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HomeMy WebLinkAboutFIN 2017-08-22 COMPLETE AGENDA PACKETCity of Tukwila Finance Committee O Verna Seal, Chair O Kathy Hougardy O Thomas McLeod Ew 4 ► 1 TUESDAY, AUGUST 22, 2017 — 5:30 PM HAZELNUT CONFERENCE ROOM (At east entrance of City Hall) Distribution: Recommended Action V. Seal Mayor Ekberg K. Hougardy D. Cline T. McLeod C. O'Flaherty D. Robertson L. Humphrey Item Recommended Action Page 1. PRESENTATIONS) 2. BUSINESS AGENDA a. Review of draft Equity Policy. a. Forward to 8/28 C.O.W. for Pg.1 Rachel Bianchi, Communications and Government Relations information and discussion. Manager b. 2017 2nd Quarter financial report. b. Forward to 8/28 C.O.W. Pg.7 Vicky Carlsen, Deputy Finance Director c. An update on Fire and Park impact fees. c. Information only. Pg.83 Peggy McCarthy, Finance Director d. Business license fees: d. Forward to 8/28 C.O.W. Pg.123 (1) An ordinance to replace "FTE" with "employee" and 9/5 Regular Mtg. in relation to the business license fee structure and to eliminate reference to a "combined" business license fee. (2) A resolution adopting a revised business license fee schedule. Vicky Carlsen, Deputy Finance Director e. Business responsibilities regarding litter control on e. Committee consideration. Pg.143 Tukwila International Boulevard. Laurel Humphrey, Council Analyst 3. ANNOUNCEMENTS 4. MISCELLANEOUS Next Scheduled Meeting: Wednesday, September 6, 2017 SThe City of Tukwila strives to accommodate individuals with disabilities. Please contact the City Clerk's Office at 206-433-1800(TukwilaCityClerk(aTukwilaWA.gov) for assistance. City of Tukwila Allan Ekberg, Mayor TO: Finance Committee 0 IViMILl F1-MPRMRJZ=, DATE: 8116/17 SUBJECT: DRAFT Equity Policy ISSUE The Mayor, Council, and staff of the City of Tukwila have a strong commitment to equity in city government, and they desire that all residents, visitors and employees have the opportunity to reach their full potential. To that end, the Mayor's Office has initiated the development of a DRAFT City Equity Policy to guide the work of City employees. BACKGROUND Early in 2016, the Equity and Social Justice Commission researched the equity policies and equity work of other jurisdictions, and came up with a list of components for a draft equity policy for the City of Tukwila. Community Engagement Manger, Mia Navarro, convened an ad hoc Equity Policy Committee made up of City employees to do more research, and turn those components into a draft equity policy. Representatives from almost every department attended at least one meeting during the several month-long process. The draft policy has been reviewed by Admin Team, and the Equity and Social Justice Commission. After review in the Finance Committee, the draft policy is scheduled to go to the Committee of the Whole on 8/28/17 for information and discussion. Following that meeting, staff will hold a series of brown bag meetings for employees all over the City to see the draft policy and provide comment. Once employees have vetted the draft policy, it will go back to the Equity and Social Justice Commission and again to Council for final approval. Once we have a final policy, the implementation and evaluation team will convene to begin planning for implementation. FINANCIAL IMPACT There is no financial impact at this time. The financial impact will be determined during the implementation planning phase. RECOMMENDATION The Finance Committee and Council are being informed of this policy, the process used to develop it, and are given the opportunity to provide comment. It is scheduled to go before the Committee of the Whole on August 28, 2017, ATTACHMENTS DRAFT Equity Policy Dated 8/3/17 141111VE612011114TAII EQUITY POLICY 2017 )mmitment to equity in city yes have the opportunity to both historic and present-day, r some individuals and groups of T C, sl V b E While we celebrate TukvA to services, go4i0,ent, More than 20% of Or 'p income is 40% of Kingt`b than 10% of students in t live in Tukwila are people of lore than 80 languages are e other than English at home. cultures, the variety of ged by sharing foods from e,,,",'tecognize that many in our community do not have equitable access Mtjon, employment and other opportunities toward a better future. on does not have health insurance, and Tukwila's median household 230 of Tukwila households live below the poverty line, and more kwila School District currently experience homelessness. We recognize the role that government can play in breaking down barriers to equitable access to opportunities. The City's Strategic Plan, adopted in 2012, provides us the guideposts for our work on behalf of our residents, businesses and guests, and emphasizes partnerships and collaboration. One of the goals -- A Solid Foundation for All Tukwila Residents -- clearly calls for equitable access to opportunity for Tukwila residents and serves as the foundation of this equity policy. K Though we fully acknowledge we have more work to do, the City has made many strides toward equity. We are proud of our successes and, in some cases, our leadership around identifying and implementing policies and programs to promote equity. We also realize that we as a city government have a much longer journey to take in our efforts to be truly equitable in the delivery of all City services. The purpose of this policy is to provide guidance to City e commissions, partners, residents, businesses and guests I promote equitable access to opportunities and services ,.",, Equity: Eliminating systemic barriers and providing opportunities to achieve social, civiq,pnd economic In order to achieve equitable access adopts the following 1. Our City workfi The City will ide FM ongoing. The City often, ftji, dialogue`,'wiith the comma toolkit to enable inclusive community pa"' otion., IIE Ocials, staff, boards and the City of Tukwila will actively access to, programs, services and ice wit#'iji , th e City of Tu nd ser0e p the City of Tukwila, the City and hiring, and personnel policies that ees, and support City's long-term goal that its ounity. C is relevant, intentional, inclusive, consistent and 'nformation to share with the community, and often seeks The City will create a community outreach and engagement is engagement that a// departments will use when seeking 3. All residents and visif6 , �s receive equitable delivery of City services. The City will identify strategies that facilitate equitable access to current and future City services and facilities, regardless of racelethnicity, language, ability, gender, age, family status, geography, and mode of transportation. 4. City government is committed to equity in the decision-making process. The City will identify strategies to facilitate equitable access to decision-making, where the decisions themselves -- and the process and context in which they are made -- are transparent. F, I S. Equity serves as a core value for all long-term plans moving forward. The City will develop and implement an equity toolkit for City staff, consultants, and partners that will provide guidance for the equitable physical development of the city, and other activities. This goal applies to plans such as but not limited to the Comprehensive Plan, transportation, infrastructure, strategic plans, etc. 6. Build capacity around equity within City government and the broader community. The City will resource this policy through activities such as but not limited to regular trainings and workshops, both internal and public, and establishing an Equity Policy 1p7plementation Committee. V. IMPLEMENTATION The City will be accountable for assessing a base I ine�,,,,-�dev6loping ari"'Inplementation plan, and reporting measurable progress in meeting eachv, these goals. 1. Equity Policy Implementation and Evaluat!66:Cqmmittee The City will establish a committee that will be e elf" eveloping the z. nsi,b r setting bas implementation plan, and repdrting,measurable pr'b$ t in meeting the goals'6f this policy. The implementation plan should specify iialkleads respon� i le for key elements of the work, and include how the work will be distrffi'ted thr',6 9hout the akdricv. 9 R Equity and SocJ4,1JuWt&,r`Con1 The Equity anefial Justice Evaluation Co and poi mission,will tinitorthe' rk of the implementation and 0� A am= City of Tukwila Allan Ekberg, Mayor Councilimernbers Mayor Ekberg Peggy McCarthy, Finance Director Craig Zellerhoff, Fiscal Coordinator August 8,2P17 20172 nd Quarter Financial Report The purpose of the quarterly financial report is to summarize for the City Council the general state of City- wide financial affairs and to highlight significant items or trends. The following provides o high-level summary of the City's financial performance on cash basis reporting. Additional details can be found later inthe attached financial report. The first quarter status report is based on financial data available as of August 7th, 2017 for the reporting period ending June 30. 2017. Revenues are below allocated budget by$737thousand and expenditures are below budget by $2.81 million. Revenues General Fund 2O17Revenues vmExpenditures (Through June 2017) $26 $27 $28 $29 $30 $31 $32 $33 Millions Allocated budgets through the reporting period are calculated by analyzing spend patterns in the previous year and allocating the current year budget using the same spend pattern. |foline item had noexpenditures WMIN Page 2 General Fund The general fund is the City's largest fund and accounts for the majority of City resources and services, other than those required by statute to be accounted for in another fund. Services include govemonue, public safety, and administration. General FUnd Rolling 14month Revenue and Expense Sun-irnBry ss �Se � sr ~.. ss,, sa sx o� �una *uq m�^J 1 j -n m 7 x»�n mavn /ur WMWWov n�m�»s��* �^~^^^�pm mo �m �0pe�wg�eow^�o^`~' zpa The above chart provides a|ookbacksdrevenues and expenses over the last 14months. The trend lines are calculated using a 2 -month average for both revenues and expenses. The revenue peaks in April/May and October/November are the result of Property Tax revenue, Rl INFORMATIONAL MEMO Page 3 Revenues Through June 2017. general fund revenues totaled $31.80 million compared to an allocated budget of $32.23million and were $834thousand hi herthonnevenuesmd|ededfovUhamameporiodin2O1S.Notabka variances to budget for the first quarter include: Year-toDateGeneral Fund Revenues Compared to Budget (Through June 2017) Property Taxes Sales mUse raxe - i1iii 00i 54 — $u\cwo Admissions Taxa $387 Utility Tax mtexunumoity TaxME $1,018 Gambling & Excise Tax Licenses and Permits $3,176 .281 Intergovernmental'`- RESEENINSISM 64 — $z.ss^ —6 Charges for Services s1.146 Fines mPenames1 $109 m/mo11 $476 Indirect Cost Allocation ����� s1.140 ���0� $1.140 Tukwila Village $owoe so mo o2.000 m^.000 $6,000 $8,000 $10.000 o12.000 n`u..�a^u� �Year toDate aaudWet • Sales and use taxes, which includes local retail sales and use tax, natural gas tax, and criminal justice sales tax, totaled $Q,4Gmillion, which iobelow budget by$594thousand and iolower hncollections for the same period last year by$21thousand. w Gambling and excise taxes through the end of June totaled $1.97 million and exceed allocated budget by$1G8thousand. ° RGRL fees which are reported on the Licenses and Permits line is $140 thousand below budget. Fees collected are primarily lower due to a shift in production at a few of the Boeing facilities in the amount of $71 thousand. ° Seattle City Light agreement reported under Intergovernmental revenue is $70 thousand below budget. ° Property tax collections are $149 thousand below budget through June. The majority of property tax revenues are collected during the months of April/May and October/November, coinciding with the due dates for the county property tax billings. � � INFORMATIONAL MEMO Page Expenditures General fund expenditures through the end of June 2017 totaled $28.4 million as compared to an allocated budget Pf$31.2million, which im$2.8million below budget. Notable variances are mmfollows: Year toDate Depart7»ertExpenditures Compared h3Allocated Budget (Through June 2D17) JIM= S7a1 n�� um"�aum Sm*e m` rr+ pum.*wm,^s o`�ao man^ mszo ,^su sl 493 svne'wm.muupo oep'� 52 W1 � Fina department has exceeded budged by $79 thousand. This is attributed to the staffing of the unbudQehadpipeline positions (Sva3in2O18)homaintain minimum staffing levels. Overtime ienow in line with budget with an underspend ofthree thousand year-to-date. Additionally, $41 thousand for bunker gear will be moved from the fire department expenditures to the public safety play, Bunkargear ioequipment identified Lmbepaid for bythe voter approved bond. * Park department has exceeded budget by$S8thousand. This isaresult ofthe department being fully staffed in2U17compared hn2016.They also incurred ehigher level ofspending onsupplies amthey 10 Fund Summary The chart below isesummary ofending balances for each ofthe fund types as ofJune 31.3O17. Fund Summary C*neraU Special capital Enterprise Inlemal Debt (28430,680 Contingency Revenue pr"ts 6,066.05 SerAce 1--11133,379 Beginning Fund Balance 17,890,260 1,466,097 45,947,009 17,240,620 6,770,635 1,292,357 Revenues 31,513,794 315,760 4,173,403 11,690,686 4,463,647 1,377,256 Ending Fund Balance 20,973,374 1 1,594,757 1 46,552,023 1 17,682,469 1 7,140,959 1 2,074,592 Beginning Fund Balance 11,839,636 6050,624 Re�enues 31,498,013 j 15,781 bpenditures (28430,680 31,034 Endina Fund Balance 14,906.969 6,066.05 Special Revenue Funds: Special revenue funds account for revenue sources and expenditures that are legally restricted (oespecific purpose. The City has two special revenue funds: Lodging tax and Seizure. The Lodging tax fund receives a special excise tax on lodging charges and is used to promote tourism. The seizure fund accounts for the yearly accumulation of drug seizure funds and is used for seizure related expenditures. Through the end of June 2017, revenues exceeded expenditures in the Lodging tax fund. Expenditures for the Seizure fund are greater than revenue by $92 thousand. In 2017 expenditures in the Seizure fund will exceed revenues due toamounts received in %O16from the Motel raid in 2013. Special Revenue Funds Lodging Tax Seizure Beginning Fund Balance 912,558 553,539 Revenues 284,726 31,034 E>penditures (63,90 (123,195 Ending Rind Balance 1--11133,379 461,378 11 Capital ProjectFunds The City has six capital projects funds. Revenue and expenditure details for the funds are as follows: Residential Streets: Major projects include 42nd Ave S Phase U| and 53,d Ave S street improvement projects. Through June. $288 thousand has been spent on 42/mAve and 53m had expenditures of $99 thousand. Bonds of $8.8million were issued ioJuly. Arterial Streets: Through June 3017. major projects in the arterial street fund include the TUC Pedestrian/Bicycle Bridge project, which had expenditures of$18 million and G 1441h St Phase || which had expenditures of $387 thousand. Several other projects had activity as well during the first half cfthe year. Additionally, the arterial streets fund has received $G78thousand hnREET and $1.Gmillion from VVSDDT for the regional mobility grant. LondAoq^ Recreation & Parks Development: Through June, $626 thousand in REETrevenue has been naneived. Just under $71 thousand has been spent on the Duwamish Hill Preserve project and $51 thousand on the Duwamish Gardens project. Public Safety Plan: Just under $16Uthousand has been spent through June onpreliminary work onfire stations and the justice center. City Facilities: Through June. $79 thousand has been spent on preliminary siting for the Public Works shops facility. Budgeted revenue for this fund is bund proceeds. It is unlikely that bonds will be sold in 2017 so an operating transfer to cover these costs will need to be included in the 2017 budget amendments. Enterprise Funds The City's four enterprise funds account for operations with revenues primarily provided from user feem, chargoo, cxcontracts for services. The City has Mhnao utilities and one golf course. The following chart summaries activity for the first quarter: Enterprise Funds Water Sewer Foster Goff Surface Water Beginning Fund Balance 6,692,750 7,826,985 11 T982 2,602,903 Revenues 2,983,837 4,923,204 690,367 3,093,278 bpenditures (3,861,017)1 (4,481,751 )1 (875,360)1 (2,030,709) Beginning Fund Balance 658,932 3,999376 3,352.113 295,040 391,903 736,518 36,513,127 Revenues 3,058,670 672.331 1 1 541 225,595 36,450 Ending Fund Ba lance 496,802 — 4,328,361 3,876,400 280,658 _ 297,2711 962,113 1 36,389,628 1 (79,210) Residential Streets: Major projects include 42nd Ave S Phase U| and 53,d Ave S street improvement projects. Through June. $288 thousand has been spent on 42/mAve and 53m had expenditures of $99 thousand. Bonds of $8.8million were issued ioJuly. Arterial Streets: Through June 3017. major projects in the arterial street fund include the TUC Pedestrian/Bicycle Bridge project, which had expenditures of$18 million and G 1441h St Phase || which had expenditures of $387 thousand. Several other projects had activity as well during the first half cfthe year. Additionally, the arterial streets fund has received $G78thousand hnREET and $1.Gmillion from VVSDDT for the regional mobility grant. LondAoq^ Recreation & Parks Development: Through June, $626 thousand in REETrevenue has been naneived. Just under $71 thousand has been spent on the Duwamish Hill Preserve project and $51 thousand on the Duwamish Gardens project. Public Safety Plan: Just under $16Uthousand has been spent through June onpreliminary work onfire stations and the justice center. City Facilities: Through June. $79 thousand has been spent on preliminary siting for the Public Works shops facility. Budgeted revenue for this fund is bund proceeds. It is unlikely that bonds will be sold in 2017 so an operating transfer to cover these costs will need to be included in the 2017 budget amendments. Enterprise Funds The City's four enterprise funds account for operations with revenues primarily provided from user feem, chargoo, cxcontracts for services. The City has Mhnao utilities and one golf course. The following chart summaries activity for the first quarter: Enterprise Funds Water Sewer Foster Goff Surface Water Beginning Fund Balance 6,692,750 7,826,985 11 T982 2,602,903 Revenues 2,983,837 4,923,204 690,367 3,093,278 bpenditures (3,861,017)1 (4,481,751 )1 (875,360)1 (2,030,709) Ending Fund Balance 5,815,669 1 8,268,437 1 __ (67,011)1 3,665,4721 VVsder Through June, $1.2million has been spent onthe Andover PkEWater Main Replacement project. Sewer Through June. $850 thousand has been spent on the Andover Pk EWater Main Replacement 12 Surface Water: Revenue through June is at $3.1 million, or 42% of budget while expenses are at $2 million, or 25% of budget. Revenue for the golf course is weather dependent and is typically lower during the winter months while expenditures remain consistent throughout the year. Internal Service Funds Internal service funds provide services to other City departments and include functions such as employee and LEOFF 1 retiree medical insurance as well as equipment rental and replacement. Through the end of 13 Self Insured Self Insured Internal Service Funds Fleet Heafthcare- Healthcare - Actives, ftfirees Beginning Fund Balance 4,393,334 1,494,823 882,478 Revenues 1,344,283 2,990,029 129,335 Expenditures 1 (968,046)1 (2,942,467)1 (182,810) 13 14 GENERAL FUND CITY OF TUKWILA GENERAL FUND REVENUES YTD AS OF JUNE 30, 2017 8/14/2017 9:28 BUDGET ACTUAL COMPARISON OF RESULTS 2017 OVER/(UNDER) ALLOCATED % CHANGE SUMMARY BY REVENUE TYPE 2017 ANNUAL ALLOCATED 2016 2016 2017 BOOT % REC*D 204612016 201612017 PROPERTYTAX 14,906,636 8,020,893 7,576,868 7,799,265 7,872,347 (148,546) 53% 3% 1% SALES TAX 20,026,555 10,047,904 9,139,292 9,474,472 9,453,723 (594.181) 47% 4% (0)% ADMISSIONS TAX 760,000 386,923 310,399 352,284 375,163 (11,760) 49% 13% 6% UTILITY TAX 4,118,053 2,167,995 2,057,472 2,122,520 2,217,480 49,484 54% 3% 4% INTERFUND UTILITY TAX 2,161,000 1,017,711 962,210 1,012,244 1.061,752 44.041 49% 5% 5% GAMBLING & EXCISE TAX 3,931,400 1,808,350 1,440,159 1,745,709 1,966,648 158,298 50% 21% 13% TOTAL GENERAL REVENUE 46,903,644 23,449,775 21,486,402 22,506,495 22,947,111 (602,664) 50% 5% 2% RGRL 1,900,000 1,860,475 1,810,512 1,771,925 1,720,487 (139,988) 91% (2)% (3)% BUSINESS LICENSES 873,640 658,985 637,722 614,366 603,962 (55,023) 69% (4)% (2)% RENTAL HOUSING 45,000 36,353 38,600 36,830 40,570 4,217 90% (5)./(, 10% BUILDING PERMITS 1,389,600 724,923 718,252 674,976 811,024 86,101 58% (6)% 20% TOTAL LICENSES AND PERMITS 4,208,240 3,280,736 3,205,086 3,098,097 3,176,043 (104,693) 76% (3)% 3% SALES TAX MITIGATION 1,140,000 575,798 566,433 566,726 551,309 (24,489) 48% 0% (3)% FRANCHISE FEE 2,199,500 1,180,714 1.107,245 1,123,539 1,111,149 (69,566) 51% 1% (1)% GRANT 553,591 164,214 152.019 197,973 327,514 163,300 59% 30% 65% STATE ENTITLEMENTS 416,533 214,799 182,212 153,438 223,694 8.895 54% (16)% 46% INTERGOVERNMENTAL 553,626 498,475 25,934 53,309 449,859 (48,616) 81% 106% 744% TOTAL INTERGOVERNMENTAL REVENUE 4,863,250 2,634,000 2,033,843 2,094,985 2,663,525 29,525 55% 3% 27% GENERAL GOVERNMENT 35,265 17,832 29,313 18,417 21,915 4,083 62% (37)% 1910 SECURITY 685,726 297,933 236,878 301,497 284,442 (13,491) 41% 280% (6)% TRANSPORTATION 109,000 37,962 3,045 22,550 6,281 (31,681) 6% 641% (72)% PLAN CHECK AND REVIEW FEES 905,090 516,225 684,688 478,369 382,039 (134,186) 42% (30)% (20)% CULTURE AND REG FEES 636,840 276,183 266,781 301,410 261,199 (14,984) 41% 13% (13)% TOTAL CHARGES FOR SERVICES 2,371,921 1,146,135 1,219,704 1122,242 955,877 (190,258) 40% (8)% (15)% FINES & PENALTIES 266,829 108,736 90,501 111,869 115,647 6,911 43% 24% 3% misc 972,749 475,704 445,673 612,170 600,281 24,577 51% 37% (18)% INDIRECT COST ALLOCATION 2,279,058 1,139,529 1,127,660 1,116,738 1,139,529 0 50% (1)0/ 2% TOTAL OTHER INCOME 3,618,636 1,723,969 1,663,833 1,840,777 1,755,457 31,488 1461 60% -13% TOTAL OPERATING REVENUE 60,865,691 32,234,615 29,608,869 30,662,596 31,498,013 (736,602) 52% 4% 3% TRANSFERS IN (TUKWILA VILLAGE) 1,800,000 - - - 0% 0% 0% TOTAL REVENUE 62,665,69:1:::3:22=34�61 5 29,608,869 30,662,595 31,498,013 (736,602) 60% 4% 3% GENERAL FUND CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF JUNE 30, 2017 8/1412017 9:28 Percent of year completed 50b0% 16 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY OF EXPENDITURES BY ACTUAL DEPARTMENT 2017 OVEFU(UNDER) ALLOCATED % CHANGE 2017 ANNUAL ALLOCATED 2015 2016 2017 8DGT % SPENT 201612016 201612017 01 city council 366,016 197,419 162,493 169,503 166,933 (28,486) 46% 4% (0)% 03 Mayor 4,079,582 1,840,118 1,602,874 1,790,259 1,766,428 (73,690) 43% 12% (1)% 04 Human Resources 706,208 376,124 298,877 337,675 324,015 (52,109) 46% 13% (4)% 05 Finance 2,638,813 1,523,810 1,430,054 1,254.811 1,330,415 (193,394) 50% (12)% 5% 06 Attorney 716,955 302,677 248,509 224,271 215,424 (87253) 30% (10)% (4)% 07 Recreation 3,384,688 1,518,803 1,345,985 1,429,881 1,485,518 (33,285) 44% 6% 4% 08 Community Development 3,693,338 1,788,207 1,421,224 1,539,530 1,607,468 (180,739) 44% 8% 4% 09 Municipal Court 1,307,808 639,574 547.139 571,555 595,773 (43,800) 46% 4% 4% 10 Police 18,288,092 9,420,630 8,604,677 9,101,296 8,799,247 (621 ,384) 48% 6% (3)% 11 Fire 11,862,568 5,868,026 5,806,447 5,637,308 5,946,696 78,670 50% (3)% 5% 12 Technology & Innovation Svcs 2,026,820 846,187 522,289 594,490 780,887 (65,299) 39% 14% 31% 13 public Works 3,802,639 1,869,067 1,688.085 1,821,101 1,774,366 (94301) 47% 8% (3)% 15 Park Maintenance 1,418760 627,914 595,959 568,432 683,848 65,934 48% (5)% 20% 16 Street Maintenance & Operations 3,109,592 1,597,247 1,256,794 1,490,764 1,458,659 (138,588) 47% 19% (2)% 20 Dept 20 1 5.237,691 2,820,624 2,479,923 2,563,114 1,493,0021 (1,3 ,622) 29% 3% (42)% ITotal Expenditures 1 62,639,570 31,236,426 28,011,338 29,103,989 28,430.680 1 (2,806,747) 45% 4% (2)% Percent of year completed 50b0% 16 GENERAL FUND CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF JUNE 30, 2017 8/14/2017 9:28 Percent of year completed 50.00% SUMMARY OF SALARIES AND BUDGET ACTUAL ACTUAL COMPARISON OF RESULTS COMPARISON OF RESULTS ACTUAL SUMMARY OF SUPPLIES, BENEFITS ACTUAL OVER/(UNDER) % CHANGE SERVICES, AND CAPITAL 2017 ALLOCATED % CHANGE2017 2017 ANNUAL ALLOCATED 2015 2016 2017 8DGT % SPENT 201512016 201612017 11 Salaries 27,560,991 13,842,067 12,782,495 13,200,964 13,442,632 (399,436) 49% 3% 2% 12 Extra Labor 777,897 296,474 234,027 290,979 278,306 (18,167) 36% 24% (4)% 13 Overtime 1,632,035 745,954 882,008 655,729 834,294 88,340 51% (26)% 27% 15 Holiday Pay 526,583 77,373 4,767 79,341 74,220 (3,153) 14% 1564% (6)% 21 FICA 1,809,260 908,527 826,942 855,265 882,387 (26,140) 49% 3% 3% 22 Pension-LEOFF 2 849,253 404,434 390,856 396,304 404,422 (12) 48% 1% 2% 23 Pension-PERSIPSERS 1,580,986 787,325 549,982 690,084 716,661 (70;664) 4) 45% 25% 4% 24 Industrial Insurance 864,098 393,834 277,606 315,495 302,907 (90,928) 35% 14% (4)% 25 Medical & Dental 5,903,094 2,972,815 2,628,883 2,816,652 2,815,157 (157,658) 48% 7% (0)% 26 Unemployment 13,000 - 1,285 19,276 471 471 4% 1400% (98)% 28 UmformiClothing 10,460 2,965 1,557 1,731 1,178 (1,787) 11% 11% (32)% Total Salaries and Benefits 41,526,657 20,431,768 18,580,409 19,321,810 19,752,633 1 (679,135) 481 4% 2% Percent of year completed 50.00% Percent of year completed 50,00% 17 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY OF SUPPLIES, ACTUAL SERVICES, AND CAPITAL OVERL(LNDER) % CHANGE2017 ALLOCATED 2017 ANNUAL ALLOCATED 2015 2016 2017 BDGT % SPENT 201612016 201612017 Transfers 5,237,691 2,820,624 2,479,923 2,563,114 1,493,002 (1,327,622) 29% 3% (42)% 31 Supplies 1,164,823 594,900 558,301 541,264 636,616 41,716 55% (3)% 18% 34 Items Purchased for resale 22,000 15,187 13,461 15,203 14,001 (1,186) 64% 13% (8)% 35 Small Tools 99,818 23,711 189,054 30,840 40,432 16,721 41% (84)% 31% 41 Professional Services 3,266,711 1,163,109 1,027,933 998,812 1,016,728 (146,381) 31% (3)% 2% 42 Communication 449,970 184,083 166,753 166,010 177,996 (6,087) 40% (0)% 7% 43 Travel 192,380 111,271 71,677 75,062 102,643 (8,628) 53% 5% 37% 44 Advertising 51,500 19,910 10,176 11,870 9,932 (9,978) 19% 17% (16)% 45 Rentals and Leases 2,314,372 1,542j 10 1,308,999 1,308,261 1,073,148 (468,962) 46% (0)% (18)010 46 Insurance 886,895 886,895 785,581 810,799 887,617 722 100% 3% 9% 47 Public Utilities 1,893,570 842,467 699,332 819,837 903,702 61,235 48% 17% 10% 48 Repairs and Maintenance 732,613 330,804 346,433 308,226 244,682 (86,122) 33% (11)% (21)% 49 Miscellaneous 1,562,773 764,389 568,638 503,410 5811,393 (182,996) 37% (11)% 15% 51 Inter -Governmental 3,003,792 1,484,217 1,195,293 1,261,325 1,454,234 (29,983) 48% 610 11510 53 Ext Taxes, Oper Assess 5 - 33 7 115 115 23080 (77)% 1445% 64 1 Machinery & quipment 234,000 20,983 9,341 368,336 41,807 20,824 18% 3843% (89)% ITotal Supplies, Services, and Capital 21,112,913 10,804,659 9,430,929 9,782,377 8,678,0471 (2,126,612) 41% 41/6 (11)% Percent of year completed 50,00% 17 CITY COUNCIL CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF JUNE 30, 2017 8/1412017 9:28 Percent of year completed 50.001% BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY ACTUAL EXPENDITURE TYPE OVER/(UNDER) % CHANGE 2017 ALLOCATED 2017 ANNUAL ALLOCATED 2015 2016 2017 BDGT % SPEND 2015/2016 201612017 11 Salaries 199,767 98,903 90,807 95,969 99,101 198 50% 6% 3% 21 FICA 15.680 7,766 7,129 7,541 7.800 34 50% 6% 3% 23 Pension-PERS/PEERS 11,386 5,616 3,860 4,937 5,210 (406) 46% 28% 6% 24 Industrial Insurance 2,823 1,327 1,142 1,173 1,098 (228) 39% 3% (6)% 25 Medical & Dental 59,090 29,211 27,206 26,780 29,520 309 50% (2)% 10% Total Salaries & Benefits 288,746 142,823 130,144 1361400 142,729 (94) 49% 6% 5% 31 Supplies 4,370 2,489 2,180 2,235 830 (1.659) 19% 3% (63)% 41 Professional Services 16,500 16,500 6,284 1,865 (16,500) - (70)% - 42 Communication 6,000 3,485 2,024 2,622 296 (3,189) 5% 30% (89)% 43 Travel 40,000 25,475 18,058 19,736 21,273 (4,203) 53% 9% 8% 49 Miscellaneous 10,400 6,647. 3,804 6,645 3,806 (2,841) 37% 75% -43% Total Oeerating ExEenses 77,270 1 64,6961 32,349 1 33,103 26,204 (28,392) 34% 2% (21)% Total Eianses 366 016 1 ,, 197 419 162,493 169,603 168,933 (28,486) 46% 4% (0)% Percent of year completed 50.001% MAYOR CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF JUNE 30, 2017 8/1412017 9:28 MAYORwl DIVISION SUMMARY Percent of year completed 50-000% YTD AS OF JUNE 30, 2017 8/1412017 9:28 BUDGET BUDGET ACTUAL ACTUAL COMPARISON OF RESULTS COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL ACTUAL SUMMARY BY DIVISION TYPE OVER1(UNDER) OVERI(UNDER) % CHANGE % CHANGE 2017 2017 ALLOCATED ALLOCATED 2017 ANNUAL ALLOCATED 2011 ANNUAL ALLOCATED 2015 2016 2017 BDGT % SPEND 201612016 201612017 11 Salaries 1.508,785 771,432 717,512 750.434 735,026 (36,407) 49% 5% (2)% 12 Extra Labor 53,500 8,989 2,142 1,000 8,581 (408) 16% (53)% 758% 13 Overtime 532 - - - 629,027 286,491 182,795 196,726 268,187 21 FICA 112,437 59,305 54,180 56,793 56,881 (2,424) 51% 5% 0% 23 Pension-PERS/PSERS 180,721 91,045 65,746 80,286 78,764 (12,281) 44% 22% (2)% 24 Industrial Insurance 5,647 3,089 2,193 2,258 2,448 (640) 43% 3% 8% 25 Medical & Dental 295,280 149,856 123,246 137,371 142,249 (7,607) 48% 11% 4% Total Salaries & Benefits 2,156,902 1,083,716 965,019 1,028,142 1,023,948 (59,768) 47% 7% (0)% 31 Supplies 59,544 27,416 26,840 20,796 15,963 (11,453) 27% (23)% (23)% 35 Small Tools 5,500 - 1,852 1,239 28% - - (33)% - 41 Professional Services 1,169,970 427,228 412,538 397,358 453,328 26,100 39% (4)% 14% 42 Communication 112.600 40,859 20,997 33,100 23,966 (16,893) 21% 58% (28)% 43 Travel 41,550 25,890 14,675 16,090 11,838 (1052) 28% 10% (26)% 44 Advertising 19,750 7,755 3,890 2,758 3,609 (4,145) 18% (29)% 31% 45 Rentals and Leases 39,580 13,888 13,211 11.568 19,612 5.725 50% (12)% 70% 48 Repairs and Maintenance 32,460 8,862 1,254 17,407 1,166 (7,697) 4% 1288% (93)% 49 Miscellaneous 404,726 201,628 140,473 202,141 210,039 8,411 52% 44% 4% 51 Inter -Governmental 37,000 2,878 2,122 2,959 2,959 81 8% 39% (0)% 53 Ext Taxes, aper Assess - 2 0 0 0 (72)% (88)% 64 Machinery & Equipment - - 56,700 - - - Total OeeratingEx eases ITotal 111922,680 7561402 637,855 762,117 742480 "0 (13,9221 39% 19% (3)% Expenses 4,079,582 1,840,1181 1,602,874 1,790,259 1,766,428 (73,690) 43% 12% (1)%1 MAYORwl DIVISION SUMMARY Percent of year completed 50-000% YTD AS OF JUNE 30, 2017 8/1412017 9:28 Percent of year completed 5000% 19 BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY DIVISION OVER1(UNDER) % CHANGE 2017 ALLOCATED 2017 ANNUAL ALLOCATED 2016 2016 2017 BDGT % SPEND 20161`2016 201612017 ADMINISTRATION 937,912 436,890 613,753 425,841 450,691 13,800 48% (31)% 6% ECONOMIC DEVELOPMENT 374,142 240,595 16,308 273,044 202,807 (37,788) 54% 1574% (26)% CITY CLERK 762,873 345,180 291,633 381,262 276,323 (68,857) 36% 31% (28)% COMMUNICATIONS 629,027 286,491 182,795 196,726 268,187 (18,303) 43% 8% 36% HUMAN SERVICES 813,515 304,489 296,677 303,949 367,827 63,338 45% 2% 21% COURT DEFENDER 477,000 198,331 185,435 192,150 191,318 (7,013) 40% 4% (0)% SISTER CITIES COMM, 6,475 5,550 - 4,613 - (5,550) - PLANNING COMMISSION 3,750 2,891 4,172 549 570 (2,321) 15% (87)% 4% EQUITY DIVERSITY COMMISSION 3,200 2,044 480 30 44 (2,000) 1% (94)% 46% ARTS COMMISSION 5,000 2,527 2,122 2,596 2,612 85 $2% 22% 1% PARKS COMMISSION 3,688 3,291 1,678 2,126 1,030 (2,261) 28% 27% (52)% LIBRARY ADVISORY BOARD 5,000 1,519 751 1,064 840 (679) 17% 42% (21)% COMMUNITY PROMOTION 26,000 9,969 7,070 5,946 3,833 (6,136) 15% (16)% (36)% IVOTER REGISTRATION COSTS 32,000 351 1 364 347 (4) 1% - (5)% ITotal Expenses 4,079,582 1,840,118 1 1,602,874 1,790,259 1,766,428 (73,690) 43% 12% (1)% Percent of year completed 5000% 19 . M51111 7 ff 1=0 -T M", YTD AS OF JUNE 30, 2017 8/1412017 9:28 MAYOR ECONOMIC DEVELOPMENT Percent of year completed 50,00% YTD AS OF JUNE 30, 2017 $11412017 9:28 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL ACTUAL SUMMARY BY EXPENDITURE TYPE TYPE 2017 OVERI(UNDER) OVERJ(UNDER) XL=XIT15 % CHANGE % CHANGE 2017 ANNUAL ALLOCATED 2015 2016 2017 BDGT %SPEND 201512016 201612017 11 Salaries 356,437 176,991 335,369 172,992 177,761 769 50% (48)°/° 3% 12 Extra Labor 5,000 2,119 - 1,000 1,711 (408) 34% - 71% 21 FICA 23,751 13,202 25,348 14,196 14,785 1,583 62% (44)% 4% 23 Pension-PERS/PEERS 42,361 19,440 30,722 17,723 19,001 (440) 45% (42)% 7% 24 Industrial Insurance 1,059 505 838 453 386 (119) 36% (46)% (15)% 25 Medical & Dental 75,374 37,606 44,789 35,442 38,014 408 50% (21)% 7% ITotal Salaries & Benefits 503,982 249,064 437,065 2al,805 251,657 1,793 50% (45)% 40/. 31 Supplies 17,200 7,517 17,812 7,799 5,192 (2,325) 30% (56)% (33)% 41 Professional Services 190,000 46,390 60.879 40,806 64,328 17,939 34% (33)% 58% 42 Communication - - 168 - 58 58 - 11% 347% 43 Travel 20,000 10,528 10,472 7,290 6,373 (4,155) 32% (30)% (13)% 45 Rentals and Leases 25,480 8,848 7,755 8,017 12,998 4,149 51% 3% 62% 48 Repairs and Maintenance 3,250 - 8,515 - - (12,343) - 210% - 49 Miscellaneous 178,000 113,743 79.600 120,124 110,085 (3,659) 62% 51% (8)% 53 Ext Taxes, Oper Assess - - 2 0 0 0 - (72)% (88)% Total Operating Expenses 443,930 187,UZ6 176,08 184,03G 199,034 12,007 46% 4% 8% 1 Total Expenses 937,912 436,8901 613,753 425,841 450,691 13,800 48% (31)% 6% MAYOR ECONOMIC DEVELOPMENT Percent of year completed 50,00% YTD AS OF JUNE 30, 2017 $11412017 9:28 Percent of year completed 50.00% 20 BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY EXPENDITURE TYPE OVERI(UNDER) % CHANGE 2017 71715MI71TIff- 2017 ANNUAL ALLOCATED 2015 2016 2017 SDGT % SPEND 2011512016 2016120117 11 Salaries 247,021 150,413 188,562 123,364 (27,049) 50% - (35)% 12 Extra Labor 8,000 6,450 6,450 81% 21 FICA 17,741 11,225 13,651 9,729 (1,496) 55% (29)% 23 Pension-PERSIPSERS 29.655 17.433 19,314 13,781 (3,653) 46% (29)% 24 Industrial Insurance 706 706 416 730 24 103% 75% 25 Medical & Dental 21.269 13,641 17,660 10,423 49% (41)% Total Salaries & Benefits 324,392 199, 0V q - 239,505 164,477 (4 53n2l 61% (31)% 31 Supplies 1,000 557 250 665 294 (263) 29% 166% (56)% 41 Professional Services 16.000 16,000 5,500 6,100 27,295 11,295 171% 11% 347% 43 Travel 6,000 1,660 1,697 245 574 (1,086) 10% (86)% 134% 44 Advertising 2.000 346 - - - - - 49 Miscellaneous 24,750 22,508 8,515 26,429 10J65 (12,343) 41% 210% (62)% ITotal Operating Expenses 49,750 40,72b 16,31IS 33,440 38,33U (2,399) 77% 105%® 15% ITotal Expenses 374,142 240,5951 16,308 273,044 202,8071 (37,788) 54% 1574% (26)%1 Percent of year completed 50.00% 20 ELIM YTD AS OF JUNE 30, 2017 811412017 9:28 Unsm Mr, M. M, WT Me Percent of year completed 50,00% YTD AS OF JUNE 30, 2017 8114/2017 9:28 BUDGET ACTUAL ACTUAL COMPARISON OF RESULTS COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL TYPE TYPE 2017 OVERY(UNDER) XEEMXTED OVERJ(UNDER) % CHANGE % CHANGE 2017 ANNUAL ALLOCATED 2015 2016 2017 BDGT % SPEND 20I512016 2016/2017 11 Salaries 371,475 186,801 180,465 182,819 162,462 (24,340) 44% 1% (11)% 12 Extra Labor 35,000 - - 119,366 - (2,512) - - - 21 FICA 30,511 15,466 13,485 13,633 12,125 (3,341) 40% 1% (11)% 23 Pension-PERSIPSERS 44,598 23,379 16,554 20,356 18,087 (5,291) 41% 23% (11)% 24 Industrial Insurance 1,764 873 668 685 578 (295) 33% 3% (16)% 25 Medical & Dental 92,996 46,483 40,091 43,130 45,458 (1,025) 49% 8% 5% Total Salaries & Benefits 576,344 273,DDZ 251,263 260,624 238,710 (34,292T- 41%0 4% (8)% 31 Supplies 12.308 6,313 3,596 5,212 5,115 (1,198) 42% 45% (2)% 41 Professional Services 6,000 3,000 1,561 1,048 909 (2,091) 15% (33)% (13)% 42 Communication 72,600 20,018 19,084 18,945 15,945 (4,073) 22% (1)% (16)% 43 Travel 5,500 4,875 438 1,801 1,397 (3,478) 25% 311% (22)% 44 Advertising 12,300 7,305 3,544 2,707 3,609 (3,695) 29% (24)% 33% 45 Rentals and Leases 10,100 3,372 3,824 1,919 3,826 453 38% (50)% 99% 48 Repairs and Maintenance 24,710 8,862 1,254 17,407 1,166 (7,697) 5% 1288% (93)% 49 Miscellaneous 43,011 18,432 7,068 14,899 5,646 (12,786) 13% 111% (62)% 64 Machinery & Equipment - - - 56700 - - - - Total Operating Expenses, ItS6,529 Im rts 41:1,370 120,639 37,613 (34,565) 20% 199% (69)% ITotal Operating Expenses 00 46,539 20,976 28,863 34,601 29% 38% 20% Total Expenses 762,873 345,1801 291,633 381,262 276,3231 (68,857) 36% 31% (28)% Unsm Mr, M. M, WT Me Percent of year completed 50,00% YTD AS OF JUNE 30, 2017 8114/2017 9:28 Percent of year completed 50,00% 21 BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY EXPENDITURE TYPE OVERJ(UNDER) % CHANGE 20117 TMZUNTW- 2017 ANNUAL ALLOCATED 2015 2016 2017 8DGT % SPEND 2011=016 201612017 11 Salaries 359,745 169,910 115,737 119,366 167.397 (2,512) 47% 3% 40% 12 Extra Labor 5,000 420 2.142 420 8% 21 FICA 27,176 12,792 8,878 8,804 12,407 (385) 46% (1)% 41% 23 Pension-PERSIPSERS 43,205 20,353 10,599 13,279 18,653 (1,699) 43% 25% 40% 24 Industrial Insurance 1,412 671 422 429 517 (153) 37% 2% 21% 25 Medical & Dental 72,989 35,807 24,142 25,986 34,191 11 47% 8% 32% Total Salaries & Benefits 509,527 239,952 161,919 167,863 233,586 � M61 gl;, 46% 4% 39% 31 Supplies 9,000 1,275 2,456 2,127 1,153 (122) 13% (13)% (46)% 35 Small Tools 5,500 1,852 - - - 41 Professional Services 35,000 13,671 - - 13,671 39% - 42 Communication 40,000 20,841 1,746 14,155 7,963 (12,877) 20% 711% (44)% 43 Travel 4,000 3,298 1,972 2,408 3,494 196 87% 22% 45% 44 Advertising 5,000 - - - - - - 45 Rentals and Leases 4,000 1,667 1,632 1,632 2,789 1,123 70% 0% 71% 48 Repairs and Maintenance 2,000 - - - - - 49 Miscellaneous 15,000 5,788 11,218 8,541 5,531 (257) 37% (24)% (35)% ITotal Operating Expenses 00 46,539 20,976 28,863 34,601 29% 38% 20% 1 ITotal Expenses 629,027 286,491 182,795 196,726 268,187 (18,303) 43% 8% 36% Percent of year completed 50,00% 21 MAYOR HUMAN SERVICES YTD AS OF JUNE 30, 2017 8114/2017 9:28 SUMMARY BY EXPENDITURE TYPE BUDGET 2017 2017 ANNUAL ALLOCATED 2016 ACTUAL 2016 2017 COMPARISON OF RESULTS ACTUAL ) 4R;;g % CHANGE 8DGT % SPEND 201612016 201612017 11 Salaries 174,107 87,317 85,942 86,696 104,042 16,725 60% 1% 20o/. 12 Extra Labor 500 - - - - - - 41 Professional Services 500 - 13 Overtime 532 43 Travel - - - - 2017 8DGT % SPEND 21 FICA 13,258 6,620 6,469 6,509 7,835 1,215 59% 1% 20% 23 Pension- P E RS/PSE RS 20,902 10,440 7,871 9,613 9,242 (1,198) 44% 22% (4)% 24 Industrial Insurance 706 334 265 275 237 (96) 34% 4% (14)% 25 Medical & Dental 32,652 16,319 14,224 15,153 14, (2,156) 43% 7% (7)% Total Salaries & Benefits 242,657 121,028 114,771 lltS,Z45 13*,513 14,469 56% 3% 15% 31 Supplies 1,688 596 470 379 366 (230) 22% (19)% (3)% 41 Professional Services 433,470 149,586 154,938 157,254 156,031 6,445 36% 1% (1)% 43 Travel 500 479 915 233 - (479) - 142% - 49 Miscellaneous 135,200 32,799 26,402 27,839 75,912 43,113 --4914f- 56% 5% 173% ITotal Operating Expenses 575,238 183,461 181,906 185,704 232,309 41% 2% 25% [Total Expenses 813,515 304,4891 296,677 303,949 367,827 63,338 45% 2% 21% Percent of year completed Ulksin 7.5 RN-747ff 0710- 5000% YTD AS OF JUNE 30, 2017 8/1412017 9:28 Percent of year completed MAYOR SISTER CITIES COMM. 6141 Uffin YTD AS OF JUNE 30, 2017 811412017 9:28 BUDGET ACTUAL COMPARISON OF RESULTS COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL TYPE ACTUAL OVER/(UNDER ) % CHANGE 2017 TYPE ALLQUAIEU 2017 ANNUAL ALLOCATED OVER/(UNDER) ElDGT % SPEND 201612016 201612017 %CHANGE 425 2017 41 Professional Services 500 - 111MXTI!15 43 Travel 5,050 5,050 4,113 2017 ANNUAL ALLOCATED 20116 2016 2017 8DGT % SPEND 201612016 201612017 31 Supplies - - - - 475 475 - - - 41 Professional Services 477,000 198,331 185,435 192,150 190,844 (7,487) 40% 4% (1)% ,Total Operating Expenses 477,000 193,331 185,435 192,150 191,318 --TUT3T- 40% 4% (0)% I ITotal Expenses 477,000 198,331 185,435 192,150 191,318 (7,013) 40% 4% (0)% Percent of year completed MAYOR SISTER CITIES COMM. 6141 Uffin YTD AS OF JUNE 30, 2017 811412017 9:28 Percent of year completed 50.00% 22 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL TYPE OVER/(UNDER ) % CHANGE 2017 ALLQUAIEU 2017 ANNUAL ALLOCATED 2015 2016 2017 ElDGT % SPEND 201612016 201612017 31 Supplies 425 - - 41 Professional Services 500 - - 43 Travel 5,050 5,050 4,113 (5,050) 49 Miscellaneous 500 buu 1 500 (500) ITotal Operating Expenses 6,475 5,550 4,613 (5,55u) ITotal Expenses 6,475 5,5501 4,613 (5,660) Percent of year completed 50.00% 22 MAYOR PLANNING COMMISSION YTD AS OF JUNE 30, 2017 8/14/2017 9:28 MAYOR EQUITY & DIVERSITY COMMISSION Percent of year completed 50,00% YTD AS OF JUNE 30, 2017 8114/2017 9:28 BUDGET ACTUAL COMPARISON OF RESULTS COMPARISON OF RESULTS SUMMARY BY EXPENDITURE SUMMARY BY EXPENDITURE ACTUAL 2017 OVERI(UNDER) Arlan= SUMMARY BY EXPENDITURE TYPE 2017 2017 ANNUAL ALLOCATED 2015 2016 2017 BDGT OVERI(UNDER) 'An75n= 20151`2016 201612017 % CHANGE 1200, 44 480 - 2017 ANNUAL ALLOCATED 2016 2016 2017 BDGT % SPEND 201512016 201612017 31 Supplies 1,000 641 347 99 3,200 2,U4 480 30 (641) 1% (72)% - 43 Travel 500 SNO ----M7 2,122 2,59b 2,612 85 52% ITotal Expenses 3,200 2,044 480 30 49 Miscellaneous 2,250 2,250 3,825 450 570 (1,680) 25% (88)% 27% Total Operating Expenses 1,750 4,172 549 blu (2,321) 15% (87)% 4% iTotal Expenses 3,750 2,891 4,172 549 5701 (2,321) 15% (87)010 4% MAYOR EQUITY & DIVERSITY COMMISSION Percent of year completed 50,00% YTD AS OF JUNE 30, 2017 8114/2017 9:28 MAYOR ARTS COMMISSION Percent of year completed 50'00% YTD AS OF JUNE 30, 2017 8114/2017 9:28 BUDGET ACTUAL COMPARISON OF RESULTS COMPARISON OF RESULTS ACTUAL SUMMARY BY EXPENDITURE SUMMARY BY EXPENDITURE TYPE 2017 OVERI(UNDER) Arlan= TYPE % CHANGE 2017 ANNUAL ALLOCATED 2015 2016 2017 BDGT %SPEND 20151`2016 201612017 31 Supplies 1200, 44 480 - 44 4% 49 Miscellaneous 2,000 2,000 - 30 - (2,000) 2017 BDGT % SPEND 201512016 201612017 TotalOperatingExpenses 3,200 2,U4 480 30 44 (2,000) 1% (94)% 46% 1% jTotal operating Expenses SNO ----M7 2,122 2,59b 2,612 85 52% ITotal Expenses 3,200 2,044 480 30 44 (2,000) 1% (94)% 46% MAYOR ARTS COMMISSION Percent of year completed 50'00% YTD AS OF JUNE 30, 2017 8114/2017 9:28 Percent of year completed 50.00% 23 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL TYPE OVERI(UNDER) % CHANGE 2017 AEEMXTE15 2017 ANNUAL ALLOCATED 2016 2018 2017 BDGT % SPEND 201512016 201612017 51 Inter -Governmental 5.000 2,527 2,122 2,596 2,612 85 52% 22% — 1% jTotal operating Expenses SNO ----M7 2,122 2,59b 2,612 85 52% 22% 1% ITotal Expenses 5,000 2,5271 2,122 2,596 2,6121 85 52% 22% 1% Percent of year completed 50.00% 23 .MAYOR W-di,'W3 &#Wl Pk WiPASt0 YTD AS OF JUNE 30, 2017 8114/2017 9:28 SUMMARY BY EXPENDITURE BUDGET ACTUAL ACTUAL COMPARISON OF RESULTS 2015 2016 2017 ACTUAL OVERI(LINDER) % CHANGE 1106wrb BDGT % SPEND 201512016 201612017 ACTUAL 5,000 1,519 - TYPE 840 - (679) 17% OVERI(UNDER) Total Operating Expenses % CHANGE 751 SUMMARY BY EXPENDITURE (679) 2017 42% (21)% ALLLXATED OVER/(UNDER) Arc5n=- 2017 ANNUAL ALLOCATED 2015 2016 2017 BDGT % SPEND 20I512016 2016/2017 31 Supplies 1,688 1,448 503 372 380 (1,068) 23% (26)% 2% 49 Miscellaneous 2000, 1,843 1,175 1,754 650 (1,193) 33% 49% (63)% - Total Operating Expenses 3,65a 3,291 1,678 2,126 1,030 (2,26ij i% 27% (52)% Total Expenses 3,688 3,291 1,678 2,126 1,030 (2,261) 28% 27% (52)% 2% Percent of year completed MAYOR LIBRARY ADVISORY BOARD 5000% YTD AS OF JUNE 30, 2017 8114/2017 9:28 SUMMARY BY EXPENDITURE TYPE BUDGET 2017 2017 ANNUAL ALLOCATED ACTUAL COMPARISON OF RESULTS 2015 2016 2017 ACTUAL OVERI(LINDER) % CHANGE 1106wrb BDGT % SPEND 201512016 201612017 31 Supplies 41 Professional Services 5,000 1,519 - 526 1,064 225 - 840 - (679) 17% 102% (21)% - I Total Operating Expenses 5,000 1,519 751 SUMMARY BY EXPENDITURE (679) 17% 42% (21)% OVER/(UNDER) Arc5n=- % CHANGE Total Expenses I 5,000 115191 751 1,064 840 (679) 17% 42% (21j MAYOR COMMUNITY PROMOTION Percent of year completed 50,00% YTD AS OF JUNE 30, 2017 811412017 9:28 Percent of year completed MAYOR VOTER REGISTRATION COSTS 50,00% YTD AS OF JUNE 30, 2017 8114/2017 9:28 Percent of year completed 50.00% 24 BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY EXPENDITURE TYPE 2017 OVER/(UNDER) Arc5n=- % CHANGE 2017 ANNUAL ALLOCATED 2015 2016 2017 BDGT % SPEND 2015/2016 2011612017 31 Supplies 9,035 7,506 400 3,080 2,103 (5,403) 23% 670% (32)% 35 Small Tools - - - 1,239 - 41 Professional Services 12,000 250 4,000 - 250 - 2% 44 Advertising 450 450 - 51 - (450) - 48 Repairs and Maintenance 2,500 - - - - - - 49 Miscellaneous 2,015 1,763 2,670 1,575 1, (283) 73% (41)% 0 ITotal Operating Expenses 26, 00,0 9,969 7,075 5,946 3,833 (6,139) 16% (16)% (36)% Total Expenses 26,000 9,9691 7,070 5,946 3,833 (6,136) 15% (16)% (36)% Percent of year completed MAYOR VOTER REGISTRATION COSTS 50,00% YTD AS OF JUNE 30, 2017 8114/2017 9:28 Percent of year completed 50.00% 24 TUKVWLA CITY • GENERAL FUND EXPENDITURES YTD AS OF JUNE 30, 2017 8114/2017 9:28 Percent of year completed 50.00% 25 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL TYPE 2017 OVER/(UNDER) ALLOCATED % CHANGE 2017 ANNUAL ALLOCATED 2015 2016 2017 BDGT % SPEND 20I512016 201612017 11 Salaries 405,299 210,459 202,658 206,203 203,530 (6,929) 50% 2% (1)% 12 Extra Labor 6,000 - - - - 21 FICA 28,947 15,668 14,918 15,150 14,930 (738) 52% 2% (1)% 23 Pension -PE RS/PSE RS 48,653 25,911 18,542 22,873 22,578 (3334) 46% 23% (1)% 24 Industrial Insurance 1,417 708 530 550 515 (192) 36% 4% (6)% 25 Medical & Dental 77,642 42,174 32,032 34,428 31,233 (10,941 40% 7% (9)% Total Salaries & Benefits 567,958 294,921 268,679 279,204 272,787, (22,134) 48% 4% (2)% 31 Supplies 14,817 5,567 4,087 3,508 7,869 2,303 53% (14)% 124% 41 Professional Services 90,575 47,825 6,494 43,984 29,772 (18,053) 33% 577% (32)% 42 Communication 50 - - - - - - - 43 Travel 3,000 1,880 1,723 591 677 (1,204) 23% (66)% 15% 44 Advertising 6,250 4,037 1,800 4,225 1,733 (2,304) 28% 135% (59)% 45 Rentals and Leases 5,108 3,444 2,445 2,520 872 (2,572) 17% 3% (65)%, 48 Repairs and Maintenance 14,000 14,000 12,062 2,790 - (14,000) (77)% - 49 Miscellaneous 1 4,450 4,4501 1,587 854 10,305 5,855 232% (46)% 1106% --- Total Operating Expenses 138,250 81,20! 30,197 68,472 51,228 (29,974) 37% 94% (12)% Total Expenses 706,208 376,1241 298,877 337,676 324,0151 (52,109) 46% 13% (41%. Percent of year completed 50.00% 25 FINANCE CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF JUNE 30, 2017 8/14/2017 9:28 Percent of year completed 5000% 26 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY ACTUAL EXPENDITURE TYPE OVER/(UNDER) % CHANGE 2017 ALLOCATED 2017 ANNUAL ALLOCATED 2016 2016 2017 8DGT % SPEND 201612016 2016120117 11 Salaries 1,053,485 542,234 490,527 507.570 518,237 (23,997) 49% 3% 2% 12 Extra Labor 60,000 5,920 4,213 - 5,920 - 10% - - 13 Overtime 9,289 472 1,181 380 3.939 3,467 42% (68)% 938% 21 FICA 79,621 41,527 37,231 38,336 40,024 (1,504) 50% 3% 4% 23 Pension- PER S/PSER S 127,773 65,256 44,360 56,676 57,251 (8,005) 45% 28% 1% 24 Industrial Insurance 4,235 2,028 1,553 1,564 1,503 (525) 35% 1% (4)% 25 Medical & Dental 223,559 114,352 90,047 96,396 106,117 (8,234) 47% 7% 10% 26 Unemployment 13,000 - - - - - - - Total Salaries & Benefits 1,570,952 771,79 669,111 700,92D 732,991 (38,799) 47% 5% 5% 31 Supplies 19,000 4,464 6,564 6,180 4,091 (372) 22% (6)% (34)% 35 Small Tools 5,000 3,372 - 4,048 - (3,372) - 41 Professional Services 170,000 37,432 44,374 30,907 50,852 13,420 30% (30)% 65% 42 Communication 1,000 7 79 - 7 1% - - 43 Travel 10,0{)0 7,007 1,465 3,217 6,159 (848) 62% 120% 91% 45 Rentals and Leases 3,500 1,458 1,368 1,368 1,098 (361) 31% 0% (20)% 46 Insurance 351,826 351,826 455,581 338,340 352,082 256 100% (26)% 4% 48 Repairs and Maintenance 65,625 65,625 57,278 59,781 66,785 1,160 102% 4% 12% 49 Miscellaneous 441,900 280,829 194,233 120,048 116,349 (164,480) 26% (38)% (3)% 53 Ext Taxes, Oper. Assess - - 1 - 2 2 - - Total Operating Expenses 1,067,851 752,020 60,943 563,391 597,425 (154,bUb) 56% (26)% Total Expenses 2,638,813 1.523.8101 1,430.064 11,264.8111 11,330,41151 (193,394) 50% (12)% 5%1 Percent of year completed 5000% 26 ATTORNEY CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD A5 OF ,LUNE 30, 2017 8/14/2017 9:28 Percent of year completed 50.00% 27 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL TYPE OVERI(UNDER) % CHANGE 2017 ALLOCATED 2017 ANNUAL ALLOCATED 2015 2016 2017 BDGT % SPEND 2015/2016 20161201 12 Extra Labor 5,000 2,596 1,254 1,302 1,272 (1,324) 25% 4% (2)% 21 FICA 355 184 96 100 97 (87) 27% 4% (2)% 24 Industrial Insurance 100 52 16 17 15 (37) 15% 8% (9)% Total Salaries & Benefits 5,455 2-832 1,366 1,418 1,384 J1,4471 250/0 4% (2)%° 31 Supplies 6,000 2,498 2,283 2,011 1,396 (1,102) 23% (12)% (31)% 41 Professional Services 701,000 295,913 244,860 220,842 211,208 (84,704) 30%° (10)% (4)% 45 Rentals and Leases 2,100 1,435 - - 1,435 68% 48 Repairs and Maintenance 1,400 - - - 49 Miscellaneous 1,000 - - - _ Total Ouratins Ex enses 711,600 299,9461 247,144 222,853 214,03 85806 30% (10)°1° (4)%' Total Expenses 716,955 302,677 1 248,509 224,271 216,4241 J87,253130% (10)% (4)%I0 Percent of year completed 50.00% 27 RECREATION DEPARTMENT CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF JUNE 30, 2017 8114/2017 9:28 RECREATION DIVISION SUMMARY Percent of year completed 50,00% YTD AS OF JUNE 30, 2017 8/14/2017 9:28 BUDGET BUDGET ACTUAL ACTUAL COMPARISON OF RESULTS COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE ACTUAL ACTUAL OVER/(UNDER) % CHANGE SUMMARY BY DIVISION 2017 OVER/(UNDER) ALLOCATED % CHANGE 2017 2017 ANNUAL ALLOCATED 2016 2016 2017 BDGT % SPEND 201512016 201612017 11 Salaries 1,400,656 710,985 642,234 658,188 706,932 (4,052) 50% 2% 7% 12 Extra Labor 530,643 219,662 174,414 217,591 205,021 (14,641) 39% 25% (6)% 13 Overtime 4,179 876 2,320 2,407 16 (860) 0% 4% (99)% 21 FICA 145,838 70,046 61,671 66,372 68,491 (1,555) 47% 8% 3% 23 Pension-PERS/PSERS 168,165 86,432 63,851 82,206 87,267 835 52% 29% 6% 24 Industrial Insurance 84,822 30,712 29,352 33,930 27,587 (3,125) 33% 16% (19)% 25 Medical & Dental 320,924 157,721 138,922 148,235 163,956 6,235 51% 7% 11% 26 Unemployment - - 138 (2,894) 404 404 - (2199)% (114)% 28 Uniform/Clothing 230 225 197 - 225 - 98% - - Total Salaries & Benefits 21655,457 1,276,659 1,113,10U 1,206,035 1,259,393 (15,751) 47% 8% 4% 31 Supplies 125,986 58,333 62,124 59,132 57,946 (387) 46% (5)% (2)% 34 Items Purchased for resale 22,000 15,187 13,461 15,203 14,001 (1,186) 64% 13% (8)% 35 Small Tools 11,000 1,631 - 1,631 15% - 41 Professional Services 208,480 74,230 62,137 69,341 52,241 (21,988) 25% 12% (25)% 42 Communication 12,150 3,718 3,970 5,458 2,878 (840) 24% 37% (47)% 43 Travel 8,725 6,378 2,395 2,720 10,458 4,080 120% 14% 285% 44 Advertising 22,500 7,718 4,486 4,424 4,137 (3,581) 18% (1)% (6)% 45 Rentals and Leases 48,590 21,105 24,178 24,978 21,690 585 45% 3% (13)% 48 Repairs and Maintenance 30,400 1,734 12,665 9,892 986 (749) 3% (22)% (90)% 49 Miscellaneous 109,400 31,126 47,470 32,699 38,669 7,543 35% (31)% 18% 64 Macbinery & Equipment 130,000 20,983 20,9 - 16% - Total Operating Expenses 729,231 242,144 z,$z,5a* ZZ3,346 225,020 (16,524) 31% (4)% 1% Total Expenses 3,384,688 1,518,803 1,345,986 1,429,881 1,486,6181 (33,286) 44% 6% =4 -/6 RECREATION DIVISION SUMMARY Percent of year completed 50,00% YTD AS OF JUNE 30, 2017 8/14/2017 9:28 Percent of year completed %00% W. BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY DIVISION OVER/(UNDER) % CHANGE 2017 ALLOCATED 2017 ANNUAL ALLOCATED 2016 2016 2047 SOGT % SPEND 201612016 201612017 ADMINISTRATION 481,514 189,180 171,428 136,130 199,898 10,718 42% (21)% 47% RECREATION 462,343 215,093 716,848 793,705 214,284 (809) 46% 11% (73)% PRESCHOOL PROGRAM 79,776 46,546 - - 46,737 191 59% - YOUTHPROGRAMS YOUTH PROGRAMS 564,781 206,600 206,605 5 37% - TEN PROGRAMS 201,780 84,002 90,235 6,234 45% - YOUTH WELLNESS AND ENRICHMEl' 148,978 72.413 75,463 3,050 51% - ADULT WELLNESS AND ENRICHMEN 215,044 85,457 85,779 322 40% - SENIOR ADULT PROGRAMS 176,287 87.067 87,067 - 49% - COMMUNITY EVENTS AND VOLUNTE 281,660 155,491 153,314 136,847 100,749 (54,743) 36% (11)% (26)% PLANNING AND BUSINESS OPS 460,559 214,100 - 214,100 - 46% - RENTAL OPERATIONS 311,966 162853 4'013 304,395 363,199 164,600 1,747 53% 19% (55)% Total Expenses 3,384,688 1,51- 18,803 1,346,985 1,429,881 1,486,518 (33,285) 44% 6% 4% Percent of year completed %00% W. YTD AS OF JUNE 30, 2017 ADMINISTRATION T! ! V - SEC2E4TION Percent of year completed 5000% YTD AS OF JUNE 30, 2017 811412017 9:28 BUDGET BUDGET ACTUAL ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE SUMMARY BY EXPENDITURE ACTUAL ACTUAL TYPE 2017 OVER/(UNDER) 1r15CXT0- % CHANGE 2017 ANNUAL ALLOCATED 2016 2016 2017 8DGT % SPEND 201612016 201612017 11 Salaries 248,194 117,013 116,378 97,248 123,317 6,305 50% (16)% 27% 12 Extra Labor 5,000 2,774 - 553 1,786 (989) 36% 275,101 223% 13 Overtime 464 - - - - Extra Labor - 33,600 - 21 FICA 16,870 8,821 8,635 7.103 9,075 255 54% (18)% 28% 23 Pension- P ERS/P SERS 29,797 13,972 10,718 10,764 13,592 (381) 46% 0% 26% 24 Industrial Insurance 1,189 566 269 283 409 (158) 34% 5% 44% 25 Medical & Dental 32,833 16,864 17,771 15,108 22,580 5,716 -1674T-51% 69% (15)% 49% Total Salaries & Benefits 334,347 160,010 153,772 131,060 170,759 (1,535) 33% (15)% 30% 31 Supplies 5,917 1,154 9,002 1,369 4,749 3,595 80% (85)% 247% 41 Professional Services 2,500 1,020 3,030 - 1,020 (2,894) 41% 404 - 42 Communication (114)% - 987 305 53 53 - (69)% (82)% 43 Travel 2.500 2,109 379 305 723 (1,386) 29% (19)% 137% 45 Rentals and Leases - - 1,062 1,062 - - - 0% - 48 Repairs and Maintenance 2,000 (113)% - - 11,000 1,631 49 Miscellaneous 4,250 3,904 3,197 2,028 1,611 (2,293) 38% (37)% (21)% 64 Machinery & Equipment 130,000 20,983 - - 20,983 - 16% 2,850 - Total Operating Expenses 147,167 Z9,17u 17,657 5,069 29,139 (31) 20% (71)010 476% 1,800 1,636 2,246 2,123 323 118% 37% (5)% 44 Advertising Total Expenses 481,514 189,1801 171,428 136,130 199,898 10,718 42% (21)010 47%1 T! ! V - SEC2E4TION Percent of year completed 5000% YTD AS OF JUNE 30, 2017 811412017 9:28 Percent of year completed 50,00% 29 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL TYPE OVERI(UNDER) % CHANGE 20117 XrEa9cTur 2017 ANNUAL ALLOCATED 2016 2016 2017 BDGT % SPEND 201512016 201612017 11 Salaries 193,608 96,248 275,101 329,700 94,920 (1,328) 49% 20% (71)% 12 Extra Labor 70,220 33,600 174,414 184,940 30,268 (3,332) 43% 6% (84)% 13 Overtime - - 21 - 11 11 - - 21 FICA 20,093 9,824 34,014 39,147 9.532 (292) 47% 15% (76)% 23 Pension-PERS/PSERS 23,243 11,388 29,990 43,621 12,107 719 52% 45% (72)% 24 Industrial Insurance 12,256 5,555 24,971 27,159 4,020 (1,535) 33% 9% (85)% 25 Medical & Dental 39,424 19,647 63,748 79,288 19,721 75 50% 24% (75)% 26 Unemployment -- 138 (2,894) 404 404 - (2199)% (114)% Total Salaries & Benefits -138-1w . 176,261 602,397 700,961 170,902 (5,279) 48% 16% (76)010 31 Supplies 27,919 14,520 32,509 33.995 8,706 (5,813) 31% 5% (74)% 34 Items Purchased for resale - - 7,694 (974) - - (113)% 35 Small Tools 11,000 1,631 1,631 15% - 41 Professional Services 22,930 8,587 28,548 37,297 18,474 9,886 81% 31% (50)% 42 Communication 2,850 1,498 1,208 1,727 547 (952) 19% 43% (68)% 43 Travel 1,800 1,800 1,636 2,246 2,123 323 118% 37% (5)% 44 Advertising 4,800 421 75 110 260 (161) 5% 46% 137% 45 Rentals and Leases - - 1,507 85 - - - (94)% - 48 Repairs and Maintenance - - 422 - - - - 49 Miscellaneous 32,200 10,375 40,854 18.258 11.562 1,187 36% (55)% (37)% ITotal Operating Expenses 153'ag 38,832 114,432 92,744 43,303 4,470 42% (19)% (53)010 1 ITotal Expenses 1 462,343 216,0931 716,848 793,706 214,284 (809) 46% 11% (73)%1 Percent of year completed 50,00% 29 YTD AS OF JUNE 30, 2017 8/1412017 9:28 Percent of year completed 50,00% YTD AS OF JUNE 30, 2017 8114/2017 9:28 BUDGET ACTUAL ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE OVER/(UNDER) %CHANGE CiVER/ uNDEi %CHANGE TYPE 2017 2017 ANNUAL ALLOCATED 2017 ANNUAL ALLOCATED 2015 2016 2017 BDDT % SPEND 201612016 201612017 11 Salaries 37,245 17,815 17,815 12 Extra Labor 48% 12 Extra Labor 20,900 14,080 - 14,080 13 Overtime 67% 21 FICA 4,397 2,438 5 2,438 21 FICA 55% 23 Pension-PERS/PSERS 4,479 3,170 - 3,170 23 Pension-PERS/PSERS 71% 24 Industrial Insurance 2.285 1,129 1,129 - 49% 25 Medical & Dental 370 205 - 205 - 56% Total Salaries & Benefits 69,676 38,838 - 38,838 - 66% 31 Supplies 8,600 7,208 5 - 7,208 - 84% 41 Professional Services 1,000 - - - _ - 49 Miscellaneous 500 500 - 691 191 138% Total Operating Expenses 10,100 7,708 - 7,899 191 78% 9,392 9,392 - 15% Total Expenses 79,776 46,546 46,737 191 59% Percent of year completed 50,00% YTD AS OF JUNE 30, 2017 8114/2017 9:28 Percent of year completed 50.00% 30 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE OVER/(UNDER) %CHANGE TYPE 2017 2017 ANNUAL ALLOCATED 2015 2016 2017 BDDT % SPEND 201512016 201612017 11 Salaries 148,265 73,599 - 73,599 50% _ _ 12 Extra Labor 230,203 69,521 69,521 - 30% 13 Overtime - - 5 5 - 21 FICA 30,327 10,858 10,858 - 36% 23 Pension-PERS/PSERS 17.799 11,605 11,605 65% 24 Industrial Insurance 29,562 7,882 7,882 - 27% 25 Medical & ©ental 47,525 23,743 23,743 - 50% Total Salaries & Benefits 503,681 197,208 197,214 5 39% _ 31 Supplies 20,600 8,364 8,364 - 41% 41 Professional Services 24,500 1,010 1,010 - 4% 49 Miscellaneous 16,000 18 18 0% Total Operating Expenses 61,100 9,392 9,392 - 15% Total Expenses 564,781 206,600 - - 206,606 6 37% Percent of year completed 50.00% 30 OEM 01M - �-, � YTD AS OF JUNE 30, 2017 8/1412017 9:28 RECREATION YOUTH WELLNESS AND ENRICHMENT Percent of year completed 50,00% YTD AS OF JUNE 30, 2017 911412017 9:28 BUDGET - ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE OVERI(UNDER) OVERIUNDER) % CRANGE TYPE 2017 2017 -Awagniu- ALLOCATED 2017 ANNUAL ALLOCATED 2017 ANNUAL ALLOCATED 20116 2016 2017 BDGT % SPEND 201612016 201612017 11 Salaries 66,466 32,520 32,658 32,520 49% - - 49% - - 12 Extra Labor 63,850 19.963 15,750 19.963 124% - 31% 21 FICA 9,969 4,015 3,703 4,015 - 40% 23 Pension-PERStPSERS 7,980 4,378 4,592 4,378 - 55% 24 Industrial Insurance 8,906 2,671 1,946 2,671 - 30% 25 Medical & Dental 23,729 11,856 8,220 11,856 - 50% Total Salaries & Benefits 180,900 76,404 66,869 76,404 59% 42% 31 Supplies 7,650 2,987 5,036 2,987 90% 39% 41 Professional Services 5,050 4,259 3,558 4,259 - 84% 43 Travel - - - 5,067 5,067 Total Operating Expenses 45 Rentals and Leases 180 180 8,694 1,346 1,166 748% 49 Miscellaneous 8,000 1,173 1,173 - 15% Total Operating Expenses 20,880 8,598 75,463 14,832 6,234 71% 1 Total Expenses 201,780 84,002 90,235 6,234 45% RECREATION YOUTH WELLNESS AND ENRICHMENT Percent of year completed 50,00% YTD AS OF JUNE 30, 2017 911412017 9:28 Percent of year completed 50.00% 31 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE OVERI(UNDER) % CHANGE TYPE 2017 -Awagniu- 2017 ANNUAL ALLOCATED 2015 2016 2017 BDGT % SPEND 201512016 201612017 11 Salaries 66,598 32,658 32,658 - 49% - - 12 Extra Labor 12,700 12,700 15,750 3,050 124% - 21 FICA 6,067 3,703 3,703 - 61% - 23 Pension-PERS/PSERS 7,995 4,592 4,592 57% - 24 Industrial Insurance 3.962 1,946 1,946 49% - 25 Medical & Dental 16,456 8,220 8,220 - 50% - Total Salaries & Benefits 113,778 63,819 66,869 3,050 59% 31 Supplies 5,600 5,036 5,036 - 90% 41 Professional Services 28,900 3,558 3,558 12% 49 Miscellaneous 700 - - - Total Operating Expenses 35,200 8,694 8,694 - 24% Total Expenses 148,978 72,413 75,463 3,060 61% Percent of year completed 50.00% 31 RECREATION YTD AS OF JUNE 30, 2017 ADULT WELLNESS AND ENRICHMENT 8114/2017 9:28 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE OVERI(UNDER) %CHANGE TYPE 2017 ALIMTED 2017 ANNUAL ALLOCATED 2016 2016 2017 8DGT % SPEND 2015t2016 20116120117 11 Salaries 81,942 40,194 40,194 49% - 12 Extra Labor 24,000 12,521 12,521 52% 21 FICA 7,914 3,941 3,941 50% 23 Pension-PERS/PSERS 9,837 5,099 5,099 52% 24 Industrial Insurance 5,054 1,840 1,840 36% 25 Medical & Dental 23,797 11,887 11,887 50% Total Salaries & Benefits 162,644 75,482 75,482 49% 31 Supplies 4,200 897 897 21% 41 Professional Services 50,900 8,331 8,3311 16% 48 Repairs and Maintenance 7,200 548 548 8% 49 Miscellaneous 200 200 522 322 261% Total Operating Expenses 62,600 9,975 10,297 322 16% Total Expenses 216,044 86,457 85,7791 322 40% Percent of year completed 50.00% 32 STMOTT-1 Wr a TEMPT ". I YTD AS OF JUNE 36, 2017 811412017 9:28 RECREATION COMMUNITY EVENTS AND VOLUNTEERS Percent of year completed 50001a YTD AS OF JUNE 30, 2017 1150KH&IF1.]. BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE COMPARISON OF RESULTS ACTUAL TYPE 2017 ACTUAL OVER/(UNDER) % CHANGE AEMITIS 2017 ANNUAL ALLOCATED 20116 206 2017 BDGT % SPEND 2015t20116 20I612017 11 Salaries 82,253 40,344 40,344 49% 12 Extra Labor 27,000 12,731 12,731 47% 21 FICA 8,298 4,026 4.026 49% 23 Pension-PERS/PSERS 9,875 5,468 5,468 55% 24 Industrial Insurance 5,344 1,903 1,903 36% 25 Medical & Dental 20,517 10,247 10,247 50% Total Salaries & Benefits 153,287 74,718 74,718 49% 31 Supplies 3,000 2,387 2,387 80% 41 Professional Services 5,900 260 260 4% 43 Travel 2.100 1,166 1,166 56% 49 Miscellaneous 12,000 8,536 8,536 71% ITotal Operating Expenses 23,006 12,349 12,349 64% 6,729 5,868 (1,108) 44% (2)% ITotal Expenses 176,287 87,0671 87,0671 49% RECREATION COMMUNITY EVENTS AND VOLUNTEERS Percent of year completed 50001a YTD AS OF JUNE 30, 2017 1150KH&IF1.]. Percent of year completed 50,00% 33 BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY EXPENDITURE TYPE 2017 OVERI(UNDER) 1=91711w- % CHANGE 2017 ANNUAL ALLOCATED 2016 2016 2011 BDGT % SPEND 2016=16 201612017 11 Salaries 111,432 61,987 75,964 65,216 51,454 (10,533) 46% (14)% (21)% 12 Extra Labor 15,150 8,325 - 4,414 1,872 (6,453) 12% - (58)% 13 Overtime 2,322 386 187 188 - (386) - 1% 21 FICA 9,467 4,978 5,676 5,273 3,776 (1,202) 40% (7)% (28)% 23 Pension-PERS/PSERS 13,377 6,976 6,844 6,729 5,868 (1,108) 44% (2)% (13)% 24 Industrial Insurance 3,780 1,616 1,532 1,464 1,646 29 44% (4)% 12% 25 Medical & Dental 21,382 10,423 16,498 11,795 10,736 313 50% (29)% (9)% Total Salaries & Benefits 176,910 94,692 106,700 95,078 ir-0,aW (19,340) 43% (11)% (21)% 31 Supplies 25,400 9,029 12,028 7,955 7,019 (2,010) 28% (34)% (12)% 41 Professional Services 58,400 44,499 30,559 30,407 15.178 (29,321) 26% (0)% (50)% 42 Communication 500 - 328 - - - 43 Travel 600 106 25 - 106 18% - 44 Advertising 10,500 4,770 1,931 1,979 1,509 (3,261) 14% 2% (24)% 45 Rentals and Leases 6.800 1,179 885 905 688 (490) 10% 2% (24)% 49 Miscellaneous 2,550 1,216 858 521 896 (320) 35% (39)%© 72% ITotal Operating Expenses 104,750 60,799 46,6 4 41,,769 25,397 (35,402) 24% (10)% (39)% 1 ITotal Expenses 281,660 155,491 163,314 136,847 100,749 (64,743) 36% (11)% (26)°/61 Percent of year completed 50,00% 33 RECREATION PLANNING AND BUSINESS OPERATIONS YTD AS OF JUNE 30, 2017 811412017 9:28 RECREATION RENTAL OPERATIONS Percent of year completed %00 % YTD AS OF JUNE 30, 2017 8/1412017 9:28 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL COMPARISON OF RESULTS OVER/(UNDER) % CHANGE TYPE 2017 -An-OCATetr 2017 ANNUAL ALLOCATED 2016 206 2017 BDGT % SPEND 201512016 201612017 11 Salaries 237,624 136,066 136,066 57% - - 13 Overtime 464 - - 21 FICA 18,119 10,293 10,293 57% 23 Pension- P E RSIP SERS 28.529 12.226 12,226 43% 24 Industrial Insurance 3,440 1,110 1,110 32% 25 Medical & Dental 63,043 28,820 28,820 46% 28 Uniform/Clothing 230 225 225 - 98% Total Salaries & Benefits 361,449 188,740 188,740 54% 31 Supplies 6,800 2,205 2,205 - 32% 41 Professional Services 3,000 151 151 - 5% 42 Communication 8,800 2,220 2,220 - 25% 43 Travel 1,400 1,008 1,008 - 72% 44 Advertising 500 - - (490) 45 Rentals and Leases 39,610 17,832 17,832 45% 48 Repairs and Maintenance 19,700 438 438 2% 49 Miscellaneous 1 2,9,300 1,506 1,506 5% Total Operating Expenses 109,110 25,360 25,360 23% Total Expenses 460,559 214,100 214,100 46% RECREATION RENTAL OPERATIONS Percent of year completed %00 % YTD AS OF JUNE 30, 2017 8/1412017 9:28 Percent of year completed 50.00% 34 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE OGUNDER) % CHANGE TYPE 2017 ALL ATED 2017 ANNUAL ALLOCATED 2016 2016 2017 BDGT % SPEND 201"320116 201612017 11 Salaries 127,029 62,542 174,792 166,025 64,045 1,503 50% (5)% (61)% 12 Extra Labor 61,620 33,447 27,684 26,529 (6,918) 43% - (4)0 13 Overtime 929 490 2,113 2,218 (490) - 5% - 21 FICA 14,317 7,148 13,347 14,849 6,834 (315) 48% 11% (54)% 23 Pension-PERS/PSERS 15,254 7,558 16,298 21,093 9,163 1.605 60% 29% (57)% 24 Industrial Insurance 9,044 4,493 2,580 5,023 3,031 (1.462) 34% 95% (40)% 25 Medical & Dental 31,848 15,809 40,905 42,044 15,940 131 50% 3% (62)%, 28 Uniform/Clothing - 197 - - - Total Salaries & Benefits 260,041 131,487 250,232 278,936 125,541 (6,946) 48% 11% (66)% 31 Supplies 10,300 4,547 8,586 15,812 8,388 3,841 81% 84% (47)% 34 Items Purchased for resale 22,000 15,187 5,767 16,177 14,001 (1,186) 64% 181% (13)% 41 Professional Services 5,400 2,554 - 1,636 - (2,554) - - 42 Communication - - 1,447 3,426 58 58 - 137% (98)% 43 Travel 325 188 355 169 264 76 81% (52)% 56% 44 Advertising 6,700 2,526 2,480 2,335 2,368 (159) 35% (6)% 1% 45 Rentals and Leases 2,000 1,915 20,724 22,925 1,824 (91) 91% 11% (92)% 48 Repairs and Maintenance 1,500 749 12,243 9,892 - (749) - (19)% - 49 Miscellaneous 1 3,700 3,700 1 2,561 11,892 12,156 8,456 329% 364% 2% Total Operating Expenses 61,925 31,366 54,163 84,264 39,058 7,692 760/0 56% (6 4 rl. 1 Total Expenses 311,966 162,853 304,395 363,199 164,600 1,747 53% 19% (55)%l Percent of year completed 50.00% 34 COMMUNITY DEVELOPMENT CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF JUNE 30, 2017 8/14/2017 9:28 COMMUNITY DEVELOPMENT DIVISION SUMMARY Percent of year completed 50.00% YTD AS OF JUNE 30, 2017 8/14/2017 9:28 BUDGET BUDGET ACTUAL ACTUAL COMPARISON OF RESULTS COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE ACTUAL CI VER/(LINDER) % CHANGE SUMMARY BY DIVISION 2017 ALLOCATED % CHANGE 2017 ANNUAL ALLOCATED 2015 2016 2017 BDGT % SPEND 2011512016 201612017 11 Salaries 2,183,057 1,076,994 874,360 962,442 1,050,843 (26,151) 48% 10% 9% 12 Extra Labor 51.074 33,246 40,941 32,934 24,677 (8,568) 48% (20)% (25)% 13 Overtime 11,094 4.134 2,713 1,632 2,947 (1,187) 27% (40)010 81% 21 FICA 171,664 85,914 69,582 75,467 81,952 (3,962) 48% 8% 9% 23 Pension-PERSIPSERS 263,447 129,920 81,868 108,990 117,754 (12,166) 45% 33% 8% 24 Industrial Insurance 23,960 10,698 5,907 7,109 8,085 (2,614) 34% 20% 14% 25 Medical & Dental 447,425 221,349 143,709 172,600 193,082 (28,268) 43% 20% 12% 28 Uniform/Clothing 2,975 172 99 142 203 31 7% 44% 43% Total Salaries & Benefits 3,154,696 1,562,428 1,219,179 11,3611,316 1,479,642 J82,886) 47% 12% 9% 31 Supplies 37,180 21,431 25,118 16,868 34,635 13,205 93% (33)010 105% 35 Small Tools 500 181 - - 181 - 36% - - 41 Professional Services 253,400 109,860 111,182 98,079 54,920 (54,940) 22% (12)% (44)% 42 Communication 6,500 1,771 1,495 2,212 372 (1,399) 6% 48% (83)% 43 Travel 13,800 2,136 811 848 1,010 (1,127) 7% 5% 19% 45 Rentals and Leases 12,800 9,682 12,285 13,003 7,173 (2,509) 56% 6% (45)% 47 Public Utilities 2,500 860 598 586 2,023 1,163 81% (2)% 245% 48 Repairs and Maintenance 51,185 12,872 8,595 8,862 9,040 (3,832) 18% 3% 2% 49 Miscellaneous 152,777 63.167 38,239 37,754 14,645 (48,522) 10% (l)% (61)% 51 Inter -Governmental 8,000 3,821 3,722 3,821 - 48% - 53 Ext Taxes, Oper Assess; - - 1 lul 107 8855% fTotal Operating Ex eases 538,642 225,779 202,045 178,214 127,926 (97,853) 24% (12)% (28)% E1 LT,t:,,:1E:,jenses 3,693,336 11788,207 1,421,224 1,539,530 1,607,4681 (180,739) 44% 8% 41/6 COMMUNITY DEVELOPMENT DIVISION SUMMARY Percent of year completed 50.00% YTD AS OF JUNE 30, 2017 8/14/2017 9:28 Percent of year completed 50,00% 'R BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY DIVISION OVER/(UNDER) % CHANGE 2017 ALLOCATED 2017 ANNUAL ALLOCATED 2015 20116 20117 BDGT % SPEND 201512016 201612017 ADMINISTRATION. 363,988 173-603 184.859 167,783 173,508 (95) 48% (9)% 3% CODE ENFORCEMENT 519,030 278,156 175,911 217,169 207,311 (70,846) 40% 23% (5)% PERMIT CENTER 399,556 181,069 177,782 199,832 162,960 (18,110) 41% 12% (18)% BUILDING, PERMIT AND PLAN REVIE 849,025 376,163 202,040 321,740 371,760 (4,403) 44% 59% 16% PLANNING 1,269,970 670,615 626,257 536,191 545,739 (124,877) 43% (14)% 2% RECYCLING PROGRAM 46,000 26,137 33,313 26,098 19,800 (6,337) 43% (22)% (24)% .TDM PROGRAM 245,769 82,463 1 21,062 70,719 126,392 43,929 51% 236% 79% ITotal Expenses 3,693,338 1,788,2071 1,421,224 1,539,530 1,607,4681 (1180,739) 441/6 8% 4'/6j Percent of year completed 50,00% 'R 1.11ru- Waif ADMINISTRATION YTD AS OF JUNE 30, 2017 8114/2017 9:28 COMMUNITY DEVELOPMENT CODE ENFORCEMENT Percent of year completed 50.00% YTD AS OF JUNE 30, 2017 811412017 9:28 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL TYPE TYPE 2017 2017 ) OVER/(UNDER) AIEWTED % CHANGE % CHANGE 2017 ANNUAL ALLOCATED 2015 2016 2017 BUST % SPEND 2015/2016 201612017 11 Salaries 230,470 115,707 112,240 113,915 116,067 359 50% 1% 2% 13 Overtime 1,114 661 725 - 661 - 59% - 18% 21 FICA 15,422 8,600 8,413 8,474 8,695 95 56% 1% 3% 23 Pension- PER S/PSE IRS 27,668 13,827 10,312 12,619 12,950 (877) 47% 22% 3% 24 Industrial Insurance 706 339 268 280 253 (85) 36% 4% (9)% 25 Medical & Dental 48.628 26,602 24,055 23,875 20,793 (5,809) 43% (1)% (13)% Total Salaries & Benefits 324,668 166,736 159,013 159,162 159 (6,318) 49% 2% 0% 31 Supplies 9,680 2,431 13,638 4,044 7,405 4,974 76% (70)% 83% 41 Professional Services 13,000 - 11,258 - 151,535- -YUT� 202,982 - - 43 Travel Soo 16 57 64 83 67 17% 12% 30% 45 Rentals and Leases 4,800 2,000 2,241 3,162 3,173 1,173 66% 41% 0% 48 Repairs and Maintenance 500 Soo 463 759 566 66 113% 64% (25)% 49 Miscellaneous 11,500 2,920 1,190 590 2,755 (165) 24% (50)% 367% 53 Ext Taxes, Assessments I - 1 107 lu - (1,556) 8855% Total Operating Expenses 39,980 7,8671 20,46 8,620 14,090 6,223 35% (70)% 63% (2)% 245% 49 Miscellaneous 53,427 G 1'�T 1 68 382 1) 0% Total Expenses 363,988 173,6031 184,859 167,783 173,508 (95) 48% (911% 3% COMMUNITY DEVELOPMENT CODE ENFORCEMENT Percent of year completed 50.00% YTD AS OF JUNE 30, 2017 811412017 9:28 Percent of year completed %00% W BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY EXPENDITURE TYPE 2017 OVER/(UNDER) AIEWTED % CHANGE 2017 ANNUAL ALLOCATED 2015 2016 2017 EIOGT % SPEND 2011512016 2011612017 11 Salaries 302,047 174,819 111.870 140.145 138,433 (36,386) 46% 25% (1)% 12 Extra Labor 5,574 2,441 7,680 980 (1,461) 18% (87)% 13 Overtime 2,786 131 133 - 131 5% 21 FICA 23,746 13,518 8,568 11,309 10,937 (2,581) 46% 32% (3)% 23 Pension-PERS/PEERS 36,266 19,808 10,235 15,388 14,194 (5,615) 39% 50% (8)% 24 Industrial Insurance 8,732 4,688 2,530 3,411 2,719 (1,969) 31% 35% (20)% 25 Medical & Dental 75,628 37,415 18,196 27,783 35,386 (2,029) 47% 53% 27% 28 Uniform/Clothing 475 172 142 203 31 43% - 43% Total Salaries & Benefits 459,254 252,992 151,535- -YUT� 202,982 (50,010) 45% 36% (1)% 31 Supplies 500 242 (3,221) 950 156 (86) 31% (130)% (84)% 41 Professional Services - - 21,210 3,578 - - (83)% - 42 Communication 3,000 1,466 1,440 1,496 240 (1,226) 8% 4% (84)% 43 Travel 600 600 32 39 - (600) 22% 45 Rentals and Leases 3,749 3,431 4,251 4,278 1,875 (1,556) 50% 1% (56)% 47 Public Utilities 2,500 860 598 586 2,023 1,163 81% (2)% 245% 49 Miscellaneous 53,427 G 1'�T 1 68 382 1) 0% 462% (91)% Total Operating Expenses ITotal 63,776 23 64 24,378 11,3io 4,3281 (20,8 6 7% (54)% (62)% Expenses 519,030 278,1561 1 175,911 217,169 207,311 (70,846) 40% 23% (5)% Percent of year completed %00% W COMMUNITY DEVELOPMENT PERMIT CENTER "YTD AS OF JUNE 30, 2017 8/14/2017 9:28 COMMUNITY DEVELOPMENT BUILDING, PERMIT AND PLAN REVIEW Percent of year completed 50.00% YTD AS OF JUNE 30, 2017 8114/2017 9:28 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL TYPE TYPE 2017 ) 4gU;g OVER/UNDER % CHANGE % CHANGE 2017 ANNUAL ALLOCATED 2016 2016 2017 8DGT % SPEND 201512016 201612017 11 Salaries 205,279 106,133 118,006 127,747 100,752 (5,381) 49% 80% (21)% 13 Overtime 1,847 11 Salaries 514,054 - - - 242,339 - 47% 21 FICA 15,857 8,194 9,027 9,773 7.708 (487) 49% 8% (21)% 23 Pension-PERS/PSERS 24,651 12,687 10.591 14,046 11,264 (1,423) 46% 33% (20)% 24 Industrial Insurance 1,059 555 470 527 371 (184) 35% 12% (30)% 25 Medical & Dental 60,663 31,183 25,739 33,757 30,271 (912) 50% 31% (10)% Total Salaries & Benefits 309,356 158J52 163,833 185,849 196,365 (81399) 49% 13% (19)% 31 Supplies 3,000 941 165 699 1,182 241 39% 324% 69% 41 Professional Services 10,000 429 391 301 4,124 3,695 41% (23)% 1271% 42 Communication - 31 Supplies - 110 - 4,700 1,845 (724) - 43 Travel 3,700 24 472 181 24 - 1% 36% 48 Repairs and Maintenance 42,000 4,237 83,400 - 4,237 68,648 10% (13'685) 31% 49 Miscellaneous 31,500 16,687 12,922 12,873 3,027 (13,660) 10% (0)% (76)% ITotal Operating Expenses W266 22,318 ,9 9 13,02 12,694 ---T9-,724-)- 14% 0% (10)% I ITotal Expenses 399,566 181,0691 177,782 199,832 1162,960 (18,110) 41% 12% (18)% COMMUNITY DEVELOPMENT BUILDING, PERMIT AND PLAN REVIEW Percent of year completed 50.00% YTD AS OF JUNE 30, 2017 8114/2017 9:28 Percent of year completed 5000% 37 BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY EXPENDITURE TYPE OVER/UNDER % CHANGE 2017 ALLOCATED 2017 ANNUAL ALLOCATED 2015 2016 2017 SDGT % SPEND 20012016 201612017 11 Salaries 514,054 224,252 146,268 170,099 242,339 18,087 47% 16% 42% 13 Overtime 3,500 1,496 1,381 1.062 1,762 266 50% (23)% 66% 21 FICA 39.527 17.206 11,120 12,913 18,509 1,303 47% 16% 43% 23 Pension-PERS/PSERS 63,053 27,856 13,445 19,136 26,505 (1,351) 42% 42% 39%© 24 Industrial Insurance 9,261 3,158 1,383 1,502 3,216 58 35% 9% 114% 25 Medical & Dental 114,579 52,615 26,081 32,188 46,262 (6,352) 40% 23% 44% 28 Uniform/Clothing 2,500 - 99 - - - - - Total Salaries & Benefits 746,474 326,583 199,777 236,899 338,593 12,010 45% 19% 43% 31 Supplies 3,000 2,569 1,082 4,700 1,845 (724) 61% 334% (61)% 35 Small Tools 500 181 - 181 36% 41 Professional Services 83,400 39,479 (19,153) 68,648 25,794 (13'685) 31% (458)% (62)% 42 Communication 500 305 55 606 132 (174) 26% 1008% (78)% 43 Travel 1,500 1,214 62 661 135 (1,078) 9% 969% (80)% 45 Rentals and Leases 4,251 4,251 5,794 5,563 2,126 (2,126) 50% (4)% (62)% 48 Repairs and Maintenance 550 - - - 49 Miscellaneous 8,850 1,582 14,424 4,662 2, 33% (68)% (37)% Total Operating Expenses 102,351 49,58 2,263 94,840 3�'166 (16,413) 32% 3649%(61)% Total Expenses 849,025 376,163 202,040 321,740 371,7601 (4,403) 44% 59% Percent of year completed 5000% 37 W01111ITT DET'SLCRUMAT PLANNING YTD AS OF JUNE 30, 2017 8/1412017 9:28 U D :QQM WAFT Percent of year completed 50,00% YTD AS OF JUNE 30, 2017 8/14/2017 9:28 BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL ACTUAL SUMMARY BY EXPENDITURE TYPE TYPE 2017 OVEW(UNDER) TkLEMTMD OVER/ UNDER) % CHANGE - % CHANGE 2017 ANNUAL ALLOCATED 20115 2016 2017 BDGT % SPEND 2011612016 201612017 11 Salaries 814,661 410,830 379,628 372,765 392,855 (17,975) 48% (2)% 5% 12 Extra Labor 45,500 30,805 26,709 8,797 4,107 (26,698) 9% (67)% (53)% 13 Overtime 1,847 1.847 474 570 393 (1,454) 21% 20% (31)% 21 FICA 68,197 34,710 30,916 28,917 30,053 (4,657) 44% (6)% 4% 23 Pension-PERSIPSERS 97,819 49,993 35,390 41,739 43,899 (6,095) 45% 18% 5% 24 Industrial Insurance 3.000 1,506 1,181 1,128 1.141 (365) 38% (5)% 1% 25 Medical & Dental 129,811 66,966 49,014 51,183 54,863 112,101 42% 4% 7% Total Salaries & Benefits 1,160,836 596,957 523,312. 569,699 627,314 5,187 5% (3)% 4% 31 Supplies 8,000 2,521 2,127 1,554 2,721 199 34% (27)% 75% 41 Professional Services 64,000 45,629 85,335 14,174 5,550 (40,079) 9% (83)% (61)% 42 Communication 3,000 46,000 29,1Tr, 25,287 16,74-8 - - 36% - 43 Travel 2,000 123 188 46 689 566 34% (75)% 1395% 48 Repairs and Maintenance 8,135 8,135 8,132 8,104 4,237 (3,898) 52% (0)% (48)% 49 Miscellaneous 24,000 17,550 7,163 7,215 5,232 (12,318) 22% 1% (27)% ITotal Operating Expenses 109, 1135 75,§ 8 102,945 31,092 18,4281 (55,530) 17% (70)% (41)% ITotal Expenses 1,269,970 670,6151 626,257 636,191 545,7391 (124,877) 43% (14)% 2% U D :QQM WAFT Percent of year completed 50,00% YTD AS OF JUNE 30, 2017 8/14/2017 9:28 Percent of year completed 50,00% 1:1 BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY EXPENDITURE TYPE OVER/ UNDER) - % CHANGE 2017 ALLOCATED 2017 ANNUAL ALLOCATED 2016 2016 2017 8DGT % SPEND 2015/2016 201612017 11 Salaries 6,348 7,152 2,777 2,777 13% (61)% 21 FICA 449 481 205 205 7% (57)% 23 Pension-PERSIPSERS 585 800 311 311 37% (61)% 24 Industrial Insurance 20 23 8 a 14% (64)% 25 Medical & Dental 625 895 22 22 43% (97)% Total Salaries & Benefits - - 8,029 9,396 3,324 3,324 16% (64)% 31 Supplies 9,000 8,726 11,328 3,887 5,187 (3,540) 58% (66)% 33% 41 Professional Services 30,000 15,562 12,142 11,378 10,692 (4,871) 36% (6)% (6)% 49 Miscellaneous 7,000 1,848 1,817 1,484 598 9% (18)% (60)% iTotal Operating Expenses 46,000 29,1Tr, 25,287 16,74-8 14,4766 36% (34)% (2)% ITotal Expenses 46,000 26,1371 33,313 26,098 19,8001 (6,337) 43% (22)% . (24)% Percent of year completed 50,00% 1:1 COMMUNITY DEVELOPMENT TDM PROGRAM YTD AS OF JUNE 30, 2017 8/14/2017 9:28 Percent of year completed 5000% 1W BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY EXPENDITURE TYPE 2017 OVERI(UNDER) XLLOCATED % CHANGE 2017 ANNUAL ALLOCATED 2015 2016 2017 8DGT % SPEND 201612016 20I612017 11 Salaries 116,546 45,252 - 30,620 57,620 12,368 49% - 88% 12 Extra Labor - - 14,231 16,457 19,590 19,590 - 16% 19% 21 FICA 8,915 3,686 1,089 3,601 5,846 2,160 66% 231% 62% 23 Pension- PER S/PSE IRS 13,990 5,748 1,311 5,263 8,632 2,884 62% 302% 64% 24 Industrial Insurance 1,202 453 55 237 375 (771 31% 332% 58% 25 Medical & Dental 18,116 6,569 - 2,919 5,485 (1,084) 30% - 88% Total Salaries & Benefits 158,769 61,708 %686 89,00 97,549 35,841 61% 254% 65% 31 Supplies 4,000 4.000 - 1,034 16,140 12,140 404% - 1460% 41 Professional Services 53,000 8,761 - - 8,761 17% 43 Travel 5,500 160 - 38 79 (81) 1% 107% 49 Miscellaneous 16,500 4,0114 654 10,548 43 (3,971) 0% 1512% (100)% 51 Inter -Governmental 8,000 3.821 3,722 3,821 48% - ITotal Operatin2 Expenses 87,000 20,7561 4,376 11,621 28,84 33% 166% 148% ITotal Expenses 246,769 82,4631 21,062 70,719 126,3921 43,929 51% 236% 79% Percent of year completed 5000% 1W MUNICIPAL COURT CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF JUNE 30, 2017 8114/2017 9:28 Percent of year completed 50,00% EX BUDGET ACTUAL COMPARISON OF RESULTS I SUMMARY BY ACTUAL EXPENDITURE TYPE j EP (UNDER) Ov7 [ALLOCATED % CHANGE 2ID17 ALLOCATED 2017 ANNUAL ALLOCATED 20116 20116 2017 8 r .T BDGT % SPEND 201612016 201612017 11 Salaries 756,312 380,826 346,943 352,691 367,242 (13,584) 49% 2% 4% 12 Extra Labor 4.180 1,234 - 6,066 558 (676) 13% (91)% 13 Overtime 4,661 592 434 320 - (592) (26)% - 21 FICA 57,112 28,728 25,931 27,089 27,702 (1,027) 49% 4% 2% 23 Pension-PERS/PSERS 90616 45,051 32,594 40,310 41,285 (3,767) 46% 24% 2% 24 Industrial Insurance 3,477 1,607 1,238 1,275 1,321 (286) 38% 3% 4% 25 Medical & Dental 185,542 94,917 70,665 77,896 80,144 (14,773) 43% 10% 3% 26 Unemployment - - - 1,930 Total Salaries & Benefits 1 101 900 552,956 477,805 607,677 518,252 34,704) V% 6% 21/6 31 Supplies 14,283 6,417 5,544 5,592 9,243 2,827 65% 1% 65% 35 Small Tools - - 2,932 - 953 953 41 Professional Services 105,000 46,163 35,199 43,054 43,463 (2,700) 41% 22% 1% 42 Communication 24,150 8,910 4,161 1,913 2,666 (6,244) 11% (54)% 39% 43 Travel 10,000 9,233 5,745 3,156 7,229 (2,004) 72% (45)% 129% 45 Rentals and Leases 2,000 2,000 872 872 3,404 1,404 170% 0% 290% 48 Repairs and Maintenance 2,300 2,300 294 521 348 (1,952) 15% 77% (33)% 49 Miscellaneous 23,170 11,595 14,585 8,869 10,215 (1,380) 44% (39)% 15% 53 Ext Taxes, Assessments 5 - 2 - - - - - 64 Miscellaneous 25,000 - - - Total Operating Ex enses 205,9088 6 7 69,335 63,978 77,521 9,096) 38% (8)% 21% I Total Expenses 1,307,808 d6l 639,574 547.139 571 - 595773 43 800 46% 4% 4%1 Percent of year completed 50,00% EX POLICE CITY OF TUKWILA YTD AS OF JUNE 30, 2017 811412017 9:28 POLICE DIVISION SUMMARY Percent of year completed 50.00% YTD AS OF JUNE 30, 2017 8/1412017 9:28 BUDGET BUDGET ACTUAL ACTUAL COMPARISON OF RESULTS COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL SUMMARY BY DIVISION ACTUAL OVER1(LINDER) TYPE % CHANGE 2017 OVERJ(UNDER) % CHANGE ALLOCATED 2017 2017 ANNUAL ALLOCATED ALLOCATED 2016 20117 BDGT % SPEND 201612016 20161ZDIT 2017 ANNUAL ALLOCATED 2015 2016 2017 BDGT % SPEND 201612016 2011612017 11 Salaries 9,003,291 4,529,523 4.177,926 4,233,834 4,309,912 (219,611) 48% 1% 2% 13 Overtime 928,495 433,647 525,198 403,747 477,984 44,337 51% (23)% 18% 15 Holiday/Kelly Payoff 201.063 75,297 - 77,875 74,220 (1,078) 37% - (5)% 21 FICA 756,032 378,821 356,951 357,418 370,027 (8,793) 49% 0% 4% 22 Pension-LEOFF 2 472,077 230,828 212,317 211,992 216,053 (14,775) 46% (0)% 2% 23 Pension-PERS/PSERS 146,051 72,694 52,827 64.835 68,457 (4,236) 47% 23% 6% 24 Industrial Insurance 273,809 130,349 89,333 101,018 91.395 (38,953) 33% 13% (10)% 25 Medical & Dental 1,933,791 984,903 876,059 936,581 895,899 (89,004) 46% 7% (4)% 26 Unemployment 9% - 143 9,434 68 68 - 6493% (99)% Total Salaries & Benefits 13,714,609 6,836,063 6,20,79T- 6,399,734 6,504,01 (332,047) 47% 2% 2% 31 Supplies 180,850 121,230 94,062 132,232 146,490 25,260 81% 41% 11% 35 Small Tools 15,600 3,541 7,800 358 3,186 (355) 20% (95)% 791% 41 Professional Services 70,000 29,138 26,620 30,173 22,619 (6,520) 32% 13% (25)% 42 Communication 121.000 60,603 41,383 49.345 23,538 (37,065) 19% 19% (52)% 43 Travel 41,880 20,137 17,013 23,487 25,858 5,720 62% 38% 10% 44 Advertising 1,500 400 - 453 53 30% 45 Rentals and Leases 896,843 610,335 627,262 646,209 435,790 (174,545) 49% 3% (33)% 46 Insurance 230,223 230,223 240,000 240,000 230.223 100% 0% (4)% 47 Public Utilities - 1,159 1,097 1,488 1,488 - (5)% 36% 48 Repairs and Maintenance 188,922 97,880 89,286 73.596 24,392 (73,487) 13% (18)% (67)% 49 Miscellaneous 79,641 39,447 57,215 33.559 33,751 (5,696) 42% (41)% 1% 51 Inter-Govemmental 2,747,024 1,371.634 1,112,124 1,162,871 1,347,445 (24,189) 49% 5% 16% 64 Machine a & Equigment - - 311,636 - - ITotal Operating Expenses 41573, ,3113,923 A'1uq'*0z LIZVOILa-1 tZaty'a'3f) 50% 17% (15)% II ITotal Expenses 18,288,092 9,420,6301 8,604,677 9,101,296 8,799,2471 (621,384) 48% 6% (3)% POLICE DIVISION SUMMARY Percent of year completed 50.00% YTD AS OF JUNE 30, 2017 8/1412017 9:28 Percent of year completed 5000% 41 BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY DIVISION OVER1(LINDER) % CHANGE 2017 ALLOCATED 2017 ANNUAL ALLOCATED 2015 2016 20117 BDGT % SPEND 201612016 20161ZDIT ADMINISTRATION 1,794,634 1,011,996 952,773 1,236,607 1,034,447 22,451 58% 30% (16)% INVESTIGATION 2,147,558 1,070,782 1,069,824 1,127,770 1,147,446 76,664 53% 5% 2% PATROL 6,506,261 3,270.437 3,266,244 3,225,744 3,067,215 (203,222) 47% (1)% (5)% RECORDS/EVIDENCE 1,217,212 602,142 495,808 557,629 536,798 (65,345) 44% 12% (4)% ANTI-CRIME 846,734 478,649 476,971 364,146 399,107 (79,542) 47% (24)% 10% PROFESSIONAL STANDARDS 2,021,287 1,022,515 779,185 888,884 774,121 (248,394) 38% 14% (13)% TRAINING 287,102 164,019 164,316 155,211 164,318 299 57% (6)% 6% TRAFFIC 591,180 365,956 285,285 354,949 273,389 (92,567) 46% 24% (23)% FACILITIES 120,000 53,542 - - 55,300 1,758 46% - PRISONER CARE & CUSTODY 1,509,914 757.331 628,445 676,234 739,058 (18,273) 49% 8% 9% ANIMAL SERVICES 118,852 59,582 36,875 - 59,582 50% - - COMMUNICATION DISPATCH 1,127,358 563,679 448,952 507,503 548,465 (15,214) 49% 13% 8% ISPECIAL SERVICES UNIT - 6,619 - - I Total Expenses 18,288,092 9,420,630 8,604,677 9,1011,296 8,79%24-1f_(621,384_) 48% 6% Percent of year completed 5000% 41 YTD, AS OF JUNE 30, 2017 8/1412017 9:28 a M-, Percent of year completed 50o0% YTD AS OF JUNE 30, 2017 8/14/2017 9:28 BUDGET BUDGET ACTUAL ACTUAL COMPARISON OF RESULTS COMPARISON OF RESULTS ACTUAL ACTUAL SUMMARY BY EXPENDITURE TYPE SUMMARY BY EXPENDITURE 2017 TYPE 2017 OVERI(LINDER) x[Emyrr) % CHANGE OVER/UNDER) ALLOCATED 2017 ANNUAL % CHANGE 2015 2016 2017 ANNUAL ALLOCATED 2015 2016 2017 8DGT % SPEND 201612016 201612017 11 Salaries 929,989 460,853 457,824 448,316 559,370 98,517 60% (2)% 25% 13 Overtime 2,923 - 1,849 - - - - 54,002 58,620 21 FICA 62,064 34,088 34,268 32,488 40,922 6,834 66% (5)% 26% 22 Pension-LEOFF 46,693 21,816 21,700 19,260 21,537 (279) 46% (11)% 12% 23 Pension-PERS/PEERS 8,855 4,427 3,446 4,035 8,155 3,728 92% 17% 102% 24 Industrial Insurance 18,294 8,365 5,759 5,966 5,570 (2,795) 30% 4% (7)% 25 Medical & Dental 155,097 73,070 65,359 60,545 77,851 4,781 50% (7)% 29% Total Salaries & Benefits 1,223�915 -on, 19 590,206 575,909 713,406 TfO',AFr- 58% (3)% 250/6 31 Supplies 24,000 15,081 12.457 13,462 12,543 (2,538) 52% 8% (7)% 41 Professional Services 15,000 7,248 3,734 5,267 7,496 248 50% 41% 42% 42 Communication 121,000 60,603 12,350 19,300 8,043 (52,560) 7% 56% (58)% 43 Travel 10,000 5,060 3,675 2,769 2,483 (2,577) 25% (25)% (10)% 44 Advertising 1,100 - - - - 9,000 - - 5,781 45 Rentals and Leases 61,478 48,863 40,361 44,146 29,304 (19,559) 48% 9% (34)% 46 Insurance 230,223 230,223 240,000 240,000 230,223 32,7!9 100% 0% (4)% 48 Repairs and Maintenance 86,518 34.059 36,823 33,958 22.368 (11,691) 26% (8)% (34)% 49 Miscellaneous 5,500 2,324 3,084 2,081 2,665 341 48% (33)% 28% 51 Inter -Governmental 15,900 5,916 10,084 - 5,916 37% - 64 Machinery & Equipment - - 305,016 - Total Operating Expenses 719 409,377 362,567 665,998 321,042 (88,335) 56% 84% (52)% 1 Total Expenses 11,794,634 1,011,9961 962,773 1,236,607 1,034,447 22,461 58% 30% (16)%j a M-, Percent of year completed 50o0% YTD AS OF JUNE 30, 2017 8/14/2017 9:28 Percent of year completed 50.00% 42 BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY EXPENDITURE TYPE 2017 OVERI(LINDER) x[Emyrr) % CHANGE 2017 ANNUAL ALLOCATED 2015 2016 2017 8DGT % SPEND 201512016 201612017 11 Salaries 1,319.637 647,038 635,521 688,277 727,939 80,901 550A 8% 6% 13 Overtime 173,542 67.564 77,839 83,206 82,547 14,982 48% 7% (1)% 21 FICA 113,950 55,121 54,002 58,620 62,509 7,389 55% 9% 7% 22 Pension-LEOFF 72.920 34,610 33,778 36,724 37,742 3,132 52% 9% 3% 23 Pension-PERSIPSERS 15.918 7,945 5,908 7280 7,295 (650) 46% 23% 0% 24 Industrial Insurance 41.629 19.325 13,473 16,831 15,247 (4,077) 37% 25% (9)% 25 Medical & Dental 264.160 137,678 116,551 130,166 129,414 g,2n64) 49% 12% (1)% Total Salaries & Benefits 2,001,756 969,281 937,070 1,021,106 11,062,693 63% 9% 4% 31 Supplies 12,000 12,000 7,958 4,829 17,647 5,647 147% (39)% 265% 41 Professional Services 4,000 4,000 101 2,081 6,795 2,795 170% 1961% 227% 42 Communication - 984 333 1,700 1,700 - (66)% 411% 43 Travel 5.000 3,472 4,177 4,410 790 (2,682) 16% 6% (82)% 45 Rentals and Leases 112,302 74,989 116,280 87,805 56,906 (18,083) 51% (24)% (35)% 47 Public Utilities - - 640 585 714 714 (9)% 22% 48 Repairs and Maintenance 9,000 3,776 2,573 5,781 (3,776) - 125% - 49 Miscellaneous 3,500 3,265 40 840 201 (3,064 6% 2000% (76)% ITotal Operating Expenses 32,7!9 109,994 84,753 (15,74115) 68% (20)% (21)% ITotal Expenses 2,147,558 1,070,7821 1,069,824 1,127,770 1,147,446 76,664 530% Percent of year completed 50.00% 42 W. -M. YTD, AS OF JUNE 30, 2017 8114/2017 9:28 Percent of year completed 5000% YTD AS OF JUNE 30, 2017 8/1412017 9:28 BUDGET BUDGET ACTUAL ACTUAL COMPARISON OF RESULTS COMPARISON OF RESULTS ACTUAL SUMMARY BY EXPENDITURE TYPE TYPE 2017 OVERJ(UNDER -ATMI�An� OVER/(UNDER) XE05eXTrl5 % CHANGE % CHANGE 2017 2017 ANNUAL ALLOCATED 2016 2046 2017 BOOT % SPEND 201512016 20I5/2017 11 Salaries 3,599,974 1,792,944 1,819,467 1,721,533 1,702,455 (90,469) 47% (5)% (1)% 13 Overtime 553,184 241.903 246,300 178,762 256,734 14,831 46% (27)% 44% 15 Holiday Pay 201,063 75,297 - 77,875 74,220 (1,078) 37% 28,352 (5)% 21 FICA 325,928 158,686 157,403 150,997 155,673 (3,013) 48% (4)% 3% 22 Pension-LEOFF 224,945 108,404 104,661 100.885 104,403 (4,001) 46% (4)% 3% 23 Pension-PERSIPSERS 6,110 3,020 2,488 2,669 2,819 (200) 46% 7% 6% 24 Industrial Insurance 131,570 61.854 46,599 50,375 45,589 (16,265) 35% 8% (10)% 25 Medical & Dental 843,096 427,421 448,025 466.436 416,580 (10,841) 49% 4% (11)% Total Salaries & Benefits 5,883,870 2,869,3 2,824,943 2,749,531 2,758,473 1 11,057) 47% (3)% 0% 31 Supplies 59,450 25,752 27,110 45,605 55,101 29,349 93% 68% 21% 35 Small Tools 600 600 7,800 358 245 (355) 41% (95)% (32)% 41 Professional Services 8,000 1,824 1,278 1,133 2,595 772 32% (11)% 129% 42 Communication 560 - 22,734 26,087 5,279 5,279 15% (80)% 43 Travel 500 396 91 276 170 (226) 34% 204% (39)% 45 Rentals and Leases 482,337 328,053 329,639 374,454 244,569 (83,484) 51% 14% (35)% 48 Repairs and Maintenance 65,404 42,411 44,294 25.445 26 (42,384) 0% (43)% (100)% 49 Miscellaneous 4,100 1.872 8,355 2,855 757 (1,115) 18% 66)% (73)% Total Operating Expenses 620,391 400,907 UT-,ZT- 476,213 308,742 (92,166) 50% 8% (35)% Total Expenses 6,506,261 3,270,437 3,266,244 3,226,744 3,067,2161 (203,222) 47% (1)% (6)% Percent of year completed 5000% YTD AS OF JUNE 30, 2017 8/1412017 9:28 Percent of year completed 5000% FIN BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY EXPENDITURE TYPE OVERJ(UNDER -ATMI�An� % CHANGE 2017 2017 ANNUAL ALLOCATED 2015 2016 2017 BOOT % SPEND 201512016 201612017 11 Salaries 785,175 397,300 309,616 359.397 356,748 (40,552) 45% 16% (1)% 13 Overtime 32,248 11,959 41,503 16,764 19,223 7,264 60% (60)% 15% 21 FICA 60,929 30,260 26,480 28,352 28,428 (1,832) 47% 7% 0% 23 Pens ion -PE R SIPSERS 97,109 48,073 30,403 41,574 41,526 (6,547) 43% 37% (0)% 24 Industrial Insurance 4,975 2,352 1,304 1,603 1,538 (814) 31% 23% (4)% 25 Medical & Dental 167,376 85,956 64,094 74,694 73,145 (12,812) 44% 17% (2)% 26 Unemployment -- 143 9,434 68 68 - 6493% (99)% Total Salaries & Benefits 11,14f,tsiz Of 0,099 473,644 531,918 520,676 (65,224) 45% 12% (2)% 31 Supplies 29,400 13,337 13,713 14.729 7,756 (5,581) 26% 7% (47)% 35 Small Tools 15,000 2,941 - - 2,941 20% - 41 Professional Services 9,000 1.193 2,898 826 156 (1,037) 2% (71)% (81)% 42 Communication - 2,971 472 2,882 2,882 - (84)% 511% 43 Travel - 560 560 - - 45 Rentals and Leases - 1,902 2,973 1,049 1,049 - 56% (65)% 48 Repairs and Maintenance 113,500 7,130 438 6.362 682 (6,448) 5% 1353% (89)% 49 Miscellaneous 2,500 1,642 342 449 96 1,545 4% 31% (78)% ITotal Operating Expenses 69,400 26,2 22,265 237f- 16,122 (IU,121) 23% 16% (38)% ITotal Expenses 1,217,212 602,1421 496,808 567,629 536,798 (66,345) 44% 12% (4)% Percent of year completed 5000% FIN POLICE ANTI-CRIME YTD AS OF JUNE 30, 2017 POLICE PROFESSIONAL STANDARDS Percent of year completed 50.00%. YTD AS OF JUNE 30, 2017 8114/2017 9:28 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL TYPE 2017 OVERJ(UNDER) AELMAT115 % CHANGE 2017 ANNUAL ALLOCATED 2015 2016 2017 BDOT % SPEND 201512016 201612017 11 Salaries 495,212 267,859 262,841 193,824 221,348 (46,511) 45% (26)% 140% 13 Overtime 58,459 29,203 53,224 25,052 51,606 22,403 88% (53)% 106% 21 FICA 42,311 22,664 24,133 16,721 20,859 (1.804) 49% (31)% 25% 22 Pension-LEOFF 29,563 15,848 16,465 11,395 14,223 (1,624) 48% (31)% 25% 24 Industrial Insurance 16,666 8,547 6,594 5,074 5,722 (2,825) 34% (23)% 13% 25 Medical & Dental 105,001 56,121 52,712 41,763 45,736 10,384) 44% (21)% 10% Total Salaries & Benefits 747,2`12 405,241 415,969 293,929 359,494 (40,745) 48% (29)% 22% 31 Supplies 2,000 1,602 510 1,745 567 (1,035) 28% 242% (68)% 42 Communication 1,987,`135 - 141 1,348 2,890 2,890 - 853% 114% 43 Travel - - - - 120 120 117% - - 45 Rentals and Leases 86,522 75,149 58,273 65,123 35,179 (39.970) 41% 12% (46)% 48 Repairs and Maintenance 1,000 - 64 - (35) - - - (102)% 49 Miscellaneous 10,000 1,658 2,013 2,100 857 (801) 9% 4% (59)% ITotal Operating Expenses 99,522 73,409 61,002 75,319 39,613 (38,795) 40% 16% (44)% 1 - 519 512 123 123 - (1)% (76)% ITotal Expenses 846,734 478,649 476,971 364,146 399,107 (79,642) 47% (24)% 10% POLICE PROFESSIONAL STANDARDS Percent of year completed 50.00%. YTD AS OF JUNE 30, 2017 8114/2017 9:28 Percent of year completed 50.00% BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL TYPE OVER/(UNDER) % CHANGE 2017 xrC6rATIff- 2017 ANNUAL ALLOCATED 2016 2016 2017 BDGT % SPEND 201512016 2016120117 11 Salaries 1,396,260 678,366 465,487 542,417 506,481 (171,886) 36% 17% (7)% 13 Overtime 45,303 45,303 68,756 65,197 50,367 5,064 111% (5)% (23)% 21 FICA 110,001 53,402 40,707 46,381 42,503 (10,899) 39% 14% (8)% 22 Pension-LEOFF 72,707 34,671 23,795 29.122 26.756 (7,915) 37% 22% (8)% 23 Pension-PERS/PSERS 10,201 5,382 7,029 5,352 4,741 (641) 46% (24)% (11)% 24 Industrial Insurance 44,361 20,451 9.806 13.448 12,144 (8,306) 27% 37% (10)% 25 Medical & Dental 308,300 155,436 90,222 117,238 109,283 (46,153) 35% 30% (7)% Total Salaries & Benefits 1,987,`135 993,Dfl 705,303 819,159 752,275 (2WF737T--38% 16% (8)% 31 Supplies 8,300 8,300 5,397 8,552 9,689 1,389 117% 58% 13% 42 Communication - 2,202 1,770 1,519 1,519 - (20)% (14)% 43 Travel - 1,132 1,659 (35) (35) - 47% (102)% 44 Advertising 400 400 - - 453 53 113% - 45 Rentals and Leases 19,854 19,854 62,277 56,787 9,927 (9,927) 50% (9)% (83)% 47 Public Utilities - 519 512 123 123 - (1)% (76)% 48 Repairs and Maintenance 1,000 820 1,806 449 42 (778) 4% (75)% (91)% 49 Miscellaneous 4,600 130 50 - 130 - 3% ITotal Operating Expenses 34,154 29, 4 73,382 69,729 2 , 47 (7,657) 64% (5)% (69)-/, ITotal Expenses 2,021,287 1,022,515 779,186 888,884 774,121 (248,394) 38% 14% (13)% 1:1 Percent of year completed 50.00% YTD AS OF JANE 30, 2017 8114/2017 9:28 POLICE FACILITIES Percent of year completed 5000% YTD AS OF JUNE 30, 2017 611412017 9:28 SUMMARY BY EXPENDITURE BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL ACTUAL COMPARISON OF RESULTS OVER/ UNDER % CHANGE 2017 ACTUAL. 2015 2016 2017 BDGT % SPEND 201512016 2016/2017 45 Rentals and Leases 120,000 53,542 SUMMARY BY EXPENDITURE TYPE - 651 651 - 49 Miscellaneous 1,106 1,106 - OVER1(UNOER) izu,uuu 0.5,04L-55,300 % CHANGE Total Expenses 1 120,000 53,6421 55,300 1,758 46% - 2017 XMMXYED 2017 ANNUAL ALLOCATED 2016 2016 2017 BDGT % SPEND 201512016 201612017 11 Salaries 100,189 50,044 48,385 49,447 49,447 (597) 49% 2% 0% 13 Overtime 15,500 7,042 14,082 10,018 4„507 (2,535) 29% (29)010 (55)% 21 FICA 8,667 4,276 4,763 4,457 4,041 (235) 47% (6)% (9)% 22 Pension-LEOFF 6,174 3,035 3,254 3,097 2,809 (227) 45% (5)% (9)% 24 Industrial insurance 3,413 1,540 1,150 1,234 1,097 (444) 32% 7% (11)% 25 Medical & Dental 20,038 10,015 6,917 9,302 9,127 888 46% 34%10 (2)% Total Salaries & Benefits 153,981 75,953_ , 46% (1)% (8)% 31 Supplies 41,100 41,100 22,880 36,618 41,619 519 101% 60% 14% 41 Professional Services 9,000 - 6,377 - - - - - - 42 Communication - - - - 1„225 1,225 43 Travel 26,380 11,209 7,938 14,373 21,769 10,560 83% 81% 51% 45 Rentals and Leases 5,200 5,200 4,979 1,150 739 (4,461) 14% (77)010 (36)010 48 Repairs and Maintenance 2,500 2,500 276 306 - (2,500) - 11% - 49 Miscellaneous 48,941 28,057 43,316 25,210 27,939 (118) 57% (42)010 11% Total Operating Expenses 1 70% (9)% 20% Total Expenses 287,102 164,019 164,316 155,211 164,318 299 57% (6)% 6% POLICE FACILITIES Percent of year completed 5000% YTD AS OF JUNE 30, 2017 611412017 9:28 SUMMARY BY EXPENDITURE BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL TYPE OVER/ UNDER % CHANGE 2017 2017 ANNUAL ALLOCATED 2015 2016 2017 BDGT % SPEND 201512016 2016/2017 45 Rentals and Leases 120,000 53,542 53,542 - 45% - 47 Public Utilities - 651 651 - 49 Miscellaneous 1,106 1,106 - Total Operating, Expenses izu,uuu 0.5,04L-55,300 1,758 46% Total Expenses 1 120,000 53,6421 55,300 1,758 46% - Percent of year completed 50,00% 45 YTD AS OF JUNE 30, 2417 811412017 9:28 SUMMARY BY EXPENDITURE TYPE BUDGET 2017 2017 ANNUAL ALLOCATED 2015 ACTUAL 2016 2017 COMPARISON OF RESULTS ACTUAL OVER/( % CHANGE ALLOCATED 8DGT % SPEND 201612016 201612017 11 Salaries 376.855 235,118 178,785 230,625 186,125 (48,993) 49% 29% (19)% 13 Overtime 47,336 30,673 21,645 24,747 13,001 (17,672) 27% 14% (47)% 21 FICA 32,182 20,324 15,194 19,401 15,091 (5,233) 47% 28% (22)% 22 Pension-LEOFF 19,075 12,444 8,665 11,510 8,583 (3.862) 45% 33% (25)% 23 Pension-PERS/PSERS 7.858 3,846 3,553 3,924 3,921 74 50% 10% (0)% 24 Industrial Insurance 12,901 7,916 4,649 6,488 4,489 (3,427) 35% 40% (31)% 25 Medical & Dental 70,723 39,206 -T4Tng 32,179 36,437 34,763 (4,444) 49% 13% (5)% Total Salaries & Benefits 566,930 I 264,670 333,131 265,972 MY,337T-47% 26% (20)% 31 Supplies 4,600 4,057 4.038 6,693 1,568 (2.489) 3410 66% (77)% 42 Communication - - - 35 - - - 45 Rentals and Leases 9,150 4,686 13,551 13,770 4,575 (111) 50% 2% (67)% 48 Repairs and Maintenance 10,000 7,185 3,011 1,296 1,274 (5,911) 13% (57)% (2)% 49 Miscellaneous 500 500 15 24 - (500) - 57% Total Operating Experts 9 24,235 19, 25,9113 21,813 7,417 (9,()11) 31% 6% (66)% Total Expenses 691,180 366,966 285,285 354,949 273,389 (92,567) 46% 24% (23)% Percent of year completed 50.00% M. POLICE PRISONER CARE & CUSTODY 8/14/2017 9.28 POLICE ANIMAL SERVICES Percent of year completed 50.00% YTD AS OF JUNE 30, 2017 8/14/2017 9.28 SUMMARY BY EXPENDITURE BUDGET ACTUAL COMPARISON OF RESULTS COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL TYPE TYPE ACTUAL OVER/(UNDER) % CHANGE OVERI(UNDER) % CHANGE. TYPE BDGT % SPEND 201512016 2016/2017 51 Valley Communications 1,127,358 563,679 448,952 507,503 548,465 OVERT UNDER) 2015 2016 2017 % CHANGE 51 King County Animal Control 2017 36,875 59.58250% - - Total Operating Expenses Total Operating Expenses - 50%e - 2017 ANNUAL ALLOCATED 2016 2016 2017 BDGT % SPEND 201512016 2016f2017 41 Monitoring of Prisoners 25,000 14,874 12,232 20,866 5,576 (9,297) 22% 71% (73)% 51 Score Jail 1,484,914 742,457 616,214 655,368 733,482 8,975 49%m 6% 12% Total Operating Expenses , , 49%m 8% 9% POLICE ANIMAL SERVICES Percent of year completed 50.00% YTD AS OF JUNE 30, 2017 8/14/2017 9.28 SUMMARY BY EXPENDITURE BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL TYPE ACTUAL TYPE TYPE 2017 OVER/(UNDER) % CHANGE OVERI(UNDER) % CHANGE. 2017 BDGT % SPEND 201512016 2016/2017 51 Valley Communications 1,127,358 563,679 448,952 507,503 548,465 2017 ANNUAL ALLOCATED 2015 2016 2017 BDGT % SPEND 2016/2016 201612017 51 King County Animal Control 118,852 59,582 36,875 59.58250% - - Total Operating Expenses Total Operating Expenses - 50%e - Percent of year completed POLICE COMMUNICATION, DISPATCH 50.00% YTD AS OF JUNE 30, 2017 8/14/2017 9:28 SUMMARY BY EXPENDITURE BUDGET ACTUAL COMPARISON OF RESULTS COMPARISON OF RESULTS ACTUAL TYPE OVERI(UNDER) % CHANGE TYPE 2017 OVERI(UNDER) % CHANGE. 2017 ANNUAL ALLOCATED 2016 2016 2017 BDGT % SPEND 201512016 2016/2017 51 Valley Communications 1,127,358 563,679 448,952 507,503 548,465 (15,214) 49% 13% 8% Total Operating Expenses 1,127,358 563,679 449,932 357,50349% 13% 8%r Percent of year completed POLICE SPECIAL SERVICES UNIT 50o0% YTD AS OF JUNE 30, 2017 8/14/2017 9:28 rerun€ ai Yea€ wrnP€eeea ay.vv-ro 47 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL TYPE OVERI(UNDER) % CHANGE. 2017 ALLOCATED 2017 ANNUAL ALLOCATED 2016 2016 2017 BDGT % SPEND 201512016 201612017 64 Machinea & Equipment 6,619 - - Total Operating Expenses rerun€ ai Yea€ wrnP€eeea ay.vv-ro 47 FIRE CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF JUNE 30, 2017 8/14/2017 9:28 FIRE DIVISION SUMMARY Percent of year completed 50.00% YTD AS OF JUNE 30, 2017 811 41201 7 9:28 BUDGET BUDGET ACTUAL ACTUAL COMPARISON OF RESULTS SUMMARY BY ACTUAL SUMMARY BY DIVISION ACTUAL EXPENDITURE TYPE % CHANGE OVERI(UNDER) %CHANGE ALLOCATED 2017 2017 ANNUAL ALLOCATED 2016 2016 2017 BDGT % SPEND 2017 ANNUAL ALLOCATED 2015 2016 2017 BDGT % SPEND 201612016 201612017 11 Salaries 6,888,744 3,384,881 3,416,826 3,467,487 3,583,376 198,495 52% 1% 3% 12 Extra Labor - - 340 8,416 1,852 1,852 - 2375% (78)% 13 Overtime 650,648 291,769 330,463 222,969 288,604 (3,165) 44% (33)% 29% 15 Holiday Pay 324,520 2,076 4,767 1,465 - (2,076) - (69)% - 21 FICA 125,292 58,865 58,134 59,020 65,717 6,851 52% 2% 11% 22 Pension-LEOFF 2 377,176 173,606 178,539 180,824 188,369 14,763 50% 1% 4% 23 Pension-PERS/PSERS 44,621 22,395 16,691 20,806 21,025 (1,370) 47% 25% 1% 24 Industrial Insurance 368,655 170,495 115,972 132,064 135,153 (35,341) 37% 14%© 2% 25 Medical & Dental 1,454,547 727,965 784,487 810,478 754,635 26,670 52% 3% (7)% Total Salaries & Benefits 10,2341203 4,832,060 4,906,219 4,903,529 6,038,731 206,681 49% (0)% 3% 31 Supplies 234,477 120,947 148,097 122,307 134,808 13,861 57% (17)% 10% 35 Small Tools 37,268 4,228 156,408 - 4,228 - 11% - - 41 Professional Services 81,000 54,373 22,354 26,287 10,414 (43,960) 13% 18% (60)% 42 Communication 32,170 16,077 27,767 19,395 6,179 (9,897) 19% (30)% (68)% 43 Travel 7,000 4,059 8,866 4,415 9,938 5,879 142% (50)% 125% 45 Rentals and Leases 587,241 420,963 269,813 267,784 294,999 (125,964) 50% (1)% 10% 46 Insurance 173,286 173,286 90,000 90.000 173,286 - 100% 0% 93% 47 Public Utilities 73,360 33,487 33,643 34,658 42,898 9,410 58% 3% 24% 48 Repairs and Maintenance 41,921 28,509 23,159 32,164 31,091 2,582 74% 39% (3)% 49 Miscellaneous 148,874 74,164 42,796 41,275 86,183 12,019 58% (4)% 109% 51 Inter -Governmental 211.768 105,884 77,326 95,495 100,010 (5,875) 47% 23% 5% 64 Machinery & Equipment - - - 13,934_L 13,934 - - - Total Oeerating Expenses 1,628,365 11,035 976 900,228 733,779 907,966 (128,010) 66% (18)% 240/6 Total Expenses 11 862 668 6,868,0261 5,806,"7 5,637,308 6,946,6961 78,670 50% 131% 50/0 FIRE DIVISION SUMMARY Percent of year completed 50.00% YTD AS OF JUNE 30, 2017 811 41201 7 9:28 Percent of year completed 50,00% BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY DIVISION OVER/(UNDER) % CHANGE 2017 ALLOCATED 2017 ANNUAL ALLOCATED 2016 2016 2017 BDGT % SPEND 201612016 201612017 ADMINISTRATION 867,812 527,711 422,155 428,897 498,069 (29,643) 57% 2% 16% SUPPRESSION 8,944,102 4,350,068 4,376,662 4,285,947 4,407,559 57,491 49% (2)% 3% PREVENTION 833,040 396,562 389,195 393,125 415,589 19,027 50% 1% 6% TRAINING 448,048 233,647 191,972 189,421 261,857 28,210 58% (1)% 38% EMERGENCY PREPAREDNESS 351,305 158,215 283,039 162,611 175,874 17,659 50% (43)% 8% FIRE FACILITIES 110,860 48,308 41,125 40,705 53,195 4,887 48% (1)% 31% HAZARDOUS MATERIALS UNIT 39,883 35,139 9,580 26,311 8,942 (26,198) 22% 175% (66)% RESCUE TEAM 13,250 157 120 - 157 - 1% - - RESCUE AND EMERGENCY AID 42,500 12,334 15.274 14,797 25,447 13,113 60% (3)% 72% COMMUNICATION. DISPATCH 211,768 105,884 77,326 95,495 100,010 (5,875) 47% 23% 5% Total Expenses 11,862,56 8 5,868,026 6,806,447 5,637,308 6,946,6961 78,670 50% (3)% 60/0 Percent of year completed 50,00% YTD AS OF JUNE 30, 2017 8114/2017 9:28 ww= " M.- Ma". Percent of year completed 50,00% YTD AS OF JUNE 30, 2017 8/1412017 9:28 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY ACTUAL ACTUAL SUMMARY BY EXPENDITURE TYPE OVER/(UNDER) OVERJ(UNDER) % CHANGE % CHANGE EXPENDITURE TYPE 2017 ALLOCATED 2017 ANNUAL ALLOCATED 2015 20116 2017 BOOT % SPEND 201612016 201612017 11 Salaries 442,193 221,022 215,342 221,545 209,703 (11 ,318) 47% 3% (5)0 12 Extra Labor - - - 4,473 - - - - - 13 Overtime 464 251,981 25 - - (5,801) 44% - - 21 FICA 14,064 6,103 6,896 7,253 11,042 4.939 79% 5% 52% 22 Pension-LEOFF 15,763 1,561 7,738 8,022 7,381 5,820 47% 4% (8)% 23 Pension-PERSIPSERS 15,956 8,040 5,917 7,438 7,358 (682) 46% 26% (1)% 24 Industrial Insurance 9,186 4,414 3,136 3,568 3,579 (836) 39% 14% 0% 25 Medical & Dental 76,702 38.877 36,781 34,910 40,177 1,300 52% (5)% 15% Total Salaries & Benefits 974,328 280,018 275,836 237,209 279,240 (777) 49% 4% (3)% 31 Supplies 10,877 3,876 18,138 3,887 3,708 (169) 34% (79)% (5)% 41 Professional Services 25,000 25,000 2,660 2,137 - (25,000) - (20)616 - 42 Communication 23,170 11,540 12,479 13,157 2.467 (9,073) 11% 5% (81)% 43 Travel 2,250 559 15 - 559 11 25% - - 45 Rentals and Leases 25,897 20,573 10,658 10,558 12,414 (8,160) 48% (1)% 18% 46 Insurance 173,286 173,286 90,000 90,000 173,286 - 100% 0% 93% 48 Repairs and Maintenance 20,421 8.509 9,760 8,478 8,496 (13) 42% (13)% 0% 49 Miscellaneous 12,583 4,350 2,609 1,892 3,966 (385) 32% (27)616 110% 64 Machinery & Equipment - - 345,391 11,578 13,934 13,934 - 10% 20% ITotal Operating Expenses 293,494 247,694 1146,319 14-1,000 410,040 0,000) 75% (3)% 54% 1 ITotal Expenses 867,812 627,711 422,166 428,897 498,0691 1 (29,643) 57% 2% 16% ww= " M.- Ma". Percent of year completed 50,00% YTD AS OF JUNE 30, 2017 8/1412017 9:28 Percent of year completed 50.00% We BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY OVER/(UNDER) % CHANGE EXPENDITURE TYPE 2017 ALLOCATED 2017 ANNUAL ALLOCATED 2015 2016 2017 BDGT % SPEND 201512016 2011612017 11 Salaries 5.434,650 2,674,811 2,709,496 2,748,755 2,824,876 150,064 52% 1 % 3% 13 Overtime 560,822 251,981 288,965 184,479 246.180 (5,801) 44% (36)010 33% 15 Holiday Pay 324,520 2,076 4,767 1,465 - (2,076) - (69)610 - 21 FICA 84,525 39,679 38,152 38,333 40,212 533 48% 0% 5% 22 Pension-LEOFF 318,206 151,356 150,288 151,965 159,964 8,608 50% 1% 5% 24 Industrial Insurance 328,667 152,373 10Z831 117,003 119.531 (3Z842) 36% 14% 2% 25 Medical & Dental 1,210,86il 606,117 673,452 698,557 637,886 -0 31,769 53% 4% (9)% Total Salaries & Benefits 8,262,2 3,967t951 3,940,337 4, 28,649 1130,297 49% (1)% 2010 31 Supplies 129,100 85,137 103,812 80,831 90.953 5,816 70% (22)010 13% 35 Small Tools 12,000 4,228 30,924 4,228 35% - 41 Professional Services 26,500 4,901 16,639 4,661 7,269 2,368 27% (72)% 56% 42 Communication - - 38 10 11 11 - (73)010 5% 43 Travel - 6,202 - - - - 45 Rentals and Leases 471,460 348,472 227,311 224,178 235,880 (112,592) 50% (1)% 5% 48 Repairs and Maintenance 20,000 20,000 12,400 23,330 22,265 2,265 111% 88% (5)% 49 Miscellaneous 22,791 8,938 11,385 12,380 18,305 9,367 80% 9% 48% ITotal Operating Expenses, 6 61 408,711 345,391 378, - 910 (qT799F--sr-a/. (16)% 10% I ITotal Expenses I 1 8,944,1102 4,350,0681 I 4,376,662 4,285,947 4,407,669 57,491 49% (2)% 3% Percent of year completed 50.00% We FIRE PREVENTION/INVESTIGATION YTD AS OF JUNE 30, 2017 8114/2017 9:28 Percent of year completed 50,00% YTD AS OF JUNE 30, 2017 8114/20117 9:28 BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY EXPENDITURE TYPE OVFRI(UNDER) % CHANGE EXPENDITURE TYPE 2017 ALLOCATED 2017 ANNUAL ALLOCATED 20116 2016 2017 BDGT % SPEND 2016/2016 201612017 11 Salaries 558.405 272.018 275,453 273,509 276,404 4,386 49% (1)% 1% 13 Overtime 61.143 23,128 27,992 23.693 33,146 10,019 54% (15)% 40% 21 FICA 18,205 8,898 9,210 9,203 9,446 549 52% (0)% 3% 22 Pension-LEOFF 23.426 10,919 10,593 10,554 10.811 (107) 46% (0)% 2% 23 Pension-PERS/PSERS 18,383 9,194 7,197 8,857 9,002 (192) 49% 23% 2% 24 Industrial Insurance 17,123 7,353 5,391 5,855 6,558 (795) 38% 9% 12% 25 Medical & Dental 87,040 42,223 36,870 38,828 43,176 954 500 5% 11% Total Salaries & Benefits 793,723 373,732 372,704 370,499 388,545 14,813 60% (1)% $0/0 31 Supplies 12,000 6,075 1,466 7.211 4,289 (1.786) 36% 392% (41)% 41 Professional Services 5,000 2.222 1,655 329 - (2.222) - (80)% - 42 Communication - - 713 1,080 63 63 - 51% (94)% 43 Travel 1,500 1.500 303 721 2,132 632 142% 138% 195% 45 Rentals and Leases 23,815 9,390 10,879 11,209 13,670 4,281 57% 3% 22% 48 Repairs and Maintenance - - 244 84 330 330 - (65)010 292% 49 Miscellaneous 7,000 3,643 1,230 1,992 6,559 2,917 94% 62% 229% Total Operating Expenses 49,315 22,8301 116396 22,929 27,044 TTf T- 66% 37% 20% 1 Total Expenses 833,040 396,6621 389,195 393,125 415,5891 19,027 60% 1% 6% Percent of year completed 50,00% YTD AS OF JUNE 30, 2017 8114/20117 9:28 Percent of year completed 50,00% WE BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY OVER/(UNDER) % CHANGE EXPENDITURE TYPE 2017 ALLOCATED 2017 ANNUAL ALLOCATED 2016 2016 2017 8DGT % SPEND 201612016 20I8/2017 11 Salaries 234,680 113,257 114,114 116,461 146.489 33,232 62% 2% 26% 13 Overtime 18,813 12,245 9,106 4,123 8,530 (3,715) 45% (55)010 107% 21 FICA 1,818 835 865 837 1,680 846 92% (3)% 101% 22 Pension-LEOFF 12,678 6,266 6,392 6,254 6,661 395 53% (2)% 7% 24 Industrial Insurance 8,884 4,158 3,055 3,477 3,822 (337) 43% 14% 10% 25 Medical & Dental 43,357 21,905 20,074 20,122 15,175 (6,731) 35% 0% 25)% Total Salaries & Benefits 320,230 158,667 153,606 151,273 182,356 23,689 57% (2)% 21% 31 Supplies 8,500 5,098 2,317 2,322 3,722 (1,376) 44% 010 60% 41 Professional Services 4,500 2,250 1,400 1,400 2.800 550 62% 0% 100% 42 Communication - - 480 480 80 80 - 0% (83)% 43 Travel 2,000 2,000 2,038 3,491 7,234 5.234 362% 71% 107% 45 Rentals and Leases 16,818 8,724 5,822 5,938 8,409 (315) 50% 2% 42% 49 Miscellaneous 96,000 56,909 26,310 24,516 57,257 348 60% (7)% 134% ITotal Operating Expenses 127,818 74,991 38,366 38"1 4,520 62% (1)% 108% Total EjT,-na, 448,048 233,6471 191,972 189,421 261,8671 28,210 58% (1)% 38% Percent of year completed 50,00% WE FIRE EMERGENCY PREPAREDNESS YTD AS OF JUNE 30, 2017 8114/2017 9:28 FIRE FACILITIES Percent of year completed 50.00° YTD AS OF JUNE 30, 2017 8/1412017 9:28 SUMMARY BY BUDGET BUDGET ACTUAL ACTUAL COMPARISON OF RESULTS COMPARISON OF RESULTS ACTUAL ACTUAL OVER1(UNDER) % CHANGE SUMMARY BY EXPENDITURE TYPE OVERI(LINDER) % CHANGE 2017 EXPENDITURE TYPE 2017 ALLOCATED ALLOCATED 2017 ANNUAL ALLOCATED 2016 2016 2017 BDGT % SPEND 2016/2016 201642017 11 Salaries 218,816 103,773 102,421 107,218 125,905 22,131 58% 5% 17% 12 Extra Labor - 1,267 340 3,943 1,852 1,852 - 1060% (53)% 13 Overtime 9,406 4,415 4,374 10,674 748 (3,667) 8% 144% (93)% 21 FICA 6,680 3,350 3,013 3,394 3,335 (15) 50% 13% (2)% 22 Pension-LEOFF 7,103 3,504 3,528 4,030 3,552 48 50% 14% (12)% 23 Pension-PERS/PEERS 10,282 5,160 3,577 4,510 4,665 (495) 45% 26% 3% 24 Industrial Insurance 4,795 2,196 1,560 2,161 1,664 (532) 35% 39% (23)% 25 Medical & Dental 36,587 18,843 17,310 18,061 18,221 50% 4% 1% Total Salaries & Benefits 293,669 141,241 136,122 133,9§T- 159,941 11(623) 'M 64% 13% 4% 31 Supplies 12,000 3,884 3,366 11,900 5,179 1,295 43% 253% (56)% 35 Small Tools 24,268 - 125,303 - - - 42 Communication - 12,790 3,562 2,461 2,461 (72)% (31)% 43 Travel - 308 202 14 14 - (34)% (93)% 45 Rentals and Leases 16,368 12,766 3,587 3,767 8,184 (4,582) 50% 5% 117% 48 Repairs and Maintenance - 756 272 - - - (64)% - 49 Miscellaneous 5,000 324 806 495 96 (228) 2% (39)% (81)% 64 Machinery & Equipment - - A(11 t578) - - - - Total Operating Expenses 57,636 16,9741 146,"T 9,925 15,933 (1,041) 28% (94)% 85%, 1 Total Expenses 361,306 168,2151 283,039 162,611 176,8741 17,669 50% (43)% 8% FIRE FACILITIES Percent of year completed 50.00° YTD AS OF JUNE 30, 2017 8/1412017 9:28 SUMMARY BY BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL OVERI(LINDER) % CHANGE EXPENDITURE TYPE 2017 ALLOCATED 2017 ANNUAL ALLOCATED 2016 2016 2017 BDGT % SPEND 201512016 201612017 31 Supplies 28,500 10,285 6,214 4,942 9,199 (1,085) 32% (20)% 86% 42 Communication 9,000 4,536 1,267 1,105 1,098 (3,439) 12% (13)% (1)% 47 Public Utilities 73,360 33,487 33,643 34,658 42,898 9,410 58% 3% 24% Total Operating Expenses 110,860 1 48,305 41,125 40,765 53,195 48% (1)% 31% Total Expenses 110,860 48,3081 41,126 40,705 53,196 4,887 48% (1)% 31% Percent at year completed 5000% 51 FIRE HAZARDOUS MATERIALS UNIT YTD AS OF JUNE 30, 2017 811412017 9:28 Percent of year completed FIRE RESCUE TEAM 50,00% YTD AS OF JUNE 30, 2017 811 41201 7 9:28 BUDGET ACTUAL ACTUAL SUMMARY BY COMPARISON OF RESULTS COMPARISON ACTUAL SUMMARY BY OVER/(UNDER 2 % CHANGE ACTUAL OVER/(UNDER) % CHANGE ACTUAL SUMMARY BY EXPENDITURE TYPE 2017 2017 2017 ANNUAL ALLOCATED 2016 2016 2017 ALLOCATED 31 Supplies 5,000 157 120 157 3% - 2017 ANNUAL ALLOCATED 2015 2016 2017 8DGT % SPEND 201612016 201612017 48 Repairs and Maintenance 31 Supplies 2,000 2016 800 5,500 - - - Total Operating Expens� - - 35 Small Tools - 13,250 1671 181 - 66% (5)0/. 57% 41 Professional Services - 41 Professional Services 20,000 20,000 344 17,760 - (20,000) 15,000 - - 45 Rentals and Leases 17,883 15,139 8,144 8,550 8,942 (6,198) 50% 5% 5% 49 Miscellaneous - - 455 - - 12,;544 - - - Total Operating Expenses 39,883 35,139 9,680 26,311 8,94 (26,198) 22% 176% (66)% I ITotal Expenses 42,500 12,3341 16,274 14,797 25,4471 13,113 60% ITotal Expenses 1 39,883 36,1391 9,680 26,311 8,942 (26,198) 22% 176% (66)% Percent of year completed FIRE RESCUE TEAM 50,00% YTD AS OF JUNE 30, 2017 811 41201 7 9:28 Percent of year completed FIRE RESCUE AND EMERGENCY AID 50.00% YTD AS OF JUNE 30, 2017 811412017 9:28 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY COMPARISON ACTUAL SUMMARY BY OVER/(UNDER 2 % CHANGE EXPENDITURE TYPE ACTUAL 2017 ALLOCATED 2017 ANNUAL ALLOCATED 2016 2016 2017 BDGT % SPEND 2015/2016 201672017 31 Supplies 5,000 157 120 157 3% - 35 Small Tools 1,000 - - - - 43 Travel 1,250 48 Repairs and Maintenance 500 ALLOCATED 2016 49 Miscellaneous 5,500 - - - Total Operating Expens� 13,290 120 157 1% Total Expenses1 13,250 1671 120 1571 1% Percent of year completed FIRE RESCUE AND EMERGENCY AID 50.00% YTD AS OF JUNE 30, 2017 811412017 9:28 Percent of year completed 50.00% 52 BUDGET ACTUAL COMPARISON OFRESULTS SUMMARY BY ACTUAL OVER/ UNDER) % CHANGE EXPENDITURE TYPE 2017 ALLOCATED 2017 ANNUAL ALLOCATED 2016 2016 2017 BDGT % SPEND 201612016 201612017 31 Supplies 26,500 6,436 11,861 11,214 17,602 11,166 66% (5)0/. 57% 41 Professional Services - - 344 344 - - - 45 Rentals and Leases 15,000 5,898 3,413 3,583 7,500 1,602 50% 5% 109% 48 Repairs and Maintenance 1,000 - - I - - - ITotal Operating Expenses 42,50U 12,;544 115,214 14,797 25,"7 13,113 60% (3)% 72% 1 ITotal Expenses 42,500 12,3341 16,274 14,797 25,4471 13,113 60% (3)% 72% Percent of year completed 50.00% 52 FIRE COMMUNICATIONS, ALARMS AND DISPATCH YTD AS OF JUNE 30, 2017 8/1412017 9:28 Percent of year completed 50.00% 53 TECHNOLOGY & INNOVATION SERVICES CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF JUNE 30, 2017 8114/2017 9:28 Percent of year completed 50,00% 54 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL TYPE 2017 OVER/UNDER) ALLOCATED % CHANGE 2017 ANNUAL ALLOCATED 2016 2016 2017 BDGT % SPEND 2016/2016 201612017 11 Salaries 869,292 495,486 259,426 370,417 341,596 (153,891) 39% 43% (8)% 12 Extra Labor 2,500 2,500 7,651 1,057 - (2,500) (86)% - 13 overtime - 9,598 12,513 41,004 41,004 - 30% 228% 21 FICA 63,632 34,870 20,710 28.725 28,858 (6,012) 45% 39% 0% 22 Pension-LEOFF 2 - 3,488 - - 23 Pension-PERS/PSERS 104,269 47,166 25.174 29,141 42,775 (4,392) 41% 16% 47% 24 industrial Insurance 3,176 1,998 1,238 1906. 1,063 (935) 33% 54% (44)% 25 Medical & Dental 194,560 104,987 55,841 70,010 69,829 (35,158) 36% 25% (0)% Total Salaries & Benefits 1,237,429 687,008 379,638 517,257 525,124 (1161,883) 42% 36% 2% 31 Supplies 6,266 6,266 4.908 2,435 22,048 15,782 352% (50)% 806% 35 Small Tools - 15,868 8,035 17,895 17.895 - (49)% 123% 41 Professional Services 304,686 7,579 23,454 3,434 44,684 37,104 15% (85)% 1201% 42 Communication 120,900 44,796 61,867 48,009 114,798 70,002 95% (22)% 139% 43 Travel 11,500 6,151 - 6,151 - 53% - - 45 Rentals and Leases 153,839 56,869 3.129 3,239 3,327 (53,543) 2% 4% 3% 48 Repairs and Maintenance 2,000 2,000 12,209 2,747 8,996 6.996 450% (78)% 227% 49 Miscellaneous 147,200 35,516 11,875 9,335 37,865 2,348 26% (21)% 306% 64 Machinery & Equipment 43,000 - 9,341 - Total OperatinS ExLenses 789,391 159,179 142,651 77,233 255,763 96,584 32% (46)% 231% Total E peinses 2,026,820 846,187 522,289 594,490 780,8871 (65,299) 39% 14% 31%1 Percent of year completed 50,00% 54 PUBLIC WORKS CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF JUNE 30, 2017 811412017 9:28 Percent of year expired 50,00 YTD AS OF JUNE 30, 2017 811412017 9:28 BUDGET BUDGET ACTUAL - ACTUAL COMPARISON OF RESULTS COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL ACTUAL SUMMARY BY DIVISION TYPE OVERI(UNDE=R) %CHANGE OVER/(UNDER) % CHANGE 2017 ALLOCATED 2017 ANNUAL ALLOCATED 2015 2016 2017 2017 ANNUAL ALLOCATED 2015 2016 2017 BDGT %a SPEND 2015/2016 2016!201 11 Salaries 1,912,661 954,216 936.610 942.309 866,537 (87,679) 45% 1% (8)% 13 Overtime 10,000 10,000 7,270 7,806 10,438 438 104% 7% 34% 21 FICA 141,515 72,619 70.960 71,550 66,001 (6,619) 4'7%u 1% (8)% 23 Pension- PERS/PSER 229 639 115,470 85,407 105,604 97,447 (18,023) 42% 24% (8)% 24 Industrial Insurance 36,725 17,557 11,505 13,223 11,798 (5,759) 32% 15% (11)% 25 Medical & Dental 377,031 187,460 159,861 171,010 174,700 (12,759) 46% 7% 2% 26 Unemployment - 10,547 - - _ 28 Uniform/Clothing- 3„200 1,230 421 586 180 (1,049) 6% 39% (69)% Total Salaries &Benefits 2,710 771 1,358 551 1,272,034 1-322 836 11,227J02 131450 45% 4%® (7)% 31 Supplies 110 950 51,525 37,667 50,078 47,254 (4,271) 43%n 33% (6)% 35 Small Tools 4,250 814 107 369 602 (212) 14% 244%6 63% 41 Professional Services 30,900 1,746 16,572 8,036 8,330 6,584 27% (52)% 4% 42 Communication 9,150 2,957 2,452 2,454 3,000 43 33% 0% 22% 43 Travel 2,000 1,513 777 308 475 (1,037) 24% (60)%q 54% 44 Advertising - 463 - - - 45 Rentals and Leases 162,978 78,341 78,719 76,317 76.803 (1,538) 47% (3)% 1% 46 Insurance 106,805 106,805 - 106,805 107,271 466 100% - 0% 47 Public Utilities 375„000 162,875 152,058 158,361 191,306 28,431 51% 4% 21% 48 Repairs and Maintenance 252.300 93.983 121,552 88,667 94,814 831 38% (27)% 7% 49 Miscellaneous 30,035 9.956 6,147 6,607 10.518 561 35% 7%n 59% 64 Machine & Equipment 7,500 - - 6,890 6,890 92% - Total Operating Ex enses 1,091,868 510 516 416,051 498,465 547264 36,749 50% 20% Total Expenses 3,802,639 1,86910671 1,688,086 1,821 101 1,774,366 94 701 47% 8% d(3) -%/. Percent of year expired 50,00 YTD AS OF JUNE 30, 2017 811412017 9:28 Percent of year expired 50.00% 55 BUDGET ACTUAL - COMPARISON OF RESULTS ACTUAL SUMMARY BY DIVISION OVERI(UNDE=R) %CHANGE 2017 ALLOCATED 2017 ANNUAL ALLOCATED 2015 2016 2017 BDGT 76 SPEND 2015/2016 20181201 ADMINISTRATION 451,700 229,057 276,383 291.681 215,728 (13,329) 48% 6%n (26)% MAINTENANCE ADMINISTRATION 393.700 194„719 182,580 187,587 189,718 (5,001) 48% 3% 1% PUBLIC WORKS DEVELOPMENT 486,910 248,045 229,060 233,015 245,496 (2.549) 50% 2%u 5% ENGINEERING PLANS AND SERVICE 643,476 302,789 255,540 247,479 208,873 (93,916) 32% (3)% (16)% FACILITY MAINTENANCE 1,819,353 894,457 744,521 861,339 907,661 13,204 50% 16% 5% Total Expenses 3,795,139 1,869,087 1,688,085 1,821,101 1,767,476 (101,591) 47% 8%® (3)% Percent of year expired 50.00% 55 YTD AS OF JUNE 30, 2017 811412017 9:28 PUBLIC WORKS Percent of year expired 50,00% YTD AS OF JUNE 30, 2017 8/1412017 9:28 SUMMARY BY EXPENDITURE BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL ACTUAL SUMMARY BY EXPENDITURE TYPE OVER/(UNDER) 2017 % CHANGE OVER/(UNDER) ALCMXY915 % CHANGE 2017 ANNUAL ALLOCATED 2015 2016 2017 8DGT % SPEND 201612016 2016/2017 11 Salaries 316,783 168,272 207,721 215,473 155,767 (12,505) 49% 4% (28)% 21 FICA 21,520 12,588 15,402 16,030 11,593 (996) 54% 4% (28)% 23 Pension-PERSIPSERS 38,030 20,961 18,857 23,842 17,249 (3,712) 45% 26% (28)% 24 Industrial Insurance 1,059 575 489 531 364 (211) 34% 9% (31)% 25 Medical & Dental 37,880 19,627 23,105 24,899 22,712 3,085 60% 8% (9)% Total Salaries & Benefits 415,272 222,024 265,574 280,775 207,686 (14,339) 50% 6% (26)% 31 Supplies 9,000 2,755 3,300 3,634 4,327 1,572 48% 10% 19% 41 Professional Services - - 3,645 4,723 - - - 30% - 42 Communication 1,500 761 864 594 40 (721) 3% (31)% (93)% 43 Travel 200 200 194 2 8 (192) 4% (99)% 312% 45 Rentals and Leases 3,428 1,479 1,447 1,447 1,454 (25) 42% 0% 0% 48 Repairs and Maintenance 1,300 499 707 450 360 (139) 28% (36)% (20)% 49 Miscellaneous 21,000 1,338 650 55 t 15 9% (92)% 3269% Total Operating Expenses 39328 1,U3z 10,809 10,905 8.042 1,0113 22% 1% (26)% Total Expenses 451,700 229,0571 276,383 291,681 215,7281 (13,329) 48% 6% (26)% PUBLIC WORKS Percent of year expired 50,00% YTD AS OF JUNE 30, 2017 8/1412017 9:28 SUMMARY BY EXPENDITURE BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL TYPE OVER/(UNDER) % CHANGE 2017 AEEMXIT15 2017 ANNUAL ALLOCATED 2015 2016 2017 BDGT % SPEND 201161'2016 20161201 11 Salaries 259,225 129,893 126,685 127,667 129,292 (601) 50% 1% 10% 21 FICA 18,422 9,549 9,510 9,454 9,624 75 52% (1)% 2% 23 Pension-PERS/PSERS 31,120 15,560 11,555 14,212 14,342 (1.218) 46% 23% 1% 24 Industrial Insurance 1,059 513 315 424 371 (141) 35% 35% (12)% 25 Medical & Dental 63,466 31,697 27,349 29,381 31,694 (3) 50% 7% 8% Total Salaries & Benefits 373,292 187,211 175,414 181,137 185,323 (1,8811) 50% 3% 2% 31 Supplies 4,250 940 2,154 488 241 (699) 6% (77)% (51)% 35 Small Tools 750 - - - - - - 41 Professional Services 500 - - - - - 42 Communication 750 402 387 389 58 (344) 8% 0% (85)% 43 Travel 300 300 21 213 412 112 137% 913% 94% 45 Rentals and Leases 11,823 4,247 3,729 3,825 3,244 (1,003) 27% 3% (15)% 49 Miscellaneous 2,035 1,618 875 1,535 440 (1,178) 22% 75% (71)% Total Operating Expenses 20,408 7,50B 7,167 6,449 4,395 (3,113) 22% (10)% (32)% Total Expenses 393,700 194,7191 182,580 187,587 189,7181 (5,001) 48% 3% 1% Percent of year expired 50o0% W% PUBLIC WORKS YTD AS OF JUNE 30, 2017 8/14/2017 918 PUBLIC WORKS ENGINEERING PLANS AND SERVICES Percent of year expired 5000% YTD AS OF JUNE 30, 2017 8114/2017 9:28 BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY EXPENDITURE TYPE 4n;g ) % CHANGE 2017 2017 XMUCXTffff- 2017 ANNUAL ALLOCATED 2017 ANNUAL ALLOCATED 2016 2016 2017 BDGT % SPEND 201602016 201612017 11 Salaries 334,218 167,252 162,458 164.164 164,218 (3,034) 49% 1% 0% 13 Overtime 9,000 9,000 5,172 1999 10,192 1,192 113% (61)% 410% 23 Pension- P E RS/PSERS 21 FICA 26,120 13,055 12,668 12,622 13,230 175 51% (0)% 5% 23 Pension-PERS/PSERS 40,123 20.053 15,395 18,546 19,462 (591) 49% 20% 5% 24 Industrial Insurance 3,793 1,748 1,529 1,448 1,544 (204) 41% (5)% 7% 25 Medical & Dental 73,406 36,688 31,657 34,057 36,672 (16) 50% 8% 8%® 28 Uniform/Clothe g 250 250 180 180 180Q 31%® 72% 0% 0% ITotal Salaries & Benefits 486,910 248,G45 229,060 233,015 245,496 (2 50% 2% 6% ITotal Expenses 486,910 248,0451 229,060 233,015 245,4961 (2,549) 50% 2y. 5%1 PUBLIC WORKS ENGINEERING PLANS AND SERVICES Percent of year expired 5000% YTD AS OF JUNE 30, 2017 8114/2017 9:28 Percent of year expired 5000% 57 BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY EXPENDITURE TYPE OVER/(UNDER) % CHANGE 2017 XMUCXTffff- 2017 ANNUAL ALLOCATED 2015 2016 2017 BDGT % SPEND 201512016 201612017 11 Salaries 419,575 206,043 172,822 171,015 132,845 (73,198) 32% (1)% (22)% 21 FICA 30,825 15,577 13,048 12,904 9,969 (5,608) 32% (1)% (23)% 23 Pension- P E RS/PSERS 50.370 24,631 15,806 18,962 14,694 (9,938) 29% 20% (23)% 24 Industrial Insurance 6,174 3,002 1,301 1,235 1,018 (1,984) 16% (5)% (18)% 25 Medical & Dental 73,401 36,169 25,517 25,556 20,125 (16,043) 27% 0% (21)% 28 UniformlClothing 950 - - - - - - Total Salaries & Benefits 581,295 285,422 223,494 229,672 178,651 (109,771) 31%® 1% (22)% 31 Supplies 7,000 1,740 1,808 1,658 2,897 1,158 41% (8)% 75% 35 Small Tools 1,000 - - - - - - 41 Professional Services 28,400 1,625 12,687 3,220 8,211 6,586 29% (75)% 155% 42 Communication 2,300 1,355 1,009 998 100 (1,255) 4% (1)% (90)% 43 Travel 1,500 1,013 561 94 55 (957) 4% (83)% (41)% 44 Advertising - 463 - - - 45 Rentals and Leases 14,981 4,634 6,152 6,408 7.491 2,856 50% 4% 17% 48 Repairs and Maintenance 1,000 1,000 463 512 4,275 3,275 427% 11% 734% 49 Miscellaneous 6,000 6,000 1 4,365 4,454 7,193 1 1,193 120% 2% 61% Total Operating Expenses 62,181 1 7,;Sts 1 27,046 1 1,tsuf 11u,zzz 1z,ts 5 49% (34)% 70% Total Expenses 643,476 302,7891 255,540 247,479 208,8731 (93,916) 32% (3)% (16)% Percent of year expired 5000% 57 PUBLIC WORKS FACILITY MAINTENANCE YTD AS OF JUNE 30, 2017 811412017 9:28 Percent of year expired 50=% Wl BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL TYPE CIVERI(LINDER) % CHANGE 2017 X11-a9mu- 2017 ANNUAL ALLOCATED 2015 2016 2017 EIDGT % SPEND 201512016 201612017 11 Salaries 582,860 282,756 266,924 263,990 284,415 1,659 49% (1)% 8% 13 Overbme 1,000 1,000 2,098 5,807 247 (753) 25% 177% (96)% 21 FICA 44,628 21,850 20,332 20,540 21,585 (265) 48% 1% 5% 23 Pension- P ERS/P SE RS 69,996 34,265 23,793 30,043 31,702 (2,563) 45% 26% 6% 24 Industrial Insurance 24,640 11,720 7,870 9,586 8,501 (3,219) 35% 22% (11)% 25 Medical & Dental 128,878 63,279 52,233 57,117 63,497 218 49% 9% 11% 26 Unemployment - - 10,547 - - - - 28 UniforrrVC[othing 2,000 980 241 406 - (980) 69% - Total Salaries & Benefits 894,002 415,848 373,492 398,036 409,946 (5,90 F-48% 7% 3% 31 Supplies 90,700 46,091 30,405 44,297 39,789 (6,302) 44% 46% (10)% 35 Small Tools 2,500 814 107 369 602 (212) 24% 244% 63% 41 Professional Services 2,000 121 240 93 119 (2) 6% (61)% 28% 42 Communication 4,600 439 191 473 2,803 2,364 61% 147% 493% 45 Rentals and Leases 132,746 67,981 67,390 64,637 64,615 (3,366) 49% (4)% (0)% 46 Insurance 106,805 106,805 - 106,805 107,271 466 100% - 0% 47 Public Utilities 375,000 162,875 152,058 158,361 191-306 28,431 51% 4% 21% 48 Repairs and Maintenance 250,000 92,484 120,381 87,705 90,179 (2,304) 36% (27)% 3% 49 Miscellaneous 1,000 1,000 257 563 1,031 31 103% 119% 83% Total Operating Expenses 965,351 473,6 371,02§ 303,21M 4W,115 1,9,106 52% 25% 7Q/.j Total Expenses 1,819,353 894,4571 744,521 861,339 907,661 13,204 50% 16% 5%1 Percent of year expired 50=% Wl PARK MAINTENANCE CITY OF TUKWILA GENERAL FUND EXPENDITURES YTID AS OF JUNE 30, 2017 8/14/2017 9:28 Percent of year expired 5000% 59 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL TYPE 2017 OVERT UNDER) ALLOCATED % CHANGE 2017 ANNUAL ALLOCATED 2015 2016 2017 BDGT % SPEND 201512016 201612017 11 Salaries 578,408 269,658 294,363 243,439 275,635 5,977 48% (17)% 177 12 Extra Labor 20,000 5,463 1,932 6,107 11,211 5,748 56% 216% 84% 13 Overtime 2,137 411 362 547 63 (349) 3% 51% (89)% 21 FICA 45,954 20,943 22,528 19,044 21,873 930 48% (15)% 15% 23 Pension-PERSIPSERS 69,438 32,159 27,054 27,141 30,708 (1,452) 44% 0% 13% 24 Industrial Insurance 23,807 9,716 8,222 7,847 8.461 (1,255) 36% (5)% 8% 25 Medical & Dental 135,009 60,740 58,726 51,432 67,080 6,339 50% (12)% 30% 28 UniformlClothing 1,680 493 160 288 126 (367) 7% 80% (56)% Total Salaries & Benefits 876,433 399,584 413,347 365,844 416,155 15,572 47% (14)% 17% 31 Supplies 53.800 53,800 20,614 38,197 63,284 9,484 118% 85% 66% 35 Small Tools 7,500 245 1,046 326 5,318 5,073 71% (69)% 1533% 41 Professional Services 61,200 13,486 14,620 24,337 32,114 18,629 52% 66% 32% 42 Communication - - - 783 176 176 - - (78)% 43 Travel 225 225 84 319 1.390 1,165 618% 279% 336% 45 Rentals and Leases 101,992 59,899 58,515 62,888 59,637 (263) 58% 7% (5)% 47 Public Utilities 290,610 96,116 77,186 82,222 97,148 1,032 33% 7% 18% 48, Repairs and Maintenance 23,000 560 3,366 1,085 3,257 2,697 14% (68)% 200% 49 Miscellaneous 4,000 4.000 7,191 2,432 6,368 2,368 159% (66)01 162% Total Operatin2 Ex2enses 542,327 228,330 182,622 212,587 268,692 40,362 50% 16% 26% Total Expenses 1,418,760 627,9141 596,969 568,432 683,848 55,934 48% (5)% 20°f0 Percent of year expired 5000% 59 STREET MAINTENANCE & OPERATIONS CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF JUNE 30, 2017 811412017 9:28 STREET MAINTENANCE & OPERATIONS *IVISIO Percent of year expired 50.00% YTD AS OF JUNE 30, 2017 8/1412017 9:28 BUDGET BUDGET ACTUAL ACTUAL COMPARISON OF RESULTS COMPARISON OF RESULTS ACTUAL SUMMARY BY DIVISION ACTUAL SUMMARY BY EXPENDITURE TYPE 20117 OVER/(UNDER) ALLOCATED % CHANGE 2017 ALLOCATED 2015 2016 ALLOCATED 8DGT % SPEND 201612016 2016/2017 ADMINISTRATION 2017 ANNUAL ALLOCATED 2015 2016 20117 BDGT 9 SPEND 201612016 201612017 11 Salaries 801,234 416,470 332,302 409,972 384,666 (31,804) 48% 23% (6) 7/a 12 Extra Labor 45,000 16,864 1,140 16,508 19,215 2,351 43% 1348% 16% 13 Overtime 11,000 4,052 2,469 3,408 9,299 5,247 85% 38% 173% 21 FICA 65,181 33,269 26,921 32,659 32,034 (1,235) 49% 21% (2)% 23 Pension-PERSIPSERS 96,207 48,209 32,009 46,281 46,141 (2,068) 48% 45% (0)% 24 Industrial Insurance 31,445 13,500 9,407 11,563 12,463 (1,037) 40% 23% 8% 25 Medical & Dental 198.694 97,178 68,082 83,435 106,713 9,534 54% 23% 28% 26 Unemployment - - 1,004 258 - - - (74)% - 28 Uniform/Clothing 2,375 845 681 715 444 (401) 19% 5% (38)% Total Salaries & Benefits 1-251 136 630,388 474,016 604,798 610,974 (19,414) 49% 28% 1% 31 Supplies 297,300 112,519 118,213 79,695 90,758 (21,760) 31% (33)% 14% 35 Small Tools 13,200 9,700 3,043 16,466 6,441 (3.259) 49% 441% (61)% 41 Professional Services 4,000 1,638 1,246 1,116 2,782 1,145 70% (10)% 149% 42 Communication 4,300 900 558 720 120 (780) 3% 29% (83)% 43 Travel 2,700 1,186 66 175 187 (999) 7% 165% 7% 44 Advertising 1,500 - - - - - - - - 45 Rentals and Leases 297,801 262,690 217,202 197,514 147,308 (115,382) 49% (9)% (25)% 46 Insurance 24,755 24.755 35,455 24,755 - 100% - (30)% 47 Public Utilities 1,152,100 549,129 434,688 542,913 568,839 19,710 49% 25% 5% 48 Repairs and Maintenance 27,100 2,480 4,711 10,715 3,808 1,328 14% 127% (64)% 49 Miscellaneous 5,200 1,864 3,023 1,192 2,681 817 52% (61)% 125% 53 Ext Taxes, Oper Assess - 29 6 6 6 (80)% (1)% Machinery & Equipment 28,500 - - - - - - [64 Total Oeeratin2 1,868,456 966,859 782,779 885,966 847,685 (119,1 4) 46% 13% (4)% Total Expenses 3,109,592 1,59792471 1,256,794 1,490 764 1,458,6591 (138,588) 47% 19% (2)%j STREET MAINTENANCE & OPERATIONS *IVISIO Percent of year expired 50.00% YTD AS OF JUNE 30, 2017 8/1412017 9:28 Percent of year expired 50,00% M-8 BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY DIVISION OVER/(UNDER) % CHANGE 20117 ALLOCATED 2017 ANNUAL ALLOCATED 2015 2016 2017 8DGT % SPEND 201612016 2016/2017 ADMINISTRATION 1,252,136 630,388 474,406 605,188 611,416 (18,972) 49% 28% 1% GENERAL SERVICES 339,956 292,699 222,852 237,144 176,693 (116,007) 52% 6% (25)% ROADWAY 810,800 412,205 324,305 393,151 387,615 (24,590) 48% 21% (1)% STRUCTURES 2,500 2,052 1,181 3,808 1,756 152% - 223% LIGHTING 296,100 131,476 93,724 142,096 164,460 32,985 56% 52% 16% TRAFFIC CONTROL 271,500 96,769 122,948 82,425 76,756 (20,013) 28% (33)% (7)% SNOW & ICE CONTROL 10,300 10,000 440 871 14,155 4,155 137% 98% 1525% STREET CLEANING 62,000 17,703 16,399 16,469 21,862 4,159 35% 0% 33% VIDEO & FIBER 33,500 2,061 1,720 3,462 - (2,061) - 101% - SIDEWALKS 1 2,300 1,893 - 8,777 1,893 1 82% - (78)%j ITotal Expenses 1 3,081,092 1,597,247 1,256,794 1,490,764 1,458,659 1 (138,588) 47% 19% (2)%j Percent of year expired 50,00% M-8 STREET MAINTENANCE & OPERATIONS ADMINISTRATION YTD AS OF JUNE 30, 2017 8/1412017 9:28 STREET MAINTENANCE & OPERATIONS GEVERAL SERVICES Percent of year expired 50.00% YTD AS OF JUNE 30, 2017 8/1412017 9:28 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL TYPE OVER/(UNDER) % CHANGE 2017 ZEEMATEM 2017 ANNUAL ALLOCATED 2015 2016 2017 BDGT % SPEND 201612016 201612017 11 Salaries 801'.234 416,470 332,302 409,972 384,666 (31,804) 48% 23% (6)% 12 Extra Labor 45,000 16,864 1,140 16,508 19,215 2,351 43% 1348% 16% 13 Overtime 11,000 4,052 2.469 3,408 9,299 5,247 85% 38% 173% 21 FICA 65,181 33,269 26,921 32,659 32,034 (1,235) 49% 21% (2)% 23 Pension-PERS/PSERS 96,207 48,209 32,009 46,281 46,141 (2,068) 48% 45% (0)% 24 Industrial Insurance 31,445 13,500 9,407 11,563 12,463 (1,037) 40% 23% 8% 25 Medical & Dental 198,694 97,178 68,082 83,435 106,713 9,534 54% 23% 28% 26 Unemployment - - 1.004 258 24,755 100% (74)% - 28 Uniform/Clothing 2,375 845 681 715 444 (401) 19% 5% (38)% Total Salaries & Benefits 1,251,139 630,388 4121,019 604,798 610,974 (19,41 52% 28% 1% 31 Supplies 1,000 - - - - - - - - 41 Professional Services - 292,6991 390 390 442 442 52% 0% 13% Total Operating Expenses 1,000 390 390 442 442 "% 0% 13% ITotal Expenses 1 1,252,136 630,3881 1 474,406 605,188 611,4191 (18,972) 49% 28% STREET MAINTENANCE & OPERATIONS GEVERAL SERVICES Percent of year expired 50.00% YTD AS OF JUNE 30, 2017 8/1412017 9:28 Percent of year expired 50,00% -a BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL TYPE OVERtUNDER %CHANGE 20117 2017 ANNUAL ALLOCATED 2015 2016 2017 SIDGT % SPEND 201612016 201612017 31 Supplies 5,000 3,043 1.848 2,754 1,671 (1,371) 33% 49% (39)0/. 35 Small Tools 3,000 613 - - - 41 Professional Services 1,100 701 99 555 198 (503) 18% 461% (64)% 42 Communication 2,500 - - - - - - - - 43 Travel 2.000 1,186 66 175 187 (999) 9% 165% 7% 44 Advertising 1.500 - - -- - 45 Rentals and Leases 294,401 261,151 217,202 197,014 147,201 (113,951) 50% (9)% (25)% 46 Insurance 24,755 24,755 35,455 24,755 100% (30)% 48 Repairs and Maintenance 500 - - - 149 Miscellaneous 5,200 1.8 3,023 1,192 2,681 817 52% (bl)-/o 125l/o Operating Expenses 339,939 1 39 222,852 237,144 176,693 (116,007) 52% 6% (25)% ITotal ITotal Expenses 339,956 292,6991 222,852 237,144 176,6931 (116,007) 52% 6% (25)% Percent of year expired 50,00% -a STREET MAINTENANCE & OPERATIONS -IOADWAY YTD AS OF JUNE 30, 2017 811412017 9.28 STREET MAINTENANCE & OPERATIONS STRUCTURES Percent of year expired 50.00% YTD AS OF JUNE 30, 2017 811412017 9:28 STREET MAINTENANCE & OPERATIONS '-IGWTING Percent of year expired 50.00% YTD AS OF JUNE 30, 2017 8114/2017 9:28 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL TYPE SUMMARY BY EXPENDITURE TYPE 2017 OVER/(UNDER) OVERI(UNDER) 710CA70- % CHANGE 2017 2017 ANNUAL ALLOCATED 2016 2016 2017 BDGT % SPEND 201612016 201612017 2017 ANNUAL ALLOCATED 31 Supplies 39.000 27,587 23,915 14,902 5,191 (22,396) 13% (38)% (65)% 35 Small Tools 4,000 4,000 174 11,515 28 (3,972) 1% 6515% (100)% 41 Professional Services 100 - - - - 162 212 - 186 43 Travel 100 (20)% 9% 43 Travel - - - - - 45 Rentals and Leases 3.400 1,539 - 500 107 (1,431) 3% - (79)% 47 Public Utilities 764,100 379,079 300,217 366,234 382,288 3,209 50% 22% 4% 48 Repairs and Maintenance 100 1 - . I Total Operating Expenses 131,476 93,724 JZ4,JUD JV,3,101 J?jf,b1* (24,000) 48% 21% (1)% Total Expenses 810,800 412,205 324,305 393,151 387,6151 (24,590) 4801 21% (1)%1 STREET MAINTENANCE & OPERATIONS STRUCTURES Percent of year expired 50.00% YTD AS OF JUNE 30, 2017 811412017 9:28 STREET MAINTENANCE & OPERATIONS '-IGWTING Percent of year expired 50.00% YTD AS OF JUNE 30, 2017 8114/2017 9:28 Percent of year expired 50.00% 62 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL TYPE OVER/(UNDER) % CHANGE 2017 XLLOCATE15 2017 ANNUAL ALLOCATED 2015 2016 2017 8DGT % SPEND 201612016 201612017 31 Supplies 25,000 2,846 747 1,402 18,156 15,310 73% 88% 1195% 35 Small Tools 500 - - 41 Professional Services 500 162 212 171 186 24 37% (20)% 9% 43 Travel 100 - - - - - - 47 Public Utilities 270,000 128,468 92,765 140,523 146,118 17,650 54% 51% 4% ITotal Operating Expenses 296,100 131,476 93,724 164,460 32,935 56% 52% ITotal Expenses 296,100 131,476 93,724 142,096 164,460 32,985 56% 52% 16% Percent of year expired 50.00% 62 STREET MAINTENANCE & OPERATIONS TRAFFIC CONTROL YTD, AS OF JUNE 30, 2017 8/14/2017 9:28 STREET MAINTENANCE & OPERATIONS SNOW & ICE CONTROL Percent of year expired 50,0010 YTD AS OF JUNE 30, 2017 8/1412017 9:28 BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL STREET CLEANING COMPARISON OF RESULTS SUMMARY BY EXPENDITURE SUMMARY BY EXPENDITURE TYPE 2017 OVER/(UNDER) Arrorx= ACTUAL % CHANGE 2017 ANNUAL ALLOCATED TYPE SDGT % SPEND 201612016 2016120117 31 Supplies 10,000 10,000 OVER/(UNDER) 4,155 % CHANGE 98% 1525% 43 Travel 2017 TYPE I . TEEOU= Total Operating Expenses 10,300 10,000 440 871 14, 4,155 2017 ANNUAL ALLOCATED 2015 2016 2017 SDGT % SPEND 20I5M16 201612017 31 Supplies 166,000 56,803 86,467 48.487 33,448 (23,355) 20o% (44)% (31)% 35 Small Tools 2,500 2.500 2,170 1,361 4,704 2,204 188% (37)% 246% 41 Professional Services 100 100 230 - 1,281 1,181 1281% - - 42 Communication 1,800 900 558 720 120 (780) 7% 29% (83)% 43 Travel 100 - - - - - 47 Public Utilities - - 47 Public Utilities 81,000 36,466 32,589 31.857 37,203 737 46% (2)% 17% 48 Repairs and Maintenance 20,000 - 935 (13)% - . I -- - - Total Operating Expenses 271,35D 96,7 (80)% (1)% �Z,420 1b,fob (ZU'U13) 28% (33)% (7)% Total Expenses 271,500 96,769 122,948 82,425 76,756 (20,013) 28% (33)% (7)% STREET MAINTENANCE & OPERATIONS SNOW & ICE CONTROL Percent of year expired 50,0010 YTD AS OF JUNE 30, 2017 8/1412017 9:28 Percent of year expired 50.00% STREET MAINTENANCE & OPERATIONS BUDGET ACTUAL COMPARISON OF RESULTS YTD AS OF JUNE 30,2017 STREET CLEANING ACTUAL SUMMARY BY EXPENDITURE TYPE 2017 OVER/(UNDER) Arrorx= % CHANGE 2017 ANNUAL ALLOCATED 2015 2016 2017 SDGT % SPEND 201612016 2016120117 31 Supplies 10,000 10,000 440 871 14,155 4,155 142% 98% 1525% 43 Travel 300 -- TYPE I . -, - Total Operating Expenses 10,300 10,000 440 871 14, 4,155 137% 98% 1625% 2017 XELMITE15 Total Expenses 10,300 10,000 440 871 14,1551 4,165 137% 98% 1526% Percent of year expired 50.00% STREET MAINTENANCE & OPERATIONS YTD AS OF JUNE 30,2017 STREET CLEANING 8114/2017 9:28 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL TYPE OVER/(UNDER) % CHANGE 2017 XELMITE15 2017 ANNUAL ALLOCATED 2016 2016 2017 BDGT % SPEND 2015/2016 2016t2017 31 Supplies 18,000 9,732 4,632 10,020 16,242 6,510 90% 116% 62% 35 Small Tools 1,200 1,200 86 207 1,709 509 142% 141% 727% 41 Professional Services 2,200 675 315 675 31% - - 43 Travel 100 - - - 47 Public Utilities 37,000 5,116 %117 4,299 3,231 (1,886) 9% (53)% (25)% 48 Repairs and Maintenance 3,500 980 2,221 1,937 - (980) - (13)% - 53 Ext Taxes, Assessments - 29 6 6 6 - (80)% (1)% Total Operating Expenses b2,000 17,703 16,399 16,469 21,962 4,159 36% 0% 331 Total Expenses 62,000 17,703 16,399 16,469 21,862 4,159 35% 0% 33% Percent of year expired 50.00% �7 STREET MAINTENANCE & OPERATIONS VIDEO & FIBER YTD AS OF JUNE 30, 2017 811412017 9:28 STREET MAINTENANCE & OPERATIONS SIDEWALKS Percent of year expired 50,00% YTD AS OF JUNE 30, 2017 8/1412017 9:28 BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY EXPENDITURE ACTUAL SUMMARY BY EXPENDITURE TYPE 2011 2017 OVERI(UNDER) % CHANGE Arr5urrEff- 2017 ANNUAL ALLOCATED 2016 2016 2017 SDGT % SPEND 201612016 201612017 31 Supplies 30,000 61 164 79 (61) (52)% - 35 Small Tools 2,000 2,000 3,384 (2,000) 48 Repairs and Maintenance 1,500 - 1,556 - - Total Operating Expenses 33,500 2,061 101% Total Expenses 33,500 2,061 1,720 3,462 (2,061) 101% STREET MAINTENANCE & OPERATIONS SIDEWALKS Percent of year expired 50,00% YTD AS OF JUNE 30, 2017 8/1412017 9:28 Percent of year expired 50-00% Z, BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL SUMMARY BY EXPENDITURE TYPE OVERI(LINDER) % CHANGE 2017 XEE6UATff- 2017 ANNUAL ALLOCATED 2015 2016 2017 8DGT % SPEND 201512016 201612017 31 Supplies 2,300 1,893 - 1,893 82% 48 Re airs and Maintenance - - 8,777 - - Total Operating Expenses Z"5uu I'atoi 8,777 1,893 82% (78)%j 1Total Expenses 2,300 1,8931 8,777 1,8931 82% (78)% Percent of year expired 50-00% Z, City of Tukwila Hotel/Motel Tax Fund 101 - Revenue and Expenditures As of June 30 2017 % of year expired 50-00% Expenditures 31 Office & Operating Supplies 5,000 2,500 4vit (2,500) - 41 Professional Services Annual Prorated Actual (143,500) % of Annual Transfers Out Budget Budget Year -To -Date Variance Budget Revenue 20,000 10,000 4,554 (5,446) 22,77% General Revenue 405,000 202,500 46,054 (156,446) 11.37% Hotel/Motel Taxes $ 733,000 $ 366,500 $ 284,165 $ (82,335) 38.77% Total General Revenue 733,000 366,500 284,165 (82,335) 38.77% Miscellaneous Revenue 295,300 147,650 220,821 73,171 74-78% Investment Earnings 3,000 1,500 561 (939) 18.69% Total Revenue 736,000 368,000 284,726 (83,274) 38.69% Expenditures 31 Office & Operating Supplies 5,000 2,500 - (2,500) - 41 Professional Services 370,000 185,000 41,500 (143,500) 11.22% Transfers Out 10,000 5.000 - (5,000) - 49 Miscellaneous 20,000 10,000 4,554 (5,446) 22,77% Total HotellMotel Tax Fund 405,000 202,500 46,054 (156,446) 11.37% Indirect cost allocation 35,700 17,850 17,850 50,00% Total Expenditures 440,700 220,350 63,904 (156,446) 14.60% Change in Fund Balance 295,300 147,650 220,821 73,171 74-78% Beginning Fund Balance 906,875 906,875 912,558 5,683 100.63% Ending Fund Balance $ 1,202,176 $ 1,064,626 $ 1,133,379 $ 78,854 94.28% Cash and investments $ 1,049,063 ** Variance = Actual over (under) prorated budget Fund 101 �-R City of Tukwila Street Fund 103 - Revenue and Expenditures As of June 30 2017 % of year expired 50.00% ** Variance = Actual over (under) prorated budget Fund 103 2017 Annual Perorated Actual % of Annual Budget Budget Year -To -Date Variance *` Budget Revenue Intergovernmental Revenue State Grant-Thorndyke $ 1,894,000 $ 947,000 $ 177,212 $ (769,788) 9.36% Total Intergovernmental Revenue $ 1,894,000 $ 947,000 $ 177,212 $ (769,788) 9.36%9 Miscellaneous Revenue Investment Earnings 1,500 750 1,323 573 88.19% Plan/Development Contributions 1,902,000 951,000 - (1,902,000) - Total Miscellaneous Revenue 1,903,500 951,750 1,323 (1,901,427) 0.07% Bond proceeds 5,600,000 2,800,000 - (5,600,000) - Transfers In - - - - Total Revenue 9,397,600 4,698,750 179,535 (8,271,215) 1.90% Expenditures 11 Salaries - - 56,966 56,966 - 21 FICA - 4.310 4,310 23 PERS - - 6,369 6,369 24 Industrial Insurance - - 537 537 25 Medical, Dental, Life, Optical - - 6,385 6,385 41 Professional Services 75,000 37,500 - (37,500) - 64 Capital Outlay 9,278,000 4,639,000 266,097 (4,372,903) 2.87% Total Streets Fund 9,353,000 4,676,500 340,665 (4,335,835) 3.64% Total Expend/tures 9,363,000 4,676,500 340,655 (4,335,835) 3.64% Change in Fund Balance 44,500 22,250 (162,130) (3,935,380) -364.34% Beginning Fund Balance 833,331 833,331 658,932 (174,399) 79.07% Ending Fund Balance $ 877,831 - $ 855,681 5$496,802 6 {4,109,779) 66.69°!0 Cash and investments ** Variance = Actual over (under) prorated budget Fund 103 City of Tukwila Arterial Street Fund 104 - Revenue and Expenditures As of June 30 2017 % of year expired 50.00% 2017 Annual Prorated Actual % of Annual Budget Budget Year -To -Date 'Variance Budget Revenue General Revenue Parking Taxes MVFT Cities Real Estate Excise Taxes Total General Revenue Charges for Services Park Impact Fees Traffic Impact Fees Total Charges for Services $ 200,000 $ 100,000 $ 116,058 $ 16,058 58.03% 128,000 64,000 62,997 (1,003) 49,22% 400,000 200,000 626,666 426,666 156.67% 728,000 364,000 805,721 441,721 110.68% 600,000 300,000 254,563 (345.437) 321,000 160,500 151,920 (169,080) 921,000 460,500 406,483 (514,517) Intergovernmental Revenue 2,500 2,934 434 1,037,000 Dept of Transportation -Tukwila 3186,000 1,593000 48,829 (1,544,171) Boeing Access Bridge 8,677,000 4,338,500 34,494 (4,304,006) Fed Tmst Cap Inv Gmts-Trost 2,618,000 1,309,000 - (1,309,000) VVSDOT Reg Mobility Grant-Bridg 4,289,000 2,144,500 1,649, 121 (495,379) State Grant -S 144th (TIB 43rd) 964,000 482,000 96,021 (385,979) State Grant-APVV 1,173,000 586,500 - (586,500) State Grant-Interurb Ave S Stat - - 7,775 7,775 Multimodal Transportation -City - 24.621 2,093 2,093_ Total Intergovernmental Revenue 20,907,000 10,453,500 1,838,332 (8,615, 168) Miscellaneous Revenue Investment Earnings Contributions/Donations Total Miscellaneous Revenue Transfer In Total Revenue Expenditures 11 Salaries 13 Overtime 21 FICA 23 PERS 24 Industrial Insurance 25 Medical, Dental, Life, Optical T 31 Office & Operating Supplies 41 Professional Services 43 Travel 44 Advertising 45 Operating Rentals & Leases 47 Public Utility Services 48 Repairs & Maintenance 49 Miscellaneous 64 Capital Outlay Total Arterial Streets 104 Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance Cash and investments 5,000 2,500 2,934 434 1,037,000 518,500 5,200 (513,300) 1.042,000 521,000 8,134 (512,866) 1,800.000 900,000 (900,000) 25,398,000 12,699,000 3,058,670 (10,100,830) 332,953 166.477 183.906 17,429 - - 37 37 25,232 12,616 14.000 1,384 39,971 19,986 20,537 552 5.821 2,911 2,515 (395) 32,602 16,301 24.621 8,320 - - 210 210 1,380,000 690,000 146,154 (543846) - - 115 115 691 691 446 446 1,255 1,255 5,176,000 2,588,000 67,458 (2,520,542) - - 150 150 22.145,000 11,072,500 2,267,589 (8,804,911) 29,137,579 14,568,790 2,729,685 (11,839,104) 29,137,679 14,668,790 2,729,685 (11,83 104) (1739,579) (1,869.790) 328,985 1,738,275 3,786,923 3,786,923 3,999376 212,453 47,344 1,917,134 $ 4,328,361 3�1,950,728 $ 4,266- 112 ** Variance = Actual over (under) prorated budget Fund 104 42.43% 47,33% 44-14% 1,53% 0,40% 38.45% 9-96% 8.79% 58.67% 0.50% 0.78% 12,04% 55.23% 55.49% 51.38%0 43-21% 75,52% 10,59% 1.30% 10,24% 9.37% 011744 8_80% 105.61% 9142.36% 67 City of Tukwila Contingency Fund 105 - Revenue and Expenditures As of June 30 2017 Revenue Miscellaneous Revenue Investment Earnings Total Miscellaneous Revenue Transfers In Total Revenue Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance Cash and investments Annual Prorated Budget Budget % of year expired 50.00%0 % of Annual` Ito variance "" Budget $ 20,000 $ 10,000 $ 15,781 $ 5,781 7$.90% 20,000 10,000 15,781 5,781 78.90% 5,781 10,000 15,781 20,000 78.900/9 20,000 10,000 15,781 5,781 78.90% 5,715,048 5,715,048 6,050,624 334,576 105.85%a 5,756,048 $ 5,726,048 $ 6,066,406 340,367 105.76% "' Variance = Actual over (under) prorated budget Fund 105 City of Tukwila Drug Seizure Fund 109 - Revenue and Expenditures As of June 30 2017 Revenue Miscellaneous Revenue Investment Earnings Seizure Revenue Total Miscellaneous Revenue Total Revenue Expenditures 31 Office & Operating Supplies 35 Small Tools & Minor Equipment 41 Professional Services 43 Travel 45 Operating Rentals & Leases 49 Miscellaneous 51 Intergovernmental Prof Svcs Total Drug Seizure Fund Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance Cash and investments % of year expired 50-00% Annual Prorated Actual % of Annual Budget Budget Year -To -Date Variance Budget $ - $ - $ 18 $ 18 - 60,000 30,000 31,017 1,017 51.69% 60,000 30,000 31,034 1,034 51.72% 60,000 30,000 31,034 1,034 51,7210 3,000 1,500 67,289 65,789 2242.98% - - 7,783 7,783 - 10,000 5,000 39,847 34,847 398,47% - - 4,909 4,909 - - - 750 750 - 2,000 1,000 2,617 1,617 130.85% 30,000 15,000 - (15,000) - 45,000 22,500 12-3-.195 100,695 273.770/4 45,000 22,600 123,195 100,695 27177% 15,000 7.500 (92,161) (99,661) -614.41% 461,635 461,635 553,539 91,904 119.91% 476,635 469,136 461,378 (7,757) 96.80% I * Variance = Actual over (under) prorated budget Fund 109 $ 461,907 5N City of Tukwila Land Acquisition, Rec and Park Development Fund 301 - Revenue and Expenditures As of June 30 2017 Annual Budget % of year expired Date Variance" Revenue General Revenue Excess Prop Tax Levy'DwmmhHill $ ' $ - $ 81.439 $ 31,439 - Real Estate Excise Taxes 400`000 200.000 6zO.O6O4o0.e80 156.67% Total General Revenue 400.000 200.000 058.106 *58.106 104-53% Charges for Services Intergovernmental Revenue Dmwom|mhGardens Acquisition - 18.430 13.486 - State Agencieu-DuwamiabHill Pres 131080 65,500_ ' ----10. Total Intergovernmental Revenue 131,000 65.500 �6 �- Miscellaneous Revenue Investment Earnings 1.000 oOO 789 288 78.88% Transfers In 184.000 92.000 ' (82.000) - (c) Total Revenue 93. Expenditures 11 Salaries ' - 5.280 5.286 - 12 Extra Labor - - 187 107 - 21 FICA - - *n 411 - 23 PERS - 5e1 591 - 24 Industrial Insurance ' - 110 110 ' 41 Professional Services 185.000 92.500 56,689 (35.811) 30.64% 48 Travel - - um 36 - 64 Capital Outlay 954,000477,000 84 ----1100%� 8.88% Total Park Acquisition Fund 1,139,000 56e.500 Total Expenditures ---�1,139/000- 569,500� ---�t����- _13.002� Change inFund Balance (423.000) (211.500) 524.287 735.7e7 -123,84% Beginning Fund Balance 2,713,123 2713123 3,352,113 080990 123,55% Ending Fund Balance $ 2,290,123 2,501,623 3,876,400 1,374,771 169.27% Cash and investments ����� ** Variance = Actual over (under) prorated budget Fund 301 70 City of Tukwila Facility Replacement Fund 302 - Revenue and Expenditures As of June 30 2017 % of year expired 50.00% 2017 Annual Prorated Actual % of Annual Budget Budget Year -To -Date Variance Budget Revenue Miscellaneous Revenue Investment Earnings $ 3,600 1,800 $ 1,281 $ (519) 35.59% Total Miscellaneous Revenue 3,600 1,800 1,281 (519) 35.59% Sale of Capital Assets 3,483,000 1,741 ,500 - (3,483,000) - Total Revenue 3,486,600 1,743,300 1,281 (3,483,619) 0.04% Expenditures 11 Salaries - - - 41 Professional Services 25,000 12,500 9,994 (2,506) 39.98% 47 Public Utility Services - - 5,670 5,670 - 64 Capital Outlay 35,000 17,500 - (17,500) - Total Expenditures 60,000 30,000 15,663 (14,337) 26,11% Transfer to General Fund 1,800,000 900,000 - (900,000) - Total Expenditures 1,860,000 930,000 16,663 1914,337) 0.84% Change in Fund Balance 1,626,600 813,300 (14,382) (2.569,182) -0.88% Beginning Fund Balance 370,706 370,706 295,040 (75,666) 79,59% Ending Fund dance $ 1,997,306 $ 11,184,006 $ 280,668 $ (2,644,848) 14.06% Cash and investments $ 409,708 '* Variance = Actual over (under) prorated budget Fund 302 71 City of Tukwila General Government Improvements 303 - Revenue and Expenditures As of June 30 2017 % of year expired 50.00% 2017 Annual Prorated Actual % of Annual Budget Budget Year -To -Date Variance Budget Revenue Miscellaneous Revenue Investment Earnings Total Miscellaneous Revenue Transfers In Total Revenue Expenditures 11 Salaries 13 Overtime 21 FICA 23 PERS 24 Industrial Insurance 25 Medical, Dental, Life, Optical 41 Professional Services 48 Repairs & Maintenance 64 Capital Outlay Total Gen Government Improve Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance Cash and investments $ 500 $ 250 $ 541 $ 291 10811% 500 250 541 291 108,11% 200,000 100,000 - (100,000) - 200,500 100,250 541 (99,709) 0.27% 105,085 52,543 26,004 (26,539) 24-75% - - 213 213 - 8,039 4,020 2,003 (2,016) 24-92% 12,615 6,308 2,931 (3,376) 23,23% 2,734 1,367 401 (966) 14.66% 12,321 6,161 3,923 (2.238) 31.84% 20,000 10,000 1,680 (8,320) 8-40% - - 30,041 30,041 - 130,000 65,000 27,977 (37,023) 21.52% 290,794 145,397 95,173 (50,224) 3233% 290,794 146,397 95,173 (50,224) 32.73010_ (90,294) (45,147) (94,632) (49,485) 104.80% 334,349 334.349 391,903 57-554 11711% $ 244,066 $289,202 $ 297,271 $ 8,069 121.80% ** Variance = Actual over (under) prorated budget Fund 303 72 $ 300-935 City of Tukwila Fire Impact Fees 3V4'Revenue and Expenditures As of June 30 2017 Revenue Charges for Services Fire Impact Fees Total Charges for Services Investment Earnings Total Miscellaneous Revenue Total Revenue Total Expenditures Change |nFund Be|onma Beginning Fund Balance Ending Fund Balance Cash and investments % of year expired 50,00% ** Variance = Actual over (under) prorated budget Fund 304 73 2017 Annual Prorated Actual % of Annual Budget Budget Year -To -Date Variance Budget 703.21% 32.000 16.000 225.027 209.027 7032196 100 50 569 519 868.82% 100 50 589 519 568.82% 32,100 16,060 225,696 209,6" 702.79% ~ 32100 ~ 18.050 ~ ^ 225.595 209.545 702,79% 645,631 845___��,��831 736,518 90887 114,08% ** Variance = Actual over (under) prorated budget Fund 304 73 City of Tukwila Public Safety Plan 3V5 - Revenue and Expenditures As of June 30 2017 Annual Budget % of year expired 50.00% % of Annual Variance Budget Revenue General Revenue: Mitigation Fees (Tukwila South) 500.008 250.080 ' (500,000) Miscellaneous Revenue Investment Earnings $ ' $ - $ 36.450 $ 36.450 - Bond proceeds 23343000 11,671,500 - Total Miscellaneous Revenue 23.343.000 11.671.500 36^450 (11.035'050) 0.16Y6 Total Revenue 23,843,000 11,921,600 Expenditures 41 Professional Services 2.588008 1.294.000 - (1.294.000) ' 04 Capital Outlay 11,139,000 5588500 159,949 1,44% Total Gen Government Improve 13.727.000 8'063,500 159.948 (8.783^551) 117% Transfers Out 460,000 230000 - 230000 - Total Eqmemditmwmm 14,187,000 11 Change inFund Balance 9.656.000 4.828.000 (123.*99) (5^201.498) -1.28% Beginning Fund Balance - -__ 36,513,127 36,513,127 - Ending Fund Balance Cash and investments $ 34.388.439 ** Variance = Actual over (under) prorated budget Fund 305 �� City of Tukwila City Facilities 306 - Revenue and Expenditures As of June 30 2017 Revenue Miscellaneous Revenue Bond proceeds Total Miscellaneous Revenue Total Revenue Expenditures 41 Professional Services 64 Capital Outlay Total Gen Government Improve Total Expenditures Change in Fund Balance Beginning Fund Balance % of year expired 50.00% 6,160,000 3,075,000 79,210 (2,995,790) 1.29% - - (79,210) (79,210) - Ending Fund Balance $ (791210 $ (79,210) Cash and investments $ (79,210) ** Variance = Actual over (under) prorated budget Fund 306 75 2017 Annual Prorated Actual % of Annual Budget Budget Year -To -Date Variance Budget 6,150,000 3,075,000 (3,075,000) 6,150,000 3,075,000 (3,075,000) 6,160,000 3,076,000 - (3,075,0001 150,000 75,000 - (75,000) - 6,000,000 3,000,000 79,210 (2,920,790) 1.32% 6,150,000 3,075,000 79,210 (2,995,790) 1;29% 6,160,000 3,075,000 79,210 (2,995,790) 1.29% - - (79,210) (79,210) - Ending Fund Balance $ (791210 $ (79,210) Cash and investments $ (79,210) ** Variance = Actual over (under) prorated budget Fund 306 75 City of Tukwila Water Fund 401 - Revenue and Expenditures As of June 30 2017 Revenue Charges for Services Water Sales Security Total Charges for Services Miscellaneous Revenue Investment Earnings Connection Fees Other Misc Revenue Total Miscellaneous Revenue Total Revenue Operating Expenses 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 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 Total Operating Expenses Capital Expenses 64 Capital Outlay 80 Debt Service Principal 81 Debt Service Interest Total Capital Expenses Indirect cost allocation Total Expenses Change in Fund Balance Beginning Fund Balance Ending Fund Balance Cash and investments % of year expired 50,00% ** Variance = Actual over (under) prorated budget Fund 401 W $ 5,848,537 2017 Annual Prorated Actual of Annual Budget Budget Year -To -Date Variance Budget $ 6,858,000 $ 3,429,000 $ 2,837,539 $ (591,460.76) 41.38% 1,000 500 270 (230) 27.00% 6,859,000 3,429,500 2,837,809 (591,691) 41.37% 21,000 10,500 13,945 3,445 66.40% 25,000 12,500 128,229 115,729 512-91% - - 3,854 3,854 - 46,000 23,000 146,027 123,027 317.45% 6,906,000 3,462,500 2,983,837 (46 .663) 43.21% 589,968 294,984 272,115 (22,869) 46,12% 4,000 2,000 - (2,000) - 7,000 3,500 3,781 281 54,02% 45,855 22,928 21,370 (1,558) 46,60% 70,837 35,419 30,779 (4,640) 43,45% 20,507 10,254 6,897 (3,356) 33,63% 119,295 59,648 58,647 (1.000) 49.16% 1,330 665 - (665) - 144,300 72,150 61,037 (11,113) 42.30% 2,610,000 1,305,000 1,253,151 (51,849) 4801% 11,000 5,500 827 (4,673) 7452% 9,500 4,750 696 (4,054) 7-33% 2,500 1,250 80 (1,170) 3,20% 1,500 750 654 (96) 43,57% 183,381 91,691 90,941 (750) 4959% 14,853 7,427 14,853 7,427 100.00% 24,400 12,200 9,255 (2,945) 37,93% 17,096 8,548 9,003 455 52.66% 37,000 18,500 28,523 10,023 77.09% 280,000 140,000 130,516 (9,484) 46.61%© 688,000 344,000 283,658 (60,342) 41.23% 4,882,322 2,441,161 2,276,782 (164,379) 46.63% 3,195,000 1.597,500 1,197,219 (400,281) 37.47% 132,334 66,167 80,625 14,458 60.93% 15,881 7.9411 (1,636) (9,576) -10,30% 3,343,216 1,671,608 1,276,209 (396,399) 38.17% 616,053 308,027 308,027 50.00% 8,84-1,690 4,420,795 3,861,017 (669,778) 43.67% (1,936,590) (968,295) (877,181) 91,114 45.30% 4,178,561 4,178,561 6,692,750 2,514,189 160.17% $ 2,241,971 $ 3,210,266 $ 5,816,669 $ 2,605,303 2 AO% ** Variance = Actual over (under) prorated budget Fund 401 W $ 5,848,537 City of Tukwila Sewer Fund 4n2'Revenue and Expenditures As of June xo2m7 % of year expired 50.00% Capital Expenses e* Capital Outlay Annual Prorated Actual (1,291,989) % of Annual 80 Debt Service Principal B!!!Y2!t Budget Year-To-Oate Variance Budget Revenue 36794. 18,397-1-65% Charges for Services 4,712,565 2,36\283 1.117.59/ (1.238692) 23.72% Sewer Sales$ *aoaoo 234,651 234e51 430,661��m% nm�/C*m�eoxnSmnx�'a ---��4��� --����00 ---�6��61' ----��6�- -----�55,05%- Intergovernmental Revenue ' - - ' -17.70Ya Miscellaneous Revenue __-9,009,091 9,009,091_ T826,985 {1�82,106} 86.88% Investment Earnings 25,000 12.500 zs,emy 13.109 102,44m Connection fees 125,000 62500 204933 142,433_ 1 Total Miscellaneous Revenue 150^000 75.000 230.542 155'542 15169m Total Revenue --8,674,000[ -4,337,000 --4,923,204- --686,204 ---66,76%� Operating Expenses 11 Salaries 35e.341 177.671 141'442 (oe'zzo) noonva 12 Extra Labor - - - - m Overtime ^.**z 2.221 1,280 (941) 28.81% 21 FICA 27,483 13J42 11,035 (2J07) 40.15m zm PERS *2.6e8 21,334 16,171 (5,163) 37.90% 24 Industrial Insurance 12.30* e.152 3,306 (a.a*u) zsorm an Medical, Dental, Life, Optical 71�620 35'810 37.667 1.857 52�59m 28 Uniform Clothing 570 aeo (285) 31 Offim,&Operating Supplies 21 .600 1V.800 5.808 (4.oau) zaaym 33 Metro Sewage Treatment 4.200.000 2,100,000 2.258,927 158.927 5378Y6 om Small Tools & Minor Equipment 2.500 1.250 1.353 103 5*10Y6 41 Professional Services z^Oou 1.300 2,803 1.563 11012v& 42 Communication 2.500 1.250 120 (1.130) *00% 43 Travel 2.000 1.008 1.959 nso eToam 4* Advertising 150 75 (75) ' 45 Operating 9emm|a& Leases 103,926 51.963 50,e68 (9e7) 49.04m 46 /ooumnoe kgms 2.476 *.ena 2.478 100,00m 47 Public Utility Services 38`000 19.000 18.298 (roo) 48.15m 48 Repairs &Maintenance 49'000 2*.500 11.278 (,o.uxu) 000u% *8 wincmoo^mouo 55,000 27.500 2*.619 (2.881) **.7em 53 Excise Taxes 135'UOo 87'500 68.138 noo 50.47% 54mtenunuutility tax 855,000 4z75uO54.89%T,mn�emOut ---5���09- ----���1- ----52.27%� Capital Expenses e* Capital Outlay *.353,500 2.176,750 884761 (1,291,989) 2032% 80 Debt Service Principal 322.271 161,136 233,436 72.300 72,43% 81 Debt Service Interest 36794. 18,397-1-65% Total Capital Expenses 4,712,565 2,36\283 1.117.59/ (1.238692) 23.72% Indirect cost allocation *aoaoo 234,651 234e51 - rots/ Expenses _11,168.523 _5,584,262_ 4,481,751_ _(1,102,510)_ 40.130/a Change inFund Balance (2.494.523) (1.2*7.262) 441.452 1.688.71* -17.70Ya Beginning Fund Balance __-9,009,091 9,009,091_ T826,985 {1�82,106} 86.88% Ending Fund Balance Cash and investments $ r.Oon,or1 ����� ** Variance = Actual over (under) prorated budget Fund 402 77 City of Tukwila Foster Golf Course 411- Revenue and Expenditures As of June 30 2017 % of year expired 50,00% 2017 Annual Prorated Actual % of Annual Budget Budget Year -To -Date, Variance Budget Revenue General Revenue Excise Taxes $ 3,900 $ 1,950 $ 1,522 $ (428) 39,04% Total General Revenue 3,900 1,95-0 1,522 (428) 39.04% Charges for Services Sale of Merchandise 151,000 75,500 56,875 (18,625) 37.67% Greens Fees, Instruction 1,095,650 547,825 369,100 (178,725) 33-69% Total Charges for Services 1,246,650 623.325 425,974 (197,351) 34-17% Miscellaneous Revenue Investment Earnings 1,000 500 1,327 827 132.66% Rents and Concessions 306,000 153,000 103,875 (49,125) 33.95% Other Misc Revenue 7,000 3.500 7,669 4,169 109.55% Total Miscellaneous Revenue 314.000 157,000 112,870 (44,130) 35-95% Transfers In 300,000 150,000 150,000 50.00% Total Revenue 1,864,550 932,275 690,367 (241,908) 37.03% Expenses 11 Salaries 603,021 301,511 270,087 (31,424) 44.79% 12 Extra Labor 112,000 56,000 45,909 (10,091) 40-99% 13 Overtime 2,040 1,020 1,230 210 60,27% 21 FICA 55,680 27,840 23,749 (4,091) 42.65% 23 PERS 75,399 37,700 33,498 (4,202) 44-43% 24 industrial Insurance 26,475 13,238 9,485 (3753) 35.83% 25 Medical, Dental, Life, Optical 141,258 70,629 65,417 (5,213) 46.31% 26 Unemployment Compensation 6,120 3,060 - (3,060) - 28 Uniform Clothing 1,187 594 154 (440) 12,97% 31 Office & Operating Supplies 102,815 51,408 64,463 13,056 62.70% 34 Items Purchased for Resale 96,600 48.300 52,909 4,609 54.77% 35 Small Tools & Minor Equipment 4.000 2,000 4.740 2,740 118-51% 41 Professional Services 9,400 4,700 2,986 (1,714) 31-77% 42 Communication 5,671 2,836 1,954 (882) 34.45% 43 Travel 500 250 - (250) - 44 Advertising 4,000 2,000 2,397 397 59,93% 45 Operating Rentals & Leases 146,160 73,080 73,037 (43) 49.97% 46 Insurance 20,424 10,212 20,424 10,212 100.00% 47 Public Utility Services 63,400 31,700 28,181 (3,519) 44,45% 48 Repairs & Maintenance 39,000 19,500 30,052 10,552 77.06% 49 Miscellaneous 38,500 19,250 15,324 (3,926) 39,80% 53 Excise Taxes 6A017 3,200 1,442 (1,758) 22,53% 54 Interfund admissions tax 60,000 30,000 21,429 (8571) 35.71% 64 Capital Outlay 50,000 25,000 16,043 (8,957) 32,09% Total Foster Golf Course Fund 1,670,050 835,025 784,910 (50,115) 47.00% Indirect cost allocation 180,899 90.450 90,450 0 50.00% Total Expenses 1,850,949 926,475 875,360 (60,115) 47.29% Change in Fund Balance 13,601 6,801 (184,993) (191,793) -136014% Beginning Fund Balance 23,174 23,174 117,982 94,808 509-11% Ending Fund "once $ 36,775 29,975 $ (67,011) (96,985) -182.22% Cash and investments $ 604,950 ** Variance = Actual over (under) prorated budget Fund 411 City of Tukwila Surface Water Fund 412 - Revenue and Expenditures As of June 30 2017 4,573,500 2,286,750 436,945 % of year expired 50.00% 80 Debt Service Principal 288,148 144,074 2017 115,282 90.01% 81 Debt Service Interest 15,659 Prorated Actual 302 Annual Total Capital Expenses Annual Budget Budga Year -To -Date Variance Budget Revenue 518.528 259,264 259,264 0 50,00% Charges for Services 8,133,869 4,066,936 2,030,709 (2,036,220 24.97% Surface Water Sales $ 6,133,000 $ 3,066500 $ 3,077,912 $ 11,412 50,19% Total Charges for Services 6,133,000 3,066,500 3,077,912 11,412 50.19% Intergovernmental Revenue 1,256,000 628,000 - (628,000) - Miscellaneous Revenue $ 4,160,905 Investment Earnings 24.000 12,000 15,326 3,326 63,86% Other Misc Revenue - - 40 40 - Total Miscellaneous Revenue 24,000 12,000 15,366 3,366 64-03% Total Revenue 7,413,000 3,706,500 3,093,278 (613,222) 41.730A Operating Expenses 11 Salaries 1,007,855 503,928 333,386 (170,541) 3108010 12 Extra Labor 8,000 4-000 1.245 (2,755) 15.56% 13 Overtime 9,000 4,500 3,080 (1,420) 34,22% 21 FICA 78,048 39,024 25,872 (13,152) 3315% 23 PERS 121,038 60,519 37,011 (23,508) 30.58% 24 Industrial Insurance 31,798 15,899 6,984 (8,915) 21 .96% 25 Medical, Dental, Life, Optical 236,299 118,150 79,238 (38,911) 33.53% 28 Uniform Clothing 1,425 713 - (713) - 31 Office & Operating Supplies 41,500 20,750 10,988 (9,762) 26.48% 35 Small Tools & Minor Equipment 5.000 2.500 1,858 (642) 37.16% 41 Professional Services 3,600 1,800 3,896 2,096 108.23% 42 Communication 2,000 1,000 138 (862) 6,90% 43 Travel 2,000 1,000 1,059 59 52.96% 44 Advertising 500 250 (250) - 45 Operating Rentals & Leases 332620 166,310 164,434 (1,876) 49,44% 46 Insurance 22,279 11,140 22,278 11,139 100.00% 47 Public Utility Services 107,000 53,500 10,735 (42,765) 10.03% 48 Repairs & Maintenance 36,572 18,286 4,238 (14,048) 11.59% 49 Miscellaneous 23,500 11,750 15.980 4,230 68-00% 53 Excise Taxes 50,000 25,000 35,827 10,827 71-65% 54 Interfund utility tax 618,000 309,000 308,764 (236) 49,96% Total Operating Expenses 2,738,034 1,369,017 1,067,013 (302,004) 38.97% Capital Expenses 64 Capital Outlay 4,573,500 2,286,750 436,945 (1,849,805) 9.55% 80 Debt Service Principal 288,148 144,074 259,356 115,282 90.01% 81 Debt Service Interest 15,659 7,830 8,131 302 51 .93% Total Capital Expenses 4,877,307 2,438,664 704,432 (1,734,221) 14.44010 Indirect Cost Allocation 518.528 259,264 259,264 0 50,00% Total Expenses 8,133,869 4,066,936 2,030,709 (2,036,220 24.97% Change in Fund Balance (720,869) (360.435) 1,062,569 1,423,004 147.40% Beginning Fund Balance 4,273,828 4,273,828 2,602,903 (1,670,925) 60.90% Ending Fund Balance $ 3,552,969 $ 3,913,394 $ 3,665,472 mj_L247�,921 10'3.17% Cash and investments $ 4,160,905 * * Variance = Actual over (under) prorated budget Fund 412 79 City of Tukwila Equipment RentailReplacement Fund 501 - Revenue and Expenditures As of June 30 2017 % of year expired 50,00% 2017 Annual Prorated Actual % of Annual Budget- Budget Year -To -Date Variance Budget Revenue Charges for Services ERR O&M Dept Charges $ 1,946,304 $ 973,152 $ 973,152 $ 50,00% Equipment Replacement Charges 690,596 345,298 345,298 0 50,00% Transportation 150 75 - (75) - Total Charges for Services 2,637,050 1,318,525 1,318,450 (75) 50.00% Miscellaneous Revenue Investment Earnings 14,269 7,135 19,873 12,739 13918% Other Misc Revenue - - 214 214 - Total Miscellaneous Revenue 14,269 7,135 20.088 12,953 140.78% Sale of Capital Assets 30,000 15,000 5,746 (9,254) 19.150la Transfers In 460,000 230,000 - (460,000) - Total Revenue 3,141,319 1,570,660 1,344,283 (456,376) 42.79% Expenses 11 Salaries 384,003 192,002 188,852 (3,149) 49.18% 12 Extra Labor 15,000 7,500 6,032 (1,468) 40,21% 13 Overtime 1,858 929 - (929) - 21 FICA 30.344 15,172 14,681 (491) 48,38% 23 PERS 46,100 23,050 21,788 (1,262) 47,26% 24 Industrial Insurance 14,851 7,426 5,077 (2,348) 34,19% 25 Medical, Dental, Life, Optical 99,899 49,950 49,648 (301) 4930% 28 Uniform Clothing 950 475 - (475) - 31 Office & Operating Supplies 3,000 1,500 940 (560) 31,35% 34 Items Purchased for Resale 750,000 375,000 255,628 (119,372) 34.08% 35 Small Tools & Minor Equipment 5,000 2,500 2,231 (269) 44.63% 41 Professional Services 1,750 875 1,417 542 81,00% 42 Communication 2,000 1,000 448 (552) 22-42% 43 Travel 1,500 750 8 (742) 0-53% 45 Operating Rentals & Leases 77,227 38,614 38.492 (121) 49.84% 46 Insurance 65,574 32,787 66,567 33,780 101.51% 48 Repairs & Maintenance 120,000 60,000 41,138 (18,862) 34.28% 49 Miscellaneous 12,000 6,000 4,445 (1,555) 37.04% 53 Ext Taxes & Operating Assessme - - 1 1 - 64 Capital Outlay 1,999,000 999,500 109,196 (890,304) 5,46% Total Equipment Rental Fund 3,630,056 1,815,028 806,591 (1,008,437) 22,22% Indirect Cost Allocation 322,910 161,455 161,455 50.00% Total Expenses 3,952,966 1,976,483 968,046_ (1,008,437) 24.49% Change in Fund Balance (811,647) (405,824) 376.237 552,060 -45.35% Beginning Fund Balance 5,592,380 5,592,380 4,393,334 (1,199,046) 78-56% Ending Fund "ance $ 4,780,733 5,186,557 $ 4,769,571 $ 99.77% Cash and investments $ 5,104,647 * * Variance = Actual over (under) prorated budget Fund 601 F -N City of Tukwila Insurance Fund 502 - Revenue and Expenditures As of June 30 2017 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 Expenses 25 Medical, Dental, Life, Optical 41 Professional Services 49 Miscellaneous Total Indirect cost allocation Total Expenses Change in Fund Balance Beginning Fund Balance Ending Fund Balance Cash and investments Annu % of year expired 50.00% 2017 Proirated Year -To- % of Annual Budget DOW Variance Budget $ 1,200 $ 600 $ 943 343 78.59% 1,200 600 943 343 78,59% 96,000 48,000 49,481 1,481 5154% 5,999,527 2,999,764 2,875,347 (124,417) 47.93% 77,000 38,500 64,258 25,758 8145% 6,172,527 3,086,264 2,989,086 (97,178) 48-43% 6,173,727' 3,086,864 2,990,029 (96,834) 48.43% 6,662,500 3,331,250 2,865,606 (465,644) 43,01% 32,000 16.000 13,795 (2,205) 43,11% 25,000 12,500 1,507 (10,993) 6.03% 6,719,500 3,359,750 2.880,908 (478,842) 42.87% 123,117 61,559 61,559 50-00% 6,842,6117 3,421,309 2,942,467 (478,842) 43.00% (668,890) (334,445) 47,562 382,007 -7.11% 1,175,682 1,175,682 1,494,823 319,141 127.15% $ 506,792 $ 841,237 $1,642,385 $ 701,148 304.340/6 ** Variance = Actual over (under) prorated budget Fund 502 $3,376,720 L -*1 City of Tukwila LEOFF Insurance Fund 503 - Revenue and Expenditures As of June 30 2017 Revenue Miscellaneous Revenue Investment Earnings Employer Trust Contributions Total Miscellaneous Revenue Total Revenue Expenses 25 Medical, Dental, Life, Optical 41 Professional Services 49 Miscellaneous Total Indirect Cost Allocation Total Expenses Change in Fund Balance Beginning Fund Balance Ending Fund Satance Cash and investments Annual % of year expired 50,00% Actual Year -To -Date Variance $ 3,340 $ 1,670 404 (1,266) 12.11% 265,000 132,500 128,931 (3,569) 48.65% 268,340 134,170 129,335 (4,835) 48.20% 268,340 134,170 129,336 (4,835) 48.20% 575,250 287,625 173,611 (114,014) 30-18% 18,000 9,000 2,925 (6,075) 16.25% 500 250 - (250) - 593,750 296,875 176,536 (120,339) 29-73% 12,549 6,275 6,275 - 50,00% 606,299 303,150 182,810 30.16% (337,959) (168,980) (53,475) 115,504 15,82% 1,210,204 1,210,204 882,478 (327,726) 72-92% $ 872,246 8 1,041,225 8 829,003 $ (212,222) 95,04% '* Variance = Actual over (under) prorated budget Fund 503 M. $ 1.020,253 City of Tukwila Allan Ekberg, Mayor TO: Finance Committee FROM: Peggy McCarthy, Finance Director BY: Richard Takechi, Fiscal Coordinator CC: Mayor Ekberg DATE: August 16, 2017 SUBJECT: Fire and Park Impact Fee Update Project ISSUE Brief the Finance Committee on the Fire and Park Impact Fee Update project. BACKGROUND RCW 82,02.050 and WAC 365-196-850 authorize the collection of impact fees by cities and counties planning under the Growth Management Act (GMA). Impact fees are assessed against new development projects to assist in funding new or expanded public facilities due to increased demand caused by the development. These fees are a one-time charge and can be assessed on both residential and commercial/industrial development. These fees can only be used for system improvements, and not for repairs and maintenance or facility deficiencies. The City enacted the initial park and fire impact fee legislation in 2008. The history of the fee ordinance and its subsequent amendments follows: Ordinance No. Date Purpose Repealed by ... 2219 Fire Fees 2008 Established initial Fire impact fees 2365 2220 Park Fees 2365 Fire Fees 2012 Adjusted project cost schedule 2486 2366 Park Fees 2486 Fire Fees 2015 Provided fee deferral for mixed use in the 2521 2485 Park Fees urban center 2521 Fire and 2016 Extended deferrals to single family Park lm act Fees residential DISCUSSION A comprehensive review and update of the impact fee calculations and methodology, and the capital facilities lists, has not occurred since the initial enactment of the fee in 2008. To ensure the fee structure achieves the goal of growth paying for growth, and to remain compliant with state statutes, an Impact Fee Update Committee was formed in January 2017 to conduct an impact fee review and update. Representatives from the Mayor's Office, Public Works, Fire, Parks, and Finance departments comprise the committee. After much discussion, it was determined that technical assistance in conducting this review and update would produce the best results for the City. M. --ITFURII-IWULM4�1 I W-111 Page 2 A Request for Qualifications (RFQ) was published on July 12, 2017 and three responses were received by the July 28, 2017 due date. The Impact Fee Committee interviewed each of the responding firms the following week and selected Berk Consulting, Inc. to perform the services. Berk's qualifications were considered the best fit for the City's needs and their cost estimate was the lowest among the three proposals. Committee members will be meeting with Berk in the forthcoming weeks to refine the initial plan and schedule which is included below and on page 7 of the attached Berk proposal. Sopfoinber October November December Task 0: Project Management Ongoing Coordination 1�\W",` Project Kickoff 1, Task 1. Review Existing Program Review (RFP Task 1) Task 2: Assist Estimating Growth Work with Staff on Pro' ctions Costs {RFP Task 2) Docunient Task + Document Study & Recommendations (RFP Tasks 4-6) Council Meeting #2 M FINANCIAL IMPACT The fee for services as outlined in the Berk submittal and draft professional services contract is $24,720; the contract "not to exceed" amount is $38,000 providing flexibility should additional services be desired. These services will be paid for through unspent budget appropriated within the Finance department. RECOMMENDATION For information only. ATTACHMENTS • Berk Proposal, City of Tukwila, Park and Fire Impact Fee Update • TMC Title 16 Buildings and Construction, Figures 16-1 through 16-4 • Figure 1 Fire Impact Fees Calculation • Figure 2 Fire Impact Fees Facilities List • Figure 3 Parks Impact Fees Calculation • Figure 4 Parks Capital Facilities List 84 Z:\Council Agenda tems\Finance18.22-17%1mpact FeesbfoMemo- impact fees PMc.doc FA Tableof Cover Letter................................................................................ i Contents Profile & Qualifications ............................................................. I TeamQualifications................................................................................ 1 RelevantExperience...............................................................................3 Philosophy & ,approach to Impact Fees ............................................. 3 StaffCapacity........................................................................................3 Experience................................................................................ Recent Project Experience..................................................................... 4 Scope of Services & Schedule............................................................. 6 1.0-+, , , m, I: - Key Project Tasks & Milestones.............................................................7 11,1111ACITY of 1`UKWILA PARKAND FIRE IMPACT FEES UPDATE 86 P tae -1 206,324,8760 H 0 2025 First Avenue, Suite 800 Seattle, WA 98121 V`"Vvvv Peggy McCarthy, City of Tukwila 6200 Southcenter Boulevard Tukwila, WA 98188 RE. Tulkwilla Park and Fire Impact Fees Update l PROPOSAL M121INMEFIXENZAM BERK Consulting is pleased to submit our proposal and qualifications for the Tukwila Park and Fire Impact Fees Update. BERK has successfully implemented impact fees in communities throughout the region, including the cities of Mountlake Terrace and Mercer Island. We also have extensive project experience with the City of Tukwila, including the recent Facilities Needs Assessment, as well as the Strategic Plan and PROS Plan Update. We have valued and enjoyed working with the City and the Tukwila community over the years. We feel that our combined local experience and subject matter expertise make us ideally suited to support the City in this effort. Team Availlabillity. The BERK team is available to complete this project on the proposed schedule, with the final deliverable completed no later than December 31, 2017. We look forward to discussing this project with you in detail. In the interim, more information about our firm, approach, team, and client satisfaction can be found on our website: www.bgrkcgn5illt Lisa Grueter, AICP, Principal BERK Consullfing, Inc. far% Jason Hennessy, Project BERK Consullfing, Inc. Master of City Planning, University of California, EMMA E B.A. Social Ecology, University of California, Irvine B.A., Political Economy and Law, University of Washington N B.A. in Politics, with Honors, Whitman College analysis of park and transportation impact fee options for Pierce County. Lisa Grueter, AICP (GMA Strategic Advisor, BERK) is a Principal at BERK. She is a senior land use planner with thirty years of experience in policy planning for the public and private sectors. Her expertise includes comprehensive and subarea planning under the state's Growth Management Act, customized programmatic and planned action environmental documentation under the State Environmental Policy Act, shoreline master programs under the Shoreline Management Act, and the integration of these laws into cohesive, implementable planning policies. Lisa has led Comprehensive Plans, including Capital Facility Plans and Level of Service studies for a number of communities in the Puget Sound such as Kitsap County (involving numerous cities and special districts including four fire districts), Bremerton, Covington and others. Currently, Lisa is working with the cities of Issaquah and Sumner on their Parks, Recreation, Open Space, and Trails Plan Updates. She is also leading the Pierce County Parks, Recreation, and Open Space Plan. As part of that effort, Jason and Lisa developed a parks impact fee which was approved by Council in 2016. Annie Sieger (Lead Analyst) is a senior associate who focuses on policy and financial analysis, including economic impacts analysis and needs assessments, and stakeholder engagement and facilitation. Her experience includes projects for regional and local government agencies in the Puget Sound Region and the State of Washington. Annie served as the Lead Analyst for the City of Tukwila Facilities Needs and Feasibility Study, and supported the PROS Plan Update. She is currently working with Pierce County Parks on the PROS Plan, leading the financial analysis components, and is the BER K Project Manager for the Issaquah Parks, Recreation, Open Space and Trails Plan Update. Ernilly Percival (Anallyst) is an Associate with a background in policy and financial analysis. Prior to joining BERK, Emily worked for Seattle Public Utilities providing data analysis to inform ongoing racial equity and social justice initiatives, and City of Portland's Bureau of Environmental Services coordinating communities to advance equity in the urban forest. She uses data and financial analysis to craft innovative solutions for the public good. Emily is currently working with the City of Renton and Renton Fire Authority on development of an N M.P.A.. Universitv of Washinaton impact fee for the newly created RFA. 1011111IN I I I CITY OF TUKWILA PARK AND FIRE IMPACT FEES UPDATE 11 2 911 Estimated Level of Effort NEC''I 111111 111111CII BERK has worked with the City of Tukwila collaboratively for a number of years, most recently on the Fire Department Strategic Plan, Citywide Strategic Plan + Implementation, and the Facilities Needs Assessment. During that time, we have learned much about the community and have developed strong working relationships with City staff. As part of the facilities project, BERK frequently presented to City Council and worked collaboratively with both Council and Staff in the development of the funding model to support that project. We know that City Staff and Council will be involved in this effort, and we have experience in presenting to Council and facilitating work sessions with both Staff and Council. We appreciate the hands-on approach the City takes to these types of projects. Our firm is known statewide as municipal finance experts, drawing on more than 28 years of experience working with local, regional, and state government agencies on funding, financing, and economic analysis. We will leverage our prior project experience with other communities and our knowledge of the City to deliver a project that is feasible, actionable, and implementable. BERK has a well -articulated approach to impact fees based on economic research, deep knowledge of planning legal requirements, and years of experience working with local jurisdictions. We believe in working with our clients to a solution that makes sense for their citizens. We seek alignment between public desires, published goals, and planned program outcomes, and have assisted jurisdictions make necessary changes to planning documents for consistency. Jason Hennessy $125 66 We confirm that the BERK team is available to support the City Lisa Grueter $200 14 of Tukwila in the impact fee update through the end of 2017, as 11,1110111 CITY OF TUKWILA PARK AND FIRE IMPACT FEES UPDATE 11 3 91 46 Thank you for all of the work you did. You did a great job explaining a very complex set of policy choices to the Planning 95 Commission and City Council. - Scott Greenberg, City of Mercer Island ExhlbitS. Impact Fee Basis with a Value per Capita LOS: Two Extreme See narim S"aoi i. I Stenon. 2 ..ad --h, Less deeelopi,c, high -need .pp.n.-­ f., a,qut.ition unity, with a ranee of d—I.ion—L spp.m,ot- City of Mercer Island Growth -Related Parks Impact Fees BER K helped the City of Mercer Island assess how current revenue sources could be augmented to fund growth -related expenditure needs. The technical memorandum included a comprehensive analysis of applicable fee methodologies and a consideration of the characteristics of GMA impact fees in the context of the City's current parks, open space, and recreational facility inventory and needs, as well as an assessment of fee recovery projections based on past city trends and on current projected growth targets. In Phase 11, BER K prepared a rate study for parks impact fees. BERK worked with City staff to refine a list of impact fee eligible projects and allocate growth -related costs to future development. Included in the rate study was an analysis based on residential -only fees and fees charged to residential and commercial developments. The City Council of Mercer Island passed the ordinance on December 7, 2015. I® Reference: Scott Greenberg, Development Services Group Director, City of Mercer Island, (206) 275-7706, 5Lgtt.QraQnberaamerceraov.ora City of Mountlake Terrace Parks Impact Fee BERK helped the City of Mountlake Terrace update its GMA impact fees for parks. BER K assisted the City in assessing how current revenue sources could be augmented to fund growth -related expenditure needs. Project work included preparation of a rate study, an addendum to the City's Recreation, Parks, and Open Space Plan, and an update to the City's Recreation, Parks, and Open Space Element in the Comprehensive plan, and updates to the City ordinance. The rate study included a comprehensive analysis of the City's current recreation, parks, and open space inventory and needs in the context of current projected growth targets and available funding options. Reference: Jeff Betz, Recreation & Parks Director, City of Mountlake Terrace, (425) 640-310 1, J Betz&ci.mit.wa.us 01111111P I I I CITY OF TUKWILA PARK AND FIRE IMPACT FEES UPDATE 11 4 92 Pierce County Parks, Recreation and Open Space (PROS) Plan Update BERK is assisting Pierce County with an update to their Parks, Recreation, and Open Space (PROS) Plan. The project has evolved in three stages. 1) 2014 PROS Plan update to remain grant eligible, with community outreach and a detailed revenue analysis; 2) white papers on best role, funding and partnerships, capital project prioritization approach, and an impact fee rate study; and 3) a new vision and strategic parks plan building on the prior stages. The new impact fee was adopted in 2016, and involved intensive review by an Impact Fee Reference: County Parks, (253) 798-4261, * *&• -' - Seattle Parks and Recreation Impact Fee Development BERK helped the Seattle Parks and Recreation (SPR) develop a citywide parks impact fee program. BERK facilitated SPR's evaluation process for a Level of Service (LCIS) definition, including analysis of the implications for each definition on impact fees and department management. Using data provided by SPR staff, BERK compiled a complete inventory list of all SPR's parks and facilities to estimate system value to create a value -based LOS standard. BERK assisted SPR in compiling a list of impact -fee eligible capital improvement projects to develop an impact fee schedule. Using future growth projects, BERK provided impact fee rate options based on different parks user assumptions and the creation of service districts. Seattle Department of Transportation Impact Fee Work Plan Development BERK helped the City of Seattle to evaluate whether to adopt an impact fee program for transportation, park, school, and/or fire protection facilities. The evaluation process included an assessment of the implications of an impact fee program, both in general terms, and in terms of each of the eligible facility categories. The assessment consisted of taking an inventory of and evaluating current revenue generation tools in use by the City, as well as conducting a comparison of possible impact and mitigation fee sources—including Growth Management Act impact fees, State Environmental Policy Act (SEPA) mitigation fees, Transportation Benefit District impact fees, and mitigation fees assessed through voluntary agreements. BER CITY OF Tt9KWILA! PARK AND FIRE IMPACT FEES UPDATE 11 5 AN GrowthTask 2: Assist Estimating Costs(RFP Task 2) Task A Document 01 also evaluated how an impact fee program could augment the City's current efforts, assessed program design and associated costs to the City, and addressed the implications for revenue generation and Reference: (206) 727-8719, Christol2herXake&seattle,crov The schematic below graphically displays our intended scope and schedule for this project. The following section details our proposed scope of work. October November Decembal Project Kickoff Recommend Changes Staff Council Meeting w Workshop Council Meeting #2 N CITY OF Tt9KWILA! PARK AND FIRE IMPACT FEES UPDATE 11 6 Deiiyerabies IN Kickoff meeting with key City staff IN Memorandum presenting program review findings rrrt__ W®R 111" 111 il 11111" 111` LNXIEW il IIF� I I We have developed the following scope of work based on our current understanding of the project and our experience in implementing impact fees in other Puget Sound communities. As shown in the schedule schematic on the prior page, we have realigned the anticipated tasks listed in the RFC. We also are showing project milestones as deliverables in the call out boxes to the left of each task. Task I . Review Existing Program We will review the City of Tukwila's existing fire and park impact fee programs, including enacted ordinances, previous supporting materials, existing planning documents, and expected versus actual revenues. We will look for opportunities to optimize the City's ability to respond to Task 2. Assist Estimating Growth & Costs IN Future growth projections We will work with City staff to project expected future growth that and project list with costs incorporate expected growth based on GMA Comprehensive Plans and share related to and targets developed with the City and County, recent growth growth trends, and the staff's knowledge of expected changes. Changes in development and demographics will be included in these projections. Sound growth projections will not only help the City understand future demand, it is also part of meeting the legally required proportionate share calculations. This process will result in an estimate change in demand from changes in population and demographics. improvements that are addressed by a capital facilities plan element of an adopted comprehensive plan, we will work with staff to identify published projects eligible for impact fee funding. For each eligible project, we will help City staff find the share related to growth by determining a consistent method for identifying growth -related park use. Suggested approaches are usage data (if available), recreation facility registrations over time, estimations based on park availability ratios, demographic analysis, spatial estimates using GIS, or a combination of these methods. 1011111IN I I I CITY OF TUKWILA PARK AND FIRE IMPACT FEES UPDATE 11 7 Defiyerabies Building on the work from the previous tasks, we will work with staff to • Workshop with key compile recommended changes. These recommendations will cover, but City staff to discuss will not be limited to, changes in policy, fee calculation methodology, methodology options and rate structure. Policy and methodology changes could include the • Draft recommendations City's level of service standards, project categorization, and service • Present draft areas. The analysis from the growth and cost estimation task will recommendations to the inform decisions about rate structure, both in magnitude of need and City Council in whether including commercial or multifamily fit with the City's policy • Memorandum documenting goals. rate program update and We will determine the maximum growth -fee rates based on the recommendations, including schedule of updated expenditures necessary to fill the gap between current capacity and impact fee rates increased need attributable to growth in the City. In association with this task, we will review the City's Capital Facility Plan for projected • Optional: Workshop with revenue resources over an agreed upon period to find proportionate the City Council share of revenue. We will work with City staff to refine non -impact fee revenue projections relevant to fire and park capital projects. We understand that your City Council is an engaged and detail - oriented, so we would recommend meeting with the City Council through the process as appropriate. We expect to share draft recommendations with the Council, and have suggested an optional workshop with the City Council after the workshop with staff to work through issues to take place before drafting recommendation. 1011111IN I I I CITY OF TUKWILA PARK AND FIRE IMPACT FEES UPDATE 11 8 U-9 Task 4. Document Study & Recommendations Defiyerabies • Memorandum documenting We will create a rate study update to be published in support of rate program update and the ordinance. The study update will outline the calculation details, recommendations supporting rationale, and include an analysis of balance and • Present program proportionality, per RCW 82.02.050. Rates for each category information to the City of development type will be included (e.g. residential units and Council commercial uses). 1011111IN I I I CITY OF TUKWILA PARK AND FIRE IMPACT FEES UPDATE 11 8 U-9 Attachment ait" r '` r Contact ,.,. �' n �c, I l� o ° ma -, n ATTACHMENT A: CITY OF TUKWILA CONTACT INFORMATION FORM Fire and Park Impact Fee Update CONSULTANT NAME: Lisa Grueter, AICP, Principal FIRM NAME: BERK Consulting, Inc. EIN#: 91-1467862 ADDRESS: 2025 1 st Ave Suite 800 Seattle, WA 98121 RMFIVER. FAX NUMBER: 206-324-8965 gdnjinQby,rkr.Qn5uIfinQ.c rn EMAIL ADDRESS: Q— AUTHORIZED SIGNATURE: THIS PAGE MUST BE SIGNED BY A PERSON AUTHORIZED TO ACT FOR THE COMPANY IN HIS/HER OWN NAME. Page 6 of 12 9-4 CITY OF MOUNTLAKE TERRACE Parks Impact Fee Rate Study Prepared for: The City of Mountlake Terrace Recreation and Parks Department Prepared by: October 2016 100 I'1OUN L KE'TERRACE PARKS IMPACT FEE UPDATE RATESTUDY 1.0 Introduction............................................................................................................................................ 3 1.1 Purpose............................................................................................................................................... 3 1.2 Impact Fee Definition.......................................................................................................................... 3 Statutory...................................................................................................................................................... 3 PotentialDeficiencies.................................................................................................................................. 4 ProjectEligibility.......................................................................................................................................... 4 1.3 Requirements for Impact Fee Rate Calculation.................................................................................. 4 2.0 Fee Calculations...................................................................................................................................... 5 2.1 Anticipated Growth............................................................................................................................. 5 Population................................................................................................................................................... 5 Funding Other than Impact Fees................................................................................................................. 6 2.2 Approach............................................................................................................................................. 6 Levelof Service............................................................................................................................................ 6 CapitalPlans................................................................................................................................................9 FutureNeed................................................................................................................................................ 9 ServiceAreas............................................................................................................................................. 10 UnadjustedRate Schedules....................................................................................................................... 11 ProportionateShare.................................................................................................................................. 11 AdjustedRate Schedule............................................................................................................................ 12 3.0 Policy and Plan Amendments................................................................................................................ 13 4.0 Attachments..........................................................................................................................................13 4.1 Appendix A: List of System Improvements (Land and Facility Plan) ................................................. 14 101 I'1OUNTL KE'TERRACE PARKS IMPACT FEE UPDATE RATESTUDY 1.0 INTRODUCTION 1.1 Purpose The City of Mountlake Terrace enacted Growth Management Act impact fees in 2007 in order to fund recreation, parks, and open space growth -driven needs with a particular focus on the Town Center. In 2016, the City engaged BERK Consulting to update these rates considering a citywide need for parks and recreation facilities. This study outlines the purpose and requirements for impact fees, documents the technical assumptions and methodology for fee calculation, and includes proposed policy amendments and an updated capital projects list. 1.2 lIm Fee Definition Statutory Impact fees are those fees charged by a local government on new development to recover a portion of the cost of capital facility improvements needed to serve new development. Specifically, the Washington State Legislature outlined the intent of local impact fees: RCW 82.02.050 Impact fees—Intent—Limitations. (1) It is the intent of the legislature: (a) To ensure that adequate facilities are available to serve new growth and development, (b) To promote orderly growth and development by establishing standards by which counties, cities, and towns may require, by ordinance, that new growth and development pay a proportionate share of the cost of new facilities needed to serve new growth and development, and (c) To ensure that impact fees are imposed through established procedures and criteria so that specific developments do not pay arbitrary fees or duplicative fees for the some impact. (2) Counties, cities, and towns ... are authorized to impose impact fees on development activity as part of the financing for public facilities, provided that the financing for system improvements to serve new development must provide for a balance between impact fees and other sources of public funds and cannot rely solely on impact fees. Impact fees may be charged to help pay for: public transportation and road facilities; fire protection facilities; schools; and public parks, open space, and recreation facilities. Local governments are authorized to charge fees only for system improvements that are reasonably related to the new development, do not exceed a proportionate share of the costs of necessary system improvements, and are only used for system improvements that will reasonably benefit the new development (RCW 82.02.050(3)). In addition, cities "financing for system improvements to serve new development must provide for a balance between impact fees and other sources of public funds"—i.e., impact fees cannot be the sole source of funding for system improvements that address growth impacts. According to the provisions of RCW 82.02.060, impact fees must be adjusted for other revenue sources that are paid by development, if such payments are earmarked or proratable to particular system improvements. Likewise, the City must provide impact fee credit if the developer dedicates land or improvements identified in the City's adopted Capital Facilities Plan and such construction is required as a condition of development approval. Collected impact fees may only be spent on public facilities identified in a capital facilities plan or to reimburse the government for the unused capacity of existing facilities (RCW82.02.050(4)). In addition, impact 102 3 I'1OUNTL KE'TERRACE PARKS IMPACT FEE UPDATE RATESTUDY fees may only be spent on capital costs; they may not be used to pay for operating expenses or maintenance activities. Potential Deficiencies Based on the language of RCW 82.02.050(4), the capital facilities plan must identify "Deficiencies in public facilities serving existing development and the means by which existing deficiencies will be eliminated within a reasonable period of time," and must distinguish such deficiencies from "Additional demands placed on existing public facilities by new development." The extent to which existing deficiencies exist is determined by the LOS standard that the City uses to measure the impact created by development. The City of Mountlake Terrace is electing to use an LOS standard for land acres based on the current inventory, so there are no existing land deficiencies. Similarly, the proposed LOS standard for facilities is also based on the current inventory of facilities, and so is defined to have no existing deficiencies. Project Eligibility Impact fee legislation requires that parks impact fees only be used for parks system improvements that benefit the new development and relate to the demand from new development. To the extent these projects extend capacity for park, facility, and/or trail use, that portion of the project that corresponds to an impact that can be tied to new development can be funded by impact fees. RCW 82.02.050(3) The impact fees: (a) Shall only be imposed for system improvements that are reasonably related to the new development, (b) Shall not exceed a proportionate share of the costs of system improvements that are reasonably related to the new development, and (c) Shall be used for system improvements that will reasonably benefit the new development. Examples of the types of Mountlake Terrace Recreation and Parks projects that may be impact -fee eligible include added lighting and/or artificial turf to athletic fields allowing greater hours of use, expanded trails, added waterfront access facilities, or other improvements that allow greater use. A list of the specific projects that could support growth is found in Appendix A. 1.3 Requirements for Impact Fee Rate Calculation The impact fee must be assessed in accordance with the requirements of RCW 82.02, subsections 050 through 090. The City updating its schedule of impact fees for each type of development activity that is subject to impact fees. The schedule must be based on a formula or method (RCW 82.02.060(1)). The fees must be adjusted for the share of future taxes or other available funding sources. The means by which the proportionate share reduction is calculated is guided by RCW 82.02.060: RCW 82.02.060(1) ...In determining proportionate share, the formula or other method of calculating impact fees shall incorporate, among other things, the following: (a) The cost of public facilities necessitated by new development, (b) An adjustment to the cost of the public facilities for past or future payments made or reasonably anticipated to be made by new development to pay for particular system improvements in the form of user fees, debt service payments, taxes, or other payments earmarked for or proratable to the particular system improvement, (c) The availability of other means of funding public facility improvements, OIN I'1OUNTLAKE'TERRACE PARKS IMPACT FEE UPDATE RATESTUDY (d) The cost of existing public facilities improvements, and (e) The methods by which public facilities improvements were financed. 2.0 FEE CALCULATIONS 2.1 AnticipatedGrow Based on direction from the City of Mountlake Terrace, impact fee calculations include growth between 2015 and 2035. Population The City of Mountlake Terrace adopted an updated Comprehensive Plan in 2015 that included population growth projects from 2013-2035. For consistency, calculations in this study use the same end year of 2035, but use 2015 as the starting year. Exhibit 1. Current and Projected Growth for Population, Housing, and Jobs 2013-2035 2013 2015 2035 Population 20,160 21,090 24,767 Housing Units 8,689 8,862 10,593 Single -Family Dwelling Units (SFDU) 5,474 5,493 5,688 Multi -Family Dwelling Units (MFDU) 3,215 3,369 4,905 Jobs 7,174 7,384 9,486 Source: BERK, 2016; Washington State Office of Financial Management, 2016; City of Mountlake Terrace, 2015. Equivalent Population Beyond additional residents, development is expected to bring jobs. Added jobs can increase demand on parks infrastructure through use of the parks by the employees or non-resident visitors to those businesses. Multiple Washington jurisdictions have attempted to capture this increased usage resulting from growth by using the concept of equivalent population.' Equivalent population estimates are based on quantifying the amount of time that parks are available to each group. These estimates are not an estimate of usage, but of possible usage given the periods that parks are open. Based on hours of operation and comparisons with other jurisdictions, BERK used an assumption that an employee can access City parks 40% of the time a resident can access City parks. BERK used this employee to resident equivalency factor to estimate employee growth and the number of additional resident equivalents expected between 2015 and 2035. shows population, employment, and resident equivalents growth from 2015-2035. ' Examples of other jurisdictions that have used equivalent population include: the Cities of Issaquah, Redmond, and Edmonds. 104 5 I'1OUNTL KE'TERRACE PARKS IMPACT FEE UPDATE RATESTUDY Exhibit 2. Population, Employment, and Resident Equivalent Growth, 2015-2035 Source: BERK, 2016; Washington State Office of Financial Management, 2016; City of Mountlake Terrace, 2015. Funding Other than Impact Fees The City identified possible funding sources for parks capital facilities through 2015-2035 in its 2015 Comprehensive Plan, but the City did not specify funding amounts. At the time of this study, the City is completing its budgeting process that includes integrating a recently voter -approved levy lift that includes dedicated funding for Parks. BERK used estimates provided by the City to find the expected share of funding related to growth — please see Proportionate Share below. 2.2 Approach Level of Service The Growth Management Hearing Board has concluded that local governments need a locally -established minimum standard, or level of service (LOS) standard, to provide a basis for the objective measurement of need for those projects necessary to support growth (McVittie, 99-3-0016c, FDO, at 25). In both the 2009 and 2015 versions of Mountlake Terrace's Recreation, Parks, and Open Spaces Master Plan, the City adopted an LOS standard for land. The number of land acquisitions in a built out environment, such as Mountlake Terrace, are limited, and so the City has elected to include an LOS standard for recreation and parks facilities in addition to the acres -based LOS standard for land. Each LOS standard is discussed separately. Land The City of Mountlake Terrace updated its LOS standards in the 2015 Recreation, Parks, and Open Spaces Master Plan (RPOS). The RPOS contains descriptions for specific park types, including typical developments in each, a list of the City's parks inventory, and narratives of future plans for each of the City's parks. The 2015 acre -based LOS has been slightly modified through a RPOS supplement, and integrated into the Parks Element of the Comprehensive Plan. For land, the City of Mountlake Terrace is using an acre -based LOS standard. This includes a base LOS standard based on the City's current inventory and a target LOS based on current inventory plus a geographic distribution consideration. The target LOS aligns with the recommended LOS from the 2015 RPOS Master Plan as amended through a supplement. GIa Employment Total Resident Population Employment Resident- Equivalents Equivalents Current 21,090 7,384 2,967 24,057 Growth, 2015-2035 3,677 2,102 845 4,522 2035 Total 24.767 9.486 3.811 28.578 Source: BERK, 2016; Washington State Office of Financial Management, 2016; City of Mountlake Terrace, 2015. Funding Other than Impact Fees The City identified possible funding sources for parks capital facilities through 2015-2035 in its 2015 Comprehensive Plan, but the City did not specify funding amounts. At the time of this study, the City is completing its budgeting process that includes integrating a recently voter -approved levy lift that includes dedicated funding for Parks. BERK used estimates provided by the City to find the expected share of funding related to growth — please see Proportionate Share below. 2.2 Approach Level of Service The Growth Management Hearing Board has concluded that local governments need a locally -established minimum standard, or level of service (LOS) standard, to provide a basis for the objective measurement of need for those projects necessary to support growth (McVittie, 99-3-0016c, FDO, at 25). In both the 2009 and 2015 versions of Mountlake Terrace's Recreation, Parks, and Open Spaces Master Plan, the City adopted an LOS standard for land. The number of land acquisitions in a built out environment, such as Mountlake Terrace, are limited, and so the City has elected to include an LOS standard for recreation and parks facilities in addition to the acres -based LOS standard for land. Each LOS standard is discussed separately. Land The City of Mountlake Terrace updated its LOS standards in the 2015 Recreation, Parks, and Open Spaces Master Plan (RPOS). The RPOS contains descriptions for specific park types, including typical developments in each, a list of the City's parks inventory, and narratives of future plans for each of the City's parks. The 2015 acre -based LOS has been slightly modified through a RPOS supplement, and integrated into the Parks Element of the Comprehensive Plan. For land, the City of Mountlake Terrace is using an acre -based LOS standard. This includes a base LOS standard based on the City's current inventory and a target LOS based on current inventory plus a geographic distribution consideration. The target LOS aligns with the recommended LOS from the 2015 RPOS Master Plan as amended through a supplement. GIa I'1OUNTL KE'TERRACE PARKS IMPACT FEE UPDATE RATESTUDY Exhibit 3. Land Level of Service Standard Source: BERK Consulting, 2016; City of Mountlake Terrace, 2015. The base LOS is 7.43 acres per 1,000 resident equivalents and is a basis for the parks improvement program in the capital facility plan and the impact fee. As the future of availability of land is uncertain, the park type LOS figures are distribution guidelines for acquiring land. However, the City is already relatively built out, so as opportunities to acquire future parks and recreation acres arise, the City will attempt to keep aligned with these LOS standards, but the total acre per capita is the base LOS standard. The target LOS is an aspirational target consistent with the RPOS, and reflects the City's ultimate goal should additional funding become available. Facilities The City has elected to include an LOS standard for recreation and parks facilities in addition to the acres - based LOS standard for land, and this standard is being incorporated into the RPOS plan through a supplement and into the Parks Element of the Comprehensive Plan. For the facilities LOS standard, the City considered two options for categorizing facilities and four approaches. Facility Categories Of the two options considered for categorizing facilities, the first option was used in the 2015 RPOS to describe the City's current inventory. This categorization included 10 facility categories that are recreation activity - specific, such as outdoor basketball courts and disc golf courses. Alternatively, the City has considered a broader facility categorization of active/scheduled and passive/unscheduled. Active park facilities are characterized by specialized park development that often require scheduling because a limited number of people can use at any one time. Passive park facilities tend to require less intensive or specialized development and involve unscheduled activities (typically non -rivalrous). A baseball field is an example of an active facility and a nature trail is an example of a passive facility. The City elected to adopt a facility categorization using active/schedule and passive/unscheduled facilities categories to allow Recreation and Parks to better adapt to future demand. Facility Approaches The City has considered four possible approaches to implement an LOS standard for facilities: 106 7 Base LOS: 2015 Target LOS: Actual 2015 RPOS Current (Acres per 1,000 MasterPlan Recreation/Park Type Inventory Resident (Acres per 1,000 (Acres) Equivalents) Resident Equivalents) Neighborhood Parks 25.94 1.08 1.94 Community Parks 18.49 0.77 1.04 Regional Parks 54.90 2.28 1.90 Natural Areas/Greenways 63.04 2.62 3.00 Linear Parks 15.69 NA NA Special Use Areas 9.24 0.38 0.44 Total 187.30 7.13 8.32 Source: BERK Consulting, 2016; City of Mountlake Terrace, 2015. The base LOS is 7.43 acres per 1,000 resident equivalents and is a basis for the parks improvement program in the capital facility plan and the impact fee. As the future of availability of land is uncertain, the park type LOS figures are distribution guidelines for acquiring land. However, the City is already relatively built out, so as opportunities to acquire future parks and recreation acres arise, the City will attempt to keep aligned with these LOS standards, but the total acre per capita is the base LOS standard. The target LOS is an aspirational target consistent with the RPOS, and reflects the City's ultimate goal should additional funding become available. Facilities The City has elected to include an LOS standard for recreation and parks facilities in addition to the acres - based LOS standard for land, and this standard is being incorporated into the RPOS plan through a supplement and into the Parks Element of the Comprehensive Plan. For the facilities LOS standard, the City considered two options for categorizing facilities and four approaches. Facility Categories Of the two options considered for categorizing facilities, the first option was used in the 2015 RPOS to describe the City's current inventory. This categorization included 10 facility categories that are recreation activity - specific, such as outdoor basketball courts and disc golf courses. Alternatively, the City has considered a broader facility categorization of active/scheduled and passive/unscheduled. Active park facilities are characterized by specialized park development that often require scheduling because a limited number of people can use at any one time. Passive park facilities tend to require less intensive or specialized development and involve unscheduled activities (typically non -rivalrous). A baseball field is an example of an active facility and a nature trail is an example of a passive facility. The City elected to adopt a facility categorization using active/schedule and passive/unscheduled facilities categories to allow Recreation and Parks to better adapt to future demand. Facility Approaches The City has considered four possible approaches to implement an LOS standard for facilities: 106 7 I'1OUNTL KE'TERRACE PARKS IMPACT FEE UPDATE RATESTUDY 1. Investment value per capita: The residents of Mountlake Terrace have already invested in the current the facilities; this approach creates an LOS standard to keep that value per person constant by investing an amount proportionate to the number of new residents or resident equivalents 2. Availability: Expressed in terms of time, applies to active/schedule facility types only 3. Facility per capita: The number of facilities in a given category divided by the number of residents or resident equivalents 4. Usage/Residents per facility: The inverse of facility per capita, this approach uses a measure of throughput to identify current LOS The City recommended a LOS standard for facilities based on the "Availability" approach outlined on page 8 above. This approach uses the number of hours active/scheduled facilities are available to the residents of Mountlake Terrace and the number of passive facilities per capita. Hours of availability do not apply to passive/unscheduled recreation facilities by the definition described above. City staff provided BERK with a current inventory of parks and recreation facilities - an overview of this inventory can be found in Exhibit 4. Exhibit 4. Park Facility Inventory, 2015 Source: BERK Consulting, 2016; City of Mountlake Terrace, 2015 and 2016. The City also provided average daily hours of use for each month of the year for facilities without light, and the amount of additional hours lighting provides. BERK used these averages to calculate a total number of hours of availability by facility type. The sum of these hours of availability is the system -wide facility availability. Exhibit 5. Facility LOS: Current Situation Description 2015 Existing Equivalent Facility Type Existing Facilities Facilities Population LOS 61,528 hours Active/ Facility Type peryear per capita Passive 27facilities 1 facility per 891 city Hours Other Hours Total Hours Passive Baseball/Softball Fields 6 26,088 8 17,228 14 43,316 Active Soccer Fields 4 16,946 9 19,146 13 36,092 Active Basketball Courts (outdoor) 2 7,084 2 4,796 4 11,880 Passive Boat Ramp 1 4,469 0 0 1 4,469 Passive Golf Course 0 0 1 4,469 1 4,469 Active Disc Golf Course 1 4,469 0 0 1 4,469 Passive Playgrounds 12 53,628 7 31,283 19 84,911 Passive Picnic Shelters 10 44,690 3 13,407 13 58,097 Passive Dog Park 1 4,469 0 0 1 4,469 Passive Tennis Courts 5 18,494 10 44,690 15 63,184 Active Gymnasiums 0 0 7 26,614 7 26,614 Active Total for Active 15 61,528 35 112,147 50 173,675 Source: BERK Consulting, 2016; City of Mountlake Terrace, 2015 and 2016. The City also provided average daily hours of use for each month of the year for facilities without light, and the amount of additional hours lighting provides. BERK used these averages to calculate a total number of hours of availability by facility type. The sum of these hours of availability is the system -wide facility availability. Exhibit 5. Facility LOS: Current Situation Description 2015 Existing Equivalent Facility Type Facilities Population LOS 61,528 hours 2.6 hours Active peryear per capita Passive 27facilities 1 facility per 891 Source: BERK Consulting, 2016. The facilities LOS approach is defined by the system -wide availability divided by the current population to create annual hours of active recreation availability per capita. Under this LOS approach, capital projects can add hours of active recreation opportunities for residents, either through new facilities or upgrades to existing 107 I'1OUNTL KE'TERRACE PARKS IMPACT FEE UPDATE RATESTUDY facilities. For example, hours of availability for sports fields can be extended by adding lights, upgrading turf, or striping. Mountlake Terrace closes all natural surface fields during the winter months; by upgrading to artificial turf, these fields become available for an additional three months a year, plus additional time when natural surface fields would be closed by rain or mowing. This LOS method for facilities provides direction for the types of capital projects that are needed to respond to future growth. The City's adopted LOS standard was found using this approach in combination with the identified capital projects that would be fundable and actionable over the next twenty years. The City's adopted facilities LOS standard is described in the Facility LOS Standard section on page 10. Capital Plans Mountlake Terrace Recreation and Parks provided BERK with a capital projects list, which included the portion of each project related to growth. Appendix A, List of System Improvements, lists the 20 projects identified by Recreation and Parks Department staff related to serving new growth. Together, these projects total $20.2 Million. These projects were included in the 2015 RPOS Master Plan and 2015 Ballinger Park Master Plan descriptively. BERK and City staff extracted these to create a project list that was added by amendment to the RPOS Master Plan as part of this study process. From this list, Parks has identified expected completion dates, added project costs for each, and allocated percent of each project related to growth. BERK used each project's proportion related to growth and calculated impact fee -eligible costs associated with each project. Citywide, the impact fee eligible need is calculated to be $5.2 Million. Future Need From the LOS standards for land found in Exhibit 3, BERK estimated the City's future land acquisition needs using the general approach: Exhibit 6 below contains the City's estimated additional land needs for both the base and target LOS standards. The base LOS is the basis for the park improvement program in the capital facilities plan and the target LOS is aspirational should additional revenue sources be found. 1: I'1OUN'TLAKE'TERRACE PARKS IMPACT FEE UPDATE RATE S'TU DY Exhibit 6. Future Land Acquisition Need, 2015-2035 Source: BERK Consulting, 2016; City of Mountlake Terrace, 2015 Facility LOS Standard For the acres -based land LOS, the list of system improvement includes enough identified acquisitions to maintain the current LOS standard. However, the identified facilities projects will not maintain the facilities LOS standard. To maintain the current facilities LOS of 2.6 hours of active recreation facilities per resident equivalent would require more than twice the identified number of projects and, subsequently, a much higher impact fee. The City adjusted the project list to better align with the available funding and the community's needs. The resulting facilities LOS standard is listed as the base LOS standard in Exhibit 7 below. The adopted facility LOS standards are lower than the current situation, reflecting the likely availability of funding and projects. Exhibit 7. Facilities Level of Service Standard 2015 Existing Facilities Base LOS from Project List Target LOS from Project List Anticipated Anticipated Facility Type Additional Additional LOS Inventory Base LOS Standard Target LOS Facilities from Facilities from G rowth Growth Active 2.6 hours 61,528 hours 2.3 hours 3,528 hours 2.4 hours 7,056 hours per capita peryear per capita peryear per capita peryear Passive 1 facility per 891 27facilities 1 faci lity per 904 5facilities 1 facility per 226 20facilities Source: BERK Consulting, 2016. In addition to the current descriptive LOS and the base LOS standard, Exhibit 7 includes a target facilities LOS, similar to the land LOS in Exhibit 3. It is possible to match the current LOS or target LOS by developing the projects in the target category from the list of system improvements. As resources allow, the City will move projects from the target category into the funded projects list. Service Areas Mountlake Terrace's previous impact fee ordinance authorized impact fees to be collected in two service areas: citywide and the Town Center development. This two-level service area system authorized impact fees to be collected citywide for residential development; however, no projects were designated eligible for impact fees within the citywide service area apart from the Town Center Park/Plaza. Collection of impact Base LOS: 2015 Target LOS: Actual 2015 RPOS Base Anticipated Target 2015 (Acres per 1,000 Master Plan Need from Anticipated Need Recreation/Park Type Inventory Resident (Acres per 1,000 Growth from Growth (Acres) Equivalents) Resident (Acres) (Acres) Equivalents) Neighborhood Parks 25.94 1.08 1.94 4.88 8.77 Community Parks 18.49 0.77 1.04 3.48 4.70 Regional Parks 54.90 2.28 1.90 - - Natural Areas/Greenways 63.04 2.62 3.00 11.85 13.56 Linear Parks 15.69 NA NA NA NA Special Use Areas 9.24 0.38 0.44 1.74 1.99 Total 187.30 7.13 8.32 21.94 29.03 Source: BERK Consulting, 2016; City of Mountlake Terrace, 2015 Facility LOS Standard For the acres -based land LOS, the list of system improvement includes enough identified acquisitions to maintain the current LOS standard. However, the identified facilities projects will not maintain the facilities LOS standard. To maintain the current facilities LOS of 2.6 hours of active recreation facilities per resident equivalent would require more than twice the identified number of projects and, subsequently, a much higher impact fee. The City adjusted the project list to better align with the available funding and the community's needs. The resulting facilities LOS standard is listed as the base LOS standard in Exhibit 7 below. The adopted facility LOS standards are lower than the current situation, reflecting the likely availability of funding and projects. Exhibit 7. Facilities Level of Service Standard 2015 Existing Facilities Base LOS from Project List Target LOS from Project List Anticipated Anticipated Facility Type Additional Additional LOS Inventory Base LOS Standard Target LOS Facilities from Facilities from G rowth Growth Active 2.6 hours 61,528 hours 2.3 hours 3,528 hours 2.4 hours 7,056 hours per capita peryear per capita peryear per capita peryear Passive 1 facility per 891 27facilities 1 faci lity per 904 5facilities 1 facility per 226 20facilities Source: BERK Consulting, 2016. In addition to the current descriptive LOS and the base LOS standard, Exhibit 7 includes a target facilities LOS, similar to the land LOS in Exhibit 3. It is possible to match the current LOS or target LOS by developing the projects in the target category from the list of system improvements. As resources allow, the City will move projects from the target category into the funded projects list. Service Areas Mountlake Terrace's previous impact fee ordinance authorized impact fees to be collected in two service areas: citywide and the Town Center development. This two-level service area system authorized impact fees to be collected citywide for residential development; however, no projects were designated eligible for impact fees within the citywide service area apart from the Town Center Park/Plaza. Collection of impact I'IOUNTLAKE'TERRACE PARKS IMPACT FEE UPDATE RATESTUDY fees for commercial development was restricted to the Town Center subarea to the single purpose of creating a public plaza, Town Center Park. Development in the Town Center did not meet projections from 2007 and raised less impact fee revenue than forecasted. Impact fees collected during this period must be used in the Town Center area to acquire new land, which became more challenging when impact fee revenues were less than expected. To increase flexibility, the City has elected to use a single, citywide service area. Unadjusted Rate Schedules BERK suggests two fees, one for single-family residences and one for multi -family residences. Based on 2014 U.S. Census Bureau's American Community Survey estimates, single-family dwellings have an average of 2.70 people living in them compared to an average of 1.95 in multi -family dwellings. Exhibit 8 contains the suggested per dwelling unit fee before adjusting for future revenue. Included in The Snohomish County Buildable Lands 2012 are estimates for the City's average square footage per employee .2 BERK converted this number, 400 square feet per employee, to the average number of employees per 1,000 square feet for ease of use (2.5 employees per 1,000 square feet). Finally, the employee to resident conversion factor was applied to find 1.00 resident equivalents per 1,000 square feet of commercial space. These calculations are summarized in Exhibit 8. Exhibit 8. Unadjusted Rate Schedule Single -Family Multi -Family Commercial Total Growth in population (total resident equivalents) 548 3,129 845 4,522 Identified capital needs $ 5,275,700 Per capita need from growth (total resident equivalents) $ 1,167 Residential Adjusted per Dwelling Unit Fee Average person per dwelling unit 2.70 1.95 Residential Unadjusted per Dwelling Unit Fee $ 3,152 $ 2,279 Commercial Resident equivalent per 1,000 sq. ft. of commercial development 1.00 Commercial Unadjusted per 1,000 sq. ft. Fee $ 1,172 Source: BERK Consulting, 2016. Proportionate Share As required by the Impact Fee legislation, BERK estimated the amount of revenue expected from growth. Residents and employees pay taxes and fees that can be used to pay for a portion of the necessary increases in capacity. The City provided future revenue estimates through 2020. BERK projected these estimates through the 2035 to match this study's timeframe. The expected future funding will be paid by both the current residents and the future population. BERK calculated the proportion of the expected revenue that can be attributed to the existing population and proportion expected from growth. The amount from growth is then: Z Aggregate of the employment types on pages 23-24 of The Snohomish County Buildable Lands Report 2012 and the historic development in Mountlake Terrace from 1995-2010 (pages 207-209). I'1OUNTLAKE'TERRACE PARKS IMPACT FEE UPDATE RATESTUDY More specifically, using the previously calculated expected changes in population, BERK found the estimated proportion of population resulting from growth annually. For each year between 2015 and 2035, BERK applied the percent of population from growth to the revenue estimates to find the percent of revenue from growth. BERK totaled this amount and divided by the additional population to find a per capita additional revenue from growth. The revenues sources and estimate amount are in Exhibit 9 below. Exhibit 9. Future Revenues Revenue Source Amount Expected additional grants from growth (2016$) $ 131,051 Expected additional REETfunding from growth $ 109,991 Total $ 241,041 Expected Population Growth 2015-2035 3,677 Per Capita Revenue $ 66 Source: BERK Consulting, 2016. Adjusted Rate Schedule Applying the results from Proportionate Share above, BERK created an adjusted fee schedule incorporating expected revenue. BERK suggests two fees, one for single-family residences and one for multi -family residents. As discussed in the unadjusted rate schedules above, single-family dwellings have an average of 2.70 people living in them compared to an average of 1.95 in multi -family dwellings. Rates are as shown in Exhibit 10 below. Exhibit 10. Adjusted Rate Schedule Single -Family Multi -Family Commercial Total Growth in population (total resident equivalents) 548 3,129 845 4,522 Identified capital needs $5,275,700 Per capita need from growth (total resident equivalents) Residential Adjusted per Dwelling Unit Fee Average person per dwelling unit Unadjusted perdwellingfee Expected revenue for growth per capita 2.70 1.95 $3,152 $2,279 Expected revenue perdwellingunit $177 $128 Residential Adjusted per Dwelling Unit Fee $2,975 $2,151 Commercial Resident equivalent per 1,000 sq. ft. of commercial development Unadjusted commercial fee per 1,000 sq. ft. of commercial development Expected revenue per 1,000 sq. ft. of Commercial 1.00 $1,172 $66 Commercial Adjusted per 1,000 sq. ft. Fee $1,106 Source: BERK Consulting, 2016. $1,167 $66 The impact fee rates in Exhibit 10 represent the final recommended rates necessary to fund the growth - related portion of the identified capital projects. These three fees, $2,975 per Single -Family residence, $2,151 per Multi -Family housing unit, and $1,106 per 1,000 square feet of Commercial development are based on the data available at the time of this study and are expressed in 2016 dollars. I'1OUNTLAKE'TERRACE PARKS IMPACT FEE UPDATE RATESTUDY 3.0 LICA AND PLAN AMENDMENTS As part of the City's process of updating the park impact fee program, updates are proposed to the 2015 Comprehensive Plan and 2015 RPOS Master Plan for consistency. At the time of the 2015 Comprehensive Plan, the RPOS Master Plan had not been completed. The Comprehensive Plan would be updated to reflect the RPOS Master Plan. Additionally, the RPOS Master Plan is proposed to be amended. The RPOS Master Plan had included projects in narrative form, but these descriptions were not a complete list of the City's identified parks capital projects. While the RPOS Master Plan references the Ballinger Master Plan, the Ballinger Park Master Plan identified capital plans not included in the 2015 RPOS Master Plan. BERK compiled projects from both plans into a projects list (see Attachments below). The City check this list for completeness and accuracy, and added project costs and proportion related to growth. This list was appended to the 2015 RPOS Master Plan. m 0 ATTACHMENTS 4.1 List System Improvements (Land and Fat)))ty Plan) See the table listing proposed capital and the percentage the facility is related to growth. These estimates are incorporated into the rate schedules in Section 2.3 of this document. Some projects would occur in the first 10 years of the planning period (2015-2025) and others in the second 10 years of the planning period (2025- 2035). 112 13 MOUNT' KE TER, CE PARKS R Alialbaeo1 u A usd erdeoids 'Land ay' RATE ST' T: 2 Ballinger Park Regional Parks Floating boat dock, gangway and nearby erosion control $300,000 30.0% $90,000 3 Ballinger Park Regional Parks Restroom with showers, changing and storage areas $238,000 20.0% $47,600 4 Ballinger Park Regional Parks Fishing pier north of current pier $207,000 5.0% $10,350 Base Base Base Facility Passive Improvement Passive Improvement 5 6 Ballinger Park Regional Parks Playground with soft surface by boat launch $450,000 30.0% $135,000 7 Ballinger Park Regional Parks Big Swings and soft surface east side $43,000 30.0% $12,900 8 Ballinger Park Regional Parks Picnic shelter and tables near boat launch $300,000 25.0% $75,000 9 Ballinger Park Regional Parks Development of wetlands around trail, east side $781,000 10.0% $78,100 10 Ballinger Park Regional Parks Boulder amenities east side $18,000 10.0% $1,800 11 Ballinger Park Regional Parks Stone bands $30,000 10.0% $3,000 12 Ballinger Park Regional Parks Hardened edge and shore armoring east side $1,750,000 10.0% $175,000 13 Ballinger Park Regional Parks side Concrete steps and native vegetation at shoreline east $1,750,000 10.0% $175,000 14 Ballinger Park Regional Parks Entry/perimeter fencing and signage $110,000 0.0 so 15 Evergreen Park Community Parks Site master plan integrating all three areas $50,000 5.0 $2,500 16 Evergreen Park Community Parks Playfield E-1 Lights and turf $1,800,000 30.0% $540,000 17 Inter -Urban Trail Linear Parks Amenities (benches and trash receptacles) $50,000 5.0 $2,500 18 Inter -Urban Trail Linear Parks Safety and security lighting along various points of trail $50,000 0.0% so 19 Jack Long Park Neighborhood Parks Parking lot security lighting $10,000 0.0% $0 20 Lyon Creek Greenway Natural Area/Greenway Acquire adjacent properties - Phase! $333,000 50.0% $166,500 21 Matt Hirvela / Bicentennial Park Neighborhood Parks Replacement / upgrade of play equipment $85,000 10.0 $8,500 22 Matt Hirvela / Bicentennial Park Neighborhood Parks Expand trail system through park $25,000 10.0 $2,500 23 Recreation Pavilion Special Use Areas Create design and business plan for a new Recreation Pavilion $150,000 10.0 $15,000 Base Base Base Base Base Base Base Base Base Base Base Base Base Base Base Base Base Facility Improvement Improvement Facility Improvement Improvement Facility Improvement Improvement Facility Improvement Acquisition Improvement Improvement Passive Passive Passive Passive Passive Passive Passive Passive NA Passive Active Passive NA NA NA Passive Passive Base Improvement Passive 1,668 24 a Upgra, eplayg 50,1 25 Terrace Creek Park Neighborhood Parks Restrooms $250,000 30.0% $75,000 26 Terrace Creek Park Neighborhood Parks Improve safety surface and playground $100,000 10.0% $10,000 27 Terrace Creek Park Neighborhood Parks Info/Safety signage disc golfers/park users $5,000 0.0 so 28 Town Center Plaza Special Use Areas A central plaza for community with water feature $3,855,000 45.0 $1,734,750 29 Ballinger Park Regional Parks Demo of maintenance building $10,000 0.0 so 30 Ballinger Park Regional Parks Hall Creek Restoration North $680,000 0.0% so 14 Base Base Base Base Base Base Improvement Passive Improvement Passive NA Acquisition NA NA NA MOUNT' KE TER, CE PARKS R RATE ST' T: 31 Ballinger Park Regional Parks Hall Creek Restoration South $2,100,000 0.0% $0 Base 32 Evergreen Park Community Parks Playfield E-6 lights and turf $1,600,000 30.0% $480,000 33 Evergreen Park Community Parks Replace and expand support facilities including concession building and restrooms $400,000 20.0% $80,000 34 Forest Crest Playfield Community Parks Movable benches or small bleachers $30,000 0.0 so 35 Forest Crest Playfield Community Parks Drainage, irrigation and a sand -based playing surface $100,000 0.0 so 36 Inter -Urban Trail Linear Parks Interpretive signage (Historical and Natural Features) $10,000 0.0 so 37 Lyon Creek Greenway Natural Area/Greenway Acquire adjacent properties - Phase II $333,000 50.0% $166,500 38 Lyon Creek Greenway Natural Area/Greenway Acquire adjacent properties - Phase III $333,000 40.0% $133,200 39 Lyon Creek Greenway Natural Area/Greenway Safety, way -finding and interpretive signage along the greenway. $20,000 0.0% so 40 Matt Hirvela / Bicentennial Park Neighborhood Parks Access point north side of the park via purchase or easement $50,000 10.0 $5,000 41 Melody Hill Neighborhood Parks Area in need of a neighborhood park $1,000,000 50.0% $500,000 42 Terrace Creek Park Neighborhood Parks Property acquisition to expand/protect $200,000 50.0% $100,000 43 Terrace Ridge Park Neighborhood Parks Connect via trail to Cedar Way and Lyon Creek-powerline easement $200,000 50.0% $100,000 44 To Be Determined Natural Area/Greenway Future natural area/greenway acquisition to be determined as opportunities arise (approximately 7 acres) $700,000 50.0% $350,000 NA Base Facility Active Base Facility Base Base Base Base Acquisition Base Acquisition Base Base Base Base Acquisition Acquisition Acquisition Passive NA NA NA NA NA NA NA NA NA Base Acquisition NA Base Acquisition NA 1,860 45 it Athletic Field At attdviewing area 46 Ballinger Park Regional Parks Splash pad by Playfields $500,000 20.0% $100,000 47 Ballinger Park Regional Parks Parking lot $210,000 0.0% so 48 Ballinger Park Regional Parks Pad Restroom with showers and storage areas near Splash $300,000 20.0% $60,000 49 Ballinger Park Regional Parks Benches and tables near Splash Pad $50,000 5.0% $2,500 Target Facility Target - Passive NA Target Improvement Passive Target Improvement Passive 50 51 Ballinger Park Regional Parks Asphalt Trails $506,000 70.0% $354,200 52 Ballinger Park Regional Parks Development meadow around trail $150,000 10.0% $15,000 53 Ballinger Park Regional Parks Discovery pads $31,000 90.0% $27,900 54 Ballinger Park Regional Parks Wildlife viewing platform on west side of park over water $100,000 70.0% $70,000 Target Target Target Target Facility Improvement Facility Improvement Passive Passive Passive Passive 55 pi habitat,x Zi Target Facility Passive 56 Ballinger Park Regional Parks Development of creekside trail with walls and habitat snags west side $420,000 10.0% $42,000 15 Component Passive 57 Ballinger Park Regional Parks New bridge over Hall Creek near Clubhouse MOUNT' KE TFRI CE PARKS P RATE ST' T: $63,800 58 Ballinger Park Regional Parks Boardwalk over the wetland and creek $155,000 40.0% $62,000 59 Ballinger Park Regional Parks Crushed rock trails $93,000 15.0% $13,950 60 Ballinger Park Regional Parks Soft surface trails $14,000 15.0% $2,100 61 Ballinger Park Regional Parks Development of wetlands around trail, west side Component Passive Component Passive Component Passive Component Passive $923,000 10.0% $92,300 Component Passive 63 Ballinger Park Regional Parks Development of wetlands around trail, north side $55,000 10.0% $5,500 Target Facility Passive 64 Ballinger Park Regional Parks Development of wetlands around trail, main/clubhouse $226,000 10.0% $22,600 Target Improvement Passive 65 Ballinger Park Regional Parks Community garden and shed $240,000 10.0% $24,000 Target Facility Passive 66 Ballinger Park Regional Parks Runnel and rain gardens $81,000 10.0% $8,100 Target Improvement Passive 67 Ballinger Park Regional Parks Plaza south of clubhouse $100,000 10.0% $10,000 Target Facility Passive 68 Ballinger Park Regional Parks Athletic Fields - playfield lights and turf $1,600,000 30.0% $480,000 Target Facility Active 69 Evergreen Park Community Parks Improve pathways and trail access $100,000 5.0% $5,000 Target Improvement Passive 70 Evergreen Park Community Parks Playfield E-4/5 Lights and turf $1,600,000 30.0% $480,000 Target Facility Active 71 Fire Fighters Memorial Park Neighborhood Parks Park amenity upgrade including benches, tables and signage $5,000 10.0% $500 Target Improvement Passive 72 Fire Fighters Memorial Park Neighborhood Parks Playground upgrade $50,000 15.0% $7,500 Target Improvement Passive 73 Forest Crest Playfield Community Parks Site master plan $50,000 10.0% $5,000 Target Improvement Passive 74 Forest Crest Playfield Community Parks Restrooms with storage and concession capability $300,000 25.0% $75,000 Target Improvement Passive 75 Inter -Urban Trail Linear Parks A third trail head connect the Inter -Urban Trail to Premera Blue Cross $150,000 20.0% $30,000 Target Facility Passive 76 Inter -Urban Trail Linear Parks Small-scale recreation facilities such as a play area or fitness stations $20,000 10.0% $2,000 Target Facility Passive 77 Jack Long Park Neighborhood Parks Expand trail system through park $15,000 10.0% $1,500 Target Facility Passive 78 Jack Long Park Neighborhood Parks Playground equipment upgrades $25,000 30.0% $7,500 Target Improvement Passive 79 Lyon Creek Greenway Natural Area/Greenway Develop formal trailheads $30,000 30.0% $9,000 Target Facility Passive 80 Lyon Creek Greenway Natural Area/Greenway Trail amenities (lighting and benches) $20,000 5.0% $1,000 Target Improvement Passive 81 Recreation Pavilion Special Use Areas New Recreation Pavilion as directed by the master plan $30,000,000 40.0% $12,000,000 Target Facility Passive 82 Recreation Pavilion Special Use Areas New trailhead into Lyon Creek Greenway with kiosk $10,000 20.0% $2,000 Target Facility Passive 83 Recreation Pavilion Special Use Areas Playground $55,000 40.0% $22,000 Target Facility Passive 84 Terrace Creek Park Neighborhood Parks Improve crossings 48th Avenue West pedestrian/disc golf access $10,000 10.0% $1,000 Target Improvement Passive 85 Terrace Creek Park Neighborhood Parks Trail head features (interpretive signage) to Lyon Creek Greenway $10,000 10.0% $1,000 Target Improvement Passive 86 Terrace Ridge Park Neighborhood Parks Playground equipment and site furnishings $85,000 30.0% $25,500 Target Facility Passive 87 Veteran's Memorial Park Neighborhood Parks Enhance trails and access points (surface and lighting) $200,000 50.0% $100,000 Target Improvement Passive 16 1,668 1,860 MOUN'U AKE TERRACE PARKS PAPACY. FEE UPDATE RATE STUDY Peent ReIajeo ilotisidithiscso,t14100641VE1111101111TOttrINNIDAiiitibitsm„:, I creasein FaciIiyype Available Ba se Subtotal Target Subtotal Total Site master plan with adjacent natural, transportation, civic features $20,506,000 26% $5,275,700 $39,177,000 36% $14,246,450 $59,683,000 33% $19,798,300 Passive Facilities 5 15 20 Active Hours per Year 3,528 3,528 7,056 Figure 16-1 Tu km, ila Fire Impact Fees, 2008 TABLE I. Tukwila Firc Impact Fee Calculation, 2008 2007 Land Use Housing Units -1 Net Gross -01. 2008-2020 Impact Fee 2007 Housing Building Employme EmPk"le Units 3 Area 4 nt 5 - 2 Per Per 1,0040 Residential Per GFA S. Ft. GFA Unit Single familY 3.822 13% 516 249 5922 19% 227 Multifamily 4,107 8% 2.384 Multi -family .64959 81.200 26% ' 349 Office 26% 6.245 : 370.500 1,482 52.861,894 SI 62 51.624 Retail 135 20,384 I 2.418,000 , 4.836 1000 80 58 8580 Industrial Retail 20.343 1 3.860,800 , 4,826 1,458 80.13 81 27 TOTALS 346 ! 46,972 1 6.649,3110 1 11,144 8% 110.9 146 OFM ruanb3F3 2 PSC �5 Covered Errcaoyment fisur,r,33 43SF ch33FIF 3,.31: rr MF from 2007 EltaiMible. rdr Re.F3F31 4 Rem33 FOW Per emp. Offke 250,01 per er rp le4wA03i S;00f pee FErgp, X env, FF,333,th 5 9353 of 13134,0r3e1F.31313: Refon t,tir31,4F,33 at same% as 2037 empkr3,333=3 TAILL 2. Tukwila Fire Service Demand Calculation, 2008 12and Use 2007 Responses Incident Responses Revised 2007 Responses Proportion % Based al Incident on Net Reallocatio Responses Total n or "Other" Increase in Annual Incident Responses due to Growth Capital Costs Allocated by Incident Responses due to Growth Incident Incident Responses Responses Incident per 1,000 per 1,000 Responses Units Employees Sin le family 619 13% 19% , 249 868 19% 227 117 8% 8475.668 Multi -family .64959 26% ' 349 : 1,215 26% 296 705 , 4911,. 52.861,894 Office 445 10% 135 179 625 1359 1000 148 , 1059 8601.536 Retail 1.039 sso: 22 ,,,, 31% 418 1,458 31% 71 5 346 ! 24% 51,403,649 Industrial 362 8% 110.9 146 5(58 1159 25 0 120 861 8488,804 NET TOTAL 3.332 71% liM1'i, 1,341 4,673 1000.9 1.437 1005 55,831,550 Other 1.341 so% TOTAL 4.673 100% 100% ' 1,341 4,673 100% PM% 85,831.550 Noze: The 513,031,550 capilal cosi is 900.9 of 514,479,500 (the growth related fire capital cosi( Figure 16-1 Tukwila Fire Impact Fees, 2008 TABLE 3. 2007 Incident Respnnseshv PropeM Type & Allocation to Impact Fee Categories Fire 1/ept.. Land Ise (at&ioris Fire Aid Total IMPACT FEE cATEGoluEs Single- family Multi- family Office Retail Industrial TOTAL Public Assembly 12 42 54 54 Educational 18 30 45 48 lIcalth Care* 27 96 117 70 47 Single -fa rads 159 460 619 619 Apartments 224 570 794 794 Boarding House 0 2 _ 1 - 2 Hotels 11.12 203 305 305 Business** 1 441 590 L031 351 680 Industrial 12 2 14 14 Manufacturing 57 47 104 104 Sorage 51 I 63 244 244 SUBTOTAL 1.133 2,199 3,332 619 866 -145 1,039 3-62 3.332 PERCENT OF SUBTOTAL , 19% 26% 13% 31% 11% 1004 Special Properb? 275 855 1.130 Unclassified 148 63 211 SI IITII/TAI, 423 915 1.341 Reallocation of Special Properly & Unclassified 249 349 179 418 146 1,341 To TA I, INCIDENT RESPONSES BY IMPACT FEE CATEGORY 868 1,215 625 1,458 508 4,673 spht btre Mk011-farIlli5„...KP,,,, Office (Redmond sphl 34*..6 Office, (7,6?„--. Retail (2007 ukwda) Figure 16-2 EXHIBIT B Fire Department Capital Facilities List Capital Facility Cost I Construct/build relocated Station 51 — 5,000 gsf $2,0001,000' addition due to new growth in TUC I Purchase aid car For Station 51 (new) $185,000 3. Purchase engine for Station 54 to replace aerial $750,000 ladder truck 4. Purchase land for relocated Station 52, il'Station 51 $544,500' is relocated 5. Construct/build relocated Station 52, if Station 51 is $3,000,000 relocated TOTAL $6,479,500 1) 5,000 gsf building addition x $4001psf building construction cost 2 ' ) 1/2 acre site (21,780 st) x $25/psf land cost 3) 7,500 gsf building x $400/psf building construction cost Page I of I M Figure 16 - Tukwila Parks Impact Fees, 2008 TABLE 1: 2008 Park Impact Fee Calculations Land Use 2007 2007 2007 2020 Housing 2020 2020 Housing Employment Building Area Units Employme Building Area Units -1 -2 -3 nt 1. O 2. PSRC 2007 Covered Emplooyment Estimates 3. Mail: 500gsf per emp; Office: 250gsf per emp, Industrial: 800gsf per emp; X emp growth 4. 43 SF du/yr, rest is MF from, 2007 Buildable Lands Report 5. 90% of Buildable Lands Report estirrra'Les, at same % as 2007 employment 6. Tukwila Resident/Non-Tukwila resident breakdown based on 2000 census data In 2000, the number of residents who live and work in Tukwila is 1,502, out of a population of 17,181 Net Growth, 2008 - 2020 Housing Units - Employmen Building Employment Employment: 4 t_5 Area - 3 : Tukwila Non -Tukwila Residents - Residents - 9%-6 91%-6 516 11,78% 52.32% $o $0 $0.00 $o $0.00 $0 2,384 4.77% $o $0.00 $o 1,482 370,500 133 1,349 4,836 2,418,000 435 4,401 4,826 3,860,800 434 4,392 1 2,900 1 11,144 1 6,649,3001 1,003 1 10,141 9% Impact Fee Persons per Hours per Total % Hours Cost Per Housing Per 1,000 Rounded Housing Unit Week Hours Allocation Unit GFA*' I 2.54 2.54 1 3,329 2.49 2.49 14,781 11,78% 52.32% $o $0 $0.00 $o $0.00 $0 1.00 1,349 4.77% $o $0.00 $o 1.00 4,401 15.58% $o 50.00 so 1.00 4,392 15.55% $o 50.00 $0 28,251 100 00% Note: S 11,025,000 is 90% of 512,250,000 120 Figure 16-3 EXHIBIT A Tukwila Parks Impact Fees, 2008 (80% impact fees, 20% city contribution TABLE 1: 2008 Park Impact Fee Calculatior (80% - 20% split) Lanai Ilse 2007 2007 2007 Building 2020 housing 2020 2020 Building Housing, E1111 ploy 111C111 Area -3 Units 1�.nlploynlent Area Units -1 -2 SiRgIC-611108" 3.822 4.338 Multi-farnily 4.107 6,491 Land Use Office 6.245 1,561,250 7.727 1,931,750 Retail Industrial 20.384 20,343 10.192,000 16.274.400 25M0 25,169 12.61000 20.135,200 I .S 7,929 46,972 28,027,650 10,829 58,116 34,676,950 I. OFF 2. PSRC 2007 Covered Fniployment Estimates 3. Retail: 500gst'per enip; Office: 250gst'per enip; Industrial: 800gif'per cnip; X enip gro%NF111 4 43 SI: duiyr; rest is MF from 2007 Buildable Lands Report 5, 90% ol'Buildable Lands Report estimates, at swine % as 2007 ernployrnent 6. Tukwila RcsidenvNl'on-TukwNila resident breakdown based on 2000 census data In 2000, the number of'residents who live and work in Tukwila is 1.502, out ot'a population of 17,181, or YNG Net Growth, 2008 - 2020 Land Use Housing Employment Building Area - Employment- Employnient: lJnits - 4 -5 3 Tukwila Non-Tuhwila Residents -9% Residents -91%- -6 6 Single-fikniilw 516 Multi -fa rail 2,384 Land Use Office Retail — 1.482 4,836 370,500 2A18.000 133 435 1.349 4.401 Industrial ITO'LALS 1 4.826 2,900 1 11,144 3.860,800 1 6,649,300 1 434 1,003 1 4.392 10,141 1 Note: S6400,00 is 80% of'$8,000.000 121 Impact Fee Land Use Persons Use Ratio Total Use by % Used by Cost AAlocation Per Housing Per 1,000 Rounded per Between Land Use Land Use Unit GFA** 11ousing Residents/ Category Category Unit Employees Single-farnif.v 2,54 2,44 3,198 11.49% $735,607 $1,425.59 5I,426 Multi-farni1v 2.49 144 14A84 5106% $3,331.715 $1J97.53 S1,398 Office 1.00 1.349 4.85% $310,214 $837.28 $837 R e I a i 1 1.00 4.401 15.82% $1,012,279 $418.64 $419 Industrial 1.00 4.392 1 15.78% 1 $1.010,185 $261.65 5262 TOTALS 27.823 1 100.00% $6,400.000 Note: S6400,00 is 80% of'$8,000.000 121 Figure 16-4 Mff r4m.- Tukwila Parks Capital Facilities List Project List — Impact Fees 2009 to 2.015 Project Cost Duwamish Hill Preserve Develop Phase 11 $2,go0,go0 *$2,500,000 Trail Connections Green River Trail to Renton $500,000 Black/Cedar River Trail Tukwila Pond Development — Phase IV $3,000,000 (A�' GfTUkWila 120011 ij&AeRd La '—ease); expand featwFes .an d-A+Yk-eS TOD Pedestrian Bridge Sounder Connection 2,000,000 Total $8,000,000 * Tukwila Pool removed from list due to the formation of the Metropolitan Park District in 2011; those funds were added to the Duwamish Hill Preserve project. NOTE: Previous version of Exhibit B (prior to strike -through changes resulting from formation of the MPD) was included as an attachment to Ordinance No. 2220. Revised January 2012 122 City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM TO: Finance Committee FROM: Peggy McCarthy, Finance Director BY: Vicky Carlsen, Deputy Finance Director CC: Mayor Ekberg DATE: August 16, 2017 SUBJECT: Calculation of Business License Fee ISSUE Our City Attorney's has recommended that the City change the way the business license fee is calculated. BACKGROUND At the July 8, 2017, Finance Committee meeting, staff presented a draft ordinance and resolution amending the business license fee structure and providing for a modest inflationary adjustment. Staff recommended a combined rate for full-time employees of $70 and $50 for part-time employees. Full-time has been defined as 30 hours or more per week. There was unanimous approval to forward this item to the July 24, 2017 Committee of the Whole. After discussion at the July 24, 2017, Committee of the Whole, council consensus existed to return this item to the Finance committee for further discussion regarding the part-time fee recommendation. This item was rescheduled for the Finance Committee on August 8, 2017. On August 7, 2017„ our City Attorney's Office notified staff that the City should consider changing the manner in which the business license fee is calculated. Due to the late notice of this recommendation, the Committee was briefed on this matter and there was consensus to bring revised legislation to the August 22, 2017, Finance committee for review. DISCUSSION Pursuant to state law (RCW 35A.82.020), the City is permitted to charge a business license fee for the purposes of generating revenue. Currently, the City charges a "Combined License Fee" that contains a revenue generating fee, as well as a regulatory fee, both of which are based on a calculation related to the number of 'lull time employee equivalent" ("FTE") employees employed by the business. The City Attorneys' Office has recommended that the City eliminate the regulatory component of the fee, in order to address changes in the law that have occurred since the fee structure was adopted. The revised ordinance and resolution reflect elimination of the regulatory component of the fee (so that the fee is no longer a combination of both regulatory and revenue generating fees, and solely a revenue generating fee), and rename the fee a "Business License Fee". The City is still recommending a full-time employee rate of $70, and $50 for part-time employees. 123 RECOMMENDATION The Council is asked to approve the ordinance and resolution and consider this item at the August 28, 2017 Committee of the Whole meeting and subsequent September 5, 2017 Regular Meeting. ATTACHMENTS --Revised Draft Ordinance --Revised Draft Resolution 1 124 I am •'� ! • • • • I WIN J1 til r ` • r w y w • AM 1 0 r ! I • I • i r r a � • ! r r • a MAW WHEREAS, the City has analyzed current business license fees; and WHEREAS, the City has received multiple public comments that the existing business license and revenue generating regulatory license (RGRL) fee calculation based on full-time equivalent (FTE) can be difficult to calculate correctly; and WHEREAS, calculating the fee by "Employee" rather than FTE will simplify the fee calculation process for the public and City staff; 2nd NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY ORDAINS AS FOLLOWS: NMI FCMIMII- . • W: Word Process ing\Ordinances\Review business license fee structure strike-thru 8-14-17 bjs Page 1 of 7 125 for 2018 and beyond, and have no impact on Business Licenses issued by the City for 2017. Section 2. TMC Section 5.04.010 Amended. Ordinance Nos. 2496 §1, 2381 §1, 2356 §1, 2333 §1 and 2315 §1 (part), as codified at Tukwila Municipal Code (TMC) Section 5.04.010, Subparagraph 10, are hereby amended to read as follows: Ift, 11101VIN, ft, 1! ME MA a M "'I'affir."WIMIRM 111111117FMIMMMICAT -00 1 ~0 .. -1-1111- - 11.112121=21.*= "A"M KOV11111WD FAM Vml - ............ 1 d T r-.•— fa 4410. "Employee" means and includes each of the following persons who are not required by the City to have his/her/its own separate City of Tukwila business license: a. Any person employed at anv business who performs an part of their duties within the City of Tukwila-, and ab. Any person who is on the business's payroll, and includes all full-time, part-time, and temporary employees or workers; and bc. Self employed peFsens, sole prepFieters, 9Owners, officers, managers, and partners; and twok"It "1111111111VAIM wage from the business.–aR iRdepeRdeRt GeRtraGtor who may be exempt from T ra a — a separate City of Tukwila business4iG. . -. rmine the Business License and Section 3. TMC Section 5.04.020 Amended. Ordinance Nos. 2496 §2, 2425 §1, 2381 §3, 2356 §2, 2333 §3 and 2315 §1 (part), as codified at TMC Section 5.04.020, are hereby amended to read as follows- . I _. -1 .1 A. Application Required. Any person desiring to establish or conduct any business enterprise or undertaking within the corporate limits of the City shall first apply to the Finance Department for a license to conduct such business. The application shall be upon a form furnished by the Finance Department on which the applicant shall state the company name and address; the nature of the business activity or activities in which he/she desires to engage; the place where the business will be conducted; the number of employees, whether full or part-time, on the payroll as of January 1, or, if a new business, the number to be employed on the opening date; the Washington State Unified Business Identifier (UBI) number; and other information pertaining to the W: Word Processi ng\Ord i na n ces\Re view business license fee structure strike-thru 8-14-17 :bjs Page 2 of 7 IM business as required by the City. Owners of residential rental property are not subject to the application requirements in this chapter but shall adhere to the application requirements in TMC Chapter 5.06. B. Fee - General. 1. The application must be accompanied by the appropriate application fee in accordance with the fee schedule adopted by resolution of the City Council. The license fee for the annual license ( Business License fee) issued under this chapter shall be GaIGulated determined per full tirn equivalent (FTE) emp based on the total number of emplovees, and be Gerwised -_,1 a D_UsSiR866 LiGeRlie fee, [flus -a Iculated in accordance with the fee schedule adopted by resolution of the City Council. 2. It will be the responsibility of the business to determine the total number of FTE employees and, if required, demonstrate to the satisfaction of the Finance Director that the Galraulation and information pertaining to the Gembined Business License fee are is accurate. Businesses without a full year of operating history shall estimate the number of €TE employees that will be employed in a 12 -month period. C. Minimum Fee. There shall be an annual minimum fee for a Glambined Business License, GeMpFiged of a _6161-SiRe— LiGe%e A_R RGRL= fee-, in accordance with the fee schedule adopted by resolution of the City Council. An entity subject to exemption pursuant to TMC Section 5.04.090 may not pay a Combined Business License fee. 1. A business with less than $12,000.00 of annual gross receipts shall pay the minimum license fee. 2. An entity engaging in some activities or functions that are exempt from the Business License fee and some that are not exempt shall pay a ua Business License fee based on the number of FTE employees involved in the functions or activities that are not exempt. 43. If a business has more than one location within the corporate limits of the City, the` -n-m—hined --Business License fee for each location shall be no less than the minimum fee required under this chapter. 54. The CombinedBusiness License fee for a business required to be licensed under this chapter and not located within the City's corporate limits shall be GaIG�dated determined by multiplying the appropriate -Business License fee by the number of F -TE employees working within the City's corporate limits, in accordance with the fee W: Word Processing\OrdinanceslReview business license fee structure strike-thru 8-14-17 :bjs Page 3 of 7 127 schedule adopted by resolution of the City Council. but fln no event shall the Gembined Business License fee be less than the minimum fee set forth in this chapter. If the number of FTE employees is not known at the time of application or renewal of the license, the business shall estimate the maximum number of FTE employees they anticipate working within the City's corporate limits at any time during fcw the 12-month period subject to licensure. 95. Businesses doing business in the City that have no employees physically working within the City's corporate limits shall pay the minimum fee required under this chapter. 7-6. Businesses or organizations eligible for a temporary business license pursuant to TMC Section 5.04.010 will be required to pay the minimum fee under this chapter. This section shall not apply if the applicant is applying for a license related to his/her participation at a City-sponsored event or as part of an event held at the Tukwila Community Center. If the applicant is applying for a license related to his/her participation at a City-sponsored event or as part of an event held at the Tukwila Community Center, the applicant is required to complete all application requirements and approvals required by the City's Parks and Recreation Department. D. New Businesses. The GGmbined Business License fee for a new business shall be based on the estimated number of F-TE- employees that will work in Tukwila for a 12-month period. If, during the first license year for a new business, the City determines the actual number of employees is significantly different than the estimated number identified by the business owner, the amount of theusiness License fee will be recalculated for the new business. If the revised GerAbined Business License fee is higher than the original Go;pb°^Business License fee paid by the business owner for the first license year, the business owner must pay the difference to the City within 30 days after written notice of the amount owed is sent to the business owner by the City. E. Over-reporting of Employees H4urs. In the event the business owner miscounted the number of F-TE employees hours by an error factor of more than 15% and paid an excess Gembined Business License fee as a result, a business may request that the City refund the overpayment. The request must be made in writing to the Finance Department, and the City must receive the request and all supporting documentation no later than 60 days after the end of the calendar year in which the error was made. If the City is satisfied the business owner paid an excess GembiRed Business License fee, the City will refund the excess amount paid to the business owner. F. Under -reporting of Employees Houfs. If, at the time of license renewal, the City determines the business owner under -reported the number of F -TE employees hoUFS for the preceding year by an error factor of more than 15%, the business shall pay the balance of the corrected GE)mWn4e4-Business License fee (calculated as the difference between the paid Gembined -Business License fee and the corrected Gembined-Business License fee)7. tGgetheF W: Word Processing\0rdinancesReview business license fee structure strike-thru 8-14-17 :bjs Page 4 of 7 128 ba,IaRc,-�, The Finance Director shall mail written notice of the balance due to the business owner, and the business shall pay the balance due to the City within 30 days of the date the written notice is mailed by the City. A penalty of 20% of the balance due will be applied if payment is not received within 30 days. if the "'J"' "^-- REA FeG "Y tiMely PaYrHeRt, aR addi*)Ral pe-R-aIVY, b-- -a44e4—,based upeR the iR thig Ghaptel` G. Payment by Draft or Check. Payment made by draft or check shall not be deemed a payment of the Gqmbined Business License fee unless and until the same has been honored in the usual course of business, nor shall acceptance of any such check or draft operate as a quittance or discharge of the Gomb#ied-Business License fee unless and until the check or draft is honored. Any person who submits a GembiRed Business License fee payment by check to the City, pursuant to the provisions of this chapter, shall be assessed an NSF fee set by the Finance Director if the check is returned unpaid by a bank or other financial institution for insufficient funds in the account or for any other reason. W: Word Processing\Ordinances\Review business license fee structure strike-thru 8-14-17 �bjs Page 5 of 7 129 W_ Word Processing\Ordinances\Review business license fee structure strike-thru 8-14-17 :bjs Page 6 of 7 130 Section 6. Corrections by City Clerk or Code Reviser. Upon approval of the City Attorney, the City Clerk and the code reviser are authorized to make necessary corrections to this ordinance, including the correction of clerical errors; references to other local, state or federal laws, codes, rules, or regulations; or ordinance numbering and section/subsection numbering. Section 7. Severability. If any section, subsection, paragraph, sentence, clause or phrase of this ordinance or its application to any person or situation should be held to be invalid or unconstitutional for any reason by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this ordinance or its application to any other person or situation. Section 8. Effective Date. This ordinance or a summary thereof shall be published in the official newspaper of the City, and shall take effect and be in full force and effe PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Regular Meeting thereof this day of " 2017. ATTEST/AUTHENTICATED: Christy O'Flaherty, MMC, City Clerk Allan Ekberg, Mayor APPROVED AS TO FORM BY: Filed with the City Clerk:. Passed by the City Council: Published: Effective Date: Rachel B. Turpin, City Attorney Ordinance Number: W: Word Processing\0rdinancesReview business license fee structure strike-thru 8-14-17 :bjs Page 7 of 7 131 132 WHEREAS, the City has analyzed current business license fees; and WHEREAS, the City has received multiple public comments that the existing business license and revenue generating regulatory license (RGRL) fee calculation based on full-time equivalent (FTE) can be difficult to calculate correctly; and WHEREAS, calculating the fee by "Employee" rather than FTE will simplify the calculation process for the public and City staff; qtld NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY RESOLVES AS FOLLOWS: Section 1. Repealer. Resolution No. 1875 is hereby repealed. Section 2. Fee Schedule. For 1018, Business License fees will be charged 2-4 according to the following schedule: (continued ... ) WAWord ProcessingResolutions\13usiness license fee schedule revised strike-thru 8-14-17 VC:bjs Page 1 of 5 133 ANNUAL BUSINESS LICENSE FEE SCHEDULE Standard Business License fee: �50 per part-time employee* Employee is defined at Tukwila Municipal Code Plus Section 5,04.010(10), copied below. - A "part-time employee" is an employee $70 per full-time eqWlV@1ORt working 29 or less hours per week. employee -W -T9* - A "full-time employee" is an employee working equals total Business License Fee** 30 or more hours per week, **The total Business License fee due affHN4F#-will vary based on the combination of part-time and full-time employees employed by the business. For exam le, a business with one part-time employee and no other employees) will pay a GBusiness License Fee of $50, A business with one full-time employee and no other employees) will pay a Goo �; �a Business License Fee of $70, Minimum Gen+b*ied Business License fee: $50.00 C"', 10. ns and, 11"r,;urje Nli` F1 i__", f ----- ------ V e )n �-il ary, --fl] tri e 1,9 t; e S "V 1 Q of Tukwila, 'DLjSii_1es,_-, s arrl vvo6(,e­, . . . ... ........ ..... - - -------- --------- 0"qjj­['_', k% t 1 S 0 i-, Vv 1-1 1,_� E, S vy 0 i k I'll rL-''-, L- L) 1, i S SS -- --------- - ----- but not limited to, family members, regardless of whether they receive a wage from the business WAWord Processing\Resolutions\Business license fee schedule revised strike-thru 8-14-17 VC:bjs Page 2 of 5 134 0 CIA -99a. -AM Combined UGe se ke (Business License Fee RGRI= Fee— Gembined LiGense 491 - 3- Fee Multip4ef $67.0 9.03489 (up to 1,920 heurs4 Fee Due - Annual hours equal the total RumbeFef hours wGrked ir; a Galendar yea., —by MaRage% @Rd eRIPlGYeeG iRGl6ldiRg faMily F,- beth full --d p-Ft time— HGUFS WE)F 44444e--Gff. The multiplier equals the GIRRHal GGMbin8d fee d -- -1 ,929, WhiGh is t�e Gtanda,d fi ill time equivaleRt (FT-E) aRRUal rAiAimum fee far GIRY liGeRG iS $67,00, WhiGh iG the fee fOr Up tG 4,929 hquFs weFked --,-+44aF yeaF. Other annual license fees: Adult Cabaret establishment $500.00 + GombiRedbusiness License Fee (per above Adult Cabaret entertainer $75.00 + Combined business License Fee (per above Gali;ulatieH4) Adult Cabaret manager $75.00 Adult Entertainment Cabaret $500.00 + Gam W;ed -Business License Fee (per above establishment ea loGw 1 at i--. ) Adult Entertainment Cabaret $75.00 + G4P+b4ie4-Busine,ss License Fee (per above entertainer M GaIGWlatiGn) Adult Entertainment Cabaret $75.00 manager Vi AWord P rocessi ng \Resolution s\B u sines s license fee schedule revised strike-thru 8-14-17 VC:bjs Page 3 of 5 135 Amusement Center $500-00 + Goy, �-Business License Fee (per above Ga!Gulatioo) Amusement device fee $50.00 per device + GGR;biRed usiness License Fee (per above- Ga1Gu4a#GA) Amusement device removal fee $50.00 per device Amusement device storage fee $10.00 per device per day Appeal Fee $250.00 Cabaret establishment $300,00 + mined Business License Fee (per above ealrsulafiG,n) Contractor based outside of Tukwila Same as Gembined i sines License Fee (per above GaIGUlatio-R) Panoram premises $100.00 Panorarn device $50+00 per device Panorarn operator $725.00 Penalty for late acquisition of If received or postmarked within 0 to 30 days of business license (operating a operation = 5% of license fee business without a valid license) If received or postmarked within 31 to 60 days of operation = 10% of license fee If received or postmarked within 61 to 90 days of operation = 15% of license fee If received or postmarked within 91 to 120 days of operation = 20% of license fee If received or postmarked at 121 days of operation or longer = maximum of 25% of license fee Penalty for late renewal of business If received or postmarked Feb. 1 through Feb. 28 license = 15% of license fee If received or postmarked March 1 through March 31 = 30% of license fee If received or postmarked April 1 or later 45% of license fee Peddler/Solicitor $70.00 Reinstatement of license fee $50.00 Washington State Patrol WATCH $12.00 background check - ------------- - - --- - - . ....... . WAWord Processing\ResolutionslBusiness license fee schedule revised strike-thru 8-14-17 VC:bjs Page 4 of 5 136 PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, al ,2 Regular Meeting thereof this day of ) 2017 Christy O'Flaherty, MMC, City Clerk Filed with the City Clerk: Passed by the City Council: Resolution Number: WAWord Processing\Resolutions\Business license fee schedule revised strike-thru 8-14-17 VC:bjs Page 5 of 5 137 138 Finance Committee Minutes August 8, 2017 D. Ordinance: Amending Municipal Code Chapter 5•o4 Staff is seeking Council approval of an ordinance that would amend Tukwila Municipal Code Chapter 5.04, "Licenses Generally," to replace "FTE" with "employee" regarding the business license fee structure. This item was approved with amendments by the Finance Committee on July 18, 2017, but was referred back to Committee by Committee of the Whole on July 24, 2017. Recent Washington State legislation will require the City to use the State's online business license system within the next few years, and staff recommends changing the current fee schedule to be based upon flat rates per employee totals to streamline the process in preparation for moving to the State system. The proposed ordinance would assess a flat rate of $70 per full-time employee (defined as 30 hours or more each week) and $50 per part-time employee. As follow-up to the Committee of the Whole discussion, staff provided more detail about how $50 for part-time employee was calculated. Since part-time is defined as fewer than 3o hours per week, and 3o hours is 75% of a typical workweek, the proposed part-time rate was derived as 75%ofthe proposed full-time rate rounded down to a whole number. Staff provided an e-mail from Assistant City Attorney Charlotte Archer recommending that the business license fee structure be amended from a "combined business license fee", which includes both a standard license fee plus a revenue generating license fee, to a "single license fee". Since this change wasn't included in the packet, committee members asked to have the legislation return to the next Finance Committee meeting for further review. To address any unintended consequences of changing the fee structure, staff offered to implementthe proposed changes forthe 2018 license year, and return to committee in mid -2o18 for a comprehensive review of the data collected. Committee member McLeod said he preferred a lateral change in fee structure for part-time employees and recommended $35 instead of $50 since we're moving to this model in advance of going live with the State's system. APPROVED 2-1, WITH COMMITTEE MEMBER MCLEOD OPPOSED. FORWARD TO AUGUST 22, 2017 FINANCE COMMITTEE. Resolution: Adopting a Revised Business License Fee Schedule Staff is seeking Council approval of a resolution that would adopt the revised business license fee schedule pursuant to the draft ordinance discussed above. UNANIMOUS APPROVAL. FORWARD TO AUGUST 22, 2017 FINANCE COMMITTEE. III. MISCELLANEOUS Adjourned at 6:20 P.M. j, Committee Chair Approval Minutes by SW 139 140 Finance Committee Minutes August 8, 2017 D. Ordinance: Amending Municipal Code Chapter 5•o4 Staff is seeking Council approval of an ordinance that would amend Tukwila Municipal Code Chapter 5.04, "Licenses Generally," to replace "FTE" with "employee" regarding the business license fee structure. This item was approved with amendments by the Finance Committee on July 18, 2017, but was referred back to Committee by Committee of the Whole on July 24, 2017. Recent Washington State legislation will require the City to use the State's online business license system within the next few years, and staff recommends changing the current fee schedule to be based upon flat rates per employee totals to streamline the process in preparation for moving to the State system. The proposed ordinance would assess a flat rate of $70 per full-time employee (defined as 30 hours or more each week) and $50 per part-time employee. As follow-up to the Committee of the Whole discussion, staff provided more detail about how $50 for part-time employee was calculated. Since part-time is defined as fewer than 3o hours per week, and 3o hours is 75% of a typical workweek, the proposed part-time rate was derived as 75%ofthe proposed full-time rate rounded down to a whole number. Staff provided an e-mail from Assistant City Attorney Charlotte Archer recommending that the business license fee structure be amended from a "combined business license fee", which includes both a standard license fee plus a revenue generating license fee, to a "single license fee". Since this change wasn't included in the packet, committee members asked to have the legislation return to the next Finance Committee meeting for further review. To address any unintended consequences of changing the fee structure, staff offered to implementthe proposed changes forthe 2018 license year, and return to committee in mid -2o18 for a comprehensive review of the data collected. Committee member McLeod said he preferred a lateral change in fee structure for part-time employees and recommended $35 instead of $50 since we're moving to this model in advance of going live with the State's system. APPROVED 2-1, WITH COMMITTEE MEMBER MCLEOD OPPOSED. FORWARD TO AUGUST 22, 2017 FINANCE COMMITTEE. Resolution: Adopting a Revised Business License Fee Schedule Staff is seeking Council approval of a resolution that would adopt the revised business license fee schedule pursuant to the draft ordinance discussed above. UNANIMOUS APPROVAL. FORWARD TO AUGUST 22, 2017 FINANCE COMMITTEE. III. MISCELLANEOUS Adjourned at 6:20 P.M. j, Committee Chair Approval Minutes by SW 141 142 City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM TO: Finance Committee FROM: Laurel Humphrey, Council Analyst CC: Mayor Ekberg DATE: August 16, 2017 SUBJECT: Business Responsibilities regarding Litter Control on Tukwila International Boulevard The Finance Committee has been reviewing a proposal to streamline business license fees in anticipation of converting to the Washington State system within the next few years. At the July 24, 2017 Committee of the Whole, public comment was given by a representative of Tukwila International Boulevard Action Committee (TIBAC) urging the City to do more to enforce business maintenance of exteriors, and to tie that enforcement in with the draft legislation, Chair Seal requested that the Finance Committee discuss the concerns, TIBAC previously approached the City with a request to revise business license requirements to "include the collection and disposal of any trash, litter, or garbage on the exterior of the business premises, including the public sidewalk adjacent to the business." At that time, staff determined that the proposal as submitted would be duplicative of existing codes, as TMC 6.12.040 prohibits owners or occupants of private property from allowing litter to accumulate. In addition, the City has adopted the International Property Maintenance Code which also prohibits accumulation of litter. Being out of compliance with the Tukwila Municipal Code is grounds for revocation of a business license. Please note that the Code Enforcement division is currently working with the City Attorney's Office on an update to TMC Chapter 8.45, Enforcement, and the draft will include a new repeat offender clause. The City welcomes public comment on the draft revisions which are scheduled to come before the Public Safety Committee on September 5, 2017. One of TIBAC's requests is to enhance business owner education on the code requirements pertaining to exterior maintenance. Staff agrees that this is a good idea and proposes to create a flyer that can accompany business license applications as well as add additional language on the application itself that points to the law and the city's expectations. Staff will present drafts of both to the Finance and Public Safety Committees for input. Staff is seeking Committee discussion, including any follow-up questions for the City Attorney. Staff recommends that the Committee consider this topic separately from the draft ordinance and resolution relating to business license fees, as any follow-up direction from the City Council will not impact the text of the legislation regarding fees. 143 144