HomeMy WebLinkAboutFIN 2017-11-07 COMPLETE AGENDA PACKETCity of Tukwila
Finance Committee
O Verna Seal, Chair
O Kathy Hougardy
O Thomas McLeod
AGENDA
TUESDAY, NOVEMBER 7, 2017 — 5:30 PM
HAZELNUT CONFERENCE ROOM
(At east entrance of City Hall)
Distribution:
V. Seal
K. Hougardy
T. McLeod
D. Robertson
Mayor Ekberg
D. Cline
C. O'Flaherty
L. Humphrey
Item
Recommended Action
Page
1. PRESENTATION(S)
2. BUSINESS AGENDA
a. A grant agreement with the State of Washington Office of
a. Forward to 11/20 Consent
Pg.1
Public Defense.
Agenda.
Cheryl Thompson, Executive Assistant, Mayor's Office
b. Reappointment of Kimberly Walden as Municipal Court Judge.
b. Forward to 11/20 Regular
Pg.19
(1) An ordinance regarding the setting of salary.
Mtg.
(2) Contract.
Cheryl Thompson, Executive Assistant, Mayor's Office
c. Tax levy legislation:
c. Forward to 11/13 C.O.W.
Pg.27
(1) An ordinance increasing the regular property tax levy
one percent from the previous year commencing
and 11/20 Regular Mtg.
January 1, 2018, on all property, both real and personal.
(2) An ordinance levying the general taxes for the fiscal year
commencing January 1, 2018
Vicky Carlsen, Deputy Finance Director
d. 2017 3rd Quarter financial report.
d. Forward to 11/13 C.O.W.
Pg.37
Vicky Carlsen, Deputy Finance Director
e. An ordinance adopting an amended mid -biennium budget.
e. Forward to 11/13 C.O.W.
Pg.121
Vicky Carlsen, Deputy Finance Director
and 11/20 Regular Mtg.
f. A resolution amending the Financial Reserve Policy.
f. Forward to 11/13 C.O.W.
Pg.153
Sherry Wright, Senior Fiscal Coordinator
and 11/20 Regular Mtg.
g. An update on Park and Fire impact fees—legislative process
and timeline.
g. Committee decision.
Pg.157
Peggy McCarthy, finance Director
h. An update on financing for the Public Safety Plan
h. Information only.
Pg.159
Public Works shops facility.
Peggy McCarthy, Finance Director
3. ANNOUNCEMENTS
4. MISCELLANEOUS
Next Scheduled Meeting: Tuesday, November21, 2017
15. The City of Tukwila strives to accommodate individuals with disabilities.
Please contact the City Clerk's Office at 206-433-1800(TukwilaCitvClerkPTukwilaWA.gov) for assistance.
TO:
City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
FINANCE COMMITTEE
CC: Mayor Ekberg
David Cline, City Administrator
FROM: Cheryl Thompson, Executive Assistant
DATE: October 31, 2017
SUBJECT: Office of Public Defense 2018-2019 Grant Agreement
ISSUE
The Washington State Office of Public Defense has awarded the City of Tukwila a $74,000
grant for the Public Defense Program: $37,000 for 2018 and $37,000 for 2019. Council needs to
approve execution of the grant agreement since the award exceeds the $40,000 threshold.
BACKGROUND
The City of Tukwila has applied for and received grant awards from the Washington State Office
of Public Defense (WSOPD) since 2013. In prior years the grant awards have been for one year
and have ranged from $22,000 - $25,600. Effective 2018 WSOPD has transitioned to a two-year
grant application and award process.
DISCUSSION
On October 6, 2017 the City received notification that WSOPD has awarded the City $74,000 in
grant funds for 2018-2019: $37,000 for each year. WSOPD has stipulated that the grant funds
be used for to provide investigator services, interpreter services and social work assistance to
the Public Defense Program. The attached Grant Agreement must be signed and returned to
WSOPD by December 15, 2017 to accept the award and receive the funds. The City agrees to
utilize the grant funds as stipulated by WSOPD and to submit three written reports to WSOPD
as outlined in the agreement.
Past grant awards from WSOPD have allowed the City to translate our public defense forms into
six different languages: Spanish, Somali, Russian, Vietnamese, Hindi and Khmer; to provide
interpreter resources to public defense attorneys for attorney-client appointments; to contract
with a private investigator for public defense cases; to contract with a social services case
manager to assist public defense clients in obtaining social service; and to purchase portable
work stations to provide confidential meeting space for public defense attorneys to talk with their
clients during court sessions. These grant funds will allow the City to continue providing these
services in 2018-2019.
RECOMMENDATION
The Council is being asked to send this item to the consent agenda at the November 20, 2017
Regular meeting.
ATTACHMENTS
2018-2019 Grant Agreement
1
2
Grant Agreement No. GRT18511
FACE SHEET
WASHINGTON STATE OFFICE OF PUBLIC DEFENSE
1. Grantee
City of Tukwila
6200 Southcenter Blvd.
Tukwila, WA 98188-8548
2. Grantee Representative
Cheryl Thompson
Executive Assistant
6200 Southcenter Blvd
Tukwila, WA 98188
3. Office of Public Defense (OPD)
711 Capitol Way South, Suite 106
PO Box 40957
Olympia, WA 98504-0957
4. OPD Representative
Joanne I. Moore
Director
Office of Public Defense
711 Capitol Way South, Suite 106
PO Box 40957
Olympia, WA 98504-0957
5. Grant Amount
$74,000
6. Grant Period
January 1, 2018 through December 31, 2019
7. Grant Purpose
The Chapter 10.101 RCW city grants are competitive grants for the purpose of improving the quality of
public defense services in Washington municipalities. (See Chapter 10.101 RCW.)
The Office of Public Defense (OPD) and Grantee, as defined above, acknowledge and accept the terms of
this Grant Agreement and attachments and have executed this Grant Agreement on the date below to
start January 1, 2018 and end December 31, 2019. The rights and obligations of both parties to this
Grant are governed by this Grant Agreement and the following other documents incorporated by
reference: Special Terms and Conditions of the City Grant Agreement, General Terms and Conditions of
City Grant Agreement, and Exhibits A, B, and C.
FOR THE GRANTEE
FOR OPD
Name, Title
Joanne I. Moore, Director
Date
Date
Grant Agreement GRT18511
Face Sheet
Page 1 of 15
3
SPECIAL TERMS AND CONDITIONS OF THE CITY GRANT AGREEMENT
1. GRANT MANAGEMENT
The Representative for each of the parties shall be responsible for and shall be the contact person for
all communications regarding the performance of this Grant.
a. The Representative for OPD and their contact information are identified on the Face Sheet of
this Grant.
b. The Representative for the Grantee and their contact information are identified on the Face
Sheet of this Grant.
2. GRANT AWARD AMOUNT
The Grantee is awarded seventy-four thousand and 00/100 Dollars ($74,000) to be used for the
purpose(s) described in the USE OF GRANT FUNDS below. One-half of the award amount shall be
disbursed to Grantee in January, 2018 for use during calendar year 2018. The remaining one-half shall
be disbursed to Grantee in January, 2019 for use during calendar year 2019.
3. PROHIBITED USE OF GRANT FUNDS (as adopted in OPD Policy County/City Use of State Public
Defense Funding)
a. Grant funds cannot be used to supplant local funds that were being spent on public defense
prior to the initial disbursement of state grant funds.
b. Grant funds cannot be spent on purely administrative functions or billing costs.
c. Grant funds cannot be used for cost allocation.
d. Grants funds cannot be used for indigency screening costs.
e. Grant funds cannot be used for city or court technology systems or administrative equipment.
f. Grant funds cannot be used for city attorney time, including advice on public defense
contracting.
4. USE OF GRANT FUNDS
a. Grantee agrees to use the grant funds for the following:
i. Adding investigator services
ii. Providing interpreter services for attorney-client communications
iii. Social work services to assist public defense attorneys
b. Grantee agrees to obtain OPD's written permission before funds are used for any purpose
other than those listed in Section 4a above.
c. Grantee agrees to use the first disbursement of funds in calendar year 2018, and the second
disbursement of funds in calendar year 2019. If Grantee is unable to use the funds in the year
for which the funds are disbursed, the Grantee agrees to notify OPD to determine what action
needs to be taken.
d. Grantee agrees to deposit the grant check within fourteen days of receipt.
5. OVERSIGHT
a. Grantee agrees to submit written reports to OPD. The first report shall be submitted to OPD
no later than June 30, 2018 using the template found in Exhibit A. The second report shall be
submitted to OPD no later than December 15, 2018 using the template found in Exhibit B. The
Grant Agreement GRT18511
Special Terms and Conditions Page 2 of 15
4
third report shall be submitted to OPD no later than June 30, 2019 using the template found in
Exhibit C. Where indicated, reports must be submitted along with the Grantee City's public
defense attorneys' contracts, certifications of compliance, and other required documentation.
b. Over the duration of the grant term, OPD will conduct site visits for purposes of addressing
improvements to public defense and ensuring the use of grant funds for their specified
purposes. At OPD's request, Grantee will assist in scheduling such site visits and inviting
appropriate attendees such as, but not limited to: public defense attorneys, judicial officers,
and city representatives.
6. ORDER OF PRECEDENCE
In the event of an inconsistency in this Grant, the inconsistency shall be resolved by giving precedence
in the following order:
• Applicable federal and state of Washington statutes, regulations, and court rules
• Special Terms and Conditions Of the City Grant
• General Terms and Conditions of the City Grant
Grant Agreement GRT18511
Special Terms and Conditions Page 3 of 15
5
GENERAL TERMS AND CONDITIONS OF THE CITY GRANT AGREEMENT
1. ALL WRITINGS CONTAINED HEREIN
This Grant contains all the terms and conditions agreed upon by the parties. No other understandings,
oral or otherwise, regarding the subject matter of this Grant shall be deemed to exist or to bind any of
the parties hereto.
2. AMENDMENTS
This Grant may be amended by mutual agreement of the parties. Such amendment shall not be
binding unless it is in writing and signed by personnel authorized to bind each of the parties.
3. AMERCIANS WITH DISABILITIES ACT (ADA) OF 1990, PUBLIC LAW 101-336, also referred to as the
"ADA" 29 CFR Part 35.
The Grantee must comply with the ADA, which provides comprehensive civil rights protection to
individuals with disabilities in the areas of employment, public accommodations, state and local
government services, and telecommunications.
4. ASSIGNMENT
Neither this Grant, nor any claim arising under this Grant, shall be transferred or assigned by the
Grantee without prior written consent of OPD.
5. ATTORNEY'S FEES
Unless expressly permitted under another provision of the Grant, in the event of litigation or other
action brought to enforce Grant terms, each party agrees to bear its own attorneys fees and costs.
6. CONFORMANCE
If any provision of this Grant violates any statute or rule of law of the state of Washington, it is
considered modified to conform to that statute or rule of law.
7. ETHICS/CONFLICTS OF INTEREST
In performing under this Grant, the Grantee shall assure compliance with the Ethics in Public Service,
Chapter 42.52 RCW and any other applicable court rule or state or federal law related to ethics or
conflicts of interest.
8. GOVERNING LAW AND VENUE
This Grant shall be construed and interpreted in accordance with the laws of the state of Washington,
and the venue of any action brought hereunder shall be in the Superior Court for Thurston County.
9. INDEMNIFICATION
To the fullest extent permitted by law, the Grantee shall indemnify, defend, and hold harmless the
state of Washington, OPD, all other agencies of the state and all officers, agents and employees of the
state, from and against all claims or damages for injuries to persons or property or death arising out of
or incident to the performance or failure to perform the Grant.
10. LAWS
The Grantee shall comply with all applicable laws, ordinances, codes, regulations, court rules, policies
of local and state and federal governments, as now or hereafter amended.
Grant Agreement GRT18511
General Terms and Conditions Page 4 of 15
6
11. NONCOMPLIANCE WITH NONDISCRIMINATION LAWS
During the performance of this Grant, the Grantee shall comply with all federal, state, and local
nondiscrimination laws, regulations and policies. In the event of the Grantee's non-compliance or
refusal to comply with any nondiscrimination law, regulation or policy, this Grant may be rescinded,
canceled or terminated in whole or in part.
12. RECAPTURE
In the event that the Grantee fails to perform this Grant in accordance with state laws, federal laws,
and/or the provisions of the Grant, OPD reserves the right to recapture funds in an amount to
compensate OPD for the noncompliance in addition to any other remedies available at law or in
equity.
13. RECORDS MAINTENANCE
The Grantee shall maintain all books, records, documents, data and other evidence relating to this
Grant. Grantee shall retain such records for a period of six (6) years following the end of the grant
period. If any litigation, claim or audit is started before the expiration of the six (6) year period, the
records shall be retained until all litigation, claims, or audit findings involving the records have been
finally resolved.
14. RIGHT OF INSPECTION
At no additional cost all records relating to the Grantee's performance under this Grant shall be
subject at all reasonable times to inspection, review, and audit by OPD, the Office of the State Auditor,
and state officials so authorized by law, in order to monitor and evaluate performance, compliance,
and quality assurance under this Grant. The Grantee shall provide access to its facilities for this
purpose.
15. SEVERABILITY
If any provision of this Grant or any provision of any document incorporated by reference shall be held
invalid, such invalidity shall not affect the other provisions of this Grant that can be given effect
without the invalid provision, if such remainder conforms to the requirements of law and the
fundamental purpose of this Grant and to this end the provisions of this Grant are declared to be
severable.
16. WAIVER
Waiver of any default or breach shall not be deemed to be a waiver of any subsequent default or
breach. Any waiver shall not be construed to be a modification of the terms of this Grant unless stated
to be such in writing.
Grant Agreement GRT18511
General Terms and Conditions Page 5 of 15
7
Exhibit A
Washington State Office of Public Defense
Public Defense Improvement Program
City Grant Report #1
All City grant recipients are required to submit a completed copy of this report, along with corresponding
documentation, to the Washington State Office of Public Defense by June 30, 2018.
City:
Date Completed:
Contact Name:
Title:
Mailing Address:
City:
Phone:
Email Address:
Zip Code:
Section I: Public Defense Expenditures/Budget
1.1 In 2017, the city paid indigent defense expenses as follows:
a. Amount spent on attorney salaries and benefits, and contract attorney
amounts including conflict attorneys: $
b. Amount spent on investigators, experts, and other indigent defense
costs:
Does the above amount include state grant funds?
1.2 For 2018, the city budgeted indigent defense expenses as follows:
a. Amount budgeted for attorney salaries and benefits, and contract
attorney amounts including conflict attorneys:
b. Amount budgeted for investigators, experts, and other indigent defense
costs:
2018 Total:
Does the above amount include state grant funds?
Grant Agreement GRT18511
Exhibit A — Grant Report #1 — Due June 30, 2018
8
Page 6 of 15
2.1 In 2017, attorneys providing indigent defense representation had the following caseloads:
Fill in section 2.1(a) if the city has a public defender agency or contracts with a county public defender agency or
non-profit public defense firm. Fill in section 2.1(b) for list appointments or contracts with private attorneys.
a. Cities using public defender agencies.
Number of cases assigned to public defender agency (not
including conflict counsel):
Number of probation violations and other miscellaneous
post sentencing hearings assigned:
Number of full -time -equivalent public defenders:
Average per -attorney caseload, if available:
Number of cases assigned to conflict counsel:
b. Cities using list appointments or contracts with private attorneys.
Number of cases assigned to public defense attorneys:
Number of probation violations and other miscellaneous post
sentencing hearings assigned:
Number of attorneys with public defense contracts or on
court's appointment list:
Average per -attorney caseload, if available:
Section III: Grant Funds
3.1
Grant Amount Awarded for
2018:
3.2
Amount of Annual Grant
Funding Spent to Date:
3.3
Permissible Use(s) of Grant
Funds (See Section 4 of Grant
Agreement Special Terms and
Conditions):
Grant Agreement GRT18511
Exhibit A — Grant Report #1 — Due June 30, 2018
Page 7 of 15
9
3.4
Description of How Grant
Funds Have Been Used to
Date:
3.5
Plans for Utilizing Remaining
Funds by End of Calendar
Year (If Applicable):
3.6
Description of Impact State
Funds Have Had on Local
Public Defense Services:
3.7
Is there any particular
technical assistance that
OPD can provide your city?
Grant Agreement GRT18511
Exhibit A — Grant Report #1 — Due June 30, 2018
10
Page 8 of 15
Section IV: Attachments and Tables
4.1 If the city has public defense contracts, fill out the Table of Public Defense Contracts (Table I), and provide a
copy of each current contract in alphabetical order by attorney name. If possible, please provide scanned
copies of contracts, by CD or email attachment. Failure to provide current contracts could result in an
incomplete report.
4.2 If the court appoints public defense attorneys from a list, provide the name of each attorney and the
compensation paid per case or per hour in the Table of List -Appointed Public Defense Attorneys (Table II).
4.3 If the City has adopted any new public defense policies, ordinances, or resolutions within the last year,
please attach them to this report.
4.4 Provide copies of attorneys' 2018 quarterly Certificates of Compliance.
Grant Agreement GRT18511
Exhibit A — Grant Report #1 — Due June 30, 2018 Page 9 of 15
11
Table I: Public Defense Contracts and Subcontracts Currently in Effect (2018)
Name of attorney/firm
(If firm, please identify (1) the total number
of attorney FTEs handling public defense
cases, and (2) the name of each attorney
handling public defense cases)
Number of misdemeanor/
gross misdemeanor cases
anticipated for the
attorney/firm in 2018
Method and rate of
payment (per
case/per hour, etc.)
Conflict cases
only?
Yes/No
Grant Agreement GRT18511
Exhibit A — Grant Report #1 — Due June 30, 2018
12
Page 10 of 15
Table II List -Appointed Public Defense Attorneys (2018),
Name of attorney/firm
(If firm, please identify (1) the total number
of attorney FTEs handling public defense
cases, and (2) the name of each attorney
handling public defense cases)
Method and rate of payment (per
case/per hour, etc.)
Number of cases assigned
Grant Agreement GRT18511
Exhibit A — Grant Report #1 — Due June 30, 2018
Page 11 of 15
13
Exhibit B
Washington State Office of Public Defense
Public Defense Improvement Program
City Grant Report #2
All City grant recipients are required to submit a completed copy of this report to the
Washington State Office of Public Defense by December 31, 2018.
Failure to timely submit this report could delay disbursement of 2019 grant funds.
City:
Report Date:
Contact - Name:
Email:
Phone:
Address:
2018 Award Amount:
Amount Spent to
Date:
Permissible Use(s) of
Grant Funds (See
Section 4 of Grant
Agreement Special
Terms and Conditions)
Description of How
Grant Funds Have
Been Used in 2018:
Grant Agreement GRT18511
Exhibit B — Grant Report #2 — Due Dec. 31, 2018
14
Page 12 of 15
Plans for Utilizing 2019
Grant Funds:
Description of Impact
State Funds Have Had
on Local Public
Defense Services
Is there any particular
technical assistance
that OPD can provide
your city?
Grant Agreement GRT18511
Exhibit B — Grant Report #2 — Due Dec. 31, 2018 Page 13 of 15
15
Exhibit C
Washington State Office of Public Defense
Public Defense Improvement Program
City Grant Report #3
All City grant recipients are required to submit a completed copy of this report, along with
all public defense attorneys' 2019 quarterly Certificates of Compliance to the Washington
State Office of Public Defense by June 30, 2019.
City:
Report Date:
Contact - Name:
Email:
Phone:
Address:
2019 Award Amount:
Amount Spent to
Date:
Permissible Use(s) of
Grant Funds (See
Section 4 of Grant
Agreement Special
Terms and Conditions)
Description of How
Grant Funds Have
Been Used to Date:
Grant Agreement GRT18511
Exhibit C — Grant Report #3 — Due June 30, 2019
16
Page 14 of 15
Plans for Utilizing
Remaining Funds by
End of Calendar Year
(If Applicable)
Description of Impact
State Funds Have Had
on Local Public
Defense Services
Is there any particular
technical assistance
that OPD can provide
your city?
Grant Agreement GRT18511
Exhibit C — Grant Report #3 — Due June 30, 2019 Page 15 of 15
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TO:
FROM: Mayor Ekberg
David Cline, City Administrator
DATE: October 31, 2017
SUBJECT: Reappointment of Municipal Court Judge
City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
FINANCE COMMITTEE
ISSUE
The term of office for Judge Kimberly Walden will expire at the end of this year and it is my
intent to appoint her for an additional 4 -year term commencing January 1, 2018. The Tukwila
Municipal Code (TMC) 2.68.025 and the Revised Code of Washington (RCW) stipulate that the
judge's salary shall be fixed by ordinance.
BACKGROUND
Judge Walden was first appointed to the Tukwila Municipal Court in 2003 and has served
Tukwila since 2003.
DISCUSSION
Judge Walden has served admirably as the Tukwila Municipal Court Judge. Under her
leadership the Court has implemented several innovative programs including the Jail
Alternatives Program, a proactive Probation Division and several cost-cutting and efficiency
producing procedures.
An ordinance fixing the judge's salary is attached for your review maintaining the Judge's
position as a .90 FTE with the salary set at .90 of the salary set for District Court Judges in the
Salary Schedule adopted by the Washington Citizens' Commission on Salaries for Elected
Officials adopted on an annual basis. Holidays and Healthcare/Dental benefits would also be
prorated at 90%.
RECOMMENDATION
The Council is being asked to consider this item at the November 20, 2017 Regular meeting.
ATTACHMENTS
Ordinance
MOU
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20
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF TUKWILA, WASHINGTON, AMENDING ORDINANCE
NO. 2261, AS CODIFIED AT TUKWILA MUNICIPAL
CODE SECTION 2.68.026, REGARDING THE SETTING
OF SALARY FOR THE MUNICIPAL COURT JUDGE;
PROVIDING FOR SEVERABILITY; AND ESTABLISHING
AN EFFECTIVE DATE.
WHEREAS, the City requires the services of a Municipal Court Judge who is
appointed to a four-year term; and
WHEREAS, the current Municipal Court Judge will be reappointed to a term
commencing January 1, 2018, under the Contract for Municipal Court Judge Services
(MOU), attached hereto as Exhibit A; and
WHEREAS, pursuant to RCW 3.50.080 and Tukwila's Municipal Code, the salary of
the Municipal Court Judge shall be fixed by ordinance;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. Ordinance Amended. Ordinance No. 2261 §2, as codified at Tukwila
Municipal Code Section 2.68.026, is hereby amended to read as follows:
2.68.026 Municipal Judge Salary
The salary of the Municipal Court Judge shall be
provided for in the biennial budget adopted by the City Council set at the rate of 90% of the
District Court Judges salary as set by the Salary Schedule adopted by the Washington
Citizens' Commission on Salaries for Elected Officials.
W: Word Processing\OrdinancesWlunicipal Court Judge salary 10-30-17
CT:bjs
Page 1 of 2
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Section 2. 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 3. 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 4. 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 five days
after passage and publication as provided by law.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Regular Meeting thereof this day of , 2017.
ATTEST/AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk
APPROVED AS TO FORM BY:
Rachel B. Turpin, City Attorney
Allan Ekberg, Mayor
Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
Attachment: Exhibit A — Contract for Municipal Court Judge Services (MOU)
W: Word Processing\Ordinances\Municipal Court Judge salary 10-30-17
CT:bjs
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Page 2 of 2
City of Tukwila
Mayor's Office - David Cline, City Administrator
MEMORANDUM OF UNDERSTANDING
TO: Honorable Kimberly Walden, Municipal Court Judge
FROM: Allan Ekberg, Mayor
DATE: October 31, 2017
RE: Term of Appointment as Tukwila Municipal Court Judge
Allan Ekberg, Mayor
This Memorandum of Understanding will confirm your appointment as the Municipal Court Judge for the City
of Tukwila for the period from January 1, 2018 through December 31, 2021 and is pursuant to judicial and
legal mandates governing such appointments (RCW 3.50.040 and TMC 2.68). The following wages and benefits
are provided to you effective January 1, 2018, during the term of your appointment:
WAGE: Salary set at 90% of the District Court Judges Salary as set in the Salary Schedule adopted by
the Washington Citizens' Commission on Salaries for Elected Officials on an annual basis. The
current schedule, adopted on May 17, 2017 is attached hereto as Exhibit A. All taxes, social
security and related deductions shall be made from your wages.
BENEFITS: General Leave: You are entitled to accrue a general leave bank to use for sick leave and/or
vacation, as you deem appropriate. This general leave shall accrue at the rate of 12 hours per
month to a maximum accrual of 96 hours. Any hours over 96 that are not used are defaulted
back to the City. Upon the ending of your appointment, any leave hours, up to a maximum of
96 hours will be paid off at the rate of $70.00 per hour.
Holidays: You shall be entitled to the same holidays as the Non -Represented employee group,
paid at a prorated rate of 90% commensurate with your hours on the bench.
Healthcare/Dental: You have the option of participating in the City of Tukwila Medical/Dental
self-insured plan, Group Health Cooperative or waiving this benefit. The City will pay 90% of
the premium for you and your dependents. Payments by you will be a minimum of 10% and
may be higher if the GHC plan is selected and premiums are higher than the City's self-insured
plan. Your share of the premium will be made by payroll deduction.
Please sign the attached Personnel Action Form (PAF) and the bottom of this memorandum to indicate
agreement.
Agreed to this day of November, 2017.
Allan Ekberg, Mayor Kimberly Walden, Judge
Tukwila City Hall • 6200 Southcenter Boulevard • Tukwila, WA 98188 • 206-433-1800 • Website: TukwilaWA.gov
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Judicial
Position
MOU Exhibit A
C
Washington Citizens' Commission
on Salaries for Elected Officials
2017 and 2018 Salary Schedule
Adopted May 17, 2017
Branch
Supreme Court Chief Justice
Supreme Court Justices
Court of Appeals Judges
Superior Court Judges
District Court Judges
Current Salary Salary
Effective 9/1/2017
185,661
183,021
174,224
165,870
157,933
189,374
186,681
177,708
169,187
161,092
Information about the components of the Final salary schedule follows:
Judicial Branch:
Salary
Effective 9/1/2018
193,162
190,415
181,263
172,571
164,313
® 2% in 2017 and 2% in 2018 to maintain working toward the "benchmark" of Federal
Court Judges.
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TO:
FROM:
BY:
City of Tukwila
Jim Haggerton, Mayor
INFORMATIONAL MEMORANDUM
Finance Committee
Peggy McCarthy, Finance Director
Vicky Carlsen, Deputy Finance Director
CC: Mayor Ekberg
DATE: November 1, 2017
SUBJECT: 2018 Property Tax Levy
ISSUE
Approval of ordinances increasing the regular levy from the previous year and adopting the
general and excess property tax levies for 2018 by November 30, 2017.
BACKGROUND
A Public Hearing for adoption of the 2018 property tax levy is required by RCW 84.55.120. The
Hearing is scheduled for November 13, 2017.
The City was notified on October 24, 2017 that the assessed value for Tukwila for 2018 is
projected to be $6,044,327,455.
The ordinance to set the general tax levy also includes the excess levy related to the Public Safety
Plan that voters approved on the November 8, 2016 general election. The City sold $36.5 million
of bonds in 2016 and debt service repayment began in 2017. The excess levy will be assessed
for as long as the bonds are outstanding; the final payment is schedule for December 2036. The
total excess levy requirement for 2018 is $2,800,000 with an approximate levy rate of $0.47 per
thousand.
The budget adopted by Council for the 2017-2018 biennium is based, in part, on a property tax
revenue increase of 1% plus new construction.
DISCUSSION
Levy Amount
The assessed value and the allowable levy are subject to change until final levy rate
determination. A levy amount of $15,300,000 will be used for the ordinance. If the final allowable
levy is less than the ordinance amount, King County Department of Assessments will adjust the
ordinance amount to the final allowable levy amount and no further action by the Council will be
required.
Also included in the tax levy ordinance is an excess levy in the amount of $2,800,000 for debt
service related to the unlimited tax obligation bonds that were sold at the end of 2016. Total
bonds issued was $36.5 million.
27
INFORMATIONAL MEMO
Page 2
Levy Limit
RCW 27.12.390 allows for a maximum statutory levy rate for cities at $3.60 less the actual regular
levy made by a library district. RCW 41.16.060 also allows for an additional levy of $0.225 if a
city has a firemen's pension fund. The maximum allowable levy for 2017 is estimated to be
$3.45711. However, due to the 1% limitation, the Levy Limit Worksheet received from King
County estimates the City's preliminary levy rate for 2018 at $2.49969.
RECOMMENDATION
The City Council is being asked to approve the ordinance adopting the General Tax Levy and the
ordinance showing the dollar and percent increase from the previous year at the November 13,
2017 Committee of the Whole meeting and subsequent November 20, 2017 Regular Meeting. A
public hearing has also been scheduled at the November 13, 2017 Committee of the Whole.
ATTACHMENTS
Draft Ordinances
Preliminary Levy Limit Worksheet -2018 Tax Roll
W:11 Users\VickylBudget\Info Memo - 2018 Taxes with Excess levy.docx
28
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, INCREASING THE CITY OF
TUKWILA REGULAR LEVY FROM THE PREVIOUS YEAR,
COMMENCING JANUARY 1, 2018, ON ALL PROPERTY,
BOTH REAL AND PERSONAL, IN COMPLIANCE WITH
RCW 84.55.120; PROVIDING FOR SEVERABILITY; AND
ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, the City of Tukwila has properly given notice of a public hearing held on
November 13, 2017, pursuant to RCW 84.55.120; and
WHEREAS, after such hearing and after duly considering all relevant evidence and
testimony presented, the City Council has determined that in order to discharge its expected
expenses and obligations the City requires an increase in property tax revenue from the
previous year, in addition to the increase resulting from the addition of new construction and
improvements to property and any increase in the value of State -assessed property; and
WHEREAS, the City Council has determined it is in the City's best interest and
necessary to meet its expenses and obligations for the property tax revenue to be increased
for 2018, and the final assessed valuation calculation has been determined;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. An increase in the regular property tax levy, in addition to any amount
resulting from the addition of new construction and improvements to property and any
increase in the value of State -assessed property, is hereby authorized for the 2018 levy in
the amount of $129,634, which is a percentage increase of 1% from the previous year. This
increase is exclusive of additional revenue resulting from new construction, improvements
to property, any increase in the value of State -assessed property, any annexations that have
occurred and refunds made.
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29
Section 2. 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 3. 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 4. Effective Date. This ordinance or a summary thereof shall be published
in the official newspaper of the City, and shall take effect and be in full force and effect
January 1, 2018.
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
APPROVED AS TO FORM BY:
Rachel B. Turpin, City Attorney
Allan Ekberg, Mayor
Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
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Page 2 of 2
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, LEVYING THE GENERAL TAXES
FOR THE CITY OF TUKWILA IN KING COUNTY FOR THE
FISCAL YEAR COMMENCING JANUARY 1, 2018, ON ALL
PROPERTY, BOTH REAL AND PERSONAL, IN SAID CITY,
THAT IS SUBJECT TO TAXATION FOR THE PURPOSE OF
PAYING SUFFICIENT REVENUE TO CARRY ON THE
SERVICES OF THE SEVERAL DEPARTMENTS OF SAID CITY
FOR THE ENSUING YEAR, WITH AN EXCESS PROPERTY TAX
LEVY FOR THE PURPOSE OF PAYING DEBT SERVICE ON
THE CITY'S UNLIMITED TAX GENERAL OBLIGATION BONDS
ISSUED IN 2016, AS REQUIRED BY LAW; PROVIDING FOR
SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, the City Council of the City of Tukwila has considered the City's anticipated
financial requirements for 2018 and the amounts necessary and available to be raised by
ad valorem taxes on real, personal and utility property; and
WHEREAS, the following sentence is provided for information only: The maximum
Statutory Levy Rate for the City of Tukwila, as allowed by RCW 84.52.043, is $3.825, which
includes $0.225 for the Firemen's Pension Fund as allowed by RCW 41.16.060; and
WHEREAS, the City, pursuant to Ordinance No. 2514, passed on November 21, 2016,
authorized the issuance and sale of $36,500,000 principal amount of the City's Unlimited
Tax General Obligation Bonds, 2016 (the "Bonds"); and has determined that to provide the
money necessary to pay the debt service requirements on the Bonds in the year 2018, an
excess property tax levy in the amount of $2,800,000 for the Bonds must be levied in year
2017, and collected in year 2018; and
WHEREAS, the final assessed valuation calculation has been determined;
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31
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. Regular and Excess Tax Levy.
A. There shall be and hereby is levied on all real, personal and utility property in the
City of Tukwila, in King County, whose estimated assessed valuation is $6,044,327,455,
current taxes for the ensuing year commencing January 2018, in the amounts specified
below:
Rate Amount
Regular Tax Levy $2.50 $15,300,000
Excess Tax Levy $0.47 $ 2,800,000
B. The said taxes herein provided for are levied for the purpose of payment upon the
general bonded indebtedness of the City of Tukwila, the General Fund, and for the
maintenance of the departments of the municipal government of the City of Tukwila for the
fiscal year beginning January 1, 2018.
C. The excess levy is levied for the purpose of debt service payments on the
unlimited tax obligation bonds sold to finance costs related to the City's Public Safety
Plan, as submitted to the qualified electors of the City at a special election held on
November 8, 2016.
Section 2. Collection. This ordinance shall be certified to the proper County officials,
as provided by law, and taxes here levied shall be collected to pay to the Finance Director
of the City of Tukwila at the time and in the manner provided by the laws of the State of
Washington for the collection of taxes for non -chartered code cities.
Section 3. 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 4. 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 5. Effective Date. This ordinance or a summary thereof shall be published
in the official newspaper of the City, and shall take effect and be in full force and effect
January 1, 2018.
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Page 2 of 3
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
APPROVED AS TO FORM BY:
Rachel B. Turpin, City Attorney
Allan Ekberg, Mayor
Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
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33
34
PRELIMINARY
LEVY LIMIT WORKSHEET - 2018 Tax Roll
TAXING DISTRICT: City of Tukwila
The following determination of your regular levy limit for 2018 property taxes is provided by the King County
Assessor pursuant to RCW 84.55.100.
Annexed to Library District
Using Limit Factor
For District
14,815,806
1.0100
14, 963, 964
56, 068, 883
0
56,068,883
2.58592
144,990
15,108,954
(Note 1) Estimated Library rate: 0.36789
Calculation of Limit Factor Levy
Levy basis for calculation: (2017 Limit Factor) (Note 2)
x Limit Factor
= Levy
Local new construction
+ Increase in utility value (Note 3)
= Total new construction
x Last year's regular levy rate
= New construction levy
Total Limit Factor Levy
Using Implicit
Price Deflator
14,815,806
1.0155
15,045,451
56,068,883
0
56,068,883
2.58592
144,990
15,190,441
0
15,108,954
6,044,327,455
2.49969
0
0
Annexation Levy
Omitted assessment levy (Note 4)
Total Limit Factor Levy + new lid lifts
Regular levy assessed value less annexations
= Annexation rate (cannot exceed statutory maximum rate)
x Annexation assessed value
= Annexation Levy
0
15,190,441
6,044,327,455
2.51317
0
0
0
15,108,954
15,108,954
22,559
15,131,513
Lid lifts, Refunds and Total
+ First year lid lifts
+ Limit Factor Levy
= Total RCW 84.55 levy
+ Relevy for prior year refunds (Note 5)
= Total RCW 84.55 levy + refunds
Levy Correction: Year of Error (+or-)
0
15,190,441
15,190,441
22,559
15,213,000
15,131,513
ALLOWABLE LEVY (Note 6)
2.50342
14, 834, 330
129,634
0.87%
Increase Information (Note 7)
Levy rate based on allowable levy
Last year's ACTUAL regular levy
Dollar increase over last year other than N/C — Annex
Percent increase over last year other than N/C — Annex
15,213,000 I
2.51691
14, 834, 330
211,121
1.42%
Calculation of statutory levy
Regular levy assessed value (Note 8)
x Maximum statutory rate
Maximum statutory levy
+Omitted assessments levy
=Maximum statutory levy
Limit factor needed for statutory levy
ALL YEARS SHOWN ON THIS FORM ARE THE YEARS IN WHICH THE TAX IS PAYABLE.
Please read carefully the notes on the reverse side.
10/31/17 1:29 PM
LevyLimitWS.doc
6,044,327,455
3.45711
20,895,905
0
20,895,905
Not usable
35
Notes:
1) Rates for fire districts and the library district are estimated at the time this worksheet is
produced. Fire district and library district rates affect the maximum allowable rate for cities
annexed to them. These rates will change, mainly in response to the actual levy requests
from the fire and library districts. Hence, affected cities may have a higher or lower
allowable levy rate than is shown here when final levy rates are calculated.
2) This figure shows the maximum allowable levy, which may differ from any actual prior levy
if a district has levied less than its maximum in prior years. The maximum allowable levy
excludes any allowable refund levy if the maximum was based on a limit factor. The
maximum allowable levy excludes omitted assessments if the maximum was determined by
your district's statutory rate limit. If your district passed a limit factor ordinance in the year
indicated, that limit factor would help determine the highest allowable levy. However, if the
statutory rate limit was more restrictive than your stated limit factor, the statutory rate limit is
controlling.
3) Any increase in value in state -assessed property is considered to be new construction value
for purposes of calculating the respective limits. State -assessed property is property
belonging to inter -county utility and transportation companies (telephone, railroad, airline
companies and the like).
4) An omitted assessment is property value that should have been included on a prior year's roll
but will be included on the tax roll for which this worksheet has been prepared. Omits are
assessed and taxed at the rate in effect for the year omitted (RCW 84.40.080-085). Omitted
assessments tax is deducted from the levy maximum before calculating the levy rate for
current assessments and added back in as a current year's receivable.
5) Administrative refunds under RCW 84.69.020 were removed from the levy lid by the 1981
legislature.
6) A district is entitled to the lesser of the maximum levies determined by application of the
limit under RCW 84.55 and the statutory rate limit. Levies may be subject to further
proration if aggregate rate limits set in Article VII of the state constitution and in RCW
84.52.043 are exceeded.
7) This section is provided for your information, and to assist in preparing any Increase
Ordinance that may be required by RCW 84.55.120. The increase information compares the
allowable levy for the next tax year with your ACTUAL levy being collected this year. The
actual levy excludes any refund levy and expired temporary lid lifts, if applicable. New
construction, annexation and refund levies, as well as temporary lid lifts in their initial year,
are subtracted from this year's allowable levy before the comparison is made.
8) Assessed valuations shown are subject to change from error corrections and appeal board
decisions recorded between the date of this worksheet and final levy rate determination.
10/31/17 1:29 PM
LevyLimitWS.doc
36
City of Tukwila
INFORMATIONAL MEMORANDUM
TO: Finance Committee
FROM: Peggy McCarthy, Finance Director
BY: Craig Zellerhoff, Fiscal Coordinator
CC: Mayor Ekberg
DATE: November 1, 2017
SUBJECT: 2017 3rd Quarter Financial Report
Summary
Allan Ekberg, Mayor
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 a high-level
summary of the City's financial performance on cash basis reporting. Additional details can be found later
in the attached financial report.
The third quarter status report is based on financial data available as of October 27th, 2017 for the reporting
period ending September 30th, 2017. Revenues are below allocated budget by $1.3 million and
expenditures are below budget by $4.18 million.
Revenues
Expenditures
General Fund
2017 Revenues vs Expenditures
(Through September 2017)
$43.57
$39 $40 $41 $42
$47.08
$43 $44 $45 $46 $47 $48
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. If a line item had no expenditures
in the prior year but a budget in the current year, the allocated budget for the current year would be zero.
37
INFORMATIONAL MEMO
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 governance,
public safety, and administration.
CD
$8
0
$7
General Fund Rolling 14 month Revenue and Expense Summary
Aug -16 Sep -16 Oct -16 Nov -16 Dec -16 Jan -17 Feb -17 Mar -17 Apr -17 May -17 Jun -17 Jul -17 Aug -17 Sep -17
Operating Revenues
Expenses •••••• 2 per. Mov. Avg. (Operating Revenues) 2 per. Mov. Avg. (Expenses)
The above chart provides a lookback at revenues and expenses over the last 14 months. 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.
38
INFORMATIONAL MEMO
Page 3
Revenues
Through September 2017, general fund revenues totaled $42.28 million compared to an allocated budget
of $43.57 million and were $574 thousand higher than revenues collected for the same period in 2016.
Notable variances to budget for the third quarter are noted below.
Property Taxes
Sales & Use Taxes
Admissions Tax
Utility Tax
Interfund Utility Tax
Gambling & Excise Tax
Licenses and Permits
Intergovernmental
Charges for Services
Fines & Penalites
Misc
Indirect Cost Allocation
Year -to -Date General Fund Revenues Compared to Budget
(Through September2017)
$558
$617
$1,877
$1,812
$8,136
$8,351
$14 046
$15,182
$3,139
$3,123
$2,973
$2,732
$3,688
astrw
$180
$186
_ $388
$344
$1,709
$1,709
$1,877
$2,077
$3,825
$3,709
$3,614
Tukwila Village $o
$0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000
Thousands
lo Year to Date Budget
• Sales and use taxes, which includes local retail sales and use tax, natural gas tax, and criminal justice
sales tax, totaled $14.05 million, which is below budget by $1.14 million and is lower in collections for
the same period last year by $285 thousand.
• Gambling and excise taxes through the end of September totaled $2.97 million and exceed allocated
budget by $241 thousand.
• RGRL fees, which are reported on the Licenses and Permits line, is $147 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 $63 thousand below budget.
• Property tax collections are $215 thousand below budget through September. 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.
39
INFORMATIONAL MEMO
Page 4
• Charges for services are below allocated budget by $200 thousand. Several factors are influencing this
category. Security revenue is lower than budget because courts now must consider a person's ability
to pay before imposing costs and there have been few cases needing intensive supervision. A portion
of Transportation revenue is reimbursement from individuals damaging city owned property and the
budget is based in historical revenue trends and 2017. Less damage has been done to city -owned
property in 2017 than in previous years.
Expenditures
General fund expenditures through the end of September 2017 totaled $42.9 million as compared to an
allocated budget of $47.1 million, which is $4.2 million below budget. Notable variances described below.
Year to Date Department Expenditures Compared to Allocated Budget
(Through September2017)
City Council
Mayor
Human Resources
Finance
Attorney
Recreation
Community Dev.
Municipal Court
Police
Fire
Tech. & Innovation
Public Work
Park Maintenance
Street Maint & Ops
Dept 20
$2,591
$1,847
Rcc
$905
$950
$2,851
$2,102
$1,256
$1,193
$2,346
$2,424
$2,411
$2,687
$1,079
$1,068
$2,645
$2,844
$2,421
$2,535
$2,390
tiON
MUMOMININIA
$8,790
$8,754
$13,092
$13,984
'., $4,424
$0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000
Thousands
lig Year to Date um Allocated Budget
• Fire department has exceeded budget by $36 thousand. This is attributed to the staffing of the
unbudgeted pipeline positions (5 vs 3 in 2016) to maintain minimum staffing levels. Overtime is now in
line with budget with an underspend of $54 thousand year-to-date. The overtime results include
reimbursable costs of $125 thousand for local response to hurricanes.
• Park department has exceeded budget by $11 thousand. This is a result of the department being fully
staffed in 2017 compared to 2016. They also incurred a higher level of spending on supplies as they
are being more proactive and intentional in the planning and preparation for busier summer months.
Since the end of 2nd quarter, expenditures have been lower each month than in 2016 during the same
time period.
40
INFORMATIONAL MEMO
Page 5
• Professional Services allocated budget is under budget due to the Technology Services change in
budget usage in 2017 compared to 2016. The Technology Services budget increased by $157
thousand in response to the approach to services provided. Through the 3rd quarter 2017 Technology
Services has spent $10 thousand of the $305 thousand budgeted. Technology Services plans to spend
the $305 thousand in 2017 as most of the expenses will occur in the 4th quarter.
• Rentals and Leases allocated budget is affected by the true up of costs at the end of the year. In 2016
each of the departments received reductions in expenses in December from Fleet services, which are
not factored into the allocated budget through the 3rd quarter. Based on the projected spend in 2017
Repairs and Maintenance will be very close to utilizing the entire budget amount.
Fund Summary
The chart below is a summary of ending balances for each of the fund types as of September 30,2017.
Fund Summary
General)
Contingency
Special
Revenue
Capital
Projects
Enterprise
Internal
Service
Debt
Beginning Fund Balance
17,890,260
1,466,097
45,947,009
17,240,620
6,770,635
1,292,357
Revenues
42,316,147
551,546
15,387,809
20,690,502
6,668,037
2,245,206
Evenditures
(42,898,272)
(550,049)
(7,423,049)
(17,758,299)
(6,612,854)
(1,307,070)
Ending Fund Balance
17,308,135
1,467,594
53,911,769
20,172,823
6,825,818
2,230,493
General/Continoenc
General Fund
General
Contingency
Beginning Fund Balance
11,839,636
6,050,624
Revenues
42,282,494
33,653
Expenditures
(42,898,272)
-
Ending Fund Balance
11,223,859
6,084,277
Special Revenue Funds:
Special revenue funds account for revenue sources and expenditures that are legally restricted to a specific
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
September 2017, revenues exceeded expenditures in the Lodging tax fund. Expenditures for the Seizure
fund are greater than revenue by $316 thousand. In 2017 expenditures in the Seizure fund will exceed
revenues due to amounts received in 2016 from the Motel raid in 2013.
Special Revenue Funds
Lodging Tax
Seizure
Beginning Fund Balance
912,558
553,539
Revenues
519,551
31,996
Expenditures
(201,244)
(348,805)
Ending Fund Balance
1,230,865
236,729
41
INFORMATIONAL MEMO
Page 6
Capital Projects Funds
The City has six capital projects funds. Revenue and expenditure details for the funds are as follows:
Capital Project Funds
Residential
Streets
Arterial Streets
Land Acq, Rec.
& Park Dev.
Facility
Replacement
Gen Gov't
Improvements
Fire Impact
Fees
Public Safety
Plan
City Facilities
Beginning Fund Balance
658,932
3,999,376
3552,113
295,040
391,903
736518
36513,127
-
Revenues
9541567
4531,382
919,272
2,072
151587
277577
64,453
-
Ependitures
(1,182,813)
(5,201,495)
(239,823)
(54,181)
(179595)
-
(423,116)
(142527)
Ending Fund Balance
8,817,786
3,429,264
4,031,562
242,931
363,395
1,014,395
36,154,464
(142,027)
Residential Streets: Major projects include 42nd Ave S Phase III and 53rd Ave S street improvement
projects. Through September, $421 thousand has been spent on 42nd Ave and 53rd had expenditures of
$562 thousand. Bonds of $8.8 million were issued in July.
Arterial Streets: Through September 2017, major projects in the arterial street fund include the TUC
Pedestrian/Bicycle Bridge project, which had expenditures of $3.3 million and S 144th St Phase II which
had expenditures of $1.1 million. Several other projects had activity as well through the end of third quarter.
Additionally, the arterial streets fund has received $873 thousand in REET and $2.2 million from WSDOT
for the regional mobility grant.
Land Acq, Recreation & Parks Development: Through June, $873 thousand in REET revenue has been
received. Just under $73 thousand has been spent on the Duwamish Hill Preserve project and $55
thousand on the Duwamish Gardens project. Cascade View Park Playground Equipment project incurred
$79 thousand in expenditures.
Public Safety Plan: Through September $126 thousand has been spent on the Justice Center and $297
has been spent on the three fire stations.
City Facilities: Through September, $142 thousand has been spent on preliminary siting for the Public
Works shops facility. Budgeted revenue for this fund is bond proceeds. Bonds will be not sold in 2017 so
an operating transfer to cover these costs will need to be included in the 2017 budget amendments.
42
INFORMATIONAL MEMO
Page 7
Enterprise Funds
The City's four enterprise funds account for operations with revenues primarily provided from user fees,
charges, or contracts for services. The City has three utilities and one golf course. The following chart
summaries activity for the first quarter:
Enterprise Funds
Water
Sewer
Foster Golf
Surface Water
Beginning Fund Balance
6,692,750
7,826,985
117,982
2,602,903
Revenues
5,519,837
7,596,153
1,397,014
6,177,498
Expenditures
(6,247,013)
(6,834,351)
(1,397,210)
(3,279,726)
Ending Fund Balance
5,965,574
8,588,788
117,786
5,500,674
Water: Revenue through the end of third quarter is at $5.5 million, or 80% of budget while expenses are at
$6.2 million, or 71% of budget. Through September, $1.8 million has been spent on the Andover Pk E
Water/Sewer Main Replacement project.
Sewer: Revenue through the end of third quarter is at $7.6 million, or 88% of budget while expenses are
at $6.8 million, or 61% of budget. Through September, $1.4 million has been spent on the Andover Pk E
Water/Sewer Main Replacement project.
Surface Water: Revenue through September is at $6.2 million, or 83% of budget while expenses are at
$3.3 million, or 40% of budget. With the late start of the 42nd Ave S/Gillam Cree project, construction
expenditures will be lower in 2017 than budgeted.
Revenue for the golf course is weather dependent and is typically lower during the winter months while
expenditures remain consistent throughout the year. Revenue is on par with budget at $1.4 million received,
or 75% of budget and expenses are at $1.4 million, or 75% of budget.
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
September, all internal service funds have sufficient funds to meet expenses.
43
Self Insured
Self Insured
Internal Service Funds
Fleet
Healthcare -
Healthcare -
Actives
Retirees
Beginning Fund Balance
4,393,334
1,494,823
882,478
Revenues
2,008,476
4,467,990
191,572
Expenditures
(1,640,826)
(4,643,796)
(328,232)
Ending Fund Balance
4,760,984
1,319,017
745,818
43
GENERAL FUND
CITY OF TUKWILA
GENERAL FUND REVENUES
YTD AS OF SEPTEMBER 30, 2017
10/30/2017 16:24
SUMMARY BY REVENUE TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017
2017 ANNUAL ALLOCATED
2015
2016
2017
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% RECD 2015/2016
2016/2017
PROPERTY TAX
14,906,636
8,351,425
7,819,786
8,120,664
8,136,439
(214,985)
55%
4%
0%
SALES TAX
20,026,555
15,182,493
14,350,288
14,330,588
14,046,074
(1,136,420)
70%
(0)%
(2)%
ADMISSIONS TAX
760,000
616,869
529,560
562,579
558,400
(58,469)
73%
6%
(1)%
UTILITY TAX
4,118,053
3,122,825
2,878,156
3,066,392
3,139,174
16,349
76%
7%
2%
INTERFUND UTILITY TAX
2,161,000
1,811,512
1,709,726
1,791,063
1,877,158
65,646
87%
5%
5%
GAMBLING & EXCISE TAX
3,931,400
2,732,006
2,140,555
2,635,735
2,973,421
241,415
76%
23%
13%
TOTAL GENERAL REVENUE
45,903,644
31,817,130
29,428,072
30,507,021
30,730,666
(1,086,464)
67%
4%
1%
RGRL
1,900,000
1,887,308
1,843,121
1,797,480
1,740,367
(146,941)
92%
(2)%
(3)%
BUSINESS LICENSES
873,640
775,591
747,606
731,351
721,360
(54,230)
83%
(2)%
(1)%
RENTAL HOUSING
45,000
37,005
41,100
37,490
41,220
4,215
92%
(9)%
10%
BUILDING PERMITS
1,389,600
1,124,751
1,029,921
1,056,557
1,185,374
60,623
85%
3%
12%
TOTAL LICENSES AND PERMITS
4,208,240
3,824,655
3,661,748
3,622,878
3,688,321
(136,333)
88%
(1) %
2%
SALES TAX MITIGATION
1,140,000
860,858
851,096
847,295
820,163
(40,694)
72%
(0)%
(3)%
FRANCHISE FEE
2,199,500
1,684,581
1,669,992
1,602,580
1,621,568
(63,012)
74%
(4)%
1%
GRANT
553,591
278,335
318,892
364,242
512,890
234,556
93%
14%
41%
STATE ENTITLEMENTS
416,533
284,680
244,442
227,776
301,153
16,473
72%
(7)%
32%
INTERGOVERNMENTAL
553,626
506,035
37,688
124,059
453,155
(52,880)
82%
229%
265%
TOTAL INTERGOVERNMENTAL REVENUE
4,863,250
3,614,487
3,122,109
3,165,951
3,708,930
94,442
76%
1%
17%
GENERAL GOVERNMENT
35,265
31,743
42,499
30,419
38,532
6,789
109%
(28)%
27%
SECURITY
685,726
485,553
354,810
533,757
433,174
(52,379)
63%
50%
(19)%
TRANSPORTATION
109,000
79,439
6,878
38,877
21,527
(57,912)
20%
465%
(45)%
PLAN CHECK AND REVIEW FEES
905,090
700,910
955,138
606,044
603,989
(96,921)
67%
(37)%
(0)%
CULTURE AND REC FEES
1,035,840
779,507
774,942
885,882
779,675
167
75%
14%
(12)%
TOTAL CHARGES FOR SERVICES
2,770,921
2,077,153
2,134,267
2,094,979
1,876,896
(200,256)
68%
(2) %
(10) %
FINES & PENALTIES
266,829
185,674
135,240
185,826
180,191
(5,483)
68%
37%
(3)%
MISC
573,749
343,691
336,348
456,684
388,197
44,506
68%
36%
(15)%
INDIRECT COST ALLOCATION
2,279,058
1,709,294
1,691,490
1,675,107
1,709,294
0
75%
(1)%
2%
TOTAL OTHER INCOME
3,119,636
2,238,658
2,163,078
2,317,617
2,277,681
39,023
73%
7%
(2)%
TOTAL OPERATING REVENUE
60,865,691
43,572,083
40,509,273
41,708,446
42,282,494
(1,289,589)
69%
3%
1%
TRANSFERS IN (TUKWILA VILLAGE)
1,800,000
-
-
-
-
-
0%
0%
0%
TOTAL REVENUE
62,665,691
43,572,083
40,509,273
41,708,446
42,282,494
(1,289,589)
67%
3%
1%
44
GENERAL FUND
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
YTD AS OF SEPTEMBER 30, 2017
10/30/2017 16:24
SUMMARY OF EXPENDITURES BY
DEPARTMENT
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
ALLOCATED
BDGT
% SPENT
2015/2016
2016/2017
01 City Council
366,016
277,710
234,254
245,148
249,547
(28,163)
68%
5%
2%
03 Mayor
4,079,582
2,851,102
2,515,592
2,748,552
2,591,379
(259,723)
64%
9%
(6)%
04 Human Resources
706,208
561,048
458,263
511,264
496,247
(64,801)
70%
12%
(3)%
05 Finance
2,638,813
2,102,356
1,941,928
1,727,012
1,846,892
(255,464)
70%
(11)%
7%
06 Attorney
716,955
423,713
367,514
313,782
379,561
(44,152)
53%
(15)%
21%
07 Recreation
3,384,688
2,424,365
2,169,604
2,243,254
2,345,991
(78,374)
69%
3%
5%
08 Community Development
3,693,338
2,686,717
2,283,937
2,355,718
2,410,508
(276,209)
65%
3%
2%
09 Municipal Court
1,307,808
949,786
852,547
854,670
905,381
(44,406)
69%
0%
6%
10 Police
18,288,092
13,983,562
12,736,086
13,523,909
13,092,140
(891,422)
72%
6%
(3)%
11 Fire
11,862,568
8,753,918
8,778,756
8,470,262
8,789,700
35,781
74%
(4)%
4%
12 Technology & Innovation Svcs
2,026,820
1,193,228
768,618
899,101
1,256,059
62,831
62%
17%
40%
13 Public Works
3,802,639
2,844,247
2,512,897
2,736,753
2,645,086
(199,160)
70%
9%
(3)%
15 Park Maintenance
1,418,760
1,068,094
1,048,740
1,025,292
1,078,928
10,834
76%
(2)%
5%
16 Street Maintenance & Operations
3,109,592
2,534,680
2,059,449
2,419,833
2,421,350
(113,330)
78%
17%
0%
20 Dept20
5,237,691
4,423,721
4,268,885
4,019,855
2,389,503
(2,034,218)
46%
(6)%
(41)%
Total Expenditures
62,639,570
47,078,248
42,997,069
44,094,405
42,898,272
(4,179,976)
68%
3%
(3)%
Percent of year completed
75.00%
45
GENERAL FUND
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
YTD AS OF SEPTEMBER 30, 2017
10/30/2017 16:24
SUMMARY OF SALARIES AND
BENEFITS
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
ALLOCATED
BDGT
% SPENT
2015/2016
2016/2017
11 Salaries
27,560,991
20,602,504
19,079,225
19,681,228
20,057,149
(545,355)
73%
3%
2%
12 Extra Labor
777,897
564,889
492,001
515,630
537,780
(27,110)
69%
5%
4%
13 Overtime
1,632,035
1,264,356
1,348,155
1,121,729
1,257,252
(7,103)
77%
(17)%
12%
15 Holiday Pay
525,583
80,848
4,767
82,934
79,930
(918)
15%
1640%
(4)%
21 FICA
1,809,260
1,380,761
1,244,643
1,284,707
1,318,877
(61,884)
73%
3%
3%
22 Pension-LEOFF2
849,253
611,396
588,988
596,727
614,585
3,189
72%
1%
3%
23 Pension-PERS/PSERS
1,580,986
1,184,766
886,435
1,035,903
1,119,321
(65,445)
71%
17%
8%
24 Industrial Insurance
864,098
604,146
429,038
483,182
463,078
(141,068)
54%
13%
(4)%
25 Medical & Dental
5,903,094
4,438,538
3,928,259
4,200,060
4,206,933
(231,605)
71%
7%
0%
26 Unemployment
13,000
-
1,285
28,991
3,956
3,956
30%
2155%
(86)%
28 Uniform/Clothing
10,460
3,974
3,708
2,494
1,978
(1,996)
19%
(33)%
(21)%
Total Salaries and Benefits
41,526,657
30,736,177
28,006,504
29,033,585
29,660,838
(1,075,339)
71%
4%
2%
Percent of year completed
75.00%
SUMMARY OF SUPPLIES,
SERVICES, AND CAPITAL
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
ALLOCATED
BDGT
% SPENT
2015/2016
2016/2017
Transfers
5,237,691
4,423,721
4,268,885
4,019,855
2,389,503
(2,034,218)
46%
(6)%
(41)%
31 Supplies
1,164,823
891,399
842,918
858,333
827,517
(63,881)
71%
2%
(4)%
34 Items Purchased for resale
22,000
16,310
21,915
16,439
15,307
(1,003)
70%
(25)%
(7)%
35 Small Tools
99,818
58,758
270,791
61,909
74,412
15,654
75%
(77)%
20%
41 Professional Services
3,266,711
1,965,768
1,897,403
1,740,630
1,770,594
(195,174)
54%
(8)%
2%
42 Communication
449,970
264,562
241,099
235,222
272,565
8,002
61%
(2)%
16%
43 Travel
192,380
147,581
102,146
106,564
133,854
(13,727)
70%
4%
26%
44 Advertising
51,500
29,422
23,142
16,415
14,343
(15,079)
28%
(29)%
(13)%
45 Rentals and Leases
2,314,372
2,097,567
2,020,658
1,966,664
1,754,783
(342,785)
76%
(3)%
(11)%
46 Insurance
886,895
886,895
785,581
810,799
887,617
722
100%
3%
9%
47 Public Utilities
1,893,570
1,579,517
1,364,057
1,521,197
1,645,921
66,405
87%
12%
8%
48 Repairs and Maintenance
732,613
474,933
445,502
466,278
353,019
(121,914)
48%
5%
(24)%
49 Miscellaneous
1,562,773
1,135,119
810,049
746,266
784,543
(350,576)
50%
(8)%
5%
51 Inter -Governmental
3,003,792
2,299,851
1,855,976
2,057,846
2,259,800
(40,051)
75%
11%
10%
53 Ext Taxes, Oper. Assess
5
-
48
549
219
219
4378%
1054%
(60)%
64 Machinery & Equipment
234,000
70,667
40,395
435,853
53,435
(17,231)
23%
979%
(88)%
Total Supplies, Services, and Capital
21,112,913
16,342,071
14,990,565
15,060,820
13,237,433
(3,104,637)
63%
0%
(12)%
Percent of year completed
46
75.00%
CITY COUNCIL
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY
EXPENDITURE TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
199,767
149,335
136,809
144,905
149,270
(65)
75%
6%
3%
21 FICA
15,680
11,724
10,740
11,385
11,747
23
75%
6%
3%
23 Pension-PERS/PSERS
11,386
8,501
6,269
7,473
8,248
(253)
72%
19%
10%
24 Industrial Insurance
2,823
1,995
1,708
1,764
1,642
(353)
58%
3%
(7)%
25 Medical & Dental
59,090
44,144
40,820
40,470
44,287
142
75%
(1)%
9%
Total Salaries & Benefits
288,746
215,700
196,346
205,996
215,193
(507)
75%
5%
4%
31 Supplies
4,370
3,624
2,513
3,255
1,212
(2,411)
28%
30%
(63)%
41 Professional Services
16,500
16,500
6,959
1,865
-
(16,500)
-
(73)%
-
42 Communication
6,000
4,446
2,940
3,345
3,225
(1,221)
54%
14%
(4)%
43 Travel
40,000
29,969
21,673
23,217
23,292
(6,676)
58%
7%
0%
49 Miscellaneous
10,400
7,472
3,824
7,470
6,625
(847)
64%
95%
-11%
Total Operating Expenses
77,270
62,011
37,908
39,152
34,354
(27,656)
44%
3%
(12)%
Total Expenses
366,016
277,710
234,254
245,148
249,547
(28,163)
68%
5%
2%
Percent of year completed
75.00%
47
MAYOR
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11
Salaries
1,508,785
1,136,959
1,076,266
1,098,195
1,082,662
(54,297)
72%
2%
(1)%
12
Extra Labor
53,500
13,052
8,473
1,700
12,002
(1,050)
22%
(80)%
606%
13
Overtime
532
-
--
58%
-
-
-
-
-
21
FICA
112,437
86,580
81,188
82,307
83,480
(3,100)
74%
1%
1%
23
Pension-PERS/PSERS
180,721
133,724
105,754
117,334
122,264
(11,460)
68%
11%
4%
24
Industrial Insurance
5,647
4,193
3,342
3,261
3,396
(797)
60%
(2)%
4%
25
Medical & Dental
295,280
221,205
185,009
201,632
213,304
(7,901)
72%
9%
6%
Total Salaries & Benefits
2,156,902
1,595,712
1,460,031
1,504,430
1,517,108
(78,604)
70%
3%
1%
31
Supplies
59,544
40,827
44,749
32,547
21,706
(19,121)
36%
(27)%
(33)%
35
Small Tools
5,500
-
1,852
1,239
-
-
-
(33)%
-
41
Professional Services
1,169,970
781,393
720,891
744,597
677,490
(103,902)
58%
3%
(9)%
42
Communication
112,600
52,251
31,219
43,432
46,209
(6,042)
41%
39%
6%
43
Travel
41,550
31,870
19,292
18,287
15,244
(16,626)
37%
(5)%
(17)%
44
Advertising
19,750
10,235
6,449
3,670
5,050
(5,185)
26%
(43)%
38%
45
Rentals and Leases
39,580
26,148
18,731
20,489
28,876
2,728
73%
9%
41%
48
Repairs and Maintenance
32,460
16,308
7,656
28,230
1,767
(14,541)
5%
269%
(94)%
49
Miscellaneous
404,726
292,275
201,580
290,733
273,726
(18,549)
68%
44%
(6)%
51
Inter -Governmental
37,000
4,083
3,141
4,197
4,202
119
11%
34%
0%
53
Ext Taxes, Oper Assess
--
2
1
0
0
-
(63)%
(85)%
64
Machinery & Equipment
--
-
56,700
-
-
-
-
-
Total Operating Expenses
1,922,680
1,255,390
1,055,561
1,244,122
1,074,272
(181,118)
56%
18%
(14)%
Total Expenses
4,079,582
2,851,102
2,515,592
2,748,552
2,591,379
(259,723)
64%
9%
(6)%
MAYOR
DIVISION SUMMARY
Percent of year completed
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY DIVISION
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
ADMINISTRATION
937,912
678,896
948,499
655,953
674,503
(4,392)
72%
(31)%
3%
ECONOMIC DEVELOPMENT
374,142
306,080
20,192
351,614
299,659
(6,420)
80%
1641%
(15)%
CITY CLERK
762,873
517,118
446,213
544,154
439,084
(78,034)
58%
22%
(19)%
COMMUNICATIONS
629,027
423,860
302,084
294,018
403,464
(20,396)
64%
(3)%
37%
HUMAN SERVICES
813,515
575,330
469,340
575,501
492,877
(82,453)
61%
23%
(14)%
COURT DEFENDER
477,000
317,695
298,161
307,795
268,911
(48,784)
56%
3%
(13)%
SISTER CITIES COMM.
6,475
5,550
-
4,613
-
(5,550)
-
-
-
PLANNING COMMISSION
3,750
3,250
4,172
604
845
(2,405)
23%
(86)%
40%
EQUITY & DIVERSITY COMMISSION
3,200
2,785
480
30
785
(2,000)
25%
(94)%
2517%
ARTS COMMISSION
5,000
3,731
3,201
3,834
3,855
124
77%
20%
1%
PARKS COMMISSION
3,688
3,291
4,396
2,126
1,730
(1,561)
47%
(52)%
(19)%
LIBRARY ADVISORY BOARD
5,000
2,286
1,134
1,601
1,086
(1,201)
22%
41%
(32)%
COMMUNITY PROMOTION
26,000
10,878
17,721
6,346
4,233
(6,645)
16%
(64)%
(33)%
VOTER REGISTRATION COSTS
32,000
351
-
364
347
(4)
1%
-
(5)%
Total Expenses
4,079,582
2,851,102
2,515,592
2,748,552
2,591,379
(259,723)
64%
9%
(6)%
Percent of year completed
48
75.00%
MAYOR
ADMINISTRATION
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11
Salaries
356,437
266,829
503,309
260,799
267,453
624
75%
(48)%
3%
12
Extra Labor
5,000
3,602
2,540
1,700
2,552
(1,050)
51%
(33)%
50%
21
FICA
23,751
19,102
37,680
20,540
21,856
2,754
92%
(45)%
6%
23
Pension-PERS/PSERS
42,361
30,098
49,397
27,439
29,742
(356)
70%
(44)%
8%
24
Industrial Insurance
1,059
762
1,272
683
575
(188)
54%
(46)%
(16)%
25
Medical & Dental
75,374
56,547
67,263
53,292
57,438
891
76%
(21)%
8%
Total Salaries & Benefits
503,982
376,939
661,460
364,453
379,616
2,676
75%
(45)%
4%
31
Supplies
17,200
14,790
29,879
15,345
6,351
(8,439)
37%
(49)%
(59)%
41
Professional Services
190,000
108,000
126,012
94,999
103,536
(4,463)
54%
(25)%
9%
42
Communication
--
2,000
168
-
276
276
-
-
-
43
Travel
20,000
12,730
12,115
8,815
9,049
(3,682)
45%
(27)%
3%
45
Rentals and Leases
25,480
13,395
11,957
12,137
19,651
6,256
77%
2%
62%
48
Repairs and Maintenance
3,250
2,620
-
1,345
-
(2,620)
-
-
-
49
Miscellaneous
178,000
150,420
106,906
158,858
156,024
5,604
88%
49%
(2)%
53
Ext Taxes, Oper Assess
--
2
1
0
0
-
(63)%
(85)%
Total Operating Expenses
433,930
301,956
287,038
291,500
294,887
(7,069)
68%
2%
1%
Total Expenses
937,912
678,896
948,499
655,953
674,503
(4,392)
72%
(31)%
3%
MAYOR
ECONOMIC DEVELOPMENT
Percent of year completed
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
247,021
198,717
-
249,117
184,996
(13,721)
75%-
(26)%
12 Extra Labor
8,000
6,450
-
-
6,450
-
81%
-
-
21 FICA
17,741
14,957
-
18,191
14,346
(611)
81%
-
(21)%
23 Pension-PERS/PSERS
29,655
23,544
-
26,084
21,608
(1,936)
73%
-
(17)%
24 Industrial Insurance
706
706
-
561
841
135
119%
-
50%
25 Medical & Dental
21,269
17,448
-
22,588
15,638
(1,810)
74%
-
(31)%
Total Salaries & Benefits
324,392
261,823
-
316,542
243,880
(17,943)
75%
-
(23)%
31 Supplies
1,000
624
332
745
371
(252)
37%
125%
(50)%
41 Professional Services
16,000
16,000
5,500
6,100
44,245
28,245
277%
11%
625%
43 Travel
6,000
4,111
3,169
608
738
(3,372)
12%
(81)%
21%
44 Advertising
2,000
-
346
-
-
-
-
-
-
49 Miscellaneous
24,750
23,523
10,845
27,620
10,424
(13,098)
42%
155%
(62)%
Total Operating Expenses
49,750
44,257
20,192
35,072
55,779
11,522
112%
74%
59%
Total Expenses
374,142
306,080
20,192
351,614
299,659
(6,420)
80%
1641%
(15)%
Percent of year completed
75.00%
49
MAYOR
CITY CLERK
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11
Salaries
371,475
284,812
270,456
278,741
253,420
(31,393)
68%
3%
(9)%
12
Extra Labor
35,000
-
-
-
-
-
-
-
-
21
FICA
30,511
23,284
20,237
20,525
18,972
(4,311)
62%
1%
(8)%
23
Pension-PERS/PSERS
44,598
33,708
26,615
29,350
29,639
(4,069)
66%
10%
1%
24
Industrial Insurance
1,764
1,254
1,007
984
891
(363)
51%
(2)%
(9)%
25
Medical & Dental
92,996
69,026
60,164
64,047
68,570
(456)
74%
6%
7%
Total Salaries & Benefits
576,344
412,084
378,478
393,646
371,493
(40,592)
64%
4%
(6)%
31
Supplies
12,308
8,510
5,486
7,026
6,903
(1,607)
56%
28%
(2)%
41
Professional Services
6,000
4,500
2,312
1,572
1,610
(2,890)
27%
(32)%
2%
42
Communication
72,600
29,729
29,219
28,135
35,080
5,351
48%
(4)%
25%
43
Travel
5,500
5,500
1,410
2,032
1,411
(4,089)
26%
44%
(31)%
44
Advertising
12,300
9,765
6,103
3,619
5,030
(4,735)
41%
(41)%
39%
45
Rentals and Leases
10,100
10,083
3,837
5,738
9,538
(545)
94%
50%
66%
48
Repairs and Maintenance
24,710
13,688
7,656
26,885
1,767
(11,920)
7%
251%
(93)%
49
Miscellaneous
43,011
23,259
11,713
18,800
6,252
(17,007)
15%
61%
(67)%
64
Machinery & Equipment
--
39%
-
56,700
-
-
-
-
-
Total Operating Expenses
186,529
105,034
67,735
150,508
67,591
(37,443)
36%
122%
(55)%
403,464
(20,396)
64%
(3)%
37%
Total Expenses
762,873
517,118
446,213
544,154
439,084
(78,034)
58%
22%
(19)%
MAYOR
COMMUNICATIONS
Percent of year completed
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
359,745
255,928
174,177
179,796
251,997
(3,932)
70%
3%
40%
12 Extra Labor
5,000
3,000
5,933
-
3,000
-
60%
-
-
21 FICA
27,176
19,303
13,594
13,284
18,883
(420)
69%
(2)%
42%
23 Pension-PERS/PSERS
43,205
30,708
17,133
20,035
29,397
(1,310)
68%
17%
47%
24 Industrial Insurance
1,412
969
660
619
789
(180)
56%
(6)%
27%
25 Medical & Dental
72,989
53,711
36,235
38,980
53,377
(334)
73%
8%
37%
Total Salaries & Benefits
509,527
363,618
247,732
252,714
357,443
(6,175)
70%
2%
41%
31 Supplies
9,000
1,891
3,021
3,156
1,982
90
22%
4%
(37)%
35 Small Tools
5,500
-
1,852
-
-
--
-
-
41 Professional Services
35,000
17,110
25,987
-
17,110
-
49%
-
-
42 Communication
40,000
22,522
1,832
15,297
10,853
(11,669)
27%
735%
(29)%
43 Travel
4,000
4,000
2,499
2,486
4,046
46
101%
(1)%
63%
44 Advertising
5,000
20
--
20
-
0%
-
-
45 Rentals and Leases
4,000
2,670
2,937
2,614
(313)
(2,983)
(8)%
(11)%
(112)%
48 Repairs and Maintenance
2,000
-
-
-
-
-
-
-
-
49 Miscellaneous
15,000
12,029
16,225
17,751
12,323
295
82%
9%
(31)%
Total Operating Expenses
119,500
60,242
54,353
41,304
46,021
(14,221)
39%
(24)%
11%
Total Expenses
629,027
423,860
302,084
294,018
403,464
(20,396)
64%
(3)%
37%
Percent of year completed
50
75.00%
MAYOR
HUMAN SERVICES
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
ACTUAL
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
174,107
130,672
128,325
129,743
124,796
(5,876)
72%
1%
(4)%
12 Extra Labor
500
-
-
-
-
-
-
-
-
13 Overtime
532
-
-
-
-
-
-
-
-
21 FICA
13,258
9,934
9,677
9,768
9,422
(512)
71%
1%
(4)%
23 Pension-PERS/PSERS
20,902
15,666
12,610
14,426
11,877
(3,789)
57%
14%
(18)%
24 Industrial Insurance
706
502
403
414
301
(201)
43%
3%
(27)%
25 Medical & Dental
32,652
24,473
21,346
22,724
18,280
(6,193)
56%
6%
(20)%
Total Salaries & Benefits
242,657
181,247
172,362
177,074
164,676
(16,571)
68%
3%
(7)%
31 Supplies
1,688
1,134
611
720
496
(638)
29%
18%
(31)%
41 Professional Services
433,470
317,838
248,999
334,131
242,377
(75,461)
56%
34%
(27)%
43 Travel
500
479
99
233
-
(479)
-
135%
-
49 Miscellaneous
135,200
74,632
47,270
63,345
85,327
10,695
63%
34%
35%
Total Operating Expenses
570,858
394,083
296,979
398,428
328,201
(65,883)
57%
34%
(18)%
Total Expenses
813,515
575,330
469,340
575,501
492,877
(82,453)
61%
23%
(14)%
MAYOR
COURT DEFENDER
Percent of year completed
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
ACTUAL
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
31 Supplies
41 Professional Services
-
477,000
-
317,695
-
298,161
-
307,795
549
268,362
549
(49,333)
-
56%
-
3%
-
(13)%
Total Operating Expenses
477,000
317,695
298,161
307,795
268,911
(48,784)
56%
3%
(13)%
-
-
-
-
-
-
- -
41 Professional Services
500
-
Total Expenses
477,000
317,695
298,161
307,795
268,911
(48,784)
56%
3%
(13)%
MAYOR
SISTER CITIES COMM.
Percent of year completed
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
Percent of year completed
75.00%
51
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
ACTUAL
TYPE
2017
OVER/(UNDER)
% CHANGE
ALLOCATED
2017 ANNUAL
ALLOCATED
2015
2016
2017
BDGT
% SPEND
2015/2016 2016/2017
31 Supplies
425
-
-
-
-
-
-
- -
41 Professional Services
500
-
-
-
-
-
-
- -
43 Travel
5,050
5,050
-
4,113
-
(5,050)
-
- -
49 Miscellaneous
500
500
-
500
-
(500)
-
- -
Total Operating Expenses
6,475
5,550
-
4,613
-
(5,550)
_
_ _
Total Expenses
6,475
5,550
-
4,613
-
(5,550)
-
- -
Percent of year completed
75.00%
51
MAYOR
PLANNING COMMISSION
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016 2016/2017
31 Supplies
43 Travel
49 Miscellaneous
1,000
500
2,250
1,000
-
2,250
347
-
3,825
154
-
450
-
-
845
(1,000)-
-
(1,405)
-
38%
(56)% -
- -
(88)% 88%
Total Operating Expenses
3,750
3,250
4,172
604
845
(2,405)
23%
(86)% 40%
(2,000)
25%
(94)% 2517%
Total Expenses
3,750
3,250
4,172
604
845
(2,405)
23%
(86)% 40%
MAYOR
EQUITY & DIVERSITY COMMISSION
Percent of year completed
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
2017
ACTUAL
OVER/(UNDER)
% CHANGE
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016 2016/2017
31 Supplies
49 Miscellaneous
1,200
2,000
785
2,000
480
-
-
3,834
-
30
785
-
-
(2,000)
65%
-
- -
- -
Total Operating Expenses
3,200
2,785
480
3,834
30
785
(2,000)
25%
(94)% 2517%
Total Expenses
3,200
2,785
480
3,834
30
785
(2,000)
25%
(94)% 2517%
MAYOR
ARTS COMMISSION
Percent of year completed
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
31 Supplies
51 Inter -Governmental
--
5,000
3,731
60
3,141
-
3,834
-
3,855
-
124
-
77%
-
22%
-
1%
Total Operating Expenses
5,000
3,731
3,201
3,834
3,855
124
77%
20%
1%
Total Expenses
5,000
3,731
3,201
3,834
3,855
124
77%
20%
1%
Percent of year completed
52
75.00%
MAYOR
PARKS COMMISSION
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
31 Supplies
49 Miscellaneous
1,688
2,000
1,448
1,843
3,181
1,215
372
1,754
1,080
650
(368)
(1,193)
64%
33%
(88)%
44%
191%
(63)%
Total Operating Expenses
3,688
3,291
4,396
2,126
1,730
(1,561)
47%
(52)%
(19)%
2015/2016 2016/2017
31 Supplies
9,035
8,359
744
3,430
2,103
(6,256)
23%
361%
Total Expenses
3,688
3,291
4,396
2,126
1,730
(1,561)
47%
(52)%
(19)%
MAYOR
LIBRARY ADVISORY BOARD
Percent of year completed
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
31 Supplies
41 Professional Services
5,000
-
2,286
-
609
525
1,601
-
1,086
-
(1,201)
-
22%
-
163%
-
(32)%
-
Total Operating Expenses
5,000
2,286
1,134
1,601
1,086
(1,201)
22%
41%
(32)%
2015/2016 2016/2017
31 Supplies
9,035
8,359
744
3,430
2,103
(6,256)
23%
361%
Total Expenses
5,000
2,286
1,134
1,601
1,086
(1,201)
22%
41%
(32)%
MAYOR
COMMUNITY PROMOTION
Percent of year completed
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
MAYOR
VOTER REGISTRATION COSTS
Percent of year completed
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
SUMMARY BY EXPENDITURE
2015
2016
2017
ACTUAL
OVER/(UNDER)
ACTUAL
ALLOCATED
BDGT
% SPEND
2015/2016 2016/2017
TYPE
32,000
2017
-
364
347
OVER/(UNDER)
1%
% CHANGE
ALLOCATED
32,000
351
-
364
2017 ANNUAL
ALLOCATED
2015
2016
2017
BDGT
% SPEND
2015/2016 2016/2017
31 Supplies
9,035
8,359
744
3,430
2,103
(6,256)
23%
361%
(39)%
35 Small Tools
-
-
-
1,239
-
-
-
-
-
41 Professional Services
12,000
250
13,395
-
250
-
2%
-
-
44 Advertising
450
450
-
51
-
(450)-
-
-
48 Repairs and Maintenance
2,500
-
-
-
-
-
-
-
-
49 Miscellaneous
2,015
1,819
3,582
1,625
1,880
61
93%
(55)%
16%
Total Operating Expenses
26,000
10,878
17,721
6,346
4,233
(6,645)
16%
(64)%
(33)%
Total Expenses
26,000
10,878
17,721
6,346
4,233
(6,645)
16%
(64)%
(33)%
MAYOR
VOTER REGISTRATION COSTS
Percent of year completed
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016 2016/2017
51 Inter -Governmental
32,000
351
-
364
347
(4)
1%
- (5)%
Total Operating Expenses
32,000
351
-
364
347
(4)
1%
- (5)%
Total Expenses
32,000
351
-
364
347
(4)
1%
- (5)%
Percent of year completed
75.00%
53
HUMAN RESOURCES
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11
Salaries
405,299
310,927
303,371
304,638
304,504
(6,423)
75%
0%
(0)%
12
Extra Labor
6,000
6,000
-
6,840
-
(6,000)
-
-
-
21
FICA
28,947
23,564
22,381
22,784
22,396
(1,168)
77%
2%
(2)%
23
Pension-PERS/PSERS
48,653
36,942
29,801
32,610
35,402
(1,541)
73%
9%
9%
24
Industrial Insurance
1,417
1,033
782
802
756
(277)
53%
3%
(6)%
25
Medical & Dental
77,642
60,991
48,071
49,789
46,856
(14,135)
60%
4%
(6)%
Total Salaries & Benefits
567,958
439,457
404,406
417,464
409,913
(29,544)
72%
3%
(2)%
31
Supplies
14,817
10,593
6,357
6,675
9,489
(1,104)
64%
5%
42%
41
Professional Services
90,575
79,758
24,615
73,353
58,049
(21,709)
64%
198%
(21)%
42
Communication
50
-
--
-
-
-
-
-
43
Travel
3,000
3,000
2,542
943
1,050
(1,950)
35%
(63)%
11%
44
Advertising
6,250
5,629
2,575
5,891
2,283
(3,346)
37%
129%
(61)%
45
Rentals and Leases
5,108
4,161
3,140
3,044
3,807
(354)
75%
(3)%
25%
48
Repairs and Maintenance
14,000
14,000
12,062
2,790
-
(14,000)
-
(77)%
-
49
Miscellaneous
4,450
4,450
2,566
1,103
11,656
7,206
262%
(57)%
956%
51
-
-
-
-
-
-
-
-
64
Miscellaneous
--
-
-
-
-
-
-
-
Total Operating Expenses
138,250
121,591
53,857
93,800
86,334
(35,257)
62%
74%
(8)%
Total Expenses
706,208
561,048
458,263
511,264
496,247
(64,801)
70%
12%
(3)%
Percent of year completed
54
75.00%
FINANCE
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY
EXPENDITURE TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
1,053,485
795,751
732,498
744,879
775,634
(20,117)
74%
2%
4%
12 Extra Labor
60,000
11,870
5,181
-
11,870
-
20%
-
-
13 Overtime
9,289
7,122
1,322
5,727
3,978
(3,144)
43%
333%
(31)%
21 FICA
79,621
61,474
55,593
56,749
60,011
(1,463)
75%
2%
6%
23 Pension-PERS/PSERS
127,773
96,493
71,428
83,805
89,737
(6,756)
70%
17%
7%
24 Industrial Insurance
4,235
3,015
2,287
2,324
2,261
(754)
53%
2%
(3)%
25 Medical & Dental
223,559
169,242
134,021
142,667
159,192
(10,049)
71%
6%
12%
26 Unemployment
13,000
-
--
-
-
-
-
-
Total Salaries & Benefits
1,570,962
1,144,966
1,002,330
1,036,152
1,102,684
(42,282)
70%
3%
6%
31 Supplies
19,000
9,951
10,228
13,778
7,714
(2,237)
41%
35%
(44)%
35 Small Tools
5,000
3,372
265
4,048
254
(3,118)
5%
1425%
(94)%
41 Professional Services
170,000
120,524
118,045
99,514
135,630
15,106
80%
(16)%
36%
42 Communication
1,000
1,000
199
56
322
(678)
32%
(72)%
477%
43 Travel
10,000
7,742
2,149
3,554
7,748
6
77%
65%
118%
45 Rentals and Leases
3,500
2,333
2,462
2,189
1,648
(685)
47%
(11)%
(25)%
46 Insurance
351,826
351,826
455,581
338,539
352,082
256
100%
(26)%
4%
48 Repairs and Maintenance
65,625
65,625
57,278
59,781
85,645
20,020
131%
4%
43%
49 Miscellaneous
441,900
395,017
293,390
168,861
153,146
(241,870)
35%
(42)%
(9)%
53 Ext Taxes, Oper. Assess
-
-
1
540
18
18
-
89905%
(97)%
Total Operating Expenses
1,067,851
957,390
939,598
690,860
744,208
(213,182)
70%
(26)%
8%
Total Expenses
2,638,813
2,102,356
1,941,928
1,727,012
1,846,892
(255,464)
70%
(11)%
7%
Percent of year completed
75.00%
55
ATTORNEY
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
12 Extra Labor
21 FICA
24 Industrial Insurance
5,000
355
100
3,935
279
79
1,836
140
23
1,974
151
25
2,070
158
25
(1,865)
(121)
(54)
41%
45%
25%
8%
8%
11%
5%
5%
(3)%
Total Salaries & Benefits
5,455
4,294
1,999
2,150
2,253
(2,041)
41%
8%
5%
31 Supplies
41 Professional Services
45 Rentals and Leases
48 Repairs and Maintenance
49 Miscellaneous
6,000
701,000
2,100
1,400
1,000
3,100
414,219
2,100
--
-
3,436
362,021
-
57
2,496
309,136
-
-
-
1,696
373,275
2,337
-
-
(1,404)
(40,945)
237
-
-
28%
53%
111%
-
--
(27)%
(15)%
-
-
(32)%
21%
-
-
-
Total Operating Expenses
711,500
419,420
365,515
311,632
377,308
(42,112)
53%
(15)%
21%
Total Expenses
716,955
423,713
367,514
313,782
379,561
(44,152)
53%
(15)%
21%
Percent of year completed
56
75.00%
RECREATION DEPARTMENT
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11
Salaries
1,400,656
1,027,966
967,560
987,487
1,025,212
(2,755)
73%
2%
4%
12
Extra Labor
530,643
418,091
346,939
376,875
391,087
(27,004)
74%
9%
4%
13
Overtime
4,179
3,693
9,018
7,533
5,851
2,158
140%
(16)%
(22)%
21
FICA
145,838
109,644
99,844
103,800
107,111
(2,533)
73%
4%
3%
23
Pension-PERS/PSERS
168,165
129,405
104,774
125,317
134,981
5,576
80%
20%
8%
24
Industrial Insurance
84,822
53,604
52,177
56,343
48,351
(5,253)
57%
8%
(14)%
25
Medical & Dental
320,924
237,722
206,439
221,655
240,666
2,944
75%
7%
9%
26
Unemployment-
-
-
138
(2,182)
2,033
2,033
-
(1683)%
(193)%
28
Uniform/Clothing
230
225
197
-
225
-
98%
-
-
Total Salaries & Benefits
2,655,457
1,980,350
1,787,086
1,876,827
1,955,516
(24,835)
74%
5%
4%
31
Supplies
125,986
100,507
83,428
92,058
97,017
(3,490)
77%
10%
5%
34
Items Purchased for resale
22,000
16,310
21,915
16,439
15,307
(1,003)
70%
(25)%
(7)%
35
Small Tools
11,000
1,631
--
1,631
-
15%
-
-
41
Professional Services
208,480
136,953
110,996
120,447
120,976
(15,977)
58%
9%
0%
42
Communication
12,150
5,294
5,906
6,846
6,209
915
51%
16%
(9)%
43
Travel
8,725
7,771
3,870
5,917
14,441
6,670
166%
53%
144%
44
Advertising
22,500
13,158
13,270
6,390
6,255
(6,903)
28%
(52)%
(2)%
45
Rentals and Leases
48,590
35,589
39,490
41,430
36,910
1,321
76%
5%
(11)%
48
Repairs and Maintenance
30,400
2,875
14,252
10,511
2,080
(795)
7%
(26)%
(80)%
49
Miscellaneous
109,400
59,259
78,613
61,071
68,666
9,407
63%
(22)%
12%
64
Machinery & Equipment
130,000
64,667
10,779
5,316
20,983
(43,683)
16%
(51)%
295%
Total Operating Expenses
729,231
444,014
382,518
366,426
390,475
(53,539)
54%
(4)%
7%
Total Expenses
3,384,688
2,424,365
2,169,604
2,243,254
2,345,991
(78,374)
69%
3%
4%
Percent of year completed
RECREATION
DIVISION SUMMARY
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY DIVISION
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
ADMINISTRATION
481,514
335,052
252,596
219,005
293,746
(41,307)
61%
(13)%
34%
RECREATION
462,343
352,378
1,191,698
1,291,869
329,236
(23,141)
71%
8%
(75)%
PRESCHOOL PROGRAM
79,776
61,848
--
64,260
2,412
81%
-
-
YOUTH PROGRAMS
564,781
421,366
-
-
422,863
1,497
75%
-
-
TEEN PROGRAMS
201,780
154,995
-
-
162,399
7,404
80%
-
-
YOUTH WELLNESS AND ENRICHMEI`
148,978
100,285
-
-
103,608
3,323
70%
-
-
ADULT WELLNESS AND ENRICHMEN
215,044
136,229
-
-
143,133
6,904
67%
-
-
SENIOR ADULT PROGRAMS
176,287
128,617
-
-
128,705
88
73%
-
-
COMMUNITY EVENTS AND VOLUNTE
281,660
223,683
231,329
198,951
185,450
(38,233)
66%
(14)%
(7)%
PLANNING AND BUSINESS OPS
460,559
272,599
-
-
273,277
678
59%
-
-
RENTAL OPERATIONS
311,966
237,311
483,202
533,428
239,313
2,001
77%
10%
(55)%
Total Expenses
3,384,688
2,424,365
2,158,825
2,243,254
2,345,991
(78,374)
69%
4%
5%
Percent of year completed
75.00%
57
RECREATION
ADMINISTRATION
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11
Salaries
248,194
182,919
174,623
152,022
183,876
957
74%
(13)%
21%
12
Extra Labor
5,000
3,119
-
622
2,015
(1,105)
40%
-
224%
13
Overtime
464
-
-
-
-
-
-
-
-
21
FICA
16,870
13,822
12,957
11,131
13,546
(276)
80%
(14)%
22%
23
Pension-PERS/PSERS
29,797
21,924
17,230
16,890
21,267
(657)
71%
(2)%
26%
24
Industrial Insurance
1,189
814
391
407
534
(280)
45%
4%
31%
25
Medical & Dental
32,833
32,833
26,667
22,250
33,277
444
101%
(17)%
50%
Total Salaries & Benefits
334,347
255,432
231,868
203,323
254,514
(917)
76%
(12)%
25%
31
Supplies
5,917
5,917
10,349
5,374
6,034
117
102%
(48)%
12%
41
Professional Services
2,500
2,500
3,160
508
8,733
6,233
349%
(84)%
1621%
42
Communication-
-
-
1,486
305
462
462
-
(80)%
52%
43
Travel
2,500
2,441
614
353
723
(1,718)
29%
(42)%
105%
45
Rentals and Leases-
22,930
-
1,912
1,700
363
363
-
(11)%
(79)%
48
Repairs and Maintenance
2,000
-
-
-
-
-
-
-
-
49
Miscellaneous
4,250
4,096
3,207
2,128
1,933
(2,164)
45%
(34)%
(9)%
64
Machinery & Equipment
130,000
64,667
-
5,316
20,983
(43,683)
16%
-
295%
Total Operating Expenses
147,167
79,621
20,728
15,683
39,231
(40,389)
27%
(24)%
150%
-
49
Miscellaneous
32,200
22,501
54,183
39,598
20,832
(1,669)
65%
Total Expenses
481,514
335,052
252,596
219,005
293,746
(41,307)
61%
(13)%
34%
Percent of year completed
RECREATION
RECREATION
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11
Salaries
193,608
145,193
416,446
497,364
142,560
(2,633)
74%
19%
(71)%
12
Extra Labor
70,220
59,831
346,939
329,326
45,418
(14,414)
65%
(5)%
(86)%
13
Overtime-
-
2,632
2,508
845
845
-
(5)%
(66)%
21
FICA
20,093
15,837
58,040
63,108
14,376
(1,461)
72%
9%
(77)%
23
Pension-PERS/PSERS
23,243
17,484
49,887
66,972
19,244
1,760
83%
34%
(71)%
24
Industrial Insurance
12,256
9,500
45,850
46,446
6,073
(3,426)
50%
1%
(87)%
25
Medical & Dental
39,424
29,525
95,684
119,154
29,569
44
75%
25%
(75)%
26
Unemployment-
-
138
(2,182)
2,033
2,033
-
(1683)%
(193)%
Total Salaries & Benefits
358,844
277,371
1,015,615
1,122,696
260,118
(17,252)
72%
11%
(77)%
31
Supplies
27,919
21,001
44,752
49,170
15,015
(5,986)
54%
10%
(69)%
34
Items Purchased for resale
-
-
6,219
(934)
-
-
-
(115)%
-
35
Small Tools
11,000
1,631
-
-
1,631
-
15%
-
-
41
Professional Services
22,930
22,930
65,502
73,255
24,318
1,388
106%
12%
(67)%
42
Communication
2,850
1,719
1,803
1,981
1,591
(128)
56%
10%
(20)%
43
Travel
1,800
1,800
2,260
5,100
5,162
3,362
287%
126%
1%
44
Advertising
4,800
3,425
925
891
569
(2,857)
12%
(4)%
(36)%
45
Rentals and Leases-
-
438
112
-
-
-
(75)%
-
49
Miscellaneous
32,200
22,501
54,183
39,598
20,832
(1,669)
65%
(27)%
(47)%
Total Operating Expenses
103,499
75,007
176,083
169,173
69,118
(5,889)
67%
(4)%
(59)%
Total Expenses
462,343
352,378
1,191,698
1,291,869
329,236
(23,141)
71%
8%
(75)%
Percent of year completed
58
75.00%
RECREATION
PRESCHOOL PROGRAM
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015 2016 2017
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND 2015/2016 2016/2017
11 Salaries
37,245
27,204
-- 27,204
-
73% - -
12 Extra Labor
20,900
16,105
- - 16,105
-
77% - -
13 Overtime
-
-
- - 137
137
- - -
21 FICA
4,397
3,321
- - 3,321
-
76% - -
23 Pension-PERS/PSERS
4,479
4,479
- - 4,631
152
103% - -
24 Industrial Insurance
2,285
1,328
-- 1,328
-
58% - -
25 Medical & Dental
370
310
- - 310
-
84% - -
Total Salaries & Benefits
69,676
52,747
- - 53,035
289
76% - -
31 Supplies
8,600
8,600
- - 10,477
1,877
122% - -
41 Professional Services
1,000
2
-- 2
-
0% - -
49 Miscellaneous
500
500
- - 746
246
149% - -
Total Operating Expenses
10,100
9,102
- - 11,225
2,123
111% - -
Total Expenses
79,776
61,848
- - 64,260
2,412
81% - -
Percent of year completed
RECREATION
YOUTH PROGRAMS
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015 2016 2017
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND 2015/2016 2016/2017
11 Salaries
148,265
109,956
- - 109,956
-
74% - -
12 Extra Labor
230,203
175,836
- - 175,836
-
76% - -
13 Overtime
-
-
- - 5
5
- - -
21 FICA
30,327
21,752
- - 21,752
-
72% - -
23 Pension-PERS/PSERS
17,799
17,799
- - 19,290
1,491
108% - -
24 Industrial Insurance
29,562
17,746
-- 17,746
-
60% - -
25 Medical & Dental
47,525
35,622
- - 35,622
-
75% - -
Total Salaries & Benefits
503,681
378,712
- - 380,209
1,497
75% _ _
31 Supplies
20,600
15,270
- - 15,270
-
74% - -
41 Professional Services
24,500
19,128
- - 19,128
-
78% - -
49 Miscellaneous
16,000
8,256
- - 8,256
-
52% - -
Total Operating Expenses
61,100
42,654
- - 42,654
-
70% - -
Total Expenses
564,781
421,366
- - 422,863
1,497
75% - -
Percent of year completed
75.00%
59
RECREATION
TEEN PROGRAMS
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015 2016 2017
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND 2015/2016 2016/2017
11 Salaries
66,466
48,956
- - 48,956
-
74% - -
12 Extra Labor
63,850
51,654
- - 51,654
-
81% - -
21 FICA
9,969
7,697
- - 7,697
-
77% - -
23 Pension-PERS/PSERS
7,980
6,741
- - 6,741
-
84% - -
24 Industrial Insurance
8,906
5,894
- - 5,894
-
66% - -
25 Medical & Dental
23,729
17,788
- - 17,788
-
75% - -
Total Salaries & Benefits
180,900
138,730
- - 138,730
-
77% - -
31 Supplies
7,650
4,869
-- 4,869
-
64% - -
41 Professional Services
5,050
5,050
- - 6,030
980
119% - -
43 Travel
-
-
- - 5,180
5,180
- - -
45 Rentals and Leases
180
180
- - 1,424
1,244
791% - -
49 Miscellaneous
8,000
6,166
-- 6,166
-
77% - -
Total Operating Expenses
20,880
16,265
- - 23,669
7,404
113% - -
Total Expenses
201,780
154,995
- - 162,399
7,404
80% - -
Percent of year completed
RECREATION
YOUTH WELLNESS AND ENRICHMENT
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015 2016 2017
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND 2015/2016 2016/2017
11 Salaries
66,598
48,993
- - 48,993
-
74% - -
12 Extra Labor
12,700
12,700
- - 15,806
3,106
124% - -
21 FICA
6,067
4,957
- - 4,957
-
82% - -
23 Pension-PERS/PSERS
7,995
6,667
- - 6,667
-
83% - -
24 Industrial Insurance
3,962
2,389
- - 2,389
-
60% - -
25 Medical & Dental
16,456
12,334
- - 12,334
-
75% - -
Total Salaries & Benefits
113,778
88,039
- - 91,146
3,106
80% _ _
31 Supplies
5,600
5,600
- - 5,817
217
104% - -
41 Professional Services
28,900
6,596
-- 6,596
-
23% - -
49 Miscellaneous
700
50
- - 50
-
7% - -
Total Operating Expenses
35,200
12,246
- - 12,463
217
35% - -
Total Expenses
148,978
100,285
- - 103,608
3,323
70% - -
Percent of year completed
60
75.00%
RECREATION
ADULT WELLNESS AND ENRICHMENT
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015 2016 2017
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND 2015/2016 2016/2017
11 Salaries
81,942
60,291
- - 60,291
-
74% - -
12 Extra Labor
24,000
18,373
- - 18,373
-
77% - -
13 Overtime
-
-
- - 696
696
- - -
21 FICA
7,914
5,933
- - 5,933
-
75% - -
23 Pension-PERS/PSERS
9,837
8,019
- - 8,019
-
82% - -
24 Industrial Insurance
5,054
2,603
- - 2,603
-
51% - -
25 Medical & Dental
23,797
17,834
- - 17,834
-
75% - -
Total Salaries & Benefits
152,544
113,053
- - 113,748
696
75% _ _
31 Supplies
4,200
4,200
- - 9,694
5,494
231% - -
41 Professional Services
50,900
17,134
- - 17,134
-
34% - -
48 Repairs and Maintenance
7,200
1,642
- - 1,642
-
23% - -
49 Miscellaneous
200
200
- - 915
715
457% - -
Total Operating Expenses
62,500
23,176
- - 29,385
6,208
47% - -
Total Expenses
215,044
136,229
- - 143,133
6,904
67% - -
Percent of year completed
75.00%
61
RECREATION
SENIOR ADULT PROGRAMS
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015 2016 2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND 2015/2016 2016/2017
11 Salaries
82,253
60,516
- - 60,516
-
74% - -
12 Extra Labor
27,000
19,100
- - 19,100
-
71% - -
21 FICA
8,298
6,039
- - 6,039
-
73% - -
23 Pension-PERS/PSERS
9,875
8,766
- - 8,766
-
89% - -
24 Industrial Insurance
5,344
2,831
- - 2,831
-
53% - -
25 Medical & Dental
20,517
15,374
- - 15,374
-
75% - -
Total Salaries & Benefits
153,287
112,625
- - 112,625
-
73% - -
31 Supplies
3,000
3,000
-- 3,088
88
103% - -
41 Professional Services
5,900
560
- - 560
-
9% - -
43 Travel
2,100
1,697
- - 1,697
-
81% - -
49 Miscellaneous
12,000
10,735
- - 10,735
-
89% - -
Total Operating Expenses
23,000
15,992
- - 16,079
88
70% - -
23%
25
Medical & Dental
21,382
14,630
22,698
Total Expenses
176,287
128,617
- - 128,705
88
73% - -
Percent of year completed
RECREATION
COMMUNITY EVENTS AND VOLUNTEERS
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11
Salaries
111,432
82,537
111,980
86,836
80,551
(1,986)
72%
(22)%
(7)%
12
Extra Labor
15,150
13,010
-
6,898
5,268
(7,742)
35%
-
(24)%
13
Overtime
2,322
2,300
1,845
1,122
1,943
(357)
84%
(39)%
73%
21
FICA
9,467
6,787
8,546
7,188
6,335
(452)
67%
(16)%
(12)%
23
Pension-PERS/PSERS
13,377
9,785
11,056
9,438
9,965
180
74%
(15)%
6%
24
Industrial Insurance
3,780
2,467
2,072
2,235
2,755
288
73%
8%
23%
25
Medical & Dental
21,382
14,630
22,698
16,555
17,131
2,501
80%
(27)%
3%
Total Salaries & Benefits
176,910
131,516
158,197
130,271
123,948
(7,568)
70%
(18)%
(5)%
31
Supplies
25,400
18,055
16,066
15,909
12,539
(5,516)
49%
(1)%
(21)%
41
Professional Services
58,400
58,400
42,334
43,800
38,324
(20,076)
66%
3%
(13)%
42
Communication
500
-
495
-
-
-
-
-
-
43
Travel
600
600
250
278
389
(211)
65%
11%
40%
44
Advertising
10,500
6,863
9,291
2,847
3,233
(3,629)
31%
(69)%
14%
45
Rentals and Leases
6,800
6,800
3,584
5,224
5,706
(1,094)
84%
46%
9%
49
Miscellaneous
2,550
1,449
1,112
621
1,311
(138)
51%
(44)%
111%
Total Operating Expenses
104,750
92,167
73,132
68,680
61,503
(30,665)
59%
(6)%
(10)%
Total Expenses
281,660
223,683
231,329
198,951
185,450
(38,233)
66%
(14)%
(7)%
Percent of year completed
62
75.00%
RECREATION
PLANNING AND BUSINESS OPERATIONS
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015 2016 2017
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND 2015/2016 2016/2017
11 Salaries
237,624
166,750
- - 166,750
-
70% - -
13 Overtime
464
464
- - 1,142
678
246% - -
21 FICA
18,119
12,728
- - 12,728
-
70% - -
23 Pension-PERS/PSERS
28,529
16,268
- - 16,268
-
57% - -
24 Industrial Insurance
3,440
1,543
- - 1,543
-
45% - -
25 Medical & Dental
63,043
37,522
- - 37,522
-
60% - -
28 Uniform/Clothing
230
225
- - 225
-
98% - -
Total Salaries & Benefits
351,449
235,500
- - 236,178
678
67% - -
31 Supplies
6,800
3,695
- - 3,695
-
54% - -
41 Professional Services
3,000
151
- - 151
-
5% - -
42 Communication
8,800
3,575
- - 3,575
-
41% - -
43 Travel
1,400
1,026
- - 1,026
-
73% - -
44 Advertising
500
-
- - -
-
- - -
45 Rentals and Leases
39,610
26,609
- - 26,609
-
67% - -
48 Repairs and Maintenance
19,700
438
- - 438
-
2% - -
49 Miscellaneous
29,300
1,606
- - 1,606
-
5% - -
Total Operating Expenses
109,110
37,100
- - 37,100
-
34% - -
74%
10%
(55)%
31
Supplies
10,300
Total Expenses
460,559
272,599
- - 273,277
678
59% - -
Percent of year completed
RECREATION
RENTAL OPERATIONS
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11
Salaries
127,029
94,651
264,512
251,264
95,560
908
75%
(5)%
(62)%
12
Extra Labor
61,620
48,362
-
40,030
41,512
(6,850)
67%
-
4%
13
Overtime
929
929
4,541
3,903
1,082
153
116%
(14)%
(72)%
21
FICA
14,317
10,771
20,300
22,372
10,426
(345)
73%
10%
(53)%
23
Pension-PERS/PSERS
15,254
11,472
26,601
32,016
14,123
2,650
93%
20%
(56)%
24
Industrial Insurance
9,044
6,491
3,865
7,256
4,656
(1,835)
51%
88%
(36)%
25
Medical & Dental
31,848
23,951
61,391
63,696
23,906
(45)
75%
4%
(62)%
28
Uniform/Clothing-
-
197
-
-
-
-
-
-
Total Salaries & Benefits
260,041
196,626
381,406
420,537
191,264
(5,363)
74%
10%
(55)%
31
Supplies
10,300
10,300
12,261
21,605
10,520
220
102%
76%
(51)%
34
Items Purchased for resale
22,000
16,310
15,696
17,373
15,307
(1,003)
70%
11%
(12)%
41
Professional Services
5,400
4,503
-
2,885
-
(4,503)
-
-
-
42
Communication
-
-
2,122
4,560
581
581
-
115%
(87)%
43
Travel
325
207
746
186
264
57
81%
(75)%
42%
44
Advertising
6,700
2,870
3,053
2,652
2,453
(417)
37%
(13)%
(8)%
45
Rentals and Leases
2,000
2,000
33,556
34,395
2,808
808
140%
3%
(92)%
48
Repairs and Maintenance
1,500
795
14,252
10,511
-
(795)
-
(26)%
-
49
Miscellaneous
3,700
3,700
20,110
18,723
16,117
12,417
436%
(7)%
(14)%
Total Operating Expenses
51,925
40,685
101,796
112,891
48,049
7,364
93%
11%
(57)%
Total Expenses
311,966
237,311
483,202
533,428
239,313
2,001
77%
10%
(55)%
Percent of year completed
75.00%
63
COMMUNITY DEVELOPMENT
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
2,183,057
1,628,151
1,311,722
1,447,511
1,541,024
(87,127)
71%
10%
6%
12 Extra Labor
51,074
41,705
76,173
48,654
39,885
(1,820)
78%
(36)%
(18)%
13 Overtime
11,094
7,295
5,008
2,675
3,594
(3,701)
32%
(47)%
34%
21 FICA
171,664
129,586
105,658
113,439
120,277
(9,308)
70%
7%
6%
23 Pension-PERS/PSERS
263,447
196,029
133,041
163,747
181,006
(15,022)
69%
23%
11%
24 Industrial Insurance
23,960
16,595
9,250
10,666
11,775
(4,821)
49%
15%
10%
25 Medical & Dental
447,425
333,936
216,488
258,132
282,661
(51,274)
63%
19%
10%
28 Uniform/Clothing
2,975
172
99
142
203
31
7%
44%
43%
Total Salaries & Benefits
3,154,696
2,353,468
1,857,438
2,044,966
2,180,425
(173,043)
69%
10%
7%
31 Supplies
37,180
31,428
31,430
23,317
44,390
12,962
119%
(26)%
90%
35 Small Tools
500
181
429
-
181
-
36%
-
-
41 Professional Services
253,400
161,067
305,644
173,830
120,171
(40,896)
47%
(43)%
(31)%
42 Communication
6,500
2,794
2,687
3,441
7,328
4,533
113%
28%
113%
43 Travel
13,800
7,966
2,656
3,665
3,099
(4,867)
22%
38%
(15)%
44 Advertising
--
411
-
303
303
-
-
-
45 Rentals and Leases
12,800
11,202
19,130
19,825
10,448
(754)
82%
4%
(47)%
47 Public Utilities
2,500
1,993
694
1,359
2,344
351
94%
96%
72%
48 Repairs and Maintenance
51,185
8,869
8,827
9,401
9,322
453
18%
7%
(1)%
49 Miscellaneous
152,777
103,716
47,149
68,145
24,666
(79,051)
16%
45%
(64)%
51 Inter -Governmental
8,000
4,033
7,444
7,767
7,642
3,609
96%
4%
(2)%
53 Ext Taxes, Oper Assess
--
1
1
192
192
-
100%
15900%
Total Operating Expenses
538,642
333,249
426,499
310,751
230,083
(103,166)
43%
(27)%
(26)%
Total Expenses
3,693,338
2,686,717
2,283,937
2,355,718
2,410,508
(276,209)
65%
3%
2%
Percent of year completed
COMMUNITY DEVELOPMENT
DIVISION SUMMARY
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
Percent of year completed
64
75.00%
BUDGET
ACTUAL
COMPARISON OF RESULTS
ACTUAL
SUMMARY BY DIVISION
OVER/(UNDER)
% CHANGE
2017
ALLOCATED
2017 ANNUAL
ALLOCATED
2015
2016
2017
BDGT
% SPEND
2015/2016
2016/2017
ADMINISTRATION
363,988
266,874
269,964
253,173
259,998
(6,876)
71%
(6)%
3%
CODE ENFORCEMENT
519,030
384,604
270,618
296,047
285,786
(98,819)
55%
9%
(3)%
PERMIT CENTER
399,556
278,029
273,061
301,634
254,610
(23,419)
64%
10%
(16)%
BUILDING, PERMIT AND PLAN REVIEW
849,025
632,173
336,621
563,817
557,600
(74,573)
66%
67%
(1)%
PLANNING
1,269,970
965,043
1,056,414
787,108
824,119
(140,924)
65%
(25)%
5%
RECYCLING PROGRAM
46,000
32,218
42,013
30,575
33,773
1,555
73%
(27)%
10%
TDM PROGRAM
245,769
127,776
35,246
123,365
194,622
66,847
79%
250%
58%
Total Expenses
3,693,338
2,686,717
2,283,937
2,355,718
2,410,508
(276,209)
65%
3%
2%
Percent of year completed
64
75.00%
COMMUNITY DEVELOPMENT
ADMINISTRATION
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
230,470
173,070
167,857
170,388
173,827
757
75%
2%
2%
13 Overtime
1,114
661
725
-
661
-
59%
-
-
21 FICA
15,422
12,904
12,591
12,715
13,039
135
85%
1%
3%
23 Pension-PERS/PSERS
27,668
20,745
16,530
18,933
20,285
(460)
73%
15%
7%
24 Industrial Insurance
706
511
399
422
370
(141)
52%
6%
(12)%
25 Medical & Dental
48,628
37,602
36,093
33,747
31,210
(6,392)
64%
(6)%
(8)%
Total Salaries & Benefits
324,008
245,493
234,195
236,205
239,392
(6,101)
74%
1%
1%
31 Supplies
9,680
9,680
17,639
7,770
11,240
1,560
116%
(56)%
45%
41 Professional Services
13,000
-
11,258
-
-
-
-
-
-
43 Travel
500
500
534
1,604
672
172
134%
200%
(58)%
45 Rentals and Leases
4,800
3,202
4,033
5,063
4,448
1,246
93%
26%
(12)%
48 Repairs and Maintenance
500
500
695
1,015
849
349
170%
46%
(16)%
49 Miscellaneous
11,500
7,499
1,610
1,515
3,205
(4,294)
28%
(6)%
112%
53 Ext Taxes, Assessments
--
3,749
1
1
192
192
-
100%
15900%
Total Operating Expenses
39,980
21,381
35,769
16,968
20,606
(775)
52%
(53)%
21%
49 Miscellaneous
53,427
38,992
1,098
802
775
(38,217)
1%
(27)%
(3)%
Total Expenses
363,988
266,874
269,964
253,173
259,998
(6,876)
71%
(6)%
3%
Percent of year completed
COMMUNITY DEVELOPMENT
CODE ENFORCEMENT
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
302,047
226,950
176,106
181,936
187,531
(39,418)
62%
3%
3%
12 Extra Labor
5,574
3,756
-
11,820
980
(2,776)
18%-
(92)%
13 Overtime
2,786
131
2,169
-
131
-
5%
-
-
21 FICA
23,746
17,718
13,638
14,822
14,653
(3,064)
62%
9%
(1)%
23 Pension-PERS/PSERS
36,266
26,779
17,644
20,802
20,429
(6,349)
56%
18%
(2)%
24 Industrial Insurance
8,732
6,193
4,201
4,507
3,838
(2,355)
44%
7%
(15)%
25 Medical & Dental
75,628
54,777
27,015
40,676
48,319
(6,458)
64%
51%
19%
28 Uniform/Clothing
475
172
-
142
203
31
43%
-
43%
Total Salaries & Benefits
455,254
336,475
240,773
274,706
276,085
(60,391)
61%
14%
1%
31 Supplies
500
500
(2,678)
1,478
735
235
147%
(155)%
(50)%
41 Professional Services
-
-
21,210
8,905
-
-
-
(58)%
-
42 Communication
3,000
2,294
2,161
2,342
2,401
106
80%
8%
3%
43 Travel
600
600
984
39
635
35
106%
(96)%
1528%
45 Rentals and Leases
3,749
3,749
6,377
6,417
2,812
(937)
75%
1%
(56)%
47 Public Utilities
2,500
1,993
694
1,359
2,344
351
94%
96%
72%
49 Miscellaneous
53,427
38,992
1,098
802
775
(38,217)
1%
(27)%
(3)%
Total Operating Expenses
63,776
48,129
29,845
21,341
9,701
(38,428)
15%
(28)%
(55)%
Total Expenses
519,030
384,604
270,618
296,047
285,786
(98,819)
55%
9%
(3)%
Percent of year completed
75.00%
65
COMMUNITY DEVELOPMENT
PERMIT CENTER
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
205,279
159,764
180,161
192,299
151,837
(7,927)
74%
7%
(21)%
13 Overtime
1,847
1,847
-
110
-
(1,847)
-
-
-
21 FICA
15,857
12,342
13,782
14,719
11,616
(726)
73%
7%
(21)%
23 Pension-PERS/PSERS
24,651
19,139
17,219
21,189
17,752
(1,387)
72%
23%
(16)%
24 Industrial Insurance
1,059
812
696
772
545
(267)
51%
11%
(29)%
25 Medical & Dental
60,663
46,768
41,445
50,628
45,436
(1,332)
75%
22%
(10)%
Total Salaries & Benefits
309,356
240,671
253,304
279,717
227,185
(13,486)
73%
10%
(19)%
31 Supplies
3,000
2,295
767
1,703
2,181
(114)
73%
122%
28%
41 Professional Services
10,000
10,000
562
301
11,764
1,764
118%
(46)%
3810%
42 Communication
--
181
-
493
55
55
-
-
(89)%
43 Travel
3,700
24
472
-
24
-
1%
-
-
48 Repairs and Maintenance
42,000
234
-
283
4,237
4,003
10%
-
1397%
49 Miscellaneous
31,500
24,805
17,957
19,136
9,165
(15,640)
29%
7%
(52)%
Total Operating Expenses
90,200
37,358
19,758
21,916
27,425
(9,933)
30%
11%
25%
48 Repairs and Maintenance
550
-
-
-
-
-
-
-
-
Total Expenses
399,556
278,029
273,061
301,634
254,610
(23,419)
64%
10%
(16)%
Percent of year completed
COMMUNITY DEVELOPMENT
BUILDING, PERMIT AND PLAN REVIEW
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
514,054
371,369
210,889
281,689
348,675
(22,694)
68%
34%
24%
13 Overtime
3,500
2,809
1,564
1,995
1,946
(863)
56%
28%
(2)%
21 FICA
39,527
28,557
15,991
21,433
26,568
(1,989)
67%
34%
24%
23 Pension-PERS/PSERS
63,053
45,766
20,690
31,439
39,716
(6,050)
63%
52%
26%
24 Industrial Insurance
9,261
6,144
1,998
2,922
4,763
(1,380)
51%
46%
63%
25 Medical & Dental
114,579
83,547
37,498
51,111
66,647
(16,899)
58%
36%
30%
28 Uniform/Clothing
2,500
-
99
-
-
-
-
-
-
Total Salaries & Benefits
746,474
538,191
288,728
390,587
488,315
(49,876)
65%
35%
25%
31 Supplies
3,000
2,866
1,151
5,244
1,953
(913)
65%
356%
(63)%
35 Small Tools
500
181
429
-
181
-
36%
-
-
41 Professional Services
83,400
76,123
23,053
132,368
55,012
(21,111)
66%
474%
(58)%
42 Communication
500
500
55
606
4,872
4,372
974%
1008%
704%
43 Travel
1,500
1,244
62
677
135
(1,109)
9%
996%
(80)%
45 Rentals and Leases
4,251
4,251
8,720
8,344
3,188
(1,063)
75%
(4)%
(62)%
48 Repairs and Maintenance
550
-
-
-
-
-
-
-
-
49 Miscellaneous
8,850
8,818
14,424
25,990
3,944
(4,874)
45%
80%
(85)%
Total Operating Expenses
102,551
93,982
47,893
173,230
69,285
(24,697)
68%
262%
(60)%
Total Expenses
849,025
632,173
336,621
563,817
557,600
(74,573)
66%
67%
(1)%
Percent of year completed
66
75.00%
COMMUNITY DEVELOPMENT
PLANNING
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
814,661
617,358
568,321
560,157
591,393
(25,965)
73%
(1)%
6%
12 Extra Labor
45,500
37,949
54,220
10,837
8,803
(29,146)
19%
(80)%
(19)%
13 Overtime
1,847
1,847
550
570
856
(991)
46%
4%
50%
21 FICA
68,197
51,837
47,384
43,186
45,485
(6,352)
67%
(9)%
5%
23 Pension-PERS/PSERS
97,819
73,846
57,971
61,653
69,172
(4,674)
71%
6%
12%
24 Industrial Insurance
3,000
2,144
1,834
1,606
1,706
(439)
57%
(12)%
6%
25 Medical & Dental
129,811
98,900
73,555
75,591
82,806
(16,093)
64%
3%
10%
Total Salaries & Benefits
1,160,835
883,881
803,835
753,600
800,222
(83,660)
69%
(6)%
6%
31 Supplies
8,000
3,360
2,972
2,071
3,795
435
47%
(30)%
83%
41 Professional Services
64,000
52,772
232,785
16,392
8,867
(43,905)
14%
(93)%
(46)%
42 Communication
3,000
-
-
-
-
-
-
-
-
43 Travel
2,000
123
188
46
1,505
1,382
75%
(75)%
3168%
48 Repairs and Maintenance
8,135
8,135
8,132
8,104
4,237
(3,898)
52%
(0)%
(48)%
49 Miscellaneous
24,000
16,771
8,503
6,895
5,494
(11,278)
23%
(19)%
(20)%
Total Operating Expenses
109,135
81,162
252,580
33,508
23,898
(57,264)
22%
(87)%
(29)%
Total Expenses
1,269,970
965,043
1,056,414
787,108
824,119
(140,924)
65%
(25)%
5%
Percent of year completed
COMMUNITY DEVELOPMENT
RECYCLING PROGRAM
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
-
-
8,387
7,152
3,912
3,912
-
(15)%
(45)%
21 FICA
-
-
592
481
289
289
-
(19)%
(40)%
23 Pension-PERS/PSERS
-
-
813
800
455
455
-
(2)%
(43)%
24 Industrial Insurance
--
27
23
12
12
-
(14)%
(49)%
25 Medical & Dental
--
883
895
33
33
-
1%
(96)%
Total Salaries & Benefits
--
10,701
9,350
4,700
4,700
-
(13)%
(50)%
31 Supplies
9,000
8,726
11,579
3,887
6,100
(2,627)
68%
(66)%
57%
41 Professional Services
30,000
21,221
16,777
15,515
21,064
(157)
70%
(8)%
36%
42 Communication
--
471
-
-
-
-
-
-
44 Advertising
--
411
-
303
303
-
-
-
49 Miscellaneous
7,000
2,271
2,072
1,823
1,607
(663)
23%
(12)%
(12)%
Total Operating Expenses
46,000
32,218
31,311
21,225
29,074
(3,145)
63%
(32)%
37%
Total Expenses
46,000
32,218
42,013
30,575
33,773
1,555
73%
(27)%
10%
Percent of year completed
75.00%
67
COMMUNITY DEVELOPMENT
TDM PROGRAM
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
116,546
79,642
-
53,890
83,850
4,208
72%
-
56%
12 Extra Labor
-
-
21,953
25,997
30,102
30,102
-
18%
16%
21 FICA
8,915
6,227
1,679
6,083
8,627
2,400
97%
262%
42%
23 Pension-PERS/PSERS
13,990
9,754
2,174
8,931
13,198
3,444
94%
311%
48%
24 Industrial Insurance
1,202
791
95
415
541
(251)
45%
336%
30%
25 Medical & Dental
18,116
12,342
-
5,484
8,210
(4,133)
45%
-
50%
Total Salaries & Benefits
158,769
108,757
25,902
100,801
144,527
35,771
91%
289%
43%
31 Supplies
4,000
4,000
-
1,165
18,386
14,386
460%
-
1479%
41 Professional Services
53,000
951
-
350
23,464
22,513
44%
-
6600%
43 Travel
5,500
5,476
416
1,299
128
(5,348)
2%
212%
(90)%
49 Miscellaneous
16,500
4,560
1,484
11,983
476
(4,084)
3%
707%
(96)%
51 Inter -Governmental
8,000
4,033
7,444
7,767
7,642
3,609
96%
4%
(2)%
Total Operating Expenses
87,000
19,019
9,344
22,564
50,095
31,076
58%
141%
122%
Total Expenses
245,769
127,776
35,246
123,365
194,622
66,847
79%
250%
58%
Percent of year completed
68
75.00%
MUNICIPAL COURT
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY
EXPENDITURE TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
756,312
567,678
522,116
525,738
560,952
(6,725)
74%
1%
7%
12 Extra Labor
4,180
2,736
4,056
13,450
558
(2,178)
13%
232%
(96)%
13 Overtime
4,661
3,489
600
1,885
-
(3,489)
-
214%
-
21 FICA
57,112
43,292
39,334
40,821
42,342
(950)
74%
4%
4%
23 Pension-PERS/PSERS
90,616
67,730
52,732
60,602
65,713
(2,017)
73%
15%
8%
24 Industrial Insurance
3,477
2,414
1,848
1,915
1,971
(444)
57%
4%
3%
25 Medical & Dental
185,542
141,260
106,048
115,929
121,448
(19,813)
65%
9%
5%
26 Unemployment
-
-
-
1,930
-
-
-
-
-
Total Salaries & Benefits
1,101,900
828,599
726,734
762,271
792,984
(35,616)
72%
5%
4%
31 Supplies
14,283
10,308
8,768
8,983
11,599
1,290
81%
2%
29%
35 Small Tools
-
-
2,932
-
953
953
-
-
-
41 Professional Services
105,000
68,467
61,786
63,856
66,577
(1,890)
63%
3%
4%
42 Communication
24,150
13,746
5,839
2,952
5,635
(8,111)
23%
(49)%
91%
43 Travel
10,000
9,333
5,519
3,191
8,722
(612)
87%
(42)%
173%
45 Rentals and Leases
2,000
2,000
1,564
1,399
5,058
3,058
253%
(11)%
262%
48 Repairs and Maintenance
2,300
2,300
294
521
348
(1,952)
15%
77%
(33)%
49 Miscellaneous
23,170
15,032
18,835
11,498
13,506
(1,526)
58%
(39)%
17%
53 Ext Taxes, Assessments
5
-
2
-
-
-
-
-
-
64 Miscellaneous
25,000
-
20,275
--
-
-
-
-
Total Operating Expenses
205,908
121,187
125,813
92,399
112,397
(8,790)
55%
(27)%
22%
Total Expenses
1,307,808
949,786
852,547
854,670
905,381
(44,406)
69%
0%
6%
Percent of year completed
75.00%
69
POLICE
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
9,003,291
6,753,877
6,230,200
6,312,923
6,404,166
(349,711)
71%
1%
1%
12 Extra Labor
--
1,621,798
-
-
858
858
-
-
-
13 Overtime
928,495
699,915
742,455
666,206
683,032
(16,883)
74%
(10)%
3%
15 Holiday/Kelly Payoff
201,063
78,772
-
81,469
79,930
1,157
40%
-
(2)%
21 FICA
756,032
578,403
529,311
536,415
545,305
(33,098)
72%
1%
2%
22 Pension-LEOFF 2
472,077
348,251
317,074
319,992
324,918
(23,333)
69%
1%
2%
23 Pension-PERS/PSERS
146,051
110,749
82,025
96,781
105,637
(5,112)
72%
18%
9%
24 Industrial Insurance
273,809
195,023
134,124
151,089
135,996
(59,027)
50%
13%
(10)%
25 Medical & Dental
1,933,791
1,461,948
1,314,615
1,388,564
1,343,595
(118,352)
69%
6%
(3)%
26 Unemployment
--
1,135,525
143
9,599
953
953
-
6609%
(90)%
Total Salaries & Benefits
13,714,609
10,226,939
9,349,948
9,563,038
9,624,389
(602,549)
70%
2%
1%
31 Supplies
180,850
169,913
141,516
175,532
217,872
47,959
120%
24%
24%
35 Small Tools
15,600
8,958
7,592
599
8,603
(355)
55%
(92)%
1337%
41 Professional Services
70,000
48,825
44,465
48,816
35,928
(12,897)
51%
10%
(26)%
42 Communication
121,000
88,734
65,640
71,745
86,238
(2,496)
71%
9%
20%
43 Travel
41,880
38,843
29,265
36,999
35,961
(2,882)
86%
26%
(3)%
44 Advertising
1,500
400
--
453
53
30%
-
-
45 Rentals and Leases
896,843
855,979
948,992
965,221
657,025
(198,955)
73%
2%
(32)%
46 Insurance
230,223
230,223
240,000
240,000
230,223
-
100%
0%
(4)%
47 Public Utilities
-
-
1,659
2,007
2,774
2,774
-
21%
38%
48 Repairs and Maintenance
188,922
142,959
123,248
112,065
42,950
(100,009)
23%
(9)%
(62)%
49 Miscellaneous
79,641
56,526
67,244
47,327
56,823
297
71%
(30)%
20%
51 Inter -Governmental
2,747,024
2,115,263
1,716,516
1,886,725
2,081,274
(33,989)
76%
10%
10%
64 Machinery & Equipment
--
-
373,837
11,628
11,628
-
-
(97)%
Total Operating Expenses
4,573,483
3,756,623
3,386,138
3,960,871
3,467,751
(288,872)
76%
17%
(12)%
Total Expenses
18,288,092
13,983,562
12,736,086
13,523,909
13,092,140
(891,422)
72%
6%
(3)%
Percent of year completed
POLICE
DIVISION SUMMARY
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY DIVISION
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
ADMINISTRATION
1,794,634
1,407,216
1,306,114
1,658,507
1,524,368
117,152
85%
27%
(8)%
INVESTIGATION
2,147,558
1,621,798
1,614,320
1,721,521
1,624,431
2,633
76%
7%
(6)%
PATROL
6,506,261
4,846,764
4,787,764
4,752,258
4,614,245
(232,519)
71%
(1)%
(3)%
RECORDS/EVIDENCE
1,217,212
909,558
728,112
836,065
833,591
(75,967)
68%
15%
(0)%
ANTI-CRIME
846,734
699,360
667,837
538,350
615,131
(84,229)
73%
(19)%
14%
PROFESSIONAL STANDARDS
2,021,287
1,509,634
1,254,216
1,351,371
1,114,279
(395,355)
55%
8%
(18)%
TRAINING
287,102
228,095
227,743
216,984
217,258
(10,837)
76%
(5)%
0%
TRAFFIC
591,180
546,738
422,977
529,771
390,319
(156,419)
66%
25%
(26)%
FACILITIES
120,000
81,229
--
82,987
1,758
69%
-
-
PRISONER CARE & CUSTODY
1,509,914
1,135,525
944,889
1,013,691
1,109,112
(26,413)
73%
7%
9%
ANIMAL SERVICES
118,852
58,180
33,860
52,935
52,310
(5,870)
44%
56%
(1)%
COMMUNICATION, DISPATCH
1,127,358
939,465
748,253
845,838
914,109
(25,356)
81%
13%
8%
SPECIAL SERVICES UNIT
--
-
6,619
-
-
-
-
-
Total Expenses
18,288,092
13,983,562
12,736,086
13,523,909
13,092,140
(891,422)
72%
6%
(3)%
Percent of year completed
70
75.00%
POLICE
ADMINISTRATION
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
929,989
695,279
683,404
676,365
839,064
143,784
90%
(1)%
24%
12 Extra Labor
--
Overtime
-
-
858
858
-
-
-
13 Overtime
2,923
903
2,102
-
903
-
31%
-
-
21 FICA
62,064
62,064
51,190
49,441
62,098
34
100%
(3)%
26%
22 Pension-LEOFF
46,693
34,246
32,558
30,233
34,691
445
74%
(7)%
15%
23 Pension-PERS/PSERS
8,855
8,855
5,463
6,053
13,003
4,148
147%
11%
115%
24 Industrial Insurance
18,294
13,323
8,531
9,502
9,208
(4,116)
50%
11%
(3)%
25 Medical & Dental
155,097
114,035
98,076
94,488
124,130
10,095
80%
(4)%
31%
Total Salaries & Benefits
1,223,915
928,706
881,325
866,082
1,083,955
155,249
89%
(2)%
25%
31 Supplies
24,000
17,496
20,860
15,617
18,940
1,444
79%
(25)%
21%
35 Small Tools
--
3,582
-
241
-
-
-
-
-
41 Professional Services
15,000
7,760
7,007
5,639
14,179
6,419
95%
(20)%
151%
42 Communication
121,000
88,734
20,055
28,258
66,327
(22,406)
55%
41%
135%
43 Travel
10,000
8,227
4,439
4,502
2,890
(5,337)
29%
1%
(36)%
44 Advertising
1,100
-
-
-
-
-
-
-
-
45 Rentals and Leases
61,478
61,478
61,878
65,832
42,471
(19,007)
69%
6%
(35)%
46 Insurance
230,223
230,223
240,000
240,000
230,223
-
100%
0%
(4)%
48 Repairs and Maintenance
86,518
58,076
57,135
57,904
35,476
(22,600)
41%
1%
(39)%
49 Miscellaneous
5,500
2,585
3,331
2,315
3,647
1,062
66%
(31)%
58%
51 Inter -Governmental
15,900
3,932
10,084
4,900
14,632
10,700
92%
(51)%
199%
64 Machinery & Equipment
-
-
-
367,217
11,628
11,628
-
-
(97)%
Total Operating Expenses
570,719
478,510
424,789
792,425
440,413
(38,097)
77%
87%
(44)%
Total Expenses
1,794,634
1,407,216
1,306,114
1,658,507
1,524,368
117,152
85%
27%
(8)%
Percent of year completed
POLICE
INVESTIGATION
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11
Salaries
1,319,637
974,437
965,281
1,036,543
1,023,115
48,678
78%
7%
(1)%
13
Overtime
173,542
124,661
108,767
153,522
120,135
(4,526)
69%
41%
(22)%
21
FICA
113,950
85,100
81,213
90,504
87,823
2,723
77%
11%
(3)%
22
Pension-LEOFF
72,920
53,662
50,964
56,941
54,043
381
74%
12%
(5)%
23
Pension-PERS/PSERS
15,918
11,918
9,494
10,921
11,430
(489)
72%
15%
5%
24
Industrial Insurance
41,629
29,484
20,510
25,680
21,363
(8,120)
51%
25%
(17)%
25
Medical & Dental
264,160
199,918
176,497
189,011
184,978
(14,941)
70%
7%
(2)%
Total Salaries & Benefits
2,001,756
1,479,181
1,412,726
1,563,120
1,502,887
23,706
75%
11%
(4)%
31
Supplies
12,000
12,000
11,358
5,984
19,149
7,149
160%
(47)%
220%
41
Professional Services
4,000
4,000
3,582
2,811
8,951
4,951
224%
(22)%
218%
42
Communication
--
984
474
3,078
3,078
-
(52)%
550%
43
Travel
5,000
3,735
5,990
4,745
3,135
(600)
63%
(21)%
(34)%
45
Rentals and Leases
112,302
112,302
174,756
131,763
85,362
(26,940)
76%
(25)%
(35)%
47
Public Utilities
--
849
885
927
927
-
4%
5%
48
Repairs and Maintenance
9,000
7,080
3,394
10,839
330
(6,750)
4%
219%
(97)%
49
Miscellaneous
3,500
3,500
679
901
613
(2,887)
18%
33%
(32)%
Total Operating Expenses
145,802
142,617
201,594
158,401
121,544
(21,073)
83%
(21)%
(23)%
Total Expenses
2,147,558
1,621,798
1,614,320
1,721,521
1,624,431
2,633
76%
7%
(6)%
Percent of year completed
75.00%
71
POLICE
PATROL
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
3,599,974
2,645,681
2,665,263
2,540,306
2,592,495
(53,186)
72%
(5)%
2%
13 Overtime
553,184
392,965
355,136
290,393
367,031
(25,933)
66%
(18)%
26%
15 Holiday Pay
201,063
78,772
-
81,469
79,930
1,157
40%
-
(2)%
21 FICA
325,928
234,386
230,209
223,029
232,352
(2,035)
71%
(3)%
4%
22 Pension-LEOFF
224,945
160,492
154,318
149,359
158,340
(2,152)
70%
(3)%
6%
23 Pension-PERS/PSERS
6,110
4,561
2,488
4,031
4,408
(153)
72%
62%
9%
24 Industrial Insurance
131,570
91,152
69,590
74,235
69,470
(21,682)
53%
7%
(6)%
25 Medical & Dental
843,096
630,424
667,278
687,969
630,643
219
75%
3%
(8)%
26 Unemployment
--
25,779
-
-
(332)
(332)
-
-
-
Total Salaries & Benefits
5,885,870
4,238,433
4,144,282
4,050,793
4,134,338
(104,096)
70%
(2)%
2%
31 Supplies
59,450
59,450
36,885
61,891
103,982
44,532
175%
68%
68%
35 Small Tools
600
600
7,592
358
245
(355)
41%
(95)%
(32)%
41 Professional Services
8,000
5,958
1,557
3,702
3,058
(2,901)
38%
138%
(17)%
42 Communication
--
-
35,113
35,237
5,292
5,292
-
0%
(85)%
43 Travel
500
500
280
349
170
(330)
34%
25%
(51)%
45 Rentals and Leases
482,337
482,337
501,835
562,102
365,153
(117,184)
76%
12%
(35)%
48 Repairs and Maintenance
65,404
57,174
51,452
34,302
687
(56,487)
1%
(33)%
(98)%
49 Miscellaneous
4,100
2,311
8,769
3,525
1,322
(990)
32%
(60)%
(63)%
Total Operating Expenses
620,391
608,330
643,483
701,465
479,907
(128,423)
77%
9%
(32)%
Total Expenses
6,506,261
4,846,764
4,787,764
4,752,258
4,614,245
(232,519)
71%
(1)%
(3)%
Percent of year completed
POLICE
RECORDS/EVIDENCE
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
785,175
590,377
456,785
534,053
542,647
(47,730)
69%
17%
2%
13 Overtime
32,248
18,532
51,809
25,978
28,005
9,474
87%
(50)%
8%
21 FICA
60,929
45,126
38,416
42,281
43,177
(1,949)
71%
10%
2%
23 Pension-PERS/PSERS
97,109
71,843
47,950
62,131
65,365
(6,478)
67%
30%
5%
24 Industrial Insurance
4,975
3,522
1,987
2,400
2,314
(1,208)
47%
21%
(4)%
25 Medical & Dental
167,376
127,691
92,402
110,961
110,392
(17,299)
66%
20%
(1)%
26 Unemployment
--
143
9,599
1,285
1,285
-
6609%
(87)%
Total Salaries & Benefits
1,147,812
857,090
689,492
787,403
793,185
(63,905)
69%
14%
1%
31 Supplies
29,400
25,779
17,073
28,468
10,939
(14,839)
37%
67%
(62)%
35 Small Tools
15,000
8,358
--
8,358
-
56%
-
-
41 Professional Services
9,000
8,701
5,374
6,026
284
(8,417)
3%
12%
(95)%
42 Communication
-
-
5,964
1,642
4,342
4,342
-
(72)%
164%
43 Travel
-
-
-
1,165
1,175
1,175
-
-
1%
45 Rentals and Leases
-
-
3,760
4,328
1,390
1,390
-
15%
(68)%
48 Repairs and Maintenance
13,500
7,130
6,108
6,362
5,122
(2,008)
38%
4%
(19)%
49 Miscellaneous
2,500
2,500
342
670
8,796
6,296
352%
96%
1213%
Total Operating Expenses
69,400
52,468
38,620
48,662
40,406
(12,061)
58%
26%
(17)%
Total Expenses
1,217,212
909,558
728,112
836,065
833,591
(75,967)
68%
15%
(0)%
Percent of year completed
72
75.00%
POLICE
ANTI-CRIME
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
495,212
395,445
366,005
286,146
344,178
(51,267)
70%
(22)%
20%
13 Overtime
58,459
58,459
69,301
37,572
70,319
11,860
120%
(46)%
87%
21 FICA
42,311
33,521
33,232
24,732
31,665
(1,857)
75%
(26)%
28%
22 Pension-LEOFF
29,563
23,473
22,701
16,878
21,909
(1,564)
74%
(26)%
30%
24 Industrial Insurance
16,666
12,593
8,832
7,476
8,577
(4,015)
51%
(15)%
15%
25 Medical & Dental
105,001
84,168
73,781
62,635
72,036
(12,132)
69%
(15)%
15%
Total Salaries & Benefits
747,212
607,660
573,852
435,438
548,684
(58,976)
73%
(24)%
26%
31 Supplies
2,000
1,663
643
1,813
902
(761)
45%
182%
(50)%
42 Communication
--
8,300
730
2,450
3,349
3,349
-
236%
37%
43 Travel
-
-
-
68
124
124
-
-
83%
45 Rentals and Leases
86,522
86,522
87,918
94,129
58,928
(27,594)
68%
7%
(37)%
48 Repairs and Maintenance
1,000
-
64
-
-
-
-
-
-
49 Miscellaneous
10,000
3,514
4,630
4,451
3,145
(370)
31%
(4)%
(29)%
Total Operating Expenses
99,522
91,700
93,985
102,911
66,447
(25,253)
67%
9%
(35)%
48 Repairs and Maintenance
1,000
1,000
1,806
547
42
(958)
4%
(70)%
(92)%
Total Expenses
846,734
699,360
667,837
538,350
615,131
(84,229)
73%
(19)%
14%
Percent of year completed
POLICE
PROFESSIONAL STANDARDS
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
1,396,260
1,025,515
753,370
819,995
726,371
(299,145)
52%
9%
(11)%
13 Overtime
45,303
45,303
106,089
103,712
69,790
24,487
154%
(2)%
(33)%
21 FICA
110,001
81,132
65,498
70,466
60,770
(20,362)
55%
8%
(14)%
22 Pension-LEOFF
72,707
53,011
38,812
44,526
38,567
(14,444)
53%
15%
(13)%
23 Pension-PERS/PSERS
10,201
7,766
11,286
7,723
7,511
(256)
74%
(32)%
(3)%
24 Industrial Insurance
44,361
30,858
16,066
20,292
17,220
(13,638)
39%
26%
(15)%
25 Medical & Dental
308,300
231,893
147,910
174,906
158,156
(73,737)
51%
18%
(10)%
Total Salaries & Benefits
1,987,133
1,475,480
1,139,033
1,241,620
1,078,385
(397,095)
54%
9%
(13)%
31 Supplies
8,300
8,300
15,757
15,397
16,574
8,274
200%
(2)%
8%
42 Communication
-
-
2,264
3,649
2,625
2,625
-
61%
(28)%
43 Travel
-
-
1,215
1,679
(15)
(15)
-
38%
(101)%
44 Advertising
400
400
-
-
453
53
113%
-
-
45 Rentals and Leases
19,854
19,854
93,283
85,175
14,891
(4,964)
75%
(9)%
(83)%
47 Public Utilities
--
810
1,122
1,196
1,196
-
39%
7%
48 Repairs and Maintenance
1,000
1,000
1,806
547
42
(958)
4%
(70)%
(92)%
49 Miscellaneous
4,600
4,600
50
2,182
130
(4,470)
3%
4269%
(94)%
Total Operating Expenses
34,154
34,154
115,184
109,751
35,894
1,740
105%
(5)%
(67)%
Total Expenses
2,021,287
1,509,634
1,254,216
1,351,371
1,114,279
(395,355)
55%
8%
(18)%
Percent of year completed
75.00%
73
POLICE
TRAINING
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
ACTUAL
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
100,189
74,939
72,440
74,045
74,045
(895)
74%
2%
0%
13 Overtime
15,500
11,756
18,282
16,725
7,050
(4,706)
45%
(9)%
(58)%
21 FICA
8,667
6,530
6,917
6,806
6,075
(455)
70%
(2)%
(11)%
22 Pension-LEOFF
6,174
4,640
4,732
4,734
4,282
(358)
69%
0%
(10)%
24 Industrial Insurance
3,413
2,447
1,717
1,960
1,698
(749)
50%
14%
(13)%
25 Medical & Dental
20,038
15,020
10,380
13,950
13,667
(1,353)
68%
34%
(2)%
Total Salaries & Benefits
153,981
115,333
114,468
118,220
106,817
(8,516)
69%
3%
(10)%
31 Supplies
41,100
41,100
34,694
39,557
43,352
2,252
105%
14%
10%
41 Professional Services
9,000
567
6,377-
567
-
6%
-
-
42 Communication
-
-
530
-
1,225
1,225
-
-
-
43 Travel
26,380
26,380
17,342
24,492
28,483
2,103
108%
41%
16%
45 Rentals and Leases
5,200
5,200
4,979
1,150
739
(4,461)
14%
(77)%
(36)%
48 Repairs and Maintenance
2,500
2,500
276
306
-
(2,500)
-
11%
-
49 Miscellaneous
48,941
37,015
49,077
33,260
36,075
(940)
74%
(32)%
8%
Total Operating Expenses
133,121
112,762
113,275
98,764
110,442
(2,321)
83%
(13)%
12%
Total Expenses
287,102
228,095
227,743
216,984
217,258
(10,837)
76%
(5)%
0%
Percent of year completed
POLICE
FACILITIES
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
Percent of year completed
74
75.00%
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
ACTUAL
TYPE
2017
OVER/(UNDER)
% CHANGE
ALLOCATED
2017 ANNUAL
ALLOCATED
2015
2016
2017
BDGT
% SPEND
2015/2016 2016/2017
45 Rentals and Leases
120,000
81,229
-
-
81,229
-
68%
- -
47 Public Utilities
-
-
-
-
651
651
-
- -
49 Miscellaneous
-
-
-
-
1,106
1,106
-
- -
Total Operating Expenses
120,000
81,229
-
-
82,987
1,758
69%
- -
Total Expenses
120,000
81,229
-
-
82,987
1,758
69%
- -
Percent of year completed
74
75.00%
POLICE
TRAFFIC
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11
Salaries
376,855
352,202
267,652
345,471
262,252
(89,951)
70%
29%
(24)%
13
Overtime
47,336
47,336
30,968
38,304
19,799
(27,537)
42%
24%
(48)%
21
FICA
32,182
30,544
22,636
29,157
21,346
(9,198)
66%
29%
(27)%
22
Pension-LEOFF
19,075
18,726
12,988
17,320
13,085
(5,641)
69%
33%
(24)%
23
Pension-PERS/PSERS
7,858
5,805
5,344
5,921
3,921
(1,884)
50%
11%
(34)%
24
Industrial Insurance
12,901
11,645
6,892
9,544
6,146
(5,499)
48%
38%
(36)%
25
Medical & Dental
70,723
58,797
48,290
54,644
49,593
(9,205)
70%
13%
(9)%
Total Salaries & Benefits
566,930
525,055
394,770
500,361
376,140
(148,915)
66%
27%
(25)%
31
Supplies
4,600
4,125
4,246
6,805
4,034
(92)
88%
60%
(41)%
42
Communication
--
-
35
-
-
-
-
-
45
Rentals and Leases
9,150
7,058
20,583
20,741
6,863
(195)
75%
1%
(67)%
48
Repairs and Maintenance
10,000
10,000
3,011
1,804
1,294
(8,706)
13%
(40)%
(28)%
49
Miscellaneous
500
500
366
24
1,989
1,489
398%
(93)%
8187%
Total Operating Expenses
24,250
21,683
28,207
29,410
14,179
(7,504)
58%
4%
(52)%
Total Expenses
591,180
546,738
422,977
529,771
390,319
(156,419)
66%
25%
(26)%
Percent of year completed
75.00%
75
POLICE
PRISONER CARE & CUSTODY
YTD THROUGH PERIOD 9
10/31/2017 10:48
Percent of year completed
POLICE
ANIMAL SERVICES
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
ACTUAL
% CHANGE
ALLOCATED
BDGT
% SPEND
TYPE
2016/2017
2017
118,852
58,180
33,860
OVER/(UNDER)
52,310
% CHANGE
ALLOCATED
56%
(1)%
Total Operating Expenses
118,852
2017 ANNUAL
ALLOCATED
2015
2016
2017
BDGT
% SPEND
2015/2016
2016/2017
41 Monitoring of Prisoners
25,000
21,839
20,569
30,639
8,890
(12,949)
36%
49%
(71)%
51 Score Jail
1,484,914
1,113,686
924,320
983,052
1,100,222
(13,463)
74%
6%
12%
Total Operating Expenses
1,509,914
1,135,525
944,889
1,013,691
1,109,112
(26,413)
73%
7%
9%
Percent of year completed
POLICE
ANIMAL SERVICES
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
51 King County Animal Control
118,852
58,180
33,860
52,935
52,310
(5,870)
44%
56%
(1)%
Total Operating Expenses
118,852
58,180
33,860
52,935
52,310
(5,870)
44%
56%
(1)%
Percent of year completed
POLICE
COMMUNICATION, DISPATCH
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
% CHANGE
% SPEND
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
51 Valley Communications
1,127,358
939,465
748,253
845,838
914,109
(25,356)
81%
13%
-
8%
Total Operating Expenses
1,127,358
939,465
748,253
845,838
914,109
(25,356)
81%
13%
8%
Percent of year completed
POLICE
SPECIAL SERVICES UNIT
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016 2016/2017
64 Machinery & Equipment
--
-
6,619
-
-
-
-
Total Operating Expenses
--
-
6,619
-
-
-
- -
Percent of year completed
76
75.00%
FIRE
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY
EXPENDITURE TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
6,888,744
5,071,741
5,090,167
5,195,265
5,373,826
302,085
78%
2%
3%
12 Extra Labor
-
-
5,123
11,083
3,746
3,746
-
116%
(66)%
13 Overtime
650,648
523,322
550,866
392,924
468,894
(54,428)
72%
(29)%
19%
15 Holiday Pay
324,520
2,076
4,767
1,465
-
(2,076)
-
(69)%
-
21 FICA
125,292
94,602
88,291
89,615
99,434
4,831
79%
1%
11%
22 Pension-LEOFF 2
377,176
263,146
271,915
273,247
289,668
26,522
77%
0%
6%
23 Pension-PERS/PSERS
44,621
33,494
27,463
31,118
32,796
(698)
73%
13%
5%
24 Industrial Insurance
368,655
258,623
175,866
200,341
205,433
(53,190)
56%
14%
3%
25 Medical & Dental
1,454,547
1,088,557
1,168,059
1,212,710
1,130,155
41,598
78%
4%
(7)%
28 Uniform/Clothing
-
-
1,712
-
-
-
-
-
-
Total Salaries & Benefits
10,234,203
7,335,560
7,384,230
7,407,770
7,603,950
268,390
74%
0%
3%
31 Supplies
234,477
171,993
251,185
174,364
121,454
(50,540)
52%
(31)%
(30)%
35 Small Tools
37,268
28,496
227,143
1,973
4,228
(24,268)
11%
(99)%
114%
41 Professional Services
81,000
74,225
56,234
42,937
20,550
(53,676)
25%
(24)%
(52)%
42 Communication
32,170
23,771
37,705
27,685
31,402
7,631
98%
(27)%
13%
43 Travel
7,000
5,750
12,341
6,731
11,929
6,179
170%
(45)%
77%
45 Rentals and Leases
587,241
567,687
446,478
401,961
442,998
(124,689)
75%
(10)%
10%
46 Insurance
173,286
173,286
90,000
90,000
173,286
-
100%
0%
93%
47 Public Utilities
73,360
52,262
52,780
54,089
63,414
11,152
86%
2%
17%
48 Repairs and Maintenance
41,921
33,614
34,716
44,893
39,723
6,109
95%
29%
(12)%
49 Miscellaneous
148,874
110,801
57,069
58,701
102,150
(8,651)
69%
3%
74%
51 Inter -Governmental
211,768
176,473
128,876
159,158
166,683
(9,791)
79%
23%
5%
64 Machinery & Equipment
-
--
-
7,934
7,934
-
-
-
Total Operating Expenses
1,628,365
1,418,358
1,394,526
1,062,492
1,185,750
(232,609)
73%
(24)%
12%
Total Expenses
11,862,568
8,753,918
8,778,756
8,470,262
8,789,700
35,781
74%
(4)%
4%
Percent of year completed
FIRE
DIVISION SUMMARY
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY DIVISION
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
ADMINISTRATION
867,812
708,905
566,084
601,673
665,090
(43,815)
77%
6%
11%
SUPPRESSION
8,944,102
6,516,218
6,635,949
6,455,026
6,553,358
37,140
73%
(3)%
2%
PREVENTION
833,040
624,021
639,688
600,356
653,202
29,181
78%
(6)%
9%
TRAINING
448,048
327,374
282,211
274,125
348,604
21,230
78%
(3)%
27%
EMERGENCY PREPAREDNESS
351,305
261,868
394,781
257,754
266,947
5,079
76%
(35)%
4%
FIRE FACILITIES
110,860
81,026
70,918
66,789
77,314
(3,711)
70%
(6)%
16%
HAZARDOUS MATERIALS UNIT
39,883
37,883
33,037
30,586
23,359
(14,524)
59%
(7)%
(24)%
RESCUE TEAM
13,250
157
3,531
-
157
-
1%
-
-
RESCUE AND EMERGENCY AID
42,500
19,993
23,682
24,796
34,986
14,993
82%
5%
41%
COMMUNICATION -DISPATCH
211,768
176,473
128,876
159,158
166,683
(9,791)
79%
23%
5%
Total Expenses
11,862,568
8,753,918
8,778,756
8,470,262
8,789,700
35,781
74%
(4)%
4%
Percent of year completed
75.00%
77
FIRE
ADMINISTRATION
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY
EXPENDITURE TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
442,193
341,836
321,479
342,645
313,601
(28,235)
71%
7%
(8)%
12 Extra Labor
-
-
1,876
4,473
112
112
-
138%
(97)%
13 Overtime
464
-
25
-
-
-
-
-
-
21 FICA
14,064
14,064
10,477
11,148
16,565
2,501
118%
6%
49%
22 Pension-LEOFF
15,763
2,161
11,610
11,103
11,236
9,075
71%
(4)%
1%
23 Pension-PERS/PSERS
15,956
11,993
9,508
11,094
11,537
(455)
72%
17%
4%
24 Industrial Insurance
9,186
6,162
4,665
4,981
5,324
(838)
58%
7%
7%
25 Medical & Dental
76,702
55,375
53,044
49,724
59,773
4,399
78%
(6)%
20%
Total Salaries & Benefits
574,328
431,590
412,684
435,168
418,148
(13,441)
73%
5%
(4)%
31 Supplies
10,877
9,250
7,571
9,276
8,508
(742)
78%
23%
(8)%
41 Professional Services
25,000
25,000
2,660
2,137
-
(25,000)
-
(20)%
-
42 Communication
23,170
16,593
18,809
18,918
21,421
4,828
92%
1%
13%
43 Travel
2,250
2,250
429
12
1,538
(712)
68%
(97)%
12495%
45 Rentals and Leases
25,897
25,897
16,108
16,050
19,639
(6,258)
76%
(0)%
22%
46 Insurance
173,286
173,286
90,000
90,000
173,286
-
100%
0%
93%
48 Repairs and Maintenance
20,421
13,614
15,013
13,565
10,450
(3,164)
51%
(10)%
(23)%
49 Miscellaneous
12,583
11,426
2,809
4,968
4,166
(7,260)
33%
77%
(16)%
64 Machinery & Equipment
-
-
-
11,578
7,934
7,934
-
-
(31)%
Total Operating Expenses
293,484
277,316
153,399
166,505
246,941
(30,374)
84%
9%
48%
Total Expenses
8,944,102
6,516,218
6,635,949
6,455,026
6,553,358
37,140
73%
(3)%
2%
Total Expenses
867,812
708,905
566,084
601,673
665,090
(43,815)
77%
6%
11%
Percent of year completed
FIRE
SUPPRESSION
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY
EXPENDITURE TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
5,434,650
3,996,180
4,033,684
4,106,651
4,257,668
261,489
78%
2%
4%
13 Overtime
560,822
439,100
468,386
321,472
372,063
(67,037)
66%
(31)%
16%
15 Holiday Pay
324,520
2,076
4,767
1,465
-
(2,076)
-
(69)%
-
21 FICA
84,525
60,165
57,429
58,124
60,761
596
72%
1%
5%
22 Pension-LEOFF
318,206
229,124
228,724
230,046
244,746
15,621
77%
1%
6%
24 Industrial Insurance
328,667
231,313
156,059
177,619
181,903
(49,410)
55%
14%
2%
25 Medical & Dental
1,210,861
909,474
1,003,589
1,048,180
956,558
47,084
79%
4%
(9)%
28 Uniform/Clothing
--
1,712
-
-
-
-
-
-
Total Salaries & Benefits
8,262,251
5,867,433
5,954,350
5,943,558
6,073,699
206,267
74%
(0)%
2%
31 Supplies
129,100
108,332
172,695
102,853
58,311
(50,020)
45%
(40)%
(43)%
35 Small Tools
12,000
4,228
93,804
-
4,228
-
35%
-
-
41 Professional Services
26,500
21,975
31,715
20,901
7,458
(14,517)
28%
(34)%
(64)%
42 Communication
--
71
10
11
11
-
(86)%
5%
43 Travel
--
6,637
28
-
-
-
(100)%
-
45 Rentals and Leases
471,460
471,460
340,920
336,268
353,745
(117,715)
75%
(1)%
5%
48 Repairs and Maintenance
20,000
20,000
18,463
30,971
28,943
8,943
145%
68%
(7)%
49 Miscellaneous
22,791
22,791
17,293
20,438
26,962
4,171
118%
18%
32%
Total Operating Expenses
681,851
648,785
681,598
511,468
479,658
(169,127)
70%
(25)%
(6)%
Total Expenses
8,944,102
6,516,218
6,635,949
6,455,026
6,553,358
37,140
73%
(3)%
2%
Percent of year completed
78
75.00%
FIRE
PREVENTION/INVESTIGATION
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY
EXPENDITURE TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
558,405
407,046
410,520
409,277
411,804
4,758
74%
(0)%
1%
12 Extra Labor
--
15,201
-
-
1,782
1,782
-
-
-
13 Overtime
61,143
61,143
47,884
47,289
78,160
17,017
128%
(1)%
65%
21 FICA
18,205
13,491
13,817
13,955
14,583
1,091
80%
1%
5%
22 Pension-LEOFF
23,426
17,030
16,265
16,461
18,096
1,066
77%
1%
10%
23 Pension-PERS/PSERS
18,383
13,780
11,485
13,275
13,923
143
76%
16%
5%
24 Industrial Insurance
17,123
11,457
8,136
9,124
10,229
(1,228)
60%
12%
12%
25 Medical & Dental
87,040
63,636
55,403
58,519
64,213
578
74%
6%
10%
Total Salaries & Benefits
783,725
587,583
563,509
567,899
612,790
25,207
78%
1%
8%
31 Supplies
12,000
8,792
13,469
10,435
8,422
(370)
70%
(23)%
(19)%
41 Professional Services
5,000
5,000
1,655
739
-
(5,000)
-
(55)%
-
42 Communication
-
-
927
1,207
1,936
1,936
-
30%
60%
43 Travel
1,500
1,500
326
721
2,224
724
148%
121%
208%
45 Rentals and Leases
23,815
14,146
58,003
16,887
20,062
5,916
84%
(71)%
19%
48 Repairs and Maintenance
--
244
84
330
330
-
(65)%
292%
49 Miscellaneous
7,000
7,000
1,555
2,384
7,438
438
106%
53%
212%
Total Operating Expenses
49,315
36,438
76,179
32,457
40,412
3,974
82%
(57)%
25%
Total Expenses
833,040
624,021
639,688
600,356
653,202
29,181
78%
(6)%
9%
Percent of year completed
FIRE
TRAINING
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY
EXPENDITURE TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
234,680
169,315
170,903
174,104
202,270
32,956
86%
2%
16%
13 Overtime
18,813
15,201
14,707
5,118
15,041
(159)
80%
(65)%
194%
21 FICA
1,818
1,818
1,349
1,259
2,577
759
142%
(7)%
105%
22 Pension-LEOFF
12,678
9,339
9,655
9,321
10,044
704
79%
(3)%
8%
24 Industrial Insurance
8,884
6,207
4,388
5,189
5,367
(840)
60%
18%
3%
25 Medical & Dental
43,357
32,380
30,122
29,744
22,137
(10,243)
51%
(1)%
(26)%
Total Salaries & Benefits
320,230
234,260
231,125
224,736
257,437
23,177
80%
(3)%
15%
31 Supplies
8,500
6,518
3,447
2,969
3,960
(2,558)
47%
(14)%
33%
41 Professional Services
4,500
2,250
2,800
1,400
2,800
550
62%
(50)%
100%
42 Communication
-
-
720
720
627
627
-
0%
(13)%
43 Travel
2,000
2,000
2,338
5,556
8,153
6,153
408%
138%
47%
45 Rentals and Leases
16,818
13,086
8,732
8,907
12,614
(473)
75%
2%
42%
49 Miscellaneous
96,000
69,261
33,049
29,837
63,014
(6,247)
66%
(10)%
111%
Total Operating Expenses
127,818
93,115
51,086
49,389
91,168
(1,947)
71%
(3)%
85%
Total Expenses
448,048
327,374
282,211
274,125
348,604
21,230
78%
(3)%
27%
Percent of year completed
75.00%
79
FIRE
EMERGENCY PREPAREDNESS
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY
EXPENDITURE TYPE
BUDGET
BUDGET
ACTUAL
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
218,816
157,365
153,581
162,588
188,483
31,118
86%
6%
16%
12 Extra Labor
-
-
3,247
6,610
1,852
1,852
-
104%
(72)%
13 Overtime
9,406
7,878
19,864
19,045
3,629
(4,249)
39%
(4)%
(81)%
21 FICA
6,680
5,064
5,219
5,130
4,948
(116)
74%
(2)%
(4)%
22 Pension-LEOFF
7,103
5,492
5,660
6,316
5,546
55
78%
12%
(12)%
23 Pension-PERS/PSERS
10,282
7,721
6,471
6,749
7,336
(385)
71%
4%
9%
24 Industrial Insurance
4,795
3,484
2,618
3,429
2,610
(874)
54%
31%
(24)%
25 Medical & Dental
36,587
27,692
25,902
26,543
27,472
(220)
75%
2%
3%
Total Salaries & Benefits
293,669
214,695
222,561
236,410
241,875
27,180
82%
6%
2%
31 Supplies
12,000
6,213
13,423
19,037
6,594
381
55%
42%
(65)%
35 Small Tools
24,268
24,268
133,158
1,973
-
(24,268)-
(99)%
-
42 Communication
-
-
15,476
5,081
5,618
5,618
-
(67)%
11%
43 Travel
-
-
2,610
414
14
14
-
(84)%
(97)%
45 Rentals and Leases
16,368
16,368
5,380
5,650
12,276
(4,092)
75%
5%
117%
48 Repairs and Maintenance
-
-
756
272
-
-
-
(64)%
-
49 Miscellaneous
5,000
324
1,416
495
570
246
11%
(65)%
15%
64 Machinery & Equipment
-
-
-
(11,578)
-
-
-
-
-
Total Operating Expenses
57,636
47,173
172,220
21,344
25,072
(22,101)
44%
(88)%
17%
Total Expenses
351,305
261,868
394,781
257,754
266,947
5,079
76%
(35)%
4%
Percent of year completed
FIRE
FACILITIES
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
Percent of year completed
80
75.00%
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY
ACTUAL
EXPENDITURE TYPE
2017
OVER/(UNDER)
% CHANGE
ALLOCATED
2017 ANNUAL
ALLOCATED
2015
2016
2017
BDGT
% SPEND 2015/2016
2016/2017
31
Supplies
28,500
21,586
16,436
10,372
12,111
(9,475)
42%
(37)%
17%
42
Communication
9,000
7,178
1,702
1,748
1,789
(5,389)
20%
3%
2%
47
Public Utilities
73,360
52,262
52,780
54,089
63,414
11,152
86%
2%
17%
49
Miscellaneous
--
-
579
-
-
-
-
-
Total Operating Expenses
110,860
81,026
70,918
66,789
77,314
(3,711)
70%
(6)%
16%
Total Expenses
110,860
81,026
70,918
66,789
77,314
(3,711)
70%
(6)%
16%
Percent of year completed
80
75.00%
FIRE
HAZARDOUS MATERIALS UNIT
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
Percent of year completed
FIRE
RESCUE TEAM
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY
ACTUAL
EXPENDITURE TYPE
EXPENDITURE TYPE
OV DER)
OVER/(UNDER)
ALLOCATED
% CHANGE
ALLOCATED
2017 ANNUAL
ALLOCATED
2017
2017
2017
BDGT
% SPEND 2015/2016
2017 ANNUAL
2017 ANNUAL
ALLOCATED
2015
2016
2017
BDGT
% SPEND
2015/2016
2016/2017
31 Supplies
2,000
-
2,049
-
-
--
35 Small Tools
-
-
35 Small Tools
--
-
181
-
-
-
-
-
-
41 Professional Services
20,000
20,000
17,404
17,760
9,947
(10,053)
50%
2%
(44)%
45 Rentals and Leases
17,883
17,883
12,215
12,826
13,412
(4,471)
75%
5%
5%
48 Repairs and Maintenance
-
-
241
-
-
-
-
-
-
49 Miscellaneous
--
Total Expenses
947
-
-
-
-
-
-
Total Operating Expenses
39,883
37,883
33,037
30,586
23,359
(14,524)
59%
(7)%
(24)%
Total Expenses
39,883
37,883
33,037
30,586
23,359
(14,524)
59%
(7)%
(24)%
Percent of year completed
FIRE
RESCUE TEAM
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
Percent of year completed
FIRE
RESCUE AND EMERGENCY AID
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY
ACTUAL
EXPENDITURE TYPE
EXPENDITURE TYPE
OV DER)
OVER/(UNDER)
ALLOCATED
% CHANGE
ALLOCATED
2017 ANNUAL
ALLOCATED
2017
2016
2017
BDGT
% SPEND 2015/2016
2017 ANNUAL
ALLOCATED
2015
2016
2017
BDGT
% SPEND
2015/2016 2016/2017
31 Supplies
5,000
157
3,531
-
157
-
3%
- -
35 Small Tools
1,000
-
-
-
-
--
8,846
- -
43 Travel
1,250
-
-
-
-
--
1,000
- -
48 Repairs and Maintenance
500
-
-
-
-
--
Total Operating Expenses
- -
49 Miscellaneous
5,500
-
-
-
-
--
41%
- -
Total Operating Expenses
13,250
157
3,531
-
157
-
1%
- -
Total Expenses
42,500
19,993
23,682
24,796
34,986
14,993
82%
5%
Total Expenses
13,250
157
3,531
-
157
-
1%
- -
Percent of year completed
FIRE
RESCUE AND EMERGENCY AID
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
Percent of year completed
75.00%
81
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY
ACTUAL
EXPENDITURE TYPE
2017
OV DER)
% CHANGE
ALLOCATED
2017 ANNUAL
ALLOCATED
2015
2016
2017
BDGT
% SPEND 2015/2016
2016/2017
31 Supplies
26,500
11,147
18,563
19,421
23,391
12,245
88%
5%
20%
41 Professional Services
-
-
-
-
344
344
-
-
-
45 Rentals and Leases
15,000
8,846
5,119
5,375
11,250
2,404
75%
5%
109%
48 Repairs and Maintenance
1,000
-
-
-
-
-
-
-
-
Total Operating Expenses
42,500
19,993
23,682
24,796
34,986
14,993
82%
5%
41%
Total Expenses
42,500
19,993
23,682
24,796
34,986
14,993
82%
5%
41%
Percent of year completed
75.00%
81
FIRE
COMMUNICATIONS, ALARMS AND DISPATCH
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY
EXPENDITURE TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
51 Inter -Governmental
211,768
176,473
128,876
159,158
166,683
(9,791)
79%
23%
5%
Total Operating Expenses
211,768
176,473
128,876
159,158
166,683
(9,791)
79%
23%
5%
Total Expenses
211,768
176,473
128,876
159,158
166,683
(9,791)
79%
23%
5%
Percent of year completed
82
75.00%
TECHNOLOGY & INNOVATION SERVICES
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
869,292
681,698
394,071
509,626
528,135
(153,564)
61%
29%
4%
12 Extra Labor
2,500
2,500
10,538
1,057
4,147
1,647
166%
(90)%
292%
13 Overtime
-
-
15,165
26,420
64,226
64,226
-
74%
143%
21 FICA
63,632
48,817
31,323
40,214
44,976
(3,842)
71%
28%
12%
22 Pension-LEOFF 2
-
-
-
3,488
-
-
-
-
-
23 Pension-PERS/PSERS
104,269
74,873
41,173
46,259
69,414
(5,459)
67%
12%
50%
24 Industrial Insurance
3,176
2,476
1,879
2,363
1,683
(793)
53%
26%
(29)%
25 Medical & Dental
194,560
149,675
84,549
99,810
106,169
(43,506)
55%
18%
6%
26 Unemployment-
-
-
8,632
-
-
-
-
-
Total Salaries & Benefits
1,237,429
960,040
578,698
737,869
818,749
(141,291)
66%
28%
11%
31 Supplies
6,266
6,266
5,736
16,914
23,020
16,754
367%
195%
36%
35 Small Tools
-
-
23,905
31,370
45,891
45,891
-
31%
46%
41 Professional Services
304,686
9,728
30,213
4,408
79,471
69,742
26%
(85)%
1703%
42 Communication
120,900
63,161
82,550
67,691
74,891
11,730
62%
(18)%
11%
43 Travel
11,500
1,196
139
242
7,216
6,020
63%
73%
2884%
45 Rentals and Leases
153,839
85,391
4,698
4,863
142,296
56,905
92%
4%
2826%
48 Repairs and Maintenance
2,000
2,000
14,170
20,120
11,750
9,750
588%
42%
(42)%
49 Miscellaneous
147,200
59,445
19,167
15,624
46,774
(12,671)
32%
(18)%
199%
64 Machinery & Equipment
43,000
6,000
9,341
-
6,000
-
14%
-
-
Total Operating Expenses
789,391
233,188
189,920
161,232
437,310
204,122
55%
(15)%
171%
Total Expenses
2,026,820
1,193,228
768,618
899,101
1,256,059
62,831
62%
17%
40%
Percent of year completed
75.00%
83
PUBLIC WORKS
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 15:18
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11
Salaries
1,912,661
1,446,589
1,383,712
1,428,891
1,324,786
(121,803)
69%
3%
(7)%
12
Extra Labor
--
ALLOCATED
-
-
1,878
1,878
-
-
-
13
Overtime
10,000
10,000
16,994
9,308
15,750
5,750
157%
(45)%
69%
21
FICA
141,515
109,342
105,580
107,565
99,291
(10,051)
70%
2%
(8)%
23
Pension-PERS/PSERS
229,639
173,453
136,480
158,325
152,062
(21,391)
66%
16%
(4)%
24
Industrial Insurance
36,725
26,154
17,025
19,760
17,231
(8,922)
47%
16%
(13)%
25
Medical & Dental
377,031
283,599
234,967
258,428
261,386
(22,214)
69%
10%
1%
26
Unemployment
--
2,512,897
-
10,547
-
-
-
-
-
28
Uniform/Clothing
3,200
1,441
565
674
565
(876)
18%
19%
(16)%
Total Salaries & Benefits
2,710,771
2,050,578
1,895,323
1,993,498
1,872,949
(177,629)
69%
5%
(6)%
31
Supplies
110,950
81,864
58,114
80,363
65,503
(16,361)
59%
38%
(18)%
35
Small Tools
4,250
2,992
107
1,234
630
(2,361)
15%
1051%
(49)%
41
Professional Services
30,900
29,478
27,115
17,781
28,887
(591)
93%
(34)%
62%
42
Communication
9,150
8,014
5,509
5,552
8,200
186
90%
1%
48%
43
Travel
2,000
1,816
2,486
336
828
(988)
41%
(86)%
146%
44
Advertising
--
-
463
-
-
-
-
-
45
Rentals and Leases
162,978
118,644
120,534
115,551
115,396
(3,248)
71%
(4)%
(0)%
46
Insurance
106,805
106,805
-
106,805
107,271
466
100%
-
0%
47
Public Utilities
375,000
265,777
243,988
258,412
282,274
16,497
75%
6%
9%
48
Repairs and Maintenance
252,300
156,353
153,593
148,339
144,329
(12,023)
57%
(3)%
(3)%
49
Miscellaneous
30,035
21,926
6,127
8,418
11,928
(9,998)
40%
37%
42%
64
Machinery & Equipment
7,500
6,890
--
6,890
-
92%
-
-
Total Operating Expenses
1,091,868
800,558
617,574
743,255
772,137
(28,422)
71%
20%
4%
Total Expenses
3,802,639
2,851,137
2,512,897
2,736,753
2,645,086
(206,051)
70%
9%
(3)%
PUBLIC WORKS
DIVISION SUMMARY
Percent of year expired
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 15:18
Percent of year expired
84
75.00%
BUDGET
ACTUAL
COMPARISON OF RESULTS
ACTUAL
SUMMARY BY DIVISION
OVER/(UNDER)
% CHANGE
2017
ALLOCATED
2017 ANNUAL
ALLOCATED
2015
2016
2017
BDGT
% SPEND
2015/2016 2016/2017
ADMINISTRATION
459,200
367,275
414,403
443,590
366,739
(536)
80%
7%
(17)%
MAINTENANCE ADMINISTRATION
393,700
292,570
273,586
281,139
285,901
(6,669)
73%
3%
2%
PUBLIC WORKS DEVELOPMENT
486,910
367,484
343,144
349,957
368,014
531
76%
2%
5%
ENGINEERING PLANS AND SERVICEE
643,476
482,825
394,248
382,650
323,179
(159,645)
50%
(3)%
(16)%
FACILITY MAINTENANCE
1,819,353
1,340,984
1,087,516
1,279,417
1,301,253
(39,731)
72%
18%
2%
Total Expenses
3,802,639
2,851,137
2,512,897
2,736,753
2,645,086
(206,051)
70%
9%
(3)%
Percent of year expired
84
75.00%
PUBLIC WORKS
ADMINISTRATION
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 15:18
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
316,783
256,694
310,566
328,697
266,673
9,979
84%
6%
(19)%
12 Extra Labor
-
-
-
-
1,878
1,878
-
-
-
21 FICA
21,520
18,525
23,143
23,590
18,138
(386)
84%
2%
(23)%
23 Pension-PERS/PSERS
38,030
30,467
30,355
34,654
27,072
(3,395)
71%
14%
(22)%
24 Industrial Insurance
1,059
782
743
722
557
(225)
53%
(3)%
(23)%
25 Medical & Dental
37,880
29,418
34,406
37,320
34,013
4,595
90%
8%
(9)%
Total Salaries & Benefits
415,272
335,886
399,214
424,982
348,332
12,446
84%
6%
(18)%
31 Supplies
9,000
7,221
6,071
9,526
5,578
(1,643)
62%
57%
(41)%
41 Professional Services
-
-
3,645
4,723
-
-
-
30%
-
42 Communication
1,500
1,062
1,161
829
400
(662)
27%
(29)%
(52)%
43 Travel
200
200
194
2
8
(192)
4%
(99)%
312%
45 Rentals and Leases
3,428
2,327
2,490
2,277
2,293
(34)
67%
(9)%
1%
48 Repairs and Maintenance
1,300
799
977
720
630
(169)
48%
(26)%
(13)%
49 Miscellaneous
21,000
12,891
650
530
2,608
(10,283)
12%
(18)%
392%
64 Machinery & Equipment
7,500
6,890
--
6,890
-
92%
-
-
Total Operating Expenses
43,928
31,390
15,189
18,607
18,408
(12,982)
42%
23%
(1)%
Total Expenses
459,200
367,275
414,403
443,590
366,739
(536)
80%
7%
(17)%
PUBLIC WORKS
MAINTENANCE ADMINISTRATION
Percent of year expired
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 15:18
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
259,225
194,559
189,225
191,225
193,432
(1,127)
75%
1%
1%
21 FICA
18,422
14,323
14,250
14,180
14,436
113
78%
(0)%
2%
23 Pension-PERS/PSERS
31,120
23,340
18,547
21,317
22,488
(852)
72%
15%
5%
24 Industrial Insurance
1,059
762
505
630
560
(202)
53%
25%
(11)%
25 Medical & Dental
63,466
47,563
41,039
44,087
47,546
(17)
75%
7%
8%
Total Salaries & Benefits
373,292
280,547
263,567
271,441
278,462
(2,085)
75%
3%
3%
31 Supplies
4,250
1,957
2,515
1,017
501
(1,456)
12%
(60)%
(51)%
35 Small Tools
750
750
-
219
-
(750)-
-
-
41 Professional Services
500
-
-
-
-
-
-
-
-
42 Communication
750
517
554
500
581
64
77%
(10)%
16%
43 Travel
300
300
233
213
738
438
246%
(9)%
247%
45 Rentals and Leases
11,823
6,463
5,843
5,820
4,784
(1,679)
40%
(0)%
(18)%
49 Miscellaneous
2,035
2,035
875
1,930
835
(1,200)
41%
121%
(57)%
Total Operating Expenses
20,408
12,023
10,019
9,699
7,439
(4,584)
36%
(3)%
(23)%
Total Expenses
393,700
292,570
273,586
281,139
285,901
(6,669)
73%
3%
2%
Percent of year expired
75.00%
85
PUBLIC WORKS
PUBLIC WORKS DEVELOPMENT
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 15:18
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
% SPEND
2015/2016
2016/2017
11
Salaries
2017 ANNUAL
ALLOCATED
2015
2016
2017
BDGT
% SPEND
2015/2016
2016/2017
11
Salaries
334,218
250,735
243,483
246,106
246,160
(4,575)
74%
1%
0%
13
Overtime
9,000
9,000
6,234
3,500
14,271
5,271
159%
(44)%
308%
21
FICA
26,120
19,622
18,888
18,972
19,767
144
76%
0%
4%
23
Pension-PERS/PSERS
40,123
30,140
24,573
27,875
30,386
247
76%
13%
9%
24
Industrial Insurance
3,793
2,715
2,280
2,248
2,236
(478)
59%
(1)%
(1)%
25
Medical & Dental
73,406
55,022
47,507
51,076
55,014
(8)
75%
8%
8%
28
Uniform/Clothing
250
250
180
180
180
(70)
72%
0%
0%
Total Salaries & Benefits
486,910
367,484
343,144
349,957
368,014
531
76%
2%
5%
Total Expenses
486,910
367,484
343,144
349,957
368,014
531
76%
2%
5%
PUBLIC WORKS
ENGINEERING PLANS AND SERVICES
Percent of year expired
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 15:18
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11
Salaries
419,575
311,873
263,252
258,853
195,914
(115,959)
47%
(2)%
(24)%
21
FICA
30,825
23,636
19,926
19,581
14,749
(8,887)
48%
(2)%
(25)%
23
Pension-PERS/PSERS
50,370
37,388
25,917
28,782
22,703
(14,684)
45%
11%
(21)%
24
Industrial Insurance
6,174
4,299
1,830
1,769
1,412
(2,888)
23%
(3)%
(20)%
25
Medical & Dental
73,401
55,553
38,744
39,252
30,682
(24,871)
42%
1%
(22)%
28
Uniform/Clothing
950
-
-
-
-
-
-
-
-
Total Salaries & Benefits
581,295
432,749
349,668
348,237
265,461
(167,288)
46%
(0)%
(24)%
31
Supplies
7,000
4,573
4,083
4,357
4,637
64
66%
7%
6%
35
Small Tools
1,000
-
-
-
-
-
-
-
-
41
Professional Services
28,400
28,400
22,614
12,230
28,768
368
101%
(46)%
135%
42
Communication
2,300
1,835
1,536
1,351
986
(849)
43%
(12)%
(27)%
43
Travel
1,500
1,316
2,058
122
81
(1,235)
5%
(94)%
(33)%
44
Advertising
--
-
463
-
-
-
-
-
45
Rentals and Leases
14,981
6,951
9,229
9,613
11,236
4,285
75%
4%
17%
48
Repairs and Maintenance
1,000
1,000
695
1,052
4,558
3,558
456%
51%
333%
49
Miscellaneous
6,000
6,000
4,365
5,226
7,453
1,453
124%
20%
43%
Total Operating Expenses
62,181
50,075
44,580
34,413
57,719
7,643
93%
(23)%
68%
Total Expenses
643,476
482,825
394,248
382,650
323,179
(159,645)
50%
(3)%
(16)%
Percent of year expired
86
75.00%
PUBLIC WORKS
FACILITY MAINTENANCE
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 15:18
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
582,860
432,728
377,186
404,010
422,608
(10,120)
73%
7%
5%
13 Overtime
1,000
1,000
10,760
5,807
1,478
478
148%
(46)%
(75)%
21 FICA
44,628
33,236
29,372
31,242
32,200
(1,036)
72%
6%
3%
23 Pension-PERS/PSERS
69,996
52,119
37,089
45,697
49,412
(2,707)
71%
23%
8%
24 Industrial Insurance
24,640
17,595
11,668
14,391
12,466
(5,129)
51%
23%
(13)%
25 Medical & Dental
128,878
96,044
73,271
86,692
94,131
(1,913)
73%
18%
9%
26 Unemployment
--
-
10,547
-
-
-
-
-
28 Uniform/Clothing
2,000
1,191
385
494
385
(806)
19%
28%
(22)%
Total Salaries & Benefits
854,002
633,913
539,731
598,881
612,681
(21,232)
72%
11%
2%
31 Supplies
90,700
68,113
45,445
65,462
54,787
(13,325)
60%
44%
(16)%
35 Small Tools
2,500
2,242
107
1,015
630
(1,611)
25%
847%
(38)%
41 Professional Services
2,000
1,078
856
829
119
(959)
6%
(3)%
(86)%
42 Communication
4,600
4,600
2,259
2,872
6,233
1,633
136%
27%
117%
45 Rentals and Leases
132,746
102,902
102,973
97,841
97,083
(5,819)
73%
(5)%
(1)%
46 Insurance
106,805
106,805
-
106,805
107,271
466
100%
-
0%
47 Public Utilities
375,000
265,777
243,988
258,412
282,274
16,497
75%
6%
9%
48 Repairs and Maintenance
250,000
154,554
151,921
146,568
139,142
(15,412)
56%
(4)%
(5)%
49 Miscellaneous
1,000
1,000
237
732
1,031
31
103%
210%
41%
Total Operating Expenses
965,351
707,071
547,785
680,537
688,572
(18,499)
71%
24%
1%
Total Expenses
1,819,353
1,340,984
1,087,516
1,279,417
1,301,253
(39,731)
72%
18%
2%
Percent of year expired
75.00%
87
PARK MAINTENANCE
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
578,408
423,409
443,696
382,241
410,253
(13,156)
71%
(14)%
7%
12 Extra Labor
20,000
20,000
14,151
20,870
24,049
4,049
120%
47%
15%
13 Overtime
2,137
2,137
2,627
2,841
1,669
(468)
78%
8%
(41)%
21 FICA
45,954
34,055
35,014
30,968
33,276
(779)
72%
(12)%
7%
23 Pension-PERS/PSERS
69,438
50,896
43,947
42,954
48,008
(2,888)
69%
(2)%
12%
24 Industrial Insurance
23,807
16,944
13,517
13,684
12,958
(3,986)
54%
1%
(5)%
25 Medical & Dental
135,009
97,804
88,141
82,815
98,376
572
73%
(6)%
19%
28 Uniform/Clothing
1,680
493
454
288
316
(177)
19%
(37)%
10%
Total Salaries & Benefits
876,433
645,738
641,547
576,661
628,905
(16,832)
72%
(10)%
9%
31 Supplies
53,800
53,800
37,564
80,440
66,094
12,294
123%
114%
(18)%
35 Small Tools
7,500
3,145
3,072
4,183
5,318
2,173
71%
36%
27%
41 Professional Services
61,200
21,183
26,059
38,230
47,265
26,081
77%
47%
24%
42 Communication
-
-
-
1,397
1,705
1,705
-
-
22%
43 Travel
225
225
149
3,308
1,214
989
540%
2126%
(63)%
45 Rentals and Leases
101,992
90,070
89,636
94,564
87,076
(2,995)
85%
5%
(8)%
47 Public Utilities
290,610
242,383
227,217
207,345
225,547
(16,836)
78%
(9)%
9%
48 Repairs and Maintenance
23,000
7,550
14,695
14,625
8,392
842
36%
(0)%
(43)%
49 Miscellaneous
4,000
4,000
8,802
4,540
7,414
3,414
185%
(48)%
63%
Total Operating Expenses
542,327
422,356
407,193
448,631
450,022
27,666
83%
10%
0%
Total Expenses
1,418,760
1,068,094
1,048,740
1,025,292
1,078,928
10,834
76%
(2)%
5%
Percent of year expired
88
75.00%
STREET MAINTENANCE & OPERATIONS
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11
Salaries
801,234
608,423
487,037
598,929
576,726
(31,697)
72%
23%
(4)%
12
Extra Labor
45,000
45,000
19,530
33,128
45,630
630
101%
70%
38%
13
Overtime
11,000
7,383
4,102
6,210
10,259
2,876
93%
51%
65%
21
FICA
65,181
49,398
40,245
48,493
49,074
(324)
75%
20%
1%
23
Pension-PERS/PSERS
96,207
72,477
51,547
69,578
74,053
1,576
77%
35%
6%
24
Industrial Insurance
31,445
21,998
15,210
18,842
19,601
(2,397)
62%
24%
4%
25
Medical & Dental
198,694
148,455
101,031
127,460
158,839
10,384
80%
26%
25%
26
Unemployment
-
-
1,004
465
970
970
-
(54)%
109%
28
Uniform/Clothing
2,375
1,643
681
1,390
669
(974)
28%
104%
(52)%
Total Salaries & Benefits
1,251,136
954,776
720,388
904,493
935,821
(18,955)
75%
26%
3%
31
Supplies
297,300
197,223
157,896
147,613
138,751
(58,472)
47%
(7)%
(6)%
35
Small Tools
13,200
9,984
3,494
17,262
6,724
(3,259)
51%
394%
(61)%
41
Professional Services
4,000
3,448
2,360
1,860
6,327
2,879
158%
(21)%
240%
42
Communication
4,300
1,350
905
1,080
1,200
(150)
28%
19%
11%
43
Travel
2,700
2,100
66
175
3,110
1,010
115%
165%
1679%
44
Advertising
1,500
-
438
-
-
-
-
-
-
45
Rentals and Leases
297,801
296,262
325,803
296,126
220,908
(75,354)
74%
(9)%
(25)%
46
Insurance
24,755
24,755
-
35,455
24,755
-
100%
-
(30)%
47
Public Utilities
1,152,100
1,017,101
837,719
997,986
1,069,569
52,467
93%
19%
7%
48
Repairs and Maintenance
27,100
22,480
4,711
15,001
6,712
(15,768)
25%
218%
(55)%
49
Miscellaneous
5,200
5,200
5,627
2,775
7,464
2,264
144%
(51)%
169%
53
Ext Taxes, Oper Assess
-
-
43
8
8
8-
(82)%
11%
64
Machinery & Equipment
28,500
-
-
-
-
-
-
-
-
Total Operating Expenses
1,858,456
1,579,904
1,339,061
1,515,340
1,485,529
(94,374)
80%
13%
(2)%
Total Expenses
3,109,592
2,534,680
2,059,449
2,419,833
2,421,350
(113,330)
78%
17%
0%
STREET MAINTENANCE & OPERATIONS
DIVISION SUMMARY
Percent of year expired
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY DIVISION
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
ADMINISTRATION
1,252,136
955,488
720,973
905,580
936,984
(18,504)
75%
26%
3%
GENERAL SERVICES
339,956
330,560
338,374
337,636
258,398
(72,162)
76%
(0)%
(23)%
ROADWAY
810,800
790,263
632,512
755,985
788,571
(1,691)
97%
20%
4%
STRUCTURES
2,500
2,500
-
2,137
6,712
4,212
268%
-
214%
LIGHTING
296,100
188,521
151,496
204,177
254,040
65,519
86%
35%
24%
TRAFFIC CONTROL
271,500
200,893
170,698
159,902
111,976
(88,917)
41%
(6)%
(30)%
SNOW & ICE CONTROL
10,300
10,000
440
871
14,155
4,155
137%
98%
1525%
STREET CLEANING
62,000
48,259
42,941
35,860
48,570
311
78%
(16)%
35%
VIDEO & FIBER
33,500
6,303
1,972
8,908
49
(6,254)
0%
352%
(99)%
SIDEWALKS
2,300
1,893
42
8,777
1,893
-
82%
20753%
(78)%
Total Expenses
3,081,092
2,534,680
2,059,449
2,419,833
2,421,350
(113,330)
79%
17%
0%
Percent of year expired
75.00%
89
STREET MAINTENANCE & OPERATIONS
ADMINISTRATION
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
801,234
608,423
487,037
598,929
576,726
(31,697)
72%
23%
(4)%
12 Extra Labor
45,000
45,000
19,530
33,128
45,630
630
101%
70%
38%
13 Overtime
11,000
7,383
4,102
6,210
10,259
2,876
93%
51%
65%
21 FICA
65,181
49,398
40,245
48,493
49,074
(324)
75%
20%
1%
23 Pension-PERS/PSERS
96,207
72,477
51,547
69,578
74,053
1,576
77%
35%
6%
24 Industrial Insurance
31,445
21,998
15,210
18,842
19,601
(2,397)
62%
24%
4%
25 Medical & Dental
198,694
148,455
101,031
127,460
158,839
10,384
80%
26%
25%
26 Unemployment
-
-
1,004
465
970
970
-
(54)%
109%
28 Uniform/Clothing
2,375
1,643
681
1,390
669
(974)
28%
104%
(52)%
Total Salaries & Benefits
1,251,136
954,776
720,388
904,493
935,821
(18,955)
75%
26%
3%
31 Supplies
1,000
712
195
697
722
9
72%
258%
3%
41 Professional Services
-
-
390
390
442
442
-
0%
13%
Total Operating Expenses
1,000
712
585
1,087
1,164
451
116%
86%
7%
Total Expenses
1,252,136
955,488
720,973
905,580
936,984
(18,504)
75%
26%
3%
STREET MAINTENANCE & OPERATIONS
GENERAL SERVICES
Percent of year expired
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016 2016/2017
31 Supplies
5,000
3,378
5,536
3,056
2,088
(1,289)
42%
(45)% (32)%
35 Small Tools
3,000
-
613
-
-
-
-
- -
41 Professional Services
1,100
826
291
654
396
(430)
36%
125% (39)%
42 Communication
2,500
-
-
-
-
-
-
- -
43 Travel
2,000
2,000
66
175
2,893
893
145%
165% 1556%
44 Advertising
1,500
-
438
-
-
-
-
- -
45 Rentals and Leases
294,401
294,401
325,803
295,521
220,801
(73,600)
75%
(9)% (25)%
46 Insurance
24,755
24,755
-
35,455
24,755
-
100%
- (30)%
48 Repairs and Maintenance
500
-
-
-
-
-
-
- -
49 Miscellaneous
5,200
5,200
5,627
2,775
7,464
2,264
144%
(51)% 169%
Total Operating Expenses
339,956
330,560
338,374
337,636
258,398
(72,162)
76%
(0)% (23)%
Total Expenses
339,956
330,560
338,374
337,636
258,398
(72,162)
76%
(0)% (23)%
Percent of year expired
90
75.00%
STREET MAINTENANCE & OPERATIONS
ROADWAY
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
% SPEND
2015/2016 2016/2017
31 Supplies
48 Repairs and Maintenance
1,000
1,500
1,000
1,500
2017 ANNUAL
ALLOCATED
2015
2016
2017
BDGT
% SPEND
2015/2016
2016/2017
31
Supplies
39,000
32,542
29,871
17,578
29,087
(3,455)
75%
(41)%
65%
35
Small Tools
4,000
4,000
174
11,515
28
(3,972)
1%
6515%
(100)%
41
Professional Services
100
-
-
-
-
-
-
-
-
43
Travel
100
100
--
16%
216
116
216%
-
-
45
Rentals and Leases
3,400
1,861
-
605
107
(1,754)
3%
-
(82)%
47
Public Utilities
764,100
751,759
602,468
726,287
759,132
7,372
99%
21%
5%
48
Repairs and Maintenance
100
-
-
-
-
--
-
-
Total Operating Expenses
810,800
790,263
632,512
755,985
788,571
(1,691)
97%
20%
4%
Total Expenses
810,800
790,263
632,512
755,985
788,571
(1,691)
97%
20%
4%
STREET MAINTENANCE & OPERATIONS
STRUCTURES
Percent of year expired
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016 2016/2017
31 Supplies
48 Repairs and Maintenance
1,000
1,500
1,000
1,500
-
-
2,137
-
-
6,712
(1,000)
5,212
-
447%
- -
- -
Total Operating Expenses
2,500
2,500
-
2,137
6,712
4,212
268%
- 214%
57%
-
-
41 Professional Services
500
322
352
339
398
Total Expenses
2,500
2,500
-
2,137
6,712
4,212
268%
- 214%
STREET MAINTENANCE & OPERATIONS
LIGHTING
Percent of year expired
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
31 Supplies
25,000
2,846
1,278
1,402
18,453
15,607
74%
10%
1216%
35 Small Tools
500
284
--
284
-
57%
-
-
41 Professional Services
500
322
352
339
398
76
80%
(3)%
17%
43 Travel
100
-
-
-
-
-
-
-
-
47 Public Utilities
270,000
185,069
149,866
202,435
234,906
49,837
87%
35%
16%
Total Operating Expenses
296,100
188,521
151,496
204,177
254,040
65,519
86%
35%
24%
Total Expenses
296,100
188,521
151,496
204,177
254,040
65,519
86%
35%
24%
Percent of year expired
75.00%
91
STREET MAINTENANCE & OPERATIONS
TRAFFIC CONTROL
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
STREET MAINTENANCE & OPERATIONS
SNOW & ICE CONTROL
Percent of year expired
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
SUMMARY BY EXPENDITURE
2015
2016
2017
ACTUAL
OVER/(UNDER)
ACTUAL
ALLOCATED
BDGT
% SPEND
2015/2016 2016/2017
TYPE
10,000
300
2017
440
-
871
-
14,155
-
OVER/(UNDER)
142%
-
% CHANGE
ALLOCATED
10,300
10,000
440
871
2017 ANNUAL
ALLOCATED
2015
2016
2017
BDGT
% SPEND
2015/2016 2016/2017
31 Supplies
166,000
122,549
114,302
104,607
51,566
(70,983)
31%
(8)%
(51)%
35 Small Tools
2,500
2,500
2,621
2,157
4,704
2,204
188%
(18)%
118%
41 Professional Services
100
100
230
252
1,281
1,181
1281%
10%
409%
42 Communication
1,800
1,350
905
1,080
1,200
(150)
67%
19%
11%
43 Travel
100
-
-
-
-
-
-
-
-
47 Public Utilities
81,000
54,394
51,706
47,519
53,225
(1,169)
66%
(8)%
12%
48 Repairs and Maintenance
20,000
20,000
935
4,286
-
(20,000)
-
359%
-
Total Operating Expenses
271,500
200,893
170,698
159,902
111,976
(88,917)
41%
(6)%
(30)%
Total Expenses
271,500
200,893
170,698
159,902
111,976
(88,917)
41%
(6)%
(30)%
STREET MAINTENANCE & OPERATIONS
SNOW & ICE CONTROL
Percent of year expired
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016 2016/2017
31 Supplies
43 Travel
10,000
300
10,000
-
440
-
871
-
14,155
-
4,155
-
142%
-
98% 1525%
- -
Total Operating Expenses
10,300
10,000
440
871
14,155
4,155
137%
98% 1525%
2017
BDGT
% SPEND
2015/2016 2016/2017
31 Supplies
18,000
18,000
5,815
11,740
Total Expenses
10,300
10,000
440
871
14,155
4,155
137%
98% 1525%
STREET MAINTENANCE & OPERATIONS
STREET CLEANING
Percent of year expired
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
Percent of year expired
92
75.00%
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
ACTUAL
TYPE
2017
OVER/(UNDER)
% CHANGE
ALLOCATED
2017 ANNUAL
ALLOCATED
2015
2016
2017
BDGT
% SPEND
2015/2016 2016/2017
31 Supplies
18,000
18,000
5,815
11,740
20,737
2,737
115%
102%
77%
35 Small Tools
1,200
1,200
86
207
1,709
509
142%
141%
727%
41 Professional Services
2,200
2,200
1,098
225
3,810
1,610
173%
(80)%
1593%
43 Travel
100
-
-
-
-
-
-
-
-
47 Public Utilities
37,000
25,879
33,679
21,744
22,306
(3,573)
60%
(35)%
3%
48 Repairs and Maintenance
3,500
980
2,221
1,937
-
(980)-
(13)%
-
53 Ext Taxes, Assessments
-
-
43
8
8
8
-
(82)%
11%
Total Operating Expenses
62,000
48,259
42,941
35,860
48,570
311
78%
(16)%
35%
Total Expenses
62,000
48,259
42,941
35,860
48,570
311
78%
(16)%
35%
Percent of year expired
92
75.00%
STREET MAINTENANCE & OPERATIONS
VIDEO & FIBER
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016 2016/2017
31 Supplies
35 Small Tools
48 Repairs and Maintenance
30,000
2,000
1,500
4,303
2,000
-
416
-
1,556
5,524
3,384
-
-
8,777
49
-
-
(4,254)
(2,000)-
-
0%
-
1226% (99)%
- -
- -
Total Operating Expenses
33,500
6,303
1,972
8,908
8,777
49
(6,254)
0%
352% (99)%
Total Expenses
33,500
6,303
1,972
8,908
8,777
49
(6,254)
0%
352% (99)%
STREET MAINTENANCE & OPERATIONS
SIDEWALKS
Percent of year expired
75.00%
YTD AS OF SEPTEMBER 30, 2017
10/31/2017 10:48
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016 2016/2017
31 Supplies
48 Repairs and Maintenance
2,300
-
1,893
-
42
-
-
8,777
1,893
-
-
-
82%
-
- -
- -
Total Operating Expenses
2,300
1,893
42
8,777
1,893
-
82%
20753% (78)%
Total Expenses
2,300
1,893
42
8,777
1,893
-
82%
20753% (78)%
Percent of year expired
75.00%
93
City of Tukwila
Contingency Fund 105 - Revenue and Expenditures
As of September 30 2017
of year expired 75.00%
2017
Prorated Actual % of Annual
Budget Year -To -Date Variance ** Budget
Revenue
Miscellaneous Revenue
Investment Earnings $ 20,000 $ 15,000 $ 33,653 $ 18,653
Total Miscellaneous Revenue
Total Revenue
Total Expenditures
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Cash and investments
20,000
15,000
33,653
18,653
168.26%
168.26%
20,000
15,000
3,653 18,653
68.26%
20,000
5,716,048
15,000
5,716,048
33,653
6,050,624
5,736,048 $ 5,731,048 $ 6,084,277
** Variance = Actual over (under) prorated budget Fund 105
94
$ 6,081,579
18,653
334,576
53,229
168.26%
105.85%
106.07%;
City of Tukwila
Hotel/Motel Tax Fund 101 - Revenue and Expenditures
As of September 30 2017
Revenue
General Revenue
Hotel/Motel Taxes
Total General Revenue
Miscellaneous Revenue
Investment Earnings
2017
Annual Prorated Actual
Budget Budget Year -To -Date Variance
% of year expired
75.00%
% of Annual
Budget
$ 733,000 $ 549,750 $ 518,280 $ (31,470) 70.71%
733,000 549,750 518,280 (31,470) 70.71%
3,000 2,250 1,270 (980) 42.34%
Total Revenue 736,000 552,000 519,551 (32,449) 70.59%
Expenditures
31 Office & Operating Supplies
41 Professional Services
42 Communication
Transfers Out
44 Advertising
49 Miscellaneous
Total Hotel/Motel Tax Fund
Indirect cost allocation
Total Expenditures
5,000 3,750 30 (3,720)
370,000 277,500 170,500 (107,000)
- - (6,393) (6,393)
10,000 7,500 317 (7,183)
75 75
20,000 15,000 9,939 (5,061)
405,000
35,700
303,750 174,469
26,775 26,775
0.61%
46.08%
3.17%
49.70%
(129,281) 43.08%
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Cash and investments
75.00%
440,700 330,525 201,244 (129,281) 45.66%
295,300
906,875
202,175
221,475
906,875
128,350
** Variance = Actual over (under) prorated budget Fund 101
318,307
912,558
2:
0,865
$ 1,146,549
96,832
5,683
02,515
107.79%
100.63%
102.39%
95
City of Tukwila
Drug Seizure Fund 109 - Revenue and Expenditures
As of September 30 2017
2017
Annual Prorated Actual
Budget Budget Year -To -Date Variance
of year expired
75.00%
Revenue
Miscellaneous Revenue
Investment Earnings
Seizure Revenue
Total Miscellaneous Revenue
Total Revenue
60,000 45,000
60,000
$ 33 $ 33
31,962 (13,038)
45,000 31,996
of Annual
Budget
53.27%
(13,004) 53.33%
60,000 45,000 31,996 (13,004) 53.33%
Expenditures
31 Office & Operating Supplies 3,000 2,250 72,144 69,894 2404.80%
35 Small Tools & Minor Equipment - - 23,130 23,130 -
41 Professional Services 10,000 7,500 184,859 177,359 1848.59%
42 Communication - - 1,307 1,307 -
43 Travel - - 21,782 21,782 -
45 Operating Rentals & Leases - - 2,290 2,290 -
48 Repairs & Maintenance - - 892 892 -
49 Miscellaneous 2,000 1,500 8,483 6,983 424.17%
51 Intergovernmental Prof Svcs 30,000 22,500 - (22,500) -
64 Capital Outlay - - 33,919 33,919
Total Drug Seizure Fund 45,000 33,750 348,805 315,055 775.12%
Total Expenditures
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
45,000 33,750 348,805 315,055 775.12%
15,000 11,250
461,635 461,635
476,635
472,885
(316,810) (328,060)
553,539 91,904
2
16,729
Cash and investments $ 237,259
** Variance = Actual over (under) prorated budget Fund 109
96
(236,156)
-2112.06%
119.91%
49.67%i
City of Tukwila
Street Fund 103 - Revenue and Expenditures
As of September 30 2017
Revenue
Intergovernmental Revenue
State Grant -Cascade View
Total Intergovernmental Revenue
Miscellaneous Revenue
Investment Earnings
Plan/Development Contributions
Total Miscellaneous Revenue
Bond proceeds
Transfers In
Total Revenue
Expenditures
11 Salaries
21 FICA
23 PERS
24 Industrial Insurance
25 Medical, Dental, Life, Optical
41 Professional Services
64 Capital Outlay
81 Debt Service Costs
Total Streets Fund
Annual
Budget
of year expired
2017
75.00%
Prorated Actual % of Annual
Budget Year -To -Date Variance ** Budget
$ 1,894,000 $ 1,420,500 $ 802,533 $ (617,967)
$ 1,894,000 $ 1,420,500 $ 802,533 $ (617,967)
1,500
1,902,000
1,903,500
5,600,000
1,125
1,426, 500
1,427,625
4,200,000
2,295
2,295
8,536,839
1,170
(1,902,000)
(1,900,830)
2,936,839
42.37%
42.37%
153.01%
0.12%
152.44%
9,397,500 7,048,125 9,341,667 418,042 99.41%
75,000
9,278,000
9,353,000
56,250
6,958,500
7,014,750
95,281
7,225
11,235
1,197
13,506
257
940,992
113,120
1,182,813
95,281
7,225
11,235
1,197
13,506
(55,993)
(6,017,508)
113,120
(5,831,937)
0.34%
10.14%
12.65%
Total Expenditures
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Cash and investments
9,353,000 7,014,750 1,182,813 (5,831,937) 12.65%
44,500
833,331
33,375
833,331
8,158,854
658,932
6,249,979
(174, 399)
18334.50%
79.07%
877,831 $ 866,706 $ 8,817,786 $ 6,075,580 1004.50%
** Variance = Actual over (under) prorated budget Fund 103
$ 8,803,439
97
City of Tukwila
Arterial Street Fund 104 - Revenue and Expenditures
As of September 30 2017
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
Intergovernmental Revenue
Dept of Transportation -Tukwila
Boeing Access Bridge
Fed Trnst Cap Inv Grnts-Trnst
WSDOT Reg Mobility Grant-Bridg
State Grant -S 144th (TIB 43rd)
State Grant-APW
State Grant-Interurb Ave S Stat
Multimodal Transportation -City
Total Intergovernmental Revenue
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
Annua
Budget
$ 200,000 $
128,000
400,000
728,000
600,000
321,000
921,000
3,186,000
8,677,000
2,618,000
4,289,000
964,000
1,173,000
2017
Prorated Actual
Budget Year -To -Date
150,000
96,000
300,000
546,000
450,000
240,750
690,750
2,389,500
6,507,750
1,963,500
3,216,750
723,000
879,750
20, 907,000 15, 680,250
5,000
1,037,000
1,042,000
1,800,000
3,750
777,750
781,500
1,350,000
% of year expired
$ 163,752 $
99,364
872,805
1,135,921
286,421
218,793
505,214
156,335
42,107
2,241,428
502,102
14,057
4,334
2,960,364
5,479
24,405
Variance
13,752
3,364
572,805
589,921
(313,579)
(102,207)
(415,786)
(2,233,165)
(6,465,643)
(1,963,500)
(975,322)
(220,898)
(879,750)
14,057
4,334
(12,719,886)
1,729
(753,345)
29,883
(751,617)
(1,350,000)
75.00%
% of Annua
Budget
81.88%
77.63%
218.20%
156.03%
47.74%
68.16%
54.85%
4.91%
0.49%
52.26%
52.09%
14.16%
109.57%
2.35%
2.87%
25,398,000 19,048,500 4,631,382 (14,647,368) 1 18.24%
332,953
25,232
39,971
5,821
32,602
1,380,000
5,176, 000
249,715
18,924
29,978
4,366
24,452
1,035,000
3,882,000
22,145,000 16,608,750
29,137,579 21,853,184
291,004
1,338
22,246
34,304
3,914
36,844
337
253,184
115
691
743
2,509
94,496
150
4,459,618
5,201,495
41,289
1,338
3,322
4,326
(452)
12,393
337
(781,816)
115
691
743
2,509
(3,787,504)
150
(12,149,132)
(16,651,690)
87.40%
88.17%
85.82%
67.24%
113.01%
18.35%
1.83%
20.14%
17.85%
Total Expenditures 29,137,579
21,853,184 5,201,495 (16,651,690) 17.85%
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Cash and investments
(3,739,579)
3,786,923
47,344
(2,804,684) (570,112) 2,004,322 15.25%
3,786,923 3,999,376 212,453 105.61%
982,239 $ 3,429,264 $ 2,216,775
** Variance = Actual over (under) prorated budget Fund 104
98
$ 3,203,969
7243.29%
City of Tukwila
Land Acquisition, Rec and Park Development Fund 301 - Revenue and Expenditures
As of September 30 2017
Revenue
General Revenue
Excess Prop Tax Levy-Dwmsh Hill $
Real Estate Excise Taxes
Total General Revenue
Charges for Services
Intergovernmental Revenue
Duwamish Gardens Acquisition
State Agencies-Duwamish Hill Pres
Total Intergovernmental Revenue
2017
% of year expired 75.00%
Annual Prorated Year -To -
% of Annual
Budget Budget Date Variance ** Budget
400,000 300,000
$ 31,439 $ 31,439
872,805 572,805 218.20%
400,000 300,000 904,245 604,245 226.06%
131,000
13,436 13,436
98,250 - (98,250)
131,000 98,250 13,436 (84,814) 10.26%
Miscellaneous Revenue
Investment Earnings 1,000
Transfers In 184,000
750 1,591 841 159.14%
138,000 (138,000)
Total Revenue 716,000 537,000 919,272 382,272 128.39%
Expenditures
11 Salaries
12 Extra Labor
13 Overtime
21 FICA
23 PERS
24 Industrial Insurance
25 Medical, Dental, Life, Optical
31 Office & Operating Supplies
41 Professional Services
42 Communication
43 Travel
44 Advertising
ei 45 Operating Rentals & Leases
47 Public Utility Services
48 Repairs & Maintenance
64 Capital Outlay
Total Park Acquisition Fund
Total Expenditures
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Cash and investments
185,000
138,750
954,000 715,500
14,203 14,203
2,124 2,124
1,256 1,256
1,332 1,332
1,930 1,930
556 556
4,170 4,170
24,374 24,374
78,278 (60,472)
29 29
36 36
21 21
155 155
350 350
26,277 26,277
84,734 (630,766)
1,139,000 854,250 239,823 (614,427)
42.31%
8.88%
21.06%
39,000 854,250 239,823 (614,427) 21.06%
(423,000) (317,250) 679,449
2,713,123 2,713,123
996,699 -160.63%
3,352,113 638,990
123.55%
2,290,123 $ 2,395,873 4,031,562 $ 1,635,689 176.04%
** Variance = Actual over (under) prorated budget Fund 301
$ 3,557,731
99
City of Tukwila
Facility Replacement Fund 302 - Revenue and Expenditures
As of September 30 2017
2017
Annual Prorated Actual
Budget Budget Year -To -Date variance
of year expired 75.00%
of Annual
Budget
Revenue
Miscellaneous Revenue
Investment Earnings $ 3,600 $ 2,700 $ 2,072 $ (628) 57.55%
Total Miscellaneous Revenue 3,600 2,700 2,072 (628) 57.55%
Sale of Capital Assets (Property)
Total Revenue
Expenditures
11 Salaries
41 Professional Services
47 Public Utility Services
49 Miscellaneous
64 Capital Outlay
Total Expenditures
Transfer to General Fund
Total Expenditures
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
3,483,000 2,612,250
(3,483,000)
3,486,600 2,614,950 2,072(3,483,628) 0.06%
25,000 18,750 38,121 19,371 152.48%
- 10,539 10,539 -
- 5,521 5,521
35,000 26,250 - (26,250)
60,000
1,800,000
45,000 54,181
9,181 90.30%
1,350,000 - (1,350,000)
1,860,000 1,395,000 54,181'. (1,340,819) 2.91%
1,626,600
370,706
1,219,950
370,706
(52,109)
295,040
(2,142,809)
(75,666)
-3.20%
79.59%
$ i 1,997,306 $ 1,590,656 $ 242,931'. $;(2,218,475) 12.16%
Cash and investments $ 2,580,495
** Variance = Actual over (under) prorated budget Fund 302
100
City of Tukwila
General Government Improvements 303 - Revenue and Expenditures
As of September 30 2017
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
2017
% of year expired
75.00%
Annual Prorated Actual % of Annual
Budget Budget Year -To -Date Variance Budget
$ 500 $ 375 $ 1,087 $ 712
500 375 1,087
200,000 150,000 150,000
217.30%
712 217.30%
75.00%
200,500 150,375 151,087 712 75.35%
105,085
8,039
12,615
2,734
12,321
20,000
130,000
290,794
78,814 37,513 (41,301)
790 790
6,029 2,927 (3,103)
9,461 4,466 (4,995)
2,051 643 (1,408)
9,241 6,800 (2,441)
15,000 1,680 (13,320)
- 70,764 70,764
97,500 54,012 (43,488)
218,096 179,595
35.70%
36.41%
35.40%
23.52%
55.19%
8.40%
41.55%
(38,501) 61.76%
290,794 218,096 179,595 (38,501)
(90,294) (67,721)
334,349 334,349
(28,508)
391,903
61.76%
39,212 31.57%
57,554 117.21%
244,055 $ 266,629 $ 363,395 $ 96,766 148.90%
Cash and investments $ 366,450
** Variance = Actual over (under) prorated budget Fund 303
101
City of Tukwila
Fire Impact Fees 304 - Revenue and Expenditures
As of September 30 2017
Revenue
Charges for Services
Fire Impact Fees
Total Charges for Services
Investment Earnings
Total Miscellaneous Revenue
2017
% of year expired
75.00%
Annual Prorated Actual
Budget Budget Year -To -Date Variance;
of Annual
Budget
$ 32,000 $ 24,000 $ 276,734 $ 252,734 864.79%
32,000 24,000 276,734 252,734 864.79%
100 75 1,143 1,068 1143.36%
100 75 1,143 1,068 1143.36%
Total Revenue
Total Expenditures
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Cash and investments
32,100 24,075'. 277,877 253,802
865.66%
32,100
645,631
24,075
645,631
677,731 $ 669,706
** Variance = Actual over (under) prorated budget Fund 304
102
277,877
736,518
1
014,395
$ 1,014,395
253,802
90,887
44,689
865.66%
114.08%
149.68%
City of Tukwila
Public Safety Plan 305 - Revenue and Expenditures
As of September 30 2017
2017
% of year expired
75.00%
Revenue
General Revenue:
Mitigation Fees (Tukwila South)
Miscellaneous Revenue
Investment Earnings
Bond proceeds
Total Miscellaneous Revenue
Total Revenue
Expenditures
35 Small Tools & Minor Equipment
41 Professional Services
64 Capital Outlay
Total Gen Government Improve
Transfers Out
Total Expenditures
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Cash and investments
Annual
Budget
Prorated
% of Annual
Budget
Budget Year -To -Date Variance +{
$ 500,000 $ 375,000 $
23,343,000
17,507,250
23, 343, 000 17,507,250
$ (500,000)
$ 64,453 $ 64,453
(17,507,250)
64,453 (17,442,797)
0.28%
23,843,000 17,882,250 64,453(17,942,797) 0.27%
2,588,000 1,941,000
11,139,000 8,354,250
13, 727, 000 10,295,250
460,000 345,000
61,101
362,015
61,101
(1,941,000)
(7,992,235)
423,116 (9,872,134)
(345,000)
3.25%
3.08%
14,187,000 10,640,250 423,116 (10,217,134) 2.98%
9,656,000
9,656,000
7,242,000
7,242,000
** Variance = Actual over (under) prorated budget Fund 305
(358,663)
36, 513,127
36,154,464
$ 36,154,275
(7,725,663)
36, 513,127
28,787,464
-3.71%
374.42%
103
City of Tukwila
City Facilities 306 - Revenue and Expenditures
As of September 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
Ending Fund Balance
Cash and investments
2017
% of year expired
75.00%
Annual Prorated Actual % of Annual
Budget Budget Year -To -Date Variance ** Budget
6,150,000 4,612,500
6,150,000 4,612,500
(4,612,500)
(4,612,500)
6,150,000 4,612,500 -
150,000
6,000,000
112,500
4,500,000
6,150,000 4,612,500
142,027
(4,612,500)
(112,500)
(4,357,973)
2.37%
142,027 (4,470,473) 2.31%
6,150,000 4,612,500 142,027 (4,470,473) 2.31%
** Variance = Actual over (under) prorated budget Fund 306
104
(142,027) (142,027)
(142,027) $; (142,027)
$ (142,027)
City of Tukwila
Water Fund 401 - Revenue and Expenditures
As of September 30 2017
Annual Prorated
Budget Budget
of year expired
2017
Actual
Year -To -Date Variance
Revenue
Charges for Services
Water Sales $ 6,858,000 $ 5,143,500 $ 5,330,424 $ 186,924.01
Security 1,000 750 300 (450)
Total Charges for Services 6,859,000 5,144,250 5,330,724 186,474
Miscellaneous Revenue
Investment Earnings
Connection Fees
Other Misc Revenue
Total Miscellaneous Revenue
Sale of Capital Assets
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
21,000 15,750 29,291 13,541
25,000 18,750 155,834 13 7, 084
- - 3,984 3,984
46,000
34,500 189,109
75.00%
Q/o of Annual
Budget
77.73%
30.00%
77.72%
139.48%
623.34%
154,609 411.11%
4 4
6,905,000 5,178,750 5,519,837 341,087
79.94%
589,968 442,476 411,621 (30,855) 69.77%
4,000 3,000 - (3,000)
7,000 5,250 4,576 (674) 65.37%
45,855 34,391 32,248 (2,143) 70.33%
70,837 53,128 48,597 (4,530) 68.60%
20,507 15,380 10,185 (5,196) 49.66%
119,295 89,471 88,343 (1,128) 74.05%
1,330 998 - (998)
144,300 108,225 98,001 (10,224) 67.91%
2,610,000 1,957,500 2,130,220 172,720 81.62%
11,000 8,250 1,619 (6,631) 14.72%
9,500 7,125 908 (6,217) 9.55%
2,500 1,875 1,520 (355) 60.82%
1,500 1,125 707 (418) 47.11%
183,381 137,536 136,411 (1,125) 74.39%
14,853 11,140 14,853 3,713 100.00%
24,400 18,300 13,530 (4,770) 55.45%
17,096 12,822 9,003 (3,819) 52.66%
37,000 27,750 41,036 13,286 110.91%
280,000 210,000 212,009 2,009 75.72%
688,000 516,000 533,136 17,136 77.49%
4,882,322 3,661,742 3,788,521 126,780 77.60%
3,195,000 2,396,250 1,892,925 (503,325) 59.25%
132,334 99,251 95,080 (4,171) 71.85%
15,881 11,911 8,447 (3,464) 53.19%
3,343,215 2,507,411 1,996,452 (510,960) 59.72%
616,053 462,040 462,040 - 75.00%
8,841,590 6,631,193 6,247,013 (384,180) 70.65%
(1,936,590)
4,178,561
(1,452,443)
4,178, 561
(727,176)
6,692,750
2,241,971 $ 2,726,119 $ 5,965,574
** Variance = Actual over (under) prorated budget Fund 401
$ 5,731,687
725,267
2,514,189
37.55%
160.17%
239,456 266.09%
105
City of Tukwila
Sewer Fund 402 - Revenue and Expenditures
As of September 30 2017
Revenue
Charges for Services
Sewer Sales
Total Charges for Services
Miscellaneous Revenue
Investment Earnings
Connection fees
Total Miscellaneous Revenue
2017
Annual Prorated Actual
Budget Budget Year -To -Date Variance
of year expired
75.00%
$ 8,524,000 $ 6,393,000 $ 7,274,680 $ 881,680
8,524,000 6,393,000 7,274,680 881,680 85.34%
of Annual
Budget
85.34%
25,000 18,750 34,940 16,190 139.76%
125,000 93,750 286,533 192,783 229.23%
150,000
112,500 321,473
208,973 214.32%
Total Revenue 8,674,000 6,505,500 7,596,153 ' 1,090,653 87.57%
Operating Expenses
11 Salaries 355,341 266,506 220,468 (46,037) 62.04%
13 Overtime 4,442 3,332 1,688 (1,644) 38.00%
21 FICA 27,483 20,612 17,070 (3,542) 62.11%
23 PERS 42,668 32,001 26,030 (5,971) 61.01%
24 Industrial Insurance 12,304 9,228 5,093 (4,135) 41.40%
25 Medical, Dental, Life, Optical 71,620 53,715 58,339 4,624 81.46%
28 Uniform Clothing 570 428 - (428)
31 Office & Operating Supplies 21,600 16,200 8,023 (8,177) 37.14%
33 Metro Sewage Treatment 4,200,000 3,150,000 3,404,140 254,140 81.05%
35 Small Tools & Minor Equipment 2,500 1,875 1,435 (440) 57.40%
41 Professional Services 2,600 1,950 3,075 1,125 118.25%
42 Communication 2,500 1,875 480 (1,395) 19.21%
43 Travel 2,000 1,500 2,076 576 103.80%
44 Advertising 150 113 - (113)
45 Operating Rentals & Leases 103,926 77,945 76,453 (1,492) 73.56%
46 Insurance 4,952 3,714 4,952 1,238 100.00%
47 Public Utility Services 38,000 28,500 26,112 (2,388) 68.71%
48 Repairs & Maintenance 49,000 36,750 12,268 (24,482) 25.04%
49 Miscellaneous 55,000 41,250 38,411 (2,839) 69.84%
53 Excise Taxes 135,000 101,250 101,636 386 75.29%
54 Interfund utility tax 855,000 641,250 727,577 86,327 85.10%
Transfers Out 5,986,656 4,489,992 4,735,326 245,334 79.10%
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
4,353,500
322,271
36,794
3,265,125
241,703
27,596
1,491,038
233,436
22,574
(1,774,087)
(8,267)
(5,021)
34.25%
72.43%
61.35%
4,712,565 3,534,424 1,747,048 (1,787,376) 37.07%
469,302 351,977 351,977 75.00%
11,168,523 8,376,392 6,834,351 (1,542,042) 61.19%
(2,494,523) (1,870,892) 761,803 2,632,695 -30.54%
9,009,091 9,009,091
Ending Fund Balance $ 6,514,568
Cash and investments
7
7,826,985 (1,182,106) 86.88%
138,199 $ 8,588,788 $ 1,450,589 131.84%
** Variance = Actual over (under) prorated budget Fund 402
106
$ 7,773,295
City of Tukwila
Foster Golf Course 411- Revenue and Expenditures
As of September 30 2017
Revenue
General Revenue
Excise Taxes
Total General Revenue
Charges for Services
Sale of Merchandise
Greens Fees, Instruction
Total Charges for Services
Annual
Budget
Budget
2017
Actual
Year -To -Date
of year expired
Variance
75.00%
$ 3,900 $ 2,925 $ 1,522 $ (1,403)
3,900 2,925 1,522 (1,403)
of Annual
Budget
39.04%
39.04%
151,000 113,250 107,458 (5,792) 71.16%
1,095,650 821,738 825,430 3,693 75.34%
1,246,650 934,988 932,888 (2,100) 74.83%
Miscellaneous Revenue
Investment Earnings 1,000 750 2,235 1,485 223.55%
Rents and Concessions 306,000 229,500 227,403 (2,097) 74.31%
Other Misc Revenue 7,000 5,250 7,965 2,715 113.79%
Total Miscellaneous Revenue 314,000 235,500 237,603 2,103 75.67%
Transfers In 300,000
225,000 225,000
75.00%
Total Revenue 1,864,550 1,398,413 1,397,014 (1,399) 74.92%
11 Salaries
12 Extra Labor
13 Overtime
21 FICA
23 PERS
24 Industrial Insurance
25 Medical, Dental, Life, Optical
26 Unemployment Compensation
28 Uniform Clothing
31 Office & Operating Supplies
34 Items Purchased for Resale
35 Small Tools & Minor Equipment
41 Professional Services
42 Communication
43 Travel
44 Advertising
45 Operating Rentals & Leases
46 Insurance
47 Public Utility Services
48 Repairs & Maintenance
49 Miscellaneous
53 Excise Taxes
54 Interfund admissions tax
64 Capital Outlay
Total Foster Golf Course Fund
Indirect cost allocation
Total Expenses
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Cash and investments
603,021 452,266 411,831 (40,435) 68.29%
112,000 84,000 92,702 8,702 82.77%
2,040 1,530 1,612 82 79.01%
55,680 41,760 38,009 (3,751) 68.26%
75,399 56,549 55,434 (1,115) 73.52%
26,475 19,856 16,458 (3,398) 62.17%
141,258 105,944 100,691 (5,253) 71.28%
6,120 4,590 1,438 (3,152) 23.50%
1,187 890 379 (511) 31.93%
102,815 77,111 104,365 27,253 101.51%
96,600 72,450 75,918 3,468 78.59%
4,000 3,000 5,361 2,361 134.02%
9,400 7,050 3,281 (3,769) 34.90%
5,671 4,253 4,330 77 76.35%
500 375 - (375) -
4,000 3,000 5,461 2,461 136.52%
146,160 109,620 110,645 1,025 75.70%
20,424 15,318 20,424 5,106 100.00%
63,400 47,550 53,730 6,180 84.75%
39,000 29,250 60,130 30,880 154.18%
38,500 28,875 37,086 8,211 96.33%
6,400 4,800 4,539 (261) 70.93%
60,000 45,000 41,670 (3,330) 69.45%
50,000 37,500 16,043 (21,457) 32.09%
1,670,050
1,252,538 1,261,535
8,998 75.54%
180,899 135,674 135,674 0 75.00%
1,850,949 1,388,212 1,397,210 8,998 75.49%0I
13,601 10,201 (196) (10,397) -1.44%
23,174 23,174 117,982 94,808 509.11%
36,775 $ ± 33,375 $ 117,786 $ 84,411
** Variance = Actual over (under) prorated budget Fund 411
$ 787,496
3200
107
City of Tukwila
Surface Water Fund 412 - Revenue and Expenditures
As of September 30 2017
Revenue
Charges for Services
Surface Water Sales
Total Charges for Services
Intergovernmental Revenue
Miscellaneous Revenue
Investment Earnings
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
35 Small Tools & Minor Equipment
41 Professional Services
42 Communication
43 Travel
44 Advertising
45 Operating Rentals & Leases
46 Insurance
47 Public Utility Services
48 Repairs & Maintenance
49 Miscellaneous
53 Excise Taxes
54 Interfund utility tax
Total Operating Expenses
Capital Expenses
64 Capital Outlay
80 Debt Service Principal
81 Debt Service Interest
Total Capital Expenses
Indirect Cost Allocation
2017
Prorated Actual
Budget Year -To -Date
% of year expired 75.00%
$ 6,133,000 $ 4,599,750 $ 6,149,268 $1,549,518
6,133,000 4,599,750 6,149,268 1,549,518
1,256,000 942,000 - (942,000)
24,000 18,000 28,110 10,110
- - 120 120
24,000 18,000 28,230 10,230
100.27%
100.27%
117.12%
117.62%
7,413,000 5,669,750 6,177,498 617,748
1,007,855
8,000
9,000
78,048
121,038
31,798
236,299
1,425
41,500
5,000
3,600
2,000
2,000
500
332,620
22,279
107,000
36,572
23,500
50,000
618,000
2,738,034
4,573,500
288,148
15,659
755,891
6,000
6,750
58,536
90,779
23,849
177,224
1,069
31,125
3,750
2,700
1,500
1,500
375
249,465
16,709
80,250
27,429
17,625
37,500
463,500
499,852
2,490
4,050
38,753
58,448
10,574
120,082
225
17,298
2,086
4,108
1,381
1,139
248,125
22,278
20,756
5,228
20,247
56,448
616,444
2,053,526 1,750,012
3,430,125
216,111
11,744
856,959
270,953
12,907
4,877,307 3,657,980
518,528 388,896
83.33%
(256,040) 49.60%
(3,510) 31.13%
(2,700) 45.00%
(19,783) 49.65%
(32,330) 48.29%
(13,275) 33.25%
(57,142) 50.82%
(844) 15.79%
(13,827) 41.68%
(1,664) 41.71%
1,408 114.11%
(119) 69.05%
(361) 56.95%
(375) -
(1,340) 74.60%
5,569 100.00%
(59,494) 19.40%
(22,201) 14.30%
2,622 86.16%
18,948 112.90%
152,944 99.75%
(303,514) 63.91%
(2,573,166) 18.74%
54,842 94.03%
1,163 82.43%
1,140,819 (2,517,161) 23.39%
388,896 0 75.00%
Total Expenses 8,133,869 6,100,402 3,279,726 (2,820,676) 40.32%
Change in Fund Balance
Beginning Fund Balance
(720,869)
4,273,828
(540,652)
4,273,828
Ending Fund Balance $ 3,562,969 $
Cash and investments
** Variance = Actual over (under) prorated budget
108
7.
2,897,771
2,602,903
3,438,423
(1,670,925)
401.98%
60.90%
,176 $ 6,600,674 $1,767,498 164.82%
Fund 412
$ 5,843,512
City of Tukwila
Equipment Rental/Replacement Fund 501 Revenue and Expenditures
As of September 30 2017
Annua
Budget
2017
Prorated Actua
Budget Year -To -Date Variance
% of year expired
75.00%
Revenue
Charges for Services
ERR O&M Dept Charges $ 1,946,304 $ 1,459,728 $ 1,455,228 $ (4,500)
Equipment Replacement Charges 690,596 517,947 517,947 0
Transportation 150 113 - (113)
Total Charges for Services 2,637,050 1,977,788 1,973,175
of Annual
Budget
74.77%
75.00%
(4,612) 74.83%
Miscellaneous Revenue
Investment Earnings 14,269 10,702 29,189 18,487
Other Misc Revenue
Total Miscellaneous Revenue 14,269 10,702 29,489 18,788
Sale of Capital Assets 30,000 22,500 5,811 (16,689)
300
300
Transfers In 460,000 345,000 (460,000)
204.56%
206.67%
19.37%
Total Revenue 3,141,319 2,355,989 2,008,476 (462,514) 63.94%
Expenses
11 Salaries 384,003 288,002 283,575 (4,427) 73.85%
12 Extra Labor 15,000 11,250 8,736 (2,514) 58.24%
13 Overtime 1,858 1,394 - (1,394)
21 FICA 30,344 22,758 22,020 (738) 72.57%
23 PERS 46,100 34,575 34,161 (414) 74.10%
24 Industrial Insurance 14,851 11,138 7,447 (3,691) 50.15%
25 Medical, Dental, Life, Optical 99,899 74,924 74,540 (384) 74.62%
28 Uniform Clothing 950 713 431 (282) 45.34%
31 Office & Operating Supplies 3,000 2,250 2,755 505 91.82%
34 Items Purchased for Resale 750,000 562,500 390,278 (172,222) 52.04%
35 Small Tools & Minor Equipment 5,000 3,750 2,841 (909) 56.81%
41 Professional Services 1,750 1,313 2,302 990 131.57%
42 Communication 2,000 1,500 1,042 (458) 52.12%
43 Travel 1,500 1,125 420 (705) 27.98%
45 Operating Rentals & Leases 77,227 57,920 57,869 (51) 74.93%
46 Insurance 65,574 49,181 66,567 17,387 101.51%
48 Repairs & Maintenance 120,000 90,000 45,140 (44,860) 37.62%
49 Miscellaneous 12,000 9,000 11,132 2,132 92.76%
53 Ext Taxes & Operating Assessme - - 1 1
64 Capital Outlay 1,999,000 1,499,250 387,385 (1,111,865) 19.38%
Total Equipment Rental Fund 3,630,056 2,722,542 1,398,643 (1,323,899) 38.53%
Indirect Cost Allocation 322,910 242,183 242,183 - 75.00%
Total Expenses 3,952,966 2,964,725 1,640,826 (1,323,899) 41.51%
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
(811,647)
5,592,380
(608,735)
5,592,380
367,650
4,393,334
861,385
(1,199,046)
4,780,733 $ 4,983,645 $ 4,760,984 $ (337,661)
Cash and investments $ 5,095,767
** Variance = Actual over (under) prorated budget Fund 501
-45.30%
78.56%
99.59%
109
City of Tukwila
Insurance Fund 502 - Revenue and Expenditures
As of September 30 2017
2017
of year expired 75.00%
% of Annual
Budget
Variance
Revenue
Charges for Services
Employee Benefit Programs $ 1,200 $ 900 $ 1,281 $ 381 106.73%
Total Charges for Services 1,200 900 1,281
Miscellaneous Revenue
Investment Earnings
Employer Trust Contributions
Employee Contributions
Total Miscellaneous Revenue
96,000
5,999,527
77,000
6,172,527
72,000
4,499,645
57,750
73,199
4,304,813
88,697
4,629,395 4,466,709
381 106.73%
1,199
(194,833)
30,947
76.25%
71.75%
115.19%
(162,686) 72.36%
Total Revenue 6,173,727 4,630,295 4,467,990 (162,306) 72.37%
Expenses
25 Medical, Dental, Life, Optical
41 Professional Services
49 Miscellaneous
Total
Indirect cost allocation
6,662,500
32,000
25,000
6,719,500
4,996,875
24,000
18,750
4,523,323
22,852
5,283
5,039,625 4,551,458
123,117 92,338
(473,552)
(1,148)
(13,467)
67.89%
71.41%
21.13%
(488,167) 67.74%
92,338 75.00%
Total Expenses 6,842,617 5,131,963 4,643,796 (488,167) 67.87%!
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Cash and investments
(668,890)
1,175,682
(501,668)
1,175,682
(175,806)
1,494,823
325,861 26.28%
319,141 127.15%
506,792 ,$ 674,015 $ 1,319,017 $ 645,002 260.27%'
** Variance = Actual over (under) prorated budget Fund 502
110
$ 3,153,352
City of Tukwila
LEOFF Insurance Fund 503 - Revenue and Expenditures
As of September 30 2017
of year expired
2017
75.00%
Annual Prorated Actual % of Annual
Budget, Budget Year -To -Date Variance ** Budget
Revenue
Miscellaneous Revenue
Investment Earnings $ 3,340 $ 2,505 $ 700 $ (1,805)
Employer Trust Contributions 265,000 198,750 190,872 (7,878)
Total Miscellaneous Revenue 268,340 201,255 191,572 (9,683)
20.95%
72.03%
71.39%
Total Revenue 268,340 201,255 191,572 (9,683) 71.39%
Expenses
25 Medical, Dental, Life, Optical 575,250 431,438 315,310 (116,127)
41 Professional Services 18,000 13,500 3,510 (9,990)
49 Miscellaneous 500 375 - (375)
Total
Indirect Cost Allocation
593,750 445,313
12,549
54.81%
19.50%
318,820 (126,492) 53.70%
9,412 9,412
75.00%
Total Expenses 606,299 454,724 328,232 (126,492) 54.14%
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
(337,959)
1,210,204
(253,469)
1,210,204
(136,660)
882,478
872,245 $ 956,735 $
116,809
(327,726)
40.44%
72.92%
745,818 $ ' (210,917)85.51%
Cash and investments $ 937,068
** Variance = Actual over (under) prorated budget Fund 503
111
112
2017 3rd Quarter
Financial Report
City of Tukwila
November 13, 2017
E
3rd Quarter Financial Highlights
• Departmental budgets (in total) within budget.
$0 $5 $10 $15 520 $25 530 $35
Millions
November 13, 2017 2017 3rd Quarter Financial Report
2
General Fund Revenue
Sales tax below budget by $1.14 million.
Gambling tax exceeding budget by $241 thousand.
RGRL fee below budget by $147 thousand. Major
employer shifted employees out of city.
Security below budget by $52 thousand, changes in
law require ability to pay to be considered before
imposing cost.
Transportation below budget by $58 thousand, less
damage to City property occurring.
November 13, 2017
2017 3rd Quarter Financial Report
3
8
Overall, Expenditures Within Budget
Excluding Dept. 20, expenditures are at 71% of
allocated budget.
All departments except for Fire, Technology &
Innovation Services, and Parks Maintenance are below
allocated budget.
Fire Department only department expected to require
budget amendment.
Department 20 transfers to capital project funds only as
needed.
November 13, 2017
2017 3rd Quarter Financial Report
4
Highlights of Other Funds
42nd Ave S Phase III, 53rd Ave S street projects: $8.8
million bond proceeds received in July.
REST revenue exceeding budget: $873 thousand each
in land acquisition and arterial street funds.
City Facilities (fund 306): preliminary siting for Public
Works shops.
Andover Park E water/sewer main replacement project:
significant work in both water and sewer funds.
Through June, self-insured healthcare for employee
expenses at 67% of budget.
November 13, 2017
2017 3rd Quarter Financial Report
5
8
Looking Forward
Continued regular monitoring of Fire department.
Transfers to capital projects funds if needed.
Continued enhancement of reporting to departments
and Council.
Long-range financial planning tool coming soon.
November 13, 2017
2017 3rd Quarter Financial Report
6
November 13, 2017
Q&A
The city of opportunity,
the community of choice.
2017 3rd Quarter Financial Report
7
N
O
Preliminary Projected Year -End &
Impact of Proposed Budget Amendments
Revenue
Expenditure
Change in Fund Balance
$62,857,862 $61,931,082
63,409,791 61,770,909
($551,879) $160,174
Favorable/(Unfavorable) represents difference
between budget and projected.
Represents a conservative projection.
Includes proposed budget amendments.
November 13, 2017
2017 3rd Quarter Financial Report
($926,780)
1,638,882
8
City of Tukwila
INFORMATIONAL MEMORANDUM
TO: Finance and Safety Committee
FROM: Peggy McCarthy, Finance Director
BY: Vicky Carlsen, Deputy Finance Director
CC: Mayor Ekberg
DATE: November 1, 2017
SUBJECT: 2017-2018 Mid -Biennium Budget Amendments
ISSUE
Approve the administrative 2017-2018 mid -biennium budget amendments.
Allan Ekberg, Mayor
BACKGROUND
While amending the budget is only legally required when a fund, in total, is in danger of exceeding budget,
it is practice to adjust the budget to keep departments in the general fund from exceeding budget as
authorized through the biennial budget process. It is also practice to adjust budgets in other funds to reflect
changes in financial plans that occur throughout the fiscal year.
Many of the proposed budget amendments have been reviewed and approved by the Committee and/or
Council process as noted below in the discussion and in the Exhibit A. Budget amendments are being
proposed for the following reasons:
• Add budget for departments or funds experiencing higher than expected costs and in danger of
being over budget at year-end. For 2017, an adjustment is proposed for the Fire Department and
several other funds.
• Add budget for revenue -backed expenditures such as grants and reimbursable services.
• Adjust budget for carryovers - initiatives budgeted in one year but expended in the next year.
• Add budget for new initiatives. In 2017, Council authorized the purchase of land, a contract for
quality assurance related to the Public Safety Plan, and the Axon Body Camera program for the
Police Department. Additional details on the initiatives are included below in the discussion and in
exhibit A.
• Several administrative adjustments including debt service and compliance with the Reserve Policy.
The proposed amendments have been categorized into the following four groups:
No
Category Name
Category Description
1.
Existing Service
Levels & Plans
Adjust budget to reflect changes needed to maintain existing service levels
and plans including departmental under and over expenditures.
2.
Revenue Backed
Increase both expenditure and revenue budget for new programs or services
that have a dedicated funding source.
3.
Carryovers
Move budget to or from budget years to mirror actual or planned spending and
revenue recognition.
121
INFORMATIONAL MEMO
Page 2
4.
Initiatives
Budget for new programs, enhanced service levels or system improvements.
(e.g. for 2017, The quality assurance contract for the Public Safety Plan).
The budget amendments are discussed below and are also listed in Exhibit A titled, "2017 Year End Budget
Amendment Detail."
DISCUSSION
GENERAL FUND
Category 1 — Existing Service Levels and Plans.
Departmental Expenditures Exceeding Budget. At the July 5, 2016 meeting, Council authorized the Fire
Department to increase the total pipeline positions from three to five. These positions are unbudgeted and
are intended to reduce overtime due to retirements. The Fire Department has been experiencing three
retirements each year for the last several years. In 2017, only one retirement has occurred. Because the
retirements did not occur as expected, $240 thousand in labor costs were incurred that were not offset by
a reduction in overtime. Additional details on the Fire Department budget is provided in Exhibit B. This
item has been discussed at several Finance Committee meetings.
Another budget amendment in this category relates to the Public Safety Plan. The budget was drafted to
include bond proceeds to be received in 2017 for costs associated with the Public Works Shops facility. It
is not expected that the earliest the City will sell bonds for the Shops will be in 2018. Costs for preliminary
siting work have been incurred in 2017. An operating transfer from the general fund into the City Facilities
fund (fund 306) will need to be done to cover costs incurred.
The final amendment in this category is to transfer 10% of previous year one-time revenue from the general
fund to the contingency fund. One-time revenue received in 2016 was related to construction sales tax.
Category 2 — Revenue Backed
The most significant amendment in this category is for the Fire Department. In September, fire personnel
were deployed to assist in recovery efforts from two hurricanes; one in Texas and the other in Florida.
Approximately $125 thousand in labor costs were incurred that will be reimbursed. Due to the lateness in
the fiscal year that these events occurred, it is anticipated that funds will not be received until 2018.
The Fire Department also incurred emergency medical costs that will be reimbursed in 2017. Total costs
and reimbursement is approximately $35 thousand.
A grant was approved by Council at the October 23, 2017 special meeting for the Police Department. The
grant, which requires a 10% match, is to fund a temporary position to maintain service levels in the Police
Records Unit. Grant revenue is approximately $77 thousand, and with the required match, expenditures
will be approximately $77.5 thousand.
The Mayor's Department secured a grant from the Port of Seattle to create marketing materials for business
development and attraction. Resolution #1888 was approved on August 15, 2017 supporting the City's
efforts to obtain this grant. The total grant is $16,500.
Other revenue backed amendments are for four grants received by the Recreation Department. A
Wilderness Explorers grant, in the amount of $2,671 was secured to support Camp Tukwilly. A grant from
World Vision MOU, in the amount of $5,000 was secured to support the 2017 Youth Action day.
Amendments for these two grants is specific to 2017. The Recreation Department also secured a grant
from the United Way to support summer playground sites. The grant is $3,000 for 2017 and $3,000 for
2018. The final grant is the At -Risk Afterschool Meals program, part of the Child and Adult Food Program.
W:1Budget12017-2018 BUDGET12017-18 Budget AmendmentslInfo Memo Budget Amendment.docx
122
INFORMATIONAL MEMO
Page 3
Revenue for this grant was budgeted in both 2017 and 2018 at $4,000 but the City will receive $9,000.
Expenditures were budgeted at $1,500 each year but will match the revenue received.
Category 3 — Carryovers
The Technology and Innovation Services Department has a capital budget of $43 thousand. Planned
purchases that were anticipated to occur in 2017 will be moved into 2018.
Category 4 — Initiatives
Budget of $50 thousand is being added to the Council's budget. At the June 26, 2017 special meeting,
Council approved a contract with Steven Golblatt to provide quality assurance for the Public Safety Plan.
The contract extends through December 31, 2021 in an amount not to exceed $250 thousand.
OTHER FUNDS
Budget amendments for other funds are proposed to --
• Add expenditure budget to ensure adequate coverage of actual 2017 expenditures in the
hotel/motel (lodging tax 101) and drug seizure fund (109),
• Add expenditure budget to ensure adequate coverage of projected 2018 expenditures in the
surface water fund (412) associated with the 42nd Avenue South project,
• Add expenditure budget to purchase land in the land acquisition fund,
• Reflect budget changes in General Fund transfers as well as utility funds into the City Facilities
fund (306) for the Public Works Shops facility.
• Replace the line of credit that is due in December 2017 with a new 5 -year debt in the facilities fund
(302),
• Carryover budget from 2017 projects in the residential streets (103) and arterial streets (104) funds,
and
• Reflect additional Local Improvement District (LID) bond payments resulting from the early LID
assessment payoffs that occurred in 2016.
• Streamline CAFR (Comprehensive Annual Financial Report) process. Combine all LTGO (limited
tax obligation bond fund budgets into one fund to streamline CAFR reporting.
RECOMMENDATION
The Council is asked to approve the 2017 mid -biennium Budget Amendment ordinance and consider this
item at the November 14, 2017 Committee of the Whole, and November 20, 2017 Regular Council Meeting.
ATTACHMENTS
Draft Ordinance
Reconciliation of 2017-2018 Budget Summary to Ordinance
Info Memo — Fire Department
W:1Budget12017-2018 BUDGET12017-18 Budget AmendmentslInfo Memo Budget Amendment.docx
123
124
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, AMENDING ORDINANCE NO. 2515,
WHICH ADOPTED AND AMENDED THE CITY OF TUKWILA'S
BIENNIAL BUDGET FOR THE 2017-2018 BIENNIUM, TO ADOPT
AN AMENDED MID -BIENNIUM BUDGET; PROVIDING FOR
SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, on December 5, 2016, the City Council of the City of Tukwila adopted
Ordinance No. 2515, which adopted the 2017-2018 biennial budget of the City of Tukwila;
and
WHEREAS, a mid -biennium budget amendment was presented to the City Council
in a timely manner for their review, in accordance with RCW 35A.34.130; and
WHEREAS, on November 13, 2017, following required public notification, the City
Council conducted a public hearing on the proposed mid -biennium budget amendment;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. Ordinance Amended. Tukwila Ordinance No. 2515 is hereby amended
with the City Council's adoption of the document entitled "City of Tukwila 2017-2018 Mid -
Biennium Budget Amendment," attached hereto and incorporated by this reference as if
fully set forth herein, in accordance with RCW 35A.33.075.
Section 2. Estimated Revenues and Appropriations. The totals of the estimated
revenues and appropriations for each separate fund and the aggregate totals are as
follows:
FUND
EXPENDITURES
REVENUES
000 General
$142,679,203
$142,679,203
105 Contingency
$5,894,563
$5,894,563
104 Arterial Street
$39,473,923
$39,473,923
2XX Debt Service
$9,922,528
$9,922,528
302 Facility Replacement/Urban Renewal
$10,271,906
$10,271,906
305 Public Safety Plan
$25,160,000
$25,160,000
306 City Facilities (Public Works Shops)
$29,913,000
$29,913,000
W: Word Processing\Ordinances\Budget amendment -2017-2018 mid -biennium 10-26-17
VC:bjs
Page 1 of 2
125
Section 3. Copies on File. A complete copy of the amended budget for 2017-2018,
as adopted, together with a copy of this amending ordinance, shall be kept on file in the
City Clerk's Office, and a copy shall be transmitted by the City Clerk to the Division of
Municipal Corporations of the Office of the State Auditor and to the Association of
Washington Cities.
Section 4. Corrections by City Clerk or Code Reviser. Upon approval of the City
Attorney, the City Clerk and the code reviser are authorized to make necessary
corrections to this ordinance, including the correction of clerical errors; references to other
local, state or federal laws, codes, rules, or regulations; or ordinance numbering and
section/subsection numbering.
Section 5. Severability. If any section, subsection, paragraph, sentence, clause or
phrase of this ordinance or its application to any person or situation should be held to be
invalid or unconstitutional for any reason by a court of competent jurisdiction, such
invalidity or unconstitutionality shall not affect the validity or constitutionality of the
remaining portions of this ordinance or its application to any other person or situation.
Section 6. Effective Date. This ordinance or a summary thereof shall be published
in the official newspaper of the City, and shall take effect and be in full force and effect
five days after passage and publication as provided by law.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Regular Meeting thereof this day of , 2017.
ATTEST/AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk
APPROVED AS TO FORM BY:
Rachel B. Turpin, City Attorney
Allan Ekberg, Mayor
Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
Attachment: City of Tukwila 2017-2018 Mid -Biennium Budget Amendment
W: Word Processing\Ordinances\Budget amendment -2017-2018 mid -biennium 10-26-17
VC:bjs
126
Page 2 of 2
Exhibit A
2017-18 Mid -Biennium Budget Amendment Detail -- Spreadsheet
Ref 'Dept Sponsor i
Explanation
2017 Increase (Decrease) 2018 Increase (Decrease)
Expense Revenue Effect on Expense Revenue Effect on
EFB EFB
GENERAL FUND
POLICE DEPARTMENT
Category 2 - Revenue Backed
1 j PD lRichardso 'Grant funded temporary FTE to maintain level of service
in in the Police Records Unit. Grant was approved by
;Council at the October 23, 2017 special meeting.
I ;Police Department Total
86,029 77,426 ° (8,603)
86,029 77,426 ' (8,603)
FIRE DEPARTMENT
Category 1 - Existing Service Levels or Plans
2 1 FD iCarlsen ;Funding to cover costs associated with two additional
I I ,pipeline positions approved by Council at the July 5,
,2016 meeting.
----''__------'----------------------------
Category 2 - Revenue Backed.
3 ' FD 'Carlsen Firefighter deployment to assist with recovery efforts
i;from hurricanes in Texas and Florida. Information on the
I ! !deployment was presented to Council at the October 23,
I ! 12017 C.O.W. meeting.
4 ( FD (Carlsen (Expenses related providing emergency medical
II 'services. The City was able to receive an additional $35
I I 'thousand in reimbursement for incurred costs.
l i
('
240,000
125,000
35,000
125,000
35,000
(240,000)
240,000
(240,000)
I ;Fire Department Total
400,000 1
160,000
(240,000)
240,000
- (240,000),
MAYOR
Category 2 - Revenue Backed
5 (MayorlSpeck -10-Orrof Seattle grant to create marketing materials for
II 'business development and attraction. Resolution 1888
was approved on August 15, 2016 supporting the City's
!efforts to obtain this grant.
Mayor Total
PARKS & RECREATION
Category 2 - Revenue Backed
6 TRec ;Gallaway ;Wilderness Explorers grant to support Camp Tukwilly` 2,671 2,671
7 ( Rec !Gallaway ;United Way grant to supportsummer playground sites 3,000 3,000
8 Rec Gallaway ;World Vision MOU to support 2017 Youth Action day.`_�5,000 5,000
9 TRec ;Gallaway iAt-Risk Afterschool Meals program, and is part of the ru 7,500 5,000. (2,500)
Child and Adult Food Program. When budget was
,drafted, $4,000 in revenue was budgeted expected
!revenue is not $9,000 each year. Only $1,500 in
!expenditures was budgeted but total funds to be spent is
!Parks & Recreation Total 18,171 15,671 , (2,500)
16,500 16,500 (240,000)
16,500 16,500
3,000 3,000
7,500 5,000 ! (2,500)
10,500
8,000 , (2,500)
COUNCIL
Category 4 - Initiatives _ _ _ _ _ _ _ _ _
10vt (Humphrey;Steve Golblatt Quality Assurance for Public Safety Plan.
'This contract was approved at the June 26, 2017 special
II ;meeting. The contract extends through December 31,
'2021 in an amount not to exceed $250,000.
30.000 !'
(30,000)
60.000
(60, 000)
'Council Total
30,000 (30,000)
60,000 (60,000)
TECHNOLOGY SERVICES
Category 3 - Carryovers
11 i TS Todd ;Planned capital and other purchases will not occur until (43 000)!
'2018.
'Technology Services Total
43,000
43,000
(43, 000)
(43,000)
43,000
43,000
(43,000)
TRANSFERS, REVENUE & OTHER
Category 1 - Existing Service Levels or Plans
12 j iCarlsen 'Expenditures associated with the PW Works Shops
'facility. The budget was drafted to include bond
proceeds. However, bonds will not be sold until at least
2018. An operating transfer is necessary to cover 2017
!costs until bonds are sold.
131 [Ea -rise -n- !Transfer 10% of previous year one-time revenue
! !(construction sales tax) to Contingency fund per Reserve
I I ;Policy.
210,000 ! (210,000)
138,515 !! (138,515)
;Transfers, Revenue & Other Total
348,515
(348,515)
Total General Fund 000
770,186
192,171
(578,015)
439,529 ! 85,426 ' (354,103),
11/112) 10:46 AM
Ref ;Dept Sponsor i
Exhibit A
2017-18 Mid -Biennium Budget Amendment Detail -- Spreadsheet
Explanation
2017 Increase (Decrease)
2018 Increase (Decrease)
CONTINGENCY FUND 105
Category
ory 1 - Existing Service Levels_or_Pla_ns_
14 j jC_arlsen!Transfer 1_%0of previous year one-time
_ re_en_ue
—
j(construction
sales tax) to Contingency fund per Reserve
,Policy.
138,515 Sss 138,515
Total Contingency Fund 105
138,515 138,515
HOTEL/MOTEL FUND 101
Category 1 -Existing Carlsen
I I
I I
Service Levels or Plans
157 gin—r,!True up budget in 2017 and 2018 as approved by
(Council at the June 20, 2016 regular meeting and as
281,800
'recorded in the 2017-20018 biennial budget document.
Total Hotel/Motel Fund 101
281,800
(281,800)
213,586
213,586
(213,586)
(213,586)
DRUG SEIZURE FUND 109
Category 4 - Initiatives
16 I Police'Mitchell 'True up budget to account for costs of 380,000 (380,000) 200,000 (200,000)
camera program approved by Council at the July 17,
2017 regular meeting.
Total Drug Seizure Fund 109
380,000 (380,000)
200,000 (200,000)
RESIDENTIAL STREET FUND 103
Category 3 - Carryovers
17� Fin rLabanara 142nd Ave S project Carry forward into 2018 as this
'project spans more than one year.
18— Fin CLabanara 53rd Ave S project. Carry forward into 2018 as this
!project spans more than one year.
(2,000,000) 2,000,000
(3,800,000)
3,800,000
2,000,000
3,800,000
(2,000,000)
(3,800,000)
Total Residential Street
(5,800,000)
5,800,000 5,800,000
(5,800,000)
ARTERIAL STREET FUND 104
Category 3-_Carryo__vers _& Reclassifications _ _ _
19v! Fin [Labanara !Boeing Access Road Bridge Rehab project. Carry
I I !forward into 2018 as the project spans more than one
20
in rLabanara ,Stander Blvd Extension project. Carry forward into 2018
! !as this project spans more than one year.
(9,900,000) (9,000,000) 900,000
(2,400,000) (2,000,000) 400,000
9,900,000 9,000,000 ` (9,900,000)
2,400,000 2,000,000 (2,400,000)
Total Arterial Street
(12,300,000) (11,000,000) 1,300,000
12,300,000 11,000,000 (1,300,000)
LAND ACQUISITION FUND 301
Category 4 - Initiatives
21 ;Still ;Land acquisition as authorized by Council at the October 2,000,000
! 16, 2017 regular meeting.
(2,000,000)
500,000 (500, 000)
Total Land Acquisition Fund 301
Category 3 - Carryovers & Reclassifications
22 jCarlsen !Transfer in impact fee revenue collected to date from the 1,017,000 1,017,000
j'Fire Impact Fee fund.
23 jWittwer 'Adjust budget to reflect purchasing the ladder and oth2,245,000: (2,245,000)
i equipment in 2018 rather than 2019 as originally
2,000,000 (2,000,000) 500,000 ! (500,000)
PUBLIC SAFETY PLAN FUND 305
Total Public Safety Plan Fund 305
Category 1 - Existing Service Levels or Plans
24 Carlsen Expenditures associated with the PW Works Shops 420,000 420,000
,facility. The budget was drafted to include bond
!proceeds. Bonds will not be sold until at least 2018. an
'operating transfer is necessary to cover 2017 costs.
1,017,000 1,017,000
CITY FACILITIES (PW SHOPS) FUND 306
2,245,000 (2,245,000)
'Total City Facilities (PW Shops) Fund 306
128
420,000 420,000
11/1/2017 10:46 AM
Exhibit A
2017-18 Mid -Biennium Budget Amendment Detail -- Spreadsheet
2017 Increase (Decrease)
2018 Increase (Decrease)
Ref ;Dept Sponsor i
Explanation
Expense Revenue Effect on
EFB
Expense Revenue Effect on
EFB
URBAN RENEWAL FUND 302
Category 1 - Existing Service Levels or Plans
25 Fin 'McCarthy 'Pay off line of credit with new, 5 -year debt. The curren
;line of credit with Bank of the West is budgeted to be
paid in 2018.
26 rBianchi !Gregor House property was budgeted to be s-Ord-
!Rather
ld!Rather than selling the property, it has now been
'proposed to enter into a long-term lease.
2,350,000 2,350,000
(250,000) (250,000)
Total Urban Renewal Fund 302 2,350,000
2,100,000 (250,000)
FIRE EQUIPMENT FUND 304
Category 3 - Carryovers & Reclassifications
27 I !Garlsen !Transfer impact fee revenue collected to date to the
'Public Safety Plan fund.
1,017,000 ! (1,017,000)
Total Fire Equipment Fund 304
1,017,000 (1,017,000)
LID FUND 233
Category 1 - Existing _Service Levels or Plans _ _ _ _ _ _
281 Fin ICarlsen !Adjust LID principal payments to account for additional
'assessment revenue. Revenue was received in 2016,
'assessment was paid in January 2017.
146,000
(146,000) 200,000 '!
(200, 000)
Total LID Fund 233
146,000
(146,000) 200,000
tt
(200,000)
WATER FUND 401
4
Category 1 - Existing Service Levels or Plans _ _
30v Fin rCarlsen Ex enditures associated with the PW Works Sho s
I I I P P
'facility. The budget was drafted to include bond
proceeds. However, bonds will not be sold until at least
2018. an operating transfer is necessary to cover 2017
I I I
costs
Total Water Fund 401
Category 1 - Existing Service Levels or Plans
31 i Fin ;GarlsenExditures associated with the PW Works Shops
facilipenty. The budget was drafted to include bond
!proceeds. However, bonds will not be sold until at least
!2018. an operating transfer is necessary to cover 2017
I I
70,000 (70,000)
70,000 (70,000)
SEWER FUND 402
Total Sewer Fund 402
Category 3 - Carryovers & Reclassifications
32 Fin Garlsen Gillam Creek 42nd Ave S Surface Water project to cover
!increase in construction costs. This is only an estimate
I !at this time.
----C------� ------:--- ---- — ---- �� 70,000 70,000
33 , Fin ,Garlsen Expenditures associated with the PW Works Shops ( )
I I !facility. The budget was drafted to include bond
'proceeds. However, bonds will not be sold until at least
'2018. an operating transfer is necessary to cover 2017
nnsts
70,000
(70,000)
70,000 (70,000)
SURFACE WATER FUND 412
1,000 000 (1, 000, 000)
Total Surface Water Fund 412
70,000
(70,000)
,000,000 ' (1,000,000)
LIMITED TAX GENERAL OBLIGATION (LTGO) FUNDS 2XX
Category 1 - Existing Service Levels or Plans
34 I Fin ICarlsen !To streamline CAFR (Comprehensive Annual Financial3,343,607 3,343,607
'Report) only. Combine all LTGO debt service fund
'budgets into one fund to streamline CAFR reporting.
Details on individual debt issues will still be maintained
,for administrative purposes. This change will not affect
!any voter approved debt issues or the two debt funds
'associated with Local Improvement District #33. a,
[Total Limited Tax General Obligations 2XX
6,578,921 6,578,921
3,343,607 3,343,607
6,578,921 6,578,921
11/112910:46 AM
130
City of Tukwila 2017-2018 Mid -Biennium Budget Amendment
Reconciliation of 2017-2018 Budget Summary to Ordinance
ORIGINAL
BUDGET
AMENDED
BUDGET
EXPENDITURES
2017
Expenditures
2018
Expenditures
2018 Ending
Fund Balance
Total
Expenditures
Mid Biennial Amendment
Total
Expenditures
2017 2018
000 General
$ 62,639,570
$ 68,168,105
$ 11,593,932
$ 142,401,606
$ 192,171
-
-
(11,000,000)
138,515
-
3,343,607
$ 85,426
-
-
11,000,000
-
-
6,578,921
$ 142,679,203
101 Hotel/Motel
440,700
423,914
1,536,261
2,400,875
2,400,875
103 City Street
9,353,000
5,425,000
887,431
15,665,431
15,665,431
104 Arterial Street
29,137,579
9,803,218
533,126
39,473,923
39,473,923
105 Contingency
-
-
5,756,048
5,756,048
5,894,563
109 Drug Seizure Fund
45,000
45,000
491,635
581,635
581,635
2XX LTGO Debt Service
9,922,528
200 LTGO Bonds
691,150
2,940,000
133,546
3,764,696
(824,696)
(2,940,000)
-
208 LTGO Bonds - 2017 (Public Safety Plan)
-
492,000
-
492,000
-
(492,000)
-
209 LTGO Bonds - 2017 (Residential Street)
-
672,000
-
672,000
-
(672,000)
-
211 Limited Tax G.O. Refunding Bonds, 2008
809,900
809,100
416
1,619,416
(810,316)
(809,100)
-
212 Limited Tax G.O. Bonds, 2009A
427,461
428,288
2
855,751
(427,463)
(428,288)
-
213 UTGO-2107
-
2,681,000
-
2,681,000
2,681,000
214 Limited Tax G.O. Bonds, 2010A
581,191
575,153
33,972
1,190,316
(615,163)
(575,153)
-
217 2011 Refunding Bonds
552,300
549,250
539
1,102,089
(552,839)
(549,250)
-
218 2014 Facility
113,130
113,130-
226,260
(113,130)
-
-
2,100,000
1,017,000
420,000
-
-
-
(113,130)
-
-
-
-
-
-
-
-
-
206 LID Guaranty
-
-
670,151
670,151
670,151
233 2013 LID
721,830
702,655
855,923
2,280,408
2,280,408
301 Land Acquisition, Recreation & Park Dev.
1,139,000
581,000
2,378,123
4,098,123
4,098,123
302 Facility Replacement
1,860,000
6,086,000
225,906
8,171,906
10,271,906
303 General Government Improvements
290,794
294,593
149,962
735,349
735,349
304 Fire Improvements
-
-
727,831
727,831
727,831
305 Public Safety Plan
14,187,000
9,599,000
357,000
24,143,000
25,160,000
306 City Facilities
6,150,000
2,302,000
21,041,000
29,493,000
29,913,000
401 Water
8,841,590
6,898,434
2,386,537
18,126,561
18,126,561
402 Sewer
11,168,523
8,618,352
6,695,216
26,482,091
26,482,091
411 Foster Golf Course
1,850,949
1,887,168
67,157
3,805,274
3,805,274
412 Surface Water
8,133,869
8,729,475
3,809,484
20,672,828
20,672,828
501 Equipment Rental
3,952,966
4,227,493
4,698,217
12,878,676
12,878,676
502 Insurance Fund
6,842,617
7,150,807
4,589
13,998,014
13,998,014
503 Insurance - LEOFF 1 Fund
606,299
623,714
516,872
1,746,884
1,746,884
611 Firemen's Pension
72,727
76,491
1,162,401
1,311,619
1,311,619
Total
$ 170,609,146
$150,902,340
$ 66,713,277
$ 388,224,762
$ (7,132,314) $ 11,085,426
$ 392,177,875
Shaded rows indicate debt fund budgets being combined into one fund fo reporting purposes.
11/1/201711341 AM
City of Tukwila 2017-2018 Mid -Biennium Budget Amendment
REVENUES
2015 Beginning
Fund Balance
2017
Revenues
2018
Revenues
Total
Revenues
Mid Biennial Amendment
Total
Revenues
2017 2018
000 General
$ 11,500,000
$ 62,665,691
$ 68,235,916
$ 142,401,606
$ 192,171
$ 85,426
$ 142,679,203
101 Hotel/Motel
906,875
736,000
758,000
2,400,875
2,400,875
103 City Street
833,331
9,397,500
5,434,600
15,665,431
15,665,431
104 Arterial Street
3,786,923
25,398,000
10,289,000
39,473,923
(11,000,000)
11,000,000
39,473,923
105 Contingency
5,716,048
20,000
20,000
5,756,048
138,515
-
5,894,563
109 Drug Seizure Fund
461,635
60,000
60,000
581,635
581,635
2X0( LTGO Debt Service
3,343,607
6,578,921
9,922,528
200 LTGO Bonds
133,546
691,150
2,940,000
3,764,696
(824,696)
(2,940,000)
-
208 LTGO Bonds - 2017 (Public Safety Plan)
-
-
492,000
492,000
-
(492,000)
-
209 LTGO Bonds - 2017 (Residential Street)
-
-
672,000
672,000
-
(672,000)
-
211 Limited Tax G.O. Refunding Bonds, 2008
416
809,900
809,100
1,619,416
(810,316)
(809,100)
-
212 Limited Tax G.O. Bonds, 2009A
2
427,461
428,288
855,751
(427,463)
(428,288)
-
213 UTGO-2107
--
2,681,000
2,681,000
2,681,000
214 Limited Tax G.O. Bonds, 2010A
33,972
581,191
575,153
1,190,316
(615,163)
(575,153)
-
217 2011 Refunding Bonds
539
552,300
549,250
1,102,089
(552,839)
(549,250)
-
218 2014 Facility
-
113,130
113,130
226,260
(113,130)
(113,130)
-
206 LID Guaranty
669,151
500
500
670,151
670,151
233 2013 LID
898,764
702,111
679,533
2,280,408
2,280,408
301 Land Acquisition, Recreation & Park Dev.
2,713,123
716,000
669,000
4,098,123
4,098,123
302 Facility Replacement
370,706
3,486,600
4,314,600
8,171,906
2,100,000
-
10,271,906
303 General Government Improvements
334,349
200,500
200,500
735,349
735,349
304 Fire Improvements
645,631
32,100
50,100
727,831
727,831
305 Public Safety Plan
-
23,843,000
300,000
24,143,000
1,017,000
420,000
-
-
25,160,000
306 City Facilities
-
6,150,000
23,343,000
29,493,000
29,913,000
401 Water
4,178,561
6,905,000
7,043,000
18,126,561
18,126,561
402 Sewer
9,009,091
8,674,000
8,799,000
26,482,091
26,482,091
411 Foster Golf Course
23,174
1,864,550
1,917,550
3,805,274
3,805,274
412 Surface Water
4,273,828
7,413,000
8,986,000
20,672,828
20,672,828
501 Equipment Rental
5,592,380
3,141,319
4,144,977
12,878,676
12,878,676
502 Insurance Fund
1,175,682
6,173,727
6,648,605
13,998,014
13,998,014
503 Insurance - LEOFF 1 Fund
1,210,204
268,340
268,340
1,746,884
1,746,884
611 Firemen's Pension
1,170,891
69,687
71,041
1,311,619
1,311,619
Total
$ 55,638,823
$171,092,757
$161,493,183
$ 388,224,762
$ (7,132,314) $11,085,426
$ 392,177,875
Shaded rows indicate debt fund budgets being combined into one fund for reporting purposes.
132
11/1/2017 10:49 AM
TO:
FROM:
BY:
City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
Finance Council Committee
Peggy McCarthy, Finance Director and Jay C Wittwer, Fire Chief
Vicky Carlsen, Deputy Finance Director
CC: Mayor Ekberg
DATE: October 11, 2017
SUBJECT: Fire Department Budget Update and Proposed Budget Amendment
ISSUE
The discussion below encompasses the Fire Department budget, pipeline positions, retirements,
and lessons learned.
The Fire Department is currently projected to exceed the 2017 adopted budget, which is largely
due to additional pipeline positions authorized by the Council in mid -2016 and fewer than
anticipated retirements in 2017. Additionally, budget was exceeded due to deployment of fire
personnel to assist with hurricane recovery efforts in Texas and Florida. While most of the
deployment costs will be reimbursed, the City does not expect to receive that funding until 2018.
BACKGROUND
History of Pipeline Positions
Pipeline positions were initially introduced to the fire department in February of 2014. City Council
approved up to three pipeline positions in 2014 and two additional pipeline positions in June of
2016. Two pipeline employees were hired in 2014 and only one of them completed the academy.
When the department suffered an unexpected departure of an employee in 2014, the pipeline
employee filled that open slot thus leaving no pipeline employees available. 3 more pipeline
employees started post -academy in early 2016 and 3 more were hired in 2017.
The intent of pipeline positions is to keep staffing levels at or above the minimum of 13 to reduce
overtime caused by employee departures. When staffing is at least 15, the aid car is placed in
service. In 2015, when no pipeline employees existed, the aid car was in service for 31 shifts. In
2016, there were 3 pipeline employees and the aid car was in service for 81 shifts. For 2017, the
aid car has been in service for over 100 shifts (and still counting) with 5 pipeline employees.
History of Fire Department Staff Departures
The Fire department's staff enjoys a significant amount of longevity. At least 17 firefighters have
been on staff for at least 28 years. All are eligible to retire now. In addition to the 17 noted above,
there are 5 other fire department personnel that are able to retire with less than 28 years of service
in the system. 33% of the Fire department members will be able to retire at this point, and as the
months pass by, more will be added to this list. With longevity, comes retirements and other
departures.
133
INFORMATIONAL MEMO
Page 2
Retirements have averaged three a year since 2012. However, through the end of October, there
has only been one retirement. It was anticipated that there would be up to three retirements in
2017 and that at least one pipeline position would transfer into an existing position.
2017 — 2018 Budget Preparation
The budget was prepared in the fall of 2016 just as the new Fire Chief, Jay Wittwer, was beginning
his tenure with the City. The Finance Department is responsible for budgeting salaries, benefits,
liability insurance, and fleet costs. Finance does not budget facilities costs such as utilities nor
does it determine budget for dispatch services (Valley Comm.).
A total of 67 positions are included in the budget. Existing staff were budgeted at their current
salary and benefits. Vacant positions were budgeted at step 1 with benefits based on entry level
salary. All pipeline positions are unbudgeted; each pipeline position has an average annual cost
of $125 thousand.
DISCUSSION
Salaries
During the first half of 2017, all five pipeline positions, as authorized by City Council, have been
filled. Because the intent of pipeline positions is to reduce overtime, they are
unbudgeted. Through the end of June, salaries are over budget by $198 thousand, or 2% of
allocated budget.
Budgeted salaries were increased 2% over 2016 salaries as a place -holder for cost -of -living
(COLA) adjustments. Because labor contracts have not been settled yet, actuals do not reflect
COLA increases.
Pipeline Positions
The primary intent of pipeline positions is to reduce overtime costs. Minimum staffing in the Fire
Department is 13. A and C shifts have 20 staff assigned positions and B shift has 19 assigned
positions. Labor contracts allow for a total of four positions to be off for Kelly day or vacation each
shift. Pipeline positions provide a cushion for each shift to allow for sick leave without dropping
below minimum staffing. An additional benefit of the pipeline positions is if minimum staffing for
a shift is 15, the aid car is placed in service, thereby increasing service levels to the City.
Even with 5 pipeline positions spread across all three shifts, overtime is on par with allocated
budget rather than below allocated budget. The existence of pipeline positions in the first nine
months of 2017 offset 117 shifts of overtime. The approximate value of that offset is $175K.
Many shifts have incurred overtime above minimum staffing levels of 13. This is due, in a small
part, to not having a trained driver for apparatus on shift. If the driver is the one that calls in sick,
even with minimum staffing, overtime will be incurred to bring in a driver to fill the position.
It should be noted that the five pipeline positions add $600 thousand in unbudgeted expenditures,
however, the department was able to absorb $360 thousand without exceeding budget.
Looking Forward / Lessons Learned
Administration and the Fire Department are committed to making operational adjustments in order
to keep Fire within authorized budget, as directed by policy.
In 2017, the Fire Department expended additional overtime to train drivers. The department
currently faces a shortage of drivers, and at times, will incur overtime even when staffing is at, or
above, the minimum of 13 when a driver is absent. Driver's training should be completed in the
Z:ICouncil Agenda Items\Communications\Info Memo - fire Budget 11.1.17.docx
134
INFORMATIONAL MEMO
Page 3
next few months. This effort, along with balancing the shifts with fire fighters that have been
trained to drive, should reduce the anticipated overtime budget by approximately $80 thousand.
The City has the option to keep the department within budget by reducing minimum staffing. This
could be done on a global level, or on days where vacation, sick and Kelly Day usage requires
someone to be called in on overtime. The Department could determine that they can run below
the minimum staffing of 12. On these days one engine would be "browned out" (i.e. placed
temporarily out of service) and an aid unit would be placed in service. Minimum staffing of 11
would cause one unit (engine or ladder truck) to be browned out and the ladder would operate
with four personnel. This would also cause a station to be browned out for that day. If minimum
staffing is reduced to 10, the ladder would remain in service with a total of three personnel.
As mentioned above, Administration and the Fire Department is committed to keeping the Fire
budget below the adopted budget. Ongoing meetings will occur each month, overtime will
continue to be monitored on a daily basis, and budget reviewed each pay period. At these
meetings, issues can be promptly identified and corrective action taken.
Proposed Budget Amendment — Fire Department
Staff is recommending a budget amendment of $400 thousand for the Fire Department consisting
of the following three elements:
1. Costs associated with the two additional pipeline positions authorized in June 2016. Costs
for each pipeline position is approximately $120 thousand including wages, benefits,
equipment, and training for a proposed amendment of $240 thousand. This element of
the amendment will be requested for both 2017 and 2018.
2. Additional EMS levy funds to account for costs for providing emergency medical services.
The City has requested, and will receive, an additional $35 thousand in EMS levy funds
that is expected to be received this year. Both revenue and expenditure lines will be
adjusted by $35 thousand.
3. Expenditures associated with the deployments related to the hurricanes. Approximately
$128 thousand in costs were incurred to deploy fire personnel. These costs are revenue -
backed, so the budget amendment would not only include an adjustment to overtime and
related benefits, but to revenue as well. Since the deployments occurred later in the year,
the City will most likely not receive reimbursement until 2018.
RECOMMENDATION
This memo is for information only. However, the full budget amendment will go to the Committee
of the Whole on November 13 where this information will also be shared for Council deliberation
on the budget amendment.
W:12017 Info Memos\Fire Budget 11.1.17.docx
135
136
Fire Department Update
PRO
POS
D
DG
AM
NDM
N
Budget amendment request due to:
Unbudgeted pipeline positions
Revenue backed EMS levy funds
Natural disaster deployments
Pipeline positions
Three pipeline positions created in February of 2014
Two added in June of 2016 due to anticipated retirements
Pipeline positions are unbudgeted
The orange line indicates how many staff departures occurred each year since 2006.
The blue bars indicate the number of hours paid out at separation.
2006
2 0021
2012
2013
2014
2016
2017
68 Suppression
Employees
23 are Retirement
Eligible
Retirement Eligible
Pipeline positons
Aid Car Usage
2015 (no pipeline positions filled) shifts aid
car in service: 31
2016 (3 pipeline positions filled) shifts aid
car in service: 81
2017 (5 pipeline positions filled) shifts aid
car in service: 100+ (and two months to go)
Pipeline positions
Overtime offset:
Five pipeline positions spread across three
shifts saved 117 shifts of overtime,
approximately $175,000
Cost of five pipeline positions: $600,000
Department able to absorb: $360,000
Requested budget amendment for pipeline
positions: $240,000
Additional funds no
anticipated
The City requested and will receive
additional EMS levy (voter -approved) funds
for the cost of providing emergency medical
services.
Both revenue and expenditure lines will be
adjusted by $35,000
Deployments
Hurricanes
Harvey & Irma
Four staff deployed to Texas for Harvey
relief
Five staff deployed to Georgia for Irma relief
All but one staff members' time will be
reimbursed
Reimbursement not likely until 2018; hence
need for budget amendment
Budget amendment: $128,000
TFD I TEXAS:
CAPTS'S M MORALES, N
AND F O'BRIEN
TFD I GEORGIA:
CAPTS'S MORALES, J
NEVENSS F BROOKS AND
O'BRIEN
Moving forward
Reduce pipeline positions back to three Overtime will be monitored on a daily
with coming retirements basis
Driver's Training to increase driver Budget reviewed each pay period
availability per shift
Potentially review adjustments to
Balancing shifts with drivers service levels
Monthly meetings to review budget,
overtime and take corrective action if
needed
Current process to track daily activities:
PROTECTED VIEW Be careful—email attachments can contain viruses. Unless you need to edit, it's safer to stay in Protected View,
AF15
-.SUM(AF13:AF14)
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A B C D E F G H 1 J K L MiN 0P,0 R
jFire Staffing Summary - Suppression
2 Date 1-Oct2-Oct
3 Shift
4 Total Staff Scheduled
5 iVacation
6 IKellvDay
7 ISick
8 Light Duty Days
g Education Leave - 10hr
10 Military Leave - NOT Reimbused
11 FEMA Deployment (note: reimbursable)
12
13
14 i\ flinimurn Staffing
15 Difference from In Staffing
3 -Oct 4 -Oct 5 -Oct 6 -Oct 7 -Oct 8 -Oct 9 -Oct 10 -Oct 11 -Oct 12 -Oct 13 -Oct 14 -Oct 15 -Oct 16 -Oct 17 -Oct
CAA BB CC AA B B C C A A
20 20 20 19 19 20 20 20 20 19 19 20 20 20 20 19 19
- 1 -1 -3 -1 -1 -3 0 0 -3 0 -2 -1 0 -2 -1 -1 -3
- 3 -3 -1 -1 -1 -1 -4 -4 -1 -4 -2 -3 -4 -2 -3 -2 -2
- 1 -1 -2 -3 -1 -1 0 -1_5 -1 -2 -1 'c -2 -2 -2 -5 -1
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
- 1 0 -1 0 0 -2 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 -1 0 0 0 0 0 0 0 0 0 0
Temporarily Assigned to another shift 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Total Staff Available 14 14 13 14 16 13 15 14_5 15 13 14 1125 14 14 14 11 13
-13 -13 -13 -13 -13 -13 -13 -13 -13 -13 -13 -13 -13 -13 -13 -13 -13
- 1 1 0_5 1 -1 0 2 1_5 2 0 1 0_25 1 1 1 -2 0
16
17
18
19
20
21
22
23
24
25
Overtime
24 Hr Shift of Suppression 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 0
10 Hr Supplemental 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
TotalOvertime 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
A54 IIS 0.5 0 0 0 1 0.5 1 0.5 1 0 0 0 0 0 0 0 0
Final Staffing Available 14.5 14 115 14 16 15 15 14.5 15 13 14 13.25 14 14 14 13 13
Notes:
FYI - FEMA Deployrnent OT is not showing A54 A54 A54 SL
as this is not the deployeds shift. We have 5 IPS A54 PS A54 IS A54 from
deployed and OT will be calculated on their 1730- FS 1730- PS 1430 - 1200 -
return. 0800 0800 0800 0800
01
Potential Reduction in Cost & Services Per Shift if Staffing Dips Below 13
10 PERSONNEL: 1 ENGINE & STATION 0/5, LADDER I/5 W/3 STAFFED
11 PERSONNEL: 1 ENGINE & STATION 0/5, LADDER I/S W/4 STAFFED
12 PERSONNEL: 1 ENGINE 0/5, AID CAR I/5
$o
AetV
$500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000
$4,500 $5,000
Fire budget amendment requested:
Pipeline positions:
EMS Levy:
Deployments:
Total:
01
$240,000
$35,000 (revenue backed)
$128,000 (reimbursed in 2018)
$400,000
01
N
TO:
City of Tukwila
INFORMATIONAL MEMORANDUM
Mayor Ekberg
Finance Committee
FROM: Peggy McCarthy, Finance Director
BY: Sherry Wright, Senior Fiscal Coordinator
DATE: November 7, 2017
SUBJECT: Proposed Changes to City's Financial Reserve Policy
ISSUE
Allan Ekberg, Mayor
Approve revisions to the City's Financial Reserve Policy due to recent changes in accounting
standards. The Financial Reserve Policy dictates the minimum level of fund balance (reserves)
and how the City will manage one-time revenues.
BACKGROUND
The Tukwila City Council approved the current Financial Reserve Policy on August 3, 2015 when
it passed Resolution No. 1861. The Financial Reserve Policy outlines minimum fund balance
(reserve) requirements, one-time revenues, and self-insurance reserves. The reserve policy
needs to be updated based on recently adopted accounting standards which affected fund
balance in Enterprise Funds. To address this impact, staff recommends making the changes
highlighted in the attached resolution.
DISCUSSION
Resolution 1861 outlines the minimum level of financial reserves (fund balance) for the City's
funds. Federal accounting requirements are constantly changing, and a recent change impacted
the unrestricted balances reported in Enterprise Funds. Based on the change in accounting
standards, staff recommends amending the Financial Reserve Policy by clarifying that the effects
of specific accounting standards will be excluded from the calculation of unrestricted fund balance.
In 2015, the City was required to implement a new federal accounting standard for pension plans,
Governmental Accounting Standards Board Statement 68. This standard, commonly referred to
as GASB 68, changed the way local governments calculate and report the costs associated with
providing pension benefits for employees. The primary requirement of GASB 68 is for employers
to report their share of any unfunded pension obligation as a balance sheet liability, and to
recognize certain pension expenses immediately rather than over an extended period. Although
the City is required to report these items on the financial statements, it is important to note that
this is not an actual current liability of the City.
In 2016, when the GASB 68 entry was booked in the Golf Course Fund, the unrestricted balance
dropped to 8%, which is below the required unrestricted balance of 20% of the previous year's
revenues. Since the accounting entry for GASB 68 doesn't impact actual available fund balance,
staff is recommending a minor change to policy language. Clarifying language has been added
153
INFORMATIONAL MEMO
Page 2
to Section 1.B. of the attached resolution. For clarification purposes, the following tables show the
calculation of minimum fund balance according to the current financial reserve policy (top table)
compared with the minimum fund balance calculation when GASB 68 is excluded (bottom table).
CURRENT CALCULATION OF MINIMUM FUND BALANCE
Foster
Surface
Removing effects of GASB 68
Water
Sewer
Golf
Water
(a) + (b) = (c)
Utility
Utility
Course
Utility
(a) 2016 Unrestricted Balance
6,692,750
7,826,985
117,982
2,602,903
(b) Prior Year Revenues
6,484,496
9,020,998
1,481,791
5,086,199
(c) Minimum Fund Balance'
103%
87%
8%
51%
1 Current City policy requires unrestricted balances of enterprise
funds to equal or exceed 20% of prior year revenue.
111%
90%
46%
68%
PROPOSED CALCULATION OF MINIMUM FUND BALANCE
Foster ':
Surface
Removing effects of GASB 68
Water
Sewer
Golf
Water
(a + b) + (c) = (d)
Utility ;
Utility ;
Course
Utility
(a) 2016 Unrestricted Balance
6,692,750
7,826,985
117,982
2,602,903
(b) GASB 68 calculation
499,836
290,202
568,376
841,678
(c) Prior Year Revenues
6,484,496
9,020,998
1,481,791
5,086,199
(d) Minimum Fund Balance
111%
90%
46%
68%
RECOMMENDATION
The Finance Committee is asked to recommend passing the revised Financial Reserve Policy
and forward that recommendation to the Committee of the Whole on November 13, and to the full
Council on November 20.
ATTACHMENTS
• Financial Reserve Policy Resolution
154
LDin
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, REVISING THE PREVIOUSLY
ADOPTED FINANCIAL RESERVE POLICY TO ELIMINATE THE
EFFECTS OF GASB 68 FOR PURPOSES OF CALCULATING
THE UNRESTRICTED BALANCES OF THE ENTERPRISE
FUNDS; AND REPEALING RESOLUTION NO. 1861.
WHEREAS, for the well-being and sustainability of the community, its residents,
and businesses, it is important that the City of Tukwila be prepared to respond to any and
all situations that could result in a risk and/or crisis to the City's finances including, but not
limited to, revenue shortfalls and unanticipated expenditures; and
WHEREAS, it is the responsibility of the City Council of the City of Tukwila to provide
policy direction for the City's biennial budget through the passage of motions and
ordinances, adoption of resolutions, and final approval of said budget; and
WHEREAS, a financial reserve policy establishes, attains, and restores minimum
fund balances, including self-insured health care reserve funds, and specifies review and
reporting of such; and
WHEREAS, beginning in 2015 the City was required to implement Governmental
Accounting Standards Board Statement 68 (GASB 68) related to accounting and
reporting for pension plans; and
WHEREAS, it is the responsibility of the City to report the effects of GASB 68 in the
Comprehensive Annual Financial Report (CAFR), even though the effects are not a
current liability of the City; and
WHEREAS, the City desires to eliminate the effects of GASB 68 for purposes of
calculating the unrestricted balances of the Enterprise Funds;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY RESOLVES AS FOLLOWS:
Section 1. Minimum Fund Balances.
A. At the close of each fiscal year, the General Fund unassigned balance shall
equal or exceed 18% and the Contingency Fund reserve balance shall equal or
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exceed 10% of the previous year General Fund revenue, exclusive of significant non-
operating, non-recurring revenues such as real estate sales or transfers in from other
funds.
B. At the close of each fiscal year, the unrestricted balances of the Enterprise
Funds shall equal or exceed 20% of the previous year revenue, exclusive of the
effects of GASB Statement 68, as well as significant non-operating, non-recurring
revenues such as real estate sales, transfers in from other funds or debt proceeds.
C. Use or draw down of minimum balances shall occur only upon
recommendation of City Administration and approval by City Council through a
resolution. Should use or draw down occur, the City Administration shall establish a
plan, no later than the end of the fiscal year following the year of decline, to restore
the fund balance to the prescribed minimum level. The plan shall be presented to
and approved by the City Council.
Section 2. One-time Revenue Reserve. A One-time Revenue Reserve shall be
established and maintained in the Contingency Fund. The One-time Revenue
Reserve shall be credited annually with 10% of the prior year one-time revenues to
the extent General Fund surplus for the year is sufficient to cover the reserve funding.
Use of the reserve shall occur only upon recommendation by City Administration and
approval by City Council through a resolution.
Section 3. Self-insured Health Care Funds. The City shall maintain a reserve in
each of its self-insured health care funds in an amount equal to 1.5 times, or 150%, of
the actuarially determined IBNR (incurred but not reported) balance. Use of the
reserve shall occur only upon recommendation by City Administration and approval by
City Council through a resolution.
Section 4. A report showing compliance with the Financial Reserve Policy shall
be provided to the City Council on an annual basis, no later than July 1 of each year.
Section 5. Repealer. Resolution No. 1861 is hereby repealed.
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 Dennis Robertson, Council President
APPROVED AS TO FORM BY:
Rachel B. Turpin, City Attorney
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Filed with the City Clerk:
Passed by the City Council:
Resolution Number:
Page 2 of 2
TO:
FROM:
CC:
DATE:
City of Tukwila
INFORMATIONAL MEMORANDUM
Finance Committee
Peggy McCarthy, Finance Director
Mayor Ekberg
November 1, 2017
Allan Ekberg, Mayor
SUBJECT: Fire and Park Impact Fee Update — Legislative Process and Timeline
ISSUE
Approve the proposed the legislative process and timeline for adoption of the updated fire and park
impact fees.
BACKGROUND
In January 2017, a cross departmental City impact fee team was established to review and update the
City's park and fire impact fees. These fees were originally adopted in December 2008 as authorized under
the Growth Management Act and RCW 82.02.050 and WAC 365-196-850. In August, following a request
for proposal process, the services of Berk Consulting were secured to assist with the impact fee update.
DISCUSSION
The fee study will soon be finalized and available for review and discussion. The legislation required to
adopt the impact fee updates and the proposed timeline for this legislation is summarized below.
Legislation:
1. Park Impact Fee Ordinance -- updates the fee schedule and impact fee eligible project list based on
the 2017 rate study and incorporates the previously adopted fee deferral ordinances (ordinances
2485 and 2521).
2. Fire Impact Fee Ordinance - updates the fee schedule and project list based on the 2017 rate study
and incorporates the previously adopted fee deferral ordinances (ordinances 2486 and 2521).
3. Parks, Recreation and Open Space (PROS) Plan ordinance — amends the PROS plan for changes
in the park level of service standards.
4. Capital Improvement Plan (CIP) resolution — amends the capital facilities project list and associated
cost estimates.
Timeline:
For continuity of discussion and ease of presentation to Council, staff recommends the Finance Committee
review the four pieces of legislation rather than having the legislation reviewed by multiple Council
committees. The following schedule is proposed:
November 21
November 27
December 4
Finance Committee
Committee of the Whole and Public Hearing
Regular Council meeting
RECOMMENDATION
The Committee is being asked to approve the proposed legislative process and timeline outlined above.
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City of Tukwila
INFORMATIONAL MEMORANDUM
TO: Finance Committee
FROM: Peggy McCarthy, Finance Director
CC: Mayor Ekberg
DATE: November 1, 2017
SUBJECT: Financing for Public Safety Plan Public Works Shops
Allan Ekberg, Mayor
ISSUE
Discuss the financing plan and timeline for acquisition of property for the Public Works shops.
BACKGROUND
At the July 25, 2016 Committee of the Whole meeting, the Public Works Shops financing was discussed in
conjunction with the Public Safety Plan. As presented, the shops financing would be accomplished through
the issuance of limited general obligation bonds (LTGO) with 50% of the debt service paid by the General
Fund and 50% paid by the utility funds — consistent with anticipated usage.
DISCUSSION
The Public Safety Plan timeline, prepared by the Project Manager SOJ and based on the Berk financing
model, has shown site acquisition for the shops occurring in the first quarter of 2018 at an estimated cost
of $6 million. In recent weeks, a proposed site for the Public Works shops was selected and the estimated
acquisition cost greatly exceeds the $6 million budget. Depending on several factors, up to $15 million may
be needed as early as January 2018 to finance this acquisition.
Options for accomplishing this financing on a short-term basis include interfund loans or a short-term bank
loan and on a long term basis, issuance of 20 year LTGO bonds. To provide the most flexibility in selecting
the optimal financing plan given the uncertainties, the City's bond counsel, Pacifica Law Group, will be
drafting a bond ordinance that incorporates each of these financing options. The timeline for review and
possible adoption follows:
November 21
November 27
December 4
RECOMMENDATION
For information only.
Finance Committee
Committee of the Whole
Regular meeting
Consider and discuss draft financing ordinance
Review, consider and approve draft ordinance
Adopt ordinance
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