HomeMy WebLinkAboutFIN 2018-04-03 COMPLETE AGENDA PACKETCity of Tukwila
Finance Committee
o De'Sean Quinn, Chair
o Dennis Robertson
o Kate Kruller
AGENDA
TUESDAY, APRIL 3, 2018 — 5:30 PM
HAZELNUT CONFERENCE ROOM
(At east entrance of City Hall)
Distribution:
D. Quinn
D. Robertson
K. Kruller
V. Seal
Z. Idan
Mayor Ekberg
D. Cline
C. O'Flaherty
L. Humphrey
Item
Recommended Action
Page
1. PRESENTATION(S)
2. BUSINESS AGENDA
a. Year-end General Fund update for 2017.
a. Discussion only.
Pg.1
Vicky Carlsen, Deputy Finance Director
b. General Fund update for January 2018.
b. Discussion only.
Pg.57
Vicky Carlsen, Deputy Finance Director
c. Proposed schedule for 2019-2020 Biennial Budget.
c. Discussion only.
Pg.61
Vicky Carlsen, Deputy Finance Director
d. General Fund 2018 expectations.
Vicky Car/sen, Deputy Finance Director
e. Financing the Public Safety Plan.
d. Discussion only.
Pg.63
Rachel Bianchi, Communications and Government Relations
e. Discussion only.
Pg.65
Manager
3. ANNOUNCEMENTS
4. MISCELLANEOUS
Next Scheduled Meeting: Tuesday, April 17, 2018
SThe City of Tukwila strives to accommodate individuals with disabilities.
Please contact the City Clerk's Office at 206-433-1800 (TukwilaCityClerk@ TukwilaWA.gov) for assistance.
TO:
FROM:
BY:
City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
Finance Council Committee
Peggy McCarthy, Finance Director
Vicky Carlsen, Deputy Finance Director
CC: Mayor Ekberg
DATE: March 28, 2018
SUBJECT: 2017 General Fund Preliminary Results
ISSUE
Preliminary results of the general fund for fiscal year ending December 31, 2017.
DISCUSSION
At year end, total general fund revenues exceeded total expenditures by $17K, which helped
maintain the ending fund balance at approximately $11.856 million.
Total General Fund revenues ended the year at $60.5M, or $2.35M below budget. This was
mainly due to a $1.8M budgeted transfer from the Tukwila Village land sale that was reduced to
$300K. The remaining revenue shortfall was in ongoing revenues, which were $847K below
budget. The largest part of this variance was in sales tax, which was budgeted to grow by 3%,
but ended the year 1% lower than 2016. Additional analysis of general fund financial performance
is included in the attached report.
Total expenditures in the General Fund ended the year under budget by $2.72 million. A
significant portion of the savings in 2017 was the result of vacant positions and a savings in the
rentals and leases as well as miscellaneous categories. Rentals and leases were below budget
due to less than budget for maintenance of fleet. Additional expenditure details are highlighted
in the attached report.
1
2
Highlights of the General Fund and Contingency (Reserve) Fund
Preliminary Results
Fund Balance
The general fund ended 2017 with an
$11.85M unreserved fund balance, which is
$17K or 0.13% higher than 2016 and
exceeded budget by $705K, or 6.4% of
budget. Ending fund balance has been
trending upward for the last few years and
held steady in 2017. While total revenues
were less than budget by $2.35M,
expenditures were less than budget by
$2.71M. Ongoing revenue were below
budget by $847K but budgeted transfers in
of $1.8M related to Tukwila Village land sale
were also less than budget by $1.5M.
_0
$12
$14
$10
$8
$6
$4
$2
$o
General Fund, Contingency Fund Balances
a
03
0
00
1T1
General Fund Contingency Fund
2014 2015 2016 2017
The contingency fund ended the year with a
fund balance of $6.28M, which meets the fund balance policy requirement. The fund balance policy states
that fund balance in both the general and reserve funds shall equal or exceed 18% of the previous year
general fund revenue, exclusive of significant non-operating, non-recurring revenue. Additionally, 10% of
one-time revenue from the prior year was transferred in from the general fund, contributing to the 226K
increase in ending fund balance.
General Fund
General
Contingency
Beginning Fund Balance
11,839,636
6,050,624
Revenues
60,510,766
226,451
Expenditures
(60,494,207)
-
Ending Fund Balance
11,856,195
6,277,075
Revenue and Expenditure Highlights
While ongoing revenues were less than total
expenditures by $283K, ongoing revenues
exceeded department expenditures by $5.23M.
Department expenditures were below budget by
$2.65M, or 4.6%.
Revenues — Taxes
Combined sales and use taxes, which include
natural gas and criminal justice tax, brought in
$18.81M, which is below budget by $1.22M.
Sales tax revenue had been increasing since
2012 but 2016 saw a decline of $426K. The
decline continued in 2017 with total revenue in
2017 $101K less than 2016. Sales tax is highly
sensitive to changes in the local economy and
spending patterns. We continue to monitor this
revenue source closely.
2014
2015
2016
2017 •
Ongoing Revenue Compared to Department
Expenditures
$48.7
$55.0
$52.0
$53.8
$57.9
$55.0
$59.0
$60.2
$0 $10 $20 $30 $40 $50 $60
Millions
Ongoing Revenue Department Expenditures
3
Utility taxes were above budget with total revenue at $4.18M, and $57K above budget. Utility tax also
exceeded 2016 revenue by $129K. Interfund utility tax revenue was at $2.26M and exceeded budget by
$102K, or 4.7%. Annual rate increases and maintaining consistent, level consumption has contributed to
the increase in interfund utility tax revenue over each of the last few years.
Gambling and excise taxes brought in $3.98M and exceeded budget by $54K, or 1.4%. All casinos
continued to do well throughout 2017 and exceeded 2016 revenue by $196K.
$20
c
$2.5
$2.0
$1.5
$1.0
$0.5
$0.0
Property and Sales Taxes Utility and Gambling Taxes
2012-2015
$14.2 $14.3 $14.5 $14.9
I I
$1.8 $1.0 $1.8
i
RGRL
$19.3 $18.9 $18.8
Property Tax Sales Tax
• 2014 • 2015 2106 2017
Licenses and Permits
1.8
$0.9 $0.9 $0.8
11
$0.5
$1 2 $13 $1.3
n
$1.9
Business License Building Permits
■ 2014 ■ 2015 2016 2017
$5 $4 $3.9 $4.0 $4.0 $4.2
o
$4
$3
$3 $2.1 $2.1 $2.3
$2 $1.9
$2
$1
$1
$0
Utility Interfund Utility
■ 2014 1 2015 2016 2017
$3.8 $4.0
$2.8 $2.9
Gambling & Excise
Revenue - Licenses and Permits
Revenue Generating Regulatory License Fee
(RGRL) was below budget by $142K, or 7.5%
bringing $1.76M in revenue. Building permits and
fees were above budget, bringing in $1.92M, and
were above 2016 revenue of $632K. While the total
number of permits issued in 2017 (1,750) was less
than 2016 (1,863), the value of the permits was
$28.55M higher.
Ongoing Expenditures - By Department and Category
Departmental expenditures continue to rise each year, the total increase in 2017 was $1.20M, or 2.2% over
2016. However, departmental expenditures, in total, were below budget by $2.65M. It should be noted
that while all departments came in below budget, the savings is considered to be one-time.
Salaries and benefits were below budget by $1.58M primarily due to vacancies in several departments and
not all labor contracts were settled by the end of the year. Salaries were below budget by $641 K with Police
accounting for almost half of the budget savings. Total supplies, services, and capital were below budget
by $1.07M. Miscellaneous was the largest contributing factor coming in under budget by $465K. Claims
and Judgements in the Finance department was below budget by $196K, Community Development below
budget by $107K, and TIS below budget by $114K. Rentals and leases were below budget by $252K.
Operations and maintenance on the City's fleet was lower than anticipated.
4
$8
° $7
2$6 $5.8
u, $20
C
.2 $18
$16
$14
$12
$10
$8
$6
$4
$2
$0
$6.2 $6:6$6.6
$15.8
Police
■2014 ■2015 62016 ■2017
Fire
$5 ■ I $4.2 $4.4$4.4
$4 S3.$ $3.6$3.3 $3.8
c c2,$32$3.3 $3.3
$3 I I I
I I
II
PW/Street
Recreation DCD
■2014 ■2015 2016 12017
$6.1$63
$5.4
Mayor Support
$7:3—
5
6
GENERAL FUND
CITY OF TUKWILA
GENERAL FUND REVENUES
3/27/2018 11:32
SUMMARY BY REVENUE TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
OVER/(UNDER)
%REC'D
% CHANGE
ALLOCATED
BDGT
2015/2016
2016/2017
PROPERTY TAX
14,906,636
14,906,636
14,323,133
14,494,747
14,857,787
(48,849)
100%
1%
3%
SALES TAX
20,026,555
20,026,555
19,334,152
18,908,190
18,807,201
(1,219,354)
94%
(2)%
(1)%
ADMISSIONS TAX
760,000
760,000
687,741
692,417
725,569
(34,431)
95%
1%
5%
UTILITY TAX
4,118,053
4,118,053
4,019,288
4,045,916
4,175,013
56,960
101%
1%
3%
INTERFUND UTILITY TAX
2,161,000
2,161,000
2,061,098
2,146,515
2,262,675
101,675
105%
4%
5%
GAMBLING & EXCISE TAX
3,931,400
3,931,400
2,908,043
3,789,467
3,984,983
53,583
101%
30%
5%
TOTAL GENERAL REVENUE
45,903,644
45,903,644
43,333,455
44,077,252
44,813,227
(1,090,417)
98%
2%
2%
RGRL
1,900,000
1,900,000
1,867,913
1,809,567
1,757,838
(142,162)
93%
(3)%
(3)%
BUSINESS LICENSES
873,640
873,640
861,484
825,027
828,085
(45,555)
95%
(4)%
0%
RENTAL HOUSING
45,000
45,000
49,675
45,590
42,300
(2,700)
94%
(8)%
(7)%
BUILDING PERMITS
1,389,600
1,389,600
1,331,097
1,290,894
1,921,964
532,364
138%
(3)%
49%
TOTAL LICENSES AND PERMITS
4,208,240
4,208,240
4,110,169
3,971,078
4,550,187
341,947
108%
(3)%
15%
SALES TAX MITIGATION
1,140,000
1,140,000
1,132,568
1,122,040
1,099,090
(40,910)
96%
(1)%
(2)%
FRANCHISE FEE
2,199,500
2,199,500
2,172,395
2,092,358
2,263,353
63,853
103%
(4)%
8%
GRANT
700,091
700,091
552,874
855,301
907,140
207,049
130%
55%
6%
STATE ENTITLEMENTS
416,533
416,533
303,636
373,461
384,458
(32,075)
92%
23%
3%
INTERGOVERNMENTAL
588,626
588,626
510,486
548,919
580,614
(8,012)
99%
8%
6%
TOTAL INTERGOVERNMENTAL REVENUE
5,044,750
5,044,750
4,671,959
4,992,078
5,234,655
189,905
104%
7%
5%
GENERAL GOVERNMENT
35,265
35,265
58,212
41,945
48,628
13,363
138%
(28)%
16%
SECURITY
685,726
685,726
661,388
779,494
597,227
(88,499)
87%
18%
(23)%
TRANSPORTATION
109,000
109,000
33,961
50,358
(5,663)
(114,663)
(5)%
48%
(111)%
PLAN CHECK AND REVIEW FEES
905,090
905,090
1,088,243
807,276
862,500
(42,590)
95%
(26)%
7%
CULTURE AND REC FEES
1,038,840
1,038,840
961,048
1,066,885
949,275
(89,565)
91%
11%
(11)%
TOTAL CHARGES FOR SERVICES
2,773,921
2,773,921
2,802,852
2,745,957
2,451,968
(321,953)
88%
(2)%
(11)%
FINES & PENALTIES
266,829
266,829
248,321
281,624
273,379
6,550
102%
13%
(3)%
MISC
581,420
581,420
510,043
668,990
608,292
26,872
105%
31%
(9)%
INDIRECT COST ALLOCATION
2,279,058
2,279,058
2,255.320
2,233,476
2,279,058
-
100%
(1) %
2%
TOTAL OTHER INCOME
3,127,307
3,127,307
3,013,685
3,184,090
3,160,730
33,423
101%
6%
(1) %
TOTAL OPERATING (ONGOING) REVENUE
61,057,862
61,057,862
57,932,120
58,970,455
60,210,766
(847,096)
99%
2%
2%
TRANSFERS IN (TUKWILA VILLAGE)
1,800,000
1,800,000
850,000
-
300,000
(1,500,000)
17%
(100)%
0%
TOTAL REVENUE
62,857,862
62,857,862
58,782,120
58,970,455
60,510,766
(2,347,096)
96%
0%
3%
7
GENERAL FUND
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
3/27/2018 11:40
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
396,016
396,016
312,202
327,433
356,375
/ (39,641)
90%
5%
9%
03 Mayor
4,096,082
4,096,082
3,630,627
3,863,399
3,813,280
(282,802)
93%
6%
(1)%
04 Human Resources
706,208
706,208
619,343
647,426
656,847
(49,361)
93%
5%
1%
05 Finance
2,518,813
2,518,813
2,185,415
2,137,628
2,408,087
(110,726)
96%
(2)%
13%
06 Attorney
716,955
716,955
591,440
530,725
664,913
(52,042)
93%
(10)%
25%
07 Recreation
3,402,859
3,402,859
2,870,724
2,937,733
3,048,617
(354,242)
90%
2%
4%
08 Community Development
3,573,338
3,573,338
3,096,757
3,209,879
3,283,649
(289,689)
92%
4%
2%
09 Municipal Court
1,307,808
1,307,808
1,194,059
1,155,400
1,233,173
(74,635)
94%
(3)%
7%
10 Police
18,288,092
18,288,092
16,912,835
17,855,697
17,481,118
(806,974)
96%
6%
(2)%
11 Fire
12,262,568
12,262,568
11,724,461
11,554,341
12,066,979
(195,589)
98%
(1)%
4%
12 Technology & Innovation Svcs
2,026,820
2,026,820
1,246,259
1,515,832
1,994,956
(31,864)
98%
22%
32%
13 Public Works
3,802,639
3,802,639
3,421,257
3,686,312
3,579,262
(223,377)
94%
8%
(3)%
15 Park Maintenance
1,418,760
1,418,760
1,367,462
1,454,172
1,351,422
(67,338)
95%
6%
(7)%
16 Street Maintenance & Operations
3,109,592
3,109,592
2,826,851
2,897,968
3,037,318
I (72,274)
98%
3%
5%
Total Departmental Expenditures
57,626,550
57,626,550
51,999,690
53,773,946
54,975,996
(2,650,554)
95%
3%
2%
20 Dept 20
5,586,206
5,586,206
5,433,846
4,759,513
5,518,211
(67,995)
99%
(12)%
16%
Total Expenditures
63,212,756
63,212,756
57,433,536
58,533,459
60,494,207
(2,718,549)
96%
2%
3%
Percent of year completed
8
100.00%
GENERAL FUND
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
3/24/2018 12:27
SUMMARY OF SALARIES AND
BENEFITS
BUDGET
BUDGET
ACTUAL
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
ALLOCATED
BDGT
% SPENT
2015/2016
2016/2017
11 Salaries
27,803,991
27,803,991
25,724,920
26,300,633
27,163,092
(640,899)
98%
2%
3%
12 Extra Labor
779,436
779,436
631,925
627,034
653,502
(125,934)
84%
(1)%
4%
13 Overtime
1,632,035
1,632,035
1,754,484
1,519,183
1,513,455
(118,580)
93%
(13)%
(0)%
15 Holiday Pay
525,583
525,583
213,405
437,045
455,024
(70,559)
87%
105%
4%
21 FICA
1,808,483
1,808,483
1,652,915
1,696,260
1,750,049
(58,434)
97%
3%
3%
22 Pension-LEOFF 2
866,548
866,548
824,630
881,656
930,131
63,583
107%
7%
5%
23 Pension-PERS/PSERS
1,571,586
1,571,586
1,227,888
1,385,867
1,512,991
(58,595)
96%
13%
9%
24 Industrial Insurance
864,194
864,194
629,025
678,200
634,001
(230,193)
73%
8%
(7)%
25 Medical & Dental
5,933,094
5,933,094
5,251,282
5,583,572
5,597,627
(335,467)
94%
6%
0%
26 Unemployment
13,000
13,000
6,672
40,380
13,639
639
105%
505%
(66)%
28 Uniform/Clothing
10,460
10,460
5,831
5,002
5,300
(5,160)
51%
(14)%
6%
Total Salaries and Benefits
41,808,410
41,808,410
37,922,976
39,154,830
40,228,812
(1,579,598)
96%
3%
3%
Percent of year completed
108.33%
Percent of year completed
108.33%
9
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
5,586,206
5,586,206
5,433,846
4,759,513
5,518,211
(67,995)
99%
(12)%
16%
31
Supplies
1,176,241
1,176,241
1,127,164
1,271,622
1,112,172
(64,069)
95%
13%
(13)%
34
Items Purchased for resale
22,000
22,000
31,681
22,500
20,530
(1,470)
93%
(29)%
(9)%
35
Small Tools
99,818
99,818
303,223
108,922
149,000
49,182
149%
(64)%
37%
41
Professional Services
3,313,211
3,313,211
2,822,972
2,776,466
3,305,645
(7,566)
100%
(2)%
19%
42
Communication
449,970
449,970
342,278
407,499
400,826
(49,144)
89%
19%
(2)%
43
Travel
197,380
197,380
139,251
143,012
168,236
(29,144)
85%
3%
18%
44
Advertising
51,500
51,500
29,243
24,222
26,652
(24,848)
52%
(17)%
10%
45
Rentals and Leases
2,314,372
2,314,372
2,486,469
1,845,849
2,062,559
(251,813)
89%
(26)%
12%
46
Insurance
886,895
886,895
704,347
810,799
888,997
2,102
100%
15%
10%
47
Public Utilities
1,893,570
1,893,570
1,697,398
1,828,751
1,915,730
22,160
101%
8%
5%
48
Repairs and Maintenance
732,613
732,613
699,233
850,278
662,275
(70,338)
90%
22%
(22)%
49
Miscellaneous
1,442,773
1,442,773
1,093,377
1,032,246
975,296
(467,477)
68%
(6)%
(6)%
51
Inter -Governmental
3,003,792
3,003,792
2,403,442
2,698,335
2,940,604
(63,188)
98%
12%
9%
53
Ext Taxes, Oper. Assess
5
5
49
12
985
980
19693%
(75)%
7925%
64
Machinery & Equipment
234,000
234,000
196,589
798,601
117,679
(116,321)
50%
306%
(85)%
Total Supplies, Services, and Capital
21,404,346
21,404,346
19,510,561
19,378,629
20,265,395
(1,138,951)
95%
(1)%
5%
Percent of year completed
108.33%
9
CITY COUNCIL
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
3/24/2018 12:27
SUMMARY BY
EXPENDITURE TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017
ACTUAL
OVER/(UNDER) % CHANGE
ALLOCATED
2017 ANNUAL
ALLOCATED
2015
2016
2017
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
199,767
199,767
1 182,811
193,841
199,439
(329)
100%
6%
3%
21 FICA
15,680
15,680
14,348
15,226
15,692
12
100%
6%
3%
23 Pension-PERS/PSERS
11,386
11,386
8,679
10,009
11,285
(101)
99%
15%
13%
24 Industrial Insurance
2,823
2,823
2,511
2,496
2,270
(553)
80%
(1)%
(9)%
25 Medical & Dental
59,090
59,090
54,430
54,171
59,057
(33)
100%
(0)%
9%
Total Salaries & Benefits
288,746
288,746
262,778
275,743
287,744
(1,003)
100%
5%
4%
31 Supplies
4,370
4,370
4,345
3,925
1,899
(2,471)
43%
(10)%
(52)%
41 Professional Services
46,500
46,500
6,959
1,865
24,000
(22,500)
52%
(73)%
1187%
42 Communication
6,000
6,000
3,857
4,514
4,194
(1,806)
70%
17%
(7)%
43 Travel
40,000
40,000
27,761
30,988
28,326
(11,674)
71%
12%
(9)%
49 Miscellaneous
10,400
10,400
6,502
10,397
10,213
(187)
98%
60%
-2%
Total Operating Expenses
107,270
107,270
. 49,424
51,689
68,632
(38,638)
64%
5%
33%
Total Expenses
396,016
396,016
312,202
327,433
356,375
(39,641)
90%
5%
9%
Percent of year completed
10
108.33%
MAYOR
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
3/24/2018 12:37
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
ALLOCATED
BDGT
°A SPEND
2015/2016
2016/2017
11 Salaries
1,508,785
1,508,785
1,435,764
1,447,209
1,435,621
(73,164)
95%
1%
(1)%
12 Extra Labor
53,500
53,500
8,473
2,360
13,830
(39,671)
26%
(72)%
486%
13 Overtime
532
532
--
750,259
-
(532)
-
-
-
21 FICA
112,437
112,437
105,301
105,749
107,808
(4,629)
96%
0%
2%
23 Pension-PERS/PSERS
180,721
180,721
145,845
157,742
166,766
(13,955)
92%
8%
6%
24 Industrial Insurance
5,647
5,647
4,848
4,555
4,558
(1,089)
81%
(6)%
0%
25 Medical & Dental
295,280
295,280
245,979
268,148
284,683
(10,597)
96%
9%
6%
Total Salaries & Benefits
2,156,902
2,156,902
1,946,210
1,985,763
2,013,266
(143,636)
93%
2%
1%
31 Supplies
59,544
59,544
57,047
53,085
45,998
(13,546)
77%
(7)%
(13)%
35 Small Tools
5,500
5,500
18,051
9,318
-
(5,500)
-
(48)%
-
41 Professional Services
1,186,470
1,186,470
1,168,473
1,119,421
1,129,971
(56,500)
95%
(4)%
1%
42 Communication
112,600
112,600
54,829
95,875
84,287
(28,313)
75%
75%
(12)%
43 Travel
41,550
41,550
32,656
24,044
23,771
(17,779)
57%
(26)%
(1)%
44 Advertising
19,750
19,750
7,823
4,610
11,342
(8,408)
57%
(41)%
146%
45 Rentals and Leases
39,580
39,580
29,611
32,751
37,023
(2,557)
94%
11%
13%
48 Repairs and Maintenance
32,460
32,460
8,221
50,203
22,534
(9,926)
69%
511%
(55)%
49 Miscellaneous
404,726
404,726
281,325
393,383
396,399
(8,327)
98%
40%
1%
51 Inter -Governmental
37,000
37,000
26,378
38,246
42,425
5,425
115%
45%
11%
53 Ext Taxes, Oper Assess
-
-
2
1
1
1
-
(61)%
(28)%
64 Machinery & Equipment
-
-
-
56,700
6,265
6,265
-
-
(89)%
Total Operating Expenses
1,939,180
1,939,180
1,684,417
1,877,636
1,800,014
(139,166)
93%
11%
(4)%
Total Expenses
4,096,082
4,096,082
3,630,627
3,863,399
3,813,280
(282,802)
93%
6%
(1)%
Percent of year completed
MAYOR
DIVISION SUMMARY
108.33%
3/24/2018 12:37
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
937,912
854,259
898,448
928,309
(9,603)
99%
5%
3%
ECONOMIC DEVELOPMENT
390,642
390,642
452,501
439,617
384,226
(6,417)
98%
(3)%
(13)%
CITY CLERK
762,873
762,873
609,461
750,259
655,802
(107,071)
86%
23%
(13)%
COMMUNICATIONS
629,027
629,027
424,253
434,434
569,073
(59,954)
90%
2%
31%
HUMAN SERVICES
813,515
813,515
770,677
807,809
738,466
(75,049)
91%
5%
(9)%
COURT DEFENDER
477,000
477,000
456,012
462,135
451,588
(25,412)
95%
1%
(2)%
SISTER CITIES COMM.
6,475
6,475
-
4,613
-
(6,475)
-
-
-
PLANNING COMMISSION
3,750
3,750
4,172
725
1,079
(2,671)
29%
(83)%
49%
EQUITY & DIVERSITY COMMISSION
3,200
3,200
730
30
3,409
209
107%
(96)%
11264%
ARTS COMMISSION
5,000
5,000
4,482
5,137
5,190
190
104%
15%
1%
PARKS COMMISSION
3,688
3,688
4,484
2,336
3,208
(480)
87%
(48)%
37%
LIBRARY ADVISORY BOARD
5,000
5,000
4,555
3,501
3,528
(1,472)
71%
(23)%
1%
COMMUNITY PROMOTION
26,000
26,000
23,086
21,245
25,903
(97)
100%
(8)%
22%
VOTER REGISTRATION COSTS
32,000
32,000
21,956
33,109
37,235
5,235
116%
51%
12%
Total Expenses
4,096,082
4,096,082
3,630,627
3,863,399
3,807,015
(289,067)
93%
6%
(1)%
Percent of year completed
108.33%
11
MAYOR
ADMINISTRATION
3/24/2018 12:37
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
356,437
334,868
348,382
357,555
1,118
100%
4%
3%
12 Extra Labor
5,000
5,000
2,540
2,360
3,570
(1,431)
71%
(7)%
51%
21 FICA
23,751
23,751
23,182
25,539
27,249
3,498
115%
10%
7%
23 Pension-PERS/PSERS
42,361
42,361
33,776
38,619
40,967
(1,394)
97%
14%
6%
24 Industrial Insurance
1,059
1,059
955
949
756
(303)
71%
(1)%
(20)%
25 Medical & Dental
75,374
75,374
55,908
71,035
76,441
1,067
101%
27%
8%
Total Salaries & Benefits
503,982
503,982
451,229
486,885
506,538
2,556
101%
8%
4%
31 Supplies
17,200
17,200
27,586
17,845
10,519
(6,681)
61%
(35)%
(41)%
41 Professional Services
190,000
190,000
202,101
167,129
180,210
(9,791)
95%
(17)%
8%
42 Communication
--
6,000
361
-
413
413
-
-
-
43 Travel
20,000
20,000
21,527
13,849
13,836
(6,164)
69%
(36)%
(0)%
45 Rentals and Leases
25,480
25,480
18,039
23,087
21,881
(3,599)
86%
28%
(5)%
48 Repairs and Maintenance
3,250
3,250
-
1,668
-
(3,250)
-
-
-
49 Miscellaneous
178,000
178,000
133,415
187,985
194,912
16,912
110%
41%
4%
53 Ext Taxes, Oper Assess
--
390,642
2
1
1
1
-
(61)%
(28)%
Total Operating Expenses
433,930
433,930
403,030
411,563
421,771
(12,159)
97%
2%
2%
Total Expenses
937,912
937,912
854,259
898,448
928,309
(9,603)
99%
5%
3%
Percent of year completed
MAYOR
ECONOMIC DEVELOPMENT
108.33%
3/24/2018 12:37
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
247,021
336,749
309,672
246,628
(393)
100%
(8)%
(20)%
12 Extra Labor
8,000
8,000
--
6,450
(1,550)
81%
-
-
21 FICA
17,741
17,741
24,219
21,576
18,196
455
103%
(11)%
(16)%
23 Pension-PERS/PSERS
29,655
29,655
34,337
32,854
29,435
(220)
99%
(4)%
(10)%
24 Industrial Insurance
706
706
907
737
1,064
358
151%
(19)%
44%
25 Medical & Dental
21,269
21,269
33,074
27,535
20,860
(409)
98%
(17)%
(24)%
Total Salaries & Benefits
324,392
324,392
429,285
392,376
322,634
(1,758)
99%
(9)%
(18)%
31 Supplies
1,000
1,000
438
1,194
464
(536)
46%
173%
(61)%
41 Professional Services
32,500
32,500
5,500
16,100
44,377
11,877
137%
193%
176%
43 Travel
6,000
6,000
4,747
887
854
(5,146)
14%
(81)%
(4)%
44 Advertising
2,000
2,000
346
-
2,050
50
103%
-
-
49 Miscellaneous
24,750
24,750
12,185
29,061
13,847
(10,903)
56%
138%
(52)%
Total Operating Expenses
66,250
66,250
23,216
47,242
61,592
(4,658)
93%
103%
30%
Total Expenses
390,642
390,642
452,501
439,617
384,226
(6,417)
98%
(3)%
(13)%
Percent of year completed
12
108.33%
MAYOR
CITY CLERK
3/24/2018 12:37
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
371,475
360,324
363,556
343,663
(27,812)
93%
1%
(5)%
12 Extra Labor
35,000
35,000
--
-
-
(35,000)
-
-
-
21 FICA
30,511
30,511
26,975
26,896
25,763
(4,748)
84%
(0)%
(4)%
23 Pension-PERS/PSERS
44,598
44,598
36,662
38,832
41,100
(3,498)
92%
6%
6%
24 Industrial Insurance
1,764
1,764
1,466
1,384
1,249
(515)
71%
(6)%
(10)%
25 Medical & Dental
92,996
92,996
80,217
86,288
91,711
(1,285)
99%
8%
6%
Total Salaries & Benefits
576,344
576,344
505,643
516,955
503,485
(72,859)
87%
2%
(3)%
31 Supplies
12,308
12,308
10,549
10,161
9,364
(2,944)
76%
(4)%
(8)%
41 Professional Services
6,000
6,000
4,068
2,096
2,136
(3,864)
36%
(48)%
2%
42 Communication
72,600
72,600
48,547
68,707
64,215
(8,385)
88%
42%
(7)%
43 Travel
5,500
5,500
2,851
2,032
2,271
(3,229)
41%
(29)%
12%
44 Advertising
12,300
12,300
7,477
4,558
9,255
(3,045)
75%
(39)%
103%
45 Rentals and Leases
10,100
10,100
7,656
5,748
12,085
1,985
120%
(25)%
110%
48 Repairs and Maintenance
24,710
24,710
8,221
48,535
22,534
(2,176)
91%
490%
(54)%
49 Miscellaneous
43,011
43,011
14,448
34,766
30,457
(12,554)
71%
141%
(12)%
64 Machinery & Equipment
--
15,000
-
56,700
-
-
-
-
-
Total Operating Expenses
186,529
186,529
103,817
233,304
152,316
(34,213)
82%
125%
(35)%
Total Expenses
762,873
762,873
609,461
750,259
655,802
(107,071)
86%
23%
(13)%
Percent of year completed
MAYOR
COMMUNICATIONS
108.33%
3/24/2018 12:37
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
359,745
232,860
252,729
337,177
(22,568)
94%
9%
33%
12 Extra Labor
5,000
5,000
5,933
-
3,810
(1,190)
76%
-
-
21 FICA
27,176
27,176
18,021
18,703
25,262
(1,914)
93%
4%
35%
23 Pension-PERS/PSERS
43,205
43,205
23,693
28,189
40,215
(2,990)
93%
19%
43%
24 Industrial Insurance
1,412
1,412
936
902
1,076
(336)
76%
(4)%
19%
25 Medical & Dental
72,989
72,989
48,319
52,971
72,584
(405)
99%
10%
37%
Total Salaries & Benefits
509,527
509,527
329,762
353,495
480,126
(29,401)
94%
7%
36%
31 Supplies
9,000
9,000
9,038
15,017
4,914
(4,086)
55%
66%
(67)%
35 Small Tools
5,500
5,500
12,687
6,532
-
(5,500)
-
(49)%
-
41 Professional Services
35,000
35,000
35,032
3,250
30,739
(4,261)
88%
(91)%
846%
42 Communication
40,000
40,000
5,922
27,168
19,658
(20,342)
49%
359%
(28)%
43 Travel
4,000
4,000
3,432
2,920
6,792
2,792
170%
(15)%
133%
44 Advertising
5,000
5,000
--
38
(4,962)
1%
-
-
45 Rentals and Leases
4,000
4,000
3,916
3,916
3,057
(943)
76%
0%
(22)%
48 Repairs and Maintenance
2,000
2,000
--
-
(2,000)
-
-
-
49 Miscellaneous
15,000
15,000
24,462
22,136
23,749
8,749
158%
(10)%
7%
Total Operating Expenses
119,500
119,500
94,490
80,939
88,948
(30,552)
74%
(14)%
10%
Total Expenses
629,027
629,027
424,253
434,434
569,073
(59,954)
90%
2%
31%
Percent of year completed
108.33%
13
MAYOR
HUMAN SERVICES
3/24/2018 12:37
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
174,107
170,964
172,869
150,598
(23,509)
86%
1%
(13)%
12 Extra Labor
500
500
--
462,135
-
(500)
-
-
-
13 Overtime
532
532
--
(425)
-
(532)
-
-
-
21 FICA
13,258
13,258
12,904
13,036
11,338
(1,920)
86%
1%
(13)%
23 Pension-PERS/PSERS
20,902
20,902
17,377
19,247
15,048
(5,854)
72%
11%
(22)%
24 Industrial Insurance
706
706
584
582
413
(293)
59%
(0)%
(29)%
25 Medical & Dental
32,652
32,652
28,461
30,319
23,087
(9,565)
71%
7%
(24)%
Total Salaries & Benefits
242,657
242,657
230,290
236,052
200,483
(42,174)
83%
3%
(15)%
31 Supplies
1,688
1,688
831
1,072
1,628
(60)
96%
29%
52%
41 Professional Services
433,470
433,470
451,516
455,690
408,932
(24,538)
94%
1%
(10)%
43 Travel
500
500
99
243
18
(482)
4%
145%
(92)%
49 Miscellaneous
135,200
135,200
87,941
114,752
127,404
(7,796)
94%
30%
11%
Total Operating Expenses
570,858
570,858
540,386
571,756
537,983
(32,876)
94%
6%
(6)%
Total Expenses
813,515
813,515
770,677
807,809
738,466
(75,049)
91%
5%
(9)%
Percent of year completed
MAYOR
COURT DEFENDER
108.33%
3/24/2018 12:37
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
477,000
-
456,012
-
462,135
549
451,038
549
(25,962)
-
95%
-
1%
-
(2)%
Total Operating Expenses
477,000
477,000
456,012
462,135
451,588
(25,412)
95%
1%
(2)%
425
-
-
-
(425)
-
- -
41 Professional Services
500
500
Total Expenses
477,000
477,000
456,012
462,135
451,588
(25,412)
95%
1%
(2)%
Percent of year completed
MAYOR
SISTER CITIES COMM.
108.33%
3/24/2018 12:37
Percent of year completed
14
108.33%
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
425
-
-
-
(425)
-
- -
41 Professional Services
500
500
--
-
(500)
-
- -
43 Travel
5,050
5,050
-
4,113
-
(5,050)
-
- -
49 Miscellaneous
500
500
-
500
-
(500)
-
- -
Total Operating Expenses
6,475
6,475
-
4,613
-
(6,475)
- -
Total Expenses
6,475
6,475
-
4,613
-
(6,475)
-
- -
Percent of year completed
14
108.33%
MAYOR
PLANNING COMMISSION
3/24/2018 12:37
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
41 Professional Services
43 Travel
49 Miscellaneous
1,000
--
500
2,250
1,000
500
2,250
347
-
--
3,825
154
121
450
234
-
-
845
(766)
-
(500)
(1,405)
23%
-
-
38%
(56)% 52%
- -
- -
(88)% 88%
Total Operating Expenses
3,750
3,750
4,172
725
1,079
(2,671)
29%
(83)% 49%
209
107%
(96)% 11264%
Total Expenses
3,750
3,750
4,172
725
1,079
(2,671)
29%
(83)% 49%
Percent of year completed
MAYOR
EQUITY & DIVERSITY COMMISSION
108.33%
3/24/2018 12:37
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
1,200
2,000
480
250
-
5,137
-
30
785
2,624
(415)
624
65%
131%
- -
(88)% 8647%
Total Operating Expenses
3,200
3,200
730
5,137
30
3,409
209
107%
(96)% 11264%
Total Expenses
3,200
3,200
730
5,137
30
3,409
209
107%
(96)% 11264%
Percent of year completed
MAYOR
ARTS COMMISSION
108.33%
3/24/2018 12:37
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
5,000
60
4,421
-
5,137
-
5,190
-
190
-
104%
-
16%
-
1%
Total Operating Expenses
5,000
5,000
4,482
5,137
5,190
190
104%
15%
1%
Total Expenses
5,000
5,000
4,482
5,137
5,190
190
104%
15%
1%
Percent of year completed
108.33%
15
MAYOR
PARKS COMMISSION
3/24/2018 12:37
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
1,688
2,000
3,269
1,215
433
1,903
2,558
650
870
(1,350)
152%
33%
(87)%
57%
490%
(66)%
Total Operating Expenses
3,688
3,688
4,484
2,336
3,208
(480)
87%
(48)%
37%
2015/2016 2016/2017
31 Supplies
9,035
9,035
744
3,707
11,454
2,419
127%
398%
Total Expenses
3,688
3,688
4,484
2,336
3,208
(480)
87%
(48)%
37%
Percent of year completed
MAYOR
LIBRARY ADVISORY BOARD
108.33%
3/24/2018 12:37
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
-
5,000
-
3,706
849
3,501
-
3,528
-
(1,472)
-
71%
-
(6)%
-
1%
-
Total Operating Expenses
5,000
5,000
4,555
3,501
3,528
(1,472)
71%
(23)%
1%
2015/2016 2016/2017
31 Supplies
9,035
9,035
744
3,707
11,454
2,419
127%
398%
Total Expenses
5,000
5,000
4,555
3,501
3,528
(1,472)
71%
(23)%
1%
Percent of year completed
MAYOR
COMMUNITY PROMOTION
108.33%
3/24/2018 12:37
Percent of year completed
MAYOR
VOTER REGISTRATION COSTS
108.33%
3/24/2018 12:37
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
TYPE
51 Inter -Governmental
2017
32,000
21,956
33,109
OVER/(UNDER)
5,235
% CHANGE
ALLOCATED
12%
Total Operating Expenses
32,000
32,000
2017 ANNUAL
ALLOCATED
2015
2016
2017
BDGT
% SPEND
2015/2016 2016/2017
31 Supplies
9,035
9,035
744
3,707
11,454
2,419
127%
398%
209%
35 Small Tools
-
-
5,364
2,787
-
-
-
(48)%
-
41 Professional Services
12,000
12,000
13,395
12,900
12,539
539
104%
(4)%
(3)%
44 Advertising
450
450
-
51
-
(450)
-
-
-
48 Repairs and Maintenance
2,500
2,500
--
-
(2,500)
-
-
-
49 Miscellaneous
2,015
2,015
3,582
1,800
1,910
(105)
95%
(50)%
6%
Total Operating Expenses
26,000
26,000
23,086
21,245
25,003
(97)
100%
(8)%
22%
Total Expenses
26,000
26,000
23,086
21,245
25,903
(97)
100%
(8)%
22%
Percent of year completed
MAYOR
VOTER REGISTRATION COSTS
108.33%
3/24/2018 12:37
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
32,000
21,956
33,109
37,235
5,235
116%
51%
12%
Total Operating Expenses
32,000
32,000
21,956
33,109
37,235
5,235
116%
51%
12%
Total Expenses
32,000
32,000
21,956
33,109
37,235
5,235
116%
51%
12%
Percent of year completed
16
108.33%
HUMAN RESOURCES
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
3/24/2018 12:38
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
405,299
404,342
397,101
401,717
(3,582)
99%
(2)%
1%
12
Extra Labor
6,000
6,000
-
6,840
-
(6,000)
-
-
-
21
FICA
28,947
28,947
28,354
27,989
28,343
(604)
98%
(1)%
1%
23
Pension-PERS/PSERS
48,653
48,653
41,090
42,947
47,397
(1,256)
97%
5%
10%
24
Industrial Insurance
1,417
1,417
1,133
1,101
1,056
(361)
74%
(3)%
(4)%
25
Medical & Dental
77,642
77,642
64,094
63,382
60,472
(17,170)
78%
(1)%
(5)%
Total Salaries & Benefits
567,958
567,958
539,014
539,361
538,985
(28,973)
95%
0%
(0)%
31
Supplies
14,817
14,817
8,219
9,337
12,861
(1,956)
87%
14%
38%
41
Professional Services
90,575
90,575
47,466
83,302
80,196
(10,379)
89%
75%
(4)%
42
Communication
50
50
7
-
-
(50)
-
-
-
43
Travel
3,000
3,000
2,542
943
1,234
(1,766)
41%
(63)%
31%
44
Advertising
6,250
6,250
3,025
6,541
3,133
(3,117)
50%
116%
(52)%
45
Rentals and Leases
5,108
5,108
3,662
3,737
5,113
5
100%
2%
37%
48
Repairs and Maintenance
14,000
14,000
12,062
2,790
2,994
(11,006)
21%
(77)%
7%
49
Miscellaneous
4,450
4,450
3,346
1,416
12,330
7,880
277%
(58)%
771%
Total Operating Expenses
138,250
138,250
80,329
108,066
117,861
(20,389)
85%
35%
9%
Total Expenses
706,208
706,208
619,343
647,426
656,847
(49,361)
93%
5%
1% ,
Percent of year completed
108.33%
17
FINANCE
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
3/24/2018 12:39
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
1,053,485
988,923
986,137
1,032,821
(20,664)
98%
(0)%
5%
12 Extra Labor
60,000
60,000
5,181
-
16,715
(43,285)
28%
-
-
13 Overtime
9,289
9,289
1,475
7,470
5,654
(3,635)
61%
406%
(24)%
21 FICA
79,621
79,621
73,595
73,501
78,363
(1,258)
98%
(0)%
7%
23 Pension-PERS/PSERS
127,773
127,773
100,114
110,973
122,566
(5,207)
96%
11%
10%
24 Industrial Insurance
4,235
4,235
3,350
3,265
3,076
(1,159)
73%
(3)%
(6)%
25 Medical & Dental
223,559
223,559
179,162
188,455
212,258
(11,301)
95%
5%
13%
26 Unemployment
13,000
13,000
-
-
-
(13,000)
-
-
-
Total Salaries & Benefits
1,570,962
1,570,962
1,351,800
1,369,801
1,471,453
(99,509)
94%
1%
7%
31 Supplies
19,000
19,000
17,381
26,306
16,378
(2,622)
86%
51%
(38)%
35 Small Tools
5,000
5,000
265
6,003
3,902
(1,098)
78%
2162%
(35)%
41 Professional Services
170,000
170,000
126,741
140,365
274,791
104,791
162%
11%
96%
42 Communication
1,000
1,000
288
56
479
(521)
48%
(81)%
757%
43 Travel
10,000
10,000
2,662
4,591
9,065
(935)
91%
72%
97%
45 Rentals and Leases
3,500
3,500
3,283
3,284
3,002
(498)
86%
0%
(9)%
46 Insurance
351,826
351,826
338,892
338,539
353,462
1,636
100%
(0)%
4%
48 Repairs and Maintenance
65,625
65,625
57,278
59,781
147,712
82,087
225%
4%
147%
49 Miscellaneous
321,900
321,900
286,823
188,902
127,826
(194,074)
40%
(34)%
(32)%
53 Ext Taxes, Oper. Assess
--
1
-
18
18
-
-
-
Total Operating Expenses
T47,851
947,851
833,614
767,827
936,634
(11,217)
99%
(8)%
22%
Total Expenses
I 2,518,813
2,518,813
_ 2,185,415
2,137,628
2,408,087
(110,726)
96%
(2)%
13%
Percent of year completed
18
108.33%
ATTORNEY
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
3/24/2018 12:39
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
5,000
5,000
2,358
2,508
2,466
(2,534)
49%
6%
(2)%
21 FICA
355
355
180
192
189
(166)
53%
6%
(2)%
24 Industrial Insurance
100
100
29
32
33
(67)
33%
10%
3%
Total Salaries & Benefits
5,455
5,455
2,568
2,732
2,688
(2,767)
49%
6%
(2)%
31 Supplies
6,000
6,000
5,527
4,830
2,590
.
(3,410)
43%
(13)%
(46)%
41 Professional Services
701,000
701,000
583,288
523,163
655,547
(45,453)
94%
(10)%
25%
45 Rentals and Leases
2,100
2,100
-
-
2,862
762
136%-
-
48 Repairs and Maintenance
1,400
1,400
-
-
-
(1,400)
-
-
-
49 Miscellaneous
1,000
1,000
57
-
1,226
226
123%
-
-
Total Operating Expenses
711,500
711,500
588,872
527,993
662,225
(49,275)
93%
(10)%
25%
Total Expenses
716,955
716,955
591,440
530,725
664,913
(52,042)
93%
(10)%
25%
Percent of year completed
108.33%
19
RECREATION DEPARTMENT
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
3/24/2018 12:43
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
I 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
1,400,656
1,283,806
1,323,933
1,335,148
(65,508)
95%
3%
1%
12
Extra Labor
532,182
532,182
437,562
446,539
475,268
(56,914)
89%
2%
6%
13
Overtime
4,179
4,179
9,063
7,846
5,928
1,749
142%
(13)%
(24)%
21
FICA
145,956
145,956
129,084
133,420
135,399
(10,557)
93%
3%
1%
23
Pension-PERS/PSERS
168,165
168,165
143,408
167,460
178,730
10,565
106%
17%
7%
24
Industrial Insurance
84,918
84,918
72,933
74,051
62,252
(22,666)
73%
2%
(16)%
25
Medical & Dental
320,924
320,924
273,857
297,411
317,408
(3,516)
99%
9%
7%
26
Unemployment-
-
-
(568)
(2,575)
2,584
2,584
-
354%
(200)%
28
Uniform/Clothing
230
230
197
-
225
(5)
98%
-
-
Total Salaries & Benefits
2,657,210
2,657,210
2,349,343
2,448,084
2,512,942
(144,268)
95%
4%
3%
31
Supplies
137,404
137,404
132,516
130,587
129,012
(8,392)
94%
(1)%
(1)%
34
Items Purchased for resale
22,000
22,000
31,681
22,500
20,530
(1,470)
93%
(29)%
(9)%
35
Small Tools
11,000
11,000
-
-
10,921
(79)
99%
-
-
41
Professional Services
208,480
208,480
149,075
160,766
166,442
(42,038)
80%
8%
4%
42
Communication
12,150
11,650
8,186
11,528
8,089
(3,561)
67%
41%
(30)%
43
Travel
13,725
13,725
5,253
5,981
18,177
4,452
132%
14%
204%
44
Advertising
22,500
22,500
17,547
11,797
11,422
(11,078)
51%
(33)%
(3)%
45
Rentals and Leases
48,590
48,590
49,075
31,864
34,304
(14,286)
71%
(35)%
8%
48
Repairs and Maintenance
30,400
30,400
15,509
19,921
11,592
(18,808)
38%
28%
(42)%
49
Miscellaneous
109,400
109,400
101,761
84,019
87,536
(21,864)
80%
(17)%
4%
53
Ext Tax-
-
-
-
667
667
-
-
-
64
Machinery & Equipment
130,000
130,000
10,779
10,686
36,982
(93,018)
28%
(1)%
246%
Total Operating Expenses
745,649
745,149
521,381
489,649
535,675
(209,474)
72%
(6)%
9%
Total Expenses
3,402,859
3,402,359
2,870,724
2,937,733
3,048,617
(353,742)
90%
2%
4%
Percent of year completed
RECREATION
DIVISION SUMMARY
108.33%
3/24/2018 12:43
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
481,5141
313,813
314,925
367,967
(113,547)
76%
0%
17%
RECREATION
462,343
462,343
1,589,867
1,668,196
449,887
(12,456)
97%
5%
(73)%
PRESCHOOL PROGRAM
79,776
79,776
-
-
83,719
3,943
105%
-
-
YOUTH PROGRAMS
577,952
577,952
-
-
525,118
(52,834)
91%
-
-
TEEN PROGRAMS
206,780
206,780
-
-
200,173
(6,607)
97%
-
-
YOUTH WELLNESS AND ENRICHMEI`
148,978
148,978
-
-
141,207
(7,771)
95%
-
-
ADULT WELLNESS AND ENRICHMEN
215,044
215,044
-
-
218,531
3,487
102%
-
-
SENIOR ADULT PROGRAMS
176,287
176,287
-
-
173,480
(2,807)
98%
-
-
COMMUNITY EVENTS AND VOLUNTE
281,660
281,160
289,808
250,188
235,374
(45,786)
84%
(14)%
(6)%
PLANNING AND BUSINESS OPS
460,559
460,559
-
-
363,069
(97,490)
79%
-
-
RENTAL OPERATIONS
311,966
311,966
666,457
704,424
290,091
(21,875)
93%
6%
(59)%
Total Expenses
3,402,859
3,402,359
2,859,945
2,937,733
3,048,617
(353,742)
90%
3%
4%
Percent of year completed
20
108.33%
RECREATION
ADMINISTRATION
3/24/2018 12:43
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
248,194
219,560
206,271
231,337
(16,857)
93%
(6)%
12%
12
Extra Labor
5,000
5,000
-
997
2,015
(2,986)
40%
-
102%
13
Overtime
464
464
-
-
-
(464)
-
-
-
21
FICA
16,870
16,870
14,756
13,586
15,711
(1,159)
93%
(8)%
16%
23
Pension-PERS/PSERS
29,797
29,797
22,254
22,955
27,046
(2,751)
91%
3%
18%
24
Industrial Insurance
1,189
1,189
500
595
1,680
491
141%
19%
182%
25
Medical & Dental
32,833
32,833
__ 35,501
29,415
44,519
11,686
136%
(17)%
51%
Total Salaries & Benefits
334,347
334,347
292,571
273,819
322,308
(12,039)
96%
(6)%
18%
31
Supplies
5,917
5,9171
5,868
7,023
3,609
(2,308)
61%
20%
(49)%
41
Professional Services
2,500
2,500
6,605
17,808
1,100
(1,400)
44%
170%
(94)%
42
Communication-
-
-
1,987
372
542
542
-
(81)%
46%
43
Travel
2,500
2,500
898
362
1,631
(869)
65%
(60)%
351%
45
Rentals and Leases-
2,850
-
2,550
2,550
-
-
-
0%
-
48
Repairs and Maintenance
2,000
2,000
-
99
-
(2,000)
-
-
-
49
Miscellaneous
4,250
4,250
3,336
2,208
1,794
(2,456)
42%
(34)%
(19)%
64
Machinery & Equipment
130,000
130,000
-
10,686
36,982
(93,018)
28%
-
246%
Total Operating Expenses
147,167
147,167
- 21,243
41,106
45,659
(101,508)
31%
94%
11%
72,180
56,667
20,484
(11,716)
64%
(21)%
(64)%
53 Ext Tax
-
-
Total Expenses
481,514
481,514
_ 313,813
314,925
367,967
(113,547)
76%
0%
17%
Percent of year completed
RECREATION
RECREATION
108.33%
3/24/2018 12:43
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
I 193,608
193,608
I 559,030
663,211
194,049
441
100%
19%
(71)%
12 Extra Labor
70,220
70,220
437,562
386,507
57,953
(12,267)
83%
(12)%
(85)%
13 Overtime
-
-
2,632
2,508
845
845
-
(5)%
(66)%
21 FICA
20,093
20,093
75,727
80,068
19,082
(1,011)
95%
6%
(76)%
23 Pension-PERS/PSERS
23,243
23,243
69,487
89,032
26,286
3,043
113%
28%
(70)%
24 Industrial Insurance
12,256
12,256
64,002
59,921
7,490
(4,766)
61%
(6)%
(87)%
25 Medical & Dental
39,424
39,424
127,609
159,103
39,429
5
100%
25%
(75)%
26 Unemployment
-
-
(568)
(2,575)
2,584
2,584
-
354%
(200)%
Total Salaries & Benefits
358,844
358,844
1,335,481
1,437,774
347,719
(11,125)
97%
8%
(76)%
31 Supplies
27,919
27,919
68,471
65,367
18,051
(9,868)
65%
(5)%
(72)%
34 Items Purchased for resale
-
-
9,757
(934)
-
-
-
(110)%
-
35 Small Tools
11,000
11,000
-
-
7,722
(3,278)
70%
-
-
41 Professional Services
22,930
22,930
96,820
99,592
46,197
23,267
201%
3%
(54)%
42 Communication
2,850
2,850
2,610
3,285
1,934
(916)
68%
26%
(41)%
43 Travel
1,800
1,800
3,049
5,050
6,238
4,438
347%
66%
24%
44 Advertising
4,800
4,800
1,015
1,248
407
(4,394)
8%
23%
(67)%
45 Rentals and Leases
-
-
484
147
-
-
-
(70)%
-
48 Repairs and Maintenance
-
-
-
-
468
468
-
-
-
49 Miscellaneous
32,200
32,200
72,180
56,667
20,484
(11,716)
64%
(21)%
(64)%
53 Ext Tax
-
-
_ -
-
667
667
-
-
-
Total Operating Expenses
103,499
103,499
254,386
230,422
102,168
(1,331)
99%
(9)%
(56)%
I
Total Expenses
462,343
462,343
1,589,867
1,668,196
449,887
(12,456)
97%
5%
(73)%
Percent of year completed
108.33%
21
RECREATION
PRESCHOOL PROGRAM
3/24/2018 12:43
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
1 37,245
37,2451
- - 36,588
(657)
98% - -
12 Extra Labor
20,900
20,900
- - 23,073
2,173
110% - -
21 FICA
4,397
4,397
- - 4,571
174
104% - -
23 Pension-PERS/PSERS
4,479
4,479
- - 6,256
1,777
140% - -
24 Industrial Insurance
2,285
2,285
- - 1,873
(412)
82% - -
25 Medical & Dental
370
370
_ - - 422
52
114% - -
Total Salaries & Benefits
69,676
69,676
s - - 72,921
3,245
105% - -
31 Supplies
8,600
8,600
- - 10,395
1,795
121% - -
41 Professional Services
1,000
1,000
- - 2
(998)
0% - -
49 Miscellaneous
500
500
- - 402
(98)
80% - -
Total Operating Expenses
10,100
10,100
- - 10,798
698
107% - -
- - 19,334
(5,166)
79% - -
49
Miscellaneous
16,000
Total Expenses
79,776
79,776
- - 83,719
3,943
105% - -
Percent of year completed
RECREATION
YOUTH PROGRAMS
108.33%
3/24/2018 12:43
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
148,265
- - 146,386
(1,879)
99% - -
12
Extra Labor
231,742
231,742
- - 205,735
(26,007)
89% - -
13
Overtime
--
- - 82
82
- - -
21
FICA
30,445
30,445
- - 26,812
(3,633)
88% - -
23
Pension-PERS/PSERS
17,799
17,799
- - 25,243
7,444
142% - -
24
Industrial Insurance
29,658
29,658
- - 21,247
(8,411)
72% - -
25
Medical & Dental
47,525
47,525
- - 47,509
(16)
100% - -
Total Salaries & Benefits
505,434
505,434
- - 473,013
(32,421)
94% - -
31
Supplies
32,018
32,018
- - 20,137
(11,881)
63% - -
41
Professional Services
24,500
24,500
- - 19,334
(5,166)
79% - -
49
Miscellaneous
16,000
16,000
- - 12,633
(3,367)
79% - -
Total Operating Expenses
72,518
72,518
- - 52,105
(20,413)
72% - -
Total Expenses
577,952
577,952
- - 525,118
(52,834)
91% - -
Percent of year completed
22
108.33%
RECREATION
TEEN PROGRAMS
3/24/2018 12:43
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
66,466
- - 65,291
(1,175)
98% - -
12
Extra Labor
63,850
63,850
- - 58,706
(5,144)
92% - -
21
FICA
9,969
9,969
- - 9,486
(483)
95% - -
23
Pension-PERS/PSERS
7,980
7,980
- - 9,219
1,239
116% - -
24
Industrial Insurance
8,906
8,906
- - 6,929
(1,977)
78% - -
25
Medical & Dental
23,729
23,729
- - 23,724
(5)
100% - -
Total Salaries & Benefits
180,900
180,900
- - 173,355
(7,545)
96% - -
31
Supplies
7,650
7,650
- - 8,480
830
111% - -
41
Professional Services
5,050
5,050
- - 5,001
(49)
99% - -
43
Travel
5,000
5,000
- - 5,139
139
103% - -
45
Rentals and Leases
180
180
- - 1,424
1,244
791% - -
49
Miscellaneous
8,000
8,000
- - 6,774
(1,226)
85% - -
Total Operating Expenses
25,880
25,880
- - 26,818
938
104% - -
Total Expenses
206,780
206,780
- - 200,173
(6,607)
97% - -
Percent of year completed
RECREATION
YOUTH WELLNESS AND ENRICHMENT
108.33%
3/24/2018 12:43
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
66,598
- - 65,328
(1,271)
98% - -
12
Extra Labor
12,700
12,700
- - 16,907
4,207
133% - -
21
FICA
6,067
6,067
- - 6,291
224
104% - -
23
Pension-PERS/PSERS
7,995
7,995
- - 8,844
849
111% - -
24
Industrial Insurance
3,962
3,962
- - 3,525
(437)
89% - -
25
Medical & Dental
16,456
16,456
- - 16,451
(5)
100% - -
Total Salaries & Benefits
113,778
113,778
- - 117,347
3,569
103% - -
31
Supplies
5,600
5,600
- - 5,809
209
104% - -
41
Professional Services
28,900
28,900
- - 17,624
(11,276)
61% - -
49
Miscellaneous
700
700
- - 427
(273)
61% - -
Total Operating Expenses
35,200
35,200
- - 23,860
(11,340)
68% - -
Total Expenses
148,978
148,978
- - 141,207
(7,771)
95% - -
Percent of year completed
108.33%
23
RECREATION
ADULT WELLNESS AND ENRICHMENT
3/24/2018 12:43
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
81,942
- - 80,388
(1,554)
98% - -
12
Extra Labor
24,000
24,000
- - 24,610
610
103% - -
13
Overtime-
-
- - 696
696
- - -
21
FICA
7,914
7,914
- - 7,906
(8)
100% - -
23
Pension-PERS/PSERS
9,837
9,837
- - 10,824
987
110% - -
24
Industrial Insurance
5,054
5,054
- - 3,557
(1,497)
70% - -
25
Medical & Dental
23,797
23,797
- - 23,785
(12)
100% - -
Total Salaries & Benefits
152,544
152,544
- - 151,765
(779)
99% - -
31
Supplies
4,200
4,200
- - 21,093
16,893
502% - -
35
Small Tools
-
-
- - 3,200
3,200
- - -
41
Professional Services
50,900
50,900
- - 35,251
(15,649)
69% - -
42
Communication
-
-
- - 3,384
3,384
- - -
48
Repairs and Maintenance
7,200
7,200
- - 2,529
(4,671)
35% - -
49
Miscellaneous
200
200
- - 1,310
1,110
655% - -
Total Operating Expenses
62,500
62,500
- - 66,766
4,266
107% - -
Total Expenses
215,044
215,044
- - 218,531
3,487
102% - -
Percent of year completed
24
108.33%
RECREATION
SENIOR ADULT PROGRAMS
3/24/2018 12:43
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
I 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
82,2531
- - 80,688
(1,565)
98% - -
12
Extra Labor
27,000
27,000
- - 23,974
(3,026)
89% - -
21
FICA
8,298
8,298
- - 7,933
(365)
96% - -
23
Pension-PERS/PSERS
9,875
9,875
- - 11,931
2,056
121% - -
24
Industrial Insurance
5,344
5,344
- - 3,596
(1,748)
67% - -
25
Medical & Dental
20,517
20,517
- - 20,505
(12)
100% - -
Total Salaries & Benefits
153,287
153,287
- - 148,627
(4,660)
97% - -
31
Supplies
3,000
3,000
- - 4,501
1,501
150% - -
41
Professional Services
5,900
5,900
- - 3,840
(2,060)
65% - -
43
Travel
2,100
2,100
- - 3,520
1,420
168% - -
49
Miscellaneous
12,000
12,000
- - 12,993
993
108% - -
Total Operating Expenses
23,000
23,000
- - 24,853
1,853
108% - -
168,184
(8,726)
95%
(15)%
(5)%
31 Supplies
Total Expenses
176,287
176,287
- - 173,480
(2,807)
98% - -
Percent of year completed
RECREATION
COMMUNITY EVENTS AND VOLUNTEERS
108.33%
3/24/2018 12:43
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
111,432
' 148,037
117,236
110,196
(1,236)
99%
(21)%
(6)%
12 Extra Labor
15,150
15,150
-
8,032
6,310
(8,840)
42%
-
(21)%
13 Overtime
2,322
2,322
1,845
1,133
1,943
(379)
84%
(39)%
72%
21 FICA
9,467
9,467
11,298
10,027
8,607
(860)
91%
(11)%
(14)%
23 Pension-PERS/PSERS
13,377
13,377
15,087
12,902
13,786
409
103%
(14)%
7%
24 Industrial Insurance
3,780
3,780
2,841
3,424
3,806
26
101%
21%
11%
25 Medical & Dental
21,382
21,382
28,889
24,195
23,536
2,154
110%
(16)%
(3)%
Total Salaries & Benefits
176,910
176,910
207,998
176,950
168,184
(8,726)
95%
(15)%
(5)%
31 Supplies
25,400
25,400
19,610
22,381
16,737
(8,663)
66%
14%
(25)%
41 Professional Services
58,400
58,400
45,650
39,906
37,942
(20,458)
65%
(13)%
(5)%
42 Communication
500
-
661
-
-
-
-
-
43 Travel
600
600
250
278
358
(242)
60%
11%
29%
44 Advertising
10,500
10,500
10,423
4,356
4,762
(5,738)
45%
(58)%
9%
45 Rentals and Leases
6,800
6,800
4,103
5,224
5,706
(1,094)
84%
27%
9%
49 Miscellaneous
2,550
2,550
1,112
1,093
1,685
(865)
66%
(2)%
54%
Total Operating Expenses
104,750
104,250
81,809
73,239
67,191
(37,059)
64%
(10)%
(8)%
Total Expenses
281,660
281,160
289,808
250,188
235,374
(45,786)
84%
(14)%
(6)%
Percent of year completed
108.33%
25
RECREATION
PLANNING AND BUSINESS OPERATIONS
3/24/2018 12:43
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015 2016
2017
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
% SPEND 2015/2016 2016/2017
11 Salaries
1 237,624
237,6241
- -
201,446
(36,178)
85% - -
13 Overtime
464
464
- -
1,142
678
246% - -
21 FICA
18,119
18,119
- -
15,381
(2,738)
85% - -
23 Pension-PERS/PSERS
28,529
28,529
- -
20,675
(7,854)
72% - -
24 Industrial Insurance
3,440
3,440
- -
2,061
(1,379)
60% - -
25 Medical & Dental
63,043
63,043
- -
46,322
(16,721)
73% - -
28 Uniform/Clothing
230
230
- -
225
(5)
98% - -
Total Salaries & Benefits
351,449
351,449
- -
287,253
(64,196)
82% - -
31 Supplies
6,800
6,800
- -
10,194
3,394
150% - -
41 Professional Services
3,000
3,000
- -
151
(2,849)
5% - -
42 Communication
8,800
8,800
- -
2,229
(6,571)
25% - -
43 Travel
1,400
1,400
- -
1,026
(374)
73% - -
44 Advertising
500
500
- -
-
(500)
- - -
45 Rentals and Leases
39,610
39,610
-
26,823
(12,787)
68% - -
48 Repairs and Maintenance
19,700
19,700
- -
7,855
(11,845)
40% - -
49 Miscellaneous
29,300
29,300
_ -
27,538
(1,762)
94% - -
Total Operating Expenses
1 109,110
109,110
1 - -
75,816
(33,294)
69% - -
23,434
20,530
(1,470)
i
7%
(12)%
41
Total Expenses
460,559
460,559
- -
363,069
(97,490)
79% - -
Percent of year completed
RECREATION
RENTAL OPERATIONS
108.33%
3/24/2018 12:43
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
127,0291
357,179
337,215
123,451
(3,578)
97%
(6)%
(63)%
12
Extra Labor
61,620
I
61,620
-
51,004
55,986
(5,634)
91%
-
10%
13
Overtime
929
929
4,586
4,205
1,082
153
116%
(8)%
(74)%
21
FICA
14,317
14,317
27,302
29,739
13,619
(698)
95%
9%
(54)%
23
Pension-PERS/PSERS
15,254
15,254
36,580
42,570
18,619
3,365
122%
16%
(56)%
24
Industrial Insurance
9,044
9,044
5,591
10,111
6,488
(2,556)
72%
81%
(36)%
25
Medical & Dental
31,848
31,848
I 81,857
84,698
31,206
(642)
98%
3%
(63)%
28
Uniform/Clothing
-
-
197
--
-
-
-
-
Total Salaries & Benefits
260,041
260,041
513,293
559,542
250,450
(9,591)
96%
9%
(55)%
31
Supplies
10,300
10,300
38,567
35,817
10,005
(295)
97%
(7)%
(72)%
34
Items Purchased for resale
22,000
22,000
21,924
23,434
20,530
(1,470)
93%
7%
(12)%
41
Professional Services
5,400
5,400
-
3,460
-
(5,400)
-
-
-
42
Communication
-
-
2,928
7,872
-
-
-
169%
-
43
Travel
325
325
1,056
291
264
(61)
81%
(72)%
(9)%
44
Advertising
6,700
6,700
6,108
6,192
6,253
(447)
93%
1%
1%
45
Rentals and Leases
2,000
2,000
41,938
23,943
351
(1,649)
18%
(43)%
(99)%
48
Repairs and Maintenance
1,500
1,500
15,509
19,822
741
(759)
49%
28%
(96)%
49
Miscellaneous
3,700
3,700
25,133
24,050
1,497
(2,203)
40%
(4)%
(94)%
Total Operating Expenses
51,925
51,925
153,165
144,882
39,641
(12,284)
76%
(5)%
(73)%
Total Expenses
311,966
311,966
666,457
704,424
290,091
(21,875)
93%
6%
(59)%
Percent of year completed
26
108.33%
COMMUNITY DEVELOPMENT
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
3/24/2018 12:45
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
2,108,057
2,108,057
1,760,889
1,934,610
2,028,438
(79,619)
96%
10%
5%
12 Extra Labor
51,074
51,074
98,192
66,250
53,079
2,005
104%
(33)%
(20)%
13 Overtime
11,094
11,094
6,103
3,165
6,796
(4,298)
61%
(48)%
115%
21 FICA
166,064
166,064
139,893
149,893
156,066
(9,998)
94%
7%
4%
23 Pension-PERS/PSERS
254,047
254,047
184,837
219,685
243,041
(11,006)
96%
19%
11%
24 Industrial Insurance
23,960
23,960
13,543
15,261
15,762
(8,198)
66%
13%
3%
25 Medical & Dental
417,425
417,425
292,722
343,748
369,897
(47,528)
89%
17%
8%
26 Unemployment
-
-
351
-
-
-
-
-
-
28 Uniform/Clothing
2,975
2,975
99
551
610
(2,365)
21%
459%
11%
Total Salaries & Benefits
3,034,696
3,034,696
2,496,628
2,733,164
2,873,690
(161,006)
95%
9%
5%
31 Supplies
37,180
37,180
45,774
35,947
61,802
24,622
166%
(21)%
72%
35 Small Tools
500
500
439
-
181
(319)
36%
-
-
41 Professional Services
253,400
253,400
389,705
223,024
242,302
(11,098)
96%
(43)%
9%
42 Communication
6,500
6,500
4,056
4,548
9,633
3,133
148%
12%
112%
43 Travel
13,800
13,800
5,887
5,682
5,054
(8,746)
37%
(3)%
(11)%
44 Advertising
-
-
411
-
303
303
-
-
-
45 Rentals and Leases
12,800
12,800
19,604
17,551
16,836
4,036
132%
(10)%
(4)%
47 Public Utilities
2,500
2,500
911
1,704
2,662
162
106%
87%
56%
48 Repairs and Maintenance
51,185
51,185
52,190
60,192
11,404
(39,781)
22%
15%
(81)%
49 Miscellaneous
152,777
152,777
69,887
112,657
51,852
(100,925)
34%
61%
(54)%
51 Inter -Governmental
8,000
8,000
11,264
15,408
7,642
(359)
96%
37%
(50)%
53 Ext Taxes, Oper Assess
-
-
1
1
289
289
-
100%
23960%
Total Operating Expenses
538,642
538,642
600,129
476,715
409,959
(128,683)
76%
(21)%
(14)%
Total Expenses
3,573,338
3,573,338
3,096,757
3,209,879
3,283,649
(289,689)
92%
4%
2%
Percent of year completed
COMMUNITY DEVELOPMENT
DIVISION SUMMARY
108.33%
3/24/2018 12:45
Percent of year completed
108.33%
27
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
363,988
350,136
341,670
353,189
(10,799)
97%
(2)%
3%
CODE ENFORCEMENT
469,930
469,930
359,524
392,069
389,566
(80,364)
83%
9%
(1)%
PERMIT CENTER
399,556
399,556
442,945
445,636
359,905
(39,651)
90%
1%
(19)%
BUILDING, PERMIT AND PLANREVIE%
815,025
815,025
621,449
723,733
714,434
(100,591)
88%
16%
(1)%
PLANNING
1,233,070
1,233,070
1,221,395
1,036,220
1,169,715
(63,355)
95%
(15)%
13%
RECYCLING PROGRAM
46,000
46,000
48,526
44,951
45,304
(696)
98%
(7)%
1%
TDM PROGRAM
245,769
245,769
52,783
225,600
251,535
5,766
102%
327%
11%
Total Expenses
3,573,338
3,573,338
3,096,757
3,209,879
3,283,649
(289,689)
92%
4%
2%
Percent of year completed
108.33%
27
COMMUNITY DEVELOPMENT
ADMINISTRATION
3/24/2018 12:45
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
230,470
223,474
226,899
231,832
1,362
101%
2%
2%
13 Overtime
1,114
1,114
725
-
2,409
1,295
216%
-
-
21 FICA
15,422
15,422
15,142
15,196
16,128
706
105%
0%
6%
23 Pension-PERS/PSERS
27,668
27,668
22,748
25,251
27,874
206
101%
11%
10%
24 Industrial Insurance
706
706
545
583
526
(180)
75%
7%
(10)%
25 Medical & Dental
48,628
48,628
48,123
43,643
41,659
(6,969)
86%
(9)%
(5)%
Total Salaries & Benefits
324,008
324,008
310,758
311,572
320,428
" (3,580)
99%
0%
3%
31 Supplies
9,680
9,680
19,359
16,103
21,268
11,588
220%
(17)%
32%
41 Professional Services
13,000
13,000
11,258
750
107
(12,893)
1%
(93)%
(86)%
43 Travel
500
500
831
2,042
824
324
165%
146%
(60)%
45 Rentals and Leases
4,800
4,800
5,377
7,590
4,573
(227)
95%
41%
(40)%
48 Repairs and Maintenance
500
500
943
1,289
1,247
747
249%
37%
(3)%
49 Miscellaneous
11,500
11,500
1,610
2,323
4,453
(7,047)
39%
44%
92%
53 Ext Taxes, Assessments-
3,749
-
1
1
289
289
-
100%
23960%
Total Operating Expenses
39,980
39,980
39,379
30,098
32,761
, (7,219)
82%
(24)%
9%
49 Miscellaneous
53,427
53,427
1,154
1,099
9,650
(43,777)
18%
(5)%
778%
Total Expenses
363,988
363,988
350,136
341,670
353,189
(10,799)
97%
(2)%
3%
Percent of year completed
COMMUNITY DEVELOPMENT
CODE ENFORCEMENT
108.33%
3/24/2018 12:45
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
267,047
267,047
232,376
242,138
247,096
(19,951)
93%
4%
2%
12 Extra Labor
5,574
5,574
-
17,540
980
(4,594)
18%
-
(94)%
13 Overtime
2,786
2,786
2,169
-
145
(2,641)
5%
-
-
21 FICA
21,146
21,146
17,943
19,865
19,162
(1,984)
91%
11%
(4)%
23 Pension-PERS/PSERS
31,766
31,766
23,935
28,173
27,996
(3,770)
88%
18%
(1)%
24 Industrial Insurance
8,732
8,732
6,165
6,354
5,421
(3,311)
62%
3%
(15)%
25 Medical & Dental
68,628
68,628
35,728
56,159
62,851
(5,777)
92%
57%
12%
28 Uniform/Clothing
475
475
-
392
428
(47)
90%
-
9%
Total Salaries & Benefits
406,154
406,154
318,315
370,622
364,079
(42,075)
90%
16%
(2)%
31 Supplies
500
500
329
1,963
5,135
4,635
1027%
496%
162%
41 Professional Services-
-
26,955
8,905
68
68
-
(67)%
(99)%
42 Communication
3,000
3,000
2,881
3,062
2,592
(408)
86%
6%
(15)%
43 Travel
600
600
1,173
39
1,003
403
167%
(97)%
2472%
45 Rentals and Leases
3,749
3,749
7,805
4,675
4,378
629
117%
(40)%
(6)%
47 Public Utilities
2,500
2,500
911
1,704
2,662
162
106%
87%
56%
49 Miscellaneous
53,427
53,427
1,154
1,099
9,650
(43,777)
18%
(5)%
778%
Total Operating Expenses
63,776
63,776
41,209
21,447
25,488
(38,288)
40%
(48)%
19%
Total Expenses
469,930
469,930
359,524
392,069
389,566
(80,364)
83%
9%
(1)%
Percent of year completed
28
108.33%
COMMUNITY DEVELOPMENT
PERMIT CENTER
3/24/2018 12:45
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
205,279
243,475
247,083
204,989
(290)
100%
1%
(17)%
13 Overtime
1,847
1,847
-
110
116
(1,731)
6%
-
5%
21 FICA
15,857
15,857
18,628
18,912
15,567
(290)
98%
2%
(18)%
23 Pension-PERS/PSERS
24,651
24,651
23,932
27,292
24,311
(340)
99%
14%
(11)%
24 Industrial Insurance
1,059
1,059
1,031
1,007
742
(317)
70%
(2)%
(26)%
25 Medical & Dental
60,663
60,663
57,135
65,671
59,947
(716)
99%
15%
(9)%
Total Salaries & Benefits
309,356
309,356
344,202
360,074
305,671
(3,685)
99%
5%
(15)%
31 Supplies
3,000
3,000
2,357
2,227
2,475
(525)
83%
(6)%
11%
41 Professional Services
10,000
10,000
24,001
7,013
23,398
13,398
234%
(71)%
234%
42 Communication-
500
-
-
493
622
622
-
-
26%
43 Travel
3,700
3,700
1,913
730
796
(2,904)
22%
(62)%
9%
48 Repairs and Maintenance
42,000
42,000
43,116
50,800
5,920
(36,080)
14%
18%
(88)%
49 Miscellaneous
31,500
31,500
27,356
24,301
21,024
(10,476)
67%
(11)%
(13)%
Total Operating Expenses
90,200
90,200
98,743
85,563
54,234
(35,966)
60%
(13)%
(37)%
48 Repairs and Maintenance
550
550
-
-
-
(550)
-
-
-
Total Expenses
399,556
399,556
442,945
445,636
359,905
(39,651)
90%
1%
(19)%
Percent of year completed
COMMUNITY DEVELOPMENT
BUILDING, PERMIT AND PLAN REVIEW
108.33%
3/24/2018 12:45
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
494,054
494,054
294,319
389,918
436,254
f (57,800)
88%
32%
12%
13 Overtime
3,500
3,500
2,292
2,485
2,853
(647)
82%
8%
15%
21 FICA
38,027
38,027
22,340
29,665
33,253
(4,774)
87%
33%
12%
23 Pension-PERS/PSERS
60,553
60,553
30,099
43,314
50,949
(9,604)
84%
44%
18%
24 Industrial Insurance
9,261
9,261
3,008
4,404
5,968
(3,293)
64%
46%
36%
25 Medical & Dental
104,579
104,579
52,471
70,095
85,020
(19,559)
81%
34%
21%
28 Uniform/Clothing
2,500
2,500
99
159
183
(2,317)
7%
61%
15%
Total Salaries & Benefits
712,474
712,474
404,627
540,040
614,480
(97,994)
86%
33%
14%
31 Supplies
3,000
3,000
7,597
5,489
2,078
(922)
69%
(28)%
(62)%
35 Small Tools
500
500
439
-
181
(319)
36%
-
-
41 Professional Services
83,400
83,400
179,163
145,022
79,015
(4,385)
95%
(19)%
(46)%
42 Communication
500
500
662
993
6,420
5,920
1284%
50%
547%
43 Travel
1,500
1,500
195
817
336
(1,164)
22%
319%
(59)%
45 Rentals and Leases
4,251
4,251
6,422
5,287
7,885
3,634
185%
(18)%
49%
48 Repairs and Maintenance
550
550
-
-
-
(550)
-
-
-
49 Miscellaneous
8,850
8,850
22,344
26,085
4,039
(4,811)
46%
17%
(85)%
Total Operating Expenses
102,551
102,551
216,822
183,693
99,954
(2,597)
97%
(15)%
(46)%
Total Expenses
815,025
815,025
621,449
723,733
714,434
(100,591)
88%
16%
(1)%
Percent of year completed
108.33%
29
COMMUNITY DEVELOPMENT
PLANNING
3/24/2018 12:45
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
794,661
794,661
757,437
739,180
800,489
5,828
101%
(2)%
8%
12 Extra Labor
45,500
45,500
68,813
12,993
11,347
(34,153)
25%
(81)%
(13)%
13 Overtime
1,847
1,847
917
570
1,273
(574)
69%
(38)%
123%
21 FICA
66,697
66,697
62,900
56,815
60,716
(5,981)
91%
(10)%
7%
23 Pension-PERS/PSERS
95,419
95,419
80,147
81,668
94,364
(1,055)
99%
2%
16%
24 Industrial Insurance
3,000
3,000
2,616
2,246
2,294
(706)
76%
(14)%
2%
25 Medical & Dental
116,811
116,811
98,195
99,217
110,779
(6,032)
95%
1%
12%
Total Salaries & Benefits
1,123,935
1,123,935
1,071,377
992,689
1,081,264
(42,671)
96%
(7)%
9%
31 Supplies
8,000
8,000
4,551
4,932
6,106
(1,894)
76%
8%
24%
41 Professional Services
64,000
64,000
124,188
19,880
70,734
6,734
111%
(84)%
256%
42 Communication
3,000
3,000
42
-
-
(3,000)
-
-
-
43 Travel
2,000
2,000
974
749
1,918
(82)
96%
(23)%
156%
48 Repairs and Maintenance
8,135
8,135
8,132
8,104
4,237
(3,898)
52%
(0)%
(48)%
49 Miscellaneous
24,000
24,000
12,130
9,866
5,456
(18,544)
23%
(19)%
(45)%
Total Operating Expenses
109,135
109,135
150,018
43,531
88,451
(20,684)
81%
(71)%
103%
Total Expenses
1,233,070
1,233,070
1,221,395
1,036,220
1,169,715
(63,355)
95%
(15)%
13%
Percent of year completed
COMMUNITY DEVELOPMENT
RECYCLING PROGRAM
108.33%
3/24/2018 12:45
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-
-
9,693
10,531
5,902
5,902
-
9%
(44)%
21 FICA
-
-
684
730
436
436
-
7%
(40)%
23 Pension-PERS/PSERS
-
-
959
1,177
707
707
-
23%
(40)%
24 Industrial Insurance-
-
31
36
22
22
-
17%
(41)%
25 Medical & Dental
-
-
1,068
913
49
49
-
(14)%
(95)%
Total Salaries & Benefits-
-
12,435
13,389
7,116
7,116
-
8%
(47)%
31 Supplies
9,000
9,000
11,579
4,009
6,194
(2,806)
69%
(65)%
55%
41 Professional Services
30,000
30,000
20,319
21,933
28,284
(1,716)
94%
8%
29%
42 Communication-
-
471
-
-
-
-
-
-
44 Advertising-
-
411
-
303
303
-
-
-
49 Miscellaneous
7,000
7,000
3,309
5,620
3,407
(3,593)
49%
70%
(39)%
Total Operating Expenses
46,000
46,000
36,090
31,562
38,188
(7,812)
83%
(13)%
21%
Total Expenses
46,000
46,000
48,526
44,951
45,304
(696)
98%
(7)%
1%
Percent of year completed
30
108.33%
COMMUNITY DEVELOPMENT
TDM PROGRAM
3/24/2018 12:45
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
116,546
115
78,861
101,876
(14,670)
87%
68727%
29%
12
Extra Labor
-
-
29,378
35,717
40,752
40,752
-
22%
14%
21
FICA
8,915
8,915
2,256
8,709
10,804
1,889
121%
286%
24%
23
Pension-PERS/PSERS
13,990
13,990
3,017
12,810
16,840
2,850
120%
325%
31%
24
Industrial Insurance
1,202
1,202
147
630
789
(413)
66%
329%
25%
25
Medical & Dental
18,116
18,116
2
8,050
9,591
(8,525)
53%
484830%
19%
Total Salaries & Benefits
158,769
158,769
34,914
144,778
180,652
21,883
114%
315%
25%
31
Supplies
4,000
4,000
-
1,225
18,546
14,546
464%
-
1414%
41
Professional Services
53,000
53,000
3,821
19,522
40,695
(12,305)
77%
411%
108%
43
Travel
5,500
5,500
800
1,305
177
(5,323)
3%
63%
(86)%
49
Miscellaneous
16,500
16,500
1,984
43,361
3,823
(12,677)
23%
2085%
(91)%
51
Inter -Governmental
8,000
8,000
11,264
15,408
7,642
(359)
96%
37%
(50)%
Total Operating Expenses
87,000
87,000
17,869
80,821
70,883
(16,117)
81%
352%
(12)%
Total Expenses
245,769
245,769
52,783
225,600
251,535
5,766
102%
327%
11%
Percent of year completed
108.33%
31
MUNICIPAL COURT
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
3/24/2018 12:45
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
I 756,312
756,312
r 696,865
700,436
756,510
198
100%
1%
8%
12 Extra Labor
4,180
4,180
10,494
20,547
558
(3,622)
13%
96%
(97)%
13 Overtime
4,661
4,661
889
2,518
-
(4,661)
-
183%
-
21 FICA
57,112
57,112
52,452
53,853
56,413
(699)
99%
3%
5%
23 Pension-PERS/PSERS
90,616
90,616
72,792
81,080
90,172
(444)
100%
11%
11%
24 Industrial Insurance
3,477
3,477
2,720
2,758
2,605
(873)
75%
1%
(6)%
25 Medical & Dental
185,542
185,542
141,397
152,270
163,622
(21,920)
88%
8%
7%
26 Unemployment
-
--
1,930
-
-
-
-
-
Total Salaries & Benefits
1,101,900
1,101,900
977,610
1,015,392
1,069,880
(32,020)
97%
4%
5%
31 Supplies
14,283
14,283
13,704
12,446
15,234
951
107%
(9)%
22%
35 Small Tools
-
-
2,932
542
953
953
-
(82)%
76%
41 Professional Services
105,000
105,000
90,196
97,928
97,904
(7,096)
93%
9%
(0)%
42 Communication
24,150
24,150
6,777
5,186
9,083
(15,067)
38%
(23)%
75%
43 Travel
10,000
10,000
6,737
3,419
9,391
(609)
94%
(49)%
175%
45 Rentals and Leases
2,000
2,000
2,087
2,244
7,653
5,653
383%
8%
241%
48 Repairs and Maintenance
2,300
2,300
294
521
348
(1,952)
15%
77%
(33)%
49 Miscellaneous
23,170
23,170
23,444
17,723
22,729
(441)
98%
(24)%
28%
53 Ext Taxes, Assessments
5
5
2
-
-
(5)
-
-
-
64 Miscellaneous
25,000
25,000
_ 70,275
-
-
(25,000)
-
-
-
Total Operating Expenses
205,908
205,908
216,449
140,008
163,294
(42,614)
79%
(35)%
17%
Total Expenses
1,307,808
1,307,808
1,194,059
1,155,400
1,233,173
(74,635)
94%
(3)%
7%
Percent of year completed
32
108.33%
POLICE
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
3/24/2018 12:47
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
ALLOCATED
BDGT
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
9,003,291
9,003,291
8,473,572
8,418,712
8,700,593
(302,698)
97%
(1)%
3%
12 Extra Labor
--
2,281,507
-
-
858
858
-
-
-
13 Overtime
928,495
928,495
1,006,111
925,216
845,730
(82,765)
91%
(8)%
(9)%
15 Holiday/Kelly Payoff
201,063
201,063
-
207,947
211,499
10,436
105%
-
2%
21 FICA
756,032
756,032
707,583
714,068
736,012
(20,020)
97%
1%
3%
22 Pension-LEOFF 2
472,077
472,077
452,387
434,207
450,010
(22,068)
95%
(4)%
4%
23 Pension-PERS/PSERS
146,051
146,051
113,944
130,199
143,903
(2,148)
99%
14%
11%
24 Industrial Insurance
273,809
273,809
198,661
212,221
189,411
(84,398)
69%
7%
(11)%
25 Medical & Dental
1,933,791
1,933,791
1,759,880
1,838,770
1,792,979
(140,812)
93%
4%
(2)%
26 Unemployment
--
1,345,809
143
12,871
8,932
8,932
-
8895%
(31)%
Total Salaries & Benefits
13,714,609
13,714,609
12,712,281
12,894,210
13,079,927
(634,682)
95%
1%
1%
31 Supplies
180,850
180,850
173,923
236,759
273,755
92,905
151%
36%
16%
35 Small Tools
15,600
15,600
7,592
629
41,127
25,527
264%
(92)%
6436%
41 Professional Services
70,000
70,000
61,181
63,438
52,781
(17,219)
75%
4%
(17)%
42 Communication
121,000
121,000
89,997
105,106
116,565
(4,435)
96%
17%
11%
43 Travel
41,880
41,880
39,493
52,985
47,434
5,554
113%
34%
(10)%
44 Advertising
1,500
1,500
-
811
453
(1,047)
30%
-
(44)%
45 Rentals and Leases
896,843
896,843
1,120,521
873,932
795,836
(101,007)
89%
(22)%
(9)%
46 Insurance
230,223
230,223
240,000
240,000
230,223
-
100%
0%
(4)%
47 Public Utilities
-
-
2,832
2,518
3,499
3,499
-
(11)%
39%
48 Repairs and Maintenance
188,922
188,922
177,439
153,985
65,943
(122,979)
35%
(13)%
(57)%
49 Miscellaneous
79,641
79,641
76,427
71,454
83,057
3,416
104%
(7)%
16%
51 Inter -Governmental
2,747,024
2,747,024
2,211,149
2,453,692
2,690,518
(56,506)
98%
11%
10%
64 Machinery & Equipment
--
-
706,179
(0)
(0)
-
-
(100)%
Total Operating Expenses
4,573,483
4,573,483
4,200,553
4,961,487
4,401,191
(172,292)
96%
18%
(11)%
Total Expenses
18,288,092
18,288,092
16,912,835
17,855,697
17,481,118
(806,974)
96%
6%
(2)%
Percent of year completed
POLICE
DIVISION SUMMARY
108.33%
3/24/2018 12:47
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
1,794,634
1,632,772
2,338,192
1,944,349
149,715
108%
43%
(17)%
INVESTIGATION
2,147,558
2,147,558
2,194,099
2,281,507
2,149,103
1,545
100%
4%
(6)%
PATROL
6,506,261
6,506,261
6,488,340
6,387,402
6,382,306
(123,955)
98%
(2)%
(0)%
RECORDS/EVIDENCE
1,217,212
1,217,212
990,866
1,119,000
1,112,197
(105,015)
91%
13%
(1)%
ANTI-CRIME
846,734
846,734
812,696
642,153
812,805
(33,929)
96%
(21)%
27%
PROFESSIONAL STANDARDS
2,021,287
2,021,287
1,688,764
1,754,667
1,465,834
(555,453)
73%
4%
(16)%
TRAINING
287,102
287,102
303,954
280,342
286,589
(513)
100%
(8)%
2%
TRAFFIC
591,180
591,180
568,804
576,865
525,322
(65,858)
89%
1%
(9)%
FACILITIES
120,000
120,000
--
112,170
(7,830)
93%
-
-
PRISONER CARE & CUSTODY
1,509,914
1,509,914
1,263,902
1,345,809
1,481,620
(28,294)
98%
6%
10%
ANIMAL SERVICES
118,852
118,852
70,735
108,136
111,892
(6,960)
94%
53%
3%
COMMUNICATION, DISPATCH
1,127,358
1,127,358
897,903
1,015,006
1,096,931
(30,427)
97%
13%
8%
SPECIAL SERVICES UNIT
--
-
6,619
-
-
-
-
-
Total Expenses
18,288,092
18,288,092
16,912,835
17,855,697
17,481,118
(806,974)
96%
6%
(2)%
Percent of year completed
108.33%
33
POLICE
ADMINISTRATION
3/24/2018 12:47
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
ALLOCATED
BDGT
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11 Salaries
929,989
929,989
908,665
904,689
1,113,076
183,087
120%
(0)%
23%
12 Extra Labor
--
213,719
-
-
858
858
-
-
-
13 Overtime
2,923
2,923
2,102
-
903
(2,020)
31%
-
-
21 FICA
62,064
62,064
61,443
59,150
78,187
16,123
126%
(4)%
32%
22 Pension-LEOFF
46,693
46,693
43,400
41,221
46,434
(259)
99%
(5)%
13%
23 Pension-PERS/PSERS
8,855
8,855
7,451
8,071
18,023
9,168
204%
8%
123%
24 Industrial Insurance
18,294
18,294
12,767
13,047
13,301
(4,993)
73%
2%
2%
25 Medical & Dental
155,097
155,097
130,766
128,512
166,722
11,625
107%
(2)%
30%
26 Unemployment
--
7,091
-
-
7,979
7,979
-
-
-
Total Salaries & Benefits
1,223,915
1,223,915
1,166,595
1,154,691
1,445,484
221,569
118%
(1)%
25%
31 Supplies
24,000
24,000
23,938
21,423
24,987
987
104%
(11)%
17%
35 Small Tools
--
6,351
-
272
6,151
6,151
-
-
2165%
41 Professional Services
15,000
15,000
9,180
10,900
21,770
6,770
145%
19%
100%
42 Communication
121,000
121,000
28,713
38,534
87,948
(33,052)
73%
34%
128%
43 Travel
10,000
10,000
4,946
5,471
5,866
(4,134)
59%
11%
7%
44 Advertising
1,100
1,100
-
798
-
(1,100)
-
-
-
45 Rentals and Leases
61,478
61,478
60,856
55,543
48,489
(12,989)
79%
(9)%
(13)%
46 Insurance
230,223
230,223
240,000
240,000
230,223
-
100%
0%
(4)%
48 Repairs and Maintenance
86,518
86,518
84,930
86,261
53,251
(33,267)
62%
2%
(38)%
49 Miscellaneous
5,500
5,500
3,531
4,925
5,448
(52)
99%
39%
11%
51 Inter -Governmental
15,900
15,900
10,084
19,814
14,732
(1,168)
93%
96%
(26)%
64 Machinery & Equipment
--
-
699,559
(0)
(0)
-
-
(100)%
Total Operating Expenses
570,719
570,719
466,177
1,183,501
498,865
(71,854)
87%
154%
(58)%
Total Expenses
1,794,634
1,794,634
1,632,772
2,338,192
1,944,349
149,715
108%
43%
(17)%
Percent of year completed
POLICE
INVESTIGATION
108.33°%
3/24/2018 12:47
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
1,319,637
1,314,232
1,403,743
1,383,377
63,740
105%
7%
(1)%
13 Overtime
173,542
173,542
165,726
213,719
150,608
(22,934)
87%
29%
(30)%
21 FICA
113,950
113,950
110,613
121,185
116,672
2,722
102%
10%
(4)%
22 Pension-LEOFF
72,920
72,920
70,312
77,376
73,468
548
101%
10%
(5)%
23 Pension-PERS/PSERS
15,918
15,918
13,104
14,586
15,903
(15)
100%
11%
9%
24 Industrial Insurance
41,629
41,629
31,190
36,258
29,504
(12,125)
71%
16%
(19)%
25 Medical & Dental
264,160
264,160
238,515
249,748
242,490
(21,670)
92%
5%
(3)%
Total Salaries & Benefits
2,001,756
2,001,756
1,943,692
2,116,615
2,012,021
10,265
101%
9%
(5)%
31 Supplies
12,000
12,000
13,764
7,091
29,313
17,313
244%
(48)%
313%
41 Professional Services
4,000
4,000
4,172
3,404
11,957
7,957
299%
(18)%
251%
42 Communication
--
1,034
474
7,227
7,227
-
(54)%
1425%
43 Travel
5,000
5,000
7,409
6,351
6,246
1,246
125%
(14)%
(2)%
45 Rentals and Leases
112,302
112,302
216,206
131,496
79,894
(32,408)
71%
(39)%
(39)%
47 Public Utilities
--
1,350
1,396
1,338
1,338
-
3%
(4)%
48 Repairs and Maintenance
9,000
9,000
5,656
13,780
330
(8,670)
4%
144%
(98)%
49 Miscellaneous
3,500
3,500
816
901
777
(2,723)
22%
10%
(14)%
Total Operating Expenses
145,802
145,802
250,407
164,892
137,082
(8,720)
94%
(34)%
(17)%
Total Expenses
2,147,558
2,147,558
2,194,099
2,281,507
2,149,103
1,545
100%
4%
(6)%
Percent of year completed
34
108.33%
POLICE
PATROL
3/24/2018 12:47
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
3,599,974
3,661,485
3,456,590
3,596,262
(3,712)
100%
(6)%
4%
13 Overtime
553,184
553,184
459,221
408,792
441,041
(112,143)
80%
(11)%
8%
15 Holiday Pay
201,063
201,063
-
207,947
211,499
10,436
105%
-
2%
21 FICA
325,928
325,928
311,686
310,135
323,558
(2,370)
99%
(0)%
4%
22 Pension-LEOFF
224,945
224,945
232,170
209,342
224,608
(337)
100%
(10)%
7%
23 Pension-PERS/PSERS
6,110
6,110
2,488
5,400
6,154
44
101%
117%
14%
24 Industrial Insurance
131,570
131,570
102,515
107,152
98,411
(33,159)
75%
5%
(8)%
25 Medical & Dental
843,096
843,096
890,724
920,054
855,540
12,444
101%
3%
(7)%
26 Unemployment
--
31 Supplies
-
3,093
(332)
(332)
-
-
(111)%
Total Salaries & Benefits
5,885,870
5,885,870
5,660,289
5,628,505
5,756,741
(129,129)
98%
(1)%
2%
31 Supplies
59,450
59,450
45,628
105,280
117,360
57,910
197%
131%
11%
35 Small Tools
600
600
7,592
358
24,848
24,248
4141%
(95)%
6846%
41 Professional Services
8,000
8,000
2,825
4,970
3,662
(4,338)
46%
76%
(26)%
42 Communication
--
45 Rentals and Leases
48,069
51,885
5,471
5,471
-
8%
(89)%
43 Travel
500
500
269
349
170
(330)
34%
30%
(51)%
45 Rentals and Leases
482,337
482,337
645,512
550,562
470,934
(11,403)
98%
(15)%
(14)%
48 Repairs and Maintenance
65,404
65,404
69,373
39,240
1,768
(63,636)
3%
(43)%
(95)%
49 Miscellaneous
4,100
4,100
8,784
6,253
1,353
(2,747)
33%
(29)%
(78)%
Total Operating Expenses
620,391
620,391
828,050
758,896
625,566
5,175
101%
(8)%
(18)%
13%
(1)%
Total Expenses
6,506,261
6,506,261
6,488,340
6,387,402
6,382,306
(123,955)
98%
(2)%
(0)%
Percent of year completed
POLICE
RECORDS/EVIDENCE
108.33%
3/24/2018 12:47
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
785,175
619,104
710,267
719,322
(65,853)
92%
15%
1%
13 Overtime
32,248
32,248
68,263
45,205
41,542
9,294
129%
(34)%
(8)%
21 FICA
60,929
60,929
51,929
57,088
57,699
(3,230)
95%
10%
1%
23 Pension-PERS/PSERS
97,109
97,109
67,963
83,981
89,458
(7,651)
92%
24%
7%
24 Industrial Insurance
4,975
4,975
3,004
3,391
3,164
(1,811)
64%
13%
(7)%
25 Medical & Dental
167,376
167,376
123,639
145,446
145,009
(22,367)
87%
18%
(0)%
26 Unemployment
--
143
9,778
1,285
1,285
-
6733%
(87)%
Total Salaries & Benefits
1,147,812
1,147,812
934,044
1,055,156
1,057,480
(90,332)
92%
13%
0%
31 Supplies
29,400
29,400
26,215
32,466
15,467
(13,933)
53%
24%
(52)%
35 Small Tools
15,000
15,000
--
10,128
(4,872)
68%
-
-
41 Professional Services
9,000
9,000
7,153
6,234
595
(8,405)
7%
(13)%
(90)%
42 Communication
-
-
7,979
4,454
6,109
6,109
-
(44)%
37%
43 Travel
-
-
-
1,469
1,197
1,197
-
-
(19)%
45 Rentals and Leases
-
-
4,584
6,491
3,167
3,167
-
42%
(51)%
48 Repairs and Maintenance
13,500
13,500
10,545
12,047
9,257
(4,243)
69%
14%
(23)%
49 Miscellaneous
2,500
2,500
345
683
8,796
6,296
352%
98%
1188%
Total Operating Expenses
69,400
69,400
56,821
63,844
54,717
(14,683)
79%
12%
(14)%
Total Expenses
1,217,212
1,217,212
990,866
1,119,000
1,112,197
(105,015)
91%
13%
(1)%
Percent of year completed
108.33%
35
POLICE
ANTI-CRIME
3/24/2018 12:47
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
495,212
461,534
358,337
476,118
(19,094)
96%
(22)%
33%
13 Overtime
58,459
58,459
85,917
50,151
87,651
29,192
150%
(42)%
75%
21 FICA
42,311
42,311
41,790
31,217
43,061
750
102%
(25)%
38%
22 Pension-LEOFF
29,563
29,563
28,493
21,257
29,908
345
101%
(25)%
41%
24 Industrial Insurance
16,666
16,666
12,180
9,894
11,276
(5,390)
68%
(19)%
14%
25 Medical & Dental
105,001
105,001
93,157
78,138
98,355
(6,646)
94%
(16)%
26%
Total Salaries & Benefits
747,212
747,212
723,071
548,993
746,369
(843)
100%
(24)%
36%
31 Supplies
2,000
2,000
693
2,180
4,886
2,886
244%
215%
124%
42 Communication
--
8,300
1,409
3,268
3,887
3,887
-
132%
19%
43 Travel
-
-
-
68
124
124
-
-
83%
45 Rentals and Leases
86,522
86,522
80,794
74,979
52,295
(34,227)
60%
(7)%
(30)%
48 Repairs and Maintenance
1,000
1,000
64
-
-
(1,000)
-
-
-
49 Miscellaneous
10,000
10,000
6,665
12,665
5,245
(4,755)
52%
90%
(59)%
Total Operating Expenses
99,522
99,522
89,625
93,159
66,436
(33,086)
67%
4%
(29)%
48 Repairs and Maintenance
1,000
1,000
1,806
547
42
(958)
4%
(70)%
(92)%
Total Expenses
846,734
846,734
812,696
642,153
812,805
(33,929)
96%
(21)%
27%
Percent of year completed
POLICE
PROFESSIONAL STANDARDS
108.33%
3/24/2018 12:47
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
1,396,260
1,037,111
1,116,440
963,595
(432,665)
69%
8%
(14)%
13 Overtime
45,303
45,303
155,914
147,107
88,187
42,884
195%
(6)%
(40)%
21 FICA
110,001
110,001
90,442
95,539
80,259
(29,742)
73%
6%
(16)%
22 Pension-LEOFF
72,707
72,707
54,130
61,070
51,469
(21,238)
71%
13%
(16)%
23 Pension-PERS/PSERS
10,201
10,201
15,698
10,144
10,444
243
102%
(35)%
3%
24 Industrial Insurance
44,361
44,361
24,492
29,171
23,142
(21,219)
52%
19%
(21)%
25 Medical & Dental
308,300
308,300
205,422
232,536
202,007
(106,293)
66%
13%
(13)%
Total Salaries & Benefits
1,987,133
1,987,133
1,583,210
1,692,007
1,419,103
(568,030)
71%
7%
(16)%
31 Supplies
8,300
8,300
17,699
20,221
27,450
19,150
331%
14%
36%
42 Communication
-
-
2,264
6,457
4,698
4,698
-
185%
(27)%
43 Travel
-
-
1,408
5,451
(15)
(15)
-
287%
(100)%
44 Advertising
400
400
-
13
453
53
113%
-
3294%
45 Rentals and Leases
19,854
19,854
80,125
26,822
12,778
(7,076)
64%
(67)%
(52)%
47 Public Utilities
--
1,481
1,122
1,196
1,196
-
(24)%
7%
48 Repairs and Maintenance
1,000
1,000
1,806
547
42
(958)
4%
(70)%
(92)%
49 Miscellaneous
4,600
4,600
772
2,028
130
(4,470)
3%
163%
(94)%
Total Operating Expenses
34,154
34,154
105,554
62,661
46,730
12,576
137%
(41)%
(25)%
Total Expenses
2,021,287
2,021,287
1,688,764
1,754,667
1,465,834
(555,453)
73%
4%
(16)%
Percent of year completed
36
108.33%
POLICE
TRAINING
3/24/2018 12:47
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
100,189
100,189
114,157
98,993
102,015
1,826
102%
(13)%
3%
13 Overtime
15,500
15,500
22,764
22,050
9,232
(6,268)
60%
(3)%
(58)%
21 FICA
8,667
8,667
9,326
9,034
8,337
(331)
96%
(3)%
(8)%
22 Pension-LEOFF
6,174
6,174
6,268
6,299
6,080
(94)
98%
1%
(3)%
24 Industrial Insurance
3,413
3,413
2,433
2,734
2,309
(1,104)
68%
12%
(16)%
25 Medical & Dental
20,038
20,038
14,126
18,610
18,372
(1,666)
92%
32%
(1)%
Total Salaries & Benefits
153,981
153,981
169,073
157,721
146,346
(7,635)
95%
(7)%
(7)%
31 Supplies
41,100
41,100
41,575
40,508
45,708
4,608
111%
(3)%
13%
41 Professional Services
9,000
9,000
6,377
2,857
140
(8,860)
2%
(55)%
(95)%
42 Communication
--
530
-
1,225
1,225
-
-
-
43 Travel
26,380
26,380
25,462
33,825
33,847
7,467
128%
33%
0%
45 Rentals and Leases
5,200
5,200
5,523
1,150
1,479
(3,721)
28%
(79)%
29%
48 Repairs and Maintenance
2,500
2,500
276
306
-
(2,500)
-
11%
-
49 Miscellaneous
48,941
48,941
55,138
43,976
57,844
8,903
118%
(20)%
32%
Total Operating Expenses
133,121
133,121
134,881
122,622
140,243
7,122
105%
(9)%
14%
Total Expenses
287,102
287,102
303,954
280,342
286,589
(513)
100%
(8)%
2%
Percent of year completed
POLICE
FACILITIES
108.33%
3/24/2018 12:47
Percent of year completed
108.33%
37
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
120,000
--
110,099
(9,901)
92%
- -
47 Public Utilities
-
-
-
-
965
965
-
- -
49 Miscellaneous
-
-
-
-
1,106
1,106
-
- -
Total Operating Expenses
120,000
120,000
--
112,170
(7,830)
93%
- -
Total Expenses
120,000
120,000
-
-
112,170
(7,830)
93%
- -
Percent of year completed
108.33%
37
POLICE
TRAFFIC
3/24/2018 12:47
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
376,855
357,284
369,652
346,827
(30,028)
92%
3%
(6)%
13
Overtime
47,336
47,336
46,204
38,191
26,565
(20,771)
56%
(17)%
(30)%
21
FICA
32,182
32,182
30,354
30,721
28,240
(3,942)
88%
1%
(8)%
22
Pension-LEOFF
19,075
19,075
17,614
17,642
18,043
(1,032)
95%
0%
2%
23
Pension-PERS/PSERS
7,858
7,858
7,240
8,016
3,921
(3,938)
50%
11%
(51)%
24
Industrial Insurance
12,901
12,901
10,081
10,574
8,304
(4,597)
64%
5%
(21)%
25
Medical & Dental
70,723
70,723
63,531
65,727
64,485
(6,238)
91%
3%
(2)%
Total Salaries & Benefits
566,930
566,930
532,307
540,523
496,384
(70,546)
88%
2%
(8)%
31
Supplies
4,600
4,600
4,412
7,588
8,584
3,984
187%
72%
13%
42
Communication
--
-
35
-
-
-
-
-
45
Rentals and Leases
9,150
9,150
26,920
26,890
16,702
7,552
183%
(0)%
(38)%
48
Repairs and Maintenance
10,000
10,000
4,788
1,804
1,294
(8,706)
13%
(62)%
(28)%
49
Miscellaneous
500
500
377
24
2,357
1,857
471%
(94)%
9722%
Total Operating Expenses
24,250
24,250
36,497
36,342
28,938
4,688
119%
(0)%
(20)%
Total Expenses
591,180
591,180
568,804
576,865
525,322
(65,858)
89%
1%
(9)%
Percent of year completed
38
108.33%
POLICE
PRISONER CARE & CUSTODY
YTD THROUGH PERIOD 13
3/24/2018 12:47
Percent of year completed
POLICE
ANIMAL SERVICES
108.33%
3/24/2018 12:47
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
% CHANGE
% CHANGE
% SPEND
TYPE
% SPEND
2017
2016/2017
51 King County Animal Control
118,852
OVER/(UNDER)
70,735
% CHANGE
ALLOCATED
(6,960)
94%
53%
-
2017 ANNUAL
ALLOCATED
2015
2016
2017
BDGT
% SPEND
2015/2016
2016/2017
41 Monitoring of Prisoners
25,000
25,000
31,475
35,073
14,657
(10,343)
59%
11%
(58)%
51 Score Jail
1,484,914
1,484,914
1,232,427
1,310,736
1,466,963
(17,951)
99%
6%
12%
Total Operating Expenses
1,509,914
1,509,914
1,263,902
1,345,809
1,481,620
(28,294)
98%
6%
10%
Percent of year completed
POLICE
ANIMAL SERVICES
108.33%
3/24/2018 12:47
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 King County Animal Control
118,852
118,852
70,735
108,136
111,892
(6,960)
94%
53%
-
3%
Total Operating Expenses
118,852
118,852
70,735
108,136
111,892
(6,960)
94%
53%
3%
Percent of year completed
POLICE
COMMUNICATION, DISPATCH
108.33%
3/24/2018 12:47
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
1,127,358
897,903
1,015,006
1,096,931
(30,427)
97%
13%
-
8%
Total Operating Expenses
1,127,358
1,127,358
897,903
1,015,006
1,096,931
(30,427)
97%
13%
8%
Percent of year completed
POLICE
SPECIAL SERVICES UNIT
108.33%
3/24/2018 12:47
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
108.33%
39
FIRE
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
3/24/2018 12:49
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
7,206,744
7,206,744
n 6,852,883
7,056,990
7,463,759
- 257,015
104%
3%
6%
12 Extra Labor
-
-
12,342
14,530
5,124
5,124
-
18%
(65)%
13 Overtime
650,648
650,648
670,086
502,299
537,408
(113,240)
83%
(25)%
7%
15 Holiday Pay
324,520
324,520
213,405
229,098
243,525
(80,995)
75%
7%
6%
21 FICA
129,997
129,997
121,146
125,792
138,286
8,289
106%
4%
10%
22 Pension-LEOFF 2
394,471
394,471
372,243
443,961
480,121
85,650
122%
19%
8%
23 Pension-PERS/PSERS
44,621
44,621
37,558
41,457
44,583
(38)
100%
10%
8%
24 Industrial Insurance
368,655
368,655
259,036
285,581
283,231
(85,424)
77%
10%
(1)%
25 Medical & Dental
1,514,547
1,514,547
1,556,944
1,619,344
1,503,239
(11,308)
99%
4%
(7)%
28 Uniform/Clothing
-
-
1,712
-
-
-
-
-
-
Total Salaries & Benefits
10,634,203
10,634,203
10,097,354
10,319,052
10,699,278
65,075
101%
2%
4%
-
31 Supplies
234,477
234,477
288,857
248,229
147,399
(87,078)
63%
(14)%
(41)%
35 Small Tools
37,268
37,268
167,329
1,912
4,228
(33,040)
11%
(99)%
121%
41 Professional Services
81,000
81,000
61,034
48,678
36,161
(44,839)
45%
(20)%
(26)%
42 Communication
32,170
32,170
50,899
38,989
41,241
9,071
128%
(23)%
6%
43 Travel
7,000
7,000
12,963
10,822
12,512
5,512
179%
(17)%
16%
45 Rentals and Leases
587,241
587,241
537,041
380,507
484,771
(102,470)
83%
(29)%
27%
46 Insurance
173,286
173,286
90,000
90,000
173,286
-
100%
0%
93%
47 Public Utilities
73,360
73,360
76,494
75,925
84,095
10,735
115%
(1)%
11%
48 Repairs and Maintenance
41,921
41,921
46,807
58,796
54,338
12,417
130%
26%
(8)%
49 Miscellaneous
148,874
148,874
66,744
90,443
121,719
(27,155)
82%
36%
35%
51 Inter -Governmental
211,768
211,768
154,651
190,989
200,019
(11,749)
94%
23%
5%
64 Machinery & Equipment
-
-
74,288
-
7,934
7,934
-
-
-
Total Operating Expenses
1,628,365
1,628,365
1,627,106
1,235,289
1,367,701
(260,664)
84%
(24)%
11%
Total Expenses
12,262,568
12,262,568
11,724,461
11,554,341
12,066,979
(195,589)
98%
(1)%
4%
Percent of year completed
FIRE
DIVISION SUMMARY
108.33%
3/24/2018 12:49
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
867,8121
796,040
818,870
896,733
28,921
103%
3%
10%
SUPPRESSION
9,344,102
9,344,102
8,892,891
8,793,233
9,151,233
(192,869)
98%
(1)%
4%
PREVENTION
833,040
833,040
815,137
826,468
864,692
31,652
104%
1%
5%
TRAINING
448,048
448,048
376,402
379,240
443,663
(4,385)
99%
1%
17%
EMERGENCY PREPAREDNESS
351,305
351,305
521,356
368,828
341,177
(10,128)
97%
(29)%
(7)%
FIRE FACILITIES
110,860
110,860
98,442
92,391
100,349
(10,511)
91%
(6)%
9%
HAZARDOUS MATERIALS UNIT
39,883
39,883
26,050
29,038
18,749
(21,134)
47%
11%
(35)%
RESCUE TEAM
13,250
13,250
4,724
-
9,904
(3,346)
75%
-
-
RESCUE AND EMERGENCY AID
42,500
42,500
38,767
55,285
40,459
(2,041)
95%
43%
(27)%
COMMUNICATION -DISPATCH
211,768
211,768
154,651
190,989
200,019
(11,749)
94%
23%
5%
Total Expenses
_ 12,262,568
12,262,568
- 11,724,461
11,554,341
12,066,979
i (195,589)
98%
(1)%
4%
Percent of year completed
40
108.33%
FIRE
ADMINISTRATION
3/24/2018 12:49
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
I 442,193
442,193
421,903
443,240
422,280
r (19,913)
95%
5%
(5)%
12 Extra Labor
-
-
7,420
6,685
112
112
-
(10)%
(98)%
13 Overtime
464
464
25
-
-
(464)
-
-
-
21 FICA
14,064
14,064
13,964
16,714
21,757
7,693
155%
20%
30%
22 Pension-LEOFF
15,763
15,763
15,426
81,009
84,052
68,289
533%
425%
4%
23 Pension-PERS/PSERS
15,956
15,956
12,577
14,760
15,717
(239)
98%
17%
6%
24 Industrial Insurance
9,186
9,186
6,842
7,426
7,492
(1,694)
82%
9%
1%
25 Medical & Dental
76,702
76,702
70,129
68,874
79,396
2,694
104%
(2)%
15%
Total Salaries & Benefits
- 574,328
574,328
548,286
638,708
630,806
56,478
110%
16%
(1)%
31 Supplies
10,877
10,877
8,892
10,908
8,667
(2,210)
80%
23%
(21)%
41 Professional Services
25,000
25,000
2,854
2,137
4,267
(20,733)
17%
(25)%
100%
42 Communication
23,170
23,170
25,169
26,417
27,444
4,274
118%
5%
4%
43 Travel
2,250
2,250
429
12
1,628
(622)
72%
(97)%
13231%
45 Rentals and Leases
1 25,897
25,897
21,187
13,290
23,927
(1,970)
92%
(37)%
80%
46 Insurance
173,286
173,286
90,000
90,000
173,286
-
100%
0%
93%
48 Repairs and Maintenance
20,421
20,421
22,017
20,347
13,380
(7,041)
66%
(8)%
(34)%
49 Miscellaneous
i 12,583
12,583
2,917
5,471
5,396
(7,187)
43%
88%
(1)%
64 Machinery & Equipment-
11%
-
74,288
11,578
7,934
7,934
-
(84)%
(31)%
Total Operating Expenses
293,484
293,484
247,754
180,162
265,928
(27,556)
•
91%
(27)%
48%
(26)%
9%
Total Expenses
867,812
867,812
796,040
818,870
896,733
1 28,921
103%
3%
10%
Percent of year completed
FIRE
SUPPRESSION
108.33%
3/24/2018 12:49
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
5,752,650
5,752,650
5,441,923
5,584,887
5,955,899
203,249
104%
3%
7%
13 Overtime
560,822
560,822
569,293
410,587
425,926
(134,896)
76%
(28)%
4%
15 Holiday Pay
324,520
324,520
213,405
229,098
243,525
(80,995)
75%
7%
6%
21 FICA
89,230
89,230
79,872
81,658
86,938
(2,292)
97%
2%
6%
22 Pension-LEOFF
335,501
335,501
315,584
319,486
350,129
14,628
104%
1%
10%
24 Industrial Insurance
328,667
328,667
229,959
252,374
251,157
(77,510)
76%
10%
(0)%
25 Medical & Dental
1,270,861
1,270,861
1,338,427
1,395,532
1,273,080
2,219
100%
4%
(9)%
28 Uniform/Clothing
--
1,712
-
-
-
-
-
-
Total Salaries & Benefits
8,662,251
8,662,251
8,190,175
8,273,621
8,586,654
(75,597)
99%
1%
4%
'•
31 Supplies
129,100
129,100
181,234
122,571
64,391
(64,709)
50%
(32)%
(47)%
35 Small Tools
12,000
12,000
31,094
-
4,228
(7,772)
35%
-
-
41 Professional Services
26,500
26,500
34,799
25,204
17,126
(9,374)
65%
(28)%
(32)%
42 Communication
--
91
26
25
25
-
(71)%
(5)%
43 Travel
--
6,652
28
-
-
-
(100)%
-
45 Rentals and Leases
471,460
471,460
403,006
303,299
402,560
(68,900)
85%
(25)%
33%
48 Repairs and Maintenance
20,000
20,000
22,701
36,915
40,885
20,885
204%
63%
11%
49 Miscellaneous
22,791
22,791
23,139
31,569
35,365
12,574
155%
36%
12%
Total Operating Expenses
681,851
681,851
702,716
519,612
564,579
(117,272)
83%
(26)%
9%
Total Expenses
9,344,102
9,344,102
8,892,891
8,793,233
9,151,2331
(192,869)
98%
(1)%
4%
Percent of year completed
108.33%
41
FIRE
PREVENTION/INVESTIGATION
3/24/2018 12:49
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
558,405
548,014
561,465
562,291
3,886
101%
2%
0%
12 Extra Labor
--
18,813
-
-
1,782
1,782
-
-
-
13 Overtime
61,143
61,143
61,330
62,638
89,875
28,732
147%
2%
43%
21 FICA
18,205
18,205
18,685
18,830
19,291
1,086
106%
1%
2%
22 Pension-LEOFF
23,426
23,426
21,093
22,643
24,866
1,440
106%
7%
10%
23 Pension-PERS/PSERS
18,383
18,383
16,347
17,710
18,847
464
103%
8%
6%
24 Industrial Insurance
17,123
17,123
11,998
13,635
13,608
(3,515)
79%
14%
(0)%
25 Medical & Dental
87,040
87,040
73,740
80,041
85,021
(2,019)
98%
9%
6%
Total Salaries & Benefits
783,725
783,725
751,207
776,963
815,582
31,857
104%
3%
5%
42 Communication-
-
'
960
747
747
-
(77)%
(22)%
31 Supplies
12,000
12,000
15,887
14,243
10,006
(1,994)
83%
(10)%
(30)%
41 Professional Services
5,000
5,000
1,655
739
-
(5,000)
-
(55)%
-
42 Communication
-
-
1,192
1,461
2,432
2,432
-
23%
67%
43 Travel
1,500
1,500
326
721
2,260
760
151%
121%
213%
45 Rentals and Leases
23,815
23,815
40,816
28,429
25,405
1,590
107%
(30)%
(11)%
48 Repairs and Maintenance
--
448,048
244
84
330
330
-
(65)%
292%
49 Miscellaneous
7,000
7,000
3,811
3,828
8,678
1,678
124%
0%
127%
Total Operating Expenses
49,315
49,315
63,930
49,505
49,110
(205)
100%
(23)%
(1)%
Total Expenses
833,040
833,040
815,137
826,468
864,692
31,652
104%
1%
5%
Percent of year completed
FIRE
TRAINING
108.33%
3/24/2018 12:49
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
234,680
231,770
241,319
274,940
40,260
117%
4%
14%
13 Overtime
18,813
18,813
18,736
6,334
16,539
(2,274)
88%
(66)%
161%
21 FICA
1,818
1,818
1,798
1,823
3,630
1,812
200%
1%
99%
22 Pension-LEOFF
12,678
12,678
12,807
12,653
13,564
886
107%
(1)%
7%
24 Industrial Insurance
8,884
8,884
6,512
7,427
7,281
(1,603)
82%
14%
(2)%
25 Medical & Dental
43,357
43,357
40,162
39,827
29,108
(14,249)
67%
(1)%
(27)%
Total Salaries & Benefits
320,230
320,230
311,786
309,384
345,062
24,832
108%
(1)%
12%
31 Supplies
8,500
8,500
4,023
3,872
4,647
(3,853)
55%
(4)%
20%
41 Professional Services
4,500
4,500
3,500
2,800
4,200
(300)
93%
(20)%
50%
42 Communication-
-
4,173
960
747
747
-
(77)%
(22)%
43 Travel
2,000
2,000
2,338
9,420
8,611
6,611
431%
303%
(9)%
45 Rentals and Leases
16,818
16,818
16,068
11,447
8,685
(8,133)
52%
(29)%
(24)%
49 Miscellaneous
96,000
96,000
_ 34,514
41,357
71,711
(24,289)
75%
20%
73%
Total Operating Expenses
127,818
127,818
64,616
69,856
98,600
(29,218)
77%
8%
41%
-
Total Expenses
448,048
448,048
376,402
379,240
443,663
(4,385)
99%
1%
17%
Percent of year completed
42
108.33%
FIRE
EMERGENCY PREPAREDNESS
3/24/2018 12:49
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
1 218,816
218,816
209,272
226,080
248,349
( 29,533
113%
8%
10%
12 Extra Labor
1 -
-
4,922
7,845
3,230
3,230
-
59%
(59)%
13 Overtime
9,406
9,406
20,702
22,741
5,068
(4,338)
54%
10%
(78)%
21 FICA
6,680
6,680
6,828
6,767
6,670
(10)
100%
(1)%
(1)%
22 Pension-LEOFF
7,103
7,103
7,332
8,170
7,510
407
106%
11%
(8)%
23 Pension-PERS/PSERS
10,282
10,282
8,634
8,987
10,020
(262)
97%
4%
11%
24 Industrial Insurance
4,795
4,795
3,723
4,719
3,692
(1,103)
77%
27%
(22)%
25 Medical & Dental
36,587
36,587
34,486
35,069
36,634
47
100%
2%
4%
Total Salaries & Benefits
- 293,669
293,669
295,899
320,376
321,174
27,505
109%
8%
0%
31 Supplies
12,000
12,000
24,425
36,768
6,863
(5,137)
57%
51%
(81)%
35 Small Tools
24,268
24,268
136,054
1,912-
(10,511)
(24,268)
-
(99)%
-
41 Professional Services
-
-
514
37
-
-
-
(93)%
-
42 Communication
-
-
17,767
7,933
8,254
8,254
-
(55)%
4%
43 Travel
-
-
3,217
639
14
14
-
(80)%
(98)%
45 Rentals and Leases
16,368
16,368
41,308
4,829
4,303
(12,065)
26%
(88)%
(11)%
48 Repairs and Maintenance
-
-
756
272
-
-
-
(64)%
-
49 Miscellaneous
5,000
5,000
1,416
7,640
570
(4,430)
11%
439%
(93)%
64 Machinery & Equipment
-
-
-
(11,578)
-
-
-
-
-
Total Operating Expenses
57,636
57,636
225,457
48,452
20,004
(37,632)
•
35%
(79)%
(59)%
Total Expenses
351,305
351,305
521,356
368,828
341,177
I (10,128)
97%
(29)%
(7)%
Percent of year completed
FIRE
FACILITIES
108.33%
3/24/2018 12:49
Percent of year completed
108.33%
43
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
28,500
18,592
13,695
14,173
(14,327)
50%
(26)%
3%
42
Communication
9,000
9,000
2,507
2,192
2,338
(6,662)
26%
(13)%
7%
47
Public Utilities
73,360
73,360
76,494
75,925
84,095
10,735
115%
(1)%
11%
48
Repairs and Maintenance
--
848
-
(257)
(257)
-
-
-
49
Miscellaneous
--
-
579
-
-
-
-
-
Total Operating Expenses
110,860
110,860
98,442
92,391
100,349
(10,511)
91%
(6)%
9%
Total Expenses
110,860
110,860
98,442
92,391
100,349
(10,511)
91%
(6)%
9%
Percent of year completed
108.33%
43
FIRE
HAZARDOUS MATERIALS UNIT
3/24/2018 12:49
SUMMARY BY
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY
ACTUAL
EXPENDITURE TYPE
EXPENDITURE TYPE
EXPENDITURE TYPE
OVER/(UNDER)
OVER/(UNDER)
°A CHANGE
ALLOCATED
ALLOCATED
% CHANGE
ALLOCATED
2017
ALLOCATED
2015
2017
2017
2017 ANNUAL
ALLOCATED
2015
2016
2017
BDGT
% SPEND
2015/2016 2016/2017
31 Supplies
2,000
2,0001
2,049
-
-
f (2,000)
-
- -
35 Small Tools
--
- -
181
-
-
-
-
- -
41 Professional Services
20,000
20,000
17,712
17,760
9,947
(10,053)
50%
0% (44)%
45 Rentals and Leases
17,883
17,883
4,921
10,100
8,802
(9,081)
49%
105% (13)%
48 Repairs and Maintenance
-
-
241
1,178
-
-
-
389% -
49 Miscellaneous
--
- -
947
-
-
_ -
-
- -
Total Operating Expenses
39,883
39,883
26,050
29,038
18,749
(21,134)
47%
11% (35)%
Total Expenses
13,250
13,250
4,724
-
9,904
Total Expenses
39,883
39,883
- 26,050
29,038
18,749
(21,134)
47%
11% (35)%
Percent of year completed
FIRE
RESCUE TEAM
108.33%
3/24/2018 12:49
Percent of year completed
FIRE
RESCUE AND EMERGENCY AID
108.33%
3/24/2018 12:49
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY
ACTUAL
EXPENDITURE TYPE
EXPENDITURE TYPE
OVER/(UNDER)
OVER/(UNDER)
ALLOCATED
% CHANGE
ALLOCATED
2017 ANNUAL
ALLOCATED
2015
2017
2017
BDGT
% SPEND
2015/2016 2016/2017
2017 ANNUAL
ALLOCATED
2015
2016
2017
BDGT
% SPEND
2015/2016 2016/2017
31 Supplies
I 5,000
5,000
I 4,724
-
9,904
4,904
198%
- -
35 Small Tools
1,000
1,000
-
-
-
(1,000)
-
- -
43 Travel
1,250
1,250
-
-
-
(1,250)
-
- -
48 Repairs and Maintenance
500
500
-
-
-
(500)
-
- -
49 Miscellaneous5,500
-
5,500
-
-
-
(5,500)
-
- -
Total Operating Expenses
13,250
13,250
4,724
-
9,904
(3,346)
75%
- -
43% (27)%
Total Expenses
13,250
13,250
4,724
-
9,904
(3,346)
75%
- -
Percent of year completed
FIRE
RESCUE AND EMERGENCY AID
108.33%
3/24/2018 12:49
Percent of year completed
44
108.33%
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
I 26,500
26,500
29,032
46,172
28,748
2,248
108%
59% (38)%
41 Professional Services
-
-
-
-
621
621
-
- -
45 Rentals and Leases
15,000
15,000
9,735
9,113
11,090
(3,910)
74%
(6)% 22%
48 Repairs and Maintenance
1,000
1,000
-
-
-
(1,000)
-
- -
Total Operating Expenses
42,500
42,500
38,767
55,285
40,459
(2,041)
95%
43% (27)%
Total Expenses
42,500
42,500
38,767
55,285
40,459
(2,041)
95%
43% (27)%
Percent of year completed
44
108.33%
FIRE
COMMUNICATIONS, ALARMS AND DISPATCH
3/24/2018 12:49
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
211,768
154,651
190,989
200,019
(11,749)
94%
23%
5%
Total Operating Expenses
211,768
211,768
154,651
190,989
200,019
(11,749)
94%
23%
5%
Total Expenses
211,768
211,768
154,651
190,989
200,019
(11,749)
94%
23%
5%
Percent of year completed
108.33%
45
TECHNOLOGY & INNOVATION SERVICES
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
3/24/2018 12:49
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
869,292
530,282
649,868
734,453
(134,839)
84%
23%
13%
12 Extra Labor
2,500
2,500
14,570
1,057
4,147
1,647
166%
(93)%
292%
13 Overtime
-
-
23,466
48,624
67,405
67,405
-
107%
39%
21 FICA
63,632
63,632
40,854
52,418
59,259
(4,373)
93%
28%
13%
22 Pension-LEOFF 2
-
-
-
3,488
-
-
-
-
-
23 Pension-PERS/PSERS
104,269
104,269
57,780
64,421
95,573
(8,696)
92%
11%
48%
24 Industrial Insurance
3,176
3,176
2,878
3,031
2,373
(803)
75%
5%
(22)%
25 Medical & Dental
194,560
194,560
113,241
129,741
144,558
(50,002)
74%
15%
11%
26 Unemployment
-
-
-
17,264
-
-
-
-
-
Total Salaries & Benefits
1,237,429
1,237,429
783,071
969,912
1,107,768
(129,661)
90%
24%
14%
31 Supplies
6,266
6,266
.
7,632
14,902
6,201
(65)
99%
95%
(58)%
35 Small Tools
-
-
90,372
66,577
65,473
65,473
-
(26)%
(2)%
41 Professional Services
304,686
304,686
32,450
138,061
429,938
125,252
141%
325%
211%
42 Communication
120,900
120,900
113,067
129,570
112,258
(8,642)
93%
15%
(13)%
43 Travel
11,500
11,500
342
2,325
8,175
(3,325)
71%
579%
252%
45 Rentals and Leases
153,839
153,839
3,629
8,762
149,496
(4,343)
97%
141%
1606%
48 Repairs and Maintenance
2,000
2,000
28,051
139,971
33,827
31,827
1691%
399%
(76)%
49 Miscellaneous
147,200
147,200
153,226
38,689
33,516
(113,684)
23%
(75)%
(13)%
64 Machinery & Equipment
43,000
43,000
34,417
7,064
48,303
5,303
112%
(79)%
584%
Total Operating Expenses
789,391
789,391
463,188
545,921
887,188
97,797
112%
18%
63%
Total Expenses
2,026,820
2,026,820
I 1,246,259
1,515,832
1,994,956
(31,864)
98%
22%
32%
Percent of year completed
46
108.33%
PUBLIC WORKS
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
3/24/2018 12:50
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
1,912,661
1,839,794
1,880,895
1,738,138
(174,523)
91%
2%
(8)%
12
Extra Labor
-
-
-
-
1,878
1,878
-
-
-
13
Overtime
10,000
10,000
27,966
9,951
26,420
16,420
264%
(64)%
165%
21
FICA
141,515
141,515
137,718
138,384
129,287
(12,228)
91%
0%
(7)%
23
Pension-PERS/PSERS
229,639
229,639
188,697
208,934
203,246
(26,393)
89%
11%
(3)%
24
Industrial Insurance
36,725
36,725
25,378
27,687
23,982
(12,743)
65%
9%
(13)%
25
Medical & Dental
377,031
377,031
312,489
343,217
344,197
(32,834)
91%
10%
0%
26
Unemployment
--
3,686,312
5,615
10,426
-
-
-
86%
-
28
Uniform/Clothing
3,200
3,200
988
1,459
1,375
(1,825)
43%
48%
(6)%
Total Salaries & Benefits
2,710,771
2,710,771
2,538,644
2,620,955
2,468,522
(242,249)
91%
3%
(6)%
31
Supplies
110,950
110,950
81,354
107,922
91,720
(19,230)
83%
33%
(15)%
35
Small Tools
4,250
4,250
1,050
1,351
5,234
984
123%
29%
287%
41
Professional Services
30,900
30,900
43,142
63,742
42,752
11,852
138%
48%
(33)%
42
Communication
9,150
9,150
9,050
8,544
11,149
1,999
122%
(6)%
30%
43
Travel
2,000
2,000
2,598
353
684
(1,316)
34%
(86)%
94%
44
Advertising
--
-
463
-
-
-
-
-
45
Rentals and Leases
162,978
162,978
160,011
160,934
153,561
(9,417)
94%
1%
(5)%
46
Insurance
106,805
106,805
-
106,805
107,271
466
100%
-
0%
47
Public Utilities
375,000
375,000
354,870
364,608
389,387
14,387
104%
3%
7%
48
Repairs and Maintenance
252,300
252,300
221,076
239,579
287,869
35,569
114%
8%
20%
49
Miscellaneous
30,035
30,035
9,461
11,054
14,222
(15,813)
47%
17%
29%
53
Ext Taxes, Oper Assess
--
0
1
-
-
-
33%
-
64
Machinery & Equipment
7,500
7,500
-
-
6,890
(610)
92%
-
-
Total Operating Expenses
1,091,868
1,091,868
882,612
1,065,356
1,110,740
18,872
102%
21%
4%
Total Expenses
3,802,639
3,802,639
3,421,257
3,686,312
3,579,262
(223,377)
94%
8%
(3)%
Percent of year expired
PUBLIC WORKS
DIVISION SUMMARY
108.33%
3/24/2018 12:50
Percent of year expired
108.33%
47
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
459,200
556,303
549,693
424,650
(34,550)
92%
(1)%
(23)%
MAINTENANCE ADMINISTRATION
393,700
393,700
365,410
377,114
383,299
(10,401)
97%
3%
2%
PUBLIC WORKS DEVELOPMENT
486,910
486,910
459,902
466,017
499,075
12,165
102%
1%
7%
ENGINEERING PLANS AND SERVICE:
643,476
643,476
537,691
562,204
434,066
(209,410)
67%
5%
(23)%
FACILITY MAINTENANCE
1,819,353
1,819,353
1,501,951
1,731,284
1,838,172
18,819
101%
15%
6%
Total Expenses
3,802,639
3,802,639
3,421,257
3,686,312
3,579,262
(223,377)
94%
8%
(3)%
Percent of year expired
108.33%
47
PUBLIC WORKS
ADMINISTRATION
3/24/2018 12:50
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
316,783
414,776
405,641
305,089
(11,694)
96%
(2)%
(25)%
12 Extra Labor
--
-
-
-
1,878
1,878
-
-
-
21 FICA
21,520
21,520
28,979
27,404
21,010
(510)
98%
(5)%
(23)%
23 Pension-PERS/PSERS
38,030
38,030
42,005
43,256
31,951
(6,079)
84%
3%
(26)%
24 Industrial Insurance
1,059
1,059
1,077
977
707
(352)
67%
(9)%
(28)%
25 Medical & Dental
37,880
37,880
45,816
48,055
42,165
4,285
111%
5%
(12)%
Total Salaries & Benefits
415,272
415,272
532,653
525,334
402,800
(12,472)
97%
(1)%
(23)%
31 Supplies
9,000
9,000
8,118
11,874
7,098
(1,902)
79%
46%
(40)%
41 Professional Services
--
750
8,125
5,923
-
-
-
(27)%
-
42 Communication
1,500
1,500
1,458
1,171
520
(980)
35%
(20)%
(56)%
43 Travel
200
200
218
2
8
(192)
4%
(99)%
312%
45 Rentals and Leases
3,428
3,428
3,573
3,354
3,645
217
106%
(6)%
9%
48 Repairs and Maintenance
1,300
1,300
1,337
1,172
1,080
(220)
83%
(12)%
(8)%
49 Miscellaneous
21,000
21,000
820
863
2,608
(18,392)
12%
5%
202%
64 Machinery & Equipment
7,500
7,500
--
15,965
6,890
(610)
92%
-
-
Total Operating Expenses
43,928
43,928
23,650
24,359
21,850
(22,078)
50%
3%
(10)%
Total Expenses
393,700
393,700
365,410
377,114
383,299
1 (10,401)
97%
3%
2%
Total Expenses
459,200
459,200
556,303
549,693
424,650
(34,550)
92%
(1)%
(23)%
Percent of year expired
PUBLIC WORKS
MAINTENANCE ADMINISTRATION
108.33%
3/24/2018 12:50
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
259,225
252,012
254,783
257,572
I (1,653)
99%
1%
1%
13 Overtime
-
-
-
-
265
265
-
-
-
21 FICA
18,422
18,422
18,440
18,238
19,003
581
103%
(1)%
4%
23 Pension-PERS/PSERS
31,120
31,120
25,567
28,423
30,667
(453)
99%
11%
8%
24 Industrial Insurance
1,059
1,059
776
876
776
(283)
73%
13%
(11)%
25 Medical & Dental
63,466
63,466
54,718
58,828
63,409
(57)
100%
8%
8%
Total Salaries & Benefits
373,292
373,292
351,513
361,149
371,692
- (1,600)
100%
3%
3%
31 Supplies
4,250
4,250
3,067
2,208
758
(3,492)
18%
(28)%
(66)%
35 Small Tools
750
750
-
219
-
(750)
-
-
-
41 Professional Services
500
500
22
24
-
(500)
-
5%
-
42 Communication
750
750
720
726
756
6
101%
1%
4%
43 Travel
300
300
233
213
595
295
198%
(9)%
180%
45 Rentals and Leases
11,823
11,823
8,514
10,646
8,638
(3,185)
73%
25%
(19)%
49 Miscellaneous
2,035
2,035
1,340
1,930
860
_ (1,175)
42%
44%
(55)%
Total Operating Expenses
20,408
20,408
13,897
15,965
11,607
(8,801)
57%
15%
(27)%
Total Expenses
393,700
393,700
365,410
377,114
383,299
1 (10,401)
97%
3%
2%
Percent of year expired
48
108.33%
PUBLIC WORKS
PUBLIC WORKS DEVELOPMENT
3/24/2018 12:50
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
334,218
324,558
328,048
331,567
(2,651)
99%
1%
1%
13
Overtime
9,000
9,000
9,264
4,144
22,359
13,359
248%
(55)%
440%
21
FICA
26,120
26,120
25,272
25,254
26,604
484
102%
(0)%
5%
23
Pension-PERS/PSERS
40,123
40,123
33,976
37,108
41,820
1,697
104%
9%
13%
24
Industrial Insurance
3,793
3,793
3,310
3,141
3,174
(619)
84%
(5)%
1%
25
Medical & Dental
73,406
73,406
63,342
68,142
73,371
(35)
100%
8%
8%
28
Uniform/Clothing
250
250
180
180
180
(70)
72%
0%
0%
Total Salaries & Benefits
486,910
486,910
459,902
466,017
499,075
12,165
102%
1%
7%
Total Expenses
486,910
486,910 '
459,902
466,017
499,075
12,165
102%
1%
7%
Percent of year expired
PUBLIC WORKS
ENGINEERING PLANS AND SERVICES
108.33%
3/24/2018 12:50
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
419,575
353,667
348,245
265,171
(154,404)
63%
(2)%
(24)%
21
FICA
30,825
30,825
26,101
25,536
19,173
(11,652)
62%
(2)%
(25)%
23
Pension-PERS/PSERS
50,370
50,370
36,025
38,776
31,044
(19,326)
62%
8%
(20)%
24
Industrial Insurance
6,174
6,174
2,704
2,540
1,934
(4,240)
31%
(6)%
(24)%
25
Medical & Dental
73,401
73,401
51,539
51,863
39,281
(34,120)
54%
1%
(24)%
28
Uniform/Clothing
950
950
220
450
395
(555)
42%
105%
(12)%
Total Salaries & Benefits
581,295
581,295
470,257
467,411
356,998
(224,297)
61%
(1)%
(24)%
31
Supplies
7,000
7,000
5,808
6,669
7,250
250
104%
15%
9%
35
Small Tools
1,000
1,000
--
4,447
3,447
445%
-
-
41
Professional Services
28,400
28,400
33,962
56,259
41,848
13,448
147%
66%
(26)%
42
Communication
2,300
2,300
2,212
1,694
1,281
(1,019)
56%
(23)%
(24)%
43
Travel
1,500
1,500
2,147
139
81
(1,419)
5%
(94)%
(42)%
44
Advertising
--
-
463
-
-
-
-
-
45
Rentals and Leases
14,981
14,981
15,440
20,717
7,624
(7,357)
51%
34%
(63)%
48
Repairs and Maintenance
1,000
1,000
943
1,325
4,956
3,956
496%
41%
274%
49
Miscellaneous
6,000
6,000
6,923
7,528
9,581
3,581
160%
9%
27%
Total Operating Expenses
62,181
62,181
67,435
94,793
77,068
14,887
124%
41%
(19)%
Total Expenses
643,476
643,476
537,691
562,204
434,066
(209,410)
67%
5%
(23)%
Percent of year expired
108.33%
49
PUBLIC WORKS
FACILITY MAINTENANCE
3/24/2018 12:50
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
582,860
494,781
544,178
578,740
(4,120)
99%
10%
6%
13 Overtime
1,000
1,000
18,702
5,807
3,796
2,796
380%
(69)%
(35)%
21 FICA
44,628
44,628
38,925
41,951
43,496
(1,132)
97%
8%
4%
23 Pension-PERS/PSERS
69,996
69,996
51,124
61,371
67,763
(2,233)
97%
20%
10%
24 Industrial Insurance
24,640
24,640
17,510
20,153
17,392
(7,249)
71%
15%
(14)%
25 Medical & Dental
128,878
128,878
97,074
116,329
125,970
(2,908)
98%
20%
8%
26 Unemployment
--
5,615
10,426
-
-
-
86%
-
28 Uniform/Clothing
2,000
2,000
588
829
800
(1,200)
40%
41%
(4)%
Total Salaries & Benefits
854,002
854,002
724,319
801,045
837,957
(16,045)
98%
11%
5%
31 Supplies
90,700
90,700
64,361
87,171
76,613
(14,087)
84%
35%
(12)%
35 Small Tools
2,500
2,500
1,050
1,132
787
(1,713)
31%
8%
(31)%
41 Professional Services
2,000
2,000
1,033
1,537
905
(1,095)
45%
49%
(41)%
42 Communication
4,600
4,600
4,659
4,953
8,593
3,993
187%
6%
73%
45 Rentals and Leases
132,746
132,746
132,484
126,217
133,653
907
101%
(5)%
6%
46 Insurance
106,805
106,805
-
106,805
107,271
466
100%
-
0%
47 Public Utilities
375,000
375,000
354,870
364,608
389,387
14,387
104%
3%
7%
48 Repairs and Maintenance
250,000
250,000
218,797
237,082
281,833
31,833
113%
8%
19%
49 Miscellaneous
1,000
1,000
378
732
1,173
173
117%
94%
60%
53 Ext Taxes, Assessments
--
0
1
-
-
-
33%
-
Total Operating Expenses
965,351
965,351
777,631
930,239
1,000,215
34,864
104%
20%
8%
Total Expenses
1,819,353
1,819,353
1,501,951
1,731,284
1,838,172
18,819
101%
15%
6%
Percent of year expired
50
108.33%
PARK MAINTENANCE
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
3/24/2018 12:50
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
578,408
597,811
522,169
563,855
(14,553)
97%
(13)%
8%
12 Extra Labor
20,000
20,000
15,071
22,356
24,049
4,049
120%
48%
8%
13 Overtime
2,137
2,137
2,627
2,841
1,669
(468)
78%
8%
(41)%
21 FICA
45,954
45,954
46,833
41,788
44,165
(1,789)
96%
(11)%
6%
23 Pension-PERS/PSERS
69,438
69,438
60,299
58,602
66,085
(3,353)
95%
(3)%
13%
24 Industrial Insurance
23,807
23,807
19,088
19,227
17,336
(6,471)
73%
1%
(10)%
25 Medical & Dental
135,009
135,009
117,527
114,318
133,202
(1,807)
99%
(3)%
17%
28 Uniform/Clothing
1,680
1,680 ,
824
983
1,216
(464)
72%
19%
24%
Total Salaries & Benefits
876,433
876,433
860,081
782,284
852,366
(24,067)
97%
(9)%
9%
31 Supplies
53,800
53,800
48,022
139,730
68,633
14,833
128%
191%
(51)%
35 Small Tools
7,500
7,500
3,072
9,974
5,318
(2,182)
71%
225%
(47)%
41 Professional Services
61,200
61,200
46,198
110,450
64,038
2,838
105%
139%
(42)%
42 Communication
-
-
-
2,130
2,287
2,287
-
-
7%
43 Travel
225
225
208
585
1,305
1,080
580%
181%
123%
45 Rentals and Leases
101,992
101,992
123,540
107,081
97,287
(4,705)
95%
(13)%
(9)%
47 Public Utilities
290,610
290,610
258,210
248,600
249,624
(40,986)
86%
(4)%
0%
48 Repairs and Maintenance
23,000
23,000
21,036
44,556
5,698
(17,302)
25%
112%
(87)%
49 Miscellaneous
4,000
4,000
7,096
8,783
4,865
865
122%
24%
(45)%
Total Operating Expenses
542,327
542,327
507,381
671,888
499,056
543,271
92%
32%
(26)%
Total Expenses
1,418,760
1,418,760
1,367,462
1,454,172
1,351,422
(67,338)
95%
6%
(7)%
Percent of year expired
108.33%
51
STREET MAINTENANCE & OPERATIONS
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
3/24/2018 12:52
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
ALLOCATED
BDGT
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
11
Salaries
801,234
801,234
677,178
788,731
772,599
(28,635)
96%
16%
(2)%
12
Extra Labor
45,000
45,000
27,683
44,048
55,530
10,530
123%
59%
26%
13
Overtime
11,000
11,000
6,697
9,252
16,447
5,447
150%
38%
78%
21
FICA
65,181
65,181
55,572
63,987
64,767
(414)
99%
15%
1%
23
Pension-PERS/PSERS
96,207
96,207
72,845
92,358
99,643
3,436
104%
27%
8%
24
Industrial Insurance
31,445
31,445
22,916
26,933
26,056
(5,389)
83%
18%
(3)%
25
Medical & Dental
198,694
198,694
139,561
170,594
212,055
13,361
107%
22%
24%
26
Unemployment
--
33,500
1,130
465
1,334
1,334
-
(59)%
187%
28
Uniform/Clothing
2,375
2,375
2,011
2,009
1,874
(501)
79%
(0)%
(7)%
Total Salaries & Benefits
1,251,136
1,251,136
1,005,594
1,198,378
1,250,304
(832)
100%
19%
4%
31
Supplies
297,300
297,300
242,862
247,616
238,690
(58,610)
80%
2%
(4)%
35
Small Tools
13,200
13,200
12,122
12,616
11,664
(1,536)
88%
4%
(8)%
41
Professional Services
4,000
4,000
17,064
2,265
8,821
4,821
221%
(87)%
289%
42
Communication
4,300
4,300
1,265
1,454
1,560
(2,740)
36%
15%
7%
43
Travel
2,700
2,700
148
295
3,110
410
115%
99%
955%
44
Advertising
1,500
1,500
438
-
-
(1,500)
-
-
-
45
Rentals and Leases
297,801
297,801
434,404
223,203
274,814
(22,987)
92%
(49)%
23%
46
Insurance
24,755
24,755
35,455
35,455
24,755
-
100%
0%
(30)%
47
Public Utilities
1,152,100
1,152,100
1,004,081
1,135,396
1,186,463
34,363
103%
13%
4%
48
Repairs and Maintenance
27,100
27,100
59,269
19,983
18,015
(9,085)
66%
(66)%
(10)%
49
Miscellaneous
5,200
5,200
7,278
3,326
7,806
2,606
150%
(54)%
135%
53
Ext Taxes, Oper Assess
--
44
10
10
10
-
(78)%
(2)%
64
Machinery & Equipment
28,500
28,500
6,829
17,972
11,305
(17,195)
40%
163%
(37)%
Total Operating Expenses
1,858,456
1,858,456
1,821,257
1,699,591
1,787,014
(71,442)
96%
(7)%
5%
Total Expenses
3,109,592
3,109,592
2,826,851
2,897,968
3,037,318
(72,274)
98%
3%
5%
Percent of year expired
STREET MAINTENANCE & OPERATIONS
DIVISION SUMMARY
108.33%
3/24/2018 12:52
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
1,280,636
1,280,636
1,013,242
1,217,719
1,263,106
(17,530)
99%
20%
4%
GENERAL SERVICES
339,956
339,956
489,948
266,583
311,141
(28,815)
92%
(46)%
17%
ROADWAY
810,800
810,800
676,552
765,600
804,469
(6,331)
99%
13%
5%
STRUCTURES
2,500
2,500
-
2,137
19,737
17,237
789%
-
824%
LIGHTING
296,100
296,100
260,115
308,181
327,255
31,155
111%
18%
6%
TRAFFIC CONTROL
271,500
271,500
290,573
220,906
186,921
(84,579)
69%
(24)%
(15)%
SNOW & ICE CONTROL
10,300
10,300
468
7,851
16,889
6,589
164%
1579%
115%
STREET CLEANING
62,000
62,000
78,892
58,320
72,888
10,888
118%
(26)%
25%
VIDEO & FIBER
33,500
33,500
17,020
41,894
32,235
(1,265)
96%
146%
(23)%
SIDEWALKS
2,300
2,300
42
8,777
2,678
378
116%
20753%
(69)%
Total Expenses
3,109,592
3,109,592
2,826,851
2,897,968
3,037,318
(72,274)
98%
3%
5%
Percent of year expired
52
108.33%
STREET MAINTENANCE & OPERATIONS
ADMINISTRATION
3/24/2018 12:52
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
801,234
677,178
788,731
772,599
(28,635)
96%
16%
(2)%
12 Extra Labor
45,000
45,000
27,683
44,048
55,530
10,530
123%
59%
26%
13 Overtime
11,000
11,000
6,697
9,252
16,447
5,447
150%
38%
78%
21 FICA
65,181
65,181
55,572
63,987
64,767
(414)
99%
15%
1%
23 Pension-PERS/PSERS
96,207
96,207
72,845
92,358
99,643
3,436
104%
27%
8%
24 Industrial Insurance
31,445
31,445
22,916
26,933
26,056
(5,389)
83%
18%
(3)%
25 Medical & Dental
198,694
198,694
139,561
170,594
212,055
13,361
107%
22%
24%
26 Unemployment
-
-
1,130
465
1,334
1,334
-
(59)%
187%
28 Uniform/Clothing
2,375
2,375
2,011
2,009
1,874
(501)
79%
(0)%
(7)%
Total Salaries & Benefits
1,251,136
1,251,136
1,005,594
1,198,378
1,250,304
(832)
100%
19%
4%
31 Supplies
1,000
1,000
429
979
1,055
55
105%
128%
8%
41 Professional Services
-
-
390
390
442
442
-
0%
13%
64 Machinery & Equipment
28,500
28,500
6,829
17,972
11,305
(17,195)
40%
163%
(37)%
Total Operating Expenses
29,500
29,500
7,648
19,341
12,802
(16,698)
43%
153%
(34)%
Total Expenses
1,280,636
1,280,636
1,013,242
1,217,719
1,263,106
(17,530)
99%
20%
4%
Percent of year expired
STREET MAINTENANCE & OPERATIONS
GENERAL SERVICES
108.33%
3/24/2018 12:52
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
5,000
6,866
4,525
3,215
1 (1,785)
64%
(34)%
(29)%
35 Small Tools
3,000
3,000
613
-
-
(3,000)
-
-
-
41 Professional Services
1,100
1,100
4,746
871
625
(475)
57%
(82)%
(28)%
42 Communication
2,500
2,500
-
14
-
(2,500)
-
-
-
43 Travel
2,000
2,000
148
295
2,893
893
145%
99%
882%
44 Advertising
1,500
1,500
438
-
-
(1,500)
-
-
-
45 Rentals and Leases
294,401
294,401
434,404
222,098
271,846
(22,555)
92%
(49)%
22%
46 Insurance
24,755
24,755
35,455
35,455
24,755
-
100%
0%
(30)%
48 Repairs and Maintenance
500
500
--
-
(500)
-
-
-
49 Miscellaneous
5,200
5,200
7,278
3,326
7,806
2,606
150%
(54)%
135%
Total Operating Expenses
339,956
339,956
489,948
266,583
311,141
(28,815)
92%
(46)%
17%
Total Expenses
339,956
339,956
489,948
266,583
311,141 j
(28,815)
92%
(46)%
17% ,
Percent of year expired
108.33%
53
STREET MAINTENANCE & OPERATIONS
ROADWAY
3/24/2018 12:52
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
39,000
32,737
21,066
34,617
(4,383)
89%
(36)%
64%
35
Small Tools
4,000
4,000
5,881
5,219
2,515
(1,485)
63%
(11)%
(52)%
41
Professional Services
100
100
--
-
706
606
706%
-
-
43
Travel
100
100-
24%
-
216
116
216%
-
-
45
Rentals and Leases
3,400
3,400
-
1,105
2,968
(432)
87%
-
169%
47
Public Utilities
764,100
764,100
630,093
738,209
763,447
(653)
100%
17%
3%
48
Repairs and Maintenance
100
100
7,841
-
-
(100)
-
-
-
Total Operating Expenses
810,800
810,800
676,552
765,600
804,469
(6,331)
99%
13%
5%
Total Expenses
810,800
810,800
676,552
765,600
804,469
(6,331)
99%
13%
5%
Percent of year expired
STREET MAINTENANCE & OPERATIONS
STRUCTURES
108.33%
3/24/2018 12:52
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
-
1,722
18,015
722
16,515
172%
1201%
- (19)%
- -
Total Operating Expenses
2,500
2,500
-
2,137
19,737
17,237
789%
- 824%
195%
-
-
41 Professional Services
500
500
436
527
632
Total Expenses
2,500
2,500
-
2,137
19,737
17,237
789%
- 824%
Percent of year expired
STREET MAINTENANCE & OPERATIONS
LIGHTING
108.33%
3/24/2018 12:52
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
25,000
21,980
12,319
24,264
(736)
97%
(44)%
97%
35 Small Tools
500
500
--
975
475
195%
-
-
41 Professional Services
500
500
436
527
632
132
126%
21%
20%
43 Travel
100
100
--
-
(100)
-
-
-
47 Public Utilities
270,000
270,000
237,699
295,336
301,383
31,383
112%
24%
2%
Total Operating Expenses
296,100
296,100
260,115
308,181
327,255
31,155
111%
18%
6%
Total Expenses
296,100
296,100
260,115
308,181
327,255
31,155
111%
18%
6%
Percent of year expired
54
108.33%
STREET MAINTENANCE & OPERATIONS
TRAFFIC CONTROL
3/24/2018 12:52
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
43 Travel
10,000
300
10,000
300
2017 ANNUAL
ALLOCATED
2015
2016
2017
BDGT
% SPEND
2015/2016
2016/2017
31
Supplies
166,000
166,000
154,226
141,697
101,838
(64,162)
61%
(8)%
(28)%
35
Small Tools
2,500
2,500
3,508
2,468
4,704
2,204
188%
(30)%
91%
41
Professional Services
100
100
10,078
252
2,381
2,281
2381%
(98)%
845%
42
Communication
1,800
1,800
1,265
1,440
1,560
(240)
87%
14%
8%
43
Travel
100
100
--
-
-
(100)
-
-
-
47
Public Utilities
81,000
81,000
78,181
70,763
76,438
(4,562)
94%
(9)%
8%
48
Repairs and Maintenance
20,000
20,000
43,315
4,286
-
(20,000)
-
(90)%
-
Total Operating Expenses
271,500
271,500
290,573
220,906
186,921
(84,579)
69%
(24)%
(15)%
118%
(26)%
25% \I
Total Expenses
271,500
271,500
290,573
220,906
186,921
(84,579)
69%
(24)%
(15)%
Percent of year expired
STREET MAINTENANCE & OPERATIONS
SNOW & ICE CONTROL
108.33%
3/24/2018 12:52
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
300
468
-
7,851
-
16,889
-
6,889
(300)
169%
-
1579% 115%
- -
Total Operating Expenses
10,300
10,300
468
7,851
16,889
6,589
164%
1579% 115%
2017
BDGT
% SPEND
2015/2016 2016/2017
31 Supplies
18,000
18,000
10,650
18,533
Total Expenses
10,300
10,300
468
7,851
16,889
6,589
164%
1579% 115%
Percent of year expired
STREET MAINTENANCE & OPERATIONS
STREET CLEANING
108.33%
3/24/2018 12:52
Percent of year expired
108.33%
55
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
10,650
18,533
21,940
3,940
122%
74%
18%
35 Small Tools
1,200
1,200
2,120
1,545
1,709
509
142%
(27)%
11%
41 Professional Services
2,200
2,200
1,413
225
4,035
1,835
183%
(84)%
1693%
43 Travel
100
100
-
-
-
(100)
-
-
-
47 Public Utilities
37,000
37,000
58,108
31,088
45,195
8,195
122%
(46)%
45%
48 Repairs and Maintenance
3,500
3,500
6,557
6,920
-
(3,500)-
6%
-
53 Ext Taxes, Assessments
-
-
44
10
10
10
-
(78)%
(2)%
Total Operating Expenses
62,000
62,000
78,892
58,320
72,888
10,888
118%
(26)%
25% \I
Total Expenses
62,000
62,000
78,892
58,320
72,888
10,888
118%
(26)%
25%
Percent of year expired
108.33%
55
STREET MAINTENANCE & OPERATIONS
VIDEO & FIBER
3/24/2018 12:52
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER)
2017
% CHANGE
ALLOCATED
BDGT
% SPEND
2015/2016
2016/2017
31 Supplies
35 Small Tools
48 Repairs and Maintenance
30,000
2,000
1,500
30,000
2,000
1,500
15,464
-
1,556
38,510
3,384
-
30,473
1,762
-
473
(238)
(1,500)
102%
88%
-
149%
-
-
(21)%
(48)%
-
Total Operating Expenses
33,500
33,500
17,020
41,894
32,235
(1,265)
96%
146%
(23)%
20753% (69)%
Total Expenses
33,500
33,500
17,020
41,894
32,235
(1,265)
96%
146%
(23)%
Percent of year expired
STREET MAINTENANCE & OPERATIONS
SIDEWALKS
108.33%
3/24/2018 12:52
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
-
2,300
-
42
-
-
8,777
2,678
-
378
-
116%
-
- -
- -
Total Operating Expenses
2,300
2,300
42
8,777
2,678
378
116%
20753% (69)%
Total Expenses
2,300
2,300
42
8,777
2,678
378
116%
20753% (69)%
Percent of year expired
56
108.33%
TO:
FROM:
BY:
City of Tukwila
INFORMATIONAL MEMORANDUM
Finance Council Committee
Peggy McCarthy, Finance Director
Vicky Carlsen, Deputy Finance Director
CC: Mayor Ekberg
DATE: March 28, 2018
SUBJECT: 2018 January General Fund Update
Summary
Allan Ekberg, Mayor
The purpose of the 2018 Financial report is to summarize for the City Council the general state of
Departmental expenditures and to highlight significant items or trends. The following provides a high-level
summary of the Departmental financial performance. The 2018 January YTD report is based on financial
data available as of March 13th, 2018, for the reporting period ending January 31, 2018. Additional details
can be found within the attached financial report.
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.
It should be noted that budget amendments, as approved by Council on November 20, 2017, have been
included in this report.
Departmental Expenditures
General fund expenditures totaled $5.7 million as compared to the allocated budget of $6.0 million, which
is $287 thousand below budget. Notable variances are as follows:
• TIS department has exceeded allocated budget by $43 thousand. Salaries and benefits are above
allocated budget by $11 thousand. A position that what was vacant most of last year is now filled.
Communication line is above allocated budget by $19 thousand. In January of 2017, a large credit was
posted to this line that wasn't replicated in 2018. Through January 8.33% of the year has lapsed but
total spending in TIS is at 8%. Departmental spending will be closely monitored throughout the year.
• Street Maintenance has exceeded allocated budget by $21 thousand primarily in the utilities line.
Surface water rate increased 3% coupled with higher usage during December.
• Salaries and benefits are $220 thousand lower than budget due to a few labor contracts that have not
been settled as well as vacancies in several departments including Police, Human Resources, Finance,
and DCD.
57
INFORMATIONAL MEMO
Page 2
Year to Date Department Expenditures Compared to Allocated Budget
(Through January 2018)
City Council $29
� $37
Mayor
$254
$266
Human Resources $40
� $53
Finance $518
Attorney $1
$1
Recreation =
Community Dev.
Municipal Court $100
$98
Police
Fire
$556
$227
$249
$255
$285
Tech. & Innovation $160
$117
Public Works
Park Maintenance
Street Maint & Ops
$177
$171
$387
$394
Dept 20 $25
mi $43
$0
58
$611
$590
$1,000
$1,154
$1,272
■ Year to Date ■ Allocated Budget
$1,810
$1,906
$2,000
Thousands
INFORMATIONAL MEMO
Page 3
GENERAL FUND
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
YTD AS OF JANUARY 31, 2018
3/24/2018 12:57
SUMMARY OF EXPENDITURES BY
DEPARTMENT
BUDGET
ACTUAL
COMPARISON OF RESULTS
2018 ANNUAL
2018
ALLOCATED
2016
2017
2018
ACTUAL
OVEPJ(UNDER) % CHANGE
ALLOCATED
BDGT
%SPENT 201612017 2017/2018
01 City Council
430,319
36,726
26,334
33,104
29,359
(7,366)
7%
26%
(11)%
03 Mayor
4,143,651
265,522
221,063
243,395
253,828
(11,694)
6%
10%
4%
04 Human Resources
728,083
53,162
59,766
49,444
39,964
(13,198)
5%
(17)%
(19)%
05 Finance
2,733,016
555,695
512,405
533,383
518,093
(37,602)
19%
4%
(3)%
06 Attorney
733,185
726
3,213
373
1,354
628
0%
(88)%
263%
07 Recreation
3,332,680
248,596
219,873
227245
227,439
(21,158)
7%
3%
0%
08 Community Development
3,671,160
285,132
222,762
250,504
255,428
(29,704)
7%
12%
2%
09 Municipal Court
1,295,812
97,679
92,558
88,284
100,347
2,668
8%
(5)%
14%
10 Police
18,999,049
1,906,453
1,749,827
1,739,865
1,809,599
(96,854)
10%
(1)%
4%
11 Fire
12,432,599
1,271,970
1,021,573
1,218,182
1,154,268
(117,702)
9%
19%
(5)%
12 Technology& Innovation Svcs
2,040,671
116,792
95,183
84,523
160,142
43,349
8%
(11)%
89%
13 Public Works
3,876,047
393,945
349,821
363,356
387,352
(6,592)
10%
4%
7%
15 Park Maintenance
1,459,098
170,885
66,045
154,679
176,790
5,905
12%
134%
14%
16 Street Maintenance & Operations
3,149,643
589,976
168,710
568,403
610,566
20,590
19%
237%
7%
20 Dept20
9,539,621
43,219
25,000
25,000
25,000
(18,219)
0%
0%
0%
Total Expenditures
68,564,634
6,036,478
4,834,133
5,579,741
5,749,530
(286,948)
8%
15%
3%
Percent o year completed 8.33%
59
INFORMATIONAL MEMO
Page 4
GENERAL FUND
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
YTD AS OF JANUARY 31, 2018
3/24/2018 12:57
SUMMARY OF SALARIES AND
BENEFITS
BUDGET
ACTUAL
COMPARISON OF RESULTS
2018 ANNUAL
2018
ALLOCATED
2016
2017
2018
ACTUAL
OVERI(UNDER) % CHANGE
ALLOCATED
BDGT
% SPENT 2016/2017
201712018
11 Salaries
28,339,011
2,421,394
2,221,136
2,321,133
2,361,385
(60,009)
8%
5%
2%
12 Extra Labor
754,693
50,412
45,133
40,588
41,831
(8,581)
6%
(10)%
3%
13 Overtime
1,632,035
180,966
100,920
161,383
117,494
(63,472)
7%
60%
(27)%
15 Holiday Pay
525,583
465
-
489
97
(368)
0%
-
(80)%
21 FICA
1,843,030
155,359
140,529
147,348
152,199
(3,160)
8%
5%
3%
22 Pension-LEOFF2
880,275
68,449
65,109
68,202
68,806
357
8%
5%
1%
23 Pension-PERS/PSERS
1,608,904
127,778
111,299
119,153
142,908
15,129
9%
7%
20%
24 Industrial Insurance
940,895
75,007
51,566
50,616
51,153
(23,854)
5%
(2)%
1%
25 Medical & Dental
6,395,135
537,251
466,356
467,863
461,345
(75,906)
7%
0%
(1)%
26 Unemployment
13,000
--
965,999
-
-
-
-
-
-
28 Uniform/Clothing
10,500
412
180
-
412
-
4%
-
-
Total Salaries and Benefits
42,943,061
3,617,494
3,202,228
3,376,776
3,397,630
(219,864)
8%
5%
1%
Percent o year completed 8.33%
SUMMARY OF SUPPLIES,
SERVICES, AND CAPITAL
BUDGET
ACTUAL
COMPARISON OF RESULTS
2018 ANNUAL
2018
ALLOCATED
2016
2017
2018
ACTUAL
OVER(UNDER)
%SPENT
%CHANGE
ALLOCATED
BDGT
2016/2017 201712018
Transfers
9,539,621
43,219
25,000
25,000
25,000
(18,219)
0%
0%
0%
31 Supplies
1,176,504
72,757
57,410
58,612
83,749
10,993
7%
2%
43%
34 Items Purchased for resale
22,000
74
(1,502)
69
-
(74)
-
(105)%
-
35 Small Tools
97,318
16,666
6,823
8,632
4,921
(11,745)
5%
27%
(43)%
41 Professional Services
3,304,461
44,114
48,775
20,621
32,160
(11,954)
1%
(58)%
56%
42 Communication
436,370
18,716
25,555
16,486
33,056
14,340
8%
(35)%
101%
43 Travel
189,880
15,023
8,079
11,701
13,830
(1,193)
7%
45%
18%
44 Advertising
51,500
4,377
2,935
3,677
3,269
(1,108)
6%
25%
(11)%
45 Rentals and Leases
2,313,038
205,683
211,824
174,592
177,343
(28,339)
8%
(18)%
2%
46 Insurance
976,992
965,999
803,228
879,261
967,056
1,057
99%
9%
10%
47 Public Utilities
1,928,305
526,480
1,956
506,827
535,390
8,910
28%
25816%
6%
48 Repairs and Maintenance
799,988
53,192
82,988
83,880
23,010
(30,182)
3%
1%
(73)%
49 Miscellaneous
1,564,472
85,744
48,603
75,206
93,115
7,371
6%
55%
24%
51 Inter -Governmental
3,191,119
366,944
310,227
338,405
355,159
(11,785)
11%
9%
5%
53 Ext Taxes, Oper, Assess
5
-
3
1
28
28
558%
(72)%
3432%
64 Machinery& Equipment
30,000
(4)
-
(5)
4,812
4,816
16%
- (99323)%
Total Supplies, Services, and Capital
25,621,573
2,418,984
1,631,904
2,202,966
2,351,900
(67,085)
9%
35% 7%
Percent o year completed
60
8.33%
TO:
FROM:
BY:
City of Tukwila
INFORMATIONAL MEMORANDUM
Finance Council Committee
Peggy McCarthy, Finance Director
Vicky Carisen, Deputy Finance Director
CC: Mayor Ekberg
DATE: March 28, 2018
SUBJECT: Proposed 2019 — 2020 Biennial Budget Schedule
Allan Ekberg, Mayor
ISSUE
Discuss the process and timeline for review and adoption of the 2019 - 2020 Biennial Budget and Capital
Improvement Plan.
BACKGROUND
The proposed plan incorporates three phases for budget development, review and approval. Review will
be conducted within the Council Committees and by the full Council through workshops and the Committee
of the Whole Council meetings. The three proposed budget phases are:
1. Enterprise Funds, operating budget and capital improvement program --
a. F401 Water
b. F402 Sewer
c. F412 Surface Water
d. F411 Golf course
2.Capital Project Funds, operating budget and capital improvement program —
a. F103 Residential Street
b. F104 Arterial Street
c. F312 new Facilities Fund
d. F302 Urban Renewal (rename existing Facilities Fund)
e. F303 General Government
f. F301 Land & Park Acquisition and Development
3. General Fund, Internal Service Funds, Other Funds, Financial Planning Model Attachment A
a. General fund revenue
b. General fund departmental expenditures
c. Internal Service Funds —
i. F501 Fleet,
ii. F502 Healthcare
iii. F503 Employees, Healthcare Retirees
d. Other Funds —
i. F101 Hotel/Motel Tax
ii. F105 Contingency
iii. F109 Drug Seizure
iv. F611 Fireman Pension
e. Financial Planning Model Attachment A
61
INFORMATIONAL MEMO
Page 2
DISCUSSION
A timeline for review and approval of the three budgeting phases is attached to this memorandum. The
2019 — 2020 budget process will also include the first phases of priority -based budgeting. All departments
will have budgets allocated to programs and it is anticipated that programs will be scored against
established attributes.
The proposed schedule to move general fund departments and all other funds through the committee
process is as follows:
Committee Date Departments/Funds
Finance 8/7/18 Council
Transp, Infra 8/13/18 Public Works, Street
CDN 8/14/18 Land Acquisition & Park Fund, DCD
Public Safety 8/20/18 Court, Fire Impact Fee, Public Safety Plan, PW Shops funds
Finance 8/21/18 HR, Self -Insurance, LEOFF 1
Transp, Infra 8/27/18 Residential Street, Arterial Street
CDN 8/28/18 Recreation, Parks
Public Safety 9/4/18 Police, Drug Seizure
Finance 9/5/18 Finance, Contingency Fund, Debt Service, Urban Renewal, General Government
Transp, Infra 9/10/18 Fleet
CDN 9/11/18 Golf Course
Public Safety 9/17/18 Fire, Firemen's Pension
Finance 9/18/18 Mayor, TIS
Transp, Infra 9/24/18 Water, Sewer, Surface Water
CDN 9/25/18 Lodging Tax
RECOMMENDATION
Information only.
62
City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Finance Council Committee
FROM: David Cline, City Administrator
BY: Vicky Carlsen, Deputy Finance Director
CC: Mayor Ekberg
DATE: March 28, 2018
SUBJECT: General Fund - 2018 Expectations
ISSUE
When the 2017 - 2018 biennial budget was drafted, sales tax revenue was estimated to increase 3%
annually. It was also expected that sales tax mitigation payments for the State would continue at the same
level as in the past few years.
Sales tax revenue began to decline in mid to late 2016 resulting in a 2.0% reduction in total sales tax
revenue from 2015 and a 0.5% decline from 2017 over 2016.
DISCUSSION
General Fund Revised Expectations
Because sales tax revenue is not increasing as projected when the 2017 - 2018 budget was drafted,
ongoing general fund revenue is now projected to be similar to 2017 results. Additionally, sales tax
mitigation payments from the State are now expected to cease in the latter part of 2019.
Best practice dictates that ongoing revenues pay for ongoing expenditures and one-time revenues are
matched to one-time expenditures. To mitigate the anticipated lack of growth in sales tax revenue and to
better position ourselves for the cessation of sales tax mitigation payments in 2019, departments have
committed to keeping 2018 departmental expenditures at least 3% below the 2018 amended budget.
Historically departments underspend their allocated budget by 1-3% of the General Fund. In 2017, this
underspend was 4.6% or $2.7 million, largely due to position vacancies. In 2018, instead of relying on the
historical underspend, departments have targeted - and the Administration will monitor monthly - a 3%
reduction in spending of the General Fund.
The overall goal is to reduce General Fund department expenditures by 3%, with the expectation that there
may be variances among departments. Some departments may be able to save more than 3%, while it may
not be practical for others to achieve a 3% savings. Even with the reduction in expenditures, the City will
strive to minimize impacts to service levels.
It is worth noting that the Council and Municipal Court have been listed in this table even though we haven't
confirmed that they are able to meet the target of a 3% reduction.
The following table shows departmental expenditures for 2017 amended budget and actuals (excluding
department 20), and 2018 with a 3% reduction. The savings will be achieved by maintaining vacancies for
existing positions longer and reviewing certain individual line items including professional services and
travel and training. Additionally, per Council decision in 2017, when retirements occur in the Fire
department, pipeline positions will be reduced by at least 2 positions.
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INFORMATIONAL MEMO
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SUMMARY OF EXPENDITURES BY
DEPARTMENT
2017
2018
AMENDED
BUDGET
ACTUAL
AMENDED
BUDGET
REDUCTION
REVISED
AMENDED
BUDGET
3%
01 City Council
$ 396,016
$ 356,375
$ 430,319
$ (12,910)
$ 417,409
03 Mayor
4,096,082
3,813,280
4,143,651
(124,310)
4,019,341
04 Human Resources
706,208
656,847
728,083
(21,842)
706,241
05 Finance
2,518,813
2,408,087
2,733,016
(81,990)
2,651,026
06 Attorney
716,955
664,913
733,185
(21,996)
711,189
07 Recreation
3,402,859
3,048,617
3,332,680
(99,980)
3,232,700
08 Community Development
3,573,338
3,283,649
3,671,160
(110,135)
3,561,025
09 Municipal Court
1,307,808
1,233,173
1,295,812
(38,874)
1,256,938
10 Police
18,288,092
17,481,118
18,999,049
(569,971)
18,429,078
11 Fire
12,262,568
12,066,979
12,432,599
(372,978)
12,059,621
12 Technology& Innovation Svcs
2,026,820
1,994,956
2,040,671
(61,220)
1,979,451
13 Public Works
3,802,639
3,579,262
3,876,047
(116,281)
3,759,766
15 Park Maintenance
1,418,760
1,351,422
1,459,098
(43,773)
1,415,325
16 Street Maintenance & Operations
3,109,592
3,037,318
3,149,643
(94,489)
3,055,154
Total Expenditures
$ 57,626,550
$ 54,975,996
$ 59,025,013
$ (1,770,750)
$ 57,254,263
2017 departmental expenditures were below amended budget by $2.7 million, or 4.6% and met the goal of
matching ongoing revenue with ongoing expenditures. It is important to note that even with a 3% reduction,
the 2018 department budget is still 4.1% higher than 2017 actual expenditures. Additional details on
possible reductions to funding for capital projects will be presented at a future Finance Committee meeting.
January results show that departments, in total are below allocated budget by $287 thousand.
Departmental budgets will be closely monitored monthly to ensure that the 3% reduction is achieved.
64
City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Finance Committee
FROM: Rachel Bianchi
CC: Mayor Ekberg
DATE: February 12, 2018
SUBJECT: Financing the Public Safety Plan (Updated from February 6 Meeting)
NOTE: Because this topic is building on previous Committee meetings, the original
memo has been updated in underline font below. This intent is to continue to preserve
the information from one meeting to the next given that each discussion will build upon
the previous.
ISSUE
Due to market conditions and cost escalation, the City has a significant gap in the Public Safety
Plan budget. The Finance Committee has been tasked with reviewing options and identifying
potential recommendations for the full Council to consider later this spring. The Justice Center
will also finish Schematic Design this spring and will provide for better understanding of the
costs associated with that project. Merging these timelines will provide the necessary
information for the City Council to provide direction on the next steps on the Public Safety Plan.
BACKGROUND
Process:
Due to the gravity and complexity of this issue, staff worked with the Committee Chair to identify
the following schedule for covering the various information associated with tackling the funding
gap:
February 6, 2018 Finance Committee:
• Project costs as known
• Overview of voter -approved bonds
• Debt capacity and term
• Fire Impact Fees
• Land sales and other one-time funds
• REET 1
February 20, 2018 Finance Committee:
• New revenue options
March 6, 2018 Finance Committee:
• General fund and operations
• CIP prioritization
March 20, 2018 Finance Committee:
• Review project schedule
Staff proposes that the Committee review the information presented and provide direction to
staff at each meeting as to which options are of interest to the council. Staff will then use the
intervening time to build an iterative financial model that can be reviewed and added to at
subsequent meetings. For instance, if the Committee is interested in dedicating land sales to
filling the gap, this would be a tool we would build into the model and bring back to show you the
65
INFORMATIONAL MEMO
Page 2
implications as to how that tool — along with others agreed to by the committee — would work
together to fill the gap. By the end of this process, the goal is to have a collaboratively built
model to inform the full Council and any final decisions.
Staff has provided its recommendations after each tool to inform the Council of its position.
Project costs as known:
Before we discuss tools for filling the gap, it is important that everyone has the same
understanding of the current known project costs.
Below are the current budget estimates for the Public Safety Plan projects. Fire Station 51 has
completed the schematic design phase, allowing for more certainty on the estimates associated
with the fire stations. However, the estimate for the Justice Center is carrying many significant
costs, such as budget allotted for site preparation and the Public Works facility estimate is the
most extreme, assuming none of the buildings on the current site could be reused. The Justice
Center will be done with Schematic Design in May and at that point there will be more certainty
on the budget estimate. The Public Works facility will not hit that stage until toward the end of
this year.
Public Safety Plan Project Cost Estimates as of January, 2018 (in millions)
Project
Initial Budget
Updated
Gap
Fire Station 51
$11,446
$12,509
$1,063
Fire Station 52
$5,657
$17,652
$11,9951
Fire Station 54
$7,329
$14,753
$7,424
Justice Center
$28,629
$68,536
$39,907
Public Works Facility
$29,493
$63,270
$33,777
Total Gap for Projects
$94,166
Utility Fund Gap Obligation for PW
($16,888)
Total Unfunded Gap
$77,278
The cash flow spreadsheet for the projects, on the current schedule, is attached.
Voter -Approved Bonds:
The voters approved a $77.4 million bond measure in November 2016. In December 2016,
$36.7 million, of these bonds were issued. Based on the cash flow analysis provided by SOJ in
December 2017, the remainder of the bond authorization, or $40.6 million, will be needed in
2018 and 2019 to fund property purchases and construction costs. The recommendation is to
issue the bonds in the fall of 2018 so the debt service can be included with the 2019 property
tax assessments.
Debt Capacity and LTGO Bonding:
In order to address the Public Safety Plan funding gap, it is likely that the City would need to
issue additional bonds, this time councilmanic ones.
1 The headquarters station was moved from Fire Station 51 to Fire Station 52
during the siting phase, technically flipping the budgets for Stations 51 and
52, hence the relatively small gap for 51 and huge one for 52.
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INFORMATIONAL MEMO
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State law limits the amount of debt the City can carry. For councilmanic/limited tax general
obligation (LTGO) debt, the City is limited to 1.5% of taxable assessed valuation. Total debt
(including voted and non -voted debt) is limited to 2.5% of assessed valuation. As of December
31, 2017, the City had capacity for an additional $59 million in councilmanic debt. This number
will increase as assessed valuation goes up and existing debt is paid off, providing the City
additional capacity in the out years.
Bonds are normally issued for a 20 -year term. However, debt payments can be spread over the
useful life of the underlying asset. In the case of structures such as the Justice Center and the
Fire Stations, the debt payback period could be increased to 30 years since the life of the
structures will be 30 or more years. A longer payback period translates into lower annual debt
service payments, albeit over a longer period of time.
Staff recommendation: Use LTGO bonds to cover the Public Safety Plan gap in a manner that
allows for some cushion in the event of an economic downturn; leverage the fact that some
existing debt drops off in 2020 and 2024 freeing up additional capacity to pay back the bonds.
Fire Impact Fees:
Fire impact fees are charged on residential and commercial development to pay for the impact
of growth on fire facilities. Fire impact fees, on average, have yielded $120K over the past 9
years, excluding the $500K fire impact fee deposit received in 2017 through the Tukwila South
Development Agreement. The City has not increased its fire impacts fees in more than a
decade, and there is additional capacity in these fees to support the new fire stations. The
update of the fire and park impact fees is scheduled to be presented to the Finance Committee
in March, 2018. Should the Council adopt the new impact fees, staff estimates that they would
generate between $200,000 and $400,000 per year that could be used to pay off LTGO bonds.
An additional $1.5 million in fire impact fees exist today that will be dedicated to the fire station
projects.
Staff recommendation: Dedicate current and future Fire Impact Fees to the Fire Stations.
Land Sales and other one-time funds:
The City owns a variety of land that could be sold with the proceeds being dedicated to the
Public Safety Plan. Staff estimates there is approximately $15 million in proceeds that could be
available to fill the gap. Potential land sales include:
• Newporter site
• Tukwila Village Phases 1, 2 and 3
• Longacres site
• Old Fire Station 53 site
• Current Fire Station 51
• Current Fire Station 52
• Current Fire Station 54
• George Long Shops
• Minkler Shops
Additionally, the City currently has $3 million in the 301 fund for parks acquisition from REET 1.
The Council recently gave the authority for REET 1 to be used for the Public Safety Plan and
this funding could be dedicated to the public safety plan in a one-time manner similar to the land
sales.
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67
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INFORMATIONAL MEMO
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Staff recommendation: Dedicate land sales identified above and the $3 million in the 301 fund
to the Public Safety Plan.
Ongoing REET 1:
The City also has the opportunity to dedicate REET 1 funding to the Public Safety Plan moving
forward. Given historical REET 1 accruals, staff believes that approximately $500,000 per year
could be dedicated to the Public Safety Plan gap.
Staff recommendation: Dedicate ongoing REET 1 to the Public Safety Plan; funds above
$500,000 per year would go to parks acquisition.
Outcome of February 6, 2018 Finance Committee
After the February 6, 2018 Finance Committee, staff used the discussion to begin building the
iterative model discussed on page one of this memo. There are two different versions of the
financial framework attached, one that shows 20 -year councilmanic bonds and one that uses a
30 -year span. Both include the full cost of debt service and annual payment necessary to repay
the bonds. Also included in this phase of the model are identified land sales and one-time funds
available to dedicate to the Public Safety Plan, as well as ongoing REET 1.
The new revenue options on the attachment are meant to be potential tools for Council to
deliberate as it considers how to repay councilmanic bonds, should the Council choose to move
forward with those tools. However, it is not the recommendation of staff that the entire bonds be
paid back with new revenues, nor that each of these revenues should be used. As identified in
the schedule above, the Committee will also be reviewing operational changes that could occur
to find existing funds to dedicate to the Public Safety Plan projects. Additionally, the Committee
will review the project's existing schedule to determine whether there should be some deviation.
New Revenue Options
Attached is a spreadsheet of new revenue options available to Council to make decisions
regarding the Public Safety Plan funding gap. Staff recognizes that some options may not be
palatable to the Council but has provided them in order to give a complete picture of the funding
tools available. Where possible, we have provided context for neighboring jurisdictions' rates
and specific information on amount available, mechanisms and types. Staff will discuss each
option with the Committee in detail at the January 21, 2018 Finance Committee meeting.
Outstanding Questions from the February 6, 2018 Finance Committee
The Committee asked for the following information and/or clarification to assist in making
decisions on filling the Public Safety Plan gap:
• Provide the debt chart that Vicky Carlsen has previously shared in order to get a better
understanding of the long-term implications of existing and any future councilmanic
debt. See attached.
• Provide information of what the implications are of 20 -year vs. 30 -year councilmanic
bonds. See two attached versions of the model.
• Report by year on what has been paid to the City for Fire Impact fees since they were
implemented. See attached document.
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INFORMATIONAL MEMO
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• Provide an estimate of what the Public Safety Plan would pay in impact fees. Because the
City is in the middle of updating its impact fees, we cannot calculate this information at
this time. Staff will do this once impact fees are updated, scheduled in the first quarter
of 2018.
•Indicate whether an automatic escalator can be included in the impact fees update coming
before Council shortly. An escalator has been included in the impact fees legislation
coming before Council.
•Provide information on Parks' REET 1 expenditures. In 2018, Parks intends to spend
REET 1 funds on the following:
o Second Dog Park
o TCC Lobby Improvements
o Trail Repairs
o Fort Dent Overlay
o TCC Seismic Evaluation
•What is the recommendation for when the Committee brings the full recommendations to
Council? Staff recommends that the Finance Committee initiates the meeting with the
full Council in early May so that there are multiple opportunities to have this discussion
and deliberations.
Follow Up from the February 21 Finance Committee Meeting
Staff was asked to return with the following additional information and/or address these issue in
subsequent meetings as the Committee deliberates on recommendations as to how to address
the Public Safety Plan financial gap:
• Assurance that there will be a discussion on how the Public Safety Plan financial
framework (20- and 30 -year potential options reviewed on February 21) intersects with
the City's overall six-year financial plan. Staff will bring that information for the
Committee at a subsequent meeting.
• Add Tukwila's various fees to the new revenue matrix. This is done and included on the
updated version attached.
• List the utility taxes the City levies and all of the utilities that the City has franchise
agreements with. This is done and included on the updated version attached.
• Research additional information on the following new revenue options; staff will address at
a subsequent meeting:
o Possibility of structuring a B&O tax because businesses are a large consumer of
public -safety related services and such a tax could provide more parity with the
residential population; any such tax would be levied only on larger businesses
o Local Improvement District
• Identify what Parks has planned for REET 1 distribution in 2018 and explain whether the
projects would come before Council for approval. The Council adopted the Capital
Improvement Plan (CIP) as a part of the 2017/2018 budget, which identified $581,000 in
projects from the 301 fund, of which $567,000 is from REET 1 funds. Any contract
associated with these projects above $40,000 would come before Council for approval.
While Parks is currently reassessing their overall capital projects given the potential for
REET 1 funds being redirected to the Public Safety Plan, below are the projects
identified in the CIP and slated for funding this year:
o Trail improvements: $ 62,000
o Parks improvements: $330,000
o Ft. Dent: $125,000
o Duwamish Hill Preserve: $ 24,000 ($10,000 from REET 1)
o Second Dog Park $ 40,000
o Total 301 Fund Adopted CIP: $581,000
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INFORMATIONAL MEMO
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• Provide a list of all City -owned properties. See attachment.
• Staff further acknowledges the concerns raised at the meeting of the ramifications of
potentially limiting future councils due to long-term debt.
Potential Additional New Revenue Source
One new revenue option not addressed at the February 21, 2018 Finance Committee meeting is
a potential increase in the City's gambling tax. The new revenue matrix has been updated to
reflect this potential tool. The City currently levies a 10% tax on cardrooms and in 2017
collected $3.8 million. Basing this analysis on 2017 collections, if the rate was increased to
15%, the City could collect an additional $1.9 million annually. If the rate was increased to 12%
there's the potential for an additional $720,000 per year.
General Fund Operations
Another tool available to fill the gap is to reduce general fund expenditures. The Committee is
not being asked to make a recommendation at this time on specific reductions, rather whether it
wants to consider such a tool as a part of the effort to fill the funding gap for the Public Safety
Plan. If it is a tool to be considered, staff recommends that any reductions would be identified
and approved through the 2019/2020 budget process.
Staff has identified three options to reduce general fund operational expenditures, including (1)
across the board cuts, (2) program reductions using the current budget model, and (3) program
reductions using the Priority Based Budgeting (PBB) model. These three options are outlined
below. It should be noted that all recommended reductions would come from operating costs,
while all mandated expenses (including debt service) would remain intact.
With all options, an analysis would be completed to determine the level of reduction required
each year.
Option 1 — Across the Board Reductions in all Departments
Once the annual expenditure reduction amount is determined (most likely a percentage of the
total budget; examples provided in attachment), each department would be required to reduce
their budget by that percentage.
Pros:
• Process is easy to communicate
• Appearance of fairness — every department takes the same reduction
• Can be a way to avoid tough decisions
Cons:
• Missed opportunity to cut ineffective and/or low priority programs
• Ignores the differential effectiveness and priority of programs
• Ignores which expenditures/programs generate revenue
• Ignores consumption vs investment
• Reductions are not strategic
• Not considered best practice
Option 2 — Reduce/Eliminate Programs Using Current Budget Structure
Pros:
• Lower priority programs (recommended by staff but informed by and ultimately approved
by the Council) are reduced/eliminated
Cons:
• Objective analysis of program efficiency not part of decision
70 Z:1Council Agenda Items\Communications\4-03-18Finance\Final FIN Memo 040318.doc
INFORMATIONAL MEMO
Page 7
• Objective analysis of program priority not part of decision
• Doesn't consider true cost of program
• Not considered best practice
Option 3 — Reduce/Eliminate Programs Using Priority -Based Budgeting (PBB) Model
Pros:
• Lower priority programs (as identified through an objective scoring process) are
reduced/eliminated
• Requires serious discussion of community values, relative benefits of different services,
and long-term implications of reducing/eliminating programs
• Demonstrates strategic approach to managing significant financial issues
• Aligns with current best practice
• True cost of program is known
Cons:
• PBB model not yet fully implemented
Based on the pros and cons of each method identified above, Option 3 would provide the most
efficient and objective method of determining reductions to General Fund expenditures. The
Council has expressed support for PBB, and one of the primary benefits of the PBB model is
that lower level priorities are easily identified, and actual program costs are known.
Capital Improvement Plan Prioritization
One option for the Committee to consider is reprioritizing the Capital Improvement Plan (CIP) to
dedicate General Fund dollars that transfer to the CIP to the Public Safety Plan. Over the past
four years the City has budgeted an average of $3 million per year of General Fund dollars to
transfer to the CIP. General Fund dollars go to leverage grant funds and other matching funds
for a variety of capital projects, largely for street work. Below are the budgeted and actual
transfers to the CIP for the past four years.
Year
Budaeted Transfer to CIP
Actual Transfer to CIP
2014
$2,662,000
$3,150,000
2015
$2,674,000
$2,374,000
2016
$3,551,000
$1,151,000
2017
$2,000,000
$2,000,000
In addition, REET 2 funds are currently dedicated to the 104 fund, which covers bridges and
arterial streets. REET 2 funds, like REET 1 discussed on February 6, could be dedicated to
financing the Public Safety Plan as well. If reprioritizing REET 2 for the Public Safety Plan was
of interest to the Council, staff estimates the annual amounts would be the same as the REET 1
estimate of $500,000 per year.
The Council could decide to reduce but not eliminate the General Fund contributions to the CIP
to cover the Public Safety Plan financial gap and identify an amount that would allow the City to
continue to leverage grant funds for capital projects, though at a reduced rate.
Follow Up from the March 6. 2018 Finance Committee Meeting
Staff was asked to follow up on the following from the March 6, 2018 Finance Committee
Meeting:
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71
INFORMATIONAL MEMO
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• Provide the 2017 budget statistics, including trends and forecast for the future. This
information will be provided at the April 3, 2018 Finance Committee Meeting.
• Include a map of Park properties. Attached to the memo.
• Identify proposed Administration recommendations for immediate operational reductions.
These will be provided by the April 17, 2018 Finance Committee meeting.
• Provide a CIP prioritization analysis of the effects of reducing the CIP. An analysis of a
$500,000 annual ongoing reduction in the CIP will be provided at the April 3, 2018
Finance Committee meeting.
• Provide information on market conditions moving forward from the City's current
contractors and the Council's Program Management Quality Assurance (PMQA)
consultant. Steve Goldblatt, the Council's PMQA consultant will be in attendance at the
March 20, 2018 Finance Committee meeting and additional information is provided
below regarding forecasted market conditions.
Project Schedule
As prescribed by the agreed-upon schedule outlined in the beginning of this memo, the
discussion slated for the March 20, 2018 meeting centers on the ramifications of pushing back
the schedules of some of the Public Safety Plan projects in order to spread out funds needed for
construction. Below is a discussion of this option, with some specific assumptions built in.
Assumptions
• Due to the increasing cost of land year over year, as well as the fact that the City has
initiated the acquisition process for all of the necessary properties, staff has assumed
that acquisition of all of the properties would continue on the timeline set forward by the
Public Safety Plan and does not recommend, nor did staff analyze, the ramifications of
waiting on acquisition.
• Because Fire Station 51 is contractually obligated by the Tukwila Valley South
Development Agreement, staff does not recommend, nor did staff analyze, pushing out
the Fire Station 51 project. This project is also the furthest along in the process.
• With Fire Station 51 moving to the new site at Southcenter Parkway and South 180th, the
need to move Fire Station 52 to the preferred site on the City Hall Campus becomes
critical. As the FACETS study showed, once Fire Station 51 moves it is imperative that
Fire Station 52 also move to the proposed location to ensure equitable response times
across the city. Because the existing Fire Station 54 is within the FACETS identified
location area, it is not subject to the same urgency. Staff does not recommend, nor did
staff analyze, delaying the Fire Station 52 project.
Analysis
For discussion purposes, staff worked with Shiels Obletz Johnsen and Lydig Construction, the
GCCM for the fire stations, to identify the forecasted cost escalation associated with waiting to
construct the Justice Center, Fire Station 54 and the Public Works Shops. For planning
purposes, the team looked at what the ramifications would be if these three projects were
delayed by five years. While there have been questions as to whether the overall construction
market is slowing down, Lydig's forecast indicate continued increased costs over time. Their
forecast analysis shows the following percentage annual increases from 2018 through 2023,
which compound over time, raising the cost of the projects by nearly 25% over that time period:
Year 2019 2020 2021 2022 2023
Annual %
Increase
5%
5.25%
2.2%
5.1%
72 Z:\Council Agenda Items\Communications14-03-18FinancelFinal FIN Memo 040318.doc
4%
INFORMATIONAL MEMO
Page 9
On the attached conceptual cash flow document, you can see that the projects escalate in the
following ways:
• Justice Center:
o Total cost under current schedule: $68.5 million
o Total cost delaying project five years: $82.5 million
• Fire Station 54:
o Total cost under current schedule: $14.7 million
o Total cost delaying project five years: $18.6 million
• Public Works Shops (most conservative estimate):
o Total cost under current schedule: $63.4 million
o Total cost delaying project five years: $76.8 million
• Public Works Shops (best case estimate):
o Total cost under current schedule: $44.8 million
o Total cost delaying project five years: $52.8 million
As we have done with the previous topics covered in this process, staff is seeking a discussion
with the Committee about this analysis in order to inform the Administration recommendations.
These will be presented at the April 3, 2018 Finance Committee meeting for discussion and will
include the financial framework for review. Staff anticipates there will be discussion and
Committee refinement at the April 3 and April 17 Finance Committee meetings, with a goal of a
Finance Committee recommendation to full Council by the end of April, should Committee
members concur.
Follow Up
Staff was asked to follow up on what savings could be found in the existing Capital
Improvement Program (CIP):
• One-time funding from 2018:
o Cascade View Safe Routes to School savings: $100K
o Small Roadway projects savings: $175K
o S. 144th St. Bridge Sidewalks farant not received): $190K
o S. 140th St. Intersections (grant not received): $ 75K
o TOTAL: $540K
• Ongoing reduction potential
o The General Fund makes an annual contribution to the Residential Street
Improvement Fund of $750K Der year.
Potential Scenarios to Fill the Public Safety Plan Gap
The Committee has requested that staff provide recommendations on potential options for filling
the Public Safety Plan gap. Below is a summary of five options for discussion at the April 3,
2018 Committee meeting. Attached to this memo is the detailed financial framework for each
option. including year -by -year impacts. Staff expects to refine these based on Committee
discussion and return for focused discussion on a smaller number of options for the Committee
to consider as it deliberates on its recommendation to the full council.
The following key assumptions went in to the development of these options:
• One-time funds previously discussed (such as land sales, existing REET, etc.) are
included in all options.
• Dedicated REET1 to PSP projects is included in all options.
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73
INFORMATIONAL MEMO
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• Fire impact fees are included at the projected higher rate and Tukwila South agreement
fire impact fees are also included in all options.
• LTGO bonds are assumed at a 30 -year amortization rate.
• Reducing the PW facilities to $30M would allow for land acquisition, improvements to one
of the existing buildings and a full design program for the PW shops. Future decisions
would need to be made about the Shops, with the ability to use Enterprise funds for
additional financing.
• Two scenarios contemplate reducing eliminating funding for Fire Apparatus and
Equipment after year 10. The City would have five bienniums to identify how to pay for
this needed equipment.
• Two scenarios contemplate reducing or eliminating the construction of FS 54. There
would likely be some costs associated with upgrading the facility.
• Where there is no General Fund obligation, but identified capacity from maturing debt, the
repayment method could be a combination of General Fund contribution and maturing
debt capacity to repay the LTGO bonds.
• Unless eliminated, each scenario contemplates the projects being built on the existing
schedule.
Staff recommends Option Cl for the following reasons:
• The costs associated with building construction will likely rise faster than the costs
associated with procuring apparatus and equipment for Fire, so it makes sense to
prioritize the building over equipment.
• The City would have ample time to identify how to fund apparatus and equipment in the
out -years.
• The City previously did not have an apparatus and equipment fund and has historically
paid for items out of the General Fund.
• Dedicating $30M to shops allows for the City to acquire all of the property, perform
necessary upgrades to one existing facility and fully develop a program and design for
the rest of the facility, allowing the City a better idea of the total budget. This also allows
the City to better identify how it can leverage Enterprise Funds' contribution.
• There is very little obligation to the General Fund in this option and would not use all of the
capacity from maturing debt on an annual basis, allowing for other capital priorities
should the Council wish.
74 11citystore\City Common\Council Agenda Items\Communications\4-03-18Finance\Final FIN Memo 040318.doc
LTGO Repayment Method
Option
FS
51
FS
52
FS
A&E
JC
PW
2020
General
Capacity
54
LTGO
Fund
from
Bonds
contribution
maturing
debt
A
$12M
$17M
$14M
$29M
$68M
$63M
$66M
$1M - $2.5 M
per yr
$830K -
$3M per yr
B
$12M
$17M
$14M
$29M
$68M
$30M
$32M
$1M - $2M
per yr
$830K -
$2.6M per yr
Cl
$12M
$17M
$14M
$15M
$68M
$30M
$35M
$1M in 2028
& $500K in
2029
$830K -
$1.6M per yr
C2
$12M
$17M
$0
$29M
$68M
$30M
$20M
$0
$830K -
$2M per yr
D
$12M
$17M
$0
$15M
$68M
$30M
$20M
$0
$500K -
$1.2M per yr
Staff recommends Option Cl for the following reasons:
• The costs associated with building construction will likely rise faster than the costs
associated with procuring apparatus and equipment for Fire, so it makes sense to
prioritize the building over equipment.
• The City would have ample time to identify how to fund apparatus and equipment in the
out -years.
• The City previously did not have an apparatus and equipment fund and has historically
paid for items out of the General Fund.
• Dedicating $30M to shops allows for the City to acquire all of the property, perform
necessary upgrades to one existing facility and fully develop a program and design for
the rest of the facility, allowing the City a better idea of the total budget. This also allows
the City to better identify how it can leverage Enterprise Funds' contribution.
• There is very little obligation to the General Fund in this option and would not use all of the
capacity from maturing debt on an annual basis, allowing for other capital priorities
should the Council wish.
74 11citystore\City Common\Council Agenda Items\Communications\4-03-18Finance\Final FIN Memo 040318.doc
INFORMATIONAL MEMO
Page 11
RECOMMENDATION
Staff is seeking committee interest in the various tools presented today. At the next Committee
meeting there will be a full discussion of the various potential new revenue tools the Committee
may want to employ to fill the funding gap. Subsequent to that meeting, the Committee will also
discuss any potential general fund obligations that could be used for the gap. This direction will
allow staff to build a model based on the Council's priorities and Administration
recommendations. Finally, a discussion on the project schedule and potential cost implications
of accelerating/delaying projects, can be placed into the model to understand the cash flow and
facility ramifications.
ATTACHMENT
Public Safety Plan Financial Frameworks
Option A
Option B
Option Cl
Option C2
Option D
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75
76
PUBLIC SAFETY PLAN - FINANCIAL PLAN - 30 Year LTGO Amortization
3/26/2018
Scenario A - All In
1 of 2
B
D
F
G
H
I
J
K
L
M
N
0
P
Q
R
S
T
U
V
1
TOTAL
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
8
Revenues:
I
I
1
I
I
I
9
UTGO bond proceeds, Voted
77,385,000
40,675,046
I
I
I
I
I
I
10
LTGO bond proceeds, Councilmanic
86,000,000
20,000,000
66,000,000
I
I
I
I
I
I
11
Fire Impact fees & deposit - Segale
4,750,000
500,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
350,000
12
Fire Impact fees - other
10,917,000
1,017,000
300,000 I
300,000
300,000 I
300,000
300,000 I
300,000
300,000 I
300,000
300,000 1
300,000
300,000 I
300,000
300,000 I
300,000
300,000 I
300,000
13
F301, Lnd & Prk Acq contribution
3,000,000
3,000,000
I
I
I
I
I
I
14
Property/land sales
15,038,000
5,038,000
3,000,000
2,000,000
5,000,000
15
REET 1
16,500,000
500,000 I
500,000
500,000 I
500,000
500,000 I
500,000
500,000 I
500,000
500,000 I
500,000
500,000 I
500,000
500,000
500,000
500,000 I
500,000
17
Investment earnings
707,845
258,283
200,000
100,000
100,000
40,000
I
I
I
I
I
I
I
18
Annual contribution to balance
28,783,709
283,709
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000 ;
1,000,000
1,000,000 ;
1,500,000
1,500,000 ;
2,000,000
2,000,000 '
2,000,000
2,000,000
2,000,000
2,500,000 ;
2,500,000
19
Additional capacity from maturing,
existing debt
65,585,800
831,000
831,000
831,000
831,000
1,468,000 °
1,994,000
1,994,000
1,994,000
1,994,000 ;
1,994,000
1,994,000
1,994,000
1,994,000 °
1,994,000
23
Revenue Total
308,667,354
2,058,992
30,338,000
42,875,046
72,031,000
4,971,000
7,931,000
2,931,000
3,568,000 "
4,594,000
4,594,000 I
5,094,000
5,094,000 ?
5,094,000
5,094,000
5,144,000
5,294,000
5,294,000
I
I
I
I
I
I
% Dbt Svc capacity used for PSP
°
24
I
I
I
I
I
I
25
Project Expenditures
(
I
I
I
I
I
I
26
Justice Center
68,570,005
431,266
17,890,500
26,694,000
23,430,406
27
FS 51
12,540,338
254,484
1,385,000 I
8,725,500
2,115,501
28
FS 52
17,651,306
161,299
890,000
2,512,000
13,046,000
1,033,751
I
I
I
29
FS 54
14,763,378
142,791
1,554,000
1,978,000
10,274,000
814,587
30
Apparatus & equip
29,932,000
573,651
4,455,859
540,082
362,385 I
276,621
583,525 1
507,480
2,597,023 I
384,755
414,980 1
806,277
2,709,784 I
3,512,566
1,607,204 1
1,597,411
2,865,957 1
888,681
31
Shops
63,410,851
283,709
19,361,000 ;
4,989,000
28,317,000
10,460,142
35
Project Expenditures Total
206,867,877
1,847,199
45,536,359 ;
45,438,582
77,545,292 ;
12,585,101
583,525
507,480
2,597,023
384,755
414,980 ;
806,277
2,709,784 ;
3,512,566
1,607,204
1,597,411
2,865,957
888,681
37
Debt Service
interest only !
interest only
interest only
interest only
full DS
38
Debt service LTGO
151,919,016
800,000 '
800,000
3,440,000
3,440,000
5,212,204 f
5,212,204
5,212,204
5,212,204
5,212,204
5,212,204
5,212,204
5,212,204
5,212,204
5,212,204
5,212,204
5,212,204
39
Utility Fds pay rent = 50% of dbt svc
(56,155,421)
(400,000)
(400,000)
(1,270,000)1
(1,270,000)
(1,930,956)I
(1,930,956)
(1,930,956)
(1,930,956)
(1,930,956)!
(1,930,956)
(1,930,956)9
(1,930,956)
(1,930,956)I
(1,930,956)
(1,930,956)I
(1,930,956)
40
GF Debt Service Total
95,763,595
-
400,000
400,000
2,170,000
2,170,000
3,281,248
3,281,248
3,281,248
3,281,248
3,281,248 I
3,281,248
3,281,248 j
3,281,248
3,281,248 1
3,281,248
3,281,248
3,281,248
41
Expense Total
302,631,472
1,847,199
45,936,359
45,838,582
79,715,292 j
14,755,101
3,864,773
3,788,728
5,878,271 1
3,666,003
3,696,228
4,087,525
5,991,032 r
6,793,813
4,888,452
4,878,659
6,147,205
4,169,929
42
I
I
48
Annual Surplus (Shortfall)
6,035,881
211,793
(15,598,359)1
(2,963,536)
(7,684,292)1
(9,784,101)
4,066,227 I
(857,728)
(2,310,271)1
927,997
897,772 1
1,006,475
(897,032)1
(1,699,813)
205,548 I
265,341
(853,205)1
1,124,071
49
Beginning Carryover (Shortfall)
-
36,513,127
36,724,920 i
21,126,561
18,163,025 i
10,478,732
694,631 i
4,760,859
3,903,131 i
1,592,860
2,520,856 i
3,418,628
4,425,103 i
3,528,071
1,828,257 �
2,033,805
2,299,146 �
1,445,942
50
Ending Carryover (Shortfall)
6,035,881
36,724,920
21,126,561 :
18,163,025
10,478,732 :
694,631
4,760,859 :
3,903,131
1,592,860 :
2,520,856
3,418,628 :
4,425,103
3,528,071 :
1,828,257
2,033,805
2,299,146
1,445,942 ;
2,570,013
3/26/2018
Scenario A - All In
1 of 2
CO
PUBLIC SAFETY PLAN - FINANCIAL PLAN - 30 Year LTGO Amortization
1
B
W
X
Y
Z
AA
AB
AC
AD
AE
AF
AG
AH
Al
AJ
AK
AL
AM
2034
2035
2036
2037
2038
2039
2040
2041
2042
2043
2044
2045
2046
2047
2048
2049
2050
8
Revenues:
I
1
I
I
I
I
9
UTGO bond proceeds, Voted
I
I
I
I
10
LTGO bond proceeds, Councilmanic
I
I
I
I
11
Fire Impact fees & deposit - Segale
I
I
I
I
12
Fire Impact fees - other
300,000 I
300,000
300,000 I
300,000
300,000
300,000
300,000 1
300,000
300,000 I
300,000
300,000 I
300,000
300,000 I
300,000
300,000 I
300,000
300,000
13
F301, Lnd & Prk Acq contribution
I
14
Property/land sales
I
I
15
REET 1
500,000 I
500,000
500,000 '
500,000
500,000 I
500,000
500,000 j
500,000
500,000 I
500,000
500,000 I
500,000
500,000 I
500,000
500,000 j
500,000
500,000
17
Investment earnings
I
u
I
I
I
I
I
18
Annual contribution to balance
2,500,000
1,000,000-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Additional capacity from maturing,
I
i
19
existing debt
1,994,000
2,259,000
2,647,000 :
2,647,000
2,561,600
2,561,600
2,561,600
2,561,600
2,561,600
2,561,600
2,561,600
2,561,600
2,561,600
2,561,600
2,561,600
2,561,600
2,561,600
23
Revenue Total
5,294,000
4,059,000
3,447,000
3,447,000
3,361,600
3,361,600
3,361,600 "
3,361,600
3,361,600
3,361,600
3,361,600
3,361,600
3,361,600
3,361,600
3,361,600
3,361,600
3,361,600
I
I
i
I
I
I
I
I
% Dbt Svc capacity used for PSP
100%
100%
100%
80%
80%
80%
80%
80%
80%
80%
80%
80%
80%
80%
80%
80%
24
I
I
I
1
I
25
Project Expenditures
I
I
I
I
I
I
I
26
Justice Center
27
FS 51
I
I
I
I
I
I
I
I
28
FS 52
I
I
I
I
I
I
I
29
FS 54
30
Apparatus & equip
3,667,573
243,009
609,751 I
712,979-
I
-
- I
-
- I
-
- I
-
- I
-
- I
-
-
31
Shops
!
I
I
!
I
I
35
Project Expenditures Total
3,667,573
243,009
609,751 ;
712,979-
-
-
-
-
-
-
-
-
-
-
-
-
37
Debt Service
I
I
I
I
38
Debt service LTGO
5,212,204
5,212,204
5,212,204
5,212,204
5,212,204 '1
5,212,204
5,212,204E
5,212,204
5,212,204
5,212,204
5,212,204 f
5,212,204
5,212,204 '1
5,212,204
3,960,856 I
3,960,856
-
39
Utility Fds pay rent = 50% of dbt svc
(1,930,956)
(1,930,956)
(1,930,956)!
(1,930,956)
(1,930,956)!
(1,930,956)
(1,930,956)!
(1,930,956)
(1,930,956)!
(1,930,956)
(1,930,956)!
(1,930,956)
(1,930,956)I
(1,930,956)
(1,305,282)!
(1,305,282)
-
40
GF Debt Service Total
3,281,248 j
3,281,248
3,281,248E
3,281,248
3,281,248
3,281,248
3,281,248
3,281,248
3,281,248
3,281,248
3,281,248E
3,281,248
3,281,248
3,281,248
2,655,574 I
2,655,574
-
41
Expense Total
6,948,821
3,524,257
3,890,999 y
3,994,227
3,281,248
3,281,248
3,281,248
3,281,248
3,281,248 j
3,281,248
3,281,248
3,281,248
3,281,248 j
3,281,248
2,655,574
2,655,574
-
42
I
I
I
48
Annual Surplus (Shortfall) (1,654,821)1
534,743
(443,999)1
(547,227)
80,352 i
80,352
80,352 I
80,352
80,352 I
80,352
80,352 I
80,352
80,352 I
80,352
706,026 I
706,026
3,361,600
49
Beginning Carryover (Shortfall)
2,570,013 ,
915,192
1,449,935 .
1,005,936
458,709
539,061
619,413
699,765
780,117 .
860,469
940,821
1,021,174
1,101,526
1,181,878
1,262,230
1,968,256
2,674,281
1
I
I
I
50
Ending Carryover (Shortfall)
915,192 :
1,449,935
1,005,936 I
458,709
539,061
619,413
699,765 ;
780,117
860,469 :
940,821
1,021,174 :
1,101,526
1,181,878
1,262,230
1,968,256 :
2,674,281
6,035,881
CO
3/26/2018
Scenario A - All In 2 of 2
CO
O
PUBLIC SAFETY PLAN - FINANCIAL PLAN - 30 Year LTGO Amortization
00
3/26/2018
Scenario B - Shps3OM 1 of 2
B
D
F
G
H
I
J
K
L
M
N
0
P
Q
R
S
T
U
1
TOTAL
2017
2018
2019
2020 11
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
8
Revenues:
I
I
i
i
9
UTGO bond proceeds, Voted
77,385,000
40,675,046
10
LTGO bond proceeds, Councilmanic
52,000,000
20,000,000 I
32,000,000
I
I
I
I
I
I
I
11
Fire Impact fees & deposit - Segale
4,750,000
500,000
300,000 ;
300,000
300,000 ;
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
350,000
I
I
I
I
I
I
12
Fire Impact fees - other
10,917,000
1,017,000
300,000 ;
300,000
300,000 ;
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
I
I
I
I
I
I
I
13
F301, Lnd & Prk Acq contribution
3,000,000
3,000,000 I
I
14
Property/land sales
15,038,000
5,038,000
3,000,000
2,000,000
5,000,000
15
REET 1
16,500,000
500,000
500,000
500,000 ;
500,000
500,000 ;
500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
17
Investment earnings
707,845
258,283
200,000
100,000
100,000 ;
40,000
18
Annual contribution to balance
13,283,709
283,709
- I
1,000,000
1,000,000 !
1,000,000
- 1
-
- 1
-
-
-
1,000,000
2,000,000
1,000,000
1,000,000
1,000,000
Additional capacity from maturing,
I
I
19
existing debt
48,935,400
831,000 ;
831,000
831,000:
831,000
1,468,000
1,994,000
1,994,000
1,994,000
1,994,000
1,994,000
1,994,000
1,994,000
1,994,000
23
Revenue Total
242,516,954
2,058,992
29,338,000
42,875,046
38,031,000 �
4,971,000
6,931,000 i.
1,931,000
2,568,000 ;
3,094,000
3,094,000
3,094,000
4,094,000
5,094,000
4,094,000
4,144,000
3,794,000
24
% Dbt Svc capacity used for PSP
25
Project Expenditures
26
Justice Center
68,570,005
431,266
17,890,500
26,694,000
23,430,406 I
-
-
- i
27
FS 51
12,540,338
254,484
1,385,000
8,725,500
2,115,501 ;
-
28
FS 52
17,651,306
161,299
890,000
2,512,000
13,046,000
1,033,751
-
-
29
FS 54
14,763,378
142,791
1,554,000
1,978,000
10,274,000
814,587
30
Apparatus & equip
29,932,000
573,651
4,455,859
540,082
362,385
276,621
583,525
507,480
2,597,023
384,755
414,980
806,277
2,709,784
3,512,566
1,607,204
1,597,411
2,865,957
31
Shops
30,000,000
283,709
19,361,000
3,542,000
5,719,000
1,094,291
35
Project Expenditures Total
173,457,026
1,847,199
45,536,359 I
43,991,582
54,947,292 I
3,219,250
583,525
507,480
2,597,023
384,755
414,980
806,277
2,709,784
3,512,566
1,607,204
1,597,411
2,865,957
37
Debt Service
interest only
interest only
interest only
interest only
full DS
38
Debt service LTGO
92,066,664
800,000
800,000
2,080,000
2,080,000
3,171,763
3,171,763
3,171,763
3,171,763
3,171,763
3,171,763
3,171,763
3,171,763
3,171,763
3,171,763
3,171,763
I
I
I
I
I
39
Utility Fds pay rent = 50% of dbt svc
(26,669,335)
(400,000)
(400,000)
(600,000)
(600,000)
(925,739)
(925,739)
(925,739)
(925,739)
(925,739)
(925,739)
(925,739)'
(925,739)
(925,739)
(925,739)
(925,739)
40
GF Debt Service Total
65,397,328
-
400,000
400,000
1,480,000 ;
1,480,000
2,246,024 !
2,246,024
2,246,024 ;
2,246,024
2,246,024 .
2,246,024
2,246,024 ;
2,246,024
2,246,024
2,246,024
2,246,024
41
Expense Total
238,854,354
1,847,199
45,936,359
44,391,582
56,427,292
4,699,250
2,829,549
2,753,504
4,843,047
2,630,779
2,661,004
3,052,302
4,955,809
5,758,590
3,853,228.
3,843,435
5,111,981
42
I
I
1
I
48
Annual Surplus (Shortfall)
3,662,599
211,793
(16,598,359)
(1,516,536)
(18,396,292)i
271,750
4,101,451 1
(822,504)
(2,275,047)1
463,221
432,996 1
41,698
(861,809)
(664,590)
240,772 1
300,565
(1,317,981)
49
Beginning Carryover (Shortfall)
-
36,513,127
36,724,920
20,126,561
18,610,025 ;
213,732
485,482 I
4,586,933
3,764,429 I
1,489,382
1,952,603 '
2,385,598
2,427,297 I
1,565,488
900,899 ;
1,141,671
1,442,236
I
I
I
I
I
50
Ending Carryover (Shortfall)
3,662,599
36,724,920
20,126,561 ;
18,610,025
213,732 ;
485,482
4,586,933 ;
3,764,429
1,489,382 ;
1,952,603
2,385,598
2,427,297
1,565,488 ;
900,899
1,141,671 ;
1,442,236
124,255
00
3/26/2018
Scenario B - Shps3OM 1 of 2
CO
N
PUBLIC SAFETY PLAN - FINANCIAL PLAN - 30 Year LTGO Amortization
CO
W
3/26/2018
Scenario B - Shps3OM 2 of 2
B
V
W
X
Y
Z
AA
AB
AC
AD
AE
AF
AG
AH
Al
AJ
AK
AL
AM
1
2033
2034
2035
2036
2037
2038
2039
2040
2041
2042
2043
2044
2045
2046
2047
2048
2049
2050
8
Revenues:
I
I
I
I
I
9
UTGO bond proceeds, Voted
I
I
I
I
10
LTGO bond proceeds, Councilmanic
I
I
I
I
I
I
I
I
I
I
I
I
11
Fire Impact fees & deposit - Segale
I
I
I
I
I
i
I
I
12
Fire Impact fees - other
300,000
300,000 ;
300,000
300,000 ;
300,000
300,000 ;
300,000
300,000
300,000
300,000 ;
300,000
300,000
300,000
300,000 ;
300,000
300,000
300,000
300,000
I
I
I
i
I
i
I
I
13
F301, Lnd & Prk Acq contribution
I
I
I
I
I
I
I
14
Property/land sales
I
I
I
I
I
i
I
I
15
REET 1
500,000
500,000
500,000
500,000 ;
500,000
500,000 ;
500,000
500,000
500,000
500,000 ;
500,000
500,000
500,000
500,000 ;
500,000
500,000
500,000
500,000
17
Investment earnings
I
I
I
18
Annual contribution to balance
1,500,000
2,000,000
500,000
I
I
I
I
I
19
Additional capacity from maturing,
existing debt
1,994,000
1,994,000
2,259,000
2,647,000
2,647,000
1,280,800
1,280,800
1,280,800
1,280,800
1,280,800
1,280,800
1,280,800
1,280,800
1,280,800 :
1,280,800
1,280,800
1,280,800
1,280,800
23
Revenue Total
4,294,000
4,794,000 '
3,559,000
3,447,000
3,447,000
2,080,800 ;
2,080,800
2,080,800 ;
2,080,800
2,080,800 ;
2,080,800
2,080,800
2,080,800
2,080,800
2,080,800
2,080,800
2,080,800
2,080,800
24
% Dbt Svc capacity used for PSP
100%
40%
40%
40%
40%
40%
40%
40%
40%
40%
40%
40%
40%
40%
25
Project Expenditures
26
Justice Center
I
I
I
I
27
FS51
28
FS 52
29
FS 54
I
I
I
I
30
Apparatus & equip
888,681
3,667,573 I
243,009
609,751
712,979
-
-
-
-
--
-
-
-
-
-
-
31
Shops
I
o
I
°
I
I
35
Project Expenditures Total
888,681
3,667,573 I
243,009
609,751
712,979
I
I
I
-
-
-
-
37
Debt Service
38
Debt service LTGO
3,171,763
3,171,763
3,171,763
3,171,763
3,171,763
3,171,763
3,171,763
3,171,763
3,171,763
3,171,763
3,171,763
3,171,763
3,171,763
3,171,763
3,171,763
1,920,415
1,920,415
-
I
I
I
I
I
I
I
39
Utility Fds pay rent = 50% of dbt svc
(925,739)
(925,739)!
(925,739)
(925,739)1
(925,739)
(925,739)
(925,739)
(925,739)1
(925,739)
(925,739)
(925,739)
(925,739)1
(925,739)
(925,739)1
(925,739)
(300,065)1
(300,065)
-
40
GF Debt Service Total
2,246,024
2,246,024 ;
2,246,024
2,246,024
2,246,024
2,246,024 °
2,246,024
2,246,024 I
2,246,024
2,246,024 ;
2,246,024
2,246,024 I
2,246,024
2,246,024 °
2,246,024
1,620,350 I
1,620,350
-
41
Expense Total
3,134,705
5,913,597
2,489,033
2,855,775
2,959,003
2,246,024 I
2,246,024
2,246,024
2,246,024
2,246,024
2,246,024
2,246,024
2,246,024
2,246,024 I
2,246,024
1,620,350
1,620,350
-
i
42
I
I
I
I
48
Annual Surplus (Shortfall) 1,159,295
(1,119,597)i
1,069,967
591,225
487,997
(165,224)1
(165,224)
(165,224)
(165,224)
(165,224)
(165,224)
(165,224)
(165,224)
(165,224)
(165,224)
460,450
460,450
2,080,800
49
Beginning Carryover (Shortfall)
124,255
1,283,550 I
163,953
1,233,920 I
1,825,144
2,313,141 ;
2,147,917
1,982,693 '
1,817,469
1,652,245 I
1,487,021
1,321,797 I
1,156,572
991,348 I
826,124
660,900 '
1,121,350
1,581,799
I
I
I
I
I
50
Ending Carryover (Shortfall)
1,283,550
163,953 :
1,233,920
1,825,144
2,313,141
2,147,917
1,982,693
1,817,469
1,652,245
1,487,021 ;
1,321,797
1,156,572 I
991,348
826,124
660,900
1,121,350
1,581,799
3,662,599
CO
W
3/26/2018
Scenario B - Shps3OM 2 of 2
PUBLIC SAFETY PLAN - FINANCIAL PLAN - 30 Year LTGO Amortization
1
B
D
TOTAL
F
2017
G
2018
H
2019
I
2020
J
2021
K
2022
L
2023
M
2024
N
2025
O
2026
P
2027
Q
2028
R
2029
S
2030
T
2031
U
2032
V
2033
-
8
Revenues:
I
I
I
I
I
I
I
9
UTGO bond proceeds, Voted
77,385,000
40,675,046
I
I
I
I
I
I
10
LTGO bond proceeds, Councilmanic
55,000,000
20,000,000 I
35,000,000
I
I
I
I
I
I
11
Fire Impact fees & deposit - Segale
4,750,000
500,000
300,000
300,000
300,000 !
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
350,000
12
Fire Impact fees - other
10,917,000
1,017,000
300,000 I
300,000
300,000 i
300,000
300,000 I
300,000
300,000 I
300,000
300,000 I
300,000
300,000 I
300,000
300,000 I
300,000
300,000 i
300,000
13
F301, Lnd & Prk Acq contribution
3,000,000
3,000,000
I
14
Property/land sales
15,038,000
5,038,000
3,000,000 !
2,000,000
5,000,000 I
I
I
I
I
15
REET 1
16,500,000
500,000 I
500,000
500,000 j
500,000
500,000 I
500,000
500,000 I
500,000
500,000 I
500,000
500,000 I
500,000
500,000 I
500,000
500,000 j
500,000
17
Investment earnings
707,845
258,283
200,000
100,000
100,000
40,000
°
I
I
I
I
I
I
I
18
Annual contribution to balance
1,783,709
283,709
-
-
-
-
-
-
-
--
-
1,000,000 ;
500,000
-
-
-
-
19
Additional capacity from maturing,
existing debt
49,321,500
831,000
831,000
831,000 °
831,000
1,468,000 °
1,994,000
1,994,000 °
1,994,000
1,994,000 °
1,994,000
1,994,000 ;
1,994,000
1,994,000
1,994,000
23
Revenue Total
234,403,054
2,058,992
29,338,000
41,875,046
40,031,000
3,971,000
6,931,000
1,931,000
2,568,000
3,094,000
3,094,000 "
3,094,000
4,094,000
3,594,000
3,094,000
3,144,000
2,794,000
2,794,000
I
I
I
I
I
I
I
I
% Dbt Svc capacity used for PSP
100%
100%
24
I
I
I
I
I
I
I
25
Project Expenditures
I
I
I
I
I
I
I
26
Justice Center
68,570,005
431,266
17,890,500 ;
26,694,000
23,430,406
-
-
-
27
FS 51
12,540,338
254,484
1,385,000 I
8,725,500
2,115,501
28
FS 52
17,651,306
161,299
890,000
2,512,000
13,046,000
1,033,751
29
FS 54
14,763,378
142,791
1,554,000 ;
1,978,000
10,274,000
814,587
30
Apparatus & equip
15,000,000
573,651
4,455,859 I
540,082
362,385
276,621
583,525 I
507,480
597,023 I
1,384,755
1,414,980 i
806,277
2,709,784 I
773,130
I
I
31
Shops
30,000,000
283,709
19,361,000 ;
3,542,000
5,719,000
1,094,291
j
-
I
I
I
35
Project Expenditures Total
158,525,026
1,847,199
45,536,359 ;
43,991,582
54,947,292
3,219,250
583,525
507,480
597,023
1,384,755
1,414,980 °
806,277
2,709,784 °
773,130
-
-
-
37
Debt Service
interest only I
interest only
interest only
interest only
full DS
38
Debt service LTGO
97,347,754
800,000 j
800,000
2,200,000
2,200,000
3,351,802
3,351,802
3,351,802 j
3,351,802
3,351,802 V
3,351,802
3,351,802
3,351,802
3,351,802 j
3,351,802
3,351,802
3,351,802
39
Utility Fds pay rent = 50% of dbt svc
(26,669,335)
(400,000)!
(400,000)
(600,000)!
(600,000)
(925,739)!
(925,739)
(925,739)!
(925,739)
(925,739)!
(925,739)
(925,739)!
(925,739)
(925,739)!
(925,739)
(925,739) 9
(925,739)
40
GF Debt Service Total
70,678,418
-
400,000 s
400,000
1,600,000 j
1,600,000
2,426,063
2,426,063
2,426,063 j
2,426,063
2,426,063E
2,426,063
2,426,063
2,426,063
2,426,063 1
2,426,063
2,426,063 s
2,426,063
41
Expense Total
229,203,445
1,847,199
45,936,359
44,391,582
56,547,292
4,819,250
3,009,588 '
2,933,543
3,023,086
3,810,818
3,841,043
3,232,340
5,135,848
3,199,193
2,426,063
2,426,063
2,426,063
2,426,063
42
48
Annual Surplus (Shortfall)
5,199,609
211,793
(16,598,359)j
(2,516,536)
(16,516,292)
(848,250)
3,921,412 j
(1,002,543)
(455,086)j
(716,818)
(747,043)1
(138,340)
(1,041,848)]
394,807
667,937 j
717,937
367,937 u
367,937
49
Beginning Carryover (Shortfall)
-
36,513,127
36,724,920 ;
20,126,561
17,610,025
1,093,732
245,482 ;
4,166,894
3,164,351 ;
2,709,265
1,992,447 ;
1,245,404
1,107,063 ;
65,216
460,023 ;
1,127,960
1,845,897 ;
2,213,834
i
I
I
I
I
I
I
50
Ending Carryover (Shortfall)
5,199,609
36,724,920
20,126,561 I
17,610,025
1,093,732 ;
245,482
4,166,894 ;
3,164,351
2,709,265 ;
1,992,447
1,245,404 ;
1,107,063
65,216 ;
460,023
1,127,960 ;
1,845,897
2,213,834 ;
2,581,771
CO
01
3/26/2018
Scenario C - Shps30M_APP15M 1 of 2
Co
6)
PUBLIC SAFETY PLAN - FINANCIAL PLAN - 30 Year LTGO Amortization
1
B W
X
Y
Z
AA
AB
AC
AD
AE
AF
AG
AH
Al
AJ
AK
AL
AM
2034
2035
2036
2037
2038 I
2039
2040
2041
2042
2043
2044 I
2045
2046
2047
2048
2049
2050
8
Revenues:
I
9
UTGO bond proceeds, Voted
10
LTGO bond proceeds, Councilmanic
11
Fire Impact fees & deposit - Segale
12
Fire Impact fees - other
300,000 I
300,000
300,000 I
300,000
300,000 j
300,000
300,000 j
300,000
300,000 j
300,000
300,000
300,000
300,000 I
300,000
300,000 I
300,000
300,000
13
F301, Lnd & Prk Acq contribution
14
Property/land sales
15
REET 1
500,000 I
500,000
500,000 I
500,000
500,000 i
500,000
500,000 j
500,000
500,000 j
500,000
500,000
500,000
500,000 I
500,000
500,000 I
500,000
500,000
17
Investment earnings
I
I
i
I
I
I
18
Annual contribution to balance
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
19
Additional capacity from maturing,
existing debt
1,994,000
1,129,500
1,323,500
1,323,500
1,601,000
1,601,000
1,601,000
1,601,000
1,601,000
1,601,000
1,601,000
1,601,000
1,601,000
1,601,000
1,601,000
1,601,000
1,601,000
23
Revenue Total
2,794,000
1,929,500
2,123,500
2,123,500
2,401,000
2,401,000
2,401,000 :
2,401,000
2,401,000
2,401,000
2,401,000 I
2,401,000
2,401,000 !
2,401,000
2,401,000
2,401,000
2,401,000
I
I
I
I
I
% Dbt Svc capacity used for PSP
50%
50%:
50%
50%:
50%
50%:
50%
50%:
50%
50%:
50%
50%:
50%
50%:
50%
50%
24
I
I
I
I
25
Project Expenditures
I
I
I
I
I
26
Justice Center
27
FS 51
I
I
I
I
I
I
I
I
28
FS 52
I
I
I
I
I
I
29
FS 54
30
Apparatus & equip
I
I
01
0
01
0
01
0
01
0
01
0
01
0
0
31
Shops
I
I
35
Project Expenditures Total
-
-
-
37
Debt Service
I
I
j
I
I
38
Debt service LTGO
3,351,802
3,351,802
3,351,802 1
3,351,802
3,351,802
3,351,802
3,351,802
3,351,802
3,351,802 1
3,351,802
3,351,802
3,351,802
3,351,802 1
3,351,802
2,100,454
2,100,454
-
39
Utility Fds pay rent = 50% of dbt svc
(925,739)!
(925,739)
(925,739)!
(925,739)
(925,739)
(925,739)
(925,739)!
(925,739)
(925,739)1
(925,739)
(925,739)!
(925,739)
(925,739)!
(925,739)
(300,065)!
(300,065)
-
40
GF Debt Service Total
2,426,063 j
2,426,063
2,426,063 ,
2,426,063
2,426,063
2,426,063
2,426,063 '1
2,426,063
2,426,063
2,426,063
2,426,063 '1
2,426,063
2,426,063 '1
2,426,063
1,800,389 j
1,800,389
-
41
Expense Total
2,426,063 '
2,426,063
2,426,063
2,426,063
2,426,063
2,426,063
2,426,063
2,426,063
2,426,063
2,426,063
2,426,063
2,426,063
2,426,063
2,426,063
1,800,389
1,800,389
-
42
1
48
Annual Surplus (Shortfall) 367,937
(496,563)
(302,563)
(302,563)
(25,063)
(25,063)
(25,063)
(25,063)
(25,063)1
(25,063)
(25,063)
(25,063)
(25,063)
(25,063)
600,611
600,611
2,401,000
49
Beginning Carryover (Shortfall)
2,581,771 '
2,949,707
2,453,144 :
2,150,581
1,848,018 :
1,822,955
1,797,892 :
1,772,829
1,747,766'
1,722,703
1,697,640 '
1,672,577
1,647,514'
1,622,451
1,597,388
2,197,998
2,798,609
1
1
1
1
i
1
1
50
Ending Carryover (Shortfall)
2,949,707 ;
2,453,144
2,150,581:
1,848,018
1,822,955:
1,797,892
1,772,829:
1,747,766
1,722,703
1,697,640
1,672,577:
1,647,514
1,622,451
1,597,388
2,197,998 ;
2,798,609
5,199,609
CO
3/26/2018
Scenario C - Shps30M_APP15M 2 of 2
PUBLIC SAFETY PLAN - FINANCIAL PLAN - 30 Year LTGO Amortization
1
B
D
TOTAL
F
2017
G
2018
H
2019
I
2020
J
2021
K
2022
L
2023
M
2024
N
2025
0
2026
P
2027
Q
2028
R
2029
S
2030
T
2031
U
2032
V
2033
-
8
Revenues:
I
I
I
I
I
I
I
9
UTGO bond proceeds, Voted
77,385,000
40,675,046
I
I
I
I
I
I
10
LTGO bond proceeds, Councilmanic
40,000,000
20,000,000 I
20,000,000
I
I
I
I
I
I
11
Fire Impact fees & deposit - Segale
4,750,000
500,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
350,000
12
Fire Impact fees - other
10,917,000
1,017,000
300,000 I
300,000
300,000 i
300,000
300,000 I
300,000
300,000 I
300,000
300,000 I
300,000
300,000 I
300,000
300,000 I
300,000
300,000 I
300,000
13
F301, Lnd & Prk Acq contribution
3,000,000
3,000,000
14
Property/land sales
15,038,000
5,038,000
3,000,000
2,000,000
5,000,000 I
I
I
I
I
I
15
REET 1
16,500,000
500,000 I
500,000
500,000 j
500,000
500,000 I
500,000
500,000 I
500,000
500,000 i
500,000
500,000 I
500,000
500,000 I
500,000
500,000 I
500,000
16
Interfund loan - utility funds
17
Investment earnings
707,845
258,283
200,000
100,000
100,000
40,000
I
I
I
I
I
I
18
Annual contribution to balance
283,709
283,709
- I
-
-
-
- I
-
- I
-
-
-
- I
-
- I
-
- I
-
19
Additional capacity from maturing,
existing debt
40,466,900
831,000
831,000
831,000
831,000
1,468,000
1,994,000
1,994,000
1,994,000
1,994,000
1,994,000
1,994,000
1,994,000
1,994,000
1,994,000
23
Revenue Total
209,048,454
2,058,992
29,338,000 I
41,875,046
25,031,000 i
3,971,000
6,931,000 I
1,931,000
2,568,000 I
3,094,000
3,094,000 i
3,094,000
3,094,000 I
3,094,000
3,094,000 i
3,144,000
2,794,000 I
2,794,000
% Dbt Svc capacity used for PSP
I
I
100% I
100%
I
I
I
24
I
I
I
1
I
1
!
25
Project Expenditures
26
Justice Center
68,570,005
431,266
17,890,500 I
26,694,000
23,430,406 I
-
I
-
- I
I
I
I
I
27
FS 51
12,540,338
254,484
1,385,000
8,725,500
2,115,501
28
FS 52
17,651,306
161,299
890,000
2,512,000
13,046,000
1,033,751
-
-
29
FS 54
142,791
142,791
30
Apparatus & equip
29,932,000
573,651
4,455,859
540,082
362,385
276,621
583,525
507,480
2,597,023
384,755
414,980
806,277
2,709,784
3,512,566
1,607,204
1,597,411
2,865,957
888,681
31
Shops
30,000,000
283,709
19,361,000 ;
3,542,000
5,719,000
1,094,291
35
Project Expenditures Total
158,836,439
1,847,199
43,982,359 I
42,013,582
44,673,292 i
2,404,663
583,525 I
507,480
2,597,023 I
384,755
414,980 i
806,277
2,709,784 I
3,512,566
1,607,204 I
1,597,411
2,865,957 I
888,681
37
Debt Service
interest only I interest only
interest only
interest only
full DS I
I
V
I
I
d
38
Debt service LTGO
70,942,304
800,000 ;
800,000
1,600,000
1,600,000
2,451,607 ;
2,451,607
2,451,607 ;
2,451,607
2,451,607 ;
2,451,607
2,451,607 ;
2,451,607
2,451,607 ;
2,451,607
2,451,607 ;
2,451,607
I
I
V
I
I
I
I
I
39
Utility Fds pay rent = 50% of dbt svc
(26,669,335)
(400,000)
(400,000)
(600,000)
(600,000)
(925,739)
(925,739)
(925,739)
(925,739)
(925,739)
(925,739)
(925,739)
(925,739)
(925,739)
(925,739)
(925,739) 1
(925,739)
40
GF Debt Service Total
44,272,969
-
400,000 ;
400,000
1,000,000 '
1,000,000
1,525,868 ;
1,525,868
1,525,868 ;
1,525,868
1,525,868 ;
1,525,868
1,525,868 ;
1,525,868
1,525,868
1,525,868
1,525,868
1,525,868
9
I
1
I
41
Expense Total
203,109,408
1,847,199
44,382,359 ;
42,413,582
45,673,292
3,404,663
2,109,393
2,033,348
4,122,891 ;
1,910,624
1,940,849
2,332,146
4,235,653 ;
5,038,434
3,133,072
3,123,279
4,391,825
2,414,549
42
i
i
i
I
48
Annual Surplus (Shortfall)
5,939,046
211,793
(15,044,359)1
(538,536)
(20,642,292)1
566,337
4,821,607 I
(102,348)
(1,554,891)1
1,183,376
1,153,151 I
761,854
(1,141,653)1
(1,944,434)
(39,072)1
20,721
(1,597,825)1
379,451
49
Beginning Carryover (Shortfall)
-
36,513,127
36,724,920 °
21,680,561
21,142,025
499,732
1,066,069 �
5,887,676
5,785,328 °
4,230,436
5,413,813
6,566,964
7,328,818 �
6,187,165
4,242,731
4,203,659
4,224,380 �
2,626,555
50
Ending Carryover (Shortfall)
5,939,046
36,724,920
21,680,561 :
21,142,025
499,732
1,066,069
5,887,676
5,785,328
4,230,436 ;
5,413,813
6,566,964
7,328,818
6,187,165.
4,242,731
4,203,659
4,224,380
2,626,555 :
3,006,005
00
3/26/2018
Scenario C2 - Shps30M_No F554 1 of 2
co
O
PUBLIC SAFETY PLAN - FINANCIAL PLAN - 30 Year LTGO Amortization
1
B W
X
Y
Z
AA
AB
AC
AD
AE
AF
AG
AH
Al
AJ
AK
AL
AM
2034
2035
2036
2037
2038
2039
2040
2041
2042
2043
2044
2045
2046
2047
2048
2049
2050
8
Revenues:
I
I
9
UTGO bond proceeds, Voted
10
LTGO bond proceeds, Councilmanic
11
Fire Impact fees & deposit - Segale
12
Fire Impact fees - other
300,000 I
300,000
300,000 I
300,000
300,000 j
300,000
300,000 j
300,000
300,000 I
300,000
300,000 j
300,000
300,000 I
300,000
300,000 I
300,000
300,000
13
F301, Lnd & Prk Acq contribution
14
Property/land sales
15
REET 1
500,000 I
500,000
500,000 I
500,000
500,000 j
500,000
500,000 j
500,000
500,000 I
500,000
500,000 j
500,000
500,000 I
500,000
500,000 I
500,000
500,000
16
Interfund loan - utility funds
17
Investment earnings
18
Annual contribution to balance
- I
-
- I
-
-
-
-
-
- I
-
- I
--
I
-
- I
-
-
19
Additional capacity from maturing,
existing debt
1,994,000
1,129,500
1,058,800
1,058,800
960,600
960,600
960,600
960,600
960,600
960,600
960,600
960,600
960,600
960,600
960,600
960,600
960,600
23
Revenue Total
2,794,000
1,929,500
1,858,800 I
1,858,800
1,760,600
1,760,600
1,760,600
1,760,600
1,760,600
1,760,600
1,760,600
1,760,600
1,760,600
1,760,600
1,760,600
1,760,600
1,760,600
% Dbt Svc capacity used for PSP
50%
40%,
40%
30%,
30%
30%
30%
30%,
30%
30%
30%
30%
30%
30%
30%
30%
24
25
Project Expenditures
26
Justice Center
I
I
I
I
I
I
I
I
27
FS 51
I
I
28
FS 52
29
FS 54
30
Apparatus & equip
3,667,573
243,009
609,751
712,979
-
0
0
0
0:
0
0i
0
0
0
0:
0
0
31
Shops
35
Project Expenditures Total
3,667,573 I
243,009
609,751 I
712,979
- I
-
- I
-
- I
-
- I
-
- I
-
- I
-
-
37
Debt Service
j
38
Debt service LTGO
2,451,607
2,451,607
2,451,607 ;
2,451,607
2,451,607
2,451,607
2,451,607
2,451,607
2,451,607
2,451,607
2,451,607 :
2,451,607
2,451,607
2,451,607
1,200,260
1,200,260
-
39
Utility Fds pay rent = 50% of dbt svc
(925,739)
(925,739)
(925,739) j
(925,739)
(925,739)
(925,739)
(925,739)
(925,739)
(925,739)
(925,739)
(925,739)
(925,739)
(925,739) j
(925,739)
(300,065)
(300,065)
-
40
GF Debt Service Total
1,525,868 ;
1,525,868
1,525,868 ;
1,525,868
1,525,868
1,525,868
1,525,868
1,525,868
1,525,868:
1,525,868
1,525,868 :
1,525,868
1,525,868 '
1,525,868
900,195 ;
900,195
-
I
i
41
Expense Total
5,193,442 ;
1,768,877
2,135,620
2,238,847
1,525,868 ;
1,525,868
1,525,868 ;
1,525,868
1,525,868
1,525,868
1,525,868 •
1,525,868
1,525,868
1,525,868
900,195
900,195
-
i
I
I
42
48
Annual Surplus (Shortfall) (2,399,442)1
160,623
(276,820)1
(380,047)
234,732 I
234,732
234,732 i
234,732
234,732 i
234,732
234,732 I
234,732
234,732 I
234,732
860,405
860,405
1,760,600
49
Beginning Carryover (Shortfall)
3,006,005
606,564
767,187
490,367
110,320
345,051
579,783'
814,514
1,049,246
1,283,977
1,518,709 ,
1,753,441
1,988,172:
2,222,904
2,457,635
3,318,041
4,178,446
50
Ending Carryover (Shortfall)
606,564
767,187
490,367 :
110,320
345,051 :
579,783
814,514 :
1,049,246
1,283,977
1,518,709
1,753,441
1,988,172
2,222,904 :
2,457,635
3,318,041
4,178,446
5,939,046
3/26/2018
Scenario C2 - Shps30M_No F554 2 of 2
CO
N
PUBLIC SAFETY PLAN - FINANCIAL PLAN - 30 Year LTGO Amortization
1
B
D
TOTAL
F
2017
G
2018
H
2019
I
2020
J
2021
K
2022
L
2023
M
2024
N
2025
O
2026
P
2027
Q
2028
R
2029
S
2030
T
2031
U
2032
V
2033
-
8
Revenues:
I
I
I
I
I
I
I
9
UTGO bond proceeds, Voted
77,385,000
40,675,046
I
I
I
I
I
I
10
LTGO bond proceeds, Councilmanic
40,000,000
20,000,000
20,000,000
I
I
I
I
I
I
I
I
I
I
I
I
I
I
11
Fire Impact fees & deposit - Segale
4,750,000
500,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
350,000
12
Fire Impact fees - other
10,917,000
1,017,000
300,000 ;
300,000
300,000
300,000
300,000 '
300,000
300,000 '
300,000
300,000 '
300,000
300,000 '
300,000
300,000 ;
300,000
300,000
300,000
I
i
I
I
I
I
I
i
13
F301, Lnd & Prk Acq contribution
3,000,000
3,000,000
14
Property/land sales
15,038,000
5,038,000 I
3,000,000
2,000,000
5,000,000
15
REET 1
16,500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000 :
500,000
500,000
500,000
17
Investment earnings
707,845
258,283
200,000
100,000
100,000
40,000
18
Annual contribution to balance
283,709
283,709
I
I
-
Additional capacity from maturing,
'
19
existing debt
22,543,360
I
831,000
831,000
498,600 I
498,600
880,800
1,196,400
717,840
717,840
717,840
717,840
717,840
717,840
717,840
717,840
23
Revenue Total
191,124,914
2,058,992
29,338,000 I
41,875,046
25,031,000
3,971,000
6,598,600 I
1,598,600
1,980,800 1
2,296,400
1,817,840
1,817,840
1,817,840 I
1,817,840
1,817,840 '
1,867,840
1,517,840 I
1,517,840
% Dbt Svc capacity used for PSP
100%
60%
60%
60%
60%
60%
60%
60%
60%
60%
60%
60%
60%
24
I
!
I
I
25
Project Expenditures
26
Justice Center
68,570,005
431,266
17,890,500 I
26,694,000
23,430,406
-
I
-
-
27
FS 51
12,540,338
254,484
1,385,000
8,725,500
2,115,501
I
I
i
I
i
I
28
FS 52
17,651,306
161,299
890,000 ;
2,512,000
13,046,000
1,033,751
-
-
29
FS 54
142,791
142,791
30
Apparatus & equip
15,000,000
573,651
4,455,859
540,082
362,385
276,621
583,525
507,480
597,023
1,384,755
1,414,980 j
806,277
2,709,784
773,130
I
I
31
Shops
30,000,000
283,709
19,361,000
3,542,000
5,719,000
1,094,291
35
Project Expenditures Total
143,904,439
1,847,199
43,982,359 I
42,013,582
44,673,292
2,404,663
583,525
507,480
597,023
1,384,755
1,414,980 i
806,277
2,709,784
773,130
- i
-
-
-
37
Debt Service
interest only
interest only
interest only
interest only
full DS I
I
I
I
I
38
Debt service LTGO
70,942,304
800,000
800,000
1,600,000 ;
1,600,000
2,451,607 ;
2,451,607
2,451,607 ;
2,451,607
2,451,607 ;
2,451,607
2,451,607 ;
2,451,607
2,451,607 ;
2,451,607
2,451,607 ;
2,451,607
d
I
I
V
I
A
39
Utility Fds pay rent = 50% of dbt svc
(26,669,335)
(400,000)
(400,000)
(600,000)
(600,000)
(925,739)j
(925,739)
(925,739)j
(925,739)
(925,739)1
(925,739)
(925,739)j
(925,739)
(925,739)1
(925,739)
(925,739)1
(925,739)
40
GF Debt Service Total
44,272,969
-
400,000
400,000
1,000,000
1,000,000
1,525,868 ;
1,525,868
1,525,868 ;
1,525,868
1,525,868 `
1,525,868
1,525,868
1,525,868
1,525,868
1,525,868
1,525,868
1,525,868
I
I
I
I
i
41
Expense Total
188,177,408
1,847,199
44,382,359 ;
42,413,582
45,673,292 I
3,404,663
2,109,393 ;
2,033,348
2,122,891 ;
2,910,624
2,940,849:
2,332,146
4,235,653 ;
2,298,998
1,525,868 ;
1,525,868
1,525,868 '
1,525,868
I
I
V
I
I
I
42
I
I
I
I
I
I
I
48
Annual Surplus (Shortfall)
2,947,506
211,793
(15,044,359):
(538,536)
(20,642,292):
566,337
4,489,207 :
(434,748)
(142,091):
(614,224)
(1,123,009):
(514,306)
(2,417,813):
(481,158)
291,972 :
341,972
(8,028):
(8,028)
49
Beginning Carryover (Shortfall)
-
36,513,127
36,724,920 I
21,680,561
21,142,025 ,
499,732
1,066,069 ,
5,555,276
5,120,528 I
4,978,436
4,364,213 .
3,241,204
2,726,898 I
309,085
(172,073).
119,898
461,870 .
453,841
50
Ending Carryover (Shortfall)
2,947,506
36,724,920
21,680,561 !
21,142,025
499,732
1,066,069
5,555,276 I
5,120,528
4,978,436
4,364,213
3,241,204
2,726,898
309,085
(172,073)
119,898
461,870
453,841
445,813
W
3/26/2018
Scenario D- Shps30M_APP15M_No54 1 of 2
CD
-P
PUBLIC SAFETY PLAN - FINANCIAL PLAN - 30 Year LTGO Amortization
1
B W
X
Y
Z
AA
AB
AC
AD
AE
AF
AG
AH
Al
AJ
AK
AL
AM
2034
2035
2036
2037
2038 1
2039
2040
2041
2042
2043
2044 I
2045
2046
2047
2048
2049
2050
8
Revenues:
I
i
I
I
9
UTGO bond proceeds, Voted
I
I
10
LTGO bond proceeds, Councilmanic
I
I
I
I
I
I
I
11
Fire Impact fees & deposit - Segale
I
I
I
I
12
Fire Impact fees - other
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
300,000
I
I
I
I
13
F301, Lnd & Prk Acq contribution
14
Property/land sales
I
I
I
I
15
REET 1
500,000
500,000
500,000
500,000
500,000:
500,000
500,000
500,000
500,000
500,000
500,000 :
500,000
500,000
500,000
500,000
500,000
500,000
17
Investment earnings
18
Annual contribution to balance
-
_
19
Additional capacity from maturing,
existing debt
717,840
903,600
1,058,800
1,058,800
640,400
640,400
640,400
640,400
640,400
640,400
640,400
640,400
640,400
640,400
640,400
640,400
640,400
23
Revenue Total
1,517,840 !
1,703,600
1,858,800 !
1,858,800
1,440,400
1,440,400
1,440,400 i
1,440,400
1,440,400
1,440,400
1,440,400.
1,440,400
1,440,400
1,440,400
1,440,400
1,440,400
1,440,400
% Dbt Svc capacity used for PSP
60%
40%
40%
30%
20%
24
25
Project Expenditures
26
Justice Center
I
27
FS 51
I
I
28
FS 52
29
FS 54
I
I
I
I
I
30
Apparatus & equip
0�
0
0i
O
0
0
0
0;i
0
O
0
0
31
Shops
00
35
Project Expenditures Total
- I
-
- I
-
-
-
- I
--
-
- I
_
_ i
_
_
-
-
37
Debt Service
I
I
I
38
Debt service LTGO
2,451,607 ;
2,451,607
2,451,607 ;
2,451,607
2,451,607
2,451,607
2,451,607 ;
2,451,607
2,451,607
2,451,607
2,451,607 ;
2,451,607
2,451,607
2,451,607
1,200,260
1,200,260
-
I
I
i
39
Utility Fds pay rent = 50% of dbt svc
(925,739)
(925,739)
(925,739)
(925,739)
(925,739)
(925,739)
(925,739)
(925,739)
(925,739)1
(925,739)
(925,739)
(925,739)
(925,739)
(925,739)
(300,065)
(300,065)
-
40
GF Debt Service Total
1,525,868
1,525,868
1,525,868
1,525,868
1,525,868 '
1,525,868
1,525,868
1,525,868
1,525,868
1,525,868
1,525,868
1,525,868
1,525,868
1,525,868
900,195
900,195
-
I
i
41
Expense Total
1,525,868
1,525,868
1,525,868 '
1,525,868
1,525,868'
1,525,868
1,525,868'
1,525,868
1,525,868'
1,525,868
1,525,868 ;
1,525,868
1,525,868'
1,525,868
900,195
900,195
-
I
I
I
I
I
I
42
I
I
I
I
I
I
48
Annual Surplus (Shortfall) (8,028):
177,732
332,932 ,
332,932
(85,468):
(85,468)
(85,468):
(85,468)
(85,468):
(85,468)
(85,468)
(85,468)
(85,468):
(85,468)
540,205
540,205
1,440,400
49
Beginning Carryover (Shortfall)
445,813
437,785
615,516 I
948,448
1,281,379 ,
1,195,911
1,110,442 ,
1,024,974
939,506 ,
854,037
768,569 .
683,100
597,632 ,
512,163
426,695 ,
966,900
1,507,106
50
Ending Carryover (Shortfall)
437,785
615,516
948,448 !
1,281,379
1,195,911
1,110,442
1,024,974 ,
939,506
854,037
768,569
683,100
597,632
512,163
426,695
966,900
1,507,106
2,947,506
01
3/26/2018
Scenario D- Shps30M_APP15M_No54 2 of 2
96