HomeMy WebLinkAboutCOW 2011-08-22 Item 2 - Color 2011 Second Quarter Financial ReportJune 30, 2011
Summary
At the end of the second quarter, one half, or 50% of the year had expired. The se-
cond quarter activity added $1.3 million to the City -wide fund balance bringing the
year -to -date increase to $2.6 million when combined with the first quarter favorable
results of $1.26 million.(a) Of the year -to -date increase, $3.1 million was generated by
the governmental funds, a $1.6 million deficit was realized by the enterprise funds and
a $1.1 million increase occurred in the internal service funds.
The second quarter increase was due to a combination of factors from receipt of $6.7
in property taxes in the General Fund to expenditures in the Arterial Street fund for
the two big road projects and expenditures for the Incident Command Vehicle. The
effect of the Andover Park West emergency sewer repair project also had an impact as
did the absence of the surface water semi - annual income that was recognized in the
first quarter and will be recognized again in the third quarter. Also debt service total-
ing $1.1 million was paid out in the second quarter.
Uncertainty continues in the economy and deterioration of economic conditions could
negatively impact City finances. Actual operating results through the second quarter,
however, have been positive and have exceeded budgeted results. The City appears
on track to meet its budgetary goals for the year.
CITY -WIDE
FUND BALANCES
CHANGE IN FUND
BALANCES
_ - -- ACTUAL -- --
ACTUAL
12/31/2010 03/31/2011 06/30/2011
Q2
YTD
Govemmental funds
$ 28,762,831 $ 29,722,371 $ 31,888,273
$ 2,165,901
$ 3,125,442
Enterprise funds
11,158,079 10,980,343 9,526,174
(1,454,168)
(1,631,905)
Internal service funds
9,461,981 9,947,703 10,579,448
631,745
1,117,467
City -wide Total
$ 49,382,891 $ 50,650,417 $ 51,993,895
$ 1,343,478
$ 2,611,004
General Fund
Hotel /Motel Tax Fund
Street Fund
Arterial Street Fund
Contingency Fund
Fire Equip Cum Reserve
Drug Seizure Fund
Debt Service Funds
Parks Acq Fund
Facility Replacement Fund
General Gov Improvements
Fire Impact Fee Fund
Water Fund
Sewer Fund
Foster Golf Fund
Surface Water Fund
Equipment Replacement Fund
Self- Insurance Fund
LEOFF Insurance Fund
Fund Balances **
As of June 30, 2011
$-
** Unreserved /unrestricted
$2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000
Inside this issue:
Govemmental funds
2 Enterprise funds
Governmental funds — continued
4
3 Internal Service funds
5
a) First quarter City-wide results were originally reported at $1.5 million. This amount has been reduced to $1.26 million to reflect the first quarter $290,000
Water Fund debt principal payment as a reduction of unreserved fund balance.
1
$9,731,524
► $10,264,96
$686,669
$732,390
- ' $1,457,270
$810,615
$137,237
$14,132
11
$4,850
322
$2,043,779
$990, 50
i $168,919
-
$4,677,391
$2,165,382
$61,924
- $2,621,478
-
$3,800,349
$5,097,891
1,681,208
$-
** Unreserved /unrestricted
$2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000
Inside this issue:
Govemmental funds
2 Enterprise funds
Governmental funds — continued
4
3 Internal Service funds
5
a) First quarter City-wide results were originally reported at $1.5 million. This amount has been reduced to $1.26 million to reflect the first quarter $290,000
Water Fund debt principal payment as a reduction of unreserved fund balance.
1
Governmental Funds
Overview
0
E
$17
$16
$15
$14
$13
$12
$11
$10
$9
$e
$7
$6
$5
$4
$3
$2
Governmental Fund Balances - By Fund Group
—
—
$14.5 ..
$15.7
$14.1 -
---- ACTUAL - --
ACTUAL
- -- BUDGET - --
Variance
12/31/2010
03/31/2011
06/30/2011
$ .7
$8.5
$8.4
ii
ie
'. $8:L
$ 5,646,681
$ 9,731,524
$ 4,084,843
$ 3,974,484
$ (829,174)
$4,803,658
•
14,461,545
15,679,070
14,089,147
$5.6
(372,398)
$5.8
(340,438)
Debt Service
3,050
(8,947)
14,132
23,079
11,081
1,500
9,581
Capital Project
8,541,195
Dec 2010
Mar 2011
Jun 2011
General
Fund
— ■- Special
Revenue
—A—Debt
Service
*Capital
Project
c
0
E
c
$32
$32
$31
$31
$30
$30
$29
$29
$28
$28
$27
Governmental Fund
Balances - Combined
$31.9
Dec -10
Mar -11
Jun -11
GOVERNMENTAL
FUNDS
FUND BALANCES
CHANGE IN FUND BALANCES
---- ACTUAL - --
ACTUAL
- -- BUDGET - --
Variance
12/31/2010
03/31/2011
06/30/2011
Q2
YTD
YTD
YTD
General Fund
$ 5,757,040
$ 5,646,681
$ 9,731,524
$ 4,084,843
$ 3,974,484
$ (829,174)
$4,803,658
Special Revenue
14,461,545
15,679,070
14,089,147
(1,589,923)
(372,398)
(31,961)
(340,438)
Debt Service
3,050
(8,947)
14,132
23,079
11,081
1,500
9,581
Capital Project
8,541,195
8,405,568
8,053,470
(352,097)
(487,725)
(298,099)
(189,626)
GOVERNMENTAL FUNDS
$28,762,831
$29,722,371
$31,888,273
$ 2,165,901
$ 3,125,442
$(1,157,734)
$4,283,175
Combined governmental fund activity for the second quarter
produced a $2.1 million increase in fund balances. The General
Fund was responsible for $4 million of this increase and the
special revenue funds were responsible for a decline of $1.5
million with the 104 - Arterial Street Fund accounting for $1..35
million of the decline and the 109 -Drug Seizure Fund account-
ing for $146,100 of the decline. The capital project funds also experi-
enced a decline in the second quarter with a decrease in fund balance
of $352,097 due mostly to a $406,665 decline in the 303 - General Gov-
ernment Improvement Fund. The financial results and positions of the
governmental funds are discussed in more detail below.
General Fund
General fund second quarter activity added $4 million to the
fund balance bringing the year -to -date increase to $3.9 million
after taking into account the first quarter deficit of $110,360.
General Fund revenue was $4.4 million higher in the second
quarter than the first due primarily to a $6.4 increase in prop-
erty taxes received, offset by a $1 million decrease in RGRL
fees collected. The majority of RGRL fees is received in
January and February and the majority of the first half prop-
erty tax billing is received in April and May. Year -to -date
revenues of $26.1 million, or 51.19% of annual budget, plac-
es revenues on track and produced a positive budget variance
of $608,929.
The General Fund had expenditures of $11 million during the
second quarter, only $251,642 higher than the first quarter and
Page 2
2
bringing the year -to -date total to $22 million or 42.06% of annual
budget producing a $4 million positive variance. The positive vari-
ance is due largely to the $2.79 million under budget status of the
transfers -out line item with year -to -date transfers constituting 15.19%
of the transfers -out annual budget. Transfers -out are comprised of a
first quarter transfer of $566,260 to the 105- Contingency Fund and
second quarter transfers of $112,500 to the 411 -Golf Course Fund,
$428,144 to the debt service funds, $65,000 to the 107 -Fire Equip-
ment Reserve Fund and $49,230 to the 401 -Water Fund for fire hy-
drant rental. Of the $6 8 million budget remaining in the transfers -out
line item at June 30, 2011, $2 million is slated for the 104 - Arterial
Street Fund, $2.2 million for the 303 - General Government Improve-
ments Fund, and $2.5 for debt service funds. The planned $2.2 mil-
lion transfer to the 303 - General Government Improvement fund may
Continued on page 3
2011 SECOND QUARTER FINANCIAL REPORT
be postponed until 2012 as the transfer is intended to help fund the
$1.7 million estimated cost of removing the flood prevention de-
vices - the Super Sacks and the Hesco barriers.
In addition to General Fund savings through the delay of transfers -
out, six departments generated positive variances by keeping costs
at least $100,000 under budget. These departments were the
Mayor, Public Works, Fire, Recreation, Police departments and
Street Maintenance. Expenditure categories that realized positive
variances were salaries and benefits with a $663,346 variance,
intergovernmental expenditures (primarily jail bills) with a
$360,002 variance, and supplies with a $266,282 variance.
The net effect of the positive revenue and expenditure variances
is a $4 8 million year -to -date positive variance in the General
Fund. Fund balance totaled $9.7 million and cash and investment
balances totaled $7.3 million at June 30, 2011. As mentioned
previously, some of this will be transferred to other governmen-
tal funds in the next two quarters to fund debt service and other
activities.
Special Revenue Funds
GOVERNMENTAL
Special Revenue
FUND BALANCES
CHANGE IN FUND BALANCES
ACTUAL
12/31/2010 03/31/2011 06/30/2011
ACTUAL
Q2 YTD
- -- BUDGET - -•
YTD
Variance
YTD
101 - Hotel /Motel Tax Fund
$ 850,106
$ 899,916
$ 686,669
$ (213,247)
$ (163,437)
(174,024)
$ 10,587
103 - Street Fund
607,646
670,123
732,390
62,267
124,745
35,586
89,159
104 - Arterial Street Fund
11,053,410
11,623,721
10,264,965
(1,358,756)
(788,444)
(105,266)
(683,179)
105 - Contingency Fund
889,470
1,456,606
1,457,270
664
567,801
200,908
366,893
107 - Fire Equip Cum Reserve
744,890
745,366
810,615
65,249
65,725
64,836
889
109 - Drug Seizure Fund
316,024
283,337
137,237
(146,100)
(178,787)
(54,000)
(124,787)
Total Special Revenue
$14,461,545
$15,679,070
$14,089,147
$ (1,589,923)
$ (372,398)
$ (31,961)
$ (340,438)
Special revenue funds declined $1 5 million in the second quar-
ter bringing the year -to -date decrease to $372,398 after taking
into account the first quarter gain of $1.2 million The 104 -
Arterial Street Fund and the 109 -Drug Seizure Fund were the
largest contributors to this decline and are discussed below.
Fund 104- Arterial Street. The second quarter fund balance
decline is due to capital expenditures exceeding corresponding
revenue. Second quarter revenue was $3.3 million higher than
the first quarter revenue due mostly to a $3.3 million increase in
grant funds received for the Southcenter Access Project and the
Southcenter Parkway Extension Projects. Expenditure activity
also increased on these two major projects with a $864,277 in-
crease in professional service fees and a $4.4 million increase in
capital outlay. A deficit was planned for the year- the actual
year -to -date deficit of $788,444 is higher than the prorated
budget deficit of $105,266. However, beginning fund balance is
$6 million higher than budget due partially to the $4 3 million in
unspent 2010 debt proceeds remaining at the beginning of the year.
These funds are available to cover costs of the Southcenter Park-
way Extension project. Both revenue and expenditures are below
budget at 16.7% and 18.92% respectively due to the timing of con-
struction activity and certain construction delays. The fund had
$8.9 million in cash and investments at quarter -end.
Fund 109 -Drug Seizure. The Drug Seizure Fund experienced a
$146,100 decline in the second quarter bringing the year -to -date
deficit to $178,5787. The Incident Command Vehicle was deliv-
ered in the second quarter and $157,167 of related expenditures
were incurred. The year -to -date expenditures from this fund for
the Incident Command Vehicle totaled $185,208.
Capital Project Funds
GOVERNMENTAL
Capital Project
FUND BALANCES
CHANGE IN FUND BALANCES
---- ACTUAL - - --
12/31/2010 03/31/2011 06/30/2011
ACTUAL
Q2 YTD
- -- BUDGET - --
YTD
Variance
YTD
301 - Parks Acq Fund
$ 4,773,512
$ 4,792,089
$ 4,850,322
$ 58,233
$ 76,810
$ (209,239)
$ 286,049
302 - Facility Replacement Fu
2,058,647
2,051,032
2,043,779
(7,253)
(14,868)
(59,904)
45,036
303 - General Gov Improvemer
1,553,018
1,397,115
990,450
(406,665)
(562,568)
(54,007)
(508,562)
304 - Fire Impact Fee Fund
156,018
165,331
168,919
3,588
12,901
25,050
(12,149)
Total Capital Project
$ 8,541,195
$ 8,405,568
$ 8,053,470
$ (352,097)
$ (487,725)
$ (298,099)
$ (189,626)
Capital project funds declined $352,097 for the quarter due
mainly to the decline in the General Government Improvement
Fund.
Fund 303 - General government Improvement Fund. The
second quarter deficit of $406,665 is due primarily to $461,966
incurred in capital expenditures - $159,000 was spent for the
Incident Command Vehicle, $199,169 for the 6300 Building
generator and $103,797 in additional costs for the new phone
system. The 2010 bond proceeds were used to fund these expendi-
tures. The year -to -date deficit of $562,568 is higher than the antici-
pated, prorated budget deficit of $54,007. However, the beginning
fund balance was $1.1 million higher than budget due to the $1.1
million in unspent 2010 debt proceeds remaining at the beginning of
the year. These funds have been used to purchase emergency man-
agement equipment.
Page 3
2011 SECOND QUARTER FINANCIAL REPORT
3
Enterprise Funds
0
E
c
$7
$6
$5
$4
$3
$2
$1
$0
ENTERPRISE FUNDS - FUND BALANCES
$5.9
$5.0
$3.4
$4.7
$2.3
$2.2
Dec 2010
Mar 2011
Jun 2011
-0-401 -Wate r
Fund
-M-402 -Sewer
Fund
-1-411 - Foster
Golf Fund
--412 -Surface
Water Fund
ENTERPRISE
FUNDS
FUND BALANCES
CHANGE IN FUND BALANCES
ACTUAL
12/31/2010 03/31/2011 06/30/2011
ACTUAL
Q2 YTD
- -- BUDGET - -•
YTD
Variance
YTD
401 - Water Fund
$ 5,928,552
$ 4,997,667
$ 4,677,391
$ (320,277)
$(1,251,161)
$ (870,318)
$ (380,844)
402 - Sewer Fund
2,658,708
2,560,579
2,165,382
(395,197)
(493,325)
(670,613)
177,288
411 - Foster Golf Fund
280,013
(20,676)
61,924
82,600
(218,089)
(186,085)
(32,005)
412- Surface Water Fund
2,290,807
3,442,772
2,621,478
(821,295)
330,671
(381,369)
712,039
ENTERPRISE FUNDS
$11,158,079
$10,980,343
$ 9,526,174
$ (1,454,168)
$(1,631,905)
$(2,108,384)
$ 476,479
Fund 401- Water. The second quarter deficit of $320,277 was
less than the first quarter deficit of $930,885 due to an increase
in revenues of $186,713 and a decrease in expenditures of
$423,895. Water sales increased by $138,299, cost of water
purchased decreased by $205,681 and principal payments on
debt decreased by $209,398. The year -to -date deficit of
$1,251,161 is larger than the prorated budget deficit of
$870,318 by $380,844 and is 7L8% of the annual projected
deficit of $1,740,635. Revenues should increase in the third
quarter as the summer water rates will be in effect and con-
sumption should increase due to the warmer weather. Cash and
investment balances at quarter -end totaled $4.3 million.
Fund 402 - Sewer. The second quarter deficit of $395,197 was
more than the first quarter deficit of $98,129 due primarily to an
increase in repairs and maintenance costs of $319,454 and debt
service payments of $242,594 offset by revenue increases of
$218,249 for the quarter with a $120,521 increase in intergov-
ernmental revenue accounting for a large part of the revenue
increase. The year -to -date deficit of $493,326 is less than the
prorated budget deficit of $670,613 by $177,288 and is 36.78%
of the annual projected deficit of $1,341,226. Cash and invest-
ment balances at quarter -end were $1.2 million.
Fund 411 -Golf Course. The Golf Course realized a second
quarter increase in fund balance of $82,600 as opposed to the
first quarter deficit of $300,689 bringing the year -to -date deficit
to $218,089. Revenues increased $479,708 in the second quarter
with green fees increasing $279,554 from $63,991 in the first
quarter to $343,545 in the second quarter and transfers -in in-
creased $112,500. Revenue however remains under budget at
33.81% yielding a $195,214 unfavorable variance. Revenues
should increase in the third quarter because this is the height of the
golfing season. Expenditures increased $96,419 in the second
quarter due mostly to a debt service interest payment of $70,314
and an increase in items purchased for resale of $30,787 (this in-
crease is offset by a related increase in merchandise sales of
$31,792). The year -to -date deficit of $218,098 is $32,005 more
than expected and constitutes 58.6% of the annual projected deficit
of $372,169.
Fund 412 - Surface Water. Because of the timing of the semi-
annual billings, the first quarter increase in fund balance of $1.1
million was then followed by a second quarter decrease in fund
balance of $821,295 producing a year -to -date cumulative increase
in fund balance of $330,670. These results are $712,039 better
than expected as the prorated budgeted deficit is $381,369 and the
annual budgeted deficit is $762,737. The main reason for this
favorable position is that only 31.51% of expenditures had been
incurred through the first half of the year; budgeted capital outlays
of $717,000 had not been expended. Cash and investment balanc-
es totaled $2.5 million at quarter -end.
Page4 2011 SECOND QUARTER FINANCIAL REPORT
4
Internal Service Funds
l
$6
$5
$4
c
0
$3
$2
$1
Internal Service Fund Balances - By Fund
$40 4.7
$3.3
$5.1
$3.8
$1 6 $1.6 $1.7
Dec 2010
■
Mar 2011 Jun 2011
■Equipment
Replacement
(Self- Insurance
Fund
LEOFF
Insurance Fund
Internal Service Fund
Balances - Combined
$10.6
$11
$10
$10
$10
$10
$10
$9
$9
$9
$9
Dec 2010
Mar 2011 Jun 2011
INTERNAL SERVICE
FUNDS
FUND BALANCES
CHANGE IN FUND BALANCES
ACTUAL
ACTUAL
- -- BUDGET - -•
Variance
12/31/2010 03/31/2011 06/30/2011
2nd QTR YTD
YTD
YTD
501 - Equipment Replacement
$ 3,321,984 $ 3,589,750 $ 3,800,349
$ 210,598 $ 478,365
$ 55,065
$ 423,301
502 - Self- Insurance Fund
4,553,247 4,721,605 5,097,891
376,286 544,644
(34,090)
578,734
503 - LEOFF Insurance Fund
1,586,749 1,636,348 1,681,208
44,860 94,458
(51,597)
146,055
INTERNAL SERVICE FUNDS
$ 9,461,981 $ 9,947,703 $10,579,448
$ 631,745 $ 1,117,467
$ (30,623)
$ 1,148,090
Fund 501- Equipment Replacement. Expenditures in-
creased in the second quarter by $61,280 as equipment
purchases were made — items purchased for resale in-
creased by $45,403 and capital outlay increased by
$32,502. Expenditures are at 31.5% of the annual budget
yielding a positive expenditures budget variance of
$413,062 and an overall change in fund balance variance of
$423,301. Cash and investment balances in this fund at
quarter -end totaled $3.8 million
Fund 502- Insurance. The second quarter activity pro-
duced an increase in fund balance of $376,286 which is
$207,929 more than the first quarter increase of $168,357.
The increase quarter over quarter is due to a decrease in
healthcare claims in the second quarter of $217,074. This
change in fund balance is $578,734 higher than the ex-
pected fund balance change at the end of the second quarter -end
of a $34,090 deficit. The fund had cash and investment balances
of $6 million at quarter -end which exceeds state requirements.
Pursuant to a change in state law, an actuarial evaluation of po-
tential, future claims will be undertaken in the 3rd quarter. The
results of this evaluation in conjunction with administration's
directives for reducing the over - funding situation will be used to
set the self - insured medical rates for 2012.
Fund 503 -LEOFF Insurance. Second quarter activity mirrored
first quarter adding $44,860 to the fund balance compared with
$49,598 added the first quarter. The year -to -date increase in
fund balance of $94,458 is $146,055 more than the year -to -date
projected deficit of $51,597. The fund had cash and investments
of $1.7 million at quarter -end.
Page5 2011 SECOND QUARTER FINANCIAL REPORT
5
6
City of Tukwila
General Fund 000 - Revenue and Expenditures
As of June 30 2011
% of year expired 50.00%
2011
Annual Budget
Prorated
Budget
Actual
Year -To -Date
% of
Annual
Variance ** Budget
Revenue
General Revenue
Property Taxes
Sales and Use Taxes
Revenue Generating Regulatory Lics
Rental housing license
Admissions Tax
Utility Taxes
Interfund Utility Tax
Excise Taxes
Penalties /Interest
Total General Revenue
Licenses and Permits
Business Licenses and Permits
Building Permits and Fees
Total Licenses and Permits
Intergovernmental Revenue
Charges for Services
General Government
Security
Engineering Services
Transportation
Plan Check and Review Fees
Culture and Rec Fees
Total Charges for Services
Fines and Penalties
Miscellaneous Revenue
Investment Earnings
Rents and Concessions
Insurance Premiums /Recovery
Contributions /Donations
Other Misc Revenue
Total Miscellaneous Revenue
Sale of Capital Assets
Transfers In / Indirect cost allocation
Total Revenue
Total Expenses (g)
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
$ 13,530,000 $ 6,765,000
16,025,000 8,012,500
1,900,000 950,000
42,750 21,375
636,000 318,000
4,723,000 2,361,500
1,426,000 713,000
2,585,731 1,292,866
67 34
40,868,548 20,434,274
784,774 392,387
1,027,368 513,684
1,812,142 906,071
2,805,177 1,402,589
59,015
493,381
9,579
153,058
833,500
742,000
2,290,533
205,408
128,757
454,391
1,000
1,600
97,766
683,514
700,500
1,814,192
51,180,014
52,838,362
(1,658,348)
6,100,000
$ 4,441,652
29,508
246,691
4,790
76,529
416,750
371,000
1,145,267
102,704
$ 7,039,636 $ 274,636 52.03%
8,819,372 806,872 55.04%
1,397,257 447,257 73.54% (b)
24,550 3,175 57.43%
243,157 (74,843) 38.23% (d)
2,161,369 (200,131) 45.76%
629,480 (83,520) 44.14%
999,184 (293,682) 38.64%
27 (7) 40.15%
21,314,032 879,758 52.15%
348,773 (43,614) 44.44%
543,100 29,416 52.86%
891,872 (14,199) 49.22%
1,845,053 442,465 65.77%
23,284 (6,223) 39.45%
162,104 (84,586) 32.86%
- (4,790) 0.00%
33,050 (43,479) 21.59%
311,520 (105,230) 37.37%
299,935 (71,065) 40.42%
829,894 (315,373) 36.23% (f)
100,982 (1,722) 49.16%
64,379 21,597 (42,782) 16.77%
227,196 230,792 3,596 50.79%
500 - (500) 0.00%
800 5,510 4,710 344.38%
48,883 45,602 (3,281) 46.64%
341,757 303,501 (38,256) 44.40%
350,250 6,507 (343,744) 0.93%
907,096 907,096 0 50.00%
25,590,007 26,198,936 608,929 51.19%
26,419,181 22,224,453 (4,194,728) 42.06%
(829,174) 3,974,483 4,803,657 - 239.67%
6,100,000 5,757,041 (342,959) 94.38%
$ 5,270,826 $ 9,731,524 $ 4,460,698 219.10%
Cash and investments $ 7,304,392
(b) Most of the Revenue Generating Regulatory License fee is expected to be received in the first quarter of the year since the fee is
due by January 31. It is uncertain how much of the $502,743 budgeted but uncollected revenue (annual budget exceeding year -to-
date actual receipts) will be collected throughout the rest of the year.
(d) Admissions tax is down due to a decline in sales by the Southcenter area movie theaters and cinemas.
(f)
(g)
Revenue generated from charges for services is low primarily because some of the associated activities occur more frequently in
the second and third quarters of the year. The Recreation programs have many more participants in the summer months;
construction activity, which generates protective inspection fees and plan check and review fees, also accelerates in the spring and
summer months.
For expenditure detail, please see the following Expenditures By Department report.
** Variance = Actual Over (Under) Prorated Budget Fund 000 1
7
Actual Spent Variance % Spent
CITY OF TUKWILA
General Fund Expenditures - By Department
As of June 30 2011
% of year expired 50.00%
TOTALS - ALL DEPARTMENTS
Prorated
Annual Budget Budget
Actual Spent Variance % Spent
CITY COUNCIL
MAYOR
HUMAN RESOURCES
FINANCE
CITY ATTORNEY
RECREATION
COMMUNITY DEVELOPMENT
MUNICIPAL COURT
POLICE
FIRE
INFORMATION TECHNOLOGY
PUBLIC WORKS
PARK MAINTENANCE
STREET MAINTENANCE & OPERATION
DEPT 20 - CONTRIBUTIONS / FUND BALANCE
TOTAL
$ 262,634 $ 131,317 $ 127,219 $ (4,098) 48.44%
2,468,436 1,234,218 1,013,296 (220,922) 41.05%
542,979 271,490 239,468 (32,022) 44.10%
1,524,117 762,059 742,637 (19,422) 48.73%
542,731 271,366 260,628 (10,737) 48.02%
2,962,377 1,481,189 1,306,647 (174,542) 44.11%
2,631,309 1,315,655 1,252,882 (62,772) 47.61 %
978,529 489,265 542,932 53,668 55.48%
14,267,695 7,133,848 6,867,887 (265,960) 48.14%
9,948,846 4,974,423 4,787,688 (186,735) 48.12%
1,104,845 552,423 465,131 (87,292) 42.10%
3,484,525 1,742,263 1,532,658 (209,604) 43.98%
922,901 461,451 406,794 (54,657) 44.08%
2,603,943 1,301,972 1,189,954 (112,017) 45.70%
8,592,495 4,296,248 1,488,632 (2,807,616) 17.32%
$ 52,838,362 $ 26,419,181 $ 22,224,453 $ (4,194,728) 42.06%
01 - CITY COUNCIL
Prorated
Annual Budget Budget
Actual Spent
Variance % Spent
11 SALARIES
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
31 OFFICE & OPERATING SUPPLIES
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
49 MISCELLANEOUS
CITY COUNCIL
174,426
13,022
6,013
2,486
19,417
3,870
1,500
4,400
25,000
12,500
262,634
87,213
6,511
3,007
1,243
9,709
1,935
750
2,200
12,500
6,250
131,317
86,721
6,541
2,263
1,198
15,327
864
103
2,136
10,986
1,080
127,219
(493)
30
(743)
(45)
5,618
(1,071)
(647)
(64)
(1,514)
(5,170)
(4,098)
49.72%
50.23%
37.64%
48.20%
78.93%
22.32%
6.85%
48.56%
43.95%
8.64%
48.44%
03 - MAYOR
Prorated
Annual Budget Budget
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOREQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS & LEASES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
49 -00 Miscellaneous
49 -01 Memberships, dues, subscriptons
49 -02 Microfilm imaging
49 -03 Employee recognition
49 -04 Recorded documents
49 -05 Registrations
49 -08 Credit card fees
49 -51 CTR reimbursement
49 -53 Hearing examiner fees
49 -56 Green initiatives
51 INTERGVRNMTL PROFESSIONAL SVCS
64 MACHINERY & EQUIPMENT
MAYOR
8
963,795
15,500
573
69,547
67,134
3,780
162,604
33,856
2,435
755,570
85,300
19,600
17,250
32,093
17,000
174,899
34,115
40,900
16,500
15,000
4,300
2,500
431
1,000
2,000
58,153
26,500
21,000
2,468,436
000 By Dept
481,898
7,750
287
34,774
33,567
1,890
81,302
16,928
1,218
377,785
42,650
9,800
8,625
16,047
8,500
87,450
17,058
20,450
8,250
7,500
2,150
1,250
216
500
1,000
29,077
13,250
10,500
1,234,218
480,481
162
36,543
24,897
1,688
79,329
8,274
242,284
35,233
4,008
6,048
11,087
1,715
60,598
14,846
30,852
5,301
4,000
(1,416)
(7,750)
(124)
1,769
(8,670)
(202)
(1,973)
(8,654)
(1,218)
(135,501)
(7,417)
(5,792)
(2,577)
(4,960)
(6,785)
(26,852)
(2,212)
10,402
(8,250)
(2,199)
1,850
49.85%
0.00%
28.30%
52.54%
37.08%
44.64%
48.79%
24.44%
0.00%
32.07% (b)
41.30%
20.45%
35.06%
34.55%
10.09%
34.65%
43.52%
75.43% (c)
0.00%
35.34%
93.02%
- (1,250) 0.00%
67 (148) 15.60%
4,700 4,200 470.00%
702 (298) 35.09%
130 (28,947) 0.22%
20,950 7,700 79.06%
- (10,500) 0.00%
1 1,013,296 (220,922) 41.05%
CITY OF TUKWILA
General Fund Expenditures - By Department
As of June 30 2011
% of year expired 50.00%
04 - HUMAN RESOURCES
Prorated
Annual Budget Budget Actual Spent Variance % Spent
11 SALARIES 326,100 163,050 162,256 (794) 49.76%
21 FICA 24,073 12,037 12,003 (34) 49.86%
23 PERS 22,729 11,365 8,613 (2,752) 37.89%
24 INDUSTRIAL INSURANCE 1,243 622 591 (30) 47.56%
25 MEDICAL,DENTAL,LIFE,OPTICAL 53,340 26,670 26,620 (50) 49.91%
31 OFFICE & OPERATING SUPPLIES 7,103 3,552 1,321 (2,230) 18.60%
41 PROFESSIONAL SERVICES 79,050 39,525 17,153 (22,372) 21.70%
43 TRAVEL 2,500 1,250 1,070 (180) 42.82%
44 ADVERTISING 9,000 4,500 1,623 (2,877) 18.04%
45 OPERATING RENTALS & LEASES 50 25 16 (9) 32.88%
48 REPAIRS & MAINTENANCE 4,791 2,396 4,373 1,978 91.28%
49 MISCELLANEOUS 13,000 6,500 3,826 (2,674) 29.43%
HUMAN RESOURCES 542,979 271,490 239,468 (32,022) 44.10%
05 - FINANCE
Prorated
Annual Budget Budget Actual Spent Variance % Spent
11 SALARIES 937,888 468,944 469,039 95 50.01%
12 EXTRA LABOR 10,000 5,000 - (5,000) 0.00%
13 OVERTIME 1,147 574 13,959 13,386 1217.01% (e)
21 FICA 69,527 34,764 36,388 1,625 52.34%
23 PERS 65,267 32,634 25,608 (7,026) 39.24%
24 INDUSTRIAL INSURANCE 3,729 1,865 1,812 (53) 48.59%
25 MEDICAL,DENTAL,LIFE,OPTICAL 192,942 96,471 97,840 1,369 50.71%
26 UNEMPLOYMENT COMPENSATION - - 3,199 3,199 0.00%
31 OFFICE & OPERATING SUPPLIES 24,849 12,425 3,946 (8,479) 15.88%
41 PROFESSIONAL SERVICES 190,000 95,000 66,023 (28,977) 34.75%
42 COMMUNICATION 1,000 500 495 (5) 49.51%
43 TRAVEL 5,000 2,500 662 (1,838) 13.23%
46 INSURANCE - - 6,166 6,166 0.00%
48 REPAIRS & MAINTENANCE 5,000 2,500 1,117 (1,383) 22.35%
49 MISCELLANEOUS 12,768 6,384 16,382 9,998 128.31%
49 -00 Miscellaneous 11,900 5,950 12,146 6,196 102.06%
49 -08 Credit card fees 434 4.237 3 803 488 1031
64 MACHINERY & EQUIPMENT 5,000 2,500 - (2,500) 0.00%
FINANCE 1,524,117 762,059 742,636 (19,423) 48.73%
06 - CITY ATTORNEY
Prorated
Annual Budget Budget Actual Spent Variance % Spent
12 EXTRA LABOR 2,500 1,250 - (1,250) 0.00%
21 FICA 795 398 - (398) 0.00%
24 INDUSTRIAL INSURANCE 436 218 2 (216) 0.42%
31 OFFICE & OPERATING SUPPLIES 5,000 2,500 1,587 (913) 31.75%
41 PROFESSIONAL SERVICES 528,000 264,000 258,582 (5,418) 48.97%
41 -00 Professional services 2,000 1,000 248 (753) 12.38%
41 -01 Contracted Attorney services 324,000 162,000 86,072 (75,928) 26.57%
41 -02 Contracted prosecution service 102,000 51,000 14,200 (36,800) 13.92%
41 -03 Special matters 100,000 50,000 158,063 108,063 158.06%
42 COMMUNICATION 2,500 1,250 - (1,250) 0.00%
45 OPERATING RENTALS & LEASES 500 250 - (250) 0.00%
48 REPAIRS & MAINTENANCE 2,000 1,000 155 (845) 7.76%
49 MISCELLANEOUS 1,000 500 301 (199) 30.15%
CITY ATTORNEY 542,731 271,366 260,628 (10,737) 48.02%
000 By Dept
9
Actual Spent Variance % Spent
10
CITY OF TUKWILA
General Fund Expenditures - By Department
As of June 30 2011
% of year expired 50.00%
07 - RECREATION
Prorated
Annual Budget Budget
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
26 UNEMPLOYMENT COMPENSATION
31 OFFICE & OPERATING SUPPLIES
34 ITEMS PURCH. FOR INVENT /RESALE
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS & LEASES
47 PUBLIC UTILITY SERVICES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
49 -01 Printing and binding
49 -04 Trip admissions Seniors
49 -05 Trip admissions Youth
49 -08 Special Accomodations
other
53 EXT TAXES & OPERATING ASSMNTS
RECREATION
1,287,105
413,115
5,600
149,982
106,625
38,378
270,346
95,811
14,200
200,966
31,380
8,400
21,400
56,363
110,000
57,550
95,156
35,000
10,800
12,460
2,000
34,896
643,553
206,558
2,800
74,991
53,313
19,189
135,173
47,906
7,100
100,483
15,690
4,200
10,700
28,182
55,000
28,775
47,578
17,500
5,400
6,230
1,000
17,448
2,962,377
1,481,189
647,559
153,308
60,303
38,395
20,663
139,793
1,919
34,208
17,626
45,106
4,451
2,285
3,277
21,529
70,032
28,188
17,986
7,942
512
1,159
8,373
18
1,306,647
4,007
(53,249)
(2,800)
(14,688)
(14,917)
1,474
4,620
1,919
(13,697)
10,526
(55,377)
(11,239)
(1,915)
(7,423)
(6,652)
15,032
(587)
(29,592)
(9,558)
(4,888)
(5,071)
(1,000)
(9,075)
18
(174,542)
50.31
37.11%
0.00%
40.21 %
36.01 %
53.84%
51.71 %
0.00% (I)
35.70%
124.13%
22.44%
14.19%
27.20%
15.31 %
38.20%
63.67%
48.98%
18.90%
22.69%
4.74%
9.30%
0.00%
23.99%
0.00%
44.11 %
08 - COMMUNITY DEVELOPMENT
Prorated
Annual Budget Budget
Actual Spent
Variance % Spent
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
26 UNEMPLOYMENT COMPENSATION
28 UNIFORM CLOTHING
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS & LEASES
47 PUBLIC UTILITY SERVICES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
51 INTERGVRNMTL PROFESSIONAL SVCS
COMMUNITY DEVELOPMENT
1,723,487
37,650
5,672
129,074
120,892
10,321
256,470
1,805
34,182
600
161,208
4,500
13,500
33,773
1,000
57,865
21,310
18,000
2,631,309
000 By Dept
861,744
18,825
2,836
64,537
60,446
5,161
128,235
903
17,091
300
80,604
2,250
6,750
16,887
500
28,933
10,655
9,000
1,315,655
849,445
26,854
1,676
66,189
47,908
6,803
128,399
1,320
8,460
325
18,814
258
742
16,966
86
49,230
19,742
9,665
1,252,882
(12,298)
8,029
(1,160)
1,652
(12,538)
1,642
164
1,320
(903)
(8,631)
25
(61,790)
(1,992)
(6,008)
80
(414)
20,297
9,087
665
(62,773)
49.29%
71.32%
29.55%
51.28%
39.63%
65.91%
50.06%
0.00% (I)
0.00%
24.75%
54.20%
11.67%
5.73%
5.50%
50.24%
8.63%
85.08%
92.64%
53.69%
47.61%
CITY OF TUKWILA
General Fund Expenditures - By Department
As of June 30 2011
% of year expired 50.00%
09 - MUNICIPAL COURT
Prorated
Annual Budget Budget
Actual Spent
Variance % Spent
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
26 UNEMPLOYMENT COMPENSATION
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
49 -01 Pro Tem Judge
49 -02 Public Defender
49 -03 Interpreters
49 -04 Court Security
42 COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS & LEASES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
64 MACHINERY & EQUIPMENT
MUNICIPAL COURT
602,387
2,500
5,016
45,537
45,436
3,107
96,935
10,908
1,200
106,000
13,000
53,000
40,000
5,550
6,215
2,300
20,438
25,000
978,529
301,194
1,250
2,508
22,769
22,718
1,554
48,468
5,454
600
53,000
6,500
26,500
20,000
2,775
3,108
1,150
10,219
12,500
489,265
308,853
23,245
17,463
1,292
46,994
7,712
4,440
118,487
3,150
72,356
27,570
15,412
2,601
3,856
398
286
7,305
542,932
7,660 51.27%
(1,250) 0.00%
(2,508) 0.00%
476 51.05%
(5,255) 38.43%
(261) 41.59%
(1,473) 48.48%
7,712 0.00%
(1,014) 40.70%
(600) 0.00%
65,487 111.78%
(3,350) 24.23%
72,356 0.00% (b)
1,070 52.02%
(4,589) 38.53%
(174) 46.87%
748 62.04%
398 0.00%
(864) 12.42%
(2,914) 35.74%
(12,500) 0.00%
(1)
53,668 55.48%
10 - POLICE
Prorated
Annual Budget Budget
Actual Spent
Variance % Spent
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
22 LEOFF
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
26 UNEMPLOYMENT COMPENSATION
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS & LEASES
46 INSURANCE
48 REPAIRS & MAINTENANCE
48 -00 Repair and maintenance
48 -01 800 MHZ radio assessment
49 MISCELLANEOUS
49 -00 Miscellaneous
49 -03 Explorer post
51 INTERGVRNMTL PROFESSIONAL SVCS
64 MACHINERY & EQUIPMENT
POLICE
6,706,070
5,000
908,812
507,174
301,353
70,637
119,710
1,520,483
171,753
7,500
48,175
61,931
23,300
800
801,628
225,080
166,144
107,644
58,500
57,245
55,895
1,350
2,549,900
15,000
14,267,695
3,353,035
2,500
454,406
253,587
150,677
35,319
59,855
760,242
85,877
3,750
24,088
30,966
11,650
400
400,814
112,540
83,072
53,822
29,250
28,623
27,948
675
1,274,950
7,500
7,133,848
000 By Dept
3,217,613
414,416
275,133
162,369
24,168
54,727
680,738
6,221
53,779
42,976
24,503
13,006
388,860
225,000
208,898
52,056
156,843
11,616
11,046
570
953,645
110,219
6,867,887
(135,422) 47.98%
(2,500) 0.00%
(39,990) 45.60%
21,546 54.25%
11,693 53.88%
(11,151) 34.21%
(5,128) 45.72%
(79,503) 44.77%
6,221 0.00%
(32,097) 31.31%
(3,750) 0.00%
18,888 89.21%
(6,462) 39.57%
1,356 55.82%
(400) 0.00%
(11,954) 48.51%
112,460 99.96% (n)
125,826 125.73%
(1,766) 48.36%
127,593 268.11% (o)
(17,007) 20.29%
(16,902) 19.76%
(105) 42.22%
(321,305) 37.40%
102,719 734.79% (k)
(1)
(265,960) 48.14%
11
Variance % Spent
CITY OF TUKWILA
General Fund Expenditures - By Department
As of June 30 2011
% of year expired 50.00%
11 - FIRE
Prorated
Annual Budget Budget
Actual Spent
11 SALARIES
13 OVERTIME
15 HOLIDAY PAY
21 FICA
22 LEOFF
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
26 UNEMPLOYMENT COMPENSATION
28 UNIFORM CLOTHING
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS & LEASES
46 INSURANCE
47 PUBLIC UTILITY SERVICES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
49 -00 Miscellaneous
49 -05 Uniform cleaning
49 -08 Credit card fees
51 INTERGVRNMTL PROFESSIONAL SVCS
5,920,352
421,552
178,248
84,800
256,199
23,438
151,607
1,533,418
1,140
185,580
25,552
55,300
44,670
14,500
499,389
90,000
60,000
41,000
78,101
51,583
26,000
518
284,000
9,948,846
2,960,176
210,776
89,124
42,400
128,100
11,719
75,804
766,709
570
92,790
12,776
27,650
22,335
7,250
249,695
45,000
30,000
20,500
39,051
25,792
13,000
259
142,000
4,974,423
2,983,950
203,838
538
42,833
149,525
6,050
68,758
672,918
15,765
81,272
5,872
18,476
10,067
2,485
254,144
90,000
35,349
18,403
32,528
13,831
18,402
295
94,916
4,787,688
23,774
(6,938)
(88,586)
433
21,426
(5,669)
(7,046)
(93,791)
15,765
(570)
(11,518)
(6,904)
(9,174)
(12,268)
(4,765)
4,450
45,000
5,349
(2,097)
(6,522)
(11,960)
5,402
36
(47,084)
(186,735)
50.40%
48.35%
0.30%
50.51 %
58.36%
25.81%
45.35%
43.88%
0.00% (I)
0.00%
43.79%
22.98%
33.41%
22.54%
17.14%
50.89%
100.00% (n)
58.92%
44.89%
41.65%
26.81 %
70.78%
56.99%
33.42%
48.12%
12 - INFORMATION TECHNOLOGY 1
Prorated
Annual Budget Budget
Actual Spent
Variance % Spent
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS & LEASES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
49 -00 Miscellaneous
49 -01 Software upgrades
64 MACHINERY & EQUIPMENT
INFORMATION TECHNOLOGY
12
555,627
2,500
42,921
38,706
2,922
127,403
5,766
122,000
1,000
99,000
1,500
1,500
31,500
40,500
35,000
3,000
2,500
32,000
1,104,845
000 By Dept
277,814
1,250
21,461
19,353
1,461
63,702
2,883
61,000
500
49,500
750
750
15,750
20,250
17,500
1,500
1,250
16,000
552,423
270,038
182
20,442
14,338
1,076
61,586
2,141
22,729
58,430
368
771
2,395
10,637
5,438
4,774
425
465,131
(7,775)
(1,250)
182
(1,019)
(5,015)
(385)
(2,116)
(742)
(38,271)
(500)
8,930
(382)
21
(13,355)
(9,613)
(12, 062)
3,274
(825)
(16,000)
(87,292)
48.60%
0.00%
0.00%
47.63%
37.04%
36.82%
48.34%
37.12%
18.63%
0.00%
59.02%
24.51 %
51.38%
7.60%
26.26%
15.54%
159.15%
17.00%
0.00%
42.10%
Variance % Spent
CITY OF TUKWILA
General Fund Expenditures - By Department
As of June 30 2011
% of year expired 50.00%
13 - PUBLIC WORKS
Prorated
Annual Budget Budget
Actual Spent
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
28 UNIFORM CLOTHING
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS & LEASES
47 PUBLIC UTILITY SERVICES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
49 -00 Miscellaneous
49 -08 Credit card fees
49 -50 Neighborhood revitalization
PUBLIC WORKS
1,846,484
3,500
4,556
137,065
128,577
25,742
363,973
3,800
99,460
43,750
31,400
7,750
800
182,163
379,449
165,521
60,535
14,035
2,000
44,500
3,484,525
923,242
1,750
2,278
68,533
64,289
12,871
181,987
1,900
49,730
21,875
15,700
3,875
400
91,082
189,725
82,761
30,268
7,018
1,000
22,250
1,742,263
840,188
5,740
63,779
45,357
10,948
159,193
386
43,495
415
9,704
7,725
506
86,925
160,382
96,042
1,874
1,409
151
313
1,532,658
(83,054)
(1,750)
3,462
(4,754)
(18,931)
(1,923)
(22,793)
(1,514)
(6,235)
(21,460)
(5,996)
3,850
106
(4,157)
(29,343)
13,282
(28,394)
(5 608)
(849)
(21,937)
(209,604)
45.50% (q)
0.00%
125.99% (r)
46.53%
35.28%
42.53%
43.74%
10.16%
43.73%
0.95%
30.90%
99.67%
63.27%
47.72%
42.27%
58.02%
3.10%
10.04%
7.57%
0.70%
43.98%
15 - PARK MAINTENANC
Prorated
Annual Budget Budget
Actual Spent
Variance % Spent
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
26 UNEMPLOYMENT COMPENSATION
28 UNIFORM CLOTHING
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
43 TRAVEL
45 OPERATING RENTALS & LEASES
47 PUBLIC UTILITY SERVICES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
63 OTHER IMPROVEMENTS
PARK MAINTENANCE
399,264
35,020
2,295
30,070
27,793
9,937
68,099
1,425
36,968
1,500
25,000
85,530
149,000
40,000
4,000
7,000
922,901
199,632
17,510
1,148
15,035
13,897
4,969
34,050
000 By Dept
713
18,484
750
12,500
42,765
74,500
20,000
2,000
3,500
461,451
201,217
160
301
15,105
10,646
5,241
34,147
8,357
13,863
34
14,577
86
44,944
47,174
9,699
1,243
406,794
1,585 50.40%
(17,350) 0.46%
(846) 13.13%
70 50.23%
(3,250) 38.31%
272 52.74%
98 50.14%
8,357 0.00% (1)
(713) 0.00%
(4,621) 37.50%
(716) 2.26%
2,077 58.31%
86 0.00%
2,179 52.55%
(27,326) 31.66%
(10,301) 24.25%
(757) 31.06%
(3,500) 0.00%
(54,657) 44.08%
13
CITY OF TUKWILA
General Fund Expenditures - By Department
As of June 30 2011
% of year expired 50.00%
16 - STREET MAINTENANCE & OPERATION
Annual Budget
Prorated
Budget
Actual Spent Variance % Spent
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
28 UNIFORM CLOTHING
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS & LEASES
46 INSURANCE
47 PUBLIC UTILITY SERVICES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
53 EXT TAXES & OPERATING ASSMNTS
STREET MAINTENANCE & OPERATION
749,184
43,723
11,474
56,845
52,161
20,778
171,370
2,375
318,800
10,931
4,000
4,300
2,700
1,500
407,287
35,455
678,760
27,100
5,200
374,592
21,862
5,737
28,423
26,081
10,389
85,685
1,188
159,400
5,466
2,000
2,150
1,350
750
203,644
17,728
339,380
13,550
2,600
345,518
22,116
24,382
29,773
20,791
10,928
82,116
388
57,277
3,577
3,487
705
643
480
201,944
35,455
349,418
734
221
3
(29,074)
255
18,645
1,351
(5,289)
539
(3,569)
(800)
(102,123)
(1,889)
1,487
(1,445)
(707)
(270)
(1,700)
17,728
10,038
(12,816)
(2,379)
46.12%
50.58%
212.50% (s)
52.38%
39.86%
52.60%
47.92%
16.32%
17.97%
32.72%
87.18%
16.41%
23.80%
31.97%
49.58%
100.00% (n)
51.48%
2.71%
4.25%
0.00%
45/0%
2,603,943
1,301,972
1,189,954 (112,020)
20 - CONTRIBUTIONS / FUND BALANCE
Prorated
Annual Budget Budget
Actual Spent Variance % Spent
01 TRANSFERS OUT
26 UNEMPLOYMENT COMPENSATION
46 INSURANCE
49 MISCELLANEOUS
49 -00 Miscellaneous
49 -01 Repair and demolition (building abatement)
49 -03 Claims and judgments
CONTRIBUTIONS / FUND BALANCE
8,039,495
30,000
200,000
323,000
3,000
50,000
270,000
8,592,495
4,019,748
15,000
100,000
161,500
1,500
25,000
135,000
4,296,248
1,221,134
78,120
189,378
5,000
184.378
1,488,632
(2,798,613)
(15,000)
(21,880)
27,878
(1,500)
(20,000)
x.9.378
(2,807,616)
15.19% (t)
0.00% (I)
39.06%
58.63%
0.00%
10.00%
68.29%
17.32%
(b) Public defender costs were budgeted under Professional Services for the Mayor's department rather than the Court. Public Defender costs
charged to the Court will be moved to the Mayor's department.
( c) Most dues and subscriptions are due at the beginning of the year; therefore actual costs as a percentage of the annual budget exceed
budget.
(e) Overtime for the Finance department is due primarily to the additional staff time required to implement the new business license module and
administer the RGRL and Rental Housing license fee programs and prepare the CAFR.
(k) Costs for Incident Command Vehicle. Costs were shared among the Police department, Fund 303 and Fund 109.
(1)
Unemployment costs stem from claims by individuals who separated service at the end of 2010.
(n) Insurance premiums are paid once a year at the beginning of the year. Therefore most of the annual budget has been expended by the end
of the first quarter.
(o) The Police 800 mhz radio assessment includes a 1st Quarter Wash State Patrol Access fee of $135,584.
(q)
Salaries are below budget because some salaries were budgeted in the general fund but charged to the Arterial Street fund when staff
worked on street projects. See the corresponding overbudget situation in the Fund 104 analysis.
( r) Overtime costs were incurred in connection with a West Valley Highway Puget Sound Energy project that was conducted at night. These
costs are reimburseable by PSE.
(s) The Street Maintenance overtime expense is high compared with budget due to the labor required to combat the snow and ice conditions in
January and in connection with the Andover Park West emergency sewer repair.
(t) Transfers -out is below budget because these transfers will be made on an as needed basis rather than ratably over the year.
000 By Dept
14
CITY OF TUKWILA
General Fund Expenditures - By Cateaory
As of June 302011
of year expired 50.00%
TOTALS BY CATEGORY -- SUMMARIZED
Prorated
Annual Budget Budget
Actual Spent
Variance % Spent
MISCELLANEOUS GENERAL GOVERNMT
SALARIES AND BENEFITS
SUPPLIES
PROFESSIONAL SERVICES
INTERGOVERNMENTAL
CAPITAL EXPENDITURES
Grand Totals
$ 8,039,495 $ 4,019,748 $ 1,221,134 $ (2,798,613) 15.19%
32,273,035 16,136,518 15,473,171 (663,346) 47.94%
1,263,574 631,787 365,505 (266,282) 28.93%
8,278,858 4,139,429 3,975,226 (164,203) 48.02%
2,878,400 1,439,200 1,079,198 (360,002) 37.49%
105,000 52,500 110,219 57,719 104.97%
$ 52,838,362 $ 26,419,181 $ 22,224,453 $ (4,194,728) 42.06%
TOTALS BY CATEGORY -- DETAIL
Prorated
Annual Budget Budget
Actual Spent
Variance % Spent
00 MISCELLANEOUS GENERAL GOVERNMT
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
15 HOLIDAY PAY
21 FICA
22 LEOFF
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
26 UNEMPLOYMENT COMPENSATION
28 UNIFORM CLOTHING
31 OFFICE & OPERATING SUPPLIES
34 ITEMS PURCH. FOR INVENT /RESALE
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS & LEASES
46 INSURANCE
47 PUBLIC UTILITY SERVICES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
51 INTERGVRNMTL PROFESSIONAL SVCS
53 EXT TAXES & OPERATING ASSMNTS
63 OTHER IMPROVEMENTS
64 MACHINERY & EQUIPMENT
Grand Totals
$ 8,039,495 $ 4,019,748 $ 1,221,134 $ (2,798,613) 15.19%
22,192,169 11,096,085 10,862,879 (233,206) 48.95%
571,008 285,504 202,438 (83,066) 35.45%
1,366,697 683,349 664,657 (18,692) 48.63%
178,248 89,124 538 (88,586) 0.30%
1,360,432 680,216 688,276 8,060 50.59%
557,552 278,776 311,894 33,118 55.94%
775,408 387,704 286,496 (101,208) 36.95%
394,176 197,088 185,726 (11,362) 47.12%
4,836,800 2,418,400 2,225,000 (193,400) 46.00%
30,000 15,000 44,492 29,492 148.31%
10,545 5,273 774 (4,499) 7.34%
1,033,906 516,953 314,927 (202,026) 30.46%
14,200 7,100 17,626 10,526 124.13%
215,468 107,734 32,951 (74,783) 15.29%
2,187,169 1,093,585 855,772 (237,812) 39.13%
352,281 176,141 146,606 (29,534) 41.62%
123,015 61,508 40,703 (20,804) 33.09%
49,950 24,975 11,427 (13,548) 22.88%
2,100,276 1,050,138 1,027,584 (22,554) 48.93%
550,535 275,268 434,741 159,474 78.97%
1,378,209 689,105 662,441 (26,663) 48.07%
617,771 308,886 421,235 112,350 68.19%
919,652 459,826 374,717 (85,109) 40.75%
2,878,400 1,439,200 1,079,176 (360,024) 37.49%
- - 22 22 0.00%
7,000 3,500 - (3,500) 0.00%
98,000 49,000 110,219 61,219 112.47%
$ 52,838,362 $ 26,419,181 $ 22,224,453 $ (4,194,728) 42.06%
000 By Category
15
City of Tukwila
Hotel /Motel Tax Fund 101 - Revenue and Expenditures
As of June 302011
% of year expired 50.00%
2011
% of
Annual Prorated Actual Annual
Budget Budget Year -To -Date Variance ** Budget
Revenue
General Revenue
Hotel /Motel Taxes $ 379,706 $ 189,853 $ 208,839 $ 18,986 55.00%
Total General Revenue 379,706 189,853 208,839 18,986 55.00%
Intergovernmental Revenue 853,000 426,500 407,149 (19,351) 47.73%
Miscellaneous Revenue
Investment Earnings 1,766 883 1,315 432 74.45%
Other Misc Revenue 15,489 7,745 5,581 (2,164) 36.03%
Total Miscellaneous Revenue 17,255 8,628 6,896 (1,732) 39.96%
Total Revenue 1,249,961 624,981 622,883 (2,097) 49.83%
Expenditures
11 Salaries 270,753 135,377 142,967 7,591 52.80%
12 Extra Labor 24,000 12,000 7,908 (4,092) 32.95%
13 Overtime 10,110 5,055 12,968 7,913 128.27%
21 FICA 20,712 10,356 11,913 1,557 57.52%
22 LEOFF - - 927 927 0.00%
23 PERS 18,871 9,436 7,667 (1,769) 40.63%
24 Industrial Insurance 1,843 922 1,087 165 58.98%
25 Medical, Dental, Life, Optical 36,041 18,021 20,035 2,015 55.59%
31 Office & Operating Supplies 16,000 8,000 11,087 3,087 69.30%
41 Professional Services 288,000 144,000 180,097 36,097 62.53%
42 Communication 60,000 30,000 19,709 (10,291) 32.85%
43 Travel 23,000 11,500 6,594 (4,906) 28.67%
44 Advertising 657,000 328,500 285,232 (43,268) 43.41%
45 Operating Rentals & Leases 49,000 24,500 24,469 (31) 49.94%
47 Public Utility Services 1,500 750 3,224 2,474 214.93%
48 Repairs & Maintenance 1,000 500 36 (464) 3.57%
49 Miscellaneous 21,400 10,700 6,011 (4,689) 28.09%
64 Capital Outlay 10,000 5,000 - (5,000) 0.00%
Total Hotel /Motel Tax Fund 1,509,230 754,615 741,931 (12,684) 49.16%
Transfers Out / Indirect cost allocation 88,779 44,390 44,389 (0) 50.00%
Total Expenses 1,598,009 799,005 786,320 (12,684) 49.21%
Change in Fund Balance
(348,048) (174,024) (163,437)
Beginning Fund Balance 800,000
800,000 850,106
10,587 46.96%
50,106 106.26%
Ending Fund Balance $ 451,952 $ 625,976 $ 686,669 $ 60,693 151.93%
Cash and investments S 497.927
** Variance = Actual Over (Under) Prorated Budget Fund 101
16
City of Tukwila
Street Fund 103 - Revenue and Expenditures
As of June 30 2011
% of year expired 50.00%
2011
% of
Annual Prorated Actual Annual
Budget Budget Year -To -Date Variance ** Budget
Revenue
Intergovernmental Revenue (MVFT Taxes) $ 230,000 $ 115,000 $ 130,060 15,060 56.55%
Miscellaneous Revenue
Investment Earnings 1,000 500 1,909 1,409 190.93%
Total Miscellaneous Revenue 1,000 500 1,909 1,409 190.93%
Total Revenue 231,000 115,500 131,969 16,469 57.13%
Expenditures
11 Salaries
21 FICA
23 PERS
24 Industrial Insurance
25 Medical, Dental, Life, Optical
41 Professional Services
Total
Transfers Out / Indirect cost allocation
Total Expenses
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Cash and investments
1,970 1,970 0.00%
146 146 0.00%
105 105 0.00%
6 6 0.00%
- - 83 83 0.00%
150,000 75,000 - (75,000) 0.00% (a)
150,000 75,000 2,310 (72,690) 1.54%
9,829 4,915 4,914 (0) 50.00%
159,829 79,915 7,224 (72,690) 4.52%
71,171 35,586 124,745 89,159 175.27%
500,000 500,000 607,646 107,646 121.53%
$ 571,171 $ 535,586 $ 732,390 $ 196,805 128.23%
$ 733,893
(a) The budgeted services are for beginning design work for improvements to 42nd Ave South from Southcenter Blvd to South 160th.
** Variance = Actual over (under) prorated budget Fund 103
17
City of Tukwila
Arterial Street Fund 104 - Revenue and Expenditures
As of June 30 2011
% of year expired 50.00%
2011
Annual Budget
Prorated
Budget
Actual
Year -To -Date Variance **
of Annual
Budget
Revenue
General Revenue
Sales and Use Taxes
Parking Taxes
Real Estate Excise Taxes
Total General Revenue
Intergovernmental Revenue
Miscellaneous Revenue
Investment Earnings
Contributions /Donations
Total Miscellaneous Revenue
Transfer In
Debt Proceeds
Total Revenue
Expenditures
11 Salaries
12 Extra Labor
13 Overtime
21 FICA
23 PERS
24 Industrial Insurance
25 Medical, Dental, Life, Optical
31 Office & Operating Supplies
35 Small Tools & Minor Equipment
41 Professional Services
44 Advertising
45 Operating Rentals & Leases
47 Public Utility Services
48 Repairs & Maintenance
49 Miscellaneous
64 Capital Outlay
Total Arterial Streets 104
$ 109,302
108,017
100,000
317,319
15,244,000
3,820
324,000
327,820
2,000,000
15,901,000
$ 54,651 $
54,009
50,000
158,660
61,205 $ 6,554 56.00%
86,114 32,105 79.72% (a)
81,523 31,523 81.52%
228,841 70,181 72.12%
7,622,000 5,317,752 (2,304,248) 34.88% (c)
1,910
162,000
163,910
39,349 37,439 1030.07% (b)
59,415 (102,585) 18.34%
98,764 (65,146) 30.13%
1,000,000 (1,000,000) 0.00% (d)
7,950,500 (7,950,500) 0.00% (e)
33,790,139 16,895,070 5,645,357 (11,249,713) 16.71%
Transfers Out / Indirect cost allocation
Total Expenses
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Cash and investments
201,660
3,000
14,950
14,037
621
26,078
6,393,000
100,830
1,500
7,475
7,019
311
13,039
3,196, 500
27, 227, 000 13, 613, 500
33, 880, 346 16, 940,173
120,324 60,162
34,000,670 17,000,335
(210,531) (105,266) (788,444) (683,179) 374.50%
5,000,000 5,000,000 11,053,410 6,053,410 221.07%
$ 4,789,469 $ 4,894,735 $ 10,264,965 $ 5,370,231 214.32%
182,854 82,024 90.67% (f)
2,736 1,236 91.20%
4,781 4,781 0.00%
14,340 6,865 95.92% (f)
9,964 2,945 70.98%
867 556 139.59%
28,336 15,297 108.66%
1,845 1,845 0.00%
4,709 4,709 0.00%
1,574,116 (1,622,384) 24.62% (c)
1,225 1,225 0.00%
1,297 1,297 0.00%
682 682 0.00%
189 189 0.00%
610 610 0.00%
4,545,090 (9,068,410) 16.69% (c)
6,373,639 (10,566,534) 18.81%
60,162 - 50.00%
6,433,801 (10,566,534) 18.92%
$ 8,906,680
(a) Substantial parking fees have been received from ATZ Shuttle contributing to the overbudget, favorable parking tax revenue
vrariance.
(b) Investment earnings are allocated to funds based on the average quarter -end cash and investment balances. 2nd quarter
investment earnings City -wide constitute 62% of the annual investment income budget. This favorable variance is due partially to
the purchase in November and December 2010 of longer -term, higher yielding investment instruments.
** Variance = Actual over(under) prorated budget. Fund 104
18
Arterial Street Fund 104 - Revenue and Expenditures
As of June 302011
% of year expired 50.00%
( c) Grant revenue is under budget partially due to the inherent delay in receiving funds under the cost reimbursement method and
because the associated professional services and capital outlay activity is also underbudget. The 2nd quarter capital project
activity, including grant revenue received, is summarized below:
Grant revenue
Expenditures:
Professional service
Capital outlay
Total Expenditures
2nd Quarter Net Outlay
Southcenter Southcenter Other Total
Access Project Parkway
Extension
$ 2,361,002 $ 1,767,393 $ 163,877 $ 4,292,272
638,147
2,712,674
3,350,821
446,037 135,013 1,219,197
1,715,720 45,329 4,473,723
2,161,756 180,342 5,692,920
$ (989,819) $ (394,363) $ (16,465) $ (1,400,648)
(d) Transfers into the fund from the general fund will occur on an as needed basis.
(e) A debt issue was budgeted in 2011 to help finance the Southcenter Access project. Instead of issuing debt, interfund loans will be
used, at least in the interim, to fund these costs.
(f) Certain Public Works staff, whose salaries are budgeted in the general fund, worked on arterial street projects and charged their
time to this fund creating an overbudget situation. The only two staff that are budgeted into the arterial street fund are Mike Ronda
and Cyndy Knighton.
** Variance = Actual over(under) prorated budget. Fund 104
19
City of Tukwila
Contingency Fund 105 - Revenue and Expenditures
As of June 30 2011
% of year expired 50.00%
2011
Annual Prorated Actual % of Annual
Budget Budget Year -To -Date Variance ** Budget
Revenue
Miscellaneous Revenue
Investment Earnings $ 1,816 $ 908 $ 1,541 $ 633 84.83%
Total Miscellaneous Revenue 1,816 908 1,541 633 84.83%
Transfers In 400,000 200,000 566,260 366,260 141.57%
Total Revenue 401,816 200,908 567,801 366,893 141.31%
Change in Fund Balance 401,816 200,908 567,801 366,893 141.31%
Beginning Fund Balance 892,000 892,000 889,470 (2,530) 99.72%
Ending Fund Balance $ 1,293,816 $ 1,092,908 $ 1,457,270 $ 364,362 112.63%
Cash and investments $ 1,457,270
** Variance = Actual over (under) prorated budget Fund 105
20
City of Tukwila
Fire Equipment Cum. Reserve 107 - Revenue and Expenditures
As of June 302011
% of year expired 50.00%
2011
% of
Prorated Actual Annual
Annual Budget Budget Year -To -Date Variance ** Budget
Revenue
Miscellaneous Revenue
Investment Earnings $ 1,685 $ 843 $ 732 $ (111) 43.43%
Total Miscellaneous Revenue 1,685 843 732 (111) 43.43%
Transfers In 130,000 65,000 65,000 - 50.00%
Total Revenue 131,685 65,843 65,732 (111) 49.92%
Expenditures
31 Office & Operating Supplies 2,000 1,000 - (1,000) 0.00%
Transfers Out / Indirect cost allocation 14 7 7 0 50.14%
Total Expenses 2,014 1,007 7 (1,000) 0.35%
Change in Fund Balance 129,671 64,836 65,725 889 50.69%
Beginning Fund Balance 640,000 640,000 744,890 104,890 116.39%
Ending Fund Balance $ 769,671 $ 704,836 $ 810,615 $ 105,780 105.32%
Cash and investments $ 884,605
** Variance = Actual over (under) prorated budget Fund 107
21
City of Tukwila
Drug Seizure Fund 109 - Revenue and Expenditures
As of June 30 2011
% of year expired 50.00%
2011
Annual
Budget
Prorated
Budget
Actual
Year -To -Date
% of
Annual
Variance ** Budget
Revenue
Miscellaneous Revenue
Investment Earnings
Seizure Revenue
Total Miscellaneous Revenue
Transfers In
Total Revenue
Expenditures
31 Office & Operating Supplies
35 Small Tools & Minor Equipment
41 Professional Services
42 Communication
45 Operating Rentals & Leases
49 Miscellaneous
64 Capital Outlay
Total Expenses
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Cash and investments
$ 1,000
110,000
111,000
75,000
186,000
3,000
10,000
10,000
2,000
269,000
294,000
(108,000)
220,000
$ 500 $
55,000
55,500
37,500
93,000
1,500
5,000
5,000
1,000
134,500
147,000
(54,000)
220,000
305
9,192
9,498
9,498
1,884
821
62
310
185,208
188,285
(178,787)
316,024
$ (195) 30.53%
(45,808) 8.36%
(46,002) 8.56%
(37,500) 0.00%
(83,502) 5.11%
384 62.81%
821 0.00%
(4,938) 0.62%
310 0.00%
(5,000) 0.00%
(1,000) 0.00%
50,708 68.85% (a)
41,285 64.04%
(124,787) 165.54%
96,024 143.65%
$ 112,000 $ 166,000 $ 137,237 $ (28,763) 122.53%
$ 137,237
(a) Budget of $269,000 and costs year -to -date are for purchase of the Incident Command Vehicle.
** Variance = Actual over (under) prorated budget Fund 109
22
City of Tukwila
Debt Service Funds 2XX - Revenue and Expenditures
As of June 30 2011
% of year expired 50.00%
2011
Annual Budget
Prorated Actual
Budget Year -To -Date
Variance **
% of
Annual
Budget
Revenue
Miscellaneous Revenue
Investment Earnings $ 3,000 $ 1,500 $ 6 $ (2,994) 0.21%
Total Miscellaneous Revenue 3,000 1,500 6 (2,994) 0.21%
Transfers In 2,903,495 1,451,748 428,144 (1,023,603) 14.75% (a)
Total Revenue 2,973,152 1,486,576 461,479 (1,059,925) 15.52%
Expenditures
80 Debt Service Principal 1,766,126 883,063 - (883,063) 0.00%
81 Debt Service Interest 1,158,722 579,361 427,745 (151,616) 36.92%
Total Debt Service Funds 2,924,848 1,462,424 427,745 (1,034,679) 14.62%
Transfers Out / Indirect cost allocation 45,304 22,652 22,653 1 50.00%
Total Expenses = 2,970,152 1,485,076 450,398 (1,034,678) 15.16%
Change in Fund Balance 3,000 1,500 11,081 9,581 369.37%
Beginning Fund Balance - 3,050 3,050 0.00%
Ending Fund Balance $ 3,000 $ 1,500 $ 14,132 $ 12,632 471.05%
Cash and investments $ 14,132
(a) Funds will be transferred in from the General Fund at the end of each quarter to cover debt service costs.
** Variance = Actual over (under) prorated budget Fund 2XX
23
City of Tukwila
Open Space and Parks Acq. Fund 301 - Revenue and Expenditures
As of June 30 2011
% of year expired 50.00%
2011
Annual Budget
Prorated
Budget
Actual
Year -To -Date
Variance **
% of
Annual
Budget
Revenue
General Revenue
Property Taxes
Real Estate Excise Taxes
Total General Revenue
Charges for Services
Park Impact Fees
Total Charges for Services
Intergovernmental Revenue
Miscellaneous Revenue
Investment Earnings
Rents and Concessions
Total Miscellaneous Revenue
$ 64,000 $ 32,000 $ 27,352 $
100,243 50,122 81,788
164,243 82,122 109,140
93,000 46,500 10,564
93,000 46,500 10,564
327,000 163,500 2,636
7,000 3,500 22,454
5,000 2,500 3,307
12,000 6,000 25,761
(4,648) 42.74%
31,667 81.59%
27,018 66.45%
(35,936) 11.36%
(35,936) 11.36%
(160,864) 0.81%
18,954 320.77%
807 66.15%
19,761 214.68%
Total Revenue
596,243 0 298,122 0 148,102 0
(150,019) 24.84%
Expenditures
11 Salaries
21 FICA
23 PERS
24 Industrial Insurance
25 Medical, Dental, Life, Optical
31 Office & Operating Supplies
41 Professional Services
47 Public Utility Services
48 Repairs & Maintenance
64 Capital Outlay
Total Park Acquisition Fund
Transfers Out / Indirect cost allocation
Total Expenses
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Cash and investments
545,000
372,000
917,000
97,721
272,500
186,000
458,500
48,861
7,226
532
384
22
1,094
1,400
6,401
1,500
3,872
22,432
48,861
7,226 0.00%
532 0.00%
384 0.00%
22 0.00%
1,094 0.00%
1,400 0.00%
(266,099) 1.17% (a)
1,500 0.00%
3,872 0.00%
(186,000) 0.00%
(436,068) 2.45%
0 50.00%
1,014,721
507,361
71,292
(436,068) 0
(418,478)
4,500,000
(209,239)
4,500,000
76,810
4,773,512
286,049 - 18.35%
273,512 106.08%
$ 4,081,522 $ 4,290,761 $ 4,850,322 $ 559,561 118.84%
$ 4,845,418
(a) Pool renovation services constitute $404,000 of the professional services budget. This work has been postponed indefinitely.
** Variance = Actual over (under) prorated budget Fund 301
24
City of Tukwila
Facility Replacement Fund 302 - Revenue and Expenditures
As of June 30 2011
% of year expired 50.00%
2011
% of
Annual Prorated Actual Annual
Budget Budget Year -To -Date Variance ** Budget
Revenue
Charges for Services
Sales and Use Taxes $ 317 $ 159 S - $ (159) 0.00%
Total Charges for Services 317 159 - (159) 0.00%
Miscellaneous Revenue
Investment Earnings 5,439 2,720 1,837 (883) 33.77%
Total Miscellaneous Revenue 5,439 2,720 1,837 (883) 33.77%
Total Revenue 5,756 2,878 1,837 (1,041) 31.91%
Expenditures
11 Salaries
21 FICA
23 PERS
24 Industrial Insurance
41 Professional Services
47 Public Utility Services
64 Capital Outlay
Total Expenditures
28,000 14,000
73,000 36,500
101,000 50,500
211 211 0.00%
16 16 0.00%
11 11 0.00%
1 1 0.00%
(14,000) 0.00%
4,185 4,185 0.00%
(36,500) 0.00%
4,423 (46,077) 4.38%
Transfers Out / Indirect cost allocation 24,563 12,282 12,282 0 50.00%
Total Expenses 125,563 62,782 16,705 (46,077) 13.30%
Change in Fund Balance
Beginning Fund Balance
(119,807) (59,904) (14,868) 45,036 12.41%
2,000,000 2,000,000 2,058,647 58,647 102.93%
Ending Fund Balance
$ 1,880,193 $ 1,940,097 $ 2,043,779 $ 103,683 108.70%
Cash and investments $ 2,044,018
** Variance = Actual over (under) prorated budget Fund 302
25
City of Tukwila
General Government Improvements 303 - Revenue and Expenditures
As of June 302011
% of year expired 50.00%
2011
Actual % of
Annual Prorated Year -To- Annual
Budget Budget Date Variance ** Budget
Revenue
Intergovernmental Revenue $ 56,386 $ 28,193 $ 150,354 $ 122,161 266.65% (d)
Miscellaneous Revenue
Investment Earnings 817 409 1,118 710 136.88%
Total Miscellaneous Revenue 817 409 1,118 710 136.88%
Transfers In 2,200,000 1,100,000 - (1,100,000) 0.00% (a)
Total Revenue 2,257,203 1,128,602 151,472 (977,129) 6.71%
Expenditures
11 Salaries 94,464 47,232 26,765 (20,467) 28.33%
13 Overtime 1,154 1,154 0.00%
21 FICA 7,226 3,613 2,126 (1,487) 29.42%
23 PERS 6,617 3,309 1,483 (1,826) 22.40%
24 Industrial Insurance 1,000 500 250 (250) 25.02%
25 Medical, Dental, Life, Optical 13,988 6,994 5,728 (1,266) 40.95%
31 Office & Operating Supplies - - 252 252 0.00%
35 Small Tools & Minor Equipment - - 9,348 9,348 0.00%
41 Professional Services 440,000 220,000 10,968 (209,032) 2.49% (a)
42 Communication - - 13 13 0.00%
49 Miscellaneous - - 2,651 2,651 0.00%
64 Capital Outlay 1,760,000 880,000 632,342 (247,658) 35.93% (c)
Total Fire Impact Fees 2,323,295 1,161,648 693,080 (468,568) 29.83%
Transfers Out / Indirect cost allocation
Total Expenses
Change in Fund Balance
Beginning Fund Balance
41,921 20,961 20,961 0 50.00%
2,365,216 1,182,608 714,040 (468,568) 30.19%
(108,013) (54,007) (562,568) (508,562) 520.83%
400,000 400,000 1,553,018 1,153,018 388.25% (b)
Ending Fund Balance
$ 291,987 $ 345,994 $ 990,450 $ 644,457 339.21%
Cash and investments $ 907,044
(a) Transfers -in from the General Fund were budgeted to help cover the cost of the removal of the Green River flood
prevention materials, the Hesco barriers and the Super Sacks. These costs were budgeted in the professional services
and capital outlay line items. It is now anticipated that this work will be done in September or later; it will not be done until
the Army Corps of Engineers completes testing of the Howard Hanson Dam and gives approval as to its functionality.
Removal activities will be coordinated with the neighboring cities of Auburn and Kent.
(b) The large positive variance in beginning fund balance is due to $1.15 million in unspent 2010 bond proceeds at the
beginning of the year.
(c) Capital outlay was comprised of -- Q2 Q1 TOTAL
Incident Command Vehicle $ 159,000 $ 159,000
Generator for 6300 building 199,169 199,169
New phone system 103,797 170376 274,173
TOTAL $ 461,966 $ 170,376 $ 632,342
The 2010 bond proceeds ($1.58 million apportioned to the 303 fund) were used to fund these expenditures; $482,537 of
these bond proceeds remain unspent at the end of the 2nd quarter.
(d) Received $109,550 in ARRA Energy Efficiency grant proceeds in 2nd quarter.
** Variance = Actual over (under) prorated budget Fund 303
26
2011
of
Annual Prorated Actual Annual
Budget Budget Year -To -Date Variance ** Budget
City of Tukwila
Fire Impact Fees 304 - Revenue and Expenditures
As of June 302011
% of year expired 50.00%
Revenue
Charges for Services
Fire Impact Fees
Total Charges for Services
Investment Earnings
Total Miscellaneous Revenue
$ 50,000 $ 25,000 $ 12,754 $ (12,246) 25.51%
50,000 25,000 12,754 (12,246) 25.51%
100 50 147 97 147.09%
100 50 147 97 147.09%
Total Revenue
50,100 25,050 12,901 (12,149) 25.75%
Expenditures
64 Capital Outlay
Total Expenses
Change in Fund Balance
Beginning Fund Balance
0.00%
0.00%
50,100 25,050 12,901 (12,149) 25.75%
140,000 140,000 156,018 16,018 111.44%
$ 190,100 $ 165,050 $ 168,919 $ 3,869 88.86%
Ending Fund Balance
Cash and investments
** Variance = Actual over (under) prorated budget Fund 304
$ 168,919
27
City of Tukwila
Water Fund 401 - Revenue and Expenditures
As of June 30 2011
of year expired 50.00%
2011
of
Prorated Actual Annual
Annual Budget Budget Year -To -Date Variance ** Budget
Revenue
Charges for Services
Water Sales $ 4,748,000 $ 2,374,000 $ 1,973,077 $ (400,923) 41.56% (a)
Security 1,000 500 15 (485) 1.50%
Total Charges for Services 4,749,000 2,374,500 1,973,092 (401,408) 41.55%
Intergovernmental Revenue 1,682,000 841,000 - (841,000) 0.00% (b)
Miscellaneous Revenue
Investment Earnings 9,234 4,617 5,780 1,163 62.60%
Connection fees 25,000 12,500 1,836 (10,664) 7.34%
Other Misc Revenue 300 150 530 380 176.67%
Total Miscellaneous Revenue 34,534 17,267 8,146 (9,121) 23.59%
Transfers In hydrant rental 106,000 53,000 49,230 (3,770) 46.44%
Total Revenue 6,571,534 3,285,767 2,030,468 (1,255,299) 30.90%
Expenditures
11 Salaries 539,758 269,879 270,880 1,001 50.19%
12 Extra Labor 6,000 3,000 - (3,000) 0.00%
13 Overtime 5,738 2,869 15,630 12,761 272.40% (c;
21 FICA 41,177 20,589 21,822 1,234 53.00%
23 PERS 37,580 18,790 15,187 (3,603) 40.41%
24 Industrial Insurance 12,803 6,402 6,539 137 51.07%
25 Medical, Dental, Life, Optical 107,094 53,547 54,794 1,247 51.16%
26 Unemployment Compensation 1,000 500 - (500) 0.00%
28 Uniform Clothing 1,330 665 174 (491) 13.06%
31 Office & Operating Supplies 93,181 46,591 49,843 3,253 53.49%
33 Water Purchased for Resale 2,068,000 1,034,000 942,988 (91,012) 45.60%
35 Small Tools & Minor Equipment 9,500 4,750 5,087 337 53.55%
41 Professional Services 573,300 286,650 111,825 (174,825) 19.51%
42 Communication 2,500 1,250 318 (932) 12.71%
43 Travel 1,500 750 1,274 524 84.91%
45 Operating Rentals & Leases 64,519 32,260 31,419 (840) 48.70%
46 Insurance 20,260 10,130 20,260 10,130 100.00% (d)
47 Public Utility Services 23,000 11,500 7,662 (3,838) 33.31%
48 Repairs & Maintenance 3,000 1,500 2,658 1,158 88.62%
49 Miscellaneous 14,811 7,406 22,631 15,226 152.80%
53 Excise Taxes 184,000 92,000 61,087 (30,913) 33.20%
54 Interfund utility taxes 495,000 247,500 197,363 (50,137) 39.87%
64 Capital Outlay 3,098,000 1,549,000 817,615 (731,385) 26.39%
80 Debt Service Principal 417,581 208,791 370,649 161,858 88.76%
81 Debt Service Interest 135,984 67,992 74,592 6,600 54.85%
Total Water Fund 7,956,616 3,978,308 3,102,297 (876,011) 38.99%
Transfers Out / Indirect cost allocation 355,553 177,777 179,333 1,556 50.44%
Total Expenses 8,312,169 4,156,085 3,281,630 (874,455) 39.48%
Change in Fund Balance (1,740,635) (870,318) (1,251,161) (380,844) 71.88%
Beginning Fund Balance 3,700,000 3,700,000 5,928,552 2,228,552 160.23%
Ending Fund Balance $ 1,959,365 $ 2,829,683 $ 4,677,391 $ 1,847,708 238.72%
Cash and investments $ 4,377,038
(a) Water consumption and water rates increase in the summer months. Revenue from water sales is expected to be on target with
budgeted revenue by the end of the third quarter.
(b) Budget represents anticipated grant revenue for water system work performed in conjunction with the Southcenter Parkway
Extension project. Intergovernmental revenue earned from the Highline Water District totaled $604 thousand year -to -date but will
not be received until project completion.
** Variance = Actual over (under) prorated budget Fund 401
28
City of Tukwila
Water Fund 401 - Revenue and Expenditures
As of June 30 2011 % of year expired 50.00%
( c) Overtime expenditures exceeds budget due to the extra labor required for the Andover Park West emergency water main / sewer
repair project.
(d) Insurance premiums are paid once a year at the beginning of the year. Therefore most, if not all, of the annual budget has been
expended by the end of the first quarter.
** Variance = Actual over (under) prorated budget Fund 401
29
City of Tukwila
Sewer Fund 402 - Revenue and Expenditures
As of June 302011
% of year expired 50.00%
2011
of
Annual Prorated Actual Annual
Budget Budget Year -To -Date Variance ** Budget
Revenue
Charges for Services
Sewer Sales
Total Charges for Services
Intergovernmental Revenue
Miscellaneous Revenue
Investment Earnings
Connection fees
Total Miscellaneous Revenue
$ 5,137,000 $ 2,568,500 $ 2,647,814 $ 79,314 51.54%
5,137,000 2,568,500 2,647,814 79,314 51.54%
1,360,000 680,000 339,208 (340,792) 24.94% (c)
4,426 2,213 3,267 1,054 73.82%
120,000 60,000 37,991 (22,009) 31.66%
124,426 62,213 41,258 (20,955) 33.16%
Total Revenue
6,621,426 3,310,713 3,028,281 (282,432) 45.73%
Expenditures
11 Salaries 259,584 129,792 153,526 23,734 59.14%
12 Extra Labor 8,000 4,000 2,174 (1,826) 27.18%
13 Overtime 3,442 1,721 9,146 7,425 265.73% (a)
21 FICA 19,744 9,872 12,522 2,650 63.42%
23 PERS 18,069 9,035 8,671 (363) 47.99%
24 Industrial Insurance 5,576 2,788 3,212 424 57.60%
25 Medical, Dental, Life, Optical 47,440 23,720 27,490 3,770 57.95%
26 Unemployment Compensation 1,000 500 - (500) 0.00%
28 Uniform Clothing 570 285 100 (185) 17.54%
31 Office & Operating Supplies 22,491 11,246 8,691 (2,555) 38.64%
33 Water Purchased for Resale 3,749,000 1,874,500 1,744,675 (129,825) 46.54%
35 Small Tools & Minor Equipment 4,000 2,000 236 (1,764) 5.90%
41 Professional Services 392,600 196,300 83,057 (113,243) 21.16%
42 Communication 2,500 1,250 644 (606) 25.76%
43 Travel 500 250 2,156 1,906 431.18%
44 Advertising 150 75 954 879 635.96%
45 Operating Rentals & Leases 131,704 65,852 64,852 (1,000) 49.24%
46 Insurance 15,195 7,598 15,195 7,598 100.00%
47 Public Utility Services 22,050 11,025 12,106 1,081 54.90%
48 Repairs & Maintenance 43,000 21,500 380,172 358,672 884.12% (a)
49 Miscellaneous 8,799 4,400 17,640 13,241 200.48%
53 Excise Taxes 40,000 20,000 19,514 (486) 48.79%
54 Interfund utility tax 516,000 258,000 264,810 6,810 51.32%
64 Capital Outlay 2,028,000 1,014,000 312,689 (701,311) 15.42% (b)
80 Debt Service Principal 269,761 134,881 192,261 57,380 71.27%
81 Debt Service Interest 87,398 43,699 50,520 6,821 57.80%
Total Sewer Fund 7,696,573 3,848,287 3,387,011 (461,276) 44.01%
Transfers Out /Indirect cost allocation 266,079 133,040 134,595 1,556 50.58%
Total Expenses 7,962,652 3,981,326 3,521,606 (459,720) 44.23%
Change in Fund Balance (1,341,226) (670,613) (493,326) 177,287 36.78%
Beginning Fund Balance 2,500,000 2,500,000 2,658,708 158,708 106.35%
Ending Fund Balance $ 1,158,774 $ 1,829,387 $ 2,165,382 $ 335,995 186.87%
Cash and investments $ 1,209,792
(a) Costs exceed budget due to the Andover Park West emergency water main / sewer repair project.
(b) Budgeted capital outlay is for the Interurban Avenue Gravity Sewer project.
(c) Budgeted grant revenue is for the Southcenter Parkway Extension project.
** Variance = Actual over (under) prorated budget Fund 402
30
City of Tukwila
Foster Golf Course 411- Revenue and Expenditures
As of June 302011
% of year expired 50.00%
2011
% of
Prorated Actual Annual
Annual Budget Budget Year -To -Date Variance ** Budget
Revenue
General Revenue
Excise Taxes $ 1,570 $ 785 $ 639 $ (146) 40.70%
Total General Revenue 1,570 785 639 (146) 40.70%
Charges for Services
Sale of Merchandise 148,000 74,000 59,559 (14,441) 40.24%
Greens Fees, Instruction 1,205,500 602,750 407,536 (195,214) 33.81%
Total Charges for Services 1,353,500 676,750 467,094 (209,656) 34.51% (a)
Miscellaneous Revenue
Investment Earnings 1,130 565 (565) 0.00%
Rents and Concessions 331,000 165,500 106,596 (58,904) 32.20%
Other Misc Revenue - - 421 421 0.00%
Total Miscellaneous Revenue 332,130 166,065 107,017 (59,048) 32.22% (a)
Transfers In 225,000 112,500 112,500 - 50.00%
Total Revenue 1,912,200 956,100 687,251 (268,849) 35.94%
Expenditures
11 Salaries 661,242 330,621 329,590 (1,031) 49.84%
12 Extra Labor 133,900 66,950 39,047 (27,903) 29.16%
13 Overtime 6,885 3,443 1,729 (1,714) 25.11%
21 FICA 49,536 24,768 27,747 2,979 56.01%
23 PERS 46,046 23,023 17,917 (5,106) 38.91%
24 Industrial Insurance 14,110 7,055 8,536 1,481 60.49%
25 Medical, Dental, Life, Optical 116,762 58,381 55,645 (2,736) 47.66%
26 Unemployment Compensation 11,000 5,500 6,150 650 55.91%
28 Uniform Clothing 1,200 600 - (600) 0.00%
31 Office & Operating Supplies 98,908 49,454 36,561 (12,893) 36.96%
34 Items Purchased for Resale 130,500 65,250 51,379 (13,871) 39.37%
35 Small Tools & Minor Equipment 2,500 1,250 52 (1,198) 2.10%
41 Professional Services 10,000 5,000 2,856 (2,144) 28.56%
42 Communication 9,700 4,850 4,461 (389) 45.99%
43 Travel 1,250 625 20 (605) 1.60%
44 Advertising 7,000 3,500 186 (3,314) 2.65%
45 Operating Rentals & Leases 109,475 54,738 53,742 (996) 49.09%
46 Insurance 15,195 7,598 15,195 7,598 100.00% (b)
47 Public Utility Services 64,765 32,383 29,607 (2,775) 45.71%
48 Repairs & Maintenance 36,000 18,000 14,265 (3,735) 39.63%
49 Miscellaneous 39,722 19,861 4,789 (15,072) 12.06%
53 Excise Taxes 6,000 3,000 637 (2,363) 10.61%
54 Interfund admissions tax 66,000 33,000 23,929 (9,071) 36.26%
64 Capital Outlay 75,000 37,500 (37,500) 0.00%
80 Debt Service Principal 203,892 101,946 (101,946) 0.00%
81 Debt Service Interest 146,266 73,133 70,543 (2,590) 48.23%
Total Foster Golf Course Fund 2,062,854 1,031,427 794,582 (236,845) 38.52%
Transfers Out / Indirect cost allocation 221,515 110,758 110,757 (0) 50.00%
Total Expenses 2,284,369 1,142,185 905,340 (236,845) 39.63%
Change in Fund Balance (372,169) (186,085) (218,089) (32,005) 58.60%
Beginning Fund Balance 425,000 425,000 280,013 (144,987) 65.89%
Ending Fund Balance $ 52,831 $ 238,916 $ 61,924 $ (176,992) 117.21%
Cash and investments $ (169,408)
(a) The negative revenue budget variance should diminish in the third quarter since, as the weather gets warmer and drier, the golf
activity usually picks up.
(b) Insurance premiums are paid once a year at the beginning of the year. Therefore most, if not all, of the annual budget has been
expended by the end of the first quarter.
** Variance = Actual over (under) prorated budget Fund 411
31
City of Tukwila
Surface Water Fund 412 - Revenue and Expenditures
As of June 302011
% of year expired 50.00%
2011
Annual Budget
Prorated
Budget
Actual
Year -To -Date
% of
Annual
Variance ** Budget
Revenue
Charges for Services
Surface Water Sales
Total Charges for Services
Intergovernmental Revenue
Miscellaneous Revenue
Investment Earnings
Other Misc Revenue
Total Miscellaneous Revenue
$ 3,328,125
3,328,125
175,670
11,091
11,091
$ 1,664,063
1,664,063
87,835
$ 1,667,821 $ 3,759 50.11% (a)
1,667,821 3,759 50.11%
(87,835) 0.00%
5,546 10,519 4,974 94.85%
25 25 0.00%
5,546 10,544 4,999 95.07%
Total Revenue
3,514,886
1,757,443 1,678,366 (79,077) 47.75%
Expenditures
11 Salaries
12 Extra Labor
13 Overtime
21 FICA
23 PERS
24 Industrial Insurance
25 Medical, Dental, Life, Optical
26 Unemployment Compensation
28 Uniform Clothing
31 Office & Operating Supplies
35 Small Tools & Minor Equipment
41 Professional Services
42 Communication
43 Travel
44 Advertising
45 Operating Rentals & Leases
46 Insurance
47 Public Utility Services
48 Repairs & Maintenance
49 Miscellaneous
53 Excise Taxes
54 Interfund utility tax
64 Capital Outlay
80 Debt Service Principal
81 Debt Service Interest
Total Surface Water Fund
Transfers Out
Total Expenses
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Cash and investments
692,784
23,000
11,653
52,290
48,260
15,669
157,924
1,000
1,425
42,521
3,000
654,570
2,000
2,000
500
95,569
15,195
61,600
13,965
8,685
25,000
338,000
1,434,000
336,847
32,725
4,070,182
346,392
11,500
5,827
26,145
24,130
7,835
78,962
500
713
21,261
1,500
327,285
1,000
1,000
250
47,785
7,598
30,800
6,983
4,343
12,500
169,000
717,000
168,424
16,363
2,035,091
321,053 (25,339) 46.34%
5,726 (5,774) 24.90%
17,842 12,015 153.11% (c)
26,049 (96) 49.82%
18,158 (5,972) 37.63%
6,987 (847) 44.59%
68,874 (10,088) 43.61%
4,618 4,118 461.78%
600 (113) 42.11%
14,575 (6,686) 34.28%
201 (1,299) 6.70%
143,270 (184,015) 21.89%
- (1,000) 0.00%
666 (334) 33.32%
- (250) 0.00%
46,963 (821) 49.14%
15,195 7,598 100.00% (b)
4,240 (26,560) 6.88%
1,734 (5,248) 12.42%
23,267 18,924 267.90% (d)
20,516 8,016 82.07%
167,307 (1,693) 49.50% (a)
- (717,000) 0.00%
310,272 141,848 92.11%
25,860 9,498 79.02%
1,243,975 (791,116) 30.56%
207,441 103,721 103,721 - 50.00%
4,277,623 2,138,812
(762,737)
1,700,000
(381,369)
1,700,000
1,347,695 (791,116) 31.51%
330,670 712,039 43.35%
2,290,808 590,808 134.75%
$ 937,263
$ 1,318,632 $ 2,621,478 $ 1,302,846 279.70%
$ 2,575,702
(a) The semi - annual surface water fees were due the first week of March. Since this is a semi - annual billing, revenue collected in the first
half of the year should be at 50% of the annual budget to be on target, which it is.
(b) Insurance premiums are paid once a year at the beginning of the year. Therefore most, if not all, of the annual budget has been
expended by the end of the first quarter.
** Variance = Actual over (under) prorated budget Fund 412
32
City of Tukwila
Surface Water Fund 412 - Revenue and Expenditures
As of June 302011
% of year expired 50.00%
(c) Overtime expenditures exceed budget due to the extra labor required for the Andover Park West emergency water main / sewer repair
project.
(d) The majority of miscelllaneous costs are comprised of lien fees and credit card fees.
** Variance = Actual over (under) prorated budget Fund 412
33
City of Tukwila
Equipment Rental /Replacement Fund 501 - Revenue and Expenditures
As of June 302011
% of year expired 50.00%
2011
% of
Prorated Actual Annual
Annual Budget Budget Year -To -Date Variance'* Budget
Revenue
Charges for Services
ERR O &M Dept Charges $ 1,099,806 $ 549,903 $ 549,903 $ - 50.00%
Equipment Replacement Charges 754,515 377,258 366,423 (10,835) 48.56%
Fuel Sales 474,000 237,000 237,000 50.00%
Transportation 150 75 - (75) 0.00%
Total Charges for Services 2,328,471 1,164,236 1,153,326 (10,910) 49.53%
Miscellaneous Revenue
Investment Earnings 14,269 7,135 4,131 (3,004) 28.95%
Total Miscellaneous Revenue 14,269 7,135 4,367 (2,767) 30.61%
Sale of Capital Assets - 23,915 23,915 0.00%
Total Revenue 2,342,740 1,171,370 1,181,608 10,238 50.44%
Expenditures
11 Salaries 339,278 169,639 168,934 (705) 49.79%
12 Extra Labor 10,000 5,000 5,736 736 57.36%
13 Overtime 1,147 574 508 (66) 44.25%
21 FICA 25,776 12,888 13,321 433 51.68%
23 PERS 23,637 11,819 9,302 (2,516) 39.35%
24 Industrial Insurance 9,034 4,517 4,835 318 53.52%
25 Medical, Dental, Life, Optical 77,189 38,595 38,671 76 50.10%
26 Unemployment Compensation 1,000 500 - (500) 0.00%
28 Uniform Clothing 950 475 288 (187) 30.27%
31 Office & Operating Supplies 2,979 1,490 555 (934) 18.64%
34 Items Purchased for Resale 689,000 344,500 271,791 (72,709) 39.45%
35 Small Tools & Minor Equipment 2,500 1,250 1,857 607 74.27%
41 Professional Services 550 275 750 475 136.41%
42 Communication 2,000 1,000 512 (488) 25.59%
43 Travel - - 92 92 0.00%
45 Operating Rentals & Leases 40,081 20,041 20,041 0 50.00%
46 Insurance 10,130 5,065 10,130 5,065 100.00% (b)
48 Repairs & Maintenance 130,781 65,391 15,990 (49,400) 12.23%
49 Miscellaneous 6,500 3,250 2,941 (309) 45.25%
64 Capital Outlay 651,100 325,550 32,502 (293,048) 4.99%
Total Equipment Rental Fund 2,023,632 1,011,816 598,754 (413,062) 29.59%
Transfers Out
Total Expenses
208,979 104,490 104,490 0 50.00%
2,232,611 1,116,306 703,243 (413,062) 31.50%
Change in Fund Balance
Beginning Fund Balance
110,129 55,065 478,365 423,301 434.37%
3,300,000 3,300,000 3,321,984 21,984 100.67%
Ending Fund Balance
$ 3,410,129 $ 3,355,065 $ 3,800,349 $ 445,284 111.44%
Cash and investments $ 3,803,723
(b) Insurance premiums are paid once a year at the beginning of the year. Therefore most, if not all, of the annual budget has been expended
by the end of the first quarter.
** Variance = Actual over (under) prorated budget Fund 501
34
City of Tukwila
Insurance Fund 502 - Revenue and Expenditures
As of June 302011
% of year expired 50.00%
2011
Annual
Budget
Prorated
Budget
Actual
Year -To -Date
% of
Annual
Variance ** Budget
Revenue
Charges for Services
Employee Benefit Programs
Total Charges for Services
Miscellaneous Revenue
Investment Earnings
Employer Trust Contributions
Employee Contributions
Other Misc Revenue
Total Miscellaneous Revenue
Total Revenue
Expenditures
25 Medical, Dental, Life, Optical
41 Professional Services
49 Miscellaneous
Total
Transfers Out / Indirect cost allocation
Total Expenses
Change in Fund Balance
Beginning Fund Balance
621 $
621
10,032
4,110,708
60,000
6,200
4,186, 940
4,187,561
4,100, 000
25,000
20,500
4,145, 500
110,241
4,255,741
(68,180)
4,500,000
311 $ 562 $ 252 90.54%
311
5,016
2,055,354
30,000
3,100
2,093,470
2,093,781
562
14,685
2,118,217
40,595
268
2,173, 765
2,174,327
2,050,000 1,567,805
12,500 4,264
10,250 2,494
2,072,750 1,574,563
55,121 55,121
252 90.54%
9,669 146.38%
62,863 51.53%
10,595 67.66%
(2,832) 4.32%
80,295 51.92%
80,547 51.92%
2,127,871 1,629, 683
(34,090) 544,644
4,500,000 4,553,247
(482,195)
(8,236)
(7,756)
(498,187)
38.24%
17.06%
12.16%
37.98%
50.00%
(498,187) 38.29%
578,734 - 798.83%
53,247 101.18%
$ 631,981 115.03%
Ending Fund Balance
$ 4,431,820 $ 4,465,910 $ 5,097,891
Cash and investments
** Variance = Actual over (under) prorated budget Fund 502
$ 6,048,103
35
City of Tukwila
LEOFF Insurance Fund 503 - Revenue and Expenditures
As of June 30 2011
% of year expired 50.00%
2011
% of
Prorated Actual Annual
Annual Budget Budget Year -To -Date Variance ** Budget
Revenue
Miscellaneous Revenue
Investment Earnings $ 3,340 $ 1,670 $ 2,993 $ 1,323 89.61%
Employer Trust Contributions 575,000 287,500 228,324 (59,176) 39.71%
Other Misc Revenue 700 350 - (350) 0.00%
Total Revenue 579,040 289,520 231,317 (58,203) 39.95%
Expenditures
25 Medical, Dental, Life, Optical 659,530 329,765 115,678 (214,087) 17.54%
41 Professional Services 3,000 1,500 13,400 11,900 446.67%
49 Miscellaneous 10,000 5,000 2,929 (2,071) 29.29%
Total 672,530 336,265 132,006 (204,259) 19.63%
Transfers Out 9,704 4,852 4,852 0 50.00%
Total Expenses 682,234 341,117 136,858 (204,259) 20.06%
Change in Fund Balance
Beginning Fund Balance
(103,194) (51,597) 94,458 146,055 - 91.53%
1,350,000 1,350,000 1,586,749 236,749 117.54%
Ending Fund Balance
$ 1,246,806 $ 1,298,403 $ 1,681,208 $ 382,805 134.84%
Cash and investments $ 1,725,536
** Variance = Actual over (under) prorated budget Fund 503
36