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HomeMy WebLinkAboutFIN 2018-07-05 COMPLETE AGENDA PACKETCity of Tukwila Finance Committee De'Sean Quinn, Chair O Dennis Robertson O Kate Kruller AGENDA THURSDAY, JULY 5, 2018 — 5:30 PM HAZELNUT CONFERENCE ROOM (At east entrance of City Hall) (RESCHEDULED FROM JULY 3, 2018) Distribution: D. Quinn D. Robertson K. Kruller V. Seal K. Hougardy T. McLeod Z. Idan Mayor Ekberg D. Cline C. O'Flaherty L. Humphrey Item Recommended Action Page 1. PRESENTATION(S) 2. BUSINESS AGENDA a. Technology consultant contract with Gartner. a. Forward to 7/16 Consent Pg.1 Joseph Todd, Technology & Innovation Services Director Agenda. b. Strategic Plan and Priority Based Budgeting update. b. Forward to 7/9 C.O.W. and Pg.17 Laurel Humphrey, Council Analyst 7/16 Regular Mtg. c. Compensation policy for City employees. c. Discussion only. Pg.31 Stephanie Brown, Human Resources Director d. 2018 1St Quarter Sales Tax and Miscellaneous Revenue d. Discussion only. Pg.39 Report. Peggy McCarthy, Finance Director e. Update on financing the Public Works Shops for the e. Discussion only. Pg.47 Public Safety Plan. Peggy McCarthy, Finance Director 3. ANNOUNCEMENTS 4. MISCELLANEOUS Next Scheduled Meeting: Tuesday, July 17, 2018 t). The 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. City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM TO: Finance Committee FROM: Joseph Todd (TIS) BY: Joseph Todd &• Joel Bush CC: Mayor Ekberg DATE: July 05, 2018 SUBJECT: Gartner Contract ISSUE Technology and Innovation Services would benefit by leveraging the capability of an information technology advisory service to provide: vendor research, contract review and analysis, benchmarking, advisory, and professional development to support the long-term strategy and execution of the City of Tukwila's Digital Transformation. BACKGROUND Technology and Innovation Services is seeking unbiased external guidance to help make contextualized decisions on TIS long term strategy and critical initiatives. This includes: • Mitigating product decision risk by leveraging vendor research to ensure we select the right partners, products, terms, and pricing. • Using industry and government wide best practices to improve and accelerate change in the organization. • Networking with qualified peers who can help uncover innovative approaches to complex issues. • Leveraging a single source of knowledge and insight focused on City and department level IT challenges and service delivery in their context. • Utilizing the shared knowledge of a community of technology advisors that are focused on the deployment and execution of IT in government and private industry. DISCUSSION Technology Innovation Services researched 4 information technology advisory firms which included: Gartner, Inc., Info -Tech Research Group, Forrester, and Tech Target. After reviewing the listed services, TIS selected Gartner due to the robustness of its research and advisory service, ability to do contract and best practice review, and 1 2 INFORMATIONAL MEMO Page 2 provide knowledge networking with industry leaders. In our review we also found the existence of a master contract with the Washington State Department of Enterprise Services (# 05712: for Gartner IT Research and Advisory Services). FINANCIAL IMPACT 6 months promotional pricing = $39,137.50 Option to purchase 7 months = $53,121.83 RECOMMENDATION The Committee is being asked to approve the attached contract under consideration and forward to the July 16th Regular Meeting Consent Agenda. ATTACHMENTS Gartner contract using the City of Tukwila standard contract for services template. Z:\Council Agenda Items\Technology Services\Gartner_InfoMemo_Draft.doc Purpose This document was created to provide extra context for the renewal of the City of Tukwila's Gartner Executive Programs Membership. The first 6 months of this contract starting on January 15t, 2018 and ending on June 30th, 2018 was billed for a total of $39,137.50. The option to renew this contract on July 1st, 2018 for a 7 month term will incur a total of $53,121.83. For any remaining questions or concerns, please do not hesitate to e-mail your Account Manager. My contact information is below. Rob Jones, City of Tukwila Account Manager Rob.jones@gartner.com 253-256-9431 3 4 City of Tukwila 6200 Southcenter Boulevard, Tukwila WA 98188 CONTRACT FOR SERVICES Contract Number: This Agreement is entered into by and between the City of Tukwila, Washington, a non -charter optional municipal code city hereinafter referred to as "the City," and Gartner, Inc. , hereinafter referred to as "the Contractor," whose principal office is located at 56 Top Gallant Rd, Stamford, CT 06902 WHEREAS, the City has determined the need to have certain services performed for its citizens but does not have the manpower or expertise to perform such services; and WHEREAS, the City desires to have the Contractor perform such services pursuant to certain terms and conditions; now, therefore, IN CONSIDERATION OF the mutual benefits and conditions hereinafter contained, the parties hereto agree as follows: 1. Scope and Schedule of Services to be Performed by Contractor. The Contractor shall perform those services described on Exhibit A attached hereto and incorporated herein by this reference as if fully set forth. In performing such services, the Contractor shall at all times comply with all Federal, State, and local statutes, rules and ordinances applicable to the performance of such services and the handling of any funds used in connection therewith. The Contractor shall request and obtain prior written approval from the City if the scope or schedule is to be modified in any way. 2. Compensation and Method of Payment. The City shall pay the Contractor for services rendered according to the rate and method set forth on Exhibit B attached hereto and incorporated herein by this reference. The total amount to be paid shall not exceed 92259.33+tax at a rate of N/A . 3. Contractor Budget. The Contractor shall apply the funds received under this Agreement within the maximum limits set forth in this Agreement. The Contractor shall request prior approval from the City whenever the Contractor desires to amend its budget in any way. 4. Duration of Agreement. This Agreement shall be in full force and effect for a period commencing July 1st , 2018 , and ending January 31st , 2019 , unless sooner terminated under the provisions hereinafter specified. 5. Independent Contractor. Contractor and City agree that Contractor is an independent contractor with respect to the services provided pursuant to this Agreement. Nothing in this Agreement shall be considered to create the relationship of employer and employee between the parties hereto. Neither Contractor nor any employee of Contractor shall be entitled to any benefits accorded City employees by virtue of the services provided under this Agreement. The City shall not be responsible for withholding or otherwise deducting federal income tax or social security or contributing to the State Industrial Insurance Program, or otherwise assuming the duties of an employer with respect to the Contractor, or any employee of the Contractor. CA Revised December 2016 Page 1 of 4 5 6. Indemnification. The Contractor shall defend, indemnify and hold the Public Entity, its officers, officials, employees and volunteers harmless from any and all claims, injuries, damages, losses or suits including attorney fees, arising out of or in connection with the performance of this Agreement, except for injuries and damages caused by the sole negligence of the Public Entity. Should a court of competent jurisdiction determine that this Agreement is subject to RCW 4.24.115, then, in the event of liability for damages arising out of bodily injury to persons or damages to property caused by or resulting from the concurrent negligence of the Contractor and the Public Entity, its officers, officials, employees, and volunteers, the Contractor's liability hereunder shall be only to the extent of the Contractor's negligence. It is further specifically and expressly understood that the indemnification provided herein constitutes the Contractor's waiver of immunity under Industrial Insurance, Title 51 RCW, solely for the purposes of this indemnification. This waiver has been mutually negotiated by the parties. The provisions of this section shall survive the expiration or termination of this Agreement. 7. Insurance. The Contractor shall procure and maintain for the duration of the Agreement, insurance against claims for injuries to persons or damage to property which may arise from or in connection with the performance of the work hereunder by the Contractor, their agents, representatives, employees or subcontractors. Contractor's maintenance of insurance, its scope of coverage and limits as required herein shall not be construed to limit the liability of the Contractor to the coverage provided by such insurance, or otherwise limit the City's recourse to any remedy available at law or in equity. A. Minimum Scope of Insurance. Contractor shall obtain insurance of the types and with the limits described below: 1. Automobile Liability insurance with a minimum combined single limit for bodily injury and property damage of $1,000,000 per accident. Automobile liability insurance shall cover all owned, non -owned, hired and leased vehicles. Coverage shall be written on Insurance Services Office (ISO) form CA 00 01 or a substitute form providing equivalent liability coverage. If necessary, the policy shall be endorsed to provide contractual liability coverage. 2. Commercial General Liability insurance with limits no less than $1,000,000 each occurrence, $2,000,000 general aggregate and $2,000,000 products -completed operations aggregate limit. Commercial General Liability insurance shall be as least at broad as ISO occurrence form CG 00 01 and shall cover liability arising from premises, operations, independent contractors, products -completed operations, stop gap liability, personal injury and advertising injury, and liability assumed under an insured contract. The Commercial General Liability insurance shall be endorsed to provide a per project general aggregate limit using ISO form CG 25 03 05 09 or an equivalent endorsement. There shall be no exclusion for liability arising from explosion, collapse or underground property damage. The City shall be named as an additional insured under the Contractor's Commercial General Liability insurance policy with respect to the work performed for the City using ISO Additional Insured endorsement CG 20 10 10 01 and Additional Insured -Completed Operations endorsement CG 20 37 10 01 or substitute endorsements providing at least as broad coverage. 3. Workers' Compensation coverage as required by the Industrial Insurance laws of the State of Washington. CA Revised December 2016 Page 2 of 4 6 B. Other Insurance Provision. The Contractor's Automobile Liability and Commercial General Liability insurance policies are to contain, or be endorsed to contain that they shall be primary insurance with respect to the City. Any insurance, self-insurance, or insurance pool coverage maintained by the City shall be excess of the Contractor's insurance and shall not contribute with it. C. Acceptability of Insurers. Insurance is to be placed with insurers with a current A.M. Best rating of not less than A: VII. D. Verification of Coverage. Contractor shall furnish the City with original certificates and a copy of the amendatory endorsements, including but not necessarily limited to the additional insured endorsement, evidencing the insurance requirements of the Contractor before commencement of the work. Upon request by the City, the Contractor shall furnish certified copies of all required insurance policies, including endorsements, required in this Agreement and evidence of all subcontractors' coverage. E. Subcontractors. The Contractor shall have sole responsibility for determining the insurance coverage and limits required, if any, to be obtained by subcontractors, which determination shall be made in accordance with reasonable and prudent business practices. F. Notice of Cancellation. The Contractor shall provide the City and all Additional Insureds for this work with written notice of any policy cancellation, within two business days of their receipt of such notice. G. Failure to Maintain Insurance. Failure on the part of the Contractor to maintain the insurance as required shall constitute a material breach of contract, upon which the City may, after giving five business days notice to the Contractor to correct the breach, immediately terminate the contract or, at its discretion, procure or renew such insurance and pay any and all premiums in connection therewith, with any sums so expended to be repaid to the City on demand, or at the sole discretion of the City, offset against funds due the Contractor from the City. 8. Record Keeping and Reporting. A. The Contractor shall maintain accounts and records, including personnel, property, financial and programmatic records which sufficiently and properly reflect all direct and indirect costs of any nature expended and services performed in the performance of this Agreement and other such records as may be deemed necessary by the City to ensure the performance of this Agreement. B. These records shall be maintained for a period of seven (7) years after termination hereof unless permission to destroy them is granted by the office of the archivist in accordance with RCW Chapter 40.14 and by the City. 9. Audits and Inspections. The records and documents with respect to all matters covered by this Agreement shall be subject at all times to inspection, review or audit by law during the performance of this Agreement. 10. Termination. This Agreement may at any time be terminated by the City giving to the Contractor thirty (30) days written notice of the City's intention to terminate the same. Failure to provide products on schedule may result in contract termination. If the Contractor's insurance coverage is canceled for any reason, the City shall have the right to terminate this Agreement immediately. 11. Discrimination Prohibited. The Consultant, with regard to the work performed by it under this Agreement, will not discriminate on the grounds of race, religion, creed, color, national origin, age, veteran status, sex, sexual orientation, gender identity, marital status, political affiliation, the presence of any disability, or any other protected class status under state or federal law, in the selection and retention of employees or procurement of materials or supplies. CA Revised December 2016 Page 3 of 4 7 12. Assignment and Subcontract. The Contractor shall not assign or subcontract any portion of the services contemplated by this Agreement without the written consent of the City. 13. Entire Agreement; Modification. This Agreement, together with attachments or addenda, represents the entire and integrated Agreement between the City and the Contractor and supersedes all prior negotiations, representations, or agreements written or oral. No amendment or modification of this Agreement shall be of any force or effect unless it is in writing and signed by the parties. 14. Severability and Survival. If any term, condition or provision of this Agreement is declared void or unenforceable or limited in its application or effect, such event shall not affect any other provisions hereof and all other provisions shall remain fully enforceable. The provisions of this Agreement, which by their sense and context are reasonably intended to survive the completion, expiration or cancellation of this Agreement, shall survive termination of this Agreement. 15. Notices. Notices to the City of Tukwila shall be sent to the following address: City Clerk, City of Tukwila 6200 Southcenter Blvd. Tukwila, Washington 98188 Notices to the Contractor shall be sent to the address provided by the Contractor upon the signature line below. 16. Applicable Law; Venue; Attorney's Fees. This Agreement shall be governed by and construed in accordance with the laws of the State of Washington. In the event any suit, arbitration, or other proceeding is instituted to enforce any term of this Agreement, the parties specifically understand and agree that venue shall be properly laid in King County, Washington. The prevailing party in any such action shall be entitled to its attorney's fees and costs of suit. DATED this day of , 20_ CITY OF TUKWILA CONTRACTOR Allan Ekberg, Mayor ATTEST/AUTHENTICATED: By: Printed Name and Title: Rob Jones --Account Exect Address: Seattle, WA 98121 City Clerk, Christy O'Flaherty Seattle, WA 98121 APPROVED AS TO FORM: Office of the City Attorney CA Revised December 2016 Page 4 of 4 8 Gartner Exhibit A Client Initials: SERVICE DESCRIPTION Attachment to the Service Agreement EXECUTIVE PROGRAMS MEMBER Executive Programs Member (the "Service") is designed for the most senior technology executive in the organization, typically the CIO. This Service provides the client with (i) an ongoing advisory relationship with Gartner and (ii) a thinking partner to contextualize Gartner insights. DELIVERABLES Client may designate one (1) Licensed User, referred to herein as "Member," who may access the Deliverables listed below. • Assigned Service Delivery Team • Value Reviews • Access to Analysts • Symposium/ITxpo® with Executive Programs VIP access • Executive Programs Events • Peer Networking • Gartner for IT Leaders Research and Related Content • IT Key Metrics Data • Executive Programs Research and Related Content • Talking Technology Series ADDITIONAL DEFINITIONS OF DELIVERABLES 1. Assigned Service Delivery Team An Executive Partner with past experience in senior technology executive roles and an Executive Client Manager will serve as the Member's primary points of contact. They will help define and develop individualized strategies based on their priorities and initiatives ("Member Agenda"). The Member may interact on a monthly basis with the Executive Partner and Gartner to ensure ongoing engagement and delivery of value. Interactions may include: Strategy Meetings, analyst interactions, local events, Symposium attendance, peer networking interactions, or Executive Partner teleconferences or meetings. Strategy Meetings between the Member and by invitation of the Member, one or more of the Member's peers (typically the CEO, CFO, CXO, et al.), and the Executive Partner may be to review and apply Executive Programs Research, the annual Executive Programs CIO Agenda, or other relevant content, provide advice on issues of relevance to Member and/or to drive the Member Agenda. 2. Value Reviews The Executive Partner will periodically conduct Value Reviews with the Member against the Member Agenda. 3. Access to Analysts Analyst Inquiry — Provides access to Gartner Analysts associated with this Service. Participation is limited to the Gartner Analyst and the Member. Inquiry topic may be any area of Gartner -covered Research so long as the purpose is to advance the Member Agenda. Prioritized Analyst Scheduling — The Member is entitled to prioritized scheduling for Analyst Inquiry and 1 -on -1 sessions at Symposium/ITxpo. 4. Events Attendance at Symposium/ITxpo — One (1) complimentary, nontransferable invitation to attend Gartner Symposium/ITxpo, including standard Symposium entitlements plus Executive Programs VIP access. Service Description: Executive Programs Member, Version 4.0, April 2017 — Page 1 of 2 9 Gartner. Client Initials: Executive Programs Events — Complimentary, nontransferable invitation to attend local content - based Gartner Executive Programs Events, including regional CIO Leadership Forums, where available. As part of the registration process, you will receive access to Gartner Events Terms & Conditions containing legal disclosures specific to your Event experience. 5. Peer Networking Peer Directory — Access to searchable directory of senior technology leaders and CEOs. Online Forums — Access to virtual discussions of common issues among peers on gartner.com, including a private forum exclusive for Executive Programs Members and Leaders. Offline Meetups — Access to designated program lounges at Symposium Facilitated Networking — Executive Partner will, upon request, arrange meetings or conference calls with peers around a specific topic to discuss best practices or areas of expertise. 6. Gartner for IT Leaders Research and Related Content — Includes Gartner Core IT and Role -specific Research; diagnostic tools, templates, and case studies; Weekly Picks and News Analysis; and webinars featuring Gartner Analysts. 7. IT Key Metrics Data — Provides performance metrics on trends in IT spending and staffing, unit costs, and performance measures across critical IT domains. 8. Executive Programs Research and Related Content Research Reports — Up to 12 (twelve) Reports per year, covering Gartner -selected topics on areas where business and IT intersect (Schedules are approximations and are dependent on the publication schedule of relevant Research). Includes associated tools and teleconferences hosted by Executive Programs Research Report authors to discuss topics of their Research Reports. Business Research and Related Content — Targeted to CIOs, CFOs, and other business executives. 9. Talking Technology Series — Analyst commentaries on the latest IT topics in a monthly audio program that can be accessed via gartner.com or downloaded to an MP3 device. ADDITIONAL TERMS & CONDITIONS Use of the Service is governed by the Gartner Usage Policy (formerly known as the Usage Guidelines for Gartner Services) and the Gartner Copyright and Quote Policy, which are accessible on the Policies section of gartner.com. Service Description: Executive Programs Member, Version 4.0, April 2017 — Page 2 of 2 10 Exhibit -B Gartner, Inc. Service Agreement for CITY OF TUKWILA ("Client") This Service Agreement ("SA") is between Gartner, Inc. of 56 Top Gallant Road, Stamford, CT 06904 ("Gartner") and Client of 6300 Southcenter Blvd, Tukwila, WA 98188-2544. ("Client"), and includes the Master Client Agreement (T05 -TSD -329) between Gartner and Client or Client's parent or affiliate dated MAY -2005 the terms of which are incorporated by reference, and all applicable Service Descriptions. This SA constitutes the complete agreement between Gartner and Client. Client agrees to subscribe to the following Services for the term and fees set forth below. 1. DEFINITIONS AND ORDER SCHEDULE: Services are the subscription -based research and related services.pitrehased by Client in the Order Schedule below and described in the Service Descriptions. Service Names and Levels of Access are defined in the. Service Descriptions. Gartner may periodically update the names and the deliverables for each Service. If Client adds Services or upgrades the level of service or access, an additional Service Agreement will be required. - Service Descriptions describe each Service purchased, specify the deliverables for each Service, and set forth any additional terms unique to a specific Service. Service Descriptions for the Services purchased in this SA may be viewed and downloaded through the hyperlinks listed in Section 2 below or may be attached to this SA in hard copy, and are incorporated by reference into this SA. Service Name Level of Access Ouantitv Name of User Contract Contract Annual Fee Total Fee Term Start Term End to be Licensed Date Date USD USD — Executive Programs Member 1 Joseph Todd 01 -JAN -2018 30 -JUN -2018 $78,275.00 $39,137.50 Term Total (Excluding applicable taxes) $39,137.50 Total Services: (Excluding applicable taxes) 539,137.50 The pricing above is for purchase of more than one license resulting in an annualized saving of $9,847.00 which is a promotional price available to this Client on a one-time only basis. If additional licenses are not purchased by Client with any subsequent renewal, the pricing of the Executive Programs shall be at the then current single -user license price. 2. SERVICE DESCRIPTIONS: Service Name/ Level of Access Service Description URL Executive Programs Member http://sd.gartner.com/sd en member.pdf 3. PAYMENT TERMS Gartner will invoice Client annually in advance for all Services. Payment is due 30 days from the invoice date. Client shall pay any sales, use, value-added, or other tax or charge imposed or assessed by any governmental entity upon the sale, use or receipt of Services, with the exception of any taxes imposed on the net income of Gartner. Please attach any required Purchase Order ("PO") to this SA and enter the PO number below. If an annual PO is required for multi-year contracts, Client will issue the new PO at least 30 days prior to the beginning of each subsequent contract year. Any pre-printed or additional contract terms included on the PO shall be inapplicable and of no force or effect. All PO's are to be sent to purchaseorders a,gartner.com. This SA may be signed in counterparts. Gartner, Inc. - Service Agreement for use with a Master Client Agreement - Version 04/16 - Page 1 of 2 11 4. CLIENT BILLING INFORMATION Purchase Order Number Billing Address Invoice Recipient Name 5. AUTHORIZATION Client: CITY OF TUKWILA Invoice Recipient Email Invoice Recipient Tel. No. Gartner, Inc. Signature/Date Signature/Date Print Name and Title Print Name and Title IF USING A DIGITAL SIGNATURE, PLEASE CONFIRM THE FOLLOWING AS A CONDITION OF CONTRACT EXECUTION: [ ] By ticking this box, I agree that by affixing my digital signature hereunder I am attesting that: (i) this is my own personal legal signature; and (ii) I am a duly authorized signatory for my company. My signature verifies that the information provided to Gartner hereunder is subscribed by me, under penalty of false statement and material breach of contract. 12 Gartner, Inc. - Service Agreement for use with a Master Client Agreement - Version 04/16 - Page 2 of 2 Exhibit B • Gartner, Inc. Service Agreement for CITY OF TUKWILA ("Client") This Service Agreement (`'SA") is between Gartner, Inc. of 56 Top Gallant Road, Stamford, CT 06904 ("Gartner") on behalf of itself and all wholly-owned affiliates of Gartner, Inc. and Client of 6300 Southcenter Blvd, Tukwila, WA 98188-2544. ("Client"), and includes the Master Client Agreement (Washington State Master Contract No. 05712) between Gartner and Client or Client's parent or affiliate dated MAR -2018 the terms of which are incorporated by reference, and all applicable Service Descriptions. This SA constitutes the complete agreement between Gartner and Client. Client agrees to subscribe to the following Services for the term and fees set forth below. 1. DEFINITIONS AND ORDER SCHEDULE: Services are the subscription -based research and related services purchased by Client in the Order Schedule below and described in the Service Descriptions. Service Names and Levels of Access are defined in the Service Descriptions. Gartner may periodically update the names and the deliverables for each Service. If Client adds Services or upgrades the level of service or access, an additional Service Agreement will be required. Service Descriptions describe each Service purchased, specify the deliverables for each Service, and set forth any additional terms unique to a specific Service. Service Descriptions for the Services purchased in this SA may be viewed and downloaded through the hyperlinks listed in Section 2 below or may be attached to this SA in hard copy, and are incorporated by reference into this SA. Service Name Level of Access Quantity Name of User Contract Contract Annual Fee Total Fee Term Start Term End to be Licensed Date USD USDDate Executive Programs Member 1 Joseph Todd 01-JUL-2018 31 -JAN -2019 Term Total (Excluding applicable taxes) $53,121.83 Total Services: (Excluding applicable taxes) $53,121.83 Continuation of services beyond the current contract term end date listed above will require a minimum contract term of 12 months, as per standard licensing policy. 2. SERVICE DESCRIPTIONS: Service Name/ Level of Access Service Description URL Executive Programs Member http://sd.gartner.com/sd ep member.pdf 3. PAYMENT TERMS Gartner will invoice Client annually in advance for all Services. Payment is due 30 days from the invoice date. Client shall pay any sales, use, value-added, or other tax or charge imposed or assessed by any governmental entity upon the sale, use or receipt of Services, with the exception of any taxes imposed on the net income of Gartner. Please attach any required Purchase Order ("PO") to this SA and enter the PO number below. If an annual PO is required for multi-year contracts, Client will issue the new PO at least 30 days prior to the beginning of each subsequent contract year. Any pre-printed or additional contract terms included on the PO shall be inapplicable and of no force or effect. All PO's are to be sent to purchaseorders@gartner.com. This SA may be signed in counterparts. Gartner. Inc. - Service Agreement for use with a Master Client Agreement - Version 02/18 - Page 1 of 2 13 4. CLIENT BILLING INFORMATION Purchase Order Number Billing Address Invoice Recipient Name Invoice Recipient Email Invoice Recipient Tel. No. 5. AUTHORIZATION Client: Gartner, Inc. CITY OF TUKWILA Signature/Date Signature/Date Print Name and Title Print Name and Title IF USING A DIGITAL SIGNATURE, PLEASE CONFIRM THE FOLLOWING AS A CONDITION OF CONTRACT EXECUTION: [ ] By ticking this box, I agree that by affixing my digital signature hereunder I am attesting that: (i) this is my own personal legal signature; and (ii) I am a duly authorized signatory for my company. My signature verifies that the information provided to Gartner hereunder is subscribed by me, under penalty of false statement and material breach of contract. 14 Gartner, inc. - Service Agreement for use with a Master Client Agreement - Version 02/18 - Page 2 of 2 Washington MCA and the City of Tukwila Exhibit C The purpose of this document is to state that the City of Tukwila is included in the Washington State Master Client Agreement number T05 -TSD -329 for Information Technology Research and Advisory Services. This agreement was signed between the State of Washington Department of Information Services and Gartner, Inc. and can be found by following the link below. Original MCA https://fortress.wa.gov/es/apps/contracting/05712c.pdf Contract Summary https://fortress.wa.gov/es/apps/ContractSearch/ContractSu mmary.aspx?c=05712 For any remaining questions or concerns, please do not hesitate to e-mail your Account Manager. My contact information is below. Rob Jones, City of Tukwila Account Manager Rob.jones@gartner.com 253-256-9431 15 16 City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM TO: Finance Committee FROM: Peggy McCarthy BY: Vicky Carlsen, Deputy Finance Director, and Mia Navarro, Community Engagement Manager CC: Mayor Ekberg DATE: 06/21/2018 SUBJECT: Strategic Plan and Priority Based Budgeting ISSUE This memo provides an update on the implementation of Priority Based Budgeting, and recommended changes to the City's Strategic Plan for use in developing the 2019-2020 budget. BACKGROUND The City is implementing a new budgeting method called Priority Based Budgeting. Each department has drafted a list of programs, and have almost completed allocating their 2017-18 expenditure budget to these programs as a practice run. The next step in Priority Based Budgeting is to score the programs against the City's goals identified in the adopted Strategic Plan. Staff has done outreach to the community to see if the Strategic Plan still reflects the Community's priorities and values. The outreach included an online survey, print surveys distributed to the City's Boards & Commissions, community groups, the Foster High School civics classes (71), the Community Connectors, and other opportunities, as well as a community dinner and workshop on May 3rd at Thorndyke Elementary School attended by around 50 people. The survey was translated into Spanish, Somali, Burmese, Nepali, Vietnamese, and Amharic. The City also offered an online survey to staff as well. DISCUSSION Strategic Plan: The following is a summary of the survey feedback from the community and from staff. 1. What has been accomplished since 2012? Accomplishments that constituents and staff are proud of include improvements to roads and sidewalks, the new library, Tukwila Village, general improvements to Tukwila International Boulevard, and adding residential development to the Southcenter business district. 2. What does our community still need to work on? Constituents report that the City still has work to do with regard to safety, projecting a positive image, ensuring that Tukwila residents can get basic needs met—affordable housing being at the top of the list—and community outreach and engagement. 3. What do you like about the Plan? What is important to you that the City should consider when developing the budget? For the most part, constituents agree with the vision, mission, goals and objectives laid out in the 2012 Strategic Plan, and that the City should keep working toward the aspirational vision of being "The City of Opportunity, the Community of Choice." 17 INFORMATIONAL MEMO Page 2 4. What would you change about the Plan? What's missing? Important items that the community and staff have identified as missing from the Strategic Plan in its current form, are: a. Equity, particularly with regard to race b. Addressing gentrification and displacement c. Health and environmental health d. Infrastructure e. Technology and innovation Priority Based Budgeting and 2019-2020 Budget Process: The priority based budget model will be implemented over the next few budget cycles. For the 2019-2020 biennium, it is anticipated that all departments will have identified programs and will allocate the 2019 and 2020 budgets to those programs. Additionally, programs will be scored against an established set of attributes that will allow the City to place programs in tiers based on how they score against the attributes. The attributes that are being recommended to score programs are attributes that are used by most of the organizations the Center for Priority Based Budgeting contracts with. By using the same attributes that other organizations use will provide another tool to evaluate our own programs against other like cities with similar programs. Departments will be presenting departmental and fund budgets to Council committees beginning in August. It is anticipated that budget information presented during the committee meetings will include, not only the traditional budget information, but will also include budgets allocated to programs as well as the scoring results. Staff is still on track to meet the committee review schedule presented to the Finance Committee at its April 3, 2018 meeting, copied below: 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 CON 9/25/18 Lodging Tax Each department will score their own programs. A cross -departmental workgroup will then review the scoring down by departments. A final review of program scoring will be done by Administration. 1 8 W:12018 Info Memos\Strategic Plan and PBB.doc INFORMATIONAL MEMO Page 3 RECOMMENDATION The Council is being asked to approve changes to the Strategic Plan and the recommended attributes for scoring via a motion. Staff requests that the recommended changes go before the Committee of the Whole for discussion on July 9th, and that the motion be presented for a vote at the July 16th regular meeting. ATTACHMENTS Strategic Plan Recommended Changes for PBB Draft attributes for program scoring W.12018 Info Memos\Strategic Plan and PBB.doc 19 20 City of Tukwila Strategic Plan 2012 Recommended Changes GOAL ONE A Community of Inviting Neighborhoods & Vibrant Business Districts A. Cultivate community ownership of shared spaces. 1. Expand the system of incentives, tools, and supports that encourage investment in and maintenance of private and public spaces. Improve enforcement of the City's regulations. 2. Ensure City -owned properties meet the community's desired look and feel. Encourage partners to maintain their properties to similar standards. 3. Explore ways to use public art to beautify and enrich the community. 4. Reduce commercial activity that is not compatible with residential neighborhoods as opportunities arise. B. Build a broad and collaborative approach to preventing crime and increasing the sense of safety. 1. Engage all City departments in reducing crime. 2. Use environmental design principles to improve public safety. 3. Engage businesses and residents in preventing crime and preparing for emergencies. — Over time, broaden the focus of this engagement to other community -building efforts. — Explore opportunities to engage visitors in crime prevention and crime reporting. — Improve relationships between the City and immigrant communities around public safety. 4. Partner with social service organizations and explore regional solutions to prevent crime. — Review case data to identify frequent violators and coordinate with service providers to resolve issues. C. Focus City planning and investments on creating a connected, dynamic urban environment. 1. Prioritize changes that promote public safety, encourage the active use of space, and facilitate foot and bike access. — Make smart investments to support the desired environment, including sidewalk, trail, street, and lighting improvements to support biking and walking as funding and other factors allow. — Identify appropriate parks to be made safer for all users by reducing vegetation to improve visibility, allowing other parks to have more native landscaping. — Advance implementation of the City Walk & Roll Plan. 2. Explore creative ways to increase transit, foot, and bicycle access to community amenities, stores, and jobs. 3. Work with the community to identify desirable retail opportunities in residential neighborhoods. D. Use City efforts and investments to realize established visions for specific sub -areas. 1. Implement the community -led vision for the Tukwila International Boulevard neighborhood. 2. Work with businesses to finalize and implement the City's Southcenter Plan. 3. Continue to support the development of Tukwila South. 21 4. Tailor land use codes for the specific circumstances of individual subdistricts rather than applying one set of codes citywide. 5. Identify public and private infrastructure investments that will be needed to support the long-term vision for specific areas of the City. — Use multi -department teams in long-term planning efforts to establish shared goals and target City investments in catalytic projects. E. Build and maintain public infrastructure that supports a healthy and attractive built and natural environment. 1. Ensure that all neighborhoods and business districts have the necessary utilities, roads, bridges, sidewalks, and other infrastructure to thrive. 2. Ensure that all public infrastructure in the City supports a healthy and attractive natural environment. GOAL TWO A Solid Foundation for All Tukwila Residents A. Partner with organizations that help meet the basic needs of all residents. 1. Continue to advocate for vulnerable populations and increase understanding of the challenges they face. 2. Actively collaborate with service providers supporting basic needs, including housing, food, health care, education, employment and job readiness. 3. Be a regional leader in efforts to increase housing security and meeting the needs of a dynamic community. Explore opportunities for supporting cooperative and alternative housing for transitioning and recent refugees. B. Strive for excellent education, vocational supports, and personal growth opportunities through effective partnerships and City services. C. Encourage maintenance, improvements, and diversity in the City's housing stock. D. Work to eliminate systemic barriers and provide equitable access to opportunities and services as outlined in the City's Equity Policy. GOAL THREE A Diverse & Regionally Competitive Economy A. Embrace the City's economic potential and strengthen the City's role as a regional business and employment center. 1. Establish and implement an economic development strategy that identifies ambitious goals and leverages the efforts of all City departments to strengthen the City's economy. 2. Employ a business -friendly approach to regulation while protecting the long-term interest of neighborhoods and businesses districts. 3. Strengthen the City's image as an economic hub, promoting Tukwila's businesses and the City as a good place to do business. 4. Promote understanding of the interdependencies and mutual interests among Tukwila residents, Tukwila businesses, and the City of Tukwila. B. Strengthen the City's engagement and partnership with the business community. 1. Improve the City's ability to have two-way communication with Tukwila businesses. 22 2. Cultivate business participation in strengthening and promoting the Tukwila community. C. Encourage development, maintenance, improvements, and diversity in the City's stock of business space. 1. Promote the availability of quality business space options at all price points to support business diversity and ensure that businesses of all sizes can and want to remain in Tukwila. GOAL FOUR A High -Performing & Effective Organization A. Use Tukwila's Vision, Mission, and Strategic Plan to focus and prioritize City efforts. 1. Align City efforts and priorities around the Strategic Plan, including Council goal -setting, the City's regular budgeting processes, and department -level workplanning. Create a results -oriented customer service culture focused on achieving the City's Mission. Establish an annual process for reviewing progress and establishing new action plans for implementing the community aspirations set by this Strategic Plan. — Establish City of Tukwila Values or Guiding Principles to shape organizational culture and guide decision-making. 2. Track and report progress on meeting Strategic Plan Goals to City staff, residents, businesses, and other interested parties. — Identify performance measures by department and establish tools and schedules for reviewing, sharing, and learning from progress. 3. Improve communication and strengthen relationships up, down, and across the organization. B. Advance Tukwila's interests through participation in regional partnerships. 1. Encourage broad participation of City staff and elected officials in regional partnerships. 2. Be a regional leader in building common goals with our local and regional partners to achieve the greatest possible results. C. Continue to innovate and develop as an organization, and support individual growth. 1. Encourage employee leadership throughout the organization. Engage and leverage the full abilities of each employee. 2. Establish a culture and mechanisms to support ongoing growth and learning as an organization. 3. Seek innovative opportunities to improve public service. D. Ensure City facilities are safe, efficient, and inviting to the public. E. Ensure the long-term fiscal sustainability of the City. 1. Promote shared staff and community understanding of the City's fiscal position. Share information about significant revenue and cost factors, as well as the rationale for decision-making. 2. Focus City expenditures on community priorities and maximize efficiencies in service delivery. Evaluate City services and service delivery models relative to the City's Mission, Strategic Plan, fiscal outlook, and ongoing input from the community. Establish policies and processes to adopt technology that improves City services and makes them more efficient. Explore opportunities for regional partnerships and regional service delivery models that are fiscally beneficial to the City and in line with community values. Encourage future development in locations where existing infrastructure can absorb the growth. 23 3. Increase City revenues to support quality services for the whole community. Aggressively pursue opportunities to grow the City's business tax base through economic development. Explore options to increase revenues for the provision of City services or facilities for the benefit of our residents, businesses, and visitors through mechanisms that are fair and appropriate. GOAL FIVE A Positive Community Identity & Image A. Improve the City's ability to build trust and work with all members of the Tukwila community. 1. Broaden the City's toolkit to include new technology and formats that enable two-way communication and improve business processes. 2. Strengthen the City's ability to engage with communities that do not participate in traditional formats. - Adopt engagement strategies that bring City staff and decision makers out into the communities they serve to engage in meaningful dialogue. - Cultivate meaningful, long-term relationships with members of the City's communities. - Expand the linguistic and cultural competencies of City staff through training and hiring. 3. Cultivate participation by Tukwila's many communities in the City's decision-making processes. B. Facilitate connections among Tukwila's communities. 1. Build connections among the many communities that make up the broader Tukwila community. 2. Improve broad understanding and appreciation of all of the City's cultures. C. Promote a positive identity and image of Tukwila. 1. Take a proactive role in generating positive media coverage of the community. — Promote the City's amenities, cultural dynamism, and geographic location. — Shift negative perceptions about crime in Tukwila. 2. Implement a long-term, scalable community branding effort. - Establish common themes that promote Tukwila's many positive attributes. - Expand community markers at City boundaries and at key points throughout the community, establishing a clear community signature. - Use public art that is representative of the City's diverse communities in the branding effort. 3. Promote Tukwila's international diversity as a strength and draw for regional visitors. — Support neighborhood businesses in reaching new markets through improved facades, way - finding banners, and common promotions. - Explore opportunities for establishing a neighborhood business district organization to provide ongoing support for small businesses operating within a defined geographic area. - Explore opportunities to establish a shopping and dining destination, similar to Seattle's Pike Place Market or International District. 24 Basic Program Attribute Mandated to Provide the Program Reliance on the City/Organization to Provide the Program Change in Demand for Program Cost Recovery of the Program Portion of the Community/ Organization Served Brief I explanation Programs that are mandated by another level of government (i.e. federal, state or county) will receive a higher score for this attribute compared to programs that are mandated solely by the City or have no mandate whatsoever Programs for which residents, businesses and visitors can look only to the City to obtain the service will receive a higher score for this attribute compared to programs that may be similarly obtained from another intergovernmental agency or a private business Programs demonstrating an increase in demand or utilization will receive a higher score for this attribute compared to programs that show no growth in demand for the program. Programs demonstrating a decrease in demand or utilization will actually receive a negative score for this Programs that demonstrate the ability to "pay for themselves" through user fees, intergovernmental grants or other user-based charges for services will receive a higher score for this attribute compared to programs that generate limited Programs that benefit or serve a larger segment of the City's residents, businesses and/or visitors will receive a higher score for this attribute compared to programs that benefit or serve only a small segment of these populations attribute or no funding to cover their cost 4 Required by Fede?at, State, or County Legislation City is the sole provider of the program and there are no other public or private entities that provide this type of servic =' - Pr- iia`r3f aiperiencing a SUBSTANTIAL increase (or score of -4 for decrease) in - demand of 25% or more fees geerated COM7r1Vogram 100% of the cost to provide the program _ benefits/serves the ENTIRE community/organization- 100% 3 Required by City Code or Resolution City is currently the sole provider of the program, but there are other public or private entities that could be contracted to provide a similar service Programs experiencing a SIGNIFICANT increase (or score of -3 for decrease) in demand of 15-24% Fees generated cover 50- 74% of the cost to provide the program Program benefits/serves a SUBSTANTIAL portion of the community/organization- >75% 2 Required to fulfill executed franchise or contractual agreement Program is also offered by another governmental, non- profit, or civic agency Program experiencing a MODEST increase in demand of 5-14% (or -2 for decrease) Fees generated cover 25- 49% of the cost to provide the program Program benefits/serves a SIGNIFICANT portion of the community/organization- >50% 1 Recommended by national Program is offered by other Program experiencing Fees generated cover 1- Program benefits/serves professional organization private businesses, but none are located within city limits MINIMAL increase in demand of 1-4% (or -1 for decrease) 24% of the cost to provide the program SOME portion of the community/organization- >10% 0 No requirement or Mandate Exists Program is also offered by other private businesses located within the City limits Program experiencing NO change in demand No fees are generated that cover the cost to provide the program Program benefits/serves a SMALL portion of the community/organization- <10% N 0) Community Scoring Criteria Governance Scoring Criteria A Community of Inviting Neighborhoods & Vibrant Business Districts A Solid Foundation for All Tukwila Residents A Diverse & Regionally Competitive Economy A Positive Community Identity & Image A High -Performing and Effective Organization Cultivate community ownership of shared spaces Partner with organizations that help meet the basic needs of all residents. Embrace the City's economic potential and strengthen the City's role as a regional business and employment center Improve the City's ability to build trust and work with all members of the Tukwila community Use Tukwila's Vision, Mission, and Strategic Plan to focus and prioritize City efforts Build a broad and collaborative approach to preventing crime and increasing the sense of safety Strive for excellent education, vocational supports, and personal growth opportunities through effective partnerships and City services Strengthen the City's engagement and partnership with the business community Facilitate connections among Tukwila's communities Advance Tukwila's interests through participation in regional partnerships Focus City planning and investments on creating a connected, dynamic urban environment Encourage maintenance, improvements, and diversity in the City's housing stock Encourage development, maintenance, improvements, and diversity in the City's stock of commercial space Promote a positive identity and image of Tukwila Continue to innovate and develop as an organization, and support individual growth Use City efforts and investments to realize established visions for specific sub -areas Work to eliminate systemic barriers and provide equitable access to opportunities and services as outlined in the City's Equity Policy Ensure City facilities are safe, efficient, and inviting to the public. Build and maintain public infrastructure that supports a healthy and attractive built and natural environment Ensure the long-term fiscal sustainability of the City N CO Scoring Processes: Community focused programs: All community programs (those that serve the public- Police patrol, elections, courts, etc.) are scored against all 5 Basic Program Attributes as well as the 4 Community "Results" or "Goals". Community results scoring is based on the "degree" at which a program impacts your community's ability to provide the goal or result, as defined by the additional supporting definitions. The scoring criteria for all scoring is on a 0-4 grading scale, 0 meaning the program has no bearing on achieving the result- i.e. a program of "Parks Maintenance" may score well against most goals, but may score a 0 or 1 against the goal: "A Diverse and Regionally Competitive Economy" Governance focused programs: All governance programs are scored against the 5 Basic Program Attributes as well as the supporting measures for the goal: "A High Performing and Effective Organization." We treat these supporting measures as independent goals as independent so as to ensure each governance program is scored against enough valid data to ensure clear ranking of all programs. How do we Rank Programs? After the departments score, we will kick off the "Peer Review" process. The Peer Review scores will be considered the final scores for the generation of the "Quartile Ranks". The combined scores from the Results/Goals paired with the Basic Program Attributes will then be tabulated and normalized to a 100 pt scale. Results/Goals will make up the majority (75%) of a program's total score, while Basic Program Attributes will contribute to the final 25%. After this calculation, we use the median score and standard deviation to calculate the Quartiles. 30 City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM TO: Finance Committee FROM: Stephanie Brown, Human Resources Director CC: Mayor Allan Ekberg DATE: June 27, 2018 SUBJECT: Review of Compensation Policy Resolution No. 1796 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 The City Council and Administration have committed to review and discuss Resolution No. 1796, which sets policy for compensation and benefits for City employees. BACKGROUND Beginning in the 1980's, the City Council adopted various resolutions regarding compensation policy. These resolutions focused on several common themes including: 1) An overarching goal to maintain a competitive position in the market place; 2) The desire to select and to retain a competent and productive work force; 3) The compensation system should reflect average compensation among the various employment markets in which the City competes for qualified labor; 4) Provides that classifications shall be based upon the Decision Band Method (DBM), for the represented and non -represented employees; 5) A comparative analysis for all positions shall be determined based upon internal and external factors; 6) A mix of wages and benefits shall be provided based on the average or above average of the defined market. These resolutions have since been updated and replaced over time, with many of these provisions carrying forward over the years. In 2013, Resolution No, 1796, was adopted which sets core value statements, specifically that the City desires to utilize standardized policies, procedures and processes whenever possible for compensating all employee groups, both non -represented and represented. From the Human Resources perspective, since the adoption of this policy in 2013, it has been effectively used as a guide and serves to establish criteria for use when conducting analysis for salary and benefits. In the Collective Bargaining process, it has been objective; manageable, fair, representative of the market to which you chose to compare; used in good faith under our bargaining statue RCW 41.56; reduces the comparisons to those groups that are represented; sets parameters for pay and benefit considerations; it guides the pre -collective bargaining process as to what the City expects to receive for consideration in preparation for labor negotiations. 31 INFORMATIONAL MEMO Page 2 As it relates to the classification of new positions and the reclassification of existing positions, it provides the external market criteria based upon assessed valuation +/- 50% that we have been able to benchmark our positions to fairly consistently; provides consideration for internal comparability; identifies the data collection resources to use when conducting external market analysis; sets parameters for when a market study will be conducted and when a cost of living adjustment will be considered. The challenges we have experienced have generally been when we have positions that we are not able to find benchmark comparators for based upon the duties of the position (standard for a valid match is 5 positions). In addition, recently when the market for a certain position was highly competitive, we were not able to attract qualified applicants. During these times we look for creative, innovative and strategic ways to attract qualified applicants such as offering hiring bonuses. This has also been an effective recruitment strategy with our Civil Service positions. Given that some areas of Resolution No. 1796 are silent, addressing those silent areas would provide more clarity and an objective methodology to use for anomalies that may occur. Administration proposes consideration of the following for discussion with the Council. This list is not all inclusive as there could be other items the Council wants to consider. 1. Above and Below Market adjustments - specifically define what compensation standard would be used to set parameters for adjustment of wages when positions are above or below market. 2. Compression — establish a definition within the resolution that defines what it means, and what methodology will be used to address compression when it occurs. 3. Comparability — review the current methodology specifically as it applies to the external market for non -represented positions. 4. Recruitment — review what barriers exist when it is a highly competitive external market, and ways to attract and retain future employees. Follow Up from the March 20, Finance Committee Meeting At the March 20, Finance Committee meeting, Committee members requested the following components be included in the analysis and review • An updated market study; • Input and recommendations from the non -represented employee groups; • Background and evaluation of decision band methodology; • Analysis on gender neutrality, desk audits, and appeal process, performance reviews and Merit pay; • Understanding of compression and when it has been an issue. In addition, the Council committee requested that Administration provide a revised timeline for review and adoption of changes to Resolution No. 1796 by the full City Council: The schedule below meets the Council requests for a compensation workshop for the Council and for a deadline of September. 32 Z:ICouncil Agenda Items Human Resources IFinanceCommitteecompreviewmemo 3-14-18 -Update 6-27-18 sb.docx INFORMATIONAL MEMO Page 3 May 22 - June (TBD) July 3 July 17 - August 7 - August 21 - September 4 - September 10 - September 17 - Review the revised timeline with the Committee and address any additional considerations to Resolution 1796; Conduct a compensation workshop for the City Council Committee discussion: review Compensation workshop and next steps review non -represented employee input Review and discuss 2017 data of the external market study Finalize scope of policy review of Resolution1796 Review and discuss updated 2018 data for the external market study (Note AWC 2018 Data results are published end of July) Review and discuss committee considerations Review and discuss committee considerations (if necessary) Finalize recommendations for City Council consideration Bring recommendations to the City Council for review and discussion; Adoption of changes to Resolution No. 1796 for implementation NEW: Update from Compensation Work Session- 6/19/18 A work session was held with the City Council on June 19. Mr. Bruce Lawson, Compensation Consultant from Gallagher Benefit Services, Inc provided a presentation on Methods of Job Evaluation Alternatives, How to Determine Salaries. The purpose of this work session was to provide background on compensation philosophies to new Council members and to receive feedback from the full Council to inform the Finance Committee's ongoing review of the City's compensation policy as established by Resolution No. 1796. The presentation covered the follow objectives: • The history of job evaluation • The role of job evaluation • Selecting a job evaluation tool • Alternative job evaluation approaches o Whole Job Ranking o Market Pricing o Point Factor o Factor Comparison o Decision Band • Market Premiums • Pay Compression • Market Competitiveness The consultant reviewed with the City Council the process used to evaluate jobs under whole job ranking, market pricing, point factor, factor comparison, and the Decision Band Method the current system used by the City. Job Evaluation under the Decision Band Method is based upon six broad band decisions. Mr. Lawson explained that the advantage of this type of evaluation method is to determine job content, and to create a hierarchy of jobs for internal equity, and of skill, effort, responsibility and working conditions. Z: Council Agenda Items\Human Resources\FinanceCommitteecompreviewmemo 3-14-18 -Update 6-27-18 sb.docx 33 INFORMATIONAL MEMO Page 4 In addition, Mr. Lawson addressed the issue of nay compression, when it occurs, and that compression cannot be totally mitigated. He added that pay compression can be managed by the ratio percentage allocated in the pay structure. He concluded the presentation with discussion on when a market premium is appropriate to implement, specifically when you want to attract and retain jobs that are competitive in the labor market. Given the current construction climate occurring in this region and that it is hard to attract positions such as Building and Construction Inspectors, he suggested it may be a good option. Mr, Lawson reviewed with the Council the definitions of market competitiveness and that is occurs when your external market data reflects when your pay is highly competitive, possibly misaligned; or significantly misaligned requiring review to determine if the job evaluation is appropriate. Councilmember Quinn lead the discussion of the review and discussion of Resolution No. 1796 requesting input from the City Council. Council members have reauested that the Finance Committee consider and discuss COLA and market adjustments: compression; positions above and below market, and new incentives. At the Finance Committee meeting on July 5. the committee will review non -represented employee input. the external market study data for 2017, and next steps for further review of Resolution No. y1796. 34 Z:1Council Agenda Items Human Resources\FinanceCommitteecompreviewmemo 3-14-18 -Update 6-27-18 sb.docx Tukwila Job Title DBM Band/Grade City P&R Administrator PW Director Police Chief Director F102 E91 E91 E83 A/V Cities 2017 Monthly Wage Top Step Burien 13750 12971 12971 Des Moines 14280 11162 12556 11610 Edmonds 13267 13843 12556 Issaquah 16070 14574 14574 13882 Lake Stevens 13046 11296 12336 Lynnwood 14636 14842 14636 Marysville 16052 13878 13878 13364 Maple Valley 13149 11722 11722 Puyallup 13411 12150 13411 11007 SeaTac 14044 12731 12731 Shoreline 15819 13095 13095 Tukwila 2017 Monthly Wage Average of Top Wage Step (excudes Tukwla) Dollar Difference Percentage Difference 12866 14402 12862 13634 12757 -283 4 -768 -326 -1.97% 0.03% -5.63% -2.56% In determining the level of competiveness against the market: +/-5% is Highly Competitive +/-10% is competitive +1-15% is a Possible Misalignment with the Market =1-20% is a Significant Misalignment with the Market Blank cell = no match in position with that City or no data available Cities chosen based on +/-50% of Tukwila's Assessed Valuation utilizing 2017 Washington State Department of RevE 35 2017 Deputy Public Works Human Deputy Director/City Deputy Finance Building Resources Deputy City Administrative Police Chief Engineer Director Official Analyst Clerk Assistant E82 D72 D63 D61 C42 B23 B23 12081 11288 12308 11440 10241 9614 7134 6180 5487 -227 -152 80 182 1117 234 560 -1.85% -1.33% 0.78% 1.89% 15.66% 3.78% 10.20% ?nue data Table 30 36 10911 9409 5203 12075 10650 9105 6204 5517 11958 10330 9838 6991 5462 5806 10878 7728 7075 5238 11075 8330 5894 5174 13208 13187 11880 10800 6708 5361 12150 10495 9067 7269 5980 6595 5825 12150 11564 9491 9034 6394 6086 5513 11252 9010 9945 7964 6699 5777 9737 7421 6399 5797 12081 11288 12308 11440 10241 9614 7134 6180 5487 -227 -152 80 182 1117 234 560 -1.85% -1.33% 0.78% 1.89% 15.66% 3.78% 10.20% ?nue data Table 30 36 Regression Results: All Data Included City of Tukwilla 2017 Market Data Regression Results $16,000 $14,000 —~^w, � m^ ,,~~ .��~��' $12.000 � '$1U.0O0 To .,.^`' un ~' 7-0 $8,000 ^,' �G~~ ~~,~~..� O00 | it... ''' ' / ww Gallagher y = 1.1555x + 2977.2 R2 = 0.9859 $4,000 $2,000 B23 C42 D61 D63 D72 E82 E83 E91 F10 DBMO Rating 37 Summary of Findings Gallagher Insurance I Risk Management I C.ortsu@krg Overall regression results, regardless of what data was excluded or included based on the previous slides, resulted in an R2 > 0.98 — The results indicate that the data variability is low and therefore utilizing the resulting formula to create the pay structure would result in a valid and reliable structure that is aligned with the market. Once the proposed structure is developed utilizing the resulting formula, any variance of +/-15% from the market data would warrant further review to determine if a market premium is appropriate - The variance may be acceptable for a variety of reasons: Internal value of the position versus the value the market places on the job Variance in responsibilities between the City's role and the typical role in the market (jobs matched from other organizations are rarely a 100% and therefore variance may occur What is the variance in data in the market? If there is wide disparity that would indicate that there may be issues with the market data Has there been difficulty in retaining or recruiting for the job? If so, a market premium may be warranted 38 City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM TO: Finance Committee FROM: Peggy McCarthy, Finance Director CC: Mayor Ekberg DATE: June 25, 2018 SUBJECT: Sales Tax and Miscellaneous Revenue Report -1st Quarter 2018 Schedule I - Sales Tax in $1,000's First quarter sales tax collections increased by $33 thousand or 1% over the same period in 2017. Construction sales tax increased $50 thousand or 15% and other industries decreased by $17 thousand. 39 2017 Actual 2018 Actual YOY Change j j j j j i Other ---- Month ---- ! Other ! Total ! Other ! Total Construction ! Industries ! Total Collect- Construct i Construct j i i 0/0 ed Recd tion Industries ; tion � Industries ; Amount % ;Amount % ; Amount , Jan Mar $ 123 j $ 1,149 j $ 1,272 $ 116 j $ 1,222 j $ 1,339 $ (6) -5%j $ 73 6%i $ 67 5% Feb Apr 83 j 1,123 j 1,206 128 j 1,210 j 1,338 45 54%j 87 8%i 132 11% Mar May 120 i 1,664 1,784 131 1,487 1,618 11 9%i (177) -11% (166) -9% Q-1 Totals $ 326 ; 3,936 ; $ 4,262 $ 375 ; 3,919 ; $ 4,295 $ 50 15%; (17) 0%; $ 33 1% Apr Jun May Jul 90! 1,317 ! 103 ! 1,318 ! 1,408 1,421 - - - - - - - - - - - Jun Aug 116 ! 1,391 ! 1,506 - - - - - I - Q-2 Totals $ 309 j 4,026 i $ 4,335 $ - - $ - $ - - i $ - Jul Sep 130 j 1,377 i 1,508 - - - - - i - Aug Oct 125 1,345 1,471 - j - j - - i - i - Sep Nov 140 1,473 1,613 - Q-3 Totals $ 396 ; 4,196 ; $ 4,591 $ - - ; $ - $ - - ; $ - Oct Dec 145 , 1,329 , 1,473 - i i Nov Jan 110 ! 1,424 ! 1,534 - - - - - - Dec Feb 120 ! 1,849 ! 1,969 - j - - - - - Q-4 Totals $ 374 j 4,602 i $ 4,976 $ - j - $ - $ - - i $ - Totals $ 1,404 j 16,760 j $ 18,164 $ 375 j 3,919 j $ 4,295 $ 50 i (17) i $ 33 First quarter sales tax collections increased by $33 thousand or 1% over the same period in 2017. Construction sales tax increased $50 thousand or 15% and other industries decreased by $17 thousand. 39 INFORMATIONAL MEMO Page 2 Budget to Actual - Sales Tax in $1,000's Schedule I - Sales Tax Actual sales tax collected in the first quarter was $382 thousand less than anticipated, representing an 8% negative variance from budget. The results are consistent with the sales tax performance against budget experienced in 2017. Based on the first quarter results, it appears the 2018 budget for sales tax revenue will not be met. 40 W:\FIN Projects\Sales Tax Information12018\Info Memo Sales Tax-2018-Q1.docx -- Month -- Collected Rec'd 2017 2018 Variance Actual Allocated Budget Actual Amt % Jan Mar $ 1,272 $ 1,396 $ 1,339 (57) -4% Feb Apr 1,206 $ 1,323 $ 1,338 15 1% Mar May 1,784 $ 1,958 $ 1,618 (340) -17% 0-1 Totals $ 4,262 $ 4,677 $ 4,295 $(382) -8% Apr Jun 1,408 $ 1,545 - - May Jul 1,421 $ 1,559 - - Jun Aug 1,506 $ 1,653 - - Q-2 Totals $ 4,335 $ 4,757 $ - $ - Jul Sep 1,508 $ 1,654 - - Aug Oct 1,471 $ 1,614 - - Sep Nov 1,613 $ 1,770 - - Q-3 Totals $ 4,591 $ 5,038 $ - $ - Oct Dec 1,473 $ 1,617 - - Nov Jan 1,534 $ 1,683 - - Dec Feb 1,969 $ 2,161 - - Q-4 Totals $ 4,976 $ 5,461 $ - $ - Totals $ 18,164 $ 19,932 $ 4,295 $(382) -2% Actual sales tax collected in the first quarter was $382 thousand less than anticipated, representing an 8% negative variance from budget. The results are consistent with the sales tax performance against budget experienced in 2017. Based on the first quarter results, it appears the 2018 budget for sales tax revenue will not be met. 40 W:\FIN Projects\Sales Tax Information12018\Info Memo Sales Tax-2018-Q1.docx INFORMATIONAL MEMO Page 3 Below is a graph of the year-to-date changes in sales tax collections by industry type year over year. $150,000 $100,000 $50,000 $(50,000) $(100,000) $(150,000) $(200,000) $(250,000) Change YTD by Category* All industry categories show an increase in sales tax except for automotive, with a $23 thousand decline, and miscellaneous with a $220 thousand decline. The miscellaneous category contains sales tax from periodic and one time type transactions. If this decline were factored out of the year over year change, sales tax for 1st quarter 2018 would have shown an increase of over $250 thousand. In comparison, if the 1st quarter 2017 increase in the miscellaneous category were factored out of the year over year change, sales tax for 1st quarter 2017 would have shown a decline of $59 thousand. In comparison, 1st quarter 2018 exhibits a more promising and positive trend in ongoing sales tax collections. Some of the increase experienced in 2018 may be due to the change in state legislation effective January 1, 2018 that subjects more online sales to sales tax collection. See the excerpt below from news cni awcnet.orq, June 21, 2018. "On June 21st, the Supreme Court of the United States released an opinion that allows states to collect sales tax on goods sold from remote out-of-state sellers. The opinion reverses the physical presence standard set in prior cases. The decision will likely have limited impact in the State of Washington. However, this ruling affirms the Washington State Legislature's bipartisan actions in 2017 that resulted in more than $400 million to state and local governments thus far. EHB 2163 directed the Department of Revenue (DOR) to work with remote out-of-state companies to comply with remitting sales tax or provide information on purchasers for remitting use tax. DOR began collecting sales tax from remote out- of-state sellers in 2018." W:1FIN Projects\Sales Tax Information120181Info Memo Sales Tax-2018-Q1.docx 41 Retail Trade Services $86,555 Construction $49,316 WholesaleTrade $44.,802 $84,191 Manufacturing $10,790 MM Transportation /Warehousing $1,217 Automotive $(23,416) Miscellaneous 111(11(2,1 All industry categories show an increase in sales tax except for automotive, with a $23 thousand decline, and miscellaneous with a $220 thousand decline. The miscellaneous category contains sales tax from periodic and one time type transactions. If this decline were factored out of the year over year change, sales tax for 1st quarter 2018 would have shown an increase of over $250 thousand. In comparison, if the 1st quarter 2017 increase in the miscellaneous category were factored out of the year over year change, sales tax for 1st quarter 2017 would have shown a decline of $59 thousand. In comparison, 1st quarter 2018 exhibits a more promising and positive trend in ongoing sales tax collections. Some of the increase experienced in 2018 may be due to the change in state legislation effective January 1, 2018 that subjects more online sales to sales tax collection. See the excerpt below from news cni awcnet.orq, June 21, 2018. "On June 21st, the Supreme Court of the United States released an opinion that allows states to collect sales tax on goods sold from remote out-of-state sellers. The opinion reverses the physical presence standard set in prior cases. The decision will likely have limited impact in the State of Washington. However, this ruling affirms the Washington State Legislature's bipartisan actions in 2017 that resulted in more than $400 million to state and local governments thus far. EHB 2163 directed the Department of Revenue (DOR) to work with remote out-of-state companies to comply with remitting sales tax or provide information on purchasers for remitting use tax. DOR began collecting sales tax from remote out- of-state sellers in 2018." W:1FIN Projects\Sales Tax Information120181Info Memo Sales Tax-2018-Q1.docx 41 INFORMATIONAL MEMO Page 4 Schedule II shows year-to-date sales tax collections from the top ten industry classifications. Schedule II YTD YTD Dollar Group Name Current Prior Diff. Diff. 722 Food Services, Drinking Places $ 473,018 $ 436,557 $ 36,461 8.35% 452 General Merchandise Stores $ 455,541 $ 453,426 $ 2,115 0.47% 448 Clothing and Accessories $ 444,860 $ 420,321 $ 24,539 5.84% 443 Electronics and Appliances $ 268,175 $ 271,010 $ (2,835) -1.05% 423 Wholesale Trade, Durable Goods $ 261,090 $ 218,958 $ 42,132 19.24% 236 Construction of Buildings $ 257,085 $ 184,318 $ 72,767 39.48% 541 Professional, Scientific, Tech $ 193,198 $ 113,979 $ 79,219 69.50% 453 Miscellaneous Store Retailers $ 182,668 $ 166,266 $ 16,402 9.86% 444 Building Material and Garden $ 173,136 $ 160,425 $ 12,711 7.92% 517 Telecommunications $ 169,757 $ 155,761 $ 13,996 8.99% 722 -Food Services, Drinking Places has risen to the top of the list with 452 -General Merchandise Stores and 448 - Clothing and Accessories a close second and third respectively. In comparison, for 1st quarter 2017, the top industry categories were 452 -General Merchandise Stores, 722 -Food Services, Drinking Places and 448 -Clothing and Accessories. For 1st quarter 2016, the top industrycategories were 452 -General Merchandise Stores, 448 -Clothing and Accessories, and 722 -Food Services, Drinking Places. Category 722 -Food Services, Drinking Places has moved from third highest sales tax collections in 2016 to highest sales tax collections in 2018. 42 W:1FIN Projects\Sales Tax Information120181Info Memo Sales Tax-2018-Q1.docx INFORMATIONAL MEMO Page 5 Schedule Ill shows the year-to-date ten largest declines in sales tax collections by dollar difference by industry collected. Schedule Ill YTD YTD Dollar Group Name Current Prior Diff. Diff. 999 Nonclassifiable Establishments $ 47,951 $ 268,240 $ (220,289) -82.12% 441 Motor Vehicle and Parts Dealer $ 145,985 $ 171,570 $ (25,586) -14.91% 238 Specialty Trade Contractors $ 107,058 $ 125,720 $ (18,662) -14.84% 621 Ambulatory Health Care Service $ 21,757 $ 35,451 $ (13,693) -38.63% 532 Rental and Leasing Services $ 143,648 $ 157,335 $ (13,687) -8.70% 926 Economic Programs Admin $ 5,050 $ 18,615 $ (13,566) -72.87% 488 Transportation Support $ 7,894 $ 13,822 $ (5,928) -42.89% 713 Amusement, Gambling, and Rec $ 52,783 $ 58,213 $ (5,430) -9.33% 237 Heavy and Civil Construction $ 10,984 $ 15,774 $ (4,790) -30.36% 515 Broadcasting (except Internet) $ 1,301 $ 5,876 $ (4,576) -77.86% The largest decline was in the 999-Nonclassifiable Establishments industry category (also referred to as the miscellaneous category). No trend was detected by comparing the information above with the ten largest declines for 1St quarter 2017 and 2016. However, category 621 - Ambulatory Health Care Services appears above and on the 1st quarter 2017 list and category 441 -Motor Vehicle and Parts Dealer appears above and on the 1St quarter 2016 list. W:1FIN Projects\Sales Tax Information120181Info Memo Sales Tax-2018-Q1.docx 43 W:\FIN Projects\Sales Tax Information120181Info Memo Sales Tax-2018-Q1.docx SALES TAX SUMMARY 1st Quarter 2018 (Received in March 2018 - May 2018) NAICS CONSTRUCTION 236 Construction of Buildings 237 Heavy & Civil Construction 238 Specialty Trade Contractors TOTAL CONSTRUCTION 17 TOTAL 844,136 107,260 462,376 $ 1,413,773 $ Overall Construction Change from Previous Year MANUFACTURING 17 TOTAL 17 YTD 184,318 15,774 125,720 325,812 $ 311 Food Manufacturing 10,703 312 Beverage & Tobacco Products 11,960 313 Textile Mills 409 314 Textile Product Mills 14,792 315 Apparel Manufacturing 888 316 Leather & Allied Products 88 321 Wood Product Manufacturing 3,740 322 Paper Manufacturing 24,646 323 Printing & Related Support 28,490 324 Petroleum & Coal Products 41 325 Chemical Manufacturing -15,834 326 Plastic & Rubber Products 3,955 327 Nonmetallic Mineral Products 5,081 331 Primary Metal Manufacturing 1,803 332 Fabricated Metal Mfg Products 8,752 333 Machinery Manufacturing 6,300 334 Computer& Electronic Products 10,531 335 Electric Equipment, Appliances 3,949 336 Transportation Equipment Mfg 29,297 337 Furniture & Related Products 8,432 339 Miscellaneous Manufacturing 19,765 TOTAL MANUFACTURING $ 177,788 $ Overall Manufacturing Change from Previous Year 17YTD 1,932 4,477 130 3,579 242 8 469 6,276 6,539 4 1,494 1,093 726 266 3,840 1,386 2,955 2,796 8,895 1,417 3,795 52,318 TRANSPORTATION & WAREHOUSING 17 TOTAL 17 YTD 481 482 483 484 485 487 488 491 492 493 Air Transportation Rail Transportation Water Transportation Truck Transportation Transit and Ground Passengers Scenic and Sightseeing Tran Transportation Support Postal Services 11 169 86 1,852 395 57 47,071 816 Couriers & Messengers 1,600 Warehousing & Storage 1,878 TOTAL TRANSP & WHSING $ 53,936 $ Overall Transportation Change from Previous Year WHOLESALE TRADE 17 TOTAL 11 94 21 379 53 15 13,822 226 361 375 15,356 $ 16,573 $1,217 7.9% 18 YTD 257,085 10,984 107,058 375,128 $49,316 15.1% YTD % Diff 39.5% -30.4% -14.8% YTD 18 YTD % Diff 1,944 2,830 61 3,383 15 12 384 6,852 6,333 29 1,514 852 830 469 1,922 2,814 3,671 799 17,875 2,281 8,239 $ 63,108 $10, 790 18 YTD 0 13 3 528 221 6,366 7,894 126 882 541 0.6% -36.8% -53.4% -5.5% -94.0% 51.4% -17.9% 9.2% -3.1% 598.6% 1.3% -22.1% 14.3% 76.6% -49.9% 103.1% 24.3% -71.4% 100.9% 61.0% 117.1% 20.6% YTD % Diff 0.0% -86.5% -87.6% 39.3% 319.3% 42971.3% -42.9% -44.2% 144.3% 44.3% YTD 17 YTD 18 YTD % Diff 423 Whls Trade -Durable Goods 424 Wills Trade -Nondurable Goods 425 Wholesale Electronic Markets 1,018,477 155,695 2,696 WHOLESALE TRADE TOTAL $ 1,176,868 $ Overall Wholesale Change from Previous Year NAICS 441 447 NAICS 442 443 444 445 446 448 451 452 453 454 AUTOMOTIVE Motor Vehicle & Parts Dealer Gasoline Stations TOTAL AUTOMOTIVE 17 TOTAL 709,541 91,039 $ 800,581 $ Overall Automotive Change from Previous Year RETAIL TRADE Furniture & Home Fumishings Electronics & Appliances Building Material & Garden Food & Beverage Stores Health & Personal Care Clothing & Accessories Sporting Goods, Hobby, Books General Merchandise Stores Miscellaneous Store Retailers Nonstore Retailers TOTAL RETAIL TRADE 17 TOTAL 445,454 1,168,189 805,251 257,762 298,682 2,066,870 533,560 2,131,267 738,487 248,748 $ 8,694,271 $ Overall General Retail Change from Previous Year SERVICES 17 YTD 171,570 20,418 191,988 17 YTD 106,163 271,010 160,425 54,826 68,870 420,321 109,225 453,426 166,266 37,237 1,847,767 17 TOTAL 17 YTD 51X Information 52X Finance & Insurance 53X Real Estate, Rental, Leasing 541 Professional, Scientific, Tech 551 Company Management 56X Admin, Supp, Remed Svcs 611 Educational Services 62X Health Care Social Assistance 71X Arts & Entertainment 72X Accommodation & Food Svcs 81X Other Services 92X Public Administration TOTAL SERVICES 820,832 106,045 623,983 547,039 9 170,046 10,355 119,513 256,620 2,536,470 270,882 87,143 $ 5,548,937 $ Overall Services Change from Previous Year MISCELLANEOUS 17 TOTAL 198,303 21,668 166,237 113,979 0 37,529 1,508 43,895 64,720 571,704 63,656 20,925 1,304,124 $ 1,390,679 18 YTD 145,985 22,588 $ 168,572 ($23,416) 18YTD 106,867 268,175 173,136 62,957 69,432 444,860 127,637 455,541 182,668 40,691 $ 1,931,964 $84,197 18 YTD 203,572 23,197 150,394 193,198 1 54,566 1,608 30,165 59,057 605,789 62,117 7.017 000 111-115 211-221 999 Unknown Agriculture, Forestry, Fishing Mining & Utilities Unclassifiable Establishments MISCELLANEOUS TOTAL 0 1,089 547 296,439 $ 298,074 $ Overall Miscellaneous Change from Previous Year 17 YTD 0 80 102 268,240 268,422 YTD % Diff -14.9% 10.6% -12.2% % Diff 0.7% -1.0% 7.9% 14.8% 0.8% 5.8% 16.9% 0.5% 9.9% 9.3% 4.6% YTD % Diff 2.7% 7.1% -9.5% 69.5% 0.0% 45.4% 6.6% -31.3% -8.7% 6.0% -2.4% -66.5% $86,555 6.6% YTD 18 YTD % Diff 0 61 115 47,951 $ 48,127 ($220,295) 0.0% -23.4% 12.5% -82.1% -82.1% 218,958 261,090 19.2% YTD 36,601 39,266 7.3% 17 TOTAL 17 YTD % Diff 624 628 0.7% GRAND TOTALS $18,164,227 $4,261,971 $4,295,137 18 YTD 256,183 $ 300,985 Grand Total Change from Previous Year $33,166 0.78% $44,802 17.5% Grand Total Change from Previous Year - Without New Construction ($16,150) -0.41% INFORMATIONAL MEMO Page 6 Schedule IV shows quarterly gambling tax performance year over year and for the current year compared to budget. Schedule IV - Gambling Tax (a) (d) 2018 Quarter 2017 2018 Allocated Earned Actual Actual Budget INCREASE (DECREASE) YEAR OVER YEAR BUDGET VARIANCE Amount % Amount Q1 $ 977,003 $ 985,901 $ 995,831 Q2 983,322 1,002,272 Q3 951,991 970,337 Q4 958,503 976,974 $ 8,898 1% $ (9,930) -1% Totals $ 3,870,819 $ 985,901 $ 3,945,414 $ 8,898 -75% $ (9,930) -75% Gambling tax revenue was 1% more than the same period last year and 1% less than budget. The City now has four casinos - the Riverside Inn, the Great American, the Fortune (formerly the Golden Nugget) and the Macau. Gambing tax is budgeted to increase by 2% over 2017 actual revenue. Schedule V shows quarterly admissions tax performance year over year and for the current year compared to budget. Schedule V - Admissions Tax (b) (d) 2018 Quarter 2017 2018 Allocated Earned Actual Actual Budget INCREASE (DECREASE) YEAR OVER YEAR BUDGET VARIANCE Amount % Amount Q1 $ 166,003 $ 206,037 $ 176,211 Q2 157,574 167,263 Q3 177,422 188,331 Q4 171,641 182,195 $ 40,034 24% $ 29,826 17% Totals $ 672,640 $ 206,037 $ 714,000 $ 40,034 -69% $ 29,826 -71% First quarter admissions tax revenue was $40 thousand, or 24% more than the same period last year. The year over year increase also represents a favorable budget variance of $30 thousand or 17%. A major contributor to the increase is a new entertainment venue in the Central Business District. Admissions tax is budgeted to increase 6% over 2017 actual revenue. Schedule VI shows quarterly telecommunications utility tax performance year over year and for the current year compared to budget. Schedule VI - Telecommunications Utility Tax (c) (d) 2018 Quarter 2017 2018 Allocated Earned Actual Actual Budget INCREASE (DECREASE) YEAR OVER YEAR BUDGET VARIANCE Amount % Amount cyo Q1 $ 323,708 $ 393,366 $ 319,585 Q2 312,456 308,476 Q3 388,433 383,486 Q4 316,497 312,466 $ 69,658 22% $ 73,781 23% Totals $ 1,341,094 $ 393,366 $ 1,324,013 $ 69,658 -71% $ 73,781 -70% First quarter telecommunications utility tax was $70 thousand, or 22% more than previous year and $74 thousand more than budget. The 2018 revenue is budgeted at 1% less than 2017 actual revenue. (a) (b) (c) (d) Gambling tax currently includes card games, punch boards, pull tabs, and amusement games. Excludes golf course admissions tax. Telecommunications Utility tax currently includes cellular, pager and telephone usage. Actuals reflected in Schedules IV, V and VI are amounts earned for the quarter. W:1FIN Projects\Sales Tax Information120181Info Memo Sales Tax-2018-Q1.docx 45 46 City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM TO: Finance Committee FROM: Peggy McCarthy, Finance Director CC: Mayor Ekberg DATE: June 25, 2018 SUBJECT: Finance the Public Works Shops portion of the Public Safety Plan ISSUE Review the Schedule of Events for issuance of up to $20 million limited tax general obligation bonds for the acquisition of property and construction of improvements for new Public Works shops, pursuant the Public Safety Plan. BACKGROUND On December 4, 2017, the City Council approved bond ordinance 2559 for the issuance of up to $20 million of limited tax general obligation (LTGO) bonds for financing the acquisition of property for the Public Works shops and to pay for improvements and associated costs. In February 2018 through May 2018, the City Council Finance Committee reviewed and considered several financing options and project scope alternatives for the Public Safety Plan, including the Public Works shops. On June 11, 2018, a City Council workshop was held to discuss the selected financing options and scope alternatives, and at the regular City Council meeting on June 18, 2018, the City Council authorized the administration to move forward with the Public Safety Plan scenario referred to as D-20. Under this scenario, $30 million is appropriated for Public Works shops property acquisition and improvements, with financing to be accomplished through limited tax general obligation bonds with maximum terms of 20 years. DISCUSSION The City is in the process of acquiring three parcels to site the new Public Works Shops. Through May 2018, $7.4 million has been expended on behalf of the Public Works shop project, including a February deposit to the court under the eminent domain laws. On May 25, 2018, the court entered an order adjudicating the issue of public use and necessity allowing property acquisition to move forward. The bond proceeds will be used to complete the property purchases, reimburse the City for project expenditures previously incurred, and construct Public Works shops improvements. The bond sale is scheduled for July 31, 2018 and the bond closing for August 14, 2018. RECOMMENDATION For information only ATTACHMENTS Bond Issuance Schedule of Events 47 49 pfm City of Tukwila, Washington Limited Tax General Obligation Bonds, 2018 As of June 15, 2018 JUNE TWT TWT... -F 1 2 1 2 3 4 5 6 7 3 4 5 6 7 8 9 8 9 10 11 12 13 14 10 11 12 13 14 15 16 15 16 17 18 19 20 21 17 18 19 20 21 22 23 22 23 24 25 26 27 28 24 25 26 27 28 29 30 29 30 31 1 5 6 7 8 12 13 14 15 19 20 21 22 26 27 28 29 City Finance Director/City Manager/Staff: City Pacifica Law Group LLP (Bond Counsel). BC PFM Financial Advisors LLC (Financial Advisor): PFM References to "All Parties" includes City, BC, and PFM 2 9 16 23 30 3 4 10 11 17 18 24 25 31 Date Event Responsibility 12/4 • City Council approves Bond 6/12-13 • FOMC Meeting 6/15 • Current draft of POS distributed 6/21 • Comments provided on draft POS 6/27 • Revised draft POS distributed 6/28 • Draft rating materials distributed 6/30 • Publication of the City's 2017 Audited Financial Statements 7/2 • Comments provided on draft POS 7/3 • Comments provided on draft rating materials 7/4 • Independence Day [7/6] • Rating agency prep call/meeting 7/6 • Revised draft POS distributed By 7/9 • Final rating materials distributed [7/10] • Bond rating agency call [7/13] • Due diligence call to review POS 7/16 • Final comments provided on POS 7/19 • POS distributed for final sign -off 7/23 • Final sign -off on POS provided By 7/23 • Receive bond rating 7/24 • POS posted [7/31] • Bond sale 7/31-8/1 • FOMC Meeting 8/3 • OS distributed for final sign -off 8/7 • Final sign-off/OS posted 8/14 • Bond Closing PFM All Parties PFM PFM City City City/PFM PFM PFM City/PFM All Parties All Parties PFM All Parties PFM All Parties PFM All Parties All Parties 49 51