Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
COW 2018-08-27 COMPLETE AGENDA PACKET
Tukwila City Council Agenda LA "'�s 90$ ++ COMMITTEE OF THE WHOLE ++ Allan Ekberg, Mayor Councilmembers. •:• Dennis Robertson ❖ Kathy Hougardy David Cline, City Administrator •:• De'Sean Quinn •:• Kate Kruller Verna Seal, Council President •:• Thomas McLeod ❖ Zak Idan Monday, August 27, 2018; 7:00 PM Tukwila City Hall Council Chambers 1. CALL TO ORDER I PLEDGE OF ALLEGIANCE 2. PUBLIC COMMENTS At this time, you are invited to comment on items not included on this agenda (p/ease limit your comments to five minutes per person). To comment on an item listed on this agenda, please save your comments until the issue is presented for discussion. (Refer to back of agenda page for additional information.) 3. SPECIAL ISSUES a. Status and timeline of Tukwila International Boulevard Plan implementation. b. Consensus to move forward to the Construction Documents phase of the Public Safety Plan for Fire Station 51. c. An ordinance establishing regulations relating to compliance with federal immigration laws. d. Commercial parking tax legislation: (1) An ordinance to increase the tax rate and adopt a penalty for late payment. (2) A resolution adopting a fee schedule related to appeals. e. 2018 2nd Quarter financial report. f. Review of 2019-2020 Biennial Budget: • Council Pg.1 Pg.3 Pg.13 Pg.21 Pg.25 Pg.31 Pg.35 Pg.97 4. REPORTS a. Mayor b. City Council c. Staff d. Council Analyst 5. MISCELLANEOUS 6. ADJOURNMENT City Tukwila Reasonable Clerk's Office www.tukwilawa.gov, Tukwila City Hall is ADA accessible. accommodations are available at public hearings with advance notice to the (206-433-1800 or TukwilaCityClerk@ TukwilaWA.gov). This agenda is available at and in alternate formats with advance notice for those with disabilities. Council meetings are audio/video taped (available at www.tukwilawa.gov) HOW TO TESTIFY When recognized by the Presiding Officer to address the Council, please go to the podium and state your name and address clearly for the record. Please observe the basic rules of courtesy when speaking and limit your comments to 5 minutes. The Council appreciates hearing from citizens and members of the public, and may not be able to answer questions or respond during the meeting. PUBLIC COMMENTS Members of the public are given the opportunity to address the Council on items that are NOT included an the agenda during PUBLIC COMMENTS. Please limit your comments to 5 minutes. If you have a comment on an Agenda item, please wait until that item comes up for discussion to speak on that topic. SPECIAL MEETINGS/EXECUTIVE SESSIONS Special Meetings may be called at any time with proper public notice. Procedures followed are the same as those used in Regular Council meetings. Executive Sessions may be called to inform the Council of pending legal action, financial, or personnel matters as prescribed by law. Executive Sessions are not open to the public. PUBLIC HEARINGS Public Hearings are required by law before the Council can take action on matters affecting the public interest such as land -use laws, annexations, rezone requests, public safety issues, etc. Section 2.04.150 of the Tukwila Municipal Code states the following guidelines for Public Hearings: 1. The proponent shall speak first and is allowed 15 minutes for a presentation. 2. The opponent is then allowed 15 minutes to make a presentation. 3. Each side is then allowed 5 minutes for rebuttal. 4. Members of the public who wish to address the Council may speak for 5 minutes each. No one may speak a second time until everyone wishing to speak has spoken. 5. After each speaker has spoken, the Council may question the speaker. Each speaker can respond to the question, but may not engage in further debate at that time. 6. After the Public Hearing is closed and during the Council meeting, the Council may choose to discuss the issue among themselves, or defer the discussion to a future Council meeting, without further public testimony. Council action may only be taken during Regular or Special Meetings. COUNCIL MEETING SCHEDULE No Council meetings are scheduled on the 5th Monday of the month unless prior public notification is given. Regular Meetings - The Mayor, elected by the people to a four-year term, presides at all Regular Council Meetings held on the 1st and 3rd Mondays of each month at 7:00 p.m. and Special Meetings. Official Council action in the fonn of formal motions, adopting of resolutions and passing of ordinances can only be taken at Regular or Special Council meetings. Committee of the Whole Meetings - Councilmembers are elected for a four-year term. The Council President is elected by the Councilmembers to preside at all Committee of the Whole meetings for a one-year term. Committee of the Whole meetings are held the 2nd and 4th Mondays at 7:00 p.m. Issues discussed there are forwarded to Regular or Special Council meetings for official action. Meeting Date Prepared by J Mayor'.i'roe/02al Cortracllrcrn`eraw 08/27/18 LH ITEM INFORMATION S` :11r1^ SPONSOR: JACK PACE ORIC IN:1JDA1'L: 8/27/18 1 TIT1+s, Status and timeline update on Tukwila International Boulevard Plan Implementation lat, DiicT.eion Date 8/27/18 [ Motion Alt Date / on ling Date [ Ordenvilce Mlg Dale L :Bnl.'Iaae ' It Da5 eieYns 1I1 Z ale ❑ Oti iltg llate Si}ONSOR Counci/ I 1<I DCL 11 Finance R LIPolite LII'FF%' ❑Count` SJ'ONSOR's Pursuant to recent public comment, the City Council has requested a status update on l"1111.11t4' efforts to update zoning and other items relating to implementing the Tukwila International Boulevard Plan. C.O,I'. IVfitg. C CDN Comm r Finance Comm. ❑ Public Safety Cot m. Trans &lnfrastructu e arts Comm. C Park:; Comm. [ PlanningComm. DA'1'L: COIF Iuil"l 1I?F CHAIR: RECOMMENDATIONS: SIR)NSOR/ADNILN. ComIi1"1"1sF COST IMPACT / FUND SOURCE h41'I?NIRI,Ql111t[r,17 AMOUNT BUDGETED APPROPRIATION REQUIRED Fund Source: Comments: TG. DATE RECORD OF COUNCIL ACTION 8/27/ 8 Discussion Only TG. DATE ATTACHMENTS 4 2 dleetirig Lute Prepared /ry Y i\�layor:r rez ' Cozrnei/ revlem 8/27/18 RB ITEM INFORMATION r SPONSOR: RACHEL BIANCHI ORIGINAL AG 8/27 Consensus to move forward to the "Construction Documents" phase of the Public Safety Plan for Fire Station 51. Di(r:11.,iio17 I i 11!lotion Ile 8/27/18 11tg Date Coiea z' iVlayor FIR [ Resolrltion CD Bid AN Council consensus is being requested to approve moving Fire Station of design, Construction Documents. 0 he next phase VI \V. Mtg. nfrastructurc DATE: 8/ 20/ 18 CDN Comm Arts Comm. CO cc Comm. Comm. Public Safet\' C o Pla In t g Comm. HOUGARDY RECOMMENDATIONS: S >c Ns »i/AD tIN Mayor's Office Comm "I'1 ICIa", Unanimous Approval; Forward to Committee of the hole for consensus COST IMPACT / FUND SOURCE Ni7t"1't. RIS RI' ()I AMOUNT BUDGETED APPROPRIATION REQUIRED Fund Source: Comments: TG. DATE RECORD OF COUNCIL ACTION 8/27/18 MTG. DATE ATTACHMENTS 8/27/18 Informational Memorandum dated 8/20/18 Lydig Design Development Estimate Fire Station Budgets Minutes from the Public Safety Committee meeting of 8/20/18 4 City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDU TO: Public Safety Committee FROM: Rachel Bianchi, Communications and Government Relations Manager CC: Mayor Ekberg DATE: August 20, 2018 SUBJECT: Fire Stations #51 Design Development and Estimate ISSUE The Project Team for Fire Station 51 has completed the Design Development Phase of the project. The GCCM and the architect's estimator's numbers have been checked against each other and the reconciled estimate is $8,611,345, which is $205,890 (2.45%) over the currently approved construction budget of $8,405,455 - within the approved construction budget of $9,396M, when the tax and preconstruction costs are added. BACKGROUND Over the past seven months, the design team completed the Design Development phase of Station 51. The current estimate amount of $8,405,455 includes the following contingency amounts, in accordance with the industry standard practices: • 4°/0 design contingency of $272,519 • 3% escalation contingency of $212,565 • 3% Construction Manager Contingency of $ 218,942 Since these contingencies total to $704,026 at approximately 10% of the subcontractor's total scope of work, the design team agree, and Steve Goldblatt, the Council's Program Management Quality Assurance (PMQA) consultant concurs, that it will be possible to find appropriate project adjustments and alternates strategies to stay within the approved budget in the Construction Documents Phase. Some of these deductive alternates would be scopes of work that would not compromise on functionality of the station, although it would result in lesser quality exterior materials and surfaces. RECOMMENDATION The Public Safety Committee is asked to approve this item and move it to the August 27, 2018 Committee of the Whole for discussion and consensus to approve the project team to proceed into the next design phase, Construction Documents, which includes the building permit submittal to the City of Tukwila. ATTACHMENTS - Lydig's DD Estimate Summary dated 8/2/2018 - Fire Stations Budgets 5 6 Tukwila Fire Station #51 Selected VE 100% DD Estimate Update 8/2/2018 UNIFORMAT BREAKDOWN FOUNDATIONS SUBSTRUCTURE SUPERSTRUCTURE EXTERIOR ENCLOSURES ROOFING INTERIOR CONSTRUCTION STAIRS INTERIOR FINISHES PLUMBING HVAC FIRE PROTECTION ELECTRICAL EQUIPMENT FURNISHINGS SITE PREPARATION SITE IMPROVEMENTS CIVIL & MECHANICAL UTILITIES ELECTRICAL UTILITIES GENERAL REQUIREMENTS TOTALS 12,540 SF TFS51 Bldg SITE DEVELOPMENT DD BUDGET PROJECT TOTAL $/SF Sub Bonds 1.25% SUBTOTAL Design Contingency 4.00% SUBTOTAL Escalation - Labor & Materials - January 2019 3.00% SUBTOTAL Construction Manager Contingency Negotiated Support Services MACC SUBTOTAL Lydig Specified General Conditions -Fixed Lydig Fee On MACC 100% SCHEMATIC DESIGN ESTIMATE TOTAL Project Budget Current Budget Overrun Current Budget Overrun - Percentage TFS51 Summary 3.00% 4.50% $147,937 $147,937 $0 $427,905 $427,905 $950,027 $950,027 $270,403 $270,403 $359,360 $359,360 $31,616 $31,616 $174,762 $174,762 $639,720 $639,720 $649,643 $649,643 $89,676 $89,676 $624,931 $624,931 $70,263 $70,263 $163,789 $163,789 $148,073 $148,073 $860,421 $860,421 $241,209 $241,209 $308,679 $308,679 $570,456 $570,456 $5,170,488 $1,558,383 $6,728,871 $536.59 11.80 0.00 34.12 75.76 21.56 28.66 2.52 13.94 51.01 51.81 7.15 49.84 5.60 13.06 11.81 68.61 19.24 24.62 $64,631 $19,480 $84,111 $5,235,119 $1,577,862 $6,812,982 $543.30 $209,405 $63,114 $272,519 $5,444,524 $1,640,977 $7,085,501 $565.03 $163,336 $49,229 $212,565 $5,607,860 $1,690,206 $7,298,066 $581.98 $168,236 $50,706 $218,942 $183,228 $183,228 $5,959,323 $1,740,912 $7,700,236 $614.05 $433,840 $130,759 $564,599 $268,170 $78,341 $346,511 $6,661,333 $1,950,013 $8,611,345 $686.71 Page 1 of 1 $ 8,405,455 205,890 2.45% 8/2/2018 1:03 PM 8 PROJECT COSTS CITY OFl[KUKWUU A Public Safety Plan Fire Stations -51 52 and expended cost for 54 Schematic Des.�����d*�� ^~ ~^���������^ Y0E$(in thousands) 7/23/2O18 Project Category Mhw FS5I 17,950 sf PS 52 6,587sf FS 54 8,228 sf TOTAL 32,745sf A/EServices (both design &CA) 731 356 464 I'551 Land Acquisition - 653 862 1,515 Permits/Fees 255 89 116 460 Construction (pne-con,const,tax) 7,809 3,278 4,273 15,360 Construction Related Costs (indbond) 1,047 438 551 2,036 PyWServices (indother prof svcs) 460 297 397 1,154 Contingency (indConstruction &Pruj) 1,145 546 665 2,356 TOTAL $ 11,446 $ 5,657 $ 7,3I9 $ 24,432 Project Category A/EServices (both design &CA) Land Acquisition Construction (pre-cun,mmt, tax) Construction Related Costs (indbond) PK0Services (indother prof sms) FS54 TOTAL 8,956 12,677 9,935 31,568 16,208 931 1,398 1,039 3,367 1,331 1,062 I The main fire station was originally identified as F551, but has been changed to FS52 in the revised estimate. 2 FS 54 budget includes costs spent to date plus estimated costs to assess the scope of rehabilitation Project Category FS51z z�933sf RB52, 1��8� FS54 �sgo� existing TOTAL 32,399sf A/EServices (both design &CA) 1,070 1,415 150 2,635 Land Acquisition - 90I 902 Permits/Fees 234 ]5] 20 608 Construction (pre'cnn,conxt,tax) 9,396 13,298 230 22,925 Construction Related Costs (indbond) 931 1.398 50 2,379 PyNServices ()ndother prof sxcs) 526 787 100 1,4I3 Contingency ()ndConstruction &Proj) 1,115 1'358 50 2,523 TOTAL g 13,273 $ 18,610 $ 1,502 $ 33,384 FUNDING GAP 1,084 (613) 259 167 z:\CounmAgemu 082018 Attachment z.x1m1.a2.z8-*IGH � � 10 City of Tukwila City Council Public Safety Committee PUBLIC SAFETY COMMITTEE Meeting Minutes August 20, 2018 - 5:30 p.m. - Hazelnut Conference Room, City Hall Councilmembers: Staff: Guests: Kathy Hougardy, Chair; Thomas McLeod, Verna Seal David Cline, Peggy McCarthy, James Booth, Jeff/Friend, Bruce Linton, Jay Wittwer, Gail Labanara, Vicky Carlsen, Laurel Hum h rey Justine Kim, Shiels Obletz Johnsen; Steve Golldblatt, ?ublic Safety Plan Program Management Quality Assurance Consultant CALL TO ORDER: Chair Hougardy called the meeting to,order at 5:30 p.m. I. ANNOUNCEMENT II. BUSINESS AGENDA A. Justice Assistance Grant Fund Purchase. Staff is seeking Committee approval to spend 500 in JustiAssistance Grant (JAG) funds to purchase a DJI Matrice 210 unmanned aircraft s to ... The DJI Matrice series uses a new technology that makes it capable of operating in rainy conditions, so this purchase will enhance the Police Department's` UAS program in mapping accident and crime scenes. UNANIMOUS APPROVAL. B. Fire Station 51 Design Development and Estimate Staff is seeking Council approval to proceed with the "Construction Documents" phase of the Fire Station 51 project. The Design Development phase is now complete and the GCCM and architect budgets have been crosschecked and reconciled at $8,611,345. The currently approved construction budget is $8,405,455, which includes contingencies. The design team intends to make appropriate adjustments not relating to station functionality that will stay within the approved budget. As previously discussed, the Fire Department has a wishlist of design alternatives that are not currently budgeted, but will be considered a la carte if budget becomes available. Counciimeml r McLeod asked that Councilmembers be informed of these alternate items. Chair Houry noted that storage will continue to be a problem as it is currently at Station 51 and on the desired alternatives list. UNANIMOUS APPROVAL. FORWARD TO AUGUST 27, 2018 COMMITTEE OF THE WHOLE. 11 12 COUNCIL A GEN A SYNOPSIS lrniia/ rlleetirr) l)cztc Prepared by 1Iayot'.r revie Counci'review 0/ 27/ 18 LH 09/04/18 LH ITEM INFORMATION S'I".\1 1`SPONSOR: LAUREL HUMPHREY ORIGIN .\LAC;I?N1)t\ D,\'I'1^: 8/27/18 1cs1.N1> \ 1`11":ti 'If 11I. Ordinance relating to federal immigration law. Dijcrrj�Jzoo r 8/27/18 z to/ion Alt1 Date E ROJroltttzon AN Dale RI Ordinance, C I3itd_ lzrrard 11 ttg DGrle [ Public Ilea n i\lgg Date ❑ (tl�cr IITt, Date l2tg Ogle Mt,g Date 9/4/18 SC.ortudll 1L1eIry'or- ❑LIR ❑DC1) CI'iraance ❑.Fire ❑ RS ❑PC .R LI o/ice Court' SI}c)\ OR'S The City Council requested a code update that would clarify the City's role with regard to SI L\Iz' enforcing federal immigration law. The draft ordinance was reviewed previously by the Committee of the Whole and shared in multiple community meetings. I1 P (Am. i\Itg. ] CDN Comm I'inazce C mm. ❑ Public Safety Comm. E Trans &Iufrastructtare 0 Arts Comm. ❑ Parks Comm. ❑ Planning Comm. D 1`1'11: CONE\ll'ITEE CHAIR: RECOMMENDATIONS: SPONSOR/ADMIT COMM' " l COST IMPACT / FUND SOURCE 1_.�PCSN1)1`I't1 I; RI?t>1.7I121st AMOUNT BUDGETED APPROPRIATION REQUIRED $ $ Fund Source: Cornments: MTG. DATE RECORD OF COUNCIL ACTION 8/27/18 9/4/18 MTG. DATE ATTACHMENTS 8/27/18 Informational Memo dated 8/21/18 Draft ordinance 9/4/18 12 I V 14 City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDU TO: City Council FROM: Verna Seal, Council President By: Laurel Humphrey, Council Analyst DATE: August 21, 2018 SUBJECT: Ordinance relating to Federal Immigration Law ISSUE Establishing Tukwila Municipal Code Chapter 2.98, Compliance with Federal Immigration Law DISCUSSION In response to public testimony provided at the February 12, 2018 City Council Regular Meeting and a February 15, 2018 Community Listening Session, the City Council desires to enact an ordinance that would clarify the City's role with respect to federal immigration laws. The proposed draft ordinance would establish a new Tukwila Municipal Code Chapter 2.98, Compliance with Federal Immigration Law, and would: • Prohibit City of Tukwila Police officers and all other city staff from inquiring into immigration or citizenship status unless required by law/court order, or in the course of a criminal investigation in which identity cannot otherwise be determined. • Prohibit officers from stopping, searching, arresting, or detaining an individual in the absence of a valid criminal warrant. Prohibit officers from giving Immigration and Customs Enforcement agents access to individuals in the absence of a criminal warrant or legitimate law enforcement purpose not solely related to civil immigration enforcement. It is imperative to the public safety of our community that all neighbors be able to report crimes that they have witnessed or been victimized by without fear of arrest or deportation. We understand that it is not the Police Department's purview to enforce federal immigration law, nor do they have the resources or desire to do so. The City Council would also like to acknowledge that the Tukwila Police Department has a long history of working with our city's immigrant and refugee communities and has been diligently working to strengthen communication and trust between law enforcement and these communities for many years. We feel it is in the City of Tukwila's best interest to establish these policies formally in the Municipal Code so that our intent is clear to city personnel and everyone in our community. 15 INFORMATIONAL MEMO Page 2 The proposed ordinance draft reflects early input from Councilmembers as well as feedback from the City Attorney and Police Chief. The draft was shared at a Community Check -Back meeting held on March 22, 2018, where attendees gathered in breakout groups to discuss the proposal and provide feedback. The draft ordinance was also shared with the Teens for Tukwila student group on June 7, 2018. Feedback from these meetings was considered, reviewed, and incorporated where legal and appropriate in consultation with the City Attorney. ATTACHMENT Draft Ordinance 16 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, ESTABLISHING REGULATIONS RELATING TO COMPLIANCE WITH FEDERAL IMMIGRATION LAWS, TO BE CODIFIED AT TUKWILA MUNICIPAL CODE CHAPTER 2.98; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, immigrants and refugees secking asylum are long standing and deeply rooted in the Tukwila community and contribute to the vibrancy of our family, cultural and economic landscape; and WHEREAS, the City Council has affirmed its commitment to being an inclusive community for all through the adoption of Resolution No. 1614 in 2006 and Resolution No. 1900 in 2016; and WHEREAS, trust between -residents and city government is critical to fulfilling the mission and duties of the City of Tukwila; and trust between immigrant and refugee communities and local law enforcement is critical to promoting public safety for our entire City; and WHEREAS, it is imperative to public safety in the City of Tukwila for immigrants and refugees to be able to report crimes of which they are victims, or have witnessed, without fear of arrest and deportation; and WHEREAS, the City of Tukwila Police Department has been diligently working for many years to strengthen communication and trust between law enforcement and immigrant and refugee communities; and WHEREAS, the City of Tukwila has limited resources, immigration law is complex, and enforcing federal immigration law is the exclusive authority of the federal government; and WHEREAS, the City of Tukwila commits its rights under the Tenth Amendment to the United States Constitution to refrain from performing the duties of the Department of Homeland Security for purposes of enforcing the Immigration and Nationality Act; and W: Word Processing \Ordinances\Compliance with federal immigration laws strike-thru 8-22-18 LH:bjs Page 1 of 3 17 WHEREAS, the City Council has received compelling public testimony from residents, citizens, constituents, and immigrant and refugee advocates in strong support of strengthening City regulations to further protect vulnerable individuals and families; and WHEREAS, the City Council desires to foster trust and cooperation between all City personnel and all members of the community to strengthen public health and safety; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY ORDAINS AS FOLLOWS: Section 1. Regulations Established. Tukwila Municipal Code (TMC) Chapter 2.98, "Compliance with Federal Immigration Laws," is hereby established to read as follows: CHAPTER 2.98 COMPLIANCE WITH FEDERAL IMMIGRATION LAWS Sections: 2.98.010 Immigration Inquiries Prohibited 2.98.020 Enforcement of Federal Immigration Law 2.98.030 Applicability Section 2. Regulations Established. TMC Section 2.98.010, "Immigration Inquiries Prohibited," is hereby established to read as follows: 2.98.010 Immigration Inquiries Prohibited Unless otherwise required by law or court order, or during the course of a criminal investigation where identity is in question and cannot otherwise be determined, no officer, agent, or employee of the City of Tukwila shall inquire into the immigration or citizenship status of any person or engage in activities designed to ascertain the immigration status of any person. Section 3. Regulations Established. TMC Section 2.98.020, "Enforcement of Federal Immigration Law," is hereby established to read as follows: 2.98.020 Enforcement of Federal Immigration Law A. Unless otherwise required by law or court order, no officer of the City of Tukwila shall stop, search, arrest, detain, or continue to detain a person based on any administrative or civil immigration detainer request unless accompanied by a valid criminal warrant issued by a judge or magistrate. B. The Tukwila Police Department shall not stop, search, investigate, arrest, or detain an individual based solely on immigration or citizenship status. C. Unless Immigration and Customs Enforcement (ICE) agents have a criminal warrant or City officials have a legitimate law enforcement purpose that is not solely related to the enforcement of civil immigration laws, the City shall not give ICE agents access to individuals in the City's custody. W: Word Processing\Ordinances\Compliance with federal immigration laws strike-thru 8-22-18 1 8 LH:bjs Page 2 of 3 D. The Tukwila Police Department shall maintain policies and training procedures consistent with this chapter. Section 4. Regulations Established. TMC Section 2.98.030, "Applicability," is hereby established to read as follows: 2.98.030 Applicability A. This chapter is intended to be consistent with federal laws regarding communications between local jurisdictions and federal immigration authorities, including but not limited to United States Code Title 8, Section 1373. B. Nothing in this chapter shall be construed to prohibit any Tukwila City officer or employee from cooperating with federal immigration authorities as required by law. C. Nothing in this chapter is intended to create or form the basis for liability on the part of the City, or its officers, employees or agents. Section 5. Corrections by City Clerk or Code Reviser. Upon approval of the City Attorney, the City Clerk and the code reviser are authorized to make necessary corrections to this ordinance, including the correction of clerical errors; references to other local, state or federal laws, codes, rules, or regulations; or ordinance numbering and section/subsection numbering. Section 6. Severability. If any section, subsection, paragraph, sentence, clause or phrase of this ordinance or its application to any person or situation should be held to be invalid or unconstitutional for any reason by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this ordinance or its application to any other person or situation. Section 7. Effective Date. This ordinance or a summary thereof shall be published in the official newspaper of the City, and shall take effect and be in full force five days after passage and publication as provided by law. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Regular Meeting thereof this day of , 2018. ATTEST/AUTHENTICATED: Christy O'Flaherty, MMC, City Clerk APPROVED AS TO FORM BY: Rachel B. Turpin, City Attorney Allan Ekberg, Mayor Filed with the City Clerk: Passed by the City Council: Published: Effective Date: Ordinance Number: W: Word Processing\Ordinances\Compliance with federal immigration laws strike-thru 8-22-18 LH:bjs Page 3 of 3 19 20 CI GEN A SIS �lleet' Date Prepared by Vlezyrer~'.r re Coun,i1 retdeza? 07/23/ .8 VC 08/06/18 VC 08/27/18 VC 09/04/8 VC ITEM INFOR AT ON SPONSOR: VICKY CARLSEN ORIGIN,\1.r' G ,,NI \ DA1'1_?.: 07/23/18 1t,f,NI) \ h1°PM1I11,r Amend TIM1 C Chapter 3.48 -.Commercial Parking Tax GOR1' Dt.reusjion 7/23,V /27 ❑ Motion 1'IIg I.>ate RA, Resolution )4tg Date 09/04/18 Ordinance ❑ ,Bid .'iward 111 s Date C PubfTearing lltg i rte J Other l2tg Date tlr, Dzrte Mts Date 09/04/78 1 SI )NSt)R ❑Ctuncx`1 � 1 eryor ❑f 1.1 CDCD unce ❑.Fire CTS ❑PRSR f Po/ite ❑P1f2 f :ourt I>c7NS>I's The Council is being asked to approve the ordinance amending TMC Chapter 3.48 related to commercial parking tax. In addition, an appeal fee is presented via resolution. Mtg. C CDN Comm Trans Infrastructure n Arts Comm. DATE: 7/17 & 8/21 Finance Comm. [ Public Safety Comm. Comm. E Planning Comm. CI LAIR: UINN I Parks CC MMIT"TEE RECOMMENDATIONS: SP()NSOR/AoaIIN. COmM11`IPI; Finance Unanimous Approval; Forward to Committee of the Whole COST IMPACT / FUND SOURCE I SI'I N17I'1'C?12I? RI?t)1r1121:I AMOUNT BUDGETED APPROPRIATION REQUIRED Fund Source: Comments: TG. DATE RECORD OF COUNCIL ACTION 07/23/18 Forward to Regular Meeting 08/06/18 Forward back to Finance Com for discussion regarding non-profit organizations TG. DATE ATTACHMENTS 07/2/18 Informational Memorandum dated 07/11/18, with a chments 08/6/ Forward back to Finance Committee 08/27/18 Informational Memorandum dated 8/15/18 Ordinance and Resolution Minutes from the Finance Committee meeting of 8/21/18 ©9/4/18 of L I 22 City of Tukwila Allan Ekberg, Mayor INFORMATIONAL ME ORANDU TO: Finance Committee FROM: Peggy McCarthy, Finance Director BY: Vicky Carlsen, Deputy Finance Director CC: Mayor Ekberg DATE: August 15, 2018 SUBJECT: Revisions to Tukwila Municipal Code 3.48 — Commercial Parking Tax (Updated from August 6, 2018 Committee of the Whole meeting) ISSUE Recommendation for Council to modify Tukwila Municipal Code (TMC) 3.48 to: 1) Increase the Commercial Parking Tax Rate and 2) add a penalty for late payment. BACKGROUND In 1998, the Tukwila City Council adopted Ordinance 1852 which provided for a five percent tax to be levied on gross revenues generated by commercial parking lots in the City. Since the adoption of the Ordinance, the taxation rate has remained unchanged. A public hearing on proposed revisions was held on November 21, 2017 and the draft ordinance has been further revised based upon comments at the hearing. TMC requires that parking taxes be remitted on or before the last day of the month following the month during which the taxes were collected. However, the Municipal Code does not outline a penalty for late payments, and so there is no incentive for payments to be made on time. DISCUSSION The initial proposed revision included a rate change from 5% to 15%, with the new rate effective January 1, 2018. That Ordinance has been revised to include a more gradual schedule of increase, shown below. • January 1, 2019 8% tax • January 1, 2020 11% tax • January 1, 2021 15% tax This change alleviates most of the concerns heard from the business community. In addition, over 50% of parking taxes in Tukwila were paid late. Implementing a 10% late fee would encourage businesses to submit taxes on time, improving the predictability of cash flow, and bringing the parking tax penalty in line with penalties assessed for other City taxes. Follow up after August 6, 2018 Committee of the Whole Starfire Sports spoke at the August 6, 2016 meeting asking for relief from the proposed increase in parking taxes. Staff was requested to have a legal review associated with non-profit agencies and parking taxes. After legal review, it was determined that there is nothing that would prohibit the City from allowing for a different tax rate for non-profit agencies. Per RCW 82.80.030(2)(e) "The tax rate 23 INFORMATIONAL MEMO Page 2 varies with zuniOq0rlocation of the facility, the duration Ofthe pardOq.the time 0fentry Q[exit, the type oruse ofthe vehicle, orother reasonable factors." Staff isreoonnnnendingthat the ordinance bemodified toset the tax rate at596for commercial porNnqfaci|itieeoperated bynonprofit agonci8sonCity owned properties. Chonqinq the tax rate for Starfirewould result in a reduction in proiected revenue Qfapproximately $1Othousand iO2O1S.$21thousand iO2O2O.and $3Gthousand |U2O21. Another option toconsider would betoincrease the parhinq tax rate intwo steps rather than three. Effective January 2Q18the rate could increase to 1OY6and January 2O2Othe rate could increase to 1596. This would replace revenue lost if Gtar5na is capped at 596 and would increase'fundinq available for roadway projects. Th8fo||oVving chart ahovvo possible parking tax revenue under different scenarios. Potential Parking Tax Revenue (Based on2017 Proposed 3step increase (8Y6.11%, 16%) (Starfire not capped at 5%) 343 Proposed step increase (1O%,159) (Starfire not capped at 5%) 429 The City currently collects p8ddOgtax revenue from the fodkJVVOq p8dkingeSt@b||ShOn8OtI 8emTac Hotel Ernboasy, CHA Tukwila Doubletnee |nt'| Gateway E` Courtyard by Marriott, RT Hotels EconO' dqe.RTHotels <SomTeoNE, VVoahinqtonTowers, {}H/\Tukwila, 8tarfinaSports, Republic ParkinQ (Sounder stations), Republic p8rhinq (154^u ). Shuttle Park Two, Diamond ParNnq8vcs. FINANCIAL IMPACT The following projected revenues are based on 2017 tax revenues collected at the 5% rate. Projected Annual Commercial Parking Tax Revenue RECOMMENDATION The City Council iSbeing asked to give policy direction nOthe options described above for incorporation into the draft ordinance for Committee of the Whole review. 24 WA2m1OInfo wemos�p rongnm8.15.18.dmm NOTE: Text shown in underline format (pages 1 and 3) reflects changes made after the Regular Meeting on August 6, 2018. AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, REPEALING ORDINANCE NO. 1852; REENACTING TUKWILA MUNICIPAL CODE CHAPTER 3.48, "COMMERCIAL PARKING TAX," RELATING TO THE LOCAL OPTION TRANSPORTATION TAX TO INCREASE THE TAX RATE AND ADOPT A PENALTY FOR LATE PAYMENT; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, pursuant to RCW 82.80.030, the City of Tukwila is authorized to fix and impose a parking tax on all persons engaged in a commercial parking business within its respective jurisdiction; and WHEREAS, in 1998 the Tukwila City Council adopted Ordinance No. 1852, pursuant to RCW 82.80.030, to levy a 5% parking tax on all commercial parking businesses within the City; and WHEREAS, the City Council has determined that a rate increase is warranted as the City has a substantial need to increase tax revenue in order to discharge the expected expenses and obligations of the City, and based on review of neighboring cities' tax rates, and noting that the current tax rate has not been altered since its adoption 20 years ago; and WHEREAS, in addition to a rate increase, the Council desires the adoption of a penalty for late payment, as the timely payment of the tax is difficult to enforce absent a late penalty and nearly 50% of parking taxes in 2016 were remitted to the City after the due date, and it is standard practice for City taxes to include a penalty for late payment in order to provide stability for the City's budgeting purposes; and WHEREAS, the City Council has determined that it is reasonable and in the public interest for the tax rate to remain at 5% for commercial parking facilities operated by a nonprofit organization on City -owned property; and WHEREAS, the City held a duly noticed public hearing on this tax increase on November 27, 2017; W: Word Processing\Ordinances\Commercial Parking Tax amended-TMC 3.48 strike-thru 8-13-18 SW:bjs Page 1 of 6 25 NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY ORDAINS AS FOLLOWS: Section 1. Repealer. Ordinance No. 1852, as codified at Tukwila Municipal Code Chapter 3.48, is hereby repealed in its entirety. Section 2. TMC Chapter 3.48 Reenacted. Tukwila Municipal Code (TMC) Chapter 3.48 is hereby reenacted to read as follows: CHAPTER 3.48 COMMERCIAL PARKING TAX Sections: 3.48.010 Definitions 3.48.020 Exemptions 3.48.030 Local Option Transportation Tax Imposed 3.48.040 Tax in Addition to Other License Fees or Taxes 3.48.050 Exempt Vehicles 3.48.060 Taxes Collected by Business Operators 3.48.070 Late Penalty 3.48.080 Use of Fund 3.48.090 Liability and Reporting 3.48.100 Violation/Penalty 3.48.110 Appeal Procedure Section 3. TMC Section 3.48.010 is hereby reenacted to read as follows: 3.48.010 Definitions The following definitions shall apply throughout this chapter: 1. "Commercial parking business" means the ownership, lease, operation or management of a commercial parking lot in which fees are charged for parking. 2. "Commercial parking" means any transaction or arrangement whereby a vehicle is parked and a fee is charged for parking or allowing the vehicle to be parked. Commercial parking shall include instances where a fee is charged specifically for the parking of a vehicle. This shall include any business which uses part or all of its area to park vehicles for a fee where no other service, lodging or business is being provided or conducted in conjunction with the parking of the vehicle. Commercial parking shall also include instances such as when a guest of a hotel, motel or other lodging establishment is allowed to park or leave his/her vehicle before or after his or her lodging or business stay there so that, for a fee, the guest's vehicle is parked at the hotel, motel or other lodging establishment during days when the guest is no longer staying there. W: Word Processing \Ordinances\Commercial Parking Tax amended-TMC 3.48 strike-thru 8-13-18 26 SW:bjs Page 2 of 6 Section 4. TMC Section 3.48.020 is hereby reenacted to read as follows: 3.48.020 Exemptions The following exemptions to the commercial parking tax are allowed: 1. Local employee parking, with parking spaces provided or reserved for use by an employee who works within the City, where the employee parks his or her vehicle in connection with his or her employment, without regard to whether arrangements or payment for the parking is made by the employee or by his or her employer. 2. Apartments and condominiums, where parking is provided in conjunction with arrangements for residential living spaces. 3. Offices, retail establishments, warehouses and industrial buildings, where parking is provided in association with tenant arrangements for the use of such facilities. Section 5. TMC Section 3.48.030 is hereby reenacted to read as follows: 3.48.030 Local Option Transportation Tax Imposed There is hereby levied a special local option transportation tax to be imposed in connection with commercial parking businesses within the City. 1. For commercial parking businesses operated by nonprofit organizations on City -owned property, the tax shall be imposed at the rate of 5% of the gross revenues generated by non-exempt commercial parking charges and fees. 2. For all other commercial parking businesses, tThe tax shall be imposed at the rate of 8% of the gross revenues generated by non-exempt commercial parking charges and fees effective January 1, 2019, and then as follows: January 1, 2020: 11% of the gross revenues generated by non-exempt commercial parking charges and fees January 1, 2021: 15% of the gross revenues generated by non-exempt commercial parking charges and fees Section 6. TMC Section 3.48.040 is hereby reenacted to read as follows: 3.48.040 Tax in Addition to Other License Fees or Taxes The tax levied under this chapter shall be in addition to any license fee or tax imposed or levied under any law, statute or ordinance whether imposed or levied by the City, State or other governmental entity or political subdivision. Section 7. TMC Section 3.48.050 is hereby reenacted to read as follows: 3.48.050 Exempt Vehicles The tax shall not be levied on vehicles with official State disabled person decals, government vehicles which are exempt from tax, and tax-exempt carpool vehicles. W: Word Processing \Ordinances\Commercial Parking Tax amended-TMC 3.48 strike-thru 8-13-18 SW:bjs Page 3 of 6 27 Section 8. TMC Section 3.48.060 is hereby reenacted to read as follows: 3.48.060 Taxes Collected by Business Operators Taxes imposed herein shall be collected by the operators of the commercial parking businesses, and shall be due and payable to the City in monthly installments. The operators of the commercial parking businesses shall remit to the City the local option transportation taxes collected on or before the last day of the month following the month during which the taxes were collected. The City shall be authorized to review and inspect financial records involving activities of businesses which are taxable by this tax, at least quarterly each year. Section 9. TMC Section 3.48.070 is hereby established to read as follows: 3.48.070 Late Penalty If a Commercial Parking Business subject to this tax fails to pay any tax required by this chapter within 15 days after the due date thereof, there shall be added to such tax a penalty of 10`)/0 of the tax per month for each month overdue, which shall be added to the amount of the tax due. Section 10. TMC Section 3.48.080 is hereby reenacted to read as follows: 3.48.080 Use of Fund All revenues, assessments and other charges generated and collected as local option transportation taxes shall be placed in the City's 104 Bridge and Arterial Street Fund, to be used for transportation purposes within the Transportation Element of the Tukwila Comprehensive Plan, in accordance with RCW 82.80.070; and to be used for administration of the tax, including those activities of the City in keeping and tracking records, financial reports and other documents, reviewing filings and compiling reports by commercial parking businesses, and other activities involved in collection and enforcement of the tax. Section 11. TMC Section 3.48.090 is hereby reenacted to read as follows: 3.48.090 Liability and Reporting A. All officers, directors and managers of any organization or association operating a Commercial Parking Business, including owners and lessees of a parking facility used for Commercial Parking, shall be jointly and severally liable for the payment of said tax, penalties, and any fine imposed under this chapter B. The Finance Director shall have the power to adopt rules and regulations not inconsistent with the terms of this chapter for carrying out and enforcing the payment, collection and remittance of the tax herein levied; and a copy of the rules and regulations shall be on file and available for public examination in the City of Tukwila Finance Department. W: Word Processing\Ordinances\Commercial Parking Tax amended-TMC 3.48 strike-thru 8-13-18 28 SW:bjs Page 4 of 6 Section 12. TMC Section 3.48.100 is hereby reenacted to read as follows: 3.48.100 Violation/Penalty It is unlawful for any person, firm or corporation engaged in a Commercial Parking Business to fail or refuse to collect and remit parking taxes as required by the provisions of this chapter or to gain for himself or herself some advantage or benefit from the tax, whether direct or indirect. Any such violation shall constitute a misdemeanor and shall be punishable by a fine not to exceed $1,000 and/or by imprisonment not exceeding 90 days. Any such fine shall be in addition to any tax and penalties required. Section 13. TMC Section 3.48.110 is hereby established to read as follows: 3.48.110 Appeal Procedure A. Any person aggrieved by the calculation of the tax determined to be due to the City pursuant to this chapter may appeal to the Finance Director or his/her designee from such determination by filing a written notice of appeal with the City Clerk within 20 calendar days from the date on which such person was given notice of the tax. The notice of appeal must state the grounds for appeal, including a detailed explanation of why the amount of the tax was incorrect. The Finance Director or designee shall review the basis for the appeal and may request clarification from the appellant. After the review is complete, the Finance Director or designee shall issue an administrative decision that may sustain or modify the amount of tax owed. Notice of the administrative decision shall be sent to the appellant by certified mail within 10 days of issuance. B. The appellant, if aggrieved by the decision of the Finance Director or designee, may then appeal to the City Hearing Examiner within 20 calendar days of the date the administrative decision is mailed to the appellant. The notice of appeal must state the grounds for appeal, including a detailed explanation of why the administrative decision is incorrect. The notice of appeal must be accompanied by an Appeal Fee in accordance with the fee schedule adopted by resolution of the City Council. C. Upon timely filing of a notice of appeal, the Finance Director shall schedule a hearing on the appeal before the City's Hearing Examiner. The hearing shall be conducted no later than 30 days from the date of the notice of appeal, unless an extension is agreed to by the appellant or otherwise ordered by the Hearing Examiner for good cause shown. Notice of the hearing and the appeal shall be given to the appellant by certified mail at least five days prior to the date of the hearing. D. The hearing shall be governed by the City of Tukwila Hearing Examiner's procedural rules. The hearing shall be de novo. The decision of the City's Hearing Examiner or other hearing body shall be based upon a preponderance of the evidence. The burden of proof shall be on the appellant. The Hearing Examiner or other hearing body may affirm, reverse or modify the Finance Director's decision. E. Within 20 business days, excluding holidays recognized by the City of Tukwila, from the date of the hearing on an appeal under this section, the Hearing Examiner shall issue a written decision which shall set forth the reasons therefor. W: Word Processing \Ordinances\Commercial Parking Tax amended-TMC 3.48 strike-thru 8-13-18 SW:bjs Page 5 of 6 29 Section 14. Corrections by City Clerk or Code Reviser. Upon approval of the City Attorney, the City Clerk and the code reviser are authorized to make necessary corrections to this ordinance, including the correction of clerical errors; references to other local, state or federal laws, codes, rules, or regulations; or ordinance numbering and section/subsection numbering. Section 15. Severability. If any section, subsection, paragraph, sentence, clause or phrase of this ordinance or its application to any person or situation should be held to be invalid or unconstitutional for any reason by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this ordinance or its application to any other person or situation. Section 16. Effective Date. This ordinance or a summary thereof shall be published in the official newspaper of the City, and shall take effect and be in full force five days after passage and publication as provided by law. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Regular Meeting thereof this day of , 2018. ATTEST/AUTHENTICATED: Christy O'Flaherty, MMC, City Clerk APPROVED AS TO FORM BY: Rachel B. Turpin, City Attorney Allan Ekberg, Mayor Filed with the City Clerk: Passed by the City Council: Published: Effective Date: Ordinance Number: W: Word Processing\Ordinances\Commercial Parking Tax amended-TMC 3.48 strike-thru 8-13-18 30 sw:bis Page 6 of 6 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, ADOPTING A FEE SCHEDULE FOR TUKWILA MUNICIPAL CODE CHAPTER 3.48, "COMMERCIAL PARKING TAX." WHEREAS, the City Council intends to remove specific amounts for fees and charges from the Tukwila Municipal Code in favor of a City-wide fee resolution; and WHEREAS, the updated commercial parking tax ordinance references an appeal process, including an appeal fee, which will be included as part of the City-wide fee resolution; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY RESOLVES AS FOLLOWS: Fee Schedule. The following fee shall be charged to appellants by the City of Tukwila Finance Department to appeal a commercial parking tax decision: Type of appeal Fee Hearing Examiner Appeal Fee TMC 3.48.110 $250.00 PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Regular Meeting thereof this day of , 2018. ATTEST/AUTHENTICATED: Christy O'Flaherty, MMC, City Clerk Verna Seal, Council President APPROVED AS TO FORM BY: Filed with the City Clerk: Passed by the City Council: Resolution Number: Rachel B. Turpin, City Attorney W:\VVord Processing\Resolutions\Commercial parking tax appeal fee schedule 7-9-18 SWNC:bjs Page 1 of 1 31 32 Finance Committee Minutes August 21, 2018 B. Ordinance and Resolution: Updating Commercial Parking Tax Staff is seeking Council approval of an ordinance and resolution to amend Tukwila Municipal Code 3.48 to gradually increase the commercial parking tax from 5% to 15% and impose a late penalty of 10% per month. The Committee of the Whole sent the legislation back to Committee, asking for information on the legality of exempting nonprofits based upon public comment received. Staff presented an option that would retain the 5% rate for nonprofits operating on City property, which would currently apply only to Starfire Sports. Doing so would reduce projected revenue by approximately $10K in 2019, $21K in 2020, and $36K in 2021. To offset this revenue loss, the tax could be increased in two steps rather than three, going to 10% in 2019 and 15% in 2020. Councilmember Robertson spoke in favor of exempting Starfire with the two- step increase. Councilmembers Quinn and Kruller supported exempting Starfire with the three - step increase. Staff will draft the ordinance reflecting this majority recommendation and present it to the Committee of the Whole. MAJORITY APPROVAL. FORWARD TO AUGUST 27, 2018 COMMITTEE OF THE WHOLE. C. Employee Compensation Policy Staff presented policy recommendations in the areas of above and below market adjustments, comparable cities, compression, recruitment incentives, and compensation review process for non -represented employees. Staff also performed a market study with the newly released 2018 salary data from AWC and the results show that the City is still close to the market and considered competitive. Councilmember Robertson requested that the table in Exhibit A be updated to include cities +60% assessed valuation. He requested that the table in Exhibit B include columns showing population and percentage change. Chair Quinn said these should be additional tables not to replace those already in the Exhibits. DISCUSSION ONLY. RETURN TO COMMITTEE D. 2018 2nd Quarter Financial Report Staff presented the Committee with the City's 2018 2nd Quarter Financial Report which captures the general state of financial affairs and highlights significant items and trends. General Fund results are positive with an increase in fund balance of $3.2 million, and revenues of $32.7 million coming in close to budget. Sales tax collected through May reflects a 4%year over year increase, and admission tax and building permit fees are both strong. Departmental under expenditures reached almost $2 million. Councilmember Robertson asked that the revenue table on page 75 call out retail sales tax by itself in a new line or a footnote. Chair Quinn would like a better understanding of the 3% departmental reductions to be discussed at the upcoming budget work session. Committee members also asked for an explanation of the decline in utility tax. DISCUSSION ONLY. E. 2019-2020 Biennial Budget: City Council Staff presented the proposal for the 2019-2020 City Council departmental budget, which includes salaries and wages, benefits, supplies, and services. As the City is transitioning to Priority Based Budgeting, staff defined the City Council's programs as "Community Engagement and Events," "Governmental Affairs and Appointments," and "Legislative Oversight." Budget Oversight may be pulled out into its own category for the purpose of scoring accurately against the City's strategic goals. The proposed Council budget includes reductions 33 34 UNCIL GE IA S SIS elleetia‘g Date Prepared 1.)), illayar's r, len) Council review 08/27/18 PM ITEM INFORMATION ITEM No, 3.E. SIAH, Si'( )NSoit: PEGGY MCCARTHY ORIGIN kJ AGI.ND,\ DATh:8/27/18 ,\GI'NID \ Il LAI TIT1,1 2N0 Quarter 2018 Financial Status Report c \II c( )Ry gl Di,,,,o,i0/7 8/27/28 rAlotion ..,INDrite E ReioluIron ,ITIs Dote E Ord/name A l',Dcile L Brd ./bpard APg Dale _ Pulthc Elea ii n,y, L Other Mtg Dale AIt.gDate m q Date SI' ON,m )R ,ountil A Ia)or Li1R DCD Fawn v L Fire LTS I 1) ef7R LPo/ice )IF E1Co,ert Review of the 2018 Financial Status Report SUM \I \ RY RI VII \\ I'll) BY C.O.W. \Itg. — CDN Comm Trans &Infrastructure Arts Comm, DATE: 8/21/18 g Finance Comm. E Public Safety Cumin, Comm. Ell Planning Comm. Cl lAIR: QUINN 1-1 Parks COMMVITEE RECOMMENDATIONS: Sikr\soR/AnNriN. Cc)ll MI Finance 1'1 11 , Forward to 27 C.O.W. Meeting COST IMPACT / FUND SOURCE FAN mAiuto RIANIRI I) AMOUNT BUDGETED APPROPRIATION REQUIRED Fund Source: Comments: MTG. DATE RECORD OF COUNCIL ACTION TG. DATE ATTACHMENTS /27Informational Memorandum dated 8/1519 2018 2nd Quarter Financial Report Powerpoint presentation Minutes from Finance Committee meeting of 8/2 8 1-4 36 City of Tukwila Allan Ekberg, Mayor TO: CC: INFORMATIONAL MEMORANDUM Finance Committee Mayor Ekberg FROM: Peggy McCarthy, Finance Director DATE: August 15, 2018 SUBJECT: 2018 2nd Quarter Financial Report SUMMARY The quarterly financial report summarizes for the City Council the Citywide financial results and highlights significant items or trends. The second quarter financial report is based on financial data available as of August 14, 2018 for the reporting period ending June 30, 2018. Allocated budgets are calculated by analyzing the patterns of revenue received and expenditures made in the previous year and allocating the current year budget using the same patterns. The following provides a high-level summary of the City's financial performance on a cash basis. Additional details can be found in the attached financial reports. GENERAL FUND The general fund is the City's largest fund and accounts for most City resources and services with the major service being public safety. General Fund operating results for the first half of 2018 were positive with an increase in fund balance of $3.2 million beating the increase for the same period last year by $300,000. Revenues of $32.7 million approached budget falling short by a just $108,995. Departments responded cooperatively and successfully to the Administration's request to reduce expenditures for the year by 3%, or $1.7 million. This annual reduction goal has been met and exceeded within the first six months of the year with departmental expenditures coming in almost $2 million ($1,998,246) under budget for a 3.4% savings. A more detailed discussion of revenues and expenditures follow. General Fund 2018 Revenues vs Expenditures (Through June 2018) Revenues Expenditures $32.77 $29.54 $32.88 $34.26 $0 $5 $10 $15 $20 $25 $30 $35 $40 Mil'inns 37 INFORMATIONAL MEMO Page 2 The chart below provides a look at revenues and expenses over the last 14 months. The trend lines are calculated using a 2-month average for both revenues and expenses. The revenue peaks in April/May and October/November as the result of property tax revenue. $9 o $8 $7 $6 $5 $4 $3 $2 $1 $0 i eneral Fund ollin 14 rr onth 'evenue and xpense Summary Operating Revenues Expenses • • • • • • 2 per. Mov. Avg. (Operating Revenues) 2 per. Mov. Avg. (Expenses) Revenues (see the General Fund Revenue report attached) Revenues totaled $32.7 million compared with a budget of $32.8 million. Property tax, reported on line 11 of the General Fund Revenue report, exceeds budget due to the timing of collections - more revenue was received in the first half of the year than expected - with a small portion coming from the collection of prior year tax assessments. Annual revenue is expected to equal or slightly exceed budget. Sales tax, reported on line 12 of the General Fund Revenue Report, includes retail sales tax, criminal justice sales tax and natural gas sales tax. Retail sales tax collections, shown in this report on a cash basis (November and December of 2017 and January through April of 2018), were $774,495 less than expected. The actual 2018 retail sales tax collected through May however reflects a better picture with a 4% year over year increase and a lower negative budget variance of $338,000. If this trend continues, sales tax for the year is expected to come within $400,000 - $600,000 of budget. The second quarter sales tax report will be presented at the September 5th Finance Committee meeting and provide more detail. Admission Tax revenue, line 13, grew faster than expected due largely to the tax contributions from a new establishment. A closer review of Admission tax will take place at the September 5th Finance Committee meeting. Building permit fees, line 22, and plan check and review fees, line 35, combined are $553,000 more than expected, a 57% positive budget variance, and $340,000 more than the same period last year, a 29% increase, reflecting the active development climate in the City. 38 INFORMATIONAL MEMO Page 3 Security revenue, line 33, declined from prior years and is less than budget. Most of the revenue is derived from fees charged for Police Patrols at the Westfield Southcenter Mall. When the fee for service was increased in 2017, the service level was reduced to two patrols per week from seven patrols per week, thus reducing the revenue. Recreation fees, line 36, comprised of both facility rental fees and program fees are $146,396 or 11% less than expected and 19% below prior year revenue. Recreation staff provided the following explanation: "Facility rental income for 2018 and beyond will be lower than previous years due to increased use of facilities by programs. There is an increased focus on programs per council guidance. For example, the before and after school program in conjunction with the school district has not only reduced rental income, it has also decreased income for after school programs through offering discounts for families on free and reduced lunch. Please see council committee agenda packet from the 5/29/2018 CDN meeting for more information regarding the after -school program". Transfers in, line 47, has a budget of $6 million, however these transfers are not expected to occur in 2018. The anticipated sale of the urban renewal property to a developer, with a corresponding debt payoff, is expected to occur no later than 2022. The other budgeted land sales have been dedicated to the Public Safety Plan. Year -to -Date General Fund Revenues Compared to Budget (Through June 2018) Property Taxes Sales & Use Taxes Admissions Tax Utility Tax Interfund Utility Tax Gambling & Excise Tax Licenses and Permits Intergovernmental Charges for Services Fines & Penalites Misc Indirect Cost Allocation Tukwila Village $8,432 $8,096 $98 $112 $310 $263 $0 $0 $1,148 $971 $1,163 $1,163 $2,090 $2,238 $2,004 $1,994 $3,632 $3,261 $2,688 $2,633 $0 $2,000 $4,000 $6,000 $8,000 im Year to Date ■ Budget 9 597 $10,372 $10,000 Thousands 39 INFORMATIONAL MEMO Page 4 Expenditures (see the General Fund Expenditure report attached) Departmental Expenditures. As mentioned above, overall the budgetary savings from departmental under expenditures reached almost $2.00U.000with total expenditures of$27.5million aocompared hnabudget of$20.Smillion. The Finance Department had the best performance with a 10Y6 under expenditure, due to unfilled positions throughout the six-month period. Expenditures for two departments came in over budget - the City Attorney's office at 19% or $136,000 over and the Technology and Innovation Services department with a $223,000 or 11 % overage. The City Attorney costs are related to the services provided in negotiating land purchase agreements for the Public Safety Plan. Technology and Innovations Services expenditures include a software purchase that was budgeted in 2017 but purchased in 2018; this will be considered for a budget amendment. Their expenditures represent 53% of the annual budget with 50% of the year completed. Tranofaro'uutho Other Funds. Of the $9.5 million budgeted annual transfers out from the General Fund to other funds, only $4.3 million is expected tubetransferred. The $2.25million payoff ofthe urban renewal debt will not take place in2018 aeitwas refinanced in2017. The debt will bopaid off when the associated urban renewal property, the seized motel property, iasold hoadeveloper. This iaexpected tooccur by2022. The Arterial Street fund appears to have sufficient funding without the budgeted $31VI transfer -in from the General Fund -thio transfer isnot expected tobomade. Year to Date Department Expenditures Compared to A||Qc@f63d Budget '198 ^- [ThrOUOh|Un632018) City Council Mayor Human Resources Finance Attorney Recreation Municipal Court Police Fire Tech. &Innovation Public Works Park Maintenance Street Maint& 0pn Dept 20 A% No 374 NUFAMMem Lim $1.808 $1.&1O 1,412 $1,682 1,441 $1.779 $1,836 .051 $0.184 $1,081 own DNWAWAWM $1.790 ,505 ,507 � $0 $1,000 $2.00 $3.00 $4.00 $5.00 $6.00 $7,000 $8,000 $9,000 $10,000 4Year to Date MAllocated Budget Thousands INFORMATIONAL MEMO Page 5 FUND SUMMARY The charts below is a summary of ending balances for each of the fund types as of June 30, 2018. Fund Summary General/ Contingency Special Revenue Capital Projects Enterprise Internal Service Debt Service Beginning Fund Balance 18,145,352 1,367,091 52,986,711 17,425,401 5,945,177 1,139,216 Revenues 32,786,443 311,949 14,825,594 12,275,164 7,498,457 2,120,120 Expenditures (29,543,278) (95,138) (23,607,154) (15,152,345) (7,534,230) (2,016,548) Ending Fund Balance 21,388,518 1,583,902 44,205,151 14,548,220 5,909,404 1,242,788 General/Contingency General Fund General Contingency Total Beginning Fund Balance 11,868,277 6,277,074 18,145,351 Revenues 32,767,446 18,997 32,786,443 Expenditures (29,543,278) - (29,543,278) Ending Fund Balance 15,092,445 6,296,071 21,388,516 Special Revenue Funds: Special revenue funds account for revenue sources and expenditures that are legally restricted to a specific purpose. The City has two special revenue funds: Lodging Tax and Seizure. The Lodging Tax fund receives a special excise tax on lodging charges and is used to promote tourism. The seizure fund accounts for the yearly accumulation of drug seizure funds and is used for seizure related expenditures. Special Revenue Funds Lodging Tax Seizure Beginning Fund Balance 1,139,775 227,316 Revenues 306,396 5,553 Expenditures (80,498) (14,640) Ending Fund Balance 1,365,673 218,229 Capital Projects Funds The City has eight capital projects funds. Revenue and expenditure details for the funds are as follows: Capital Project Funds Residential Streets Arterial Streets Land Acq, Rec. & Park Dev. Facility Replacement Gen Gov't Improvements Fire Impact Fees Public Safety Plan Public Works Shops P Beginning Fund Balance 6,176,418 3,436,437 4,067,756 2,205,169 368,801 7,210 36,724,920 - Revenues 359,576 5,422,195 415,007 21,214 52,131 234,915 320,556 8,000,000 Expenditures (2,289,642) (5,379,356) (3,072,693) (9,493) (19,075) - (5,690,858) (7,146,036) Ending Fund Balance 4,246,352 3,479,276 1,410,070 2,216,890 401,857 242,125 31,354,618 853,964 41 INFORMATIONAL MEMO Page 6 Through June 30, the major Residential Street projects were the 42nd Ave S Phase III and the 53rd Ave S street improvement projects which include undergrounding of utilities and installation of sidewalks. Several arterial street projects were under way during the second quarter including design work on the Strander Blvd Extension Phase 3, retrofitting of the Boeing Access Road bridge and major maintenance on three other bridges. A $3 million from the Land Acquisition, Recreation & Park Development fund has been dedicated to financing for the Public Safety Plan. The balance in the Fire Impact fee fund will be transferred to the Public Safety Plan to help fund the new fire stations. Design and property acquisition activity continues with the Public Safety Plan in addition to the purchase of fire equipment and apparatus. A deposit was made with the court in February for the purchase of property for the Public Works Shops. See the Public Safety Financial Oversight Committee August 6, 2018 report for more detailed information. Enterprise Funds The City's four enterprise funds account for operations with revenues primarily provided from user fees, charges, or contracts for services. The City has three utilities and one golf course. The following chart summaries activity for the second quarter: Enterprise Funds Water Sewer Foster Golf Surface Water' Beginning Fund Balance* 5,690,592 8,696,675 602,269 2,998,807 Revenues 3,080,857 5,151,450 839,446 3,203,411 Expenditures (3,834,238) (4,866,211) (902,549) (5,549,347) Ending Fund Balance 4,937,211 8,981,913 539,166 652,871 * Foster Golf Beginning Fund Balance is adjusted to remove effect of GASB 68 Net Pension Liability Revenue for water consumption and the golf course is weather dependent and is typically lower during the winter months while expenditures remain consistent throughout the year. Expenditures include a transfer from Utilities to Public Works of $1.2 million for land purchase for the new Public Works facility. Utility funds will be reimbursed when bonds are sold. Internal Service Funds Internal service funds provide services to other City departments and include functions such as employee and LEOFF 1 retiree medical insurance as well as equipment rental and replacement. Through the end of June, all internal service funds have sufficient funds to meet expenses. Expenditures include about $3.7M for the purchase of new fire trucks which was reimbursed by a transfer from the Public Safety Plan fund. Internal Service Funds Fleet Self Insured Healthcare - Actives Self Insured Healthcare Retirees Beginning Fund Balance 4,178,570 1,066,595 700,012 Revenues 4,458,442 2,913,634 126,382 Expenditures (4,483,016) (2,867,392) (183,822) Ending Fund Balance 4,153,996 1,112,837 642,572 42 E F H I J K M N 0 P 5 GENERAL FUND YTD AS OF JUNE 30, 2018 6 CITY OF TUKWILA 7 GENERAL FUND REVENUES 8 BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL 9 SUMMARY BY REVENUE TYPE OVER/(UNDER) % CHANGE 2018 ALLOCATED 2016/ 2017/ 10 2018 ANNUAL ALLOCATED 2016 2017 2018 BDGT % RECD 2017 2018 11 PROPERTY TAX 15,279,302 8,095,685 7,799,265 7,872,347 8,431,899 336,214 55% 1% 7% 12 SALES TAX 20,607,102 10,371,805 9,474,472 9,453,723 9,597,309 (774,495) 47% (0)% 2% 13 ADMISSIONS TAX 774,000 399,487 352,284 375,163 500,310 100,823 65% 6% 33% 14 UTILITY TAX 4,205,513 2,237,867 2,122,520 2,217,480 2,090,161 (147,706) 50% 4% (6)% 15 INTERFUND UTILITY TAX 2,205,000 1,031,158 1,012,244 1,061,752 1,104,427 73,269 50% 5% 4% 16 GAMBLING & EXCISE TAX 4,045,414 1,994,414 1,745,709 1,966,648 2,003,990 9,577 50% 13% 2% 17 TOTAL GENERAL REVENUE 47,116,331 24,130,415 22,506,495 22,947,111 23,728,096 (402,319) 50% 2% 3% 18 19 RGRL - - - - - - 0% 0% 0% 20 BUSINESS LICENSES 2,834,790 2,584,110 2,386,291 2,324,298 2,604,540 20,429 92% (3)% 12% 21 RENTAL HOUSING 49,000 46,996 36,830 40,570 46,930 (66) 96% 10% 16% 22 BUILDING PERMITS 1,449,600 630,123 674,976 810,774 980,939 350,815 68% 20% 21% 23 TOTAL LICENSES AND PERMITS 4,333,390 3,261,229 3,098,097 3,175,643 3,632,408 371,179 84% 3% 14% 24 25 SALES TAX MITIGATION 1,140,000 571,830 566,726 551,309 531,733 (40,097) 47% (3)% (4)% 26 FRANCHISE FEE 2,199,500 1,079,458 1,123,539 1,111,149 1,187,097 107,639 54% (1)% 7% 27 GRANT 545,517 287,969 197,973 345,746 202,449 (85,519) 37% 75% (41)% 28 STATE ENTITLEMENTS 425,403 232,641 153,438 223,694 246,653 14,012 58% 46% 10% 29 INTERGOVERNMENTAL 531,454 460,996 53,309 459,806 520,165 59,169 98% 763% 13% 30 TOTAL INTERGOVERNMENTAL REVENUE 4,841,874 2,632,893 2,094,985 2,691,704 2,688,097 55,203 56% 28% (0)% 31 32 GENERAL GOVERNMENT 35,265 18,190 18,417 21,915 17,505 (685) 50% 19% (20)% 33 SECURITY 693,726 331,432 301,497 283,370 167,037 (164,396) 24% (6)% (41)% 34 TRANSPORTATION 109,000 59,000 22,550 6,281 540 (58,460) 0% (72)% (91)% 35 PLAN CHECK AND REVIEW FEES 905,090 344,041 478,369 378,123 547,095 203,054 60% (21)% 45% 36 CULTURE AND REC FEES 1,060,500 561,937 582,238 513,770 415,377 (146,560) 39% (12)% (19)% 37 TOTAL CHARGES FOR SERVICES 2,803,581 1,314,601 1,403,070 1,203,459 1,147,554 (167,046) 41% (14)% (5)% 38 39 FINES & PENALTIES 266,829 111,824 111,869 115,497 98,273 (13,551) 37% 3% (15)% 40 MISC 583,694 262,657 331,342 276,426 310,197 47,539 53% (17)% 12% 41 INDIRECT COST ALLOCATION 2,325,643 1,162,822 1,116,738 1,139,529 1,162,822 (0) 50% 2% 2% 42 TOTAL OTHER INCOME 3,176,166 1,537,302 1,559,949 1,531,452 1,571,291 33,988 49% (2)% 3% 43 44 TOTAL OPERATING REVENUE 62,271,342 32,876,441 30,662,595 31,549,369 32,767,446 (108,995) 53% 3% 4% 45 47 TRANSFERS IN (TUKWILA VILLAGE) 6,050,000 0% 0% 0% 48 Urban Renewal debt payoff 2,250,000 49 Tukwila Village 2,775,000 50 Former FS 53, other 1.025,000 52 TOTAL REVENUE 68,321,342 32,876,441 30,662,595 31,549,369 32,767,446 (108,995) 48.0% 3% 4% 43 t"GENERAL FUND CITY {FTUKWILA GENERAL FUND EXPENDITURES BUDGET ACTUAL COMPARISON OF RESULTS Variance as %ofAnnual Budget, (under spent) over spent SUMMARY OPEXPENDITURES BY DEPARTMENT 2018AwwuAL 2018 ALLOCATED 2016 2017 oom ACTUAL ovEnVuwoERV mcHAwos ALLOCATED eooT m sXpswosm 2016 /2017 2017 m018 01 City Council 430.319 198.401 169.503 170.803 188.549 (14.852) 43% 1% 7% '3"& 03 Mayor 4.143.051 1.819.197 1.790.259 1.700.083 1.808.411 (110.787) 44% (1)% 2% '3% 04 Human Resources 728.083 350.559 337.075 324.015 313.304 (43.185) 43% (4)% (3)% '0% 05 Finance 2.733.010 1.081.707 1.264.011 1.348.097 1.412.212 (269.405) 52% 6% 5% '10% OO Attorney 733.185 230.180 224.271 215.424 374.128 135.948 51% (4)% 74% 18"& 07 Parko& Recreation 15 4.791.778 2.504.092 1.990.312 2.171.471 2.130.269 (373.823) 44% O% (2)% 'O% 08 Community Development 3.071.100 1.035.814 1.539.530 1.017.648 1.039.701 (190.153) 45% 5% 1% '5% 09 Municipal Court 1.295.812 628.099 571.555 587.840 826.187 (2.712) 48% 5& 5% 0% 10 Police 18.899.049 9.644.201 9.101.296 8.837/452 8.791.007 (852.053) 46Y6 (3)% (1)Y6 4% 11 Fire 12,432.589 6.184,400 5.637.308 5.957.171 5.850.702 (333.758) 47% 6% (2)% '3% 12 Technology & Innovation Svcs m 2.040.071 848.296 584.490 713'029 1.081.145 232.849 53% 20% 51% 11% 16 Public Works & Street Maintenance 7.025.880 3,449.399 3.311.804 3.235.270 3.302.825 (146,473) 47% (2)% 2% '2Y6 Departmental Expenditures 59.025.013 29.489.305 26.540.874 20.853.700 27.514.261 (1'975.104) 47% 2% 2% '3Y6 20 Transfers toother Funds 9.539.021 4.769.811 2.563.114 1.403.002 2.029.017 (2.740.794) 21% (42)% 36% Debt service 5.848.580 4.585.290 2.412.818 1.343.002 1.078.003 (2.706.427) 32% (44)% 40% Capital Projects 3.322.000 1.001.000 975.500 1.050.000 (611.000) 32% Residential streets 100.000 Arterial Street 3.000.000 1.500.000 775.500 (1.500.000) Fund 301.arts program 122.000 61.000 (51.000) Gen'|gmvtimprovements 200.008 100.000 100.000 50.000 (50.000) 25% PVVshops 1.000.000 1.000.000 Other transfers: 369.041 184.521 150.000 150.000 150.000 (34.521) 41% 0% 0% Contingency fund - - Golf course 300.000 150.000 150.000 150.00 150.000 50% O% 0% Firemen's pension 69.041 34.521 - - (34.521) Total Expenditures 68.564.634 34.259.175 29.103.989 28,617.595 29.543.278 (4.715.898) 43% (2)% 3% Percent myear completed GENERAL FUND YTD AS OF JUNE 30, 2018 CITY OF TUKWILA GENERAL FUND EXPENDITURES BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY OF SALARIES AND BENEFITS 2018 ANNUAL 2018 ALLOCATED 2016 2017 2018 ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 11 Salaries 28,339,011 14,158,130 13,200,954 13,442,632 13,466,275 (691,855) 48% 2% 0% 12 Extra Labor 754,693 315,685 290,979 278,306 291,422 (24,263) 39% (4)% 5% 13 Overtime 1,632,035 928,495 655,729 834,294 689,733 (238,762) 42% 27% (17)% 15 Holiday Pay 525,583 78,440 79,341 74,220 94,903 16,463 18% (6)% 28% 21 FICA 1,843,030 940,288 855,265 882,387 885,839 (54,450) 48% 3% 0% 22 Pension-LEOFF 2 880,275 406,330 396,304 404,422 415,357 9,027 47% 2% 3% 23 Pension-PERS/PSERS 1,608,904 784,550 690,084 716,661 824,466 39,916 51% 4% 15% 24 Industrial Insurance 940,895 451,190 315,495 302,907 299,866 (151,324) 32% (4)% (1)% 25 Medical & Dental 6,395,135 3,248,886 2,816,652 2,815,157 2,754,779 (494,107) 43% (0)% (2)% 26 Unemployment 13,000 - 19,276 471 18,354 18,354 141% (98)% 3794% 28 Uniform/Clothing 10,500 2,041 1,731 1,178 1,738 (303) 17% (32)% 48% Total Salaries and Benefits 42,943,061 21,314,035 19,321,810 19,752,633 19,742,732 (1,571,303) 46% 2% (0)% Percent of year completed 50.00% BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY OF SUPPLIES, SERVICES, AND CAPITAL 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED % BDGT EXPENDED 2016/2017 2017/2018 31 Supplies 34 Items Purchased for resale 35 Small Tools 41 Professional Services 42 Communication 43 Travel 44 Advertising 45 Rentals and Leases 46 Insurance 47 Public Utilities 48 Repairs and Maintenance 49 Miscellaneous 51 Inter -Governmental 53 Ext Taxes, Oper. Assess 64 Machinery & Equipment 1,176,504 22,000 97,318 3,304,461 436,370 189,880 51,500 2,313,038 976,992 1,928,305 799,988 1,564,472 3,191,119 5 30,000 663,993 15,003 31,331 1,085,044 185,974 109,601 18,817 1,238,585 976,344 908,286 267,237 1,075,921 1,582,171 1 17,023 541,264 15,203 30,840 998,812 166,010 75,062 11,870 1,308,261 810,799 819,837 308,226 503,410 1,261,325 7 368,336 637,853 14,001 40,432 1,032,464 170,497 102,643 9,932 1,073,148 887,617 903,702 244,682 587,940 1,454,234 115 41,807 487,678 16,954 38,837 1,391,524 179,920 81,957 19,946 1,196,604 974,873 957,053 201,124 710,107 1,468,089 429 46,590 (176,316) 1,951 7,506 306,480 (6,054) (27,644) 1,129 (41,981) (1,471) 48,767 (66,113) (365,814) (114,082) 427 29,567 41% 77% 40% 42% 41% 43% 39% 52% 100% 50% 25% 45% 46% 8571% 155% 18% (8)% 31% 3% 3% 37% (16)% (18)% 9% 10% (21)% 17% 15% 1445% (89)% (24)% 21% (4)% 35% 6% (20)% 101% 12% 10% 6% (18)% 21% 1% 271% 11% Total Supplies, Services, and Capital 16,081,952 8,175,332 7,219,263 7,201,067 7,771,683 (403,649) 48% (0)% 8% Percent of year completed 50.00% 45 CITY COUNCIL YTD AS OF JUNE 30, 2018 CITY OF TUKWILA GENERAL FUND EXPENDITURES BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED % EXPENDED 2016/2017 2017/2018 BDGT 11 Salaries 201,663 100,206 95,969 99,101 102,174 1,968 51% 3% 3% 21 FICA 15,833 7,870 7,541 7,800 8,031 161 51% 3% 3% 23 Pension-PERS/PSERS 11,614 5,362 4,937 5,210 6,309 947 54% 6% 21% 24 Industrial Insurance 3,117 1,508 1,173 1,098 1,107 (401) 36% (6)% 1% 25 Medical & Dental 60,822 30,402 26,780 29,520 29,543 (860) 49% 10% 0% Total Salaries & Benefits 293,049 145,348 136,400 142,729 147,163 1,816 50% 5% 3% 31 Supplies 4,370 1,910 2,235 830 1,195 (716) 27% (63)% 44% 41 Professional Services 76,500 14,000 1,865 - 14,000 - 18% - - 42 Communication 6,000 3,228 2,622 2,256 2,432 (796) 41% (14)% 8% 43 Travel 40,000 30,040 19,736 21,273 15,013 (15,027) 38% 8% (29)% 49 Miscellaneous 10,400 3,875 6,645 3,806 3,746 (129) 36% (43)% -2% Total Operating Expenses 137,270 53,054 33,103 28,165 36,386 (16,668) 27% (15)% 29% Total Expenses 430,319 198,401 169,503 170,893 183,549 (14,852) 43% 1% 7% Percent of year completed 50.00% 46 MAYOR YTD AS OF JUNE 30, 2018 CITY OF TUKWILA GENERAL FUND EXPENDITURES SUMMARY BUDGET ACTUAL COMPARISON OF RESULTS BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 11 Salaries 1,538,960 790,765 750,434 735,026 739,223 (51,542) 48% (2)% 1% 12 Extra Labor 53,500 24,228 1,000 8,581 18,476 (5,752) 35% 758% 115% 13 Overtime 532 - - - - - - - - 21 FICA 114,605 60,386 56,793 56,881 58,158 (2,228) 51% 0% 2% 23 Pension-PERS/PSERS 184,336 87,755 80,286 78,764 94,523 6,768 51% (2)% 20% 24 Industrial Insurance 6,235 3,230 2,258 2,448 2,238 (992) 36% 8% (9)% 25 Medical & Dental 319,358 160,733 137,371 142,249 145,694 (15,039) 46% 4% 2% Total Salaries & Benefits 2,217,526 1,127,097 1,028,142 1,023,948 1,058,312 (68,785) 48% (0)% 3% 31 Supplies 59,544 22,925 20,796 16,218 24,954 2,029 42% (22)% 54% 35 Small Tools 5,500 - 1,239 - - - - - - 41 Professional Services 1,169,970 464,575 397,358 453,328 472,058 7,483 40% 14% 4% 42 Communication 112,600 34,230 33,100 23,966 27,279 (6,952) 24% (28)% 14% 43 Travel 41,550 18,706 16,090 11,838 12,306 (6,400) 30% (26)% 4% 44 Advertising 19,750 4,926 2,758 3,609 2,615 (2,311) 13% 31% (28)% 45 Rentals and Leases 40,026 22,247 11,568 19,612 20,434 (1,813) 51% 70% 4% 48 Repairs and Maintenance 32,460 3,278 17,407 1,166 8,429 5,151 26% (93)% 623% 49 Miscellaneous 407,725 218,399 202,141 210,039 179,061 (39,339) 44% 4% (15)% 51 Inter -Governmental 37,000 2,815 2,959 2,959 2,964 150 8% (0)% 0% Total Operating Expenses 1,926,125 792,101 762,117 742,736 750,099 (42,002) 39% (3)% 1% Total Expenses 4,143,651 1,919,197 1,790,259 1,766,683 1,808,411 (110,787) 44% (1)% 2% Percent of year completed MAYOR DIVISION SUMMARY 50.00% YTD AS OF JUNE 30, 2018 SUMMARY BY DIVISION BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 ADMINISTRATION 956,084 467,900 425,841 457,446 479,238 11,338 50% 7% 5% ECONOMIC DEVELOPMENT 381,890 202,603 273,044 202,807 194,134 (8,469) 51% (26)% (4)% CITY CLERK 779,453 321,250 381,262 276,323 318,939 (2,312) 41% (28)% 15% COMMUNICATIONS 643,731 296,844 196,726 261,687 298,234 1,390 46% 33% 14% HUMAN SERVICES 820,380 415,443 303,949 367,827 316,748 (98,695) 39% 21% (14)% COURT DEFENDER 477,000 201,829 192,150 191,318 188,530 (13,298) 40% (0)% (1)% SISTER CITIES COMM. 6,475 - 4,613 - - - - - - PLANNING COMMISSION 3,750 2,518 549 570 2,415 (103) 64% 4% 324% EQUITY & DIVERSITY COMMISSION 3,200 967 30 44 1,306 339 41% 46% 2883% ARTS COMMISSION 5,000 2,516 2,596 2,612 2,634 118 53% 1% 1% PARKS COMMISSION 3,688 2,251 2,126 1,030 814 (1,437) 22% (52)% (21)% LIBRARY ADVISORY BOARD 5,000 1,191 1,064 840 517 (674) 10% (21)% (38)% COMMUNITY PROMOTION 26,000 3,588 5,946 3,833 4,572 984 18% (36)% 19% VOTER REGISTRATION COSTS 32,000 298 364 347 330 32 1% (5)% (5)% Total Expenses 4,143,651 1,919,197 1,790,259 1,766,683 1,808,411 (110,787) 44% (1)% 2% Percent of year completed 50.00% 47 MAYOR ADMINISTRATION YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 11 Salaries 363,565 180,748 172,992 177,761 185,154 4,406 51% 3% 4% 12 Extra Labor 5,000 2,396 1,000 1,711 - (2,396) - 71% - 21 FICA 24,219 13,141 14,196 14,785 15,329 2,188 63% 4% 4% 23 Pension-PERS/PSERS 43,209 20,040 17,723 19,001 23,286 3,246 54% 7% 23% 24 Industrial Insurance 1,169 597 453 386 416 (181) 36% (15)% 8% 25 Medical & Dental 81,546 40,553 35,442 38,014 38,147 (2,406) 47% 7% 0% Total Salaries & Benefits 518,708 257,476 241,805 251,657 262,332 4,856 51% 4% 4% 31 Supplies 17,200 8,908 7,799 5,448 5,166 (3,742) 30% (30)% (5)% 41 Professional Services 190,000 74,676 40,806 70,828 69,249 (5,427) 36% 74% (2)% 42 Communication - - - 58 597 597 - - 930% 43 Travel 20,000 9,212 7,290 6,373 8,220 (992) 41% (13)% 29% 45 Rentals and Leases 25,926 15,400 8,017 12,998 12,204 (3,197) 47% 62% (6)% 48 Repairs and Maintenance 3,250 - - - - - - - - 49 Miscellaneous 181,000 102,227 120,124 110,085 121,471 19,244 67% (8)% 10% Total Operating Expenses 437,376 210,424 184,036 205,789 216,906 6,483 50% 12% 5% Total Expenses 956,084 467,900 425,841 457,446 479,238 11,338 50% 7% 5% Percent of year completed MAYOR ECONOMIC DEVELOPMENT 50.00% YTD AS OF JUNE 30, 2018 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 11 Salaries 251,962 126,032 188,562 123,364 128,577 2,544 51% (35)% 4% 12 Extra Labor 8,000 8,000 - 6,450 120 (7,880) 2% (98)% 21 FICA 18,084 9,669 13,651 9,729 9,498 (170) 53% (29)% (2)% 23 Pension-PERS/PSERS 30,248 14,161 19,314 13,781 16,083 1,922 53% (29)% 17% 24 Industrial Insurance 779 534 416 730 265 (269) 34% 75% (64)% 25 Medical & Dental 23,067 11,526 17,660 10,423 10,520 (1,005) 46% (41)% 1% Total Salaries & Benefits 332,140 169,923 239,605 164,477 165,064 (4,859) 50% (31)% 0% 31 Supplies 1,000 635 665 294 597 (38) 60% (56)% 103% 41 Professional Services 16,000 9,841 6,100 27,295 10,715 874 67% 347% (61)% 43 Travel 6,000 4,034 245 574 416 (3,618) 7% 134% (28)% 44 Advertising 2,000 - - - - - - - - 49 Miscellaneous 24,750 18,170 26,429 10,165 17,342 (828) 70% (62)% 71% Total Operating Expenses 49,750 32,680 33,440 38,330 29,070 (3,610) 58% 15% (24)% Total Expenses 381,890 202,603 273,044 202,807 194,134 (8,469) 51% (26)% (4)% Percent of year completed 50.00% 48 MAYOR CITY CLERK YTD AS OF JUNE 30, 2018 SUMMARY BUDGET ACTUAL COMPARISON OF RESULTS BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 11 Salaries 378,905 179,122 182,819 162,462 184,209 5,087 49% (11)% 13% 12 Extra Labor 35,000 8,832 - 8,832 - 25% - - 21 FICA 31,067 14,621 13,633 12,125 14,496 (125) 47% (11)% 20% 23 Pension-PERS/PSERS 45,490 20,019 20,356 18,087 24,438 4,418 54% (11)% 35% 24 Industrial Insurance 1,948 901 685 578 706 (195) 36% (16)% 22% 25 Medical & Dental 100,515 49,822 43,130 45,458 46,323 (3,500) 46% 5% 2% Total Salaries & Benefits 592,925 273,318 260,624 238,710 279,003 5,686 47% (8)% 17% 31 Supplies 12,308 6,724 5,212 5,115 4,807 (1,917) 39% (2)% (6)% 41 Professional Services 6,000 2,553 1,048 909 1,052 (1,501) 18% (13)% 16% 42 Communication 72,600 18,027 18,945 15,945 18,720 693 26% (16)% 17% 43 Travel 5,500 3,384 1,801 1,397 1,335 (2,049) 24% (22)% (4)% 44 Advertising 12,300 4,797 2,707 3,609 2,486 (2,311) 20% 33% (31)% 45 Rentals and Leases 10,100 3,197 1,919 3,826 5,129 1,932 51% 99% 34% 48 Repairs and Maintenance 24,710 1,278 17,407 1,166 1,391 113 6% (93)% 19% 49 Miscellaneous 43,010 7,973 14,899 5,646 5,015 (2,958) 12% (62)% (11)% 64 Machinery & Equipment - - 56,700 - - - - - - Total Operating Expenses 186,528 47,933 120,638 37,613 39,935 (7,997) 21% (69)% 6% Total Expenses 779,453 321,250 381,262 276,323 318,939 (2,312) 41% (28)% 15% Percent of year completed MAYOR COMMUNICATIONS 50.00% YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 11 Salaries 366,939 182,173 119,366 167,397 174,336 (7,836) 48% 40% 4% 12 Extra Labor 5,000 5,000 - 420 9,524 4,524 190% - 2168% 21 FICA 27,713 13,611 8,804 12,407 13,654 43 49% 41% 10% 23 Pension-PERS/PSERS 44,069 20,441 13,279 18,653 22,117 1,677 50% 40% 19% 24 Industrial Insurance 1,559 749 429 517 582 (167) 37% 21% 13% 25 Medical & Dental 78,951 37,190 25,986 34,191 38,403 1,212 49% 32% 12% Total Salaries & Benefits 524,231 259,164 167,863 233,586 258,617 (546) 49% 39% 11% 31 Supplies 9,000 2,112 2,127 1,153 8,622 6,510 96% (46)% 648% 35 Small Tools 5,500 - - - - - - - - 41 Professional Services 35,000 8,165 - 7,171 3,590 (4,575) 10% - (50)% 42 Communication 40,000 16,203 14,155 7,963 7,961 (8,242) 20% (44)% (0)% 43 Travel 4,000 2,058 2,408 3,494 2,317 259 58% 45% (34)% 44 Advertising 5,000 - - - - - - - - 45 Rentals and Leases 4,000 3,650 1,632 2,789 3,101 (548) 78% 71% 11% 48 Repairs and Maintenance 2,000 2,000 - - 7,038 5,038 352% - - 49 Miscellaneous 15,000 3,493 8,541 5,531 6,987 3,494 47% (35)% 26% Total Operating Expenses 119,500 37,681 28,863 28,101 39,616 1,936 33% (3)% 41% Total Expenses 643,731 296,844 196,726 261,687 298,234 1,390 46% 33% 14% Percent of year completed 50.00% 49 MAYOR HUMAN SERVICES YTD AS OF JUNE 30, 2018 SUMMARY BUDGET ACTUAL COMPARISON OF RESULTS BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 11 Salaries 177,589 122,689 86,696 104,042 66,947 (55,742) 38% 20% (36)% 12 Extra Labor 500 - - - - - - - - 13 Overtime 532 - - - - - - - - 21 FICA 13,522 9,344 6,509 7,835 5,180 (4,164) 38% 20% (34)% 23 Pension-PERS/PSERS 21,320 13,093 9,613 9,242 8,599 (4,494) 40% (4)% (7)% 24 Industrial Insurance 780 448 275 237 268 (180) 34% (14)% 13% 25 Medical & Dental 35,279 21,641 15,153 14,162 12,301 (9,340) 35% (7)% (13)% Total Salaries & Benefits 249,522 167,216 118,245 135,518 93,295 (73,921) 37% 15% (31)% 31 Supplies 1,688 380 379 366 378 (2) 22% (3)% 3% 41 Professional Services 433,470 167,271 157,254 156,031 198,441 31,170 46% (1)% 27% 43 Travel 500 18 233 - 18 - 4% - - 49 Miscellaneous 135,200 80,557 27,839 75,912 24,616 (55,941) 18% 173% (68)% Total Operating Expenses 570,858 248,226 185,704 232,309 223,453 (24,774) 39% 25% (4)% Total Expenses 820,380 415,443 303,949 367,827 316,748 (98,695) 39% 21% (14)% Percent of year completed MAYOR COURT DEFENDER 50.00% YTD AS OF JUNE 30, 2018 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 31 Supplies 41 Professional Services - 477,000 - 201,829 - 192,150 475 190,844 - 188,530 - (13,298) - 40% - - (1)% (1)% Total Operating Expenses 477,000 201,829 192,150 191,318 188,530 (13,298) 40% (0)% (1)% Total Expenses 477,000 201,829 192,150 191,318 188,530 (13,298) 40% (0)% (1)% Percent of year completed MAYOR SISTER CITIES COMM. 50.00% YTD AS OF JUNE 30, 2018 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL COMPARISON OF RESULTS 2018 2018 ANNUAL ALLOCATED ACTUAL OVER/(UNDER) % CHANGE 2016 2017 2018 ALLOCATED % BDGT EXPENDED 2016/2017 2017/2018 31 Supplies 425 - - - - - - - - 41 Professional Services 500 - - - - - 43 Travel 5,050 - 4,113 - - - - - - 49 Miscellaneous 500 - 500 - - - Total Operating Expenses 6,475 - 4,613 - - - - - - Total Expenses 6,475 - 4,613 - - - - - - Percent of year completed 50.00% 50 MAYOR PLANNING COMMISSION YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 31 Supplies 43 Travel 49 Miscellaneous 1,000 500 2,250 1,000 - 1,518 99 - 450 - - 570 1,163 - 1,252 163 - (266) 116% - 56% - - 27% - - 120% Total Operating Expenses 3,750 2,518 549 570 2,415 (103) 64% 4% 324% Total Expenses 3,750 2,518 549 570 2,415 (103) 64% 4% 324% Percent of year completed MAYOR EQUITY & DIVERSITY COMMISSION 50.00% YTD AS OF JUNE 30, 2018 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 31 Supplies 49 Miscellaneous 1,200 2,000 67 900 - 30 44 - 406 900 339 - 34% 45% - 827% - Total Operating Expenses 3,200 967 30 44 1,306 339 41% 46% 2883% Total Expenses 3,200 967 30 44 1,306 339 41% 46% 2883% Percent of year completed MAYOR ARTS COMMISSION 50.00% YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 51 Inter -Governmental 5,000 2,516 2,596 2,612 2,634 118 53% 1% 1% Total Operating Expenses 5,000 2,516 2,596 2,612 2,634 118 53% 1% 1% Total Expenses 5,000 2,516 2,596 2,612 2,634 118 53% 1% 1% Percent of year completed 50.00% 51 MAYOR PARKS COMMISSION YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 31 Supplies 49 Miscellaneous 1,688 2,000 251 2,000 372 1,754 380 650 66 748 (185) (1,252) 4% 37% 2% (63)% (83)% 15% Total Operating Expenses 3,688 2,251 2,126 1,030 814 (1,437) 22% (52)% (21)% Total Expenses 3,688 2,251 2,126 1,030 814 (1,437) 22% (52)% (21)% Percent of year completed MAYOR LIBRARY ADVISORY BOARD 50.00% YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 31 Supplies 5,000 1,191 1,064 840 267 (924) 5% (21)% (68)% Total Operating Expenses 5,000 1,191 1,064 840 517 (674) 10% (21)% (38)% Total Expenses 5,000 1,191 1,064 840 517 (674) 10% (21)% (38)% Percent of year completed MAYOR COMMUNITY PROMOTION 50.00% YTD AS OF JUNE 30, 2018 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 31 Supplies 9,035 1,659 3,080 2,103 3,482 1,823 39% (32)% 66% 41 Professional Services 12,000 239 - 250 481 242 4% - 93% 44 Advertising 450 129 51 - 129 - 29% - - 48 Repairs and Maintenance 2,500 - - - - - - - - 49 Miscellaneous 2,015 1,561 1,575 1,480 480 (1,081) 24% (6)% (68)% Total Operating Expenses 26,000 3,588 5,946 3,833 4,572 984 18% (36)% 19% Total Expenses 26,000 3,588 5,946 3,833 4,572 984 18% (36)% 19% Percent of year completed 50.00% MAYOR 52 YTD AS OF JUNE 30, 2018 VOTER REGISTRATION COSTS BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT EXPENDED 2016/2017 2017/2018 51 Inter -Governmental 32,000 298 364 347 330 32 1% (5)% (5)% Total Operating Expenses 32,000 298 364 347 330 32 1% (5)% (5)% Total Expenses 32,000 298 364 347 330 32 1% (5)% (5)% Percent of year completed 50.00% 53 HUMAN RESOURCES YTD AS OF JUNE 30, 2018 CITY OF TUKWILA GENERAL FUND EXPENDITURES SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BOLT % EXPENDED 2016/2017 2017/2018 11 Salaries 413,405 209,452 206,203 203,530 191,773 (17,679) 46% (1)% (6)% 12 Extra Labor 6,000 - - - - - - - - 21 FICA 29,517 15,549 15,150 14,930 14,163 (1,385) 48% (1)% (5)% 23 Pension-PERS/PSERS 49,626 23,640 22,873 22,578 24,232 593 49% (1)% 7% 24 Industrial Insurance 1,564 764 550 515 480 (284) 31% (6)% (7)% 25 Medical & Dental 84,021 43,396 34,428 31,233 25,193 (18,202) 30% (9)% (19)% Total Salaries & Benefits 584,133 292,799 279,204 272,787 255,841 (36,958) 44% (2)% (6)% 31 Supplies 11,017 6,741 3,508 7,869 3,760 (2,981) 34% 124% (52)% 41 Professional Services 98,575 36,595 43,984 29,772 37,966 1,371 39% (32)% 28% 42 Communication 50 - - - - - - - - 43 Travel 3,000 1,646 591 677 - (1,646) - 15% - 44 Advertising 6,250 3,457 4,225 1,733 2,895 (562) 46% (59)% 67% 45 Rentals and Leases 5,108 871 2,520 872 775 (96) 15% (65)% (11)% 48 Repairs and Maintenance 15,500 10,730 2,790 - 10,730 - 69% - - 49 Miscellaneous 4,450 3,719 854 10,305 1,397 (2,322) 31% 1106% (86)% Total Operating Expenses 143,950 63,760 58,472 51,228 57,523 (6,237) 40% (12)% 12% Total Expenses 728,083 356,559 337,675 324,015 313,364 (43,195) 43% (4)% (3)% Percent of year completed 50.00% 54 FINANCE YTD AS OF JUNE 30, 2018 CITY OF TUKWILA GENERAL FUND EXPENDITURES BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) %CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 11 Salaries 1,074,555 539,178 507,570 518,237 500,853 (38,325) 47% 2% (3)% 12 Extra Labor 60,000 21,250 - 5,920 13,433 (7,818) 22% - 127% 13 Overtime 9,289 9,289 380 3,939 14,377 5,088 155% 938% 265% 21 FICA 81,183 41,464 38,336 40,024 40,379 (1,085) 50% 4% 1% 23 Pension-PERS/PSERS 130,302 60,864 56,676 57,251 64,738 3,874 50% 1% 13% 24 Industrial Insurance 4,676 2,285 1,564 1,503 1,611 (674) 34% (4)% 7% 25 Medical & Dental 241,615 120,794 96,396 106,117 94,268 (26,526) 39% 10% (11)% 26 Unemployment 13,000 - - - - - - - - Total Salaries & Benefits 1,614,620 795,124 700,920 732,991 729,658 (65,466) 45% 5% (0)% 31 Supplies 19,000 4,746 6,180 4,091 15,696 10,950 83% (34)% 284% 35 Small Tools 5,000 478 4,048 - 478 - 10% - - 41 Professional Services 170,000 41,040 30,907 66,338 29,423 (11,617) 17% 115% (56)% 42 Communication 1,000 423 - 202 240 (182) 24% - 19% 43 Travel 10,000 6,795 3,217 6,159 5,197 (1,598) 52% 91% (16)% 45 Rentals and Leases 3,500 1,280 1,368 1,098 295 (985) 8% (20)% (73)% 46 Insurance 399,096 398,448 338,340 352,082 393,975 (4,473) 99% 4% 12% 48 Repairs and Maintenance 68,900 31,152 59,781 66,785 15,029 (16,123) 22% 12% (77)% 49 Miscellaneous 441,900 402,223 120,048 116,349 222,222 (180,001) 50% (3)% 91% Total Operating Expenses 1,118,396 886,584 563,891 613,106 682,554 (204,030) 61% 9% 11% Total Expenses 2,733,016 1,681,707 1,264,811 1,346,097 1,412,212 (269,495) 52% 6% 5% Percent of year completed 50.00% 55 ATTORNEY YTD AS OF JUNE 30, 2018 CITY OF TUKWILA GENERAL FUND EXPENDITURES BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVERJ(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 201612017 201712018 12 Extra Labor 5,000 2,579 1,302 1,272 3,877 1,297 78% (2)% 205% 21 FICA 355 183 100 97 297 113 84% (2)% 205% 24 Industrial Insurance 100 45 17 15 49 3 49% (9)% 221% Total Salaries & Benefits 5,455 2,808 1,418 1,384 4,222 1,414 77% (2)% 205% 31 Supplies 6,000 3,234 2,011 1,396 2,548 (686) 42% (31)% 83% 41 Professional Services 717,230 231,082 220,842 211,208 367,014 135,932 51% (4)% 74% 45 Rentals and Leases 2,100 1,053 - 1,435 340 (713) 16% - (76)% 48 Repairs and Maintenance 1,400 - - - - - - - - 49 Miscellaneous 1,000 4 - - 4 - 0% - - Total Operating Expenses 727,730 235,372 222,853 214,039 369,906 134,534 51% (4)% 73% Total Expenses 733,185 238,180 224,271 215,424 374,128 135,948 51% (4)% 74% Percent of year completed 50.00% 56 RECREATION DEPARTMENT CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF JUNE 30, 2018 SUMMARY BUDGET ACTUAL COMPARISON OF RESULTS BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BOOT % EXPENDED 2016/2017 2017/2018 11 Salaries 1,428,670 862,431 658,188 706,932 664,527 (197,904) 47% 7% (6)% 12 Extra Labor 521,939 221,758 217,591 205,021 204,062 (17,695) 39% (6)% (0)% 13 Overtime 4,179 91 2,407 16 777 686 19% (99)% 4684% 21 FICA 147,242 84,450 66,372 68,491 65,770 (18,680) 45% 3% (4)% 23 Pension-PERS/PSERS 171,528 97,758 82,206 87,267 95,012 (2,746) 55% 6% 9% 24 Industrial Insurance 87,287 39,102 33,930 27,587 26,128 (12,974) 30% (19)% (5)% 25 Medical & Dental 346,798 202,800 148,235 163,956 156,926 (45,873) 45% 11% (4)% 26 Unemployment - - (2,894) 404 266 266 - (114)% (34)% 28 Uniform/Clothing 235 235 - 225 - (235) - - - Total Salaries & Benefits 2,707,878 1,508,624 1,206,035 1,259,898 1,213,469 (295,155) 45% 4% (4)% 31 Supplies 130,067 65,244 59,132 57,946 47,255 (17,989) 36% (2)% (18)% 34 Items Purchased for resale 22,000 15,003 15,203 14,001 16,954 1,951 77% (8)% 21% 35 Small Tools 11,000 2,323 - 1,631 1,425 (898) 13% - (13)% 41 Professional Services 199,300 58,291 69,341 52,241 59,549 1,258 30% (25)% 14% 42 Communication 12,150 10,119 5,458 4,054 3,858 (6,261) 32% (26)% (5)% 43 Travel 8,725 5,687 2,720 10,458 7,466 1,779 86% 285% (29)% 44 Advertising 22,500 8,934 4,424 4,137 6,916 (2,018) 31% (6)% 67% 45 Rentals and Leases 49,260 29,778 24,978 21,690 19,492 (10,286) 40% (13)% (10)% 48 Repairs and Maintenance 30,400 4,509 9,892 986 8,035 3,526 26% (90)% 715% 49 Miscellaneous 109,400 53,100 32,699 38,669 56,204 3,104 51% 18% 45% 64 Machinery & Equipment 30,000 17,022 - 20,983 - (17,022) - - - Total Operating Expenses 624,802 270,010 223,846 226,796 227,154 (42,856) 36% 1% 0% Total Expenses 3,332,680 1,778,634 1,429,881 1,486,695 1,440,623 (338,011) 43% 4% (3)% Percent of year completed RECREATION DIVISION SUMMARY 50.00% YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY DIVISION 2017 ANNUAL 2017 ALLOCATED 2015 2016 ACTUAL OVER/(UNDER) %CHANGE 2017 ALLOCATED BOOT % EXPENDED 2015/2016 2016/2017 ADMINISTRATION 390,201 215,472 136,130 200,138 246,862 31,390 63% 47% 23% RECREATION 444,908 377,460 793,705 214,632 474,305 96,846 107% (73)% 121% PRESCHOOL PROGRAM 80,728 44,290 - 46,737 44,505 215 55% - (5)% YOUTH PROGRAMS 583,211 225,598 - 206,605 157,394 (68,204) 27% - (24)% TEEN PROGRAMS 205,557 88,520 - 90,235 80,574 (7,946) 39% - (11)% YOUTH WELLNESS AND ENRICHMEC 152,175 76,438 - 75,463 21,817 (54,621) 14% - (71)% ADULT WELLNESS AND ENRICHMEI 219,197 92,310 - 85,779 133,049 40,739 61% - 55% SENIOR ADULT PROGRAMS 180,186 89,802 - 87,067 90,236 434 50% - 4% COMMUNITY EVENTS AND VOLUNTE 286,272 119,567 136,847 100,749 76,925 (42,642) 27% (26)% (24)% PLANNING AND BUSINESS OPS 472,355 282,076 - 214,340 5,963 (276,113) 1% - (97)% RENTAL OPERATIONS 317,890 167,100 363,199 164,948 108,961 (58,140) 34% (55)% (34)% Total Expenses 3,332,680 1,778,634 1,429,881 1,486,695 1,440,592 (338,042) 43% 4% (3)% Percent of year completed 50.00% 57 RECREATION ADMINISTRATION YTD AS OF JUNE 30, 2018 SUMMARY BUDGET ACTUAL COMPARISON OF RESULTS BY EXPENDITURE TYPE 2017 ANNUAL 2017 ALLOCATED 2015 2016 ACTUAL OVER/(UNDER) % CHANGE 2017 ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 11 Salaries 253,158 134,949 97,248 123,317 167,236 32,286 66% 27% 36% 12 Extra Labor 5,000 4,432 553 1,786 - (4,432) - 223% - 13 Overtime 464 - - - - - - - - 21 FICA 17,199 9,935 7,103 9,075 12,658 2,723 74% 28% 39% 23 Pension-PERS/PSERS 30,393 15,273 10,764 13,592 21,249 5,976 70% 26% 56% 24 Industrial Insurance 1,263 307 283 409 616 309 49% 44% 51% 25 Medical & Dental 35,557 18,035 15,108 22,580 31,921 13,886 90% 49% 41% Total Salaries & Benefits 343,034 182,932 131,060 170,759 233,679 50,748 68% 30% 37% 31 Supplies 5,917 5,917 1,369 4,749 2,233 (3,684) 38% 247% (53)% 41 Professional Services 2,500 2,500 - 1,020 274 (2,226) 11% - (73)% 42 Communication - - 305 293 373 373 - (4)% 27% 43 Travel 2,500 2,500 305 723 4,469 1,969 179% 137% 518% 48 Repairs and Maintenance 2,000 352 - - 352 - 18% - - 49 Miscellaneous 4,250 4,250 2,028 1,611 4,755 505 112% (21)% 195% 64 Machinery & Equipment 30,000 17,022 - 20,983 - (17,022) - - - Total Operating Expenses 47,167 32,541 5,069 29,379 13,183 (19,358) 28% 480% (55)% Total Expenses 390,201 215,472 136,130 200,138 246,862 31,390 63% 47% 23% Percent of year completed RECREATION RECREATION 50.00% YTD AS OF JUNE 30, 2018 SUMMARY BUDGET ACTUAL COMPARISON OF RESULTS BY EXPENDITURE TYPE 2017 ANNUAL 2017 ALLOCATED 2015 2016 ACTUAL OVER/(UNDER) °I° CHANGE 2017 ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 11 Salaries 197,480 197,480 329,700 94,920 244,337 46,857 124% (71)% 157% 12 Extra Labor 61,516 32,129 184,940 30,268 35,774 3,646 58% (84)% 18% 21 FICA 19,721 19,721 39,147 9,532 21,208 1,487 108% (76)% 122% 23 Pension-PERS/PSERS 23,708 23,708 43,621 12,107 32,979 9,271 139% (72)% 172% 24 Industrial Insurance 11,986 6,432 27,159 4,020 5,529 (903) 46% (85)% 38% 25 Medical & Dental 42,597 42,597 79,288 19,721 56,527 13,930 133% (75)% 187% Total Salaries & Benefits 357,008 322,067 700,961 170,982 396,620 74,553 111% (76)% 132% 31 Supplies 21,500 10,370 33,995 8,706 12,269 1,900 57% (74)% 41% 34 Items Purchased for resale - - (974) - - - - - 35 Small Tools 11,000 2,323 - 1,631 1,425 (898) 13% - (13)% 41 Professional Services 13,750 5,499 37,297 18,474 6,161 663 45% (50)% (67)% 42 Communication 2,850 1,319 1,727 895 1,897 578 67% (48)% 112% 43 Travel 1,800 613 2,246 2,123 1,146 533 64% (5)% (46)% 44 Advertising 4,800 3,070 110 260 - (3,070) - 137% - 45 Rentals and Leases - - 85 - 12,255 12,255 - - - 49 Miscellaneous 32,200 32,200 18,258 11,562 41,330 9,130 128% (37)% 257% Total Operating Expenses 87,900 55,393 92,744 43,651 77,686 22,293 88% (53)% 78% Total Expenses 444,908 377,460 793,705 214,632 474,305 96,846 107% (73)% 121% Percent of year completed 50.00% 58 RECREATION PRESCHOOL PROGRAM YTD AS OF JUNE 30, 2018 SUMMARY BUDGET ACTUAL COMPARISON OF RESULTS BY EXPENDITURE TYPE 2017 ANNUAL 2017 ALLOCATED 2015 2016 ACTUAL OVER/(UNDER) % CHANGE 2017 ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 11 Salaries 37,990 18,498 - 17,815 19,577 1,079 52% - 10% 12 Extra Labor 20,900 12,754 - 14,080 10,622 (2,132) 51% - (25)% 21 FICA 4,454 2,376 - 2,438 2,304 (71) 52% - (5)% 23 Pension-PERS/PSERS 4,568 2,314 - 3,170 3,350 1,036 73% - 6% 24 Industrial Insurance 2,312 1,394 - 1,129 923 (471) 40% - (18)% 25 Medical & Dental 404 404 - 205 1,297 893 321% - 531% Total Salaries & Benefits 70,628 37,740 - 38,838 38,073 333 54% - (2)% 31 Supplies 8,600 5,964 - 7,208 6,165 201 72% (14)% 41 Professional Services 1,000 86 - - 86 - 9% - 49 Miscellaneous 500 500 - 691 181 (319) 36% (74)% Total Operating Expenses 10,100 6,550 - 7,899 6,432 (119) 64% - (19)% Total Expenses 80,728 44,290 46,737 44,505 215 55% (5)% Percent of year completed RECREATION YOUTH PROGRAMS 50.00% YTD AS OF JUNE 30, 2018 SUMMARY BUDGET ACTUAL COMPARISON OF RESULTS BY EXPENDITURE TYPE 2017 ANNUAL 2017 ALLOCATED 2015 2016 ACTUAL OVER/(UNDER) % CHANGE 2017 ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 11 Salaries 151,231 76,035 - 73,599 41,370 (34,666) 27% - (44)% 12 Extra Labor 230,203 77,789 - 69,521 65,946 (11,844) 29% - (5)% 21 FICA 30,552 12,373 - 10,858 8,101 (4,272) 27% - (25)% 23 Pension-PERS/PSERS 18,155 8,346 - 11,605 7,873 (473) 43% - (32)% 24 Industrial Insurance 30,133 11,179 - 7,882 6,696 (4,482) 22% - (15)% 25 Medical & Dental 51,337 25,656 - 23,743 13,399 (12,258) 26% - (44)% Total Salaries & Benefits 511,611 211,379 - 197,214 143,384 (67,995) 28% - (27)% 31 Supplies 31,100 12,917 - 8,364 11,500 (1,417) 37% 37% 41 Professional Services 24,500 1,280 - 1,010 1,699 419 7% - 68% 49 Miscellaneous 16,000 22 - 18 812 789 5% - 4516% Total Operating Expenses 71,600 14,220 - 9,392 14,011 (209) 20% - 49% Total Expenses 583,211 225,598 - 206,605 157,394 (68,204) 27% - (24)% Percent of year completed 50.00% 59 RECREATION YTD AS OF JUNE 30, 2018 TEEN PROGRAMS SUMMARY BUDGET ACTUAL COMPARISON OF RESULTS BY EXPENDITURE TYPE 2017 ANNUAL 2017 ALLOCATED 2015 2016 ACTUAL OVER/(UNDER) % CHANGE 2017 ALLOCATED BDGT EXPENDED 2015/2016 2016/2017 11 Salaries 67,796 33,767 - 32,520 32,365 (1,403) 48% - (0)% 12 Extra Labor 63,850 21,713 - 19,963 18,111 (3,602) 28% - (9)% 21 FICA 10,070 4,262 - 4,015 3,821 (441) 38% - (5)% 23 Pension-PERS/PSERS 8,140 3,866 - 4,378 4,940 1,074 61% - 13% 24 Industrial Insurance 9,191 3,543 - 2,671 2,513 (1,030) 27% - (6)% 25 Medical & Dental 25,630 12,809 - 11,856 10,450 (2,359) 41% - (12)% Total Salaries & Benefits 184,677 79,960 - 75,404 72,199 (7,761) 39% - (4)% 31 Supplies 7,650 2,694 - 2,987 2,732 37 36% (9)% 41 Professional Services 5,050 4,300 - 4,259 3,060 (1,241) 61% (28)% 45 Rentals and Leases 180 180 - 1,346 272 92 151% (80)% 49 Miscellaneous 8,000 1,385 - 1,173 1,736 351 22% - 48% Total Operating Expenses 20,880 8,560 - 14,832 8,375 (185) 40% - (44)% Total Expenses 205,557 88,520 - 90,235 80,574 (7,946) 39% (11)% Percent of year completed RECREATION YOUTH WELLNESS AND ENRICHMENT 50.00% YTD AS OF JUNE 30, 2018 SUMMARY BUDGET ACTUAL COMPARISON OF RESULTS BY EXPENDITURE TYPE 2017 ANNUAL 2017 ALLOCATED 2015 2016 ACTUAL OVER/(UNDER) % CHANGE 2017 ALLOCATED BDGT EXPENDED 2015/2016 2016/2017 11 Salaries 67,929 33,958 - 32,658 (10,978) (44,936) (16)% - (134)% 12 Extra Labor 12,700 12,700 - 15,750 21,887 9,187 172% - 39% 21 FICA 6,169 3,631 - 3,703 829 (2,803) 13% - (78)% 23 Pension-PERS/PSERS 8,155 4,234 - 4,592 1,319 (2,915) 16% - (71)% 24 Industrial Insurance 4,247 2,344 - 1,946 336 (2,008) 8% - (83)% 25 Medical & Dental 17,775 8,881 - 8,220 3,050 (5,831) 17% - (63)% Total Salaries & Benefits 116,975 65,749 - 66,869 16,443 (49,307) 14% - (75)% 31 Supplies 5,600 4,854 - 5,036 4,144 (710) 74% (18)% 41 Professional Services 28,900 5,835 - 3,558 1,231 (4,604) 4% - (65)% 49 Miscellaneous 700 - - - - - - Total Operating Expenses 35,200 10,689 - 8,594 5,375 (5,315) 15% - (37)% Total Expenses 152,175 76,438 - 75,463 21,817 (54,621) 14% - (71)% Percent of year completed 50.00% 60 RECREATION YTD AS OF JUNE 30, 2018 ADULT WELLNESS AND ENRICHMENT SUMMARY BUDGET ACTUAL COMPARISON OF RESULTS BY EXPENDITURE TYPE 2017 ANNUAL 2017 ALLOCATED 2015 2016 ACTUAL OVER/(UNDER) % CHANGE 2017 ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 11 Salaries 83,581 41,791 - 40,194 59,998 18,208 72% - 49% 12 Extra Labor 24,000 12,211 - 12,521 12,940 729 54% - 3% 13 Overtime - - - - 686 686 - - - 21 FICA 8,036 4,006 - 3,941 5,601 1,595 70% - 42% 23 Pension-PERS/PSERS 10,034 4,727 - 5,099 7,355 2,629 73% - 44% 24 Industrial Insurance 5,339 2,762 - 1,840 3,369 607 63% - 83% 25 Medical & Dental 25,707 12,847 - 11,887 12,548 (299) 49% - 6% Total Salaries & Benefits 156,697 78,344 - 75,482 102,498 24,154 65% - 36% 31 Supplies 4,200 179 - 897 2,310 2,131 550k 158% 41 Professional Services 50,900 12,029 - 8,331 23,131 11,102 45% 178% 42 Communication - - - - 1,588 1,588 - - - 48 Repairs and Maintenance 7,200 1,559 - 548 545 (1,014) 8% - (1)% 49 Miscellaneous 200 200 - 522 2,978 2,778 1489% - 471% Total Operating Expenses 62,500 13,967 - 10,297 30,551 16,585 49% - 197% Total Expenses 219,197 92,310 - 85,779 133,049 40,739 61% 55% Percent of year completed 50.00% 61 RECREATION YTD AS OF JUNE 30, 2018 SENIOR ADULT PROGRAMS SUMMARY BUDGET ACTUAL COMPARISON OF RESULTS BY EXPENDITURE TYPE 2017 ANNUAL 2017 ALLOCATED 2015 2016 ACTUAL OVER/(UNDER) % CHANGE 2017 ALLOCATED BOLT % EXPENDED 2015/2016 2016/2017 11 Salaries 83,898 41,949 - 40,344 48,523 6,574 58% - 20% 12 Extra Labor 27,000 14,337 - 12,731 10,190 (4,147) 38% - (20)% 21 FICA 8,423 4,275 - 4,026 4,400 125 52% - 9% 23 Pension-PERS/PSERS 10,072 4,616 - 5,468 6,649 2,033 66% - 22% 24 Industrial Insurance 5,629 2,979 - 1,903 1,908 (1,071) 34% - 0% 25 Medical & Dental 22,164 11,076 - 10,247 12,244 1,168 55% 19% Total Salaries & Benefits 157,186 79,232 - 74,718 83,913 4,681 53% - 12% 31 Supplies 3,000 1,591 - 2,387 1,725 134 57% - (28)% 41 Professional Services 5,900 399 - 260 1,490 1,091 25% - 473% 43 Travel 2,100 696 - 1,166 1,275 579 61% - 9% 49 Miscellaneous 12,000 7,884 - 8,536 1,834 (6,050) 15% - (79)% Total Operating Expenses 23,000 10,570 - 12,349 6,323 (4,247) 27% - (49)% Total Expenses 180,186 89,802 - 87,067 90,236 434 50% - 4% Percent of year completed RECREATION COMMUNITY EVENTS AND VOLUNTEERS 50.00% YTD AS OF JUNE 30, 2018 SUMMARY BUDGET ACTUAL COMPARISON OF RESULTS BY EXPENDITURE TYPE 2017 ANNUAL 2017 ALLOCATED 2015 2016 ACTUAL OVER/(UNDER) % CHANGE 2017 ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 11 Salaries 113,660 53,072 65,216 51,454 31,217 (21,855) 27% (21)% (39)% 12 Extra Labor 15,150 4,494 4,414 1,872 590 (3,904) 4% (58)% (68)% 13 Overtime 2,322 - 188 - - - - - - 21 FICA 9,629 4,224 5,273 3,776 2,354 (1,870) 24% (28)% (38)% 23 Pension-PERS/PSERS 13,645 5,808 6,729 5,868 4,019 (1,789) 29% (13)% (32)% 24 Industrial Insurance 4,022 1,739 1,464 1,646 995 (744) 25% 12% (40)% 25 Medical & Dental 23,094 10,535 11,795 10,736 7,915 (2,619) 34% (9)% (26)% Total Salaries & Benefits 181,522 79,872 95,078 75,352 47,090 (32,782) 26% (21)% (38)% 31 Supplies 25,400 10,652 7,955 7,019 2,868 (7,783) 11% (12)% (59)% 41 Professional Services 58,400 23,362 30,407 15,178 22,417 (945) 38% (50)% 48% 42 Communication 500 - - - - - - - - 43 Travel 600 178 - 106 - (178) - - - 44 Advertising 10,500 3,327 1,979 1,509 3,961 634 38% (24)% 162% 45 Rentals and Leases 6,800 820 905 688 - (820) - (24)% - 49 Miscellaneous 2,550 1,356 521 896 588 (768) 23% 72% (34)% Total Operating Expenses 104,750 39,695 41,769 25,397 29,835 (9,860) 28% (39)% 17% Total Expenses 286,272 119,567 136,847 100,749 76,925 (42,642) 27% (26)% (24)% Percent of year completed 50.00% 62 RECREATION PLANNING AND BUSINESS OPERATIONS YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2017 ANNUAL 2017 ALLOCATED 2015 2016 ACTUAL OVER/(UNDER) % CHANGE 2017 ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 11 Salaries 242,377 163,712 - 136,066 - (163,712) - - - 13 Overtime 464 - - - - - - - - 21 FICA 18,481 12,367 - 10,293 - (12,367) - - - 23 Pension-PERS/PSERS 29,099 17,208 - 12,226 - (17,208) - - - 24 Industrial Insurance 3,799 2,047 - 1,110 - (2,047) - - - 25 Medical & Dental 68,120 42,382 - 28,820 - (42,382) - - - 28 Uniform/Clothing 235 235 - 225 - (235) - - - Total Salaries & Benefits 362,575 237,951 - 188,740 - (237,951) _ 31 Supplies 6,800 1,471 - 2,205 - (1,471) - - 41 Professional Services 3,000 3,000 - 151 - (3,000) - - 42 Communication 8,800 8,800 - 2,460 - (8,800) - - - 43 Travel 1,400 1,375 - 1,008 - (1,375) - - - 44 Advertising 500 - - - - - - - - 45 Rentals and Leases 40,280 26,778 - 17,832 5,963 (20,815) 15% - (67)% 48 Repairs and Maintenance 19,700 1,099 - 438 - (1,099) - - - 49 Miscellaneous 29,300 1,602 - 1,506 - (1,602) - - - Total Operating Expenses 109,780 44,125 25,600 5,963 (38,162) 5% - (77)% Total Expenses 472,355 282,076 - 214,340 5,963 (276,113) 1% - (97)% Percent of year completed RECREATION RENTAL OPERATIONS 50.00% YTD AS OF JUNE 30, 2018 SUMMARY BUDGET ACTUAL COMPARISON OF RESULTS BY EXPENDITURE TYPE 2017 ANNUAL 2017 ALLOCATED 2015 2016 ACTUAL OVER/(UNDER) % CHANGE 2017 ALLOCATED BDGT % EXPENDED 2015/2016 2016/2017 11 Salaries 129,570 67,220 166,025 64,045 30,883 (36,336) 24% (61)% (52)% 12 Extra Labor 61,620 29,198 27,684 26,529 28,003 (1,195) 45% (4)% 6% 13 Overtime 929 91 2,218 - 91 - 10% - - 21 FICA 14,508 7,280 14,849 6,834 4,494 (2,786) 31% (54)% (34)% 23 Pension-PERS/PSERS 15,559 7,657 21,093 9,163 5,279 (2,378) 34% (57)% (42)% 24 Industrial Insurance 9,366 4,376 5,023 3,031 3,243 (1,133) 35% (40)% 7% 25 Medical & Dental 34,413 17,578 42,044 15,940 7,577 (10,001) 22% (62)% (52)% Total Salaries & Benefits 265,965 133,400 278,935 125,541 79,571 (53,829) 30% (55)% (37)% 31 Supplies 10,300 8,635 15,812 8,388 1,309 (7,326) 13% (47)% (84)% 34 Items Purchased for resale 22,000 15,003 16,177 14,001 16,954 1,951 77% (13)% 21% 41 Professional Services 5,400 - 1,636 - - - - - - 42 Communication - - 3,426 406 - - - (88)% - 43 Travel 325 325 169 264 - (325) - 56% - 44 Advertising 6,700 2,537 2,335 2,368 2,955 418 44% 1% 25% 45 Rentals and Leases 2,000 2,000 22,925 1,824 276 (1,724) 14% (92)% (85)% 48 Repairs and Maintenance 1,500 1,500 9,892 - 5,936 4,436 396% - - 49 Miscellaneous 3,700 3,700 11,892 12,156 1,960 (1,741) 53% 2% (84)% Total Operating Expenses 51,925 33,700 84,264 39,407 29,390 (4,311) 57% (53)% (25)% Total Expenses 317,890 167,100 363,199 164,948 108,961 (58,140) 34% (55)% (34)% Percent of year completed 50.00% 63 PARK MAINTENANCE YTD AS OF JUNE 30, 2018 CITY OF TUKWILA GENERAL FUND EXPENDITURES SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2018 ALLOCATED 2016 2017 2018 ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 11 Salaries 589,976 288,403 243,439 275,635 316,879 28,475 54% 13% 15% 12 Extra Labor 20,000 9,324 6,107 11,211 7,588 (1,736) 38% 84% (32)% 13 Overtime 2,137 80 547 63 151 70 7% (89)% 140% 21 FICA 46,839 23,197 19,044 21,873 25,601 2,404 55% 15% 17% 23 Pension-PERS/PSERS 70,827 32,911 27,141 30,708 42,417 9,506 60% 13% 38% 24 Industrial insurance 26,087 12,732 7,847 8,461 7,931 (4,801) 30% 8% (6)% 25 Medical & Dental 145,861 73,455 51,432 67,080 72,212 (1,243) 50% 30% 8% 28 Uniform/Clothing 1,715 177 288 126 230 52 13% (56)% 83% Total Salaries & Benefits 903,442 440,280 355,844 415,155 473,585 33,305 52% 17% 14% 31 Supplies 53,800 49,607 38,197 63,284 35,596 (14,011) 66% 66% (44)% 35 Small Tools 5,000 5,000 326 5,318 4,928 (72) 99% 1533% (7)% 41 Professional Services 61,200 30,691 24,337 32,114 14,732 (15,958) 24% 32% (54)% 42 Communication - - 783 1,105 1,699 1,699 - 41% 54% 43 Travel 225 225 319 1,390 - (225) - 336% - 45 Rentals and Leases 103,206 63,265 62,888 59,637 51,148 (12,117) 50% (5)% (14)% 47 Public Utilities 302,725 117,814 82,222 97,148 99,248 (18,566) 33% 18% 2% 48 Repairs and Maintenance 25,500 14,577 1,085 3,257 6,752 (7,825) 26% 200% 107% 49 Miscellaneous 4,000 4,000 2,432 6,368 1,780 (2,220) 45% 162% (72)% Total Operating Expenses 555,656 285,179 212,587 269,621 215,883 (69,296) 39% 27% (20)% Total Expenses 1,459,098 725,458 568,432 684,777 689,468 _ (35,991) 47% 20% 1% Percent of year expired 50.00% 64 COMMUNITY DEVELOPMENT CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED % EXPENDED 2016/2017 2017/2018 BDGT 11 Salaries 2,199,436 1,144,087 962,442 1,050,843 1,011,820 (132,268) 46% 9% (4)% 12 Extra Labor 36,574 16,795 32,934 24,677 34,640 17,845 95% (25)% 40% 13 Overtime 11,094 8,200 1,632 2,947 6,111 (2,089) 55% 81% 107% 21 FICA 172,850 90,895 75,467 81,952 80,803 (10,092) 47% 9% (1)% 23 Pension-PERS/PSERS 265,439 129,025 108,990 117,754 129,616 591 49% 80/. 10% 24 Industrial Insurance 25,899 13,321 7,109 8,085 6,946 (6,375) 27% 14% (14)% 25 Medical & Dental 482,597 252,859 172,600 193,082 178,699 (74,160) 37% 12% (7)% 28 Uniform/Clothing 2,975 225 142 203 169 (56) 6% 43% (17)% Total Salaries & Benefits 3,196,864 1,655,407 1,361,316 1,479,542 1,448,804 (206,604) 45% 9% (2)% 31 Supplies 35,180 20,808 16,868 34,635 16,703 (4,105) 47% 105% (52)% 35 Small Tools 500 500 - 181 495 (5) 99% - 174% 41 Professional Services 203,900 47,168 98,079 54,920 103,681 56,513 51% (44)% 89% 42 Communication 6,500 3,322 2,212 5,012 4,641 1,319 71% 127% (7)% 43 Travel 13,800 3,923 848 1,010 3,047 (876) 22% 19% 202% 44 Advertising - - - - - - - - - 45 Rentals and Leases 12,954 6,134 13,003 7,173 4,298 (1,836) 33% (45)% (40)% 47 Public Utilities 2,500 1,900 586 2,023 1,291 (609) 52% 245% (36)% 48 Repairs and Maintenance 53,185 39,853 8,862 9,040 454 (39,398) 1% 2% (95)% 49 Miscellaneous 144,777 56,399 37,754 20,184 56,131 (268) 39% (47)% 178% 51 Inter -Governmental 1,000 500 - 3,821 - (500) - - - 53 Ext Taxes, Oper Assess - - 1 107 216 216 - 8855% 101% Total Operating Expenses 474,296 180,507 178,214 138,106 190,957 10,451 40% (23)% 38% Total Expenses 3,671,160 1,835,914 _ 1,539,530 1,617,648 1,639,761 (196,153) 45% 5% 1% Percent of year completed COMMUNITY DEVELOPMENT DIVISION SUMMARY 50.00 % YTD AS OF JUNE 30, 2018 SUMMARY BY DIVISION BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 ADMINISTRATION 380,509 182,321 167,783 173,508 177,402 (4,919) 47% 3% 2% CODE ENFORCEMENT 533,335 270,504 217,169 208,751 195,453 (75,051) 37% (4)% (6)% PERMIT CENTER 411,455 206,883 199,832 168,499 160,124 (46,759) 39% (16)% (5)% BUILDING, PERMIT AND PLAN REVIEW 871,623 461,336 321,740 374,960 329,938 (131,398) 38% 17% (12)% PLANNING 1,285,783 612,856 536,191 545,739 600,198 (12,657) 47% 2% 10% RECYCLING PROGRAM 46,000 20,105 26,098 19,800 21,119 1,014 46% (24)% 7% TDM PROGRAM 142,455 81,909 70,719 126,392 155,526 73,617 109% 79% 23% Total Expenses 3,671,160 1,835,914 1,539,530 1,617,648 1,639,761 (196,153) 45% 5% 1% Percent of year completed 50.00% 65 COMMUNITY DEVELOPMENT ADMINISTRATION YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT °I° EXPENDED 201612017 2017/2018 11 Salaries 235,080 117,693 113,915 116,067 120,143 2,450 51% 2% 4% 13 Overtime 1,114 1,114 - 661 1,132 18 102% - 71% 21 FICA 15,729 8,479 8,474 8,695 9,002 523 57% 3% 4% 23 Pension-PERS/PSERS 28,221 13,111 12,619 12,950 15,187 2,076 54% 3% 17% 24 Industrial Insurance 779 375 280 253 257 (118) 33% (9)% 2% 25 Medical & Dental 52,606 26,257 23,875 20,793 21,047 (5,209) 40% (13)% 1% Total Salaries & Benefits 333,529 167,029 159,162 159,418 166,769 (260) 50% 0% 5% 31 Supplies 9,680 3,370 4,044 7,405 6,338 2,968 65% 83% (14)% 41 Professional Services 20,000 1,200 - - 1,200 - 6% - - 43 Travel 500 50 64 83 284 234 57% 30% 242% 45 Rentals and Leases 4,800 3,330 3,162 3,173 221 (3,109) 5% 0% (93)% 48 Repairs and Maintenance 500 227 759 566 454 227 91% (25)% (20)% 49 Miscellaneous 11,500 7,115 590 2,755 1,919 (5,195) 17% 367% (30)% 53 Ext Taxes, Assessments - 1 107 216 216 - 8855% 101 Total Operating Expenses 46,980 15,292 8,620 14,090 10,633 (4,659) 23% 63% (25)% Total Expenses 380,509 182,321 167,783 173,508 177,402 (4,919) 47% 3% 2% Percent of year completed COMMUNITY DEVELOPMENT CODE ENFORCEMENT 50.00% YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT °I° EXPENDED 2016/2017 2017/2018 11 Salaries 308,088 172,603 140,145 138,433 122,288 (50,315) 40% (1)% (12)% 12 Extra Labor 5,574 5,574 7,680 980 - (5,574) - (87)% - 13 Overtime 2,786 2,507 - 131 - (2,507) - - - 21 FICA 24,209 13,818 11,309 10,937 9,348 (4,470) 39% (3)0k (15)% 23 Pension-PERS/PSERS 36,991 18,754 15,388 14,194 15,531 (3,224) 42% (8)% 9% 24 Industrial Insurance 9,634 4,833 3,411 2,719 2,174 (2,659) 23% (20)% (20)% 25 Medical & Dental 81,731 46,015 27,783 35,386 32,425 (13,590) 40% 27% (8)% 28 Uniform/Clothing 475 225 142 203 169 (56) 36% 43% (17)% Total Salaries & Benefits 469,488 264,330 205,859 202,982 181,934 (82,396) 39% (1)% (10)% 31 Supplies 500 500 950 156 1,591 1,091 318% (84)% 922% 41 Professional Services - - 3,578 - 7,848 7,848 - - - 42 Communication 3,000 1,945 1,496 1,680 680 (1,265) 23% 12% (60)% 43 Travel 600 - 39 - - - - - - 45 Rentals and Leases 3,820 1,636 4,278 1,875 1,910 274 50% (56)% 2% 47 Public Utilities 2,500 1,900 586 2,023 1,291 (609) 52% 245% (36)% 49 Miscellaneous 53,427 194 382 35 200 6 0% (91)% 471% Total Operating Expenses 63,847 6,174 11,310 5,769 13,520 7,345 21% (49)% 134% Total Expenses 533,335 270,504 217,169 208,751 195,453 (75,051) 37% (4)% (6)% Percent of year completed 50.00% 66 COMMUNITY DEVELOPMENT PERMIT CENTER YTD AS OF JUNE 30, 2018 SUMMARY BUDGET ACTUAL COMPARISON OF RESULTS BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT °I° EXPENDED 2016/2017 2017/2018 11 Salaries 209,384 102,912 127,747 100,752 99,438 (3,475) 47% (21)% (1)% 13 Overtime 1,847 1,847 - - 3,899 2,052 211% - - 21 FICA 16,171 8,007 9,773 7,708 8,029 22 50% (21)% 4% 23 Pension-PERS/PSERS 25,144 11,650 14,046 11,264 12,805 1,155 51% (20)% 14% 24 Industrial Insurance 1,169 585 527 371 335 (250) 29% (30)% (10)% 25 Medical & Dental 65,540 33,095 33,757 30,271 26,972 (6,123) 41% (10)% (11)% Total Salaries & Benefits 319,255 158,096 185,849 150,365 151,477 (6,618) 47% (19)% 1% 31 Supplies 3,000 1,433 699 1,182 2,279 846 76% 69% 93% 41 Professional Services 5,000 881 301 4,124 253 (628) 5% 1271% (94)% 43 Travel 3,700 111 - 24 1,924 1,813 52% - 7962% 48 Repairs and Maintenance 44,000 31,491 - 4,237 - (31,491) - - - 49 Miscellaneous 36,500 14,871 12,873 8,566 4,190 (10,681) 11% (33)% (51)% Total Operating Expenses 92,200 48,788 13,982 18,133 8,647 (40,141) 9% 30% (52)% Total Expenses 411,455 206,883 199,832 168,499 160,124 (46,759) 39% (16)% (5)% Percent of year completed COMMUNITY DEVELOPMENT BUILDING, PERMIT AND PLAN REVIEW 50.00% YTD AS OF JUNE 30, 2018 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT EXPENDED 2016/2017 2017/2018 11 Salaries 524,335 291,268 170,099 242,339 200,301 (90,967) 38% 42% (17)% 13 Overtime 3,500 2,161 1,062 1,762 1,080 (1,081) 31% 66% (39)% 21 FICA 40,307 22,435 12,913 18,509 15,266 (7,169) 38% 43% (18)% 23 Pension-PERS/PSERS 64,314 33,458 19,136 26,505 24,940 (8,518) 39% 39% (6)% 24 Industrial Insurance 10,225 5,510 1,502 3,216 2,799 (2,711) 27% 114% (13)% 25 Medical & Dental 123,808 67,368 32,188 46,262 42,592 (24,776) 34% 44% (8)% 28 Uniform/Clothing 2,500 - - - - - - - - Total Salaries & Benefits 768,989 422,201 236,899 338,593 286,978 (135,222) 37% 43% (15)% 31 Supplies 3,000 2,664 4,700 1,845 2,112 (551) 70% (61)% 14% 35 Small Tools 500 500 - 181 495 (5) 99% - 174% 41 Professional Services 83,400 27,225 68,648 25,794 30,904 3,679 37% (62)% 20% 42 Communication 500 500 606 3,332 3,084 2,584 617% 450% (7)% 43 Travel 1,500 604 661 135 68 (535) 5% (80)% (49)% 45 Rentals and Leases 4,334 1,168 5,563 2,126 2,167 999 50% (62)% 2% 48 Repairs and Maintenance 550 - - - - - - - - 49 Miscellaneous 8,850 6,475 4,662 2,955 4,129 (2,346) 47% (37)% 40% Total Operating Expenses 102,634 39,135 84,840 36,367 42,960 3,824 42% (57)% 18% Total Expenses 871,623 461,336 321,740 374,960 329,938 (131,398) 38% 17% (12)% Percent of year completed 50.00% 67 COMMUNITY DEVELOPMENT PLANNING YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 201612017 2017/2018 11 Salaries 830,955 407,806 372,765 392,855 419,934 12,128 51% 5% 7% 12 Extra Labor 31,000 11,221 8,797 4,107 4,120 (7,101) 13% (53)% 0% 13 Overtime 1,847 571 570 393 - (571) - (31)% - 21 FICA 69,427 34,364 28,917 30,053 33,123 (1,242) 48% 4% 10% 23 Pension-PERS/PSERS 99,775 46,416 41,739 43,899 51,893 5,477 52% 5% 18% 24 Industrial Insurance 3,313 1,648 1,128 1,141 1,074 (574) 32% 1% (6)% 25 Medical & Dental 140,331 69,498 51,183 54,863 52,505 (16,993) 37% 7% (4)% Total Salaries & Benefits 1,176,648 571,524 505,099 527,311 562,649 (8,875) 48% 4% 7% 31 Supplies 8,000 3,565 1,554 2,721 2,315 (1,250) 29% 75% (15)% 41 Professional Services 64,000 5,021 14,174 5,550 31,887 26,865 50% (61)% 475% 42 Communication 3,000 877 - - 877 - 29% - - 43 Travel 2,000 718 46 689 581 (137) 29% 1395% (16)% 48 Repairs and Maintenance 8,135 8,135 8,104 4,237 - (8,135) - (48)% - 49 Miscellaneous 24,000 23,016 7,215 5,232 1,890 (21,126) 8% (27)% (64)% Total Operating Expenses 109,135 41,332 31,092 18,428 37,550 (3,783) 34% (41)% 104% Total Expenses 1,285,783 612,856 536,191 545,739 600,198 (12,657) 47% 2% 10% Percent of year completed COMMUNITY DEVELOPMENT RECYCLING PROGRAM 50.00% YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 11 Salaries - - 7,152 2,777 3,291 3,291 - (61)% 18% 21 FICA - - 481 205 243 243 - (57)% 19% 23 Pension-PERS/PSERS - - 800 311 417 417 - (61)% 34% 24 Industrial Insurance - - 23 8 10 10 - (64)% 16% 25 Medical & Dental - - 895 22 25 25 - (97)% 11% Total Salaries & Benefits - - 9,350 3,324 3,986 3,986 (64)% 20% 31 Supplies 9,000 7,536 3,887 5,187 1,175 (6,361) 13% 33% (77)% 41 Professional Services 30,000 11,340 11,378 10,692 15,651 4,311 52% (6)% 46% 49 Miscellaneous 7,000 1,229 1,484 598 307 (921) 4% (60)% (49)% Total Operating Expenses 46,000 20,105 16,748 16,476 17,133 (2,972) 37% (2)% 4% Total Expenses 46,000 20,105 26,098 19,800 21,119 1,014 46% (24)% 7% Percent of year completed 50.00% 68 COMMUNITY DEVELOPMENT TDM PROGRAM YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 201612017 2017/2018 11 Salaries 91,594 51,804 30,620 57,620 46,425 (5,379) 51% 88% (19)% 12 Extra Labor - - 16,457 19,590 30,520 30,520 - 19% 56% 21 FICA 7,007 3,792 3,601 5,846 5,792 2,000 83% 62% (1)% 23 Pension-PERS/PSERS 10,994 5,636 5,263 8,632 8,843 3,207 80% 64% 2% 24 Industrial Insurance 779 371 237 375 298 (73) 38% 58% (21)% 25 Medical & Dental 18,581 10,626 2,919 5,485 3,133 (7,494) 17% 88% (43)% Total Salaries & Benefits 128,955 72,228 59,098 97,549 95,010 22,782 74% 65% (3)% 31 Supplies 2,000 1,741 1,034 16,140 893 (848) 45% 1460% (94)% 41 Professional Services 1,500 1,500 - 8,761 15,937 14,437 1062% - 82% 43 Travel 5,500 2,440 38 79 191 (2,250) 3% 107% 142% 49 Miscellaneous 3,500 3,500 10,548 43 43,495 39,995 1243% (100)% 101288% 51 Inter -Governmental 1,000 500 - 3,821 - (500) - - - Total Operating Expenses 13,500 9,681 11,621 28,843 60,516 50,836 448% 148% 110% Total Expenses 142,455 81,909 70,719 126,392 155,526 73,617 109% 79% 23% Percent of year completed 50.00% 69 MUNICIPAL COURT YTD AS OF JUNE 30, 2018 CITY OF TUKWILA GENERAL FUND EXPENDITURES BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED % EXPENDED 2016/2017 2017/2018 BDGT 11 Salaries 768,806 373,211 352,691 367,242 393,351 20,140 51% 4% 7% 12 Extra Labor 4,180 4,180 6,066 558 - (4,180) - (91)% - 13 Overtime 4,661 - 320 - - - - - - 21 FICA 58,057 28,509 27,089 27,702 29,686 1,177 51% 2% 7% 23 Pension-PERS/PSERS 92,113 42,174 40,310 41,285 49,762 7,588 54% 2% 21% 24 Industrial Insurance 3,839 1,947 1,275 1,321 1,393 (555) 36% 4% 5% 25 Medical & Dental 199,448 97,693 77,896 80,144 84,249 (13,443) 42% 3% 5% Total Salaries & Benefits 1,131,104 547,713 507,577 518,252 558,440 10,727 49% 2% 8% 31 Supplies 14,283 8,666 5,592 9,243 7,689 (978) 54% 65% (17)% 41 Professional Services 107,200 47,590 43,054 43,463 39,137 (8,454) 37% 1% (10)% 42 Communication 10,550 4,928 1,913 4,243 2,493 (2,435) 24% 122% (41)% 43 Travel 7,500 5,773 3,156 7,229 2,192 (3,581) 29% 129% (70)% 45 Rentals and Leases 2,000 2,000 872 3,404 3,171 1,171 159% 290% (7)% 48 Repairs and Maintenance 2,300 2,300 521 348 4,075 1,775 177% (33)% 1070% 49 Miscellaneous 20,870 9,927 8,869 10,811 8,989 (938) 43% 22% (17)% 53 Ext Taxes, Assessments 5 1 - - 1 - 22% - - Total Operating Expenses 164,708 81,186 63,978 79,694 67,747 (13,439) 41% 25% (15)% Total Expenses 1,295,812 628,899 571,555 597,946 626,187 (2,712) 48% 5% 5% Percent of year completed 50.00% 70 POLICE YTD AS OF JUNE 30, 2018 CITY OF TUKWILA GENERAL FUND EXPENDITURES BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) °l° CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 11 Salaries 9,259,438 4,597,477 4,233,834 4,309,912 4,282,589 (314,888) 46% 2% (1)% 13 Overtime 928,495 542,650 403,747 477,984 386,294 (156,357) 42% 18% (19)% 15 Holiday/Kelly Payoff 201,063 70,558 77,875 74,220 87,021 16,463 43% (5)% 17% 21 FICA 770,554 387,829 357,418 370,027 362,192 (25,636) 47% 4% (2)% 22 Pension-LEOFF 2 484,606 231,462 211,992 216,053 224,407 (7,055) 46% 2% 4% 23 Pension-PERS/PSERS 148,889 78,014 64,835 68,457 73,652 (4,362) 49% 6% 8% 24 Industrial Insurance 299,281 145,231 101,018 91,395 94,255 (50,976) 31% (10)% 3% 25 Medical & Dental 2,083,565 1,047,454 936,581 895,899 885,965 (161,489) 43% (4)% (1)% Total Salaries & Benefits 14,175,891 7,100,675 6,396,734 6,504,016 6,410,613 (690,063) 45% 2% (1)% 31 Supplies 184,250 109,862 132,232 147,471 118,492 8,631 64% 12% (20)% 35 Small Tools 15,600 4,362 358 3,186 3,300 (1,062) 21% 791% 4% 41 Professional Services 70,000 36,536 30,173 22,869 47,377 10,841 68% (24)% 107% 42 Communication 121,000 61,935 49,345 60,512 51,739 (10,196) 43% 23% (14)% 43 Travel 41,880 22,333 23,487 25,858 28,989 6,656 69% 10% 12% 44 Advertising 1,500 1,500 - 453 7,520 6,020 501% - 1561% 45 Rentals and Leases 872,046 488,379 646,209 435,790 428,981 (59,398) 49% (33)% (2)% 46 Insurance 253,245 253,245 240,000 230,223 254,359 1,114 100% (4)% 10% 47 Public Utilities - - 1,097 1,488 1,377 1,377 - 36% (7)% 48 Repairs and Maintenance 246,922 53,499 73,596 24,392 26,930 (26,569) 11% (67)% 10% 49 Miscellaneous 79,641 41,101 33,559 33,751 51,839 10,738 65% 1% 54% 51 Inter -Governmental 2,937,074 1,470,834 1,162,871 1,347,445 1,360,090 (110,744) 46% 16% 1% 64 Machinery & Equipment - - 311,636 - - - - - - Total Operating Expenses 4,823,158 2,543,585 2,704,562 2,333,436 2,380,993 (162,592) 49% (14)% 2% Total Expenses 18,999,049 9,644,261 9,101,296 8,837,452 8,791,605 (852,655) 46% (3)% (1)% Percent of year completed POLICE DIVISION SUMMARY 50.00% YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY DIVISION 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 ADMINISTRATION 1,853,693 1,061,131 931,591 1,071,671 1,128,779 67,648 61% 15% 5% INVESTIGATION 2,202,519 1,179,605 1,127,770 1,147,446 1,032,113 (147,492) 47% 2% (10)% PATROL 6,658,951 3,191,768 3,225,744 3,064,067 3,104,046 (87,722) 47% (5)% 1% RECORDS/EVIDENCE 1,393,844 652,293 557,629 536,798 524,065 (128,228) 38% (4)% (2)% ANTI -CRIME 869,025 427,292 364,146 399,107 390,052 (37,240) 45% 10% (2)% PROFESSIONAL STANDARDS 2,066,539 1,115,808 888,884 778,251 797,404 (318,404) 39% (12)% 2% TRAINING 291,273 158,816 155,211 164,318 161,516 2,700 55% 6% (2)% TRAFFIC 607,031 330,093 354,949 273,389 232,761 (97,332) 38% (23)% (15)% FACILITIES 110,000 53,494 - 55,300 60,379 6,885 55% - 9% PRISONER CARE & CUSTODY 1,658,405 826,214 676,234 739,058 794,924 (31,290) 48% 9% 8% ANIMAL SERVICES 118,852 63,288 - 59,582 - (63,288) - - - COMMUNICATION, DISPATCH 1,168,917 584,459 507,503 548,465 565,567 (18,892) 48% 8% 3% Total Expenses 18,999,049 9,644,261 8,796,280 8,837,452 8,791,605 (852,655) 46% 0% (1)% Percent of year completed 50.00°% 71 POLICE ADMINISTRATION YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 2018 ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 11 Salaries 948,589 476,708 448,316 559,370 524,696 47,988 55% 25% (6)% 13 Overtime 2,923 143 - - 143 - 5% - - 21 FICA 63,301 33,131 32,488 40,922 39,024 5,893 62% 26% (5)% 22 Pension-LEOFF 47,627 22,091 19,260 21,537 23,773 1,682 50% 12% 10% 23 Pension-PERS/PSERS 9,032 9,032 4,035 8,155 10,062 1,030 111% 102% 23% 24 Industrial Insurance 20,201 8,459 5,966 5,570 7,308 (1,151) 36% (7)% 31% 25 Medical & Dental 167,935 78,418 60,545 77,851 85,255 6,837 51% 29% 10% Total Salaries & Benefits 1,259,608 627,981 570,609 713,406 690,524 62,543 55% 25% (3)% 31 Supplies 24,000 12,048 13,462 12,543 20,162 8,114 84% (7)% 61% 41 Professional Services 15,000 15,000 5,267 7,746 34,623 19,623 231% 47% 347% 42 Communication 121,000 61,935 19,300 45,017 51,739 (10,196) 43% 133% 15% 43 Travel 10,000 4,233 2,769 2,483 3,694 (540) 37% (10)% 49% 44 Advertising 1,100 1,100 - - 7,520 6,420 684% - - 45 Rentals and Leases 61,822 37,362 44,146 29,304 30,838 (6,524) 50% (34)% 5% 46 Insurance 253,245 253,245 240,000 230,223 254,359 1,114 100% (4)% 10% 48 Repairs and Maintenance 86,518 36,342 33,958 22,368 23,297 (13,045) 27% (34)% 4% 49 Miscellaneous 5,500 5,500 2,081 2,665 7,252 1,752 132% 28% 172% 51 Inter -Governmental 15,900 6,385 - 5,916 4,770 (1,614) 30% - (19)% Total Operating Expenses 594,085 433,150 360,982 358,265 438,255 5,105 74% (1)% 22% Total Expenses 1,853,693 1,061,131 931,591 1,071,671 1,128,779 67,648 61% 15% 5% Percent of year completed POLICE INVESTIGATION 50.00% YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 11 Salaries 1,346,030 708,287 688,277 727,939 673,967 (34,320) 50% 6% (7)% 13 Overtime 173,542 95,117 83,206 82,547 66,455 (28,662) 38% (1)% (19)% 21 FICA 115,963 62,129 58,620 62,509 56,268 (5,862) 49% 7% (10)% 22 Pension-LEOFF 74,196 38,116 36,724 37,742 34,686 (3,430) 47% 3% (8)% 23 Pension-PERS/PSERS 16,237 7,448 7,280 7,295 8,655 1,206 53% 0% 19% 24 Industrial Insurance 45,390 23,457 16,831 15,247 13,433 (10,024) 30% (9)% (12)% 25 Medical & Dental 285,339 152,283 130,166 129,414 110,009 (42,274) 39% (1)% (15)% Total Salaries & Benefits 2,056,697 1,086,837 1,021,106 1,062,693 963,472 (123,365) 47% 4% (9)% 31 Supplies 12,000 7,224 4,829 17,647 5,999 (1,225) 50% 265% (66)% 41 Professional Services 4,000 4,000 2,081 6,795 4,216 216 105% 227% (38)% 42 Communication - - 333 1,700 - - - 411% - 43 Travel 5,000 633 4,410 790 1,978 1,345 40% (82)% 150% 45 Rentals and Leases 112,322 80,004 87,805 56,906 56,161 (23,843) 50% (35)% (1)% 48 Repairs and Maintenance 9,000 - 5,781 - - - - - - 49 Miscellaneous 3,500 907 840 201 192 (715) 5% (76)% (5)% Total Operating Expenses 145,822 92,768 106,664 84,753 68,641 (24,127) 47% (21)% (19)% Total Expenses 2,202,519 1,179,605 1,127,770 1,147,446 1,032,113 (147,492) 47% 2% (10)% Percent of year completed 50.00% 72 POLICE PATROL YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 11 Salaries 3,670,273 1,737,492 1,721,533 1,702,455 1,785,147 47,655 49% (1)% 5% 13 Overtime 553,184 322,013 178,762 256,734 191,029 (130,984) 35% 44% (26)% 15 Holiday Pay 201,063 70,558 77,875 74,220 87,021 16,463 43% (5)% 17% 21 FICA 331,292 159,394 150,997 155,673 157,318 (2,076) 47% 3% 1% 22 Pension-LEOFF 228,652 106,283 100,885 104,403 109,998 3,716 48% 3% 5% 23 Pension-PERS/PSERS 6,232 2,855 2,669 2,819 3,477 621 56% 6% 23% 24 Industrial Insurance 143,545 66,497 50,375 45,589 49,619 (16,879) 35% (10)% 9% 25 Medical & Dental 902,143 439,272 466,436 416,580 421,954 (17,318) 47% (11)% 1% Total Salaries & Benefits 6,036,384 2,904,364 2,749,531 2,758,473 2,819,537 (84,827) 47% 0% 2% 31 Supplies 59,450 26,317 45,605 51,953 34,828 8,510 59% 14% (33)% 35 Small Tools 600 6 358 245 - (6) - (32)% - 41 Professional Services 8,000 5,670 1,133 2,595 2,118 (3,552) 26% 129% (18)% 42 Communication - - 26,087 5,279 - - - (80)% - 43 Travel 500 500 276 170 2,549 2,049 510% (39)% 1403% 45 Rentals and Leases 484,513 251,620 374,454 244,569 242,256 (9,364) 50% (35)% (1)% 48 Repairs and Maintenance 65,404 997 25,445 26 428 (569) 1% (100)% 1518% 49 Miscellaneous 4,100 2,294 2,855 757 2,330 36 57% (73)% 208% Total Operating Expenses 622,567 287,405 476,213 305,594 284,509 (2,895) 46% (36)% (7)% Total Expenses 6,658,951 3,191,768 3,225,744 3,064,067 3,104,046 (87,722) 47% (5)% 1% Percent of year completed POLICE RECORDS/EVIDENCE 50.00% YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 11 Salaries 878,659 435,771 359,397 356,748 348,154 (87,617) 40% (1)% (2)% 13 Overtime 32,248 14,922 16,764 19,223 16,931 2,008 53% 15% (12)% 21 FICA 63,229 31,153 28,352 28,428 27,993 (3,160) 44% 0% (2)% 22 Pension-LEOFF 4,236 - - - - - - - - 23 Pension-PERS/PSERS 98,968 45,940 41,574 41,526 45,860 (81) 46% (0)% 10% 24 Industrial Insurance 5,409 2,629 1,603 1,538 1,422 (1,207) 26% (4)% (8)% 25 Medical & Dental 183,695 92,658 74,694 73,145 70,916 (21,742) 39% (2)% (3)% Total Salaries & Benefits 1,266,444 623,074 531,818 520,676 511,276 (111,798) 40% (2)% (2)% 31 Supplies 29,400 14,743 14,729 7,756 5,550 (9,193) 19% (47)% (28)% 35 Small Tools 15,000 4,356 - 2,941 3,300 (1,056) 22% - 12% 41 Professional Services 9,000 2,355 826 156 1,250 (1,105) 14% (81)% 703% 42 Communication - - 472 2,882 - - - 511% - 43 Travel - - - 560 - - - - - 45 Rentals and Leases - - 2,973 1,049 - - - (65)% - 48 Repairs and Maintenance 71,500 5,266 6,362 682 - (5,266) - (89)% - 49 Miscellaneous 2,500 2,500 449 96 2,690 190 108% (78)% 2688% Total Operating Expenses 127,400 29,219 25,811 16,122 12,790 (16,429) 10% (38)% (21)% Total Expenses 1,393,844 652,293 557,629 536,798 524,065 (128,228) 38% (4)% (2)% Percent of year completed 50.00% 73 POLICE ANTI -CRIME YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 11 Salaries 505,117 234,829 193,824 221,348 212,556 (22,273) 42% 14% (4)% 13 Overtime 58,459 34,419 25,052 51,606 45,563 11,144 78% 106% (12)% 21 FICA 43,067 20,862 16,721 20,859 19,700 (1,162) 46% 25% (6)% 22 Pension-LEOFF 30,093 14,311 11,395 14,223 13,962 (349) 46% 25% (2)% 24 Industrial Insurance 18,202 9,237 5,074 5,722 5,519 (3,718) 30% 13% (4)% 25 Medical & Dental 113,408 52,736 41,763 45,736 52,585 (151) 46% 10% 15% Total Salaries & Benefits 768,346 366,394 293,829 359,494 349,885 (16,509) 46% 22% (3)% 31 Supplies 2,000 232 1,745 567 1,047 815 52% (68)% 85% 42 Communication - - 1,348 2,890 - - - 114% - 45 Rentals and Leases 87,679 58,982 65,123 35,179 33,125 (25,857) 38% (46)% (6)% 48 Repairs and Maintenance 1,000 50 - - 50 - 5% - - 49 Miscellaneous 10,000 1,633 2,100 857 5,945 4,312 59% (59)% 594% Total Operating Expenses 100,679 60,898 70,316 39,613 40,167 (20,731) 40% (44)% 1% Total Expenses 869,025 427,292 364,146 399,107 390,052 (37,240) 45% 10% (2)% Percent of year completed POLICE PROFESSIONAL STANDARDS 50.00% YTD AS OF JUNE 30, 2018 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2018 ALLOCATED 2016 2017 2018 ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BOOT % EXPENDED 2016/2017 2017/2018 11 Salaries 1,424,185 748,574 542,417 506,481 536,562 (212,012) 38% (7)% 6% 13 Overtime 45,303 45,303 65,197 50,367 50,189 4,886 111% (23)% (0)% 21 FICA 112,132 59,382 46,381 42,503 44,806 (14,576) 40% (8)% 5% 22 Pension-LEOFF 74,114 38,528 29,122 26,756 29,616 (8,912) 40% (8)% 11% 23 Pension-PERS/PSERS 10,405 4,723 5,352 4,741 5,599 876 54% (11)% 18% 24 Industrial Insurance 48,711 25,562 13,448 12,144 12,345 (13,218) 25% (10)% 2% 25 Medical & Dental 333,001 180,149 117,238 109,283 105,865 (74,284) 32% (7)% (3)% Total Salaries & Benefits 2,047,851 1,102,221 819,155 752,275 784,982 (317,240) 38% (8)% 4% 31 Supplies 8,300 4,178 8,552 13,818 5,012 833 60% 62% (64)% 42 Communication - - 1,770 1,519 - - - (14)% - 43 Travel - - 1,659 (35) 222 222 - (102)% (736)% 44 Advertising 400 400 - 453 - (400) - - - 45 Rentals and Leases 4,388 3,409 56,787 9,927 2,194 (1,215) 50% (83)% (78)% 47 Public Utilities - - 512 123 - - (76)% 48 Repairs and Maintenance 1,000 1,000 449 42 - (1,000) - (91)% - 49 Miscellaneous 4,600 4,600 - 130 4,995 395 109% - 3747% Total Operating Expenses 18,688 13,587 69,728 25,976 12,423 (1,164) 66% (63)% (52)% Total Expenses 2,066,539 1,115,808 888,884 778,251 797,404 (318,404) 39% (12)% 2% Percent of year completed 50.00% 74 POLICE TRAINING YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVERI(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 11 Salaries 102,193 49,533 49,447 49,447 52,504 2,972 51% 0% 6% 13 Overtime 15,500 7,567 10,018 4,507 5,539 (2,028) 36% (55)% 23% 21 FICA 8,816 4,273 4,457 4,041 4,352 79 49% (9)% 8% 22 Pension-LEOFF 6,281 2,901 3,097 2,809 3,211 310 51% (9)% 14% 24 Industrial Insurance 3,719 1,766 1,234 1,097 1,118 (649) 30% (11)% 2% 25 Medical & Dental 21,643 10,752 9,302 9,127 9,742 (1,011) 45% (2)% 7% Total Salaries & Benefits 158,152 76,792 77,555 71,027 76,466 (327) 48`)/0(8)% 8%, 31 Supplies 44,500 40,519 36,618 41,619 35,550 (4,968) 80% 14% (15)% 41 Professional Services 9,000 - - - - - - - - 43 Travel 26,380 16,967 14,373 21,769 20,546 3,579 78% 51% (6)% 45 Rentals and Leases 1,800 899 1,150 739 548 (352) 30% (36)% (26)% 48 Repairs and Maintenance 2,500 - 306 - - - - - - 49 Miscellaneous 48,941 23,639 25,210 27,939 28,407 4,768 58% 11% 2% Total Operating Expenses 133,121 82,024 77,656 93,291 85,051 3,027 64% 20% (9)% Total Expenses 291,273 158,816 155,211 164,318 161,516 2,700 55% 6% (2)% Percent of year completed POLICE FACILITIES 50.00% YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 45 Rentals and Leases 47 Public Utilities 110,000 - 53,494 - - 53,542 - 651 59,098 1,281 5,604 1,281 54% - - 10% - 97% Total Operating Expenses 110,000 53,494 - 55,300 60,379 6,885 55% - 9% Total Expenses 110,000 53,494 - 55,300 60,379 6,885 55% - 9% Percent of year completed 50.00% 75 POLICE TRAFFIC YTD AS OF JUNE 30, 2018 SUMMARY BUDGET ACTUAL COMPARISON OF RESULTS BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 11 Salaries 384,392 206,284 230,625 186,125 149,004 (57,281) 39% (19)% (20)% 13 Overtime 47,336 23,167 24,747 13,001 10,446 (12,721) 22% (47)% (20)% 21 FICA 32,754 17,504 19,401 15,091 12,731 (4,773) 39% (22)% (16)% 22 Pension-LEOFF 19,407 9,232 11,510 8,583 9,160 (71) 47% (25)% 7% 23 Pension-PERS/PSERS 8,015 8,015 3,924 3,921 - (8,015) - (0)% - 24 Industrial Insurance 14,104 7,624 6,488 4,489 3,492 (4,132) 25% (31)% (22)% 25 Medical & Dental 76,401 41,187 36,437 34,763 29,639 (11,547) 39% (5)% (15)% Total Salaries & Benefits 582,409 313,012 333,131 265,972 214,472 (98,540) 37% (20)% (19)% 31 Supplies 4,600 4,600 6,693 1,568 10,345 5,745 225% (77)% 560% 42 Communication - - 35 - - - - - - 45 Rentals and Leases 9,522 2,608 13,770 4,575 4,761 2,153 50% (67)% 4% 48 Repairs and Maintenance 10,000 9,844 1,296 1,274 3,155 (6,689) 32% (2)% 148% 49 Miscellaneous 500 28 24 - 28 - 6% - - Total Operating Expenses 24,622 17,081 21,818 7,417 18,289 1,208 74% (66)% 147% Total Expenses 607,031 330,093 354,949 273,389 232,761 (97,332) 38% (23)% (15)% Percent of year completed 50.00% 76 POLICE PRISONER CARE & CUSTODY YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 41 Monitoring of Prisoners 51 Score Jail 25,000 1,633,405 9,511 816,703 20,866 655,368 5,576 733,482 5,171 789,753 (4,340) (26,950) 21% 48% (73)% 12% (7)% 8% Total Operating Expenses 1,658,405 826,214 676,234 739,058 794,924 (31,290) 48% 9% 8% Percent of year completed POLICE ANIMAL SERVICES 50.00% YTD AS OF JUNE 30, 2018 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL COMPARISON OF RESULTS 2018 2018 ANNUAL ALLOCATED 2016 2017 2018 ACTUAL OVER/(UNDER) % CHANGE ALLOCATED % BDGT EXPENDED 2016/2017 2017/2018 51 King County Animal Control 118,852 63,288 - 59,582 - (63,288) - - - Total Operating Expenses 118,852 63,288 59,582 (63,288) - - - Percent of year completed POLICE COMMUNICATION, DISPATCH 50.00% YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 51 Valley Communications 1,168,917 584,459 507,503 548,465 565,567 (18,892) 48% 8% 3% Total Operating Expenses 1,168,917 584,459 507,503 548,465 565,567 (18,892) 48% 8% 3% Percent of year completed 50.00% 77 FIRE YTD AS OF JUNE 30, 2018 CITY OF TUKWILA GENERAL FUND EXPENDITURES BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 11 Salaries 7,209,250 3,460,514 3,467,487 3,583,376 3,541,425 80,911 49% 3% (1)% 12 Extra Labor - - 8,416 1,852 2,071 2,071 - (78)% 12% 13 Overtime 650,648 357,798 222,969 288,604 264,970 (92,828) 41% 29% (8)% 15 Holiday Pay 324,520 7,882 1,465 - 7,882 - 2% - - 21 FICA 130,361 61,702 59,020 65,717 66,400 4,698 51 % 11% 1% 22 Pension-LEOFF2 395,669 174,868 180,824 188,369 190,951 16,082 48% 4% 1% 23 Pension-PERS/PSERS 45,514 21,459 20,806 21,025 25,090 3,631 55% 1% 19% 24 Industrial Insurance 404,145 192,815 132,064 135,153 134,756 (58,059) 33% 2% (0)% 25 Medical & Dental 1,598,500 802,793 810,478 754,635 714,805 (87,988) 45% (7)% (5)% Total Salaries & Benefits 10,758,607 5,079,830 4,903,529 5,038,731 4,948,350 (131,480) 46% 3% (2)% 31 Supplies 234,477 189,562 122,307 134,808 86,896 (102,666) 37% 10% (36)% 35 Small Tools 37,268 12,000 - 4,228 3,307 (8,693) 9% - (22)% 41 Professional Services 81,000 37,972 26,287 10,414 31,269 (6,703) 39% (60)% 200% 42 Communication 32,170 17,028 19,395 22,241 17,684 655 55% 15% (20)% 43 Travel 7,000 4,187 4,415 9,938 6,764 2,577 97% 125% (32)% 45 Rentals and Leases 602,262 372,616 267,784 294,999 301,279 (71,337) 50% 10% 2% 46 Insurance 190,615 190,615 90,000 173,286 191,453 838 100% 93% 10% 47 Public Utilities 73,360 37,422 34,658 42,898 46,288 8,867 63% 24% 8% 48 Repairs and Maintenance 41,921 23,859 32,164 31,091 18,579 (5,280) 44% (3)% (40)% 49 Miscellaneous 157,874 111,346 41,275 86,595 93,798 (17,548) 59% 110% 8% 51 Inter -Governmental 216,045 108,023 95,495 100,010 105,035 (2,987) 49% 5% 5% 64 Machinery & Equipment - - - 7,934 - - - - - Total Operating Expenses 1,673,992 1,104,630 733,779 918,440 902,352 (202,277) 54% 25% (2)% Total Expenses 12,432,599 6,184,460 5,637,308 5,957,171 5,850,702 (333,758) 47% 6% (2)% Percent of year completed FIRE DIVISION SUMMARY 50.00% YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY DIVISION 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 ADMINISTRATION 902,844 545,779 428,897 504,766 532,751 (13,028) 59% 18% 6% SUPPRESSION 9,425,081 4,540,977 4,285,947 4,407,559 4,263,148 (277,829) 45% 3% (3)% PREVENTION 853,880 412,726 393,125 417,293 438,695 25,969 51% 6% 5% TRAINING 466,687 286,224 189,421 262,337 239,205 (47,019) 51% 38% (9)% EMERGENCY PREPAREDNESS 360,371 175,351 162,611 177,466 167,772 (7,579) 47% 9% (5)% FIRE FACILITIES 110,860 60,146 40,705 53,195 53,065 (7,081) 48% 31% (0)% HAZARDOUS MATERIALS UNIT 40,331 28,278 26,311 8,942 19,113 (9,166) 47% (66)% 114% RESCUE TEAM 13,250 79 - 157 3,164 3,085 24% - 1917% RESCUE AND EMERGENCY AID 43,250 26,877 14,797 25,447 28,754 1,877 66% 72% 13% COMMUNICATION - DISPATCH 216,045 108,023 95,495 100,010 105,035 (2,987) 49% 5% 5% Total Expenses 12,432,599 6,184,460 5,637,308 5,957,171 5,850,702 (333,758) 47% 6% (2)% Percent of year completed 50.00% 78 FIRE ADMINISTRATION YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 11 Salaries 451,037 223,984 221,545 209,703 218,016 (5,968) 48% (5)% 4% 12 Extra Labor - - 4,473 - - - - - - 13 Overtime 464 9 - - 9 - 2% - - 21 FICA 14,345 7,280 7,253 11,042 11,503 4,223 80% 52% 4% 22 Pension-LEOFF 16,079 1,412 8,022 7,381 8,055 6,643 50% (8)% 9% 23 Pension-PERS/PSERS 16,275 7,620 7,438 7,358 8,485 865 52% (1)% 15% 24 Industrial Insurance 10,126 4,836 3,568 3,579 3,586 (1,251) 35% 0% 0% 25 Medical & Dental 83,043 42,023 34,910 40,177 39,239 (2,784) 47% 15% (2)% Total Salaries & Benefits 591,369 287,164 287,209 279,240 288,891 1,727 49% (3)% 3% 31 Supplies 10,877 4,653 3,887 3,708 5,901 1,248 54% (5)% 59% 41 Professional Services 25,000 13,777 2,137 - 13,777 - 55% - - 42 Communication 23,170 12,803 13,157 15,164 12,030 (773) 52% 15% (21)% 43 Travel 2,250 772 - 559 1,320 548 59% - 136% 45 Rentals and Leases 26,559 13,779 10,558 12,414 12,675 (1,105) 48% 18% 2% 46 Insurance 190,615 190,615 90,000 173,286 191,453 838 100% 93% 10% 48 Repairs and Maintenance 20,421 12,967 8,478 8,496 3,244 (9,723) 16% 0% (62)% 49 Miscellaneous 12,583 9,248 1,892 3,966 3,461 (5,788) 28% 110% (13)% Total Operating Expenses 311,475 258,614 141,688 225,526 243,860 (14,755) 78% 59% 8% Total Expenses 902,844 545,779 428,897 504,766 532,751 (13,028) 59% 18% 6% Percent of year completed FIRE SUPPRESSION 50.00% YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) %CHANGE 2018 ALLOCATED BOOT % EXPENDED 2016/2017 2017/2018 11 Salaries 5,726,863 2,716,244 2,748,755 2,824,876 2,822,390 106,146 49% 3% (0)% 13 Overtime 560,822 324,148 184,479 246,180 198,005 (126,143) 35% 33% (20)% 15 Holiday Pay 324,520 7,882 1,465 - 7,882 - 2% - - 21 FICA 88,818 41,082 38,333 40,212 39,494 (1,588) 44% 5% (2)% 22 Pension-LEOFF 335,646 153,347 151,965 159,964 159,859 6,512 48% 5% (0)% 24 Industrial Insurance 360,225 171,439 117,003 119,531 118,039 (53,400) 33% 2% (1)% 25 Medical & Dental 1,335,086 668,955 698,557 637,886 601,772 (67,183) 45% (9)% (6)% Total Salaries & Benefits 8,731,980 4,083,097 3,940,557 4,028,649 3,947,441 (135,656) 45% 2% (2)% 31 Supplies 129,100 129,100 80,831 90,953 39,537 (89,563) 31% 13% (57)% 35 Small Tools 12,000 12,000 - 4,228 3,307 (8,693) 28% - (22)% 41 Professional Services 26,500 11,248 4,661 7,269 3,817 (7,431) 14% 56% (47)% 45 Rentals and Leases 482,710 282,844 224,178 235,880 241,355 (41,489) 50% 5% 2% 48 Repairs and Maintenance 20,000 10,891 23,330 22,265 15,335 4,443 77% (5)% (31)% 49 Miscellaneous 22,791 11,797 12,380 18,305 12,349 552 54% 48% (33)% Total Operating Expenses 693,101 457,880 345,391 378,910 315,707 (142,173) 46% 10% (17)% Total Expenses 9,425,081 4,540,977 4,285,947 4,407,559 4,263,148 (277,829) 45% 3% (3)% Percent of year completed 50.00% 79 FIRE PREVENTION/INVESTIGATION YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) %CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 11 Salaries 568,784 279,596 273,509 276,404 272,423 (7,173) 48% 1% (1)% 13 Overtime 61,143 22,550 23,693 33,146 54,679 32,129 89% 40% 65% 21 FICA 18,538 9,077 9,203 9,446 10,205 1,127 55% 3% 8% 22 Pension-LEOFF 23,795 10,346 10,554 10,811 12,649 2,304 53% 2% 17% 23 Pension-PERS/PSERS 18,751 8,956 8,857 9,002 11,216 2,259 60% 2% 25% 24 Industrial Insurance 18,765 9,043 5,855 6,558 7,295 (1,748) 39% 12% 11% 25 Medical & Dental 94,017 47,744 38,828 43,176 41,572 (6,172) 44% 11% (4)% Total Salaries & Benefits 803,793 387,313 370,499 388,545 410,039 22,726 51% 5% 6% 31 Supplies 12,000 5,144 7,211 4,289 7,734 2,589 64% (41)% 80% 41 Professional Services 5,000 - 329 - - - - - - 42 Communication - - 1,080 1,355 1,080 1,080 - 26% (20)% 43 Travel 1,500 1,415 721 2,132 970 (445) 65% 195% (54)% 45 Rentals and Leases 24,587 13,230 11,209 13,670 13,047 (184) 53% 22% (5)% 49 Miscellaneous 7,000 5,624 1,992 6,972 5,825 201 83% 250% (16)% Total Operating Expenses 50,087 25,413 22,626 28,748 28,656 3,242 57% 27% (0)% Total Expenses 853,880 412,726 393,125 417,293 438,695 25,969 51% 6% 5% Percent of year completed FIRE TRAINING 50.00% YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 2018 ACTUAL OVER/(UNDER) %CHANGE ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 11 Salaries 239,374 127,539 116,461 146,489 113,412 (14,127) 47% 26% (23)% 13 Overtime 18,813 9,703 4,123 8,530 11,158 1,455 59% 107% 31 21 FICA 1,849 856 837 1,680 1,793 937 97% 101% 7% 22 Pension-LEOFF 12,913 6,341 6,254 6,661 6,739 398 52% 7% 1% 24 Industrial Insurance 9,755 5,120 3,477 3,822 3,871 (1,249) 40% 10% 1% 25 Medical & Dental 46,829 24,413 20,122 15,175 13,920 (10,493) 30% (25)% (8)% Total Salaries & Benefits 329,533 173,972 151,273 182,356 150,893 (23,079) 46% 21% (17)% 31 Supplies 8,500 6,807 2,322 3,722 532 (6,275) 6% 60% (86)% 41 Professional Services 4,500 3,000 1,400 2,800 2,800 (200) 62% 100% 0% 42 Communication - - 480 560 240 240 - 17% (57)% 43 Travel 2,000 2,000 3,491 7,234 4,190 2,190 209% 107% (42)% 45 Rentals and Leases 17,154 16,609 5,938 8,409 8,577 (8,032) 50% 42% 2% 49 Miscellaneous 105,000 83,835 24,516 57,257 71,973 (11,862) 69% 134% 26% Total Operating Expenses 137,154 112,252 38,148 79,981 88,312 (23,940) 64% 110% 10% Total Expenses 466,687 286,224 189,421 262,337 239,205 (47,019) 51% 38% (9)% Percent of year completed 50.00% 80 FIRE YTD AS OF JUNE 30, 2018 EMERGENCY PREPAREDNESS BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 11 Salaries 223,192 113,151 107,218 125,905 115,185 2,034 52% 17% (9)% 12 Extra Labor - - 3,943 1,852 2,071 2,071 - (53)% 12% 13 Overtime 9,406 1,388 10,674 748 1,119 (269) 12% (93)% 50% 21 FICA 6,811 3,406 3,394 3,335 3,405 (1) 50% (2)% 2% 22 Pension-LEOFF 7,236 3,422 4,030 3,552 3,649 227 50% (12)% 3% 23 Pension-PERS/PSERS 10,488 4,883 4,510 4,665 5,389 507 51% 3% 16% 24 Industrial Insurance 5,274 2,377 2,161 1,664 1,965 (412) 37% (23)% 18% 25 Medical & Dental 39,525 19,658 18,061 18,221 18,302 (1,356) 46% 1% 0% Total Salaries & Benefits 301,932 148,285 153,991 159,941 151,085 2,801 50% 4% (6)% 31 Supplies 12,000 9,054 11,900 5,179 3,644 (5,410) 30% (56)% (30)% 35 Small Tools 24,268 - - - - - - - - 42 Communication - - 3,562 4,053 3,328 3,328 - 14% (18)% 45 Rentals and Leases 17,171 17,171 3,767 8,184 8,586 (8,585) 50% 117% 5% 49 Miscellaneous 5,000 841 495 96 190 (651) 4% (81)% 98% Total Operating Expenses 58,439 27,067 8,620 17,525 16,687 (10,380) 29% 103% (5)% Total Expenses 360,371 175,351 162,611 177,466 167,772 (7,579) 47% 9% (5)% Percent of year completed FIRE FACILITIES 50.00% YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 31 Supplies 42 Communication 47 Public Utilities 28,500 9,000 73,360 18,498 4,226 37,422 4,942 1,105 34,658 9,199 1,098 42,898 5,779 998 46,288 (12,719) (3,228) 8,867 20% 11% 63% 86% (1)% 24% (37)% (9)% 8% Total Operating Expenses 110,860 60,146 40,705 53,195 53,065 (7,081) 48% 31% (0)% Total Expenses 110,860 60,146 40,705 53,195 53,065 (7,081) 48% 31% (0)% Percent of year completed 50.00% 81 FIRE HAZARDOUS MATERIALS UNIT YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVEFNUNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 31 Supplies 41 Professional Services 45 Rentals and Leases 2,000 20,000 18,331 - 9,947 18,331 - 17,760 8,550 - - 8,942 - 9,947 9,165 - - (9,166) - 50% 50% - - 5% - - 3% Total Operating Expenses 40,331 28,278 26,311 8,942 19,113 (9,166) 47% (66)% 114% Total Expenses 40,331 28,278 26,311 8,942 19,113 (9,166) 47% (66)% 114% Percent of year completed FIRE RESCUE TEAM 50.00% YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 201712018 31 Supplies 5,000 79 - 157 3,164 3,085 63% - 1917% 35 Small Tools 1,000 - - - - - - - - 43 Travel 1,250 - - - - - - - - 48 Repairs and Maintenance 500 - - - - - - - - 49 Miscellaneous 5,500 - - - - - - - - Total Operating Expenses 13,250 79 - 157 3,164 3,085 24% - 1917% Total Expenses 13,250 79 - 157 3,164 3,085 24% - 1917% Percent of year completed FIRE RESCUE AND EMERGENCY AID 50.00% YTD AS OF JUNE 30, 2018 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 201612017 201712018 31 Supplies 41 Professional Services 45 Rentals and Leases 48 Repairs and Maintenance 26,500 - 15,750 1,000 16,226 10,651 - 11,214 - 3,583 - 17,602 344 7,500 - 20,605 274 7,875 - 4,379 274 (2,776) - 78% - 50% - 57% - 109% - 17% (20)% 5% - Total Operating Expenses 43,250 26,877 14,797 25,447 28,754 1,877 66% 72% 13% Total Expenses 43,250 26,877 14,797 25,447 28,754 1,877 66% 72% 13% Percent of year completed 50.00% 82 FIRE COMMUNICATIONS, ALARMS AND DISPATCH YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED % EXPENDED 201612017 2017/2018 BDGT 51 Inter -Governmental 216,045 108,023 95,495 100,010 105,035 (2,987) 49% 5% 5% Total Operating Expenses 216,045 108,023 95,495 100,010 105,035 (2,987) 49% 5% 5% Total Expenses 216,045 108,023 95,495 100,010 105,035 (2,987) 49% 5% 5% Percent of year completed 50.00% 83 TECHNOLOGY & INNOVATION SERVICES YTD AS OF JUNE 30, 2018 CITY OF TUKWILA GENERAL FUND EXPENDITURES BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 11 Salaries 886,678 412,396 370,417 341,596 441,417 29,021 50% (8)% 29% 12 Extra Labor 2,500 - 1,057 - - - - - - 13 Overtime - - 12,513 41,004 2,071 2,071 - 228% (95)% 21 FICA 64,905 31,608 28,725 28,858 33,520 1,912 52% 0% 16% 22 Pension-LEOFF 2 - - 3,488 - - - - - - 23 Pension-PERS/PSERS 106,354 47,600 29,141 42,775 56,744 9,144 53% 47% 33% 24 Industrial Insurance 3,505 1,570 1,906 1,063 1,229 (341) 35% (44)% 16% 25 Medical & Dental 210,338 101,605 70,010 69,829 88,908 (12,697) 42% (0)% 27% Total Salaries & Benefits 1,274,280 594,778 517,257 525,124 623,888 29,111 49% 2% 19% 31 Supplies 16,266 16,266 2,435 22,048 1,274 (14,992) 8% 806% (94)% 35 Small Tools - - 8,035 17,895 18,996 18,996 - 123% 6% 41 Professional Services 314,686 32,705 3,434 44,684 165,691 132,985 53% 1201% 271% 42 Communication 120,900 44,737 48,009 41,540 64,339 19,602 53% (13)% 55% 43 Travel 11,500 8,654 - 6,151 - (8,654) - - - 45 Rentals and Leases 153,839 3,424 3,239 3,327 140,790 137,366 92% 3% 4132% 48 Repairs and Maintenance 2,000 532 2,747 8,996 534 2 27% 227% (94)% 49 Miscellaneous 147,200 147,200 9,335 37,865 19,043 (128,157) 13% 306% (50)% 64 Machinery & Equipment - - - 6,000 46,590 46,590 - - 676% Total Operating Expenses 766,391 253,518 77,233 188,505 457,257 203,739 60% 144% 143% Total Expenses 2,040,671 848,296 594,490 713,629 1,081,145 232,849 53% 20% 51% Percent of year completed 50.00 % 84 PUBLIC WORKS YTD AS OF JUNE 30, 2018 CITY OF TUKWILA GENERAL FUND EXPENDITURES SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 11 Salaries 1,950,915 973,109 942,309 866,537 881,750 (91,359) 45% (8)% 2% 13 Overtime 10,000 4,167 7,806 10,438 11,290 7,123 113% 34% 8% 21 FICA 144,330 73,807 71,550 66,001 67,950 (5,856) 47% (8)% 3% 23 Pension-PERS/PSERS 234,231 112,549 105,604 97,447 109,303 (3,247) 47% (8)% 12% 24 Industrial Insurance 40,491 20,057 13,223 11,798 11,182 (8,875) 28% (11)% (5)% 25 Medical & Dental 407,548 206,878 171,010 174,700 172,257 (34,622) 42% 2% (1)% 28 Uniform/Clothing 3,200 841 586 180 777 (63) 24% (69)% 332% Total Salaries & Benefits 2,790,715 1,391,408 1,322,636 1,227,102 1,254,510 (136,898) 45% (7)% 2% 31 Supplies 110,950 56,738 50,078 47,254 42,056 (14,682) 38% (6)% (11)% 35 Small Tools 4,250 2,770 369 602 1,686 (1,084) 40% 63% 180% 41 Professional Services 30,900 5,836 8,036 8,330 8,098 2,262 26% 4% (3)% 42 Communication 9,150 4,134 2,454 4,525 1,710 (2,423) 19% 84% (62)% 43 Travel 2,000 1,430 308 475 93 (1,337) 5% 54% (80)% 45 Rentals and Leases 163,842 85,243 76,317 76,803 75,742 (9,500) 46% 1% (1)% 46 Insurance 106,805 106,805 106,805 107,271 107,581 776 101% 0% 0% 47 Public Utilities 375,000 184,238 158,361 191,306 198,913 14,675 53% 21% 4% 48 Repairs and Maintenance 252,400 81,323 88,667 94,814 92,985 11,663 37% 7% (2)% 49 Miscellaneous 30,035 22,841 6,607 10,518 14,545 (8,295) 48% 59% 38% Total Operating Expenses 1,085,332 551,357 498,465 548,789 543,410 (7,947) 50% 10% (1)% Total Expenses 3,876,047 1,942,765 1,821,101 1,775,891 1,797,920 (144,845) 46% (2)% 1% Percent of year expired PUBLIC WORKS DIVISION SUMMARY 50.00% YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY DIVISION 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BOOT % EXPENDED 2016/2017 2017/2018 ADMINISTRATION 462,586 243,975 291,681 215,968 204,539 (39,436) 44% (26)% (5)% MAINTENANCE ADMINISTRATION 405,203 199,405 187,587 190,066 170,247 (29,159) 42% 1% (10)% PUBLIC WORKS DEVELOPMENT 501,197 247,154 233,015 245,496 244,499 (2,655) 49% 5% (0)% ENGINEERING PLANS AND SERVICE: 660,377 332,654 247,479 209,461 236,516 (96,138) 36% (15)% 13% FACILITY MAINTENANCE 1,846,684 919,577 861,339 908,009 940,982 21,405 51% 5% 4% Total Expenses 3,876,047 1,942,765 1,821,101 1,769,001 1,796,782 (145,983) 46% (3)% 2% Percent of year expired 50.00% 85 PUBLIC WORKS ADMINISTRATION YTD AS OF JUNE 30, 2018 SUMMARY BUDGET ACTUAL COMPARISON OF RESULTS BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 2018 ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT EXPENDED 2016/2017 2017/2018 11 Salaries 323,119 164,973 215,473 155,767 144,794 (20,179) 45% (28)% (7)% 21 FICA 21,950 12,111 16,030 11,593 10,853 (1,259) 49% (28)% (6)% 23 Pension-PERS/PSERS 38,790 20,941 23,842 17,249 18,389 (2,552) 47% (28)% 7% 24 Industrial Insurance 1,169 602 531 364 385 (217) 33% (31)% 6% 25 Medical & Dental 41,015 22,093 24,899 22,712 23,589 1,496 58% (9)% 4% Total Salaries & Benefits 426,043 220,720 280,775 207,686 198,010 (22,710) 46% (26)% (5)% 31 Supplies 9,000 5,486 3,634 4,327 4,203 (1,283) 47% 19% (3)0/0 42 Communication 1,500 808 594 280 160 (648) 11% (53)% (43)% 43 Travel 200 200 2 8 71 (129) 35% 312% 761% 45 Rentals and Leases 3,443 1,373 1,447 1,454 852 (521) 25% 0% (41)% 48 Repairs and Maintenance 1,400 467 450 360 270 (197) 19% (20)% (25)% 49 Miscellaneous 21,000 14,921 55 1,853 973 (13,948) 5% 3269% (47)% Total Operating Expenses 36,543 23,255 10,906 8,282 6,529 (16,725) 18% (24)% (21)% Total Expenses 462,586 243,975 291,681 215,968 204,539 (39,436) 44% (26)% (5)% Percent of year expired PUBLIC WORKS MAINTENANCE ADMINISTRATION 50.00% YTD AS OF JUNE 30, 2018 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2018 ALLOCATED 2016 2017 2018 ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT EXPENDED 2016/2017 2017/2018 11 Salaries 264,410 132,724 127,667 129,292 112,019 (20,706) 42% 1% (13)% 21 FICA 18,790 9,516 9,454 9,624 8,526 (990) 45% 2% (11)% 23 Pension-PERS/PSERS 31,742 14,845 14,212 14,342 14,276 (568) 45% 1% (0)% 24 Industrial Insurance 1,168 559 424 371 428 (131) 37% (12)% 15% 25 Medical & Dental 68,599 34,288 29,381 31,694 29,043 (5,245) 42% 8% (8)% Total Salaries & Benefits 384,709 191,932 181,137 185,323 164,975 (26,957) 43% 2% (11)% 31 Supplies 4,250 1,349 488 241 611 (739) 14% (51)% 154% 35 Small Tools 750 - - - - - - - - 41 Professional Services 500 - - - - - - - - 42 Communication 750 403 389 406 350 (53) 47% 4% (14)% 43 Travel 300 208 213 412 - (208) - 94% - 45 Rentals and Leases 11,909 4,472 3,825 3,244 3,001 (1,471) 25% (15)% (7)% 49 Miscellaneous 2,035 1,041 1,535 440 1,310 269 64% (71)% 198% Total Operating Expenses 20,494 7,473 6,449 4,743 5,272 (2,202) 26% (26)% 11% Total Expenses 405,203 199,405 187,587 190,066 170,247 (29,159) 42% 1% (10)% Percent of year expired 50.00% 86 PUBLIC WORKS PUBLIC WORKS DEVELOPMENT YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 2018 ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT EXPENDED 2016/2017 2017/2018 11 Salaries 340,902 168,841 164,164 164,218 169,516 675 50% 0% 3% 13 Overtime 9,000 4,102 1,999 10,192 3,821 (282) 42% 410% (63)% 21 FICA 26,629 13,242 12,622 13,230 13,335 93 50% 5% 1% 23 Pension-PERS/PSERS 40,925 19,045 18,546 19,462 21,387 2,342 52% 5% 10% 24 Industrial Insurance 4,187 2,037 1,448 1,544 1,039 (998) 25% 7% (33)% 25 Medical & Dental 79,304 39,637 34,057 36,672 35,214 (4,423) 44% 8% (4)% 28 Uniform/Clothing 250 250 180 180 187 (63) 75% 0% 4% Total Salaries & Benefits 501,197 247,154 233,015 245,496 244,499 (2,655) 49% 5% (0)% Total Expenses 501,197 247,154 233,015 245,496 244,499 (2,655) 49% 5% (0)% Percent of year expired PUBLIC WORKS ENGINEERING PLANS AND SERVICES 50.00% YTD AS OF JUNE 30, 2018 SUMMARY BUDGET ACTUAL COMPARISON OF RESULTS BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 2018 ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT EXPENDED 2016/2017 2017/2018 11 Salaries 427,967 214,403 171,015 132,845 150,415 (63,988) 35% (22)% 13% 21 FICA 31,442 16,348 12,904 9,969 11,139 (5,209) 35% (23)% 12% 23 Pension-PERS/PSERS 51,378 24,318 18,962 14,694 15,291 (9,027) 30% (23)% 4% 24 Industrial Insurance 6,822 3,591 1,235 1,018 1,217 (2,373) 18% (18)% 20% 25 Medical & Dental 79,370 40,665 25,556 20,125 20,008 (20,657) 25% (21)% (1)% 28 Uniform/Clothing 950 - - - - - - - - Total Salaries & Benefits 597,929 299,323 229,672 178,651 203,933 (95,390) 34% (22)% 14% 31 Supplies 7,000 2,797 1,658 2,897 3,360 563 48% 75% 16% 35 Small Tools 1,000 858 - - 858 - 86% - - 41 Professional Services 28,400 5,572 3,220 8,211 7,625 2,053 27% 155% (7)% 42 Communication 2,300 1,236 998 688 415 (821) 18% (31)% (40)% 43 Travel 1,500 1,023 94 55 22 (1,001) 1% (41)% (60)% 45 Rentals and Leases 15,248 14,981 6,408 7,491 7,624 (7,357) 50% 17% 2% 48 Repairs and Maintenance 1,000 863 512 4,275 454 (408) 45% 734% (89)% 49 Miscellaneous 6,000 6,000 4,454 7,193 12,224 6,224 204% 61% 70% Total Operating Expenses 62,448 33,330 17,807 30,811 32,583 (748) 52% 73% 6% Total Expenses 660,377 332,654 247,479 209,461 236,516 (96,138) 36% (15)% 13% Percent of year expired 50.00% 87 PUBLIC WORKS FACILITY MAINTENANCE YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 2018 ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT EXPENDED 2016/2017 2017/2018 11 Salaries 594,517 292,168 263,990 284,415 305,007 12,839 51% 8% 7% 13 Overtime 1,000 65 5,807 247 922 857 92% (96)% 274% 21 FICA 45,519 22,589 20,540 21,585 24,098 1,509 53% 5% 12% 23 Pension-PERS/PSERS 71,396 33,401 30,043 31,702 39,959 6,558 56% 6% 26% 24 Industrial Insurance 27,145 13,268 9,586 8,501 8,112 (5,156) 30% (11)% (5)% 25 Medical & Dental 139,260 70,195 57,117 63,497 64,403 (5,792) 46% 11% 1% 28 Uniform/Clothing 2,000 591 406 - 591 - 30% - - Total Salaries & Benefits 880,837 432,278 398,036 409,946 443,093 10,815 50% 3% 8% 31 Supplies 90,700 47,105 44,297 39,789 33,882 (13,223) 37% (10)% (15)% 35 Small Tools 2,500 1,912 369 602 828 (1,084) 33% 63% 38% 41 Professional Services 2,000 264 93 119 473 210 24% 28% 297% 42 Communication 4,600 1,687 473 3,151 785 (902) 17% 567% (75)% 45 Rentals and Leases 133,242 64,416 64,637 64,615 64,266 (150) 48% (0)% (1)% 46 Insurance 106,805 106,805 106,805 107,271 107,581 776 101% 0% 0% 47 Public Utilities 375,000 184,238 158,361 191,306 198,913 14,675 53% 21% 4% 48 Repairs and Maintenance 250,000 79,993 87,705 90,179 91,123 11,130 36% 3% 1% 49 Miscellaneous 1,000 879 563 1,031 39 (840) 4% 83% (96)% Total Operating Expenses 965,847 487,299 463,302 498,063 497,889 10,590 52% 8% (0)% Total Expenses 1,846,684 919,577 861,339 908,009 940,982 21,405 51% 5% 4% Percent of year expired 50.00% 88 STREET MAINTENANCE & OPERATIONE CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF JUNE 30, 2018 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2018 ALLOCATED 2016 2017 2018 ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 11 Salaries 817,259 406,902 409,972 384,666 398,494 (8,408) 49% (6)% 4% 12 Extra Labor 45,000 15,571 16,508 19,215 7,275 (8,296) 16% 16% (62)% 13 Overtime 11,000 6,219 3,408 9,299 3,692 (2,528) 34% 173% (60)% 21 FICA 66,399 32,841 32,659 32,034 32,889 48 50% (2)% 3% 23 Pension-PERS/PSERS 98,131 45,441 46,281 46,141 53,069 7,629 54% (0)% 15% 24 Industrial Insurance 34,669 16,582 11,563 12,463 10,562 (6,021) 30% 8% (15)% 25 Medical & Dental 214,664 108,026 83,435 106,713 106,061 (1,964) 49% 28% (1)% 28 Uniform/Clothing 2,375 562 715 444 562 (0) 24% (38)% 27% Total Salaries & Benefits 1,289,497 632,145 604,798 610,974 615,878 (16,267) 48% 1% 1%, 31 Supplies 297,300 107,684 79,695 90,758 , 83,564 (24,120) 28% 14% (8)% 35 Small Tools 13,200 3,899 16,466 6,441 4,224 324 32% (61)% (34)% 41 Professional Services 4,000 964 1,116 2,782 1,529 565 38% 149% (45)% 42 Communication 4,300 1,890 720 840 1,804 (85) 42% 17% 115% 43 Travel 2,700 201 175 187 890 689 33% 7% 376% 44 Advertising 1,500 - - - - - - - - 45 Rentals and Leases 302,895 162,295 197,514 147,308 149,858 (12,437) 49% (25)% 2% 46 Insurance 27,231 27,231 35,455 24,755 27,351 120 100% (30)% 10% 47 Public Utilities 1,174,720 566,913 542,913 568,839 609,937 43,024 52% 5% 7% 48 Repairs and Maintenance 27,100 1,627 10,715 3,808 8,593 6,966 32% (64)% 126% 49 Miscellaneous 5,200 1,786 1,192 2,681 1,379 (407) 27% 125% (49)% 53 Ext Taxes, Oper Assess - - 6 6 - - - (1)% Total Operating Expenses 1,860,146 874,489 885,966 848,406 889,128 14,639 48% (4)% 5% Total Expenses 3,149,643 1,506,633 _ 1,490,764 1,459,379 1,505,005 (1,628) 48% (2)% 3% Percent of year expired STREET MAINTENANCE & OPERATIONE DIVISION SUMMARY 50.00% YTD AS OF JUNE 30, 2018 SUMMARY BY DIVISION BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) %CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 ADMINISTRATION 1,290,497 632,200 605,188 611,416 616,374 (15,825) 48% 1% 1% GENERAL SERVICES 347,526 195,340 237,144 176,693 183,254 (12,086) 53% (25)% 4% ROADWAY 833,420 400,058 393,151 387,615 411,489 11,431 49% (1)% 6% STRUCTURES 2,500 1,317 1,181 3,808 2,546 1,229 102% 223% (33)% LIGHTING 296,100 149,757 142,096 164,460 169,681 19,924 57% 16% 3% TRAFFIC CONTROL 271,500 98,725 82,425 77,476 78,224 (20,500) 29% (6)% 1% SNOW & ICE CONTROL 10,300 10,000 871 14,155 14,385 4,385 140% 1525% 2% STREET CLEANING 62,000 17,610 16,469 21,862 28,053 10,443 45% 33% 28% VIDEO & FIBER 33,500 - 3,462 - - - - - - SIDEWALKS 2,300 1,626 8,777 1,893 998 (628) 43% (78)% (47)% Total Expenses 3,149,643 1,506,633 1,490,764 1,459,379 1,505,005 (1,628) 48% (2)% 3% Percent of year expired 50.00% 89 STREET MAINTENANCE & OPERATIONS ADMINISTRATION YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BOOT % EXPENDED 2016/2017 2017/2018 11 Salaries 817,259 406,902 409,972 384,666 398,494 (8,408) 49% (6)% 4% 12 Extra Labor 45,000 15,571 16,508 19,215 7,275 (8,296) 16% 16% (62)% 13 Overtime 11,000 6,219 3,408 9,299 3,692 (2,528) 34% 173% (60)% 21 FICA 66,399 32,841 32,659 32,034 32,889 48 50% (2)% 3% 23 Pension-PERS/PSERS 98,131 45,441 46,281 46,141 53,069 7,629 54% (0)% 15% 24 Industrial Insurance 34,669 16,582 11,563 12,463 10,562 (6,021) 30% 8% (15)% 25 Medical & Dental 214,664 108,026 83,435 106,713 106,061 (1,964) 49% 28% (1)% 28 Uniform/Clothing 2,375 562 715 444 562 (0) 24% (38)% 27% Total Salaries & Benefits 1,289,497 632,145 604,798 610,974 615,878 (16,267) 48% 1% 1% 31 Supplies 1,000 55 - - 55 5% - Total Operating Expenses 1,000 55 390 442 497 442 50% 13% 12% Total Expenses 1,290,497 632,200 605,188 611,416 616,374 (15,825) 48% 1% 1% Percent of year expired STREET MAINTENANCE & OPERATIONS GENERAL SERVICES 50.00% YTD AS OF JUNE 30, 2018 SUMMARY BUDGET ACTUAL COMPARISON OF RESULTS BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BOOT % EXPENDED 2016/2017 2017/2018 31 Supplies 5,000 2,600 2,754 1,671 2,478 (122) 50% (39)% 48% 35 Small Tools 3,000 154 - - 154 - 5% - - 41 Professional Services 1,100 348 555 198 406 58 37% (64)% 105% 42 Communication 2,500 920 - - 920 - 37% - - 43 Travel 2,000 129 175 187 818 689 41% 7% 337% 44 Advertising 1,500 - - - - - - - - 45 Rentals and Leases 299,495 162,172 197,014 147,201 149,748 (12,424) 50% (25)% 2% 46 Insurance 27,231 27,231 35,455 24,755 27,351 120 100% (30)% 10% 48 Repairs and Maintenance 500 - - - - - - - - 49 Miscellaneous 5,200 1,786 1,192 2,681 1,379 (407) 27% 125% (49)% Total Operating Expenses 347,526 195,340 237,144 176,693 183,254 (12,086) 53% (25)% 4% Total Expenses 347,526 195,340 237,144 176,693 183,254 (12,086) 53% (25)% 4% Percent of year expired 50.00% 90 STREET MAINTENANCE & OPERATIONS ROADWAY YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BOOT % EXPENDED 2016/2017 2017/2018 31 Supplies 39,000 5,849 14,902 5,191 12,113 6,265 31% (65)% 133% 35 Small Tools 4,000 45 11,515 28 1,167 1,122 29% (100)% 4003% 41 Professional Services 100 - - - - - - - - 43 Travel 100 - - - - - - - - 45 Rentals and Leases 3,400 123 500 107 - (123) - (79)% - 47 Public Utilities 786,720 393,942 366,234 382,288 390,826 (3,116) 50% 4% 2% 48 Repairs and Maintenance 100 100 - - 7,383 7,283 7383% - - Total Operating Expenses 833,420 400,058 393,151 387,615 411,489 11,431 49% (1)% 6% Total Expenses 833,420 400,058 393,151 387,615 411,489 11,431 49% (1)% 6% Percent of year expired STREET MAINTENANCE & OPERATIONS STRUCTURES 50.00% YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BOOT % EXPENDED 2016/2017 2017/2018 31 Supplies 48 Repairs and Maintenance 1,000 1,500 1,000 317 1,181 - - 3,808 2,546 - 1,546 (317) 255% - - - - - Total Operating Expenses 2,500 1,317 1,181 3,808 2,546 1,229 102% 223% (33)% Total Expenses 2,500 1,317 1,181 3,808 2,546 1,229 102% 223% (33)% Percent of year expired STREET MAINTENANCE & OPERATIONS LIGHTING 50.00% YTD AS OF JUNE 30, 2018 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 31 Supplies 25,000 18,707 1,402 18,156 4,928 (13,779) 20% 1195% (73)% 35 Small Tools 500 - - - - - - - 41 Professional Services 500 147 171 186 303 156 61% 9% 63% 43 Travel 100 - - - - - - - - 47 Public Utilities 270,000 130,902 140,523 146,118 164,449 33,547 61% 4% 13% Total Operating Expenses 296,100 149,757 142,096 164,460 169,681 19,924 57% 16% 3% Total Expenses 296,100 149,757 142,096 164,460 169,681 19,924 57% 16% 3% Percent of year expired 50.00% 91 STREET MAINTENANCE & OPERATIONS TRAFFIC CONTROL YTD AS OF JUNE 30, 2018 SUMMARY BUDGET ACTUAL COMPARISON OF RESULTS BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BOOT % EXPENDED 2016/2017 2017/2018 31 Supplies 166,000 54,522 48,487 33,448 30,910 (23,612) 19% (31)% (8)% 35 Small Tools 2,500 2,500 1,361 4,704 1,564 (936) 63% 246% (67)% 41 Professional Services 100 100 - 1,281 377 277 377% - (71)% 42 Communication 1,800 969 720 840 884 (85) 49% 17% 5% 43 Travel 100 - - - - - - - - 47 Public Utilities 81,000 39,424 31,857 37,203 43,279 3,855 53% 17% 16% 48 Repairs and Maintenance 20,000 1,210 - - 1,210 - 6% - - Total Operating Expenses 271,500 98,725 82,425 77,476 78,224 (20,500) 29% (6)% 1% Total Expenses 271,500 98,725 82,425 77,476 78,224 (20,500) 29% (6)% 1% Percent of year expired STREET MAINTENANCE & OPERATIONS SNOW & ICE CONTROL 50.00% YTD AS OF JUNE 30, 2018 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 31 Supplies 43 Travel 10,000 300 10,000 - 871 - 14,155 - 14,385 - 4,385 - 144% - 1525% - 2% - Total Operating Expenses 10,300 10,000 871 14,155 14,385 4,385 140% 1525% 2% Total Expenses 10,300 10,000 871 14,155 14,385 4,385 140% 1525% 2% Percent of year expired STREET MAINTENANCE & OPERATIONS STREET CLEANING 50.00% YTD AS OF JUNE 30, 2018 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BDGT % EXPENDED 2016/2017 2017/2018 31 Supplies 18,000 13,326 10,020 16,242 15,260 1,934 85% 62% (6)% 35 Small Tools 1,200 1,200 207 1,709 1,339 139 112% 727% (22)% 41 Professional Services 2,200 368 - 675 - (368) - - - 43 Travel 100 72 - - 72 - 72% - - 47 Public Utilities 37,000 2,645 4,299 3,231 11,383 8,738 31% (25)% 252% 48 Repairs and Maintenance 3,500 - 1,937 - - - - - - 53 Ext Taxes, Assessments - - 6 6 - - - (1)% - Total Operating Expenses 62,000 17,610 16,469 21,862 28,053 10,443 45% 33% 28% Total Expenses 62,000 17,610 16,469 21,862 28,053 10,443 45% 33% 28% Percent of year expired 50.00% 92 STREET MAINTENANCE & OPERATIONS VIDEO & FIBER YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 2018 ANNUAL ALLOCATED ACTUAL OVER/(UNDER) % CHANGE 2016 2017 2018 ALLOCATED % BDGT EXPENDED 2016/2017 2017/2018 31 Supplies 35 Small Tools 48 Repairs and Maintenance 30,000 2,000 - 1,500 - 79 - - 3,384 - - - - - - - - - - - - Total Operating Expenses 33,500 - 3,462 - - - - Total Expenses 33,500 - 3,462 - - - - Percent of year expired STREET MAINTENANCE & OPERATIONS SIDEWALKS 50.00% YTD AS OF JUNE 30, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2018 ALLOCATED 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 ALLOCATED BOOT % EXPENDED 2016/2017 2017/2018 31 Supplies 2,300 1,626 - 1,893 888 (738) 39% - (53)% Total Operating Expenses 2,300 1,626 8,777 1,893 998 (628) 43% (78)% (47)% Total Expenses 2,300 1,626 8,777 1,893 998 (628) 43% (78)% (47)% Percent of year expired 50.00% 93 94 Finance Committee Minutes August 21, 2018 B. Ordinance and Resolution: Updating Commercial Parking Tax Staff is seeking Council approval of an ordinance and resolution to amend Tukwila Municipal Code 3.48 to gradually increase the commercial parking tax from 5% to 15% and impose a late penalty of 10% per month. The Committee of the Whole sent the legislation back to Committee, asking for information on the legality of exempting nonprofits based upon public comment received. Staff presented an option that would retain the 5% rate for nonprofits operating on City property, which would currently apply only to Starfire Sports. Doing so would reduce projected revenue by approximately $10K in 2019, $21K in 2020, and $36K in 2021. To offset this revenue loss, the tax could be increased in two steps rather than three, going to 10% in 2019 and 15% in 2020. Councilmember Robertson spoke in favor of exempting Starfire with the two- step increase. Councilmembers Quinn and Kruller supported exempting Starfire with the three - step increase. Staff will draft the ordinance reflecting this majority recommendation and present it to the Committee of the Whole. MAJORITY APPROVAL. FORWARD TO AUGUST 27, 2018 COMMITTEE OF THE WHOLE. C. Employee Compensation Policy Staff presented policy recommendations in the areas of above and below market adjustments, comparable cities, compression, recruitment incentives, and compensation review process for non -represented employees. Staff also performed a market study with the newly released 2018 salary data from AWC and the results show that the City is still close to the market and considered competitive. Councilmember Robertson requested that the table in Exhibit A be updated to include cities +60% assessed valuation. He requested that the table in Exhibit B include columns showing population and percentage change. Chair Quinn said these should be additional tables not to replace those already in the Exhibits. DISCUSSION ONLY. RETURN TO COMMITTEE D. 2018 2nd Quarter Financial Report Staff presented the Committee with the City's 2018 2nd Quarter Financial Report which captures the general state of financial affairs and highlights significant items and trends. General Fund results are positive with an increase in fund balance of $3.2 million, and revenues of $32.7 million coming in close to budget. Sales tax collected through May reflects a 4%year over year increase, and admission tax and building permit fees are both strong. Departmental under expenditures reached almost $2 million. Councilmember Robertson asked that the revenue table on page 75 call out retail sales tax by itself in a new line or a footnote. Chair Quinn would like a better understanding of the 3% departmental reductions to be discussed at the upcoming budget work session. Committee members also asked for an explanation of the decline in utility tax. DISCUSSION ONLY. E. 2019-2020 Biennial Budget: City Council Staff presented the proposal for the 2019-2020 City Council departmental budget, which includes salaries and wages, benefits, supplies, and services. As the City is transitioning to Priority Based Budgeting, staff defined the City Council's programs as "Community Engagement and Events," "Governmental Affairs and Appointments," and "Legislative Oversight." Budget Oversight may be pulled out into its own category for the purpose of scoring accurately against the City's strategic goals. The proposed Council budget includes reductions 95 96 reYA f,FP .'\Ili or,C i"i'P'd 28J CoteXk7 08/27/18 JF ITEM INFORMATION S•i vI'ItSPoNsolr. JEFF FRIEND 010txIN 11, AC i:NI) \ D<v'1 i : 08/27/18 I1, ITrII,If Review City Council 2019-2020 Proposed Budget ic,rr 0< f27 8 i%l rtir>r .sir Dale P11io/rt rrz 1S y I7 rte C>r4 rrz rrr c llt I? <<t F3r.`z . lzxcz c/ Pit t/ic l lcta a 11r Ta rre �1r 1) t <)t rrr~ �rrg I) tt> I,trt)Rl" t?i"4£>r.". 11f, I?ale SI'(�\ )R ❑C:oz�z it ❑z Boor ❑NR ❑I C'Ia7 ► Iairzzrz: �]-'in `PS" PU)R Ro/icc P1F (our/ SCouncil is being asked to review the City Council 2019-2020 proposed budget. If no St:\Ii\l.\RN' changes are requested, Council consensus will be requested to move the City Council 2019- 2020 proposed budget to the final budget package for approval in November. 121:1'II.�4`I;1> lil° _ CC)l ". Mtg. P CDN Comm "I'r tas &lnfi-astzatcturc ❑ Arts Comm. 08/21/ .8 ► 1`irlancc Comm. * Public Safety Comm. Comm. ❑ Planning Comm. ' CIIAIR: UINN Parks RECOMMENDATIONS: Sl'()Ns()R/AI) CO\I\II'T"TI:I? II' ,. Finance Unanimous Approval; Forward to Committee of the hole COST IMPACT / FUND SOURCE I .NI I,NI�I'1'I'Itli II'.C?t IIt1?I) AMOUNT BI117GETEI) APPROPRIATION REQUIRED $ $ Fund Source: Corti en is MTG. DATE RECORD OF COUNCIL ACTION 08/27/18 MTG. DATE ATTACH ENTS 08/27/18 Informational Memorandum dated 8/1/18 City Council 2019-2020 Proposed Budget Minutes from the Finance Committee meeting of 8/21/18 q7 98 City � of Tukwila Allan Ekberg, Mayor INFORU�������*�����~U������U ��������D�����U��UU MATIONAL n��n�x~^u� "~^�~...��n�w~unm���� TO: Finance Committee FROM: Laurel Humphrey, Council Analyst BY: Jeff Friend, Fiscal Manager DATE: August l3,20l@ SUBJECT: Proposed City Council Departmental Budget, 2Ol9'2D2Q Issue/ City departments are developing their proposals for the 2019-2020 biennial budget while also incorporating methods ofPriority Based Budgeting (PBF). The 2O19-2OJObiennial budget will include general fund department budgets allocated to programs, programs scored, and programs tiered by support to of the City's strategic goals. The City Council requested that individual departmental budgets be presented to its standing committees as they become Background The City is committed to developing and passing a fiscally -sound, balanced budget. Two challenges the City isencountering are 1\sales tax revenue growth of396projected fo, 2018 has not been realized to date, and 2) sales tax mitigation payments will end in late 2019. As a result, the City is seeking a balanced budget with expenditure reductions and possible new revenue opportunities. The City Council departmental budget covers compensation and benefits for the seven Councilmembers and the staff person dedicated to providing legislative and administrative support tothe Council. |talso includes supplies, travel, technology, registrations, and professional services. Discussion The proposed budget for the City Council increases .27% for 2019 and 1.51% for 2020. The following will summarize the proposed changes to the City Council: Changes from 2017-2018 Budget * Supplies and services decreased bvl9.g%and 7.45Y6 respectively. • Salaries and benefits were adjusted according to contractual obligations. INFORMATIONAL MEMO Page 2 Priority Based Budgetinp, Three programs were identified during the pB8process. Toallocate Full Time Employees (FTEs) between the three programs, staff polled Councilmembers in February 2018 on the percentage of the three categories, then averaged the responses. The results were • Community Engagement and Events —2DY6 • Governmental Affairs and Appointments —25y6 • Legislative Oversight —SS96 Recommendation Staff isseeking Committee feedback onthe proposed department budget and direction to forward itfor discussion atthe August 27,2OI8Committee nfthe Whole. Other steps in the overall budget review process will include Council -led work sessions, the Mayor's formal budget delivery nnOctober 1,community outreach, and apublic hearing. ATTACHMENTS Draft 2019-2020 City Council Budget 1�� ����1�ma�o���m��o��Lm�c�x ��� City Council Tukwila Residents City Council (7) Council Analyst (1) 101 DEPARTMENT: City Council (01) FUND: General RESPONSIBLE MANAGER: Council President Description FUND NUMBER: OOO The City Council iothe legislative branch ofthe City government and |oresponsible for establishing policy through the passage of legislation, adoption of the biennial budget, approval of comprehensive plans and capital improvement programs, and other responsibilities as set forth bvstate law. CounoUnnambenoalso represent the City in regional intergovernmental affairs oowell oothrough communications with state and federal legislators. Tukwila has oseven-member City Council, each elected at -large and serving gfoup yearternl. 2017-208AccompUishments * Hired a Program Management Quality Assurance consultant and convened a Bond Financial Oversight Connnn|Maetoproxdeindependm0treporbngandadvice onaccomplishing the goals pfthe Public Safety Plan. + Adopted a citywide Equity Policy * Adopted a Disadvantaged Business Enterprise and a Local Hiring Policy for the Public Safety Plan construction projects. # Participated on over 25 external and regional boards, committees and commissions per year. 2019-3020 Outcome Goals * Set policies and support programs that are in alignment with the Cit/smission, vision and strategic goals. Strategic Goal 4. # C}pt|nl|ze the committee process to monitor and d|aouoa the implementation of strategic goals, budget priorities, and work plan items. Strategic Goal 4. w Foster robust civic engagement via participation at community gatherings and City outreach events. Strategic Goal 5. + K0exirnizo opportunities to engage diverse cultures within Tukwila. Strategic Goal 5. + Work cooperatively with partners to address shared issues and concerns. Strategic Goals 1 & 2. ^ Continue toreview, improve and document Council processes and methods. Strategic Goal 4' 2019-3030Indicators mfSuccess w City legislation, policies, and budget are adopted as appropriate and reflective of strategic goals. * All Counoi|rnernbena regularly participate in community and City sponsored events. * Robust participation On external and regional boards, committees and commissions. + Council meetings are efficient, efhsctiVe, and reflect responsiveness tothe conOnlUnib/. Budqmt ChamqeC]iscuss|mm Salaries &| Benefits COLA and step increases were applied tosalaries, and benefits were adjusted blaccount for changes in healthcare and retirement. Supplies & Services Budget amounts were reduced to more closely reflect actual levels ofexpenditure. Department Detail Staffing and Expenditure by Program PROGRAMS FTE BUDGET PERCENT CHANGE Community Engagement and Events tO 65,562 66,614 1.6% Governmental Affairs and Appointments 1.95 30,80 81,933 1.2% LegisbatkeUversighL 4.45 273939 277.022 1.196 PROGRAM TOTALS 8.00 430.311 435,569 1.2% *Priority Based Budgeting was implemented beginning Wth the 2OtS'202Obiennium budget. Therefore; no historicaldata is available. Program Descriptions + {}ommunhv Engagement and Events: Constituent ralaUonu, participation in local gnoups, and facilitation ofspecial events. * Governmental Affairs and Appointments: Liaise with other government entities. Includes travel and registrations to regional, state, and national boards. * Legislative Oversight: Study information and attend meetings to provide policy direction and budget authority for City services including training. Expenditure Summary City Council Expenditures ByType 2016 Actual 2017 201e° 2018 Budget 309 oOon Percent Change 201849 2019-20 Salaries &Wages $193.041 $199/439 $205968 $201.063 $210.144 $212,760 4.21% 1.24% Personnel Benefits 81.905 88.305 80.171 91.388 94.847 88,765 3.79% 4.13% Supplies 3,825 1.899 3.802 4.370 3.500 3.500 '19.91% 0.00% Services 47J64 66.738 118.273 132.900 123.000 123,000 '7.45Y6 0.00% *Projected ExmenditunmDetai|-Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment. City Council Position Description 2018 FTE 3019 FTE 2019BudQe1ed So|udeo Benefits 3020 FTE 2020 Budgeted Go|aheo Benefits Counni|members 7 7 $ 105.000 $ 50.718 7 $ 105.000 $ 52,974 Council Analyst 1 1 105.144 44.128 1 107.760 45.791 DepartmentTotml D 8 $ 210.144 $ 94,847 8 $ 212.760 $ 98.765 ExmenditurmDetai|—SuppDms Services and Other Supplies include office and other miscellaneous supplies. Professional services include retreat facilitator fees, travel expenses, memberships and dues among other items. City Council --'-------- — — -- — Account mxmue, omo Actuu/ 2017 :018^ oom Budget 2019 2020 000.01.511� 600.3 1o0 s,pnneo Office $ 3,180 m 927 $ 2.882 $ 3,370 * 2,000 m 2,000 000o1.511.e00.31A3 evuplims-Meetinnmealo 745 oo *xu suo 1.000 1.000 000o1.511.600o1.+* Supplies -Training materials - soo ono 000 snn Total Supplies 3,925 1.899 4802 ^.xro 3,500 3,500 000.01.511.600.*1o0 roxennu Facilitator fees 1'865 24.000 76,500 76,500 ro'sVo 76,500 000,01 �511.600.*2o0 Communication Technology costs 4.51* 4.194 5,205 6,000 6,000 6,000 000�01.511.600.43.00 nra"e| Trawl expenses for tmu,mtgo. retreat: wu:.AWc. Sox.oxamue, »o'on» 28.326 25.128 *o.nVo 30,000 30,000 000o1.511.600.49.+* Misc'Training registration 70,397 9.990 9,040 8,000 10.000 10,000 000o1.511.600.49.00 Misc Memberships 223 u.*oo 2,400 soo soo Total Services *r.rn* 66,733 118.273 132'900 123.000 123.000 Total Supplies, Services and Other .�$ 51,689 * 68,632 $122.078 $137.270 *1e6'500 $126.500 Finance Committee Minutes August 21, 2018 B. Ordinance and Resolution: Updating Commercial Parking Tax Staff is seeking Council approval of an ordinance and resolution to amend Tukwila Municipal Code 3.48 to gradually increase the commercial parking tax from 5% to 15% and impose a late penalty of 10% per month. The Committee of the Whole sent the legislation back to Committee, asking for information on the legality of exempting nonprofits based upon public comment received. Staff presented an option that would retain the 5% rate for nonprofits operating on City property, which would currently apply only to Starfire Sports. Doing so would reduce projected revenue by approximately $10K in 2019, $21K in 2020, and $36K in 2021. To offset this revenue loss, the tax could be increased in two steps rather than three, going to 10% in 2019 and 15% in 2020. Councilmember Robertson spoke in favor of exempting Starfire with the two- step increase. Councilmembers Quinn and Kruller supported exempting Starfire with the three - step increase. Staff will draft the ordinance reflecting this majority recommendation and present it to the Committee of the Whole. MAJORITY APPROVAL. FORWARD TO AUGUST 27, 2018 COMMITTEE OF THE WHOLE. C. Employee Compensation Policy Staff presented policy recommendations in the areas of above and below market adjustments, comparable cities, compression, recruitment incentives, and compensation review process for non -represented employees. Staff also performed a market study with the newly released 2018 salary data from AWC and the results show that the City is still close to the market and considered competitive. Councilmember Robertson requested that the table in Exhibit A be updated to include cities +60% assessed valuation. He requested that the table in Exhibit B include columns showing population and percentage change. Chair Quinn said these should be additional tables not to replace those already in the Exhibits. DISCUSSION ONLY. RETURN TO COMMITTEE D. 2018 2nd Quarter Financial Report Staff presented the Committee with the City's 2018 2nd Quarter Financial Report which captures the general state of financial affairs and highlights significant items and trends. General Fund results are positive with an increase in fund balance of $3.2 million, and revenues of $32.7 million coming in close to budget. Sales tax collected through May reflects a 4%year over year increase, and admission tax and building permit fees are both strong. Departmental under expenditures reached almost $2 million. Councilmember Robertson asked that the revenue table on page 75 call out retail sales tax by itself in a new line or a footnote. Chair Quinn would like a better understanding of the 3% departmental reductions to be discussed at the upcoming budget work session. Committee members also asked for an explanation of the decline in utility tax. DISCUSSION ONLY. E. 2019-2020 Biennial Budget: City Council Staff presented the proposal for the 2019-2020 City Council departmental budget, which includes salaries and wages, benefits, supplies, and services. As the City is transitioning to Priority Based Budgeting, staff defined the City Council's programs as "Community Engagement and Events," "Governmental Affairs and Appointments," and "Legislative Oversight." Budget Oversight may be pulled out into its own category for the purpose of scoring accurately against the City's strategic goals. The proposed Council budget includes reductions 105 Finance Committee Minutes August 21, 2018 in travel and supplies. Councilmember Robertson asked why Profession Services increased significantly after 2016, and staff replied this is to cover the Public Safety Plan Program Management Quality Assurance consultant, Steve Goldblatt. The Committee asked for a note in the document to explain that. DISCUSSION ONLY. FORWARD TO AUGUST 27, 2018 COMMITTEE OF THE WHOLE. III. MISCELLANEOUS Adjourned at 7:21 p.m. Committee Chair Approval Minutes by LH 106 Upcoming Meetings & Events August/September 2018 27th (Monday) 28th (Tuesday) 29th (Wednesday) 30th (Thursday) 31st (Friday) 1st (Saturday) D Transportation & Infrastructure Cmte., 5:30 PM (Face/nut Conference Room) re- City Council Committee of the Whole Mtg., 7:00 PM (Couned C'humbers) Community Development & Neighborhoods Cmte., 5:30 PM (Ha:elnia Conference Room) 3rd (Monday) 4th (Tuesday) 5th (Wednesday) 6th (Thursday) 7th (Friday) 8th (Saturday) Labor Hay City offices and Community Center closer! > Civil Service Commission, 5:00 PM (Human Resources Conference Room) Jr- Public Safety Cmte, 5:30 Pm (Hazelnut Conference Room) J>. Library Advisory Board, 5:30 PM (Community Center) J., City Council Regular Mtg., 7:00 PM (Council Chambers) 1> Finance Cline, 5:30 PM (Hazelnut Conference Room) J., Equity & Social Justice Commission, 5: 15 PM (Face/nut Conference Room) > Arts Commission: 3rd Wed., 5:00 PM, Tukwila Community Center, Contact Tracy Gallaway at 206-767-2305. Civil Service Commission: 1st Mon., 5:00 PM, Human Resources Cont, Room, Contact Michelle Godyn at 206-431-2187. )Community Development and Neighborhoods Committee: 2nd & 4th Tues., 5:30 PM, Hazelnut Conf, Room. Contact Laurel Humphrey at 206-433-8993 (A) .4mendments to off_stl-eer parking regulations. (B) 2(719-2020 Biennial Budget: Parks and Recreation and Land Acquisition and Park Fund. COPCAB (Community Oriented Policing (.7itizens Adv. Board): 2nd Thurs., 6:30 PM, Duwamish Conference Room, Contact Chris Partnian at 206-431-2197 > Equity & Social Justice Commission: 1st Thurs., 5;15 PM, Hazelnut Conf Room, Contact Mia Navarro at 206-454-7564. .'Finance Committee: 1st & 3rd Tues, 5:30 PM, Hazelnut Cont Room, Contact Laurel Humphrey at 206-433-8993 - Library Advisory Board: 1st 'Tues., 5:30 PM, Community Center, Contact Stephanie Gardner at 206-767-2342. )- Park Commission: 2nd Wed., 530 PM, Community Center. Contact Robert Eaton at 206-767-2332.. > Planning Commission/Board of Architectural Resiew 4 Thurs, 6 30 PM Council Chambers at City Hall. Contact PYrietta I3ivens at 206-431-3670. >Public Safety Committee: 1st & 3rd Mon., 5:30 PM, Hazelnut Conf. Room, Contact Laurel Humphrey at 206-433-8993 >Transportation and Infrastructure Committee: 2nd & 4th Mon., 5:30 PM, Hazelnut Conf Room. Contact Laurel Humphrey at 206-433-8993. (,4) Strander Boulevard Extension Phase 3 Project Transportation Improvement Board Grant Funding. (13) Proposed 2019-2020 Biennial Budget, Public Works, Streets, and Equipment Rental (Peet 501). (C) Proposed 2019-2020 Biennial Budget Residential and Arterial Streets. (D)Concurrency Modeling 2018 Consultant Agreement, > Tukwila Historical Society: 3rd Thurs., 7:00 Prvt, Tukwila Heritage & Cultural Center, 14475 595 Avenue S. Contact Louise Jones -Brown at 206-244-4478. >Tukwila Inel. Blvd. Action Cmte: 2nd Tues., TOO PM, Valley View Sewer District. Contact Chief Linton at 206-433-1815. 107 August Tentative Agenda Schedule 6 ✓IEETIN 1- REGULAR MEETING 2 - 13 MEETING 3 - REGULAR 20 27 See agenda packet cover sheet for this week's agenda: August 27, 2018 Committee of the Whole Meeting September 4 (Tuesday) Special Presentations: -Award presentation from Washington Recreation and Park Association (WRPA) to Joe Duffie. - Mid-year report from the Public Safety Bond Financial Oversight Committee. Unfinished Business: - Commercial parking tax legislation. -An ordinance establishing regulations relating to compliance with federal immigration laws. 10 Special Issues: -A resolution regarding Compensation policy for City employees. -2019-2020 Biennial Budget. 17 Unfinished Business: A resolution regarding Compensation policy for City employees. 24 108