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Home My WebLink AboutCOW 2018-11-26 Item 4E - Ordinance - 2018 Year-End Budget AmendmentsCOUNCIL AGENDA SYNOPSIS Initials Meeting Dale Prepared by Mayorr re vex Council review 11/26/18 VC , , V\ 12/03/18 VC ITEM INFORMATION ITEM NO. 4.E. STAFF SPONSOR: VICKY CARLSEN ORIGINAL AGENDA DATE: 11/26/18 AGENDA Ii'it ' nu: An ordinance to approve 2018 Year -End Budget Amendments CATF',GoRy Discuhion 11/26/18 E Motion Meg Date Z Resolution illtg Dale Z Ordinance Mtg Dale 12/3/18 E Bid Award Meg Date 0 PublicHear* Mtg Date 0 Other Mtg Date Meg Date SPONSOR Counci/ Mcgor -/R ) ,D ZFinane Eire E TS E Pe7R Police EP [r/ Court SP oNSoie S The Council is being asked to approve the 2018 final year-end budget amendments SUMMARY REVIEWED BY El C.O.W. Mtg. CDN Comm 0 Trans &Infrastructure Arts Comm. DATE: 11/20/18 6,1 Finance Comm. Public Safety Comm. Comm. [1] Planning Comm. CHAIR: QUINN Ei Parks COMMITTEE RECOMMENDATIONS: SPoNsoR/ADmIN. Commiymk Finance Department Unanimous Approval; Forward to Committee of the Whole COST IMPACT / FUND SOURCE EXPENDITURE REQUIRED AMOUNT BUDGETED APPROPRIATION REQUIRED $ $ $ Fund Source: Comments: MTG. DATE RECORD OF COUNCIL ACTION 11/26/18 MTG. DATE ATTACHMENTS 11/26/18 Informational Memorandum dated 11/14/18 Draft Ordinance 2018 Year -End Budget Amendment Detail Reconciliation of 2017 - 2018 Budget Summary to Ordinance Minutes from the Finance Committee meeting of 11/20/18 12/03/18 55 56 City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM TO: Finance Committee FROM: Peggy McCarthy, Finance Director BY: Vicky Carlsen, Deputy Finance Director CC: Mayor Ekberg DATE: November 14, 2018 SUBJECT: 2018 Budget Amendments ISSUE Approve the 2018 budget amendments. BACKGROUND While amending the budget is only required when a fund, in total, is in danger of exceeding budget, it is a best practice to adjust the budget to keep departments in the general fund from exceeding budget as authorized through the biennial budget process. It is also a best practice to adjust budgets in other funds to reflect changes in financial plans that occur throughout the fiscal year. Many of the proposed budget amendments have been reviewed and approved by the Committee and/or Council process as noted below in the discussion and in the Exhibit A. Budget amendments are being proposed for the following reasons: • Add budget for revenue -backed expenditures such as grants and reimbursable services. • Adjust budget for carryover - initiative budgeted in one year but expended in the next year (timekeeping/staffing solution). • Adjust budget for new initiatives (SWAT vehicles via Fleet fund). • Adjustments specific to the Public Safety Plan. • Several administrative adjustments including debt service and true up of beginning fund balances. The proposed amendments have been categorized into the following four groups: No Category Name Category Description 1. Existing Service Levels & Plans Adjust budget to reflect changes needed to maintain existing service levels and plans including departmental under and over expenditures. 2. Revenue Backed Increase both expenditure and revenue budget for new programs or services that have a dedicated funding source. 3. Initiatives/Carry Forward Budget for new programs, enhanced service levels or system improvements. 4. Public Safety Plan Amendments specific to the Public Safety Plan. The budget amendments are discussed below and are also listed in Exhibit A titled, "2018 Year End Budget Amendment Detail." 57 INFORMATIONAL MEMO Page 2 DISCUSSION GENERAL FUND Category 1 — Existing Service Levels and Plans. An operating transfer from the General Fund to the Firemen's Pension fund was budgeted as a transfer out from Department 20. However, it should have been budgeted in the Fire Department. This amendment simply moves the budget from Department 20 to the Fire Department. Another budget amendment in this category is for the Parks and Recreation Departments. As part of a reorganization in Parks and Recreation, a facilities maintenance tech position was transferred from the Recreation Department to the Parks Department. Amendments in this category have no effect on ending fund balance as they will be covered by reductions in the Police Department and other departments. Category 2 — Revenue Backed There are two amendments that are revenue backed. The first is for the Fire Department. Fire personnel were deployed to assist with hurricane relief efforts on the east coast. It is anticipated that the City will be reimbursed $40,000 for overtime costs incurred. Other revenue backed amendments are for several grants received by the Recreation Department: • NRPA 10-Minute Walk $3,600 • United Way Summer Meal Program Enhancement $3,000 • King County Youth and Amateur Sports $5,000 • Green Tukwila $14,380 • King County Best Starts for Kids Kaleidoscope Play & Learn $9,500 • King County Department of Community and Human Services $30,000 • Catholic Coalition $800 Amendments in this category have no effect on ending fund balance. Category 3 — Initiatives/Carry Forward At the January 2, 2018 regular meeting, Council approved the purchase of an automated timekeeping/staffing solution for the Fire Department. At the time of approval, it was anticipated that $23,000 would be paid for out of 2017 expenditure budget. However, the City did not begin work on this project until this year. This required the City to pay the $23,000 out of 2018 budget rather than 2017 budget. This proposed budget amendment was noted on the 1st and 2nd quarter report to the Finance Committee. Category 4 — Public Safety Plan There is one proposed amendment in this category. Due to legal costs associated with acquiring property for the Justice Center, PW Shops, and fire stations, it is anticipated that City Attorney will exceed budget by $250,000. OTHER FUNDS — Public Safety Plan There are several budget amendments proposed that are specific to the Public Safety Plan to true up budget to the D-20 plan approved by Council on June 18, 2018 and the updated project costs as presented SOJ on August 1, 2018. 58 W:12018 Info Memos12018 Budget Amendment,docx INFORMATIONAL MEMO Page 3 • Reflect budget transfers from the utility funds and land acquisition fund into the city facilities fund (306) for the Public Works Shops facility, • Expenditure budgets specific to the Public Safety Plan have been updated per revised budget received from SOJ in August 2018, • Transfer prior -year and current year REET revenue from the Land Acquisition, Park Dev. Fund (301) to the Public Safety Plan funds, • Adjust REET, and fire impact fees budget to align with D-20 model, • Transfer fire impact fees collected to the Public Safety Plan fund, and • Adjust the Public Safety Plan fund (305) to reflect the transfer in of impact fees previously collected and adjust timing of purchase of fire apparatus and other fire equipment OTHER FUNDS Budget amendments for other funds are proposed to -- • True up 2018 beginning fund balances to 2017 ending fund balances in several funds, • Add cost of SWAT vehicles to Equipment Rental and Replacement fund. Council authorized the purchase of 4 SWAT vehicles at the October 15, 2018 Regular Meeting. Police will pay for the vehicles out of existing budget via equipment replacement charges. The cost to purchase the vehicles will occur in the Equipment Renal & Replacement fund 501, and • True up both revenue and expenditure budget for the UTGO bond fund. SUMMARY / FINANCIAL OUTLOOK Overall, the proposed budget amendments align the budget with year-end expectations and do not draw down the general fund. It is expected that departmental expenditures will remain within budget. The amended budget reflects a sound financial position. RECOMMENDATION The Council is asked to approve the 2018 Budget Amendment ordinance and consider this item at the November 26, 2018 Committee of the Whole, and December 3, 2018 Regular Council Meeting. ATTACHMENTS Draft Ordinance Reconciliation of 2017-2018 Budget Summary to Ordinance W:12018 Info Memos12018 Budget Amendment,docx 59 60 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, AMENDING ORDINANCE NO. 2515, WHICH ADOPTED THE CITY OF TUKWILA'S BIENNIAL BUDGET FOR THE 2017-2018 BIENNIUM, TO ADOPT AN AMENDED YEAR-END BUDGET; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, on December 5, 2016, the City Council of the City of Tukwila passed Ordinance No. 2515, which adopted the 2017-2018 biennial budget of the City of Tukwila; and WHEREAS, the City has determined a need to amend the 2017-2018 Biennial Budget before fiscal year-end; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY ORDAINS AS FOLLOWS: Section 1. Ordinance Amended. Tukwila Ordinance No. 2515 is hereby amended with the City Council's adoption of the document entitled "City of Tukwila 2017-2018 Year -End Budget Amendment," attached hereto and incorporated by this reference as if fully set forth herein, in accordance with RCW 35A.34.200. Section 2. Estimated Revenues and Appropriations. The totals of the estimated revenues and appropriations for each separate fund and the aggregate totals are as follows: FUND EXPENDITURES REVENUES 000 General $142,785,483 $142,785,483 103 Residential Street 20,954,418 20,954,418 104 Arterial Street 42,377,234 42,377,234 109 Drug Seizure 897,316 897,316 213 2016 UTGO Bond 3,000,390 3,000,390 301 Land Acquisition, Rec, and Park 2,280,408 2,280,408 W: Word Processing\Ordinances\Budget amendment-2017-2018 year-end 11-14-18 VC:bjs Page 1 of 2 61 FUND EXPENDITURES REVENUES 302 Urban Renewal 10,151,169 10,151,169 304 Fire Improvements 1,424,210 1,424,210 305 Public Safety Plan 63,655,920 63,655,920 306 City Facilities 34,163,000 34,163,000 501 Equipment Rental 15,296,676 15,296,676 Aggregate Budget Totals $343,093,573 $343,093,573 Section 3. Copies on File. A copy of this amending ordinance shall be transmitted by the City Clerk to the Division of Municipal Corporations of the Office of the State Auditor and to the Association of Washington Cities. Section 4. Corrections by City Clerk or Code Reviser. Upon approval of the City Attorney, the City Clerk and the code reviser are authorized to make necessary corrections to this ordinance, including the correction of clerical errors; references to other local, state or federal laws, codes, rules, or regulations; or ordinance numbering and section/subsection numbering. Section 5. Severability. If any section, subsection, paragraph, sentence, clause or phrase of this ordinance or its application to any person or situation should be held to be invalid or unconstitutional for any reason by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this ordinance or its application to any other person or situation. Section 6. Effective Date. This ordinance or a summary thereof shall be published in the official newspaper of the City, and shall take effect and be in full force and effect five days after passage and publication as provided by law. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Regular Meeting thereof this day of , 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: Attachment: City of Tukwila 2017-2018 Year -End Budget Amendment W: Word Processing\Ordinances\Budget amendment-2017-2018 year-end 11-14-18 VC:bjs 62 Page 2 of 2 City of Tukwila 2017-2018 Year -End Budget Amendment Reconciliation of 2017-2018 Budget Summary to Ordinance ORIGINAL AMENDED 2018 YEAR-END AMENDED BUDGET BUDGET 2017 AMENDMENT BUDGET 2018 EXPENDITURES Total Expenditures Total Expenditures Expenditure Amendments Total Expenditures 000 General $ 142,401,606 $ 142,679,203 $ 106,280 $142,785,483 101 Lodging Tax 2,400,875 2,400,875 - 2,400,875 103 Residential Street 15,665,431 15,665,431 5,288,987 20,954,418 104 Arterial Street 39,473,923 39,473,923 2,903,311 42,377,234 105 Contingency 5,756,048 5,894,563 - 5,894,563 109 Drug Seizure Fund 581,635 581,635 315,681 897,316 2XX LTGO Debt Service 12,272,528 - 12,272,528 213 UTGO - 2017 2,681,000 2,681,000 319,390 3,000,390 206 LID Guaranty 670,151 670,151 - 670,151 233 2013 LID 2,280,408 2,280,408 - 2,280,408 301 Land Acquisition, Recreation & Park Dev. 4,098,123 4,098,123 4,289,633 8,387,756 302 Urban Renewal 8,171,906 7,921,906 2,229,263 10,151,169 303 General Government Improvements 735,349 735,349 - 735,349 304 Fire Improvements 727,831 727,831 696,379 1,424,210 305 Public Safety Plan 24,143,000 25,160,000 38,495,920 63,655,920 306 City Facilities 29,493,000 29,913,000 4,250,000 34,163,000 401 Water 18,126,561 18,126,561 - 18,126,561 402 Sewer 26,482,091 26,482,091 - 26,482,091 411 Foster Golf Course 3,805,274 3,805,274 - 3,805,274 412 Surface Water 20,672,828 20,672,828 - 20,672,828 501 Equipment Rental 12,878,676 12,878,676 2,418,000 15,296,676 502 Insurance Fund 13,998,014 13,998,014 - 13,998,014 503 Insurance - LEOFF 1 Fund 1,746,884 1,746,884 - 1,746,884 611 Firemen's Pension 1,311,619 1,311,619 - 1,311,619 Total $ 388,224,762 $ 392,177,875 $ 61,312,844 $453,490,719 REVENUES Total Revenues Total Revenues Revenue Amendments Total Revenues 000 General $ 142,401,606 $ 142,679,203 106,280 $142,785,483 101 Lodging Tax 2,400,875 2,400,875 - 2,400,875 103 Residential Street 15,665,431 15,665,431 5,288,987 20,954,418 104 Arterial Street 39,473,923 39,473,923 2,903,311 42,377,234 105 Contingency 5,756,048 5,894,563 - 5,894,563 109 Drug Seizure Fund 581,635 581,635 315,681 897,316 2XX LTGO Debt Service 12,272,528 - 12,272,528 213 UTGO - 2017 2,681,000 2,681,000 319,390 3,000,390 206 LID Guaranty 670,151 670,151 - 670,151 233 2013 LID 2,280,408 2,280,408 - 2,280,408 301 Land Acquisition, Recreation & Park Dev. 4,098,123 4,098,123 4,289,633 8,387,756 302 Urban Renewal 8,171,906 7,921,906 2,229,263 10,151,169 303 General Government Improvements 735,349 735,349 - 735,349 304 Fire Improvements 727,831 727,831 696,379 1,424,210 305 Public Safety Plan 24,143,000 25,160,000 38,495,920 63,655,920 306 City Facilities 29,493,000 29,913,000 4,250,000 34,163,000 401 Water 18,126,561 18,126,561 - 18,126,561 402 Sewer 26,482,091 26,482,091 - 26,482,091 411 Foster Golf Course 3,805,274 3,805,274 - 3,805,274 412 Surface Water 20,672,828 20,672,828 - 20,672,828 501 Equipment Rental 12,878,676 12,878,676 2,418,000 15,296,676 502 Insurance Fund 13,998,014 13,998,014 - 13,998,014 503 Insurance - LEOFF 1 Fund 1,746,884 1,746,884 - 1,746,884 611 Firemen's Pension 1,311,619 1,311,619 - 1,311,619 Total $ 388,224,762 $ 392,177,875 $ 61,312,844 $453,490,719 63 64 2018 Year End Budget Amendment Detail 2018 Increase (Decrease) Ref !Dept Spons! Explanation ! Acct Desc ! 1 ,t 6 r 6 Irr rrr rr irro tl ; 'Ir,rr. r, 6 yr. Beg Fund ` Expense Revenue ! End Fund Balance 1 Balance d.71ooi'r 7 r, r rr, r6r , J%� rrr rr rti rr err rrr, rr roor Ir. GENERAL FUND FIRE DEPARTMENT Categ_ory__I - Existing Service Levels or Plans 1 T [Firemen's Pension transfer to fund 611 (Firemen's 1000.11. I I !Pension Fund) was budgeted in Dept. 20 but should 'have been budgeted in the Fire department. ' -Category-2 - Revenue Backed I I I Deployment for hurricane -- reimbursed by FEMA j 000.11. - 69,041 r - (69,041) 69,041 - 40,000 ; 40,000 ; -. 40,000 , 40,000 I I 'Fire Department Total - 109,041 40,000 ( (69,041)i MAYOR & CITY ATTORNEY Category4 - Public Safety Plan 1 ... ,... _.._.... -- - __ - I I 'Legal costs associated with Public Safety Plan land 1000.06. 1 I ipurchaes - 250,000 - - 250,000 I I 'Mayor & City Attorney Total G - 250,000 (250,000)! PARKS & RECREATION Category 1 - Existing Service Levels or Plans I - 66,280 66,280 ' - I !Still !Transferred one employee from Recreation (dept. 07) 1000.07.E (98,736) I Ito Parks (dept. 15) I !Still !Transferred one employee from Recreation (dept. 07) 1000.15. 98,736 Lto Parks (dept. 15) Category2 - Revenue Backed r I ' Rec Still ' NRPA 10-Minute Walk Grant 000.07. 3,600 i. 3,600 Rec ' Francis ,United Way Summer Meals Program Enhancement CT.Ci71 3,000 3,000 ` Rec I Francis .King County Youth & Amateur Sports Grant ,000.07. i 5,000 5,000 ' ! Rec Eaton-CGreen Tukwila Grant - _ - - - 1000.07. _ `; 14,380 14,380 ; ! Rec May [KingCount Best Starts for Kids -Kaleidoscope Play& 1006.07.- 9,500 9,500 Y p I __ I _ _!Learn Grant_ _ _ _ _ _ _ _ _ _ _ ____I_ _ __ - 1-Rec jGardne [King County Dept. of Community & Human Services i000.07. - 30,000 ' 30,000 r 'Grant Rec ,May Catholic Coalition Grant ,000.07. 800 ; 800 ;Parks & Recreation Total - 66,280 66,280 - TECHNOLOGY & INNOVATION SERVICES Category 3 - Initiatives & Carry Forward from 2017 ! Todd Telestaff for Fire. Approved at January 2, 2018 regular,000.12. [meeting. I 23,000 - (23,000) 23,000 I I (Technology Services Total I ! 23,000 - ! (23,000); TRANSFERS, REVENUE & OTHER Category 1 - Existing Service Levels or Plans 1 _._ _ -... T _ __ - -- [Firemen's Pensid 611 (Firemen's 1000.20. I I !Pension Fund) was budgeted in Dept. 20 but should I ' 'have been budgeted in the Fire department. I ' 'Reduction in Police to offset legal costs associated 1000.10, with PSP and Telestaff 000.08.,000.13 I - (69,041); - 69,041 (69,041)! I (273,000)i - 273,0001 (273,000)i ' ' (Transfers, Revenue & Other Total I - (342,041) - 342,041 Total General Fund 000 - 106,280 ; 106,280 ; - 65 2018 Year End Budget Amendment Detail 2018 Increase (Decrease) Ref I,Dept Sponsl I I �L ��.,., f' a� r imr!1i.o.0 hi.ro. !N d,u1? d,yr,ilM.vidl.,a RESIDENTIAL STREET FUND 103 Explanation Acct Desc Beg Fund; Expense ' Revenue ' End Fund Balance i Balance Category1 - Existing Service Levels or Plans I - 'Adjust beginning fund balance to match 2017 ending I103.XXry I (fund balance Total Residential Street Fund 103 5,288,987 5,288,987 5,288,987 5,288,987 5,288,987 tll �vN � V ! 9 wa a .. i w� i k � n�:^I y „,,,, ,.. r., . ,I,ml ..ti..., . � m rr � r re� mn m , 1 � 1 r I d b, n wM 4.., W�:g,; n„ � 4 ,,�: 1 �� I °� !:�,� o � �� 91 M 1, �, NY I,u� :: �d�'lIV mllmw4zy 4� r„�Ir� uJ Ilm!oJ�: n �',4"11!��a��lu�:wry",d��N��l�^Hm�:��d„��tlI;�Y�!Ilu�t4:l�r�r,� t�s�ylw„d��1. ��: � ��t1��m��'�'��'V��,:��.,>I� �,,�,..:��'�i��'��NW�� ;�,M,��111r ARTERIAL STREET FUND 104 Category 1 - Existing Service Levels or Plans lAdjust beginning fund balance to match 2017 ending I104.XX ;fund balance 2,903,311 2,903,311 2,903,311 Total Arterial Street 2,903,311 2,903,311 .: P. w gv, o W Y,:: n Y I ii: N .,. ,..,u ep, P ry o vq WW, r 4 I� Y n ?.. � � .yr 9 Irr' ��I� IWY , I r: ,uw , xt w!,�� ::, :, ,� Y 4� � � vy 4 II q �,� !M AIM. G . u � qw „J d N ��, 6. II v��,r,, I^I� ,� � M� �, mq P VIP' . f �! „p ��IM•��yd,� lm„pd� 41„��Im: Gr I rwp!m+� p:;:ypP r�.ry"tl! ,; "�',�,: uW ,pr M �� Nl,�ar,�m: µy I�� ryl g�� yu,,y� ^4C 3u. M.�pji�a� 1m� .��N � �, tt, �p,Igrdr�ryl �u I �;g p,W,, �r rid u, ry �iqx:�� ,„�M'�'Wh::�Y.r,!'Ww�`Y�i.q',qW°'�'nwWmntW:1V".��B�w!.4�"Wulh�„wJrir1�X'gY°�11�,9:r�iV �:w:u'�:�I,idY:'A9fU:'duWFb��nli�gWMu I+PMA�4J!,4u4��.�M�WtlA,'idl��ii!�' M'Ml;Wiv... 14tid ��I�dV�'ion:�d;E�RmVPir%MYWWV'YTMPo�pqfVd!Gl�"W',.I�W'u^;!4VR�Mfl'hwl,�';'14�iRUJ.dnln,NVN'qJWW'Igfl�"'�M1;IW!'.n.ibiMli�V�ItlCd�q�ltl�.u�b�'�`b!L':N.MVl��:.. SEIZURE FUND 109 Category 1 - Existing Service Levels or Plans .Adjust beginning fund balance to match 2017 ending 1109.XX I (fund balance 1 315,681 j 315,681 315,681 Total Seizure Fund 109 315,681 315,681 „, . i I �t � .,.,.M Y �.J Ptl o o I N, I w w � Ido a. i u 1 I IYd r,%f !p � ry uw ,.,,v". � ,I, mMl �,,(n,�!:,r Y,m: ryr .wr ...: ��I � kl � 4.v I?�r1G W � d4 I na... „ "% �, � 1 � d�'' "� at��m41�1ff� t�u,„�iYo.�lnm�,tll��i�n��atVrnrNu,,��a7tANl�„sir:�'.u::,l{wM�uw��„t.u�I�::T��::t�4�ftt'�4aw,.'�r�r�6u�1?"'tf!:��t"��:!iwlwJ�'t7"h"�:11'tWin�fa�V�r,�aPWtrime�Ctli�dim��3aip�d�r�,m&�r7ardru��$�i�do��?7„t"4�i"�hm�"a.::,.r4�d�r�r�iYw�1u,�m�Mf'�dmMw�N:�7�1"4�W�uw�+"� URBAN RENEWAL FUND 302 Category 1 - Existing Service Levels or Plans 'Adjust beginning fund balance to match 2017 ending I'302.XX ,fund balance 2,229,263 2,229,263 Total Urban Renewal Fund 302 2,229,263 I Y JIC,� W ,n f ,!,uv w, ror INri a. ei: r lrYv r w a „W run Mva v:Yq A.. Ir V. N ,+' d d,,.V, Y" v 1 , vti ur M, o, 'M � a,, ,: id hi. � d, M"n:N., +N'.bd�� Ir,V,I ,. �,M1 ,d V'q@ , dlr: 9 �: "" hW I, loro"i ,:, '�. ,, ..:IlI �Pl M�„: LD: �.., �,rl,,. r,. Vm wdilkd M""I. �, I.. I� rM a ,'�,� 6�� p G� y,;4 �:, �u�,,.�Vu r p,y�q,� '�N r � p m�,p w��r��,y W,,� ,�'� �md a, k, m,«�rl. IV'� i 6r,�,�i �p:L yp y„m �'' '�r i ry V �'W" i:fl-0Maw' ,�, M n �W�tn10Wu:1P�°„�v��trvewil ��:"GWSX'Nil:'a.7"6'N�p,J;Y., �h.11raM.lrv7,l �. � m;Il�Nd�dM'u!��&i'�Pnba6�:YiII.vVa I,tll !,„nl Fdfil"�,w�MIW^:1':,M"!�d@..�iM:V�I'�µ�!uV ��Im�''dfr�C,ti:.:d:�"4„e�W�ivn N��h�Y��iIW%!1� RI''. 754;�°h'PNrY'Ikd�IUW�tlPlhrdW�Mdlfti'I'�wd,red��'rV M:�� r"dA...,,ubx�0ati!��Mf:..... 1',�."uVitu4NfiPu vlaJre�"l:,l�lnw�il�!�'� �IeN MWf,a:�ir!iVd�ima, e"P�'Il'w41 :�xWu�und/...., 2,229,263 2,229,263 LAND ACQUISITION FUND 301 Category Existing Service Levels or Plans I (Adjust beginning fund balance to match 2017 ending 1301.XX (fund balance Category 4-Public Safety Plan ____ _ l I (Transfer REET to fund 305 I i _ 'Transfer REET to fund 306 1 Increase REET budget (PSP budget) A 301.XX i I 1301.XX 4,189,633 j 3,500,000 500,000 j 3,000,000 4,189,633 100,000 (3,400,000) 100,000 Total Land Acquisition Fund 301 4,189,633 3,500,000 1 100,000 789,633 km . mw , P m''a ,, ' NXI Wi' ilod��"m.l��gy1 4nm�, 7" FIRE EQUIPMENT FUND 304 Category 1 - Existing Service Levels or Plans .Adjust beginning fund balance to match 2017 ending 1304.XX I (fund balance Category 4 - Public Safety Plan .Transfer out fire impact fees to fund 305 1 1 304.XX Adjust fire impact fee revenue for projected YE , 304.XX 1 1 296,379 296,379 400,000 400,000 400,000 1 Total Fire Equipment Fund 304 296,379 400,000 400,000 296,379 i 66 2O1�|n�ma��/D��ream�\ 2018 Year End ��udgmtA�)eDdnmentDetail 2O1�|n�ma��/��ream�) Ref!Depd Gponsli Explanation / AuctOnec I Beg Fund Expense ! Revenue ' End Fund Balance | | � . Balance PUBLIC SAFETY PLAN FUND 3V5 | 37,596820 -0� — --' --�- --- + — — Category 1 -ExisUnQSenvioo Levels orPlans | }Adjustbeginning fund balance mmatch 201rending |30n.XX | 'mndue|anue | . J_ Category 4-Public Safety Plan | |Adjusttransfer toFleet fund (501)toaccount for fire 1305}% | �appanmuaincludodinthoPub|icSafetyP|an ITra| nefe,in fire impact fees from fund 5O4 '305.XX | | | --'—'---'—'-0� ----��'—'—'---'— '305AX | | --'— —'-`u�sit expenditures toreflect updated project budget 1305.XX GOJOn/18 Total Public Safety Plan Fund 305 13,650,000900,000 (12,750,000) 2,150,000. . ' 4nO�00 ' / | | . . . -----F--- '— f ------�'-----' . 50D�00 . . | 11,500,000| / . . . . . 37.595.920 ! 13,650,000 ! 900000 � o�� 8�0 ! � � CITY FACILITIES (PW SHOPS) FUND 306 C4 Public ��_'_-_'_'_'_'_-_`�� '=="= "�u' | . . . ��_'_'_'_'_-_'_' """"` | � '_'_'_ | | = in/out o��4��_ 'f'--- '—'—'—'—'—'—'—'—'-1—' . ��v6�3O1 (�EBl '�� | | | . . | |Adjumexpenditure budget to align with revised project 1300.XX Total City Facilities (PW Shops) Fund 306 � � � 21,000,000 4,250000 (18,750'000 ' ' 277500 � � 21.000000� � | | | . . 21,000,000 4.250000 (16J50.000 2018UTGO BOND FUND 213 Existing Sun� Levels �u —'—'—'-r--'—r— '— ��' —`—'-- . .m�um�uuge ouUge �aud��edpho 1u .uXX�X | | bonds Noedm�meupuuu�� { . . . --i—'--f'--- ----' ---—'—- - —'—i—'-- ��mguegmning�ndba��mm017end�g�nd .uXX.Xx | | |ba|anue | . . . . 219,390 100,000 i 100,000 i 219,390 100\000 | 100,000 Total Bond Funds 2xx WATER FUND 401 � MKINMIMMIMMUMMMA Category Public S ---'—'--T'—'—��-'---'—'—'—'—'—l��—'—' . . � | | | ^ Total Water Fund 401 SEWER FUND 4O2 ~ Category 4Public| �i—'—i—'—JTransfeFin/out of fund 306—'—'—'—'—'—'---1402.XX---- Total Sewer Fund 402 8nV,0VV | ' — ~`---- aV0,00O ' 800,000 \ (8V0,0oV) (800,000) 67 2018 Year End Budget Amendment Detail 2018 Increase (Decrease) Ref !Dept Sponsl ( I Explanation i Acct Desc Beg Fund` Expense ! Revenue End Fund Balance i ! Balance SURFACE WATER FUND 412 Category 4 - Public Safety Plan — I — — —'Transfer in/out of fund 306 - I412.XX 2,000,000 2,000,000 (2,000,000) Total Surface Water Fund 412 2,000,000 (2,000,000) Ill U' ?'' ` „ ';1,0 1 00 11 1L 'i 9kllVN i! 11, I , ii Vl"a �, ,. Iv'kti. ' t'�W^1'�� YlII��1 � "� lip EQUIPMENT RENTAL & REPLACEMENT FUND 501 Category 4 - Public Safety Plan I I 'Adjust transfer from Public Safety Plan fund (305) to - 501.XX account for fire apparatus included in the Public Safety I I 'Plan I Category4--Initiatives _____ _ _ _ _ _ _ _ _ _ _ _ I — — 4- take-home vehicles for SWAT — _ _ 1501.XX — 2,150,000 2,150, 000 2,150,000 2,150,000 ; 268,000 268,000 — — — — V 4 268,000 ; 268,000 E Total Equipment Rental & Replacement Fund 501 2,418,000 2,418,000 1 1,12T4 " 1 l , a Tf 11 2 ff „, 11 1 ` 2t4? TOTAL AMENDMENT TO 2018 BIENNIAL BUDGET $ 53,038,564 $ 45,174,280 $ 8,274,280 $ 16,138,564 68 City of Tukwila City Council Finance Committee FINANCE COMMITTEE Meeting Minutes November20, 2018 - 5:30 p.m. - Hazelnut Conference Room, City Hall Councilmembers: Verna Seal, Acting Chair; Dennis Robertson, Kate Kruller Staff: David Cline, Peggy McCarthy, Vicky Carlsen, Richard Takechi, Bruce Linton, Chris Flores, Gail Labanara, Jeff Friend, Erika Eddins, Laurel Humphrey CALL TO ORDER: Acting Chair Seal called the meeting to order at 5:30 p.m. I. PRESENTATIONS II. BUSINESS AGENDA A. 2018 3rd Quarter Financial Report Staff presented the Committee with the City's 2018 3rd Quarter Financial Report which captures the general state of financial affairs and highlights significant items and trends. The General Fund is on track to end the year with revenues covering expenditures and no draw down of fund balance. Revenue of $44.3 million was $162K less than budget but exceeded the same period in the prior year by almost $2 million. Actual departmental expenditures came in $1.3 million less than budget. FORWARD TO NOVEMBER 26, 2018 COMMITTEE OF THE WHOLE. B. Contract: Health Care Broker Services Staff is seeking Council approval of a contract with R.L. Evans in the amount of $52,750 for healthcare brokerage services for active employee and LEOFF 1 retiree plans in 2019. R.L. Evans has been the City's broker since the inception of the self -funded health insurance program in 1990 and helps the Cityto manage costs and negotiate prices. Staff continues to be satisfied with the value and the quality of service provided by R.L. Evans and would like to renew the service through 2019. UNANIMOUS APPROVAL. FORWARD TO DECEMBER 3, 2018 REGULAR CONSENT AGENDA. Ordinance: 2018 Budget Amendment Staff is seeking Council approval of an ordinance to amend the 2017-2018 Biennial Budget. Staff provided an overview of the changes, categorized as existing service levels, revenue backed, carryovers, initiatives, and Public Safety Plan. These types of budget amendments are not legally required but staff policy is to implement them for greater transparency and record -keeping. Committee members asked clarifying questions. UNANIMOUS APPROVAL. FORWARD TO NOVEMBER 26, 2018 COMMITTEE OF THE WHOLE. 69