HomeMy WebLinkAboutFIN 2019-01-28 Item 2B - Ordinance - 2019-2020 Biennial Budget Amendment: General Fund CorrectionCity of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Finance Council Committee
FROM: Peggy McCarthy, Finance Director
BY: Vicky Carlsen, Deputy Finance Director
CC: Mayor Ekberg
DATE: January 23, 2019
SUBJECT: Correct math error in ordinance that adopted 2019-2020 biennial budget
ISSUE
The ordinance that adopted the 2019-2020 biennial budget contained a math error in the general
fund. The general fund budget did not include Council's intent regarding the property tax or sales
tax revenue budget.
BACKGROUND
At the work session with Council held on October 24, 2018 staff provided updated information on
both property tax and sales tax revenue.
The City had received updated property tax information from King County indicating that the
property tax revenue budget could be increased by $250 thousand. Additionally, sales tax
revenue in 2018 was exceeding budget by $132 thousand and exceeded prior year revenue by
$1.26 million. Due to the increased sales tax collections, the budget for sales tax in 2019 was to
be increased by $650 thousand.
There was Council consensus to include these increases in the budget adoption ordinance. The
ordinance to adopt the budget was approved by Council on December 3, 2018.
DISCUSSION
Due to a math error when drafting the budget ordinance, both the increase to property tax and
sales tax revenue budgets were not included in the final ordinance presented to Council. This
error impacted both 2019 and 2020 budgets and resulted in a general fund budget that was
adopted $1.8 million less than it should have been.
2019 2020
Property tax $250k $250k
Sales tax 650k 650k
$900k $900k
All other changes requested by Council were included in the budget ordinance. This ordinance
is not amending the adopted budget, it corrects a math error. By correcting the math error, the
budget will fully reflect Council's intent.
RECOMMENDATION
Staff is asking that this item be forwarded to the February 4, 2019 Regular Meeting for adoption.
ATTACHMENTS
Draft ordinance.
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AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, AMENDING ORDINANCE NO. 2597,
WHICH ADOPTED THE CITY OF TUKWILA'S BIENNIAL
BUDGET FOR THE 2019-2020 BIENNIUM, TO CORRECT A
MATH ERROR IN THE AMOUNTS SHOWN FOR THE GENERAL
FUND (FUND 000); PROVIDING FOR SEVERABILITY; AND
ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, on December 3, 2018, the City Council of the City of Tukwila adopted
Ordinance No. 2597, which adopted the 2019-2020 biennial budget of the City of Tukwila;
and
WHEREAS, a math error was discovered when reconciling the General Fund to the
budget adoption ordinance; and
WHEREAS, a correction to the budget adoption ordinance was presented to the City
Council in a timely manner for their review;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. Ordinance Amended. Ordinance No. 2597 is hereby amended with the
City Council's adoption of the corrected General Fund amounts for Expenditures and
Revenues in the 2019-2020 Biennial Budget as shown below:
FUND
EXPENDITURES
REVENUES
000 General
$113,908,876
$1113,908,876
$145,733,333
$145,733,333
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Section 2. Copies on File. A complete copy of the budget for 2019-2020, as
adopted, together with a copy of this amending ordinance, shall be kept on file in the City
Clerk's Office, and a copy 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 3. 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 4. 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 5. 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 , 2019.
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:
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