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HomeMy WebLinkAboutFIN 2019-05-28 COMPLETE AGENDA PACKETCity of Tukwila Finance Committee Thomas McLeod, Chair o Verna Seal • De'Sean Quinn AGENDA TUESDAY, MAY 28, 2019 — 5:30 PM HAZELNUT CONFERENCE ROOM (At east entrance of City Hall) Distribution: T. McLeod V. Seal D. Quinn K. Hougardy D. Robertson K. Kruller Z. Idan Mayor Ekberg D. Cline R. Bianchi C. O'Flaherty L. Humphrey Item Recommended Action Page 1. PRESENTATION(S) 2. BUSINESS AGENDA a. 2018 year-end financial report. a. Forward to 6/10 C.O.W. Pg.1 Vicky Carlsen, Finance Director b. Fire Department financial update. meeting. Vicky Carlsen, Finance Director c. Fire Station 52 finances. b. Discussion only. Pg.67 Rachel Bianchi, Deputy City Administrator c. Discussion only. Pg.79 3. MISCELLANEOUS 4. ANNOUNCEMENTS Next Scheduled Meeting: Monday, June 10, 2019 SThe City of Tukwila strives to accommodate individuals with disabilities. Please contact the City Clerk's Office at 206-433-1800 (TukwilaCityClerk©TukwilaWA.gov) for assistance. TO: CC: City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM Finance Committee Mayor Ekberg FROM: Vicky Carlsen, Finance Director BY: Jeff Friend, Fiscal Manager DATE: May 22, 2019 SUBJECT: 2018 Year -End Financial Report ISSUE The year-end financial report summarizes for the City Council the Citywide financial results and highlights significant items or trends. DISCUSSION The financial strength of the General Fund was maintained in 2018. Total General Fund revenues of $64.0 million exceeded total General Fund expenditures of $62.5 million by $1.5 million. As a result, unreserved fund balance in the General Fund increased from $11.9 million in 2017 to $13.3 million at year-end. Some highlights of the year include: General Fund • Sales and use tax increased $1.8 million over 2017 and finished at $20.6 million • All General Fund departments finished the year under budget • The value of building permits exceeded $153 million; an increase of $30.1 million over 2017 • Reserve policy met sustaining healthy financial position • Council approved the 2019 — 2020 Biennial Budget, implementing initial phase of Priority Based Budgeting The City's largest tax revenue source is sales tax. Since 2015, the City had seen a slight decrease annually in sale tax revenue. This trend reversed in 2018 with $20.6 million of sales tax revenue; an increase of $1.8 million over 2017. Despite this, sales tax revenue remains a concern as any flattening or decline can negatively impact the General Fund and thereby the City's ability to provide services. In early 2019, the state legislature extended sales tax mitigation payments for four more years; payments which tend to be near $1.0 million to the City annually. The monitoring and analysis of sales tax information is ongoing to ensure the City retains its healthy financial position and outlook. 1 INFORMATIONAL MEMO Page 2 Other Funds *Aepart ofthe Public Safety Plan: o $18.4million ofLTGObonds were issued for new Public Works Shops o Property was acquired for the new Justice Center o Aladder truck and two pumper trucks were purchased for $3.2million * Significant work was done onthe 42"«Ave Gand 53rdAve Gprojects The City has made progress on the Public Safety Plan. In 2018. $184 million ofbonds were issued to finance property for new Public Works shops that would consolidate the Public Works function at one location. Also, in 2018, a ladder truck and two pumper trucks were purchased for the Fire department. In March 2019, the City held a groundbreaking ceremony at the future site of Fire Station 51. Work has also begun at the site of the new Justice Center. In the summer of 2019, construction will begin on Fire Station -- ATTACHK8ENTS 2018Year-End Financial Report ° Highlights nf2018 ° General Fund financial reports ° Department Expenditure reports ° Other Fund financial reports CITY OF TUKWILA YEAR-END 2018 FINANCIAL REPORT Highlights 4 General Fund and Contingency (Reserve) Fund Revenue and Expenditures General Fund revenue 0G64.OK8> exceeded department expenditures ($57AK4)by$0.SK4 in 2018. Department expenditures exclude any transfers from the general fund huother funds. General Revenues — Taxes Sales and Use Tax 2 Dao x,51r Revenue Compared to Department Expenditures 64 � $ m -20 $30 S-w :o 5rc $m msnn` Combined sales and use taxes brought in $20.0M in 2018vvhioh met budget and was $1.8K4 more than the total for 2017. This reversed a small trend of slightly declining sales and use tax totals since 2O15. Property Tax $2i.0 $2C.5 *20.0 �Ls.c� 517.5 For 2018. property tax revenue totaled $15�2; on =� increase of $319K from 2017 and came in $103K under budget. Property tax revenue is under budget mainly r" because when the budget was drafted in 2016 for the 2017-2018 biennium' estimates were made regarding new construction. The budget was not adjusted to �,=^ reflect actual new construction. °i -1A "i �A' *= �14�5 20i,� Sales and Use Tax w= I 2G17 Property Tax �143 2M 7 �= ,31" S15,2 H = Utility Tax Utility taxes were $338K under budget with total revenue of $3.9M. This represents a decline of $308K in utility tax revenue from the prior year. The reduction in revenue is driven primarily by a decrease in telephone utility tax revenue. As consumers rely more on low cost carriers and mainly utilize data plans which are not taxed, telephone utility tax is impacted negatively. Interfund utility tax was $2.3M; $130K over budget and $69K more than 2017. Annual rate increases and maintaining consistent, level consumption has contributed to the increase in interfund utility tax revenue over the last few years. Gambling and Excise Taxes Gambling and excise taxes brought in $3.9M which was $137K less than budget and $76K less than the prior year. This was primarily due to a casino being out of operation temporarily during the year. 53.7 2 2516 Utility Tax 42 interfund Utiilty Tax Gamblin nd Excise Taxes 201.7 eia 201F. 6 Admissions Tax Admissions tax brought in $1.0M which was $279K more than the prior year. This increase was primarily due to a new business in the commercial district. General Revenues — Licenses and Permits Business Licenses Business license revenue was $26K over budget with a total amount of $2.8M; an increase of $286K over the previous year. 3,397 business licenses were issued in 2018 which was an increase of 40 over 2017. 2018 was the first year of the new fee structure where a per employee fee replaced the RGRL. Building Permits Revenue from Building Permits and Fees was $2.0M which was $530K over budget and $60K more than 2017. While, the number of permits issued in 2018 (1,757) was slightly higher than 2017 (1,750), the valuation of the permits issued was $153.1M; $30.9M more than the previous year. Acirnssshtaus Tax Re Revenue Bufldfng Perm gks Revenue as 5 7 Ongoing Expenditures Departmental Departmental expenditures continue to rise each year, the total increase in 2018 was $2.4M over 2017. However, departmental expenditures, in total, were below budget by $1.8M. It should be noted that while all departments came in below budget, the savings is considered one-time due to vacant positions. $6,6 56.6 56.7 PIN(Stree# 20.0 55,0 Departmental Expenditures 544 54,4 S4.6 Recre.5k ni?arks 0CSa 1112016. Departmental Expenditures '•5 5'17.5 $16.0 Pdice 2016 2010 12.015 $3.6 Pia vor $12.1. $12.4 5(5.3 Sugoert 55,2 By Category Salaries and benefits were below budget by $2.1 M primarily due to vacancies in several departments, especially the Police Department. Recruitment for police officers has been a challenge for many cities and agencies in the area due to high demand for officers and limited space in the training academy. Other General Fund transfers were $4.1 M below budget primarily due to 1) a $3.0M transfer to the Bridges and Arterial Streets did not occur as it was determined that it was not needed and, 2) a $2.3M transfer to Debt Service did not occur as the City refinanced the 2017 Refunding Line -of -Credit instead of paying it off. 8 Fund Balance The General Fund ended 2018 with $13.3M unreserved fund balance which is $1.5M more than 2017 and $2.5M more than required by the City's General Fund reserve policy. Ending fund balance has been trending upward for the past few years and increased again in 2018. General Fund, Contin ency Fund Balances Genera Fund 2 1' Conflngency Fund The Contingency Fund ended the year with a fund balance of about $6.6M, which meets the fund balance policy requirement. The fund balance policy states that fund balance in the contingency fund shall equal or exceed 10% of the previous year general fund revenue, exclusive of significant non -operating, non- recurring revenue. Additionally, 10% of one-time revenue from the prior year was transferred in from the general fund, contributing to the $280K increase in ending fund balance. General Fund General Contingency Beginning Fund Balance 11,868,277 6,277,075 Revenues 64,023,926 280,086 Expenditures (62,549,541) Ending Fund Balance 13,342,662 6,557,161 9 Special Revenue Funds Lodging Tax: Proceeds from a special excise tax on lodging charges are recorded in this fund. The revenue is restricted to expenditures related to tourism. Ending fund balance was $1.6M which is $478K higher than the 2017 ending fund balance. Total revenue of $856K was an increase of $114K over the prior year's total due mostly to a $97K increase in Hotel/Motel tax revenue. Total expenditures were $378K, a decrease of $137K from 2017, reflecting fewer expenditures on professional services and advertising. Drug Seizure: This fund accounts for seizure money. Any money deposited into this fund must be used for costs related to drug seizure activities. The drug seizure fund ended the year with a $234K fund balance. Expenditures totaling $28K were for training from the California Narcotics Officer's Association and police equipment. Debt Service Funds Public Safety Plan: In 2016, the City issued $36.7M in bonds to fund the construction of a justice center, rebuild two fire stations, and provide fire apparatus and equipment for 20 years. Costs associated with these projects are accounted for in the Public Safety Plan fund. The bonds are being repaid over 20 years with a voter -approved excess tax levy. In 2018, the City issued $18.4M in limited tax general obligation (LTGO) bonds for the purchase of land for the Public Works Shops for consolidation of the Public Works function at one location. The bonds are being repaid over a 20-year period. Costs associated with this project are accounted for in the City Facilities fund. Local Improvement District No. 33: 2018 was the fifth year for installment payments to the Klickitat LID. As of the end of 2018, all assessments were current. The next installment payment is scheduled for October 2019. Capital Projects Funds Residential Streets: Ending fund balance for 2018 was $116K, which was an expected decline of $6.1 M from the previous year. The decline in fund balance was due to debt being issued in 2017 and proceeds being fully spent in 2018. Total revenue in 2018 was $2.8M while total expenditures were $8.9M. Most of the work on the 42nd Ave S and 53rd Ave S projects occurred in 2018 and the 2019 budget includes funding for the completion of the projects. Bridges and Arterial Streets: Total revenue in 2018 was $12.1M of which $9.9M was funding provided by grants. Major projects in 2018 included the Boeing Access Road bridge rehab, major maintenance on 3 bridges, S 144th St Phase II, Baker Boulevard non -motorized improvements and the TUC pedestrian bridge. Total expenditures were $12.6M. Ending fund balance for the fund was $2.9M. Land Acquisition, Rec & Park Development: Total revenue was $798K with $591 K of that amount due to Real Estate Excise Taxes (REET). Total expenditures were $3.8M composed mainly of $3.5M of funds transferred in related to the Public Works Shops ($3.0M) and the Public Safety Plan ($500K). Ending fund balance was $1.1M. Urban Renewal: Total revenue was $46K and total expenditures was $29K. Ending fund balance was $7.5M. 10 General Government Improvement: Total revenue was $205K and total expenditures was $96K. Ending fund balance was $478K. HVAC repairs at the 6300 Building and City Hall were completed in 2018 as was grout work at City Hall and the Tukwila Community Center. Fire Impact Fees: $400K of accumulated fire impact fees were transferred to the Public Safety Plan to fund construction of new fire stations and purchase fire equipment and apparatus. Ending fund balance was $167K. Public Safety Plan: This fund accounts for costs related to the voter -approved Public Safety Plan which includes the construction of a justice center, rebuild fire stations, and provide fire apparatus and equipment. In 2018, capital expenditures related to land and buildings at the new justice center site were $17.6M while costs related to land and buildings of new fire stations was $2.2M. City Facilities: Limited tax general obligation (LTGO) bonds of $18.4M to finance the purchase of property and construct or rehabilitate Public Works shops facilities were issued in 2018. Additional revenue also included a premium on the bonds sold ($1.8M), investment earnings ($143K), and transfers from other funds ($6.1M) resulting in a total revenue of $26.4M. By the end of 2018, $13.1M had been expended on capital costs related to land and buildings. 6,10,0 Ending Fund Balance _ capita[ Projefs Funds Fire V17ract Fear 11 Enterprise Funds E�rsrea rre' d Eng Fps d E I use E trr rise Funds Fund Balance The water fund ended 2018 with a $6.1M unreserved fund balance, which is $400K more than 2017. Ending fund balance continues to maintain adequate reserves for capital projects. The sewer fund ended in 2018 with a $10.2M unreserved fund balance, which is $1.5M more than 2017. Ending fund balance continues to trend upward to fund future capital projects. The golf course ended 2018 with $626K unreserved fund balance. (Fund balance for the golf course is being reported here with a technical accounting adjustment that removes the net pension liability resulting from GASB Statement 68). The surface water fund ended 2018 with a $2.6M unreserved fund balance, which is $400K less than 2017. Revenues Charges for services in the sewer and surface water funds continue to show steady increases due to regular rate increases and steady usage. Charges for services remain the main source of funding in utility funds. Golf course total revenue was $1.8M; increasing from $1.6M for the prior year. Charges for services remained the same from the prior year. Transfers into the golf course fund were $300K, which was the same level of contribution as 2017. Expenses In 2018, significant work was completed on the 42nd Ave S and 53rd Ave S projects with funds from the water and surface water funds. Golf course expenses were $1.8M, which was $2K over budget. 12 Internal Service Funds Fund Balance The equipment rental/replacement fund ended 2018 with a $4.3M unreserved fund balance, which is $100K more than 2017. Significant expenditures in 2018 included capital outlays of $3.1M for a ladder truck and pumpers for the Fire Department which was related to and funded by the Public Safety Plan. Total revenue for the equipment rental/replacement fund was $6.1 M while total expenditures was $4.9M. The active employee self-insurance fund ended 2018 with a $611 K unreserved fund balance, which is $456K less than 2017. Insurance costs were $6.2M for 2018, a decrease of $100K over 2017. The City will continue to monitor trends of insurance costs and recommend changes as needed. The LEOFF I insurance fund ended 2018 with a $598K unreserved fund balance, which is $102K less than 2017. 2018 LEOFF I insurance costs were $339K; a $91 K decrease from the prior year. S4.0 ego $0,5 Ending Unreserved Fund Balance - Internal Service Funds Insurance 2016 i2017 0018 LEOFF I Msuren Ck 13 14 CITY OF TUKWILA YEAR-END 2018 FINANCIAL REPORT General Fund Financial Reports 16 GENERAL FUND REVENUE CITY OF TUKVVILA YTD AS OF DECEMBER 31, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY REVENUE TYPE 2018 ANNUAL 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 2018 ANNUAL BDGT %RECO 2016/2017 2017/2018 PROPERTY TAX 15,279,302 14,494,747 14,857,787 15,177,011 (102,291) 99% 3% 2% SALES TAX 20,607,102 18,908,190 18,807,201 20,603,617 (3,485) 100% (1)% 10% ADMISSIONS TAX 774,000 692,417 726,207 1,005,862 231,862 130% 5% 39% UTILITY TAX 4,205,513 4,045,916 4,175,013 3,866,859 (338,654) 92°A, 3% (7)./. INTERFUND UTILITY TAX 2,205,000 2,146,515 2,265,747 2,334,522 129,522 106% 6% 3°A. GAMBLING & EXCISE TAX 4,045,414 3,789,467 3,984,983 3,908,742 (136,672) 97%, 5% (2)% TOTAL GENERAL REVENUE 47,116,331 44,077,252 44,816,937 46,896,613 (219,718) 100°A, 2% 5%. BUSINESS LICENSES 2,809,790 2,604,857 2,549,626 2,835,458 25,668 101°A, (2 ) % 11% RENTAL HOUSING 49,000 45,590 42,300 64,895 15,895 132% (7)% 53% BUILDING PERMITS 1,445,300 1,288,263 1,914,864 1,975,101 529,801 137°A, 49% 3°A, TOTAL LICENSES AND PERMITS 4,304,090 3,938,710 4,506,790 4,875,454 571,364 113%, 14% 8°A, SALES TAX MITIGATION 1,140,000 1,122,040 1,099,090 1,025,820 (114,180) 90% (2)% (7)% FRANCHISE FEE 2,199,500 2,092,358 2,263,353 2,319,028 119,528 105% 8% 2% GRANT 605,197 855,301 890,659 771,423 166,226 127% 4 % (13 ) ''/. STATE ENTITLEMENTS 425,403 373,461 384,458 418,029 (7,374) 98% 3°/. 9% INTERGOVERNMENTAL 571,454 548,919 597,095 837,962 266,508 147%, 9% 40°A, TOTAL INTERGOVERNMENTAL REVENUE 4,941,554 4,992,078 5,234,655 5,372,261 430,707 109% 5°A, 3% GENERAL GOVERNMENT 35,265 42,172 48,628 29,201 (6,064) 83°A, 15% (40)% SECURITY 693,726 779,494 597,227 383,826 (309,900) 55% (23)% (36)% TRANSPORTATION 109,000 50,358 (5,663) 36,214 (72,786) 33% (111)% 740°A, PLAN CHECK AND REVIEW FEES 889,590 807,049 862,500 1,166,212 276,622 131% 7% 35%, CULTURE AND REC FEES 626,500 600,810 512,709 526,771 (99,729) 84% (15)% 3%, TOTAL CHARGES FOR SERVICES 2,354,081 2,279,882 2,015,402 2,142,223 (211,858) 91%, (12)% 6% FINES & PENALTIES 296,129 313,992 316,776 291,604 (4,525) 98% 1°A, (8 ) °A, MISC 1,039,794 1,135,065 1,044,858 2,120,128 1,080,334 204% (8)% 103°A, INDIRECT COST ALLOCATION 2,325,643 2,233,476 2,279,058 2,325,643 0 100°A, 2% 2% TOTAL OTHER INCOME 3,661,566 3,682,533 3,640,693 4,737,375 1,075,809 129°A, (1)% 30°A, TOTAL OPERATING REVENUE 62,377,622 58,970,455 60,214,476 64,023,926 1,646,304 103°A, 2%, 6°A, TRANSFERS IN (TUKWILA 'VILLAGE) 6,050,000 - 300,000 - (6,050,000) 0% 0% (100)% TOTAL REVENUE 68,427,622 58,970,455 60,514,476 64,023,926 (4,403,696) 94%, 3%, 6% 17 GENERAL FUND EXPENDITURES CITY OF TUKWILA YTD AS OF DECEMBER 31, 2018 SUMMARY OF EXPENDITURES BY DEPARTMENT BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2016 2017 2018 ACTUAL OVER)(UNDER) % CHANGE ANNUAL BUDGET yo EXPENDED 2016/2017 2017/2018 01 City Council 430,319 327,433 356,375 374,120 (56,199) 87 % 9 % 5% 03 Mayor 4,143,651 3,863,399 3,815,667 4,099,884 (43,767) 99% (1)% 7% 04 Human Resources 728,083 647,426 656,847 725,803 (2,280) 100% 1%. 10% 05 Finance 2,733,016 2,137,628 2,408,087 2,713,267 (19,749) 99% 13% 13% 06 Attorney 983,185 530,725 664,913 982,922 (263) 100% 25% 48% 07 Recreation 3,285,844 2,937,733 3,048,617 3,093,303 (192,541) 94% 4% 1% 08 Community Development 3,671,160 3,209,879 3,283,547 3,514,858 (156,302) 96% 2% 7% 09 Municipal Court 1,295,812 1,155,400 1,233,173 1,295,591 (221) 100% 7% 5% 10 Police 18,726,049 17,855,697 17,481,118 17,967,227 (758,823) 96% (2)% 3% 11 Fire 12,541,640 11,554,341 12,066,979 12,356,200 (185,440) 99% 4% 2% 12 Technology & Innovation Svcs 2,063,671 1,515,809 1,994,956 2,058,616 (5,055) 100% 32% 3% 13 Public Works 3,876,047 3,686,312 3,578,462 3,566,458 (309,589) 92% (3)% (0)% 15 Park Maintenance 1,572,214 1,454,172 1,351,422 1,515,219 (56,995) 96% (7)% 12% 16 Street Maintenance & Operations 3,149,643 2,897,968 3,037,318 3,098,042 (51,601) 98% 5% 2% Subtotal 59,200,334 53,773,922 54,977,481 57,361,508 (1,838,826) 97% 2% 4% 20 Dept20 9,470,580 4,759,513 5,518,211 5,188,033 (4,282,547) 55% 16% (6)% Residential Street - 200,000 - - - - - Arterial Street 3.000,000 751,000 1,B00.000 ,000,000) 140% - ContingnecyFund -- 433,682 180,715 764,577 164,877 (583)% (9)% Debt Service 5,848 580 ,874,831 27 .3,452 3,434,966 (2473,614) 59% (4)% 24% Land Acquistion, Rec and Park Dvlp 122,000 122,190 88, 790 (33,7110) 72% (28) % General Government Improvements 200,000 200,000 200,000 200,000 100% 0% <I% City Facilities - 141,854 - Golf Course 300,000 300,000 300,000 300,000 100% 0% 0% Public Safety Plan - 4000,000 7,000,000 - - Total Expenditures 68,670,914 58,533,436 60,495,693 62,549,541 (6,121,373) 91% 3% 3% Percent of year completed 100.00% 18 GENERAL FUND CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF DECEMBER 31, 2018 SUMMARY OF SALARIES AND BENEFITS BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 2018 ANNUAL BUDGET %EXPENDED 2016/2017 2017/2018 11 Salaries 28,081,720 26,303,141 27,165,558 27,513,267 (568,453) 98% 3% 1% 12 Extra Labor 749,693 624,526 651,036 692,610 (57,083) 92% 4% 6% 13 Overtime 1,672,035 1,519,183 1,513,455 1,506,318 (165,717) 90% (0)% (0)% 15 Holiday Pay 525,938 437,236 455,213 448,537 (77,401) 85% 4% (1)% 21 FICA 1,843,329 1,696,068 1,749,861 1,782,776 (60,553) 97% 3% 2% 22 Pension-LEOFF 2 949,316 881,656 930,131 942,174 (7,142) 99% 5% 1% 23 Pension-PERS/PSERS 1,610,113 1,385,899 1,513,024 1,683,907 73,794 105% 9% 11% 24 Industrial Insurance 941,070 678,168 633,968 637,603 (303,467) 68% (7)% 1% 25 Medical & Dental 6,397,364 5,583,572 5,597,627 5,478,650 (918,714) 86% 0% (2)% 26 Unemployment 13,000 40,380 13,639 38,356 25,356 295% (66)% 181% 28 Uniform/Clothing 10,774 5,002 5,300 5,675 (5,099) 53% 6% 7% Total Salaries and Benefits 42,794,352 39,154,830 40,228,812 40,729,874 (2,064,478) 95% 3% 1% Percent of year completed 100.00 % BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY OF SUPPLIES, SERVICES, AND CAPITAL 2018 ANNUAL 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 2018 ANNUAL BUDGET % EXPENDED 2016/2017 2017/2018 Transfers 9,470,580 4,759,513 5,518,211 5,188,033 (4,282,547) 55% 16% (6)% 31 Supplies 1,188,839 1,271,622 1,112,172 1,119,174 (69,665) 94% (13)% 1% 34 Items Purchased for resale 22,000 22,500 20,530 22,488 488 102% (9)% 10% 35 Small Tools 97,377 108,922 149,000 86,790 (10,587) 89% 37% (42)% 41 Professional Services 3,602,178 2,776,466 3,304,744 3,627,286 25,108 101% 19% 10% 42 Communication 436,370 407,476 400,826 439,626 3,256 101% (2)% 10% 43 Travel 192,920 143,012 168,236 169,229 (23,691) 88% 18% 1% 44 Advertising 51,500 24,222 26,652 37,806 (13,694) 73% 10% 42% 45 Rentals and Leases 2,313,870 1,845,849 2,062,559 2,548,742 234,872 110% 12% 24% 46 Insurance 976,992 810,799 888,997 974,066 (2,926) 100% 10% 10% 47 Public Utilities 1,928,305 1,828,751 1,915,730 1,947,025 18,720 101% 5% 2% 48 Repairs and Maintenance 807,488 850,278 662,275 639,545 (167,943) 79% (22)% (3)% 49 Miscellaneous 1,567,019 1,032,246 977,683 1,694,028 127,009 108% (5)% 73% 51 Inter -Governmental 3,191,119 2,698,335 2,940,604 3,081,298 (109,821) 97% 9% 5% 53 Ext Taxes, Oper. Assess 5 12 985 164,487 164,482 3289747% 7925% 16605% 64 Machinery & Equipment 30,000 798,601 117,679 80,033 50,033 267% (85)% (32)% Total Supplies, Services, and Capital 25,876,562 19,378,605 20,266,881 21,819,655 (4,056,907) 84% 5% 8% Total Salaries, Supplies, Services, and Capital 68,670,914 58,533,435 60,495,693 62,549,529 (6,121,385) 91% 3% 3% Percent of year completed 100.00% 19 20 CITY OF TUKWILA YEAR-END 2018 FINANCIAL REPORT Departmental Expenditure Reports 22 CITY COUNCIL CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF DECEMBER 31, 2018 SUMMARY BUDGET ACTUAL COMPARISON OF RESULTS BY EXPENDITURE TYPE 2018 ANNUAL 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 2018 BDGT EXPENDED 2016/2017 2017/2018 11 Salaries 201,663 193,841 199,439 205,968 4,305 102% 3% 3% 21 FICA 15,833 15,226 15,692 16,186 353 102% 3% 3% 23 Pension-PERS/PSERS 11,614 10,009 11,285 12,867 1,253 111% 13% 14% 24 Industrial Insurance 3,117 2,496 2,270 2,349 (768) 75% (9)% 3% 25 Medical & Dental 60,822 54,171 59,057 59,103 (1,719) 97% 9% 0% Total Salaries & Benefits 293,049 275,743 287,744 296,473 3,424 101% 4% 3% 31 Supplies 4,370 3,925 1,899 1,863 (2,507) 43% (52)% (2)% 41 Professional Services 76,500 1,865 24,000 38,707 (37,793) 51% 1187% 61% 42 Communication 6,000 4,514 4,194 4,482 (1,518) 75% (7)% 7% 43 Travel 40,000 30,988 28,326 26,950 (13,050) 67% (9)% (5)% 49 Miscellaneous 10,400 10,397 10,213 5,645 (4,755) 54% (2)% (45)% Total Operating Expenses 137,270 51,689 68,632 77,647 (59,623) 57% 33% 13% Total Expenses 430,319 327,433 356,375 374,120 (56,199) 87% 9% 5% Percent of year completed 100% 23 MAYOR CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF DECEMBER 31, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 2018 BDGT EXPENDED 2016/2017 2017/2018 11 Salaries 1,538,960 1,447,209 1,435,621 1,456,853 (82,107) 95% (1)% 1% 12 Extra Labor 53,500 2,360 13,830 45,051 (8,449) 84% 486% 226% 13 Overtime 532 - - - (532) 0% 0% 0% 21 FICA 114,605 105,749 107,808 111,532 (3,073) 97% 2% 3% 23 Pension-PERS/PSERS 184,336 157,742 166,766 187,342 3,006 102% 6% 12% 24 Industrial Insurance 6,235 4,555 4,503 5,161 (1,074) 83% (1)% 15% 25 Medical & Dental 319,358 268,134 284,683 281,032 (38,326) 88% 6% (1)% Total Salaries & Benefits 2,217,526 1,985,749 2,013,211 2,086,970 (130,556) 94% 1% 3% 31 Supplies 59,544 53,085 45,998 45,576 (13,968) 77% (13)% (1)% 35 Small Tools 5,500 9,318 - - (5,500) 0% (100)% 0% 41 Professional Services 1,169,970 1,119,421 1,129,971 1,189,649 19,679 102% 1% 5% 42 Communication 112,600 95,875 84,287 85,759 (26,841) 76% (12)% 2% 43 Travel 41,550 24,044 23,771 32,362 (9,188) 78% (1)% 36% 44 Advertising 19,750 4,610 11,342 8,703 (11,047) 44% 146% (23)% 45 Rentals and Leases 40,026 32,751 37,023 32,481 (7,545) 81% 13% (12)% 48 Repairs and Maintenance 32,460 50,203 22,534 25,822 (6,638) 80% (55)% 15% 49 Miscellaneous 407,725 393,383 398,786 382,318 (25,407) 94% 1% (4)% 51 Inter -Governmental 37,000 38,246 42,425 46,738 9,738 126% 11% 10% 53 Ext Taxes, Oper Assess - 1 1 163,507 163,507 0% (28)% 29728424% Total Operating Expenses 1,926,125 1,820,936 1,796,137 2,012,914 86,789 105% (1)% 12% Total Expenses 4,143,651 3,806,685 3,809,347 4,099,884 (43,767) 99% 0% 8% Percent of year completed MAYOR DIVISION SUMMARY 100% YTD AS OF DECEMBER 31, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY DIVISION 2018 ANNUAL 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 2018 BDGT EXPENDED 2016/2017 2017/2018 ADMINISTRATION 956,084 898,448 928,309 1,127,135 171,051 118% 3% 21% ECONOMIC DEVELOPMENT 381,890 439,604 384,170 392,495 10,605 103% (13)% 2% CITY CLERK 779,453 693,559 655,802 720,869 (58,584) 92% (5)% 10% COURT DEFENDER 477,000 462,135 451,588 468,381 (8,619) 98% (2)% 4% SISTER CITIES COMM. 6,475 4,613 - (6,475) - - - PLANNING COMMISSION 3,750 725 1,079 2,816 (934) 75% 49% 161% EQUITY & DIVERSITY COMMISSION 3,200 30 3,409 3,881 681 121% 11264% 14% ARTS COMMISSION 5,000 5,137 5,190 6,559 1,559 131% 1% 26% PARKS COMMISSION 3,688 2,336 3,208 2,836 (852) 77% 37% (12)% LIBRARY ADVISORY BOARD 5,000 3,501 3,528 1,377 (3,623) 28% 1% (61)% COMMUNITY PROMOTION 26,000 21,245 25,903 19,265 (6,735) 74% 22% (26)% VOTER REGISTRATION COSTS 32,000 33,109 37,235 40,178 8,178 126% 12% 8% COMMUNICATIONS 643,731 434,434 569,073 593,959 (49,772) 92% 31% 4% HUMAN SERVICES 820,380 807,809 740,853 720,132 (100,248) 88% (8)% (3)% Total Expenses 4,143,651 3,806,685 3,809,347 4,099,884 (43,767) 99% 0% 8% Percent of year completed 100% 24 MAYOR ADMINISTRATION YTD AS OF DECEMBER 31, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018ANNUAL 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 2018 BDGT % EXPENDED 2016/2017 2017/2018 11 Salaries 363,565 348,382 357,555 371,916 8,351 102% 3% 4% 12 Extra Labor 5,000 2,360 3,570 2,001 (2,999) 40% 51% (44) % 21 FICA 24,219 25,539 27,249 27,779 3,560 115% 7% 2% 23 Pension-PERS/PSERS 43,209 38,619 40,967 46,484 3,275 108% 6% 13% 24 Industrial Insurance 1,169 949 756 900 (269) 77% (20)% 19% 25 Medical & Dental 81,546 71,035 76,441 75,577 (5,969) 93% 8% (1)% Total Salaries & Benefits 518,708 486,885 506,538 524,658 5,950 101% 4% 4% 31 Supplies 17,200 17,845 10,519 10,956 (6,244) 64% (41)% 4% 41 Professional Services 190,000 167,129 180,210 186,304 (3,696) 98% 8% 3% 42 Communication - - 413 744 744 - - 80% 43 Travel 20,000 13,849 13,836 19,748 (252) 99% (0)% 43% 45 Rentals and Leases 25,926 23,087 21,881 15,634 (10,292) 60% (5)% (29) % 48 Repairs and Maintenance 3,250 1,668 - - (3,250) - - - 49 Miscellaneous 181,000 187,985 194,912 205,596 24,596 114% 4% 5% 53 Ext Taxes, Oper Assess - 1 1 163,507 163,507 - (28)% 29728424% Total Operating Expenses 437,376 411,563 421,771 602,489 165,113 138% 2% 43% Total Expenses 956,084 898,448 928,309 1,127,147 171,063 118% 3% 21% Percent of year completed MAYOR ECONOMIC DEVELOPMENT 100% YTD AS OF DECEMBER 31, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018ANNUAL 2016 2017 2018 ACTUAL OVER/(UNDER) % CHANGE 2018 BDGT EXPENDED 2016/2017 2017/2018 11 Salaries 251,962 309,672 246,628 255,291 3,329 101% (20)% 4% 12 Extra Labor 8,000 - 6,450 11,040 3,040 138% - 71% 21 FICA 18,084 21,576 18,196 18,939 855 105% (16)% 4% 23 Pension-PERS/PSERS 30,248 32,854 29,435 32,286 2,038 107% (10)% 10% 24 Industrial Insurance 779 737 1,009 1,148 369 147% 37% 14% 25 Medical & Dental 23,067 27,521 20,860 21,055 (2,012) 91% (24)% 1% Total Salaries & Benefits 332,140 392,362 322,579 339,757 7,617 102% (18)% 5% 31 Supplies 1,000 1,194 464 1,043 43 104% (61)% 125% 41 Professional Services 16,000 16,100 44,377 28,928 12,928 181% 176% (35)% 43 Travel 6,000 887 854 1,389 (4,611) 23% (4)% 63% 44 Advertising 2,000 - 2,050 56 (1,944) 3% - (97)% 49 Miscellaneous 24,750 29,061 13,847 21,321 (3,429) 86% (52)% 54% Total Operating Expenses 49,750 47,242 61,592 52,738 2,988 106% 30% (14)% Total Expenses 381,890 439,604 384,170 392,495 10,605 103% (13) % 2% Percent of year completed 100% 25 MAYOR CITY CLERK YTD AS OF DECEMBER 31, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2016 2017 2018 ACTUAL OVER/(UNDER) % CHANGE 2018 BDGT f> EXPENDED 2016/2017 2017/2018 11 Salaries 378,905 363,556 343,663 382,533 3,628 101% (5)% 11% 12 Extra Labor 35,000 - - 25,040 (9,960) 72% - - 21 FICA 31,067 26,896 25,763 30,684 (383) 99% (4)% 19% 23 Pension-PERS/PSERS 45,490 38,832 41,100 51,837 6,347 114% 6% 26% 24 Industrial Insurance 1,948 1,384 1,249 1,514 (434) 78% (10)% 21% 25 Medical & Dental 100,515 86,288 91,711 92,721 (7,794) 92% 6% 1% Total Salaries & Benefits 592,925 516,955 503,485 584,328 (8,597) 99% (3) % 16 31 Supplies 12,308 10,161 9,364 12,985 677 106% (8)% 39% 41 Professional Services 6,000 2,096 2,136 2,104 (3,896) 35% 2% (2)% 42 Communication 72,600 68,707 64,215 70,490 (2,110) 97% (7) % 10% 43 Travel 5,500 2,032 2,271 2,669 (2,831) 49% 12% 18% 44 Advertising 12,300 4,558 9,255 8,518 (3,782) 69% 103% (8)% 45 Rentals and Leases 10,100 5,748 12,085 6,813 (3,287) 67% 110% (44) % 48 Repairs and Maintenance 24,710 48,535 22,534 17,299 (7,411) 70% (54)% (23)% 49 Miscellaneous 43,010 34,766 30,457 15,662 (27,348) 36% (12) % (49) % Total Operating Expenses 186,528 176,604 152,316 136,541 (49,987) 73% (14) % (10) % Total Expenses 779,453 693,559 655,802 720,869 (58,584) 92% (5) % 10% Percent of year completed MAYOR COURT DEFENDER 100% YTD AS OF DECEMBER 31, 2018 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 2018 BDGT EXPENDED 2016/2017 2017/2018 31 Supplies 41 Professional Services - 477,000 - 462,135 549 451,038 - 468,381 - (8,619) - 98% - (2)% - 4% Total Operating Expenses 477,000 462,135 451,588 468,381 (8,619) 98% (2)% 4% Total Expenses 477,000 462,135 451,588 468,381 (8,619) 98% (2)% 4% Percent of year completed MAYOR SISTER CITIES COMM. 100% YTD AS OF DECEMBER 31, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL ACTUAL OVER/(UNDER) % CHANGE 2016 2017 2018 2018 BDGT EXPENDED 2016/2017 2017/2018 31 Supplies 41 Professional Services 43 Travel 49 Miscellaneous 425 500 5,050 500 - - - - 4,113 - - 500 - - (425) - - - (500) - - - (5,050) - - - (500) - - - Total Operating Expenses 6,475 4,613 (6,475) - - - Total Expenses 6,475 4,613 - - (6,475) - - - Percent of year completed 100% 26 MAYOR PLANNING COMMISSION YTD AS OF DECEMBER 31, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 2018 BDGT EXPENDED 2016/2017 2017/2018 31 Supplies 41 Professional Services 43 Travel 49 Miscellaneous 1,000 - 500 2,250 154 121 - 450 234 - - 845 1,189 - 375 1,252 189 - (125) (999) 119% - 75% 56% 52% - - 88% 407% - - 48% Total Operating Expenses 3,750 725 1,079 2,816 (934) 75% 49% 161% Total Expenses 3,750 725 1,079 2,816 (934) 75% 49% 161% Percent of year completed MAYOR EQUITY & DIVERSITY COMMISSION 100% YTD AS OF DECEMBER 31, 2018 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 2018 BDGT EXPENDED 2016/2017 2017/2018 31 Supplies 49 Miscellaneous 1,200 2,000 - 30 785 2,624 681 3,200 (519) 1,200 57% 160% - 8647% (13)% 22% Total Operating Expenses 3,200 30 3,409 3,881 681 121% 11264% 14% Total Expenses 3,200 30 3,409 3,881 681 121% 11264% 14% Percent of year completed MAYOR ARTS COMMISSION 100% YTD AS OF DECEMBER 31, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2016 2017 2018 ACTUAL OVER/(UNDER) % CHANGE 2018 BDGT EXPENDED 2016/2017 2017/2018 51 Inter -Governmental 5,000 5,137 5,190 6,559 1,559 131% 1% 26% Total Operating Expenses 5,000 5,137 5,190 6,559 1,559 131% 1% 26% Total Expenses 5,000 5,137 5,190 6,559 1,559 131% 1% 26% Percent of year completed MAYOR PARKS COMMISSION 100% YTD AS OF DECEMBER 31, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 2018 BDGT % EXPENDED 2016/2017 2017/2018 31 Supplies 49 Miscellaneous 1,688 2,000 433 1,903 2,558 650 2,088 748 400 (1,252) 124% 37% 490% (66)% (18)% 15% Total Operating Expenses 3,688 2,336 3,208 2,836 (852) 77% 37% (12) % Total Expenses 3,688 2,336 3,208 2,836 (852) 77% 37% (12)% Percent of year completed 100% 27 MAYOR LIBRARY ADVISORY BOARD YTD AS OF DECEMBER 31, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2016 2017 2018 ACTUAL OVER/(UNDER) % CHANGE 2018 BDGT EXPENDED 2016/2017 2017/2018 31 Supplies 41 Professional Services 49 Miscellaneous 5,000 - - 3,501 - - 3,528 - - 766 360 250 (4,234) 360 250 15% - 1% - - (78)% - - Total Operating Expenses 5,000 3,501 3,528 1,377 (3,623) 28% 1% (61)% Total Expenses 5,000 3,501 3,528 1,377 (3,623) 28% 1% (61)% Percent of year completed MAYOR COMMUNITY PROMOTION 100 % YTD AS OF DECEMBER 31, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 2018 BDGT % EXPENDED 2016/2017 2017/2018 31 Supplies 9,035 3,707 11,454 3,605 (5,430) 40% 209% (69)% 35 Small Tools - 2,787 - - - - - - 41 Professional Services 12,000 12,900 12,539 14,371 2,371 120% (3)% 15% 44 Advertising 450 51 - 129 (321) 29% - - 48 Repairs and Maintenance 2,500 - - - (2,500) - - - 49 Miscellaneous 2,015 1,800 1,910 1,160 (855) 58% 6% (39)% Total Operating Expenses 26,000 21,245 25,903 19,265 (6,735) 74% 22% (26)% Total Expenses 26,000 21,245 25,903 19,265 (6,735) 74% 22% (26)% Percent of year completed MAYOR VOTER REGISTRATION COSTS 100 % YTD AS OF DECEMBER 31, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 2018 BDGT EXPENDED 2016/2017 2017/2018 51 Inter -Governmental 32,000 33,109 37,235 40,178 8,178 126% 12% 8% Total Operating Expenses 32,000 33,109 37,235 40,178 8,178 126% 12% 8% Total Expenses 32,000 33,109 37,235 40,178 8,178 126% 12% 8% Percent of year completed 100 % 28 MAYOR COMMUNICATIONS YTD AS OF DECEMBER 31, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2016 2017 ACTUAL OVERT(UNDER) % CHANGE 2018 2018 BDGT % EXPENDED 2016/2017 2017/2018 11 Salaries 366,939 252,729 337,177 307,850 (59,089) 84% 33% (9) % 12 Extra Labor 5,000 - 3,810 6,970 1,970 139% - 83% 21 FICA 27,713 18,703 25,262 23,418 (4,295) 85% 35% (7)% 23 Pension-PERS/PSERS 44,069 28,189 40,215 38,899 (5,170) 88% 43% (3) % 24 Industrial Insurance 1,559 902 1,076 1,043 (516) 67% 19% (3)% 25 Medical & Dental 78,951 52,971 72,584 67,049 (11,902) 85% 37% (8)% Total Salaries & Benefits 524,231 353,495 480,126 445,229 (79,002) 85% 36% (7)% 31 Supplies 9,000 15,017 4,914 10,683 1,683 119% (67)% 117% 35 Small Tools 5,500 6,532 - - (5,500) - - - 41 Professional Services 35,000 3,250 30,739 76,876 41,876 220% 846% 150% 42 Communication 40,000 27,168 19,658 14,525 (25,475) 36% (28)% (26)% 43 Travel 4,000 2,920 6,792 8,158 4,158 204% 133% 20% 44 Advertising 5,000 - 38 - (5,000) - - - 45 Rentals and Leases 4,000 3,916 3,057 10,034 6,034 251% (22)% 228% 48 Repairs and Maintenance 2,000 - - 8,523 6,523 426% - - 49 Miscellaneous 15,000 22,136 23,749 19,932 4,932 133% 7% (16) % Total Operating Expenses 119,500 80,939 88,948 148,730 29,230 124% 10% 67% Total Expenses 643,731 434,434 569,073 593,959 (49,772) 92% 31% 4% Percent of year completed MAYOR HUMAN SERVICES 100% YTD AS OF DECEMBER 31, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 2018 BDGT % EXPENDED 2016/2017 2017/2018 11 Salaries 177,589 172,869 150,598 139,263 (38,326) 78% (13)% (8)% 12 Extra Labor 500 - - (500) - - - 13 Overtime 532 - - - (532) - - - 21 FICA 13,522 13,036 11,338 10,712 (2,810) 79% (13)% (6)% 23 Pension-PERS/PSERS 21,320 19,247 15,048 17,836 (3,484) 84% (22)% 19% 24 Industrial Insurance 780 582 413 556 (224) 71% (29)% 35% 25 Medical & Dental 35,279 30,319 23,087 24,630 (10,649) 70% (24)% 7% Total Salaries & Benefits 249,522 236,052 200,483 192,997 (56,525) 77% (15) % (4) % 31 Supplies 1,688 1,072 1,628 1,579 (109) 94% 52% (3)% 41 Professional Services 433,470 455,690 408,932 412,325 (21,145) 95% (10)% 1% 43 Travel 500 243 18 22 (478) 4% (92) % 20% 49 Miscellaneous 135,200 114,752 129,791 113,210 (21,990) 84% 13% (13)% Total Operating Expenses 570,858 571,756 540,370 527,135 (43,723) 92% (5) % (2) % Total Expenses 820,380 807,809 740,853 720,132 (100,248) 88% (8)% (3)% Percent of year completed 100% 29 Human Resources CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF DECEMBER 31, 2018 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2016 2017 ACTUAL OVER/(UNDER) ! % CHANGE 2018 2018 BDGT ' EXPENDED 2016/2017 2017/2018 11 Salaries 413,405 397,101 401,717 444,138 30,733 107%0 1% 11% 12 Extra Labor 6,000 6,840 - 1,357 (4,643) 23% - - 21 FICA 29,517 27,989 28,343 31,611 2,094 107% 1% 12% 23 Pension-PERS/PSERS 49,626 42,947 47,397 51,941 2,315 105% 10% 10% 24 Industrial Insurance 1,564 1,101 1,056 1,105 (459) 71% (4)% 5% 25 Medical & Dental 84,021 63,382 60,472 58,418 (25,603) 70% (5)% (3)% Total Salaries & Benefits 584,133 539,361 538,985 588,570 4,437 101% (0)% 9% 31 Supplies 11,017 9,337 12,861 8,172 (2,845) 74% 38% (36)% 41 Professional Services 98,575 83,302 80,196 107,771 9,196 109% (4)% 34% 42 Communication 50 - - - (50) - - - 43 Travel 3,000 943 1,234 368 (2,632) 12% 31% (70)% 44 Advertising 6,250 6,541 3,133 5,145 (1,105) 82% (52)% 64% 45 Rentals and Leases 5,108 3,737 5,113 2,394 (2,714) 47% 37% (53)% 48 Repairs and Maintenance 15,500 2,790 2,994 10,730 (4,770) 69% 7% 258% 49 Miscellaneous 4,450 1,416 12,330 2,653 (1,797) 60% 771% (78)% Total Operating Expenses 143,950 108,066 117,861 137,233 (6,717) 95% 9% 16% Total Expenses 728,083 647,426 656,847 725,803 (2,280) 100% 1% 10% Percent of year completed 100% 30 FINANCE CITY OF TUKVVILA GENERAL FUND EXPENDITURES YTD AS OF DECEMBER 31, 2018 SUMMARY BUDGET ACTUAL COMPARISON OF RESULTS BY EXPENDITURE TYPE 2018 ANNUAL 2016 2017 ACTUAL OVER/(UNDER) `Y. CHANGE 2018 2018 BDGT */.. EXPENDED 2016/2017 2017/2018 11 Salaries 1,074,555 986,137 1,032,821 1,023,395 (51,160) 95% 5% (1)°/. 12 Extra Labor 60,000 - 16,715 33,443 (26,557) 56°A, 0% 100% 13 Overtime 9,289 7,470 5,654 24,015 14,726 259% (24)% 325°/,, 21 FICA 81,183 73,501 78,363 80,914 (269) 100% 7(Y. 3% 23 Pension-PERS/PSERS 130,302 110,973 122,566 133,173 2,871 102°/. 10% 9% 24 Industrial Insurance 4,676 3,265 3,076 3,457 (1,219) 74% (6)% 12°A, 25 Medical & Dental 241,615 188,455 212,258 193,627 (47,988) 80% 13% (9)% 26 Unemployment 13,000 - - - (13,000) 0% 0% 0% Total Salaries & Benefits 1,614,620 1,369,801 1,471,453 1,492,023 (122,597) 92% 7% 3°A, 31 Supplies 19,000 26,306 16,378 17,699 (1,301) 93% (38)% 8% 35 Small Tools 5,000 6,003 3,902 3,491 (1,509) 70°A, (35)°/0 (11)% 41 Professional Seo,,ces 170,000 140,365 274,791 119,693 (50,307) 70% 96 °A, (56 ) % 42 Communication 1,000 56 479 486 (514) 49% 757% 2% 43 Travel 10,000 4,591 9,065 4,642 (5,358) 46% 97% (49 ) °A, 45 Rentals and Leases 3,500 3,284 3,002 3,724 224 106% (9 ) % 24 °A..) 46 Insurance 399,096 338,539 353,462 393,322 (5,774) 99% 4% 11% 48 Repairs and Maintenance 68,900 59,781 147,712 15,936 (52,964) 23% 147% (89)% 49 Miscellaneous 441,900 188,902 127,826 662,251 220,351 150% (32)% 418% 53 Ext Taxes, Oper Assess - - 18 - - 0% 0% (100)% Total Operating Expenses 1,118,396 767,827 936,634 1,221,244 102,848 109% 22% 30% Total Expenses 2,733,016 2,137,628 2,408,087 2,713,267 (19,749) 99% 13°/. 13% Percent of year completed 100% 31 ATTORNEY CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF DECEMBER 31, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE TYPE 2018 ANNUAL 2016 2017': 2018 ACTUAL OVER/(UNDER) °f° CHANGE 2018 BDGT EXPENDED 2016/2017 2017/2018 12 Extra Labor 5,000 2,508 2,466 4,623 (378) 92% (2)% 87% 21 FICA 355 192 189 354 (1) 100% (2)% 87% 24 Industrial Insurance 100 32 33 60 (40) 60% 3% 79% Total Salaries & Benefits 5,455 2,732 2,688 5,036 (419) 92% (2)% 3% 31 Supplies 6,000 4,830 2,590 3,573 (2,427) 60% (46)% 38% 41 Professional Services 967,230 523,163 655,547 972,471 5,241 101% 25% 48% 45 Rentals and Leases 2,100 - 2,862 1,827 (273) 87% 0% (36)% 48 Repairs and Maintenance 1,400 - - - (1,400) 0% 0% 0% 49 Miscellaneous 1,000 - 1,226 15 (985) 2% 0% (99)% Total Operating Expenses 977,730 527,993 662,225 977,887 157 100% 25% 48% Total Expenses 983,185 530,725 664,913 982,922 (263) 100% 25% 48% Percent of year completed 100% 32 RECREATION DEPARTMENT CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF DECEMBER 31, 2018 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2016 2017 ACTUAL OVER/(UNDER) %CHANGE 2018 2018 6DGT % EXPENDED 2016t2017 2017/2018 11 Salaries 1,365,062 1,323,933 1,335,148 1,393,077 28,015 102% 1% 4% 12 Extra Labor 521,939 446,539 475,268 451,702 (70,237) 87% 6% (5)% 13 Overtime 3,715 7,846 5,928 6,053 2,338 163% (24) % 2% 21 FICA 142,277 133,420 135,399 138,544 (3,733) 97% 1% 2% 23 Pension-PERS/PSERS 163,735 167,460 178,730 199,516 35,781 122% 7% 12% 24 Industrial Insurance 84,268 74,051 62,252 59,336 (24,932) 70% (16)% (5)% 25 Medical & Dental 330,146 297,411 317,408 313,685 (16,461) 95% 7% (1)% 26 Unemployment - (2,575) 2,584 1,768 1,768 - (200)% (32)% 28 Uniform/Clothing - - 225 - - - - - Total Salaries & Benefits 2,611,142 2,448,084 2,512,942 2,563,681 (47,461) 98 % 3% 2% 31 Supplies 142,402 130,587 129,012 139,104 (3,298) 98% (1)% 8% 34 Items Purchased for resale 22,000 22,500 20,530 22,488 488 102% (9) % 10% 35 Small Tools 11,059 - 10,921 7,277 (3,782) 66% - (33)% 41 Professional Services 223,801 160,766 166,442 131,365 (92,436) 59% 4% (21)% 42 Communication 12,150 11,528 8,089 8,128 (4,022) 67% (30)% 0% 43 Travel 11,765 5,981 18,177 14,473 2,708 123% 204% (20)% 44 Advertising 22,500 11,797 11,422 16,200 (6,300) 72% (3) % 42% 45 Rentals and Leases 49,260 31,864 34,304 35,696 (13,564) 72 % 8% 4 48 Repairs and Maintenance 37,900 19,921 11,592 24,659 (13,241) 65% (42)% 113% 49 Miscellaneous 111,865 84,019 87,536 117,817 5,952 105% 4% 35 53 Ext Taxes, Oper Assess - - 667 543 543 - - (19)% 64 Machinery & Equipment 30,000 10,686 36,982 11,873 (18,127) 40% 246% (68)% Total Operating Expenses 674,702 489,649 535,675 529,623 (145,079) 78% 9% (1)% Total Expenses 3,285,844 2,937,733 3,048,617 3,093,303 (192,541) 94% 4% 1% Percent of year completed 100% 33 COMMUNITY DEVELOPMENT CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF DECEMBER 31, 2018 SUMMARY BUDGET ACTUAL COMPARISON OF RESULTS BY EXPENDITURE TYPE 2018 ANNUAL 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 2018 BDGT % EXPENDED 2016/2017 2017/2018 11 Salaries 2,199,436 1,934,610 2,028,438 2,020,788 (178,648) 92% 5% (0)% 12 Extra Labor 36,574 66,250 53,079 48,410 11,836 132°A, (20)% (9)% 13 Overtime 11,094 3,165 6,796 15,950 4,856 144%, 115%, 135%, 21 FICA 172,850 149,893 156,066 157,652 (15,198) 91%, 4°A, 1°A, 23 Pension-PERS/PSERS 265,439 219,685 243,041 258,613 (6,826) 97% 11°A, 6%, 24 Industrial Insurance 25,899 15,261 15,762 15,059 (10,840) 58% 3°A, (4)% 25 Medical & Dental 482,597 343,748 369,897 356,056 (126,541) 74% 8% (4)% 28 Uniform/Clothing 2,975 551 610 389 (2,586) 13% 11% (36)% Total Salaries & Benefits 3,196,864 2,733,164 2,873,690 2,872,916 (323,948) 90°A. 5% (0)% 31 Supplies 35,180 35,947 61,802 69,076 33,896 196°A, 72%. 12°A, 35 Small Tools 500 - 181 1,870 1,370 374%. - 935°A, 41 Professional Services 203,900 223,024 242,200 376,068 172,168 184% 9°A, 55%, 42 Communication 6,500 4,548 9,633 11,630 5,130 179% 112°A, 21% 43 Travel 13,800 5,682 5,054 6,216 (7,584) 45%. (11)% 23% 44 Advertising - - 303 - - - - 45 Rentals and Leases 12,954 17,551 16,836 17,923 4,969 138% (4)% 6% 47 Public Utilities 2,500 1,704 2,662 1,712 (788) 68°A, 56°A, (36)% 48 Repairs and Maintenance 53,185 60,192 11,404 454 (52,731) 1% (81)% (96)% 49 Miscellaneous 144,777 112,657 51,852 156,566 11,789 108°A, (54)% 202% 51 Inter -Governmental 1,000 15,408 7,642 (1,000) - (50)% - 53 Ext Taxes, Oper Assess - 1 289 426 426 - 23960°A, 47%, Total Operating Expenses 474,296 476,715 409,857 641,941 167,645 135% (14)% 57% Total Expenses 3,671,160 3,209,879 3,283,547 3,514,858 (156,302) 96°/. 2°/. 7% Percent of year completed 100% 34 MUNICIPAL COURT CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF DECEMBER 31, 2018 SUMMARY BUDGET ACTUAL COMPARISON OF RESULTS BY EXPENDITURE TYPE 2018 ANNUAL 2016 2017 2018 ACTUAL OVER/(UNDER) % CHANGE 2018 BDGT EXPENDED 2016/2017 2017/2018 11 Salaries 768,806 700,436 756,510 809,372 40,566 105% 8% 7°A, 12 Extra Labor 4,180 20,547 558 (4,180) 0% (97)% (100)% 13 Overtime 4,661 2,518 - - (4,661) 0% (100)% 0% 21 FICA 58,057 53,853 56,413 60,222 2,165 104% 5% 7% 23 Pension-PERS/PSERS 92,113 81,080 90,172 102,628 10,515 111% 11% 14°A, 24 Industrial Insurance 3,839 2,758 2,605 2,828 (1,011) 74% (6)% 9% 25 Medical & Dental 199,448 152,270 163,622 168,568 (30,880) 85% 7°A, 3% 26 Unemployment - 1,930 - 0% (100)% 0% Total Salaries & Benefits 1,131,104 1,015,392 1,069,880 1,143,618 12,514 101°/. 5°/. 3°A, 31 Supplies 14,283 12,446 15,234 17,634 3,351 123°/. 22% 16% 35 Small Tools - 542 953 - - 0% 76% (100)% 41 Professional Services 107,200 97,928 97,904 86,780 (20,420) 81°/. (0)% (11)% 42 Communication 10,550 5,186 9,083 5,519 (5,031) 52% 75% (39)% 43 Travel 7,500 3,419 9,391 6,299 (1,201) 84°/. 175% (33)% 45 Rentals and Leases 2,000 2,244 7,653 9,620 7,620 481% 241°/,, 26°/,, 48 Repairs and Maintenance 2,300 521 348 10,540 8,240 458% (33)% 2927% 49 Miscellaneous 20,870 17,723 22,729 15,577 (5,293) 75% 28% (31)% 53 Ext Taxes, Oper Assess 5 - - 1 (4) 30% 0% 0°/. Total Operating Expenses 164,708 140,008 163,294 151,972 (12,736) 92% 17°/. (7)% Total Expenses 1,295,812 1,155,400 1,233,173 1,295,591 (221) 100°A, 7% 5% Percent of year completed 100°A, 35 POLICE CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF DECEMBER 31, 2018 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL COMPARISON OF RESULTS 201E ANNUAL 2016 2017 GVACTUAL ER/(UNDER} % CHANGE 2018 2018 BOLT %EXPENDED '. 2016/2017 20"17/2016 11 Salaries 8,986,438 8,418,712 8,700,593 8,486,861 (499,577) 94% 3% (2)% 12 Extra Labor - - 858 20,086 20,086 - - 2241% 13 Overtime 928,495 925,216 845,730 781,967 (146,528) 84% (9)% (8)% 15 Holiday/Kelly Payoff 201,063 207,947 211,499 216,425 15,362 108% 2% 2% 21 FICA 770,554 714,068 736,012 718,813 (51,741) 93% 3% (2)% 22 Pension-LEOFF 2 484,606 434,207 450,010 443,416 (41,190) 92% 4% (1)% 23 Pension-PERS/PSERS 148,889 130,199 143,903 154,940 6,051 104% 11% 8% 24 Industrial Insurance 299,281 212,221 189,411 192,446 (106,835) 64% (11)% 2% 25 Medical & Dental 2,083,565 1,838,770 1,792,979 1,736,563 (347,002) 83% (2)% (3)% 26 Unemployment - 12,871 8,932 28,628 28,628 - (31)% 220% Total Salaries & Benefits 13,902,891 12,894,210 13,079,927 12,780,145 (1,122,746) 92% 1% (2) % 31 Supplies 184,250 236,759 273,755 286,245 101,995 155% 16% 5% 35 Small Tools 15,600 629 41,127 13,382 (2,218) 86% 6436% (67) % 41 Professional Services 70,000 63,438 52,781 115,300 45,300 165% (17)% 118% 42 Communication 121,000 105,106 116,565 102,080 (18,920) 84% 11% (12)% 43 Travel 41,880 52,985 47,434 59,600 17,720 142% (10)% 26% 44 Advertising 1,500 811 453 7,757 6,257 517% (44)% 1613% 45 Rentals and Leases 872,046 873,932 795,836 1,140,567 268,521 131% (9)% 43% 46 Insurance 253,245 240,000 230,223 254,359 1,114 100% (4)% 10% 47 Public Utilities - 2,518 3,499 2,231 2,231 - 39% (36)% 48 Repairs and Maintenance 246,922 153,985 65,943 207,289 (39,633) 84% (57)% 214% 49 Miscellaneous 79,641 71,454 83,057 158,112 78,471 199% 16% 90% 51 Inter -Governmental 2,937,074 2,453,692 2,690,518 2,824,491 (112,583) 96% 10% 5% 53 Ext Taxes, Oper Assess 64 Machinery & Equipment - - - 706,179 - - 6 15,662 6 15,662 - - - - - Total Operating Expenses 4,823,158 4,961,487 4,401,191 5,187,081 363,923 108% (11)% 18% Total Expenses 18,726,049 17,855,697 17,481,118 17,967,227 (758,822) 96% (2)% 3% Percent of year completed 100% 36 FIRE CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF DECEMBER 31, 2018 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 2018 &DDT EXPENDED 2016/2017 2017/2018 11 Salaries 7,209,250 7,056,990 7,463,759 7,575,800 366,550 105% 6% 2% 12 Extra Labor - 14,530 5,124 5,536 5,536 - (65)% 8% 13 Overtime 690,648 502,299 537,408 640,208 (50,440) 93% 7% 19% 15 Holiday Pay 324,520 229,098 243,525 231,759 (92,761) 71% 6% (5)% 21 FICA 130,361 125,792 138,286 145,685 15,324 112% 10% 5% 22 Pension-LEOFF 2 464,710 443,961 480,121 498,758 34,048 107% 8% 4% 23 Pension-PERS/PSERS 45,514 41,457 44,583 51,326 5,812 113% 8% 15% 24 Industrial Insurance 404,145 285,581 283,231 288,027 (116,118) 71%, (1)% 2% 25 Medical & Dental 1,598,500 1,619,344 1,503,239 1,427,818 (170,682) 89% (7)% (5)% Total Salaries & Benefits 10,867,648 10,319,052 10,699,278 10,864,916 (2,732) 100% 4% 2% 31 Supplies 234,477 248,229 147,399 161,781 (72,696) 69% (41)% 10% 35 Small Tools 37,268 1,912 4,228 13,071 (24,197) 35% 121% 209% 41 Professional Services 81,000 48,678 36,161 93,322 12,322 115% (26)% 158% 42 Communication 32,170 38,989 41,241 42,498 10,328 132% 6% 3% 43 Travel 7,000 10,822 12,512 15,473 8,473 221% 16% 24% 45 Rentals and Leases 602,262 380,507 484,771 496,242 (106,020) 82% 27% 2% 46 Insurance 190,615 90,000 173,286 191,453 838 100% 93% 10% 47 Public Utilities 73,360 75,925 84,095 89,164 15,804 122% 11% 6% 48 Repairs and Maintenance 41,921 58,796 54,338 43,171 1,250 103% (8)% (21)% 49 Miscellaneous 157,874 90,443 121,719 135,038 (22,836) 86% 35% 11% 51 Inter -Governmental 216,045 190,989 200,019 210,070 (5,975) 97% 5% 5% 64 Machinery & Equipment 7,934 Total Operating Expenses 1,673,992 1,235,289 1,367,701 1,491,284 (182,708) 89°A, 11% 9% Total Expenses 12,541,640 11,554,341 12,066,979 12,356,200 (185,440) 99% 4% 2% Percent of year completed 100% 37 TECHNOLOGY & INNOVATION SERVICES CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF DECEMBER 31, 2018 SUMMARY BUDGET ACTUAL COMPARISON OF RESULTS BY EXPENDITURE TYPE 2018 ANNUAL 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 2018 BDi3T EXPENDED 2016/2017 2017/2018 11 Salaries 886,678 649,868 734,453 900,501 13,823 102% 13% 23% 12 Extra Labor 2,500 1,057 4,147 3,554 1,054 142% 292% (14)% 13 Overtime - 48,624 67,405 2,589 2,589 0% 39% (96)% 21 FICA 64,905 52,418 59,259 66,934 2,029 103% 13% 13% 22 Pension-LEOFF - 3,488 - - - 0% (100)% 0% 23 Pension-PERS/PSERS 106,354 64,421 95,573 115,464 9,110 109% 48% 21% 24 Industrial Insurance 3,505 3,031 2,373 2,583 (922) 74% (22)% 9% 25 Medical & Dental 210,338 129,741 144,558 175,197 (35,141) 83% 11% 21% 26 Unemployment - 17,264 - - - 0% (100)% 0% Total Salaries & Benefits 1,274,280 969,912 1,107,768 1,266,822 (7,458) 99% 14% 3% 31 Supplies 16,266 14,902 6,201 2,082 (14,184) 13% (58)% (66)% 35 Small Tools - 66,577 65,473 15,500 15,500 0% (2)% (76)% 41 Professional Services 337,686 138,061 429,938 273,328 (64,358) 81% 211% (36)% 42 Communication 120,900 129,546 112,258 148,446 27,546 123% (13)% 32% 43 Travel 11,500 2,325 8,175 525 (10,975) 5% 252% (94)% 45 Rentals and Leases 153,839 8,762 149,496 267,043 113,204 174% 1606% 79% 48 Repairs and Maintenance 2,000 139,971 33,827 2,901 901 145% (76)% (91)% 49 Miscellaneous 147,200 38,689 33,516 29,471 (117,729) 20% (13)% (12)% 64 Miscellaneous - 7,064 48,303 52,498 52,498 0% 584% 9% Total Operating Expenses 789,391 545,897 887,188 791,795 2,404 100% 63% (11)% Total Expenses 2,063,671 1,515,809 1,994,956 2,058,616 (5,055) 100% 32% 3% Percent of year completed 100% 38 PUBLIC WORKS CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF DECEMBER 31, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL TYPE OVERI(UNDER) % CHARGE 2018 ANNUAL 2016 2017 2018 2018 BDGT %EXPENDED 2016/2017 2017/2018 11 Salaries 1,950,915 1,880,895 1,738,138 1,738,246 (212,669) 89% (8)% 0t% 12 Extra Labor - 1,878 3,151 3,151 - 68% 13 Overtime 10,000 9,951 26,420 27,682 17,682 277% 165% 5% 21 FICA 144,330 138,384 129,287 133,837 (10,493) 93% (7)% 4% 23 Pension-PERS/PSERS 234,231 208,934 203,246 217,649 (16,582) 93% (3)% 7% 24 Industrial Insurance 40,491 27,687 23,982 22,559 (17,932) 56% (13)% (6)% 25 Medical & Dental 407,548 343,217 344,197 348,616 (58,932) 86% 0% 1% 26 Unemployment 10,426 28 Uniform/Clothing 3,200 1,459 1,375 1,461 (1,739) 46% (6)% 6% Total Salaries & Benefits 2,790,715 2,620,955 2,468,522 2,493,202 (297,513) 89% (6)% 1% 31 Supplies 110,950 107,922 91,720 78,425 (32,525) 71% (15)% (14)% 35 Small Tools 4,250 1,351 5,234 3,682 (568) 87% 287% (30)% 41 Professional Services 30,900 63,742 41,952 44,779 13,879 145% (34)% 7% 42 Communication 9,150 8,544 11,149 21,761 12,611 238% 30% 95% 43 Travel 2,000 353 684 1,134 (866) 57% 94% 66% 44 Advertising 463 45 Rentals and Leases 163,842 160,934 153,561 151,517 (12,325) 92% (5)% (1)% 46 Insurance 106,805 106,805 107,271 107,581 776 101% 0% 0% 47 Public Utilities 375,000 364,608 389,387 384,334 9,334 102% 7% (1)% 48 Repairs and Maintenance 252,400 239,579 287,869 261,419 9,019 104% 20% (9)% 49 Miscellaneous 30,035 11,054 14,222 18,624 (11,411) 62% 29% 31% 53 Ext Taxes, Oper Assess 1 64 Machinery & Equipment - 6,890 - Total Operating Expenses 1,085,332 1,065,356 1,109,940 1,073,256 (12,076) 99°/. 4% (3)% Total Expenses 3,876,047 3,686,312 3,578,462 3,566,458 (309,589) 92% (3)% (0)°/. Percent of year expired 100% 39 PARK MAINTENANCE CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF DECEMBER 31, 2018 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2016 2017 ACTUAL OVER/(UNDER) % CHANGE 2018 2018 BDGT EXPENDED 2016/2017 2017/201s 11 Salaries 664,293 522,169 563,855 644,601 (19,692) 97% 8% 14% 12 Extra Labor 20,000 22,356 24,049 38,225 18,225 191% 8% 59% 13 Overtime 2,601 2,841 1,669 385 (2,216) 15% (41)% (77)% 21 FICA 52,458 41,788 44,165 53,016 558 101% 6% 20% 23 Pension-PERS/PSERS 79,729 58,602 66,085 87,888 8,159 110% 13% 33% 24 Industrial Insurance 29,381 19,227 17,336 18,638 (10,743) 63% (10)% 8% 25 Medical & Dental 164,742 114,318 133,202 145,583 (19,159) 88% 17% 9% 26 Unemployment - - 788 930 930 0% 0% 18% 28 Uniform/Clothing 2,224 983 1,216 1,545 (679) 69% 24% 27% Total Salaries & Benefits 1,015,428 782,284 852,366 990,811 (24,617) 98% 9% 3% 31 Supplies 53,800 139,730 68,633 95,562 41,762 178% (51)% 39% 35 Small Tools 5,000 9,974 5,318 10,587 5,587 212% (47)% 99% 41 Professional Services 61,416 110,450 64,038 52,879 (8,537) 86% (42)% (17)% 42 Communication - 2,130 2,287 4,631 4,631 0% 7% 102% 43 Travel 225 585 1,305 213 (12) 95% 123% (84)% 45 Rentals and Leases 104,038 107,081 97,287 97,910 (6,128) 94% (9)% 1% 47 Public Utilities 302,725 248,600 249,624 250,635 (52,090) 83% 0% 0% 48 Repairs and Maintenance 25,500 44,556 5,698 7,343 (18,157) 29% (87)% 29% 49 Miscellaneous 4,082 8,783 4,865 4,647 565 114% (45)% (4)% Total Operating Expenses 556,786 671,888 499,056 524,408 (32,378) 94% (26)% 5% Total Expenses 1,572,214 1,454,172 1,351,422 1,515,219 (56,995) 96% (7)% 12% Percent of year completed 100% 40 STREET MAINTENANCE & OPERATIONS CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF DECEMBER 31, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY BY EXPENDITURE ACTUAL TYPE OVER/(UNDER) % CHANGE 2018 ANNUAL 2016 2017 2018 2018 SDGT EXPENDED 2016/2017 2017/2018 11 Salaries 817,259 788,731 772,599 809,047 (8,212) 99% (2)°/. 5°/. 12 Extra Labor 45,000 44,048 55,530 42,098 (2,903) 94°A, 26% (24)% 13 Overtime 11,000 9,252 16,447 7,471 (3,529) 68% 78% (55)% 21 FICA 66,399 63,987 64,767 67,829 1,430 102% 1% 5°A, 23 Pension-PERS/PSERS 98,131 92,358 99,643 110,500 12,369 113% 8°/. 11% 24 Industrial Insurance 34,669 26,933 26,056 24,067 (10,602) 69% (3)% (8)% 25 Medical & Dental 214,664 170,594 212,055 214,384 (280) 100°/. 24°/. 1°A, 26 Unemployment - 465 1,334 7,030 7,030 0% 187% 427Y. 28 Uniform/Clothing 2,375 2,009 1,874 2,281 (94) 96°/. (7)% 22% Total Salaries & Benefits 1,289,497 1,198,378 1,250,304 1,284,705 (4,792) 100% 4% 3% 31 Supplies 297,300 247,616 238,690 192,381 (104,919) 65% (4)% (19)% 35 Small Tools 13,200 12,616 11,664 17,929 4,729 136% (8)% 54% 41 Professional Services 4,000 2,265 8,821 25,173 21,173 629% 289% 185% 42 Communication 4,300 1,454 1,560 4,205 (95) 98% 7% 169°/. 43 Travel 2,700 295 3,110 975 (1,725) 36% 955% (69)% 44 Advertising 1,500 - - - (1,500) 0°A, 0% 0°A, 45 Rentals and Leases 302,895 223,203 274,814 291,797 (11,098) 96% 23% 6% 46 Insurance 27,231 35,455 24,755 27,351 120 100% (30)°/. 10% 47 Public Utilities 1,174,720 1,135,396 1,186,463 1,218,949 44,229 104% 4% 3°A, 48 Repairs and Maintenance 27,100 19,983 18,015 29,280 2,180 108% (10)% 63% 49 Miscellaneous 5,200 3,326 7,806 5,293 93 102% 135% (32)% 53 Ext Taxes, Oper Assess - 10 10 5 5 0% (2)% (53)°/. 64 Miscellaneous - 17,972 11,305 0% (37)% (100)% Total Operating Expenses 1,860,146 1,699,591 1,787,014 1,813,337 (46,809) 97°/. 5% 1% Total Expenses 3,149,643 2,897,968 3,037,318 3,098,042 (51,601) 98% 5% 2% Percent of year competed 100% 41 42 CITY OF TUKWILA YEAR-END 2018 FINANCIAL REPORT Other Funds Financial Reports 44 City of Tukwila Contingency Fund 105 - Revenue and Expenditures As of December 31, 2018 2018 Variance Annual Actual Over/(Under) % of Annual Budget Year -End Results Budget Budget REVENUE: Miscellaneous Revenue Investment earnings $ 20,000 $ 115,208 $ 95,208 576.0% Total Miscellaneous Revenue 20,000 115,208 95,208 Transfers in - 164,877 164,877 Total Revenues 20,000 280,086 260,086 1400.4% EXPENDITURES: Indirect Cost Allocation - - - 0.0% Total Expenditures - - Change in fund balances Beginning Fund Balance Ending Fund Balance 20,000 280,086 5,874,563 6,277,075 260,086 1400.4% 402,512 106.9% 5,894,563 $ 6,557,161 $ 662,598 111.2% Cash and Investments $ 3,990,500 45 City of Tukwila Hotel/Motel Tax Fund 101 - Revenue and Expenditures As of December 31, 2018 2018 Variance Annual Actual Over/(Under) % of Annual Budget Year -End Results Budget Budget REVENUE: General Revenue Hotel/Motel Taxes Total General Revenue Miscellaneous Revenue Investment earnings Total Miscellaneous Revenue Total Revenues $ 755,000 $ 833,990 $ 78,990 110.5% 755,000 833,990 3,000 22,258 78,990 110.5% 19,258 741.9% 3,000 22,258 19,258 758,000 856,248 98,248 113.0% EXPENDITURES: 13 Overtime - 2,732 2,732 - 20 Personnel Benefits - 1,772 1,772 31 Office and operating supplies 5,000 413 (4,588) 8.3% 41 R-ofessional Services 452,500 302,870 (149,630) 66.9% 43 Travel 10,000 946 (9,054) 9.5% 44 Advertising 113,586 23,539 (90,047) 20.7% 49 Miscellaneous 56,414 46,127 (10,287) 81.8% Indirect Cost Allocation - - - 0.0% Total Expenditures 637,500 378,398 (263,606) 59.4% Change in fund balances Beginning Fund Balance Ending Fund Balance 120,500 477,851 357,351 396.6% 920,375 1,139, 775 219,400 123.8% 1,040,875 $ 1,617,625 $ 576,750 155.4% Cash and Investments $ 1,588,891 46 City of Tukwila Drug Seizure Fund 109 - Revenue and Expenditures As of December 31, 2018 2018 Variance Annual Actual Over/(Under) % of Annual Budget Year -End Results Budget Budget REVENUE: Miscellaneous Revenue Investment earnings $ - $ 2,298 $ 2,298 Other 60,000 32,480 (27,520) 54.1% Total Miscellaneous Revenue 60,000 Total Revenues 34,779 (25,221) 60,000 34,779 (25,221) 58.0% EXPENDITURES: 31 Office & Operating Supplies 71,000 9,720 (61,280) 13.7% 35 Small Tools & Minor Equipment 51,000 3,559 (47,441) 7.0% 41 Professional Services 88,000 670 (87,330) 0.8% 42 Communication - - 43 Travel 21,000 10,317 (10,683) 49.1% 45 Operating Rentals & Leases 2,000 - (2,000) 0.0% 48 Repairs and Maintenance 2,000 - (2,000) 0.0% 49 Miscellaneous 10,000 4,140 (5,860) 41.4% Total Expenditures 245,000 28,406 (216,594) 11.6% Change in fund balances Beginning Fund Balance Ending Fund Balance Cash and Investments (185,000) 6,372 191,372 -3.4% 412,316 227,316 (185,000) 55.1% 227,316 $ 233,688 $ 6,372 102.8% 236,433 47 City of Tukwila Debt Service Funds 2XX - Revenue and Expenditures As of December 31, 2018 2018 Variance Annual Actual Over/(Under) % of Annual Budget Year -End Results Budget Budget REVENUE: Miscellaneous Revenue Investment earnings $ - $ 5,322 $ 5,322 Other 56,053 52,466 (3,587) 93.6% Total Miscellaneous Revenue 56,053 57,787 1,734 Transfers In 6,094,580 3,554,479 (2,540,101) 58.3% Total Revenues 6,150,633 EXPENDITURES: 71 Debt Service Principal 83 Debt Service Interest 3,612,266 (2,538,367) 58.7% 4,755,397 1,823,524 2,367,196 (2,388,201) 49.8% 1,187,283 (636,241) 65.1°A) Indirect Cost Allocation 0.0% Total Expenditures 6,578,921 Change in fund balances Beginning Fund Balance Ending Fund Balance Cash and Investments 3,554,479 (3,024,442) 54.0% (428,288) 57,788 168,475 387,865 486,076 -13.5% 219,390 230.2% (259,813) $ 445,652 $ 705,465 -171.5% 445,652 48 City of Tukwila Debt Service UTGO - Revenue and Expenditures As of December 31, 2018 2018 Variance Annual Actual Over/(Under) % of Annual Budget Year -End Results Budget Budget REVENUE: General Revenue Property Taxes Total General Revenue Miscellaneous Revenue Investment earnings Total Miscellaneous Revenue Total Revenues EXPENDITURES: 71 Debt Service Principal 83 Debt Service Interest/Misc Fees $ 2,781,000 $ 2,797,731 $ 16,731 100.6% 2,781,000 2,797,731 16,731 100.6% 8,144 8,144 8,144 8,144 2,781,000 2,805,876 24,876 100.9% 781,000 2,000,000 1,240,000 1,533,675 459,000 (466,325) 158.8% 76.7% Indirect Cost Allocation 0.0% Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance Cash and Investments 2,781,000 2,773,675 (7,325) 99.7% 219,390 32,201 32,201 62,913 (156,477) 28.7% 219,390 $ 95,114 $ (124,276) 43.4% $ 95,114 49 City of Tukwila Debt Service LID, Guaranty Funds - Revenue and Expenditures As of December 31, 2018 2018 Variance Annual Actual Over/(Under) % of Annual Budget Year -End Results Budget Budget REVENUE: Miscellaneous Revenue LID Assesment Interest LID Assesment Principal Misc Revenue Total Miscellaneous Revenue Total Revenues EXPENDITURES: 71 Debt Service Principal 83 Debt Service Interest/Misc Fees 271,440 408,593 234,568 (36,872) 86.4% 415,660 7,067 101.7% 17,886 17,886 680,033 668,114 (11,919) 98.2% 680,033 668,114 (11,919) 98.2% 645,000 485,000 257,655 239,588 (160,000) (18, 068) 75.2% 93.0% Indirect Cost Allocation - 0.0% Total Expenditures 902,655 Change in fund balances Beginning Fund Balance Ending Fund Balance Cash and Investments 724,588 (178,068) 80.3% (222,622) (56,474) 166,148 25.4% 1,402,696 1,421,571 18,875 101.3% 1,180,074 1,365,097 185,023 115.7% $ 827,633 50 City of Tukwila Street Fund 103 - Revenue and Expenditures As of December 31, 2018 2018 Variance Annual Actual Cover/(Under) % of Annual Budget Year -End Results Budget Budget REVENUE: Intergovernmental Revenue Indirect Federal - Cascade View - 1,525 1,525 State Grant - 53rd Ave 1,075,000 883,630 (191,370) State Entitlements - MVFT Cities 285,000 315,328 30,328 Total Intergovernmental Revenue 1,360,000 1,200,483 82.2% 110.6% (159,517) 88.3% Miscellaneous Revenue Charges for services - 1,486,523 1,486,523 Investment earnings 1,600 42,906 41,306 Ran/Development Contributions 1,273,000 138,857 (1,134,143) Other - 3,797 3,797 2681.6% 10.9% Total Miscellaneous Revenue 1,274,600 1,672,083 397,483 Bond proceeds 2,800,000 - (2,800,000) 0.0% Total Revenues 5,434,600 2,872,566 (2,562,034) 52.9% EXPENDITURES: 11 Salaries 165,033 165,033 13 Overtime 1,148 1,148 - 20 Benefits - 64,326 64,326 41 Professional Services 50,000 4,317,407 4,267,407 8634.8% 44 Advertising - 1,049 1,049 48 Repairs and Maintenance 300,000 - (300,000) 0.0% 64 Capital outlay 10,875,000 4,384,477 (6,490,523) 40.3% Indirect Cost Allocation - - - 0.0% Total Expenditures 11,225,000 8,933,441 (2,291,559) 79.6% Change in fund balances Beginning Fund Balance Ending Fund Balance (5,790,400) (6,060,875) (270,475) 104.7% 11,966,818 6,176,418 (5,790,400) 51.6% 6,176,418 115,544 (6,060,874) 1.9°A) Cash and Investments $ 8,324 51 City of Tukwila Arterial Street Fund 104 - Revenue and Expenditures As of December 31, 2018 2018 Variance Annual Actual Over/(Under) % of Annual Budget Year -End Results Budget Budget REVENUE: General Revenue Parking Tax MVFT Cities Real Estate Excise Taxes Total General Revenue 206,000 220,086 14,086 106.8% 130,000 138,626 8,626 106.6% 400,000 590,799 190,799 147.7% 736,000 949,511 213,511 129.0% Charges for Sevices Park impact Fees 500,000 566,735 66,735 113.3% SLC Undergrounding - 210,559 210,559 - Traffic Impact Fees 128,000 346,601 218,601 270.8% Total Charges for Services 628,000 1,123,895 495,895 179.0% Intergovernmental Revenue Department of Trasnportation - Tukwila 1,296,000 1,958,239 662,239 151.1% Boeing Access Bridge 8,500,000 6,030,862 (2,469,138) 71.0% Fed Trnst Cap Inv Grnts - Trnst 5,892,000 - (5,892,000) 0.0% State Grant - TUC Pedestrian Bridge 1,202,000 1,897,699 695,699 157.9% Total Charges for Services 16,890,000 9,886,799 (7,003,201) 58.5% Miscellaneous Revenue Investment earnings 5,000 56,916 51,916 1138.3% Contributions/Donations 30,000 38,400 8,400 128.0% Total Miscellaneous Revenue 35,000 95,316 60,316 272.3% Transfers In 3,000,000 (3,000,000) 0.0% Total Revenues 21,289,000 12,055,521 (9,233,479) 56.6% EXPENDITURES: 11 Salaries 337,452 324,585 (12,867) 96.2% 13 Overtime 1,819 1,819 20 Benefits 107,766 104,294 (3,472) 96.8% 31 Office and Operating Supplies - 244 244 41 Professional Services 1,147,000 626,528 (520,472) 54.6% 42 Communication 88 88 43 Travel 40 40 44 Advertising 2,613 2,613 - 47 Public Utility Services 2,585 2,585 48 Repairs and Maintenance 3,315,000 1,685,990 (1,629,010) 50.9% 49 Miscellaneous - 450 450 - Total Operating Expenses 4,907,218 2,749,237 (2,157,981) 56.0% Capital Expenses 64 Capital Outlay Indirect Cost Allocation Total Expenditures Change in fund balances 17,196,000 9,869,297 (7,326,703) 17,196,000 9,869,297 (7,326,703) 57.4% 57.4% 0.0% Beginning Fund Balance Ending Fund Balance 22,103,218 12,618,533 (9,484,685) 57.1% (814,218) (563,012) 251,206 69.1% 4,250,655 3,436,437 (814,218) 80.8% 3,436,437 2,873,425 (563,012) 83.6% Cash and Investments $ 1,189,667 52 City of Tukwila Land Acquisition, Rec and Park Development Fund 301 - Revenue and Expenditures As of December 31, 2018 2018 Variance Annual Actual Over/(Under) % of Annual Budget Year -End Results Budget Budget REVENUE: General Revenue Excess Prop Tax Levy - Dw msh Hill Real Estate Excise Taxes Total General Revenue Intergovernmental Revenue State Grants- Duwamish Hill Preserve Total Charges for Services Miscellaneous Revenue Investment earnings Total Miscellaneous Revenue Trasnfers In 57,466 500,000 590,799 57,466 - 90,799 118.2% 500,000 648,265 146,000 3,985 148,265 129.7% (142,015) 2.7% 146,000 3,985 1,000 22,314 (142,015) 2.7% 21,314 2231.4% 1,000 22,314 21,314 2231.4% 122,000 122,960 960 100.8% Total Revenues 769,000 797,524 28,524 103.7% EXPENDITURES: 11 Salaries - 3,243 3,243 - 20 Benefits - 1,361 1,361 - 31 Office and Operating Supplies - 2,032 2,032 41 Professional Services 70,000 59,702 (10,298) 85.3% 44 Advertising - 600 600 47 Public Utility Services 2,678 2,678 48 Repairs and Maintenance - 194,108 194,108 49 Miscellaneous 3,500,000 3,500,000 - 100.0% Total Operating Expenses 3,570,000 3,763,725 193,725 105.4% Capital Expenses 64 Capital Outlay 1,011,000 (31,713) (1,042,713) -3.1% 1,011,000 (31,713) (1,042,713) -3.1% Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 4,581,000 3,732,012 (848,988) 81.5% (3,812,000) (2,934,488) 4,479,756 4,067,756 877,513 77.0% (412,000) 90.8% 667,756 1,133, 268 465,512 169.7% Cash and Investments $ 1,109,643 53 City of Tukwila Facility Replacement Fund 302 - Revenue and Expenditures As of December 31, 2018 2018 Variance Annual Actual Over/(Under) % of Annual Budget Year -End Results Budget Budget REVENUE: Miscellaneous Revenue Investment earnings Total Miscellaneous Revenue 3,600 45,786 42,186 1271.8% 3,600 45,786 Sale of Capital Assets 4,311,000 Total Revenues EXPENDITURES: 13 Overtime 20 Benefits 31 Office and Operating Supplies 41 Professional Services 47 Public Utility Services Total Operating Expenses Capital Expenses 64 Capital Outlay Total Capital Expenses 42,186 1271.8% (4,311,000) 0.0% 4,314,600 45,786 (4,268,814) 1.1% 25,000 320 320 78 78 267 267 18,963 (6,037) 9,909 9,909 75.9% 25,000 29,536 11,000 4,536 118.1% (11,000) 0.0% 11,000 Transfers Out 6,050,000 Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance (11,000) 0.0% (6,050,000) 0.0% 6,086,000 29,536 (6,056,464) 0.5% (1,771,400) 16,250 1,787,650 -0.9% 3,976,569 7,498,169 3,521,600 188.6% 2,205,169 7,514,419 5,309,250 340.8% Cash and Investments $ 2,282,693 54 City of Tukwila General Governmnet Improvements Fund 303 - Revenue and Expenditures As of December 31, 2018 2018 Variance Annual Actual Over/(Under) % of Annual Budget Year -End Results Budget Budget REVENUE: Miscellaneous Revenue Investment earnings 500 4,867 4,367 973.5% Total Miscellaneous Revenue 500 4,867 4,367 973.5% Transfers In Total Revenues EXPENDITURES: 11 Salaries 13 Overtime 20 Benefits 41 Professional Services 48 Repairs and Maintenance Total Operating Expenses Capital Expenses 64 Capital Outlay Total Capital Expenses Total Expenditures 200,000 200,000 100.0% 200,500 204,867 4,367 102.2% 107,187 33,891 (73,296) 1,801 1,801 37,406 11,252 (26,154) 20,000 2,200 (17,800) 46,763 46,763 31.6% 30.1% 11.0% 164,593 95,908 130,000 (68,685) 58.3% (130,000) 0.0% 130,000 (130,000) 0.0% 294,593 95,908 (198,685) 32.6% Change in fund balances (94,093) Beginning Fund Balance 244,055 Ending Fund Balance 108,960 203,053 -115.8% 368,801 124,746 151.1 149,962 477,761 327,799 318.6% Cash and Investments $ 480,072 55 City of Tukwila Fire Impact Fees Fund 304- Revenue and Expenditures As of December 31, 2018 2018 Variance Annual Actual Over/(Under) % of Annual Budget Year -End Results Budget Budget REVENUE: Charges for Sevices Fire Impact Fees 450,000 537,441 87,441 119.4% Total Charges for Services 450,000 537,441 87,441 119.4% Miscellaneous Revenue Investment earnings 100 22,484 22,384 22484.5% Total Miscellaneous Revenue 100 22,484 22,384 22484.5% Total Revenues EXPENDITURES: Trasnfers Out Total Expenditures 450,100 559,926 109,826 124.4% 400,000 400,000 - 100.0% 400,000 400,000 100.0% Change in fund balances 50,100 Beginning Fund Balance Ending Fund Balance 159,926 109,826 319.2% (42,890) 7,210 50,100 -16.8% 7,210 167,136 159,926 2318.1% Cash and Investments $ 56 City of Tukwila Public Safety Plan Fund 305- Revenue and Expenditures As of December 31, 2018 2018 Variance Annual Actual Over/(Under) % of Annual Budget Year -End Results Budget Budget REVENUE: Miscellaneous Revenue Investment earnings - 454,526 454,526 Total Miscellaneous Revenue - 518,446 518,446 Trasnfers In 900,000 900,000 - 100.0% Total Revenues 1,200,000 1,719,554 519,554 143.3% EXPENDITURES: 35 Small Tools and Minor Equipment - 79,924 79,924 41 Professional Services 3,471,000 15,907 (3,455,093) 45 Operating Rentals & Leases - 10,969 10,969 47 Public Utility Services - 8,529 8,529 64 Capital Outlay 18,423,000 19,813,250 1,390,250 Transfer Out Total Expenditures 0.5% 107.5% 21,894,000 19,928,580 (1,965,420) 91.0% 3,600,000 3,282,931 (317,069) 91.2% 25,494,000 23,211,511 (2,282,489) 91.0% Change in fund balances (24,294,000) (21,491,957) Beginning Fund Balance Ending Fund Balance 48,268,920 36,724,920 2,802,043 88.5% (11,544,000) 76.1% 23, 974, 920 15,232,963 (8,741,957) 63.5% Cash and Investments $ 2,059,940 57 City of Tukwila City Facilities Fund 306- Revenue and Expenditures As of December 31, 2018 2018 Variance Annual Actual Over/(Under) % of Annual Budget Year -End Results Budget Budget REVENUE: Miscellaneous Revenue Bond proceeds R-emium on bonds sold Investment earnings Total Miscellaneous Revenue Trasnfers In 23,343,000 18,365,000 (4,978,000) - 1,809,036 1,809,036 - 143,426 143,426 78.7% 23,343,000 4,250,000 20,317,461 6,119,513 (3,025,539) 1,869,513 87.0% 144.0% Total Revenues EXPENDITURES: 41 Professional Services 44 Advertising 64 Capital Outlay 84 Debt Issue Costs Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 27,593,000 26,436,974 (1,156,026) 95.8% 2,302,000 - (2,302,000) 64 64 21,000,000 13,049,689 (7,950,311) - 188,118 188,118 0.0% 62.1% 23,302,000 13,237,871 (10,064,129) 56.8% 4,291,000 13,199,103 8,908,103 307.6% 420,000 (420,000) 0.0% 4,711,000 13,199,103 8,488,103 280.2% Cash and Investments $ 189,598 58 City of Tukwila Water Fund 401 - Revenue and Expenditures As of December 31, 2018 2018 Variance Annual Actual Over/(Under) % of Annual Budget Year -End Results Budget Budget REVENUE: Charges for Services Water Sales 6,996,000 Security 1,000 Total Charges for Services Intergovernmental Revenue Miscellaneous Revenue Investment earnings Connection Fees Gain/(Loss) on Disposition of Capital Assets Other 6,974,478 (21,522) 99.7% 225 (775) 22.5% 6,997,000 6,974,703 (22,297) 99.7% 1,500 1,500 21,000 101,244 80,244 482.1% 25,000 107,867 82,867 431.5% (12,322) (12,322) - 957 957 Total Miscellaneous Revenue 46,000 197,746 151,746 429.9% Total Revenues 7,043,000 7,173,949 130,949 101.9% EXPENDITURES: 11 Salaries 601,767 542,214 (59,553) 90.1% 12 Extra Labor 4,000 - (4,000) 0.0% 13 Overtime 7,000 10,730 3,730 153.3% 20 Benefits 271,885 157,175 (114,710) 57.8% 31 Office and Operating Supplies 144,300 98,068 (46,232) 68.0% 33 Water Purchased for Resale 2,660,000 2,381,761 (278,239) 89.5% 35 Small Tools and Minor Equipment 11,000 6,070 (4,930) 55.2% 41 Professional Services 326,500 340,264 13,764 104.2% 42 Communication 2,500 2,866 366 114.6% 43 Travel 1,500 1,788 288 119.2% 44 Advertising - - 45 Operating Rentals and Leases 184,829 163,322 (21,507) 88.4% 46 Insurance 16,338 16,410 72 100.4% 47 Public Utility Services 24,400 18,204 (6,196) 74.6% 48 Repairs and Maintenance 12,369 215,068 202,699 1738.8% 49 Miscellaneous 1,946,554 86,512 (1,860,042) 4.4% 53 Ext Taxes & Operating Assessments 280,000 309,587 29,587 110.6% 54 Interfund Utility Tax 702,000 697,571 (4,429) 99.4% Total Operating Expenses 7,196,942 5,047,609 (2,149,333) 70.1% Capital Expenses 64 Capital Outlay 753,000 1,006,056 253,056 133.6% 71 Debt Service Principal 133,992 133,991 (1) 100.0% 83 Debt Service Interest 14,500 12,716 (1,784) 87.7% Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 901,492 1,152,763 251,271 127.9% 8,098,434 6,200,372 (1,898,062) 76.6% (1,055,434) 973,578 2,171,971 5,084,193 2,029,012 -92.2% 2,912,222 234.1 1,116,537 6,057,771 4,941,234 542.5% Cash and Investments $ 3,101,912 59 City of Tukwila Sewer Fund 402 - Revenue and Expenditures As of December 31, 2018 2018 Variance Annual Actual Over/(Under) % of Annual Budget Year -End Results Budget Budget REVENUE: Charges for Services Sewer Sales Total Charges for Services Miscellaneous Revenue Investment earnings Connection Fees Total Miscellaneous Revenue Total Revenues 8,644,000 9,991,886 1,347,886 115.6% 8,644,000 9,991,886 30,000 146,690 125,000 243,356 1,347,886 115.6% 116,690 489.0% 118,356 194.7% 155,000 390,047 235,047 251.6% 8,799,000 10,381,932 1,582,932 118.0% EXPENDITURES: 11 Salaries 362,448 410,172 47,724 113.2% 13 Overtime 4,442 2,787 (1,655) 62.7% 20 Benefits 163,085 164,407 1,322 100.8% 31 Office and Operating Supplies 21,600 21,735 135 100.6% 33 Metro Sewage Treatment 4,350,000 4,696,934 346,934 108.0% 35 Small Tools and Minor Equipment 2,500 1,903 (597) 76.1% 41 Professional Services 267,600 214,626 (52,974) 80.2% 42 Communication 2,500 1,387 (1,113) 55.5% 43 Travel 2,000 1,755 (245) 87.7% 44 Advertising 150 1,009 859 672.8% 45 Operating Rentals and Leases 104,921 82,585 (22,336) 78.7% 46 Insurance 5,446 5,470 24 100.4% 47 Public Utility Services 38,000 33,670 (4,330) 88.6% 48 Repairs and Maintenance 49,000 1,061,878 1,012,878 2167.1% 49 Miscellaneous 1,382,888 818,640 (564,248) 59.2% 53 Ext Taxes & Operating Assessments 135,000 151,725 16,725 112.4% 54 Interfund Utility Tax 867,000 1,000,215 133,215 115.4% Total Operating Expenses 7,758,580 8,670,899 912,319 111.8% Capital Expenses 64 Capital Outlay 1,300,000 91,481 (1,208,519) 7.0% 71 Debt Service Principal 326,225 326,224 (1) 100.0% 83 Debt Service Interest 33,547 32,687 (860) 97.4% Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 1,659,772 450,392 (1,209,380) 27.1% 9,418,352 9,121,292 (297,060) 96.8% (619,352) 1,260,640 6,444,568 8,951,439 1,879,992 -203.5% 2,506,871 138.9% 5,825,216 10,212,080 4,386,864 175.3% Cash and Investments $ 4,278,019 60 City of Tukwila Golf Course Fund 411 - Revenue and Expenditures As of December 31, 2018 2018 Variance Annual Actual Over/(Under) % of Annual Budget Year -End Results Budget Budget REVENUE: General Revenue Excise Taxes 3,900 4,432 532 113.6% Total General Revenue 3,900 4,432 532 113.6% Charges for Services Sale of Merchandise 151,000 151,287 287 100.2% Green Fees, Instruction 1,145,650 1,069,327 (76,323) 93.3% Total Charges for Services 1,296,650 1,220,614 (76,036) 94.1% Miscellaneous Revenue Investment earnings 1,000 8,979 7,979 897.9% Rents and Concessions 309,000 319,758 10,758 103.5% Other 7,000 9,536 2,536 136.2% Total Miscellaneous Revenue 317,000 338,273 21,273 106.7% Trasnfers In 300,000 Total Revenues 300,000 100.0% 1,917,550 1,863,320 (54,230) 97.2% EXPENDITURES: 11 Salaries 615,081 612,826 (2,255) 99.6% 12 Extra Labor 112,000 89,534 (22,466) 79.9% 13 Overtime 2,040 1,552 (488) 76.1% 20 Benefits 321,673 304,646 (17,027) 94.7% 31 Office and Operating Supplies 102,815 101,785 (1,030) 99.0% 34 Items purcashed for resale 96,600 110,016 13,416 113.9% 35 Small Tools and Minor Equipment 4,000 12,643 8,643 316.1% 41 Professional Services 9,400 7,903 (1,497) 84.1% 42 Communication 5,671 6,989 1,318 123.2% 43 Travel 500 286 (214) 57.1% 44 Advertising 4,000 3,937 (63) 98.4% 45 Operating Rentals and Leases 149,106 145,516 (3,590) 97.6% 46 Insurance 22,465 22,564 99 100.4% 47 Public Utility Services 63,400 64,477 1,077 101.7% 48 Repairs and Maintenance 39,000 44,876 5,876 115.1% 49 Miscellaneous 223,017 239,069 16,052 107.2% 53 Ext Taxes & Operating Assessments 6,400 6,415 15 100.2% 54 Interfund Utility Tax 60,000 63,839 3,839 106.4% Total Operating Expenses 1,837,168 1,838,873 1,705 100.1% Capital Expenses 64 Capital Outlay 50,000 Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance (50,000) 0.0% 1,887,168 1,838,873 (48,295) 97.4% 30,382 24,446 (5,936) 80.5% 36,775 602,000 565,225 1637.0% 67,157 626,446 559,289 932.8% Cash and Investments $ 598,009 61 City of Tukwila Surface Water Fund 412 - Revenue and Expenditures As of December 31, 2018 2018 Variance Annual Actual Over/(Under) % of Annual Budget Year -End Results Budget Budget REVENUE: Charges for Services Surface Water Sales Total Charges for Services Intergovernmental Revenue Miscellaneous Revenue Investment earnings Capital Contributions Other Total Miscellaneous Revenue Total Revenues 6,306,000 6,306,000 2,656,000 24,000 6,343,895 6,343,895 561,617 71,370 (92,140) 2,103 37,895 100.6% 37,895 100.6% (2,094,383) 21% 47,370 297.4% (92,140) 2,103 24,000 (18,667) (42,667) -77.8% 8,986,000 6,886,845 (2,099,155) 76.6% EXPENDITURES: 11 Salaries 1,028,012 981,033 (46,979) 95.4% 12 Extra Labor 8,000 975 (7,025) 12.2% 13 Overtime 9,000 6,543 (2,457) 72.7% 20 Benefits 494,934 336,750 (158,184) 68.0% 31 Office and Operating Supplies 88,500 37,885 (50,615) 42.8% 35 Small Tools and Minor Equipment 5,000 4,933 (67) 98.7% 41 Professional Services 1,521,600 850,556 (671,044) 55.9% 42 Communication 2,000 3,540 1,540 177.0% 43 Travel 2,000 3,561 1,561 178.1% 44 Advertising 500 549 49 109.9% 45 Operating Rentals and Leases 334,586 316,302 (18,284) 94.5% 46 Insurance 24,508 24,616 108 100.4% 47 Public Utility Services 107,000 30,208 (76,792) 28.2% 48 Repairs and Maintenance 37,000 57,911 20,911 156.5% 49 Miscellaneous 2,683,019 (2,015,595) (4,698,614) -75.1% 53 Ext Taxes & Operating Assessments 50,000 74,794 24,794 149.6% 54 Interfund Utility Tax 636,000 636,735 735 100.1% Total Operating Expenses 7,031,659 1,351,298 (5,680,361) 19.2% Capital Expenses 64 Capital Outlay 71 Debt Service Principal 83 Debt Service Interest Total Expenditures Change in fund balances 4,395,000 288,913 13,903 3,099,938 288,912 13,082 (1,295,062) (1) (821) 70.5% 100.0% 94.1% 4,697,816 3,401,932 (1,295,884) 72.4% Beginning Fund Balance Ending Fund Balance 11,729,475 4,753,230 (6,976,245) 40.5% (2,743,475) 2,133,615 3,482,959 461,488 4,877,090 -77.8% (3,021,471) 13.2% 739,484 2,595,103 1,855,619 350.9% Cash and Investments $ 1,794,134 62 City of Tukwila Equipment Rental/Replacement Fund 501 - Revenue and Expenditures As of December 31, 2018 2018 Variance Annual Actual Over/(Under) % of Annual Budget Year -End Results Budget Budget REVENUE: Charges for Services ERR O&M Dept Charges 1,965,872 1,723,715 (242,157) 87.7% Equipment Replacement Charges 952,686 952,686 0 100.0% Transportation - - - Total Charges for Services 2,918,558 2,676,401 (242,157) 91.7% Miscellaneous Revenue Investment earnings Unrealized Gain/(Loss) on Investments Insurance Proceeds Other Total Miscellaneous Revenue Sale of Capital Assets Transfers In Total Revenues 14,269 55,112 40,843 386.2% 8,005 8,005 - 43,720 43,720 150 759 609 506.0% 14,419 107,595 30,000 3,600,000 27,309 3,282,931 93,176 746.2% (2,691) (317,069) 91.0% 91.2% 6,562,977 6,094,237 (468,740) 92,9% EXPENDITURES: 11 Salaries 391,683 335,646 (56,037) 85.7% 12 Extra Labor 15,000 4,884 (10,116) 32.6% 13 Overtime 1,858 (1,858) 0.0% 20 Benefits 203,071 95,083 (107,988) 46.8% 31 Office and Operating Supplies 3,000 3,200 200 106.7% 34 Items Purchased for Resale 750,000 596,640 (153,360) 79.6% 35 Small Tools and Minor Equipment 5,000 13,205 8,205 264.1% 41 Professional Services 1,750 3,338 1,588 190.7% 42 Communication 2,000 1,716 (284) 85.8% 43 Travel 1,500 990 (510) 66.0% 45 Operating Rentals and Leases 71,464 79,646 8,182 111.4% 46 Insurance 65,574 67,030 1,456 102.2% 48 Repairs and Maintenance 120,000 97,509 (22,491) 81.3% 49 Miscellaneous 341,368 1,454,552 1,113,184 426.1% 53 Ext Taxes & Operating Assessments - 2 2 64 Capital Outlay 4,672,225 3,224,464 (1,447,761) 69.0% Indirect Cost Allocation 0.0% Total Expenditures 6,645,493 5,977,905 (667,588) 90.0% Change in fund balances Beginning Fund Balance Ending Fund Balance (82,516) 116,332 198,848 -141.0% 4,780,733 4,178,570 (602,163) 87.4% 4,698,217 4,294,902 (403,315) 91.4% Cash and Investments $ 4,155,973 63 City of Tukwila Insurance Fund 502 - Revenue and Expenditures As of December 31, 2018 2018 Variance Annual Actual Over/(Under) % of Annual Budget Year -End Results Budget Budget REVENUE: Charges for Services Employee Benefit Programs Total Charges for Services Miscellaneous Revenue Investment earnings Unrealized Gain/(Loss) on Investments Employee Trust Contibutions Employer Trust Contributions Total Miscellaneous Revenue Bond proceeds Total Revenues 1,200 2,607 1,407 217.2% 1,200 2,607 96,000 77,000 6,474,405 1,407 217.2% 41,145 (54,855) 42.9% (43,328) (43,328) - 155,288 78,288 201.7% 5,611,929 (862,476) 86.7% 6,647,405 5,765,034 (882,371) 86.7% 6,648,605 5,767,640 (880,965) 86.7% EXPENDITURES: 25 Medical, Dental, Life, Optical 6,968,228 6,023,083 (945,145) 86.4% 41 Professional Services 32,000 58,544 26,544 183.0% 49 Miscellaneous 150,579 142,032 (8,547) 94.3% Indirect Cost Allocation 0.0% Total Expenditures 7,150,807 6,223,659 (927,148) 87,0% Change in fund balances Beginning Fund Balance (502,202) (456,019) 506,792 1,066,595 46,183 90.8% 559,803 210.5% Ending Fund Balance 4,590 610,576 605,986 13302.3% Cash and Investments $ 654,997 64 City of Tukwila LEOFF Insurance Fund 503 - Revenue and Expenditures As of December 31, 2018 2018 Variance Annual Actual Over/(Under) % of Annual Budget Year -End Results Budget Budget REVENUE: Miscellaneous Revenue Investment earnings 3,340 12,546 9,206 375.6% Unrealized Gain/(Loss) on Investments - (25,810) (25,810) - Employer Trust Contributions 265,000 250,290 (14,710) 94.4% Total Miscellaneous Revenue 268,340 237,027 (31,313) 88.3% Total Revenues 268,340 237,027 (31,313) 88.3% EXPENDITURES: 25 Medical, Dental, Life, Optical 603,410 322,912 (280,498) 53.5% 41 Professional Services 6,000 2,340 (3,660) 39.0% 49 Miscellaneous 14,304 13,804 (500) 96.5% Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance Cash and Investments 623,714 339,056 (284,658) 54.4% (355,374) (102,030) 872,245 700,012 253,344 28.7% (172,233) 80.3% 516,871 597,983 81,112 115.7% $ 314,179 65 66 City of Tukwila Allan Ekberg, Mayor TO: INFOR ATIONAL E ORANDU Finance Council Committee FROM: Vicky Carlsen, Finance Director Jay Wittwer, Fire Chief CC: Mayor Ekberg DATE: May 22, 2019 SUBJECT: Fire Budget Discussion ISSUE Review current and historical Fire Department budget, staffing, and service levels to determine a sustainable model which meets the City's financial and policy goals. BACKGROUND This section provides historical information on the Fire department as well as narrative discussing several aspects of the budget development process. The final section provides the current budget projection. Current Staffing Levels Total Fire Department Staffing The 2019-2020 Budget authorizes a total of 67.0 Full -Time Equivalents (FTE's) in the Fire Department. The table below summarizes these Budgeted FTE's. Position FTE's Notes Fire Chief 1 Assistant Fire Chief 1 Battalion Chief — EOC & Fire Marshall 2 Captains (Inspectors) — Fire Marshall's Office 2 Captains — Training Consortium 2 Work with the South King County Fire Training Consortium as part of City's financial commitment Senior Project Coordinator — Fire Marshall's Office 1 Plans reviewer Assistant to the Chief 1 Administrative Support Technician 2 1 supports the Fire Chief, 1 supports the Fire Marshall's office Emergency Management Specialist 1 Battalion Chiefs — Suppression 3 One per shift Captains — Suppression 12 4 per shift, 1 per Fire Station Firefighters — Suppression 39 13 per shift Total FTE's 67 There has not been a change in the number of Budgeted FTE's since 2013. 67 INFORMATIONAL MEMO Page 2 Minimum Staffing Levels - Suppression As noted in the chart above, there are several activities, such as Fire Marshall, Training, and Emergency management which have staff and budgets allocated to these services. The majority of staffing (54 FTE's) and budget is dedicated to suppression with 24/7 coverage for calls for service within the Tukwila community. This memo is focused on the Suppression services within the Fire Department. Shift Coverage - 48/96 In 2009, per the newly adopted labor agreement, the Tukwila Fire Department began operating on a 48-hour, 3 shift model, with 18 personnel assigned to each shift. This translates into a shift being on for 48 hours, then off for 96 hours, also referred to as a "48/96" model. This was a change from what is known as the Modified Detroit schedule of a 24 hour schedule. The chart below shows the shift schedule for both the 48/96 and the Modified Detroit: Example of Modified Detroit and 48/96 Schedule Day 1 I, Day 2 1, Day 3 ! Day 4 Day 5. Day 6 Day 7 48/96 (Current Schedule) On On Off Off Off Off Then repeats Modified Detroit On Off On Off On Off Off Then repeats Minimum Staffing Per current policy, the minimum staffing level is for 13.0 FTE. Each station has three firefighters (one Captain and two firefighters) who respond to calls with engines or the ladder, with the battalion chief stationed at Station 51. When staffing level for the shift is at least 15, the aid car can be placed in service, which increases the level of service and can reduce response time by having an additional unit in service. The chart below summarizes daily staffing levels based on the number of FTE's available. Station Apparatus Minimum Staffing 13.0 FTE Additional Staffing 14.0 FTE Aid Car Staffing 15.0 FTE FS 51 Battalion Chief 1 1 1 FS 51 Engine 3 3 FS 52 Engine 3 3 3 FS 53 Engine 3 3 3 FS 54 Ladder 3 4 3 FS 54 Aid Car 0 0 2 Total Staffing 13 14 15 When the City added pipeline positions in 2014 (discussed below), an additional 3 to 5 (unbudgeted) FTE were added. Currently, the policy is to fill up to 3 pipeline positions, which effectively increases the staffing to 19 personnel per shift. For each shift of 19 FTE, there are two slots set aside for vacation and two slots set aside for Kelly Days (explained below). That leaves an additional two slots available for education leave or sick leave before staffing falls to minimum staffing of 13. When additional sick leave, Kelly 68 INFORMATIONAL MEMO Page 3 doya, training days, or other activities occur that reduce staffing below 13. the current policy is that other staff are called in on overtime to maintain the minimum staffing level. Summary ofCurrent Shift e: _ "Br ' Shift��'"�"- '._ - Shift.,' Total Staff per Shift 18 19 19 Less: Vacation Slots -2 -2 -2 Less: Re|h Day Slots -2 -2 -2 Staffing Level Prior toUnexpected Leaves 15 15 15 Minimum Staffing 13 13 13 Slots Available for Unplanned Leave 2 2 2 Kelly Day A Kelly Day is an additional day provided to meet FLSA and contractual requirements. Due to FLGA ru|ee, each personnel are provided a certain number of"Kelly [)aya", which is @ day off during an FL8A periDd, and are scheduled ahead of time similar to a planned vacation day. Starting in2OOQ.the total number ofKelly Days per each position ia14days. This was Gnincrease from 13 per the prior labor agreement, which was provided in lieu of a 1 % pay increase. Pipeline Positions |DMarch 2O14.the Council approved the use Qf3pipeline positions. The pipeline positions were intended to create potential cost savings and increase operational effectiveness. When G firefighter retires, the individual in the pipeline can step into the vacated position. When a nBc[U|t enters the academy, it can take between six and nine months before @ recruit is fully trained. These pipeline positions were approved byCouncil 8t the March 3.2O14meeting. In jU|V 2016. in expectation of additional [8tireUO8DtS and in an effort to [educe overtime uS8ge, the Council increased this tVauthorize aDadditional 2UptV5pipeline positions. |O@June 2D1O 080O' it was stated that through the middle of the year, the department had filled 55 24-hour overtime shifts due tVminimum staffing requirements. |fthe three pipeline positions had not been in existence, the department would have filled 132 24-hourOverti0e shifts due to 0iDi0UrO staffing issues. The memo also stated that because of the pipeline positions, the aid car was in oen/ioa more frequent|y, increasing service levels tothe communities. The additional pipeline positions would enhance the department's capability tokeep upwith pending retirements and is more efficient and cost effective than the utilization of excessive overtime. The chart below shows total authorized positions and pipeline positions. ' �������m �� Authorized ' ` � 0101 ^ ` 201' 2012i 2013 i ' ^ 7 i ' 2018 FTEo 05! 80 67/ 87 67/ 6767 67 67 The additional pipeline positions add to the number of firefighters available per shift. 69 INFORMATIONAL MEMO Page 4 Staffing level considerations There are several factors which come into play when balancing current staffing levels for suppression. Vacation leave Per contract, each personnel are guaranteed e certain level of vacation leave. The table below ohovva the average usage of total vacation leave per year, by hours. As you can see wanmL|on hours use has slowly increased over the years with aslight reduction iD2U18. Vacation Hours Taken Suppression Only 16,000 14,000 12,000 10,000 8,000 6,000 4,000 2,000 n ZUlO 2011 20I2 30I3 2014 2015 2016 2017 2018 Me|lv D8y Per the contract and FLSA guide|inee, as described earlier, the number of Kelly Days per personnel has remained constant at 14since 2OO9. The table below shows the average usage of total Kelly []myS per year as expressed in hours. As you can see this has remained fairly consistent at about 16thouoand per year. Kelly []ay usage increased in 2016 and 2017 along with the increase in pipeline positions. Further analysis is needed todetermine why Kelly Day usage decreased in2O18. 70 INFORMATIONAL MEMO Page 5 o Kelly Hours Taken Suppression Only , 2010 2011 2013 2013 2014 2015 2015 2017 2018 Traininq/OthorUaaqe There is required training and other education which firefighters complete each year. Some of this is done during normal scheduled work hours, while others impact daily staffing levels. The number Ofhours for training and education outside ofthe normal work schedule is shown below. As the chart demonstrates, overtime training hours is not consistent from year to year with it ranging from 8 low ofapproximately 2SOt0a high Ofover 1.1OOiD2O17. Training OT Hours Suppression Only 2011 2010 2011 20I2 2013 2014 2015 2016 I017 ZOlO Training Hours n/a 296 323 973 510 912 676 1,119 586 Sick Leave and Long -Term DisGb|hV Sick leave can change bvday and bxshift. Below are two charts depicting sick leave hours from 2O1Othrough 2O18. The first chart compares January through April inall years and the second one compares January through December from 2O1Othrough 2O1Gand January through April for 2019. Both charts combine regular sick leave with long-term disability as our financial system 71 INFORMATIONAL MEMO Page 6 does not segregate long-term disability from sick leave. Along with long-term disability, sick leave usage appears to be trending upward with the trend beginning in 2015. As the table below shows, the number of hours of sick leave has increased from just over 10,000 hours in 2010 to a peak of 14,000 hours in 2018. Sick leave usage can have a significant staffing and budget impact, especially if covered through overtime staffing. 16,000 14,000 12,000 10,000 8,000 6,000 4,000 2,000 0 2010 2011 2012 Sick Hours Taken Suppression Only 2013 2014 2015 2016 2017 2018 2010 2011 2012 2013 2014 2015 2016 2017 2018 Sick Hours 8,549 9,668 9,506 9,614 11,356 11,085 12,091 13,141 13,699 Using sick leave usage through April 2019, the projection is for a similar usage of sick leave in 2019 as was experienced in 2018. 7,000 6,000 5,000 4,000 3,000 2,000 1,000 0 Sick Hours Taken Jan -April Suppression Only 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 Sick Hours 2,601 3,551 2,739 3,608 4,125 3,616 4,968 4,887 5,997 5,828 Long -Term Disability Whereas sick leave is intended for a short period of time, there is also the case when a firefighter is out for a longer period of time due to an injury, health issue, or other issue. 72 INFORMATIONAL MEMO Page 7 One factor contributing to the budget situation this year is the number of firefighters out on long- term disability, which we have defined as at least one consecutive month of sick leave. Below is a chart that shows how many firefighters are out on long-term disability each month. The chart is an estimate through June and only reflects those currently out on extended leave. Names have been removed for privacy. Data on long-term disability for prior years will be presented at a later date one the research has been completed.As the table shows, in January there is one firefighter at on long-term disability, whereas in March and April there were four to seven firefighters out on long-term disability. Dates on long-term disability Employee January February March April May June 4/1/18 - ? FF 1 1/7/19 - 6/1/19 FF 2 3/2/19 - 7/1/19 FF 3 3/10/19 - ? (intermittent) FF 4 1/21/19 - 4/28/19 FF 5 2/5/19 - 4/18/19 FF 6 3/19/19 - 5/5/19 FF 7 1/16/19 - 2/19/19 FF 8 5/15/19 - 7/1/19 FF 9 Retirements/Leaves of Service and New Hires for Suppression Each year, individuals leave the department due to retirement, another opportunity or unfortunately, due to a death but the Department also makes new hires. On average, the Department loses one to three firefighters per year and seeks to maintain consistent staffing levels by hiring new employees. When the Department hires a new firefighter, they first have to undergo approximately four months of training before they are deemed qualified as available for service. While the new firefighter is not able to fill a roster spot on a shift during these initial four months, they are paid salary and benefits. The chart below compares the Department's departures and hires for the time period 2010 through 2019. 10 8 6 4 2 Departures & Hires All FD Since 2001 2010 2011 2012 2013 2014 2015 IS Departures 81 Hires 2016 2017 2018 2019 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 Departures 0 3 5 3 3 3 3 3 9 3 Hires 2 1 4 4 3 9 6 3 6 2 73 INFORMATIONAL MEMO Page 8 Deployments Another facto[ that affects staffing levels is deployments. When a natural disaster occurs somewhere e|ge, often we will send firefighters to assist with recovery. Some recent aX@0p|eg include responding to the Oso disaster in our own state and the hurricanes that occurred on the east coast last year. When firefighters are deployed to assist with recovery, they are typically gone for several days which affects staffing levels. Most often, the City iSreimbursed for the costs associated with these deployments but OcC8SioOG||y. the City is not reimbursed for all CDStG. /\ddhioD@| information on deployments will be provided at later date. SUrnm8rvOf Staffing Considerations OverUmeUamqe Overtime is used to ensure that nn|ninnuno staffing is nlat due to any nemSoD. from vacation, Kelly Days, sick leave, long-term diaabi|ities, retine0ents, or other issues. For examp|e, when a firefighter goes out on long-term disability for an extended length of time (at least one month), the usual two g|Via available for education and sick leave drops to one. When more than one firefighter on the same shift is DO long-term disGbi|ity, any firefighter calling in Sick automatically results in [OiOiDlUDl staffing overtime. The overtime usage has fluctuated over time. The table below ahoxvo the number of minimum staffing overtime hours used 2011 through 2018 (overtime hours were not tracked per project code until 2011). MiOiD1UDl Staffing (]THours Suppression Only 2010 2011 2012 2013 2014 2015 2016 2017 2028 The following chart shows total overtime by category. Minimum staffing overtime can range from 74 INFORMATIONAL MEMO Page 9 E Minimum Staffing Muc 13Eqvipment Overtime Categories 76ofWhole, byHours ZZU"'Now. �A a A Training 02, Meetings NUM Disaster Response mopxCode Ect»er 0xeimhvoahb City Events E Fire Investigation N Shift Extension Overtime 2011 2012 2013 2014 2015 2016 2017 2018 Grand Total Minimum Staffing 5,167 5,648 9,325 7,359 6,968 3,972 3I24 6,678 48,140 Training 599 585 1'333 926 1,855 955 1,453 1,066 8,781 Meetings 1,210 1,205 1'372 883 695 793 987 600 7,584 Disaster Response 239 30 4,031 89 26 1,439 416 6,268 Misc 503 235 777 1,469 1'024 1,165 711 318 6,I01 NoPACode 398 188 778 21 432 639 211 OO 2,746 Other 198 32 45 127 283 406 940 2,031 Reimbursable 161 142 163 197 221 lSO 214 488 1,835 Equipment 87 123 284 573 180 131 147 112 1,635 City Events 174 232 260 %ZG 175 125 209 55 1,455 Fire Investigation 164 126 73 387 175 206 337 161 1,447 Shift Extension 247 67 155 218 126 174 81 132 1,201 The cost of overtime has increased due tothe change inusage and also the increase inaverage compensation over the past few years. As the table ahoxve. the cost per hour has consistently 75 INFORMATIONAL MEMO Page 10 Total Overtime $ Paid ° 2010 2011 2012 2013 2014 2015 2016 2017 2018 Overtime$ $407,964 $446,557 $440553 $754,079 $857,927 $658,738 $495,855 $514,312 $647,876 Overtime Hours 8,221 8,907 8,831 14,592 16,I27 12,065 8,717 9,038 11,046 $/Hr $ 49.63 $ 50.13 $ 49.89 $ 51.68 $ 53.20 $ 54.60 $ 56.89 $ 56.90 $ 58.65 Akey administrative and policy question imwhat can bedone to reduce the overtime usage and costs going forward. BudqetPmoeeo The Finance staff budgets for personnel costs as well as liability insurance and fleet costs. Fire staff budget supplies and services. All departments develop their budgets within the parameters set by Administration and Council. When Finance drafts the budget for paneoOne|, all approved positions are fully funded at the existing labor agreement rate schedules plus an estimate for COLA increases. Benefits are adjusted based on known or estimated rate increases. Positions that are not atthe top step include an increase in both salary and benefits to account for any step increases due during the biennium. Any vacant position igbudgeted at the lowest step plus benefits and medical @tthe full family rate. Overtime is typically budgeted at previousyearlevels unless m department can prove the need for additional budget. One change inhow overtime was budgeted occurred with the 2017-2018 biennium. Prior to 2017. the overtime budget |iO9 item included both overtime and associated benefits. Beginning with the 2O17budget, the overtime line item iSstrictly overtime pay. Benefits associated with overtime are budgeted in the correct benefit line. Thane are ofevv items that are not budgeted and which the City departments are expected to absorb the difference within their original adopted budget. ° Pipeline positions are not budgeted. It is expected that these coats will be offset by a reduction inovertime costs and usage. p As e policy, the City also does not budget for pending or possible reti[eDlantS, specifically the vacation and sick leave payouts. 76 INFORMATIONAL MEMO ° The budget does not include funds for possibledep|oynlante. Typically,the budgetwill be amended once costs and reimbursement information can be estimated. Often, reimbursement funds are not received until the following year. * The City does not usually amend the adopted budget to account for any labor agreements that settle wages higherthanwhat is included in the adopted budget. Departments are expected toabsorb the difference. 2O19Projected Year -End Staff is preparing a projected year-end nloda| along with a discussion on the assumptions that will be included in the model. The model will be completed and presented at a future meeting. DISCUSSION To begin the discussion on next steps to address the fire department's projected overbudget o|tueUon, two options regarding policy are being presented below as possible vvoyo to keep the fire department within budget. Additional options could be presented atalater date. Po|icyCUecueaon There are some policy choicesthat relate toboth the fire department budget oowell molevels of service. As discussed above, there are a few items that, as a policy, the City does not budget for when drafting the biennial budget: • Pipeline pOsjUVne—nm|ery and benefits for @n entry level firefighter |s approximately 888thoUaand. • Known ratirernents— based on current infmrnnation, payouts in June are expected to beapproximately $72thousand total for three firefighters. Additionally,the current policy sets nnininnunn staffing levels at 13per shift. If staffing fe|b/ below 13,minimum staffing overtime iatriggered. Two suggestions that could keep the Fire department within budget follow. 1) Increase budget/revenues to support current level of service and staffing The first method would be to increase the fire department's budget to include funding for the pipeline positions and add budget for retirements that have already occurred in20Sas well as those that are planned for later in the year. Funds could either come from increasing existing revenue sources, adding new revenue sourceo, decreasing budgets in other departments, or a combination of all the above. 29 Decrease minimum staffing level to 12 on days when rnininlunn staffing is not met Apolicy option for the Fire Department would be tochange the level ofservice to12rather than 13. When nlininnurn staffing is below 13, rather than ca|UMQ in one shift of overtime, the Fine Station 52aid car could beplaced in service rather than mnengine. The aid car can respond to most calls but the reduction in service would come into play when o fire call oon1ae from Station 52'o area. An engine from another station xvoU|d become the first due in unit. lengthening the response time. Engine 52iealso the second inengine for most fire calls inthe City. |fthis engine ieswapped out for the aid car, this will cause odelay ina second engine arriving onscene, putting the first -in unit at risk. The "two in -tm/o out" rule by the State OSHA / L& |. is required for entry into a hazardous environnnent, such as a fire. Each of^TUkwUg'sfire units are Staffed at3. o 77 INFORMATIONAL MEMO Page 12 second staffed fire unit needed Fireground staffing levels (NFPA 1710 will also be which will require anincrease ofaid from our neighboring fire agencies. From January 1, 2019 through April 30. 2019. there were 00 days when nninhnunl staffing was be|ON/ 13, resulting in nniM|nnun1 staffing overtime. Each shift of overtime costs approximately $1,400. If, on those GOdava. minimum staffing was reduced to 12 and the aid car placed in service, total savings in overtime costs would have been $O4thousand. Service Levels Another policy decision is related to service |ave|a. Staff will be bringing forward information on existing service levels to the Public Safety committee inthe near future. This information will be beneficial indiscussing the Fire department budget. Toenhance the discussion onservice levels, staff is gathering data on co|/ ateUaUca. Some of the information being gathered is oa|| types by year and calls by station. Detailed cm|| statistics will help guide future discussions on how best to address the budget situation with the fire department. RECOMMENDATION For information only ATTACHMENTS 78 Allan Ekberg, Mayor Administrative Services Department- Rachel Bianchi,, Deputy City Administrator INFOR ATIONAL E ORANDU TO: Finance Committee CC: Mayor Allan Ekberg FROM: Rachel Bianchi, Deputy City Administrator DATE: May 22, 2019 SUBJECT: Fire Station 52 Funding ISSUE Staff provided the Public Safety Committee with an update on the status of Fire Station 52, which will also be discussed at the May 28, 2018 Committee of the Whole meeting. The Schematic Design estimate shows that Fire Station 52 is over the revised budget. The Public Safety Committee agreed that the Finance Committee will look at options for funding Fire Station 52 and ultimately provide a recommendation to the full Council. Staff is seeking discussion and direction on the topic to bring back a proposal to the next Finance Committee meeting. BACKGROUND The new Fire Station 52 is to be located on the City Hall Campus just north of the 6300 Building in the upper parking lot. With Fire Station 51 moving further south, the FACETS study determined that it would be important for Fire Station 52 to move further south to maximize coverage and response times throughout the City. Fire Station 52 will become the new headquarters station and thus is a larger, more complex building than Fire Station 51. With the Schematic Design phase complete, the project team began estimating the project. In addition, the group used the bids received for the Fire Station 51 project, currently under construction, to inform the estimating process. Fire Station 52 is above the adjusted budget adopted by the Council in July of 2018. The project team spent considerable time and discussion identifying places to value engineer the project in order to ensure the best value for the City. The team identified nearly $670,000 in savings that would not affect the functionality of the building. However, it was determined that no additional savings could be found that would not significantly impact the building's usability and long- term functioning. The construction budget is estimated to be over budget by $4.23 million once construction costs, sales tax and contingency are accounted for. The full build out of the Administration space, which has been carried as an alternate since early on in the project, is expected to cost an additional $1.25 million, which would include construction, sales tax, contingency and furniture, fixtures and equipment (FF&E). While this percentage is higher than the overage on Fire Station 51, this project is significantly more complex. It is a two-story building requiring much more structural support and use of steel and has a significant earthwork component. The most volatile costs on this project are associated with earthwork. Because of the current market, the unknowns about what contractors would potentially bid on this project and the very real escalation Tukwila City Hall • 6200 Southcenter Boulevard Tukwila, WA 98188 • 206-433-1800 • Website: TukwilaWA.gov 79 in the market, particularly for earthwork services, the project team elected to include a 30% contingency in the budget for earthwork alone, which is over $1 million. Due to the significant amount of value engineering work, this most recent estimating phase took longer than normal, and the project is now finished up with the Design Development (DD) phase. Both Robinson, the outside estimators, and Lydig will be doing another round of estimating on the DD plan set to refine these numbers. As with any project, the final numbers will be known once the bid results are received and compiled. DISCUSSION There is a suite of options available to fund the $4.23 million gap: • Streamlined Sales Tax (SST) Mitigation payments, which were unanticipated, will be restored over the next four years, estimated at approximately $4 million. Previously the State Legislature had ended the SST mitigation payments and the City did not include them in the budget moving forward from their sunset date of 2019. However, during this past session, the Legislature restored the payments for another four years. Because these are one-time funds that should not be programmed for ongoing programs or personnel, using this for a one-time cost like construction of Station 52 makes sense. • Unallocated Fire Impact Fees from 2018, totaling $167,000. • Council's 10% one-time revenue contingency, totaling $525,000. • 2019/2020 ending fund balance in excess of Council policy. • Additional debt issuance. • Dedication of project sales tax. • Other options explored during the 2018 Finance Committee D-20 discussions. The project continues to be constrained by market escalation, and the timeline is critical to ensure the ability to contain costs. The project team is very aware of the importance of utilizing the summer months to do the earthwork and site utilities in order to not have additional costs associated with doing this work in the wet months. In order to achieve this goal, staff will be bringing the project forward in two phases — similar to what was done with the Justice Center — in a "mini-MACC" and total MACC under the following timeline: • Mini-MACC. Earthwork, site utilities, electrical, structural o July 1: Public Safety Committee o July 8: Committee of the Whole o July 15: Full council consideration • Final MACC. Building construction o October 28: Public Safety Committee o November 11: Committee of the Whole o November 18: Full Council consideration While it will be necessary that the City has identified how to fill the $4.23 million gap before starting the "mini-MACC," decisions on funding the alternate of the Administration build -out do not need to be made until Fall and will be informed by how much of the earthwork contingency is used in the mini- MACC, as well as the progress of the other Public Safety Plan projects. RECOMMENDATION Staff is seeking the Committee's direction on how to fund the Fire Station 52 gap. Staff would then return to the June 10 Finance Committee with a funding proposal. Phone: 206-433-1800 • Email: Mayor@TukwilaWA.gov • Website: TukwilaVVA.gov 80