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Home My WebLink AboutCOW 2019-08-12 Item 3A - Report - 2019 1st Quarter Financial ReportCOUNCIL AG HATDA SYNOPSIS ----- ------------ MeetingDate Prepared by Mayor' review Council review 08/12/19 Jeff IA ITEM INFORMATION ITEM No. 3.A. STAFF SPONSOR: JEFF FRIEND ORIGINAL AGINDA DAM: 08/12/19 AcFNDA HEN' l'iTiE 2019 1st Quarter Financial Report CATEGORY DilISS/011 08/12/19 E motion Ai 1g Dale 0 Resolution I \ I tg Date 0 Ordinance II Itsg Dale 11 Bid/12yard A I/ Dale E Public 1-learing A ftg Dale E Other Alig Date MI:gpate spoNsoR FiCounci I Mayor lII I I Z LI Fire I— Ts r P&R Po/ice I1 P IV ECoieri 0(3) Ili nance SMNSOIC S Presentation of financial results from the first quarter of 2019 SumNIARy RI VII ,W1 j) BY LI C.O.W. Mtg. LI CDN Comm Z Finance Comm. E Public Safety Comm. "frans &Infrastructure 1 Arts Comm. 0 Parks Comm. E Planning Comm. DATE: 07/22/19 COMMITTEE CI IAIR: MCLEOD RECOMMENDATIONS: SPoNsoit/AnNtiN. commITTI',k Finance For Information Only COST IMPACT / FUND SOURCE ExpNNDITLIRk RlLJIRF,I) AMOUNT BUDGETED APPROPRIATION REQUIRED $ $ Fund Source: Comments: MTG. DATE RECORD OF COUNCIL ACTION 08/12/19 MTG. DATE ATTACHMENTS 08/12/19 Informational Memorandum dated 7/1/2019 Minutes from the Finance Committee Meeting of 7/22/19 Powerpoint 2 City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM TO: Finance Committee CC: Mayor Ekberg FROM: Vicky Carlsen, Finance Director BY: Jeff Friend, Fiscal Manager DATE: July 1, 2019 SUBJECT: 2019 1st Quarter Financial Report The quarterly financial report summarizes Citywide financial results and highlights significant items or trends. The first quarter financial report is based on financial data available as of July 1, 2019 for the reporting period ending March 31, 2019. Allocated budgets are calculated based on the patterns of revenue received and expenditures made in the previous year with the current year budget allocated using the same patterns. Additional details can be found in the attached financial reports. GENERAL FUND The General Fund is the City's largest fund and accounts for most City resources and services including governance, public safety, and administration. Budget Variances Revenues are below allocated budget by $229.6 thousand and expenditures are below allocated budget by $575.9 thousand. Revenues Expenditures Idm1 a�nR1 i111 $0 General Fund 2019 Revenues vs Expenditures (Through March 2019) �) 111 �l I��I,I i��' III jjjJJJ�� flQ1hl�,;'111! II ''ul 1 ,, 11� �I 111 $13.35 $13.58 P� qq� fil� iiiQ °n IIIIII111111I'I'11�1J�� f��11111 iiii(II llfll�� $ �Illill $5 $1728 $17.86 $10 $15 $20 Millions 3 INFORMATIONAL MEMO Page 2 Revenues Through the first quarter, general fund revenues totaled $13.4 million compared to an allocated budget of $13.6 million and were $167.0 thousand higher than revenues collected for the same period in the prior year. PROPERTY TAX SALES TAX ADMISSIONS TAX UTILITY TAX INTERFUND UTILITY TAX GAMBLING & EXCISE TAX LICENSES AND PERMITS INTERGOVERNMENTAL REVENUE CHARGES FOR SERVICES FINES & PENALTIES MISC INDIRECT COST ALLOCATION Sales Tax Year -to -Date General Fund Revenues Compared to Budget (Through March 2019) 1 r '62 'I'b1!,fll�ll'!I!!I!'ulolt`II1,til';'I;y'°?96''!16110�h;'��V! 54,485 S3,429 5237 5213 ��f�fll11lf„dl 5525 5201 5 264 I11VIIII li,111' lu'lllf IQ'I f/11(951,11s 'lll1Id: �1��"il"n��l��u ��I�d ��l�1 1i11 cilllllil��nr i� �� p��iid� I"iNi.V� l�le I It 1�1) 11aI11,1dld S0 39 530 5109 5937 m1� 1111Ul„6>i1 5527 373 d111111111111111�J)>)J11f 5636 636 S 1,000 70 52,000 YTD Actual 52,630 S3,000 YTD Budget S4,000 u93nds 55,000 56,000 Sales tax revenue was $4.5 million through the first quarter compared to an allocated budget of $4.4 million and was $56.2 thousand higher than sales tax revenue collected in the first quarter of the prior year. 25,000,000 20,000,000 15.000,000 10,000,000 5,000,000 Sales Tax Revenue 2019 - 1" Quarter MOM 2019 Budged: ..id.2013 Actual ttt01l 11111l [ 11111110,� ili ilillir � 4 INFORMATIONAL MEMO Page 3 Property Tax Property tax revenue was $509.2 thousand through the first quarter which was $117 thousand less than the allocated budget of $626.2 thousand. It should be noted that the majority of property tax revenue is collected in April/May and October/November of each year. 18,000,000 16,000,000 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 Jaa �a1 a lac < ,' 4` Other General Fund Revenues Property Tax Revenue 2019 - 15` Quarter J5� �� mat .Qq mac ¢F `�F r 1 2019 Budget 2018 Actual , 0,,— 2019 Acutai • Utility taxes were $1.0 million; $220.2 thousand less than the allocated budget of $1.2 million. Telephone taxes were $104.8 thousand below allocated budget which accounts for almost half of the variance. • Interfund utility taxes were $524.8 thousand; $176.5 thousand less than the allocated budget of $701.3 thousand. The variance is primarily due to the change in timing of surface water payments as they are now collected by King County. Actual revenue is expected to catch up to budget as the year progresses. • Gambling and excise taxes through March were $984.8 thousand which was $132.8 thousand less than the allocated budget of $1.1 million. Two of the casinos located in the city saw revenue decrease compared to the same period in the prior year. • Licenses and permits revenue was $3.2 million; $505.1 thousand over the allocated budget of $2.7 million. Revenue from business licenses was $2.8 million; $544.7 over the allocated budget of $2.2 million. • Intergovernmental revenue was $987.1 thousand; $282.7 thousand less than the allocated budget of $1.3 million. The variance is primarily due to grant revenue and state entitlements being $208.9 thousand and $58.5 thousand below allocated budget, respectively, due to timing. These categories are expected to significantly increase as the year progresses. 5 INFORMATIONAL MEMO Page 4 • Charges for services were $526.5 thousand; $148.8 thousand over the allocated budget of $377.7 thousand. This is primarily due to plan check and review fees being $211.2 thousand over the allocated budget. Expenditures Snow Events During the month of February, the City experienced two winter snowstorms. Unbudgeted costs related to the snow events are as follows: Department Overtime Supplies Combined Police $ - $ 143 $ 143 Fire 30,313 285 30,598 Public Works - 286 286 Park Maintenance - 452 452 Street Maintenance and Operations 19,463 30,555 50,018 Total $ 49,777 $ 31,721 $ 81,497 Year to Date Year to Date Department Expenditures Compared to Allocated Budget (Through March2019) City Council Mayor Administrative Services Finance Attorney Recreation Community Development Municipal Court Police Fire Technology & Innovation Svcs Public Works Park Maintenance 590 $99 11111,,11111'11111111111y1. n 1JOY>I IIUI1111 $592 $597 $369 $457 111i11N11�1111111)11 779 0111111111111. 1111111111 11G S111 5160 hll I,VlW $923 5700 5765 111o1N 1¢I11v1 111111111 5837 5830 11114V1'iN 111U111111111. 011YP' $399 $439 $980 10�k1�Y1kNk�IAG $467 498 $1,072 Street Maintenance & 51,495 Operations Dept 20 51,438 4111r N�IP�W�dO]�1Y1N�W1�dGt $2,340 $2,240 $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 Thousands YTD Actual a YTD Budget 6 INFORMATIONAL MEMO Page 5 Excluding Department 20, eleven of fourteen General Fund departments were under their allocated budget through the first quarter. Major variances were: • Community Development was $7.5 thousand over budget primarily due to costs ($51.0 thousand) related to structural code compliance review for a local business. This overage was offset by salary and benefits being $43.6 thousand under budget through the first quarter due to some vacant positions. Staff is also working toward determining and collecting a reimbursable amount from the local business for work performed. • Fire was $139.5 thousand over budget through the first quarter. Salaries and benefits were $221.0 thousand over budget resulting from filling four unbudgeted pipeline positions ($113.1 thousand) and overtime costs that were over budget through the first quarter ($107.9 thousand). It should be noted that $30.3 thousand of overtime and benefits costs were related to the February snow events. Services and supplies were under budget by $81.5 thousand partially offsetting the amount the department was over budget on salaries and benefits. As of the May 28th Finance Committee meeting, the Finance Committee began an ongoing analysis of options to address the Fire operating budget issues. • Street Maintenance and Operations was $56.8 thousand over budget through the first quarter primarily due to overtime and supplies costs related to the snow events. Overtime was $25.7 thousand over budget while supplies were $53.0 thousand over budget. These amounts were partially offset by Public Utilities being $18.6 thousand under budget due to the timing of utility invoice payments. Travel was also under budget by $2 thousand. Fund Balance Ending fund balances for the General and Contingency Funds are as follows: General Fund Contingency Fund Beginning Fund Balance $ 13,342,662 $ 6,557,161 Revenues 13,348,069 42,173 Expenditures (17,282,123) - Ending Fund Balance $ 9,408,608 $ 6,599,334 The City's reserve policy states that, at the close of each fiscal year, the General Fund unassigned balance shall equal or exceed 18% and the Contingency Fund reserve balance shall equal or exceed 10% of the previous year General Fund revenue, exclusive of significant non -operating, non -recurring revenues. It is expected that fund balances will comply with the City's reserve policy at year-end. 7 INFORMATIONAL MEMO Page 6 OTHER FUNDS Special Revenue Funds Special revenue funds account for revenue sources and expenditures that are legally restricted to a specific purpose. The City has two special revenue funds: Lodging Tax and Seizure. The Lodging Tax fund receives a special excise tax on lodging charges and is used to promote tourism. The seizure fund accounts for the accumulation of drug seizure funds and is used for seizure related expenditures. Special Revenue Lodging Tax Seizure Beginning Fund Balance $ 1,617,625 $ 233,688 Revenues 165,162 26,158 Expenditures (27,626) (5,384) Ending Fund Balance $ 1,755,161 $ 254,462 More activity is expected in the Lodging Tax fund in the spring and summer months as tourism increases. Capital Projects Funds The City has eight capital projects funds. Revenue and expenditure details for the funds are as follows: Capital Projects Residential Streets Bridges and Arterial Streets Land Acq, Rec. and Park Development Urban Renwal Beginning Fund Balance Revenues Expenditures $ 115,544 1,371,993 (640,421) $ 2,873,425 623,502 (688,410) $ 1,133,268 73,990 (23,097) $ 7,514,419 13,973 (13,696) Ending Fund Balance $ 847,116 $ 2,808,517 $ 1,184,161 $ 7,514,696 Capital Projects (Cont.) General Government Fire Improvement Public Safety Plan City Facilities Beginning Fund Balance $ 477,761 $ 167,136 $ 15,232,963 $ 13,079,590 Revenues 52,805 255,820 145,176 201,050 Expenditures (33) - (557,980) (12,494,941) Ending Fund Balance $ 530,533 $ 422,956 $ 14,820,159 $ 785,699 For 2019, the major Residential Street projects are the completion of the 42nd Ave S and 53rd Ave S street improvement projects which include undergrounding of utilities and installation of sidewalks. A ribbon cutting to recognize completion of the 53td Ave S project is planned for August while the 42nd Ave S project is in its final stages of review. Several arterial streets projects continued throughout the first quarter. The S 140th Intersection Improvements project and Boeing Access Road Bridge Rehabilitation project have both been completed. The Boeing Access Road Bridge over Airport Way Seismic Retrofit is in design. Annual Overlay and Repair and Annual Signal programs are underway. As part of the Public Safety Plan (PSP), a groundbreaking was held for Fire Station 51 and a contract was issued to begin construction. Work on Fire Station 52 is out to bid. Demolition of buildings on the Justice Center site also began in the first quarter. 8 INFORMATIONAL MEMO Page 7 To provide funding for the Public Works shops, the City is expected to issue Unlimited Tax General Obligation (UTGO) and Limited Tax General Obligation (LTGO) bonds not to exceed $40.885 million and $25 million; respectively, later in the year. Enterprise Funds The City's four enterprise funds account for operations with revenues primarily provided from user fees, charges, or contracts for services. The City has three utilities and one golf course. The following chart summarizes activity for the first quarter: Enterprise Water Sewer Golf Course Surface Water Beginning Fund Balance Revenues Expenses $ 6,057,771 1,314,647 (1,405,161) $ 10,212,080 2,496,095 (1,926,224) $ 313,282 237,402 (462,540) $ 2,595,103 1,539,426 (998,152) Ending Fund Balance $ 5,967,256 $ 10,781,950 $ 88,144 $ 3,136,377 Utility capital projects include the 2019 small drainage project which is in its initial design stage. The golf course should see an increase in revenue during the spring and summer months. The City's reserve policy states that, at the close of each fiscal year, the unrestricted balances of the Enterprise Funds shall equal or exceed 20% of the previous year revenue, exclusive of the effects of GASB Statement 68, as well as, significant non -operating, non -recurring revenues. It is expected that ending fund balances will comply with the City's reserve policy. Internal Service Funds Internal service funds provide services to other City departments and include functions such as employee and LEOFF 1 retiree medical insurance as well as equipment rental and replacement (ER&R). Through the first quarter, all internal service funds have sufficient funds to meet expenses. Internal Service Fleet Self -Insured Healthcare Plan LEOFF 1 Retiree Self - Insured Healthcare Plan Beginning Fund Balance Revenues Expenses $ 4,294,902 917,208 (586,484) $ 610,576 1,508,096 (1,206,028) $ 597,983 63,420 (115,908) Ending Fund Balance $ 4,625,626 $ 912,644 $ 545,495 Fund Balance Summary Special Revenue Funds Capital Projects Funds Enterprise Funds Internal Service Funds Beginning Fund Balance $ 1,851,313 $ 40,594,106 $ 19,178,236 $ 5,503,461 Revenues 183,729 2,688,232 5,555,211 2,467,692 Expenditures\Expenses (33,010) (14,418,578) (4,792,078) (1,908,420) Ending Fund Balance $ 2,002,032 $ 28,863,760 $ 19,941,369 $ 6,062,733 9 10 GENERAL FUND REVENUE CITY OF TUKW ILA YTD AS OF MARCH 31, 2019 SUMMARY BY REVENUE TYPE BUDGET ACTUAL COMPARISON OF RESULTS 2019 ANNUAL 2019 ALLOCATED 2017 2018 2019 ACTUAL OVER!(UNDER) % CHANGE 2019 ANNUAL BDGT %REC'D 2017/2018 2018/2019 PROPERTY TAX 15,923,442 626,240 551,575 599,724 509,196 (117,043) 3% 9% (15)% SALES TAX 20,444,000 4,428,688 4,387,443 4,428,584 4,484,861 56,173 22% 1 % 1 % ADMISSIONS TAX 850,000 212,880 218,042 253,304 237,448 24,568 28% 16% (6)% UTILITY TAX 4,336,200 1,263,791 1,214,507 1,155,063 1,043,636 (220,155) 24% (5)% (10)% INTERFUND UTILITY TAX 2,373,000 701,326 679,700 684,651 524,800 (176,526) 22% 1 % (23) % GAMBLING & EXCISE TAX 4,426,000 1,117,524 957,379 983,699 984,768 (132,757) 22% 3% 0% TOTAL GENERAL REVENUE 48,354,642 8,350,448 8,008,646 8,105,025 7,784,709 (565,739) 16% 1 % (4) % BUSINESS LICENSES 3,547,400 2,217,176 2,126,453 2,415,676 2,761,831 544,655 78% 14% 14% RENTAL HOUSING 45,000 28,666 37,750 41,340 30,145 1,479 67% 10% (27)% BUILDING PERMITS 2,122,494 434,054 297,836 411,262 392,980 (41,074) 19% 38% (4)% TOTAL LICENSES AND PERMITS 5,714,894 2,679,896 2,462,039 2,868,278 3,184,956 505,060 56 % 17 % 11 % SALES TAX MITIGATION 840,000 223,178 273,006 272,548 209,245 (13,933) 25% (0)% (23) % FRANCHISE FEE 2,399,500 666,514 438,370 633,332 666,524 10 28 % 44 % 5% GRANT REVENUE 907,940 233,931 86,352 51,381 25,043 (208,888) 3% (40)% (51)% STATE ENTITLEMENTS 405,250 142,284 75,534 89,214 83,797 (58,487) 21% 18 % (6)% INTERGOVERNMENTAL 576,754 3,866 432,284 4,063 2,519 (1,347) 0% (99)% (38)% TOTAL INTERGOVERNMENTAL REVENUE 5,129,444 1,269,773 1,305,546 1,050,537 987,128 (282,645) 19 % (20)% (6)% GENERAL GOVERNMENT 57,532 14,160 8,769 7,983 3,785 (10,375) 7% (9)% (53)% SECURITY 660,500 71,892 124,597 52,899 74,709 2,818 11% (58)% 41% TRANSPORTATION 79,000 1,421 - 540 297 (1,125) 0% 0% (45)% PLAN CHECK AND REVIEW FEES 1,143,675 164,536 166,641 168,175 375,715 211,179 33 % 1 % 123% CULTURE AND REC FEES 601,000 125,689 92,309 85,382 72,009 (53,681) 12% (8)% (16)% TOTAL CHARGES FOR SERVICES 2,541,707 377,699 392,316 314,980 526,515 148,816 21% (20)% 67% FINES & PENALTIES 329,218 80,162 58,049 69,821 39,103 (41,059) 12 % 20 % (44)% MISC 1,165,542 183,322 263,373 191,070 189,247 5,926 16% (27)% (1)% INDIRECT COST ALLOCATION 2,545,645 636,411 569,765 581,411 636,411 (0) 25% 2% 9% TOTALOTHERINCOME 4,040,405 899,895 891,186 842,302 864,762 (35,134) 21% (5)14 3% TOTAL OPERATING REVENUE 65,781,092 13,577,711 13,059,733 13,181,122 13,348,069 (229,642) 20 % 1 % 1 % TRANSFERS IN 200,000 - - - - - 0% 0% 0% TOTAL REVENUE 65,981,092 13,577,711 13,059,733 13,181,122 13,348,069 (229,642) 20% 0 0 11 GENERAL FUND CITY OF TUKW ILA ND EXPENDITURES YTD AS OF MARCH 31, 2019 SUMMARY OF EXPENDITURES BY DEPARTMENT BUDGET ACTUAL COMPARISON OF RESULTS 2019 ANNUAL 2018 ALLOCATED 2017 2018 2019 ACTUAL OVER1(UNDB2) %CHANGE ALLOCATED BOOT % EXPENDED 201712018 2018/2019 01 City Council 432,111 99,470 91,852 90,184 89,854 (9,616) 21% (2)% (0)% 03 Mayor 2,595,514 596,792 562,672 602,616 592,331 (4,462) 23% 7% (2)% 04 Administrative Services 2,111,509 456,730 428,463 397,871 368,548 (88,183) 17% (7)% (7)% 05 Finance 2,671,195 922,601 863,538 845,869 778,792 (143,809) 29% (2)% (8)% 06 Attomey 710,730 159,679 92,849 87,161 110,503 (49,176) 16% (6)% 27% 07 Recreation 3,294,138 765,375 703,105 694,954 700,007 (65,368) 21% (1)% 1% 08 CommunityDevelopment 3,511,558 829,922 778,360 795,362 837,442 7,520 24% 2% 5% 09 Municipal Court 1,298,228 313,726 292,585 307,902 291,974 (21,752) 22% 5% (5)% 10 Police 19,427,613 4,898,553 4,488,220 4,631,360 4,563,165 (335,388) 23% 3% (1)% 11 Fire 12,473,387 3,128,056 3,060,135 3,098,033 3,267,537 139,482 26% 1% 5% 12 Technology& Innovation Svcs 2,043,934 438,902 306,852 430,350 399,299 (39,604) 20% 40% (7)% 13 Public Works 3,948,613 1,071,796 951,012 982,427 980,088 (91,708) 25% 3% (0)% 15 Park Maintenance 1,630,586 498,474 355,555 359,948 467,275 (31,199) 29% 1% 30% 16 Street Maintenance & Operations 3,354,733 1,437,963 896,124 914,895 1,494,812 56,649 45% 2% 63% Subtotal 59,503,849 15,618,040 13,871,323 14,238,930 14,941,627 (676,413) 2556 3% 5% Transfers Out to: Residential Street 1,300,000 1,300,000 - - 1,300,000 - 100% - - Arterial Street Contingency Fund 450,000 58,568 - - - - - - - - - - - - - - - Debt Service 4,033,861 814,972 671,501 1,828,709 814,972 - 20% 172% (55)% Land Acq., Rec and Park Dev 19,600 - - - - - - - - General Government Improvements 200,000 50,000 - 50,000 50,000 - 25% - 0% City Facilities - - - 1,000,000 100,525 100,525 - - (90)% Golf Course 300,000 75,000 75,000 75,000 75,000 - 25% 0% 0% Total Dept 20 Transfers Out 6,362,029 2,239,972 746,501 2,953,709 2,340,497 100,525 37% 296 % (21)% Total Expenditures 65,865,878 17,858,011 14,617,824 17,192,640 17,282,123 (575,888) 26% 18% 1% Percent of year completed 25% 12 GENERAL FUND CITY OFTUKWILA YTD AS OF MARCH 31, 2019 w- V r y SUMMARY OF SALARIES AND BENEFITS BUDGET ACTUAL COMPARISON OF RESULTS 2019 ANNUAL 2019 ALLOCATED 2017 2018 2019 ACTUAL OVB1/(U W %CHANGE ALLOCATED BOLT % DTP' OED 2017/2018 201812019 11 Salaries 28,891,480 7,222,870 6,707,363 6,819,740 6,916,414 (306,456) 24% 2% 1% 12 Extra Labor 762,833 169,131 120,422 126,485 162,485 (6,646) 21 % 5% 28% 13 Overtime 1,350,099 330,177 405,308 347,533 438,748 108,571 32% (14)% 26% 15 Holiday Pay 504,517 5,025 1,394 4,453 5,996 970 1% 220% 35% 21 FICA 2,107,153 526,788 433,168 444,188 448,222 (78,566) 21% 3% 1% 22 Pension-LEOFF2 922,206 230,552 199,023 207,671 213,775 (16,776) 23% 4% 3% 23 Pension-PERSIPSERS 1,751,656 437,914 359,165 416,156 428,769 (9,145) 24% 16% 3% 24 Industrial Insurance 861,417 215,354 148,586 149,178 225,303 9,949 26% 0% 51% 25 Medical & Dental 5,998,564 1,499,641 1,405,462 1,389,441 1,418,149 (81,492) 24% (1)% 2% 28 Uniform/Clothing 8,525 2,008 642 1,265 725 (1,283) 9% 97% (43)% Total Salaries and Benefits 43,158,450 10,639,460 9,781,003 9,922,732 10,268,686 (380,876) 24% 1% 3% SUMMARY OF SUPPLIES, SERVICES, AND CAPITAL BUDGET ACTUAL COMPARISON OF RESULTS 2019 ANNUAL 20t4 ALLOCATED 2017 2018 2019 ACTUAL OVERI(UdNDBR) % CHANGE ALLOCATED BOLT % EXPENDED 2017/2018 2018/2019 0 Transfers 6,362,029 2,239,972 746,501 2,953,709 2,340,497 100,525 37% 296% (21)% 31 Supplies 1,072,087 232,808 263,070 221,608 311,242 78,434 29% (16)% 40% 34 Items Purchased for resale 22,000 - 69 - - - - 35 Small Tools 163,569 15,841 22,445 21,190 9,416 (6,425) 6% (6)% (56)% 41 Professional Services 6,404,856 1,139,765 1,180,646 1,256,848 1,078,416 (61,349) 17% 6% (14)% 42 Communication 434,600 89,719 70,664 77,647 78,332 (11,388) 18% 10% 1% 43 Travel 159,630 62,228 49,857 45,578 53,653 (8,575) 34% (9)% 18% 44 Advertising 47,550 7,344 5,593 5,424 2,209 (5,135) 5% (3)% (59)% 45 Rentals and Leases 2,901,035 684,329 538,074 536,111 697,822 13,493 24% (0)% 30% 46 Insurance 1,005,775 1,005,775 880,875 967,482 883,280 (122,495) 88% 10% (9)% 47 Public Utilities 1,999,424 1,203,568 649,379 669,583 1,136,447 (67,121) 57% 3% 70% 48 Repairs and Maintenance 623,150 223,819 148,698 73,560 233,836 10,017 38 % (51)% 218 % 49 Miscellaneous 1,271,723 310,797 264,066 429,111 198,389 (112,408) 16% 63% (54)% 64 Machinery& Equipment 240,000 2,587 16,885 12,059 - (2,587) - (29)% - Total Supplies, Services, and Capital 22,707,428 7,218,551 4,836,822 7,269,908 7,023,537 (195,013) 31 % 50 % (3) % Total Expenditures 65,865,878 17,858,011 14,617,824 17,192,640 17,282,123 (575,888) 26% 18% 1% Perce t of year complete 13 CITY COUNCIL CITY OF TUKW ILA NERAL FUND EXPENDITURES YTD AS OF MARCH 31, 2019 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL COMPARISON OF RESULTS 2019 ANNUAL 2019 ALLOCATED 2017 2018 2019 ACTUAL OVERA UNGER) % CHANGE ALLOCATED BDGT % EXPENDED 201712018 2018/2019 11 Salaries 210,657 52,664 49,344 50,817 52,710 46 25% 3% 4% 21 FICA 16,861 4,215 3,884 3,995 4,149 (66) 25% 3% 4% 23 Pension-PERS/PSERS 13,418 3,355 2,582 3,120 3,395 40 25% 21% 9% 24 Industrial Insurance 2,685 671 548 550 810 139 30% 0% 47% 25 Medical & Dental 61,990 15,498 14,757 14,769 15,573 75 25% 0% 5% Total Salaries & Benefits 305,611 76,403 71,116 73,250 76,637 234 25% 3% 3% 31 Supplies 3,500 1,514 330 957 263 (1,251) 8% 190% (73)% 41 Professional Services 76,500 1,893 - - 1,893 - 2% 0% 0% 42 Communication 6,000 1,883 1,288 1,407 1,028 (856) 17% 90% (27)% 43 Travel 30,000 13,585 16,880 12,204 8,988 (4,597) 30% (28)% (26)% 49 Miscellaneous 10,500 4,191 2,239 2,366 1,045 (3,146) 10% 6% -56% Total Operating Expenses 126,500 23,067 20,737 16,933 13,217 (9,850) 10% (18)% (22)% Total Expenses 432,111 99,470 91,852 90,184 89,854 (9,616) 21% (2)% (0)% Percent of year completed 25% 14 MAYOR CITY OF TUKWILA ND EXPENDITURES YTD AS OF MARCH 31, 2019 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL VARIANCES 2019 ANNUAL 2019 ALLOCATED 2017 2018 2019 ACTUAL OVERRUN$ % CHANGE ALLOCATED BOOT EXPENDED 2017/2018 201812019 11 Salaries 989,503 247,376 237,269 249,805 243,856 (3,519) 25% 5% (2)% 12 E4raLabor 48,000 6,460 7,088 1,451 12,468 6,008 26% (80)% 759% 21 FICA 75,110 18,778 18,820 19,414 19,610 833 26% 3% 1% 23 Pension-PERS/PSERS 129,435 32,359 26,339 31,368 31,470 (889) 24% 19% 0% 24 Industrial Insurance 3,953 988 1,096 677 1,439 450 36% (38)% 113% 25 Medical & Dental 191,524 47,881 49,662 47,511 44,001 (3,880) 23% (4)% (7) % Total Salaries & Benefits 1,437,525 353,842 340,274 350,225 352,844 (997) 25% 3% 3% 31 Supplies 44,531 15,997 6,965 7,564 7,532 (8,465) 17% 9% (0)% 41 ProfessionalSeraces 677,000 96,662 103,170 105,302 99,887 3,225 15% 2% (5)% 42 Communication 66,600 9,066 6,868 10,071 9,484 418 14% 47% (6)% 43 Travel 30,000 10,658 4,602 8,586 5,056 (5,602) 17% 87% (41)% 44 Advertising 14,750 2,122 1,452 1,353 645 (1,477) 4% (7)% (52)% 45 Rentals and Leases 36,773 11,436 8,924 9,580 11,360 (76) 31% 7% 19% 48 Repairs and Maintenance 27,960 859 581 602 - (859) 0% 3% (100)% 49 Miscellaneous 260,375 96,149 89,835 109,333 105,522 9,373 41% 22% -3% Total Operating Expenses 1,157,989 242,951 222,398 252,390 239,486 (3,464) 21% 13% (5)% Total Expenses 2,595,514 596,792 562,672 602,616 592,331 (4,462) 23% 7% (2)% E rcenl f year conpieted 25% 15 ADMINISTRATIVE SERVICES CITY OF TUKW ILA GENERAL FUND EXPENDITURES YTD AS OF MARCH 31, 2019 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL VARIANCES 2019 ANNUAL 2019 ALLOCATED 2017 2018 2019 ACTUAL OVER(UNDER) % CHANGE ALLOCATEDBOGT EXPENDED 2017/2018 2018/2019 11 Salaries 946,494 236,624 230,443 208,831 200,111 (36,513) 21% (9)% (4)% 12 Extra Labor 11,000 1,918 - 2,673 - (1,918) - - - 21 FICA 73,261 18,315 16,951 15,759 14,849 (3,466) 20% (7)% (6)% 23 Pension-PERS/PSERS 120,574 30,144 25,457 26,471 25,627 (4,516) 21% 4% (3)% 24 Industrial Insurance 3,605 901 638 635 1,049 148 29% (0)% 65% 25 Medical & Dental 179,962 44,991 39,778 36,890 36,001 (8,990) 20% (7)% (2) % Total Salaries & Benefits 1,334,896 332,892 313,267 291,259 277,637 (55,255) 21% (7) % (5) % 31 Supplies 23,888 2,765 6,068 2,917 6,998 4,233 29% (52)% 140 % 41 Professional Services 567,045 82,926 75,389 66,091 64,362 (18,564) 11% (12)% (3)% 42 Communication 40,000 13,738 2,182 4,989 4,265 (9,473) 11% 129% (15)% 43 Travel 6,500 1,240 1,551 1,712 584 (656) 9% 10% (66)% 44 Advertising 8,500 408 1,083 600 300 (108) 4% (45)% (50)% 45 Rentals and Leases 7,500 1,093 1,346 3,016 1,866 773 25% 124% (38)% 48 Repairs and Maintenance 9,230 7.540 - 12,050 3,094 (4,446) 34% - (74) % 49 tviscellaneous 113,950 14,130 27,578 15,237 9,442 (4,688) 8% (45)% (38)% Total Operating Expenses 776,613 123,839 115,197 106,612 90,911 (32,928) 12% (7)% (15)% Total Expenses 2,111,509 456,730 428,463 397,871 368,548 (88,183) 17% (7)% (7)% Percent of year completed 25% 16 FINANCE CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF MARCH 31, 2019 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL VARIANCES 2019 ANNUAL 2019 ALLOCATED 2017 2018 2019 ACTUAL QVEI(L8JOER) % CHANGE ALLOCATED BDGT EXPENDED 2017/2018 2018/2019 11 Salaries 1,127,381 281,845 259,442 246,493 258,954 (22,891) 23% (5)% 5% 12 Extra Labor 25,000 2,859 - 3,825 3,935 1,076 16% 0% 3% 13 Overtime 10,000 3,970 2,854 9,535 12,999 9,028 130 % 234% 36 % 21 FICA 88,310 22,078 19.851 19,984 20,751 (1,326) 23% 1% 4% 23 Pension-PERS/PSERS 143,957 35,989 29,190 33,342 35,039 (950) 24% 14% 5% 24 Industrial Insurance 4,752 1,188 740 843 1,447 259 30% 14% 72% 25 Medical & Dental 219,823 54,956 53,047 48,234 52,601 (2,355) 24% (9) % 9% Total Salaries & Benefits 1,619,223 402,886 366,124 362,267 386,726 (17,169) 24% (1)% 3% 31 Supplies 18,100 1,413 1,493 1,382 3,249 1,836 18% (7)% 135% 35 Small Tools 5,000 577 - 403 110 (467) 2% 0% (73)% 41 Professional Services 186,000 13,905 19,646 8,849 13,830 (76) 7% (55) % 56% 42 Communication 600 148 76 120 120 (28) 20% 58% 0% 43 Travel 8,000 799 2,924 464 373 (426) 5% (84) % (20) % 45 Rentals and Leases 3,500 277 274 295 1,232 956 35% 8 % 318% 46 Insurance 394,872 394,672 345,340 386,738 339,938 (54,934) 86 % 12 % (12) % 48 Repairs and Maintenance 78,900 69,216 66,785 - 69,216 - 88 % (100) % 0% 49 NMscellaneous 357,000 38,508 61,878 85,362 (35,002) (73,510) (10)% 38% -141 % Total Operating Expenses 1,061,972 619,716 498,414 483,612 393,066 (126,660) 37 % (3)% (19)% Total Expenses 2,671,196 922,601 863,638 846,869 778,792 (143,809) 29% (2)% (8)% Percent of year completed 25% 17 ATTORNEY CITY OF TUKWILA NO EXPENDITURES YTD AS OF MARCH 31, 2019 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL VARIANCES 2019 2019 ANNUAL ALLOCATED 2017 2018 2019 ACTUAL OVER!(INDER) %CHANGE ALLOCATED BDGT % EXPENDED 2017/2018 2018/2019 12 Extra Labor - - 648 1,001 - - 0% 55% (100)% 21 FICA - - 50 77 - - 0% 55% (100) % 24 Industrial Insurance - - 8 12 5 5 0% 60% (60)% Total Salaries & Benefits - - 705 1,090 5 5 0% 55% 3% 31 Supplies 4,000 1,308 289 1,168 9 (1,298) 0% 304% (99)% 41 Professional Services 702,230 157,981 90,782 84,563 110,156 (47,825) 16% (7)% 30 % 45 Rentals and Leases 2,100 391 1,073 340 333 (57) 16% (68)% (2)% 48 Repairs and Maintenance 1,400 - - - - - 0% 0% 0% 49 Miscellaneous 1,000 - - - - - 0% 0% 0% Total Operating Expenses 710,730 159,679 92,144 86,071 110,498 (49,181) 16% (7)% 28% Total Expenses 710,730 159,679 92,849 87,161 110,503 (49,176) 16% (6)% 27 % Percent of year corrpleted 25% 18 RECREATION DEPARTMENT CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF MARCH 31, 2019 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL VARIANCES 2019 ANNUAL 2019 ALLOCATE) 2017 2018 2019 ACTUAL OVER/(UNDER) EXPENDED % CHANGE ALLOCATE) BOOT 2017/2018 2018/2019 11 Salaries 1,423,376 355,844 343,299 328,758 336,859 (18,985) 24% (4)% 2% 12 Extra Labor 496,189 118,514 94,828 103,830 100,190 (18,323) 20% 9% (4)% 13 Overtime 464 - 11 777 40 40 9% 7045% (95)% 21 FICA 163,275 40,819 32,804 32,866 32,894 (7,924) 20% 0% 0% 23 Pension-PERS/PSERS 180,696 45,174 43,583 47,522 48,152 2,978 27% 9% 1% 24 Industrial Insurance 57,982 14,496 12,994 12,747 17,036 2,540 29% (2)% 34% 25 Medical & Dental 327,047 81,762 81,838 78,928 81,794 32 25% (4)% 4% 26 Unemployment - - 404 243 - - - (40)% - 28 Uniform/Clothing - - 225 - - - - - - Total Salaries & Benefits 2,649,029 656,608 609,987 605,672 616,966 (39,642) 23% (1)% 2% 31 Supplies 124,717 29,102 34,602 26,837 18,891 (10,212) 15% (22)% (30)% 34 Items Purchased for resale 22,000 - 69 - - - - - - 35 Small Tools 4,251 832 - 1,425 - (832) - - - 41 Professional Services 204,200 11,118 13,730 10,214 8,920 (2,198) 4% (26)% (13)% 42 Communication 11,450 2,983 1,600 2,050 2,185 (799) 19% 28% 7% 43 Travel 8,725 1,134 5,783 1,051 1,922 787 22% (82)% 83% 44 Advertising 21,500 4,813 3,005 3,471 1,263 (3,550) 6% 16% (64)% 45 Rentals and Leases 58,966 12,987 9,063 9,853 13,576 589 23% 9% 38% 48 Repairs and Maintenance 50,400 23,291 986 545 22,812 (480) 45% (45)% 4089% 49 Miscellaneous 108,900 22,506 14,286 33,838 13,474 (9,032) 12% 137% (60)% 64 Machinery & Equipment 30,000 - 9,995 - - - - - - Total Operating Expenses 645,109 108,767 93,119 89,281 83,041 (25,726) 13% (4)% (7)% Total Expenses 3,294,138 765,375 703,105 694,954 700,007 (65,368) 21% (1)% 1 % Percent of ear completed 25% 19 COMMUNITY DEVELOPMENT CITY OF TUKW ILA GENERAL FUND EXPENDITURES YTD AS OF MARCH 31, 2019 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL VARIANCES 2019 ANNUAL 2019 ALLOCATED 2017 2018 2019 ACTUAL OVEW(11ND82} % EXPENDED %CHANGE ALLOCATED BDGT 2017/2018 2018/2019 11 Salaries 2,181,068 545,267 522,267 497,154 519,139 (26,128) 24% (5)% 4% 12 Extra Labor 65,864 17,290 12,401 12,880 9,327 (7,963) 14% 4% (28)% 13 Overtime 9,694 3,276 704 1,404 4,792 1,516 49% 99% 241% 21 FICA 172,823 43,206 40,499 39,712 40,464 (2,742) 23% (2)% 2% 23 Pension-PERS/PSERS 279,482 69,871 59,255 65,380 67,582 (2,289) 24% 10% 3% 24 Industrial Insurance 22,280 5,570 4,031 3,294 5,657 87 25% (18)% 72% 25 Medical & Dental 403,644 100,911 96,292 87,951 95,146 (5,766) 24% (9) % 8% 28 Uniform/Clothing 975 288 - 169 - (288) - - - Total Salaries & Benefits 3,135,830 786,678 735,449 707,943 742,106 (43,572) 24% (4)% 5% 31 Supplies 22,180 5,219 8,906 8,254 6,476 1,257 29% (7)% (22)% 35 Small Tools 500 - - - - - - - 41 Professional Services 130,654 15,397 17,768 45,996 66,844 51,447 51% 159% 45% 42 Communication 7,280 2,013 2,630 2,739 2,852 839 39% 4% 4% 43 Travel 5,000 1,693 276 830 279 (1,414) 6% 200% (66)% 44 Advertising 300 - - - - - - - - 45 Rentals and Leases 20,931 4,176 3,268 2,250 4,244 68 20% (31)% 89% 47 Public Utilities 2,500 - 396 869 - - - 119% - 48 Repairs and Maintenance 52,635 - 283 - - - - - - 49 NSscellaneous 133,748 15,746 9,383 26,480 14,641 (1,104) 11% 182% (45)% Total Operating Expenses 375,728 44,243 42,911 87,418 95,335 51,092 26% 104 % 9 % Total Expenses 3,511,558 829,922 778,360 795,362 837,442 7,520 24% 2% 6% Percent of year completed 25% 20 MUNICIPAL COURT CITY OF TUKW ILA GENERAL FUND EXPENDITURES YTD AS OF MARCH 31, 2019 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL VARIANCES 2019 ANNUAL 2019 ALLOCATE) 2017 2018 2019 ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT % [EMENDED 2017/2018 2018/2019 11 Salaries 789,400 197,350 181,400 197,577 189,312 (8,038) 24% 9% (4)% 12 Extra Labor 3,680 - 558 - - - 0% (100)% 0% 13 Overtime 4,661 - - - - - 0% 0% 0% 21 FICA 60,452 15,113 13,714 14,974 14,203 (910) 23% 9% (5)% 23 Pension-PERS/PSERS 99,506 24,877 20,425 25,077 24,174 (702) 24% 23% (4)% 24 Industrial Insurance 3,482 871 662 693 1,062 192 31% 5% 53% 25 Medical&Dental 173,089 43,272 39,550 42,119 41,839 (1,433) 24% 6% (1)% Total Salaries & Benefits 1,134,270 281,482 256,310 280,440 270,592 (10,891) 24% 9% 3% 31 Supplies 10,228 1,399 1,727 2,168 3,775 2,376 37% 26% 74% 35 Small Tools 500 - - - - - 0% 0% 0% 41 Professional Services 112,180 19,568 20,199 14,943 12,784 (6,784) 11% (26)% (14)% 42 Communication 9,550 1,118 1,942 918 782 (336) 8% (53)% (15)% 43 Travel 6,500 1,308 3,962 1,000 695 (613) 11% (75)% (30)% 45 Rentals and Leases 7,700 2,075 2,399 2,593 1,547 (528) 20% 8% (40)% 48 Repairs and Maintenance 1,300 26 278 279 - (26) 0% 0% (100)% 49 Miscellaneous 16,000 6,750 5,768 5,561 1,799 (4,951) 11% (4)% -68% Total Operating Expenses 163,958 32,244 36,275 27,462 21,382 (10,862) 13% (24)% (22)% Total Expenses 1,298,228 313,726 292,585 307,902 291,974 (21,752) 22% 5% (5)% Percent of year corrpleted 25% 21 POLICE CITYOFTUKWILA PBODITURES YTD AS OF MARCH 31, 2019 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL VARIANCES 2019 ANNUAL 2019 ALLOCATED 2017 2018 2019 ACTUAL OVEL(IR) %190P198)ED %CHANGE ALLOCATED BOLT 2017/2016 2018/2019 11 Salaries 9,518,392 2,379,598 2,139,460 2,178,019 2,154,360 (225,238) 23% 2% (1)% 12 Extra Labor 15,600 1,260 - - 15,735 14,475 101 % - - 13 Overtime 768,495 210,727 234,487 206,637 179,795 (30,932) 23% (12)% (13)% 15 Holiday/Kelly Payoff 234,063 2,174 1,394 2,010 5,996 3,822 3% 44% 198% 21 FICA 882,451 220,613 180,309 181,267 179,250 (41,363) 20% 1% (1)% 22 Pension-LEOFF2 499,714 124,929 105,904 111,237 107,380 (17,549) 21% 5% (3)% 23 Pension-PERS/PSERS 161,119 40,280 33,628 37,600 38,725 (1,555) 24% 12% 3% 24 Industrial Insurance 274,717 68,679 45,248 47,993 71,278 2,599 26% 6% 49% 25 Medical d Dental 1,985,125 496,281 444,979 446,365 436,951 (59,331) 22% 0% (2)% 26 Unemployment - - 68 14,238 - - - 20901% Total Salaries & Benefits 14,339,676 3,544,540 3,185,477 3,226,367 3,189,469 (365,071) 22% 1% (1)% 31 Supplies 230,750 46,918 36,439 57,667 83,733 36,816 36% 58% 45% 35 Small Tools 45,600 305 2,658 - 305 - 1% - - 41 Professional SeMces 3,035,275 610,061 743,899 782,621 612,136 2,075 20% 5% (22( 42 Communication 121,000 29,377 30,956 24,783 19,843 (9,534) 16% (20)% (20)% 43 Travel 41,880 11,964 9,289 17,149 16,371 4,407 39% 85% (5)% 44 Advertising 2,500 - 54 - - - - - - 45 Rentals and Leases 1,119,488 279,872 218,789 217,192 288,998 9,126 26% (1)% 33% 46 Insurance 278,499 278,499 230,223 254,359 241,180 (37,319) 87% 10% (5)% 47 Public Utilities 4,400 2,406 525 890 3,398 992 77% 70% 282% 48 Repairs and Maintenance 143,404 71,385 10,611 12,554 71,754 369 50% 18% 472% 49 Mscellaneous 65,141 23,227 19,300 38,777 35,978 12,751 55% 101% (7)% Total Operating Expenses 5,087,937 1,354,013 1,302,743 1,405,993 1,373,696 19,683 27% 8% (2)% Total Expenses 19,427,613 4,898,553 4,488,220 4,631,360 4,563,165 (335,388) 21% 3% (1)% Percent t year conpleled 25 22 FIRE CITY OF TUKWILA YTD AS OF MARCH 31, 2019 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL VARIANCES 2019 ANNUAL 2019 ALLOCATED 2017 2018 2019 ACTUAL OVER( UNDER) %CHANGE ALLOCATED ODGT % EXPENDED 201712018 2018/2019 11 Salaries 7,189,704 1,797,426 1,805,866 1.814,823 1,910,209 112,783 27% 0% 5% 12 Extra Labor - - 911 825 - - - (9)% - 13 Overtime 530,648 99,815 133,165 121,036 207,665 107,850 39% (9)% 72% 15 Holiday Pay 270,454 2,851 - 2,443 - (2,851) - - - 21 FICA 228,541 57,135 32,473 33,511 38,196 (18,939) 17% 3% 14% 22 Pens ion-LEOFF 2 422,492 105,623 93,119 96,434 106,396 773 25% 4% 10% 23 Pension-PERS/PSERS 50,017 12,504 10,286 12,517 13,551 1,047 27% 22% 8% 24 Industrial Insurance 386,815 96,704 66,700 66,953 102,081 5,377 26% 0% 52% 25 Medical&Dental 1,447,642 361,911 376,747 364,164 376,823 14,913 26% (3)% 3% Total Salaries & Benefits 10,526,313 2,533,969 2,519,267 2,512,706 2,754,921 220,952 26% (0) % 10% 31 Supplies 206,877 46,215 65,782 38,063 57,294 11,079 28% (42)% 51% 35 Small Tools 87,268 11,766 4,228 3,307 276 (11,490) 0% (22)% (92)% 41 Professional Services 296,586 62,134 73,593 74,446 54,160 (7,974) 18% 1% (27)% 42 Communication 32,170 6,758 12,135 8,318 7,169 412 22% (31)% (14)% 43 Travel 7,000 782 3,816 1,788 2,355 1,573 34% (53)% 32% 45 Rentals and Leases 672,616 168,575 146,898 151,209 168,731 156 25% 3% 12% 46 Insurance 190,402 190,402 173,286 191,453 164,888 (25,514) 87% 10% (14)% 47 Public Utilities 73,360 20,186 20,185 23,270 23,846 3,660 33% 15% 2% 48 Repairs and Maintenance 36,921 7,223 19,460 11,418 11,876 4,652 32% (41)% 4% 49 Miscellaneous 143,874 80,046 21,485 82,056 22,021 (58,025) 15% 282% (73)% 64 Machinery&Equipment 200,000 - - - - - - - TotalOperatingExpenses 1,947,074 594,086 540,869 585,328 512,616 (81,470) 26% 8% (12)% Total Expenses 12,473,387 3,128,056 3,060,135 3,098,033 3,267,537 139,482 26% 1% 5% Perce t of year completed 25% 23 TECHNOLOGY & INNOVATION SERVICES CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF MARCH 31, 2019 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL VARIANCES 2019 ANNUAL 2019 ALLOCATED 2017 2018 2019 ACTUAL OVEP1(UVDH2) % CHANGE ALLOCATED BOGT % EXPEND® 2017/2018 2018/2019 11 Salaries 943,058 235,765 164,242 219,189 230,348 (5,417) 24% 33% 5% 12 Extra Labor 2,500 660 - - 660 - 26% 0% 0% 13 Overtime - - 21,391 1,047 121 121 0% (95)% (88)% 21 FICA 70,766 17,692 14,004 16,780 17,386 (306) 25% 20% 4% 23 Pension-PERS/PSERS 119,768 29,942 20,754 28,391 29,569 (373) 25% 37% 4% 24 Industrial Insurance 3,078 770 491 606 1,115 345 36% 23% 84% 25 Medical & Dental 186,743 46,686 34,887 44,455 44,543 (2,143) 24% 27% 0% Total Salaries & Benefits 1,325,913 331,513 255,768 310,468 323,741 (7,772) 24% 21% 3% 31 Supplies 16,266 6,969 21,880 892 3,750 (3,218) 23% (96)% 320% 35 Small Tools - - 4,963 13,320 6,103 6,103 0% 168% (54)% 41 Professional Services 369,686 74,880 3,178 55,363 21,324 (53,556) 6% 1642% (61)% 42 Communication 122,900 18,561 7,228 20,083 22,503 3,942 18% 178% 12% 43 Travel 11,500 6 5 - 6 - 0% (100)% 0% 45 Rentals and Leases 162,469 4,259 2,148 2,929 4,463 204 3% 36% 52% 48 Repairs and Maintenance - - 5,193 534 - - 0% (90)% (100)% 49 Miscellaneous 25,200 128 6,490 14,704 17,409 17,281 69% 127% 18% 64 Mscellaneous - Capital 10,000 2,587 - 12,059 - (2,587) 0% 0% (100)% Total Operating Expenses 718,021 107,389 51,084 119,883 75,558 (31,831) 11% 135% (37)% Total Expenses 2,043,934 438,902 306,852 430,350 399,299 (39,604) 20% 40% (7)% Percent of year completed 25% 24 PUBLIC WORKS CITY OF TUKWILA YTD AS OF MARCH 31, 2019 ,,,,.....f............... _._.._.__ SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL VARIANCES 2019 ANNUAL 2019 ALLOCATED 2017 2018 2019 ACTUAL OvBo(.8,MR) %E PENDED %CHANGE ALLOCATED BOOT 2017/2016 2018/2019 11 Salaries 2,007,483 501,871 440,398 475,914 446,787 (55,084) 22% 8% (6)% 13 Overtime 13,000 7,531 6,161 4,147 3,444 (4,088) 26% (33)% (17)% 21 FICA 154,471 38,618 33,416 36,600 33,868 (4,749) 22% 10 % (7) % 23 Pension-PERS/PSERS 254,934 63,734 49,327 57,862 57,552 (6,182) 23% 17% (1)% 24 Industrial Insurance 33,647 8,412 5,800 5,488 8,040 (372) 24% (5)h 47 % 25 Medical 8 Dental 430,251 107,563 88,203 89,176 96,244 (11,319) 22% 1% 8% 28 Uniform/Clothing 3,200 1,253 180 651 350 (903) 11 % 2619/. (46)% Total Salaries 8 Benefits 2,896,986 728,980 623,484 669,839 646,284 (82,696) 22% 7 % (4)% 31 Supplies 92,950 24,244 19,150 19,552 21,041 (3,202) 23% 2% 8% 35 Small Tools 4,250 1,235 66 710 28 (1,207) 1% 974% (96) % 41 Professional Services 2,500 237 3,915 1,813 14,591 14,354 584% (54)% 705% 42 Communication 12,050 1,514 2,696 766 3,522 2,008 29% (72)% 360% 43 Travel 1,100 77 422 38 61 (16) 6% (91)% 60% 45 Rentals and Leases 202,642 48,677 39,857 36,898 50,108 1,431 25% (7)% 36% 46 Insurance 107,900 107,900 107,271 107,581 107,742 (158) 100% 0% 0% 47 Public Utilities 433,000 122,578 103,591 97,361 86,333 (36,245) 20% (6)% (11)% 48 Repairs and Maintenance 167,400 28,257 42,625 34,192 42,962 14,705 26% (20)% 26% 49 Miscellaneous 27,835 8,098 1,045 13,677 7,416 (681) 27% 1209% (46)% Total Operating Expenses 1,051,627 342,816 327,529 312,588 333,805 (9,011) 32% (5)% 7% Total Expenses 3,948,613 1,071,796 951,012 982,427 980,088 (91,708) 25% 3 % (0) 1/4 Percent of year exp're 25 PARK MAINTENANCE CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF MARCH 31, 2019 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL VARIANCES 2019 AMIUAL 2019 ALLOCATED 2017 2018 2019 ACTUAL OVE /(U4CE l) %CCHANGE ALLOCATED 130GT % EXPE40® 2017/2018 2018/2019 11 Salaries 716,720 179,180 138,390 155,094 165,613 (13,567) 23% 12% 7 % 12 Extra Labor 50,000 20,170 537 - 20,170 - 40% (100)% 0% 13 Overtime 2,137 699 - 126 - (699) 0% 0% (100) % 21 FICA 60,900 15,225 10,552 12,640 14,131 (1,094) 23% 20% 12% 23 Pension-PERS/PSERS 91,023 22,756 15,361 20,892 23,455 699 26% 36% 12% 24 Industrial Insurance 24,672 6,168 3,854 3,845 6,364 196 26% (0) % 66 % 25 Medical & Dental 163,035 40,759 33,306 35,881 38,977 (1,782) 24% 8% 9% 26 Unemployment - - - 403 - - 0% 0% (100)% 28 Uniform/Clothing 1,950 - 12 - - - 0% (100)% 0% Total Salaries & Benefits 1,110,437 284,956 202,012 228,881 268,710 (16,246) 24 % 13 % 3% 31 Supplies 73,400 19,519 25,223 21,434 14,988 (4,531) 20% (15)% (30)% 35 Small Tools 3,000 388 4,733 1,369 2,433 2,045 81 % (71)% 78 % 41 Professional Services 40,800 5,222 14,615 6,444 9,156 3,934 22% (56)% 42% 42 Communication 700 133 581 879 1,913 1,780 273% 51 % 118 % 43 Travel 225 6 229 - 6 - 3% (100) % 0% 45 Rentals and Leases 112,960 28,015 30,433 25,084 28,867 852 26% (18) % 15 % 47 Public Utilities 263,064 155,561 73,051 73,371 138,628 (16,933) 53 % 0% 89 % 48 Repairs and Maintenance 23,000 3,964 715 1,386 66 (3,898) 0% 94 % (95)% 49 N6scellaneous 3,000 709 3,964 1,099 2,508 1,798 84% (72)% 128% Total Operating Expenses 520,149 213,517 153,543 131,067 198,565 (14,952) 38% (15)% 51% Total Expenses 1,630,686 498,474 355,555 359,948 467,275 (31,199) 29 % 1% 30 % Percent of year corrpleted 25% 26 STREET MAINTENANCE & OPERATIONS CITY OF TUKWILA ERAL FUND EXPENDITURES YTD AS OF MARCH 31, 2019 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL VARIANCES 2019AMLIAL 2019 ALLOCATED 2017 2018 2019 ACTUAL OVER(UI % CHANGE ALLOCATED BDGT N EKPB4087 2017/2018 2018/2019 11 Salaries 848,244 212,061 195,544 197,266 208,156 (3,905) 25% 1% 6% 12 Extra Labor 45,000 - 3,450 - - - 0% (100)% 0% 13 Overtime 11,000 4,158 6,535 2,824 29,893 25,735 272% (57)% 959% 21 FICA 59,932 14,983 15,840 16,611 18,470 3,487 31 % 5% 11% 23 Pension-PERS/PSERS 107,727 26,932 22,978 26,614 30,478 3,546 28% 16% 15% 24 Industrial Insurance 39,749 9,937 5,777 4,843 7,916 (2,021) 20% (16)% 63% 25 Medical & Dental 228,689 57,172 52,417 52,996 57,657 485 25% 1% 9% 26 Unemployment - - - 1,737 - - 0% 0% (100)% 28 Uniform/Clothing 2,400 468 225 445 375 (93) 16% 98% (16)% Total Salaries 8 Benefits 1,342,741 325,711 302,766 303,335 362,944 27,233 26% 0% 3% 31 Supplies 200,700 30,227 34,216 32,753 83,243 53,016 41% (4)% 154% 35 Small Tools 13,200 738 5,798 656 159 (578) 1% (89)% (76)% 41 Professional Services 4,200 476 762 203 1,073 596 26% (73)% 430% 42 Communication 4,300 2,427 480 524 2,667 240 62% 9% 409% 43 Travel 3,200 6,280 118 756 4,261 (2,019) 133% 540 % 464 % 45 Rentals and Leases 493,390 122,498 73,600 74,874 122,498 - 25% 2% 64 % 46 Insurance 34,102 34,102 24,755 27,351 29,532 (4,570) 87% 10% 8% 47 Public Utilities 1,223,100 902,836 451,631 473,823 884,242 (18,594) 72% 5% 87% 48 Repairs and Maintenance 30,600 12,057 1,183 - 12,057 - 39 % (100)% 0% 49 Mscellaneous 5,200 610 816 621 2,136 1,526 41% (24)% 244% Total Operating Expenses 2,011,992 1,112,262 593,359 611,660 1,141,868 29,616 57% 3% 87% Total Expenses 3,354,733 1,437,963 896,124 914,895 1,494,812 56,849 45% 2% 63% Percent of year completed 25% 27 28 City of Tukwila Contingency Fund 105 - Revenue and Expenditures As of March 31, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Budget Budget REVENUE: Miscellaneous Revenue Investment earnings $ 90,000 $ 17,918 $ 42,173 $ 24,254 46.9% Total Miscellaneous Revenue 90,000 17,918 42,173 24,254 Transfers in 58,568 (58,568) 0.0% Total Revenues 148,568 17,918 42,173 (34,314) 28.4% EXPENDITURES: Indirect Cost Allocation - - 0.0% Total Expenditures - - Change in fund balances 148,568 17,918 42,173 (106,395) 28.4% Beginning Fund Balance 6,447,329 6,447,329 6,557,161 109,832 Ending Fund Balance $6,595,897 $ 6,465,247 $ 6,599,334 $ 3,437 Cash and Investments $ 6,032,672 101.7% 100.1% 29 City of Tukwila Hotel/Motel Tax Fund 101 - Revenue and Expenditures As of March 31, 2019 REVENUE: General Revenue Hotel/Motel Taxes Total General Revenue Miscellaneous Revenue Investment earnings Total Miscellaneous Revenue Total Revenues 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Budget Budget $ 775,000 $ 126,631 $ 155,572 $ 28,941 20.1% 775,000 126,631 155,572 28,941 20.1 % 3,000 516 9,590 9,075 319.7% 3,000 516 9,590 9,075 778,000 127,147 165,162 38,015 21.2% EXPENDITURES: 11 Salaries 55,457 13,864 14,521 657 26.2% 21 FICA 4,221 1,055 1,037 (18) 24.6% 23 PERS 7,043 1,761 1,782 21 25.3% 24 hdustrial Insurance 168 42 59 17 35.0% 25 Medical, Dentail, Life, Optical 6,414 1,604 1,560 (44) 24.3% 31 Office and operating supplies 5,000 278 278 - 5.6% 41 Professional Services 452,500 2,423 (2,423) 0.0% 43 Travel 10,000 2,495 39 (2,456) 0.4% 44 Advertising 113,586 724 750 26 0.7% 49 Miscellaneous 20,000 2,916 2,916 14.6% Indirect Cost Allocation Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 18,741 4,685 4,685 25.0% 693,130 31,847 27,626 (4,221) 4.0% 84,870 95,300 137,536 42,236 162.1% 1,370,302 1,370,302 1,617,625 247,323 118.0% $ 1,455,172 $ 1,465,602 $ 1,755,161 $ 289,559 120.6% Cash and Investments $ 1,658,761 30 City of Tukwila Drug Seizure Fund 109 - Revenue and Expenditures As of March 31, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Budget Budget REVENUE: Miscellaneous Revenue hvestment earnings $ - $ Confiscated and Forfeited Property 25,000 Confiscated and Forfeited Property - Federal 30,000 Total Miscellaneous Revenue 55,000 $ 1,279 $ 1,279 5,051 24,879 19,829 5,051 26,158 21,107 0.0% 82.9% Total Revenues 55,000 5,051 26,158 21,107 47.6% EXPENDITURES: 31 Office & Operating Supplies 25,000 17,603 - (17,603) 0.0% 35 Small Tools & Ninor Equipment 11,000 3,765 3,765 34.2% 41 Professional Services 8,000 - - 0.0% 43 Travel 11,000 2,000 1,619 (381) 14.7% 49 Miscellaneous 5,000 181 (181) 0.0% Total Expenditures 60,000 23,550 5,384 (18,165) 9.0% Change in fund balances Beginning Fund Balance Ending Fund Balance (5,000) (18,499) 20,774 39,273 -415.5% 226,507 226,507 233,688 7,181 103.2% $ 221,507 $ 208,008 $ 254,462 $ 46,454 114.9% Cash and Investments $ 254,746 31 City of Tukwila Debt Service Funds 2XX - Revenue and Expenditures As of March 31, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Budget Budget REVENUE: Miscellaneous Revenue Investment earnings Contribution - SCORE Other Total Miscellaneous Revenue Transfers In Total Revenues 427,869 49,807 477,676 49,807 49,807 1,899 $ 1,899 1,899 (49,807) (47,909) 0.0% 4,501,587 814,972 1,016,022 201,050 22.6% 4,979,263 864,779 1,017,920 153,142 20.4% EXPENDITURES: 71 Debt Service Principal 2,578,697 - 0.0% 83 Debt Service Interest 2,400,566 - 0.0% Total Expenditures 4,979,263 0.0% Change in fund balances 864,779 Beginning Fund Balance Ending Fund Balance 387,865 387,865 1,017,920 153,142 445,652 57,787 114.9% $ 387,865 $ 1,252,644 $ 1,463,572 $ 210,929 377.3% Cash and Investments $ 1,463,572 32 City of Tukwila Debt Service UTGO - Revenue and Expenditures As of March 31, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Budget Budget REVENUE: General Revenue Roperty Taxes $ 2,841,675 $ 133,615 $ 134,960 $ 1,345 4.7% Total General Revenue 2,841,675 133,615 134,960 1,345 4.7% Miscellaneous Revenue Investment earnings - 50 50 Total Miscellaneous Revenue - 50 50 Total Revenues 2,841,675 133,615 135,010 1,395 4.8% EXPENDITURES: 71 Debt Service Principal 1,370,000 0.0% 83 Debt Service lterest/Msc Fees 1,471,675 - 0.0% Total Expenditures 2,841,675 - 0.0% Change in fund balances Beginning Fund Balance Ending Fund Balance Cash and Investments 133,615 135,010 1,395 40,117 40,117 95,114 54,997 237.1% $ 40,117 $ 173,732 $ 230,124 $ 56,392 573.6% $ 230,124 33 City of Tukwila Debt Service LID, Guaranty Funds - Revenue and Expenditures As of March 31, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Budget Budget REVENUE: Miscellaneous Revenue LID Assesment Interest 243,937 842 2,348 1,506.23 1.0% LID Assesment Principal 445,000 15,859 27,192 11,333 6.1% Total Miscellaneous Revenue 688,937 16,701 29,541 12,840 4.3% Total Revenues 688,937 16,701 29,541 12,840 4.3% EXPENDITURES: 71 Debt Service Principal 445,000 445,000 410,000 (35,000) 92.1% 83 Debt Service Interest/Misc Fees 243,637 243,637 217,763 (25,875) 89.4% Total Expenditures 688,637 688,637 627,763 (60,875) 91.2% Change in fund balances 300 (671,936) (598,222) 73,714 -199407.3% Beginning Fund Balance 1,392,324 1,392,324 1,365,097 (27,227) 98.0% Ending Fund Balance 1,392,624 720,388 766,875 46,487 55.1% Cash and Investments $ 229,411 34 City of Tukwila Street Fund 103 - Revenue and Expenditures As of March 31, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Budget Budget REVENUE: Intergovernmental Revenue Indirect Federal - Cascade View 201,000 201,000 State Grant - 53rd Ave 514,000 - State Entitlements - MVFT Cities 285,000 67,579 70,133 Total Intergovernmental Revenue 1,000,000 268,579 70,133 Miscellaneous Revenue Charges for services Investment earnings Total Miscellaneous Revenue (201,000) 2,554 (198,446) 1,682,000 21,397 - (21,397) 20,000 12,680 1,859.97 (10,820) 1,702,000 34,076 1,860 (32,216) 0.0% 0.0% 24.6% 7.0% 0.0% 9.3% Transfers In 1,300,000 1,300,000 1,300,000 100.0% Total Revenues 4,002,000 302,655 1,371,993 1,069,338 34.3% EXPENDITURES: 11 Salaries 25,992 25,992 13 Overtime 719 719 20 Benefits - 11,287 11,287 35 Small Tools and Minor Equipment - - 4,281 4,281 41 Professional Services 270,000 - - 0.0% 48 Repairs and Maintenance 130,000 - - 0.0% Total Operating Expenses 400,000 42,279 42,279 Capital Expenses 64 Capital outlay 6,216,000 602,754 598,141 (4,613) 9.6% Total Expenditures 6,616,000 602,754 640,421 37,667 9.7% Change in fund balances (2,614,000) (300,099) 731,572 1,031,671 -28.0% Beginning Fund Balance 2,826,621 2,826,621 115,544 (2,711,077) 4.1% Ending Fund Balance 212,621 2,526,522 847,116 (1,679,406) 398.4% Cash and Investments $ 308,483 35 City of Tukwila Arterial Street Fund 104 - Revenue and Expenditures As of March 31, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Budget Budget REVENUE: General Revenue Parking Tax 325,000 70,850 66,686 (4,164) 0 MVFT Cities 135,000 32,011 35,776 3,765 0 Real Estate Excise Taxes 500,000 180,019 86,695 (93,324) 0 Total General Revenue 960,000 282,880 189,156 (93,724) 19.7% Charges for Sevices Park impact Fees Traffic impact Fees Total Charges for Services 300,000 35,000 335,000 5,861 9,421 15,281 Intergovernmental Revenue Department of Trasnportation - Tukw ila 3,387,000 763,919 Boeing Access Bridge 1,071,000 1,071,000 State Grant - TUC Pedestrian Bridge 566,000 - Total Charges for Services 5,024,000 1,834,919 217,056 204,042 211,195 194,621 421,097 405,816 (763,919) (1,071,000) (1,834,919) 72.4% 583.0% 125.7% 0.0% 0.0% 0.0% 0.0% Miscellaneous Revenue Investment earnings 20,000 2,599 12,648 10,049 63.2% Contributions/Donations 30,000 15,859 600 (15,259) 2.0% Total Miscellaneous Revenue 50,000 18,458 13,248 (5,210) 26.5% Transfers N Total Revenues 450,000 - - 0.0% 6,819,000 2,151,538 623,502 (1,528,037) 9.1% EXPENDITURES: 11 Salaries 352,034 88,009 73,947 (14,062) 21.0% 21 FICA 33,268 8,317 5,551 (2,766) 16.7% 23 Ft.i-tS 44,708 11,177 9,407 (1,770) 21.0% 24 Industrial Insurance 6,795 1,699 907 (791) 13.4% 25 Medical, Dentail, Life, Optical 40,794 10,199 8,984 (1,214) 22.0% 41 Professional Services 856,000 73,765 163,439 89,674 19.1% 43 Travel - - 29 29 44 Advertising - 953 953 47 Public Utility Services - - 2,714 2,714 48 Repairs and Maintenance 1,325,000 63,441 421 (63,020) 0.0% Total Operating Expenses 2,658,599 256,606 266,352 9,745 10.0% Capital Expenses 64 Capital Outlay 6,196,000 1,252,451 422,058 (830,393) 6.8% 6,196,000 1,252,451 422,058 (830,393) 6.8% Total Expenditures 8,854,599 1,509,058 688,410 (820,648) 7.8% Change in fund balances (2,035,599) 642,481 (64,908) (707,389) 3.2% Beginning Fund Balance 3,621,865 3,621,865 2,873,425 (748,440) 79.3% Ending Fund Balance 1,586,266 4,264,346 2,808,517 (1,455,829) 177.1% Cash and Investments $ 2,789,490 36 City of Tukwila Land Acquisition, Rec and Park Development Fund 301 - Revenue and Expenditures As of March 31, 2019 REVENUE: General Revenue Excess Prop Tax Levy - Dw msh Hill Real Estate Excise Taxes Total General Revenue 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Budget Budget 60,000 - 49,715 49,715 60,000 49,715 49,715 Intergovernmental Revenue State Grants- Duwarrish Hill Reserve 17,769 17,769 82.9% Total Charges for Services - 17,769 17,769 Miscellaneous Revenue hvestment earnings 15,000 3,487 6,506 3,019 43.4% Total Miscellaneous Revenue 15,000 3,487 6,506 3,019 43.4% Trasnfers In 53,320 - 0.0% Total Revenues 128,320 3,487 73,990 70,503 57.7% EXPENDITURES: 24 Industrial hsurance 31 Office and Operating Supplies 41 Professional Services Total Operating Expenses Capital Expenses 65 Capital Outlay 12 12 786 786 325,000 61,420 22,299 (39,121) 6.9% 325,000 61,420 23,097 (38,323) 7.1% 280,000 280,000 29,004 29,004 (29,004) 0.0% (29,004) 0.0% Indirect Cost Allocation 0.0% Total Expenditures 605,000 90,424 23,097 (67,327) 3.8% Change in fund balances Beginning Fund Balance Ending Fund Balance (476,680) (86,937) 50,893 137,830 -10.7% 1,019,562 1,019, 562 1,133,268 113,706 111.2% 542,882 932,625 1,184,161 251,536 218.1% Cash and Investments $ 1,136,917 37 City of Tukwila Urban Renewal Fund 302 - Revenue and Expenditures As of March 31, 2019 REVENUE: Miscellaneous Revenue Investment earnings Total Miscellaneous Revenue Sale of Capital Assets 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Budget Budget 10,000 2,473 13,973 11,500 139.7% 10,000 2,473 13,973 11,500 139.7% Total Revenues 10,000 2,473 13,973 11,500 139.7% EXPENDITURES: 20 Benefits - 1 1 41 Professional Services - 3,414 3,414 47 Public Utility Services - 10,281 10,281 Total Operating Expenses - 13,696 13,696 Capital Expenses 64 Capital Outlay Total Capital Expenses Transfers Out Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 35,000 - - 0.0% 35,000 - 0.0% 200,000 50,000 (50,000) 0.0% 235,000 50,000 13,696 (36,304) 5.8% (225,000) (47,527) 277 47,805 -0.1% 2,213,064 2,213,064 7,514,419 5,301,355 339.5% 1,988,064 2,165,537 7,514,696 5,349,160 378.0% Cash and Investments $ 2,278,209 38 City of Tukwila General Government Improvements Fund 303 - Revenue and Expenditures As of March 31, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Budget Budget REVENUE: Miscellaneous Revenue Investment earnings 500 105 2,805 2,700 561.1% Total Miscellaneous Revenue 500 105 2,805 2,700 561.1% Transfers In 200,000 50,000 50,000 25.0% Total Revenues 200,500 50,105 52,805 2,700 26.3% EXPENDITURES: 11 Salaries 111,855 27,964 (27,964) 0.0% 13 Overtime - - 21 FICA 8,723 2,181 - (2,181) 0.0% 23 i±xS 14,206 3,552 - (3,552) 0.0% 24 Industrial Insurance 2,324 581 33 (548) 1.4% 25 Medical, Dentail, Life, Optical 16,340 4,085 - (4,085) 0.0% 41 Professional Services 20,000 0.0% 48 Repairs and Maintenance - - - Total Operating Expenses 173,448 38,362 33 (38,329) 0.0% Capital Expenses 65 Capital Outlay 179,647 0.0% Total Capital Expenses 179,647 - - 0.0% Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 353,095 38,362 33 (38,329) 0.0% (152,595) 11,743 52,772 41,029 -34.6% 337,761 337,761 477,761 140,000 141.4% 185,166 349,504 530,533 181,029 286.5% Cash and Investments $ 532,844 39 City of Tukwila Fire Improvement Fund 304- Revenue and Expenditures As of March 31, 2019 REVENUE: Charges for Sevices Fire Impact Fees Total Charges for Services 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Budget Budget 500,000 20,815 255,079 234,264 51.0% 500,000 20,815 255,079 234,264 51.0% Miscellaneous Revenue Investment earnings 100 3 741 738 741.4% Total Miscellaneous Revenue 100 3 741 738 741.4% Total Revenues 500,100 20,818 255,820 235,003 51.2% EXPENDITURES: Transfers Out 500,000 125,000 (125,000) 0.0% Total Expenditures Change in fund balances 500,000 125,000 (125,000) 0.0% 100 (104,182) 255,820 360,003 255820.4% Beginning Fund Balance 7,412 7,412 167,136 159,724 2254.9% Ending Fund Balance 7,512 (96,770) 422,956 519,727 5630.4% Cash and Investments $ 422,956 40 City of Tukwila Public Safety Plan Fund 305- Revenue and Expenditures As of March 31, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Budget Budget REVENUE: General Revenue Mitigation Fees (Tukw ila South) 300,000 - - 0.0% Excise Tax 500,000 36,980 38,087 1,107 7.6% State Entitlements - MVFT Cities - - - - Total Intergovernmental Revenue 800,000 36,980 38,087 1,107 4.8% Miscellaneous Revenue Bond Proceeds 58,175,046 - - 0.0% Investment earnings 300,000 73,143 79,826 6,684 26.6% Unrealized Gain/(Loss) on Investments - - Facilities Rent - 27,263 27,263 . Total Miscellaneous Revenue 300,000 73,143 107,089 33,947 35.7% Transfers In 2,250,000 - 0.0% Sale of Capital Assets 4,889,300 0.0% Total Revenues EXPENDITURES: 66,414,346 110,123 145,176 35,054 0.2% 35 Small Tools and Minor Equipment 324,578 65,278 20,614 (44,664) 6.4% 41 Professional Services - - 473 473 45 Operating Rentals & Leases 47 Public Utility Services - - 9,384 9,384 - 49 Miscellaneous - - (107,567) (107,567) 61 Capital Outlay 39,272,000 3,206,559 635,076 (2,571,483) 1.6% 39,596,578 3,271,837 557,980 (2,713,857) 1.4% Transfer Out Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 300,000 75,000 (75,000) 0.0% 39,896,578 3,346,837 557,980 (2,788,857) 1.4% 26,517,768 (3,236,715) (412,804) 2,823,911 -1.6% 13,038,494 13,038,494 15,232,963 2,194,469 116.8% 39,556,262 9,801,779 14,820,159 5,018,380 37.5% Cash and Investments $ 5,297,993 41 City of Tukwila City Facilities Fund 306- Revenue and Expenditures As of March 31, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Budget Budget REVENUE: Miscellaneous Revenue Total Miscellaneous Revenue 7,500,000 - 0.0% Trasnfers In 201,050 201,050 Total Revenues 7,500,000 EXPENDITURES: 49 Mscellaneous 62 Capital Outlay Transfers Out Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 201,050 201,050 2.7% (25,000) 2,879,000 197,853 12, 318,891 (25,000) 12,121,038 427.9% 1,750,000 437,500 201,050 (236,450) 11.5% 4,629,000 635,353 12,494,941 11,859,588 269.9% 2,871,000 (635,353) (12,293,891) (11,658,538) -428.2% 1,914,000 1,914,000 13,079,590 11,165,590 683.4% 4,785,000 1,278,647 785,699 (492,948) 16.4% Cash and Investments $ 929,124 42 City of Tukwila Water Fund 401 - Revenue and Expenditures As of March 31, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Budget Budget REVENUE: Charges for Services Water Sales 7,206,000 1,360,250 1,291,926 (68,324) 17.9% Security - - 30 30 Total Charges for Services 7,206,000 1,360,250 1,291,956 (68,294) 17.9% Miscellaneous Revenue Investment earnings 31,000 Connection Fees 80,000 Other - Total Miscellaneous Revenue Total Revenues 5,916 21,645 15,729 69.8% 900 900 1.1 % 145 145 - 111,000 5,916 22,690 16,774 20.4% 7,317,000 1,366,166 1,314,647 (51,519) 18.0% EXPENDITURES: 11 Salaries 607,746 151,937 128,008 (23,928) 21.1% 12 Extra Labor 4,000 1,000 - (1,000) 0.0% 13 Overtime 7,000 1,750 6,088 4,338 87.0% 21 FICA 48,679 12,170 10,325 (1,844) 21.2% 23 PERS 77,184 19,296 17,109 (2,187) 22.2% 24 Industrial Insurance 16,416 4,104 3,950 (154) 24.1% 25 Medical, Dentail, Life, Optical 139,605 34,901 28,482 (6,420) 20.4% 28 Uniform Clothing 1,330 333 - (333) 0.0% 31 Office and Operating Supplies 144,300 33,307 18,356 (14,951) 12.7% 33 Water Purchased for Resale 3,060,250 423,949 645,972 222,023 21.1% 35 Small Tools and Mnor Equipment 11,000 7,269 213 (7,056) 1.9% 41 Professional Services 482,500 20,395 28,384 7,988 5.9% 42 Communication 2,500 419 1,447 1,029 57.9% 43 Travel 1,500 229 229 - 15.2% 45 Operating Rentals and Leases 162,646 49,462 40,287 (9,176) 24.8% 46 Insurance 18,051 18,051 17,227 (824) 95.4% 47 Public Utility Services 25,370 6,867 3,827 (3,040) 15.1% 48 Repairs and Maintenance 15,000 7,985 13,311 5,327 88.7% 49 Miscellaneous 1,071,000 17,868 212,724 194,856 19.9% Total Operating Expenses 5,896,077 811,290 1,175,938 364,649 19.9% Capital Expenses 64 Capital Outlay 71 Debt Service Principal 83 Debt Service Interest Transfers Out 622,500 25,976 134,242 13,006 33,772 7,795 5.4% 0.0% 0.0% 769,748 25,976 33,772 7,795 4.4% 985,076 246,269 195,451 (50,818) 19.8% Indirect Cost Allocation 0.0% Total Expenditures 7,650,901 1,083,535 1,405,161 321,626 18.4% Change in fund balances (333,901) 282,631 (90,515) (373,146) 27.1% Beginning Fund Balance 5,149,522 5,149,522 6,057,771 908,249 117.6% Ending Fund Balance 4,815,621 5,432,153 5,967,256 535,103 123.9% Cash and Investments $ 3,064,025 43 City of Tukwila Sewer Fund 402 - Revenue and Expenditures As of March 31, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Budget Budget REVENUE: Charges for Services Sewer Sales 9,732,000 2,288,938 2,422,179 133,241 24.9% Total Charges for Services 9,732,000 2,288,938 2,422,179 133,241 24.9% Miscellaneous Revenue Investment earnings 55,000 10,658 39,560 28,901 71.9% Connection Fees 125,000 20,400 34,356 13,956 27.5% Total Miscellaneous Revenue 180,000 31,058 73,916 42,857 41.1% Total Revenues 9,912,000 2,319,996 2,496,095 176,099 25.2% EXPENDITURES: 11 Salaries 385,088 96,272 99,082 2,810 25.7% 13 Overtime 4,442 1,111 4,129 3,019 93.0% 21 FICA 29,946 7,487 7,810 323 26.1% 23 PERS 48,907 12,227 13,140 913 26.9% 24 Industrial Insurance 9,538 2,385 2,677 292 28.1% 25 Medical, Dentail, Life, Optical 86,267 21,567 27,244 5,677 31.6% 28 Uniform Clothing 570 143 - (143) 0.0% 31 Office and Operating Supplies 21,600 5,680 6,351 671 29.4% 33 Metro Sew age Treatment 4,762,000 1,182,427 1,225,884 43,458 25.7% 35 Small Tools and rvinor Equipment 5,000 394 - (394) 0.0% 41 Rofessional Services 536,000 15,918 23,130 7,212 4.3% 42 Communication 2,500 216 803 587 32.1% 43 Travel 2,000 306 306 - 15.3% 44 Advertising 150 - - 0.0% 45 Operating Rentals and Leases 92,930 28,689 22,737 (5,952) 24.5% 46 Insurance 10,968 10,968 10,828 (140) 98.7% 47 Public Utility Services 43,000 9,941 7,389 (2,552) 17.2% 48 Repairs and Maintenance 49,000 8,853 33,881 25,028 69.1% 49 Miscellaneous 1,188,700 14,061 289,871 275,809 24.4% Total Operating Expenses 7,278,606 1,418,643 1,775,261 356,618 24.4% Capital Expenses 64 Capital Outlay 71 Debt Service Principal 83 Debt Service Interest 2,436,000 106,747 4,853 (101,894) 0.2% 326,892 - - - 0.0% 32,382 - - 0.0% 2,795,274 106,747 4,853 (101,894) 0.2% Transfers Out 701,036 175,259 146,111 (29,148) 20.8% Indirect Cost Allocation 0.0% Total Expenditures 10,774,916 1,700,649 1,926,224 225,576 17.9% Change in fund balances (862,916) 619,347 569,870 (49,477)-66.0% Beginning Fund Balance 9,174,430 9,174,430 10,212,080 1,037,650 111.3% Ending Fund Balance 8,311,514 9,793,777 10,781,950 988,173 129.7% Cash and Investments $ 4,669,361 44 City of Tukwila Foster Golf Course 411 - Revenue and Expenditures As of March 31, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Budget Budget REVENUE: General Revenue Excise Taxes Total General Revenue Charges for Services Sale of Merchandise Green Fees, hstruction Total Charges for Services 2,900 575 1,003 428 34.6% 2,900 575 1,003 428 34.6% 135,000 1,041,500 1,176,500 15,469 80,265 95,734 20,147 101,583 121,730 4,679 14.9% 21,318 9.8% 25,997 10.3% Miscellaneous Revenue Investment earnings 500 74 2,806 2,733 561.2% Rents and Concessions 306,000 31,732 36,871 5,140 12.0% Other 8,000 17 (9) (26) -0.1% Total Miscellaneous Revenue 314,500 31,823 39,668 7,846 12.6% Total Revenues 1,793,900 203,131 237,402 34,271 13.2% EXPENDITURES: 11 Salaries 607,437 151,859 140,377 (11,483) 23.1% 12 Extra Labor 85,000 21,250 12,667 (8,583) 14.9% 13 Overtime 1,000 250 97 (153) 9.7% 21 FICA 55,205 13,801 11,452 (2,349) 20.7% 23 PERS 77,195 19,299 19,195 (104) 24.9% 24 industrial insurance 16,854 4,214 5,023 809 29.8% 25 Medical, Dentail, Life, Optical 145,933 36,483 33,908 (2,576) 23.2% 26 Unemployment Compensation 5,600 1,400 (1,400) 0.0% 28 Unitform Clothing 1,100 275 235 (40) 21.4% 31 Office and Operating Supplies 87,000 20,994 15,057 (5,937) 17.3% 34 Items purcashed for resale 83,000 33,345 46,951 13,606 56.6% 35 Small Tools and Minor tquiprnent 37,000 32,407 1,312 (31,095) 3.5% 41 Frofessional Services 6,000 2,269 2,800 531 46.7% 42 Communication 5,600 1,039 2,149 1,110 38.4% 43 Travel 500 200 1,708 1,508 341.7% 44 Advertising 5,000 1,796 750 (1,045) 15.0% 45 Operating Rentals and Leases 149,537 34,526 36,935 2,409 24.7% 46 Insurance 23,000 23,000 21,516 (1,484) 93.5% 47 Public Utility Services 71,700 24,593 45,195 20,602 63.0% 48 Repairs and Maintenance 20,000 535 5,710 5,174 28.5% 49 Iviscellaneous 41,500 3,461 12,085 8,624 29.1% Total Operating Expenses 1,525,161 426,995 415,119 (11,876) 27.2% Capital Expenses 64 Capital Outlay Transfers Out 50,000 0.0% 50,000 0.0% 190,183 47,546 47,421 (125) 24.9% Indirect Cost Allocation - 0.0% Total Expenditures 1,765,344 474,541 462,540 (12,001) 26.2% Change in fund balances 28,556 (271,410) (225,138) 46,272 -788.4% Beginning Fund Balance 640,081 640,081 313,282 (326,799) 48.9% Ending Fund Balance 668,637 368,671 88,144 (280,527) 13.2% Cash and Investments $ 374,088 45 City of Tukwila Surface Water Fund 412 - Revenue and Expenditures As of March 31, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date 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 6,663,000 6,663,000 3,332,504 1,527,697 3,332,504 1,527,697 (1,804,807) 22.9% (1,804,807) 22.9% 2,367,000 - 0% 40,000 8,082 11,729 3,647 29.3% 40,000 8,082 11,729 3,647 29.3% 9,070,000 3,340,586 1,539,426 (1,801,160) 17.0% EXPENDITURES: 11 Salaries 1,072,529 268,132 238,208 (29,924) 22.2% 12 Extra Labor 8,000 2,000 - (2,000) 0.0% 13 Overtime 9,000 2,250 9,899 7,649 110.0% 21 FICA 84,489 21,122 18,948 (2,175) 22.4% 23 t-t1-tS 136,212 34,053 31,928 (2,125) 23.4% 24 Industrial Insurance 27,463 6,866 6,597 (269) 24.0% 25 Medical, Dentail, Life, Optical 232,509 58,127 51,304 (6,823) 22.1% 28 Uniform Clothing 1,500 375 - (375) 0.0% 31 Office and Operating Supplies 87,500 42,676 9,153 (33,523) 10.5% 35 Small Tools and tvtnor Equipment 5,000 302 302 - 6.0% 41 Professional Services 1,966,850 145,188 54,461 (90,727) 2.8% 42 Communication 2,000 104 2,531 2,428 126.6% 43 Travel 2,000 35 94 59 4.7% 44 Advertising 500 - 0.0% 45 Operating Rentals and Leases 407,386 106,138 100,851 (5,286) 24.8% 46 Insurance 27,077 27,077 30,763 3,686 113.6% 47 Public Utility Services 107,200 10,823 11,271 448 10.5% 48 Repairs and Maintenance 37,000 5,985 5,985 16.2% 49 Miscellaneous 726,300 2,155 165,465 163,310 22.8% Total Operating Expenses 4,940,515 733,408 737,760 4,353 14.9% Capital Expenses 64 Capital Outlay 71 Debt Service Principal 83 Debt Service Interest Transfers Out 2,585,000 289,042 12,127 611,586 44,903 (566,683) 1.7% 0.0% 0.0% 2,886,169 611,586 44,903 (566,683) 1.6% 1,106,540 276,635 215,489 (61,146) 19.5% Indirect Cost Allocation 0.0% Total Expenditures 8,933,224 1,621,628 998,152 (623,476) 11.2% Change in fund balances 136,776 1,718,957 541,274 (1,177,684) 395.7% Beginning Fund Balance 754,303 754,303 2,595,103 1,840,800 344.0% Ending Fund Balance 891,079 2,473,260 3,136,377 663,116 352.0% Cash and Investments $ 2,015,687 46 City of Tukwila Equipment Rental/Replacement Fund 501 - Revenue and Expenditures As of March 31, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Budget Budget REVENUE: Charges for Services ERR O&M Dept Charges 2,071,944 580,744 517,987 (62,757) 25.0% Equipment Replacement Charges 1,202,726 216,097 300,681 84,585 25.0% Total Charges for Services 3,274,670 796,841 818,668 21,827 25.0% Miscellaneous Revenue Investment earnings 14,269 859 25,815 24,956 180.9% Insurance Proceeds - 68,973 68,973 Other 150 35 35 23.6% Total Miscellaneous Revenue 14,419 859 94,823 93,964 657.6% Sale of Capital Assets 30,000 3,716 3,716 12.4% Transfers In 300,000 282,641 - (282,641) 0.0% Total Revenues 3,619,089 1,080,341 917,208 (163,134) 25.3% EXPENDITURES: 11 Salaries 405,959 101,490 91,877 (9,613) 22.6% 12 Extra Labor 32,000 8,000 (8,000) 0.0% 13 Overtime 1,858 465 210 (254) 11.3% 21 FICA 33,859 8,465 6,989 (1,476) 20.6% 23 PERS 51,557 12,889 11,815 (1,075) 22.9% 24 Industrial Insurance 12,349 3,087 3,015 (72) 24.4% 25 Medical, Dentail, Life, Optical 104,544 26,136 24,023 (2,113) 23.0% 28 Uniform Clothing 950 238 - (238) 0.0% 31 Office and Operating Supplies 3,000 383 751 368 25.0% 34 Items Purchased for Resale 750,000 118,727 125,292 6,565 16.7% 35 Small Tools and IWnor Equipment 5,000 2,568 1,285 (1,283) 25.7% 41 Professional Services 4,000 956 338 (618) 8.4% 42 Communication 2,000 462 1,066 604 53.3% 43 Travel 1,500 182 158 (24) 10.5% 45 Operating Rentals and Leases 77,617 23,242 24,209 967 31.2% 46 Insurance 68,853 68,853 70,152 1,299 101.9% 48 Repairs and Maintenance 120,000 17,922 9,733 (8,189) 8.1% 49 Mscellaneous 12,000 4,337 3,762 (575) 31.3% 64 Capital Outlay 2,380,000 1,794,766 119,773 (1,674,994) 5.0% Transfers Out 368,158 92,040 92,040 (0) 25.0% Indirect Cost Allocation - 0.0% Total Expenditures 4,435,204 2,285,205 586,484 (1,698,721) 13.2% Change in fund balances (816,115) (1,204,864) 330,724 1,535,587 -40.5% Beginning Fund Balance 3,874,899 3,874,899 4,294,902 420,003 110.8% Ending Fund Balance 3,058,784 2,670,035 4,625,626 1,955,590 151.2% Cash and Investments $ 4,443,610 47 City of Tukwila Insurance Fund 502 - Revenue and Expenditures As of March 31, 2019 REVENUE: Charges for Services Employee Benefit Programs Total Charges for Services 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Budget Budget 1,200 152 822 670 68.5% 1,200 152 822 670 68.5% Miscellaneous Revenue Investment earnings 55,995 15,240 15,704 464 28.0% Employee Trust Contibutions 349,024 47,756 48,441 685 13.9% Employer Trust Contributions 6,157,653 1,568,571 1,443,128 (125,443) 23.4% Total Miscellaneous Revenue 6,562,672 1,631,567 1,507,273 (124,294) 23.0% Total Revenues 6,563,872 1,631,719 1,508,096 (123,624) 23.0% EXPENDITURES: 25 Medical, Dental, Life, Optical 6,656,300 1,664,075 1,167,999 (496,076) 17.5% 41 Professional Services 85,199 7,490 1,197 (6,293) 1.4% 49 Miscellaneous 20,204 626 1,092 466 5.4% Transfers Out 142,959 35,740 35,740 25.0% Indirect Cost Allocation 0.0% Total Expenditures 6,904,662 1,707,930 1,206,028 (501,903) 17.5% Change in fund balances Beginning Fund Balance Ending Fund Balance (340,790) (76,211) 302,068 378,279 -88.6% 1,137,704 1,137,704 610,576 (527,128) 53.7% 796,914 1,061,493 912,644 (148,849) 114,5% Cash and Investments $ 2,038,998 48 City of Tukwila LEOFF Insurance Fund 503 - Revenue and Expenditures As of March 31, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Budget Budget REVENUE: Miscellaneous Revenue Investment earnings 1,533 357 846 489 55.2% Employer Trust Contributions 265,000 66,250 62,574 (3,676) 23.6% Total Miscellaneous Revenue 266,533 66,607 63,420 (3,187) 23.8% Total Revenues 266,533 66,607 63,420 (3,187) 23.8% EXPENDITURES: 25 Medical, Dental, Life, Optical 458,756 114,689 115,908 1,219 25.3% 41 Professional Services 6,499 1,625 - (1,625) 0.0% 49 Mscellaneous 500 0.0% Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 465,755 116,314 115,908 (405) 24.9% (199,222) (49,707) (52,488) (2,781) 26.3% 527,005 527,005 597,983 70,978 113.5% 327,783 477,298 545,495 68,197 166.4% Cash and Investments $ 258,861 49 50 City of Tukwila City Council Finance Committee FINANCE COMMITTEE Meeting Minutes July22, 2019 - 5:30 p.m. - Hazelnut Conference Room, City Hall Councilmembers: Thomas McLeod, Chair; De'Sean Quinn, Kathy Hougardy Mayor & Staff: Allan Ekberg, David Cline, Henry Hash, Ben Hayman, Jay Wittwer, Dawn Judkins, Vicky Carlsen, Jeff Friend, Laurel Humphrey, James Booth, Jeremy Brecher- Haimson CALL TO ORDER: Chair McLeod called the meeting to order at 5:30 p.m. I. PRESENTATIONS II. BUSINESS AGENDA A. May 2019 Departmental Budget-to-Actuals Report Staff presented the Committee with the May 2019 Financial Report, which describes the general state of departmental expenditures and highlights significant trends. General Fund expenditures totaled $27.1 million as compared to the allocated budget of $27.4 million. The allocated budget reflects year-to-date spending patterns of the previous year. Significant unbudgeted events include the East Marginal Way power pole accident on April 5 and the February snowstorms. The City filed a claim with the Washington State Cities Insurance Authority for reimbursement of the expenditures associated with the power pole incident, and partial payment has been received with the balance coming in later. DISCUSSION ONLY. B. 2019 1st Quarter Financial Report Staff presented a summary of the 2019 1st Quarter financial report, including budget variances, sales and property tax and other revenues, expenditures, departments, fund balance, special revenue funds, capital projects, enterprise funds, and internal service funds. The City is on track to meet its reserve policy at year-end. FORWARD TO AUGUST 12, 2019 COMMITTEE OF THE WHOLE. C. Fire Department Budget: Service Levels Chair McLeod opened the discussion stating that the Fire Department has consistently been over budget since 2012, and this Committee will be working to identify the right funding and service model going forward. He urged everyone to keep an open mind and expect to have honest conversations, and that the Council will be making the best decision for the community. Staff noted that there will need to be a 2019 budget amendment for Fire regardless of this decision - making process. Building upon previous Committee discussions on the Fire Department budget, staff provided an overview of minimum and current service levels, excluding the Fire Marshal's Office. There is not a specific state statute that requires cities to provide fire protection services, but the RCW does specify that cities must set their own service levels and performance objectives 51 52 2019 1st Quarter Financial Report City of Tukwila August 12, 2019 General Fund 2019 Revenues vs Expenditures (Through m Bch 2019 ...... e6EL=Kas August 12,2019 . «� -----� � � I �---------� � -----? 3f0 $� R$6 m 2019 1st Quarter Financial Report 2 01 01 1st Quarter Revenues PROPERTY TAX SALES TAX ADMISSIONS TAX UTILITY TAX I NTERFLI ND UTILITY TAX GAMBLING & EXCISE TAX LI CENSES AND PERM ITS INTERGOVERNM ENTAL REVENUE CHARGES FI ERVICES Year -to -Date General Fund Revenues Compared to Budget (Through March 2019) S,213 Oi 12E4 s3s FINES & PENALTIES MISC INDIRECT COST ALLCCATICN August 12, 2019 <373 $0 $1 :000 52,000 a VTD Ac:ua I 53 000 a YTD Budget S 54.030 nQu5ano5 $5,000 $3,000 2019 1st Quarter Financial Report 3 15 „C 413 ,133 J 3 3 August 12, 2019 Sales Tax Revenue 2019 - 15' Quarter 2.C1C- i.j.; '21.1119 Acut 2019 1st Quarter Financial Report 4 Property Tax 18,000,000 16,000,000 10,000,000 Property Tax Revenue 2 19E StSuarter August 12, 2019 2019 1st Quarter Financial Report 5 • Utility taxes - $1.0 million • Interfund utility taxes - $524.8 thousand • Gambling and excise taxes - $984.8 thousand • Licenses and permits revenue - $3.2 million • Intergovernmental revenue - $987.1 thousand • Charges for services - $526.5 thousand August 12, 2019 2019 1st Quarter Financial Report 6 01 General Fund Expenditures Yearto Date Department Expenditures Compared to Allocated Budget (Through March 2019) • $90 City Council ▪ $99 Mayor Administrative Services Finance $592 $597 $369 $457 $779 E $111 Attorney $160 Recreation Community Development Municipal Court Police Fire Technology & Innovation Svcs Public Works Park Maintenance $923 $700 $765 $292 $314 $837 $830 $399 $439 $980 $467 $498 $1,072 Street Maintenance & $1,495 Operations August 12, 2019 Dept 20 $1,438 $0 $1,000 $2,340 $2,240 $2,000 $3,000 a YTD Actual YTD Budget $3,268 $3,128 $4,563 $4,899 $4,000 $5,000 $6,000 housands 2019 1st Quarter Financial Report 7 General Fund Expenditures (cont.) Department Overtime Supplies Combined Police $ - $ 143 $ 143 Fire 30,313 285 30,598 Public Works - 286 286 Park Maintenance - 452 452 Street Maintenance and Operations 19,463 30,555 50,018 Total $ 49,777 $ 31,721 $ 81,497 August 12, 2019 2019 1st Quarter Financial Report 8 a) General Fund Expenditures (cont.) • Community Development - $7.5 thousand over budget • Fire - $138.5 thousand over budget • Street Maintenance and Operations - $56.8 thousand over budget August 12, 2019 2019 1st Quarter Financial Report 9 Other Funds —Special Revenue Special Revenue Lodging Tax Seizure Beginning Fund Balance $ 1,617,625 $ 233,688 Revenues 165,162 26,158 Expenditures (27,626) (5,384) Ending Fund Balance $ 1,755,161 $ 254,462 August 12, 2019 2019 1st Quarter Financial Report 10 0) w Other Funds -Capital Projects Capital Projects Residential Streets Bridges and Arterial Streets Land Acq, Rec. and Park Development Urban Renwal Beginning Fund Balance Revenues Expenditures $ 115,544 1,371,993 (640, 421) $ 2,873,425 623,502 (688, 410) $ 1,133,268 73,990 (23, 097) $ 7,514,419 13,973 (13, 696) Ending Fund Balance $ 847,116 $ 2,808,517 $ 1,184,161 $ 7,514,696 Capital Projects (Cont.) General Government Fire Improvement Public Safety Plan City Facilities Beginning Fund Balance Revenues Expenditures $ 477,761 52,805 (33) $ 167,136 255,820 - $ 15,232,963 145,176 (557,980) $ 13,079,590 201,050 (12,494,941) Ending Fund Balance $ 530,533 $ 422,956 $ 14,820,159 $ 785,699 August 12, 2019 2019 1st Quarter Financial Report 11 Other Funds -Enterprise Enterprise Water Sewer Golf Course Surface Water Beginning Fund Balance Revenues Expenses $ 6,057,771 1,314,647 (1,405,161) $ 10,212,080 2,496, 095 (1,926,224) $ 313,282 237,402 (462, 540) $ 2,595,103 1,539,426 (998,152) Ending Fund Balance $ 5,967,256 $ 10,781,950 $ 88,144 $ 3,136,377 August 12, 2019 2019 1st Quarter Financial Report 12 0) Other Funds —Internal Service Internal Service Fleet Self -Insured Healthcare Plan LEOFF 1 Retiree Self - Insured Healthcare Plan Beginning Fund Balance Revenues Expenses $ 4,294,902 917,208 (586,484) $ 610,576 1,508,096 (1,206,028) $ 597,983 63,420 (115,908) Ending Fund Balance $ 4,625,626 $ 912,644 $ 545,495 August 12, 2019 2019 1st Quarter Financial Report 13