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HomeMy WebLinkAboutCOW 2019-10-14 Item 3B - Report - 2019 2nd Quarter Financial ReportGENDA OPSIS --- - ------- -- -- - ---- Meetin Date Prepared by Azia)vr's review Cannel/ ry,iew 10/14/19 Jeff frf ITEM INFORMATION ITEM No, 3.B. S FAH, SPONSOR: JEFF FRIEND ORIGIN \II,., \CUNO.\ D VIE: 10/14/19 AGEND \ ITEI\ I TITLE 2019 2nd Quarter Financial Report C VNGORY 1 Discussion 10/14/19 El Alotion Allg Dale El Reaution All,gDate E Ordinance ,1I i:g Dale LIB& Award AIt Dale Ell Pub/ic Hearing A[Ii Dale El Other illl,g Dale AR,gDale SPONSOR 'OH nil/ Mayor I IR DCD Finance EFire L7T EPriR lice EPIV Court SPONSOR'S Presentation of financial results from the second quarter of 2019 SuNIMARY REVIEWED BY r caw. mtg. F Trans &Infrastructure DATE: 09/23/19 N CDN Comm 0 Finance Comm. 7 Public Safety Comm. Comm. El Planning Comm. Cl IAIR: MCLEOD Arts Comm. El Parks COMMFITEE RECOMMENDATIONS: SroNsoR/ADNIN. Comm Finance ri rE For Information Only COST IMPACT / FUND SOURCE EXPENDITURE REQUIRIM AMOUNT BUDGETED APPROPRIATION REQUIRED $ $ $ Fund Source: Comments: MTG. DATE RECORD OF COUNCIL ACTION 10/14/19 MTG. DATE ATTACHMENTS 10/14/19 Informational Memorandum dated 9/9/2019 PowerPoint Minutes from the 9 23 Finance Committee meeting 33 34 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: September 9, 2019 SUBJECT: 2019 2nd Quarter Financial Report The quarterly financial report summarizes Citywide financial results and highlights significant items or trends. The second quarter financial report is based on financial data available as of September 9, 2019 for the reporting period ending June 30, 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. FINANCIAL SUMMARY The Financial Summary is a general description of the City's financial position as of June 30, 2019. For additional details, please see the Financial Results section that follows. Through June 30th, General Fund revenues exceeded expenditures by $617 thousand. General Fund revenues were $178 thousand over allocated budget and expenditures were under allocated budget by $156 thousand. $40,000 $35,000 530,000 525,000 -0 $70,000 C 0 $15,000 $10,000 $5,000 $33,723 General Fund 2019 Revenues vs Expenditures Through June 2019 $33,901 Revenues 2019 YTD Budget • 2019 Actual $33,440 $33,284 Expenditures 35 INFORMATIONAL MEMO Page 2 General Fund Revenue As of June 30th, sales tax continues to be slightly over allocated budget. Property tax is under allocated budget but is expected to catch up by year-end as the City's property tax levy for 2019 was larger than the annual property tax budget. Utility tax and gambling tax are areas of concern for the City. Utility tax revenue has been affected primarily by a downward trend in telephone tax revenues. Gambling tax revenue is under allocated budget primarily due to decreased revenues at one of the casinos in the city. The casino had been temporarily shut down in 2018 and revenues have not returned to historical levels since. The budget had been based on the higher historical revenue. Grant revenue is under allocated budget primarily due to the timing of grant draws. It is expected that grant revenue will increase as the year progresses. Despite these areas of concern, the outlook for General Fund revenue is good. If trends from the first half of the year continue, and property tax and grant revenue catch up to budget as expected, then General Fund revenue should match or exceed the annual budget. General Fund Expenditures As of June 30th, there were four unplanned, unexpected events that impacted the City's budget: • February snow events • East Marginal Way power poles accident • Code violations by a local business • Andover Park East propane leak For the 2019 -2020 biennial budget, departments were tasked with reducing their budgets by either 3% or 1.5% (Police, Fire). Through the second quarter, three General Fund departments were over allocated budget: Community Development, Fire, and Street Maintenance. Professional services costs for Community Development were higher than anticipated in the budget. However; most of these costs are revenue -backed and can be addressed with a budget amendment. Fire was significantly over allocated budget for salaries and benefits. This is primarily due to pipeline positions, retirement payouts, and overtime. Pipeline positions and retirement payouts are not a part of the annual budget. Overall, Fire's total expenses were at 52% of their overall annual budget half -way through the year. Street Maintenance and Operations was greatly impacted by two unplanned, unexpected events; the February snow events and the power poles falling on East Marginal Way. Due to these events, overtime costs and supplies costs were significantly greater than anticipated. These events combined with the replenishment of inventory resulted in Street Maintenance being significantly over allocated budget. It should be noted that costs related to the power pole incident will be fully reimbursed by the Washington Cities Insurance Authority. In September, the Finance department began the process of gathering and reviewing items in preparation for proposing amendments to the 2019 annual budget. Other Funds As of June 30th, with the exception of the Residential Streets fund, all fund balances for Special Revenue funds, Enterprise funds, Capital Projects funds, and Internal Services funds were strong. 36 INFORMATIONAL MEMO Page 3 The Residential Streets fund balance was a negative $774 thousand. This is due to timing as most expenditures were incurred through June for the 42nd Ave S and 53rd Ave S projects while utility partners weren't billed until August for their portion of the costs. Additionally, Seattle City Light and the City disagree over the amount of costs to be funded by the utility for their portion of undergrounding costs as the original estimates were significantly less than the actual costs. As a result, the lack of additional Seattle City Light funding has had a negative impact on the fund. Staff are still seeking to collect funds from Seattle City Light. the situation will be addressed via budget amendment. Despite these issues, the fund had a positive fund balance of $115 thousand as of August 31 st FINANCIAL RESULTS 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. Revenues Through the second quarter, general fund revenues totaled $33.9 million compared to an allocated budget of $33.7 million and were $1.4 million higher than revenues collected for the same period in the prior year. Sales Tax Property Tax Licenses and Pe Intergovernmental Revenue Utility Tax Gambling and Excise Tax Charges For Services Indirect Cost Allocation Interfund Utility Tax Misc. Admissions Tax Fines & Penalties Year -to -Date General Fund Revenues Compared to Allocated Budget Through June 2019 1,495 $1,273 $1,273 ,452 22 $475 $485 $490 405 00 66 2,597 $2,835 970 2,335 2,024 $2,159 Thousands $9,562 $9,473 $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 $10,000 YTD Actual YTD Budget 37 INFORMATIONAL MEMO Page 4 Sales Tax As of June 301h. sales tax revenue was $0.6 million; $89.5 thousand over the allocated budged of $0.5 million and $66.1 thousand higher than sales tax revenue collected through the first quarter ofthe prior year. Sales Tax Revenue 201e onidovnrtc, 20,000,000 15,000,000 5,000,000 6WW20193tidget -~-o"o^"ual _=2019^="l Property Tax Through the second quarter, property tax revenue was $8.3million; $184.0thousand less than the allocated budget of $8.5 million. It is expected that collections will catch up to budget as $15.956 million was levied while the annual budget was $15.023million. Property Tax Revenue 20l-2nOQuarter ��2019 Bucget —20t wAci,,W 2 01sAc u � a 1 38 INFORMATIONAL MEMO Page 5 Other General Fund Revenues • Utility taxes were $2.0 million; $365.3 thousand less than the allocated budget of $2.4 million. Three categories of concern are telephone taxes ($214.7 thousand below allocated budget), gas tax ($101.8 thousand below allocated budget), and electric tax ($94.1 thousand below allocated budget). 1,800,000 1,600,000 1,400,000 1,200,000 1,000,000 $800,000 $600,000 $400,000 $200,000 Utility Tax Revenue by Year 2010 2011 2012 2013 2014 2015 2016 2017 2018 Telephone -Electric --- Sold Waste dississis.Cahle • lnterfund utility taxes were $1.5 million; $330 thousand over the allocated budget of $1.1 million. • Gambling and excise taxes through June were $2 million which was $134.9 thousand less than the allocated budget of $2.2 million. One casino was temporarily closed in the prior year. The budget anticipated that revenue would remain at historical levels for this casino; however, that has not been the case. • Licenses and permits revenue was $3.9 million; $481.7 thousand over the allocated budget of $3.5 million. Revenue from business licenses was $2.9 million; $545.2 over the allocated budget of $2.4 million. • Intergovernmental revenue was $2.6 million; $238.3 thousand less than the allocated budget of $2.8 million. The variance is primarily due to grant revenue and state entitlements being $182.1 thousand and $61.6 thousand below allocated budget, respectively, due to timing. These categories are expected to increase as the year progresses. • Charges for services were $1.7 million; $190.6 thousand over the allocated budget of $1.5 million. This is primarily due to plan check and review fees being $334.8 thousand over the allocated budget. Expenditures Unbudgeted, Unplanned Events Code Violations During the first quarter, it was discovered that a local business's production plant violated numerous building codes. As a result, the City expects to receive a total of $79.7K for associated costs related to inspections, reviews, and consulting. 39 INFORMATIONAL MEMO Page 6 Andover Park East Propane Leak In June, faulty piping in a large propane tank on Andover Park East was discovered which required the safe burn off ofvapors remaining after the removal ofthe liquid gas. OnAugust 16.the party responsible for the propane system was billed $21,707 to reimburse the city for costs associated with the event. Department Overtime and Benefits Materials Combined Police $ 2,794 $ 1,666 $ 3,460 Fire 10,806 707 11'513 Street Maintenance 6,198 6,198 Water 536 536 Snow Events During the month ofFebruary, the City experienced two winter snowstorms. Unbudgeb*dcosts 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 Tota| $ 49.777 $ 31,721 $ 81,407 East Marginal Way Power Pole Accident On April bm.there was a large accident where numerous power pu|mm fell over on East Marginal Way. Current estimates for this incident are as follows: Department Overtime and Benefits Re pairsmnd Maintenance Combined Aolaim totaling $245.2K has been initiated with the Washington Cities Insurance IAJfor reimbursement of the current estimated expenditures. A check was received in June for $178.9K (75Y6) 40 INFORMATIONAL MEMO Page 7 Year -to -Date Departmental Expenditures Year -to -Date Department Expenditures Compared to Allocated Budget Through June 2019 City Council • $183 • $209 Mayor Administrative Services Finance Attorney Recreation Community Development Municipal Court Police Fire Technology & Innovation Svcs $1,047 264 322 $1,178 $1,227 $907 $1,059 $1,363 $1,449 $1,554 $1,623 $1,801 $1,725 $623 $652 $9,331 Public Works Park Maintenance $1,022 $1,897 $2,025 $859 $870 Street Maintenance & ",rm1; J";>, ` rM; "r4" (i"a h i ti`i $2,374 Operations Dept 20 $ 2,104 $3,401 $3,200 $0 $2,000 $4,000 Major variances were: $6,527 $6,133 $6,000 $8,000 a YTD Actual YTD Budget $9,794 $10,000 $12,000 Thousands • Community Development is $75.9K over budget through June. Professional Services expenditures ($128.9K over allocated budget) have been greater than anticipated in the budget. The budget had assumed development activity would slow in 2019; however, this has not been the case. Therefore, services directly related to development activity, such as peer review, that are typically outsourced, are now over budget. It should be noted that a large portion of Professional Services are revenue -backed. Repairs and Maintenance expenditures have not been significantly incurred ($26.5K under allocated budget) while Miscellaneous Expenditures ($17.6K under allocated budget) have also not been incurred at the level anticipated. • Fire is $393.5K over budget. Salaries and benefits were $433.8K over budget resulting from three retirement payouts in June ($53K), unbudgeted pipeline positions ($214.6K) as well as overtime costs that were over budget through July ($166.2K). Services and supplies were under budget by about $40.3K 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. The topic was forwarded to the City Council of the Whole meeting on September 9th 41 INFORMATIONAL MEMO Page 8 • Street Maintenance and Operations was $270K over budget through July primarily due to overtime and supplies costs related to the snow events and the East Marginal Way power pole event. Purchases of supplies to replenish street maintenance inventory also contributed to the variance. This includes salt brine and sand ($37.2K), aluminum poles and luminaries ($25.4K), Malfunction Monitoring Units ($16K), pedestrian push buttons ($11.7K) and other miscellaneous items ($21.5K). ertime and Benefits Supplies Snow $ 19,463 30,555 Power Poi es* 13,297 129,233` Total 50,018 142,530 3Z760 $ 159,7 *Costs tra be ref burled by WC A' Fund Balance 192, 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 33,900,739 87,681 Expenditures (33,284,159) - Ending Fund Balance $ 13,959,242 $ 6,644,842 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. 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 349,780 66,133 Expenditures (65,845) (14,634) Ending Fund Balance $ 1,901,560 $ 285,187 Activity increased in the Lodging Tax fund during the second quarter as tourism increased. 42 INFORMATIONAL MEMO Page 9 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 2,226,270 (3,116,145) $ 2,873,425 2,010,161 (2,159,997) $ 1,133,268 235,048 (44,239) $ 7,575,693 28,293 (15,960) Ending Fund Balance $ (774,331) $ 2,723,589 $ 1,324,077 $ 7,588,027 Capital Projects Cont.)( General Government Fire Improvement Public Safety Plan City Facilities Beginning Fund Balance $ 477,761 $ 444,252 $ 15,232,963 $ 13,079,590 Revenues 105,680 298,555 248,068 402,100 Expenditures (33) - (3,327,742) (12,848,203) Ending Fund Balance $ 583,408 $ 742,807 $ 12,153,289 $ 633,487 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. The ending fund balance for the Residential Street funds is negative due to the timing of incurring costs related to the projects and billing utility partners $726 thousand for their portion (billed in August). Additional funds expected from Seattle City Light have not been received due to a disagreement with the utility over the amount of costs they were obligated to fund. Staff are still seeking to collect funds from Seattle City Light. Other alternatives for increasing the fund balance, such as transfers from other funds are being evaluated. Despite these issues, the fund had a positive fund balance of $115 thousand as of August 31 st Several arterial streets projects continued throughout the second quarter. The Boeing Access Road Bridge over Airport Way Seismic Retrofit is in design. Annual Overlay and Repair was completed while Annual Signal programs are underway. As part of the Public Safety Plan (PSP), construction of Fire Station 51 has begun while construction of the Justice Center continues. Excavation for Fire Station 52 has begun while the construction of the station is out to bid. 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. Below is the planned allocation of debt proceeds to Public Safety Plan and Public Works Shop projects: Justice Center Fire Station 51 Fire Station 52 Public Works Shops Total allocation $ 31,414,500 9,889,750 16, 870, 750 7,500,000 $ 65,675,000 43 INFORMATIONAL MEMO Page 10 Enterprise Funds The Cdv's four enterprise funds account for operations with revenues primarily provided from user fees, ohargea, 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 $ 6,057,771 $ 10,212,080 $ 313,282 $ 2,595103 Revenues 2,98I,590 5,025520 915,507 6,866874 Expenses (3,925,080) (4,084,672) /936,343\ (2,783,940) Utility capital projects include the 2O10small drainage project which kainits initial design stage. Golf course revenues increased during the second quarter as business picked up in the spring. 0nJuly 4m.the golf shop was burglarized and $13thousand of merchandise was stolen. An insurance claim is expected. The City's reserve policy atab*o 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 effectsufGAS0 Statement 68, as well as, significant non -operating, non -recurring revenues. It is expected that ending fund balances will comply with the Cih/'o raoan/a policy. Internal Service Funds Internal service funds provide services hoother City departments and include functions such aoemployee and LEOFF 1 retiree medical insurance as well as equipment rental and replacement (ER&R). Through the Self -insured LE0FF 1 Retmee Fund Balance Summary Specialneveue ' Funds Capital Projects Funds Enterprise Funds Internal Service Funds Beginning Fund Balance $ 1,851,313 $ 40,982,496 $ 19,178236 $ 5,50346I Revenues 415'912 5,554,175 15,789491 4,995'852 Expenditures\sxpenses (0\478) (21,512.319) <10,730,036) (4,409228) Ending Fund Balance $ 2,186,747 $ 24,974,352 24,237,6e1 $ 6,090,085 44 GENERAL FUND REVENUE CITY OF TUKWILA YTD AS OFJUNE 30, 2019 BUDGET ACTUAL SUMMARY BY REVENUE TYPE 2019 ANNUAL 2019 ALLOCATED 2017 2018 % CHANGE 2019 2019 ANNUAL BDGT %REC'D 2017/2018 2018/2019 PROPERTY TAX 15,923,442 8,521,817 7,872,347 8,160,990 8,336,935 (184,882) 52% 4% 2% SALES TAX 20,444,000 9,472,887 8,855,485 9,496,282 9,562,424 89,537 47% 7% 1% ADMISSIONS TAX 850,000 404,574 375,163 500,310 490,130 85,555 58% 33% (2)% UTILITYTAX 4,338,200 2,335,011 2,277,606 2,138,850 1,969,749 (365,262) 45% (6)% (8)% INTERFUND UTILITYTAX 2,373,000 1,121,986 1,061,752 1,104,427 1,452,011 330,025 61% 4% 31% GAMBLING & EXCISE TAX 4,426,000 2,159,098 1,966,648 2,003,226 2,024,270 (134,829) 46% 2% 1% TOTAL GENERAL REVENUE 48,354,642 24,015,374 22,409,000 23,404,085 23,835,519 (179,855) 49% 4`7. 2% BUSINESS LICENSES 3,547,400 2,368,328 568,882 2,566,047 2,913,566 545,238 82% 351% 14% RENTAL HOUSING 45,000 32,591 40,570 47,000 35,685 3,094 79% 16% (24)% BUILDING PERMITS 2,122,494 1,053,230 805,836 979,614 986,560 (66,671) 46% 22% 1% TOTAL LICENSES AND PERMITS 5,714,894 3,454,149 1,415,288 3,592,661 3,935,811 481,662 69% 154% 10% SALES TAX MITIGATION 840,000 435,413 551,309 531,733 433,822 (1,592) 52% (4)% (18)% FRANCHISE FEE 2,399,500 1,249,292 1,111,149 1,187,097 1,205,479 (43,813) 50% 7% 2% GRANT REVENUE 907,940 376,876 345,746 247,515 194,762 (182,114) 21% (28)% (21)% STATE ENTITLEMENTS 405,250 303,098 223,694 246,653 241,478 (61,620) 60% 10% (2)% INTERGOVERNMENTAL 576,754 470,442 459,806 530,112 521,251 50,809 90% 15% (2)% TOTAL INTERGOVERNMENTAL REVENUE 5,129,444 2,835,121 2,691,704 2,743,109 2,596,790 (238,331) 51% 2% (5)% GENERAL GOVERNMENT 57,532 34,753 22,247 17,636 27,441 (7,312) 48% (21)% 56% SECURITY 660,500 438,282 283,370 177,072 391,273 (47,008) 59% (38)% 121% TRANSPORTATION 79,000 220,845 6,281 540 220,602 (243) 279% (91)% 40752% PLAN CHECK AND REVIEW FEES 1,148,675 510,414 378,123 547,095 845,172 334,758 74% 45% 54% CULTURE AND REC FEES 601,000 290,355 260,335 241,378 200,778 (89,577) 33% (7)% (17)% TOTAL CHARGES FOR SERVICES 2,546,707 1,494,648 950,357 983,721 1,685,265 190,617 66% 4% 71% FINES & PENALTIES 329,218 166,287 155,033 138,350 99,939 (66,349) 30% (11)% (28)% MISC 1,160,542 484,930 529,860 526,750 474,594 (10,336) 41% (1)% (10)% INDIRECT COST ALLOCATION 2,545,645 1,272,823 1,139,529 1,162,822 1,272,822 (0) 50% 2% 9% TOTAL OTHER INCOME 4,035,405 1,924,040 1,824,422 1,827,921 1,847,354 (76,685) 46% 0% 1% TOTAL OPERATING REVENUE 65,781,092 33,723,332 29,290,771 32,551,497 33,900,739 177,408 52% 11% 4% TRANSFERS IN 200,000 - - 0% 0% 0% TOTAL REVENUE 65,981,092 33,723,332 29,290,771 32,551,497 33,900,739 177,408 51% 0 0 45 GENERAL FUND CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF J UNE 30, 2019 SUMMARY BUDGET ACTUAL COMPARISON OF RESULTS OF EXPENDITURES BY DEPARTMENT 2019 ANNUAL 2019 ALLOCATED 2017 2018 ACTUAL OVER/(UNDER) % CHANGE 2019 ALLOCATED BDGT % EXPENDED 2017/2018 2018/2019 01 City Council 432,111 209,465 170,893 183,549 183,176 (26,289) 42% 7% (0)% 03 Mayor 2,595,514 1,226,777 1,137,169 1,198,062 1,178,326 (48,451) 45% 5% (2)% 04 Administrative Services 2,111,509 1,059,361 953,530 897,204 907,065 (152,296) 43% (6)% 1% 05 Finance 2,671,195 1,449,349 1,346,097 1,397,886 1,362,599 (86,750) 51% 4% (3)% 06 Attorney 710,730 321,575 215,424 374,128 264,288 (57,287) 37% 74% (29)% 07 Recreation 3,294,138 1,622,766 1,486,695 1,443,003 1,554,421 (68,344) 47% (3)% 8% 08 Community Development 3,511,558 1,724,810 1,617,648 1,641,918 1,800,665 75,855 51% 2% 10% 09 Municipal Court 1,298,228 651,608 597,946 627,102 623,018 (28,590) 48% 5% (1)% 10 Police 19,427,613 9,794,333 8,837,452 8,794,555 9,330,571 (463,762) 48% (0) % 6% 11 Fire 12,473,387 6,132,994 5,957,171 5,867,258 6,526,513 393,519 52% (2)% 11% 12 Technology& Innovation Svcs 2,043,934 1,047,187 713,629 1,060,131 1,021,928 (25,258) 50% 49% (4)% 13 Public Works 3,948,613 2,025,188 1,775,891 1,797,979 1,897,166 (128,022) 48% 1% 6% 15 Park Maintenance 1,630,586 870,297 684,777 689,465 859,374 (10,922) 53% 1% 25% 16 Street Maintenance & Operations 3,354,733 2,104,433 1,459,379 1,505,005 2,374,455 270,022 71% 3% 58% Subtotal 59,503,849 30,240,141 26,953,700 27,477,245 29,883,566 (356,575) 50% 2% 9% 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 1,629,943 1,343,002 2,657,726 1,629,943 - 40% 98% (39)% Land Acq., Rec and Park Dev 19,600 19,600 - - 19,600 - 100% - - General Government Improvements 200,000 100,000 - 100,000 100,000 - 50% - 0% City Facilities - - - 1,000,000 201,050 201,050 - - (80)% Golf Course 300,000 150,000 150,000 150,000 150,000 - 50% 0% 0% Total Dept 20 Transfers Out 6,362,029 3,199,543 1,493,002 3,907,726 3,400,593 201,050 53% 162% (13) % Total Expenditures 65,865,878 33,439,684 28,446,702 31,384,971 33,284,159 (155,525) 51% 10% 6% Percent of year completed 50% 46 GENERAL FUND CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF JUNE 30, 2019 SUMMARY OF SALARIES AND BENEFITS BUDGET ACTUAL COMPARISON OF RESULTS 2019 ANNUAL 2019 ALLOCATE) 2017 2018 2019 ACTUAL OVERI(UNDER) % CHANGE ALLOCATED BDGT % EXPENDED 2017/2018 2018/2019 11 Salaries 28,891,480 14,445,740 13,442,632 13,466,391 14,177,655 (268,085) 49% 0% 5% 12 Extra Labor 762,833 376,530 278,306 291,306 339,944 (36,586) 45% 5% 17% 13 Overtime 1,350,099 682,349 834,294 689,733 923,383 241,034 68% (17)% 34% 15 Holiday Pay 504,517 94,113 74,220 94,903 75,442 (18,670) 15% 28% (21)% 21 FICA 2,107,153 1,053,577 882,387 885,839 924,878 (128,699) 44% 0% 4% 22 Pension-LEOFF2 922,206 461,103 404,422 415,357 442,896 (18,207) 48% 3% 7% 23 Pension-PERS/PSERS 1,751,656 875,828 716,661 824,456 878,175 2,347 50% 15% 7% 24 Industrial Insurance 861,417 430,709 302,907 299,866 412,785 (17,924) 48% (1)% 38% 25 Medical & Dental 5,998,564 2,999,282 2,815,157 2,754,779 2,869,798 (129,484) 48% (2)% 4% 28 Uniform/Clothing 8,525 4,263 1,178 1,738 1,313 (2,949) 15% 48% (24)% Total Salaries and Benefits 43,158,450 21,423,492 19,752,633 19,742,723 21,056,668 (366,824) 49% (0)% 7% SUMMARY OF SUPPLIES, SERVICES, AND CAPITAL BUDGET ACTUAL COMPARISON OF RESULTS 2019 ANNUAL 2019 ALLOCATED 2017 2018 ACTUAL OVER{UNDER) % CHANGE 2019 ALLOCATED BDGT % EXPENDED 2017/2018 2018/2019 0 Transfers 6,362,029 3,199,543 1,493,002 3,907,726 3,400,593 201,050 53% 162% (13)% 31 Supplies 1,072,087 500,141 637,853 479,787 784,216 284,076 73% (25)% 63% 34 Items Purchased for resale 22,000 16,587 14,001 16,954 18,029 1,442 82% 21% 6% 35 Small Tools 163,569 59,808 40,432 38,837 59,677 (132) 36% (4)% 54% 41 Professional Services 6,404,856 3,044,768 2,483,739 2,823,175 2,832,038 (212,730) 44% 14% 0% 42 Communication 434,600 195,754 170,497 179,975 184,439 (11,315) 42% 6% 2% 43 Travel 159,630 76,206 102,643 77,146 106,861 30,655 67% (25)% 39% 44 Advertising 47,550 21,272 9,932 19,946 10,377 (10,895) 22% 101% (48)% 45 Rentals and Leases 2,901,035 1,436,076 1,073,148 1,199,713 1,548,697 112,621 53% 12% 29% 46 Insurance 1,005,775 1,005,775 887,617 974,066 889,957 (115,818) 88% 10% (9)% 47 Public Utilities 1,999,424 1,495,865 903,702 957,053 1,444,442 (51,423) 72% 6% 51% 48 Repairs and Maintenance 623,150 342,076 244,682 199,954 356,616 14,540 57% (18)% 78% 49 Miscellaneous 1,271,723 612,324 591,014 721,327 546,320 (66,004) 43% 22% (24)% 64 Machinery & Equipment 240,000 9,997 41,807 46,590 45,228 35,232 19% 11% (3)% Total Supplies, Services, and Capital 22,707,428 12,016,192 8,694,069 11,642,248 12,227,490 211,299 54% 34% 5% Total Expenditures 65,865,878 33,439,684 28,446,702 31,384,971 33,284,159 (155,525) 51% 10% 6% FYrce t of year completed 50% 47 CITY COUNCIL CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF J UNE 30, 2019 SUMMARY BUDGET ACTUAL COMPARISON OF RESULTS BY EXPENDITURE TYPE 2019 ANNUAL 2019 ALLOCATED 2017 I 2018 2019' ACTUAL OVER!(UNDER) % CHANGE ALLOCATED BDGT % EXPENDED 2017/2018 2018/2019' 11 Salaries 210,657 105,329 99,101 102,174 105,441 113 50% 3% 3% 21 FICA 16,861 8,431 7,800 8,031 8,299 (131) 49% 3% 3% 23 Pension-PERS/PSERS 13,418 6,709 5,210 6,309 6,792 83 51% 21% 8% 24 Industrial Insurance 2,685 1,343 1,098 1,107 1,449 107 54% 1% 31% 25 Medical & Dental 61,990 30,995 29,520 29,543 31,149 154 50% 0% 5% Total Salaries & Benefits 305,611 152,806 142,729 147,163 153,131 325 50% 3% 3% 31 Supplies 3,500 2,136 830 1,195 510 (1,626) 15% 44% (57)% 41 Professional Services 76,500 27,669 - 14,000 12,893 (14,776) 17% 0% (8)% 42 Communication 6,000 3,256 2,256 2,432 2,054 (1,202) 34% 8% (16)% 43 Travel 30,000 16,712 21,273 15,013 12,078 (4,635) 40% (29)% (20)% 49 Miscellaneous 10,500 6,885 3,806 3,746 2,510 (4,375) 24% (2)% -33% Total Operating Expenses 126,500 56,659 28,165 36,386 30,045 (26,614) 24% 29% (17)% Total Expenses 432,111 209,465 170,893 183,549 183,176 (26,289) 42% 7% (0)% Percent of year completed 50% 48 MAYOR CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF J UNE 30, 2019 SUMMARY BUDGET ACTUAL VARIANCES BY EXPENDITURE TYPE 2019 ANNUAL 2019 ALLOCATED 2017 2018 2019 ACTUAL OVER/(UNDER %CHANGE ALLOCATED BDGT % EXPENDED ! 201712018 2018/2019 11 Salaries 989,503 494,752 463,587 497,939 482,228 (12,523) 49% 7% (3)% 12 Extra Labor 48,000 24,000 8,161 8,952 32,562 8,562 68% 10% 264% 21 FICA 75,110 37,555 36,639 39,323 39,289 1,734 52% 7% (0)% 23 Pension-PERS/PSERS 129,435 64,718 50,869 63,807 63,130 (1,588) 49% 25% (1)% 24 Industrial Insurance 3,953 1,977 1,694 1,388 2,958 981 75% (18)% 113% 25 Medical & Dental 191,524 95,762 93,895 94,990 85,323 (10,439) 45% 1% (10)% Total Salaries & Benefits 1,437,525 718,763 654,844 706,399 705,489 (13,273) 49% 8% 3% 31 Supplies 44,531 23,948 14,699 16,044 14,893 (9,056) 33% 9% (7)% 41 Professional Services 677,000 268,087 290,126 267,473 244,677 (23,410) 36% (8)% (9)% 42 Communication 66,600 17,708 16,003 19,317 28,971 11,263 44% 21% 50% 43 Travel 30,000 12,182 8,344 9,881 6,797 (5,385) 23% 18% (31)% 44 Advertising 14,750 4,875 3,609 2,615 2,847 (2,028) 19% (28)% 9% 45 Rentals and Leases 36,773 20,303 16,823 17,333 24,857 4,554 68% 3% 43% 48 Repairs and Maintenance 27,960 3,612 1,166 1,391 2,271 (1,341) 8% 19% 63% 49 Miscellaneous 260,375 157,299 131,555 157,610 147,524 (9,775) 57% 20% -6% Total Operating Expenses 1,157,989 508,014 482,325 491,663 472,837 (35,177) 41% 2% (4)% Total Expenses 2,595,514 1,226,777 1,137,169 1,198,062 1,178,326 (48,451) 45% 5% (2)% Percent of year conpleted 50% 49 ADMINISTRATIVE SERVICES CITY OF TUKW ILA GENERAL FUND EXPENDITURES YTD AS OF J UNE 30, 2019 SUMMARY BUDGET ACTUAL VARIANCES BY EXPENDITURE TYPE 2019 ANNUAL 2019 ALLOCATED 2017 2018' 2019 ACTUAL: OVER/(UNDER) % CHANGE ALLOCATED BOOT EXPENDED 2017/2018 2018/2019 11 Salaries 946,494 473,247 474,969 433,056 436,788 (36,459) 46% (9)% 1% 12 Extra Labor 11,000 5,500 420 9,524 - (5,500) - 2168% - 21 FICA 73,261 36,631 35,172 32,998 32,360 (4,271) 44% (6)% (2)% 23 Pension-PERS/PSERS 120,574 60,287 50,473 54,949 56,046 (4,241) 46% 9% 2% 24 Industrial Insurance 3,605 1,803 1,270 1,330 2,057 255 57% 5% 55% 25 Medical & Dental 179,962 89,981 79,587 75,897 78,928 (11,053) 44% (5)% 4% Total Salaries & Benefits 1,334,896 667,448 641,891 607,754 606,587 (60,861) 45% (5) % (0) % 31 Supplies 23,888 13,831 9,389 12,797 16,819 2,987 70% 36% 31% 41 Professional Sery ces 567,045 283,523 192,974 208,289 209,122 (74,401) 37 % 8% 0% 42 Communication 40,000 20,000 7,963 7,961 14,409 (5,591) 36% (0)% 81% 43 Travel 6,500 2,292 4,171 2,335 3,367 1,075 52% (44)% 44% 44 Advertising 8,500 4,469 1,733 2,895 300 (4,169) 4% 67% (90)% 45 Rentals and Leases 7,500 2,165 3,662 4,404 5,680 3,514 76% 20% 29% 48 Repairs and Maintenance 9,230 8,230 - 17,768 6,913 (1,317) 75% - (61)% 49 Miscellaneous 113,950 57,403 91,747 33,000 43,869 (13,533) 38% (64)% 33% Total Operating Expenses 776,613 391,913 311,639 289,450 300,478 (91,435) 39% (7)% 4% Total Expenses 2,111,509 1,059,361 953,530 897,204 907,065 (152,296) 43% (6)% 1% Percent of year completed 50% 50 FINANCE CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF JUNE 30, 2019 SUMMARY BUDGET ACTUAL VARIANCES_. BY EXPENDITURE TYPE 2019 ANNUAL 2019 ALLOCATED 20 17 2018 2019 OVEI%UNDER)ACTUAL ALLOCATED BDGT % CHANGE 7 DEE)2°1712°18 EXPENDED 20181201 9 11 12 13 21 23 24 25 Salaries Extra Labor Overtime FICA Pension-PERS/PSERS Industrial Insurance Medical & Dental 1,127,381 25,000 10,000 88,310 143,957 4752 219,823 563,691 12,500 5,000 44,155 71,979 2,376 109,912 518,237 5,920 3,939 40,024 57,251 1,503 106,117 500,853 13,433 14,377 40,379 64,738 1,611 94,268 546,726 9,151 20,80025 43 7 ,, 71505 2 103:082570636 (16,964) (3,349) 15,800 (1,798) (474) 263 37% 208°/. 48% 50% 5 6 'Y. 4478:/0/0 (3)% 127% 265% 1% 13°/. 7% (1(10))° /./.. 9% (32)% 45%, ,5_,°/:0 u /0 6140/ 103°/ Total Salaries & Benefits 1,619,223 809,612 732,991 729,658 797,0./. (1(26:508642)) 31 35 41 42 43 45 48 49 Supplies Small Tools Professional Services Communication Travel Rentals and Leases Insurance Repairs and Maintenance Miscellaneous 18,100 5,000 186,000 600 8,000 3,500 394,87246 78,900 357,000 5 '652 684 46,233 296 877 1,390 394,872 74,40766,785 115,327 4 091 ' - 66,338 202 6,159 1,098 352,082 6, 11 ,351 5,527 478 29,423 240 509 1,478 393,32215026 222,222 5,851 1,634 12,132 2405 4,496 2,555 346,61570,569 76,250 199 950 (34,100)(6) 3,620 1,166 (48,257) (3,838) (39,077)6 3 2 `Y. 3 3 °/0 7% 48% 56% 73% 88% 89% 21%54% 3 5 % 0% (56)% 19% (92)% 35% 12% (7971 );Yo 6 °/. 242°/. (59)% 0% ,, 7841* (12)% 73/66% 370% Total Operating Expenses 1,051,972 639,737 613,106 668,228 565,572 (74,1 6) 9% (15)% Total Expenses 2,671,195 1,449,349 1,346,097 1,397,886 1,362,599 (86,750) 51% 4% (3)% Percent of year completed 50% 51 ATTORNEY CITY OF TUKW ILA GENERAL FUND EXPENDITURES YTD AS OF J UNE 30, 2019 BUDGET ACTUAL! VARIANCES SUMMARY BY EXPENDITURE TYPE 2019 2019 ANNUAL ALLOCATED 2017 2018 ACTUAL OVER(UNDER) % CHANGE 2019 ALLOCATED BDGT % EXPETit 201712018 2018€2019 12 Extra Labor 1,272 3,877 0% 205% (100)% 21 FICA - - 97 297 - - 0% 205% (100)% 24 Industrial Insurance - - 15 49 - - 0% 221% (100)% Total Salaries & Benefits - - 1,384 4,222 0% 205% 3% 31 Supplies 4,000 2,853 1,396 2,548 259 (2,594) 6% 83% (90)% 41 Professional Services 702,230 317,386 211,208 367,014 262,949 (54,437) 37% 74% (28)% 45 Rentals and Leases 2,100 391 1,435 340 1,075 685 51% (76)% 216% 48 Repairs and Maintenance 1,400 700 - - - (700) 0% 0% 0% 49 Miscellaneous 1,000 246 - 4 5 (241) 0% 0% 32% Total Operating Expenses 710,730 321,575 214,039 369,906 264,288 (57,287) 37% 73% (29)% Total Expenses 710,730 321,575 215,424 374,128 264,288 (57,287) 37% 74% (29)% Percent of year completed 50% 52 RECREATION CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF J UNE 30, 2019 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL VARIANCES 2019 ANNUAL 2019 ALLOCATED 2017 2018 ACTUAL OVER/(UNDER) %CHANGE 2019 ALLOCATED BOLT % EXPENDED 2017/2018 201812019 11 Salaries 1,423,376 711,688 706,932 664,643 697,776 (13,912) 49% (6)% 5% 12 Extra Labor 496,189 248,095 205,021 203,946 207,524 (40,571) 42% (1) % 2% 13 Overtime 464 232 16 777 40 (192) 9% 4684% (95)% 21 FICA 163,275 81,638 68,491 65,770 68,281 (13,356) 42% (4)% 4% 23 Pension-PERS/PSERS 180,696 90,348 87,267 95,002 100,477 10,129 56% 9% 6% 24 Industrial Insurance 57,982 28,991 27,587 26,128 30,579 1,588 53% (5)% 17% 25 Medical & Dental 327,047 163,524 163,956 156,926 164,069 545 50% (4)% 5% 26 Unemployment - - 404 266 130 130 - (34)% (51)% 28 Uniform/Clothing - - 225 - - - - - TotalSalaries&Benefits 2,649,029 1,324,515 1,259,898 1,213,459 1,268,877 (55,638) 48% (4)% 5% 31 Supplies 124,717 55,830 57,946 48,025 52,632 (3,198) 42% (17)% 10% 34 Items Purchased for resale 22,000 16,587 14,001 16,954 18,029 1,442 82% 21% 6% 35 Small Tools 4,251 832 1,631 1,425 - (832) - (13)% - 41 Professional Services 204,200 110,154 52,241 59,204 104,088 (6,066) 51% 13% 76% 42 Communication 11,450 5,831 4,054 3,858 4,451 (1,380) 39% (5)% 15% 43 Travel 8,725 4,273 10,458 7,466 9,667 5,394 111% (29)% 29% 44 Advertising 21,500 9,354 4,137 6,916 7,230 (2,124) 34% 67 % 5% 45 Rentals and Leases 58,966 27,989 21,690 20,640 28,542 553 48% (5)% 38% 48 Repairs and Maintenance 50,400 22,242 986 8,035 23,439 1,197 47% 715% 192% 49 Miscellaneous 108,900 45,160 38,669 57,022 37,467 (7,693) 34% 47% (34)% 64 Machinery&Equip ment 30,000 - 20,983 - - - - - - Total Operating Expenses 645,109 298,251 226,796 229,544 285,544 (12,707) 44% 1% 24% Total Expenses 3,294,138 1,622,766 1,486,695 1,443,003 1,554,421 (68,344) 47% (3) % 7% Percent of year completed 50% 53 COMMUNITY DEVELOPMENT CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF J UNE 30, 2019 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL VARIANCES 2019ANNUAL 2019 ALLOCATED 2017 2018 2019 ACTUAL OVERf(UNOER) EXPENDED % CHANGE ALLOCATED BDGT. 2017/2018 2018/2019 11 Salaries 2,181,068 1,090,534 1,050,843 1,011,820 1,100,121 9,587 50% (4)% 9% 12 Extra Labor 65,864 32,932 24,677 34,640 18,872 (14,060) 29% 40% (46)% 13 Overtime 9,694 4,847 2,947 6,111 8,�95 3,248 84% 107% 32% 21 FICA 172,823 86,412 81,952 80,803 85,055 (1,357) 49% (1)% 5% 23 Pension-PERS/PSERS 279,482 139,741 117,754 129,616 138,763 (978) 50% 10% 7% 24 Industrial Insurance 22,280 11,140 8,085 6,946 10,895 (245) 49% (14)% 57% 25 Medical&Dental 403,644 201,822 193,082 178,699 195,673 (6,149) 48% (7)% 9% 28 Uniform/Clothing 975 488 203 169 (488) (17)% - Total Salaries &Benefits 3,135,830 1,567,915 1,479,542 1,448,804 1,557,474 (10,441) 50% (2)% 8% 31 Supplies 22,180 10,024 34,635 16,864 14,614 4,590 66% (51)% (13)% 35 Small Tools 500 132 181 495 6 (126) 1% 174% (gg)o 41 Professional Services 130 654 42,552 54,920 103,681 171,460 128,908 131 % 89 % 65% 42 Communication 7,280 3,868 5,012 4,641 6,661 2,793 92% (7)% 44% 43 Travel 5,000 3,308 1,010 3,014 1,505 (1,803) 30% 199% (50)% 44 Advertising 300 150 (150) 45 Rentals and Leases 20,931 9,587 7,173 6,327 8,236 (1,351) 39% (12)% 30% 47 Public Utilities 2,500 2,500 2,023 1,291 (2,500) (36)% - 48 Repairs and Maintenance 52,635 26,568 9,040 454 120 (26,447) 0% (95)% (74)% 49 Miscellaneous 133,748 58,206 20,291 56,347 40,588 (17,618) 30% 178% (28)% Total Operating Expenses 375,728 156,895 138,106 193,114 243,191 86,296 65 % 40 % 26% Total Expenses 3,511,558 1,724,810 1,617,648 1,641,918 1,800,665 75,855 51 % 1 % 9% Percent of year corrpleted 50% 54 MUNICIPAL COURT CITY OF TUKWILA GENERAL FUND EXPENDITURES D AS OFJUNE 30, 2019 BUDGETBOOT UAL VARIANCES SUMMARY V EXPENDITURE B . TYPE E (uNDEF0 0AvLAER:CO-i-CLIAATLED CHANGE /119A NNVAL 2- 2019 ALLOCATED TED 2017 2018 2019 ea,B./.‘,4DED 2017/2%01C: 2018/2019 1 1 Salaries 789,400 394,700_ 367,524582 393,351 393 795 ' (905) 50% 7% 0% 12 Extra Labor 3,680 (1,840) ,y 0 . _ (100/%0 0 % 13 Overtime 21 FICA 4 661 60 452 ' ' 21,,384301 30,226 27,702 2686 29,374 (2,331),,,,, (852) 0% 4u' 0% 7% 0% (1 )% 23 P, edns ion_pERS/PSERS 99,506 49,753 411;322815 49,762 50,295 542 51% 21% 1 v. 24 Industrial Insurance 3,482 1,741 1,393 2,045 304 59% 5% 47% Medical 81 Dental 25Benefits 173,089 86' 545 80,144 84,249 87,036 491 50% 5% 3%. Total Salaries & B 1,134,270 567,135 518,252 5 8,440 5 562,544 (4,591) 50% 8% 3% 31 Supplies 10,228 4,479 9,243 7,689 7,237 2,757 71% (17)%„,,,,, (6)% 35 Small Tools Seraces 41 Professional 500 112,180 4,729 55,323 953 43,463' 39 137 4,729 19 12 --,e (20,311) 946% 31%. (100)% / u7,, 42 Communication 43 Travel 45 Rentals 9,550 6,500 7,700 3,895 2,363 3,226 4 243 ' 7,229 3,404 2,548 2,192 4,031 1,694 3,493 3,364 1 ) (2,20 , 1 130 ' 138 18% 54% 44% (( 40° ,) \\ oz./n (70,- 18% (( 31 41 )) V/: 59% (17)% 48 Repairs and Maintenance 1,300 537 348 4,075 (537) 0% 1070% (100)V. Miscellaneous 16,000 9,921 10,811 8,990 4,945 (4,976) 31% (17)% _45% Total Operating Exp49 enses 163,958 84,473 79,694 68,661 60,473 (23,999) 37%. (14)% (12)% Total Expenses 1,298,228 651,608 597,946 627,102 623,018 (28,590) 48% 5% (1)% Percent of year completed 50% 55 POLICE CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OFJUNE 30, 2019 BUDGET ACTUAL VARIANCES ACTUAL SUMMARY BY EXPENDITURE TYPE OVM(UNDE,,) % CHANGE 2019 ALLOCATED 2019 ANNUAL ALLOCATED 2017 2018 2019 BOOT Ve ID<PEINIDIED 2017/2018 2018/2019 9,518,392 4,759,196 4,309,912 4,282,589 4,401,724 (357,472) 46% (1)% 3% 12 Extra Labor 15,600 2,914 21,199 18,285 136% - - 13 Overtime 768,495 391,547 477,984 386,294 417,905 26,358 54% (19)% 8% 15 Holiday/Kelly Payoff 234,063 94,113 74,220 87,021 69,674 (24,439) 30% 17% (20).A, 21 FICA 882,451 441,226 370,027 362,192 372,512 (68,713) 42% (2)% 3% 22 Pension-LEOFF 2 499,714 249,857 216,053 224,407 227,478 (22,379) 46% 4% 1% 23 Pension-PERS/PSERS 161,119 80,560 68,457 73,652 78,728 (1,832) 49% 8% 7% 274,717 137,359 91,395 94,255 132,803 (4,555) 48% 3% 41% 25 Medteal & Dental 1,985,125 992,563 895,899 885,965 892,651 (99,911) 45% (1)% 1% 26 Unemployment 68 14,238 8,550 8,550 - 20901% (40)% 14,339,676 7,149,332 6,504,016 6,410,613 6,623,224 (526,108) 46% (1)% 3% 31 Supplies 230,750 95,272 147,471 119,589 184,120 88,848 80% (19)% 54% 35 Small Tools 45,600 5,575 3,186 3,300 4,539 (1,036) 10% 4% 38% 3,035,275 1,509,900 1,370,313 1,407,467 1,433,871 (76,029) 47./0 3% 2% 121,000 61,329 60,512 51,739 42,571 (18,758) 35./0 (14)% (18)./. 43 Travel 41,880 20,090 25,858 28,989 44,590 24,500 106% 12./0 54% 44 Advertising 2,500 2,424 453 7,520 - (2,424) - 1561% - 1,119,488 550,775 435,790 430,865 588,526 37,751 53% (1)% 37% 278,499 278,499 230,223 254,359 241,180 (37,319) 87% 10% 47 Public UtlIttles 4,400 3,204 1,488 1,377 4,122 917 94% (7)% 199°A, 143,404 89,273 24,392 26,897 95,590 6,317 67% 10% 255% 65,141 28,661 33,751 51,841 68,239 39,578 105% 54% 32% 5,087,937 2,645,001 2,333,436 2,383,942 2,707,347 62,346 53% 2% 14% 19,427,613 9,794,333 8,837,452 8,794,555 9,330,571 (463,762) 48./. (0)% 6% Percent of year completed 50% 56 FIRE CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF JUNE 30, 2019 SUMMARY BUDGET ACTUAL VARIANCES BY EXPENDITURE TYPE 2019 ANNUAL 2019 ALLOCATE) 2017 2018 ACTUAL OVER/(UNDER) 'Y' CHANGE 2019 ALLOCATE) BOOT % EXPENDED 2017/2018 2018/2019 11 Salaries 7,189,704 3,594,852 3,583,376 3,541,425 3,864,898 270,046 54% (1)% 9% 12 ExtraLabor - 1,852 2,071 - - 12% - 13 Overtime 530,648 265,324 288,604 264,970 431,549 166,225 81% (8)% 63% 15 Holiday Pay 270,454 - - 7,882 5,769 5,769 2% - (27)% 21 FICA 228,541 114,271 65,717 66,400 76,615 (37,656) 34% 1°A, 15% 22 Pension-LEOFF 2 422,492 211,246 188,369 190,951 215,418 4,172 51% 1% 13% 23 Pension-PERS/PSERS 50,017 25,009 21,025 25,090 25,625 616 51% 19% 2% 386,815 193,408 135,153 134,756 184,509 (8,898) 48% (0)% 37% 25 Medical & Dental 1,447,642 723,821 754,635 714,805 757,330 33,509 52% (5)% 6% Total Salaries & Benefits 10,526,313 5,127,930 5,038,731 4,948,350 5,561,712 433,783 53% (2)./. 12./o 31 Supplies 206,877 107,024 134,808 86,993 103,389 (3,635) 50% (35)% 19% 35 Small Tools 87,268 37,230 4,228 3,307 25,241 (11,990) 29% (22)% 663% 296,586 158,786 110,423 152,404 162,314 3,528 55% 38% 7% 42 Communication 32,170 13,323 22,241 17,684 12,907 (416) 40°A, (20)% (27)°% 43 Travel 7,000 5,261 9,938 6,764 11,204 5,944 160% (32)% 66% 45 Rentals and Leases 672,616 335,984 294,999 301,638 339,407 3,423 50% 2% 13% 46 Insurance 190,402 190,402 173,286 191,453 164,888 (25,514) 87% 10°A. (14)./. 47 Public Utilities 73,360 44,260 42,898 46,288 46,376 2,115 63% 8°A. 0% 48 Repairs and Maintenance 36,921 15,061 31,091 18,579 20,718 5,658 56°A (40)% 12% 143,874 97,733 86,595 93,798 78,356 (19,377) 54°A) 8°A, (161./0 64 11/achlnery& Equipment 200,000 - 7,934 Total Operating Expenses 1,947,074 1,005,064 918,440 918,908 964,801 (40,264) 50% 0°A, 5% Total Expenses 12,473,387 6,132,994 5,957,171 5,867,258 6,526,513 393,519 52% (2)% 11% Perce t of year completed 50% 57 TECHNOLOGY & INNOVATION SERVICES CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OFJUNE 30, 2019 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL VARIANCES 2019 ANNUAL 2019 ALLOCATED 2017 2018 ACTUAL 0‘/ERI(UNDER) % CHANGE 2019 ALLOCATED BOOT % EXPBIDO3 18 20172/20y 2018/2019 11 12 13 21 23 24 25 Salaries Extra Labor Overtime FICA Pension-PERS/PSERS Industrial Insurance Medical & Dental 943,058 2,500 70,766 119,768 3,078 186,743 471,529 1,250 - 35,383 59,884 1,539 93,372 341,596 - 41,004 28,858 42,775 1,063 69,829 441,417 - 2,071 33,520 56,744 1,229 88,908 470,047 1,398 121 35,428 60,323 2,089 89,132 (1,482) 148 121 45 439 550 (4,239) 50% 56% 0% 50% 50% 68% 48%50 6 0 0% (95)% 16% 33% 16% 217°./0 6% 0% (94)% 6% 6% 70% 0% Total Salaries & Benefits 1,325,913 662,957 525,124 623,888 658,537 (4,419) % 9/0 3.7. 31 35 42 43 45 48 49 64 Supplies Small Tools Professional41 Services Communication Travel Rentals and Leases Repairs and Maintenance Miscellaneous Miscellaneous - Capital 16,266 369,686 122,900 11,500 162,469 - 25,200 10,000 9,953 - 202,326 61,450 307 83,884 - 16,314 9,997 22,048 17,895 44,684 41,540 6,151 3,327 8,996 37,865 6,000 1,274 18,996 149,591 64,339 - 135,876 534 19,043 46,590 4,589 11,693 118,292 54,905 307 141,176 5,698 26,732 - (5,364) 11,693 (84,035) (6,545) - 57,292 5,698 10,419 (9,997) 8% 20% 32% 45% 3% 87% 0% 106% 0% (94)% 6% . 235 /0 55% (100)/0 3984% (94)% (50)% 676% 260% (38)% (21),x, (15)%007 0 4% 968% 40% (100)% Total Operating Expenses 718,021 384,230 188,505 436,243 363,391 (20,839) 51% 131%. (17)% Total Expenses 2,043,934 1,047,187 713,629 1,060,131 1,021,928 (25,258) 50% 49°A, (4)% Percent of year completed 50% 58 PUBLIC WORKS CfTY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OFJUNE 30, 2019 SUMMARY BY EXPENDITURE TYPE BUDGET ACTUAL VARIANCES 2019 ANNUAL 2019 ALLOCATE) 2017 2018 2019 ACTUAL OVER/(UNDDR) It/. CHANGE ALLOCATED BOOT %EXPENDED 2017/2018 2018/2019 11 Salaries 2,007,483 1,003,742 866,537 881,750 908,829 (94,913) 45./0 2% 3% 13 Overtime 13,000 6,500 10,438 11,290 7,328 828 56% 8% (35)% 21 FICA 154,471 77,236 66,001 67,950 69,049 (8,186) 45% 3% 2% 23 Pension-PERS/PSERS 254,934 127,467 97,447 109,303 117,257 (10,210) 46% 12% 7% 24 Industrial Insurance 33,647 16,824 11,798 11,182 14,428 (2,396) 43% (5)./. 29°A 25 Medical & Dental 430,251 215,126 174,700 172,257 193,735 (21,391) 45°A, (1)./0 12% 28 Uniform/Clothing 3,200 1,600 180 777 480 (1,120) 15% 332% (38)% Total Salaries & Benefits 2,896,986 1,448,493 1,227,102 1,254,510 1,311,105 (137,388) 45% 2% 5% 31 Supplies 92,950 51,504 47,254 42,082 37,986 (13,518) 41% (11)% (10)% 35 Small Tools 4,250 2,196 602 1,686 5,629 3,433 132% 180% 234%. 2,500 590 8,330 9,236 24,987 24,397 999./. 11% 171./. 12,050 3,018 4,525 1,710 7,300 4,282 61% (62)% 327% 43 Travel 1,100 108 475 93 745 637 68% (80)% 701% 45 Rentals and Leases 202,642 98,623 76,803 75,775 102,177 3,553 50./. (1)./. 35./0 46 Insurance 107,900 107,900 107,271 107,581 107,742 (158) 100./. 0% 0% 47 Public Utilities 433,000 236,810 191,306 198,913 205,022 (31,788) 47./0 4% 3% 48 Repairs and Maintenance 167,400 59,277 94,814 91,848 85,372 26,095 51% (3)./i) (7)% 27,835 16,668 10,518 14,545 9,101 (7,567) 33% 3807,, (37)% Total Operating Expenses 1,051,627 576,695 548,789 543,469 586,061 9,366 56% (1).A, 8% Total Expenses 3,948,613 2,025,188 1,775,891 1,797,979 1,897,166 (128,022) 48% 1% 6% Percent of year expired 50% 59 PARK MAINTENANCE CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OFJUNE 30, 2019 BUDGET ACTUAL VARIANCES SUMMARY BY EXPENDITURE ACTUAL TYPE OVOW(uNDER) To. CHANGE 2 ALLOCATED % 2019 ANNUAL ALLOCATED 2017 2018 2019 BDGT EXPENDED 2017/2018 2018/2019 11 Salaries 716,720 358,360 275,635 316,879 338,368 (19,992) 47% 15% 7% 12 Extra Labor 50,000 25,000 11,211 7,588 35,350 10,350 71% (32)% 366% 13 Overtime 2,137 1,069 63 151 217 (851) 10% 140% 44% 21 FICA 60,900 30,450 21,873 25,601 28,525 (1,925) 47% 17% 11% 23 Pension-PERS/PSERS 91,023 45,512 30,708 42,417 47,494 1,982 52% 38% 12% 24 Industrial Insurance 24,672 12,336 8,461 7,931 11,554 (782) 47% (6)% 46% 25 Medical & Dental 163,035 81,518 67,080 72,212 76,706 (4,811) 47% 8% 6% 26 Unemployment 577 516 516 0% 0% (11)% 28 Uniform/Clothing 1,950 975 126 230 - (975) 0% 83% (100)% Total Salaries & Benefits 1,110,437 555,219 415,155 473,585 538,729 (16,490) 49./. 14% 3% 31 Supplies 73,400 31,719 63,284 35,596 47,789 16,070 65% (44)% 34% 35 Small Tools 3,000 1,396 5,318 4,928 4,152 2,755 138% (7)% (16)% 40,800 20,400 32,114 14,729 36,749 16,349 90% (54)% 149% 42 Communication 700 257 1,105 1,699 3,410 3,153 487% 54% 101% 43 Travel 225 1,952 1,390 - 1,952 - 868% (100)% 0% 45 Rentals and Leases 112,960 56,764 59,637 51,148 58,107 1,343 51% (14)% 14% 47 Public Utilities 263,064 181,132 97,148 99,248 165,588 (15,544) 63% 2% 67% 48 Repairs and Maintenance 23,000 20,308 3,257 6,752 66 (20,242) 0% 107% (99)% 49 Miscellaneous 3,000 1,149 6,368 1,780 2,834 1,685 94% (72)% 59% Total Operating Expenses 520,149 315,078 269,621 215,880 320,646 5,568 62'Y. (20)% 49% Total Expenses 1,630,586 870,297 684,777 689,465 859,374 (10,922) 53./. 1% 25% Percent of year completed 50% 60 STREET MAINTENANCE & OPERATIONS CITY OF TUKW ILA GENERAL FUND EXPENDITURES YTDAS OF JUNE 30, 2019 SUMMARY BY EXPENDITURE SUMMARY TYP E BUDGET ACTUAL VARIANCES 2019 ANNUAL ALLOCATEDACTUAL 2017 2010 ACTUAL avm(UND5R %CHANGE 2 019 ALLOCATED) aDG6T,7 % EXPENDED 201712 Dig 2018120198v. ii 1 Salaries 12 Extra Labor 13 Overtime FICA Rs 21 PERS/PSE 23 Industrial Insurance 24 Dental 25 Medical & 26 Pension - Unemployment 1 ijSnal fl 845'24 45,000 11,000 59,932 107,7279 39,74 228,689 2,400 424,122 22:850En° 5 29 966 5183:'887645 114,345 1,200 384,666 19,2155299' 32,034 iii 401626il741146331 444 398,494 7,275 332',689820 53,069 1 01633,i'062676123 562 13,889 43366i,691242 37,734 61,739 1 11414:227071 665 9 2 (8,611) 31,422 7,768 7,876 (5,100) i(f,213206987)) 1% 3 0, 336 /0 63% 57% 37%40% 535060/°70/0 4% .1 ((8602))0-A 3% 15%: (15)% 2(671_0:/)10:' 91% 900%_ 15'7' 16% 8% (64833%: Total28 a°rrmies/C&IotBhing Benefits 1,342,741 671,371 610,97460,768 615,878364 761326;,i628643236,66302 83% 1.7° 31 Supplies 41 Professional- 42 Communication 35 Small Tools services 43 Travel and Leases 45 Rentals Insurance 4746 Public Utilities 48 Repairs and49 uMsaintenance a 200,70- 13,200 4,200 4,300 3 200 i 493,390 34 102 5,200 85,915 7,034 1,839 1,522 244,9956482 34,102 1,0223711, 6,441 2,782 840 187 147,308755 4,2,24, 2171:,88539°-5°4-1 149,858 6 0 981 , ,i 93537, 793 2 2,055 248663n52 244,995 1 , ° 24375,1938 0357.5 240°7,866551653 (4,979) 3,343179 (4,570) (4,623) 236 i, 5959376 16% 145:0: 113% 208% 50% 87% 8 . 11 55842030%:/00 1(3.(48_,,,))0_,„/flx, (45)% 1 o'Y k 3726:0 10% 7,7o 1( 4 .269 ;//0 25511 )%0/0 128% 170% 64638%% 8% 68% 44387474:%. Total Operating Expenses1,22330,,'160000 2, :,,039866564282 1,43 8546288234,,,,'486803806986 889,128 1,662,229 Total Expenses 3,354,733011,992 2,104,433 1,459,379 1,505,005 2,374,455 270,02222916 71%/i 35: 68% Percent o year completed 50% 61 City of Tukwila Contingency Fund 105 Revenue and Expenditures As of June 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: Miscellaneous Revenue Investment earnings Total Miscellaneous Revenue $ 90,000 $ 39,082 $ 87,681 $ 48,599 90,000 39,082 87,681 48,599 97.4% 97.4% Transfers in 58,568 - 0.0% Total Revenues 148,568 39,082 87,681 48,599 59.0% EXPENDITURES: Indirect Cost Allocation - - 0.0% Total Expenditures - - - - - Change in fund balances 148,568 39,082 87,681 48,599 59.0% Beginning Fund Balance 6,447,329 6,447,329 6,557,161 109,832 Ending Fund Balance $ 6,595,897 $ 6,486,411 $ 6,644,842 $ 158,431 101.7% 100.7% 62 City of Tukwila Hotel/Motel Tax Fund 101 Revenue and Expenditures As of June 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: General Revenue Hotel/Motel Taxes Total General Revenue Miscellaneous Revenue Investment earnings Total Miscellaneous Revenue Total Revenues $ 775,000 $ 281,577 $ 330,388 $ 48,811 42.6% 775,000 281,577 330,388 48,811 3,000 1,015 19,391 18,377 42.6% 646.4% 3,000 1,015 19,391 18,377 646.4% 778,000 282,592 349,780 67,188 45.0% EXPENDITURES: 11 Salaries 55,457 27,729 28,420 692 51.2% 21 FICA 4,221 2,111 2,074 (36) 49.1% 23 PERS 7,043 3,522 3,565 44 50.6% 24 Industrial Insurance 168 84 112 28 66.8% 25 Medical, Dentail, Life, Optical 6,414 3,207 3,121 (86) 48.7% 31 Office and operating supplies 5,000 4,267 279 (3,988) 5.6% 41 Professional Services 452,500 75,462 1,022 (74,440) 0.2% 43 Travel 10,000 7,515 104 (7,411) 1.0% 44 Advertising 113,586 1,206 14,850 13,644 13.1% 49 Miscellaneous 20,000 10,358 2,926 (7,432) 14.6% Indirect Cost Allocation 18,741 Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 9,371 9,371 - 50.0% 693,130 144,831 65,845 (78,986) 9.5% 84,870 137,761 283,935 146,174 334.6% 1,370,302 1,370,302 1,617,625 247,323 1,455,172 $ 1,508,063 $ 1,901,560 $ 393,497 118.0% 130.7% 63 City of Tukwila Drug Seizure Fund 109 - Revenue and Expenditures As of June 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: Miscellaneous Revenue Investment earnings $ - $ - $ 2,582 $ 2,582 - Confiscated and Forfeited Property 25,000 4,267 26,942 22,674 107.8% Confiscated and Forfeited Roperty - Federal 30,000 5,051 36,609 31,559 122.0% Total Miscellaneous Revenue 55,000 9,318 66,133 56,815 120.2% Total Revenues 55,000 9,318 66,133 56,815 120.2% EXPENDITURES: 31 Office & Operating Supplies 25,000 24,909 - (24,909) 0.0% 35 Small Tools & Ninor Equipment 11,000 10,500 3,765 (6,735) 34.2% 41 Rofessional Services 8,000 8,000 - (8,000) 0.0% 43 Travel 11,000 5,850 5,469 (381) 49.7% 49 Miscellaneous 5,000 181 - (181) 0.0% Total Expenditures 60,000 49,440 14,634 (34,807) 24.4% Change in fund balances Beginning Fund Balance Ending Fund Balance (5,000) (40,122) 51,499 91,621 -1030.0% 226,507 226,507 233,688 7,181 103.2% 221,507 $ 186,385 $ 285,187 $ 98,802 128.7% 64 City of Tukwila Debt Service Funds 2XX - Revenue and Expenditures As of June 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: Miscellaneous Revenue Investment earnings $ - $ - $ 3,834 $ 3,834 - Contribution - SCORE 427,869 Other 49,807 49,807 23,360 (26,447) 46.9% Total Miscellaneous Revenue 477,676 49,807 27,193 (22,614) 5.7% Transfers In 4,501,587 1,629,943 2,032,043 402,100 45.1% Total Revenues 4,979,263 1,679,750 2,059,236 379,486 41.4% EXPENDITURES: 71 Debt Service Principal 2,578,697 49,247 48,278 (969) 1.9% 83 Debt Service Interest 2,400,566 864,684 828,169 (36,515) 34.5% Total Expenditures 4,979,263 913,931 876,447 (37,484) 17.6% Change in fund balances Beginning Fund Balance 765,819 1,182,790 416,970 387,865 387,865 445,652 57,787 114.9% Ending Fund Balance $ 387,865 $ 1,153,684 $ 1,628,442 $ 474,757 419.8% 65 City of Tukwila Debt Service UTGO - Revenue and Expenditures As of June 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: General Revenue Property Taxes Total General Revenue Miscellaneous Revenue $ 2,841,675 $ 1,528,768 $ 1,528,704 $ 2,841,675 1,528,768 1,528,704 (64) 53.8% (64) 53.8% Investment earnings - - 102 102 Total Miscellaneous Revenue - - 102 102 Total Revenues 2,841,675 1,528,768 1,528,806 38 53.8% EXPENDITURES: 71 Debt Service Principal 1,370,000 - - 0.0% 83 Debt Service Interest/Misc Fees 1,471,675 735,838 735,838 - 50.0% Total Expenditures 2,841,675 735,838 735,838 - 25,9% Change in fund balances - 792,930 792,969 38 Beginning Fund Balance Ending Fund Balance 40,117 40,117 95,114 54,997 237.1% 40,117 $ 833,047 $ 888,083 $ 55,035 2213.7% 66 City of Tukwila Debt Service LID, Guaranty Funds - Revenue and Expenditures As of June 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: Miscellaneous Revenue LID Assesment Interest 243,937 1,383 16,163 14,779.36 6.6% LID Assesment Principal 445,000 23,402 27,192 3,790 6.1% Total Miscellaneous Revenue 688,937 24,785 43,355 18,570 6.3% Total Revenues 688,937 24,785 43,355 18,570 6.3% 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 Beginning Fund Balance 300 (663,852) (584,407) 79,444 -194802.5% 1,392,324 1,392,324 1,365,098 (27,226) 98.0% Ending Fund Balance 1,392,624 728,472 780,691 52,218 56.1% 67 City of Tukwila Street Fund 103 - Revenue and Expenditures As of June 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE Intergovernmental Revenue Indirect Federal - Cascade View State Grant - 53rd Ave State Entitlements - MVFT Cities Total Intergovernmental Revenue 201,000 514,000 285,000 1,000,000 201,000 53,588 132,523 387,111 786,752 137,658 924,410 (201,000) 733,164 5,135 537,298 0.0% 153.1 48.3% 92.4% Miscellaneous Revenue Charges for services 1,682,000 43,778 (43,778) 0.0% Investment earnings 20,000 17,600 1,859.97 (15,740) 9.3% Total Miscellaneous Revenue 1,702,000 61,378 1,860 (59,518) 0.1% Transfers In 1,300,000 - 1,300,000 1,300,000 100.0% Total Revenues 4,002,000 448,490 2,226,270 1,777,780 55.6% EXPENDITURES: 11 Salaries 49,059 49,059 13 Overtime - - 719 719 20 Benefits 20,590 20,590 35 Small Tools and Ntnor Equipment 45,869 45,869 41 Professional Services 270,000 127,750 2,750 (125,000) 1.0% 48 Repairs and Maintenance 130,000 65,000 - (65,000) 0.0% Total Operating Expenses 400,000 192,750 118,986 (73,764) Capital Expenses 64 Capital outlay 6,216,000 1,527,202 2,997,159 1,469,957 48.2% Total Expenditures 6,616,000 1,719,952 3,116,145 1,396,193 47.1% Change in fund balances (2,614,000) (1,271,462) (889,875) 381,587 34.0% Beginning Fund Balance 2,826,621 2,826,621 115,544 (2,711,077) 4.1% Ending Fund Balance 212,621 1,555,159 (774,331) (2,329,490) -364.2% 68 City of Tukwila Arterial Street Fund 104 - Revenue and Expenditures As of June 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: General Revenue Parking Tax 325,000 155,355 162,738 7,383 50% MVFT Cities 135,000 62,774 70,323 7,549 52% Real Estate Excise Taxes 500,000 281,064 159,092 (121,972) 32% Total General Revenue 960,000 499,193 392,153 (107,040) 40.8% Charges for Sevices Park impact Fees 300,000 136,332 255,082 118,750 85.0% Traffic Impact Fees 35,000 23,238 263,984 240,746 754.2% Total Charges for Services 335,000 159,570 519,066 359,496 154.9% Intergovernmental Revenue Department of Trasnportation - Tukw ila 3,387,000 1,557,386 267,849 (1,289,537) 7.9% Boeing Access Bridge 1,071,000 1,071,000 799,305 (271,695) 74.6% State Grant - TUC Pedestrian Bridge 566,000 - - 0.0% Total Charges for Services 5,024,000 2,628,386 1,067,154 (1,561,232) 21.2% Miscellaneous Revenue Investment earnings 20,000 5,332 27,489 22,157 137.4% Contributions/Donations 30,000 16,328 4,300 (12,028) 14.3% Total Miscellaneous Revenue 50,000 21,660 31,789 10,128 63.6% Transfers In 450,000 - 0.0% Total Revenues 6,819,000 3,308,809 2,010,161 (1,298,649) 29.5% EXPENDITURES: 11 Salaries 21 FICA 23 PERS 24 Industrial Insurance 25 Medical, Dentail, Life, Optical 41 Professional Services 43 Travel 44 Advertising 47 Public Utility Services 48 Repairs and Maintenance Total Operating Expenses 352,034 176,017 145,431 (30,586) 41.3% 33,268 16,634 10,941 (5,693) 32.9% 44,708 22,354 18,578 (3,776) 41.6% 6,795 3,398 1,494 (1,903) 22.0% 40,794 20,397 19,426 (971) 47.6% 856,000 312,011 327,777 15,766 38.3% - 29 29 953 953 - 2,714 2,714 1,325,000 79,785 221,505 141,721 16.7% 2,658,599 630,595 748,849 118,254 28.2% Capital Expenses 64 Capital Outlay 6,196,000 6,196,000 3,010,606 1,411,148 (1,599,458) 22.8% 3,010,606 1,411,148 (1,599,458) 22.8% Total Expenditures Change in fund balances 8,854,599 3,641,201 2,159,997 (1,481,204) 24.4% (2,035,599) (332,392) (149,836) 182,556 7.4% Beginning Fund Balance 3,621,865 3,621,865 2,873,425 (748,440) 79.3% Ending Fund Balance 1,586,266 3,289,473 2,723,589 (565,884) 171.7% 69 City of Tukwila Land Acquisition, Rec and Park Development Fund 301 - Revenue and Expenditures As of June 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: General Revenue Excess Prop Tax Levy - Ow rash 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 60,000 28, 686.91 28, 686.91 0.48 122,112 122,112 - 60,000 - 150,799 150,799 251.3% 17,769 17,769 - 17,769 17,769 - 15,000 6,744 13,161 6,417 87.7% 15,000 6,744 13,161 6,417 87.7% Total Revenues 128,320 6,744 235,048 228,304 183.2% EXPENDITURES: 24 Industrial Insurance 31 Office and Operating Supplies - 41 Professional Services 325,000 Total Operating Expenses 325,000 Capital Expenses 65 Capital Outlay Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 12 12 1,360 1,360 - 325,000 42,307 (282,693) 13.0% 325,000 44,239 (280,761) 13.6% 280,000 280,000 (280,000) 0.0% 280,000 280,000 - (280,000) 0.0% 605,000 605,000 44,239 (560,761) 7.3% (476,680) (598,256) 190,809 789,065 -40.0% 1,019,562 1,019,562 1,133,268 113,706 111.2% 542,882 421,306 1,324,077 902,771 243.9% 70 City of Tukwila Urban Renewal Fund 302 - Revenue and Expenditures As of June 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: Miscellaneous Revenue Investment earnings Total Miscellaneous Revenue 10,000 4,633 28,293 23,660 282.9% 10,000 4,633 28,293 23,660 282.9% Total Revenues 10,000 4,633 28,293 23,660 282.9% EXPENDITURES: 20 Benefits - 1 1 41 Professional Services - 5,225 5,225 47 Public Utility Services - 10,734 10,734 Total Operating Expenses - - 15,960 15,960 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% 200,000 100,000 - (100,000) 0.0% 235,000 100,000 15,960 (84,040) 6.8% (225,000) (95,367) 12,334 107,700 -5.5% 2,213,064 2,213,064 7,575,693 5,362,629 342.3% 1,988,064 2,117,697 7,588,027 5,470,329 381.7% 71 City of Tukwila General Government Improvements Fund 303 - Revenue and Expenditures As of June 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: Miscellaneous Revenue Investment earnings 500 219 5,680 5,461 1136.0% Total Miscellaneous Revenue 500 219 5,680 5,461 1136.0% Transfers In 200,000 100,000 100,000 50.0% Total Revenues 200,500 100,219 105,680 5,461 527% EXPENDITURES: 11 Salaries 111,855 55,928 (55,928) 0.0% 13 Overtime - - - 21 FICA 8,723 4,362 - (4,362) 0.0% 23 PERS 14,206 7,103 - (7,103) 0.0% 24 Industrial Insurance 2,324 1,162 33 (1,129) 1.4% 25 Medical, Dental!, Life, Optical 16,340 8,170 (8,170) 0.0% 41 Professional Services 20,000 10,000 - (10,000) 0.0% Total Operating Expenses 173,448 86,724 33 (86,691) 0.0% Capital Expenses 65 Capital Outlay 179,647 89,824 - (89,824) 0.0% Total Capital Expenses 179,647 89,824 - (89,824) 0.0% Total Expenditures Change in fund balances 353,095 176,548 33 (176,514) 0.0% (152,595) (76,329) 105,647 181,975 -69.2% Beginning Fund Balance 337,761 Ending Fund Balance 185,166 337,761 477,761 261,432 583,408 140,000 141.4% 321,975 315.1% 72 City of Tukwila Fire Improvement Fund 304- Revenue and Expenditures As of June 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: Charges for Sevices Fire Impact Fees Total Charges for Services 500,000 218,414 297,057 78,643 59.4% 500,000 218,414 297,057 78,643 59.4% Miscellaneous Revenue Investment earnings 100 6 1,498 1,492 1498.3% Total Miscellaneous Revenue 100 6 1,498 1,492 1498.3% Total Revenues 500,100 218,421 298,555 80,134 59.7% EXPENDITURES: Transfers Out 500,000 250,000 (250,000) 0.0% Total Expenditures 500,000 250,000 - (250,000) 0.0% Change in fund balances 100 (31,579) 298,555 330,134 298555.1% Beginning Fund Balance 7,412 7,412 444,252 436,840 5993.7% Ending Fund Balance 7,512 (24,167) 742,807 766,974 9888.3% 73 City of Tukwila Public Safety Plan Fund 305- Revenue and Expenditures As of June 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated 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% Total Intergovernmental Revenue 800,000 36,980 38,087 1,107 4.8% Miscellaneous Revenue Bond Proceeds 58,175,046 - 0.0% Investment earnings 300,000 167,941 184,911 16,970 61.6% Unrealized Gain/(Loss) on Investments - - - - Facilities Rent - 25,070 25,070 - Total Miscellaneous Revenue 300,000 167,941 209,980 42,039 70.0% Transfers In 2,250,000 - 0.0% Sale of Capital Assets 4,889,300 - 0.0% Total Revenues EXPENDITURES: 66,414,346 204,921 248,068 43,147 0.4% 35 Small Tools and Minor Equipment 324,578 149,302 20,614 (128,688) 6.4% 41 Professional Services - 117 117 - 45 Operating Rentals & Leases - 10,969 10,969 - 47 Public Utility Services - 10,474 10,474 - 49 Miscellaneous - 38,433 38,433 - 61 Capital Outlay 39,272,000 7,905,317 3,247,135 (4,658,182) 8.3% 39,596,578 8,054,619 3,327,742 (4,726,877) 8.4% Transfer Out Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 300,000 150,000 - (150,000) 0.0% 39,896,578 8,204,619 3,327,742 (4,876,877) 8,3% 26,517,768 (7,999,698) (3,079,674) 4,920,024 -11.6% 13,038,494 13,038,494 15,232,963 2,194,469 116.8% 39,556,262 5,038,796 12,153,289 7,114,493 30,7% 74 City of Tukwila City Facilities Fund 306- Revenue and Expenditures As of June 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: Miscellaneous Revenue Bond proceeds 7,500,000 - 0.0% Total Miscellaneous Revenue 7,500,000 - - - 0.0% Trasnfers In 402,100 402,100 Total Revenues 7,500,000 EXPENDITURES: 49 Miscellaneous 62 Capital Outlay Transfers Out Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 402,100 402,100 5.4% 2,879,000 660,014 12,446,103 11,786,089 432.3% 1,750,000 875,000 402,100 (472,900) 23.0% 4,629,000 1,535,014 12,848,203 11,313,189 277.6% 2,871,000 (1,535,014) (12,446,103) (10,911,089) -433.5% 1,914,000 1,914,000 13,079, 590 11,165, 590 4,785,000 378,986 633,487 254,501 683.4% 13.2% 75 City of Tukwila Water Fund 401 - Revenue and Expenditures As of June 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: Charges for Services Water Sales 7,206,000 3,077,602 2,911,631 (165,970) 40.4% Security - - 75 75 - Total Charges for Services 7,206,000 3,077,602 2,911,706 (165,895) 40.4% Miscellaneous Revenue Investment earnings 31,000 9,593 56,240 46,647 181.4% Connection Fees 80,000 61,373 13,339 (48,034) 16.7% Other - - 305 305 - Total Miscellaneous Revenue 111,000 70,966 69,884 (1,082) 63.0% Total Revenues 7,317,000 3,148,568 2,981,590 (166,978) 40.7% EXPENDITURES: 11 Salaries 607,746 303,873 270,377 (33,496) 44.5% 12 Extra Labor 4,000 2,000 (2,000) 0.0% 13 Overtime 7,000 3,500 7,654 4,154 109.3% 21 FICA 48,679 24,340 21,456 (2,884) 44.1% 23 PERS 77,184 38,592 35,575 (3,017) 46.1% 24 Industrial Insurance 16,416 8,208 6,989 (1,219) 42.6% 25 Medical, Dentail, Life, Optical 139,605 69,803 59,647 (10,155) 42.7% 28 Uniform Clothing 1,330 665 220 (445) 16.5% 31 Office and Operating Supplies 144,300 61,265 37,051 (24,214) 25.7% 33 Water Purchased for Resale 3,060,250 1,267,704 1,307,792 40,088 42.7% 35 Small Tools and Ivvnor Equipment 11,000 8,519 921 (7,598) 8.4% 41 Professional Services 482,500 190,696 68,179 (122,517) 14.1% 42 Communication 2,500 1,375 2,567 1,192 102.7% 43 Travel 1,500 497 229 (269) 15.2% 45 Operating Rentals and Leases 162,646 98,924 80,573 (18,351) 49.5% 46 Insurance 18,051 18,051 17,227 (824) 95.4% 47 Public Utility Services 25,370 17,136 11,465 (5,671) 45.2% 48 Repairs and Maintenance 15,000 11,528 13,311 1,784 88.7% 49 Miscellaneous 1,071,000 534,150 459,057 (75,094) 42.9% Total Operating Expenses 5,896,077 2,660,825 2,400,291 (260,534) 40.7% Capital Expenses 64 Capital Outlay 622,500 49,551 51,483 1,932 8.3% 71 Debt Service Principal 134,242 - 80,625 80,625 60.1% 83 Debt Service Interest 13,006 6,388 6,388 (0) 49.1% 769,748 55,939 138,496 82,557 18.0% Transfers Out 985,076 492,538 386,293 (106,245) 39.2% Indirect Cost Allocation - - 0.0% Total Expenditures 7,650,901 3,209,302 2,925,080 (284,222) 38.2% Change in fund balances Beginning Fund Balance Ending Fund Balance (333,901) (60,734) 56,510 117,244 -16.9% 5,149,522 5,149,522 6,057,771 908,249 117.6% 4,815,621 5,088,788 6,114, 281 1,025,493 127.0% 76 City of Tukwila Sewer Fund 402 - Revenue and Expenditures As of June 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: Charges for Services Sewer Sales Total Charges for Services Miscellaneous Revenue Investment earnings Connection Fees Total Miscellaneous Revenue Total Revenues 9,732,000 9,732,000 55,000 125,000 180,000 4,752,536 4,862,181 4,752,536 4,862,181 24,892 83,338 108,230 88,182 75,156 163,338 109,645 50.0% 109,645 50.0% 63,290 160.3% (8,182) 60.1% 55,109 90.7% 9,912,000 4,860,766 5,025,520 164,754 50.7% EXPENDITURES: 11 Salaries 385,088 192,544 195,529 2,985 50.8% 13 Overtime 4,442 2,221 4,818 2,597 108.5% 21 FICA 29,946 14,973 15,225 252 50.8% 23 I LItS 48,907 24,454 25,597 1,144 52.3% 24 Industrial Insurance 9,538 4,769 4,626 (143) 48.5% 25 Medical, Dentail, Life, Optical 86,267 43,134 52,374 9,241 60.7% 28 Uniform Clothing 570 285 (285) 0.0% 31 Office and Operating Supplies 21,600 8,095 10,471 2,377 48.5% 33 Metro Sew age Treatment 4,762,000 2,379,133 2,443,006 63,873 51.3% 35 Small Tools and Minor Equipment 5,000 1,939 29 (1,909) 0.6% 41 Professional Services 536,000 224,793 51,373 (173,420) 9.6% 42 Communication 2,500 1,166 1,585 419 63.4% 43 Travel 2,000 1,218 824 (394) 41.2% 44 Advertising 150 75 (75) 0.0% 45 Operating Rentals and Leases 92,930 58,882 45,475 (13,408) 48.9% 46 Insurance 10,968 10,968 10,828 (140) 98.7% 47 Public Utility Services 43,000 24,830 18,527 (6,303) 43.1% 48 Repairs and Maintenance 49,000 25,234 34,981 9,746 71.4% 49 Miscellaneous 1,188,700 585,915 587,849 1,934 49.5% Total Operating Expenses 7,278,606 3,604,626 3,503,116 (101,511) 48.1% Capital Expenses 64 Capital Outlay 71 Debt Service Principal 83 Debt Service Interest Transfers Out 2,436,000 431,801 16,345 (415,456) 0.7% 326,892 - 233,436 233,436 71.4% 32,382 19,201 18,115 (1,086) 55.9% 2,795,274 451,001 267,895 (183,106) 9.6% 701,036 350,518 313,661 (36,857) 44.7% Indirect Cost Allocation 0.0% Total Expenditures 10,774,916 4,406,145 4,084,672 (321,473) 37.9% Change in fund balances Beginning Fund Balance Ending Fund Balance (862,916) 454,620 940,847 486,227-109.0% 9,174,430 9,174,430 10,212,080 1,037,650 111.3% 8,311,514 9,629,050 11,152,927 1,523,877 134.2% 77 City of Tukwila Foster Golf Course 411 - Revenue and Expenditures As of June 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: General Revenue Excise Taxes Total General Revenue Charges for Services Sale of Merchandise Green Fees, Instruction Total Charges for Services 2,900 1,093 1,003 (90) 34.6% 2,900 1,093 1,003 (90) 34.6% 135,000 1,041,500 1,176,500 63,282 462,725 526,007 78,558 525,252 603,810 15,277 58.2% 62,527 50.4% 77,803 51.3% Miscellaneous Revenue Investment earnings 500 143 5,565 5,423 1113.1 Rents and Concessions 306,000 126,188 141,202 15,014 46.1% Other 8,000 7,329 13,926 6,597 174.1% Total Miscellaneous Revenue 314,500 133,660 160,694 27,034 51.1% Total Revenues 1,793,900 810,759 915,507 104,748 51.0% EXPENDITURES: 11 Salaries 607,437 303,719 300,706 (3,013) 49.5% 12 Extra Labor 85,000 42,500 43,819 1,319 51.6% 13 Overtime 1,000 500 478 (22) 47.8% 21 FICA 55,205 27,603 25,927 (1,676) 47.0% 23 PERS 77,195 38,598 42,224 3,626 54.7% 24 Industrial Insurance 16,854 8,427 10,622 2,195 63.0% 25 Medical, Dentail, Life, Optical 145,933 72,967 70,368 (2,599) 48.2% 26 Unemployment Compensation 5,600 2,800 42 (2,758) 0.7% 28 UnitformClothing 1,100 550 235 (315) 21.4% 31 Office and Operating Supplies 87,000 44,462 47,111 2,649 54.2% 34 Items purcashed for resale 83,000 61,635 97,743 36,108 117.8% 35 Small Tools and Minor Equipment 37,000 34,298 5,598 (28,700) 15.1% 41 Rofessional Services 6,000 3,031 5,035 2,004 83.9% 42 Communication 5,600 2,289 4,317 2,027 77.1% 43 Travel 500 350 1,666 1,316 333.2% 44 Advertising 5,000 3,401 1,288 (2,113) 25.8% 45 Operating Rentals and Leases 149,537 71,805 75,981 4,176 50.8% 46 Insurance 23,000 23,000 21,516 (1,484) 93.5% 47 FUblic Utility Services 71,700 33,196 50,672 17,477 70.7% 48 Repairs and Maintenance 20,000 7,057 14,831 7,774 74.2% 49 Miscellaneous 41,500 16,240 20,824 4,584 50.2% Total Operating Expenses 1,525,161 798,426 841,002 42,575 55.1% Capital Expenses 64 Capital Outlay Transfers Out 50,000 - 0.0% 50,000 - - - 0.0% 190,183 95,092 95,342 250 50.1% Indirect Cost Allocation - 0.0% Total Expenditures 1,765,344 893,518 936,343 42,825 53.0% Change in fund balances 28,556 (82,758) (20,836) 61,922 -73.0% Beginning Fund Balance 640,081 640,081 313,282 (326,799) 48.9% Ending Fund Balance 668,637 557,323 292,446 (264,877) 43.7% 78 City of Tukwila Surface Water Fund 412 - Revenue and Expenditures As of June 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: Charges for Services Surface Water Sales Total Charges for Services Intergovernmental Revenue Miscellaneous Revenue Investment earnings Total Miscellaneous Revenue Total Revenues 6,663,000 6,663,000 2,367,000 3,332,504 6,734,532 3,332,504 6,734,532 106,871 3,402,028 101.1% 3,402,028 101.1% 106,871 5% 40,000 17,116 25,471 8,355 63.7% 40,000 17,116 25,471 8,355 63.7% 9,070,000 3,349,620 6,866,874 3,517,254 75.7% EXPENDITURES: 11 Salaries 1,072,529 536,265 486,335 (49,930) 45.3% 12 Extra Labor 8,000 4,000 2,261 (1,739) 28.3% 13 Overtime 9,000 4,500 11,316 6,816 125.7% 21 FICA 84,489 42,245 38,517 (3,728) 45.6% 23 PERS 136,212 68,106 64,876 (3,230) 47.6% 24 Industrial Insurance 27,463 13,732 12,035 (1,697) 43.8% 25 Medical, Dentail, Life, Optical 232,509 116,255 102,187 (14,068) 43.9% 28 Uniform Clothing 1,500 750 264 (486) 17.6% 31 Office and Operating Supplies 87,500 72,638 19,287 (53,351) 22.0% 35 Small Tools and Minor Equipment 5,000 751 659 (92) 13.2% 41 Professional Services 1,966,850 632,177 131,397 (500,781) 6.7% 42 Communication 2,000 562 4,514 3,952 225.7% 43 Travel 2,000 237 511 275 25.6% 44 Advertising 500 250 (250) 0.0% 45 Operating Rentals and Leases 407,386 212,275 201,703 (10,573) 49.5% 46 Insurance 27,077 27,077 30,763 3,686 113.6% 47 Public Utility Services 107,200 37,223 17,146 (20,077) 16.0% 48 Repairs and Maintenance 37,000 11,972 9,972 (2,000) 27.0% 49 Miscellaneous 726,300 363,201 729,585 366,384 100.5% Total Operating Expenses 4,940,515 2,144,214 1,863,328 (280,886) 37.7% Capital Expenses 64 Capital Outlay 71 Debt Service Principal 83 Debt Service Interest 2,585,000 289,042 12,127 1,215,007 9,612 214,715 (1,000,291) 8.3% 259,356 259,356 89.7% 9,613 1 79.3% 2,886,169 1,224,619 483,684 (740,935) 16.8% Transfers Out 1,106,540 553,270 436,928 (116,342) 39.5% Total Expenditures 8,933,224 3,922,103 2,783,940 (1,138,163) 31.2% Change in fund balances 136,776 (572,483) 4,082,934 4,655,417 2985.1% Beginning Fund Balance 754,303 754,303 2,595,103 1,840,800 344.0% Ending Fund Balance 891,079 181,820 6,678,037 6,496,217 749.4% 79 City of Tukwila Equipment Rental/Replacement Fund 501 - Revenue and Expenditures As of June 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: Charges for Services ERR O&M Dept Charges Equipment Replacement Charges Total Charges for Services 2,071,944 1,202,726 3,274,670 1,161,489 432,194 1,593,682 1,035,973 601,363 1,637,336 (125,516) 50.0% 169,169 50.0% 43,654 50.0% Miscellaneous Revenue Investment earnings 14,269 3,311 59,910 56,599 419.9% Insurance Proceeds - 122,205 122,205 - Other 150 150 150 100.1% Total Miscellaneous Revenue 14,419 3,311 182,265 178,954 1264.1% Sale of Capital Assets 30,000 1,000 4,716 3,716 15.7% Transfers In 300,000 282,641 - (282,641) 0.0% Total Revenues 3,619,089 1,880,634 1,824,317 (56,318) 50.4% EXPENDITURES: 11 Salaries 405,959 202,980 193,543 (9,436) 47.7% 12 Extra Labor 32,000 16,000 3,842 (12,158) 12.0% 13 Overtime 1,858 929 210 (719) 11.3% 21 FICA 33,859 16,930 15,004 (1,925) 44.3% 23 PERS 51,557 25,779 25,352 (427) 49.2% 24 Industrial Insurance 12,349 6,175 5,529 (645) 44.8% 25 Medical, Dentail, Life, Optical 104,544 52,272 50,121 (2,151) 47.9% 28 Uniform Clothing 950 475 114 (361) 12.0% 31 Office and Operating Supplies 3,000 946 1,343 397 44.8% 34 Items Purchased for Resale 750,000 286,112 303,960 17,848 40.5% 35 Small Tools and N>inor Equipment 5,000 2,656 1,635 (1,021) 32.7% 41 Professional Services 4,000 1,569 1,733 164 43.3% 42 Communication 2,000 796 2,110 1,314 105.5% 43 Travel 1,500 182 225 43 15.0% 45 Operating Rentals and Leases 77,617 46,180 43,706 (2,474) 56.3% 46 Insurance 68,853 68,853 70,152 1,299 101.9% 48 Repairs and Maintenance 120,000 78,474 18,830 (59,644) 15.7% 49 Niscellaneous 12,000 6,893 8,184 1,291 68.2% 64 Capital Outlay 2,380,000 1,975,693 361,988 (1,613,705) 15.2% Transfers Out Total Expenditures 368,158 184,079 184,079 (0) 50.0% 4,435,204 2,973,970 1,291,663 (1,682,308) 29.1% Change in fund balances (816,115) Beginning Fund Balance Ending Fund Balance (1,093,336) 532,654 1,625,990 -65.3% 3,874,899 3,874,899 4,294,902 420,003 110.8% 3,058,784 2,781,563 4,827,556 2,045,993 157.8% 80 City of Tukwila Insurance Fund 502 - Revenue and Expenditures As of June 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE Charges for Services Employee Benefit Programs Total Charges for Services Miscellaneous Revenue Investment earnings Employee Trust Contibutions Employer Trust Contributions Total Miscellaneous Revenue Total Revenues 1,200 366 1,589 1,222 132.4% 1,200 366 1,589 1,222 132.4% 55,995 349,024 6,157,653 6,562,672 27,810 111,908 3,114,193 3,253,912 24,777 97,683 2,920,627 3,043,086 (3,033) 44.2% (14,226) 28.0% (193,567) 47.4% (210,826) 46.4% 6,563,872 3,254,278 3,044,675 (209,604) 46.4% EXPENDITURES: 25 Medical, Dental, Life, Optical 6,656,300 3,328,150 2,827,994 (500,156) 42.5% 41 Professional Services 85,199 14,541 10,729 (3,813) 12.6% 49 Miscellaneous 20,204 674 1,737 1,063 8.6% Transfers Out Total Expenditures Change in fund balances 142,959 71,480 71,480 - 50.0% 6,904,662 3,414,845 2,911,939 (502,906) 42.2% (340,790) (160,566) 132,736 293,302 -38.9% Beginning Fund Balance 1,137,704 1,137,704 610,576 (527,128) 53.7% Ending Fund Balance 796,914 977,138 743,312 (233,826) 93.3% 81 City of Tukwila LEOFF Insurance Fund 503 - Revenue and Expenditures As of June 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: Miscellaneous Revenue Investment earnings 1,533 695 1,712 1,017 111.7% Employer Trust Contributions 265,000 132,500 125,149 (7,351) 47.2% Total Miscellaneous Revenue 266,533 133,195 126,861 (6,334) 47.6% Total Revenues 266,533 133,195 126,861 (6,334) 47.6% EXPENDITURES: 25 Medical, Dental, Life, Optical 458,756 229,378 41 Professional Services 6,499 2,708 49 IVlscellaneous 500 250 205,432 (23,946) 44.8% 195 (2,513) 3.0% (250) 0.0% Total Expenditures Change in fund balances 465,755 232,336 205,627 (26,709) 44.1% (199,222) (99,141) (78,766) 20,375 39.5% Beginning Fund Balance 527,005 527,005 597,983 70,978 113.5% Ending Fund Balance 327,783 427,864 519,217 91,353 158.4% 82 2019 2nd Quarter Financial Report City of Tukwila October 14, 2019 Financial Summary October 14, 2019 2019 2nd Quarter Financial Report 2 co 01 2nd Quarter Financial Highlights 0 534,, General Fund 2019 Revenue vs. Expenditure Through June 2019 33,284 2019 Actua • Reienues • Expenditures October 14, 2019 2019 2nd Quarter Financial Report 3 2nd Quarter Financial Highlights 540,000 jij s- General Fund 2019 Revenues vs. YT1:1 Budget Through June 2019 $33,723 Revenues II 2019 YID Buctizet S 2019 Actual $33,901 October 14, 2019 2019 2nd Quarter Financial Report 4 2nd Quarter Financial Highlights 5-35iX,Y1 530NO s- General Fund 2019 Expenditures vs. YTD Budget Through June 2019 S33,440 533,284 Expenditures • .2-o19 .17D Budget • 2-C19 Actual October 14, 2019 2019 2nd Quarter Financial Report 5 Notable Trends 51,800,000 51,500.,000 51,400,000 51,200,0130 51,000,000 5800,0 560t3,0.-30 5400, Utility Tax Revenue by Year Telephone -Electric Waste _Cable 2010 2011 '2'012 2013 2.014 201'5 2016 2'017 2018 October 14, 2019 2019 2nd Quarter Financial Report 6 Other Funds Residential Streets Beginning Fund Balance 115544 Revenues 2,.226f 270 Expenditures (3 116 145) Ending Fun l Ba la nce (774, 1) October 14, 2019 2019 2nd Quarter Financial Report 7 Financial Results October 14, 2019 2019 2nd Quarter Financial Report 8 2nd Quarter Revenues Sales Tax Property Tax Licenses and Permits Intergovernmental Revenue Utility Tax Gambling and Excise Tax Charges For Servcs Indirect Cost Allocation Interfund Utility Tax Misc. Admissions Tax Fines & Penalties Year -to -Date General Fund Revenues Compared to Allocated Budget Through June 2019 51,495 $1,273 51,273 51,452 22 52,597 $1, 70 52,335 52,024 $2,159 $2,835 53,936 53,454 Thousands 58,337 58,522 59,562 53,473 $0 $1,000 $2,000 $3,000 $4.000 $5,000 $6,1)00 $7 000 $8,000 $9,000 $10,000 YTD Actual it YTD Budget October 14, 2019 2019 2nd Quarter Financial Report 9 Sales Tax 515, 00,0O S 00 C-11 Saks Tax Revenue 2019-2Quarter Muth April. :May une 01 d August Septerriber October November December 18 Actual 019, g; tal October 14, 2019 2019 2nd Quarter Financial Report 10 Property Tax Property Tax Revenue 2019 - 2Quarter 2019 Budget 2018 Actual " 2019 Acura! October 14, 2019 2019 2nd Quarter Financial Report 11 Utility Tax 4,500,000 4,000,00'0 5,50t .000 3,00E,000 3,500,000 2.000,000 a50'0,000 0 50 Utility Tax Revenue 2019 - 2nd Quarter idget ••,2018 Attu Acutal October 14, 2019 2019 2nd Quarter Financial Report 12 (r) 01 Gambling and Excise Tax Gambling and Excise Tax Revenue 2019 - 2 Quarter 4,500,000 so Ist Qdarter 2rd Ctuarter 3rd Quarter deed 019 Budget 3 1018 Actual :2019, Acura! 4th Quarter October 14, 2019 2019 2nd Quarter Financial Report 13 Other General Fund Revenues $1,452 51,122 Other General Fund Revenues YTD Budget vs. Actual Through June 2019 $3„454 53,936 $2,835 $2,597 S1,685 $1„495 INTERFUND UTILITY TAX LICENSES AND PERMITS I NTERGOVE R Nim E ['JAL CH.ARG ES FOR. S,ERViCES REVENUE uTD&Idge! • ri'D Actual October 14, 2019 2019 2nd Quarter Financial Report 14 General Fund Expenditures Unbudgeted, Unplanned Events • Code Violations • Andover Park East Propane Leak • Snow Events • East Marginal Way Power Pole Accident October 14, 2019 2019 2nd Quarter Financial Report 15 General Fund Expenditures Year -to -Date Department Expenditures Compared to Allocated Budget Through June 2019 $183 CRy Cound - IN $209 Mayor Administrative Services Finance Attorney Recreation .Communtty Development Municipal Court Poice Fire $1;178 $1227 $907 $1,059 $1,363 $1449 $264 $322 $1,554 $1,623 $623 $652 $1,801 $1,725 $9,331 $9,794 'Technology & innovation: $1,022 Svcs $1,047 Pubic Works Park Maintenance Street Maintenance & Operations Dept 20 $1,897 $859 $870 $2,025 $2 374 $2,104 $3 401 $3,200 $5 527 $6,133 $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 Thousands YTD Actual mi YID Budget October 14, 2019 2019 2nd Quarter Financial Report 16 Other Funds -Special Revenue iI Revenue L. grog Tax Seizure Beginning Fund Balance 1 617 625 2 Revenues 3491780 66,133 Expenditures (65 845)(14,634) Ending Fund Balance $ 1,901,E 85,1 7 October 14, 2019 2019 2nd Quarter Financial Report 17 Other Funds -Capital Projects Capital Projects Residential Streets Bridges and Arterial Streets Land Act,. Rec. and Park Development Urban Renwal Beginning Fund Balance 115,511 2,873,425 1,133,258 7,575,693 Revenues 2,226,270 2,010,151 235,048 28,293 Expenditures (3,115,145) (2,159,997) (44,239) (15,950) Ending Fund Balance (774,331) 2,723,589 1,324,877 5 7,588, .27 Capital Projects (Cont.) General Government Fire Improvement Public Safety Plan City Facilities Beginning Fund Balance 477,751 444,252 15,232,963 13,679,590 Revenues 105, 68'6 298,555 218,058 402,100 Expenditures (33) - (3,327,742) (12,8448,203) Ending Fund Balance 5 3,4 742,807 12,153,289 633,4 7 October 14, 2019 2019 2nd Quarter Financial Report 18 0 Other Funds -Enterprise Enterprise Water Sewer Golf course Surf a Water Beginning Fund Balance 6,057,771 10,212,080 313,282 2,595,iO3 Revenues 2,981,590 5,025,520 915,507 6,86 874 Expenses (2,925,080) (4,084,672) 936,343) (2,783,940) Ending Fund Balance $ 6,114,281 11,152,927 292,446 6, 78,037 October 14, 2019 2019 2nd Quarter Financial Report 19 Other Funds -Internal Service Intern l Semite Fleet Self -Insured Healthcare Plan LEOFF 1 Retiree Self - Insured Healthcare Plan Beginning Fund Balance 4,294 .2 6 0,575 597,983 Revenues. L324,317 3, r575 125,851 Expenses (1R291553) (2,911939) (205,527) Ending Fund Balance 4,827,556 743,312 S1,;217 October 14, 2019 2019 2nd Quarter Financial Report 20 Q&A The city of opportunity, the community of choice. October 14, 2019 2019 2nd Quarter Financial Report 21 104 City of Tukwila City Council Finance Committee FINANCE COMMITTEE Meeting Minutes September 23, 2019 - 5:30 p.m. - Hazelnut Conference Room, City Hall Councilmembers: Thomas McLeod, Chair; Verna Seal, De'Sean Quinn Staff: David Cline, Vicky Carlsen, Jay Wittwer, Bruce Linton, Juan Padilla, Erika Eddins, Wynetta Bivens, Gail Labanara, Aaron Williams, Henry Hash, Trish Kinlow, Tony Cullerton, Jeff Friend, Laurel Humphrey CALL TO ORDER: Chair McLeod called the meeting to order at 5:30 p.m. I. PRESENTATIONS II. BUSINESS AGENDA A. Resolution: Cancellation of Uncollectable Accounts Staff is seeking Council approval of the annual resolution that would declare the cancellation of uncollectible accounts receivable. The total for this year includes Police Department false alarm fees equaling $2,350.00 and miscellaneous billings equaling $50,840.56 for a total of $53,190.56. This is an accounting practice that will reduce the accounts receivable balance but these accounts are still being actively worked for collection, except for those accounts where a responsible party cannot be identified or accounts covered by bankruptcy law. Chair McLeod asked that the memo be updated to include historical data for the past few years. UNANIMOUS APPROVAL. FORWARD TO OCTOBER 7, 2019 REGULAR CONSENT AGENDA. B. Resolution: Cancelling Abandoned or Unclaimed Property Staff is seeking Council approval of the annual resolution that would declare the cancellation of abandoned or unclaimed property that is owed to individuals or business owners in time for reporting to the Washington State Department of Revenue Unclaimed Property Section by November 1, 2019. This year's report includes the cancellation of outstanding claims in the total amount of $10,150.18. UNANIMOUS APPROVAL. FORWARD TO OCTOBER 7, 2019 REGULAR CONSENT AGENDA. C. 2019 2nd Quarter Financial Report Staff presented a summary of the 2019 2nd 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. Through June 30, 2019, General Fund revenues exceed expenditures by $617 thousand. General Fund revenues were $178 thousand over allocated budget and expenditures were under allocated budget by $156 thousand. 105 Finance Committee Minutes September 23, 2019 The Committee asked that the Summary section include a few more sentences highlighting trends and possible long-term impacts to the budget, such as the downward trend for telephone tax. Chair McLeod noted that Foster Golf is over allocated budget and he hopes there is a plan to finish the year within budget. DISCUSSION ONLY. FORWARD TO OCTOBER 14, 2019 COMMITTEE OF THE WHOLE. D. Non -Represented Employees' Compensation Staff updated the Committee on the status of Resolution 1951, which modified and restated the employee compensation policy. The update included new reporting requirements, expanded the number of comparable cities, adjusted the guidelines on positions more than 5% below or 10% above market, simplified language around compression, and added annual policy review. Staff reviewed the status of implementation of the provisions of Resolution 1951 as described in the memo. Staff noted the limitations of the Association of Washington Cities' annual salary survey and asked if there was committee interest in either polling comparable cities for information on each non -represented position or contracting with an outside firm. The Committee asked staff to return with the cost benefit of both options. Staff recommends moving away from a Decision Band Method (DBM) compensation system to a market -based system and will return with a proposed process to explore this option. RETURN TO COMMITTEE OCTOBER 14, 2019 E. Cash & Investment Report Staff presented the 2019 1" and 2nci Quarter Cash and Investment Report, including information on the City's portfolio components, performance, policy compliance and liquidity analysis, fund cash and investment balances, and investment environment. At June 30, 2019, the portfolio totaled $69.3 million comprising $50.6 million in cash and cash equivalents and $18.7 million in longer term investments. Investments are within the standards of the City's Investment Policy, which staff intends to review and update in 2020. DISCUSSION ONLY. F. RCW 35.103 Fire Departments — Performance Measures Chair McLeod stated that the Committee intends to increase standards of accountability for the Fire Department and its budget. He referenced the requirements in the Revised Code of Washington regarding the service delivery objectives policy statement and the annual report. He also referenced a performance measures compliance guide issued by the Washington State Council of Firefighters and the Washington Fire Chiefs Association, asking if City Administration was familiar with the guide. Staff is familiar with the guide and also plans to bring a memo and discussion on service levels to the next Committee meeting, including information about compliance with the annual reporting requirement. Committee members and staff discussed the process for billing false alarms, which has not been done yet. The process allows the first two false alarms free, so it will take some data analysis. Fire and Finance are working together on implementation. Councilmember Quinn said he is interested in clarity and additional reporting mechanisms to better equip the Council going into budget review. Councilmember Seal stated the Council needs a clear understanding of the cost of fire service and yearly budget amendments should not continue. Chair McLeod closed by commenting an effective annual report will be a good tool for Council as well as the community. RETURN TO COMMITTEE. 106