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Home My WebLink AboutCOW 2011-08-22 Item 2 - Presentation - 2011 Second Quarter Financial Report�i June 30, 2011 i a J u 3 i IrL f v Mimi a 0 v N 0 0 v PTO At the end of the second quarter, one half, or 50% of the year had expired. The se- cond quarter actiN its added $13 million to the City-wide find balance bringing the rear -to -date increase to $2.6 million when combined with the first quarter far orable results of $1.26 million. Of the rear -to -date increase, $3.1 million was generated by the (YoN emmental finds, a $1.6 million deficit was realized by the enterprise finds and a $1.1 million increase occurred in the internal seli ice finds. The second quarter increase was due to a combination of factors from receipt of $6.7 in property taxes in the General Fund to expenditures in the Arterial Street find for the two big road projects and expenditures for the Incident Command Vehicle. The effect of the AndoN er Park West emergency sewer repair project also had an impact as did the absence of the surface water semi annual income that was recognized in the first quarter and will be recognized again in the third quarter. Also debt serl ice total ing $1.1 million was paid out in the second quarter. UncertaintN continues in the economy and deterioration of economic conditions could negatiN ely impact City finances. Actual operating results throu (Yh the second quarter, howeN er, haN e been positiN e and haN e exceeded bud (yeted results. The City appears on track to meet its budgetary goals for the rear. FUND BALANCES CHANGE IN FUND BALANCES CITY -WIDE ACTUAL ACTUAL 12/31/2010 03/31/2011 06/30/2011 Q2 I YTD Governmental funds 28,762,831 29,722,371 31,888,273 2,165,901 3,125,442 Enterprise funds 11,158,079 10,980,343 9,526,174 (1,454,168) (1,631,905) Internal service funds 9,461,981 9,947,703 10,579,448 631,745 1,117,467 City -wide Total 49,382,891 50,650,417 51,993,895 1,343,478 2,611,004 Inside this issue: Governmental funds Governmental funds continued Enterprise funds Internal Service funds a) First quarter C its -N ide results N ere originally reported at $1.5 million. This amount has been redneed to $1.26 million to reflect the first quarter $2.90.000 Rater Fund debt principal payment as a reduction of unresery ed fund balance. Fund Balances As of June 30, 2011 .,,,..,..,;n::...a.ane;m' ;9,731,524 Hotel/Motel Tax Fund $686,6 63 Street Fund $732,350 Arterial Street Fund $10,264,965 Contingency Fundr$137,237 $1 457,270 Fire Equip Cum Reserve 0,6 5 Drug Seizure Fund Debt Service Funds Parks Acq Fund $4,850 322 Facility Replacement Fund $2,043,779 General Gov Improvements $990, 450 Fire Impact Fee Fund $168,919 Water Fund $4,677,:91 Sewer Fund $2,165,382 Foster Golf Fund $61,924 SurfaceWaterFund $2,621, Equipment Replacement Fund ^s' i $3,800,349 Self Insurance Fund arses sa ^arr $5,04 7,891 LEOFF Insurance Fund $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 Unreserved/ unrestricted Inside this issue: Governmental funds Governmental funds continued Enterprise funds Internal Service funds a) First quarter C its -N ide results N ere originally reported at $1.5 million. This amount has been redneed to $1.26 million to reflect the first quarter $2.90.000 Rater Fund debt principal payment as a reduction of unresery ed fund balance. O Governmental Fund Balances By Fund Group $17 $15.7 $16 $15 $14.5 ate -z. .s $14.1 $14 YTD YTD $13 3,974,484 (829,174) $12 (1,589,923) (372,398) $11 (340,438) $9.7 $10 $8.5 $8.4 9,581 $y (487,725) (298,099) 0 8. �m��m��m��m ®---m— ffi- r- -$8.1- E $7 $(1,157,734)1 $4,283,175 $6 $5 $5.6 $4 $5.8 $3 $2 $1 Dec 2010 Mar 2011 Jun 2011 I s FUND BALANCES GOVERNMENTAL ACTUAL FUNDS 12/31 /2010 03/31/2011 06/30/2011 General Fund 5,757,040 5,646,681 9,731,524 Special Revenue 14,461,545 15,679,070 14,089,147 Debt Service 3,050 (8,947) 14,132 Capital Project 8,541,195 8,405,568 8,053,470 GOVERNMENTAL FUNDS 1 $28,762,831 $29,722,371 $31,888,273 1 Combined governmental fund activity for the second quarter produced a $2.1 million increase in Rind balances. The General Fund was responsible for $4 million of this increase and the special revenue funds Nyere responsible for a decline of $1.5 million with the 104- Arterial Street Fund accounting for $1.35 million of the decline and the 109 -Ding Seizure Fund account- ZZZZZZ Jun 11 CHANGE IN FUND BALANCES ACTUAL BUDGET Variance Q2 YTD YTD YTD 4,084,843 3,974,484 (829,174) $4,803,658 (1,589,923) (372,398) (31,961) (340,438) 23,079 11,081 1,500 9,581 (352,097) (487,725) (298,099) (189,626) 2,165,901 3,125,442 1 $(1,157,734)1 $4,283,175 ing for $146,1(0) of the decline. The capital project funds also experi- enced a decline in the second quarter with a decrease in fund balance of $352,097 due mostly to a $406,665 decline in the 303- General Gov ernnient Improvement Fund. The financial results and positions of the governmental funds are discussed in more detail below. General fund second quarter activity added $4 million to the fund balance bringing the year -to -hate increase to $3.9 million after taking into account the first quarter deficit of $110,36). General Fund revenue was $4.4 million higher in the second quarter than the first due primarily to a $6.4 increase in prop ertv taxes received, offset by a $1 million decrease in RGRL fees collected. The majority of RGRL fees is received in Januaiv and Febinary and the majority of the first half prop ertv tax billing is received( in April and May. Year -to -hate revenues of $26.1 million, or 51.19% of annual budget, plac- es revenues on track and produced a positive budget variance of $6()8,929. The General Fund had expenditures of $11 million during the second quarter, only $251,642 higher than the first quarter and bringing the rear -to -date total to $22 million or 42.06% of annual budget producing a $4 million positive variance. The positive vari- ance is due largely to the $2.79 million unifier budget status of the transfers -out line item with year -to -hate transfers constituting 15.19% of the transfers -out annual budget. Transfers -out are comprised of a first quarter transfer of $566,26( to the 105- Contingence Fund and second quarter transfers of $112,5(0) to the 411 -Golf Course Fund, $428,144 to the debt service funds, $65,))) to the 107 Fire Equip- ment Reserve Fund and $49,23(_) to the 401 Water Fund for fire hy- ihant rental. Of the $6.8 million bud get remaining in the transfers -out line item at June 3O, 2O11, $2 million is slated for the 104- Arterial Sheet Fund, $2.2 million for the 303-General Government Improve- ments Fund, and $2.5 for debt service funds. The planned $22 mil- lion transfer to the 303- General Gover111nent Improvement fund may Continued on page 3 Page 2 Governmental Fund Balances Combined 2011 SE('()ND QTTARTER FINANCIAL REPORT 2 be postponed until 2012 as the transfer is intended to help fund the $1.7 million estimated cost of removing the flood prevention de- vices the Super Sacks and the Hesco barriers. In addition to General Fund savings through the delay of transfers out, six departments generated positive variances by keeping costs at least $lUU,000 unifier budget. These departments were the Mayor, Public Works, Fire, Recreation, Police departments and Street Maintenance. Expenditure categories that realized positive variances were salaries and benefits with a $663,346 variance, intergovernmental expenditures (primarily jail bills) with a $360,002 variance, and supplies with a $266282 variance. The net effect of the positive revenue and expenditure variances is a $4.8 million year -to -hate positive variance in the General Fund. Fund balance totaled $9.7 million and cash and investment balances totaled $7.3 million at June 30, 2011. As mentioned previously, some of this will be transferred to other governmen- tal funds in the next two quarters to fund debt service and other activities. 4 9 Special revenue funds declined $1.5 million in the second quar- ter bringing the year-to-date increase to $372,398 after taking into account the first quarter gain of $1.2 million. The 104 Arterial Street Fund and the 11)9 -Drug Seizure Fund were the largest contributors to this decline and are discussed below. Fund 104- Arterial Street. The second quarter fund balance decline is due to capital expenditures exceeding corresponding revenue. Second quarter revenue was $3.3 million higher than the first quarter revenue due mostly to a $3.3 million increase in grant funds received for the Southcenter Access Pro and the Southcenter Parkwav Extension Projects. Expenditure activity also increased on these two major projects with a $864277 in- crease in professional service fees and a $4.4 million increase in capital outlay. A deficit was planned for the year- the actual year -to -irate deficit of $788,444 is higher than the prorated IN FUND BALANCES ACTUAL FUND BALANCES BUDGET GOVERNMENTAL ACTUAL YTD Special Revenue 1 669 (213,247) (163,437) (174,024) 10,587 12/31/2010 03/31/2011 06/30 101 Hotel /Motel Tax Fund 850,106 899,916 68 6 103 Street Fund 607,646 670,123 73 2 104 Arterial Street Fund 11,053,410 11,623,721 10,26 4 105 Contingency Fund 889,470 1,456,606 1,45 7 107 Fire Equip Cum Reserve 744,890 745,366 81 0 109 Drug Seizure Fund 316,024 283,337 13 7 Total Special Revenue $14,461,545 $15,679,070 $14,08 9 Special revenue funds declined $1.5 million in the second quar- ter bringing the year-to-date increase to $372,398 after taking into account the first quarter gain of $1.2 million. The 104 Arterial Street Fund and the 11)9 -Drug Seizure Fund were the largest contributors to this decline and are discussed below. Fund 104- Arterial Street. The second quarter fund balance decline is due to capital expenditures exceeding corresponding revenue. Second quarter revenue was $3.3 million higher than the first quarter revenue due mostly to a $3.3 million increase in grant funds received for the Southcenter Access Pro and the Southcenter Parkwav Extension Projects. Expenditure activity also increased on these two major projects with a $864277 in- crease in professional service fees and a $4.4 million increase in capital outlay. A deficit was planned for the year- the actual year -to -irate deficit of $788,444 is higher than the prorated IN FUND BALANCES 1 147 1 1,589,923) (372,398)1 (31,961)1 (340,438) budget deficit of $105,266. However, beginning fund balance is $6 million higher than budget due partially to the $4.3 million in unspent 2010 debt proceeds remaining at the beginning of the year. These funds are available to cover costs of the Southcenter Park- way Extension project. Both revenue and expenditures are below budget at 16.7% and 18.92% respectively due to the timing of con- struction activity and certain construction delays. The fund had $8.9 million in cash and investments at quarter -end. Fund 109 -Drug Seizure. The Drug Seizure Fund experienced a $146,100 decline in the second quarter bringing the rear -to -date deficit to $178,5787. The Incident Command Vehicle was deliv- ered in the second quarter and $157,167 of related expenditures were incurred. The year -to -irate expenditures from this fund for the Incident Command Vehicle totaled $185208. GOVERNMENTAL Capital Project 301 Parks Acq Fund 302 Facility Replacement Fu 303 General Gov Improvemer 304 Fire Impact Fee Fund Total Capital Project FUND BALANCES ACTUAL 12/31/2010 ACTUAL BUDGET Variance /2011 Q2 YTD YTD YTD 1 669 (213,247) (163,437) (174,024) 10,587 390 62,267 124,745 35,586 89,159 1 965 (1,358,756) (788,444) (105,266) (683,179) 270 664 567,801 200,908 366,893 1 615 65,249 65,725 64,836 889 1 237 (146,100) (178,787) (54,000) (124,787) 1 147 1 1,589,923) (372,398)1 (31,961)1 (340,438) budget deficit of $105,266. However, beginning fund balance is $6 million higher than budget due partially to the $4.3 million in unspent 2010 debt proceeds remaining at the beginning of the year. These funds are available to cover costs of the Southcenter Park- way Extension project. Both revenue and expenditures are below budget at 16.7% and 18.92% respectively due to the timing of con- struction activity and certain construction delays. The fund had $8.9 million in cash and investments at quarter -end. Fund 109 -Drug Seizure. The Drug Seizure Fund experienced a $146,100 decline in the second quarter bringing the rear -to -date deficit to $178,5787. The Incident Command Vehicle was deliv- ered in the second quarter and $157,167 of related expenditures were incurred. The year -to -irate expenditures from this fund for the Incident Command Vehicle totaled $185208. GOVERNMENTAL Capital Project 301 Parks Acq Fund 302 Facility Replacement Fu 303 General Gov Improvemer 304 Fire Impact Fee Fund Total Capital Project FUND BALANCES ACTUAL 12/31/2010 03/31/2011 06/30/2011 4,773,512 4,792,089 4,850,322 2,058,647 2,051,032 2,043,779 1,553,018 1,397,115 990,450 156,018 165,331 168,919 8,541,195 8,405,568 8,053,470 Capital project funds declined $352,097 for the quarter due mainly to the decline in the General Government Improvement Fund. Fund 303 General government Improvement Fund. The second quarter deficit of $406,665 is due primarily to $461,966 incurred in capital expenditures $159,000 was spent for the CHANGE IN FUND BALANCES ACTUAL BUDGET Variance Q2 YTD YTD YTD 58,233 76,810 (209,239) 286,049 (7,253) (14,868) (59,904) 45,036 (406,665) (562,568) (54,007) (508,562) 3,588 12,901 25,050 (12,149) (352,097) (487,725)1 (298,099)1 (189,626) system. The 2010 bond proceeds were used to fund these expendi- tures. The year -to -date deficit of $562,568 is higher than the antici- pated, prorated budget deficit of $54,007. However, the beginning fund balance was $1.1 million higher than budget due to the $1.1 million in unspent 2010 debt proceeds remaining at the beginning of the year. These funds have been used to purchase emergency man- agement equipment. Incident Command Vehicle, $1 ,16 ton the 6,00 Building generator and $103,797 in additional costs for the new phone Page 2011 SE('()ND QTIARTER FINANCIAL REPORT 3 ENTERPRISE FUNDS FUND BALANCES Fund 401- Water. The second quarter deficit of $320,277 was less than the first quarter deficit of $930,885 due to an increase in revenues of $186,713 and a decrease in expenditures of $423,895. Water sales increased by $138,299, cost of wvater purchased decreased by $205,681 and principal payments on debt decreased by $209,398. The year -to -irate deficit of $1,251,161 is larger than the prorated budget deficit of $87(),318 by $38(),844 and is 71.9% of the annual projected deficit of $1,740,635. Revenues should increase in the third quarter as the summer water rates will be in effect and con- sumption should increase due to the wvarmer weather. Cash and investment balances at quarter -end totaled $4.3 million. Fund 402- Sewer. The second quarter deficit of $395,197 wvas more than the first quarter deficit of $98,129 due primarily to an increase in repairs and maintenance costs of $319,454 and debt service payments of $242,594 offset by revenue increases of $218,249 for the quarter with a $120,521 increase in intergov- ernmental revenue accounting for a large part of the revenue increase. The year -to -irate deficit of $493,326 is less than the prorated budget deficit of $670,613 by $177288 and is 36.78% of the annual projected deficit of $1,341,226. Cash and invest- ment balances at quarter -end were $1.2 million. Fund 411 -Golf Course. The Golf Course realized a second quarter increase in fund balance of $82,60) as opposed to the first quarter deficit of $300,689 bringing the year-to-date deficit to $218,089. Revenues increased $479,708 in the second quarter Nyith green fees increasing $279,554 from $63,991 in the first quarter to $343,545 in the second quarter and transfers -in in- creased $112,500. Revenue however remains under budget at 33.81% vielding a $195,214 unfavorable variance. Revenues should increase in the third quarter because this is the height of the golfing season. Expenditures increased $96,419 in the second quarter due mostly to a debt service interest payment of $70,314 and an increase in items purchased for resale of $30,787 this in- crease is offset by a related increase in merchandise sales of $31,792). The year -to -date deficit of $218,098 is $32,005 more than expected and constitutes 59.6% of the annual projected deficit of $372,169. Fund 412- Surface Water. Because of the timing of the semi- annual billings, the first quarter increase in fund balance of $1.1 million was then followed by a second quarter increase in fund balance of $821,295 producing a rear -to -date cumulative increase in fund balance of $331),671). These results are $712,039 better than expected as the prorated budgeted deficit is $381,369 and the annual budgeted deficit is $762,737. The main reason for this favorable position is that only 31.51% of expenditures had been incurred through the first half of the year budgeted capital outlays of $717,000 had not been expended. Cash and investment balanc- es totaled $2.5 million at quarter -end. FW Page 4 2011 SEC)ND QTTARTER FINANCIAL REPORT El $7 $5.9 *-401 -Water $6 Fund $5.0 $4 402 -Sewer Fund .0 $4 :?3:4 E $2.7 $3 411 Foster Golf Fund $2 $2.3 $2.2 $1 412 -Surface Water Fund $0 Dec 2010 Mar 2011 Jun 2011 ENTERPRISE FUND BALANCES CHANGE IN FUND BALANCES FUNDS ACTUAL ACTUAL BUDGET Variance 12/31/2010 03/31/2011 06/30/2011 Q2 YTD YTD YTD 401 -Water Fund 5,928,552 4,997,667 4,677,391 (320,277) $(1,251,161) (870,318) (380,844) 402 Sewer Fund 2,658,708 2,560,579 2,165,382 (395,197) (493,325) (670,613) 177,288 411 -Foster Golf Fund 280,013 (20,676) 61,924 82,600 (218,089) (186,085) (32,005) 412 Surface Water Fund 2,290,807 3,442,772 2,621,478 (821,295) 330,671 (381,369) 712,039 ENTERPRISE FUNDS $11,158,079 $10,980,343 9,526,174 (1,454,168) $(1,631,905) $(2,108,384) 476,479 Fund 401- Water. The second quarter deficit of $320,277 was less than the first quarter deficit of $930,885 due to an increase in revenues of $186,713 and a decrease in expenditures of $423,895. Water sales increased by $138,299, cost of wvater purchased decreased by $205,681 and principal payments on debt decreased by $209,398. The year -to -irate deficit of $1,251,161 is larger than the prorated budget deficit of $87(),318 by $38(),844 and is 71.9% of the annual projected deficit of $1,740,635. Revenues should increase in the third quarter as the summer water rates will be in effect and con- sumption should increase due to the wvarmer weather. Cash and investment balances at quarter -end totaled $4.3 million. Fund 402- Sewer. The second quarter deficit of $395,197 wvas more than the first quarter deficit of $98,129 due primarily to an increase in repairs and maintenance costs of $319,454 and debt service payments of $242,594 offset by revenue increases of $218,249 for the quarter with a $120,521 increase in intergov- ernmental revenue accounting for a large part of the revenue increase. The year -to -irate deficit of $493,326 is less than the prorated budget deficit of $670,613 by $177288 and is 36.78% of the annual projected deficit of $1,341,226. Cash and invest- ment balances at quarter -end were $1.2 million. Fund 411 -Golf Course. The Golf Course realized a second quarter increase in fund balance of $82,60) as opposed to the first quarter deficit of $300,689 bringing the year-to-date deficit to $218,089. Revenues increased $479,708 in the second quarter Nyith green fees increasing $279,554 from $63,991 in the first quarter to $343,545 in the second quarter and transfers -in in- creased $112,500. Revenue however remains under budget at 33.81% vielding a $195,214 unfavorable variance. Revenues should increase in the third quarter because this is the height of the golfing season. Expenditures increased $96,419 in the second quarter due mostly to a debt service interest payment of $70,314 and an increase in items purchased for resale of $30,787 this in- crease is offset by a related increase in merchandise sales of $31,792). The year -to -date deficit of $218,098 is $32,005 more than expected and constitutes 59.6% of the annual projected deficit of $372,169. Fund 412- Surface Water. Because of the timing of the semi- annual billings, the first quarter increase in fund balance of $1.1 million was then followed by a second quarter increase in fund balance of $821,295 producing a rear -to -date cumulative increase in fund balance of $331),671). These results are $712,039 better than expected as the prorated budgeted deficit is $381,369 and the annual budgeted deficit is $762,737. The main reason for this favorable position is that only 31.51% of expenditures had been incurred through the first half of the year budgeted capital outlays of $717,000 had not been expended. Cash and investment balanc- es totaled $2.5 million at quarter -end. FW Page 4 2011 SEC)ND QTTARTER FINANCIAL REPORT El Internal Service Fund Balances By Fund 51.6 $1,7 LEOFF iiii uum uuu ouuuuuuuwuumuw Illl llluouuuuuuuuuuuuuuuuumomuuuuu uuumumumuum '�1� Insurance Fund $1 Dec 2010 Mar 2011 Jun 2011 INTERNAL SERVICE Internal Service Fund Balances Combined $11 $10.6 $10 FUND BALANCES FUNDS ACTUAL 12/31 /2010 03/31/2011 501 Equipment Replacemeni 3,321,984 3,589,750 502 Self- Insurance Fund 4,553,247 4,721,605 503 LEOFF Insurance Fund 1,586,749 1,636,348 INTERNAL SERVICE FUNDS I 9,461,981 9,947,703 CHANGE IN FUND BALANCES ACTUAL BUDGET Variance 2nd QTR YTD YTD YTD 210,598 478,365 55,065 423,301 376,286 544,644 44,860 94,458 10,579,448 1 631,745 1,117,467 1 (34,090) 578,734 (51,597) 146,055 (30,623)1 1,148,090 q Fund 501- Equipment Replacement. Expenditures in- creased in the second quarter by $61,280 as equipment purchases were made items purchased for resale in- creased by $45,403 and capital outlay increased by $32,502. Expenditures are at 31.5 of the annual budget yielding a positive expenditures budget variance of $413,062 and an overall change in fund balance variance of $423.301. Cash and investment balances in this fund at quarter -end totaled $3.8 million. Fund 502- Insurance. The second quarter activity pro- duced an increase in fund balance of $376286 which is $207,929 more than the first quarter increase of $168,357. The increase quarter over quarter is due to a decrease in healthcare claims in the second quarter of $217.074. This change in fund balance is $578,734 higher than the ex- Page 5 pected fund balance change at the end of the second quarter -end of a $34.090 deficit. The fund had cash and investment balances of $6 million at quarter -end which exceeds state requirements. Pursuant to a change in state law, an actuarial evaluation of po- tential, future claims will be undertaken in the 3rd quarter. The results of this evaluation in conjunction with administration's directives for reducing the over funding situation will be used to set the self- insured medical rates for 2012. Fund 503 -LEOFF Insurance. Second quarter activity mirrored first quarter adding $44,860 to the fund balance compared with $49,598 added the first quarter. The year -to -date increase in fund balance of $94,458 is $146,055 more than the year -to -date projected deficit of $51,597. The fund had cash and investments of $1.7 million at quarter -end. 2011 SE('()ND QTTARTER FINANCIAL REPORT 5 06/30/2011 3,800,349 5,097,891 1,681,208 x City of Tukwila General Fund 000 Revenue and Expenditures As of June 30 2011 Revenue General Revenue Property Taxes Sales and Use Taxes Revenue Generating Regulatory Lics Rental housing license Admissions Tax Utility Taxes Interfund Utility Tax Excise Taxes Penalties /Interest Total General Revenue Licenses and Permits Business Licenses and Permits Building Permits and Fees Total Licenses and Permits Intergovernmental Revenue Charges for Services General Government Security Engineering Services Transportation Plan Check and Review Fees Culture and Rec Fees Total Charges for Services Fines and Penalties Miscellaneous Revenue Investment Earnings Rents and Concessions Insurance Premiums /Recovery Contributions /Donations Other Misc Revenue Total Miscellaneous Revenue Sale of Capital Assets Transfers In Indirect cost allocation Total Revenue Prorated Annual Budget Budget of year expired 50.00% 2011 of....... Actual Annual Year -To -Date Variance Budget 13,530,000 6,765,000 7,039,636 274,636 52.03% 16,025,000 8,012,500 8,819,372 806,872 55.04% 1,900,000 950,000 1,397,257 447,257 73.54% (b) 42,750 21,375 24,550 3,175 57.43% 636,000 318,000 243,157 (74,843) 38.23% (d) 4,723,000 2,361,500 2,161,369 (200,131) 45.76% 1,426,000 713,000 629,480 (83,520) 44.14% 2,585,731 1,292,866 999,184 (293,682) 38.64% 67 34 27 (7) 40.15% 40,868,548 20,434,274 21,314,032 879,758 52.15% 784,774 392,387 348,773 (43,614) 44.44% 1,027,368 513,684 543,100 29,416 52.86% 1,812,142 906,071 891,872 (14,199) 49.22% 2,805,177 1,402,589 1,845,053 442,465 65.77% 59,015 29,508 23,284 (6,223) 39.45% 493,381 246,691 162,104 (84,586) 32.86% 9,579 4,790 (4,790) 0.00% 153,058 76,529 33,050 (43,479) 21.59% 833,500 416,750 311,520 (105,230) 37.37% 742,000 371,000 299,935 (71,065) 40.42% 2,290,533 1,145,267 829,894 (315,373) 36.23% (f) 205,408 102,704 100,982 (1,722) 49.16% 128,757 64,379 21,597 (42,782) 16.77% 454,391 227,196 230,792 3,596 50.79% 1,000 500 (500) 0.00% 1,600 800 5,510 4,710 344.38% 97,766 48,883 45,602 (3,281) 46.64% 683,514 341,757 303,501 (38,256) 44.40% 700,500 350,250 6,507 (343,744) 0.93% 1,814,192 907,096 907,096 0 50.00% 61,180,014 25,590,007 26,198,936, 608,929 61.19% 62, 838,362 26,419,181 22;224,454 14,194,728) 42.06 (1,658,348) (829,174) 3,974,483 4,803,657 239.67% 6,100,000 6,100,000 5,757,041 (342,959) 94.38% 4,441,662 5,270,826 9,731,524 4,460,698 219.10% Total Expenses (g) Change in Fund Balance Beginning Fund Balance Ending Fund Balance Cash and investments 7,304,392 (b) Most of the Revenue Generating Regulatory License fee is expected to be received in the first quarter of the year since the fee is due by January 31. It is uncertain how much of the $502,743 budgeted but uncollected revenue (annual budget exceeding year -to- date actual receipts) will be collected throughout the rest of the year. (d) Admissions tax is down due to a decline in sales by the Southcenter area movie theaters and cinemas (f) Revenue generated from charges for services is low primarily because some of the associated activities occur more frequently in the second and third quarters of the year. The Recreation programs have many more participants in the summer months; construction activity, which generates protective inspection fees and plan check and review fees, also accelerates in the spring and summer months. (g) For expenditure detail, please see the following Expenditures By Department report. Variance Actual Over (Under) Prorated Budget Fund 000 0 7 CITY OF TUKWILA General Fund Expenditures By Department As of June 30 2011 of year expired 50.00% Prorated TOTALS -ALL DEPARTMENTS annual Budqet Budget Actual Spent Variance Spent CITY COUNCIL 262,634 131,317 127,219 (4,098) 48.44% MAYOR 2,468,436 1,234,218 1,013,296 (220,922) 41.05% HUMAN RESOURCES 542,979 271,490 239,468 (32,022) 44.10% FINANCE 1,524,117 762,059 742,637 (19,422) 48.73% CITY ATTORNEY 542,731 271,366 260,628 (10,737) 48.02% RECREATION 2,962,377 1,481,189 1,306,647 (174,542) 44.11% COMMUNITY DEVELOPMENT 2,631,309 1,315,655 1,252,882 (62,772) 47.61% MUNICIPAL COURT 978,529 489,265 542,932 53,668 55.48% POLICE 14,267,695 7,133,848 6,867,887 (265,960) 48.14% FIRE 9,948,846 4,974,423 4,787,688 (186,735) 48.12% INFORMATION TECHNOLOGY 1,104,845 552,423 465,131 (87,292) 42.10% PUBLIC WORKS 3,484,525 1,742,263 1,532,658 (209,604) 43.98% PARK MAINTENANCE 922,901 461,451 406,794 (54,657) 44.08% STREET MAINTENANCE OPERATION 2,603,943 1,301,972 1,189,954 (112,017) 45.70% DEPT 20 CONTRIBUTIONS FUND BALANCE 8,592,495 4,296,248 1,488,632 (2,807,616) 17.32% TOTAL 52.838.362 26.419.181 S 22.224.453 X 14,194,7281 42.06% Prorated 01 -CITY COUNCIL Annual Budget Budget Actual Spent Variance Spent 11 SALARIES 174,426 87,213 86,721 (493) 49.72% 21 FICA 13,022 6,511 6,541 30 50.23% 23 PERS 6,013 3,007 2,263 (743) 37.64% 24 INDUSTRIAL INSURANCE 2,486 1,243 1,198 (45) 48.20% 25 MEDICAL, DENTAL, LIFE,OPTICAL 19,417 9,709 15,327 5,618 78.93% 31 OFFICE OPERATING SUPPLIES 3,870 1,935 864 (1,071) 22.32% 41 PROFESSIONAL SERVICES 1,500 750 103 (647) 6.85% 42 COMMUNICATION 4,400 2,200 2,136 (64) 48.56% 43 TRAVEL 25,000 12,500 10,986 (1,514) 43.95% 49 MISCELLANEOUS 12,500 6,250 1,080 (5,170) 8.64% CITY COUNCIL 262,634 131,317 127,219 (4,098) 48.44% Prorated 03 MAYOR_ Annual Budget Budget Spent Variance Spent 11 SALARIES 963,795 481,898 _Actual 480,481 (1,416) 49.85% 12 EXTRA LABOR 15,500 7,750 (7,750) 0.00% 13 OVERTIME 573 287 162 (124) 28.30% 21 FICA 69,547 34,774 36,543 1,769 52.54% 23 PERS 67,134 33,567 24,897 (8,670) 37.08% 24 INDUSTRIAL INSURANCE 3,780 1,890 1,688 (202) 44.64% 25 MEDICAL, DENTAL, LIFE,OPTICAL 162,604 81,302 79,329 (1,973) 48.79% 31 OFFICE OPERATING SUPPLIES 33,856 16,928 8,274 (8,654) 24.44% 35 SMALL TOOLS MINOREQUIPMENT 2,435 1,218 (1,218) 0.00% 41 PROFESSIONAL SERVICES 755,570 377,785 242,284 (135,501) 32.07% (b) 42 COMMUNICATION 85,300 42,650 35,233 (7,417) 41.30% 43 TRAVEL 19,600 9,800 4,008 (5,792) 20.45% 44 ADVERTISING 17,250 8,625 6,048 (2,577) 35.06% 45 OPERATING RENTALS LEASES 32,093 16,047 11,087 (4,960) 34.55% 48 REPAIRS MAINTENANCE 17,000 8,500 1,715 (6,785) 10.09% 49 MISCELLANEOUS 174,899 87,450 60,598 (26,852) 34.65% C 51 INTERGVRNMTL PROFESSIONAL SVCS 26,500 13,250 20,950 7,700 79.06% 64 MACHINERY EQUIPMENT 21,000 10,500 (10,500) 0.00% MAYOR 2,468,436 1,234,218 1,013,296 (220,922) 41.05% 000 By Dept CITY OF TUKWILA General Fund Expenditures By Department As of June 30 2011 of year expired 50.00% 000 By Dept M Prorated 04 HUMAN RESOURCES Annual Budget, Budget Actual Spent Variance Soent 11 SALARIES 326,100 163,050 162,256 (794) 49N% 21 FICA 24,073 12,037 12,003 (34) 49.86% 23 PERS 22,729 11,365 8,613 (2,752) 37.89% 24 INDUSTRIAL INSURANCE 1,243 622 591 (30) 47.56% 25 MEDICAL, DENTAL, LIFE,OPTICAL 53,340 26,670 26,620 (50) 49.91% 31 OFFICE OPERATING SUPPLIES 7,103 3,552 1,321 (2,230) 18.60% 41 PROFESSIONAL SERVICES 79,050 39,525 17,153 (22,372) 21.70% 43 TRAVEL 2,500 1,250 1,070 (180) 42.82% 44 ADVERTISING 9,000 4,500 1,623 (2,877) 18.04% 45 OPERATING RENTALS LEASES 50 25 16 (9) 32.88% 48 REPAIRS MAINTENANCE 4,791 2,396 4,373 1,978 91.28% 49 MISCELLANEOUS 13,000 6,500 3,826 (2,674) 29.43% HUMAN RESOURCE 642,979 271,490 239,468 1'32,022) 44.10%_ Prorated 05 FINANCE Annual Budget Budget Actual Spent Variance Spent 11 SALARIES 937,888 468,944 469,039 95 50.01% 12 EXTRA LABOR 10,000 5,000 (5,000) 0.00% 13 OVERTIME 1,147 574 13,959 13,386 1217.01% (e) 21 FICA 69,527 34,764 36,388 1,625 52.34% 23 PERS 65,267 32,634 25,608 (7,026) 39.24% 24 INDUSTRIAL INSURANCE 3,729 1,865 1,812 (53) 48.59% 25 MEDICAL, DENTAL, LIFE,OPTICAL 192,942 96,471 97,840 1,369 50.71% 26 UNEMPLOYMENT COMPENSATION 3,199 3,199 0.00% 31 OFFICE OPERATING SUPPLIES 24,849 12,425 3,946 (8,479) 15.88% 41 PROFESSIONAL SERVICES 190,000 95,000 66,023 (28,977) 34.75% 42 COMMUNICATION 1,000 500 495 (5) 49.51% 43 TRAVEL 5,000 2,500 662 (1,838) 13.23% 46 INSURANCE 6,166 6,166 0.00% 48 REPAIRS MAINTENANCE 5,000 2,500 1,117 (1,383) 22.35% 49 MISCELLANEOUS 12,768 6,384 16,382 9,998 128.31% 64 MACHINERY EQUIPMENT 5,000 2,500 (2,500) 0.00% FINANCE 1,524,117 762,059 742,636 (19,423) 48.73 Prorated 06 CITY ATTORNEY Annual Budget, Budget Actual Spent Variance Soent 12 EXTRA LABOR 2,500 1,250 (1,250) 0.00% 21 FICA 795 398 (398) 0.00% 24 INDUSTRIAL INSURANCE 436 218 2 (216) 0.42% 31 OFFICE OPERATING SUPPLIES 5,000 2,500 1,587 (913) 31.75% 41 PROFESSIONAL SERVICES 528,000 264,000 258,582 (5,418) 48.97% 42 COMMUNICATION 2,500 1,250 (1,250) 0.00% 45 OPERATING RENTALS LEASES 500 250 (250) 0.00% 48 REPAIRS MAINTENANCE 2,000 1,000 155 (845) 7.76% 49 MISCELLANEOUS 1,000 500 301 (1 99) 30.15% CITY ATTORNEY 642,731 271,36E 260,628 1'10,737) 48.02%_ 000 By Dept M CITY OF TUKWILA General Fund Expenditures By Department As of June 30 2011 of year expired 50.00% Prorated 07 RECREATION Annual Budget, Budget Actual Spent Variance Spent 11 SALARIES 1,287,105 643,553 647,559 4,007 50.31% 12 EXTRA LABOR 413,115 206,558 153,308 (53,249) 37.11% 13 OVERTIME 5,600 2,800 (2,800) 0.00% 21 FICA 149,982 74,991 60,303 (14,688) 40.21% 23 PERS 106,625 53,313 38,395 (14,917) 36.01% 24 INDUSTRIAL INSURANCE 38,378 19,189 20,663 1,474 53.84% 25 MEDICAL, DENTAL, LIFE,OPTICAL 270,346 135,173 139,793 4,620 51.71% 26 UNEMPLOYMENT COMPENSATION 1,919 1,919 0.00% (1) 31 OFFICE OPERATING SUPPLIES 95,811 47,906 34,208 (13,697) 35.70% 34 ITEMS PURCH. FOR INVENT /RESALE 14,200 7,100 17,626 10,526 124.13% 41 PROFESSIONAL SERVICES 200,966 100,483 45,106 (55,377) 22.44% 42 COMMUNICATION 31,380 15,690 4,451 (11,239) 14.19% 43 TRAVEL 8,400 4,200 2,285 (1,915) 27.20% 44 ADVERTISING 21,400 10,700 3,277 (7,423) 15.31% 45 OPERATING RENTALS LEASES 56,363 28,182 21,529 (6,652) 38.20% 47 PUBLIC UTILITY SERVICES 110,000 55,000 70,032 15,032 63.67% 48 REPAIRS MAINTENANCE 57,550 28,775 28,188 (587) 48.98% 49 MISCELLANEOUS 95,156 47,578 17,986 (29,592) 18.90% 53 EXT TAXES OPERATING ASSMNTS 18 18 0.00% RECREATION 2,962,377 1,481,189 1,306,647 (174,542) 44.11 Prorated 08 COMMUNITY DEVELOPMENT Annual Budget Budget Actual Spent Variance Spent 11 SALARIES 1,723,487 861,744 849,445 (12,298) 49.29% 12 EXTRA LABOR 37,650 18,825 26,854 8,029 71.32% 13 OVERTIME 5,672 2,836 1,676 (1,160) 29.55% 21 FICA 129,074 64,537 66,189 1,652 51.28% 23 PERS 120,892 60,446 47,908 (12,538) 39.63% 24 INDUSTRIAL INSURANCE 10,321 5,161 6,803 1,642 65.91% 25 MEDICAL, DENTAL, LIFE,OPTICAL 256,470 128,235 128,399 164 50.06% 26 UNEMPLOYMENT COMPENSATION 1,320 1,320 0.00% (1) 28 UNIFORM CLOTHING 1,805 903 (903) 0.00% 31 OFFICE OPERATING SUPPLIES 34,182 17,091 8,460 (8,631) 24.75% 35 SMALL TOOLS MINOR EQUIPMENT 600 300 325 25 54.20% 41 PROFESSIONAL SERVICES 161,208 80,604 18,814 (61,790) 11.67% 42 COMMUNICATION 4,500 2,250 258 (1,992) 5.73% 43 TRAVEL 13,500 6,750 742 (6,008) 5.50% 45 OPERATING RENTALS LEASES 33,773 16,887 16,966 80 50.24% 47 PUBLIC UTILITY SERVICES 1,000 500 86 (414) 8.63% 48 REPAIRS MAINTENANCE 57,865 28,933 49,230 20,297 85.08% 49 MISCELLANEOUS 21,310 10,655 19,742 9,087 92.64% 51 INTERGVRNMTL PROFESSIONAL SVCS 18,000 9,000 9,665 665 53.69% COMMUNITY DEVELOPMENT 2,631,309 1,315,65:,'' 1 1,252,882 (62,773) 47.61 000 By Dept IE CITY OF TUKWILA General Fund Expenditures By Department As of June 30 2011 of year expired 50.00% 000 By Dept 11 Prorated 09 MUNICIPAL COURT Annual Budget, Budget Actual Spent Variance Spent 11 SALARIES 602,387 301,194 308,853 7,660 51.27% 12 EXTRA LABOR 2,500 1,250 (1,250) 0.00% 13 OVERTIME 5,016 2,508 (2,508) 0.00% 21 FICA 45,537 22,769 23,245 476 51.05% 23 PERS 45,436 22,718 17,463 (5,255) 38.43% 24 INDUSTRIAL INSURANCE 3,107 1,554 1,292 (261) 41.59% 25 MEDICAL, DENTAL, LIFE,OPTICAL 96,935 48,468 46,994 (1,473) 48.48% 26 UNEMPLOYMENT COMPENSATION 7,712 7,712 0.00% (1) 31 OFFICE OPERATING SUPPLIES 10,908 5,454 4,440 (1,014) 40.70% 35 SMALL TOOLS MINOR EQUIPMENT 1,200 600 (600) 0.00% 41 PROFESSIONAL SERVICES 106,000 53,000 118,487 65,487 111.78% (b) 42 COMMUNICATION 5,550 2,775 2,601 (174) 46.87% 43 TRAVEL 6,215 3,108 3,856 748 62.04% 45 OPERATING RENTALS LEASES 398 398 0.00% 48 REPAIRS MAINTENANCE 2,300 1,150 286 (864) 12.42% 49 MISCELLANEOUS 20,438 10,219 7,305 (2,914) 35.74% 64 MACHINERY EQUIPMENT 25,000 12,500 (12,500) 0.00% MUNICIPAL COURT 978,529 489,26- 1 +42,932 53,668 55.48 %0 Prorated 10 POLICE Annual Budget, Budget Actual Spent Variance Spent 11 SALARIES 6,706,070 3,353,035 3,217,613 (135,422) 47.98% 12 EXTRA LABOR 5,000 2,500 (2,500) 0.00% 13 OVERTIME 908,812 454,406 414,416 (39,990) 45.60% 21 FICA 507,174 253,587 275,133 21,546 54.25% 22 LEOFF 301,353 150,677 162,369 11,693 53.88% 23 PERS 70,637 35,319 24,168 (11,151) 34.21% 24 INDUSTRIAL INSURANCE 119,710 59,855 54,727 (5,128) 45.72% 25 MEDICAL, DENTAL, LIFE,OPTICAL 1,520,483 760,242 680,738 (79,503) 44.77% 26 UNEMPLOYMENT COMPENSATION 6,221 6,221 0.00% (1) 31 OFFICE OPERATING SUPPLIES 171,753 85,877 53,779 (32,097) 31.31% 35 SMALL TOOLS MINOR EQUIPMENT 7,500 3,750 (3,750) 0.00% 41 PROFESSIONAL SERVICES 48,175 24,088 42,976 18,888 89.21% 42 COMMUNICATION 61,931 30,966 24,503 (6,462) 39.57% 43 TRAVEL 23,300 11,650 13,006 1,356 55.82% 44 ADVERTISING 800 400 (400) 0.00% 45 OPERATING RENTALS LEASES 801,628 400,814 388,860 (11,954) 48.51% 46 INSURANCE 225,080 112,540 225,000 112,460 99.96% (n) 48 REPAIRS MAINTENANCE 166,144 83,072 208,898 125,826 125.73% 49 MISCELLANEOUS 57,245 28,623 11,616 (17,007) 20.29% 51 INTERGVRNMTL PROFESSIONAL SVCS 2,549,900 1,274,950 953,645 (321,305) 37.40% 64 MACHINERY EQUIPMENT 15,000 7,500 110,219 102,719 734.79% (k) POLICE 14,267,69;, 6,867,887 (265,960) 48.14 000 By Dept 11 CITY OF TUKWILA General Fund Expenditures By Department As of June 30 2011 of year expired 50.00% 000 By Dept 12 Prorated 11 -FIRE Annual Budget Actual Spent Variance Spent 11 SALARIES 5,920,352 2,960,176 2,983,950 23,774 50.40% 13 OVERTIME 421,552 210,776 203,838 (6,938) 48.35% 15 HOLIDAY PAY 178,248 89,124 538 (88,586) 0.30% 21 FICA 84,800 42,400 42,833 433 50.51% 22 LEOFF 256,199 128,100 149,525 21,426 58.36% 23 PERS 23,438 11,719 6,050 (5,669) 25.81% 24 INDUSTRIAL INSURANCE 151,607 75,804 68,758 (7,046) 45.35% 25 MEDICAL, DENTAL, LIFE,OPTICAL 1,533,418 766,709 672,918 (93,791) 43.88% 26 UNEMPLOYMENT COMPENSATION 15,765 15,765 0.00% (1) 28 UNIFORM CLOTHING 1,140 570 (570) 0.00% 31 OFFICE OPERATING SUPPLIES 185,580 92,790 81,272 (11,518) 43.79% 35 SMALL TOOLS MINOR EQUIPMENT 25,552 12,776 5,872 (6,904) 22.98% 41 PROFESSIONAL SERVICES 55,300 27,650 18,476 (9,174) 33.41% 42 COMMUNICATION 44,670 22,335 10,067 (12,268) 22.54% 43 TRAVEL 14,500 7,250 2,485 (4,765) 17.14% 45 OPERATING RENTALS LEASES 499,389 249,695 254,144 4,450 50.89% 46 INSURANCE 90,000 45,000 90,000 45,000 100.00% (n) 47 PUBLIC UTILITY SERVICES 60,000 30,000 35,349 5,349 58.92% 48 REPAIRS MAINTENANCE 41,000 20,500 18,403 (2,097) 44.89% 49 MISCELLANEOUS 78,101 39,051 32,528 (6,522) 41.65% 51 INTERGVRNMTL PROFESSIONAL SVCS 284,000 142,000 94,916 (47,084) 33.42% FIRE 9,948,84C 41,787,688 (186,735) 48.12 Prorated 12 INFORMATION TECHNOLOGY; Annual B udget Budget Actual Spent Variance Spent 11 SALARIES 555,627 277,814 270,038 (7,775) 48.60% 12 EXTRA LABOR 2,500 1,250 (1,250) 0.00% 13 OVERTIME 182 182 0.00% 21 FICA 42,921 21,461 20,442 (1,019) 47.63% 23 PERS 38,706 19,353 14,338 (5,015) 37.04% 24 INDUSTRIAL INSURANCE 2,922 1,461 1,076 (385) 36.82% 25 MEDICAL, DENTAL, LIFE,OPTICAL 127,403 63,702 61,586 (2,116) 48.34% 31 OFFICE OPERATING SUPPLIES 5,766 2,883 2,141 (742) 37.12% 35 SMALL TOOLS MINOR EQUIPMENT 122,000 61,000 22,729 (38,271) 18.63% 41 PROFESSIONAL SERVICES 1,000 500 (500) 0.00% 42 COMMUNICATION 99,000 49,500 58,430 8,930 59.02% 43 TRAVEL 1,500 750 368 (382) 24.51% 45 OPERATING RENTALS LEASES 1,500 750 771 21 51.38% 48 REPAIRS MAINTENANCE 31,500 15,750 2,395 (13,355) 7.60% 49 MISCELLANEOUS 40,500 20,250 10,637 (9,613) 26.26% 64 MACHINERY EQUIPMENT 32,000 16,000 (16,000) 0.00% INFORMATION TECHNOLOGY 1,104,845 362,42.1 465,131 (87,292) 42.10 000 By Dept 12 CITY OF TUKWILA General Fund Expenditures By Department As of June 30 2011 of year expired 50.00% 000 By Dept 13 Prorated 13 PUBLIC WORKb Annual Budget, Budget Actual Spent Variance Spent 11 SALARIES 1,846,484 923,242 840,188 (83,054) 45.50% (q) 12 EXTRA LABOR 3,500 1,750 (1,750) 0.00% 13 OVERTIME 4,556 2,278 5,740 3,462 125.99% r) 21 FICA 137,065 68,533 63,779 (4,754) 46.53% 23 PERS 128,577 64,289 45,357 (18,931) 35.28% 24 INDUSTRIAL INSURANCE 25,742 12,871 10,948 (1,923) 42.53% 25 MEDICAL, DENTAL, LIFE,OPTICAL 363,973 181,987 159,193 (22,793) 43.74% 28 UNIFORM CLOTHING 3,800 1,900 386 (1,514) 10.16% 31 OFFICE OPERATING SUPPLIES 99,460 49,730 43,495 (6,235) 43.73% 35 SMALL TOOLS MINOR EQUIPMENT 43,750 21,875 415 (21,460) 0.95% 41 PROFESSIONAL SERVICES 31,400 15,700 9,704 (5,996) 30.90% 42 COMMUNICATION 7,750 3,875 7,725 3,850 99.67% 43 TRAVEL 800 400 506 106 63.27% 45 OPERATING RENTALS LEASES 182,163 91,082 86,925 (4,157) 47.72% 47 PUBLIC UTILITY SERVICES 379,449 189,725 160,382 (29,343) 42.27% 48 REPAIRS MAINTENANCE 165,521 82,761 96,042 13,282 58.02% 49 MISCELLANEOUS 60,535 30,268 1,874 (28,394) 3.10% PUBLIC WORK:; 3,484,52E 1,742,26-1 1,532,658 (209,604) 43.98%_ Prorated 15 PARK, MAINTENANCE; Annual Budget Budqet Actual Spent Variance Spent 11 SALARIES 399,264 199,632 201,217 1,585 50.40% 12 EXTRA LABOR 35,020 17,510 160 (17,350) 0.46% 13 OVERTIME 2,295 1,148 301 (846) 13.13% 21 FICA 30,070 15,035 15,105 70 50.23% 23 PERS 27,793 13,897 10,646 (3,250) 38.31% 24 INDUSTRIAL INSURANCE 9,937 4,969 5,241 272 52.74% 25 MEDICAL, DENTAL, LIFE,OPTICAL 68,099 34,050 34,147 98 50.14% 26 UNEMPLOYMENT COMPENSATION 8,357 8,357 0.00% (1) 28 UNIFORM CLOTHING 1,425 713 (713) 0.00% 31 OFFICE OPERATING SUPPLIES 36,968 18,484 13,863 (4,621) 37.50% 35 SMALL TOOLS MINOR EQUIPMENT 1,500 750 34 (716) 2.26% 41 PROFESSIONAL SERVICES 25,000 12,500 14,577 2,077 58.31% 43 TRAVEL 86 86 0.00% 45 OPERATING RENTALS LEASES 85,530 42,765 44,944 2,179 52.55% 47 PUBLIC UTILITY SERVICES 149,000 74,500 47,174 (27,326) 31.66% 48 REPAIRS MAINTENANCE 40,000 20,000 9,699 (10,301) 24.25% 49 MISCELLANEOUS 4,000 2,000 1,243 (757) 31.06% 63 OTHER IMPROVEMENTS 7,000 3,500 (3,500) 0.00% PARK MAINTENANCE 922,901 461,451 406,794 (54,657) 44.08 000 By Dept 13 CITY OF TUKWILA General Fund Expenditures BV Department As of June 30 2011 of year expired 50.00% (b) Public defender costs were budgeted under Professional Services for the Mayor's department rather than the Court. Public Defender costs charged to the Court will be moved to the Mayor's department. c) Most dues and subscriptions are due at the beginning of the year; therefore actual costs as a percentage of the annual budget exceed budget. (e) Overtime for the Finance department is due primarily to the additional staff time required to implement the new business license module and administer the RGRL and Rental Housing license fee programs and prepare the CAFR. (k) Costs for Incident Command Vehicle. Costs were shared among the Police department, Fund 303 and Fund 109. (1) Unemployment costs stem from claims by individuals who separated service at the end of 2010. (n) Insurance premiums are paid once a year at the beginning of the year. Therefore most of the annual budget has been expended by the end of the first quarter. (o) The Police 800 mhz radio assessment includes a 1 st Quarter Wash State Patrol Access fee of $135,584. (q) Salaries are below budget because some salaries were budgeted in the general fund but charged to the Arterial Street fund when staff worked on street projects. See the corresponding overbudget situation in the Fund 104 analysis. r) Overtime costs were incurred in connection with a West Valley Highway Puget Sound Energy project that was conducted at night. These costs are reimburseable by PSE. (s) The Street Maintenance overtime expense is high compared with budget due to the labor required to combat the snow and ice conditions in January and in connection with the Andover Park West emergency sewer repair. (t) Transfers -out is below budget because these transfers will be made on an as needed basis rather than ratably over the year. 000 By Dept I Prorated 16 STREET MAINTENANCE OPERATION Annual Budget Budget Actual Spent Variance Spent 11 SALARIES 749,184 374,592 345,518 (29,074) 46.12% 12 EXTRA LABOR 43,723 21,862 22,116 255 50.58% 13 OVERTIME 11,474 5,737 24,382 18,645 212.50% (s) 21 FICA 56,845 28,423 29,773 1,351 52.38% 23 PERS 52,161 26,081 20,791 (5,289) 39.86% 24 INDUSTRIAL INSURANCE 20,778 10,389 10,928 539 52.60% 25 MEDICAL, DENTAL, LIFE,OPTICAL 171,370 85,685 82,116 (3,569) 47.92% 28 UNIFORM CLOTHING 2,375 1,188 388 (800) 16.32% 31 OFFICE OPERATING SUPPLIES 318,800 159,400 57,277 (102,123) 17.97% 35 SMALL TOOLS MINOR EQUIPMENT 10,931 5,466 3,577 (1,889) 32.72% 41 PROFESSIONAL SERVICES 4,000 2,000 3,487 1,487 87.18% 42 COMMUNICATION 4,300 2,150 705 (1,445) 16.41% 43 TRAVEL 2,700 1,350 643 (707) 23.80% 44 ADVERTISING 1,500 750 480 (270) 31.97% 45 OPERATING RENTALS LEASES 407,287 203,644 201,944 (1,700) 49.58% 46 INSURANCE 35,455 17,728 35,455 17,728 100.00% (n) 47 PUBLIC UTILITY SERVICES 678,760 339,380 349,418 10,038 51.48% 48 REPAIRS MAINTENANCE 27,100 13,550 734 (12,816) 2.71% 49 MISCELLANEOUS 5,200 2,600 221 (2,379) 4.25% 53 EXT TAXES OPERATING ASSMNTS 3 0.00% STREET MAINTENANCE %OPERATION '1,603,943 1,301,972 1,189,964 (112 „020) 45.70% Prorated 20 CONTRIBUTIONS FUND BALANCE Annual Budget, Budget Actual Spent Variance Spent 01 TRANSFERS OUT 8,039,495 4,019,748 1,221,134 (2,798,613) 15.19% (t) 26 UNEMPLOYMENT COMPENSATION 30,000 15,000 (15,000) 0.00% (1) 46 INSURANCE 200,000 100,000 78,120 (21,880) 39.06% 49 MISCELLANEOUS 323,000 161,500 189,378 27,878 58.63% CONTRIBUTIONS FUND BALANCE 8,692,49E 4,296,248 1,488,632 (2,807,616) 17.32 (b) Public defender costs were budgeted under Professional Services for the Mayor's department rather than the Court. Public Defender costs charged to the Court will be moved to the Mayor's department. c) Most dues and subscriptions are due at the beginning of the year; therefore actual costs as a percentage of the annual budget exceed budget. (e) Overtime for the Finance department is due primarily to the additional staff time required to implement the new business license module and administer the RGRL and Rental Housing license fee programs and prepare the CAFR. (k) Costs for Incident Command Vehicle. Costs were shared among the Police department, Fund 303 and Fund 109. (1) Unemployment costs stem from claims by individuals who separated service at the end of 2010. (n) Insurance premiums are paid once a year at the beginning of the year. Therefore most of the annual budget has been expended by the end of the first quarter. (o) The Police 800 mhz radio assessment includes a 1 st Quarter Wash State Patrol Access fee of $135,584. (q) Salaries are below budget because some salaries were budgeted in the general fund but charged to the Arterial Street fund when staff worked on street projects. See the corresponding overbudget situation in the Fund 104 analysis. r) Overtime costs were incurred in connection with a West Valley Highway Puget Sound Energy project that was conducted at night. These costs are reimburseable by PSE. (s) The Street Maintenance overtime expense is high compared with budget due to the labor required to combat the snow and ice conditions in January and in connection with the Andover Park West emergency sewer repair. (t) Transfers -out is below budget because these transfers will be made on an as needed basis rather than ratably over the year. 000 By Dept I CITY OF TUKWILA General Fund Expenditures By Category As of June 30 2011 of year expired 50.00% 000 By Category 15 Prorated TOTALS BY CATEGORY SUMMARIZED; Annual Budget_ Budget Actual Spent Variance Spent MISCELLANEOUS GENERAL GOVERNMT 8,039,495 4,019,748 1,221,134 (2,798,613) 15.19% SALARIES AND BENEFITS 32,273,035 16,136,518 15,473,171 (663,346) 47.94% SUPPLIES 1,263,574 631,787 365,505 (266,282) 28.93% PROFESSIONAL SERVICES 8,278,858 4,139,429 3,975,226 (164,203) 48.02% INTERGOVERNMENTAL 2,878,400 1,439,200 1,079,198 (360,002) 37.49% CAPITAL EXPENDITURES 105,000 52,500 110,219 57,719 104.97% Grand Totals 52,838,362 26,419.181 22,224,45; S 14,194,7281 42.06% Prorated TOTALS BY CATEGORY DETAIL Annual Budget Budget Actual Spent Variance Spent 00 MISCELLANEOUS GENERAL GOVERNMT 8,039,495 4,019,748 1,221,134 (2,798,613) 15.19% 11 SALARIES 22,192,169 11,096,085 10,862,879 (233,206) 48.95% 12 EXTRA LABOR 571,008 285,504 202,438 (83,066) 35.45% 13 OVERTIME 1,366,697 683,349 664,657 (18,692) 48.63% 15 HOLIDAY PAY 178,248 89,124 538 (88,586) 0.30% 21 FICA 1,360,432 680,216 688,276 8,060 50.59% 22 LEOFF 557,552 278,776 311,894 33,118 55.94% 23 PERS 775,408 387,704 286,496 (101,208) 36.95% 24 INDUSTRIAL INSURANCE 394,176 197,088 185,726 (11,362) 47.12% 25 MEDICAL, DENTAL, LIFE,OPTICAL 4,836,800 2,418,400 2,225,000 (193,400) 46.00% 26 UNEMPLOYMENT COMPENSATION 30,000 15,000 44,492 29,492 148.31% 28 UNIFORM CLOTHING 10,545 5,273 774 (4,499) 7.34% 31 OFFICE OPERATING SUPPLIES 1,033,906 516,953 314,927 (202,026) 30.46% 34 ITEMS PURCH. FOR INVENT /RESALE 14,200 7,100 17,626 10,526 124.13% 35 SMALL TOOLS MINOR EQUIPMENT 215,468 107,734 32,951 (74,783) 15.29% 41 PROFESSIONAL SERVICES 2,187,169 1,093,585 855,772 (237,812) 39.13% 42 COMMUNICATION 352,281 176,141 146,606 (29,534) 41.62% 43 TRAVEL 123,015 61,508 40,703 (20,804) 33.09% 44 ADVERTISING 49,950 24,975 11,427 (13,548) 22.88% 45 OPERATING RENTALS LEASES 2,100,276 1,050,138 1,027,584 (22,554) 48.93% 46 INSURANCE 550,535 275,268 434,741 159,474 78.97% 47 PUBLIC UTILITY SERVICES 1,378,209 689,105 662,441 (26,663) 48.07% 48 REPAIRS MAINTENANCE 617,771 308,886 421,235 112,350 68.19% 49 MISCELLANEOUS 919,652 459,826 374,717 (85,109) 40.75% 51 INTERGVRNMTL PROFESSIONAL SVCS 2,878,400 1,439,200 1,079,176 (360,024) 37.49% 53 EXT TAXES OPERATING ASSMNTS 22 22 0.00% 63 OTHER IMPROVEMENTS 7,000 3,500 (3,500) 0.00% 64 MACHINERY EQUIPMENT 98,000 49,000 110,219 61,219 112.47% Grand Totals 52,838,362 26,419,181 22,224,453 14,194,7281 42.06% 000 By Category 15 City of Tukwila Hotel /Motel Tax Fund 101 Revenue and Expenditures As of June 30 2011 of year expired 50.00% 2011 _of Annual Prorated Actual Annual Bud qet Budget Year -To -Date Variance Budget Revenue General Revenue Hotel /Motel Taxes 379,706 189,853 208,839 18,986 55.00% Total General Revenue 379,706 189,853 208,839 18,986 55.00% Intergovernmental Revenue 853,000 426,500 407,149 (19,351) 47.73% Miscellaneous Revenue Investment Earnings 1,766 883 1,315 432 74.45% Other Misc Revenue 15,489 7,745 5,581 (2,164) 36.03% Total Miscellaneous Revenue 17,255 8,628 6,896 (1,732) 39.96% Total Revenue 1,249,961 624,981 622,881 f2,097) 49.83% Expenditures 11 Salaries 270,753 135,377 142,967 7,591 52.80% 12 Extra Labor 24,000 12,000 7,908 (4,092) 32.95% 13 Overtime 10,110 5,055 12,968 7,913 128.27% 21 FICA 20,712 10,356 11,913 1,557 57.52% 22 LEOFF 927 927 0.00% 23 PERS 18,871 9,436 7,667 (1,769) 40.63% 24 Industrial Insurance 1,843 922 1,087 165 58.98% 25 Medical, Dental, Life, Optical 36,041 18,021 20,035 2,015 55.59% 31 Office Operating Supplies 16,000 8,000 11,087 3,087 69.30% 41 Professional Services 288,000 144,000 180,097 36,097 62.53% 42 Communication 60,000 30,000 19,709 (10,291) 32.85% 43 Travel 23,000 11,500 6,594 (4,906) 28.67% 44 Advertising 657,000 328,500 285,232 (43,268) 43.41% 45 Operating Rentals Leases 49,000 24,500 24,469 (31) 49.94% 47 Public Utility Services 1,500 750 3,224 2,474 214.93% 48 Repairs Maintenance 1,000 500 36 (464) 3.57% 49 Miscellaneous 21,400 10,700 6,011 (4,689) 28.09% 64 Capital Outlay 10,000 5,000 (5,000) 0.00% Total Hotel /Motel Tax Fund 1,509,230 754,615 741,931 (12,684) 49.16% Transfers Out Indirect cost allocation 88,779 44,390 44,389 (0) 50.00% Total Expenses 1,598,009 199,00; !86,320 (12,684) 49.21% Change in Fund Balance (348,048) (174,024) (163,437) 10,587 46.96% Beginning Fund Balance 800,000 800,000 850,106 50,106 106.26% Ending Fund Balance 451,952 625,976 686,669 v 60,691 151.93% Cash and investments 497,927 Variance Actual Over (Under) Prorated Budget Fund 101 I. City of Tukwila Street Fund 103 Revenue and Expenditures As of June 30 2011 of year expired 50.00% (a) The budgeted services are for beginning design work for improvements to 42nd Ave South from Southcenter Blvd to South 160th. Variance Actual over (under) prorated budget Fund 103 17 2011 Annual Prorated Actual Annual Budget Budget Year -To -Date Variance Budget Revenue Intergovernmental Revenue (MVFT Taxes) 230,000 115,000 130,060 15,060 56.55% Miscellaneous Revenue Investment Earnings 1,000 500 1,909 1,409 190.93% Total Miscellaneous Revenue 1,000 500 1,909 1,409 190.93% Total Revenue 231,000 116 „600 131,969 16,469 67.13% Expenditures 11 Salaries 1,970 1,970 0.00% 21 FICA 146 146 0.00% 23 PERS 105 105 0.00% 24 Industrial Insurance 6 6 0.00% 25 Medical, Dental, Life, Optical 83 83 0.00% 41 Professional Services 150,000 75,000 (75,000) 0.00% (a) Total 150,000 75,000 2,310 (72,690) 1.54% Transfers Out Indirect cost allocation 9,829 4,915 4,914 (0) 50.00% Total Expenses 166,829 19,916 7,224 (72,690), 4.52 Change in Fund Balance 71,171 35,586 124,745 89,159 175.27% Beginning Fund Balance 500,000 500,000 607,646 107,646 121.53% Ending Fund Balance 671 ,171 636,68 132,390 196,80C, 128.23% Cash and investments 733,893 (a) The budgeted services are for beginning design work for improvements to 42nd Ave South from Southcenter Blvd to South 160th. Variance Actual over (under) prorated budget Fund 103 17 City of Tukwila Arterial Street Fund 104 Revenue and Expenditures As of June 30 2011 Revenue General Revenue Sales and Use Taxes Parking Taxes Real Estate Excise Taxes Total General Revenue Intergovernmental Revenue Miscellaneous Revenue Investment Earnings Contributions /Donations Total Miscellaneous Revenue Transfer In Debt Proceeds Total Revenue Expenditures 11 Salaries 12 Extra Labor 13 Overtime 21 FICA 23 PERS 24 Industrial Insurance 25 Medical, Dental, Life, Optical 31 Office Operating Supplies 35 Small Tools Minor Equipment 41 Professional Services 44 Advertising 45 Operating Rentals Leases 47 Public Utility Services 48 Repairs Maintenance 49 Miscellaneous 64 Capital Outlay Total Arterial Streets 104 Transfers Out Indirect cost allocation Total Expenses Change in Fund Balance Beginning Fund Balance Ending Fund Balance Cash and investments 8,906,680 (a) Substantial parking fees have been received from ATZ Shuttle contributing to the overbudget, favorable parking tax revenue vrariance. (b) Investment earnings are allocated to funds based on the average quarter -end cash and investment balances. 2nd quarter investment earnings City -wide constitute 62% of the annual investment income budget. This favorable variance is due partially to the purchase in November and December 2010 of longer -term, higher yielding investment instruments. Variance Actual over(under) prorated budget. Fund 104 Prorated Annual Budqet Budget of year expired 50.00% 2011 Actual of Annual' Year -To -Date Variance Budget 109,302 54,651 61,205 6,554 56.00% 108,017 54,009 86,114 32,105 79.72% (a) 100,000 50,000 81,523 31,523 81.52% 317,319 158,660 228,841 70,181 72.12% 15,244,000 7,622,000 5,317,752 (2,304,248) 34.88% c) 3,820 1,910 39,349 37,439 1030.07% (b) 324,000 162,000 59,415 (102,585) 18.34% 327,820 163,910 98,764 (65,146) 30.13% 2,000,000 1,000,000 (1,000,000) 0.00% (d) 15,901,000 7,950,500 (7,950,500) 0.00% (e) 33,790,139 16,895,070 x,646,357 (11,249,713) 16.71% 201,660 100,830 182,854 82,024 90.67% (f) 3,000 1,500 2,736 1,236 91.20% 4,781 4,781 0.00% 14,950 7,475 14,340 6,865 95.92% (f) 14,037 7,019 9,964 2,945 70.98% 621 311 867 556 139.59% 26,078 13,039 28,336 15,297 108.66% 1,845 1,845 0.00% 4,709 4,709 0.00% 6,393,000 3,196,500 1,574,116 (1,622,384) 24.62% c) 1,225 1,225 0.00% 1,297 1,297 0.00% 682 682 0.00% 189 189 0.00% 610 610 0.00% 27,227,000 13,613,500 4,545,090 (9,068,410) 16.69% c) 33,880,346 16,940,173 6,373,639 (10,566,534) 18.81% 120,324 60,162 60,162 50.00% 34,000,670 17,000,335 6,433,801 (10,566,534) 18.92% (210,531) (105,266) (788,444) (683,179) 374.50% 5,000,000 5,000,000 11,053,410 6,053,410 221.07% 4,789,469 4,894,735 10,264,966 5,370,231 214.32% I Arterial Street Fund 104 Revenue and Expenditures As of June 30 2011 of year expired 50.00% c) Grant revenue is under budget partially due to the inherent delay in receiving funds under the cost reimbursement method and because the associated professional services and capital outlay activity is also underbudget. The 2nd quarter capital project activity, including grant revenue received, is summarized below: Southcenter Southcenter Other Total Access Project Parkway Extension Grant revenue 2,361,002 1,767,393 163,877 4,292,272 Expenditures: Professional service 638,147 446,037 135,013 1,219,197 Capital outlay 2,712,674 1,715,720 45,329 4,473,723 Total Expenditures 3,350,821 2,161,756 180,342 5,692,920 2nd Quarter Net Outlay (989,819) (394,363) (16,465) (1,400,648) (d) Transfers into the fund from the general fund will occur on an as needed basis. (e) A debt issue was budgeted in 2011 to help finance the Southcenter Access project. Instead of issuing debt, interfund loans will be used, at least in the interim, to fund these costs. (f) Certain Public Works staff, whose salaries are budgeted in the general fund, worked on arterial street projects and charged their time to this fund creating an overbudget situation. The only two staff that are budgeted into the arterial street fund are Mike Ronda and Cyndy Knighton. Variance Actual over(under) prorated budget. Fund 104 IN City of Tukwila Contingency Fund 105 Revenue and Expenditures As of June 30 2011 of year expired 50.00% 2011 Annual Prorated Actual of Annual Budget Budget Year -To -Date Variance Bu dget Revenue Miscellaneous Revenue Investment Earnings 1,816 908 1,541 633 84.83% Total Miscellaneous Revenue 1,816 908 1,541 633 84.83% Transfers In 400,000 200,000 566,260 366,260 141.57% Total Revenue 401,816 X00,908 567,801 366,893 141.31 Change in Fund Balance 401,816 200,908 567,801 366,893 141.31% Beginning Fund Balance 892,000 892,000 889,470 (2,530) 99.72% Ending Fund Balance 1,293,816 1,092,908 1,457 364 1,12.63% Cash and investments 1,457,270 Variance Actual over (under) prorated budget Fund 105 20 City of Tukwila Fire Equipment Cum. Reserve 107 Revenue and Expenditures As of June 30 2011 of year expired 50.00% 2011 of Prorated Actual Annual Annual Budget Budget Year -To -Date Variance Budget Revenue Miscellaneous Revenue Investment Earnings 1,685 843 732 (111) 43.43% Total Miscellaneous Revenue 1,685 843 732 (111) 43.43% Transfers In 130,000 65,000 65,000 50.00% Total Revenue 131,6$5 66,84.5 66,732 (111) 49.92% Expenditures 31 Office Operating Supplies 2,000 1,000 (1,000) 0.00% Transfers Out Indirect cost allocation 14 7 7 0 50.14% Total Expenses 2,014 1,007 7 (1,000) 0.35 Change in Fund Balance 129,671 64,836 65,725 889 50.69% Beginning Fund Balance 640,000 640,000 744,890 104,890 116.39% Ending Fund Balance 769,671 704,836 810,615 105,780 105.32% Cash and investments 884,605 Variance Actual over (under) prorated budget Fund 107 21 City of Tukwila Drug Seizure Fund 109 Revenue and Expenditures As of June 30 2011 of year expired 50.00% 2011 of Annual Prorated Actual Annual Budget Budget Year -To -Date Variance Budget Revenue Miscellaneous Revenue Investment Earnings 1,000 500 305 (195) 30.53% Seizure Revenue 110,000 55,000 9,192 (45,808) 8.36% Total Miscellaneous Revenue 111,000 55,500 9,498 (46,002) 8.56% Transfers In 75,000 37,500 (37,500) 0.00% Total Revenue 186 ,000 0,000 9,498 (83,502) 5.11% Expenditures 31 Office Operating Supplies 3,000 1,500 1,884 384 62.81% 35 Small Tools Minor Equipment 821 821 0.00% 41 Professional Services 10,000 5,000 62 (4,938) 0.62% 42 Communication 310 310 0.00% 45 Operating Rentals Leases 10,000 5,000 (5,000) 0.00% 49 Miscellaneous 2,000 1,000 (1,000) 0.00% 64 Capital Outlay 269,000 134,500 185,208 50,708 68.85% (a) Total Expenses 294,000. 147,000 188,285: 41,286. 64.04% Change in Fund Balance (108,000) (54,000) (178,787) (124,787) 165.54% Beginning Fund Balance 220,000 220,000 316,024 96,024 143.65% Ending Fund Balance w 11 2,000 166,000 137,237 128,763) 122.53% Cash and investments 137,237 (a) Budget of $269,000 and costs year -to -date are for purchase of the Incident Command Vehicle. Variance Actual over (under) prorated budget Fund 109 22 City of Tukwila Debt Service Funds 2XX Revenue and Expenditures As of June 30 2011 of year expired 50.00% 2011 of Prorated Actual Annual Annual Budget Budg Year -To -Date Variance Budget Revenue Miscellaneous Revenue Investment Earnings 3,000 1,500 6 (2,994) 0.21% Total Miscellaneous Revenue 3,000 1,500 6 (2,994) 0.21% Transfers In 2,903,495 1,451,748 428,144 (1,023,603) 14.75% (a) Total Revenue 2,973,162 1,486,676 461,479 (1,069,926) 15.52 Expenditures 80 Debt Service Principal 1,766,126 883,063 (883,063) 0.00% 81 Debt Service Interest 1,158,722 579,361 427,745 (151,616) 36.92% Total Debt Service Funds 2,924,848 1,462,424 427,745 (1,034,679) 14.62% Transfers Out Indirect cost allocation 45,304 22,652 22,653 1 50.00% Total Expenses 2,970,162 1,486,076 460,39s (1,034,678) 15.16 Change in Fund Balance 3,000 1,500 11,081 9,581 369.37% Beginning Fund Balance 3,050 3,050 0.00% Ending Fund Balance 2 ,000 1,600 14,132 S 12,632 471.05 %0• Cash and investments 14,132 (a) Funds will be transferred in from the General Fund at the end of each quarter to cover debt service costs. Variance Actual over (under) prorated budget Fund 2XX 23 City of Tukwila Open Space and Parks Acq. Fund 301 Revenue and Expenditures As of June 30 2011 of year expired 50.00% 2011 of Prorated Actual Annual Annual Budget Budget Year -To -Date Variance Budget Revenue General Revenue Property Taxes 64,000 32,000 27,352 (4,648) 42.74% Real Estate Excise Taxes 100,243 50,122 81,788 31,667 81.59% Total General Revenue 164,243 82,122 109,140 27,018 66.45% Charges for Services Park Impact Fees 93,000 46,500 10,564 (35,936) 11.36% Total Charges for Services 93,000 46,500 10,564 (35,936) 11.36% Intergovernmental Revenue 327,000 163,500 2,636 (160,864) 0.81% Miscellaneous Revenue Investment Earnings 7,000 3,500 22,454 18,954 320.77% Rents and Concessions 5,000 2,500 3,307 807 66.15% Total Miscellaneous Revenue 12,000 6,000 25,761 19,761 214.68% Total RevenG 596,243 0 298,122 0 148,102 0 1160,019) 24.84% Expenditures 11 Salaries 7,226 7,226 0.00% 21 FICA 532 532 0.00% 23 PERS 384 384 0.00% 24 Industrial Insurance 22 22 0.00% 25 Medical, Dental, Life, Optical 1,094 1,094 0.00% 31 Office Operating Supplies 1,400 1,400 0.00% 41 Professional Services 545,000 272,500 6,401 (266,099) 1.17% (a) 47 Public Utility Services 1,500 1,500 0.00% 48 Repairs Maintenance 3,872 3,872 0.00% 64 Capital Outlay 372,000 186,000 (186,000) 0.00% Total Park Acquisition Fund 917,000 458,500 22,432 (436,068) 2.45% Transfers Out Indirect cost allocation 97,721 48,861 48,861 0 50.00% Total Expenses 1,014,721 607,361 71,292„ (436,068) 0 Change in Fund Balance (418,478) (209,239) 76,810 286,049 18.35% Beginning Fund Balance 4,500,000 4,500,000 4,773,512 273,512 106.08% Ending Fund Balance 4,081,622 4,290,761 4,860,322 369,661 118.84 Cash and investments 4,845,418 (a) Pool renovation services constitute $404,000 of the professional services budget. This work has been postponed indefinitely. Variance Actual over (under) prorated budget Fund 301 24 City of Tukwila Facility Replacement Fund 302 Revenue and Expenditures As of June 30 2011 of year expired 50.00% 2011 of Annual Prorated Actual Annual Budget Budget Year` -To -Date Variance Budget Revenue 211 211 Charges for Services 21 FICA 16 Sales and Use Taxes 317 159 (159) 0.00% Total Charges for Services 317 159 (159) 0.00% Miscellaneous Revenue 1 1 0.00% 41 Professional Services Investment Earnings 5,439 2,720 1,837 (883) 33.77% Total Miscellaneous Revenue 5,439 2,720 1,837 (883) 33.77% Total Revenue 5,766 9 ,878 1,837, (1,041) 31.91% Expenditures 11 Salaries 211 211 0.00% 21 FICA 16 16 0.00% 23 PERS 11 11 0.00% 24 Industrial Insurance 1 1 0.00% 41 Professional Services 28,000 14,000 (14,000) 0.00% 47 Public Utility Services 4,185 4,185 0.00% 64 Capital Outlay 73,000 36,500 (36,500) 0.00% Total Expenditures 101,000 50,500 4,423 (46,077) 4.38% Transfers Out Indirect cost allocation 24,563 12,282 12,282 0 50.00% Total Expenses 326;663 52,782 16,703 (46,077) 13.30% Change in Fund Balance (119,807) (59,904) (14,868) 45,036 12.41% Beginning Fund Balance 2,000,000 2,000,000 2,058,647 58,647 102.93% Ending Fund Balance 1,8 80,1,91 1,940,097 2,04 3,779 103,681 108.70 Cash and investments 2,044,018 Variance Actual over (under) prorated budget Fund 302 25 City of Tukwila General Government Improvements 303 Revenue and Expenditures As of June 30 2011 of year expired 50.00% 2011 Actual of Annual Prorated Year -To- Annual Budget Budget Date Variance** Budget Revenue Intergovernmental Revenue 56,386 28,193 150,354 122,161 266.65% (d) Miscellaneous Revenue Investment Earnings 817 409 1,118 710 136.88% Total Miscellaneous Revenue 817 409 1,118 710 136.88% Transfers In 2,200,000 1,100,000 (1,100,000) 0.00% (a) Total Revenue 9,257,203 1,128,602 151,472 (977,129) 6.71% Expenditures 11 Salaries 94,464 47,232 26,765 (20,467) 28.33% 13 Overtime 1,154 1,154 0.00% 21 FICA 7,226 3,613 2,126 (1,487) 29.42% 23 PERS 6,617 3,309 1,483 (1,826) 22.40% 24 Industrial Insurance 1,000 500 250 (250) 25.02% 25 Medical, Dental, Life, Optical 13,988 6,994 5,728 (1,266) 40.95% 31 Office Operating Supplies 252 252 0.00% 35 Small Tools Minor Equipment 9,348 9,348 0.00% 41 Professional Services 440,000 220,000 10,968 (209,032) 2.49% (a) 42 Communication 13 13 0.00% 49 Miscellaneous 2,651 2,651 0.00% 64 Capital Outlay 1,760,000 880,000 632,342 (247,658) 35.93% (c) Total Fire Impact Fees 2,323,295 1,161,648 693,080 (468,568) 29.83% Transfers Out Indirect cost allocation 41,921 20,961 20,961 0 50.00% Total Expenses 2,365,216 1,182,608 714,040 (468,568) 30.19% Change in Fund Balance (108,013) (54,007) (562,568) (508,562) 520.83% Beginning Fund Balance 400,000 400,000 1,553,018 1,153,018 388.25% (b) Ending Fund Balance 291,987 345,994 990,450 644,457 339.21% Cash and investments 907,044 (a) Transfers -in from the General Fund were budgeted to help cover the cost of the removal of the Green River flood prevention materials, the Hesco barriers and the Super Sacks. These costs were budgeted in the professional services and capital outlay line items. It is now anticipated that this work will be done in September or later; it will not be done until the Army Corps of Engineers completes testing of the Howard Hanson Dam and gives approval as to its functionality. Removal activities will be coordinated with the neighboring cities of Auburn and Kent. (b) The large positive variance in beginning fund balance is due to $1.15 million in unspent 2010 bond proceeds at the beginning of the year. (c) Capital outlay was comprised of Q2 Q1 TOTAL_ Incident Command Vehicle 159,000 159,000 Generator for 6300 building 199,169 199,169 New phone system 103,797 170376 274,173 TOTAL 461,966 170,376 632,342 The 2010 bond proceeds ($1.58 million apportioned to the 303 fund) were used to fund these expenditures; $482,537 of these bond proceeds remain unspent at the end of the 2nd quarter. (d) Received $109,550 in ARRA Energy Efficiency grant proceeds in 2nd quarter. Variance Actual over (under) prorated budget Fund 303 26 City of Tukwila Fire Impact Fees 304 Revenue and Expenditures As of June 30 2011 of year expired 50.00% 2011 %of Annual Prorated Actual Annual Budget Budget Year -To -Date Variance Budget Revenue Charges for Services Fire Impact Fees 50,000 25,000 12,754 (12,246) 25.51% Total Charges for Services 50,000 25,000 12,754 (12,246) 25.51% Investment Earnings 100 50 147 97 147.09% Total Miscellaneous Revenue 100 50 147 97 147.09% Total RevenG 50,100 25,0660 12,901 (12,149) 25.75% Expenditures 64 Capital Outlay 0.00% Total Expenses 0.00% Change in Fund Balance 50,100 25,050 12,901 (12,149) 25.75% Beginning Fund Balance 140,000 140,000 156,018 16,018 111.44% Ending Fund Balance 190,100 S 165,050 168,919 3,869 88.86% Cash and investments 168,919 Variance Actual over (under) prorated budget Fund 304 27 City of Tukwila Water Fund 401 Revenue and Expenditures As of June 30 2011 2011 Revenue Charges for Services Water Sales Security Total Charges for Services Intergovernmental Revenue Miscellaneous Revenue Investment Earnings Connection fees Other Misc Revenue Total Miscellaneous Revenue 9,234 4,617 25,000 12,500 of 150 Prorated Actual 21 FICA Annual Annual Budget Budget Year -To -Date Variance Budget 4,748,000 2,374,000 1,973,077 (400,923) 41.56% (a) 1,000 500 15 (485) 1.50% 4,749,000 2,374,500 1,973,092 (401,408) 41.55% 1,682,000 841,000 (841,000) 0.00% (b) 9,234 4,617 25,000 12,500 300 150 34,534 17,267 Transfers In hydrant rental 106,000 53,000 Total Revenue 6,571,534 3,285,767, Expenditures 1,163 11 Salaries 539,758 12 Extra Labor 6,000 13 Overtime 5,738 21 FICA 41,177 23 PERS 37,580 24 Industrial Insurance 12,803 25 Medical, Dental, Life, Optical 107,094 26 Unemployment Compensation 1,000 28 Uniform Clothing 1,330 31 Office Operating Supplies 93,181 33 Water Purchased for Resale 2,068,000 35 Small Tools Minor Equipment 9,500 41 Professional Services 573,300 42 Communication 2,500 43 Travel 1,500 45 Operating Rentals Leases 64,519 46 Insurance 20,260 47 Public Utility Services 23,000 48 Repairs Maintenance 3,000 49 Miscellaneous 14,811 53 Excise Taxes 184,000 54 Interfund utility taxes 495,000 64 Capital Outlay 3,098,000 80 Debt Service Principal 417,581 81 Debt Service Interest 135,984 Total Water Fund 7,956,616 Transfers Out Indirect cost allocation 355,553 Total Expensep 4,3 12,169 Change in Fund Balance (1,740,635) Beginning Fund Balance 3,700,000 Ending Fund Balance 1,959,365 w Cash and investments of year expired 50.00% 5,780 1,163 62.60% 1,836 (10,664) 7.34% 530 380 176.67% 8,146 (9,121) 23.59% 49,230 (3,770) 46.44% 2,030,468 (1,255,299) 30.90% 269,879 270,880 1,001 50.19% 3,000 (3,000) 0.00% 2,869 15,630 12,761 272.40% c) 20,589 21,822 1,234 53.00% 18,790 15,187 (3,603) 40.41% 6,402 6,539 137 51.07% 53,547 54,794 1,247 51.16% 500 (500) 0.00% 665 174 (491) 13.06% 46,591 49,843 3,253 53.49% 1,034,000 942,988 (91,012) 45.60% 4,750 5,087 337 53.55% 286,650 111,825 (174,825) 19.51% 1,250 318 (932) 12.71% 750 1,274 524 84.91% 32,260 31,419 (840) 48.70% 10,130 20,260 10,130 100.00% (d) 11,500 7,662 (3,838) 33.31% 1,500 2,658 1,158 88.62% 7,406 22,631 15,226 152.80% 92,000 61,087 (30,913) 33.20% 247,500 197,363 (50,137) 39.87% 1,549,000 817,615 (731,385) 26.39% 208,791 370,649 161,858 88.76% 67,992 74,592 6,600 54.85% 3,978,308 3,102,297 (876,011) 38.99% 177,777 179,333 1,556 50.44% 4,156,08:: 3,281,630 (874,466) 39.48% (870,318) (1,251,161) (380,844) 71.88% 3,700,000 5,928,552 2,228,552 160.23% 2,829,683 4,677,391 1,847,708 238.72% 4,377,038 (a) Water consumption and water rates increase in the summer months. Revenue from water sales is expected to be on target with budgeted revenue by the end of the third quarter. (b) Budget represents anticipated grant revenue for water system work performed in conjunction with the Southcenter Parkway Extension project. Intergovernmental revenue earned from the Highline Water District totaled $604 thousand year -to -date but will not be received until project completion. Variance Actual over (under) prorated budget Fund 401 i City of Tukwila Water Fund 401 Revenue and Expenditures As of June 30 2011 of year expired 50.00% c) Overtime expenditures exceeds budget due to the extra labor required for the Andover Park West emergency water main sewer repair project. (d) Insurance premiums are paid once a year at the beginning of the year. Therefore most, if not all, of the annual budget has been expended by the end of the first quarter. Variance Actual over (under) prorated budget Fund 401 M City of Tukwila Sewer Fund 402 Revenue and Expenditures As of June 30 2011 of year expired 50.00% 2011 of Annual Prorated Actual Annual Budget Budget Year -To -Date Variance Budget Revenue Charges for Services Sewer Sales 5,137,000 2,568,500 2,647,814 79,314 51.54% Total Charges for Services 5,137,000 2,568,500 2,647,814 79,314 51.54% Intergovernmental Revenue 1,360,000 680,000 339,208 (340,792) 24.94% (c) Miscellaneous Revenue Investment Earnings 4,426 2,213 3,267 1,054 73.82% Connection fees 120,000 60,000 37,991 (22,009) 31.66% Total Miscellaneous Revenue 124,426 62,213 41,258 (20,955) 33.16% Total Revenue 6,621 3,310,713 3,028,281 (282,432), 46.73% Expenditures 11 Salaries 259,584 129,792 153,526 23,734 59.14% 12 Extra Labor 8,000 4,000 2,174 (1,826) 27.18% 13 Overtime 3,442 1,721 9,146 7,425 265.73% (a) 21 FICA 19,744 9,872 12,522 2,650 63.42% 23 PERS 18,069 9,035 8,671 (363) 47.99% 24 Industrial Insurance 5,576 2,788 3,212 424 57.60% 25 Medical, Dental, Life, Optical 47,440 23,720 27,490 3,770 57.95% 26 Unemployment Compensation 1,000 500 (500) 0.00% 28 Uniform Clothing 570 285 100 (185) 17.54% 31 Office Operating Supplies 22,491 11,246 8,691 (2,555) 38.64% 33 Water Purchased for Resale 3,749,000 1,874,500 1,744,675 (129,825) 46.54% 35 Small Tools Minor Equipment 4,000 2,000 236 (1,764) 5.90% 41 Professional Services 392,600 196,300 83,057 (113,243) 21.16% 42 Communication 2,500 1,250 644 (606) 25.76% 43 Travel 500 250 2,156 1,906 431.18% 44 Advertising 150 75 954 879 635.96% 45 Operating Rentals Leases 131,704 65,852 64,852 (1,000) 49.24% 46 Insurance 15,195 7,598 15,195 7,598 100.00% 47 Public Utility Services 22,050 11,025 12,106 1,081 54.90% 48 Repairs Maintenance 43,000 21,500 380,172 358,672 884.12% (a) 49 Miscellaneous 8,799 4,400 17,640 13,241 200.48% 53 Excise Taxes 40,000 20,000 19,514 (486) 48.79% 54 Interfund utility tax 516,000 258,000 264,810 6,810 51.32% 64 Capital Outlay 2,028,000 1,014,000 312,689 (701,311) 15.42% b) 80 Debt Service Principal 269,761 134,881 192,261 57,380 71.27% 81 Debt Service Interest 87,398 43,699 50,520 6,821 57.80% Total Sewer Fund 7,696,573 3,848,287 3,387,011 (461,276) 44.01% Transfers Out /Indirect cost allocation 266,079 133,040 134,595 1,556 50.58% Total Expenses 7,962,662 3,981,326 3,621,606 (469,720) 44.23% Change in Fund Balance (1,341,226) (670,613) (493,326) 177,287 36.78% Beginning Fund Balance 2,500,000 2,500,000 2,658,708 158,708 106.35% Ending Fund Balance 11,168,774' 1,829,387 2,166,382, 3336,996;, 186.87% Cash and investments 1,209,792 (a) Costs exceed budget due to the Andover Park West emergency water main sewer repair project. (b) Budgeted capital outlay is for the Interurban Avenue Gravity Sewer project. (c) Budgeted grant revenue is for the Southcenter Parkway Extension project. Variance Actual over (under) prorated budget Fund 402 30 City of Tukwila Foster Golf Course 411- Revenue and Expenditures As of June 30 2011 of year expired 50.00% 2011 of Prorated Actual Annual Annual Budget Budget Year -To -Date Variance Budget Revenue General Revenue Excise Taxes 1,570 785 639 (146) 40.70% Total Genera Revenue 1,570 785 639 (146) 40.70% Charges for Services Sale of Merchandise 148,000 74,000 59,559 (14,441) 40.24% Greens Fees, Instruction 1,205,500 602,750 407,536 (195,214) 33.81% Total Charges for Services 1,353,500 676,750 467,094 (209,656) 34.51% (a) Miscellaneous Revenue Investment Earnings 1,130 565 (565) 0.00% Rents and Concessions 331,000 165,500 106,596 (58,904) 32.20% Other Misc Revenue 421 421 0.00% Total Miscellaneous Revenue 332,130 166,065 107,017 (59,048) 32.22% (a) Transfers In 225,000 112,500 112,500 50.00% Total Revenue 1,912,200 956,1,00 687,251 (268,849) 35.94% Expenditures 11 Salaries 661,242 330,621 329,590 (1,031) 49.84% 12 Extra Labor 133,900 66,950 39,047 (27,903) 29.16% 13 Overtime 6,885 3,443 1,729 (1,714) 25.11% 21 FICA 49,536 24,768 27,747 2,979 56.01% 23 PERS 46,046 23,023 17,917 (5,106) 38.91% 24 Industrial Insurance 14,110 7,055 8,536 1,481 60.49% 25 Medical, Dental, Life, Optical 116,762 58,381 55,645 (2,736) 47.66% 26 Unemployment Compensation 11,000 5,500 6,150 650 55.91% 28 Uniform Clothing 1,200 600 (600) 0.00% 31 Office Operating Supplies 98,908 49,454 36,561 (12,893) 36.96% 34 Items Purchased for Resale 130,500 65,250 51,379 (13,871) 39.37% 35 Small Tools Minor Equipment 2,500 1,250 52 (1,198) 2.10% 41 Professional Services 10,000 5,000 2,856 (2,144) 28.56% 42 Communication 9,700 4,850 4,461 (389) 45.99% 43 Travel 1,250 625 20 (605) 1.60% 44 Advertising 7,000 3,500 186 (3,314) 2.65% 45 Operating Rentals Leases 109,475 54,738 53,742 (996) 49.09% 46 Insurance 15,195 7,598 15,195 7,598 100.00% (b) 47 Public Utility Services 64,765 32,383 29,607 (2,775) 45.71% 48 Repairs Maintenance 36,000 18,000 14,265 (3,735) 39.63% 49 Miscellaneous 39,722 19,861 4,789 (15,072) 12.06% 53 Excise Taxes 6,000 3,000 637 (2,363) 10.61% 54 Interfund admissions tax 66,000 33,000 23,929 (9,071) 36.26% 64 Capital Outlay 75,000 37,500 (37,500) 0.00% 80 Debt Service Principal 203,892 101,946 (101,946) 0.00% 81 Debt Service Interest 146,266 73,133 70,543 (2,590) 48.23% Total Foster Golf Course Fund 2,062,854 1,031,427 794,582 (236,845) 38.52% Transfers Out Indirect cost allocation 221,515 110,758 110,757 (0) 50.00% Total Expenses 2,284,369 1,142,18 905,340 (236,846) 39.63% Change in Fund Balance (372,169) (186,085) (218,089) (32,005) 58.60% Beginning Fund Balance 425,000 425,000 280,013 (144,987) 65.89% Ending Fund Balance 5 2,831 238 61 ,924 X176,992), 117.21 Cash and investments (169,408) (a) The negative revenue budget variance should diminish in the third quarter since, as the weather gets warmer and drier, the golf activity usually picks up. (b) Insurance premiums are paid once a year at the beginning of the year. Therefore most, if not all, of the annual budget has been expended by the end of the first quarter. Variance Actual over (under) prorated budget Fund 411 31 City of Tukwila Surface Water Fund 412 Revenue and Expenditures As of June 30 2011 of year expired 50.00% 2011 of Prorated Actual Annual Annual Budget Budget Year -To -Date Variance Budget Revenue Charges for Services Surface Water Sales 3,328,125 1,664,063 1,667,821 3,759 50.11% (a) Total Charges for Services 3,328,125 1,664,063 1,667,821 3,759 50.11% Intergovernmental Revenue 175,670 87,835 (87,835) 0.00% Miscellaneous Revenue Investment Earnings 11,091 5,546 10,519 4,974 94.85% Other Misc Revenue 25 25 0.00% Total Miscellaneous Revenue 11,091 5,546 10,544 4,999 95.07% Total Revenua 3,514,886 1,757,44.5 1,678,365 179,077) 47.76 Expenditures 11 Salaries 692,784 346,392 321,053 (25,339) 46.34% 12 Extra Labor 23,000 11,500 5,726 (5,774) 24.90% 13 Overtime 11,653 5,827 17,842 12,015 153.11% (c) 21 FICA 52,290 26,145 26,049 (96) 49.82% 23 PERS 48,260 24,130 18,158 (5,972) 37.63% 24 Industrial Insurance 15,669 7,835 6,987 (847) 44.59% 25 Medical, Dental, Life, Optical 157,924 78,962 68,874 (10,088) 43.61% 26 Unemployment Compensation 1,000 500 4,618 4,118 461.78% 28 Uniform Clothing 1,425 713 600 (113) 42.11% 31 Office Operating Supplies 42,521 21,261 14,575 (6,686) 34.28% 35 Small Tools Minor Equipment 3,000 1,500 201 (1,299) 6.70% 41 Professional Services 654,570 327,285 143,270 (184,015) 21.89% 42 Communication 2,000 1,000 (1,000) 0.00% 43 Travel 2,000 1,000 666 (334) 33.32% 44 Advertising 500 250 (250) 0.00% 45 Operating Rentals Leases 95,569 47,785 46,963 (821) 49.14% 46 Insurance 15,195 7,598 15,195 7,598 100.00% (b) 47 Public Utility Services 61,600 30,800 4,240 (26,560) 6.88% 48 Repairs Maintenance 13,965 6,983 1,734 (5,248) 12.42% 49 Miscellaneous 8,685 4,343 23,267 18,924 267.90% (d) 53 Excise Taxes 25,000 12,500 20,516 8,016 82.07% 54 Interfund utility tax 338,000 169,000 167,307 (1,693) 49.50% (a) 64 Capital Outlay 1,434,000 717,000 (717,000) 0.00% 80 Debt Service Principal 336,847 168,424 310,272 141,848 92.11% 81 Debt Service Interest 32,725 16,363 25,860 9,498 79.02% Total Surface Water Fund 4,070,182 2,035,091 1,243,975 (791,116) 30.56% Transfers Out 207,441 103,721 103,721 50.00% Total Expenseb 4,277,623 2,138,812 1,347,695 (791,116) 31.51 %0 Change in Fund Balance (762,737) (381,369) 330,670 712,039 43.35% Beginning Fund Balance 1,700,000 1,700,000 2,290,808 590,808 134.75% Ending Fund Balance 937,263 1,318,632 2,621,478 1.302,84.. 279.70% Cash and investments 2,575,702 (a) The semi annual surface water fees were due the first week of March. Since this is a semi annual billing, revenue collected in the first half of the year should be at 50% of the annual budget to be on target, which it is. (b) Insurance premiums are paid once a year at the beginning of the year. Therefore most, if not all, of the annual budget has been expended by the end of the first quarter. Variance Actual over (under) prorated budget Fund 412 32 City of Tukwila Surface Water Fund 412 Revenue and Expenditures As of June 30 2011 of year expired 50.00% (c) Overtime expenditures exceed budget due to the extra labor required for the Andover Park West emergency water main sewer repair project. (d) The majority of miscelllaneous costs are comprised of lien fees and credit card fees. Variance Actual over (under) prorated budget Fund 412 33 City of Tukwila Equipment Rental /Replacement Fund 501 Revenue and Expenditures As of June 30 2011 Annual Budget Revenue 2011 Charges for Services ERR O &M Dept Charges 1,099,806 Equipment Replacement Charges 754,515 Fuel Sales 474,000 Transportation 150 Total Charges for Services 2,328,471 Miscellaneous Revenue Variance Investment Earnings 14,269 Total Miscellaneous Revenue 14,269 Sale of Capital Assets Total Revenue 2,342,740 Expenditures 237,000 11 Salaries 339,278 12 Extra Labor 10,000 13 Overtime 1,147 21 FICA 25,776 23 PERS 23,637 24 Industrial Insurance 9,034 25 Medical, Dental, Life, Optical 77,189 26 Unemployment Compensation 1,000 28 Uniform Clothing 950 31 Office Operating Supplies 2,979 34 Items Purchased for Resale 689,000 35 Small Tools Minor Equipment 2,500 41 Professional Services 550 42 Communication 2,000 43 Travel 45 Operating Rentals Leases 40,081 46 Insurance 10,130 48 Repairs Maintenance 130,781 49 Miscellaneous 6,500 64 Capital Outlay 651,100 Total Equipment Rental Fund 2,023,632 Transfers Out 208,979 Total Expenses 2,232,611 Change in Fund Balance 110,129 Beginning Fund Balance 3,300,000 Ending Fund Balance y 3,410,129 Cash and investments 76 of year expired 50.00% 3,365,06E 3,800,349 445,2841 111,44% 3,803,723 (b) Insurance premiums are paid once a year at the beginning of the year. Therefore most, if not all, of the annual budget has been expended by the end of the first quarter. Variance Actual over (under) prorated budget Fund 501 34 2011 of Prorated Actual Annual Budget Year -To -Date Variance Budget 549,903 549,903 50.00% 377,258 366,423 (10,835) 48.56% 237,000 237,000 50.00% 75 (75) 0.00% 1,164,236 1,153,326 (10,910) 49.53% 7,135 4,131 (3,004) 28.95% 7,135 4,367 (2,767) 30.61% 23,915 23,915 0.00% 1,171,370 1,181,608 10,238 60.44% 169,639 168,934 (705) 49.79% 5,000 5,736 736 57.36% 574 508 (66) 44.25% 12,888 13,321 433 51.68% 11,819 9,302 (2,516) 39.35% 4,517 4,835 318 53.52% 38,595 38,671 76 50.10% 500 (500) 0.00% 475 288 (187) 30.27% 1,490 555 (934) 18.64% 344,500 271,791 (72,709) 39.45% 1,250 1,857 607 74.27% 275 750 475 136.41% 1,000 512 (488) 25.59% 92 92 0.00% 20,041 20,041 0 50.00% 5,065 10,130 5,065 100.00% (b) 65,391 15,990 (49,400) 12.23% 3,250 2,941 (309) 45.25% 325,550 32,502 (293,048) 4.99% 1,011,816 598,754 (413,062) 29.59% 104,490 104,490 0 50.00% 1,116,306 703,243 (413,062)_ 31.50% 55,065 478,365 423,301 434.37% 3,300,000 3,321,984 21,984 100.67% 3,365,06E 3,800,349 445,2841 111,44% 3,803,723 (b) Insurance premiums are paid once a year at the beginning of the year. Therefore most, if not all, of the annual budget has been expended by the end of the first quarter. Variance Actual over (under) prorated budget Fund 501 34 City of Tukwila Insurance Fund 502 Revenue and Expenditures As of June 30 2011 of year expired 50.00% 2011 of Annual Prorated Actual Annual Budget Budget Year -To -Date Variance Budget Revenue Charges for Services Employee Benefit Programs 621 311 562 252 90.54% Total Charges for Services 621 311 562 252 90.54% Miscellaneous Revenue Investment Earnings 10,032 5,016 14,685 9,669 146.38% Employer Trust Contributions 4,110,708 2,055,354 2,118,217 62,863 51.53% Employee Contributions 60,000 30,000 40,595 10,595 67.66% Other Misc Revenue 6,200 3,100 268 (2,832) 4.32% Total Miscellaneous Revenue 4,186,940 2,093,470 2,173,765 80,295 51.92% Total Revenue 4,187,561 2,093,781 2,174,327 80,547 51.92 %I Expenditures 25 Medical, Dental, Life, Optical 4,100,000 2,050,000 1,567,805 (482,195) 38.24% 41 Professional Services 25,000 12,500 4,264 (8,236) 17.06% 49 Miscellaneous 20,500 10,250 2,494 (7,756) 12.16% Total 4,145,500 2,072,750 1,574,563 (498,187) 37.98% Transfers Out Indirect cost allocation 110,241 55,121 55,121 50.00% Total Expenses 4,255,741 2,127,871 1,629,68s (498,187) 38.29% Change in Fund Balance (68,180) (34,090) 544,644 578,734 798.83% Beginning Fund Balance 4,500,000 4,500,000 4,553,247 53,247 101.18% Ending Fund Balance 4,431,820 9 4,465,910 5,097,891 631,981 115.03 Cash and investments 6,048,103 Variance Actual over (under) prorated budget Fund 502 35 City of Tukwila LEOFF Insurance Fund 503 Revenue and Expenditures As of June 30 2011 of year expired 50.00% 2011 of Prorated Actual Annual Annual Budget Budget Year -To -Date Variance Budget Revenue Miscellaneous Revenue Investment Earnings 3,340 1,670 2,993 1,323 89.61% Employer Trust Contributions 575,000 287,500 228,324 (59,176) 39.71% Other Misc Revenue 700 350 (350) 0.00% Total Revenu. 579,040 289,520 231,317 (58,203) 39.95% Expenditures 25 Medical, Dental, Life, Optical 659,530 329,765 115,678 (214,087) 17.54% 41 Professional Services 3,000 1,500 13,400 11,900 446.67% 49 Miscellaneous 10,000 5,000 2,929 (2,071) 29.29% Total 672,530 336,265 132,006 (204,259) 19.63% Transfers Out 9,704 4,852 4,852 0 50.00% Total Expenses p 682,234 341,117, 136,858 (204,259 20.06% Change in Fund Balance (103,194) (51,597) 94,458 146,055 91.53% Beginning Fund Balance 1,350,000 1,350,000 1,586,749 236,749 117.54% Ending Fund Balance 1,246,806 1,298,403 1,681,208 382,80C, 134.84% Cash and investments 1,725,536 Variance Actual over (under) prorated budget Fund 503 36