The URL can be used to link to this page

Home My WebLink AboutFIN 2019-11-12 Item 2C - Ordinance - 2019-2020 Biennial Budget AmendmentCity of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM TO: Finance Committee FROM: Vicky Carlsen, Finance Director BY: Jeff Friend, Fiscal Manager CC: Mayor Ekberg DATE: November 6, 2019 SUBJECT: 2019 — 2020 budget amendment ordinance ISSUE Approve the administrative 2019-2020 mid -biennium budget amendments. BACKGROUND While amending the budget is only required when a fund, in total, is in danger of exceeding budget, it is a best practice to adjust the budget to keep departments in the general fund from exceeding budget as authorized through the biennial budget process. The reserve fund balance policy is met, and exceeded, in both 2019 and 2020, after all amendments have been approved. Many of the proposed budget amendments have been reviewed and approved by Council Committee and/or Council process as noted below in the discussion. The proposed budget amendments make the following types of modification to the current biennium: • Housekeeping amendments such as adjusting budgeted beginning fund balance to actual beginning fund balance, • Adjustments specific to the Public Safety Plan, • Reflect additional revenue -backed projects/expenditures, • Providing budget for the unanticipated events that are not revenue -backed (snow event), and • Adjust 2019 budget for the Fire Department to true up budget to reflect current level of service. All budget amendments are detailed below with explanations provided for each amendment as well as the effect on ending fund balance. Budget amendments are summarized by fund in the tables attached to this memo. DISCUSSION General Fund Adjust Beginning Fund Balance A beginning fund balance adjustment of $1,470,276 to bring the budgeted beginning fund balance in line with the actual beginning fund balance. Fiscal year 2018 ended the year with a fund balance of $14.1 million, which exceeds the fund balance policy by $2.5 million. 11 INFORMATIONAL MEMO Page 2 Amendments by Department Dept. Footnote Description of Proposed Amendment 2019 2020 Revenue E-penditure Revenue Expenditure Council 8 Healthcare increase from 5% to 8% per new actuary report 1,747 Council Total $ $ $ $ 1,747 Mayor Economic Demlo ment 1 Economic development grant Port of Seattle 19,800 19,800 Mayor Arts Commission Artist Workshop for Teens grant 2,000 2,000 Mayor 8 Healthcare increase from 5% to 8% per new actuary report 8,216 Mayor Total $ 21,800 $ 21,800 $ $ 8,216 Administrative Services 8 Healthcare increase from 5% to 8% per new actuary report 2,004 Administrative Services Total $ $ $ $ 2,004 Finance 8 Healthcare increase from 5% to 8% per new actuary report 6,076 Finance Total $ $ $ $ 6,076 Recreation Green Tukwila grant 46,000 46,000 Recreation 10-Minute Walk grant 36,400 36,400 Recreation Play and Learn grant 15,225 15,225 Recreation Thunderbirds Youth Sports/KingSports/King County Youth Sports grant 7,000 7,000 Recreation UW King County Sack Lunch/Waste Mgmt. -Youth Summer Camp grant 3,425 3,425 Recreation Carry over - King County Youth Sports grant. Funds received in 2018, ex enditures in 2019 4,000 Recreation King County contract for senior needs assessment grant 90,000 90,000 Recreation 8 Healthcare increase from 5% to 8% per new actuary report 9,024 Recreation Total $ 108,050 $ 112,050 $ 90,000 $ 99,024 Community Development Increased development activity 202,030 202,030 Community Development TDM grant 58,551 58,551 Community Development Additional abatement projects 10,000 10,000 Community Development 8 Healthcare increase from 5% to 8% per new actuary report 10,935 Community Development Total $ 270,581 $ 270,581 $ $ 10,935 Court 8 Healthcare increase from 5% to 8% per new actuary report 4,783 Court Total $ $ $ $ 4,783 Police Andover Park East propane leak* 3,460 3,460 Police 2 Reduction of SCORE costs 575,000 Police 8 Healthcare increase from 5% to 8% per new actuary report 53,090 Police Total $ 3,4601 $ 3,460 $ $ 521,910 Fire Add revenue budget for Fire false alarm fees 60,000 Fire Add revenue bud at for contract with private ambulance company 60,000 Fire 4 Add revenue budget to reflect updated fire permit fees 100,000 Fire Add expenditure budget specific to contract settlement 320,000 Fire 3 Add expenditure budget to true up overtime costs 213,000 Fire 3 Add expenditure budget for up to four recruits in the academy 160,000 Fire 3 Add expenditure budget for payouts related to retirements and other separations 100,000 Fire 5 Add expenditure budget to reflect February snowstorm costs 38,400 Fire 5 Andover Park East propane leak* 11,500 11,500 Fire 8 Healthcare increase from 5% to 8% per new actuaryreport 36,501 Fire Total $ 11,500 $ 522,900 $ 220,000 $ 356,501 T1S 8 Healthcare increase from 5% to 8% per new actuaryreport 5,122 TIS Total $ $ $ $ 5,122 Public Works 8 Healthcare increase from 5% to 8% per new actuary report 15,777 Public Works Total $ $ $ $ 15,777 Parks 8 Healthcare increase from 5% to 8% per new actuary report 4,488 ParksTotal $ $ $ $ 4,488 Street Maintenance 5 East Marginal Way power pole accident 310,697 310,697 Street Maintenance 5 Add expenditure budget to reflect February snowstorm costs 99,100 Street Maintenance 6 10,0000 gallon salt brine storage tank 21,945 Street Maintenance 5 Andover Park East propane leak* 6,352 6,352 Street Maintenance 8 Healthcare increase from 5% to 8% per new actuary report 6,566 Street Maintenance Total $ 317,049 $ 438,094 $ $ 6,566 12 INFORMATIONAL MEMO Page 3 Dept. Footnote Description of Proposed Amendment 2019 2020 Revenue I Expenditure Revenue Expenditure Dept. 20 - Transfers Out Transfer increase in solid waste tax to Residential Street fund 103 100,000 Dept. 20-Transfers Out 7 Use of budgeted fund balance surplus for Public Works Shops Phase 1,850,000 Dept. 20 - Transfers Out Adjust transfers to debt seNce funds associated with 2019 LTGO debt issue 322,068 50,000 Dept. 20 Transfers Total $ $ 222,068 $ $ 1,900,000 General Revenue Increase in solid waste tax from 6 % to 11 % , effective 11/1/2019 100,000 General Revenue Increase property tax revenue 175,000 Total General Fund Amendments $ 832,440 $ 1,146,817 $ 485,000 $ 1,899,329 *Costs for the Andover Park East propane leak totaled $21,312 which were allocated to Police ($3,460),Fire ($11,500) and Street Maintenance ($6, 352). 1) Port of Seattle grant on July 8, 2019 Committee of the Whole meeting. 2) SCORE interlocal and finances discussed October 14, 2019 Committee of the Whole meeting. 3) Details of the fire department budget were discussed at several Finance committee meetings then at Committee of the Whole September 9, 2019. 4) New fire fee schedule adopted by Council at September 16, 2019 Regular Meeting. 5) Updated information on snowstorm, propane leak, and power pole incident provided during Zd quarter financial report on October 14, 2019 Committee of the Whole. 6) Purchase of 10, 000 gallon salt brine storage tank at Transportation and Infrastructure committee July 16, 2019, Committee of the Whole July 22, 2019, and August 5, 2019 Regular Meeting. 7) Discussed at November 4, 2019 Regular Meeting. 8) Based on our previous experience and to maintain our 2.5 X IBNR, USI, our new healthcare broker, provided an actuarial study based on best practices. The updated study recommends that funding for active employees be increased from 5% to 8%. Net Effect on Ending Fund Balance The 2019 ending fund balance in the adopted budget for the General Fund was $12,672,631. As a result of the proposed budget amendments, the 2019 ending fund balance in the revised budget for the General Fund would be $13,828,530; an increase of $1,155,899 and exceeds reserve policy by $2.3 million. The 2020 ending fund balance in the adopted budget for the General Fund was $14,045,513. As a result of the proposed budget amendments, the 2020 ending fund balance in the revised budget for the General Fund would be $13,787,083; exceeding reserve policy by $1.7 million. It should be noted that the original adopted budget for 2020 was drafted with a budget surplus of $1.4 million and is being utilized to fund Phase I for PW Shops project. 13 INFORMATIONAL MEMO Page 4 Other Funds Included in the proposed budget amendments are amendments in other funds. Fund Footnote Description of Proposed Amendment 2019 2020 Revenue Expenditure Revenue Expenditure Residential Street - Fund 103 Transfer in additional solid waste tax (transferred in from general fund) 100,000 Residential Street - Fund 103 1 Redirect general fund transfer from Arterial Street fund (104) to Residential Street fund 103 450,000 Residential Street - Fund 103 Adiust roadwav moiect budgets that will not be spent in 2019 2,000,000 Total Residential Street Amendments $ 550,000 $ 2,000,000 $ $ Bridges & Arterial Street - Fund 104 Add budget for additional impact fee revenue collected 1,000,000 Bridges & Arterial Street - Fund 104 2 Redirect general fund transfer from Arterial Street fund (104) to Residential Street fund 103 450,000 Bridges & Arterial Street - Fund 104 3 Redirect general fund transfer from Arterial Street fund (104) to Public Safety Plan fund 305 1,000,000 Bridges & Arterial Street - Fund 104 4 Remove grants and expenditures related to Strander proqect 3,200,000 3,000,000 36,000,000 37,500,000 Total Bridges & Arterial Street Amendments $ 2,650,000 $ 3,000,000 $ 37,000,000 $ 37,500,000 Land Acquisition, Rec., & Park Dev. - Fund 301 5 CFT - Duwamish River habitat corridor land purchase - grant funded 670,000 670,000 Land Acquisition, Rec., & Park Dev. - Fund 301 5 CFT - Equitable access initial acquisition work - grant funded. Funds received in 2019 and will be spent in 2020 25,000 25,000 Total Land Ac ., Rec., & Park Dev. Amendments $ 695,000 $ 670,000 $ $ 25,000 General Gott. Improvement - Fund 303 Reallocate expenditure budget from 2019 to 2020 to fund a City Hall campus needs stud 200,000 300,000 Total General Gott. Improvement Amendments $ $ 200,000 $ $ 300,000 Fire Impact Fees - Fund 304 6 Add revenue budget to account for additional fire impact fees collected 450,000 Fire Impact Fees - Fund 304 7 Transfer additional fire impact fees collected to Public Safety Plan fund 305 600,000 Total Fire Impact Fees Amendments $ 450,000 $ 600,000 $ $ Public Safety Plan - Fund 305 Transfer in additional fire impact fees collected in Fire Impact Fee funds 304 600,000 Public Safety Plan - Fund 305 Sales tax mitigation funds 1,000,000 Total Public Safety Plan Amendments $ 600,000 $ $ 1,000,000 $ City Facilities (PW Shops)- Fund 306 8 Transfer in from General Fund for Phase I Heiser 1,850,000 City Facilities (PW Shops)- Fund 306 8 Transfer in from Utilties for Phase Heiser 650,000 City Facilities (PW Shops)- Fund 306 Minkler interim improvement projects transfer from Sewer fund 500,000 500,000 City Facilities (PW Shops) - Fund 306 8 Redirect general fund transfer from Arterial Street fund (104) to Public Safety Plan fund 305 1,000,000 City Facilities (PW Shops)- Fund 306 Adjust expenditure budget to reflect actual timing of expenditures 9,600,000 5,065,590 Total City Facilities PW Shops) Amendments $ $ 9,600,000 $ 4,000,000 $ 5,565,590 Debt Service - Fund 2X0( 9 Adjust 2019 LTGO debt services transfers and debt payment 322,068 387,693 50,000 50,000 Total Debt Service Amendments $ 322,068 $ 1387,693 $ 50,000 $ 50,000 Golf Course - Fund 411 10 Cost associated with break-ins and insurance recovery 40,000 33,000 Golf Course - Fund 411 11 Golf cart purchases in 2019 25,000 25,000 Golf Course - Fund 411 Correct salary and benefit budget 13,000 Golf Course - Fund 411 Correct expense budget for cart rentals, golf shop purchases, extra labor 25,000 Golf Course - Fund 411 Healthcare increase from 5% to 8% per new actuary report 4,021 Total Golf Course Amendments 1 $ 1 $ 103,000 $ 33,000 $ 20,979 14 INFORMATIONAL MEMO Page 5 Fund Footnote Description of Proposed Amendment 2019 2020 Revenue Expenditure Revenue Expenditure Water- Fund 401 Transfer to City Facilities for PWS Phase I Heiser 221,000 Water- Fund 401 Healthcare increase from 5% to 8% per new actuary report 3,676 Total Water Amendments $ $ $ $ 224,676 Sewer- Fund 402 Minkler interim improvement projects 500,000 Sewer - Fund 402 Transfer to City Facilities for PWS Phase I Heiser 123,500 Sewer - Fund 402 Healthcare increase from 5% to 8% per new actuary report 1,861 Total Sewer Amendments $ $ $ $ 625,361 Surface Water- Fund 412 ITransfer to City Facilities for PWS Phase I Heiser 305,500 Surface Water- Fund 412 Healthcare increase from 5% to 8% per new actuary report 4,314 Total Surface Water Amendments $ $ - $ $ 309,814 Equipment Rental & Replacement 501 Healthcare increase from 5% to 8% per new actuary report 2,874 Total Equipment Rental & Replacement Amendments $ $ $ $ 2,874 Insurance Fund 502 Healthcare increase from 5% to 8% per new actuary report 176,587 Total Insurance Fund Amendments $ $ $ 176,587 $ 1) Discussed at October 14, 2019 Committee of the Whole meeting. 2) Discussed at October 14, 2019 Committee of the Whole meeting. 3) Funding for Phase 1 for PW Shops approved at Regular Meeting on November 4, 2019. 4) Repayment of grant funds previously received for the Strander projects will occur over a two-year period. 5) Conservation Futures Trust (CFT) grant interlocal agreement for property acquisition and access projects presented to Community Development & Neighborhoods committee October 29, 2019 and November 4, 2019 Regular Meeting. 6)Increase of fire impact revenue budget by $450,000 to reflect actual funds received to date. Additional funds will be transferred to the Public Safety Plan. 7) Transfers out include fire impact fees collected late 2018. 8) Funding for Phase I was authorized at Regular Meeting on November 4, 2019. 9) Reduces 2019 debt service payments related to the 2019 LTGO bond issue. Total reduction in debt service is $387, 693. Reduces the transfer in from the general fund by $322, 068. 10) Costs associated with break-ins at the golf course were incurred in 2019 but insurance proceeds aren't expected to be received until 2020. 11) Community Development and Neighborhoods Committee 8127119, Regular Meeting 913119. In addition to the budget amendments proposed for other funds, beginning fund balances in various funds are also being adjusted to true up to actual beginning fund balances. RECOMMENDATION The Council is asked to approve the Budget Amendment ordinance and consider this item at the November 25, 2019 Committee of the Whole, and December 2, 2019 Regular Council Meeting. ATTACHMENTS Draft Ordinance Proposed Budget Changes — Summary by Fund Reconciliation of 2019-2020 Budget Summary to Ordinance 15 16 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, AMENDING ORDINANCE NO. 2597, WHICH ADOPTED THE CITY OF TUKWILA'S BIENNIAL BUDGET FOR THE 2019-2020 BIENNIUM, AND ORDINANCE NO. 2602, WHICH AMENDED THAT BUDGET, TO ADOPT AN AMENDED MID -BIENNIUM BUDGET; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, on December 3, 2018, the City Council of the City of Tukwila adopted Ordinance No. 2597, which adopted the 2019-2020 biennial budget of the City of Tukwila; and WHEREAS, on February 14, 2019, the City Council of the City of Tukwila adopted Ordinance No. 2602 amending Ordinance No. 2597, to correct a math error in the amounts shown for the General Fund; and WHEREAS, a mid -biennium budget amendment was presented to the City Council in a timely manner for their review, in accordance with RCW 35A.34.130; and WHEREAS, on October 28, 2019, the City Council gave direction for a budget proviso relating to the General Fund appropriation to the Fire Department, included here as Attachment 2; and WHEREAS, on November 25, 2019, following required public notification, the City Council conducted a public hearing on the proposed mid -biennium budget amendment; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY ORDAINS AS FOLLOWS: Section 1. Ordinance Amended. Tukwila Ordinance No. 2597 is hereby amended with the City Council's adoption of the document entitled "Reconciliation of 2019-2020 Budget Summary to Ordinance," included here as Attachment 1 and incorporated by this reference as if fully set forth herein, in accordance with RCW 35A.33.075. Section 2. Estimated Revenues and Appropriations. The totals of the estimated revenues and appropriations for each separate fund and the aggregate totals are as follows: FUND EXPENDITURES REVENUES 000 General $145,733,333 $145,733,333 148 521,049 148,5 11,049 105 Contingency $6,895,897 $ 7,005,729 7,005,729 101 Lodging Tax $2,QF�2 $2,°�_ 3,198,625 3,198,625 103 Residential Streets $12,539,621 $12,�c vw,6211 10, 378, 544 10, 378, 544 104 Bridges and Arterial Streets $58,987 865 $ 5 17,6 99,425 17,6 99,425 2XX LTGO Debt Service $11 'G2� cv ,282 $1 7R� co�2 9,743,157 9.743,157 301 Land Acquisition, Recreation & Park Dev. $11 'R� cv4,2o2 $11,'� c 64,282 1,959,282 1,95%282 303 General Government Improvements $1 $1 878,761 878,761 304 Fire Impact Fees $1 nn�z $1 nn, w�12 1,617,335 1,617,335 305 Public Safety Plan $92,1vz '2—r36,54 J�A9 $92,136,549 85,931,018 85,931,018 306 City Facilities $9 414 900 $tea 24,579,590 24 579 590 401 Water $19,990,522 $19990 522 20,898,771 20,898,771 402 Sewer $29,°�'8,4130 $'8�0 30,0 66,080 30 0 66,080 411 Foster Golf Course $".'�T $4,281,,9881 4,314,881 4,314,881 412 Surface Water $17 814,383 $17,814,393 19,6 55,103 19,6 55,103 501 Equipment Rental $10,'� 1�2 $10.715,532 11,135,535 11,1 55,535 502 Insurance Fund $1f1 ,'�crrrvw32 $10,715,532 14,7 77,599 14,7 77,599 Section 3. Copies on File. A complete copy of the amended budget for 2019-2020, as adopted, together with a copy of this amending ordinance, shall be kept on file in the City Clerk's Office, and a copy shall be transmitted by the City Clerk to the Division of Municipal Corporations of the Office of the State Auditor and to the Association of Washington Cities. Section 4. Corrections by City Clerk or Code Reviser. Upon approval of the City Attorney, the City Clerk and the code reviser are authorized to make necessary corrections to this ordinance, including the correction of clerical errors; references to other local, state or federal laws, codes, rules, or regulations; or ordinance numbering and section/subsection numbering. in Section 5. Severability. If any section, subsection, paragraph, sentence, clause or phrase of this ordinance or its application to any person or situation should be held to be invalid or unconstitutional for any reason by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this ordinance or its application to any other person or situation. Section 6. Effective Date. This ordinance or a summary thereof shall be published in the official newspaper of the City and shall take effect and be in full force and effect five days after passage and publication as provided by law. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Regular Meeting thereof this day of 12019. ATTEST/AUTHENTICATED: Christy O'Flaherty, MMC, City Clerk APPROVED AS TO FORM BY: Rachel B. Turpin, City Attorney Allan Ekberg, Mayor Filed with the City Clerk:_ Passed by the City Council: Published: Effective Date: Ordinance Number: Attachment 1: Reconciliation of 2019-2020 Budget Summary to Ordinance Attachment 2: Budget Proviso of the Tukwila City Council 19 20 City of Tukwila 2019-2020 Year -End Budget Amendment Reconciliation of 2019-2020 Budget Summary to Ordinance REVENUES 2019 Beginning Fund Balance 2019 Revenues 2020 Revenues Total Revenues Mid -Biennial Amendment Total Revenues Beg. Fund Balance Adj. 2019 2020 000 General 5 12,590,576 $ 65.947,930 $ 67,194,827 $ 145,733,333 S 1,470,276 $ 832,440 $ 485,000 $ 148,521,049 101 Lodging Tax 1,370,302 778,000 803,000 2,951,302 247,323 3,198,625 103 Residential Street 2,826,621 4,002,000 5,711,000 12,539,621 (2,711.077) 550,000 10,378,544 104 Arterial Street 3,621,865 6,819.000 47,647.000 50,007,865 (745,440) (2,650,000) (37,000,000) 17,689,425 105 Contingency 6,447,329 148,568 300,000 6,895,897 109,832 7,005,729 109 Drug Seizure Fund 226,507 55,000 55,000 336,507 - 336,507 2XX LTGO Debt Service 387,669 4,979,262 4.590,311 9,957,242 57,983 (322,068) 50,000 9,743,157 206 LID Guaranty 685,037 300 300 685,637 - 685,637 213 UTGO Bonds 40,117 2,841,675 3,713,175 6,594,967 6,594,967 233 2013 LID 707,287 668,637 668,613 2,064.537 2,064,537 301 Land Acquisition, Recreation & Park Dev. 1,019,562 126,320 116,400 1,264,282 695,000 1,959,282 302 Urban Renewal 2,213,064 10,000 10,000 2,233,064 5.362,629 7,595,693 303 General Government Improvements 337,761 200,500 200,500 738,761 140,000 878,761 304 Fire Impact Fees 7,412 1 500.100 500,100 1,007,612 159,723 450,000 1,617,335 305 Public SafetyPlan 13,038,494 66,414,346 2,683,709 82,136,549 2.194,469 600,000 1,000,000 85,931,018 306 CityFacilities 1,914,000 7,500.000 9,414,000 11,165,590 - 4,000,000 24,579,590 401 Water 5,149,522 7.317,000 7,524.000 19,990,522 908,249 20,898,771 402 Sewer 9,174,430 9,912,000 9,912.000 28,990,430 1,037,650 30,036,080 411 Foster Golf Course 640,081 1,793,900 1,847,900 4,281,881 33,000 4,314,881 412 Surface Water 754,303 9,070,000 7,990,000 17,814,303 1,840,800 19,655,103 501 Equipment Rental 3,674,899 3,619,089 3,221,544 10,715,532 420,003 11,135,535 502 Insurance Fund 1,137,704 6,563,872 6,889,436 14,591,012 176,557 14,767,599 503 Insurance-LEOFFiFund 527,005 266,533 266,541 1,060,079 1,060,079 611 Firemen's Pensicn 1,449,856 74,000 74,000 1,597,856 - - 1,597,856 Totall $ 70,141,403 1 $ 199.630,032 $ 171,919.356 $ 441,690,791 $ 21,655,010 $ 155,372 $ (31,255,413) $ 432,245,760 EXPENDITURES 2019 Expenditures 2020 Expenditures 2020 Ending Fund Balance Total Expenditures Mid -Biennial Amendment Total Expenditures 2019 2020 Net Effect on 2020 EndingFund Balance 000 General $ 65,865,875 $ 65,821,945 S 14,045.513 $ 145,733,333 S 1,146,817 $ 1,899,329 $ (258,430) S 148,521,049 101 Lodging Tax 693,131 695,498 1,562,673 2,951,302 - - 247,323 3,198,625 103 Residential Street 6,616,000 5,701,000 222,621 12,539,621 (2,000,000) (161,077) 10,378,544 104 Medal Street 8,854,599 48,935.382 297,884 58,087,865 (3,000,000) (37,500,000) 101,560 17,689,425 105 Contingency 6,895,897 6,895,897 109,832 7,005,729 109 Drug Seizure Fund 60,000 60,000 216,507 336,507 1 336,507 2XX LTGO Debt Service 4.979.263 4,589,893 388,086 9,957.242 (387,693) 50,000 123,608 9,743,157 206 LID Guaranty 685,637 685,637 685.637 213 UTGO Bonds 2,841,675 3,713,175 40,117 6,594,967 6,594.967 233 2013 LID 688,637 668,613 707,287 2,064,537 2.064,537 301 Land Acquisition, Recreation & Park Dev. 605,000 50,000 609,282 1,264,282 670,000 25,000 1.959,282 302 Urban Renewal 235,000 215,000 1,783,064 2,233,064 5,362,629 7,595,693 303 General Government improvements 353,094 358,015 27.652 738,761 (200,000) 300,000 40.000 878,761 304 Fire Improvements 500,000 500,000 7,612 1,007,612 600.000 9,723 1,617,335 305 Public Safety Plan 39,896.578 40.028,146 2,211,825 82.136,549 3.794,469 85,931,018 306 City Facilities 4,629.000 4.785,000 9,414,000 9,600,000 5.565,590 24,579,590 401 Water 7,650,901 9.000.238 3,339,383 19.990,522 224,676 663,573 20,898,771 402 Sewer 10,774,916 9,783,035 8,440,479 28,998,430 625,361 412,289 30,036,080 411 Foster Golf Course 1,765,345 1,610,408 706,128 4,281,861 103,000 (20,979) (49,021) 4,314,881 412 Surface Water 8,933,224 7,302,426 1,578,653 17,814,303 309,814 1,530,986 19,655,103 501 Equipment Rental 4,435,204 1 3,777,658 2,502,670 10,715,532 2,874 417,129 11,135,535 502 Insurance Fund 6,904,662 7,412, 104 274,246 14,591,012 176,587 14,767,599 5031nsurance-LEOFF1 Fund 465,755 489,313 105,011 1,060,079 1,060,079 611 Firemen's Pension 69,991 69,991 1,457,874 1,597,856 1,597,656 Total $ 177.817,850 1 $ 215,766.840 1 $ 48.106,101 1 $ 441,690,791 1 $ 6,532,124 $(28.518,335)1 $ 12,541,180 1 $432,245.760 21 22 Attachment 2 Budget Proviso of the Tukwila City Council 2019-2020 Mid -Biennium Budget Amendment The following is hereby declared to be the legislative intent of the City Council regarding the General Fund appropriation to the Fire Department: 1. The City Council approves the $522,900 amendment to the Fire Department's 2019 budget with the expectation that the following conditions be met in 2020: a. The Fire Chief will deliver a 2019 Annual Report, per RCW 35A.92.030, to the City Council by the end of the 1st Quarter. b. The Fire Chief will deliver quarterly reports to the City Council discussing new revenue implementation and budget status updates including overtime and training. c. The Mayor and/or City Administrator will deliver a mid -year report to the City Council regarding budget status to date and projection for year-end. d. The City will hire a third -party consultant to review the Fire Department budgetary and management practices. e. The Fire Department will implement additional revenue sources and operational efficiencies while considering cost savings wherever appropriate. 2. It is expected that the Fire Department will operate within the adopted budget for 2020. If the above proviso conditions are met, the City Council may reconsider a budget amendment following the mid -year report. 23 24 Proposed Budget Changes - Summary by Fund 2019 Beginning Fund Balance Revenue Expenditure Ending Fund Balance Fund Adopted Budget Proposed Amendment s Proposed Revised Budget Adopted Budget Proposed Amendments Proposed Revised Budget Adopted Budget Proposed Amendments Proposed Revised Budget Adopted Budget Proposed Amendment s Proposed Revised Budget General Fund Depts. Mayo, - $ D 21,800 $ $ 21,800 $ Recreation 108,050 112,050 Community Development 270,581 270,581 Police 3,460 3,460 Fire 11,500 522,900 Street Maintenance 317,049 438,094 Transfers 100.000 1222 06R) Total General Fund 12,590,576 1,470,276 14,060,852 65,947,930 832,440 66,780,370 65,865,875 1,146,817 67,012,692 12,672,631 1,155,899 13,828,530 Special Revenue Funds: Lodging Tax 1,370,302 247,323 1,617,625 778,000 - 778,000 693,131 - 693,131 1,455,171 247,323 1,702,494 Contingency 6,447,329 109,832 6,557,161 148,568 - 148,568 - - - 6,595,897 109,832 6,705,729 LTGO Debt Service Funds (2XX) 387,669 57,983 445,652 4,979,262 (322,068) 4,657,194 4,979,263 (387,693) 4,591,570 387,668 123,608 511,276 Capital Projects Funds: Residential Streets 2,826,621 (2,711,077) 115,544 4,002,000 550,000 4,552,000 6,616,000 (2,000,000) 4,616,000 212,621 (161,077) 51,544 Bridges and Arterial Streets 3,621,865 (748,440) 2,873,425 6,819,000 (27650,000) 4,169,000 8,854,599 (37000,000) 5,854,599 1,586,266 (398,440) 1,187,826 Land Acquisition, Rec. and Park Dev. 1,019,562 - 1,019,562 128,320 6957000 823,320 6057000 670,000 1,275,000 542,882 25,000 567,882 General Government 337,761 140,000 477,761 200,500 - 200,500 353,094 (200,000) 153,094 185,167 340,000 525,167 Fire Impact Fees 7,412 159,723 167,135 500,100 450,000 950,100 500,000 600,000 1,100,000 7,512 9,723 17,235 Public Safety Plan 13,038,494 2,1947469 15,232,963 66,414,346 600,000 67,014,346 39,896,578 - 39,896,578 39,556,262 2,794,469 42,350,731 City Facilities (PW Shops) 1,914,000 11,165,590 13,079,590 7,500,000 - 7,500,000 4,629,000 9,600,000 14,229,000 4,785,000 1,565,590 6,350,590 Enterprise Funds: Water 5,149,522 908,249 6,057,771 7,317,000 - 7,317,000 7,650,901 - 7,650,901 4,815,621 908,249 5,723,870 Sewer 9,174,430 1,037,650 10,212,080 9,912,000 - 9,912,000 10,774,916 - 10,774,916 8,311,514 1,037,650 9,349,164 Golf 640,081 - 640,081 1,793,900 - 1,793,900 1,765,345 103,000 1,868,345 668,636 (103,000) 565,636 Surface Water 754,303 1,840,800 2,595,103 9,070,000 - 9,070,000 8,933,224 - 8,933,224 891,079 1,840,800 2,731,879 Internal Service Funds: Equipment Rental and Replacement $ 3,874,899 $ 420,003 $ 4,294,902 $ 3,619,089 $ - $ 3,619,089 $ 4,435,204 $ - $ 4,435,204 $ 3,058,784 $ 420,003 1 $ 3,478,787 Employee Healthcare Plan 1 1,137,704 1 - 1 1,137,704 1 6,563,872 1 - 1 6,563,872 1 6,904,662 11 6,904,662 1 796,914 1 - 1 796.914 N CP N O� 2020 Beginning Fund Balance Revenue Expenditure Ending Fund Balance Fund Adopted Budget Proposed Amendment s Proposed Revised Budget Adopted Budget Proposed Amendments Proposed Revised Budget Adopted Budget Proposed Amendments Proposed Revised Budget Adopted Budget Proposed Amendment s Proposed Revised Budget General Fund Depts. Council 1,141 Mayor 8,216 Administrative Services 2,004 Finance 6,076 Recreation 90, 99,024 Community Development 10,935 Court 4,783 Police - (521, 910) Fire 220,006 356,501 TIS 5,122 Public Works 15,777 Parks 4,488 Street Maintenance 6,566 Transfers - 1,900,000 Property Tax Revenue 175,000 - Total General Fund 12,672,631 1,155,899 13,828,530 67,194,827 485,000 67,679,827 65,821,945 1,899,329 67,721,274 14,045,513 (258,430) 13,787,083 Special Revenue Funds: Lodging Tax 1,455,171 247,323 1,702,494 803,000 - 803,000 695,498 - 695,498 1,562,673 247,323 1,809,996 Contingency 6,595,897 109,832 6,705,729 300,000 - 300,000 - - - 6,895,897 109,832 7,005,729 LTGO Debt Service Funds (2XX) 387,668 123,608 511,276 4,590,311 50,000 4,640,311 4,589,893 50,000 4,639,893 388,086 123,608 511,694 Capital Projects Funds: Residential Streets 212,621 (161,077) 51,544 5,711,000 - 5,711,000 57701,000 - 5,701,000 222,621 (161,077) 61,544 Bridges and Arterial Streets 1,586,266 (398,440) 1,187,826 47,647,000 (37,000,000) 10,647,000 48,935,382 (37,500,000) 11,435,382 297,884 101,560 399,444 Land Acquisition, Rec. and Park Dev. 542,882 257000 567,882 116,400 - 116,400 507000 25,000 75,000 609,282 - 609,282 General Government 185,167 3407000 525,167 200,500 - 200,500 358,015 300,000 658,015 27,652 40,000 67,652 Fire Impact Fees 7,512 9,723 17,235 500,100 - 500,100 500,000 - 500,000 7,612 9,723 17,335 Public Safety Plan 39,556,262 2,7947469 42,350,731 2,683,709 1,0007000 3,683,709 40,028,146 - 40,028,146 2,211,825 3,794,469 6,006,294 City Facilities (PW Shops) 4,785,000 1,5657590 6,350,590 - 4,000,000 4,000,000 4,785,000 5,5657590 10,350,590 - - - Enterprise Funds: Water 4,815,621 9087249 5,723,870 7,524,000 - 7,524,000 9,000,238 2247676 9,224,914 3,339,383 683,573 4,022,956 Sewer 8,311,514 1,037,650 9,349,164 9,912,000 - 9,912,000 9,783,035 625,361 10,408,396 8,440,479 412,289 87852,768 Golf 668,636 (103,000) 565,636 1,847,900 33,000 1,880,900 17810,408 (20,979) 1,789,429 706,128 (49,021) 657,107 Surface Water 891,079 1,840,800 2,731,879 7,990,000 - 7,990,000 7,302,426 309,814 7,612,240 1,578,653 1,530,986 3,109,639 Internal Service Funds: Equipment Rental and Replacement $ 3,058,784 $ 420,003 1 $ 3,478,787 $ 3,221,544 $ - $ 3,221,544 $ 3,777,658 $ 2,874 1 $ 3,780,532 $ 2,502,670 $ 417,129 $ 2,919,799 Employee Healthcare Plan 1 796,914 1 - 1 796,914 1 6,889,436 1 1767587 1 7,066,023 1 7,412,104 1 - 1 7,412,104 1 274,246 1 176,587 1 450,833 City of Tukwila 2019-2020 Mid -Biennium Budget Amendment Reconciliation of 2019-2020 Budget Summary to Ordinance REVENUES 2019 Beginning Fund Balance 2019 Revenues 2020 Revenues Total Revenues Mid -Biennial Amendment Total Revenues Beg.Fund Balance Adj. 2019 2020 000 General $ 12,590,576 $ 65,947,930 $ 67,194,827 $ 145,733,333 $ 1,470,276 $ 832,440 $ 485,000 $148,521,049 101 Lodging Tax 1,370,302 778,000 803,000 2,951,302 247,323 - - 3,198,625 103 Residential Street 2,826,621 4,002,000 5,711,000 12,539,621 (2,711,077) 550,000 - 10,378,544 104 Arterial Street 3,621,865 6,819,000 47,647,000 58,087,865 (748,440) (2,650,000) (37,000,000) 17,689,425 105 Contingency 6,447,329 148,568 300,000 6,895,897 109,832 7,005,729 109 Drug Seizure Fund 226,507 55,000 55,000 336,507 - 336,507 2XX LTGO Debt Service 387,669 4,979,262 4,590,311 9,957,242 57,983 (322,068) 50,000 9,743,157 206 LID Guaranty 685,037 300 300 685,637 - 685,637 213 UTGO Bonds 40,117 2,841,675 3,713,175 6,594,967 6,594,967 233 2013 LID 707,287 688,637 668,613 2,064,537 - 2,064,537 301 Land Acquisition, Recreation & Park Dev 1,019,562 128,320 116,400 1,264,282 695,000 1,959,282 302 Urban Renewal 2,213,064 10,000 10,000 2,233,064 - 2,233,064 303 General Government Improvements 337,761 200,500 200,500 738,761 140,000 - 878,761 304 Fire Impact Fees 7,412 500,100 500,100 1,007,612 159,723 450,000 1,617,335 305 Public Safety Plan 13,038,494 66,414,346 2,683,709 82,136,549 2,194,469 600,000 1,000,000 85,931,018 306 City Facilities 1,914,000 7,500,000 - 9,414,000 11,165,590 - 4,000,000 24,579,590 401 Water 5,149,522 7,317,000 7,524,000 19,990,522 908,249 - 20,898,771 402 Sewer 9,174,430 9,912,000 9,912,000 28,998,430 1,037,650 - 30,036,080 411 Foster Golf Course 640,081 1,793,900 1,847,900 4,281,881 - 33,000 4,314,881 412 Surface Water 754,303 9,070,000 7,990,000 17,814,303 1,840,800 - 19,655,103 501 Equipment Rental 3,874,899 3,619,089 3,221,544 10,715,532 420,003 - 11,135,535 502 Insurance Fund 1,137,704 6,563,872 6,889,436 14,591,012 - 176,587 14,767,599 503 Insurance - LEOFF 1 Fund 527,005 266,533 266,541 1,060,079 - 1,060,079 611 Firemen's Pension 1,449,856 74,000 74,000 1,597,856 1,597,856 Total $ 70,141,403 $199,630,032 $171,919,356 $ 441,690,791 $ 16,292,381 $ 155,372 $(31,255,413)1 $426,883,131 EXPENDITURES 2019 Expenditures 2020 Expenditures 2020 Ending Fund Balance Total Expenditures Mid -Biennial Amendment Total Expenditures Beg. Fund Balance Adj. 2019 2020 000 General $ 65,865,875 $ 65,821,945 $ 14,045,513 $ 145,733,333 $ 1,470,276 $ 832,440 $ 485,000 $148,521,049 101 Lodging Tax 693,131 695,498 1,562,673 2,951,302 247,323 - - 3,198,625 103 Residential Street 6,616,000 5,701,000 222,621 12,539,621 (2,711,077) 550,000 - 10,378,544 104 Arterial Street 8,854,599 48,935,382 297,884 58,087,865 (748,440) (2,650,000) (37,000,000) 17,689,425 105 Contingency - - 6,895,897 6,895,897 109,832 7,005,729 109 Drug Seizure Fund 60,000 60,000 216,507 336,507 - 336,507 2XX LTGO Debt Service 4,979,263 4,589,893 388,086 9,957,242 57,983 (322,068) 50,000 9, 443,157 206 LID Guaranty - - 685,637 685,637 - - 685,637 213 UTGO Bonds 2,841,675 3,713,175 40,117 6,594,967 6,594,967 233 2013 LID 688,637 668,613 707,287 2,064,537 - 2,064,537 301 Land Acquisition, Recreation & Park Dev 605,000 50,000 609,282 1,264,282 695,000 1,959,282 302 Urban Renewal 235,000 215,000 1,783,064 2,233,064 5,362,629 7,595,693 303 General Government Improvements 353,094 358,015 27,652 738,761 140,000 - 878,761 304 Fire Improvements 500,000 500,000 7,612 1,007,612 159,723 450,000 1,617,335 305 Public Safety Plan 39,896,578 40,028,146 2,211,825 82,136,549 2,194,469 600,000 1,000,000 85,931,018 306 City Facilities 4,629,000 4,785,000 - 9,414,000 11,165,590 - 4,000,000 24,579,590 401 Water 7,650,901 9,000,238 3,339,383 19,990,522 908,249 - 20,898,771 402 Sewer 10,774,916 9,783,035 8,440,479 28,998,430 1,037,650 - 30,036,080 411 Foster Golf Course 1,765,345 1,810,408 706,128 4,281,881 - 33,000 4,314,881 412 Surface Water 8,933,224 7,302,426 1,578,653 17,814,303 1,840,800 - 19,655,103 501 Equipment Rental 4,435,204 3,777,658 2,502,670 10,715,532 420,003 - 11,135,535 502 Insurance Fund 6,904,662 7,412,104 274,246 14,591,012 - 176,587 14,767,599 503 Insurance - LEOFF 1 Fund 465,755 489,313 105,011 1,060,079 - 1,060,079 611 Firemen's Pension 69,991 69,991 1 1,457,874 1 1,597,856 - 1,597,856 Total $ 177,817,850 $215,766,840 1 $ 48,106,101 1 $ 441,690,791 1 $ 16,292,381 $ 5,518,001 $(31,255,413)1 $432,245.760 27