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FIN 2020-01-27 Item 1A - Report - 2019 3rd Quarter Financial Report
City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM TO: Finance Committee CC: Mayor Ekberg FROM: Vicky Carlsen, Finance Director BY: Jeff Friend, Fiscal Manager DATE: January 10, 2020 SUBJECT: 2019 3rd Quarter Financial Report The quarterly financial report summarizes Citywide financial results and highlights significant items and trends. The third quarter financial report is based on financial data available as of January 10, 2020 for the reporting period ending September 30, 2019. Allocated budgets are calculated based on the patterns of revenue received and expenditures made in the previous year with the current year budget allocated using the same patterns. The report does not include budget amendments adopted by Council on December 2, 2019. Additional details can be found in the attached financial reports. General Fund The General Fund is the City's largest fund and accounts for most City resources and services including governance, public safety, and administration. Through September 301h, General Fund expenditures exceeded revenues by $2 million. General Fund revenues were $18 thousand over allocated budget and expenditures were under allocated budget by $623 thousand. $50,000 S48,000 S46,000 $44,000 $42,000 o $40,000 t ~ S38,000 $36,000 $34,000 $32,000 S30,000 General Fund 2019 Revenue vs. Expenditure Through September 2019 Revenues Expenditures ■ 2019 YTD Budget ■ 2019 Actual INFORMATIONAL MEMO Page 2 General Fund - Revenue Through the third quarter, general fund revenues totaled $46.3 million which was $18 thousand over allocated budget and was $814 thousand higher than revenues collected through the third quarter of the prior year. Year -to -Date General Fund Revenues Compared to Allocated Budget Through September2019 Sales Tax Property Tax Licenses and Permits S ,ia3 54, 103 Intergovernmental Revenue $3,829 53,835 $2,844 Utility Tax $3,397 Gambling and Excise Tax 53,005 53,257 Charges For Services $2,350 $2,268 1,909 Indirect Cost Allocation $3.909 Interfund Utility Tax $151,981 ,985 5822 (disc. 5700 $733 Admissions Tax 5616 $154 Fines & Penalties $242 SO S3,000 S6.000 ■ YTD Actual ■ YTD Budget Thousands S9,012 S5,92= $14,843 515,018 S9.000 S12.000 S15,000 2 INFORMATIONAL MEMO Page 3 Sales Tax As of September 30'h, sales tax revenue was $14.8 million; $175 thousand less than the allocated budget of $15 million and $211 thousand less than sales tax revenue collected through the third quarter of the prior year. Sales Tax Revenue 2019 - 3111 Quarter YTD 516,000,000 513,000,000 510,000,000 July August September 2019 Budget �2018 Actual — 2019 Acutal Property Tax Through the third quarter, property tax revenue was $9 million; $89 thousand more than the allocated budget of $8.9 million. $11,000,000 $9,000,000 $7,000,000 $5,000,000 Property Tax Revenue 2019 - 311 Quarter YTD July August September � 2019 Budget —r•2018 Actual rt 2019 Acutal INFORMATIONAL MEMO Page 4 Other General Fund Revenues • Utility taxes were $2.8 million; $553 thousand less than the allocated budget of $3.4 million. Telephone taxes was $320 thousand less than allocated budget and $149 thousand less than this time in the prior year. • Gambling and excise taxes through September were $3 million which was $252 thousand less than the allocated budget of $3.3 million. One casino was temporarily closed in the prior year. The budget anticipated that revenue would remain at historical levels for this casino after it reopened; however, that has not been the case. • Licenses and permits revenue was $4.7 million; $684.9 thousand over the allocated budget of $4.1 million. Business license revenue alone was $3.1 million; $577.5 over the allocated budget of $2.5 million. • Charges for services were $2.4 million; $82.3 thousand over the allocated budget of $2.3 million. Other General Fund Revenues YTD Budget vs. Actual Through September 2019 $6,000 S5,000 4,75S 4,103 $4,000 3,835 3,829 3,397 3,257 c 3,005 44 $3,000 2' 2,268 2,350 '- 1,9S5 1,9S1 S2,000 $1,000 $0 UTILITY TAXES INTERFUND UTILITY TAX GAMBLING AND EXCISE LICENSES AND PERMITS vWERGOVERNMENTAL CHARGES FOR SERVICES TAXES REVENUE ■ YTD Budget ■ YTD Actual 12 INFORMATIONAL MEMO Page 5 Expenditures Year to Date Department Expenditures Compared to Allocated Budget Through September 2019 City Council S273 S309 MayorS1.748 - S1..844 5S1.5 Administrative Services - S1,564 Finance S1,865 - S2.184 Attorney S428 S515 Recreation S2,470 - S2.496 Community Development S2,591.591 S958 Municipal Cou t S963 Police S13.868 S14,445 Fi re S9 1 16 S9.125 Technology & Innovation S1,444 Svcs S1.499 Public Works S2.791 S2,934 S1.274 Park Maintenance - S1.275 Street M aintenance & S3,171 Operations S2.735 Dept 20 S4 441 S4 441 SO S2,000 S4,000 36,000 S8,000 S10,000 $12,000 $14,000 $16,000 Thousands ■YTDActual ■YTDBudget Unbudgeted, Unplanned Events Code Violations During the first quarter, it was discovered that a local business's production plant violated numerous building codes. Through permitting fees and direct invoicing, the City received $79.7K for associated costs. Snow Events During the month of February, the City experienced two winter snowstorms. Unbudgeted costs related to the snow events are as follows: Department Overtime and Benefits Supplies Combined Police $ - $ 143 $ 143 Fire 30,313 285 30,598 Public Works - 286 286 Park Maintenance - 452 452 Street Maintenance and Operations 19,463 79,637 99,100 Total $ 49,777 $ 80,803 $ 130,579 5 INFORMATIONAL MEMO Page 6 East Marginal Way Power Pole Accident On April 51h, there was a large accident where numerous power poles fell over on East Marginal Way. Current estimates for this incident are as follows: Department Overtime and Benefits Supplies Combined Street Maintenance and Operations $ 34,349 $ 276,347 $ 310,696 A claim for 100% of the costs has been initiated with the Washington Cities Insurance Authority (WCIA) for reimbursement of the current estimated expenditures. A check was received in June for $178.9 thousand and the balance is expected to be received in the first quarter of 2020. Andover Park East Propane Leak In June, faulty piping in a large propane tank on Andover Park East was discovered which required the safe burn -off of vapors remaining after the removal of the liquid gas. On August 16, the party responsible for the propane system was billed $21,707 to reimburse the city for costs associated with the event. Department Overtime and Benefits Supplies Combined Police $ 1,794 $ 1,666 $ 3,460 Fire 10,806 707 11,513 Street Maintenance and Operations 6,198 - 6,198 Water 536 - 536 Total $ 19,334 $ 2,373 $ 21,707 Major department variances were: Community Development is $81.7K over budget through September. Professional Services expenditures ($171.4K over allocated budget) have been greater than anticipated in the budget. The budget had assumed development activity would slow in 2019; however, this was not the case. Therefore, services directly related to development activity, such as peer review, that are typically outsourced, are over budget. A budget amendment of $202,000 to reflect greater revenues and expenditures resulting from this higher level of development activity was adopted at the Regular Council meeting on December 2"d • Fire is $391.6K over budget. Salaries and benefits were $499.6K over budget resulting from three retirement payouts in June ($64K), unbudgeted pipeline positions ($214.6K) as well as overtime costs that were over budget through July ($221 K). Services and supplies were under budget by about $108K partially offsetting the amount the department was over budget on salaries and benefits. A budget amendment of $522,900 for the Fire department was adopted at the Regular Council meeting on December 2"d 9 INFORMATIONAL MEMO Page 7 • Street Maintenance and Operations was $435.7K over budget through September primarily due to overtime and supplies costs related to the snow events and the East Marginal Way power pole event. A budget amendment of $438K was adopted at the Regular Council meeting on December 2"d to account for costs related to these unbudgeted, unplanned events. Department Overtime and Benefits Materials Total Snow $ 19,463 $ 79,637 $ 99,100 Power Poles* 30,281 280,416 310,697 Total $ 49,744 $ 360,053 $ 409,797 *Costs to be reimbursed by WCIA Fund Balance Ending fund balances for the General and Contingency Funds are as follows: General Fund Contingency Fund Beginning Fund Balance $ 13,342,662 $ 6,557,161 Revenues 46, 271, 582 123,470 Expenditures (48,315,460) - Ending Fund Balance $ 11,298,784 $ 6,680,631 The City's reserve policy states that, at the close of each fiscal year, the General Fund unassigned balance shall equal or exceed 18% and the Contingency Fund reserve balance shall equal or exceed 10% of the previous year General Fund revenue, exclusive of significant non -operating, non -recurring revenues. It is expected that fund balances will comply with the City's reserve policy at year-end. Other Funds As of September 30th, all fund balances for Special Revenue funds, Enterprise funds, Capital Projects funds, and Internal Services funds were sufficiently positive except for the Residential Street fund. The Residential Street fund balance was a negative $741 thousand at the end of September. Seattle City Light and the City conflict over the amount of costs to be funded by the utility for their portion of undergrounding costs as the actual costs were significantly more than the original estimates. As a result, the lack of additional Seattle City Light funding has had a negative impact on the fund. Staff continue to seek funds from Seattle City Light. Despite this issue, the fund had a positive fund balance of $687 thousand as of December 31 st due to the receipt of grant funds and a transfer from the General Fund. 7 CITY OF TUKW I LA Yrn GR OF SFPTFMRFR 30. 2019 GENERAL FUND REVENUE BUDGET ACTUAL % CHANGE REVENUE TYPE 2019 2019 2019 ANNUAL ANNUAL ALLOCATED 2017 2018 2019 BDGT %REC'D 201712018 2018I2019 PROPERTYTAX 15,923,442 8,923,566 8,136,439 8,545,729 9,012,233 88,667 57% 5% 5% SALES TAX 20,444,000 15,017,906 13,591,220 15,053,433 14,842,787 (175,120) 73% 11% (1)% ADMISSIONS TAX 850,000 615,770 565,003 776,570 733,392 117,622 86 % 37 % (6) % UTILITYTAX 4,338,200 3,396,592 3,218,288 3,051,981 2,844,000 (552,593) 66% (5)% (7)% INTERFUNDUTILITYTAX 2,373,000 1,985,471 1,877,158 1,947,248 1,980,909 (4,562) 83% 4% 2% GAMBLING & EXCISE TAX 4,426,000 3,256.944 2,973,421 2,872,936 3,005,411 (251,532) 68 % (3)% 5% TOTAL GENERAL REVENUE 48,354,642 33,196,250 30,361,529 32,247,897 32,418,732 (777,517) 67 % 6 % 1 % BUSINESS LICENSES 3,547,400 2,528,749 2,426,417 2,720,742 3,106,257 577,508 88 % 12 % 14 % RENTAL HOUSING 45,000 34,089 41,220 49,160 36,175 2,086 80% 19% (26)% BUILDING PERMITS 2,122,494 1,540,651 1,179,158 1,366,522 1,645,927 105,276 78% 16% 20% TOTAL LICENSES AND PERMITS 5,714,894 4,103,489 3,646,795 4,136,424 4,788,359 684,870 84 % 13 % 16 % SALES TAX MITIGATION 840,000 639,634 820,163 781,130 655,127 15,493 78% (5)% (16)% FRANCHISE FEE 2,399.500 1,863,942 1,621,568 1,771,146 1,851,253 (12,689) 77% 9% 5% GRANT REVENUE 907,940 531,327 566,843 357,306 406,386 (124,941) 45% (37)% 14% STATE ENTITLEMENTS 405,250 307,764 301,153 329,178 365,432 57,668 90 % 9% 11 % INTERGOVERNMENTAL 576,754 491,933 479,583 533,099 550,586 58,652 95% 11 % 3% TOTAL INTERGOVERNMENTAL REVENUE 5,129,444 3,834,600 3,789,310 3,771,859 3,828,784 (5,816) 75% (0)% 2% GENERAL GOVERNMENT 57,532 44,796 38,984 22,878 43,646 (1,150) 76% (41)% 91 % SECURITY 660,500 583,155 433,574 254,147 540,960 (42,195) 82% (41)% 113% TRANSPORTATION 79,000 226,930 21,527 840 226,700 (229) 287% (96)% 26879% PLAN CHECK AND REVIEW FEES 1,148,675 938,259 603,989 917,711 1,150,752 212,493 100% 52% 25% CULTURE AND RECFEES 601,000 474,876 421,944 417,873 388,267 (86,609) 65% (1)% (7)% TOTAL CHARGES FOR SERVICES 2,546,707 21268,016 1,520,018 1,613,450 2,350,326 82,310 92% 6% 46% FINES BPENALTIES 329,218 242,057 221,116 208,221 153,810 (88,247) 47% (6)% (26)% MISC 1,160,542 700,365 794,606 1,735,525 822,339 121,974 71% 118% (53)% INDIRECT COST ALLOCATION 2,545,645 1,909,234 1,709,294 1,744,232 1.909,233 (1) 75% 2% 9% TOTAL OTHER INCOME 4,035,405 2,851,655 2,725,015 3,687,979 2,885,382 33,727 72% 35% (22)% TOTAL OPERATING REVENUE 65,781,092 46,254,010 42,042,667 45,457,607 46,271,582 17,572 70% 8% 2% TRANSFERS IN 200,000 - - - - - 0 % 0 % 0 % TOTAL REVENUE 65,981,092 46,254,010 42,042,667 45,457,607 46,271,682 17,572 70% 0 0 Percent ot year 75% i CITY OF TUKW ILA Year-to-nate as of Semtemlher 30. 2019 GENERAL FUND EXPENDITURES -BY DEPARTMENT BUDGET ACTUAL COMPARISON OF RESULTS 2019 OVER/(UNDER) ALLOCATED % CHANGE DEPARTMENT 2019 ANNUAL ALLOCATED 2017 2018 2019 BDGT %EXPENDED 2017/2018 2018/2019 01 City Council 432.111 308,814 249,547 271,040 272,796 (36.018) 63% 9% 1% 03 Mayor 2,595,514 1,843,886 1,701,538 1.913,455 1,747,753 (96,133) 67% 12% (9)% 04 Administrative Services 2,111,509 1,584,317 1,386,088 1,454,382 1,397,134 (187,184) 66% 5% (4)% 05 Finance 2,671,195 2,184,103 1,856,953 2,450,011 1,864,726 (319,377) 70% 32% (24)% 06 Attorney 710,730 514.822 379,561 665.546 428,092 (86,730) 60 % 75 % (36) % 07 Recreation 3.294,138 2,495,979 2,347,060 2,336.622 2,470,133 (25,845) 75% (0)% 6% 08 Community Development 3,511,558 2,590,677 2,415.559 2,496,334 2,672,359 81,682 76% 3% 7% 09 Municipal Court 1,298,228 963,293 905,443 964,604 957,885 (5,408) 74% 7% (1)% 10 Police 19,427,613 14,444,807 13,089,242 13,255,256 13,867,589 (577,218) 71% 1 % 5% 11 Fire 12,473,387 9,124,523 8,790,067 9,261,114 9,516,121 391,598 76% 5% 3% 12 Technology& Innovation Svcs 2,043,934 1,498,821 1,256,059 1,519,133 1,444,167 (54,655) 71% 21 % (5)% 13 Public Works 3,948,613 2,933,664 2,646,766 2.639,959 2,791,322 (142,342) 71% (0)% 6% 15 Park Maintenance 1,630,586 1,274,795 1,075,979 1,134,680 1,273,574 (1,221) 78% 5% 12% 16 Street Maintenance & Operations 3,354,733 2,735,062 2,421,350 2,505,786 3,170,719 435,657 95 % 3% 27 % 59,503,849 44,497,562 40,521,212 42,867,921 43,874,371 (623,191) 74% 6% 2% Subtotal 20 Dept20 6,362,029 4,441,090 2,511,693 3,861,589 4,441,090 70% 54% 15% Total Expenditures 65,865,878 48,938,651 43,032,905 46,729,510 48,315,460 (623,191) 73 % 9 % 3% Percent of year completed 75 % CITY OF TUKW ILA GENERAL FUND EXPENDITURES - BY EXPENDITURE TYPE BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL EXPENDITURE TYPE OVER!(UNDER) %CHANGE 2019 ALLOCATED 2019 ANNUAL ALLOCATED 2017 2018 2019 BDGT EXPENDED 201712018 201812019 11 Salaries 28,891,480 21,668.610 20,057,149 20.661,663 21.166,028 (502,582) 73% 3% 2% 12 Extra Labor 762,833 600,858 537,780 553,037 661.845 60,987 87 % 3% 20 % 13 Owrtime 1,350,099 982,731 1,257,252 1,123,086 1,316,668 333,937 98% (11)% 17% 15 Holiday Pay 504,517 97,181 79,930 91,337 91,860 (5,320) 18% 14% 1% 21 FICA 2,107,153 1,580,365 1,318,877 1,346,211 1,390,754 (189,611) 66% 2% 3% 22 Pens ion-LEOFF 2 922,206 691,655 614,585 709,512 654,764 (36,890) 71% 15% (8)% 23 Pension-PERS/PSERS 1,751,656 1,313,742 1,119,321 1,263,328 1,321,081 7,339 75% 13% 5% 24 Industrial Insurance 861,417 646,063 463,078 496,068 597,297 (48,765) 69% 7% 20% 25 Medical & Dental 5,998,564 4,498,923 4,206,933 4,120,682 4,302,924 (195,999) 72 % (2) % 4 % 26 Unemployment - - 3,956 22,523 17,588 17,588 - 469% (22)% 28 Uniform/Clothing 8,525 6,394 1,978 2,710 2,146 (4,248) 25% 37% (21)% Total Salaries and Benefits 43,158,450 32,086,520 29,660,838 30,390,157 31,522,954 (563.566) 73% 2% 4% 0 Transfers 6,362,029 4,441,090 2,511,693 3,861,589 4,441,090 - 70% 54% 15% 31 Supplies 1,072,087 778,755 824,772 735,565 1,225,078 446.324 114% (11)% 67% 34 Items Purchased for resale 22,000 16,587 15,307 16,954 18,359 1,772 83% 11% 8% 35 Small Tools 163,569 156,768 74,412 85,804 80,407 (76,361) 49 % 15% (6) % 41 Professional SenAces 6,404,856 4,625,265 4,046,026 4,712,679 4,371,162 (254,104) 68% 16% (7)% 42 Communication 434,600 315,924 272,565 324,605 297,195 (18,730) 68% 19% (8)% 43 Travel 159,630 100,227 133,769 108,667 147,231 47,004 92 % (19) % 35 % 44 Advertising 47,550 32,037 14,343 26,254 14,255 (17,782) 30 % 83% (46) % 45 Rentals and Leases 2,901,035 2,128,264 1,753,402 1,740,378 2,238,498 110,234 77% (1)% 29% 46 Insurance 1,005,775 1,005,775 887,617 974,066 889,957 (115,818) 88% 10% (9)% 47 Public Utilities 1,999,424 1,746,603 1,644,421 1,697,674 1,726,097 (20,506) 86% 3% 2% 48 Repairs and Maintenance 623,150 432,166 349,930 349,573 436,924 4,758 70% (0)% 25% 49 Miscellaneous 1,271,723 1,046,448 790.373 1,654,539 861,026 (185,422) 68% 109% (48)% 64 Machinery&Equipment 240,000 26,224 53,435 51,006 45,228 19,005 19% (5)% (11)% Total Supplies, Services, and Capital 22,707,428 16,852,131 13,372,067 16,339,353 16,792,506 (59,625) 74 % 22 % 3% Total Expenditures 65,865,878 48,938,651 43,032,905 46,729,510 48,315.460 (623,191) 73% 9 % 3 % Percent of year completed 75% 10 CITY OF TUKW ILA GENERAL FUND EXPENDITURES Year -to -Date as of September 30.2019 CITY COUNCIL BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL EXPENDITURE TYPE OVER/(UNDER) % CHANGE 2019 ALLOCATED 2019 ANNUAL ALLOCATED 2017 2018 2019 13DGT EXPENDED 2017/2018 2018/2019 11 Salaries 210,657 157,993 149,270 154,071 158,163 171 75% 3% 3% 21 FICA 16,861 12,646 11,747 12,108 12,449 (197) 74% 3% 3% 23 Pension-PERS/PSERS 13,418 10,064 8,248 9,577 10,197 133 76 % 16% 6% 24 Industrial Insurance 2,685 2,014 1,642 1,815 2,089 75 78% 11% 15% 25 Medical & Dental 61,990 46,493 44,287 44,321 46,724 232 75% 0% 5 % Total Salaries & Benefits 305,611 229,208 215,193 221,892 229,622 414 75% 3% 3% 31 Supplies 3,500 2,697 1,212 1,458 912 (1,786) 26% 20% (37)% 41 Professional Services 76,500 45,062 - 22,800 18,893 (26,168) 25% 0% (17)% 42 Communication 6,000 4,627 3,225 3,456 3,102 (1,525) 52% 7% (10)% 43 Travel 30,000 18,810 23,292 16,897 16,075 (2,735) 54% (27)% (5)% 49 Miscellaneous 10,500 8,410 6,625 4,536 4,192 (4,218) 40% (32)% -8% Total Operating Expenses 126,500 79,605 34,354 49,148 43,173 (36,432) 34% 43% (12)% Total Expenses 432,111 308,814 249,547 271,040 272,796 (36,018) 63% 9% 1% Percent of year completed 75% 11 CITY OF TUKW ILA GENERAL FUND EXPENDITURES Vaar-to-flat. as of Sentemher 30. 2019 MAYOR BUDGET ACTUAL VARIANCES ACTUAL EXPENDITURE TYPE OVER/(UNDER) % CHANGE 2019 ALLOCATED 2019 ANNUAL ALLOCATED 2017 2018 2019 6DGT IXPFNDED 2017/2018 2018/2019 11 Salaries 989,503 742,127 705,869 757,652 731,799 (10.328) 74% 7% (3)% 12 E)dra Labor 48,000 36,000 9,002 24,675 49,471 13,471 103 % 174 % 100 % 21 FICA 75,110 56,333 55,175 60,120 58,868 2,536 78% 9% (2)% 23 Pension-PERS/PSERS 129,435 97,076 80,989 97,333 96,377 (699) 74% 20% (1)% 24 Industrial Insurance 3,953 2,965 2,307 2,645 4,355 1,390 110% 15% 65% 25 Medical & Dental 191,524 143,643 141,646 142,946 129,979 (13,664) 68% 1 % (9)% Total Salaries BBenefits 1,437,525 1,078,144 994,988 1,085,371 1,070,850 (7,294) 74% 9% 3% 31 Supplies 44,531 29,378 19,228 20,246 24,459 (4,919) 55% 5% 21 % 41 Professional Services 677,000 415,387 428.705 416,535 401,797 (13,590) 59% (3)% (4)% 42 Communication 66,600 40,503 35,356 43,489 48,241 7,738 72% 23% 11 % 43 Travel 30,000 17,246 11,198 14,251 12,243 (5,003) 41 % 27% (14)% 44 Advertising 14,750 6,709 5,030 3,135 4,055 (2,655) 27% (38)% 29% 45 Rentals and Leases 36,773 27,848 29,189 24,336 32,474 4,625 88% (17)% 33% 48 Repairs and Maintenance 27,960 4,425 1,767 1,391 2,271 (2,153) 8 % (21)% 63 % 49 Miscellaneous 260,375 224,246 176,076 304,701 151,365 (72.882) 58% 73% -50% Total Operating Expenses 1,157,989 765,742 706,550 828,083 676,903 (88,839) 58 % 17 % (18) Total Expenses 2,595,514 1,843,886 1,701,538 1,913,455 1,747,753 (96,133) 67% 12% (9)% Percent of year completed 75 % 12 CITY OF TUKW ILA GENERAL FUND EXPENDITURES v.. -t -nara nfse.,ra. ,-tiro Imo ADMINISTRATIVE SERVICES BUDGET ACTUAL VARIANCES ACTUAL EXPENDITURE TYPE OVEV(UNDEZ) % CHANGE 2019 2019 ANNUAL ALLOCATED 2017 2018 2019 ALLOCATEDBDGT %EXPENDED 201712018 2018/2019 11 Salaries 946,494 709,871 681,297 695,443 673,178 (36,692) 71 % 2% (3)% 12 EMraLabor 11,000 8,250 3,000 8,327 2,244 (6,006) 20% 178% (73)% 21 FICA 73,261 54,946 50,700 51,231 50,026 (4,920) 68% 1% (2)% 23 Pension-PERS/PSERS 120,574 90,431 76,676 84,657 86,447 (3,984) 72% 10% 2% 24 Industrial Insurance 3,605 2,704 1,845 2,165 3,095 391 86% 17% 43% 25 Medical & Dental 179,962 134,972 118,513 114,933 121,669 (13,103) 68% (3)% 6% Total Salaries & Benefits 1,334,696 1,001,172 932,032 956,755 937,266 (63.906) 70% 3% (2)% 31 Supplies 23,868 17,018 11,967 14,469 21,192 4,174 69% 21% 46% 41 Professional Services 567,045 425,284 311.036 351,802 313,982 (111,301) 55% 13% (11)% 42 Communication 40,000 30,000 10,853 10,667 21,364 (8,636) 53% (2)% 100% 43 Travel 6,500 5,375 5,097 3,186 4,522 (853) 70% (37)% 42% 44 Advertising 8,500 6,366 2,303 3,845 300 (6,066) 4% 67% (92)% 45 Rentals and Leases 7,500 4,645 3,494 7,352 8,520 3,875 114% 110% 16% 48 Repairs and Maintenance 9,230 8,730 - 17,768 6,913 (1,817) 75% - (61)% 49 Miscellaneous 113,950 85,728 109.307 88,537 83,075 (2,653) 73% (19)% (6)% Total Operating Expenses 776,613 583,145 454,056 497,626 459,868 (123,277) 59% 10% (8)% Total Expenses 2,111,509 1,584,317 1,386,088 1,454,382 1.397,134 (187,184) 66% 5% (4)% Percent of year completed 75% 13 CITY OF TUKW ILA GENERAL FUND EXPENDITURES Year-to-nate as of Sentemher 30. 2019 FINANCE BUDGET ACTUAL VARIANCES ACTUAL EXPENDITURE TYPE OVER/(UN)ER) % CHANGE 2019 ALLOCATED 2019 ANNUAL ALLOCATED 2017 2018 2019 BDGT EXPENDED 2017/2018 2018/2019 11 Salaries 1,127,381 845,536 775,634 772,026 788,183 (57,352) 70% (0)% 2% 12 Extra Labor 25,000 18,750 11,870 29,066 33,196 14,446 133 % 145 % 14 % 13 Overtime 10,000 7,500 3,978 20,926 25,335 17,835 253% 426% 21 % 21 FICA 88,310 66,233 60,011 62,684 62,882 (3,351) 71 % 4 % 0% 23 Pension -PERS/PSERS 143,957 107,968 89,737 100,054 103,584 (4,383) 72% 11 % 4 % 24 Industrial Insurance 4,752 3,564 2,261 2,655 3,934 370 83 % 17 % 48 % 25 Medical & Dental 219.823 164,867 159,192 144,421 152,048 (12,819) 69 % (9)% 5% Total Salaries & Benefits 1,619,223 1,214,417 1,102,684 1,131,831 1,169,163 (45,254) 72% 3% 3% 31 Supplies 18,100 13,557 7,714 13,257 7,204 (6,353) 40% 72% (46)% 35 Small Tools 5,000 5,000 254 3,491 2,881 (2,119) 58% 1274% (17)% 41 Professional Services 186,000 144,056 145,089 92,999 87,549 (56,507) 47% (36)% (6)% 42 Communication 600 444 322 360 360 (84) 60% 12% 0% 43 Travel 8,000 4,571 7,663 2,652 5,310 738 66 % (65) % 100 % 45 Rentals and Leases 3,500 1,192 1,648 1,268 3,885 2,694 111% (23)% 206% 46 Insurance 394,872 394,872 352,082 393,322 346,615 (48,257) 88% 12% (12)% 48 Repairs and Maintenance 78,900 74,407 85,645 15,029 70,569 (3,838) 89 % (82)% 370 % 49 Miscellaneous 357,000 331,586 153,851 795,802 125,960 (205,626) 35% 417% -84% 64 Miscellaneous - - - - 45,228 45,228 0% 0% 0% Total Operating Expenses 1,051,972 969,685 754,269 1,318,180 695,562 (274,123) 66% 75% (47)% Total Expenses 2,671,195 2,184,103 1,856,953 2,450,011 1,864,726 (319,377) 70% 32% (24)% Percent of year completed 75% 14 CITY OF TUKW ILA GENERAL FUND EXPENDITURES Year -to -Date as of September 30. 2019 ATTORNEY BUDGET ACTUAL VARIANCES ACTUAL EXPENDITURE TYPE OVERJ(UNDEf2) % CHANGE 2019 ALLOCATED 2019 ANNUAL ALLOCATED 2017 2018 2019 BDGT EXPENDED 2017/2018 2018/2019 12 Extra Labor 2,070 4,623 0% 123°% (100)% 21 FICA 158 354 0% 123% (100)% 24 Industrial Insurance 25 60 5 5 0% 143% (92)% Total Salaries & Benefits 2,263 5,036 5 5 0% 124% 3% 31 Supplies 4,000 2,918 1,696 2,606 268 (2,649) 7% 54% (90)% 41 Professional Services 702,230 508,614 373.275 656,809 426,243 (82,370) 61% 76% (35)% 45 Rentals and Leases 2,100 1,240 2,337 1,079 1,575 335 75% (54)% 46% 48 Repairs and Maintenance 1,400 1,050 - - - (1,050) 0% 0% 0% 49 Miscellaneous 1,000 1,000 - 15 - (1,000) 0% 0% -100% Total Operating Expenses 710,730 514,822 1 377,308 660,510 428,087 (86,736) 60 % 75% (35)% Total Expenses 710,730 514,822 379,561 665,546 428,092 (86,730) 60 % 75% (36) Percent of year completed 75% 15 CITY OF TUKW ILA GENERAL FUND EXPENDITURES Vnar_fn_I)a4o ac of Renfemhnr 30. 2019 RECREATION BUDGET ACTUAL VARIANCES ACTUAL EXPENDITURE TYPE OVER/(UNDER) % CHANGE 2019 ALLOCATED 2019 ANNUAL ALLOCATED 2017 2018 2019 BDGT B(PENDED 2017/2018 2018/2019 11 Salaries 1,423,376 1,067,532 1,025,212 1,041,323 1.054,046 (13,486) 74% 2% 1 12 Extra Labor 496,189 404,465 391,087 376,851 412,407 7,942 83 % (4)% 9 % 13 Overtime 464 348 5,851 6,053 79 (269) 17 % 3% (99) % 21 FICA 163,275 122,456 107,111 107,771 110,764 (11,693) 68% 1% 3% 23 Pension-PERS/PSERS 180,696 135,522 134,981 150.106 153,500 17,978 85% 11 % 2% 24 Industrial Insurance 57,982 43,487 48,351 49,364 51,193 7,707 88% 2% 4% 25 Medical & Dental 327,047 245.285 240,666 235,679 246.173 888 75% (2)% 4% 26 Unemployment - - 2,033 1,306 178 178 - (36)% (86)% 28 Uniform/Clothing - - 225 - - - - Total Salaries & Benefits 2,649,029 2,019,095 1,956,516 1,968,453 2,026,340 9,245 77% 1% 3% 31 Supplies 124,717 78,165 97,017 71,247 89,973 11,808 72% (27)% 26% 34 Items Purchased forresale 22,000 16,587 15,307 16,954 18,359 1,772 83% 11% 8% 35 Small Tools 4,251 4,251 1,631 7,277 - (4,251) - 346% - 41 Professional Services 204,200 158,075 120,976 105,887 158,498 423 78% (12)% 50% 42 Communication 11,450 8,685 6,209 6,255 8,889 4 78% 1% 42% 43 Travel 8,725 6,941 14,441 11,362 13,653 6,912 159% (21)% 22% 44 Advertising 21,500 16,313 6,255 11,754 9,650 (6,663) 45% 88% (18)% 45 Rentals and Leases 58,966 44,847 36,910 34,752 43,367 (1,481) 74% (6)% 25% 48 Repairs and Maintenance 50,400 45,897 2,060 10,507 25,677 (20,221) 51% 405% 144 % 49 Miscellaneous 108,900 60,699 69,735 87,773 73,528 (7,171) 68% 26% (16)% 64 Machinery& Equipment 30,000 16,224 20,983 4,400 - (16,224) - (79)% - TotalOperatingExpenses 645,109 476,884 391,544 368,169 441,793 (35,091) 68% (6)% 20% Total Expenses 3,294,138 2,495,979 2,347,060 2,336,622 2,470,133 (25,845) 75% (0)% 5 % Percent of year completed 75% 16 CITY OF TUKW ILA GENERAL FUND EXPENDITURES v a..r .nar ���rcanraRt.�an inia COMMUNITY DEVELOPMENT BUDGET ACTUAL VARIANCES ACTUAL OVER/(UNDER) %CHANGE EXPENDITURE TYPE 2019 ALLOCATED 2019 ANNUAL ALLOCATED 2017 2018 2019 I3DGT EXPENDED 2017/2018 2018/2019 11 Salaries 2,181,068 1,635,801 1.541,024 1,520,198 1,620.427 (15,374) 74% (1)% 7% 12 E)dra Labor 65,864 49,398 39,885 45,347 27,366 (22,032) 42 % 14 % (40) % 13 Overtime 9,694 7,271 3,594 11,939 13,416 6,146 138% 232% 12% 21 FICA 172,823 129,617 120,277 120.638 125,667 (3,950) 73% 0% 4% 23 Pension-PERS/PSERS 279,482 209,612 181,006 194,417 203,668 (5,944) 73% 7% 5% 24 Industrial Insurance 22,280 16,710 11,775 11,491 15,568 (1,142) 70% (2)% 35% 25 Medical & Dental 403,644 302,733 282,661 268,200 289,618 (12,915) 72 % (5) % 8% 28 Uniform/Clothing 975 731 203 279 165 (566) 17% 37% (41)% Total Salaries & Benefits 3,135,830 2,351,873 2,180,425 2,172,509 2,296,095 (56,777) 73% (0)% 6 % 31 Supplies 22,180 16,669 44,390 22,740 26,786 10,117 121% (49)% 18% 35 Small Tools 500 206 181 770 12 (194) 2 % 326 % (98)% 41 Professional Services 130,654 68,930 120,171 174,990 240,372 171,441 184% 46% 37% 42 Communication 7,280 4,807 7,328 7,478 8,857 4,050 122% 2% 18% 43 Travel 5,000 4,306 3,099 4,402 4,160 (146) 83% 42% (5)% 44 Advertising 300 225 303 - - (225) - - 45 Rentals and Leases 20,931 15,920 10,446 11,766 12,279 (3,641) 59% 13% 4% 47 Public Utilities 2,500 2,500 2,344 1,425 - (2,500) - (39)% - 48 Repairs and Maintenance 52,635 39,601 9,322 454 120 (39,481) 0% (95)% (74)% 49 Miscellaneous 133,748 85,641 37,550 99,801 83,679 (1,962) 63% 166% (16)% Total Operating Expenses 375,728 238,805 235,134 323,826 376,264 137,459 100 % 38% 16 % Total Expenses 3,511,558 2.590,677 2,415,559 2,496,334 2,672,359 81,682 76% 3% 7% Percent of year completed 75% 17 CITY OF TUKW ILA GENERAL FUND EXPENDITURES sa�r-h.r sn ?nl a MUNICIPAL COURT BUDGET ACTUAL VARIANCES ACTUAL EXPENDITURE TYPE OVEW(UNDER) % CHANGE 2019 ALLOCATED 2019 ANNUAL ALLOCATED 2017 2018 2019 BDGT EXPENDED 2017/2018 2018/2019 11 Salaries 789,400 592.050 560,952 609.229 601,837 9,787 76% 9% (1)% 12 Extra Labor 3,680 2,760 558 - - (2,760) 0% (100)% 0% 13 Overtime 4,661 3,496 - - - (3,496) 0% 0% 0% 21 FICA 60,452 45,339 42,342 45,935 44,855 (484) 74 % 8% (2)% 23 Pension-PERS/PSERS 99,506 74,630 65,713 77,057 76,736 2,106 77% 17% (0)% 24 Industrial Insurance 3,482 2,612 1,971 2,199 2,998 386 86% 12% 36% 25 Medical & Dental 173.089 129,817 121,448 126,388 132,224 2,407 76% 4% 5% Total Salaries & Benefits 1,134,270 850,703 792,984 860,809 858,649 7,947 76% 9% 3% 31 Supplies 10,228 7,567 11,599 12,825 9,065 1,498 89% 11% (29)% 35 Small Tools 500 500 953 - 4,729 4,229 946% (100)% 0% 41 Professional Services 112,180 77,343 66,577 61,292 65,247 (12,097) 58% (8)% 6% 42 Communication 9,550 6,612 5,635 4,070 2,672 (3,941) 28% (28)% (34)% 43 Travel 6,500 3,604 8,722 3,552 3,883 280 60% (59)% 9% 45 Rentals and Leases 7,700 4,708 5,056 5,882 5,009 301 65% 16% (15)% 48 Repairs and Maintenance 1,300 750 348 5,535 (750) 0% 1490% (100)% 49 Miscellaneous 1 16,000 11,507 13,568 10,638 8,632 (2,875) 54% (22)% -19% Total Operating Expenses 163,958 112,591 112,460 103,795 99,236 (13,354) 61% (8)% (4)% Total Expenses 1,298,228 963,2931 905,443 964,604 957,885 (6,408) 74% Percent of year completed 75% in CITY OF TUKW ILA GENERAL FUND EXPENDITURES v..-r,.-n�+. - f cenre..,tie. an )nia POLICE BUDGET ACTUAL VARIANCES ACTUAL EXPENDITURE TYPE OVEW(UNDFR) % CHANGE 2019 ALLOCATED 2019 ANNUAL ALLOCATED 2017 2018 2019 BOST % EXPENDED 2017/2016 201812019 11 Salaries 9,518,392 7,138,794 6,404,166 6,384,274 6,600,503 (538,291) 69% (0)% 3% 12 E)dra Labor 15,600 8,110 858 3,001 30,139 22,029 193% 250% 904% 13 Overtime 768,495 546,528 683,032 553,332 602,843 56,315 78% (19)% 9% 15 Holiday/KellyPayof 234,063 97,181 79,930 89,858 86,092 (11,089) 37% 12% (4)% 21 FICA 882,451 661,838 545,305 535,199 554,502 (107,337) 63% (2)% 4% 22 Pension-LEOFF2 499,714 374,786 324,918 328,199 336,125 (38,660) 67% 1% 2% 23 Pens ion-PERS/PSERS 161,119 120,839 105,637 113,628 121,254 415 75% 8% 7% 24 Industrial Insurance 274,717 206,038 135,996 149,853 188,718 (17,320) 69% 10% 26% 25 Medical BDental 1,985,125 1,488,844 1,343,595 1,317,472 1,344,913 (143,930) 68% (2)% 2% 26 Unemployment - - 953 16,829 13,264 13,264 - 1665% (21)% Total Salaries & Benefits 14,339,676 10,642,957 9,624,389 9,491,646 9,878,353 (764,604) 69% (1)% 4% 31 Supplies 230,750 160,434 214,724 182,126 285,526 125,092 124% (15)% 57% 35 Small Tools 45,600 45,600 8,603 23,895 4,914 (40,686) 11% 178% (79)% 41 Professional Services 3,035,275 2,221,449 2,117,452 2,323,143 2,213,403 (8,045) 73% 10% (5)% 42 Communication 121,000 94,853 66,238 80,021 67,718 (27,135) 56% (7)% (15)% 43 Travel 41,880 30,144 35,961 42,734 61,284 31,140 146% 19% 43% 44 Advertising 2,500 2,424 453 7,520 205 (2,219) 8% 1561% (97)% 45 Rentals and Leases 1,119.488 831,347 657,025 648,368 869,615 38,268 78% (1)% 34% 46 Insurance 278,499 278,499 230,223 254,359 241,180 (37,319) 87% 10% (5)% 47 Public Utilities 4,400 3,963 2.774 1,946 5,200 1.236 118% (30)% 167% 48 Repairs and Maintenance 143,404 96,011 42,950 107,793 98,253 2,242 69% 151 % (9)% 49 Miscellaneous 65,141 37,127 56,823 91,707 141,940 104,813 218% 61% 55% 64 Machinery&Equipment - - 11,628 - - - - - - Total Operating Expenses 5,087,937 3,801,850 3,464,853 3,763,610 3,989,2371 1871387 78% 9 % 6% Total Expenses 19,427,613 14,444,807 1 13,089,242 13,255,256 13,867,589 1 (577,218) 71% 1% 5% Percent of year completed 75% 19 CITY OF TUKW ILA GENERAL FUND EXPENDITURES vo.,-fn-nafa.-fsanfa. h-An 7ma FIRE BUDGET ACTUAL VARIANCES ACTUAL EXPENDITURE TYPE OVER/(UNDER) % CHANGE 2019 ALLOCATED 2019 ANNUAL ALLOCATED 2017 2018 2019 BDGT EXPENDED 2017/2018 201812019 11 Salaries 7,189,704 5,392,278 5,373,826 5,637,262 5,702,079 309,801 79% 5% 1 % 12 Extra Labor - - 3,746 5,536 6,162 6,162 - 48 % 11 13 Overtime 530,648 397,986 468,894 502,816 619,410 221,424 117% 7% 23% 15 Holiday Pay 270,454 - - 1,480 5,769 5,769 2 % - 290% 21 FICA 228,541 171,406 99,434 106,332 112,731 (58,675) 49% 7% 6% 22 Pension-LEOFF2 422,492 316,869 289,568 381,312 318,639 1,770 75% 32% (16)% 23 Pension-PERSIPSERS 50,017 37,513 32,796 38,667 36,562 (951) 73% 18% (5)% 24 Industrial Insurance 386,815 290,111 205,433 221,415 262,796 (27,315) 68% 8% 19% 25 Medical & Dental 1,447,642 1,085,732 1,130,155 1,064,013 1,127,322 41,590 78% (6)% 6% Total Salaries & Benefits 10,526,313 7,691,894 7,603,950 7,958,834 8,191,468 499,674 78 % 5% 3 % 31 Supplies 206,877 160,447 121,454 128,137 152,110 (8,337) 74% 6% 19% 35 Small Tools 87,268 86,508 4,228 12,925 25,385 (61,123) 29% 206% 96% 41 Professional Services 296,586 248,646 187,232 256,314 242,192 (6,454) 82% 37% (6)% 42 Communication 32,170 21,562 31,402 28,168 21,616 254 68% (10)% (23)% 43 Travel 7,000 5,190 11,929 8,166 14,039 8,849 201% (32)% 72% 45 Rentals and Leases 672,616 503,470 442,998 451.568 508,997 5,527 76 % 2 % 13 % 46 Insurance 190,402 190,402 173,286 191,453 164,888 (25,514) 87% 10% (14)% 47 Public Utilities 73,360 57,717 63,414 71,398 61,201 3,484 83% 13% (14)% 48 Repairs and Maintenance 36,921 27,240 39,723 33,109 28,423 1,183 77% (17)% (14)% 49 Miscellaneous 143,874 131,447 102,517 121,043 105,602 (25,845) 73% 18% (13)% 64 Machinery&Equipment 200,000 - 7,934 - - - - - - TotalOperatingExpenses 1,947,074 1,432,629 1,186,117 1,302,280 1,324,663 (107,976) 68% 10% 2% Total Expenses 12,473,387 9,124,523 8,790,057 9,261,114 9,516,121 391,598 76% 5% 3% Percent of year corrpleted 75 % 20 CITY OF TUKW ILA GENERAL FUND EXPENDITURES Vca r_fn_f)ata ae of Santemhar 3n 2n19 TECHNOLOGY & INNOVATION SERVICES BUDGET ACTUAL VARIANCES ACTUAL EXPENDITURE TYPE OVE2/(UNDER) % CHANGE 2019 ALLOCATED 2019 ANNUAL ALLOCATED 2017 2018 2019 BDGT EXPENDED 2017/2018 2018/2019 11 Salaries 943,058 707,294 528,135 674.774 706,899 (395) 75 % 28 % 5 % 12 E)draLabor 2,500 1,875 4,147 2,887 4,986 3,111 199% (30)% 73% 13 Overtime - - 64,226 2,589 121 121 0% (96) % (95) % 21 FICA 70,766 53,075 44,976 51,294 53,508 433 76% 14% 4% 23 Pension-PERS/PSERS 119,768 89,826 69,414 86,503 90,782 956 76% 25% 5% 24 Industrial Insurance 3,078 2,309 1,683 1,991 3,041 733 99% 18% 53% 25 Medical & Dental 186,743 140,057 106,169 133,418 133,728 (6,329) 72 % 26% 0% Total Salaries & Benefits 1,325,913 994,435 818,749 953,455 993,065 (1,370) 75 % 16 % 3 % 31 Supplies 16,266 14,236 23,020 1,823 5,423 (8,813) 33% (92)% 198% 35 Small Tools - - 45,891 21,245 27,911 27,911 0% (54)% 31% 41 Professional Services 369,686 277,292 79,471 205,016 124,598 (152,693) 34% 158% (39)% 42 Communication 122.900 92,175 74,891 122,118 86,867 (5,308) 71% 63% (29)% 43 Travel 11,500 307 7,216 - 307 - 3% (100)% 0% 45 Rentals and Leases 162,469 88,312 142.296 139,096 146,756 58,444 90 % (2) % 6 % 48 Repairs and Maintenance - - 11,750 2,901 5,698 5,698 0% (75) % 96 % 49 Miscellaneous 25,200 22,065 46,774 26,874 53,541 31,476 212% (43)% 99% 64 Miscellaneous - Capital 10,000 10,000 6,000 46,606 - (10,000) 0% 677% (100) % Total Operating Expenses 718,021 504,387 437,310 565,678 451,102 (53,285) 63 % 29 % (20)% Total Expenses 2,043,934 1,498,821 1,256,059 1,519,133 1,444,167 (54,655) 71 % 21 % (5) Percent of year completed 75 % 21 CITY OF TUKW ILA GENERAL FUND EXPENDITURES v._r.._n.re ..fcenro. h-nn gni4 PUBLIC WORKS BUDGET ACTUAL VARIANCES ACIUAL EXPENDITURE TYPE OVEPJ(UND92) / CHANGE ALLOCATED 2019 ANNUAL 2019 ALLOCATED 2017 2018 2019 I3DGT % EXPENDED 2017/2018 201812019 11 Salaries 2,007,483 1,505,612 1,324,786 1,330,347 1,377,241 (128,371) 69% 0% 4% 13 Overtime 13,000 9,750 15,750 20,459 12,093 2,343 93% 30% (41)% 21 FICA 154,471 115,853 99,291 102,750 104,925 (10,928) 68 % 3 % 2 23 Pens ion -PER S/PSERS 254.934 191.201 152,062 164.396 177,774 (13,426) 70% 8% 8% 24 Industrial Insurance 33,647 25,235 17,231 17,873 20,816 (4,419) 62 % 4 % 16 25 Medical & Dental 430,251 322,688 261,386 260,969 295,093 (27,595) 69% (0) % 13 28 Uniform/Clothing 3,200 2,400 565 777 480 (1,920) 15% 38% (38)% Total Salaries & Benefits 2,896,986 2,172,740 1,872,949 1,900,722 1,991,014 (181,725) 69% 1 % 5 31 Supplies 92,950 67,277 65,503 55,547 61,397 (5,880) 66 % (15) % 11 35 Small Tools 4,250 2,447 630 1,722 5,662 3,215 133 % 173 % 229 41 Professional Services 2,500 954 30,567 15,083 25,551 24,597 1022% (51)% 69% 42 Communication 12,050 8,072 8,200 12,382 13,695 5,624 114% 51 % 11 43 Travel 1,100 581 828 576 855 274 78 % (30) % 48 45 Rentals and Leases 202,642 148,923 115,396 114,638 151,554 2,632 75% (1)% 32% 46 Insurance 107,900 107,900 107,271 107,581 107,742 (158) 100% 0% 0% 47 Public Utilities 433.000 317,535 282,274 282,169 274,026 (43,509) 63 % (0) h (3) 48 Repairs and Maintenance 167,400 85,139 144,329 132,309 148,619 63,480 89 % (8) % 12 49 Miscellaneous 27,835 22,097 11,928 17,229 11,207 (10,890) 40% 44% (35)% Total Operating Expenses 1 1,061,627 760,924 773,816 739,237 800,307 39,383 76% (4)% 8% Total Expenses 1 3,948,613 2,933,664 2,646,766 2,639,959 2,791,322 (142,342) 71 % (0)% 6 Percent of year expired 75% 22 CITY OF TUKW ILA GENERAL FUND EXPENDITURES ..rco..#o. h., an 9n1a PARK MAINTENANCE BUDGET ACTUAL VARIANCES ACTUAL EXPENDITURE TYPE OVEP/(UNDER) % CHANGE 2019 ALLOCATED 2019 ANNUAL ALLOCATED 2017 2018 2019 BDGT EXPENDED 2017/2018 2018/2019 11 Salaries 716,720 537.540 410,253 481,875 500,624 (36,916) 70 % 17 % 4 % 12 Extra Labor 50,000 37,500 24,049 22,215 51,275 13,775 103 % (8) % 131 % 13 Overtime 2,137 1,603 1,669 249 341 (1,262) 16% (85)% 37% 21 FICA 60,900 45,675 33,276 39,341 42,165 (3,510) 69% 18% 7% 23 Pension-PERS/PSERS 91,023 68,267 48,008 65,089 69,802 1,535 77% 36% 7% 24 Industrial Insurance 24,672 18,504 12,958 13,981 16,517 (1,987) 67% 8% 18% 25 Medical & Dental 163,035 122,276 98,376 108,286 110,968 (11,308) 68 % 10 % 2% 26 Unemployment - - - 664 2,680 2,680 0% 0% 304% 28 Uniform/Clothing 1,950 1,463 316 935 433 (1,030) 22% 196% (54)% Total Salaries & Benefits 1,110,437 832,828 628,905 732,635 794,804 (38,024) 72% 16 % 3 % 31 Supplies 73,400 50,626 66,497 52,999 87,061 36,435 119% (20)% 64% 35 Small Tools 3,000 2,186 5,318 7,713 5,745 3,559 191 % 45 % (26) % 41 Professional Services 40,800 30,600 51,508 25,065 48,824 18,224 120% (51)% 95% 42 Communication 700 474 1,705 3,135 5,541 5,067 792% 84% 77% 43 Travel 225 225 1,214 - 1,952 1,727 868% (100)% 0% 45 Rentals and Leases 112,960 88,240 85,695 75,514 86,975 (1,266) 77% (12)% 15% 47 Public Utilities 263,064 245,987 224,047 227.854 237,517 (8,470) 90% 2% 4 % 48 Repairs and Maintenance 23,000 21,940 5,302 7,148 1,041 (20,899) 5% 35% (85)% 49 Miscellaneous 3,000 1,690 5,789 2,617 4,071 2,381 136% (55)% 56% Total Operating Expenses 520,149 441,9671 447,074 402,045 478,771 36,804 92 % (10) % 19 % Total Expenses 1,630,586 1,274,795 1,075,979 1,134,680 1,273,574 (1,221) 78% 5% 12% Percent of year completed 75 % 23 CITY OF TUKW ILA GENERAL FUND EXPENDITURES Year-tn-Oat. as of Se t mher 30. 2019 STREET MAINTENANCE & OPERATIONS BUDGET ACTUAL VARIANCES ACTUAL EXPENDITURE TYPE OVER/(UNDER) % CHANGE 2019 ALLOCATED 2019 ANNUAL ALLOCATED 2017 2018 2019 BDGT EXPENDED 2017/2018 201812019 11 Salaries 848,244 636,183 576,726 603,188 651,049 14,866 77% 5% 8% 12 E)dra Labor 45,000 33,750 45,630 27,360 42,007 8,257 93 % (40) % 54 % 13 Overtime 11,000 8,250 10,259 4,724 42,621 34.371 387 % (54)% 802 % 21 FICA 59,932 44,949 49,074 50,454 57,413 12,464 96 % 3% 14 % 23 Pens ion-PERS/PSERS 107,727 80,795 74,053 81,845 94,398 13,603 88% 11% 15% 24 Industrial Insurance 39,749 29,812 19,601 18,560 22,172 (7,640) 56% (5)% 19% 25 Medical & Dental 228,689 171,517 158,839 159,635 172,065 548 75% 1 % 8% 26 Unemployment - - 970 3,724 1,466 1,466 0% 284% (61)% 28 Uniform/Clothing 2,400 1,800 669 719 1,068 (732) 45% 8% 48% Total Salaries & Benefits 1,342,741 1,007,056 935,821 950,209 1,084,260 77,204 81 % 2 % 3% 31 Supplies 200,700 157,766 138,751 156,085 453,704 295,937 226% 12% 191% 35 Small Tools 13,200 10,071 6,724 6,767 3,170 (6,901) 24 % 1 % (53) % 41 Professional Services 4,200 3,575 6,327 4,945 4,012 437 96 % (22) % (19) % 42 Communication 4,300 2,911 1,200 3,005 8,073 5,162 188 % 150 % 169 % 43 Travel 3,200 2,928 3,110 890 8,749 5,821 273 % (71) % 883 % 45 Rentals and Leases 493,390 367,571 220,908 224,757 367,493 (79) 74% 2 % 64% 46 Insurance 34,102 34,102 24,755 27,351 29,532 (4,570) 87 % 10 % 8% 47 Public Utilities 1,223,100 1,118,901 1,069,569 1,112,883 1,148,154 29,253 94% 4% 3% 48 Repairs and Maintenance 30,600 26,975 6,712 15,629 49,339 22,364 161 % 133% 216% 49 Miscellaneous 5,200 3,206 7,473 3,266 14,234 11,028 274% (56)% 336% Total Operating Expenses 2,011,992 1,728,006 1,485,529 1,555,577 2,086,459 358,453 104% 5% 34% Total Expenses 3,354,733 2,735,062 2,421,350 2,505,786 3,170,719 435,657 95 % 3% 27 % Percent of year completed 75% 24 City of Tukwila Contingency Fund 105 - Revenue and Expenditures As of September 30, 2019 N:VFj:I.1114 Miscellaneous Revenue Investment earnings Total Miscellaneous Revenue Transfers in Total Revenues EXPENDITURES: Indirect Cost Allocation Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget $ 90,000 $ 61,932 $ 123,470 $ 61,538 137.2% 90,000 61,932 123,470 61,538 137.2% 58,568 - - - 0.0% 148,568 61,932 123,470 61,538 83.1% - - - - 0.0% 148,568 61,932 123,470 61,538 83.1% 6,557,161 6,557,161 6,557,161 - 100.0% $6,705,729 $6,619,093 $ 6,680,631 $ 61,538 99.6% 25 City of Tukwila Hotel/Motel Tax Fund 101 - Revenue and Expenditures As of Se pte m be r 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget NmAdIL General Revenue Hotel/Motel Taxes $ 775,000 $ 533,521 $ 584,490 $ 50,970 75.4% Total General Revenue 775,000 533,521 584,490 50,970 75.4% Miscellaneous Revenue Investment earnings 3,000 1,796 28,646 26,850 954.9% Total Miscellaneous Revenue 3,000 1,796 28,646 26,850 954.9% Total Revenues 778,000 535,317 613,136 77,820 78.8% EXPENDITURES: 11 Salaries 55,457 41,593 42,313 720 76.3% 21 FICA 4,221 3,166 3,111 (54) 73.7% 23 PERS 7,043 5,282 5,352 70 76.0% 24 Industrial Insurance 168 126 165 39 98.0% 25 Medical, Dentail, Life, Optical 6,414 4,811 4,682 (128) 73.0% 31 Office and operating supplies 5,000 4,267 279 (3,988) 5.6% 41 Professional Services 452,500 207,635 103,510 (104,125) 22.9% 43 Travel 10,000 7,621 352 (7,269) 3.5% 44 Advertising 113,586 42,011 30,383 (11,629) 26.7% 45 Operating Rentals and Leases - - 225 225 - 49 Miscellaneous 20,000 20,000 13,056 (6,944) 65.3% Indirect Cost Allocation Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 18,741 14,056 14,056 75.0% 693,130 350,567 217,484 (133,083) 31.4% 84,870 184,750 395,652 210,902 466.2% 1,617,625 1,617,625 1,617,625 - 100.0% $ 1,702,495 $ 1,802,375 $ 2,013,277 $ 210,902 118.3% 26 City of Tukwila Drug Seizure Fund 109 - Revenue and Expenditures As of September 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: Miscellaneous Revenue Investment earnings $ $ - $ 3,806 $ 3,806 - Seizure Revenue - - - - Confiscated and Forfeited Property 25,000 4,267 33,242 28,974 133.0% Confiscated and Forfeited Property - Federal 30,000 30,000 45,978 15,978 153.3% Total Miscellaneous Revenue 55,000 34,267 83,025 48,758 151.0% Total Revenues 55,000 34,267 83,025 48,758 151.0% EXPENDITURES: 31 Office & Operating Supplies 25,000 24,909 8,421 (16,489) 33.7% 35 Small Tools & Minor Equipment 11,000 10,750 3,765 (6,985) 34.2% 41 Professional Services 8,000 8,000 498 (7,502) 6.2% 42 Communication - - - - - 43 Travel 11,000 5,981 5,760 (221) 52.4% 45 Operating Rentals & Leases - - - - - 48 Repairs and Maintenance - - 5,400 5,400 - 49 Miscellaneous 5,000 3,007 5 (3,002) 0.1% 64 Capital Outlay - - 13,336 13,336 - Total Expenditures 60,000 52,648 37,185 (15,463) 62.0% Change in fund balances Beginning Fund Balance Ending Fund Balance (5,000) (18,380) 45,841 64,221-916.8% 226,507 226,507 233,688 7,181 103.2% $ 221,507 $ 208,127 $ 279,529 $ 71,402 126.2% 27 City of Tukwila Debt Service Funds 2XX - Revenue and Expenditures As of September 30, 2019 Annual Budget Allocated Budget 2019 Actual Year -To -Date Variance Over/(Under) Allocated Budget % of Annual Budget REVENUE: Miscellaneous Revenue Investment earnings $ - $ $ 5,651 $ 5,651 - Contribution - SCORE 427,869 - - - Other 49,807 49,807 23,360 (26,447) 46.9% Total Miscellaneous Revenue 477,676 49,807 29,011 (20,796) 6.1 % Transfers In 4,179,519 2,746,490 3,048,065 301,575 72.9% Total Revenues 4,657,195 2,796,297 3,077,075 280,779 66.1% EXPENDITURES: 71 Debt Service Principal 2,578,697 49,247 48,278 (969) 1.9% 83 Debt Service Interest 2,012,873 864,684 828,169 (36,515) 41.1 % Total Expenditures 4,591,570 913,931 876,447 (37,484) 19.1% Change in fund balances 65,625 1,882,366 2,200,629 318,263 3353.3% Beginning Fund Balance 445,848 445,848 445,652 (196) 100.0% Ending Fund Balance $ 511,473 $ 2,328,214 $ 2,646,281 $ 318,067 517.4% a City of Tukwila Debt Service UTGO - Revenue and Expenditures As of September 30, 2019 Annual Budget Allocated Budget 2019 Actual Year -To -Date Variance Over/(Under) Allocated Budget % of Annual Budget REVENUE: General Revenue Property Taxes $ 2,841,675 $ 1,592,502 $ 1,679,813 $ 87,310 59.1% Total General Revenue 2,841,675 1,592,502 1,679,813 87,310 59.1% Miscellaneous Revenue Investment earnings - - 150 150 - Total Miscellaneous Revenue - - 150 150 - Total Revenues 2,841,675 1,592,502 1,679,963 87,460 59.1% EXPENDITURES: 71 Debt Service Principal 1,370,000 - - - 0.0% 83 Debt Service Interest/Misc Fees 1,471,675 735,838 735,838 50.0% Total Expenditures 2,841,675 735,838 735,838 - 25.9% Change in fund balances - 856,665 944,125 87,460 - Beginning Fund Balance 40,117 40,117 95,114 54,997 237.1% Ending Fund Balance $ 40,117 $ 896,782 $ 1,039,239 $ 142,457 2590.5% 29 City of Tukwila Debt Service LID, Guaranty Funds - Revenue and Expenditures As of September 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: Miscellaneous Revenue LID Assesment Interest 243,937 71,096 149,573 78,476.77 61.3% LIDAssesment Principal 445,000 147,311 305,470 158,159 68.6% Total Miscellaneous Revenue 688,937 218,408 455,043 236,635 66.1% Total Revenues 688,937 218,408 455,043 236,635 66.1% EXPENDITURES: 71 Debt Service Principal 445,000 445,000 410,000 (35,000) 92.1% 83 Debt Service Interest/Misc Fees 243,637 243,637 217,763 (25,875) 89.4% Total Expenditures 688,637 688,637 627,763 (60,875) 91.2% Change in fund balances 300 (470,229) (172,719) 297,510 -57573.1% Beginning Fund Balance 1,392,324 1,392,324 1,365,098 (27,226) 98.0% Ending Fund Balance 1,392,624 922,095 1,192,379 270,284 85.6% 30 City of Tukwila Residential Street Fund 103 - Revenue and Expenditures As of September 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: Intergovernmental Revenue Indirect Federal - Cascade View 201,000 201,000 - (201,000) 0.0% State Grant - 53rd Ave 514,000 332,923 981,968 649,045 191.0% State Entitlements - MVFT Cities 285,000 203,148 216,434 13,285 75.9% Total Intergovernmental Revenue 1,000,000 737,071 1,198,402 461,331 119.8% Miscellaneous Revenue Charges for services Investment earnings Total Miscellaneous Revenue Transfers In Total Revenues EXPENDITURES: 11 Salaries 13 Overtime 20 Benefits 35 Small Tools and Minor Equipment 41 Professional Services 48 Repairs and Maintenance Total Operating Expenses Capital Expenses 64 Capital outlay Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 1,682,000 981,729 75,431 (906,298) 4.5% 20,000 19,269 1,859.97 (17,409) 9.3% 1,702,000 1,000,999 147,829 (853,169) 8.7% 1,850,000 - 1,300,000 1,300,000 70.3% 4,552,000 1,738,070 2,646,231 908,161 58.1% - - 67,936 67,936 - - - 719 719 - - - 27,795 27,795 - - - 83,665 83,665 - 270,000 190,250 10,319 (179,931) 3.8% 130,000 97,500 - (97,500) 0.0% 400,000 287,750 190,434 (97,316) 4,216,000 5,144,307 3,313,276 (1,831,031) 78.6% 4,616,000 5,432,057 3,503,711 (1,928,347) 75.9% (64,000) (3,693,987) (857,479) 2,836,508 1339.8% 115,544 115,544 115,544 - 100.0% 51,544 (3,578,443) (741,935) 2,836,508-1439.4% 31 City of Tukwila Arterial Street Fund 104 - Revenue and Expenditures As of September 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: General Revenue Parking Tax 325,000 238,423 258,614 20,191 80% MVFT Cities 135,000 96,228 110,165 13,937 82% Real Estate Excise Taxes 500,000 338,741 299,579 (39,162) 60% Total General Revenue 960,000 673,392 668,359 (5,034) 69.6% Charges for Sevices Park impact Fees 800,000 369,333 711,069 341,737 88.9% Traffic Impact Fees 535,000 382,483 409,848 27,365 76.6% Total Charges for Services 1,335,000 751,816 1,120,917 369,102 84.0% Intergovernmental Revenue Department of Trasnportation - Tukw ila 187,000 - 367,230 367,230 196.4% Boeing Access Bridge 1,071,000 1,071,000 823,433 (247,567) 76.9% State Grant - TUC Pedestrian Bridge 566,000 - - - 0.0% Total Charges for Services 1,824,000 1,071,000 1,190,664 119,664 65.3% Miscellaneous Revenue Investment earnings 20,000 11,687 39,652 27,964 198.3% Contributions/Donations 30,000 29,297 4,900 (24,397) 16.3% Total Miscellaneous Revenue 50,000 40,984 44,552 3,568 89.1% Transfers In Total Revenues EXPENDITURES: 11 Salaries 21 FICA 23 PERS 24 Industrial Insurance 25 Medical, Dentail, Life, Optical 41 Professional Services 43 Travel 44 Advertising 47 Public Utility Services 48 Repairs and Maintenance Total Operating Expenses Capital Expenses 64 Capital Outlay 4,169,000 2,537,192 3,024,491 487,299 72.5% 352,034 264,026 238,461 (25,565) 67.7% 33,268 24,951 17,987 (6,964) 54.1% 44,708 33,531 30,542 (2,989) 68.3% 6,795 5,096 2,685 (2,412) 39.5% 40,794 30,596 33,691 3,096 82.6% 856,000 606,012 667,407 61,395 78.0% - - 29 29 - 243 243 - - 2,714 2,714 - 1,325,000 1,324,555 1,160,789 (163,766) 87.6% 2,658,599 2,288,766 2,154,547 (134,219) 81.0% 3,196,000 5,131,885 1,575,065 (3,556,820) 49.3% 3,196,000 5,131,885 1,575,065 (3,556,820) 49.3% Total E.Wenditures 5,854,599 7,420,651 3,729,612 (3,691,039) 63.7% Change in fund balances (1,685,599) (4,883,458) (705,121) 4,178,338 41.8% Beginning Fund Balance 2,873,425 2,873,425 2,873,425 - 100.0% Ending Fund Balance 1,187,826 (2,010,033) 2,168,304 4,178,338 182.5% 32 City of Tukwila Land Acquisition, Rec and Park Development Fund 301 - Revenue and Expenditures As of September 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: General Revenue Excess Prop Tax Levy - Dwmsh Hill 60,000 - 33,944.05 33,944.05 0.57 Real Estate Excise Taxes - - 39,691 39,691 - Total General Revenue 60,000 - 73,635 73,635 122.7% Intergovernmental Revenue State Grants- Duw amish Hill Preserve 695,000 - 17,769 17,769 2.6% Total Charges for Services 695,000 - 17,769 17,769 2.6% Miscellaneous Revenue Investment earnings 15,000 10,074 19,453 9,379 129.7% Total Miscellaneous Revenue 15,000 10,074 19,453 9,379 129.7% Total Revenues 823,320 10,074 164,177 154,103 19.9% EXPENDITURES: 24 Industrial Insurance - - 12 12 - 31 Office and Operating Supplies - - 4,570 4,570 - 41 Professional Services 325,000 325,000 99,544 (225,456) 30.6% Total Operating Expenses 325,000 325,000 169,856 (155,144) 52.3% Capital Expenses 65 Capital Outlay 950,000 280,000 - (280,000) 0.0% 950,000 280,000 - (280,000) 0.0% Total Expenditures 1,275,000 605,000 169,856 (435,144) 13.3% Change in fund balances Beginning Fund Balance Ending Fund Balance (451,680) (594,926) (5,679) 589,247 1.3% 1,019,562 1,019, 562 1,133,268 113,706 111.2% 567,882 424,636 1,127,589 702,953 198.6% 33 City of Tukwila Urban Renewal Fund 302 - Revenue and Expenditures As of September 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: Miscellaneous Revenue Investment earnings 10,000 6,626 48,486 41,861 484.9% Total Miscellaneous Revenue 10,000 6,626 48,486 41,861 484.9% Total Revenues 10,000 6,626 48,486 41,861 484.9% EXPENDITURES: 20 Benefits - 1 1 41 Professional Services - 17,582 17,582 47 Public Utility Services - - 11,083 11,083 Total Operating Expenses - - 28,666 28,666 - Capital Expenses 64 Capital Outlay 35,000 - - - 0.0% Total Capital Expenses 35,000 - 0.0% Transfers Out 200,000 150,000 - (150,000) 0.0% Total Expenditures 235,000 150,000 28,666 (121,334) 12.2% Change in fund balances (225,000) (143,374) 19,820 163,194 -8.8% Beginning Fund Balance 7,575,693 7,575,693 7,575,693 - 100.0% Ending Fund Balance 7,350,693 7,432,319 7,595,513 163,194 103.3% 34 City of Tukwila General Government Improvements Fund 303 - Revenue and Expenditures As of September 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: Miscellaneous Revenue Investment earnings 500 343 8,409 8,066 1681.7% Total Miscellaneous Revenue 500 343 8,409 8,066 1681.7% Transfers In Total Revenues EXPENDITURES: 11 Salaries 13 Overtime 21 FICA 23 PERS 24 Industrial Insurance 25 Medical, Dentail, Life, Optical 41 Professional Services Total Operating Expenses Capital Expenses 65 Capital Outlay Total Capital Expenses Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 200,000 150,000 150,000 75.0% 200,500 150,343 158,409 8,066 79.0% 111,502 83,891 2,941 (80,950) 2.6% 8,723 6,542 224 (6,319) 2.6% 14,206 10,655 378 (10,276) 2.7% 2,324 1,743 120 (1,623) 5.2% 16,340 12,255 541 (11,714) 3.3% - 15,000 - (15,000) - 153,095 130,086 4,204 (125,882) 2.7% - 134,735 - (134,735) - - 134,735 (134,735) 153,095 264,821 4,204 (260,618) 2.7% 47,405 (114,478) 154,205 268,683 325.3% 477,761 477,761 477,761 - 100.0% 525,166 363,283 631,966 268,683 120.3% 35 City of Tukwila Fire Improvement Fund 304- Revenue and Expenditures As of September 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: Charges for Sevices Fire Impact Fees 950,000 419,394 708,880 289,486 74.6% Total Charges for Services 950,000 419,394 708,880 289,486 74.6% Miscellaneous Revenue Investment earnings 100 47 2,212 2,165 2211.6% Total Miscellaneous Revenue 100 47 2,212 2,165 2211.6% Total Revenues 950,100 419,441 711,092 291,651 74.8% EXPENDITURES: Transfers Out 1,100,000 375,000 (375,000) 0.0% Total Expenditures 1,100,000 375,000 - (375,000) 0.0% Change in fund balances (149,900) 44,441 711,092 666,651 -474A% Beginning Fund Balance 167,135 167,135 444,252 277,117 265.8% Ending Fund Balance 17,235 211,576 1,155,344 943,768 6703.5% 36 City of Tukwila Public Safety Plan Fund 305- Revenue and Expenditures As of September 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: General Revenue Mitigation Fees (Tukwila South) 300,000 - - - 0.0% Excise Tax 500,000 259,888 260,995 1,107 52.2% Total Intergovernmental Revenue 800,000 259,888 260,995 1,107 32.6% Miscellaneous Revenue Bond Proceeds 58,175,046 - - - 0.0% Investment earnings 300,000 227,697 244,836 17,138 81.6% Unrealized Gain/(Loss) on Investments - - - - - Facilities Rent - - 25,070 25,070 - Total Miscellaneous Revenue 300,000 227,697 269,905 42,208 90.0% Transfers In 2,850,000 - - - 0.0% Sale of Capital Assets 4,889,300 - - - 0.0% Total Revenues 67,014,346 487,585 530,900 43,315 0.8% EXPENDITURES: 35 Small Tools and Minor Equipment 324,578 324,578 20,905 (303,673) 6.4% 41 Professional Services - - 117 117 - 45 Operating Rentals & Leases - 10,969 10,969 - 47 Public Utility Services - - 10,474 10,474 - 49 Miscellaneous - - 38,654 38,654 - 61 Capital Outlay 39,272,000 19,206,738 12,952,077 (6,254,661) 33.0% 39,596,578 19,531,316 13,033,197 (6,498,120) 32.9% Transfer Out 300,000 225,000 - (225,000) 0.0% Total Expenditures 39,896,578 19,756,316 13,033,197 (6,723,120) 32.7% Change in fund balances 27,117,768 (19,268,731) (12,502,296) 6,766,435 -46.1% Beginning Fund Balance 15,232,963 15,232,963 15,232,963 - 100.0% Ending Fund Balance 42,350,731 (4,035,768) 2,730,667 6,766,435 6.4% 37 City of Tukwila City Facilities Fund 306- Revenue and Expenditures As of September 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget Miscellaneous Revenue Bond proceeds 7,500,000 7,500,000 - (7,500,000) 0.0% Total Miscellaneous Revenue 7,500,000 7,500,000 - (7,500,000) 0.0% Trasnfers In Total Revenues EXPENDITURES: 49 Mscellaneous 62 Capital Outlay Transfers Out Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 0 - - 7,500,000 7,500,000 - (7,500,000) 0.0% 12,479,000 1,750,000 1,280,066 12,564,801 1,312,500 - 11,284,735 (1,312,500) 100.7% 0.0% 14,229,000 2,592,566 12,564,801 9,972,235 88.3% (6,729,000) 4,907,434 (12,564,801) (17,472,235) 186.7% 13,079,590 13,079,590 13,079,590 - 100.0% 6,350,590 17,987,024 514,789 (17,472,235) 8.1% City of Tukwila Water Fund 401 - Revenue and Expenditures As of September 30, 2019 Annual Budget Allocated Budget 2019 Actual Year -To -Date Variance Over/(Under) Allocated Budget % of Annual Budget REVENUE: Charges for Services Water Sales 7,206.000 5.729,269 5,382,672 (346,597) 74.7% Security - - 150 150 - Total Charges for Services 7.206,000 5,729.269 5,382,822 (346,447) 74.7% Miscellaneous Revenue Investment earnings 31,000 19,146 87,604 68,458 282.6% Connection Fees 80,000 73,648 17,620 (56,027) 22.0% Other - - 425 425 - Total Miscellaneous Revenue 111,000 92.794 105.649 12,855 95.2% Total Revenues EXPENDITURES: 11 Salaries 12 Extra Labor 13 Overtime 21 FICA 23 PERS 24 Industrial Insurance 25 Medical, Dentail, Life, Optical 28 Uniform Clothing 31 Office and Operating Supplies 33 Water Purchased for Resale 35 Small Tools and Minor Equipment 41 Professional Services 42 Communication 43 Travel 45 Operating Rentals and Leases 46 Insurance 47 Public Utility Services 48 Repairs and Maintenance 49 Miscellaneous Total Operating Expenses Capital Expenses 64 Capital Outlay 71 Debt Service Principal 83 Debt Service Interest Transfers Out Indirect Cost Allocation Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 7,317,000 5,822.063 5,488.471 (333,592) 75.0% 607,746 455,810 441,167 (14,643) 72.6% 4,000 3,000 - (3,000) 0.0% 7,000 5.250 8.710 3,460 124.4% 48,679 36,509 34,723 (1,787) 71.3% 77.184 57,888 55,089 (2,799) 71.4% 16.416 12,312 10,321 (1,991) 62.9% 139,605 104.704 95,606 (9,097) 68.5% 1,330 998 455 (543) 34.2% 144.300 107,636 63,174 (44,462) 43.8% 3.060,250 2,670,360 2,228,088 (442,272) 72.8% 11,000 10,375 3,304 (7,071) 30.0% 482,500 357,340 80,284 (277,056) 16.6% 2,500 2,291 4,226 1.935 169.0% 1,500 497 229 (269) 15.2% 162,646 148,498 122,364 (26.134) 75.2% 18,051 18,051 17,227 (824) 95.4% 25.370 20,267 16,840 (3,427) 66.4% 15,000 15,000 17,922 2.922 119.5% 1,071,000 787,077 773,925 (13,152) 72.3% 5,896.077 4,813,862 3,973,654 (840,208) 67.4% 622,500 414.097 158,850 (255,247) 25.5% 134,242 - 80,625 80,625 60.1% 13,006 6,605 6,388 (217) 49.1% 769.748 420,702 245,863 (174,838) 31.9% 985,076 738,807 581,744 (157,063) 59.1% _ - - 0.0% 7.650,901 5,973,370 4,801,262 (1,172,109) 62.8% (333,901) (151,308) 687,210 838,517-205.8% 6,057,771 6,057,771 6,057,771 - 100.0% 5,723,870 5,906,463 6,744,981 838,517 117.8% 39 City of Tukwila Sewer Fund 402 - Revenue and Expenditures As of September 30, 2019 2019 Variance Annual Allocated Actual Overl(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: Charges for Services Sewer Sales 9,732,000 7,375,919 7,665,990 290,071 78.8% Total Charges for Services 9,732,000 7,375,919 7,665,990 290,071 78.8% Miscellaneous Revenue Investment earnings 55,000 36,169 123,292 87,122 224.2% Connection Fees 125,000 107,148 88,884 (18,264) 71.1% Total Miscellaneous Revenue 180,000 143,318 212,175 68,858 117.9% Total Revenues EXPENDITURES: 11 Salaries 13 Overtime 21 FICA 23 PERS 24 Industrial Insurance 25 Medical, Dentail, Life, Optical 28 Uniform Gothing 31 Office and Operating Supplies 33 Metro Sew age Treatment 35 Small Tools and Minor Equipment 41 Professional Services 42 Communication 43 Travel 44 Advertising 45 Operating Rentals and Leases 46 Insurance 47 Public Utility Services 48 Repairs and Maintenance 49 Miscellaneous Total Operating Expenses Capital Expenses 9,912,000 7,519,237 7,878,165 358,928 79.5% 385,088 288,816 293,783 4,967 76.3% 4,442 3,332 5,981 2,650 134.7% 29,946 22,460 22,815 355 76.2% 48,907 36,680 38,382 1,702 78.5% 9,538 7,154 6,673 (481) 70.0% 86,267 64,700 73,536 8,836 85.2% 570 428 - (428) 0.0% 21,600 14,484 21,304 6,820 98.6% 4,762,000 3,961,583 3,648,940 (312,643) 76.6% 5,000 3,275 87 (3,188) 1.7% 536,000 338,066 60,189 (277,878) 11.2% 2,500 2,139 2,954 814 118.1% 2,000 2,000 996 (1,004) 49.8% 150 113 - (113) 0.0% 92,930 83,465 68,212 (15,253) 73.4% 10,968 10,968 10,828 (140) 98.7% 43,000 34,818 27,391 (7,427) 63.7% 49,000 45,250 37,159 (8,091) 75.8% 1,188,700 867,440 913,785 46,345 76.9% 7,278,606 5,787,169 5,233,014 (554,155) 71.9% 64 Capital Outlay 2,436,000 2,321,104 37,616 (2,283,488) 1.5% 71 Debt Service Principal 326,892 - 233,436 233,436 71.4% 83 Debt Service Interest 32,382 19,201 18,115 (1,086) 55.9% 2,795,274 2,340,305 289,167 (2,051,138) 10.3% Transfers Out 701,036 525,777 459,772 (66,005) 65.6% Indirect Cost Allocation - - 0.0% Total Expenditures 10,774,916 8,653,251 5,981,952 (2,671,299) 55.5% Change in fund balances (862,916) (1,134,014) 1,896,213 3,030,227-219.7% Beginning Fund Balance 10,212,080 10,212,080 10,212,080 - 100.0% Ending Fund Balance 9,349,164 9,078,066 12,108,293 3,030,227 129.5% City of Tukwila Foster Golf Course 411 - Revenue and Expenditures As of September 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: General Revenue Excise Taxes 2.900 2,008 1,003 (1,005) 34.6% Total General Revenue 2,900 2,008 1,003 (1,005) 34.6% Charges for Services Sale of Merchandise 135,000 116,928 134,184 17,256 99.4°% Green Fees, Instruction 1,041,500 938,495 998,793 60,298 95.9°% Total Charges for Services 1,176,500 1,055,423 1,132,977 77,554 96.3% Miscellaneous Revenue Investment earnings 500 280 8,169 7,889 1633.8% Rents and Concessions 306,000 261,439 280,506 19.067 91.7% Other 6,000 7,983 16,635 8,652 207.9°% Total Miscellaneous Revenue 314,500 269,701 305,310 35,609 97.1°% Transfers In 300,000 225,000 225,000 - 75.0% Total Revenues EXPENDITURES: 11 Salaries 12 Extra Labor 13 Overtime 21 FICA 23 PIERS 24 Industrial Insurance 25 Medical, Dentail, Life, Optical 26 Unemployment Compensation 28 Unitform Clothing 31 Office and Operating Supplies 34 items purcashed for resale 35 Small Tools and Minor Equipment 41 Professional Services 42 Communication 43 Travel 44 Advertising 45 Operating Rentals and Leases 46 Insurance 47 Public Utility Services 48 Repairs and Maintenance 49 Miscellaneous Total Operating Expenses Capital Expenses 64 Capital Outlay Transfers Out Indirect Cost Allocation Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 1,793,900 1,552,133 1,664,290 112.157 92.8% 616,346 455,578 457,603 2,025 74.2% 101,000 63,750 80,065 16,315 79.3% 1.000 750 1,720 970 172.0% 55,887 41,404 40,539 (865) 72.5% 78,330 57,896 63,834 5,936 81.5% 16,999 12,641 16,621 3,980 97.8°% 148,062 109,450 107,036 (2,414) 72.3% 5.600 4,200 42 (4,158) 0.7% 1,100 825 235 (590) 21.4% 87,000 60,988 78,891 (2,097) 90.7°% 92.000 78,458 119,836 41,379 130.3°% 62,000 36,661 11,936 (24,725) 19.3% 6.000 5,199 5.910 711 98.5% 5,600 4,560 6,388 1.828 114.1°% 500 425 2,148 1,723 429.7% 5,000 3.432 2,345 (1,087) 46.9% 149,537 127,318 121,536 (5,782) 81.3% 23,000 23,000 21,516 (1,484) 93.5°% 71,700 65,321 59,465 (5,856) 82.9°% 60,000 13,905 38.691 24,786 64.5% 41,500 36,635 46,409 9,774 111.8% 1,628,161 1,222,394 1,282,766 60,372 78.8% 50,000 37,500 - (37,500) 0.0% 50,000 37,500 - (37,500) 0.0% 190,183 142.637 142.762 125 75.1°% 0.0% 1,868,344 1,402.531 1,425,528 22,997 76.3% (74,444) 149.602 238,763 89,161-320.7°% 640,081 640,081 313,282 (326,799) 48.9°% 565,637 789,683 552,045 (237,638) 97.6% 41 City of Tukwila Surface Water Fund 412 - Revenue and Expenditures As of September 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: Charges for Services Surface Water Sales 6,663,000 6,663,000 6,738,140 75,140 101.1% Total Charges for Services 6,663,000 6,663,000 6,738,140 75,140 101.1% Intergovernmental Revenue 2,367,000 113,370 113,370 5% Miscellaneous Revenue Investment earnings 40,000 29,496 39,093 9,597 97.7% Total Miscellaneous Revenue 40,000 29.496 39,579 10,083 98.9% Total Revenues 9,070,000 6,692,496 6,891,089 198,592 76.0% EXPENDITURES: 11 Salaries 1,072,529 804,397 717,963 (86,433) 66.9% 12 Extra Labor 8,000 6,000 2,261 (3,739) 28.3% 13 Overtime 9,000 6,750 12,100 5,350 134.4% 21 FICA 84,489 63,367 56,208 (7,159) 66.5% 23 PERS 136,212 102,159 94,765 (7,394) 69.6% 24 Industrial Insurance 27,463 20,597 16,654 (3,943) 60.6% 25 Medical, Dentail, Life, Optical 232,509 174,382 150,300 (24,081) 64.6% 28 Uniform Clothing 1,500 1,125 264 (861) 17.6% 31 Office and Operating Supplies 87,500 85,057 29,122 (55,934) 33.3% 35 Smell Tools and Minor Equipment 5,000 2,361 692 (1,669) 13.8% 41 Professional Services 1,966,850 1,336,134 237,375 (1,098,759) 12.1% 42 Communication 2,000 1,342 7,491 6,149 374.6% 43 Travel 2,000 1,684 568 (1,116) 28.4% 44 Advertising 500 375 985 610 197.1% 45 Operating Rentals and Leases 407,386 353,792 302,554 (51,238) 74.3% 46 Insurance 27,077 27,077 30,763 3,686 113.6% 47 Public Utility Services 107,200 81,258 21,422 (59,836) 20.0% 48 Repairs and Maintenance 37,000 36,000 13,004 (22,996) 35.1% 49 Miscellaneous 726,300 545,387 731,825 186,438 100.8% Total Operating Expenses 4,940,515 3,649,244 2,426,318 (1,222,925) 49.1% Capital Expenses 64 Capital Outlay 2,585,000 1,768,444 335,097 (1,433,347) 13.0% 71 Debt Service Principal 289,042 - 259,356 259,356 89.7% 83 Debt Service Interest 12,127 9,786 9,613 (173) 79.3% 2,886,169 1,778,230 604,065 (1,174,164) 20.9% Transfers Out 1,106,540 829,905 652,417 (177,488) 59.0% Total Expenditures 8,933,224 6,257,378 3,682,801 (2,574,578) 41.2% Change in fund balances 136,776 435,118 3,208,288 2,773,170 2345.7% Beginning Fund Balance 2,595,103 2,595,103 2,595,103 - 100.0% Ending Fund Balance 2,731,879 3,030,221 5,803,391 2,773,170 212.4% 42 City of Tukwila Equipment Rental/Replacement Fund 501 - Revenue and Expenditures As of September 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: Charges for Services ERR O&M Dept Charges 2,071,944 1,742,233 1,553,959 (188,274) 75.0% Equipment Replacement Charges 1,202,726 648,290 902,044 253,754 75.0% Total Charges for Services 3,274,670 2,390,524 2,456,003 65,480 75.0% Miscellaneous Revenue Investment earnings 14,269 7,255 85,126 77,871 596.6% Insurance Proceeds - - 149,123 149,123 - Other 150 - 293 293 195.3% Total Miscellaneous Revenue 14,419 7,255 234,542 227,287 1626.6% Sale of Capital Assets 30,000 1,000 4,716 3,716 15.7% Transfers In 300,000 282,641 - (282,641) 0.0% Total Revenues 3,619,089 2,681,420 2,695,262 13,842 74.5% EXPENDITURES: 11 Salaries 405,959 304,469 291,595 (12,874) 71.8% 12 Extra Labor 32,000 24,000 7,975 (16,025) 24.9% 13 Overtime 1,858 1,394 210 (1,183) 11.3% 21 FICA 33,859 25,394 22,765 (2,629) 67.2% 23 PERS 51,557 38,668 38,493 (175) 74.7% 24 Industrial insurance 12,349 9,262 8,034 (1,227) 65.1% 25 Medical, Dentail, Life, Optical 104,544 78,408 76,220 (2,188) 72.9% 28 Uniform Clothing 950 713 358 (354) 37.7% 31 Office and Operating Supplies 3,000 1,977 2,605 628 86.8% 34 items Purchased for Resale 750,000 585,780 559,125 (26,655) 74.6% 35 Small Tools and Minor Equipment 5,000 4,944 3,300 (1,643) 66.0% 41 Professional Services 4,000 2,022 1,733 (289) 43.3% 42 Communication 2,000 1,745 2,867 1,123 143.4% 43 Travel 1,500 1,500 1,469 (31) 97.9% 45 Operating Rentals and Leases 77,617 68,455 63,084 (5,371) 81.3% 46 Insurance 68,853 68,853 70,152 1,299 101.9% 48 Repairs and Maintenance 120,000 104,002 38,284 (65,718) 31.9% 49 Miscellaneous 12,000 10,985 12,962 1,977 108.0% 64 Capital Outlay 2,380,000 2,294,779 564,294 (1,730,485) 23.7% Transfers Out 368,158 276,119 276,119 (0) 75.0% Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 4,435,204 3,903,467 2,041,647 (1,861,820) 46.0% (816,115) (1,222,047) 653,615 1,875,662 -80.1% 4,294,902 4,294,902 4,294,902 - 100.0% 3,478,787 3,072,855 4,948,517 1,875,662 142.2% 43 City of Tukwila Insurance Fund 502 - Revenue and Expenditures As of September 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget :IAWT 114 Charges for Services Employee Benefit Programs 1,200 733 2,395 1,663 199.6% Total Charges for Services 1,200 733 2,395 1,663 199.6% Miscellaneous Revenue Investment earnings 55,995 55,995 39,720 (16,275) 70.9% Employee Trust Contibutions 349,024 216,834 150,008 (66,826) 43.0% Employer Trust Contributions 6,157,653 4,646,286 4,387,358 (258,928) 71.3% Total Miscellaneous Revenue 6,562,672 4,919,115 4,577,086 (342,029) 69.7% Total Revenues 6,563,872 4,919,848 4,579,481 (340,367) 69.8% EXPENDITURES: 25 Medical, Dental, Life, Optical 6,656,300 4,992,225 4,636,963 (355,262) 69.7% 41 Professional Services 85,199 71,489 17,878 (53,612) 21.0% 49 Mscellaneous 20,204 5,135 5,158 23 25.5% Transfers Out 142,959 107,219 107,219 - 75.0% Total Expenditures 6,904,662 5,176,069 4,767,218 (408,850) 69.0% Change in fund balances Beginning Fund Balance Ending Fund Balance (340,790) (256,221) (187,737) 68,484 55.1% 1,137,704 1,137,704 610,576 (527,128) 53.7% 796,914 881,483 422,839 (458,644) 53.1% City of Tukwila LEOFF Insurance Fund 503 - Revenue and Expenditures As of September 30, 2019 2019 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: Miscellaneous Revenue Investment earnings 1,533 1,030 2,531 1,501 165.1% Employer Trust Contributions 265,000 198,750 185,832 (12,918) 70.1 % Total Miscellaneous Revenue 266,533 199,780 188,363 (11,417) 70.7% Total Revenues EXPENDITURES: 25 Medical, Dental, Life, Optical 41 Professional Services 49 Miscellaneous Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 266,533 199,780 188,363 (11,417) 70.7% 458,756 344,067 308,093 (35,974) 67.2% 6,499 5,416 195 (5,221) 3.0% 500 375 - (375) 0.0% 465,755 349,858 308,288 (41,569) 66.2% (199,222) (150,078) (119,926) 30,152 60.2% 527,005 527,005 597,983 70,978 113.5% 327,783 376,927 478,057 101,130 145.8% 45