HomeMy WebLinkAboutCOW 2011-11-28 Item 3.1 - Public Hearing - Ordinance Amending 2011-2012 BudgetCOUNCIL AGENDA SYNOPSIS
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Meeting Date Prepared by Mayor's reviem
11/28/11 PM C_
12/05/11 PM
ITEM INFORMATION
STAFF SPONSOR: PEGGY MCCARTHY
An ordinance amending the 2011 -2012 budget.
ITEM NO.
Coue icil revien
3 (1)
4.A (1)
I OIZIGINAi-,AGI "NDADA'f'],: 11/28/11
®,Diecu.rrion Motion ❑Resolution ®Ordinance Bid Award ®Public Hearin Otl)er
M/ Dale 11128111 lltg Da <e l7tg Date D1tg Date 12/5/11 A/V Date Mtg Date 11/28/11 Mtg Date
SPONSOR Council Lltlayor HR DCD .Finance Fire [:]IT P&R Police PIV
SPONSOR'S The ordinance approves the 2011 -2012 mid biennium budget amendments. The mid
Sun- MARY biennial budget review and modification is undertaken pursuant to RCW 35A.34.130 and
TMC 3.30.020.
RI xII ?\CiI"I) I3Y cow Ivltg.
CA &P Cmte
F &S Cmte
Transportation Cmte
Utilities Cmte
Arts Comm.
Parks Comm.
Planning Comm.
DATE: 11/08/11
COMMITTEE CHAIR:
HOUGARDY
RECOMMENDATIONS:
SI 1 ()NS01R /ADN4IN. Finance
Cc)n- rnn'I No decision; Forward to Committee of the Whole
COST IMPACT FUND SOURCE
EXI'I?NI)ITURL; RI?QUIRFD AMOUNT BUDGETED APPROPRIATION REQUIRED
$0
Fund Source:
Carnnzents: 5
IMTG.DATEI RECORD OF COUNCIL ACTION
11/28/11
MTG. DATE I ATTACHMENTS
11/28/11 I Informational memorandum dated 11/03/11 REVISED
Ordinance in draft form with attachments
Minutes from the Finance and Safety Committee meeting of 11/08/11
12/05/11
1
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City of Tukwila
Jim Haggerton, Mayor
INFORMATIONAL MEMORANDUM
TO: Mayor Haggerton
Finance and Safety Committee
FROM: Peggy McCarthy, Interim Finance Director
DATE: November 22, 2011
SUBJECT: Mid Biennial Review and Modification of the 2011 -2012 Budget
(Updated following Finance Safety Committee Meeting and 11 -21 -11 Workshop,
changes shown in strikethrough underline.)
ISSUE
Adjust the biennial budget to reflect new policies and circumstances, to add appropriations to
funds at risk of exceeding budget in order to remain in compliance with state law, and to
reallocate budget authority among General Fund departments to prevent over budget situations,
consistent with past City practice.
BACKGROUND
The mid biennial budget adjustments are a refinement of the budget and are undertaken
pursuant to TMC 3.30.020 and RCW 35A.34.130. The ordinance amending the budget, if
necessary, must be passed before the end of the calendar year. The purpose and type of
adjustments proposed for the 2011 -2012 budget modification are as follows:
Revenue Backed Expenditures These expenditures have offsetting revenue sources
such as grant revenue.
Reallocation of Budget Among Departments These adjustments reallocate expenditure
budget from departments expected to be under budget to departments at risk of going
over budget.
Council Decisions Budget Additions These adjustments add budget in support of
Council decisions and as a result of circumstances necessitating additional budget.
Carryover of Unused Budget Unused budget is moved from 2011 to 2012.
Accounting Modifications These adjustments move budget from funds and accounts
no longer used to funds and accounts currently used pursuant to changes in accounting
procedures for purposes of streamlining and simplification.
New Initiatives The COPS Bicycle Team initiative is proposed for 2012 and beyond. A
full description of this initiative will be presented by Police Chief Mike Villa under a
separate memorandum.
K,
INFORMATIONAL MEMO
Page 2
DISCUSSION
General Fund 000
The revenue backed expenditure adjustments comprise the JAG Recovery Act grant which
funded a portion of the Police mobile command unit; the Emergency Management Program
Grant which will fund various emergency management costs in 2012, anticipated WCIA
insurance proceeds funding repair costs for a damaged signal pole and a JAG qrant obtained in
partnership with the Tukwila School district to promote safetv at Showalter Middle School.
The reallocation of budget among departments transfers budget from departments expected
to be under budget for the year Public Works, Mayor's and Parks Recreation to
departments at risk of going over budget City Attorney, Parks Maintenance and Department
20.
City Attorney special matters account has a $100K budget but actual costs to date of $306K
comprised of $94K for criminal prosecution, $69K for DESC vs. Tukwila DCD, $70K for the
Wells Inverse condemnation, $19K for Reed Trucking and $19K for the Whitcutt arbitration.
Additional budqet is proposed to cover a portion of this overage, such that the department will
remain within budget.
The Parks Maintenance salary budget excluded two staff members who were laid off at the end
of 2010 but those jobs were reinstated in 2011, thus creating the over budget situation.
The Department 20 claims and judgment account has a budget of $270K and to date
expenditures of $405K comprised of the City's deductible portion of claims of $250K, the Fort
Dent/Wells claim of $67K, and claims attributable to personnel issues of $87K. Additional
budaet is proposed to cover a portion of this overage, such that the department will remain
within budqet.
The carryover of unused budget moves budget authority from 2011 to 2012 for projects and
initiatives delayed or postponed until 2012. This includes the agenda manager technology
system for the Clerk's office, crime analytical software for the Police Department and
Department 20 transfers to General Government Fund 303 for removal of the flood mitigation
devises and associated trail restoration.
Council decisions or proposals before the Council resulting in added budget or creating new
budget line items include reduction of the indirect cost allocation charqed to the Golf
Course Fund, the operating loan advanced to the Metropolitan Park District for $375K in 2011
and not to exceed $725K in 2012 (this loan will be paid back beginning in 2013); $166K
additional funding of the Reserve Fund 105 in 2011 and $1.2M in 2012. and a proposed $175K
funding of a new permit system for the Community Development department. The latter
initiative will be funded through assessment of a permit technology fee after implementation of
the system. An additional $550K transfer -out to the Golf Course Fund is also proposed (see
Golf Course Fund 411 below for further explanation). This 2011 transfer can be funded by a
$250K budget savings within the transfers -out account (debt service was budgeted for the
SCORE bonds but was paid for through SCORE start-up funds and not charged to the City) and
by a $300K use of ending fund balance.
2291<4 t he exi6tinn b u dget far the General F Rd transfer of Q' 77r1�
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INFORMATIONAL MEMO
Page 3
The new initiative would create a bicycle patrol team for the Tukwila International Boulevard
neighborhood to increase police presence in the area. Police Chief Mike Villa will provide full
details of the initiative under a separate memorandum.
Hotel /Motel Tax Fund 101
The revenue backed Rock N Roll marathon expenditure for professional services is offset by
revenue received from the marathon sponsors, the Competitor Group.
Street Fund 103
Council decisions or proposals before the Council resultina in added budaet or creatinq new
budaet line items include additional fundina for the 42 Avenue residential street proiect.
The expenditure budget carryover of $103K to 2012 is for the design work on 42 Ave S from
Southcenter Blvd to S 160 These costs will be funded through ending fund balance.
Arterial Street Fund 104
The revenue backed expenditure adjustment is for an anticipated grant that will be used to
purchase land right of way for redesign of Andover Park West in connection with the Tukwila
Transit Center project. If the grant is obtained and the right of way purchased, an additional
$78K would be needed from the ending fund balance to fund the transaction.
The expenditure budget carryover to 2012 of $9.2 million is primarily for the Southcenter
Parkway extension project. The revenue budget carryover represents proceeds from the LID
bonds that will be issued in 2012 to reimburse the City for the Southcenter Access Project costs.
Contingency (Reserve) Fund 105
Council decisions or proposals before the Council resultina in added budget or creatinq new
budaet line items include additional funding of the Reserve Fund to comply with fundinq
reauirements stipulated by the Reserve policy, adopted by Council in 2009.
Debt Service Funds 2
Fund 207 serviced the debt on the 1999 General Obligation bond. This bond was refunded in
2008. The budget adjustment transfers the remaining fund balance of $13,300 to Fund 211, the
fund servicing the refunded debt.
The debt service budget for Fund 215 requires an additional $6K to fully service the 2011 debt.
Therefore, additional budget is added.
Council decisions or proposals before the Council resultinq in added budqet or creating new
budaet line items include transferrina the 2003 outstandinq bond balance from the Golf Course
Fund 411 to a aovernmental debt service fund and transferrina cash and investments from the
Land Park Acquisition Fund 301 to the same governmental debt service fund.
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INFORMATIONAL MEMO
Page 4
Land Acquisition Fund 301
Council decisions or proposals before the Council resultina in added budaet or creating new
budget line items include transferring cash and investments from the Land Park Acauisition
Fund 301 to a aovernmental debt service fund for Davment of debt service on the aolf course
portion of the 2003 outstandina bond issue.
The expenditure budget adjustment represents planned land acquisition in 2012 and is
consistent with the CIP proposal. This purchase will be funded through ending fund balance.
Facility Replacement Fund 302
Unused expenditure budget is moved carried over to 2012; funding will be accomplished
through ending fund balance.
General Government Fund 303
The expenditure budget carryover adjustment moves budget to 2012 for the removal of the
flood mitigation devices the Hesco barriers and Super Sacks and the associated trail
restoration.
Council decisions or proposals before the Council resultina in added budaet or creatina new
budaet line items include expenditure budget is added for the bond funded emergency
management measures undertaken in 2011 that were not budgeted including $199K for the
6300 building generator, $104K for the Police incident command vehicle and $273K for the new
phone system.
Water Fund 401
Council decisions or proposals before the Council resulting in added budqet or creatinq new
budaet line items include expenditure budget is —added to the 1995 revenue bond principal
payment account as a result of Council approval of the early redemption of the 1995 revenue
bond.
The accounting modification change moves debt service accounting to the appropriate utility
funds (Funds 401, 402 and 412) from the Water Sewer Revenue Bond Fund 404 to simplify
and streamline the accounting process.
Sewer Fund 402
Budqet Carryover Unused expenditure budget for the Interurban Avenue gravity sewer
project and other projects is moved to 2012.
Council decisions or proposals before the Council resultina in added budaet or creatina new
budaet line items include Ali ieRal budget +s —added to the Fund to cover the cost of the
Andover Park West emergency sewer repair project.
The accounting modification change moves debt service accounting to the appropriate utility
funds (Funds 401, 402 and 412) from the Water Sewer Revenue Bond Fund 404 to simplify
and streamline the accounting process.
Water/ Sewer Revenue Bonds Fund 404
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INFORMATIONAL MEMO
Page 5
The accounting modification change moves debt service accounting to the appropriate utility
funds (Funds 401, 402 and 412) from the Water Sewer Revenue Bond Fund 404 to simplify
and streamline the accounting process.
Golf Fund 411
Council decisions or proposals before the Council resulting in added budget or creatina new
budget line items include expenditure budget is added to support the $114K golf cart purchase.
Revenue budget is added for 2011 through a transfer in from the General Fund to alleviate the
current cash deficit of $279K and cover the December debt service payment of $262K. As has
been discussed before by Administration and Council, the budgeted transfer in from the General
Fund of $225K is not sufficient to cover the General Fund indirect cost allocation charge of
$221 K and the annual debt service costs of $333K. The cash deficit is a result of underfunding
in 2010 as well as 2011. The a dditi„ .al t sfr, in proposed for 2012 is 355 K GOFFIff
the exi6tinn b for the General Ci mr♦ trancfor_in of 'Y25K,.
Surface Water Fund 412
Budget Carrvover Unused expenditure budget is moved to 2012; funding will be
accomplished through ending fund balance.
RECOMMENDATION
The Finance and Safety Committee is being asked to approve the 2011 -2012 Mid- Biennium
Budget Amendment and to move this item forward to the November 28 th Committee of the
Whole meeting and the December 5 th Regular meeting for consideration and approval.
ATTACHMENTS
Draft Ordinance
2011 -2012 Mid Biennium Budget Amendment
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AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, AMENDING ORDINANCE NO. 2319,
WHICH ADOPTED THE CITY OF TUKWILA'S BIENNIAL
BUDGET FOR THE 2011 -2012 BIENNIUM, TO ADOPT AN
AMENDED MID BIENNIUM BUDGET; PROVIDING FOR
SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, on November 22, 2010, Ordinance No. 2319 adopted the 2011 -2012
biennial budget of the City of Tukwila, 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, a public hearing on the proposed mid biennium budget amendment
was advertised and held on November 28, 2011;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. Ordinance Amended. Tukwila Ordinance No. 2319 is hereby amended
with the City Council's adoption of the document entitled "City of Tukwila 2011 -2012
Mid Biennium Budget Amendment," 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
000 General
101 Hotel /Motel Tax
103 Residential Street
104 Arterial Street
105 Contingency
209 Limited Tax G.O. Bonds, 2003
211 LTGO Refunding Bonds, 2008
215 Limited Tax G.O. Bonds, 2010B
404 Water /Sewer Revenue Bonds
411 Foster Golf Course
EXPENDITURES
$114,598,514
$3,796,633
$1,755,171
$56,202,266
$5,255,708
$4,489,882
$1,681,171
$386,900
$0
$4,855,278
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REVENUES
$114,598,514
$3,796,633
$1,755,171
$56,202,266
$5,255,708
$4,489,882
$1,681,171
$386,900
$0
$4,855,278
Page 1 of 2
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Section 3. Copies on File. A complete copy of the final budget for 2011 -2012, 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.
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 2011.
ATTEST /AUTH ENTICATED:
Christy O'Flaherty, CMC, City Clerk
Jim Haggerton, Mayor
APPROVED AS TO FORM BY:
Office of the City Attorney
Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
Attachment: City of Tukwila 2011 -2012 Mid Biennium Budget Amendment
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Page 2 of 2
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CITY OF TUKWILA
2011 -2012 MID BIENNIUM BUDGET AMENDMENT
SUMMARY
Mid Biennial
Adjusted
2011 -2012
2011 -2012
Adjustment
Adopted
100,064
114,598,514
Budget
Fund
220,000
1,755,171
000
General
$114,498,450
101
Hotel /Motel Tax
3,758,033
103
City Street
1,535,171
104
Arterial Street
49,186,266
105
Contingency
3,889,448
107
Fire Equipment Cumulative Reserve
1,673,041
109
Drug Seizure Fund
614,000
207
Limited Tax G.O. Bonds, 1999
208
Limited Tax G.O. Bonds, 2000
209
Limited Tax G.O. Bonds, 2003
1,186,922
210
Limited Tax G.O. Refunding Bonds, 2003
1,002,825
211
Limited Tax G.O. Refunding Bonds, 2008
1,667,871
212
Limited Tax G.O. Bonds, 2009A
60,350
213
Limited Tax G.O. Bonds, 2009B
509,043
214
Limited Tax G.O. Bonds, 2010A
789,750
215
Limited Tax G.O. Bonds, 2010B
380,900
216
Limited Tax G.O. Refunding Bonds Valley Com
403,900
301
Land Acquisition, Recreation Park Development
9,792,015
302
Facility Replacement
3,891,877
303
General Government Improvements
3,658,109
304
Fire Improvements
430,300
401
Water
17,413,433
402
Sewer
15,802,626
404
Water /Sewer Revenue Bonds
1,322,822
405
Bond Reserve
822,000
411
Foster Golf Course
4,305,278
412
Surface Water
9,867,549
501
Equipment Rental
11,418,895
502
Insurance Fund
17,563,949
503
Insurance LEOFF 1 Fund
3,754,886
611
Firemen's Pension
2,995,616
Total
284,195,325
Mid Biennial
Adjusted
Budget
2011 -2012
Adjustment
Budget
100,064
114,598,514
38,600
3,796,633
220,000
1,755,171
7,016,000
56,202,266
1,366,260
5,255,708
1,673,041
614,000
3,302,960
13,300
6,000
(1,322,822)
550,000
11,290,362
4,489,882
1,002, 825
1,681,171
60,350
509,043
789,750
386,900
403,900
9,792,015
3,891,877
3,658,109
430,300
17,413,433
15,802,626
822,000
4,855,278
9,867,549
11,418,895
17, 563, 949
3,754,886
2,995,616
295,485,687
11
CITY OF TUKWILA
2011 -2012 MID BIENNIUM BUDGET AMENDMENT
DETAIL
Biennial Budget
Increase (Decrease)
2011
2012
Revenues Expenditures
GENERAL 00+
Revenue Backed Expenditures
Revenue:
JAG Recovery Act Mobile Command Unit
000.339.216.80.40
104,417
EMPG grant
000.333.970.42.00
82,210
Signal pole damage to be reimbursed by insurance
(WCIA)
000.344.100.00.00
50,000
JAG grant with Tukwila School distrist
76,437
(a)
Total Revenue
230,854
82,210
313,064
Expenditures
JAG Recovery Act Mobile Command Unit
000.10.594.216.64.00
previously not budgeted
104,417
JAG grant with Tukwila School distrist
000.10.xxx.x0x.xx
76,437
(a)
Emergency Management CERT Trainer other
000.11.525.600.xx.xx
82,210
Repair costs Signal pole
000.16.594.440.64.00
50,000
Total Expenditures
230,854
82,210
313,064
Reallocation of Budget Among Departments
Expenditures:
City Attorney
Special Matters
000.06.515.200.41.03
160,000
Parks Maintenance:
Salaries
000.15.576.800.11.00
60,000
Dept 20
Claims and judgements
000.20.514.230.49.03
100,000
Public Works
Unallocated budget reduction (deptunderbudget)
000.13.532.100.00.05
(120,000)
Mayors
Unaliocated budget reduction deptunderbudget)
000.03.513.100.00.05
(90,000)
Parks Recreation
Unallocated budget reduction deptunderbudget)
000.07.574.200.00.05
(110,000)
Total Expenditures
Carryover of Unused Budget
Expenditures:
City Clerk Agenda Manager technology system
000.03.514.300.64.00
(21,000)
21,000
Police Crime Analytical Software
000.10.594.100.64.00
(15,000)
15,000
Dept 20 Transfers -out (Fund 303, Gen Govt)
000.20.597.000.00.00
(2,000,000)
2,000,000
Est Ending Unreserved Fund Balance
000.20.291.840.00.00
2,036,000
(2,036,000)
Total Expenditures
Council Decisions Budget Additions
Revenue
Indirect cost allocation transfer -in
000.397.000.00.00
(213,000)
(a) (213,000)
Total Revenue
(213,000)
Expenditures:
Dept 20 Transfers -out (Fund 105, Reserve)
000.20.597.000.00.00
166,260
1,200,000
(a)
Dept 20 Transfers -out (Fund 103, Residential Street)
000.20.597.000.00.00
220,000
(a)
Dept 20 Transfers -out (Fund 411, Golf course Fund)
000.20.597.000.00.00
550,000
Dept 20 Transfers -out (Fund 212 and 213 SCORE debt
service, not chgd by SCORE)
000.20.597.000.00.00
(250,000)
Dept 20 Transfers -out (Fund 215, debt service)
000.20.597.000.00.00
6,000
Dept 20 Loan to Park District
000.20.599.000.xx.xx
375,000
725,000
DCD Proposed Permit System
000.08.xxx.xxx.xx.xx
175,000
Est Ending Unreserved Fund Balance
000.20.291.840.00.00
(847,260)
(2,533,000)
Total Expenditures
(213,000)
(213,000)
12
CITY OF TUKWILA
2011 -2012 MID BIENNIUM BUDGET AMENDMENT
DETAIL Biennial Budget
Increase (Decrease)
2011 2012 Revenues Expenditures
New Initiatives COP Bicycle Team
11 MIMI Wall 214:533 11115 i-
Expenditures
104.391.100.00.00 (9,230,000)
9,230,000
Revenue
(9,230,000)
9,230,000
Police Department:
104.33x.xxx.xx.xx
6,600,000 (a)
Grant Revenue Tukwila Urban Center
104.333.203.XX.XX
416,000
Unallocated budget reduction (dept underbudget)
000.10.xxx.xxx.xx.xx
(220,000)
Expenditures
(9,230,000)
9,230,000
Salaries and benefits for 3 officers
000.10.xxx.xxx.xx.xx
494,000
345,000
104.01.291.840.00.00
6,522,000 (a)
Care and custody of prisoners (SCORE savings)
000.10.523.600.51.00
7,016,000 7,016,000
(125,000)
Est Ending Unreserved Fund Balance (2011 carry
over from Police dept)
000.20.291.840.00.00
220,000
(220,000)
Fund Total
100,064
100,064
tLIMOTEL TAX FUND 101, A
Revenue Backed Expenditures
Revenue
Other Revenue Competitor Group
101.369.900.00.00
38,600
Total Revenue
38,600
38,600
Expenditures
Professional services Rock N Roll Marathon
101.00.557.302.41.00
38,600
Total Expenditures
38,600
38,600
FUND TOTAL
38,600
38,600
Council Decisions Budget Additions
Revenue
Transfer in
103.397.000.00.00
220,000 (a)
Total Revenue
220,000
220,000
Expenditures:
Professional Services /construction
103.98.595.xx.xx.xx
220,000 (a)
Total Expenditures
220,000
220,000
FUND TOTAL
Carryover of Unused Budget
Expenditures
Professional Services 103.98.595.800.41.00 (130,000) 130,000
Est Ending Unreserved Fund Balance 103.01.291.840.00.00 130,000 (130,000)
Total Expenditures
FUND TOTAL 220,000 220,000
Carryover of Unused Budget
11 MIMI Wall 214:533 11115 i-
Revenue Backed Expenditures
104.391.100.00.00 (9,230,000)
9,230,000
Revenue
(9,230,000)
9,230,000
Grant Revenue various
104.33x.xxx.xx.xx
6,600,000 (a)
Grant Revenue Tukwila Urban Center
104.333.203.XX.XX
416,000
Total Revenue
104.98.595.800.xx.xx (9,230,000)
7,016,000 7,016,000
Expenditures
(9,230,000)
9,230,000
Land Right of way Transit Center
104.98.595.800.61.00
494,000
Est Ending Unreserved Fund Balance
104.01.291.840.00.00
6,522,000 (a)
Total Expenditures
7,016,000 7,016,000
FUND TOTAL
Carryover of Unused Budget
Revenue:
Debt proceeds
104.391.100.00.00 (9,230,000)
9,230,000
Total Revenue
(9,230,000)
9,230,000
Expenditures
Professional Services Construction
Southcenter Parkway
104.98.595.800.xx.xx (9,230,000)
9,230,000
Total Expenditures
(9,230,000)
9,230,000
Ending fund balance
Fund total
7,016,000 7,016,000
13
CITY OF TUKWILA
2011 -2012 MID BIENNIUM BUDGET AMENDMENT
DETAIL
Biennial Budget
Increase
(Decrease)
2011
2012
Revenues
Expenditures
MwaAam
Council Decisions Budget Additions
Revenue:
Transfer in General Fund
105.397.000.00.00
166,260
1,200,000
(a)
Total Revenue
166,260
1,200,000
1,366,260
Expenditure
Est Ending Unreserved Fund Balance
105.00.291.840.00.00
166,260
1,200,000
Total Expenditures
166,260
1,200,000
1,366,260
Fund total
1,366,260
1,366,260
Accounting Modifications:
Expenditure:
Transfer out
207.00.597.000.00.00
13,300
Est Ending Unreserved Fund Balance
207.00.291.840.00.00
(13,300)
Total Expenditures
Fund 207 total
Revenue:
Transfer in Fund 207
211.397.000.00.00
13,300
Total Revenue
13,300
13,300
Expenditure:
Est Ending Unreserved Fund Balance
211.00.291.840.00.00
13,300
Total Expenditures
13,300
13,300
Fund 211 total
Council Decisions Budget Additions
Revenue:
Transfer in General Fund
215.397.000.00.00
6,000
Total Revenue
6,000
6,000
Expenditure:
Principal payment
215.00.592.950.83.00
6,000
Total Expenditures
6,000
6,000
Fund total
Revenue:
Transfer in Land Park Acquisitions
209.397.301.00.00
3,302,960
(a)
Total Revenue
3,302,960
3,302,960
Expenditure:
Debt service payment
209.00.xxx.xxx.xx.xx
333,751
(a)
Est Ending Unreserved Fund Balance
3,302,960
(333,751)
(a)
Total Expenditures
3,302,960
3,302,960
Fund total
3,322,260
3,322,260
{{yy
F E E
Council Decisions Budget Additions
Expenditure:
Transfer out to debt service fund
301.00.597.209.00.00
3,302,960
(a)
Land
301.98.594.760.61.00
1,000,000
Est Ending Unreserved Fund Balance
301.00.291.840.00.00
(3,302,960)
(1,000,000)
(a)
Total Expenditures
Fund total
Carryover of Unused Budget
Expenditure:
Construction project
302.98.594.190.xx.xx
(87,000)
87,000
Est Ending Unreserved Fund Balance
302.00.291.840.00.00
87,000
(87,000)
Total Expenditures
Fund total
M
CITY OF TUKWILA
2011 -2012 MID BIENNIUM BUDGET AMENDMENT
DETAIL
Council Decisions Budget Additions
Construction Projects
Est Ending Unreserved Fund Balance
Total Expenditures
Fund total
303.98.594.190.65.00 600,000
303.00.291.840.00.00 (600,000)
(2,000,000) 2,000,000
Biennial Budget
Increase (Decrease)
N
Council Decisions Budget Additions
Expenditure:
Expenditure:
1995 Revenue bond principal ($1,370,000 payoff
Construction Projects
less December payment)
401.01.597.720.00.00 1,080,000
120,000
1995 Revenue bond principal
401.01.597.720.00.00
(310,000)
1995 Revenue bond interest
401.01.597.820.00.00
(80,494)
Est Ending Working Capital
401.02.293.800.00.00 (1,080,000)
390,494
Accounting Modification
416,000
2006 Revenue bond principal
401.01.597.720.01.00
(33,800)
2006 Revenue bond interest
401.01.597.820.01.00
(29,627)
2006 Revenue bond principal
401.02.582.347.72.00
33,800
2006 Revenue bond interest
401.02.592.347.83.00
29,627
Total Expenditures
402.01.597.820.01.00
Fund total
2006 Revenue bond principal
402.02.582.357.72.00
SR,Ft9ND 402.
777
`5 u
Carryover of Unused Budget
Expenditure:
Construction Projects
402.98.594.353.65.00
(120,000)
120,000
Est Ending Working Capital
402.02.293.800.00.00
120,000
(120,000)
Council Decisions Budget Additions
Professional Services
402.98.594.353.xx.xx
416,000
Est Ending Working Capital
402.02.293.800.00.00
(416,000)
Accounting Modification
2006 Revenue bond principal
402.01.597.720.01.00
(80,600)
2006 Revenue bond interest
402.01.597.820.01.00
(70,649)
2006 Revenue bond principal
402.02.582.357.72.00
80,600
2006 Revenue bond interest
402.02.592.357.83.00
70,649
Total Expenditures
Fund total
Accounting Modification
Revenue:
Investment interest
404.361.110.00.00
(60)
(60)
1995 Revenue bond principal Water /Sewer
404.397.720.00.00
(283,250)
(291,748)
2006 Revenue bond principal Water /Sewer
404.397.720.01.00
(123,600)
(127,308)
1995 Revenue bond interest Water /Sewer
404.397.820.00.00
(117,264)
(120,782)
2006 Revenue bond interest Water /Sewer
404.397.820.01.00
(127,463)
(131,287)
Total Revenue
(651,637)
(671,185) (1,322,822)
Expenditure:
Est Ending Working Capital
404.00.293.800.00.00
(53,435)
(77,341)
1995 Revenue bond principal Water /Sewer
404.00.582.380.72.00
(290,000)
(310,000)
2006 Revenue bond principal Water /Sewer
404.00.582.380.72.01
(105,600)
(105,600)
1995 Revenue bond interest Water /Sewer
404.00.592.380.83.00
(92,068)
(71,937)
2006 Revenue bond interest Water /Sewer
404.00.592.380.83.01
(104,310)
(99,896)
General Government transfer to General Fund
404.00.597.190.00.00
(6,224)
(6,411)
Total Expenditures
(651,637)
(671,185) (1,322,822)
Fund total
(1,322,822) (1,322,822)
15
CITY OF TUKWILA
2011 -2012 MID BIENNIUM BUDGET AMENDMENT
DETAIL
Biennial Budget
Increase (Decrease)
INCREASE IN BIENNIAL BUDGET $11,290,362 $11,290,362
(a) Represents an adjustment added since review of the budget amendments by the Finance Safety Committee on November 8th.
W
2011
2012 Revenues Expenditures
Council Decisions Budget Additions
Revenue:
Transfer in General Fund
411.397.190.00.00
550,000
(a)
Total Revenue
550,000
550,000
Expenditure:
Indirect cost allocation
411.00.597.000.00.00
(213,000) (a)
Small Tools Minor Equipment
411.00.576.680.35.00
114,210
Est Ending Working Capital
411.00.293.800.00.00
435,790
213,000
Total Expenditures
550,000
550,000
Fund total
550,000 550,000
a
Carryover of Unused Budget
Expenditures:
Professional Services
412.98.594.382.41.00
(225,000)
225,000
Land
412.98.594.382.61.00
(40,000)
40,000
Construction Projects
412.98.594.382.65.00
(333,000)
333,000
Est Ending Working Capital
412.02.293.800.00.00
598,000
(598,000)
Fund total
INCREASE IN BIENNIAL BUDGET $11,290,362 $11,290,362
(a) Represents an adjustment added since review of the budget amendments by the Finance Safety Committee on November 8th.
W
Finance Satety Committee Minutes
November 8, 2011— Pace 2
D. Ordinance: 2011 -2012 Budget Amendment
As required by the Revised Code of Washington, staff is seeking Council approval of an ordinance
amending the 2011- 12 Biennial Budget. The amendment includes many items that have been discussed
and addressed throughout the year.
After some discussion, the City Administrator clarified that the Council has the legal authority to approve
city funds and appropriations. The responsibility to transfer dollars within a fund is an Executive function.
Committee Member Robertson asked for specific details regarding the origin of the "surplus" funds from
the Public Works Department, Mayor's Office, and Parks Recreation. Chair Hougardy noted that we
seem to be consistently over budget in the City Attorney's office. Committee Member Hernandez
wondered if the City should at some point consider hiring an in -house attorney. Committee Member
Robertson suggested that staff review the history of budgeted versus actual costs, to improve estimates for
I>k expenditures in the future.
Discussion continued regarding the subsidies for Foster Golf Course. Committee Member Robertson
requested that staff provide a summary of what the General Fund will need to subsidize for the golf
course during the next six years, since it has been difficult to get a clear understanding of the costs related
to the golf course. He also suggested a detailed walk- through of this summary with Councilmembers at
the November 14 COW meeting. UNANIMOUS APPROVAL. FORWARD TO NOVEMBER 28
COW FOR DISCUSSION.
E. Memorandum of Understanding with Washington Cities Insurance Authoritv
Staff is seeking Council approval of a memorandum of understanding with Washington Cities Insurance
Authority (WCIA) which will reduce the City's liability insurance deductible from $100,000 to $25,000.
Interim Finance Director Peggy McCarthy explained that this change in deductible could reduce the
City's overall costs related to insurance. The Committee requested that staff consider reformatting and
simplifying the data and analysis for presentation to the Council. It was also suggested that staff look
specifically at the number and types of claims when this analysis is done next year. UNANIMOUS
APPROVAL. FORWARD TO NOVEMBER 14 COW FOR DISCUSSION.
F. Proaosal: Additional Police StaffinLy
Chief Villa explained that the City had a bicycle patrol on Highway 99 in the mid 1990s. The patrol was
an effective tool in crime mitigation, but was discontinued several years later due to competing interests
and demands in the Department.
The recent closure of the Neighborhood Resource Center has resulted in increased reports by citizens
regarding panhandling and prostitution. The Police Department continues to do whatever it can to create a
safe neighborhood environment in the TIB area, and is looking into re- instating a bicycle patrol.
However, the patrol cannot be staffed with the current number of officers. Funding for the three additional
positions needed, will come from savings from the 2011 budget and with adjustments to the 2012 budget.
UNANIMOUS APPROVAL. FORWARD TO NOVEMBER 14 COW FOR DISCUSSION.
III. MISCELLANEOUS
Meeting adjourned at 6:25 p.m.
Next meeting: Tuesday, November 22, 2011 5:00 p.m. Conference Room #3
9� q Committee Chair Approval
Min t s by JT and KH. Reviewed by PM and KAM.
17