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Home My WebLink AboutFIN 2020-06-08 COMPLETE AGENDA PACKETCity of Tukwila Finance Committee O Verna Seal, Chair O Kathy Hougardy O Zak Idan AGENDA MONDAY, JUNE 81 2020 — 5:30 PM HAZELNUT III IT % E)NFERENCE Reem (At east entFance ef City Hall) Distribution: V. Seal Mayor Ekberg K. Hougardy D. Cline Z. Idan R. Bianchi D. Quinn C. O'Flaherty K. Kruller A. Youn T. McLeod L. Humphrey C. Delostrinos Johnson THIS MEETING WILL NOT BE CONDUCTED AT CITY FACILITIES BASED ON THE GOVERNOR'S PROCLAMATION 20-28. THE PHONE NUMBER FOR THE PUBLIC TO LISTEN TO THIS MEETING IS: 1-253-292-9750, Access Code 682717310# Item Recommended Action Page 1. BUSINESS AGENDA a. 2020 1st Quarter investment report. a. Discussion only. Pg.1 Aaron Williams, Fiscal Coordinator b. March 2020 and COVID-19 impact report. b. Forward to 6/8 C.O.W. Pg.7 Jeff Friend, Fiscal Manager Meeting. c. 2019 year-end financial report. c. Forward to 6/22 C.O.W. Pg.13 Vicky Carlsen, Finance Director Meeting. 2. MISCELLANEOUS Next Scheduled Meeting: Monday, June 22, 2020 SThe City of Tukwila strives to accommodate individuals with disabilities. Please contact the City Clerk's Office at 206-433-1800(TukwilaCityClerk(cbTukwilaWA.gov) for assistance. TO: FROM: BY: CC: DATE: SUBJECT ISSUE City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM Finance Committee Vicky Carlsen, Finance Director Aaron Williams, Fiscal Coordinator Mayor Ekberg May 27, 2020 2020 1st Quarter Cash & Investment Report The Quarterly Cash & Investment Report is provided to the Finance Committee in accordance with the City's Investment Policy. SUMMARY OF INVESTMENT POLICY It is the policy of the City of Tukwila to invest public funds in a manner that will provide maximum security with the highest investment return while meeting the daily cash flow demands of the City while conforming to all state and local statutes governing the investment of public funds. INVESTMENT HOLDINGS As of March 31, 2020, the portfolio totaled $99.1 million comprised of $92.5 million in cash and cash equivalents and $6.6 million in longer term investments. The attached "Cash and Investment Report" provides additional details on the cash and investment holdings of the City. Below is a comparison of the current portfolio allocation compared to the prior year-end. Portfolio Allocation 0313112020 Operating Cash 4.864.744 6% LGIP 72,644,067 73% Money Market 16,065,371 16% Certificates of Deposit 2.060.383 2% Government Agencies 2.313.345 2% Municipal Bonds 2.265.832 2% Government Age iF 1-5c Certificates of Deposit, 3% JJ. 10 i. I41 Money — Market, 159 Portfolio Allocation 1213112019 Operating Cash 13.000.083 11% LGIP 83.231.470 70% Money Market 14.999.032 13% Certificates of Deposit 2.045.201 2% Government Agencies 4.000.918 3% Municipal Bonds 2.264.672 2% 119.641.276 Municipal Bonds, 2% _ Operating sh, 5% i% l INFORMATIONAL MEMO Page 2 INVESTMENT ACTIVITY During the first quarter of 2020 the City received $379 thousand in interest earnings from the LGIP and Money Market accounts. Longer term investments held by the City paid interest totaling $33.8 thousand and $1.7 million in investments were called in the first quarter. No new bond investments were made during this period. Due to the ongoing pandemic significantly reducing revenues, longer term investments are not currently being pursued in order to maintain liquidity. RETURN ON INVESTMENTS The current portfolio yield for the first quarter was 1.49%, Washington State LGIP and the Columbia Bank money market accounts were earning 1.38% and 1.65%, respectively. The Government agency bond investments have an average return of 1.64% and Municipal bonds currently have an average return of 3.21 %. POLICY COMPLIANCE AND LIQUIDITY ANALYSIS The portfolio profile is well within the range of all investment policy parameters. During 2020 we will maintain liquidity to meet the cash flow needs of Public Safety Plan construction. See "Policy Compliance & Liquidity Analysis" attachment for additional detail. The portfolio benchmark is the 2-year treasury rate, which is closely tied to the changes in the Federal Reserve Fed Funds Rate. This rate steadily climbed until late 2018 when several Federal Funds Rate cuts moved the 2-yr treasury note to just above 1.5% at year end 2019. During the first quarter of 2020, in response to the COVID-19 pandemic, there were significant cuts to the Fed Funds Rate bringing it near 0% currently. The chart below illustrates the return over the past 5 years. The investment portfolio will continue to be managed to take advantage of 3 investment opportunities as they arise while maintaining adequate liquidity to 25o% meet obligations. zoosc RECOMMENDATION L50% Presentation is for information only. L00% ATTACHMENTS 2020-Ql Cash and Investment Report 0 Policy Compliance & Liquidity Analysis 000% 2-Yea r Tre as u ry Nate Rate G G 4 4 4 4 O 8 4 4 4 4 G G N O 4 4 4 2 CITY OF TUKWILA Cash and Investment Details CASH & INVESTMENT REPORT March 31, 2020 (a) (c) (d) Agency / Issuer Rating Investment Purchase Maturity Term Par Book Yield to Annualized Moody's Type Date Date Yrs. Value Balance Maturity Return CASH & CASH EQUIVALENTS US Bank Operating Cash Depository various (b) 4,854,744 4,854,744 1.00% 48,547 (e) Washington State Treasurer LGIP Investment Pool various (b) 72,544,067 72,544,067 1.38% 1,000,492 (f) Columbia Bank Money Market various (b) 15,065,371 15,065,371 1.65% 248,579 (f) Total Cash & Cash Equivalents 92,464,182 92,464,182 1.40% 1,297,618 INVESTMENTS Certificates of Deposits Sound Community Bank Certificate of Deposit 3/4/2019 3/4/2021 1 2,060,383 2,060,383 2.97% 61,193 TOTAL CERTIFICATES OF DEPOSIT 2,060,383 2,060,383 2.97% 61,193 Agencies Federal Home Loan Bank US agency 08/2017 8/8/2020 0.4 2,300,000 2,313,345 1.65% 37,950 TOTAL AGENCIES 2,300,000 2,313,345 1.64% 37,950 Taxable Municipal Bonds Port Anacortes WA GO LTD Aa3 LTGO 12/2010 9/1/2020 0.4 340,000 344,604 4.49% 15,256 Douglas County Washington Sch Dist. Aaa UTGO 12/2010 12/1/2020 0.7 400,000 410,440 4.80% 19,200 Port Tacoma WA GO LTD Txbl Ref Aa2 LTGO Refunding 09/2017 12/1/2020 0.7 510,000 515,258 2.50% 12,750 Multnomah County OR GO LTD Aaa Revenue Bonds 08/2017 6/1/2021 1.2 500,000 492,525 2.28% - (g) Burien WA GO LTD Bld Am Bnds Aa2 LTGO 12/2017 6/1/2020 0.2 500,000 503,005 5.13% 25,625 TOTAL MUNICIPAL BONDS 2,250,000 2,265,832 3.21% 72,831 Total Investments 6,610,383 6,639,559 2.59% 171,974 Interest earned from matured/called investments 7,183 TOTAL CASH, CASH EQUIVALENTS & INVESTMENTS 99,074,565 99,103,741 1.49% 1,476,774 Current Portfolio Yield (a) On Callable bonds, term is calculated to final maturity even though call date may occur first; term of liquid investments is one day; on sinking fund bonds, average maturity is used to calculate term. (b) No fixed maturity, funds are available within one day Agencies (c) Yield to Maturity represents average rate for the year for various investment vehicles (d) Annualized Return represents actual earnings for the fiscal year for bonds CDs, (e) Represents earning credit from US Bank. City earned interest up to the amount of fees (f) Represents rate in effect for period ending this report (g) Zero coupon bonds, pays no interest until matured Money 1` Current Portfolio Allocation Municipal s% 11 CITY OF TUKWILA Policy Compliance & Liquidity Analysis CASH & INVESTMENT REPORT March 31, 2020 Liquidity Analysis & Maturity Diversification Funds immediately available - US Bank, State LGIP, Money market Fixed Maturity Investments, maturing in: 0-90 days after Report Date 91-180 days after Report Date 181-270 days after Report Date 271-360 days after Report Date Investments maturing in 1 year or less Investments maturing in 1-2 years Investments maturing in 2-3 years Investments maturing in 3-4 years Investments maturing in 5-10 years Investments maturing in more than 1 year and less than 10 years. TOTALS Financial Institution Diversification US Bank Columbia Bank Sound Community Bank Investments in Financial Institutions Investments in US Government and other non -financial institutions Total Investment Mix Depository State Investment Pool Money market Certificate of Deposit US Agency Municipal Bonds Total Weiahted Averaae Maturities: Certificates of deposit Agencies Municipal bonds Total Investments POLICY MAXIMUM Policy Met? Portfolio A $ 92,464,182 500,000 2,640,000 910,000 2,060,383 2019 6,110,383 2020 500,000 2021 - 2022 2023 As of Report Date Available Available Available in Within 1 Year Within 5 5 - 10 Years $ 92,464,182 $ 92,464,182 6,110,383 6,110,383 500,000 500,000 $ 99,074,565 $ 98,574,565 $ 99,074,565 $ - 99% 100% 0% Portfolio POLICY Policy Amount % of Total MAXIMUM Met? $ 4,854,744 4.9% 50.0% Yes 15,065,371 15.2% 50.0% Yes 2,060,383 2.1 % 50.0% Yes 21,980,497 22.2% 77,094,067 77.8% $ 99,074,565 100.0% Portfolio POLICY Policy Amount % of Total MAXIMUM Met? 4,854,744 4.9% insured by PDPC Yes 72,544,067 73.2% 75.0% Yes 15,065,371 15.2% insured by PDPC Yes 2,060,383 2.1 % insured by PDPC Yes 2,300,000 2.3% 75.0% Yes 2,250,000 2.3% no limit specified in policy Yes 99,074,565 100.0% Years Performance Analysis 0.9 Current portfolio yield 1.49% 0.4 0.6 Benchmarks: 0.6 2 year treasury 0.23% 3.5 Local Govt Invst Pool 1.38% Yes Note: Cash and cash equivalents are available within one day and are not factored into the Total Investments weighted average maturity. 5 9 City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM TO: Finance Committee FROM: Vicky Carlsen, Finance Director BY: Jeff Friend, Fiscal Manager CC: Mayor Ekberg DATE: June 8, 2020 SUBJECT: March 2020 Departmental Budget-to-Actuals and COVID-19 Impact Report Summary The purpose of the March 2020 General Fund Financial Report is to summarize for the City Council the general state of departmental expenditures and to highlight significant items. The following provides a high-level summary of the departmental financial performance. The March 2020 Report is based on financial data available as of May 22, 2020, for the period ending March 31, 2020. The allocated budget is calculated to reflect monthly revenue patterns based on prior year activity. Additional details can be found within the attached financial report. The report also includes information specific to COVID-19 and will be updated twice a month, as outlined in Resolution No. 1987 Section 2 Report Required. Revenues The chart on the next page reflects general fund revenue on a monthly basis. The green bar reflects the adopted budget as amended on December 2, 2019, the blue bar indicates the revised budget reflecting projected reductions due to COVID-19, and the orange bar indicates actuals each month through March. General Fund revenue through March 31st was $13.2 million. The lower than expected actuals in January is mainly due to timing differences in business license renewal. Business license revenue was higher than projected in January and February due to a timing difference resulting in transitioning to the State. Busines license revenue that was anticipated in December 2019 was received in January of this year. March is the first month that the City experienced revenue loss due to the pandemic. Per the chart graph below, actual revenue in March is right in line with expectations. It should also be noted that the revised budget (COVID-19) is higher in June than the adopted budget in anticipation of property owners taking advantage of the ability to delay property tax payments by one month. VA GENERAL FUND REVENUES ■ Adopted Budget m— Revised Budget (Covid-19) Actual $12 c 0 $10 $8 $6 $4 $2 $0 JAN FEB MAR APR MAY JUN JUL AUG SEP 11 OCT NOV DEC Expenditures General Fund expenditures totaled $16.0 million through March, which is $431 thousand less than the revised allocated budget of $16.4 million adjusted for the impacts of the COVID-19 pandemic. $14 c o_ $12 $10 $8 $6 $4 $2 $0 GENERAL FUND EXPENDITURES Adopted Budget _ Revised Budget (Covid-19) Actual JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC INFORMATIONAL MEMO Page 3 COVID Expenditures General Fund expenditures related to the COVID-19 pandemic began to be incurred in March. These expenditures totaled $174,569 for the month and are reported by department in the schedule below. COVID related expenditures in salaries and benefits include time dedicated to the emergency operations center (EOC) as well as time spent analyzing the financial impacts of the pandemic. Overtime and supplies are for time outside of normal operations spent in the EOC as well as time responding directly to COVID-19 related activities. Supplies are for additional PPE and disinfectant supplies. Unbudgeted costs can be applied against CARES Act funding or FEMA funding and will not affect ending fund balance. Budgeted salaries and benefits for time that has been redirected to responding to the pandemic could qualify for reimbursement from CARES Act funding. Any reimbursement for budgeted salaries and benefits would reduce the need for contingency funds because the City had not received confirmation that CARES Act funding would be available. Reimbursement of these costs were not included in the proposal to close the $12 million revenue gap. BUDGETED I UNBUDGETED Department Salaries and Benefits Overtime and Benefits Supplies Department Total Council $ 1,479 $ - $ - $ 1,479 Mayor 25,645 - 215 25,860 Admin Services 16,628 - 381 17,009 Finance 9,189 386 327 9,902 Recreation 45,342 - 623 45,964 DCD 3,193 - 509 3,702 Court 114 137 491 741 Police 13,279 4,379 377 18,035 Fire 16,269 8,015 6,095 30,379 TIS - - 45 45 Public Works 6,440 318 9,039 15,797 Park Maintenance 5,654 - - 5,654 Total $ 143,232 1 $ 13,236 $ 18,101 $ 174,569 9 COVID-19 Related Grants Available to the City There are several grant opportunities now available to the City to offset some of the costs incurred related to the pandemic. Below is a chart listing grant opportunities as well as what the funds may be used for. It should be noted that all of the grants are reimbursement and cannot be used to offset loss of revenue. The chart will be updated as new information becomes available. Staff will return in the near future with a plan to maximize the use of all known, available funding. Grant Amount Eligible Uses Status CARES Act $627,900 - Expenditures incurred Council authorized through Dept. of directly related to Mayor to sign Commerce responding to COVID-19 agreement (supplies, overtime, regular time that has substantially shifted focus to the pandemic, unemployment, etc.) - Providing economic support to those suffering from employment - Providing economic support to business interruptions FEMA No cap, reimburses Unbudgeted expenditures incurred Contract completed. 75% of expenditures directly related to responding to Can submit for not covered with other COVID-19 reimbursement at any resources time FEMA -CARES To be determined Assistance to food pantry In process King County Approximately Assistance to small businesses Gathering information $33,000 CESF — Dept. of $49,000 Expenditures incurred directly Application submitted Justice related to responding to COVID-19 Assistance United Way of Unknown at this time Food distribution during summer Grant awarded King County months EFSP Researching Supplement existing emergency Application deadline Emergency food & shelter program June 10th Food & Shelter Prog HungerCorps Gathering information Gathering information Gathering information VISTA AmeriCorps 10 INFORMATIONAL MEMO Page 5 Expenditure Type Variances The chart below reflects both adopted budget, as amended on December 2, 2019 along with the allocated budget as well as a revised budget that captures the reductions from phase I (reduce overtime, travel and training, capital transfers, and extra labor), phase 11 (departmental budget scrubs), and phase III (labor reductions). It does not currently reflect any use of contingency funds as that will require Council action at a later date. Expenditures are $431 thousand below the revised (COVID-19) allocated budget. GENERALFUND CITY OF TUKW ILA BUDGET REVISED BUDGET ACTUAL COMPARISON OF (COVID-19) RESULTS REVISED BUDGET SALARIES AND BENEFITS ACTUAL OVBRJ(UNDER) 2020 2020 2020 ALLOCATED 2020 ANNUAL ALLOCATED ANNUAL ALLOCATED 2018 2019 2020 BDGT %EXPENDED 11 Salaries 30,064,147 7,516,037 28,423,730 7,448,614 6,819,740 6,916,414 7,235,293 (213,321) 25% 12 Extra Labor 764,697 192,568 91,386 132,314 126,485 162,485 115,373 (16,941) 126% 13 Overtime 1,354,099 345,068 354,099 245,068 347,533 438,748 328,396 83,328 93% 15 Holiday Pay 555,369 - 555,369 - 4,453 5,996 3,900 3,900 1% 21 FICA 2,100,726 525,182 1,928,893 515,390 444,188 448,222 458,077 (57,313) 24% 22 Pension-LEOFF2 913,369 228,342 870,169 224,022 207,671 213,775 222,557 (1,465) 26% 23 Pension-PERS/PSERS 1,805,556 451,389 1,525,232 435,415 416,156 428,769 444,436 9,021 29% 24 Industrial Insurance 934,878 233,720 934,878 233,720 149,178 225,284 259,355 25,636 28% 25 Medical & Dental 6,457,336 1,614,334 6,202,336 1,588,834 1,389,441 1,418,149 1,576,986 (11,848) 25% 26 Unemployment - - 200,000 - 16,622 - 6,681 6,681 3% 28 Uniform/Clothing 8,525 1,0871 8,525 1,087 1 1,265 725 432 1 (654) 59% Total Salaries and Benefits 44,958,702 11,107,725 141,094,618 10,824,462 1 9,922,732 10,258,567 10,651,486 1 (172,976) 26 BUDGET REVISED (COVID-19) BUDGET ACTUAL COMPARISON RESULTS OF SUPPLIES, SERVICES, AND REVISED BUDGET CAPITAL ACTUAL OVER(UNDER) 2020 2020 2020 ALLOCATED 2020 ANNUAL ALLOCATED ANNUAL ALLOCATED 2018 2019 2020 BDGT % EXPENDED 0 Transfers 7,319,140 1,092,285 6,119,140 792,285 2,953,709 2,340,497 984,298 192,013 16% 31 Supplies 1,066,112 299,391 936,890 286,468 221,608 310,851 216,693 (69,775) 23% 34 Items Purchased for resale 22,000 235 22,000 235 - - 235 - 1 35 Small Tools 133,569 22,886 86,569 18,186 21,190 9,416 38,060 19,874 44% 41 Professional Services 5,908,964 1,046,858 5,546,983 1,010,660 1,258,459 1,065,196 874,592 (136,069) 16% 42 Communication 434,600 108,650 429,600 108,150 77,647 78,437 93,517 (14,633) 22% 43 Travel 159,630 34,872 18,496 10,008 45,578 53,653 30,257 20,249 164% 44 Advertising 47,550 10,574 31,550 8,974 5,424 2,209 4,538 (4,436) 14% 45 Rentals and Leases 2,422,514 722,909 1,400,579 620,716 536,111 697,822 323,355 (297,361) 23% 46 Insurance 1,047,762 1,043,128 1,007,762 1,039,128 967,482 883,280 987,519 (51,609) 98% 47 Public Utilities 2,069,101 1,182,345 2,053,101 1,180,745 669,583 1,136,447 1,212,717 31,972 59% 48 Repairs and Maintenance 587,912 216,460 512,912 208,960 73,560 233,836 201,394 (7,565) 39% 49 Miscellaneous 1,273,723 327,842 1,040,875 304,557 427,499 210,743 351,055 46,497 34% 64 Machinery&Equipment 270,000 57,500 1 240,000 54,5001 12,059 - - 1 54,500) - Total Supplies, Services, and Capital 22,762,577 6,165,936 1 19,446,457 5,643,572 1 7,269,908 7,022,386 5,318,230 1 (332,565) 27% Total Expenditures 67,721,279 17,273,661 1 60,541,075 16,468,034 1 17,192,640 17,280,953 15,969,716 1 (505,541) 26% Percent of year completed 25% 11 12 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: June 8, 2020 SUBJECT: 2019 Year -End Financial Summary ISSUE The year-end financial report summarizes for the City Council the Citywide financial results and highlights significant items or trends through 2019. DISCUSSION General Fund revenues totaled $64.5 million and expenditures totaled $65.3. Unreserved fund balance in the General Fund ended the year at $12.6, exceeding reserve policy by $1.1 million. Some highlights of the year include: • Sales and use tax remained stable increasing $53 thousand above 2018 and finishing at $20.6 million • All General Fund departments finished the year under budget • Enterprise funds exceed reserve balance requirements • The City's Standard and Poor's bond rating improved from AA to AA+ • As part of the Public Safety Plan: o $22.8 million of LTGO bonds were issued to fund improvements in order to consolidate the Public Works function at one location and to also fund complete construction of the new Justice Center and fire stations o $37.8 million of UTGO bonds were issued to complete construction of the new Justice Center and fire stations • The value of building permits exceeded $248 million; an increase of $95.7 million over 2018 • Reserve policy met or exceeded in general fund, contingency fund, enterprise funds, and employee healthcare fund, sustaining healthy financial position The City made progress on the Public Safety plan in 2019. Ground was broken on the fire stations and Justice Center. $60.6 million of bonds were issued to fund construction as well as purchase land and improvements supporting the relocation of the Public Works shops. The City will also pay $3.6 million less over the life of the bonds than was originally budgeted due to a higher bond rating and lower interest costs. 13 INFORMATIONAL MEMO Page 2 ATTACHMENTS Year -End 2019 Financial Report Highlights of 2019 General Fund financial reports Other Fund financial reports 14 CITY OF TUKWILA 2019 YEAR-END FINANCIAL REPORT Highlights 15 16 General Fund and Contingency (Reserve) Fund Revenue and Expenditures, Ending Fund Balance General Fund revenue was $2.3 million under budget while departmental expenditures were $1.8 million under budget. Ending fund balance for the general fund, is very close to the original adopted ending fund balance of $12.6 million, which exceeds reserve policy by approximately $1.1 million. General Fund 2019 Revenue vs. Expenditure Year -End 2019 $70,000 $66,814 67,013 $60,000 c� 'o $50,000 t H $40,000 $30,000 Revenue ■ Budget ■ Actual $65,249 Expenditures 17 General Revenues — Taxes Sales and Use Tax Combined sales and use taxes brought in $20.6M in 2019 which exceeded budget by $134.6 thousand and was $85.8 thousand more than the total for 2018. $21,000 $20,500 $20,000 19, c $19,500 w $1! o $19,000 t H $18,500 $18,000 $17,500 Sales Tax $20,579 - 20,444 2017 2018 2019 Actual --*—Budget Property Tax For 2019, property tax revenue totaled $15.6 million; an increase of $368 thousand from 2018 and $378 thousand below budget. Property tax collected was less than budget due to a property tax exemption that was granted by the County after the Council adopted the property tax levy. . Property Tax $16,200 $15,923 $16,000 $15,800 $15,600 $15,400 $15,279 $15,200 $15,546 $14,907 ° $15,000 $15,177 $14,800 $14,600 $14,858 $14,400 $14,200 Utility Tax 2017 2018 2019 tActual Budget I Utility taxes were $685 thousand below budget with total revenue of $3.8 million. This also represents a decline of $224 thousand in utility tax revenue from the prior year. The reduction in revenue is driven primarily by a significant decrease in telephone utility tax revenue. As consumers abandon their land lines, rely more on low cost carriers, and mainly utilize data plans which are not taxed as a telephone service, the tax is impacted negatively. The budget will be adjusted in the 2021-2022 budget cycle to reflect the new reality in telephone utility tax revenue. Utility Tax $4,600 $4,381 4,438 $4,400 $4,293 $4,200 $4,268 $4,000 0 ~ $3,800 =3,754 $3,600 $3,400 2017 2018 2019 tActual t•Budget Interfund utility tax was $2.4 million; $14 thousand under budget but $24 thousand more than 2018. Annual rate increases and maintaining consistent, level consumption has contributed to the increase in interfund utility tax revenue over the last few years. $2,400 $2,350 $2,300 $2,266 c $2,250 o $2,200 $2,161 t $2,150 $2,100 $2,050 2017 Interfund Utility Tax $2,373 2018 tActual tBudget 359 2019 19 Gambling Tax Gambling and excise taxes brought in $4 million which was $428 thousand less than budget but $89.8 thousand more than the prior year. Gambling and Excise Tax $4,500 $4,426 $4,045 c $3,985 $3,999 $4,000 3,909 0 r $3,931 $3,500 2017 2018 2019 Actual Budget 2018 Actual 2019 Actual % Increase Gambling Tax 3,755,686 3,854,495 2.63% Leasehold Tax 153,056 144,020 -5.90% Total 3,908,742 3,998,515 2.301 Admissions Tax Admissions tax brought in $957 thousand which was $49 thousand less than the prior year but $106 thousand over the annual budget. Admissions Tax $1,200 $1,006 $957 $1,000 $760 $774 $850 $800 c $600 0 $726 0 t ~ $400 $200 2017 2018 2019 Actual tBudget 20 General Revenues — Licenses and Permits Business Licenses Business license revenue was $147 thousand under budget with a total amount of $3.4 million; an increase of $564 thousand over the previous year. 4,068 business licenses were issued in 2019 which was an increase of 671 from 2018. It should also be noted that, with the transition to the State for issuing licenses, the expiration date for many licenses was reset to the expiration date with their State license. Licenses that have an expiration date other than December 31 paid a pro -rated license fee which resulted in the under budget situation. Prior to transitioning to the State system, all licenses expired on December 31 and the license fee was not pro -rated for a partial year. Business License Revenue $3,547 $4,000 $3,500 $3,000 $2,835 $2 50 $3,400 $2,500 $2,810 c ° $2,000 $2,749 0 $1,500 $1, 000 $500 2017 2018 2019 --*--Actual --*--Budget Building Permits Revenue from Building Permits and Fees was $2.1 million which was $116 thousand below budget but $140 thousand more than 2018. While the number of permits issued in 2019 (1,799) was slightly higher than 2018 (1,757), the valuation of the permits issued was $248.8 million ; $95.7 million more than the previous year. Building Permits Revenue $2,500 $2,231 $1,915 $1,975 —000 $2,000 � $1,500 $1,385 $1,445 $2,116 ° $1,000 t r $500 2017 2018 Actual Budget 2019 21 Ongoing Expenditures Departmental Departmental expenditures continue to rise each year due to contractual obligations for labor, the total increase in 2019 was $2.7 million over 2018. However, departmental expenditures, in total, were below budget by $1.8 million. $10.0 $9.0 $8.0 $7.0 $6.0 c O $5.0 $4.0 $3.0 $2.0 $1.0 $20.0 $18.0 $16.0 $14.0 N $12.0 c 0 $10.0 $8.0 $6.0 $4.0 $2.0 $7.6 $6.6 $6.7 Public Works/Streets Departmental Expenditures $18.9 <i R n $12.1 $12.4 $12.6 Police Fire ■ 2017 ■ 2018 2019 Departmental Expenditures $5.0 $4.4 $4.6 53.3 $3.5 $3.6 $$2.8 2.5 $2.5 Parks/Recreation DCD Mayor ■ 2017 ■ 2018 2019 $9.5 Support 22 By Category Salaries and benefits were below budget by $1.2 million primarily due to vacancies in several departments, but the majority of vacancies were in the Police Department. Recruitment for police officers has been a challenge for many cities and agencies in the area due to high demand for officers and limited space in the training academy. Other General Fund costs were $598 thousand below budget primarily due to 1) savings on professional services including bringing the TIS help desk services in-house, 2) reduction in fleet charges for ordinary repair and maintenance on existing fleet, and 3) claims and judgements expenditures being less than anticipated. $45.0 $40.0 $35.0 $30.0 o $25.0 $20.0 $15.0 $10.0 $5.0 General Fund Expenditures - By Category $42.7 $40.2 $40.7 520.3 $21.8 $22.6 Salaries and Benefits Supplies and Services ■ 2017 ■ 2018 2019 23 Fund Balance General Fund The General Fund ended 2019 with $12.6 million unreserved fund balance and exceeds reserve policy by approximately $1.1 million. The fund balance policy states that fund balance in the general shall equal or exceed 18% of the previous year general fund revenue, exclusive of significant non -operating, non- recurring revenue. The Contingency Fund ended the year with a fund balance of $7.1 million, which meets the fund balance policy requirement. The fund balance policy states that fund balance in the general shall equal or exceed 10% of the previous year general fund revenue, exclusive of significant non -operating, non -recurring revenue. Additionally, 10% of one-time revenue from the prior year was transferred in from the general fund, contributing to the $545 thousand increase in ending fund balance. General Fund, Contingency Fund Balances $16.0 $14.0 $13.3 $12.0 $4.0 $2.0 General Fund ■ 2017 ■ 2018 2019 e" , 56.6 $7.1 Contingiency Fund FUND General Contingnecy Beginning Balance $ 13,342,662 $ 6,557,161 Revenues 64,497,910 544,817 Expenditures (65,249,205) Ending Fund Balance $ 12,591,367 $ 7,101,978 24 Other Funds Capital Projects Funds Significant work was done on several capital projects. Two residential street projects: 42nd Ave S and 53rd Ave S roadway projects were substantially completed. A number of projects were funded in the arterial street fund including: Boeing Access road Bridge rehab, overlay at seven locations, Boeing Access Road Bridge over Airport Way, improvements to S 1401' St intersection, and S 196th/200t" St Bridge, to name a few. In 2019, the Strander Blvd Extension project was cancelled resulting in the need to repay $1.2 million in grant funds previously received. Half of the funds were repaid in 2019 with the remaining payment due in 2020. Significant progress was made on all projects in the Public Safety Plan. Both the Justice Center and Fire Station 51 is scheduled to open in 2020 and Fire Station 52 should be opening in early 2021. The Fire Department also purchased 2 vehicles, bunker gear, helmets, extrication equipment, and some mobile data computers; all paid for by Public Safety Plan funds. Enterprise Funds The City's reserve policy states that, at the close of each fiscal year, unrestricted balances in Enterprise funds shall equal or exceed 20% of the prior year's revenue exclusive of the effects of GASB Statement 68 as well as significant non -operating, non -recurring revenues. At the close of the 2019 fiscal year, the unrestricted fund balances of the Enterprise funds comply with the City's reserve policy. Healthcare fund The Active Employees Insurance fund has an IBNR (incurred but not reported) reserve of 2.2 times the actuarily determined IBNR exceeding the reserve policy requirement of 1.5 times the actuarily determined IBNR. Appropriate funding levels will be addressed during the 2021-2022 budget cycle. 25 26 CITY OF TUKWILA 2019 YEAR-END FINANCIAL REPORT General Fund Financial Reports 27 w GENERAL FUND REVENUE CITY OF TUKW ILA YTD AS OF DECEMBER 31, 2019 BUDGET ACTUAL 2019 ANNUAL REVENUE TYPE BDGT % CHANGE 2019 Row ANNUAL 2017 2018 2019 OVM(UNDER) %REC'D 2017/2018 2018/2019 1 PROPERTYTAX 15,923,442 14,857,787 15,177,011 15,545,878 (377,564) 98% 2% 2% 2 SALES TAX 20,444,000 18,713,829 20,492,808 20,578,622 134,622 101% 10% 0% 3 ADMISSIONS TAX 850,000 726,207 1,005,862 956,833 106,833 113% 39% (5)% 4 UTILITYTAX 4,438,200 4,268,385 3,977,668 3,753,595 (684,605) 85% (7)% (6)% 5 INTERFUNDUTILITYTAX 2,373,000 2,265,747 2,334,522 2,358,608 (14,392) 99% 3% 1% 6 IGAMBLING & EXCISE TAX 4,426,000 3,984,983 3,908,742 3,998,515 (427,485) 90% (2)% 2% 7 TOTAL GENERAL REVENUE 48,454,642 44,816,937 46,896,613 47,192,051 (1,262,591) 97% 5% 1% 8 BUSINESS LICENSES 3,547,400 2,549,626 2,835,458 3,399,729 (147,671) 96% 11% 20% 9 RENTAL HOUSING 45,000 42,300 64,895 39,523 (5,478) 88% 53% (39)% 10 BUILDING PERMITS 2,231,494 1,914,864 1,975,101 2,115,648 (115,847) 95% 3% 7% 11 TOTAL LICENSES AND PERMITS 5,823,894 4,506,790 4,875,454 5,554,899 (268,995) 95 % 8 % 14 % 12 SALES TAX MITIGATION 840,000 1,099,090 1,025,820 655,127 (184,873) 78% (7)% (36)% 13 FRANCHISE FEE 2,399,500 2,263,353 2,319,028 2,311,075 (88,425) 96% 2% (0)% 14 GRANT REVENUE 1,089,851 943,356 856,221 770,078 (319,773) 71% (9)% (10)% 15 STATE ENTITLEMENTS 405,250 384,458 418,029 539,001 133,751 133% 9% 29% 16 INTERGOVERNMENTAL 561,156 544,398 753,163 561,318 162 100% 38% (25)% 17 TOTAL INTERGOVERNMENTAL REVENUE 5,295,757 5,234,655 5,372,261 4,836,600 (459,157) 91 % 3% (10) % 18 GENERAL GOVERNMENT 57,532 49,260 29,512 58,494 962 102% (40)% 98% 19 SECURITY 660,500 597,227 383,826 666,018 5,518 101% (36)% 74% 20 TRANSPORTATION 389,697 (5,663) 36,214 47,197 (342,500) 12% (740)% 30% 21 PLAN CHECK AND REVIEW FEES 1,251,705 862,500 1,166,212 1,511,497 259,792 121% 35% 30% 22 CULTURE AND RECFEES 601,000 512,709 526,771 525,919 (75,081) 88% 3% (0)% 23 TOTAL CHARGES FOR SERVICES 2,960,434 2,016,033 2,142,534 2,809,125 (151,309) 95 % 6 % 31 % 24 FINES & PENALTIES 329,218 316,145 291,293 251,009 (78,209) 76% (8)% (14)% 25 MISC 1,203,942 1,044,858 2,120,128 1,308,582 104,640 109% 103% (38)% 26 INDIRECT COST ALLOCATION 2,545,645 2,279,058 2,325,643 2,545,644 (1) 100% 2% 9% 27 TOTAL OTHER INCOME 4,078,805 3,640,061 4,737,064 4,105,235 26,430 101% 30% (13)% 28 TOTAL OPERATING REVENUE 66,613,532 60,214,476 64,023,926 64,497,910 (2,115,622) 97% 6% 1% 29 TRANSFERS IN 200,000 300,000 - - (200,000) 0% (100)% 0% 30 TOTAL REVENUE 66,813,532 60,514,476 64,023,926 64,497,910 (2,315,622) 97% 0 0 Percent of year 10091. 29 CITY OF TUKW ILA Year -to -Date as of December 31, 2019 GENERAL FUND EXPENDITURES - BY DEPARTMENT BUDGET ACTUAL COMPARISON OF RESULTS OVER(UNDER) % CHANGE DEPARTMENT 2019 ANNUAL 2017 2018 2019 ANNUAL BDGT % EXPENDED 2017/2018 2018/2019 01 City Council 432,111 356,375 374,120 381,903 (50,208) 88% 5% 2% 03 Mayor 2,617,314 2,505,741 2,785,792 2,493,651 (123,663) 95% 11% (10)% 04 Administrative Services 2,111,509 1,966,773 2,039,895 1,987,279 (124,230) 94% 4% (3)% 05 Finance 2,671,195 2,408,087 2,713,267 2,392,462 (278,733) 90% 13% (12)% 06 Attorney 710,730 664,913 982,922 654,866 (55,864) 92% 48% (33)% 07 Recreation 3,360,188 3,048,617 3,093,303 3,355,041 (5,147) 100% 1% 8% 08 Community Development 3,782,139 3,283,547 3,514,858 3,556,063 (226,076) 94% 7% 1% 09 Municipal Court 1,298,228 1,233,173 1,295,591 1,297,382 (846) 100% 5% 0% 10 Police 19,431,073 17,481,118 17,967,227 18,907,947 (523,126) 97% 3% 5% 11 Fire 12,996,287 12,066,980 12,356,200 12,562,278 (434,009) 97% 2% 2% 12 Technology& Innovation Svcs 2,043,934 1,994,956 2,058,616 1,977,992 (65,942) 97% 3% (4)% 13 Public Works 3,948,613 3,578,462 3,566,458 3,780,318 (168,295) 96% (0)% 6% 15 Park Maintenance 1,676,586 1,351,422 1,515,219 1,676,131 (455) 100% 12% 11% 16 Street Maintenance & Operations 3,792,827 3,037,318 3,098,042 3,791,466 (1,361) 100% 2% 22% 60,872,734 54,977,482 57,361,508 58,814,778 (2,057,956) 97% 4% Subtotal Transfers to: 20 Residential Streets 1,400,000 - - 1,850,000 450,000 132% - 20 Arterial Streets and Bridges 450,000 1,800,000 - - (450,000) - - 20 Contingency Fund 58,568 180,715 164,877 402,841 344,273 688% (9)% 144% 20 Debt Service Funds 3,711,793 2,773,452 4,434,966 3,661,986 (49,807) 99% 60% (17)% 20 Land Acq. And Park Dev. 19,600 122,190 88,190 19,600 100% (28)% (78)% 20 Gen Government Improvements 200,000 200,000 200,000 200,000 100% 0% 0% 20 City Facilities - 141,854 - - - - - 20 Golf Course 300,000 300,000 300,000 300,000 100% 0% 0% Total Expenditures 1 67,012,695 1 60,495,693 62,549,541 65,249,205 1 (1,763,490) 97% 3% 4% Percent of year completed 100% 30 CITY OF TUKW ILA Year -to -Date as of December 31, 2019 GENERAL FUND EXPENDITURES - BY EXPENDITURE TYPE BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL EXPENDITURE TYPE OVER/(UNDER) %CHANGE ALLOCATED % 2019 ANNUAL 2017 2018 2019 BDGT EVENDED 2017/2018 2018/2019 11 Salaries 29,168,283 27,163,092 27,508,645 28,550,123 (618,160) 98% 1% 4% 12 Extra Labor 868,633 653,502 697,233 819,391 (49,242) 94% 7% 18% 13 Overtime 1,637,357 1,513,455 1,506,318 1,724,479 87,122 105% (0)% 14% 15 Holiday Pay 504,517 455,024 448,184 460,543 (43,974) 91% (2)% 3% 21 FICA 2,113,797 1,750,049 1,783,129 1,858,800 (254,997) 88% 2% 4% 22 Pension-LEOFF2 922,744 930,131 942,174 970,203 47,459 105% 1% 3% 23 Pension-PERS/PSERS 1,759,823 1,512,991 1,683,848 1,770,053 10,230 101% 11% 5% 24 Industrial Insurance 863,881 634,001 637,663 774,596 (89,285) 90% 1% 21% 25 Medical & Dental 6,015,730 5,597,627 5,478,650 5,745,036 (270,694) 96% (2)% 5% 26 Unemployment - 13,639 38,356 18,273 18,273 - 181% (52)% 28 Uniform/Clothing 8,525 5,300 5,675 6,353 (2,172) 75% 7% 12% Total Salaries and Benefits 43,863,290 40,228,812 40,729,874 42,697,850 (1,165,440) 97% 1% 5% 20 Transfers 6,139,961 5,518,211 5,188,033 6,434,427 294,466 105% (6)% 24% 31 Supplies 1,451,539 1,112,172 1,119,174 1,506,788 55,249 104% 1% 35% 34 Items Purchased for resale 22,000 20,530 22,488 17,794 (4,206) 81% 10% (21)% 35 Small Tools 163,569 149,000 86,790 111,793 (51,776) 68% (42)% 29% 41 Professional Services 6,653,953 6,245,347 6,708,584 6,262,192 (391,761) 94% 7% (7)% 42 Communication 434,600 400,826 439,626 396,598 (38,002) 91% 10% (10)% 43 Travel 161,630 168,236 169,229 197,517 35,887 122% 1% 17% 44 Advertising 47,550 26,652 37,806 22,981 (24,569) 48% 42% (39)% 45 Rentals and Leases 2,901,035 2,062,559 2,548,742 2,685,516 (215,519) 93% 24% 5% 46 Insurance 1,005,775 888,997 974,066 889,957 (115,818) 88% 10% (9)% 47 Public Utilities 1,999,424 1,915,730 1,947,025 1,983,981 (15,443) 99% 2% 2% 48 Repairs and Maintenance 623,150 662,275 639,545 708,384 85,234 114% (3)% 11% 49 Miscellaneous 1,283,274 978,667 1,858,527 1,224,377 (58,897) 95% 90% (34)% 64 Machinery&Equipment 261,945 117,679 80,033 109,051 (152,894) 42% (32)% 36% Total Supplies, Services, and Capital 23,149,405 20,266,881 21,819,667 22,551,356 (598,049) 97% 8% 3% Total Expenditures 67,012,695 60,495,693 62,549,541 65,249,205 (1,763,490) 97% 3% 4% Percent of year completed 100% 31 CITY OF TUKW ILA GENERAL FUND EXPENDITURES Year -to -Date as of December 31, 2019 CITY COUNCIL BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL EXPENDITURE TYPE OVER/(UNDER) % CHANGE ALLOCATED 2019 ANNUAL 2017 2018 2019 BDGT EXPENDED 2017/2018 2018/2019 11 Salaries 210,657 199,439 205,968 210,885 228 100% 3% 2% 21 FICA 16,861 15,692 16,186 16,599 (262) 98% 3% 3% 23 Pension-PERS/PSERS 13,418 11,285 12,867 13,601 183 101% 14% 6% 24 Industrial Insurance 2,685 2,270 2,349 2,724 39 101% 3% 16% 25 Medical & Dental 61,990 59,057 59,103 62,304 314 101% 0% 5% Total Salaries & Benefits 305,611 287,744 296,473 306,113 502 100% 3% 3% 31 Supplies 3,500 1,899 1,863 2,629 (872) 75% (2)% 41% 41 Professional Services 76,500 24,000 38,707 29,893 (46,607) 39% 61 % (23)% 42 Communication 6,000 4,194 4,482 4,113 (1,887) 69% 7% (8)% 43 Travel 30,000 28,326 26,950 29,758 (242) 99% (5)% 10% 49 Miscellaneous 10,500 10,213 5,645 9,397 (1,103) 89% (45)% 66% Total Operating Expenses 126,500 68,632 77,647 75,790 (50,710) 60% 13% (2)% Total Expenses 432,111 356,375 374,120 381,903 (50,208) 88% 5% 2% Percent of year completed 100% 32 CITY OF TUKW ILA GENERAL FUND EXPENDITURES Year -to -Date as of December 31, 2019 MAYOR BUDGET ACTUAL VARIANCES ACTUAL EXPENDITURE TYPE OVER/(UNDER) % CHANGE ALLOCATED 2019 ANNUAL 2017 2018 2019 BDGT EXPENDED 2017/2018 2018/2019 11 Salaries 989,503 947,846 1,009,739 985,424 (4,079) 100% 7% (2)% 12 Extra Labor 60,800 10,020 38,081 56,173 (4,627) 92% 280% 48% 13 Overtime - - - - 0% 0% 0% 15 Holiday Pay - - - - - 0% 0% 0% 21 FICA 75,110 71,208 77,402 75,336 226 100% 9% (3)% 22 Pension-LEOFF - - - - - 0% 0% 0% 23 Pension-PERS/PSERS 129,435 111,503 130,607 129,211 (224) 100% 17% (1)% 24 Industrial Insurance 3,953 3,069 3,550 5,465 1,512 138% 16% 54% 25 Medical & Dental 191,524 189,012 189,352 175,023 (16,501) 91 % 0% (8)% 26 Unemployment - - - - 0% 0% 0% 28 Uniform/Clothing - - - - 0% 0% 0% Total Salaries & Benefits 1,450,325 1,332,657 1,448,731 1,426,633 (23,692) 98% 9% 3% 31 Supplies 44,531 39,456 33,314 42,024 (2,507) 94% (16)% 26% 41 Professional Services 686,000 732,724 747,186 663,322 (22,678) 97% 2% (11)% 42 Communication 66,600 64,628 71,234 67,053 453 101% 10% (6)% 43 Travel 30,000 16,961 24,182 19,003 (10,997) 63% 43% (21)% 44 Advertising 14,750 11,305 8,703 5,550 (9,200) 38% (23)% (36)% 45 Rentals and Leases 36,773 33,966 22,447 41,073 4,300 112% (34)% 83% 48 Repairs and Maintenance 27,960 22,534 17,299 18,229 (9,731) 65% (23)% 5% 49 Miscellaneous 260,375 245,245 412,695 210,763 (49,612) 81 % 68% -49% 64 Miscellaneous - 6,265 - - 0% (100)% 0% Total Operating Expenses 1,166,989 1,173,084 1,337,061 1,067,018 (99,971) 91% 14% (20)% Total Expenses 2,617,314 2,505,741 2,785,792 2,493,651 (123,663) 95% 11% (10)% Percent of year completed 100% 33 CITY OF TUKW ILA GENERAL FUND EXPENDITURES Year -to -Date as of December 31, 2019 ADMINISTRATIVE SERVICES BUDGET ACTUAL VARIANCES ACTUAL EXPENDITURE TYPE OVER/(UNDER) % CHANGE 2019 ANNUAL 2017 2018 2019 ALLOCATEDBDGT %EXPENDED 2017/2018 2018/2019 11 Salaries 946,494 889,492 891,251 911,286 (35,208) 96% 0% 2% 12 Extra Labor 11,000 3,810 8,327 2,244 (8,756) 20% 119% (73)% 21 FICA 73,261 64,943 65,741 66,894 (6,367) 91 % 1 % 2% 23 Pension-PERS/PSERS 120,574 102,661 108,676 117,070 (3,504) 97% 6% 8% 24 Industrial Insurance 3,605 2,545 2,704 4,051 446 112% 6% 50% 25 Medical & Dental 179,962 156,144 150,097 164,857 (15,105) 92 % (4)% 10 % Total Salaries & Benefits 1,334,896 1,219,594 1,226,796 1,266,945 (67,951) 95% 1% 3% 31 Supplies 23,888 19,403 20,433 26,443 2,555 111% 5% 29% 41 Professional Services 567,045 519,867 596,972 519,741 (47,304) 92% 15% (13)% 42 Communication 40,000 19,658 14,525 31,151 (8,849) 78% (26)% 114% 43 Travel 6,500 8,044 8,548 5,763 (737) 89% 6% (33)% 44 Advertising 8,500 3,170 5,145 300 (8,200) 4% 62% (94)% 45 Rentals and Leases 7,500 8,170 12,427 11,321 3,821 151% 52% (9)% 48 Repairs and Maintenance 9,230 2,994 19,253 8,398 (832) 91 % 543% (56)% 49 Miscellaneous 113,950 165,871 135,795 117,217 3,267 103% (18)% (14)% Total Operating Expenses 776,613 747,178 813,099 720,333 (56,280) 93% 9% Total Expenses 2,111,509 1,966,773 2,039,895 1,987,279 (124,230) 94% 4% (3)% Percent of year completed 100 % 34 CITY OF TUKW ILA GENERAL FUND EXPENDITURES Year -to -Date as of December 31, 2019 FINANCE BUDGET ACTUAL VARIANCES ACTUAL EXPENDITURE TYPE OVERI(UNDER) % CHANGE ALLOCATED 2019 ANNUAL 2017 2018 2019 BDGT EXPENDED 2017/2018 2018/2019 11 Salaries 1,127,381 1,032,821 1,023,395 1,057,938 (69,443) 94% (1)% 3% 12 Extra Labor 25,000 16,715 33,443 46,886 21,886 188% 100% 40% 13 Overtime 10,000 5,654 24,015 29,604 19,604 296% 325% 23% 21 FICA 88,310 78,363 80,914 84,537 (3,773) 96% 3% 4% 23 Pension-PERS/PSERS 143,957 122,566 133,173 139,441 (4,516) 97% 9% 5% 24 Industrial Insurance 4,752 3,076 3,457 5,223 471 110% 12% 51% 25 Medical & Dental 219,823 212,258 193,627 204,289 (15,534) 93% (9)% 6% Total Salaries & Benefits 1,619,223 1,471,453 1,492,023 1,567,918 (51,305) 97% 1% 3% 31 Supplies 18,100 16,378 17,699 10,345 (7,755) 57% 8% (42)% 35 Small Tools 5,000 3,902 3,491 8,842 3,842 177% (11)% 153% 41 Professional Services 186,000 274,791 119,693 102,424 (83,576) 55% (56)% (14)% 42 Communication 600 479 486 480 (120) 80% 2% (1)% 43 Travel 8,000 9,065 4,642 7,731 (269) 97% (49)% 67% 45 Rentals and Leases 3,500 3,002 3,724 6,632 3,132 189% 24% 78% 46 Insurance 394,872 353,462 393,322 346,615 (48,257) 88% 11% (12)% 48 Repairs and Maintenance 78,900 147,712 15,936 77,091 (1,809) 98% (89)% 384% 49 Miscellaneous 357,000 127,844 662,251 219,155 (137,846) 61 % 418% -67% 64 Miscellaneous - - - 45,228 45,228 0% 0% 0% Total Operating Expenses 1,051,972 936,634 1,221,244 824,544 (227,428) 78% 30% (32)% Total Expenses 2,671,195 2,408,087 2,713,267 2,392,462 (278,733) 90% 13% (12)% Percent of year completed 100 % 35 CITY OF TUKW ILA GENERAL FUND EXPENDITURES Year -to -Date as of December 31, 2019 ATTORNEY BUDGET ACTUAL VARIANCES ACTUAL EXPENDITURE TYPE OVER/(UNDER) % CHANGE ALLOCATED % 2019 ANNUAL 2017 2018 2019 BDGT EXPENDED 2017/2018 2018/2019 12 Extra Labor 2,466 4,623 0% 87% (100)% 21 FICA 189 354 - 0% 87% (100)% 24 Industrial Insurance 33 60 5 5 0% 79% (92)% Total Salaries & Benefits 2,688 5,036 5 5 0% 87% 3% 31 Supplies 4,000 2,590 3,573 269 (3,731) 7% 38% (92)% 41 Professional Services 702,230 655,547 972,471 652,516 (49,714) 93% 48% (33)% 45 Rentals and Leases 2,100 2,862 1,827 2,075 (25) 99% (36)% 14% 48 Repairs and Maintenance 1,400 - - - (1,400) 0% 0% 0% 49 Miscellaneous 1,000 1,226 15 - (1,000) 0% (99)% -100% Total Operating Expenses 710,730 662,225 977,887 654,861 (55,869) 92% 48% (33)% Total Expenses 710,730 664,913 982,922 654,866 (55,864) 92% 48% (33)% Percent of year completed 100% 36 CITY OF TUKW ILA GENERAL FUND EXPENDITURES Year -to -Date as of December 31, 2019 RECREATION BUDGET ACTUAL VARIANCES ACTUAL EXPENDITURE TYPE OVER/(UNDER) % CHANGE ALLOCATED 2019 ANNUAL 2017 2018 2019 BDGT IXPENDED 2017/2018 2018/2019 11 Salaries 1,423,376 1,335,148 1,393,077 1,416,373 (7,003) 100% 4% 2% 12 E)dra Labor 516,189 475,268 451,702 504,187 (12,002) 98% (5)% 12% 13 Overtime 464 5,928 6,053 111 (354) 24% 2% (98)% 21 FICA 163,275 135,399 138,544 143,560 (19,715) 88% 2% 4% 23 Pension-PERS/PSERS 180,696 178,730 199,516 205,351 24,655 114% 12% 3% 24 Industrial Insurance 57,982 62,252 59,336 63,552 5,570 110% (5)% 7% 25 Medical & Dental 327,047 317,408 313,685 329,686 2,639 101% (1)% 5% 26 Unemployment - 2,584 1,768 (522) (522) - (32)% (130)% 28 Uniform/Clothing - 225 - - - - - Total Salaries & Benefits 2,669,029 2,512,942 2,563,681 2,662,299 (6,730) 100% 2% 4% 31 Supplies 154,367 129,012 139,104 139,970 (14,397) 91% 8% 1% 34 Items Purchased for resale 22,000 20,530 22,488 17,794 (4,206) 81% 10% (21)% 35 Small Tools 4,251 10,921 7,277 - (4,251) - (33)% 41 Professional Services 220,600 166,442 131,365 299,268 78,668 136% (21)% 128% 42 Communication 11,450 8,089 8,128 10,961 (489) 96% 0% 35% 43 Travel 8,725 18,177 14,473 20,040 11,315 230% (20)% 38% 44 Advertising 21,500 11,422 16,200 15,325 (6,175) 71% 42% (5)0/ 45 Rentals and Leases 58,966 34,304 35,696 58,019 (947) 98% 4% 63% 48 Repairs and Maintenance 50,400 11,592 24,659 27,908 (22,492) 55% 113% 13% 49 Miscellaneous 108,900 88,203 118,359 94,579 (14,321) 87% 34% (20)% 64 Machinery& Equipment 30,000 36,982 11,873 8,877 (21,123) 30% (68)% (25)% Total Operating Expenses 691,159 535,675 529,623 692,742 1,583 100% (1)% 31% Total Expenses 3,360,188 3,048,617 3,093,303 3,355,041 (5,147) 100% 1% 8% Percent of year completed 100% 37 CITY OF TUKW ILA GENERAL FUND EXPENDITURES Year -to -Date as of December 31, 2019 COMMUNITY DEVELOPMENT BUDGET ACTUAL VARIANCES ACTUAL OVER/(UNDER) % CHANGE EXPENDITURE TYPE ALLOCATED 2019 ANNUAL 2017 2018 2019 BDGT EXPENDED 2017/2018 2018/2019 11 Salaries 2,181,068 2,028,438 2,020,788 2,094,493 (86,575) 96% (0)% 4% 12 Extra Labor 120,864 53,079 48,410 28,961 (91,903) 24% (9)% (40)% 13 Overtime 9,694 6,796 15,950 23,242 13,548 240% 135% 46% 21 FICA 172,823 156,066 157,652 161,014 (11,809) 93% 1% 2% 23 Pension-PERS/PSERS 279,482 243,041 258,613 264,927 (14,555) 95% 6% 2% 24 Industrial Insurance 22,280 15,762 15,059 19,622 (2,658) 88% (4)% 30% 25 Medical & Dental 403,644 369,897 356,056 375,827 (27,817) 93% (4)% 6% 28 Uniform/Clothing 975 610 389 554 (421) 57% (36)% 42% Total Salaries & Benefits 3,190,830 2,873,690 2,872,916 2,968,640 (222,190) 93% (0)% 3% 31 Supplies 22,180 61,802 69,076 45,856 23,676 207% 12% (34)% 35 Small Tools 500 181 1,870 12 (488) 2% 935% (99)% 41 Professional Services 332,684 242,200 376,068 329,367 (3,317) 99% 55% (12)% 42 Communication 7,280 9,633 11,630 11,820 4,540 162% 21% 2% 43 Travel 7,000 5,054 6,216 7,441 441 106% 23% 20% 44 Advertising 300 303 - 1,364 1,064 455% - - 45 Rentals and Leases 20,931 16,836 17,923 21,801 870 104% 6% 22% 47 Public Utilities 2,500 2,662 1,712 - (2,500) - (36)% - 48 Repairs and Maintenance 52,635 11,404 454 7,455 (45,180) 14% (96)% 1540% 49 Miscellaneous 145,299 59,782 156,991 162,307 17,008 112% 163% 3% Total Operating Expenses 591,309 409,857 641,941 587,423 (3,886) 99% 57% (8)% Total Expenses 3,782,139 1 3,283,547 3,514,858 3,556,063 (226,076) 94% 7% 1 Percent of year completed 100 % w CITY OF TUKW ILA GENERAL FUND EXPENDITURES Year -to -Date as of December 31, 2019 MUNICIPAL COURT BUDGET ACTUAL VARIANCES ACTUAL EXPENDITURE TYPE OVER/(UNDER) % CHANGE ALLOCATED % 2019 ANNUAL 2017 2018 2019 BDGT EXPENDED 2017/2018 2018/2019 11 Salaries 789,400 756,510 809,372 809,069 19,669 102% 7% (0)% 12 Extra Labor 3,680 558 - - (3,680) 0% (100)% 0% 13 Overtime 4,661 - - - (4,661) 0% 0% 0% 21 FICA 60,452 56,413 60,222 59,251 (1,201) 98% 7% (2)% 23 Pension-PERS/PSERS 99,506 90,172 102,628 103,147 3,641 104% 14% 1% 24 Industrial Insurance 3,482 2,605 2,828 3,866 384 111% 9% 37% 25 Medical & Dental 173,089 163,622 168,568 177,452 4,363 103% 3% 5% Total Salaries & Benefits 1,134,270 1,069,880 1,143,618 1,152,785 18,515 102% 7% 3% 31 Supplies 10,228 15,234 17,634 12,348 2,120 121 % 16% (30)% 35 Small Tools 500 953 - 4,729 4,229 946% (100)% 0% 41 Professional Services 112,180 97,904 86,780 96,312 (15,868) 86% (11)% 11% 42 Communication 9,550 9,083 5,519 3,750 (5,800) 39% (39)% (32)% 43 Travel 6,500 9,391 6,299 6,634 134 102% (33)% 5% 45 Rentals and Leases 7,700 7,653 9,620 5,647 (2,053) 73% 26% (41)% 48 Repairs and Maintenance 1,300 348 10,540 5,005 3,705 385% 2927% (53)% 49 Miscellaneous 16,000 22,729 15,578 10,172 (5,828) 64% (31)% -35% Total Operating Expenses 163,958 163,294 151,972 144,597 (19,361) 88% (7)% (5)% Total Expenses 1,298,228 1,233,173 1,295,591 1,297,382 (846) 100% 5% 0% Percent of year completed 100% 39 CITY OF TUKW ILA GENERAL FUND EXPENDITURES Year -to -Date as of December 31, 2019 POLICE BUDGET ACTUAL VARIANCES ACTUAL EXPENDITURE TYPE OVER/(UNDER) % CHANGE ALLOCATED 2019 ANNUAL 2017 2018 2019 BDGT % EXPENDED 2017/2018 2018/2019 11 Salaries 9,518,393 8,700,593 8,486,861 9,114,283 (404,110) 96% (2)% 7% 12 Extra Labor 15,600 858 20,086 42,002 26,402 269% 2241 % 109% 13 Overtime 770,025 845,730 781,967 854,878 84,853 111 % (8)% 9% 15 Holiday/Kelly Payoff 234,063 211,499 216,425 215,077 (18,986) 92% 2% (1)% 21 FICA 882,567 736,012 718,813 759,624 (122,943) 86% (2)% 6% 22 Pens ion-LEOFF 2 499,781 450,010 443,416 468,898 (30,883) 94% (1)% 6% 23 Pension-PERS/PSERS 161,158 143,903 154,940 172,454 11,296 107% 8% 11% 24 Industrial Insurance 274,757 189,411 192,446 247,313 (27,444) 90 % 2 % 29 % 25 Medical & Dental 1,985,125 1,792,979 1,736,563 1,803,992 (181,133) 91% (3)% 4% 26 Unemployment - 8,932 28,628 13,264 13,264 220% (54)% Total Salaries & Benefits 14,341,469 13,079,927 12,780,145 13,691,786 (649,683) 95% (2)% 7% 31 Supplies 230,750 273,755 286,245 394,983 164,233 171% 5% 38% 35 Small Tools 45,600 41,127 13,382 5,830 (39,770) 13% (67)% (56)% 41 Professional Services 3,036,942 2,743,299 2,939,791 3,017,305 (19,637) 99 % 7% 3 % 42 Communication 121,000 116,565 102,080 94,136 (26,864) 78% (12)% (8)% 43 Travel 41,880 47,434 59,600 71,842 29,962 172% 26% 21% 44 Advertising 2,500 453 7,757 332 (2,168) 13% 1613% (96)% 45 Rentals and Leases 1,119,488 795,836 1,140,567 977,403 (142,085) 87% 43% (14)% 46 Insurance 278,499 230,223 254,359 241,180 (37,319) 87% 10% (5)% 47 Public Utilities 4,400 3,499 2,231 7,314 2,914 166% (36)% 228% 48 Repairs and Maintenance 143,404 65,943 207,289 204,090 60,686 142% 214% (2)% 49 Miscellaneous 65,141 83,057 158,119 172,853 107,712 265% 90% 9% 64 Machinery&Equipment - - 15,662 28,894 28,894 - 84% Total Operating Expenses 5,089,604 4,401,191 5,187,081 5,216,161 126,557 102 % 18 % 1 % Total Expenses 19,431,073 17,481,118 17,967,227 18,907,947 (523,126) 97% 3% 5 % Percent of year completed 100 % CITY OF TUKW ILA GENERAL FUND EXPENDITURES Year -to -Date as of December 31, 2019 FIRE BUDGET ACTUAL VARIANCES ACTUAL EXPENDITURE TYPE OVER/(UNDER) % CHANGE ALLOCATED 2019 ANNUAL 2017 2018 2019 BDGT IXPBNDED 2017/2018 2018/2019 11 Salaries 7,450,089 7,463,759 7,575,800 7,594,717 144,628 102% 2% 0% 12 Extra Labor - 5,124 5,536 8,130 8,130 - 8% 47% 13 Overtime 790,302 537,408 640,208 752,311 (37,991) 95 % 19 % 18 % 15 Holiday Pay 270,454 243,525 231,759 245,466 (24,988) 91% (5)% 6% 21 FICA 228,665 138,286 145,685 149,384 (79,281) 65% 5% 3% 22 Pension-LEOFF2 422,963 480,121 498,758 501,305 78,342 119% 4% 1% 23 Pension-PERS/PSERS 50,022 44,583 51,326 45,307 (4,715) 91 % 15% (12)% 24 Industrial Insurance 387,095 283,231 288,027 341,327 (45,768) 88% 2% 19% 25 Medical & Dental 1,448,650 1,503,239 1,427,818 1,497,956 49,306 103% (5)% 5% Total Salaries & Benefits 11,048,240 10,699,278 10,864,916 11,135,903 87,663 101% 2% 2% 31 Supplies 207,850 147,399 161,781 182,940 (24,910) 88% 10% 13% 35 Small Tools 87,268 4,228 13,071 27,433 (59,835) 31 % 209 % 110 % 41 Professional Services 296,586 236,181 303,392 294,156 (2,430) 99% 28% (3)% 42 Communication 32,170 41,241 42,498 30,654 (1,516) 95% 3% (28)% 43 Travel 7,000 12,512 15,473 16,195 9,195 231% 24% 5% 45 Rentals and Leases 672,616 484,771 496,242 450,807 (221,809) 67% 2% (9)% 46 Insurance 190,402 173,286 191,453 164,888 (25,514) 87% 10% (14)% 47 Public Utilities 73,360 84,095 89,164 82,045 8,685 112% 6% (8)% 48 Repairs and Maintenance 36,921 54,338 43,171 43,621 6,700 118% (21)% 1 % 49 Miscellaneous 143,874 121,719 135,038 133,635 (10,239) 93% 11% (1)% 64 Machinery&Equipment 200,000 7,934 - - (200,000) - Total Operating Expenses 1,948,047 1,367,702 1,491,284 1,426,374 (521,673) 73% 9% (4)% Total Expenses 12,996,287 12,066,980 12,356,200 12,562,278 (434,009) 97% 2% 2 Percent of year completed 100 % 41 CITY OF TUKW ILA GENERAL FUND EXPENDITURES Year -to -Date as of December 31, 2019 TECHNOLOGY & INNOVATION SERVICES BUDGET ACTUAL VARIANCES ACTUAL EXPENDITURE TYPE OVER/(UNDER) % CHANGE ALLOCATED % 2019 ANNUAL 2017 2018 2019 BDGT EXPENDED 2017/2018 2018/2019 11 Salaries 943,058 734,453 900,501 953,461 10,403 101% 23% 6% 12 Extra Labor 2,500 4,147 3,554 6,066 3,566 243% (14)% 71% 13 Overtime - 67,405 2,589 121 121 0% (96)% (95)% 21 FICA 70,766 59,259 66,934 70,758 (8) 100% 13% 6% 23 Pension-PERS/PSERS 119,768 95,573 115,464 121,348 1,580 101% 21% 5% 24 Industrial Insurance 3,078 2,373 2,583 3,984 906 129% 9% 54% 25 Medical & Dental 186,743 144,558 175,197 178,365 (8,378) 96% 21 % 2% Total Salaries & Benefits 1,325,913 1,107,768 1,266,822 1,334,103 8,190 101% 14% 3% 31 Supplies 16,266 6,201 2,082 11,693 (4,573) 72% (66)% 462% 35 Small Tools - 65,473 15,500 37,219 37,219 0% (76)% 140% 41 Professional Services 369,686 429,938 273,328 129,442 (240,244) 35% (36)% (53)% 42 Communication 122,900 112,258 148,446 104,184 (18,716) 85% 32% (30)% 43 Travel 11,500 8,175 525 307 (11,193) 3% (94)% (41)% 45 Rentals and Leases 162,469 149,496 267,043 277,410 114,941 171 % 79% 4% 48 Repairs and Maintenance - 33,827 2,901 12,395 12,395 0% (91)% 327% 49 Miscellaneous 25,200 33,516 29,471 62,244 37,044 247% (12)% 111% 64 Miscellaneous - Capital 10,000 48,303 52,498 8,995 (1,005) 90% 9% (83)% Total Operating Expenses 1 718,021 1 887,188 791,795 643,888 (74,133) 90% (11)% (19)% Total Expenses 1 2,043,934 1 1,994,956 2,058,616 1,977,992 (65,942) 97% 3% (4)% Percent of year completed 100% 42 CITY OF TUKW ILA GENERAL FUND EXPENDITURES Year -to -Date as of December 31, 2019 PUBLIC WORKS BUDGET ACTUAL VARIANCES ACTUAL EXPENDITURE TYPE OVER/(UNDER) % CHANGE ALLOCATED 2019 ANNUAL 2017 2018 2019 BDGT %B(PB4DED 2017/2018 2018/2019 11 Salaries 2,007,483 1,738,138 1,738,246 1,861,702 (145,781) 93% 0% 7% 12 Extra Labor - 1,878 3,151 2,592 2,592 - 68% (18)% 13 Overtime 13,000 26,420 27,682 16,255 3,255 125% 5% (41)% 21 FICA 154,471 129,287 133,837 139,816 (14,655) 91% 4% 4% 23 Pension-PERS/PSERS 254,934 203,246 217,649 240,176 (14,758) 94% 7% 10% 24 Industrial Insurance 33,647 23,982 22,559 27,583 (6,064) 82% (6)% 22% 25 Medical & Dental 430,251 344,197 348,616 399,208 (31,043) 93% 1 % 15% 28 Uniform/Clothing 3,200 1,375 1,461 1,769 (1,431) 55% 6% 21% Total Salaries & Benefits 2,896,986 2,468,522 2,493,202 2,689,101 (207,885) 93% 1 % 8% 31 Supplies 92,950 91,720 78,425 79,789 (13,161) 86% (14)% 2% 35 Small Tools 4,250 5,234 3,682 9,147 4,897 215% (30)% 148°% 41 Professional Services 2,500 41,952 44,779 26,171 23,671 1047% 7% (42)% 42 Communication 12,050 11,149 21,761 19,481 7,431 162% 95% (10)% 43 Travel 1,100 684 1,134 859 (241) 78% 66% (24)% 44 Advertising - - - 50 50 - 45 Rentals and Leases 202,642 153,561 151,517 200,842 (1,800) 99% (1)% 33% 46 Insurance 107,900 107,271 107,581 107,742 (158) 100% 0% 0% 47 Public Utilities 433,000 389,387 384,334 387,002 (45,998) 89% (1)% 1% 48 Repairs and Maintenance 167,400 287,869 261,419 246,505 79,105 147% (9)% (6)% 49 Miscellaneous 27,835 14,222 18,624 13,629 (14,206) 49% 31% (27)% 64 Machinery& Equipment - 6,890 - - - - Total Operating Expenses 1,051,627 1,109,940 1,073,256 1,091,217 39,590 104% (3)% 2% Total Expenses 3,948,613 3,578,462 3,566,458 3,780,318 (168,295) 96% (0)% 6% Percent of year expired 100 % 43 CITY OF TUKW ILA GENERAL FUND EXPENDITURES Year -to -Date as of December 31, 2019 PARK MAINTENANCE BUDGET ACTUAL VARIANCES ACTUAL EXPENDITURE TYPE OVER/(UNDER) % CHANGE ALLOCATED % 2019 ANNUAL 2017 2018 2019 BDGT EXPENDED 2017/2018 2018/2019 11 Salaries 716,720 563,855 644,601 668,505 (48,215) 93% 14% 4% 12 Extra Labor 68,000 24,049 38,225 62,891 (5,109) 92% 59% 65% 13 Overtime 2,137 1,669 385 341 (1,796) 16% (77)% (11)% 21 FICA 62,400 44,165 53,016 55,895 (6,505) 90% 20% 5% 23 Pension-PERS/PSERS 91,023 66,085 87,888 92,418 1,395 102% 33% 5% 24 Industrial Insurance 25,172 17,336 18,638 21,373 (3,799) 85% 8% 15% 25 Medical & Dental 163,035 133,202 145,583 146,496 (16,539) 90% 9% 1% 26 Unemployment - 788 930 3,221 3,221 0% 18% 246% 28 Uniform/Clothing 1,950 1,216 1,545 1,324 (626) 68% 27% (14)% Total Salaries & Benefits 1,130,437 852,366 990,811 1,052,463 (77,974) 93% 16% 3% 31 Supplies 79,400 68,633 95,562 113,904 34,504 143% 39% 19% 35 Small Tools 3,000 5,318 10,587 9,860 6,860 329% 99% (7)% 41 Professional Services 60,800 64,038 52,879 99,734 38,934 164% (17)% 89% 42 Communication 700 2,287 4,631 7,016 6,316 1002% 102% 51% 43 Travel 225 1,305 213 2,960 2,735 1315% (84)% 1290% 44 Advertising - - - 60 60 0% 0% 0% 45 Rentals and Leases 112,960 97,287 97,910 125,881 12,921 111 % 1 % 29% 47 Public Utilities 263,064 249,624 250,635 258,306 (4,758) 98% 0% 3% 48 Repairs and Maintenance 23,000 5,698 7,343 3,566 (19,434) 16% 29% (51)% 49 Miscellaneous 3,000 4,865 4,647 2,380 (620) 79% (4)% -49% Total Operating Expenses 546,149 499,056 524,408 623,667 77,518 114% 5% 19% Total Expenses 1,676,586 1,351,422 1,515,219 1,676,131 (455) 100% 12% 11% Percent of year completed 100 % CITY OF TUKW ILA GENERAL FUND EXPENDITURES Year -to -Date as of December 31, 2019 STREET MAINTENANCE & OPERATIONS BUDGET ACTUAL VARIANCES ACTUAL EXPENDITURE TYPE OVER(UNDER) % CHANGE ALLOCATED 2019 ANNUAL 2017 2018 2019 BDGT EXPENDED 2017/2018 2018/2019 11 Salaries 864,661 772,599 809,047 871,986 7,325 101% 5% 8% 12 Extra Labor 45,000 55,530 42,098 59,258 14,258 132% (24)% 41% 13 Overtime 37,074 16,447 7,471 47,074 10,000 127% (55)% 530% 21 FICA 64,836 64,767 67,829 76,132 11,296 117% 5% 12% 23 Pension-PERS/PSERS 115,850 99,643 110,500 125,602 9,752 108% 11% 14% 24 Industrial Insurance 41,393 26,056 24,067 28,506 (12,887) 69% (8)% 18% 25 Medical & Dental 244,847 212,055 214,384 229,579 (15,268) 94% 1 % 7% 26 Unemployment - 1,334 7,030 2,310 2,310 0% 427% (67)% 28 Uniform/Clothing 2,400 1,874 2,281 2,707 307 113% 22% 19% Total Salaries & Benefits 1,416,061 1,250,304 1,284,705 1,443,154 27,093 102% 3% 3% 31 Supplies 543,529 238,690 192,381 443,594 (99,935) 82% (19)% 131% 35 Small Tools 13,200 11,664 17,929 8,721 (4,479) 66% 54% (51)% 41 Professional Services 4,200 8,821 25,173 2,539 (1,661) 60% 185% (90)% 42 Communication 4,300 1,560 4,205 11,800 7,500 274% 169% 181% 43 Travel 3,200 3,110 975 8,985 5,785 281% (69)% 822% 45 Rentals and Leases 493,390 274,814 291,797 506,604 13,214 103% 6% 74% 46 Insurance 34,102 24,755 27,351 29,532 (4,570) 87% 10% 8% 47 Public Utilities 1,223,100 1,186,463 1,218,949 1,249,314 26,214 102% 3% 2% 48 Repairs and Maintenance 30,600 18,015 29,280 54,122 23,522 177% 63% 85% 49 Miscellaneous 5,200 7,816 5,297 16,046 10,846 309% (32)% 203% 64 Miscellaneous 21,945 11,305 - 17,057 (4,888) 78% (100)% 0% Total Operating Expenses 2,376,766 1,787,014 1,813,337 2,348,313 (28,453) 99% 1% 30% Total Expenses 3,792,827 3,037,318 3,098,042 3,791,466 (1,361) 100% 2% 22% Percent of year completed 100% 45 m CITY OF TUKWILA 2019 YEAR-END FINANCIAL REPORT Other Funds Financial Reports WA City of Tukwila Contingency Fund 105 - Revenue and Expenditures As of December 31, 2019 Annual Budget 2019 Actual Year -End Results Variance Over/(Under) Budget % of Annual Budget REVENUE: Miscellaneous Revenue Investment earnings $ 90,000 $ 141,976 $ 51,976 157.8% Total Miscellaneous Revenue 90,000 141,976 51,976 Transfers in 58,568 402,841 344,273 687.8% Total Revenues 148,568 544,818 396,250 366.7% EXPENDITURES: Indirect Cost Allocation - - - 0.0% Total Expenditures - - - - Change in fund balances 148,568 544,818 396,250 366.7% Beginning Fund Balance 6,557,161 6,557,161 (0) 100.0% Ending Fund Balance $ 6,705,729 $ 7,101,978 $ 396,249 105.9% City of Tukwila Hotel/Motel Tax Fund 101 - Revenue and Expenditures As of December 31, 2019 2019 Variance Annual Actual Over/(Under) % of Annual Budget Year -End Results Budget Budget REVENUE: General Revenue Hotel/Motel Taxes $ 775,000 $ 819,095 $ 44,095 105.7% Total General Revenue 775,000 819,095 44,095 105.7% Miscellaneous Revenue Investment earnings Total Miscellaneous Revenue Total Revenues EXPENDITURES: 11 Salaries 13 Overtime 20 Personnel Benefits 31 Office and operating supplies 41 Professional Services 43 Travel 44 Advertising 45 Operating Rentals and Leases 49 Miscellaneous Indirect Cost Allocation Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 3,000 35,909 32,909 1197.0% 3,000 35,909 32,909 778,000 855,004 77,004 109.9% 55,457 58,040 2,583 104.7% 17,846 18,129 283 101.6% 5,000 2,077 (2,923) 41.5% 452,500 310,707 (141,793) 68.7% 10,000 771 (9,229) 7.7% 113,586 81,808 (31,778) 72.0% - 225 225 - 38,741 35,674 (3,067) 92.1 % - - 0.0% 693,130 507,432 (185,698) 73.2% 84,870 347,572 262,702 409.5% 1,617,625 1,617,625 0 100.0% $ 1,702,495 $ 1,965,198 $ 262,703 115.4% 50 City of Tukwila Drug Seizure Fund 109 - Revenue and Expenditures As of December 31, 2019 2019 Variance Annual Actual Over/(Under) % of Annual Budget Year -End Results Budget Budget REVENUE: Miscellaneous Revenue Investment earnings $ - $ 4,750 $ 4,750 - Other 55,000 83,361 28,361 151.6% Total Miscellaneous Revenue 55,000 88,111 33,111 Total Revenues EXPENDITURES: 31 Office & Operating Supplies 35 Small Tools & Minor Equipment 41 Professional Services 42 Communication 43 Travel 45 Operating Rentals & Leases 48 Repairs and Maintenance 49 Miscellaneous Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 55,000 88,111 33,111 160.2% 25,000 9,639 (15,361) 38.6% 11,000 5,766 (5,234) 52.4% 8,000 2,354 (5,646) 29.4% 11,000 7,198 (3,802) 65.4% - 5,400 5,400 - 5,000 1,595 (3,405) 31.9% 60,000 65,080 5,080 108.5% (5,000) 23,030 28,030 -460.6% 226,507 233,688 7,181 103.2% $ 221,507 $ 256,718 $ 35,211 115.9% 51 City of Tukwila Debt Service Funds 2XX - Revenue and Expenditures As of December 31, 2019 REVENUE: Miscellaneous Revenue Investment earnings Other Total Miscellaneous Revenue Transfers In Total Revenues EXPENDITURES: 71 Debt Service Principal 83 Debt Service Interest Indirect Cost Allocation Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 2019 Variance Annual Actual Over/(Under) % of Annual Budget Year -End Results Budget Budget $ - $ 49,807 7,053 46,794 $ 7,053 (3,013) - 94.0% 49,807 4,179,518 53,847 4,064,086 4,040 (115,432) 97.2% 4,229,325 4,117,933 (111,392) 97.4% 2,578,697 2,012,873 - 2,458,521 1,655,372 - (120,176) (357,501) - 95.3% 82.2% 0.0% 4,591,570 4,113,893 (477,677) 89.6% (362,245) 445,848 4,040 445,652 366,285 (196) -1.1 % 100.0% $ 83,603 $ 449,693 $ 366,090 537.9% 52 City of Tukwila Debt Service UTGO - Revenue and Expenditures As of December 31, 2019 Annual Budget 2019 Actual Year -End Results Variance Over/(Under) Budget % of Annual Budget REVENUE: General Revenue Property Taxes $ 2,841,675 $ 2,835,199 $ (6,476) 99.8% Total General Revenue 2,841,675 2,835,199 (6,476) 99.8% Miscellaneous Revenue Investment earnings - 188 188 - Total Miscellaneous Revenue - 188 188 Total Revenues 2,841,675 2,835,386 (6,289) 99.8% EXPENDITURES: 71 Debt Service Principal 1,370,000 1,370,000 - 100.0% 83 Debt Service Interest/Misc Fees 1,471,675 1,471,675 - 100.0% Indirect Cost Allocation - - - 0.0% Total Expenditures 2,841,675 2,841,675 - 100.0% Change in fund balances - (6,289) (6,289) - Beginning Fund Balance 40,117 95,114 54,997 237.1% Ending Fund Balance $ 40,117 $ 88,825 $ 48,708 221.4% 53 City of Tukwila Debt Service LID, Guaranty Funds - Revenue and Expenditures As of December 31, 2019 Annual Budget 2019 Actual Year -End Results Variance Over/(Under) Budget % of Annual Budget REVENUE: Miscellaneous Revenue LID Assesment Interest 243,937 210,496 (33,441) 86.3% LID Assesment Principal 445,000 515,266 70,266 115.8% Misc Revenue - (5,867) (5,867) - Total Miscellaneous Revenue 688,937 719,895 30,958 104.5% Total Revenues 688,937 719,895 30,958 104.5% EXPENDITURES: 71 Debt Service Principal 445,000 410,000 (35,000) 92.1 % 83 Debt Service Interest/Misc Fees 243,637 217,763 (25,875) 89.4% Indirect Cost Allocation - - - 0.0% Total Expenditures 688,637 627,763 (60,875) 91.2% Change in fund balances 300 92,132 91,832 30710.8% Beginning Fund Balance 1,392,324 1,365,098 (27,226) 98.0% Ending Fund Balance 1,392,624 1,457,231 64,607 104.6% 54 City of Tukwila Street Fund 103 - Revenue and Expenditures As of December 31, 2019 2019 Variance Annual Actual Over/(Under) % of Annual Budget Year -End Results Budget Budget Intergovernmental Revenue Indirect Federal - Cascade View 201,000 - (201,000) 0.0% State Grant - 53rd Ave 514,000 1,099,038 585,038 213.8% State Entitlements - MVFT Cities 285,000 298,535 13,535 104.7% Total Intergovernmental Revenue 1,000,000 1,397,573 397,573 139.8% Miscellaneous Revenue Charges for services 1,682,000 693,426 (988,574) 41.2% Solid Waste/Recycling Utility Tax - 77,604 77,604 - Investment earnings 20,000 1,860 (18,140) 9.3% Plan/Development Contributions - 70,538 70,538 - Other - - - - Total Miscellaneous Revenue 1,702,000 843,428 (858,572) Transfers In 1,850,000 1,850,000 - 100.0% Total Revenues 4,552,000 4,091,000 (461,000) 89.9% EXPENDITURES: 11 Salaries - 2,301 2,301 - 13 Overtime - 719 719 - 20 Benefits - 2,776 2,776 - 31 Office and Operating Supplies - 29,183 29,183 - 35 Small Tools and Minor Equipment - 144,198 144,198 - 41 Professional Services 270,000 44,225 (225,776) 16.4% 44 Advertising - - - - 48 Repairs and Maintenance 130,000 - (130,000) 0.0% 64 Capital outlay 4,216,000 3,308,761 (907,239) 78.5% Indirect Cost Allocation - - - 0.0% Total Expenditures 4,616,000 3,532,163 (1,083,837) 76.5% Change in fund balances (64,000) 558,838 622,838-873.2% Beginning Fund Balance 115,544 115,544 (0) 100.0% Ending Fund Balance 51,544 674,381 622,837 1308.4% 55 City of Tukwila Arterial Street Fund 104 - Revenue and Expenditures As of December 31, 2019 2019 Variance Annual Actual Over/(Under) % of Annual Budget Year -End Results Budget Budget REVENUE: General Revenue Parking Tax 325,000 363,132 38,132 112% MVFT Cities 135,000 151,572 16,572 112% Real Estate Excise Taxes 500,000 668,775 168,775 134% Total General Revenue 960,000 1,183,479 223,479 123.3% Charges for Sevices Park impact Fees 800,000 1,359,533 559,533 169.9% Traffic Impact Fees 535,000 547,889 12,889 102.4% Total Charges for Services 1,335,000 1,907,422 572,422 142.9% Intergovernmental Revenue Department of Trasnportation - Tukwila 187,000 540,720 353,720 289.2% Boeing Access Bridge 1,071,000 825,832 (245,168) 77.1% State Grant - TUC Pedestrian Bridge 566,000 13,966 (552,034) 2.5% Total Charges for Services 1,824,000 1,380,517 (443,483) 75.7% Miscellaneous Revenue Investment earnings 20,000 54,890 34,890 274.5% Contributions/Donations 30,000 13,933 (16,067) 46.4% Total Miscellaneous Revenue 50,000 68,823 18,823 137.6% Total Revenues 4,169,000 4,540,242 371,242 108.9% EXPENDITURES: 11 Salaries 352,034 323,067 (28,967) 91.8% 20 Benefits 125,565 115,616 (9,949) 92.1% 41 Professional Services 856,000 881,944 25,944 103.0% 43 Travel - 29 29 - 44 Advertising - 243 243 - 48 Repairs and Maintenance 1,325,000 2,359,278 1,034,278 178.1% 49 Miscellaneous - 2,714 2,714 - Total Operating Expenses 2,658,599 3,743,093 1,084,494 140.8% Capital Expenses 64 Capital Outlay 3,196,000 1,580,187 (1,615,813) 49.4% 3,196,000 1,580,187 (1,615,813) 49.4% Total Expenditures 5,854,599 5,323,281 (531,318) 90.9% Change in fund balances (1,685,599) (783,039) 902,560 46.5% Beginning Fund Balance 2,873,425 2,873,425 (0) 100.0% Ending Fund Balance 1,187,826 2,090,386 902,560 176.0% 56 City of Tukwila Land Acquisition, Rec and Park Development Fund 301 - Revenue and Expenditures As of December 31, 2019 Annual Budget 2019 Actual Year -End Results Variance Over/(Under) Budget % of Annual Budget REVENUE: General Revenue Excess Prop Tax Levy - Dwmsh Hill 60,000 61,646 1,646 1 Real Estate Excise Taxes - 129,457 129,457 - Total General Revenue 60,000 191,103 131,103 318.5% Fees and Penalties Park Impact Fees - 33,983 33,983 - Total Fees and Penalties - 33,983 33,983 - Intergovernmental Revenue State Grants- Duw amish Hill Preserve 695,000 17,769 (677,231) 2.6% Total Charges for Services 695,000 17,769 (677,231) 2.6% Miscellaneous Revenue Investment earnings 15,000 24,415 9,415 162.8% Total Miscellaneous Revenue 15,000 24,415 9,415 162.8% Trasnfers In 53,320 53,320 - 100.0% Total Revenues 823,320 320,590 (502,730) 38.9% EXPENDITURES: 11 Salaries - 3,510 3,510 - 20 Benefits - 2,259 2,259 - 31 Office and Operating Supplies - 3,935 3,935 - 41 Professional Services 325,000 171,853 (153,147) 52.9% 47 Public Utility Services - 18,049 18,049 - 48 Repairs and Maintenance - 72,409 72,409 - 49 Miscellaneous - 669 669 - Total Operating Expenses 325,000 272,685 (52,315) 83.9% Capital Expenses 64 Capital Outlay 950,000 3,000 (947,000) 0.3% 950,000 3,000 (947,000) 0.3% Total Expenditures 1,275,000 275,685 (999,315) 21.6% Change in fund balances (451,680) 44,905 496,585 -9.9% Beginning Fund Balance 1,019,562 1,133,268 113,706 111.2% Ending Fund Balance 567,882 1,178,173 610,291 207.5% 57 City of Tukwila Facility Replacement Fund 302 - Revenue and Expenditures As of December 31, 2019 Annual Budget 2019 Actual Year -End Results Variance Over/(Under) Budget % of Annual Budget REVENUE: Miscellaneous Revenue Investment earnings 10,000 70,146 60,146 701.5% Total Miscellaneous Revenue 10,000 70,146 60,146 701.5% Total Revenues 10,000 70,146 60,146 701.5% EXPENDITURES: 20 Benefits - 1 1 - 41 Professional Services - 22,792 22,792 - 47 Public Utility Services - 11,206 11,206 - 49 - 6,268 6,268 - Total Operating Expenses - 40,266 40,266 - Capital Expenses 64 Capital Outlay 35,000 - (35,000) 0.0% Total Capital Expenses 35,000 - (35,000) 0.0% Transfers Out 200,000 - (200,000) 0.0% Total Expenditures 235,000 40,266 (194,734) 17.1% Change in fund balances (225,000) 29,879 254,879 -13.3% Beginning Fund Balance 2,282,693 2,221,419 (61,274) 97.3% Ending Fund Balance 2,057,693 2,251,298 193,605 109.4% I City of Tukwila General Govermmnet Improvements Fund 303 - Revenue and Expenditures As of December 31, 2019 2019 Variance Annual Actual Over/(Under) % of Annual Budget Year -End Results Budget Budget REVENUE: Miscellaneous Revenue Investment earnings 500 10,586 10,086 2117.2% Total Miscellaneous Revenue 500 10,586 10,086 2117.2% Transfers In Total Revenues EXPENDITURES: 11 Salaries 12 Extra Labor 20 Benefits 31 Office and Operating Supplies 48 Repairs and Maintenance 64 Machinery and Equipment Total Operating Expenses Capital Expenses Total Capital Expenses 200,000 200,000 - 100.0% 200,500 210,586 10,086 105.0% 111,502 4,508 (106,994) 4.0% - 170 170 - 41,593 1,854 (39,739) 4.5% - 3,732 3,732 - 3,975 3,975 - 17,803 17,803 - 153,095 32,041 (121,054) 20.9% Total Expenditures 153,095 32,041 (121,054) 20.9% Change in fund balances 47,405 178,545 131,140 376.6% Beginning Fund Balance 477,761 477,761 (0) 100.0% Ending Fund Balance 525,166 656,306 131,140 125.0% 59 City of Tukwila Fire Impact Fees Fund 304- Revenue and Expenditures As of December 31, 2019 Annual Budget 2019 Actual Year -End Results Variance Over/(Under) Budget % of Annual Budget REVENUE: Charges for Sevices Fire Impact Fees 950,000 1,238,177 288,177 130.3% Total Charges for Services 950,000 1,238,177 288,177 130.3% Miscellaneous Revenue Investment earnings 100 7,845 7,745 7845.3% Total Miscellaneous Revenue 100 7,845 7,745 7845.3% Total Revenues 950,100 1,246,022 295,922 131.1% EXPENDITURES: Trasnfers Out 1,100,000 1,100,000 - 100.0% Total Expenditures 1,100,000 1,100,000 - 100.0% Change in fund balances (149,900) 146,022 295,922 -97.4% Beginning Fund Balance 167,135 167,135 0 100.0% Ending Fund Balance 17,235 313,158 295,923 1817.0% City of Tukwila Public Safety Plan Fund 305- Revenue and Expenditures As of December 31, 2019 2019 Variance Annual Actual Over/(Under) % of Annual Budget Year -End Results Budget Budget General Revenue Mitigation Fees (Tukwila South) 300,000 300,000 - 100.0% Excise Tax 500,000 539,318 39,318 107.9% State Entitlements - MVFT Cities - 226,273 226,273 - Total Intergovernmental Revenue 800,000 1,065,591 265,591 133.2% Miscellaneous Revenue Investment earnings 300,000 308,335 8,335 102.8% Unrealized Gain/(Loss) on Investments - 57,711 57,711 - Facilities Rent - 25,070 25,070 - Bond Proceeds 58,175,046 55,577,400 (2,597,646) 95.5% Premium on UTGO Bonds - 5,464,392 5,464,392 - Proceeds from sales of Capital Assets 4,889,300 - (4,889,300) 0.0% Total Miscellaneous Revenue 63,364,346 61,432,908 (1,931,438) 97.0% Transfers In 2,850,000 1,100,000 (1,750,000) 38.6% Total Revenues 67,014,346 63,598,499 (3,415,847) 94.9% EXPENDITURES: 35 Small Tools and Minor Equipment 41 Professional Services 45 Operating Rentals & Leases 47 Public Utility Services 49 Miscellaneous 64 Capital Outlay 84 Debt Issue Costs Transfer Out Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 324,578 88,943 (235,635) 27.4% - 117 117 - 10,969 10,969 10,682 10,682 - 22,221 22,221 - 39,272,000 33,614,239 (5,657,761) 85.6% - 644,974 644,974 - 39,596,578 34,392,144 (5,204,434) 86.9% 300,000 134,580 (165,420) 44.9% 39,896,578 34,526,724 (5,369,854) 86.5% 27.117.768 29,071,775 1,954,007 107.2% 15,232,963 15,232,963 (0) 100.0% 42,350,731 44,304,737 1,954,006 104.6% 61 City of Tukwila City Facilities Fund 306- Revenue and Expenditures As of December 31, 2019 2019 Variance Annual Actual Over/(Under) % of Annual Budget Year -End Results Budget Budget REVENUE: Intergovernmental Revenue Total Intergovernmental Revenue - Miscellaneous Revenue Bond proceeds 7,500,000 5,022,600 (2,477,400) 67.0% Premium on bonds sold - 549,244 549,244 - Investment earnings - 13,722 13,722 - Total Miscellaneous Revenue 7,500,000 5,585,566 (1,914,434) 74.5% Total Revenues EXPENDITURES: 64 Capital Outlay 84 Debt Issue Costs 64 Capital Outlay Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 7,500,000 5,585,566 (1,914,434) 74.5% 12, 479, 000 12, 633, 709 154,709 101.2 % - 70,303 70,303 - 12,479,000 12,704,012 225,012 101.8% 1,750,000 (1,750,000) 0.0% 14,229,000 12,704,012 (1,524,988) 89.3% (6,729,000) 13,079,590 (7,118,446) 13,079,590 (389,446) 105.8% 0 100.0% 6,350,590 5,961,144 (389,446) 93.9% 62 City of Tukwila Water Fund 401 - Revenue and Expenditures As of December 31, 2019 2019 Variance Annual Actual Over/(Under) % of Annual Budget Year -End Results Budget Budget REVENUE: Charges for Services Water Sales 7,206,000 6,765,632 (440,368) 93.9% Security - 240 240 - Road/Street Repair Charges - 209,546 209,546 Total Charges for Services 7,206,000 6,975,417 (230,583) 96.8% Miscellaneous Revenue Investment earnings 31,000 115,941 84,941 374.0% Connection Fees 80,000 37,117 (42,883) 46.4% Other - 555 555 - Total Miscellaneous Revenue 111,000 153,614 42,614 138.4% Total Revenues 7,317,000 7,129,031 (187,969) 97.4% EXPENDITURES: 11 Salaries 607,746 590,290 (17,456) 97.1% 12 Extra Labor 4,000 - (4,000) 0.0% 13 Overtime 7,000 13,699 6,699 195.7% 20 Benefits 283,214 201,250 (81,964) 71.1% 31 Office and Operating Supplies 144,300 91,694 (52,606) 63.5% 33 Water Purchased for Resale 3,060,250 2,712,731 (347,519) 88.6% 35 Small Tools and Minor Equipment 11,000 3,351 (7,649) 30.5% 41 Professional Services 482,500 121,989 (360,511) 25.3% 42 Communication 2,500 6,160 3,660 246.4% 43 Travel 1,500 701 (799) 46.7% 45 Operating Rentals and Leases 162,646 138,721 (23,925) 85.3% 46 Insurance 18,051 17,227 (824) 95.4% 47 Public Utility Services 25,370 24,168 (1,202) 95.3% 48 Repairs and Maintenance 15,000 125,721 110,721 838.1% 49 Miscellaneous 2,056,076 1,810,205 (245,871) 88.0% 53 Ext Taxes & Operating Assessments - 182,744 182,744 - 54 Interfund Utility Tax - 175,262 175,262 Total Operating Expenses 6,881,153 6,215,913 (665,240) 90.3% Capital Expenses 64 Capital Outlay 622,500 65,276 (557,224) 10.5% 71 Debt Service Principal 134,242 134,271 29 100.0% 83 Debt Service Interest 13,006 11,329 (1,677) 87.1% 769,748 210,876 (558,872) 27.4% Indirect Cost Allocation - - 0.0% Total Expenditures 7,650,901 6,426,789 (1,224,112) 84.0% Change in fund balances (333,901) 702,242 1,036,143-210.3% Beginning Fund Balance 6,057,771 6,193,145 135,374 102.2% Ending Fund Balance 5,723,870 6,895,387 1,171,517 120.5% 63 City of Tukwila Sewer Fund 402 - Revenue and Expenditures As of December 31, 2019 Annual Budget 2019 Actual Year -End Results Variance Over/(Under) Budget % of Annual Budget REVENUE: Charges for Services Sewer Sales 9,732,000 10,065,915 333,915 103.4% Road/Street Repair Charges - 370,848 370,848 - Total Charges for Services 9,732,000 10,436,763 704,763 107.2% Miscellaneous Revenue Investment earnings 55,000 284,021 229,021 516.4% Connection Fees 125,000 150,084 25,084 120.1% Total Miscellaneous Revenue 180,000 434,104 254,104 241.2% Total Revenues 9,912,000 10,870,867 958,867 109.7% EXPENDITURES: 11 Salaries 385,088 353,653 (31,435) 91.8% 13 Overtime 4,442 8,138 3,696 183.2% 20 Benefits 175,228 143,783 (31,445) 82.1% 31 Office and Operating Supplies 21,600 24,293 2,693 112.5% 33 Metro Sew age Treatment 4,762,000 4,839,714 77,714 101.6% 35 Small Tools and Minor Equipment 5,000 704 (4,296) 14.1% 41 Professional Services 536,000 109,010 (426,990) 20.3% 42 Communication 2,500 5,162 2,662 206.5% 43 Travel 2,000 1,303 (697) 65.1% 44 Advertising 150 - (150) 0.0% 45 Operating Rentals and Leases 92,930 116,085 23,155 124.9% 46 Insurance 10,968 10,828 (140) 98.7% 47 Public Utility Services 43,000 36,534 (6,466) 85.0% 48 Repairs and Maintenance 49,000 179,819 130,819 367.0% 49 Miscellaneous 1,889,736 1,808,895 (80,842) 95.7% 53 Ext Taxes & Operating Assessments - 93,903 93,903 - 54 Interfund Utility Tax - 321,524 321,524 - Total Operating Expenses 7,979,642 8,053,347 73,705 100.9% Capital Expenses 64 Capital Outlay 2,436,000 18,843 (2,417,157) 0.8% 71 Debt Service Principal 326,892 326,892 0 100.0% 83 Debt Service Interest 32,382 29,347 (3,035) 90.6% 2,795,274 375,083 (2,420,191) 13.4% Indirect Cost Allocation - - 0.0% Total Expenditures 10,774,916 8,428,430 (2,346,486) 78.2% Change in fund balances Beginning Fund Balance Ending Fund Balance (862,916) 2,442,438 3,305,354-283.0% 10,212,080 10,541,603 329,523 103.2% 9,349,164 12,984,040 3,634,876 138.9% M City of Tukwila Golf Course Fund 411 - Revenue and Expenditures As of December 31, 2019 Annual Budget 2019 Actual Year -End Results Variance Over/(Under) Budget % of Annual Budget REVENUE: General Revenue Excise Taxes 2,900 4,046 1,146 139.5% Total General Revenue 2,900 4,046 1,146 139.5% Charges for Services Sale of Merchandise 135,000 154,220 19,220 114.2% Green Fees, Instruction 1,041,500 1,099,868 58,368 105.6% Total Charges for Services 1,176,500 1,254,088 77,588 106.6% Miscellaneous Revenue Investment earnings 500 10,208 9,708 2041.7% Rents and Concessions 306,000 321,200 15,200 105.0% Other 8,000 21,610 13,610 270.1% Total Miscellaneous Revenue 314,500 353,019 38,519 112.2% Total Revenues 1,793,900 1,911,153 117,253 106.5% EXPENDITURES: 11 Salaries 12 Extra Labor 13 Overtime 20 Benefits 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 53 Ext Taxes & Operating Assessments 54 Interfund Utility Tax Total Operating Expenses Capital Expenses 64 Capital Outlay Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 616,346 672,439 56,093 109.1 % 101,000 92,701 (8,299) 91.8% 1,000 1,833 833 183.3% 305,978 301,851 (4,127) 98.7% 87,000 99,736 12,736 114.6% 92,000 117,244 25,244 127.4% 62,000 79,523 17,523 128.3% 6,000 11,016 5,016 183.6% 5,600 8,530 2,930 152.3% 500 1,908 1,408 381.7% 5,000 6,399 1,399 128.0% 149,537 125,636 (23,901) 84.0% 23,000 21,516 (1,484) 93.5% 71,700 67,775 (3,925) 94.5% 60,000 47,322 (12,678) 78.9% 231,683 539,017 307,334 232.7% - 4,572 4,572 - - (0) (0) 1,818,344 2,199,018 380,674 120.9% 50,000 - (50,000) 0.0% 50,000 - (50,000) 0.0% 1,868,344 2,199,018 330,674 117.7% (74,444) (287,865) (213,421) 386.7% 640,081 766,224 126,143 119.7% 565,637 478,358 (87,279) 84.6% 65 City of Tukwila Surface Water Fund 412 - Revenue and Expenditures As of December 31, 2019 2019 Variance Annual Actual Over/(Under) % of Annual Budget Year -End Results Budget Budget REVENUE: Charges for Services Surface Water Sales 6,663,000 6,744,495 81,495 101.2% Total Charges for Services 6,663,000 6,744,495 81,495 101.2% Intergovernmental Revenue 2,367,000 309,624 (2,057,376) 13% Miscellaneous Revenue Investment earnings 40,000 52,535 12,535 131.3% Gifts and Bequests - 12,500 12,500 - Other - 1,737 1,737 - Total Miscellaneous Revenue 40,000 66,772 26,772 166.9% Total Revenues EXPENDITURES: 11 Salaries 12 Extra Labor 13 Overtime 20 Benefits 31 Office and Operating Supplies 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 53 Ext Taxes & Operating Assessments 54 Interfund Utility Tax Total Operating Expenses Capital Expenses 64 Capital Outlay 71 Debt Service Principal 83 Debt Service Interest Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 9,070,000 7,119,807 (1,950,193) 78.5% 1,072,529 990,021 (82,508) 92.3% 8,000 2,261 (5,739) 28.3% 9,000 13,086 4,086 145.4% 482,173 337,459 (144,714) 70.0% 87,500 33,618 (53,882) 38.4% 5,000 2,091 (2,909) 41.8% 1,966,850 828,911 (1,137,939) 42.1% 2,000 9,527 7,527 476.3% 2,000 1,626 (374) 81.3% 500 1,047 547 209.4% 407,386 392,433 (14,953) 96.3% 27,077 30,763 3,686 113.6% 107,200 26,031 (81,169) 24.3% 37,000 51,931 14,931 140.4% 1,832,840 864,107 (968,733) 47.1% - 46,202 46,202 - - 674,172 674,172 6,047,055 4,305,286 (1,741,769) 71.2% 2,585,000 293,503 (2,291,497) 11.4% 289,042 289,041 (1) 100.0% 12,127 11,307 (820) 93.2% 2,886,169 593,851 (2,292,318) 20.6% 8,933,224 4,899,137 (4,034,087) 54.8% 136,776 2,220,670 2,083,894 1623.6% 2,595,103 2,884,653 289,550 111.2% 2,731,879 5,105,323 2,373,444 186.9% City of Tukwila Equipment Rental/Replacement Fund 501 - Revenue and Expenditures As of December 31, 2019 REVENUE: Charges for Services ERR O&M Dept Charges Equipment Replacement Charges Transportation Total Charges for Services Miscellaneous Revenue Investment earnings Unrealized Gain/(Loss) on Investments Insurance Proceeds Other Total Miscellaneous Revenue Sale of Capital Assets Transfers In Total Revenues EXPENDITURES: 11 Salaries 12 Extra Labor 13 Overtime 20 Benefits 31 Office and Operating Supplies 34 Items Purchased for Resale 35 Small Tools and Minor Equipment 41 Professional Services 42 Communication 43 Travel 45 Operating Rentals and Leases 46 Insurance 48 Repairs and Maintenance 49 Miscellaneous 53 Ext Taxes & Operating Assessments 64 Capital Outlay Indirect Cost Allocation Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 2019 Variance Annual Actual Over/(Under) % of Annual Budget Year -End Results Budget Budget 2,071,944 1,649,353 (422,591) 79.6% 1,202,726 1,202,726 - 100.0% 3,274,670 2,852,079 (422,591) 87.1 % 14,269 102,599 88,330 719.0% - (3,572) (3,572) - - 152,660 152,660 - 150 310 160 206.6% 14,419 251,998 237,579 1747.7% 30,000 4,716 (25,284) 15.7% 300,000 134,580 (165,420) 44.9% 3,619,089 3,243,373 (375,716) 89.6% 405,959 389,647 (16,312) 96.0% 32,000 11,937 (20,063) 37.3% 1,858 210 (1,648) 11.3% 203,259 152,523 (50,736) 75.0% 3,000 2,970 (30) 99.0% 750,000 633,814 (116,186) 84.5% 5,000 5,199 199 104.0% 4,000 4,838 838 120.9% 2,000 3,985 1,985 199.2% 1,500 1,757 257 117.2% 77,617 106,142 28,525 136.8% 68,853 70,152 1,299 101.9% 120,000 43,749 (76,251) 36.5% 380,158 789,753 409,595 207.7% - 1 1 - 2,380,000 891,715 (1,488,285) 37.5% - - - 0.0% 4,435,204 3,108,393 (1,326,811) 70.1% (816,115) 134,980 951,095 -16.5% 4,294,902 4,178,570 (116,332) 97.3% 3,478,787 4,313,550 834,763 124.0% 67 City of Tukwila Insurance Fund 502 - Revenue and Expenditures As of December 31, 2019 Annual Budget 2019 Actual Year -End Results Variance Over/(Under) Budget % of Annual Budget REVENUE: Charges for Services Employee Benefit Programs 1,200 3,205 2,005 267.1% Total Charges for Services 1,200 3,205 2,005 267.1 % Miscellaneous Revenue Investment earnings 55,995 32,946 (23,049) 58.8% Unrealized Gain/(Loss) on Investments - (7,913) (7,913) - E nployee Trust Contibutions 349,024 199,657 (149,367) 57.2% Employer Trust Contributions 6,157,653 5,859,005 (298,648) 95.1% Total Miscellaneous Revenue 6,562,672 6,083,694 (478,978) 92.7% Bond proceeds - - - - Total Revenues 6,563,872 6,086,900 (476,972) 92.7% EXPENDITURES: 25 Medical, Dental, Life, Optical 6,656,300 6,469,481 (186,819) 97.2% 41 Professional Services 85,199 61,635 (23,564) 72.3% 49 Miscellaneous 163,163 158,102 (5,061) 96.9% Indirect Cost Allocation - - - 0.0% Total Expenditures 6,904,662 6,689,218 (215,444) 96.9% Change in fund balances (340,790) (602,318) (261,528) 176.7% Beginning Fund Balance 1,137,704 610,576 (527,128) 53.7% Ending Fund Balance 796,914 8,258 (788,656) 1.0% a City of Tukwila LEOFF Insurance Fund 503 - Revenue and Expenditures As of December 31, 2019 2019 Variance Annual Actual Over/(Under) % of Annual Budget Year -End Results Budget Budget REVENUE: Intergovernmental Revenue Total Intergovernmental Revenue Miscellaneous Revenue Investment earnings 1,533 3,119 1,586 203.4% Unrealized Gain/(Loss) on Investments - 23,260 23,260 - Employer Trust Contributions 265,000 246,514 (18,486) 93.0% Total Miscellaneous Revenue 266,533 272,893 6,360 102.4% Total Revenues EXPENDITURES: 25 Medical, Dental, Life, Optical 41 Professional Services 49 Miscellaneous Indirect Cost Allocation Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 266,533 272,893 6,360 102.4% 458,756 445,452 (13,304) 97.1% 6,499 195 (6,304) 3.0% 500 - (500) 0.0% - - - 0.0% 465,755 445,647 (20,108) 95.7% (199,222) (172,754) 26,468 86.7% 527,005 597,983 70,978 113.5% 327,783 425,229 97,446 129.7% We 70