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Home My WebLink AboutFIN 2020-06-22 Item 1B - Report - 2020 1st Quarter Financial ReportCity 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 22, 2020 SUBJECT: 2020 11t Quarter Financial Report The quarterly financial report summarizes Citywide financial results and highlights significant items or trends. The first quarter financial report is based on financial data available as of June 11, 2020 for the reporting period ending March 31, 2020. Allocated budgets are calculated based on the patterns of revenue received and expenditures made in the previous year with the current year budget allocated using the same patterns. Additional details can be found in the attached financial reports. This report also includes information specific to the COVID-19. A revised budget resulting from the COVID- 19 pandemic is presented in charts related to General Fund Revenue, General Fund Expenditures (by expenditure type), and on schedules for Residential Streets (103), Arterial Streets (104), and General Government Improvements (303). GENERALFUND The General Fund is the City's largest fund and accounts for most City resources and services including governance, public safety, and administration. Budget Variances Revenues are $695 thousand over the revised allocated budget and expenditures are under the revised allocated budget by $510.6 thousand. General Fund 2020 Revenues vs. Revised Budget(COVID-19) Through March 2020 $14,000 $13,218 $12,523 $12,000 $10,000 $8,000 m 3 ° $6,000 F $4,000 $2,000 Revenues ■ 2020 YTD Revised Budget (COMD-19) ■ 2020 Actual 7 INFORMATIONAL MEMO Page 2 $18,000 $16,000 $14,000 $12,000 c $10,000 'o $8,000 $6,000 $4,000 $2,000 Revenues General Fund 2020 Expenditures vs. Revised Budget (COVID-19) Through March 2020 $16,480 $15,970 Expenditures ■ 2020 YTD Revised Budget (COVID-19) ■ 2020 Actual Through the first quarter, general fund revenues totaled $13.2 million compared to a revised allocated budget of $12.5 million and were $170.6 thousand less than revenues collected for the same period in the prior year. Year -to -Date General Fund Revenues Compared to Revised Budget (COVID-19) Through March 2020 Thousands Sales Tax """ $4,443 Property Tax $626 $538 Licenses and Permits $2,839 $1,582 Intergovernmental Revenue $837 $984 Utility Tax $1,063 $1,256 Gambling and Excise Tax $918 $1,087 Charges For Services M04 $429 Indirect Cost Allocation $659 $659 Interfund Utility Tax $1,129 $1,063 Misc.III $381 $166 Admissions Tax $266 $210 Fines & Penalties $106 $105 $0 $1,000 $2,000 $3,000 $4,000 $5,000 • YTD Actual ■ YTD Revised Budget INFORMATIONAL MEMO Page 3 Sales Tax Retail sales tax revenue was $4.1 million through the first quarter compared to an allocated budget of $4.4 million and was $395.1 thousand less than sales tax revenue collected in the first quarter of the prior year. The chart below reflects projected sales tax revenue through the remainder of 2020 and includes the projected impact of COVID-19. Sales Tax Revenue 2020 -1st Quarter $21,000,000 $18,000,000 $15,000,000 $12,000,000 $9,000,000 $6,000,000 $3,000,000 $0 January February March April May June July August September October November December —A 2020 Adopted Budget --*--2020 Revised Budget (Covid-19) 42020 Actual Property Tax Property tax revenue was $625.6 thousand through the first quarter which was $87.8 thousand more than the allocated budget of $537.7 thousand. It should be noted that the majority of property tax revenue is collected in April/May and October/November of each year. However, some collections are expected to be delayed due to COVID-19. At this time, the City is anticipating a timing difference of when property taxes are collected, but is currently expecting a minimal reduction in total property taxes received by year-end. $18,000,000 $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 Property Tax Revenue 2020 -1' Quarter 2020 Adopted Budget --G--2020 Revised Budget (Covid-19) --0--2020 Actual 9 INFORMATIONAL MEMO Page 4 Other General Fund Revenues $3,000 $2,500 Other General Fund Revenues YTD Budget vs. Actual Through March 2020 $2,839 $2,000 $1,582 $1,500 $1,256 O $1,063 $1,063 $1,129 $1,087 ~ $918 $984 $1,000 $837 $500 $429 $304 $0 ■ M UTILITY TAXES INTERFUND UTILITY TAX GAMBLING AND EXCISE LICENSES AND PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES TAXES REVENUE ■ REVISED BUDGET (COVID-19) ■ YTD Actual • Utility taxes were $1.1 million; $192 thousand less than the allocated budget of $1.3 million. Telephone taxes continue to decline being $24.5 thousand less than the prior year and $142 thousand below allocated budget. The budget will be adjusted to reflect this new normal during the 2021-2022 budget process. • Interfund utility taxes were $1.2 million; $65.6 thousand more than the allocated budget of $1.1 million. • Gambling and excise taxes through March were $917.8 thousand which was $169.7 thousand less than the allocated budget of $1.1 million. Casinos were closed in March due to the COOVID-19 pandemic. • Licenses and permits revenue was $2.8 million; $1.2 million over the allocated budget of $1.6 million. Revenue from business licenses was $2.3 million; $1.2 over the allocated budget of $1.2 million. 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. • Intergovernmental revenue was $837.4 thousand; $147 thousand less than the allocated budget of $984.3 thousand. The variance is primarily due to grant revenue being $190.2 thousand below allocated budget due to timing difference of when reimbursement for grant -related expenditures are submitted for reimbursement to granting agencies. • Charges for services were $303.6 thousand; $125.3 thousand less than the allocated budget of $428.9 thousand. This is primarily due to plan check and review fees being $105.6 thousand under the allocated budget. 10 INFORMATIONAL MEMO Page 5 Expenditures 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 $ 143,2321 $ 13,236 $ 18,101 $ 174, 569 11 INFORMATIONAL MEMO Page 6 $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 12 INFORMATIONAL MEMO Page 7 Year to Date All General Fund departments were under their allocated adopted budget through the first quarter. The chart below reflects expenditures by object code so that the revised COVID-19 budget can be reflected. GENERALFUND CITY OF TUKW ILA BUDGET REVISED BUDGET ACTUAL COMPARISON OF (COVID-19) RESULTS REVISED BUDGET SALARIES AND BENEFITS ACTUAL OVFR/(UNDER) 2020 2020 2020 ALLOCATED 2020 ANNUAL ALLOCATED ANNUAL ALLOCATED 2018 2019 2020 BDGT %IXPENDED 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 1 8,525 1,0871 8,525 1.087 1 1,265 725 432 (654) 5% Total Salaries and Benefits 1 44,958,702 11,107,725 141,094,618 10,824,462 1 9,922,732 10,258,567 10,651,486 (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 1,104,568 6,119,140 804,568 2,953,709 2,340,497 984,298 179,730 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 57,500 240,000 5 5001 2,059 - - 1 54,500) - Total Supplies, Services, and Capital 22,762,577 6,178,218 19,446,457 5,655,855 7,269,908 7,022,386 5,318,230 (337,625) 27 % Total Expenditures 67,721,279 17,285,943 60,541,075 16,480,317 17,192,640 17,280,953 15,969,716 (510,601) 26% Percent of year completed 25 % 13 INFORMATIONAL MEMO Page 8 Fund Balance Ending fund balances as of March 31, 2020 for the General and Contingency Funds are as follows: General Fund Contingency Fund Beginning Fund Balance $ 12,591,367 $ 7,101,978 Revenues 13,218,037 27,881 Expenditures (15,969,716) - Ending Fund Balance $ 9,839,688 $ 7,129,859 The City's reserve policy states that, at the close of each fiscal year, the General Fund unassigned balance shall equal or exceed 18% and the Contingency Fund reserve balance shall equal or exceed 10% of the previous year General Fund revenue, exclusive of significant non -operating, non -recurring revenues. It is expected that fund balances will comply with the City's reserve policy at year-end. The policy also states that any draw down of minimum balances shall occur only upon recommendation of City Administration and approval by City Council through a resolution. Should a draw down occur, the City Administration shall establish a plan, no later than the end of the fiscal year following the decline, to restore the fund balance to the prescribed minimum level. The plan shall be presented to and approved by the City Council. The required General Fund balance at the close of the 2020 fiscal year will be $11.6 million, based on 2019 ongoing revenue. Ending fund balance will fluxuate throughout the year due to timing of property tax receipts; with almost half of this revenue source received in 2nd quarter and the final half received in 4th quarter. Because minimal property tax revenue is received in the 1st quarter, ending fund balance naturally dips below the required amount for cash flow purposes. OTHER FUNDS Capital Project Funds Residential Street Fund (Fund 103) — 42nd Ave S and 53rd Ave S projects are physically and substantially completed, respectively. Amounts owing on these projects represent final payments to contractors. Traffic calming projects are on hold. The fund is still awaiting reimbursement from Seattle City Light for costs associated with the 42nd Ave S and 53rd Ave S projects. General Government Improvements (Fund 303) — The 6300 building dry fire sprinkler system is completed. The TCC siding repairs have not yet started. Bids were received for $127 thousand with the original estimate for this project being $200 thousand. The 2020 facilities study was originally proposed to cost $300 thousand but has been reduced to $190 thousand with completion of only phases I and II. Staff is reworking the scope of this project per comments received from Council at the June 8, 2020 Committee of the Whole meeting. 14 GENERAL FUND REVENUE CITY OF TUKW I LA YTD AS OF MARCH 31, 2020 ADOPTED BUDGET REVISED BUDGET ACTUAL (COVID-19) SUMMARY BY REVENUE TYPE 2020 BDGT 2020 2020 2020 2020 VARIANCE- REVISED ANNUAL ALLOCATED ANNUAL ALLOCATED 2018 2019 2020 BDGT(COVID) % REC'D PROPERTYTAX 16,416,911 537,726 16,416,911 537,726 599,724 509,196 625,551 87,825 4% SALES TAX 20,510,676 4,443,087 12,898,546 4,443,087 4,428,584 4,484,861 4,089,746 (353,341) 20 ADMISSIONS TAX 870,000 210,500 470,246 210,500 253,304 237,448 266,036 55,537 31 UTILITYTAX 4,464,610 1,255,748 3,816,260 1,255,748 1,155,063 1,043,636 1,063,476 (192,272) 24% INTERFUNDUTILITYTAX 2,412,000 1,063,188 2,412,000 1,063,188 684,651 524,800 1,128,803 65,615 47% GAMBLING & EXCISE TAX 4,426,000 1,087,458 2,064,567 1,087,458 983,699 984,768 917,769 (169,688) 21% TOTAL GENERAL REVENUE 49,100,197 8,597,706 38,078,530 8,597,706 8,105,025 7,784,709 8,091,381 (506,325) 16% BUSINESS LICENSES 4,612,400 1,147,208 4,612,400 1,147,208 2,415,676 2,761,831 2,313,415 1,166,207 50% RENTAL HOUSING 45,000 34,323 45,000 34,323 41,340 30,145 39,380 5,057 88% BUILDING PERMITS 2,127,494 400,603 2,127,494 400,603 411,262 392,980 485,918 85,314 23% LICENSES AND PERMITS 6,784,894 1,582,134 6,784,894 1,582,134 2,868,278 3,184,956 2,838,712 1,256,578 42% SALES TAX MITIGATION - - - - 272,548 209,245 - - 0 FRANCHISE FEE 2,469,500 712,297 2,469,500 712,297 633,332 666,524 683,175 (29,122) 28% GRANTREVENUE 877,207 205,408 877,207 205,408 51,381 34,143 15,174 (190,234) 2% STATE ENTITLEMENTS 446,250 58,661 446,250 58,661 89,214 83,797 131,043 72,381 29% INTERGOVERNMENTAL 610,549 7,929 610,549 7,929 4,063 2,519 7,957 27 1 INTERGOVERNMENTAL REVENUE 4,403,506 984,296 4,403,506 984,296 1,050,537 996,228 837,348 (146,947) 19% GENERAL GOVERNMENT 59,532 11,372 59,532 11,372 7,983 3,785 12,358 986 21 SECURITY 680,500 58,696 680,500 58,696 52,899 74,709 51,817 (6,879) 8% TRANSPORTATION 79,000 (1,587) 13 674 540 297 480 (194) 1 PLAN CHECK AND REVIEW FEES 1,168,675 277,939 1,168,675 277,939 168,175 375,715 172,298 (105,641) 15% CULTURE AND REC FEES 601,000 98,795 198,515 80,239 85,382 72,009 66,642 (13,596) 11 CHARGES FOR SERVICES 2,588,707 445,215 2,107,235 428,919 314,980 526,515 303,595 (125,324) 12% FINES & PENALTIES 590,718 104,944 590,718 104,944 69,821 39,103 106,455 1,510 18% MISC 1,170,183 214,392 578,464 165,721 191,070 220,718 381,223 215,502 33% INDIRECT COSTALLOCATION 2,637,288 659,322 2,637,288 659,322 581,411 636,411 659,322 0 25% OTHER INCOME 4,398,189 978,658 1 3,806,470 929,9881 842,302 896,233 1,147,0001 217,012 2696 TOTAL OPERATING REVENUE 67,275,493 12,588,009 55,180,635 12,523,043 13,181,122 13,388,640 13,218,037 694,994 20% TRANSFERS IN 200,000 - 200,000 - - - - I - 0 TOTAL REVENUE 67,475,493 12,588,009 55,380,635 12,523,043 13,181,122 13,388,640 13,218,0371 694,994 209 Percent of year 25% 15 GENERALFUND CITY OF TUKW ILA Year -to -Date as of March 31, 2020 BUDGET ACTUAL COMPARISON OF RESULTS ACTUAL EXPENDITURES BY DEPARTMENT OVERI(UNDER) i CHANGE 2020 2020 ANNUAL ALLOCATED 2018 2019 2020 ALLOCATED BDGT EXPENDED 2018/2019 2019/2020 01 City Council 439,772 95,383 90,184 89,854 89,101 (6,282) 20% (0)% (1)% 03 Mayor 2,652,852 697,304 602,616 592,335 636,238 (61,066) 24% (2)% 7% 04 Administrative Services 2,180,956 453,539 397,871 368,548 435,759 (17,780) 20% (7)% 18% 05 Finance 2,753,260 993,104 845,869 770,812 920,250 (72,853) 33 % (9) % 19 06 Attorney 710,730 124,918 87,161 110,503 119,834 (5,084) 17 % 27 % 8 07 Recreation 3,354,374 806,733 694,954 701,525 748,942 (57,791) 22 % 1 % 7 08 Community Development 3,611,354 870,790 795,362 843,426 800,652 (70,138) 22% 6% (5)% 09 Municipal Court 1,330,951 339,500 307,902 292,598 338,756 (744) 25% (5)% 16% 10 Police 19,194,006 5,000,188 4,631,360 4,563,165 4,361,292 (638,896) 23% (1)% (4)% 11 Fire 13,118,888 3,415,717 3,098,033 3,266,836 3,266,057 (149,661) 25% 5% (0)% 12 Technology& Innovation Svcs 2,099,687 450,136 430,350 399,299 398,609 (51,527) 19% (7)% (0)% 13 Public Works 4,043,635 1,067,173 982,427 981,281 1,046,262 (20,910) 26% (0)% 7% 15 Park Maintenance 1,656,398 487,082 359,948 465,463 473,457 (13,625) 29 % 29 % 2 16 Street Maintenance & Operations 3,255,276 1,444,592 914,895 1,494,812 1,350,210 (94,381) 41% 63% (10)% 60,402,139 16,246,158 14,238,930 14,940,456 14,985,418 (1,260,739) 25% 5 % 0 Subtotal Dept 20 Transfers Out 20 Residnetial Streets 100,000 - - 1,300,000 - - - 20 Arterial Streets 1,000,000 - 20 Contingency Fund 210,000 - - - 20 Debt Serivice Funds 3,637,190 909,298 1,828,709 915,497 909,298 - 25% (50) % (1) 20 Land Acquisition 21,950 5,488 - - - (5,488) - - - 20 General Government Improvement 200,000 50,000 50,000 50,000 (50,000) 0 20 CityFacilities 1,850,000 - 1,000,000 - - - - - - 20 Golf Course 1 300,000 75,000 75.000 75,000 75,000 Total Expenditures 1 67,721,279 17,285,943 17,192,640 17,280,953 15,969,716 (1,260,739) 24 % 1 % (8)° Percent of year completed 25 16 City of Tukwila Contingency Fund 105 - Revenue and Expenditures Year -to -Date as of March 31, 2020 Annual Budget Allocated Budget 2020 Variance Actual Over/(Under) Year -To -Date Allocated Budget % of Annual Budget REVENUE: Miscellaneous Revenue Investment earnings $ 90,000 $ 25,135 $ 27,881 $ 2,746 31.0% Total Miscellaneous Revenue 90,000 25,135 27,881 2,746 31.0% Transfers in 210,000 - - - 0.0% Total Revenues 300,000 25,135 27,881 2,746 9.3% EXPENDITURES: Indirect Cost Allocation - - - - 0.0% Total Expenditures - - - - Change in fund balances 300,000 25,135 27,881 2,746 9.3% Beginning Fund Balance 6,705,729 6,705,729 7,101,978 396,249 105.9% Ending Fund Balance $ 7,005,729 $ 6,730,864 $ 7,129,859 $ 398,995 101.8% 17 City of Tukwila Hotel/Motel Tax Fund 101 - Revenue and Expenditures Year -to -Date as of March 31, 2020 2020 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: General Revenue Hotel/Motel Taxes $ 800,000 $ 151,945 $ 143,836 $ (8,109) 18.0% Total General Revenue 800,000 151,945 143,836 (8,109) 18.0% Miscellaneous Revenue Investment earnings Total Miscellaneous Revenue Total Revenues EXPENDITURES: 11 Salaries 21 FICA 23 PERS 24 Industrial Insurance 25 Medical, Dentail, Life, Optical 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 3,000 801 7,828 7,026 260.9% 3,000 801 7,828 7,026 260.9% 803,000 152,746 151,664 (1,082) 18.9% 56,586 14,147 15,524 1,377 27.4% 4,308 1,077 1,110 33 25.8% 7,183 1,796 1,909 114 26.6% 186 47 71 25 38.2% 6,735 1,684 1,713 30 25.4% 5,000 669 - (669) 0.0% 452,500 3,125 3,125 - 0.7% 10,000 506 1,165 659 11.6% 113,586 1,041 19,500 18,459 17.2% 20,000 3,444 1,652 (1,793) 8.3% 19,416 4,854 4,854 - 25.0% 695,500 32,388 50,623 18,235 7.3% 107,500 120,358 101,041 (19,317) 94.0% 1,702,495 1,702,495 1,965,198 262,703 115.4% $ 1,809,995 $ 1,822,853 $ 2,066,239 $ 243,386 114.2% in City of Tukwila Drug Seizure Fund 109 - Revenue and Expenditures Year -to -Date as of March 31, 2020 2020 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: Miscellaneous Revenue Investment earnings Seizure Revenue Confiscated and Forfeited Property Confiscated and Forfeited Property - Federal Total Miscellaneous Revenue 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 64 Capital Outlay Total E)Venditures Change in fund balances Beginning Fund Balance Ending Fund Balance $ - $ - $ 842 $ 842 25,000 22,500 22,500 90.0% 30,000 16,435 - (16,435) 0.0% 55,000 38,935 23,342 (15,593) 42.4% 55,000 38,935 23,342 (15,593) 42.4% 25,000 905 905 3.6% 11,000 6,780 - (6,780) 0.0% 8,000 4,070 4,070 50.9% 11,000 1,968 (1,968) 0.0% 5,000 0.0% 60,000 13,723 4,975 (8,748) 8.3% (5,000) 25,212 18,367 (6,845)-367.3% 226,507 226,507 233,688 7,181 103.2% $ 221,507 $ 251,719 $ 252,055 $ 336 113.8% 19 City of Tukwila Debt Service Funds 2XX - Revenue and Expenditures Year -to -Date as of March 31, 2020 Annual Budget Allocated Budget 2020 Actual Year -To -Date Variance Over/(Under) Allocated Budget % of Annual Budget REVENUE: Miscellaneous Revenue Investment earnings $ - $ $ 1,251 $ 1,251 Contribution - SCORE 426,658 - - - Other 43,113 49,807 - (49,807) 0.0% Total Miscellaneous Revenue 469,771 49,807 1,251 (48,556) 0.3% Transfers In 4,170,541 915,497 1,042,635 127,139 25.0% Total Revenues 4,640,312 965,304 1,043,886 78,582 22.5% EXPENDITURES: 71 Debt Service Principal 1,844,647 - - - 0.0% 83 Debt Service Interest 2,795,246 0.0% Total Expenditures 4,639,893 - - - 0.0% Change in fund balances 419 965,304 1,043,886 78,582 249137.4% Beginning Fund Balance 83,603 83,603 449,693 366,090 537.9% Ending Fund Balance $ 84,022 $ 1,048,907 $ 1,493,579 $ 444,672 1777.6% 20 City of Tukwila Debt Service UTGO - Revenue and Expenditures Year -to -Date as of March 31, 2020 Annual Budget Allocated Budget 2020 Actual Year -To -Date Variance Over/(Under) Allocated Budget % of Annual Budget REVENUE: General Revenue Property Taxes $ 3,713,175 $ 176,753 $ 140,481 $ (36,272) 3.8% Total General Revenue 3,713,175 176,753 140,481 (36,272) 3.8% Miscellaneous Revenue Investment earnings - - 33 33 - Total Miscellaneous Revenue - - 33 33 - Total Revenues 3,713,175 176,753 140,514 (36,239) 3.8% EXPENDITURES: 71 Debt Service Principal 1,310,000 - - 0.0% 83 Debt Service Interest/Misc Fees 2,403,175 0.0% Total Expenditures 3,713,175 - - 0.0% Change in fund balances - 176,753 140,514 (36,239) - Beginning Fund Balance 40,117 40,117 88,825 48,708 221.4% Ending Fund Balance $ 40,117 $ 216,870 $ 229,339 $ 12,469 571.7% 21 City of Tukwila Debt Service LID, Guaranty Funds - Revenue and Expenditures Year -to -Date as of March 31, 2020 Annual Budget Allocated Budget 2020 Actual Year -To -Date Variance Over/(Under) % of Annual Allocated Budget Budget REVENUE: Miscellaneous Revenue LID Asses ment Interest 223,913 1,578 3,667 2,088.90 1.6% LID Assesment Principal 445,000 23,484 1,243 (22,241) 0.3% Total Miscellaneous Revenue 668,913 25,062 4,910 (20,152) 0.7% Total Revenues 668,913 25,062 4,910 (20,152) 0.7% EXPENDITURES: 71 Debt Service Principal 445,000 445,000 500,000 55,000 112.4% 83 Debt Service Interest/Misc Fees 223,613 223,613 179,313 (44,301) 80.2% Total Expenditures 668,613 668,613 679,313 10,700 101.6% Change in fund balances 300 (643,551) (674,403) (30,852)-224800.9% Beginning Fund Balance 1,392,324 1,392,324 1,457,231 64,907 104.7% Ending Fund Balance 1,392,624 748,773 782,828 34,055 56.2% 22 City of Tukwila Residential Street Fund 103 - Revenue and Expenditures Year -to -Date as of March 31, 2020 2020 Variance Annual Revised (COVID) Actual Expected Total Over/(Under) %of COVID Budget Budget Year -To -Date + Through YE = Projected YE COVID Budget Budget REVENUE: General Revenue Solid Waste/Recycling Utility Tax 40,651 40,651 40,651 - - 40,651 40,651 40,651 - Total Intergovernmental Revenue - Intergovernmental Revenue Indirect Federal - SRTS 3,454,000 3,454,000 - - (3,454,000) 0.0% StateGrant- Macadam 1,847,000 1,847,000 - - - (1,847,000) 0.0% State Entitlements - MVFT Cities 290,000 200,000 73,355 126,645 200,000 100.0% Total Intergovernmental Revenue 5,591,000 5,501,000 73,355 126,645 200,000 (5,301,000) 1.3% Miscellaneous Revenue Charges for services - 134,682 - 134,682 134,682 100.0% Investment earnings 20,000 - - - - Total Miscellaneous Revenue 20,000 134,682 - 134,682 134,682 - 0.0% Transfers In --I I R 100,000 5 711 000 100,000 5 735 682 114 006 100,000 361 327 100,000 475 -4 - 5 260 349 100.0% 2 004 o a avenues EXPENDITURES: 46thAve Safe Routes to School Macadam Rd S Complete Street S 152nd St Safe Routes to School Traffic Calming/Residential Safety 53rd Ave S 42nd Ave S Phase III Interfund Loan Repayment Total EVenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 1,832,000 1,832,000 (1,832,000) 0.0% 1,847,000 1,847,000 (1,847,000) 0.0% 1,622,000 1,622,000 - - - (1,622,000) 0.0% 400,000 50,000 8,269 41,731 50,000 100.0% - 399,000 35,918 363,082 399,000 100.0% 378,000 18,250 359,750 378,000 100.0% - 336,932 252,500 84,433 336,932 100.0% 5,701,000 6,464,932 314,937 848,996 1,163,932 (5,301,000) 5.5% 10,000 (729,250) (688,599) 40,651 94.4% 141,586 141,586 141,586 0 100.0% 151,586 (587,665) (547,013) 40,652 93.1% Notes: 42nd Ave S projects is physically completed. Amounts owing represent final payments to contractors 53rd Ave S project is substantially complete. Amounts ow ing represent final payments to contractors 3 Safe Routes to School projects not started, no costs incurred. Waiting for next grant cycle to apply Traffic calming projects on hold until/unless Seattle City Light reimburses City Interfund loan was necessary due to no payment received from Seattle aty Light City is preparing to apply for a grant for the S 152nd Safe Routes to School project. At this time, there is estimated grant match of $200,000. If the grant is aw arded, a transfer of funds from the general fund or the arterial street fund w ill be necessary to cover the match as this fund does not have a significant dedicated revenue source Charges for services w ould include amounts received from Seattle City Light. Due to additional estimated costs associated w ith the 53rd and 42nd roadw ay projects, the fw is currently reflecting a negative fund balance and w ill continue to do so unless Seattle City Light fully reimburses the City. This w ill need to be addressed during the 2021-20. biennial budget process, and quite possibly during the budget amendment process at the end of 2020 if the City does not receive funds from SCL. 23 City of Tukwila Arterial Street Fund 104 - Revenue and Expenditures Year -to -Date as of March 31, 2020 2020 Variance Annual Revised (COVID) Actual Expected Total Over/(Under) %of Annual Budget Budget Year -To -Date + Through YE = Projected YE Allocated Budget Budget REVENUE: General Revenue Parking Tax 470,000 300,000 80,723 219,277 300,000 0 64% MVFTQties 137,000 100,000 37,405 62,595 100,000 0 73% Solid Waste Utility Tax 680,000 680,000 - 680,000 680,000 0 100% Real Estate Excise Taxes 500,000 500,000 64,551 435,449 500,000 0 100% 1,580,000 182,679 1,397,321 1,580,000 - 88.4% Total General Revenue 1,787,000 Charges for Sevices Ferk impact Fees 300,000 300,000 - 300,000 300,000 - 100.0% Traffic Impact Fees 213,000 213,000 24,572 50,000 74,572 (138,428) 35.0% 513,000 24,572 350,000 374,572 (138,428) 73.0% Total Charges for Services 513,000 Intergovernmental Revenue Strander Grants 38,389,000 - - - 0 - 0.0% Federal-42nd Ave 1,280,000 - - - 0 - 0.0% Boeing Access Bridge Over Airport We 2,614,000 2,614,000 - 2,614,000 2,614,000 - 100.0% State Grant- West Valley Highw ay 2,694,000 2,694,000 2,694,000 2,694,000 100.0% 5,308,000 - 5,308,000 5,308,000 - 11.8% Total Charges for Services 44,977,000 Miscellaneous Revenue hvestment earnings 20,000 15,000 7,775 - 7,775 (7,225) 38.9% Contributions/Donations 30,000 30,000 2,400 2,400 27,600 8.0% 45,000 10,175 - 10,175 (34,825) 20.3% Total Miscellaneous Revenue 50,000 Transfers In 1,000,000 - - - - - 0.0% Total Revenues 48,327,000 7,446,000 217,426 7,055,321 7,272,747 173,253 15.0% EXPENDITURES: Overhead (Salaries & Benefits) 485,382 485,382 70,883 375,422 446,305 (39,077) 91.9% Strander Blvd. Extension 38,389,000 622,362 2,795 619,567 622,362 (37,766,638) 1.6% BAR over Airport Way Seismc Retrofit 2,614,000 2,614,000 10,930 2,603,070 2,614,000 - 100.0% West Valley Highway 3,195,000 2,694,000 15,639 2,678,361 2,694,000 (501,000) 84.3% 42nd Ave S Bridge Replacement 1,600,000 1,000,000 - 1,000,000 1,000,000 (600,000) 62.5% S 144th St Bridge - Sidewalks 227,000 227,000 - 227,000 227,000 - 100.0% S 119th St Red Bridge 200,000 200,000 - 200,000 200,000 - 100.0% ADA Improvements 50,000 - - - - (50,000) 0.0% Wetland & Environmental Mitigation 40,000 40,000 816 39,184 40,000 - 100.0% Transportation Comp Element Ran 400,000 200,000 - 200,000 200,000 (200,000) 50.0% Walk &Roll 75,000 - - - - (75,000) 0.0% Annual Overlay 1,400,000 510,000 32,221 477,779 510,000 (890,000) 36.4% Annual Bridge Inspections 335,000 269,000 650 268,350 269,000 (66,000) 80.3% Annual Traffic Signals 125,000 62,500 - 62,500 62,500 (62,500) 50.0% Transfer Park Impact Fees to Fund 301 - 1,009,000 - 1,009,000 1,009,000 1,009,000 - Other Misc. Capital Projects - - 9,834 18,836 28,670 TIB Channelization Study - - 6,164 18,836 25,000 25,000 - 2019 Traffic Calming/Res Safety - - 1,141 - 1,141 1,141 - TUC Pedestrian/Bicycle Bridge - - 1,505 - 1,505 1,505 - S 196th1200th St Bridge - - 863 - 863 863 - S 144th St Phase 11 (42nd Ave S - TIB) 161 161 161 Total Expenditures 49,135,382 9,933,244 143,768 1 9,779,069 9,922,837 39,212,545 2 Change in fund balances (808,382) (2,487,244) 73,658 (2,723,748) (2,650,090) (162,846) 327.8% Beginning Fund Balance 1,187,826 1,187,826 2,083,854 896,028 175.4% (1,299,418) (566,236) 733,182 -149.2% Ending Fund Balance 379,444 Notes: Phase I reduction includes removal of transfer in fromthe general fund Overlay budget adjusted to reflect elirrination of transfer AND reduction of other projects in order to fund $310,000 in overlay in 2020 24 City of Tukwila Land Acquisition, Rec and Park Development Fund 301 - Revenue and Expenditures Year -to -Date as of March 31, 2020 Annual Budget Allocated Budget 2020 Actual Year -To -Date Variance Over/(Under) Allocated Budget % of Annual Budget REVENUE: General Revenue Excess Prop Tax Levy - Dwmsh Hill 60,000 51,722 51,721.96 0.86 Real Estate Excise Taxes - - - - Total General Revenue 60,000 51,722 51,722 86.2% Intergovernmental Revenue State Grants- Duw amish Hill Preserve - - - - Total Charges for Services - - - - - Miscellaneous Revenue Investment earnings 15,000 3,997 4,783 786 31.9% Total Miscellaneous Revenue 15,000 3,997 4,783 786 31.9% Total Revenues 116,400 55,719 56,505 786 48.5% EXPENDITURES: 24 Industrial Insurance - - 58 58 - 31 Office and Operating Supplies - - - - 41 Professional Services 50,000 24,294 24,294 48.6% Total Operating Expenses 50,000 27,076 27,076 54.2% Capital Expenses 65 Capital Outlay 25,000 - - 0.0% 25,000 - - 0.0% Total Expenditures 75,000 27,076 27,076 36.1% Change in fund balances 41,400 55,719 29,429 (26,290) 71.1% Beginning Fund Balance 567,882 567,882 1,178,173 610,291 207.5% Ending Fund Balance 609,282 623,601 1,207,602 584,001 198.2% 25 City of Tukwila Urban Renewal Fund 302 - Revenue and Expenditures Year -to -Date as of March 31, 2020 Annual Budget Allocated Budget 2020 Actual Year -To -Date Variance Over/(Under) Allocated Budget % of Annual Budget REVENUE: Miscellaneous Revenue Investment earnings 10,000 1,992 20,619 18,627 206.2% Total Miscellaneous Revenue 10,000 1,992 20,619 18,627 206.2% Total Revenues 10,000 1,992 20,619 18,627 206.2% EXPENDITURES: 20 Benefits - - - - - 41 Professional Services 139 139 47 Public Utility Services 10,691 10,691 Total Operating Expenses - - 10,831 10,831 - Capital Expenses 61 Capital Outlay 15,000 3,750 - (3,750) 0.0% Total Capital Expenses 15,000 3,750 (3,750) 0.0% Transfers Out 200,000 50,000 - (50,000) 0.0% Total Expenditures 215,000 53,750 10,831 (42,919) 5.0% Change in fund balances (205,000) (51,758) 9,789 61,547 -4.8% Beginning Fund Balance 2,057,693 2,057,693 2,221,419 163,726 108.0% Ending Fund Balance 1,852,693 2,005,935 2,231,208 225,273 120.4% 26 City of Tukwila General Government Improvements Fund 303 - Revenue and Expenditures As of March 31, 2020 2020 Variance Annual Revised(COVID) Actual Expected Total Over/(Under) %ofCOVID Budqet Budqet Year -To -Date + Through YE = Projected YE COVID Budget Budqet Miscellaneous Revenue Investment earnings 500 500 2,513 500 3,013 2,013 502.6% Total Miscellaneous Revenue 500 500 2,513 2,013 502.6% Transfers In 200,000 - - - - - 0.0% Total Revenues 200,500 500 2,513 2,513 2,013 1.3% EXPENDITURES: City Hall Siding/Roof Repair 50,000 50,000 - - - (50,000) 0.0% TCC Siding/Roof Repair 100,000 127,000 - 127,000 127,000 - 100.0% 2020 Facilities Study 300,000 190,000 - 190,000 190,000 - 100.0% Misc. Projects (including salaries & benefits) 208,015 - 31,684 - 31,684 31,684 - Install No Parking Signs at 620016300 Bldg 2,026 2,026 6300 Bldg. Dry Fire Sprinkler System 29,658 29,658 Total Expenditures 658,015 367,000 31,684 317,000 348,684 (18,316) 4.8% Change in fund balances (457,515) (366,500) (346,171) 20,329 94.5% Beginning Fund Balance 525,166 525,166 656,306 131,140 125.0% Ending Fund Balance 67,651 158,666 310,135 151,469 195.5% Notes: 6300 Dry Fire Sprinkler system is completed TCC siding repairs not started yet. Bids received for $116,589 and is expected to be presented to Transportation & Infrastructure ConrHttee in the near future. Original estimate for this project was $200,000 with half to be spent in 2019 and half to be spent in 2020. Contingency of $10,000 has been added to budget City Hall siding/roof repair not started 2020 Facilities Study: original proposal w as $300,000 but the revised proposal is for $190,000 to complete phases I & II only. Study would include updated seismic information for City Hall, 6300 Building, and Fire Stations 53 & 54. Would also provide facility condition assessment and space planning for City Hall. Budget will be updated to reflect Council decision 27 City of Tukwila Fire Improvement Fund 304- Revenue and Expenditures Year -to -Date as of March 31, 2020 Annual Budget Allocated Budget 2020 Actual Year -To -Date Variance Over/(Under) Allocated Budget % of Annual Budget REVENUE: Charges for Sevices Fire Impact Fees 500,000 103,006 11,881 (91,125) 2.4% Total Charges for Services 500,000 103,006 11,881 (91,125) 2.4% Miscellaneous Revenue Investment earnings 100 27 1,093 1,066 1092.7% Total Miscellaneous Revenue 100 27 1,093 1,066 1092.7% Total Revenues 500,100 103,033 12,974 (90,059) 2.6% EXPENDITURES: Transfers Out 500,000 125,000 - (125,000) 0.0% Total Expenditures 500,000 125,000 (125,000) 0.0% Change in fund balances 100 (21,967) 12,974 34,941 12973.9% Beginning Fund Balance 17,235 17,235 313,158 295,923 1817.0% Ending Fund Balance 17,335 (4,732) 326,132 330,864 1881.3% City of Tukwila Public Safety Plan Fund 305- Revenue and Expenditures Year -to -Date as of March 31, 2020 Annual Budget Allocated Budget 2020 Actual Year -To -Date Variance Over/(Under) Allocated Budget % of Annual Budget REVENUE: General Revenue Mitigation Fees (Tukwila South) 300,000 - - - 0.0% Excise Tax 500,000 34,284 64,551 30,267 12.9% Total Intergovernmental Revenue 800,000 253,271 64,551 (188,720) 8.1% Miscellaneous Revenue Bond Proceeds - - - - - Investment earnings 100,000 21,848 156,876 135,027 156.9% Unrealized Gain/(Loss) on Investments - - - - - Facilities Rent - - - - - Total Miscellaneous Revenue 100,000 21,848 156,876 135,027 156.9% Transfers In 783,709 - - - 0.0% Sale of Capital Assets - - - - Total Revenues 1,683,709 275,120 221,427 (53,693) 13.2% EXPENDITURES: 35 Small Tools and Minor Equipment 28,146 - - 0.0% 41 Professional Services - - 45 Operating Rentals & Leases - - 47 Public Utility Services 8,111 8,111 49 Miscellaneous - - 460 460 - 61 Capital Outlay 39,660,000 612,874 10,924,246 10,311,372 27.5% 39,688,146 612,874 10,932,817 10,319,944 27.5% Transfer Out 340,000 85,000 - (85,000) 0.0% Total Expenditures 40,028,146 697,874 10,932,817 10,234,944 27.3% Change in fund balances (38,344,437) (422,754) (10,711,390) (10,288,636) 27.9% Beginning Fund Balance 42,350,731 42,350,731 44,304,737 1,954,006 104.6% Ending Fund Balance 4,006,294 41,927,977 33,593,347 (8,334,630) 838.5% 29 City of Tukwila City Facilities Fund 306- Revenue and Expenditures Year -to -Date as of March 31, 2020 Annual Budget Allocated Budget 2020 Actual Year -To -Date Variance Over/(Under) Allocated Budget % of Annual Budget REVENUE: Miscellaneous Revenue Bond proceeds - - Total Miscellaneous Revenue - 23,208 23,208 Trasnfers In 4,000,000 0 - 0.0% Total Revenues 4,000,000 23,208 23,208 0.6% EXPENDITURES: 49 Miscellaneous - - - - - 62 Capital Outlay 10,066,881 1,807,190 86,957 (1,720,233) 0.9% Transfers Out 283,709 70,927 - (70,927) 0.0% Total Expenditures 10,350,590 1,878,117 86,957 (1,791,160) 0.8% Change in fund balances (6,350,590) (1,878,117) (63,749) 1,814,368 1.0% Beginning Fund Balance 6,350,590 6,350,590 5,961,144 (389,446) 93.9% Ending Fund Balance - 4,472,473 5,897,395 1,424,922 - 30 City of Tukwila Water Fund 401 - Revenue and Expenditures Year -to -Date as of March 31, 2020 2020 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: Charges for Services Water Sales 7,388,000 1,411,337 1,315,230 (96,107) 17.8% Security - - 45 45 - Total Charges for Services 7,388,000 1,411,337 1,315,275 (96,062) 17.8% Miscellaneous Revenue Investment earnings 36,000 7,595 30,770 23,175 85.5% Connection Fees 100,000 11,216 11,516 300 11.5% Other - - 40 40 - Total Miscellaneous Revenue 136,000 18,811 42,326 23,515 31.1% Total Revenues 7,524,000 1,430,148 1,357,601 (72,547) 18.0% EXPENDITURES: 11 Salaries 621,379 155,345 127,313 (28,031) 20.5% 12 Extra Labor 4,000 1,000 - (1,000) 0.0% 13 Overtime 7,000 1,750 1,439 (312) 20.6% 21 FICA 49,656 12,414 9,828 (2,586) 19.8% 23 PERS 78,916 19,729 16,558 (3,172) 21.0% 24 Industrial Insurance 18,145 4,536 4,692 155 25.9% 25 Medical, Dental, Life, Optical 150,260 37,565 33,068 (4,497) 22.0% 28 Uniform CAothing 1,330 333 - (333) 0.0% 31 Office and Operating Supplies 144,300 32,480 15,207 (17,273) 10.5% 33 Water Purchased for Resale 3,152,000 749,851 837,121 87,270 26.6% 35 Small Tools and Minor Equipment 11,000 1,165 2,161 996 19.6% 41 Professional Services 514,500 149,238 6,296 (142,942) 1.2% 42 Communication 2,500 587 1,933 1,346 77.3% 43 Travel 1,500 489 189 (300) 12.6% 45 Operating Rentals and Leases 180,311 54,475 44,703 (9,772) 24.8% 46 Insurance 21,661 21,661 19,131 (2,530) 88.3% 47 Public Utility Services 26,386 3,974 4,921 946 18.6% 48 Repairs and Maintenance 15,000 10,145 14,408 4,263 96.1% 49 Miscellaneous 1,089,000 274,753 214,657 (60,096) 19.7% Total Operating Expenses 6,088,844 1,531,490 1,353,624 (177,866) 22.2% Capital Expenses 64 Capital Outlay 1,720,000 684,197 3,974 (680,223) 0.2% 71 Debt Service Principal 135,801 - - 0.0% 83 Debt Service Interest 192,952 - - 0.0% 2,048,753 684,197 3,974 (680,223) 0.2% Transfers Out 1,087,316 216,579 216,579 0 19.9% Indirect Cost Allocation - - - 0.0% Total Expenditures 9,224,913 2,432,265 1,574,177 (858,089) 17.1% Change in fund balances Beginning Fund Balance Ending Fund Balance (1,700,913) (1,002,117) (216,576) 785,542 12.7% 5,723,870 5,723,870 6,170,864 446,994 107.8% 4,022,957 4,721,753 5,954,288 1,232,536 148.0% 31 City of Tukwila Sewer Fund 402 - Revenue and Expenditures Year -to -Date as of March 31, 2020 2020 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: Charges for Services Sewer Sales 9,732,000 2,337,359 2,407,794 70,435 24.7% Total Charges for Services 9,732,000 2,337,359 2,407,794 70,435 24.7% Miscellaneous Revenue Investment earnings 55,000 9,630 60,108 50,478 109.3% Connection Fees 125,000 19,232 20,400 1,168 16.3% Total Miscellaneous Revenue 180,000 28,862 80,508 51,646 44.7% Total Revenues 9,912,000 2,366,221 2,488,302 122,081 25.1% EXPENDITURES: 11 Salaries 13 Overtime 21 FICA 23 PERS 24 Industrial Insurance 25 Medical, Dental, Life, Optical 28 Uniform Clothing 31 Office and Operating Supplies 33 Metro Sewage Treatment 35 Small Tools and Minor Equipment 41 Professional Services 42 Communication 43 Travel 44 Advertising 45 Operating Rentals and Leases 46 Insurance 47 Public Utility Services 48 Repairs and Maintenance 49 Miscellaneous Total Operating Expenses Capital Expenses 64 Capital Outlay 71 Debt Service Principal 83 Debt Service Interest 395,516 98,879 97,473 (1,406) 24.6% 4,442 1,111 1,991 881 44.8% 30,674 7,669 7,804 136 25.4% 50,231 12,558 13,120 562 26.1% 10,532 2,633 3,392 759 32.2% 92,441 23,110 22,854 (256) 24.7% 570 143 95 (48) 16.7% 21,600 5,691 2,685 (3,006) 12.4% 4,762,000 1,206,200 1,184,233 (21,967) 24.9% 5,000 796 171 (625) 3.4% 403,000 400,943 1,956 (398,986) 0.5% 2,500 389 2,146 1,757 85.8% 2,000 470 36 (434) 1.8% 150 38 - (38) 0.0% 113,640 24,522 27,915 3,392 24.6% 12,667 12,667 11,375 (1,292) 89.8% 45,000 9,035 8,359 (676) 18.6% 49,000 28,031 24,234 (3,797) 49.5% 1,188,700 291,605 286,719 (4,886) 24.1% 7,189,663 2,126,488 1,696,559 (429,929) 23.6% 1,500,000 421,071 3,974 (417,097) 0.3% 330,537 - - 0.0% 128,194 0.0% 1,958,731 421,071 3,974 (417,097) 0.2% Transfers Out 1,260,004 159,126 155,876 (3,250) 12.4% Indirect Cost Allocation - - 0.0% Total Expenditures 10,408,398 2,706,685 1,856,409 (850,276) 17.8% Change in fund balances Beginning Fund Balance Ending Fund Balance (496,398) (340,463) 631,893 972,357-127.3% 9,349,164 9,349,164 12,529,586 3,180,422 134.0% 8,852,766 9,008,701 13,161,479 4,152,779 148.7% 32 City of Tukwila Foster Golf Course 411 - Revenue and Expenditures Year -to -Date as of March 31, 2020 2020 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: General Revenue Excise Taxes 2,900 719 (719) 0.0% Total General Revenue 2,900 719 (719) 0.0% Charges for Services Sale of Merchandise 137,000 17,730 11,943 (5,788) 8.7% Green Fees, Instruction 1,088,500 100,929 82,828 (18,102) 7.6% Total Charges for Services 1,225,500 118,660 94,771 (23,889) 7.7% Miscellaneous Revenue Investment earnings 500 137 2,007 1,869 401.3% Rents and Concessions 311,000 36,749 31,210 (5,539) 10.0% Other 41,000 21,805 21,971 167 53.6% Total Miscellaneous Revenue 352,500 58,691 55,188 (3,503) 15.7% Transfers In 300,000 75,000 75,000 25.0% Total Revenues 1,880,900 253,070 224,959 (28,111) 12.0% EXPENDITURES: 11 Salaries 627,129 156,782 154,736 (2,046) 24.7% 12 Extra Labor 85,000 21,250 8,058 (13,192) 9.5% 13 Overtime 1,000 250 - (250) 0.0% 21 FICA 56,742 14,186 12,207 (1,978) 21.5% 23 PERS 79,697 19,924 20,670 746 25.9% 24 Industrial Insurance 18,599 4,650 5,387 737 29.0% 25 Medical, Dental, Life, Optical 157,443 39,361 40,051 690 25.4% 26 Unemployment Compensation 5,600 1,400 - (1,400) 0.0% 28 UnitformGothing 1,100 275 - (275) 0.0% 31 Office and Operating Supplies 87,000 16,300 27,735 11,435 31.9% 34 Items purcashed for resale 83,000 33,378 33,095 (283) 39.9% 35 Small Tools and Minor Equipment 12,000 838 3,670 2,831 30.6% 41 Professional Services 6,000 2,150 1,661 (488) 27.7% 42 Communication 5,600 1,318 3,632 2,315 64.9% 43 Travel 500 250 382 132 76.4% 44 Advertising 5,000 452 1,372 920 27.4% 45 Operating Rentals and Leases 154,807 60,638 6,255 (54,383) 4.0% 46 Insurance 23,000 23,000 22,621 (379) 98.4% 47 Public Utility Services 71,700 43,611 44,569 958 62.2% 48 Repairs and Maintenance 20,000 2,476 19,516 17,040 97.6% 49 Miscellaneous 41,500 5,654 3,937 (1,717) 9.5% Total Operating Expenses 1,542,417 448,142 409,555 (38,587) 26.6% Capital Expenses 64 Capital Outlay 50,000 12,500 14,284 1,784 28.6% 50,000 12,500 14,284 1,784 28.6% Transfers Out 197,012 49,253 49,128 (125) 24.9% Indirect Cost Allocation Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance - - - 0.0% 1,789,429 509,895 472,967 (36,928) 26.4% 91,471 (256,825) (248,008) 8,817-271.1% 565,637 565,637 477,357 (88,280) 84.4% 657,108 308,812 229,349 (79,463) 34.9% 33 City of Tukwila Surface Water Fund 412 - Revenue and Expenditures Year -to -Date as of March 31, 2020 2020 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: Charges for Services Surface Water Sales 6,863,000 1,555,837 6,736,722 5,180,885 98.2% Total Charges for Services 6,863,000 1,555,837 6,736,722 5,180,885 98.2% Intergovernmental Revenue 1,077,000 - (17,366) (17,366) -2% Miscellaneous Revenue Investment earnings 50,000 11,298 18,772 7,474 37.5% Total Miscellaneous Revenue 50,000 11,298 20,754 9,456 41.5% Total Revenues 7,990,000 1,567,135 6,740,110 5,172,975 84.4% EXPENDITURES: 11 Salaries 1,098,653 274,663 279,382 4,719 25.4% 12 Extra Labor 8,000 2,000 - (2,000) 0.0% 13 Overtime 9,000 2,250 8,848 6,598 98.3% 21 FICA 86,529 21,632 22,532 900 26.0% 23 PERS 134,529 33,632 37,219 3,587 27.7% 24 Industrial Insurance 30,306 7,577 9,216 1,639 30.4% 25 Medical, Dentail, Life, Optical 248,448 62,112 69,887 7,775 28.1% 28 Uniform aothing 1,500 375 434 59 28.9% 31 Office and Operating Supplies 87,500 56,142 2,822 (53,320) 3.2% 35 Small Tools and Minor Equipment 5,000 828 - (828) 0.0% 41 Professional Services 1,432,850 187,944 54,254 (133,690) 3.8% 42 Communication 2,000 473 2,031 1,558 101.6% 43 Travel 2,000 268 851 583 42.5% 44 Advertising 500 125 - (125) 0.0% 45 Operating Rentals and Leases 408,927 104,959 101,237 (3,723) 24.8% 46 Insurance 29,784 29,784 32,316 2,532 108.5% 47 Public Utility Services 107,820 34,922 29,944 (4,978) 27.8% 48 Repairs and Maintenance 37,000 13,976 6,256 (7,720) 16.9% 49 Miscellaneous 747,300 187,360 677,584 490,224 90.7% Total Operating Expenses 4,477,646 1,021,022 1,334,813 313,790 29.8% Capital Expenses 64 Capital Outlay 1,337,000 204,717 192,814 (11,904) 14.4% 71 Debt Service Principal 289,748 - - 0.0% 83 Debt Service Interest 261,025 - - 0.0% 1,887,773 204,717 192,814 (11,904) 10.2% Transfers Out 1,246,823 235,331 233,843 (1,488) 18.8% Total Expenditures 7,612,242 1,461,070 1,761,469 300,399 23.1% Change in fund balances 377,758 106,064 4,978,640 4,872,576 1317.9% Beginning Fund Balance 2,731,879 2,731,879 3,206,726 474,847 117.4% Ending Fund Balance 3,109,637 2,837,943 8,185,366 5,347,423 263.2% 34 City of Tukwila Equipment Rental/Replacement Fund 501 - Revenue and Expenditures Year -to -Date as of March 31, 2020 2020 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: Charges for Services ERR O&M Dept Charges 2,104,488 660,924 287,806 (373,118) 13.7% Equipment Replacement Charges 732,637 183,159 148,395 (34,764) 20.3% Total Charges for Services 2,837,125 844,083 436,200 (407,883) 15.4% Miscellaneous Revenue Investment earnings 14,269 3,504 19,383 15,879 135.8% Insurance Proceeds - - 14,424 14,424 - Other 150 - 95 95 63.0% Total Miscellaneous Revenue 14,419 3,504 33,902 30,398 235.1% Sale of Capital Assets 30,000 - - - 0.0% Transfers In 340,000 - - 0.0% Total Revenues 3,221,544 847,587 470,102 (377,485) 14.6% EXPENDITURES: 11 Salaries 413,943 103,486 100,335 (3,151) 24.2% 12 Extra Labor 32,000 8,000 - (8,000) 0.0% 13 Overtime 1,858 465 - (465) 0.0% 21 FICA 34,149 8,537 7,603 (934) 22.3% 23 PERS 52,571 13,143 12,903 (240) 24.5% 24 Industrial Insurance 13,902 3,476 3,605 129 25.9% 25 Medical, Dentail, Life, Optical 112,646 28,162 28,169 8 25.0% 28 Uniform Clothing 950 238 - (238) 0.0% 31 Office and Operating Supplies 3,000 758 440 (318) 14.7% 34 Items Purchased for Resale 750,000 141,348 100,760 (40,588) 13.4% 35 Small Tools and Minor Equipment 5,000 1,236 1,280 44 25.6% 41 Professional Services 4,000 279 561 282 14.0% 42 Communication 2,000 535 1,204 669 60.2% 43 Travel 1,500 135 - (135) 0.0% 45 Operating Rentals and Leases 75,506 16,843 18,767 1,924 24.9% 46 Insurance 72,295 72,295 92,063 19,768 127.3% 48 Repairs and Maintenance 120,000 26,696 34,578 7,881 28.8% 49 Miscellaneous 12,000 (270) 3,688 3,957 30.7% 64 Capital Outlay 1,691,800 228,478 474,890 246,411 28.1% Transfers Out 381,412 95,353 95,353 (0) 25.0% Total Expenditures 3,780,532 749,192 976,197 227,006 25.8% Change in fund balances Beginning Fund Balance Ending Fund Balance (558,988) 98,395 (506,095) 3,478,787 3,478,787 4,320,851 (604,491) 90.5% 842,064 124.2% 2,919,799 3,577,182 3,814,756 237,573 130.7% 35 City of Tukwila Insurance Fund 502 - Revenue and Expenditures Year -to -Date as of March 31, 2020 Annual Budget Allocated Budget 2020 Actual Year -To -Date Variance Over/(Under) Allocated Budget % of Annual Budget REVENUE: Charges for Services Erployee Benefit Programs 1,200 308 608 301 50.7% Total Charges for Services 1,200 308 608 301 50.7% Miscellaneous Revenue Investment earnings 56,274 20,557 12,092 (8,465) 21.5% Employee Trust Contibutions 366,399 90,752 38,366 (52,386) 10.5% Employer Trust Contributions 6,642,150 1,636,024 1,604,553 (31,470) 24.2% Total Miscellaneous Revenue 7,064,823 1,747,333 1,655,011 (92,322) 23.4% Total Revenues 7,066,023 1,747,640 1,655,619 (92,021) 23.4% EXPENDITURES: 25 Medical, Dental, Life, Optical 7,208,130 1,802,033 1,340,641 (461,391) 18.6% 41 Professional Services 35,600 2,068 15,000 12,932 42.1% 49 Miscellaneous 20,268 874 977 103 4.8% Transfers Out 148,106 37,027 37,027 0 25.0% Total Expenditures 7,412,104 1,842,000 1,393,645 (448,356) 18.8% Change in fund balances (346,081) (94,360) 261,974 356,335 -75.7% Beginning Fund Balance 796,914 796,914 17,215 (779,699) 2.2% Ending Fund Balance 450,833 702,554 279,189 (423,364) 61.9% 36 City of Tukwila LEOFF Insurance Fund 503 - Revenue and Expenditures Year -to -Date as of March 31, 2020 2020 Variance Annual Allocated Actual Over/(Under) % of Annual Budget Budget Year -To -Date Allocated Budget Budget REVENUE: Miscellaneous Revenue Investment earnings 1,541 101 388 288 25.2% Employer Trust Contributions 265,000 67,267 63,717 (3,550) 24.0% Total Miscellaneous Revenue 266,541 67,368 64,105 (3,262) 24.1% Total Revenues EXPENDITURES: 25 Medical, Dental, Life, Optical 41 Professional Services 49 Miscellaneous Total Expenditures Change in fund balances Beginning Fund Balance Ending Fund Balance 266,541 67,368 64,105 (3,262) 24.1% 484,079 121,020 92,507 (28,512) 19.1% 4,734 4,734 - (4,734) 0.0% 500 125 - (125) 0.0% 489,313 125,879 92,507 (33,371) 18.9% (222,772) (58,511) (28,402) 30,109 12.7% 327,783 327,783 435,054 107,271 132.7% 105,011 269,272 406,652 137,380 387.2% 37