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Home My WebLink AboutSpecial 2020-06-29 COMPLETE AGENDA PACKETCity of Tukwila City Council Special Meeting: Joint City Council — Executive Team Meeting Monday, June 29, 2020 5:30 — 8:00 p.m. The meeting will not be conducted in person based on the Governor's Proclamation 20-28. The phone number for the public to listen to the meeting is 253-292-9750, access code 869684384# Meeting Purpose To provide an opportunity for policy level input into the 2021-22 budget prior to administration developing the preliminary budget. Objectives • Councilmembers and City leadership share a common understanding of budget realities and assumptions going into 2021-2022 • Councilmembers engage in policy level discussion on budget priorities for 2021-2022 biennium. Agenda 1. Review high level assumptions for draft 2021-2022 budget 2. Review programs identified during the 2019-2022 Priority Based Budgeting process. 3. Discuss evolution in priorities from current to next biennium 4. Discuss budget process and calendar 5. Conclusion and next steps Reference Materials: • Introduction (page 3) • Budget Summary (page 4) • 2019-2020 Program List (page 6) • Presentation: Strategically Building Your Budget Calendar (page 12) • City of Tukwila Proposed Budget Process Timeline (page 44) 62oo Southcenter Boulevard • Tukwila, Washington • 98188 - Tel: 2o6-433-i800 • www.tukwilawa.gov Introduction Given the dramatic change in the fiscal environment, community condition and the world around us, the next biennial budget discussion will be different than we anticipated earlier in the year. The following are context and background to help inform our thinking about setting the policy stage for the development of our next budget: • City Administration has the responsibility to prepare and deliver a balanced preliminary budget per RCW 35A.36 and is seeking preliminary policy input from the Council to set the stage for a collaborative process. • The budget will be drafted based on assumptions, as we won't have sales tax data for July, the first full month of retail's opening, until the end of September • Current biennium budgets will be negatively impacted by the decline in economic activity. • The negative fiscal impacts will linger into at least the next biennium. • The "Financial Impacts of COVID-19" memo last updated for the 5/18/20 Council meeting and attached here remains current until additional information becomes available . • Community impacts exist both from the effects of the pandemic as well as civil unrest • The community context may give rise to interest in addressing new priorities. • The city remains committed to Priority Based Budgeting including building out PBB in future capital budgets. • The PBB program inventory and scoring from the current budget will be used as the starting point for the next biennium. • The current expectation is that to balance the 2021-22 budget service levels will be impacted • A previously planned budget software contract was deemed too expensive and not a long- term solution, therefore staff must continue to use Excel to build the budget. This will result in a simplified budget process by removing non -essential information from the final document. The City, with Council support, is planning on a completely new financial accounting and reporting system update later this year that will include a complete budget software tool that would be available to help create the 2023-2024 budget. • Final Council decision -making on the budget will need to be made no later than November, as the State requires final adoption in December. City of Tukwila Budget Summary June 2020 Revised Adopted Amended Budget Budget Budget (COVID-19) Reduction Projected' 2020 2021 Revenue $ 67,267,993 $ 67,475,493 $ 55,475,493 $ 12,000,000 $ 60,000,000 Expenditures 65,821,945 67,721,279 60,539,279 7,182,000 Net $ 1,446,048 $ (245,786) $ (5,063,786) $ 19,182,000 Required Reserve per Policy 2 $ 11,598,531 Contingency Reserve: 12/31/19 $ 7,101,978 High level only, all positions budgeted, including frozen positions, does not consider COLAs or inflationary increases 2 Required reserve is also referred to as unassigned fund balance. Per policy, $11.6 million will be the required reserve at the end of 2020 The revised budget for 2020 is based on projections using information known as of June 1, 2020. Projected 2021 revenue indicates 10% less revenue available in 2021 than the 2020 amended budget. 2020 Budget: Pre COVID-19 Revenues • The City's largest revenue source is sales tax, thus is highly dependent on the economy • Property tax growth is limited to 1% plus new construction • 73% of revenue comes from taxes (property 24%, sales 31%, admissions 1%, utility 7%, interfund utility 4%, gambling 7%). Add in business licenses and permits — 83% of total revenue budget Expenditures • Salary and benefits comprise 68% of pre-COVID-19 budget ✓ City staff, not independent contractors, provide the vast majority of City services. • The current wage reductions and furloughs are set to expire at the end of 2020 • Debt Service comprises 5% of budget • Costs outside of policy control is roughly 10% of budget and includes SCORE, dispatching, insurance, utilities, attorney, claims & judgements, annual maintenance and capital funding 4 2021 Budget (High -Level only) Assumptions • Continuing effects on revenue into 2021, with an estimated total revenue of $60 million • Expenditures (if): ✓ All positions budgeted (all currently frozen positions are unfrozen) ✓ No change in existing service levels ✓ No factor included for COLAs or inflationary adjustments that may be contractually required ✓ "Other" includes required annual maintenance, attorney, claims & judgements, supplies, other services, and funding for capital Decisions that will need to be made for 2021-2022 • Positions to keep frozen • Additional concessions needed from labor/non-represented staff • Changes to service levels • Funding for roadway capital and maintenance • Funding for facility capital and maintenance • Funding for healthcare • Funding for new/increased service levels: what are the trade offs • Which capital projects should be funded • Use of contingency • Council priorities (high-level, not detailed specifics) • Revenue: ✓ Update existing fees/charges for inflationary adjustments ✓ Update fees/charges to reflect current market ✓ Update any that have not been updated in many years ✓ New revenue sources to fund capital 5 2019 - 2020 Biennial Budget City of Tukwila, Washington PROGRAMS BY DEPARTMENT Department Program Tier 2019 Budget 2020 Budget Allocation Allocation Administrative Seances `Accounts Payable/Budget Preparation Ter 2 45,975 48,522 Administrative Services *Civil Service Compliance Tier 2 55,060 55,733 Administrative Services *Emergency Preparedness/Response Tier 2 5,884 6,248 Administrative Services *Policy Development/Compliance Tier 2 57,278 59,710 Administrative Services *Recruitment Tier 2 81,781 82,696 Administrative Seances Communications Tier 2 250,696 263,311 Administrative Seances Community Engagement Tier 2 68,646 70,772 Administrative Seances Equity Tier 2 20,049 20,854 Administrative Seances Government Relations Tier 2 25,911 27,432 Administrative Seances Housing Tier 2 230,486 236,278 Administrative Seances Public Safety Plan Tier 2 95,975 101,568 Administrative Seances Regional Collaboration Tier 2 34,814 36,310 Administrative Services School District Tier 2 41,600 43,904 Administrative Services Tukwila Works Tier 2 10,041 10,626 Administrative Services *Benefit Plan Management Tier 3 53,812 55,906 Administrative Services *Health & Safety Tier 3 63,645 65,183 Administrative Services *Labor Relations Tier 3 142,163 147,969 Administrative Services Classification/Compensation Tier 3 86,528 90,135 Administrative Services Food Insecurity Tier 3 63,394 64,301 Administrative Services HR General Administration Tier 3 89,622 90,334 Administrative Services Internal Communications Tier 3 75,687 82,954 Administrative Services Minor Home Repair Tier 3 116,085 117,767 Administrative Services Performance Management/Training Tier 3 72,040 73,244 Administrative Seances Physical/Mental/Dental Well -Being Tier 3 173,381 174,495 Administrative Services Support for Independence Tier 3 123,371 123,839 Administrative Services Training Tier 3 27,586 28,862 City Council *Budget Oversight Tier 1 78,778 80,256 City Council *Governmental Affairs and Appointments Tier 1 91,283 92,579 City Council *Legislative Oversight Tier 1 196,528 198,485 City Council Community Engagement and Events Tier 2 65,522 66,705 Community Development *Construction Permit Review and inspection Tier 1 733,781 753,409 Community Development *Comprehensive Plan Implementation Tier 2 342,398 350,840 Community Development *Current Planning Tier 2 305,335 315,506 Community Development *Regional Government Coordination Tier 2 150,703 154,200 Community Development *Transportation Demand Management Tier 2 181,598 183,851 Community Development Code Enforcement Tier 2 267,876 274,961 Planning Commission, Board of Architectural Community Development Review and Hearing Examiner Tier 2 187,843 193,686 Community Development Rental Housing Tier 2 140,761 144,739 Community Development *DCD Administration Tier 3 318,379 325,506 Community Development *Permit Intake and Coordination Tier 3 362,099 370,625 Community Development Abatement Tier 3 88,261 89,342 Community Development Customer Inquiries and Assistance Tier 3 375,449 387,221 Community Development Recycling Tier 3 57,075 56,531 Finance *Budget Preparation Tier 2 123,022 143,213 Finance *Emergency Preparedness Tier 2 1,678 1,773 Finance Administration Tier 2 75,381 77,097 Finance Long -Range Financial Planning Model Tier 2 33,096 33,826 Finance Public Safety Plan Tier 2 48,928 51,216 Finance *Accounts Payable/Juror Payments/CTR Tier 3 182,024 188,300 Finance *Capital Asset Accounting Tier 3 42,762 49,600 Finance *Cashiering/Treasury/Banking/Unclaimed Property Tier 3 209,676 213,696 Finance *Debt Management Tier 3 67,523 54,438 Finance *Financial Reporting & Analysis for Departments Tier 3 63,362 67,061 Finance *Financial Reporting/CAFR Tier 3 218,804 229,105 *Denotes a program mandated at the federal or state level 452 6 39 2019 - 2020 Biennial Budget City of Tukwila, Washington Department Program Tier 2019 Budget 2020 Budget Allocation Allocation Finance *GUEden Administration Tier 3 59,329 67,174 Finance *Grant Accounting Tier 3 50,967 72,809 Finance *Insurance & Risk Management Tier 3 759,706 775,811 Finance *Payroll Administration Tier 3 196,636 203,803 Finance Accounts Receivable/Misc. Billings/LID Tier 3 51,449 55,324 Finance Business License Administration Tier 3 124,948 61,459 Finance Sales & Other Taxes Tier 3 50,947 96,838 Finance Training & Development Tier 3 26,498 27,197 Finance Utility Billing Tier 3 210,949 216,301 Finance *Indirect Cost Allocation Tier 4 33,489 19,620 Finance Investment Management Tier 40,020 41,522 Fire *Apparatus and Equipment Check Tier 1 413,541 424,340 Fire *Emergency Response - Fire & EMS Tier 1 3,556,967 3,654,593 Fire *Fire Prevention Plan Review & Inspection Duties Tier 1 236,455 243,197 Fire *Fleet and 3rd Party Maintenance & Testing Tier 1 223,651 229,634 Fire *Valley Communications & Emergency Radios Tier 1 252,071 259,554 Fire *Administration Tier 2 1,180,917 1,205,711 Fire *Budgeting Tier 94,316 97,129 Fire *Emergency Management Administrative Tier 2 141,194 144,106 Fire *Emergency Management Planning Tier 2 92,499 94,464 Fire *Emergency Messaging Tier 6,172 6,305 Fire *Fire Prevention Investigation Duties Tier 2 66,192 69,095 Fire *Training received Tier 2 923,250 948,818 Community Outreach/Education Emergency Fire Management and Fire Tier 2 169,596 172,997 Fire Emergency Management Assistance Team Tier 2 36,703 37,461 Fire Fire Prevention Administrative Tier 2 74,725 76,356 Fire Pre -Fires Tier 2 29,945 30,763 Fire Professional Development Tier 2 198,052 203,982 Fire Recruiting & Hiring Tier 2 38,342 39,275 Fire *HazMat Team Tier 3 10,592 10,734 Fire *Health and Safety, Physical Fitness Tier 3 748,267 768,329 Fire *Logistics, Equipment & Supplies Tier 3 1,268,079 1,261,236 *Personal Protective Equipment (PPE) - Fire Fire Prevention & Inspections Tier 3 122,997 126,333 *Personal Protective Equipment (PPE) - Fire Suppression Tier 3 166,832 171,376 Fire *Public Records Requests Tier 3 56,572 58,194 Fire *Training Delivery Tier 3 524,579 538,490 Fire Deployments Tiier3 201,189 208,146 Fire Non -Emergency Response Tier 3 763,603 783,958 Fire Rescue Team, Water, Trench, Rope Tier 3 47,225 47,783 Fire Special Event Overtime Tier 3 11,365 11,643 Fire Custodial Services Tier 4 228,507 233,954 Fire Explorer Program Tier 4 4,951 5,095 Fire Facilities Tier 4 122,375 123,690 Fire Inter -Department Support Tier 137,966 142,198 Fire Public Services Tier 4 24,994 25,671 Fire Special Projects/Tasks Tier 4 298,703 307,780 Mayor *Council Agenda/Meeting Functions Tier 1 103,910 108,783 Mayor *Council Legislative Support Tier 1 68,225 69,727 Mayor Citywide Strategic Goals Tier 1 13,122 13,414 Mayor Legislative Affairs Oversight Tier 1 93,333 93,333 Mayor Strategic Planning and Policy Implementation Tier 1 111,619 113,229 Mayor *Attorney Services Tier 2 406,230 406,230 Mayor *Budgeting/Purchasing Tier 20,970 21,723 Mayor *Elections/Voter Registration Tier 2 33,328 33,407 Mayor *Intergovernmental Relations Tier 2 97,789 100,449 *Denotes a program mandated at the federal or state level 453 7 40 2019 - 2020 Biennial Budget City of Tukwila, Washington Department Program Tier 2019 Budget 2020 Budget Allocation Allocation Mayor *Legal/Public Notices Tier 2 37,406 38,462 Mayor *Ordinance, Resolution & TMC Development Tier 2 67,575 70,314 Mayor *Personnel Tiier2 40,850 41,815 Mayor *Prosecution Services Tier 2 166,000 166,000 Mayor *Public Defense Program Tier 2 479,685 481,193 Mayor Administration (Budget Preparation) Tier 2 8,257 8,342 Mayor Business & Development Attraction and Retention Tier 2 18,530 18,822 Mayor Business Relationships and Satisfaction Tier 2 13,122 13,414 Mayor Community Representation Tier 2 104,023 105,984 Mayor Destination Development Tier 2 18,047 18,216 Mayor Public Safety Plan Tier 2 37,239 38,078 Mayor Resident Inquiries and Assistance Tier 2 13,445 14,199 Mayor Special Matters (Attorney Services) Tier 2 128,500 128,500 Mayor Tukwila International Blvd Revitalization Tier 2 14,291 14,584 Mayor *City Clerk Division Administration Tier 3 64,160 65,938 Mayor *Commute Trip Reduction/Green Initiatives Tier 3 91,000 91,000 Mayor *Digital Records Center Tiier3 131,198 134,917 Mayor *Essential Public Services Tier 3 48,946 50,793 Mayor *Public Records Requests Tier 3 120,899 125,235 Mayor *Records Management Tier 3 100,489 104,410 Mayor Administration Accounts Payable Tier 3 18,913 19,329 Mayor Administration Essential Services Tier 3 29,677 8,441 Mayor Boards, Commissions and Committees Tier 3 54,188 54,942 Mayor City Policy Development Tier 3 32,035 32,744 Mayor Conferences/Training Tier 3 37,475 37,957 Mayor Economic Development Administration Tier 3 17,418 17,626 Mayor Internal Communications Tier 3 47,470 48,812 Mayor Marketing & Sales to Day Tourists Tier 3 3,665 3,750 Mayor Marketing & Sales to Overnight Tourists Tier 3 3,665 3,750 Mayor Meeting Coordination, Scheduling, Facilitation Tier 3 57,187 59,068 Mayor Organizational Development and Training Tier 3 36,982 37,733 Mayor Professional Services (Attorney Services) Tier 3 10,000 30,000 Mayor Regional Partnerships & Relationships Tier 3 32,302 32,679 Mayor Special Event Coordination Tier 3 10,440 10,817 *.Records Retention, Management, Archiving, & Mayor Destruction Tier 4 6,825 7,202 Mayor *Required Citywide Functions Tier 113,180 114,402 Mayor City Property Development and Management Tier 60,404 61,738 Mayor City Scholarship Tier 16,743 17,120 Mayor Emerging Issues & Opportunities Tier 22,383 22,591 Mayor Employee Recognition Program Tier 4 28,240 28,994 Mayor Lodging Tax Applications Oversight & Support Tier 4 3,665 3,750 Mayor Special Presentations Tier 11,198 11,411 Municipal Court *Community Education and Outreach Tier 2 14,925 15,124 Municipal Court *Court Administration Tier 2 116,307 118,768 Municipal Court *Judicial Administration Tier 2 20,830 20,864 Municipal Court *LFO Recovery Programs Tier 2 19,730 20,432 Municipal Court *Adjudication - General Offenses & Traffic Tier 3 23,946 24,236 Municipal Court *Administrative and Logistical Support for Judges Tier 3 79,615 81,807 *Commissions, Associations, Boards, and Municipal Court Committees Tier 3 33,285 34,028 Municipal Court *Compliance Monitoring Tier 3 54,692 56,041 Municipal Court *Court Financial Operations Tier 3 26,003 26,594 Municipal Court *Court Required Educational Programs Tier 3 24,729 25,331 Municipal Court *Law Related Education Tier 3 133,893 136,764 Municipal Court *Maintenance of Court Records Tier 3 27,201 27,906 Municipal Court *Non -Compliance Case Processing (Admin) Tier 3 820 820 *Denotes a program mandated at the federal or state level 454 8 41 2019 - 2020 Biennial Budget City of Tukwila, Washington Department Program Tier 2019 Budget 2020 Budget Allocation Allocation Municipal Court *Policy & Procedures, & Program Management Tier 3 17,322 17,689 'Technical Support - Court Case Management Municipal Court Systems Tiier3 21,369 21,902 Municipal Court * Retention/Appeals Management/Mental Health Tier 11,604 11,881 Municipal Court *Account Reconciliation and Auditing Tier 4 21,503 21,989 Municipal Court 'Assessment of Court Costs/Fines/Restitution Tier 4 9,258 9,273 Municipal Court 'Bail Bonds Tier 11,604 11,881 Municipal Court "Case Preparation Tier 4 49,213 50,516 Municipal Court 'Citations/Fines and Fees Tier 4 8,671 8,936 Municipal Court "Collections Tier 12,572 12,910 'Collections/Write-Offs/Maintenance of Inactive Municipal Court Cases Tier 25,742 26,367 Municipal Court 'Community Service Tier 4 3,288 3,405 Municipal Court `Community Service Tier 17,737 18,190 Municipal Court 'Community Work Alternative Tier 4 20,051 20,508 Municipal Court 'Conflict Counsel - Indigent Defendants Tier 4 8,186 8,374 Municipal Court 'Court Hearings Tier 98,594 98,754 Municipal Court 'Court Interpreter Management Tier 4 26,914 27,655 Municipal Court 'Customer Assistance & Payment Processing Tier 4 55,032 56,522 Municipal Court *Customer Service Tier 4 24,292 24,835 Municipal Court *Data Input Tier 4 8,671 8,936 Municipal Court 'Day Reporting Tier 8,766 8,993 Municipal Court 'Formal & Monitored Probation Supervision Tier 4 47,889 49,017 Municipal Court *Jury Manager/Management Tier 8,335 8,545 Municipal Court 'Non -Compliance Case Processing (Probation) Tier 4 24,934 25,536 Municipal Court 'Pre -Sentence Investigations Tier 15,963 16,339 Municipal Court 'Public Defender Screening Tier 4 8,766 8,993 Municipal Court 'Public Record Act/Subpoena Responses Tier 4 27,695 28,368 Municipal Court 'Video Conference Facilitation Tier 4 12,665 13,022 Municipal Court 'Warrants Tier 44,089 44,907 Municipal Court Mail Processing Tier 13,313 13,628 Municipal Court Scanning Tier 4 58,212 59,581 Park Maintenance Administration Tier 203,177 213,775 Park Maintenance Parks Tier 1,101,877 1,133,351 Park Maintenance Planning & Development Tier 2 129,242 132,507 Park Maintenance Boards & Commissions Tier 3 8,616 8,834 Park Maintenance Course Maintenance Tier 3 14,210 15,254 Park Maintenance Facility Tier 3 98,685 102,270 Park Maintenance Golf Tier 3 10,316 10,585 Park Maintenance Organizational Support & Development Tier 3 25,848 26,501 Park Maintenance Strategic Support Tier 3 8,616 8,834 Police 'Department Training Program Tier 1 444,088 454,918 Police 'Evidence & Property Management Tier 1 207,353 214,791 Police 'Felony and Sexual Crimes Unit (MCU) Tier 1 2,372,340 2,369,808 Police 'Front Office & Records Management Tier 1 1,237,862 1,280,999 Police 'Police Patrol Services Tier 1 6,163,468 6,204,936 Police 'Traffic Enforcement & Crash Investigation Team Tier 1 821,787 823,707 Police Dispatching Services Tier 1 1,177,353 1,212,591 Police *Detention and Incarceration Services Tier 2 1,718,823 1,772,842 'Mutual Aid & Large Scale Incident (Response & Police Planning) Tier 2 96,676 86,534 Police *PD Budget/Finance Tier 2 139,589 142,397 Police *Police Management and Administration Tier 2 1,062,421 1,065,335 Police 'Recruiting & Hiring Tier 2 114,577 118,172 Police Civil Disturbance Unit Tier 2 56,711 58,795 Police Community Policing Team Tier 2 1,154,087 1,186,965 Police Contracted Off -Duty Security Tier 2 174,956 174,956 Critical Incidents and SWAT (SWAT & Police Negotiations) Tier 2 216,454 225,027 'Denotes a program mandated at the federal or state level 455 9 42 2019 - 2020 Biennial Budget City of Tukwila, Washington 2019 Budget 2020 Budget Department , Program Tier Allocation Allocation Police Narcotics & Street Crimes Team JAC) Tier 2 829,229 846,637 Police Police Camera Program (Vehicle & Body Wom) Tier 2 51,000 51,000 Police Professional Standards and Department Policy Tier 2 209,565 212,755 Police Public and Community Relations Tier 2 192,528 197,157 Police School Resource Officer Tier 2 287,628 298,293 Police VNET (Valley Narcotics Enforcement Team) Tier 2 132,071 136,752 Police *PD Quartermaster Tier 3 90,000 90,000 Police Animal Control Tier 3 125,000 131,250 Police Auto Theft Task Force Tier 3 141,638 145,318 Police Police K9 Program (Sniffing & Tracking) Tier 3 161,240 163,863 Police Traffic Safety Cameras Tier 3 36,169 37,118 Police PD Fitness Initiative Tier 4 13,000 13,000 Public Works *Permits Tier 1 567,132 582,705 Public Works *Emergency Preparedness and Response Tier 2 27,120 28,471 Public Works CIP/Budget Administration Tier 2 565,248 582,106 Public Works Cleaning Park Restrooms Tier 2 50,469 52,119 Public Works Code Enforcement/Police Bldg Support Tier 2 15,426 16,450 Public Works General PW Administration Tier 2 213,497 222,369 Public Works PW Contracts/Claims/ln\oices Tier 319,406 329,143 Public Works Regional Partnerships Tier 102,136 106,522 Public Works TCC Rental Setup/Breakdown/Damage Tier 2 82,009 84,977 Public Works City Clerk Record Center Tier 3 100,000 100,000 Public Works Facility Improvements Tier 3 515,310 526,479 Public Works Tukwila Works Tier 3 110,717 115,140 Public Works Utilities/Alarm/Insurance/PMs Tier 660,190 641,266 Public Works Council Chamber Setup Tier 4 27,748 28,750 Public Works Facility Cleaning/Custodians Tiier4 592,203 611,361 Recreation Administration Tier 2 470,796 458,804 Recreation Facility Rentals Tier 232,170 236,662 Recreation Organizational Support & De\elopment Tier 2 184,855 189,244 Recreation Boards & Commissions Tier 3 17,213 17,651 Recreation Events Tier 3 273,816 280,015 Recreation Green Tukwila Tier 3 33,357 34,300 Recreation Planning & Development Tier 3 148,074 151,788 Recreation Preschool Tier 3 104,444 106,547 Recreation Senior Services & Programs Tier 3 229,766 234,719 Recreation Strategic Support Tier 3 247,619 253,379 Recreation Teen Tier 217,904 221,884 Recreation Volunteer Services Tier 3 55,835 57,143 Recreation Wellness & Enrichment Tier 3 270,156 274,908 Recreation Youth Tier 427,195 429,882 Recreation Youth Free Services Tier 3 86,433 87,662 Recreation Front Desk Tier 4 217,004 220,761 Street Maintenance *Traffic Control Deices Tier 2 293,981 302,539 Street Maintenance Minor Structural Repair Tier 2 47,163 47,553 Street Maintenance Sidewalks Tier 2 46,652 48,437 Street Maintenance Snow & Ice Control Tier 2 78,787 80,885 Street Maintenance Street Cleaning Tier 2 203,505 209,060 Street Maintenance Street Lighting Tier 2 104,944 107,388 Street Maintenance Transportation Tier 2 241,954 247,946 Street Maintenance Video & Fiber Tier 2 61,184 62,072 Street Maintenance Customer SeNce and Response Tier 3 149,422 153,939 Street Maintenance Road & Street Admin Tier 3 577,893 391,082 Street Maintenance Streets Administration Tier 3 46,601 47,797 Street Maintenance Streetscapes/Median landscaping Tier 3 132,437 136,752 Street Maintenance Tukwila Int'I Blvd Bus Stop/Streetscape Tier 3 195,212 197,263 Street Maintenance Utilities/Surface Water Tier 3 1,175,000 1,216,000 *Denotes a program mandated at the federal or state level 456 10 43 2019 - 2020 Biennial Budget City of Tukwila, Washington Department I Program Technology & Innovation Svcs 'Emergency Application Services Technology & Innovation Svcs Network Infrastructure Services Business Analysis: Integrations Support, Technology & Innovation Svcs Professional Services, Technical Consultation Technology & Innovation Svcs Business Application Services Technology & Innovation Svcs Business System Management and Support Technology & Innovation Svcs End -User Infrastructure Service Technology & Innovation Svcs GIS Services Technology & Innovation Svcs Justice Center - Public Safety Plan Technology & Innovation Svcs Mobility Services Technology & Innovation Svcs Research & Development: New Technologies Technology & Innovation Svcs Office 365 Training Technology & Innovation Svcs Service Desk Technology & Innovation Svcs Tier1/Tier 2 Helpdesk - Vitalyst Technology & Innovation Svcs Traffic Camera Server Infrastructure Technology & Innovation Svcs Training (T1S Professional Development) Technology & Innovation Svcs Transition to Cloud Technology & Innovation Svcs Vendor Management (Gartner contract) Technology & Innovation Svcs Office Equipment/Leases "Denotes a program mandated at the federal or state level Tier 2019 Budget 2020 Budget Allocation Allocation Tier 1 75,469 79,088 Tier 1 104,256 108,453 Tier 2 72,584 75,395 Tier 2 114,576 118,520 Tier 2 178,575 180,248 Tier 223,709 227,131 Tier 2 198,422 201,402 Tier 2 133,447 138,792 Tier 2 188,424 191,239 Tier 2 126,725 131,208 Tier 3 36,509 36,982 Tier 3 129,800 133,472 Tier 3 152,523 152,523 Tier 3 65,445 68,521 Tier 3 25,212 25,212 Tier 3 126,361 131,102 Tier 3 91,043 94,423 Tier 4 856 856 457 11 44 STRATEGICALLY BUILDING YOUR BUDGET CALENDAR Tuesday, July 21, 2020 w Webinar Technical Notes DURING THE WEBINAR Presentation handouts available in the toolbar Submit questions anytime through the question box Having problems with audio? Listen via phone instead of computer Select Phone call and the system will prompt you with the phone number Technical Difficulties: Call (206) 625-1300 AFTER THE WEBINAR A link to the webinar recording will be emailed to registered attendees within 1 week ilk I T W RESEARCH AND CONSULTING SERVICES FOR WASHINGTON LOCAL GOVERNMENTS AND STATE AGENCIES Ask MRSC —Free, one-on-one legal and policy consultation Webinars and in -person trainings Timely news and information Sample document library Online research tools and publications And more! .Jrer-fteh*Am Mike Bailey Finance Consultant MRSC Toni Nelson Finance Consultant MRSC Agenda • 1st of Three Sessions 0 Revenue forecasting under current COVID impacts • Balancing budget needs with budget wants • Financial Planning • Roles & Responsibilities • Strategy in Your Calendar i i 4) ppppppp— oo f C?3 - 30 3� O 'a � nJ0 O Financial Planning Construct • Policy • Operations - What and How Much • Capital — what, how much, when • Operations • How (who, how organized, with what, partnerships) • Financial • Resources, Uses of Resources, and Financial Condition • Communications Financial Planning Chronology 1. Policy direction • Public input, strategic goals, financial policies 2. Preliminary (proposed) budget development • Administration develops a preliminary budget • Policy review and hearings • Adjustments by policyrnakers 3. Adoption (policymakers) and Implementation (Administration) Budget Planning Calendar City of Coquitlam And OW Strategic Plan Dwy pillam for Chanrf- 10.1S Yv�s I I I I I E'"ffy Official Planning 9-1Q Nam am 5tudkcx 1. Strengthen Neighbmrbcads �. fxpandfacal Jo�a Lt�al P7osperily 3. InaeaseAdWe ParGcipation &Crealiv" It. Inlumv Smlainabi%-of -Wrvi V% & Ir&astF+dLI e S. A6ieve Excellence irk Gmernanct Kwarpbm NeOAwUr6d4aLmn% Firrarrci;pl flan Effly City-wide Annuals dnnrpllnAmHwn& ftjeds vur Business Man €hakcontribut�tvthe — — — — — — — — — — su— d Lk.rr f — — --Nun CoquItiarn City Budget City of Coquitlam I 2-D1J9-20ZZ F1naiiclal Play« I Integrated Pkan rring Framework 20 Elements of Financial Planning • Revenue Estimation • Budget Instructions • Pre -planning • Compensation • Shared Costs (fleet rates, cost allocations, etc.) • Capital planning • Budget Requests • Budget Balancing O Roles - Policy Financial Policies • Budget policies • Type of budgets, timing (annual vs. biennial) • Fund balance • Use and replenishment of fund balance • Use of one time or uneven revenues • Reporting (quarterly, monthly, format) • Capital budgeting w:5 htLp:",'mrsc.org/Home/Explore-Topics/Finance/Finance-Policies/Financial-Policies-Overviex.aspx — ell Search,.. Intranet Home Page Inquiry Contract List VJ Inquiry Logi MRSC - Financial Policies D... % Reporting Office of the Wash,.. , Awl Contact Us Partners Ros us Have a Research Question? TAOMRSC Local Government Success Search... IRESEARCH TOOLS EXPLORE TOPICSSTAY INFORMED TRAINING PUBLICATIONS ABOUT MRSC Home > Explore Tapics > Finance > Financial PoNcies Overview 91 V Am Financial Policies Overview Dn this Page 9w This page provides an overview of financial policies for local governments in Washington State, including the benefits of financial policies, resources to help write policies, and examples of comprehensive financial policies_ It is part of MRSC's Financial Policies Tool KC t, created in partnership with the State Auditor's Office Center far Governrent Innovation. Benefits of Financial Policies Financial policies, which are adopted by the legislative body, provide written guidance for haw local government officials and staff should approach fiscal issues and core financial areas. Mo -- ' - --' -__ ---nment decisions are driven by the eni fiscal health. Citizens exaect their Related Materials b BLOG Reprioritizing in the Rebound Which Financial Policies Work Best? 'It Depends.' 10 IN FOCUS GFOA Launches Fiscal First Aid Resource Center Report: Two Thirds of Big Cities Predict Recession, Midwest in Fiscal Decline ® TOPICS Financial Policies Tool Kit 13 X jo - W e '.: Roles - Policy Policy Direction • Stakeholder input (surveys, on-line tools, etc.) • Staff input • Strategic planning • Other plans (e.g. Comprehensive Plan) • Broad goals • Policy direction for the budget 1. Ensure an Effective Town Government The Town of hfanchester strives to provide fu11 array oft ubiic services in an a cientand fiscally responsible manner. oversee and a dmin iste r f i na nces, purchasing, and revenue collection for the Town of Manchester Attract, develop, and retain a diverse, well -qualified and professional workforce that reflects the high standards of the community. Accurately bill and collect receivables by tracking consumption, invoicing customers, and managing delinquent accounts. Implement long-range financial planning and forecasting of major Town operations. Ensure the provision of access to aocurate land records and vital records by processing, verifying, and storing records in a timely manner within statutory requirements. 2. Promote a Safe and Healthy Community. The Town of Manchester is a safe and secure corn mu n ity with excellent emergency services that ensures preparation, responsiveness, and resiliency, Uphold laws, protect lives and property, and provide a safe and secure environment. Uphold building standards for the safety and well-being of Manchester residents. Limit the incidence of fire by providing education and inspections to Manchester res idents and businesses. Address the health needs of Manchester residents and ensure access to the services and protection required to remain healthy. 3. Well -Maintained 1niFrastructure and Community Facilities. The Town of Maechester's pubicinfrastructureandfacilitiesarewell-maietaieedandbeeefltfrontconsistent in vestment and upgrading to meet the ever -evolving demands an d expectations of o ur residen ts. !r 3usinE Plan Renton Business Plan VISION MISSION I1�rS,ly4�I�.n,�l,ll��.rNr,�Y�7��I�,X�rIIW�4HY�IlYI H-wk4li Y, k11+i1 ppirll u Ivx,1%, 1%, rck almI In %Wkwatwomw Of q2WIL41319Y Ill - 149MMiFWI A L1tc%I AINf. YN41011111 AM 1414"r AMr•1N4'Mlle c INS+IW I1Y1Yrr- Ogk.riBlllM1 ■ Itirillv,liimjmmHkmliN%d1aIII�TJSY,IInFFpAyjxhmiIFil4IIclMmilc•IYid1Ik'r4I16rr k"whot. �il'I �IMI _ 14I1 INN IJ1N1111M111Y•• 1 111. IW1l%.1114111, ,I,411114f4I+W'Jrlh 111.11'114 u4 IBM-(Ily �!, 11Uhvr ■ II1,kLKLjAnil=hillIA7I1,rc•InM1„ryWllhc,Ii"d6h11I—hwall ■ Wi'4f111'.I4 w''hn11NIX1L 11114N1, 0111Np51?IIA1j' f IhNN14'f LI YNP, OWNWMINNI1. 01 NHHO A' w mk 1gr1+1+IIIrlH%i M+11111 G IFl11Mr11• b4 III sal I-HMN S' hrpw puk. 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Ilrgljllr�,IlnrlN� Ircar,yrhml — Ill r111IN ell q.4r.-,. 911 1 Milli 0 Roles - Chief Administrative Officer • Support Policy role — Recommend: • Financial policy edits • Gathering stakeholder input • Development of policy input and direction • Make preliminary budget decisions • Balance the preliminary (proposed) budget • Create an effective communication describing the approach 0 Support budget review, edits and adoption Roles — Finance Officer • Create a budget approach to: • Accomplish policy objectives • Identify anticipated resources (i.e. estimate revenues) • Organize an effective process • Provide clear direction to other staff involved Roles — Department Staff • Build your budget as instructed • Scrutinize costs for opportunities • Identify options to accomplish objectives • Review financial activity throughout the year • Support the administrative and policy roles • Pursue your organizational purpose and be accountable 2' Strategic Calendar Illustrate your process • Illustrate your logical progression of development • Illustrate the roles of the participants • Illustrate responsibilities and due dates • "Who is responsible for what" • Publicize access points for stakeholders and policyrnakers MRSC Website The Budget Process A successful budget process Is at the core aF good govemmerit This g raphlc provides a simple overview of a goad budget pnacpss. For more budgeting rnsourres,vWtwww-MRSC.org. 3trhmbwyPdi s Code Cfties35AMRC1hFMks a IlTownsUnder306,d0035MRC4rtGvei30G,fMM32ARCW P!@Pre -Budge Spring/Summer To Do (RecP mmended) * Host a council retreat * Host a staff budget objectives diKussion- * Organize community priorityforums. * Llpdateyaurcapitalfacilities plan_ * Review and update financial polkies. The down time in the budget cycle is the perfect time for getting your priorities and policies in order. 00 • Preliminary Budget Fall/Winter To Do # Filingofpreliminary budget with budget message- * Make preliminary budget p ubl idy availa b le. # Host public budget hearings. * Set property tax levies and file with the county. Use innovative and engaging outreach strategies to help your community understand the budget story_ 9W Budget Estimates Sum rrter/Fall To Dv * Official call to budget * Revenue a nd expense estimates d eveloped by a department head. * Clerk compiles all estimates (including debt service estimate) and presents to council. * Host a public hearing on potential pro pertytax increases. Provide staff with a budget information forrti to ensure clear and consistent estimate$, IPFinal Budget Winter To Do * Adapt budget by ordinance. * File final budget with MR SC- * Make the final budget easily accessibletathe public. Makesure the budget ardlnance you adopt fits well with the budget document your leaders approved. * Board work study sessions ■ Groundwater Prodaclovn Charge (GWPC) public hearings + Budget and CIP odoptian + Quarterly budget vdjusimenls June May Review & Apprwm * Operating) Capital budget * Captlal improvement rC�r9m • Groundwater Production April Charge Review * Operating & Capital * Unfunded Needs • Capital Improvement Program * Executive Roviaw Com mitten {ERCi l Ainde�d iFelaruary iV s review + Board budget update * Second pass budgel January preparation • Quarterly budget adjustments * Adopted Budoet irnplementalion ■ Copitol Irnprovemenl PrO.grpm PPI planning tang -term I6recast (LTF) preparation July * Your End ckme & budget adjust- ments Implement August ■ Operali & Copirl6udpet * GrcwndwOter Produo- lion charge Develop * Capital improvement prog ra m * Lang Term iinarxaal planning Reviiaw * long Term Financial Planning A¢rass * Budgetgaais, organization needs Develop * Operating & Capital badger * nudge# rock Ulf + LTF review wash CEO Flovexn9acr and Chiefs * Set Operating budget rorgw + First pass budge# preparation * Board 6udgat update * Quarterly budget adjustments 5eptern6er M cembcr Octc6er City of Redmond Budgeting by Priorities Process rInfrastructure Environment Community iorit, s �,a Safety Business Government Council reaffirms the Budgeting by Priorities process and the City Council approves the BP Results Teams (including city staff City's six priorities E:� calendar and maps out the road and citizens) are formed around E ahead each priority /❑ Results Teams use rankings to develop recommended purchases to advance priority Present to Mayor on July 30 t lm Offer Offer Mayor uses Results Teams recommendations to develop Budget Each Results Team reviews Request for Offers to support its priority. Each RFO includes dashboard indicators, a cause and effect map and purchasing strategies.. aw L 35 24 Strategic Calendar Multiple calendars • Public facing • Stakeholder opportunities • Policymaker input /roles • Hearing dates and venues (more on this later) • Leadership facing • Strategy &approach • Creating space for decision -making BUDGET CALENDAR OGDEN CITY FY2019 BUDGET PREPARATION FUNCTION OR PROCESS _s I i4I1 i.iau i WiLNU ayors Mget nua1 BudAetreat - Aeview City Councils tBtrYes and discuss Administration's priorities 1,16 20,8 1.18.2018 LPrelrnunarybudgetMeetings— DMSiiMs ' 2.1,2018 3.152Di6 EgtupniW A quests due 10 IT: Fee Increase Requests due to Management Services Director j 3,16,201$ 3,16,2Di6 All Persnrrnel Changes aue to Comptrollers t?f11ce 3.i 6.201$ 3.16,2Di 6 60weCAO 3.28.2018 3.28,2D18 ' FY24Is 4,9,2018 d.13,2016 Fwa ea WNoTentonBudget ] 4,16,2018 d,27,20,8 Tentative Budget due to Mayor. CAO. and Council E,cecutrxe Dwecw4,24,2018 d.2d 2018 �P�resent 1 entative budget to Council: Set Public Hearirq Iee"'gin y1 IFirat 51201B 5.1.2018 Joint• Budget Team Meetings 5.7, 201 B 8.2.2016 r r 1.V 1 1.1 M T vd 1 2 3 4 5 6 1 2 3 1 2 3 7 8 9 10 11 12 13 4 5 6 7 6 9 10 4 6 5 7 8 4 10 14 15-19 20 11 12 13 14 15 16 17 11 .12 13 14 15 16 17 21 22 23 24 25 26 27 11 16 19 20 21 22 23 74 11 18 19 20 21 22 23 24 28 29 30 31 1125 26 27 28 1125 26 27 M 29 30 31 5 M T w TH F 5 1 2 3 4 5 6 7 8 14 15 16 17 16 19 20 21 22 23 24 25 26 27 28 29 30 7 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 2D 21 22 23 24 25 26 27 28 29 3D 31 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 2B 29 30 I' f N it 1 2 3 4 I 1 2 3 4 5 6 7 5 6 7 8 9 10 11 2 3 4 5 6 7 8 8 9 11 12 13 14 12 13 14 15 16 17 18 9 10 11 12 13 14 15 ■r ae a-r .n rn — — 11 — — — — — wI — 11 4A 17 In i0 9fl 91 11 Strategic Calendar Multiple calendars • Working calendar • All the details and action steps • Illustrates the entire process • Who has which responsibilities • When does stuff need to get done Keep all the calendars aligned and in front of everyone 2019-2020 Budgeting by Priorities 2018 Schedule of Events Activities Timeline Responsible 1 Establish calendar, timeline and changes to budget process December Finance 3 Directors Decisions on Changes to Budget Process December Directors 4 Begin Recruitment of Staff and Civic Results Teams January Executive/Finance 5 Brief Mayor and Directors on Draft Budget Calendar January Finance • 6 Council FAC Committee Briefing: Budget Calendar January 23 Finance 7 Council Retreat January 27 Council • • • 8 Long Range Financial Strategy Review January - February Council/Finance 9 Capital Equipment Replacement Request Templates to Departments February 9 Finance • ' • ' 10 Mayor Budget Meeting with Staff February 20-21 Executive 11 Preparation of Results Team instructions February 22 Finance 12 Launch Results Team Sharepoint Site February 22 Finance 13 Mayor and Directors Team Retreat: Budget Process and Performance Measures February 23 Mayor/Directors 14 Position Budgeting Prepared for Testing February 23 Finance/Some Budget Coordinators 15 Results Team Kick-OffMeeting February 26 Finance 16 Council FAC Committee Briefing on Community Engagement February 27 Executive/Finance 17 Results Team Develops Requests for Offers February 27 - March 15 Results Team IS Mayor Update to employees (email) March Executive/Finance 19 Commodity and Cost Escalation Rates Finalized March 2 Finance/TIS 20 Preparation of Budget Offer and Budget Planning Tool Instructions March 2 Finance 21 Budget Instructions Finalized March 9 Finance 22 Budget Offer Writing and Performance Measures Training March 13, 14 & 16 Finance 23 Position Budgeting Finalized March 16 Finance 39 24 Mayor briefs union leadership on BP process March 18 Executive Conclusion 1. Set the stage for success (in these difficult times!) 2. Properly involve your stakeholders and policyrnakers 3. Communicate clearly to all interested parties 1. Focus on your audience (not your in-house experts) 4. Provide clear direction to participants 5. Create structure through calendars "See" you next month — Revenue Forecasts DI-Instir Mike Bailey mbailey@mrsc.org (206) 625-1300 Toni Nelson tnelson@mrsc.org (206) 625-1300 1. Click the -Audio t orange arrow mu to expand or Speaker collapse the Talking: Jill I - Handouts: 1 toolbar.Filena - Questions 2. Enter your inquiry in the "Questions" dialogue box and click the "Send" button. 3comina mHNL; iraininc REGISTRATION IS NOW OPEN FOR: The Importance of Utility Fiscal Policies May 14, 2020, 11 AM - 12 PM The Owner's Role: Jobsite Supervision & Safety on Public Works Projects May 19, 2020, 11 AM - 12 PM Public Records Act (PRA) Legislative Update TBA Learn more at mrsc.org/training Thank you! Ask MRSC Have a question we did not answer today? Submit your questions online at mrsc.org Call us at 800-933-6772 (toll free) or 206-625-1300 Please fill out the training evaluation survey at the end of this presentation M Tentative Budget Timeline Dates are all Mondays and represent the week of... Holiday week, no Council Committee or Council meetings 2 Programs for enterprise funds identified Budget prep files to departments Enterprise fund programs scored Council/Administration Workshop Review and update financial policies Finance communicates budget expectations to departments Existing programs reviewed, updated as needed Draft performance measures Preliminary budgets due to Finance Goals and objectives, accomplishments due to Finance Projected year-end estimates due to Finance Council workshop: Utility funds, Firemen's Pension, Debt Service Council workshop: general fund Council workshop: capital projects funds, golf course Council workshop: final review of budget, if needed Draft budget presented to Council Property tax legislation Public hearing on budget and property tax legislation Budget Adopted by Council March April Mav June 9 16 I I I I I I I I I I I I I I 23 I I I I I I I 30 6 13 I I I I I I I I 20 I I I I I I I I I I I I I I I I 27 4 11 18 25 1 8 15 22 2E I I I I I I I I I I I I I I I I I I I I I I I I I I I X I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I July August September 6 13 20 27 3 10 17 24 31 7 14 21 28 I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I ;Fin ;COW ; ;Reg I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I X I I I I I I I I I I I I I X I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I November December 9 16 23 30 I 7 14 21 28 I I I i I I I X I Fin, cow I I I I Reg X 6/25/2020 3:46 PM 44