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Home My WebLink AboutSpecial 2020-09-22 COMPLETE AGENDA PACKET - 2021-2022 BIENNIAL BUDGET WORK SESSION City of Tukwila City Council Special Meeting: 2021-2022 Budget Work Session Tuesday, September 22, 2020 6:00 p.m. The meeting will not be conducted in person based on the Governor’s Proclamation 20-28. Join Microsoft Teams Meeting To view the meeting, join at this link: To listen to the meeting, dial 1-253-292-9750, 402391523#. Agenda I.Call to Order & Introduction II.Overview of Budget Process III.Budget Review Water Fund Sewer Fund Surface Water Fund Lodging Tax Drug Seizure Fund Firemen’s Penson IV.City Council Discussion – -433- 1 2 City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM FinanceCommittee TO: Vicky Carlsen, Finance Director FROM: Mayor Ekberg CC: July 21, 2020(Updated for 9/22 Budget Work Session) DATE: 2021-2022 Budget Process Update SUBJECT: ISSUE Review activities and calendar associated with the 2021-2022 budget process. BACKGROUND& DISCUSSION Activities to Date The City Council kicked off its budget process with the Council Retreat on February 22, 2020, working with guest facilitatorMike Bailey to review municipal budgeting, the financial structure of the city, and a draft budget calendar for the remainder of the year. A follow up budget work session had been scheduled in Aprilbut was postponed as the severity of the pandemic emergency was realized and the Council transitioned to virtual meetings. At the same time, it was necessary to better understand the financial implications of the pandemic, specifically the loss of sales tax revenue and other revenue due to business closures.Staff work was redirected to addressing the financial impacts and the internal budget preparation process was delayed. The Finance Committee spent allits meetings in April and May working on mitigation of these financial impacts, leading to the passage of Resolutions 1987 and 1988. At this time, departmentsare currently in the process of working on their budget proposals. Departments are also working on implementing the next phase of priority-based budgeting, which includes identify performance measures that can be incorporated into the decision-making process. Existing fees and charges for services are currently under review and possible adjustments to certain existing revenue sources could be recommended at a later date. Work Session Outcomes TheCity Council convened the special Budget work session on June 29, 2020. The purpose of this meetingwas to affirm a common understanding of the need to reduce the 2021-2022 budget, including city services, and for Councilmembers to give policy level inputtoward Administration’s development of the 2021-2022 budget. All Councilmembers had the opportunity to weigh in with their concerns and ideas. While the ideas expressed were given by individuals, these common themes emerged: Evaluate and provide options for affordable service levels Consider restructuring of City organization if needed Focus on the needs of the residential community 3 INFORMATIONAL MEMO Page 2 Emphasize equity and social justice Provide transparency and communication with Council and the community Public Outreach While the budget process was shorteneddue to COVID-19, the City Council and Administration both desire community engagement to the extent feasible. The City is also limited to online and mail-based outreach, with community members providing feedback via the web, social media, mail and phone. Staff is working on an outreach plan that includes an online survey and a City Council sponsored virtual Town Hall meeting later this summer. Staff will offer translated materials andengage with community-based organizations to maximize participation. A public listening session was held on August 25, 2020. Comments and questions were raised around rethinking public safety and policing, elevating immigrant and BIPOC perspectives, considerations of creative revenue sources, funding health and human services, fire staffing, and more. The City Council will likely hold another listening session later in the Budget process. The online survey was vetted through the Finance Committee and is expected to go live the week of 9/212/20. Next Steps As described above, thedelay in beginning the budget development process, coupled with Council committees and other meetings held remotely, necessitated an adjustment to the calendarpreviously shared with the City Council.With approval by the Finance Chair and Council President, full Council workshops will be conducted in lieuof Council committees reviewing budgets prior to review by the full Council. Theattached budget calendar provides a proposed timeline for the budget process and includes placeholders for possible workshopsin the latter part of September as well as the month of October. Workshops could be structured as follows: 1.Funds that do not relyon general fund support including: utility funds, drug seizure, lodging tax, firemen’s pension 2.General fund including revenue 3.Capital project funds, debt service, 6-year financial plan 4.Follow up to any outstanding items not addressed in previous workshops The first Budget Work Session is scheduled for September 22, 2020 and Councilmembers and staff have been advised to hold Tuesdays open starting again with October 6, 2020. All workshops and review of the complete budget must be completed in time for Council to adopt the budget in December. As a reminder, a previously planned budget software contract was deemed too expensive and not an ideallong-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 willbe available to help create the 2023-2024 budget. 4 INFORMATIONAL MEMO Page 3 RECOMMENDATION Staff is seeking Committee discussion and feedback on the work session outcome themes, public outreach plan, and calendar for the remainder of the year. ATTACHMENTS U Proposed Budget Calendar 5 6 INFORMATIONAL MEMORANDUM To:Tukwila City Council From: Hari Ponnekanti, Interim Public Works Director By:Gail Labanara, Public Works Analyst CC:Mayor Ekberg Date:September 18, 2020 Water, Sewer, and Surface WaterFunds Subject: ISSUE Review the Water, Sewer, and Surface Water fundsfor the 2021-2022 Biennial Budget and 2021-2026 CIP. WATER Attachment D is the rate modelfor the Water Enterprise fund. Water consumption is estimated to be 30% lower in 2020 due to COVID-19. For 2021, the revenue estimate will be slightly higher than 2019actuals. Cascade Water Alliance’s (CWA) wholesale water rates are still being formulated at this time. A2% rate increase is being proposed for 2021 and 5%in 2022 for residential, multi-family and commercial/industrialcustomers. Major Water Capital Improvement Projects include: Water Reservoir design and land purchase, fundedby a Utility bond Macadam Rd S Water Upgrade (water looping) Ave Pl Waterline Extension, begin design S 152 nd SEWER Attachment E is the rate model for the SewerEnterprise fund. Sewer consumption was estimated to be lower in 2020 due to COVID-19. butslightly higher than 2019. King County Ordinance No. 19106 has a 4.5% rate increase in the King County sewage disposal fees in 2021 and 0.0% in 2022. The King County rate increase will be passed through to sewer customers, Tukwila’s sewer rates will not have an increase in 2021 or 2022. MajorSewerCapital Improvement Projectsinclude: CBD Sanitary Sewer Rehabilitation continues Annual Sewer Repair Program, increased to begin an active programlike Small Drainage Program Sewer Lift Stations & Generator Upgrades, ongoing maintenance SURFACE WATER Attachment F is the rate model for the Surface WaterEnterprise fund. As surface water is a flat rate and not based on consumption, the revenue billed with King County property tax remains stable. A 2% rate increase in 2021 is proposed for Tukwila’s surface water rates and 5% in 2022. The residential fee will be $194.00 in 2021 and $204.00 in 2022. MajorSurface WaterCapital Improvement Projects include: Annual Small Drainage, GIS, NPDES, WRIA 9, Water Quality Retrofit, Green the Green, SWM Monitoring East Marginal Way S Stormwater Outfalls Gilliam Creek Fish Barrier Removal Tukwila 205 Levee Certification RECOMMENDATION Review and discussion only. Attachments:Exhibits D, E, and F Proposed 2021-2026Capital Improvement Program 7 https://tukwilawa-my.sharepoint.com/personal/laurel_humphrey_tukwilawa_gov/Documents/Work Sessions/20200922/4. Info Memo Budget Workshop Water Sewer & SWM 2021-2022 09182020.docx 8 9 DEPARTMENT: Public Works FUND: FUND NUMBER: Water 401 RESPONSIBLE MANAGER: POSITION: Hari PonnekantiInterim Public Works Director Description The mission of the Water Utility is to operate and maintain a water distribution system that will provide residential, commercial, and industrial customers with high water quality, adequate capacity and pressure, at economical costs. The system distributes, on an annual basis, approximately 778 million gallons of water through 44 miles of water mains through approximately 2,300meters. The Water Utility maintains relationships with adjoining jurisdictions, cities, water districts, sewer districts, and the Washington State Department of Health. Additional service is provided with reclaimed water along the Interurban Avenue South Corridor. 2019-2020Accomplishments Continued development of the GIS as-builts of City water infrastructure. Continued monitoring water use efficiency efforts and provided an annual report. Achieved 10 percent water savings to meet Water Efficiency Goals established by the Municipal Water Law. 2021-2022 Outcome Goals Improve water use efficiency. Strategic Goal 1 Utility Comp Plan Goal 12.1 Improve water system reliability. Strategic Goal 1 Utility Comp Plan Goal 12.1 Increase water system capacity. Strategic Goal 1 Utility Comp Plan Goal 12.1 2021-2022 Indicators of Success Continue development of the GIS as-builts of City water infrastructure. Complete update to Water Comprehensive Plan. Continue feasibility and explore property location of the Water Reservoir and Pump Station. th Complete construction of 58 Ave S Water Main Replacement Project. Complete design of Macadam Rd S Water Upgrade. 10 Statistics ActualProjected Estimated 20182019202020212022 Maintain and Improve Sewer System Number of linear feet TV inspected 10,000 10,000 10,000 10,000 10,000 Number of linear feet of sewer pipe jet cleaned 200,000 206,000 206,000 206,000 206,000 Number of manholes cleaned 850 1,261 1,261 1,261 1,261 Capital Hours of 10 sewer lift stations monitoring of pump hours, start 2 FTEs, 11 2 FTEs, 11 2 FTEs, 11 2 FTEs, 11 counts, and generator operation (weekly) 11 hours a week hours a week hours a week hours a week Customers Number of sewer customers 1,836 1,845 1,855 1,860 1,865 Number of total sewer system miles3939393939 11 Revenue and Expense Summary Water Actual Budget Percent Change Projected 2018201920202020202120222020-212021-22 Operating Revenue Charges for Services Water Sales$6,974,478$6,763,161$6,653,500$7,388,000$6,664,000$6,866,000-9.80%3.03% Inspection Fees225240120---0.00%0.00% Total Charges for Services6,974,7036,763,4016,653,6207,388,0006,664,0006,866,000-9.80%3.03% Miscellaneous Revenue Investment Earnings101,244115,94160,27536,00038,00061,0005.56%60.53% Sale of Capital Assets(12,322)-----0.00%0.00% Road/Street Repair Charges-209,546----0.00%0.00% Other Misc Revenue957555200---0.00%0.00% Total Miscellaneous Revenue89,879326,04260,47536,00038,00061,0005.56%60.53% Total Operating Revenue7,064,5827,089,4436,714,0957,424,0006,702,0006,927,000-9.73%3.36% Capital Project Revenue State Grant1,500----- Capital contributions107,86737,11781,678100,00020,00020,000-80.00%0.00% Transfer In from Fund 306------0.00%0.00% Total Capital Project Revenue109,36737,11781,678100,00020,00020,000-80.00%0.00% Total Revenue7,173,9497,126,5606,795,7737,524,0006,722,0006,947,000-10.66%3.35% Operating Expenses Salaries & Wages 551,712591,080522,000625,379685,284700,8529.58%2.27% Personnel Benefits256,201259,561256,623305,307338,031346,35310.72%2.46% Supplies2,485,8992,807,7773,254,3743,307,3003,511,7003,711,7006.18%5.70% Services676,834512,698254,728323,858313,088301,397-3.33%-3.73% Intergov't Services & Taxes -7.39%2.13% 1,007,158859,426930,0001,022,000946,500966,700 Total Operating Expenses4,977,8045,030,5425,217,7255,583,8445,794,6036,027,0023.77%4.01% Capital Expenses Salaries & Wages1,23212,910----0.00%0.00% Personnel Benefits4964,543----0.00%0.00% Supplies------0.00%0.00% Services151,52090,285150,000505,000925,000645,00083.17%-30.27% Capital Outlay1,006,05665,27628,2041,720,000810,0001,810,000-52.91%123.46% Principal133,991134,271135,799135,801135,945122,8830.11%-9.61% Interest12,71611,3299,18211,6137,7536,321-33.24%-18.47% Total Capital Expenses1,306,011318,614323,1852,372,4141,878,6982,584,204-20.81%37.55% Transfers Out for Debt Service-120,630186,095362,678166,902324,031-53.98%94.14% Transfers Out for Public Safety Plan-940,634-221,000--0.00%0.00% Transfers Out for 1% Arts7,5305,830---15,0000.00%0.00% Indirect cost allocation628,374661,175684,977684,977698,111705,0921.92%1.00% Total Transfers 635,9041,728,269871,0721,268,655865,0131,044,123-31.82%20.71% Total Expenses6,919,7197,077,4256,411,9829,224,9138,538,3149,655,329-7.44%13.08% Beginning Fund Balance5,483,7085,737,9385,787,0735,723,8706,170,8644,354,550 Change in Fund Balance254,23049,135383,791(1,700,913)(1,816,314)(2,708,329)6.78%49.11% Net working capital (Fund Balance)$5,737,938$5,787,073$6,170,864$4,022,957$4,354,550$1,646,2218.24%-62.20% 12 Capital Projects The capital projects listed below are capital projects planned for the 2019-2020 biennium. The year in which the project is estimated to be completed has been provided. Additional information on the projects may be found in the Capital Improvement Program section of the budget document. 20212022Anticipated Capital ProjectsBudgetBudgetCompletion Water Reservoir and Pump Station$1,000,000$1,900,0002026 Macadam Rd S Water Upgrade650,000400,0002026 GIS Inventory of Water System50,000100,000N/A Water Comprehensive Plan20,000-2021 Interurban Water Reuse5,0005,000N/A S 152nd Place Waterline Extension-50,0002023 Total Capital Projects$1,725,000$2,455,000 13 Debt Service Requirements The following chart provides information on debt service requirements, by debt issue, for the biennium. Budget Debt ServiceProject20212022 2015 Revenue BondsAllentown Phase II Principal40,86642,258 Interest6,0685,112 Total46,93547,370 PWTFL 2001Duwamish/Valley View Principal14,454- Interest72- Total14,527- PWTFL 2004Allentown Phase II Principal80,62580,625 Interest1,6131,209 Total82,23881,835 Public Safety PlanPublic Works Shops 2018 Bond Issuance Interest136,714260,814 Total136,714260,814 Public Safety PlanPublic Works Shops 2019 Bond Issuance Interest30,11863,217 Total30,11863,217 Total Principal135,946122,884 Total Interest174,585330,352 Total Debt Service$ 310,531$ 453,236 Amortization of premiums and discounts are not included in this schedule but are included in the Revenue and Expense Summary statement. 14 General Ledger Code Details Revenue ActualProjectedBudget GL Account CodeAccount Description201820192020202020212022 Acct CodeAccount Description2018 ACTUAL2019 ACTUAL2020 PROJECTED 2020 BUDGET2021 PRELIMINA 2022 BUDGET 401.342.400.00.00PROTECTIVE INSPECTION FEES225240120--- 401.343.401.00.00REGULAR MO CHGS/MISC WATER USE6,940,6936,736,6596,033,0007,366,0006,642,0006,844,000 401.343.402.00.00METER INSTALLATIONS-TEMPORARY4,5256,1495003,0003,0003,000 401.343.403.00.00REPAIR SERVICES10,6911,9635,0003,0003,0003,000 401.343.405.00.00MISCELLANEOUS CHARGES5,7005,8502,0004,0004,0004,000 401.343.406.00.00SHUT-OFF NOTICE SERVICE CHGS12,87012,5404,00012,00012,00012,000 401.344.100.00.00ROAD/STREET MNTNCE/REPAIR CHGS-209,546---- 401.361.110.00.00INVESTMENT INTEREST97,527114,75860,00035,00037,00060,000 401.361.400.00.00INTEREST ON RECEIVABLES3,7171,1842751,0001,0001,000 401.369.910.00.00OTHER957555200--- 401.374.036.01.01STATE GRANT - WSDOT REG MOBILITY GRANT1,500----- 401.379.002.00.00CAPITAL CONTRIBUTIONS-CONTRACTORS/DEVLP34,76714,6851,678--- 401.379.004.00.00CAPITAL CONTRIBUTIONS-ALLENTOWN/RYAN HIL73,10122,43280,000100,00020,00020,000 401.395.100.00.00GAIN (LOSS) ON DISPOSITION OF CAP ASSETS(12,322)----- Expenses ActualProjectedBudget GL Account CodeAccount Description201820192020202020212022 Acct CodeAccount Description2018 ACTUAL2019 ACTUAL2020 PROJECT2020 BUDGET2021 BUDGET2022 BUDGET 401.01.534.800.11.00SALARIES474,167529,889500,000563,664583,458597,233 401.01.534.800.12.00EXTRA LABOR---4,0004,0004,000 401.01.534.800.13.00OVERTIME10,73013,6997,0007,00010,00010,000 401.01.534.800.21.00FICA40,54240,98135,55045,55045,70646,759 401.01.534.800.23.00PERS66,63665,59761,58671,58669,36562,651 401.01.534.800.24.00INDUSTRIAL INSURANCE12,43812,13516,99717,99719,00819,008 401.01.534.800.24.50PAID FAMILY & MEDICAL LEAVE PREMIUMS29802700-869890 401.01.534.800.25.00MEDICAL,DENTAL,LIFE,OPTICAL4,4134,4464,0004,4345,0605,465 401.01.534.800.25.97SELF-INSURED MEDICAL & DENTAL110,730118,131128,670138,670167,017180,378 401.01.534.800.28.00UNIFORM CLOTHING1,1551,5031,3001,3301,6001,700 401.01.534.800.31.00OFFICE & OPERATING SUPPLIES4,573437-500500500 401.01.534.800.31.01OFFICE & SAFETY SUPPLIES2,4326,8512,0002,0002,0002,000 401.01.534.800.31.02OPERATING SUPPLIES5,7858,16120,00026,00026,00026,000 401.01.534.800.31.03REPAIRS & MAINTENANCE SUPPLIES52,17135,42137,00058,50058,50058,500 401.01.534.800.31.04BILLING SUPPLIES1,3372,6242,3002,3002,7002,700 401.01.534.800.31.05LARGE METERS31,77038,19940,00055,00055,00055,000 401.01.534.800.33.01PURCHASED WATER2,372,2022,706,7313,142,0003,142,0003,342,0003,542,000 401.01.534.800.33.04RECLAIMED WATER9,5596,0006,00010,00010,00010,000 401.01.534.800.35.00SMALL TOOLS & MINOR EQUIPMENT6,0703,3514,0008,50012,50012,500 401.01.534.800.35.01TRAFFIC CONTROL SUPPLIES--1,0002,5002,5002,500 401.01.534.800.41.00PROFESSIONAL SERVICES187,9624,0358,0008,0008,0008,000 401.01.534.800.41.01UTILITY ONE CALL SERVICE639725500500750750 401.01.534.800.41.02PHYSICALS - HEARING TESTS1421985001,000500500 401.01.534.800.42.00COMMUNICATION2,8666,1604,0002,5007,0008,000 401.01.534.800.43.00TRAVEL1,7887017001,5001,5001,500 401.01.534.800.45.00OPERATING RENTALS & LEASES2,4522,6202,8001,5001,5001,500 401.01.534.800.45.94EQUIPMENT RENTAL - REPLACEMENT109,46181,14346,51893,03655,19639,877 401.01.534.800.45.95EQUIPMENT RENTAL - O & M51,40954,95842,88885,77582,57382,194 401.01.534.800.46.01INSURANCE-LIABILITY16,41017,22719,13121,66118,06919,876 401.01.534.800.47.00PUBLIC UTILITY SERVICES23----- 401.01.534.800.47.01DIRT DISPOSAL8181,8422,0005,0005,0005,000 401.01.534.800.47.21PUBLIC UTILITY SERVICES-ELECTRICITY14,19219,09923,00020,28623,00024,000 401.01.534.800.47.25PUBLIC UTILITY SERVICES-WATER/SEWER3,1713,2273,0001,1004,0004,200 401.01.534.800.48.00REPAIRS & MAINTENANCE215,06819,68220,00015,00019,00019,000 401.01.534.800.49.00MISCELLANEOUS4,6112,6643,00012,0006,0006,000 401.01.534.800.49.01DOH PERMIT4,9435,0456,0005,0006,0006,000 401.01.534.800.49.08CREDIT CARD FEES60,87968,51470,00050,00075,00075,000 401.01.534.800.49.53MISCELLANEOUS-92,073280,000280,000280,000280,000 401.01.534.800.49.54MISC-INTERFUND UTILITY TAX-501,420609,000742,000666,500686,700 401.01.534.800.53.00EXT TAXES & OPERATING ASSMNTS309,587182,744---- 401.01.534.800.54.01INTERFUND TAXES & OPER ASSMNTS697,571175,262---- 15 ActualProjectedBudget GL Account CodeAccount Description201820192020202020212022 Acct CodeAccount Description2018 ACTUAL2019 ACTUAL2020 PROJECT2020 BUDGET2021 BUDGET2022 BUDGET 401.01.534.801.11.00SALARIES66,81547,49215,00057,71587,82689,619 401.01.534.801.21.00FICA4,5524,2632,0004,1066,7196,856 401.01.534.801.23.00PERS7,1717,2623,0007,33010,1979,186 401.01.534.801.24.00INDUSTRIAL INSURANCE328140350148277277 401.01.534.801.24.50PAID FAMILY & MEDICAL LEAVE PREMIUMS38770-130133 401.01.534.801.25.00MEDICAL,DENTAL,LIFE,OPTICAL503423400474535578 401.01.534.801.25.97MEDICAL,DENTAL,LIFE,OPTICAL7,7033,7922,0006,68211,54812,472 401.01.534.801.31.00OFFICE & OPERATING SUPPLIES--74--- 401.01.534.801.41.00PROFESSIONAL SERVICES-26,746---- 401.01.534.801.48.00REPAIRS & MAINTENANCE-106,038---- 401.01.534.801.49.00MISCELLANEOUS--2,691--- 401.01.594.340.64.00MACHINERY & EQUIPMENT-40,40120,00020,00010,000- 401.01.597.190.00.00MISCELLANEOUS GENERAL GOVERNMT628,374661,175684,977684,977698,111705,092 401.01.597.208.00.00TRANSFER OUT-FUND 2018-120,63016,084--- 401.01.597.219.00.00TRANSFERS OUT - DEBT SERVICE--33,29744,62530,18863,217 401.01.597.301.00.00TRANSFERS OUT - FUND 3017,5305,830---15,000 401.01.597.306.00.00TRANSFERS OUT-FUND 306---221,000-- 401.01.597.380.00.00TRANSFERS OUT--136,714136,714136,714260,814 401.02.591.344.78.00PW 04-691-069 PRINCIPAL80,62580,62580,62580,62680,62580,625 401.02.591.345.78.00INTERGOVERNMENTAL LOANS14,45414,45414,45414,45514,454- 401.02.591.347.72.00REVENUE BONDS38,91139,19140,72040,72040,86642,258 401.02.592.340.88.00AMORTIZATION COSTS1,1031,103---- 401.02.592.344.83.00PW-04-691-069 INTEREST2,5872,1842,0162,0161,6131,209 401.02.592.345.83.00PW-01-691-064 VAL VUE INTEREST25318114514472- 401.02.592.346.83.00INTEREST ON LONG-TERM EXTERNAL DEBT---181,339-- 401.02.592.347.83.00INTEREST ON LONG-TERM EXTERNAL DEBT8,7737,8627,0217,0216,0685,112 401.02.592.350.88.00AMORTIZATION COSTS---(765)-- 401.02.592.352.88.00AMORTIZATION COSTS---2,094-- 401.02.592.353.88.002006 REV BOND DEBT ISSUE AMORTIZATION---1,103-- 401.98.594.340.11.00SALARIES1,23212,910---- 401.98.594.340.21.00FICA90985---- 401.98.594.340.23.00PERS1561,650---- 401.98.594.340.24.00INDUSTRIAL INSURANCE21138---- 401.98.594.340.25.00MEDICAL,DENTAL,LIFE,OPTICAL12113---- 401.98.594.340.25.97MEDICAL,DENTAL,LIFE,OPTICAL2171,656---- 401.98.594.340.41.00PROFESSIONAL SERVICES151,52090,285150,000505,000925,000645,000 401.98.594.340.61.00LAND----500,00010,000 401.98.594.340.64.00MACHINERY & EQUIPMENT--8,204--- 401.98.594.340.65.00CONSTRUCTION PROJECTS1,006,05624,875-1,700,000300,0001,800,000 16 181 17 2021 - 2026 Financial Planning Model 9/18/2020 18 2021 - 2026 ** Denotes other funding sources, grants, or mitigation. 19 2021 - 2026 Capital Improvement Program 9/16/2020 20 2021 - 2026 Capital Improvement Program 21 2021 - 2026 Capital Improvement Program 22 2021 - 2026 Capital Improvement Program 23 2021 - 2026 Capital Improvement Program 24 2021 - 2026 Capital Improvement Program 25 2021 - 2026 Capital Improvement Program 26 2021 - 2026 Capital Improvement Program 27 DEPARTMENT: Public Works FUND: FUND NUMBER: Sewer 402 RESPONSIBLE MANAGER: POSITION: Hari PonnekantiInterim Public Works Director Description The mission of the Sewer Utility is to operate and maintain a sewer collection system that will ensure the health, safety, and welfare of the citizens and visitors of Tukwila. The Sewer Utility is responsible for the maintenance of approximately 40 miles of gravity sewer main and the operation and maintenance of 12 lift stations and force mains. These lift stations pump approximately 60% of all sewage in the City (approximately 460 million gallons). The Sewer Utility maintains relationships with adjoining jurisdictions, cities, water districts, sewer districts, King County Department of Natural Resources & Parks, Wastewater Treatment Division, State Department of Ecology, State Department of Health, and King County Health Department. 2019-2020Accomplishments Evaluated system-wide conditions for potential upgrades for Annual Sewer Repair Program. Ongoing construction of CBD Sanitary Sewer Rehabilitation. Replaced generator, control system, and concrete slab at Sewer Lift Station No. 2. Upgraded the electrical system atSewer Lift Station No. 4. Continued development of the GIS as-builts of city sewer infrastructure. 2021-2022 Outcome Goals Improve sewer system efficiency. Strategic Goal 1. Utility Comp Plan Goal 12.1 Improve sewer system reliability. Strategic Goal 1. Utility Comp Plan Goal 12.1 Improve sewer system capacity. Strategic Goal 1. Utility Comp Plan Goal 12.1 2021-2022 Indicators of Success Evaluate system-wide conditions for potential upgrades for Annual Sewer Repair Program. Ongoing construction of CBD Sanitary Sewer Rehabilitation. Complete update to Sewer Comprehensive Plan. Begin the Abandon Sewer Lift Station No. 9 Project. Continued development of the GIS as-builts of city sewer infrastructure. 28 Statistics ActualProjected Estimated 20182019202020212022 Maintain and Improve Sewer System Number of linear feet TV inspected 10,000 10,000 10,000 10,000 10,000 Number of linear feet of sewer pipe jet cleaned 200,000 206,000 206,000 206,000 206,000 Number of manholes cleaned 850 1,261 1,261 1,261 1,261 Capital Hours of 10 sewer lift stations monitoring of pump hours, start 2 FTEs, 11 2 FTEs, 11 2 FTEs, 11 2 FTEs, 11 counts, and generator operation (weekly) 11 hours a week hours a week hours a week hours a week Customers Number of sewer customers 1,836 1,845 1,855 1,860 1,865 Number of total sewer system miles3939393939 29 Revenue and Expense Summary Sewer Actual Budget Percent Change Projected 2018201920202020202120222020-20212021-2022 Operating Revenue Charges for Services Sewer Sales$9,991,886$ 10,065,915$8,940,000$9,732,000$9,952,000$ 10,205,0002.26%2.54% Total Charges for Services9,991,88610,065,9158,940,0009,732,0009,952,00010,205,0002.26%2.54% Miscellaneous Revenue Investment Earnings146,690305,687100,40055,00055,00055,0000.00%0.00% Capital Contributions-370,84851,672---0.00%0.00% Total Miscellaneous Revenue146,690676,535152,07255,00055,00055,0000.00%0.00% Total Operating Revenue10,138,57610,742,4509,092,0729,787,00010,007,00010,260,0002.25%2.53% Capital Project Revenue Intergovernmental -Grants243,356150,08485,000125,00025,00025,000-80.00%0.00% Transfer In from Fund 306------0.00%0.00% Total Capital Project Revenue243,356150,08485,000125,00025,00025,000-80.00%0.00% Total Revenue10,381,93210,892,5349,177,0729,912,00010,032,00010,285,0001.21%2.52% Operating Expenses Salaries & Wages411,836360,177367,243399,958680,038692,45770.03%1.83% Personnel Benefits191,952186,796173,316184,448309,020315,14967.54%1.98% Supplies4,720,5734,864,7114,783,3504,788,6005,004,6005,252,6004.51%4.96% Services1,435,261521,082237,915302,957292,887289,458-3.32%-1.17% Intergov't Services & Taxes1,151,9411,187,196987,0001,113,7001,195,7001,221,0007.36%2.12% Total Operating Expenses7,911,5637,119,9626,548,8246,789,6637,482,2457,770,66410.20%3.85% CIP Expenses Salaries & Wages1,1231,61430,000---0.00%0.00% Personnel Benefits33356810,825---0.00%0.00% Supplies------0.00%0.00% Services42,32317,402150,000400,000577,000815,00044.25%41.25% Capital Outlay91,48118,843335,0001,500,0002,625,0002,050,00075.00%-21.90% Principal326,224326,882330,537330,537330,886334,2050.11%1.00% Interest32,68729,34724,226128,19420,78617,349-83.79%-16.54% Total Capital Expenses494,172394,656880,5882,358,7313,553,6723,216,55450.66%-9.49% Non-Cash Accounting Adjustments Transfers Out for Public Safety Plan-80,420718,506724,837102,730200,076-85.83%94.76% Transfer Out for 1% Arts13,00021,44013,00013,00024,50020,50088.46%-16.33% Indirect cost allocation478,688504,022522,167522,167588,149594,03112.64%1.00% Total Non-Cash Accounting Adjustments491,688605,8821,253,6731,260,004715,379814,607-43.22%13.87% Total Expenses8,897,4228,120,5008,683,08510,408,39811,751,29611,801,82512.90%0.43% Beginning Fund Balance7,166,7048,651,21412,268,8119,349,16412,762,79811,043,50236.51%-13.47% Change in Fund Balance1,484,5102,772,033493,987(496,398)(1,719,296)(1,516,825)246.35%-11.78% Net working capital (Fund Balance)$8,651,214$ 11,423,247$ 12,762,798$8,852,766$ 11,043,502$9,526,67824.75%-13.73% 30 Capital Projects The capital projects listed below are capital projects planned for the 2021-2022 biennium. The year in which the project is estimated to be completed has been provided. Additional information on the projects may be found in the Capital Improvement Program section of the budget document as well as the Capital Improvement Program document, which is adopted annually. 20172018Anticipated Capital ProjectsBudgetBudgetCompletion GIS Inventory of Sewer System$10,000$50,000N/A CBD Sanitary Sewer Rehabilitation1,695,0001,170,0002024 Sewer Lift Stations & Generator Upgrade240,000-2025 Sewer Lift Station No. 2 Upgrades170,000-2021 Sewer Comprehensive Plan150,000-2021 Abandon Sewer Lift Station No. 9-450,0002023 Southcenter Blvd Sewer Upgrade-200,0002022 Other (Annual Maint, etc)937,000995,000N/A Total Capital Projects$3,202,000$2,865,000 31 Sewer Fund – Debt Service Requirements The following chart provides information on debt service requirements, by debt issue, for the biennium. Budget Debt ServiceProject20212022 2015 Revenue BondsAllentown Phase II Principal$97,450$100,769 Interest14,47012,190 111,921112,959 PWTFL 2004Allentown Phase II Principal192,261192,261 Interest3,8452,884 196,106195,145 PWTFL 2014CBD Sewer Rehab Principal41,17541,175 Interest2,4712,265 43,64543,440 Public Safety PlanPublic Works Shops 2018 Bond Issuance Interest73,399145,749 Total73,399145,749 Public Safety PlanPublic Works Shops 2019 Bond Issuance Interest26,33154,327 Total26,33154,327 Total Principal330,886334,205 Total Interest120,516217,415 Total Debt Service$551,620 $ 451,402 Amortization of premiums and discounts are not included in this schedule but are included in the Revenue and Expense Summary statement. 32 General Ledger Code Details Revenue ActualProjectedBudget GL Account CodeAccount Description201820192020202020212022 Acct CodeAccount Description2018 ACTUAL2019 ACTUAL2020 PROJECTED 2020 BUDGET2021 PRELIMINA 2022 BUDGET 402.343.501.00.00REGULAR MONTHLY CHARGES9,595,1259,767,0548,700,0009,482,0009,702,0009,955,000 402.343.503.00.00MISCELLANEOUS CHARGES396,760298,861240,000250,000250,000250,000 402.344.100.00.00ROAD/STREET MNTNCE/REPAIR CHGS-370,84851,672--- 402.361.110.00.00INVESTMENT INTEREST163,390209,505100,00050,00050,00050,000 402.361.112.00.00INVESTMENT INTEREST ACCRUED2,1495,112---- 402.361.320.00.00UNRLZD GAIN(LOSS)-INVESTMENTS(30,773)83,113---- 402.361.400.00.00INTEREST ON RECEIVABLES11,9257,9574005,0005,0005,000 402.379.002.00.00CAPITAL CONTRIBUTIONS-CONTRACTORS/DEVLP29,16717,495---- 402.379.004.00.00CAPITAL CONTRIBUTIONS-ALLENTOWN/RYAN HIL214,189132,58985,000125,00025,00025,000 Expense ActualProjectedBudget GL Account CodeAccount Description201820192020202020212022 Acct CodeAccount Description2018 ACTUAL2019 ACTUAL2020 PROJECT2020 BUDGET2021 BUDGET2022 BUDGET 402.01.535.800.11.00SALARIES341,529281,632337,801337,801341,473347,506 402.01.535.800.13.00OVERTIME2,7878,1384,4424,4427,0007,000 402.01.535.800.21.00FICA25,77225,69726,22826,22826,65827,120 402.01.535.800.23.00PERS42,95843,13542,90142,90140,45836,337 402.01.535.800.24.00INDUSTRIAL INSURANCE7,6147,73710,28410,28410,66910,669 402.01.535.800.24.50PAID FAMILY & MEDICAL LEAVE PREMIUMS17451500-505514 402.01.535.800.25.00MEDICAL,DENTAL,LIFE,OPTICAL3,0732,9212,8222,8223,6963,991 402.01.535.800.25.97SELF-INSURED MEDICAL & DENTAL91,55686,13082,49182,49189,19596,330 402.01.535.800.28.00UNIFORM CLOTHING686432570570590625 402.01.535.800.31.00OFFICE & OPERATING SUPPLIES2,08262---- 402.01.535.800.31.01OFFICE & SAFETY SUPPLIES1,7852,4362,5003,0003,0003,000 402.01.535.800.31.02OPERATING SUPPLIES11,8478,74710,00011,60011,60011,600 402.01.535.800.31.03REPAIRS & MAINTENANCE SUPPLIES4,6859,4785,0004,0005,0005,000 402.01.535.800.31.04BILLING SUPPLIES1,3372,6243,0003,0003,0003,000 402.01.535.800.33.00METRO SEWAGE TREATMENT4,696,9344,839,7144,762,0004,762,0004,977,0005,225,000 402.01.535.800.35.00SMALL TOOLS & MINOR EQUIPMENT1,9037047002,5002,5002,500 402.01.535.800.35.01TRAFFIC CONTROL DEVICES---2,5002,5002,500 402.01.535.800.41.00PROFESSIONAL SERVICES171,4683,2273,0001,0002,0002,000 402.01.535.800.41.01UTILITY ONE CALL SERVICE639725700700700700 402.01.535.800.41.02PHYSICALS - HEARING TESTS19699600300400400 402.01.535.800.41.04TV EQUIPMENT SOFTWARE--1,0001,0002,0002,000 402.01.535.800.42.00COMMUNICATION1,3875,1625,0002,5006,0006,300 402.01.535.800.43.00TRAVEL1,7551,3031,4002,0002,0002,000 402.01.535.800.44.00ADVERTISING1,009--150-- 402.01.535.800.45.00OPERATING RENTALS & LEASES8018202,0002,0002,000 402.01.535.800.45.94EQUIPMENT RENTAL - REPLACEMENT52,19556,29237,11574,23044,03931,817 402.01.535.800.45.95EQUIPMENT RENTAL - O & M30,31059,77518,70537,41043,71346,802 402.01.535.800.46.01INSURANCE-LIABILITY5,47010,82811,37512,6679,0359,939 402.01.535.800.47.00PUBLIC UTILITY SERVICES---1,000-- 402.01.535.800.47.02WASTE MATERIALS DISPOSAL---3,0003,0003,000 402.01.535.800.47.21PUBLIC UTILITY SERVICES-ELECTRICITY16,59716,60917,00021,00021,00021,000 402.01.535.800.47.25PUBLIC UTILITY SERVICES-WATER/SEWER17,07319,92520,00020,00022,00023,500 402.01.535.800.48.00REPAIRS & MAINTENANCE1,056,28732,07233,00024,00035,00035,000 402.01.535.800.48.01PUMP STATION PAINTING---12,500-- 402.01.535.800.48.03GROUTING AND SEALING---2,500-- 402.01.535.800.48.04TELEMETRY REPAIR5,5913,9384,00010,00010,00010,000 402.01.535.800.49.00MISCELLANEOUS7,1091,7422,0005,0005,0005,000 402.01.535.800.49.08CREDIT CARD FEES69,10578,00380,00070,00085,00088,000 MISC-EXT TAXES, OPER ASSESS (INT GOV'T)-87,75087,000135,000200,000200,000 402.01.535.800.49.53 402.01.535.800.49.54MISC-INTERFUND UTILITY TAX-684,018800,000978,700995,7001,021,000 402.01.535.800.53.00EXT TAXES & OPERATING ASSMNTS151,72593,903100,000--- 402.01.535.800.54.02INTERFUND TAXES & OPER ASSMNTS1,000,215321,524---- 402.01.535.801.11.00SALARIES67,52170,40725,00057,715331,565337,951 402.01.535.801.21.00FICA4,5514,8771,5004,44625,35625,853 402.01.535.801.23.00PERS7,1718,3213,0007,33038,49534,640 402.01.535.801.24.00INDUSTRIAL INSURANCE3443475002482,1152,115 402.01.535.801.24.50PAID FAMILY & MEDICAL LEAVE PREMIUMS38770-491500 402.01.535.801.25.00MEDICAL,DENTAL,LIFE,OPTICAL5035192504742,6682,881 33 ActualProjectedBudget GL Account CodeAccount Description201820192020202020212022 Acct CodeAccount Description2018 ACTUAL2019 ACTUAL2020 PROJECT2020 BUDGET2021 BUDGET2022 BUDGET 402.01.535.801.25.97MEDICAL,DENTAL,LIFE,OPTICAL7,7036,1382,2006,65468,12473,574 402.01.535.801.31.00OFFICE & OPERATING SUPPLIES-946150--- 402.01.535.801.41.00PROFESSIONAL SERVICES-87,557---- 402.01.535.801.48.00REPAIRS & MAINTENANCE-143,809---- 402.01.535.801.49.00MISCELLANEOUS--3,000--- 402.01.594.350.64.00MACHINERY & EQUIPMENT-3,130---- 402.01.597.190.00.00MISCELLANEOUS GENERAL GOVERNMT478,688504,022522,167522,167588,149594,031 402.01.597.208.00.00TRANSFER OUT-FUND 208-80,420---- 402.01.597.219.00.00TRANSFERS OUT - DEBT SERVICE--18,60724,93826,33154,327 402.01.597.301.00.00TRANSFERS OUT - FUND 30113,00021,44013,00013,00024,50020,500 402.01.597.306.00.00TRANSFERS OUT-FUND 306622,707-623,500623,500-- 402.01.597.306.00.99Transfer Out - Contra(622,707)----- 402.01.597.380.00.00TRANSFERS OUT--76,39976,39976,399145,749 402.01.598.500.00.00MISC EXPENSE - NON-OPERATING-622,707---- 402.02.591.354.78.00PW 04-691-069 PRIN192,261192,261192,261192,261192,261192,261 402.02.591.357.72.00206 REVENUE BONDS PRINCIPAL92,78993,45697,10197,10197,450100,769 402.02.591.357.78.00PC13-961-075 PRIN41,17541,17541,17541,17541,17541,175 402.02.592.350.88.00DEBT ISSUANCE COSTS2,6312,631---- 402.02.592.351.88.00AMORTIZATION COSTS---2,631-- 402.02.592.354.83.00PW-04-691-069 INTEREST6,1685,2074,8074,8073,8452,894 402.02.592.357.83.00INTEREST ON LONG-TERM EXTERNAL DEBT20,92021,63016,743118,08014,47012,190 402.02.592.358.83.00PC13-961-075 INTEREST2,968(120)2,6762,6762,4712,265 402.98.594.353.11.00SALARIES1,1231,61430,000--- 402.98.594.353.21.00FICA851232,500--- 402.98.594.353.23.00PERS1432064,000--- 402.98.594.353.24.00INDUSTRIAL INSURANCE1417800--- 402.98.594.353.25.00MEDICAL,DENTAL,LIFE,OPTICAL614225--- 402.98.594.353.25.97MEDICAL,DENTAL,LIFE,OPTICAL872073,300--- 402.98.594.353.41.00PROFESSIONAL SERVICES42,32317,402150,000400,000577,000815,000 402.98.594.353.64.00MACHINERY & EQUIPMENT--35,000-25,000- 402.98.594.353.65.00CONSTRUCTION PROJECTS91,48115,714300,0001,500,0002,600,0002,050,000 34 Debt Service for PW Shops 35 2021 - 2026 Financial Planning Model 9/18/2020 2021 - 2026 ** Denotes other funding sources, grants, or mitigation. 36 2021 - 2026 Capital Improvement Program 9/16/2020 37 2021 - 2026 Capital Improvement Program 38 2021 - 2026 Capital Improvement Program 39 2021 - 2026 Capital Improvement Program 40 2021 - 2026 Capital Improvement Program 41 2021 - 2026 Capital Improvement Program 42 2021 - 2026 Capital Improvement Program 43 2021 - 2026 Capital Improvement Program 44 2021 - 2026 Capital Improvement Program 45 DEPARTMENT: Public Works FUND: FUND NUMBER: Surface Water 412 RESPONSIBLE MANAGER: POSITION: Hari PonnekantiInterim Public Works Director Description The surface water program provides for engineering studies, preliminary engineering, construction, and maintenance of public surface water and drainage facilities to include control and monitoring of storm and surface water quantity and quality. The Green River Basin management agreement and the Green River levees are also included in this program. The costs of operating and maintaining the system are included with the capital projects necessary for system improvements. 2019 - 2020Accomplishments Completed Small Drainage Project identified on theapprovedlist for 2018, 2019and2020. Continued development of the GIS as-builts of city infrastructure that complies with NPDES. ConstructedRiverton Creek Flap Gate Removal. Began the ongoing Green the Green Program along the Duwamish River. 2021 - 2022Outcome Goals Improve surface water system efficiency.Strategic Goal 1. Utility Comp Plan Goal 12.1 Improve surface water system reliability.Strategic Goal 1. Utility Comp Plan Goal 12.1 Improve surface water system capacity.Strategic Goal 1. Utility Comp Plan Goal 12.1 2021 - 2022Indicators of Success Complete small drainage projects identified on the approved list for 2021and 2022. Continue development of the GIS as-builts of City infrastructure that complies with NPDES. Complete construction of the East Marginal Way S Stormwater Outfalls. Construct Storm Water Quality Retrofit Projects. Continue the Green the Green Program along the Duwamish River. Begindesign of the Gilliam Creek Fish Barrier Removal Project. 46 Statistics ActualProjected Estimated 20182019202020212022 Maintain & Improve surface water system Number of linear feet TV inspected10,000 10,000 10,000 10,000 10,000 Number of linear feet of storm lines cleaned12,000 12,000 12,000 12,000 12,000 Number of linear feet of ditches cleaned2,000 2,000 2,000 2,000 2,000 Number of manholes/catch basins/or stormceptors cleaned1,500 1,500 1,500 1,500 1,500 Number of times cleaned four water quality ponds Once/yr Once/yr Once/yr Once/yr Once/yr Number of times cleaned large pot type water quality vaults Once/yr Once/yr Once/yr Once/yr Once/yr Number of times clean 10 large trash racks250250250250250 Capital Hours of 5 storm lift stations monitoring of pump hours, 55555 start counts, and generator operation (weekly) NPDES (National Pollutant Discharge Elimination System) *Number of illicit discharge events131971012 Customers Number of surface water customers5,2865,2895,3265,3355,345 Number of total drainage system miles7880808285 * COVID-19 impacted this statistic 47 Revenue and Expense Summary Surface Water Fund Actual Budget Percent Change Projected 2018201920202020202120222020-20212021-2022 Operating Revenue Charges for Services Surface Water Sales$6,343,895$6,744,495$6,863,000$6,863,000$7,000,000$7,350,0002.00%5.00% Total Charges for Services6,343,8956,744,4956,863,0006,863,0007,000,0007,350,0002.00%5.00% Intergovernmental Revenue54,697228,755163,000(2,316,000)113,000381,000-104.88%237.17% Miscellaneous Revenue Investment Earnings71,37052,53545,00050,00050,00050,0000.00%0.00% Capital contributions(92,140)-----0.00%0.00% Sale of Capital Assets-(1,084)----0.00%0.00% Other Misc Revenue2,10314,2372,000---0.00%0.00% Total Miscellaneous Revenue(18,667)65,68847,00050,00050,00050,0000.00%0.00% Total Operating Revenue6,379,9257,038,9387,073,0004,597,0007,163,0007,781,00055.82%8.63% Capital Project Revenue Intergovernmental Revenue - Grants506,92080,8691,393,0003,393,0001,720,0002,728,000-49.31%58.60% Total Revenue6,886,8457,119,8078,466,0007,990,0008,883,00010,509,00011.18%18.30% Operating Expenses Salaries & Wages 942,964900,9011,003,0241,115,6531,152,4101,192,5503.29%3.48% Personnel Benefits404,485406,188322,800501,312549,898565,4639.69%2.83% Supplies42,81034,78322,30092,50044,00044,000-52.43%0.00% Services847,710770,233375,500662,881492,348424,029-25.73%-13.88% Intergov't Services & Taxes 711,529720,374766,300741,300790,000825,0006.57%4.43% Total Operating Expenses2,949,4982,832,4792,489,9243,113,6463,028,6563,051,042-2.73%0.74% Capital Expenses Salaries & Wages45,587104,467----0.00%0.00% Personnel Benefits18,03143,604----0.00%0.00% Supplies792650050,000100,00050,000100.00%-50.00% Services469,129622,7071,000,7001,314,0002,701,0002,637,000105.56%-2.37% Capital Outlay3,099,938293,5031,014,0001,337,0001,815,0004,613,00035.75%154.16% Principal288,912289,041290,247289,748289,792279,3600.02%-3.60% Interest13,08211,3079,84110,3508,0466,249-22.26%-22.33% Total Capital Expenses3,934,6871,365,5542,315,2883,001,0984,913,8387,585,60963.73%54.37% Transfers Transfers Out for Public Safety Plan-1,757,221791,191806,849254,121494,926-68.50%94.76% Transfers Out for 1% Arts13,7405,9505,9505,9507,80029,94031.09%283.85% Indirect cost allocation528,899660,906684,699684,699622,199628,421-9.13%1.00% Total Non-Cash Accounting Adjustments542,6392,424,0771,481,8401,497,498884,1201,153,287-40.96%30.44% Total Expenses7,426,8246,622,1116,287,0527,612,2428,826,61411,789,93815.95%33.57% Beginning Fund Balance3,249,0092,709,0303,206,7262,731,8795,385,6745,442,060 97.14%1.05% Change in Fund Balance(539,979)497,6962,178,948377,75856,386(1,280,938)-85.07%-2371.73% Net working capital (Fund Balance)2,709,0303,206,7265,385,6743,109,6375,442,0604,161,12275.01%-23.54% 48 Capital Projects The capital projects listed below are capital projects planned for the 2021 - 2022 biennium. The year in which the project is estimated to be completed has been provided. Additional information on the projects may be found in the Capital Improvement Program section of the budget. 20212022Anticipated BudgetBudgetCompletion Storm Water Quality Retrofit Program$115,000$3,314,000> 2026 NPDES Program100,00050,000N/A WRIA 9 Watershed Planning20,00021,000N/A Green the Green Program45,000145,000N/A Surface Water Monitoring 35,00037,000N/A East Marginal Wy S Stormwater Outfalls1,276,000-2021 Gilliam Creek Fish Barrier Removal936,000536,0002025 Tukwila 205 Levee Certification500,000500,0002026 Nelson Side Channel225,000240,0002023 Surface Water Comprehensive Plan200,000-2021 S 131st Pl Drainage Improvements150,0001,000,0002022 Riverton Creek Flap Gate Removal55,000-2021 Chinook Wind59,000357,0002022 Surface Water GIS Inventory-100,0002024 Northwest Gilliam Storm Drainage System-100,0002023 Other (Annual Maint, etc)900,000900,000N/A Total Capital Projects$4,616,000$7,300,000 49 Debt Service Requirements The following chart provides information on debt service requirements, by debt issue, for the biennium. Budget Debt ServiceProject20212022 2015 Revenue BondsAllentown Phase II Principal$18,861$19,504 Interest2,8012,359 Total21,66221,863 PWTFL 2001Duwamish/ Valley View Principal11,575- Interest58- Total11,633- PWTFL 2004Allentown Phase II Principal37,21237,212 Interest744558 Total37,95637,770 PWTFL 2004Cascade View Principal222,144222,144 Interest4,4433,332 Total226,587225,476 Public Safety PlanPublic Works Shops 2018 Bond Issuance Interest188,987360,537 Total188,987360,537 Public Safety PlanPublic Works Shops 2019 Bond Issuance Interest65,134134,389 Total65,134134,389 Total Principal289,792278,860 Total Interest262,167501,175 Total Debt Service$ 551,959$780,035 Amortization of premiums and discounts are not included in this schedule but are included in the Revenue and Expense Summary statement. 50 General Ledger Code Details Revenue ActualProjectedBudget GL Account CodeAccount Description201820192020202020212022 Acct CodeAccount Description2018 ACTUAL2019 ACTUAL2020 PROJECTED 2020 BUDGET2021 PRELIMINA 2022 BUDGET 412.334.030.12.00NPDES50,00013,27850,000-13,00064,000 412.337.070.04.00KC NTRL RESRCS AND PKS-S 180TH FLOOD WAL-65,378---117,000 412.337.073.01.00KCFCZD-OPPORTUNITY FUNDS-123,411-60,000100,000150,000 412.337.073.02.00KCFCD-GREEN THE GREEN REVEGETATION4,69726,688113,000217,000-50,000 412.343.100.00.00REGULAR ANNUAL CHARGES6,344,3576,738,8716,863,0006,863,0007,000,0007,350,000 412.343.110.00.00LIEN FEES(462)5,624---- 412.361.110.00.00INVESTMENT INTEREST45,25933,19130,00030,00030,00030,000 412.361.400.00.00INTEREST ON RECEIVABLES26,11219,34415,00020,00020,00020,000 412.367.110.00.00GIFTS & BEQUESTS PRIVT SOURCES-12,500---- 412.369.910.00.00OTHER2,1031,7372,000--- 412.374.027.01.00RCO STATE GRANT - RIVERTON CR FLAPGATE86,03330,2791,021,000-50,000- 412.374.027.02.00GILLIAM & NELSON STATE GRANTS----808,000568,000 412.374.031.01.00DOE GRANT-STORMWATER QUALITY RETROFIT-22,342222,000-20,0002,160,000 412.374.031.02.00DOE GRANT-E MARGINAL WAY SW OUTFALLS-44,129150,000-842,000- 412.374.036.01.01STATE GRANT - WSDOT REG MOBILITY GRANT8,813----- 412.374.038.02.00STATE GRANT - S 144TH (TIB 42ND)---800,000-- 412.374.038.03.00TIB STATE GRANT - 53RD AVE S337,869(46,181)---- 412.375.114.38.01DEPT OF COMMERCE-RIVERTON CR FLAPGATE46,2066,640---- 412.375.202.05.02DEPT OF TRANS-BOEING ACCESS BRIDGE28,00023,660---- 412.379.000.00.00CAPITAL CONTRIBUTION-FEDERAL/STATE/LOCAL(50,000)----- 412.379.002.00.00CAPITAL CONTRIBUTIONS-CONTRACTORS/DEVLP(42,140)----- 412.395.400.00.00GAIN (LOSS) ON DISPOSITION OF CAP ASSETS-(1,084)---- Expense ActualProjectedBudget GL Account CodeAccount Description201820192020202020212022 Acct CodeAccount Description2018 ACTUAL2019 ACTUAL2020 PROJECT2020 BUDGET2021 BUDGET2022 BUDGET 412.01.538.301.11.00SALARIES178,790378,324455,015465,644474,181482,854 412.01.538.301.13.00OVERTIME-530---- 412.01.538.301.21.00FICA13,48130,50912,00036,01536,27536,938 412.01.538.301.23.00PERS21,02251,66325,00059,13755,05249,492 412.01.538.301.24.00INDUSTRIAL INSURANCE1,2715,6823,0009,3541,4621,462 412.01.538.301.24.50PAID FAMILY & MEDICAL LEAVE PREMIUMS26636600-702715 412.01.538.301.25.00MEDICAL,DENTAL,LIFE,OPTICAL4,39019,6004,00020,7243,9874,306 412.01.538.301.25.97MEDICAL,DENTAL,LIFE,OPTICAL27,35553,96936,00072,51594,994102,593 412.01.538.301.28.00UNIFORM CLOTHING178----- 412.01.538.301.31.00OFFICE & OPERATING SUPPLIES3,1429,254---- 412.01.538.301.41.00PROFESSIONAL SERVICES-210,3184,000--- 412.01.538.301.42.00COMMUNICATION1,2192,6791,000--- 412.01.538.301.43.00TRAVEL8922---- 412.01.538.301.48.00REPAIRS & MAINTENANCE-34,951---- 412.01.538.301.49.00MISCELLANEOUS5661,4355,000--- 412.01.538.380.11.00SALARIES756,850507,230533,009633,009657,229688,696 412.01.538.380.12.00EXTRA LABOR9752,2612,0008,0008,0008,000 412.01.538.380.13.00OVERTIME6,34912,55613,0009,00013,00013,000 412.01.538.380.21.00FICA59,00440,54440,00050,51451,88554,292 412.01.538.380.23.00PERS98,65668,18960,00075,39278,74272,744 412.01.538.380.24.00INDUSTRIAL INSURANCE17,73413,45515,00020,95223,35123,351 412.01.538.380.24.50PAID FAMILY & MEDICAL LEAVE PREMIUMS38836700-9851,031 412.01.538.380.25.00MEDICAL,DENTAL,LIFE,OPTICAL18,8536,66925,0005,1706,5317,053 412.01.538.380.25.97SELF-INSURED MEDICAL & DENTAL141,982113,427100,000150,039194,432209,986 412.01.538.380.28.00UNIFORM CLOTHING4961,0101,5001,5001,5001,500 412.01.538.380.31.00OFFICE & OPERATING SUPPLIES48561150--- 412.01.538.380.31.01COMMUNITY EDUCATION SUPPLIES225-150--- 412.01.538.380.31.02OPERATING SUPPLIES28,15019,51520,00036,00036,00036,000 412.01.538.380.31.03OFFICE & SAFETY SUPPLIES3,0893,8002,0001,5001,5001,500 412.01.538.380.31.04BILLING SUPPLIES2,78962---- 412.01.538.380.35.00SMALL TOOLS & MINOR EQUIPMENT4,9332,091-4,0004,0004,000 412.01.538.380.35.01TRAFFIC CONTROL DEVICES---1,0002,5002,500 412.01.538.380.41.00PROFESSIONAL SERVICES380,212(11,080)2,0002,0002,0002,000 412.01.538.380.41.01UTILITY ONE CALL SERVICE639725700650700725 412.01.538.380.41.02PHYSICALS - HEARING TESTS1,1546521,2001,2001,2001,200 412.01.538.380.41.06PROF SVCS-KC STORM WATER BILLING-6,63710,00065,00010,00010,000 412.01.538.380.42.00COMMUNICATION2,3096,8487,0002,0007,0007,000 412.01.538.380.43.00TRAVEL3,5377041,0002,0002,0002,000 51 ActualProjectedBudget GL Account CodeAccount Description201820192020202020212022 Acct CodeAccount Description2018 ACTUAL2019 ACTUAL2020 PROJECT2020 BUDGET2021 BUDGET2022 BUDGET 412.01.538.380.44.00ADVERTISING---500-- 412.01.538.380.45.00OPERATING RENTALS AND LEASES1,7742,2191,0004,0004,0004,000 412.01.538.380.45.94EQUIPMENT RENTAL - REPLACEMENT230,345292,665147,383294,765174,876126,343 412.01.538.380.45.95EQUIPMENT RENTAL - O & M84,18397,54955,081110,162109,44886,927 412.01.538.380.46.01INSURANCE-LIABILITY24,61630,76332,31629,78427,10429,814 412.01.538.380.47.00PUBLIC UTILITY SERVICES---1,000-- 412.01.538.380.47.01WASTE MATERIALS DISPOSAL11,3445,80950,00050,00050,00050,000 412.01.538.380.47.02ELECTRICAL SERVICE728620700500700700 412.01.538.380.47.03STORM FILTER CLEANING-3,025-20,00020,00020,000 412.01.538.380.47.04SPILL RESPONSE & DISPOSAL3,4501,110-20,00020,00020,000 412.01.538.380.47.21PUBLIC UTILITY SERVICES-ELECTRICITY8,4688,4298,0009,7009,7009,700 412.01.538.380.47.25PUBLIC UTILITY SERVICES-WATER/SEWER2,4423,0712,6002,5002,5002,500 412.01.538.380.47.26PUBLIC UTILITY SERVICES-SURFACE WATER3,7773,9664,1204,1204,1204,120 412.01.538.380.48.00REPAIRS AND MAINTENANCE57,91115,22033,00033,00033,00033,000 412.01.538.380.48.02TELEEMETRY & ALARM - PUMP STATIONS-1,7604004,0004,0004,000 412.01.538.380.48.03SOFTWARE SUPPORT----2,0002,000 412.01.538.380.49.00MISCELLANEOUS7,6383,4388,0006,0008,0008,000 412.01.538.380.49.01LIEN FILING / RELEASE FEES-6,2441,000--- 412.01.538.380.49.08CREDIT CARD FEES21,390----- 412.01.538.380.49.53MISC-EXT TAXES, OPER ASSESS (INT GOV'T)-37,34275,00050,00085,00085,000 412.01.538.380.49.54MISCELLANEOUS-2,211691,300691,300705,000740,000 412.01.538.380.53.00EXT TAXES & OPERATING ASSMNTS74,79446,202---- 412.01.538.380.54.12INTERFUND TAXES & OPER ASSMNTS636,735674,172---- 412.01.594.380.64.00MACHINERY AND EQUIPMENT-3,130---- 412.01.597.190.00.00MISCELLANEOUS GENERAL GOVERNMT528,899660,906684,699684,699622,199628,421 412.01.597.208.00.00TRANSFER OUT-FUND 208-201,050---- 412.01.597.219.00.00TRASNFERS OUT - DEBT SERVICE--46,02961,68765,134134,389 412.01.597.301.00.00TRANSFERS OUT - FUND 30113,7405,9505,9505,9507,80029,940 412.01.597.306.00.00TRANSFERS OUT-FUND 306--305,500305,500-- 412.01.597.306.00.99Transfer Out - Contra------ 412.01.597.380.00.00TRANSFERS OUT - DEBT SERVICE--188,987188,987188,987360,537 412.01.598.500.00.00MISC EXPENSE - NON-OPERATING-1,556,171---- 412.02.591.384.78.00PW 04-691-069 PRIN37,21237,21237,71237,21237,21237,712 412.02.591.384.83.00INTEREST ON LONG-TERM EXTERNAL DEBT--250,675250,675-- 412.02.591.385.78.00PW 04-691-070 PRIN222,144222,144222,144222,145222,144222,144 412.02.591.386.78.00PW-01-691-064 VAL VUE PRIN11,59711,59711,59711,59711,575- 412.02.591.387.72.00REVENUE BONDS17,95918,088---- 412.02.591.387.72.01REVENUE BONDS--18,79418,79418,86119,504 412.02.592.380.88.00DEBT ISSUANCE COSTS509509---- 1,1941,008930930744558 412.02.592.384.83.00PW-04-691-069 INTEREST 412.02.592.385.83.00PW-04-691-070 INTEREST7,1276,0165,5545,5544,4433,332 412.02.592.386.83.00PW-01-691-064 VAL VUE INTEREST20314511611658- 412.02.592.387.83.002015 REFUNDING BOND INTEREST4,0493,6293,2413,2412,8012,359 412.02.592.387.88.00AMORTIZATION COSTS---509-- 412.98.594.382.11.00SALARIES45,393104,467---- 412.98.594.382.13.00OVERTIME194----- 412.98.594.382.21.00FICA3,4677,933---- 412.98.594.382.23.00PERS5,82113,316---- 412.98.594.382.24.00INDUSTRIAL INSURANCE7361,258---- 412.98.594.382.25.00MEDICAL,DENTAL,LIFE,OPTICAL348917---- 412.98.594.382.25.97MEDICAL,DENTAL,LIFE,OPTICAL7,65920,180---- 412.98.594.382.31.00OFFICE & OPERATING SUPPLIES792650050,000100,00050,000 412.98.594.382.41.00PROFESSIONAL SERVICES468,551621,6601,000,0001,364,0002,701,0002,637,000 412.98.594.382.42.00COMMUNICATION12----- 412.98.594.382.43.00TRAVEL16----- 412.98.594.382.44.00ADVERTISING5491,047700--- 412.98.594.382.61.00LAND--5,000-10,000- 412.98.594.382.64.00MACHINERY & EQUIPMENT--9,000--- 412.98.594.382.65.00CONSTRUCTION PROJECTS3,099,938290,3731,000,0001,337,0001,805,0004,613,000 52 1,570220 791 53 2021 - 2026 Financial Planning Model 9/18/2020 2021 - 2026 ** Denotes other funding sources, grants, or mitigation. 54 2021 - 2026 Capital Improvement Program 9/16/2020 55 2021 - 2026 Capital Improvement Program 56 2021 - 2026 Capital Improvement Program 57 2021 - 2026 Capital Improvement Program 58 2021 - 2026 Capital Improvement Program 59 2021 - 2026 Capital Improvement Program 60 2021 - 2026 Capital Improvement Program 61 2021 - 2026 Capital Improvement Program 62 2021 - 2026 Capital Improvement Program 63 2021 - 2026 Capital Improvement Program 64 2021 - 2026 Capital Improvement Program 65 2021 - 2026 Capital Improvement Program 66 2021 - 2026 Capital Improvement Program 67 2021 - 2026 Capital Improvement Program 68 2021 - 2026 Capital Improvement Program 69 2021 - 2026 Capital Improvement Program 70 2021 - 2026 Capital Improvement Program 71 2021 - 2026 Capital Improvement Program 72 City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM City Council TO: Brandon Miles, Business Relations Manager FROM: Mayor Ekberg CC: September 17, 2020 DATE: Draft Lodging Tax (101 Fund) Budget SUBJECT: ISSUE Review of the draft budget document for the lodging tax (101 Fund). BACKGROUND The City charges a 1% charge on eligible hotel, motel, and Airbnb stays. Under State law these funds can only be used for tourism promotion activities. The City places the lodging tax fund in a segregatedaccountfrom other funds in the City. Unused funds roll over to the next year. The City ended 2019 with just over $1.96 million of lodging tax funds available to spend in thefund. DISCUSSION COVID-19 has drastically impacted lodging stays and tourism through the country. The City is forecasting only receiving half of what was initially predicted to be collected for 2020. Staff is also forecasting that it will be several years before lodging tax revenue return to their pre-COVID-19 levels. The City has built up a significant lodging tax ending fund balance, which can be used to allow the City’s tourism promotion activities to continue until revenue returnsto their pre-COVID levels. The attached budget is very high level and is being provided to meet the City’s budget requirements. Approval of this budget does not authorize the expenditure of lodging tax funds.Use of lodging tax funds requires a two-step approval process, involving both the Lodging Tax Advisory Committee(LTAC)and the CityCouncil. Staff is currently working with LTACand the City Council on a revised, detailed six-year financial model for lodging tax. This six-year financial model will provide more detail on how lodging tax are proposed to be usedand will be used as a guide for future lodging tax requests.A draft ofthe six-year financial model will be reviewed by the Council in October/November. It can move ahead separate from the budget attached budget document. The draft budget includes sufficient funding to continue the same projects and programs funded in the past two years such as the Seawolves, Museum of Flight, Seattle Southside Regional Tourism Authority, etc. It also includes increased expenditures of approximately $300,000 to support the following four projects and programs: 1.Funding the Experience Tukwila Digital Media Initiative. 2.Completion of the Tukwila Pond Master Plan (This application was already 73 approved by both the LTAC and the City Council). INFORMATIONAL MEMO Page 2 3.Art in Southcenter. 4.Funds for eventsand destination development (flags)on Tukwila International Blvd. FINANCIAL IMPACT Proposed lodging tax expenditures for 2021 are $1,101,781 and for 2022 expenditures are $1,013,209.The reduced revenue due to COVID-19 will result in the City drawing down its ending fund balance. As part of the six-year financial model deliberations decisions will need to be made about which items to eliminate or delay in future years. RECOMMENDATION Discussion only. ATTACHMENTS Draft Lodging Tax (101 Fund) 2021-2022 budget. 74 https://tukwilawa-my.sharepoint.com/personal/laurel_humphrey_tukwilawa_gov/Documents/Work Sessions/20200922/11..docx DEPARTMENT : Mayor’s Office FUND: FUND NUMBER: Lodging Tax Fund101 RESPONSIBLE MANAGER: POSITION: Brandon MilesEconomic Dev. Liaison Description This fund consists of proceeds from a special excise tax on lodging charges and is used to promote tourism (both day and overnight) within the City (Chapter 67.28 RCW). 2019-2020 Accomplishments Completed the Southcenter 50 celebration. Strategic Goal 5 Hosted the 2019 Rave Green Run in partnership with Seattle Sounders FC . Strategic Goal 5 In response to COVID-19, the City launched SavingLocalKC.com to support businesses throughout King Countyimpacted by the Stay Home, Stay Healthy Order. Strategic Goal 5 th Supported the 50Anniversary of the Apollo 11 landing at the Museum of Flight. Strategic Goal 5 Increased the number of recipients and activities receiving lodging tax funds, providing over $500,000 in funds to tourism partners. Strategic Goal 5 Launched the Experience Tukwila digital assets, which includes Facebook, Instagram, Twitter, and LinkedIn. Website currently under development. Strategic Goal 5 Partnered with Westfield Southcenter on two international food truck rallies. Strategic Goal 5 2021-2022 Outcome Goals Identify and/or create a Tukwila signature event for the region. Strategic Goal 5 Identify and assist the creation of smaller event in the Tukwila International Blvd area. Strategic Goal 5 Complete wayfinding program for tourism areas of the City. Strategic Goal 5 In partnership with Parks and Recreation, complete the master plan for Tukwila Pond. Strategic Goal 5 Increase total number of followers on all social media platforms by 15%. Strategic Goal 5 Manage and build out the Experience Tukwila website. Goal is to have 25,000 unique visitors on the site using organic search techniques (non-ads). Strategic Goal 5 Follow up on survey of 2107 that resulted in Tukwila’s first every net promotor score. Strategic Goal 5 2021-2022Indicators of Success Identification and recruitment of new activities, festivals, and events to bring to the City. Increased sales at hotels, restaurants, and entertainment establishments. More “feet on the streets” and “heads in beds.” Increase total number of followers on all social media platforms by 15%. Manage and build out the Experience Tukwila website. Goal is to have 50,000 unique visitors on the site using organic search techniques (non-ads). 75 Revenue and Expenditure Summary Lodging Tax ActualBudgetPercent Change Projected 201820192020202020212022 2020-2021 2021-2022 Operating Revenue Hotel/Motel Taxes$833,990$819,095$400,000$800,000$400,000$450,000-50.00%12.50% Total General Revenue833,990819,095400,000800,000400,000450,000-50.00%12.50% Miscellaneous Revenue Investment Earnings22,25835,90915,0003,0006,0006,000100.00%0.00% Total Miscellaneous Revenue22,25835,90915,0003,0006,0006,000100.00%0.00% Total Revenue856,248855,004415,000803,000406,000456,000-49.44%12.32% Operating Expenditures Salaries & Wages2,73258,04056,64556,58659,67460,8595.46%1.99% Personnel Benefits1,77218,12918,11318,41219,12619,1193.88%-0.04% Supplies4132,0772,0005,0005,0005,0000.00%0.00% Services337,068410,444541,180596,086993,000903,00066.59%-9.06% Intergov't Services & Taxes------0.00%0.00% Total Operating Expenditures341,984488,691617,938676,0841,076,800987,97859.27%-8.25% Indirect cost allocation36,41418,74119,41619,41624,98125,23128.66%1.00% Total Expenditures378,398507,432637,354695,5001,101,7811,013,20958.42%-8.04% Beginning Fund Balance1,139,7741,617,6261,965,1981,702,4961,742,8441,047,0632.37%-39.92% Change in Fund Balance477,851347,572(222,354)107,500(695,781)(557,209)-747.24%-19.92% Ending Fund Balance$ 1,617,625$ 1,965,198$ 1,742,844$ 1,809,996$ 1,047,063$489,854-42.15%-53.22% 76 General Ledger Code Details Revenue ActualProjectedBudget GL Account CodeAccount Description201820192020202020212022 Acct CodeAccount Description2018 ACTUAL2019 ACTUAL2020 PROJECTED 2020 BUDGET2021 PRELIMINA 2022 BUDGET 101.313.310.00.00HOTEL MOTEL TAX833,990819,095400,000800,000400,000450,000 101.361.110.00.00INVESTMENT INTEREST22,25835,90915,0003,0006,0006,000 Expenditures ActualProjectedBudget GL Account CodeAccount Description201820192020202020212022 Acct CodeAccount Description2018 ACTUAL2019 ACTUAL2020 PROJECT2020 BUDGET2021 BUDGET2022 BUDGET 101.00.557.300.11.00SALARIES-58,04056,64556,58659,67460,859 101.00.557.300.21.00FICA-4,2894,0134,3084,5654,656 101.00.557.300.23.00PERS-7,3746,9107,1836,9286,238 101.00.557.300.24.00INDUSTRIAL INSURANCE-127157186169169 101.00.557.300.24.50PAID FAMILY & MEDICAL LEAVE PREMIUMS-8680-8890 101.00.557.300.25.00MEDICAL,DENTAL,LIFE,OPTICAL-5,7986,4676,007484522 101.00.557.300.25.97SELF-INSURED MEDICAL & DENTAL-4494867286,8927,444 101.00.557.300.31.00OFFICE & OPERATING SUPPLIES4132,0772,0005,0005,0005,000 101.00.557.300.43.00TRAVEL9467711,30010,00010,00010,000 101.00.557.300.45.00OPERATING RENTALS & LEASES-225---- 101.00.557.300.49.00MISCELLANEOUS7,48816,9335,00020,00018,00018,000 101.00.557.301.41.00PROFESSIONAL SERVICES72,2142,260242,380100,000525,000275,000 101.00.557.301.44.00ADVERTISING23,53981,80875,000113,586100,000100,000 101.00.557.301.44.10MARKETING - GENERAL----100,000100,000 101.00.557.301.44.11MARKETING SPONSORSHIPS----50,00050,000 101.00.557.302.13.00OVERTIME2,732----- 101.00.557.302.21.00FICA217----- 101.00.557.302.22.00LEOFF12----- 101.00.557.302.23.00PERS322----- 101.00.557.302.24.00INDUSTRIAL INSURANCE735---- 101.00.557.302.25.00MEDICAL,DENTAL,LIFE,OPTICAL39----- 101.00.557.302.25.97SELF-INSURED MEDICAL & DENTAL1,109----- 101.00.557.302.41.00PROFESSIONAL SERVICES151,875203,100202,500202,500-- 101.00.557.302.41.03COMMUNITY EVENTS78,780105,34715,000150,000150,000150,000 101.00.557.302.49.00MISCELLANEOUS2,225---40,000200,000 101.00.597.190.00.00GENERAL GOVERMENT36,41418,74119,41619,41624,98125,231 77 78 City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM TO:City Council Bruce Linton, Chief of Police FROM: BY:Jake Berry, Public Safety Budget Analyst Mayor Ekberg CC: DATE: September 17, 2020 Anticipated Use of Drug Seizure Funds in 2021 and 2022 SUBJECT: ISSUE TheTukwila Police Departmenthas constructed the attached Drug Seizure Fund budget in accordance with City Policy and Federal/State regulationsand asks that it be approved and adopted for the 2021-2022 budget biennium. BACKGROUND The Police Department collects revenue resulting from the proceeds of property and money forfeitedas a result of their involvement in the illegal sale, possession, or distribution of narcotics and other controlled substances. The Seizure and Forfeiture program is administered at the Washington State and Federal government levels and assets forfeited undereach level must adhere to program-specific laws pertaining to how the funds are used. While the State and Federal Asset Forfeiture programs differ in some ways, they both share an explicit prohibition on the supplanting of existing funding sourcesand a requirement that the funds be used by law enforcement agencies for law enforcement purposes. DISCUSSION In addition to unforeseen expenditures meeting the requirements of each program, the Tukwila Police Department has included funding for the two following planned expenditures: 1.Many of the community members that the Police Department comes into contact with are experiencing a form of mental health crisis and maybenefit from theon-scene services of a mental health professional with higher and more-specific training and experience than our police officers are capable of attaining. The Police Department originally sought the addition of two Mental Health Professionalsas full-time employees of the Departmentbutbudget constraints did not allow for funding.Recognizing the dire needof our community, the Police Department has budgeted$100,000of State Seizure Funds to contract with a private Mental Health Professional for 2021. This one-year “pilot program” will serve as a trial and will allow the Department and City to evaluate the effectiveness of the new program, its benefit to our community, and the capacity of the City to provide funding for the program in 2022 and beyond. 2. The Police Department has included $60,000 of 2021Federal Seizure Funds for the purchase ofan industry-standard laser scannerthat will be used to digitally reconstruct the surfaces of felony crime and traffic accident scenes. The scanner will be used by Major Crimes, Traffic Investigations, and our members of the Valley Investigative Team. Note that this is a Capital Expenditure item. The remainder of the budgeted funds will be used fornarcotic and vice crime specific training 79 and for unforeseen needs that meet the program’s criteria. INFORMATIONAL MEMO Page 2 FINANCIAL IMPACT These expenditureswill have no impact on the General Fund.The Police Department is estimating $200,000 of expendituresin 2021 and $40,000 in 2022. RECOMMENDATION The Tukwila Police Department requests that the Drug Seizure Fund budget be approved and adoptedfor the upcoming biennium. ATTACHMENTS 2021-2022 Drug Seizure Fund Budget 80 https://tukwilawa-my.sharepoint.com/personal/laurel_humphrey_tukwilawa_gov/Documents/Work Sessions/20200922/13..docx DEPARTMENT : Police FUND: FUND NUMBER: Drug SeizureFund109 RESPONSIBLE MANAGER: POSITION: Bruce LintonChief of Police Description The Drug Seizure fund was established to account for revenues resulting from the proceeds of property andmoneys forfeited as a result of their involvement with the illegal sale, possession, or distribution of narcotics and/or other controlled substances. Expenditures from this fund must adhere to strict State and Federal stipulations. Because of this, most purchases cannot be planned with enough lead to make this publication and projected expenditures are estimates only. The Police Department has two planneduses of these funds for the upcoming biennium: (1) purchase of a laser scanner that will support theInvestigation teams with mapping enclosures and other difficult scenes during major investigations and (2) the funding of a one-year pilot program that will provide for a Mental Health Professional to assist in stabilizing individuals during crisis situations. Revenue and Expenditure Summary Drug Seizure Fund Actual Budget Percent Change Projected 2018201920202020202120222020-20212021-2022 Operating Revenue Miscellaneous Revenue Investment Earnings$2,298$4,750$1,500$-$500$5000.00%0.00% Seizure Revenue32,48083,361135,00055,00060,00070,0009.09%16.67% Total Misc. Revenue34,77988,111136,50055,00060,50070,50010.00%16.53% Transfers In------0.00%0.00% Total Revenue34,77988,111136,50055,00060,50070,50010.00%16.53% Operating Expenses Supplies13,27915,40590536,00040,00040,00011.11%0.00% Services15,12716,54759,07024,000100,000-316.67%0.00% Total Operating Expenses28,40631,95259,97560,000140,00040,000133.33%-71.43% Capital Outlay-33,129--60,000-0.00%0.00% Total Capital Expenses-33,129--60,000-0.00%0.00% Total Expenses28,40665,08059,97560,000200,00040,000233.33%-80.00% Beginning Fund Balance227,316233,688256,718216,507333,243193,74353.92%-41.86% Change in Fund Balance6,37223,03076,525(5,000)(139,500)30,5002690.00%-121.86% Ending Fund Balance-8.40%15.74% $ 233,688$ 256,718$ 333,243$ 211,507$ 193,743$ 224,243 81 General Ledger Code Details Revenue ActualProjectedBudget GL Account CodeAccount Description201820192020202020212022 Acct CodeAccount Description2018 ACTUAL2019 ACTUAL2020 PROJECTED 2020 BUDGET2021 PRELIMINA 2022 BUDGET 109.361.110.00.00INVESTMENT INTEREST2,2984,7501,500-500500 109.369.300.00.00CONFISCATED AND FORFEITED PROPERTY22,14537,94655,00025,00025,00030,000 109.369.301.00.00CONFISCATED/FORFEITED PROP-FEDERAL10,33645,41480,00030,00035,00040,000 Expenditure ActualProjectedBudget GL Account CodeAccount Description201820192020202020212022 Acct CodeAccount Description2018 ACTUAL2019 ACTUAL2020 PROJECT2020 BUDGET2021 BUDGET2022 BUDGET 109.00.508.900.00.00ESTIM END UNRSRVD FUND BALANCE---216,507-- 109.00.521.250.31.00OFFICE & OPERATING SUPPLIES4991,3569055,00020,00020,000 109.00.521.250.35.00SMALL TOOLS & MINOR EQUIPMENT---1,000-- 109.00.521.250.41.00PROFESSIONAL SERVICES429---100,000- 109.00.521.250.43.00TRAVEL6,3271,438-4,000-- 109.00.521.251.31.00OFFICE & OPERATING SUPPLIES-Federal9,2218,283-20,00020,00020,000 109.00.521.251.35.00SMALL TOOLS & MINOR EQUIPMENT-Federal3,5595,766-10,000-- 109.00.521.251.41.00PROFESSIONAL SERVICES-Federal2412,35454,0708,000-- 109.00.521.251.43.00TRAVEL-Federal3,9905,760-7,000-- 109.00.521.251.48.00REPAIRS & MAINTENANCE-Federal-5,400---- 109.00.521.251.49.00MISCELLANEOUS-Federal4,1401,5955,0005,000-- 109.00.594.216.64.00MACHINERY & EQUIPMENT-Federal----60,000- 109.00.594.250.64.00MACHINERY & EQUIPMENT-33,129---- 82 City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM City Council TO: Vicky Carlsen,Finance Director FROM: Mayor Ekberg CC: September18, 2020 DATE: Firemen’s Pension Fund 2021-2022 Proposed Budget SUBJECT: ISSUE Review the Firemen’s Pension Fund draft 2021-2022 budget. BACKGROUND TheFiremen’s Pension fund exists to support 9 firefighters who qualified for a City pension system prior to 1971. Members of the Tukwila Firemen’s Pension system receive benefits from the LEOFF 1 system provided by Washington State Department of Retirement Systems. State law requires the City to compute the benefits under the prior pension system (City’s pension system) as if transfer of membership had not occurred. The retirees are paid the difference (if any) between the pension benefit they would have received from the City’s plan and the benefit received from the LEOFF I retirement system. DISCUSSION Revenue is received from the State in the general fund then transferred to the Firemen’s Pension fund per current accounting standards. Expenditures in the upcoming biennium are expected to be comparable with 2020. The fund retains a healthy fund balance through the biennium. RECOMMENDATION For information and discussion. ATTACHMENTS Draft Firemen’s Pension Fund 2021-2022 Budget 83 DEPARTMENT: DIVISION: N/AN/A FUND: FUND NUMBER: Firemen’s Pension 611 RESPONSIBLE MANAGER: POSITION: Vicky CarlsenFinance Director Description This fund exists to support nine (9) firefighters who qualify for a City pension system prior to 1971. Firemen's Pension Fund 611 ActualBudgetPercent Change Projected 201820192020202020212022 2020-2021 2021-2022 Operating Revenue Fire Insurance Premium Tax$71,286$68,569$67,000$72,000$65,000$65,000-9.72%0.00% Interest27,76934,948$10,3612,0002,0002,0000.00%0.00% 99,055103,51777,36174,00067,00067,000-9.46%0.00% Total Revenue Operating Expenses Supplemental Pension80,46860,17265,00066,49165,00065,000-2.24%0.00% Services---3,500--0.00%0.00% 80,46860,17265,00069,99165,00065,000-7.13%0.00% Total Expenses Beginning Fund Balance1,442,4861,461,0741,504,4191,453,8651,516,7801,518,7804.33%0.13% Change in Fund Balance18,58743,34512,3614,0092,0002,000-50.11%0.00% Ending Fund Balance$ 1,461,074$ 1,504,419$ 1,516,780$ 1,457,874$ 1,518,780$ 1,520,7804.18%0.13% 84 General Ledger Code Details Revenue ActualProjectedBudget GL Account CodeAccount Description201820192020202020212022 Acct CodeAccount Description2018 ACTUAL2019 ACTUAL2020 PROJECTED 2020 BUDGET2021 PRELIMINA 2022 BUDGET 611.336.060.91.00FIRE INSURANCE PREMIUM TAX71,28668,56972,08872,00065,00065,000 611.361.110.00.00INVESTMENT INTEREST23,34729,31811,4792,0005,0005,000 611.361.320.00.00UNRLZD GAIN(LOSS)-INVESTMENTS4,4225,629---- Expenditure ActualProjectedBudget GL Account CodeAccount Description201820192020202020212022 Acct CodeAccount Description2018 ACTUAL2019 ACTUAL2020 PROJECT2020 BUDGET2021 BUDGET2022 BUDGET 611.00.517.200.29.00EXCESS RETIREMENT BENEFITS80,46860,17265,00066,49165,00065,000 611.00.517.200.41.00PROFESSIONAL SERVICES---3,500-- 85