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HomeMy WebLinkAboutCOW 2020-10-26 Item 3B - COVID-19 - Financial Impact ReportITEM INFORMATION STAFF SPONSOR: VICKY CARLSEN ORIGINAL AGENDA DATE: 10/26/20 AGENDA ITEM TITLE October Financial Update including COVID related data CATEGORY Motion Resolution Ordinance Bid Award Public Hearing Other Discussion Mtg Date 10/26/20 Mtg Date Mtg Date Mtg Date Mtg Date Mtg Date Mtg Date SPONSOR Council Mayor HR DCD Finance Fire TS P&R Police PW Court SPONSOR’S SUMMARY General fund financial update including report out on COVID specific financial impacts as required in Resolution No. 1987 REVIEWED BY Trans&Infrastructure CommunitySvs/Safety Finance Comm. Planning/Economic Dev. LTAC Arts Comm. Parks Comm. Planning Comm. DATE: COMMITTEE CHAIR: RECOMMENDATIONS: SPONSOR/ADMIN. Finance COMMITTEE COST IMPACT / FUND SOURCE EXPENDITURE REQUIRED AMOUNT BUDGETED APPROPRIATION REQUIRED $ $ $ Fund Source: Comments: RECORD OF COUNCIL ACTION MTG. DATE ATTACHMENTS 10/26/20 Informational Memorandum dated 10/26/20 COUNCIL AGENDA SYNOPSIS ----------------------------------Initials --------------------------------- ITEM NO. Meeting Date Prepared by Mayor’s review Council review 10/26/20 Vicky MTG. DATE 10/26/20 3.B. 7 8 City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM TO: Finance Committee FROM: Vicky Carlsen, Finance Director BY: Jeff Friend, Fiscal Manager CC: Mayor Ekberg DATE: October 26, 2020 SUBJECT: General Fund Budget-to-Actuals and COVID-19 Impact Report and Update to Budget Impacts due to COVID-19 Summary Resolution 1987 directed financial reporting on COVID-19 impacts twice a month. This report reflects the following: - General fund: o Revenues and Fund Balance as of July 31, 2020 o Expenditures as of August 31, 2020 - Capital projects funds: o Revenues as of August 31, 2020 o Expenditures as of August 31, 2020 The purpose of the general fund budgets to actuals report is to summarize for the City Council the general state of revenues and expenditures and to highlight significant items. The following provides a high-level summary of the general fund financial performance and includes select capital project funds. As year-end 2020 approaches, the focus of this report is shifting from a year-to-date budget-to-actual emphasis to a focus on year-end projections and estimate for ending fund balance. Projected actuals for year-end are included in this report in place of the “Revised Budget (COVID-19)” from past reports. The projected actuals include the most recent projections that were also included in the 2021-202222 proposed biennial budget. The amended budget noted throughout the report includes the original adopted budget and mid-biennium budget amendments approved in 2019. In the report on the next page, General Fund revenues and expenditures are reflected through July 31st. In order to provide the most up-to-date information, we have provided expenditure details through August 31st on a separate chart on page 5 of this report. The General Fund Report is based on financial data available as of October 8, 2020 9 INFORMATIONAL MEMO Page 2 Revenues, Expenditures, and Fund Balance CITY OF TUKWILA GENERAL FUND As of July 31, 2020 2020 Budget Amended Annual Projected Year-End Year-to-Date Projected vs. YTD Actual** Percent of Projected Year-End Revenue General Revenue Property Taxes 16,416,911$ 16,306,453$ 8,686,067$ 7,620,386$ 53.3% Retail Sales Tax 19,910,676 16,210,000 9,859,152 6,350,848 60.8% Use Tax 690,000 745,000 475,371 269,629 63.8% Admissions Tax 870,000 550,000 330,905 219,095 60.2% Utility Taxes 4,374,610 3,444,000 2,448,535 995,465 71.1% Interfund Utility Tax 2,412,000 2,083,000 1,364,085 718,915 65.5% Gambling/Excise Taxes 4,426,000 2,337,021 1,776,322 560,699 76.0% Total General Revenue 49,100,197 41,675,474 24,940,438 16,735,036 59.8% Licenses and Permits Business Licenses & Permits 4,612,400 3,515,000 3,133,972 381,028 89.2% Rental Housing License 45,000 45,000 41,075 3,925 91.3% Building Permits and Fees 2,127,494 2,318,550 957,979 1,360,571 41.3% Total Licenses and Permits 6,784,894 5,878,550 4,133,026 1,745,524 70.3% Intergovernmental Revenue Seattle City Light Agreement 2,470,000 2,300,000 1,429,040 870,960 62.1% State Entitlements 446,250 471,088 389,782 81,306 82.7% Grants 1,006,117 1,286,441 122,979 1,163,462 9.6% Total Intergov't Revenue 3,922,367 4,057,529 1,941,802 2,115,727 47.9% Charges for Services General Government 58,532 24,694 17,276 7,418 70.0% Security 1,622,000 989,405 830,051 159,354 83.9% Transportation 79,000 64,000 980 63,020 1.5% Plan Check and Review Fees 1,168,675 939,019 475,423 463,596 50.6% Culture and Rec Fees 601,000 84,221 59,691 24,530 70.9% Total Charges for Services 3,529,207 2,101,339 1,383,421 717,919 65.8% Fines and Penalties 291,718 114,129 62,490 51,639 54.8% Miscellaneous Revenue 1,214,156 855,493 621,920 233,573 72.7% Indirect cost allocation 2,637,288 2,637,288 1,538,419 1,098,869 58.3% Ongoing Revenue 67,479,827 57,319,802 34,621,514 22,698,288 60.4% Transfer from Contingency - 700,000 - 700,000 0.00% Transfer from Urban Renewal 200,000 400,000 - 400,000 0.00% Total Revenue 67,679,827 58,419,802 34,621,514 23,798,288 59.3% 2020 Actuals Variance 10 INFORMATIONAL MEMO Page 3 The City’s financial reserve policy states that unreserved general fund ending fund balance shall equal or exceed 18% of the previous year general fund revenue. Projected ending fund balance exceeds the balance of $11,598,531 required by the City’s reserve policy by $32,819. For the 2021-2022 biennial budget, staff is recommending a conservative approach of maintaining an unreserved fund balance 18% required by the reserve policy based on the 2019 requirement. This is a conservative approach that will reduce the amounts to be contributed to the fund balance in future years as the required balance will increase along with higher revenues. CITY OF TUKWILA GENERAL FUND As of July 31, 2020 2020 Budget Amended Annual Projected Year-End Year-to-Date Projected vs. YTD Actual** Percent of Projected Year-End Expenditures City Council 439,772 342,625 202,773 139,852 59.2% Mayor's Office 2,652,852 2,264,430 1,322,880 941,550 58.4% Administrative Services 2,180,956 2,004,121 1,082,605 921,516 54.0% Finance 2,753,260 2,455,838 1,537,610 918,228 62.6% Legal 710,730 640,650 313,931 326,719 49.0% Recreation 3,354,374 2,491,792 1,507,195 984,597 60.5% Parks Maintenance 1,656,398 1,551,770 929,055 622,715 59.9% Community Development 3,611,354 3,059,742 1,836,301 1,223,441 60.0% Court 1,330,951 1,271,031 742,674 528,357 58.4% Police 19,194,006 17,374,568 10,108,359 7,266,209 58.2% Fire 13,118,888 12,572,538 7,220,419 5,352,119 57.4% Information Technology 2,099,687 1,895,154 962,007 933,147 50.8% Public Works 4,043,635 3,538,340 2,141,552 1,396,788 60.5% PW Street Maintenance 3,255,276 2,765,482 1,971,999 793,483 71.3% Total Department Expenditures 60,402,139 54,228,081 31,879,359 22,348,722 58.8% Transfers - Debt Service 3,637,190 3,570,421 1,918,215 1,652,206 53.7% Transfers - Capital, Other 3,471,950 1,121,950 150,000 971,950 13.4% Transfers - Contingency 210,000 - - - 0.0% Total Transfers 7,319,140 4,692,371 2,068,215 2,624,156 44.1% Total Expenditures 67,721,279 58,920,452 33,947,574 24,972,879 57.6% Change in Fund Balance (41,452) (500,651) Beginning Fund Balance 13,828,530 12,132,001 Ending Fund Balance 13,787,078$ 11,631,350$ Percent of year completed: 58.3% ** This column reflects amounts needed to be collected/expended to meet year-end projections 2020 Actuals Variance 11 INFORMATIONAL MEMO Page 4 Total General Fund revenue through July 31st was $34.6 million. In order to meet year-end revenue projections, the City will need to receive $23.8 million more in revenue over the final five months of the year. Sales tax revenue through July is $9.9 million. In order to meet the year-end projection of $16.2 million the City is expected to collect an additional $6.4 million by year-end. Sales tax revenues continues to creep up to prior year levels. July reported a 9.6% reduction in sales tax revenues when compared to the same period last year. This is the lowest decline since February 2020. In addition to narrowing the revenue gap, an overall increase in revenues has been reported month after month since April. The table below compares 2019 and 2020 monthly sales tax revenues. Sales Tax Revenues 2019 2020 $ Change % Change Jan 1,376,700 1,478,671 101,972 7.4% Feb 1,321,327 1,147,961 (173,367) -13.1% Mar 1,700,887 1,325,708 (375,179) -22.1% Apr 1,543,385 991,702 (551,684) -35.7% May 1,541,774 1,156,386 (385,388) -25.0% Jun 1,870,205 1,230,374 (639,831) -34.2% Jul 1,686,655 1,524,692 (161,963) -9.6% 12 INFORMATIONAL MEMO Page 5 Expenditures To provide the most up-to-date information possible, general fund expenditures have been updated through August 31st in the following chart. Expenditures totaled $38.6 million through August,. Departments project to expend approximately $20.4 million additional before the end of the year. CITY OF TUKWILA GENERAL FUND As of August 31, 2020 2020 Budget Amended Annual Projected Year-End Year-to-Date Projected vs. YTD Actual** Projected vs. YTD Actual Expenditures City Council 439,772 342,625 229,838 112,787 67.1% Mayor's Office 2,652,852 2,264,430 1,495,344 769,086 66.0% Administrative Services 2,180,956 2,004,121 1,279,096 725,025 63.8% Finance 2,753,260 2,455,838 1,711,563 744,275 69.7% Legal 710,730 640,650 349,016 291,634 54.5% Recreation 3,354,374 2,491,792 1,691,877 799,915 67.9% Parks Maintenance 1,656,398 1,551,770 1,022,702 529,068 65.9% Community Development 3,611,354 3,059,742 2,057,895 1,001,847 67.3% Court 1,330,951 1,271,031 838,344 432,687 66.0% Police 19,194,006 17,374,568 11,646,550 5,728,018 67.0% Fire 13,118,888 12,572,538 8,192,493 4,380,045 65.2% Information Technology 2,099,687 1,895,154 1,087,972 807,182 57.4% Public Works 4,043,635 3,538,340 2,376,205 1,162,135 67.2% PW Street Maintenance 3,255,276 2,765,482 2,178,043 587,439 78.8% Total Department Expenditures 60,402,139 54,228,081 36,156,937 18,071,144 66.7% Transfers - Debt Service 3,637,190 3,570,421 1,918,215 1,652,206 53.7% Transfers - Capital, Other 3,471,950 1,121,950 478,137 643,813 42.6% Transfers - Contingency 210,000 - - - 0.00% Total Transfers 7,319,140 4,692,371 2,396,352 2,296,020 51.1% Total Expenditures 67,721,279 58,920,452 38,553,289 20,367,164 65.4% Percent of year completed: 66.7% ** This column reflects amounts needed to be collected/expended to meet year-end projections 2020 Actuals Variance 13 INFORMATIONAL MEMO Page 6 Overtime Police and Fire accounted for $704 thousand of the $735 of overtime expenditures through August. The public safety departments began the year with overtime at pre-pandemic levels and reduced their overtime when budget constraints were introduced in March 2020. Increased overtime in May, June and July were the results of maintaining minimum staffing levels in the fire department as well as some overtime incurred related to the lootings and protests occurring in the City. It should also be noted that some contractual overtime incurred by the Police department is reimbursable and the City is currently working those calculations. Lootings Twenty-six businesses were broken into at the end of May and beginning of June. The mass lootings required a strong police presence that resulted in overtime costs. Fire staff were also on standby while Public Works incurred some costs related to closing streets. Transfers The transfers line includes budgeted transfers for debt service and certain capital projects. Transfers through August account for only 32.7% of the amended budget. It should be noted, because of existing funds in the PW Shops fund, no transfers from the general fund for this project have been required to date. The proposed 2021-2022 biennial budget includes a plan to finance the general fund portion of this project rather than utilizing a pays-as-you go approach. COVID Expenditures General Fund expenditures related to the COVID-19 pandemic began to be incurred in March. These expenditures totaled $600,396 through August 31st and are reported by department in the schedule below. COVID related expenditures in salaries and benefits include time dedicated to the emergency operations center (EOC) as well as time spent analyzing the financial impacts of the pandemic. Overtime and supplies are for time outside of normal operations spent in the EOC as well as time responding directly to COVID-19 related activities. Supplies are for additional PPE and disinfectant supplies. Unbudgeted costs can be applied against CARES Act funding or FEMA funding and will not affect ending fund balance. Budgeted salaries and benefits for time that has been redirected to responding to the pandemic could qualify for reimbursement from CARES Act funding. Any reimbursement for budgeted salaries and benefits would reduce the need for contingency funds because the City had not received confirmation that CARES Act funding would be available. BUDGETED UNBUDGETED BUDGETED UNBUDGETED Department Salaries and Benefits Overtime Salaries and Benefits Overtime Total Police -$ 24,994$ -$ 36,573$ 61,567$ Fire - 435 - 1,003 1,438 Street Maintenance - - 2,064 - 2,064 Total -$ 25,429$ 2,064$ 37,576$ 65,069$ MAY JUNE 14 INFORMATIONAL MEMO Page 7 Reimbursement of these costs were not included in the proposal to close the $10.2 million revenue gap. In addition to COVID spending in the general fund, the Public Safety Plan has incurred approximately $650 thousand to date in costs directly related to the pandemic. Because these costs are associated with COVID-19, the City is able to request reimbursement from CARES Act funding to cover these costs. It should be noted that the change orders specific to COVID-19 were funded with contingency that is built into the project budgets. The change orders are not increasing the total budget allocated to each project. BUDGETED Department Salaries and Benefits Overtime and Benefits Supplies Department Total General Fund Council 1,784$ -$ 338$ 2,122$ Mayor 77,618 - 299 77,918 Admin Services 39,658 - 405 40,062 Finance 39,434 386 465 40,285 Recreation 291,720 - 16,306 308,026 DCD 3,712 - 1,367 5,078 Court 114 137 3,494 3,745 Police 18,600 4,379 11,940 34,920 Fire 16,572 8,318 13,440 38,331 TIS 390 - 45 435 Public Works 6,673 318 13,850 20,841 Park Maintenance 28,633 - - 28,633 Street Maintenance - - - - Total General Fund 524,908$ 13,538$ 61,950$ 600,396$ UNBUDGETED 15 INFORMATIONAL MEMO Page 8 COVID-19 Related Grants Available to the City There are several grant opportunities now available to the City to offset some of the costs incurred related to the pandemic. Below is a chart listing grant opportunities as well as what the funds may be used for. It should be noted that all of the grants are reimbursement and cannot be used to offset loss of revenue. The State released information on the 2nd round of CARES Act funding. The City has been notified that we will receive an additional $313,950 for total CARES Act funding of $941,850. Grant Amount Eligible Uses Status CARES Act through Dept. of Commerce $941,850 - Expenditures incurred directly related to responding to COVID-19 (supplies, overtime, regular time that has substantially shifted focus to the pandemic, unemployment, etc.) - Providing economic support to those suffering from unemployment - Providing economic support to business interruptions Contract has been signed and returned to Department of Commerce for full execution FEMA No cap, reimburses 75% of expenditures not covered with other resources Unbudgeted expenditures incurred directly related to responding to COVID-19 Contract completed. Can submit for reimbursement at any time FEMA - CARES To be determined Assistance to food pantry In process King County $31,965 Assistance to small businesses On June 19th, the City was notified that we are eligible to receive $31,965. On August 3, 2020, the Planning & Economic Development Committee authorized staff to accept the grant and use the funds for direct grants to very small businesses with a focus on the Tukwila International Blvd. area CESF – Dept. of Justice Assistance $49,000 Expenditures incurred directly related to responding to COVID- 19 Grant has been awarded. Contract is being processed EFSP Emergency City of Tukwila does not qualify for this grant Supplement existing emergency food & shelter program Forwarded to TCS and Tukwila Pantry 16 INFORMATIONAL MEMO Page 9 Food & Shelter Prog HungerCorps VISTA AmeriCorps Four VISTA AmeriCorps HungerCorps students. Value: 35,500 HungerCorps will assist Recreation staff to distribute food as part of the mobile recreation program Contract awarded Port of Seattle $20,930 total grant application Application included residential component within digital media program to grow tourism, development attraction, etc. Suggestion has been made to revise application to focus more on business recovery and direct $7,000 of the total $20,930 application to business recovery. Additional information can be found in item 1a on the July 6, 2020 Planning & Economic Development Committee meeting Recommended revisions approved by Planning & Economic Development Committee on July 7, 2020 17 INFORMATIONAL MEMO Page 10 Selected Capital Projects Funds Financial analysis regarding the impacts of the COVID-19 pandemic include ongoing review of certain capital projects funds including residential streets (fund 103), arterial streets (fund 104), and general government improvements (fund 303). The narrative below highlights planned capital projects along with decisions that have already been made and decision points for future meetings. The narrative is followed by financial statements reflecting activity through August 31, 2020. The statements have been reformatted to focus on projected year-end rather than a budget to actual comparison. Residential Streets The most impactful issue in this fund relates to the 42nd Ave S and 53rd Ave S roadway projects. Both projects are completed and are awaiting final closeout and payments to contractors. Project costs for 2020 have been updated to reflect final estimated costs. At this time, a budget amendment will be required in order to provide enough funding to pay for the final costs associated with these two projects. The solution identified will not negatively affect the general fund. Thee proposed budget amendment includes two transfers into this fund. A transfer of $400 thousand from the urban renewal fund. Prior year land sale revenue is available for one-time projects. Additionally, the amendment will reallocate the solid waste utility tax revenue (funds dedicated to road projects) to these two projects. Funds were originally committed to the 42 nd Ave S Bridge project for 30% design that was expected to be completed earlier this year. It is now expected that these costs will be incurred in 2021, if approved in the proposed 2021-2022 biennial budget. Arterial Streets 42nd Ave S Bridge: The City Council authorized funding of up to $1 million ($320 thousand general fund, $680 thousand solid waste utility tax) for 30% design. If approved, most of the cost associated with this project will be incurred in 2021. With the delay in design, the solid waste utility tax revenue will be reallocated to the residential street fund in 2020. This will be included in the 2020 budget amendments. S 119th St Ped Bridge painting: Not funding this project will only delay the project, not cancel it. There is a limited window of opportunity to paint the bridge due to weather and fish cycles. This project has now been scheduled for 2024 and is included in the proposed Capital Improvement Program. Overlay: At the June 8, 2020 Committee of the Whole meeting, there was Council consensus to move forward with the recommendation from the Transportation & Infrastructure Committee to fund the two highest priority overlay projects. Overlay has been completed for 2020 and is in the closeout process. General Government Improvement Siding repair at TCC: this project is underway and an update on the project will be provided at a later date. Facilities Study: This project is also funded out of the general government improvement. Staff is reworking the scope of this project per comments received from City Council at the June 8, 2020 Committee of the Whole meeting. 18 INFORMATIONAL MEMO Page 11 Amended Annual Budget REVENUE: General Revenue Solid Waste/Recycling Utility Tax - 550,000 40,651 509,349 7.4% Total Intergovernmental Revenue - 550,000 40,651 509,349 0 Intergovernmental Revenue Indirect Federal - SRTS 3,454,000 - - - 0% State Grant - Macadam 1,847,000 - - - 0% State Entitlements - MVFT Cities 290,000 170,000 169,585 415 99.8% Total Intergovernmental Revenue 5,591,000 170,000 169,585 415 99.8% Miscellaneous Revenue ** Charges for services - - 134,682 (134,682) 0.0% Investment earnings 20,000 - - - 0.0% Total Miscellaneous Revenue 20,000 - 134,682 (134,682) 0.0% Transfers In 100,000 400,000 - 400,000 0.0% Total Revenues 5,711,000 1,120,000 344,919 775,081 30.8% EXPENDITURES: 46thAve Safe Routes to School 1,832,000 - - - 0.0% Macadam Rd S Complete Street 1,847,000 - - - 0.0% S 152nd St Safe Routes to School 1,622,000 - - - 0.0% Traffic Calming/Residential Safety 400,000 50,000 34,895 15,105 69.8% 53rd Ave S - 500,000 228,532 271,468 45.7% 42nd Ave S Ph III Wetland Monitoring - 3,011 3,011 0 100.0% 42nd Ave S Phase III (SC Blvd-160)- 593,763 346,682 247,081 58.4% Interfund Loan Repayment - - 0.0% Total Expenditures 5,701,000 1,146,774 613,120 533,654 53.5% Change in fund balances 10,000 (26,774) Beginning Fund Balance 51,544 141,586 Ending Fund Balance 61,544 114,812 ** This column reflects amounts needed to be collected/expended to meet year-end projections City of Tukwila Residential Street Fund 103 - Revenue and Expenditures Year-to-Date as of August 31, 2020 Projected vs. YTD Actual** Percent of Projected Year-End Actual Year-to- Date Actual Projected Year- End 2020 19 INFORMATIONAL MEMO Page 12 Amended Annual Budget REVENUE: General Revenue Parking Tax 470,000 200,026 156,052 43,974 78.0% MVFT Cities 137,000 92,483 85,574 6,909 92.5% Real Estate Excise Taxes 500,000 500,000 172,628 327,372 34.5% Total General Revenue 1,107,000 792,509 414,254 378,255 52.3% Charges for Services Park impact Fees 300,000 - - - 0.0% Traffic Impact Fees 213,000 70,564 80,724 (10,160) 114.4% Total Charges for Services 513,000 70,564 80,724 (10,160) 114.4% Intergovernmental Revenue Federal Grants 6,724,000 2,811,834 166,869 2,644,965 5.9% State Grants 2,253,000 160,000 130,577 29,423 81.6% Total Charges for Services 8,977,000 2,971,834 297,447 2,674,387 10.0% Miscellaneous Revenue Investment earnings 20,000 20,000 12,274 7,726 61.4% Contributions/Donations 30,000 17,533 11,000 6,533 62.7% Total Miscellaneous Revenue 50,000 37,533 23,274 14,259 62.0% Total Revenues 10,647,000 3,872,440 815,698 3,056,742 21.1% EXPENDITURES: Overhead (Salaries & Benefits)485,382 - 178,806 (178,806) 0.0% Wetland Monitoring (various) - 40,000 21,767 18,233 54.4% BAR over Airport Way Seismic Retrofit 2,614,000 1,441,000 89,308 1,351,692 6.2% TIB Characterization Study - 19,920 19,920 0 100.0% Transportation Comp Element Plan - 200,000 1,338 198,662 0.7% TUC Ped/Bicycle Bridge - 1,505 1,505 (0) 100.0% Boeing Access Road Bridge Rehab - 16 16 0.0% Strander Boulevard Extension 877,566 625,000 2,795 622,205 0.4% S 144th ST Phase II - 161 95,872 (95,711) 59547.9% S 196th/200th St Bridge - 1,304 1,304 0 100.0% West Valley Highw ay 3,195,000 509,000 270,164 238,836 53.1% 42nd Ave S Bridge Replacement 1,600,000 200,000 1,912 198,088 1.0% Annual Overlay 1,400,000 517,000 173,364 343,636 33.5% Annual Bridge Inspections 335,000 335,000 5,250 329,750 1.6% Annual Traffic Signals 125,000 62,000 3,852 58,148 6.2% Other Misc. Capital Projects 792,000 2,025 2,313 (288) 114.2% Transfer Park Impact Fees to 301 - 675,106 - 675,106 0.0% Total Expenditures 11,423,948 4,629,037 869,472 3,759,566 18.8% Change in fund balances (776,948) (756,597) Beginning Fund Balance 1,187,826 2,083,854 Ending Fund Balance 410,878 1,327,257 ** This column reflects amounts needed to be collected/expended to meet year-end projections Projected Year- End Actual Year- to-Date Actual Projected vs. YTD Actual** Percent of Projected Year-End 2020 Year-to-Date as of August 31, 2020 City of Tukwila Arterial Street Fund 104 - Revenue and Expenditures 20 INFORMATIONAL MEMO Page 13 Amended Annual Budget REVENUE: Miscellaneous Revenue Investment earnings 500 4,000 3,875 (125) 96.9% Total Miscellaneous Revenue 500 4,000 3,875 (125) 96.9% Transfers In 200,000 - - - 0.0% Total Revenues 200,500 4,000 3,875 (125) 1.9% EXPENDITURES: City Hall Siding/Roof Repair 50,000 - - - 0.0% TCC Siding/Roof Repair 100,000 128,601 - (128,601) 0.0% 2020 Facilities Study 300,000 - - - 0.0% Misc. Projects (including salaries & benefits) 208,015 31,684 31,684 0.00 100.0% Install No Parking Signs at 6200/6300 Bldg 2,026 2,026 6300 Bldg. Dry Fire Sprinkler System 29,658 29,658 Total Expenditures 658,015 160,285 31,684 (128,601) 19.8% Change in fund balances (457,515) (156,285) Beginning Fund Balance 525,166 656,306 Ending Fund Balance 67,651 500,021 ** This column reflects amounts needed to be collected/expended to meet year-end projections City of Tukwila General Government Improvements Fund 303 - Revenue and Expenditures Year-to-Date as of August 31, 2020 Projected Year-End 2020 Projected vs. YTD Actual** Percent of Projected Year-End Actual Year-to- Date Actual 21