HomeMy WebLinkAboutCOW 2020-11-09 Item 3B.3 - Public Hearing - Ordinance Amending 2019-2020 Biennial Budget AmendmentITEM INFORMATION
STAFF SPONSOR: VICKY CARLSEN ORIGINAL AGENDA DATE: 11/09/20
AGENDA ITEM TITLE Ordinance amending the 2019-2020 Biennial Budget
CATEGORY Discussion Motion Resolution Ordinance Bid Award Public Hearing Other
Mtg Date 11/9/20 Mtg Date Mtg Date Mtg Date 11/16/20 Mtg Date Mtg Date 11/09/20 Mtg Date
SPONSOR Council Mayor HR DCD Finance Fire TS P&R Police PW Court
SPONSOR’S
SUMMARY
The Council is being asked to review and approve an ordinance amending the 2019-2020
biennial budget.
REVIEWED BY Trans&Infrastructure CommunitySvs/Safety Finance Comm. Planning/Economic Dev.
LTAC Arts Comm. Parks Comm. Planning Comm.
DATE: 10/26/20 COMMITTEE CHAIR: SEAL
RECOMMENDATIONS:
SPONSOR/ADMIN. Finance Department
COMMITTEE Unanimous Approval; Forward to Committee of the Whole
COST IMPACT / FUND SOURCE
EXPENDITURE REQUIRED AMOUNT BUDGETED APPROPRIATION REQUIRED
$ $ $
Fund Source:
Comments:
MTG. DATE RECORD OF COUNCIL ACTION
11/9/20
11/16/20
MTG. DATE ATTACHMENTS
11/9/20 Informational Memorandum dated 10/26/20
Draft Ordinance
Reconciliation of 2020 Budget Summary to Ordinance
Proposed Budget Changes - Summary by Fund
Minutes from the 10/26/20 Finance Committee meeting
11/16/20
COUNCIL AGENDA SYNOPSIS
----------------------------------Initials ---------------------------------
Meeting Date Prepared by Mayor’s review Council review
11/09/20 Vicky
11/16/20 Vicky
I TEM NO .
3B.3 &
4B.3
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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: 2020 budget amendment ordinance
ISSUE
Approve the administrative 2020 year-end budget amendments.
BACKGROUND
While amending the budget is only required when a fund, in total, is in danger of exceeding
budget, it is a best practice to adjust the budget to identify significant changes in financial plans,
policy decisions, and provide transparency for key decisions.
Several of the proposed budget amendments have been reviewed and approved by Council
Committee and/or Council process as noted below in the discussion. The proposed budget
amendments make the following types of modification to the current biennium:
Housekeeping amendments such as adjusting budgeted beginning fund balance to actual
beginning fund balance,
Adjustments specific to the funding of the Employee Healthcare Plan, Residential Streets
Fund, and Public Safety Plan
Reflect revenue-backed projects/expenditures,
All budget amendments are detailed below with explanations provided for each amendment as
well as the effect on ending fund balance. Budget amendments are summarized by fund in the
tables attached to this memo.
DISCUSSION
General Fund
Adjust Beginning Fund Balance
A beginning fund balance adjustment of -$1,237,163 to adjust the budgeted beginning fund
balance to reflect the actual beginning fund balance. It should be noted that fiscal year 2019
ended the year with a fund balance of $12.6 million, which exceeds the fund balance policy by
$1.1 million.
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INFORMATIONAL MEMO
Page 2
COVID-19 Response
In 2020, the City faced a serious financial challenge regarding the COVID-19 pandemic. Facing
a significant budget shortfall due to reduced sales tax revenue, the City implemented a hiring
freeze and furloughed employees while departments scrubbed their budgets to save costs.
Training, travel, and overtime (for non-public safety employees) are examples of expenditures
that were eliminated. In order to preserve the historical record of the departments’ cost savings,
these expenditure eliminations are not included in the budget amendments. The only exceptions
are the revenues and expenditures eligible for the Coronavirus Aid, Relief, and Economic Security
(CARES) Act.
The CARES Act was passed by Congress and signed into law on March 27th, 2020. Through the
Coronavirus Relief Fund, the CARES Act provides for payments to State, Local, and Tribal
governments navigating the outbreak of the COVID-19 outbreak and provides funding that can
assist with covering costs that have arisen from the pandemic. Reimbursement funds from the
act will be split between the General Fund and the Public Safety Plan. Staff is currently working
to determine which costs are eligible for CARES act funds and will be submitting an invoice to the
federal government in November.
Amendments by Department
Revenue Expenditure
Council 1 Additional funds for the Employee Healthcare Plan needed per actuary 4,059
Council Total -$ 4,059$
Mayor (Economic Development)6 King County Corona Virus Grant 31,965 31,965
Mayor 1 Additional funds for the Employee Healthcare Plan needed per actuary 10,562
Mayor Total 31,965$ 42,527$
Administrative Services 1 Additional funds for the Employee Healthcare Plan needed per actuary 11,111
Administrative Services (Human Services) 6 CDBG Grant 20,000 20,000
Administrative Services Total 20,000$ 31,111$
Finance 1 Additional funds for the Employee Healthcare Plan needed per actuary - 13,655
Finance Total -$ 13,655$
Recreation 6 King County Old Age Grant 12,500 12,500
Recreation 1 Additional funds for the Employee Healthcare Plan needed per actuary - 22,217
Recreation 6 KCD Green Tukwila Grant 7,400 7,400
Recreation Total 19,900$ 42,117$
Community Development 5 Admin Support tech transferred from Public Works - 94,834
Community Development 1 Additional funds for the Employee Healthcare Plan needed per actuary 29,323
Community Development 6 TDM-awarded grant 75,000 75,000
Community Development 6 Action House Grant 40,000 40,000
Community Development Total 115,000$ 239,157$
Court 1 Additional funds for the Employee Healthcare Plan needed per actuary - 9,363
Court Total -$ 9,363$
Police 1 Additional funds for the Employee Healthcare Plan needed per actuary 113,781
Police Total -$ 113,781$
Fire 1 Additional funds for the Employee Healthcare Plan needed per actuary 83,274
Fire Total -$ 83,274$
TIS 1 Additional funds for the Employee Healthcare Plan needed per actuary 8,831
TIS Total -$ 8,831$
Dept. Footnote Description of Proposed Amendment
2020
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INFORMATIONAL MEMO
Page 3
1) Per the City’s actuary, an additional $400,000 is needed for the required reserve levels in the Employee
Healthcare Plan.
2) Ordinance 2609 increased the Solid Waste Utility Tax to 11% as of November 1, 2019 then to 16% as of July 1,
2020 with 6% of the revenues remaining in the General Fund and the balance being dedicated to road
maintenance and road related projects. This increase was not budgeted until staff could reasonably project
the level of revenue. Revenue will be recognized in the general fund then transferred to the residential street
fund.
3) The City initially expected a certain level of financial support from other utility providers for undergrounding on
the 42nd Ave S and 53rd Ave S projects. At this time, it appears the City will not be receiving all funds that were
initially expected. Solid Waste Utility Tax revenue and prior year land sale revenue from the Urban Renewal
Fund will be transferred to the Residential Streets Fund to cover these costs. Neither transfer effects the
general fund ending fund balance.
4) As of May 6th, the estimated need for contingency funds was $4.8 million. On August 14th, updated projections
estimated the need to be $3.3 million. After further refinement using updated data as well as the restructuring
of the general fund portion of the tenant improvements for Phase I of the Public Works Shops, it is estimated
that the amount of contingency funds needed to close the revenue gap is expected to be $700 thousand.
5) An Admin Support Tech position was transferred from Public Works to Community Development. This
amendment allows for proper financial reporting of each department’s salary expenditures.
6) Revenue-backed grant awarded in 2020. No net effect on the general fund.
Revenue Expenditure
Public Works 5 Admin Support Tech transferred to Community Development (94,834)
Public Works 1 Additional funds for the Employee Healthcare Plan needed per actuary - 23,356
Public Works Total -$ (71,478)$
Parks 1 Additional funds for the Employee Healthcare Plan needed per actuary 7,122
ParksTotal -$ 7,122$
Street Maintenance 1 Additional funds for the Employee Healthcare Plan needed per actuary - 9,618
Street Maintenance Total -$ 9,618$
Dept. 20 - Transfers Out 3 Transfer to Fund 103-Solid Waste Utility Tax 550,000
Dept. 20 - Transfers Out 3 Transfer In from Urban Renewal/ Trasnfer Out to Residential Streets 400,000 400,000
Dept. 20 - Transfers Out 4 Transfer in from Contingency Fund (Fund 105)700,000
Dept. 20 Transfers Total 1,100,000$ 950,000$
General Revenue 2 Solid Waste Utility Tax 550,000 -
Total General Fund Amendments 1,836,865$ 1,483,137$
Dept. Footnote Description of Proposed Amendment
2020
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INFORMATIONAL MEMO
Page 4
Other Funds
Included in the proposed budget amendments are amendments in other funds.
1) Per the City’s actuary, an additional $400,000 is needed to maintain the required reserve levels in the Employee
Healthcare Plan.
2) As of May 6th, the estimated need for contingency funds was $4.8 million. On August 14th, updated projections
estimated the need to be $3.3 million. After further refinement using updated data as well as the restructuring
of the general fund portion of the tenant improvements for Phase I of the Public Works Shops, it is estimated
that the amount of contingency funds needed to close the revenue gap is expected to be $700 thousand.
3) The City initially expected a certain level of financial support from other utility providers for undergrounding on
the 42nd Ave S and 53rd Ave S projects. At this time, it appears the City will not be receiving all funds that were
initially expected. Solid Waste Utility Tax revenue and prior year land sale revenue from the Urban Renewal
Fund will be transferred to the Residential Streets Fund to cover these costs. Neither transfer effects the
general fund ending fund balance.
4) $1.85 million was budgeted for the Macadam Road S project that work was not done in 2020 on the project.
Therefore, budget authority is being reallocated to the two sidewalk projects and grant revenue associated
with the Macadam Road S project is being reduced.
5) Park impact fees are allocated to certain projects that reside in Bridges and Arterial Streets (Fund 104) and Land
Acquisition, Recreation, and Park Development (Fund 301). This amendment moves fees from Arterial Streets
to Land Acquisition, Recreation, and Park Development to align with the correct projects.
Revenue Expenditure
Lodging tax - Fund 101 1 Additional funds for the Employee Healthcare Plan needed per actuary - 388
Total Lodging Tax Amendments -$ 388$
Contingency - Fund 105 2 Transfer to General Fund due to COVID pandemic 700,000
Total Contingency Fund Amendments -$ 700,000$
Residential Streets - Fund 103 3 Transfer in from General Fund 550,000
Residential Streets - Fund 103 3 Transfer in from fund 301 (via General Fund) 400,000 -
Residential Streets - Fund 103 4 Reduce Macadam Rd S Project (900,000) (1,100,000)
Residential Streets - Fund 103 4 Increase 42nd Ave S sidewalk project 600,000
Residential Streets - Fund 103 4 Increase 53rd Ave S sidewalk project 500,000
Total Bridges & Arterial Street Amendments 50,000$ -$
Bridges & Arterial Street - Fund 104 5 Transfer excess park impact fees to fund 301 - 675,106
Bridges & Arterial Street - Fund 104 1 Additional funds for the Employee Healthcare Plan needed per actuary 1,886
Total Bridges & Arterial Street Amendments -$ 676,992$
Land Acquisition, Rec., & Park Dev. - Fund
301 5 Transfer of excess park impact fees from fund 104 675,106
Total Land Acq., Rec., & Park Dev. Amendments 675,106$ -$
Urban Renewal - Fund 302 3 Tranfer to General Funds 400,000
Urban Renewal - Fund 302 6 Transfer prior year land sale revenue to public safety plan 2,753,000
Total Urban Renewal Amendments -$ 3,153,000$
Public Safety Plan - Fund 305 6 Transfer prior year land sale revenue to public safety plan 2,753,000
Public Safety Plan - Fund 305 7 Expenditures incurred in 2020 instead of 2021 10,500,000
Total Public Safety Plan Amendments 2,753,000$ 10,500,000$
City Facilities (PW Shops) - Fund 306 8 Work not completed in 2020 moved to 2021 (5,000,000)
Total City Facilities (PW Shops) Amendments -$ (5,000,000)$
Golf Course - Fund 411 9 Operational Adjustments due to market conditions 99,543 99,543
Golf Course - Fund 411 1 Additional funds for the Employee Healthcare Plan needed per actuary 9,193
Golf Course - Fund 411 10 Transfer of golf fleet from Equipment Rental and Replacement (Fund 501) 211,724
Total Golf Course Amendments 311,267$ 108,736$
Water - Fund 401 1 Additional funds for the Employee Healthcare Plan needed per actuary - 10,043
Total Water Amendments -$ 10,043$
Sewer - Fund 402 1 Additional funds for the Employee Healthcare Plan needed per actuary 8,847
Total Sewer Amendments -$ 8,847$
Surface Water - Fund 412 1 Additional funds for the Employee Healthcare Plan needed per actuary - 16,276
Total Surface Water Amendments -$ 16,276$
Equipment Rental & Replacement (501)1 Additional funds for the Employee Healthcare Plan needed per actuary 7,095
Equipment Rental & Replacement (501)10 Transfer of golf fleet to Golf (Fund 411)- 211,724
Total Equipment Rental & Replacement Amendments -$ 218,819$
Insurance Fund (502)1 Additional funds for the Employee Healthcare Plan needed per actuary 400,000 -
Total Insurance Fund Amendments 400,000$ -$
Fund Footnote Description of Proposed Amendment
2020
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INFORMATIONAL MEMO
Page 5
6) Proceeds from the sale of the Tukwila Village property were recorded in the Urban Renewal fund (Fund 302)
but are to be dedicated to the Public Safety Plan (Fund 305). Revenue from this property sale is included in
the D-20 Financial Framework.
7) Some Public Safety Plan expenditures were incurred in 2020 that were planned in other years. The total project
budget remains the same, this amendment only addresses the timing in which year the expenditures were
incurred.
8) Some Public Works Shop expenditures that were expected to be incurred in 2020 are now expected to be
incurred in 2021 instead. The total project budget for Phase I remains the same, this amendment only
addresses the timing in which year the expenditures were occurred.
9) Foster Golf Course experienced stronger than expected business in 2020 resulting in both higher revenue and
expenditures.
10)Management of all golf carts and related equipment was transferred from Equipment Rental and Replacement
(Fund 501) to the Golf Course (Fund 411) in 2020.
In addition to the budget amendments proposed for other funds, beginning fund balances in various funds are also
being adjusted to true up to actual beginning fund balances.
RECOMMENDATION
The Council is asked to approve the Budget Amendment ordinance and consider this item at the November
9, 2020 Committee of the Whole, and November 16, 2020 Regular Council Meeting.
ATTACHMENTS
Draft Ordinance
Reconciliation of 2019-2020 Budget Summary to Ordinance
Proposed Budget Changes – Summary by Fund
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AN ORDINANCE OF THE CITY COUNCIL OF THE
CITY OF TUKWILA, WASHINGTON, AMENDING
ORDINANCE NOS. 2597 AND 2602, WHICH ADOPTED
AND AMENDED THE CITY OF TUKWILA'S BIENNIAL
BUDGET FOR THE 2019-2020 BIENNIUM, TO ADOPT
AN AMENDED YEAR-END BUDGET; PROVIDING
FOR SEVERABILITY; AND ESTABLISHING AN
EFFECTIVE DATE.
WHEREAS, on December 3, 2018, the City Council of the City of Tukwila adopted
Ordinance No. 2597, which adopted the 2019-2020 biennial budget of the City of Tukwila;
and
WHEREAS, on February 14th, 2019, the City Council of the City of Tukwila adopted
Ordinance No. 2602 amending Ordinance No. 2597, to correct a math error in the
amounts shown for the General Fund; and
WHEREAS, the City has determined a need to amend the 2019-2020 Biennial
Budget before fiscal year-end;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. Ordinance Amended. Tukwila Ordinance No. 2597 is hereby amended
with the City Council's adoption of the document entitled "City of Tukwila 2019-2020 Year-
End Budget Amendment," attached hereto and incorporated by this reference as if fully
set forth herein, in accordance with RCW 35A.34.200.
Section 2. Estimated Revenues and Appropriations. The totals of the estimated
revenues and appropriations for each separate fund and the aggregate totals are as
follows:
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Section 3. Copies on File. A complete copy of the amended budget for 2019-2020,
as adopted, together with a copy of this amending ordinance, shall be kept on file
electronically by the City Clerk and accessible from the City’s website in accordance with
Washington State records retention schedule requirements and City policy, and shall be
made available to the public upon request. A copy of the amended budget for 2019-2020,
as adopted, together with a copy of this amending ordinance, shall be transmitted by the
City Clerk to the Division of Municipal Corporations of the Office of the State Auditor and
to the Association of Washington Cities.
Section 4. Corrections by City Clerk or Code Reviser Authorized. Upon
approval of the City Attorney, the City Clerk and the code reviser are authorized to make
necessary corrections to this ordinance, including the correction of clerical errors ;
references to other local, state or federal laws, codes, rules , or regulations; or ordinance
numbering and section/subsection numbering.
FUND EXPENDITURES REVENUES
000 General $149,120,751 $149,120,751
105 Contingency $7,401,978 $7,401,978
101 Lodging Tax $3,461,328 $3,461,328
103 Residential Streets $10,518,586 $10,518,586
104 Bridges and Arterial Streets $18,585,453 $18,585,453
109 Drug Seizure $371,718 $371,718
2XX LTGO Debt Service $9,685,418 $9,685,418
206 LID Guaranty $706,044 $706,044
213 UTGO Bonds $6,643,675 $6,643,675
233 2013 LID $2,108,736 $2,108,736
301 Land Acquisition, Recreation & Park Dev.$3,244,679 $3,244,679
302 Urban Renewal $10,329,208 $10,329,208
303 General Government Improvements $1,009,901 $1,009,901
304 Fire Impact Fees $1,913,259 $1,913,259
305 Public Safety Plan $90,638,024 $90,638,024
412 Surface Water $24,190,144 $24,190,144
401 Water $21,345,765 $21,345,765
402 Sewer $33,216,502 $33,216,502
411 Foster Golf Course $4,257,999 $4,257,999
412 Surface Water $20,129,950 $20,129,950
501 Equipment Rental and Replacement $12,498,789 $12,498,789
502 Employe Healthcare Plan $14,387,900 $14,387,900
503 LEOFF 1 Retiree Healthcare Plan $1,167,350 $1,167,350
611 Firemen's Pension $1,597,856 $1,597,856
Total $448,531,013 $448,531,013
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Section 5. Severability. If any section, subsection, paragraph , sentence, clause or
phrase of this ordinance or its application to any person or situation should be held to be
invalid or unconstitutional for any reason by a court of competent jurisdiction, such
invalidity or unconstitutionality shall not affect the validity or constitutionality of the
remaining portions of this ordinance or its application to any other person or situation.
Section 6. Effective Date. This ordinance or a summary thereof shall be published
in the official newspaper of the City and shall take effect and be in fu ll force and effect five
days after passage and publication as provided by law.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Regular Meeting thereof this _______ day of ____________________, 2020.
ATTEST/AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk Allan Ekberg, Mayor
APPROVED AS TO FORM BY: Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
Office of the City Attorney
Attachment: City of Tukwila 2020 Year-End Budget Amendment
41
42
000 General 12,590,576$ 65,947,930$ 67,194,827$ 145,733,333$ 2,787,716$ 148,521,049$ (1,237,163)$ 1,836,865$ 149,120,751$
101 Lodging Tax 1,370,302 778,000 803,000 2,951,302 247,323 3,198,625 262,703 - 3,461,328
103 Residential Street 2,826,621 4,002,000 5,711,000 12,539,621 (2,161,077) 10,378,544 90,042 50,000 10,518,586
104 Arterial Street 3,621,865 6,819,000 47,647,000 58,087,865 (40,398,440) 17,689,425 896,028 - 18,585,453
105 Contingency 6,447,329 148,568 300,000 6,895,897 109,832 7,005,729 396,249 - 7,401,978
109 Drug Seizure Fund 226,507 55,000 55,000 336,507 - 336,507 35,211 - 371,718
2XX LTGO Debt Service 387,669 4,979,262 4,590,311 9,957,242 (214,085) 9,743,157 (57,739) - 9,685,418
206 LID Guaranty 685,037 300 300 685,637 - 685,637 20,407 - 706,044
213 UTGO Bonds 40,117 2,841,675 3,713,175 6,594,967 - 6,594,967 48,708 - 6,643,675
233 2013 LID 707,287 688,637 668,613 2,064,537 - 2,064,537 44,199 - 2,108,736
301 Land Acquisition, Recreation & Park Dev.1,019,562 128,320 116,400 1,264,282 695,000 1,959,282 610,291 675,106 3,244,679
302 Urban Renewal 2,213,064 10,000 10,000 2,233,064 5,362,629 7,595,693 2,733,515 - 10,329,208
303 General Government Improvements 337,761 200,500 200,500 738,761 140,000 878,761 131,140 - 1,009,901
304 Fire Impact Fees 7,412 500,100 500,100 1,007,612 609,723 1,617,335 295,924 - 1,913,259
305 Public Safety Plan 13,038,494 66,414,346 2,683,709 82,136,549 3,794,469 85,931,018 1,954,006 2,753,000 90,638,024
306 City Facilities 1,914,000 7,500,000 - 9,414,000 15,165,590 24,579,590 (389,446) - 24,190,144
401 Water 5,149,522 7,317,000 7,524,000 19,990,522 908,249 20,898,771 446,994 - 21,345,765
402 Sewer 9,174,430 9,912,000 9,912,000 28,998,430 1,037,650 30,036,080 3,180,422 - 33,216,502
411 Foster Golf Course 640,081 1,793,900 1,847,900 4,281,881 33,000 4,314,881 (368,149) 311,267 4,257,999
412 Surface Water 754,303 9,070,000 7,990,000 17,814,303 1,840,800 19,655,103 474,847 - 20,129,950
501 Equipment Rental 3,874,899 3,619,089 3,221,544 10,715,532 420,003 11,135,535 1,363,254 - 12,498,789
502 Insurance Fund 1,137,704 6,563,872 6,889,436 14,591,012 176,587 14,767,599 (779,699) 400,000 14,387,900
503 Insurance - LEOFF 1 Fund 527,005 266,533 266,541 1,060,079 - 1,060,079 107,271 - 1,167,350
611 Firemen's Pension 1,449,856 74,000 74,000 1,597,856 - 1,597,856 - 1,597,856
Total 70,141,403$ 199,630,032$ 171,919,356$ 441,690,791$ (9,445,031)$ 432,245,760$ 10,259,015$ 6,026,238$ 448,531,013$
000 General 65,865,875$ 65,821,945$ 14,045,513$ 145,733,333$ 2,787,716$ 148,521,049$ 1,483,137$ (883,435)$ 149,120,751$
101 Lodging Tax 693,131 695,498 1,562,673 2,951,302 247,323 3,198,625 388 262,315 3,461,328
103 Residential Street 6,616,000 5,701,000 222,621 12,539,621 (2,161,077) 10,378,544 - 140,042 10,518,586
104 Arterial Street 8,854,599 48,935,382 297,884 58,087,865 (40,398,440) 17,689,425 676,992 219,036 18,585,453
105 Contingency - - 6,895,897 6,895,897 109,832 7,005,729 700,000 (303,751) 7,401,978
109 Drug Seizure Fund 60,000 60,000 216,507 336,507 - 336,507 - 35,211 371,718
2XX LTGO Debt Service 4,979,263 4,589,893 388,086 9,957,242 (214,085) 9,743,157 - (57,739) 9,685,418
206 LID Guaranty - - 685,637 685,637 - 685,637 - 20,407 706,044
213 UTGO Bonds 2,841,675 3,713,175 40,117 6,594,967 - 6,594,967 - 48,708 6,643,675
233 2013 LID 688,637 668,613 707,287 2,064,537 - 2,064,537 - 44,199 2,108,736
301 Land Acquisition, Recreation & Park Dev.605,000 50,000 609,282 1,264,282 695,000 1,959,282 - 1,285,397 3,244,679
302 Urban Renewal 235,000 215,000 1,783,064 2,233,064 5,362,629 7,595,693 3,153,000 (419,485) 10,329,208
303 General Government Improvements 353,094 358,015 27,652 738,761 140,000 878,761 - 131,140 1,009,901
304 Fire Improvements 500,000 500,000 7,612 1,007,612 609,723 1,617,335 - 295,924 1,913,259
305 Public Safety Plan 39,896,578 40,028,146 2,211,825 82,136,549 3,794,469 85,931,018 10,500,000 (5,792,994) 90,638,024
306 City Facilities 4,629,000 4,785,000 - 9,414,000 15,165,590 24,579,590 (5,000,000) 4,610,554 24,190,144
401 Water 7,650,901 9,000,238 3,339,383 19,990,522 908,249 20,898,771 10,043 436,951 21,345,765
402 Sewer 10,774,916 9,783,035 8,440,479 28,998,430 1,037,650 30,036,080 8,847 3,171,575 33,216,502
411 Foster Golf Course 1,765,345 1,810,408 706,128 4,281,881 33,000 4,314,881 108,736 (165,618) 4,257,999
412 Surface Water 8,933,224 7,302,426 1,578,653 17,814,303 1,840,800 19,655,103 16,276 458,571 20,129,950
501 Equipment Rental 4,435,204 3,777,658 2,502,670 10,715,532 420,003 11,135,535 218,819 1,144,435 12,498,789
502 Insurance Fund 6,904,662 7,412,104 274,246 14,591,012 176,587 14,767,599 - (379,699) 14,387,900
503 Insurance - LEOFF 1 Fund 465,755 489,313 105,011 1,060,079 - 1,060,079 - 107,271 1,167,350
611 Firemen's Pension 69,991 69,991 1,457,874 1,597,856 - 1,597,856 - - 1,597,856
Total 177,817,850$ 215,766,840$ 48,106,101$ 441,690,791$ (9,445,031)$ 432,245,760$ 11,876,238$ 4,409,015$ 448,531,013$
Total Revenues
Total Expenditures
EXPENDITURES
2019
Expenditures
2020
Expenditures
2020 Ending
Fund Balance Total Expenditures
Mid-Biennial
Amended
Expenditures
Mid-Biennial
Amendments
Mid-Biennial
Amendments
Beginning Fund
Balance Adjustment
2020 Year-End
Amendments
Net Effect on 2020
Ending Fund Balance
2020 Year-End
Amendments
City of Tukwila 2020 Year-End Budget Amendment
Reconciliation of 2020 Budget Summary to Ordinance
REVENUES
2019 Beginning
Fund Balance
2019
Revenues
2020
Revenues
Total
Revenues
Mid-Biennial
Amended
Revenues
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3
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4
4
Finance Committee Minutes ....................................................................................................................... October 26, 2020
E.Budget Legislation
Staff is seeking Council approval of an ordinance to adopt the 2021-2022 Biennial Budget, a
Resolution to adopt the Financial Planning Model and Capital Improvement Program.
Committee Recommendation
No recommendation. Forward to November 9, 2020 Committee of the Whole for Public
Hearing.
Budget Amendment
Staff is seeking Council approval of an ordinance to amend the 2019-2020 Biennial Budget.
Committee Recommendation
Unanimous approval. Forward to November 9, 2020 Committee of the Whole for Public
Hearing.
F.Land Acknowledgement Practice
Staff is seeking Committee direction on how to incorporate a land acknowledgement
practice.
Item(s) needing follow-up:
Contact local tribal organizations for input.
Committee Recommendation
Return to Committee.
II.MISCELLANEOUS
The meeting adjourned at 6:48 p.m.
Committee Chair Approval
Minutes by TC, reviewed by LH
45