HomeMy WebLinkAboutFIN 2021-08-23 COMPLETE AGENDA PACKETCity of Tukwila
Finance and Governance
Committee
O Zak Idan, Chair
O Kathy Hougardy
O Cynthia Delostrinos Johnson
AGENDA
MONDAY, AUGUST 23,2021 — 5:30 PM
HAZELNUT CONFERENCE ROOM
(At cast entrance of City Hall)
Distribution:
Z. Idan
K. Hougardy
C. Delostrinos Johnson
K. Kruller
V. Seal
D. Quinn
T. McLeod
Mayor Ekberg
D. Cline
R. Bianchi
C. O'Flaherty
A. Youn
L. Humphrey
THIS MEETING WILL NOT BE CONDUCTED AT CITY FACILITIES
BASED ON THE GOVERNOR'S PROCLAMATION 20-28.
THE PHONE NUMBER FOR THE PUBLIC TO LISTEN TO THIS
MEETING IS: 1-253-292-9750, Access Code 973303373#
Click here to: Join Microsoft Teams Meeting
For Technical Support during the meeting call: 1-206-433-7155.
Item
Recommended Action
1. BUSINESS AGENDA
a. 2021 2nd Quarter financial report.
a. Forward to 9/13 C.O.W.
Pg.1
Tony Cullerton, Deputy Finance Director
Meeting.
b. Continued discussion of prioritizing restoration of
service levels.
b. Discussion only.
Pg.53
Vicky Carlsen, Finance Director
2. MISCELLANEOUS
Next Scheduled Meeting: September 13, 2021
S. The City of Tukwila strives to accommodate individuals with disabilities.
Please contact the City Clerk's Office at 206-433-1800 (TukwilaCityClerk@TukwilaWA.gov) for assistance.
TO:
CC:
City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
Finance & Governance Committee
Mayor Ekberg
FROM: Vicky Carlsen, Finance Director
BY: Aaron Williams, Fiscal Manager
DATE: August 17, 2021
SUBJECT: 2021 2nd Quarter Financial Summary
ISSUE
The quarterly financial report summarizes for the City Council the Citywide financial results and highlights
significant items or trends. The second quarter financial report is based on data available as of August 6,
2021, for the reporting period ending June 30, 2021.
Allocated budgets are calculated based on the patterns of revenue received and expenditures made in the
previous year with the current year budget allocated using the same patterns. Additional details can be
found in the attached financial reports.
DISCUSSION
2020 was an unprecedented year due to the COVID-19 health emergency which negatively impacted local,
state, and national economies. The pandemic resulted in stay-at-home orders with businesses closing to
in-person activity for several weeks. Unemployment soared and many small businesses closed.
While the effects of the pandemic continue to be felt throughout the region into the current fiscal year, there
are positive signs throughout the local economy. Unemployment in King County continues to decline as
businesses reopen and increase staffing; however, employment remains below pre -pandemic levels.
Home prices as well as rents are on the rise; home prices have increased 14.9% compared with the first
quarter of 2020. Overall, taxable retail sales tax revenue has increased showing a 21% year -over -year
increase. Not all retail sales tax sectors are showing signs of recovery, but the retail trade category shows
a 50% year -over -year increase through May, the last month the City has details. Inflation is also on the
rise, which will increase the cost of goods and services.
The 2021-2022 biennial budget was drafted with the expectation that revenues, in total, would remain below
pre -pandemic levels and expenditures were budgeted accordingly. As noted in the financial summaries
that follow, some revenue sources are beginning to return to more normal levels, while other revenue
sources are still well below pre -pandemic levels. Ongoing revenues for the general fund are at 53% of
total budget while ongoing expenditures are at 49% of budget.
Highlights for 2021 are as follows:
• General Fund revenues total $34.05 million and expenditures total $31.12 million.
o Retail sales tax appears to be rebounding with sales tax in April, May, and June all
exceeding 2020 levels, and through June, is at 51% of budget.
o Sales tax mitigation payments from the State were reinstated in 2021. The first payment
for 2021 is expected to be received in 3rd quarter.
1
INFORMATIONAL MEMO
Page 2
o The City received the 2020 allocation of sales tax mitigation in June.
o Business license fee revenue is below the allocated budget. This is the first full year that
license expiration dates line up with the State expiration date, which is different from prior
year patterns.
• All General Fund departments are below the allocate budget with the exception of the fire department.
o The fire department will require a budget amendment at the end of the year due to
significant increase in overtime costs.
o Total salaries and benefits are below allocated budget by $717 thousand. Much of the
savings comes from vacant full-time positions and extra labor positions in the police,
recreation, and public works departments.
o Total supplies and services are below allocated budget by $770 thousand.
• As a reminder, the general fund ended 2020 with $12.6 million unreserved fund balance, which
exceeds reserve policy by approximately $1.1 million. The fund balance policy states that fund
balance in the general fund shall equal or exceed 18% of the previous year general fund revenue,
exclusive of significant non-operating, non-recurring revenue.
• As part of the Public Safety Plan:
o Fire Station 52 opened in February
o Pickup truck delivered and is being outfitted for the Battalion Chief
• Progress on several capital projects, details of which are located later in this report.
• Issued $2.85 new debt for Public Works Shops Phase I.
• Refunded outstanding 2011 LTGO and 2014 LTGO bonds resulting in total net savings of over $97
thousand in future debt service costs.
• As a reminder, unreserved fund balance in the General Fund ended 2020 at $12.6, exceeding reserve
policy requirements by $1.1 million, sustaining a healthy financial position.
ATTACHMENTS
2nd Quarter 2021 Financial Report
• Highlights of 2021 -2nd Quarter
• General Fund financial reports
• Other Fund financial reports
2
CITY OF TUKWILA
2021 2nd QUARTER FINANCIAL REPORT
Highlights
4
General Fund and Contingency (Reserve) Fund
Revenue and Expenditures, Ending Fund Balance
Through the end of the second quarter, general fund revenue was $34.05 million while general fund expenditures
were $31.12 million. The general fund ended 2020 with a fund balance of $12.68 million, which exceeds the reserve
policy by approximately $1.10 million.
$40,000
$35,000
$30,000
$25,000
$20,000
$15,000
$10,000
$5,000
$-
$33,700
General Fund
2021 Revenues & Expenditures
Budget vs Actual
$34,051
$32,608
$31,122
Revenues Expenditures
■ 2021 YTD Budget ■ 2021 YTD Actual
5
General Revenues — Taxes
Sales and Use Tax
Combined sales and use taxes through the second quarter total $9.4 million, which is $300 thousand under the
allocated budget of $9.7 million. Sales taxes were significantly impacted in 2020 by the pandemic and subsequent
economic shutdowns in response. Over the past three months sales taxes have been improving with monthly totals
near levels received in 2019.
2,500
2,000
43 1,500
c
0 1,000
500
0
Retail Sales Taxes
hi lil�l�l�
lan Feb Mar Apr May Jun July Aug Sep Oct Nov Dec
■ 2019 ■ 2020 ■ 2021
Property Tax
Property tax revenue through the second quarter is $9.3 million, $344 thousand more than the allocated budget of
$8.9 million. Aside from a slight delay in receipts during 2020, the pandemic had minimal impact on the property
tax revenues.
Thousands
18,000
16,000
14,000
12,000
10,000
8,000
6,000
4,000
2,000
0
Property Taxes
Jan Feb Mar Apr May Jun July Aug Sep Oct Nov Dec
2019 2020 -2021
6
Utility Tax
Utility Taxes through the first half of the year totaled $1.98 million, which is $26 thousand below the allocated budget
but tracking close to 2019 levels.
Thousands
5,000
4,500
4,000
3,500
3,000
2,500
2,000
1,500
1,000
500
0
Utility Taxes
Jan Feb Mar Apr May Jun July Aug Sep Oct Nov Dec
2019 -2020 2021
Interfund Utility Tax was $1.4 million through the first half of the year, $49 thousand below the allocated budget.
When compared to the same period in the prior year, revenues are $60 thousand higher than 2020.
Thousands
2,500
2,000
1,500
1,000
500
0
I nterfund Utility Tax
Jan Feb Mar Apr May Jun July Aug Sep Oct Nov Dec
2019 2020 2021
7
Gambling Tax
Gambling and excise taxes totaled $1.7 million through the first half of the year, which is $416 thousand below
the allocated budget. Looking ahead to 3rd quarter, gambling and excise taxes appear to be returning to 2019
levels.
Admissions Tax
4,500,000
4,000,000
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
Gambling Taxes
Jan Feb Mar Apr May Jun July Aug Sep Oct Nov Dec
2019 2020 -2021
Admission taxes through the first half of the year total $109 thousand, representing a 67% decline from the same
time period of the prior year. Admissions taxes were significantly impacted by COVID-19 with movie theatres
remaining closed for much longer than most other businesses. When movie theaters began reopening, admissions
tax began to increase.
1,000,000
900,000
800,000
700,000
600,000
500,000
400,000
300,000
200,000
100,000
0
Admission Taxes
Jan Feb Mar Apr May Jun July Aug Sep Oct Nov Dec
2019 -2020 -2021
8
General Revenues — Licenses and Permits
Business Licenses
Business License revenue through the second quarter totaled $1.5 million, which is $528 thousand below the
allocated budget. With the State taking over the issuing of business licenses in 2019, revenues are more evenly
spread throughout the year as opposed to primarily at the start of the year. This occurred as a result of the State
setting the expirations of city licenses to align with their state license. Looking at monthly trends, the City averages
over $200 thousand in business license revenue. Additionally, a couple of large employers renew in September.
If the current trend for collection continues, coupled with receipt from the largest employers, the City should expect
to be close to budget by year-end.
Thousands
5,000
4,500
4,000
3,500
3,000
2,500
2,000
1,500
1,000
500
0
Business License Revenue
Jan Feb Mar Apr May Jun July Aug Sep Oct Nov Dec
2019 2020 2021
Building Permits
Revenue from Building Permits and Fees was $919 thousand through the first half of the year which is $30 thousand
greater than the allocated budget.
2,500
2,000
43. 1,500
0 1,000
500
0
Building Permits
Jan Feb Mar Apr May Jun July Aug Sep Oct Nov Dec
2019 2020 2021
9
Ongoing Expenditures
Departmental
Total Department expenditures through the second quarter were $28.3 million, which is $367 thousand more
compared to the first half of the prior year.
$10.0
$9.0
$8.0
$7.0
• $6.0
0
0
$5.0
$4.0
$3.0
$2.0
$1.0
$-
0
0
10
$5.0
$4.5
$4.0
$3.5
$3.0
$2.5
$2.0
$1.5
$1.0
$0.5
$-
$4.3
$9.3
$3.7 $3.6
Public Works/Streets
Departmental Expenditures
$8.9
$8.7
$6.5
$6.3
Police Fire
$2.4
■ 2019 ■ 2020 2021
Departmental Expenditures
$2.1
$2.0
$1.8 $1.9
$1.6
Parks/Recreation DCD
■ 2019 ■ 2020 ■ 2021
$1.1 $1.1 $1.0
$6.8
$4.5 $4.3 $4.5
Mayor Support
By Category
Salaries and benefits through the first six months are $21.11 million, which is $717 thousand less than the allocated
budget of $21.83 million. All other general fund expenditures were $10.01 million, which is $770 thousand less than
the allocated budget of $10.78 million.
While all but one department is currently below the allocated budget, there is growing concern that department
budgets, in general, are too low and may be unable to absorb necessary costs without a budget amendment. In
reviewing expenditures by type, insurance exceeds the annual budget by $84 thousand and utilities category has
already expended 68% of the annual budget. Given that the City has 3 new facilities and the vacated fire stations
are still owned by the City, it is very likely that the annual utilities budget will be exceeded in the 3rd quarter of 2021.
Staff will be closely monitoring departmental budgets and will continue to keep the City Council fully informed of
additional budgetary concerns.
$25.0
$20.0
$15.0
0
$10.0
$5.0
$-
$21.1
General Fund Expenditures- By Category
$21.1 $21.1
$12.3
$9.0
$10.0
Salaries and Benefits Supplies and Services
■ 2019 ■ 2020 2021
11
Budget Amendments
The list below outlines budget amendments the City Council has already given consensus for and will be included
in the final budget amendment at year-end.
Council Meeting Date Summary of Budget Amendment
4/5 regular meeting Contract for BHC Consultants for structural plan review.Cost neutralas this is a revenue backed contract. Any increase in
expenditures will also include the same increase in revenue
!4/5 regular meeting
15/10 COW
5/17 regular meeting
- --
15/24 COW
L._._._._._
15/24 COW
6/14 COW
16/14 COW
x•---•---•—•—•--
6/21 regular meeting
18/2 regular meeting
!8/2 regular meeting
12
Contract for Reid Middleton for structural plan review. Cost neutral as this is a revenue backed contract. Any increase in !
expenditures will also include the same increase in revenue
Consensus to use new funding (SST) to restore service levels and cover certain contractual obligations. Budget
amendment will include increasing both revenue and expenditures by the same amount.
Acceptance of Sound Transit System Access grant. Both revenue and expendiitures will be increased by the same
amount, net effect of zero I
Grant contract with King County Dept. of Community and Human Services. Award amount of $115,384 so both revevenue I
and expenditures will be adjusted, net effect of zero
Use of SST funds to complete the transfer of records from the offsite storage location to City Hall. Use of SST is estimated j
to be $40k. Again revenue backed so net effect of zero to the general fund
BNSF Alternative Access Study for up to $1.25 million I
Fire advisory Task Force Consulting for up to $80 thousand
TDM regional mobility grant award, no effect on general fund
Summer Experience & Enrichment for Kids Fund (SEEK) grant, no effect on the general fund as there is no match required]
Restore before and after school programming, funded by ARPA so both revenue and expenditure budgets will be adjusted
Other Funds
Capital Projects Funds
During the first half of 2021, design was completed for the West Valley Highway/Longacres Way Project. The
project will be on ad for construction in the 4th quarter for construction next year.
There was also significant construction progress on different projects. The Annual Overlay Program is nearly
complete, which will widen and provide two-way traffic to the section of 53rd Avenue S between S 137th Street and
52nd Avenue. The contractor for the Boeing Access over Airport Way Seismic Retrofit Project has demobilized from
the project site. This project consisted of: the construction of two approach slabs; strengthening members for the
bridge piers; catcher blocks for the bridge girders; and installation of steel columns jackets.
The 42nd Avenue S Bridge replacement design has started with the designer collecting information for the Type,
Size, and Location Report. The City has conducted outreach for the project with local businesses and the Allentown
neighborhood. The City has received grant funding from a couple of sources, including $1.5 million in funding from
the Puget Sound Regional Council to complete the design, specifications, and estimate by December 2023, and
$12 million from the Local Bridge Program through WSDOT.
In 2021, the City received $2.064 million from Sound Transit's System Access Fund for West Valley Highway.
Paving of the Green River and Interurban Trail was completed along with demo work on the 116th parcel and site
clearing on the former Star Nursery site. Bollards were installed at the TCC parking lot. An art consultant has been
retained to support the development of the Utility Box program to include policies and procedures, testing materials,
and vendors prior to the launch of the pilot program.
Enterprise Funds
During the first half of 2021, design was completed for a couple of projects. The Annual Small Drainage Program
will have six projects for construction in the second half of 2021. The Macadam Water Upgrade Project will be on
ad for construction in the 4th quarter for construction next year.
There was also significant construction progress on different projects. The East Marginal Way Outfalls Project is
nearing substantial completion, which included a pump station, pervious pavement, and water quality
improvements. Construction of Lift Sewer Stations #2, #4, and #12 are in progress. Construction for the Riverton
Creek Flap Gate Removal is in progress and estimated to be complete in quarter four.
In 2021, the City received $60,000 in a grant for flood reduction from the King County Flood Control District as
part of the S 131st Place Drainage Improvements project.
13
14
CITY OF TUKWILA
2021 2nd QUARTER FINANCIAL REPORT
General Fund
Financial Reports
16
GENERAL FUND REVENUE
CITY OF TUKWILA
Year to Date as of June 30, 2021
Row
SUMMARY BY REVENUE TYPE
BUDGET
ACTUAL
2021 ANNUAL
2021
ALLOCATED
2019
2020
2021
% CHANGE
2021 BDGT
VARIANCE -
ALLOCATED
BDGT
%REC'D
2019/2020
2020/2021
1
PROPERTY TAX
$ 16,900,000
$ 8,907,171
$ 8,336,935
$ 8,565,413
$ 9,251,751
$ 344,580
55%
3%
8%
2
SALES TAX -RETAIL
17,650,000
9,434,834
9,615,917
8,787,686
9,084,018
(350,816)
51%
(9) %
3%
3
SALES TAX -CRIMINAL JUSTICE
575,000
276,400
294,697
288,670
326,068
49,668
57%
(2)%
13%
4
ADMISSIONS TAX
600,000
300,000
490,130
327,340
108,709
(191,291)
18%
(33)%
(67)%
5
UTILITY TAX
3,610,000
2,007,033
1,969,749
2,212,644
1,980,296
(26,737)
55%
12%
(11)%
6
INTERFUND UTILITY TAX
2,367,200
1,473,703
1,452,011
1,364,085
1,424,471
(49,232)
60%
(6)%
4%
7
GAMBLING & EXCISE TAX
3,336,000
2,126,637
2,024,270
1,707,565
1,710,265
(416,372)
51%
(16)%
0%
8
TOTAL GENERAL REVENUE
45,038,200
24,525,778
24,183,709
23,253,402
23,885,578
(640,201)
53%
(4)%
3%
9
BUSINESS LICENSES
3,320,000
2,071,054
2,731,089
2,712,868
1,542,351
(528,703)
46%
(1)%
(43)%
10
RENTAL HOUSING
51,000
41,193
35,685
40,775
45,816
4,623
90%
14%
12%
11
BUILDING PERMITS
2,375,100
889,160
986,560
836,390
918,654
29,495
39%
(15)%
10%
12
TOTAL LICENSES AND PERMITS
5,746,100
3,001,406
3,753,334
3,590,033
2,506,821
(494,585)
44%
(4)%
(30)%
13
SALES TAX MITIGATION
-
-
433,822
-
882,597
882,597
0%
(100)%
0%
14
FRANCHISE FEE
2,625,000
1,375,422
1,387,956
1,398,525
1,341,701
(33,721)
51%
1%
(4)%
15
GRANT REVENUE
400,555
83,549
215,424
116,979
227,203
143,654
57%
(46)%
94%
16
STATE ENTITLEMENTS
456,500
276,333
241,478
338,675
273,340
(2,992)
60%
40%
(19)%
17
INTERGOVERNMENTAL
567,229
498,905
500,588
505,836
502,645
3,740
89%
1%
(1)%
18
TOTAL INTERGOVERNMENTAL REVENUE
4,049,284
2,234,209
2,779,267
2,360,015
3,227,487
993,278
80%
(15)%
37%
19
GENERAL GOVERNMENT
26,400
14,948
27,441
16,351
17,307
2,359
66%
(40)%
6%
20
SECURITY
457,600
163,250
391,273
277,607
475,689
312,438
104%
(29)%
71%
21
TRANSPORTATION
44,000
25,060
41,723
980
-
(25,060)
0%
(98)%
(100)%
22
PLAN CHECK AND REVIEW FEES
990,300
596,478
845,172
456,562
448,888
(147,590)
45%
(46)%
(2)%
23
CULTURE AND REC FEES
397,500
199,130
200,778
59,229
44,263
(154,867)
11%
(71)%
(25)%
24
TOTAL CHARGES FOR SERVICES
1,915,800
998,866
1,506,387
810,730
986,146
(12,720)
51%
(46) %
22%
25
FINES & PENALTIES
160,175
63,998
99,939
72,715
65,276
1,279
41%
(27)%
(10)%
26
MISC
909,959
681,712
689,416
597,121
280,934
(400,778)
31%
(13)%
(53)%
27
INDIRECT COST ALLOCATION
2,661,382
1,330,691
1,272,822
1,318,645
1,330,690
(1)
50%
4%
1%
28
TOTAL OTHER INCOME
3,731,516
2,076,401
2,062,176
1,988,480
1,676,901
(399,500)
45%
(4)%
(16)%
29
TOTAL OPERATING REVENUE
60,480,900
32,836,661
34,284,874
32,002,660
32,282,933
(553,728)
53%
(7)%
1%
30
TRANSFERS IN
2,268,817
1,768,817
-
-
1,768,817
-
78%
0%
0%
31
TOTAL REVENUE
$ 62,749,717
$ 34,605,478
$ 34,284,874
$ 32,002,660
$ 34,051,750
$ (553,728)
54%
(0)
0
Percent of year
50%
17
GENERAL FUND
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
Year -to -Date as of June 30, 2021
Percent of year completed
GENERAL FUND
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
50%
Year -to -Date as of June 30, 2021
EXPENDITURES BY
DEPARTMENT
BUDGET
ACTUAL
COMPARISON OF RESULTS
1
2021
ANNUAL
2021
ALLOCATED
2019
2020
2021
Allocated Budget
vs Actuals
OVER/(UNDER)
/
% CHANGE
EXPENDED
2019/
2020
2020/
2021
01
City Council
$ 363,618
$ 179,439
$ 183,176
$ 171,186
$ 165,351
$ (14,088)
45%
-7%
-3%
03
Mayor's Office
2,104,126
1,005,647
1,098,305
1,078,512
950,553
(55,093)
45%
-2%
-12%
04
Administrative Services
4,984,464
2,394,067
2,267,767
2,106,663
2,259,630
(134,437)
45%
-7%
7%
05
Finance
3,049,858
1,723,176
1,376,133
1,386,084
1,435,602
(287,574)
47%
1%
4%
07
Recreation
4,260,543
2,358,852
2,418,949
2,143,753
1,959,762
(399,090)
46%
-11%
-9%
08
Community Development
4,069,943
1,994,831
1,820,992
1,595,958
1,934,972
(59,860)
48%
-12%
21%
09
Municipal Court
1,272,888
652,129
624,178
647,626
610,072
(42,057)
48%
4%
-6%
10
Police
18,286,665
9,154,847
9,330,571
8,900,343
8,682,661
(472,186)
47%
-5%
-2%
11
Fire
12,706,860
6,232,773
6,526,535
6,276,341
6,777,720
544,947
53%
-4%
8%
13
Public Works
6,584,325
3,939,159
4,272,814
3,717,430
3,614,155
(325,004)
55%
-13%
-3%
28
Subtotal
57,683,290
29,634,920
29,919,421
28,023,897
28,390,478
(1,244,441)
49%
-6%
1%
20
Dept 20
5,462,760
2,973,535
3,400,593
2,068,215
2,731,380
(242,155)
50%
-39%
32%
Total Expenditures
$ 63,146,050
$ 32,608,455
$ 33,320,014
$ 30,092,112
$ 31,121,858
$ (1,486,596)
49%
-10%
3%
Percent of year completed
GENERAL FUND
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
50%
Year -to -Date as of June 30, 2021
Percent of year completed
18
50%
SALARIES AND BENEFITS
BUDGET
ACTUAL
COMPARISON OF RESULTS
2021
ANNUAL
2021
ALLOCATED
2019
2020
2021
Allocated Budget
vs Actuals
OVER/(UNDER)
/
% CHANGE
EXPENDED
2019/
2020
2020/
2021
11
Salaries
$ 28,723,860
$ 14,733,266
$ 14,177,655
$ 14,376,560
$ 13,870,995
$ (862,271)
48%
1%
-4%
12
Extra Labor
347,528
275,109
339,944
118,475
27,684
(247,425)
8%
-65%
-77%
13
Overtime
1,218,115
551,367
923,383
520,728
1,064,168
512,801
87%
-44%
104%
15
Holiday Pay
515,500
82,610
75,442
63,624
72,268
(10,343)
14%
-16%
14%
21
FICA
1,872,655
972,527
924,878
899,048
872,949
(99,578)
47%
-3%
-3%
22
Pension-LEOFF
899,828
499,140
442,896
587,334
435,536
(63,604)
48%
33%
-26%
23
Pension-PERS/PSERS
1,631,377
854,388
878,175
863,764
824,671
(29,717)
51%
-2%
-5%
24
Industrial Insurance
875,820
473,634
412,785
469,408
467,781
(5,853)
53%
14%
0%
25
Medical & Dental
6,904,119
3,383,384
2,869,798
3,156,066
3,452,060
68,675
50%
10%
9%
26
Unemployment
-
-
10,400
27,319
20,710
20,710
-
163%
-24%
28
Uniform/Clothing
8,525
1,787
1,313
1,094
1,391
(396)
16%
-17%
27%
Total Salaries & Benefits
$ 42,997,327
$ 21,827,212
$ 21,056,668
$ 21,083,421
$ 21,110,213
$ (716,999)
49%
0%
0%
Percent of year completed
18
50%
SUPPLIES, SERVICES AND
CAPITAL
BUDGET
ACTUAL
COMPARISON OF RESULTS
I
2021
ANNUAL
2021
ALLOCATED
2019
2020
2021
Allocated Budget
vs Actuals
OVER/(UNDER)
/
% CHANGE
EXPENDED
2019/
2020
2020/
2021
0
Transfers
$ 5,462,760
$ 2,973,535
$ 3,400,593
$ 2,068,215
$ 2,731,380
$ (242,155)
50%
-39%
32%
31
Supplies
1,055,711
457,833
784,127
350,239
347,842
(109,991)
33%
-55%
-1%
34
Items Purchased for resale
13,000
11,278
18,029
1,253
983
(10,295)
8%
-93%
-22%
35
Small Tools
66,450
25,464
59,677
44,048
24,180
(1,284)
36%
-26%
-45%
41
Professional Services
5,439,071
2,389,041
2,833,659
2,319,573
2,341,038
(48,003)
43%
-18%
1%
42
Communication
481,810
238,905
184,439
201,813
206,375
(32,529)
43%
9%
2%
43
Travel
83,196
63,626
106,861
29,925
8,460
(55,166)
10%
-72%
-72%
44
Advertising
34,750
11,492
10,377
5,545
2,227
(9,265)
6%
-47%
-60%
45
Rentals and Leases
2,166,137
892,080
1,548,697
652,288
1,019,260
127,179
47%
-58%
56%
46
Insurance
1,030,329
1,030,329
889,957
987,671
1,113,881
83,552
108%
11%
13%
47
Public Utilities
1,991,445
1,506,108
1,444,442
1,398,911
1,564,085
57,977
79%
-3%
12%
48
Repairs and Maintenance
651,669
310,250
356,616
407,564
192,553
(117,697)
30%
14%
-53%
49
Miscellaneous
1,153,730
611,969
580,644
536,153
383,198
(228,772)
33%
-8%
-29%
64
Machinery & Equipment
518,665
259,333
45,228
5,495
76,184
(183,149)
15%
-88%
1287%
Total Operating Expenses
20,148,723
10,781,242
12,263,345
9,008,692
10,011,645
(769,597)
50%
-27%
11%
Total Expenses
$ 63,146,050
$ 32,608,455
$ 33,320,014
$ 30,092,112
$ 31,121,858
$ (1,486,596)
49%
-10%
3%
Percent of year completed
18
50%
CITY COUNCIL
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
Year -to -Date as of June 30, 2021
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2021 2021
ANNUAL ALLOCATED
2019
2020
2021
Allocated Budget
vs Actuals
OVER/(UNDER)
%
% CHANGE
EXPENDED
2019/
2020
2020/
2021
11 Salaries
I $ 213,562
$ 108,148
$ 105,441
$ 105,360
$ 106,728
$
(1,420)
50%
0%
1%
21 FICA
16,337
8,270
8,299
8,320
8,454
184
52%
0%
2%
23 Pension-PERS/PSERS
12,604
6,447
6,792
6,798
7,033
587
56%
0%
3%
24 Industrial Insurance
3,022
1,593
1,449
1,540
3,030
1,437
100%
6%
97%
25 Medical & Dental
73,093
34,212
31,149
35,627
36,547
2,335
50%
14%
3%
Total Salaries & Benefits
318,618
158,669
153,131
157,645
161,792
3,122
51%
3%
3%
31 Supplies
2,000
1,717
510
1,212
391
(1,327)
20%
138%
-68%
41 Professional Services
16,500
2,110
12,893
1,800
-
(2,110)
0%
-86%
-100%
42 Communication
6,000
1,335
2,054
2,406
1,827
492
30%
17%
-24%
43 Travel
15,000
14,981
12,078
7,974
461
(14,520)
3%
-34%
-94%
49 Miscellaneous
5,500
626
2,510
149
880
254
16%
-94%
491%
Total Operating Expenses
45,000
20,770
30,045
13,541
3,559
(17,211)
8%
-55%
-74%
Total Expenses
$ 363,618
$ 179,439
$ 183,176
$ 171,186
$ 165,351
$
(14,088)
45%
-7%
-3%
Percent of year completed
50%
19
Mayor's Office
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
Year -to -Date as of June 30, 2021
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
VARIANCES
2021
ANNUAL
2021
ALLOCATED
2019
2020
2021
Allocated Budget
vs Actuals
OVER/(UNDER)
Allocated Budget
% CHANGE
EXPENDED
2019/
2020
2020/
2021
11 Salaries
$ 618,731
$ 315,280
$ 296,348
$ 300,132
$ 308,597
$ (6,683)
50%
1%
3%
12 Extra Labor
5,000
2,500
16,930
3,930
-
(2,500)
0%
-77%
-100%
21 FICA
47,716
26,167
24,144
22,910
23,124
(3,043)
48%
-5%
1%
23 Pension-PERS/PSERS
72,416
36,757
37,875
38,279
39,703
2,946
55%
1%
4%
24 Industrial Insurance
2,499
1,443
1,906
1,477
2,036
593
81%
-22%
38%
25 Medical & Dental
101,868
47,953
43,616
48,095
50,934
2,981
50%
10%
6%
Total Salaries & Benefits
848,230
430,100
420,819
414,822
424,394
(5,706)
50%
-1%
2%
31 Supplies
6,000
2,924
9,571
4,269
2,204
(719)
37%
-55%
-48%
41 Professional Services
1,118,200
488,073
505,110
520,136
432,249
(55,825)
39%
3%
-17%
42 Communication
-
-
109
264
189
189
-
142%
-29%
43 Travel
3,500
3,400
6,797
6,464
(331)
(3,731)
-9%
-5%
-105%
44 Advertising
-
-
836
277
-
-
-
-67%
-100%
45 Rentals and Leases
25,896
11,334
16,184
7,790
12,855
1,521
50%
-52%
65%
49 Miscellaneous
102,300
69,816
138,879
124,490
78,993
9,177
77%
-10%
-37%
Total Operating Expenses
1,255,896
575,547
677,487
663,689
526,159
(49,388)
42%
-2%
-21%
Total Expenses
$ 2,104,126
$ 1,005,647
$ 1,098,305
$ 1,078,512
$ 950,553
$ (55,093)
45%
-2%
-12%
Percent of year completed
Mayor's Office
DIVISION SUMMARY
50%
Year -to -Date as of June 30, 2021
Percent of year completed
20
50%
BUDGET
ACTUAL
VARIANCES
SUMMARY BY DIVISION
Allocated Budget
% CHANGE
2021
2021
vs Actuals
2019/
2020/
ANNUAL
ALLOCATED
2019
2020
2021
OVER/(UNDER)
EXPENDED
2020
2021
Administration
$ 1,159,743
$ 564,532
$ 655,150
$ 643,284
$ 561,743
$ (2,790)
48%
-2%
-13%
Economic Development
304,783
151,675
178,867
170,531
154,916
3,241
51%
-5%
-9%
Attorney
639,600
289,439
264,288
264,696
233,894
(55,545)
37%
0%
-12%
Total Expenses
$ 2,104,126
$ 1,005,647
$ 1,098,305
$ 1,078,512
$ 950,553
$ (55,093)
45%
-2%
-12%
Percent of year completed
20
50%
Administrative Services
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
Year -to -Date as of June 30, 2021
SUMMARY BY EXPENDITURE
TYPE
i BUDGET
ACTUAL
VARIANCES
2021
ANNUAL
2021
ALLOCATED
2019
2020
2021
Allocated Budget
vs Actuals
OVER/(UNDER)
/
% CHANGE
EXPENDED
2019/
2020
2020/
2021
11
Salaries
$ 2,230,322
$ 1,127,711
$ 1,092,715
$ 1,126,224
$ 1,141,605
$ 13,894
51%
3%
1%
12
Extra Labor
47,500
23,750
17,030
6,832
9,875
(13,875)
21%
-60%
45%
13
Overtime
-
-
528
2,392
--
29%
-
353%
-100%
21
FICA
170,810
86,780
82,932
84,702
85,546
(1,234)
50%
2%
1%
23
Pension-PERS/PSERS
259,231
130,336
141,624
144,121
142,749
12,413
55%
2%
-1%
24
Industrial Insurance
10,789
5,581
5,203
5,642
9,523
3,942
88%
8%
69%
25
Medical & Dental
473,695
232,763
209,767
227,681
236,848
4,084
50%
9%
4%
Total Salaries & Benefits
3,192,347
1,606,921
1,549,800
1,597,594
1,626,145
19,224
51%
3%
2%
31
Supplies
44,729
21,188
25,280
14,340
10,686
(10,502)
24%
-43%
-25%
35
Small Tools
10,000
5,000
11,693
5,488
8,098
3,098
81%
-53%
48%
41
Professional Services
924,364
373,058
328,503
291,006
434,914
61,856
47%
-11%
49%
42
Communication
256,600
128,300
98,175
89,991
99,978
(28,322)
39%
-8%
11%
43
Travel
4,500
2,250
3,674
1,165
-
(2,250)
0%
-68%
-100%
44
Advertising
19,450
10,742
2,312
5,098
2,167
(8,575)
11%
121%
-58%
45
Rentals and Leases
177,186
88,530
156,604
20,225
26,383
(62,146)
15%
-87%
30%
48
Repairs and Maintenance
33,940
20,585
14,883
18,570
3,297
(17,288)
10%
25%
-82%
49
Miscellaneous
321,348
137,493
76,844
63,186
47,962
(89,532)
15%
-18%
-24%
Total Operating Expenses
1,792,117
787,146
717,967
509,069
633,485
(153,661)
35%
-29%
24%
Total Expenses
$ 4,984,464
$ 2,394,067
$ 2,267,767
$ 2,106,663
$ 2,259,630.
$ (134,437)
45%
-7%
7%
Percent of year completed
Administrative Services
DIVISION SUMMARY
50%
Year -to -Date as of June 30, 2021
SUMMARY BY DIVISION
BUDGET
ACTUAL
VARIANCES
2021
ANNUAL
2021
ALLOCATED
2019
2020
2021
Allocated Budget
vs Actuals
OVER/(UNDER)
/
% CHANGE
EXPENDED
2019/
2020
2020/
2021
Administration
$ 231,649
$ 117,029
$ 103,777
$ 109,406
$ 116,972
$ (57)
50%
5%
7%
Human Resources
676,782
335,845
378,595
339,613
356,924
21,078
53%
-10%
5%
Community Services & Engagement
1,434,856
620,604
424,694
485,196
624,271
3,667
44%
14%
29%
City Clerk
803,996
401,998
338,773
337,280
395,231
(6,767)
49%
0%
17%
Technology & Innovation Services
1,832,381
916,191
1,021,928
835,168
766,233
(149,958)
42%
-18%
-8%
Equity and Social Justice Commission
4,800
2,400
-
-
-
(2,400)
0%
-
-
Total Expenses
$ 4,984,464
$ 2,394,067
$ 2,267,767
$ 2,106,663
$ 2,259,630
$ (134,437)
45%
-7%
7%
Percent of year completed
50%
21
Finance
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
Year -to -Date as of June 30, 2021
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
VARIANCES
2021
ANNUAL
2021
ALLOCATED
2019
2020
2021
Allocated Budget
vs Actuals
OVER/(UNDER)
% CHANGE
EXPENDED
2019/
2020
2020/
2021
11
Salaries
$ 1,139,225
$ 563,238
$ 546,726
$ 563,249
$ 560,230
$ (3,008)
49%
3%
-1%
12
Extra Labor
-
-
9,151
6,391
2,395
2,395
-
-30%
-63%
13
Overtime
15,000
15,000
20,800
2,508
9,536
(5,464)
64%
-88%
280%
21
FICA
88,298
44,012
42,357
43,352
43,254
(758)
49%
2%
0%
23
Pension-PERS/PSERS
134,006
66,450
71,505
73,227
73,613
7,163
55%
2%
1%
24
Industrial Insurance
5,811
3,194
2,639
2,986
4,883
1,689
84%
13%
64%
25
Medical & Dental
252,518
120,137
103,850
117,067
126,259
6,122
50%
13%
8%
Total Salaries & Benefits
1,634,858
812,031
797,027
808,780
820,170
8,139
50%
1%
1%
31
Supplies
15,000
7,471
5,851
3,473
2,885
(4,585)
19%
-41%
-17%
35
Small Tools
2,000
2,000
1,634
671
308
(1,692)
15%
-59%
-54%
41
Professional Services
140,000
15,719
12,132
12,262
11,141
(4,579)
8%
1%
-9%
42
Communication
2,500
857
240
841
1,562
706
62%
250%
86%
43
Travel
1,000
629
4,496
636
621
(9)
62%
-86%
-2%
45
Rentals and Leases
5,000
2,436
2,555
2,266
2,334
(101)
47%
-11%
3%
46
Insurance
372,500
372,500
346,615
367,903
383,357
10,857
103%
6%
4%
48
Repairs and Maintenance
80,000
71,511
70,569
66,888
64,547
(6,964)
81%
-5%
-3%
49
Miscellaneous
297,000
188,022
89,784
122,365
72,492
(115,529)
24%
36%
-41%
64
Miscellaneous
500,000
250,000
45,228
-
76,184
(173,816)
15%
-100°%
-
TotalOperatingExpenses
1,415,000
911,144
579,106
577,305
615,432
(295,713)
43%
0%
7%
Total Expenses
$ 3,049,858
$ 1,723,176
$ 1,376,133
$ 1,386,084
$ 1,435,602
$ (287,574)
47%
1%
4%
Percent of year completed
22
50%
Recreation
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
Year -to -Date as of June 30, 2021
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
VARIANCES
2021
ANNUAL
2021
ALLOCATED
2019
2020
2021
Allocated Budget
vs Actuals
OVER/(UNDER)
/
% CHANGE
EXPENDED
2019/
2020
2020/
2021
11
Salaries
$ 2,106,693
$ 1,119,990
$ 1,036,144
$ 1,088,312
$ 1,008,096
$ (111,894)
48%
5%
-7%
12
Extra Labor
213,700
207,900
242,873
91,401
10,868
(197,033)
5%
-62%
-88%
13
Overtime
468
234
258
1,421
1,394
1,160
298%
452%
-2%
21
FICA
177,546
99,937
96,806
89,299
76,568
(23,369)
43%
-8%
-14%
23
Pension-PERS/PSERS
256,215
140,000
147,971
145,091
130,827
(9,173)
51%
-2%
-10%
24
Industrial Insurance
73,138
47,734
42,133
35,611
25,258
(22,476)
35%
-15%
-29%
25
Medical & Dental
568,467
285,528
240,775
272,630
284,234
(1,295)
50%
13%
4%
26
Unemployment
-
-
646
8,797
8,828
8,828
-
1263%
0%
28
Uniform/Clothing
1,950
-
-
-
245
245
13%
-
-
Total Salaries & Benefits
3,398,177
1,901,323
1,807,606
1,732,561
1,546,317
(355,007)
46%
-4%
-11%
31
Supplies
173,850
63,087
101,818
67,732
56,643
(6,444)
33%
-33%
-16%
34
Items Purchased for resale
13,000
11,278
18,029
1,253
983
(10,295)
8%
-93%
-22%
35
Small Tools
9,000
4,203
4,152
2,734
5,201
998
58%
-34%
90%
41
Professional Services
152,020
77,262
143,837
70,054
46,922
(30,340)
31%
-51%
-33%
42
Communication
13,500
7,755
7,861
6,925
6,100
(1,655)
45%
-12%
-12%
43
Travel
500
500
11,619
2,040
-
(500)
0%
-82%
-100%
44
Advertising
12,500
750
7,230
169
60
(690)
0%
-98%
-65%
45
Rentals and Leases
123,743
44,134
86,648
36,641
63,061
18,927
51%
-58%
72%
47
Public Utilities
239,800
169,039
165,588
169,859
179,929
10,890
75%
3%
6%
48
Repairs and Maintenance
36,400
18,866
23,505
13,262
17,031
(1,835)
47%
-44%
28%
49
Miscellaneous
69,388
51,321
41,057
40,523
37,515
(13,806)
54%
-1%
-7%
64
Miscellaneous
18,665
9,333
-
-
-
(9,333)
0%
-
-
Total Operating Expenses
862,366
457,528
611,343
411,192
413,445
(44,083)
48%
-33%
1%
Total Expenses
$ 4,260,543
$ 2,358,852
$ 2,418,949
$ 2,143,753
$ 1,959,762
$ (399,090)
46%
-11%
-9%
Percent of year completed
Recreation
DIVISION SUMMARY
50%
Year -to -Date as of June 30, 2021
SUMMARY BY DIVISION
BUDGET
ACTUAL
VARIANCES
2021
ANNUAL
2021
ALLOCATED
2019
2020
2021
Allocated Budget
vs Actuals
OVER/(UNDER)
%
% CHANGE
EXPENDED
2019/
2020
2020/
2021
Administration
$ 644,380
$ 275,514
$ 272,969
$ 351,737
$ 373,524
$ 98,010
58%
29%
6%
Recreation Administration
485,176
300,458
505,365
396,243
277,546
(22,913)
57%
-22%
-30%
Preschool Program
50,199
27,092
34,793
25,505
21,291
(5,801)
42%
-27%
-17%
Youth Programs
363,271
276,663
158,648
104,129
84,135
(192,528)
23%
-34%
-19%
Teen Programs
192,092
139,649
89,112
58,985
44,808
(94,841)
23%
-34%
-24%
Youth Free Services
124,630
29,950
12,390
28,124
75,399
45,449
60%
127%
168%
Wellness & Enrichment
192,471
105,963
148,914
106,827
112,725
6,763
59%
-28%
6%
Senior Adult Programs
288,175
154,533
170,692
144,465
135,829
(18,704)
47%
-15%
-6%
Community Events & Volunteers
134,328
49,558
58,279
31,113
15,597
(33,962)
12%
-47%
-50%
Rental Operations
266,788
173,024
105,363
82,869
39,239
(133,786)
15%
-21%
-53%
Park Maintenance
1,493,575
813,718
857,181
812,058
777,784
(35,934)
52%
-5%
-4%
Library Advisory Board
4,128
2,064
251
834
328
(1,736)
8%
232%
-61%
Arts Commission
18,700
9,350
4,129
407
1,558
(7,792)
8%
-90%
283%
Park Commission
2,630
1,315
863
458
-
(1,315)
0%
-47%
-100%
Total Expenses
$ 4,260,543
$ 2,358,852
$ 2,418,949
$ 2,143,753
$ 1,959,762
$ (399,090)
46%
-11%
-9%
Percent of year completed
50%
23
Community Development
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
Year -to -Date as of June 30, 2021
SUMMARY BY EXPENDITURE
TYPE
i BUDGET
ACTUAL
VARIANCES
2021
ANNUAL
2021
ALLOCATED
2019
2020
2021
Allocated Budget
vs Actuals
OVER/(UNDER)
EXPENDED
% CHANGE
2019/
2020
2020/
2021
11 Salaries
$ 2,512,767
$ 1,264,339
$ 1,100,121
$ 1,031,658
$ 1,192,338
$ (72,001)
47%
-6%
16%
12 Extra Labor
63,728
37,864
18,872
4,352
-
(37,864)
0%
-77%
-100%
13 Overtime
14,920
6,931
8,095
12,728
3,928
(3,002)
26%
57%
-69%
21 FICA
198,243
101,301
85,055
79,735
88,757
(12,545)
45%
-6%
11%
23 Pension-PERS/PSERS
300,864
152,947
138,763
134,259
145,860
(7,087)
48%
-3%
9%
24 Industrial Insurance
30,334
16,886
10,895
11,540
15,549
(1,337)
51%
6%
35%
25 Medical & Dental
540,631
244,278
195,673
201,759
270,316
26,038
50%
3%
34%
28 Uniform/Clothing
975
500
-
181
270
(230)
28%
-
49%
Total Salaries & Benefits
3,662,462
1,825,046
1,557,474
1,476,211
1,717,018
(108,029)
47 %
5%
16%
31 Supplies
15,930
7,170
14,835
6,892
9,042
1,872
57%
-54%
31%
35 Small Tools
100
-
6
-
-
-
0%
-100%
-
41 Professional Services
189,778
59,741
171,507
41,846
164,551
104,809
87%
-76%
293%
42 Communication
7,280
3,522
6,661
4,711
4,642
1,120
64%
-29%
-1%
43 Travel
2,016
2,016
1,505
578
220
(1,796)
11%
-62%
-62%
44 Advertising
300
-
-
-
-
-
0%
-
-
45 Rentals and Leases
19,058
7,308
8,236
3,747
7,275
(33)
38%
-55%
94%
47 Public Utilities
2,500
2,380
-
4,445
-
(2,380)
0%
-
-100%
48 Repairs and Maintenance
54,271
13,359
120
8,496
5,330
(8,029)
10%
6980%
-37%
49 Miscellaneous
116,248
74,289
60,647
49,031
26,894
(47,395)
23%
-19%
-45%
Total Operating Expenses
407,481
169,785
263,518
119,747
217,954
48,169
53%
-55%
82%
Total Expenses
$ 4,069,943
$ 1,994,831
$ 1,820,992
$ 1,595,958
$ 1,934,972
$ (59,860)
48%
-12%
21%
Percent of year completed
Community Development
DIVISION SUMMARY
50%
Year -to -Date as of June 30, 2021
SUMMARY BY DIVISION
BUDGET
ACTUAL
VARIANCES
2021
ANNUAL
2021
ALLOCATED
2019
2020
2021
Allocated Budget
vs Actuals
OVER/(UNDER)
% CHANGE
EXPENDED
2019/
2020
2020/
2021
Administration
$ 408,891
$ 199,752
$ 185,478
$ 184,222
$ 239,885
$ 40,133
59%
-1%
30%
Planning
1,143,560
600,309
665,719
553,044
628,123
27,815
55%
-17%
14%
Code Enforcement
558,127
259,696
214,679
236,895
164,045
(95,651)
29%
10%
-31%
Permit Coordination
925,694
446,448
176,568
205,626
337,969
(108,479)
37%
16%
64%
Building Division
756,843
358,127
445,611
332,058
448,303
90,176
59%
-25%
35%
Recycling Program
41,900
4,972
20,876
2,535
18,480
13,508
44%
-88%
629%
TDM Program
233,178
124,653
111,768
79,748
94,807
(29,846)
41%
-29%
19%
Planning Commission
1,750
875
294
1,830
3,360
2,485
192%
523%
84%
Total Expenses
$ 4,069,943
$ 1,994,831
$ 1,820,992
$ 1,595,958
$ 1,934,972
$ (59,860)
48%
-12%
21%
Percent of year completed
24
50%
Municipal Court
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
Year -to -Date as of June 30, 2021
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
VARIANCES
VARIANCES
SUMMARY BY DIVISION
2021
ANNUAL
2021
ALLOCATED
2019
2020
2021
Allocated vs Actuals
OVER/(UNDER)
/
% CHANGE
CHANGE
EXPENDED
2019/
2020
020/
2021
11 Salaries
$ 753,078
$ 379,330
$ 393,795
$ 408,138
$ 367,459
$
(11,871)
49%
4%
-10%
13 Overtime
400
400
-
137
-
$ 748,398
(400)
0%
-
-100%
21 FICA
58,251
29,851
29,374
30,279
27,737
294,569
(2,114)
48%
3%
-8%
23 Pension-PERS/PSERS
88,395
44,693
50,295
52,019
46,459
$ 624,178
1,765
53%
3%
-11%
24 Industrial Insurance
3,862
2,146
2,045
2,178
3,261
1,114
84%
6%
50%
25 Medical & Dental
172,866
86,285
87,036
93,256
86,433
148
50%
7%
-7%
26 Unemployment
-
-_
-
4,298
3,684
3,684
-
-
-14%
Total Salaries & Benefits
1,076,852
542,705.
562,544
590,304
535,032
(7,673)
50%
5%
-9%
31 Supplies
20,200
6,452
7,237
4,019
5,520
(932)
27%
-44%
37%
35 Small Tools
500
237
4,729
2,722
5,593
5,357
1119%
-42%
106%
41 Professional Services
105,180
74,744
35,012
24,833
27,136
(47,609)
26%
-29%
9%
42 Communication
14,260
2,451
1,694
2,153
6,220
3,769
44%
27%
189%
43 Travel
3,500
3,500
3,493
2,690
723
(2,777)
21%
-23%
-73%
45 Rentals and Leases
14,700
7,053
3,364
1,287
1,969
(5,084)
13%
-62%
53%
48 Repairs and Maintenance
22,300
1,958
-
1,071
906
(1,053)
4%
-
-15%
49 Miscellaneous
15,396
13,028
6,105
18,546
26,973
13,945
175%
204%
45%
Total Operating Expenses
196,036
109,424
61,634
57,322
75,040
(34,384)
38%
-7%
31%
Total Expenses
$ 1,272,888
$ 652,129
$ 624,178
$ 647,626
$ 610,072
$
(42,057)
48%
4%
-6%
Percent of year completed
Municipal Court
DIVISION SUMMARY
50%
Year -to -Date as of June 30, 2021
Percent of year completed
50%
25
BUDGET
ACTUAL
VARIANCES
SUMMARY BY DIVISION
Allocated Budget
%
% CHANGE
2021
2021
vs Actuals
2019/
2020/
ANNUAL
ALLOCATED
2019
2020
2021
OVER/(UNDER)
EXPENDED
2020
2021
Court
$ 748,398
$ 357,561
$ 395,699
$ 416,308
$ 440,892
$ 83,331
59%
5%
6%
Probation
524,490
294,569
228,479
231,318
169,180
(125,388)
32%
1%
-27%
Total Expenses
$ 1,272,888
$ 652,129
$ 624,178
$ 647,626
$ 610,072
$ (42,057)
48%
4%
-6%
Percent of year completed
50%
25
Police
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
Year -to -Date as of June 30, 2021
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
VARIANCES
2021
ANNUAL
2021
ALLOCATED
2019
2020
2021
Allocated Budget
vs Actuals
OVER/(UNDER)
%
% CHANGE
EXPENDED
2019/
2020
2020/
2021
11 Salaries
$ 9,107,811
$ 4,702,669
$ 4,401,724
$ 4,483,613
$ 4,257,426
$ (445,243)
47%
2%
-5%
12 Extra Labor
15,600
2,095
21,199
4,039
4,547
2,452
29%
-81%
13%
13 Overtime
773,942
332,480
417,905
355,223
453,833
121,353
59%
-15%
28%
15 Holiday Pay
250,000
79,831
69,674
60,983
67,281
(12,550)
27%
-12%
10%
21 FICA
775,078
400,077
372,512
370,669
362,609
(37,468)
47%
0%
-2%
22 Pension-LEOFF
434,359
239,025
227,478
312,133
215,550
(23,475)
50%
37%
-31%
23 Pension-PERS/PSERS
198,463
100,911
78,728
84,771
91,751
(9,160)
46%
8%
8%
24 Industrial Insurance
322,660
176,794
132,803
161,969
158,892
(17,902)
49%
22%
-2%
25 Medical & Dental
2,235,938
1,088,019
892,651
988,790
1,117,969
29,950
50%
11%
13%
26 Unemployment
-
-
8,550
11,973
4,705
4,705
-
40%
-61%
Total Salaries & Benefits
14,113,851
7,121,900
6,623,224
6,834,162
6,734,562
(387,337)
48%
3%
-1%
31 Supplies
280,750
120,433
184,120
97,637
93,216
(27,217)
33%
-47%
-5%
35 Small Tools
15,600
8,100
4,539
87
-
(8,100)
0%
-98%
-100%
41 Professional Services
2,468,259
1,150,834
1,433,871
1,154,143
1,089,590
(61,245)
44%
-20%
-6%
42 Communication
121,000
63,183
42,571
52,026
53,144
(10,038)
44%
22%
2%
43 Travel
41,880
27,571
44,590
6,844
4,766
(22,805)
11%
-85%
-30%
44 Advertising
2,500
-
-
-
-
-
0%
-
-
45 Rentals and Leases
748,111
296,939
588,526
267,652
383,340
86,401
51%
-55%
43%
46 Insurance
262,001
262,001
241,180
253,357
270,530
8,529
103%
5%
7%
47 Public Utilities
3,585
2,648
4,122
2,372
1,471
(1,178)
41%
-42%
-38%
48 Repairs and Maintenance
163,987
70,846
95,590
160,846
17,960
(52,886)
11%
68%
-89%
49 Miscellaneous
65,141
30,392
68,239
71,217
34,081
3,689
52%
4%
-52%
Total Operating Expenses
4,172,814
2,032,947
2,707,347
2,066,181
1,948,099
(84,849)
47%
-24%
-6%
Total Expenses
$ 18,286,665
$ 9,154,847
$ 9,330,571
$ 8,900,343
$ 8,682,661
$ (472,186)
47%
-5%
-2%
Percent of year completed
Police
DIVISION SUMMARY
50%
Year -to -Date as of June 30, 2021
SUMMARY BY DIVISION
BUDGET
ACTUAL
VARIANCES
2021
ANNUAL
2021
ALLOCATED
2019
2020
2021
Allocated Budget
vs Actuals
OVER/(UNDER)
%
% CHANGE
EXPENDED
2019/
2020
2020/
2021
Administration
$ 2,622,256
$ 1,516,857
$ 1,284,974
$ 1,388,593
$ 1,333,752
$ (183,105)
51%
8%
-4%
Patrol
7,725,121
3,648,881
4,523,506
3,595,154
3,719,226
70,345
48%
-21%
3%
Special Operations
985,868
494,215
340,839
513,284
413,622
(80,592)
42%
51%
-19%
Support Operations
1,453,842
703,008
611,025
655,095
752,166
49,158
52%
7%
15%
Investigations
1,922,464
1,050,697
847,145
983,039
853,171
(197,526)
44%
16%
-13%
Tukwila Anti -Crime
793,541
368,239
436,086
376,874
299,656
(68,583)
38%
-14%
-20%
Professional Standards
253,124
111,172
177,016
184,475
121,474
10,303
48%
4%
-34%
Training
261,714
139,164
187,350
127,593
163,566
24,402
62%
-32%
28%
Traffic
2,268,735
1,122,616
922,630
1,076,237
1,026,028
(96,588)
45%
17%
-5%
Total Expenses
$ 18,286,665
$ 9,154,847
$ 9,330,571
$ 8,900,343
$ 8,682,661
$ (472,186)
47%
-5%
-2%
Percent of year completed
26
50%
Fire
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
Year -to -Date as of June 30, 2021
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
VARIANCES
2021
ANNUAL
2021
ALLOCATED
2019
2020
2021
Allocated Budget
vs Actuals
OVER/(UNDER)
./0 CHANGE
EXPENDED
2019/
2020
2020/
2021
11 Salaries
$ 7,639,776
$ 3,832,475
$ 3,864,898
$ 3,970,602
$ 3,910,076
$ 77,601
51%
3%
-2%
13 Overtime
400,268
183,205
431,549
136,582
587,279
404,074
147%
-68%
330%
15 Holiday Pay
265,500
2,780
5,769
2,641
4,987
2,207
2%
-54%
89%
21 FICA
155,474
73,876
76,615
69,450
79,331
5,454
51%
-9%
14%
22 Pension-LEOFF
465,469
260,116
215,418
275,201
219,986
(40,129)
47%
28%
-20%
23 Pension-PERS/PSERS
28,568
15,666
25,625
16,414
16,299
633
57%
-36%
-1%
24 Industrial Insurance
362,825
181,309
184,509
214,310
219,144
37,835
60%
16%
2%
25 Medical & Dental
1,792,318
880,512
757,330
842,771
896,159
15,647
50%
11%
6%
Total Salaries & Benefits
11,110,198
5,429,939
5,561,712
5,527,971
5,933,261
503,323
53%
-1%
7%
31 Supplies
234,877
112,428
102,197
57,796
61,164
(51,264)
26%
-43%
6%
35 Small Tools
13,000
500
25,241
29,232
243
(257)
2%
16%
-99%
41 Professional Services
291,870
146,015
162,314
164,198
124,669
(21,346)
43%
1%
-24%
42 Communication
32,170
17,154
12,907
19,833
16,015
(1,139)
50%
54%
-19%
43 Travel
7,000
5,625
11,204
468
316
(5,309)
5%
-96%
-32%
45 Rentals and Leases
584,900
244,296
339,407
167,004
295,806
51,509
51%
-51%
77%
46 Insurance
180,690
180,690
164,888
173,213
186,572
5,882
103%
5%
8%
47 Public Utilities
73,360
38,223
46,376
51,419
78,984
40,760
108%
11%
54%
48 Repairs and Maintenance
36,921
20,360
20,718
39,235
25,239
4,879
68%
89%
-36%
49 Miscellaneous
141,874
37,543
79,571
40,479
55,452
17,909
39%
-49%
37%
64 Miscellaneous
-
-
-
5,495
-
-
-
-
-100%
Total Operating Expenses
1,596,662
802,834
964,823
748,370
844,459
41,625
53%
-22%
13%
Total Expenses
$ 12,706,860
$ 6,232,773
$ 6,526,535
$ 6,276,341
$ 6,777,720
$ 544,947
53%
-4%
8%
Percent of year completed
Fire
DIVISION SUMMARY
50%
Year -to -Date as of June 30, 2021
SUMMARY BY DIVISION
BUDGET
ACTUAL
VARIANCES
2021
ANNUAL
2021
ALLOCATED
2019
2020
2021
Allocated Budget
vs Actuals
OVER/(UNDER)
% CHANGE
EXPENDED
2019/
2020
2020/
2021
Administration
$ 1,235,129
$ 758,672
$ 527,660
$ 638,683
$ 647,498
$ (111,174)
52%
21%
1%
Suppression
9,777,570
4,720,370
4,834,758
4,675,577
5,188,480
468,110
53%
-3%
11%
Prevention & Investigation
812,110
350,485
509,401
392,070
522,190
171,706
64%
-23%
33%
Training
481,838
204,802
220,576
195,231
235,020
30,218
49%
-11%
20%
Facilities
110,860
59,540
66,052
62,258
83,773
24,233
76%
-6%
35%
Special Operations
40,769
12,502
19,182
10,013
5,997
(6,505)
15%
-48%
-40%
Rescue & Emergency Aid
248,584
126,402
134,689
133,376
94,482
(31,919)
38%
-1%
-29%
Emergency Management-
-
214,218
169,133
279
279
-
-21%
-100%
Total Expenses
$ 12,706,860
$ 6,232,773
$ 6,526,535
$ 6,276,341
$ 6,777,720
$ 544,947
53%
4%
8%
Percent of year completed
50%
27
Public Works
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
Year -to -Date as of June 30, 2021
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
VARIANCES
2021
ANNUAL
2021
ALLOCATED
2019
2020
2021
Allocated Budget
vs Actuals
OVER/(UNDER)
%
% CHANGE
EXPENDED
2019/
2020
2020/
2021
11
Salaries
$ 2,401,895
$ 1,320,085
$ 1,339,742
$ 1,299,272
$ 1,018,438
$ (301,647)
42%
-3%
-22%
12
Extra Labor
2,000
1,000
13,889
1,530
-
(1,000)
0%
-89%
-100%
13
Overtime
13,117
13,117
44,249
9,738
8,197
(4,920)
62%
-78%
-16%
21
FICA
184,902
102,256
106,783
100,333
77,570
(24,686)
42%
-6%
-23%
23
Pension-PERS/PSERS
280,615
160,181
178,997
168,787
130,377
(29,804)
46%
-6%
-23%
24
Industrial Insurance
60,880
36,953
29,202
32,156
26,206
(10,747)
43%
10%
-19%
25
Medical & Dental
692,725
363,698
307,951
328,391
346,363
(17,335)
50%
7%
5%
26
Unemployment
-
-
1,205
2,250
3,494
3,494
-
87%
55%
28
Uniform/Clothing
5,600
1,287
1,313
912
876
(411)
16%
-31%
-4%
Total Salaries & Benefits
3,641,734
1,998,577
2,023,332
1,943,370
1,611,521
(387,055)
44%
-4%
-17%
31
Supplies
262,375
114,963
332,708
92,870
106,090
(8,873)
40%
-72%
14%
35
Small Tools
16,250
5,424
7,684
3,113
4,737
(688)
29%
-59%
52%
41
Professional Services
32,900
1,483
28,479
39,296
9,867
8,384
30%
38%
-75%
42
Communication
28,500
14,348
12,165
22,663
16,697
2,350
59%
86%
-26%
43
Travel
4,300
3,153
7,405
1,065
1,683
(1,470)
39%
-86%
58%
45
Rentals and Leases
467,543
190,051
347,172
145,677
226,236
36,184
48%
-58%
55%
46
Insurance
215,138
215,138
137,274
193,198
273,422
58,284
127%
41%
42%
47
Public Utilities
1,672,200
1,293,818
1,228,357
1,170,817
1,303,702
9,884
78%
-5%
11%
48
Repairs and Maintenance
223,850
92,766
131,230
99,196
58,245
(34,521)
26%
-24%
-41%
49
Miscellaneous
19,535
9,438
17,008
6,167
1,955
(7,483)
10%
-64%
-68%
Total Operating Expenses
2,942,591
1,940,582
2,249,482
1,774,060
2,002,633
62,052
68%
-21%
13%
Total Expenses
$ 6,584,325
$ 3,939,159
$ 4,272,814
$ 3,717,430
$ 3,614,155
$ (325,004)
55%
-13%
.3%
Percent of year completed
Public Works
DIVISION SUMMARY
50%
Year -to -Date as of June 30, 2021
SUMMARY BY DIVISION
BUDGET
ACTUAL
VARIANCES
2021
ANNUAL
2021
ALLOCATED
2019
2020
2021
Allocated Budget
vs Actuals
OVER/(UNDER)
%
% CHANGE
EXPENDED
2019/
2020
2020/
2021
Administration
$ 624,536
$ 366,820
$ 283,150
$ 299,453
$ 284,501
$ (82,320)
46%
6%
-5%
Maintenance Administration
402,877
205,801
178,108
186,954
195,549
(10,252)
49%
5%
5%
Engineering
557,785
257,100
295,721
279,059
138,884
(118,216)
25%
-6%
-50%
Development Services
11,139
10,084
262,301
161,995
21,882
11,798
196%
-38%
-86%
Facilities Maintenance
2,024,808
1,147,728
879,078
938,240
1,031,959
(115,770)
51%
7%
10%
Street Maintenance
2,963,180
1,951,626
2,374,455
1,851,730
1,941,381
(10,245)
66%
-22%
5%
Total Expenses
$ 6,584,325
$ 3,939,159
$ 4,272,814
$ 3,717,430
$ 3,614,155
$ (325,004)
55%
-13%
-3%
Percent of year completed
28
50%
CITY OF TUKWILA
2021 2nd QUARTER FINANCIAL REPORT
Other Funds
Financial Reports
30
City of Tukwila
Contingency Fund 105 Revenue and Expenditures
As of June 30, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
Miscellaneous Revenue
Investment earnings $ 20,000 $ 2,321 $ (17,679) 11.6%
Total Miscellaneous Revenue 20,000 2,321 (17,679) 11.6%
Transfers in
Total Revenues
20,000 2,321
(17,679) 11.6%
EXPENDITURES:
Transfers Out
Total Expenditures
Change in fund balances
Beginning Fund Balance
20,000 2,321
7,101,978 6,954,250
(17,679) 11.6%
Ending Fund Balance
$ 7,121,978 $ 6,956,572 $ (17,679) 97.7%
31
City of Tukwila
Drug Seizure Fund 109 - Revenue and Expenditures
As of June 30, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
Miscellaneous Revenue
Investment earnings $ 500 $ - $ (500)
Seizure Revenue 60,000 300,000 240,000
Other - 68,741 68,741
Total Miscellaneous Revenue
0.0%
500.0%
60,500 368,741
308,241 609.5%
Total Revenues
60,500 368,741
308,241 609.5%
EXPENDITURES:
31 Office & Operating Supplies
35 Small Tools & Minor Equipment
41 Professional Services
43 Travel
49 Miscellaneous
6" Capital Outlay
40,000 9,188 (30,812)
1,907 1,907
100,000 (100,000)
1,781 1,781
13,069 13,069
60,000 58,881
23.0%
0.0%
(1,119) 98.1%
Total Expenditures
200,000 84,826
(115,174) 42.4%
Change in fund balances
Beginning Fund Balance
(139,500) 283,914 423,414 -203.5%
333,243 331,534
Ending Fund Balance $ 193,743 $ 615,448 $ 423,414 317.7%
32
City of Tukwila
Hotel/Motel Tax Fund 101 Revenue and Expenditures
As of June 30, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
General Revenue
Hotel/Motel Taxes
Total General Revenue
$ 400,000 $ 143,708 $ (256,292) 35.9%
400,000 143,708
(256,292) 35.9%
Miscellaneous Revenue
Investment earnings 6,000 906 (5,094) 15.1%
Total Miscellaneous Revenue 6,000 906 (5,094) 15.1%
Total Revenues
406,000 144,614
(261,386) 35.6%
EXPENDITURES:
11 Salaries
2* Personnel Benefits
31 Office and operating supplies
41 Professional Services
43 Travel
44 Advertising
49 Miscellaneous
Indirect Cost Allocation
59,674 30,641 (29,033) 51.3%
19,126 10,045 (9,081) 52.5%
5,000 285 (4,715) 5.7%
675,000 105,519 (569,481) 15.6%
10,000 46 (9,954) 0.5%
250,000 79,353 (170,647) 31.7%
58,000 3,875 (54,125) 6.7%
24,981 12,489 (12,492) 50.0%
Total Expenditures
1,101,781 242,253
(859,528) 22.0%
Change in fund balances
Beginning Fund Balance
(695,781) (97,639)
1,742,844 1,712,389
598,142 14.0%
Ending Fund Balance
$ 1,047,063 $ 1,614,750 $ 598,142 154.2%
33
City of Tukwila
Debt Service Funds 2XX - Revenue and Expenditures
As of June 30, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
Miscellaneous Revenue
Investment earnings
Total Miscellaneous Revenue
Transfers In
Contributions SCORE
Proceeds from refunded debt
$
2,000 $
147 $ (1,853) 7.3%
2,000 147 (1,853) 7.3%
4,003,443
376,895
2,001,721
3,870,500
(2,001,721)
(376,895)
3,870,500
50.0%
0.0%
Total Revenues
4,382,338 5,872,368
1,490,030 134.0%
EXPENDITURES:
71 Debt Service Principal 2,321,936 4,043,258 1,721,321
83 Debt Service Interest 2,418,401 1,127,654 (1,290,748)
84 Debt Issue Costs - 40,500 40,500
174.1%
46.6%
Total Expenditures
4,740,338 5,211,411
471,073 109.9%
Change in fund balances
Beginning Fund Balance
(358,000) 660,957
381,630 421,095
1,018,957 -184.6%
Ending Fund Balance $ 23,630 $ 1,082,052 $ 1,018,957 4579.2%
34
City of Tukwila
Debt Service UTGO - Revenue and Expenditures
As of June 30, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
General Revenue
Property Taxes $ 3,605,000 $ 2,101,454 $ (1,503,546) 58.3%
Total General Revenue 3,605,000
2,101,454 (1,503,546)
58.3%
Total Revenues
3,605,000 2,101,454
(1,503,546) 58.3%
EXPENDITURES:
71 Debt Service Principal
83 Debt Service Interest/Misc Fees
960,000
2,642,975 1,321,488
(960,000)
(1,321,488)
0.0%
50.0%
Total Expenditures
3,602,975 1,321,488
(2,281,488) 36.7%
Change in fund balances
Beginning Fund Balance
2,025 779,966
76,339 9,959
777,941 38516.9%
Ending Fund Balance $ 78,364 $ 789,925 $ 777,941 1008.0%
35
City of Tukwila
Debt Service LID, Guaranty Funds - Revenue and Expenditures
As of June 30, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
Miscellaneous Revenue
LID Assesment Interest $ 159,000 $ 12,896 $ (146,104) 8.1%
LID Assesment Principal 445,000 (445,000) 0.0%
Total Miscellaneous Revenue 604,000 12,896 (591,104) 2.1%
Total Revenues
604,000 12,896
(591,104) 2.1%
EXPENDITURES:
71 Debt Service Principal
83 Debt Service Interest/Misc Fees
445,000 370,000
203,588 177,713
(75,000) 83.1%
(25,876) 87.3%
Total Expenditures 648,588
547,713 (100,876) 84.4%
Change in fund balances
Beginning Fund Balance
(44,588) (534,817)
1,411,510 1,343,385
(490,229) 1199.5%
Ending Fund Balance $ 1,366,922 $ 808,568 $ (490,229) 59.2%
36
City of Tukwila
Street Fund 103 - Revenue and Expenditures
As of June 30, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
Intergovernmental Revenue
State Entitlements - MVFT Cities $ 200,000 $ 132,193 $ (67,807) 66.1%
Total Intergovernmental Revenue 200,000 132,193 (67,807) 66.1%
Miscellaneous Revenue
Charges for services 369,000 (369,000) 0.0%
Investment earnings 20,000 261 (19,739) 1.3%
Total Miscellaneous Revenue 389,000 261 (388,739) 0.1%
Total Revenues 589,000 132,454 (456,546) 22.5%
EXPENDITURES:
11 Salaries
2* Benefits
31 Office and Operating Supplies
41 Professional Services
6* Capital outlay
369,000
9,365
4,420
17,735
1,440
21,964
9,365
4,420
17,735
1,440
(347,036)
6.0%
Total Expenditures
369,000 54,923
(314,077) 14.9%
Change in fund balances
Beginning Fund Balance
220,000 77,531 (142,469) 35.2%
114,810 504,912
Ending Fund Balance $ 334,810 $ 582,443 $ (142,469) 174.0%
37
City of Tukwila
Arterial Street Fund 104 Revenue and Expenditures
As of June 30, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
General Revenue
Parking Tax $ 250,000 $ 148,642 $
Solid Waste Utility Tax 650,000 423,338
MVFT Cities 110,000 68,005
Real Estate Excise Taxes 500,000 394,994
(101,358)
(226,662)
(41,995)
(105,006)
59.5%
65.1%
61.8%
79.0%
Total General Revenue 1,510,000 1,034,979
(475,021) 68.5%
Charges for Sevices
Traffic Impact Fees 303,000 156,466 (146,534) 51.6%
Total Charges for Services 303,000 156,466 (146,534) 51.6%
Intergovernmental Revenue
Federal Grants
State Grants
Total Charges for Services
882,000 600,611
2,326,000
(281,389)
(2,326,000)
68.1%
0.0%
3,208,000 600,611
(2,607,389) 18.7%
Miscellaneous Revenue
Investment earnings 30,000 155 (29,845) 0.5%
Contributions/Donations 30,000 22,400 (7,600) 74.7%
Total Miscellaneous Revenue 60,000 22,555 (37,445) 37.6%
Transfers In
1,400,000 700,000
(700,000) 50.0%
Total Revenues
6,481,000 2,514,612
(3,966,388) 38.8%
EXPENDITURES:
11 Salaries
2* Benefits
31 Office and Operating Supplies
35 Small Tools and Minor Equipment
41 Professional Services
44 Advertising
48 Repairs and Maintenance
Total Operating Expenses
Capital Expenses
6* Capital Outlay
242,843
83,458
821,000
1,610,000
166,466 (76,377)
54,491 (28,967)
421 421
22,020 22,020
286,486 (534,514)
1,225 1,225
793,665 (816,335)
68.5%
65.3%
34.9%
49.3%
2,757,301 1,324,775
4,108,000 347,611
(1,432,526) 48.0%
(3,760,389) 8.5%
4,108,000 347,611
(3,760,389) 8.5%
Total Expenditures
6,865,301 1,672,386 (5,192,915) 24.4%
Change in fund balances
Beginning Fund Balance
(384,301) 842,227 1,226,528 -219.2%
1,327,257 1,419,190
Ending Fund Balance $ 942,956 $ 2,261,417 $ 1,226,528 239.8%
38
City of Tukwila
Land Acquisition, Rec and Park Development Fund 301 - Revenue and Expenditures
As of June 30, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
General Revenue
Excess Prop Tax Levy - Dwmsh Hill $ 304,000 $ 114,894 $ (189,106) 37.8%
Real Estate Excise Taxes - 79,419 79,419
Total General Revenue 304,000 194,312 (109,688) 63.9%
Fees and Penalties
Park Impact Fees
Total Fees and Penalties
Intergovernmental Revenue
State Grants- Duwamish Hill Preserve
Total Charges for Services
Miscellaneous Revenue
Investment earnings
Total Miscellaneous Revenue
101,000 31,756
(69,244) 31.4%
101,000 31,756
1,500, 000
(69,244) 31.4%
(1,500,000) 0.0%
1,500,000
5,000 1,015
(1,500,000) 0.0%
(3,985) 20.3%
5,000 1,015
Transfers In 32,800
(3,985) 20.3%
(32,800) 0.0%
Total Revenues
1,942,800 227,084
(1,715,716) 11.7%
EXPENDITURES:
11 Salaries
2* Benefits
31 Office and Operating Supplies
41 Professional Services
49 Miscellaneous
Total Operating Expenses
Capital Expenses
6* Capital Outlay
239,000
2,526 2,526
512 512
1,178 1,178
59,054 (179,946)
2,101 2,101
24.7%
239,000 65,371
2,266,000
(173,629) 27.4%
(2,266,000) 0.0%
2,266,000
(2,266,000) 0.0%
Total Expenditures 2,505,000
65,371 (2,439,629) 2.6%
Change in fund balances
Beginning Fund Balance
Ending Fund Balance
(562,200) 161,713
2,171, 922 1,767,280
723,913 -28.8%
$ 1,609,722 $ 1,928,992 $ 723,913 119.8%
39
City of Tukwila
Facility Replacement Fund 302 - Revenue and Expenditures
As of June 30, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
Miscellaneous Revenue
Investment earnings $ 10,000 $ 1,332 $ (8,668) 13.3%
Total Miscellaneous Revenue 10,000 1,332 (8,668) 13.3%
Sale of Capital Assets 400,000
(400,000) 0.0%
Total Revenues
410,000 1,332
(408,668) 0.3%
EXPENDITURES:
41 Professional Services 35,000 7,367 (27,633) 21.0%
47 Public Utility Services - 11,181 11,181
Total Operating Expenses 35,000 18,548 (16,452) 53.0%
Transfers Out
1,200,000 700,000
(500,000) 58.3%
Total Expenditures
1,235,000 718,548 (516,452) 58.2%
Change in fund balances
Beginning Fund Balance
(825,000) (717,216)
1,835,169 4,407,054
107,784 86.9%
Ending Fund Balance
$ 1,010,169 $ 3,689,838 $ 107,784 365.3%
40
City of Tukwila
General Governmnet Improvements Fund 303 - Revenue and Expenditures
As of June 30, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
Miscellaneous Revenue
Investment earnings $ 500 $ 319 $ (181) 63.8%
Total Miscellaneous Revenue 500 319 (181) 63.8%
Transfers In
300,000 150,000
(150,000) 50.0%
Total Revenues
300,500 150,319
(150,181) 50.0%
EXPENDITURES:
2* Benefits (31) (31)
41 Professional Services 90,000 (90,000) 0.0%
48 Repairs and Maintenance - 6,177 6,177
Total Operating Expenses 90,000 6,146 (83,854) 6.8%
Capital Expenses
65 Capital Outlay
Total Capital Expenses
150,000
(150,000) 0.0%
150,000
(150,000) 0.0%
Total Expenditures
240,000 6,146
(233,854) 2.6%
Change in fund balances
Beginning Fund Balance
60,500 144,173
500,021 512,648
83,673 238.3%
Ending Fund Balance $ 560,521 $ 656,821 $ 83,673 117.2%
41
City of Tukwila
Fire Impact Fees Fund 304- Revenue and Expenditures
As of June 30, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
Charges for Sevices
Fire Impact Fees $ 300,000 $ 18,194 $ (281,806) 6.1%
Total Charges for Services 300,000 18,194 (281,806) 6.1%
Miscellaneous Revenue
Investment earnings
Total Miscellaneous Revenue
500
(500) 0.0%
500
(500) 0.0%
Total Revenues
300,500 18,194
(282,306) 6.1%
EXPENDITURES:
Transfers Out 300,000
(300,000) 0.0%
Total Expenditures 300,000
(300,000) 0.0%
Change in fund balances
500 18,194 17,694 3638.7%
Beginning Fund Balance 9,259
Ending Fund Balance $ 9,759 $ 18,194 $ 17,694 186.4%
42
City of Tukwila
Public Safety Plan Fund 305- Revenue and Expenditures
As of June 30, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
General Revenue
Mitigation Fees (Tukwila South) $ 300,000 $ - $ (300,000) 0.0%
Excise Tax 500,000 315,575 (184,425) 63.1%
Total Intergovernmental Revenue 800,000
Miscellaneous Revenue
Investment earnings
Proceeds from sales of Capital Assets
Total Miscellaneous Revenue
315,575 (484,425) 39.4%
40,000 1,302
5,565,000
(38,698)
(5,565,000)
3.3%
0.0%
5,605,000 1,302
Transfers In 300,000
(5,603,698) 0.0%
(300,000) 0.0%
Total Revenues
6,705,000 316,877
(6,388,123) 4.7%
EXPENDITURES:
35 Small Tools and Minor Equipment
41 Professional Services
42 Communication
47 Public Utility Services
6* Capital Outlay
Transfer Out
174,000
725,000
6,916
2,200
8,933
8,521
1,265,983
(167,084)
2,200
8,933
8,521
540,983
4.0%
174.6%
899,000 1,292,552
2,068,817 1,068,817
393,552 143.8%
(1,000,000) 51.7%
Total Expenditures 2,967,817
2,361,369 (606,448) 79.6%
Change in fund balances
Beginning Fund Balance
3,737,183 (2,044,492)
147,873 3,164,263
(5,781,675) -54.7%
Ending Fund Balance
$ 3,885,056 $ 1,119,771 $ (5,781,675) 28.8%
43
City of Tukwila
City Facilities Fund 306- Revenue and Expenditures
As of June 30, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
Miscellaneous Revenue
Bond proceeds
Investment earnings
Total Miscellaneous Revenue
$ 2,850,000 $ 2,850,000 $
- 2,268
2,268
100.0%
2,850,000 2,852,268
2,268 100.1%
Transfers In 600,000 0 (600,000) 0.0%
Total Revenues
3,450,000 2,852,268
(597,732) 82.7%
EXPENDITURES:
41 Professional Services
44 Advertising
6* Capital Outlay
84 Debt Issue Costs
Transfer Out
Indirect Cost Allocation
600,000
7,062,408 927,222
(600,000) 0.0%
(6,135,186) 13.1%
7,662,408 927,222
(6,735,186) 12.1%
Total Expenditures
7,662,408 927,222 (6,735,186) 12.1%
Change in fund balances
Beginning Fund Balance
(4,212,408) 1,925,046
4,249,144 5,000,862
6,137,454 -45.7%
Ending Fund Balance $ 36,736 $ 6,925,908 $ 6,137,454 18853.2%
44
City of Tukwila
Water Fund 401 - Revenue and Expenditures
As of June 30, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
Charges for Services
Water Sales $ 6,664,000 $ 2,842,459 $ (3,821,541)
Security 90 90
Total Charges for Services
Miscellaneous Revenue
Investment earnings
Connection Fees
Sale of Capital Assets
Other
Total Miscellaneous Revenue
42.7%
6,664,000 2,842,549
38,000
20,000
(3,821,451) 42.7%
18,105 (19,895) 47.6%
32,086 12,086 160.4%
9,174 9,174
285 285
58,000 59,650 1,650 102.8%
Total Revenues
6,722,000 2,902,199 (3,819,801) 43.2%
EXPENDITURES:
11 Salaries 671,284 267,775 (403,509) 39.9%
12 Extra Labor 4,000 (4,000) 0.0%
13 Overtime 10,000 5,206 (4,794) 52.1%
2* Benefits 338,031 157,208 (180,823) 46.5%
31 Office and Operating Supplies 144,700 51,689 (93,011) 35.7%
33 Water Purchased for Resale 3,352,000 1,296,285 (2,055,715) 38.7%
35 Small Tools and Minor Equipment 15,000 1,981 (13,019) 13.2%
41 Professional Services 934,250 98,623 (835,627) 10.6%
42 Communication 7,000 3,916 (3,084) 55.9%
43 Travel 1,500 (1,500) 0.0%
44 Advertising - 45 45
45 Operating Rentals and Leases 139,269 68,885 (70,384) 49.5%
46 Insurance 18,069 18,657 588 103.3%
47 Public Utility Services 32,000 13,756 (18,244) 43.0%
48 Repairs and Maintenance 19,000 127,110 108,110 669.0%
49 Miscellaneous 1,033,500 448,445 (585,055) 43.4%
Total Operating Expenses 6,719,603 2,559,580 (4,160,023) 38.1%
Capital Expenses
6* Capital Outlay 810,000 3,094 (806,906) 0.4%
7* Debt Service Principal 135,945 80,625 (55,320) 59.3%
8* Debt Service Interest 7,753 4,647 (3,106) 59.9%
Transfer Out
Indirect Cost Allocation
953,698 88,366 (865,332) 9.3%
183,832 91,916 (91,916) 50.0%
698,111 349,055 (349,056) 50.0%
Total Expenditures
8,555,244 3,088,917
(5,466,327) 36.1%
Change in fund balances
Beginning Fund Balance
(1,833,244) (186,718)
6,170,864 6,441,207
1,646,526 10.2%
Ending Fund Balance $ 4,337,620 $ 6,254,490 $ 1,646,526 144.2%
45
City of Tukwila
Sewer Fund 402 - Revenue and Expenditures
As of June 30, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
Charges for Services
Sewer Sales
Total Charges for Services
Miscellaneous Revenue
Investment earnings
Connection Fees
Total Miscellaneous Revenue
$ 9,952,000 $ 4,336,801 $ (5,615,199) 43.6%
9,952,000 4,336,801 (5,615,199) 43.6%
55,000 6,830
25,000 81,600
(48,170) 12.4%
56,600 326.4%
80,000 88,430 8,430 110.5%
Total Revenues
10,032,000 4,425,231
(5,606,769) 44.1%
EXPENDITURES:
11 Salaries
13 Overtime
2* Benefits
31 Office and Operating Supplies
33 Metro Sewage Treatment
35 Small Tools and Minor Equipment
41 Professional Services
42 Communication
43 Travel
44 Advertising
45 Operating Rentals and Leases
46 Insurance
47 Public Utility Services
48 Repairs and Maintenance
49 Miscellaneous
Total Operating Expenses
673,038
7,000
309,020
22,600
4,977,000
5,000
582,100
6,000
2,000
89,752
9,035
46,000
45,000
1,285,700
286,983 (386,055) 42.6%
2,835 (4,165) 40.5%
150,315 (158,705) 48.6%
8,146 (14,454) 36.0%
2,154,608 (2,822,392) 43.3%
(5,000) 0.0%
77,922 (504,178) 13.4%
4,007 (1,993) 66.8%
(2,000) 0.0%
2,578 2,578
43,979 (45,773) 49.0%
9,329 294 103.3%
18,148 (27,852) 39.5%
33,181 (11,819) 73.7%
524,054 (761,646) 40.8%
8,059,245 3,316,085
(4,743,160) 41.1%
Capital Expenses
6* Capital Outlay 2,625,000 42,144 (2,582,856) 1.6%
7* Debt Service Principal 330,886 233,436 (97,450) 70.5%
8* Debt Service Interest 20,786 13,551 (7,235) 65.2%
Transfer Out
Indirect Cost Allocation
2,976,672 289,131 (2,687,541) 9.7%
127,230 51,365 (75,865) 40.4%
588,149 294,077 (294,072) 50.0%
Total Expenditures
11,751,296 3,950,658
(7,800,638) 33.6%
Change in fund balances
Beginning Fund Balance
(1,719,296)
12,762,798
474,573
13,364,976
2,193,869 -27.6%
Ending Fund Balance
$ 11,043,502 $ 13,839,549 $ 2,193,869 125.3%
46
City of Tukwila
Golf Course Fund 411 - Revenue and Expenditures
As of June 30, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
General Revenue
Excise Taxes $ 3,000 $ - $ (3,000) 0.0%
Total General Revenue 3,000 - (3,000) 0.0%
Charges for Services
Sale of Merchandise
Green Fees, Instruction
Total Charges for Services
130,000 100,022 (29,978) 76.9%
1,034,000 787,601 (246,399) 76.2%
1,164,000
887,623 (276,377) 76.3%
Miscellaneous Revenue
Investment earnings 1,000 337 (663) 33.7%
Rents and Concessions 330,000 178,096 (151,904) 54.0%
Other 20,000 385 (19,615) 1.9%
Total Miscellaneous Revenue 351,000 178,818 (172,182) 50.9%
Transfers In 300,000 150,000 (150,000) 50.0%
Total Revenues 1,818,000 1,216,442 (601,558) 66.9%
EXPENDITURES:
11 Salaries 634,268 331,143 (303,125) 52.2%
12 Extra Labor 85,000 19,040 (65,960) 22.4%
13 Overtime 1,010 4,880 3,870 483.1%
2* Benefits 340,434 169,419 (171,015) 49.8%
31 Office and Operating Supplies 84,000 80,612 (3,388) 96.0%
34 Items purcashed for resale 89,000 83,399 (5,601) 93.7%
35 Small Tools and Minor Equipment 92,000 34,519 (57,481) 37.5%
41 Professional Services 4,000 33,563 29,563 839.1%
42 Communication 5,600 3,820 (1,780) 68.2%
43 Travel 500 - (500) 0.0%
44 Advertising 5,000 2,757 (2,243) 55.1%
45 Operating Rentals and Leases 37,500 14,491 (23,009) 38.6%
46 Insurance 18,069 18,657 588 103.3%
47 Public Utility Services 71,700 57,261 (14,439) 79.9%
48 Repairs and Maintenance 80,000 9,440 (70,560) 11.8%
49 Miscellaneous 38,500 28,888 (9,612) 75.0%
Total Operating Expenses 1,586,581 891,889 (694,692) 56.2%
Capital Expenses
6* Capital Outlay
Transfer Out
Indirect Cost Allocation
50,000 165,958 115,958 331.9%
50,000 165,958 115,958 331.9%
500 - (500) 0.0%
206,798 103,400 (103,398) 50.0%
Total Expenditures 1,843,879 1,161,247 (682,632) 63.0%
Change in fund balances (25,879) 55,194 81,073 -213.3%
Beginning Fund Balance 873,520 542,239
Ending Fund Balance $ 847,641 $ 597,433 $ 81,073 70.5%
47
City of Tukwila
Surface Water Fund 412 - Revenue and Expenditures
As of June 30, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
Charges for Services
Surface Water Sales $ 7,000,000 $ 7,065,456 $ 65,456 100.9%
Total Charges for Services 7,000,000 7,065,456 65,456 100.9%
Intergovernmental Revenue
1,833,000 (18,218)
(1,851,218) -1.0%
Miscellaneous Revenue
Investment earnings 50,000 2,553 (47,447) 5.1%
Total Miscellaneous Revenue 50,000 2,553 (47,447) 5.1%
Total Revenues
8,883,000 7,049,791
(1,833,209) 78.5%
EXPENDITURES:
11 Salaries 1,131,410 552,589 (578,821) 48.8%
12 Extra Labor 8,000 (8,000) 0.0%
13 Overtime 13,000 6,191 (6,809) 47.6%
2" Benefits 549,898 280,571 (269,327) 51.0%
31 Office and Operating Supplies 137,500 18,289 (119,211) 13.3%
35 Small Tools and Minor Equipment 6,500 462 (6,038) 7.1%
41 Professional Services 2,714,900 327,103 (2,387,797) 12.0%
42 Communication 7,000 3,318 (3,682) 47.4%
43 Travel 2,000 (2,000) 0.0%
45 Operating Rentals and Leases 288,324 142,918 (145,406) 49.6%
46 Insurance 27,104 27,996 892 103.3%
47 Public Utility Services 107,020 33,886 (73,134) 31.7%
48 Repairs and Maintenance 39,000 17,482 (21,518) 44.8%
49 Miscellaneous 798,000 765,487 (32,513) 95.9%
Total Operating Expenses 5,829,656 2,176,293 (3,653,363) 37.3%
Capital Expenses
6* Capital Outlay
7* Debt Service Principal
8* Debt Service Interest
Transfer Out
Indirect Cost Allocation
1,815,000
289,792
8,046
975,856
259,356
6,587
(839,144)
(30,436)
(1,459)
53.8%
89.5%
81.9%
2,112,838 1,241,799 (871,039) 58.8%
261,921 127,061 (134,861) 48.5%
622,199 311,099 (311,100) 50.0%
Total Expenditures
8,826,614 3,856,251
(4,970,363) 43.7%
Change in fund balances
Beginning Fund Balance
56,386 3,193,540
5,385,674 4,883,236
3,137,154 5663.7%
Ending Fund Balance $ 5,442,060 $ 8,076,776 $ 3,137,154 148.4%
48
City of Tukwila
Equipment Rental/Replacement Fund 501
As of June 30, 2021
Revenue and Expenditures
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
Charges for Services
ERR O&M Dept Charges
Equipment Replacement Charges
Total Charges for Services
$ 1,938,418 $
401,400
969,207 $
200,700
(969,211) 50.0%
(200,700) 50.0%
2,339,818 1,169,907
(1,169,911) 50.0%
Miscellaneous Revenue
Investment earnings 20,000 2,734 (17,266) 13.7%
Insurance Proceeds 20,000 110,637 90,637 553.2%
Total Miscellaneous Revenue 40,000 113,371 73,371 283.4%
Sale of Capital Assets 5,000 65,617 60,617 1312.3%
Transfers In 400,000 (400,000) 0.0%
Total Revenues
2,784,818 1,348,895 (1,435,923) 48.4%
EXPENDITURES:
11 Salaries 371,554 135,910 (235,644) 36.6%
12 Extra Labor 32,000 (32,000) 0.0%
13 Overtime 1,875 2,748 873 146.6%
2* Benefits 224,472 97,684 (126,788) 43.5%
31 Office and Operating Supplies 3,000 2,416 (584) 80.5%
34 Items Purchased for Resale 655,000 200,585 (454,415) 30.6%
35 Small Tools and Minor Equipment 7,500 3,446 (4,054) 45.9%
41 Professional Services 5,500 1,407 (4,093) 25.6%
42 Communication 5,500 2,420 (3,080) 44.0%
43 Travel 1,500 671 (829) 44.7%
45 Operating Rentals and Leases 73,164 36,091 (37,073) 49.3%
46 Insurance 99,000 96,446 (2,554) 97.4%
48 Repairs and Maintenance 120,000 15,710 (104,290) 13.1%
49 Miscellaneous 20,000 12,614 (7,386) 63.1%
64 Capital Outlay 904,400 410,461 (493,939) 45.4%
Indirect Cost Allocation
330,403 165,199 (165,204) 50.0%
Total Expenditures
2,854,868 1,183,809
(1,671,059) 41.5%
Change in fund balances
Beginning Fund Balance
(70,050)
2,969,227
165,086
4,349,783
235,136 -235.7%
Ending Fund Balance
$ 2,899,177 $ 4,514,869 $ 235,136 155.7%
49
City of Tukwila
Insurance Fund 502 - Revenue and Expenditures
As of June 30, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
Charges for Services
Employee Benefit Programs $ 1,000 $ 94 $ (906) 9.4%
Total Charges for Services 1,000 94 (906) 9.4%
Miscellaneous Revenue
Investment earnings 30,000 402 (29,599) 1.3%
Employee Trust Contibutions 7,927,924 3,586,688 (4,341,236) 45.2%
Employer Trust Contributions 160,000 94,786 (65,214) 59.2%
Total Miscellaneous Revenue 8,117,924 3,681,875 (4,436,049) 45.4%
Total Revenues
8,118,924 3,681,970 (4,436,954) 45.4%
EXPENDITURES:
25 Medical, Dental, Life, Optical
41 Professional Services
49 Miscellaneous
Indirect Cost Allocation
7,836,633
100,000
21,000
3,500,989
45,000
1,747
(4,335,644)
(55,000)
(19,253)
44.7%
45.0%
8.3%
178,821 89,409 (89,412) 50.0%
Total Expenditures
8,136,454 3,637,145
(4,499,309) 44.7%
Change in fund balances
Beginning Fund Balance
(17,530) 44,825
642,799 87,542
62,355 -255.7%
Ending Fund Balance $ 625,269 $ 132,367 $ 62,355 21.2%
50
City of Tukwila
LEOFF Insurance Fund 503 - Revenue and Expenditures
As of June 30, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
Miscellaneous Revenue
Investment earnings $ 1,000 $ 199 $ (801) 19.9%
Employer Trust Contributions 315,000 136,912 (178,088) 43.5%
Total Miscellaneous Revenue 316,000 137,111 (178,889) 43.4%
Total Revenues
316,000 137,111 (178,889) 43.4%
EXPENDITURES:
25 Medical, Dental, Life, Optical 469,500
41 Professional Services 5,000
49 Miscellaneous 500
Indirect Cost Allocation
200,128
11,920 5,962
(269,372) 42.6%
(5,000) 0.0%
(500) 0.0%
(5,958) 50.0%
Total Expenditures
486,920 206,090
(280,830) 42.3%
Change in fund balances
Beginning Fund Balance
(170,920) (68,978) 101,942 40.4%
243,203 336,595
Ending Fund Balance $ 72,283 $ 435,054 $ 107,271 601.9%
51
52
of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Finance and Governance Committee
FROM: Vicky Carlsen, Finance Director
CC: Mayor Ekberg
DATE: June 14, 2021
SUBJECT: Phase 2 Funding Prioritization - Identify and prioritize projects utilizing
American Rescue Plan Act (ARPA) funds
Updated for August 23, 2021, Committee Meeting
ISSUE
Staff is seeking Committee input to identify and prioritize projects that could be paid for
using ARPA funds.
BACKGROUND
On March 22, 2021, staff began a discussion with the Finance & Governance committee
to seek input into a process for how to prioritize service level restoration if and when
ongoing revenues exceed revenues adopted in the 2021-2022 biennial budget as well as
restored revenues from sales tax mitigation payments. Included in the info memo was a
section discussing federal funding through the American Rescue Plan Act.
There was agreement to approach these funding discussions in three phases.
Phase 1 — Council Consensus on May 10, 2021 — utilized sales tax mitigation payments
expected to be received July 1, 2021, and was targeted to those items that would:
1. Provide the most direct impact to improving the quality of life for our
community — Streets and Parks Maintenance to keep parks clean and respond to
concerns about garbage, litter, and graffiti.
2. Revenue backed services — The Consolidated Permit Center is handling an
increased demand for permits which are supported by fees.
3. Services which have been contractually required Including agreements with
the Teamsters and IAFF Local #2088 for Fire Overtime.
4. Critical services which should be restored — This includes restoring some
necessary services, such as cybersecurity contracts in Technology Information
Services.
Phase 2 is targeted to utilize the American Rescue Plan Act funds. This discussion is
planned to begin on June 14 with additional information in this memo and continue
through July with the full Council which will provide time to receive more details from the
Federal Government.
53
INFORMATIONAL MEMO
Page 2
Phase 3 is targeted to use possible additional revenues as they return to pre -pandemic
levels. This phase is expected to begin in August 2021 after we see begin to see the
impacts of vaccinations on revenue sources.
Phase 2 Funding - Using American Rescue Plan Act (ARPA) Funds
The earlier memo included a partial list of possible projects that could be funded with
ARPA money including:
• Upgrading equipment in the Council chambers to allow for both in-person as well
as virtual participation in city Council meetings and workshops.
• Adding internet access to neighborhoods underserved by existing internet options.
• Funding additional human services and/or small business programs and outreach.
• Funding to design and possibly purchase property for a youth/senior center.
• Economic Development Plan
• Other one-time services such as studies, plans or designs.
Federal Funding - American Rescue Plan Act
On March 10, 2021, a $1.9 trillion relief package, known as the American Rescue Plan
Act, was approved and provides funding in several areas including state and local aid,
education, rental assistance, and transit. Preliminary estimates show that the City of
Tukwila could receive as much as $4.43 million in one-time funds. Staff will confirm the
final amount once we receive official notification from the State, which is not
expected until at least July. Funds must be obligated by December 31, 2024.
Final notification has been received and the City of Tukwila will receive $5.78 million,
which is $1.35 million more than originally expected.
From what we know today, the funds can be used in the following ways:
- To respond to the public health emergency with respect to COVID-19 or its
negative economic impacts, including assistance to households, small businesses,
and non -profits, or to aid impacted industries such as tourism, travel, and
hospitality.
- Provide premium pay to eligible workers that are preforming essential work.
- Provision of government services to the extent of the reduction in revenue due to
the pandemic relative to revenues collected in the most recent full fiscal year.
- Make necessary investments in water, sewer, or broadband infrastructure.
The funds cannot be used to directly or indirectly offset tax reductions or delay a tax/tax
increase. Nor can funds be deposited into any pension fund. Final guidance on approved
uses of the funds is expected to be received in July of 2021.
New information regarding uses and restrictions for ARPA funds
Additional information has been released that provides better guidance on appropriate
use of ARPA funds. The biggest change is in the Provision of Government Services to
the Extent of Reduction in Revenue category. Updated guidance indicates that funds
used under this category may only be used to restore services or projects that were
reduced or eliminated due to revenue reduction caused by COVID-19. ARPA funds may
54
INFORMATIONAL MEMO
Page 3
not be used for new capital projects (except for broadband, water, and sewer
improvements, projects within very specific parameters) or programs or expansion of
existing programs beyond the COVID-19 related reductions. A nexus to the effects of
COVID needs to exist in order to apply ARPA funds to the service or project. Projects
previously suggested for inclusion for ARPA funds that do not qualify are noted below in
the appropriate section of this info memo.
New information also shows that use of ARPA funds may be used to cover costs incurred
beginning March 3, 2021.
Ongoing vs One-time Revenues
As a reminder, the Council's adopted financial policies state that one-time revenue will be
used for one-time expenditures and ongoing revenue will be used for ongoing
expenditures. The projects outlined below are one-time in nature as ARPA funds are a
one-time funding source.
Because ARPA funds may not be used for new projects or services so are more restrictive
in nature, Council may need to make an exception to this policy and allow the use of
ARPA funds for adding back service levels ongoing service levels until regular revenue
sources return to pre -pandemic levels.
DISCUSSION
Information has been provided on each of the projects identified in the March 16, 2021,
info memo and includes additional projects for consideration. Based on the major federal
funding categories, the following are possible prioritization areas:
Phase 2 Funding Priorities
1. Assistance to households, businesses and respond to impacts due to COVID-19
a. Assistance to households
i. Increasing human service funding by increasing cap per household
ii. Assistance for utility payments in arrears
b. Assistance to businesses
i. Increasing grants and support for small businesses
ii. Create Economic Development Plan with a specific lens of mitigating
impacts due to COVID-19
c. Impacts due to COVID-19
i. Improve community access to Council meetings by updating Chambers
2. Provision of Government Services impacted by reduction in revenues
a. Capital Investments delayed or deferred
i. Traffic Calming Program
ii. Other Capital needs — unless a capital project was eliminated due to
COVID-19 related revenue reductions, ARPA funds may not be used on
new capital projects with the exception of broadband, water, and sewer
projects.
b. Other Service and Staffing needs
3. Investments in infrastructure
a. Broadband infrastructure investment — reduce the digital divide with a focus on
students and low-income residents
55
INFORMATIONAL MEMO
Page 4
4. One -Time Investments for long-term financial health — (City will need more information
to clarify eligibility and some might fit under other priorities)
a. Teen and Senior Center Investment — planning, design, and/or land purchase —
based on updated information, this project would not qualify for ARPA funding.
b. Digitizing Permit Records to better respond to public records requests — based on
updated information, this project would not qualify for ARPA funding.
c. Facility planning to address significant unmet needs in City facilities
Detailed Discussion
1. Assistance to households, businesses and respond to impacts due to COVID-19
a. Assistance to households
i. Increasing human service funding by increasing cap per household
1. Additional funding for rental and utility assistance is a potential
candidate for ARPA funding. Tukwila Human Services staff continue
to see a high need for rental and utility assistance. While staff is
working to leverage other funding sources where applicable, staff
believes that if additional funding were to be made available for rental
and utility assistance, such funding should go to raise the $2,400 cap
currently placed on families to assist them in wiping out extensive utility
and rent arrearages. Human Services staff have worked with many
families with rent arrearages in the thousands of dollars and is now
experiencing many calls from families who have already hit the lifetime
cap, which was raised from $700 to $2,400 to address the pandemic.
ii. Assistance for utility payments in arrears
1. Staff has reached out to utility providers in Tukwila to better understand
the utility arrearages in the community. Current estimates are between
$1 and $2 million for all utility providers in Tukwila. Human Services and
Communications staff are pushing out information on Seattle City Light
and PSE's discount programs, as well as regularly referring qualified
families to the LIHEAP program in order to reduce utility arrearages. The
City of Seattle recently voted to continue its utility no late fees/no shut
offs through the end of this calendar year, and all of the utilities staff
talked with are committed to working with customers to develop payment
plans moving forward. Payments would have to be made for utility
customers that were impacted by COVID.
b. Assistance to businesses
i. Increasing grants and support for small businesses ($200,000)
1. Staff recommends setting aside $200 thousand for possible use for small
business outreach, technical assistance, loans, and grants. Staff would
return with a specific proposal later this year as opportunities to partner
with other organizations arise.
c. Create Economic Development Plan with a specific lens of mitigating impacts due to
COVID-19 ($50,000 to $150,000)
i. Basic Plan: This work includes hiring a consultant to conduct research, analysis,
writing, graphic design, and producing a document. It would also include
standard community outreach such as an online survey, a limited phone survey,
and some public meetings. Estimated cost $50,000.
ii. Expanded Outreach: This work includes hiring multiple community-based
organizations or firms to assist with outreach to various groups based on culture,
56
INFORMATIONAL MEMO
Page 5
language, age, etc. It would include tailoring those contracts to work with those
groups using relevant outreach methods, which could include surveys,
conversations, interviews, focus groups, or others. As appropriate, methods
would include interpretation, translation, childcare, and participation incentives
toward a goal of meaningful, not transactional, engagement. Estimated cost
$50,000.
iii. Improved Business Contacts Database: This purpose of this component is to
improve our business contacts database which would help with outreach on the
Plan as well as ongoing business outreach. This would include a combination
of purchasing a software tool and contacting our businesses to update and/or
collect their contact information. In the private sector the software tool would be
called a customer relationship management system (CRM) and would track a
company's interactions with their customers. In addition to purchasing software,
staff would hire a firm to fill in the gaps and expand upon our current business
license database by contacting businesses directly. Estimated start-up cost
$50,000. There would be an ongoing maintenance cost but that has not yet been
estimated.
d. Impacts due to COVID-19
i. Improve community access to Council meetings by updating Chambers
1. Upgrading Council Chambers to Accommodate In -Person and Virtual
Participation in Meetings — cost estimates ranging from $10,000-
$208,000._Detailed information on this project is included in a separate
info memo presented to the Finance and Governance Committee on
June 14, 2021.
2. Provision of Government Services impacted by reduction in revenues
a. Capital Investments delayed or deferred.
i. Traffic Calming Program ($400,000 annually)
1. Prior to the onset of the COVID-19 health emergency, funding of $400
thousand had been included in the budget each year for traffic calming.
At the April 26, 2021, Transportation and Infrastructure Committee
meeting, several projects were identified as priority projects. Public
Works sees more value in funding several smaller projects throughout
the community rather than a few large (costly) projects. Projects
identified include:
a. Purchase additional speed cushions and radar driver feedback
signs for future deployments. ($130 thousand)
b. Complete the widening of 53rd Ave S between 5.137th and 52nd
Ave S to restore two-way traffic. ($250 thousand)
c. Provide funding for additional traffic counting services and to the
NTCP on-call design contract. ($100 thousand)
b. Other service and staffing needs
i. Each City department has unmet staffing and resource needs due to the
reductions taken in the 2021-2022 Adopted Budget. These could be
funded through ARPA funds. As mentioned in previous memos, these
include specific areas such permit review, street and parks, fire, and police
services.
57
INFORMATIONAL MEMO
Page 6
3. Investments in infrastructure
a. Broadband infrastructure investment - reduce the digital divide with a focus on students
and low-income residents ($1 million implementation, $100,000 ongoing)
i. The digital divide in the City of Tukwila was made even more apparent by the
COVID-19 pandemic, which required both students and employees to go online
full time, but often without the broadband needed. Tukwila is one of the most
diverse cities in the nation, with over 80 languages and dialects spoken, and 41%
of the population are foreign born, and 17% living in poverty. This is much higher
than the Washington State poverty average of 10%.
1. The Tukwila School District is able to provide 20% of its families with
mobile hotspots and 23% of families receive internet access through
Comcast's Internet Essentials Program. Tukwila has been on the
forefront by providing free internet access to students by developing a
free City Wi-Fi program in multifamily neighborhoods, with the highest
concentration of students that receive free and reduced lunch. But city
leaders recognize these numbers do not add up to 100% of the families
in their schools in need of access to high-speed internet, and they are
committed to closing the gap.
By utilizing ARPA funds, Tukwila has the opportunity to construct and
deploy high speed internet to income -qualified families throughout the
city. This proposed program has the opportunity to provide all families in
Tukwila with the needed modern-day building blocks for our students and
families to thrive.
Suggested Plan for Utilizing ARPA Funds
In order to maximize the use of ARPA funds, staff is recommending using these funds to
restore service levels in Streets, Parks, and DCD as well as for a few one-time projects
that directly benefit our communities. Much of the service levels for Streets, Parks, and
DCD is for staffing and was already approved via streamlined sales tax mitigation (SST)
funding. Moving these costs to ARPA, which must have a nexus to COVID reductions,
will free up SST funding for other projects.
In addition to staffing already authorized with SST funds, this plan would unfreeze one
additional FTE in DCD, add a total of $500 thousand in funding for utility and rental
assistance , restore traffic calming funds for residential streets, and restore after school
programming.
Parks & Rec Staff - See SST Memo
Street Staff - See SST Memo
SCORE
Business Assistance
Utility/Rental Assistance
After School Program
Traffic Calming
Upgrade Council Chambers
DCD Staff - See SST Memo
Economic Development Plan
Total
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2021
128,000
162,000
150,000
200,000
500,000
84,000
400,000
200,000
187,000
150,000
2,161,000
2022
150,000
171,000
2023 2024
150,000 150,000
174,000 178,000
Total
578,000
685,000
150,000
200,000
500,000
170,000 170,000 170,000 594,000
400,000 400,000 400,000 1,600,000
200,000
240,000 240,000 240,000 907,000
150,000
1,131, 000 1,134, 000 1,138, 000 5,564,000
INFORMATIONAL MEMO
Page 7
The proposed plan leaves a little over $200 thousand unallocated to services and projects
that can be allocated to other Council priorities.
It is important to note that while the use of these funds do restore some service levels, it
does not restore all services to pre -pandemic levels. Frozen positions still remain in other
departments, including Police and TIS. Departmental budgets, in general still remain
extremely tight and do not have room to absorb unplanned, necessary expenditures.
Staff is looking for direction from the Committee on which projects additional information
is needed, if items should be removed from the above list, or added to it.
At the August 9, 2021, Committee meeting, requests for additional information were made
to staff. Some of the requests for more information included traffic calming projects, utility
and rental assistance, assistance to businesses, community connectors, and the
proposed economic development plan, among other items.
RECOMMENDATION
Information only at this time.
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