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Home My WebLink AboutFIN 2021-10-25 COMPLETE AGENDA PACKET City of Tukwila Distribution: Z. Idan Mayor Ekberg K. Hougardy D. Cline C. Delostrinos Johnson R. Bianchi K. Kruller erty V. Seal A. Youn D. Quinn L. Humphrey Zak Idan, Chair T. McLeod Kathy Hougardy Cynthia Delostrinos Johnson AGENDA M,O25,20215:30 ONDAY CTOBER PM HCR AZELNUT ONFERENCE OOM (At east entrance of City Hall) TNOTCF HIS MEETING WILL BE CONDUCTED AT ITY ACILITIES GP20-28. BASED ON THE OVERNORS ROCLAMATION T HE PHONE NUMBER FOR THE PUBLIC TO LISTEN TO THIS :1-253-292-9750, Access Code 973303373# MEETING IS Join Microsoft Teams Meeting Click here to: Item Recommended Action 1 . BUSINESS AGENDA a. Forward to 11/1 Consent Pg.1 a. A golf course capital purchase for 2021. Agenda. b. Discussion only. Pg.9 b. Monthly General Fund update. c. Forward to 11/8 C.O.W. for Pg.15 c. Tax levy legislation. Public Hearing and 11/15 (1) An ordinance levying the general taxes for the City Regular Mtg. commencing 1/1/2022. (2) An ordinance decreasing the regular tax levy from the previous year commencing 1/1/2022. d. Forward to 11/8 C.O.W. for Pg.25 d. An ordinance adopting an amended mid-biennium Public Hearing and 11/15 budget (2021-2022). Regular Mtg. 2. MISCELLANEOUS Next Scheduled Meeting: The City of Tukwila strives to accommodate individuals with disabilities. Please contact the City Clerks Office at 206-433-1800 (TukwilaCityClerk@TukwilaWA.gov) for assistance. 1 2 3 4 5 6 7 8 City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM TO: Finance & Governance Committee FROM: Vicky Carlsen, Finance Director BY: Aaron Williams, Fiscal Manager CC: Mayor Ekberg DATE: October 25, 2021 SUBJECT: August 2021 General Fund Departmental Budget-to-Actuals Report Summary The purpose of the August 2021 General Fund Financial Report is to summarize for the City Council the general state of departmental expenditures and to highlight significant items. The following provides a high-level summary of the departmental financial performance. The August 2021 Report is based on financial data available as of October 13, 2021, for the period ending August 31, 2021. Additional details can be found within the included financial report. Expenditures General Fund departmental expenditures totaled $37.74 million through August, which is $530 thousand less than the allocated budget of $38.27 million. Department 20, which is transfers to other funds, totaled $2.73 million, which is $576 thousand less than the allocated budget. The allocated budget is calculated to reflect year-to-date spending patterns of the previous year. While all but one department is currently below the allocated budget, there continues to be concern that department budgets, in general, are too low and may be unable to absorb necessary costs without a budget amendment. General inflation is increasing the cost of both supplies and services purchased and departmental activity is reflecting this with more departments closer to allocated budget than in previous months. In reviewing expenditures by type, insurance exceeds the annual budget by $84 thousand and utilities category has now expended 83% 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 3 quarter of 2021. rd Staff continues to closely monitor departmental budgets and will continue to keep the City Council fully informed of additional budgetary concerns. 9 INFORMATIONAL MEMO Page 2 Departmental Variances All but one General Fund department was under their allocated budget through August 2021. Noteworthy variances are: The Fire Department is now $855 thousand over the allocated budget of $8.12 million. The variance is related to overtime & associated benefits compared to the allocated budget. Council recently gave consensus for a year-end budget amendment to increase fire overtime by $200k. An additional budget amendment will be needed to account for overtime that is reimbursable. Any reimbursable overtime will have no effect on the general fund. However, given the use of minimum staffing overtime in 2021, a budget amendment that will affect the nd general fund will be needed. The 2 quarter report for the Fire Department was presented to the Community Services and Safety Committee on August 16, 2021, where additional details on overtime usage was provided. The chart below provides additional details on overtime associated with the Fire Department. Fire Overtime Summarized - Through August 31, 2021 Reimbursable OTUnreimbursable OT CategorySalaryBenefitsTotalCategorySalaryBenefitsTotal Billable Contractor$ 9,555$ 1,255$ Minimum Staffing384,99710,810$ $ 50,550$ 435,547 COVID Testing Site203,909 26,773 Instructor230,682 17,393 2,284 19,677 Repeater Malfunction74,606 9,796 Training84,402 15,104 1,983 17,087 Fire Prevention 43,201 5,672 48,873 Fire Investigation 6,127 804 6,931 Academy 21,911 2,877 24,788 Public Safety Plan8,847 1,162 10,009 Meetings 8,005 1,051 9,056 Shift Extension 7,586 996 8,582 Special Assignment10,507 1,380 11,887 Other 26,430 3,470 29,900 Totals$ 288,070$ 37,824$ 325,894$ 550,108$ 72,229$ 622,337 Budget Amendments The list on the next page outlines budget amendments the City Council has already given consensus for and will be included in the final budget amendment at year-end. 10 INFORMATIONAL MEMO Page 3 Council Meeting DateSummary of Budget Amendment 4/5 regular meetingContract 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 meetingContract 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 5/10 COWConsensus 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. 5/17 regular meetingAcceptance of Sound Transit System Access grant. Both revenue and expendiitures will be increased by the same amount, net effect of zero 5/24 COWUse of SST funds to complete the transfer of records from the offsite storage location to City Hall. Use of SST is estimated to be $40k. Again revenue backed so net effect of zero to the general fund 6/14 COWBNSF Alternative Access Study for up to $1.25 million 6/14 COWFire advisory Task Force Consulting for up to $80 thousand 6/21 regular meetingTDM regional mobility grant award, no effect on general fund 8/2 regular meetingSummer Experience & Enrichment for Kids Fund (SEEK) grant, no effect on the general fund as there is no match required 8/2 regular meetingRestore before and after school programming, funded by ARPA so both revenue and expenditure budgets will be adjusted 8/23 COWReclassify Jail Alternative Specialist to Court Support Services Case Manager and increase from .75 FTE to 1.0 FTE. Will require ongoing funding source 9/20 regular meeting1.25 FTE for Municipal Court and 1.0 FTE for Police to staff chool zone automated traffic cameras. Costs are expected to be covered by the school zone automated traffic camera program. 11 INFORMATIONAL MEMO Page 4 GENERAL FUND CITY OF TUKWILA GENERAL FUND EXPENDITURES Year-to-Date as of August 31, 2021 BUDGETACTUALCOMPARISON OF RESULTS % CHANGE EXPENDITURES BY % Allocated Budget DEPARTMENT EXPENDED 2021 2021 2019/2020/ vs Actuals 201920202021 ANNUALALLOCATED20202021 OVER/(UNDER) 01City Council $ 363,618 $ 237,897 $ 243,464 $ 229,807 $ 222,648 $ (15,249)61%-6%-3% 03Mayor's Office 2,104,126 1,289,769 1,457,170 1,378,052 1,283,109 (6,660)61%-5%-7% 04Administrative Services 4,984,464 3,218,600 3,032,228 2,828,064 3,181,698 (36,902)64%-7%13% 05Finance 3,049,858 2,174,982 1,704,043 1,721,251 1,789,972 (385,010) 59%1%4% 07Recreation 4,260,543 2,921,187 3,354,351 2,715,121 2,762,088 (159,099) 65%-19%2% 08Community Development 4,069,943 2,591,592 2,389,274 2,059,536 2,526,508 (65,084)62%-14%23% 09Municipal Court 1,272,888 837,671 848,921 838,250 802,192 (35,479)63%-1%-4% 10Police 18,286,665 12,070,030 12,213,480 11,646,339 11,653,694 (416,336) 64%-5%0% 11Fire 12,706,860 8,122,847 8,500,448 8,188,951 8,977,859 855,01271%-4%10% 13Public Works 6,584,325 4,806,489 5,349,008 4,550,513 4,541,409 (265,080) 69%-15%0% 57,683,290 38,271,063 39,092,386 36,155,884 37,741,176 (529,887) 65%-8%4% Subtotal 20Dept 20 5,462,760 3,308,368 3,450,593 2,068,215 2,732,130 (576,238) 50%-40%32% Total Expenditures$ 41,579,43163,146,050$ 42,542,979$ 38,224,099$ 40,473,306$ (1,106,125)$ 64%-10%6% Percent of year completed67% 12 INFORMATIONAL MEMO Page 5 GENERAL FUND CITY OF TUKWILA GENERAL FUND EXPENDITURES Year-to-Date as of August 31, 2021 BUDGETACTUALCOMPARISON OF RESULTS % CHANGE SALARIES AND BENEFITS % Allocated Budget EXPENDED 2019/2020/ 2021 2021 vs Actuals 201920202021 ANNUALALLOCATED20202021 OVER/(UNDER) 11Salaries $ 28,723,860 $ 19,284,884 $ 18,801,524 $ 18,803,202 $ 18,542,522 (742,362)$ 65%0%-1% 12Extra Labor 347,528 297,159 602,219 121,661 109,036 (188,123) 31%-80%-10% 13Overtime 1,218,115 750,742 1,199,296 735,246 1,478,149 727,407 121%-39%101% 15Holiday Pay 515,500 85,575 77,172 65,888 78,815 (6,760) 15%-15%20% 21FICA 1,872,655 1,265,831 1,237,677 1,171,380 1,177,800 (88,032) 63%-5%1% 22Pension-LEOFF 899,828 627,099 582,620 722,756 649,939 22,841 72%24%-10% 23Pension-PERS/PSERS 1,631,377 1,103,090 1,173,493 1,114,465 1,056,362 (46,728) 65%-5%-5% 24Industrial Insurance 875,820 604,960 539,619 596,511 612,975 8,015 70%11%3% 25Medical & Dental 6,904,119 4,461,544 3,827,495 4,162,551 4,483,393 21,849 65%9%8% 26Unemployment - - 17,588 27,319 20,710 20,710 -55%-24% 28Uniform/Clothing 8,525 2,181 1,981 1,334 1,881 (300) 22%-33%41% Total Salaries & Benefits $ 42,997,327 $ 28,483,065 $ 28,060,683 $ 27,522,312 $ 28,211,584 $ (271,481) 66%-2%3% BUDGETACTUALCOMPARISON OF RESULTS % CHANGE SUPPLIES, SERVICES AND % Allocated Budget CAPITAL EXPENDED 2021 2021 2019/2020/ vs Actuals 201920202021 ANNUALALLOCATED20202021 OVER/(UNDER) 0Transfers $ 5,462,760 $ 3,308,368 $ 3,450,593 $ 2,068,215 $ 2,732,130 (576,238)$ 50%-40%32% 31Supplies 1,055,711 604,761 1,044,365 489,102 503,497 (101,263) 48%-53%3% 34Items Purchased for resale 13,000 11,806 18,029 1,673 1,777 (10,029) 14%-91%6% 35Small Tools 66,450 38,623 71,786 66,850 55,381 16,759 83%-7%-17% 41Professional Services 5,439,071 3,375,727 3,812,560 3,235,991 3,529,165 153,438 65%-15%9% 42Communication 481,810 322,352 248,669 305,771 277,291 (45,060) 58%23%-9% 43Travel 83,196 73,295 130,170 32,226 17,918 (55,377) 22%-75%-44% 44Advertising 34,750 14,970 13,904 6,255 2,944 (12,026) 8%-55%-53% 45Rentals and Leases 2,166,137 1,175,620 2,007,948 864,082 1,443,280 267,660 67%-57%67% 46Insurance 1,030,329 1,030,329 889,957 987,671 1,113,881 83,552 108%11%13% 47Public Utilities 1,991,445 1,665,036 1,607,491 1,538,576 1,719,189 54,154 86%-4%12% 48Repairs and Maintenance 651,669 358,996 409,676 467,503 239,608 (119,388) 37%14%-49% 49Miscellaneous 1,153,730 770,707 731,918 632,377 549,476 (221,231) 48%-14%-13% 64Machinery & Equipment 518,665 345,777 45,228 5,495 76,184 (269,593) 15%-88%1287% Total Operating Expenses 20,148,723 13,096,366 14,482,296 10,701,787 12,261,722 (834,643) 61%-26%15% Total Expenses$ 41,579,43163,146,050$ 42,542,979$ 38,224,099$ 40,473,306$ (1,106,125)$ 64%-10%6% Percent of year completed67% 13 14 City of Tukwila Allan Ekberg, Mayo r INFORMATIONAL MEMORANDUM TO: Finance & Governance Committee FROM: Vicky Carlsen, Finance Director BY: Aaron Williams, Fiscal Manager CC: Mayor Ekberg DATE: October 25, 2021 SUBJECT: 2022 Property Tax Levy ISSUE Approval of ordinances adjusting the regular levy from the previous year and adopting the general and excess property tax levies for 2022 by November 30, 2021. BACKGROUND A Public Hearing for adoption of the 2022 property tax levy is required by RCW 84.55.120. The Hearing is scheduled for November 8, 2021. The City was notified on October 14, 2021 that the assessed value for Tukwila for 2022 is projected to be $8,043,652,463. The ordinance to set the general tax levy also includes the excess levy related to the Public Safety Plan that voters approved on the November 8, 2016, general election. The City sold $36.5 million of bonds in 2016 and debt service repayment began in 2017. The remaining voter-approved bonds were sold in October 2019. The excess levy for both bond issues will be assessed for as long as the bonds are outstanding; the final payment for the 2016 issue is scheduled for December 2036 and the final payment for the 2019 issue is scheduled for December 2039. The total excess levy requirement for 2022 debt service is $4,474,975. DISCUSSION Levy Amount The assessed value and the allowable levy are subject to change until final levy rate determination. A levy amount of $17,619,097 will be used for the ordinance. If the final allowable levy is less than the ordinance amount, King County Department of Assessments will adjust the ordinance amount to the final allowable levy amount and no further action by the Council will be required. Also included in the tax levy ordinance is an excess levy in the amount of $4,474,975 for debt service related to the unlimited tax obligation bonds that were sold at the end of 2016 and in 2019. All voter-approved bonds have now been issued. 15 INFORMATIONAL MEMO Page 2 Levy Limit RCW 27.12.390 allows for a maximum statutory levy rate for cities at $3.60 per $1,000 of assessed value, less the actual regular levy made by a library district. RCW 41.16.060 also allows levy for 2022 is estimated to be $3.53314. However, due to the 1% limitation, the Levy Limit $2.15075 per $1,000 of assessed value. RECOMMENDATION The City Council is being asked to approve the ordinance adopting the General Tax Levy and the ordinance showing the dollar and percent change from the previous year at the November 8, 2021 Committee of the Whole meeting and subsequent November 15, 2021 Regular Meeting. A public hearing has also been scheduled at the November 8, 2021 Committee of the Whole. ATTACHMENTS Draft Ordinances (2) Preliminary Levy Limit Worksheet-2022 Tax Roll https://tukwilawa.sharepoint.com/sites/finance/revrec/Shared Documents/_Tax Revenues/Property tax/2022/Info Memo - 2022 Taxes with Excess levy.docx 16 DRAFT 17 18 19 20 DRAFT 21 22 PRELIMINARY TAXING DISTRICT: City of Tukwila The following determination of your regular levy limit for 2022 property taxes is provided by the King County Assessor pursuant to RCW 84.55.100. Annexed to Library District (Note 1) Estimated Library rate: 0.29186 Using Limit Factor Using Implicit y Price Deflator For District Calculation of Limit Factor Lev 16,933,273 Levy basis for calculation: (2021 Limit Factor)(Note 2) 16,933,273 1.0100 x Limit Factor 1.0386 17,102,606 = Levy 17,586,897 68,581,126 Local new construction 68,581,126 value Note 3 0 0 + Increase in utility() 68,581,126 = Total new construction 68,581,126 2.67733 x Last ygular levy rate 2.67733 183,614 = New construction levy 183,614 17,286,220 Total Limit Factor Levy 17,770,511 y Annexation Lev 0 Omitted assessment levy (Note 4) 0 17,286,220 Total Limit Factor Levy + new lid lifts 17,770,511 8,043,652,463 8,043,652,463 Regular levy assessed value less annexations 2.14905 = Annexation rate (cannot exceed statutory maximum rate) 2.20926 0 x Annexation assessed value 0 0 = Annexation Levy 0 Lid lifts, Refunds and Total 0 + First year lid lifts 0 17,286,220 + Limit Factor Levy 17,770,511 17,286,220 = Total RCW 84.55 levy 17,770,511 13,630 + Relevy for prior year refunds (Note 5) 13,630 17,299,850 = Total RCW 84.55 levy + refunds 17,784,141 Levy Correction: Year of Error ______ (+or-) 17,299,850 ALLOWABLE LEVY (Note 6) 17,784,141 Increase Information (Note 7) 2.15075 Levy rate based on allowable levy 2.21095 17,133,273 Last ygular levy 17,133,273 -30,667 Dollar increase over last year other than N/C Annex 453,624 -0.18% Percent increase over last year other than N/C Annex 2.65% Calculation of statutory levy Regular levy assessed value (Note 8) 8,043,652,463 x Maximum statutory rate 3.53314 = Maximum statutory levy 28,419,350 +Omitted assessments levy 0 =Maximum statutory levy 28,419,350 y levy Not usable Limit factor needed for statutor ALL YEARS SHOWN ON THIS FORM ARE THE YEARS IN WHICH THE TAX IS PAYABLE. Please read carefully the notes on the reverse side. 10/19/21 10:38 AM LevyLimitWS.doc 23 Notes: 1) Rates for fire districts and the library district are estimated at the time this worksheet is produced. Fire district and library district rates affect the maximum allowable rate for cities annexed to them. These rates will change, mainly in response to the actual levy requests from the fire and library districts. Hence, affected cities may have a higher or lower allowable levy rate than is shown here when final levy rates are calculated. 2) This figure shows the maximum allowable levy, which may differ from any actual prior levy if a district has levied less than its maximum in prior years. The maximum allowable levy excludes any allowable refund levy if the maximum was based on a limit factor. The maximum allowable levy excludes omitted assessments if the maximum was determined by it. If your district passed a limit factor ordinance in the year indicated, that limit factor would help determine the highest allowable levy. However, if the statutory rate limit was more restrictive than your stated limit factor, the statutory rate limit is controlling. 3) Any increase in value in state-assessed property is considered to be new construction value for purposes of calculating the respective limits. State-assessed property is property belonging to inter-county utility and transportation companies (telephone, railroad, airline companies and the like). 4) but will be included on the tax roll for which this worksheet has been prepared. Omits are assessed and taxed at the rate in effect for the year omitted (RCW 84.40.080-085). Omitted assessments tax is deducted from the levy maximum before calculating the levy rate for current assessments and added back in 5) Administrative refunds under RCW 84.69.020 were removed from the levy lid by the 1981 legislature. 6) A district is entitled to the lesser of the maximum levies determined by application of the limit under RCW 84.55 and the statutory rate limit. Levies may be subject to further proration if aggregate rate limits set in Article VII of the state constitution and in RCW 84.52.043 are exceeded. 7) This section is provided for your information, and to assist in preparing any Increase Ordinance that may be required by RCW 84.55.120. The increase information compares the allowable levy for the next tax year with your ACTUAL levy being collected this year. The actual levy excludes any refund levy and expired temporary lid lifts, if applicable. New construction, annexation and refund levies, as well as temporary lid lifts in their initial year, allowable levy before the comparison is made. 8) Assessed valuations shown are subject to change from error corrections and appeal board decisions recorded between the date of this worksheet and final levy rate determination. 10/19/21 10:38 AM LevyLimitWS.doc 24 25 26 27 28 29 30 31 32 33 34 DRAFT 35 36 37 38 City of Tukwila Year-End Budget Amendment Reconciliation of Budget Summary to Ordinance Mid-Biennial Amendment 2021 Beginning 20212022Total Total Revenues Beg. Fund Balance 20212022 REVENUES Fund BalanceRevenuesRevenuesRevenues Adj. 000General$ 62,749,71711,631,350$ 67,597,992$ 141,979,059$ 1,050,153$ 3,436,192$ 5,621,692$ 152,087,096$ 105Contingency 20,0007,101,978 20,000 7,141,978 (653,809) - - 6,488,169 101Lodging Tax 406,0001,742,844 456,000 2,604,844 (30,455) - - 2,574,389 103Residential Street 589,000114,810 3,456,000 4,159,810 390,102 100,000 400,000 5,049,912 104Arterial Street 6,481,0001,327,257 3,311,000 11,119,257 91,933 (1,133,148) 6,900,000 16,978,042 109Drug Seizure Fund 60,500333,243 70,500 464,243 (1,709) - - 462,534 2XXLTGO Debt Service 4,382,338381,630 8,645,004 13,408,972 39,465 3,548,433 - 16,996,870 213UTGO Bonds 3,605,00076,339 4,375,000 8,056,339 (66,380) - - 7,989,959 206LID Guaranty 3,000719,137 3,000 725,137 1,676 726,813 2332013 LID 601,000692,373 581,000 1,874,373 (69,801) 1,804,572 301Land Acquisition, Recreation & Park Dev. 1,942,8002,171,922 475,940 4,590,662 (404,642)485,7506,3504,678,120 302Urban Renewal 1,835,169 410,000 1,860,000 4,105,169 31,975 - - 4,137,144 303General Government Improvements 500,021 300,500 500 801,021 12,627 - - 813,648 304Fire Impact Fees 9,259 300,500 300,500 610,259 (9,259) - - 601,000 305Public Safety Plan 147,873 6,705,000 6,100,000 12,952,873 3,016,390 74,750 - 16,044,013 306City Facilities 4,249,144 3,450,000 - 7,699,144 751,718 1,150,000 - 9,600,862 401Water 6,170,864 6,722,000 6,947,000 19,839,864 270,343 - - 20,110,207 402Sewer 12,762,798 10,032,000 10,285,000 33,079,798 602,178 - - 33,681,976 411Foster Golf Course 873,520 1,818,000 1,850,000 4,541,520 (331,281) 700,000 - 4,910,239 412Surface Water 5,385,674 8,883,000 10,509,000 24,777,674 (502,438) - - 24,275,236 501Equipment Rental 2,969,227 2,784,818 2,365,831 8,119,876 1,380,556 26,000 - 9,526,432 502Insurance Fund 642,799 8,118,924 8,725,122 17,486,845 (555,257) - - 16,931,588 503Insurance - LEOFF 1 Fund 243,203 316,000 436,000 995,203 93,392 - - 1,088,595 611Firemen's Pension 1,516,780 70,000 70,000 1,656,780 676 - - 1,657,456 Total63,599,214$ $ 130,751,097$ 138,440,389$ 332,790,700$ 5,108,152$ 8,387,977$ 12,928,042$ 359,214,871 Mid-Biennial Amendment Mid-Biennial Net Total Expenditures 20212022 2021 2022 2022 Ending Effect on 2022 Ending EXPENDITURES ExpendituresExpendituresFund BalanceTotal ExpendituresFund Balance 000General $ 66,974,26063,146,050$ 11,858,749$ 141,979,059$ 2,329,067$ 7,623,240$ 155,730$ 152,087,096$ 105Contingency -- 7,141,978 7,141,978 - - (653,809) 6,488,169 101Lodging Tax 1,013,2091,101,781 489,854 2,604,844 - 3,089 (33,544) 2,574,389 103Residential Street 3,610,000369,000 180,810 4,159,810 100,000 400,000 390,102 5,049,912 104Arterial Street 3,395,2736,865,301 858,683 11,119,257 (2,615,000) 5,911,826 2,561,959 16,978,042 109Drug Seizure Fund 40,000200,000 224,243 464,243 26,000 - (27,709) 462,534 2XXLTGO Debt Service 8,643,0044,740,338 25,630 13,408,972 3,574,987 - 12,911 16,996,870 213UTGO Bonds 4,374,9753,602,975 78,389 8,056,339 - - (66,380) 7,989,959 206LID Guaranty -- 725,137 725,137 1,676 726,813 2332013 LID 628,563648,588 597,222 1,874,373 (69,801) 1,804,572 301Land Acquisition, Recreation & Park Dev. 2,505,000 505,000 1,580,662 4,590,662 149,500 - (62,042) 4,678,120 302Urban Renewal 1,235,000 2,786,000 84,169 4,105,169 (410,000) 410,000 31,975 4,137,144 303General Government Improvements 240,000 200,000 361,021 801,021 - - 12,627 813,648 304Fire Improvements 300,000 300,000 10,259 610,259 - - (9,259) 601,000 305Public Safety Plan 2,967,817 2,390,467 7,594,589 12,952,873 - - 3,091,140 16,044,013 306City Facilities 7,662,408 - 36,736 7,699,144 (1,200,000) 1,425,000 1,676,718 9,600,862 401Water 8,555,244 9,689,329 1,595,291 19,839,864 221,000 30,442 18,901 20,110,207 402Sewer 11,751,296 11,801,825 9,526,677 33,079,798 623,500 31,124 (52,446) 33,681,976 411Foster Golf Course 1,843,879 1,844,993 852,648 4,541,520 160,136 45,586 162,997 4,910,239 412Surface Water 8,826,614 11,789,938 4,161,122 24,777,674 305,500 52,913 (860,851) 24,275,236 501Equipment Rental 2,854,868 2,252,165 3,012,843 8,119,876 705,000 17,244 684,312 9,526,432 502Insurance Fund 8,136,454 8,710,402 639,989 17,486,845 - - (555,257) 16,931,588 503Insurance - LEOFF 1 Fund 486,920 497,040 11,243 995,203 - - 93,392 1,088,595 611Firemen's Pension 65,000 65,000 1,526,780 1,656,780 - - 676 1,657,456 Total138,104,533$ $ 141,511,443$ 53,174,724$ 332,790,700$ 3,969,690$ 15,950,464$ 6,504,017$ 359,214,871 39 40 41 42