HomeMy WebLinkAboutFIN 2021-10-25 Item 1D - Ordinance - 2021-2022 Biennial Budget AmendmentCity 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 19, 2021
SUBJECT: 2021 Mid -Biennial Budget Amendment Ordinance
ISSUE
Approve the administrative 2021 — 2022 mid -year biennial budget amendments.
BACKGROUND
While amending the budget is only required when a fund, in total, is in danger of exceeding
budget, it is a best practice to adjust the budget to identify significant changes in financial plans,
policy decisions, and provide transparency for key decisions.
Several of the proposed budget amendments have been reviewed and consensus given by
Council Committee and/or Council process as noted below in the discussion. The proposed
budget amendments make the following types of modification to the current biennium:
• Housekeeping amendments such as adjusting budgeted beginning fund balance to actual
beginning fund balance,
• Adjustments specific to allocating American Rescue Plan Act funds,
• Increasing certain general fund revenue streams,
• Adjustments to meet personnel contractual obligations
• Reflect revenue -backed projects/expenditures,
All budget amendments are detailed below with explanations provided for each amendment as
well as the effect on ending fund balance. Budget amendments are summarized by fund in the
tables attached to this memo.
DISCUSSION
General Fund
Adjust Beginning Fund Balance
A beginning fund balance increase of $1,050,153 to adjust the budgeted beginning fund balance
to reflect the actual beginning fund balance. Fiscal year 2020 ended the year with a fund balance
of $12.7 million, which exceeds the fund balance policy by approximately $1.1 million.
25
INFORMATIONAL MEMO
Page 2
It should be noted that after all amendments, the general fund is expected to meet, and exceed,
reserve policy in both 2021 and 2022.
Amendments by Department
Dept.
Footnc
Description of Proposed Amendment
2021
2022
Revenue
Expenditure
Revenue
Expenditure
Council
1
Personnel contract obligations
6,795
Council
2
Trainings, Registrations & Meetings
8,500
Council Total
$ -
$ -
$ -
$ 15,295
Mayor
1
Personnel contract obligations
31,851
Mayor
2
Conflict Public Defense
20,000
20,000
Mayor
2
Trainings, Dues & Registrations
2,000
30,000
Mayor
3
Reinstatement of See,Click,Fix (Tukwila Works)
previously cut due to pandemic (ARPA)
15,000
Mayor
2
Employee recognition and awards
5,000
5,000
Mayor
2
ORCA/Reimbursements
5,000
10,000
Mayor (Economic Development)
4
Add Economic Development plan
150,000
Mayor (Economic Development)
3
Business Assistance (ARPA)
15,000
185,000
Mayor (City Attorney)
2
Special Matters
12,000
12,000
Mayor Total
$ -
$ 59,000
$ -
$ 458,851
Administrative Services
1
Personnel contract obligations
29,175
166,981
Administrative Services (Human Resources)
5
Reclassify portion of ERP budget from Finance to Human Resources for
NeoGov setup
77,000
83,000
Administrative Services (Human Resources)
6
Temporary labor/Professional services contract
40,000
Administrative Services (Human Services)
3
COVID-19 response costs (utility/rental assistance) (ARPA)
500,000
Administrative Services (110)
3
Add back service previously cut due to pandemic-
Dark Trace Cyber Security (ARPA)
25,000
25,000
Administrative Services (TIS)
3
Buildout of Council Chambers and conference rooms for hybrid
Virtual & in person meeting technology setup (ARPA)
18,000
200,000
Administrative Services (TIS)
2
Dell lease requirements
25,000
Administrative Services
3
Community Connectors Program (ARPA)
25,000
Administrative Services Total
$ -
$ 174,175
$ -
$ 1,039,981
Finance
1
Personnel contract obligations
18,757
112,771
Finance
5
Reclassify portion of ERP budget from Finance
to Human Resources for NeoGov setup
(77,000)
(83,000)
Finance
2
Additional budget for Trainings, Dues and Registrations for 2022
10,000
Finance
3
ARPA Financial Analyst staff position (ARPA)
160,000
Finance Total
$ -
$ (58,243)
$ -
$ 199,771
Recreation
1
Personnel contract obligations
15,168
83,723
Recreation
3
Add back previously frozen position-
Rec Program Assistance summer camp (ARPA)
50,000
100,000
Recreation
7
Veterans, Seniors and Human Services Levy (VSHSL)
57,692
" 57,692
57,692
57,692
Recreation
3
Restore before & after school program budgets
program cuts due to pandemic (ARPA)
84 ,000
170,000
Recreation
7
Summer Experiences & Enrichment Grant
26,000
26,000
Recreation -Parks
3
Add back previously frozen position-
Parks maintenance (ARPA)
80,000
160,000
Recreation -Parks
1
Personnel contract obligations
29,277
Recreation Total
$ 83,692
$ 312,860
$ 57,692
$ 600,692
Community Development
1
Personnel contract obligations
54,944
294,053
Community Development
3
Add back previously frozen positions-
Permit Processing (ARPA)
125,000
300,000
Community Development
8
Adjust budgets for credit card revenue and fees
to reflect new processor fee structure
(44,000)
(44,000)
(45,000)
(45,000)
Community Development
9
Structural Review Contracts
150,000
150,000
Community Development
7
Housing grant
20,000
20,000
Community Development Total
$ 126,000
$ 305,944
$ (45,000)
$ 549,053
Court
1
Personnel contract obligations
5,568
42,694
Court
10
School speed zone camera program costs/revenues
45,000
45,000
180,000
180,000
Court
11
Increase an FTE from 0.75 to 1.0 w/reclassification
25,000
71,000
Court Total
$ 45,000
$ 75,568
$ 180,000
$ 293,694
Police
1
Personnel contract obligations
6,926
693,056
Police
10
School speed zone camera program costs/revenues
69,000
69,000
' 252,000
252,000
Police
19
Owner city funding to SCORE
150,000
Police Total
$ 69,000
$ 225,926
$ 252,000
$ 945,056
Fire
3 & 12
Fire Overtime for minimum staffing (ARPA)
225,000
300,000
Fire
12
Fire Overtime for minimum staffing (revenue backed)
310,000
310,000
100,000
100,000
Fire
12
Fire Overtime for minimum staffing
385,000
385,000
Fire
1
Personnel contract obligations
344,907
Fire
13
Contracts - Fire Exploratory Committee, CPSM
110,000
40,000
Fire Total
$ 310,000
$ 1,030,000
$ 100,000
$ 1,169,907
Public Works
1
Personnel contract obligations
9,552
89,805
Public Works -Facilities
2
Property insurance premiums for new Justice Center and Fire Stations
100,000
Public Works -Street Maintenance
3
Add back previously frozen positions-
Street maintenance staff (ARPA)
167,500
335,000
Public Works -Street Maintenance
1
Personnel contract obligations
29,785
Public Works -Street Maintenance
2
Provide budget for Feb 2021 snow/ice event costs (2/12-2/14)
and 2022 budget for snow/ice costs
56,000
50,000
Public Works -Admin
2
Funding for backlog of Public Work's as-builts, anticipated costs
40,000
Public Works Total
$ -
$ 233,052
$ -
$ 644,590
26
INFORMATIONAL MEMO
Page 3
Dept.
Footnote
Description of Proposed Amendment
2021
2022
Revenue
Expenditure
Revenue
Expenditure
Dept. 20 - Transfers Out
14
Reduction of debt service transfers due to refunding's/debt issuance
(322,067)
Dept. 20 - Transfers Out
15
Arts 1% transfer for General Fund (missed in adopted budget)
750
6,350
Dept. 20 - Transfers Out
16
Transfer to Arterial Streets (Fund 104) of prior year solid waste taxes
(in excess of 2020 authorized transfer)
192,102
Dept. 20 - Transfers Out
3
Transfer to Residential Streets of ARPA funding for Traffic Calming
100,000
400,000
Dept. 20 - Transfers Out
17
EIS for Alternative access study
(General fund transfer to Arterial Streets Fund 104)
1,300,000
Dept. 20 Transfers Total
$ -
$ (29,215)
$ -
$ 1,706,350
Dept.
Footnote
Description of Proposed Amendment
2021
2022
Revenue
Expenditure
Revenue
Expenditure
General Revenue
18
Streamlined Sales Tax Revenue
1,323,000
792,000
General Revenue
3
ARPA Revenues for adding back positions/services cut due to COVID
pandemic
889.500
2,875,000
General Revenue
18
Additional Sales fax revenue above budget, adjusting to reflect better than
expected results compared to adopted budgets
1,000,000
1,000,000
General Revenue
5
Adjust Software ERP Project transfers -in to reflect amount needed for 2021,
carryforward balance to 2022
(410,000)
410,000
Total General Revenue Amendments
$ 2,802,500
$ -
$ 5,077,000
$ -
1) Adjust budget for personnel contractual obligations, estimates included for open contract.
2) Adjust certain budgets to line up with actual expectations including contractual obligations (conflict
public defense, special matters, property insurance, computer leases, etc.) and add some budget
for training. Budget also added for snow events.
3) Use of ARPA funds to restore certain services that were reduced or eliminated due to decreased
revenue caused by COVID-19 health emergency. Budget is proposed and actual costs may be
slightly higher or lower than budget. ARPA funds would be transferred up to the total expenditure
of the applicable projects only.
4) Add budget for economic development plan in 2022.
5) Move budget from finance to human resources for the NeoGov portion of the ERP project. This
module is specific to the human resources functions and should be accounted for in the appropriate
department. Move funding from 2021 to 2022 to line up with expectations for payment of
implementation services.
6) Add budget for temporary labor or professional services for assistance in labor negotiations.
7) Add revenue and expenditure budget related to grants awarded to the City.
8) Adjust revenue and expenditure budget related to credit card fees to reflect a new processing
structure.
9) Adjust revenue and expenditure budget for structural review contracts as authorized by Council on
April 5, 2021.
10) Add revenue and expenditure budget for school speed zone cameras. Cameras are expected to
generate enough revenue to cover costs. Any revenue above total expenditures will be address
via a budget amendment in 2022.
11) Increase one jail alternative specialist from 0.75 FTE to 1.0 FTE and reclassify to court support
services case manager. Council gave consensus for this change at the August 23, 2021,
Committee of the Whole meeting.
12) Increase fire department budget to account for increased overtime usage. Partial funding for this
increase comes from revenue exceeding budget, reimbursable overtime (COVID test site, and
repeater malfunction) and ARPA funding for minimum staffing from 12 to 13.
13) Add budget to fire department for contracts related to the Fire Advisory Task Force. Council provided
consensus for this at the June 14, 2021, Committee of the Whole and continued discussion at the
September 27, 2021, Committee of the Whole.
14) True up debt transfers from the general fund to reflect savings from refunding debt earlier in 2021.
15) Add budgeted transfer from the general fund to the land acq., rec., & park dev. Fund for 1% for arts.
This was inadvertently omitted from the draft 2021 — 2022 biennial budget.
16) Transfer solid waste utility tax revenue collected in 2020 from the general fund to the arterial street
fund. Amount is in excess of budget transfer authority for 2020. Per Ordinance No. 2609 revenue
in excess of 6% will be dedicated to road maintenance and road related projects.
17) Council consensus to provide funding for EIS for alternative access study. Transfer of general fund
ending fund balance in excess of reserve requirements. Any unused funds in 2022 would be moved
to the upcoming 2023 — 2024 biennium.
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INFORMATIONAL MEMO
Page 4
18) Adjust budget to reflect additional sales tax revenue above budget and add back streamline sales tax
revenue.
19) Owner City funding for South Correctional Entity (SCORE)
As a reference, the chart below summarizes the final amendment related to ARPA. Funding for
SeeClickFix has been added (line 15), business assistance (line 7) shifted $5 thousand from 2022
to 2021 but the total request is still $200 thousand. Upgrading council chambers (line 10) shifted
$8 thousand from 2022 to 2021 but the total request is still $208 thousand.
2021 2022 Total
ARPA Funding Category
1 Parks Staff
2 Street Staff
3 DCD Staff
4 Rec Program (Summer Camp)
5 DarkTrace - Cyber Security
6 After School Program
7 Business Assistance
8 Utility/Rental Assistance
9 Traffic Calming
10 Upgrade Council Chambers
11 SCORE
12 Fire Minimum Staffing
13 Community Connectors
14 ARPA Financial Analyst
15 SeeClickFix
Total
See SST Memo dated March 16, 2021
28
80,000
167,500
125,000
50,000
25,000
84,000
15,000
100,000
18,000
225,000
160,000 240,000 Revenue Loss, Government Services
335,000 502,500 Revenue Loss, Government Services
300,000 425,000 Revenue Loss, Government Services
100,000 150,000 Revenue Loss, Government Services
25,000 50,000 Revenue Loss, Government Services
170,000 254,000 Revenue Loss, Government Services
185,000 200,000 Public Health and Negative Economic Impacts
500,000 500,000 Assistance to businesses, households
400,000 500,000 Revenue Loss, Government Services
200,000 218,000 Public Health and negative Economic Impacts
- - Revenue Loss, Government Services
300,000 525,000 Revenue Loss, Government Services
25,000 25,000 Revenue Loss, Government Services
160,000 160,000 Public Health and Negative Economic Impacts
15,000 15,000 Revenue Loss, Government Services
889,500 2,875,000 3,764,500
INFORMATIONAL MEMO
Page 5
Other Funds
Included in the proposed budget amendments are amendments in other funds.
Fund
Footnote
Description of Proposed Amendment
2021
2022
Revenue
Expenditure
Revenue
Expenditure
Lodging tax - Fund 101
1
Personnel contract obligations
3,089
Total Lodging Tax Amendments
$ -
$ -
$ -
$ 3,089
Fund
Footnote
Description of Proposed Amendment
2021
2022
Revenue
Expenditure
Revenue
Expenditure
Drug Seizure - Fund 109
2
Transfer of Drug Seizure funds to fleet for 2020 UTV purchase
26,000
Total Drug Seizure Fund Amendments
$ -
$ 26,000
$ -
$ -
Fund
Footnote
Description of Proposed Amendment
2021
2022
Revenue
Expenditure
Revenue
Expenditure
Residential Streets - Fund 103
3
Traffic Calming Program (ARPA funding from General Fund)
100,000
100,000
400,000
400,000
Total Residential Street Amendments
$ 100,000
$ 100,000
$ 400,000
$ 400,000
Fund
Footnote
Description of Proposed Amendment
2021
2022
Revenue
Expenditure
Revenue
Expenditure
Bridges & Arterial Street - Fund 104
1
Personnel contract obligations
11,826
Bridges &Arterial Street - Fund 104
4
Transfer of Park Impact Fees from fund 104 to fund 301 to realign funds with
planned projects
485,000
Bridges &Arterial Street - Fund 104
5
Transfer -in from General fund of prior year solid waste taxes (in excess of
2020 authorized transfer)
192,102
Bridges &Arterial Street - Fund 104
6
Transfer of amounts related to 2020 REET receipts that were coded to fund
301 Parks levy in error, transferring to funds 104 and 305
74,750
Bridges &Arterial Street - Fund 104
7
EIS for Alternative access study, transfer -in and expenditures budgets
(General fund transfer to Arterial Streets Fund 104)
1,300,000
1,300,000
Bridges & Arterial Street - Fund 104
8
Carryforward of revenue & expenditure for
West Valley Highway project to 2022
(2,000,000)
(3,200,000)
2,000,000
3,200,000
Bridges & Arterial Street - Fund 104
9
Adjust budget for Solid Waste Utility Tax revenues to reflect better than
expected results compared to adopted budgets
300,000
100,000
Bridges & Arterial Street - Fund 104
9
Adjust Parking Tax revenues to reflect better than expected results
compared to adopted budget
200,000
Bridges & Arterial Street - Fund 104
9
PSRC grant -42nd Bridge
100,000
100,000
1,400,000
1,400,000
Bridges & Arterial Street - Fund 104
10
New TIB grant for West Valley Highway
2,100,000
Total Bridges & Arterial Street Amendments
$ (1,133,148)
$ (2,615,000)
$ 6,900,000
$ 5,911,826
Fund
Footnote
Description of Proposed Amendment
2021
2022
Revenue
Expenditure
Revenue
Expenditure
Land Acq, Rec., & Park Dev. - Fund 301
11
Arts V/. transfer for General Fund (missed in adopted budget)
750
6,350
Land Acq, Rec., & Park Dev. - Fund 301
4
Transfer of Park Impact Fees from fund 104 to fund 301
to realign funds with planned projects
485,000
Land Acq, Rec., & Park Dev. - Fund 301
6
Transfer of amounts related to 2020 REET receipts that were coded to fund
301 Parks levy in error, transferring to funds 104 and 305
149,500
Total Land Acq., Rec., & Park Dev. Amendments
$ 485,750
$ 149,500
$ 6,350
$ -
Fund
Footnote
Description of Proposed Amendment
2021
2022
Revenue
Expenditure
Revenue
Expenditure
Urban Renewal - Fund 302
12
Adjust Software ERP Project transfers -in to reflect amount needed for 2021,
carryforward balance to 2022
(410,000)
410,000
Total Urban Renewal Amendments
$ -
$ (410,000)
$ -
$ 410,000
Fund
Footnote
Description of Proposed Amendment
2021
2022
Revenue
Expenditure
Revenue
Expenditure
Public Safety Plan - Fund 305
6
Transfer of amounts related to 2020 REET receipts that were coded to fund
301 Parks levy in error, transferring to funds 104 and 305
74,750
Public Safety Plan -Fund 305
13
Funds from Healthpoint land sale revenue in 2021, added for transparency;
sufficient budget authority in adopted budget
-
Total Public Safety Plan Amendments
$ 74,750
$ -
$ -
$ -
Fund
Footnote
Description of Proposed Amendment
2021
2022
Revenue
Expenditure
Revenue
Expenditure
City Facilities (PW Shops) - Fund 306
14
Funding transfer -in for Public Works Shops phase 1 project
(carryforward of 2020 unused amount)
650,000
City Facilities (PW Shops) - Fund 306
14
Funding transfer -in for Minkler improvements
(carryforward of 2020 unused amount)
500,000
City Facilities (PW Shops) - Fund 306
8
PW Shop carryover construction budget from 2021 to 2022
(1,200,000)
1,200,000
City Facilities (PW Shops) - Fund 306
8
Canyforward 2020 of Minkler Improvement budget
to align with project costs
225,000
Total City Facilities (PW Shops) Amendments
$ 1,150,000
$ (1,200,000)
$ -
$ 1,425,000
Fund
Footnote
Description of Proposed Amendment
2021
2022
Revenue
Expenditure
Revenue
Expenditure
LTGO Debt Service - Fund 2XX
15
LTGO Bonds 2021 (Refunding of LTGO 2011 and 2014)
3,870,500
3,574,987
LTGO Debt Service - Fund 2X0(
15
Reduction of debt service transfers due to refunding's/debt issuance
(322,067)
Total LTGO Debt Service Amendments
$ 3,548,433
$ 3,574,987
$ -
$ -
Fund
Footnote
Description of Proposed Amendment
2021
2022
Revenue
Expenditure
Revenue
Expenditure
Golf Course - Fund 411
1
Personnel contract obligations
45,136
45,586
Golf Course - Fund 411
16
Operational adjustments due to better than projected market conditions
700,000
115,000
Golf Course - Fund 411
13
Increase a 0.75 FTE to 1.0 FTE, revenue neutral due to reductions to other
personnel costs.
Total Golf Course Amendments
$ 700,000
$ 160,136
$ -
$ 45,586
Fund
Footnote
Description of Proposed Amendment
2021
2022
Revenue
Expenditure
Revenue
Expenditure
Water- Fund 401
1
Personnel contract obligations
30,442
Water - Fund 401
14
Funding transfer -out for Public Works Shops phase 1 project
(carryforward of 2020 unused amount)
221,000
Total Water Amendments
$ -
$ 221,000
$ -
$ 30,442
29
INFORMATIONAL MEMO
Page 6
Fund
Footnote
Description of Proposed Amendment
2021
2022
Revenue
Expenditure
Revenue
Expenditure
Sewer - Fund 402
1
Personnel contract obligations
31,124
Sewer - Fund 402
14
Funding transfer -out for Public Works Shops phase 1 project
(carryforward of 2020 unused amount)
123,500
Sewer - Fund 402
14
Minkler Improsements funding transfer
500,000
Total Sewer Amendments
$ -
$ 623,500
$ -
$ 31,124
Fund
Footnote
Description of Proposed Amendment
2021
2022
Revenue
Expenditure
Revenue
Expenditure
Surface Water - Fund 412
1
Personnel contract obligations
52,913
Surface Water -Fund 412
14
Funding transfer -out for Public Works Shops phase 1 project
(carryforward of 2020 unused amount)
305,500
Total Surface Water Amendments
$ -
$ 305,500
$ -
$ 52,913
Fund
Footnote
Description of Proposed Amendment
2021
2022
Revenue
Expenditure
Revenue
Expenditure
Equipment Rental & Replacement (501)
1
Personnel contract obligations
17,244
Equipment Rental & Replacement (501)
2
Transfer of Drug Seizure funds to fleet for 2020 UN purchase
26,000
Equipment Rental & Replacement (501)
17
Carryforward of 2020 budget for Vactor truck (missed on 2021 budget)
600,000
Equipment Rental & Replacement (501)
17
Surplus of 5 PD motorcycles, replaced with 3 pursuit rated F150's (to be
leased)
105,000
Total Equipment Rental & Replacement Amendments
$ 26,000
$ 705,000
$ -
$ 17,244
1) Adjust budget for personnel contractual obligations, estimates included for open contracts.
2) Fleet purchased a police vehicle for drug seizure operations. Need to transfer funds from the drug
seizure fund to fleet to cover this purchase.
3) Use of ARPA funds to restore budget for traffic calming projects in the residential street fund. Budget
is proposed and actual costs may be slightly higher or lower than budget. ARPA funds would be
transferred up to the total expenditure of the applicable projects only.
4) Park impact fees are allocated to certain projects that reside in Bridges and Arterial Streets (Fund
104) and Land Acquisition, Recreation, and Park Development (Fund 301). This amendment
moves fees from Arterial Streets to Land Acquisition, Recreation, and Park Development to align
with the correct projects.
5) Transfer solid waste utility tax revenue collected in 2020 from the general fund to the arterial street
fund. Amount is in excess of budget transfer authority for 2020. Per Ordinance No. 2609 revenue
in excess of 6% will be dedicated to road maintenance and road related projects.
6) Correct prior year accounting issue. REET funds were deposited into fund 301 land acq., rec., & park
development but should have been deposited into funds 104 arterial street and 305 public safety
plan.
7) Council consensus to provide funding for EIS for alternative access study. Transfer of general fund
ending fund balance in excess of reserve requirements. Any unused funds in 2022 would be moved
to the upcoming 2023 — 2024 biennium.
8) Project costs expected to be incurred in 2021 but will now be incurred in 2022. Projects include West
Valley Highway (also includes transferring grant revenue from 2021 to 2022), PW Shops Phase 1,
and final costs for Minkler improvements.
9) Add budget for certain revenues that are expected to exceed budget.
10) Add new grant revenue to arterial street fund related to the West Valley Highway project.
11) Add budgeted transfer from the general fund to the land acq., rec., & park dev. Fund for 1% for arts.
This was inadvertently omitted from the draft 2021 — 2022 biennial budget.
12) Adjust transfer of funding for ERP project from 2021 to 2022. Funding will not be needed until 2022.
13) Identify zero -dollar adjustments for transparency.
14) Transfer funding from utility funds to the city facilities — PW Shops fund. Transfer should have
occurred in 2020, budget authority needed to do the transfers in 2021.
15) True up debt transfers from the general fund to reflect savings from refunding debt earlier in 2021
and add budget to reflect debt refunding (revenue and expenditure).
16) Foster Golf Course experienced stronger than expected business in 2020 resulting in both higher
revenue and expenditures.
17) Adjust fleet fund purchases to reflect carry over from 2020 the purchase of the Vactor truck and
replacing 5 police motorcycles with 3 F150s. No additional funding is necessary for these
purchases.
In addition to the budget amendments proposed for other funds, beginning fund balances in
various funds are also being adjusted to true up to actual beginning fund balances.
30
INFORMATIONAL MEMO
Page 7
RECOMMENDATION
The Council is asked to approve the Budget Amendment ordinance and consider this item at the
November 8, 2021, Committee of the Whole, and November 15, 2020, Regular Council Meeting.
ATTACHMENTS
Draft Ordinance
Reconciliation of 2021-2022 Budget Summary to Ordinance
Proposed Budget Changes — Summary by Fund
31
$ 63,599,214 $ 5,108,152 $ 68,707,366 $ 130,751,097 '$ 8,387,977 $ 139,139,074 $ 138,104,533 '$ 3,969,690 $ 142,074,223 $ 56,245,778 $ 9,526,439 $ 65,772,217
Proposed Budget Changes - Summary by Fund
2021
Beginning Fund Balance
Revenue
Expenditure
Ending Fund Balance
Fund
Adopted
Budget
Proposed
Amendments
Proposed
Revised
Budget
Adopted
Budget
Proposed
Amendments
Proposed
Revised
Budget
Adopted
Budget
Proposed
Amendments
Proposed
Revised
Budget
Adopted
Budget
Proposed
Amendments
Proposed
Revised
Budget
General Fund Depts.
Council
-
-
Mayor
-
59,000
Administrative Services
-
174,175
Finance
-
(58,243)
Recreation & Parks
83,692
312,860
Community Development
126,000
305,944
Municipal Court
45,000
75,568
Police
69,000
225,926
Fire
310,000
1,030,000
Public Works
-
233,052
Transfers
-
(29,215)
General Revenue
2,802,500
-
Total General Fund
11,631,350
1,050,153'
12,681,503
62,749,7171
3,436,192
66,185,909
63,146,050'
2,329,067
65,475,117
11,235,017
2,157,278
13,392,295
Special Revenue Funds:
Lodging Tax
1,742,844
(30,455)
1,712,389
406,000
-
406,000
1,101,781
-
1,101,781
1,047,063
(30,455)
1,016,608
Drug Seizure
333,243
(1,709)
331,534
60,500
-
60,500
200,000
26,000
226,000
193,743
(27,709)
166,034
Contingency
7 101 978
(653 809)
6,448,169
20000
-
20,000
-
-
-
7,121 978
(653,809)
6,468,169
Debt Service Funds:
LTGO Debt Service Funds (2XX)
381,630
39,465
421,095
4,382,338
3,548,433
7,930,771
4,740,338
3,574,987
8,315,325
23,630
12,911
36,541
UTGO Debt Service Fund
76,339
(66,380)
9,959
3,605,000
-
3,605,000
3,602,975
-
3,602,975
78,364
(66,380)
11,984
LID/Guaranty
1,411,510
(68,125)
1,343,385
604,000
-
604,000
648,588
-
648,588
1,366,922
(68,125)
1,298,797
Capital Projects Funds:
Residential Streets
114,810
390,102
504,912
589,000
100,000
689,000
369,000
100,000
469,000
334,810
390,102
724,912
Bridges and Arterial Streets
1,327,257
91,933
1,419,190
6,481,000
(1,133,148)
5,347,852
6,865,301
(2,615,000)
4,250,301
942,956
1,573,785
2,516,741
Land Acquisition, Rec. and Park Dev.
2,171,922
(404,642)
1,767,280
1,942,800
485,750
2,428,550
2,505,000
149,500
2,654,500
1,609,722
(68,392)
1,541,330
Urban Renewal
1,835,169
31,975
1,867,144
410,000
-
410,000
1 235,000
(410 000)
825,000
1,010,169
441,975
1,452,144
General Government
500,021
12,627
512,648
300,500
-
300,500
240,000
-
240,000
560,521
12,627
573,148
Fire Impact Fees
9,259
(9,259)
-
300,500
-
300,500
300,000
-
300,000
9,759
(9,259)
500
Public Safety Plan
147,873
3,016,390
3,164,263
6,705,000
74,750
6,779,750
2,967,817
-
2,967,817
3,885,056
3,091,140
6,976,196
City Facilities (PW Shops)
4,249,144
751,718
5,000,862
3,450,000
1,150,000
4,600,000
7,662,408
(1,200,000)
6,462,408
36,736
3,101,718
3,138,454
Enterprise Funds:
Water
6,170,864
270,343
6,441,207
6,722,000
-
6,722,000
8,555,244
221,000
8,776,244
4,337,620
49,343
4,386,963
Sewer
12,762,798
602,178
13,364,976
10,032,000
-
10,032,000
11,751,296
623,500
12,374,796
11,043,502
(21,322)
11,022,180
Golf
873,520
(331,281)
542,239
1,818,000
700,000
2,518,000
1,843,879
160,136
2,004,015
847,641
208,583
1,056,224
Surface Water
5,385,674
(502,438)
4,883,236
8,883,000
-
8,883,000
8,826,614
305,500
9,132,114
5,442,060
(807,938)
4,634,122
Internal Service Funds:
Equipment Rental and Replacement
2,969,227
1,380,556
4,349,783
2,784,818
26,000
2,810,818
2,854,868
705,000
3,559,868
2,899,177
701,556
3,600,733
Employee Healthcare Plan
642,799
(555,257)
87,542
8,118,924
-
8,118,924
8,136,454
-
8,136,454
625,269
(555,257)
70 012
LEOFF 1 Retiree Healthcare Plan
243,203
93,392
336,595
316,000
-
316,000
486,920
-
486,920
72,283
93,392
165,675
Firemen's Pension
1,516,780
676
1,517,456
70,000
-
70,000
65,000
-
65,000
1,521,780
676
1,522,456
2022
Beginning Fund Balance
Revenue
Expenditure
Ending Fund Balance
Fund
Adopted
Budget
Proposed
Amendments
Proposed
Revised
Budget
Adopted
Budget
Proposed
Amendments
Proposed
Revised
Budget
Adopted
Budget
Proposed
Amendments
Proposed
Revised
Budget
Adopted
Budget
Proposed
Amendments
Proposed
Revised
Budget
General Fund Depts.
Council
$ -
$ 15,295
Mayor-
458,851
Administrative Services
-
1,039,981
Finance
-
199,771
Recreation & Parks
57,692
600,692
Community Development
(45, 000)
549,053
Municipal Court
180,000
293,694
Police
252,000
945,056
Fire
100,000
1,169, 907
Public Works
-
644,590
Transfers
-
1,706,350
General Revenue
5,077,000
-
Total General Fund
13,392,295
13,392,295
67,597,992
5,621,692
73,219,684
66,974,260
7,623,240
74,597,500
14,016,027
(2,001,548)
12,014,479
Special Revenue Funds:
Lodging Tax
1,016,608
1,016,608
456,000
-
456,000
1,013,209
3,089
1,016,298
459,399
(3,089)
456,310
Drug Seizure
166,034
166,034
70,500
-
70,500
40,000
-
40,000
196,534
-
196,534
Contingency
6,468,169
6,468,169
20,000
-
20,000
-
-
-
6,488,169
-
6488,169
Debt Service Funds:
LTGO Debt Service Funds (2)X)
36,541
36,541
8,645,004
-
8,645,004
8,643,004
-
8,643,004
38,541
-
38,541
UTGO Debt Service Fund
11,984
11,984
4,375,000
-
4,375,000
4,374,975
-
4,374,975
12,009
-
12,009
LID/Guaranty
1,298,797
1,298,797
584,000
-
584,000
628,563
-
628,563
1,254,234
-
1,254,234
Capital Projects Funds:
Residential Streets
724,912
724,912
3,456,000
400,000
3,856,000
3,610,000
400,000
4,010,000
570,912
-
570,912
Bridges and Arterial Streets
2,516,741
2,516,741
3,311,000
6,900,000
10,211,000
3,395,273
5,911,826
9,307,099
2,432,468
988,174
3,420,642
Land Acquisition, Rec. and Park Dev.
1,541,330
1,541,330
475,940
6,350
482,290
505,000
-
505,000
1,512,270
6,350
1,518,620
Urban Renewal
1,452,144
1,452,144
1,860,000
-
1,860,000
2,786,000
410,000
3,196,000
526,144
(410,000)1
116,144
General Government
573,148
573,148
500
-
500
200,000
-
200,000
373,648
-
373,648
Fire Impact Fees
500
500
300,500
-
300,500
300,000
-
300,000
1,000
-
1,000
Public Safety Plan
6,976,196
6,976,196
6,100,000
-
6,100,000
2,390,467
-
2,390,467
10,685,729
-
10,685,729
City Facilities (PW Shops)
3,138,454
3,138,454
-
-
-
-
1,425,000
1,425,000
3,138,454
(1,425,000)
1,713,454
Enterprise Funds:
Water
4,386,963
4,386,963
6,947,000
-
6,947,000
9,689,329
30,442
9,719,771
1,644,634
(30,442)
1,614,192
Sewer
11,022,180
11,022,180
10,285,000
-
10,285,000
11,801,825
31,124
11,832,949
9,505,355
(31,124)
9,474,231
Golf
1,056,224
1,056,224
1,850,000
-
1,850,000
1,844,993
45,586
1,890,579
1,061,231
(45,586)
1,015,645
Surface Water
4,634,122
4,634,122
10,509,000
-
10,509,000
11,789,938
52,913
11,842,851
3,353,184
(52,913)
3,300,271
Internal Service Funds:
Equipment Rental and Replacement
3,600,733
3,600,733
2,365,831
-
2,365,831
2,252,165
17,244
2,269,409
3,714,399
(17,244)
3,697,155
Employee Healthcare Plan
70,012
70,012
8,725,122
-
8,725,122
8,710,402
-
8,710,402
84,732
-
84,732
LEOFF 1 Retiree Healthcare Plan
165,675
165,675
436,000
-
436,000
497,040
-
497,040
104,635
-
104,635
Firemen's Pension
1,522,456
1,522,456
70,000
-
70,000
65,000
-
65,000
1,527,456
-
1,527,456
- y o , , lr y 1., ,w.o,00a a,aco,vrc r 101,000,9J1 1'*1,011,V»o n w,aou,»vv mvr,v01,CUI a 0L,*Um, 100 a t0,ucc,vcq 5 oa,wo,
REVENUES
2021 Beginning
Fund Balance
2021
Revenues
2022
Revenues
Total
Revenues
Mid -Biennial Amendment
Total Revenues
Beg. Fund Balance
Adj.
2021
2022
'000 General
$ 11,631,350
$ 62,749,717
$ 67,597,992
$ 141,979,059
$ 1,050,153
$ 3,436,192
$ 5,621,692
$ 152,087,096
105 Contingency
7,101,978
20,000
20,000
7,141,978
(653,809)
-
-
6,488,169
101 Lodging Tax
1742,844
406,000
456,000
2,604,844
(30,455)
-
-
2,574,389
103 Residential Street
114,810
589,000
3,456,000
4,159,810
390,102
100,000
400,000
5,049,912
104 Arterial Street
1,327,257
6,481,000
3,311,000
11,119,257
91,933
(1,133,148)
6,900,000
16,978,042
109 Drug Seizure Fund
333,243
60,500
70,500
464,243
(1,709)
-
-
462,534
DOC LTGO Debt Service
381,630
4,382,338
8,645,004
13,408,972
39,465
3,548,433
-
16,996,870
213 UTGO Bonds
76,339
3,605,000
4,375,000
8,056,339
(66,380)
-
-
7,989,959
206 LID Guaranty
719,137
3,000
3,000
725,137
1,676
1,676
726,813
233 2013 LID
692,373
601,000
581,000
1,874,373
(69,801)
(69,801)
1,804,572
301 Land Acquisition, Recreation & Park Dev.
2,171,922
1,942,800
475,940
4,590,662
(404,642)
485,750
6,350
4,678,120
302 Urban Renewal
1,835,169
410,000
1,860,000
4,105,169
31,975
-
-
4,137,144
303 General Government Improvements
500,021
300,500
500
801,021
12,627
-
-
813,648
304 Fire Impact Fees
9,259
300,500
300,500
610259
(9,259)
-
-
601,000
305 Public Safety Plan
147,873
6,705,000
6,100,000
12,952,873
3,016,390
74,750
-
16,044,013
306 City Facilities
4,249,144
3,450,000
-
7,699,144
751,718
1,150,000
-
9,600,862
401 Water
6,170,864
6,722,000
6,947,000
19,839,864
270,343
-
-
20,110,207
402 Sewer
12,762,798
10,032,000
10,285,000
33,079,798
602,178
-
-
33,681,976
411 Foster Golf Course
873,520
1,818,000
1,850,000
4,541,520
(331,281)
700,000
-
4,910,239
412 Surface Water
5,385,674
8,883,000
10,509,000
24,777,674
(502,438)
-
-
24,275,236
501 Equipment Rental
2,969227
2,784,818
2,365,831
8,119,876
1,380,556
26,000
-
9,526,432
502 Insurance Fund
642,799
8,118,924
8,725,122
17,486,845
(555257)
-
-
16,931,588
503 Insurance - LEOFF 1 Fund
243203
316,000
436,000
995203
93,392
-
-
1,088,595
611 Firemen's Pension
1,516,780
70,000
70,000
1,656,780
I 676
-
-
1,657,456
Total
$ 63,599,214
$ 130,751,097
$ 138,440,389
$ 332,790,700
$ 5,108,152
$ 8,387,977
$ 12,928,042
$ 359,214,871
206 LID Guaranty
EXPENDITURES
2021
Expenditures
2022
Expenditures
2022 Ending
Fund Balance
Total
Expenditures
Mid -Biennial Amendment
Total Expenditures
2021
2022
Mid -Biennial Net
Effect on 2022 Ending
Fund Balance
'000 General
$ 63,146,050
$ 66,974,260
$ 11,858,749
$ 141,979,059
$ 2,329,067
$ 7,623,240
$ 155,730
$ 152,087,096
105 Contingency
-
-
7,141,978
7,141,978
-
-
(653,809)
6,488,169
101 Lodging Tax
1,101,781
1,013,209
489,854
2,604,844
-
3,089
(33,544)
2,574,389
103 Residential Street
369,000
3,610,000
180,810
4,159,810
100,000
400,000
390,102
5,049,912
104 Arterial Street
6,865,301
3,395,273
858,683
11,119,257
(2,615,000)
5,911,826
2,561,959
16,978,042
109 Drug Seizure Fund
200,000
40,000
224,243
464,243
26,000
-
(27,709)
462,534
DOC LTGO Debt Service
4,740,338
8,643,004
25,630
13,408,972
3,574,987
-
12,911
16,996,870
213 UTGO Bonds
3,602,975
4,374,975
78,389
8,056,339
-
-
(66,380)
7,989,959
206 LID Guaranty
-
-
725,137
725,137
1,676
726,813
233 2013 LID
648,588
628,563
597222
1,874,373
(69,801)
1,804,572
301 Land Acquisition, Recreation & Park Dev.
2,505,000
505,000
1,580,662
4,590,662
149,500
-
(62,042)
4,678,120
302 Urban Renewal
1235,000
2,786,000
84,169
4,105,169
(410,000)
410,000
31,975
4,137,144
303 General Government Improvements
240,000
200,000
361,021
801,021
-
-
12,627
813,648
304 Fire Improvements
300,000
300,000
10259
610,259
-
-
(9259)
601,000
305 Public Safety Plan
2,967,817
2,390,467
7,594,589
12,952,873
-
-
3,091,140
16,044,013
306 City Facilities
7,662,408
-
36,736
7,699,144
(1,200,000)
1,425,000
1,676,718
9,600,862
401 Water
8,555,244
9,689,329
1,595,291
19,839,864
221,000
30,442
18,901
20,110,207
402 Sewer
11,751,296
11,801,825
9,526,677
33,079,798
623,500
31,124
(52,446)
33,681,976
411 Foster Golf Course
1,843,879
1,844,993
852,648
4,541,520
160,136
45,586
162,997
4,910,239
412 Surface Water
8,826,614
11,789,938
4,161,122
24,777,674
305,500
52,913
(860,851)
24,275,236
501 Equipment Rental
2,854,868
2,252,165
3,012,843
8,119,876
705,000
17,244
684,312
9,526,432
502 Insurance Fund
8,136,454
8,710,402
639,989
17,486,845
-
-
(555,257)
16,931,588
503 Insurance- LEOFF 1 Fund
486,920
497,040
11243
995,203
-
-
93,392
1,088,595
611 Firemen's Pension
65,000
65,000
1,526,780
1,656,780
-
-
676
1,657,456
Total
$ 138,104,533
$ 141,511,443
$ 53,174,724
$ 332,790,700
$ 3,969,690
$ 15,950,464
$ 6,504,017
$ 359,214,871
INFORMATIONAL MEMO
Page 10
Reconciliation of Budget Summary to Ordinance
34
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, AMENDING ORDINANCE NO.
2641, WHICH ADOPTED THE CITY OF TUKWILA'S BIENNIAL
BUDGET FOR THE 2021-2022 BIENNIUM; PROVIDING FOR
SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, on December 7, 2020, the City Council of the City of Tukwila adopted
Ordinance No. 2641, which adopted the 2021 - 2022 biennial budget of the City of Tukwila; and
WHEREAS, a mid -biennium budget amendment was presented to the City Council in a
timely manner for their review, in accordance with RCW 35A.34.130; and
WHEREAS, on November 8, 2021, following required public notification, the City Council
conducted a public hearing on the proposed mid -biennium budget amendment;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. Ordinance Amended. Tukwila Ordinance No. 2641 is hereby amended with
the City Council's adoption of the document entitled "City of Tukwila Year -End Budget
Amendment [2021-2022 Biennium] (Reconciliation of Budget Summary to Ordinance),"
attached hereto and incorporated by this reference as if fully set forth herein, in accordance
with RCW 35A.33.075.
Section 2. Cost of living adjustments (COLAs) for non -represented employees shall be
implemented per the City Council's Compensation Policy.
Section 3. Estimated Revenues and Appropriations. The totals of the estimated
revenues and appropriations for each separate fund and the aggregate totals are as follows:
CC: Legislative Development\Budget amendment 2021-2022 10-4-21
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Page 1 of 3
35
FUND
EXPENDITURES
REVENUES
000 General
$152,087,096
$152,087,096
105 Contingency
$6,488,169
$6,488,169
101 Lodging Tax
$2,574,389
$2,574,389
103 Residential Streets
$5,049,912
$5,049,912
104 Bridges and Arterial Streets
$16,978,042
$16,978,042
109 Drug Seizure
$462,534
$462,534
2XX LTGO Debt Service
$16,996,870
$16,996,870
206 LID Guaranty
$7,989,959
$7,989,959
213 UTGO Bonds
$726,813
$726,813
233 2013 LID
$1,804,572
$1,804,572
301 Land Acquisition, Recreation & Park Dev.
$4,678,120
$4,678,120
302 Urban Renewal
$4,137,144
$4,137,144
303 General Government Improvements
$813,648
$813,648
304 Fire Impact Fees
$601,000
$601,000
305 Public Safety Plan
$16,044,013
$16,044,013
306 City Facilities
$9,600,862
$9,600,862
401 Water
$20,110,207
$20,110,207
402 Sewer
$33,681,976
$33,681,976
411 Foster Golf Course
$4,910,239
$4,910,239
412 Surface Water
$24,275,236
$24,275,236
501 Equipment Rental and Replacement
$9,526,432
$9,526,432
502 Employee Healthcare Plan
$16,931,588
$16,931,588
503 LEOFF 1 Retiree Healthcare Plan
$1,088,595
$1,088,595
611 Firemen's Pension
$1,657,456
$1,657,456
Total
$359,214,871
$359,214,871
Section 4. Copies on File. The City of Tukwila's Biennial Budget for the 2021-2022
biennium shall be updated to reflect changes approved by the City Council. A copy of this
amending ordinance shall be kept on file in the City Clerk's Office, and a copy shall be
transmitted by the City Clerk to the Division of Municipal Corporations of the Office of the State
Auditor and to the Association of Washington Cities.
Section 5. Corrections by City Clerk or Code Reviser Authorized. Upon approval of
the City Attorney, the City Clerk and the code reviser are authorized to make necessary
corrections to this ordinance, including the correction of clerical errors; references to other
local, state or federal laws, codes, rules, or regulations; or ordinance numbering and
section/subsection numbering.
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36
Page 2of3
Section 6. Severability. If any section, subsection, paragraph, sentence, clause or
phrase of this ordinance or its application to any person or situation should be held to be
invalid or unconstitutional for any reason by a court of competent jurisdiction, such invalidity
or unconstitutionality shall not affect the validity or constitutionality of the remaining portions
of this ordinance or its application to any other person or situation.
Section 7. Effective Date. This ordinance or a summary thereof shall be published in
the official newspaper of the City and shall take effect and be in full force and effect five days
after passage and publication as provided by law.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Regular
Meeting thereof this day of , 2021.
ATTEST/AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk Allan Ekberg, Mayor
APPROVED AS TO FORM BY: Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
Office of the City Attorney
Attachment: City of Tukwila Year -End Budget Amendment [2021-2022 Biennium]
(Reconciliation of Budget Summary to Ordinance)
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Page 3 of 3
37
38
City of Tukwila Year -End Budget Amendment
Reconciliation of Budget Summary to Ordinance
REVENUES
2021 Beginning
Fund Balance
2021
Revenues
2022
Revenues
Total
Revenues
Mid -Biennial Amendment
Total Revenues
Beg. Fund Balance
Adj.
2021
2022
000 General
$ 11,631,350
$ 62,749,717
$ 67,597,992
$ 141,979,059
$ 1,050,153
$ 3,436,192
$ 5,621,692
$ 152,087,096
105 Contingency
7,101,978
20,000
20,000
7,141,978
(653,809)
-
-
6,488,169
101 Lodging Tax
1,742,844
406,000
456,000
2,604,844
(30,455)
-
-
2,574,389
103 Residential Street
114,810
589,000
3,456,000
4,159,810
390,102
100,000
400,000
5,049,912
104 Arterial Street
1,327,257
6,481,000
3,311,000
11,119,257
91,933
(1,133,148)
6,900,000
16,978,042
109 Drug Seizure Fund
333,243
60,500
70,500
464,243
(1,709)
-
-
462,534
2XX LTGO Debt Service
381,630
4,382,338
8,645,004
13,408,972
39,465
3,548,433
-
16,996,870
213 UTGO Bonds
76,339
3,605,000
4,375,000
8,056,339
(66,380)
-
-
7,989,959
206 LID Guaranty
719,137
3,000
3,000
725,137
1,676
1,676
726,813
233 2013 LID
692,373
601,000
581,000
1,874,373
(69,801)
(69,801)
1,804,572
301 Land Acquisition, Recreation & Park Dev.
2,171,922
1,942,800
475,940
4,590,662
(404,642)
485,750
6,350
4,678,120
302 Urban Renewal
1,835,169
410,000
1,860,000
4,105,169
31,975
-
-
4,137,144
303 General Government Improvements
500,021
300,500
500
801,021
12,627
-
-
813,648
304 Fire Impact Fees
9,259
300,500
300,500
610,259
(9,259)
-
-
601,000
305 Public Safety Plan
147,873
6,705,000
6,100,000
12,952,873
3,016,390
74,750
-
16,044,013
306 City Facilities
4,249,144
3,450,000
-
7,699,144
751,718
1,150,000
-
9,600,862
401 Water
6,170,864
6,722,000
6,947,000
19,839,864
270,343
-
-
20,110,207
402 Sewer
12,762,798
10,032,000
10,285,000
33,079,798
602,178
-
-
33,681,976
411 Foster Golf Course
873,520
1,818,000
1,850,000
4,541,520
(331,281)
700,000
-
4,910,239
412 Surface Water
5,385,674
8,883,000
10,509,000
24,777,674
(502,438)
-
-
24,275,236
501 Equipment Rental
2,969,227
2,784,818
2,365,831
8,119,876
1,380,556
26,000
-
9,526,432
502 Insurance Fund
642,799
8,118,924
8,725,122
17,486,845
(555,257)
-
-
16,931,588
503 Insurance - LEOFF 1 Fund
243,203
316,000
436,000
995,203
93,392
-
-
1,088,595
611 Firemen's Pension
1,516,780
70,000
70,000
1,656,780
676
-
-
1,657,456
Total
$ 63,599,214
$ 130,751,097
$ 138,440,389
$ 332,790,700
$ 5,108,152
$ 8,387,977
$ 12,928,042
$ 359,214,871
EXPENDITURES
2021
Expenditures
2022
Expenditures
2022 Ending
Fund Balance
Total Expenditures
Mid -Biennial Amendment
Total Expenditures
2021
2022
Mid -Biennial Net
Effect on 2022 Ending
Fund Balance
000 General
$ 63,146,050
$ 66,974,260
$ 11,858,749
$ 141,979,059
$ 2,329,067
$ 7,623,240
$ 155,730
$ 152,087,096
105 Contingency
-
-
7,141,978
7,141,978
-
-
(653,809)
6,488,169
101 Lodging Tax
1,101,781
1,013,209
489,854
2,604,844
-
3,089
(33,544)
2,574,389
103 Residential Street
369,000
3,610,000
180,810
4,159,810
100,000
400,000
390,102
5,049,912
104 Arterial Street
6,865,301
3,395,273
858,683
11,119,257
(2,615,000)
5,911,826
2,561,959
16,978,042
109 Drug Seizure Fund
200,000
40,000
224,243
464,243
26,000
-
(27,709)
462,534
2XX LTGO Debt Service
4,740,338
8,643,004
25,630
13,408,972
3,574,987
-
12,911
16,996,870
213 UTGO Bonds
3,602,975
4,374,975
78,389
8,056,339
-
-
(66,3801
7,989,959
206 LID Guaranty
-
-
725,137
725,137
1,676
726,813
233 2013 LID
648,588
628,563
597,222
1,874,373
(69,801)
1,804,572
301 Land Acquisition, Recreation & Park Dev.
2,505,000
505,000
1,580,662
4,590,662
149,500
-
(62,042)
4,678,120
302 Urban Renewal
1,235,000
2,786,000
84,169
4,105,169
(410,000)
410,000
31,975
4,137,144
303 General Government lmprovements
240,000
200,000
361,021
801,021
-
-
12,627
813,648
304 Fire Improvements
300,000
300,000
10,259
610,259
-
-
(9,259)
601,000
305 Public Safety Plan
2,967,817
2,390,467
7,594,589
12,952,873
-
-
3,091,140
16,044,013
306 City Facilities
7,662,408
-
36,736
7,699,144
(1,200,000),
1,425,000
1,676,718
9,600,862
401 Water
8,555,244
9,689,329
1,595,291
19,839,864
221,000
30,442
18,901
20,110,207
402 Sewer
11,751,296
11,801,825
9.,526,677
33,079,798
623,500
31,124
(52,446)
33,681,976
411 Foster Golf Course
1,843,879
1,844,993
852,648
4,541,520
160,136
45,586
162,997
4,910,239
412 Surface Water
8,826,614
11,789,938
4,161,122
24,777,674
305,500
52,913
(860,851)
24,275,236
501 Equipment Rental
2,854,868
2,252,165
3,012,843
8,119,876
705,000
17,244
684,312
9,526,432
502 Insurance Fund
8,136,454
8,710,402
639,989
17,486,845
-
-
(555,257)
16,931,588
503 Insurance - LEOFF 1 Fund
486,920
497,040
11,243
995,203
-
-
93,392
1,088,595
611 Firemen's Pension
65,000
65,000
1,526,780
1,656,780
-
-
676
1,657,456
Total
$ 138,104,533
$ 141,511,443
$ 53,174,724
$ 332,790,700
$ 3,969,690
$ 15,950,464
$ 6,504,017
$ 359,214,871
39
40
$ 63,599,214 $ 5,108,152 $ 68,707,366 $ 130,751,097 "$ 8,387,977 $ 139,139,074 $ 138,104,533 "$ 4,009,690 $ 142,114,223 $ 56,245,778 $ 9,486,439 $ 65,732,217
Proposed Budget Changes - Summary by Fund
2021
Beginning Fund Balance
Revenue
Expenditure
Ending Fund Balance
Fund
Adopted
Budget
Proposed
Amendments
Proposed
Revised
Budget
Adopted
Budget
Proposed
Amendments
Proposed
Revised
Budget
Adopted
Budget
Proposed
Amendments
Proposed
Revised
Budget
Adopted
Budget
Proposed
Amendments
Proposed
Revised
Budget
General Fund Depts.
Council
-
-
Mayor
-
59,000
Administrative Sen4ces
-
174,175
Finance
-
(58,243)
Recreation & Parks
83,692
312,860
Community Development
126,000
305,944
Municipal Court
45,000
75,568
Police
69,000
225,926
Fire
310,000
1,070,000
Public Works
-
233,052
Transfers
-
(29, 215)
General Revenue
2802,500
-
Total General Fund
11,631,350
1,050,153'
12,681,503
62,749,717'
3,436,192
66,185,909
63,146,050'
2,369,067
65,515,117
11,235,017
2,117,278
13,352,295
Special Revenue Funds:
Lodging Tax
1,742,844
(30,455)
1,712,389
406,000
-
406,000
1,101,781
-
1,101,781
1,047,063
(30,455)
1,016,608
Drug Seizure
333,243
(1,709)
331,534
60,500
-
60,500
200,000
26,000
226,000
193,743
(27,709)
166,034
Contingency
7,101,978
(653,809)
6,448,169
20,000
-
20,000
-
-
-
7,121,978
(653,809)
6,468,169
Debt Service Funds:
LTGO Debt Service Funds (2) X)
381,630
39,465
421,095
4,382,338
3,548,433
7,930,771
4,740,338
3,574,987
8,315,325
23,630
12,911
36,541
UTGO Debt Service Fund
76,339
(66,380)
9,959
3,605,000
-
3,605,000
3,602,975
-
3,602,975
78,364
(66,380)
11,984
LID/Guaranty
1,411,510
(68,125)
1,343,385
604,000
-
604,000
648,588
-
648,588
1,366,922
(68,125)
1,298,797
Capital Projects Funds:
Residential Streets
114,810
390,102
504,912
589,000
100,000
689,000
369,000
100,000
469,000
334,810
390,102
724,912
Bridges and Arterial Streets
1,327,257
91,933
1,419,190
6,481,000
(1,133,148)
5,347,852
6,865,301
(2,615,000)
4,250,301
942,956
1,573,785
2,516,741
Land Acquisition, Rec. and Park Dev.
2,171,922
(404,642)
1,767,280
1,942,800
485,750
2,428,550
2,505,000
149,500
2,654,500
1,609,722
(68,392)
1,541,330
Urban Renewal
1,835,169
31,975
1,867,144
410,000
-
410,000
1,235,000
(410,000)
825,000
1,010,169
441,975
1,452,144
General Government
500,021
12,627
512,648
300,500
-
300,500
240,000
-
240,000
560,521
12,627
573,148
Fire Impact Fees
9,259
(9,259)
-
300 500
-
300,500
300,000
-
300,000
9,759
(9,259)
500
Public Safety Plan
147,873
3,016,390
3,164,263
6,705,000
74,750
6,779,750
2,967,817
-
2,967,817
3,885,056
3,091,140
6,976,196
City Facilities (PW Shops)
4,249,144
751,718
5,000,862
3,450,000
1,150,000
4,600,000
7,662,408
(1,200,000)
6,462,408
36,736
3,101,718
3,138,454
Enterprise Funds:
Water
6,170,864
270,343
6,441,207
6,722,000
-
6,722,000
8,555,244
221,000
8,776,244
4,337,620
49 343
4,386,963
Sewer
12,762,798
602,178
13,364,976
10,032,000
-
10,032,000
11,751,296
623,500
12,374,796
11,043 502
(21,322)
11,022,180
Golf
873,520
(331,281)
542,239
1,818,000
700,000
2,518,000
1,843,879
160,136
2,004,015
847,641
208,583
1,056,224
Surface Water
5,385,674
(502,438)
4,883,236
8,883,000
-
8,883,000
8,826,614
305,500
9,132,114
5,442,060
(807,938)
4,634,122
Internal Service Funds:
Equipment Rental and Replacement
2,969,227
1,380,556
4,349,783
2,784,818
26,000
2,810,818
2,854,868
705,000
3,559,868
2,899,177
701,556
3,600,733
Employee Healthcare Plan
642,799
(555,257)
87,542
8,118,924
-
8,118,924
8,136,454
-
8,136,454
625,269
(555,257)
70,012
LEOFF 1 Retiree Healthcare Plan
243,203
93,392
336,595
316,000
-
316,000
486,920
-
486,920
72,283
93,392
165,675
Firemen's Pension
1,516,780
676
1,517,456
70,000
-
70,000
65,000
-
65,000
1,521,780
676
1,522,456
2022
Beginning Fund Balance
Revenue
Expenditure
Ending Fund Balance
Fund
Adopted
Budget
Proposed
Amendments
Proposed
Revised
Budget
Adopted
Budget
Proposed
Amendments
Proposed
Revised
Budget
Adopted
Budget
Proposed
Amendments
Proposed
Revised
Budget
Adopted
Budget
Proposed
Amendments
Proposed
Revised
Budget
General Fund Depts.
Council
$ -
$ 15,295
Mayor
-
458,851
Administrative Services
-
1,039,981
Finance
-
199,771
Recreation & Parks
57,692
600,692
Community Development
(45, 000)
549,053
Municipal Court
180,000
293,694
Police
252,000
945,056
Fire
100,000
1,169, 907
Public Works
-
644,590
Transfers
-
1,706,350
General Revenue
5,077,000
-
Total General Fund
13,352,295
13,352,295
67,597,992
5,621,692
73,219,684
66,974,260
7,623,240
74,597,500
13,976,027
(2,001,548)
11,974,479
Special Revenue Funds:
Lodging Tax
1,016,608
1,016,608
456,000
-
456,000
1,013,209
3,089
1,016,298
459,399
(3,089)
456,310
Drug Seizure
166,034
166,034
70,500
-
70,500
40,000
-
40,000
196,534
-
196,534
Contingency
6,468,169
6,468,169
20,000
-
20,000
-
-
-
6,488,169
-
6,488,169
Debt Service Funds:
LTGO Debt Service Funds (2)00)
36,541
36,541
8,645,004
-
8,645,004
8 643,004
-
8,643,004
38,541
-
38,541
UTGO Debt Service Fund
11,984
11,984
4,375,000
-
4,375,000
4,374,975
-
4,374,975
12,009
-
12,009
LID/Guaranty
1,298,797
1,298,797
584,000
-
584,000
628,563
-
628,563
1,254,234
-
1,254,234
Capital Projects Funds:
Residential Streets
724,912
724,912
3,456,000
400,000
3,856,000
3,610,000
400,000
4,010,000
570,912
-
570,912
Bridges and Arterial Streets
2,516,741
2,516,741
3,311,000
6,900,000
10,211,000
3,395,273
5,911,826
9,307,099
2,432,468
988,174
3,420,642
Land Acquisition, Rec. and Park Dev.
1,541,330
1,541,330
475,940
6,350
482,290
505,000
-
505,000
1,512,270
6,350
1,518,620
Urban Renewal
1,452,144
1,452,144
1,860,000
-
1,860,000
2,786,000
410,000
3,196,000
526,144
(410,000)
116,144
General Government
573,148
573,148
500
-
500
200,000
-
200,000
373,648
-
373,648
Fire Impact Fees
500
500
300,500
-
300,500
300,000
-
300,000
1,000
-
1,000
Public Safety Plan
6,976,196
6,976,196
6,100,000
-
6,100,000
2,390,467
-
2,390,467
10,685,729
-
10,685,729
City Facilities (PW Shops)
3,138,454
3,138,454
-
-
-
-
1,425,000
1,425,000
3,138,454
(1,425,000)
1,713,454
Enterprise Funds:
Water
4,386,963
4,386,963
6,947,000
-
6,947,000
9,689,329
30,442
9,719,771
1,644,634
(30,442)
1,614,192
Sewer
11,022,180
11,022,180
10,285,000
-
10,285,000
11,801,825
31,124
11,832,949
9,505,355
(31,124)
9,474,231
Golf
1,056,224
1,056,224
1,850,000
-
1,850,000
1,844,993
45,586
1,890,579
1,061 231
(45,586)
1,015,645
Surface Water
4,634,122
4,634,122
10,509,000
-
10,509,000
11,789,938
52,913
11,842,851
3,353,184
(52,913)
3,300,271
Internal Service Funds:
Equipment Rental and Replacement
3,600,733
3,600,733
2,365,831
-
2,365,831
2,252,165
17,244
2,269,409
3,714,399
(17,244)
3,697,155
Employee Healthcare Plan
70,012
70,012
8,725,122
-
8,725,122
8,710,402
-
8,710,402
84,732
-
84,732
LEOFF 1 Retiree Healthcare Plan
165,675
165,675
436,000
-
436,000
497,040
-
497,040
104,635
-
104,635
Firemen's Pension
1,522,456
1,522,456
70,000
-
70,000
65,000
-
65,000
1,527,456
-
1,527,456
- $ 65,732,217 $138,440,389 "$ 12,928,042 $151,368,431 $141,511,443 "$ 15,950,464 $157,461,907 $ 62,661,163 $ (3,022,422) $ 59,638,741