HomeMy WebLinkAboutFIN 2022-05-23 COMPLETE AGENDA PACKETCity of Tukwila
Finance and Governance
Committee
De'Sean Quinn, Chair
O Kate Kruller
O Cynthia Delostrinos Johnson
AGENDA
MONDAY, MAY 23, 2022 — 5:30 PM
Distribution:
D. Quinn
K. Kruller
C. Delostrinos Johnson
T. McLeod
K. Hougardy
M. Abdi
T. Sharp
Mayor Ekberg
D. Cline
R. Bianchi
C. O'Flaherty
A. Youn
L. Humphrey
THIS MEETING WILL BE CONDUCTED BOTH ON-SITE AT TUKWILA CITY HALL
AND ALSO VIRTUALLY, BASED ON THE GOVERNOR'S PROCLAMATION 20-28.
ON-SITE PRESENCE WILL BE IN THE DUWAMISH CONFERENCE ROOM
(2ND FLOOR, 6300 SOUTHCENTER BOULEVARD)
THE PHONE NUMBER FOR THE PUBLIC TO LISTEN TO THIS
MEETING IS: 1-253-292-9750, Access Code 49933731#
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. An ordinance regarding Foster Golf Links admissions
a. Forward to 6/13 C.O.W.
Pg.1
tax.
and 6/27 Special Meeting.
David Rosen, Fiscal Analyst
b. 2021 Year End Financial Report.
b. Forward to 5/23 C.O.W.
Pg.7
Vicky Carlsen, Finance Director
Meeting.
c. An update on the American Rescue Plan Act (ARPA).
c. Discussion only.
Pg.49
Vicky Carlsen, Finance Director; and
Julie Hatley, ARPA Funds Analyst
2. MISCELLANEOUS
Next Scheduled Meeting: lune 13, 2022
SThe 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.
City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Finance & Governance Committee
FROM: Tracy Gallaway, Parks & Recreation Director
BY: David Rosen, Parks & Recreation Fiscal Analyst
CC: Mayor Ekberg
DATE: May 23, 2022
SUBJECT: Codifying Foregoing Admissions Tax Collection From Foster Golf Course
ISSUE
At the October 1, 2018 Regular Meeting of the City Council it was decided Admissions Tax
revenues would remain in the Foster Golf Links budget as opposed to being remitted to the
General Fund, a decision that would require a change to the TMC. Said change was to occur in
alignment with adoption of the 2019-2020 biennium budget that December, but it did not.
BACKGROUND
Admissions Tax is a 5% tax levied on admissions charges to entertainment venues and any
other activity where an admission charge is made to enter a facility, the tax is collected by the
venue and then remitted to the city on a monthly basis. RCW 35.21.280 authorizes cities to
establish Admissions Tax and TMC Chapter 3.20 establishes the City's authority to levy the tax.
TMC Chapter 3.20 was created through approval of Ordinance 1733 in 1995.
During the October 1St, 2018 City Council Regular Meeting where the decision to forego
collection of Admissions Tax from the Foster Golf Links (411) Fund was made, the revenues
were identified as being used for:
1. Payment of a new easement lease expense being paid to Seattle City Light
2. Reinstating the Golf Cart Replacement Fund
DISCUSSION
This ordinance has no financial impact on the General Fund and is intended only to align the
TMC with current practice.
RECOMMENDATION
The committee is being asked to approve the ordinance and consider this item at the June 13th
Committee of the Whole meeting and subsequent June 27th Special Meeting scheduled due to
holiday cancellation of the June 20th Regular Meeting.
ATTACHMENTS
10-1-18 City Council Regular Meeting Minutes
Draft Ordinance
1
2
Tukwila City Council Regular Meeting Minutes
October 1, 2018 Page 5 of 10
• Long range concerns include aging infrastructure and replacing sewer lift stations
• Public Works Shops debt service is estimated at $240k per year
Surface Water Fund
• Rate increases of 5% in 2019 and 3% in 2020, alternate years
• Remains at 12.5 employees
• CIP includes Riverton Creek Flap Gate Removal, Chinook Wind, Tukwila 205 Levee, and the
East Marginal Way S Stormwater Outfalls.
• Long range concerns include NPDES (National Pollutant Discharge Elimination System)
requirements, aging infrastructure, and levee
• Public Works Shops debt service is estimated at $560k per year
Based on a question by Councilmember Quinn regarding investments in infrastructure, Ms. Labanara
explained that the City's insurance carrier, WCIA (Washington Cities Insurance Authority) is often
surprised at the minimal claims they receive for Tukwila. That can be attributed to the investment in
infrastructure that has been occurring regularly for the last 6-7 years.
Based on a question by Councilmember Kruller regarding increasing utility rates, Ms. Labanara
emphasized that the Sewer Fund is similar to a business in that its only revenue is from the rate payer
receiving the sewer services. As new requirements occur, the City must go to the rate payers to recoup
costs.
Based on a question from Councilmember Quinn regarding the approach to community members as it
relates to utility increases, Ms. Labanara relayed that the Council has given direction to have low and
steady increases that occur over time to avoid drastic escalations. At this time, there is a slight increase
in water rates, no increase in sewer rates, and surface water rates will increase at 5% and 3%.
Based on a question from Councilmember Kruller regarding how well Tukwila has done based on the
projections from 6 years ago, Ms. Labanara explained the City is doing very well. The Water Fund is the
most unpredictable as it is consumption based. The Sewer Fund had some significant increases in the
past, which is the basis for no increases occurring at this time. The surface water rates remain one of the
lowest in the region.
• Foster Golf Course (FGL) — Reviewed at the September 25, 2018 Community Development and
Neighborhoods Committee meeting
Robert Eaton, Parks and Recreation Manager, provided an overview of the Golf Course budget.
HISTORY
Staff began a deep dive project to make adjustments in the procedures, management practices,
maintenance operations, and revenue programs. This process started with the first step of making
budget reductions. All golf staff from maintenance to management have met regularly and worked
diligently to achieve 8% budget reductions ($159,000) for the 2018 budget and for the 2019-20 biennium
budget.
The ongoing implementation of GASB 68, which requires all government agencies to report possible
liabilities for future pension requirements, has changed the available fund balance significantly from
previous years. Over $500,000 is allocated due to this reporting requirement even though the City will not
incur these costs.
Additionally, staff have been making changes to improve operational efficiencies in course maintenance
operations, pro shop operations, and revisions to the fleet replacement plan to better align with golf
course equipment needs, as well as implementing new revenue generating programs.
DISCUSSION
Intentional efforts are helping set FGL on a more sustainable long-term trajectory.
The administration recommends that Admissions Tax revenues remain within the FGL budget. As seen
on Attachment G, the $60,000 Admission Tax expense has been zeroed out so that those funds collected
3
Tukwila City Council Regular Meeting Minutes
October 1, 2018 Page 6 of 10
by FGL stay within the FGL budget to make it balance. If approved, the Tukwila Municipal Code will need
to be amended to reflect this. This reduction will cover the annual SCL (Seattle City Light) easement
lease expense of $30,000 while the remaining $30,000 will be allocated to reinstate the golf cart
replacement plan and Comprehensive Improvement Plan funding again. This change helps create a
sustainable financial plan, especially when the GASB 68 proposed liabilities are not included.
Reclaimed Water
In the 2017-2018 council budget discussions it was suggested that reclaimed water be investigated as an
alternate source for irrigating the golf course. Staff began a pilot test area on the course where reclaimed
water is being used. This began in May of 2018 and to date has used 6,343 gallons of reclaimed water at
a cost of $4,275. Staff will continue with the pilot area testing and monitoring of the soils for two more
years to allow more adequate time for determining the long-term impacts of using reclaimed water.
Based on a question by Councilmember Kruller regarding use of reclaimed water, Mr. Eaton explained
that during the 2017-2018 budget process, staff was asked to look into use of reclaimed water. Over the
past year, they have been using reclaimed water on a test plot on the 18th tee and are also conducting
soil sampling and testing at a second location on the course to compare soils. They are consistently
monitoring the sites and want to continue the testing phase over the next 2 years to ensure there is no
damage to the greens.
Councilmember Robertson said he has done some research on the cost of reclaimed water and
distributed a 2008 contract between Tukwila and King County regarding distribution of reclaimed water.
He also talked with Kristina Westbrook from King County staff. The current way of charging based on this
10 -year old contract could amount to $240,000. The infrastructure to use the reclaimed water is provided
by the County. In talking with Ms. Westbrook, King County would be happy to amend the current contract
which could reduce the costs from $240,000 to $40,000-$70,000.
Additionally, and of great significance is that the Governor has established a special task force to save
the orca whales in the region, which rely on 80% of their diet coming from king salmon. A goal is to
increase the number of chinook salmon and double the amount of hatchery fish in the Green/Duwamish
River to help that cause. One of the problematic issues for the river involves volume, and while Tukwila
has pumped water from the river in the past for use at the golf course, that could compromise the efforts
to protect the orca whales. Councilmember Robertson would like to see Public Works staff bring the King
County reclaimed water contract to a Transportation and Infrastructure Committee in February or March
to start moving forward to reduce the costs for reclaimed water.
The Councilmembers discussed the topic of reclaimed water with the following comments:
• Appreciation for Councilmember Robertson providing this information to the Council;
• There has been a great deal of new data shared that will need to be worked into a timeline that may
require further discussion;
• Concern was expressed regarding the need to provide the time necessary for testing to continue on
the greens to ensure reclaimed water is the best option;
• There may be an opportunity through the Priority Based Budgeting process to determine if the City is
best at managing the reclaimed water project or if another outside vendor would be a better option.
Council President Seal referenced that it is the recommendation of Administration that the Admission Tax
revenues remain in the Foster Golf Links budget, which requires a Code change. She inquired as to
whether the Code change would occur as part of implementation of the budget.
David Cline, City Administrator, said the Code change would occur in alignment with adoption of the
budget in December.
8:12 p.m. Councilmember McLeod exited the Council Chambers.
8:14 p.m. Councilmember McLeod returned to the Council Chambers.
4
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON; AMENDING ORDINANCE NOS.
2080 §2 AND 1733 §2, AS CODIFIED AT TUKWILA
MUNICIPAL CODE SECTION 3.20.020, "ADMISSIONS TAX
LEVIED", TO UPDATE THE ADMISSIONS TAX COLLECTION
PROCESS FOR FOSTER GOLF COURSE REVENUES;
PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN
EFFECTIVE DATE.
WHEREAS, the Foster Golf Course is a City -owned enterprise; and
WHEREAS, the City Council adopted the 2019-2020 Biennial Budget with the intent
of keeping admissions tax revenues within the Foster Golf Links budget barring further
legislative action; and
WHEREAS, the reduction in admissions tax expense against the Foster Golf Links
Fund provided for greater financial stability and for payment of easement lease expenses
newly established in the 2019-2020 biennium;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. TMC Section 3.20.020.6 Amended. Ordinance Nos. 2080 §2 and 1733
§2, as codified at Tukwila Municipal Code Section 3.20.020, "Admissions Tax Levied,"
subparagraph B, are hereby amended to read as follows:
3.20.020 Admissions Tax Levied
B. Admission tax waived: The transfer of admissions tax from the Foster Golf Links
Fund to the General Fund shall be waived: The City of Tukwila will forego collection of
2005. Beginning in the 2019-2020 budget biennium, the City of Tukwila's General Fund
will forego collection of admissions tax from Foster Golf Course until legislative action is
taken to reinstate said collection and, further, admissions tax revenues collected by the
CC: Legislative Development\Foster Golf Course admissions tax process 5-17-22
DR:bjs Review and analysis by Barbara Saxton
Page 1 of 2
5
Foster Golf Course shall be allocated to the Foster Golf Link Fund until legislative action
is taken to reallocate such revenues to the General Fund.
Section 2. Ratification. Any act consistent with the authority and prior to the
effective date of this ordinance is hereby ratified and affirmed.
Section 3. 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.
Section 4. 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 5. 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 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 , 2022.
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
CC: Legislative Development\Foster Golf Course admissions tax process 5-17-22
DR:bjs Review and analysis by Barbara Saxton Page 2 of 2
6
City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: City Council
CC: Mayor Ekberg
FROM: Vicky Carlsen, Finance Director
BY: Aaron Williams, Fiscal Manager
DATE: May 23, 2022
SUBJECT: 2021 Year -End Financial Summary
ISSUE
The year-end financial report summarizes for the City Council the Citywide financial results and highlights
significant items or trends through 2021.
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 2021 saw improvement over 2020, the effects of COVID-19 on City revenues and service levels
continued to be impacted, although not to the extent that they were in 2020. Businesses were open but
mask and proof of vaccination mandates were in effect for several months. While some revenue sources
are returning to near pre -pandemic levels, others are not rebounding as quickly.
The City's main revenue sources: sales, gambling, utility, and admission taxes all increased over 2020
levels, However, sales tax, the City's largest revenue source, was below 2019 levels. Business license
revenue has returned to expected levels. 2020 saw a one-time spike due to timing of license expiration
dates when the licensing function was transferred to the State. Culture and Rec fees are higher than 2020
but much lower than pre -pandemic levels. ARPA funds were utilized to bring back programs including day
camps and before & after school activities.
Expenditures in the general fund were below budget primarily due to vacancies throughout the organization.
Expenditures were also below budget due to lower than expected fleet costs and costs associated with the
finance ERP system shifting to 2022 rather than 2021.
Highlights for 2021 are as follows:
• General Fund revenues totaled $67.2 million and expenditures totaled $62.9 million. Unreserved fund
balance in the General Fund ended the year at $17.2 million, exceeding reserve policy
requirements by $5.6 million. It should be noted that of the $5.6 million, $1.45 million was allocated
in 2022 through the mid -biennium budget amendment for one-time projects. $1.3 million was
allocated to the arterial street fund for the EIS alternative access study and $150 thousand was
allocated to the economic development plan
7
INFORMATIONAL MEMO
Page 2
• All General Fund departments finished the year under budget, primarily due to inability to fill vacant
positions
• Enterprise funds exceed reserve balance requirements
• As part of the Public Safety Plan:
o Fire Station 52 opened in January
• Completed construction of 53rd Ave S, from S 137th St to S 144th St. Project included new street
improvements, drainage, curbs, gutters, driveway adjustments, new sidewalks, and
undergrounding of utilities
• Substantial completion of the Boeing Access Road over Airport Way bridge seismic retrofit. Project
utilized federal Bridge Replacement Advisory Committee (BRAC) funding at 86.5% for design and
100% for construction
• Began a 3 -year investment in the Southcenter Business District for extensive sewer rehabilitation
• Refunded outstanding 2011 and 2014 LTGO bonds resulting in savings of over $97 thousand in future
debt service costs
• Reserve policy met or exceeded in general fund, contingency fund, enterprise funds, and employee
healthcare fund, sustaining healthy financial position
ATTACHMENTS
Year -End 2021 Financial Report
• Highlights of 2021
• General Fund financial reports
• Other Fund financial reports
8
CITY OF TUKWILA
2021 YEAR-END FINANCIAL REPORT
Highlights
10
General Fund and Contingency (Reserve) Fund
Revenue and Expenditures, Ending Fund Balance
General fund revenue was $67.2 million while general fund expenditures were $62.9 million. While revenue was
$963 thousand above budget, expenditures were below budget by $2.6 million. Gambling and excise tax was the
greatest single contributor to the increase in revenues, exceeding expectations by over $1 million, continuing the
pattern of volatility and unpredictability. The under budget in expenditures is primarily due to unfilled, budgeted
positions; mostly in the police department.
The general fund ended the year with a fund balance of 17.2 million, which exceeds the reserve policy by
approximately $5.6 million. During the mid -biennium budget process, $1.45 million of the $5.6 million was allocated
in 2022 to one-time projects. $1.3 million was allocated to the arterial street fund for the EIS alternative access
study and $150 thousand was allocated to the economic development plan.
Any use of excess reserve funds should be utilized for one-time expenditures and not for ongoing expenditures.
$80,000
$70,000
$60,000
$50,000
co$40,000
0
t
$30,000
$20,000
$10,000
$-
$66,197
General Fund
2021 Revenues & Expenditures
Budget vs Actual
$67,160
$65,490
$62,904
Revenues Expenditures
■ 2021 Budget ■ 2021 Actua I
11
General Revenues — Taxes
Sales and Use Tax
Combined sales and use taxes brought in $20.0 million in 2021 which is $836 thousand greater than the annual
budget. Sales tax is almost back to 2019 levels but is still lagging behind inflationary increases.
$22,000
$20,000
-10
r $18,000
H $16,000
$14,000
$12,000
$20,579
20,444
Sales Tax
20,511
$17,036
$20,061
$19,225
2019 2020 2021
—*—Actual —0—Budget
Property Tax
For 2021, property tax revenue totaled $17.1 million; an increase of $873 thousand when compared to the prior
year. When compared to the annual budget, property taxes were $224 thousand above budget.
Thousands
12
$18,000
$17,500
$17,000
$16,500
$16,000
$15,500
$15,000
$14,500
$14,000
Property Tax
$17,124
$15,546
2019
2020
Actual —0—Budget
2021
Utility Tax
For 2021, utility taxes were $82 thousand above budget with total revenue of $3.7 million. When compared to the
prior year, utility taxes decreased by almost $660 thousand. The decrease is attributed to $742 thousand solid
waste tax that was collected in 2020 that was dedicated to street projects. This revenue is now being recorded in
the Arterial Street fund.
Thousands
$6,000
$5,500
$5,000
$4,500
$4,000
$3,500
$3,000
$2,500
$2,000
Utility Tax
$5,015
$4,438
$4,352
$3,754
$3,692
$3,610
2019 2020 2021
.0—Actual Budget
Interfund Utility Tax was $2.3 million; $45 thousand under budget but an increase of $169 thousand compared to
the prior year.
$2,600
$2,500
,,, $2,400
c
c
vi $2,300
0
t
~ $2,200
$2,100
$2,000
$2,359
$2,373
Interfund Utility Tax
$2,412
$2,154
$2,367
$2,322
2019 2020 2021
.—Actual tBudget
13
Gambling Tax
Gambling and excise taxes totaled $4.4 million for the year, which is more than $1.0 million above the annual
budget.
$5,000
$4,500
$4,000
$3,500
ro$3,000
H $2,500
$2,000
$1,500
$1,000
Admissions Tax
$4,426
Gambling and Excise Tax
$4,426
2019
$2,683
2020
--Actual —S—Budget
2021
Admissions tax totaled $540 thousand for the year, which is $60 thousand below the annual budget. Revenues
were up $331 thousand compared to the prior year, which represents a 160% increase. Admissions taxes were
significantly impacted by COVID-19 and are still well -below pre -pandemic levels.
0
s
H
14
$1,200
$1,000
$800
$600
$400
$200
$-
$957
Admissions Tax
$870
2019
2020
--Actual --Budget
2021
General Revenues — Licenses and Permits
Business Licenses
Business license revenue totaled $3.2 million for the year, finishing $115 thousand below the annual budget. Due
to the transition to the State handling City licenses, revenue timing in 2019-2021 was impacted as renewals were
adjusted to the State license renewal cycles.
Thousands
$5,000
$4,500
$4,000
$3,500
$3,000
$2,500
$2,000
$1,500
$1,000
Business License Revenue
$4,356
$4,222
$3,037
$3,172
$3,320
2019 2020 2021
Actual —0—Budget
$3,205
Building Permits
Revenue from Building Permits and Fees was $1.7 million which is $658 thousand below the annual budget.
Number of building permits in 2021 was higher than 2020; 1,498 compared to 1,429, but the total value was
significantly lower; $82,103,963 in 2021 compared to $135,909,213 in 2020.
Thousands
$2,500
$2,300
$2,100
$1,900
$1,700
$1,500
$1,300
$1,100
$900
$700
Building Permits Revenue
$2,231
$2,127
•
$2,116
$1,961
2019 2020 2021
tActual tBudget
$2,375
$1,717
15
Ongoing Expenditures
Departmental
Total Department expenditures for 2021 were $57.3 million, which is an increase of approximately $1.7 million
compared to the prior year.
$20.0
$18.0
$16.0
$14.0
• $12.0
c
0
$10.0
$8.0
$6.0
$4.0
$2.0
$-
$10.0
$9.0
$8.0
$7.0
• $6.0
• $5.0
$4.0
16
$7.6
$18.9
$6.4 $6.6
$17.7
Departmental Expenditures
$17.9
$12.6
$12.9
Police Fire
$5.1
1
■ 2019 ■ 2020 2021
Departmental Expenditures
$4.3 $4.2
Public Works/Streets Parks/Recreation
$3.6 $3.9
$3.3
L
DCD
■ 2019 ■ 2020 kd 2021
$2.4 $2.3 $2.2
$13.5
$8.8 $8.8 $9.0
Mayor Support
By Category
Salaries and benefits were below budget by $1.9 million but an increase of $962 thousand compared to the prior
year. All other General Fund expenditures totaled $20.0 million which was $696 thousand below the annual budget
but an increase of $1.5 million compared the prior year. Much of the salary and benefit savings was due to vacant
(not frozen) positions; many of which were in the police department.
$50.0
$45.0
$40.0
$35.0
Ln $30.0
c
0
$25.0
$20.0
$42.7
General Fund Expenditures- By Category
$41.9
$42.9
$22.6
$18.5
$20.0
Salaries and Benefits Supplies and Services
■ 2019 ■ 2020 2021
17
Fund Balance
General Fund
The General Fund ended 2021 with $17.2 million unreserved fund balance and exceeds reserve policy by
approximately $5.6 million. The fund balance policy states that fund balance in the general shall equal or exceed
18% of the previous year general fund revenue, exclusive of significant non-operating, non-recurring revenue.
The Contingency Fund ended the year with a fund balance of $6.75 million, which meets the fund balance policy
requirement. The fund balance policy states that fund balance in the general shall equal or exceed 10% of the
previous year general fund revenue, exclusive of significant non-operating, non-recurring revenue.
$20.0
$18.o
$16.0
$14.0
,,, $12.0
0
18
$10.0
$8.0
$6.0
$4.0
$2.0
$-
General Fund, Contingency Fund Balances
General Fund
■ 2019 2020 2021
Contingiency Fund
FUND
General
Contingnecy
Ending Fund Balance
$ 17,229,816
6,754,065
Other Funds
Capital Projects Funds
The City completed construction of 53rd Avenue South, from South 137th Street to South 144th Street, which
included new street improvements, drainage, curbs, gutters, and driveway adjustments. It also included new
sidewalks to this residential corridor, as well as undergrounding utility wires. The City issued bonds in a prior year
to cover the General Fund portion of the project, the bulk of the financing. Water, Sewer, and Surface Water fees
collected by the City paid for the corresponding utility improvements. A state Transportation Improvement Board
grant was also instrumental in the funding of this project.
The City also substantially completed construction of the Boeing Access Road over Airport Way Bridge Seismic
Retrofit Project with funding from the federal Bridge Replacement Advisory Committee (BRAC). BRAC funded
86.5% of design and 100% of construction.
The City made substantial progress of Phase One of the consolidated Public Works Shops project, constructing a
new Fleet & Facilities building that meets current and future needs. The City issued bonds in a prior year to cover
the General Fund portion of the project, or 50 percent of the financing. Water, Sewer, and Surface Water fees
collected by the City paid for the other 50 percent.
All facilities included in the Public Safety Plan have been completed and are in use. Both the Justice Center and
Fire Station 51 opened in September of 2020 and Fire Station 52 opened in early 2021. The Fire Department also
purchased an aid car and battalion chief vehicle, bunker gear, helmets, and some mobile data computers; all paid
for by Public Safety Plan funds.
Enterprise Funds
The City repaired damaged concrete at Sewer Lift Station No. 12, and the entire wet well was recoated. In addition,
the control panel at Sewer Lift Station No. 4 was in poor condition and was located deep below grade. The control
panel was replaced and moved into an enclosure above grade. Electrical and accessibility upgrades to the two
sewer lift stations created a safer environment for the maintenance crew. Both projects were funded entirely by the
Sewer fund.
The City restored fish access to Riverton Creek and reestablished previously inaccessible rearing habitat at the
confluence with the Duwamish River. Construction included the removal of two culverts with flap gates and
associated fill, wall demolition, the installation of a new trail bridge, a new soldier pile wall, structural tie -backs along
the adjacent road, channel realignment, boulder, gravel and wood placement, native plant restoration and art work.
A grant from the Recreation and Conservation office was instrumental in completing this project, along with grant
funding from King County and utility revenue from the City's Surface Water fund.
The City's reserve policy states that, at the close of each fiscal year, unrestricted balances in Enterprise funds shall
equal or exceed 20% of the prior year's revenue exclusive of the effects of GASB Statement 68 as well as significant
non-operating, non-recurring revenues. At the close of the 2021 fiscal year, the unrestricted fund balances of the
Enterprise funds comply with the City's reserve policy.
Healthcare fund
The Active Employees Insurance fund has an IBNR (incurred but not reported) reserve of 2.5 times the actuarily
determined IBNR exceeding the reserve policy requirement of 1.5 times the actuarily determined IBNR.
19
20
CITY OF TUKWILA
2021 YEAR-END FINANCIAL REPORT
General Fund
Financial Reports
22
GENERAL FUND REVENUE
CITY OF TUKWILA
Year to Date as of December 31, 2021
R
o
w
SUMMARY BY REVENUE TYPE
BUDGET
ACTUAL
2021 ANNUAL
2021
ALLOCATED
2019
2020
2021
% CHANGE
GT-
2021 BDGT
ALLOCATED
BDGT
% REVD
2019/
2020
2020/
2021
1
PROPERTY TAX
$ 16,900,000
$ 16,900,000
$ 15,545,878
$ 16,251,567
$ 17,124,167
$ 224,167
101%
5%
5%
2
SALES TAX -RETAIL
18,650,000
18,650,000
19,949,591
16,435,510
19,345,233
695,233
104%
(18)%
18%
3
SALES TAX -CRIMINAL JUSTICE
575,000
575,000
629,031
600,524
715,729
140,729
124%
(5)%
19%
4
ADMISSIONS TAX
600,000
600,000
956,833
208,353
539,690
(60,310)
90%
(78)%
159%
5
UTILITY TAX
3,610,000
3,610,000
3,753,595
4,352,386
3,692,456
82,456
102%
16%
(15)%
6
INTERFUND UTILITY TAX
2,367,200
2,367,200
2,358,608
2,153,573
2,322,420
(44,780)
98%
(9)%
8%
7
GAMBLING & EXCISE TAX
3,336,000
3,336,000
3,998,515
2,682,681
4,367,189
1,031,189
131%
(33)%
63%
8
TOTAL GENERAL REVENUE
46,038,200
46,038,200
47,192,051
42,684,593
48,106,884
2,068,684
104%
(10)%
13%
9
BUSINESS LICENSES
3,320,000
3,320,000
3,036,775
4,356,217
3,204,915
(115,085)
97%
43%
(26)%
10
RENTAL HOUSING
51,000
51,000
39,523
50,483
55,495
4,495
109%
28%
10%
11
BUILDING PERMITS
2,375,100
2,375,100
2,115,648
1,960,999
1,717,081
(658,019)
72%
(7)%
(12)%
12
TOTAL LICENSES AND PERMITS
5,746,100
5,746,100
5,191,945
6,367,699
4,977,491
(768,609)
87%
23%
(22)%
13
SALES TAX MITIGATION
1,323,000
1,323,000
655,127
-
1,323,895
895
100%
(100)%
0%
14
FRANCHISE FEE
2,625,000
2,625,000
2,674,030
2,670,454
2,644,448
19,448
101%
(0)%
(1)%
15
GRANT REVENUE
504,247
504,247
770,078
978,160
841,231
336,984
167%
27%
(14)%
16
ARPA REVENUE
904,500
904,500
-
-
817,324
(87,176)
90%
0%
0%
17
STATE ENTITLEMENTS
456,500
456,500
539,001
505,925
573,014
116,514
126%
(6)%
13%
18
INTERGOVERNMENTAL
567,229
567,229
561,318
559,209
536,719
(30,510)
95%
(0)%
(4)%
19
TOTAL INTERGOVERNMENTAL REVENUE
6,380,476
6,380,476
5,199,554
4,713,747
6,736,631
356,155
106%
(9)%
43%
20
GENERAL GOVERNMENT
26,400
26,400
58,494
28,580
31,948
5,548
121%
(51)%
12%
21
SECURITY
767,600
767,600
665,306
1,029,927
1,005,479
237,879
131%
55%
(2)%
22
TRANSPORTATION
44,000
44,000
(7,884)
3,441
1,320
(42,680)
3%
(144)%
(62)%
23
PLAN CHECK AND REVIEW FEES
1,140,300
1,140,300
1,511,497
760,500
732,564
(407,736)
64%
(50)%
(4)%
24
CULTURE AND REC FEES
397,500
397,500
525,919
41,731
112,934
(284,566)
28%
(92)%
171%
25
TOTAL CHARGES FOR SERVICES
2,375,800
2,375,800
2,753,332
1,864,178
1,884,245
(491,555)
79%
(32)%
1%
26
FINES & PENALTIES
274,175
274,175
244,709
177,019
290,634
16,459
106%
(28)%
64%
27
MISC
865,959
865,959
1,309,046
908,503
647,756
(218,203)
75%
(31)%
(29)%
28
INDIRECT COST ALLOCATION
2,661,382
2,661,382
2,545,644
2,637,289
2,661,382
-
100%
4%
1%
29
TOTAL OTHER INCOME
3,801,516
3,801,516
4,099,399
3,722,811
3,599,772
(201,744)
95%
(9)%
(3)%
30
TOTAL OPERATING REVENUE
64,342,092
64,342,092
64,436,282
59,353,028
65,305,024
962,932
101%
(8)%
10%
31
TRANSFERS IN
1,858,817
1,855,001
-
1,100,000
1,855,001
-
100%
0%
69%
32
TOTAL REVENUE
$ 66,200,909
$ 66,197,092
$ 64,436,282
$ 60,453,028
$ 67,160,024
$ 962,932
101%
(0)
0
Percent of year
100%
23
GENERAL FUND
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
Year -to -Date as of December 31, 2021
EXPENDITURES BY
DEPARTMENT
BUDGET
BUDGET
ACTUAL
ACTUAL
COMPARISON OF RESULTS
COMPARISON OF RESULTS
2021
ANNUAL
2021
ALLOCATED
2019
2020
2021
Allocated Budget
vs Actuals
OVER/(UNDER)
Allocated Budget
vs Actuals
OVER/(UNDER)
% CHANGE
%
EXPENDED
2019/
2020
2020/
2021
01 City Council
$ 363,618
$ 363,618
' $ 381,903
$ 351,396
$ 338,693
' $ (24,926)
93%
-8%
-4%
03 Mayor's Office
2,178,126
2,178,126
2,355,805
2,280,110
2,152,513
(25,613)
99%
-3%
-6%
04 Administrative Services
5,158,639
5,158,639
4,726,846
4,751,297
5,005,893
(152,746)
97%
1%
5%
05 Finance
2,991,615
2,991,615
2,392,462
2,402,140
2,434,453
(557,162)
81%
0%
1%
07 Recreation
4,573,403
4,573,403
5,061,090
4,273,655
4,225,108
(348,295)
92%
-16%
-1%
08 Community Development
4,375,887
4,375,887
3,557,282
3,278,151
3,910,667
(465,220)
89%
-8%
19%
09 Municipal Court
1,348,456
1,348,456
1,297,382
1,292,626
1,209,940
(138,516)
90%
0%
-6%
10 Police
18,512,591
18,512,591
18,907,947
17,682,031
17,927,963
(584,628)
97%
-6%
1%
11 Fire
13,736,860
13,736,860
12,562,278
12,850,658
13,471,379
(265,481)
98%
2%
5%
13 Public Works
6,817,377
6,817,377
7,571,784
6,379,120
6,583,077
(234,300)
97%
-16%
3%
Subtotal
60,056,572
60,056,572
58,814,778
55,541,184
57,259,686
(2,796,886)
95%
-6%
`fel
20 Dept 20
5,433,545
5,433,545
6,434,427
4,862,449
5,644,523
210,979
104%
-24%
16%
Total Expenditures
$ 65,490,117
$ 65,490,117
$ 65,249,205
$ 60,403,633
$ 62,904,209
$ (2,585,907)
96%
-7%
4%
Percent of year completed
GENERAL FUND
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
100%
Year -to -Date as of December 31, 2021
Percent of year completed
24
100%
SALARIES AND BENEFITS
BUDGET
ACTUAL
COMPARISON OF RESULTS
COMPARISON OF RESULTS
2021
ANNUAL
2021
ALLOCATED
2019
2020
2021
Allocated Budget
vs Actuals
OVER/(UNDER)
Allocated Budget
vs Actuals
OVER/(UNDER)
% CHANGE
%
EXPENDED
2019/
2020
2020/
2021
11
Salaries
$ 29,325,215
$ 29,325,215
$ 28,550,123
$ 28,119,885
$ 27,887,462
$ (1,437,753)
95%
-2%
-1%
12
Extra Labor
515,220
515,220
819,391
131,789
206,427
(308,793)
40%
-84%
57%
13
Overtime
2,181,615
2,181,615
1,724,479
1,367,623
2,274,124
92,509
104%
-21%
66%
15
Holiday Pay
515,500
515,500
460,543
443,224
429,309
(86,191)
83%
-4%
-3%
21
FICA
1,922,890
1,922,890
1,858,800
1,739,528
1,774,345
(148,546)
92%
-6%
2%
22
Pension-LEOFF
899,828
899,828
970,203
1,020,215
953,421
53,593
106%
5%
-7%
23
Pension-PERS/PSERS
1,631,377
1,631,377
1,770,053
1,662,169
1,518,973
(112,404)
93%
-6%
-9%
24
Industrial Insurance
875,820
875,820
774,596
859,956
892,567
16,747
102%
11%
4%
25
Medical & Dental
6,904,119
6,904,119
5,745,036
6,486,004
6,901,878
(2,241)
100%
13%
6%
26
Unemployment
-
-
18,273
93,070
45,019
45,019
-
409%
-52%
28
Uniform/Clothing
8,525
8,525
6,353
4,734
6,489
(2,036)
76%
-25%
37%
Total Salaries & Benefits
$ 44,780,109
$ 44,780,109
$ 42,697,850
$ 41,928,197
$ 42,890,015
$ (1,890,094)
96%
-2%
2%
Percent of year completed
24
100%
SUPPLIES, SERVICES AND
CAPITAL
BUDGET
ACTUAL
COMPARISON OF RESULTS
2021
ANNUAL
2021
ALLOCATED
2019
2020
2021
Allocated Budget
vs Actuals
OVER/(UNDER)
% CHANGE
%
EXPENDED
2019/
2020
2020/
2021
0
Transfers
$ 5,433,545
$ 5,433,545
$ 6,434,427
$ 4,862,449
$ 5,644,523
$
210,979
104%
-24%
16%
31
Supplies
1,092,211
1,092,211
1,506,788
893,023
972,766
(119,445)
89%
-41%
9%
34
Items Purchased for resale
13,000
13,000
17,794
2,624
3,274
(9,726)
25%
-85%
25%
35
Small Tools
66,450
66,450
111,793
140,071
128,721
62,271
194%
25%
-8%
41
Professional Services
5,995,071
5,995,071
6,262,192
5,593,708
5,822,337
(172,734)
97%
-11%
4%
42
Communication
481,810
481,810
396,598
482,845
442,383
(39,427)
92%
22%
-8%
43
Travel
84,696
84,696
197,517
33,735
27,378
(57,318)
32%
-83%
-19%
44
Advertising
34,750
34,750
22,981
15,666
15,095
(19,655)
43%
-32%
-4%
45
Rentals and Leases
2,193,137
2,193,137
2,685,516
1,780,511
1,771,840
(421,297)
81%
-34%
0%
46
Insurance
1,030,329
1,030,329
889,957
987,671
1,120,068
89,739
109%
11%
13%
47
Public Utilities
1,991,445
1,991,445
1,983,981
1,817,328
2,250,189
258,744
113%
-8%
24%
48
Repairs and Maintenance
651,669
651,669
708,384
910,635
715,551
63,882
110%
29%
-21%
49
Miscellaneous
1,123,230
1,123,230
1,224,377
949,675
963,565
(159,665)
86%
-22%
1%
6*
Capital Expenditures
518,665
518,665
109,051
5,495
136,506
(382,160)
26%
-95%
2384%
Total Operating Expenses
20,710,008
20,710,008
22,551,356
18,475,436
20,014,195
(695,813)
97%
-18%
8%
Total Expenses
$ 65,490,117
$ 65,490,117
$ 65,249,205
$ 60,403,633
$ 62,904,209
I $ (2,585,907)
96%
-7%
4%
Percent of year completed
24
100%
CITY OF TUKWILA
2021 YEAR-END FINANCIAL REPORT
Other Funds
Financial Reports
26
City of Tukwila
Contingency Fund 105 - Revenue and Expenditures
As of December 31, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
Miscellaneous Revenue
Investment earnings $ 20,000 $ 66,960 $
Transfers in
46,960 334.8%
Total Miscellaneous Revenue 20,000 66,960
46,960 334.8%
238,936 238,936
Total Revenues
20,000 305,896
285,896 1529.5%
EXPENDITURES:
Transfers Out
Total Expenditures
Change in fund balances
Beginning Fund Balance
20,000 305,896
6,448,169 6,448,169
285,896 1529.5%
Ending Fund Balance $ 6,468,169 $ 6,754,065 $ 285,896 104.4%
27
City of Tukwila
Drug Seizure Fund 109 - Revenue and Expenditures
As of December 31, 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 - 71,381 71,381
Total Miscellaneous Revenue
0.0%
500.0%
60,500 371,381
310,881 613.9%
Total Revenues
60,500 371,381
310,881 613.9%
EXPENDITURES:
31 Office & Operating Supplies
35 Small Tools & Minor Equipment
41 Professional Services
43 Travel
49 Miscellaneous
6" Capital Outlay
40,000 22,669 (17,331)
1,907 1,907
100,000 (100,000)
6,595 6,595
19,589 19,589
60,000 58,881
Transfers Out 26,000
56.7%
0.0%
(1,119) 98.1%
26,000 - 100.0%
Total Expenditures
226,000 135,641
(90,359) 60.0%
Change in fund balances
Beginning Fund Balance
(165,500) 235,740
331,534 331,534
401,240 -142.4%
Ending Fund Balance $ 166,034 $ 567,273 $ 401,240 341.7%
28
City of Tukwila
Hotel/Motel Tax Fund 101 Revenue and Expenditures
As of December 31, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
General Revenue
Hotel/Motel Taxes $ 400,000 $ 540,329 $ 140,329 135.1%
Total General Revenue 400,000 540,329 140,329 135.1%
Miscellaneous Revenue
Investment earnings 6,000 1,942 (4,059) 32.4%
Other - 10,680 10,680
Total Miscellaneous Revenue 6,000 12,622 6,622 210.4%
Total Revenues
406,000 552,950
146,950 136.2%
EXPENDITURES:
11 Salaries 59,674 60,695 1,021 101.7%
2* Personnel Benefits 19,126 19,182 56 100.3%
31 Office and operating supplies 5,000 5,714 714 114.3%
41 Professional Services 675,000 290,512 (384,488) 43.0%
42 Communication - 331 331
43 Travel 10,000 2,366 (7,634) 23.7%
44 Advertising 250,000 114,424 (135,576) 45.8%
49 Miscellaneous 58,000 4,767 (53,233) 8.2%
Indirect Cost Allocation 24,981
24,981 - 100.0%
Total Expenditures
1,101,781 522,973
(578,808) 47.5%
Change in fund balances
Beginning Fund Balance
(695,781) 29,977
1,712,389 1,712,389
725,758 -4.3%
Ending Fund Balance
$ 1,016,608 $ 1,742,366 $ 725,758 171.4%
29
City of Tukwila
Debt Service Funds 2XX - Revenue and Expenditures
As of December 31, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
Miscellaneous Revenue
Investment earnings $ 2,000 $ 154 $ (1,846) 7.7%
Total Miscellaneous Revenue 2,000 154 (1,846) 7.7%
Transfers In
Contributions SCORE
Proceeds from refunded debt
3,681,376
376,895
3,870,501
3,646,679
3,870,500
(34,697) 99.1%
(376,895) 0.0%
(1) 100.0%
Total Revenues
7,930,772 7,517,333 (413,439) 94.8%
EXPENDITURES:
71 Debt Service Principal
83 Debt Service Interest
84 Debt Issue Costs
5,838,936
2,435,889
40,500
5,661,560
2,236,367
40,500
(177,376)
(199,522)
97.0%
91.8%
100.0%
Total Expenditures
8,315,326 7,938,428
(376,898) 95.5%
Change in fund balances
Beginning Fund Balance
(384,554) (421,095)
421,095 421,095
(36,541) 109.5%
Ending Fund Balance $ 36,541 $ - $ (36,541) 0.0%
30
City of Tukwila
Debt Service UTGO - Revenue and Expenditures
As of December 31, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
General Revenue
Property Taxes
Total General Revenue
Miscellaneous Revenue
$ 3,605,000 $ 3,906,139 $ 301,139 108.4%
3,605,000 3,906,139 301,139 108.4%
Investment earnings 171 171
Total Miscellaneous Revenue - 171 171
Total Revenues
3,605,000 3,906,309
301,309 108.4%
EXPENDITURES:
71 Debt Service Principal
83 Debt Service Interest/Misc Fees
960,000 960,000 100.0%
2,642,975 2,642,975 100.0%
Total Expenditures 3,602,975
3,602,975 - 100.0%
Change in fund balances
Beginning Fund Balance
2,025 303,334
9,959 9,959
301,309 14979.5%
Ending Fund Balance $ 11,984 $ 313,293 $ 301,309 2614.3%
31
City of Tukwila
Debt Service LID, Guaranty Funds - Revenue and Expenditures
As of December 31, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
Miscellaneous Revenue
LID Assesment Interest $ 159,000 $ 168,710 $ 9,710 106.1%
LID Assesment Principal 445,000 375,889 (69,111) 84.5%
Total Miscellaneous Revenue 604,000 544,599 (59,401) 90.2%
Total Revenues
604,000 544,599 (59,401) 90.2%
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) (3,114)
1,343,385 1,343,385
41,474 7.0%
Ending Fund Balance $ 1,298,797 $ 1,340,271 $ 41,474 103.2%
32
City of Tukwila
Street Fund 103 - Revenue and Expenditures
As of December 31, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
Intergovernmental Revenue
State Entitlements - MVFT Cities $ 200,000 $ 294,508 $ 94,508 147.3%
Total Intergovernmental Revenue 200,000 294,508 94,508 147.3%
Miscellaneous Revenue
Charges for services 369,000 (369,000) 0.0%
Investment earnings 20,000 667 (19,333) 3.3%
Total Miscellaneous Revenue 389,000 667 (388,333) 0.2%
Transfers In 100,000
100,000 100.0%
Total Revenues 689,000
395,174 (293,826) 57.4%
EXPENDITURES:
11 Salaries
12 Extra Labor
2* Benefits
31 Office and Operating Supplies
35 Small Tools and Minor Equipment
41 Professional Services
44 Advertising
48 Repairs and Maintenance
6* Capital outlay
100,000
369,000
13,466 13,466
418 418
5,488 5,488
100,046 100,046
(100,000)
49,550 49,550
1,347 1,347
21,964 21,964
(369,000)
0.0%
0.0%
Total Expenditures
469,000 192,280
(276,720) 41.0%
Change in fund balances
Beginning Fund Balance
220,000 202,895
504,912 504,912
(17,105) 92.2%
Ending Fund Balance
$ 724,912 $ 707,806 $ (17,105) 97.6%
EXPENDITURES BY PROJECT:
Traffic Calming
Safe Routes -S 152nd St
53rd Ave S
42nd Ave S Phase III
Wetland monitoring
Total Expenditures by Project
100,000
369,000
151,994 51,994
2,499 (366,501)
34,983 34,983
87 87
2,717 2,717
152.0%
0.7%
469,000 192,280
(276,720) 41.0%
33
City of Tukwila
Arterial Street Fund 104 - Revenue and Expenditures
As of December 31, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
General Revenue
Parking Tax $ 450,000 $ 488,144 $ 38,144 108.5%
Solid Waste Utility Tax 950,000 1,047,023 97,023 110.2%
MVFT Cities 110,000 150,215 40,215 136.6%
Real Estate Excise Taxes 500,000 1,516,767 1,016,767 303.4%
Total General Revenue 2,010,000 3,202,148 1,192,148 159.3%
Charges for Sevices
Traffic Impact Fees 303,000 251,088 (51,912) 82.9%
Total Charges for Services 303,000 251,088 (51,912) 82.9%
Intergovemmental Revenue
Federal Grants 982,000 1,261,113 279,113 128.4%
State Grants 326,000 (326,000) 0.0%
Total Intergovernmental Revenue 1,308,000 1,261,113 (46,887) 96.4%
Miscellaneous Revenue
Investment earnings 30,000 933 (29,067) 3.1%
Contributions/Donations 30,000 104,100 74,100 347.0%
Total Miscellaneous Revenue 60,000 105,033 45,033 175.1 %
Transfers In 1,666,852 1,666,850 (2) 100.0%
Total Revenues 5,347,852 6,486,232 1,138,380 121.3%
EXPENDITURES:
11 Salaries 242,843 317,535 74,692 130.8%
2* Benefits 83,458 117,790 34,332 141.1%
31 Office and Operating Supplies 421 421
35 Small Tools and Minor Equipment 22,020 22,020
41 Professional Services 821,000 582,396 (238,604) 70.9%
44 Advertising 2,576 2,576
48 Repairs and Maintenance 1,610,000 1,161,071 (448,929) 72.1%
Total Operating Expenses 2,757,301 2,203,810 (553,491) 79.9%
Capital Expenses
6* Capital Outlay 1,008,000 1,534,425 526,425 152.2%
1,008,000 1,534,425 526,425 152.2%
Transfers Out 485,000 485,000 100.0%
Total Expenditures 4,250,301 4,223,235 (27,066) 99.4%
Change in fund balances 1,097,551 2,262,997 1,165,446 206.2%
Beginning Fund Balance 1,419,190 1,419,190
Ending Fund Balance $ 2,516,741 $ 3,682,187 $ 1,165,446 146.3%
EXPENDITURES BY PROJECT:
Overlay 1,200,000 1,280,300 80,300 106.7%
BAR Bridge over Airport Way 882,000 1,114,766 232,766 126.4%
42nd Ave S Bridge Replacement 678,000 450,591 (227,409) 66.5%
42nd Ave Bridge Emergency Repair 192,984 192,984
West Valley Hwy (1-405 - Strander Blvd) (5,000) 327,983 332,983 -6559.7%
Allentown Truck Reroute Project 27,200 27,200
Wetland Monitoring 50,000 21,413 (28,587) 42.8%
Transportation Element of Comp Plan 400,000 (400,000) 0.0%
Overhead 326,301 203,838 (122,463) 62.5%
ADA Improvements 35,000 16,103 (18,897) 46.0%
Green River trail improvements 74,000 (74,000) 0.0%
Annual Bridge Inpsections 75,000 31,812 (43,188) 42.4%
Annual Traffic Signals & Counts 50,000 32,652 (17,348) 65.3%
Tukwila Pedestrian Bridge Repairs 38,593 38,593
Transfer Out - Park Imp fees to 301 485,000 485,000 100.0%
Total Expenditures by Project 4,250,301 4,223,235 (27,066) 99.4%
34
City of Tukwila
Land Acquisition, Rec and Park Development Fund 301 - Revenue and Expenditures
As of December 31, 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 $ 159,442 $ (144,558) 52.4%
Real Estate Excise Taxes 949,149 949,149
Total General Revenue 304,000 1,108,591 804,591 364.7%
Fees and Penalties
Park Impact Fees
Total Fees and Penalties
Intergovernmental Revenue
State Grants- Duwamish Hill Preserve
Total Intergovernmental Revenue
Miscellaneous Revenue
Investment earnings
Total Miscellaneous Revenue
101,000 43,780
(57,220) 43.3%
101,000 43,780
1,500,000
(57,220) 43.3%
(1,500,000) 0.0%
1,500,000
5,000 2,128
(1,500,000) 0.0%
(2,872) 42.6%
5,000 2,128
(2,872) 42.6%
Transfers In 518,550 518,550 - 100.0%
Total Revenues 2,428,550 1,673,050 (755,500) 68.9%
EXPENDITURES:
11 Salaries 7,789 7,789 -
2* Benefits - 1,496 1,496
31 Office and Operating Supplies - 33,476 33,476
41 Professional Services 239,000 349,952 110,952 146.4%
49 Miscellaneous 2,101 2,101
Total Operating Expenses 239,000 394,989 155,989 165.3%
Capital Expenses
6* Capital Outlay 2,266,000 - (2,266,000) 0.0%
2,266,000
(2,266,000) 0.0%
Transfers Out 149,500 149,495 (5) 100.0%
Total Expenditures 2,654,500 544,485 (2,110,015) 20.5%
Change in fund balances (225,950) 1,128,565 1,354,515 -499.5%
Beginning Fund Balance 1,767,280 1,767,280
Ending Fund Balance $ 1,541,330 $ 2,895,845 $ 1,354,515 187.9%
EXPENDITURES BY PROJECT:
Park Acquisitions 1,400,000 25,733 (1,374,267) 1.8%
Open Space Improvements 500,000 (500,000) 0.0%
Park Improvements 405,000 153,967 (251,033) 38.0%
Parks Maintenance - 76,298 76,298
Arts Projects 50,000 98,351 48,351 196.7%
Multipurpose trails 50,000 (50,000) 0.0%
Tukwila Pond 100,000 40,489 (59,511) 40.5%
Other 151 151
Total Expenditures by Project 2,505,000 394,989 (2,110,011) 15.8%
35
City of Tukwila
Facility Replacement Fund 302 - Revenue and Expenditures
As of December 31, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
Miscellaneous Revenue
Investment earnings $ 10,000 $ 2,629 $ (7,371) 26.3%
Total Miscellaneous Revenue 10,000 2,629 (7,371) 26.3%
Sale of Capital Assets
400,000 867,500
467,500 216.9%
Total Revenues
410,000 870,129
460,129 212.2%
EXPENDITURES:
41 Professional Services
47 Public Utility Services
Total Operating Expenses
Transfers Out
35,000 9,767
(25,233) 27.9%
11,562 11,562
35,000 21,329
790,000 786,184
(13,671) 60.9%
(3,816) 99.5%
Total Expenditures
825,000 807,512 (17,488) 97.9%
Change in fund balances
Beginning Fund Balance
(415,000) 62,617
1,867,144 1,867,144
477,617 -15.1%
Ending Fund Balance
$ 1,452,144 $ 1,929,761 $ 477,617 132.9%
36
City of Tukwila
General Governmnet Improvements Fund 303 - Revenue and Expenditures
As of December 31, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
Miscellaneous Revenue
Investment earnings $ 500 $ 700 $ 200 140.0%
Total Miscellaneous Revenue 500 700 200 140.0%
Transfers In 300,000
300,000 - 100.0%
Total Revenues
300,500 300,700 200 100.1%
EXPENDITURES:
2* Benefits (31) (31)
41 Professional Services 90,000 (90,000) 0.0%
48 Repairs and Maintenance - 135,346 135,346
Total Operating Expenses 90,000 135,315 45,315 150.4%
Capital Expenses
6" Capital Outlay
Total Capital Expenses
150,000
(150,000) 0.0%
150,000
(150,000) 0.0%
Total Expenditures 240,000
135,315 (104,685) 56.4%
Change in fund balances
Beginning Fund Balance
Ending Fund Balance
60,500 165,385
512,648 512,648
104,885 273.4%
$ 573,148 $ 678,033 $ 104,885 118.3%
EXPENDITURES BY PROJECT:
TCC -Retrofit HVAC Chiller 10,000 17,013 7,013 170.1%
TCC -Exterior Paint/Stain Building 140,000 118,333 (21,667) 84.5%
City Hall Campus Seismic Study 40,000 (40,000) 0.0%
Other 50,000 (31) (50,031) -0.1%
Total Expenditures by Project 240,000 135,315 (104,685) 56.4%
37
City of Tukwila
Fire Impact Fees Fund 304- Revenue and Expenditures
As of December 31, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
Charges for Sevices
Fire Impact Fees $ 300,000 $ 25,383 $ (274,617) 8.5%
Total Charges for Services 300,000 25,383 (274,617) 8.5%
Miscellaneous Revenue
Investment earnings
Total Miscellaneous Revenue
500
(500) 0.0%
500
(500) 0.0%
Total Revenues 300,500
25,383 (275,117) 8.4%
EXPENDITURES:
Transfers Out
300,000 25,383
(274,617) 8.5%
Total Expenditures
300,000 25,383
(274,617) 8.5%
Change in fund balances 500 (500) 0.0%
Beginning Fund Balance
Ending Fund Balance $ 500 $ - $ (500) 0.0%
38
City of Tukwila
Public Safety Plan Fund 305- Revenue and Expenditures
As of December 31, 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 $ 100.0%
Excise Tax 500,000 567,617 67,617 113.5%
Total Intergovernmental Revenue 800,000 867,617 67,617 108.5%
Miscellaneous Revenue
Investment earnings
Proceeds from sales of Capital Assets
Total Miscellaneous Revenue
Transfers In
40,000 1,378
5,565,000 261,845
(38,622)
(5,303,155)
3.4%
4.7%
5,605,000 263,223
374,750 100,130
(5,341,777) 4.7%
(274,620) 26.7%
Total Revenues
6,779,750 1,230,970 (5,548,780) 18.2%
EXPENDITURES:
35 Small Tools and Minor Equipment
41 Professional Services
45 Operating Rentals & Leases
47 Public Utility Services
48 Repairs & Maintenance
6* Capital Outlay
Transfer Out
174,000
725,000
108,691
12,057
12,938
5,748
5,845
2,184,052
(65,309)
12,057
12,938
5,748
5,845
1,459,052
62.5%
301.2%
899,000 2,329,331
2,068,817 1,988,230
1,430,331 259.1%
(80,587) 96.1%
Total Expenditures
2,967,817 4,317,561
1,349,744 145.5%
Change in fund balances
Beginning Fund Balance
3,811,933 (3,086,590)
3,164,263 3,164,263
(6,898,523) -81.0%
Ending Fund Balance $ 6,976,196 $
77,672 $ (6,898,523) 1.1%
EXPENDITURES BY PROJECT:
Fire Station 52
Justice Center
Fire Station 51
Fire Equipment & Apparatus
Fire Station 54
Debt Service Transfer
Transfer for Teen/Senior Intergen Center
Total Expenditures by Project
525,000
200,000
574,000
1,068,817
600,000
1,267,324
863,824
123,279
376,266
18,051
1,068,817
600,000
742,324
663,824
123,279
(197,734)
18,051
241.4%
431.9%
65.6%
100.0%
100.0%
2,967,817 4,317,561
1,349,744 145.5%
39
City of Tukwila
City Facilities Fund 306- Revenue and Expenditures
As of December 31, 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 $
5,384
5,384
100.0%
2,850,000 2,855,384
Transfers In 1,750,000
5,384 100.2%
1,750,000 100.0%
Total Revenues
4,600,000 4,605,384
5,384 100.1%
EXPENDITURES:
41 Professional Services
6* Capital Outlay
Transfer Out
600,000
5,862,408 6,106,202
(600,000) 0.0%
243,794 104.2%
6,462,408 6,106,202 (356,206) 94.5%
Total Expenditures
6,462,408 6,106,202 (356,206) 94.5%
Change in fund balances
Beginning Fund Balance
(1,862,408) (1,500,818)
5,000,862 5,000,862
361,590 80.6%
Ending Fund Balance
$ 3,138,454 $ 3,500,044 $ 361,590 111.5%
EXPENDITURES BY PROJECT:
Public Works Shops
Minkler Improvements
Intergenerational Teen/Senior Center
5,862,408 5,744,843 (117,565) 98.0%
- 40,491 40,491
600,000 320,867 (279,133) 53.5%
Total Expenditures by Project 6,462,408 6,106,202 (356,206) 94.5%
40
City of Tukwila
Water Fund 401 - Revenue and Expenditures
As of December 31, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
Charges for Services
Water Sales $ 6,664,000 $ 6,771,116 $ 107,116 101.6%
Security - 210 210
Total Charges for Services
6,664,000 6,771,326
107,326 101.6%
Miscellaneous Revenue
Investment earnings 38,000 23,820 (14,180)
Connection Fees 20,000 67,865 47,865
Sale of Capital Assets - 9,174 9,174
Other - 405 405
Total Miscellaneous Revenue
62.7%
339.3%
58,000 101,264 43,264 174.6%
Total Revenues
6,722,000 6,872,590
150,590 102.2%
EXPENDITURES:
11 Salaries 671,284 531,880 (139,404) 79.2%
12 Extra Labor 4,000 1,987 (2,013) 49.7%
13 Overtime 10,000 15,551 5,551 155.5%
2* Benefits 338,031 307,429 (30,602) 90.9%
31 Office and Operating Supplies 144,700 106,208 (38,492) 73.4%
33 Water Purchased for Resale 3,352,000 2,688,048 (663,952) 80.2%
35 Small Tools and Minor Equipment 15,000 4,010 (10,990) 26.7%
41 Professional Services 934,250 218,592 (715,658) 23.4%
42 Communication 7,000 7,982 982 114.0%
43 Travel 1,500 625 (875) 41.7%
44 Advertising - 1,332 1,332 -
45 Operating Rentals and Leases 139,269 145,074 5,805 104.2%
46 Insurance 18,069 18,657 588 103.3%
47 Public Utility Services 32,000 26,499 (5,501) 82.8%
48 Repairs and Maintenance 19,000 129,034 110,034 679.1%
49 Miscellaneous 1,033,500 1,084,534 51,034 104.9%
Total Operating Expenses 6,719,603 5,287,442 (1,432,161) 78.7%
Capital Expenses
6* Capital Outlay 810,000 5,385 (804,615) 0.7%
7* Debt Service Principal 135,945 121,492 (14,453) 89.4%
8* Debt Service Interest 7,753 8,567 814 110.5%
Transfer Out
Indirect Cost Allocation
953,698 135,444 (818,254) 14.2%
404,832 402,541 (2,291) 99.4%
698,111 698,111 100.0%
Total Expenditures
8,776,244 6,523,538
(2,252,706) 74.3%
Change in fund balances
Beginning Fund Balance
(2,054,244) 349,052
6,441,207 6,441,207
2,403,296 -17.0%
Ending Fund Balance
$ 4,386,963 $ 6,790,260 $ 2,403,296 154.8%
41
City of Tukwila
Sewer Fund 402 - Revenue and Expenditures
As of December 31, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
Charges for Services
Sewer Sales
Total Charges for Services
$ 9,952,000 $ 9,422,525 $ (529,475) 94.7%
9,952,000 9,422,525 (529,475) 94.7%
Miscellaneous Revenue
Investment earnings 55,000 90 (54,910) 0.2%
Connection Fees 25,000 163,200 138,200 652.8%
Total Miscellaneous Revenue 80,000 163,290 83,290 204.1%
Total Revenues
10,032,000 9,585,815
(446,185) 95.6%
EXPENDITURES:
11 Salaries 673,038 707,814 34,776 105.2%
12 Extra Labor - 1,924 1,924 -
13 Overtime 7,000 5,305 (1,695) 75.8%
2* Benefits 309,020 304,691 (4,329) 98.6%
31 Office and Operating Supplies 22,600 14,031 (8,569) 62.1%
33 Metro Sewage Treatment 4,977,000 4,173,212 (803,788) 83.8%
35 Small Tools and Minor Equipment 5,000 958 (4,042) 19.2%
41 Professional Services 582,100 352,564 (229,536) 60.6%
42 Communication 6,000 7,607 1,607 126.8%
43 Travel 2,000 72 (1,928) 3.6%
44 Advertising - 2,690 2,690 -
45 Operating Rentals and Leases 89,752 92,020 2,268 102.5%
46 Insurance 9,035 9,329 294 103.3%
47 Public Utility Services 46,000 39,274 (6,726) 85.4%
48 Repairs and Maintenance 45,000 420,368 375,368 934.2%
49 Miscellaneous 1,285,700 1,184,097 (101,603) 92.1%
Total Operating Expenses 8,059,245 7,315,956 (743,289) 90.8%
Capital Expenses
6* Capital Outlay 2,625,000 1,040,818 (1,584,182) 39.7%
7* Debt Service Principal 330,886 330,886 0 100.0%
8* Debt Service Interest 20,786 23,072 2,286 111.0%
Transfer Out
Indirect Cost Allocation
2,976,672 1,394,776 (1,581,896) 46.9%
750,730 749,449 (1,281) 99.8%
588,149 588,149 100.0%
Total Expenditures
12, 374, 796 10, 048, 330
(2,326,466) 81.2%
Change in fund balances
Beginning Fund Balance
(2,342,796) (462,515)
13, 364, 976 13, 364, 976
1,880,281 19.7%
Ending Fund Balance
$ 11,022,180 $ 12,902,461 $ 1,880,281 117.1%
42
City of Tukwila
Golf Course Fund 411 - Revenue and Expenditures
As of December 31, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
General Revenue
Excise Taxes $ 3,000 $ 2,895 $ (105) 96.5%
Total General Revenue 3,000 2,895 (105) 96.5%
Charges for Services
Sale of Merchandise 167,942 184,398 16,456 109.8%
Green Fees, Instruction 1,588,697 1,652,636 63,939 104.0%
Total Charges for Services 1,756,639 1,837,034 80,395 104.6%
Miscellaneous Revenue
Investment earnings 1,000 943 (57) 94.3%
Rents and Concessions 437,361 427,601 (9,760) 97.8%
Other 20,000 435 (19,565) 2.2%
Total Miscellaneous Revenue 458,361 428,979 (29,382) 93.6%
Transfers In 300,000 300,000 - 100.0%
Total Revenues 2,518,000 2,568,908 50,908 102.0%
EXPENDITURES:
11 Salaries 696,731 735,090 38,359 105.5%
12 Extra Labor 85,000 42,421 (42,579) 49.9%
13 Overtime 1,010 9,540 8,530 944.6%
2* Benefits 348,107 340,420 (7,687) 97.8%
31 Office and Operating Supplies 84,000 134,702 50,702 160.4%
34 Items purcashed for resale 139,000 151,331 12,331 108.9%
35 Small Tools and Minor Equipment 92,000 86,597 (5,403) 94.1%
41 Professional Services 4,000 101,393 97,393 2534.8%
42 Communication 5,600 7,669 2,069 136.9%
43 Travel 500 - (500) 0.0%
44 Advertising 5,000 11,073 6,073 221.5%
45 Operating Rentals and Leases 37,500 33,962 (3,538) 90.6%
46 Insurance 18,069 20,428 2,359 113.1%
47 Public Utility Services 71,700 77,679 5,979 108.3%
48 Repairs and Maintenance 80,000 39,495 (40,505) 49.4%
49 Miscellaneous 78,500 76,674 (1,826) 97.7%
Total Operating Expenses 1,746,717 1,868,473 121,756 107.0%
Capital Expenses
6* Capital Outlay
Transfer Out
Indirect Cost Allocation
50,000 234,871 184,871 469.7%
50,000 234,871 184,871 469.7%
500 500 - 100.0%
206,798 206,798 100.0%
Total Expenditures 2,004,015 2,310,642 306,627 115.3%
Change in fund balances 513,985 258,265 (255,720) 50.2%
Beginning Fund Balance 542,239 542,239
Ending Fund Balance $ 1,056,224 $ 800,505 $ (255,720) 75.8%
43
City of Tukwila
Surface Water Fund 412 - Revenue and Expenditures
As of December 31, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
Charges for Services
Surface Water Sales
Total Charges for Services
Intergovernmental Revenue
Miscellaneous Revenue
Investment earnings
Total Miscellaneous Revenue
$ 7,000,000 $ 7,021,365 $
21,365 100.3%
7,000,000 7,021,365
1,833,000 1,540,242
50,000 8,137
21,365 100.3%
(292,758) 84.0%
(41,863) 16.3%
50,000 8,137
(41,863) 16.3%
Total Revenues
8,883,000 8,569,744
(313,256) 78.5%
EXPENDITURES:
11 Salaries 1,131,410 1,115,957 (15,453) 98.6%
12 Extra Labor 8,000 5,334 (2,666) 66.7%
13 Overtime 13,000 11,384 (1,616) 87.6%
2" Benefits 549,898 547,128 (2,770) 99.5%
31 Office and Operating Supplies 137,500 28,562 (108,938) 20.8%
35 Small Tools and Minor Equipment 6,500 3,315 (3,185) 51.0%
41 Professional Services 2,714,900 760,156 (1,954,744) 28.0%
42 Communication 7,000 6,408 (592) 91.5%
43 Travel 2,000 1,181 (819) 59.1%
44 Advertising - 1,265 1,265
45 Operating Rentals and Leases 288,324 293,404 5,080 101.8%
46 Insurance 27,104 27,996 892 103.3%
47 Public Utility Services 107,020 63,329 (43,691) 59.2%
48 Repairs and Maintenance 39,000 83,022 44,022 212.9%
49 Miscellaneous 798,000 809,017 11,017 101.4%
Total Operating Expenses 5,829,656 3,757,458 (2,072,198) 64.5%
Capital Expenses
6* Capital Outlay 1,815,000 2,683,638 868,638 147.9%
7* Debt Service Principal 289,792 278,217 (11,575) 96.0%
8* Debt Service Interest 8,046 8,107 61 100.8%
Transfer Out
Indirect Cost Allocation
2,112,838 2,969,962 857,124 140.6%
567,421 564,254 (3,168) 99.4%
622,199 622,199 - 100.0%
Total Expenditures
9,132,114 7,913,872
(1,218,242) 86.7%
Change in fund balances
Beginning Fund Balance
(249,114)
4,883,236
655,872
4,883,236
904,986 -263.3%
Ending Fund Balance
$ 4,634,122 $ 5,539,108 $ 904,986 119.5%
44
City of Tukwila
Equipment Rental/Replacement Fund 501
As of December 31, 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 $ 1,938,418 $ 1,633,350 $ (305,068) 84.3%
Equipment Replacement Charges 401,400 401,401 1 100.0%
Total Charges for Services 2,339,818 2,034,751 (305,067) 87.0%
Miscellaneous Revenue
Investment earnings 20,000 6,171 (13,829) 30.9%
Insurance Proceeds 20,000 184,443 164,443 922.2%
Total Miscellaneous Revenue 40,000 190,614 150,614 476.5%
Sale of Capital Assets 5,000 102,400 97,400 2048.0%
Transfers In 426,000 345,413 (80,587) 81.1%
Total Revenues
2,810,818 2,673,177
(137,641) 95.1%
EXPENDITURES:
11 Salaries 371,554 323,032 (48,522) 86.9%
12 Extra Labor 32,000 (32,000) 0.0%
13 Overtime 1,875 7,314 5,439 390.1%
2* Benefits 224,472 203,671 (20,801) 90.7%
31 Office and Operating Supplies 3,000 5,698 2,698 189.9%
34 Items Purchased for Resale 655,000 514,145 (140,855) 78.5%
35 Small Tools and Minor Equipment 7,500 6,484 (1,016) 86.5%
41 Professional Services 5,500 3,234 (2,266) 58.8%
42 Communication 5,500 4,691 (809) 85.3%
43 Travel 1,500 2,357 857 157.1%
45 Operating Rentals and Leases 73,164 59,289 (13,875) 81.0%
46 Insurance 99,000 96,446 (2,554) 97.4%
48 Repairs and Maintenance 120,000 52,926 (67,074) 44.1%
49 Miscellaneous 20,000 35,226 15,226 176.1%
64 Capital Outlay 1,609,400 762,958 (846,442) 47.4%
Indirect Cost Allocation 330,403 330,403 100.0%
Total Expenditures
3,559,868 2,407,873
(1,151,995) 67.6%
Change in fund balances
Beginning Fund Balance
(749,050) 265,305 1,014,355 -35.4%
4,349,783 4,349,783
Ending Fund Balance $ 3,600,733 $ 4,615,087 $ 1,014,355 128.2%
45
City of Tukwila
Insurance Fund 502 - Revenue and Expenditures
As of December 31, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
Charges for Services
Employee Benefit Programs $ 1,000 $ 352 $ (648) 35.2%
Total Charges for Services 1,000 352 (648) 35.2%
Miscellaneous Revenue
Investment earnings 30,000 5,877
Employer Trust Contributions 7,927,924 7,161,351
Employee Trust Contibutions 160,000 202,186
(24,123)
(766,573)
42,186
19.6%
90.3%
126.4%
Total Miscellaneous Revenue 8,117,924 7,369,413
(748,511) 90.8%
Total Revenues
8,118,924 7,369,765
(749,159) 90.8%
EXPENDITURES:
25 Medical, Dental, Life, Optical
41 Professional Services
49 Miscellaneous
7,836,633
100,000
21,000
Indirect Cost Allocation 178,821
6,587,724
82,500
10,470
(1,248,909)
(17,500)
(10,530)
84.1%
82.5%
49.9%
178,821 - 100.0%
Total Expenditures
8,136,454 6,859,515
(1,276,939) 84.3%
Change in fund balances
Beginning Fund Balance
(17,530) 510,250
87,542 87,542
527,780 -2910.7%
Ending Fund Balance $ 70,012 $ 597,792 $ 527,780 853.8%
46
City of Tukwila
LEOFF Insurance Fund 503 - Revenue and Expenditures
As of December 31, 2021
2021
Variance
Annual Actual Over/(Under) % of Annual
Budget YTD Results Budget Budget
REVENUE:
Miscellaneous Revenue
Investment earnings $ 1,000 $ 405 $ (595) 40.5%
Employer Trust Contributions 315,000 270,249 (44,751) 85.8%
Total Miscellaneous Revenue 316,000 270,654 (45,346) 85.7%
Total Revenues
316,000 270,654
(45,346) 85.7%
EXPENDITURES:
25 Medical, Dental, Life, Optical 469,500
41 Professional Services 5,000
49 Miscellaneous 500
Indirect Cost Allocation 11,920
331,071
(138,429) 70.5%
(5,000) 0.0%
(500) 0.0%
11,920 100.0%
Total Expenditures
486,920 342,991 (143,929) 70.4%
Change in fund balances
Beginning Fund Balance
(170,920) (72,336)
336,595 336,595
98,584 42.3%
Ending Fund Balance $ 165,675 $ 264,258 $ 98,584 159.5%
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48
City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Finance and Governance Committee
FROM: Vicky Carlsen, Finance Director
Julie Hatley, ARPA Funds Analyst
CC: Mayor Ekberg
DATE: May 23, 2022
SUBJECT: 2021 American Rescue Plan Act (ARPA) Fund expenditures and benefits to
the community
ISSUE
Staff is reporting 2021 ARPA-funded expenditures, and includes information detailing the
benefits of the expenditures to the community, per 2021 allocations approved by City Council in
November 2021.
BACKGROUND
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. The City was allocated $5.68 million with the first half received in June
of 2021. The second half will be received in June of 2022. Funds must be spent or contractually
committed by December 31, 2024.
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. Funds used
under this category may only be used to restore services or projects that were reduced
or eliminated due to revenue lost due to COVID. In other words, there must be a
- 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 was released in January 2022, with updates to
the ARPA Final Rule provided by the US Treasury in April 2022. The 2022 updates include
expanded categories under which ARPA funds can be used to benefit communities. And allows
governments to qualify individuals and small business owners for direct assistance by assuming
49
INFORMATIONAL MEMO
Page 2
the resident or owner is impacted or disproportionately impacted by the covid-19 pandemic if
they reside or have a business located in a Qualified Census Tract (QCT). Contracts and
subrecipients for ARPA-funded expenditures are required to be compliant to US Treasury ARPA
requirements.
On March 14, 2022, staff introduced ARPA Funds Analyst to the Finance & Governance
committee that included a presentation and question/answer session regarding the general
documentation, processes, and tracking techniques required for accurate and federally
compliant recordkeeping and reporting. ARPA Funds Analyst collects, monitors, and tracks each
individual ARPA-funded expenditure by invoices, receipts and vouchers against GL reports,
researches and collaborates across departments, and reconciles all individual expenditures and
maintains an up-to-date record of expenditures per Council -approved allocation. Analyst
successfully reported the City's first year of ARPA expenditures and community projects to the
US Treasury as required by federal guideline.
DISCUSSION
Recap of 2021 Activity
The table below outlines all 2021 ARPA-funded expenditures per Council -approved allocation
that occurred during the allowable period of March 3, 2021 to December 31, 2021. Benefits of
the expenditures to the community is included, plus further details as provided by the
department. Each expenditure meets ARPA compliance requirements and directly or indirectly
benefits the visitors, residents and business owners in our community as noted below. Planned
and known expenditures for 2022 are also included, as provided by the department.
2021
Allocation
Recipients
Total
2021
Expended
Total
2021
Allocation
Benefits to
Community
Additional Details
SeeClickFix
$15,689
$15,000
See Click Fix provides a
web and mobile
application for residents
and stakeholders to
report issues to the
City. It equitable as it
serves as a work intake
tool and outcomes can
be measured e.g time to
resolve by
neighborhood.
https://www.tukwilawa.gov/residents/engage/tukwila-
works/
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INFORMATIONAL MEMO
Page 3
2021
Allocation
Recipients
Total
2021
Expended
Total
2021
Allocation
Benefits to
Community
Additional Details
Business
Assistance
$10,000
$15,000
Supported equitable
access to resources,
addresses the negative
economic impact of
Covid-19, stimulates our
local economy, keeps
businesses open,
sustains and creates
jobs, strengthens
economic & social
relationships, and
increases tax revenue.
Pre-ARPA 2020 and 2021 Business Assistance:
• 27 childcare businesses were approved and each
given $1,000 grant in 2020.
• 50+ emails sent to all Tukwila businesses notifying
them of resources and helpful marketing materials.
• Initiated 110 telephone surveys, and 900+ emails
with links for online survey to learn negative impacts
of covid on businesses and identify barriers to
stabilization.
ARPA-Funded 2021 Business Assistance:
• Contracted Southside Chamber of Commerce to
provide education, translations, and assist small
business owners to complete EIDL Grant
Applications.
• 7 businesses completed EIDL Grants with
assistance (fashion boutique, bookkeeping service,
shopping center, credit union, law office, daycare,
and cleaning service).
• 875 emails sent to small businesses for
resources/grant education with translations provided
in Vietnamese, and Spanish.
• Social media impressions recorded for small
business resources/grant education in 3 languages
(English, Vietnamese, and Spanish). Instagram 246.
Facebook 595. Linkedln 63. Twitter 145. YouTube
Video 20.
Rent/Utility
Assistance
$0
$0
Supported equitable
access to resources,
addresses the negative
economic impacts of
Covid-19 on impacted
and disproportionately
impacted residents,
provides eviction
prevention and
promotes stabilization,
prevents utility shut offs,
and strengthens
economic & social
relationships in our
community.
ARPA funds will be used in 2022.
In 2021 other funds were used to assist:
Individual households = 231
Total rent assistance = $231,092
Total utility assistance = $46,255
Dark Trace
Cyber
Security
$21,909
$25,000
Provides data protection
and maintains citizen
trust and confidence by
protecting City finances
and intellectual
property.
Applies artificial intelligence to detect and stop
anomalous activity (e.g. ransomware) on our
network.
Build out
chamber/conf
rooms
$13,283
$18,000
Provided residents
equitable access to
council chambers and
conference rooms for
online security, social
distancing, and improve
video/audio access for
residents and remote
employees.
Installed HDMI/SDI conversion equipment and
installed 360-Degree,1080p HD Smart Video
Conference cameras, microphones, and speakers.
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INFORMATIONAL MEMO
Page 4
2021
Allocation
Recipients
Total
2021
Expended
Total
2021
Allocation
Benefits to
Community
Additional Details
Leadership
Initiatives
(formerly
Community
Connectors)
$0
$0
The purpose is to
elevate, develop and
support Tukwila
community leaders. The
program will incorporate
a shared holistic
approach that will
consist of discussions of
real-world lived
experiences among
Tukwila's diverse
community members.
The program will
provide necessary tools
to understand City
services, policies and
programs emphasizing
professional and
personal advocacy.
Per Coordinator Neisha Fort -Brooks, programming
to begin late Summer 2022. Web page planning is
happening now.
ARPA Funds
Analyst
$0
$0
Hired January 2022 to
maximize APRA fund
use, provide assistance
and guidance on use of
funds, provide ongoing
status updates/reports,
ensure accounting and
appropriation of ARPA
funds are in accordance
with City mission,
policies and ordinances,
and adhere to Federal
requirements for
beneficiaries,
expenditures, contracts,
monitoring, and
reporting.
ARAP Funds Analyst will also assist the budgeting
process by analyzing revenues to determine how
covid has and continues to affect the City's revenue
streams.
Summer
Camp
$50,618
$50,000
Restores portion of cut
Summer Camp
programs, and frozen
staff positions, that
support youth
continuing education
over summer. Camp
helps children improve
their confidence,
independence, healthy
living with active play,
environmental
awareness, social skills,
and leadership.
69 children participated in Camp Tukwilly in 2021.
In 2022, ARPA funds will be used to restore Tenn
Venture Camp and add Preschool summer
programming to address decreased student
readiness for school due to the pandemic.
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INFORMATIONAL MEMO
Page 5
2021
Allocation
Recipients
Total
2021
Expended
Total
2021
Allocation
Benefits to
Community
Additional Details
Before &
After School
$41,275
$84,000
Restored portion of cut
After School programs,
and frozen staff
positions, that support
emotional, social,
cognitive & academic
development, reduce
risky behaviors,
promote physical health,
and provide a safe and
supportive environment
for youth.
40 Students participated in After School
programming September to December 2021.
In 2022, ARPA funds will be used to increase
capacity of the program to add back Before School
programming and fully restore Preschool offerings.
ARPA will also restore Winter Break for Students.
Park
Maintenance
Staff
$76,910
$80,000
Additional park staff
hired using ARPA
funding contributed to
improve the overall
maintenance and safety
of parks, playgrounds,
and trails for residents
and visitors. Staff
assisted with cleaning
up garbage, vandalism
and homeless
encampments leading
to improved safety and
public health.
Additional staffing allowed for reactivation of park
shelter rentals for user groups.
Permit
Processing
Staff
$112,185
$125,000
Restored frozen staff
positions for equitable
and efficient permit
processing for residents
& businesses making
infrastructure
investments by reducing
potential hazards of
unsafe construction,
ensures public health,
welfare, & safety, and
reduces the likelihood of
injury to property owner,
visitors, & future
owners.
ARPA funds in 2021 added back two Permit
Processing employees with the benefit of:
-Reducing backlog which decreased the time
required to process a permit (Permit Techs are the
front end and back end of each permit).
-Easing the transition to electronic permitting that
began in 2020. We were able to implement changes
and identify any gaps in process much quicker.
-Better planning for training/cross-training for job
processes which included land use permits, fire
permits, and public works permits. And allowed a
smoother transition with one employee retiring.
Fire - OT for
Minimum
Staffing
$330,066
$225,000
Supported firefighter
staffing levels for the
protection of life and
property including victim
rescue, fire control, and
property conservation.
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INFORMATIONAL MEMO
Page 6
2021
Allocation
Recipients
Total
2021
Expended
Total
2021
Allocation
Benefits to
Community
Additional Details
Street
Maintenance
Staff
$45,367
$167,500
Restored frozen staff
positions for routine
maintenance to keep
overall costs down,
maintain City
infrastructure & road
safety, preserve road
strength & quality,
ensure proper drainage,
prevent washboarding &
potholes, and maintain
equitable community
access.
In early 2021, Street Department reports just trying
to keep up with community complaints.
Using ARPA funds in 2021 to restore two Street
Maintenance positions enabled the restart of work
put off due to pandemic -related short staffing. This
includes:
-Maintenance of vegetation along street surfaces in
islands, sidewalks, and sides of the roadway
(Spraying & pulling weeds, trimming plants, and
adding mulch to plant beds). Department is still
trying to catch up from work -time lost during
pandemic.
-Guardrail damage, that had to be coned off due to
pandemic cuts, have been repaired:
• 9 sections and post on 66th Ave bridge over 1-405
• 14 sections and post at West Marginal Place
• 3 sections and post at Ryan Way/47th
• West Valley Highway
-Cleaning homeless camps, to remove debris and
improve safety, was unable to be done without
ARPA funding. This is now done monthly.
• Tukwila international BLVD open field next to Shag
• Tukwila international BLVD and 146th
• New pedestrian bridge off of West Valley Highway
• Strander Bridge.
-Pressure washing bus stops on Tukwila
International BLVD can now be done 2 x per month.
Traffic
Calming
$100,000
$100,000
Funded equipment and
engineering to reduce
traffic speed, reduce
vehicle collisions,
improve safety for
pedestrians and
cyclists, reduce
environmental impacts,
increase neighborhood
interaction and
revitalization, and
increase property
values.
Traffic Calming used ARPA funds in 2021 to:
• Purchase radar driver feedback signs and Rapid
Flashing Beacon Crosswalk systems to install where
needed.
• Speed cushions and signs were purchased, with
installation at 53rd.
• Construction of RRFB at 150th and 46th Ave S by
Thorndyke elementary school.
• Started Allentown, Cascade View, Tukwila
elementary, impact charter school conversations
with engineers in November/December 2021.
Totals for
2021:
$817,302
$904,500
2021 ARPA Allocations Total
$904,500
2021 ARPA Expenditures Total
$817,302
Under 2021 ARPA Allocation by:
$87,198
Total 2021 ARPA Allocations Approved
$904,500
Total 2022 ARPA Allocations Approved
$2,860,000
2 -Year ARPA Total Allocations Approved
$3,764,500
Total ARPA Award
$5,685,000
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INFORMATIONAL MEMO
Page 7
Next Steps
Expenditures will continue to be tracked and reconciled by ARPA Funds Analyst in preparation
for the next required reporting period with the federal government. The next reporting period for
the City will be April 30, 2023, and will include activity beginning April 1, 2022 through March 31,
2023.
Analyst will perform budget projection tasks to maximize use of ARPA funds as we work to
address the negative economic impacts of COVID-19 on our community.
In addition to continued monitoring and tracking of ARPA-related expenditures, Analyst will also
analyze various revenue sources that have been impacted by COVID-19 over the next few
months. The analysis will help to fine-tune the revenue budget for the 2023-2024 biennium.
Finally, if the Balancing Act tool is well received by the community, a simulation can be
developed to gather input on priorities for use of remaining ARPA funds.
RECOMMENDATION
Discussion only.
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