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HomeMy WebLinkAboutFIN 2022-06-27 Item 1B - Budget - 2023-2024 Biennial Budget Process Updateof Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM TO: Finance and Governance Committee FROM: Vicky Carlsen, Finance Director CC: Mayor Ekberg DATE: January 18, 2022 SUBJECT: 2023 — 2024 Biennial Budget Process Updated June 21, 2022 ISSUE Review process associated with the development and adoption of the 2023 - 2024 biennial budget. BACKGROUND and DISCUSSION Activities to Date As of January 1, we are live with Phase I of our new financial software system, Finance Enterprise. Phase I includes general ledger, accounts payable, accounts receivable, and cashiering. Staff will be able to utilize the new system for some, but not all budgeting processes. The system will provide higher accuracy and better tracking of changes as the budget is drafted. Until payroll is implemented, we will still need to calculate labor costs using Excel. We have also outlined several touch points with City Council in the first few months of the year; prior to budget review session. The touch points are an opportunity to discuss various aspects of the budget and budget process prior to formal review. The following areas have been identified and staff is requesting input from the Committee on these and/or other ideas for touch points. - City structure from a budgeting perspective including existing policies, best practices, bond rating, etc. - City revenues including historical data, restrictions, limitations on growth, and how each major revenue source is utilized - Labor and other costs the City has little or no control over - Capital projects overview including prioritization and funding options - Proposed budget process and calendar Public Outreach The City Council and Administration both desire community engagement early in the budget process so that community has the ability to participate and provide input before decisions are made. Due to the ongoing effects of the pandemic, the current plan is for online opportunities. If it is deemed safe to meet in-person at a later date, in-person opportunities can always be added. Public outreach possibilities include: 13 INFORMATIONAL MEMO Page 2 - Online survey - Virtual community meetings - Mail -based outreach - Feedback via the website, social media, and phone Next Steps Next steps include developing a budget calendar that incorporates Council Committee touches on the budget, workshops with the full Council, and due dates for each element of the budget process. As a reminder, the budget must be adopted prior to the end of 2022 in order for the City to have authority to meet financial obligations. The last City Council meeting of the year is anticipated to be December 12, 2022. New Information as of June 2022 Since the first touch with the Finance & Governance Committee in January, a number of budget related activities have been completed and several are currently underway. Budget Workshops Three workshops and an outreach briefing have been conducted. A binder of all materials from the workshops will be provided in the near future. • March 7, 2022 — Structure of City Funds, Financial Policies, and Bond Rating • May 2, 2022 — City Revenues • May 16, 2022 — Budget Outreach Overview • June 6, 2022 — Capital Projects Community Outreach Community outreach is currently underway. Staff is meeting with as many boards and commissions as possible over the next several weeks. A Council -led Town Hall is also planned for July. As part of the outreach efforts, a new tool, Balancing Act is being introduced and everyone is encouraged to complete it. The tool provides the community the ability to indicate their priorities for services and how they would like to see the budget balanced: reducing lower priority services, adding a new revenue source or increasing an existing revenue stream, or a combination. Staff has also implemented another tool for in-person events that allows the community to provide input on their top five priority services as well as thoughts on revenues or reduction in existing services. This will also be available online to ensure there are multiple ways for community members to provide input. This initial round of community outreach is planned to be wrapped up by the end of July so that there will be time to review and consider how best to utilize the information. However, we expect community engagement to continue throughout the budget process through adoption. ERP Budget Module and Program Budgeting Configuration of the new budgeting module is underway and staff is testing the new process now. Departments are starting to draft initial budget requests by program. As part of configuring the new budget module, staff has reviewed and updated the list of programs that will be used for priority -based budgeting purposes. Priority -based 14 INFORMATIONAL MEMO Page 3 budgeting (PBB) was first incorporated into the City's budget process with the 2019-2020 biennial budget. The City had the opportunity to utilize program budgets in 2020 when the pandemic began. With a significant decline in revenue expected, the City was able to use programs as one tool to reduce expenditures. the experience gained during 2020 has allowed the City to refine the programs so that they are more effective in communicating city services. The updated program list will reflect services on a city-wide perspective rather than by department only. The updated list will better show how resources are allocated to programs and services that provide the greatest value to our residents, which will also help better evaluate alignment with strategic and community priorities. This perspective is a pathway to more strategic decision-making regarding levels of service. Attachment A is the updated program catalogue that staff will be utilizing to submit budget requests. Roles and Responsibilities With the 2023-2024 budget process well underway, it is a good time to review the roles and responsibilities of staff, administration, and Council. City Council has the role of setting policy and confirming that the budget meets the direction of the policy by adopting the budget. City Council also has the role of monitoring the budget to ensure that expenditures conform to the budget and desired results are met. The role of the Mayor is to propose the policy direction at the beginning of the process and to oversee the organizational strategy to implement the policy. Departments, including the Finance Department, develop the operational strategy to meet policy direction set by Council. Departments also provide the services that have been approved through the budget adoption process. Departments are also accountable for the day-to-day operations of providing the services. The Finance Department works with all departments to draft budgets within parameters outlined by Council and Administration. The Finance Department manages and ensures that the budget is balanced and adopted prior to the start of the new fiscal year. Budget Calendar Attachment B is an updated budget calendar for review. It includes the legally required dates the City must meet in order to comply with State law as well as internal dates for building the budget to ensure that the required dates are met. RECOMMENDATION upcoming budget cycle. Discussion only at this time. ATTACHMENTS Attachment A: Updated Program Catalog Attachment B: Updated 2023-2024 Biennial Budget Calendar 15 16 Program Name Program Description Accounts Payable Process invoices for payment, review department coding and data input, issue 1099s. Review and post purchase card transactions Acct Rec/Misc Billing/LID/etc. Tracks and reports outstanding balances owed to the City. Maintain Local Improvement District #33 database and manage assessment billing Administration General functions for standard operations of the department, including purchasing, timecards, budget development and oversight, culture and internal communications, recruiting and hiring, employee supervision and performance evaluations. Animal Control The City contracts with King County Animal Control to provide these services Benefit Plan Management Managing health, retirement and other benefits. Claims processing Boards/Commissions/ Committees Staffing, participating and other support for the successful development and administration of Board and Commission recruitment, trainings, and meetings. Also includes assisting with appointments and monitoring terms of appointment and trainig requirements. Receive applications and compiles memo for Mayor, schedule interviews, as requested, maintains a roster with all appointees and expiration dates, send memos for approved appointment for city council agenda, issue press releases, send thank you, regrets and/or congratulations letters to residents Budget/CIP Development Facilitate development of the biennial budget, review, and file budget with State Auditor. Process budget amendments. Plan and develop 6 -year CIP document addressing current and future city-wide capital needs. Business & Develpmt Attr/Rtntn Attracting businesses and developments to Tukwila. Building and maintaining relationships with businesses, including networking, providing general assistance, and helping businesses resolve issues related to the City. Business Application Svcs Business application which include financial, asset management (fleet, facilities, parks, and city infrastructure e.g. water, sewer, surface water and street), human resources support Business License Admin Provide customer service to both internal and external customers, review, and route applications to other departments for review before issuing licenses Business System Mgmt & Support Maintaining and supporting enterprise application relational databases to ensure integrity of application data Capital Asset Accounting Monitor, review and update capital asset records and transactions in preparation of financial reporting purposes including computation of depreciation Case Management The constellation of court rules, business practices, culture and governance, and staffing and technology infractructure assembled to achieve the objectives of timely, cost-effective, and procedural fairness. City Attorney Services Contracted City Attorney services City Policy Development Work on general City policies. Includes reviewing policy changes proposed by other departments, participating on policy development teams, and recommending policy changes. City Property Dev & Mngmnt Coordinating management, development, and/or sale of select city owned properties including the following: Healthpoint Health & Wellness Center, Newporter Site, Tukwila Village, George Long Shops, Minkler Shops, Old Fire Station 51, and Longacres. Civil Service Recruit & Hiring Recruitment, testing and hiring for Police and Fire Classification & Compensation Job descriptions, rep and non -rep Clubhouse Maintenance Facility maintennace at Foster Golf Links Clubhouse Code Enforcement Compliance with the City?s laws and regulations for land use, zoning, building, housing, landscaping and environmentally sensitive areas Communications & Community Eng Fosters more inclusive public participation and relationship building. Community Investment Providing Tukwila community members with resources to improve quality of life and access to opportunities. Community Policing Team The Community Policing Team (CPT) is a proactive team with the overarching goal of establishing a relationship between the Tukwila Police, residents, and business owners, allowing for a more proactive police role in the community. Patrolling on foot, bicycles, and via traditional vehicles, the team partners with community groups to identify opportunities for cooperation and increased safety Community Risk Reduction Fire Marshal Office processes, inspections, development review, CARES unit Construction Permit Review & Inspection Review Building, Plumbing, Electrical, Energy, and Mechanical Permits for compliance with State Building Code requirements 17 Council Agenda/Meeting Functns Administration, agenda production, agenda review and long-term planning, meeting facilitation, minutes, legislative history Council Legislative Support Oversees and coordinates with city staff in preparation for City Council meetings; Provides information to Council for their deliberation. Supports and implements Council policy decisions. Course Maintenance Execute maintenance tasks on PGA -rated Foster Golf Links, including maintenance of cart paths, course accessories, irrigation, landscape, sand bunkers, set course, turf, and equipment necessary to care for the course Court Interpreter Program In compliance with RCW 2.43 the court provides AOC Certified Court Interpreters to all court customers for criminal and non -criminal hearings, mitigation and contested hearings, front counter assistance and Court Support Services. Court Support Services Court Support Services (known in the industry as Probation) is a multi -faceted program that enhances public safety by providing supervision for people convicted of misdemeanor offenses while increasing the chance of successful re-entry into the community through less -restrictive alternatives to jail, support and guidance for clients working on meeting court conditions, educational programming, provision of food, clothing, and hygiene items, and connections to community resources. Critical Incident Response The Tukwila Police Department is an active member of Valley SWAT/Hostage Negotiator Team and The Valley Civil Disturbance Unit, regional teams whose mission it is to support the extraordinary law enforcement needs of the participating agencies through the use of specialized tactics and techniques. The teams are highly trained and well-equipped to respond to and effectively resolve a variety of high-risk and large-scale situations. Current Planning Review of land use permits such as SEPA, design review, rezones, conditional use permits etc. Cyber Secrty/Busnss Continuity Application of technologies, processes and controls to protect City systems, networks, programs, devices and data from cyber attacks. ? Restore technology services to maintain critical city services in the event of a natural disaster or cyber security attack.. Data Analytics Provide quantitative management data of delivered city services by organizing, managing and extracting insights from diverse systems and data sets. ?Proactively inform staff if services are not meeting expected service levels. Debt Management Support judicious borrowing by the City within the framework of its written debt management policy. Finance coordinates with bond attorneys, rating agencies and other financial professionals and provides required reporting and disclosures to the State and investors Deployments Deployments out of jurisdiction that are reimbursed Destination Development Developing the City as a destination for tourism by investing in facilities and infrastructure. Detention & Incarceration Svcs This program covers all tasks and responsibilities associated with bringing offenders to justice, including the management of our relationships with jails, courts, and all probation programs. Includes monthly cost for SCORE. Digital Records Center Growth and development of system, microfilming and digitization, importing new record series, GET -IT, policies, training, new initiatives, maintenance costs professional development.? Ditches, Ponds, Bioswale Staff time and supplies for maintenance of surface water ditches, ponds, and bioswales by the Citv?s surface water crew Emergency Application Services Emergency service (Fire and Police) application support.? Emergency Management Program A comprehensive Emergency Management program has responsibility for ensuring the City and the community can mitigate against, prepare for, respond to, and recover from emergencies and disasters. Emergency Management activities involve training all City departments and engagement with the whole community. This program also works with the Police Department, the City government as a whole, and with other area governments to provide for continuity of operations to ensure essential services are maintained in the event of a large scale disaster. Emergency Prep & Response Emergency training, continuity of operations plans, developing backup systems. EMS Combine the RED / BLS, Core Services, Run Reviews, Supplies, CBT Training, CBT Instructor etc.- grant funding from King County End User Infrastructure Svcs End-user hardware services; laptops, desk phones, PC, point of sale, first responder (rugged tablets and cameras). 18 Environmental Stewardship Activities focused on environmental sustainability, such as Recycling, Transportation Demand Management, and environmental stewardship. Activities to benefit City of Tukwila residents include, community outreach and programs, grant -writing, and other supportive activities. Equity Implementation of City Equity policy, support for EPIC (Equity Policy Implementation Commitee), equity training and regional/national partnerships with and memberships in equity- focused organizations. Essential Public Services Preparation of correspondence, memos, presentations. Oversight of scheduling for Mayor and City Administrator Evidence and Property Managmnt Proper chain of custody is imperative to safeguarding the Department's property and evidence system, creating better case integrity, and returning lost or stolen items to their lawful owners.A Evidence and Property staff ensures the proper chain of custody and evidencesecurity, storage and disposition for items taken in by the Tukwila Police Department. Facility Management & Improvmt Staff time for maintenance and supplies for the City facilities. Staff time for Improvements/additions and supplies for City Facilities. Includes using hired vendors and costs for maintenance such as the HVAC system, roof, and other structural repairs. Facility Rentals Schedule use of over 20 rental facilities throughout the Parks and Recreation system: including the Community Center, picnic shelters, ball fields, and rental services (equipment rental) Fin Report/ACFR/Audit/GL Admin Preparation and review of annual comprehensive annual financial report, work with State Auditor, continuing disclosure on EMMA Fin Rept & Anlys for Depts Assist departments with financial management needs, maintain general ledger, regular reporting to Council and Council committees. Fire Hydrants Staff time and supplies for fire hydrant maintenance and replacement. Includes flushing the fire hydrants as well as billable workorders after accidents Fire Suppression and rescue Response with training Fleet Management Maintenance of all carts, vehicles, and equipment necessary for golf course operations GIS Includes staff time and consultant services to maintain the geographic information system (GIS) data necessary for customer inquiries, daily operations and infrastructure maintenance. Golf Maint Operations Admin General functions for standard operations of the golf course operatioons department at Foster Golf Links, including purchasing, timecards, budget development and oversight, culture and internal communications, recruiting and hiring, employee supervision and performance evaluations. Governmental Affairs Liaise with other government and regional entities. Includes travel and registrations to regional, state, and national boards Grants Admin & Accounting Preparation of grant related contracts; processing invoices for payment, reviewing department coding and data input. Reviewing and posting change orders, pay estimates, retainage and other transactions. Tracking and monitoring of grant funds spent and received. Grounds Maint-City Facilities Landscape maintenance of city hall campus, Tukwila Justice Center, and fire stations Health &Safety Accident prevention plan, safety plan. Employee injury/illness reports. Training related to health and safety.? Homeless Encampment Response Maintenance and cleanup of identified homeless encampment sites within the city Indirect Cost Allocation Admin Identify costs that should be shared or allocated among departments; design a methodology to allocate these costs in compliance with Budgeting, Accounting, Reporting System (BARS) and other authoritative guidance (GAAP). Ensure the costs are allocated each year Invest/Cash Mngmnt/Reporting Invstgtn of Felony and Juv Crm This is our Major Crimes Unit, whose primary responsibility is to investigate a wide variety of crimes, including homicide, robbery, burglary, felony assault, crimes against children and the elderly, felony theft, fraud, forgery, sexual assault, missing persons, and matters relating to registered sex offenders Labor & Employee Relations Contract/collective bargaining negotiations. Complaints, grievances, investigations, and contract interpretation. Legislative & Budget Oversight Study information and attend meetings to provide policy direction and budget authority for City services Levees Management of the City's 205 Levee and cooperation with FEMA and King County Flood Control District. 19 Lodging Tax Apllication Oversight/Support Administrative oversight of committee business including funding requests. Logistics & Support Operations Research, purchasing, delivery, management, and inventorying of supplies such as aid equipment, station supplies, this will also include our aid runs, mail run. Rehab equipment, supplies. Support Operations staff provides help to officers in the street (both Tukwila officers as well as other agencies). This support includes: radio monitoring; holding area door security; WACIC/NCIC entry; Spillman entry, attachments and review; dispositions; access card management; building camera security and key access control. Long -Range & Comprehensive Pln In compliance with state law, develop long range plans for Tukwila Land Use (i.e., City Comprehensive and Subarea Plans) and functional plans such as Public Works plans (e.g., Stormwater, Transportation, Water, etc.), as well as Economic Development, Parks, Emergency Management, etc. Long -Range Fin Planning Model Update long-range model to ensure sound financial decisions are made Mandatory Training Trainings required by Federal, State, Local laws and/or City of Tukwila organizational policy. Manholes/Catchbasins Staff time for maintenance and supplies for City?s manholes/catch basins. Includes using the Vactor truck and costs for proper disposal of drainage waste Meter Reading and Maintenance Staff time for meter reading (majority are radio reads) and maintenance and replacement of water meters Minor Structural Repairs Repair of minor structural issues with streets and roadways. Mobility Services Cell phones, in -car wireless, virtual private networks, iPads, loT (internet of things connected smart devices). Narcotics & Human Trafficing Investigation This program's primary responsibility is to investigate drug and prostitution related crimes that affect the citizenry of Tukwila. The unit also addresses other crimes as assigned, often relying on special equipment and undercover skills to conduct those investigations. Employees assigned to this program also participate with a variety of local, State, and Federal investigators in an effort to curb crime using combined resources Network Infrastructure Svcs Network design and support, maintenance. Not Assigned to any program This program code is to be used with budget items that are not part of a program NPDES Includes staff time and supplies to adhere to the requirements under Surface Water?s National Pollutant Discharge Elimination System (NPDES) Permit. Includes annual reporting, public education and outreach, staff training, and inspections of public and private systems. Includes staff response to illicit discharge events in City?s right-of-way. Older Adult Services and Prgms Services and programs for senior adults ages 50 and above Ordinance, Resolution & TMC Dev Legislation creation and review, amending and repealing documents, ongoing TMC development, and significant department -led code changes. Outfall/Flap Gates/Trash racks Outfalls, Flap Gates, and Trash racks -Staff time and supplies for maintenance of surface water outfalls, flap gates, and trash racks by the City?s surface water crew. Includes all staff time for monitoring the Green/Duwamish River in high water events Park Restrooms Contract Contracted services for restroom closures at city parks Parks Facility Maintenance Facility maintenance at Tukwila Community Center Parks Maintenance Landscape maintenance at city parks Payroll & Benefit Admin Provide payroll preparation and processing to all City employees, administer LEOFF 1 pension plan Permit Intake, Issuance, Coord Intake approximately 1,800 construction permits, manage review, and issue approval or denials Police Patrol Services Police Patrol Services is responsible for responding to the immediate needs of the Tukwila community. Providing a constant presence, both during and between calls for service, and building the trust of the community, the members of this program are the City's law enforcement first responders. The employees assigned to this program are also tasked with nearly all facets of police work, requiring a high-level of expertise and an ever-increasing amount training Policy Development/Compliance Duties related to the development of Human Resources policies as well as ensuring compliance. Pothole and Litter Control Roadside cleanup, repair and maintenance of asphalt and shoulders. Preschool Services and Program Implement play -based preschool programming for ages 3 to 5 20 Pro Shop Operations Customer service, lessons and tournaments, management of play, and retail operations at Foster Golf Links Professional Dev & Training Development of operational and strategic knowledge and skills to support staff development and better outcomes for the community and organization. Professional Standards This program manages and maintains the Department's localized governing policies Projects & Capital Impr Mgmnt Planning and executing community infrastructure investments Prosecution Services Contracted Prosecuting Attorney services Public Defense Program Oversight of the Public Defense Program, processing invoices, reports, complaints. Prepares annual program report. Applies for grant funds to support the program. Oversight of Office of Public Defense Grant funds. Prepares reports as required Public Record Req & Record Mgt Adherence to public records laws. Public Safety Plan Provide reporting, issue debt specific to the voter -approved public safety plan Pump Station Monitor/Maint Covers all work at the City?s surface water pump stations, which includes monitoring and maintenance Recruiting and Hiring This program is tasked with finding, attracting, evaluating, and hiring top talent. Recruitment for non -Police and Fire. Includes lifecycle of recruitment from vacancy to onboarding. Rental Housing Compliance with City?s Rental Housing Ordinance and inspection requirement Reservoir/Water Supply Stns Reservoir/ Water Supply Stations/ Pressure Reducing Stations Covers all work at the City?s reservoir, supply stations, and includes CWA fees for purchased water that supplies the City?s water district Risk Management Maintain adequate insurance coverage for liabilities, property, and employee errors & omissions. Review claims and file reports as needed Sales and Other Taxes Track and research tax revenue ? sales tax, property tax, utility taxes, gambling tax, admissions tax, parking tax, real estate excise tax and others ? to ensure amounts owed the City are received by the City; analyze trends relative to economic activity to forecast future receipts. Stay apprised of new developments and make recommendations for increases. Review and update data in preparation of financial reporting purposes School Zone Safety Cameras Program created to reduce speeding in shool zones. Includes technology equipment, processing, and staffing for Police & the Court Service Desk Tier 1/2 support and triage (Basic IT support and Training).? Advanced Troubleshooting, Device Provisioning and Service Fulfilments. Sewer Mains/Service Lines Staff time and supplies for sewer main maintenance and replacement by the City?s sewer crew Sidewalks Staff time and supplies for sidewalk maintenance and replacement by the City?s crew. Snow & Ice Control Staff time and supplies for snow removal by the City?s crew. Specialty Rescues Street Cleaning Street sweeping, tree removal, etc. Street Lighting Repair and maintenance of streetlight poles. Streetscapes/Median Landscape Street landscaping. p g' Surface Water Mains Staff time for maintenance and supplies for City surface water mains Surplus inventory/equipment TIB Bus Stop/Streetscape Bus stop cleanup, repair and maintenance. Tourism Marketing Program to attract daytime and overnight visitors. Traffic Control Devices Repair and maintenance of traffic signals, signage, and buttons. Traffic Enf & Crash Invstgn Tm This program houses the Police Department's Traffic Unit, which investigates serious traffic incidents and is tasked with enforcing the City's roadway laws Trail Maintenance Landscape maintenance at city numbered trails, Green River Trail, and Interurban Trail Utilities/Surface Water Staff time and supplies for surface water main maintenance and replacement by the City?s crew. Utility Billing Provides support to the water, sewer, and surface water management departments. Provides all aspects of billing services, leak adjustments, financial reporting, etc Valley Ind. Investigative Team Video & Fiber Staff time and supplies for video and fiber maintenance and replacement by the City?s crew. Water Mains/Service Lines Staff time and supplies for water main maintenance and replacement by the City?s water crew Water Quality/Backflow Prey Staff time and supplies for water quality maintenance and replacement. Includes a full-time water employee to maintain backflow prevention records to meet City codes in order to protect the water quality throughout the City?s water district 21 Wellness & Adult Svcs & Programs Fitness memberships and classes offered for ages 13+ and adult sport activities Youth & Teen Svcs and Programs Programming and activities for youth ages 5-18 22 2023-2024 Biennial Budget Calendar *Note* To make the best use of Council time, Workshops may take place during COW, Regular Meeting, or Special Work Sessions, depending on schedules and other legislative items. January 24 Process discussion at F&G Committee February 5 Process/Calendar discussion at Council Retreat March 7 Council workshop: Overview - Structure of City Funds, Financial Policies, Bond Rating April - June Budget module in new ERP system configured and tested May 2 Council workshop: Review of City revenues, revenue sources May — June Program list refined, programs rescored as needed June - August Department heads prepare budget estimates • RCW: on or before the fourth Monday in September May - July Community outreach (includes Council Town Hall possibly in July) June 6 Council workshop: Overview of Capital Projects - Prioritization, Funding, Impacts to Ongoing Maintenance Mid July Consumer Price Index (CPI) published July 15 City Council direction on contracting with Puget Sound Regional Fire Authority Early August Council workshop: High-level general fund discussion August - September Finance Department/Administration reviews departmental budgets; community feedback evaluated September 1 Contract negotiations with Puget Sound Regional Fire Authority must be completed September Council review: any fund that is ready for review that is not impacted by the general fund. Possible funds available for review: drug seizure, lodging tax, contingency, debt service, LEOFF 1 retiree, firemen's pension (Note: documents for review will be provided as early as possible to allow Council adequate time to review materials prior to work sessions) October 3 Draft Budget presented to Council by Mayor • RCW: no later than the first Monday in October (Note: complete 2023-2024 Biennial Budget Document and Capital Improvement Program document will be provided as early as possible to allow Council adequate to review materials prior to work sessions) 23 Completed In Progress 24 October Council workshop: General Fund Review October Council workshop: Capital Project Funds, Debt Service Funds October Council workshop: Utility Funds, Ancillary Funds Early November Council workshop(s): Council-led discussion November 14 Budget legislation in F&G committee November 14 Public Hearing on Budget & Property Tax Legislation • RCW: Property tax legislation must be sent to the County by December 1. December 5 or 12 Budget adopted by Council Completed In Progress 24