HomeMy WebLinkAboutCSS 2022-09-26 COMPLETE AGENDA PACKETCity of Tukwila
Community Services
and Safety Committee
O Kathy Hougardy, Chair
O Mohamed Abdi
Tosh Sharp
AGENDA
Distribution:
K. Hougardy
Ni. Abdi
T. Sharp
T. McLeod
Mayor Ekberg
D. Cline
R. Bianchi
C. O'Flaherty
A. Youn
L. Humphrey
MONDAY, SEPTEMBER 26, 2022 — 5:30 PM
THIS MEETING WILL BE CONDUCTED BOTH ON-SITE AT TUKWILA CITY HALL AND ALSO VIRTUALLY.
ON-SITE PRESENCE WILL BE IN THE HAZELNUT CONFERENCE ROOM
(6200 SOUTHCENTER BOULEVARD)
THE PHONE NUMBER FOR THE PUBLIC TO PARTICIPATE IN THIS
MEETING IS: 1-253-292-9750, Access Code 188813633#
Click here to: Join Microsoft Teams Meeting
For Technical Support during the meeting call: 1-206-433-7155.
Item
Recommended Action
Page
1. BUSINESS AGENDA
a. 2023-2024 Human Services funding recommendations.
a. Committee consideration/
Pg.1
Stacy Hansen, Human Services Program Coordinator
decision.
b. Proposed 2023-2024 Biennial Budget:
b. Forward to 9/26 C.O.W.
Pg.11
Public Safety Plan Fund budget.
Meeting.
Rachel Bianchi, Deputy City Administrator, and
Vicky Carlsen, Finance Director
c. Proposed 2023-2024 Biennial Budget:
c. Forward to 9/26 C.O.W.
Pg.17
LEOFF 1 Retiree Health Care budget.
Meeting.
Vicky Carlsen, Finance Director
2. MISCELLANEOUS
Next Scheduled Meeting: October 10, 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: City Council
CC: Mayor Ekberg
FROM: Stacy Hansen, Human Services Program Coordinator
DATE: September 12, 2022
SUBJECT: Human Services non-profit funding recommendations 2023/24
ISSUE
The Committee is being asked to approve the 2023/2024 funding recommendations of the Human Services Advisory
Board.
BACKGROUND
The Tukwila Human Service Advisory Board (HSAB) has completed their funding recommendations for the 2023/24
budget year. Advisory Board members represent a range of expertise in social services, knowledge of community
needs and the desire to fund programs that contribute to our mission to provide superior services that support a
safe, inclusive, and healthy community.
In early spring, Human Services staff engaged board members in a variety of training opportunities including Implicit
Bias with Benita Horn, training on the Equity Tool kit provided by EPIC, and a presentation on the 2023/2024 City-
wide draft budget with an opportunity to ask specific questions about community impact. As a result of these
additional trainings, the HSAB was able to make time relevant, thoughtful funding recommendations.
Knowing that COVID continues to impact our community with wage loss, board members reviewed proposals while
focusing on long lasting economic impacts, resident stabilization, gap -filling programs, and equitable access for
residents.
During the RFP review process, HS staff and the Advisory Board embarked on a pilot project that included a unique
customization of the draft Equity Tool kit so it could be used to review each individual RFP application. There were
55 completed applications totaling $923,970 in funding requests. The RFP application is a collaborative effort by the
Human Services Funding Consortium between 17 south, north, and east King County cities. The RFP application
includes a very specific question on how organizations are working to address internal disparities in equity and how
their efforts are impacting programming and the communities' that they are serving. The modified tool kit asked
relevant questions that were answered directly from each application. As each RFP application was discussed,
highlights were noted on equity, diversity of staff, board members and residents and the impacts of their efforts on
outcomes and removing barriers to improve accessibility. With our on-going focus on equity and accessibility, HS
advisory board members were able to contribute to the RFP review process in a way that was inclusive, participatory,
and utilized their individual strengths.
HSAB members were divided into two reading groups. Each meeting staff introduced the program, discussed the
Equity Tool Kit worksheet focusing on new programs, and group discussion that led to the attached funding
recommendations (attachment A). Board members spent anywhere from 10-15 hours reading, rating, and reviewing
their assigned applications. Due to the on-going challenges of COVID and a wide range of schedules, we continued to
meet virtually. Staff and board members met six times (17 hours total) throughout the summer utilizing Microsoft
1
INFORMATIONAL MEMO
Page 2
Teams meetings. The team thoroughly discussed the merits of each application and how programs met the needs of
our most vulnerable residents. They closely reviewed content, accessibility, inclusion, fiscal soundness, duplication,
cost efficiencies and each program's history/ability to engage with the Tukwila community.
Of the 55 applications received, one previously funded non-profit program (International Rescue Committee) did not
re -apply to Tukwila for funding in the 2023/24 budget. A previously funded program asked for a decrease (Crisis
Connections Teen Link), 22 applications were new agencies that were not funded in current biennium.
The HSAB made recommendations based on the same budget as 2021/22, $433,000, which includes $14,514 held in
the contingency fund. The HSAB recommended funding four+ new programs (shown in green), 23 previously funded
programs were recommended for increases (shown in bold black), two previously funded programs were decreased
(shown in purple). Funds from programs that were reduced or not funded again were reallocated to new programs
that met unmet needs/gaps in services or increased funding to high performing organizations (see attachment A &
B).
In 2020, City Council allocated an additional $250,000 for 2021 for the Human Services program to lessen the deep
financial burden that COVID had on many Tukwila residents. Funds were utilized with a well-rounded approach that
included increased funding to agencies who were seeing significant demands for services, and HS staff expanded
their internal rent and utility assistance program that included adding a temporary, part-time staff member. During
this time, Council also re -figured the split of Substitute HB 1406 recaptured sales tax into a 90% (internal rent
assistance program) and 10% SKHHP (South King Homeless and Housing Partners) focus on creating affordable
housing. Further, the Council allocated $500,000 of ARPA funds for rental and utility assistance in 2022. Staff
anticipates spending approximately $3000,000 of those funds in 2022 and rolling any remining balance to 2023 in the
event that COVID impacts remain in the Tukwila community next year.
While COVID related wage loss is still a factor for some residents, a significant amount of funding has been allocated
through the King County Eviction Prevention Rental Assistance Program and dispersed within the Tukwila
community. Thanks to the City Council allocations of additional rent and utility assistance funds over the last three
years, the Human Services staff has been able to serve almost 500 unduplicated households that met strict program
requirements (graph below).
2
INFORMATIONAL MEMO
Page 3
2019-2022 City Council funding allocations to Human Services
Purpose amount budget HH assisted
unduplicated
1 CBO increased need 50,000 GF Council allocation to HS budget $250,000
p/t HS staff 45,000
rent/utility assistance 155,000
Total 2021 spent/allocation 250,000 93
2 Rent assistance (COVID wage loss) HB 1406 recaptured sales tax; temporary split, 90% HS - 10% SKHHP
2020 110,777 104 (annual HS max $148,000)
2021 85,000 72
2022 22,121 21
Total program spent 217,898 197
3 Rent & Utility Assistance ytd 200,105 ARPA Council allocation to HS budget $500,000
P/T staff 25,000
Total program spent 225,105 92
Total spent $598,003
Total unduplicated households 499
3
4
Attachment A:
Programs that were recommended for funding for the 2023/24 budget cycle are listed below.
WELLNESS (PHYSICAL, DENTAL, BEHAVIORAL, WELL-BEING)
1. After School All Stars Academy — Tutoring and Mentoring - $5,500 increased to: $7000
ASAS provides Tutoring and Mentoring at Showalter, focusing on Academic Readiness, Career Exploration, STEM,
Wellness, and the Arts.
2. Childhaven — School Based Behavioral Health/Substance Use - $86,412 decreased to: $35,000
Funding supports the presence of Childhaven therapists in Tukwila Schools. Therapists work with students and their
families to address a wide range of emotional/behavioral issues.
3. Children's Therapy Center - $7,256 increased to: $7500
Funding helps cover the cost of doctor prescribed, developmentally necessary pediatric, of/pt, speech and feeding
therapy services; parent/caregiver training, special education, and playgroups.
4. Communities in Schools — Liaisons — new $5,500
Guided by core values of equity, opportunity, collaboration, CIS staff deliver a unique model of Integrated Student
Support that creates equity in educational opportunities & student empowerment.
5. Consejo — Counseling & Referral new: $5000
Programs include community advocacy -based counseling, sexual assault, mental health, and wellness services,
transitional housing services offered in a holistic & culturally sensitive approach.
6. Crisis Connections — 24-hour Crisis Line - $3,000 increased to: $3408
The Crisis Line's trained and supervised volunteers provide emergency telephone intervention for residents in crisis
or emotional distress. As needed, callers can obtain direct linkage to emergency mental health services.
7. Crisis Connections — Teen Link - $2000 decreased to: $1000
An anonymous help line answered by supervised, teen volunteers, evenings from 6-10 pm, providing confidential,
safe place for youth to seek support. Provides Youth Suicide Prevention education in schools.
8. DAWN Community Advocacy & Crisis Line program - $4,000 $4000
One-on-one advocacy, peer support groups and youth prevention programs are offered to residents impacted by
domestic violence.
9. Health Point Dental Care - $6,288 increased to: $7500
This program provides affordable dental services to populations needing access to dental care.
10. Health Point Medical Care - $5,000 increased to: $7500
Program offered include family practice, obstetric, pediatric medical services with supportive behavioral health, case
management programs. Services are tailored to low-income, uninsured residents.
11. Institute for Family Development — PACT program - $18,000 increased to: $20,000
Parents & Children Together provides in-home counseling, supporting high-risk, low-income families not engaged in
CPS. Therapists teach families a range of effective skills improving family functioning & well-being.
12. King County Sexual Assault Center — Comprehensive Sexual Assault Services - $8,632
The agency provides integrated services for sexual assault victims & their families, combined with community and
prevention education.
5
WELLNESS (PHYSICAL, DENTAL, BEHAVIORAL, WELL-BEING) CONT.
13. YWCA Children's DV Services — Children's DV Program - $5,000 increased to: $6000
A 10- week education, skill -based curriculum for children ages 3-18 and their non -abusive caregivers. Services are
provided in-home after abuser has left and caregiver and children have housing safety.
14. YWCA Gender Based Violence Services - $5,000 increased to: $6000
Comprehensive advocacy -based counseling; safety planning & education for domestic violence survivors.
HOUSING
15. African Community Housing and Development — Social Services - $8000 increased to: $13,000
African Community Housing and Development (ACHD) is a culturally specific agency committed to providing
supportive services to end homelessness with financial and support resources, including case management.
16. Catholic Community Services —Emergency Assistance (EAP) - $25,000 $25,000
The program provides financial assistance to low-income families, seniors and adults that are experiencing a financial
crisis that impacts their housing stability. City funds are used for utility and rental assistance.
17. Domestic Violence Confidential Shelter (agency pending) $9,000
The agency will provide confidential, transitional housing for victims of domestic violence and their children.
18. Hospitality House - Single Women's Shelter - $7,500 increased to: $10,000
Hospitality House provides shelter, food, case management & program services to homeless, single women.
19. KCBF — Housing Justice/Neighborhood Legal Clinics - $5,500 increased to: $10,000
Free legal assistance is provided to low-income tenants facing eviction. Neighborhood legal clinics offer legal
information and referrals to low-income residents. Attorneys are pro-bono.
20. Mary's Place — Flexible Financial assistance - $7,000 increased to: $10,000
Mary's Place provides housing for women, children and families experiencing homelessness, respite, nutrition, and
safety. This program assists with diversion services, shelter services and financial assistance.
21. Multi -Service Center — Emergency Assistance - $47,000 $47,000
One of three agencies recommended for those experiencing financial crisis. Given the demand for this support and
agency capacity, multiple agency funding is deemed helpful for client accessibility.
22. Multi -Service Center Emergency/Transitional Housing- $4,000 increased to: $4,750
The Family Shelter Program provides temporary shelter and case management for homeless families.
23. Renton Ecumenical Assoc. of Churches — Center of Hope Shelter - $6311 increased to: $10,000
The Center of Hope Shelter is a day shelter/hygiene center is located in a Skyway church. The day shelter provides
daily meals, resources and case management to homeless parents and their children.
24. Way Back Inn - Transitional Housing- $10,000 increased to: $12,500
Homeless families with children are provided with transitional housing. Two Tukwila houses, consisting of three
units, are leased to the Way Back Inn to support an unsheltered family's return to self- sufficiency.
6
FOOD SECURITY
25. Sound Generations — Meals on Wheels - $ 10,601 increased to: $11,237
Meals on Wheels delivers frozen meals and liquid nutrition to residents. The program's bi- weekly contact also
decreases social isolation. Clients are primarily over 60 years old, homebound due to illness or disability.
26. Tukwila Pantry - Pantry Food - $37,000 increased to: $40,000
The Pantry provides basic food services as well as other essentials for low-income individuals and families.
SUPPORT FOR INDEPENDENCE
27. Bridge Ministries new: $3000
Bridge Ministries disperses refurbished, durable medical equipment to
all clients on a donate—what—you—can basis.
28. Childcare Resources - Information & Referral $4,000 increased to: $5869
The agency provides information and referral to help families find appropriate childcare. They also provide training
and technical assistance for childcare providers and community education regarding childcare issues.
29. Crisis Connections — 2-1-1- $2,000 $2000
2-1-1 Community Information line specialists provide information/referral services to all King County residents.
30. El Centro de la Raza — System Navigation - $2,500 $2500
Assists predominately Latinx families in accessing social service programs in a culturally/linguistically relevant
manner.
31. Lutheran Community Services - Angle Resource Center - $8,000 increased to: $9000
The Resource Center provides classes, information, referral, access to behavioral health services for refugees and
immigrants.
32. Partner in Employment (PIE) - $13,500 increased to: 20,000
P.I.E. helps Tukwila refugees and immigrants with services that include career navigation, job placement and
employment retention.
33. Puget Sound Training Center — Employment and Training Services —$5,000 increased to $6,500
Comprehensive employment services to low-income residents, including refugees and immigrants. Services include
customized skills training, case management, coaching, job placement, life skills and job readiness workshops.
34. Refugee Women's Alliance —Family Support - $27,500 increased to: $31,500
ReWA provides case management to immigrant/refugee residents focusing on systems navigation, housing
assistance, referrals to health, employment, emergency rent/utility funds for eligible Tukwila residents.
35. St. Vincent de Paul — Centro Rendu new: $3,00
A community resource/education center for Latinx and other families. Centro Rendu now offers adult basic
education, culturally responsive case management services, early education, & services for at -risk youth.
36. Sound Generations — Volunteer Transportation - $2,860 increased to: $3000
Frail, medically & financially vulnerable seniors are served with volunteer transportation to medical appointments.
7
8
9
2023-2024 HSAB RECOMMENDATIONS
UPDATE
RECOMD
2023-2024
ESJ
AGENCY/PROGRAM: FUNDING PRIORITY
Requests
WELLNESS (physical, behavioral, dental, well-being)
x
1
After -School All-Star Academies Tutoring & Mentoring
$10,000
$7,000
x
2
Childhaven (formerly RAYS) - student support (set aside) $33,661
$92,000
$35,000
x
3
Children's Therapy Center
$7,500
$7,500
x
4
Communities in Schools -Liaisons
$10,000
$5,000
5
Consejo - Counseling & Referral
$10,000
$5,000
x
6
Crisis Clinic Crisis Line
$3,408
$3,408
x
7
Crisis Clinic Teen Link
$1,000
$1,000
8
DAWN -Community Advocacy
$8,000
$4,000
x
9
Health Point -Dental
$15,000
$7,500
x
10
Health Point -Medical $15,000
$7,500
x
11
Institute for Family Devel-Pact in-home counseling $3870 $22,560
$20,000
12
King County Sexual Assault Resource Center $9,240
$8,632
x
13 YWCA -Children's DV Program $10,000 $6,000
x 14
_
YWCA -Gender Based Violence Services $10,000 $6,000
Total $223,708 $123,540
African Community Housing & Development -holistic support $40,000 $13,000
x
15
x
16 Catholic Comm Service-Emer Assistance $25,000 $25,000
x
17 YWCA Anita Vista (confidential DV shelter) $9,000 $9,000
x
18 Hospitality House -Shelter $10,000 $10,000
x
19
KC Bar Foundation -Pro Bono
$10,000 $10,000
x
20
Mary's Place
$20,000 $10,000
x
21
Multi Service Center -EARNS fin assist. $14,090
$58,000 $47,000
22
Multi Service Center -Shelter
$4,750 $4,750
23
Renton Ecumenical -Center of HOPE
$31,200 $10,000
x 24
Way Back Inn
$12,500 $12,500
Total $220,450 $151,2;.
_
FOOD SECURITY
25
Sound Generations -Meals on Wheels
$11,237
$11,237
x
26
Tukwila Pantry
$40,000
$40,000
Total
$51,237
$51,23
SUPPORT FOR INDEPENDENCE
x
27
Bridge Ministries - medical equipment
$3,000
$3,000
x
28
Childcare Resources - Info & Referral
$5,869
$5,869
x
29
Crisis Connections 211
$24,000
$2,000
30
El Centro de la Raza - Systems Navigation
$2,500
$2,500
x
31 LCS-Angle Lake Family Resource Center $10,000 $9,000
x
32 OneAmerica (undecided) $20,000 $5,000
x
33
Partner in Employment
$25,000 $20,000
x
34
PSTC-Employment & Training
$7,500 $7,500
x
35
ReWA-Case Management
$31,500
$31,500
x
36
SVDP - Centro Rendu
$10,000
$3,000
37
Sound Generations -Volunteer Transp.
$3,090 $3,090
Total $142,459 $92,459
Non- profit allocation
$418,486
Contingency fund
$14,514
Total allocation
$433,000
black = recommended board funding
green = new program
updated: 9-12-22
9
10
City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Finance and Governance Committee
FROM: Vicky Carlsen, Finance Director
Rachel Bianchi, Deputy
CC: Mayor Ekberg
DATE: September 19, 2022
SUBJECT: Public Safety Plan Proposed 2023-2024 Budget
ISSUE
The City's Fund 305 supports the Public Safety plan, which constructed a new Justice Center to
house Police, Emergency Operations Center and Municipal Court and build two new fire
stations. All three of these new facilities are operational.
BACKGROUND
The Public Safety Plan was funded from a variety of sources, including a voter -approved bond,
non -voted dept (LTGO) and other dedicated revenue sources including real estate excise taxes
impact fees and proceeds from land sales.
DISCUSSION
In the coming biennium, the revenues from real estate excise tax, fire impact fees, and land
sales are projected to be sufficient to cover the debt service on the LTGO bonds.
The City's Public Safety Plan detailed purchases of apparatus and equipment for 15 years. For
apparatus, a new engine was planned in 2024 and was to be funded via financing through the
State of Washington's LOCAL program. Either a 10- or 20 -year repayment schedule with
interest being paid to the State. Per the agreement with Puget Sound Regional Fire Authority
(PSRFA), the engine will be ordered by PSRFA and reimbursed by the City in 2022. Council
authorization for this purchase will run concurrent with the PSRFA contract.
Staff recommends utilizing an interfund loan from the Sewer Fund, which is a tool available to
the City that requires repayment with interest. By utilizing an interfund loan rather than the
State's LOCAL program, the City will have control over the repayment terms of the financing.
The interfund loan, currently shown in the budget document at $950 thousand will be
incorporated into the budget amendment process later this year.
RECOMMENDATION
For information and discussion
ATTACHMENTS
Draft Public Safety Plan Fund proposed 2023-2024 budget
11
12
DEPARTMENT: N/A
FUND: Public Safety Plan Fund
RESPONSIBLE MANAGER: Rachel Bianchi
Description
FUND NUMBER: 305
POSITION: Deputy City Administrator
The Public Safety Plan fund is used to construct a new Justice Center, which will house the Police
Department, Emergency Operations Center, and Municipal Court, and reconstruct existing fire stations.
Projects in this fund are paid for with voter -approved debt, non -voted debt (LTGO), and other dedicated
revenue sources including real estate excise taxes, impact fees, and proceeds from land sales.
2021-2022 Accomplishments
♦ Fire Station completed and opened.
♦ Fire equipment and apparatus purchased per D-20 model.
2023-2024 Outcome Goals
♦ Sell land identified as funding for the Public Safety Plan.
13
Revenue and Expenditure Summary
Public Safety Plan
Capital Projects
Actual
Budget
Fire Station 51
Percent Change
2020
2021
Projected
2022
-
2022
0.0%
2023
Fire Station 52
2024
2022-2023
2023-2024
Operating Revenue
-
-
0.0%
0.0%
Fire Equipment
232,792
56,853
267,149
167,000
-
-
Investment Eamings
$ 200,354
$ 1,378
$ 1,500
$
-
$
-
$
-
0.0%
0.0%
Sales Tax Mitigation Payments
439,636
-
-
-
-
0.0%
-
Justice Center
-
0.0%
0.0%
Grant Revenues
497,247
-
-
0.0%
-
45,930,111
-
1,217,149
-
0.0%
0.0%
Total Operating Revenue
1,137,237
1,378
1,500
600,000
-
-
-
-
-
0.0%
0.0%
Capital Project Revenue
319,413
52,000
52,000
-
-
-100.0%
0.0%
Transfers Out - General Fund
-
1,068,817
2,171,467
Real Estate Excise Tax (REET)
318,317
567,617
500,000
-0.1%
500,000
46,077,803
500,000
3,440,616
500,000
0.0%
0.0%
Fire Impact Fees
300,000
300,000
300,000
3,164,263
300,000
77,674
300,000
319,539
300,000
0.0%
0.0%
Interfund Loan
-
-
950,000
(219,019)
-
-105.9%
-
Ending Fund Balance
-
0.0%
0.0%
Sale of Capital Assets
-
261,845
2,000,000
-68.2%
5,000,000
-
-
-100.0%
0.0%
Total Capital Project Revenue
618,317
1,129,462
3,750,000
5,800,000
800,000
800,000
-86.2%
0.0%
Transfers In - Fire Impact Fees
428,775
25,383
150,000
300,000
300,000
300,000
0.0%
0.0%
Transfers In - Urban Renewal
2,753,000
--
-
-
-
0.0%
0.0%
Transfers In - REET
-
74,748
-
--
-
0.0%
0.0%
Total Revenue
4,937,329
1,230,971
3,901,500
6,100,000
1,100,000
1,100,000
-82.0%
0.0%
Capital Projects
Fire Station 51
7,655,142
123,279
-
-
-
-
0.0%
0.0%
Fire Station 52
14,795,933
1,267,324
-
-
-
-
0.0%
0.0%
Fire Equipment
232,792
56,853
267,149
167,000
-
-
-100.0%
0.0%
Fire Apparatus
-
-
950,000
-
-
-
0.0%
0.0%
Fire Station 54
17,212
18,051
-
-
-
0.0%
0.0%
Justice Center
23,229,032
863,824
-
-
-
-
0.0%
0.0%
Total Capital Projects
45,930,111
2,329,331
1,217,149
167,000
-
-
-100.0%
0.0%
Transfers Out - City Faciltieis
-
600,000
-
-
-
-
0.0%
0.0%
Transfers Out - Fleet
147,692
319,413
52,000
52,000
-
-
-100.0%
0.0%
Transfers Out - General Fund
-
1,068,817
2,171,467
2,171,467
1,319,019
1,317,849
-39.3%
-0.1%
Total Expenses
46,077,803
4,317,561
3,440,616
2,390,467
1,319,019
1,317,849
-44.8%
-0.1%
Beginning Fund Balance
44,304,737
3,164,263
77,674
77,674
538,558
319,539
593.4%
-40.7%
Change in Fund Balance
(41,140,474)
(3,086,590)
460,884
3,709,533
(219,019)
(217,849)
-105.9%
-0.5%
Ending Fund Balance
$ 3,164,263
$ 77,674
$ 538,558
$ 3,787,207
$ 319,539
$ 101,690
-91.6%
-68.2%
14
General Ledger Code Details
Revenues
GL Account Code
Account Description
Actual
2020 2021
Projected
2022
2022
Budget
2023
2024
Operating Revenues
Account Description
2020
2021
2022
2022
2023
2024
AS305180-333219
Dept Of Treasury -Cares Act
$ 497,247
$ -
$ -
$ -
$ -
$ -
AS305180-336099
Sales Tax Mitigation Pmts
$ 439,636
$ -
$ -
$ -
$ -
$ -
AS305180-361110
Investment Interest
200,354
1,378
1,500
-
-
-
Total Operating Revenues
Fire Fghtr Equpmt, Bunker Gear
1,137,237
1,378
1,500
--
-
-
AS305180-318340
REET 1 - First Quarter Percent
318,317
567,618
500,000
500,000
500,000
500,000
AS305180-345852
Fire Impact Fees
300,000
300,000
300,000
300,000
300,000
300,000
AS305180-390000
Sale of Land
--
1,156
2,000,000
5,000,000
-
-
AS305180-395100
Proceeds From Sales Of Capital
-
261,845
-
--
-
-
Total Capital Project Revenues
Operating Rentals & Leases
618,317
1,129,463
2,800,000
5,800,000
800,000
800,000
AS305180-730301
Transfer In from 301
-
74,748
-
--
-
-
AS305180-730302
Transfer In from 302
2,753,000
-
-
--
-
AS305180-730304
Transfer In from 304
428,775
25,383
1,100,000
300,000
300,000
300,000
Total Revenues
Cleaning/Janitorial Services
$ 4,937,329
$ 1,230,971
$ 3,901,500
$ 6,100,000
$ 1,100,000
$ 1,100,000
Expenses
15
Actual
Projected
Budget
GL Account Code
Account Description
2020
2021
2022
2022
2023
2024
AS305210-531001
Office Supplies
34,991
-
-
-
-
-
AS305210-532007
Cleaning & Janitorial Supplies
25
-
-
-
-
-
AS305210-535000
Small Tool & Minor Equipment
-
3,724
-
--
-
AS305220-531011
Fire Fghtr Equpmt, Bunker Gear
-
-
240,000
167,000
-
-
AS305220C-531003
Operating Supplies
--
6,496
-
-
-
FD305220-531011
Fire Fghtr Equpmt, Bunker Gear
120,462
103,812
-
--
-
FD305220-536001
Computer peripherals
-
1,156
-
-
-
-
Total Supplies
155,478
108,691
246,496
167,000
-
-
AS305210-545000
Operating Rentals & Leases
-
4,006
-
--
-
AS305210-547000
General Utilities
23,221
-
-
-
-
AS305210-548000
Repair & Maint Services
-
2,900
-
--
-
AS305210-548002
Maintenance Services
15,800
-
-
-
-
-
AS305210-548007
Cleaning/Janitorial Services
14,659
-
-
--
-
AS305210C-547000
General Utilities
12,844
-
-
-
-
-
FD305220-541000
Professional Services
-
12,057
-
-
-
-
FD305220-545004
Equipment Rental
10,969
8,933
-
-
-
-
FD305220-547000
General Utilities
19,206
5,748
-
-
-
-
FD305220-548000
Repair & Maint Services
-
2,944
-
-
-
-
Total Services & Passthrough Pmts
96,700
36,588
-
--
-
AS305210C-561000
Land
(5,617)
-
-
--
-
AS305210C-562000
Buildings & Structures
23,132,953
857,027
19,640
-
-
-
AS305220-564000
Machinery & Equipment
--
951,013
-
-
-
AS305220C-561000
Land
980
-
-
--
-
AS305220C-562000
Buildings & Structures
22,328,105
1,304,218
-
-
-
-
AS305220C-564000
Machinery & Equipment
221,512
22,807
-
-
-
Total Capital Expenditures
45,677,933
2,184,052
970,653
-
-
-
AS305180-750000
Transfer Out to General Fund
-
1,068,817
2,171,467
2,171,467
1,319,019
1,317,849
AS305180-750306
Transfer Out to 306
-
600,000
-
-
-
-
AS305180-750501
Transfer Out to 501
147,693
319,413
52,000
52,000
-
-
Total Expenditures
$ 46,077,803
$ 4,317,561
$ 3,440,616
$ 2,390,467
$ 1,319,019
$ 1,317,849
15
16
of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: City Council
FROM: Vicky Carlsen, Finance Director
CC: Mayor Ekberg
DATE: September 20, 2022
SUBJECT: LEOFF 1 Retiree Self -Insured Healthcare Plan 2023-2024 Proposed
Budget
ISSUE
Review the LEOFF 1 Retiree Self -Insured Healthcare Plan fund 2023-2024 proposed
budget.
BACKGROUND
This fund accounts for the City's self-insured healthcare plan for Law Enforcement
Officers and Firefighters (LEOFF) retirees. The fund receives contributions from both the
police and fire departments on behalf of the retired LEOFF 1 employees. The City
currently has 32 members receiving benefits under this plan. It is a closed plan, meaning
no new members are able to join LEOFF 1.
DISCUSSION
This fund covers the City's LEOFF 1 retiree self-insured healthcare claims and
administrative fees. The budget has been drafted to reflect estimated expenses and is
funded at the level recommended by the City's broker and actuary.
RECOMMENDATION
For information and discussion
ATTACHMENTS
Draft LEOFF 1 Retiree Self -Insured Healthcare Plan Fund 2023-2024 Budget
17
18
DEPARTMENT: Finance
FUND: LEOFF I Retiree Self -Insured Healthcare Plan
RESPONSIBLE MANAGER: Vicky Carlsen
Description
DIVISION: N/A
FUND NUMBER: 503
POSITION: Finance Director
This fund accounts for the City's self-insured healthcare plan for Law Enforcement Officers and Fire
Fighters (LEOFF I) retirees. This fund receives contributions on behalf of retired LEOFF I employees
through their respective organization units. Healthcare claims and program administrative fees are
expensed in this fund.
2021-2022 Accomplishments
♦ Optimized use of Medicare insurance coverage to manage plan costs. Strategic Goal 4
2023-2024 Outcome Goals
♦ Continue to analyze and revise funding structure to achieve a smooth and predictable premium
trend. Strategic Goal 4
2023-2024 Indicators of Success
♦ A smooth funding trend is achieved. Strategic Goal 4
♦ Reserves levels are maintained. Strategic Goal 4
♦ Costs are managed and stabilized. Strategic Goal 4
19
Revenue and Expense Summary
LEOFF 1 Self -Insured Healthcare Plan
Operating Expenses
Insurance Program Costs
Professional Services
Other Expenses
374,959
-
-
Actual
288,486
1,750
-
479,500
5,000
500
Budget
441,784
5,000
500
Percent Change
2020
2021
Projected
2022
2022
2023
2024
2022-2023 2023-2024
Operating Revenue
Investment Eamings
Employer Trust Contributions
21,631
254,868
405
270,249
439
295,755
1,000
435,000
500
350,000
500
350,000
-50.0%
-19.5%
0.0%
0.0%
Total Operating Revenue
276,499
270,654
296,194
436,000
350,500
350,500
-19.6%
0.0%
Operating Expenses
Insurance Program Costs
Professional Services
Other Expenses
374,959
-
-
331,071
-
-
288,486
1,750
-
479,500
5,000
500
426,296
5,000
500
441,784
5,000
500
-11.1%
0.0%
0.0%
3.6%
0.0%
0.0%
Total Operating Expenses
374,959
331,071
290,236
485,000
431,796
447,284
-11.0%
3.6%
Indirect Cost Allocation
-
11,920
12,040
12,040
12,642
13,274
5.0%
5.0%
Total Expenses
374,959
342,991
302,276
497,040
444,438
460,558
-10.6%
3.6%
Beginning Fund Balance
435,054
336,595
264,258
264,258
258,176
164,238
-2.3%
-36.4%
Change in Fund Balance
(98,459)
(72,336)
(6,082)
(61,040)
(93,938)
(110,058)
53.9%
17.2%
Ending Fund Balance
S 336,595
$ 264,258
$ 258,176
$ 203,218
$ 164,238
$ 54,180
-19.2%
-67.0%
Unrestricted
336,595
264,258
258,176
203,218
164,238
54,180
-19.2%
-67.0%
IBNR Reserve
137,500
82,500
63,905
137,500
76,585
80,337
-44.3%
4.9%
20
General Ledger Code Details
Revenues
GL Account Code
Account Description
Actual
2020 2021
Projected
2022
2022
Budget
2023
2024
FN503200-361110
Investment Interest
$ 8,751
$ 405
$ 439
$ 1,000
$ 500
$ 500
FN503200-361320
Unrizd Gain(Loss)-Investments
12,880
-
-
-
-
-
FN503200-369700
Trust Contributions -Employer
254,868
270,249
295,755
435,000
350,000
399,000
Total Operating Revenues
Prescription Claims
276,499
270,654
296,194
436,000
350,500
399,500
FN503200525503
Vision Claims
4,349
4,727
2,553
8,000
6,159
6,394
Total Revenues
Stop Loss Reimbursements
$ 276,499
$ 270,654
$ 296,194
$ 436,000
$ 350,500
$ 399,500
Expenses
GL Account Code
PW103100-511000
PW103100-512000
PW103100C-511000
PW103100C-513000
PW103800C-511000
Account Description
Salaries
Extra Labor
Salaries
Overtime
Salaries
Actual
2020 2021
Projected
2022
2022
Budget
2023
2024
Total Salaries & Wages
-
-
-
-
-
-
FN503200-525500
Self Insured Medical Claims
92,323
76,374
42,727
150,000
129,948
135,731
FN503200-525501
Dental Claims
40,400
38,883
10,220
50,000
60,201
64,505
FN503200-525502
Prescription Claims
111,563
109,852
47,599
140,000
102,429
104,478
FN503200525503
Vision Claims
4,349
4,727
2,553
8,000
6,159
6,394
FN503200525504
Stop Loss Reimbursements
-
3,403
-
-
-
-
FN503200-525506
TPA Admin Fees
15,914
16,106
5,746
18,000
17,218
17,734
FN503200-525507
Excess Loss Premiums
12,369
14,285
5,062
20,000
17,341
19,942
FN503200-525508
Long Term Care
10,385
11,819
98,229
15,000
15,000
15,000
FN503200-525510
IBNR Adjustment
-
-
-
500
-
-
FN503200-525520
Out of Pocket Costs
31,297
5,939
8,214
30,000
78,000
78,000
FN503200525521
Medicare Plan B
56,357
49,684
68,136
48,000
-
-
Total Personnel Benefits
374,959
331,071
288,486
479,500
426,296
441,784
FN503200541000
Professional Services
-
-
1,750
5,000
-
-
FN503200-541007
Contracted Services
-
-
-
-
5,000
5,000
FN503200-549000
Miscellaneous Expenses
-
-
-
500
-
-
FN503200549999
Other Miscellaneous Expenses
-
-
-
-
500
500
Total Services & Passthrough Pmts
-
-
1,750
5,500
5,500
5,500
FN503200-750190
Transfer Out ICA
-
11,920
12,040
12,040
12,642
13,274
Total Transfers Out
-
11,920
12,040
12,040
12,642
13,274
Total Expenses
$ 374,959
$ 342,991
$ 302,276
$ 497,040
$ 444,438
$ 460,558
21
22