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Home My WebLink AboutCSS 2022-09-26 Item 1B - Budget - Proposed 2023-2024 Biennial Budget: Public Safety PlanCity 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 Earnings $ 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 GL Account Code Account Description 2020 2021 2022 2022 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 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 -- 120,462 2,000,000 5,000,000 - - AS305180-395100 Proceeds From Sales Of Capital - 261,845 - - - - Total Capital Project Revenues 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 $ 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