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Home My WebLink AboutCOW 2022-10-10 Item 5F - Budget - Proposed 2023-2024 Biennial Budget: Land Acquisition, Recreation and Parks DevelopmentCOUNCIL AGENDA SYNOPSIS 277 Initials ITEM 1V0. Meeting Date Prepared by M�or'.r revieav Council review (1.1..r:‘ 10/10/22 DR 5.F. 190E ITEM INFORMATION STAFF SPONSOR: DAVID ROSEN ORIGINAL AGENDA DATE: 10/10/22 AGENDA ITEM TITLE Proposed 2023-2024 Biennial Budget - Land Acquistion, Recreation, and Park Development CATEGORY Mtg Discussion Date 10/10/22 ❑ Motion Mtg Date Resolution Mtg Date ❑ Ordinance Mtg Date ❑ Bid Award Mtg Date ❑ Public Hearing Mtg Date Other Mtg Date SPONSOR ❑ Council ❑ Mayor ❑ Adnrin Svcs ❑ DCD ❑ Finance ❑ Fire PCR ❑ Police ❑ PIE SPONSOR'S Parks & Recreation staff are presenting the proposed 23-24 biennium budget for the Land SUMMARY Acquistion, Recreation, and Park Development (301) Fund. This budget includes all parks capital expenditures for the biennium. Both the Community Services & Safety Committee and the Committee of the Whole are being asked to review the proposed budget and provide staff with desired and/or recommended changes. REVIEWED BY ❑ Trans&Infrastructure Svcs ❑ LTAC ❑ DATE: 10/10/2022 Community Svcs/Safety ❑ Finance & Governance ❑ Planning & Community Dee. Arts Comm. ❑ Parks Comm. ❑ Planning Comm. COMMITTEE CHAIR: RECOMMENDATIONS: SPONSOR/ADMIN. Department of Parks & Recreation COMMITTEE Forward to Committee of the Whole COST IMPACT / FUND SOURCE EXPENDITURE REQUIRED AMOUNT BUDGETED APPROPRIATION REQUIRED $ $ Fund Source: REET1 & 2, KC PARKS LEVY, PARK IMPACT FEES, 1% FOR ART TRANSFERS, INTEREST, FUND BALANCE Comments: Fund Balance is via KC Parks Levy or REET Funds that went unused in previous fiscal years MTG. DATE RECORD OF COUNCIL ACTION 10/10/22 MTG. DATE ATTACHMENTS 10/10/22 Community Services & Safety Committee Informational Memorandum dated October 4, 2022 23/24 Biennium Budget Book Section for 301 Fund Capital Improvement Program 301 Fund for 2023-2028 PowerPoint Presentation 277 278 �J�� ILA kqs City of Tukwila Allan Ekberg, Mayor Parks & Recreation Department - Peter Mayer, Interim Director INFORMATIONAL MEMORANDUM TO: Community Services & Safety Committee FROM: Peter Mayer, Parks & Recreation Interim Director BY: David Rosen, Parks & Recreation Fiscal Analyst DATE: October 4, 2022 SUBJECT: Proposed 23-24 Budget: Land Acquisition, Recreation, and Park Development BACKGROUND Staff has prepared the Land Acquisition, Recreation, and Park Development (301) Fund budget for council consideration. The 301 Fund is used exclusively for acquisition and development of facilities and assets within the parks system. The 301 Fund's main inflow sources include Real Estate Excise Tax (REET) 1, King County Parks Levy Funds (The current levy lasts through the end of FY25), Park Impact Fees, Interest Revenue generated via the fund's balance, and 1% for Arts transfers from other funds within the city. Leveraging of these inflows and current fund balance may allow for the securing of additional revenue via local, state, and federal grants as well as increased emphasis on securing donors and establishing philanthropic opportunities. The 301 Fund's main outflows include purchases of capital assets as well as other supplies and services needed to install and maintain said assets as well as services related to installations of art throughout the parks and trail system. TMC 2.30.060 created the Municipal Arts Fund within the city, the Fund is captured within this budget. DISCUSSION The 301 Fund is estimated to receive approximately $941,000 in total revenue over the next biennium. Fund expenditures are currently estimated at $1.85M. This represents a spenddown of the fund balance of approximately $1.17M. This fund balance comes from past REET 1 funds as well as past King County Levy funds that are eligible to be used for park and trail capital projects and improvements. FINANCIAL IMPACT The 301 Fund does receive any general fund support. Financial impact of approving the 301 Fund budget as presented does not create any general fund inflows or outflows in the 2023-2024 biennium. RECOMMENDATION Staff is seeking approval from the Community Services & Safety Committee to forward the Land Acquisition, Recreation, and Park Development (301) Fund section of the 2023-2024 Biennial Budget to the October 10, 2022 Committee of the Whole. ATTACHMENTS A --- Proposed 23-24 Biennial Budget for 301 Fund B --- Proposed 23-28 CIP Sheets for 301 Fund Tukwila City Hall • 6200 Southcenter Boulevard • Tukwila, WA 98188 • 206-433-1800 • Website: TukwilaWA.gov 279 280 DEPARTMENT: N/A FUND: Land Acquisition, Rec., and Park Dev. RESPONSIBLE MANAGER: Pete Mayer Description FUND NUMBER: 301 POSITION: Interim Parks & Recreation Director The Land Acquisition, Recreation, and Park Development fund supports the Parks and Recreation Department's six-year capital improvement plan (CIP) that addresses construction, repair, maintenance and acquisition of parks, trails, recreation, and open space properties. Projects include planning, permitting, engineering, renovation, replacement and construction of park and recreation facilities and acquisition of park and open space lands. General government projects are in fund 303. Funding sources include a variety of sources including a one-quarter real estate excise tax (REET), park impact fees (PIF), 1% Municipal Arts Fund, King County Parks levy allocations, local, state, and federal grants, and other miscellaneous sources. The CIP includes both secured funding, as well as funding that has not yet been secured, assuming successful obtainment of grants. 2021-2022 Accomplishments ♦ Joe Duffie Tree dedication. Strategic Goals 1 & 5 ♦ Foster Golf course safety and security bollards. Strategic Goals 1 & 5 ♦ Completed Tukwila Park gazebo replacement. Strategic Goals 1 & 5 ♦ Completed tennis court renovations at Tukwila and Crystal Springs Parks. Strategic Goals 1 & 5 ♦ Completed parking lot overlay at Foster park. Strategic Goals 1 & 5 ♦ Completed road mural installation at Christiansen Road and Baker Boulevard, utility box art wrap program and park mural program painting utilizing 1% for Arts Funds. Strategic Goals 1 & 5 2023-2024 Outcome Goals ♦ Implement recommendations from the 2012 City Strategic Plan- amended 2018, Tukwila's Comprehensive Plan, 2020 Parks, Recreation and Open Space Plan, the 2012 Urban Tree Canopy Assessment, 2019 Older Adults Recreational Service Needs Assessment, 2018 Public Arts & Culture Master Plan and 2017 Green Tukwila 20 -Year Stewardship Plan and other applicable local, regional, and state plans. ♦ Engage in more routine park, open space, and trail master planning initiatives to inform a more aggressive master plan implementation program. ♦ Leverage current revenues with external funding sources to bolster scope, scale, and quantity of park improvements. ♦ Conduct an ADA Transition Plan self-assessment to guide ongoing accessibility improvements. ♦ Expand access and neighborhood connectivity through improved local and regional trails and water access opportunities. ♦ Rehabilitate and expand play spaces, playgrounds, spray parks, skate parks, sport courts and ballfields. ♦ Enhance user experience through park safety and security improvements. ♦ Restore riparian habitat, improve urban forest canopy, better control invasive species, improve flood control and enhance water quality. 281 ♦ Facilitate renovation and rehabilitation of critical park infrastructure and assets to extend life cycle and lower operating and maintenance costs. ♦ Secure, improve and increase access to undeveloped properties, including 116th open space and 140th Street and 42nd Avenue. 2023-2024 Indicators of Success ♦ Increased monetary investment in renovating, rehabilitating, repairing, and improving public park and recreation assets. ♦ Increased volume of grant applications and grants awarded. ♦ Increase grant amounts awarded and philanthropic partnerships. ♦ Secure grant matches through a combination of in-kind support, donated cash, labor, materials, and equipment and other grants. Program Change Discussion Significant increases in investments supporting the rehabilitation and improvement of parks, recreation facilities, trails and open space are forecasted over the six-year CIP period. In addition to appropriating dedicated REET funds for parks, the Department will be more aggressively pursuing local, regional, state, and federal grants and developing philanthropic and planned giving initiatives to leverage secured sources of funding. The Department is updating its approach to capital improvement planning focusing on projects that 1) renovate and replace park furnishings and assets, including preserving green infrastructure; 2) address safety and security improvements and emergency repair needs; 3) increase neighborhood and regional connectivity through improved trail and water access opportunities; 4) dedicate resources for future park, recreation and open space planning and acquisition, including planning, design and engineering. 282 Department Detail Budget by Revenue & Expenditure Summary Land Acquisition, Recreation, and Park Improvement Projects Actual Budget Percent Change 2020 2021 Projected 2022 2022 2023 2024 2022-2023 2023-2024 Operating Revenue 0.0% Art Projects 28,254 80,318 10,280 50,000 64,250 31,000 Excess Property Tax Levy $ 309,197 $ 159,442 $ 171,247 $ 304,000 $ 165,000 $ 165,000 -45.7% 0.0% Investment Earnings 8,175 2,128 4,000 5,000 8,000 8,000 60.0% 0.0% Total Operating Revenue 317,372 161,570 175,247 309,000 173,000 173,000 -44.0% 0.0% Capital Project Revenue 0.0% Park Improvements 150,332 153,941 192,414 405,000 742,000 958,000 Real Estate Excise Tax (REET) 2,250 949,149 597,301 - 150,000 150,000 0.0% 0.0% Grant Revenues 6,700 - - - - - 0.0% 0.0% Park Impact Fees 302,750 43,780 325,000 101,000 100,000 100,000 -1.0% 0.0% Total Capital Project Revenue 311,700 992,930 922,301 101,000 250,000 250,000 147.5% 0.0% Transfers In 231,506 518,550 72,290 72,290 64,250 31,000 -11.1% -51.8% Total Operating Revenue 860,578 1,673,050 1,169,838 482,290 487,250 454,000 1.0% -6.8% Projects AiR's river 7,996 18,033 9,471 - - - 0.0% 0.0% Art Projects 28,254 80,318 10,280 50,000 64,250 31,000 28.5% -51.8% Star Nursery Acquisition 8,933 23,744 - - - - 0.0% 0.0% Parks, Rec., & Open Space Plan 61,943 - -- - - 0.0% 0.0% Duwamish Hill Preserve - 176 1,500 - - - 0.0% 0.0% Park Improvements 150,332 153,941 192,414 405,000 742,000 958,000 83.2% 29.1% Tukwila South Trail 11,232 - - - - - 0.0% 0.0% Open Space Improvements - - - - - 100,000 0.0% 0.0% Tukwila Pond 2,782 40,489 11,885 - - - 0.0% 0.0% Parks Maintenance - 76,298 40,033 - - - 0.0% 0.0% Park Acquisition - 1,990 - - - 15,000 0.0% 0.0% Homeless Camp Clean Up - - 16,354 - - - 0.0% 0.0% Multipurpose Trails - - 32,560 50,000 125,000 75,000 150.0% -40.0% Total Projects 271,472 394,989 314,497 505,000 931,250 1,179,000 84.4% 26.6% Transfers Out - 149,495 - - - - 0.0% 0.0% Total Expenses 271,472 544,484 314497 505000 931,250 1,179,000 84.4% 26.6% Beginning Fund Balance 1,178,173 1,767,280 2,895,845 2,895,845 3,751,186 3,307,186 29.5% -11.8% Change in Fund Balance 589,106 1,128,565 855,341 (22,710) (444,000) (725,000) 1855.1% 63.3% Ending Fund Balance $ 1,767,280 $ 2,895,845 $ 3,751,186 $ 2,873,135 $ 3,307,186 $ 2,582,186 15.1% -21.9% 283 General Ledger Code Details Revenues GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 Operating Revenues Salaries $ 2,260 $ 7,789 $ - $ - $ - $ - PR301800-311137 Excess Property Tax Levy -Parks $ 309,197 $ 159,442 $ 171,247 $ 304,000 $ 165,000 $ 165,000 PR301800-318340 REET 1 - First Quarter Percent 2,250 949,149 597,301 - 150,000 150,000 PR301800-361110 Investment Interest 8,175 2,128 4,000 5,000 8,000 8,000 Total Operating Revenues Industrial Insurance 319,622 1,110,719 772,548 309,000 323,000 323,000 PR301800-337733 Duwamish River Habitat Coord 6,700 - - - - - PR301800-345851 Park Impact Fees 302,750 43,780 325,000 101,000 100,000 100,000 Total Capital Project Revenues 309,450 43,780 325,000 101,000 100,000 100,000 PR301800-730104 Transfer In from 104 190,106 485,000 - - - - PR301801-730195 Transfer In for 1% Arts 41,400 33,550 72,290 72,290 64,250 31,000 Non -Operating Revenues PR301800-535002 231,506 518,550 72,290 72,290 64,250 31,000 - - PR301801-531003 Operating Supplies (17,941) 10,739 - - Total Revenues Total Supplies $ 860,578 $ 1,673,050 $ 1,169,838 $ 482,290 $ 487,250 $ 454,000 Expenditures GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PR301800-511000 Salaries $ 2,260 $ 7,789 $ - $ - $ - $ - Total Salaries & Wages 2,260 7,789 - - - - PR301800-521000 FICA 173 589 - - - - PR301800-523000 PERS 291 867 - - - - PR301800-524000 Industrial Insurance 56 5 - - - - PR301800-525000 Medical, Dental, Life, Optical - 36 - - - - Total Personnel Benefits 520 1,496 - - - - PR301800-531003 Operating Supplies 8,226 1,505 - - - - PR301800-532001 Repair Supplies - 8,337 - - - - PR301800-532002 Maintenance Supplies 1,550 - - - - - PR301800-535002 Power Tools 7,499 - - - - - PR301801-531003 Operating Supplies (17,941) 10,739 - - - - Total Supplies (666) 20,582 - - - - 284 Expenditures (cont.) GL Account Code Account Description Actual 2020 2021 Projected 2022 2022 Budget 2023 2024 PR301800-541000 Professional Services 211,447 44,204 - - - - PR301800-541006 Consulting Services - 50,784 - - - - PR301800-541007 Contracted Services 3,056 107,784 91,900 - 867,000 1,148,000 PR301800-541010 Inspection Services & Permits - 976 - - - - PR301800-541012 Translation & Interpretation - 396 - - - - PR301800-545004 Equipment Rental - 1,778 - - - - PR301800-547000 General Utilities - 176 - - - - PR301800-548001 Repair services - 1,258 - - - - PR301800-548002 Maintenance Services - 120,265 - - - - PR301800-548003 Irrigation Maint Service 663 - - - - - PR301800-548005 Tree/Landscape Maintenance - 11,979 - - - - PR301800-548008 Non -Capital Improvements - - - - - - PR301800-549000 Miscellaneous Expenses - 1,990 - - - - PR301800C-541000 Professional Services (1,690) - - 79,000 - - PR301800C-541006 Consulting Services 1,690 - - - - - PR301800C-547000 General Utilities - - 1,500 - - - PR301800C-548008 Non -Capital Improvements - - 3,500 - - - PR301801-541000 Professional Services - 1,500 1,500 - - - PR301801-541006 Consulting Services - 5,500 8,250 - - - PR301801-541007 Contracted Services (19,077) - 5,000 - 64,250 31,000 PR301801-548000 Repair & Maint Services 73,269 16,533 - - - - Total Services & Passthrough Pmts 269,358 365,123 111,650 79,000 931,250 1,179,000 PR301800C-563000 Other Improvements- - 76,339 - - PR301800C-564000 Machinery & Equipment- - 108,947 - - - PR301800C-565000 Construction Projects - - 17,561 426,000 - - Total Capital Expenditures - - 202,847 426,000 - - PR301800-750104 Transfer Out to 104 - 74,748 - - - - PR301800-750305 Transfer Out to 305 - 74,748 - - - - Total Transfers Out - 149,495 - - - - Total Expenditures $ 271,472 $ 544,485 $ 314,497 $ 505,000 $ 931,250 $ 1,179,000 285 TUKWILA PARKS & RECREATION GOOD HEALTHY FUN Proposed 2023-24 Biennial Budget: Land Acquisition, Recreation, and Park Development Fund (301) TUKWILA PARKS & RECREATION GOOD HEALTHY FUN IThe Land Acquisition, Recreation, and Park Development Fund is used for acquisition of land, development of land, and construction of parks facilities. Background • Diverse funding sources including Real Estate Excise Tax (REET) 1 & 2, King County Parks Levy funds, Park Impact Fees, Local and State grants, 1% for Arts Fund • Supports the planning, acquisition, design, and construction of parks, trails, facilities, public art and the conservation of open space properties. • Primary method and source of funding of capital repair, improvement, rehabilitation and replacement of park and recreation assets. TUKWILA PARKS & RECREATION GOOD HEALTHY FUN Current Operations Operational Highlights of the 301 Fund include: • Investments significantly limited in 2021-22 due to funding allocations • Primary focus on safety/security investments, parking lot and trail resurfacing, sport court rehabilitation and preliminary phase of park furnishing replacement TUKWILA PARKS & RECREATION GOOD HEALTHY FUN Key Themes of 2023-2024 Budget • Refurbishment and rehabilitation of current park, trail, and open space assets- focus on maintaining and enhancing safety, security, connectivity, and accessibility. • Bolster community-based park master planning applying equity tools and strategies; begin phased implementation. • Leveraging a greater city investment with local and state grants • Explore new and expanded capital funding opportunities with philanthropic partners """ TUKWILA_ PARKS & RECREATION Key Items in Progress for the 301 Fund include: GOOD HEALTHY FUN • Restructuring of the 6 -year CIP (2023-2028 in the next version) to better communicate department goals for greater capital investment and better position for grant eligibility • Creating a more integrated capital asset and art installation inventory and condition assessment throughout the city to better inform both day-to-day maintenance as well as capital investment needs and priorities • Assessing interlocal agreements with Tukwila and Highline School Districts, King County DNR -Parks and other partners to clarify capital asset management responsibilities and identify opportunities for greater partnership TUKWILA PARKS & RECREATION GOOD HEALTHY FUN Questions?