HomeMy WebLinkAboutFIN 2022-10-24 Item 1C.3 - Handouts Distributed at Meeting - 2021-2022 Biennial Budget Amendment: Update Memo / Reconciliation of Budget SummaryCity of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Finance & Governance Committee
FROM: Vicky Carlsen, Finance Director
BY: Aaron Williams, Fiscal Manager
CC: Mayor Ekberg
DATE: October 24, 2022
SUBJECT: 2022 Biennial Budget Amendment Ordinance
ISSUE
Approve the administrative 2022 biennial budget amendments.
BACKGROUND
While amending the budget is only required when a fund, in total, is in danger of exceeding budget,
it is a best practice to adjust the budget to identify significant changes in financial plans, policy
decisions, and provide transparency for key decisions.
Several of the proposed budget amendments have been reviewed and consensus given by Council
Committee and/or Council process as noted below in the discussion. The proposed budget
amendments make the following types of modification to the current biennium:
• Housekeeping amendments such as adjusting budgeted beginning fund balance to actual
beginning fund balance,
• Increasing certain general fund revenue streams,
• Reflect revenue -backed projects/expenditures,
• Formalize budget amendments previously approved via Council consensus
All budget amendments are detailed below with explanations provided for each amendment as well
as the effect on ending fund balance. Budget amendments are summarized by fund in the tables
attached to this memo.
DISCUSSION
General Fund
Adjust Beginning Fund Balance
A beginning fund balance increase of $3,525,024 to adjust the budgeted beginning fund balance to
reflect the actual beginning fund balance. Fiscal year 2021 ended the year with a fund balance of
$16.9 million, which exceeds the fund balance policy by approximately $5.3 million. This increase
in beginning fund balance is one leg of the three-legged stool to balance the 2023-2024 budget.
It should be noted that after all amendments, the general fund is expected to meet, and exceed,
reserve policy in 2022.
INFORMATIONAL MEMO
Page 2
Amendments by Department
The footnotes following the chart provide additional details about each proposed amendment.
Dept. '
Footnc'
Description of Proposed Amendment
2022
Revenue
Expenditure
Recreation -Parks
la
Partners in Employment contract (part of SEEK)
64,000
64,000
Recreation
1b
Summer Experience & Enrichment (SEEK) grant
30,000
30,000
Recreation
lc
You Got Next Tukwila Basketball Festival (held at TCC 9/17/22)
20,000
20,000
Recreation
ld
Kaleidoscope Play & Learn (KPL) Program
10,000
10,000
Recreation Total
$ 124,000
$ 124,000
Community Development
2
TDM Program, new Sustainable Transportation Communication Specialist
70,000
70,000
Community Development Total
$ 70,000
$ 70,000
Fire
3
Increase to Contract -Karen Reed Fire Advisory Task Force
40,000
Fire
4
Dispatching-ValleyComm contract costs
80,000
Fire
5
Salaries/Benefits (Includes leave payouts and overtime)
355,000
Fire Department Total
$ -
$ 475,000
Dept. 20 - Transfers Out
6
Transfer out to 105, 10% PY constr sales tax
166,463
Dept. 20 - Transfers Out
7
Interfund Loan from 402 and subsequent tranfser out to 305 for engine
purchase
1,100,000
1,100,000
Dept. 20 Transfers Total
$ 1,100,000
$ 1,266,463
General Revenue
8
Increase to Retail Sales Tax revenue budget
500,000
General Revenue
8
Increase to utility tax revenue budget
500,000
General Revenue
8
Increase to Gambling tax revenue budget
1,000,000
Total General Revenue Amendments
$ 2,000,000
$ -
Total General Fund
3,294,000 1,935,463
1) Add revenue and expenditure budgets for Parks & Recreation grants awarded to the City.
a. Partners in Employment, part of the SEEK program, provided youth with education
opportunities to learn about ecosystem restoration. Program enrolled 91 youth over the
summer. (authorized 6/6/22 Special meeting)
b. SEEK grant, remaining activity incurred as part of the summer recreation experiences for
the SEEK grant. A total of 131 participants took part. (authorized 2/28/22 Special
meeting)
c. You Got Next Tukwila Basketball Festival held at TCC on 9/17 in partnership with the
Seattle Sports Commission, also includes some rental fees paid for TCC usage. Total
attendance was approximately 450 with 250 of those being youth, event was provided to
the public for free. (from 9/17/22 Community Services & Safety Committee)
d. Funding for Kaleidoscope Play & Learn Program. KPL provides children and their
caregivers with culturally and developmentally appropriate play activities as well as peer
to peer activities for caregivers to learn what they can do at home to support their child's
growth. (grant contract amended with additional funds)
2) Add revenue and expenditure budgets for the addition of a new FTE to the TDM Program,
grant funded. The new grant -funded Sustainable Transportation Communications Specialist
will coordinate TDM communications and media to reach residents, commuters, and
employers in Tukwila and South King County. (authorized 6/6/22 regular meeting)
3) Budget expenditures for the Fire advisory task force, Consultant Karen Reed's contract was
extended to allow her to continue leading the TFD annexation conversation. (approved 5/2/22
regular meeting)
4) Add expenditure budget for additional Valley Communications contract costs, 2022 budget
was based on a low estimate; assessment increased 15% over prior year.
5) Adjustment to increase Fire salaries and benefits, which includes leave payouts and additional
overtime. In anticipation of upcoming retirements, the department has been hiring several
new employees. A portion of the amendment covers leave payouts for these retirements, as
well as covering addition costs incurred to maintain minimum staffing levels. Leave payouts
also include compensation time as specified in the Interlocal Agreement.
6) Annual transfer to Contingency Fund from General fund of 10% of prior year construction
related sales taxes, per reserve policy. Based on 2021 construction sales taxes of $1,664,634.
INFORMATIONAL MEMO
Page 3
7) Interfund loan from Sewer Fund (402) to the General Fund (000) and transfer to PSP Fund
(305) for purchase of Fire Engine for PSRFA contract. (Interlocal Agreement with PSRFA
approved 10/3)
8) Adjustments to reflect additional revenues anticipated above budget for Sales Tax, Gambling
Tax and Utility Taxes. The City continues to see improvements in some revenue streams;
however some revenues are still lagging behind pre -pandemic levels.
Other Funds
Included in the proposed budget amendments are amendments in other funds. In addition to the
amendments listed below, beginning fund balances are being adjusted to reflect actual balance
available in the fund. The footnotes following the chart provide additional details about each
proposed amendment.
Fund
Footnote
Description of Proposed Amendment
2022
Revenue
Expenditure
Contingency - Fund 105
6
Transfer Gen Fd - 10% Prior year constr sales tax revenues
166,463
Total Contingency Fund Amendments
$ 166,463
$ -
Drug Seizure - Fund 109
9
Mental Health Co -Responder (carryforward from 2021)
85,000
Drug Seizure - Fund 109
10
SPIDR Tech for public perception survey's
20,000
Drug Seizure - Fund 109
11
Purchase of armored truck for SWAT
100,000
Total Drug Seizure Fund Amendments
$ -
$ 205,000
Land Acq, Rec., & Park Dev. - Fund 301
19
Transfer from 301 to 306 of prior year available REET
500,000
Total Land Acq., Rec., & Park Dev. Amendments
$ -
$ 500,000
Gen Gov Improvements - Fund 303
12
City Hall siding repair additional budget
100,000
Total General Government Improvements Amendments
$ -
$ 100,000
Public Safety Plan - Fund 305
7
Transfer In from General Fund and Engine purchase for RFA per contract
1,100,000
1,100,000
Public Safety Plan - Fund 305
7
Fire Equipment additional for RFA per contract
200,000
Total Public Safety Plan Amendments
$ 1,100,000
$ 1,300,000
City Facilities (PW Shops) - Fund 306
13
PWS Phase 1 Additional project costs, funding from land sale/utilities
1,000,000
1,000,000
City Facilities (PW Shops) - Fund 306
14
phase 2 -land sales
2,000,000
City Facilities (PW Shops) - Fund 306
14
Authorize PWS expenditures (carried forward budget)
1,500,000
City Facilities (PW Shops) - Fund 306
19
Transfer from 301 to 306 of prior year available REET
500,000
Total City Facilities (PW Shops) Amendments
$ 3,500,000
$ 2,500,000
Golf Course - Fund 411
15
Golf operational adjustments
300,000
200,000
Total Golf Course Amendments
$ 300,000
$ 200,000
Water - Fund 401
13
PWS Phase 1 - $500k utility fund transfer to 306 (@ 34% alloc)
170,000
Total Water Amendments
$ -
$ 170,000
Sewer- Fund 402
7
Interfund Loan to General Fund for RFA engine purchase
1,100,000
Sewer - Fund 402
13
PWS Phase 1 - $500k utility fund transfer to 306 (@ 19% alloc)
95,000
Total Sewer Amendments
$ -
$ 1,195,000
Surface Water - Fund 412
13
PWS Phase 1 - $500k utility fund transfer to 306 (@ 47% alloc)
235,000
Total Surface Water Amendments
$ -
$ 235,000
Equipment Rental & Replacement (501)
16
Carryforward of 2021 budget for Vactor truck (delayed in 2021)
600,000
Equipment Rental & Replacement (501)
17
Increase to fuel budget due to high gas prices
122,000
Equipment Rental & Replacement (501)
18
Repair costs for damaged aerial
97,000
Total Equipment Rental & Replacement Amendments
$ -
$ 819,000
6) Transfer to Contingency Fund from General fund of 10% of prior year construction related
sales taxes. Based on 2021 construction sales taxes of $1,664,634.
7) Interfund loan from Sewer Fund (402) to the General Fund (000) and transfer to PSP Fund
(305) for purchase of Fire Engine for PSRFA contract. Additionally, for PSP fund 305: Add
budget for additional Fire equipment purchases for PSRFA contract. (Interlocal Agreement
with PSRFA approved 10/3)
9) Drug Seizure fund 109: carryforward of 2021 budget for Mental Health Co -responder. The
Department budgeted this pilot program for 2021 but the program actually began incurring
expenses in 2022.
10) Drug Seizure fund 109: The Department partnered with SPIDR Tech to send out
questionnaires, surveys, and updates to 911 -callers to gauge public perception of police
services and to improve communication with victims of crimes. (discussion at 4/25 CSS
Committee)
INFORMATIONAL MEMO
Page 4
11) Drug Seizure fund 109: The Department purchased a covert armored personnel transport
vehicle that will improve the safety of victims, perpetrators, and responding officers in high-
risk scenarios. (authorized 9/19/22 regular meeting)
12) City Facilities fund 303: increase expenditures budget by $100,000 for City Hall siding repairs.
(contract authorized 10/3/22 regular meeting)
13) PW Shop phase 1, additional $1 million in project costs with funding from the upcoming land
sale of the George Long Shop ($500k) and from utility funds ($500k). These adjustments
maintain the 50/50 split between the government and utility funds. Final true -up allocation will
be determined once project is completed. (Consensus from 4/11/22 Committee of the Whole)
14) PW Shop phase 2, budget for land sales revenue from the George Long Shop. In addition,
increasing the expenditure budget based on projected year end expenditures. The addition
of land sale revenue will be balanced with utility fund contributions in the 2023 proposed
budget to maintain the 50/50 balance between government and utility funds. (Consensus
from 5/9/22 Committee of the Whole)
15) Foster Golf Course fund 411: Golf operational adjustments, increase for greens fees and
adding budget for some unexpected repair projects at the course.
16) Adjust fleet fund purchases to reflect carry over from 2021 for the purchase of the Vactor truck,
delivery of truck occurred in early 2022.
17) Increase for city fuel budgets due to abnormally high gas prices.
18) Additional budget for fleet repairs expenses related to repair costs due to damaged Aerial
Truck
19) Budget to transfer $500,000 of prior year available REET revenues from fund 301 to fund 306.
If the George Long Shops sale is delayed into 2023, this transfer will ensure the Public Works
shop project has available funds to cover expenditures. In order to maintain the 50/50 balance
between government and utility funds, the utility fund contribution from footnote 13 above will
be utilized.
INFORMATIONAL MEMO
Page 5
Adjusting Beginning Fund Balances
In addition to the budget amendments proposed for other funds, beginning fund balances in various
funds are also being adjusted to true up to actual beginning fund balances. The chart below details
the adjustments to beginning fund balances included with these budget amendments.
$ 65,772,218 $
10,088,650 $
75,860,868
RECOMMENDATION
The Council is asked to approve the Budget Amendment ordinance and consider this item at the
November 14, 2022, Committee of the Whole, and November 21, 2022, Regular Council Meeting.
ATTACHMENTS
Draft Ordinance
Proposed Budget Changes — Summary by Fund
Reconciliation of 2021-2022 Budget Summary to Ordinance
Beginning Fund Balance
Fund
Adopted
Budget
Proposed
Amendments
Proposed
Revised Budget
General Fund:
General Fund
13,392,295
3,525,024
16,917,319
Contingency
6,468,169
285,896
6,754,065
Special Revenue Funds:
Lodging Tax
1,016,608
725,758
1,742,366
Drug Seizure
166,034
401,239
567,273
Debt Service Funds:
LTGO Debt Service Funds (2)0X)
36,541
(36,541)
-
UTGO Debt Service Fund
11,984
301,309
313,293
LID/Guaranty
1,298,797
41,474
1,340,271
Capital Projects Funds:
Residential Streets
724,912
(17,106)
707,806
Bridges and Arterial Streets
2,516,741
1,165,446
3,682,187
Land Acquisition, Rec. and Park Dev.
1,541,330
1,354,515
2,895,845
Urban Renewal
1,452,144
1,010,117
2,462,261
General Government
573,148
104,885
678,033
Fire Impact Fees
500
(500)
-
Public Safety Plan
6,976,196
(6,898,524)
77,672
City Facilities (PW Shops)
3,138,454
361,590
3,500,044
Enterprise Funds:
Water
4,386,963
2,600,671
6,987,634
Sewer
11,022,180
2,136,095
13,158,275
Golf
1,056,224
(12,075)
1,044,149
Surface Water
4,634,122
1,269,695
5,903,817
Internal Service Funds:
Equipment Rental and Replacement
3,600,733
1,134,552
4,735,285
Employee Healthcare Plan
70,012
527,780
597,792
LEOFF 1 Retiree Healthcare Plan
165,675
98,583
264,258
Fiduciary Fund:
Firemen's Pension
1,522,456
8,767
1,531,223
$ 65,772,218 $
10,088,650 $
75,860,868
RECOMMENDATION
The Council is asked to approve the Budget Amendment ordinance and consider this item at the
November 14, 2022, Committee of the Whole, and November 21, 2022, Regular Council Meeting.
ATTACHMENTS
Draft Ordinance
Proposed Budget Changes — Summary by Fund
Reconciliation of 2021-2022 Budget Summary to Ordinance
Proposed Budget Changes - Summary by Fund
$ 65,772,218 $ 10,088,650 $ 75,860,868 $ 151,353,431 $ 8,360,463 $ 159,713,894 $ 157,446,907 $ 9,159,463 $ 166,606,370 $ 59,678,742 $ 9,289,650 $ 68,968,392
2022
Beginning Fund Balance
Revenue 1
Expenditure
Ending Fund Balance
Fund
Adopted
Budget
Proposed
Amendments
Proposed
Revised
Budget
Adopted
Budget
Proposed
Amendments
Proposed
Revised
Budget
Adopted
Budget
Proposed
Amendments
Proposed
Revised
Budget
Adopted
Budget
Proposed
Amendments
Proposed
Revised
Budget
General Fund Depts.
Council
$ -
$ -
Mayor
-
-
Administrative Services
-
-
Finance
-
-
Recreation & Parks
124,000
124,000
Community Development
70,000
70,000
Municipal Court
-
-
Police
-
-
Fire
-
475,000
Public Works
-
-
Transfers
1,100, 000
1,266,463
General Revenue
2,000,000
-
Total General Fund
13,392,295
3,525,024
16,917,319
73,204,684
3,294,000
76,498,684
74,582,500
1,935,463
76,517,963
12,014,479
4,883,561
16,898,040
Special Revenue Funds:
Lodging Tax
1 016 608
725,758
1,742,366
456,000
-
456,000
1,016,298
-
1 016,298
456 310
725,758
1,182,068
Drug Seizure
166,034
401,239
567,273
70,500
-
70,500
40,000
205,000
245,000
196,534
196,239
392,773
Contingency
6,468,169
285,896
6,754,065
20,000
166,463
186,463
-
-
-
6,488,169
452,359
6,940,528
Debt Service Funds:
LTGO Debt Service Funds (2XX)
36,541
(36,541)
-
8,645,004
-
8,645,004
8,643,004
-
8,643,004
38,541
(36,541)
2,000
UTGO Debt Service Fund
11,984
301,309
313,293
4,375,000
-
4,375,000
4,374,975
-
4,374,975
12,009
301,309
313,318
LID/Guaranty
1 298 797
41 474
1 340 271
584 000
-
584 000
628,563
-
628 563
1 254 234
41 474
1,295,708
Capital Projects Funds:
Residential Streets
724,912
(17,106)
707,806
3,856,000
-
3,856,000
4,010,000
-
4,010,000
570,912
(17,106)
553,806
Bridges and Arterial Streets
2,516,741
1,165,446
3,682,187
10,211,000
-
10,211,000
9,307,099
-
9,307,099
3,420,642
1,165,446
4,586,088
Land Acquisition, Rec. and Park Dev.
1,541,330
1,354,515
2,895,845
482,290
-
482,290
505,000
500,000
1,005,000
1,518,620
854,515
2,373,135
Urban Renewal
1,452,144
1,010,117
2,462,261
1,860,000
-
1,860,000
3,196,000
-
3,196,000
116,144
1,010,117
1,126,261
General Government
573,148
104,885
678,033
500
-
500
200,000
100,000
300,000
373,648
4,885
378,533
Fire Impact Fees
500
(500)
-
300,500
-
300,500
300,000
-
300,000
1,000
(500)
500
Public Safety Plan
6,976,196
(6,898,524)
77,672
6,100,000
1,100,000
7,200,000
2,390,467
1,300,000
3,690,467
10,685,729
(7,098,524)
3,587,205
City Facilities (PW Shops)
3,138,454
361,590
3,500,044
-
3,500,000
3,500,000
1,425,000
2,500,000
3,925,000
1,713,454
1,361,590
3,075,044
Enterprise Funds:
Water
4,386,963
2,600,671
6,987,634
6,947,000
-
6,947,000
9,719,771
170,000
9,889,771
1,614,192
2,430,671
4,044,863
Sewer
11,022,180
2,136,095
13,158,275
10,285,000
-
10,285,000
11,832,949
1,195,000
13,027,949
9,474,231
941,095
10,415,326
Golf
1,056,224
(12,075)
1,044,149
1,850,000
300,000
2,150,000
1,890,579
200,000
2,090,579
1,015,645
87,925
1,103,570
Surface Water
4,634,122
1,269,695
5,903,817
10,509,000
-
10,509,000
11,842,851
235,000
12,077,851
3,300,271
1,034,695
4,334,966
Internal Service Funds:
Equipment Rental and Replacement
3,600,733
1,134,552
4,735,285
2,365,831
-
2,365,831
2,269,409
819,000
3,088,409
3,697,155
315,552
4,012,707
Employee Healthcare Plan
70,012
527,780
597,792
8,725,122
-
8,725,122
8,710,402
-
8,710,402
84,732
527,780
612,512
LEOFF 1 Retiree Healthcare Plan
165,675
98,583
264,258
436,000
-
436,000
497,040
-
497,040
104,635
98,583
203,218
Firemen's Pension
1 522,456
8 767
1 531,223
70,000
-
70,000
65 000
-
65 000
1,527 456
8 767
1,536 223
$ 65,772,218 $ 10,088,650 $ 75,860,868 $ 151,353,431 $ 8,360,463 $ 159,713,894 $ 157,446,907 $ 9,159,463 $ 166,606,370 $ 59,678,742 $ 9,289,650 $ 68,968,392
REVENUES
2021 Beginning
Fund Balance
2021
Revenues
2022
Revenues
Total
Revenues
Mid -Biennial
Amendments
Mid -Biennial
Amended
Revenues
Beginning
Fund Balance
Adjustment
2022 Year -End
Amendments
Total
Revenues
000 General
$ 11,631,350
$ 62,749,717
$ 67,597,992
$ 141,979,059
$ 10,108,037
$ 152,087,096
$ 3,525,023
$ 3,294,000
$ 158,906,119
105 Contingency
7,101,978
20,000
20,000
7,141,978
(653,809)
6,488,169
285,896
166,463
6,940,529
101 Lodging Tax
1,742,844
406,000
456,000
2,604,844
(30,455)
2,574,389
725,758
-
3,300,147
103 Residential Street
114,810
589,000
3,456,000
4,159,810
890,102
5,049,912
(17,105)
-
5,032,806
104 Arterial Street
1,327,257
6,481,000
3,311,000
11,119,257
5,858,785
16,978,042
1,165,446
-
18,143,488
109 Drug Seizure Fund
333,243
60,500
70,500
464,243
_ (1,709)
462,534
401,240
-
863,773
2XX LTGO Debt Service
381,630
4,382,338
8,645,004
13,408,972
3,587,898
16,996,870
(36,541)
-
16,960,329
213 UTGO Bonds
76,339
3,605,000
4,375,000
8,056,339
(66,380)
7,989,959
726,478
-
8,716,437
206 LID Guaranty
719,137
3,000
3,000
725,137
1,676
726,813
(410,519)
-
316,293
233 2013 LID
692,373
601,000
581,000
1,874,373
(69,801)
1,804,572
26,825
-
1,831,397
301 Land Acquisition, Rec & Park Dev.
2,171,922
1,942,800
475,940
4,590,662
87,458
4,678,120
1,354,515
-
6,032,635
302 Urban Renewal
1,835,169
410,000
1,860,000
4,105,169
31,975
4,137,144
1,010,117
-
5,147,261
303 General Governmentimprvmnts
500,021
300,500
500
801,021
12,627
813,648
104,885
-
918,533
304 Fire Impact Fees
9,259
300,500
300,500
610,259
(9,259)
601,000
(500)
-
600,500
305 Public Safety Plan
147,873
6,705,000
6,100,000
12,952,873
3,091,140
16,044,013
(6,898,523)
1,100,000
10,245,489
306 City Facilities
4,249,144
3,450,000
-
7,699,144
1,901,718
9,600,862
361,590
3,500,000
13,462,452
401 Water
6,170,864
6,722,000
6,947,000
19,839,864
270,343
20,110,207
2,600,671
-
22,710,878
402 Sewer
12,762,798
10,032,000
10,285,000
33,079,798
602,178
33,681,976
2,136,095
-
35,818,071
411 Foster Golf Course
873,520
1,818,000
1,850,000
4,541,520
368,719
4,910,239
(12,075)
300,000
5,198,164
412 Surface Water
5,385,674
8,883,000
10,509,000
24,777,674
(502,438)
24,275,236
1,269,695
-
25,544,931
501 Equipment Rental
2,969,227
2,784,818
2,365,831
8,119,876
1,406,556
9,526,432
1,134,553
-
10,660,984
502 Insurance Fund
642,799
8,118,924
8,725,122
17,486,845
(555,257)
16,931,588
527,780
-
17,459,368
503 Insurance - LEOFF 1 Fund
243,203
316,000
436,000
995,203
93,392
1,088,595
98,584
-
1,187,178
611 Firemen's Pension
1,516,780
70,000
70,000
1,656,780
676
1,657,456
8,767
-
1,666,223
Total
$ 63,599,214
$ 130,751,097
$ 138,440,389
$ 332,790,700
$ 26,424,171
$ 359,214,871
$ 10,088,653
$ 8,360,463
$ 377,663,987
EXPENDITURES
2021
Expenditures
2022
Expenditures
2022 Ending
Fund Balance
Total
Expenditures
Mid -Biennial
Amendments
Mid -Biennial
Amended
Expenditures
2022 Year -End
Amendments
Net Effect on
2022 Ending
Fund Balance
Total
Expenditures
000 General
$ 63,146,050
$ 66,974,260
$ 11,858,749
$ 141,979,059
$ 10,108,037
$ 152,087,096
$ 1,935,463
$ 4,883,560
$ 158,906,119
105 Contingency-
-
7,141,978
7,141,978
(653,809)
6,488,169
-
452,360
6,940,529
101 Lodging Tax
1,101,781
1,013,209
489,854
2,604,844
(30,455)
2,574,389
-
725,758
3,300,147
103 Residential Street
369,000
3,610,000
180,810
4,159,810
890,102
5,049,912
-
(17,105)
5,032,806
104 Arterial Street
6,865,301
3,395,273
858,683
11,119,257
5,858,785
16,978,042
-
1,165,446
18,143,488
109 Drug Seizure Fund
200,000
40,000
224,243
464,243
(1,709)
462,534
205,000
196,240
863,773
2XX LTGO Debt Service
4,740,338
8,643,004
25,630
13,408,972
3,587,898
16,996,870
-
(36,541)
16,960,329
213 UTGO Bonds
3,602,975
4,374,975
78,389
8,056,339
(66,380)
7,989,959
-
726,478
8,716,437
206 LID Guaranty
-
-
725,137
725,137
1,676
726,813
-
(410,519)
316,293
233 2013 LID
648,588
628,563
597,222
1,874,373
(69,801)
1,804,572
-
26,825
1,831,397
301 Land Acquisition, Rec & Park Dev.
2,505,000
505,000
1,580,662
4,590,662
87,458
4,678,120
500,000
854,515
6,032,635
302 Urban Renewal
1,235,000
2,786,000
84,169
4,105,169
31,975
4,137,144
-
1,010,117
5,147,261
303 General Governmentlmprvmnts
240,000
200,000
361,021
801,021
12,627
813,648
100,000
4,885
918,533
304 Fire Improvements
300,000
300,000
10,259
610,259
(9,259)
601,000
-
(500)
600,500
305 Public Safety Plan
2,967,817
2,390,467
7,594,589
12,952,873
3,091,140
16,044,013
1,300,000
(7,098,523)
10,245,489
306 City Facilities
7,662,408
-
36,736
7,699,144
1,901,718
9,600,862
2,500,000
1,361,590
13,462,452
401 Water
8,555,244
9,689,329
1,595,291
19,839,864
270,343
20,110,207
170,000
2,430,671
22,710,878
402 Sewer
11,751,296
11,801,825
9,526,677
33,079,798
602,178
33,681,976
1,195,000
941,095
35,818,071
411 Foster Golf Course
1,843,879
1,844,993
852,648
4,541,520
368,719
4,910,239
200,000
87,925
5,198,164
412 Surface Water
8,826,614
11,789,938
4,161,122
24,777,674
(502,438)
24,275,236
235,000
1,034,695
25,544,931
501 Equipment Rental
2,854,868
2,252,165
3,012,843
8,119,876
1,406,556
9,526,432
819,000
315,553
10,660,984
502 Insurance Fund
8,136,454
8,710,402
639,989
17,486,845
(555,257)
16,931,588
-
527,780
17,459,368
503 Insurance - LEOFF 1 Fund
486,920
497,040
11,243
995,203
93,392
1,088,595
-
98,584
1,187,178
611 Firemen's Pension
65,000
65,000
1,526,780
1,656,780
676
1,657,456
-
8,767
1,666,223
Total
$ 138,104,533
$ 141,511,443
$ 53,174,724
$ 332,790,700
$ 26,424,171
$ 359,214,871
$ 9,159,463
$ 9,289,653
$ 377,663,987
City of Tukwila Year -End Budget Amendment
Reconciliation of Budget Summary to Ordinance
REVENUES
2021Mid-Biennial
Beginning
Fund Balance
2021
Revenues
2022
Revenues
Total
Revenues
Mid -Biennial
Amendments
Amended
Revenues
Beginning
Fund Balance
Adjustment
2022 Year -End
Amendments
Total
Revenues
000 General
$ 11,631,350
$ 62,749,717
$ 67,597,992
$ 141,979,059
$ 10,108,037
$ 152,087,096
$ 3,525,023
$ 3,294,000
$ 158,906,119
105 Contingency
7,101,978
20,000
20,000
7,141,978
(653,809)
6,488,169
285,896
166,463
6,940,529
101 Lodging Tax
1,742,844
406,000
456,000
2,604,844
(30,455)
2,574,389
725,758
-
3,300,147
103 Residential Street
114,810
589,000
3,456,000
4,159,810
890,102
5,049,912
(17,105)
-
5,032,806
104 Arterial Street
1,327,257
6,481,000
3,311,000
11,119,257
5,858,785
16,978,042
1,165,446
-
18,143,488
109 Drug Seizure Fund
333,243
60,500
70,500
464,243
(1,709)
462,534
401,240
-
863,773
2XX LTGO Debt Service
381,630
4,382,338
8,645,004
13,408,972
3,587,898
16,996,870
(36,541)
-
16,960,329
213 UTGO Bonds
76,339
3,605,000
4,375,000
8,056,339
(66,380)
7,989,959
726,478
-
8,716,437
206 LID Guaranty
719,137
3,000
3,000
725,137
1,676
726,813
(410,519)
-
316,293
233 2013 LID
692,373
601,000
581,000
1,874,373
(69,801)
1,804,572
26,825
-
1,831,397
301 Land Acquisition, Rec & Park Dev.
2,171,922
1,942,800
475,940
4,590,662
87,458
4,678,120
1,354,515
-
6,032,635
302 Urban Renewal
1,835,169
410,000
1,860,000
4,105,169
31,975
4,137,144
1,010,117
-
5,147,261
303 General Governmentlmprvmnts
500,021
300,500
500
801,021
12,627
813,648
104,885
-
918,533
304 Fire Impact Fees
9,259
300,500
300,500
610,259
(9,259)
601,000
(500)
-
600,500
305 Public Safety Plan
147,873
6,705,000
6,100,000
12,952,873
3,091,140
16,044,013
(6,898,523)
1,100,000
10,245,489
306 City Facilities
4,249,144
3,450,000
-
7,699,144
1,901,718
9,600,862
361,590
3,500,000
13,462,452
401 Water
6,170,864
6,722,000
6,947,000
19,839,864
270,343
20,110,207
2,600,671
-
22,710,878
402 Sewer
12,762,798
10,032,000
10,285,000
33,079,798
802,178
33,681,976
2,136,095
-
35,818,071
411 Foster Golf Course
873,520
1,818,000
1,850,000
4,541,520
368,719
4,910,239
(12,075)
300,000
5,198,164
412 Surface Water
5,385,674
8,883,000
10,509,000
24,777,674
(502,438)
24,275,236
1,269,695
-
25,544,931
501 Equipment Rental
2,969,227
2,784,818
2,365,831
8,119,876
1,406,556
9,526,432
1,134,553
-
10,660,984
502 Insurance Fund
642,799
8,118,924
8,725,122
17,486,845
(555,257)
16,931,588
527,780
-
17,459,368
503 Insurance- LEOFF 1 Fund
243,203
316,000
436,000
995,203
93,392
1,088,595
98,584
-
1,187,178
611 Firemen's Pension
1,516,780
70,000
70,000
1,656,780
676
1,657,456
8,767
-
1,666,223
Total
$ 63,599,214
$ 130,751,097
$ 138,440,389
$ 332,790,700
$ 26,424,171
$ 359,214,871
$ 10,088,653
$ 8,360,463
$ 377,663,987
EXPENDITURES
2021
Expenditures
2022
Expenditures
2022 Ending
Fund Balance
Total
Expenditures
Mid -Biennial
Amendments
Mid -Biennial
Amended
Expenditures
2022 Year -End
Amendments
Net Effect on
2022 Ending
Fund Balance
Total
Expenditures
000 General
$ 63,146,050
$ 66,974,260
$ 11,858,749
$ 141,979,059
$ 10,108,037
$ 152,087,096
$ 1,935,463
$ 4,883,560
$ 158,906,119
105 Contingency
-
-
7,141,978
7,141,978
(653,809)
6,488,169
-
452,360
6,940,529
101 Lodging Tax
1,101,781
1,013,209
489,854
2,604,844
(30,455)
2,574,389
-
725,758
3,300,147
103 Residential Street
369,000
3,610,000
180,810
4,159,810
890,102
5,049,912
-
(17,105)
5,032,806
104 Arterial Street
6,865,301
3,395,273
858,683
11,119,257
5,858,785
16,978,042
-
1,165,446
18,143,488
109 Drug Seizure Fund
200,000
40,000
224,243
464,243
(1,709)
462,534
205,000
196,240
863,773
2XX LTGO Debt Service
4,740,338
8,643,004
25,630
13,408,972
3,587,898
16,996,870
-
(36,541)
16,960,329
213 UTGO Bonds
3,602,975
4,374,975
78,389
8,056,339
(66,380)
7,989,959
-
726,478
8,716,437
206 LID Guaranty
-
-
725,137
725,137
1,676
726,813
-
(410,519)
316,293
233 2013 LID
648,588
628,563
597,222
1,874,373
(69,801)
1,804,572
-
26,825
1,831,397
301 Land Acquisition, Rec & Park Dev.
2,505,000
505,000
1,580,662
4,590,662
87,458
4,678,120
500,000
854,515
6,032,635
302 Urban Renewal
1,235,000
2,786,000
84,169
4,105,169
31,975
4,137,144
-
1,010,117
5,147,261
303 General Governmentlmprvmnts
240,000
200,000
361,021
801,021
12,627
813,648
100,000
4,885
918,533
304 Fire Improvements
300,000
300,000
10,259
610,259
(9,259)
601,000
-
(500)
600,500
305 Public Safety Plan
2,967,817
2,390,467
7,594,589
12,952,873
3,091,140
16,044,013
1,300,000
(7,098,523)
10,245,489
306 City Facilities
7,662,408
-
36,736
7,699,144
1,901,718
9,600,862
2,500,000
1,361,590
13,462,452
401 Water
8,555,244
9,689,329
1,595,291
19,839,864
270,343
20,110,207
170,000
2,430,671
22,710,878
402 Sewer
11,751,296
11,801,825
9,526,677
33,079,798
602,178
33,681,976
1,195,000
941,095
35,818,071
411 Foster Golf Course
1,843,879
1,844,993
852,648
4,541,520
368,719
4,910,239
200,000
87,925
5,198,164
412 Surface Water
8,826,614
11,789,938
4,161,122
24,777,674
(502,438)
24,275,236
235,000
1,034,695
25,544,931
501 Equipment Rental
2,854,868
2,252,165
3,012,843
8,119,876
1,406,556
9,526,432
819,000
315,553
10,660,984
502 Insurance Fund
8,136,454
8,718,402
639,989
17,486,845
(555,257)
16,931,588
-
527,780
17,459,368
503 Insurance- LEOFF 1 Fund
486,920
497,040
11,243
995,203
93,392
1,088,595
-
98,584
1,187,178
611 Firemen's Pension
65,000
65,000
1,526,780
1,656,780
676
1,657,456
-
8,767
1,666,223
Total
$ 138,104,533
$ 141,511,443
$ 53,174,724
$ 332,790,700
$ 26,424,171
$ 359,214,871
$ 9,159,463
$ 9,289,653
$ 377,663,987