HomeMy WebLinkAboutFIN 2022-11-28 COMPLETE AGENDA PACKETCity of Tukwila
Finance and Governance
Committee
O De'Sean Quinn, Chair
O Kate Kruller
O Cynthia Delostrinos Johnson
AGENDA
Distribution:
D. Quinn
K. Kruller
C. Delostrinos Johnson
T. McLeod
K. Hougardy
M. Abdi
T. Sharp
Mayor Ekberg
D. Cline
R. Bianchi
C. O'Flaherty
A. Youn
L. Humphrey
MONDAY, NOVEMBER 28, 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 DUWAMISH CONFERENCE ROOM
(2ND FLOOR, 6300 SOUTHCENTER BOULEVARD)
THE PHONE NUMBER FOR THE PUBLIC TO PARTICIPATE IN THIS
MEETING IS: 1-253-292-9750, Access Code 49933731#
Click here to: Join Microsoft Teams Meeting
For Technical Support during the meeting call: 1-206-433-7155.
Item
Recommended Action
1. BUSINESS AGENDA
2022 2nd Quarter revenue and expense report.
Tony Cullerton, Deputy Finance Director
2. MISCELLANEOUS
Discussion only.
Pg.1
Next Scheduled Meeting: December 12, 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.
TO:
CC:
City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
Finance & Governance Committee
Mayor Ekberg
FROM: Vicky Carlsen, Finance Director
BY: Tony Cullerton, Deputy Finance Director
DATE: November 28, 2022
SUBJECT: 2022 2"d Quarter Financial Summary
ISSUE
The quarterly financial report summarizes the citywide financial results and highlights significant
items or trends. The second quarter financial report is based on data available as of August 5,
2022, for the reporting period ending June 30, 2022.
Allocated budgets are calculated based on the patterns of revenue received and expenditures
made in the previous year with the current year budget allocated using the same patterns.
Additional details can be found in the attached financial reports.
DISCUSSION
The first half of 2022 appears to be emerging from the COVID pandemic. 2022 ongoing
revenues are higher than the same period last year and are exceeding allocated budget. One-
time revenues are below allocated budget due to timing differences of when revenues are
recorded.
Overall prices and costs have risen, with June CPI reporting a 9.1% increase over the prior year.
The City of Tukwila is not immune to rising costs and continues to be challenged with finding way
to maintaining current levels of service.
Staff continues to aggressively monitor and manage their departments budgets closely. Ongoing
revenues for the general fund are at 49% of total budget. Staff has responded and held ongoing
expenditures to 47% of budget.
Highlights for 2022 are as follows:
General Fund revenues totaled $35.6 million, and expenditures totaled $33.4 million. Total
revenues increased by 4.75% compared to the 2nd quarter last year. The City is cautiously
optimistic and continues to monitor expenses closely.
• Sales Tax, Utility Tax, Gambling Tax, and Admission Tax all grew by more than 5% over
the same period last year.
• Property Tax, Interfund Utility Tax and Building Permits reported consistent steady growth
of less than 5% change compared to last year.
1
INFORMATIONAL MEMO
Page 2
• Business Licenses reported a decline in revenue of slightly over 5% compared to the first
six months of the prior year.
• Four General Fund departments are above the allocate budget with Fire being the only
department that is expected to need a budget amendment at the end of the year due to
an increase in overtime costs.
• Total salaries and benefits are below allocated budget by $133,736.
• Total supplies are below allocated budget by $26,636.
• Total services is slightly than the allocated budget, reporting at 51.6% of budget.
ATTACHMENTS
2nd Quarter 2022 Financial Report
• Highlights of 2021 -2nd Quarter
• General Fund financial reports
• Other Funds Charts
2
CITY OF TUKWILA
2022 Q2 FINANCIAL REPORT
Highlights
General Fund
Revenue and Expenditures, Ending Fund Balance
At the end of second quarter, general fund total revenue was $35.7 million. General Fund total
expenses were $33.4 million. The variance between budget to actual is primarily a function of
pending interfund transfers for both revenues and expenditures compared to the same period
in the prior year. We have acknowledged the pending transfers over the past few months
during the General Fund monthly expenditure report presentations.
39,000,000
38,000,000
37,000,000
36,000,000
35,000,000
34,000,000
33,000,000
32,000,000
31,000,000
30,000,000
4
General Fund
2022 Revenues & Expenditures
Budget vs Actual
38,415,325
35,669,968
37,291,250
33,363,597
Revenues Expenditures
■ 2022 YTD Budget ■ 2022 YTD Actual
General Fund Revenue - Year -to -Date as of Jun 30, 2022
SUMMARY BY REVENUE TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2022
Annual
2022
Allocated
2020
2021
2022
Allocated Budget
vs Actuals
OVER/(UNDER)
%
Received
2021/2022
Property Tax
17,300,000
9,446,179
8,565,413
9,227,770
9,290,345
(155,834)
53.70%
0.68%
Sates Taxes -Retail
19,550,000
9,522,389
8,787,686
9,084,018
9,796,739
274,351
50.11%
7.85%
Use Taxes
750,000
415,524
336,428
368,431
435,195
19,671
58.03%
18.12%
Admission Taxes
750,000
135,886
327,340
108,709
429,666
293,780
57.29%
295.25%
Utility Taxes
3,620,000
1,992,988
2,164,885
1,937,933
2,353,223
360,235
65.01%
21.43%
Interfund Utility Taxes
2,447,700
1,472,913
1,364,085
1,424,471
1,484,378
11,465
60.64%
4.21%
Gambling & Excise Taxes
3,791,000
1,943,530
1,707,565
1,710,265
2,355,729
412,199
62.14%
37.74%
Total Tax Revenue
48,208,700
24,929,407
23,253,402
23,861,597
26,145,274
1,215,867
54.23%
9.57%
Business Licenses
3,320,000
1,542,351
2,712,868
1,542,351
1,459,553
(82,798)
43.96%
(5.37%)
Rental Housing permits
52,000
46,714
40,775
45,816
41,392
(5,322)
79.60%
(9.66%)
Building Permits
2,388,100
923,682
836,390
918,654
937,358
13,675
39.25%
2.04%
Franchise fees
350,000
195,130
187,424
181,192
221,720
26,590
63.35%
22.37%
Total Licenses and Permits
6,110,100
2,707,878
3,777,457
2,688,013
2,660,023
(47,855)
43.53%
(1.04%)
Sales Tax Mitigation payments
792,000
528,357
0
882,597
441,298
(87,059)
55.72%
(50.00%)
SCLAgreement
2,350,000
1,185,737
1,211,100
1,160,509
1,269,114
83,377
54.00%
9.36%
Grant Revenues
3,163,497
689,859
116,979
307,203
1,087,172
397,313
34.37%
253.89%
State Entitlements
483,500
289,507
338,675
273,340
287,398
(2,109)
59.44%
5.14%
Intergovernmental Revenue
585,607
518,931
505,836
502,645
576,471
57,540
98.44%
14.69%
Total Intergovernmental Revenue
7,374,604
3,212,391
2,172,591
3,126,295
3,661,453
449,062
49.65%
17.12%
General Government Revenue
27,900
18,380
16,302
17,260
14,018
(4,362)
50.24%
(18.78%)
Security revenue
598,425
340,187
290,902
459,096
485,958
145,771
81.21%
5.85%
Transportation Revenue
44,000
0
980
0
33
33
0.08%
Plan Check and Review fees
991,100
310,857
462,062
357,653
343,923
33,066
34.70%
(3.84%)
Culture and Recreation fees
398,500
44,374
59,229
44,263
77,861
33,487
19.54%
75.91%
Total Charges for Services
2,059,925
713,798
829,475
878,272
921,793
207,995
44.75%
4.96%
Fines and Penalties
576,925
136,302
72,764
64,823
347,765
211,462
60.28%
436.48%
Other Income
356,466
221,849
390,407
219,977
206,519
(15,330)
57.94%
(6.12%)
Indirect Cost Allocation
2,687,997
1,343,997
1,318,645
1,330,690
1,343,991
(6)
50.00%
1.00%
Investment earnings
100,000
14,626
61,987
14,626
51,745
37,119
51.75%
253.78%
Rent & Concessions
372,500
37,007
125,931
37,007
102,953
65,946
27.64%
178.20%
Total Other Income
4,093,888
1,753,782
1,969,735
1,667,123
2,052,972
299,191
50.15%
23.14%
Transfers In
5,357,467
5,098,070
0
1,768,817
228,452
(4,869,618)
4.26%
(87.08%)
Total Non Operating Revenue
5,357,467
5,098,070
0
1,768,817
228,452
(4,869,618)
4.26%
(87.08%)
TOTAL REVENUE
73,204,684
38,415,325
32,002,660
33,990,117
35,669,968
(2,745,357)
48.73%
4.94%
3
5
General Revenues — Taxes
Sales and Use Tax
Combined sales and use taxes through the second quarter totaled $9.8 million which is $274,351 above
the allocated budget and 7.8% higher than the same period last year.
10,000,000
9,800,000
9,600,000
9,400,000
9,200,000
9,000,000
8,800,000
8,600,000
8,400,000
8,200,000
8,787,686
Sales Tax- Retail
Jan - June
2020 - 2022
9,084,018
9,796,739
2020 2021 2022
The graph below shows that in the first half of 2022, retail sales tax has been trending higher than the
previous year.
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
6
Sales Tax - Retail
IliliLili III 11
Jan Feb Mar Apr May Jun
■ 2020 ■ 2021 ■ 2022
Property Tax
Property tax revenue through the second quarter is $9.2 million which is $155,834 less than the allocated
budget. While property tax is trailing budget expectations slightly, 2022 is 0.7% higher than the same
period last year.
9,400,000
9,200,000
9,000,000
8,800,000
8,600,000
8,400,000
8,200,000
8,565,413
Property Tax
Jan - June
2020 - 2022
9,227,770
9,290,345
2020 2021 2022
Property tax remittances appears to be normalizing for the past two years. In 2020, King County
announced that taxpayers would be able to delay payment of the first half of property taxes until June 1,
2020. 2nd quarter amounts are skewed due to the County offering an extended due date for remittance
due to the pandemic.
10,000,000
9,000,000
8,000,000
7,000,000
6,000,000
5,000,000
4,000,000
3,000,000
2,000,000
1,000,000
0
Property Tax
Jan
Feb
Mar
Apr
2020 2021 •2022
May
Jun
5
7
Utility Tax
Utility tax revenue through the second quarter is $2.4 million which is $360,235 greater than the allocated
budget. Utility tax is 21% higher than the same period last year.
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
8
2,164, 885
UtilityTax
Jan -June
2020 2022
1,937,933
2,353,223
2020 2021 2022
Utility Tax
Jan
Feb
Mar
Apr
2020 2021 2022
May
Jun
Interfund Utility Tax
Interfund Utility Tax revenue through the second quarter is $1.5 million which is $11,465 greater than the
allocated budget and a 4.2% increase over the same period last year.
1,500,000
1,480,000
1,460,000
1,440,000
1,420,000
1,400,000
1,380,000
1,360,000
1,340,000
1,320,000
1,300,000
Interfund Utility Tax
Jan -June 2020 - 2022
1,364,085
1,424,471
1,484,378
2020 2021 2022
Over the course of the past three years, Interfund Utility tax has consistently trended up by approximately
4% annually.
1,600,000
1,400,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
0
Interfund Utility Tax
Jan
Feb
Mar
Apr May
2020 2021 •2022
Jun
7
9
Gambling Tax
Gambling Tax revenue through the second quarter is $2.4 million which is $412,200 greater than the
allocated budget and an increase of $37.7% compared to the same period last year.
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
Gambling Tax
Jan - June
2020 - 2022
1,707,565 1,710,265
2,355,729
2020 2021 2022
Because of the significant increase over the same period last year, we have presented the 12 -month
actuals for years 2020 and 2021. The graph below shows an increase in gambling tax taking off in the last
6 months in 2021.
5,000,000
4,500,000
4,000,000
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
10
Gambling Tax
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
2020 2021 2022
8
Admissions Tax
Admission Tax revenue through the second quarter is $429,666 which is $293,780 more than the allocated
budget. Additionally, Admissions Tax revenue is significantly higher than the same period last year,
reporting an increase of 295%. This large increase reported increase is primarily due to the timing of
recognizing the 2021 Admission Tax.
500,000
400,000
300,000
200,000
100,000
0
327,340
Admission Tax
Jan -June
2020 - 2022
108,709
429,666
2020 2021 2022
The Admission tax line graph displays monthly revenues and is extended out to December for both 2020
and 2021. The purpose of this display to realize after posting all revenues through year-end, 2021
outperforms 2020, as would be expected.
600,000
500,000
400,000
300,000
200,000
100,000
0
Admission Tax
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
2020 2021 2022
9
11
Business Licenses
Business License revenue through the second quarter totaled $1.5 million, which is $82,798 thousand
below the allocated budget. With the State taking over the issuing of business licenses in 2019,
revenues are more evenly spread throughout the year as opposed to primarily at the start of the year.
This occurred as a result of the State setting the expirations of city licenses to align with their state
license. Looking at monthly trends, the City averages over $200 thousand in business license revenue.
Additionally, a couple of large employers renew in September.
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
2,712,868
Business Licenses
Jan -June
2020 - 2022
1,542,351
1,459,553
1
2020 2021 2022
The City is currently trailing last year's business licenses revenues by approximately 5.4%. It appears
that business license revenue will finish the year below reported revenue for 2021.
5,000,000
4,500,000
4,000,000
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
12
Business License
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
2020 2021 2022
The table below displays business license revenue by month for the past 2.5 years. Q3 is expected to
report larger declines compared to 2021 Q3.
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
2020 1,169,535 790,651 239,674 103,379 135,536 274,094 1,389,468 984,181 1,016,131 289,314 346,422 330,702
2021 529,801 208,459 214,862 224,250 116,368 248,611 773,019 403,624 878,528 487,241 350,926 311,577
2022 491,928 157,819 278,680 155,410 172,234 203,483 721,345 379,924 499,564
Building Permits
Building Permits revenue through the second quarter is $937,358, which is $13,675 more than the
allocated budget. Building Permits revenue is trending similar to last year, with a slight increase of 2%
over last year.
960,000
940,000
920,000
900,000
880,000
860,000
840,000
820,000
800,000
780,000
1,000,000
900,000
800,000
700,000
600,000
500,000
400,000
300,000
200,000
100,000
0
836,390
2020
Building Permits
Jan - June
2020 - 2022
918,654
2021
Building Permits
937,358
2022
Jan
Feb
Mar
Apr
2020 2021 2022
May
Jun
11
13
Ongoing Expenditures
General Fund Departmental
General Fund departmental expenditures totaled $30.75 million through June, which is $19,775 more
than the allocated budget of $30.73 million. Department 20, which is transfers to other funds, totaled
$2.62 million, which is $2.20 million less than the allocated budget. The allocated budget is calculated to
reflect year-to-date spending patterns of the previous year. Transfers to capital project funds are not done
on a monthly basis. Rather, funds are transferred to capital project funds only as needed for cash flow
purposes. Debt service transfers are done quarterly.
In total, the General Fund reported expenditures of $33.36 million, which is equivalent to 44.73% of the
annual budget at the completion of 50% of the year. While the General Fund as a whole is currently
tracking expenditures below the YTD annual budget, four departments are trending slightly higher than
50% of the annual budget at the completion of June.
Finance reported expenditures totaling 52.44% of the annual budget. The additional 2.44% above the
annual budget is primarily due to a Finance Enterprise ERP milestone payment. The milestone payments
have been factored into the annual budget and will normalize throughout the year. Fire reported
expenditures totaling 51.63% of annual budget at the completion of 50% of the year. The slight overage
of 1.63% is attributed to YTD overtime. Parks Maintenance reported expenditures of 51.04% of Jan -
June annual budget. The 1.04% is primarily a result of an increase in the Professional Services category,
specifically Security & Safety billings. As of the end of June, Street Maintenance reported department
expenditures of 60.93% of annual budget. However, this percentage represents only a $197 increase
over their allocated budget. Staff will continue to monitor budgets closely and communicate if any
department is in danger of exceeding annual budget.
Department Variances
Year to Date Department Expenditures Compared to Allocated Budget Through June 2022:
EXPENDITURES BY DEPARTMENT
BUDGET
ACTUAL
2022
2022
2020
2021
2022
%
Expended
Annual
Allocated
City Council
385,826
175,485
171,186
165,384
171,690
44.50%
Mayor's Office
2,565,927
1,125,383
1,078,512
955,299
945,654
36.85%
Administrative Services
5,869,141
2,575,584
2,106,663
2,263,791
2,332,018
39.73%
Finance Department
3,347,587
1,605,708
1,386,084
1,434,962
1,755,424
52.44%
Recreation Department
3,233,011
1,274,973
1,331,237
1,181,978
1,321,741
40.88%
Community Development (DCD)
4,662,212
2,049,007
1,595,958
1,923,169
2,000,125
42.90%
Municipal Court
1,597,482
722,703
647,626
610,043
770,679
48.24%
Police Department
19,844,123
9,314,472
8,900,343
8,689,475
9,175,970
46.24%
Fire Department
14,297,033
7,059,580
6,276,341
6,782,979
7,381,006
51.63%
Public Works Dept
3,982,685
1,870,169
1,865,700
1,704,884
1,909,074
47.93%
Park Maintenance Dept
1,726,097
851,779
812,516
777,811
881,043
51.04%
Street Maintenance Dept
3,452,085
2,103,071
1,851,730
1,941,381
2,103,267
60.93%
Subtotal
64,963,209
30,727,914
28,023,897
28,431,157
30,747,691
47.33%
Non Departmental
9,619,291
4,835,506
2,068,215
2,731,380
2,615,906
27.19%
Total
74,582,500
35,563,420
30,092,112
31,162,537
33,363,597
44.73%
12
14
General Fund by Category as of June 30th, 2022.
Salaries and benefits for the first half of the year was $22.8 million. This is $133,736 less than the
allocated budget and represents 47% expended at 50% of the year. This is primarily due to the to frozen
positions and unfilled authorized positions. Total Services was slightly higher, expending 51% of the
annual budget at 50% of the year. Looking ahead to future anticipated spending, expenditures are
expected to come in line with budget expectations by the end of 3rd quarter.
13
15
BUDGET
ACTUAL
COMPARISON OF RESULTS
2022
Annual
2022
Allocated
2020
2021
2022
Allocated Budget
vs Actuals
OVER/(UNDER)
%
% Change
Expended
2020/2021
2021/2022
Salaries
32,802,451
15,514,153
14,376,560
13,869,570
14,981,786
(532,367)
45.67%
(3.53%)
8.02%
Extra Labor
584,220
31,210
118,475
27,684
163,404
132,194
27.97%
(76.63%)
490.24%
Overtime
2,000,115
976,978
520,728
1,064,168
1,355,822
378,845
67.79%
104.36%
27.41%
Holiday Pay
515,500
72,268
63,624
72,268
79,193
6,925
15.36%
13.59%
9.58%
FICA
2,151,955
976,939
899,048
872,949
968,801
(8,138)
45.02%
(2.90%)
10.98%
Pension-LEOFF
920,517
445,550
587,334
435,536
541,531
95,981
58.83%
(25.85%)
24.34%
Pension-PERS/PSERS
1,494,905
755,684
863,764
824,671
731,941
(23,743)
48.96%
(4.53%)
(11.24%)
Industrial Insurance
876,892
468,354
469,408
467,781
363,132
(105,222)
41.41%
(0.35%)
(22.37%)
Medical & Dental
7,551,216
3,775,501
3,156,066
3,451,962
3,682,978
(92,523)
48.77%
9.38%
6.69%
Unemployment
0
0
27,319
20,710
15,108
15,108
(24.19%)
(27.05%)
Uniform/Clothing
8,525
1,634
1,094
1,634
840
(795)
9.85%
49.44%
(48.62%)
Total Salaries & Benefits
48,906,296
23,018,271
21,083,421
21,108,934
22,884,535
(133,736)
46.79%
0.12%
8.41%
Supplies
890,636
239,272
216,186
235,269
147,546
(91,726)
16.57%
8.83%
(37.29%)
Repairs & Maint Supplies
299,025
122,623
132,698
107,245
176,996
54,374
59.19%
(19.18%)
65.04%
Resale Supplies
10,000
0
235
0
93
93
0.93%
(100.00%)
Small Tools
41,250
14,183
45,702
14,871
19,392
5,209
47.01%
(67.46%)
30.41%
Technology Supplies
13,000
13,000
14,579
16,236
16,484
3,484
126.80%
11.36%
1.53%
Fleet Supplies
3,000
1,288
10,772
1,288
3,217
1,929
107.23%
(88.04%)
149.74%
Total Supplies
1,256,911
390,365
420,173
374,908
363,729
(26,636)
28.94%
(10.77%)
(2.98%)
Professional Services
7,391,918
3,484,337
3,236,221
3,373,749
3,475,605
(8,732)
47.02%
4.25%
3.02%
Communications
458,739
214,258
215,927
214,258
203,393
(10,865)
44.34%
(0.77%)
(5.07%)
Professional Development
252,921
252,921
166,123
228,382
179,506
(73,415)
70.97%
37.48%
(21.40%)
Advertising
40,250
3,765
9,126
3,998
3,946
182
9.80%
(56.18%)
(1.30%)
Rentals
478,484
182,699
209,940
198,825
94,546
(88,152)
19.76%
(5.29%)
(52.45%)
Technology Services
348,291
233,754
465,474
242,801
318,540
84,786
91.46%
(47.84%)
31.19%
Utilities
2,034,285
1,626,584
1,400,506
1,592,330
1,627,047
463
79.98%
13.70%
2.18%
Repairs & Maint Services
2,185,367
1,024,844
623,657
979,598
1,112,154
87,310
50.89%
57.07%
13.53%
Miscellaneous
879,747
45,711
187,836
37,190
247,835
202,124
28.17%
(80.20%)
566.40%
Total Services
14,070,002
7,068,872
6,514,809
6,871,132
7,262,574
193,701
51.62%
5.47%
5.70%
Machinery & Equipment
730,000
103,629
5,495
76,184
236,853
133,224
32.45%
1,286.54%
210.90%
Total Capital Outaly
730,000
103,629
5,495
76,184
236,853
133,224
32.45%
1,286.54%
210.90%
Transfers Out
9,619,291
4,982,283
2,068,215
2,731,380
2,615,906
(2,366,377)
27.2%
(56.18%)
31.19%
TOTAL EXPENDITURES
74,582,500
35,563,421 30,092,112
31,162,537
33,363,597 166,552
47.33%
1.45%
8.15%
13
15
Other Funds
Capital Projects:
• Land sale revenue was received in the Urban renewal fund. These funds are budgeted to be
used to repay the line of credit that is due December 1, 2022.
• Initial Allentown Speed and Safety Study was presented to the Tukwila community.
• In second quarter there was successful finalization of the Type Size and Location report for 42"
Ave Bridge.
• Substantially completed Phase 1 of PW shops and staff moved into new Fleet & Facilities
building.
Enterprise Funds:
• Macadam Road Water Main Upgrade — substantially completed construction.
• Sewer Lift Stations 2 and Force Main Repairs/Upgrades: Most work items under this project
have been completed except for work electrical components including installing control panel
internals and a generator. The delay has been due to supply chain issues.
• Riverton Creek Flapgate Removal Project The City has received feedback from WSDOT and
adjacent property owner's irrigation testing (project impacted the irrigation system). WSDOT
has requested additional information on localized rust occurring on the WSDOT tie -back wall.
Otak provided an evaluation of the rust and is recommending sealing and painting the joints
along the lower anchors. The City also provided prime contractor RL Alia with irrigation test
deficiencies to be corrected. A change order notice to proceed was issued for the Phase 2
portion of the project, the restoration component for 2 additional years of maintenance from At
Work! Enterprises.
• Completed East Marginal Way Stormwater Outfalls Project
16
14
CITY OF TUKWILA
2022 2ND QUARTER FINANCIAL REPORT
OTHER FUNDS
FINANCIAL REPORTS
City of Tukwila
Contingency Fund 105 - Revenue and Expenditures
as of Jun 30, 2022
Annual Budget Actual Year to Date Variance % of Annual Budget
REVENUE:
361 Interest and Other Earnings 20,000 27,435 7,435 137.2%
Total Revenues 20,000 27,435 7,435 137.2%
730
Transfers In 0 0
Beginning Fund Balance
Change in Fund Balance
Ending Fund Balance
0 0 0 -
6,468,169 6,754,065 4.4%
20,000 27,435 37.2%
6,488,169 6,781,501 4.5%
15
17
City of Tukwila
Drug Seizure Fund 109 - Revenue and Expenditures
as of Jun 30, 2022
Annual Budget Actual Year to Date Variance % of Annual Budget
REVENUE:
331 Federal Direct Grants 0 13,368 13,368
361 Interest and Other Earnings 500 0 (500)
369 Other Miscellaneous Revenues 70,000 0 (70,000)
Total Revenues 70,500 13,368 (57,132)
EXPENDITURES:
531 Supplies 40,000 5,979 34,021
535 Small Tools 0 7,864 (7,864)
536 Technology Supplies 0 0
541 Professional Services 0 85,000 (85,000)
543 Professional Development 0 0
546 Technology Services 0 25,283 (25,283)
Total Expenditures 40,000 124,126 (84,126)
19.0%
14.9%
310.3%
Beginning Fund Balance
Change in Fund Balance
Ending Fund Balance
166,034
30,500
196,534
567,273
(110,758)
456,515
241.7%
(463.1)%
132.3%
16
18
City of Tukwila
Hotel/Motel Tax Special Rev Fd 101- Revenue and Expen1
as of Jun 30, 2022
Annual Budget Actual Year to Date Variance % of Annual Budget
REVENUE:
313 Retail Sales and Use Taxes 450,000 306,724 (143,276) 68.2%
361 Interest and Other Earnings 6,000 3,238 (2,762) 54.0%
369 Other Miscellaneous Revenues 0 0
Total Revenues 456,000 309,962 (146,038) 68.0%
EXPENDITURES:
511 Salaries 63,732 32,356 31,376 50.8%
521 FICA 4,872 2,369 2,503 48.6%
523 Pension-PERS/PSERS 6,238 3,243 2,995 52.0%
524 Industrial Insurance 259 122 137 47.2%
525 Medical & Dental 7,966 2,534 5,432 31.8%
531 Supplies 5,000 27 4,973 0.5%
541 Professional Services 425,000 60,750 364,250 14.3%
543 Professional Development 10,000 2,143 7,857 21.4%
544 Advertising 250,000 47,304 202,696 18.9%
546 Technology Services 0 144 (144)
549 Miscellaneous 218,000 (14) 218,014 (0.0%)
Total Expenditures 991,067 150,979 840,088 15.2%
750 Transfers Out 25,231 12,613 12,618 50.0%
25,231 12,613
12,618 50.0%
Beginning Fund Balance
Change in Fund Balance
Ending Fund Balance
1,016,608
(560,298)
456,310
1,742,366
146,370
1,888,736
71.4%
126.1%
313.9%
17
19
City of Tukwila
Debt Service 200 - Revenue and Expenditures
as of Jun 30, 2022
Annual Budget Actual Year to Date Variance % of Annual Budget
REVENUE:
361 Interest and Other Earnings 2,000 0 (2,000)
Total Revenues 2,000 0 (2,000)
EXPENDITURES:
571 Bond Principal 2,536,000 0 2,536,000 -
583 Bond Interest 203,684 97,002 106,683 47.6%
Total Expenditures 2,739,684 97,002 2,642,683 3.5%
730 Transfers In 2,739,684 229,278 (2,510,407) 8.4%
2,739,684 229,278 (2,510,407) 8.4%
Beginning Fund Balance 36,541 0 (100.0)%
Change in Fund Balance 2,000 132,276 6,514.1%
Ending Fund Balance 38,541 132,276 243.2%
City of Tukwila
DS Fund -LID #33 233 - Revenue and Expenditures
as of Jun 30, 2022
Annual Budget Actual Year to Date Variance % of Annual Budget
REVENUE:
361 Interest and Other Earnings 136,000 148 (135,852)
368 Special Assessments 445,000 0 (445,000)
369 Other Miscellaneous Revenues 0 0
Total Revenues 581,000 148 (580,852)
0.1%
0.0%
EXPENDITURES:
571 Bond Principal 445,000 375,000 70,000 84.3%
583 Bond Interest 183,563 161,063 22,501 87.7%
Total Expenditures 628,563 536,063 92,501 85.3%
Beginning Fund Balance
Change in Fund Balance
Ending Fund Balance
574,984
(47,563)
527,421
601,809
(535,914)
65,895
4.7%
(1,026.7)%
(87.5)%
20
City of Tukwila
Residential Streets Fund 103 - Revenue and Expenditures
as of Jun 30, 2022
Annual Budget Actual Year to Date Variance % of Annual Budget
REVENUE:
288 Unassigned Fund Balance 0 0
333 Federal Indirect Grants 2,736,000 0 (2,736,000)
334 State Grants 450,000 0 (450,000)
336 State Shared Rev 250,000 141,155 (108,845)
337 Local Grants & Other Payments 0 0
361 Interest and Other Earnings 20,000 1,493 (18,507)
Total Revenues 3,456,000 142,648 (3,313,352)
EXPENDITURES:
511 Salaries 0 24,854 (24,854)
521 FICA 0 1,889 (1,889)
523 Pension-PERS/PSERS 0 2,548 (2,548)
524 Industrial Insurance 0 489 (489)
525 Medical & Dental 0 4,924 (4,924)
531 Supplies 0 89 (89)
532 Repairs & Maint Supplies 0 4,046 (4,046)
535 Small Tools 400,000 (180) 400,180
541 Professional Services 0 81,459 (81,459)
549 Miscellaneous 0 105 (105)
565 Construction Projects 3,610,000 0 3,610,000
Total Expenditures 4,010,000 120,223 3,889,777
730 Transfers In 400,000 61,509 (338,491)
400,000 61,509 (338,491)
56.5%
7.5%
4.1%
(0.0%)
3.0%
15.4%
15.4%
Beginning Fund Balance
Change in Fund Balance
Ending Fund Balance
724,912
(154,000)
570,912
707,806
83,934
791,741
(2.4)%
154.5%
38.7%
19
21
City of Tukwila
Arterial Street Fund 104 - Revenue and Expenditures
as of Jun 30, 2022
Annual Budget Actual Year to Date Variance % of Annual Budget
REVENUE:
288 Unassigned Fund Balance 0 0 -
316 Business and Utility Taxes 800,000 650,690 (149,310) 81.3%
318 Other Taxes 900,000 1,141,736 241,736 126.9%
321 Business Licenses and Permits 0 0 -
322 Non -Business Licenses and Prmt 0 4,482 4,482 -
333 Federal Indirect Grants 1,400,000 89,166 (1,310,834) 6.4%
334 State Grants 5,000,000 430,858 (4,569,142) 8.6%
336 State Shared Rev 140,000 72,286 (67,714) 51.6%
337 Local Grants & Other Payments 0 0 -
345 Natural and Economic Environme 161,000 224,096 63,096 139.2%
361 Interest and Other Earnings 30,000 6,073 (23,927) 20.2%
367 Contributions & Donations NonG 80,000 88,933 8,933 111.2%
Total Revenues 8,511,000 2,708,319 (5,802,681) 31.8%
EXPENDITURES:
511 Salaries 258,434 200,768 57,666 77.7%
513 Overtime 0 0 -
521 FICA 19,757 15,251 4,506 77.2%
523 Pension-PERS/PSERS 25,362 20,579 4,783 81.1%
524 Industrial Insurance 1,043 2,010 (967) 192.7%
525 Medical & Dental 38,503 31,185 7,318 81.0%
531 Supplies 0 46 (46) -
532 Repairs & Maint Supplies 0 0 -
535 Small Tools 0 18,876 (18,876) -
541 Professional Services 360,000 140,531 219,469 39.0%
544 Advertising 0 4 (4) -
547 Utilities 0 0 -
548 Repairs & Maint Services 1,425,000 1,392 1,423,608 0.1%
563 Other Improvements 0 0 -
564 Machinery & Equipment 35,000 0 35,000 -
565 Construction Projects 7,144,000 2,096,290 5,047,710 29.3%
Total Expenditures 9,307,099 2,526,932 6,780,167 27.2%
730 Transfers In 1,700,000 0 (1,700,000)
1,700,000 0 (1,700,000)
Beginning Fund Balance
Change in Fund Balance
Ending Fund Balance
2,516,741
903,901
3,420,642
3,682,187
181,387
3,863,574
46.3%
(79.9)%
12.9%
22
City of Tukwila
Land Acq., Rec. & Park Devlpmn 301- Revenue and Expenditures
as of Jun 30, 2022
Annual Budget Actual Year to Date Variance % of Annual Budget
REVENUE:
311 Property Tax 304,000 121,151 (182,849)
318 Other Taxes 0 0
345 Natural and Economic Environme 101,000 302,355 201,355
361 Interest and Other Earnings 5,000 5,112 112
39.9%
299.4%
102.2%
Total Revenues 410,000 428,618 18,618 104.5%
EXPENDITURES:
541 Professional Services 79,000 37,154 41,846 47.0%
547 Utilities 0 1,500 (1,500)
548 Repairs & Maint Services 0 2,766 (2,766)
563 Other Improvements 0 76,339 (76,339)
564 Machinery & Equipment 0 0
565 Construction Projects 426,000 17,561 408,439 4.1%
Total Expenditures 505,000 135,319 369,681 26.8%
730 Transfers In 72,290 0 (72,290)
72,290 0 (72,290)
Beginning Fund Balance 1,541,330 2,895,845 87.9%
Change in Fund Balance (22,710) 293,299 1,391.5%
Ending Fund Balance 1,518,620 3,189,144 110.0%
21
23
City of Tukwila
Urban Renewal 302 - Revenue and Expenditures
as of Jun 30, 2022
Annual Budget Actual Year to Date Variance % of Annual Budget
REVENUE:
361
395
Total Revenues
Interest and Other Earnings
Disposition of Capital Assets
10,000
1,850,000
1,860,000
5,174 (4,826)
1,500,000 (350,000)
1,505,174 (354,826)
51.7%
81.1%
80.9%
EXPENDITURES:
541 Professional Services 10,000 6,760 3,240 67.6%
547 Utilities 0 4,485 (4,485) -
563 Other Improvements 0 0
Total Expenditures 10,000 11,245 (1,245) 112.4%
750
Transfers Out 3,186,000 228,452 2,957,548
3,186,000 228,452 2,957,548
7.2%
7.2%
Beginning Fund Balance
Change in Fund Balance
Ending Fund Balance
1,452,144
(1,336,000)
116,144
4,469,671
1,265,477
5,735,147
207.8%
194.7%
4,838.0%
City of Tukwila
General Governmnt Improvements 303 - Revenue and Expenditures
as of Jun 30, 2022
Annual Budget Actual Year to Date Variance % of Annual Budget
REVENUE:
288 Unassigned Fund Balance 0 0 -
334 State Grants 0 0
361 Interest and Other Earnings 500 1,069 569 213.8%
Total Revenues 500 1,069 569 213.8%
EXPENDITURES:
541 Professional Services 50,000 24,980 25,020 50.0%
542 Communications 0 0
548 Repairs & Maint Services 0 0 -
562 Capital Outlay -Buildings & Str 0 0 -
564 Machinery & Equipment 0 0 -
565 Construction Projects 150,000 0 150,000
Total Expenditures 200,000 24,980 175,020 12.5%
Beginning Fund Balance
Change in Fund Balance
Ending Fund Balance
573,148
(199,500)
373,648
678,033
(23,911)
654,122
18.3%
88.0%
75.1%
24
City of Tukwila
Fire Improvements 304 - Revenue and Expenditures
as of Jun 30, 2022
Annual Budget Actual Year to Date Variance % of Annual Budget
REVENUE:
345
361
Total Revenues
Natural and Economic Environme
Interest and Other Earnings
300,000 87,250 (212,750)
500 0 (500)
300,500 87,250 (213,250)
750 Transfers Out 300,000
300,000
0 300,000
0 300,000
29.1%
29.0%
Beginning Fund Balance 500 0 (100.0)%
Change in Fund Balance 500 87,250 17,350.0%
Ending Fund Balance 1,000 87,250 8,625.0%
23
25
City of Tukwila
Public Safety Plan 305 - Revenue and Expenditures
as of Jun 30, 2022
Annual Budget Actual Year to Date Variance % of Annual Budget
REVENUE:
318 Other Taxes 500,000 792,412 292,412
345 Natural and Economic Environme 300,000 0 (300,000)
361 Interest and Other Earnings 0 426 426
381 Other Increases in Fund Resour 0 0
390 Other Financing Sources 5,000,000 0 (5,000,000)
Total Revenues 5,800,000 792,839 (5,007,161)
158.5%
13.7%
EXPENDITURES:
531 Supplies 167,000 36,922 130,078 22.1%
535 Small Tools 0 0
547 Utilities 0 0
562 Capital Outlay -Buildings & Str 0 (1,302) 1,302
564 Machinery & Equipment 0 0
Total Expenditures 167,000 35,620 131,380 21.3%
730
750
Transfers In 300,000 0 (300,000)
300,000 0 (300,000)
Transfers Out 2,223,467 0 2,223,467
2,223,467 0 2,223,467
Beginning Fund Balance
Change in Fund Balance
Ending Fund Balance
6,976,196
3,709,533
10,685,729
77,672
757,219
834,891
(98.9)%
(79.6)%
(92.2)%
26
City of Tukwila
City Facilities 306 - Revenue and Expenditures
as of Jun 30, 2022
Annual Budget Actual Year to Date Variance % of Annual Budget
REVENUE:
361
390
Total Revenues
Interest and Other Earnings
Other Financing Sources
0 5,443 5,443
0 0
0 5,443 5,443
EXPENDITURES:
531 Supplies 0 532 (532)
535 Small Tools 0 2,670 (2,670)
541 Professional Services 0 22,490 (22,490)
544 Advertising 0 0
547 Utilities 0 10,044 (10,044)
548 Repairs & Maint Services 0 23,320 (23,320)
549 Miscellaneous 0 0
562 Capital Outlay -Buildings & Str 1,425,000 994,945 430,055
563 Other Improvements 0 23,861 (23,861)
564 Machinery & Equipment 0 9,030 (9,030)
Total Expenditures 1,425,000 1,086,892 338,108
730 Transfers In 0 0
69.8%
76.3%
0
0 0
Beginning Fund Balance
Change in Fund Balance
Ending Fund Balance
3,138,454
(1,425,000)
1,713,454
3,500,044
(1,081,449)
2,418,595
11.5%
24.1%
41.2%
25
27
City of Tukwila
Water Utility Fund 401 - Revenue and Expenditures
as of Jun 30, 2022
Annual Budget Actual Year to Date Variance % of Annual Budget
REVENUE:
333 Federal Indirect Grants 0 0 -
342 Public Safety 0 9,484 9,484 -
343 Utilities 6,866,000 2,994,873 (3,871,127) 43.6%
361 Interest and Other Earnings 61,000 13,960 (47,040) 22.9%
369 Other Miscellaneous Revenues 0 1,210 1,210 -
379 Capital Contributions 20,000 18,359 (1,641) 91.8%
391 Debt Issued 0 0 -
Total Revenues 6,947,000 3,037,885 (3,909,115) 43.7%
EXPENDITURES:
511 Salaries 715,163 263,532 451,631 36.8%
512 Extra Labor 4,000 1,536 2,464 38.4%
513 Overtime 10,000 6,563 3,437 65.6%
521 FICA 55,746 20,688 35,058 37.1%
523 Pension-PERS/PSERS 71,837 27,680 44,157 38.5%
524 Industrial Insurance 20,308 6,067 14,241 29.9%
525 Medical & Dental 198,893 67,735 131,158 34.1%
528 Uniform/Clothing 1,700 203 1,497 12.0%
531 Supplies 29,200 514 28,686 1.8%
532 Repairs & Maint Supplies 115,500 57,575 57,925 49.8%
534 Resale Supplies 0 0 -
535 Small Tools 2,500 1,526 974 61.0%
536 Technology Supplies 12,500 0 12,500 -
539 Water/Sewer Supplies 3,552,000 1,702,449 1,849,551 47.9%
541 Professional Services 673,376 206,051 467,325 30.6%
542 Communications 8,000 5,650 2,350 70.6%
543 Professional Development 7,500 7,935 (435) 105.8%
544 Advertising 0 58 (58) -
545 Rentals 41,377 21,518 19,859 52.0%
546 Technology Services 0 13,405 (13,405) -
547 Utilities 33,200 14,465 18,735 43.6%
548 Repairs & Maint Services 101,194 55,551 45,643 54.9%
549 Miscellaneous 1,048,450 509,579 538,871 48.6%
561 Capital Outlay -Land 10,000 0 10,000
563 Other Improvements 0 1,084 (1,084)
564 Machinery & Equipment 0 2,998 (2,998)
565 Construction Projects 1,800,000 1,037,693 762,307 57.6%
572 Revenue Bond 42,258 0 42,258 -
578 Intergov. Loan Principle 80,625 80,625 (0) 100.0%
583 Bond Interest 6,321 3,765 2,556 59.6%
Total Expenditures 8,641,648 4,116,445 4,525,203 47.6%
750 Transfers Out 1,078,123
1,078,123
531,560
531,560
546,564 49.3%
546,564 49.3%
Beginning Fund Balance
Change in Fund Balance
Ending Fund Balance
4,386,963
(2,772,771)
1,614,193
6,987,634
(1,610,120)
5,377,514
59.3%
41.9 %
233.1%
26
28
City of Tukwila
Sewer Utility Fund 402 - Revenue and Expenditure.
as of Jun 30, 2022
Annual Budget Actual Year to Date Variance % of Annual Budget
REVENUE:
343 Utilities 10,205,000 4,475,459 (5,729,541) 43.9%
361 Interest and Other Earnings 55,000 33,435 (21,565) 60.8%
379 Capital Contributions 25,000 69,810 44,810 279.2%
Total Revenues 10,285,000 4,578,704 (5,706,296) 44.5%
EXPENDITURES:
511 Salaries 714,402 436,801 277,601 61.1%
512 Extra Labor 0 1,632 (1,632)
513 Overtime 7,000 2,666 4,334 38.1%
521 FICA 55,152 33,403 21,749 60.6%
523 Pension-PERS/PSERS 70,977 44,829 26,148 63.2%
524 Industrial Insurance 13,798 8,094 5,704 58.7%
525 Medical & Dental 176,776 108,376 68,400 61.3%
528 Uniform/Clothing 625 0 625
531 Supplies 14,600 2,939 11,661 20.1%
532 Repairs & Maint Supplies 8,000 6,461 1,539 80.8%
535 Small Tools 5,000 193 4,807 3.9%
536 Technology Supplies 0 0
537 Fleet Supplies 0 160 (160)
539 Water/Sewer Supplies 5,225,000 2,719,223 2,505,777 52.0%
541 Professional Services 827,339 114,572 712,767 13.8%
542 Communications 6,300 4,999 1,301 79.3%
543 Professional Development 0 811 (811)
545 Rentals 33,817 15,915 17,902 47.1%
546 Technology Services 2,000 14,030 (12,030) 701.5%
547 Utilities 47,500 19,333 28,167 40.7%
548 Repairs & Maint Services 91,802 25,784 66,018 28.1%
549 Miscellaneous 1,316,700 592,482 724,218 45.0%
564 Machinery & Equipment 0 25,101 (25,101)
565 Construction Projects 2,050,000 854,202 1,195,798 41.7%
572 Revenue Bond 100,769 0 100,769
578 Intergov. Loan Principle 233,436 233,436 0 100.0%
583 Bond Interest 17,349 11,244 6,105 64.8%
598 Misc Non -Operating 0 0
Total Expenditures 11,018,342 5,276,687 5,741,654 47.9%
750 Transfers Out 814,607 397,051 417,556 48.7%
814,607 397,051
417,556 48.7%
Beginning Fund Balance
Change in Fund Balance
Ending Fund Balance
11,022,180
(1,547,949)
9,474,232
13,158,275
(1,095,034)
12,063,241
19.4%
29.3%
27.3%
27
29
City of Tukwila
Foster Golf Course 411 - Revenue and Expenditures
as of Jun 30, 2022
Annual Budget Actual Year to Date Variance % of Annual Budget
REVENUE:
317 Excise Taxes 3,000 0 (3,000) -
341 Genera! Government 130,000 78,435 (51,565) 60.3%
347 Culture and Recreational Fees 1,053,000 682,055 (370,945) 64.8%
361 Interest and Other Earnings 1,000 1,603 603 160.3%
362 Rents and Leases 343,000 166,465 (176,535) 48.5%
369 Other Miscellaneous Revenues 20,000 2,074 (17,926) 10.4%
Total Revenues 1,550,000 930,632 (619,368) 60.0%
EXPENDITURES:
511 Salaries 703,515 363,881 339,634 51.7%
512 Extra Labor 85,000 25,738 59,262 30.3%
513 Overtime 1,010 1,302 (292) 128.9%
521 FICA 60,346 29,430 30,916 48.8%
523 Pension-PERS/PSERS 76,445 38,001 38,444 49.7%
524 Industrial Insurance 25,830 9,561 16,269 37.0%
525 Medical & Dental 182,891 98,322 84,569 53.8%
526 Unemployment 5,600 0 5,600 -
528 Uniform/Clothing 1,100 488 612 44.3%
531 Supplies 21,500 2,834 18,666 13.2%
532 Repairs & Maint Supplies 56,000 66,398 (10,398) 118.6%
534 Resale Supplies 73,000 45,547 27,453 62.4%
535 Small Tools 42,500 565 41,935 1.3%
537 Fleet Supplies 32,000 20,050 11,950 62.7%
541 Professional Services 23,876 25,415 (1,539) 106.4%
542 Communications 5,600 3,137 2,463 56.0%
543 Professional Development 500 1,564 (1,064) 312.9%
544 Advertising 5,000 282 4,718 5.6%
545 Rentals 37,500 15,933 21,567 42.5%
546 Technology Services 0 1,913 (1,913) -
547 Utilities 71,700 68,066 3,634 94.9%
548 Repairs & Maint Services 81,800 36,238 45,562 44.3%
549 Miscellaneous 38,500 22,465 16,035 58.4%
563 Other Improvements 50,000 0 50,000 -
564 Machinery & Equipment 0 0 -
Total Expenditures 1,681,213 877,131 804,082 52.2%
730 Transfers In 300,000
300,000
150,000 (150,000) 50.0%
150,000 (150,000) 50.0%
750 Transfers Out 209,366 104,430 104,936
209,366 104,430 104,936
49.9%
49.9%
Beginning Fund Balance
Change in Fund Balance
Ending Fund Balance
1,056,224
(40, 579)
1,015,645
1,044,149
99,071
1,143,220
28
30
City of Tukwila
Surface Water Utility Fund 412 - Revenue and Expenditu
as of Jun 30, 2022
Annual Budget Actual Year to Date Variance % of Annual Budget
REVENUE:
334 State Grants 64,000 0 (64,000)
337 Local Grants & Other Payments 317,000 0 (317,000)
343 Utilities 7,350,000 7,389,873 39,873 100.5%
361 Interest and Other Earnings 50,000 17,663 (32,337) 35.3%
374 Capital Contrib-State/Local/Di 2,728,000 (173,190) (2,901,190) (6.3%)
375 Capital Contributions -Indirect 0 (31,285) (31,285) -
Total Revenues 10,509,000 7,203,060 (3,305,940) 68.5%
EXPENDITURES:
511 Salaries 1,220,759 606,130 614,629 49.7%
512 Extra Labor 8,000 1,632 6,368 20.4%
513 Overtime 13,000 2,880 10,120 22.2%
521 FICA 94,934 46,285 48,649 48.8%
523 Pension-PERS/PSERS 122,236 62,424 59,812 51.1%
524 Industrial Insurance 26,559 12,867 13,692 48.4%
525 Medical & Dental 323,938 155,337 168,601 48.0%
528 Uniform/Clothing 1,500 543 957 36.2%
531 Supplies 86,000 7,801 78,199 9.1%
532 Repairs & Maint Supplies 1,500 671 829 44.8%
535 Small Tools 6,500 2,911 3,589 44.8%
536 Technology Supplies 0 470 (470)
537 Fleet Supplies 0 160 (160)
541 Professional Services 2,680,014 269,956 2,410,058 10.1%
542 Communications 7,000 3,076 3,924 43.9%
543 Professional Development 0 7,802 (7,802)
544 Advertising 0 1,113 (1,113) -
545 Rentals 130,343 63,191 67,152 48.5%
546 Technology Services 0 6,677 (6,677) -
547 Utilities 87,020 48,884 38,136 56.2%
548 Repairs & Maint Services 145,927 51,051 94,876 35.0%
549 Miscellaneous 835,725 788,597 47,128 94.4%
563 Other Improvements 0 1,888 (1,888)
564 Machinery & Equipment 0 2,998 (2,998)
565 Construction Projects 4,613,000 408,283 4,204,717 8.9%
572 Revenue Bond 19,504 0 19,504
578 Intergov. Loan Principle 259,856 259,356 500 99.8%
583 Bond Interest 6,249 5,070 1,179 81.1%
588 Amortization Costs 0 0
Total Expenditures 10,689,564 2,818,051 7,871,513 26.4%
750 Transfers Out 1,153,287 561,676 591,611 48.7%
1,153,287 561,676 591,611 48.7%
Beginning Fund Balance
Change in Fund Balance
Ending Fund Balance
4,634,122
(1,333,851)
3,300,271
5,903,817
3,823,333
9,727,150
27.4%
386.6%
194.7%
29
31
City of Tukwila
Equipment Rental 501 - Revenue and Expenditures
as of Jun 30, 2022
Annual Budget
Actual Year to Date Variance % of Annual Budget
REVENUE:
348 Internal Service Fund Sales an 2,268,831 1,134,415 (1,134,416) 50.0%
361 Interest and Other Earnings 20,000 9,009 (10,991) 45.0%
369 Other Miscellaneous Revenues 0 617 617
395 Disposition of Capital Assets 25,000 51,528 26,528 206.1%
Total Revenues 2,313,831 1,195,569 (1,118,262) 51.7%
EXPENDITURES:
511 Salaries 405,335 194,538 210,797 48.0%
512 Extra Labor 32,000 0 32,000
513 Overtime 1,875 2,555 (680) 136.3%
521 FICA 33,580 15,395 18,185 45.8%
523 Pension-PERS/PSERS 43,375 20,202 23,173 46.6%
524 Industrial Insurance 16,666 5,057 11,609 30.3%
525 Medical & Dental 138,939 73,572 65,367 53.0%
528 Uniform/Clothing 1,100 420 680 38.2%
531 Supplies 3,000 625 2,375 20.8%
532 Repairs & Maint Supplies 0 30 (30)
535 Small Tools 0 1,978 (1,978) -
536 Technology Supplies 0 18 (18)
537 Fleet Supplies 655,000 295,013 359,987 45.0%
541 Professional Services 114,400 95,240 19,160 83.3%
542 Communications 5,500 2,187 3,313 39.8%
543 Professional Development 1,500 2,849 (1,349) 190.0%
545 Rentals 40,806 12,521 28,285 30.7%
546 Technology Services 7,500 1,894 5,606 25.2%
547 Utilities 0 1,039 (1,039)
548 Repairs & Maint Services 146,126 178,186 (32,060) 121.9%
549 Miscellaneous 20,000 7 19,993 0.0%
564 Machinery & Equipment 269,000 785,314 (516,314) 291.9%
Total Expenditures 1,935,702 1,688,639 247,063 87.2%
730 Transfers In 52,000 0 (52,000)
52,000 0 (52,000)
750 Transfers Out 333,707
333,707
166,853 166,854
166,853 166,854
50.0%
50.0%
Beginning Fund Balance
Change in Fund Balance
Ending Fund Balance
3,600,733
96,422
3,697,155
4,735,285
(659,923)
4,075,363
31.5%
(784.4)%
10.2%
30
32
City of Tukwila
Insurance - Active Employees 502 - Revenue and Expenditur
as of Jun 30, 2022
Annual Budget Actual Year to Date Variance % of Annual Budget
REVENUE:
341 General Government 1,000 113 (887) 11.3%
361 Interest and Other Earnings 30,000 4,854 (25,146) 16.2%
369 Other Miscellaneous Revenues 8,694,122 3,912,291 (4,781,831) 45.0%
Total Revenues 8,725,122 3,917,259 (4,807,863) 44.9%
EXPENDITURES:
525 Medical & Dental 8,408,793 2,646,867 5,761,926
531 Supplies 0 0
541 Professional Services 100,000 22,848 77,152
549 Miscellaneous 21,000 542 20,458
Total Expenditures 8,529,793 2,670,257 5,859,536
31.5%
22.8%
2.6%
31.3%
750 Transfers Out 180,609 90,303 90,306 50.0%
180,609 90,303 90,306 50.0%
Beginning Fund Balance
Change in Fund Balance
Ending Fund Balance
70,012
14,720
84,732
597,792
1,156,699
1,754,491
753.8%
7,758.0%
1,970.6%
31
33
City of Tukwila
Insurance - LEOFF I Retirees 503 - Revenue and Expenditures
as of Jun 30, 2022
Annual Budget Actual Year to Date Variance % of Annual Budget
REVENUE:
361
369
Total Revenues
Interest and Other Earnings
Other Miscellaneous Revenues
1,000
435,000
436,000
726 (274)
160,802 (274,198)
161,528 (274,472)
EXPENDITURES:
525 Medical & Dental 479,500 209,644 269,856
541 Professional Services 5,000 1,750 3,250
549 Miscellaneous 500 0 500
Total Expenditures 485,000 211,394 273,606
72.6%
37.0%
37.0%
43.7%
35.0%
43.6%
750 Transfers Out 12,040 6,022 6,018 50.0%
12,040 6,022
6,018 50.0%
Beginning Fund Balance
Change in Fund Balance
Ending Fund Balance
165,675
(61,040)
104,635
264,258
(55,888)
208,370
59.5%
8.4%
99.1%
34