HomeMy WebLinkAboutFIN 2022-12-12 Item 1A - Report - 2022 3rd Quarter Report: Revenue and ExpenseTO:
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: December 12, 2022
SUBJECT: 2022 3rd Quarter Financial Summary
ISSUE
The quarterly financial report summarizes the citywide financial results and highlights significant
items or trends. The third quarter financial report is based on data available as of November 30,
2022, for the reporting period ending September 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
Third quarter continues to show signs of businesses emerging from the effects of a two (+) year-
long pandemic and economic downturn. 2022 revenues are up 10% over the same period last
year and exceed allocated budget expectations by $285,851.
As we move into the final quarter of the year, staff continues to closely monitor and manage their
department budgets. Ongoing revenues for the general fund are at 70% of total budget. Staff has
responded and held ongoing expenditures to 71% of the annual General Fund expense budget
at 75% of the year.
Highlights for 2022 are as follows:
• General Fund revenues totaled $51 million, and expenditures totaled $53 million for the 3rd
quarter of 2022. The second half of Property tax is reported and recognized in the 4th
quarter. Total revenues increased by 10% compared to 3rd quarter last year. The City is
cautiously optimistic about 2022 revenues returning to normalized consistent levels as we
transition into a post -pandemic economy. Staff continues to closely monitor expenditures.
• Sales Tax, Utility Tax, Gambling Tax, Admission Tax, and Building Permits, all grew by more
than 5% over the same period last year.
• Interfund Utility Tax reported consistent steady growth of less than 5% change compared to
last year.
1
INFORMATIONAL MEMO
Page 2
• Property Tax and Business Licenses reported a slight decline in revenue of less than 5%
compared to the first nine months of the prior year.
• As of September 30th, all General Fund departments have held spending to less than 75%
of their total annual budget allocations with the exception of Fire.
• Total salaries and benefits are below allocated budget by $509,327. Overtime reported at
the General Fund level is exceeding the allocated budget, suggesting that the under -
budget reporting of salaries and benefits is a result of frozen and unfilled positions. As a
result of the reduced staffing levels, reported overtime costs are higher than anticipated.
• Total supplies are below allocated budget by $110,716.
• Total services have been held to 73.6% of the annual budget at the completion of 75% of
the year.
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 42nd 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 Flap Gate 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.
2
INFORMATIONAL MEMO
Page 3
• Completed East Marginal Way Stormwater Outfalls Project
ATTACHMENTS
3' Quarter 2022 Financial Report
• Highlights of 2022 3rd Quarter
• General Fund financial reports
• Other Fund reports
3
4
CITY OF TUKWILA
2022 Q3 FINANCIAL REPORT
Highlights
At the end of third quarter, general fund total revenue was $51 million. General Fund
total expenses were $53 million.
53,500,000
53,000,000
52,500,000
52,000,000
51, 500,000
51,000,000
50,500,000
50,000,000
49,500,000
General Fund
2022 3rd Qtr. Revenues & Expenditures
Budget vs Actual
50,762,249
51,048,099
52,919,805
52,314,594
Revenues Expenditures
2022 YTD Budget ■ 2022 YTD Actual
2022 revenues exceeded 2021 revenues by 10%. 2022 Expenditures increased 14%
over 2021. Details of selected revenues provided later in this report.
6
2021 YTD 2022
Actual Actual $ Diff % Diff
Revenues 46,398,349 51,048,099 4,649,750 10%
Expenditures 46,352,900 52,919,805 6,566,905 14%
54,000,000
52,000,000
50,000,000
48,000,000
46,000,000
44,000,000
42,000,000
2022 Vs. 2021
Revenues & Expenditures
Actuals
46,398,349
51,048,099
46,352,900
52,919,805
Revenues Expenditures
■ 2021 YTD Actual ■ 2022 Actual
3
7
GENERAL FUND REVENUE
CITY OF TUKWILA
Year to Date as of September 30, 2022
SUMMARY BY REVENUE TYPE
BUDGET
ACTUAL
ANNUAL
2022
ALLOCATED
2022
2020
2021
2022
2022 BDGT
VARIANCE -
ALLOCATED
BDGT
% REVD
20411
2022
PROPERTY TAX
$ 17,300,000
$ 10,028,198
$ 8,957,640
$ 9,796,332
$ 9,740,424
$ (287,775)
56%
(1)%
SALES TAX -RETAIL
19,550,000
14,843,658
12,698,355
14,160,318
15,150,318
306,660
77%
7%
USE TAXES
750,000
640,204
504,985
567,647
672,832
32,628
90%
19%
ADMISSIONS TAX
750,000
316,677
332,099
253,342
685,838
369,160
91%
171%
UTILITY TAX
3,620,000
2,848,721
3,130,467
2,770,027
3,218,118
369,398
89%
16%
INTERFUND UTILITY TAX
2,447,700
1,990,144
1,796,069
1,924,692
2,000,766
10,623
82%
4%
GAMBLING & EXCISE TAX
3,791,000
3,262,298
1,960,199
2,870,753
3,733,387
471,089
98%
30%
TOTAL GENERAL REVENUE
48,208,700
33,929,899
29,379,814
32,343,111
35,201,683
1,271,783
73%
9%
BUSINESS LICENSES
3,320,000
2,644,400
3,902,789
2,644,400
2,145,501
(498,899)
65%
(19)%
RENTAL HOUSING
52,000
49,868
41,910
48,909
47,831
(2,038)
92%
(2)%
BUILDING PERMITS
2,388,100
1,273,040
1,270,615
1,266,110
1,465,127
192,087
61%
16%
FRANCHISE FEES
350,000
293,492
276,837
272,528
321,089
27,597
92%
18%
TOTAL LICENSES AND PERMITS
6,110,100
4,260,800
5,492,151
4,231,947
3,979,547
(281,253)
65%
(6)%
SALES TAX MITIGATION
792,000
660,447
-
1,103,246
617,818
(42,629)
78%
(44)%
SCLAGREEMENT
2,350,000
1,799,178
1,796,900
1,760,898
2,015,276
216,098
86%
14%
GRANT REVENUE
303,497
250,446
279,069
416,104
280,434
29,989
92%
(33)%
ARPAREVENUE
2,860,000
-
-
-
1,050,963
1,050,963
37%
0%
STATE ENTITLEMENTS
483,500
483,500
437,770
462,068
391,878
(91,622)
81%
(15)%
INTERGOVERNMENTAL
585,607
548,391
512,778
531,181
566,179
17,788
97%
7%
TOTAL INTERGOVERNMENTAL REVENUE
7,374,604
3,741,962
3,026,517
4,273,498
4,922,549
1,180,587
67%
15%
GENERAL GOVERNMENT
27,900
25,442
21,365
23,891
21,206
(4,236)
76%
(11)%
SECURITY
598,425
480,715
556,172
648,746
771,103
290,388
129%
19%
TRANSPORTATION
44,000
-
(37,771)
-
833
833
2%
0%
PLAN CHECK AND REVIEW FEES
991,100
403,865
583,301
464,663
563,735
159,870
57%
21%
CULTURE AND REC FEES
398,500
84,540
62,545
84,328
106,292
21,751
27%
26%
TOTAL CHARGES FOR SERVICES
2,059,925
994,562
1,185,611
1,221,628
1,463,169
468,607
71%
20%
FINES & PENALTIES
576,925
295,849
117,176
140,701
454,207
158,358
79%
223%
INVESTMENT INCOME
100,000
23,443
71,047
23,443
92,955
69,511
93%
297%
RENT & CONCESSIONS
372,500
105,578
133,729
105,578
157,594
52,016
42%
49%
OTHER INCOME
356,466
296,087
519,404
293,589
255,950
(40,137)
72%
(13)%
INDIRECT COST ALLOCATION
2,687,997
2,015,997
1,977,967
1,996,036
2,015,994
(3)
75%
1%
TOTAL OTHER INCOME
4,093,888
2,736,955
2,819,322
2,559,347
2,976,700
239,745
73%
16%
TOTAL OPERATING REVENUE
67,847,217
45,664,179
41,903,415
44,629,532
48,543,648
2,879,469
72%
9%
TRANSFERS IN
5,357,467
5,098,070
-
1,768,817
2,504,452
(2,593,618)
47%
42%
TOTAL REVENUE
$ 73,204,684
$ 50,762,249
$ 41,903,415
$ 46,398,349
$ 51,048,100
$ 285,851
70%
10%
4
8
•
General Revenues — Taxes
Retail Sales Tax through the third quarter totaled $15,150,318 million which is $306,660
above the allocated budget and 7.0% higher than the same period last year. For the 9 -
month period, sales tax has steadily outperformed the prior year for the last two years.
15,500,000
15,000,000
14,500,000
14,000,000
13, 500,000
13,000,000
12,500,000
12,000,000
11,500,000
11,000,000
.Sales Tax - Retail
Jan - Sept
2020 - 2022
12,698,355
14,160,313
15,150,318
2020 2021 2022
The bar graph below shows a strong retail performance since March. Expectations
suggest the growth will continue into the 4th quarter.
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
Sales Tax - Retail
Jan - Sept
Monthly
111 LEI 11 111 ill III 11: 111 111
Jan Feb Mar Apr May Jun Jul Aug Sep
■ 2020 ■ 2021 ■ 2022
5
9
2022
Allocated
Actual less
2022 vs 2021
2022 vs 2021 %
2022 Budget
Budget
2020
2021
2022
Allocated Budget
$ Dif
Diff
19,550,000
14,843,658
12,698,355
14,160,318
15,150,318
306,660
990,000
7.0%
Retail Sales Tax through the third quarter totaled $15,150,318 million which is $306,660
above the allocated budget and 7.0% higher than the same period last year. For the 9 -
month period, sales tax has steadily outperformed the prior year for the last two years.
15,500,000
15,000,000
14,500,000
14,000,000
13, 500,000
13,000,000
12,500,000
12,000,000
11,500,000
11,000,000
.Sales Tax - Retail
Jan - Sept
2020 - 2022
12,698,355
14,160,313
15,150,318
2020 2021 2022
The bar graph below shows a strong retail performance since March. Expectations
suggest the growth will continue into the 4th quarter.
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
Sales Tax - Retail
Jan - Sept
Monthly
111 LEI 11 111 ill III 11: 111 111
Jan Feb Mar Apr May Jun Jul Aug Sep
■ 2020 ■ 2021 ■ 2022
5
9
Property Tax
Property tax revenue through third quarter is $9.7 million which is $287,774 less than
the allocated budget. The decline in revenue represents a -0.6% reduction compared to
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
8,957,640
Property Tax
Jan - Sept
2020 - 2022
9,796,332
9,740,424
2020 2021 2022
The line graph shows that property tax remittances appears to be normalizing compared
to 2020.
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 May Jury
2020 2021 2022
10
2022
Actual less
Allocated
Allocated
2022 vs 2021
2022 vs 2021 %
2022 Budget
Budget
2020
2021
2022
Budget
$ Dif
Diff
17,300,000
10,028,198,957,640
9,796,332
9,740,424
($287,774)
($55,909)
-0.6%
Property tax revenue through third quarter is $9.7 million which is $287,774 less than
the allocated budget. The decline in revenue represents a -0.6% reduction compared to
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
8,957,640
Property Tax
Jan - Sept
2020 - 2022
9,796,332
9,740,424
2020 2021 2022
The line graph shows that property tax remittances appears to be normalizing compared
to 2020.
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 May Jury
2020 2021 2022
10
Utility Tax
Utility tax revenue through the third quarter is $3.2 million which is $369,397 greater
than the allocated budget. Utility tax is 19% higher than the same period last year.
3,300,000
3,200,000
3,100,000
3,000,000
2,900,000
2,800,000
2,700,000
2,600,000
2,500,000
2,400,000
2,723,026
Utility Tax
Jan - Sept
2020 - 2022
2,684,027
18,
2020 2021 2022
The increase in 2022 over 2021 is traced to increases primarily in Electric, Gas, and Solid
Waste General.
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
Utility Tax
Accumlative
Jan
Feb Mar Apr May Jun Jul Aug Sep
2020 2021 -2022
7
11
2022
Actual
less
Allocated
Allocated
2022 vs 2021
2022 vs 2021 %
W22 Budget
Budget
2020
2021
2022
Budget
$ Dif
Diff
3,620,000
2,848,721
2,723,026
2,683,914
3,218,118
369,397
534,205
19.9%
Utility tax revenue through the third quarter is $3.2 million which is $369,397 greater
than the allocated budget. Utility tax is 19% higher than the same period last year.
3,300,000
3,200,000
3,100,000
3,000,000
2,900,000
2,800,000
2,700,000
2,600,000
2,500,000
2,400,000
2,723,026
Utility Tax
Jan - Sept
2020 - 2022
2,684,027
18,
2020 2021 2022
The increase in 2022 over 2021 is traced to increases primarily in Electric, Gas, and Solid
Waste General.
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
Utility Tax
Accumlative
Jan
Feb Mar Apr May Jun Jul Aug Sep
2020 2021 -2022
7
11
Interfund Utility Tax
Interfund Utility Tax revenue through the third quarter is slightly above $2 million which
exceeds the allocated budget by $10,622 and is a 4.0% increase over the same period
last year.
2,050,000
2,000,000
1,950,000
1,900,000
1,850,000
1,800,000
1,750,000
1,700,000
1,650,000
1,796,069
Interfund Utility Tax
Jan - Sept
2020 - 2022
1,924,692
2,000,766
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 Ta:
Jan
Feb
2020
Mar
Ap r
2021 2022
M ay
Jun
12
2022
Actual
less
Allocated
Allocated
2022 vs 2021
2022 vs 2021 %
2 Budget
Budget
2020
2021
2022
Budget
$ Dif
Diff
2,447,700
1,990,144
1,796,069
1,924,692
2,000,766
10,622
76,075
4.0%
Interfund Utility Tax revenue through the third quarter is slightly above $2 million which
exceeds the allocated budget by $10,622 and is a 4.0% increase over the same period
last year.
2,050,000
2,000,000
1,950,000
1,900,000
1,850,000
1,800,000
1,750,000
1,700,000
1,650,000
1,796,069
Interfund Utility Tax
Jan - Sept
2020 - 2022
1,924,692
2,000,766
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 Ta:
Jan
Feb
2020
Mar
Ap r
2021 2022
M ay
Jun
12
Gambling Tax
Gambling Tax revenue through the third quarter 's $3.7 million which is $471,089 greater
than the allocated budget and an increase of $30% compared to the same period last
year.
4,000,000
3,500,000
3,000,000
2,500,000
2,000,000
1,500,.000
1,000,000
500,000
0
1,960, 199
Gambling Tax
Jan - Sept
2020 - 2022
2,870,753
3,733,387-
2020 2021 2022
The graph below shows Gambling Tax revenues has been trending up since June of
2021. Gambling Taxes are based on gross revenue, not net income.
4,000,000
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
Gambling Tax
Accumlative
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
2020 2021 2022
9
13
2022
Allocated
Actual less
2022 vs 2021
2022 vs 2021 %
Budget
Budget
2020
2021
2022
Allocated Budget
$ Dif
Diff
3,791,000
3,262,298
1,960,199
2,870,753
3,733,387
471,089
862,634
30.0%
Gambling Tax revenue through the third quarter 's $3.7 million which is $471,089 greater
than the allocated budget and an increase of $30% compared to the same period last
year.
4,000,000
3,500,000
3,000,000
2,500,000
2,000,000
1,500,.000
1,000,000
500,000
0
1,960, 199
Gambling Tax
Jan - Sept
2020 - 2022
2,870,753
3,733,387-
2020 2021 2022
The graph below shows Gambling Tax revenues has been trending up since June of
2021. Gambling Taxes are based on gross revenue, not net income.
4,000,000
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
Gambling Tax
Accumlative
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
2020 2021 2022
9
13
Admissions Tax
Admission Tax revenue through the third quarter is $685,838 which is $369,161 more
than the allocated budget. Additionally, Admissions Tax revenue is significantly higher
than the same period last year, reporting an increase of 170%.
800,000
700,000
600,000
500,000
400,000
300,000
200,000
100,000
0
332,099
Admission Tax
Jan - Sept
2020 - 2022
253,342
685,838
2020 2021 2022
Admission tax has trended above pre -pandemic levels since May. The number of
businesses charging admission has not increased. This business sector has seen
business return to (2020) pre -pandemic levels.
800,000
600,000
400,000
200,000
0
Admission Tax
Accumlative
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
2020 2021 -2022
10
14
2022
Actual less
2022 vs
2022 vs
2022
Allocated
Allocated
2021 $
2021
Budget
Budget
2020
2021
2022
Budget
Dif.
Diff
750,000
316,677
332,099
253,342
685,838
369,161
432,496
170.7%
Admission Tax revenue through the third quarter is $685,838 which is $369,161 more
than the allocated budget. Additionally, Admissions Tax revenue is significantly higher
than the same period last year, reporting an increase of 170%.
800,000
700,000
600,000
500,000
400,000
300,000
200,000
100,000
0
332,099
Admission Tax
Jan - Sept
2020 - 2022
253,342
685,838
2020 2021 2022
Admission tax has trended above pre -pandemic levels since May. The number of
businesses charging admission has not increased. This business sector has seen
business return to (2020) pre -pandemic levels.
800,000
600,000
400,000
200,000
0
Admission Tax
Accumlative
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
2020 2021 -2022
10
14
Business Licenses
Business License revenue through October was $2.7 million, which is $133,208
thousand below the allocated budget and a reduction of -4.6% compared to the same
period last year. 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.
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
4,088,724
Business Licenses Tax
Jan - Oct
2020 - 2022
2,907,391
2,774,183
2020 2021 2022
The dip in September 2022 is due to a large business paying September's business
licenses in October.
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
Business Licenses
Accumlative
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
2020
2021 2022
11
15
2022
Actual
less
Allocated
Allocated
2022 vs 2021
2022 vs 2021 %
022 Budget
Budget
2020
2021
2022
Budget
$ Dif
Diff
3,320,000
2,644,400
4,088,724
2,907,391
2,774,183
$129,783
($133,208)
-4.6%
Business License revenue through October was $2.7 million, which is $133,208
thousand below the allocated budget and a reduction of -4.6% compared to the same
period last year. 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.
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
4,088,724
Business Licenses Tax
Jan - Oct
2020 - 2022
2,907,391
2,774,183
2020 2021 2022
The dip in September 2022 is due to a large business paying September's business
licenses in October.
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
Business Licenses
Accumlative
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
2020
2021 2022
11
15
Building Permits
Building Permits revenue through the third quarter is $1.46 million which is $192,087
above the allocated budget. Building Permits revenue is exceeding the same period last
year with a 15.7% increase.
1,500,000
1,450,000
1,400,000
1,350,000
1,300,000
1,250,000
1,200,000
1,150,000
1,600,000
1,400,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
0
16
1,270,615
Building Permits
Jan - Sept
2020 - 2022
1,266,110
.127
2020 2021 2022
Building Permits
Accumlative
Jan Feb Mar Apr May Jun Jul Aug Sep
2020 2021 2022
12
2022
Actual less
Allocated
Allocated
2022 vs 2021
2022 vs 2021 %
2022 Budget
Budget
2020
2021
2022
Budget
$ Dif
Diff
2,388,100
1,273,040
1,270,615
1,266,110
1,465,127
192,087
199,017
15.7%
Building Permits revenue through the third quarter is $1.46 million which is $192,087
above the allocated budget. Building Permits revenue is exceeding the same period last
year with a 15.7% increase.
1,500,000
1,450,000
1,400,000
1,350,000
1,300,000
1,250,000
1,200,000
1,150,000
1,600,000
1,400,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
0
16
1,270,615
Building Permits
Jan - Sept
2020 - 2022
1,266,110
.127
2020 2021 2022
Building Permits
Accumlative
Jan Feb Mar Apr May Jun Jul Aug Sep
2020 2021 2022
12
Ongoing Expenditures
General Fund Departmental Expenditures
General Fund departmental expenditures totaled $45.3 million through the end of
September which is $645,670 less than the allocated budget of $46 million. Collectively,
the General Fund Departments have expended 70% of their annual budget through
75% of the year.
Department 20, which is transfers to other funds, totaled $7.6 million, which is $1.2
million more 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 $52.9 million, which is equivalent to
71 % of the annual budget at the completion of 75% of the year. The General Fund as a
whole is currently tracking expenditures below the YTD annual budget, with Fire being
the only GF department to be trending slightly higher than 75% of the annual budget at
the completion of September.
Department Variances
Year to Date Department Expenditures Compared to Allocated Budget Through
September 2022:
13
17
BUDGET
ACTUAL
2022
2022
2020
2021
2022
Expended
EXPENDITURES BY DEPARTMENT
Annual
Allocated
City Council
385,826
268,937
258,036
253,457
263,478
68.29%
Mayor's Office
2,565,927
1,723,140
1,554,800
1,462,714
1,514,872
59.04%
Administrative Services
5,869,141
3,996,925
3,148,377
3,513,068
3,504,766
59.72%
Finance Department
3,347,587
2,208,825
1,896,822
1,973,945
2,470,747
73.81%
Recreation / Parks Maintenance Department
4,959,108
3,374,424
3,006,621
3,110,181
3,633,123
73.26%
Community Development (DCD)
4,662,212
3,058,508
2,298,178
2,870,673
2,989,472
64.12%
Municipal Court
1,597,482
1,072,778
937,685
905,547
1,148,143
71.87%
Police Department
19,844,123
14,224,406
12,911,060
13,269,954
13,781,263
69.45%
Fire Department
14,297,033
10,537,591
9,193,078
10,124,717
10,785,618
75.44%
Public Works Dept / Streets Maintenance
7,434,770
5,532,222
4,991,552
5,074,769
5,260,604
70.76%
Subtotal
64,963,209
45,997,756
40,196,207
42,559,026
45,352,087
69.81%
Non Departmental
9,619,291
6,316,838
2,929,357
3,793,874
7,567,718
78.67%
Total
74,582,500
52,314,594
43,125,564
46,352,900
52,919,805
70.95%
13
17
General Fund by Category as of September 30th, 2022.
14
18
BUDGET
ACTUAL
COMPARISON OF RESULTS
2022
Annual
2022
Allocated
2020
2021
2022
Allocated Budget
vs Actuals
OVER/(UNDER)
%
Expended
% Change
2020/20212021/2022
Salaries
32,802,451
23,274,841
21,051,723
20,852,627
22,398,094
(876,747)
68.3%
(0.9%)
7.4%
Extra Labor
584,220
150,172
126,788
133,207
341,367
191,195
58.4%
5.1%
156.3%
Overtime
2,000,115
1,521,565
870,752
1,657,357
1,912,736
391,171
95.6%
90.3%
15.4%
Holiday Pay
515,500
78,815
69,718
78,815
88,723
9,908
17.2%
13.0%
12.6%
FICA
2,151,955
1,483,686
1,307,355
1,325,755
1,449,987
(33,698)
67.4%
1.4%
9.4%
Pension-LEOFF
920,517
737,559
791,952
720,983
765,292
27,733
83.1%
(9.0%)
6.1%
Pension-PERS/PSERS
1,494,905
1,074,013
1,241,113
1,172,061
1,100,448
26,435
73.6%
(5.6%)
(6.1%)
Industrial Insurance
876,892
687,348
663,012
686,508
560,237
(127,111)
63.9%
3.5%
(18.4%)
Medical & Dental
7,551,216
5,663,412
4,670,637
5,178,089
5,509,057
(154,356)
73.0%
10.9%
6.4%
Unemployment
0
0
27,319
36,827
37,205
37,205
-
34.8%
1.0%
Uniform/Clothing
8,525
2,573
1,334
2,573
1,511
(1,062)
17.7%
92.9%
(41.3%)
Total Salaries & Benefits
48,906,296
34,673,985
30,821,703
31,844,802
34,164,657
(509,327)
69.9%
3.3%
7.3%
Supplies
890,636
406,401
320,908
399,602
240,278
(166,123)
27.0%
24.5%
(39.9%)
Repairs & Maint Supplies
299,025
179,559
228,888
157,041
223,840
44,282
74.9%
(31.4%)
42.5%
Resale Supplies
10,000
0
235
0
141
141
1.4%
(100.0%)
-
Small Tools
41,250
35,991
62,212
37,736
36,963
971
89.6%
(39.3%)
(2.1%)
Technology Supplies
13,000
13,000
33,497
34,674
20,649
7,649
158.8%
3.5%
(40.4%)
Fleet Supplies
3,000
2,417
11,248
2,417
4,781
2,365
159.4%
(78.5%)
97.8%
Total Supplies
1,256,911
637,367
656,988
631,470
526,651
(110,716)
41.9%
(3.9%)
(16.6%)
Professional Services
7,391,918
5,259,464
4,448,621
5,092,536
5,089,097
(170,367)
68.8%
14.5%
(0.1%)
Communications
458,739
319,957
359,546
319,957
292,203
(27,754)
63.7%
(11.0%)
(8.7%)
Professional Development
252,921
252,921
193,525
289,845
233,536
(19,385)
92.3%
49.8%
(19.4%)
Advertising
40,250
7,682
11,669
8,159
9,723
2,041
24.2%
(30.1%)
19.2%
Rentals
478,484
329,316
309,666
358,384
253,282
(76,034)
52.9%
15.7%
(29.3%)
Technology Services
348,291
348,291
515,037
405,636
393,479
45,188
113.0%
(21.2%)
(3.0%)
Utilities
2,034,285
1,983,190
1,644,097
1,941,426
1,994,718
11,529
98.1%
18.1%
2.7%
Repairs & Maint Services
2,185,367
1,560,007
921,352
1,491,134
1,617,911
57,904
74.0%
61.8%
8.5%
Miscellaneous
879,747
122,290
308,509
99,493
475,392
353,102
54.0%
(67.8%)
377.8%
Total Services
14,070,002
10,183,117
8,712,022
10,006,570
10,359,341
176,224
73.6%
14.9%
3.5%
Capita[ Outlay -Land
0
0
0
0
893
893
-
-
-
Machinery & Equipment
730,000
103,629
5,495
76,184
300,544
196,915
41.2%
1,286.5%
294.5%
Total Capital Outlay
730,000
103,629
5,495
76,184
301,437
197,808
41.3%
1,286.5%
295.7%
Transfers Out
9,619,291
6,716,495
2,929,357
3,793,874
7,567,718
851,223
78.7%
29.5%
99.5%
Total Non Operating Expense
9,619,291
6,716,495
2,929,357
3,793,874
7,567,718
851,223
78.7%
29.5%
99.5%
TOTAL EXPENDITURES
74,582,500
52,314,593
43,125,564
46,352,900
52,919,805
605,212
71.0%
7.5%
14.2%
14
18
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 42nd 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 Flap Gate 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
15
19
CITY OF TUKWILA
2022 3rd QUARTER FINANCIAL REPORT
OTHER FUNDS
FINANCIAL REPORTS
20
Hotel/Motel Tax Special
Rev Fd. 101 - Revenue and
Expenditures
as of Sep 30, 2022
Annual Actual Year to Variance % of Annual
Budget Date Budget
REVENUE:
313 Retail Sales and Use Taxes 450,000 592,081 142,081
361 Interest and Other Earnings 6,000 11,337 5,337
369 Other Miscellaneous Revenues 0 1,906 1,906
Total Revenues 456,000
605,323 149,323 132.7%
EXPENDITURES:
511 Salaries 63,732 48,174 15,558 75.6%
521 FICA 4,872 3,554 1,318 72.9%
523 Pension-PERS/PSERS 6,238 4,871 1,367 78.1%
524 Industrial Insurance 259 187 72 72.1%
525 Medical & Dental 7,966 3,801 4,165 47.7%
531 Supplies 5,000 427 4,573 8.5%
541 Professional Services 425,000 104,380 320,620 24.6%
543 Professional Development 10,000 3,671 6,329 36.7%
544 Advertising 250,000 52,515 197,485 21.0%
546 Technology Services 0 885 (885)
549 Miscellaneous 218,000 (14) 218,014 (0.0%)
Total Expenditures 991,067 222,450 768,617 22.4%
750 Transfers Out 25,231
18,922 6,309 75.0%
25,231 18,922 6,309 75.0%
Beginning Fund Balance 1,016,608 1,742,366 71.4%
Change in Fund Balance (560,298) 363,951 165.0%
Ending Fund Balance 456,310 2,106,317 361.6%
17
21
Contingency Fund 105 -
Revenue and
Expenditures
as of Sep 30, 2022
Annual Actual Year to Variance % of Annual
Budget Date Budget
REVENUE:
361 Interest and Other Earnings
20,000 48,760
28,760 243.8%
Total Revenues
20,000 48,760
28,760 243.8%
730 Transfers In
0 0
0
0 0
Beginning Fund Balance 6,468,169 6,754,065 4.4%
Change in Fund Balance 20,000 48,760 143.8%
Ending Fund Balance 6,488,169 6,802,825 4.8%
18
22
Drug Seizure Fund 109 -
Revenue and Expenditures
as of Sep 30, 2022
Annual Actual Year to Variance % of Annual
Budget Date 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) 19.0%
EXPENDITURES:
531 Supplies 40,000 5,979 34,021
535 Small Tools 0 7,864 (7,864)
541 Professional Services 0 85,000 (85,000)
546 Technology Services 0 25,283 (25,283)
14.9%
Total Expenditures 40,000
124,126 (84,126) 310.3%
Beginning Fund Balance 166,034 0 (100.0)
Change in Fund Balance 30,500 (110,758) (463.1) %
Ending Fund Balance 196,534 (110,758) (156.4) %
19
23
DS Fund•UTGO 2016/2019
213 • Revenue and Expenditures
as of Sep 30, 2022
Annual Budget Actual Year to Date Variance % of Annual Budget
REVENUE:
311 Property Tax 4,375,000 2,499,291 (1,875,709) 57.1%
361 Interest and Other Earnings 0 4,185 4,185
Total Revenues 4,375,000 2,503,477 (1,871,524) 57.2%
EXPENDITURES:
571 Bond Principal 1,780,000 0 1,780,000
583 Bond Interest 2,594,975 1,297,488 1,297,488 50.0%
Total Expenditures 4,374,975 1,297,488 3,077,488 29,7%
Beginning Fund Balance 11,984 313,293 2,514.2%
Change in Fund Balance 25 1,205,989 4,823,856.0%
Ending Fund Balance 12,009 1,519,282 12,551.1%
20
24
DS Fund -LID• Revenue and Expenditures
as of Sep 30, 2022
Annual Budget Actual Year to Date Variance % of Annual Budget
REVENUE:
361 Interest and Other Earnings 139,000 141,506 2,506 101.8%
368 Special Assessments 445,000 377,637 (67,363) 84.9%
369 Other Miscellaneous Revenues 0 0
Total Revenues
584,000 519,143 (64,857) 88.9%
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 1,298,797 1,340,271 103.2%
Change in Fund Balance (44,563) (16,920) 38.0%
Ending Fund Balance 1,254,234 1,323,351 105.5%
DS Fund-LTGO - Revenue and Expenditures
as of Sep 30, 2022
Annual Budget Actual Year to Date Variance % of Annual Budget
REVENUE:
361
337
Interest and Other Earnings 2,000
Local Grants & Other Payments 377,030
0 (2,000)
0 (377,030)
Total Revenues
379,030 0 (377,030)
EXPENDITURES:
571 Bond Principal
583 Bond Interest
5,769,916
2,358,673
1,038,869 (4,731,047)
1,146,908 (1,211,765)
Total Expenditures
8,128,589 2,185,777 (5,942,812)
730 Transfers In 6,517,784 6,378,822 (138,962)
Beginning Fund Balance 36,541
Change in Fund Balance (1,231,775)
Ending Fund Balance (1,195,234)
0 36,541
0 (1,231,775)
0 (1,195,234)
/0%
21
25
Residential Streets Fund 103 - Revenue and Expenditures
as of Sep 30, 2022
Annual Budget Actual Year to Date Variance % of Annual Budget
REVENUE:
333 Federal Indirect Grants 2,736,000 0 -2,736,000
334 State Grants 450,000 180,510 -269,490 40.10%
336 State Shared Rev 250,000 222,285 -27,715 88.90%
337 Local Grants & Other Payments 0 14,123 14,123
361 Interest and Other Earnings 20,000 5,280 -14,720 26.40%
Revenues 3,456,000 422,197 -3,033,803 12.20%
730 Transfers In 400,000 61,509 -338,491 15.40%
Transfers In 400,000 61,509 -338,491 15.40%
Total Revenues
3,856,000 483,705 -3,372,295 12.50%
EXPENDITURES:
511 Salaries 0 33,397 -33,397
521 FICA 0 2,539 -2,539 -
523 Pension-PERS/PSERS 0 3,429 -3,429
524 Industrial Insurance 0 616 -616
525 Medical & Dental 0 5,937 -5,937
531 Supplies 0 89 -89
532 Repairs & Maint Supplies 0 4,046 -4,046
535 Small Tools 400,000 -180 400,180 -0.05%
541 Professional Services 0 205,906 -205,906
549 Miscellaneous 0 105 -105
565 Construction Projects 3,610,000 726,479 2,883,521 20.10%
Total Expenditures
4,010,000 982,363 3,027,637 24.50%
Beginning Fund Balance 724,912 707,806 -2.40%
Change in Fund Balance -154,000 -498,657 -223.80%
Ending Fund Balance 570,912 209,149 -63.40%
22
26
Arterial Street Fund 104 - Revenue and Expenditure:
as of Sep 30, 2022
Annual Budget Actual Year to Date Variance % of Annual Budget
REVENUE:
316 Business and Utility Taxes 800,000 953,995 153,995 119.20%
318 Other Taxes 900,000 1,360,771 460,771 151.20%
322 Non -Business Licenses and Prmt 0 12,770 12,770
333 Federal Indirect Grants 1,400,000 163,114 -1,236,886 11.70%
334 State Grants 5,000,000 1,408,022 -3,591,978 28.20%
336 State Shared Rev 140,000 113,394 -26,606 81.00%
337 Local Grants & Other Payments 0 486,110 486,110
345 Natural and Economic Environme 161,000 482,720 321,720 299.80%
361 Interest and Other Earnings 30,000 25,450 -4,550 84.80%
367 Contributions & Donations NonG 80,000 114,853 34,853 143.60%
Revenues 8,511,000 5,121,198 -3,389,802 60.20%
730 Transfers In 1,700,000 1,300,000 -400,000 76.50%
Transfers In 1,700,000 1,300,000 -400,000 76.50%
Total Revenues
10,211,000 6,421,198 -3,789,802 62.90%
EXPENDITURES:
511 Salaries 258,434 300,013 -41,579 116.10%
513 Overtime 0 615 -615
521 FICA 19,757 22,832 -3,075 115.60%
523 Pension-PERS/PSERS 25,362 30,862 -5,500 121.70%
524 Industrial Insurance 1,043 3,065 -2,022 293.90%
525 Medical & Dental 38,503 48,420 -9,917 125.80%
531 Supplies 0 46 -46
535 Small Tools 0 18,876 -18,876
541 Professional Services 360,000 241,468 118,532 67.10%
544 Advertising 0 1,471 -1,471
548 Repairs & Maint Services 1,425,000 489,463 935,537 34.30%
563 Other Improvements 0 17,629 -17,629
564 Machinery & Equipment 35,000 0 35,000
565 Construction Projects 7,144,000 3,665,599 3,478,401 51.30%
Total Expenditures 9,307,099 4,840,360 4,466,739 52.00%
Beginning Fund Balance 2,516,741 3,682,187 46.30%
Change in Fund Balance 903,901 1,580,838 74.90%
Ending Fund Balance 3,420,642 5,263,025 53.90%
23
27
Land Acq., Rec. & Park Devlpmn 301- Revenue and Expenditures
as of Sep 30, 2022
Annual Budget Actual Year to Date Variance % of Annual Budget
REVENUE:
311 Property Tax 304,000 122,719 (181,281) 40.4%
318 Other Taxes 0 0
345 Natural and Economic Environme 101,000 479,050 378,050 474.3%
361 Interest and Other Earnings 5,000 19,088 14,088 381.8%
Total Revenues
410,000 620,857 210,857 151.4%
EXPENDITURES:
541 Professional Services 79,000 84,581 (5,581) 107.1%
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 0 108,947 (108,947)
565 Construction Projects 426,000 17,561 408,439 4.1%
Total Expenditures
505,000 291,694 213,306 57.8%
730 Transfers In 72,290 72,290 100.0%
72,290 72,290 0 100.0%
750 Transfers Out 0 0
Beginning Fund Balance 1,541,330 2,895,845 87.9%
Change in Fund Balance (22,710) 401,453 1,867.7%
Ending Fund Balance 1,518,620 3,297,298 117.1%
24
28
Urban Renewal 302 - Revenue and Expenditures
as of Sep 30, 2022
Annual Budget Actual Year to Date Variance % of Annual Budget
REVENUE:
361 Interest and Other Earnings 10,000 15,432 5,432 154.3%
395 Disposition of Capital Assets 1,850,000 1,500,000 (350,000) 81.1%
Total Revenues
1,860,000 1,515,432 (344,568) 81.5%
EXPENDITURES:
541 Professional Services 10,000 7,640 2,360 76.4%
547 Utilities 0 4,541 (4,541)
563 Other Improvements 0 18,791 (18,791)
Total Expenditures
10,000 30,971 (20,971) 309.7%
750 Transfers Out 3,186,000 2,504,452 681,548 78.6%
Beginning Fund Balance 1,452,144 4,469,671 207.8%
Change in Fund Balance (1,336,000) (1,019,991) 23.7%
Ending Fund Balance 116,144 3,449,680 2,870.2%
25
29
Fire Improvements 304 -
Revenue and Expenditures
as of Sep 30, 2022
Annual Actual Year to Variance % of Annual
Budget Date Budget
REVENUE:
345 Natural and Economic
Environment
361 Interest and Other Earnings
Total Revenues
750 Transfers Out
Beginning Fund Balance
Change in Fund Balance
Ending Fund Balance
30
300,000
500
300,500
300,000
300,000
139,462 (160,538) 46.5%
0 (500)
139,462 (161,038)
0 300,000
0 300,000
46.4%
500 0 (100.0) %
500 139,462 27,792.5%
1,000 139,462 13,846.2%
26
Public Safety Plan 305 • Revenue and Expenditures
as of Sep 30, 2022
Annual Budget Actual Year to Date Variance % of Annual Budget
REVENUE:
318 Other Taxes 500,000 865,637 365,637 173.10%
345 Natural and Economic Environme 300,000 0 -300,000
361 Interest and Other Earnings 0 2,033 2,033
390 Other Financing Sources 5,000,000 0 -5,000,000
Revenues
5,800,000 867,670 -4,932,330 15.00%
730
Transfers In
Transfers In
300,000
300,000
0 -300,000
0 -300,000
Total Revenues
6,100,000 867,670 -5,232,330 14.20%
EXPENDITURES:
531
562
Supplies
Capital Outlay -Buildings & Str
167,000 36,922 130,078 22.10%
0 19,640 -19,640
Expenditures
167,000 56,562 110,438 33.90%
750 Transfers Out 2,223,467 0 2,223,467
Transfers Out
2,223,467 0 2,223,467
Total Expenditures
2,390,467 56,562 2,333,905 2.40%
Beginning Fund Balance 6,976,196 77,672 -98.90%
Change in Fund Balance 3,709,533 811,108 -78.10%
Ending Fund Balance 10,685,729 888,781 -91.70%
27
31
City Facilities 306 -
Revenue and
Expenditures
as of Sep 30, 2022
Annual Actual Year to Variance
Budget Date
of Annual
Budget
REVENUE:
361 Interest and Other Earnings
0
17,877 17,877
Revenues
0
17,877 17,877
730 Transfers In
0
0
Transfers In
0
0 0
Total Revenues
0
0 0
EXPENDITURES:
531 Supplies
535 Small Tools
541 Professional Services
544 Advertising
547 Utilities
548 Repairs & Maint Services
562 Capital Outlay -Buildings &
Str
563 Other Improvements
564 Machinery & Equipment
0
0
0
0
0
0
1,425,000
0
0
1,201
2,670
31,663
326
19,259
23,320
1,090,733
82,505
9,030
(1,201)
(2,670)
(31,663)
(326)
(19,259)
(23,320)
334,267
(82,505)
(9,030)
76.5%
Total Expenditures
1,425,000
1,260,707 164,293
88.5%
Beginning Fund Balance
Change in Fund Balance
Ending Fund Balance
3,138,454
(1,425,000)
1,713,454
3,500,044
(1,242,829)
2,257,215
11.5%
12.8%
31.7%
28
32
Water Utility Fund 401 - Revenue and Expense:
as of Sep 30, 2022
Annual Budget Actual Year to Date Variance Jai Budget
REVENUE:
342 Public Safety 0 28,956 28,956
343 Utilities 6,866,000 5,580,004 (1,285,996) 81.30%
361 Interest and Other Earnings 61,000 48,380 (12,620) 79.30%
369 Other Miscellaneous Revenues 0 2,834 2,834
379 Capital Contributions 20,000 35,333 15,333 176.70%
Total Revenues 6,947,000 5,695,506 -1,251,494 82.00%
Expenses:
511 Salaries 715,163 430,028 285135 60.10%
512 Extra Labor 4,000 1,536 2464 38.40%
513 Overtime 10,000 10,369 (369) 103.70%
521 FICA 55,746 33,657 22089 60.40%
523 Pension-PERS/PSERS 71,837 45,208 26629 62.90%
524 Industrial lnsurance 20,308 9,558 10750 47.10%
525 Medical & Dental 198,893 108,664 90229 54.60%
528 Uniform/Clothing 1,700 203 1497 12.00%
531 Supplies 29,200 8,845 20355 30.30%
532 Repairs & Maint Supplies 115,500 66,049 49451 57.20%
535 Small Tools 2,500 3,424 (924) 137.00%
536 Technology Supplies 12,500 0 12500 -
539 Water/Sewer Supplies 3,552,000 2,675,688 876312 75.30%
541 Professional Services 673,376 334,133 339243 49.60%
542 Communications 8,000 7,436 564 92.90%
543 Professional Development 7,500 7,970 (470) 106.30%
544 Advertising 0 58 (58) -
545 Rentals 41,377 31,487 9890 76.10%
546 Technology Services 0 13,405 (13405)
547 Utilities 33,200 23,568 9632 71.00%
548 Repairs & Maint Services 101,194 108,283 (7089) 107.00%
549 Miscellaneous 1,048,450 861,735 186715 82.20%
561 Capital Outlay -Land 10,000 0 10000
563 Other Improvements 0 1,084 (1084)
564 Machinery & Equipment 0 4,795 (4795)
565 Construction Projects 1,800,000 2,023,542 (223542) 112.40%
572 Revenue Bond 42,258 0 42258 -
578 Intergov. Loan Principle 80,625 80,625 0 100.00%
583 Bond Interest 6,321 3,765 2556 59.60%
Total Expenses 8,641,648 6,895,117 1,746,531 79.80%
750
Total Transfers
Transfers Out
1,078,123
1,078,123
812,341 265,782 75.30%
812,341 265,782 75.30%
Beginning Fund Balance 4,386,963 6,987,634 59.30%
Change in Fund Balance -2,772,771 -2,011,952 27.40%
Ending Fund Balance 1,614,193 4,975,682 208.20%
29
33
Sewer Utility Fund 402 - Revenue and Expenses
as of Sep 30, 2022
Annual Budget Actual Year to Date Variance % of Annual Budget
REVENUE:
343 Utilities 10,205,000 7,046,455 -3,158,545 69.00%
361 Interest and Other Earnings 55,000 87,067 32,067 158.30%
379 Capital Contributions 25,000 102,000 77,000 408.00%
Total Revenues 10,285,000 7,235,521 -3,049,479 70.40%
Expenses:
511 Salaries 714,402 633,013 81,389 88.60%
512 Extra Labor 0 1,632 -1,632 -
513 Overtime 7,000 3,121 3,879 44.60%
521 FICA 55,152 48,360 6,792 87.70%
523 Pension-PERS/PSERS 70,977 65,073 5,904 91.70%
524 Industrial Insurance 13,798 11,072 2,726 80.20%
525 Medical & Dental 176,776 153,968 22,808 87.10%
528 Uniform/Clothing 625 0 625 -
531 Supplies 14,600 5,332 9,268 36.50%
532 Repairs & Maint Supplies 8,000 6,997 1,003 87.50%
535 Small Tools 5,000 1,326 3,674 26.50%
537 Fleet Supplies 0 160 -160 -
539 Water/Sewer Supplies 5,225,000 3,534,061 1,690,939 67.60%
541 Professional Services 827,339 184,199 643,139 22.30%
542 Communications 6,300 6,539 -239 103.80%
543 Professional Development 0 1,125 -1,125 -
545 Rentals 33,817 23,871 9,946 70.60%
546 Technology Services 2,000 14,030 -12,030 701.50%
547 Utilities 47,500 30,213 17,287 63.60%
548 Repairs & Maint Services 91,802 37,484 54,318 40.80%
549 Miscellaneous 1,316,700 910,324 406,376 69.10%
564 Machinery & Equipment 0 32,031 -32,031 -
565 Construction Projects 2,050,000 1,076,809 973,191 52.50%
572 Revenue Bond 100,769 0 100,769 -
578 Intergov. Loan Principle 233,436 233,436 0 100.00%
583 Bond Interest 17,349 11,244 6,105 64.80%
Total Expenses 11,018,342 7,025,420 3,992,921 63.80%
750
Total Transfers
Transfers Out
814,607
814,607
616,079 198,528
616,079 198,528
75.60%
75.60%
Beginning Fund Balance 11,022,180 13,158,275 19.40%
Change in Fund Balance -1,547,949 -405,978 73.80%
Ending Fund Balance 9,474,232 12,752,297 34.60%
30
34
Foster Golf Course 411 - Revenue and Expenses
as of Sep 30, 2022
Annual Budget Actual Year to Date Variance % of Annual Budget
REVENUE:
317 Excise Taxes 3,000 0 -3,000 -
341 General Government 130,000 145,688 15,688 112.10%
347 Culture and Recreational Fees 1,053,000 1,362,962 309,962 129.40%
361 Interest and Other Earnings 1,000 6,374 5,374 637.40%
362 Rents and Leases 343,000 383,286 40,286 111.70%
369 Other Miscellaneous Revenues 20,000 9,670 -10,330 48.30%
Revenues 1,550,000 1,907,980 357,980 123.10%
730
Transfers In
Transfers In
300,000
300,000
225,000 -75,000
225,000 -75,000
75.00%
75.00%
Total Revenues 1,850,000
2,132,980 282,980 115.30%
Expenses:
511 Salaries 703,515 545,532 157,983 77.50%
512 Extra Labor 85,000 50,033 34,967 58.90%
513 Overtime 1,010 4,861 -3,851 481.30%
521 FICA 60,346 45,207 15,139 74.90%
523 Pension-PERS/PSERS 76,445 57,598 18,847 75.30%
524 Industrial Insurance 25,830 15,594 10,236 60.40%
525 Medical & Dental 182,891 146,492 36,399 80.10%
526 Unemployment 5,600 2,481 3,120 44.30%
528 Uniforrr/Clothing 1,100 724 376 65.90%
531 Supplies 21,500 4,291 17,209 20.00%
532 Repairs & Maint Supplies 56,000 78,583 -22,583 140.30%
534 Resale Supplies 73,000 81,788 -8,788 112.00%
535 Small Tools 42,500 895 41,605 2.10%
537 Fleet Supplies 32,000 29,680 2,320 92.70%
541 Professional Services 23,876 26,149 -2,273 109.50%
542 Communications 5,600 4,143 1,457 74.00%
543 Professional Development 500 2,391 -1,891 478.30%
544 Advertising 5,000 343 4,657 6.90%
545 Rentals 37,500 23,292 14,208 62.10%
546 Technology Services 0 1,913 -1,913 -
547 Utilities 71,700 153,994 -82,294 214.80%
548 Repairs & Maint Services 81,800 81,068 732 99.10%
549 Miscellaneous 38,500 52,210 -13,710 135.60%
563 Other Improvements 50,000 0 50,000 -
564 Machinery & Equipment 0 12,286 -12,286
Expenses 1,681,213 1,421,546 259,667 84.60%
750
Transfers Out
Transfers Out
209,366
209,366
157,148 52,218
157,148 52,218
75.10%
75.10%
Total Expenses 1,890,579
1,578,694 311,885 83.50%
Beginning Fund Balance 1,056,224 1,044,149 -1.10%
Change in Fund Balance -40,579 554,286 1465.90%
Ending Fund Balance 1,015,645 1,598,435 57.40%
31
35
Surface Water Utility Fund 412
as of Sep 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 39,873 100.50%
361 Interest and Other Earnings 50,000 50,990 990 102.00%
374 Capital Contrib-State/Local/Di 2,728,000 -95,608 -2,823,608 -3.50%
Total Revenues 10,509,000 7,345,254 -3,163,746 69.90%
Expenses:
511 Salaries 1,220,759 952,910 267,849 78.10%
512 Extra Labor 8,000 3,788 4,212 47.40%
513 Overtime 13,000 3,735 9,265 28.70%
521 FICA 94,934 72,809 22,125 76.70%
523 Pension-PERS/PSERS 122,236 98,218 24,018 80.40%
524 Industrial Insurance 26,559 19,776 6,783 74.50%
525 Medical & Dental 323,938 246,038 77,900 76.00%
528 Uniform/Clothing 1,500 790 710 52.70%
531 Supplies 86,000 12,850 73,150 14.90%
532 Repairs & Maint Supplies 1,500 792 708 52.80%
535 Small Tools 6,500 5,141 1,359 79.10%
536 Technology Supplies 0 470 -470
537 Fleet Supplies 0 160 -160 -
541 Professional Services 2,680,014 458,061 2,221,953 17.10%
542 Communications 7,000 4,182 2,818 59.70%
543 Professional Development 0 9,557 -9,557
544 Advertising 0 4,680 -4,680 -
545 Rentals 130,343 94,778 35,565 72.70%
546 Technology Services 0 11,087 -11,087 -
547 Utilities 87,020 57,440 29,580 66.00%
548 Repairs & Maint Services 145,927 86,027 59,900 59.00%
549 Miscellaneous 835,725 793,202 42,523 94.90%
563 Other Improvements 0 1,888 -1,888 -
564 Machinery & Equipment 0 4,795 -4,795 -
565 Construction Projects 4,613,000 638,400 3,974,600 13.80%
572 Revenue Bond 19,504 0 19,504 -
578 Intergov. Loan Principle 259,856 259,356 500 99.80%
583 Bond Interest 6,249 5,070 1,179 81.10%
Expenses 10,689,564 3,846,000 6,843,565 36.00%
750 Transfers Out 1,153,287 872,452 280,836 75.60%
Transfers Out 1,153,287 872,452 280,836 75.60%
Total Expenses 11,842,851
4,718,451 7,124,400 39.80%
Beginning Fund Balance 4,634,122 5,903,817 27.40%
Change in Fund Balance -1,333,851 2,626,803 296.90%
Ending Fund Balance 3,300,271 8,530,620 158.50%
32
36
Equipment Rental 501 - Revenue and Expenses
as of Sep 30, 2022
Annual Budget Actual Year to Date Variance \nnual Budget
REVENUE:
348 Internal Service Fund Sales an 2,268,831 1,701,622 -567,209 75.00%
361 Interest and Other Earnings 20,000 30,041 10,041 150.20%
369 Other Miscellaneous Revenues 0 1,213 1,213
395 Disposition of Capital Assets 25,000 99,598 74,598 398.40%
Revenues 2,313,831 1,832,474 -481,357 79.20%
730 Transfers In 52,000 0 -52,000
Transfers In
52,000 0 -52,000
Total Revenues
2,365,831 1,832,474 -533,357 77.5%
Expenses:
511 Salaries 405,335 300,891 104,444 74.20%
512 Extra Labor 32,000 0 32,000 -
513 Overtime 1,875 3,514 -1,639 187.40%
521 FICA 33,580 23,763 9,817 70.80%
523 Pension-PERS/PSERS 43,375 31,252 12,123 72.00%
524 Industrial Insurance 16,666 7,604 9,062 45.60%
525 Medical & Dental 138,939 109,957 28,982 79.10%
528 Uniform/Clothing 1,100 670 430 61.00%
531 Supplies 3,000 2,143 857 71.40%
532 Repairs & Maint Supplies 0 346 -346
535 Small Tools 0 3,915 -3,915 -
536 Technology Supplies 0 1,682 -1,682 -
537 Fleet Supplies 655,000 486,143 168,857 74.20%
541 Professional Services 114,400 95,935 18,465 83.90%
542 Communications 5,500 3,194 2,306 58.10%
543 Professional Development 1,500 2,939 -1,439 196.00%
545 Rentals 40,806 39,998 808 98.00%
546 Technology Services 7,500 2,388 5,112 31.80%
547 Utilities 0 1,039 -1,039
548 Repairs & Maint Services 146,126 221,441 -75,315 151.50%
549 Miscellaneous 20,000 9 19,991 0.00%
564 Machinery & Equipment 269,000 872,089 -603,089 324.20%
Expenses 1,935,702 2,210,913 -275,211 114.20%
750
Transfers Out
Transfers Out
333,707
333,707
250,280 83,427
250,280 83,427
75.00%
75.00%
Total Expenses
2,269,409 2,461,193 -191,784 108.50%
Beginning Fund Balance 3,600,733 4,735,285 31.50%
Change in Fund Balance 96,422 -628,719 -752.00%
Ending Fund Balance 3,697,155 4,106,567 11.10%
33
37
Insurance • Active Employees 502 • Revenue and Expenditi
as of Sep 30, 2022
Annual Budget Actual Year to Date Variance % of Annual Budget
REVENUE:
341 General Government 1,000 113 -887 11.30%
361 Interest and Other Earnings 30,000 21,530 -8,470 71.80%
369 Other Miscellaneous Revenues 8,694,122 5,837,103 -2,857,019 67.10%
Total Revenues 8,725,122 5,858,746 -2,866,376 67.10%
EXPENDITURES:
525 Medical & Dental 8,408,793 3,842,079 4,566,714 45.70%
531 Supplies 0 0
541 Professional Services 100,000 36,707 63,293 36.70%
549 Miscellaneous 21,000 542 20,458 2.60%
Expenditures 8,529,793 3,879,328 4,650,465 45.50%
750 Transfers Out 180,609 135,456 45,153 75.00%
Transfers Out 180,609 135,456 45,153 75.00%
Total Expenditures 8,710,402 4,014,784 4,695,618 46.10%
Beginning Fund Balance 70,012 597,792 753.80%
Change in Fund Balance 14,720 1,843,962 12426.90%
Ending Fund Balance 84,732 2,441,755 2781.70%
34
38
Insurance • LEOFF I Retirees 503 - Revenue and Expenditures
as of Sep 30, 2022
Annual Budget Actual Year to Date Variance % of Annual Budget
REVENUE:
361 Interest and Other Earnings 1,000 2,566 1,566 256.60%
369 Other Miscellaneous Revenues 435,000 230,865 -204,135 53.10%
Total Revenues 436,000 233,431 -202,569 53.50%
EXPENDITURES:
525 Medical & Dental 479,500 279,993 199,507 58.40%
541 Professional Services 5,000 1,750 3,250 35.00%
549 Miscellaneous 500 0 500
Expenditures 485,000 281,743 203,257 58.10%
750 Transfers Out 12,040 9,031 3,009 75.00%
Transfers Out 12,040 9,031 3,009 75.00%
Total Expenditures 497,040 290,774 206,266 58.50%
Beginning Fund Balance 165,675 264,258 59.50%
Change in Fund Balance •61,040 •57,343 6.10%
Ending Fund Balance 104,635 206,915 97.80%
35
39
Firemen's Pension Fund 611 - Revenue and Expenditures
as of Sep 30, 2022
Annual Budgetaal Year to Date Variance:Annual Budget
REVENUE:
336 State Shared Rev 65,000 74,397 9,397 114.5%
361 Interest and Other Earnings 5,000 10,609 5,609 212.2%
Total Revenues 70,000 85,007 15,007 121.4%
EXPENDITURES:
529 Excess Retirement Benefits 65,000 0 65,000
541 Professional Services 0 1,750 (1,750)
549 Miscellaneous 0 0
Total Expenditures
65,000 1,750 63,250 2.7%
Beginning Fund Balance
Change in Fund Balance
Ending Fund Balance
1,522,456 1,531,223 0.6%
5,000 83,257 1,565.1%
1,527,456 1,614,480 5.7%
36
40