HomeMy WebLinkAboutFIN 2023-08-14 COMPLETE AGENDA PACKETCity of Tukwila
Finance and Governance
Committee
O Kate Kruller, Chair
O Kathy Hougardy
O De'Sean Quinn
AGENDA
MONDAY, AUGUST 14, 2023 — 5:30 PM
Distribution:
K. Kruller
K. Hougardy
D. Quinn
C. Delostrinos Johnson
T. McLeod
M. Abdi
T. Sharp
Mayor Ekberg
D. Cline
R. Bianchi
C. O'Flaherty
A. Youn
L. Humphrey
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 LISTEN TO THIS
MEETING IS: 1-253-292-9750, Access Code 965223169#
Click here to: Join Microsoft Teams Meeting
For Technical Support during the meeting call: 1-206-433-7155.
Item
Recommended Action
1. BUSINESS AGENDA
a. Impact fees update:
a. Forward to 8/28 C.O.W. &
Pg.1
(1) An ordinance updating Fire Impact Fees.
8/28 Special Meeting
Vicky Carlsen, Finance Director
Consent Agenda.
(2) An ordinance updating Parks Impact Fees.
David Rosen, Parks & Recreation Fiscal Analyst
b. Monthly General Fund update (June 2023).
b. Discussion only.
Pg.11
Tony Cullerton, Deputy Finance Director
2. MISCELLANEOUS
Next Scheduled Meeting: August 28, 2023
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.
City of Tukwila
Allan Ekberg, Mayor
Parks & Recreation Department - Pete Mayer, Interim Director
INFORMATIONAL MEMORANDUM
TO: Finance & Governance Committee
FROM: David Rosen, Parks & Recreation Fiscal Analyst
Vicky Carlsen, Finance Director
DATE: August 4, 2023
SUBJECT: Ordinance Updating Fire and Parks Impact Fees Rate Schedule
ISSUE
Per TMC 16.26.080, the Fire Impact Fee Schedule is to be updated annually. Additionally, per TMC
16.28.080, the Park Impact Fee schedule is to be updated annually. The last updates were made via
Ordinance 2694 for Fire Impact Fees and Ordinance 2695 for Park Impact Fees, approved by City
Council in December of 2022, creating the 2023 Fire Impact Fee Schedule in Figure 16-1 "Fee
Schedule" as Exhibit B to Ordinance 2694 and the 2023 Parks Impact Fee Schedule in Figure 16-1
"Fee Schedule" as Exhibit B to Ordinance 2695. Staff seeks to update the Fire and Park Impact Fee
schedules for 2024 to include revised rate structures reflecting current economic conditions.
BACKGROUND
Fire and Park Impact Fees are one-time charges assessed by a given government against a new
development project as a means of helping pay for new or expanded public facilities that will be needed
to address increased demand for services created by the development itself. Fire Impact fees support
the development of facilities related to Fire operations and the purchase of capital items for Fire
operations. Park Impact fees are apportioned out to specific projects and support the acquisition and
development of parks, trails, natural areas, and recreation facilities and are accounted for within the six-
year parks Capital Improvement Plan. The developer or builder of a proposed residential or commercial
development pay the impact fees at the time a building permit is issued.
ANALYSIS
Authority to impose these fees is granted via Revised Code of Washington (RCW) as well as the
Washington Administrative Code (WAC). While no RCW or WAC exists that imposes any restrictions
on or creates any requirements concerning how a city updates its fee schedule, the City has adopted
an index to inform the setting of fees. TMC 16.26.080 (1) for Fire Impact Fees and TMC 16.28.080 (1)
for Park Impact Fees require the use of the Construction Cost Index for Seattle (June -June) published
by the Engineering News Record to calculate annual inflation adjustments in the impact fee rates. The
index calculates general construction costs across 20 U.S. cities. The table below reflects the
Construction Cost Index (CCI) for Seattle from June 2022 to June 2023.
Note: Due to rounding, the proposed fee increase may not be the same in terms of percentage change.
Date
CCI
% Change
June 2023
15241.71
+3.96%
June 2022
14661.19
N/A
Tukwila City Hall • 6200 Southcenter Boulevard • Tukwila, WA 98188 • 206-433-1800 • Website: TukwilaWA.gov
1
FINANCIAL IMPACT
Fire Impact Fees and Park Impact Fees are not a general fund revenue source; therefore, passage of
this ordinance does not directly create any general fund inflows or outflows. Also, due to Fire Impact
and Park Impact Fees only being earned when development occurs, they are considered a volatile
revenue source for the purposes of budgeting.
RECOMMENDATION
Department staff recommends the Finance & Governance Committee approve the proposed
ordinances and forward it to the August 28th Committee of the Whole meeting.
ATTACHMENTS
A --- Proposed Ordinance for Fire Impact Fees (Includes proposed rate schedule)
B --- Proposed Ordinance for Park Impact Fees (Includes proposed rate schedule)
C --- Full Construction Cost Index Data (Seattle, WA June 2021 to June 2023)
Phone: 206-433-1800 • Email: Mayor@TukwilaWA.gov • Website: TukwilaWA.gov
2
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, AMENDING ORDINANCE NO. 2571
TO UPDATE THE FIRE IMPACT FEE SCHEDULE, AS
CODIFIED IN TUKWILA MUNICIPAL CODE CHAPTER 16.26
AS FIGURE 16-1, "FEE SCHEDULE"; REPEALING
ORDINANCE NO. 2694; PROVIDING FOR SEVERABILITY;
AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, the City Council adopted Ordinance No. 2571 related to fire impact fees
on May 7, 2018; and
WHEREAS, Tukwila Municipal Code Sections 16.26.060, 16.26.070, and 16.26.080
provide direction on annual updates to fire impact fees;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. Repealer. Ordinance No. 2694 is hereby repealed in its entirety.
Section 2. Fire Impact Fee Schedule Amended. Exhibit B to Ordinance No. 2571
is hereby amended to update the Fire Impact Fee Schedule codified as Figure 16-1, "Fee
Schedule," as attached hereto.
Section 3. Corrections by City Clerk or Code Reviser Authorized. Upon
approval of the City Attorney, the City Clerk and the code reviser are authorized to make
necessary corrections to this ordinance, including the correction of clerical errors;
references to other local, state or federal laws, codes, rules, or regulations; or ordinance
numbering and section/subsection numbering.
Section 4. Severability. If any section, subsection, paragraph, sentence, clause or
phrase of this ordinance or its application to any person or situation should be held to be
invalid or unconstitutional for any reason by a court of competent jurisdiction, such
invalidity or unconstitutionality shall not affect the validity or constitutionality of the
remaining portions of this ordinance or its application to any other person or situation.
CC:\Legislative Development\Fire Impact Fees 2024 Update 8-8-23
Vicky Carlsen Review by Andy Youn
Page 1 of 2
3
Section 5. Effective Date. This ordinance or a summary thereof shall be published
in the official newspaper of the City, and shall take effect and be in full force January 1,
2024.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Special Meeting thereof this day of , 2023.
ATTEST/AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk
APPROVED AS TO FORM BY:
Allan Ekberg, Mayor
Office of the City Attorney
Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
Attachment: Updated Figure 16-1, "Fee Schedule," for Fire Impact Fees
(Exhibit B to Ordinance No. 2571)
CC:\Legislative Development\Fire Impact Fees 2024 Update 8-8-23
Vicky Carlsen Review by Andy Youn Page 2 of 2
4
Figure 16-1 "Fee Schedule"
Exhibit B
CITY OF TUKWILA
FIRE IMPACT FEE SCHEDULE
RESIDENTIAL – per dwelling unit
(a) Single family
(d) with fire sprinkler system
installed
(b) Multi -family
FIRE
Impact Fee
$2T2-73$2,363
$2,1362,221
$2,618$2,722
COMMERCIAL/NON-RESIDENTIAL
- per 1,000 square feet of development
(C) Retail $2,546$2,647
(C) Office $994$1,033
(C) Industrial/manufacturing $28$221
(a) Attached accessory dwelling units are exempt from impact fees.
(b) A structure with more than two dwelling units.
(c) See the more detailed land use descriptions in the Land Use Categories document.
(d) 6% discount for single family units with fire sprinkler system installed representing
the portion of all incidents that were fire only—as opposed to emergency medical
incidents. Per Section 16.26.120.6.9. of the Tukwila Municipal Code, "A fee payer
installing a residential fire sprinkler system in a single-family home shall not be
required to pay the fire operations portion of the impact fee."
5
6
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, AMENDING ORDINANCE NO. 2572
TO UPDATE THE PARKS IMPACT FEE SCHEDULE AS
CODIFIED IN TUKWILA MUNICIPAL CODE CHAPTER 16.28
AS FIGURE 16-1, "FEE SCHEDULE"; REPEALING
ORDINANCE NO. 2695; PROVIDING FOR SEVERABILITY;
AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, the City Council adopted Ordinance No. 2572 related to parks impact fees
on May 7, 2018; and
WHEREAS, Tukwila Municipal Code Sections 16.28.060, 16.28.070, and 16.28.080
provide direction on annual updates to parks impact fees;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. Repealer. Ordinance No. 2695 is hereby repealed in its entirety.
Section 2. Parks Impact Fee Schedule Amended. Exhibit B to Ordinance No. 2572
is hereby amended to update the Parks Impact Fee Schedule codified as Figure 16-1, "Fee
Schedule," as attached hereto.
Section 3. Corrections by City Clerk or Code Reviser Authorized. Upon
approval of the City Attorney, the City Clerk and the code reviser are authorized to make
necessary corrections to this ordinance, including the correction of clerical errors;
references to other local, state or federal laws, codes, rules, or regulations; or ordinance
numbering and section/subsection numbering.
Section 4. Severability. If any section, subsection, paragraph, sentence, clause or
phrase of this ordinance or its application to any person or situation should be held to be
invalid or unconstitutional for any reason by a court of competent jurisdiction, such
invalidity or unconstitutionality shall not affect the validity or constitutionality of the
remaining portions of this ordinance or its application to any other person or situation.
CC:\Legislative Development\Parks Impact Fees 2024 Update 8-8-23
David Rosen Review by Andy Youn
Page 1 of 2
7
Section 5. Effective Date. This ordinance or a summary thereof shall be published
in the official newspaper of the City, and shall take effect and be in full force January 1,
2024.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Special Meeting thereof this day of , 2023.
ATTEST/AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk
APPROVED AS TO FORM BY:
Office of the City Attorney
Allan Ekberg, Mayor
Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
Attachment: Updated Figure 16-1, "Fee Schedule," for Parks Impact Fees
(Exhibit B to Ordinance No. 2572)
CC:\Legislative Development\Parks Impact Fees 2024 Update 8-8-23
David Rosen Review by Andy Youn
8
Page 2 of 2
Figure 16-1 "Fee Schedule"
Exhibit B
CITY OF TUKWILA
PARKS IMPACT FEE SCHEDULE (2023)
RESIDENTIAL — per dwelling unit
(a) Single family
(b) Multi -family
PARKS
Impact Fee
$3,629$3,773
$3,162$3,287
COMMERCIAL/NON-RESIDENTIAL
- per 1,000 square feet of development
(c) Retail $1,660$1,726
(c) Office $1,196$1 555
(d) K-12 Educational Facilities $300312
(c) Industrial/Manufacturing $30863
(a) Attached accessory dwelling units are exempt from impact fees.
(b) A structure with more than two dwelling units.
(c) See the more detailed land use descriptions in the Land Use Categories document.
(d) 80% discount for K-12 educational facilities.
9
ENR Cost Index - Seattle, WA
YEAR
2023
MONTH
June
15241.71
%CHG
4.0
2023
May 115030.95 '
2.8
2023
April. 15031.28
3.7
2023
March 115106.78
4.5
2023
February 15087.53
4.6
2023
January 15132.08
10.3
2023
December 15115.33 10.5
2023
November
15202.68
11.8
2023
October
15197.93
12.0
2023 September
15202.41
12.4
2023 August
14873.27
10.4
2023 July 14738.6
11.2
2022 June
14661.19
11r
2022.1
May
14623.69
12.5
2022
April. 14493.29
12
2022
March
14451.04
12.3
2022
February
1442533
12.5
2022
January
13722.83 6.8
2021
December
13682.71 6.6
2021
November
13595.586.2
2021
October
13573.94
6.2
2021 September
13525.69
5.9
2021 August
13466.93
8.3
2021 July
13248.3
9.1
13165.01
10
City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Finance & Governance Committee
FROM: Tony Cullerton, Deputy Finance Director
CC: Mayor Ekberg
DATE: August 14, 2023
SUBJECT: June 2023 General Fund Departmental Budget -to -Actuals Report
Summary
The purpose of the June 2023 General Fund Financial Report is to summarize for the City Council
the general state of departmental expenditures and to highlight significant items. The following
provides a high-level summary of the departmental financial performance. The June 2023 report
is based on financial data available as of July 31, 2023, for the period ending June 30, 2023.
Expenditures
General Fund departmental expenditures totaled $32.6 million through June, which is $3.3
million below the allocated budget of $35.8 Million. Department 20, which transfers to other
funds, reported $3 million in expenditures. This number reflects transactions for debt payments
and interfund activity. In total the General Fund activity YTD as of the end of June was $35.6
million which is $3.5 million under the allocated budget.
Allocated Budget vs Actual Spending
As of the end of June, all departments are operating within their allocated budgets.
% Expended
When comparing Year -to -Date (YTD) spending to the percent of the year completed (50.0%), PW
Department/Street Maintenance concluded the month at 53.9%. However, the department(s)
remain well under their allocated budget and slightly above (1.6%) the same period last year.
2023 Compared to 2022:
Several departments reported increases greater than 5% when compared to the previous year.
As all departments are within their budget allocations and generally below 50% of % Expended,
a detailed review is limited to those with the largest increases over the prior year.
Mayor's Office is up $893,917 (8.8%) over last year, with previously reported increases in
Government Affairs, Special Matters (legal), and Tuition/Coaching/Trainer.
1
11
INFORMATIONAL MEMO
Page 2
Administrative Services aggregate increase is $294,467 (13%), primarily due to
Computer/Laptop Purchase (90% of the cost increase) for the Private LTE project, to be
reimbursed by the State.
Rec/Parks Maintenance is up $185,181 (8.4%) over the same period last year, driven by return -
to -services expenses in Salaries/Extra Labor/Instructors, Contracted Services (Juneteenth
Speaker, Tukwila Wellness Hub Project), Safety/Security (Parks Security), and Water/Sewer
Utility.
Description
Extra La bor-Office/Receptionst
Salaries
Contracted Services
Instructors
Security/Safety Svcs
Water/Sewer Utility
Total
2022 2023
10,646 40,117
1,058,666 1,087,264
17,864 66,110
30,390 46,776
26,358 46,309
29,122 49,237
1,173,045 1,335,813
$ Variance
29,470
28,598
48,246
16,387
19,952
20,116
162,768
0/0 Variance
277%
3%
270%
54%
76%
69%
Police is up $1.1 million (11.5%) over the prior year, due to major cost increases previously
reported.
Description
Salaries
Dispatch
Jail Services
Software Maintenance Contract
Total
2,022 2,023
4,529,178 5,034,331
591,311 693,082
399,635 503,629
87,885 137,502
5,608,009 6,368,544
$ Variance
505,153
101,771
103,994
49,617
760,535
0/0 Variance
11.2%
17.2%
26.0%
56.5%
Departmental Variances:
Overall General Fund departmental costs increased by 5.4% over the same period last year, with
most increases identified ahead of time and supported as approved budget items.
2
12
INFORMATIONAL MEMO
Page 3
Year to Date Department Expenditures Through May 2023:
3
13
BUDGET
ACTUAL
Allocated Budget
%
2023
2023
2021
2022
2023
vs Actual
Expended
$ Change % Change
DEPARTMENT
Annual
Allocated
OVER/(UNDER)
2022/2023
City Council
384,889
187,778
165,384
171,690
184,650
(3,128)
48.0%
12,960
7.5%
Mayor's Office
2,502,666
1,262,810
955,299
956,997
1,040,914
(221,896)
41.6%
83,917
8.8%
Administrative Services
5,676,491
2,830,740
2,261,791
2,265,591
2,560,058
(270,682)
45.1%
294,467
13.0%
Finance Department
3,868,642
2,086,169
1,434,962
1,808,435
1,690,705
(395,464)
43.7%
(117,730)
-6.5%
Rec Dept / Parks Maint
5,109,490
2,558,139
1,959,789
2,191,569
2,376,750
(181,389)
46.5%
185,181
8.4%
Community Dev
4,672,314
2,332,354
1,923,169
2,088,414
2,159,401
(172,953)
46.2%
70,987
3.4%
Municipal Court
1,741,340
870,670
610,043
771,749
819,972
(50,698)
47.1%
48,223
6.2%
Police Department
22,746,448
11,554,138
8,689,475
9,178,497
10,234,465
(1,319,673)
45.0%
1,055,969
11.5%
Fire Department
14,790,120
7,649,420
6,782,979
7,437,654
7,419,800
(229,620)
50.2%
(17,855)
-0.2%
PW Dept /Street Maint
7,574,988
4,519,893
3,646,266
4,017,649
4,082,908
(436,985)
53.9%
65,258
1.6%
Subtotal
69,067,388
35,852,111
28,429,157
30,888,246
32,569,624
(3,282,487)
47.2%
1,681,377
5.4%
Non Departmental
6,688,881
3,266,316
2,731,380
2,677,415
3,016,454
(249,862)
45.1%
339,039
12.7%
Total Expenditures
75,756,269
39,118,426
31,160,537
33,565,661
35,586,077
(3,532,349)
47.0%
2,020,416
6.0%
% of Year 50.0%
3
13
INFORMATIONAL MEMO
Page 4
The graph below shows the Actual Expenditures, and Allocated Budget amounts for the General
Fund departments.
City Council
■
Mayor's Office
■
Administrative Services
■
Finance Department
■
Rec Department / Park Maint
■
Community Dev (DCD)
Municipal Court
Police Department
Fire Department
Public Works Dept / Street Maint
14
0 2,000 4,000 6,000 8,000 10,000 12,000 14,000
Thousands
■ Actual Expenditures ■ Allocated Budget
4
INFORMATIONAL MEMO
Page 5
General Fund by Category:
The City adopts a biennial budget by fund for external authoritative oversight and utilizes
department -level reporting for managerial use.
Additional information is provided for activity at the transaction level, reflecting an increase of
more than 5% over the prior year and $50,000, in Categories with total activity above the % of
Year calculation.
% Expended:
At the end of June (50% of the year completed), Total Services finished the month at 50.3%,
being the only Category reporting total activity higher than 50%. Utilities within Total Services
exceeded 50% of Percent Expended, finishing half the year at 72.9%, but still remained below
the allocated budget and up 0.1% over same period last year.
Change From Prior Year:
Technology Supplies reported an increase over the prior year of $245,015, to be reimbursed by
the State for the Chromebooks in the Private LTE project. Professional Services reported
significant $ and % Changes over the prior year due to a change in coding reflecting the RFA
agreement. Professional Development increased by $68,890 (38.3%) over the same period last
year, mainly due to the return to in-person training and conferences. Rentals are up $438,552
(463%), primarily due to fleet vehicles. Technology Services reported an increase of $111,112
(28.8%), mainly in Online Services -Subscriptions, including network security and Software
Maintenance Contracts, which were previously identified, approved, and budgeted for.
While reviewing expenditure trends, we noted Salaries are significantly below the allocated
budget by $1.4 million. The City has been involved in ongoing labor discussions. Upon
completion of negotiations there is an expectation of a retroactive payment of salaries that will
bring the account in line with expectations.
5
15
INFORMATIONAL MEMO
Page 6
General Fund
City of Tukwila
General Fund Expenditures
Year -to -Date as of June 30, 2023
% of Year
16
50.0%
6
BUDGET
ACTUAL
COMPARISON OF RESULTS
2023
Annual
2023
Allocated
2021
2022
2023
Actual Budget
vs Allocated
OVER/(UNDER)
%
Expended
Change
$
2022/2023
%
2022/2023
Salaries
25,787,016
12,893,508
13,869,570
14,928,225
11,490,805
(1,402,702)
44.6%
(3,437,420)
(23.0%)
Extra Labor
769,106
337,497
27,684
163,404
205,045
(132,452)
26.7%
41,641
25.5%
Overtime
755,184
359,551
1,064,168
1,355,822
784,420
424,869
103.9%
(571,402)
(42.1%)
Holiday Pay
250,000
98,096
72,268
79,193
71,993
(26,103)
28.8%
(7,199)
(9.1%)
FICA
2,110,086
1,055,043
872,949
964,727
947,593
(107,451)
44.9%
(17,135)
(1.8%)
Pension-LEOFF
635,410
354,705
435,536
541,531
259,137
(95,568)
40.8%
(282,394)
(52.1%)
Pension-PERS/PSE RS
1,744,919
872,459
824,671
726,451
756,478
(115,981)
43.4%
30,027
4.1%
Industrial Insurance
586,183
293,092
467,781
362,920
201,979
(91,113)
34.5%
(160,941)
(44.3%)
Medical & Dental
5,748,432
2,874,216
3,451,962
3,669,706
2,681,339
(192,877)
46.6%
(988,366)
(26.9%)
Unemployment
0
0
20,710
15,108
0
0
-
(15,108)
(100.0%)
Uniform/Clothing
33,290
20,145
1,634
840
1,064
(19,081)
3.2%
224
26.7%
Total Salaries & Benefits
38,419,627
19,158,312
21,108,934
22,807,927
17,399,854
(1,758,459)
45.3%
(5,408,073)
(23.7%)
Supplies
678,334
334,384
235,269
136,391
176,959
(157,425)
26.1%
$40,568
29.7%
Repairs & Maint Supplies
450,010
223,744
107,245
177,375
192,267
(31,477)
42.7%
$14,892
8.4%
Resale Supplies
2,500
1,300
0
93
0
(1,300)-
($93)
-
Small Tools
213,203
107,802
14,871
27,306
30,683
(77,118)
14.4%
$3,377
12.4%
Technology Supplies
110,798
55,399
16,236
16,484
261,499
206,100
236.0%
$245,015
1,486.4%
Fleet Supplies
7,000
3,500
1,288
3,217
2,791
(709)
39.9%
($426)
(13.2%)
Total Supplies
1,461,845
726,128
374,908
360,866
664,199
(61,929)
45.4%
$303,333
84.1%
Professional Services
21,798,537
11,717,586
3,371,749
3,528,467
11,080,118
(637,468)
50.8%
$7,551,650
214.0%
Communications
440,528
213,998
214,258
205,045
194,471
(19,527)
44.1%
($10,574)
(5.2%)
Professional Dev
570,359
283,593
228,382
179,814
248,704
(34,890)
43.6%
$68,890
38.3%
Advertising
66,300
35,100
3,998
3,996
10,425
(24,674)
15.7%
$6,429
160.9%
Rentals
1,298,059
647,980
198,825
94,546
533,098
(114,881)
41.1%
$438,552
463.8%
Technology Services
1,031,264
675,468
242,801
385,886
496,997
(178,471)
48.2%
$111,112
28.8%
Utilities
2,244,354
1,684,522
1,592,330
1,638,520
1,636,512
(48,010)
72.9%
($2,009)
(0.1%)
Repairs & Ma int Svs.
1,286,418
643,205
979,598
1,123,856
616,106
(27,099)
47.9%
($507,750)
(45.2%)
Miscellaneous
1,012,899
497,620
37,190
281,372
136,888
(360,732)
13.5%
($144,484)
(51.3%)
Total Services
29,748,719
16,399,071
6,869,132
7,441,502
14,953,319
(1,445,753)
50.3%
7,511,816
100.9%
Capital Outlay -Land
0
0
0
0
0
0
-
0
-
Other Improvements
0
0
0
0
0
0-
0
-
Machinery & Equipment
420,000
60,000
76,184
277,951
4,230
(55,770)
1.0%
(273,721)
(98.5%)
Construction Projects
0
0
0
0
39,423
Total Capital Outlay
420,000
60,000
76,184
277,951
43,653
(55,770)
10.4%
(234,297)
(84.3%)
Transfers Out
5,706,078
2,774,914
2,731,380
2,677,415
2,525,052
(3,181,026)
44.3%
(152,363)
(5.7%)
Total Non Operating Expense
5,706,078
2,774,914
2,731,380
2,677,415
2,525,052
(3,181,026)
44.3%
(152,363)
(5.7%)
Total Expenditures
75,756,269
39,118,426
31,160,537
33,565,661
35,586,077
(6,502,936)
47.0%
2,020,416
6.0%
% of Year
16
50.0%
6