HomeMy WebLinkAboutFIN 2023-10-09 COMPLETE AGENDA PACKETCity of Tukwila
Finance and Governance
Committee
O Kate Kruller, Chair
O Kathy Hougardy
O De'Sean Quinn
AGENDA
MONDAY, OCTOBER 9, 2023 — 5:30 PM
Distribution:
K. Kruller
K. Hougardy
D. Quinn
C. Delostrinos Johnson
T. McLeod
M. Abdi
T. Sharp
Mayor Ekberg
D. Cline
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. Two (2) ordinances updating the term end dates for
a. Forward to 10/23 C.O.W.
Pg.1
Boards and Commissions.
and 11/6 Regular Mtg.
David Cline, City Administrator
Consent Agenda.
b. 2023 2nd Quarter Financial Report.
b. Forward to 10/23 C.O.W.
Pg.13
Tony Cullerton, Deputy Finance Director
Meeting.
c. July General Fund Expenditure Update.
c. Discussion only.
Pg.51
Tony Cullerton, Deputy Finance Director
2. MISCELLANEOUS
Next Scheduled Meeting: October23, 2023
The 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
INFORMATIONAL MEMORANDUM
TO: Finance & Governance Committee
CC: Mayor Ekberg
FROM: David Cline, City Administrator
BY: Cheryl Thompson, Executive Coordinator, Mayor's Office
DATE: October 2, 2023
SUBJECT: Municipal Code update to the City's Boards and Commissions
ISSUE
The proposed ordinances would modify the term end dates for the City Board and Commission
positions from December 31 of each year to March 31 and update the meeting regulations for the
Planning Commission to comply with RCW 35.63.040.
BACKGROUND
Currently Board and Commission position terms expire on December 31 of the final year of service for
each position. Position terms are staggered so they do not all expire the same year. Prior to terms
ending, the incumbent has the option to submit a reappointment application to serve for an
additional term. The timeline for the current process has reappointment applications due by October
15 each year. Applications from those not currently serving in a position are due by November 15 each
year. The Mayor reviews all of the applications and makes appointment recommendations to the
Council. The appointment recommendation memo is provided to the City Council no later than
December 7 each year. Confirmation of appointments are then scheduled for the first regular meeting
in January. This timeline results in the outgoing Mayor recommending the appointments for
confirmation by new Councilmembers just taking office. It is recommended that appointments and
confirmation occur in the same year.
By adjusting the term end dates to March 31 of each year, the reappointment application process
would begin in December of each year and application review and appointment recommendations
would be provided to the City Council no later than March 7 each year. This would allow any newly
elected officials to fully participate in the process.
In addition to the adjustment of the term end dates, the Planning Commission meeting regulations
need to be updated to comply with RCW 35.63.040 which states The Commission shall hold at least one
regular meeting in each month for not less than nine months in each year rather than one regular
meeting per quarter.
RECOMMENDATION
The Committee is being asked to forward two ordinances to the October 23, 2023 Committee of the
Whole and the November 6, 2023 Consent Agenda.
ATTACHMENTS
Ordinance amending the TMC pertaining to Board and Commission term end dates.
Ordinance amending the TMC pertaining to the Planning Commission term end dates and meeting
regulations.
1
2
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, AMENDING VARIOUS ORDINANCES
AS CODIFIED IN TUKWILA MUNICIPAL CODE (TMC) TITLE 2,
"ADMINISTRATION AND PERSONNEL," TO MODIFY TERM END
DATES; PROVIDING FOR SEVERABILITY; AND ESTABLISHING
AN EFFECTIVE DATE.
WHEREAS, the current term of appointment for board and commission members
expires on December 31 of the year as set forth in the Tukwila Municipal Code (TMC); and
WHEREAS, the City of Tukwila desires to modify the term end dates from December
31, to March 31, to avoid newly elected officials having to confirm appointment
recommendations of board and commission members that were made prior to commencing
their term of service; and
WHEREAS, this change in term end dates will provide the advantage of moving the
appointment process to the beginning of a year which is less crowded than the end of the
year for elected officials and city staff;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. TMC Section 2.29.020 Amended. Ordinance No. 2530 §5, as codified
at TMC Section 2.29.020, "Membership," subparagraphs C and D, is hereby amended
to read as follows:
2.29.020 Membership
C. Appointment Process. Community members that meet the requirements
stated in TMC Section 2.29.020.A shall submit a completed Boards and Commissions
Application to the Mayor's Office. The Mayor's Office will forward the application to the
Commission 5tatt uals. for review. The Mayor recommends appointments of applicants
to the City Council and all appointments are confirmed by the City Council.
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C. Thompson Review by A. Youn
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3
D. Term of Appointment. The term of appointment for the members of the Equity
and Social Justice Commission shall be two years provided, however, that in order for the
fewest terms to expire in any one year all current terms of existing appointed Commission
members shall expire on December "".,. 31 of the year set forth below for each
respective position number:
2024
Term for Positions 1, 2, 3, 7 and 8 shall expire December 31, 2017March 31
Term for Positions 4, 5, 6 and 9 shall expire December 31, 2018March 31, 2025
After the expiration of the current terms for the existing Commission positions listed
above, each term thereafter shall be for a period of two years.
Section 2. TMC Section 2.30.020 Amended. Ordinance No. 2527 §4, as codified
at TMC Section 2.30.020, "Membership," subparagraphs C and D, is hereby amended
to read as follows:
2.30.020 Membership
C. Appointment Process. Community members that meet the requirements
stated in TMC Section 2.30.020.A shall submit a completed Boards and Commissions
Application to the Mayor's Office. The Mayor's Office will forward the application to the
Commission Staff Liaison for review. The Mayor recommends appointment of applicants
to the City Council and all appointments are confirmed by the City Council.
D. Term of Appointment. The term of appointment for the members of the Tukwila
Arts Commission shall be four years provided, however, that in order for the fewest terms
to expire in any one year all current terms of existing appointed Commission members
shall expire on December March 31 of the year set forth below for each respective
position number:
Term for Positions 1 and 2 shall expire December _31, 2018March 31, 2027
Term for Positions 3, 4 and 5 shall expire December 31, 2020March 31, 2025
Term for Positions 6 and 7 shall expire December 31, 2017March 31, 2026
After the expiration of the current terms for the existing Commission members listed
above, each term thereafter shall be for a period of four years.
Section 3. TMC Section 2.32.020 Amended. Ordinance No. 2533 §4, as codified
at TMC Section 2.32.020, "Membership," subparagraphs C and D, is hereby amended
to read as follows:
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Page 2 of 6
4
2.32.020 Membership
C. Appointment Process. Community members that meet the requirements
stated in TMC Section 2.32.020.A shall submit a completed Boards and Commissions
Application to the Mayor's Office. The Mayor's Office will forward the application to the
Commission Staff Liaison to contact the applicant. The Mayor recommends appointment
of applicants to the City Council and all appointments are confirmed by the City Council.
D. Term of Appointment. The term of appointment for the members of the Tukwila
Park Commission shall be three years provided, however, that in order for the fewest
terms to expire in any one year all current terms of existing appointed Commission
members shall expire on December March 31 of the year set forth below for each
respective position number:
Term for Positions 1 and 6 shall expire December 31, 2019March 31, 2026
Term for Positions 2, 4 and 7 shall expire December 31, 2018March 31, 2025
Term for Positions 3 and 5 shall expire December 31, 2017March 31, 2024
After the expiration of the current terms for the existing Commission members listed
above, each term thereafter shall be for a period of three years.
Section 4. TMC Section 2.33.020 Amended. Ordinance No. 2532 §4, as codified
at TMC Section 2.33.020, "Membership," subparagraphs C and D, is hereby amended
to read as follows:
2.33.020 Membership
C. Appointment Process. Community members that meet the requirements
stated in TMC Section 2.33.020.A shall submit a completed Boards and Commissions
Application to the Mayor's Office. The Mayor's Office will forward the application to the
Board Staff Liaison to contact the applicant. The Mayor recommends appointment of
applicants to the City Council and all appointments are confirmed by the City Council.
D. Term of Appointment. The term of appointment for the members of the Library
Advisory Board shall be two years provided, however, that in order for the fewest terms
to expire in any one year all current terms of existing appointed Board members shall
expire on December March 31 of the year set forth below for each respective position
number:
Term for Positions 1, 2, 4 and 6 shall expire December 31, 2018March 31, 2025
Term for Positions 3, 5 and 7 shall expire December 31, 2017March 31, 2024
After the expiration of the current terms for the existing Board members listed above,
each term thereafter shall be for a period of two years.
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5
Section 5. TMC Section 2.34.020 Amended. Ordinance No. 2531 §4, as codified
at TMC Section 2.34.020, "Membership," subparagraphs C and D, is hereby amended
to read as follows:
2.34.020 Membership
C. Appointment Process. Community members that meet the requirements
stated in TMC Section 2.34.020.A shall submit a completed Boards and Commissions
Application to the Mayor's Office. The Mayor's Office will forward the application to the
Board Staff Liaison to contact the applicant. The Mayor recommends appointment of
applicants to the City Council and all appointments are confirmed by the City Council.
D. Term of Appointment. The term of appointment for the members of the Human
Services Advisory Board shall be three years provided, however, that in order for the
fewest terms to expire in any one year all current terms of existing appointed Board
members shall expire on December mart, 31 of the year set forth below for each
respective position number:
Term for Positions 5 and 6 shall expire December 31, 2017March 31, 2024
Term for Positions 3 and 7 shall expire December 31, 2018March 31, 2025
Term for Positions 1, 2 and 4 shall expire December 31, 2019March 31, 2026
After the expiration of the current terms for the existing Board members listed above,
each term thereafter shall be for a period of three years.
Section 6. TMC Section 2.39.020 Amended. Ordinance No. 2529 §4, as codified
at TMC Section 2.39.020, "Membership," subparagraphs C and D, is hereby amended
to read as follows:
2.39.020 Membership
C. Appointment Process. Community members that meet the requirements listed
in TMC Section 2.39.020.A shall submit a completed Boards and Commissions
Application to the Mayor's Office. The Mayor's Office will forward the application to the
Board Staff Liaisoi to contact the applicant. The Mayor recommends appointment of
applicants to the City Council and all appointments are confirmed by the City Council.
D. Term of Appointment. The term of appointment for the members of COPCAB
shall be four years provided, however, that in order for the fewest terms to expire in any
one year all current terms of existing appointed members shall expire on December
31 of the year set forth below for each respective position number:
Term for Positions 1, 4 and 7 shall expire December 31, 2017March 31, 2026
Term for Positions 2, 5 and 8 shall expire December 31, 2018March 31, 2027
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Page 4 of 6
6
Term for Positions 3 and 6 shall expire December 31, 2019March 31, 2024
After the expiration of the current terms for the existing Board members listed above,
each term thereafter shall be for a period of four years.
Section 7. TMC Section 2.42.020 Amended. Ordinance No. 2691 §4, as codified
at TMC Section 2.42.020, "Membership," subparagraphs C and D, is hereby amended
to read as follows:
2.42.020 Membership
C. Appointment Process. Community members that meet the requirements
listed in TMC Section 2.42.020.A shall submit a completed Boards and Commissions
Application to the Mayor's Office. The Mayor's Office will forward the application to the
Commission Staff Liaison to contact the applicant. The Mayor appoints applicants to the
Civil Service Commission.
D. Term of Appointment. The term of appointment for the members of the Civil
Service Commission shall be six years provided, however, that in order for the fewest
terms to expire in any one year all current terms of existing appointed Commission
members shall expire on December March 31 of the year set forth below for each
respective position number:
Term for Position 1 shall expire December 31, 2027March 31, 2028
Term for Position 2 shall expire December 31, 2023March 31, 2024
Term for Position 3 shall expire December 31, 2025March 31, 2026
After the expiration of the current terms for the existing Commission members listed
above, each term thereafter shall be for a period of six years.
Section 8. 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 9. 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.
Section 10. 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 five days after
passage and publication as provided by law.
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7
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Regular Meeting thereof this day of , 2023.
ATTEST/AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk Allan Ekberg, Mayor
APPROVED AS TO FORM BY: Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
Office of the City Attorney
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Page 6 of 6
8
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, AMENDING ORDINANCE NO.
2534 §4 AND §6, AS CODIFIED AT TUKWILA MUNICIPAL
CODE (TMC) SECTIONS 2.36.020 AND 2.36.040, TO
MODIFY TERM END DATES AND UPDATE MEETING
REGULATIONS IN COMPLIANCE WITH RCW 35.63.040;
PROVIDING FOR SEVERABILITY; AND ESTABLISHING
AN EFFECTIVE DATE.
WHEREAS, the current term of appointment for Planning Commission members
expires on December 31 of the year as set forth in the Tukwila Municipal Code (TMC); and
WHEREAS, the City of Tukwila desires to update the Tukwila Municipal Code to modify
the term end dates from December 31, to March 31, to avoid newly elected officials having
to confirm appointment recommendations of Planning Commission members that were
made prior to commencing their term of service; and
WHEREAS, in compliance with RCW 35.63.040, the City desires to update the number
of Planning Commission meetings held each year;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. TMC Section 2.36.020 Amended. Ordinance No. 2534 §4, as codified
at TMC Section 2.36.020, "Membership," subparagraphs C and D, is hereby amended
to read as follows:
2.36.020 Membership
C. Appointment Process. Community members that meet the requirements
stated in TMC Section 2.36.020.A shall submit a completed Boards and Commissions
Application to the Mayor's Office. The Mayor's Office will forward the application to the
Commission Staff Liaison for review. The Mayor recommends appointment of applicants
to the City Council and all appointments are confirmed by the City Council.
CC:\Legislative Development\Planning Commission Term End Date 9-18-23
C. Thompson Review by A. Youn
Page 1 of 3
9
D. Term of Appointment.
1. The term of appointment for the members of the Planning Commission shall
be four years provided, however, that in order for the fewest terms to expire in any one
year all current terms of existing appointed Commission members shall expire on
December March 31 of the year set forth below for each respective position number:
Term for Positions 1, 2, and 5 shall expire December 31, 2018March 31, 2027
Term for Positions 3, 4, 6 and 7 shall expire December 31, 2019March 31, 2024
2. After the expiration of the current terms for the existing Commission
members listed above, each term thereafter shall be for a period of four years.
3. Members who become non-residents during their term of office shall remain
on the Commission no more than 90 days unless granted a special project extension by
the Mayor and City Council. If the member who represents the business community is
no longer employed within the City, or his or her business relocates out of the City, that
member shall remain on the Commission no more than 90 days unless granted a special
project extension by the Mayor and City Council.
Section 2. TMC Section 2.36.040 Amended. Ordinance No. 2534 §6, as codified
at TMC Section 2.36.040, "Meetings," subparagraph A, is hereby amended to read as
follows:
2.36.040 Meetings
A. Conduct. The Commission shall hold at least one regular meeting in each month
for not less than nine months in each year per RCW 35.63.040per quarter. Commission
meetings shall be conducted in public session and noticed in accordance with the Open
Public Meetings Act (OPMA).
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.
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 five days
after passage and publication as provided by law.
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Page 2 of 3
10
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Regular Meeting thereof this day of , 2023.
ATTEST/AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk
APPROVED AS TO FORM BY:
City Attorney
Allan Ekberg, Mayor
Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
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Page 3 of 3
11
12
City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Finance & Governance Committee
CC: Mayor Ekberg
FROM: Vicky Carlsen, Finance Director
BY: Tony Cullerton, Deputy Finance Director
DATE: October 4, 2023
SUBJECT: 2023 2' Quarter Report
ISSUE
The report below summarizes the citywide financial results and highlights significant items
or trends through the first half of 2023. The report is based on data available as of
September 29, 2023, for the reporting period ending June 30, 2023.
The overall financial health of the organization is sound. While General Fund revenues
are tracking higher than 2022 Q2 YTD, they are slightly lower than budget through June
2023 (-$500K). However, one-time vacancy savings and delayed implementation of
anticipated wage and benefit adjustments associated with collective bargaining have
yielded $3.2 million in under expenditures.
While our current projections indicate underspending, it's important to note that the
majority, if not all, of these are postponed expenses that will become due in the fourth
quarter. Our most reliable estimates suggest that there are more than $2.5 million in
expenses incurred (but not yet reported) due to contractual and retroactive salaries.
These expenses are expected to be paid in November and December 2023.
As the financial statements are reviewed, please note the new formatting and additions
to the statements. With the new ERP system, we are now able to capture budget
amendments in the statements that have been approved via consensus. This
enhancement will allow the reader to understand the impacts of proposed amendments
on fund balance as the year progresses rather than waiting for formal approval at year-
end.
Additional details can be found in the attached financial reports.
DISCUSSION
January through June Highlights
1
13
INFORMATIONAL MEMO
Page 2
General Fund
• Unassigned beginning fund balance was $16.2 million, lower than expected but still
exceeding fund balance policy requirements. Beginning fund balance is lower
than expected due to land sale revenue expected at the end of 2022 has not yet
been received.
• Revenue through June 30th are $36.1 million, slightly below allocated budget of
$36.6 million. Increases in sales tax, gambling tax, and building permits are
offsetting those revenue streams that are not currently meeting expectations.
• Major revenue performers included Retail Sales Tax, Utility Tax, Gambling Tax, and
Building Permits.
• Salaries and benefits are currently lower than budget pending the conclusion of
collective bargaining with Teamsters Local 763. Upon agreement and ratification,
a retroactive payment will be processed that will reconcile the variance.
• General Fund departmental expenditures through June are at $33.3 million and
transfers out are at $2.5 million for a total general fund expenditures of $35.9
million.
• Total general fund expenditures are below allocated budget by $3.2 million. As
previously noted, this is largely due to one-time savings generated from staff
vacancies and pending wage and benefit adjustments associated with collective
bargaining.
Other Funds
Several capital projects are in process including.
• S 152nd Safe Routes to School and S 119th Bridge Safety improvements in the
residential street fund
• 42nd Ave S Bridge Replacement, Allentown Truck Reroute, and W Valley Highway
projects in the arterial street fund
• PW Shops Phase 2 under way
ATTACHMENTS
2nd Quarter Financial Report
14
INFORMATIONAL MEMO
PAGE 3
CITY OF TUKWILA
2023 Q2 FINANCIAL REPORT
HIGHLIGHTS
INFORMATIONAL MEMO
PAGE 4
GENERAL FUND HIGHLIGHTS
Second quarter 2023 has revenues pacing slightly above last year. Revenues finished the first half of
the year 1.4% higher than Q2 2022. However, in total, revenues are tracking slightly lower than the
allocated budget. Total revenue through June of $36.1 million against an allocated budget of $36.6
million. The chart below shows 2023 Q2 revenues by category.
■ Tax
2023 Revenues
a Licenses and Permits
Charges for Services ■ Other Income
■ Intergovernmental
■ Transfers In
January — June departmental expenditures are under budget by $2.9 million. Departmental
expenditures are at $33.3 million against an allocated budget of $36.3 million. Much of the savings is
due to vacant positions, with many of the vacant positions within the police department. However, as
these positions fill, the savings will not continue at the same rate for the 2nd half of the year.
16
INFORMATIONAL MEMO
PAGE 5
GENERAL FUND REVENUE
CITY OF TUKWILA
Year to Date as of June 30 2023'
SUMMARY BY REVENUE TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
ANNUAL
2023
ALLOCATED
2023
2021
2022
2023
2023 BDGT
VARIANCE- % CHANGE
ALLOCATED
BDGT
% REC'D
2021/
2022
2022/
2023
PROPERTY TAX
$ 17,682,000
$ 9,495,484
$ 9,227,770
$ 9,290,345
$ 9,376,326
$ (119,158)
53%
1%
1%
SALES TAX -RETAIL
20,378,000
9,957,005
9,084,018
9,796,739
10,693,747
736,742
52%
8%
9%
USE TAXES
905,000
525,135
368,431
435,195
511,924
(13,211)
57%
18%
18%
ADMISSIONS TAX
850,000
486,955
108,709
429,666
444,385
(42,569)
52%
295%
3%
UTILITY TAX
4,300,000
2,456,033
1,937,933
2,353,223
2,288,456
(167,578)
53%
21%
(3)%
INTERFUND UTILITYTAX
2,634,980
1,597,951
1,424,471
1,484,378
1,608,724
10,772
61%
4%
8%
GAMBLING & EXCISE TAX
4,665,700
2,294,119
1,710,265
2,355,729
2,455,452
161,333
53%
38%
4%
TOTAL GENERAL REVENUE
51,415,680
26,812,683
23,861,597
26,145,274
27,379,014
566,331
53%
10%
5%
BUSINESS LICENSES
3,230,000
1,433,160
1,542,351
1,473,093
1,339,496
(93,664)
41%
(4)%
(9)%
RENTAL HOUSING
41,000
32,636
45,816
41,392
38,336
5,700
94%
(10)%
(7)%
BUILDING PERMITS
1,739,660
682,837
918,654
937,358
1,091,913
409,076
63%
2%
16%
FRANCHISE FEES
508,000
321,811
181,192
221,720
259,722
(62,089)
51%
22%
17%
TOTAL LICENSES AND PERMITS
5,518,660
2,470,444
2,688,013
2,673,563
2,729,467
259,023
49%
(1)%
2%
SALES TAX MITIGATION
635,470
354,081
882,597
441,298
353,039
(1,042)
56%
(50) %
(20) %
SCLAGREEMENT
2,300,000
1,242,112
1,160,509
1,269,114
1,350,991
108,879
59%
9%
6%
GRANT REVENUE
1,060,109
444,306
307,203
200,125
184,504
(259,802)
17%
(35)%
(8)%
ARPAREVENUE
1,813,679
571,738
-
901,577
351,156
(220,582)
19%
0%
(61)%
STATE ENTITLEMENTS
505,500
300,475
273,340
287,398
302,667
2,192
60%
5%
5%
INTERGOVERNMENTAL
628,804
591,434
502,645
550,804
12,428
(579,006)
2%
10%
(98)%
TOTAL INTERGOVERNMENTAL REVENUE
6,943,562
3,504,146
3,126,295
3,650,317
2,554,784
(949,361)
37%
17%
(30) %
GENERAL GOVERNMENT
16,620
8,351
17,260
14,018
11,710
3,360
70%
(19)%
(16)%
SECURITY
1,138,900
845,876
459,096
444,458
484,271
(361,605)
43%
(3)%
9%
TRANSPORTATION
20,000
15
-
33
288
273
1%
0%
764%
PLAN CHECK AND REVIEW FEES
794,268
292,063
357,653
364,441
732,682
440,619
92%
2%
101%
CULTURE AND REC FEES
171,200
32,407
44,263
75,434
66,362
33,955
39%
70%
(12)%
TOTAL CHARGES FOR SERVICES
2,140,988
1,178,712
878,272
898,384
1,295,313
116,601
61%
2%
44%
FINES & PENALTIES
760,475
380,504
64,823
288,665
179,593
(200,911)
24%
345%
(38)%
INVESTMENT INCOME
100,000
51,745
14,626
51,745
250,223
198,478
250%
254%
384%
RENT&CONCESSIONS
335,570
88,835
37,007
99,406
91,674
2,839
27%
169%
(8)%
OTHER INCOME
178,155
91,702
219,977
192,234
181,589
89,888
102%
(13)%
(6)%
INDIRECT COST ALLOCATION
2,822,397
1,411,191
1,330,690
1,343,991
1,411,206
15
50%
1%
5%
TOTAL OTHER INCOME
4,196,597
2,023,976
1,667,123
1,976,040
2,114,286
90,309
50%
19%
7%
TOTAL OPERATING REVENUE
70,215,487
35,989,961
32,221,300
35,343,578
36,072,864
82,903
51%
10%
2%
TRANSFERS IN
1,624,147
57,459
1,768,817
228,452
-
(57,459)
0%
(87)%
(100)%
TOTAL REVENUE
$ 71,839,634
$ 36,047,420
$ 33,990,117
$ 35,572,030
$ 36,072,864
$ 25,444
50%
0
0
Percent of year
50%
17
INFORMATIONAL MEMO
PAGE 6
Property Tax
2023 2023 YTD vs
Allocated Actual less 2022 YTD $
Budget 2021 Actual 2022 Actual 2023 Actual Budget Dif % Diff
9,495,484 9,227,770 9,290,345 9,376,326 (119,158) 85,981 0.9%
Property Tax increased 0.9%, or $85,981, over last year. Property Tax are primari y based on the
assessed value of the property and the taxes that applies to the property. An increase in property tax
revenues implies an increased property value.
9,400,000
9,350,000
9,300,000
9,250,000 9,227,770
9,200,000
9,150,000
Property Tax
Jan -Jun
2021 - 2023
9,290,345
9,376,326
2021 2022 2023
18
INFORMATIONAL MEMO
PAGE 7
Retail Sales Tax
2023 2023 YTD vs
Allocated Actual less 2022 YTD $
Budget 2021 Actual 2022 Actual 2023 Actual Budget Dif % Diff
10,482,140 9,452,449 10,231,934 11,205,671 723,531 973,737 9.5%
Sales Tax is up, over $974k, or 9.5%, when compared to last year. However, it should be noted that
much of the increase is due to inflationary price increases rather than increased sales.
11,500,000
11,000,000
10,500,000
10,000,000
9,500,000
9,000,000
8,500,000
9,452,449
Sales & Use Tax - Retail
Jan - Jun
2021 - 2023
10,231,934
11,205,671
2021 2022 2023
19
INFORMATIONAL MEMO
PAGE 8
Utility Tax
2023 2023 YTD vs
Allocated Actual less 2022 YTD $
Budget 2021 Actual 2022 Actual 2023 Actual Budget Dif % Diff
2,456,033 1,937,933 2,353,223 2,288,456 (167,578) ($64,767) -2.8%
Due to continued conservation efforts and existing vacancies in businesses, usage is lower than budget
as well as lower than prior year collections. This revenue stream also includes telecom utility tax, which
has been declining year over year. As consumer behavior continues to change, this element of the
utility tax will continue to decline.
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
1,937,933
Utility Tax
Jan - Jun
2021- 2023
2,353,223
2,288,456
2021 2022 2023
20
INFORMATIONAL MEMO
PAGE 9
Interfund Utility Tax
2023 2023 YTD vs
Allocated Actual less 2022 YTD $
Budget 2021 Actual 2022 Actual 2023 Actual Budget Dif % Diff
1,597,951 1,424,471 1,484,378 1,456,338 (141,613) (28,039) -1.9%
Interfund Utility Tax is up by 8.4% and reflects utility usage and rate increases for City owned utilities.
1,650,000
1,600,000
1,550,000
1,500,000
1,450,000
1,400,000
1,350,000
1,300,000
Interfund Utility Tax
Jan - Jun
2021- 2023
1,424,471
1,484,378
1,608,724
2021 2022 2023
21
INFORMATIONAL MEMO
PAGE 10
Gambling Tax
2023 2023 YTD vs
Allocated Actual Tess 2022 YTD $
Budget 2021 Actual 2022 Actual 2023 Actual Budget Dif % Diff
2,294,119 1,710,265 2,355,729 2,455,452 161,333 99,723 4.2%
Gambling Tax revenue increased sharply in 2022 over 2021 and continues to show modes growth over
2022. The first half of 2023 reports a modest increase of 4.2% over the first half of last year. The
significant increase in 2022 can be attributed to casinos being open 24 hours a day.
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
1,710,265
Gambling Tax
Jan - Jun
2021- 2023
2,355,729
2,455,452
2021 2022 2023
22
INFORMATIONAL MEMO
PAGE 11
Admission Tax
2023
Allocated
2023 YTD vs
Actual less 2022 YTD $
Budget 2021 Actual 2022 Actual 2023 Actual Budget Dif % Diff
486,955 108,709 429,666 444,385 (42,569) 14,719 3.4%
Admission tax was a major performer last year and 2023 for the first half of the year is showing modest
growth over 2022.
500,000
400,000
300,000
200,000
100,000
0
108,709
Admission Tax
Jan - Jun
2021 - 2023
429,666
444,385
2021 2022 2023
23
INFORMATIONAL MEMO
PAGE 12
Business Licenses
2023 2023 YTD vs
Allocated Actual less 2022 YTD $
Budget 2021 Actual 2022 Actual 2023 Actual Budget Dif % Diff
1,433,160 1,542,351 1,473,093 1,339,496 (93,664) (133,598) -9.1%
Business license revenue continues to decline as businesses streamline their service models with less
employees. 2023 revenue is down $134k or 9.1 % and is $94k below allocated budget. At this time,
there is nothing to indicate that budget will be met by the end of the year.
1,600,000
1,550,000
1,500,000
1,450,000
1,400,000
1,350,000
1,300,000
1,250,000
1,200,000
1,542,351
Business Licenses
Jan - Jun
2021 - 2023
1,473,09
1
1,339,496
2021 2022 2023
24
INFORMATIONAL MEMO
PAGE 13
Building Permits
2023 2023 YTD vs
Allocated Actual less 2022 YTD $
Budget 2021 Actual 2022 Actual 2023 Actual Budget Dif % Diff
ce cg `d 918,654 937,358 1,091,913 409,076 154,556 16.5%
Building permits, through the end of June is up 16.5% and exceeds budget by $409k. Both the value
of permits issues as well as the total number of permits exceeds 2022 levels.
2022 2023
Value of Permits 40,122,682 57,766,623
# of Permits 693 979
1,150,000
1,100,000
1,050,000
1,000,000
950,000
900,000
850,000
800,000
918,654
Building Permits
Jan - Jun
2021- 2023
937,358
1,091,913
2021 2022 2023
25
INFORMATIONAL MEMO
PAGE 14
City of Tukwila
General Fund
as of June 30, 2023
ra6
r aj l d? n .4u /
Variance
Year to Date Overi(IJnder( % of Annual
Actual Annual Budget Budget
REVENUE:
Property Tax $ 77& L5t7 $ - $ 77.4'4' / $ k7351823 $ 9,376,326 $ (8,305,674) 53.0%
Sales Taxes -Retail 20378.060 - 2037' 056 9. 720.8 10,693,747 (9,684,253) 52.5%
Sales Taxes -Criminal Justice .30.0±V - 905.6a7 437745 511,924 (393,076) 56.6''
Admission Taxes t 50..0007 - 85a.090. 459.050 444,385 (405,615) 52.3'<
Utility Taxes 4. /000 - 4.3652. / .1 •' &57} 2,288,456 (2,011,544) 53.2%
Interfund Utility Taxes 9Ci?4..980 - 2..534.350 1594.GL''6' 1,608,724 (1,026,256) 61.1%
Gambling &Excise Taxes 4.655 OV 4....700. 224 .055 2,455,452 (2,210,248) 52.6''
Business Licenses 82.3a..050 - 22 t26 7 1579245 1,339,496 (1,890,504) 41.5'<
Rental Housing Permits 47.000 - 41.67A, 35 141 38,336 (2,664) 93.5%
Building Permits 1;'39850 - /. 739. 567 359.830 1,091,913 (647,747) 62.8%
Franchise Fees . ..07 - .SG 3.Ca7 229. 444 259,722 (248,278) 51.1''
Sales Tax Mitigation Payments 6354r 7 - 635470 .37, %033 353,039 (282,431) 55.6'<
SCL Agreement 9. /000 - 2..3Wa.e/ 1 k25.528 1,350,991 (949,009) 58.7%
Grant Revenues 98r3 796 3,T67.3 0 4.2k77,25 1237758 535,660 (3,674,479) 18.6%
State Entitlements .5.6..5.60 - .5.0553e7 750 302,667 (202,833) 59.9%
Intergovernmental Revenue 5,V..e504 - 61V..i@74 525..3i4 12,428 (616,376) 2.0'<
General Government Revenue ,4$620 - . '51'0 93k7 11,710 (4,910) 70.5%
Security Revenue L.L,T8.9 7 a9.:356 549 7?3 484,271 (654,629) 42.5%
Transportation Revenue `a..°CC - _?O.L 7 k..7CR3e7 288 (19,712) 1.4''
Plan Check and Review Fees ram. - 754. .357 734 732,682 (61,586) 92.2'<
Culture and Recreation Fees 777. - 77? W 34.515 66,362 (104,838) 38.8%
Fines and Penalties r'27.4r'5 - 750475 .350 V4 179,593 (580,882) 23.67'
Other Income 775755 - 775 155 107405 181,589 3,434 101.97'
Taralcperatrvrg IS' nerrares
5565r: 535 1.335350 78 ? 3 ..5}i: 568 34.3%5 r'67 135374 51.37'
Indirect Cost Allocation 2..8.22...357 - 2. 922. 397 PM. 1,411,206 (1,411,191) 50.0'%
Investment Earnings k7e%.0007 - 07635 5Grl'% ?.:050 250,223 150,223 250.2
Rent & .33.5.7.0 Concessions 33 .577 -33. .5 5 91,674 (243,896) 27.37'
Transfers In 7534..747 - 1.524147 (1,624,147) 0.0'%
Tata/A&ra-GfaeraraurgPE Dare:
4. 774 1552 734 17552 k73 121250111 35. 9%
Totall4'ererrares
77839534 1396.350 75 175384 35551. I?? .360 864 137 573762/ 50.2%
EXPENDITURES:
Salaries &Wages 2756733 - 27.557377 73655;.652 12,552,264 (15,009,043) 45.57'
Benefits 57858.35? - 57658.35? 54E3560 4,936,374 (5,921,944) 45.57'
Supplies 57$34 - 6r5334 334.384 176,959 (501,376) 26.17'
Repair & Maintenance Supplies 450...0k7 - 450.0k7 229 744 195,484 (254,526) 43.4'%
Resale Supplies ..500 - 2...566 1. 7 (2,500) 0.07'
Small Tools 2k?.203 - 27?203 k77,ST' 30,683 (182,520) 14.4'%
Technology Supplies 7k7.. 798 235 7 34575? 55359 261,499 (84,299) 236.0'%
Fleet Supplies 7'.050 - 7 .9550 3,169 (3,831) 45.3'%
Professional Services 21 735...5. 21350 21518..7.5 71527555 11,197,019 (10,622,869) 51.47'
Communications 440528 - 440523 2.e5.358 207,933 (232,595) 47.27'
Professional Development 557..350 - 570350 285.583 249,141 (321,219) 43.7'%
Advertising 65350 - 65.300. 35 537 10,375 (55,925) 15.6'%
Rentals 1.,X7'050 - 1377 056 547950 533,098 (764,961) 41.17'
Technology Services 1031254 - 10?1,.'54 575.468 506,017 (525,247) 49.1'%
Utilities 2244.354 - 3244.354 7584.522 1,636,512 (607,842) 72.9%
Repairs & Maintenance Services 1 75.4V - 1 4k9 545 375 616,795 (669,623) 47.9'%
Other Expenditures 10Z7. ` T3 - 10%..6Ci 457 5777 169,262 (843,637) 16.7%
Tata/Operarrirg Etrperraiter es 696`@7 707 _ 553 57 69 540 35.:135.52 .33 7.5555 (5:50 95.51 47. 8%
Machinery & Equipment g'0..000 1[. 7M7 1565? a.ef .6aG5i7 4,230 (1,495,770) 1.07'
Construction Projects - - - - 39,423 39,423 0.0%
Transfers Out 5 r776,078 - 5.. 70:076 .7 774.3N 2,525,052 (3,181,026) 44.3'%
TotalNorraJperaengErrpeadr44 5.L35:075 WS0.LS&7 r 33 17r Z634.974 9555'r'L6 /4.63737.?/ 41.9%
Total Earpeaddarres
75 r755 1.336.350 77.0, 535' 35. L5 .425 35,851,290 (41,241,328) 47.37'
Beginning Fund Balance
Change in Fund Balance
/5. 5.742 085142
f3..8 5:5341 - 73..3 6341
Ending Fund Balance
$ 15.9.503 $ 75 .458.506
16,244,880
221,574
$ 45:465:454
Budget amendment for Private LTE ICBRS Proof Concept grant
26
INFORMATIONAL MEMO
PAGE 15
EXPENDITURES
As of the end of June, all departments are within their allocated budget. At the end of Q2, General Fund
departments finished the quarter at 48%, with 50% of the year completed.
GENERAL FUND
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
Year-WA:Sate as of June 30.2023
EXPENDITURES BY
DEPARTMENT
BUDGET
ACTUAL
COMPARISON OF RESULTS
2023
ANNJAL
2023
YID Budget
2021
2022
2023
Allocated Budget
vs Actuals
CMB4'(UZER)
% Q-tArcE
%
EXPBI)®
20211
2022
2022'
2023
City Council
5 384,889
5 187,778
5 165,384
$ 171,690
5 187,650
5 (128)
49%
4%
9%
IubyarsOffice
2,502,667
1262,810
955299
956,997
1,147,728
(115.083)
46%
0%
20%
Pdmin istrafive Services
5,676,494
2,830,740
2261,791
2,265,591
2.596,742
(233,998)
46%
0%
15%
Finance
3,868642
2,086,169
1,434,962
1,808,435
1,694,349
(391,820)
44%
26%
-6%
Parks & Recreation
5,109,489
2,558,139
1,959,789
2,191,569
2,379,718
(178.421)
47%
12%
955
Common ilyDevelopment
4,672,315
2,332,354
1,923,169
2,088,414
2,169,352
(163.002)
46%
9%
4%
NLnicipaICout
1,741,340
870,670
610.043
771,749
821248
(49.422)
47%
27%
6%
Police
22,746,443
11,554,138
8,689,475
9,178,497
10235,708
(1.318.431)
45%
6%
12%
hire
14,790,120
7,559420
6,782,979
7,437.654
7,516,14'9
(43271)
51%
10%
1%
Public Works & Streets
7,574,986
4,519,893
3,646266
4,017,649
4,086,192
(433,701)
54%
10%
2%
Non Departmental
982,803
491,402
-
-
491.402
-
50%
-
-
Subtotal
70.060,190
36253.512
28.429.157
30.888246
33.326238
(2.927274)
48%
9%
8%
Transfers Out
5,706,078
2,774,914
2.731.380
2.677.415
2.525.052
{249.862)
44 %
-2%
-6%
Toted Expenditures
575.756268
S 39,028.4261 531.160.537
533.565.661
535.851290
$ (3.177.136}
47%
8%
7%
Percent of y ear completed
50%
While our current projections indicate underspending, it's important to note that the majority, if not all, of
these are postponed expenses that will become due in the fourth quarter. Our most reliable estimates
suggest that there are more than $2.5 million in expenses incurred (but not yet reported) due to
contractual and retroactive salaries. These expenses are expected to be paid in November and
December 2023.
27
INFORMATIONAL MEMO
PAGE 16
OTHER FUNDS HIGHLIGHTS
Special Revenue Funds
Lodging tax revenue is on pace to meet and exceed budget. Lodging tax revenue through June is $385k
and exceeds allocated budget by $76k.
Drug Seizure fund had originally planned to hire a mental health professional and budgeted for salaries
and benefits. However, for 2023, this will remain a contract for services.
Capital Project Funds
Several capital projects are underway through June. Residential Streets fund has begun work on the
S 152nd Safe Routes to School projects as well as S 119th Bridge Safety Improvements. $49k has also
been spent on traffic calming with more expected before the end of the year.
In the Arterial Streets fund, significant work has been done on the 42nd Ave S Bridge Replacement,
Allentown Truck Reroute, and W Valley Hwy projects. Due to the nature of these types of construction
projects, activity will increase during the summer and fall months.
PW Shops project continues to move forward with $1.4 million in expenditures through the end of June.
Enterprise Funds
Utility funds are currently on par with budget expectations, with work starting on the S 152nd St Waterline
Replacement and Extension project and Lift Station No.5 rebuild. The Foster Golf Course is exceeding
revenue projections and is already at 58.8% of budget for revenues through the end of June.
Internal Service Funds
Through June, total medical claims are slightly below allocated budget. This is the first year without fire
personnel and claims tend to process a few months after services are rendered. Because of this
significant change in total population, staff is closely monitoring this fund to determine the true impact of
the revised population.
General Government Improvements
The City has engaged McKinstry to study and investigate alternatives for upgrading the existing heating,
ventilation, and air-conditioning (HVAC) systems at the Tukwila Community Center. The scope also
included identifying and applying for funding opportunities to defray future project costs. To date,
approximately $1,273,000 in external funding support has been identified. The Project Team anticipates
project costs to exceed initial planning level estimates of $2,000,000. Council will be briefed in October
and November on revised cost ranges associated with several potential options the Team has been
exploring as well as a recommended streamlined procurement process.
28
INFORMATIONAL MEMO
PAGE 17
CITY OF TUKWILA
2023 2nd QUARTER
FINANCIAL REPORTS
OTHER FUNDS
INFORMATIONAL MEMO
PAGE 18
City of Tukwila
Hotel/Motel Tax Special Rev Fd
as of June 30, 2023
Budget Revised
Annual Amendments Annual Year -to -Date
Budget (Consensus) Budget Budget
REVENUE:
Hotel/Motel Tax
Variance
Year to Date Over/(Under) % of Annual
Actual Annual Budget Budget
720,000 - 720,000 30 7, 951 384,699 (335,301) 53.4%
Total Operating Revenues 720,000
720,000 30 7, 951 384,699 (335, 301) 53.4'/
Investment Earnings
6,000 - 6,000
3,000 54,088
Total Non -Operating Revenues 6,000
6,000
3,000 54,688
Total Revenues
726,000 - 726,000
48,688 911.5%
48,688 911.5%
310,951 439,387
(286, 613) 60.5%
EXPENDITURES:
Salaries & Wages 68,766 - 68, 766 34,383 35,129 (33,637) 51.1 %
Benefits 22,631 - 22,631 11,315 8,863 (13,768) 39.2%
Supplies 2,000 2,000 1,000 154 (1,846) 7.7%
Professional Services 375,000 - 375,000 187,500 73,700 (301,300) 19.7%
Professional Development 21,500 - 21,500 10,750 2,668 (18,832) 12.4%
Advertising 350,000 - 350,000 175,000 52,153 (297,847) 14.9%
Technology Services 2,500 - 2,500 1,250 976 (1,524) 39.1%
Other Expenditures 70,000 - 70,000 35,000 - (70,000) 0.0%
Total Operating Expenditures 912,397
912,397 456,198
Indirect Cost Allocation 26,493
173,643 (738,754) 19.0%
26,493 13,248 13,248 (13,245) 50.0 %
Total NonOperating Expenditures 26,493
26,493
13, 248 13, 248
Total Expenditures 938,890
938,890 469,446
Beginning Fund Balance
Change in Fund Balance
Ending Fund Balance
2,048,201 2,048,201
(212, 890) (212, 890)
$ 1,835,311 $ 1,835,311
(13, 245) 50.0 %
186,891 (751,999) 19.9%
2,342,419
252,496
$ 2,594,915
30
INFORMATIONAL MEMO
PAGE 19
City of Tukwila
Drug Seizure Fund
as of Ju ne 30, 2023
REVENUE:
Intergovernmental Revenue
Other Income
Budget Revised
Annual Amendments Annual Year -to -Date
Budget (Consensus) Budget Budget
35,000 - 35,000 17, 500
80,000 - 80,000 40,000
Total Operating Revenues 115,000
Variance
Year to Date Over/(Under) % of Annual
Actual Annual Budget Budget
77.060
42,060 220.2%
(80,000) 0.0%
115,000 57,500 77,060 (37,941) 67.0%
Investment Earnings 500 - 500 250 - (500) 0.0%
Total Non -Operating Revenues 500 - 500 250 - (500) 0.0%
Total Revenues 115,500
115,500 57,750 77,060 (38, 441) 66.7%
EXPENDITURES:
Salaries &Wages 100,107 - 100,107 50,054
Benefits 48,901 - 48,901 24,451
Supplies 10,000 - 10,000 5,000
Small Tools 19, 000 - 19,000 9,500
Professional Services 15,000 - 15,000 7,500
Professional Development 16,000 - 16,000 8,000
Technology Services 22,000 - 22,000 11,000
Total Operating Expenditures
231,008 - 231,008
11,423
22,822
115,504 34,246
Machinery & Equipment 35,000
(100,107)
(48,901)
(10,QOO)
(7,577)
7,822
(16,QOO)
(22,QOO)
0.0%
0.0%
0.0%
6{3.1 %
152.1%
0.0%
0.0%
(196, 762) 14.8%
35,000 17,500 - (35,QOO) 0.0%
Total NonOperating Expenditures 35,000
35,000 17,500 - (35, 000) O 0 %
Total Expenditures 266,008
266,008 133,004 34,246 (231,762) 12.9%
Beginning Fund Balance
Change in Fund Balance
Ending Fund Balance
435,515 435,515
(150, 508) - (150, 508)
$ 285,008 $ 285,008
295,220
42,814
$ 338,034
31
INFORMATIONAL MEMO
PAGE 20
City of Tukwila
LTGO Debt Service Fund
as of June 30, 2023
Budget Revised Variance
Annual Amendments Annual Year -to -Date Year to Date Overl(Under) %ofAnnual
Budget (consensus) Budget Budget Actual Annual Budget Budget
REVENUE:
SCORE Contribution 376,876
376,876 92,520 (376,876) 0.0%
Total Operating Revenues 376,876 - 376,876 92,520 - (376,876) 0.0%
Transfers In 5,802,194 - 5,802,194 2,901,097 2,901,097 (2,901,097) 50.0%
Total Non -Operating Revenues 5, 802,194
5,802,194
2,901,097 2,901,097
(2,901,097) 50.0%
Total Revenues 6,179, 070
6,179,070 2,993,617 2,901,097 (3,277,973) 47.0%
EXPENDITURES:
Total Operating Expenditures - - - - - - 0.0%
Principal 4,005,836 - 4,005,836 - - (4,005,836) 0.0%
Interest Expense 2,173,234 - 2,173,234 1,086,617 994,044 (1,179,190) 45.7%
Tote! NonOperatrngExpenditures 6,179,070
6,179,070
1,086,617 994,044
(5,185, 026) 16.1 %
Total Expenditures
6,179, 070 - 6,179, 070
1,086,617 994,044
(5,185,026) 16.1%
Beginning Fund Balance
Change in Fund Balance - - - 1,907,053
Ending Fund Balance $ - $ - $ 1,907,053
32
INFORMATIONAL MEMO
PAGE 21
City of Tukwila
UTGO Debt Service Fund
as of June 30, 2023
Budget Revised Variance
Annual Amendments Annual Year -to -Date Year to Date Overl(Under) %ofAnnual
Budget (Consensus) Budget Budget Actual Annual Budget Budget
REVENUE:
Property Tax
$ 4,485,975 $
$ 4,485,975 $ 2,456,785 $ 2,411,351 $ (2,074,624) 53.8%
Total Operating Revenues
4,485,975 - 4,485,975
2,456,785 2,411,351
Investment Earnings
(2,074,624) 53.8%
1,200 - 1,200 600 20,504 19,304 1708.7%
Total Non -Operating Revenues 1,200
1,200 600 20,504 19,304 1708.7%
Total Revenues 4,487,175 - 4,487,175 2,457,385 2,431,855 (2,055,320) 54.2%
EXPENDITURES:
Total Operating Expenditures - - - - - - 0.0%
Principal
Interest Expense
-1,980,000 - 1,980,000
2,505,975
2,505,975 1,252,988 1,252,988
Total NonOperatrng Expenditures 4,485,975
4,485,975 1,252,988
Total Expenditures 4,485,975
4,485,975 4, 252, 988
(1,980,000)
(1,252,988)
0.0%
50.0%
1,252,988 (3,232,988) 27.9%
1,252,988 (3,232,988) 27.9%
Beginning Fund Balance 314,818
Change in Fund Balance 1,200
Ending Fund Balance $ 316,018
314,818 402,630
1,200 1,178, 868
$ 316,018 $ 1,581,497
33
INFORMATIONAL MEMO
PAGE 22
City of Tukwila
LID #33 & Guarantee Funds
as of June 30, 2023
Budget Revised Variance
Annual Amendments Annual Year -to -Date Year to Date Overl(Under) % of Annual
Budget (Consensus) Budget Budget Actual Annual Budget Budget
REVENUE:
Special Assessment Interest
125,000 - 125,000
Total Operating Revenues
125,000 - 125,000
Investment Earnings 3,000
LID Assessment Principal
3,000 1,500
400,000 400,000
Total Non -Operating Revenues 403,000
403,000
(125,000) 0.0 %
(125,000) 0.0%
18,267 15,267 608.9%
1,500 18,267
Total Revenues
528,000 - 528,000
1,500 18,267
EXPENDITURES:
(400,000) 0.0%
(384, 733) 4.5%
(509, 733) 3.5%
Total Operating Expenditures - - - - - - 00%
Principal
Interest Expense
400,000
400,000 400,000
400,000 - 100.0%
125,000 - 125,000 125,000 144,188
Total Nonoperating Expenditures 525,000
525,000
525,000 544,188
Total Expenditures
525,000 - 525,000
525,000 544,188
19,188 115.4%
19,188 103.7%
19,188 103.7%
Beginning Fund Balance
1,345,636 1,345,636 1,332,799
Change in Fund Balance 3,000 - 3,000 (525,920)
Ending Fund Balance $ 1,348,636 $ 1,348,636 $ 806,879
34
INFORMATIONAL MEMO
PAGE 23
City of Tukwila
Residential Streets Fund
as of June 30, 2023
Annual
Budget
Budget
Amendments
(Consensus)
Revised
Annual
Budget
Year to Date
Actual
Variance
Dverl(Under) % of Annual
Annual Budget Budget
REVENUE:
Solid Waste Utility Tax
Grant Revenues
State Entitlements
650,000
4,033,000
268,800
650,000
4,033,000
268,800
139.661
(650,000)
(4,033,000)
(129,139)
0_0%
0.0%
52.0 %
Total Operating Revenues
4,951,800
4,951,800
139,661 (4,812,139)
2.8%
Investment Earnings
Transfers In
1,000
400,000
1,000
400,000
13,828
12,828
138 (399,862)
1382.8%
0_0%
Total Non -Operating Revenues
401,000
401,000
13,966 (387, 034)
3.5%
Tata! Revenues
5,352,800
5,352,800
153, 627 (5,199,173)
2.9%
PROJECTS
Traffic CalminglResidental Safety
53rd Ave S
42nd Ave 5 Phase III (SC Blvd-160)
5 152nd St Safe Routes to School
46th Ave 5 Safe Routes to School
5 119th St Bridge/42nd Ave S
650,000
154,000
333,000
4,015,000
510,000
250,000
650,000
154,000
333,000
4,015,000
510,000
250,000
48,935
105,168
121,370
15,866
(601,065)
(48,832)
(211,630)
(3,999,134)
(510,000)
7,000 (243,000)
7.5%
68.3%
36.4%
0.4%
0.0%
2.8%
Total Project Expenditures
5,912,000
5,912,000
298,340 (5,613,660)
5.0 %
Beginning Fund Balance
Change in Fund Balance
Ending Fund Balance
847,903
(559, 200)
$ 288,703
847,903
734,407
(559, 200) (144,712)
$ 288, 703 $ 589,694
35
INFORMATIONAL MEMO
PAGE 24
City of Tukwila
Arterial Street Fund
as of June 30, 2023
Budget Revised
Annual Amendments Annual
Budget (Consensus) Budget
Variance
Year to Date Overi(Under) % of Annual
Actual Annual Budget Budget
REVENUE:
Solid Waste Utility Tax 490,000 - 490,000 632,612 142,612 129.1 %
Parking Tax 600,000 - 600,000 386,269 (213,731) 64.4%
Real Estate Excise Tax (BEET) 500,000 - 500,000 93,182 (406,818) 18.6%
Permits - - - 797 797 0.0%
Franchise Fees 75,000 - 75,000 - (75,000) 0.0%
Grant Revenues 2,779,000 - 2,779,000 55,049 (2,723,951) 2.0%
State Entitlements 144,800 - 144,800 71,662 (73,138) 49.5%
Traffic Impact Fees 200,000 - 200,000 145,581 (54,419) 72.8%
Fines and Penalties - - - 10,655 10,655 0.0%
Concurrency Fees 80,000 - 80,000 115,334 35,334 144.2%
Total Operating Revenues 4,868,800 - 4,868,800 4,541,140 (3,357,660) 31.0%
Investment Earnings
5,000 - 5,000
Total Non -Operating Revenues 5,000
5,000
121,669 116,669 2433.4%
121,669 116,669 2433.4%
Total Revenues 4,873,800 - 4,873,800 f,632,809 (3,240,991) 33.5%
PROJECTS
Salaries & Benefits (Overhead) 162,662 - 162,662 80,419 (82,243) 49.4%
Wetland Monitoring 60,000 - 60,000 3,237 (56,763) 5.4%
Annual Traffic Signals 130,000 - 130,000 43,205 (86,795) 33.2%
Annual Traffic Counts - - - 4,500 4,500 0.0%
Transporation Element of Comp Plan 300,000 - 300,000 83,466 (216,534) 27.8%
42nd Ave 5 Bridge Replacement 1,500,000 - 1,500,000 565,109 (934,891) 37.7%
Overlay & Repair 1,400,000 - 1,400,000 199,597 (1,200,403) 14.3%
Bridge Inspections 200,000 - 200,000 34,016 (165,984) 17.0%
ADA Improvements 100,000 - 100,000 306 (99,694) 0.3%
Allentown Truck Reroute 900,000 - 900,000 140,861 (759,139) 15.7%
Green River Trail Improvements 1, 297, 000 - 1,297,000 87,292 (309,708) 6.7%
S 144th St Bridge - Sidewalks - 261 261 0.0%
W Valley Hwy (I-405-Strander) - - - 696,001 1,093,001 0.0%
Public Records Requests - 86 86 0.0%
Southcenter Blvdl65th Ave Signal 100,000 - 100,000 - (100,000) 0.0%
Total Project Expenditures 6,149, 662 - 6,149, 662 f,938,355 (2, 914, 307) 31.5%
Beginning Fund Balance 6,570,879 6,570,879
Change in Fund Balance (1,275,862) - (1,275,862)
Ending Fund Balance S 5,295,017 S 5,295,017
5,534,493
(305,546)
S 5,228,946
36
INFORMATIONAL MEMO
PAGE 25
City of Tukwila
Land Acq., Rec. & Park Devlpmn
as of June 30, 2023
Budget Revised Variance
Annual Amendments Annual Year to Date Overi(Under) % of Annual
Budget (Consensus) Budget Actual Annual Budget Budget
REVENUE:
Property Tax $ 165,000 $ - $ 165,000 $ 128,923 $ (36,077) 78.1 %
Real Estate Excise Tax (REET) 150,000 - 150,000 36,224 (113,776) 24.1%
Park Impact Fees 100,000 - 100,000 33,733 (66,267) 33.7%
Total operating Revenues
41.5,000 - 415,000
198,880 (216,120) 47.9%
Investment Earnings 8,000 - 8,000 74,344 66,344 929.3%
Transfers In 64,250 - 64,250 (64,250) 0.0%
Total Non -Operating Revenues 72,250 - 72,250 74,344 2,094 102.9%
Total Revenues 487,250 - 487,250 273,224 (214, 026) 56.1 %
PROJECTS
Art Projects 64,250 - 64,250 3,825 (60,425) 6.0%
Park Improvements 742,000 - 742,000 33,733 (708,267) 4.5%
Parks Maintenance - - - 91,692 91,692 0.0%
Multipurpose Trails 125,000 - 125,000 (125,000) 0.0%
Total Project Expenditures
931,250 - 931,250
129,250 (802, 000) 13.9%
Beginning Fund Balance 3,751,186
Change in Fund Balance (444,000)
Ending Fund Balance $ 3,307,186
3,751,186
(444, 000)
3,069,803
143,974
$ 3,307,186 $ 3,213,777
37
INFORMATIONAL MEMO
PAGE 26
City ❑f Tukwila
Urban Renewal
as of June 30, 2023
Budget Revised Variance
Annual Amendments Annual Year -to -Date Year t0 Date Over/(Under) % OtAnnual
Budget (Consensus) Budget Budget Actual Annual Budget Budget
REVENUE:
Total Operating Revenues - - - 0 0%
Investment Earnings
Sale of Capital Assets
1.350.000 - ' 350 000
36.565 36.565
0 0%
(296.496) (1.646 496) -22 0%
Total Non -Operating Revenues 1.350.000
1.350 000
(259.931) (1.609.931) -19.3%
Total Revenues
1.350.000 - 1.350, 000
(259, 931) (1.609.931) -19.3%
EXPENDITURES:
wales - 3.927 3.927 0 0%
Total Operating Expenditures - - - - 3.927 3.927 0 0%
Transfers Out
300.000 - 300000 - - (300.000) 0.0%
Total Non operating Expenditures 300.000
300.000
(300.000) ❑.0%
Total Expenditures
300,000 - 300,000 - 3.927 (296,073) 1 3%
Beginning Fund Balance 1.183.800
Change in Fund Balance 1,050,000
Ending Fund Balance S 2.233.800
1.183.800 1.404.242
1.050,000 (263.858)
5 2.233.800 S 1.140,384
38
INFORMATIONAL MEMO
PAGE 27
City of Tukwila
General Governmnt Improvements
as of June 30, 2023
Budget Revised Variance
Annual Amendments Annual Year to Date Cver!(Under) % of Annual
Budget (consensus) Budget Actual Annual Budget Budget
REVENUE:
Grant Revenues
1,800,000 - 1,800,000
(1,800,000) 0.0%
Total Operating Revenues 1,808,088 - 1,880,808 - (1,800,000) OE O%
Investment Earnings 1,000 - 1,000 11,781 10,781 1178.1%
Transfers In
100,000 - 100,000
(100,000) 0.0%
Total Non -Operating Revenues 101,000
101,000 11,781
(89, 219) 11.7%
Total Revenues 1,901,000 - 1,901,000 11,781 (1,889,219) 0.6%
PROJECTS
Citywide Facilities Plan
TC HVAC Replacement
City Hall Siding Repairs
340,000 - 340,000
2,000,000
2,000,000
133,850
(340,000)
(2,000,000)
133,850
0.0%
0.0%
0.0%
Total Project Expenditures
2,340,000 - 2,340,000
133, 850 (2, 206,150) 5.7%
Beginning Fund Balance 444,128 444,128 553,386
Change in Fund Balance (439,000) - (439,000) (122,069)
Ending Fund Balance $ 5,128 $ 5,128 $ 431,317
39
INFORMATIONAL MEMO
PAGE 28
City of Tukwila
Fire Improvements
as of June 30, 2023
REVENUE:
Fire Impact Fees
Budget Revised
Annual Amendments Annual Year -to -Date
Budget (consensus) Budget Budget
300,000
300,000 150,000
Total Operating Revenues 300,000
300,000 150,000
Variance
Year to Date Over/(Under) % of Annual
Actual Annual Budget Budget
19,852
(280,148) 6.6%
19,852 (280,148) 6.6%
Total Non -Operating Revenues - - - - - - 0.0%
Total Revenues 300,000
300,000 150,000
EXPENDITURES:
/ 9, 852 (280,148) 6.6%
Total Operating Expenditures - - - - - - 0.0%
Transfers Out
300,000 - 300,000
Tote!NonOperatrng Expenditures 300,000
300,000
Total Expenditures
300,000 - 300,000
Beginning Fund Balance
Change in Fund Balance
Ending Fund Balance
(300,000) 0.0%
(300,000) 0.0%
(300,000) 0.0%
19,852
$ 19,852
40
INFORMATIONAL MEMO
PAGE 29
City of Tukwila
Public Safety Plan
as of June 30, 2023
Budget Revised
Annual Amendments Annual Year -to -Date
Budget (Consensus) Budget Budget
REVENUE:
Real Estate Excise Tax (REET)
Fire Impact Fees
Variance
Year to Date Over/(Under) % of Annual
Actual Annual Budget Budget
500,000 - 500,000 397,276 55,958 (443,042) 11.4%
300,000 - 300,000
Total Operating Revenues 800,000
(300,000) 0.0%
800,000 397,276 56,958 (143,042) 7.1%
Investment Earnings
Transfers In
300,000 - 300,000
Total Non -Operating Revenues 300,000
23,468 23,468 0.0%
(300,000) 0.0%
300,000 - 23,468
Total Revenues 1,100, 000
(276,532) 7.8%
1,100, 000 397,276 80,426 (1,019,574) 7.3%
EXPENDITURES:
Total Operating Expenditures - - - - - - 0.0%
Transfers Out
1,319,019 - 1,319,019
Total NonOperating Expenditures 1, 319, 019
1,319,019
Total Expenditures
1,319,019 - 1,319,019
Beginning Fund Balance
Change in Fund Balance
Ending Fund Balance
538,557 538,557
(219, 019) - (219, 019)
$ 319,538 $ 319,538
(1,319,019} 0.0%
(1,319,019) 0.0%
(1,319,019) 0.0%
991,865
80,426
$ 1,072,291
41
INFORMATIONAL MEMO
PAGE 30
City of Tukwila
City Facilities
as of June 30, 2023
Budget Revised
Annual Amendments Annual
Budget (Consensus) Budget
REVENUE:
Variance
Year to Date Overi(Under) % of Annual
Actual Annual Budget Budget
Total Operating Revenues - - - - - 0.0%
Investment Earnings 1,000
Transfers In
1,000 24,163
2,140, 000 - 2,140, 000
Total Non -Operating Revenues 2,141, 000
2,141, 000 24,163
Total Revenues 2,141, 000
2,141, 000 24,163
PROJECTS
Public Works Shops
Minkler Improvements
2,500,000
2,500,000 1,410,023
200,000 - 200,000
Total Project Expenditures 2,700,000
2,700,000 1,410,923
Beginning Fund Balance 2,274,324 2,274,324
Change in Fund Balance (559,000) - (559,000)
Ending Fund Balance $ 1,715,324 $ 1,715,324
23,163 2416.3%
(2,140,000) 0.0%
(2,116,837) 1.1%
(2,116,837) 1.1%
(1,089,077)
(200,000)
56.4%
0.0%
(1, 289, 077) 52.3%
1,959,366
(1,386,760)
$ 572, 606
42
INFORMATIONAL MEMO
PAGE 31
City of Tukwila
Water Utility Fund
as of June 30, 2023
Budget Revised
Annual Amendments Annual Year -to -Date
Budget (Consensus) Budget Budget
REVENUE:
Water Sales
Security Revenue
Interest on Receivables
Variance
Year to Date Overl(Under) % of Annual
Actual Annual Budget Budget
7,647,000 - 7,647,000 3,480,375 3,446,861 (4,200,139)
6,149 6,149
21,000 - 21,000 10,500 5,491 (15, 509)
Total Operating Revenues
7,668,000 7,668,000
3,490,875 3,458,502
Investment Earnings 60,000
60,000 30,000
Total Non -Operating Revenues 60,000
60,000 30,000
Total Revenues 7,728,000
45.1%
0.0%
26.1 %
(4,209,498) 45.1 %
88,769 28,769 147.9%
88, 769 28, 769 147.9%
7,728,000 3,520,875 3,547,271 (4,180,729) 45.9%
EXPENDITURES:
Salaries & Wages 707,380 - 707,380 353,690 347,413 (359,966) 49.1 %
Benefits 274,851 - 274,851 137,425 155,331 (119,519) 56.5%
Supplies 29,000 - 29,000 14,500 12,017 (16,983) 41.4%
Repair & Maintenance Supplies 115,500 - 115,500 57,750 37,188 (78,312) 32.2%
Small Tools 14,000 - 14,000 7,000 4,695 (9,305) 33.5%
Technology Supplies 1,000 - 1,000 500 396 (604) 39.6%
Utility Fund Supplies 2,773,243 - 2,773,243 1,236,621 1,652,764 (1,120,479) 59.6%
Professional Services 115,494 - 115,491 77,741 150,764 35,273 130.5%
Communications 8,000 - 8,000 4,000 3,640 (4,360) 45.5%
Professional Development 12,000 - 12,000 6,000 9,986 (2,014) 83.2%
Advertising - - - - 712 712 0.0%
Rentals 1,600 - 1,600 800 1,782 182 111.4%
Technology Services 15,000 - 15,000 7,500 17,051 2,051 113.7%
Utilities 46,600 - 46,600 23,300 13,730 (32,870) 29.5%
Repairs & Maintenance Services 94,976 - 94,976 47,488 308,506 213,530 324.8%
Other Expenses 1,131, 750 - 1,131, 750 550,875 567,018 (564,732) 50.1 %
Total Operating Expenditures 5,340,390
5,340,390 2,525,190
3,282, 994 (2, 057, 397) 61.5%
Other Capital Improvements 50,000 - 50,000 25,000 - (50,000) 0.0%
Construction Projects 1,880,000 - 1,880,000 940,000 (1,880,000) 0.0%
Principal 122,891 - 122,891 80,625 80,625 (42,266) 65.6%
Interest Expense 4,929 - 4,929 2,868 2,868 (2,062) 58.2%
Transfers Out 1,052,804 - 1,052,804 518,902 178,902 (873,902) 17.0%
Indirect Cost Allocation 740,347 - 740,347 370,176 370,176 (370,171) 50.0%
Total NonOperating Expenditures 3,850,972
3,850,972 1,937,571
632, 571 (3, 218, 400) 16.4%
Tote! Expenditures 9,191, 362 - 9,191, 362 4,462,762 3,915,565 (5,275, 797) 42.6%
Beginning Fund Balance
Change in Fund Balance
Ending Fund Balance
4,690,562 4,690,562
(1,463,362) - (1,463,362)
$ 3,227,200 $ 3,227,200
5,170,176
(368,295)
$ 4,801,881
43
INFORMATIONAL MEMO
PAGE 32
City of Tukwila
Sewer Utility Fund
as of June 30, 2023
Budget Revised
Annual Amendments Annual Year -to -Date
Budget (Consensus) Budget Budget
REVENUE:
Sewer Sales
Interest on Receiavables
Variance
Year to Date Over/(Under) % of Annual
Actual Annual Budget Budget
10, 802, 300 - 10, 802, 300 5,401,150 4,859,923 (5,942,377)
30,000 - 30,000 15,000 23,391 (6,609)
Total Operating Revenues
10, 832, 300 - 10, 832, 300
5,416,150 4,883,314
Investment Earnings 50,000
45.0 °%
78.0 °%
(5,948,986) 45.1 %
50,000 25,000 229,411 179,411 458.8 %
Total Non -Operating Revenues 50,000
50,000
25,000 229,411
Total Revenues 10, 882, 300
179,411 458.8 %
10, 882, 300 5,441,150 5,112, 725 (5,769,575) 47.0 %
EXPENDITURES:
Salaries & Wages 947,190 - 947,190 473,595 419,811 (527,379) 44.3%
Benefits 340,550 - 340,550 170,276 182,191 (158,360) 53.5%
Supplies 6,200 - 6,200 3,100 4,030 (2,170) 65.0%
Repair & Maintenance Supplies 17,600 - 17,600 8,800 3,953 (13,647) 22.5%
Small Tools 5,000 - 5,000 2,500 3,076 (1,924) 61.5%
Technology Supplies 2,500 - 2,500 1,250 - (2,500) 0.0%
Utility Fund Supplies 5,525,960 - 5,525,960 2,762,980 2,045,613 (3,480,347) 37.0%
Professional Services 253,437 - 253,437 141,187 134,942 (118,495) 53.2%
Communications 7,000 - 7,000 3,500 1,922 (5,078) 27.5%
Professional Development 5,000 - 5,000 2,500 892 (4,108) 17.8%
Advertising - - - - 70 70 0.0%
Rentals 24,916 - 24,916 12,458 11,466 (13,450) 46.0%
Technology Services 15,000 - 15,000 7,500 18,341 3,341 122.3%
Utilities 50,430 - 50,430 25,215 21,443 (28,987) 42.5%
Repairs & Maintenance Services 1,127,567 - 1,127,567 388, 781 32,792 (1,094,775) 2.9%
Other Expenses 1, 342,930 - 1,342,930 671,465 638,701 (704,229) 47.6%
Total Operating Expenditures 9,671,281
9,671,281
4,675,107 3,519,243
(6,152, 038) 36.4%
Construction Projects 1,300,000 - 1,300,000 433,333 - (1,300,000) 0.0%
Principal 334,223 - 334,223 233,436 233,436 (100,787) 69.8%
Interest Expense 13,813 13,813 8,897 8,897 (4,916) 64.4%
Transfers Out 605,949 605,949 289,975 99,975 (505,975) 16.5%
Indirect Cost Allocation 623, 733 - 623, 733 311,868 311,868 (311,865) 50.0%
Total NonOperating Expenditures 2,877, 719
2,877,719
1,277,510 654,176
Total Expenditures
12, 549, 000 - 12, 549, 000
(2,223,543) 22.7%
5,952,616 4,173,419
Beginning Fund Balance
Change in Fund Balance
Ending Fund Balance
11, 742, 027
0,666,700)
11, 742, 027
(1,666,700)
$ 10,075,327 $ 10,075,327
(8,375,581) 33.3%
12,278,125
939,306
$ 13,217,431
44
INFORMATIONAL MEMO
PAGE 33
City of Tukwila
Foster Golf Course
as of June 30, 2023
Budget Revised Variance
Annual Amendments Annual Year -to -Date Year to Date Overl(Under) %ofAnnual
Budget (Consensus) Budget Budget Actual Annual Budget Budget
REVENUE:
Gambling & Excise Taxes 3,000 - 3,000 - - (3,000) 0.0%
Greens Fees 1,412,500 - 1,412,500 634,919 836,484 (576,016) 59.2%
General Government Revenue 145,000 - 145,000 65,178 89,247 (55,753) 61.5%
Culture and Recreation Fees 2,000 - 2,000 899 197 (1,803) 9.9%
Other Revneue 10, 000 - 10,000 4,495 21,025 11,025 210.3%
Total Operating Revenues 1,572,500
1,572,500 705,490 946,953 (625, 547) 60.2%
Investment Earnings 2,000 - 2,000 899 33,269 31,269 1663.5%
Rent & Concessions 420,000 - 420,000 188, 790 205,280 (214,720) 48.9%
Transfers In 300,000 - 300,000 150,000 150,000 (150,000) 50.0%
Sale of Capital Assets - - - - 12,800 12,800 0.0%
Total Non -Operating Revenues 722,000
722,000 339,689
401,349 (320, 651) 55.6%
Total Revenues
2,294,500 - 2,294,500
1,045,179 1,348,303
(946,197) 58.8%
EXPENDITURES:
Salaries & Wages 931,642 - 931,642 465,821 402,594 (529,048) 43.2%
Benefits 372,040 - 372,040 186,020 181,133 (190,907) 48.7%
Supplies 4,250 - 4,250 2,125 3,338 (912) 78.5%
Repair & Maintenance Supplies 83,500 - 83,500 59,167 81,594 (1,906) 97.7%
Resale Supplies 96,500 - 96,500 43,377 64,129 (32,371) 66.5%
Small Tools 4,500 - 4,500 2,500 87,527 83,027 1945.0%
Fleet Supplies 36,000 - 36,000 16,182 18,258 (17,742) 50.7%
Professional Services 32,575 32,575 30,950 53,648 21,073 164.7%
Communications 4,900 - 4,900 2,450 5,268 368 107.5%
Professional Development 1,935 - 1,935 1,735 1,920 (15) 99.2%
Advertising 5,000 - 5,000 2,500 3,476 (1,524) 69.5%
Rentals 39,000 - 39,000 19,625 17,683 (21,317) 45.3%
Technology Services 4,000 - 4,000 - - (4,000) 0.0%
Utilities 82, 700 - 82, 700 64, 221 56,745 (25,955) 68.6%
Repairs & Maintenance Services 34,500 - 34,500 17,250 109,335 74,835 316.9%
Other Expenses 30,520 - 30,520 14,548 36,265 5,745 118.8%
Total Operating Expenditures 1,763,562
1, 763,562
928,470 1,122, 912
(640, 650) 63.7%
Other Capital Improvements 230,000 - 230,000 - 4,372 (225,628) 1.9%
Machinery & Equipment 100,000 - 100,000 - - (100,000) 0.0%
Indirect Cost Allocation 219,309 219,309 109,656 109,656 (109,653) 50.0%
Tote! NonOperating Expenditures 549,309
549,309
109,656 114,028
(435,281) 20.8%
Total Expenditures
2,312,871 - 2,312,871
1,038,126 1,236,940
(1,075,931) 53.5%
Beginning Fund Balance 1,505,043
Change in Fund Balance (18,371)
Ending Fund Balance $ 1,486,672
1, 505, 043 1,468,130
(18,371) 111,362
$ 1,486,672 $ 1,579,493
45
INFORMATIONAL MEMO
PAGE 34
City of Tukwila
Surface Water Utility Fund
as of June 30, 2023
Budget Revised Variance
Annual Amendments Annual Year -to -Date Year to Date Over/(Under) % of Annual
Budget (Consensus) Budget Budget Actual Annual Budget Budget
REVENUE:
Surface Water Sales
Grant Revenues
Other Revenue
7,717,500 - 7,717,500 7,717,500 7,767,059 49,559 100.6%
2,176, 000 - 2,176, 000 1,088,000 44,631 (2,131, 369) 2.1 %
1, 444,000 - 1,444,000 722,000 14,738 (1,429,262) 1.0 %
Total Operating Revenues
11,337,500 - 11,337,500 9,527,500 7,826,428 (3,511,072) 69.0%
Investment Earnings
30,000 - 30,000 15,000 134,650 104,650 448.8%
Total Non -Operating Revenues
30,000 - 30,000 15,000 134,650 104,650 448.8 %
Total Revenues
11, 367, 500 - 11,367,500 9,542,500 7,961,078 (3, 406, 422) 70.0 %
EXPENDITURES:
Salaries & Wages 1,555,045 - 1,555,045 777,524 598,988 (956,057) 38.5%
Benefits 700,378 - 700,378 350,189 281,075 (419,303) 40.1%
Supplies 20,300 - 20,300 10,150 12,714 (7,586) 62.6%
Repair & Maintenance Supplies 17,500 - 17,500 8,750 9,076 (8,424) 51.9%
Small Tools 6,500 - 6,500 3,250 3,860 (2,640) 59.4%
Technology Supplies 500 - 500 250 1,604 1,104 320.8%
Professional Services 4,103,137 - 4,103,137 2,066,037 324,744 (3,778,393) 7.9%
Communications 7,100 - 7,100 3,550 4,578 (2,522) 64.5%
Professional Development 7,990 - 7,990 3,995 2,686 (5,304) 33.6%
Advertising - - - - 739 739 0.0%
Rentals 4,000 - 4,000 2,000 8 (3,992) 0.2%
Technology Services 3,000 - 3,000 1,500 15,740 12,740 524.7%
Utilities 90,685 - 90,685 49,343 14,327 (76,358) 15.8%
Repairs & Maintenance Services 59,000 - 59,000 29,500 21,422 (37,579) 36.3%
Other Expenses 862,475 - 862,475 818,613 835,401 (27,074) 96.9%
Total Operating Expenditures 7,437,610 - 7,437,610 4,124,650 2,126,961 (5,310,649) 28.6%
Other Capital Improvements 900,000 - 900,000 450,000 - (900,000) 0.0%
Construction Projects 1,687,000 - 1,687,000 843,500 9,680 (1,677,320) 0.6%
Principal 278,863 - 278,863 259,356 259,356 (19,507) 93.0%
Interest Expense 4,497 - 4,497 3,545 3,545 (952) 78.8%
Transfers Out 1,441,612 - 1,441,612 717,306 247,306 (1,194,306) 17.2%
Indirect Cost Allocation 659,842 - 659,842 329,922 329,922 (329,920) 50.0%
Total NonOperating Expenditures 4,971,813 - 4,971,813 2,603,629 849,809 (4,122, 005) 17.1 %
Total Expenditures
12, 409, 424 - 12, 409, 424 6,728, 279 2,976,770 (9,432,654-) 24.0 %
Beginning Fund Balance
Change in Fund Balance
5,944,369 5,944,369
(1, 041, 924) - (1,041,924)
Ending Fund Balance $ 4,902,446
7,140,321
4,984,308
$ 4,902,446 $ 12,124, 628
46
INFORMATIONAL MEMO
PAGE 35
City of Tukwila
Equipment Rental
as of June 30, 2023
REVENUE:
Transportation Revenue
Sale of Scrap
Budget Revised
Annual Amendments Annual Year -to -Date
Budget (Consensus) Budget Budget
2,056,241 - 2,056,241 1,028,112
Tote! Operating Revenues
2,056,241 - 2,056,241
Variance
Year to Date Over/(Under) % of Annual
Actual Annual Budget Budget
1,028,112
85
1,028,112 1,028,196
Investment Earnings 20,000
Sale of Capital Assets 161,750
(1,028,130)
85
50.0 %
0.0%
(1,028,045) 50.0 %
20,000 10,000 97,797
77,797 489.0%
161,750 80,875 214,403 52,653 132.6%
Total Non -Operating Revenues 181,750
181,750
90, 875 312,200
Total Revenues 2,237,991
130,450 171.8 %
2, 237, 991 1,118, 987 1,340,396 (897, 595) 59.9%
EXPENDITURES:
Salaries & Wages 476,273 - 476,273 238,137 151,858 (324,415) 31.9%
Benefits 227,102 - 227,102 113, 551 78,605 (148,497) 34.6%
Supplies 3,350 - 3,350 1,675 1,097 (2,253) 32.7%
Repair & Maintenance Supplies - - - - 643 643 0.0%
Small Tools 10,750 - 10,750 5,375 3,733 (7,017) 34.7%
Technology Supplies 6,200 - 6,200 3,100 99 (6,101) 1.6%
Fleet Supplies 710,000 - 710,000 355,000 309,998 (400,002) 43.7%
Professional Services 102,100 - 102,100 100,050 101,687 (413) 99.6%
Communications 5,000 - 5,000 2,500 2,322 (2,678) 46.4%
Professional Development 5,850 - 5,850 2,925 227 (5,623) 3.9%
Advertising - - - - 50 50 0.0%
Rentals 1,500 - 1,500 750 141,517 140,017 9434.5%
Technology Services 10,500 - 10,500 5,250 2,201 (8,299) 21.0%
Utilities 4,000 - 4,000 2,000 287 (3,713) 7.2%
Repairs & Maintenance Services 153, 771 - 153, 771 76, 883 118,363 (35,408) 77.0%
Other Expenses 500 - 500 250 - (500) 0.0%
Total Operating Expenditures 1,716,896
1, 716, 896 907,446 912,687 (804, 209) 53.2%
Machinery & Equipment
1,143, 556 - 1,143, 556
Indirect Cost Allocation 350,392
571, 778 18,311
350,392 175,194 175,194
Total NonOperating Expenditures 1,493,948
1,493,948 746,972
Total Expenditures
3,210,844 - 3,210,844
(1,125,245)
(175,198)
1.6%
50.0%
193,505 0,300,443) 13.0 %
1,654,418 1,106,192
Beginning Fund Balance
Change in Fund Balance
Ending Fund Balance
4,322,760 4,322,760
(972,853) - (972,853)
$ 3,349,907 $ 3,349,907
(2,104,653) 34.5%
4,277,357
234,205
$ 4,456,562
47
INFORMATIONAL MEMO
PAGE 36
City of Tukwila
Insurance - Active Employees
as of June 30, 2023
Budget Revised
Annual Amendments Annual Year -to -Date
Budget (Consensus) Budget Budget
REVENUE:
Variance
Year to Date Over/(Under) % of Annual
Actual Annual Budget Budget
Total Operating Revenues - - - - - - 0.0%
Investment Earnings 6,000 - 6,000 3,000 95,488 89,486 1591.4%
Employee Trust Contributions 294,885 - 294,885 147,443 84,342 (210,543) 28.6%
Employer Trust Contributions 5,903,457 - 5,903,457 2,951,729 2,795,102 (3,108,355) 47.3%
Total Non -Operating Revenues 6,204,342
6,204,342 3,102,171
Total Revenues 6,204,342
6,204,342 3,102,171
EXPENDITURES:
Insurance Program Costs
Supplies
Professional Services
Other Expenses
5,750,222
100, 000
21,000
5,750,222 2,875,111
100,000 50,000
21,000 10,500
Total Operating Expenditures 5, 871, 222
5,871,222 2, 935, 611
Indirect Cost Allocation 189, 639
189, 639 94,818
Total NonOperating Expenditures 189, 639
189,639
2,974,930 (3,229,412) 47.9%
2,974,930 (3,229,412) 47.9%
2,732,626 (3,017,596) 47.5%
303 303 0.0%
31,331 (68,669) 31.3%
(21,000) 0.0%
2,764,260 (3,1 06, 962} 47.1 %
94,818 (94,821) 50.0%
94,818 94,818
Total Expenditures 6,060,861
6,060,861 3,030,429
Beginning Fund Balance
Change in Fund Balance
Ending Fund Balance
764,171 764,171
143,481 - 143,481
$ 907,652 $ 907,652
(94,821) 50.0%
2,859,078 (3,201,783) 47.2%
2,371,697
115,853
$ 2,487,550
48
INFORMATIONAL MEMO
PAGE 37
City of Tukwila
Insurance - LEOFF I Retirees
as of June 30, 2023
Budget Revised Variance
Annual Amendments Annual Year -to -Date Year to Date Overi(Under) % of Annual
Budget (consensus) Budget Budget Actual Annual Budget Budget
REVENUE:
Total Operating Revenues - - - - - - 0.0%
Investment Earnings
500 - 500 250 3,577 3,077 715.5%
Employer Trust Contributions 350,000
350,000 175,000 159,825
Total Non -Operating Revenues 350,500
350,500 175,250
Total Revenues 350,500
350,500 175,250
(190,175) 45.7%
163,403 (187,097) 46.6%
163,403 (187,097) 46.6%
EXPENDITURES:
Insurance Program Costs 426,296 - 426,296 208, 782 249,094 (177,202) 58.4 %
Professional Services 5,000 5,000 2,500 (5,000) 0.0%
Other Expenses 500 - 500 250 - (500) 0.0%
Tote! Operating Expenditures 431, 796
431,796 2/1,532
Indirect Cost Allocation 12,642
12,642 6,324
Total NonOperating Expenditures 12,642
12,642
249,094 (182, 702) 57.7%
6,324 (6,318) 50.0%
6,324 6,324
Total Expenditures 444,438
(6,3/8) 50.0%
444,438 217,856 255,418 (189,020) 57.5%
Beginning Fund Balance 258,737
Change in Fund Balance (93,938)
258,737 174,554
(93, 938) (92,015)
Ending Fund Balance $ 164,799 $ 164,799 $ 82,539
49
INFORMATIONAL MEMO
PAGE 38
City of Tukwila
Firemen's Pension Fund
as of June 30, 2023
Budget Revised
Annual Amendments Annual Year -to -Date
Budget (Consensus) Budget Budget
REVENUE:
Fire Insurance Premium Tax 74,000 - 74,000 74,000
Total Operating Revenues 74,000
74,000 74,000
Investment Earnings 1,500
Variance
Year to Date Over/(Under) % of Annual
Actual Annual Budget Budget
86,708
12,708 117.2%
86,708 12, 708 117.2%
1,500 750 35,491 33,991 2366 0%
Total Non -Operating Revenues 1,500
1,500 750 35, 491 33, 991 2366 0 %
Total Revenues
75,500 - 75,500
74,750 122,199
46,699 161.9%
EXPENDITURES:
Benefits 60,000 - 60,000 - - (60,000) 0.0%
Professional Services 2,000 - 2,000 2,000 - (2,000) 0.0%
Total Operating Expenditures 62,000
62,000 2,000
(62, 000) 0.0%
Total NonOperating Expenditures - - - - - - 0.0%
Total Expenditures 62,000
62,000 2,000
Beginning Fund Balance
Change in Fund Balance
Ending Fund Balance
1,543,370 1,543,370
13,500 - 13,500
$ 1,556,870 S 1.556, 870
(52,000) 0.0%
1,566,108
122,199
$ 1,688,306
50
City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Finance & Governance Committee
FROM: Tony Cullerton, Deputy Finance Director
CC: Mayor Ekberg
DATE: October 9, 2023
SUBJECT: July 2023 General Fund Departmental Budget-to-Actuals Report
Summary
The purpose of the July 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 July 2023 report
is based on financial data available as of October 2, 2023, for the period ending July 31, 2023.
Expenditures
General Fund departmental expenditures totaled $42.1 million through July, which is $1.8 million
below the allocated budget of $43.9 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 July was $45.1 million,
which is below the allocated budget by $2 million. However, due to ongoing labor negotiations,
the two million dollars under budget does not represent savings as retro pays will be paid out
later this year.
Allocated Budget
As of the end of July, all departments except Administrative Services are operating within their
allocated budgets. The overage in Administrative Services is directly related to the Private LTE
project that will be reimbursed by a State grant and will be included in year-end budget
amendments.
Budget to Actual (% Expended)
When comparing YTD spending to the percent of year completed (58.30%), Administrative
Services, Fire, and PW/Streets Maintenance finished the month above 58.3%. Administrative
Services is a result of the Private LTE project. Both Fire and PW Dept/Streets Maintenance are
under their allocated budget, suggesting that the increase over the % Expended expectation is
due to previously anticipated, approved, and budgeted expenditures. In the case of Fire, the
1
51
INFORMATIONAL MEMO
Page 2
increase is Fire Admin/Insurance liability. The increase in PW Dept/Streets Maintenance is
attributed to the Kennedy Cottage demo and Facilities Maintenance Insurance — Property.
2023 Compared to 2022
Several departments reported increases greater than 5% and $50,000 when compared to the
previous year. However, most departments are within their budget allocations and generally
speaking, hovering around 58% of % Expended. Mayor's Office is up $112,137 (9.1%) over last
year. Increases are Government Affairs, Special Matters (legal), and Tuition. Administrative
Services has been previously explained as the computer/laptop purchases for the Chromebooks,
related to the Private LTE project. These expenditures will be reimbursed by a State grant.
Rec/Parks Maintenance is up $230,303 (8.8%) over the same period last year. The major areas
of increase include:
• Salaries/Extra Labor/Instructors - Return to work over the prior year
• Professional Services Safety/Security - Parks Security
Community Development reported an increase of $142,779 (5.9%). The primary project is with
the Planning division, the Middle Housing project - Professional Services - Makers Architecture.
Police is up $1.4 million (13.4%) over the prior year. Major cost increases have been previously
reported in the prior months:
• Salaries
• Dispatch
• Jail Services
• Software Maintenance contract
The increase in Fire is attributable to the move to the RFA. This has been well documented all
year.
2
52
INFORMATIONAL MEMO
Page 3
Departmental Variances
Year to Date Department Expenditures Through July 2023:
BUDGET
ACTUAL
2023
2023
2021
2022
2023
Allocated Budget
vs Actual
%
Expended
$ Change % Change
DEPARTMENT
Annual
Allocated
OVER/(UNDER)
2022/2023
City Council
384,889
216,268
195,849
202,311
217,668
1,399
56.6%
15,357
7.6%
Mayor's Office
2,502,666
1,463,719
1,131,492
1,235,167
1,347,304
(116,415)
53.8%
112,137
9.1%
Administrative Services
5,676,491
3,275,016
2,591,185
2,766,320
4,035,860
760,844
71.1%
1,269,541
45.9%
Finance Department
3,868,642
2,368,178
1,581,042
2,028,578
1,940,953
(427,225)
50.2%
(87,625)
-4.3%
Rec Dept / Parks Maint
5,109,490
3,048,475
2,292,301
2,620,798
2,851,101
(197,374)
55.8%
230,303
8.8%
Community Dev
4,672,314
2,727,413
2,227,288
2,428,165
2,570,945
(156,468)
55.0%
142,779
5.9%
Municipal Court
1,741,340
1,015,782
709,118
900,092
950,048
(65,734)
54.6%
49,956
5.6%
Police Department
22,746,448
13,279,789
9,972,205
10,763,926
12,201,554
(1,078,235)
53.6%
1,437,628
13.4%
Fire Department
14,790,120
11,448,820
7,891,942
8,536,635
11,444,200
(4,620)
77.4%
2,907,565
34.1%
PW Dept/Street Maint
7,574,988
5,029,075
4,105,281
4,475,160
4,558,381
(470,694)
60.2%
83,222
1.9%
Subtotal
69,067,388
43,872,534
32,697,701
35,957,150
42,118,012
(1,754,521)
61.0%
6,160,862
17.1%
Non Departmental
6,688,881
3,282,566
2,731,380
2,683,765
3,032,704
(249,862)
45.3%
348,939
13.0%
Total Expenditures
75,756,269
47,155,100
35,429,081
38,640,915
45,150,716
(2,004,384)
59.6%
6,509,801
16.8%
%of Year 58.3%
Overall General Fund departmental costs increased by 17% over the same period last year. The
majority of increases in expenditures were identified ahead of time and were budgeted for.
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
0 2,000 4,000 6,000 8,000 10,000 12,000 14,000
• Actual Expenditures • Allocated Budget Thousands
3
53
INFORMATIONAL MEMO
Page 4
General Fund by Category
Per ordinance, the City adopts a biennial budget by fund. This is the required level of reporting
for external authoritative sources of oversight such as of the Washington State Auditor's office.
This level of reporting is also utilized for the purposes of debt issuance and by other stakeholders.
For managerial reporting and internal use, the city reports activity at the department level. This
provides more details and additional information used by decision makers within the city and
those charged with governess. In an effort to provide an enhanced level of reporting, additional
information is being provided for activity at the transaction level that reflect an increase of more
than 5% over the prior year AND $50,000, that are part of a Category that is reporting total
activity above the % of Year calculation.
% Expended
The end of July represents the completion of 58% of the year. Total Services finished the month
at 68%. Within Total Services, all accounts are under their allocated budget except Repairs &
Maintenance. Looking closer at Repairs & Maintenance we noted the account is trending $500k
below last year. That being said, the increase over the prior year is PD Fleet Repair &
Maintenance. The amount is only $23k over allocated budget. The increase in Machinery &
Equipment is attributed to Fleet leasing.
4
54
INFORMATIONAL MEMO
Page 5
General Fund
City of Tukwila
General Fund Expenditures
Year -to -Date as of July 31, 2023
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
15,042,426
16,135,259
17,350,565
13,361,749
(1,680,677)
51.8%
(3,988,817)
(23.0%)
Extra Labor
769,106
468,827
65,831
238,047
311,848
(156,979)
40.5%
73,801
31.0%
Overtime
755,184
419,610
1,262,551
1,540,832
883,227
463,618
117.0%
(657,605)
(42.7%)
Holiday Pay
250,000
104,300
72,268
84,116
71,993
(32,306)
28.8%
(12,123)
(14.4%)
FICA
2,110,086
1,230,884
1,021,535
1,125,063
1,104,715
(126,169)
52.4%
(20,349)
(1.8%)
Pension-LEOFF
635,410
401,489
577,157
615,396
386,793
(14,696)
60.9%
(228,602)
(37.1%)
Pension-PERS/PSERS
1,744,919
1,017,869
937,993
848,140
867,820
(150,049)
49.7%
19,680
2.3%
Industrial Insurance
586,183
341,940
539,456
427,734
238,146
(103,794)
40.6%
(189,588)
(44.3%)
Medical & Dental
5,748,432
3,353,252
3,961,355
4,275,551
3,126,126
(227,126)
54.4%
(1,149,424)
(26.9%)
Unemployment
0
0
20,710
15,108
2,076
2,076
-
(13,033)
(86.3%)
Uniform/Clothing
33,290
22,336
1,634
1,511
1,064
(21,272)
3.2%
(448)
(29.6%)
Total Salaries & Benefits
38,419,627
22,402,933
24,595,750
26,522,064
20,355,557
(2,047,376)
53.0%
(6,166,507)
(23.3%)
Supplies
678,334
389,953
282,526
154,883
246,265
(143,687)
36.3%
$91,383
59.0%
Repairs & Maint Supplies
450,010
260,690
112,392
196,721
228,825
(31,864)
50.8%
$32,104
16.3%
Resale Supplies
2,500
1,500
0
93
0
(1,500)
-
($93)
-
Small Tools
213,203
125,119
31,409
35,566
33,164
(91,955)
15.6%
($2,402)
(6.8%)
Technology Supplies
110,798
64,632
21,558
17,871
261,961
197,329
236.4%
$244,090
1,365.8%
Fleet Supplies
7,000
4,083
1,628
3,217
4,074
(9)
58.2%
$858
26.7%
Total Supplies
1,461,845
845,977
449,513
408,351
774,289
(71,687)
53.0%
$365,939
89.6%
Professional Services
21,798,537
15,938,080
3,736,541
4,270,174
15,838,917
(99,162)
72.7%
$11,568,743
270.9%
Communications
440,528
249,664
247,324
250,995
249,179
(485)
56.6%
($1,816)
(0.7%)
Professional Dev
570,359
322,005
255,463
205,016
276,966
(45,039)
48.6%
$71,949
35.1%
Advertising
66,300
40,067
4,501
4,764
11,862
(28,204)
17.9%
$7,099
149.0%
Rentals
1,298,059
676,776
215,154
210,259
542,317
(134,459)
41.8%
$332,058
157.9%
Technology Services
1,031,264
699,865
266,263
429,235
689,788
(10,077)
66.9%
$260,553
60.7%
Utilities
2,244,354
1,780,888
1,685,493
1,739,694
1,730,555
(50,333)
77.1%
($9,139)
(0.5%)
Repairs & Maint Svs.
1,286,418
749,616
1,121,717
1,290,732
772,824
23,209
60.1%
($517,907)
(40.1%)
Miscellaneous
1,012,899
590,567
43,798
347,916
245,673
(344,893)
24.3%
($102,243)
(29.4%)
Total Services
29,748,719
21,047,526
7,576,254
8,748,785
20,358,082
(689,443)
68.4%
11,609,297
132.7%
Capital Outlay -Land
0
0
0
0
0
0
-
0
-
Other Improvements
0
0
0
0
0
0
-
0
-
Machinery & Equipment
420,000
67,500
76,184
277,951
1,082,062
1,014,562
257.6%
804,111
289.3%
Construction Projects
0
0
0
0
39,423
Total Capital Outlay
420,000
67,500
76,184
277,951
1,121,485
1,014,562
267.0%
843,534
303.5%
Transfers Out
5,706,078
2,791,164
2,732,130
2,683,765
2,541,302
(3,164,776)
44.5%
(142,463)
(5.3%)
Total Non Operating Expense
5,706,078
2,791,164
2,732,130
2,683,765
2,541,302
(3,164,776)
44.5%
(142,463)
(5.3%)
Total Expenditures
75,756,269
47,155,099
35,429,831
38,640,915
45,150,716
(4,958,721)
59.6%
6,509,801
16.8%
% of Year
58.3%
5
55
56