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Home My WebLink AboutCOW 2023-11-13 Item 4B - Public Hearing - Ordinance Adopting 2023-2024 Mid-Biennial Budget AmendmentCOUNCIL AGENDA SYNOPSIS Initials Meeting Date Prepared by Mayor's review Council review 11/13/23 Vicky 11/20/23 Vicky ITEM INFORMATION ITEM NO. 4.B. & 5.B. STAFF SPONSOR: VICKY CARLSEN ORIGINAL AGENDA DATE: 11/13/23 AGENDA ITEM TITLE Ordinance amending the 2023-2024 biennial budget CATEGORY ❑ Discussion Mtg Date 11/13/23 ❑ Motion AugtDate ❑ Resolution Mfg Date ® Ordinance Mtg Date 11/20/23 ❑ Bid Award Mtg Date ® Public Hearing Altg Date 11/13/23 ❑ Other Altg Date SPONSOR ❑ Council ❑ Mayor ❑ Admin Svcs ❑ DCD ® Finance ❑ Fire ❑ P&R ❑ Police ❑ PW SPONSOR'S SUMMARY City Council is being asked to approve an ordinance amending the 2023-2024 biennial budget. This is the mid -biennium amending both 2023 and 2024 REVIEWED BY ❑ Trans&Infrastructure Svcs ❑ Community Svcs/Safety ® Finance & Governance ❑ Planning & Community Dev. ❑ LTAC ❑ Arts Comm. ❑ Parks Comm. DATE: 10/23/23 ❑ Planning Comm. COMMITTEE CHAIR: KRULLER RECOMMENDATIONS: SPONSOR/ADMIN. Finance COMMITTEE COST IMPACT / FUND SOURCE EXPENDITURE REQUIRED AMOUNT BUDGETED APPROPRIATION REQUIRED Fund Source: Comments: MTG. DATE RECORD OF COUNCIL ACTION 11/13/23 11/20/23 MTG. DATE ATTACHMENTS 11/13/23 Informational Memorandum dated 10/17/23 (revised after Committee) Draft Ordinance Proposed Budget Changes - Summary by Fund Reconciliation of the 2023-2024 Budget Summary to Ordinance Minutes from the Finance & Governance Committee meeting of 10/23/23 11/20/23 15 16 City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM TO: Finance & Governance Committee FROM: Vicky Carlsen, Finance Director BY: Aaron Williams, Fiscal Manager CC: Mayor Ekberg DATE: October 17, 2023 Revised November 6, 2023 SUBJECT: 2023 - 2024 Mid -Biennium Budget Amendment Ordinance ISSUE Approve the administrative 2023 - 2024 mid -biennium budget amendments. BACKGROUND While amending the budget is only required when a fund, in total, is in danger of exceeding budget, it is a best practice to adjust the budget to identify significant changes in financial plans, policy decisions, and provide transparency for key decisions. Several of the proposed budget amendments have been reviewed and consensus given by Council Committee and/or Council process as noted below in the charts. The proposed budget amendments make the following types of modification to the current biennium: • Housekeeping amendments such as adjusting budgeted beginning fund balance to actual beginning fund balance, • Increasing certain general fund revenue streams, • Reflect revenue -backed projects/expenditures, • Truing up certain expenditure budgets including liability insurance and LEOFF 1 responsibilities • Formalize budget amendments previously approved via Council consensus. The proposed amendments also reflect a change in budget philosophy. In order to maintain the integrity of department budgets and demonstrate the cost of providing the current level of services, department budgets that are expected to be below budget due to vacancies, etc., will not be reduced to cover expenditures elsewhere. Rather, unbudgeted expenditures will be called out in the charts below for full transparency, but budgets will not be moved from one department to another to cover the unbudgeted costs. All revenues and expenditures have been reviewed and expected results (net increase in revenue and net decreases in total expenditures) are shown in the Dept. 20 section. All budget amendments are detailed below with explanations provided for each amendment as well as the effect on ending fund balance. Budget amendments are summarized by fund in the tables attached to this memo. 17 INFORMATIONAL MEMO Page 2 DISCUSSION General Fund Adjust Beginning Fund Balance A beginning fund balance decrease of $2,840,262 to adjust the budgeted beginning fund balance to reflect the actual beginning fund balance. Land sale revenue that was anticipated at the end of 2022 was not received. It should be noted that after all amendments, the general fund is expected to meet reserve policy requirements for both 2023 and 2024. Amendments by Department The footnotes following the chart provide additional details about each proposed amendment. Dept. • Not - Description of Proposed Amendment 2023 2024 • Revenue Expenditure Revenue Expenditure Mayor (Economic Development) A Carryforward unused 2022 Econ Dev Strategy funds 84,000 Mayor (Economic Development) B Reallocate unused ARPA for Business assistance for use in 2024 budgets (from 9/25/23 Council meeting) (190,000) (190,000) Mayor (City Attorney) C Increase budget for Prosecution services (from 6/5/23 Reg Council Meeting) 9,000 18,000 Mayor Total $ (190,000) $ (97,000) $ - $ 18,000 Administrative Services (Comm Svcs & Engagement) B Reallocate unused ARPA for rental assistance for use in 2024 budgets (from 9/25/23 Council meeting) (135,000) (135,000) Administrative Services (TIS) D Tukwila Connectivity Project (from 3/20/23 Council meeting) 1,336,350 1,336,350 Administrative 0 True up voter registration costs 20,000 20,000 Administrative Services Total $ 1,201,350 $ 1,221,350 $ - $ 20,000 Finance E Roll forward unused budget -financial sustainability plan (100,000) 100,000 Finance F Roll forward unused budget-ERP expenses (270,000) 270,000 Finance I 2nd dedicated B&O position and compliance with minimum wage 170,000 legislation Finance U Increase in liability insurance per WCIA 68,515 Finance Total $ - $ (370,000) $ - $ 608,515 Recreation -Parks B Reallocate returned 2023 ARPA funds to Parks Maint position 2024 (from 9/25/23 Council meeting) 149,455 Recreation G Grant: NRPA Community Wellness Hub grant & related activities (from 6/3/23 Council meeting) 85,000 85,000 Recreation G Grant: add budget for VSHSL grant (from 3/20/23 Council meeting) 60,000 60,000 60,000 60,000 Recreation G Add budget to account for Operating Grants & sponsorships activity and operating adjustments 60,396 60,396 61,670 61,670 Recreation G Grant: King County Re+ Grant (Reg Council meeting 10/2/23) 83,000 83,000 Recreation G Grant: Planning for Recreation Access (PRA) (Reg Council meeting 9/18/23) 10,000 10,000 187,300 187,300 Recreation Total $ 215,396 $ 215,396 $ 541,425 $ 391,970 Community Development B Reallocate returned 2023 ARPA funds to Permit Processing position 2024 (from 9/25/23 Council meeting) 246,429 Community Development G Increased funding for WSDOT TDM grant (from 10/2/23 Council meeting) 4,774 4,774 9,548 9,546 Community Development G New KC Metro TDM grant (from 2/13/23 Council meeting) 112,500 112,500 112,500 112,500 Community Development G New GMC Periodic Update grant (from 2/13/23 Council meeting) 72,500 72,500 52,500 52,500 Community Development G New Middle Housing grant (from 2/13/23 Council meeting) 140,500 140,500 10,500 10,500 L.ommlanny G New HAPlgrant 1b,b91 15,b91 4,41U 4,41U Community Development Total $ 345,865 $ 345,865 $ 435,887 $ 189,456 Police H Increase Employer contributions for LEOFF1 plan 21,500 21,500 Police U Increase in liability insurance per WCIA 49,414 Police Total $ - $ 21,500 $ - $ 70,914 18 INFORMATIONAL MEMO Page 3 Dept. - Not - Description of Proposed Amendment •2023 2024 - Revenue Expenditure Revenue Expenditure Fire H Increase Employer contributions for LEOFF1 plan 28,500 28,500 Fire J Additional costs of PSRFA contract 700,000 Fire J Additional revenues for Fire services to reflect revised projections 200,000 400,000 Fire U Increase in liability insurance per WCIA 35,257 Fire Department Total $ 200,000 $ 728,500 $ 400,000 $ 63,757 Public Works -Street Maintenance B Reallocate unused 2023 ARPA to Street Maint positions for 2024 (from 9/25/23 Council meeting) 225,641 Public Works - Facilities, Eng. & Streets K Operating adjustments-PW Facilities, Engineering and Streets - Public Works U Increase in liability insurance per WCIA 7,336 Public Works Total $ - $ - $ 225,641 $ 7,336 Dept. Note Description of Proposed Amendment 2023 2024 Revenue Expenditure Revenue Expenditure Dept. 20 - Transfers Out L Authorize transfer of Gazebo Insurance funds from Gen Fd to Fd 301 51,681 Dept. 20 - Transfers Out F Roll forward unused budget-ERP transfer from 302 (270,000) 270,000 Dept. 20 - Transfers Out M Carry forward unused transfer in budget for TCC HVAC (100,000) 100,000 Dept. 20 - Transfers Out N Transfer out to Fund 105 - one time construction sales tax 170,470 Dept. 20 - Transfers Out P* Teamsters and non -rep retro pay adjustment for 2020-2022 1,500,000 Dept. 20 - Transfers Out V General revenue increases & departmental expenditure one-time savings 1,600,000 (400,000) (600,000) Dept. 20 Transfers Total $ 1,330,000 $ 1,222,151 $ 270,000 $ (500,000) Dept. Note Description of Proposed Amendment 2023 2024 Revenue Expenditure Revenue Expenditure General Revenue S Increase Sales Tax budget to reflect better than expected results 1,000,000 1,100,000 General Revenue T Add additional budget to reflect higher interest earnings 150,000 150,000 Total General Revenue Amendments $ 1,150,000 $ - $ 1,250,000 $ - Total General Fund 4,252,611.00 3,287,762.00 3,122,953.00 869,948.00 A Carry forward of unused budget from 2022 for Economic Development Strategy B ARPA budget from business assistance and rental assistance are being returned for reallocation to 2024 for Planning, Parks, and Streets Maintenance C Increase budgets for prosecution services contracts D Add budgets for Tukwila Connectivity project grant revenues and related expenditures E Roll -forward of budget for Long Term Financial Sustainability plan, work began later in 2023 and will continue into 2024 F Roll -forward of budget for ERP project, delays in project timeline including payroll module implementation G Adjustments to Parks & Recreation operations and DCD due to grants and other funding received and related expenditures H Add budgets to 2023/2024 for contributions to LEOFF 1 retirees healthcare fund (Fund 503) from both Police and Fire I 2nd B&O position needed for basic program. Administering the B&O tax involves a wide variety of duties that exceed current capacity. We need to answer tax questions from customers, review tax returns filed for accuracy and timeliness (which includes gathering additional records/information and giving written tax reporting instructions), reconcile payments received to amounts reported on the returns, invoice and refund over- or under- payments, work amended returns/refund requests, work penalty waiver requests and appeals/correction requests, and maintain our database of active businesses and their filing 19 INFORMATIONAL MEMO Page 4 history (which involves analyzing DOR business licensing and sales tax data on a regular basis) to identify unfiled tax returns and/or unlicensed businesses. This is in addition to the 2 positions approved through the budget process. J Adding budget for Fire services contract with PSRFA to account for additional costs to City combined with additional revenue projected for fire services. Costs are associated with overtime and increased dispatch costs. Estimates for additional dispatch c sts of $200 thousand and the remainder for overtime. K Operating adjustments for Facilities, Engineering and Streets, three positions were reclassified resulting in a net $0 change to the Public Works budget L Authorizing a transfer to fund 301 for insurance proceeds related to gazebo replacement costs, which were paid by fund 301. Insurance proceeds were received in General Fund in 2022 M Work for the TCC HVAC project (in fund 302) is expected to occur primarily in 2024; project costs and sources are being shifted to 2024 N Authorize the transfer to Contingency of 10% of prior year construction sales taxes, 2022 construction related sales taxes $1,704,700 O True up voter registration costs. This is a pass -through charge from King county that we don't have control over P Retros for non -represented employees and one bargaining group will be charged to Dept. 20 rather than skew department budgets. Funding for retros will come from departments' underspending in 2023 and will be sufficient to cover the retro payments. Retro includes both salary adjustments as well as associated benefits. This affects approximately 80 employees. Notation only, budgets will not be adjusted. Non -rep retro approved via ordinance 2688 S Increasing the Retail Sales Taxes budget to reflect revised projections. This increase in primarily related to high costs and inflation and doesn't necessarily reflect higher retail sales activity T Adding additional budget to reflect higher interest earnings due to the current economic/interest rate environment U Increase in liability insurance per WCIA. This is above what was originally projected when the budget was drafted. Total increase over budget in liability insurance is $177,580 V Projected general revenue increases/departmental underspends. Notation only, budgets will not be adjusted 20 INFORMATIONAL MEMO Page 5 Other Funds Included in the proposed budget amendments are amendments in other funds. In addition to the amendments listed below, beginning fund balances are being adjusted to reflect actual balance available in the fund. The footnotes following the chart provide additional details about each proposed amendment. Fund Note Description of Proposed Amendment 2023 2024 Revenue Expenditure Revenue Expenditure Contingency - Fund 105 1 Transfer in from General Fund - one time construction sales tax 170,470 Contingency - Fund 105 2 Add additional budget to reflect higher interest earnings 100,000 100,000 Total Contingency Fund Amendments $ 270,470 $ - $ 100,000 $ - Fund Note Description of Proposed Amendment 2023 2024 Revenue Expenditure Revenue Drug Seizure - Fund 109 3 Reclassify MHP Co -responder budget from Wages/Benefits to Prof Svcs (Reg meeting 5/8/23) - Drug Seizure - Fund 109 3 Grant reimbursement AWC Co Responder (Reg meeting 9/18/23) 60,000 Total Drug Seizure Fund Amendments $ 60,000 $ - $ - $ - Fund Note Description of Proposed Amendment 2023 2024 Revenue Expenditure Revenue Expenditure Residential Streets - Fund 103 4 Move forward unspent Neighborhood Traffic Calming budget to 2024 (project 82310301) - (250,000) - 250,000 Residential Streets - Fund 103 4 Roll over unspent funds of S 152nd Safe Routes to School (project 91710303) (4,000,000) (4,015,000) 4,000,000 4,015,000 Residential Streets - Fund 103 4 Roll over unspent funds of 46th Ave S Safe Routes to School (project 91710301) (510,000) 510,000 Residential Streets - Fund 103 Total Residential Street Amendments $ (4,000,000) $ (4,775,000) $ 4,000,000 $ 4,775,000 Fund Note Description of Proposed Amendment 2023 2024 Revenue Expenditure Revenue Expenditure Bridges & Arterial Street - Fund 104 4 Move forward Allentown Truck Reroute/EIS (project 92110405) funds of the $1.3M council allocation (750,000) 750,000 Bridges & Arterial Street - Fund 104 4 Move forward unspent Green River Trail Improvements (project 91810403) funds (1,150,000) 1,150,000 Bridges & Arterial Street - Fund 104 4 Move forward unspent funds, Transportation Element of Comprehensive Plan (project 72010405) (300,000) 350,000 Bridges & Arterial Street - Fund 104 4 Move forward budget for Southcenter/65th Ave (project 90310404) to 2024 (100,000) 100,000 Bridges & Arterial Street - Fund 104 5 Grant: Safe Streets & Roads for All, Used with Transportation Element of Comp Plan (Reg meeting 3/20/23) 200,000 200,000 Total Bridges & Arterial Street Amendments $ - $ (2,300,000) $ 200,000 $ 2,550,000 Fund Note Description of Proposed Amendment 2023 2024 Revenue Expenditure Revenue Expenditure Land Acq, Rec., & Park Dev. - Fund 301 2 Add additional budget to reflect higher interest earnings 142,000 Land Acq, Rec., & Park Dev. - Fund 301 6 Authorize additional expenditures for Parks project 142,000 Land Acq, Rec., & Park Dev. - Fund 301 7 Authorize transfer of Gazebo Insurance funds from Gen Fd to Fd 301 51,681 Total Land Acq., Rec., & Park Dev. Amendments $ 51,681 $ - $ 142,000 $ 142,000 Fund Note Description of Proposed Amendment 2023 2024 Revenue Expenditure Revenue Expenditure Urban Renewal - Fund 302 8 Roll forward unused budget-ERP transfer to Gen Fd (270,000) 270,000 Urban Renewal - Fund 302 9 Funding Transfer to 306 for Government contribution to PW Shops (Reg meeting 6/5/23) 1,000,000 Total Urban Renewal Amendments $ - $ 730,000 $ - $ 270,000 21 INFORMATIONAL MEMO Page 6 Fund Note Description of Proposed Amendment 2023 2024 Revenue Expenditure Revenue Expenditure Gen Gov Improvements - Fund 303 10 Carry forward unused budget for TCC HVAC (1,800,000) (1,865,000) 1,800,000 1,825,000 Gen Gov Improvements - Fund 303 10 Carry forward unused transfer in budget for TCC HVAC (100,000) 100,000 Gen Gov Improvements - Fund 303 4 Move forward & adjust unspent citywide facilities plan funds (340,000) 340,000 Gen Gov Improvements - Fund 303 4 Roll forward unused 2022 budget for City Hall Siding repair 149,200 Total General Government Improvements Amendments $ (1,900,000) $ (2,055,800) $ 1,900,000 $ 2,165,000 Fund Note Description of Proposed Amendment 2023 2024 Revenue Expenditure Revenue Expenditure Fire Impact Fees Fund 304 11 Additional Fire Impact fees & authorize transfer 304 to 305 450,000 450,000 Total Fire Impact Fees Amendments $ 450,000 $ 450,000 $ - $ - Fund Note Description of Proposed Amendment 2023 2024 Revenue Expenditure Revenue Expenditure Public Safety Plan - Fund 305 11 Authorize additional transfer from 304 to 305-Fire Impact fees 450,000 Total Public Safety Plan Amendments $ 450,000 $ - $ - $ - Fund Note Description of Proposed Amendment 2023 2024 Revenue Expenditure Revenue Expenditure City Facilities (PW Shops) - Fd 306 4 Roll forward remaining Minkler Shop improvements budget to 2024 (200,000) 200,000 City Facilities (PW Shops) - Fd 306 9 Additional authorization for 2023 PW Shops expenditures based on projections 200,000 City Facilities (PW Shops) -Fd 306 9 Funding Transfer from 302 for Government contribution to PW Shops 1,000,000 Total City Facilities (PW Shops) Amendments $ 1,000,000 $ - $ - $ 200,000 Fund Note Description of Proposed Amendment 2023 2024 Revenue Expenditure Revenue Expenditure LID/Guaranty - Fund 206 & 233 12 Add budget for LID interest expense based on actual amount paid 19,188 LID/Guaranty Fund Amendments $ - $ 19,188 $ - $ - Fund Note Description of Proposed Amendment 2023 2024 Revenue Expenditure Revenue Expenditure Golf Course - Fund 411 13 Golf course fleet capital purchases (from 5/1/23 Council meeting) 80,000 Golf Course - Fund 411 13 Golf Course operations adjustments 100,000 100,000 333,000 84,199 Golf Course - Fund 411 15 Increase in liability insurance per WCIA 3,512 Total Golf Course Amendments $ 100,000 $ 180,000 $ 333,000 $ 87,711 22 INFORMATIONAL MEMO Page 7 Fund Note Description of Proposed Amendment 2023 2024 Revenue Expenditure Revenue Expenditure Water - Fund 401 15 Increase in liability insurance per WCIA 5,535 Total Water Amendments $ - $ - $ - $ 5,535 Fund Note Description of Proposed Amendment 2023 2024 Revenue Expenditure Revenue Expenditure Sewer - Fund 402 15 Increase in liability insurance per WCIA 4,005 Total Sewer Amendments $ - $ - $ - $ 4,005 Fund Note Description of Proposed Amendment 2023 2024 Revenue Expenditure Revenue Expenditure Surface Water- Fund 412 15 Increase in liability insurance per WCIA 4,005 Total Surface Water Amendments $ - $ - $ - $ 4,005 Fund Note Description of Proposed Amendment 2023 2024 Revenue Expenditure Revenue Expenditure Insurance Fund LEOFF1 (503) 14 Increase Employer contributions for LEOFF1 plan 50,000 50,000 Total Insurance LEOFF 1 Fund Amendments $ 50,000 $ - $ 50,000 $ - 1 Transfer in 1% of prior year construction sales tax, per policy 2 Adding additional budget to reflect higher interest earnings due to the current economic/interest rate environment 3 Reclassify mental health professional from a position to a contract. Simply moves existing budget from salaries/benefits to contracted services 4 Reallocate budget from approved projects from 2023 to 2024 5 Recognize new grant revenue 6 Add expenditure budget to account for additional interest earnings 7 Insurance proceeds for the gazebo rebuild were placed in the general fund but expenditures occurred in fund 301. Authorizes transfer of the insurance proceeds to the correct fund 8 Move funding for ERP project from 2023 to 2024 9 Transfer funds from fund 302 to the PW Shops project and align budgets to current project spend plan 10 Reallocate budget from approved projects from 2023 to 2024 11 Increase fire impact fee budget to reflect revised projections and true up transfers to fund 305 12 True up expenditure budget for Local Improvement District #33 to match debt service requirements 13 Add budget for golf course capital purchases. Revenues have increased sufficiently enough to cover these additional expenses 14 Add budgets to 2023/2024 for contributions to LEOFF 1 retirees healthcare fund (Fund 503) from both Police and Fire 15 Increase in liability insurance per WCIA. This is above what was originally projected when the budget was drafted 23 INFORMATIONAL MEMO Page 8 Adjusting Beginning Fund Balances In addition to the budget amendments proposed for other funds, beginning fund balances in various funds are also being adjusted to true up to actual beginning fund balances. The chart below details the adjustments to beginning fund balances included with these budget amendments. Beginning Fund Balance Fund Adopted Budget Proposed Amendments Proposed Revised Budget General Fund: General Fund 19,085,142 (2,840,262) 16,244,880 Contingency 7,042,148 (295,673) 6,746,475 Special Revenue Funds: Lodging Tax 2,048,201 294,218 2,342,419 Drug Seizure 435,515 (140,295) 295,220 Debt Service Funds: LTGO Debt Service Funds (2)0() - - - UTGO Debt Service Fund 314,818 87,811 402,630 LID/Guaranty 1,345,636 (12,837) 1,332,799 Capital Projects Funds: Residential Streets 847,903 (113,497) 734,407 Bridges and Arterial Streets 6,570,879 (1,036,386) 5,534,493 Land Acquisition, Rec. and Park Dev. 3,751,186 (681,383) 3,069,803 Urban Renewal 1,183,800 220,443 1,404,242 General Government 444,128 109,258 553,386 Fire Impact Fees - - - Public Safety Plan 538,557 453,309 991,865 City Facilities DPW Shops) 2,274,324 (314,958) 1,959,366 Enterprise Funds: Water 4,690,562 479,614 5,170,176 Sewer 11,742,027 536,097 12,278,125 Golf 1,505,043 (36,912) 1,468,130 Surface Water 5,944,369 1,195,951 7,140,321 Internal Service Funds: Equipment Rental and Replacement 4,322,760 (100,403) 4,222,357 Employee Healthcare Plan 764,171 1,607,526 2,371,697 LEOFF 1 Retiree Healthcare Plan 258,737 (84,183) 174,554 Fiduciary Fund: Firemen's Pension 1,543,370 22,737 1,566,108 $ 76,653,277 $ (649,824) $ 76,003,453 RECOMMENDATION The Council is asked to approve the Budget Amendment ordinance and consider this item at the November 13, 2023, Committee of the Whole, and November 20, 2023, Regular Council Meeting. ATTACHMENTS Draft Ordinance Proposed Budget Changes — Summary by Fund Reconciliation of 2023 - 2024 Budget Summary to Ordinance 24 Proposed Budget Changes - Summary by Fund 2023 Beginning Fund Balance Revenue Expenditure Ending Fund Balance Fund Adopted Budget Proposed Amendments Proposed Revised Budget Adopted Budget Proposed Amendments Proposed Revised Budget Adopted Budget Proposed Amendments Proposed Revised Budget Adopted Budget Proposed Amendments Proposed Revised Budget General Fund Depts. Council - - Mayor (190,000) (97,000) Administrative Services 1,201,350 1,221,350 Finance - (370, 000) Recreation & Parks 215,396 215,396 Community Development 345,865 345,865 Municipal Court - - Police - 21,500 Fire 200,000 728,500 Public Works - - Transfers 1,330,000 1,222,151 General Revenue 1,150,000 - Total General Fund 19,085,142 (2,840,262) 16,244,880 71,839,634 4,252,611 76,092,245 75,756,268 3,287,762 79,044,030 15,168,508 (1,875,413) 13 293,095 Special Revenue Funds: Lodging Tax 2,048,201 294,218 2,342,419 726,000 - 726,000 938,890 - 938,890 1,835,311 294,218 2,129,529 Drug Seizure 435,515 (140,295) 295,220 115,500 60,000 175,500 266,008 - 266,008 285,008 (80,295) 204,713 Contingency 7,042,148 (295,673) 6,746,475 20,000 270,470 290,470 - - - 7,062,148 (25,203) 7,036,945 Debt Service Funds: LTGO Debt Service Funds (2XX) - - - 6,179,070 - 6,179,070 6,179,070 - 6,179,070 - - - UTGO Debt Service Fund 314,818 87,811 402,630 4,487,175 - 4,487,175 4,485,975 - 4,485,975 316,018 87,811 403,830 LID/Guaranty 1,345,636 (12,837) 1,332,799 528,000 - 528,000 525,000 19,188 544,188 1,348,636 (32,024) 1,316,612 Capital Projects Funds: Residential Streets 847,903 (113,497) 734,407 5,352,800 (4,000,000) 1,352,800 5,912,000 (4,775,000) 1,137,000 288,703 661,503 950,207 Bridges and Arterial Streets 6,570,879 (1,036,386) 5,534,493 4,873,800 - 4,873,800 6,149,662 (2,300,000) 3,849,662 5,295,017 1,263,614 6,558,631 Land Acquisition, Rec. and Park Dev. 3,751,186 (681,383) 3,069,803 487,250 51,681 538,931 931,250 - 931,250 3,307,186 (629,702) 2,677,484 Urban Renewal 1,183,800 220,443 1,404,242 1,350,000 - 1,350,000 300,000 730,000 1,030,000 2,233,800 (509,557) 1,724,242 General Government 444,128 109,258 553,386 1,901,000 (1,900,000) 1,000 2,345,128 (2,055,800) 289,328 - 265,058 265,058 Fire Impact Fees - - - 300,000 450,000 750,000 300,000 450,000 750,000 - - - Public Safety Plan 538,557 453,309 991,865 1,100,000 450,000 1,550,000 1,319,019 - 1,319,019 319,538 903,309 1,222,846 City Facilities (PW Shops) 2,274,324 (314,958) 1,959,366 2,141,000 1,000,000 3,141,000 2,700,000 - 2,700,000 1,715,324 685,042 2,400,366 Enterprise Funds: Water 4,690,562 479,614 5,170,176 7,728,000 - 7,728,000 9,191,362 - 9,191,362 3,227,200 479,614 3,706,814 Sewer 11,742,027 536,097 12,278,125 10,882,300 - 10,882,300 12,549,000 - 12,549,000 10,075,327 536,097 10,611,425 Golf 1,505,043 (36,912) 1,468,130 2,294,500 100,000 2,394,500 2,312,871 180,000 2,492,871 1,486,672 (116,912) 1,369,759 Surface Water 5,944,369 1,195,951 7,140,321 11,367,500 - 11,367,500 12,409,424 - 12,409,424 4,902,446 1,195,951 6,098,397 Internal Service Funds: Equipment Rental and Replacement 4,322,760 (100,403) 4,222,357 2,237,991 - 2,237,991 3,210,844 - 3,210,844 3,349,907 (100,403) 3,249,504 Employee Healthcare Plan 764,171 1,607,526 2,371,697 6,204,342 - 6,204,342 6,060,861 - 6,060,861 907,652 1,607,526 2,515,178 LEOFF 1 Retiree Healthcare Plan 258,737 (84,183) 174,554 350,500 50,000 400,500 444,438 - 444,438 164,799 (34,183) 130,616 Firemen's Pension 1,543,370 22,737 1,566,108 75,500 - 75,500 62,000 - 62,000 1,556,870 22,737 1,579,608 $ 76,653,277 $ (649,824) $ 76,003,453 $142,541,862 ' $ 784,762 $143,326,624 $154,349,069 $ (4,463,851) $149,885,218 $ 64,846,070 $ 4,598,789 $ 69,444,859 2024 Beginning Fund Balance Revenue Expenditure Ending Fund Balance Fund Adopted Budget Proposed Amendments Proposed Revised Budget Adopted Budget Proposed Amendments Proposed Revised Budget Adopted Budget Proposed Amendments Proposed Revised Budget Adopted Budget Proposed Amendments Proposed Revised Budget General Fund Depts. Council $ - $ - Mayor - 18,000 Administrative Services - 20,000 Finance - 608,515 Recreation & Parks 541,425 391,970 Community Development 435,887 189,456 Municipal Court - - Police - 70,914 Fire 400,000 63,757 Public Works 225,641 7,336 Transfers 270,000 (500, 000) General Revenue 1,250,000 - Total General Fund 15,168,508 (1,875,413) 13,293,095 75,560,256 3,122,953 78,683,209 77,992,440 869,948 78,862,388 12,736,324 377,592 13,113,916 Special Revenue Funds: Lodging Tax 1,835,311 294,218 2,129,529 756,000 - 756,000 944,668 - 944,668 1,646,643 294,218 1,940,861 Drug Seizure 285,008 (80,295) 204,713 115,500 - 115,500 279,297 - 279,297 121,211 (80,295) 40,916 Contingency 7,062,148 (25,203) 7,036,945 20,000 100,000 120,000 - - - 7,082,148 74,797 7,156,945 Debt Service Funds: LTGO Debt Service Funds (2)0X) - - - 5,636,334 - 5,636,334 5,636,334 - 5,636,334 - - - UTGO Debt Service Fund 316,018 87,811 403,830 4,813,175 - 4,813,175 4,811,975 - 4,811,975 317,218 87,811 405,030 LID/Guaranty 1,348,636 (32,024) 1,316,612 507,000 - 507,000 504,000 - 504,000 1,351,636 (32,024) 1,319,612 Capital Projects Funds: Residential Streets 288,703 661,503 950,207 3,125,800 4,000,000 7,125,800 3,145,000 4,775,000 7,920,000 269,503 (113,497) 156,007 Bridges and Arterial Streets 5,295,017 1,263,614 6,558,631 19,304,800 200,000 19,504,800 19,209,451 2,550,000 21,759,451 5,390,366 (1,086,386) 4,303,980 Land Acquisition, Rec. and Park Dev. 3,307,186 (629,702) 2,677,484 454,000 142,000 596,000 1,179,000 142,000 1,321,000 2,582,186 (629,702) 1,952,484 Urban Renewal 2,233,800 (509,557) 1,724,242 - - - 200,000 270,000 470,000 2,033,800 (779,557) 1,254,242 General Government - 265,058 265,058 - 1,900,000 1,900,000 - 2,165,000 2,165,000 - 58 58 Fire Impact Fees - - - 300,000 - 300,000 300,000 - 300,000 - - - Public Safety Plan 319,538 903,309 1,222,846 1,100,000 - 1,100,000 1,317,849 - 1,317,849 101,689 903,309 1,004,997 City Facilities (PW Shops) 1,715,324 685,042 2,400,366 1,841,000 - 1,841,000 3,000,000 200,000 3,200,000 556,324 485,042 1,041,366 Enterprise Funds: Water 3,227,200 479,614 3,706,814 9,737,000 - 9,737,000 9,852,599 5,535 9,858,134 3,111,601 474,079 3,585,680 Sewer 10,075,327 536,097 10,611,425 11,409,915 - 11,409,915 13,570,855 4,005 13,574,860 7,914,388 532,092 8,446,480 Golf 1,486,672 (116,912) 1,369,759 2,294,500 333,000 2,627,500 2,441,024 87,711 2,528,735 1,340,148 128,377 1,468,524 Surface Water 4,902,446 1,195,951 6,098,397 11,081,375 - 11,081,375 11,792,110 4,005 11,796,115 4,191,711 1,191,946 5,383,657 Internal Service Funds: Equipment Rental and Replacement 3,349,907 (100,403) 3,249,504 1,384,788 - 1,384,788 3,076,219 - 3,076,219 1,658,476 (100,403) 1,558,073 Employee Healthcare Plan 907,652 1,607,526 2,515,178 6,204,342 - 6,204,342 6,506,054 - 6,506,054 605,940 1,607,526 2,213,466 LEOFF 1 Retiree Healthcare Plan 164,799 (34,183) 130,616 350,500 50,000 400,500 460,558 - 460,558 54,741 15,817 70,558 Firemen's Pension 1,556,870 22,737 1,579,608 75,500 - 75,500 62,000 - 62,000 1,570,370 22,737 1,593,108 INFORMATIONAL MEMO Page 11 REVENUES 2023 Beginning Fund Balance 2023 Revenues 2024 Revenues Total Revenues Mid -Biennial Amendment Mid -Biennial Amendments Mid -Biennial Revenues Beg.Amended Fund Balance Adj. 2023 2024 000 General $ 19,085,142 $ 71,839,634 $ 75,560,256 $ 166,485,032 $ (2,840,262) $ 4,252,611 $ 3,122,953 $ 4,535,302 $ 171,020,334 105 Contingency 7,042,148 20,000 20,000 7,082,148 (295,673) 270,470 100,000 74,797 7,156,945 101 Lodging Tax 2,048,201 726,000 756,000 3,530,201 294,218 - - 294,218 3,824,419 103 Residential Street 847,903 5,352,800 3,125,800 9,326,503 (113,497) (4,000,000) 4,000,000 (113,497) 9,213,007 104 Arterial Street 6,570,879 4,873,800 19,304,800 30,749,479 (1,036,386) - 200,000 (836,386) 29,913,093 109 Drug Seizure Fund 435,515 115,500 115,500 666,515 (140,295) 60,000 - (80,295) 586,220 2XX LTGO Debt Service - 6,179,070 5,636,334 11,815,404 - - - - 11,815,404 213 UTGO Bonds 314,818 4,487,175 4,813,175 9,615,168 87,811 - - 87,811 9,702,980 206 LID Guaranty 758,958 3,000 3,000 764,958 (8,612) - - (8,612) 756,347 233 2013 LID 586,678 525,000 504,000 1,615,678 (4,225) - - (4,225) 1,611,452 301 Land Acquisition, Rec & Park Dev. 3,751,186 487,250 454,000 4,692,436 (681,383) 51,681 142,000 (487,702) 4,204,734 302 Urban Renewal 1,183,800 1,350,000 - 2,533,800 220,443 - - 220,443 2,754,242 303 General Governmentlmprvmnts 444,128 1,901,000 - 2,345,128 109,258 (1,900,000) 1,900,000 109,258 2,454,386 304 Fire Impact Fees - 300,000 300,000 600,000 - 450,000 - 450,000 1,050,000 305 Public Safety Plan 538,557 1,100,000 1,100,000 2,738,557 453,309 450,000 - 903,309 3,641,865 306 City Facilities 2,274,324 2,141,000 1,841,000 6,256,324 (314,958) 1,000,000 - 685,042 6,941,366 401 Water 4,690,562 7,728,000 9,737,000 22,155,562 479,614 - - 479,614 22,635,176 402 Sewer 11,742,027 10,882,300 11,409,915 34,034,242 536,097 - - 536,097 34,570,340 411 Foster Golf Course 1,505,043 2,294,500 2,294,500 6,094,043 (36,912) 100,000 333,000 396,088 6,490,130 412 Surface Water 5,944,369 11,367,500 11,081,375 28,393,244 1,195,951 - - 1,195,951 29,589,196 501 Equipment Rental 4,322,760 2,237,991 1,384,788 7,945,539 (100,403) - - (100,403) 7,845,136 502 Insurance Fund 764,171 6,204,342 6,204,342 13,172,855 1,607,526 - - 1,607,526 14,780,381 503 Insurance - LEOFF 1 Fund 258,737 350,500 350,500 959,737 (84,183) 50,000 50,000 15,817 975,554 611 Firemen's Pension 1,543,370 75,500 75,500 1,694,370 22,737 - - 22,737 1,717,108 Total $ 76,653,277 $ 142,541,862 $ 156,071,785 $ 375,266,924 $ (649,824) $ 784,762 $ 9,847,953 $ 9,982,891 $ 385,249,815 EXPENDITURES 2023 Expenditures 2024 Expenditures 2024 Ending Fund Balance Total Expenditures Mid -Biennial Amendment Mid -Biennial Amendments Mid -Biennial Amended Expenditures 2023 2024 Mid -Biennial Net 1 Effect on 2024 Ending Fund Balance 000 General $ 75,756,268 $ 77,992,440 $ 12,736,324 $ 166,485,032 $ 3,287,762 $ 869,948 $ 377,592 $ 4,535,302 $ 171,020,334 105 Contingency - - 7,082,148 7,082,148 - - 74,797 74,797 7,156,945 101 Lodging Tax 938,890 944,668 1,646,643 3,530,201 - - 294,218 294,218 3,824,419 103 Residential Street 5,912,000 3,145,000 269,503 9,326,503 (4,775,000) 4,775,000 (113,497) (113,497) 9,213,007 104 Arterial Street 6,149,662 19,209,451 5,390,366 30,749,479 (2,300,000) 2,550,000 (1,086,386) (836,386) 29,913,093 109 Drug Seizure Fund 266,008 279,297 121,211 666,515 - - (80,295) (80,295) 586,220 DO( LTGO Debt Service 6,179,070 5,636,334 - 11,815,404 - - - - 11,815,404 213 UTGO Bonds 4,485,975 4,811,975 317,218 9,615,168 - - 87,811 87,811 9,702,980 206 LID Guaranty - - 764,958 764,958 19,188 - (27,799) (8,612) 756,347 233 2013 LID 525,000 504,000 586,678 1,615,678 - - (4,225) (4,225) 1,611,452 301 Land Acquisition, Rec& Park Dev. 931,250 1,179,000 2,582,186 4,692,436 - 142,000 (629,702) (487,702) 4,204,734 302 Urban Renewal 300,000 200,000 2,033,800 2,533,800 730,000 270,000 (779,557) 220,443 2,754,242 303 General Governmentlmprvmnts 2,345,128 - - 2,345,128 (2,055,800) 2,165,000 58 109,258 2,454,386 304 Fire Improvements 300,000 300,000 - 600,000 450,000 - - 450,000 1,050,000 305 Public Safety Plan 1,319,019 1,317,849 101,689 2,738,557 - - 903,309 903,309 3,641,865 306 City Facilities 2,700,000 3,000,000 556,324 6,256,324 - 200,000 485,042 685,042 6,941,366 401 Water 9,191,362 9,852,599 3,111,601 22,155,562 - 5,535 474,079 479,614 22,635,176 402 Sewer 12,549,000 13,570,855 7,914,388 34,034,242 - 4,005 532,092 536,097 34,570,340 411 Foster Golf Course 2,312,871 2,441,024 1,340,148 6,094,043 180,000 87,711 128,377 396,088 6,490,130 412 Surface Water 12,409,424 11,792,110 4,191,711 28,393,244 - 4,005 1,191,946 1,195,951 29,589,196 501 Equipment Rental 3,210,844 3,076,219 1,658,476 7,945,539 - - (100,403) (100,403) 7,845,136 502 Insurance Fund 6,060,861 6,506,054 605,940 13,172,855 - - 1,607,526 1,607,526 14,780,381 503 Insurance - LEOFF 1 Fund 444,438 460,558 54,741 959,737 - - 15,817 15,817 975,554 611 Firemen's Pension 62,000 62,000 1,570,370 1,694,370 - - 22,737 22,737 1,717,108 Total $ 154,349,069 $ 166,281,432 $ 54,636,423 $ 375,266,924 $ (4,463,851) $ 11,073,204 $ 3,373,538 $ 9,982,891 $ 385,249,815 27 28 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, AMENDING ORDINANCE NO. 2688, WHICH ADOPTED THE CITY OF TUKWILA'S BIENNIAL BUDGET FOR THE 2023-2024 BIENNIUM, TO ADOPT AN AMENDED MID -BIENNIUM BUDGET; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, on November 28, 2022, the City Council of the City of Tukwila adopted Ordinance No. 2688, which adopted the 2023 - 2024 biennial budget of the City of Tukwila; and WHEREAS, a mid -biennium budget amendment was presented to the City Council in a timely manner for their review, in accordance with RCW 35A.34.130; and WHEREAS, on November 13, 2023, following required public notification, the City Council conducted a public hearing on the proposed mid -biennium budget amendment; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY ORDAINS AS FOLLOWS: Section 1. Ordinance Amended. Tukwila Ordinance No. 2688 is hereby amended with the City Council's adoption of the document entitled "City of Tukwila 2023-2024 Mid - Biennium Budget Amendment," attached hereto and incorporated by this reference as if fully set forth herein, in accordance with RCW 35A.34.200. Section 2. Cost of living adjustments (COLAs) for non -represented employees shall be implemented per the City Council's Compensation Policy. Section 3. Estimated Revenues and Appropriations. The totals of the estimated revenues and appropriations for each separate fund and the aggregate totals are as follows: CC:Legislative Development\Budget Amendment 2023-2024 Mid -Biennium 10-17-23 VC:AY Review and analysis by Andy Youn Page 1 of 3 29 FUND EXPENDITURES REVENUES 000 General $166/185,032 $166/185,032 $171,020,334 $171,020,334 105 Contingency $7,082,148 $7,156,945 $7,082,148 $7,156,945 101 H^+e%��„""ot�Lodging Tax $3,530,201 $3,530,201 $3,824,319 $3,824,319 103 City StreetResidential Streets $9,326,503 $9,326,503 $9,213,007 $9,213,007 104 Bridges and Arterial Streets $30,749479 $30,749,473 $29,913,093 $29,913,093 109 Drug Seizure Fund $666,515 $666,515 $586,220 $586,220 2XX LTGO Debt Service Funds $11,815,404 $11,815,404 213 Unlimited Tax G.O.UTGO Bonds $9,615,168 $9,615,168 $9,702,980 $9,702,980 206 LID Guaranty $764,958 $764,958 $756,347 $756,347 233 2013 LID $1,615,678 $1,615,678 $1,611,452 $1,611,452 301 Land Acquisition, Recreation & Park Dev. $4,692,436 $4,204,734 $4,692,436 $4,204,734 302 Facility ReplacementUrban Renewal $2,533,800 $2,754,242 $2,533,800 $2,754,242 303 General Government Improvements $2,345,128 $2,345,128 $2,454,386 $2,454,386 304 Fire Improvemcntslmpact Fees $600,000 $1,050,000 $600,000 $1,050,000 305 Public Safety Plan $2,738,557 $2,738,557 $3,641,865 $3,641,865 306 City Facilities $6,256,324 $6,256,324 $6,941,366 $6,941,366 401 Water $22,155,562 $22,155,562 $22,635,176 $22,635,176 402 Sewer $34,034,242 $34,034,242 $34,570,340 $34,570,340 411 Foster Golf Course $6,094,043 $6,094,043 $6,490,130 $6,490,130 412 Surface Water $28,393,244 $28,393,244 $29,589,196 $29,589,196 501 Equipment Rental and Replacment $7,945,539 $7,945,539 $7,845,136 $7,845,136 502 Insurance FundEmployee Healthcare Plan $13,172,855 $13,172,855 $14,780,381 $14,780,381 503 Insurance LEOFF 1 FundRetiree Healthcare $959,737 $959,737 Plan $975,554 $975,554 611 Firemen's Pension $1,694,370 $1,694,370 $1,717,108 $1,717,108 $37576R 92A $37-5T2-66T924 Total $385,249,815 $385,249,815 CC:Legislative Development\Budget Amendment 2023-2024 Mid -Biennium 10-17-23 VC:AY Review and analysis by Andy Youn 30 Page 2 of 3 Section 4. Copies on File. A complete copy of the amended budget for 2023-2024, as adopted, together with a copy of this amending ordinance, shall be kept on file electronically by the City Clerk and accessible from the City's website in accordance with Washington State records retention schedule requirements and City policy, and shall be made available to the public upon request. A copy of the amended budget for 2023-2024, as adopted, together with a copy of this amending ordinance, shall be transmitted by the City Clerk to the Division of Municipal Corporations of the Office of the State Auditor and to the Association of Washington Cities. Section 5. 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 6. 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 7. 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 and effect five days after passage and publication as provided by law. 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: Office of the City Attorney Allan Ekberg, Mayor Filed with the City Clerk: Passed by the City Council: Published: Effective Date: Ordinance Number: Attachment: City of Tukwila 2023-2024 Mid -Biennium Budget Amendment CC:Legislative Development\Budget Amendment 2023-2024 Mid -Biennium 10-17-23 VC:AY Review and analysis by Andy Youn Page 3 of 3 31 32 City of Tukwila Mid -Biennium Budget Amendment Reconciliation of Budget Summary to Ordinance REVENUES 2023 Beginning Fund Balance 2023 Revenues 2024 Revenues Total Revenues Mid -Biennial Amendment Mid -Biennial Amendments Mid -Biennial Amended Revenues Beg. Fund Balance �) 2023 2024 000 General $ 19,085,142 $ 71,839,634 $ 75,560,256 $ 166,485,032 $ (2,840,262) $ 4,252,611 $ 3,122,953 $ 4,535,302 $ 171,020,334 105 Contingency 7,042,148 20,000 20,000 7,082,148 (295,673) 270,470 100,000 74,797 7,156,945 101 Lodging Tax 2,048,201 726,000 756,000 3,530,201 294,218 - - 294,218 3,824,419 103 Residential Street 847,903 5,352,800 3,125,800 9,326,503 (113,497) (4,000,000) 4,000,000 (113,497) 9,213,007 104 Arterial Street 6,570,879 4,873,800 19,304,800 30,749,479 (1,036,386) - 200,000 (836,386) 29,913,093 109 Drug Seizure Fund 435,515 115,500 115,500 666,515 (140,295) 60,000 - (80,295) 586,220 2XX LTGO Debt Service - 6,179,070 5,636,334 11,815,404 - - - - 11,815,404 213 UTGO Bonds 314,818 4,487,175 4,813,175 9,615,168 87,811 - - 87,811 9,702,980 206 LID Guaranty 758,958 3,000 3,000 764,958 (8,612) - - (8,612) 756,347 233 2013 LID 586,678 525,000 504,000 1,615,678 (4,225) - - (4,225) 1,611,452 301 Land Acquisition, Rec & Park Dev. 3,751,186 487,250 454,000 4,692,436 (681,383) 51,681 142,000 (487,702) 4,204,734 302 Urban Renewal 1,183,800 1,350,000 - 2,533,800 220,443 - - 220,443 2,754,242 303 General Governmentlmprvmnts 444,128 1,901,000 - 2,345,128 109,258 (1,900,000) 1,900,000 109,258 2,454,386 304 Fire Impact Fees - 300,000 300,000 600,000 - 450,000 - 450,000 1,050,000 305 Public Safety Plan 538,557 1,100,000 1,100,000 2,738,557 453,309 450,000 - 903,309 3,641,865 306 City Facilities 2,274,324 2,141,000 1,841,000 6,256,324 (314,958) 1,000,000 - 685,042 6,941,366 401 Water 4,690,562 7,728,000 9,737,000 22,155,562 479,614 - - 479,614 22,635,176 402 Sewer 11,742,027 10,882,300 11,409,915 34,034,242 536,097 - - 536,097 34,570,340 411 Foster Golf Course 1,505,043 2,294,500 2,294,500 6,094,043 (36,912) 100,000 333,000 396,088 6,490,130 412 Surface Water 5,944,369 11,367,500 11,081,375 28,393,244 1,195,951 - - 1,195,951 29,589,196 501 Equipment Rental 4,322,760 2,237,991 1,384,788 7,945,539 (100,403) - - (100,403) 7,845,136 502 Insurance Fund 764,171 6,204,342 6,204,342 13,172,855 1,607,526 - - 1,607,526 14,780,381 503 Insurance - LEOFF 1 Fund 258,737 350,500 350,500 959,737 (84,183) 50,000 50,000 15,817 975,554 611 Firemen's Pension 1,543,370 75,500 75,500 1,694,370 22,737 - - 22,737 1,717,108 Total $ 76,653,277 $ 142,541,862 $ 156,071,785 $ 375,266,924 $ (649,824) $ 784,762 $ 9,847,953 $ 9,982,891 $ 385,249,815 EXPENDITURES 2023 Expenditures 2024 Expenditures 2024 Ending Fund Balance Total Expenditures Mid -Biennial Amendment Mid -Biennial Amendments Mid -Biennial Amended Expenditures 2023 2024 Mid -Biennial Net ' Effect on 2024 Ending Fund Balance 000 General $ 75,756,268 $ 77,992,440 $ 12,736,324 $ 166,485,032 $ 3,287,762 $ 869,948 $ 377,592 $ 4,535,302 $ 171,020,334 105 Contingency - - 7,082,148 7,082,148 - - 74,797 74,797 7,156,945 101 Lodging Tax 938,890 944,668 1,646,643 3,530,201 - - 294,218 294,218 3,824,419 103 Residential Street 5,912,000 3,145,000 269,503 9,326,503 (4,775,000) 4,775,000 (113,497) (113,497) 9,213,007 104 Arterial Street 6,149,662 19,209,451 5,390,366 30,749,479 (2,300,000) 2,550,000 (1,086,386) (836,386) 29,913,093 109 Drug Seizure Fund 266,008 279,297 121,211 666,515 - - (80,295) (80,295) 586,220 2XX LTGO Debt Service 6,179,070 5,636,334 - 11,815,404 - - - - 11,815,404 213 UTGO Bonds 4,485,975 4,811,975 317,218 9,615,168 - - 87,811 87,811 9,702,980 206 LID Guaranty - - 764,958 764,958 19,188 - (27,799) (8,612) 756,347 233 2013 LID 525,000 504,000 586,678 1,615,678 - - (4,225) (4,225) 1,611,452 301 Land Acquisition, Rec & Park Dev. 931,250 1,179,000 2,582,186 4,692,436 - 142,000 (629,702) (487,702) 4,204,734 302 Urban Renewal 300,000 200,000 2,033,800 2,533,800 730,000 270,000 (779,557) 220,443 2,754,242 303 General Governmentlmpnnnnts 2,345,128 - - 2,345,128 (2,055,800) 2,165,000 58 109,258 2,454,386 304 Fire Improvements 300,000 300,000 - 600,000 450,000 - - 450,000 1,050,000 305 Public Safety Plan 1,319,019 1,317,849 101,689 2,738,557 - - 903,309 903,309 3,641,865 306 City Facilities 2,700,000 3,000,000 556,324 6,256,324 - 200,000 485,042 685,042 6,941,366 401 Water 9,191,362 9,852,599 3,111,601 22,155,562 - 5,535 474,079 479,614 22,635,176 402 Sewer 12,549,000 13,570,855 7,914,388 34,034,242 - 4,005 532,092 536,097 34,570,340 411 Foster Golf Course 2,312,871 2,441,024 1,340,148 6,094,043 180,000 87,711 128,377 396,088 6,490,130 412 Surface Water 12,409,424 11,792,110 4,191,711 28,393,244 - 4,005 1,191,946 1,195,951 29,589,196 501 Equipment Rental 3,210,844 3,076,219 1,658,476 7,945,539 - - (100,403) (100,403) 7,845,136 502 Insurance Fund 6,060,861 6,506,054 605,940 13,172,855 - - 1,607,526 1,607,526 14,780,381 503 Insurance -LEOFF 1 Fund 444,438 460,558 54,741 959,737 - - 15,817 15,817 975,554 611 Firemen's Pension 62,000 62,000 1,570,370 1,694,370 - - 22,737 22,737 1,717,108 Total $ 154,349,069 $ 166,281,432 $ 54,636,423 $ 375,266,924 $ (4,463,851) $ 11,073,204 $ 3,373,538 $ 9,982,891 $ 385,249,815 33 Proposed Budget Changes - Summary by Fund 2023 Beginning Fund Balance Revenue Expenditure Ending Fund Balance Fund Adopted Budget Proposed Amendments Proposed Revised Budget Adopted Budget Proposed Amendments Proposed Revised Budget Adopted Budget Proposed Amendments Proposed Revised Budget Adopted Budget Proposed Amendments Proposed Revised Budget General Fund Depts. Council - - Mayor (190,000) (97,000) Administrative Services 1,201,350 1,221,350 Finance - (370, 000) Recreation & Parks 215,396 215,396 Community Development 345,865 345,865 Municipal Court - - Police - 21,500 Fire 200,000 728,500 Public Works - - Transfers 1,330,000 1,222,151 General Revenue 1,150, 000 - Total General Fund 19,085,142 (2,840,262) 16,244,880 71,839,634 4,252,611 76,092,245 75,756,268 3,287,762 79,044,030 15,168,508 (1,875,413) 13,293,095 Special Revenue Funds: Lodging Tax 2,048,201 294,218 2,342,419 726,000 - 726,000 938,890 - 938,890 1,835,311 294,218 2,129,529 Drug Seizure 435,515 (140,295) 295,220 115,500 60,000 175,500 266,008 - 266,008 285,008 (80,295) 204,713 Contingency 7,042,148 (295,673) 6,746,475 20,000 270,470 290,470 - - - 7,062,148 (25,203' 7,036,945 Debt Service Funds: LTGO Debt Service Funds (DX) - - - 6,179,070 - 6,179,070 6,179,070 - 6,179,070 - - - UTGO Debt Service Fund 314,818 87,811 402,630 4,487,175 - 4,487,175 4,485,975 - 4,485,975 316,018 87,811 403,830 LID/Guaranty 1,345,636 (12,837) 1,332,799 528,000 - 528,000 525,000 19,188 544,188 1,348,636 (32,024) 1,316,612 Capital Projects Funds: Residential Streets 847,903 (113,497) 734,407 5,352,800 (4,000,000) 1,352,800 5,912,000 (4,775,000) 1,137,000 288,703 661,503 950,207 Bridges and Arterial Streets 6,570,879 (1,036,386) 5,534,493 4,873,800 - 4,873,800 6,149,662 (2,300,000) 3,849,662 5,295,017 1,263,614 6,558,631 Land Acquisition, Rec. and Park Dev. 3,751,186 (681,383) 3,069,803 487,250 51,681 538,931 931,250 - 931,250 3,307,186 (629,702) 2,677,484 Urban Renewal 1,183,800 220,443 1,404,242 1,350,000 - 1,350,000 300,000 730,000 1,030,000 2,233,800 (509,557) 1,724,242 General Government 444,128 109,258 553,386 1,901,000 (1,900,000) 1,000 2,345,128 (2,055,800) 289,328 - 265,058 265,058 Fire Impact Fees - - - 300,000 450,000 750,000 300,000 450,000 750,000 - - - Public Safety Plan 538,557 453,309 991,865 1,100,000 450,000 1,550,000 1,319,019 - 1,319,019 319,538 903,309 1,222,846 City Facilities (PW Shops) 2,274,324 (314,958) 1,959,366 2,141,000 1,000,000 3,141,000 2,700,000 - 2,700,000 1,715,324 685,042 2,400,366 Enterprise Funds: Water 4,690,562 479,614 5,170,176 7,728,000 - 7,728,000 9,191,362 - 9,191,362 3,227,200 479,614 3,706,814 Sewer 11,742,027 536,097 12,278,125 10,882,300 - 10,882,300 12,549,000 - 12,549,000 10,075,327 536,097 10,611,425 Golf 1,505,043 (36,912) 1,468,130 2,294,500 100,000 2,394,500 2,312,871 180,000 2,492,871 1,486,672 (116,912) 1,369,759 Surface Water 5,944,369 1,195,951 7,140,321 11,367,500 - 11,367,500 12,409,424 - 12,409,424 4,902,446 1,195,951 6,098,397 Internal Service Funds: Equipment Rental and Replacement 4,322,760 (100,403) 4,222,357 2,237,991 - 2,237,991 3,210,844 - 3,210,844 3,349,907 (100,403) 3,249,504 Employee Healthcare Plan 764,171 1,607,526 2,371,697 6,204,342 - 6,204,342 6,060,861 - 6,060,861 907,652 1,607,526 2,515,178 LEOFF 1 Retiree Healthcare Plan 258,737 (84,183) 174,554 350,500 50,000 400,500 444,438 - 444,438 164,799 (34,183) 130,616 Firemen's Pension 1,543,370 22,737 1,566,108 75,500 - 75,500 62,000 - 62,000 1,556,870 22,737 1,579,608 $ 76,653,277 $ (649,824) $ 76,003,453 $ 142,541,862 ' $ 784,762 $ 143,326,624 $ 154,349,069 $ (4,463,851) $ 149,885,218 $ 64,846,070 $ 4,598,789 $ 69,444,859 2024 Beginning Fund Balance Revenue Expenditure Ending Fund Balance Fund Adopted Budget Proposed Amendments Proposed Revised Budget Adopted Budget Proposed Amendments Proposed Revised Budget Adopted Budget Proposed Amendments Proposed Revised Budget Adopted Budget Proposed Amendments Proposed Revised Budget General Fund Depts. Council $ - $ - Mayor - 18,000 Administrative Services - 20,000 Finance - 608,515 Recreation & Parks 541,425 391,970 Community Development 435,887 189,456 Municipal Court - - Police - 70,914 Fire 400,000 63,757 Public Works 225,641 7,336 Transfers 270,000 (500, 000) General Revenue . 1,250,000 - Total General Fund 15,168,508 (1,875,413) 13,293,095 75,560,256 3,122,953 78,683,209 77,992,440 869,948 78,862,388 12,736,324 377,592 13,113,916 Special Revenue Funds: Lodging Tax 1,835,311 294,218 2,129,529 756,000 - 756,000 944,668 - 944,668 1,646,643 294,218 1,940,861 Drug Seizure 285,008 (80,295) 204,713 115,500 - 115,500 279,297 - 279,297 121,211 (80,295) 40,916 Contingency 7,062,148 (25,203) 7,036,945 20,000 100,000 120,000 - - - 7,082,148 74,797 7,156,945 Debt Service Funds: LTGO Debt Service Funds (2)00 - - - 5,636,334 - 5,636,334 5,636,334 - 5,636,334 - - - UTGO Debt Service Fund 316,018 87,811 403,830 4,813,175 - 4,813,175 4,811,975 - 4,811,975 317,218 87,811 405,030 LID/Guaranty 1,348,636 (32,024) 1,316,612 507,000 - 507,000 504,000 - 504,000 1,351,636 (32,024) 1,319,612 Capital Projects Funds: Residential Streets 288,703 661,503 950,207 3,125,800 4,000,000 7,125,800 3,145,000 4,775,000 7,920,000 269,503 (113,497) 156,007 Bridges and Arterial Streets 5,295,017 1,263,614 6,558,631 19,304,800 200,000 19,504,800 19,209,451 2,550,000 21,759,451 5,390,366 (1,086,386) 4,303,980 Land Acquisition, Rec. and Park Dev. 3,307,186 (629,702) 2,677,484 454,000 142,000 596,000 1,179,000 142,000 1,321,000 2,582,186 (629,702) 1,952,484 Urban Renewal 2,233,800 (509,557) 1,724,242 - - - 200,000 270,000 470,000 2,033,800 (779,557) 1,254,242 General Government - 265,058 265,058 - 1,900,000 1,900,000 - 2,165,000 2,165,000 - 58 58 Fire Impact Fees - - - 300,000 - 300,000 300,000 - 300,000 - - - Public Safety Plan 319,538 903,309 1,222,846 1,100,000 - 1,100,000 1,317,849 - 1,317,849 101,689 903,309 1,004,997 City Facilities (PW Shops) 1,715,324 685,042 2,400,366 1,841,000 - 1,841,000 3,000,000 200,000 3,200,000 556,324 485,042 1,041,366 Enterprise Funds: Water 3,227,200 479,614 3,706,814 9,737,000 - 9,737,000 9,852,599 5,535 9,858,134 3,111,601 474,079 3,585,680 Sewer 10,075,327 536,097 10,611,425 11,409,915 - 11,409,915 13,570,855 4,005 13,574,860 7,914,388 532,092 8,446,480 Golf 1,486,672 (116,912) 1,369,759 2,294,500 333,000 2,627,500 2,441,024 87,711 2,528,735 1,340,148 128,377 1,468,524 Surface Water 4,902,446 1,195,951 6,098,397 11,081,375 - 11,081,375 11,792,110 4,005 11,796,115 4,191,711 1,191,946 5,383,657 Internal Service Funds: Equipment Rental and Replacement 3,349,907 (100,403) 3,249,504 1,384,788 - 1,384,788 3,076,219 - 3,076,219 1,658,476 (100,403) 1,558,073 Employee Healthcare Plan 907,652 1,607,526 2,515,178 6,204,342 - 6,204,342 6,506,054 - 6,506,054 605,940 1,607,526 2,213,466 LEOFF 1 Retiree Healthcare Plan 164,799 (34,183) 130,616 350,500 50,000 400,500 460,558 - 460,558 54,741 15,817 70,558 Firemen's Pension 1,556,870 22,737 1,579,608 75,500 - 75,500 62,000 - 62,000 1,570,370 22,737 1,593,108 Mid -Biennial Amended Revenues $ 171,020,334 I 7,156,945 I 3,824,419 I h 0 M N 0) M 0 CO O) 0) N I 586,220 I 11,815,404I 0 CO N O- 0) 756,347 I I 1,611,452I 7 N r N 7 7 N n 7 N CO M 7 7 N I 1,050,000 I 3,641,865 6,941,366 I 22,635,176 I 34,570,340 6,490,130 I 29,589,196 I 7,845,136 14,780,381 975,554 I 00 eO r r $ 385,249,815 I Mid -Biennial Amendments N O M in- CO N 7 EA I 74,797 0 N 7 0) N (113,497)1 (836,386)1 I (80,295) ' c0 n 00 N ,- 0 00 NO N N 7 "" (487,702) 220,443 I 109,258 I I 450,000 903,309 685,042 I 479,614 536,097 396,088 NO 0) O 0) 7 s- (100,403) 1,607,526 00 O s- I 22,737 0) CO N CO 0 am CA Mid -Biennial Amendment er 0 N $ 3,122,953 0 0 O O ,- 0 0 0 O O V 200,000 142,000 0 0 0 0 CON 1- 333,000 0 0 0 CO $ 9,847,953 2023 c N Li) N 7 V> i i O O 0 O Co i i i i co 0 i Lc, O O 0 O 0 0) o O "o o O 0 i i i i N 0 W O CO O CO 07 00 7 00 o C,' M CO M O) N- 7 Cr) 7 N. O M 7 o 7 O CO co N- CO Cn O .- CO O co O 700, N cO 0) CO CO Cn 7 N c0 N ,- CO 7 M N 0 0 O o 0 CO N CO N� O) NO 0 o N- COO 7 0) Cfl O O O Cn s- 7 CO 0)CO Cfl CO CO 0 CO n ,- CO 0 CO N CO 7 N- M. 7 7 CO O M N ,- CO 0 0 NO NO 0 N O T N- CO CO N. co 7 7 0 o O O O N W 7 0) M N V co O N N N CO 0 N c0 7 O N CO 0 CO r 7 co 00 N 7 7 7 ' I 350,500 I $ 76,653,277 REVENUES I000 General 1105 Contingency 1101 Lodging Tax 1103 Residential Street 1104 Arterial Street 1109 Drug Seizure Fund 12)0( LTGO Debt Service I 1213 UTGO Bonds 1206 LID Guaranty 1233 2013 LID 301 Land Acquisition, Rec & Park Dev. 302 Urban Renewal 1303 General Government Imprvmnts I 1304 Fire Impact Fees I 305 Public Safety Plan 306 City Facilities I401 Water 402 Sewer 411 Foster Golf Course 1412 Surface Water 501 Equipment Rental 502 Insurance Fund 1503 Insurance - LEOFF 1 Fund 1611 Firemen's Pension Total Mid -Biennial Amended Expenditures I $ 171,020,334 I 7,156,945 I 3,824,419 I 9,213,007 CO 0) O M O) Oi N 0 7 N O N 7 CO O - Cn 00 I 9,702,980 756,347I N CO 7 CO ,- I 4,204,734 I 2,754,242 I 2,454,386 I 0 0 O 0 co O ,- I 3,641,865 I CO CO M M- 0) CO 22,635,176 34,570,340 I 6,490,130 I 29,589,196 7,845,136 I 14,780,381 I 975,554 1,717,108 $ 385,249,815 I Mid -Biennial Amendments N 0 M Cn co U) 7 CA n 0) N- 7 N 00 - N 7 0) N CO 7 CO , v 1 (836,386)1 (80,295) 87,811 N CO 00 (4,225)1 (487,702)1 co 7 7 0 N N CO 0 N O) 0 - 450,000 1 903,309 N 7 O O 00 CO 479,614 536,097 c0 0 O O 0) CO 1,195,951 (100,403) CO N Cn N 0 Cfl - 15,817 22,737 0) CO N c0 01 co 1A Mid -Biennial Amendment Mid -Biennial Net Effect on 2024 Ending Fund Balance I $ 377,592 74,797 I N N 7 0) N I (113,497)1 I (1,086,386) (80,295) 87,811 (27,799)1 (4,225)1 (629,702)1 In 0 O) N- v C0 CO 903,309 N 7 O CO CO 7 474,079 532,092 N� n CO co N 1,191,946 (100,403) 1,607,526 I 15,817 22,737 $ 3,373,538 N O N c 7 Q) 0) CD co te i i I 4,775,000 2,550,000 i i i O O o. N 270,000J 2,165,000 I i 200,000 I 5,535 4,005 87,711 I 4,005 i i i $ 11,073,204 C') 0 N I $ 3,287,762 I I (4,775,000) I (2,300,000)1 1 19,188 I 730,000 (2,055,800)1 I 450,000 I 180,000 $ (4,463,851) Total Expenditures I $ 166,485,032 I 7,082,148 I O N O CO CO CO CO O Cn CO N M 0) I 30,749,479 CO 7 - o Cn 7 CO Up CO CO c0 ,- CO CO .- LO O O) I 764,958 I 1,615,678 I 4,692,436 O O 00 cM CO O N CO N .- Cn 7 M N o O O o O CO n Cn 0, cc CO N- N 7 N M CO LO N CO 22,155,562 34,034,242 6,094,043 28,393,244 7,945,539 I 13,172,855 I 959,737 1,694,370 $ 375,266,924 2024 Ending Fund Balance I $ 12,736,324 7,082,148 CO 7 CO CO 7 (fl 269,503 I I 5,390,366 N_ ' N - 00 N N� co 764,958 L 586,678 2,582,186 L. 2,033,800 I ' ' 101,689 I 556,324 I 00 0 CO CO 0) s- 7 s- )- 0) M N c0 7 O 7 M 4,191,711 1,658,476 I 605,940 54,741 1,570,370 $ 54,636,423 2024 Expenditures I $ 77,992,440 ' I 944,668 I I 3,145,000 I 19,209,451 279,297 5,636,334 CO N- O _ al V ' 0 0 O 7 O NO 0 0 O 0) N- - 0 0 O' O O N I 300,000 0) 7 00 N- M I 3,000,000 9,852,599 13,570,855 I 2,441,024 I O 0) N N O 01 1--- n O co I 6,506,054 460,558 62,000 $ 166,281,432 2023 Expenditures $ 75,756,268 I 938,890 O O 0 N 0) Nf) 6,149,662 266,008 6,179,070 4,485,975 I ' 525,000 I O 0 N = CO 0) 300,000 I O N_ O 7 M N I 300,000 0) O 0) - 0) .- 0 0 O 0 0 h N 9,191,362 12,549,000 ,- N cq N - M N 7 7 N 7 7 N CO 0 O - 7 N N M 0' c 0 CO 0 CO 444,438 62,000 $ 154,349,069 EXPENDITURES I000 General 1105 Contingency I 1101 Lodging Tax 1103 Residential Street I 1104 Arterial Street 109 Drug Seizure Fund 2XX LTGO Debt Service 1213 UTGO Bonds 1206 LID Guaranty I 1233 2013 LID 1301 Land Acquisition, Rec & Park Dev. I 1302 Urban Renewal 1303 General Government lmprvrnnts I 1304 Fire Improvements I305 Public Safety Plan I I306 City Facilities I 401 Water 402 Sewer 1411 Foster Golf Course I 412 Surface Water 501 Equipment Rental 1502 Insurance Fund I 503 Insurance - LEOFF 1 Fund 611 Firemen's Pension Total 36 City of Tukwila City Council Finance & Governance Committee Meeting Minutes October23, 2023 - 5:30 p.m. - Hybrid Meeting; Duwamish Conference Room & MS Teams Councilmembers Present: Staff Present: I. BUSINESS AGENDA De'Sean Quinn, Acting Chair; Kathy Hougardy Tony Cullerton, Vicky Carlsen, Brandon Miles, Derek Speck, Pete Mayer A. Tax Levy Legislation Staff is seeking approval of: 1. Ordinance levying the general taxes for 2024. 2. Ordinance increasing the regular tax levy for 2024. Committee Recommendation Unanimous approval. Forward to November 13, 2023 Committee of the Whole for Public Hearing. B. Ordinance: 2023-2024 Biennial Budget Amendment Staff is seeking approval of an ordinance to approve the 2023-2024 mid -biennium budget amendments. Item for follow-up: • Clarify the B&O position request • Clarify the additional costs associated with the PSRFA contract. • Add total cost of WCIA increases Committee Recommendation Majority approval. Forward to November 13, 2023 Committee of the Whole. C. August General Fund Expenditure Report Staff presented the report. Committee Recommendation Discussion only. MISCELLANEOUS The meeting adjourned at 6:18 p.m. KK Committee Chair Approval 37