HomeMy WebLinkAboutReg 2023-11-20 Item 6B - Ordinance - 2023-2024 Biennial Budget AmendmentCOUNCIL AGENDA SYNOPSIS
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11/13/23
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11/20/23
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ITEM INFORMATION
ITEM NO.
6.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
Mfg Date
❑ Resolution
Mfg Date
® Ordinance
Alt Date 11/20/23
❑ Bid Award
Alltg Date
® Public Hearing
Mtg Date 11/13/23
❑ Other
bltg 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 Unanimous approval; Forward to November 13, 2023 C.O.W.
COST IMPACT / FUND SOURCE
EXPENDITURE REQUIRED
AMOUNT BUDGETED
APPROPRIATION REQUIRED
Fund Source:
Comments:
MTG. DATE
RECORD OF COUNCIL ACTION
11/13/23
Forward to next Regular Meeting
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
Final Ordinance
119
120
Ct,r of T
Washington
Ordinance No,
AN ORDINANCE OF THE CITYCOUNCIL OF THE CITYOF
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, wh ich adopted the 2023 - 2024 bien n ial budgetof the City of Tu kwila;
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. Tu kwila 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 Develop ment\Budget Amendment 2023-2024 Mid -Biennium 11-13-23
VC:AY Review and analysis by Andy Youn Page 1 of 3
121
FUND
EXPENDITURES
REVENUES
000 General
$171,020,334
$171,020,334
105 Contingency
$7,156,945
$7,156,945
101 Lodging Tax
$3,824,319
$3,824,319
103 Residential Streets
$9,213,007
$9,213,007
104 Bridges and Arterial Streets
$29,913,093
$29,913,093
109 Drug Seizure
$586,220
$586,220
2XX LTGO Debt Service
$11,815,404
$11,815,404
213 UTGO Bonds
$9,702,980
$9,702,980
206 LID Guaranty
$756,347
$756,347
233 2013 LID
$1,611,452
$1,611,452
301 Land Acquisition, Recreation & Park Dev.
$4,204,734
$4,204,734
302 Urban Renewal
$2,754,242
$2,754,242
303 General Government Improvements
$2,454,386
$2,454,386
304 Fire Impact Fees
$1,050,000
$1,050,000
305 Public Safety Plan
$3,641,865
$3,641,865
306 City Facilities
$6,941,366
$6,941,366
401 Water
$22,635,176
$22,635,176
402 Sewer
$34,570,340
$34,570,340
411 Foster Golf Course
$6,490,130
$6,490,130
412 Surface Water
$29,589,196
$29,589,196
501 Equipment Rental and Replacment
$7,845,136
$7,845,136
502 Employee Healthcare Plan
$14,780,381
$14,780,381
503 LEOFF 1 Retiree Healthcare Plan
$975,554
$975,554
611 Firemen's Pension
$1,717,108
$1,717,108
Total
$385,249,815
$385,249,815
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.
CC:Legislative Development\Budget Amendment 2023-2024 Mid -Biennium 11-13-23
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Page 2 of 3
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 11-13-23
VC:AY Review and analysis by Andy Youn Page 3 of 3
123
124
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
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 Government Im prvm nts
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
2XX LTGO Debt Service
6,179,070
5,636,334
-
11,815,404
-
-
-
-
11,815,404
213 UTGOBonds
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 Government Imprvmnts
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