HomeMy WebLinkAboutFSC 2024-01-09 Agenda PacketCITY OF TUKWILA
FINANCIAL SUSTAINABILITY PLAN
FINANCIAL SUSTAINABILITY COMMITTEE MEETING #3 1 JANUARY 9, 2024
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1
MEETING AGENDA
■ Welcome and Recap of Meeting 2 (15 mins)
■ Fiscal Impacts of Land Use (20 mins)
■ City Programs and Services (70 mins)
■ Meeting Recap and Close (15 mins)
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2
PROJECT ARC
Meeting 1
Meeting 2
Meeting 3
Meeting 4
Meeting 5
Meeting 6
Community
Context
Who lives here?
What kind of
businesses?
What is the composition
of the Tukwila
economy?
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Community
Values and
Priorities
Revenue
Mix
General
Spending
What does the community desire?
What are the City's biggest costs?
How do City revenue tools compare to
others?
T
City Programs and Services
Gather Potential Principles and Recommendations in meetings 1-4
Financial
forecast
with
revenue /
service gap
What are the City's greatest needs? How
might efficiencies be gained?
What programs and services best align
with community priorities?
Full Set of Recommendations
How can we best balance the City's financial
sustainability, the provision of City services that meet
community expectations, and equity in costs and
services?
MEETING 2 RECAP AND CORRECTIONS
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THE CITY USES PLANS AND COMMUNITY INPUT TO MAKE
BUDGET DECISIONS
■ City's Strategic Plan, which guides the development of the budget.
■ Economic Development Strategy, which will guide the City's efforts to
strengthen Tukwila's economic future.
■ Parks, Recreation and Open Space Plan, which guides future investment
in the City's parks and recreation offerings.
■ City's Comprehensive Plan (currently being updated), Capital Facilities
Plan, and Water/Sewer Infrastructure Plans.
■ Input for the 2023-2024 Budget, in the form of meetings,
conversations, and an online survey, collected from a small number of
community members.
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5
PROPERTY TAX REVENUE FROM DIFFERENT PROPERTY TYPES
Two-thirds of property tax revenue comes from commercial property.
This accounts for exemptions or properties paying reduced or no property
taxes. Exemptions distribute the burden of tax payments differently than
would be without exempt property. If these properties became non-
exempt, it would not change revenue to the City. This is because of the 1%
cap on property tax revenues shown on the next slide.
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# of Property Records
Category Commercial Residential
Taxable
Not Taxable
Exempt property (schools, churches, City or
County properties, utilities, etc.)
Operating property (roads and vacant land)
Senior citizen exemption
Nonprofit exemption
Home improvement
887
196
70
1
32
0
Total records 1,186
3,799
112
8
159
8
1
4,087
Residential, 25%
Apartments and
Mobile Homes
8%
Commercial,
67%
Notes: Limited to commercial and residential property types. Commercial properties
with non -zero residential units are classified as apartments and mobile homes.
Sources: BERK, 2023; King County Assessor's Office, 2023.
6
PROPERTY TAX IN WASHINGTON
■ In Washington, a jurisdiction's property tax revenues can only
increase by 1% annually, unless the public votes for a greater
increase (a levy lid lift). This is the result of Legislative action
following the passage of Initiative 747 in 2001.
■ Expenditures typically grow significantly more than 1%
annually due to inflation, which creates a structural gap between
property tax revenues and expenses.
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Illustrative Example
Funding gaps
Year 1 Year 2 Year 3 Year 4 Year 5
■ Property Tax (1% annual growth)
■ Expenditures (3% annual growth)
PROPERTY TAX IN WASHINGTON
■ In Washington, a jurisdiction's property tax revenues can only
increase by 1% annually, unless the public votes for a greater
increase (a levy lid lift). This is the result of Legislative action
following the passage of Initiative 747 in 2001.
■ Expenditures typically grow significantly more than 1%
annually due to inflation, which creates a structural gap between
property tax revenues and expenses.
■ New construction is not subject to the 1% limit on the total
property tax the City can collect, so taxes levied on new
construction provide a 1 -year bump to property tax revenue. This
creates a financial incentive for cities to grow.
n
Illustrative Example
Under typical situations, total property tax levies will
increase by 1% over the previous year (plus new
development):
New construction rs added to the
total tax base by the assessor...
Tote Tax Levy Arnrunt
1 a increaseiyear
.__increasing the value
of the tax base_
Year
8
COMPENSATION PRINCIPLES
City services are labor intensive, and salaries and benefits account for about 70% of the City's General Fund expenditures.
• Compensation is designed to recruit, retain, develop, and support the productivity of employees.
• The City's workforce is 87% represented and 13% non -represented. Salaries and benefits for represented employees are negotiated through
agreements with their labor organizations and dictated by collective bargaining rules.
The City has an adopted compensation policy and philosophy (Resolution 1951) to guide its compensation of staff.
■ Compensation rates are informed by current economic conditions and forecasts, long-range budget forecasts, and position rates for
comparable jurisdictions.
• The City keeps staff salaries in market range by:
• Adjust non -represented employee salaries via a market analysis and the average of comparable jurisdictions in even -numbered years
and to provide a cost -of -living (COLA) adjustment (based on 90% of Seattle -Tacoma -Bellevue Consumer Price Index (CPI -W)) in odd -
numbered years.
• Provide represented employees with salaries that reflect the average of comparable jurisdictions.
• Provide parity in benefits to represented and non -represented employees that are slightly above the average of comparable
jurisdictions.
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9
EXAMPLE REVENUES COLLECTED FROM BUSINESSES
[Corrected from Meeting 2] Other cities assess a
base business license fee and Tukwila's business
license fee is per full-time position. Lynnwood
has a base fee and a fee per full-time position.
In Burien, Kent, and SeaTac, the base fee changes
based on the number of full-time positions. This
chart shows the minimum base fee.
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Kent
Buren
Renton
Lynnwood
SeaTac
Tukwila
$281
$183
$150
$125
$ 100
■ Business License Fee (base) ■ Business License Fee (per FTE)
Sources: BERK, 2023; City of Burien, City of Kent, City of Lynnwood, City of Renton,
City of SeaTac, City of Tukwila, 2023.
10
FINANCIAL OVERVIEW HIGHLIGHTS
What would you
add or change?
® The City collects different types of revenues from different groups. The City's largest revenue
sources are taxes and fees.
■ Tukwila's total property tax rate is similar to peer cities in King County. Compared to peer cities,
Tukwila has a lower business and occupation tax rate.
■ General Fund revenues decreased significantly at the onset of the pandemic and increased as the
economy began to recover. The City has aligned service levels to match expenditures with available
revenues.
• As a service provider, the City spends the largest percentage of General Fund expenditures on
salaries and benefits. Labor costs are driven by the regional employment market and City policies.
■ Total City staffing has decreased slightly since 2016, during which time the City's population has
continued to grow.
■ Increased service needs and the growing cost of providing existing services will impact the City's
financial forecast.
11
FISCAL IMPACTS OF LAND USE
n
CITY FINANCES AND SERVICES
Revenues
xpenses
City revenues are (mostly) paid
for by residents and businesses
through taxes, fees, and rates.
Considerations
• Revenue tools in use.
• Rate compared to neighbors
and peers.
• Distribution of burden
between residents and
businesses.
• Nexus between payment and
benefit.
City expenses are directly or
indirectly incurred in delivering
services to residents and
businesses. Some services help
residents and businesses do well,
supporting their ability to
contribute to City revenues.
Considerations
• Service mix and levels of
service.
• Inflation (labor and capital).
• Capital needs.
Financial
Sustainabilty
A city can't run a deficit
for long. Levels of
service are adjusted to
match revenues.
There is almost always a
gap in actual and desired
services. This gap is not
visible in the City's
forecast.
Considerations
• Unmet operating
needs and capital
investments.
Impacts of population
growth and inflation.
A city's fiscal sustainabilty depends on its land uses. The mix of commercial and residential property has an
impact on both City revenues and City costs. It drives the revenue the City collects and demand for City services.
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Revenue and
service mix that
is sustainable
and equitable.
13
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FISCAL IMPACTS OF DIFFERENT LAND USES: OFFICE/INDUSTRIAL
Tukwila's experience has been that industrial, warehouse, and office uses are net positive fiscal contributors, in order
of the magnitude of contribution per square foot.
Industrial
Generates modest revenues
Relatively few employees per acre, with modest daytime expenditures
Little demand on public services
Warehouse
Generates even more modest revenues
Relatively few employees per acre, with modest daytime expenditures
Little demand on public services
Office
More significant revenues per square foot
Office employees make daytime expenditures (but remote work impacts this)
Relatively greater demand for public services than industrial or warehouse uses
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FISCAL IMPACTS OF DIFFERENT LAND USES: RETAIL & SERVICES
Retail uses generate substantial revenues, but also significant demand for public services, including public safety and
transportation infrastructure.
High End Retail (Vehicle Sales)
Draw customers from a large area
Generate high revenue with relatively few trips and
demand for public services
Large -Scale (Big Box) Retail
Draw customers from a large area
Generate high revenue with relatively more trips and
demand for public services
Restaurant / Entertainment
Generate revenue and spillover effects: people attend an
event and may also shop at a nearby store
Demand for services like public safety and transportation
infrastructure
Consumer Services (grocery stores, banks)
Generate less revenue; provide services the community
needs
Demand for services including public safety and
transportation infrastructure
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FISCAL IMPACTS OF DIFFERENT LAND USES: RESIDENTIAL
Residential uses often don't generate a net positive contribution to City revenues, with demand for services more than
revenues.
Single Family Housing
Most costs stem from serving residents
Household purchases of delivered goods provide sales tax
Fiscal impact depends on the market value of housing and location
Multifamily Housing
Similar to single family housing but may have higher demand for city services
Can support commercial centers if housing and retail, restaurant, services are located nearby
16
GROWTH TARGETS
Based on state law and the region's plan for growth, the City must plan for 13,000 (58%) more residents
and 17,000 (38%) additional jobs by 2044.
Tukwila Historical and Projected Residential Population, 1990-2044 Covered Employment in Tukwila, 2000-2044
40,000
0
a
a 35,000
0.
o
o. 30,000
25,000
20,000
15,000
10,000
5,000
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2044 target: 36,005
(+2.2% per year)
2023 population: 22,780
Covered Employment
70,000
60,000
50,000
40,000
30,000
20,000
10,000
2022 employment: 45,825
2044 target: 63,074
(+1.5% per year) .,o
0 0
1990 1995 2000 2005 2010 2015 2020 2025 2030 2035 2040 2045 2000 2005 2010 2015 2020 2025 2030 2035 2040 2045
Year Year
Sources: Washington Office of Financial Management, 2023; Puget Sound Regional Council, 2023.
17
ANTICIPATED COMPOSITION OF GROWTH
■ Intensification and redevelopment of retail, dining, and
entertainment in the Southcenter District.
■ Development of industrial and advanced manufacturing in
the Prato District.
■ Additional development of multi -family housing in the
Southcenter District, Prato District (Tukwila South), and
along Tukwila International Boulevard.
■ Additional density in residential neighborhoods as
required by State law.
■ Light rail station in North Tukwila.
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City of Tukwila
Comprehensive Plan
& Zoning Map
e
Zoning Districts, Overlays, and Sub -Arnow
FISCAL IMPACTS OF DIFFERENT LAND USES
Questions to consider:
• How should consideration of the fiscal impacts of
development affect the City's approach to
economic development and land use regulation?
19
CITY PROGRAMS AND SERVICES
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PROGRAMS AND SERVICES OVERVIEW HIGHLIGHTS
® The City provides many services. Some services are required by federal, state, or local statute, and
some are discretionary.
■ Service levels were reduced during the pandemic and not all services have been restored to pre -
pandemic levels.
■ Costs and demand for City services
■ The demographic makeup of the Tukwila community necessitates a high level of service.
■ Population and employment growth (see slide 16) drive staff workload and will increase demands on the
City's infrastructure.
■ The cost of providing existing services is increasing due to factors such as inflation, minimum wage
requirements, and technology and training needs.
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21
PRIORITY -BASED BUDGETING
® The City scores programs and services on several dimensions and against the City's strategic goals
as part of the Priority -Based Budgeting process.
■ Community and economic development
■ Community engagement
■ Culture and recreation
■ General government
■ Infrastructure maintenance/improvement
■ Public safety
■ There are many ways to organize a look at the City's budget. These program categories are one
way.
City funds are often "categorical,"
meaning they can only be used
for certain purposes. We will look
at all City funds except for
enterprise funds, which we will
consider in meeting 4.
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22
BUDGET BY CATEGORY
Infrastructure maintenance/improvement 9%
Public safety 52%
General government 86% $11.4M
Community and economic development 59%$f.3M
Community engagement 43% $4.1 M
Culture and recreation31 $2,6M
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$40.5M
$50.8M
0 Mandated
Not mandated
23
FULL-TIME POSITIONS BY CATEGORY
Public safety
73%
Infrastructure maintenance/improvement 41 % 49.1
General government
Community and economic development
Community engagement
Culture and recreation 4
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87%
1
74%
48%
23.3
39.6
34.4
99.3
0Mandated
11 Not mandated
24
POSTER ACTIVITY
Questions to consider:
• How can we prioritize program and
services that meet the Tukwila
community's needs? See a reminder of
the Tukwila Community Profile at right.
■ Looking at each category of services,
where are opportunities for the City to
provide:
■ more services?
■ the same level of service?
■ less service?
Community Profile Highlights (from Meeting 1)
■ Tukwila is a growing community, with more diversity and younger
residents than King County. Tukwila School District has students that
represent many cultures and speak more than 80 world languages.
■ Tukwila has a higher share of low-income households than King
County, particularly among renters.
■ Tukwila residents identify as less healthy than residents in King
County and Washington State.
■ Tukwila has a very high jobs to population ratio, with a strong
commercial sector that includes retail sales and manufacturing.
Employment growth in Tukwila has been slower than peer cities, but
jobs are projected to grow over the next two decades.
■ Most businesses in Tukwila have 100 or fewer employees and
most jobs are in the services, retail, and manufacturing sectors. Most
workers in Tukwila commute from outside the City. The influx of
workers and daytime visitors drives up the demand for public
services.
■ More than half of Tukwila's General Fund revenues are from
property and sales taxes. With the Southcenter mall, a majority of
Tukwila's taxable retail sales are attributed to consumer shopping.
■ Tukwila's largest General Fund expenditure is toward Police services,
which is similar to peer cities.
PROGRAMS AND SERVICES OVERVIEW HIGHLIGHTS
What would you
add or change?
® The City provides many services. Some services are required by federal, state, or local statute, and
some are discretionary.
■ Service levels were reduced during the pandemic and not all services have been restored to pre -
pandemic levels.
■ Costs and demand for City services
■ The demographic makeup of the Tukwila community necessitates a high level of service.
■ Population and employment growth (see slide 16) drive staff workload and will increase demands on the
City's infrastructure.
■ The cost of providing existing services is increasing due to factors such as inflation, minimum wage
requirements, and technology and training needs.
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26
MEETING CLOSE
n
UPCOMING MEETINGS
■ Meeting 4: Financial Forecast (February 7, Wednesday)
• Review of capital and utility needs.
■ Financial forecast describing projected revenues and expenditures.
■ Discussion around potential strategies.
Update to City Council
■ Meeting 5: Options Discussion (March 5, Tuesday)
■ Meeting 6: Recommendations Discussion (April 3, Wednesday)
Final delivery of recommendations to City Council (April)
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As we move forward in the
planning process, we will
offer opportunities for
broader community
engagement and/or
additional business
engagement.
28
ROUNDTABLE CLOSING COMMENTS
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DRAFT January 5, 2024
City of Tukwila Program Overview
Tukwila Financial Sustainability Plan 1 January 2024
Overview
This document provides an overview of the programs and services provided by the City. This document
also describes factors that impact the cost of these programs and services, recent changes in levels of
service, priorities and unfunded needs, and opportunities for efficiencies. The information is this overview
provides context for future discussion about levels of service and priorities in different program areas. All
information provided in this overview is from the City's 2023-2024 Adopted Budget.
Program Budgeting
Tukwila uses a budgeting approach called "Priority -Based Budgeting", which shows how resources are
allocated to the programs and services that provide the greatest value to residents. The City established
a program inventory that encompassed all the activities the City performs. Costs and positions were then
assigned to each program. Programs are identified as mandated — meaning the program meets a
federal, state, or local requirement — or non -mandated — meaning the program is not required but is a
best practice or a program desired by the community.
For this overview, programs are grouped into several categories:
■ Community and economic development
■ Community engagement
■ Culture and recreation
■ General government
■ Infrastructure maintenance/improvement
■ Public safety
These categories are used instead of departments so that programs that support the same priority or
function can be viewed together. For example, a department may provide programs that support public
safety and community engagement. This overview provides a list of all programs for each category and
the 2024 total budget and positions for each program. This overview includes programs in the General
Fund, capital funds, and other operating funds. It does not include Debt Service Funds or Enterprise Funds,
which are utilities and Foster Golf Course. Information on these funds can be reviewed at a later date.
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Budget and Positions by Category
Exhibit 1 shows the City's total budget by category and what percent of each category is dedicated to
mandated programs. Over 80% of general government programs are mandated and over 50% of
programs in the public safety and community and economic development categories are mandated. As
shown in Exhibit 1 below, the largest categories of the 2024 budget are infrastructure maintenance and
improvement and public safety. Infrastructure maintenance and improvement includes spending on capital
projects.
Exhibit 2 shows the number of full-time positions in each category and what percent of each category is
dedicated to mandated programs. The category with the largest number of positions is public safety. The
second largest is general government, which has a smaller share of the total budget than other
categories. The budget for general government is primarily dedicated to staff, while in categories like
public safety or infrastructure maintenance and improvement there is a higher level of non -personnel
expenditures like contracts or supplies.
Exhibit 1: City of Tukwila 2024 Total Budget by Category, Operating and Capital Funds
infrastructure maintenance/improvement 9%
Public safety 52%
General government 86% $11.4M
Community and economic development 59D/ $7.3M
Community engagement 43 $4.1 M
Culture and recreation3l1 $2.6M
Source: City of Tukwila, 2023; BERK 2023.
$40.5M
$50.8M
OMandated
• Not mandated
.11 DRAFT January 5, 2024 Tukwila Financial Sustainability Plan 1 Program Overview
2
Exhibit 2: City of Tukwila 2024 FTE Count by Category, Operating and Capital Funds
Public safety
Infrastructure maintenance/improvement
General government
Community and economic development
Community engagement
Culture and recreation 4
Source: City of Tukwila, 2023; BERK 2023.
41%
73%
87%
1
74%
48%
23.3
39.6
34.4
49.7
99.3
OMandated
■ Not mandated
1.111 DRAFT January 5, 2024 Tukwila Financial Sustainability Plan 1 Program Overview
3
Community and Economic Development Summary
Community and Economic Development includes programs to support City businesses, attract and grow
new businesses, manage development, and conduct long-range planning.
Changes in Levels of Service
■ Increase in permit review timelines due to high levels of permit activity and frozen staff positions.
■ Increase in service levels per Council direction.
Priorities and Unfunded Needs
■ Staff to support a higher level of environmental permitting.
■ Bringing service levels back up to pre -pandemic levels.
■ Investment in staff and succession planning to ensure the City
high quality staff.
can maintain service levels and retain
Opportunities for Efficiencies
■ Reviewing and streamlining processes to allow staff to keep up with workload or address additional
tasks.
■ Potentially shifting positions to meet needs and dedicating time to cross -training to help staff meet
workload demands with existing resources.
Program Name
2024 Budget 2024 FTE Count
Program Mandate
Construction Permit Review & Inspection
$1,241,580
7.6 Y - Federal/State
Permit Intake, Issuance, Coordination
$689,749
4.9 Y - Federal/State
Code Enforcement
$518,412
3.2
Y - City Code
Administration
$462,304
2.5 Y - Federal/State
Long -Range & Comprehensive Planning
$382,649
1.6 Y - Federal/State
Current Planning
$ 375,975
2.0 Y - Federal/State
Rental Housing
$169,516
1.2
Y - City Code
Professional Development & Training
$157,785
1.0 Y - Ordinance/Resolution
Ordinance, Resolution and Code Development
$145,831
0.8 Y - Federal/State
Lodging Tax Oversight/Support
$72,096
0.2
Y - City Code
Mandatory Training
$49,918
0.2 Y - Federal/State
Business License Administration
$24,255
0.2
Y - City Code
City Policy Development
$19,166
0.1 Y - Federal/State
Community Investment
$1,966,626
7.8 N - Best Practice
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4
Program Name
2024 Budget 2024 FTE Count Program Mandate
Destination Development
$439,993
0.1 N - Best Practice
Tourism Marketing
$399,965
0.3 N - Best Practice
Business & Development Attraction/Retention $136,714
0.5 N - Best Practice
City Property Development & Management $86,915
0.4 N - No Mandate
Total
$7,339,448 34.4
Community Engagement
Community Engagement includes programs to share information with the community, learn from community
members, manage public records requests, and support the City's boards, commissions, and advisory
bodies.
Cost Drivers
■ Required participation in mandated training or adoption of new processes from updated state
legislation.
Priorities and Unfunded Needs
■ Staff to support the increase in the number and complexity of public records requests.
■ Training for existing staff to maintain certifications/credentials and keep current on best practices
and changes in regulations.
Program Name 2024 Budget
2024 FTE Count Program Mandate
Public Records Requests & Records Management $1,192,875
8.8 Y - Federal/State
Boards/Commissions/Committees
$352,757
1.5 Y - City Code
Digital Records Center
$182,968
1.0 Y - Federal/State
Communications & Community Engagement $2,328,591
1 2.0 N - Best Practice
Total
$4,057,191 23.3
.11 DRAFT January 5, 2024 Tukwila Financial Sustainability Plan 1 Program Overview
5
Culture and Recreation
Culture and Recreation includes recreation and wellness programs designed for community members of
all ages.
Cost Drivers
■ Minimum wage requirements that impact the cost of labor.
■ Increase in service levels per Council direction.
Changes in Levels of Service
■ Elimination of some recreation programs and services and reduction in the days and hours of facility
operations. Some reductions to recreation programs were restored with one-time funding from
Federal American Rescue Plan Act (ARPA) funds. To maintain these restored services, ongoing funding
will need to be identified.
Priorities and Unfunded Needs
■ Restoring service levels to pre -pandemic levels.
■ Resources dedicated to facility planning, maintenance, and operations.
■ Resources dedicated to grant administration to maximize potential grant revenue for the City.
■ Promoting and administering citywide volunteer opportunities, programs, and initiatives.
■ Addressing physical and operational inequities, including enhanced language access services, ADA
transition planning, and barrier elimination.
Opportunities for Efficiencies
■ Exploration of alternative service delivery methods, such as shared service delivery or joint efforts
with other organizations or neighboring cities.
Program Name
2024 Budget 2024 FTE Count Program Mandate
Administration
$749,782
4.8 Y - Federal/State
Professional Development & Training
$65,564
0.2 Y - Ordinance/Resolution
Mandatory Training
$9,158
0.1 Y - Federal/State
Youth & Teen Services & Programs
$869,555
2.0 N - No Mandate
Older Adult Services and Programs
$354,767
1.8 N - No Mandate
Wellness & Adult Services & Programs
$342,810
N - No Mandate
Facility Rentals $147,477
0.5 N - No Mandate
Preschool Services and Program
$82,715
0.6 N - No Mandate
Total
$2,621,827 11.1
DRAFT January 5, 2024 Tukwila Financial Sustainability Plan 1 Program Overview
6
General Government
General Government programs include the central services that support all other departments, such as
financial processing and reporting, personnel management, and City policy management.
Cost Drivers
■ Required participation in mandated training or adoption of new processes from updated state
legislation.
■ Administration of City policies such as a new minimum wage ordinance.
Priorities and Unfunded Needs
■ Investment in staff and succession planning to ensure the City can maintain service levels and retain
high quality staff.
■ Resources dedicated to grant administration to maximize potential grant revenue for the City.
■ Operational support for capital investments, such as staff to implement and maintain new technology.
Opportunities for Efficiencies
■ Reviewing and streamlining processes to allow staff to keep up with workload or address additional
tasks.
■ Potentially shifting positions to meet needs and dedicating time to cross -training to help staff meet
workload demands with existing resources.
Program Name
2024 Budget 2024 FTE Count Program Mandate
Administration
$3,942,031
8.2 Y - Federal/State
Risk Management
$861,572
0.1 Y - Federal/State
City Attorney Services
$525,987
0.0 Y - Federal/State
Sales and Other Taxes
$451,1 31
2.6 Y - Federal/State
Financial Reporting/Audit/Account
Administration
$369,822
1.0 Y - Federal/State
Payroll & Benefit Administration $325,231
1.6 Y - Federal/State
Governmental & Regional Affairs $31 3,495
1.5 Y - Federal/State
Accounts Payable $288,772
1.7 Y - Federal/State
Legislative & Budget Oversight $263,281
6.0 Y - Federal/State
Accts Receivable/Misc Billing/LID/etc. $260,606
1.6 Y - Federal/State
Professional Development & Training $192,947
0.9 Y - Ordinance/Resolution
City Policy Development $178,826
0.7 Y - Federal/State
Business System Management/Support $176,922
0.6 Y - Federal/State
Civil Service Recruiting & Hiring $158,249
0.7 Y - Federal/State
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7
Program Name
2024 Budget 2024 FTE Count Program Mandate
Recruiting and Hiring
$157,801
0.8
Y - City Code
Equity
$125,110
0.6 Y - Ordinance/Resolution
Council Agenda/Meeting Functions
$122,517
0.8 Y - Federal/State
Grants Administration & Accounting
$1 15,065
0.7 Y - Federal/State
Business Application Services
$109,548
0.3 Y - Federal/State
Budget/CIP Development
$109,042
0.6 Y - Federal/State
Labor & Employee Relations
$96,626
0.4 Y - Federal/State
Financial Reporting/Analysis for
Departments
$93,069
0.5 Y - Federal/State
Benefit Plan Management
$91,047
0.4 Y - Federal/State
GIS (mapping)
$83,457
0.3
Y - City Code
Council Legislative Support
$71,842
0.3 Y - Federal/State
Ordinance, Resolution and Code
Development
$63,564
0.4 Y - Federal/State
Policy Development/Compliance
$57,578
0.3 Y - Federal/State
Classification & Compensation
$44,915
0.2 Y - Ordinance/Resolution
Investments/Cash Management/Reporting
$40,1 14
0.2 Y - Ordinance/Resolution
Debt Management
$19,236
0.1 Y - Federal/State
Long -Range Financial Planning Model
$13,699
0.1
Y - City Code
Capital Asset Accounting
$12,913
0.1 Y - Federal/State
Indirect Cost Allocation Admin
$6,560
0.0
Y - City Code
Mandatory Training
$2,718
0.0 Y - Federal/State
End -User Infrastructure Services
$524,987
0.6 N - Best Practice
Service Desk
$356,826
2.1 N - Best Practice
Essential Public Services
NH -
$220,251
0.4 N - Best Practice
Network Infrastructure Services
$196,988
0.5 N - Best Practice
Cyber Security/Business Continuity
$190,923
0.9 N - Best Practice
Mobility Services
$66,235
0.4 N - Best Practice
Data Analytics
$32,539
0.2 N - Best Practice
Emergency Application Services
$31,921
0.2 N - Best Practice
Total
$1 1,365,963
39.6
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Infrastructure Maintenance and Improvement
Cost Drivers
■ Minimum wage requirements that impact the cost of labor.
■ Inflationary increases in the cost of supplies, fuel, and contracts.
■ Maintenance and operational costs for new facilities and newly acquired properties and lands.
■ Increase in service levels per Council direction.
• Unforeseen events that occur after the budget is adopted such as weather events or damage to City -
owned property.
Changes in Levels of Service
■ Some reductions such as maintenance of parks, trails, bus stops, and medians, were restored with
one-time funding from Federal American Rescue Plan Act (ARPA) funds. To maintain these restored
services, ongoing funding will need to be identified.
Priorities and Unfunded Needs
■ Resources dedicated to facility planning, maintenance and operations.
■ Resources dedicated to grant administration to maximize potential grant revenue for the City.
■ Dedicated sources of funding for capital projects.
• Operational support for capital investments such as facility and park maintenance.
■ Investments in risk management and workplace health and safety.
• Addressing physical and operational inequities, including enhanced language access services, ADA
transition planning, and barrier elimination.
Program Name
2024 Budget 2024 FTE Count Program Mandate
Administration
$1,147,263
5.4 Y - Federal/State
Environmental Stewardship
$880,566
4.9 Y - Ordinance/Resolution
Street Lighting
$679,648
2.5 Y - Ordinance/Resolution
Traffic Control Devices
$580,799
2.7 Y - Federal/State
Street Cleaning
$425,982 0.8 Y - Ordinance/Resolution
Video & Fiber
$151,611
0.9 Y - City Code
Snow & Ice Control $143,321
1.0 Y - City Code
Grants Administration & Accounting $140,834
0.8 Y - Federal/State
Budget/CIP Development $132,729 0.7 Y - Federal/State
Sidewalks $77,422 0.4 Y - City Code
▪ 111 DRAFT January 5, 2024 Tukwila Financial Sustainability Plan 1 Program Overview
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Program Name
2024 Budget 2024 FTE Count Program Mandate
Mandatory Training
$28,083
0.1 Y - Federal/State
Professional Development & Training
$23,383
0.1 Y - Ordinance/Resolution
Projects & Capital Improvement
Management
$40,329,210
9.1 N - Best Practice
Facility Management & Improvement $2,01 1,828
7.8 N - Best Practice
Parks Maintenance $1,536,910
4.5 N - Best Practice
Pothole and Litter Control $1,155,174
0.4 N - Best Practice
TIB Bus Stop/Streetscape $315,789
2.2 N - Best Practice
Trail Maintenance $274,310
0.6 N - Best Practice
Graffiti, vandalism & garbage $223,223 1.5 N - Best Practice
Parks Facility Maintenance $21 1,652
1.6 N - Best Practice
Streetscapes/Median Landscape $92,400 0.8 N - Best Practice
Grounds Maintenance -City Facilities $89,974 0.7 N - No Mandate
Park Restrooms Contract $83,976 0.0 N - Best Practice
Minor Structural Repairs $51,448
0.4 N - Best Practice
Total
$50,787,534 49
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Public Safety
Cost Drivers
■ Inflationary increases in the cost of supplies, fuel, and contracts.
• Staff participation in mandated training or adoption of new processes from updated state
legislation.
• Increase in service levels per Council direction.
• Unforeseen events that occur after the budget is adopted such as humanitarian crises.
• Growth in residential and daytime population may increase the number of incidents and the need for
police services.
Changes in Levels of Service
■ The Police Department was fully funded in the 2023-2024 budget and the department was able to
fill previously frozen positions. The Police Department created new positions to focus on community
engagement and emergency management.
Program Name
2024 Budget 2024 FTE Count Program Mandate
Police Patrol Services
$9,039,888
36.1
Y - City Code
Investigation of Felony and Juvenile
Crimes
$2,276,505
1 1.4
Y - City Code
Administration
$2,155,129
4.6 Y - Federal/State
Detention & Incarceration Services $1,1 23,782
0.3 Y - Federal/State
Traffic Enforcement & Crash Investigation
Team
$913,639
4.5 Y - Federal/State
Community Risk Reduction
$723,800 0.0 Y - Ordinance/Resolution
Emergency Preparedness & Response $640,853 1.1 Y - Federal/State
Mandatory Training $551,850
2.3 Y - Federal/State
Public Defense Program $448,184
0.1 Y - Federal/State
Professional Development & Training
$443,453 1.3 Y - Ordinance/Resolution
Case Management $414,622
2.3 Y - Federal/State
Emergency Management Program $412,537
2.0 Y - Federal/State
Civil Service Recruiting & Hiring $402,963 1.3 Y - Federal/State
Risk Management $365,664 0.0 Y - Federal/State
Evidence and Property Management $332,542 2.2 Y - Federal/State
Professional Standards $323,553 1.6 Y - Federal/State
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Program Name
2024 Budget 2024 FTE Count Program Mandate
Court Support Services
$209,797
1.4 Y - Federal/State
Prosecution Services
$155,231
0.0 Y - Federal/State
Animal Control
$125,142
0.0 Y - City Code
Health & Safety
$96,91 2
0.3 Y - Federal/State
Court Interpreter Program $73,864 0.3 Y - Federal/State
Public Safety Plan $18,138
0.1 Y - City Code
Accounts Payable $1,000
0.0 Y - Federal/State
Narcotics & Human Traffic Investigations $1,346,478
6.3 N - Best Practice
Police Support Operations $1,201,183
8.8 N - Best Practice
Community Policing Team $973,842 4.9 N - Best Practice
School Zone Safety Cameras $504,279 3.0 N - Best Practice
Critical Incident Response $394,697 1.7 N - Best Practice
Community Investment $162,297
1.0 N - Best Practice
Valley Independent Investigative Team $98,805 0.5 N - Best Practice
Homeless Encampment Response $46,618
0.2 N - Best Practice
Fire Services Contract $14,202,720 0.0 Not Applicable
Fire Retiree Benefits $309,500 0.0 Not Applicable
Total
$40,489,467 99.3
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