HomeMy WebLinkAboutFIN 2024-08-26 COMPLETE AGENDA PACKETCity of Tukwila
Finance and Governance
Committee
O De'Sean Quinn, Chair
O Tosh Sharp
O Jovita McConnell
AGENDA
MONDAY, AUGUST 26, 2024 — 5:30 PM
Distribution:
D. Quinn
T. Sharp
J. McConnell
A. Papyan
D. Martinez
Mayor McLeod
M. Wine
A. Youn
L. Humphrey
ON -SITE PRESENCE:
TUKWILA CITY HALL
HAZELNUT CONFERENCE ROOM
6200 SOUTHCENTER BOULEVARD
REMOTE PARTICIPATION FOR THE PUBLIC:
1-253-292-9750, ACCESS CODE: 441656166#
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Item
Recommended Action
Page
1. BUSINESS AGENDA
a. Ordinance Updating Park & Fire Impact Fees
a. Forward to 9/16 Regular
Pg.1
David Rosen, Fiscal Analyst
Meeting Consent Agenda.
b. City Copier Lease Agreement
b. Forward to 9/16 Regular
Pg.17
Mike Marcum, Technical Operations Supervisor
Meeting Consent Agenda.
c. General Fund Expenditure Report (July 2024)
c. Discussion only.
Pg.25
Tony Cullerton, Interim Finance Director
2. MISCELLANEOUS
Next Scheduled Meeting: September23, 2024
S. The City of Tukwila strives to accommodate individuals with disabilities.
Please contact the City Clerk's Office at 206-433-1800 (TukwilaCityClerk@TukwilaWA.gov) for assistance.
TO:
City of Tukwila
Thomas McLeod, Mayor
Parks & Recreation Department - Pete Mayer, Director
INFORMATIONAL MEMORANDUM
Finance & Governance Committee
FROM: Tony Cullerton, Interim Finance Director
David Rosen, Parks & Recreation Analyst
DATE: June 25, 2024
SUBJECT: Fiscal Year 2025 Parks & Fire Impact Fees Updates
ISSUE
Per TMC 16.26.080 and 16.28.080, the Fire and Park Impact Fee Schedules are to be updated
annually with the resultant schedule changes becoming effective January 1 of each year. The last
updates were made via Ordinance 2708 for Fire Impact Fees and Ordinance 2709 for Park Impact
Fees, approved by City Council in August of 2023, creating the 2024 Fire Impact Fee Schedule in
Figure 16-1 "Fee Schedule" as Exhibit B to Ordinance 2708 and the 2024 Parks Impact Fee Schedule
in Figure 16-1 "Fee Schedule" as Exhibit B to Ordinance 2709. Staff seeks to update the Fire and Park
Impact Fee schedules for 2025 to include revised rate structures reflecting current economic conditions.
BACKGROUND
Fire and Park Impact Fees are one-time charges assessed against a new development project as a
means of helping pay for public facilities that will be needed to address increased demand for services
created by the development itself. Fire Impact Fees support the development of facilities related to and
the purchase of capital items for fire response services. Park Impact Fees support the acquisition and
development of parks, trails, natural areas, and recreation facilities. The developer of a proposed
residential or commercial development pays the impact fees at the time a building permit is issued.
ANALYSIS
Authority to impose these fees is granted via Revised Code of Washington (RCW) as well as the
Washington Administrative Code (WAC). While no RCW or WAC exists that imposes any restrictions
on or creates any requirements concerning how a city updates its fee schedule, the City has adopted
an index to inform the updating of fees.
TMC 16.26.080 (1) for Fire Impact Fees and TMC 16.28.080 (1) for Park Impact Fees require the use
of the Construction Cost Index for Seattle (June -June) published by the Engineering News Record to
calculate annual inflation adjustments in the impact fee rates.
The index uses the following components for its calculations:
• Seattle price for portland cement
• Seattle price for 2X4 lumber
• National average price for structural steel
• Local union wages plus fringes, for carpenters, bricklayers, and iron workers
Tukwila City Hall • 6200 Southcenter Boulevard • Tukwila, WA 98188 • 206-433-1800 • Website: TukwilaWA.gov
1
Finance & Governance Committee
June 25, 2024
Page 2
The table below reflects the Construction Cost Index (CCI) for Seattle from June 2022 to June 2024.
Note: Due to rounding, the proposed fee increase may not be the same in terms of percentage change.
Date
CCI
YoY % Change
June 2024
15492.6
1.65
June 2023
15241.7
3.96
June 2022
14661.2
N/A
Total Change 2022-2024
831.4
5.67%
LEGAL CONSIDERATIONS
In April of 2024, the Supreme Court of the United States (SCOTUS) decided on Sheetz v. County of El
Dorado, California. Per the Municipal Research and Services Center (MRSC), this decision will have
the effect of requiring the Nollan and Dolan test (Named after SCOTUS cases Nollan v. California
Coastal Commission (1987) and Dolan v. City of Tigard (1994)) to apply to permit conditions. This test
requires that permit conditions:
1. Have a nexus to the government's land -use interest, and
2. Be roughly proportional to the development's impact on the land -use interest
In effect, the Sheetz ruling may require municipalities such to be prepared to demonstrate their work in
the development of impact fees and their schedules, in order to successfully argue that said fees meet
the requirements of Nollan and Dolan.
City staff discussed the impacts of Sheetz with the City Attorney's Office, who determined at this time
that the inflationary updates to Park and Fire Impact Fees can proceed. It is the opinion of attorneys
with Ogden Murphy Wallace that the state statutes that enable impact fee programs within the State of
Washington already have the Nollan and Dolan tests built into them and would therefore likely pass
muster under these tests should they be subject to scrutiny. City staff will continue to monitor ongoing
developments concerning the Sheetz decision in collaboration with the City Attorney's Office, MRSC,
and other concerned entities should the need arise.
FINANCIAL IMPACT
Fire and Park Impact Fees are not a general fund revenue source; therefore, passage of these
ordinances does not create any general fund cashflows. Also, due to impact fees only being earned
when development occurs, the impact of approving these ordinances is indeterminate at this time.
RECOMMENDATION
Department staff recommends the Finance & Governance Committee approve the proposed
ordinances and forward them to the August 5t", 2024 Regular Council Meeting Consent Agenda for final
approval.
ATTACHMENTS
A --- Proposed Ordinance for Fire Impact Fees (Includes proposed rate schedule)
B --- Proposed Ordinance for Park Impact Fees (Includes proposed rate schedule)
C --- Construction Cost Index Data (Seattle, WA June 2022 to June 2024) & FY25 Update Calculations
D --- Fire & Park Impact Fee Historical Revenue (2015 — 2024 YTD)
Phone: 206-433-1800 • Email: Mayor@TukwilaWA.gov • Website: TukwilaWA.gov
2
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, AMENDING ORDINANCE NO. 2571
TO UPDATE THE FIRE IMPACT FEE SCHEDULE AS
CODIFIED IN TUKWILA MUNICIPAL CODE CHAPTER 16.26
AS FIGURE 16-1, "FEE SCHEDULE"; REPEALING
ORDINANCE NO. 2708; PROVIDING FOR SEVERABILITY;
AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, the City Council adopted Ordinance No. 2571 related to fire impact fees on
May 7, 2018; and
WHEREAS, Tukwila Municipal Code ns 16.26.060, 16.26.070, and 16.26.080
provides direction on annual up es to fire i act fees;
NOW, THEREFORE, UNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HERE = • R SAS FOLLOWS:
Section 1. Re - : er. Or• - ncilo. 2708 is hereby repealed in its entirety.
Section 2. Fire I
hereby amended to upd
Schedule," as attached her
chedule Amended. Exhibit B to Ordinance No. 2571 is
Fire Impact Fee Schedule codified as Figure 16-1, "Fee
Section 3. Corrections by City Clerk or Code Reviser Authorized. Upon
approval of the City Attorney, the City Clerk and the code reviser are authorized to make
necessary corrections to this ordinance, including the correction of clerical errors;
references to other local, state or federal laws, codes, rules, or regulations; or ordinance
numbering and section/subsection numbering.
Section 4. Severability. If any section, subsection, paragraph, sentence, clause or
phrase of this ordinance or its application to any person or situation should be held to be
invalid or unconstitutional for any reason by a court of competent jurisdiction, such
invalidity or unconstitutionality shall not affect the validity or constitutionality of the
remaining portions of this ordinance or its application to any other person or situation.
2024 Legislation: Fire Impact Fees
Version: 8/5/24
Staff: D. Rosen
Page 1 of 3
3
Section 5. Effective Date. This ordinance or a summary thereof shall be published
in the official newspaper of the City, and shall take effect and be in full force January 1,
2025.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Regular Meeting thereof this day of , 2024.
ATTEST/AUTHENTICATED:
Andy Youn, CMC, City Clerk
Thomas McLe d, Mayor
APPROVED AS TO FORM BY: Filed i the Clerk:
by the Pa : Council:
P ishe •
ate:
Or• ce Number:
Office of the City Attorney
Attachment: Updated Figure 1. , e Sc dule," for Fire Impact Fees
(Exhibit B to Or
4
2024 Legislation: Fire Impact Fees
Version: 8/5/24
Staff: D. Rosen
Page 2 of 3
Figure 16-1 "Fee Schedule"
Exhibit B
CITY OF TUKWILA
FIRE IMPACT FEE SCHEDULE (2025)
RESIDENTIAL — per dwelling unit
(a) Single family
(d) with fire sprinkler system installed
(b) Multi -family
COMMERCIAL/NON-RESIDENTIAL
- per 1,000 square feet of development
(c) Retail
(c) Office
(c) Industrial/Manufacturing
(a)
(b)
(c)
(d)
FIRE
Impact Fee
$ 2,363 2,402
$ 2,2212,258
$ 2,722 2,767
$ 2,647 2,691
$ 1,033 1,050
$ 221 225
Attached acc ory dwe g units are exempt from impact fees.
A structure with ore t two dwelling units.
See the more deti nd use descriptions in the Land Use Categories
document.
6% discount for single family units with fire sprinkler system installed
representing the portion of all incidents that were fire only —as opposed to
emergency medical incidents. Per Section 16.26.120.B.9. of the Tukwila
Municipal Code, "A fee payer installing a residential fire sprinkler system in a
single-family home shall not be required to pay the fire operations portion of the
impact fee."
5
6
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, AMENDING ORDINANCE NO. 2572
TO UPDATE THE PARKS IMPACT FEE SCHEDULE AS
CODIFIED IN TUKWILA MUNICIPAL CODE CHAPTER 16.28
AS FIGURE 16-1, "FEE SCHEDULE"; REPEALING
ORDINANCE NO. 2709; PROVIDING FOR SEVERABILITY;
AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, the City Council adopted Ordinance No. 2572 related to parks impact fees
on May 7, 2018; and
WHEREAS, Tukwila Municipal Code Sections 16.28.060, 16.28.070, and 16.28.080
provides direction on annual up es to park impact fees;
NOW, THEREFORE, UNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HERE = • R SAS FOLLOWS:
Section 1. Re - : er. Or• - ncilo. 2709 is hereby repealed in its entirety.
Section 2. Parks
is hereby amended to up
Schedule," as attached her
e Schedule Amended. Exhibit B to Ordinance No. 2572
Parks Impact Fee Schedule codified as Figure 16-1, "Fee
Section 3. Corrections by City Clerk or Code Reviser Authorized. Upon
approval of the City Attorney, the City Clerk and the code reviser are authorized to make
necessary corrections to this ordinance, including the correction of clerical errors;
references to other local, state or federal laws, codes, rules, or regulations; or ordinance
numbering and section/subsection numbering.
Section 4. Severability. If any section, subsection, paragraph, sentence, clause or
phrase of this ordinance or its application to any person or situation should be held to be
invalid or unconstitutional for any reason by a court of competent jurisdiction, such
invalidity or unconstitutionality shall not affect the validity or constitutionality of the
remaining portions of this ordinance or its application to any other person or situation.
2024 Legislation: Parks Impact Fees
Version: 8/5/24
Staff: D. Rosen
Page 1 of 3
7
Section 5. Effective Date. This ordinance or a summary thereof shall be published
in the official newspaper of the City, and shall take effect and be in full force January 1,
2025.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Regular Meeting thereof this day of , 2024.
ATTEST/AUTHENTICATED:
Andy Youn, CMC, City Clerk
Thomas McLe d, Mayor
APPROVED AS TO FORM BY: Filed i the Clerk:
by the Pa : Council:
P ishe •
ate:
Or• ce Number:
Office of the City Attorney
Attachment: Updated Figure 1. , e Sc dule," for Parks Impact Fees
(Exhibit B to Or
2024 Legislation: Parks Impact Fees
Version: 8/5/24
Staff: D. Rosen
8
Page 2 of 3
Figure 16-1 "Fee Schedule"
Exhibit B
CITY OF TUKWILA
PARKS IMPACT FEE SCHEDULE (2025)
RESIDENTIAL — per dwelling unit
(a) Single family
(b) Multi -family
COMMERCIAL/NON-RESIDENTIAL
- per 1,000 square feet of development
(c) Retail
(c) Office
(d) K-12 Educational Facilities
(c) Industrial/Manufact
(a) Attached acces
(b) A structure with
(c) See the more detai
(d) 80% discount for K-1
nit . re exempt from impact fees.
dwelling units.
e descriptions in the Land Use Categories document.
ational facilities.
PARKS
Impact Fee
$ 3,773 3,835
$ 3,287 3,341
$ 1,726 1,754
$ 1,555 1,581
$ 312317
$ 863 877
9
10
EN R Cost Index - Seattle, WA
YEAR
2024
June
ED
15492.56
111 %CHG
1.6
2024
[ May
1 15495.06
1 3.1
2024
2024
April 15492.56 3.1
March 15477.56 2.5 ,
2024
February
15475.06
2.6
2024
January
15311.86
1.2
2023
December
15174.36
0.4
2023
November
15337.56
0.9
2023
October
15335.06
0.9
2023
2023
September
15332.56
0.9
August
15171.86 2.0
2023
July
15174.36
115241.71
15030.95
15031.28
I 3.0
2023i
2023
2023
June
i 4.0
May
April.
2.8
3.7
2023
March
15106.78
4.5
2023
February
15087.53
4.6
2023
January
15132.08
10.3
2023
December
15115.33
10.5
2023
November
15202.68
11.8
2023
2023
2023
October
September
August
2023
2022
July
15197.93
15202.41
14873.27
14738.6
14661.19
12.0
12.4
10.4
11.2
11
12
RESIDENTIAL — per dwelling unit
(a) Single family
(b) Multi -family
COMMERCIAL/NON-RESIDENTIAL
- per 1,000 square feet of development
(c) Retail
(c) Office
(d) K-12 Educational Facilities
(c) Industrial/Manufacturing
New CCI — Base CCI
% Increase = x 100
Base CCI
2024 2025
PARKS IMPACT FEES
$ 3,773
$ 3,287
$ 1,726I
$ 1,555
$ 312
$ 863
$ 3,835
$ 3,341
$ 1,754
$ 1,581
$ 317
$ 877
1.64%
1.64%
1.62%
1.67%
1.60%
1.62%
13
RESIDENTIAL — per dwelling unit
(a) Single family
(b) with fire sprinkler system installed
(c) Multi -family
COMMERCIAL/NON-RESIDENTIAL
- per 1,000 square feet of development
(c) Retail
(c) Office
(c) Industrial/Manufacturing
% Increase =
New CCI — Base CCI
x 100
Base CCI
2024 2025
FIRE IMPACT FEES
$ 2,363
$ 2,221
$ 2,722
$ 2,647
$ 1,033
$ 221
$ 2,402
$ 2,258
$ 2,767
$ 2,691
$ 1,050
$ 225
1.65%
1.67%
1.65%
1.66%
1.65%
1.81%
14
Park Impact Fee Revenue by Year (2020- 2024 YTD)
$1.0M
$0.8M
$0.6M
$0.4M
$O.2M
$0.0M
Fire Impact Fee Revenue by Year (2020- 2024 YTD)
1.0M
0.8M
0.6M
0.4M
0.2M
0.0M
.42M
0.11 M
2020 2021 2022 2023 2024 YTD
15
16
City of Tukwila
Thomas McLeod, Mayor
INFORMATIONAL MEMORANDUM
TO: Finance Committee
FROM: Joel Bush, CTO
BY: Mike Marcum, Technical Operations Supervisor
CC: Mayor McLeod
DATE: 8/16/24
SUBJECT: Copier Lease: High -use copiers
ISSUE
Consideration of funding to refinance high -use copiers in key locations across the city.
BACKGROUND
In 2017 we entered a five-year lease for copiers across the city. In 2022 rather than enter a
new five-year lease we opted to refinance the same copiers for an additional three -years,
believing the equipment had more longevity due to the lack of use during covid.
Technology and innovation Services is now seeking Council approval to enact a new lease that
targets specific copiers with the largest impact.
Analysis
In 2024 there has been rise in maintenance requests on high-use/high-impact copiers
throughout the city, which has impacted employee productivity and efficiency. New copiers will
address all work -related impacts, increasing equipment reliability and employee productivity.
FINANCIAL IMPACT
The contract being proposed is for a new five-year lease replacing the copiers listed below,
absorbing the remainder of the existing lease into the total, with a new total not to exceed
$77,000 w/tax over the five-year term.
1- Finance Department
2- City Clerks
3- Tukwila Community Center
4- Public Works Engineering
All pricing is based upon the Omnia State Contract #R191102
RECOMMENDATION
Technology and Innovation Services is seeking approval to implement a new 60-month
equipment lease. The Finance & Governance Committee is being asked to consider the
equipment lease at the August 26, 2024 Finance Committee meeting, and forward to the
Regular Meeting Consent Agenda on September 16th, 2024
ATTACHMENTS
Informational Memorandum_Copier Lease
Sales Order
17
18
fELECTRONIC
Customer Order
BUSINESS MRCHINES
802 134th ST SW, Suite 170, Everett, WA 98204
Phone: 425-742-2244 Fax: 425-743-3117
Sales Rep Glenn Frazier
PO # 0
Ship To
Bill To
City of Tukwila
Address
6300 Southcenter Blvd
Address
Suite
Suite
City
Tukwila
City
State
WA
State
Zip
98188
Zip
Phone
(206) 433-1800
Phone
Fax
Fax
Meter Read Contact
Mike Marcum
A/R Contact
Meter Read Email
Mike.MarcumCalTukwilaWA.gov
A/R Email
Decision Maker
Decision Maker
Decision Maker Email
Decision Maker Email
Lease Months
= Monthly Lease Payment —_
Lease Rate
Lease Type
60
0.02037
FMV
QTY
Product #
Description
_ Serial Number
Unit Price
Total Price
1
1102XN2USO
Kyocera 8353ci — 80 B&W 70 Color ppm
ASCC Clerks
$350.75 per month
1
1102XN2US0
Kyocera 8353ci — 80 B&W 70 Color ppm
Finance
$350.75 per month
1
1102YN2USO
Kyocera 6054ci — 60 B&W 60 Color ppm
PW Engineering
$241.72 per month
1
1102YN2US0
Kyocera 5054ci — 50 B&W 50 Color ppm
PRTCC
$208.95 per month
Pricing per month also includes the following equipment buyouts
Kyocera 8052
ASCC Clerks
$4,844.31
Kyocera 8052
Finance
$4,844.31
Kyocera 6052
PW Engineeering
$3,068.20
Kyocera 5052
PRTCC
$2,685.79
All pricing is in accordance with Omnia State Contract # R191102
Price includes Delivery, Setup, Netorking and Training
Also includes shipping all of the old equipment back to the lease company at No Charge to the city
Please see attached sheets for equipment breakdown
Subtotal
Sales Tax
Amount Due
$ 1,152.17
Delivery Date
Comments/Special Instructions
Delivery Time
Delivery Instructions
$ 117.52
$ 1,269.69
Customer acknowledges by its signature that it has read and understands it and that it constitutes the entire
Electronic Business Machines, with respect to hardware, supply, media, or documentation furnished or
parties including all oral or written proposals. By executing this agreement, I acknowledge that I have
of customer. In the case of this being a demo. You are allotted 1,000 B&W and 1,000 Color copies. Overages
fee if paying for equipment by credit card.
ustomer Acceptance
agreement, understandings, and representations, express or implied, between customer and
to be furnished hereunder and that this agreement supersedes all prior communications between the
read and understand this agreement and certify that I am authorized to execute this agreement on behalf
will be charged at .03 for B&W and .15 for color. There will be a 3% credit card processing
Electronic Business Machines Acceptance
Authorized Signature
8/9/2024
Manager's Signature
8/9/2024
Printed Name Title Date
Printed Name Title Date
19
Confidential Proposal between City of Tukwila & EBM
RECOMMENDATION FOR ASCC Clerks
QTY DESCRIPTION
1 Kyocera 8353ci — 80 B&W 70 Color ppm
1 ESP Surge Protector 20 Amp
1 PinPoint 3 Scan
1 Keyboard Holder 10 Keyboard Tray Kit
1 USB Keyboard
1 DF-7110 4,000 Sheet Finisher (65 Sheet Staple)
1 PF-7120 3,000 Sheet Large Capacity Side Tray - Letter
1 PH-7A Punch Unit for DF-7110 / DF-7130
Lease Payment
Lease Months
Lease Type
$252.07
60
FMV
B&W Color
Cost Per Page ost Per Pag
$0.0065 $.019 - $.039 -$ .069
Buyout
Lease Rate
Lease Payment
Total Payment
$4,844.31
$.02037
$98.68
$350.75
I
LU
Confidential Proposal between City of Tukwila & EBM
RECOMMENDATION FOR FINANCE
QTY DESCRIPTION
1 Kyocera 8353ci — 80 B&W 70 Color ppm
1 ESP Surge Protector 20 Amp
1 PinPoint 3 Scan
1 Keyboard Holder 10 Keyboard Tray Kit
1 USB Keyboard
1 DF-7110 4,000 Sheet Finisher (65 Sheet Staple)
1 PF-7120 3,000 Sheet Large Capacity Side Tray - Letter
1 PH-7A Punch Unit for DF-7110 / DF-7130
Lease Payment
Lease Months
Lease Type
$252.07
60
FMV
B&W Color
Cost Per Page ost Per Pag
$0.0065 $.019 - $.039 -$ .069
Buyout
Lease Rate
Lease Payment
Total Payment
$4,844.31
$.02037
$98.68
$350.75
L "I
Confidential Proposal between City of Tukwila & EBM
RECOMMENDATION FOR PW ENGINEERING
QTY DESCRIPTION
1 Kyocera TASKa1fa 6054ci A3 Color MFP 60ppm B&W/Color
1 DF-7120 - 1,000 Sheet Finisher/Stapler
1 DP-7160 - 320 Sheet Single Pass Document Feeder
1 ESP Surge Protector 15 Amp
1 Keyboard Tray Kit
1 PF-7150 - Dual 1,500 Sheet Trays
1 PH-7A - Punch Unit for DF-7120 / DF-7140
1 UG-37 Speed License Upgrade to 50ppm
1 USB Keyboard 89 Key
1 PinPoint 3 Scan
Lease Payment
Lease Months
Lease Type
$179.23
60
FMV
B&W
Cost Per Page
Color
Cost Per Page
$0.0085
$.019 - $.039 -$ .069
Buyout
Lease Rate
Lease Payment
Total Payment
$3,068.20
$.02037
$62.50
$241.72
I
LL
Confidential Proposal between City of Tukwila & EBM
RECOMMENDATION FOR PRTCC
QTY DESCRIPTION
1 Kyocera TASKa1fa 5054ci A3 Color MFP 50ppm B&W/Color
1 DF-7120 - 1,000 Sheet Finisher/Stapler
1 DP-7160 - 320 Sheet Single Pass Document Feeder
1 ESP Surge Protector 15 Amp
1 Keyboard Tray Kit
1 PF-7150 - Dual 1,500 Sheet Trays
1 PH-7A - Punch Unit for DF-7120 / DF-7140
1 UG-37 Speed License Upgrade to 50ppm
1 USB Keyboard 89 Key
1 PinPoint 3 Scan
Lease Payment
Lease Months
Lease Type
$154.24
60
FMV
B&W
Cost Per Page
Color
Cost Per Page
$0.0088
$.019 - $.039 -$ .069
Buyout
Lease Rate
Lease Payment
Total Payment
$2,685.79
$.02037
$54.70
$208.95
I
L.i
24
City of Tukwila
Thomas McLeod, Mayor
Finance Department
INFORMATIONAL MEMORANDUM
TO: Finance & Governance Committee
CC: Mayor McLeod
FROM: Tony Cullerton, Interim Finance Director
DATE: August 26, 2024
SUBJECT: July 2024 General Fund Expenditure Report
SU MMARY
The July 2024 General Fund Financial Report provides the City Council with a comprehensive overview of
departmental expenditures and highlights significant financial items. This report is a high-level summary of
the departmental financial performance based on data available as of August 1st,2024, forthe period ending
July 31st, 2024.
Expenditures
General Fund departmental expenditures were $42.8million through July, which is $3.8 million under the
allocated budget of $46.7 million. Department 20, responsible for fund transfers, reported $2.7 million in
year-to-date activity. Overall, the General Fund activity as of the end of July was $45.6 million, which is $3.6
million under budget.
Allocated Budget
As of the end of July, three departments ended the month over their allocated budget. The Mayor's Office
is slightly overtheir allocated budget by 34k.The increase is attributed to a predetermined separation payout.
The increase in Fire has been previously reported and may be resolved through a budget amendment. The
overage in Non -Departmental is due to costs associated with Asylee expenditures.
Expended
The end of July represents 58% of the year completed. Two departments have YTD expenditures that
exceed 58% of their annual budget. Both Fire and the Mayor's Office have been previously explained.
2024 Compared to 2023
When comparing expenditures to the previous year, three departments reported increased spending over
the same period last year that was both greater than $50,000 and 5%. Finance reported an increase of
$452,361 and 23.8% over the prior year. The increase is due to Insurance Liability and Software
Implementation costs. Municipal Court reported an increase of $68k and 7% over the prior year. The bulk
of the increase is due to adding a revenue backed FTE for photo enforcement. Fire reported an increase of
$1,043,337 and 9% over the prior year. The increase pertains to Contracted Services and Insurance
Liabilities. These are all prior budgeted and approved expenditures.
1
25
Departmental Variances
Year to Date Department Expenditures Through July 2024:
BUDGET
ACTUAL
Allocated Budget
%
2024
2024
2022
2023
2024
vs Actual
Expended
$ Change % Change
DEPARTMENT
Annual
Allocated
OVER/(UNDER)
2023/2024
City Council
393,067
229,289
202,311
217,668
200,000
(29,289)
50.9%
(17,667)
-8.1%
Mayor's Office
2,405,513
1,423,329
1,235,167
1,347,304
1,456,949
33,620
60.6%
109,645
8.1%
Administrative Services
5,621,624
3,251,718
2,766,320
4,063,889
2,864,107
(387,611)
50.9%
(1,199,782)
-29.5%
Finance Department
4,625,307
3,020,222
2,028,578
1,963,516
2,415,877
(604,345)
52.2%
452,361
23.0%
Rec Dept / Parks Maint
5,808,439
3,452,943
2,620,798
2,860,884
2,776,079
(676,865)
47.8%
(84,805)
-3.0%
Community Dev
5,063,237
2,953,555
2,428,165
2,578,041
2,382,238
(571,317)
47.0%
(195,803)
-7.6%
Municipal Court
1,859,399
1,084,649
900,092
950,924
1,019,348
(65,301)
54.8%
68,425
7.2%
Police Department
24,212,875
14,323,474
10,763,926
12,233,245
12,688,963
(1,634,511)
52.4%
455,718
3.7%
Fire Department
15,605,441
11,582,861
8,536,635
11,446,485
12,489,822
906,961
80.0%
1,043,337
9.1%
PW Dept / Street Maint
8,002,142
5,323,303
4,475,160
4,630,421
4,586,570
(736,733)
57.3%
(43,851)
-0.9%
Subtotal
73,597,044
46,645,344
35,957,150
42,292,376
42,879,954
(3,765,390)
58.3%
587,578
1.4%
Non Departmental
5,865,345
2,472,172
2,683,765
3,032,566
2,676,508
204,335
45.6%
(356,058)
N/A
Total Expenditures
79,462,388
49,117,516
38,640,915
45,324,942
45,556,461
(3,561,055)
57.3%
231,520
0.5%
% of Year 58.0%1
General Fund by Category
The City adopts a biennial budget by fund, as mandated by ordinance. This level of reporting is essential for
external authoritative oversight, such as the Washington State Auditor's office. It is also utilized for debt
issuance and by other stakeholders. For managerial reporting and internal use, the City reports activity at
the departmental level, providing detailed information to support decision -making within the City and by
those charged with governance.
Allocated Budget
Services is the only category that is over in their allocated budget. Increases to Professional Services is a
combination of Contracted Services and Insurance Liability. Technology Services is slightly over in their
allocated budget but only tracking $2,391 (0.3%) above the same period last year. The increase in Repairs
and Maintenance is largely attributed to Fleet Operations & Maintenance.
Expended
% expended increases are to Professional Services and Repairs and Maintenance. The specific drivers
to the increases have been detailed above.
$ Change 2023 / 2024
Professional Development is the only category that has not been previously explained. The increase is $40k
over the same period last year. The increase is heavily weighted by PD training.
2
26
General Fund
City of Tukwila
General Fund Expenditures
Year -to -Date as of July 31, 2024
BUDGET
ACTUAL
COMPARISON OF RESULTS
2023
Annual
2023
Allocated
2021
2022
2023
Actual Budget
vs Allocated
OVER/(UNDER)
%
Expended
Change
$ 2023/2024
%
2023/2024
Salaries
28,083,897
16,382,273
17,350,565
13,361,526
13,176,654
(3,205,619)
46.9%
(184,872)
(1.4%)
Extra Labor
794,977
463,737
238,047
311,848
291,633
(172,104)
36.7%
(20,215)
(6.5%)
Overtime
797,180
465,022
1,540,832
883,227
858,013
392,991
107.6%
(25,214)
(2.9%)
Holiday Pay
250,000
145,833
84,116
71,993
92,983
(52,850)
37.2%
20,989
N/A
FICA
2,299,308
1,341,263
1,125,063
1,104,715
1,079,149
(262,114)
46.9%
(25,565)
(2.3%)
Pension-LEOFF
690,494
433,622
615,396
386,793
301,737
(131,885)
43.7%
(85,057)
(22.0%)
Pension-PERS/PSERS
1,877,476
1,095,194
848,140
868,043
766,451
(328,743)
40.8%
(101,591)
(11.7%)
Industrial Insurance
616,066
359,371
427,734
238,146
222,907
(136,465)
36.2%
(15,240)
(6.4%)
Medical & Dental
5,818,916
3,394,367
4,275,551
3,126,126
2,966,394
(427,973)
51.0%
(159,732)
(5.1%)
Unemployment
0
0
15,108
2,076
8,957
8,957
-
6,881
N/A
Uniform/Clothing
33,504
19,544
1,511
1,064
2,495
(17,049)
7.4%
1,432
N/A
Total Salaries & Benefits
41,261,818
24,100,226
26,522,064
20,355,557
19,767,373
(4,332,853)
47.9%
(588,184)
(2.9%)
Supplies
640,401
373,567
154,883
248,197
263,993
(109,574)
41.2%
$15,796
6.4%
Repairs & Maint Supplies
420,705
245,411
196,721
233,822
343,424
98,013
81.6%
$109,602
46.9%
Resale Supplies
2,580
1,505
93
0
2,247
742
87.1%
$2,247
-
Small Tools
228,078
133,046
35,566
50,102
145,650
12,604
63.9%
$95,548
190.7%
Technology Supplies
112,364
65,545
17,871
261,961
31,675
(33,870)
28.2%
($230,286)
(87.9%)
Fleet Supplies
7,260
4,235
3,217
4,074
3,997
(238)
55.1%
($77)
(1.9%)
Total Supplies
1,411,387
823,309
408,351
798,156
790,986
(32,324)
56.0%
($7,171)
(0.9%)
Professional Services
23,292,740
16,758,207
4,270,174
15,881,717
18,057,538
1,299,332
77.5%
$2,175,821
13.7%
Communications
468,177
273,103
250,995
249,179
251,776
(21,327)
53.8%
$2,597
1.0%
Professional Dev
532,851
336,105
205,016
281,080
321,736
(14,369)
60.4%
$40,657
14.5%
Advertising
66,716
38,918
4,764
11,862
18,148
(20,770)
27.2%
$6,285
N/A
Rentals
319,003
186,085
210,259
542,317
125,658
(60,427)
39.4%
($416,658)
(76.8%)
Technology Services
1,081,907
623,550
429,235
689,788
692,179
68,629
64.0%
$2,391
0.3%
Utilities
2,387,484
1,903,781
1,739,694
1,802,396
1,769,817
(133,963)
74.1%
($32,578)
(1.8%)
Repairs & Maint Svs.
1,483,739
865,514
1,290,732
815,260
1,017,272
151,757
68.6%
$202,011
24.8%
Miscellaneous
701,220
409,045
347,916
274,403
238,898
(170,147)
34.1%
($35,505)
(12.9%)
Total Services
30,333,839
21,394,308
8,748,785
20,548,002
22,493,022
1,098,714
74.2%
1,945,020
9.5%
Capital Outlay -Land
0
0
0
0
0
0
-
0
-
Other Improvements
0
0
0
0
0
0
-
0
-
Machinery & Equipment
590,000
327,500
277,951
1,082,062
225,891
(101,609)
38.3%
(856,171)
N/A
Construction Projects
0
0
0
0
0
Total Capital Outlay
590,000
327,500
277,951
1,082,062
225,891
(101,609)
38.3%
(856,171)
N/A
Transfers Out
5,865,345
2,472,172
2,683,765
2,541,164
2,279,189
(192,983)
38.9%
(261,975)
N/A
Total Non Operating Expen!
5,865,345
2,472,172
2,683,765
2,541,164
2,279,189
(192,983)
38.9%
(261,975)
N/A
Total Expenditures
79,462,389
49,117,516
38,640,915
45,324,942
45,556,461
(3,561,055)
57.3%
231,520
0.5%
%of Year
58.0%
27
Riverton Park United Methodist Church Response (RPUMC)
Total costs to date are slightly over $740,000. These expenditures are a combination of consulting
services/contracts, employee time, and services/supplies. Contracts include fencing and tenting. Consulting
is for media prep and long-term strategy. The total contract amount is currently $752,950. Of that total,
$481,818 has been spent, leaving a remaining encumbered amount of $271,132.
Total Costs (Snapshot)
SNAPSHOT
Object 2023 $ 2024 $ Total %
Consulting 88,864 195,412 284,277 38.4%
Contracts 18,734 240,063 258,797 35.0%
Salaries/Benefits 106,670 55,080 161,750 21.8%
Services 0 528 528 0.1%
Supplies 0 2,533 2,533 0.3%
Cleaning&Janitorial 0 32.511 32.511 4.4%
Subtotal 214,267 526,128 740,395 100.0%
Encumbered 271,132
Grand Total 1,011,527
28