HomeMy WebLinkAboutCOW 2024-09-23 Item 5B - Handout Distributed at Meeting - 2025-2026 Biennial Budget Development ProcessSeptember 23, 2024 Committee of the Whole Meeting
CITY OF TUKWILA 2025-26
DEVELOPMENT PROCESS
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The City of opportunity, the community of choice.
2025-26 Budget Today's Topics
Development
Tony Cullerton
Deputy Finance Director
Jo Anderson
Inclusion & Engagement Manager
Marty Wine
City Administrator
• Overview: Public Engagement & Outreach
Efforts
• Presentation of 2025-26 Proposed Other
Funds - Part 1
• Special Revenue Funds
• Capital Project Funds
• Funds Proposed for Closure
• Fiduciary Fund
• Next Steps
City of Tukwila 2025-26 Budget Development 2
Engagement & Outreach
Commitment to gather community input to inform budget priorities. In recognition of Tukwila's diverse
population, the City adopted a multi -prong approach to engage residents and gain a deeper understanding of
their program and spending preferences.
1: The City collaborated with community liaisons to gather feedback from non -English-speaking and
traditionally underrepresented sectors of the community.
2: A professional third -party survey firm conducted a statistically valid mail/web survey of a sample reflective
of the Tukwila community to collect input about priorities.
3: Engagement efforts were extended to community spaces, including regular attendance at the Farmer's
Market and participation in various city events throughout the summer. This approach was designed to ensure
the City reached all residents by actively engaging with the community and bringing the conversation directly
to them.
4. The City convened a 14-member Financial Sustainability Committee composed of residents, business
representatives & non-profit leaders that provided recommendations on how the City can effectively use
existing resources to deliver quality City services to residents and businesses and achieve long-term financial
sustainability.
City of Tukwila 2025-26 Budget Development 3
Engagement & Outreach
Liaison Community Outreach
Meet the Liaisons
• Contract with 7 community liaisons based on lived experience and a resume of
community engagement.
• Languages: Burmese and Karen, Dari (Afghan), Somali, Swahili, Spanish,
and Vietnamese.
• Reach: 86 home visits/phone calls and 16 meetings, festivals, resource
fairs, and residential, shopping, and cultural centers.
City of Tukwila 2025-26 Budget Development 4
Engagement & Outreach
Liaison Findings
• Affordability — Needing more and good quality low-income housing,
addressing rent increases for residents and small businesses.
• Basic Needs & Safety — Addressing immediate needs and root issues causing
safety concerns.
• Communication & Trust Building —Improving communication and
engagement, particularly with newcomers and limited English speakers.
City of Tukwila 2025-26 Budget Development 5
Engagement & Outreach
Community Survey — Budget Priorities
• Sent May - June 2023
• ETC Institute sampled 263 residents, +/-5.9% precision, 95% level of
confidence, by US Mail and web
• Aligned with Financial Sustainability Committee recommendation for
statistically valid survey
• Asked for community's needs for 10 City services; rate how well needs are
met
• Priority investment rating: what city service should receive the highest
priority for investment?
City of Tukwila 2025-26 Budget Development 6
Engagement & Outreach
ETC Survey Findings
3 city services with highest % of unmet needs:
• Sidewalks
• Homeless services & encampments
• Code enforcement: properties safe/maintained
4 city services residents ranked most important:
• Police & Public Safety (48%)
• Homeless services & encampments (37%)
• Access to Affordable Housing & Basic Human Needs Assistance (34%)
• Maintaining Streets (32%)
City of Tukwila 2025-26 Budget Development 7
Engagement &
Outreach:
Service Priorities
(Survey)
• Evaluate
investment
priorities
• Equally weighs
unmet needs
and importance
Top Priorities for Investment for Major City Services Based on
Priority Investment Rating
Police and Public Safety Services
Homeless Services and Encampments
Maintaining Streets
Code Enforcement: Ensure Private Properties are Safe and Maintained
Sidewalks
City efforts to improve access to Affordable Housing
Assistance for Basic Human Needs
Neighborhood Traffic Calming
Safe Walking Trails
Maintenance of City parks and trails
Support for Small Businesses and Local Economy
Safe Bicycle routes and trails
Planning and Land Use
Community participation: events and social gatherings
Safe, Efficient, Inviting City Facilities
Garbage and Recycling Services
Parks and Recreation Older Adult Programs
Stormwater and Drainage
The number of City park and trail facilities
Parks and Recreation Teen and Youth Programs
0
50
100
150
200
City of Tukwila 2025-26 Budget Developr
Engagement & Outreach
Farmers Market
• Attended weekly Farmers Market events and other city sponsored
events (National Night Out)
• Presented survey categories (10 services) on poster boards
• Intended to reach non-English speaking residents
• Important to establish a consistent presence
City of Tukwila 2025-26 Budget Development 9
Engagement & Outreach
Farmers Market - Findings
Program
Votes
9(o-
Assistance far Basic Human Needs: Foo-d - Rent - Utilities
41
12.8%
City Efforts To Improve Peczes,s to Afforta ble Housing
33
10. 3'%.
Pali c e & Public Safes Ser,ric e s
33
10-3%-
HomeLessServicesand Encampments
30
9. %
Parks & Recreation: Teen & Youth Pragra rris
28
8. r, .-
Supportfor SmaLL Businessesand Local Econorrby
21
8.€-: .
Parks Sc Recreation: SeniorAduLt Programs
19
5-
Number of City Parkand Trail Facilities
13
4.1%
Community Participation: Eve ntsand Social Gatherings
12
3.81
Pla n n i n.ga ncl Land Use
11
3.4 -
God a Enforce me nt
10
3.1-
Maintenance of City Parksand TraiLs
10
3..
Safe Wa Lki ngTra i Ls
10
3.1
5i8ewaLks
9
2.8!
Safe Bicycle Routesand Trails
8
2.5
Stdrnwrate r a nd Drainage
8
2.5
Garbage and RecycLingService.s
7
2.2 -
Neighborhoo-d Traffic CaLming(Speed Control and Signage
7
2.2%
MaintainingStreets
5
1-�-,=
Safe. Efficientand Inviting City Facilities
5
1. = : .
Iota L
320
10 0.0 "
City of Tukwila 2025-26 Budget Development 10
Financial Sustainability Committee
Recommendations- Recap
The Committee focused on ways the City could effectively
use existing resources to deliver quality City services to
residents and businesses and to achieve long-term financial
sustainability.
City of Tukwila 2025-26 Budget Development 11
• apt. Rhti l
r Snmtant.
iransl[ [Kau
City of Tukwila Financial
Sustainability Plan
April 2024 1 Final Report
:111 BEI
Informing the 2025-26 Budget -
Financial Sustainability Plan
Qs Be Good Stewards of Public Resources. Build a culture
of continuous improvement and implement approaches
and tools to improve the City's efficiency and
effectiveness2.
2. Invest in the Tukwila Community's Highest Priorities.
Align services with community priorities and
prudently manage the tax burden on residents and
businesses.
3. Invest in Tukwila's Future. Make targeted
investments to achieve long-term cost savings and
improved outcomes for the Tukwila community.
City of Tukwila 2025-26 Budget Development 12
Engagement & Outreach Summary
• Honor community voices & priorities
• Inputs from community engagement help prioritize proposed budget
investments. Examples:
• Public safety: Police, Park Ranger, Co -Responders
• Basic human needs, housing assistance
• The People's Project
• Build on listening efforts with each budget
• Implement efforts that advance the City's financial management, resource
effectiveness and cost containment abilities;
• deeper investments in efficiency and effectiveness
• communicate openly and honestly with the community about demands
for City services and the City's performance
City of Tukwila 2025-26 Budget Development 13
Proposed
2025-26 Budget
Presentation by fund managers
"Other" Funds
• Special Revenue Funds (101, 103, 104, 105, 109)
• Capital Project Funds (301, 303) — more on October 21
• Funds Proposed for Closure (302, 305)
• Fiduciary Fund (611)
• Fund Purpose
• 2025-26 Biennial Budget Activity & Recommendation
• Q&A/Discussion
Denotes
page in
your
packet
City of Tukwila 2025-26 Budget Development
14
Fund 101 — Lodging Tax Fund
Purpose
• Proceeds from special excise tax on lodging; tourism promotion
(approved by Lodging Tax Advisory Committee).
What's Happening in 2025-26
• Continue to Support Experience Tukwila
• Support Third -Party Funding Requests
• Preparing to be World Cup ready
Recommendation
• Continue to manage the fund in accordance with state law.
City of Tukwila 2025-26 Budget Development
15
Fund 103 —Residential Street Fund
Purpose
• Provides for maintenance, lane widening, curbs and gutters,
sidewalks, illumination and undergrounding of utilities of the
residential street system.
What's Happening in 2025-26
• Continue improvements for the Traffic Calming/Residential
Safety Program.
• Complete design and construction of South S 152nd pedestrian
and bike Project.
• Begin design of the Macadam Road S Complete Street and
46th Ave South Safe Route to School Projects.
Recommendation
• Continue to manage the fund in accordance with state law.
City of Tukwila 2025-26 Budget Development
16
Fund 104 —Bridges and Arterial Streets Fund
Purpose
• This program provides for the preliminary engineering, right-of-way,
construction engineering, and construction of arterial streets and
bridges.
What's Happening in 2025-26
• Complete Annual Overlay and Repair and Annual Signal programs in
2023 and 2024.
• Complete Annual Bridge Inspections and Repair Program for 2023 and
2024.
• Complete 100% design of the 42nd Ave S Bridge Replacement Project.
• Complete construction of Green River Trail Improvements.
Recommendation
• Continue to manage the fund in accordance with state law.
City of Tukwila 2025-26 Budget Development
17
Fund 105 —Contingency Fund
Purpose
• Sufficient fund balances and reserve levels are important for the long-term financial
stability of the City.
• This fund provides for a reserve fund balance equal to or greater than 10% of the previous
year's General Fund ongoing revenue, exclusive of significant non -operating, non -recurring
revenues such as real estate sales, or transfers in from other funds.
• Amounts held in this fund can be used for more restrictive, emergency -type purposes. All
expenditures from this fund require Council approval.
• This fund is reported as a sub -fund of the general fund in the City's Annual Comprehensive
Financial Report (ACFR).
Recommendation
• Continue to manage the fund in accordance with TMC.
City of Tukwila 2025-26 Budget Development
18
Fund 109 —Drug Seizure Fund
Purpose
• Account for revenues from proceeds of illegal drug
matters. Use restricted by state/federal rules.
What's Happening in 2025-26
• Fund balance has largely been used to support Police
Co -Responder Program
Recommendation
• Continue to manage the fund in accordance with
state law.
City of Tukwila 2025-26 Budget Development
19
Fund 301 — Land Acquisition Fund
Purpose
The Land Acquisition, Recreation, and Park Development fund supports the Parks and Recreation
Department's six -year capital improvement plan (CIP) that addresses construction, repair, maintenance and
acquisition of parks, trails, recreation, and open space properties.
What's Happening in 2025-26
• Implement recommendations from the 2012 City Strategic Plan (amended 2018); Recreation Services &
Program Plan; Tukwila's Comprehensive Plan; 2020 Parks, Recreation and Open Space Plan; the 2012 Urban
Tree Canopy Assessment; 2019 Older Adults Recreational Service Needs Assessment; 2018 Public Arts &
Culture Master Plan; 2017 Green Tukwila 20-Year Stewardship Plan; and other applicable local, regional,
and state plans.
• Engage in more routine park, open space, and trail master planning initiatives to inform a more aggressive
master plan implementation program.
• Leverage current revenues with external funding sources to bolster scope, scale, and quantity of park
improvements.
Recommendation
• Continue to manage the fund in accordance with state law.
City of Tukwila 2025-26 Budget Development
20
Fund 302 —Urban Renewal
Purpose
• The fund was created for Tukwila Village and the purchase of the
high -crime properties on Tukwila International Boulevard. The
properties were purchased, cleared, and sold for development.
What's Happening in 2025-26
• The fund will be closed in 2024.
Recommendation
• The fund balance will be transferred to the General Fund.
City of Tukwila 2025-26 Budget Development
21
Fund 303 —General Governmental
Improvement
Purpose
• The General Government Improvement fund is used for improvements,
additions, or other miscellaneous minor capital projects not provided for
elsewhere in the City's budget. Projects that benefit multiple departments
or functions will be given priority.
What's Happening in 2025-26
• Complete roof replacement of City Hall and the Tukwila Community Center.
• Initiate updates of furnishing, fixtures, and equipment across City facilities.
Recommendation
• Continue to manage the fund in accordance with state law.
City of Tukwila 2025-26 Budget Development
22
Fund 305 —Public Safety Plan
Purpose
• 305: Improve city facility conditions; carry out aims of voter -approved
Public Safety Plan (Justice Center, fire station construction).
What's Happening in 2025-26
• Use facilities study findings to develop long term facility plan.
Recommendation
• The fund is proposed for closure in 2024, with minimal fund balances
transferred to the General Fund.
City of Tukwila 2025-26 Budget Development
23
Fund 611 — Firemen's Pension Fund
Purpose
• Supports pension payments for seven employees
who qualify for a pre-1971 pension plan
What's Happening in 2025-26
• Budget for supplemental pension costs
Recommendation
• Adopt 2025-26 Budget as presented
City of Tukwila 2025-26 Budget Development
24
Discussion
Q&A
Next Steps
Discussion & Questions
Special & Enterprise Funds —Future Work Session
(date TBD) and October 7
• Debt Service Funds (2XX)
• Capital Projects Funds
• Internal Service Funds: Equipment Rental &
Replacement (501), Employee Health Insurance (502),
Retiree Insurance (503)
• Enterprise Funds: Water, Sewer, Surface Water
• Golf Course Fund (411)
General Fund Revenues, Expenditures &
Department Presentations —October 7
City of Tukwila 2025-26 Budget Development 25