HomeMy WebLinkAboutOrd 2749 - 2025-2026 Biennium Budget / 2025-2030 Financial Planning Model and Capital Improvement ProgramWashington
Cover page to Ordinance 2749
The full text of the ordinance follows this cover page.
AN ORDINANCE OF THE CITY COUNCIL OF
THE CITY OF TUKWILA, WASHINGTON;
ADOPTING THE BIENNIAL BUDGET OF THE
CITY OF TUKWILA FOR THE 2025-2026
BIENNIUM; ADOPTING THE 2025-2030
FINANCIAL PLANNING MODEL AND
ACCOMPANYING CAPITAL IMPROVEMENT
PROGRAM; PROVIDING FOR SEVERABILITY;
AND ESTABLISHING AN EFFECTIVE DATE.
Ordinance 2749 was amended or repealed by the following ordinances.
Se
AMENDED
ions) Amended
A
ended by Ord #
2772
2773
REPEALED
Section(s) Repeal
Repealed by Ord #
Washington
Ordinance No, '12
AN ORDINANCE OF THE CITY COUNCIL OF
THE CITY OF TUKWILA, WASHINGTON;
ADOPTING THE BIENNIAL BUDGET OF THE
CITY OF TUKWILA FOR THE 2025-2026
BIENNIUM; ADOPTING THE 2025-2030
FINANCIAL PLANNING MODEL AND
ACCOMPANYING CAPITAL IMPROVEMENT
PROGRAM; PROVIDING FOR SEVERABILITY;
AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, the preliminary budget of the City of Tukwila for the 2025-2026 biennium
was submitted to the City Council in a timely manner for their review; and
WHEREAS, a Public Hearing on the proposed budget was advertised and held on
November 4, 2024 and continued to November 18, 2024; and
WHEREAS, as budget oversight is one of its key legislative responsibilities, the City
Council conducted a thorough process to deliberate the proposed 2025-2026 Biennial
Budget;
WHEREAS, the City Council desires to modify the Mayor's proposed 2025-2026 budget
in Fund 000, General Fund; and
WHEREAS, as budget oversight is one of its key legislative responsibilities, the City
Council conducted a thorough process to deliberate the proposed 2025-2026 Biennial
Budget;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. The City Council hereby amends the Mayor's proposal and adopts the
document entitled "City of Tukwila 2025 -2026 Biennial Budget," and its exhibit A, "Summary
of Changes from Mayor's Proposed Budget," incorporated by this reference as if fully set
forth herein, in accordance with RCW 35A.34,120.
2024 Legislation: 2025-2026 Bienria Budget
Version: 11/20/24
Staff T. Culierton
Page 1 of 4
Section 2. Staff will identify opportunities to enhance existing revenue streams and
implement new revenue sources and return to the City Council with a report on all revenue
options to safeguard the City's fiscal health and mitigate the impact of rising expenditures
no later than mid -year 2025.
Section 3. The City Council hereby adopts the document entitled "2025-2030 Financial
Planning Model and accompanying Capital Improvement Program," incorporated by this
reference as if fully set forth herein.
Section 4. The totals of the estimated revenues and appropriations for each separate
fund and the aggregate totals are as shown in the chart below:
000
0
103
04
05
109
2 3
206
303
304
305
306
401
402
411
412
501
502
503
611
Fund
Gener
Hotel!
City Street
Arterial Street
Contingency
Drug Seizure Fund
LTGO Debt Service Funds
UTGO Bonds
LID Guaranty
2013 LID
Land Acquisition, Recreation &
Park Dev,
,General Government
Improvements
Fire Improvements
Public Safety Plan
Water
Sewer
Foster Golf Course
Surface Water
Equipment Rental
Insurance Fund
Insurance - LEOFF 1 Fund
Firemen's Pension
Total
2024 Legislation: 2025-2026 Biennial Budget
Version: 11/20/24
Staff: T. Cullertion
Estimated
Beginning Fund
Balance
15,564,070
3,410,870
1,858,573
5,278,834
7,304,961
304,562
0
479,708
799,243
513,499
4,130,437
324,512
0
1,056,573
422,811
4,174,701
10,310,151
2,024,196
10,866,876
1,808,659
3 93,651
36,695
1,722,466
$75,786,048
Budgeted
Revenues
154,292,479
1,945,500
5,999,000
16,628,002
470,639
196,200
9,481,650
9,610,000
16,000
938,000
9,006,990
840,000
1,200,000
2,230,000
2,693,874
21,596,192
25,629,062
5,575,000
29,720,677
12,307,228
17,257,744
1,065,499
310,000
329,009,736
Budgeted
Expenditures
153,573,762
2,677,822
5,803,000
18,077,377
0
146,000
9,481,650
9,991,200
937,000
10,320,841
938,000
1,200,000
2,636,673
1,825,238
23,117,822
33,381,410
6,262,049
33,868,024
11,104,567
13,640,396
1,021,856
164,000
340,168,687
Estimated
Ending Fund
Balance
16,282,787
2,678,548
2,054,573
3,829,459
7,775,600
354,762
0
98,508
815,243
514,499
226,512
0
649,900
1,291,447
2,653,071
2,557,803
1,337,147
6,719,529
3,0 1,320
7,010,999
80,338
1,868,466
64,627,097
Page 2 of 4
Section 5. A complete copy of the final budget for 2025-2026, as adopted, together
with a copy of this adopting 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 complete copy of the final budget for 2025-2026, as adopted, together
with a copy of this adopting 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 6. A complete copy of the 2025-2030 Financial Planning Model and
accompanying Capital Improvement Program shall be kept on file electronically by the
City Clerk and shall be 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.
Section 7. The assumptions, revenues and expenditures within the 2025-2030
Financial Planning Model and accompanying Capital Improvement Program will be
reviewed and updated biennially, or as necessary, by the City Council.
Section 8. The detail of Capital Improvement Program projects shall be reflected in
the published 2025-2030 Financial Planning Mod& and accompanying Capital
Improvement Program.
Section 9. 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 10. 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 11. 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 five days
after passage and publication as provided by law,
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Special Meeting thereof this lt:k day of '9,),,/ t,40 \OCAr 2024,
2024 Legislation: 2025-2026 Biennial Budget
Version: 11/20/24
Staff: T. Cullerton
Page 3 of 4
ATTEST/AUTHENTICATED:
Andy Youn, CMC. City Clerk
APPROVED AS TO FORM BY:
Office of the City Attorney
Cl'homas McLeod, May
Filled with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Nurnbe :
Attachment: 2025-2026 Budget: Summary of Changes from Mayor's Proposed Budget
2024 Legiseaton 20'25-2026 BenraiBiennial Budget
11/20/24
Staff, T. CuMenton
Page 4 of 4
EXHIBIT A
2025 — 2026 BUDGET ORDINANCE
Summary of Changes from Mayor's Proposed Budget
Fund
EXPENDITURES
General Fund
Technolo & Innovation Services
General Fund Tota
Surface Water Fund
2025
170,619
2026
Total
185,297
355,916
65,000
56,804
65,000
357,423
L50,000)
275,265
67,752
59,754
135,000
447,803
450,000
299,583
132,752
116,558
200,000
805,226
400,000
574,848
Total Expenditures 582,68fil 1,197,3861 ,780,074
REVENUES
mployee Healthcare Fund
Expenditures
General Fund
83,789
161,371
Technology & Innovation Services
Propose the addition of one full-time equivalent (FTE) position to mitigate single points of
failure within the organization. This role would also support succession planning for
security and IT system architecture, ensuring critical knowledge transfer and continuity
as staff advance or transition to other opportunities. The projected costs for this position
are $170,619 in 2025 and $185,297 in 2026, resulting in a total biennial expenditure of
$355,916.
Municipal Court
To advance the Court's commitment to delivering innovative services and enhancing
customer operations, this initiative incorporates a strategic succession planning model
and a departmental reorganization. Implementing these efforts will necessitate additional
labor costs, estimated at $65,000 for 2025 and $67,752 for 2026, for a total biennial
expenditure of $132,752.
Police Department
This is an amendment to add premium pay for Officers when they are serving as the
dedicated Corporal on Shift. The estimated costs are $56,804 in 2025 and $59,754 in
2026 for a total biennial cost of $116,557.
Non -Departmental
Tukwila Promise. The City would be a funding contributor to a partnership program led by
Tukwila School District and Highline College, and State of Washington to provide free
college tuition to qualifying students. The City's program contribution is projected to cost
$65,000 in 2025 and $135,000 in 2026, for a total biennial investment of $200,000.
Special Revenue Funds
Hotel / Motel
The purpose of this amendment is to align the capital project expenditure to be in
alignment with the Capital Improvement Plan. The financial impact is a reduction of
$50,000 in 2025 and an increase of $450,000 in 2026, for a net biennial impact of
$400,000.
Enterprise Fund
Surface Water Fund (Fund 412)
During the budget preparation process, it was identified that a couple new positions were
inadvertently excluded from the initial position budget worksheet. These positions include
one Full -Time Equivalent (FTE) Maintenance & Operations Specialist and one FTE Green
Infrastructure Coordinator. The estimated costs for these additions are $275,265 in 2025
and $299,583 in 2026, resulting in a total biennial expenditure of $574,848.
Revenues
Employee Healthcare Fund (Fund502)
As part of the budget process, management conducts a comprehensive analysis of each
City fund. Through this evaluation, it was determined that additional revenue will be
realized through contributions from both employees and employers. Additional
anticipated revenues will be $40,744 in 2025 and $44,004 in 2026, for a total biennial
increase of $80,748.
Council Proviso
Throughout the rigorous biennial budget process, it has become clear that the City cannot
depend exclusively on cost-cutting measures to address future budget deficits. To ensure
long-term financial stability, it will be imperative to identify new revenue sources and
strengthen existing revenue streams. The City Council has directed the Finance
Department to return midyear to present and discuss potential additional revenue options.
City of Tukwila Public Notice of Ordinance Adoption for Ordinances 2749-2750.
On November 25, 2024, the City Council of the City of Tukwila, Washington, adopted the
following ordinances, the main points of which are summarized by title as follows:
ORDINANCE 2749: AN ORDINANCE OF THE CiTY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON; ADOPTING THE BIENNIAL BUDGET OF THE CITY OF TUKWILA FOR THE
2025-2026 BIENNIUM; ADOPTING THE 2025-2030 FINANCIAL PLANNING MODEL AND
ACCOMPANYING CAPITAL IMPROVEMENT PROGRAM; PROVIDING FOR SEVERABILITY;
AND ESTAHILISHING AN EFFECTIVE DATE.
ORDINANCE,2759: AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON. AMENDING ORDINANCE NOS. 2688 AND 2733, WHICH ADOPTED AND
AMENDED THE CITY OF TUKWILA'S BIENNIAL BUDGET FOR THE 2023-2024 BIENNIUM, TO
ADOPT AN AMENDED YEAR-END BUDGET; PROVIDING FOR SEVERABILITY; AND
ESTABLISHING AN EFFECTIVE DATE.
lhe full text of these ordinances will be provided upon request.
Andy Youn, ecords Governance Manager/City Clerk
Published Seattle Times: November 28,, 2024