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Home My WebLink AboutSpecial 2012-05-08 COMPLETE AGENDA PACKETCitv of Tukwila Council Budget Work Session AGENDA AGENDA Tuesday, May 8, 2012 Tukwila City Hall Council Chambers 6:00 p.m. 7:30 p.m. I. Financial Status and Overview A. 2011 Actuals II. Policies and Priorities A. Financial B. Budget C. Financial Planning Model 2013 -2018 III. Timeline and Decision Points IV. Question and Answer V. Adjourn powerpoint presentation City of Tukwila May 8, 2012 0 •Financial Status Overview 2011 Actua s •Priorities and Policies Budget Financia Financial Planning Model •Timeline and Decisions Points •Q &A 2013 -2014 Biennial Budget Workshop 2 0 GRAND TOTAL 49, 382, 891 4,870,776)! l 43, 959,136 2013 -2014 Biennial Budget Workshop 3 2011 Fund Balance Changes Actual YTD Actual 12/31/2010 j Change j 12/31/2011 000 General Fund 5,757,040 j 155,076 i 5,912,116 101 Hotel /Motel Tax Fund 850,106 1 (62,538)1 787,568 103 Street Fund 607,646 296,292 903,937 104 Arterial Street Fund 11,053,410 (4,124,013); 6,929,396 105 Contingency Fund 889,470 568,259 1 1,457,728 107 Fire Equip Cum Reserve 744,890 j 145,907 j 890,797 109 Drug Seizure Fund 316,024 (86,313); 229,711 Sub -Total Special Revenue Funds 14,461,545 (3,262,407)! 11,199,138 2 Debt Service Funds I 3,050 I 3,313,261 3,316,312 301 Parks Acq Fund 4,773,512 j (3,345,539) j 1,427,973 302 Facility Replacement Fund 2,058,647 (31,633); 2,027,014 303 General Gov Im provem ents 1,553,018 (944,406)! 608,613 304 Fire Impact Fee Fund 156,018 j 157,801 j 313,819 Sub -Total Capital Project Funds 8,541,195 (4,163,777); 4,377,419 Total GOVERNMENT FUNDS 28,762,831 (3,957,846); 24,804,985 401 Water Fund 5,928,552 (1,141,499)! 4,787,053 402 Sewer Fund 2,658,708 j (768,542)] 1,890,166 411 Foster Golf Fund 280,013 (79,897): 200,116 412 Surface Water Fund 2,290,807 (139,659)! 2,151,149 Total ENTERPRISE FUNDS 11,158,079 1 (2,129,596)1 9,028,483 501 Equipment Replacement Fund 3,321,984 191,218 3,513,202 502 Self- Insurance Fund 4,553,247 j 430,233 j 4,983,480 503 LEOFF Insurance Fund 1,586,749 42,236 1,628,986 Total INTERNAL SERVICE FUNDS 9,461,981 663,687 10,125,668 GRAND TOTAL 49, 382, 891 4,870,776)! l 43, 959,136 2013 -2014 Biennial Budget Workshop 3 2011 Fund Balance Changes 0 2011 Fund Ba ance Se ected Funds 2013 -2014 Biennial Budget Workshop 4 12/31/2010 Chanae 12/31/2011 In Thous 000 General Fund 5,757,040 155,076 5,912,116 5,912 104 Arterial Street $11,053,410 $(4,124,013) 6,929,396 6,929 105 Contingency 889,470 568,259 1,457,728 1,458 302 Facility Replacement 2,058,647 (31, 633) 2,027,014 2,027 402 Sewer 2,658,708 (608, 030) 1,890,166 1,890 411 Foster Golf 280,013 (116, 838) 200,116 200 502 Self- Insurance 4,553,247 430,233 4,983,480 4,983 2013 -2014 Biennial Budget Workshop 4 0 Budget Priorities Financia Sustainabi ity and Stabi ity Reserve Levels Debt Policy Indirect Cost Allocation Charges Compensation Community and Cu ture ►Tukwila International Boulevard Foster Golf Links Park Rec Fee Structure and Programs Proposed Teen Center and Other Recreational Opportunities nfrastructure City Facilities Residential Sidewalks and Street Tukwila Urban Center 2013 -2014 Biennial Budget Workshop 5 0 Budget Policies Budget format ►Add detail for capital expenditures Reduce or eliminate detail explaining changes in budget Budget Authority Covers biennial period Budget established and recorded for each year in the biennium to facilitate monitoring and control. Amendments Council approval required for all amendments Mid biennial modifications made for statutory compliance 2013 -2014 Biennial Budget Workshop 6 0 LI LI Financial Policies ndirect Cost A ocation Reserves Debt Service Park &Recreation Fees Faci ities Go f Course 2013 -2014 Biennial Budget Workshop 7 0 Financial Policies Indirect Cost Allocation A ocation Factors of invoices versus of PO's for Finance AP Direct allocation of facility maintenance costs Funds with No A ocation Debt service Capital unless capitalized with projects (A -133) Drug Seizure Mode Update Each biennium Data from year preceding biennium Use June to June CPI as multiplier for both years 2013 -2014 Biennial Budget Workshop 8 0 Financial Policies Reserves Finance Safety Meeting May 22nd *Genera Fund Ba ance 10% or more of preceding year general fund expenditures •Contingency Fund 10 of preceding year general fund expenditures Faci ity Rep acement Fund Se f nsured Hea thcare Fund 2013 -2014 Biennial Budget Workshop 9 0 Financial Policies -Other Finance Safety Meeting June 19th and July •Debt Service Establish new policy Cap at 8% of Annual General Fund Revenues Faci ities Shops City Hall campus Fire Station Go f Course ►Indirect Cost Allocation Operating Alternatives Park Rec Fee structure and programs 2013 -2014 Biennial Budget Workshop 10 0 Financial Planning Model Discuss updated Model and CIP June 5th Finance &Safety Meeting Policies Attachment A Budgeted amounts Projection update and reporting Ending balance threshold. Policies Attachment B Payroll expenditures Non payroll expenditures 2013 -2014 Biennial Budget Workshop 11 0 PLANNING 2013 -2014 Biennial Budget Process MAY 7 Council Presentation of 2011 Financial Results 7 F._ REG 1 2 3 4 7 8 MAY 8 Council Workshop Priorities, Policies, Process 14 15 16 17 18 MAY 21 Council Presentation of 1St Quarter 2012 Financial Results 24 25 REG 29 30 MAY 22 Finance Reserve Policy Safety Jun 5 Finance Financial Planning Model CIP draft Safety Jun 19 Finance Tentative Facilities Plan, Debt Policy Safety M T W 7 F._ 1 2 3 4 7 8 9 10 11 14 15 16 17 18 21 22 23 24 25 28 29 30 31 29 M T W 7 F 1 4 5 6 7 8 11 12 13 14 15 18 19 20 21 22 25 26 27 28 29 12 0 DATA COLLECTION AND OUTREACH 2013 -2014 Biennial Budget Process JUN 4 Executive Budget instructions and forms distributed by Finance Staff JUN 29 Finance Completed budget forms submitted to Finance Program /Service Proposals, Revenue and expenditure forecasts JUL Admin Review budgets and proposals with departments Finance TBD Public Forum Stakeholder input on priorities, resource allocation AUG Admin Department budgets adjusted based on Mayor's recommendations, revenue forecast refinement and stakeholder input Aug 20 Council REG Presentation of 2nd Quarter 2012 Financial Results M T W T' F 2 3 4 5 1 4.1 5 6 7 8 .1 11 12 m 13 m 14 15 18 19 20 21 22 25 26 27 28 29 M T W T F 2 3 4 5 6 9 10 11 12 13 16 17 18 19 .,a 20 23 24 25 26 27 30 31 22 23 24 13 M T W T F 1 2 3 6 7 8 9 10 13 14 15 16 17 20 21 22 23 24 27 28 29 30 31 13 0 COMPILATION AND REVIEW 2013 -2014 Biennial Budget Process SEP 3 Finance Budget notebooks compiled and submitted to Administration. SEP 12 Ad m i n Review complete, changes incorporated and draft budget approved. SEP 17 Council REG Mayor submits Proposed Preliminary Budget; draft Financial Planning Model and CIP provided TBD Workshop Council /Community September 3 4 5 6 7 10 11 12 13 14 17 18 19 20 21 24 25 26 27 28 14 0 PRESENTS FINALIZE 0 ADOPT 2013 -2014 Biennial Budget Process TBD Workshop Council /Community OCT 22 Council COW Preliminary Budget Budget Message presented to Council NOV 12 Council COW Ordinances— budget, property tax levy Public Hearings Resolution Financial Planning Model CIP NOV 19 Council REG Adopt Property Tax Levy DEC 3 Council REG Adopt Biennial Budget, Financial Planning Model CIP Ir-tnhF M T W T F 1 2 3 4 5 8 9 10 11 12 15 16 17 18 19 22 23 24 25 26 29 30 31 29 30 nvp m hF M I W T. F M T W 1 2 5 6 7 8 9 12 13 14 15 16 19 a 20 21 22 23 26 27 28 29 30 2013 -2014 Biennial Budget Workshop 15 M T W T F 3 4 5 6 7 10 11 12 13 14 17 18 19 20 21 24 25 26 27 28 31 2013 -2014 Biennial Budget Workshop 15 0 OCT 22 Council Discussion, direction on proposed COW budget amendments NOV 12 Council Ordinance Public Hearing Year -end COW budget amendments NOV 19 Council Presentation of 3rd Quarter 2012 REG Financial Report NOV 19 Council Adopt 2011 -2012 Biennial Budget REG amendments 2013 -2014 Biennial Budget Workshop 16 0 Conclusion Discussion Q &A Adjournment 2013 -2014 Biennial Budget Workshop 17 20114 th QTR Financial Report Prepared By: Peggy McCarthy Craig Zellerhoff December 31, 2011 a J 3 III A III r/ e� a +r 0 w 1� N 0 a� c� v w Summary City-wide, unreserved fund balances decreased by $5.4 million in 2011. Funding of the South center Access Project contributed to this decline with expenditures in excess of revenues of $1.5 million in the fourth quarter and a $6.8 million for the rear. The grand opening for the project occurred in October and it will be closed out soon. The Local Improvement District assessments will reimburse the City for its expenditures on this pr��jeet. Additionally, all the enterprise funds experienced a deficit for the year with the Water Fund activity producing a decline of $1.14 million. Use of fund balance was planned for the year as a deficit was budgeted for each of the utility funds. The General Fund balance increased $669,370 for the quarter and $155,076 for the year yield- ing an ending fund balance of $5.9 million. When compared with budget, actual operating results for the year were positive with expenses at 95.41% of budget producing a cost savings of $2.4 million and offsetting the revenue shortfall of $1.2 million, a 97.52% realization of the total General Fund revenue budget. Sales and use tax revenues exceeded budget by $1.3 mil- lion for the year while excise taxes and charges for services declined by $1.06 million and $554K respectively due to economic conditions and other factors. Although financial challenges remain, the City's finances have stabilized over the year The budgetary strategies that were enacted for the 2011 -2012 biennium have helped the City bal- ance revenues and expenditures. As the economy improves, the City will continue to follow conservative financial policy positioning itself well for future downturns and also for future growth. FUND BALANCES CHANGE IN FUND BALANCES CITY -WIDE ACTUAL ACTUAL BUDGET Variance 12/31/2010 06/30/2011 12/31 /2011 Q4 I YTD YTD I I YTD Governmental funds 28,762,831 31,888,273 24,804,985 (1,083,054) (3,957,846) (1.348.4(7) 1 _,(309,379) Enterprise funds 11,158,079 9,526,174 9,028,483 (662,558) (2,129,596) (4.558.977) 2 4 1 _9,381 Internal sermce funds 9,461,981 10,579,448 10,125,668 (478,746) 663,687 (61.245) 7 1 _4.93 1 lCity -wide Total 1 49,382,891 51,993,895 43,959,136 1 (2,224,357)1 (5,423,755)1 (5,968,689)1 544,933 Fund Balances As of December 31, 2011 General F ;,..nur. c•�c..:;. p, z.t-:,; r $5,912,116 Ii :,:ra�,:, Hotel /Motel Tax Fund $8 Street Fund $903 03 937 Arterial Street Fund "b $6,929,396 Contingency Fund' $1,45 728 Fire Equip Cum Reserve 6890,797 Drug Seizure Fund $229 Av $3,31E312 Debt Service Funds s "h t H r t Parks Aoq Fund $1,421, 973 Facility Replacement Fund $2,027,014 General Gov Improvements $601,613 Fire Impact Fee Fund 13,81a Water Fund $,787,053 Sewer Fund r 't 1,890,166 Foster Golf Fund $20011 Surface Water Fund "'a""" $2 Equipment Replacement Fund W $3 Self- $4,983,480 LEOFF Insurance Fund $1,,28.986 r $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 Unreserved/ unrestricted Inside this issue: Governmental funds 2 Enterprise funds 4 Governmental funds continued I 3 Internal Service funds 5 1 of 37 Governmental Funds Tel -hew Governmental Fund Balances- By Fund Group $lfi $l4 $12 $10 o $8 F $fi $4 $2 5- Governmental Fund Balances Combined GOVERNMENTAL FUNDS General Fund Special Revenue Debt Service Capital Project GOVERNMENTAL FUNDS $31.9 Jun -11 Sep -11 $24.8 ill Dec -11 FUND BALANCES I $15.7 $35 ACTUAL ACTUAL '°�u� ACTUAL $28.8 $29.7 $14.5 $14.1 12/31 /2011 Q4 YTD YID YTD 5,757, 040 9,731, 524 .w $12.4 a, 669,370 155,076 (974,608) 14,461,545 14,089,147 11,199,138 (1,238,492) $25 $8.5 $8.4 $9.7 c 3.316.312 3.301.206 3, 313, 261 3.305.960 7,301 8,541,195 8,053,470 4,377,419. (3,815,138) (4,163,777) $5.9 $15 wwww�mmmwmmsmw...... w�www.. mw:wuaw (3,957,846)1 $(1,348,467)1 $5.6 $4.4 $10 $s.a $3.3 $5 Dec 2010 Mar 2011 Jun 2011 Sep 2011 Dec 2011 Dec -10 Mar -11 -��6eneral Fund -^11 S Revenue Debt service Capital Project GOVERNMENTAL FUNDS General Fund Special Revenue Debt Service Capital Project GOVERNMENTAL FUNDS $31.9 Jun -11 Sep -11 $24.8 ill Dec -11 FUND BALANCES I CHANGE IN FUND BALANCES ACTUAL ACTUAL I ACTUAL BUDGET Variance 12/31 /2010 12/31 /2011 Q4 YTD YID YTD 5,757, 040 9,731, 524 5,912,116 669,370 155,076 (974,608) 1,129, 684 14,461,545 14,089,147 11,199,138 (1,238,492) (3,262,407) 232,339 (3,494,746) 3.050 14,132 3.316.312 3.301.206 3, 313, 261 3.305.960 7,301 8,541,195 8,053,470 4,377,419. (3,815,138) (4,163,777) (3,912,158) (251,619) 1 $28,762,831 $31,888,273 24,804,985 1 $(1,083,054) (3,957,846)1 $(1,348,467)1 (2,609,379) General Fund General fund fourth quarter activity increased the fund bal- ance by $0.7 million with a year -to -hate increase of $155,076. Results for the rear include revenues of $50.1 million or 97.52% of budget. The City benefited from an increased reve- nue for sales and use tai in 2()11, which was offset by lower revenue for charges for seiA ices and gambling taxes represent ed by the excise tax line item. The General Fund had expenditures of $14.3 million during the fourth quarter, bringing the year -to -date total to `650.0 million or 95.41 °i� of annual budget. Cite departments have been diligent in managing their budgets and all departments are within budget as of year -end. Page 2 Departments experiencing positive budget results include Mayor at 92.92 Human Resources at 89.86 Parks and Recreation at 89.11%, and Department 20 at 86.50 Mayor's department has effectively managed their spending to reduce costs. In addition the City did not renew the ORCA card program for employees at a cost of $67,000 due to a 1 00°io increase 201 ()RCA was $36,()()()). Parks and Recreation has experienced declines in program participation resulting in lower revenue and reduced expenses such as extra labor at 71.84% and professional seivices at 55.60% on FOIIRTH ()IIARTER FINANCIAL REPORT 2of37 DEPARTMENTS 2011 %of,Budget, 2010 %ofBudget 2010 2009 %of Budget,, City Council 244,029 92.9% 242,851 85.8% 251,563 91.8% Mayor 2,218,089 94.1% 2,228,656 85.6% 2,492,492 95.6% Human Resources 487,920 89.9% 464,095 81.2% 79.5% 506,060 86.1% Finance 1,446,736 94.9% 2,183,069 102.2% 1,963,333 97.0% City Attorney 647,990 92.2% 578,908 97.2% 2,183,336 685,691 113.2% Recreation 2,513,184 88.1% 3,130,852 89.4% 3,350,801 98.2% Community Development 2,560,151 97.3% 2,635,296 86.4% 2,779,459 101.7% Municipal Court 945,174 96.6% 1,208,632 103.6% 178.2% 1,181,132 104.3% Police 14,296,485 99.9% 13,165,552 93.9% 93.3% 12,994,938 98.8% Fire 9,814,177 98.6% 9,920,730 96.3% 9,874,049 97.4% Information Technology 1,046,573 94.7% 953,361 87.8% 951,073 90.1% Public Works 3,199,554 95.1% 4,572,757 92.6% 5,756,107 89.9% Park Maintenance 982,596 100.0% 992,222 99.3% 979,084 95.5% Street Maintenance 2,517,770 94.9% 2,368,562 92.1% 2,280,106 89.4% Dept 20 7,062,750 86.5% 252,671 82.8% 709,444 100.0% TOTAL 1 49,983,178 I 95.4% 1 44,898,215 I 93.3% I 46,755,331 96.6% 4, s 111 EXPENDITURE TYPE 2011 %of;Budget 2010 %of Budget 2009 %oof Budget Salary and benefits 31,521,303 97.5% 32,629,767 92.5% 32,831,104 95.8% Supplies 1,153,106 91.3% 1,243,721 96.6% 1,000,788 79.5% Professional services 7,694,781 89.3% 8,255,412 86.7% 9,788,809 89.8% Intergovernmental 3,119,057 108.4% 2,183,336 104.9% 2,201,354 104.2% Capital expenditures 212,644 95.2% 330,504 86.7% 126,527 39.4% Miscellaneous general 6,282,288 88.8% 255,475 -62.1% 806,749 178.2% TOTAL I 49,983,178 I 95.4% 44,898,215 93.3% I 46,755,331 96.6 Page 2011 FOTTRTH QJTARTER FINANCIAL REPORT 3of37 C s Sales tax received in 2(_)11 totaled $15.4 million com- Places, contributing $1,337,067 or 8.7%, code 423, Wholesale pared with $14.6 million in 2010 representing a $753K Trade, Durable Goods contributing $1,008,366 or 6.6% and increase year- over -year and an 8 0 /0 increase compared code In total, these five NAICS categories comprise 50.7% of with budget. 2011 sales tax revenue. Over half of the City's sales tax revenue was derived from five NAILS categories with code 448- Clothing and Accessories, contributing $2,037,643 or 13 code 452- General Merchandise Stores, contributing $2,003,947 or 13 443- Electronics and Appliances, contributing $1,399,871 or 1l'Yocode 722 -Food Services, Drinking Sales tax charged in the City of Tukwila is 9.5 0 /0. Of this, the State receives 6.5 0 /0, King County receives .35 0 /0, the Regional Transit Authority receives .8 0 /0, Metro receives .9 0 /0, Criminal Justice receives .1'Yo and the City receives .8 4 $2,000 $1,900 $1,800 Sales Tax by Month In Thousands (000) $1,700 $1,600 $1,500 $1,400 $1,300 i I $1,200 $1,100 $1,000 $900 $800 $700 $600 $500 an Feb filar Apr May une July Aug Sept Oct Nov Dec J Ip2009 $1,172,08 $1,051,17 $1,145,79 1 $1,191,47 $1,081,97 $1,217,49 $1,473,26 $1,118,09 $1,109,90 $1,032,28 $1,139,76 $1,689,71 f 1p2010 $1,03564 $1,00582 $115745 $1,069,59 $1,066,89 $1,247,97 $1,25069 $1,215,85 $1,356,68 $1,081,70 $1,201,70 $1,890,80 42011 1,038,574 1,043,007 1452656 „m 1 m 252 282 „m 1277,772 mm 1386 658 1,281417 f 1,215,705 f 1,256,832 1,221,489 f 1,201,396 1,718013 $20.0 $18.0 $16.0 •i ICumulative Monthly Sales Tax In Millions (000,000) Page 4 2011 FOITRTH QITARTER FINANCIAL REPORT 4of37 All ii Collection of Revenue Generating Regulatory license (RUBE) and Rental Housing license fees began in 2(_)11. BURL fees were lower than budget by $258,761 but added $1.6 million to General Fund revenues. Rental Housing license fees came in close to budget and added $33K to revenue. Business license fees exceeded the 2010 amount but were $121IL lower than budget. The City of Tukwila imposes a utility tax on elec- trical energy-, natural gas, solid waste, cable televi- sion service and telephone service at a rite of 6 0 /0. Additionally, a tax is levied on City -owned water, sewer and surface water utilities. The rite was 15% through April 30, 2010 and 10% thereafter. Both the customer based utility- tax revenue and the interfund utility tax revenue are below budget by $670K and $33K respectively. However both amounts are comparable to 2010 revenue amounts. Leasehold excise tax is charged in lieu of a proper- ty- tax and is collectible on most leases of publicly- owned real and personal property in the state. The leasehold tax rate is 12.84% of the rent paid for the property and payment of the tax is the responsibil- ity- of the lessee. The City- remits the tax to the State, then receives back approximately 30.5% of the tax collected. The majority of the excise tax is earned by the general fund. General Fund lease- hold tax revenue for 2(_)11 was $83,000 less than budget. In 2(_)1(_), the King County- Airport generat- ed $110K in leasehold tales, possibh- derived from tenant improvement activity. The City did not receive these sizeable payments in 2(_)11. Real estate excise tax (REST) is levied on all sales of real estate. The City credits the first quarter percent of the REST to the 301 Park Acquisition Fund and the second quarter percent to the 104 Arterial Street Fund. REST revenue earned in 2011 exceeded budget by $55,000 or 28 0 /0. Page 5 Utility Taxes 2011 I 2010 I 2009 Electricity 1,550,245 1,504,325 1,639,591 Natural Gas 617,296 533,811 748,772 Solid Waste 345,375 339,654 79,932 Cable 224,985 229,841 238,586 Telephone 1,314,362 1,456,322 1,652,412 CUSTOMER 4,052,264 4,063,953 4, 359, 292 Interfund Water 475,210 501,592 676,241 Interfund Sewer 561,831 480,511 754,017 Interfund Storm 335,339 378,094 383,019 1 NTERFUND 1,372,380 1,360,197 1,813,277 TOTAL I 5,424,643 I 5,424,150 I 6,172, 569 Excise Tax 1 2011 1 2010 1 2009 Leasehold Excise Tax 52,695 129,746 112,212 Real Estate Excise Tax 255.836 378.052 254.986 Gambling Excise Tax 1,471,762 1,980,559 2,457,208 TOTAL $1,780,292 2,488,357 2,824,407 In 2011, 97 0 /0 of the gambling excise tax revenue was derived from card games with the remainder generated by punchboards, pull tabs and amuse- ment games. The excise tax charged on card games is 10% of gross pro- ceeds: the excise tax charged on most other forms of gambling is 5% of gross proceeds. 2011 revenue is $965,664 less than budget. Part of this unfavorable variance is due to a delinquent tax payment by one casino (previously mentioned), the remainder is due to increased competition in the industry. A new casino opened in December and will be adding to the City's gambling tax revenues in 2012. 2011 FOTTRTH QJTARTER FINANCIAL REPORT 5of37 Permit Income The General Fund receives 100 of permit revenue. Permit revenue for 2011 exceeded budget by $108K and exceeded 2010 amounts be 6 or $67,000. Permit activitv increased in 2011 especially in the electrical permit category. The hugest prof ects for each of the permit types were as follows: BUILDING PERMITS Interurban Office Buildings: $5,4(_)2,482, Boeing #14 -01: $5,082,600 MEC'HANIC'AL PERMITS Sabea Data Center: $8,075,000, Boeing #14 -01: $1,152,000 PLUMBING /GAS PIPING PERMITS Sabeti Data Center: $243,(_)(_)(_), PSF Mechanical: $126,74(_) ELEC'TRIC'AL PERMITS -Sabea Data Center: $5,356,864, Cite of Tukwila Pump Station: $932,780 Permit Revenue 2011 2010 2009 Buildings Structures Electrical Mechanical Plumbing gas other TOTAL 596,081 619,262 312,533 347,201 300,084 200,939 156,884 111,368 57,087 35,422 37,700 28,764 $1,135,588 I 1,068,414 I 599,322 Permits 2011 2010 2010 Issued Building 389 306 306 Mechanical 180 177 177 Electrical 1,158 1,040 1,040 Plumbing gas 187 172 172 TOTAL 1,914 1 1,6951 1,695 Plan check and other fees recorded into the General Fund in 2011 totaled $552.996, a decrease of $165,864 or 23 0 /0 from 2010 and $28(_),5(_)4 less than budget. The fire impact fees and park impact fees received in 2011 were comparable to amounts received in 2010. Intergovernmental revenue comprises grant funds from federal, state and local governmental entities and other governmental receipts. The majoritti of the 2011 intergovernmental reve- nue, or $17.9 million, was received by the 104 Arterial Street Fund with $9.6 million received for the Southeenter Parkway Extension project and $7.9 million received for the Southeenter Access Project. Plan Check 2011 2010 2009 Other Fees Plan checking fees 417,590 582,422 331,007 Zoning and subdivision 97,025 95,321 42,740 Electrical plan review 24,971 35,505 12,616 Other 13,410 5,612 15,825 TOTAL GENERAL FUND 552,996 718,860 1 402,188 Fire impact fees 157,654 142,383 13,342 Park impact fees 88,487 108,177 17,767 TOTAL 799,137 969,420 433,298 2011 I 2010 I 2009 $22,436,436 $12,915,585 $15,614,600 The General Fund received $3.5 in intergovernmental revenue with $2.1 million derived from the Seattle City Light agreement. Page 2011 FOTTRTH QJTARTER FINANCIAL REPORT 6of37 Special Revenue Funds Special revenue funds declined $12 million in the fourth quarter bringing the rear -to -date decrease to $33 million. The 104- Arterial Street Fund was the largest contributors to this decline as discussed below. Fund 104- Arterial Street. The fourth quarter fume balance de- cline is due to capital expenditures exceeding corresponding reve- nue. Expenditure activity was larger- completed on the Southcenter Access Project which had its rand opening in October, and contin- ued on the Southcenter Parlm Extension Project. A deficit was planned for the year- the actual year -to -hate deficit of $4.1 mil- lion is higher than the budgeted deficit of $210,531. However, beginning fund balance is $6 million higher than budget due par- tially to the $4.3 million in unspent 2010 debt proceeds remain- ing at the beginning of the year. These fumes are available to cover costs of the Southcenter ParlcRav Extension project. Reve- nue was below budget at 93.39% because the LID bonds had not yet been issued as the pro,ject was not closed -out in 2()11. The fiend had $4.6 million in cash and investments at quarter -end. Capital Project Funds I FUND BALANCES I CHANGE IN FUND BALANCES CHANGE IN FUND BALANCES GOVERNMENTAL ACTUAL ACTUAL BUDGET Variance Special Revenue BUDGET Variance 12/31/2010 06/30/2011 12/31/2011 12/31/2010 06/30/2011 12/31/2011 Q4 YTD YTD YTD 101 Hotel /Motel Tax Fund 850,106 686,669 787,568 91,688 (62,538) (348,048) 285,510 103 Street Fund 607,646 732,390 903,937 109,427 296,292 201,171 95,121 104 Arterial Street Fund 11,053,410 10,264,965 6,929,396 (1,541,486) (4,124,013) (210,531) (3,913,482) 105 Contingency Fund 889,470 1,457,270 1,457,728 277 568,259 568,076 183 107 Fire Equip Cum Reserve 744,890 810,615 890,797 32,674 145,907 129,671 16,236 109 Drug Seizure Fund 316,024 137,237 229,711 68,927 (86,313) (108,000) 21,687 Total Special Revenue $14,461,545 $14,089,147 $11,199,138 1 $(1,238,492) $(3,262,407)1 232,339 1 (3,494,746) Special revenue funds declined $12 million in the fourth quarter bringing the rear -to -date decrease to $33 million. The 104- Arterial Street Fund was the largest contributors to this decline as discussed below. Fund 104- Arterial Street. The fourth quarter fume balance de- cline is due to capital expenditures exceeding corresponding reve- nue. Expenditure activity was larger- completed on the Southcenter Access Project which had its rand opening in October, and contin- ued on the Southcenter Parlm Extension Project. A deficit was planned for the year- the actual year -to -hate deficit of $4.1 mil- lion is higher than the budgeted deficit of $210,531. However, beginning fund balance is $6 million higher than budget due par- tially to the $4.3 million in unspent 2010 debt proceeds remain- ing at the beginning of the year. These fumes are available to cover costs of the Southcenter ParlcRav Extension project. Reve- nue was below budget at 93.39% because the LID bonds had not yet been issued as the pro,ject was not closed -out in 2()11. The fiend had $4.6 million in cash and investments at quarter -end. Capital Project Funds Capital pro,ject funds decreased $3.8 million for the quarter mainly due to the transfer of $3.4 million out of the Land Acquisition fund and into the Debt Service Fund. The boner debt to finance the con struction of the clubhouse was transferred due to insufficient opeiat- ing revenue to seivice the debt removal. Fourth quarter ex es for the Fund 303- General Improvement are related to the phone system and payment on the purchase of the Microsoft enterprise agreement.. Page 7 2011 FOTTRTH dTTARTER FINANCIAL REPORT 7of37 GOVERNMENTAL I FUND BALANCES I CHANGE IN FUND BALANCES I Capital Project ACTUAL ACTUAL BUDGET Variance 12/31/2010 06/30/2011 12/31/2011 Q4 YTD YTD YTD 301 Parks Acq Fund 4,773,512 4,850,322 1,427,973 (3,548,049) $(3,345,539) (3,721,438) 375,899 302 Facility Replacement Fu 2,058,647 2,043,779 2,027,014 (7,025) (31,633) (32,807) 1,174 303 General Gov Improvemer 1,553,018 990,450 608,613 (262,390) (944,406) (208,013) (736,393) 304 Fire Impact Fee Fund 156,018 168,919 313,819 2,325 157,801 50,100 107,701 Total Capital Project 8,541,195 8,053,470 4,377,419 1 $(3,815,138) $(4,163,777)1 $(3,912,158)1 (251,619)1 Capital pro,ject funds decreased $3.8 million for the quarter mainly due to the transfer of $3.4 million out of the Land Acquisition fund and into the Debt Service Fund. The boner debt to finance the con struction of the clubhouse was transferred due to insufficient opeiat- ing revenue to seivice the debt removal. Fourth quarter ex es for the Fund 303- General Improvement are related to the phone system and payment on the purchase of the Microsoft enterprise agreement.. Page 7 2011 FOTTRTH dTTARTER FINANCIAL REPORT 7of37 Enterprise Funds ENTERPRISE FUNDS 401 Water Fund 402 Sewer Fund 411 Foster Golf Fund 412 Surface Water Fund (ENTERPRISE FUNDS FUND BALANCES I CHANGE IN FUND BALANCES ACTUAL ACTUAL BUDGET Variance 12/31/2010 06/30/2011 12/31/2011 Q4 YTD YTD YTD 5,928,552 4,677,391 4,787,053 535,219 $(1,141,499) (1,740,635) 599,136 2,658,708 2,165, 382 1,890,166 107,611 (768, 542) (1,637,226) 868,684 280,013 61,924 200,116 115,915 (79, 897) 63,621 (143, 519) 2,290,807 2,621,478 2,151,149 (1,421,302) (139, 659) (164, 737) 25,078 1 $11,158,079 9,526,174 9,028,483 1 662, 558) $(2,129,596)1 $(3,478,977)1 1,349,381 Fund 401 Water. The Water find realized a fund balance increase of $535K inuring the quarter, which is an increase of $96()K from the third quarter deficit of $425 thousands. Water revenue through the fourth quarter is at 95.19% of budget, but the cost to purchase water is less than budget by $54 thousand or 97.39% of budget. Grant revenue of $1,234,000 for the water system as part of the Soutlncenter Parkway Extension project will not be received until the project is complete. Fund 402- Sewer. The Sewer fund realized a fund balance increase of $268,123 for a year -to date decline of $6()S,()3O. Revenues and expenses through the fourth quarter are 106.32% X6.32% and 92.61% of budget. The reduction in fund balance is primarily related to the repair of the sewer break on Andover Park West. Fund 411 -Gulf Course. The Uolf Course realized a fund bal- ance increase of $75,974, bringing the year -to date deficit to $116,838. Revenues and expenses through the fourth quarter are 7724% and 81.96% of budget. The bond debt of $3.4 million to finance the construction of the clubhouse was transferred to the Debt Service Fund. Fund 412- Surface Water. The Surface Water fund realized a fund balance decrease of $1.4 million in the fourth quarter due to the timing of the semi annual billings. Revenues and expenses for the year are 99.77% and 99.41% of budget. Internal Service Funds $6 Internal Service Fund Balances By Fund Internal Service Fund Balances Combined $11 $11 $10 $10 $10 0 $10 $10 $9 $9 $9 9 $10.6 $10.6 lII.l- 0501 Equipment Replacement 502- Self Insurance Fund x503- LEOFF Insurance Fund Dec -10 Mar -11 Jun -11 Sep -11 Dec -11 INTERNAL SERVICE FUND BALANCES $5.1 $5.1 $5.0 $S 54.0 54.7 12/31/2010 06/30/2011 12/31/2011 $3.8 $3.8 YTD $4 501 Equipment Replacement 3,321,984 S2 r 3,513,202 (321,415) $3.5... 110,129 $3.3 502 Self- Insurance Fund 4,553,247 5,097,891 4,983,480 (77,727) 430,233 (68,180) 498,413 503- LEOFF Insurance Fund 1,586,749 1,681,208 1,628,986 (79,603) 42,236 (103,194) E $3 INTERNAL SERVICE FUNDS 1 9,461,981 $10,579,448 $10,125,668 1 (478,746) $2 .$J r 51.6 $1.7 $1.7 $::6 $1 Dec 2010 Mar 2011 Jun 2011 Sep 2011 Dec 2011 $11 $11 $10 $10 $10 0 $10 $10 $9 $9 $9 9 $10.6 $10.6 lII.l- 0501 Equipment Replacement 502- Self Insurance Fund x503- LEOFF Insurance Fund Dec -10 Mar -11 Jun -11 Sep -11 Dec -11 INTERNAL SERVICE FUND BALANCES CHANGE IN FUND BALANCES FUNDS ACTUAL ACTUAL BUDGET Variance 12/31/2010 06/30/2011 12/31/2011 Q4 YTD YTD YTD 501 Equipment Replacement 3,321,984 3,800,349 3,513,202 (321,415) 191,218 110,129 81,089 502 Self- Insurance Fund 4,553,247 5,097,891 4,983,480 (77,727) 430,233 (68,180) 498,413 503- LEOFF Insurance Fund 1,586,749 1,681,208 1,628,986 (79,603) 42,236 (103,194) 145,430 INTERNAL SERVICE FUNDS 1 9,461,981 $10,579,448 $10,125,668 1 (478,746) 663,687 I (61,245)1 724,932 Fund 501 Equipment Replacement. Expenditures increased in the fourth quarter by $217,652 for the purchase and outfitting of seven new police vehicles. Revenues and expenses through the fourth quarter are 93.96% and 9().()3% of budget, resulting in an increase to the year -end fund balance by $191,215. Fund 502- Insurance. Employee healthcare costs have continued to remain consistent through 2011 and in line with budUeted revenues. Fourth quarter activity resulted in a increase of $77,727 to the fund balance. The fund balance year -to -hate increased by $430,233, which is partially attributable to an unrealized gain on investments of $369,946. Fund 503 -LEOFF Insurance. Fourth quarter activity resulted in a decrease of $79,603 to the fund balance. The year -to -date increase in fund balance of $42,236 is $145,43() more than the year -to -hate projected deficit of $103,194. X3,194. Page 2011 FO TTRTH QITARTER FINANCIAL 8of37 City of Tukwila General Fund 000 Revenue and Expenditures As of December 31 2011 100.00% 2008 2009 2010 2011 Threc Year Annual Actual of Actual Actual Actual Change Budget Year -To -Date Budget Revenue General Revenue Property Taxes 11,115,973 12,190,219 13,188,942 18.65% 13,530,000 13,427,445 99.24% Sales and Use Taxes 12,903,174 12,903,214 11,534,066 -10.61% 16,025,000 17,331,151 108.15% Revenue Generating Regulatory License 0.00% 1,900,000 1,641,239 86.38% Rental Housing license fee 0.00% 42,750 33,485 78.33% Admissions Tax 327,911 582,756 583,213 77.86% 636,000 513,611 80.76% Utility Taxes 3,934,210 4,359,292 4,063,953 3.30% 4,723,000 4,052,264 85.80% Interfund Utility Tax 1,813,277 1,360,197 0.00% 1,426,000 1,372,380 96.24% Excise Taxes 2,173,767 2,567,119 2,109,827 2.94% 2,585,731 1,524,172 58.95% Penalties /Interest 1,826 628 81 95.54% 67 616 919.34% Total General Revenue 30,456,861 34,416,505 32,840,278 7.83% 40,868,548 39,896,363 97.62% Licenses and Permits Business Licenses and Permits 481,154 684,141 550,416 14.39% 784,774 663,598 84.56% Building Permits and Fees 1,541,697 599,322 1,068,414 30.70% 1,027,368 1,135,588 110.53% Total Licenses and Permits 2,022,851 1,283,463 1,618,830 19.97% 1,812,142 1,799,186 99.29% Intergovernmental Revenue 2,587,088 4,344,251 3,236,742 25.11% 2,986,031 3,538,614 118.51% Charges for Services General Government 61,616 72,547 64,447 4.60% 59,015 52,344 88.70% Security 805,610 333,729 458,008 43.15% 493,381 430,307 87.22% Engineering Services 1,200 6,200 9,579 0.00% Transportation 68,793 (24,312) 166,950 142.68% 203,058 180,789 89.03% Plan Check and Review Fees 934,804 402,188 718,860 23.10% 833,500 552,996 66.35% Culture and Rec Fees 697,358 628,418 701,216 0.55% 742,000 569,571 76.76% Total Charges for Services 2,569,381 1,412,571 2,115,681 17.66% 2,340,533 1,786,008 76.31% Fines and Penalties 259,991 230,273 227,552 12.48% 205,408 229,907 111.93% Miscellaneous Revenue Investment Earnings 328,698 118,713 67,650 79.42% 128,757 128,267 99.62% Rents and Concessions 351,661 374,680 385,055 9.50% 454,391 371,817 81.83% Insurance Premiums /Recovery 1,776 643 11,666 556.87% 1,000 0.00% Contributions /Donations 108,013 2,739 7,174 93.36% 1,600 6,510 406.87% Other Misc Revenue 216,071 109,699 149,982 30.59% 97,766 98,491 100.74% Total Miscellaneous Revenue 1,006,219 606,475 621,526 38.23% 683,514 605,085 88.53% Sale of Capital Assets 53,592 989,608 308 700,500 6,507 0.93% Transfers In 2,215,982 3,156,300 2,461,806 11.09% 1,814,192 2,276,584 125.49% Total Revenue 41,171,96;, 46,439,44r 43,122,724 4.74% 51,410,868 50,138,254 97.52% Expenditures City Council 261,235 251,563 242,851 7.04% 262,634 244,029 92.92% Mayor's Office 2,172,512 2,492,492 2,228,656 2.58% 2,357,436 2,218,089 94.09% Human Resources 565,094 506,060 464,095 17.87% 542,979 487,920 89.86% Finance 1,932,285 1,963,333 2,183,069 12.98% 1,524,117 1,446,736 94.92% Legal 728,980 685,691 578,908 20.59% 702,731 647,990 92.21% Recreation 3,158,534 3,350,801 3,130,852 0.88% 2,852,377 2,513,184 88.11% Community Development 3,066,717 2,779,459 2,635,296 14.07% 2,631,309 2,560,151 97.30% Court 1,136,752 1,181,132 1,208,632 6.32% 978,529 945,174 96.59% Police 12,699,005 12,994,938 13,165,552 3.67% 14,313,549 14,296,485 99.88% Fire 10,152,352 9,874,049 9,920,730 2.28% 9,948,846 9,814,177 98.65% Information Technology 586,036 951,073 953,361 62.68% 1,104,845 1,046,573 94.73% Public Works 3,608,739 5,756,107 4,572,757 26.71% 3,364,525 3,199,554 95.10% Parks Maintenance 965,020 979,084 992,222 2.82% 982,901 982,596 99.97% PW Street Maintenance 2,573,891 2,280,106 2,368,562 7.98% 2,653,943 2,517,770 94.87% Non Departmental (Dept. 20) 376,896 709,444 252,671 32.96% 8,164,755 7,062,750 86.50% Total Expenses 43,984,048 46,755,331 44,898,215 2.08% 52,385,476 49,983,178 95.41% Change in Fund Balance (2,812,083) (315,885) (1,775,492) (974,608) 155,075 15.91% Beginning Fund Balance 10,517,398 7,705,315 7,389,431 6,100,000 5,757,041 94.38% Ending Fund Balance 7,705,315 7,389,430 5,613,939 27.14% 5,125,392 5,912,1133 11535% Fund 000 Multi -Year 9 of 37 City of Tukwila General Fund 000 Revenue and Expenditures As of December 31 2011 Actual Annual Budget, Year-To-Date of year expired 100.00% of Annual; Variance Budget Revenue General Revenue Property Taxes 13,530,000 13,427,445 (102,555) 99.24% Sales and Use Taxes 16,025,000 17,331,151 1,306,151 108.15% Revenue Generating Regulatory Lics 1,900,000 1,641,239 (258,761) 86.38% Rental housing license 42,750 33,485 (9,265) 78.33% Admissions Tax 636,000 513,611 (122,389) 80.76% (d) Utility Taxes 4,723,000 4,052,264 (670,737) 85.80% Interfund Utility Tax 1,426,000 1,372,380 (53,620) 96.24% Excise Taxes 2,585,731 1,524,172 (1,061,559) 58.95% (h) Penalties /Interest 67 616 549 919.34% Total General Revenue 40,868,548 39,896,363 (972,185) 97.62% Licenses and Permits Business Licenses and Permits 784,774 663,598 (121,176) 84.56% Building Permits and Fees 1,027,368 1,135,588 108,220 110.53% Total Licenses and Permits 1,812,142 1,799,186 (12,956) 99.29% Intergovernmental Revenue 2,986,031 3,538,614 552,583 118.51% Charges for Services General Government 59,015 52,344 (6,671) 88.70% Security 493,381 430,307 (63,074) 87.22% Engineering Services 9,579 (9,579) 0.00% Transportation 203,058 180,789 (22,269) 89.03% Plan Check and Review Fees 833,500 552,996 (280,504) 66.35% Culture and Rec Fees 742,000 569,571 (172,429) 76.76% Total Charges for Services 2,340,533 1,786,008 (554,525) 76.31% (f) Fines and Penalties 205,408 229,907 24,499 111.93% Miscellaneous Revenue Investment Earnings 128,757 128,267 (490) 99.62% Rents and Concessions 454,391 371,817 (82,574) 81.83% Insurance Premiums /Recovery 1,000 (1,000) 0.00% Contributions /Donations 1,600 6,510 4,910 406.87% Other Misc Revenue 97,766 98,491 725 100.74% Total Miscellaneous Revenue 683,514 605,085 (78,429) 88.53% Sale of Capital Assets 700,500 6,507 (693,994) 0.93% Transfers In Indirect cost allocation 1,814,192 2,276,584 462,392 125.49% Total Revenue 51,410,868 50,138,254 (1,272,614) 97.52% Total Expenses (g) 52,385,476 49,983,178 (2,402,298). 95.41 Change in Fund Balance (974,608) 155,075 1,129,683 15.91% Beginning Fund Balance 6,100,000 5,757,041 (342,959) 94.38% Ending Fund Balance 5 „125,392 5,9 12,11E t, 786,724 116.36% Cash and investments 3,554,218 (d) Admissions tax is down due to a decline in sales by the Southcenter area movie theaters and cinemas. (f) Revenue generated from charges for services are due to low participation. The Recreation department has seen a decline in participation due to higher fees and economic conditions. Plan Check and Review Fees are lower than budget due to actual requests lower than estimated. These fees are 100% recovered by requester. (g) For expenditure detail, please see the following Expenditures By Department report. (h) Gambling taxes are down as a result of one Casino owing $393,000 in taxes for 2011 in addition to the closure of the Silver Dollar Casino. The Casino has reached an agreement with the City to recover the taxes by no later than March 2013. Variance Actual over (under) prorated budget Fund 000 10 of 37 CITY OF TUKWILA General Fund Expenditures BV Department As of December 31 2011 of year expired 100.00% TOTALS -ALL DEPARTMENTS Annual Budget Actual Spent Variance Spent CITY COUNCIL 262,634 244,029 (18,605) 92.92% MAYOR 2,357,436 2,218,089 (139,347) 94.09% HUMAN RESOURCES 542,979 487,920 (55,059) 89.86% FINANCE 1,524,117 1,446,736 (77,381) 94.92% CITY ATTORNEY 702,731 647,990 (54,741) 92.21% RECREATION 2,852,377 2,513,184 (339,193) 88.11% COMMUNITY DEVELOPMENT 2,631,309 2,560,151 (71,158) 97.30% MUNICIPAL COURT 978,529 945,174 (33,355) 96.59% POLICE 14,313,549 14,296,485 (17,064) 99.88% FIRE 9,948,846 9,814,177 (134,669) 98.65% INFORMATION TECHNOLOGY 1,104,845 1,046,573 (58,272) 94.73% PUBLIC WORKS 3,364,525 3,199,554 (164,971) 95.10% PARK MAINTENANCE 982,901 982,596 (305) 99.97% STREET MAINTENANCE OPERATION 2,653,943 2,517,770 (136,173) 94.87% DEPT 20 CONTRIBUTIONS FUND BALANCE 8,164,755 7,062,750 (1,102,005) 86.50% TOTAL 52.385.476 49.983.178 2.402.2981_. 95.41% 01 -CITY COUNCIL Annual Budget Actual Spent Variance Spent 11 SALARIES 174,426 174,285 (142) 99.92% 21 FICA 13,022 13,142 120 100.92% 23 PERS 6,013 5,388 (625) 89.61% 24 INDUSTRIAL INSURANCE 2,486 2,354 (132) 94.71% 25 MEDICAL, DENTAL, LIFE,OPTICAL 19,417 28,228 8,811 145.38% 31 OFFICE OPERATING SUPPLIES 3,870 2,242 (1,628) 57.92% 41 PROFESSIONAL SERVICES 1,500 103 (1,397) 6.85% 42 COMMUNICATION 4,400 3,679 (721) 83.61% 43 TRAVEL 25,000 12,273 (12,727) 49.09% 49 MISCELLANEOUS 12,500 2,336 (10,164) 18.69% CITY COUNCIL 262,634 244,029 (18,603') 32.92 Variance Actual over (under) prorated budget Fund 000 By Dept 11 Of 37 CITY OF TUKWILA General Fund Expenditures BV Department As of December 31 2011 of year expired 100.00% 03 MAYOR Annual Budqet /actual Spent Variance Spent 00 UNALLOCATED BUDGET REDUCTION (90,000) 0.00% 11 SALARIES 963,795 922,299 (41,496) 95.69% 12 EXTRA LABOR 15,500 (15,500) 0.00% 13 OVERTIME 573 162 (411) 28.30% 21 FICA 69,547 68,192 (1,355) 98.05% 23 PERS 67,134 54,528 (12,606) 81.22% 24 INDUSTRIAL INSURANCE 3,780 3,138 (642) 83.02% 25 MEDICAL, DENTAL, LIFE,OPTICAL 162,604 145,444 (17,160) 89.45% 31 OFFICE OPERATING SUPPLIES 33,856 15,082 (18,774) 44.55% 35 SMALL TOOLS MINOREQUIPMENT 2,435 (2,435) 0.00% 41 PROFESSIONAL SERVICES 755,570 752,963 (2,607) 99.65% 42 COMMUNICATION 85,300 59,626 (25,674) 69.90% 43 TRAVEL 19,600 7,837 (11,763) 39.98% 44 ADVERTISING 17,250 9,221 (8,029) 53.45% 45 OPERATING RENTALS LEASES 32,093 29,637 (2,456) 92.35% 48 REPAIRS MAINTENANCE 17,000 10,767 (6,233) 63.33% 49 MISCELLANEOUS 174,899 115,986 (58,913) 66.32% 51 INTERGVRNMTL PROFESSIONAL SVCS 26,500 23,208 (3,292) 87.58% 64 MACHINERY EQUIPMENT 0.00% MAYOR 2,357,436 2,218,089 t229,347) 94.09% 04 -HUMAN RESOURCES Annual Budget /actual Spent Variance Spent 11 SALARIES 326,100 326,411 311 100.10% 21 FICA 24,073 23,996 (77) 99.68% 23 PERS 22,729 20,416 (2,313) 89.83% 24 INDUSTRIAL INSURANCE 1,243 1,076 (167) 86.58% 25 MEDICAL, DENTAL, LIFE,OPTICAL 53,340 54,076 736 101.38% 31 OFFICE OPERATING SUPPLIES 7,103 2,794 (4,309) 39.34% 41 PROFESSIONAL SERVICES 79,050 42,289 (36,761) 53.50% 43 TRAVEL 2,500 1,070 (1,430) 42.82% 44 ADVERTISING 9,000 5,264 (3,736) 58.49% 45 OPERATING RENTALS LEASES 50 33 (17) 65.76% 48 REPAIRS MAINTENANCE 4,791 5,817 1,026 121.41% 49 MISCELLANEOUS 13, 000 4,673 (8,327) 35.95% HUMAN RESOURCES 1 ;42,979 487,920 (55,059) 89.86 Variance Actual over (under) prorated budget Fund 000 By Dept 12 Of 37 CITY OF TUKWILA General Fund Expenditures BV Department As of December 31 2011 of year expired 100.00% 03 FINANCE Annual Budqet /actual Spent Variance Spent 11 SALARIES 937,888 925,436 (12,452) 98.67% 12 EXTRA LABOR 10,000 (10,000) 0.00% 13 OVERTIME 1,147 15,922 14,775 1388.13% (e) 21 FICA 69,527 70,277 750 101.08% 23 PERS 65,267 57,448 (7,819) 88.02% 24 INDUSTRIAL INSURANCE 3,729 3,358 (371) 90.05% 25 MEDICAL, DENTAL, LIFE,OPTICAL 192,942 190,856 (2,086) 98.92% 26 UNEMPLOYMENT COMPENSATION 0.00% 31 OFFICE OPERATING SUPPLIES 24,849 9,497 (15,352) 38.22% 41 PROFESSIONAL SERVICES 190,000 131,114 (58,886) 69.01% 42 COMMUNICATION 1,000 917 (83) 91.66% 43 TRAVEL 5,000 3,091 (1,909) 61.82% 46 INSURANCE 0.00% 48 REPAIRS MAINTENANCE 5,000 2,811 (2,189) 56.21% 49 MISCELLANEOUS 12,768 25,643 12,875 200.84% (u) 64 EXT TAXES OPERATING ASSESSMENTS 45 45 0.00% 64 MACHINERY EQUIPMENT 5,000 10,321 5,321 206.42% (v) FINANCE 1,624,111 3,446,736 (77,426)] 94.92% 06 -CITY ATTORNEY Annual Budget_ /actual Spent Variance Spent 12 EXTRA LABOR 2,500 (2,500) 0.00% 21 FICA 795 (795) 0.00% 24 INDUSTRIAL INSURANCE 436 2 (434) 0.42% 31 OFFICE OPERATING SUPPLIES 5,000 3,535 (1,465) 70.70% 41 PROFESSIONAL SERVICES 688,000 642,762 (45,238) 93.42% 42 COMMUNICATION 2,500 (2,500) 0.00% 45 OPERATING RENTALS LEASES 500 (500) 0.00% 48 REPAIRS MAINTENANCE 2,000 608 (1,392) 30.39% 49 MISCELLANEOUS 1,000 1,083 83 108.27% CITY ATTORNEY 702,731 647,990 (64,741) 92.21 Variance Actual over (under) prorated budget Fund 000 By Dept 13 Of 37 CITY OF TUKWILA General Fund Expenditures BV Department As of December 31 2011 07 RECREATION 00 UNALLOCATED BUDGET REDUCTION 11 SALARIES 12 EXTRA LABOR 13 OVERTIME 21 FICA 23 PERS 24 INDUSTRIAL INSURANCE 25 MEDICAL, DENTAL, LIFE,OPTICAL 26 UNEMPLOYMENT COMPENSATION 31 OFFICE OPERATING SUPPLIES 34 ITEMS PURCH. FOR INVENT /RESALE 41 PROFESSIONAL SERVICES 42 COMMUNICATION 43 TRAVEL 44 ADVERTISING 45 OPERATING RENTALS LEASES 47 PUBLIC UTILITY SERVICES 48 REPAIRS MAINTENANCE 49 MISCELLANEOUS 4 of year expired 100.00% Annual Budqet /actual Spent Variance Spent (110,000) 2,852,37, 0.00% 1,287,105 1,233,812 (53,293) 95.86% 413,115 296,784 (116,331) 71.84% 5,600 3,343 (2,257) 59.69% 149,982 115,146 (34,836) 76.77% 106,625 84,681 (21,944) 79.42% 38,378 38,439 61 100.16% 270,346 265,574 (4,772) 98.23% 2,258 2,258 0.00% 95,811 60,627 (35,184) 63.28% 14,200 35,832 21,632 252.34% (w) 200,966 111,734 (89,232) 55.60% 31,380 7,720 (23,660) 24.60% 8,400 3,694 (4,706) 43.97% 21,400 5,323 (16,077) 24.88% 56,363 42,732 (13,631) 75.82% 110,000 94,798 (15,202) 86.18% 57,550 34,826 (22,724) 60.51% 95,156 70,058 (25,098) 73.62% 53 EXT TAXES OPERATING ASSMNTS 195 195 0.00% RECREATION i 2,852,37, 2,513,184 (449,193); 88.11% 08 COMMUNITY DEVELOPMENT Annual Budget /actual Spent Variance Spent 11 SALARIES 1,723,487 1,740,206 16,719 100.97% 12 EXTRA LABOR 37,650 49,851 12,201 132.41% 13 OVERTIME 5,672 2,965 (2,707) 52.27% 21 FICA 129,074 133,813 4,739 103.67% 23 PERS 120,892 112,951 (7,941) 93.43% 24 INDUSTRIAL INSURANCE 10,321 13,202 2,881 127.92% 25 MEDICAL, DENTAL, LIFE,OPTICAL 256,470 264,366 7,896 103.08% 26 UNEMPLOYMENT COMPENSATION 0.00% 28 UNIFORM CLOTHING 1,805 302 (1,503) 16.74% 31 OFFICE OPERATING SUPPLIES 34,182 34,137 (45) 99.87% 35 SMALL TOOLS MINOR EQUIPMENT 600 325 (275) 54.20% 41 PROFESSIONAL SERVICES 161,208 73,349 (87,859) 45.50% 42 COMMUNICATION 4,500 1,200 (3,300) 26.67% 43 TRAVEL 13,500 3,407 (10,093) 25.24% 45 OPERATING RENTALS LEASES 33,773 27,317 (6,456) 80.88% 47 PUBLIC UTILITY SERVICES 1,000 104 (897) 10.35% 48 REPAIRS MAINTENANCE 57,865 51,123 (6,742) 88.35% 49 MISCELLANEOUS 21,310 38,265 16,955 179.56% 51 INTERGVRNMTL PROFESSIONAL SVCS 18,000 13,265 (4,735) 73.69% 53 EXT TAXES OPERATING ASSMNTS 4 4 0.00% COMMUNITY DEVELOPMENT 2,631,309 2,560,151 (71,162') 97.30% Variance Actual over (under) prorated budget Fund 000 By Dept 14 Of 37 CITY OF TUKWILA General Fund Expenditures BV Department As of December 31 2011 of year expired 100.00% 09 MUNICIPAL COURT Annual Budget /actual Spent Variance Spent 11 SALARIES 602,387 620,696 18,309 103.04% 12 EXTRA LABOR 2,500 (2,500) 0.00% 13 OVERTIME 5,016 (5,016) 0.00% 21 FICA 45,537 45,590 53 100.12% 23 PERS 45,436 40,564 (4,872) 89.28% 24 INDUSTRIAL INSURANCE 3,107 2,506 (601) 80.67% 25 MEDICAL, DENTAL, LIFE,OPTICAL 96,935 95,708 (1,227) 98.73% 26 UNEMPLOYMENT COMPENSATION 658 658 0.00% 31 OFFICE OPERATING SUPPLIES 10,908 7,991 (2,917) 73.26% 35 SMALL TOOLS MINOR EQUIPMENT 1,200 (1,200) 0.00% 41 PROFESSIONAL SERVICES 106,000 104,427 (1,573) 98.52% 42 COMMUNICATION 5,550 6,394 844 115.21% 43 TRAVEL 6,215 4,416 (1,799) 71.05% 45 OPERATING RENTALS LEASES 861 861 0.00% 48 REPAIRS MAINTENANCE 2,300 1,131 (1,169) 49.17% 49 MISCELLANEOUS 20,438 14,230 (6,208) 69.63% 64 MACHINERY EQUIPMENT 25,000 (25,000) 0.00% MUNICIPAL COURT 978,629 945,174 33,355 96.59% 10 POLICE Annual Budqet /actual Spent Variance Spent 00 UNALLOCATED BUDGET REDUCTION (120,000) 120,000 0.00% 11 SALARIES 6,706,070 6,593,580 (112,490) 98.32% 12 EXTRA LABOR 5,000 (5,000) 0.00% 13 OVERTIME 908,812 889,783 (19,029) 97.91% 21 FICA 507,174 556,745 49,571 109.77% 22 LEOFF 301,353 337,497 36,144 111.99% 23 PERS 70,637 59,985 (10,652) 84.92% 24 INDUSTRIAL INSURANCE 119,710 109,909 (9,801) 91.81% 25 MEDICAL, DENTAL, LIFE,OPTICAL 1,520,483 1,391,174 (129,309) 91.50% 26 UNEMPLOYMENT COMPENSATION 1 1 0.00% 31 OFFICE OPERATING SUPPLIES 171,753 212,677 40,924 123.83% 35 SMALL TOOLS MINOR EQUIPMENT 7,500 8,661 1,161 115.49% 41 PROFESSIONAL SERVICES 48,175 87,722 39,547 182.09% 42 COMMUNICATION 61,931 51,232 (10,699) 82.72% 43 TRAVEL 23,300 24,711 1,411 106.06% 44 ADVERTISING 800 (800) 0.00% 45 OPERATING RENTALS LEASES 801,628 777,784 (23,844) 97.03% 46 INSURANCE 225,080 225,000 (80) 99.96% 48 REPAIRS MAINTENANCE 166,144 114,768 (51,376) 69.08% 49 MISCELLANEOUS 133,682 134,244 562 100.42% 51 INTERGVRNMTL PROFESSIONAL SVCS 2,549,900 2,607,097 57,197 102.24% 64 MACHINERY EQUIPMENT 104,417 113,915 9,498 109.10% (k) Variance Actual over (under) prorated budget Fund 000 By Dept 15 Of 37 CITY OF TUKWILA General Fund Expenditures BV Department As of December 31 2011 of year expired 100.00% 11 -FIRE Annual Budget /actual Spent Variance Spent 11 SALARIES 5,920,352 6,050,573 130,221 102.20% 13 OVERTIME 421,552 441,507 19,955 104.73% 15 HOLIDAY PAY 178,248 185,193 6,945 103.90% 21 FICA 84,800 91,787 6,987 108.24% 22 LEOFF 256,199 316,196 59,997 123.42% 23 PERS 23,438 15,703 (7,735) 67.00% 24 INDUSTRIAL INSURANCE 151,607 136,796 (14,811) 90.23% 25 MEDICAL, DENTAL, LIFE,OPTICAL 1,533,418 1,348,472 (184,946) 87.94% 26 UNEMPLOYMENT COMPENSATION (2,519) (2,519) 0.00% 28 UNIFORM CLOTHING 1,140 (1,140) 0.00% 31 OFFICE OPERATING SUPPLIES 185,580 198,090 12,510 106.74% 35 SMALL TOOLS MINOR EQUIPMENT 25,552 21,815 (3,737) 85.37% 41 PROFESSIONAL SERVICES 55,300 40,468 (14,832) 73.18% 42 COMMUNICATION 44,670 23,519 (21,151) 52.65% 43 TRAVEL 14,500 4,478 (10,022) 30.88% 45 OPERATING RENTALS LEASES 499,389 392,120 (107,269) 78.52% 46 INSURANCE 90,000 90,000 100.00% 47 PUBLIC UTILITY SERVICES 60,000 71,112 11,112 118.52% 48 REPAIRS MAINTENANCE 41,000 39,907 (1,093) 97.33% 49 MISCELLANEOUS 78,101 65,041 (13,060) 83.28% 51 INTERGVRNMTL PROFESSIONAL SVCS 284,000 283,920 (80) 99.97% FIRE 9,948,841 4,814,177 (134,669) 98.65 %0 12 INFORMATION TECHNOLOGY Annual Budget Actual Spent Variance Spent 11 SALARIES 555,627 549,252 (6,375) 98.85% 12 EXTRA LABOR 2,500 (2,500) 0.00% 13 OVERTIME 817 817 0.00% 21 FICA 42,921 41,210 (1,711) 96.01% 23 PERS 38,706 34,460 (4,246) 89.03% 24 INDUSTRIAL INSURANCE 2,922 2,154 (768) 73.72% 25 MEDICAL, DENTAL, LIFE,OPTICAL 127,403 126,081 (1,322) 98.96% 31 OFFICE OPERATING SUPPLIES 5,766 2,887 (2,879) 50.07% 35 SMALL TOOLS MINOR EQUIPMENT 122,000 109,028 (12,972) 89.37% 41 PROFESSIONAL SERVICES 1,000 (1,000) 0.00% 42 COMMUNICATION 99,000 104,701 5,701 105.76% 43 TRAVEL 1,500 1,814 314 120.91% 45 OPERATING RENTALS LEASES 1,500 9,752 8,252 650.17% 48 REPAIRS MAINTENANCE 31,500 9,264 (22,236) 29.41% 49 MISCELLANEOUS 40,500 24,256 (16,244) 59.89% 64 MACHINERY EQUIPMENT 32,000 30,898 (1,102) 96.56% INFORMATION TECHNOLOGY 1,104,345 1,046,573 (68,2725; )4.73% Variance Actual over (under) prorated budget Fund 000 By Dept 16 Of 37 CITY OF TUKWILA General Fund Expenditures BV Department As of December 31 2011 13 PUBLIC WORKS Annual Budget 00 UNALLOCATED BUDGET REDUCTION (120,000) 11 SALARIES 1,846,484 12 EXTRA LABOR 3,500 13 OVERTIME 4,556 21 FICA 137,065 23 PERS 128,577 24 INDUSTRIAL INSURANCE 25,742 25 MEDICAL, DENTAL, LIFE,OPTICAL 363,973 28 UNIFORM CLOTHING 3,800 31 OFFICE OPERATING SUPPLIES 99,460 35 SMALL TOOLS MINOR EQUIPMENT 43,750 41 PROFESSIONAL SERVICES 31,400 42 COMMUNICATION 7,750 43 TRAVEL 800 45 OPERATING RENTALS LEASES 182,163 47 PUBLIC UTILITY SERVICES 379,449 48 REPAIRS MAINTENANCE 165,521 49 MISCELLANEOUS 60,535 PUBLIC WORKS 3,364,626 16 PARK MAINTENANCE Annual Budget 11 SALARIES 459,264 12 EXTRA LABOR 35,020 13 OVERTIME 2,295 21 FICA 30,070 23 PERS 27,793 24 INDUSTRIAL INSURANCE 9,937 25 MEDICAL, DENTAL, LIFE,OPTICAL 68,099 26 UNEMPLOYMENT COMPENSATION 28 UNIFORM CLOTHING 1,425 31 OFFICE OPERATING SUPPLIES 36,968 35 SMALL TOOLS MINOR EQUIPMENT 1,500 41 PROFESSIONAL SERVICES 25,000 43 TRAVEL 45 OPERATING RENTALS LEASES 85,530 47 PUBLIC UTILITY SERVICES 149,000 48 REPAIRS MAINTENANCE 40,000 49 MISCELLANEOUS 4,000 63 OTHER IMPROVEMENTS 7,000 PARK MAINTENANCE 982,901 of year expired 100.00% Actual Spent Variance Spent 0.00% 1,685,250 (161,234) 91.27% (q) (3,500) 0.00% 10,200 5,644 223.88% (r) 125,558 (11,507) 91.60% 106,429 (22,148) 82.77% 20,893 (4,849) 81.16% 320,664 (43,309) 88.10% 1,337 (2,463) 35.17% 88,521 (10,939) 89.00% 29,693 (14,057) 67.87% 45,326 13,926 144.35% 9,636 1,886 124.33% 939 139 117.36% 180,817 (1,346) 99.26% 324,750 (54,699) 85.58% 222,197 56,676 134.24% 27,344 (33,191) 45.17% 3,199,664 (284,971) 96.10 Actual Spent Variance Spent 474,528 15,264 03.32% 160 (34,860) 0.46% 677 (1,618) 29.52% 35,689 5,619 118.69% 29,794 2,001 107.20% 11,060 1,123 111.30% 73,530 5,431 107.98% 0.00% 679 (746) 47.68% 28,080 (8,888) 75.96% 942 (558) 62.81% 26,037 1,037 104.15% 86 86 0.00% 97,488 11,958 113.98% 163,329 14,329 109.62% 37,385 (2,615) 93.46% 3,132 (868) 78.29% (7,000) 0.00% 982,696 (305) 99.97% Variance Actual over (under) prorated budget Fund 000 By Dept 17 Of 37 CITY OF TUKWILA General Fund Expenditures By Department As of December 31 2011 of year expired 100.00% 16 STREET MAINTENANCE OPERATION Annual Budget Actual Spent Variance Spent 11 SALARIES 749,184 690,995 (58,189) 92.23% 12 EXTRA LABOR 43,723 39,120 (4,604) 89.47% 13 OVERTIME 11,474 28,409 16,935 247.59% (s) 21 FICA 56,845 57,499 654 101.15% 23 PIERS 52,161 46,810 (5,351) 89.74% 24 INDUSTRIAL INSURANCE 20,778 20,268 (510) 97.55% 25 MEDICAL,DENTAL,LIFE,OPTICAL 171,370 163,597 (7,773) 95.46% 28 UNIFORM CLOTHING 2,375 1,952 (423) 82.20% 31 OFFICE OPERATING SUPPLIES 318,800 273,589 (45,211) 85.82% 35 SMALL TOOLS MINOR EQUIPMENT 10,931 7,061 (3,870) 64.60% 41 PROFESSIONAL SERVICES 4,000 7,560 3,560 188.99% 42 COMMUNICATION 4,300 1,152 (3,148) 26.80% 43 TRAVEL 2,700 868 (1,832) 32.15% 44 ADVERTISING 1,500 480 (1,020) 31.97% 45 OPERATING RENTALS LEASES 407,287 353,676 (53,611) 86.84% 46 INSURANCE 35,455 35,455 100.00% 47 PUBLIC UTILITY SERVICES 678,760 741,260 62,500 109.21% 48 REPAIRS MAINTENANCE 27,100 10,138 (16,962) 37.41% 49 MISCELLANEOUS 5,200 1,422 (3,778) 27.35% 53 EXT TAXES OPERATING ASSMNTS 26 0.00% STREET MAINTENANCE OPERATION 2,653,943 2,517,770 (122,632) 94.87% 20 CONTRIBUTIONS I FUND BALANCE Annual Budget Actual Spent Variance Spent 01 TRANSFERS OUT 7,511,755 6,282,288 (1,229,467) 83.63% 26 UNEMPLOYMENT COMPENSATION 30,000 30,000 100.00% 46 INSURANCE 200,000 98,574 (101,426) 49.29% 49 MISCELLANEOUS 423,000 445,126 22,126 105.23% 49 MISCELLANEOUS 191,294 191,294 0.00% CONTRIBUTIONS I FUND BALANCE R,164,75y 1,062,750 (1,117,473; 36.50% (e) Overtime for the Finance department is due primarily to the additional staff time required to implement the new business license module and administer the RGRL and Rental Housing license fee programs and prepare the CAFR. (k) Costs for Incident Command Vehicle. Costs were shared among the Police department, Fund 303 and Fund 109. (q) Salaries are below budget because some salaries were budgeted in the general fund but charged to the Arterial Street fund when staff worked on street projects. See the corresponding overbudget situation in the Fund 104 analysis. r) Overtime costs were incurred in connection with a West Valley Highway Puget Sound Energy project that was conducted at night. These costs are reimburseable by PSE. (s) The Street Maintenance overtime expense is high compared with budget due to the labor required to combat the snow and ice conditions in January and in connection with the Andover Park West emergency sewer repair. (u) Utility bills are the main driver of the Credit Card fee increase due to greater usage. In addition there were additional training expenses for employees to become notaries for Business Licenses. (v) Purchase of second cashiering machine at front desk. (w) The Tukwila Community Center provicded In house catering of event rentals to increase revenues and decrease expenses. Variance Actual over (under) prorated budget Fund 000 By Dept 18 of 37 CITY OF TUKWILA General Fund Expenditures BV Category As of December 31 2011 of year expired 100.00% TOTALS BY CATEGORY SUMMARIZED Annual Budget Actual Spent Variance Spent MISCELLANEOUS GENERAL GOVERNMT 7,071,755 6,282,288 (789,467) 88.84% SALARIES AND BENEFITS 32,333,035 31,521,303 (811,732) 97.49% SUPPLIES 1,263,574 1,153,106 (110,468) 91.26% PROFESSIONAL SERVICES 8,615,295 7,694,781 (920,514) 89.32% INTERGOVERNMENTAL 2,878,400 3,119,057 240,657 108.36% CAPITAL EXPENDITURES 223,417 212,644 (10,773) 95.18% Grand Totals 52,385,476 R 49.983.178 (2.402.298', 95.41% TOTALS BY CATEGORY DETAIL Annual Budget Actual Spent Variance Spent 00 MISCELLANEOUS GENERAL GOVERNMT 7,071,755 6,282,288 (789,467) 88.84% 11 SALARIES 22,252,169 21,987,323 (264,846) 98.81% 12 EXTRA LABOR 571,008 385,914 (185,094) 67.58% 13 OVERTIME 1,366,697 1,393,784 27,087 101.98% 15 HOLIDAY PAY 178,248 185,193 6,945 103.90% 21 FICA 1,360,432 1,378,644 18,212 101.34% 22 LEOFF 557,552 653,693 96,141 117.24% 23 PERS 775,408 669,157 (106,251) 86.30% 24 INDUSTRIAL INSURANCE 394,176 365,156 (29,020) 92.64% 25 MEDICAL, DENTAL, LIFE,OPTICAL 4,836,800 4,467,771 (369,029) 92.37% 26 UNEMPLOYMENT COMPENSATION 30,000 30,399 399 101.33% 28 UNIFORM CLOTHING 10,545 4,271 (6,275) 40.50% 31 OFFICE OPERATING SUPPLIES 1,033,906 939,748 (94,158) 90.89% 34 ITEMS PURCH. FOR INVENT /RESALE 14,200 35,832 21,632 252.34% 35 SMALL TOOLS MINOR EQUIPMENT 215,468 177,525 (37,943) 82.39% 41 PROFESSIONAL SERVICES 2,347,169 2,065,854 (281,315) 88.01% 42 COMMUNICATION 352,281 269,779 (82,502) 76.58% 43 TRAVEL 123,015 68,684 (54,331) 55.83% 44 ADVERTISING 49,950 20,288 (29,662) 40.62% 45 OPERATING RENTALS LEASES 2,100,276 1,912,217 (188,059) 91.05% 46 INSURANCE 550,535 449,029 (101,506) 81.56% 47 PUBLIC UTILITY SERVICES 1,378,209 1,395,352 17,143 101.24% 48 REPAIRS MAINTENANCE 617,771 540,741 (77,030) 87.53% 49 MISCELLANEOUS 1,096,089 972,838 (123,251) 88.76% 51 INTERGVRNMTL PROFESSIONAL SVCS 2,878,400 2,927,489 49,089 101.71% 51 INTERGVRNMTL PROFESSIONAL SVCS 191,294 191,294 0.00% 53 EXT TAXES OPERATING ASSMNTS 274 274 0.00% 63 OTHER IMPROVEMENTS 7,000 (7,000) 0.00% 64 MACHINERY EQUIPMENT 216,417 197,175 (19,242) 91.11% 66 CAPITAL LEASES 15,468 15,468 0.00% Grand Totals 52.385.47 R 49.983.178 (2.402.298'' 95.41 Variance Actual over (under) prorated budget Fund 000 By Category 19 Of 37 City of Tukwila Hotel /Motel Tax Fund 101 Revenue and Expenditures As of December 31 2011 of year expired 100.00% 2011 Variance Actual over (under) prorated budget Fund 101 20 of 37 Actual of Annual Annual Budget Year-To-Date Variance Budget Revenue General Revenue Hotel /Motel Taxes 379,706 555,682 175,976 146.35% Total General Revenue 379,706 555,682 175,976 146.35% Intergovernmental Revenue 853,000 853,397 397 100.05% Miscellaneous Revenue Investment Earnings 1,766 1,463 (303) 82.82% Other Misc Revenue 54,089 52,919 (1,170) 97.84% Total Miscellaneous Revenue 55,855 54,382 (1,473) 97.36% Total Revenu- 1,288,561 1,463,460 174,899 113.57% Expenditures 11 Salaries 270,753 279,159 8,406 103.10% 12 Extra Labor 24,000 17,837 (6,163) 74.32% 13 Overtime 10,110 13,399 3,289 132.53% 21 FICA 20,712 23,017 2,305 111.13% 22 LEOFF 927 927 0.00% 23 PERS 18,871 18,059 (812) 95.69% 24 Industrial Insurance 1,843 1,791 (52) 97.18% 25 Medical, Dental, Life, Optical 36,041 39,452 3,411 109.46% 31 Office Operating Supplies 16,000 24,464 8,464 152.90% 41 Professional Services 326,600 264,818 (61,782) 81.08% 42 Communication 60,000 36,178 (23,822) 60.30% 43 Travel 23,000 8,060 (14,940) 35.05% 44 Advertising 657,000 622,177 (34,823) 94.70% 45 Operating Rentals Leases 49,000 45,384 (3,616) 92.62% 47 Public Utility Services 1,500 2,835 1,335 188.97% 48 Repairs Maintenance 1,000 164 (836) 16.42% 49 Miscellaneous 21,400 25,037 3,637 116.99% 64 Capital Outlay 10,000 14,461 4,461 144.61% Total Hotel/Mote/ Tax Fund 1,547,830 1,437,219 (110,611) 92.85% Transfers Out Indirect cost allocation 88,779 88,779 (0) 100.00% Total Expenses 1,636,609 1,525,998 (110,611) 93.24% Change in Fund Balance (348,048) (62,538) 285,510 17.97% Beginning Fund Balance 800,000 850,106 50,106 106.26% Ending Fund Balance 451,952 787,568 335,6133 174.26% Cash and investments 416,263 Variance Actual over (under) prorated budget Fund 101 20 of 37 City of Tukwila Street Fund 103 Revenue and Expenditures As of December 31 2011 of year expired 100.00% 2011 Actual of Annual Annual Budqet Year -To -Date Variance Budget Revenue Intergovernmental Revenue (MVFT Taxes) 0.00% Miscellaneous Revenue Investment Earnings 1,000 2,162 1,162 216.18% Total Miscellaneous Revenue 1,000 2,162 1,162 216.18% Total Revenu- 231,000 314,746 83,746 136.25% Expenditures 11 Salaries 7,160 7,160 0.00% 21 FICA 528 528 0.00% 23 PERS 475 475 0.00% 24 Industrial Insurance 22 22 0.00% 25 Medical, Dental, Life, Optical 440 440 0.00% 41 Professional Services 20,000 (20,000) 0.00% (a) Total 20,000 8,625 (11,375) 43.13% Transfers Out Indirect cost allocation 9,829 9,829 (0) 100.00% Total Expenses 29,829 18,454 (1 1,375) 61.87% Change in Fund Balance 201,171 296,292 95,121 147.28% Beginning Fund Balance 500,000 607,646 107,646 121.53% Ending Fund Balance 701,171 903,9s1 902,766 128.92 Cash and investments 861,950 (a) The budgeted services are for beginning design work for improvements to 42nd Ave South from Southcenter Blvd to South 160th. Variance Actual over (under) prorated budget Fund 103 21 Of 37 City of Tukwila Arterial Street Fund 104 Revenue and Expenditures As of December 31 2011 of year expired 100.00% Cash and investments 4,634,224 (a) Substantial parking fees have been received from ATZ Shuttle contributing to the overbudget, favorable parking tax revenue vrariance. (b) Investement earnings were underbudgeted compared to 2010 actual of $54,271. This favorable variance is due partially to the purchase in November and December 2010 of longer -term, higher yielding investment instruments. (e) A debt issue was budgeted in 2011 to help finance the Southcenter Access project. Instead of issuing debt, internal financing of $6.8 million were used until the bonds are issued by the Local Improvement District. (f) Certain Public Works staff, whose salaries are budgeted in the general fund, worked on arterial street projects and charged their time to this fund creating an overbudget situation. The only two staff that are budgeted into the arterial street fund are Mike Ronda and Cyndy Knighton. Variance Actual over (under) prorated budget Fund 104 22 Of 37 2011 Actual of Annual Annual Budget Year -To -Date Variancp Budget Revenue General Revenue Parking Taxes 108,017 153,454 45,437 142.06% (a) Real Estate Excise Taxes 100,000 127,918 27,918 127.92% Total Genera Revenue 317,319 428,395 111,076 135.00% Intergovernmental Revenue 15,244,000 17,783,619 2,539,619 116.66% Miscellaneous Revenue Investment Earnings 3,820 100,930 97,110 2642.16% (b) Contributions /Donations 324,000 164,584 (159,416) 50.80% Total Miscellaneous Revenue 327,820 265,515 (62,305) 80.99% Transfer In 2,000,000 2,000,000 100.00% Debt Proceeds 6,671,000 (6,671,000) 0.00% (e) Total Revenue t 24,560,139 20,477,529 (4,082,610) 83.38% Expenditures 11 Salaries 201,660 325,007 123,347 161.17% (f) 12 Extra Labor 3,000 6,501 3,501 216.70% 13 Overtime 7,610 7,610 0.00% 21 FICA 14,950 25,495 10,545 170.53% (f) 23 PERS 14,037 20,396 6,359 145.30% 24 Industrial Insurance 621 1,507 886 242.61% 25 Medical, Dental, Life, Optical 26,078 49,088 23,010 188.24% 31 Office Operating Supplies 24,932 24,932 0.00% 35 Small Tools Minor Equipment 6,591 6,591 0.00% 41 Professional Services 4,234,000 4,127,021 (106,979) 97.47% 43 Travel 140 140 0.00% 44 Advertising 2,356 2,356 0.00% 45 Operating Rentals Leases 2,163 2,163 0.00% 47 Public Utility Services 21,054 21,054 0.00% 48 Repairs Maintenance 87,425 87,425 0.00% 49 Miscellaneous 1,394 1,394 0.00% 64 Capital Outlay 20,156,000 19,755,412 (400,588) 98.01% Total Arterial Streets 104 24,650,346 24,464,093 (186,254) 99.24% Transfers Out Indirect cost allocation 120,324 137,450 17,126 114.23% Total Expenses 20770,670 24,601,543 (169,128) 99.32% Change in Fund Balance (210,531) (4,124,013) (3,913,482) 1958.86% Beginning Fund Balance 5,000,000 11,053,410 6,053,410 221.07% Ending Fund Balance 4,789,469 S 3,929,396 2,139,927 144.68 Cash and investments 4,634,224 (a) Substantial parking fees have been received from ATZ Shuttle contributing to the overbudget, favorable parking tax revenue vrariance. (b) Investement earnings were underbudgeted compared to 2010 actual of $54,271. This favorable variance is due partially to the purchase in November and December 2010 of longer -term, higher yielding investment instruments. (e) A debt issue was budgeted in 2011 to help finance the Southcenter Access project. Instead of issuing debt, internal financing of $6.8 million were used until the bonds are issued by the Local Improvement District. (f) Certain Public Works staff, whose salaries are budgeted in the general fund, worked on arterial street projects and charged their time to this fund creating an overbudget situation. The only two staff that are budgeted into the arterial street fund are Mike Ronda and Cyndy Knighton. Variance Actual over (under) prorated budget Fund 104 22 Of 37 City of Tukwila Contingency Fund 105 Revenue and Expenditures As of December 31 2011 of year expired 100.00% 2011 Actual of Annual Annual Budget Year -To -Date Variance Budget Revenue Miscellaneous Revenue Investment Earnings 1,816 1,999 183 110.06% Total Miscellaneous Revenue 1,816 1,999 183 110.06% Transfers In 566,260 566,260 100.00% Total Revenue 668,076 568,259 183 100.03% Change in Fund Balance 568,076 568,259 183 100.03% Beginning Fund Balance 892,000 889,470 (2,530) 99.72% Ending Fund Balance 1,460,076 1,457,728 12,348) 99.84% Cash and investments 1,457,728 Variance Actual over (under) prorated budget Fund 105 23 Of 37 City of Tukwila Fire Equipment Cum. Reserve 107 Revenue and Expenditures As of December 31 2011 of year expired 100.00% 2011 Actual of Annual Year -To -Date Variance Budget Revenue Miscellaneous Revenue Investment Earnings Total Miscellaneous Revenue Transfers In Total Revenue Expenditures 31 Office Operating Supplies Transfers Out Indirect cost allocation Total Expenses Change in Fund Balance Beginning Fund Balance Ending Fund Balance Cash and investments Annual Budget 1,685 1,022 1,685 1,022 130,000 130,000 131,685 145,921 2,000 14 2,014 129,671 640,000 769,671 14 14 145,907 744,890 890,797 949,888 (663) (663) 14,236 (2,000) 0 (2,000) 16,236 104,890 121;126 60.63% 60.63% 100.00% 110.81 0.00% 100.29% 0.70% 112.52% 116.39% 115.74 %0 Variance Actual over (under) prorated budget Fund 107 24 Of 37 City of Tukwila Drug Seizure Fund 109 Revenue and Expenditures As of December 31 2011 Expenditures Annual Budget Revenue 2011 Miscellaneous Revenue Actual Investment Earnings 1,000 Seizure Revenue 110,000 Total Miscellaneous Revenue 111,000 Transfers In 75,000 Total Revenue 186,000 Expenditures 31 Office Operating Supplies of year expired 100.00% 2011 76.32% Actual of Annual Year -To -Date Varianco Budget 305 (695) 30.53% 78,120 (31,880) 71.02% 78,425 (32,575) 70.65% 75,000 100.00% 153,425 (32,575), 82.49% 31 Office Operating Supplies 3,000 2,290 (710) 76.32% 35 Small Tools Minor Equipment 821 821 0.00% 41 Professional Services 10,000 258 (9,742) 2.58% 42 Communication 310 310 0.00% 43 Travel 36 36 0.00% 45 Operating Rentals Leases 10,000 (10,000) 0.00% 49 Miscellaneous 2,000 (2,000) 0.00% 64 Capital Outlay 269,000 236,024 (32,976) 87.74% (a) Total Expenses 294,000 239,738 (54,262) 81.54% Change in Fund Balance (108,000) (86,313) 21,687 79.92% Beginning Fund Balance 220,000 316,024 96,024 143.65% Ending Fund Balance 112,000 229,711 117,711 205.10% Cash and investments 229,711 (a) Budget of $269,000 and costs year -to -date are for purchase of the Incident Command Vehicle. Variance Actual over (under) prorated budget Fund 109 25 Of 37 City of Tukwila Debt Service Funds 2XX Revenue and Expenditures As of December 31 2011 of year expired 100.00% 2011 Actual of Annual Annual Budget Year -To -Date Variance Bu dget Revenue Intergovernmental Revenue Miscellaneous Revenue Investment Earnings Debt proceeds Total Miscellaneous Revenue Transfers In Total Revenu- Expenditures 80 Debt Service Principal 81 Debt Service Interest Total Debt Service Funds Transfers Out Indirect cost allocation Total Expenses Change in Fund Balance Beginning Fund Balance Ending Fund Balance Cash and investments 66,657 66,657 0 100.00% 3,000 6 (2,994) 0.21% 5,055,688 5,055,688 0.00% (b) 3,000 5,055,695 5,052,695 168523.16% 6,225,703 5,953,776 (271,927) 95.63% 6,295,360 11,076,128 4,780,768 175.94 1,766,126 6,822,463 5,056,337 386.30% (b) 1,164, 722 881,851 X282, 871) 75.71% 2,930,848 7,704,314 4,773,466 262.87% 58,552 58,553 1 100.00% 2,989,400 7,762,867 4,773,467 259.68 3,305,960 3,313,261 7,301 100.22% 3,050 3,050 0.00% 3,305,960 4, 3 ,316,312 3' 10,352 100.31 3,330,312 (b) On December 28, 2011, the City issued general obligation bonds for refunding the Street portion of the 2003 Limited General Obligation Bond to fund arterial street improvements at its earliest call date of December 1, 2013. Due to declining interest rates, refunding these bonds were financially advantageous to the City with a present value savings estimated to be $202,084 or 4.36 Variance Actual over (under) prorated budget Fund 2XX 26 of 37 City of Tukwila Open Space and Parks Acq. Fund 301 Revenue and Expenditures As of December 31 2011 10,918 of year expired 100.00% 21 FICA 2011 807 0.00% 23 PERS Actual 650 of Annual 0.00% Annual Budget Year -To -Date Variance Budget Revenue 25 Medical, Dental, Life, Optical 1,743 1,743 General Revenue 31 Office Operating Supplies 1,403 1,403 Property Taxes 64,000 (306) (64,306) 0.48% Real Estate Excise Taxes 100,243 128,203 27,960 127.89% Total General Revenue 164,243 127,822 (36,421) 77.83% Charges for Services 48 Repairs Maintenance 12,907 12,907 Park Impact Fees 93,000 88,487 (4,513) 95.15% Total Charges for Services 93,000 88,487 (4,513) 95.15% Intergovernmental Revenue 327,000 (76,852) (403,852) 23.50% Miscellaneous Revenue Total Expenses 4,317,681 3,524,702 (792,979) Investment Earnings 7,000 35,347 28,347 504.96% Rents and Concessions 5,000 4,358 X642) 87.16% Total Miscellaneous Revenue 12,000 39,705 27,705 330.88% Total Revenue 596,243 0 179,163 0 (417,080) 30.05 Expenditures 11 Salaries 10,918 10,918 0.00% 21 FICA 807 807 0.00% 23 PERS 650 650 0.00% 24 Industrial Insurance 33 33 0.00% 25 Medical, Dental, Life, Optical 1,743 1,743 0.00% 31 Office Operating Supplies 1,403 1,403 0.00% 41 Professional Services 545,000 29,871 (515,129) 5.48% (a) 42 Communication 6 6 0.00% 47 Public Utility Services 1,300 1,300 0.00% 48 Repairs Maintenance 12,907 12,907 0.00% 64 Capital Outlay 372,000 64,382 (307,618) 17.31% Total Park Acquisition Fund 917,000 124,021 (792,979) 13.52% Transfers Out Indirect cost allocation 3,400,681 3,400,681 0 100.00% Total Expenses 4,317,681 3,524,702 (792,979) 81.63 Change in Fund Balance (3,721,438) (3,345,539) 375,899 89.90% Beginning Fund Balance 4,500,000 4,773,512 273,512 106.08% Ending Fund Balance 778,562 1,427,973 649,411 183.41% Cash and investments 1,662,953 (a) Pool renovation services constitute $404,000 of the professional services budget. This work has been postponed indefinitely. Variance Actual over (under) prorated budget Fund 301 27 Of 37 City of Tukwila Facility Replacement Fund 302 Revenue and Expenditures As of December 31 2011 of year expired 100.00% 2011 Actual of Annual Annual Budget Year -To -Date Variancp Budget Revenue Charges for Services Sales and Use Taxes 317 (317) 0.00% Total Charges for Services 317 (317) 0.00% Miscellaneous Revenue Investment Earnings 5,439 2,476 (2,963) 45.52% Facilities leases (long -term) 650 650 0.00% Total Miscellaneous Revenue 5,439 3,126 (2,313) 57.47% Total Revenue 5,756 3,126 (2,630) 54.30% Expenditures 11 Salaries 1,332 1,332 0.00% 21 FICA 98 98 0.00% 23 PERS 91 91 0.00% 24 Industrial Insurance 28 28 0.00% 31 Office Operating Supplies 53 53 0.00% 41 Professional Services 14,000 (14,000) 0.00% 44 Advertising 124 124 0.00% 47 Public Utility Services 8,225 8,225 0.00% 49 Miscellaneous 225 225 0.00% Total Expenditures 14,000 10,196 (3,804) 72.83% Transfers Out Indirect cost allocation 24,563 24,563 0 100.00% Total Expenses 38,563 34,759 (3,804L 90.13% Change in Fund Balance (32,807) (31,633) 1,174 96.42% Beginning Fund Balance 2,000,000 2,058,647 58,647 102.93% Ending Fund Balance 1,967,193 9,027,014 59,821 103.04 %G Cash and investments 2,027,271 Variance Actual over (under) prorated budget Fund 302 28 of 37 City of Tukwila General Government Improvements 303 Revenue and Expenditures As of December 31 2011 of year expired 100.00% 2011 Actual of Annual Annual Budget Year -To -Date Variance Budget Revenue Intergovernmental Revenue 56,386 271,001 214,615 480.62% (d) Miscellaneous Revenue Investment Earnings 817 1,354 537 165.70% Total Miscellaneous Revenue 817 14,379 13,562 1759.95% Transfers In 1,200,000 (1,200,000) 0.00% (a) Total Revenue 1,257,203 285,379 (971,824) 22.70% Expenditures 11 Salaries 94,464 41,507 (52,958) 43.94% 13 Overtime 1,154 1,154 0.00% 21 FICA 7,226 3,251 (3,975) 44.98% 23 PERS 6,617 2,546 (4,071) 38.48% 24 Industrial Insurance 1,000 298 (702) 29.79% 25 Medical, Dental, Life, Optical 13,988 7,437 (6,551) 53.17% 31 Office Operating Supplies 3,744 3,744 0.00% 35 Small Tools Minor Equipment 9,348 9,348 0.00% 41 Professional Services 40,000 71,133 31,133 177.83% (a) 42 Communication 13 13 0.00% 49 Miscellaneous 104,260 104,260 0.00% 64 Capital Outlay 1,260,000 911,807 (348,193) 72.37% Total Fire Impact Fees 1,423,295 1,170,738 (252,557) 82.26% Transfers Out Indirect cost allocation 41,921 59,047 17,126 140.85% Total Expenses 1,465,216 1,229,785 (235,431) 83.93% Change in Fund Balance (208,013) (944,406) (736,393) 454.01% Beginning Fund Balance 400,000 1,553,018 1,153,018 388.25% (b) Ending Fund Balance 191,987 W 608,613 416,62 117.01 %0 Cash and investments 561,688 (a) Transfers -in from the General Fund were budgeted to help cover the cost of the removal of the Green River flood prevention materials, the Hesco barriers and the Super Sacks. These costs were budgeted in the professional services and capital outlay line items. It is now anticipated that this work will be done in September or later; it will not be done until the Army Corps of Engineers completes testing of the Howard Hanson Dam and gives approval as to its functionality. Removal activities will be coordinated with the neighboring cities of Auburn and Kent. (b) The large positive variance in beginning fund balance is due to $1.15 million in unspent 2010 bond proceeds at the beginning of the year. (d) Received $109,550 in ARRA Energy Efficiency grant proceeds in 2nd quarter. Variance Actual over (under) prorated budget Fund 303 29 Of 37 City of Tukwila Fire Impact Fees 304 Revenue and Expenditures As of December 31 2011 of year expired 100.00% 2011 Actual of Annual Annual Budget Year -To -Date Variance Budget Revenue Charges for Services Fire Impact Fees Total Charges for Services Investment Earnings Total Miscellaneous Revenue Total Revenue Expenditures 64 Capital Outlay Total Expenses Change in Fund Balance Beginning Fund Balance Ending Fund Balance Cash and investments 50,000 157,654 107,654 315.31% 50,000 157,654 107,654 315.31% 100 147 47 147.09% 100 147 47 147.09% 50,100 r 157,801 107,701 314.97 0.00% 0.00% 50,100 157,801 107,701 314.97% 140,000 156,018 16,018 111.44% 190,100 W 313,819 123,719 165.08% 313,819 Variance Actual over (under) prorated budget Fund 304 30 Of 37 City of Tukwila Water Fund 401 Revenue and Expenditures As of December 31 2011 of year expired 100.00% 2011 Actual of Annual Annual Budget Year -To -Date Variance Budget Revenue Charges for Services Water Sales 4,748,000 4,775,105 27,105 100.57% Security 1,000 75 (925) 7.50% Total Charges for Services 4,749,000 4,775,180 26,180 100.55% Intergovernmental Revenue 1,682,000 626,576 (1,055,424) 37.25% (b) Miscellaneous Revenue Investment Earnings 9,234 53,661 44,427 581.13% Connection fees 25,000 10,139 (14,861) 40.55% Other Misc Revenue 300 33,851 33,551 11283.67% Total Miscellaneous Revenue 34,534 97,651 63,117 282.77% Transfers In hydrant rental 106,000 98,460 (7,540) 92.89% (e) Total Revenu_ 6,571,534 5,597,867 (973,667) 85.18 Expenditures 11 Salaries 539,758 536,965 (2,793) 99.48% 12 Extra Labor 6,000 (6,000) 0.00% 13 Overtime 5,738 20,996 15,258 365.91% (c) 21 FICA 41,177 41,453 276 100.67% 23 PERS 37,580 33,856 (3,724) 90.09% 24 Industrial Insurance 12,803 12,061 (742) 94.21% 25 Medical, Dental, Life, Optical 107,094 107,209 115 100.11% 26 Unemployment Compensation 1,000 (1,000) 0.00% 28 Uniform Clothing 1,330 1,300 (30) 97.78% 31 Office Operating Supplies 93,181 72,039 (21,142) 77.31% 33 Water Purchased for Resale 2,068,000 2,013,970 (54,030) 97.39% 35 Small Tools Minor Equipment 9,500 9,551 51 100.53% 41 Professional Services 573,300 76,534 (496,766) 13.35% 42 Communication 2,500 736 (1,764) 29.42% 43 Travel 1,500 1,289 (211) 85.91% 45 Operating Rentals Leases 64,519 72,939 8,420 113.05% 46 Insurance 20,260 20,260 100.00% 47 Public Utility Services 23,000 18,587 (4,413) 80.81% 48 Repairs Maintenance 3,000 2,658 (342) 88.62% 49 Miscellaneous 14,811 35,847 21,036 242.03% 53 Excise Taxes 184,000 214,474 30,474 116.56% 54 Interfund utility taxes 495,000 475,210 (19,790) 96.00% 64 Capital Outlay 3,098,000 1,954,680 (1,143,320) 63.09% 80 Debt Service Principal 417,581 417,580 (1,080,001) 100.00% 81 Debt Service Interest 135,984 112,066 (23,918) 82.41% Total Water Fund 7,956,616 6,252,258 (2,784,358) 78.58% Transfers Out Indirect cost allocation 355,553 487,107 131,554 137.00% (d) TotaiExpenser 8,312,169 6,739,365 (2.,652,804) u1.08% Change in Fund Balance (1,740,635) (1,141,498) 1,679,137 65.58% Beginning Fund Balance 3,700,000 5,928,552 2,228,552 160.23% Ending Fund Baianc� 1,95 9,365 4,787,053 3,907,68u 24432 %0 Cash and investments 4,533,184 (b) Budget represents anticipated grant revenue for water system work performed in conjunction with the Southcenter Parkway Extension project. Intergovernmental revenue earned from the Highline Water District totaled $847,130 year to -date ($1.25 million total to date) but will not be received until project completion. (c) Overtime expenditures exceeds budget due to the extra labor required for the Andover Park West emergency water main sewer repair project. (d) Indirect cost allocation actuals were adjusted at year -end to account for budgeted differences at the beginning of 2011 (e) Hydrant rental lower than budget due to uncompleted projects in 2011. Variance Actual over (under) prorated budget Fund 401 31 of 37 City of Tukwila Sewer Fund 402 Revenue and Expenditures As of December 31 2011 Revenue Charges for Services Sewer Sales Total Charges for Services Intergovernmental Revenue Miscellaneous Revenue Investment Earnings Connection fees Other Misc Revenue Total Miscellaneous Revenue Sale of Capital Assets Total Revenu- Annual Budget of year expired 100.00% 2011 Actual of Annual Year -To -Date Variancp Budget 5,137,000 5,652,572 515,572 110.04% 5,137,000 5,652,572 515,572 110.04% 1,360,000 1,153,734 (206,266) 84.83% c) Expenditures 11 Salaries 12 Extra Labor 13 Overtime 21 FICA 23 PERS 24 Industrial Insurance 25 Medical, Dental, Life, Optical 26 Unemployment Compensation 28 Uniform Clothing 31 Office Operating Supplies 33 Water Purchased for Resale 35 Small Tools Minor Equipment 41 Professional Services 42 Communication 43 Travel 44 Advertising 45 Operating Rentals Leases 46 Insurance 47 Public Utility Services 48 Repairs Maintenance 49 Miscellaneous 53 Excise Taxes 54 Interfund utility tax 64 Capital Outlay 80 Debt Service Principal 81 Debt Service Interest Total Sewer Fund Transfers Out /Indirect cost allocation Total Expenses Change in Fund Balance Beginning Fund Balance Ending Fund Balance Cash and investments 4,426 23,063 18,637 521.09% 120,000 115,380 (4,620) 96.15% 96,977 96,977 0.00% 124,426 235,420 110,994 189.21% (1,659) (1,659) 0.00% 6,62 7,040,068 418,642 106.32% 259,584 272,218 12,634 104.87% 8,000 7,631 (369) 95.39% 3,442 11,319 7,877 328.84% (a) 19,744 21,891 2,147 110.88% 18,069 17,625 (444) 97.54% 5,576 5,858 282 105.06% 47,440 48,632 1,192 102.51% 1,000 (1,000) 0.00% 570 445 (125) 78.13% 22,491 17,385 (5,106) 77.30% 3,749,000 3,384,968 (364,032) 90.29% 4,000 2,778 (1,222) 69.46% 416,600 120,937 (295,663) 29.03% 2,500 1,245 (1,255) 49.80% 500 2,173 1,673 434.68% 150 954 804 635.96% 131,704 134,816 3,112 102.36% 15,195 15,195 100.00% 22,050 29,532 7,482 133.93% 435,000 411,537 (23,463) 94.61% (a) 8,799 32,664 23,865 371.22% 40,000 70,813 30,813 177.03% 516,000 561,831 45,831 108.88% 1,908,000 1,935,685 27,685 101.45% 269,761 269,761 (0) 100.00% 87,398 101,587 14,189 116.24% 7,992,573 7,479,479 (513,094) 93.58% 266,079 329,131 63,052 123.70% (d) 8,258,652 7,808,610 (450,042)_ 94.55 (1,637,226) (768,542) 868,684 46.94% 2,500,000 2,658,708 158,708 106.35% 362,774 1,890,163 1 1,027,392 219.08% 997,382 (a) Costs exceed budget due to the Andover Park West emergency water main sewer repair project. (c) Budgeted grant revenue is for the Southcenter Parkway Extension project. Variance Actual over (under) prorated budget Fund 402 32 Of 37 City of Tukwila Foster Golf Course 411- Revenue and Expenditures As of December 31 2011 of year expired 100.00% 2011 Actual of Annual Annual Budget Year -To -Date Variance Budge Revenue General Revenue Excise Taxes 1,570 2,518 948 160.41% Total Genera Revenue 1,570 2,518 948 160.41% Charges for Services Sale of Merchandise 148,000 129,803 (18,197) 87.70% Greens Fees, Instruction 1,205,500 914,788 (290,712) 75.88% Total Charges for Services 1,353,500 1,044,590 (308,910) 77.18% (a) Miscellaneous Revenue Investment Earnings 1,130 (1,130) 0.00% Rents and Concessions 331,000 256,021 (74,979) 77.35% Other Misc Revenue 73 73 0.00% Total Miscellaneous Revenue 332,130 256,095 (76,035) 77.11% (a) Transfers In 775,000 775,000 229,167 100.00% Total Revenue 2,462,200 2,078,204 1 154,830) 84.40% Expenditures 11 Salaries 661,242 620,532 (40,710) 93.84% 12 Extra Labor 133,900 92,993 (40,907) 69.45% 13 Overtime 6,885 5,245 (1,640) 76.17% 21 FICA 49,536 54,507 4,971 110.03% 23 PERS 46,046 42,527 (3,519) 92.36% 24 Industrial Insurance 14,110 17,514 3,404 124.13% 25 Medical, Dental, Life, Optical 116,762 109,645 (7,117) 93.90% 26 Unemployment Compensation 11,000 4,373 (6,627) 39.75% 28 Uniform Clothing 1,200 1,046 (154) 87.19% 31 Office Operating Supplies 98,908 94,813 (4,095) 95.86% 34 Items Purchased for Resale 130,500 87,285 (43,215) 66.89% 35 Small Tools Minor Equipment 116,710 114,205 (2,505) 97.85% 41 Professional Services 10,000 3,756 (6,244) 37.56% 42 Communication 9,700 6,711 (2,989) 69.18% 43 Travel 1,250 20 (1,230) 1.60% 44 Advertising 7,000 1,926 (5,074) 27.51% 45 Operating Rentals Leases 109,475 102,489 (6,986) 93.62% 46 Insurance 15,195 15,195 100.00% 47 Public Utility Services 64,765 50,361 (14,404) 77.76% 48 Repairs Maintenance 36,000 27,337 (8,663) 75.94% 49 Miscellaneous 39,722 32,077 (7,645) 80.75% 53 Excise Taxes 6,000 5,739 (261) 95.65% 54 Interfund admissions tax 66,000 54,384 (11,616) 82.40% 64 Capital Outlay 75,000 67,444 (7,556) 89.93% 80 Debt Service Principal 203,892 192,226 (11,666) 94.28% (c) 81 Debt Service Interest 146,266 132,238 (14,028) 90.41% Total Foster Golf Course Fund 2,177,064 1,936,586 (240,478) 88.95% Transfers Out Indirect cost allocation 221,515 221,515 (0) 100.00% Total Expenses 2,398,579 2.158,101 (240,478) 89.97 Change in Fund Balance 63,621 (79,897) 85,648 125.58% Beginning Fund Balance 425,000 280,013 (144,987) 65.89% Ending Fund Balance 488,621 200,116 (69,339) 40.96% Cash and investments 32,012 (a) The decrease in revenue for 2011 was due to poor spring weather, allowing for only 25 playable days. The summer and fall seasons experienced normal activity which never allowed for the shortage of revenue to recovery during the spring of 2011. In addition, the Instruction program was minimized due to staffing. (c) The bond debt of $3.4 million to finance the construction of the clubhouse was transferred to the Debt Service Fund, due to insufficient operating revenue to service the debt removal. Variance Actual over (under) prorated budget Fund 411 33 Of 37 City of Tukwila Surface Water Fund 412 Revenue and Expenditures As of December 31 2011 of year expired 100.00% 2011 Actual of Annual Annual Budget Year -To -Date Variancp Budget Revenue Charges for Services Surface Water Sales 3,328,125 3,342,395 14,270 100.43% Total Charges for Services 3,328,125 3,342,395 14,270 100.43% Fines and Penalties 0.00% Intergovernmental Revenue 175,670 131,231 (44,439) 74.70% Miscellaneous Revenue Investment Earnings 11,091 17,182 6,091 154.91% Capital contributions 12,583 12,583 0.00% Other Misc Revenue 3,508 3,508 0.00% Total Miscellaneous Revenue 11,091 33,273 22,182 300.00% Total Revenue x,514,886 3,506,900 (7,986) 99.77% Expenditures 11 Salaries 692,784 655,378 (37,406) 94.60% 12 Extra Labor 23,000 28,261 5,261 122.87% 13 Overtime 11,653 20,571 8,918 176.53% (c) 21 FICA 52,290 52,742 452 100.86% 23 PERS 48,260 42,814 (5,446) 88.71% 24 Industrial Insurance 15,669 14,925 (744) 95.25% 25 Medical, Dental, Life, Optical 157,924 142,448 (15,476) 90.20% 26 Unemployment Compensation 1,000 4,834 3,834 483.38% 28 Uniform Clothing 1,425 1,607 182 112.78% 31 Office Operating Supplies 42,521 51,807 9,286 121.84% 35 Small Tools Minor Equipment 3,000 3,341 341 111.37% 41 Professional Services 429,570 244,486 (185,084) 56.91% 42 Communication 2,000 242 (1,758) 12.10% 43 Travel 2,000 716 (1,284) 35.81% 44 Advertising 500 (500) 0.00% 45 Operating Rentals Leases 95,569 88,628 (6,941) 92.74% 46 Insurance 15,195 15,195 100.00% 47 Public Utility Services 61,600 22,479 (39,121) 36.49% 48 Repairs Maintenance 13,965 14,144 179 101.28% 49 Miscellaneous 8,685 26,600 17,915 306.28% (d) 53 Excise Taxes 25,000 46,630 21,630 186.52% 54 Interfund utility tax 338,000 335,339 (2,661) 99.21% 64 Capital Outlay 1,061,000 1,101,798 40,798 103.85% 80 Debt Service Principal 336,847 337,221 374 100.11% 81 Debt Service Interest 32,725 32,783 58 100.18% Total Surface Water Fund 3,472,182 3,284,988 (187,194) 94.61% Transfers Out 207,441 361,571 154,130 174.30% (e) Total Expenses 3,679,623 3,646,559 (33,064) 99.10% Change in Fund Balance (164,737) (139,659) 25,078 84.78% Beginning Fund Balance 1,700,000 2,290,808 590,808 134.75% Ending Fund Balance 1,636,26,1 2,151,149 $15,88F 140.12% Cash and investments 2,097,280 (c) Overtime expenditures exceed budget due to the extra labor required for the Andover Park West emergency water main sewer repair project. (d) The majority of miscelllaneous costs are comprised of lien fees and credit card fees Variance Actual over (under) prorated budget Fund 412 34 Of 37 City of Tukwila Equipment Rental /Replacement Fund 501 Revenue and Expenditures As of December 31 2011 of year expired 100.00% 2011 Actual of Annual Annual Budget Year -To -Date Variance Budget Revenue Charges for Services ERR O &M Dept Charges 1,099,806 987,070 (112,736) 89.75% Equipment Replacement Charges 754,515 734,247 (20,268) 97.31% Fuel Sales 474,000 427,979 (46,021) 90.29% Transportation 150 (150) 0.00% Total Charges for Services 2,328,471 2,149,296 (179,175) 92.31% Miscellaneous Revenue Investment Earnings 14,269 19,901 5,632 139.47% Other Misc Revenue 236 236 0.00% Total Miscellaneous Revenue 14,269 20,137 5,868 141.12% Sale of Capital Assets 31,774 31,774 0.00% Total Revenu- 2,342,740 2,201,207 (141,533) 93.96% Expenditures 11 Salaries 339,278 339,880 602 100.18% 12 Extra Labor 10,000 11,664 1,664 116.64% 13 Overtime 1,147 508 (639) 44.25% 21 FICA 25,776 26,774 998 103.87% 23 PERS 23,637 22,019 (1,618) 93.16% 24 Industrial Insurance 9,034 9,368 334 103.70% 25 Medical, Dental, Life, Optical 77,189 77,380 191 100.25% 26 Unemployment Compensation 1,000 (1,000) 0.00% 28 Uniform Clothing 950 573 (377) 60.31% 31 Office Operating Supplies 2,979 1,072 (1,907) 35.97% 34 Items Purchased for Resale 689,000 613,966 (75,034) 89.11% 35 Small Tools Minor Equipment 2,500 3,211 711 128.45% 41 Professional Services 550 858 308 155.94% 42 Communication 2,000 1,172 (828) 58.61% 43 Travel 92 92 0.00% 45 Operating Rentals Leases 40,081 36,533 (3,548) 91.15% 46 Insurance 10,130 10,130 100.00% 48 Repairs Maintenance 130,781 35,285 (95,496) 26.98% 49 Miscellaneous 6,500 7,975 1,475 122.69% 53 Ext Taxes Operating Assessments 1 1 0.00% 64 Capital Outlay 651,100 516,921 (134,179) 79.39% Total Equipment Rental Fund 2,023,632 1,715,382 (308,250) 84.77% Transfers Out 208,979 294,607 85,628 140.97% Total Expenses 2,232,611 2,009,989 (222,622) 90.03% Change in Fund Balance 110,129 191,218 81,089 173.63% Beginning Fund Balance 3,300,000 3,321,984 21,984 100.67% Ending Fund Balance 3,410,129 3,513,202 103,073 103.02% Cash and investments 3,510,255 Variance Actual over (under) prorated budget Fund 501 35 Of 37 City of Tukwila Insurance Fund 502 Revenue and Expenditures As of December 31 2011 Annual Budget Revenue 453 Charges for Services 1,074 Employee Benefit Programs 621 Total Charges for Services 621 Miscellaneous Revenue 4,249,245 Investment Earnings 10,032 Employer Trust Contributions 4,110,708 Employee Contributions 60,000 Other Misc Revenue 6,200 Total Miscellaneous Revenue 4,186,940 Total Revenu- 4,187,561 Expenditures 116.17% 25 Medical, Dental, Life, Optical 4,100,000 41 Professional Services 25,000 49 Miscellaneous 20,500 Total 4,145,500 Transfers Out Indirect cost allocation 110,241 Total Expenses 4,255,741 Change in Fund Balance (68,180) Beginning Fund Balance 4,500,000 Ending Fund Balance 4,431,826 Cash and investments 498,413 of year expired 100.00% 2011 Actual of Annual Year -To -Date Variance Budget 1,074 453 172.98% 1,074 453 172.98% 534,629 524,597 5329.24% 4,249,245 138,537 103.37% 79,367 19,367 132.28% 268 (5,932) 4.32% 4,863,509 676,569 116.16% 4,864,583 677,022 116.17% 4,284,094 184,094 104.49% 24,974 (26) 99.90% 15,041 (5,459) 73.37% 4,324,109 178,609 104.31% 110,241 100.00% 4,434,350 178,609 104.20 %n, 430,233 498,413 631.03% 4,553,247 53,247 101.18% 4,983,480 561,660 112.45 %a 6,147,592 Variance Actual over (under) prorated budget Fund 502 36 Of 37 City of Tukwila LEOFF Insurance Fund 503 Revenue and Expenditures As of December 31 2011 of year expired 100.00% 2011 Actual of Annual Annual Budget Year -To -Date Variance Budget Revenue Miscellaneous Revenue Investment Earnings Employer Trust Contributions Other Misc Revenue Total Revenue Expenditures 25 Medical, Dental, Life, Optical 41 Professional Services 49 Miscellaneous Total Transfers Out Total Expenses Change in Fund Balance Beginning Fund Balance Ending Fund Balance Cash and investments 3,340 575,000 700 679,040 659,530 3,000 10,000 672,530 9,704 682,234 (103,194) 1,350,000 1,246,806 3,552 464,936 468,488 394,221 19,227 3,099 416,547 9,704 426,251, 42,236 1,586,749 1,628,986 1,822,186 212 (110, 064) (700) (11U,552) (265,309) 16,227 (6,901) (255,983) 0 (255,983) 145,430 236,749 382,180 106.35% 80.86% 0.00% 80.91% 59.77% 640.90% 30.99% 61.94% 100.00% 62.48% 40.93% 117.54% 130.65% Variance Actual over (under) prorated budget Fund 503 37 Of 37