HomeMy WebLinkAboutReg 2012-05-07 Item 2C - Presentation - 2011 Fourth Quarter Financial ReportPrepared By:
Peggy McCarthy & Craig Zellerhoff
December 31, 2011
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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 year. 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 project.
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.
CITY-WIDE
FUND BALANCES
CHANGE IN FUND BALANCES
a, 903,937
--- ACTUAL
ACTUAL
BUDGET
Variance
12/31/2010 06/30/2011 12/31/2011
Q4
YTD
YTD
YTD
Go6emmental funds
$ 28,762,831 $ 31,888,273 $ 24,804,985
$ (1,083,054)
$ (3,957,846)
$ (1,348,467)
$ (2,609,379)
Enterprise funds
11,158,079 9,526,174 9,028,483
(662,558)
(2,129,596)
(4,558,977)
2,429,381
Intemal service funds
9,461,981 10,579,448 10,125,668
(478,746)
663,687
(61,245)
724,932
City-wide Total
$ 49,382,891 $ 51,993,895 $ 43,959,136
$ (2,224,357)
$ (5,423,755)
$ (5,968,689)
$ 544,933
General Fund
Hotel/Motel Tax Fund
Street Fund
Arterial Street Fund
Contingency Fund
Fire Equip Cum Reserve
Drug Seizure Fund
Debt Service Funds
Parks Acq Fund
Fadlity Replacement Fund
General Gov Improvements
Fire Impact Fee Fund
Water Fund
Sewer Fund
Foster Golf Fund
Surface Water Fund
Equipment Replacement Fund
Self -Insurance Fund
LEOFF Insurance Fund
Fund Balances**
As of December 31, 2011
$- $1,000,000
** Unreserved/unrestricted
$2,000,000 $3,000,000 $4,000 000 $5,000,000 $6,000 000
$6,929,396
$7,000,000
Inside this issue:
Governmental funds
2 Enterprise funds
Governmental funds—continued
4
3 Intemal Service funds
5
1 of 37
23
$5,912,116
0 $'87,568
a, 903,937
,728
54,983,480
$1,45
890,797
$229,711
,973
$2,027,014
$3.31E,312
$1,42
$60:,613
$313,81:
1,890,166
$4,787,053
$200,11
$2.151,149
$3,513,202
28,986
$1,
$- $1,000,000
** Unreserved/unrestricted
$2,000,000 $3,000,000 $4,000 000 $5,000,000 $6,000 000
$6,929,396
$7,000,000
Inside this issue:
Governmental funds
2 Enterprise funds
Governmental funds—continued
4
3 Intemal Service funds
5
1 of 37
23
0
E
24
$16
$14
512
510
58
56
54
52
5-
Governmental Fund Balances - By Fund Group
$14.5 -__,-
•-
$8.5
$15 7
$8.4
$5.8
$5.6
$14.1
•._.
$12.4
• - •- $11.2.
$9.7
.._,_....
:Ss.2
$5.9
'X$4.4
Dec 2010 Mar2011 Jun 2011 Sep 2011 Dec 2011
General Fund -•- Special Revenue — Debt Service —Capital Project
$35
$30
$25
$20
$15
$10
$5
$-
Governmental Fund Balances - Combined
Dec -10
Mar -11
Jun -11
Sep -11
Dec -11
GOVERNMENTAL
FUNDS
FUND BALANCES
CHANGE IN FUND BALANCES
ACTUAL —
12/31/2010 06/30/2011 12/31/2011
ACTUAL
Q4 YTD
--- BUDGET --
YTD
Variance
YTD
General Fund
$ 5,757,040
$ 9,731,524
$ 5,912,116
$ 669,370
$ 155,076
$ (974,608)
$ 1,129,684
Special Revenue
14,461,545
14,089,147
11,199,138
(1,238,492)
(3,262,407)
232,339
(3,494,746)
Debt Service
3,050
14,132
3,316,312
3,301,206
3,313,261
3,305,960
7,301
Capital Project
8,541,195
8,053,470
4,377,419
(3,815,138)
(4,163,777)
(3,912,158)
(251,619)
GOVERNMENTAL FUNDS
$28,762,831
$31,888,273
$ 24,804,985
$(1,083,054)
$ (3,957,846)
$(1,348,467)
$ (2,609,379)
General Fund
General fund fourth quarter activity increased the fund bal-
ance by $0.7 million with a year-to-date increase of $155,076.
Results for the year include revenues of $50.1 million or
97.52% of budget. The City benefited from an increased reve-
nue for sales and use tax in 2011, which was offset by lower
revenue for charges for services 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 $50.0
million or 95.41 % of annual budget. City departments have
been diligent in managing their budgets and all departments
are within budget as of year-end.
Departments experiencing positive budget results include
Mayor at 92.92%, Human Resources at 89.86%, Parks and
Recreation at 88.11%, 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 100% increase (2010 ORCA
was $36,000).
• 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 services at 55.60%
Page 2 2011 FOURTH QUARTER FINANCIAL REPORT
2 of 37
GENERAL FUND DEPARTMENTAL EXPENDITURES
DEPARTMENTS
2011
%of Budget
2010
%of Budget
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%
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%
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%
1,181,132
104.3%
Police
14,296,485
99.9%
13,165,552
93.9%
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
2,517,770
100.0%
I
992,222
99.3%
92.1%
979,084
95.5%
Street Maintenance
94.9%
2,368,562
2,280,106
89.4%
Dept 20 -1 7,062,750
86.5%
252,671
82.8%
709,444
100.0%
TOTAL
$ 49,983,178
95.4%
$ 44,898,215
93.3%
$ 46,755,331
96.6%
GENERAL FUND EXPENDITURES BY TYPE
EXPENDITURE TYPE
2011
%of Budget
2010
%of Budget
2009
%of 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
$ 49,983,178
95.4%
$ 44,898,215
93.3%
$ 46,755,331
96.6%
Page 3
2011 FOURTH QUARTER FINANCIAL REPORT
3 of 37
25
Sales Tax
Sales tax received in 2011 totaled $15.4 million com-
pared with $14.6 million in 2010 representing a $753K
increase year -over -year and an 8% increase compared
with budget.
Over half of the City's sales tax revenue was derived
from five NAICS 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 9%code 722 -Food Services, Drinking
Places, contributing $1,337,067 or 8.7%, code 423, Wholesale
Trade, Durable Goods contributing $1,008,366 or 6.6% and
code . In total, these five NAICS categories comprise 50.7% of
2011 sales tax revenue.
Sales tax charged in the City of Tukwila is 9.5%. Of this, the
State receives 6.5%, King County receives .35%, the Regional
Transit Authority receives .8%, Metro receives .9%, Criminal
Justice receives .1% and the City receives .84%.
$1,900
$1,800 Sales Tax by Month - In Thousands (000)
$1,700 -
$1,600
$1,500 -
$1,400 ✓
$1,300 .--
$1,200 - -
$1,100 - - -
$1,000 - '--I -
$900 -
$800 -
$700 -
$600 -
$500 Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec
02009 $1,172,08 $1,051,17 $1,145,79 $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
02010 $1,035,64 $1,005,82 $1,157,45 $1,069,59 $1,066,89 $1,247,97 $1,250,69 $1,215,85 $1,356,68 $1,081,70 $1,201,70 $1,890,80
■ 2011 1,038,574 1,043,007 1,452,656 1,252,282 1,277,772 1,386,658 1,281,417 1,215,705 1,256,832 1,221,489 1,201,396 1,718,013
$20.0
yr�.v
$16.0 -Cumulative Monthly Sales Tax - In Millions (000,000)
$14.0
-
$12.0
$10.0
$8.0 -
$60
$4.0
$2.0 L
$0.0 • -' [ [
02009 $J1a.1n 7 $J6u.n8e6 $J8u.3ly3 $10.56 $11c.5t9
02010 $1.04 $2.04 $3.20 $4.27 $5.34 $6.58 $7.83 $9.05 $10.41 $11.49 $12.69 $14.58 8
7
■2011 $1.04 Fe2b
2
$2.08 Mar
$3.53 Apr
6
$4.79 May
4
$6.06 $7.45 $8.73 A45 Sept $1N2ov73 $1D4e4c2
$9.95 $11.20 $12.43 $13.63 $15.35
Page 4
26
2011 FOURTH QUARTER FINANCIAL REPORT
4 of 37
$20.0
yr�.v
$16.0 -Cumulative Monthly Sales Tax - In Millions (000,000)
$14.0
-
$12.0
$10.0
$8.0 -
$60
$4.0
$2.0 L
$0.0 • -' [ [
02009 $J1a.1n 7 $J6u.n8e6 $J8u.3ly3 $10.56 $11c.5t9
02010 $1.04 $2.04 $3.20 $4.27 $5.34 $6.58 $7.83 $9.05 $10.41 $11.49 $12.69 $14.58 8
7
■2011 $1.04 Fe2b
2
$2.08 Mar
$3.53 Apr
6
$4.79 May
4
$6.06 $7.45 $8.73 A45 Sept $1N2ov73 $1D4e4c2
$9.95 $11.20 $12.43 $13.63 $15.35
Page 4
26
2011 FOURTH QUARTER FINANCIAL REPORT
4 of 37
Page 4
26
2011 FOURTH QUARTER FINANCIAL REPORT
4 of 37
Property Tax
Property taxes earned in 2011 are $102,555 less than budget but
$238,504 more than 2010. The City's levy rate for 2011 was
$2.8256 per $1,000 of assessed value based on a City-wide assessed
valuation of $4,788,452,326.
2011
2010
2009
$13,427,445 I $13,188,942
$12,190,219
RGRL, Business Licenses and Rental Housing License
Collection of Revenue Generating Regulatory license (RGRL) and Rental Housing license fees began in 2011. RGRL 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 $121K lower than budget.
Utility Taxes
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 rate of 6%.
Additionally, a tax is levied on City -owned water,
sewer and surface water utilities. The rate 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 $53K respectively. However both
amounts are comparable to 2010 revenue amounts.
Utility Taxes
2011
2010
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
INTERFUND
1,372,380
1,360,197
1,813,277
TOTAL
$ 5,424,643
$ 5,424,150
$ 6,172,569
Excise Taxes
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 2011 was $83,000 less than
budget. In 2010, the King County Airport generat-
ed $110K in leasehold taxes, possibly derived
from tenant improvement activity. The City did
not receive these sizeable payments in 2011.
Real estate excise tax (REET) is levied on all sales
of real estate. The City credits the first quarter
percent of the REET to the 301 Park Acquisition
Fund and the second quarter percent to the 104
Arterial Street Fund. REET revenue earned in
2011 exceeded budget by $55,000 or 28%.
Excise Tax
2011
2010
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% 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.
Page 5 2011 FOURTH QUARTER FINANCIAL REPORT
5 of 37
27
Permit Income
The General Fund receives 100% of permit revenue. Permit revenue for 2011 exceeded budget by $108K and exceeded 2010
amounts by 6% or $67,000. Permit activity increased in 2011 especially in the electrical permit category. The largest proj ects for
each of the permit types were as follows:
BUILDING PERMITS - Interurban Office Buildings: $5,402,482, Boeing #14-01: $5,082,600
MECHANICAL PERMITS - Sabey Data Center: $8,075,000, Boeing #14-01: $1,152,000
PLUMBING/GAS PIPING PERMITS - Sabey Data Center: $243,000, PSF Mechanical: $126,740
ELECTRICAL PERMITS -Sabey Data Center: $5,356,864, City of Tukwila Pump Station: $932,780
Permit Revenue
2011
2010
2009
Buildings / Structures
Electrical
Mechanical
$ 596,081 $ 619,262 $ 312,533
Plumbing / gas / other
347,201
156,884
35,422
300,084
111,368
37,700
200,939
57,087
28,764
TOTAL
$1,135,588 $ 1,068,414 $ 599,322
Permits
Issued
2011
2010
2010
Building
389
306
306
Mechanical
180
177
177
Electrical
1,158
1,040
1,040
Plumbing / gas
187
172
172
TOTAL
1,914
1,695
1,695
Nan Check & Other Fees
Plan check and other fees recorded into the
General Fund in 2011 totaled $552,996, a
decrease of $165,864 or 23% from 2010
and $280,504 less than budget.
The fire impact fees and park impact fees
received in 2011 were comparable to
amounts received in 2010.
Plan Check
& Other Fees
2011
2010
2009
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
$ 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
Intergovernmental Revenue
Intergovernmental revenue comprises grant funds
from federal, state and local governmental entities
and other governmental receipts.
The majority 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 Southcenter Parkway Extension project and
$7 9 million received for the Southcenter Access
Project.
Page 6
28
2011
2010
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.
2011 FOURTH QUARTER FINANCIAL REPORT
6 of 37
Special Revenue Funds
GOVERNMENTAL
Special Revenue
FUND BALANCES
CHANGE IN FUND BALANCES
ACTUAL
12/31/2010 06/30/2011 12/31/2011
ACTUAL
Q4 YTD
--- BUDGET --.
YTD
Variance
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
$(1,238,492)
$(3,262,407)
$ 232,339
$ (3,494,746)
Special revenue funds declined $1.2 million in the fourth quarter
bringing the year-to-date decrease to $3.3 million. The 104 -Arterial
Street Fund was the largest contributors to this decline as discussed
below.
Fund 104 -Arterial Street. The fourth quarter fund balance de-
cline is due to capital expenditures exceeding corresponding reve-
nue. Expenditure activity was largely completed on the Southcenter
Access Project which had its grand opening in October, and contin-
ued on the Southcenter Parkway Extension Project. A deficit was
planned for the year- the actual year-to-date 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 funds are available to
cover costs of the Southcenter Parkway Extension project. Reve-
nue was below budget at 83.38% because the LID bonds had not
yet been issued as the project was not closed -out in 2011. The
fund had $4.6 million in cash and investments at quarter -end.
Capital Project Funds
GOVERNMENTAL
Capital Project
FUND BALANCES
CHANGE IN FUND BALANCES
ACTUAL
12/31/2010 06/30/2011 12/31/2011
ACTUAL
Q4 YTD
--- BUDGET ---
YTD
Variance
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
$(3,815,138)
$(4,163,777)
$(3,912,158)
$ (251,619)
Capital project 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 bond debt to finance the con-
struction of the clubhouse was transferred due to insufficient operat-
ing revenue to service the debt removal. Fourth quarter expens-
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 FOURTH QUARTER FINANCIAL REPORT
7 of 37
29
Enterprise Funds
ENTERPRISE
FUNDS
FUND BALANCES
CHANGE IN FUND BALANCES
---- ACTUAL ---
12/31/2010 06/30/2011 12/31/2011
ACTUAL
Q4 YTD
--- BUDGET ---
YTD
Variance
YTD
401 -Water Fund
$ 5,928,552
$ 4,677,391
$ 4,787,053
$ 535,219
$(1,141,499)
$(1,740,635)
$ 599,136
402 - Sewer Fund
2,658,708
2,165,382
1,890,166
107,611
(768,542)
(1,637,226)
868,684
411 - Foster Golf Fund
280,013
61,924
200,116
115,915
(79,897)
63,621
(143,519)
412 - Surface Water Fund
2,290,807
2,621,478
2,151,149
(1,421,302)
(139,659)
(164,737)
25,078
ENTERPRISE FUNDS
$11,158,079
$ 9,526,174
$ 9,028,483
$ (662,558)
$(2,129,596)
$(3,478,977)
$ 1,349,381
Fund 401 -Water. The Water fund realized a fund balance increase
of $535K during the quarter, which is an increase of $960K from
the third quarter deficit of $425 thousand. Water revenue through
the fourth quarter is at 85.18% 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
Southcenter 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 $608,030. Revenues and
expenses through the fourth quarter are 106.32% 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 -Golf Course. The Golf Course realized a fund bal-
ance increase of $78,974, bringing the year -to date deficit to
$116,838. Revenues and expenses through the fourth quarter are
77.24% 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 89.41% of budget.
Internal Service Funds
$6
$5
$4
0
E $3
g
$2
$1
Internal Service Fund Balances - By Fund
Dec 2010
Mar 2011
+501- Equipment Replacement
Jun 2011 Sep 2011
Dec 2011
t502 -Self-Insurance Fund .11.503 - LEOFF Insurance Fund
0 0
2
Internal Service Fund Balances - Combined
$11
$11
$10
$10
$10
$10
$10
$9
$9
$9
$9
Dec -10 Mar -11 Jun -11 Sep -11 Dec -11
INTERNAL SERVICE
FUNDS
$5.1
$5.1
$5.0
—$21:64.7
$3.8
$3.8
I♦
$3.3
YTD
YTD
$3.5
$ 3,321,984 $ 3,800,349 $ 3,513,202
$ (321,415) $ 191,218
$ 110,129
$ 81,089
$1 6 51.6
$1.7
$1.7
(68,180)
498,413
503 - LEOFF Insurance Fund
1,586,749 1,681,208 1,628,986
$1.6
Aimmoimimmi
I
J♦
INTERNAL SERVICE FUNDS
$ 9,461,981 $10,579,448 $10,125,668
Dec 2010
Mar 2011
+501- Equipment Replacement
Jun 2011 Sep 2011
Dec 2011
t502 -Self-Insurance Fund .11.503 - LEOFF Insurance Fund
0 0
2
Internal Service Fund Balances - Combined
$11
$11
$10
$10
$10
$10
$10
$9
$9
$9
$9
Dec -10 Mar -11 Jun -11 Sep -11 Dec -11
INTERNAL SERVICE
FUNDS
FUND BALANCES
CHANGE IN FUND BALANCES
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
$ 9,461,981 $10,579,448 $10,125,668
$ (478,746) $ 663,687
$ (61,245)
$ 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 90.03% of budget, resulting in an increase to
the year-end fund balance by $191,218.
Fund 502 -Insurance. Employee healthcare costs have continued to
remain consistent through 2011 and in line with budgeted revenues.
Page 8 2011 FOURTH QUARTER FINANCIAL
30
Fourth quarter activity resulted in a decrease of $77,727 to the fund
balance. The fund balance year-to-date 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 $145,430 more than the year-to-date
projected deficit of $103,194.
8 of 37
City of Tukwila
General Fund 000 - Revenue and Expenditures
As of December 31 2011
100.00%
2008 2009 2010 2011
Three
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 41,171,965 46,439,446 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 $ 5,912,116 115.35%
Fund 000 Multi -Year 9 of 37
31
City of Tukwila
General Fund 000 - Revenue and Expenditures
As of December 31 2011
% of year expired 100.00%
2011
Actual
Annual Budget Year -To -Date
Variance **
% of Annual
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
Intergovernmental Revenue
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%
1,812,142 1,799,186 (12,956) 99.29%
2,986,031 3,538,614 552,583 118.51%
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 $ 5,912,116 $ 786,724 115.35%
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
32
Fund 000 10 of 37
CITY OF TUKWILA
General Fund Expenditures -13v Department
As of December 31 2011
TOTALS - ALL DEPARTMENTS
CITY COUNCIL
MAYOR
HUMAN RESOURCES
FINANCE
CITY ATTORNEY
RECREATION
COMMUNITY DEVELOPMENT
MUNICIPAL COURT
POLICE
FIRE
INFORMATION TECHNOLOGY
PUBLIC WORKS
PARK MAINTENANCE
STREET MAINTENANCE & OPERATION
DEPT 20 - CONTRIBUTIONS / FUND BALANCE
TOTAL
Annual Budget
$ 262,634
2,357,436
542,979
1,524,117
702,731
2,852,377
2,631,309
978,529
14,313,549
9,948,846
1,104,845
3,364,525
982,901
2,653,943
8,164,755
$ 52,385.476
Actual Spent
$ 244,029
2,218,089
487,920
1,446,736
647,990
2,513,184
2,560,151
945,174
14,296,485
9,814,177
1,046,573
3,199,554
982,596
2,517,770
7,062,750
$ 49.983,178
% of year expired
Variance
$ (18,605)
(139,347)
(55,059)
(77,381)
(54,741)
(339,193)
(71,158)
(33,355)
(17,064)
(134,669)
(58,272)
(164,971)
(305)
(136,173)
(1,102,005)
100.00%
Spent
92.92%
94.09%
89.86%
94.92%
92.21 %
88.11%
97.30%
96.59%
99.88%
98.65%
94.73%
95.10%
99.97%
94.87%
86.50%
$ (2,402,298)
95.41%
01 - CITY COUNCIL
Annual Budget Actual Spent
Variance
% Spent
11 SALARIES
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
31 OFFICE & OPERATING SUPPLIES
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
49 MISCELLANEOUS
CITY COUNCIL
** Variance = Actual over (under) prorated budget
174,426
13,022
6,013
2,486
19,417
3,870
1,500
4,400
25,000
12,500
262,634
174,285
13,142
5,388
2,354
28,228
2,242
103
3,679
12,273
2,336
244,029
(142)
120
(625)
(132)
8,811
(1,628)
(1,397)
(721)
(12,727)
(10,164)
(18,605)
99.92%
100.92%
89.61 %
94.71 %
145.38%
57.92%
6.85%
83.61%
49.09%
18.69%
92.92%
Fund 000 By Dept 11 of 37
33
CITY OF TUKWILA
General Fund Expenditures - By Department
As of December 31 2011
% of year expired 100.00%
03 -MAYOR
Annual Budget 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%
49-00 Miscellaneous 34,115 22,617 (11,498) 66.30%
49-01 Memberships, dues, subscriptons 40,900 47,663 6,763 116.54%
49-02 Microfilm imaging 16,500 18,910 2,410 114.61%
49-03 Employee recognition 15,000 5,635 (9,365) 37.56%
49-04 Recorded documents 4,300 4,300 100.00%
49-05 Registrations 2,500 165 (2,335) 6.60%
49-08 Credit card fees 431 142 (289) 32.95%
49-51 CTR reimbursement 1,000 375 (625) 37.50%
49-53 Hearing examiner fees 2,000 1,883 (117) 94.16%
49-56 Green initiatives 58,153 14,296 (43,857) 24.58% (h)
51 INTERGVRNMTL PROFESSIONAL SVCS 26,500 23,208 (3,292) 87.58%
64 MACHINERY & EQUIPMENT - - - 0.00%
MAYOR 2,357,436 2,218,089 (229,347) 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 542,979 487,920 (55,059) 89.86%
** Variance = Actual over (under) prorated budget
34
Fund 000 By Dept 12 of 37
CITY OF TUKWILA
General Fund Expenditures - By Department
As of December 31 2011
% of year expired 100.00%
05 - FINANCE Annual Budget 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)
49-00 Miscellaneous 11,900 18,582 6,682 156.15%
49-08 Credit card fees 868 4,915 4,047 566.19%
64 EXT TAXES & OPERATING ASSESSMENTS 45 45 0.00%
64 MACHINERY & EQUIPMENT 5,000 10,321 5,321 206.42% (v)
FINANCE 1,524,117 1,446,736 (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%
41-00 Professional services 2,000 594 (1,406) 29.70%
41-01 Contracted Attorney services 324,000 293,093 (30,907) 90.46%
41-02 Contracted prosecution service 102,000 (102,000) 0.00%
41-03 Special matters 260,000 349,075 89,075 134.26%
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 (54,741) 92.21%
** Variance = Actual over (under) prorated budget
Fund 000 By Dept 13 of 37
35
CITY OF TUKWILA
General Fund Expenditures -13v Department
As of December 31 2011
% of year expired 100.00%
07 - RECREATION
Annual Budget Actual Spent Variance % Spent
00 UNALLOCATED BUDGET REDUCTION (110,000) 0.00%
11 SALARIES 1,287,105 1,233,812 (53,293) 95.86%
12 EXTRA LABOR 413,115 296,784 (116,331) 71.84%
13 OVERTIME 5,600 3,343 (2,257) 59.69%
21 FICA 149,982 115,146 (34,836) 76.77%
23 PERS 106,625 84,681 (21,944) 79.42%
24 INDUSTRIAL INSURANCE 38,378 38,439 61 100.16%
25 MEDICAL,DENTAL,LIFE,OPTICAL 270,346 265,574 (4,772) 98.23%
26 UNEMPLOYMENT COMPENSATION 2,258 2,258 0.00%
31 OFFICE & OPERATING SUPPLIES 95,811 60,627 (35,184) 63.28%
34 ITEMS PURCH. FOR INVENT/RESALE 14,200 35,832 21,632 252.34% (w)
41 PROFESSIONAL SERVICES 200,966 111,734 (89,232) 55.60%
42 COMMUNICATION 31,380 7,720 (23,660) 24.60%
43 TRAVEL 8,400 3,694 (4,706) 43.97%
44 ADVERTISING 21,400 5,323 (16,077) 24.88%
45 OPERATING RENTALS & LEASES 56,363 42,732 (13,631) 75.82%
47 PUBLIC UTILITY SERVICES 110,000 94,798 (15,202) 86.18%
48 REPAIRS & MAINTENANCE 57,550 34,826 (22,724) 60.51%
49 MISCELLANEOUS 95,156 70,058 (25,098) 73.62%
49-01 Printing and binding 35,000 23,431 (11,569) 66.95%
49-04 Trip admissions Seniors 10,800 4,275 (6,526) 39.58%
49-05 Trip admissions Youth 12,460 8,200 (4,260) 65.81%
49-08 Special Accomodations 2,000 2,666 666 133.31%
other 34,896 31,486 (3,410) 90.23%
53 EXT TAXES & OPERATING ASSMNTS - 195 195 0.00%
RECREATION 2,852,377 2,513,184 (449,193) Al 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
36
Fund 000 By Dept 14 of 37
CITY OF TUKWILA
General Fund Expenditures -13v Department
As of December 31 2011
% of year expired
100.00%
09 - MUNICIPAL COURT
Annual Budget Actual Spent
Variance
°A3 Spent
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
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
49-01 Pro Tem Judge
49-02 Public Defender
49-03 Interpreters
49-04 Court Security
42 COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS & LEASES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
64 MACHINERY & EQUIPMENT
MUNICIPAL COURT
602,387
2,500
5,016
45,537
45,436
3,107
96,935
10,908
1,200
106,000
13,000
53,000
40,000
5,550
6,215
2,300
20,438
25,000
978,529
620,696
45,590
40,564
2,506
95,708
658
7,991
104,427
7,470
625
59,230
36,420
6,394
4,416
861
1,131
14,230
945,174
18,309
(2,500)
(5,016)
53
(4,872)
(601)
(1,227)
658
(2,917)
(1,200)
(1,573)
(5,530)
625
6,230
(3,580)
844
(1,799)
861
(1,169)
(6,208)
(25,000)
-33,355
103.04%
0.00%
0.00%
100.12%
89.28%
80.67%
98.73%
0.00%
73.26%
0.00%
98.52%
57.46%
0.00%
111.75%
91.05%
115.21%
71.05%
0.00%
49.17%
69.63%
0.00%
96.59%
10 - POLICE
Annual Budget Actual Spent
Variance
% Spent
00 UNALLOCATED BUDGET REDUCTION
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
22 LEOFF
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
26 UNEMPLOYMENT COMPENSATION
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS & LEASES
46 INSURANCE
48 REPAIRS & MAINTENANCE
48-00 Repair and maintenance
48-01 800 MHZ radio assessment
49 MISCELLANEOUS
49-00 Miscellaneous
49-03 Explorer post
51 INTERGVRNMTL PROFESSIONAL SVCS
64 MACHINERY & EQUIPMENT
POLICE
** Variance = Actual over (under) prorated budget
(120,000)
6,706,070
5,000
908,812
507,174
301,353
70,637
119,710
1,520,483
171,753
7,500
48,175
61,931
23,300
800
801,628
225,080
166,144
107,644
58,500
133,682
132,332
1,350
2,549,900
104,417
14,313,549
6,593,580
889,783
556,745
337,497
59,985
109,909
1,391,174
1
212,677
8,661
87,722
51,232
24,711
777,784
225,000
114,768
71,926
42,842
134,244
132,014
2,230
2,607,097
113,915
120,000
(112,490)
(5,000)
(19,029)
49,571
36,144
(10,652)
(9,801)
(129,309)
1
40,924
1,161
39,547
(10,699)
1,411
(800)
(23,844)
(80)
(51,376)
(35,718)
(15,658)
562
(318)
880
57,197
9,498
14,296,485 ' (17,064)
0.00%
98.32%
0.00%
97.91
109.77%
111.99%
84.92%
91.81%
91.50%
0.00%
123.83%
115.49%
182.09%
82.72%
106.06%
0.00%
97.03%
99.96%
69.08%
66.82%
73.23%
100.42%
99.76%
165.20%
102.24%
109.10% (k)
99.88%
Fund 000 By Dept 15 of 37
37
CITY OF TUKWILA
General Fund Expenditures -13v Department
As of December 31 2011
% of year expired
100.00%
11 - FIRE
Annual Budget Actual Spent
Variance
Spent
11 SALARIES
13 OVERTIME
15 HOLIDAY PAY
21 FICA
22 LEOFF
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
26 UNEMPLOYMENT COMPENSATION
28 UNIFORM CLOTHING
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS & LEASES
46 INSURANCE
47 PUBLIC UTILITY SERVICES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
49-00 Miscellaneous
49-05 Uniform cleaning
49-08 Credit card fees
51 INTERGVRNMTL PROFESSIONAL SVCS
FIRE
5,920,352
421,552
178,248
84,800
256,199
23,438
151,607
1,533,418
1,140
185,580
25,552
55,300
44,670
14,500
499,389
90,000
60,000
41,000
78,101
51,583
26,000
518
284,000
6,050,573
441,507
185,193
91,787
316,196
15,703
136,796
1,348,472
(2,519)
198,090
21,815
40,468
23,519
4,478
392,120
90,000
71,112
39,907
65,041
45,769
18,526
745
283,920
130,221
19,955
6,945
6,987
59,997
(7,735)
(14,811)
(184,946)
(2,519)
(1,140)
12,510
(3,737)
(14,832)
(21,151)
(10,022)
(107,269)
11,112
(1,093)
(13,060)
(5,814)
(7,474)
227
(80)
9,948,846 9,814,177
(134,669)
102.20%
104.73%
103.90%
108.24%
123.42%
67.00%
90.23%
87.94%
0.00%
0.00%
106.74%
85.37%
73.18%
52.65%
30.88%
78.52%
100.00%
118.52%
97.33%
83.28%
88.73%
71.26%
143.90%
99.97%
98.65%
12 - INFORMATION TECHNOLOGY
Annual Budget Actual Spent
Variance
Spent
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS & LEASES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
49-00 Miscellaneous
49-01 Software upgrades
49-03 Training
64 MACHINERY & EQUIPMENT
INFORMATION TECHNOLOGY
** Variance = Actual over (under) prorated budget
38
555,627
2,500
42,921
38,706
2,922
127,403
5,766
122,000
1,000
99,000
1,500
1,500
31,500
40,500
35,000
3,000
2,500
32,000
1,104,845
549,252
817
41,210
34,460
2,154
126,081
2,887
109,028
104,701
1,814
9,752
9,264
24,256
19,344
3,351
1,561
30,898
1,046,573
(6,375)
(2,500)
817
(1,711)
(4,246)
(768)
(1,322)
(2,879)
(12,972)
(1,000)
5,701
314
8,252
(22,236)
(16,244)
(15,656)
351
98.85%
0.00%
0.00%
96.01 %
89.03%
73.72%
98.96%
50.07%
89.37%
0.00%
105.76%
120.91%
650.17%
29.41%
59.89%
55.27%
111.71%
(939) 62.44%
1,102 96.56%
Fund 000 By Dept 16 of 37
CITY OF TUKWILA
General Fund Expenditures -13v Department
As of December 31 2011
% of year expired
100.00%
13 - PUBLIC WORKS
Annual Budget Actual Spent
Variance
% Spent
00 UNALLOCATED BUDGET REDUCTION
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
28 UNIFORM CLOTHING
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS & LEASES
47 PUBLIC UTILITY SERVICES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
49-00 Miscellaneous
49-08 Credit card fees
49-50 Neighborhood revitalization
PUBLIC
(120,000)
1,846,484
3,500
4,556
137,065
128,577
25,742
363,973
3,800
99,460
43,750
31,400
7,750
800
182,163
379,449
165,521
60,535
14,035
2,000
1.4 Rrn
3,364,525
1,685,250
10,200
125,558
106,429
20,893
320,664
1,337
88,521
29,693
45,326
9,636
939
180,817
324,750
222,197
27,344
3,198
568
3,199, 554
(161,234)
(3,500)
5,644
(11,507)
(22,148)
(4,849)
(43,309)
(2,463)
(10,939)
(14,057)
13,926
1,886
139
(1,346)
(54,699)
56,676
(33,191)
(10,837)
(1,432)
(20,922)
(284,971)
0.00%
91.27%
0.00%
223.88% (r)
91.60%
82.77%
81.16%
88.10%
35.17%
89.00%
67.87%
144.35%
124.33%
117.36%
99.26%
85.58%
134.24%
45.17%
22.79%
28.40%
52.98%
(q)
95.10%
15 - PARK MAINTENANCE
Annual Budget Actual Spent
Variance
% Spent
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
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
43 TRAVEL
45 OPERATING RENTALS & LEASES
47 PUBLIC UTILITY SERVICES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
63 OTHER IMPROVEMENTS
PARK MAINTENANCE
** Variance = Actual over (under) prorated budget
459,264
35,020
2,295
30,070
27,793
9,937
68,099
1,425
36,968
1,500
25,000
85,530
149,000
40,000
4,000
7,000
982,901
474,528
160
677
35,689
29,794
11,060
73,530
679
28,080
942
26,037
86
97,488
163,329
37,385
3,132
982,596
15,264
(34,860)
(1,618)
5,619
2,001
1,123
5,431
(746)
(8,888)
(558)
1,037
86
11,958
14,329
(2,615)
(868)
(7,000)
(305)
103.32%
0.46%
29.52%
118.69%
107.20%
111.30%
107.98%
0.00%
47.68%
75.96%
62.81
104.15%
0.00%
113.98%
109.62%
93.46%
78.29%
0.00%
99.97%
Fund 000 By Dept 17 of 37
39
(e)
CITY OF TUKWILA
General Fund Expenditures - By Department
As of December 31 2011
16 - STREET MAINTENANCE & OPERATION
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
28 UNIFORM CLOTHING
31 OFFICE & OPERATING SUPPLIES
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 EXT TAXES & OPERATING ASSMNTS
STREET MAINTENANCE & OPERATION
Annual Budget
749,184
43,723
11,474
56,845
52,161
20,778
171,370
2,375
318,800
10,931
4,000
4,300
2,700
1,500
407,287
35,455
678,760
27,100
5,200
Actual Spent
690,995
39,120
28,409
57,499
46,810
20,268
163,597
1,952
273,589
7,061
7,560
1,152
868
480
353,676
35,455
741,260
10,138
1,422
26
% of year expired 100.00%
Variance % Spent
(58,189)
(4,604)
16,935
654
(5,351)
(510)
(7,773)
(423)
(45,211)
(3,870)
3,560
(3,148)
(1,832)
(1,020)
(53,611)
62,500
(16,962)
(3,778)
92.23%
89.47%
247.59% (s)
101.15%
89.74%
97.55%
95.46%
82.20%
85.82%
64.60%
188.99%
26.80%
32.15%
31.97%
86.84%
100.00%
109.21%
37.41%
27.35%
0.00%
2,653,943 2,517,770 (122,632) 94.87%
20 - CONTRIBUTIONS / FUND BALANCE
Annual Budget
Actual Spent Variance % Spent
01 TRANSFERS OUT
26 UNEMPLOYMENT COMPENSATION
46 INSURANCE
49 MISCELLANEOUS
49-00 Miscellaneous
49-01 Repair and demolition (building abatement)
49-03 Claims and judgments
49 MISCELLANEOUS
CONTRIBUTIONS / FUND BALANCE
7,511,755
30,000
200,000
423,000
3,000
50,000
370,000
6,282,288
30,000
98,574
445,126
6,021
439,105
191,294
(1,229,467)
83.63%
100.00%
(101,426) 49.29%
22,126 105.23%
(3,000) 0.00%
(43,979) 12.04%
69,105 118.68%
191,294 0.00%
8,164,755 7,062,750 (1,117,473) 86.50%
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
40
CITY OF TUKWILA
General Fund Expenditures - By Category
As of December 31 2011
% of year expired 100.00%
TOTALS BY CATEGORY -- SUMMARIZED Annual Budget Actual Spent
Variance _ % Spent
MISCELLANEOUS GENERAL GOVERNMT
SALARIES AND BENEFITS
SUPPLIES
PROFESSIONAL SERVICES
INTERGOVERNMENTAL
CAPITAL EXPENDITURES
Grand Totals
$ 7,071,755
32,333,035
1,263,574
8,615,295
2,878,400
223,417
$ 6,282,288
31,521,303
1,153,106
7,694,781
3,119,057
212,644
$ (789,467)
(811,732)
(110,468)
(920,514)
240,657
(10,773)
88.84%
97.49%
91.26%
89.32%
108.36%
95.18%
$ 52,385,476 $ 49,983,178 $ (2,402,298) 95.41%
TOTALS BY CATEGORY -- DETAIL
Annual Budget Actual Spent
Variance
% Spent
00 MISCELLANEOUS GENERAL GOVERNMT
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
15 HOLIDAY PAY
21 FICA
22 LEOFF
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
26 UNEMPLOYMENT COMPENSATION
28 UNIFORM CLOTHING
31 OFFICE & OPERATING SUPPLIES
34 ITEMS PURCH. FOR INVENT/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
51 INTERGVRNMTL PROFESSIONAL SVCS
51 INTERGVRNMTL PROFESSIONAL SVCS
53 EXT TAXES & OPERATING ASSMNTS
63 OTHER IMPROVEMENTS
64 MACHINERY & EQUIPMENT
66 CAPITAL LEASES
Grand Totals
** Variance = Actual over (under) prorated budget
$ 7,071,755
22,252,169
571,008
1,366,697
178,248
1,360,432
557,552
775,408
394,176
4,836,800
30,000
10,545
1,033,906
14,200
215,468
2,347,169
352,281
123,015
49,950
2,100,276
550,535
1,378,209
617,771
1,096,089
2,878,400
7,000
216,417 197,175
15,468
$ 52,385,476 $ 49,983,178
$ 6,282,288 $
21,987,323
385,914
1,393,784
185,193
1,378,644
653,693
669,157
365,156
4,467,771
30,399
4,271
939,748
35,832
177,525
2,065,854
269,779
68,684
20,288
1,912,217
449,029
1,395,352
540,741
972,838
2,927,489
191,294
274
(789,467) 88.84%
(264,846) 98.81%
(185,094) 67.58%
27,087 101.98%
6,945 103.90%
18,212 101.34%
96,141 117.24%
(106,251) 86.30%
(29,020) 92.64%
(369,029) 92.37%
399 101.33%
(6,275) 40.50%
(94,158) 90.89%
21,632 252.34%
(37,943) 82.39%
(281,315) 88.01%
(82,502) 76.58%
(54,331) 55.83%
(29,662) 40.62%
(188,059) 91.05%
(101,506) 81.56%
17,143 101.24%
(77,030) 87.53%
(123,251) 88.76%
49,089 101.71%
191,294 0.00%
274 0.00%
(7,000) 0.00%
(19,242) 91.11%
15,468 0.00%
$ (2,402,298) 95.41%
Fund 000 By Category 19 of 37
41
City of Tukwila
Hotel/Motel Tax Fund 101 - Revenue and Expenditures
As of December 31 2011
% of year expired 100.00%
2011
Annual Budget
Actual
Year -To -Date
Variance **
% of Annual
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 Revenue
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/Motel 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
Beginning Fund Balance
(348,048) (62,538) 285,510 17.97%
800,000 850,106 50,106 106.26%
Ending Fund Balance
1
$ 451,952 $ 787,568 $ 335,616 174.26%
Cash and investments
** Variance = Actual over (under) prorated budget
42
$ 416,263
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 Budget Year -To -Date Variance ** Budget
Revenue
Intergovernmental Revenue (MVFT Taxes) $
Miscellaneous Revenue
Investment Earnings
Total Miscellaneous Revenue
$ 0.00%
1,000 2,162
1,000 2,162
1,162 216.18%
1,162 216.18%
Total Revenue
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 (11,375) 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 $ 903,937 $ 202,766 128.92%
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
43
City of Tukwila
Arterial Street Fund 104 - Revenue and Expenditures
As of December 31 2011
% of year expired 100.00%
2011
Annual Budget
Actual
Year -To -Date Variance **
% of Annual
Budget
Revenue
General Revenue
Parking Taxes
Real Estate Excise Taxes
Total General Revenue
Intergovernmental Revenue
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)
108,017
100,000
317,319
15,244,000
153,454 45,437
127,918 27,918
142.06% (a)
127.92%
428,395 111,076 135.00%
17,783,619 2,539,619 116.66%
Total Revenue 24,560,139 20,477,529 (4,082,610) 83.38%
Expenditures
11 Salaries 201,660
12 Extra Labor 3,000
13 Overtime -
21 FICA 14,950
23 PERS 14,037
24 Industrial Insurance 621
25 Medical, Dental, Life, Optical 26,078
31 Office & Operating Supplies -
35 Small Tools & Minor Equipment -
41 Professional Services 4,234,000
43 Travel -
44 Advertising -
45 Operating Rentals & Leases -
47 Public Utility Services -
48 Repairs & Maintenance -
49 Miscellaneous -
64 Capital Outlay
Total Arterial Streets 104
Transfers Out / Indirect cost allocation
Total Expenses
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Cash and investments
20,156,000
24,650,346
120,324
325,007 123,347 161.17%
6,501 3,501 216.70%
7,610 7,610 0.00%
25,495 10,545 170.53%
20,396 6,359 145.30%
1,507 886 242.61%
49,088 23,010 188.24%
24,932 24,932 0.00%
6,591 6,591 0.00%
4,127,021 (106,979) 97.47%
140 140 0.00%
2,356 2,356 0.00%
2,163 2,163 0.00%
21,054 21,054 0.00%
87,425 87,425 0.00%
1,394 1,394 0.00%
19,755,412 (400,588) 98.01%
24,464,093 (186,254) 99.24%
137,450 17,126 114.23%
24,770,670 24,601,543 (169,128) 99.32%
(210,531)
5,000,000
(4,124,013) (3,913,482) 1958.86%
11,053,410 6,053,410 221.07%
$ 4,789,469 $ 6,929,396 $ 2,139,927 144.68%
$ 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
44
(f)
(f)
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
Annual Budget Year -To -Date
Variance **
% of Annual
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
568,076 568,259 183 100.03%
Change in Fund Balance
Beginning Fund Balance
568,076 568,259 183 100.03%
892,000 889,470
(2,530) 99.72%
Ending Fund Balance $ 1,460,076
1,457,728 $ (2,348)
99.84%
Cash and investments $ 1,457,728
** Variance = Actual over (under) prorated budget
Fund 105 23 of 37
45
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
Annual Budget Year -To -Date Variance ** Budget
Revenue
Miscellaneous Revenue
Investment Earnings $ 1,685 $ 1,022 $ (663) 60.63%
Total Miscellaneous Revenue 1,685 1,022 (663) 60.63%
Transfers In 130,000 130,000 - 100.00%
Total Revenue 131,685 145,921 14,236 110.81%
Expenditures
31 Office & Operating Supplies 2,000 - (2,000)
Transfers Out / Indirect cost allocation 14 14 0
Total Expenses 2,014 14 (2,000)
Change in Fund Balance 129,671
Beginning Fund Balance 640,000
145,907 16,236
744,890 104,890
0.00%
100.29%
0.70%
112.52%
116.39%
Ending Fund Balance
$ 769,671 $ 890,797 $ 121,126
115.74%
Cash and investments
** Variance = Actual over (under) prorated budget
46
$ 949,888
Fund 107 24 of 37
Ending Fund Balance $ 112,000 $ 229,711 $ 117,711 205.10%
City of Tukwila
Drug Seizure Fund 109 - 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 $ 1,000 $ 305 $ (695) 30.53%
Seizure Revenue 110,000 78,120 (31,880) 71.02%
Total Miscellaneous Revenue 111,000 78,425 (32,575) 70.65%
Transfers In 75,000
75,000 100.00%
Total Revenue
186,000 153,425 (32,575) 82.49%
Expenditures
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%
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
47
City of Tukwila
Debt Service Funds 2XX - Revenue and Expenditures
As of December 31 2011
% of year expired 100.00%
2011
Actual
Annual Budget Year -To -Date
Variance **
% of Annual
Budget
Revenue
Intergovernmental Revenue
66,657 66,657 0 100.00%
Miscellaneous Revenue
Investment Earnings $ 3,000 $ 6 $ (2,994) 0.21%
Debt proceeds - 5,055,688 5,055,688 0.00% (b)
Total Miscellaneous Revenue 3,000 5,055,695 5,052,695 168523.16%
Transfers In
6,225,703 5,953,776
(271,927) 95.63%
Total Revenue
6,295,360 11,076,128
4,780,768 175.94%
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
1,766,126 6,822,463 5,056,337 386.30% (b)
1,164,722 881,851 (282,871) 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%
Ending Fund Balance
$ 3,305,960 $ 3,316,312 $ 10,352 100.31%
Cash and investments $ 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
48
Fund 2XX 26 of 37
City of Tukwila
Open Space and Parks Acq. Fund 301 - 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
General Revenue
Property Taxes $ 64,000 $ (306) $ (64,306)
Real Estate Excise Taxes 100,243 128,203 27,960
Total General Revenue 164,243 127,822 (36,421)
Charges for Services
Park Impact Fees
Total Charges for Services
Intergovernmental Revenue
Miscellaneous Revenue
Investment Earnings
Rents and Concessions
Total Miscellaneous Revenue
93,000 88,487 (4,513)
93,000 88,487 (4,513)
327,000 (76,852) (403,852)
7,000 35,347 28,347
5,000 4,358 (642)
12,000 39,705 27,705
-0.48%
127.89%
77.83%
95.15%
95.15%
-23.50%
504.96%
87.16%
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
Beginning Fund Balance
(3,721,438) (3,345,539) 375,899 89.90%
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
49
City of Tukwila
Facility Replacement Fund 302 - Revenue and Expenditures
As of December 31 2011
% of year expired 100.00%
2011
Actual
Annual Budget Year -To -Date
Variance **
% of Annual
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
Total Expenses
Change in Fund Balance
Beginning Fund Balance
24,563 24,563 0 100.00%
38,563 34,759 (3,804) 90.13%
(32,807) (31,633) 1,174 96.42%
2,000,000 2,058,647 58,647 102.93%
Ending Fund Balance
$ 1,967,193 $ 2,027,014 $ 59,821
103.04%
Cash and investments $ 2,027,271
** Variance = Actual over (under) prorated budget
50
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
Annual Budget
Actual
Year -To -Date
Variance **
% of Annual
Budget
Revenue
Intergovernmental Revenue
Miscellaneous Revenue
Investment Earnings
Total Miscellaneous Revenue
$ 56,386
$ 271,001 $ 214,615 480.62% (d)
817 1,354 537 165.70%
817 14,379 13,562 1759.95%
(1,200,000)
Transfers In 1,200,000
0.00% (a)
Total Revenue
1,257,203 285,379 (971,824)
22.70%
Expenditures
11 Salaries
13 Overtime
21 FICA
23 PERS
24 Industrial Insurance
25 Medical, Dental, Life, Optical
31 Office & Operating Supplies
35 Small Tools & Minor Equipment
41 Professional Services
42 Communication
49 Miscellaneous
64 Capital Outlay
Total Fire Impact Fees
Transfers Out / Indirect cost allocation
94,464
7,226
6,617
1,000
13,988
40,000
1,260,000
1,423,295
41,921
Total Expenses 1,465,216
Change in Fund Balance (208,013)
Beginning Fund Balance 400,000
Ending Fund Balance
Cash and investments
$ 191,987
41,507
1,154
3,251
2,546
298
7,437
3,744
9,348
71,133
13
104,260
911,807
(52,958)
1,154
(3,975)
(4,071)
(702)
(6,551)
3,744
9,348
31,133
13
104,260
(348,193)
1,170,738 (252,557)
59,047 17,126
43.94%
0.00%
44.98%
38.48%
29.79%
53.17%
0.00%
0.00%
177.83% (a)
0.00%
0.00%
72.37%
82.26%
140.85%
1,229,785 (235,431) 83.93%
(944,406) (736,393) 454.01%
1,553,018 1,153,018 388.25% (b)
$ 608,613
$ 561,688
$ 416,626
317.01%
(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
51
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 $ 50,000 $ 157,654 $ 107,654 315.31%
Total Charges for Services 50,000 157,654 107,654 315.31%
Investment Earnings 100 147 47
Total Miscellaneous Revenue 100 147 47
147.09%
147.09%
Total Revenue
50,100 157,801
107,701 314.97%
Expenditures
64 Capital Outlay
Total Expenses
Change in Fund Balance
Beginning Fund Balance
50,100 157,801
140,000 156,018
0.00%
0.00%
107,701 314.97%
16,018 111.44%
Ending Fund Balance
$ 190,100 $ 313,819 $ 123,719
165.08%
Cash and investments $ 313,819
** Variance = Actual over (under) prorated budget
52
Fund 304 30 of 37
City of Tukwila
Water Fund 401 - Revenue and Expenditures
As of December 31 2011
% of year expired
100.00%
WM.
2011
Annual Budget
Actual
Year -To -Date
Variance **
% of Annual
Budget
Revenue
Charges for Services
Water Sales $ 4,748,000
Security 1,000
Total Charges for Services 4,749,000
Intergovernmental Revenue 1,682,000
Miscellaneous Revenue
Investment Earnings 9,234
Connection fees 25,000
Other Misc Revenue 300
Total Miscellaneous Revenue 34,534
Transfers In hydrant rental
Total Revenue
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
45 Operating Rentals & Leases
46 Insurance
47 Public Utility Services
48 Repairs & Maintenance
49 Miscellaneous
53 Excise Taxes
54 Interfund utility taxes
64 Capital Outlay
80 Debt Service Principal
81 Debt Service Interest
Total Water Fund
106,000
$ 4,775,105
75
4,775,180
626,576
53,661
10,139
33,851
97,651
98,460
$ 27,105 100.57%
(925) 7.50%
26,180 100.55%
(1,055,424) 37.25% (b)
44,427 581.13%
(14,861) 40.55%
33,551 11283.67%
63,117 282.77%
(7,540) 92.89% (e)
6,571,534 5,597,867 (973,667)
539,758
6,000
5,738
41,177
37,580
12,803
107,094
1,000
1,330
93,181
2,068,000
9,500
573,300
2,500
1,500
64,519
20,260
23,000
3,000
14,811
184,000
495,000
3,098,000
417,581
135,984
7,956,616
Transfers Out / Indirect cost allocation 355,553
Total Expenses
Change in Fund Balance
Beginning Fund Balance
536,965 (2,793) 99.48%
(6,000) 0.00%
20,996 15,258 365.91% (c)
41,453 276 100.67%
33,856 (3,724) 90.09%
12,061 (742) 94.21%
107,209 115 100.11%
(1,000) 0.00%
1,300 (30) 97.78%
72,039 (21,142) 77.31%
2,013,970 (54,030) 97.39%
9,551 51 100.53%
76,534 (496,766) 13.35%
736 (1,764) 29.42%
1,289 (211) 85.91%
72,939 8,420 113.05%
20,260 - 100.00%
18,587 (4,413) 80.81%
2,658 (342) 88.62%
35,847 21,036 242.03%
214,474 30,474 116.56%
475,210 (19,790) 96.00%
1,954,680 (1,143,320) 63.09%
417,580 (1,080,001) 100.00%
112,066 (23,918) 82.41%
6,252,258 (2,784,358) 78.58%
487,107 131,554 137.00% (d)
8,312,169
6,739,365 (2,652,804) 81.08%
(1,740,635)
3,700,000
(1,141,498)
5,928,552
1,679,137 65.58%
2,228,552 160.23%
Ending Fund Balance $ 1,959,365
$ 4,787,053 $ 3,907,688 244.32%
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
53
City of Tukwila
Sewer Fund 402 - 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
Sewer Sales $ 5,137,000 $ 5,652,572 $ 515,572 110.04%
Total Charges for Services 5,137,000 5,652,572 515,572 110.04%
Intergovernmental Revenue 1,360,000 1,153,734 (206,266) 84.83% (c)
Miscellaneous Revenue
Investment Earnings 4,426 23,063 18,637 521.09%
Connection fees 120,000 115,380 (4,620) 96.15%
Other Misc Revenue - 96,977 96,977 0.00%
Total Miscellaneous Revenue 124,426 235,420 110,994 189.21%
Sale of Capital Assets (1,659) (1,659) 0.00%
Total Revenue 6,621,426 7,040,068 418,642 106.32%
Expenditures
11 Salaries 259,584 272,218 12,634 104.87%
12 Extra Labor 8,000 7,631 (369) 95.39%
13 Overtime 3,442 11,319 7,877 328.84% (a)
21 FICA 19,744 21,891 2,147 110.88%
23 PERS 18,069 17,625 (444) 97.54%
24 Industrial Insurance 5,576 5,858 282 105.06%
25 Medical, Dental, Life, Optical 47,440 48,632 1,192 102.51%
26 Unemployment Compensation 1,000 - (1,000) 0.00%
28 Uniform Clothing 570 445 (125) 78.13%
31 Office & Operating Supplies 22,491 17,385 (5,106) 77.30%
33 Water Purchased for Resale 3,749,000 3,384,968 (364,032) 90.29%
35 Small Tools & Minor Equipment 4,000 2,778 (1,222) 69.46%
41 Professional Services 416,600 120,937 (295,663) 29.03%
42 Communication 2,500 1,245 (1,255) 49.80%
43 Travel 500 2,173 1,673 434.68%
44 Advertising 150 954 804 635.96%
45 Operating Rentals & Leases 131,704 134,816 3,112 102.36%
46 Insurance 15,195 15,195 - 100.00%
47 Public Utility Services 22,050 29,532 7,482 133.93%
48 Repairs & Maintenance 435,000 411,537 (23,463) 94.61% (a)
49 Miscellaneous 8,799 32,664 23,865 371.22%
53 Excise Taxes 40,000 70,813 30,813 177.03%
54 lnterfund utility tax 516,000 561,831 45,831 108.88%
64 Capital Outlay 1,908,000 1,935,685 27,685 101.45%
80 Debt Service Principal 269,761 269,761 (0) 100.00%
81 Debt Service Interest 87,398 101,587 14,189 116.24%
Total Sewer Fund 7,992,573 7,479,479 (513,094) 93.58%
Transfers Out/Indirect cost allocation 266,079 329,131 63,052 123.70% (d)
Total Expenses 8,258,652 7,808,610 (450,042) 94.55%
Change in Fund Balance (1,637,226) (768,542) 868,684 46.94%
Beginning Fund Balance
Ending Fund Balance
Cash and investments
2,500,000 2,658,708 158,708 106.35%
$ 862,774 $ 1,890,166 $ 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
54
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
Annual Budget Year -To -Date
Variance **
% of Annual
Budget
Revenue
General Revenue
Excise Taxes $ 1,570 $ 2,518 $ 948 160.41%
Total General 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 (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 $ (59,339) 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
55
56
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 Variance ** Budget
Revenue
Charges for Services
Surface Water Sales
Total Charges for Services
Fines and Penalties
Intergovernmental Revenue
Miscellaneous Revenue
Investment Earnings
Capital contributions
Other Misc Revenue
Total Miscellaneous Revenue
$ 3,328,125 $ 3,342,395 $ 14,270 100.43%
3,328,125 3,342,395 14,270 100.43%
0.00%
175,670 131,231 (44,439) 74.70%
11,091 17,182 6,091 154.91%
- 12,583 12,583 0.00%
- 3,508 3,508 0.00%
11,091 33,273 22,182 300.00%
Total Revenue
3,514,886 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
Total Expenses
207,441 361,571 154,130 174.30% (e)
3,679,623 3,646,559 (33,064) 99.10%
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
(164,737) (139,659) 25,078 -84.78%
1,700,000 2,290,808 590,808 134.75%
$ 1,535,263 $ 2,151,149 $ 615,886 140.12%
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
Annual Budget Year -To -Date
Variance **
% of Annual
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 Revenue
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
Total Expenses
208,979 294,607 85,628 140.97%
2,232,611 2,009,989 (222,622) 90.03%
Change in Fund Balance
Beginning Fund Balance
110,129 191,218 81,089 173.63%
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
57
City of Tukwila
Insurance Fund 502 - Revenue and Expenditures
As of December 31 2011
of year expired
100.00%
2011
Actual
Annual Budget Year -To -Date
Variance **
% of Annual
Budget
Revenue
Charges for Services
Employee Benefit Programs
Total Charges for Services
Miscellaneous Revenue
Investment Earnings
Employer Trust Contributions
Employee Contributions
Other Misc Revenue
Total Miscellaneous Revenue
Total Revenue
Expenditures
25 Medical, Dental, Life, Optical
41 Professional Services
49 Miscellaneous
Total
Transfers Out / Indirect cost allocation
Total Expenses
Change in Fund Balance
Beginning Fund Balance
621
621
10,032
4,110,708
60,000
6,200
4,186,940
4,187, 561
4,100,000
25,000
20,500
4,145,500
110,241
$ 1,074 $ 453
1,074 453
534,629 524,597
4,249,245 138,537
79,367 19,367
268 (5,932)
4,863,509
4,864,583
4,284,094
24,974
15,041
4,324,109
110,241
676,569
677,022
184,094
(26)
(5,459)
178,609
172.98%
172.98%
5329.24%
103.37%
132.28%
4.32%
116.16%
116.17%
104.49%
99.90%
73.37%
104.31%
100.00%
4,255,741
4,434, 350
178,609
104.20%
(68,180)
4,500,000
430,233
4,553,247
498,413
53,247
-631.03%
101.18%
Ending Fund Balance
$ 4,431,820 $ 4,983,480 $ 551,660
112.45%
Cash and investments
** Variance = Actual over (under) prorated budget
58
$ 6,147,592
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 $ 3,340 $ 3,552 $ 212 106.35%
Employer Trust Contributions 575,000 464,936 (110,064) 80.86%
Other Misc Revenue 700 - (700) 0.00%
Total Revenue 579,040 468,488 (110,552) 80.91%
Expenditures
25 Medical, Dental, Life, Optical
41 Professional Services
49 Miscellaneous
Total
Transfers Out
Total Expenses
Change in Fund Balance
Beginning Fund Balance
659,530
3,000
10,000
394,221
19,227
3,099
672,530 416,547
(265,309)
16,227
(6,901)
59.77%
640.90%
30.99%
(255,983) 61.94%
9,704 9,704 0 100.00%
682,234 426,251
(103,194)
1,350,000
42,236
1,586,749
(255,983) 62.48%
145,430 -40.93%
236,749 117.54%
Ending Fund Balance
$ 1,246,806 $ 1,628,986 $ 382,180
130.65%
Cash and investments $ 1,822,186
** Variance = Actual over (under) prorated budget
Fund 503 37 of 37
59