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Home My WebLink AboutSpecial 2025-11-10 Item 2A - Ordinance - 2025 Year-End Budget AmendmentCOUNCIL AGENDA SYNOPSIS Initials Meeting Date Prepared by Mayor's revieav Council revieav 11/3/25 AB 11/10/25 AB ITEM INFORMATION ITEM No. Spec 2.A. STAFF SPONSOR: AARON BEMILLER ORIGINAL AGENDA DATE: 11/3/25 AGENDA ITEM TITLE An ordinance adopting 2025 year-end budget amendments. CATEGORY ® Discussion Mtg Date 11/3/25 ❑ Motion Mtg Date ❑ Resolution Mtg Date Ordinance Mtg Date 11/10/25 ❑ Bid Award Mtg Date ❑ Public Heating Mtg Date ❑ Other Mtg Date SPONSOR ❑ Council ❑ Mayor ❑ Admin Svcs ❑ DCD ® Finance ❑ Fire ❑ P&R ❑ Police ❑ PIV SPONSOR'S SUMMARY Approval of Administrative Budget Amendments. A budget amendment is necessary only when a fund as a whole risks exceeding its approved allocation. Budget amendments provide organizations the opportunity to incorporate best practices, adjust to substantial changes in financial plans or policy decisions, and enhance transparency for key decisions. REVIEWED BY ❑ Trans&Infrastructure ❑ CommunitySvs/Safety Finance Comm. ❑ Planning/Economic Dev. ❑ LTAC ❑ Arts Comm. ❑ Parks Comm. ❑ Planning Comm. DATE: 10/27/2025 COMMITTEE CHAIR: PAPYAN RECOMMENDATIONS: SPoNsoR/ADMIN. Finance Department COMMIIIEE Unanimous Approval; Forward to the 11/03 Regular Meeting Agenda COST IMPACT / FUND SOURCE EXPENDITURE REQUIRED AMOUNT BUDGETED $ APPROPRIATION REQUIRED $ Fund Source: Comments: MTG. DATE 11/3/25 RECORD OF COUNCIL ACTION Forwarded to next Special Meeting MTG. DATE ATTACHMENTS 11/3/25 Informational memo dated 10/27/25 Presentation Draft ordinance (revised after Committee) Minutes from the 10/27 Finance & Governance Committee Meeting 11/10/25 Draft ordinance (revised after 11/3/25 Regular Meeting) 109 NOTE: Track changes denotes revisions made in alignment with information presented at the November 3, 2025 Regular meeting. AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, AMENDING ORDINANCE NO. 2749, WHICH ADOPTED THE CITY OF TUKWILA'S BIENNIAL BUDGET FOR THE 2025-2026 BIENNIUM, TO ADOPT AN AMENDED YEAR-END BUDGET; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, on November 25, 2024, the City Council of the City of Tukwila adopted Ordinance No. 2749, which adopted the 2025-2026 Biennial Budget of the City of Tukwila; and WHEREAS, the City has determined a need to amend the 2025-2026 Biennial Budget before fiscal year-end; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY ORDAINS AS FOLLOWS: Section 1. Ordinance Amended. Tukwila Ordinance No. 2749 is hereby amended with the City Council's adoption of the document entitled "City of Tukwila 2025-2026 Year - End Budget Amendment," attached hereto and incorporated by this reference as if fully set forth herein, in accordance with RCW35A.34.200. Section 2. Purposes of Year -End 2025 Budget Amendment. This year-end amendment updates the 2025 budget to reflect actual revenues, expenditures, and approved adjustments made during the year. It aligns the budget with current financial activity and project updates. Additionally, it ensures the City ends the year in compliance with state budget requirements. Section 3. Estimated 2025 Revenues and Appropriations. The totals of the estimated revenues and appropriations for the General Fund and the aggregate totals are as follows: 110 2025 Legislation: 2025 year-end budget amendment Version: 11/5/25 Staff: A. BeMiller Page 1 of 4 Fund 2025 Beginning Fund Balance* 2025 Amended Revenues 2025 Amended Expenditures 2025Amended Ending Fund Balance Fund 000-General $ 17,294,897 $ 78,322,396 Ivry ..;in".,.:5ry8 $ 77,7G8,407 )" Ill ",m 15'It $ 17,843,080 )v q )h:5ryin" Fund 105 - Contingency 7,427,328 120,000 - 7,547,328 Fund 101- Hotel/Motel Tax 3,728,106 1,047,750 1,644,765 3,131,091 Fund 103 - Residential Streets 1,770,619 4,869,000 4,953,000 1,686,619 Fund 104 - Bridges & Arterial Streets 7,326,170 11,042,001 10,537,131 7,831,040 Fund 109 - Drug Seizure 436,912 98,100 73,000 462,012 Funds 2XX-LTGO Debt Service Funds - 4,736,172 4,736,172 - Fund 206 - LID Guarantee 829,009 8,000 - 837,009 Fund 213 - UTGO Bonds 494,144 4,905,000 5,059,475 339,669 Fund 233-2013 LID 536,626 453,500 453,000 537,126 Fund 301- Land Acq, Rec, Park Develop 4,359,134 5,665,690 G,GG3,000 ;,1',tit '8,iiiii,,i 3,3G1,824 ^1158 m 1. Fund 302 - Urban Renewal 2,055,907 - 9 q q m, 2,0 ; ;,907 q 1 q WI ) ^ 115. Fund 303 - General Government Imp 41,694 400,000 401,000 hint, 1';iiiii 42,G94 II I;'.f"11 Fund 304 - Fire Improvements - 600,000 600,000 - Fund 305 - Public Safety Plan 1,617,834 1,115,000 1,317,849 1,414,985 Fund 306 - City Facilities 989,887 5,000 825,238 169,649 Fund 401- Water 4,548,131 10,254,836 11,023,093 3,779,874 Fund 402-Sewer 13,900,117 15,917,066 13,101,357 i 1 ii hIti"O^IN 11,085,00 i m ii; it i mi',". Fund 411- Foster Golf Course 1,695,891 2,787,500 3,287,832 1,195,559 Fund 412 - Surface Water 13,081,527 14,978,410 17,088,102 10,971,835 Fund 501- Equip Rental & Replacement 1,931,334 6,093,106 4,946,807 3,077,633 Fund 502-Self-Insured Healthcare Plan 3,454,472 8,346,309 7,031,880 4,768,901 Fund 503 - LEOFF I Self -Ins Health Plan (58,262) 474,514 590,903 ^NIIll' 'HI ".b (183,G;1) 1,m3.bh5q,). Fund 611- Firemen's Pension 1,652,177 155,000 82,000 1,725,177 TotalAll Funds Combined $ 89,113,654 $ 169,580,441 W t l w,' i"u, $ 175,007,720 l " ' i $ 83,686,375 1 t '1,0 W 3 l'l * Based on 2024 ACFR ending balances 2025 Legislation: 2025 year-end budget amendment Version: 11/5/25 Staff: A. BeMiller Page 2 of 4 111 Section 4. Copies on File. A complete copy of the amended budget for 2025-2026, as adopted, together with a copy of this amending ordinance, shall be kept on file electronically by the City Clerk and accessible from the City's website in accordance with Washington State records retention schedule requirements and City policy, and shall be made available to the public upon request. A copy of the amended budget for 2025-2026, as adopted, together with a copy of this amending ordinance, shall be transmitted by the City Clerk to the Division of Municipal Corporations of the Office of the State Auditor and to the Association of Washington Cities. Section 5. Corrections by City Clerk or Code Reviser Authorized. Upon approval of the City Attorney, the City Clerk and the code reviser are authorized to make necessary corrections to this ordinance, including the correction of clerical errors; references to other local, state or federal laws, codes, rules, or regulations; or ordinance numbering and section/subsection numbering. Section 6. Severability. If any section, subsection, paragraph, sentence, clause or phrase of this ordinance or its application to any person or situation should be held to be invalid or unconstitutional for any reason by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this ordinance or its application to any other person or situation. Section 7. Effective Date. This ordinance or a summary thereof shall be published in the official newspaper of the City and shall take effect and be in full force and effect five days after passage and publication as provided by law. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Regular Meeting thereof this day of , 2025. ATTEST/AUTHENTICATED: Andy Youn, CMC, City Clerk Thomas McLeod, Mayor APPROVED AS TO FORM BY: Filed with the City Clerk: Passed by the City Council: Published: Effective Date: Ordinance Number: Office of the City Attorney Attachment: City of Tukwila 2025-2026 Year -End Budget Amendment 112 2025 Legislation: 2025 year-end budget amendment Version: 11/5/25 Staff: A. BeMiller Page 3 of 4 City of Tukwila 2025 Year -End Budget Amendment Fund 2025 Adopted Expenditures 2025 Proposed Expenditures $ Difference Difference Notes Fund 000 - General 77,768,407 Transfer out to Fund 402 repayment of Sewer Interfund Loan ($^'4/].)r.. 00000II001q 111111` 0'0001M Ilniwr u11„1100000 0 I 1 11111ti . $h ,VYIIti p 01111 WO 0000000 0" 0 ll II 010" 0000 W1111 VII0141„ 000.000.001T1011..„.... 0;011 Itl" I' x 11 I fl 1)0114. 00'0.. 11II0'0.0. j,V I+000 01011100.... 111 I u'Iv I 11r 1l, 1)... o)cu) l$ V "111,) 7f3,710,519 .i ." "„ h°),;,,li 047,112 i h(i/II 01!).,!" 1.2°/v If ,.V,A) Fund 301 Land Acq, Rec, Park Develop 6,663,000 7,068,000 405,000 6.1% Transfer out to Fund 303 for share of TCC HVAC Costs Fund 302 - Urban Renewal - 947,112 947,112 0.0% Transfer out to General Fund for partial closure of thusfund. Fund 503 - LEOFF I Self -Ins Health Plan 599,903 699,903 100,000 16.7% Increase expenditures for additional miscellaneous LEOFF retiree expenditures Total All Funds Combined 85, 31,31 l 5,1 III , Z1 , ., .- E,11.3, ,'l. ,3 , 2,5W 16, l6 .: ;, , u. Fund 2025 Adopted Revenues 2025 Proposed Revenues $ Difference Difference Notes Fund 000 - General 78,322,596 Transfer in from partial closure of Fund 302..h W 0°0;;:y- Al Itl111G17In11 11 ;I IN 111 r IwIn10100000. ll1 111 11111ti:.:n 01, i,00 d ti 7992G9970f3 i ",°'Ii",i3 047,112 i +' "00 0i i !" 1.2°/v If •200 1°0 Fund 303 General Government Imp 401,000 806,000 405,000 101.0% Transfer out to Fund 303 for share of TCC HVAC Costs Fund 402 - Sewer 13,101,957 14,049,069 947,112 7.2% Transfer in from GF repayment of Sewer Interfund Loan Total All Funds Combined 01,825,553 l66W, .111 ,+9lnl I,, , ,777 l i ,, ',',I,„ ,54 , 3 , 1, II, 11 .5 I.6010 2025 Legislation: 2025 year-end budget amendment Version: 11/5/25 Staff: A. BeMiller Page 4 of 4 113