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HomeMy WebLinkAboutWS 2026-03-28 COMPLETE AGENDA PACKETCity of Tukwila City Council 2026 Tukwila City Council Retreat March 28, 2026 9:00 a.m. - 3:30 p.m. Agenda Location Tukwila Community Center Social Hall 12424 42nd Ave S, Tukwila WA 98188 Join Remotely: +1 253-292-9750 , Access Code 588747725# or click here to join via MS Teams 9:00 a.m. Working together • Activity: Learning more about each other 9:45 a.m. City Council Alignment • Activity: Identification of interests and priorities 10:45 a.m. City Council Rules of Procedure • Refresher, agreements, identification of desired changes P. 3 12 noon Lunch 1-3 p.m. Finance Presentation • Budget 101, revenues & cost drivers, forecasting, calendar P. 21 3:15 p.m. Wrap up & Adjourn 6200 Southcenter Boulevard • Tukwila, Washington • 98188 - Tel: 206-433-8993 • www.tukwilawa.gov 2 Rules of Procedure of the Tukwila City Council Introduction The Rules of Procedure set forth herein are adopted for the sole benefit of the members of the City Council to assist in the orderly conduct of Council business. These Rules of Procedure do not grant rights or privileges to members of the public or third parties. Failure of the City Council to adhere to these rules shall not result in any liability to the City, its officers, agents, and employees, nor shall failure to adhere to these rules result in invalidation of any Council act. I. City Council Powers and Duties A. City Council Authority 1. As the legislative branch of city government, the City Council is responsible for passing laws, setting the municipal budget, establishing policy, and other responsibilities defined by state law. 2. Decisions are made as a collective body and no individual member has any extraordinary powers beyond those of other members, except as described in Section I.B. 3. Members of the Council shall refrain from becoming directly involved in the administrative affairs of the City, including intervening in staff decision - making, scheduling or directing work, and executing priorities without the prior knowledge and approval of the City Council as a whole. 4. The City Council has no policy direction over judicial matters and members may not interfere with judicial processes or decisions. B. Council President — Mayor Pro Tempore 1. At the first Regular Meeting in January of each year, members of the City Council shall elect from their number a Council President who shall hold office at the pleasure of the Council. The general practice is to elect presidents in a rotating order by seniority, which is determined by the: a. Greatest consecutive number of years served; b. Number of votes when elected. 2. If the Councilmember who is next in line is unable to serve as Council President, they will notify the City Council in writing by the last Regular Meeting of the previous year. If this opt -out request is approved by the City Council, service will fall to the next Councilmember in the order of seniority. The Councilmember whose opt -out was accepted by the City Council will remain at the top of the rotation with the opportunity to serve as Council President the following year. 3. In the absence of the Mayor, the Council President shall become the Mayor Pro Tempore and perform the duties of the Mayor except that the Council 3 President shall not have the power to appoint or remove any officer or to veto any ordinance. 4. If a vacancy occurs in the office of Council President, the City Council, at their next Regular Meeting, shall select a new Council President to serve the remainder of the year. 5. If a vacancy occurs in the office of the Mayor, the City Council, at their next Regular Meeting, shall elect from their number a Mayor who shall serve until a Mayor is elected and certified at the next municipal election. C. Working Relationship with City Administration 1. Councilmembers should approach work with a collaborative spirit, assuming that city staff also want a successful outcome toward what is best for the City of Tukwila. 2. Councilmembers should communicate with staff in a respectful tone that acknowledges their professionalism, experience, and expertise. 3. If a Councilmember has a concern with staff behavior or something a staff member says in any setting, they will address that concern to the Mayor and City Administrator. 4. The City Council expects that staff presentations be clear and concise, and that questions are answered directly and efficiently. D. Individual Requests for Administration Staff Assistance 1. Individual requests for staff time in the form of questions, assistance or a work product should generally be directed to the Legislative Analyst, City Administrator, and/or Department Head. This helps ensure that a timely, effective response can be provided, provides transparency and allows the request to be evaluated for impacts pursuant to subsection D.2 below. 2. Requests for staff time are either minimal, with limited impact, or significant, meaning requiring one or more hours to complete and/or requiring the creation of a new work product, thereby affecting schedules, work assignments, or staffing levels. 3. No Councilmember shall request or direct staff to initiate any significant action, project or study without the consent of a majority of the Council obtained during a Committee of the Whole or Regular or Special Meeting. 4. The City Council should consider existing City priorities, budget and staffing levels when deliberating such a request. If approved by the full Council, the request will be noted on an appropriate committee work plan. 5. Regardless of the level of staff assistance, written information provided by staff should be distributed to all Councilmembers. E. Consequences 4 The Council has power under state law to impose punishment on its members, short of removal of office, for violation of state law or these Council rules. If a Councilmember violates state law or these rules, the Presiding Officer shall call such member to order, in which case such member shall be silent except to explain or continue in order. If the Presiding Officer violates state law or these rules, or fails to call an out of order member to order, then any other member of the Council may, under a point of order, call the Presiding Officer or such other member to order, in which case the Presiding Officer or such member, as the case may be, shall be silent except to explain or continue in order. Additional consequences may include a verbal admonition, written reprimand, censure, expulsion from the meeting at which the conduct is occurring, removal of the Councilmember from the Council committee chair positions or committee memberships, or removal of intergovernmental duties. Expulsion for such behavior in the Council's presence shall require the affirmative vote of a majority of the entire Council, specifying in the order of expulsion the cause thereof. II. City Council Meetings A. Regular Meetings 1. The City Council shall meet regularly on the first and third Mondays of each month, except those designated as City holidays, at 7:00 p.m. unless an alternative starting time is set and notice is provided to the public. 2. Regular Meetings will be held at Tukwila City Hall, 6200 Southcenter Boulevard, unless otherwise publicly noticed. 3. During Regular Meetings the City Council may take formal actions including, but not limited to, adopting ordinances or passing motions or resolutions. B. Committee of the Whole Meetings 1. The City Council shall meet as a Committee of the Whole on the second and fourth Mondays of each month, except those designated as City holidays, at 7:00 p.m. unless an alternate starting time is set and notice is provided to the public. 2. The Committee of the Whole shall meet at Tukwila City Hall, 6200 Southcenter Boulevard, unless otherwise publicly noticed. 3. Meetings of the Committee of the Whole shall be held primarily to consider current issues, discuss policy matters in detail, and coordinate the work of the City Council. The Committee of the Whole will have no power to take 5 final actions including, but not limited to, adopting ordinances or passing motions or resolutions. C. Special Meetings Special meetings may be called by the Mayor, Council President, or any three Councilmembers by delivering written notice personally, by mail, by fax, or by electronic mail to each member of the Council at least 24 hours before the time specified for the proposed meeting and with public notice made pursuant to RCW 42.30.080. D. Executive Sessions 1. The City Council may hold an Executive Session during a Regular Meeting, Special Meeting, or Committee of the Whole to consider certain matters of confidential concern as set forth in RCW 42.30.110. Before convening an Executive Session, the Presiding Officer must publicly announce the purpose and the time upon which the Executive Session will be concluded. An Executive Session may be extended to a later time by public announcement by the Presiding Officer. Councilmembers must keep confidential all written materials and verbal information provided during Executive Sessions. This prohibition continues to apply after an individual no longer serves on the City Council. E. Retreats and Work Sessions 1. The entire Council may meet periodically in a retreat or work session setting as deemed appropriate by the Council President or a quorum of the Council, respectively. No final action will be taken at a retreat or work session. 3. Retreat and work session meetings are open to the public and subject to the requirements of RCW 42.30. F. Attendance 1. Councilmembers are expected to maintain reliable attendance at all types of meetings described above. 2. Pursuant to RCW 35A.12.060, a City Council position shall be forfeited if the Councilmember fails to attend three consecutive Regular Meetings without being excused by the Council. 3. A Councilmember wishing to be excused from a Regular Meeting will provide advance notice to the Council President or Legislative Analyst, who will in turn notify the other members of the City Council in advance of the meeting. 6 4. Councilmembers are asked to attend meetings remotely with symptoms of respiratory illness. G. Councilmember Remote Attendance at Meetings 1. In the event of an emergency as declared by the City, State and/or Federal government, the City Council may arrange for electronic participation at a Regular Meeting, Committee of the Whole, Special Meeting, Executive Session, retreat, standing committee meeting, or work session. a. During a fully -remote meeting, Councilmembers may attend by phone or other electronic means that allow all participants to hear one another. b. Fully -remote meetings are open to the public and arrangements must be conducted such that the public can hear the meeting while it is occurring, subject to the requirements of RCW 42.30. 2. In times of non -emergency, the City Council prefers and recognizes the value of in -person attendance at meetings as integral to public service. However, remote attendance by a Councilmember not physically able to be present, whether for all or part of a meeting, is allowed subject to the following provision: a. Councilmembers may attend remotely a maximum of ten Regular or Committee of the Whole meetings per calendar year; provided the Council may, by majority vote, allow a Councilmember to attend additional meetings remotely in excess of five per year due to medical or other factors beyond the individual's control. b. A Councilmember planning to attend a meeting remotely should notify the Legislative Analyst and/or Council President no later than two hours prior to the meeting start time or 15 minutes prior to an emergency meeting. c. A Councilmember attending remotely will be marked present, counted toward a quorum, and can vote just as if physically present. d. If a Councilmember's virtual connection should become lost during the meeting, the meeting should continue unless quorum is no longer met. A Councilmember's loss of a virtual connection will not be counted toward the maximum limit described in Section 2.a. e. Councilmembers are expected to follow current pandemic quarantine procedures as recommended by Public Health — Seattle & King County. Remote attendance for this purpose will not be counted toward the maximum limit described in Section 2.a. III. Legislative Process A. City Council Business 1. Matters to be considered by the Council shall be placed on a standing committee, Committee of the Whole, or Regular Meeting agenda and include items required by law to be presented to Council, items requested by a majority of the Council, staff -initiated items in accordance with the City's strategic priorities and work plan, and items referred from previous meetings. 2. As a general practice, legislative actions to come before the City Council for a decision should appear first before a standing committee, then the Committee of the Whole, then a Regular Meeting. Informational items not requiring a decision may be scheduled with more flexibility as the situation requires. 3. Items may be placed directly on the agenda of a Committee of the Whole or a Regular Meeting when the items are approved by the Council President, and the items are routine or in the event of an emergency. B. Legislative Actions 1. Ordinances are legislative items used to regulate matters of local concern, such as land use, animal control, local law enforcement and health and safety issues. Ordinances must comply with the terms of the U.S. and Washington State constitutions and the general laws of the City and State. Many ordinances are classified as "codifiable," meaning the ordinance will be incorporated into the Tukwila Municipal Code, which makes the laws of the City easily accessible by subject matter. Examples of non-codifiable ordinances include the annual property tax levy and adoption of the budget. Public emergency ordinances may take effect immediately upon final passage if passed by an affirmative vote of 5 Councilmembers. 2. Resolutions are legislative items that are advisory or policy -oriented in nature. Resolutions may be used to offer support for ballot measures, set hearing dates for a street vacation or update fee schedules. Resolutions are not a part of the Tukwila Municipal Code. Resolutions are signed by the Council President but are sometimes signed jointly with the Mayor, or prepared for signature by all Councilmembers, particularly when ceremonial or honorary in nature. 3. Motions are generally short statements to direct that a specific course of action be taken on behalf of the City. 4. All proposed ordinances and resolutions shall be reviewed by the City Attorney. 8 C. Meeting Agendas 1. The City Clerk shall be responsible for preparing agendas for Regular, Special, and Committee of the Whole meetings, and presented in a timely manner to the Council President or designee for approval. After the proposed agenda has been approved, the City Clerk shall publish the final agenda in accordance with the provisions of RCW 42.30. 2. The order of a Regular Meeting agenda shall be: a. Call to Order b. Pledge of Allegiance c. Roll Call d. Land Acknowledgement e. Public Comments — Including comment on items both on and not on the meeting agenda. f. Appointments and Proclamations g. Presentations — Items pertinent to the City but not relating to other agenda business, including honoring of guests, special awards, or speakers external to the City. h. Consent Agenda — Items that are routine or non -controversial in nature approved for inclusion by the Council President, Committee of the Whole, or forwarded by unanimous Committee action. Any Councilmember may request to remove an item from the Consent Agenda and place under New Business for further discussion. i. Public Hearings — May be required by City, State, or Federal law or directed by the Council. Examples include but are not limited to Local Improvement Districts, zoning changes, biennial budget, annexation, moratoria, and quasi-judicial decisions. j. Unfinished Business — Items of a general nature, including resolutions and ordinances previously before a standing committee, the Committee of the Whole or entire Council. k. New Business — Items of a general nature, including resolutions and ordinances not previously before a standing committee, the Committee of the Whole or entire Council. I. Reports — Brief summaries up to 5 minutes of significant City -related activities from the Mayor, City Council, and City Administrator. m. Miscellaneous — Significant City -related items that may need further Council discussion, action, or City Administration follow-up. n. Executive Session o. Adjournment 3. The order of a Committee of a Whole meeting agenda shall be: 9 a. Call to Order b. Pledge of Allegiance c. Land Acknowledgment d. Public Comments — including comment on items both on and not on the meeting agenda. e. Presentations f. Public Hearings g. Special Issues — Items referred from Council committees, referred at a previous Council meeting, or approved for discussion by the Council President. Reports Miscellaneous Executive Session k. Adjournment or Adjournment to a Special Meeting The order of a Special Meeting agenda follows the same order of Regular Meetings based on what items need to be addressed. The City Council may not take action on anything not listed on a Special Meeting agenda. IV. Meeting Conduct A. Presiding Officer 1 All Regular and Special Meetings of the City Council shall be presided over by the Mayor or, in the Mayor's absence, by the Mayor Pro Tempore. 2. If neither the Mayor nor the Mayor Pro Tempore is present at a Regular or Special Meeting, the Presiding Officer for that meeting shall be appointed by a majority vote of those Councilmembers present, provided there is a quorum, and the appointment of a Councilmember as Mayor Pro Tempore shall not abridge their right to vote on matters before the Council. 3. All Committee of the Whole meetings shall be presided over by the Council President. The Council President may ask another Councilmember to fill in in the event of a temporary absence. If the Council President will be absent for an extended period of time (at least three meetings), the Council will elect a Councilmember to serve in that capacity until the Council President returns. 4. The Presiding Officer shall preserve strict order and decorum, state all questions coming before the Council, provide opportunity for discussion on each item on the table, and announce the decision of the Council on all subjects. Procedural decisions made by the Presiding Officer may be overruled by a majority vote of the Council. B. Parliamentary Procedure 10 Questions of parliamentary procedure not covered by these Rules of Procedure shall be governed by Robert's Rules of Order, Newly Revised (latest edition). C. Quorum 1. At all meetings of the City Council, four members shall constitute a quorum for the transaction of business. 2. Confirmations of appointments by the Mayor, budget transfers, personnel levels, and formal motions, resolutions, ordinances, and amendments thereto shall require the affirmative votes of four Councilmembers. D. Seating Members of the City Council will be seated at the Council dais in order of seniority, except that the Council President will be seated in the center during Committee of the Whole meetings and has the option to sit to the right of the Mayor during Regular and Special Meetings. E. General Meeting Decorum 1. While the City Council is in session, the members must preserve order and decorum and a member shall neither delay nor interrupt the proceedings or the peace of the Council, nor disrupt any member that has the floor. 2. Meeting participants should focus on the meeting agenda and confine remarks to the question or matter under discussion. 3. The Presiding Officer should first call upon Chairs and members of standing committees to speak on items referred from committees. 4. A Councilmember desiring to speak shall address the Presiding Officer and when recognized shall confine their remarks to the question under debate. 5. Councilmembers should aim to keep their initial round of comments to no more than 5 minutes, and staff or presenter responses to questions will not count against that time. 6. Councilmembers shall not be interrupted unless it is to be called to order. 7. No Councilmember shall speak a second time on the same item until each Councilmember has been given an opportunity to speak. 8. Councilmembers should speak respectfully to one another, to staff, and to members of the public. 9. Councilmembers should be attentive to speakers, minimizing distractions and refraining from side conversations. 10. Councilmembers should keep remarks brief, relevant, and nonduplicative. 11. Toward the goal of effective and efficient meetings, Councilmembers should arrive prepared, having reviewed materials in advance of the meeting. 11 Clarifying questions may be directed to City Administration in advance of the meeting to allow for staff preparation. 12. To prevent Councilmembers from stepping out of the room and missing key information, repeating questions that they missed, or asking staff to repeat information, the Presiding Officer should call for a five-minute recess at approximately 90 minute intervals and between agenda items where possible. F. Motions, Debate, and Voting at Regular or Special Meetings 1. Prior to discussion of an action item, a Councilmember must make a motion, which must be seconded by another Councilmember, to place it on the table, except those motions described in subparagraph 3 below, which do not require a second. 2. Motions are generally encouraged to be made by a Committee Chair and seconded by a Committee member for those action items previously discussed in standing committees. 3. Motions not requiring a second include nominations, withdrawal of a motion, request for a roll call vote, and point of order. 4. After a motion has been made and seconded (if required), Councilmembers may discuss their opinions on the issue prior to the vote, including why they will vote for or against the motion. 5. Councilmembers may request a presentation or ask clarifying questions of staff prior to beginning debate. 6. If a resolution or ordinance, the City Clerk may read the item by title only or, if requested by any Councilmember, the document may be read in its entirety. 7. A motion may be withdrawn by the maker of the motion at any time. 8. A motion to amend is defined as amending a motion that is on the floor and has been seconded, by inserting or adding, striking out, striking out and inserting, or substituting. 9. A motion to call for the question shall close debate on the main motion and is nondebatable. This motion requires a second and fails without a two- thirds majority. Debate is reopened if the motion fails. 10. Motions shall be entertained in the order of precedence outlined in the current edition of Robert's Rules of Order Newly Revised (latest edition). 11. The Regular or Special Meeting Consent Agenda is adopted by a single motion. 12. When the discussion is concluded, the Presiding Officer shall repeat the motion prior to voting. 12 13. Unless otherwise provided for by statute, ordinance, or resolution, votes will be taken by voice, unless a roll call vote is requested by the Presiding Officer or any Councilmember. Voting normally shall be by seniority; however, this procedure may be changed by the Presiding Officer. 14. Each member present must vote on all questions before the Council and may abstain only by reason of conflict of interest. 15. Silence of a Councilmember during a voice vote shall be recorded as an affirmative vote except where such a Councilmember abstains because of a stated conflict of interest. 16. No vote may be cast by proxy. 17. The City Council votes on the motion as restated and the Presiding Officer will state the results of the vote. 18. In case of a tie vote on any motion, the motion fails subject to conditions outlined in RCW 35A.12.100. 19. In cases where there seems to be no opposition, or on questions of little importance, the Presiding Officer may seek approval by unanimous consent. 20. When the Council concurs with an item that does not require a formal motion, the Presiding Officer will summarize the Council's consensus at the conclusion of the discussion. G. Questions of Order All questions of order shall be decided by the Presiding Officer with the right of appeal to the majority of Councilmembers present. H. Adjournments 1. All meetings of the Council shall adjourn no later than 10:00 p.m., unless extended by majority approval of the Councilmembers present. Items not acted on by the 10:00 p.m. deadline shall be deferred to the next respective Council meeting as Unfinished Business, unless Council, by a majority vote or consensus of members present, determines otherwise. 2. Any Committee of the Whole, Regular, adjourned Regular, Special, or adjourned Special Meeting may be adjourned in the manner as set forth in RCW 42.30.090. V. Public Participation A. Public Hearings: The following procedures shall apply to public hearings, except public hearings subject to Tukwila Municipal Code Chapters 18.104 through 18.116, which shall be subject to the procedures specified therein. The Presiding Officer will formally open the public hearing. 13 City staff will provide a report summarizing and providing context to the issue at hand. 3. Proponents, opponents, and all other individuals who wish to speak to the matter may address the City Council for up to 5 minutes each. 4. City Councilmembers may ask further clarifying questions of proponents, opponents, other commenters, or staff. 5. Speakers are asked to sign in on forms provided by the City Clerk or, for those participating remotely, via email in advance of the meeting start time. 6. If a large number of people wish to speak to the issue, the Council may limit the total amount of comment time dedicated to the Public Hearing. 7. Once the Presiding Officer closes the public hearing, no further comments will be accepted, and the issue is open for Councilmember discussion. 8. Any hearing being held or ordered to be held by the City Council may be continued in the manner as set forth by RCW 42.30.100. B. Public Comment 1. Time is set aside at each Committee of the Whole,Regular Meeting, and Work Sessions, for members of the public to address the Council about items both included and not included on the agenda. 2. Public comment is to allow members of the community to provide input to the City Council and should not interfere with the ability of the City Council to conduct its business. It is just one of many ways to engage with Councilmembers. 3. The Presiding Officer will open the public comment period by explaining how to sign up as well as how any necessary follow-up may occur. 4. Speakers will be limited to commenting once per item during the meeting. 5. Speakers are asked to sign in on forms provided by the City Clerk. 6. Speakers must wait to be recognized by the Presiding Officer. 7. Speakers are requested to first state their name for the record. 8. The total time for public comment should not generally exceed 30 minutes. If six or fewer people have signed up to speak, comments will be limited to 5 minutes or less. If more than six people have signed up, comments will be limited to 3 minutes or less. Additional time may be granted by a majority of the Council. 9. All remarks should be addressed to the Council as a whole and not to individual Councilmembers, City staff, or members of the audience. 10. No speaker may donate speaking time to another individual. 11. If a large number of people wish to speak to a particular issue, the Council may limit the total amount of comment time dedicated to that issue. 14 12. Comments should not be taken on items subject to quasi-judicial consideration unless it is during a specified public hearing. 13. Written comments may be submitted to the City Clerk or designee for distribution to the City Council. If seven copies are not provided by the submitter, copies will be distributed to the City Council by the next day. 14. The Council has the right to invite anyone to speak at times other than the public comment period, which is done by consensus, unanimous consent or majority vote. 15. Councilmembers should refrain from engaging in dialogue, responding to, or sharing opinions with commenters, but may briefly request clarifying information. 16. Councilmembers should not call on staff to give answers to public commenters on the spot. 17. The Presiding Officer will thank each speaker in turn, reiterating how follow- up may occur when appropriate. C. Disruptions 1. Disruptions of a Council meeting are prohibited and include but are not limited to the following: a. Failure of a speaker to comply with the allotted public comment time. b. Outbursts from members of the public who have not been recognized by the Presiding Officer. c. Interfering with other individuals desiring to provide public comment. d. Behavior that intentionally disrupts or impedes attendance or participation at a meeting. 2. If an individual is disruptive, the Presiding Officer may terminate that individual's comment period, request assistance to direct an individual to their seat or, in extreme cases, request assistance in removing the individual from the meeting room. 3. If a meeting has become disrupted to the point of a failure of resuming business, the Presiding Officer should call for a motion to recess. 4. If order cannot be restored, the City Council may order the meeting room cleared and continue in session or may adjourn the meeting and reconvene at another location selected by majority vote of the members pursuant to RCW 42.30.050. Members of the press, except those participating in the disturbance, are allowed to attend, and final disposition may be taken only on matters appearing on the agenda. VI. City Council Committees A. Standing Committees 15 The City Council may choose to implement a framework of standing Committees, comprising three Councilmembers each, to aid in the transaction of its business. The standing Committee titles, scopes of authority, and schedule will be adopted by resolution in January of each year. The scopes of the standing Committees will be balanced in accordance with the City's workload. The Council President shall appoint the chair and membership of each Committee by the second Regular Meeting of each year. The standing Committees shall consider and make policy recommendations to the City Council. Committees may at times refer items to the entire Council with no recommendation. Each Committee Chair shall report to the Council the findings of the committee. Each Committee Chair may review and approve the Committee agenda and will approve Committee minutes before distribution. The Committee Chair can authorize the cancellation of a Committee meeting. In the event a Committee member is unable to attend a meeting, another Councilmember may attend in the absent member's place. If no replacement can be found, the meeting may still take place with two members, but should be cancelled if only one member is available. Public comment is typically not accepted at Council committee meetings, but the Chair may make an exception in limited circumstances when an attendee may offer a necessary perspective or subject matter expertise. B. Ad Hoc Committees The City Council may establish such ad hoc committees as may be appropriate to consider special matters that do not readily fit the standing committee structure or that require a special approach or emphasis. VII. Council Vacancies A. Vacancy A Council position becomes vacant upon the resignation, recall, forfeiture of position, or death of a Councilmember. The remaining members of the governing body shall appoint a qualified person to fill the vacant position. B. Resignation 1. A resignation including an effective date must be submitted to the City Council in writing. C. Appointment If a vacancy occurs in the office of Councilmember, the Council will follow the procedures outlined in RCW 35A.12.050. To fill the vacancy with the 16 most qualified person available until an election is held, the Council will widely distribute and publish a notice of the vacancy, the procedure, and any application form for applying. The application forms will be used in conjunction with an interview of each candidate to aid the Council selection of the new Councilmember. VIII. Other Responsibilities A. Public Records Act Compliance 1. Each Councilmember is responsible for complying with RCW 42.56, laws that govern public records. 2. Paper and electronic records that relate to the functional responsibility of the recipient or sender as a public official constitute a public record, which is subject to public inspection in accordance with RCW 42.56. 3. Councilmembers should send and receive messages related to City business through the City's email system. 4. Emails and/or text messages transmitted through personal accounts and devices are public records and must be retained accordingly. 5. Social media posts are a public record. Wherever possible, posting should contain links directing users back to the City's official website for in-depth information, forms, documents, or online services necessary to conduct official City business. 6. Public records created or received by a Councilmember will be transferred to the Legislative Analyst for retention by the City in accordance with retention requirements under state law. 7. Public records that are duplicates of those in the possession of City staff, such as meeting agendas, are not required to be retained. B. Open Public Meetings Act Compliance 1. Each Councilmember is responsible for complying with RCW 42.30, laws that govern public meetings. 2. If a quorum of the City Council is anticipated at a community or regional event or meeting, the Legislative Analyst or designee will evaluate the circumstances to determine if a notice of attendance or Special Meeting is needed. For events not related to City business, four or more Councilmembers may attend, but may not discuss City business. For events related to City business where a notice of attendance or Special Meeting has not been issued, only three Councilmembers may attend. Councilmembers should not engage in email or text threads or other communications involving a quorum of the Council. 17 Councilmembers should refrain from commenting on social media conversations involving other Councilmembers. Councilmembers shall silence cell phones and other electronic devices during meetings. To maintain transparency and to ensure that all discussion and deliberation occurs publicly on the record, Councilmembers shall not communicate in any electronic format with another Councilmember during a Council meeting. C. Code of Ethics 1. Councilmembers must comply with the Code of Ethics for Elected Officials as codified at Tukwila Municipal Code Chapter 2.97 2. Councilmembers shall not attempt to coerce or influence staff to engage in any act that is in conflict with, or creates an appearance of conflict with, the performance of official duties as cited in the City's Code of Ethics for Employees and Appointed Officials as codified at Tukwila Municipal Code Chapter 2.95. IX. Joining the City Council A. Swearing -in 1. As provided for in RCW 29A.60.280, Councilmembers shall take an official oath of office upon commencement of their term of office. The oath may be given by the Mayor, City Clerk, or a judicial officer and will be recorded with King County. a. Newly elected Councilmembers will take an oath of office after the date of final certification of the election and the day before the term of office begins. b. Newly appointed Councilmembers will take an oath of office before or during the first Regular or Special Council meeting following their appointment. B. Orientation 1. New Councilmembers will be scheduled for orientation meetings with the Mayor, City Administrator, Legislative Analyst, City Clerk, each Department Director, and the City Attorney. Meetings should take place within 30 days, but if scheduling challenges arise, may occur up to 60 days within election or appointment. 2. New Councilmembers are expected to review the City of Tukwila Councilmember Handbook, City Council Rules of Procedure, the Equity Policy, the AWC Mayor and Councilmember Handbook, and other relevant information. C. Required Training 18 Councilmembers shall receive the training required by the State of Washington on the fundamentals of the Open Public Meetings Act (OPMA), Public Records Act (PRA), and records retention requirements per RCW 42.56.150. D. General Training Councilmembers are encouraged to attend training on the role of a City Councilmember such as that which is offered by Association of Washington Cities. X. Councilmember Travel and Training A. Purpose 1. Councilmembers are encouraged to be actively involved in city, county, state, regional and national organizations for the benefit of the Tukwila community. 2. Councilmembers may travel and attend training, education sessions, conferences, and meetings, and reasonable expenses will be reimbursed in accordance with city procedures applicable to employees and officials, subject to budgetary limit set by the full Council. 3. Councilmembers should report out on conferences and trainings attended. B. Travel Budget 1. Budgets for City Council travel and training will be set during the biennial budget adoption and adjusted through the annual budget amendment process, if necessary. 2. All Councilmembers will have discretionary access to travel funds. 3. The entire Council, by majority, will make the final decision on use of funds should issues arise. C. Travel Expenses 1. Councilmembers should exercise prudent judgment in incurring travel expenses on official city business. 2. Expenses eligible for reimbursement include standard (coach) airfare, baggage fees, ground transportation, mileage, registration, lodging, and meals (except alcohol). 3. All receipts must be retained and submitted for processing in accordance with current procedures established by the Finance Department. 4. Councilmembers may reserve a City vehicle for business travel when available. XI. Voucher Review A. Purpose 19 1. Vouchers are the checks with which the City pays its bills. Before the entire Council approves vouchers on the Consent Agenda at a Regular or Special meeting, each transaction has gone through multiple layers of review, starting with the individual staff person responsible for the payment, to supervisor, and, if appropriate, the Department Director depending on dollar threshold. Each transaction is then reviewed by designated Finance Department staff for final authorization and issuance. These checks and balances help protect the City and provide assurance that all claims presented for payment are complete and in compliance with established budget and policies. 2. At the beginning of each year, the Legislative Analyst will create a schedule rotating the task among all Councilmembers. 3. The obligation of the Councilmember providing the review is to gain a general understanding of City expenditures and ensure alignment with city budget and policies. 4. If the Councilmember has a concern about any expenditure and how it fits with established budget and policies, they should request background information or clarification from the Finance Director or designated staff. In rare cases, the Councilmember may want to alert the full Council prior to voucher approval. 5. 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(i) CD • —% 0 0 s— CL Total Expenditures and Transfers Out Lc) 0 03 03 0 CO 0 0 0 LC) 0 LO 0 LO 0 CO CO r- S U I I IAI (i) c a) E a) > 0 0 E a) = c a) > 2 a) _a 12 o > al >N 12 a) c a) 0 N- cm a) 0 X CO c n as (1) a) o in' = — ) as o • Most notably $2.5 4-4 co C.) 4-4 ci) cd U co o i-i T-1 r-c: T-1 11 ;-I co co Cl) CD L M ii C CD CI W C RS US CD M C CD CD IL CDN 0 V N CD EK '0 N H C Total Expenditures and Transfers Out d Transfers In T 0 0C0 00 0LO N. 0 69 69 69 69 69 M 0 N 0 CO 0 N CO 0 N CO 0 N CO 0 N SUOIIIIw O 0 O U La c m O . a U a w . N U N a a) (1) . jAild MIIIWII������� w MOIL 1111,„„ E O 'CA -o 0) _a O • ..... -o • ILO N O N � �� � � � � l�9 ■ ■ l�9_■_lt��l�l�J_L E 0) O m . a) E a_ O a) O CO O O fo N — ;6- E v a_ 2 Ua) c Ei=— . • V a) V CD 4-1 E a) 0) v O .2 " E E E O O� _ (13 . C) 06,666diiilMove:::::6"1":;;;;"(t'" 666606666666,7r,(1,16.6(66661;1111/4' 11„,,,,,04:11,0111,1111114„ 9CD N 0 :I-4 CO co co ti a) N GLOSSARY OF TERMS ACCOUNT. A classification established for the purpose of recording revenues and expenditures. ACCOUNTING SYSTEM. The methods and records established to identify, assemble, analyze, classify, record and report a government's transactions and to maintain accountability for the related assets and liabilities. ACCRUAL BASIS. The recording of the financial effects on a government of transactions and other events and circumstances that have cash consequences for the government in the periods in which those transactions, events, and circumstances occur, rather than only in the periods in which cash is received or paid by the government. ANNUAL BUDGET. A budget applicable to a single fiscal year. APPROPRIATED BUDGET. The expenditure authority created by the appropriation bills or ordinances, which are signed into law, and the related estimated revenues. The appropriated budget would include all reserves, transfers, allocations, supplemental appropriations and other legally authorized legislative and executive changes. APPROPRIATION. A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation usually is limited in amount and time it may be expended. ASSESSED VALUATION. A valuation set upon real estate or other property by a government as a basis for levying taxes. BALANCED BUDGET. A budget with revenues equal to expenditures. Total Revenues are equal to or greater than Total Expenses. BARS. Budgeting, Accounting & Reporting System. Refers to the accounting rules established by the Washington State Auditor's Office, including a prescribed chart of accounts. BASIS OF ACCOUNTING. A term used in reference to when revenues, expenditures, expenses and transfers -and the related assets and liabilities -are recognized in the accounts and reported in the financial statements. Specifically, it relates to the timing of the measurements made, regardless of the nature of the measurement, on either the accrual method for proprietary funds or modified accrual method for governmental funds. BENEFITS. Costs paid by the City on behalf of its employees. Examples include medical and dental insurance, retirement, deferred compensation, life insurance and worker's compensation. BIENNIAL BUDGET. A budget applicable to a two-year period. BUDGET. A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal year. BUDGET AMENDMENT. The method used to make revisions to the adopted budget. Adjustments are made through an ordinance approved by the City Council. Eiti N BUDGET CALENDAR. The schedule of events that need to occur and the date or period of time for each to occur in the preparation, review and adoption of a budget. BUDGET DOCUMENT. The instrument used to present a comprehensive financial program to the appropriating governing body. The budget document usually consists of three parts. The first part contains a message from the budget -making authority, together with a summary of the proposed expenditures and the means of financing them. The second consists of schedules supporting the summary. These schedules show in detail the past years' actual revenues, expenditures and other data used in making the estimates. The third part is composed of drafts of the appropriation, revenue and borrowing measures necessary to put the budget into effect. BUDGET MESSAGE. A general discussion of the proposed budget as presented in writing by the budget -making authority to the legislative body. The budget message should contain an explanation of the principal budget items, an outline of the government's actual financial experience during the past period and its financial status at the time of the message, and recommendations regarding the financial policy for the coming period. BUDGETARY CONTROL. The control or management of a government or enterprise in accordance with an approved budget to keep expenditures within the limitations of available appropriations and available revenues. CAPITAL ASSETS. Long term assets such as land, improvements to land, easements, buildings and related improvements, vehicles, machinery and equipment, infrastructure, and all other tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period. See also Fixed Assets. CAPITAL EXPENDITURES. Expenditures of current financial resources for constructing or purchasing capital assets. Under the modified accrual basis of accounting these acquired assets appear as expenditures in the fund statements, however under the current reporting model these acquired assets are recognized as assets in the basic financial statements. CAPITAL IMPROVEMENT PROGRAM. A program for capital expenditures to be incurred each year over a fixed period of years to meet capital needs arising from the long-term work program or other capital needs. It sets forth each project or other contemplated expenditure in which the government is to have a part and specifies the resources estimated to be available to finance the projected expenditures. CAPITAL PROJECTS FUND. A fund created to account for financial resources to be used for the acquisition or construction of major capital facilities. CAPITALIZATION THRESHOLD. Dollar value at which a government elects to capitalize tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period. The City's capitalization threshold is established at a cost of $5,000.00, or greater. CONTINGENCY FUND. An account set aside for emergencies or other unanticipated needs not otherwise included as part of the budget. DEBT. An obligation resulting from the borrowing of money or from the purchase of goods and services. Debts of governments include bonds, time warrants and notes. DEBT SERVICE FUND. A fund established to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. Eiti DELINQUENT TAXES. Taxes remaining unpaid on and after the date to which a penalty for nonpayment is attached. Even though the penalty may be subsequently waived, and a portion of the taxes may be abated or canceled, the unpaid balances continue to be delinquent taxes until abated, canceled, paid or converted into tax liens. EXPENDITURES. Decreases in net financial resources. Expenditures include current operating expenses requiring the present or future use of net current assets, debt service and capital outlays, and intergovernmental grants, entitlement and shared revenues. FISCAL YEAR. A 12 -month period to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations. FIXED ASSETS. Long-lived tangible assets obtained or controlled as a result of past transactions, events or circumstances. Fixed assets include buildings, equipment, improvements other than buildings and land. See also Capital Assets. FULL-TIME EQUIVALENT (FTE). An employment indicator that translates the total number of hours worked in a year by all employees, including part-time workers, to an equivalent number of work years. For example, one FTE equals 2,080 hours and .75 FTE equals 1,560 hours. FUND. A fiscal and accounting entity with a self -balancing set of accounts in which cash and other financial resources, and related liabilities and residual equities, or balances, and changes therein, are recorded and segregated to carry on specific activities or attain certain objectives in accordance with special regulations, restrictions or limitations. FUND BALANCE. The difference between assets and liabilities reported in a governmental fund. Fund balances are either designated to a particular purpose or undesignated as to the remaining un- appropriated balance of the fund after accounting for the designated funds. GENERAL FUND. The fund used to account for all financial resources, except those required to be accounted for in another fund. GENERAL LONG TERM DEBT. Long term debt expected to be repaid from governmental funds. GENERAL OBLIGATION BONDS. Bonds that are secured by the local government's full faith and credit to use legally available resources, including tax revenues to repay bond holders. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP). Uniform minimum standards and guidelines for financial accounting and reporting. The primary authoritative body on the application of GAAP to state and local governments is the Government Accounting Standards Board. GOVERNMENTAL FUNDS. Funds generally used to account for tax supported activities. There are five different types of governmental funds, of which the city uses four of these. The general fund, is the main operating fund of the city. The special revenue funds, are used to account for proceeds from specific sources to be used for legally restricted purposes, but normally not for major capital projects. The debt service funds, which are for the accumulation of resources to pay principle and interest on the City's general long term debt. The capital project funds, which are used for the acquisition or construction of major capital facilities. LEGAL LEVEL OF BUDGETARY CONTROL. The level at which spending in excess of budgeted Eiti N amounts would be a violation of law. The legal level of budgetary control is at the fund level. LEVEL OF BUDGETARY CONTROL. One of the three possible levels of budgetary control and authority to which organizations, programs, activities and functions may be subject. These levels of budgetary control are (a) appropriated budget, (b) legally authorized non -appropriated budget process or (c) non - budgeted financial activities, which are not subject to the appropriated budget and the appropriation process or to any legally authorized non -appropriated budget review and approval process, but still are relevant for sound financial management and oversight. LEVY. (1) (Verb) To impose taxes, special assessments or service charges for the support of government activities. (2) (Noun) The total amount of taxes, special assessments or service charges imposed by a government. MODIFIED ACCRUAL BASIS. The basis of accounting associated with the governmental fund -type measurement focus. Under it, revenues and other financial resources are recognized when they become susceptible to accrual, that is when they become both "measurable" and "available" to finance expenditures of the current period. Expenditures are recognized when the fund liability is incurred except for inventories of materials and supplies that may be considered expenditures either when purchased or when used. All governmental funds, expendable trust funds and agency funds are accounted for using the modified accrual basis of accounting. OBJECT DESCRIPTION. The classification of expenditures on the basis of categories called line -items or objects -of -expenditure (e.g., 10-Salaries & Wages, 20-Personnel Benefits, 40-Other Services & Charges, 60-Capital Outlay, etc.) and within each category more detailed line -items (e.g., salaries, travel, telephone expense, etc.). OPERATING BUDGET. Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing, acquisition, spending and service delivery activities of a government are controlled. The use of annual operating budgets is usually required by law. Even when not required by law, however, annual operating budgets are essential to sound financial management and should be adopted by every government. OPERATING TRANSFERS. All interfund transfers other than residual equity transfers (e.g., legally authorized transfers from a fund receiving revenue to the fund through which the resources are to be expended). PROGRAM BUDGET. A budget wherein expenditures are based primarily on programs of work and secondarily on character and object class. PROPRIETARY FUND TYPES. Sometimes referred to as income determination or commercial -type funds, the classification used to account for a government's ongoing organizations and activities that are similar to those often found in the private sector. The GAAP used are generally those applicable to similar businesses in the private sector and the measurement focus is on determination of net income, financial position and changes in financial position. REVENUES. (1) Increases in the net current assets of a governmental fund type from other than expenditure refunds and residual equity transfers. Also, general long-term debt proceeds and operating transfers in are classified as "other financing sources" rather than as revenues. (2) Increases in the net total assets of a proprietary fund type from other than expense refunds, capital contributions and residual equity transfers. Also, operating transfers in are classified separately from revenues. Eiti N SPECIAL ASSESSMENTS. A compulsory levy made against certain properties to defray all or part of the cost of a specific capital improvement or service deemed to benefit primarily those properties. SPECIAL REVENUE FUND. A fund used to account for the proceeds of specific revenue sources (other than expendable trusts or major capital projects) that are legally restricted to expenditure for specified purposes. GAAP only require the use of special revenue funds when legally mandated. TAXES. Compulsory charges levied by a government to finance services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits, such as special assessments. Neither does the term include charges for services rendered only to those paying such charges (e.g., sewer service charges). TAX LEVY ORDINANCE. An ordinance through which taxes are levied. TAX RATE. The amount of tax stated in terms of a unit of the tax base (e.g., specified amount per $1,000 of assessed valuation of taxable property). TAX RATE LIMIT. The maximum rate at which a government may levy a tax. The limit may apply to taxes raised for a particular purpose or to taxes imposed for all purposes and may apply to a single government or to a class of governments operating in a particular area. Overall tax -rate limits usually restrict levies for all purposes and of all governments, state and local, having jurisdiction in a given area. Eiti N VISION The city of opportunity, the community of choice City of Tukwila, Washington MISSION To provide superior services that support a safe, inviting and healthy environment for our residents, businesses and guests. VALUES STRATEGIC GOALS AND OBJECTIVES Caring Professional Responsive A community of inviting neighborhoods and vibrant business districts ♦ Cultivate community ownership of shared spaces. ♦ Build a broad and collaborative approach to preventing crime and increasing the sense of safety. ♦ Focus City planning and investments on creating a connected, dynamic urban environment. ♦ Use City efforts and investments to realize established visions for specific sub -areas. ♦ Build and maintain public infrastructure that supports a healthy and attractive built and natural environment. A solid foundation for att Tukwila residents ♦ Partner with organizations that help meet the basic needs of all residents. ♦ Strive for excellent education, vocational supports, and personal growth opportunities through effective partnerships and City services. ♦ Encourage maintenance, improvements and diversity in the City's housing stock. ♦ Work to eliminate systemic barriers and provide equitable access to opportunities and services as outlined in the City's Equity Policy. A diverse and regionally competitive economy ♦ Embrace the City's economic potential and strengthen the City's role as a regional business and employment center. ♦ Strengthen the City's engagement and partnership with the business community. ♦ Encourage development, maintenance, improvements, and diversity in the City's stock of business space. A high -performing and effective organization ♦ Use Tukwila's Vision, Mission, and Strategic Plan to focus and prioritize City efforts. ♦ Advance Tukwila's interests through participation in regional partnerships. ♦ Continue to develop as an organization and support individual growth. ♦ Ensure City facilities are safe, efficient and inviting to the public. ♦ Ensure the long-term fiscal sustainability of the City. A positive community identity and image ♦ Improve the City's ability to build trust and work with all members of the Tukwila community. ♦ Facilitate connections among Tukwila's communities. ♦ Promote a positive identity and image of Tukwila. 56 Tukwila Financial ustyincibilit iaaiiiiijep�rt Executive Summary Like many communities in Washington, the City of Tukwila (the City) faces an ongoing structural budget deficit and was significantly impacted by the pandemic and resulting economic slowdown. At the same time, the City strives to maintain services to the community, respond as the community's needs change, and meet external mandates. Because of recent financial challenges, the City is making a concerted effort to work toward a more financially sustainable future. Being financially sustainable means balancing the cost of programs, services, and infrastructure investments with affordable and equitable impacts to taxpayers and ratepayers. It means being able to provide community -valued programs, services, and investments over the long-term. The development of the Financial Sustainability Plan was guided by a Financial Sustainability Committee (FSC) made up of Tukwila residents, business owners, and nonprofit leaders. The Financial Sustainability Committee served in an advisory role to City staff, the Mayor, and City Council and developed recommendations after reviewing the City's financial forecast, programs and services, and community makeup. The Committee emphasized ways the City could effectively use existing resources to deliver quality City services to residents and businesses and to achieve long-term financial sustainability. The Committee's recommendations fall under the following three categories: Be Good Stewards of Public Resources. Build a culture of continuous improvement and implement approaches and tools to improve the City's efficiency and effectiveness. Invest in the Tukwila Community's Highest Priorities. Align services with community priorities and prudently manage the tax burden on residents and businesses. Invest in Tukwila's Future. Make targeted investments to achieve long-term cost savings and improved outcomes for the Tukwila community. Many municipal financial sustainability efforts focus on how to increase revenues to pay for everything a city wants to do. Another sustainability strategy is to "bend the cost curve" to ensure expenditures can align more closely with ongoing revenues. The FSC focused on opportunities to "bend the cost curve" or employ efforts to use existing resources efficiently and slow growth in costs over time. The FSC's recommendations are grounded in its sense of the Tukwila's community ability to pay. The FSC suggests that the City of Tukwila takes the following phased approach to implementing the guidance contained in this Plan. 1. Implement recommendations that advance the City's financial management, resource effectiveness, and cost containment abilities. 2. Make deeper investments in efficiency and effectiveness. 3. Over the long-term, communicate openly and honestly with the Tukwila community about demands for City services and the City's performance, including efficiency gains. Some of the recommendations would require up -front investment. The City's adopted 6-year financial plan has sufficient revenues to fund these investments. FINAL REPORT APRIL 2024 57 2027-2028 Biennium Budget High Level Timeline Finance Item/Process Date* meeting with Mayor & City Administrator on budget expectations March Baseline assumptions review January thru April Budget Kickoff with Departments 28-Apr Department baseline review Updates to baseline budget - operating Due 11-June Updates to baseline budget - CIP Due 18-June Update on assumptions to Council Estimated revenue projections, budget process, new Fund (F&G) 8-Jun Cost allocation, Fleet & Facilties Rates, updates, other changes (F&G) 13-Jul Labor rates, updates, other changes (F&G) 10-Aug Departmental meetings with Mayor, CA, Finance July thru August Court of last resort 1-Sep Mayor's preliminary budget decisions 3-Sep Mayor's final budget decisions 8-Sep Mayor's recommended 2027-2028 budget - presentation materials only Due 21-Sept Mayor's presents 2027-2028 budget to Council (COW) 28-Sep Council budget review Self insurance, Debt, LEOFF, Firemen's Pension (F&G) 14-Sep General fund overview - revenue focus (Work Session) 5-Oct Special Revenue Funds (F&G) 12-Oct General fund overview - expenditure focus (COW) 12-Oct Utility Funds (EFs) (Work Session) 19-Oct Construction in Progress overview (COW) 26-Oct Fleet, Facilities, Golf (Work Session) 2-Nov Council budget review - updates (COW) 9-Nov Council budget review - final decisions (Work Session) 16-Nov Public Hearings & Ordinances 1st Public Hearing on 2027-2028 budget (Council Meeting) 19-Oct 2nd Public Hearing on 2027-2028 budget and property tax (Council Meeting) 2-Nov Draft budget and property tax ordinances (F&G) 9-Nov Adopt 2027-2028 budget and property tax ordinances (Council Meeting) 23-Nov * dates listed are approximate and subject to change 58 • GFOA / Budget Award • National best -practice organization for government finance • Budget Award recognizes high -quality budget documents • BARS • Washington's required budgeting, accounting, and reporting framework • Association of Washington Cities • Insurance, Training • MRSC • Washington local government resource center • Provides guidance, examples, and budget procedure resources 59