HomeMy WebLinkAboutFS 2013-02-05 COMPLETE AGENDA PACKETW"
City of Tukwila
Finance and Safety
Committee
O Dennis Robertson, Chair
O Verna Seal
O De'Sean Quinn
AGENDA
TUESDAY, FEBRUARY 5, 2013 — 5:30 PM
CONFERENCE ROOM #3 (at east entrance of City Hall)
Distribution:
D. Robertson
V. Seal
D. Quinn
K. Hougardy
Mayor Haggerton
D. Cline
P. McCarthy
C. O'Flaherty
S. Kerslake
K. Matej
S. Brown
Item
Recommended Action
Page
1. PRESENTATION(S)
2. BUSINESS AGENDA
a. Non - represented employees' wages and benefits for 2013.
a. Forward to 2/11 COW
Pg.1
Stephanie Brown, Human Resources Director
and 2/19 Regular Mtg.
b. Local Improvement District (LID) #33 update.
b. Information only
Pg.15
Peggy McCarthy, Finance Director
c. Sewer Fund financial status review.
c. Information only
Pg.17
Peggy McCarthy, Finance Director
3. ANNOUNCEMENTS
4. MISCELLANEOUS
Next Scheduled Meeting: Wednesday, February 20, 2013
16. The City of Tukwila strives to accommodate individuals with disabilities.
Please contact the City Clerk's Office at 206 - 433 -1800 or (TukwilaCityClerk @TukwilaWA.gov) for assistance.
p
TO:
FROM:
DATE:
SUBJECT:
City of Tukwila
Jim Haggerton, Mayor
INFORMATIONAL MEMORANDUM
Mayor Haggerton
Finance and Safety Committee
Stephanie Brown, Human Resources Director
January 30, 2013
2013 Non - Represented Wages and Benefits
BACKGROUND
In August 2011, an external market study was conducted for 2012 wage adjustments for
non - represented employees. This information was presented to the Finance and Safety
Committee in October, 2011 where a decision was made to table implementation until a
review by an outside compensation consultant was completed.
The results from the outside consultant review validated the analysis that was
conducted internally. This delayed the decision on wage adjustments for non -
represented employees until May 2012 with the adoption by the City Council of
Resolution No. 1769. The wage adjustment for 2012 provided for a market increase,
and a one -time COLA adjustment for a majority of the non - represented positions, to
recognize that management level positions (Director Level) had not received an
adjustment to their wages since 2009.
Generally, cost of living adjustments are presented prior to the end of even numbered
years, to become effective January 1, of the next year. Due to a request by the Council
to review positions that were +1- 5% above or below the market based upon the 2011
study, a decision was made to not present a wage adjustment for 2013 until that
process was completed.
In alignment with the intent of Council Resolution No.1537, which establishes that the
cost of living adjustment occur in odd numbered years, and is based on 90% of the CPI -
W for Seattle- Tacoma - Bremerton Area Semi - Annual Average (1st half of the calendar
year to the 1st half of the following calendar year), the proposed wage adjustment for
2013 is 2.61 %. In addition, there are no recommended changes being proposed to the
non - represented benefit schedule.
Also for information only, Attachment 1 shows the 2013 wage adjustments for non -
represented City comparators that were used in the 2011 market study, and also those
cities that were recommended for consideration by the outside consultant.
1
INFORMATIONAL MEMO
Page 2
RECOMMENDATION
The Finance and Safety Committee is being asked to consider the wage adjustments
and benefits for non - represented employees retroactive to January 1, 2013, and to
forward the Resolution to the Committee of the Whole meeting on February 11, 2013 for
discussion and approval at the Regular meeting on February 19, 2013.
ATTACHMENTS
-Draft Resolution
Attachment A-
Attachment B-
Attachment C-
Attachment 1-
2
Draft 2013 Non - Represented Wage Schedule
Draft 2013 Non- Represented Schedule of Benefits
Draft 2013 Non - Represented Longevity Pay Schedule
A spreadsheet of 2013 wage adjustments of comparable cities.
2
DRAFT
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, UPDATING AND CLARIFYING
THE NON - REPRESENTED EMPLOYEES' COMPENSATION
AND ADOPTING THE NON - REPRESENTED SALARY
SCHEDULE AND BENEFITS SUMMARY, EFFECTIVE
JANUARY 1, 2013.
WHEREAS, the Tukwila City Council approved Resolution No. 1537, dated
December 1, 2003, which provided that a COLA would be applied to the non -
represented employee wage schedule in odd - numbered calendar years; and
WHEREAS, the COLA in previous years has been based on 90% of the Consumer
Price Index, All Wage Earners (CPI -W) Seattle- Tacoma - Bremerton Area Semi - Annual
Average (first half of calendar year to first half of following calendar year); and
WHEREAS, the CPI -W Average for the above - stated period of time (first half of
2011 compared to first half of 2012) is 2.9 %; and
WHEREAS, 90% of CPI -W as stated above is 2.61%; and
WHEREAS, City Administration recommends a flat rate increase of 2.61% to base
wage effective January 1, 2013 for non - represented employees;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY RESOLVES AS FOLLOWS:
Section 1. Non - Represented Employees Wage Plan.
A. The 2013 wage schedule for non - represented employees shall be increased by
a rate of 2.61%.
B. Longevity pay will continue to be a part of the plan.
C. Merit will continue to be eliminated from the plan, but may be considered as a
plan element in subsequent years.
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Page 1 of 2
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Section 2. Non - Represented Salary Schedule, Employee Benefits Summary
and Longevity Pay Plan.
A. The "Non- Represented Salary Schedule — 2013," Attachment A hereto, shall
be approved, effective January 1, 2013.
B. The "Non- Represented Employee Benefits Summary — 2013," Attachment B
hereto, shall be approved, effective January 1, 2013.
C. The "Longevity Pay Plan for Non - Represented Employees — 2013," Attachment
C hereto, shall be approved, effective January 1, 2013.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON,
at a Regular Meeting thereof this day of , 2013.
ATTEST /AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk Kathy Hougardy, Council President
APPROVED AS TO FORM BY:
Shelley M. Kerslake, City Attorney
Filed with the City Clerk:
Passed by the City Council:
Resolution Number:
Attachments:
- Attachment A, Non - Represented Salary Schedule — 2013
- Attachment B, Non - Represented Employee Benefits Summary — 2013
- Attachment C, Longevity Pay Plan for Non - Represented Employees — 2013
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Page 2 of 2
Attachment A (Page 1 of 3)
City of Tukwila
Non - Represented Salary Schedule - 2013
Classification Title
Job Title
Range
Administrative Support Technician
Administrative Support Technician
Al2
Office Technician
Human Resources Technician
B21
Office Specialist
Assistant to the Chief
822
Administrative Assistant
Deputy City Clerk
Executive Assistant
Assistant to the Director
Council Administrative Assistant
B23
Program Coordinator
Systems Administrator
Human Resources Assistant
C41
Management Coordinator
City Clerk
Police Records Manager
C42
Management Analyst
Council Analyst
Government Relations Manager
Human Resources Analyst
Parks & Recreation Analyst
Project Analyst
Public Works Analyst
C42
Program Administrator
Internal Operations Manager
Public Works Coordinator
Emergency Manager
C43
Program Manager
Assistant City Administrator
Senior Engineer
Building Official
D61
Administrative Manager
Maintenance Operations Manager
D62
Assistant Director
Deputy Community Development Director
Deputy Finance Director
Deputy Public Works Director
Deputy Parks & Recreation Director
Municipal Court Administrator
D63
Department Manager
Assistant Fire Chief
Assistant Police Chief
City Engineer
D72
5
Attachment A (Page 2 of 3)
City of Tukwila
Non - Represented Salary Schedule - 2013
Classification Title
Job Title
Department Administrator
Economic Development Administrator
:
Department Head
Human Resources Director
DCD Director
Finance Director
IT Director
Parks & Recreation Director
E83
Department Director
Fire Chief
Police Chief
Public Works Director
E91
City Administrator
City Administrator
F102
6
Attachment A (Page 3 of 3)
2013 - Non - Represented Salary Structure
Non - Represented Salary Structure (Monthly)
DBM
Rating
(Minimum)
Step 1
Step 2
Step 3
Step 4
Step 5
Step 6
Step 7
All
3,860
3,981
4,103
4,223
4,343
Al2
4,166
4,299
4,432
4,562
4,691
A13
4,483
4,621
4,761
4,902
5,040
B21
4,682
4,858
5,035
5,210
5,389
B22
4,987
5,174
5,361
5,549
5,738
B23
5,287
5,487
5,686
5,884
6,086
B31
5,550
5,793
6,036
6,279
6,522
B32
5,992
6,255
6,519
6,781
7,045
C41
6,173
6,418
6,666
6,914
7,161
7,408
C42
6,520
6,783
7,043
7,304
7,565
7,829
C43
6,810
7,083
7,357
7,629
7,901
8,177
C51
7,032
7,347
7,663
7,980
8,294
8,614
C52
7,516
7,854
8,192
8,531
8,871
9,137
D61
7,436
7,808
8,180
8,554
8,925
9,294
D62
7,570
7,946
8,325
8,702
9,082
9,459
D63
7,834
8,226
8,618
9,011
9,403
9,793
D71
8,015
8,453
8,893
9,332
9,771
10,212
D72
8,411
8,870
9,330
9,789
10,251
10,710
E81
8,499
8,924
9,351
9,773
10,229
10,688
11,126
E82
8,812
9,254
9,696
10,137
10,580
11,022
11,463
E83
9,071
9,526
9,978
10,433
10,886
11,340
11,795
E91
9,387
9,857
10,327
10,798
11,267
11,738
12,208
E92
9,774
10,265
10,756
11,244
11,734
12,225
12,714
F101
10,168
10,676
11,183
11,694
12,204
12,710
13,220
F102
10,051
10,552
11,056
11,561
12,064
12,567
13,069
The rates above are a 2.61% increase from 2012 rates.
7
8
Attachment B (Page 1 of 2)
Non - Represented Employee Benefits - 2013
Social Security (FICA): Social Security benefits shall be provided as contained in Section
2.52.010 of the Tukwila Municipal Code (TMC).
State -Wide Employee Retirement System (PERS): Retirement shall be provided as contained
in Section 2.52.020 of the TMC.
Holidays: Holidays shall be provided as contained in Section 2.52.030 of the TMC. Regular
part -time employees shall be entitled to benefits on a pro -rata basis.
Sick Leave: Sick leave shall be provided as contained in Section 2.52.040 of the TMC. Regular
part -time employees shall be entitled to benefits on a pro -rata basis.
Medical Insurance: The City shall pay 100% of the 2013 premium for regular full -time
employees and their dependents under the City of Tukwila self - insured medical/ dental plan.
Premium increases above 8% per year shall result in a modified plan document to cover the
additional cost above 8 %, or a premium shall be implemented for the difference, at the City's
discretion. The City reserves the right to select all medical plans and providers. Regular part -
time employees shall be entitled to benefits on a pro -rata basis. Employees who choose
coverage under the Group Health Cooperative plan shall pay the difference between the City of
Tukwila plan full - family rate and the rate charged to them by Group Health.
Dental Insurance: The City shall provide 100% of the 2013 premium for the regular full -time
employees and all dependents under the City of Tukwila self - insured medical /dental plan for
dental coverage. Regular part -time employees shall be entitled to the same benefits on a pro -
rata basis.
Life Insurance: For regular full -time employees, the City shall pay the premium for Plan C
(Multiple of annual earnings) or similar group life and accidental death and dismemberment
insurance policy. Said plan shall be at 100% of annual earnings rounded up to the next $1,000.
Regular part -time employees that work at least 20 hours per week shall be entitled to benefits
on a pro -rata basis (per insurance program requirements).
Vision/Optical: To non - represented regular full -time employees and their dependents at the
rate of $200 per person, to a maximum of $400 per family unit each year. Regular part -time
employees and their dependents shall be entitled to benefits on a pro -rata basis.
Disability Insurance: The City shall provide 100% of the premium for regular full -time
employees for a comprehensive long -term disability policy. Regular part -time employees that
work at least 20 hours per week shall be entitled to benefits on a pro -rata basis (per insurance
program requirements).
Health Reimbursement Arrangement/Voluntary Employee Benefit Association (HRA/VEBA):
VEBA benefits shall be provided as contained in Resolution No. 1445 and as amended.
9
Attachment B (Page 2 of 2)
Non - Represented Employee Benefits - 2013
Vacation: Following the sixth month of continuous employment, annual vacation leave of six
full days (each day is calculated at eight hours, regardless of schedule worked) shall be granted.
Thereafter, an additional day of annual leave shall accrue each month, up to a total of 12 days.
Three additional days of annual leave shall be granted on the employee's anniversary date after
the third, fourth and fifth years. After six years, the employee shall be granted one day per year
additional annual leave to a maximum of 24 days per year. The maximum number of accrued
hours is 384 or 48 days.
Years of Service
Vacation Accrual
Years of Service
Vacation Accrual
0 -1 years
12 days*
10 years
19 days
1 -2 years
12 days
11 years
20 days
3 -6 years
15 days
12 years
21 days
7 years
16 days
13 years
22 days
8 years
17 days
14 years
23 days
9 years
18 days
15 years
24 days (maximum)
*Six full days will be granted following the sixth month of continuous employment.
(Days accrue at eight hours, regardless of schedule worked.) Regular part -time
employees shall be entitled to benefits on a pro -rata basis.
Uniform Allowance: An annual uniform allowance of $350 shall be granted to the following
employees: Fire Chief, Assistant Fire Chief, Police Chief, Assistant Police Chief, and Records
Manager.
10
Attachment C
Longevity Pay Plan for Non - Represented Employees - 2013
The monthly longevity flat rates shall be as follows for regular full -time employees after the
completion of the number of years of full time employment with the City set forth below.
Regular part -time employees shall receive longevity on a pro -rata basis.
Completion of 5 years
$75
Completion of 10 years
$100
Completion of 15 years
$125
Completion of 20 years
$150
Completion of 25 years
$175
Completion of 30 years
$200
11
12
Attachment #1
Furloughs /wage concessions ended 12/31/12
100% of CPI -W June to June SeaTac Brem
No increase for 2013 and 2014 I
No increase for NR and Union employees
wage increase dependent on what is decided in the contracts - -still in negotiations I
(95% CPI SeaTacBrem) plus .8% increase and 3 days paid time off to catch up with AFSCME
Non -Rep Wage Action
unknown
City
Auburn
Bothell
'Federal Way
Kent
Kirkland
Lakewood*
Renton
SeaTac
*
to their Assessed Valuation.
data current as of 1/11/13
13
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TO:
City of Tukwila
Jim Haggerton, Mayor
INFORMATIONAL MEMORANDUM
Mayor Haggerton
Finance & Safety Committee
FROM: Peggy McCarthy, Finance Director
BY: Vicky Carlsen, Deputy Finance Director
DATE: January 30, 2013
SUBJECT: Local Improvement District #33 Update and Remaining Procedures
ISSUE
Discuss the timeline and process for finalizing the Local Improvement District assessment role
and issuing special assessment bonds.
BACKGROUND
On November 16, 2009, the Council adopted Ordinance No. 2260 ordering improvements for
the Southcenter area by establishing the formation of Local Improvement District (LID) #33
Tukwila Urban Center Access (Klickitat) Project.
The road improvement was substantially completed and an opening held in October 2011.
Since then, the final project costs have been determined and the final steps of assessing the
property owners and issuing the special assessment bonds can now be completed.
DISCUSSION
A proposed timeline and description of the process follows:
Date(s) Description Steps
February 19 Regular Meeting Approve project close -out.
February 20 Finance & Safety (1) Hearing Resolution — Present for discussion a Resolution
setting the time, date, and place of the assessment roll
hearing.
(2) Hearing Examiner Resolution — Present for discussion a
Resolution appointing the Hearing Examiner.
March 4 Regular Meeting Adopt the Hearing Resolution and Hearing Examiner
Resolution.
15
INFORMATIONAL MEMO
Page 2
March 27
Assessment Role Final assessment roll hearing conducted — objections are
Hearing heard and considered with the eventual outcome of
overruling them or modifying the assessments.
Attendees at the hearing would include any property owners
in the LID, City appraisers, Public Works project staff, and a
clerk to handle exhibits and recording.
The timeline anticipates that the Hearing Examiner will be
able to rule on the assessment role within a few days at
most.
Note: If any assessments are increased and the City
chooses to approve the increases to property owners, a new
hearing must be set and publication and notice to those
property owners affected must be done in the same manner
as for the original assessment roll hearing.
April 15 Regular Meeting Adopt the Ordinance confirming and levying the
assessments as finally approved.
May 3 Appeal period expires.
June 10 Prepayment period expires.
June 18 Finance & Safety (1) Bond Ordinance — Present for discussion an Ordinance
selling bonds for the LID.
(2) Guaranty Fund Ordinance — Present for discussion an
Ordinance establishing the guaranty fund.
June 24 C.O.W. Present for discussion an Ordinance selling bonds for the
LID.
July 1 Regular Meeting Adopt Bond Ordinance and Guaranty Fund Ordinance.
July 8 Issue bonds.
RECOMMENDATION
Information only.
W:1FIN Projects\Council Agenda Items120131Info Memo - LID Remaining Steps 1- 30- 13.docx
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TO:
City of Tukwila
Jim Haggerton, Mayor
INFORMATIONAL MEMORANDUM
Mayor Haggerton
Finance & Safety Committee
FROM: Peggy McCarthy, Finance Director
DATE: January 30, 2013
SUBJECT: Sewer Fund Analysis
ISSUE
Review the financial status of the Sewer Fund to determine adequacy for financing capital
projects and meeting the Reserve Policy requirements over the 2013-2018 six year financial
planning period. Consider options for enhancing the fund, including reducing or eliminating the
interfund utility tax, should the financial position appear insufficient to meet these plans and
requirements.
BACKGROUND
At the budget workshop on October 11, 2012 discussion was held regarding the Sewer Fund
and the risk that the targeted reserve balance was not being met as presented in Attachment E
of the draft 2013-2018 Capital Improvement Program (CIP). Additional discussion was held at
the Council meeting on November 13, 2012 and it was determined that a review of the Sewer
Fund would be done early in the first quarter of 2013.
DISCUSSION
Financial Sustainability. Based on preliminary 2012 financial data and as demonstrated in the
revised and updated Attachment E schedules attached to this memorandum, the Sewer Fund
appears able to finance planned capital projects and meet reserve requirements under the
existing financial structure over the 6-year CIP planning period.
Using working capital (a) (current assets less current liabilities) as an indicator of liquidity, the
Attachment E presented in Schedule 1 was revised to show a beginning working capital balance
of $1.5 million (line 18), an amount equal to the preliminary ending working capital balance for
2012. By making this change and leaving the remainder of Attachment E as it was presented in
the CIP, a positive working capital balance results (line 19) for each of the years in the planning
period indicating that, based on the structure and assumptions incorporated into the Attachment
E financial model, the fund will be able to afford the planned capital projects and meet its
operating liquidity needs.
The Reserve Policy requires attainment of a 20% minimum unrestricted fund balance by 2014.
For the Sewer fund, the difference between the working capital balance and the unrestricted
fund balance is attributable mostly to the sewer payment plan receivable, a noncurrent asset.
Attachment E was revised in Schedule 2 to reflect an updated beginning 2013 fund balance of
17
INFORMATIONAL MEMO
Page 2
$1.9 million (line 18), an amount equal to the preliminary 2012 year end fund balance. By
making this change and leaving the remainder of Attachment E as it was presented in the CIP,
the fund balance reserve requirements (lines 21 and 22) are shown to be met over the period.
For reference, the Attachment E that was presented in the CIP is included as Schedule 3.
Interfund Utility Tax. Additionally, at the meetings referenced above, there was discussion
regarding the interfund utility tax and whether it should be reduced or eliminated. Current
legislation calls for the tax to sunset in 2015; however, the current Attachment E includes the tax
through 2018. It is suggested that a review of the interfund utility tax policy coincide with the
biennial budget amendment process that will take place in the 3rd quarter of 2013.
RECOMMENDATION
Information only. The Sewer Fund financial status and the interfund utility tax policy will be
reviewed in conjunction with the biennial budget amendment process in the 3rd quarter of 2013.
ATTACHMENTS
Schedule 1 - Attachment E as revised for updated Working Capital beginning 2013 balance
Schedule 2 - Attachment E as revised for updated Fund beginning 2013 balance
Schedule 3 - Attachment E as published in the 2013-2018 Capital Improvement Program
(a) Working Capital means "Net liquid assets computed by deducting current liabilities from current
assets. The amount of working capital is a measure of a business's ability to meet its short-term
obligations; or stated in a different way, the cash available for day-to-day operations of an organization".
Source -- Business Dictionary. corn.
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5
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8
9
10
11
12
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ATTACHMENT E
City of Tukwila
SEWER ENTERPRISE FUND
2013 - 2018 Analysis in 000's
REVENUES
2013 2014 2015 2016 2017 2018
Totals
Monthly Sewer Charges
King County Metro Sewer (1)
Regular City Sewer (2)
Subtotal Sewer Revenue
Other Misc. Revenue
Grant /Bonds /PWTF
Sewer Connection Fees (3)
Total Revenues
EXPENDITURES
Sewer Operations & Maintenance
King County Metro Sewer (4)
Regular City Sewer (5)
Debt Service (6)
Interfund Utility Tax (7) 10%
Engineering Labor (9)
Subtotal
Sewer Capital - CIP Program
Total Expenditures
+20% +20% +10% +15% +10% +15
3,749 3,749 4,161 4,161 4,577 4,577 24,974
1,886 2,169 2,342 2,647 2,859 3,230 15,133
5,635 5,918 6,503 6,808 7,436 7,807 40,107
150 150 160 180 200 210 1,050
750 458 1,756 1,757 - 750 5,471
120 120 125 125 100 100 690
6,655 6,646 8,544 8,870 7,736 8,867 47,318
3,749 3,749 4,161 4,161 4,577 4,577 24,974
987 1,012 1,036 1,067 1,099 1,132 6,333
355 354 392 391 709 710 2,911
579 609 666 699 764 802 4,118
74 77 78 80 83 85 477
5,744 5,801 6,333 6,398 7,232 7,306 38,813
1,420 883 1,831 1,832 500 1,075 7,541
7,164 6,684 8,164 8,230 7,732 8,381 46,354
ING CAP
TAL
tal
Change in Working Capi
Beginning Working Capital
Ending Working Capital
509 (38) 380 640 4
992 953 1,33
992
487
,974 1,978
974 1,978 2,464
9
,500
2,464
(a) Working Capital means "Net liquid assets computed by deducting current liabilities from current assets. The amount of
working capital is a measure of a business's ability to meet its short -term obligations; or stated in a different way, the cash
available for day -to -day operations of an organization ". Source -- Business Dictionary. corn.
1/30/2013 9
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6
7
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9
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ATTACHMENT E
City of Tukwila
SEWER ENTERPRISE FUND
2013 - 2018 Analysis in 000's
REVENUES
2013 2014 2015 2016 2017 2018 Totals
Monthly Sewer Charges
King County Metro Sewer (1)
Regular City Sewer (2)
Subtotal Sewer Revenue
Other Misc. Revenue
Grant /Bonds / PWTF
Sewer Connection Fees (3)
Total Revenues
EXPENDITURES
Sewer Operations & Maintenance
King County Metro Sewer (4)
Regular City Sewer (5)
Debt Service (6)
Interfund Utility Tax (7) 10%
Engineering Labor (9)
Subtotal
Sewer Capital - CIP Program
Total Expenditures
+20% +20% +10% +15% +10% +15%
3,749 3,749 4,161 4,161 4,577 4,577
1,886 2,169 2,342 2,647 2,859 3,230
5,635 5,918 6,503 6,808 7,436 7,807
150 150 160 180 200 210
750 458 1,756 1,757 750
120 120 125 125 100 100
6,655 6,646 8,544 8,870 7,736 8,867
24,974
15,133
40,107
1,050
5,471
690
47,318
3,749 3,749 4,161 4,161 4,577 4,577 24,974
987 1,012 1,036 1,067 1,099 1,132 6,333
355 354 392 391 709 710 2,911
579 609 666 699 764 802 4,118
74 77 78 80 83 85 477
5,744 5,801 6,333 6,398 7,232 7,3061 38,813
1,420 883 1,831 1,832 500 1,075 i 7,541
7,164 6,684 8,164 8,230 7,732 8,381 46,354
Change'
Bez~g Fund Balance
alance
Endii
Fund Bc
Reserves
tinreserve
509 {38) 380 640 4 487
78
X92 1,353 1,733 2,374 2
92
5
733 2,374 2,
7
2;864
fee Component
of revenue
(a) Fund balance equals working capital plus non current portion of the sewer payment plan notes receiveable and
other noncurrent assets.
Annual reserve balance requirement equals 20% of the prior year operating revenues.
1/30/2013 2
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4
5
6
7
8
9
10
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12
13
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15
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;cr
as publish cl in the
2013 - 2#318;0 ip tal
Pr
ATTACHMENT E
City of Tukwila
SEWER ENTERPRISE FUND
2013 - 2018 Analysis in 000's
REVENUES
2013 2014 2015 2016 2017 2018 Totals
Monthly Sewer Charges
King County Metro Sewer (1) 3,749 3,749 4,161 4,161 4,577 4,577 24,974
Regular City Sewer (2) 1,886 2,169 2,342 2,647 2,859 3,230 j 15,133
Subtotal Sewer Revenue 5,635 5,918 6,503 6,808 7,436 7,807 40,107
Other Misc. Revenue 150 150 160 180 200 210 1,050
Grant /Bonds /PWTF 750 458 1,756 1,757 750 5,471
Sewer Connection Fees (3) 120 120 125 125 100 100 690
Total Revenues 6,655 6,646 8,544 8,870 7,736 8,867 47,318
+20, +20% +10% +15% +10% +15%
EXPENDITURES
Sewer Operations & Maintenance
King County Metro Sewer (4)
Regular City Sewer (5)
Debt Service (6)
Interfund Utility Tax (7) 10%
Engineering Labor (9)
Subtotal
Sewer Capital - CIP Program
Total Expenditures
FUND BALANCE
17 Change in Fund Balance (a)
18 Beginning Fund Balance
19 Ending Fund Balance
20
21
22
23
3,749 3,749 4,161 4,161 4,577 4,577 24,974
987 1,012 1,036 1,067 1,099 1,132 6,333
355 354 392 391 709 710 2,911
579 609 666 699 764 802 4,118
74 77 78 80 83 85 477
5,744 5,801 6,333 6,398 7,232 7,306 38,813
1,420 883 1,831 1,832 500 1,075 7,541
7,164 6,684 8,164 8,230 7,732 8,381 46,354
(509) (38) 380 640 4 487 964
1,100 592 553 933 1,574 1,578 1,100
592 553 933 1,574 1,578 2,064 2,064
Fund Balance Componen
Reserved (b)20% of revenue
Unrese.
................
ing Bai
Lc+
9,
74 1,578
If the Ending Fund Balance (Accumulated Totals listed above) goes negative, an interfund loan
would be requested and an emergency rate increase may be considered.
(a) Reserve fund balance requirement is based on fund balance and not working capital. Attachment has been
updated to reflect fund balance rather than working capital. Estimated 2013 working capital is estimated to be
approximately $1,800.
(b) Annual reserve balance requirement equals 20% of the prior year operating revenues.
1/30/2013 23
24