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Home My WebLink AboutFS 2013-06-18 COMPLETE AGENDA PACKETCity of Tukwila Finance and Safety Committee O Dennis Robertson, Chair O Verna Seal O De'Sean Quinn AGENDA TUESDAY, JUNE 18, 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 L. Humphrey Item Recommended Action Page 1. PRESENTATION(S) 2. BUSINESS AGENDA a. 2013 1st Quarter sales tax and miscellaneous revenue report. a. Information only. Pg.1 Peggy McCarthy, Finance Director b. Options for enhancing revenue. b. Information only. Pg.7 Peggy McCarthy, Finance Director c. Golf Course Fund analysis. c. Information only. Pg.9 Peggy McCarthy, Finance Director d. Review of Finance and Safety Committee Work Plan. d. Information only. Pg.25 Peggy McCarthy, Finance Director 3. ANNOUNCEMENTS 4. MISCELLANEOUS Next Scheduled Meeting: Tuesday, July 2, 2013 SThe 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. TO: City of Tukwila Jim Haggerton, Mayor INFORMATIONAL MEMORANDUM Mayor Haggerton Finance and Safety Committee FROM: Peggy McCarthy, Finance Director BY: Jennifer Ferrer -Santa Ines, Senior Fiscal Coordinator DATE: June 11, 2013 SUBJECT: Sales Tax and Miscellaneous Revenue Report — 1st Quarter 2013 Schedule I - Retail Sales Tax in 1.000's 2012 2013 Variance -- Month -- Collected Recd New Other I Total Construction Industries I New I Other Total Construction I Industries New Construction I Other Industries I Total Amount % I Amount Jan Feb Mar Mar Apr May $ 85 I $ 944 1 $ 1,029 63 I 1,036 I 1,099 48 ; 1,174 : 1,222 76 1 $ 1,038 $ 1,114 77 1,127 1,204 86 ; 1,191 , 1,277 (9) 14 38 Amount % 94 10 %1 $ 85 91 9 %I 105 17 1 %; 55 8% 10% 5% Tota 154' I' 39'`x1- 3,35 BUDGETED ANNUAL SALES TAX REVENUE 14,629 % BUDGET 25% Total sales tax collections for the first quarter were $245K above the same quarter in the previous year. New construction sales tax collection for first quarter was 43K higher compared to the same quarter in the previous year resulting in 22% increase. Contributing to this increase are existing tenant improvements that are ongoing. As of March 315t, the City has collected $275,856 in sales tax mitigation, which is 24% of the annual mitigation budget. 1 INFORMATIONAL MEMO Page 2 Below is a graph of businesses by type of industry showing overall change from first quarter 2012 revenue receipts to first quarter 2013. 25.0% 20.0% 10.0% 5.0% 0.0% -5.0% -10.0% -15.0% • f- -20.0% .. -25.0% _$43;35ff Construction % Change YTD by Category* $43,296 Retail Trade $48,879 Services $(2,946) Whist Trade $(8,523) Manufacturing $(12,717) Automotive $(2,341) .............. ............................... Transp /Whsng `Graph excludes miscellaneous category, which includes $135,574 in YTD change The miscellaneous category include activities from unclassifiable establishments. Additional explanation causing the large variance is explained in the next section. W:\FIN Projects\Sales Tax Information1201311nfo Memo Sales Tax- Q1- JUNE2013.docx 2 INFORMATIONAL MEMO Page 3 Schedule II shows the year -to -date sales tax from the top ten industry classifications. Non - classifiable establishments had the highest year over year increase at $136,224 followed by Construction of Buildings with an increase of $60,891 or 60 %, primarily due to tenant improvement work. Trust type organizations that are not assigned a specific NAICS code are also reported as nonclassifiable establishments. These trusts have generated $137,000 in sales tax receipts in the first quarter. Schedule II Group Name YTD Current YTD Prior Dollar Diff. Diff. * 452 General Merchandise Stores * 448 Clothing and Accessories * 722 Food Services, Drinking Places * 443 Electronics and Appliances * 423 Wholesale Trade, Durable Goods * 453 Miscellaneous Store Retailers 236 Construction of Buildings 999 Nonclassifiable Establishments * 441 Motor Vehicle and Parts Dealer * 451 Sporting Goods, Hobby, Books * Mitigated NAICS Code $ 466,670 $ 447,896 $ 358,380 $ 219,582 $ 211,486 $ 165,322 $ 162,910 $ 144,238 $ 140,120 $ 128,975 $ 415,038 $ 434,693 $ 358,354 $ 312,511 $ 213,087 $ 136,755 $ 102,019 $ 8,015 $ 153,610 $ 129,319 $ 51,632 12.44% $ 13,203 3.04% $ 26 0.01% $ (92,929) - 29.74% $ (1,602) - 0.75% $ 28,568 20.89% $ 60,891 59.69% $ 136,224 1699.68% $ (13,490) - 8,78% $ (344) - 0.27% Schedule III shows the ten largest declines in sales tax revenue for industries with over $10,000 collected year -to -date. Gross sales from two large electronic retailers in the City are 52% lower compared to the previous year. Schedule Ill Group Name YTD Current YTD Prior * 443 Electronics and Appliances 238 Specialty Trade Contractors * 441 Motor Vehicle and Parts Dealer 518 Internet Service Providers 541 Professional, Scientific, Tech 332 Fabricated Metal Product Manuf 561 Administrative and Support Svc * 334 Computer and Electronic Produc 721 Accommodation 926 Economic Programs Admin * Mitigated NAICS Code $ 219,582 $ 68,059 $ 140,120 $ 5,273 $ 36,234 $ 5,795 $ 28,451 $ 1,156 $ 102,548 $ 8,934.72 W: \FIN Proiects\Sales Tax Information \2013\Info Memo Sales Tax- Q1- JUNE2013.docx $ 312,511 $ 84,429 $ 153,610 $ 14,682 $ 44,215 $ 13,391 $ 33,557 $ 5,594 $ 106,464 $ 12,027.29 Dollar Diff. Diff. $ (92,929) - 29.74% $ (16,371) - 19.39% $ (13,490) -8.78% $ (9,409) - 64.09% $ (7,981) - 18.05% $ (7,595) - 56.72% $ (5,106) - 15.21% $ (4,438) - 79.34% $ (3,916) -3.68% $ (3,093) -25.71% 3 INFORMATIONAL MEMO Page 4 Below is Schedule IV which shows quarterly gambling tax earned for last year, and the current year to date. Schedule IV - Gambling Tax (a) (c) 2013 Sales 2012 2013 Prorated Quarter Actual Actual Budget INCREASE (DECREASE) 2013 to 2012 Actuals 2013 Actuals to 2013 Budget Amount % Amount Q1 $ 465,494 $ 557,272 $ 509,569 $ 91,778 19.72% $ 47,703 9.36% All existing establishments remitted their gambling taxes in full for first quarter. Compared to 2012 first quarter, the City has collected approximately 20% more in gambling receipts primarily due to increasing gambling receipts. Schedule V shows monthly admission tax receipts for the prior year and current year to date. Schedule V - Admissions Tax (b) (c) 2013 Sales 2012 2013 Prorated Quarter Actual Actual Budget INCREASE (DECREASE) 2013 to 2012 Actuals 2013 Actuals to 2013 Budget Amount % Amount Jan $ 34,787 $ 38,391 $ 45,833 Feb 38,212 32,962 45,833 Mar 49,479 39,901 45,834 Q1 Totals $ 122,478 $ 111,254 $ 137,500 $ 3,604 (5,250) (9,578) $ (11,224) 10.36% $ (7,442) - 13.74% (12,871) - 19.36% (5,933) -9.16% $ (26,246) - 16.24% - 28.08% - 12.95% - 19.09% Admission tax receipts are currently 19% below budget for the year, and about 9% below prior year actual receipts. One establishment has not paid taxes on January sales. (a) (b) (c) Gambling tax currently includes card games, punch boards, pull tabs, and amusement games. Excludes golf course admissions tax. Actuals reflected in Schedules IV and V are amounts earned in first quarter 2013. These differ from amounts reported in the 1st Qtr Financial Report, which reflect amounts received in first quarter. Attachments • Sales Tax Summary W:1FIN Projects\Sales Tax Information120131Info Memo Sales Tax- Q1- JUNE2013.docx 4 1s Quarfie SALES TAX SUMMARY 2013 (Received in March 2013 - May 2013) NAICS CONSTRUCTION 12 TOTAL 236 Construction of Buildings 539,907 237 Heavy & Civil Construction 61,598 238 Specialty Trade Contractors 359,935 TOTAL CONSTRUCTION $ 961,440 $ Overall Construction Change from Previous Year 12 YTD 102,019 9,567 84,429 196,015 $ YTD 162,910 8,406 68,059 239,374 $43,358 YTD % Diff 59.7% -12.1% -19.4% NAICS AUTOMOTIVE 12 TOTAL 12 YTD 1 D YTO % Diff 22.1% 441' Motor Vehicle & Parts Dealer 621,635 153,610 140,120 -8.8% 447* Gasoline Stations 68,570 15,586 16,359 5.0% NAICS TOTAL AUTOMOTIVE $ 690,204 $ Overall Automotive Change from Previous Year RETAIL TRADE 12 TOTAL 169,196 $ 12YTD 156,479 ($12,717) -7.5% 13 YTO % Diff YTD MANUFACTURING 11 TOTAL 11 YTD 12 YTO % Diff 442* Furniture & Home Furnishings 390,277 89,074 95,716 7.5% 443* Electronics & Appliances 1,146,203 312,511 21%5 -29.7% 311 Food Manufacturing 5,093 925 1,494 61.6% 312 Beverage & Tobacco Products 1,302 783 1,402 79.0% 313 Textile Mills 473 31 124 293.9% 314 Textile Product Mills 11,796 3,004 2,754 -8.3% 315 Apparel Manufacturing 458 106 47 -55.9% 316 Leather & Allied Products 0 0 1 #DIV /0! 444* Building Material & Garden 516,862 105,701 118,008 11.6% 445* Food & Beverage Stores 157,235 28,371 47,886 68.8% 446* Heath & Personal Care 195,547 45,923 48,728 6.1% 448* Clothing & Accessories 2,089,897 434,693 447,896 3.0% 451* Sporting Goods, Hobby, Books 588,019 129,319 128,975 -0.3% 452* General Merchandise Stores 2,000,865 415,038 466,670 12.4% 321* Wood Product Manufacturing 2,678 219 482 120.2% 453* Miscellaneous Store Retailers 599,192 136,755 165,322 20.9% 322* Paper Manufacturing 23,817 6,431 6,295 -2.1% 454* Nonstore Retailers 163,934 36,838 38,735 5.2% 323* Printing & Related Support 33,732 8,044 7,386 -8.2% TOTAL RETAIL TRADE $ 7,848,030 $ 1,734,223 $ 1,777,519 324 Petroleum & Coal Products 325 Chemical Manufacturing 326 Plastic & Rubber Products 5 5,997 1,627 2 1,296 191 4 ,307 406 58.8% 0.9% 636.8% 327* Nonmetallic Mineral Products 5,388 1,278 ,196 -6.4% 331 Primary Metal Manufacturing 332 Fabricated Metal Mfg Products 333 Machinery Manufacturing 334* Computer & Electronic Products 335 Electric Equipment, Appliances 336 Transportation Equipment Mfg 337* Fumilure & Related Products 339* Miscellaneous Manufacturing 139 19,444 2,802 41 13,391 791 6 5,795 1,409 -85.8% -56.7% 78.2% 18,241 5,594 1,156 -79.3% 1,141 264,570 9,119 13,701 71 54,108 2,584' 2,686 101,575 TOTAL MANUFACTURING $ 421,524 $ Overall Manufacturing Change from Previous Year TRANSPORTATION & WAREHOUSING 481 Air Transportation 482 Rail Transportation 484 Truck Transportation 485 Transit and Ground Passengers 487 Scenic and Sightseeing Tran 488 Transportation Support 491 Postal Services 492 Couriers & Messengers 493' Warehousing & Storage 12 TOTAL 5 2,818 5,528 1,264 1,136 35,239 227 254 207 55,116 190.7% 1.9% 2,497 -3.4% 2,967 10.5% 12 YTO 4 39 466 811 356 9,155 0 '- $r 93,052 ($8,523) -8.4% 13 YTD 0 472 1,194 132 144 6,387 115 62 YTO % Diff 0.0% 1096.4% 156.5% -83.7% 0.0% -30.2% 0.0% 1183.7% Overall General Retail Change from Previous Year SERVICES 983 213 199 -6.3% TOTAL TRANSP & WHSING $ 47,454 $ Overall Transportation Change from Previous Year WHOLESALE TRADE 12 TOTAL 11,049 $ 12 D " 8,707 ($2,341) -21.2% D YTO % Diff 423* Whls Trade - Durable Goods 945,497 213,087 211,486 -0.8% 424* Whls Trade - Nondurable Goods 131,084 28,002 26,493 -5.4% 425* Wholesale Electronic Markets 3,105 732 896 22.5% WHOLESALE TRADE TOTAL $ 1,079,686 $ Overall Wholesale Change from Previous Year Sales Tax Mitigation NAICS Codes 6/11/2013 01 241,821 238,875 ($2,946) -1.2% 51X Information 52X Finance & Insurance 53X Real Estate, Rental, Leasing 541 Professional, Scientific, Tech 551 Company Management 56X Admin, Supp, Remed Svcs 611 Educational Services 62X Health Care Social Assistance 71X Arts & Entertainment 12 TOTAL 511,718 88,697 448,360 251,831 937 145,227 60,357 81,829 135,779 12 YTO 113,239 18,328 86,857 44,215 2 35,401 16,262 20,384 26,274 $43,296 13 YTO 154,373 25,094 94,275 36,234 0 29,797 16,352 23,025 29,227 2.5% YTO % Diff 36.3% 36.9% 8.5% -18.1% - 100.0% -15.8% 0.6% 13.0% 11.2% 72X* Accommodation & Food Svcs 1,958,861 464,818 460,928 -0.8% 81X Other Services 92X Public Administration TOTAL SERVICES 201,648 52,206 $ 3,937,451 $ Overall Services Change from Previous Year MISCELLANEOUS 12 TOTAL 49,016 12,565 887,362 $ 000 Unknown 0 111 -115 Agriculture, Forestry, Fishing 330 211 -221 Mining & Utilities 1,850 999 Unclassifiable Establishments 54,529 MISCELLANEOUS TOTAL $ 56,709 $ Overall Miscellaneous Change from Previous Year 12 TOTAL 12 YTD 0 67 778 8,015 8,859 $ 12 YTO 52,699 14,236 13.3% 936,241 $48,879., 5.5% 7.5% 3YTD GRAND TOTALS $15,042,499 $3,350,100 YTO % Diff 0 #DIV/0! -35.3% -80.5% 1699.7% 43 151 144,238 144,433 $135,574 1530.3% 13 YTD $3,594,680 YTD % Diff Grand Total Change from Previous Year Grand Total Change from Previous Year - Without New Construction $244,580 7.30% $201,222 6.38% TUK Sales Tax Rpt 41- 2013x1sx 6 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: June 12, 2013 SUBJECT: Options for Enhancing Revenues ISSUE Research options for enhancing revenues. BACKGROUND At the January 14, 2013 City Council Committee of the Whole Councilmember Robertson, as Chair of the Finance and Safety Committee, distributed a draft of committee goals that included researching revenue increases and expenditure decreases. Various revenue options will be brought to committee for discussion and possible action. DISCUSSION The Finance department, in conjunction with other departments, will provide information on the following revenue options: increasing false alarm fees, creating a Transportation Benefit District (TBD), and charging for cleanup following motor vehicle accidents (MVA) on Interstates 5 and 405. Increasing false alarm fees: Finance will coordinate with both Police and Fire to determine the false alarm fee schedules. False alarm fees charged by surrounding jurisdictions and City false alarm statistics will be considered when determining what false alarm fees should be. Transportation Benefit District: We will provide information on what a TBD is, how they are formed, revenue options available within a TBD, as well as a list of other jurisdictions that have created TBDs and their revenue choices. TBDs have been discussed at the Transportation Committee. Efforts with this potential revenue stream will be coordinated with the Transportation Committee. Charging for clean -up following MVAs: Research for this revenue option will be coordinated with Fire and will explore all potential avenues for recovering costs related to MVAs, not only on interstates, but City streets as well. CONCLUSION Finance will provide estimates for each potential revenue source. Additional revenue sources will be explored later in the year, as time permits. RECOMMENDATION For Information Only. 7 8 TO: City of Tukwila Jim Haggerton, Mayor INFORMATIONAL MEMORANDUM Mayor Haggerton Finance & Safety Committee FROM: Peggy McCarthy, Finance Director DATE: June 18, 2013 SUBJECT: Golf Course Fund Analysis — Operations & Maintenance Costs and Indirect Cost Allocation ISSUE Provide golf course 2012 operations and maintenance cost detail; provide components of the 2013 budgeted indirect cost allocation charge; examine and consider the extent to which City resources could be redirected to other uses if the support services represented by the indirect cost allocation were not provided to the golf course. BACKGROUND Operations and Maintenance. An Updated Attachment G, (the golf course 6 -year financial forecast), was presented and discussed at the April 2, 2013 Finance and Safety Committee meeting. The attachment contained aggregated and rounded operation and maintenance costs of $1,336K. More information on these costs was requested. Indirect Cost Allocation. The indirect cost allocation charged to the golf course was also discussed at the April 2, 3013 meeting and information was requested on the components of the allocation and the extent to which resources could be saved or redirected if the support services represented by this cost allocation were no longer provided to the golf course. The indirect cost allocation is an overhead charge for support services provided to the golf course by the Mayor's office, the Finance, Human Resources, and Information Technology departments and the Public Works Facilities division. An indirect cost allocation model was developed in 2010 to identify and measure the overhead costs, institute a logical and equitable allocation method for charging this fee to the enterprise and other funds and to document the methodology. The model accumulates overhead costs into cost pools then allocates them based on factors selected to correlate closely with service usage. For example, costs generated by the Human Resource department are allocated based on the number of Full Time Equivalent (FTE) employees in the fund receiving the overhead services. A partial history of the golf course indirect cost allocation follows: Year Amount Allocation Basis 2009 Actual $ 12,635 Not specified 2010 Actual $ 13,140 Not specified 2011 Actual $ 221,515 Indirect cost allocation model 2012 Actual $ 15,160 Council decision 2013 Budget $ 192,081 Indirect cost allocation model 9 INFORMATIONAL MEMO Page 2 The 2013 budgeted cost allocation is based on 2011 actual costs and activity, then increased by an inflation factor to reflect the time lag and estimated cost increase during the lag period. The indirect cost allocation model is updated every two years to coincide with the biennial budget cycle. DISCUSSION Indirect Cost Allocation Components. The components and allocation factors of the 2013 golf course indirect cost allocation are listed on the attached schedule, "2013 Indirect Allocation Cost Components ". The schedule shows the three largest cost pool allocations as Public Works - Facilities at $46,388, Information Technology at $28,827 and Finance — Accounts Payable (AP) at $19,033. The pie chart titled "2013 Indirect Cost Allocation Components" further groups the allocation components and shows the largest departmental allocation as Public Works - Facilities at $46,388 followed by Finance - operations at $41,827. Facilities Costs Allocable to the Golf Course. The actual direct facilities costs attributable to the golf course for 2011 were $15,328 according to information provided by the Administrative Support Specialist for Fleet & Facilities. This amount is less than the $46,388 allocation generated by the allocation model. The difference in amounts is due to several factors but primarily to the inclusion in the facilities cost pool of expenditures that are not related to the golf course or to the overhead cost centers /departments. For example, costs to maintain and repair the fire stations and the community center and records center lease costs were included in the facilities cost pool. The model will be revised to adjust for this when it is updated. Allocation Factor Updates. If the allocation were updated, certain allocation factors would be reduced which would reduce the golf course allocation. The total FTE's would be reduced by .25 to remove the Park and Recreation Director's partial FTE allocation, the number of computers would be reduced by 1.25 to remove the Parks and Recreation Director's computer and a Parks Division computer and the square footage would be reduced by 280 square feet to remove the Foster Park restrooms from the allocation. Resource Savings and Redirection. If the golf course operated independent of the City, the City could save approximately $8,000 in property insurance and $20,000 in liability insurance. If the support services provided by the Mayor's office and other overhead departments were not provided to the golf course, savings in the form of increased capacity or redirected time and effort could be realized. For instance, City -wide storage capacity would increase if golf equipment were no longer stored in the maintenance building; time and effort formerly used to administer the golf program could be redirected — reduction in processing legislative agenda items (11 items out of 379), vendor payments (826 invoices out of 17,109), and other functional support such as payroll, banking and financial statement preparation and reporting, IT and Human resources support and facilities and custodial services would free up staff time for other City needs. Tracking Costs. To more precisely measure the time, effort and costs incurred on behalf of the golf course, labor and expenditures could be tracked using the project accounting system in a manner similar to the one used with the Tukwila Pool Metropolitan Park District. Under this system, expenditure transactions are assigned a project accounting (PA) number; then costs are aggregated by this identifying PA number to determine the cost to the City of providing administrative services. W:1FIN Projects\Council Agenda Items1201311nfo Memo - Golf Course ICA 6 -18 -13 a.docx 10 INFORMATIONAL MEMO Page 3 Operating and Maintenance Expenditures. The Golf Course Fund Revenue and Expenditure Schedule from the 2012 4th Quarter Financial Report is included as an attachment to this memorandum and lists the golf course operating and maintenance expenditures by expenditure type such as salaries, benefits, and supplies. The Expenditure Status Report generated by the EDEN accounting system is also attached and lists golf course expenditures by function and by type. These schedules provide the detail of the $1,336K aggregated operations and maintenance costs that were included in the Updated Attachment G schedule provided at the April 2, 2013 Finance and Safety Committee meeting. RECOMMENDATION Information only. ATTACHMENTS • Golf Course Fund, 2013 Indirect Allocation Components - schedule • Golf Course Fund, 2013 Indirect Allocation Components — chart • Updated Attachment G, as presented at the April 2, 2013 Finance and Safety Committee meeting • Golf Course Fund Revenue and Expenditure schedule from the 2012 4th Quarter Financial Report • Expenditure Status Report, Golf Course Fund 2012 W:\FIN Projects\Council Agenda Items1201311nfo Memo - Golf Course ICA 6 -18 -13 a.docx 11 12 City of Tukwila Golf Course Fund 2013 Indirect Allocation Cost Components Allocation /Overhead Cost Allocation "Factor City- wide, Golf Course Allocation 2013 Pool Allocation Allocation Before Budgeted Units. (a) Units (a) Inflator Allocation City Council Agenda items 379 11 (b) $ 12,125 $ 12,420 Mayor - Administration Total expenditures $1,985,302 16,985 17,398 (c) City Clerk - Legislative Agenda items s.ux)x>.art Information Technology Computers / laptops 342 8.25 28,143 28,827 (d) 379 11 6,658 6,820 Human Resources FTE's 330 10 18,210 18,653 (e) Finance - General Total expenditures $1,985,302 13,113 13,432 Finance - payroll FTE's 330 10 8,284 8,485 (e) Finance - AP Invoice transactions 17,109 826 18,581 19,033 Finance - State Auditor Total expenditures $100.9 M $1.98 M 857 878 Finance - General liability FTE's 330 10 10,906 11,171 (e), (f) Finance - Property Specifically identified Insurance property 8,017 8,212 (g) PW - Facilities Square footage 196,512 5757 SF 45,288 46,388 (h) IT - Telephone Telephone connection; 339 6 1,061 1,086 $ 188,228 $ 192,801 (a) Allocation factors are derived from 2011 activities and costs. The allocation model was updated in July 2012 based on these activity and costs; the resulting allocations were incorporated into the 2013 and 2014 biennial budget. (b) Because the allocation is based on data and costs from 2 years prior, an inflation factor is applied. The inflation factor used for the 2013 allocation was 2.43 %. (c) The allocation from the Mayor's department includes approximately $9,600 of salary and benefit costs for the Mayor, City Administrator, Executive Secretary and Administrative Secretary. The remaining $7,800 represents allocation of membership fees for Suburban Cities, AWC, Puget Sound Clean Air and other organizations; lobbying and other expenses. (d) Allocation factor of 8.25 computers /laptops includes .25 of the Park & Recreation Director's computer and 1 computer used by the Parks Division. When the allocation model is updated, these will be removed from the Golf Course allocation. (e) Allocation factor of 10 FTE's includes .25 pertaining to the Park & Rec Director; when the model is updated this will be removed. (f) Liability insurance is charged based on the number of worker hours. If 10 employees were removed from the liability insurance coverage, the City would save approximately $20,000 -- based on the 2013 rate of $.94 per worker hour and an annual estimate of 2000 work hours per FTE. (g) According to WCIA, property insurance for the City would be reduced by $8,000 if the golf course property were excluded from the premium. 13 (h) The allocation square footage is comprised of the following: Square Feet 50% of Maintenance 3,650 Golf storage shed 1,547 Golf course rest room 280 Foster Park restoom 280 This restroom is the responsibility of the Parks division and the square footage will be removed from the golf course allocation upon model Square footage for 5,757 The facilities cost pool includes charges that are not related to the golf course or the overhead departments and cost centers -- such as repair and maintenance on the fire stations and the Community Center, records center lease costs and other costs . These will be excluded upon the next ICA model update. Facility cost records maintained by the Fleet & Facilities Administrative Support Specialist indicate the direct cost of maintaining the golf course restroom, golf course shed and the maintenance building for 2011 are as follows: Direct Costs Labor Other Total Maintenance building: $ 15,433 $ 3,017 $ 18,450 Golf Course percentage 50% 50% 50% Golf course portion of 7,717 1,509 9,225 maintenance building costs Golf course shed & restroom 6,074 29 6,103 Total Direct Facilities Cos Allocable to Golf Course $ 13,791 $ 1,538 $ 15,328 14 2013 Golf Course Fund Indirect Cost Allocation Components PW - Facilities, $46,388 Finance - Insurance, $19,383 City Council, $12,420 Mayor - Administration, $24,218 Finance - operations, $41,827 Information Technology, $29,914 Human Resources, $18,653 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 16 UPDATED ATTACHMENT G City of Tukwila GOLF ENTERPRISE FUND 2013 - 2018 Analysis in 000's 24.1% Fund Balance Components: ACTUAL PROJECTED 6 Year Total REVENUES 2011 2012 2013 2014 2015 2016 2017 2018 Operating: 366 ! 371 Unreserved 502 447 398 479 Green Fees 913 1,002 974 1,020 1,024 1,075 1,079 1,133 6,305 Merchandise Sales 130 140 134 137 138 142 142 145 838 Power Cart Rentals 159 174 175 176 177 178 179 180 ! 1,065 Concession Proceeds 83 90 85 85 86 87 88 89 520 Other Revenue 19 42 24 24 25 26 26 27 152 Total Operating Revenue 1,304 1,448 1,392 1,442 1,450 1,508 1,514 1,574 8,880 General Fund Contribution 775 225 400 600 323 329 316 283 2,251 Total Revenues 2,079 1,673 1,792 2,042 1,773 1,837 1,830 1,857 11,131 EXPENDITURES 1 1,490 1,411 1,449 1,477 1,507 1,538 1,583 8,965 Operations & Maintenance 1236 Admission Tax 54 59 54 56 56 59 60 62 , 347 Indirect Cost Allocation 222 15 179 183 189 195 200 206 I 1,153 Debt Service 385 0 - - - - - - - Subtotal 2,151 1,410 1,644 1,688 1,722 1,761 1,798 1,851 10,465 Golf Capital - CIP Program 67 - 50 50 50 50 50 50 300 Total Expenditures 2,218 1,410 1,694 1,738 1,772 1,811 1,848 1,901 10,765 FUND BALANCE Change in Fund Balance (139) 263 98 304 1 26 (18) (44); 367 Beginning Balance 280 141 404 502 806 807 833 815 404 Ending Fund Balance 141 404 502 806 807 833 815 771 771 24.1% Fund Balance Components: Reserved (1') - 358 408 355 367 366 ! 371 Unreserved 502 447 398 479 448 405 399 Ending Fund Balance 141 404 502 806 807 833 815 771 ! 771 Net General Fund Subsidy 499 151 167 361 78 75 56 15 752 (b) Reserved fund balance is calculated at 20% of prior year operating revenue. 3/27/2013 City of Tukwila Foster Golf Course 411- Revenue and Expenditures As of December 31 2012 2012 of year expired 100.00% Annual Budget Actual Year -To -Date Variance '• % of Annual Budget Revenue General Revenue Excise Taxes $ 1,617 $ 3,531 $ 1,914 218.37% Total General Revenue 1,617 3,531 1,914 218.37% Charges for Services Sale of Merchandise 151,000 139,673 (11,327) 92.50% Greens Fees, Instruction 1,205,500 1,005,602 (199,898) 83.42% Total Charges for Services 1,356,500 1,145,274 (211,226) 84.43% Miscellaneous Revenue Investment Earnings 1,130 21,660 20,530 1916.82% Rents and Concessions 331,000 278,758 (52,242) 84.22% Other Misc Revenue - (494) (4941 0.00% Total Miscellaneous Revenue 332,130 299,924 (32,206) 90.30% Transfers In 225,000 225,000 100.00% Total Revenue 1,915,247 1,673,729 (241,518) 87.39% Expenditures 11 Salaries 686,142 590,738 (95,404) 86.10% 12 Extra Labor 133,900 102,784 (31,116) 76.76% 13 Overtime 6,885 1,211 (5,674) 17.58% 21 FICA 51,306 52,633 1,327 102.59% 23 PERS 61,449 48,185 (13,264) 78.41% 24 Industrial Insurance 15,565 16,568 1,003 106.44% 25 Medical, Dental, Life, Optical 123,977 102,586 (21,391) 82.75% 26 Unemployment Compensation 11,000 - (11,000) 0.00% 28 Uniform Clothing 1,164 941 (223) 80.85% 31 Office & Operating Supplies 98,908 81,522 (17,386) 82.42% 34 Items Purchased for Resale 130,500 95,484 (35,016) 73.17% 35 Small Tools & Minor Equipment 2,500 1,653 (847) 66.14% 41 Professional Services 10,000 5,830 (4,170) 58.30% 42 Communication 9,700 2,847 (6,853) 29.35% 43 Travel 1,250 127 (1,123) 10.19% 44 Advertising 7,000 3,936 (3,064) 56.23% 45 Operating Rentals & Leases 101,650 95,598 (6,052) 94.05% 46 Insurance 15,195 15,195 100.00% 47 Public Utility Services 64,765 46,956 (17,809) 72.50% 48 Repairs & Maintenance 36,000 31,739 (4,261) 88.17% 49 Miscellaneous 39,722 32,725 (6,997) 82.39% 53 Excise Taxes 6,000 6,203 203 103.38% 54 Interfund admissions tax 67,000 59,268 C (7,732) 88.46% 64 Capital Outlay 25,000 (25,000) 0.00% 80 Debt Service Principal 212,959 (212,959) 0.00% 81 Debt Service Interest 138,064 - (138,064) 0.00% Total Foster Golf Course Fund 2,057,601 1,394,730 (662,871) 67.78% Transfers Out / Indirect cost allocation:, 15,160 15,160 :,b; (0) 100.00/ Total Expenses 2,072,761 1,409,890 a (662,871) 68.02% Change in Fund Balance (157,514) 263,840 421,354 - 167.50% Beginning Fund Balance 52,831 140,550 87,719 266.04% Ending Fund Balance $ (104,683) $ 404,390 $ 509,073 - 386.30% Cash and investments $ 309,581 Total Expenses $ 1,409,890 a less Transfers Out (15,160), b less Interfund Admissions Tax (59,268) a Schedule 'G' O &M $ 1,335,462 •* Variance = Actual over (under) prorated budget Fund 411 17 18 expstat.rpt 06/12/2013 11:08: AM Periods: 0 through 14 411 FOSTER GOLF COURSE 00 Account Number 411.00.290 FUND BALANCES/WORKING CAPITAL 411.00.293 ESTIM ENDING WORKING CAPITAL 411.00.293.800 ESTIM ENDING WORKING CAPITAL 411.00.293.800.00.00 ESTIM ENDING WORKING CAPITAL Total ESTIM ENDING WORKING CAPITAL Total ESTIM ENDING WORKING CAPITAL 411.00.294 ACTUAL ENDING WORKING CAPITAL 411.00.294.800 ACTUAL ENDING WORKING CAPITAL Total ACTUAL ENDING WORKING CAPITAL 411.00.570 CULTURE AND RECREATION 411.00.576 PARK FACILITIES 411.00.576.630 DEPRECIATION 411.00.576.630.00.01 DEPRECIATION Total DEPRECIATION 411.00.576.680 OPERATIONS - GENERAL 411.00.576.680.11.00 SALARIES 411.00.576.680.12.00 EXTRA LABOR 411.00.576.680.13.00 OVERTIME Total SALARIES & WAGES 411.00.576.680.21.00 FICA 411.00.576.680.23.00 PERS CO Expenditure Status Report Page 1 City of Tukwila 01/01/2012 through 12/31/2012 Bold and shaded numbers represent Operations and Maintenance expenditures. Adjusted Year -to -date Year -to -date Prct Appropriation Expenditures Expenditures Encumbrances Balance Used - 104,683.00 - 104,683.00 - 104,683.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 413,847.00 92,700.00 1,147.00 507, 694.00 31,190.00 37,063.00 0.00 0.00 306,401.00 306,401.00 306,401.00 306,401.00 335,016.46 335,016.46 79,234.90 79,234.90 291.60 291.60 414,542.96 414,542.96 31,541.93 31,541.93 28,622.49 28,622.49 - 104,683.00 - 104,683.00 - 104,683.00 0.00 0.00 0.00 0.00 0.00 0.00 - 306,401.00 0.00 0.00 - 306,401.00 0.00 0.00 78,830.54 80.95 0.00 13,465.10 85.47 0.00 855.40 25.42 0.00 93,151.04 81.65 0.00 0.00 - 351.93 101.13 8,440.51 77.23 N O 411 00 FOSTER GOLF COURSE Account Number 411.00.576.680.24.00 INDUSTRIAL INSURANCE 411.00.576.680.25.00 MEDICAL,DENTAL,LIFE,OPTICAL 411.00.576.680.25.97 SELF - INSURED MEDICAL & DENTAL 411.00.576.680.26.00 UNEMPLOYMENT COMPENSATION 411.00.576.680.28.00 UNIFORM CLOTHING Total PERSONNEL BENEFITS 411.00.576.680.31.00 OFFICE & OPERATING SUPPLIES 411.00.576.680.31.02 GROUNDS MAINTENANCE 411.0 0.5 76.680.31.03 IRRIGATION 411.00.576.680.31.04 FERTILIZERS & MISC. CHEMICALS 411.00.576.680.31.90 CENTRAL SUPPLIES 411.00.576.680.35.00 SMALL TOOLS & MINOR EQUIPMENT Total SUPPLIES 411.00.576.680.41.00 PROFESSIONAL SERVICES 411.00.576.680.42.00 COMMUNICATION 411.00.576.680.43.00 TRAVEL 411.00.576.680.45.00 OPERATING RENTALS AND LEASES 411.00.576.680.45.94 EQUIPMENT RENTAL - REPLACEMENT 411.00.576.680.45.95 EQUIPMENT RENTAL - O & M 411.00.576.680.46.00 INSURANCE 411.00.576.680.47.00 PUBLIC UTILITY SERVICES 411.00.576.680.47.01 SSWM CHARGES 411.00.576.680.47.09 FOSTER GOLF MAINTENANCE BLDG 411.00.576.680.48.00 REPAIRS AND MAINTENANCE 411.00.576.680.48.01 TREE REMOVAL 411.00.576.680.48.03 IRRIGATION 411.00.576.680.49.00 MISCELLANEOUS 411.00.576.680.49.01 BLOOD BORNE PATHOGENS Total SERVICES 411.00.576.680.54.01 INTERFUND TAXES - ADMISSION TAXES Total INTERGVRNMNTL SVCS & INTERFUND PAYMENTS Adjusted Year -to -date Year -to -date Prct Appropriation Expenditures Expenditures Encumbrances Balance Used 12, 988.00 13,149.69 13,149.69 3,696.00 3,100.28 3,100.28 67,777.00 49,048.70 49,048.70 10,000.00 0.00 0.00 1,164.00 941.06 941.06 163,878.00 126,404.15 126,404.15 0.00 1,439.10 1,439.10 31,500.00 37,243.83 37,243.83 10, 000.00 3,131.51 3,131.51 42,000.00 35,404.80 35,404.80 1,908.00 0.00 0.00 2,500.00 1,653.41 1,653.41' 87,908.00 78,872.65 78,872.65 2,000.00 300.00 300.00 2,700.00 11.35 11.35 750.00 127.39 127.39` 3,500.00 2,049.68 2,049.68 50,150.00 48,045.96 48,045.96 47,000.00 42,780.04 42,780.04 15,195.00 15,195.00 15,195.00: 10,000.00 7,484.39 7,484.39 12,000.00 20,671.84 20,671.84 4,000.00 6,168.40 6,168.40 10,000.00 7,236.09 7,236.09 10,000.00 985.50 985.50 2,500.00 1,018.36 1,018.36 5,000.00 1,227.47 1,227.47 250.00 0.00 0.00 175, 045.00 153, 301.47 153,301.47' 67,000.00 59,268.04 59,268.04 67,000.00 59,268.04 59,268.04 0.00 - 161.69 101.24 0.00 595.72 83.88 0.00 18,728.30 72.37 0.00 10,000.00 0.00 0.00 222.94 80.85 0.00 37,473.85 77.13 0.00 - 1,439.10 0.00 0.00 - 5,743.83 118.23 0.00 6,868.49 31.32 0.00 6,595.20 84.30 0.00 1,908.00 0.00 0.00 846.59 66.14 0.00 9,035.35 89.72 0.00 1,700.00 15.00 0.00 2,688.65 0.42 0.00 622.61 16.99 0.00 1,450.32 58.56 0.00 2,104.04 95.80 0.00 4,219.96 91.02 0.00 0.00 100.00 0.00 2,515.61 74.84 0.00 - 8,671.84 172.27 0.00 - 2,168.40 154.21 0.00 2,763.91 72.36 0.00 9,014.50 9.86 0.00 1,481.64 40.73 0.00 3,772.53 24.55 0.00 250.00 0.00 0.00 21,743.53 87.58 0.00 0.00 7,731.96 88.46 7,731.96 88.46 411 FOSTER GOLF COURSE 00 Account Number Total OPERATIONS - GENERAL 411.00.576.681 PRO SHOP 411.00.576.681.11.00 SALARIES 411.00.576.681.12.00 EXTRA LABOR 411.00.576.681.13.00 OVERTIME Total SALARIES & WAGES 411.00.576.681.21.00 FICA 411.00.576.681.23.00 PERS 411.00.576.681.24.00 INDUSTRIAL INSURANCE 411.00.576.681.25.00 MEDICAL,DENTAL,LIFE,OPTICAL 411.00.576.681.25.97 SELF - INSURED MEDICAL & DENTAL 411.00.576.681.26.00 UNEMPLOYMENT COMPENSATION Total PERSONNEL BENEFITS 411.00.576.681.31.00 OFFICE & OPERATING SUPPLIES 411.00.576.681.31.01 BUILDING SUPPLIES 411.00.576.681.31.02 RENTAL SUPPLIES 411.00.576.681.31.04 REPAIR SUPPLIES 411.00.576.681.34.01 PRO SHOP SUPPLIES (RESALE) Total SUPPLIES 411.00.576.681.41.00 PROFESSIONAL SERVICES 411.00.576.681.42.00 COMMUNICATION 411.00.576.681.43.00 TRAVEL 411.00.576.681.44.00 ADVERTISING 411.00.576.681.45.00 OPERATING RENTALS & LEASES 411.00.576.681.47.00 PUBLIC UTILITY SERVICES 411.00.576.681.48.00 REPAIRS AND MAINTENANCE 411.00.576.681.49.00 MISCELLANEOUS 411.00.576.681.49.01 PRINTING 411.00.576.681.49.08 CREDIT CARD FEES Total SERVICES Adjusted Year -to -date Year -to -date Prct Appropriation Expenditures Expenditures Encumbrances Balance Used 1,001,525.00 832,389.27 832,389.27 0.00 169,135.73 83.11 272,295.00 41, 200.00 5,738.00 319,233.00 20,116.00 24, 386.00 2,577.00 2,456.00 50, 048.00 1,000.00 100, 583.00 2,000.00 7,000.00 2,500.00 2,000.00 130, 500.00 144,000.00 8,000.00 7,000.00 500.00 7,000.00 1,000.00 38, 765.00 13,500.00 5,000.00 3,000.00 26,472.00 110,237.00 255,721.45 255,721.45 23,549.47 23,549.47 919.12 919.12 280,190.04 280,190.04 21,091.05 21,091.05 19, 562.18 19,562.18 3,418.13 3,418.13 2,361.38 2,361.38 48,075.96 48,075.96 0.00 0.00 94,508.70 94,508.70 1,455.49 1,455.49 1,536.47 1,536.47 0.00 0.00 1,310.38 1,310.38 95,483.99 95,483.99 99,786.33 99,786.33 5,530.00 5,530.00 2,835.90 2,835.90 0.00 0.00 3,936.28 3,936.28 2,722.48 2,722.48 12,630.89 12,630.89 22,499.51 22,499.51 7,509.03 7,509.03 2,823.22 2,823.22 21,165.34 21,165.34 81,652.65 81,652.65 0.00 16,573.55 93.91 0.00 17,650.53 57.16 0.00 4,818.88 16.02 0.00 39,042.96 87.77 0.00 - 975.05 104.85 0.00 4,823.82 80.22 0.00 - 841.13 132.64 0.00 94.62 96.15 0.00 1,972.04 96.06 0.00 1,000.00 0.00 0.00 6,074.30 93.96 0.00 544.51 72.77 0.00 5,463.53 21.95 0.00 2,500.00 0.00 0.00 689.62 65.52 0.00 35,016.01 73.17 0.00 44,213.67 69.30 0.00 2,470.00 69.13 0.00 4,164.10 40.51 0.00 500.00 0.00 0.00 3,063.72 56.23 0.00 - 1,722.48 272.25 0.00 26,134.11 32.58 0.00 - 8,999.51 166.66 0.00 - 2,509.03 150.18 0.00 176.78 94.11 0.00 5,306.66 79.95 0.00 28,584.35 74.07 N N) 411 FOSTER GOLF COURSE 00 Account Number 411.00.576.681.53.00 EXT TAXES & OPERATING ASSMNTS Total INTERGVRNMNTL SVCS & INTERFUND PAYMENTS Total PRO SHOP 411.00.580 NONEXPENDITURES 411.00.582 REDEMPTION DEBT PRINCIPAL PROP 411.00.582.760 PARK FACILITIES 411.00.582.760.71.00 2003 LTGO BOND PRINCIPAL 411.00.582.760.75.00 CAPITAL LEASES AND INSTALLMENT PURCHASES Total DEBT SERVICE: PRINCIPAL 411.00.582.760.83.00 INTEREST ON CAPITAL LEASES Total DEBT SVC: INTEREST & REL COSTS 411.00.590 OTHER CHARACTER OF EXP. 411.00.592 INTREST & OTHER DEBT SVC COSTS 411.00.592.760 PARK FACILITIES 411.00.592.760.83.00 2003 LTGO BOND INTEREST Total PARK FACILITIES 411.00.592.810 AMORTIZATION OF DEBT PREMIUM (CR) 411.00.592.810.88.00 2003 LTGO BOND PREM AMORTIZATION Total AMORTIZATION OF DEBT PREMIUM (CR) 411.00.592.830 AMORTIZATION OF 2003 DEBT ISSUE COSTS 411.00.592.830.88.00 2003 LTGO BOND ISSUE COST AMORT Total AMORTIZATION OF 2003 DEBT ISSUE COSTS Total INTREST & OTHER DEBT SVC COSTS Adjusted Appropriation 6,000.00 6,000.00 680,053.00 Expenditures 6,202.72 6,202.72 562, 340.44 Year -to -date Year -to -date Expenditures Encumbrances 6,202.72 6,202.72 562,340.44 0.00 0.00 Prct Balance Used - 202.72 103.38 - 202.72 103.38 0.00 117,712.56 82.69 201,293.00 0.00 0.00 0.00 201,293.00 0.00 11,666.00 0.00 0.00 0.00 11,666.00 0.00 212,959.00 0.00 0.00 0.00 212,959.00 0.00 117.00 117.00 0.00 0.00 0.00 0.00 0.00 0.00 117.00 0.00 117.00 0.00 131,745.00 0.00 0.00 0.00 131,745.00 0.00 131,745.00 0.00 0.00 0.00 131,745.00 0.00 - 3,690.00 0.00 0.00 0.00 - 3,690.00 0.00 - 3,690.00 0.00 0.00 0.00 - 3,690.00 0.00 9,892.00 9,892.00 0.00 0.00 0.00 0.00 0.00 0.00 9,892.00 0.00 9,892.00 0.00 137,947.00 0.00 0.00 0.00 137,947.00 0.00 411 FOSTER GOLF COURSE 00 Account Number 411.00.594 CAPITAL EXPENDITURES 411.00.594.760 PARK FACILITIES Total SUPPLIES 411.00.594.760.63.05 TEES & GREENS Total CAPITAL EXPENDITURES 411.00.597 TRANSFERS -OUT 411.00.597.190 MISCELLANEOUS GENERAL GOVERNMT 411.00.597.190.00.00 TRANSFERS -OUT Total TRANSFERS -OUT Total Adjusted Year -to -date Year -to -date Prct Appropriation Expenditures Expenditures Encumbrances Balance Used 0.00 0.00 25,000.00 25,000.00 15,160.00 15,160.00 1, 968, 078.00 0.00 0.00 15,159.96 15,159.96 1, 716, 290.67 0.00 0.00 0.00 0.00 15,159.96 15,159.96 1,716,290.67 0.00 0.00 0.00 0.00 0.00 25,000.00 25,000.00 0.00 0.00 0.04 100.00 0.00 0.04 100.00 0.00 251,787.33 87.21 N 411 FOSTER GOLF COURSE 98 * ** Title Not Found * ** Account Number 411.98.590 OTHER CHARACTER OF EXP. 411.98.594 CAPITAL EXPENDITURES 411.98.594.760 PARK FACILITIES Total ***Title Not Found * ** Total FOSTER GOLF COURSE Grand Total Adjusted Year -to -date Year -to -date Prct Appropriation Expenditures Expenditures Encumbrances Balance Used 0.00 0.00 0.00 0.00 0.00 0.00 1,968,078.00 1,716,290.67 1,716,290.67 0.00 251,787.33 87.21 1,968,078.00 1,716,290.67 1,716,290.67 0.00 251,787.33 87.21 Page 6 TO: City of Tukwila Jim Haggerton, Mayor INFORMATIONAL MEMORANDUM Mayor Haggerton Finance & Safety Committee FROM: Peggy McCarthy, Finance Director DATE: June 18, 2013 SUBJECT: Finance and Safety Committee Work Plan ISSUE Review the Finance and Safety Committee Work Plan. BACKGROUND The work plan was developed in the first quarter of 2013 to guide committee activity. DISCUSSION Periodic review, discussion and revision of the plan will keep it relevant as new information becomes available and the year progresses. The current plan is attached. RECOMMENDATION Information only. ATTACHMENTS Finance and Safety Committee — 2013 Work Plan 25 26 INFORMATIONAL MEMO Page 2 Item provided by Committee Chair. W:12013 F &S \FS Work Plan 6 -18 -13 a.docx Plan Detail Timing Dept Item Plan Description rr / / 4/ r/rr A i.r,/ // / BUDGETED PLANS: Action and Discussion Items 1 Local Improvement District & Bond Issuance 1. Legislation of an administrative type 2. Ordinance approving assessment role 3. Ordinance approving issuance of bonds Q1, 2 & 3 Finance 2 Financial and other policies 1. Electronic devise usage policy 2. Reserve Policy 3. Debt Policy 4. Capital funding policy 5. Equipment replacement funding 6. Attachment A and CI P 7. Ethics Policy, Q3 Q2 &3 Finance/ IT /Legal 3 Revenue enhancement 1. Insurance company charge for police/fire accident support on l5 &1405 2. Transportation Benefit District 3. False alarm fee review, increase Q3 Finance/ Fire 5 6 Budget amendments GolfCoursefinancial review 1. Capital projects, CIP 2. Revenue adjustments 3. New or unbudgeted initiatives Q3 & 4 Finance 1. Cost reduction 2. Working capital sufficiency 3. Indirect cost allocation (ICA) affordability 4. Subsidy by General Fund - net amount with and without ICA 5. Marketing and management strategies Q2 Q3 Finance/ Park & Rec 7 Sewer Fund financial review 1. Sufficient working capital 2. Interfund utility tax Q3 Finance/ Public Works 8 Mandatory legislation not covered elsewhere in Plan 1. Property tax levy ordinance 2. Cap on property tax levy Q4 Finance 9 Compensation 1. Compensation study 2. Compensation goals and purpose statement at a 'high level' 3. Council roles and responsibility statement regarding employee compensation 4. Annual & union contract driven compensation processes and procedures 5. Temporary Judicial Support Associate Q2, Q3, Q4 HR / Court / Other 10 City facilities 1. Scoping, research and recommendations Q2 & 3 Public Works 11 Tourism Promotion Area, 01 & Q2 EconDev 12 Tukwila Village progress Q2 EconDev 13 Urban renewal holdings and Crime Reduction Initiatives 1. F&S provides oversight to the Administration 's plans for TIE crime reduction. EconDev/ Police Reports /Briefings Frequency 14 15 Investment report Sales Tax & Misc Revenue report Quarterly Quarterly Finance Finance Finance Finance Finance Finance 16 Financial Report, AttachmentA Quarterly Finance Finance Finance 17 18 Police Activity Report Fire Activity Report Quarterly Quarterly Police Fire Police Police Fire Fire / / ././ rr /rr //, ' .. / ~/rr rrrr NEW INITIATIVES /OTHER: 19 Expenditure reductions j Finance Item provided by Committee Chair. W:12013 F &S \FS Work Plan 6 -18 -13 a.docx