HomeMy WebLinkAboutSpecial 2013-08-28 Item 2 - 2nd Quarter Financial ReportPrepared By:
Peggy McCarthy & Vicky Carlsen
June 30, 2013
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Summary (Cash Basis)
City -wide, unreserved fund balances increased $3.1M the first half of 2013 from $39.8M at December 31,
2012 to $42.9M as of June 30, 2013. The enterprise funds reflected the largest change with a total increase
of $1.8M. Governmental funds increased by $1.3M, and the internal service funds decreased by $87K. Of
the governmental funds, the General Fund increased by $927K through June. General fund ongoing reve-
nues exceeded operating expenditures by $4.2M. Further discussion on the governmental funds and the
General Fund occurs on the following pages.
Through the end of June, excluding future changes to the budget, the City is on track to stay within the cur-
rent adopted budget.
The local economy is slowly improving. Inflation remains low at 1.4% and employment is up 3.6% in
King County from first quarter 2012 to first quarter 2013. The real estate market is improving with residen-
tial recovering well and commercial a bit slower. Recent real estate data show a 7.8% increase in housing
prices in Washington State. Commerce is good with a strong employment base and a more robust construc-
tion sector.
The City is participating in this recovery. Construction activity is up in both the residential and commercial
sectors for new construction, remodels and tenant improvements. Revenues from construction sales tax,
permits and plan review fees have increased year over year and in comparison with budget. Sewer connec-
tion fees total $202K for the 6 months far exceeding the $120K annual budget for these revenues.
Even though the revenue picture is looking brighter, the City continues to face budgetary pressures. The
new state budget reduces the amount of liquor tax revenues that will be shared with local governments. It
also eliminates low interest rate Public Works Trust fund loans. The City was relying on these loans for
two capital projects. Borrowing will be more expensive in the future because of this and due to rising inter-
est rates. Jail and certain other costs are also projected to increase.
As the economy recovers, the City will use this opportunity to restore reserves, ensure ongoing revenues
are sufficient to cover ongoing expenditures, and continue to support capital projects and initiatives.
Fund Balances -As of June 30, 2013
General Fund
Hotel/Motel Tax $719,908
Street _ •$1,092,109
Arterial Street t $883,444
Contingency -. $1,461,857
Fire Equip Reserve nu $892,996
Drug Seizure
Debt Service
Parks Acq
Facility Replacement
General Gov Improve
Fire Impact Fee
Water
Sewer
Foster Golf
Surface Water
Equipment Replacement
Self - Insurance
LEOFF Insurance $1,457,174
$1,099,615
$693,666
$402,515
$1,988,116
$3,148,430
$4,450,534
$4,643,690
$5,995,095
F
952,813
$1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000 000
Inside this issue:
Governmental Funds
2
General Fund Revenues
3
General Fund Expenditures
3
Enterprise and Internal Service Funds
4
Page 1 of 35
FUND BALANCES
CHANGE IN FUND BALANCE
CITY -WIDE
ACTUAL
- -- ACTUAL - - -
- -- BUDGET - --
YTD
12/31/2012 6/30/2013
YTD
YTD
VARIANCE
Governmental funds
$ 18,149,418 $ 19,481,781
$ 1,332,363
$ (1,008,066)
$ 2,340,429
Enterprise funds
11,011,318 12,830,542
1,819,224
(1,274,754)
3,093,978
Internal service funds
10,638,314 10,551,399
(86,915)
(459,194)
372,279
City -wide Total
$ 39,799,050 $ 42,863,722
$ 3,064,672
$ (2,742,013)
$ 5,806,685
Fund Balances -As of June 30, 2013
General Fund
Hotel/Motel Tax $719,908
Street _ •$1,092,109
Arterial Street t $883,444
Contingency -. $1,461,857
Fire Equip Reserve nu $892,996
Drug Seizure
Debt Service
Parks Acq
Facility Replacement
General Gov Improve
Fire Impact Fee
Water
Sewer
Foster Golf
Surface Water
Equipment Replacement
Self - Insurance
LEOFF Insurance $1,457,174
$1,099,615
$693,666
$402,515
$1,988,116
$3,148,430
$4,450,534
$4,643,690
$5,995,095
F
952,813
$1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000 000
Inside this issue:
Governmental Funds
2
General Fund Revenues
3
General Fund Expenditures
3
Enterprise and Internal Service Funds
4
Page 1 of 35
Governmental Funds
Governmental Funds
FUND BALANCES
REVENUES AND EXPENDITURES
ACTUAL
12/31/2012 6/30/2013
YTD Change
Revenues
Expenditures
Amount
%of Budget
Amount
%of Budget
000 - General Fund
$ 6,026,030 $ 6,952,813
$ 926,783
$28,139,668
47.28%
$27,212,886
46.97%
101 - Hotel /Motel Tax Fund
710,707 719,908
9,201
675,524
44.30%
666,324
40.47%
103 - Street Fund
1,046,771 1,092,109
45,338
127,338
15.18%
82,000
7.98%
104 - Arterial Street Fund
483,330 883,444
400,114
2,857,989
12.06%
2,457,875
10.42%
105 - Contingency Fund
1,460,454 1,461,857
1,403
1,403
0.09%
-
0.00%
107 - Fire Equip Cum Reserve
892,072 892,996
924
924
0.00%
-
0.00%
109 - Drug Seizure Fund
160,125 146,313
(13,812)
(9,101)
-9.48%
4,712
8.57%
2xx - Debt Service
3,012,381 3,148,430
136,049
735,362
20.48%
599,313
8.70%
301 - Parks Acq Fund
1,090,188 1,099,615
9,427
159,416
13.87%
149,988
13.37%
302 - Facility Replacement Fund
2,005,520 1,988,116
(17,404)
1,930
34.45%
19,334
3.28%
303 - General Gov Improvements
913,830 693,666
(220,164)
619
0.05%
220,783
15.17%
304 - Fire Impact Fee Fund
348,010 402,515
54,505
54,505
108.79%
-
0.00%
Total Governmental
$18,149,418 $19,481,781
$ 1,332,363
$32,745,578
35.09%
$31,413,214
32.95%
Governmental funds through June increased fund balances by
$1.3M. As of the end of June the general fund balance increased
$927K. Total revenues for the General Fund were $28.IM or
47.28% of budget compared to total expenditures of $27.2M or
46.97% of budget. Ongoing revenues exceed operating expendi-
tures by $4.2M. Highlights for the first quarter include:
General Fund
• Property tax revenue through June is at 53.67% of
budget and slightly ahead of 2012 at 53.21 %.
• Quarterly financial data is reported on a cash basis;
when revenues are received and expenditures paid.
Sales tax revenue includes collections for November
through April. November and December constitutes
the highest collection months. Additionally, sales tax
has exceeded expectations the last 5 months and are
$479K higher than collections for the same period last
year. Sales and Use Taxes are at 53.71% of budget.
• Revenue Generating Regulatory Licenses generated
$1.7M as licenses were renewed for 2013. Through
June, 94.99% of budget has been collected.
• Gambling excise taxes are at 53.88% of budget. In
2012, a casino was paying back taxes and penalties on
the amount owed. The casino is now current and only
current year activity is reflected for 2013.
• Charges for Services increased slightly for January
through June over last year. Revenue is at 46.96% of
budget.
• Plan check and review fees are at 64.68% of budget.
Both the number of permits issued as well as the value
of the permits exceed last year's 1st quarter.
Hotel/Motel— Tourism
• Hotel /Motel taxes are at 40.46% of budget. It is antici-
pated that revenue will increase during the summer
months when occupancy rates are typically higher.
Street Fund (Residential)
• The 3 major projects in this fund; 42nd Ave S Phase III,
Cascade View Safe Routes to School, and Thorndyke
Safe Routes to School and are currently in the design
phase.
Arterial Streets
• It is anticipated that bond proceeds for the Tukwila Urban
Center Access Project —Local Improvement District No.
33 will be received in the 4th quarter. Once funds have
been received, $8.5M is budgeted to be transferred to the
general fund.
Contingency
• Transfer from the general fund should occur upon receipt
of the LID bond proceeds.
Debt Service
• Subsidy payments from the federal government for the
City's Build America bonds have been reduced by 8.7%
due to sequestration.
2013 SECOND QUARTER FINANCIAL REPORT
Page 2 of 35
General Fund Revenues
General fund ongoing revenues collected through June of 2013
exceed 2012 January—June by $774K. Property taxes, sales and
use taxes, excise taxes, business licenses & permits, building
permits & fees, and miscellaneous revenue exceeded 2012 reve-
nues by $1.2M.
Included in total revenues is $1M bond proceeds for the MPD.
This was budgeted in 2012.
Sales tax mitigation revenue is included in the intergovernmental
revenue category. The State of Washington reduced payments
by 3.4% for the current fiscal year, which ends June 30, 2013. It
is anticipated that sales tax mitigation revenue will return to near
previous levels in the next fiscal year.
General fund expenditures through June 2013 are $27.2M or
46.97% of budget. Transfers out were $3.1M through June and
will continue to be made on an as needed basis during the year.
General Fund Expenditures
TOTALS BY CATEGORY -- DETAIL Q2 2012
Over /(Under)
% of Budget Q2 2013 % of Budget Prior Year
11 SALARIES 11,220,557
12 EXTRA LABOR 155,857
13 OVERTIME 678,067
15 HOLIDAY PAY -
21 FICA 713,053
22 LE O F F 326,401
23 P E RS 395,039
24 INDUSTRIAL INSURANCE 161,235
25 MEDICAL,DENTAL,LIFE,OPTICAL 2,246,280
26 UNEMPLOYMENT COMP 11,537
28 UNIFORM CLOTHING 791
31 OFFICE & OPERATING SUPPLIES 447,368
34 ITEMS FOR INVENT /RESALE 21,665
35 SMALL TOOLS & MINOR EQUIp 42,865
41 PROFESSIONAL SERVICES 799,295
42 COMMUNICATION 129,438
43 TRAVEL 51,380
44 ADVERTISING 11,442
45 OPERATING RENTALS & LEASES 1,022,350
46 INSURANCE 579,668
47 PUBLIC UTILITY SERVICES 627,324
48 REPAIRS & MAINTENANCE 255,213
49 MISCELLANEOUS 364,732
51 INTERGVRNMTL PROF SVCS 820,148
53 EXT TAXES & OPER ASSMNTS 37
63 OTHER IMPROVEMENTS
64 MACHINERY & EQUIP, OTHER 25,428
OPERATING EXPENDITURES 21,107,171
52 LOAN TO MPD
00 TRANSFERS OUT, HYDRANT RENT
Grand Totals
225,000
49,230
$21,381,401
47.88%
34.22%
49.24%
0.00%
50.38%
55.28%
38.67%
36.90%
43.93%
38.46%
7.50%
44.49%
152.57%
24.63%
33.02%
37.15%
42.18%
23.09%
47.59%
105.29%
44.61%
42.75%
40.06%
40.55%
0.00%
0.00%
8.48%
45.74%
$ 12,073,773
186,429
951,720
806
776,279
375,985
436,836
223,699
2,091,931
30,794
1,536
398,879
22,467
74,593
848,353
129,533
40,660
15,106
1,090,029
586,557
654,279
326,809
472,696
1,033,276
41
13,010
22,856,079
12.33% 1,250,000
50.00% 3,106,807
44.48% $ 27,212,886
49.50%
40.32%
67.02%
0.41%
53.16%
61.19%
45.17%
51.79%
48.22%
02.65%
15.25%
35.64%
55.72%
33.85%
32.57%
35.14%
33.72%
26.95%
48.82%
96.87%
44.89%
42.61%
31.11%
47.48%
0.00%
0.00%
2.87%
47.58%
$ 853,216
30,572
273,654
806
63,225
49,584
41,797
62,464
(154,349)
19,257
745
(48,488)
802
31,727
49,057
96
(10,720)
3,664
67,680
6,889
26,955
71,596
107,964
213,129
4
(12,418)
1,748,908
0.00% 1,025,000
31.40% 3,057,577
46.97% $ 5,831,485
2013 SECOND QUARTER FINANCIAL REPORT
Page 3 of 35
Revenue Sum m ary
Q2 2012
% of
Q2 2013
% of
Over /(Under)
General Fund
Actual
Budget
Actual
Budget
Prior Year
Property Taxes
$ 7,379,666
53.21%
$ 7,414,239
53.67%
$ 34,574
Sales and Use Taxes
7,739,031
51.43%
8,217,705
53.71%
478,674
Revenue Generating Regulatory License
1,720,437
87.11%
1,662,246
94.99%
(58,190)
Utility Taxes
2,137,961
44.17%
2,021,010
47.13%
(116,951)
Interfund Utility Tax
709,314
46.54%
785,832
52.88%
76,518
Excise Taxes
792,156
29.99%
1,130,015
53.88%
337,859
Bus Licenses, Franchise Fees, Permits
533,465
66.09%
577,990
74.86%
44,525
Building Permits and Fees
475,881
44.95%
624,281
57.54%
148,401
Intergovernmental Revenue
2,179,482
52.59%
1,993,172
41.43%
(186,310)
General Fund Misc
1,503,058
33.64%
1,665,521
47.65%
162,463
Indirect Cost Allocation
1,165,332
51.54%
1,017,843
50.00%
(147,489)
Total Ongoing Revenue
26,335,783
50.03%
27,109,854
53.23%
774,072
S ale of Bond Proceeds for M P D
-
0.00%
1 ,000,000
0.00%
1,000,000
M PD Payback of Loan
-
29,814
Transfers In
-
0.00%
-
0.00%
-
Total Revenue $26,335,783
49.01%
$28,139,668
47.28%
$ 1,774,072
General fund ongoing revenues collected through June of 2013
exceed 2012 January—June by $774K. Property taxes, sales and
use taxes, excise taxes, business licenses & permits, building
permits & fees, and miscellaneous revenue exceeded 2012 reve-
nues by $1.2M.
Included in total revenues is $1M bond proceeds for the MPD.
This was budgeted in 2012.
Sales tax mitigation revenue is included in the intergovernmental
revenue category. The State of Washington reduced payments
by 3.4% for the current fiscal year, which ends June 30, 2013. It
is anticipated that sales tax mitigation revenue will return to near
previous levels in the next fiscal year.
General fund expenditures through June 2013 are $27.2M or
46.97% of budget. Transfers out were $3.1M through June and
will continue to be made on an as needed basis during the year.
General Fund Expenditures
TOTALS BY CATEGORY -- DETAIL Q2 2012
Over /(Under)
% of Budget Q2 2013 % of Budget Prior Year
11 SALARIES 11,220,557
12 EXTRA LABOR 155,857
13 OVERTIME 678,067
15 HOLIDAY PAY -
21 FICA 713,053
22 LE O F F 326,401
23 P E RS 395,039
24 INDUSTRIAL INSURANCE 161,235
25 MEDICAL,DENTAL,LIFE,OPTICAL 2,246,280
26 UNEMPLOYMENT COMP 11,537
28 UNIFORM CLOTHING 791
31 OFFICE & OPERATING SUPPLIES 447,368
34 ITEMS FOR INVENT /RESALE 21,665
35 SMALL TOOLS & MINOR EQUIp 42,865
41 PROFESSIONAL SERVICES 799,295
42 COMMUNICATION 129,438
43 TRAVEL 51,380
44 ADVERTISING 11,442
45 OPERATING RENTALS & LEASES 1,022,350
46 INSURANCE 579,668
47 PUBLIC UTILITY SERVICES 627,324
48 REPAIRS & MAINTENANCE 255,213
49 MISCELLANEOUS 364,732
51 INTERGVRNMTL PROF SVCS 820,148
53 EXT TAXES & OPER ASSMNTS 37
63 OTHER IMPROVEMENTS
64 MACHINERY & EQUIP, OTHER 25,428
OPERATING EXPENDITURES 21,107,171
52 LOAN TO MPD
00 TRANSFERS OUT, HYDRANT RENT
Grand Totals
225,000
49,230
$21,381,401
47.88%
34.22%
49.24%
0.00%
50.38%
55.28%
38.67%
36.90%
43.93%
38.46%
7.50%
44.49%
152.57%
24.63%
33.02%
37.15%
42.18%
23.09%
47.59%
105.29%
44.61%
42.75%
40.06%
40.55%
0.00%
0.00%
8.48%
45.74%
$ 12,073,773
186,429
951,720
806
776,279
375,985
436,836
223,699
2,091,931
30,794
1,536
398,879
22,467
74,593
848,353
129,533
40,660
15,106
1,090,029
586,557
654,279
326,809
472,696
1,033,276
41
13,010
22,856,079
12.33% 1,250,000
50.00% 3,106,807
44.48% $ 27,212,886
49.50%
40.32%
67.02%
0.41%
53.16%
61.19%
45.17%
51.79%
48.22%
02.65%
15.25%
35.64%
55.72%
33.85%
32.57%
35.14%
33.72%
26.95%
48.82%
96.87%
44.89%
42.61%
31.11%
47.48%
0.00%
0.00%
2.87%
47.58%
$ 853,216
30,572
273,654
806
63,225
49,584
41,797
62,464
(154,349)
19,257
745
(48,488)
802
31,727
49,057
96
(10,720)
3,664
67,680
6,889
26,955
71,596
107,964
213,129
4
(12,418)
1,748,908
0.00% 1,025,000
31.40% 3,057,577
46.97% $ 5,831,485
2013 SECOND QUARTER FINANCIAL REPORT
Page 3 of 35
Enterprise Funds
ENTERPRISE
FUNDS
RW B6LPNCES
IEvBUJEs aDD BCRENSES
— ACTUAL —
12/31 /2012 6/30/2013
YTD Change
ReNienues
Expenses
Expenses
Pmount
%of Budgst
Amint
%of Budget
401 - Water Fund
$ 6,077,949 $ 5,995,095
$ (82,854)
$ 2,651,495
49.17%
$ 2,734,349
41.45%
402 - Sewer Fund
2,199,821 3,240,958
1,041,137
3,721,441
55.92%
2,680,304
37.41%
411 - Foster Golf Rind
404,390 506,876
102,486
864,324
48.24%
761,837
44.61%
412 - Surface Utter Fund
2,329,158 3,087,613
758,455
1,949,146
46.33%
1,190,691
23.23%
ENTERPRISE FUNDS
$11,011,318 $12,830,542
$ 1,819,224
$ 9,186,406
50.91%
$ 7,367,180
35.77%
Fund 401 - Water: Revenues through June are at 49.17% of
budget and expenses are at 41.45% of budget. Fund balance
decreased $83K. Andover Park W /Strander new water main
project is under design. This project is connected to the Tukwila
Urban Center Transit Center project.
Fund 402 - Sewer: Revenues are at 55.92% of budget and ex-
penses are at 37.41% of budget resulting in an increase to fund
balance of $1.0M. Major projects in this fund include CBD San-
itary Sewer Rehabilitation and Sewer Lift Station No. 2 up-
grades. Bid was awarded in July for the 2013 annual sewer re-
pair.
Fund 411 -Golf Course: Revenues through the first half of the
year exceeded revenue during the first half of 2012. This is
largely due to a substantial increase in number of rounds of golf;
22,428 in 2013 versus 20,194 in 2012. Revenues and expenses
through June are at 48.24% and 44.61% of budget respectively.
Fund 412 - Surface Water: Through the end of the second quar-
ter the Surface Water fund realized a fund balance increase of
$758K. Revenues and expenses for the first half of the year are
46.33% and 23.23% respectively. Several projects are planned
for 2013 including Surface Water Lift Station No. 15 and Lower
Duwamish Surface Water Conveyance. Bid was awarded in July
for the Surface Water Lift Station No. 15 project.
Additional information on the enterprise funds can be found in
the fund level statements provided in this packet.
Internal Service Funds
INTERNAL SERVICE
RADS
RJND BALANCES
REVENUE AND EXPENSES
- - -- ACTUAL - - --
12/31/2012 6/30/2013
YTD Change
ReNienues
Expenses
Amount
% of Budget
Amount
% of Budget
501 - Equipment Replacement
502 - Self - Insurance Fund
503 - LEOFF Insurance Fund
$ 4,132,396 $ 4,450,534
4,794,386 4,643,690
1,711,532 1,457,174
$ 318,138
(150,696)
(254,358)
$ 1,301,548
2,313,451
1,656
34.04%
49.65%
49.59%
$ 983,408
2,464,146
256,014
25.32%
49.16%
50.35%
INTERNAL SERVICE FUNDS
$ 10,638,314 $ 10,551,399
$ (86,915)
$ 3,616,655
42.62%
$ 3,703,569
39.38%
Fund 501- Equipment Replacement: At the end of the second
quarter, fund balance increased $318K. Revenue is at 34.04%
of budget and expenses are at 25.32% of budget. All equipment
scheduled to be purchased in 2013 except 2 pumpers and the fire
command vehicle have been ordered. Items will be paid for
when they are received.
Fund 502 - Insurance: At the end of the second quarter, fund
balance decreased $151K. Employee healthcare costs were with-
in budget at 49.16% spent during the second quarter.
Fund 503 -LEOFF Insurance: An actuarial evaluation done in
July of 2012 indicated that the city had excess reserves in this
fund. Based on the evaluation, the City decided not to fund con-
tributions for the 2013 -2014 biennium. Second quarter activity
decreased fund balance by $254K, which is on target with the
expected reduction of $253K. Expenses for the quarter are at
50.35% of budget.
Additional information on the internal service funds can be
found in the fund level statements provided in this packet.
2013 SECOND QUARTER FINANCIAL REPORT
Page 4 of 35
City of Tukwila
General Fund 000 - Revenue and Expenditures
As of June 30 2013
% of year expired
50.00%
2013
Prorated Actual
Annual Budget Budget Year -To -Date
% of Annual
Variance ** Budget
Revenue
General Revenue
Property Taxes
Sales and Use Taxes
Admissions Tax
Utility Taxes
Interfund Utility Tax
Excise Taxes
Total General Revenue
Licenses and Permits
Revenue Generating Regulatory Lics
Business Licenses and Permits
Rental Housing License
Building Permits and Fees
Total Licenses and Permits
$ 13,814,401 $ 6,907,201
15,298,722 7,649,361
612,000 306,000
4,288,080 2,144,040
1,486,000 743,000
2,097,341 1,048,671
37,596,544 18,798,272
1,750,000 1,750,000
772,089 579,067
35,000 35,000
1,085,000 542,500
3,642,089 2,906,567
Intergovernmental Revenue
Sales tax mitigation 1,165,641 582,821
Seattle City Light Agreement 2,206,344 1,103,172
Grants 619,430 309,715
State entitlements, in -lieu taxes 312,874 156,437
Other 507,003 253,502
Total Intergovernmental Revenue 4,811,292 2,405,646
Charges for Services
General Government 54,363 27,182
Security 554,725 277,363
Engineering Services 9,867 4,934
Transportation 167,000 83,500
Plan Check and Review Fees 618,500 309,250
Culture and Rec Fees 519,755 259,878
Total Charges for Services 1,924,210 962,105
Fines and Penalties 234,829 117,415
Miscellaneous Revenue 770,375 385,188
Indirect cost allocation 2,035,740 1,017,870
Ongoing Revenue 51,015,079 26,593,062
Sale of Bond Proceeds for MPD
Transfers In 8,500,000 4,250,000
Total Revenue 59,515,079 30,843,062
Expenditures
Department Expenditures
Loan to MPD
Transfers to Debt Service Funds
Transfers to Other Funds
Total Expenditures
Change in Fund Balance
Beginning Fund Balance
$ 7,414,239
8,217,705
300,774
2,021,010
785,832
1,130,015
19,869,575
1,662,246
577,990
32,100
624,281
2,896,618
551,517
1,066,881
127,665
159,177
87,933
1,993,172
$ 507,039
568,344
(5,226)
(123,030)
42,832
81,344
1,071,303
(87,754)
(1,076)
(2,900)
81,781
(9,949)
(31,304)
(36,291)
(182,050)
2,740
(165,569)
(412,474)
53.67%
53.71%
49.15%
47.13%
52.88%
53.88%
52.85%
94.99% (a)
74.86% (b)
91.71% (c)
57.54%
79.53%
47.31% (d)
48.36%
20.61% (e)
50.88%
17.34%
41.43%
27,562 380
50.70%
282,493 5,131 50.92%
(4,934)
0.00%
2,159 (81,342) 1.29%
400,025 90,775 64.68% (f)
191,302 (68,576) 36.81%
903,540 (58,565) 46.96%
123,399 5,985 52.55%
335,521 (49,667) 43.55%
1,017,843 (27) 50.00%
27,139,668 • 546,607 53.20%
1,000,000 1,000,000 0.00% (g)
(4,250,000) 0.00 (h)
28,139,668 (2,703,393) 47.28%
48,142,138 24,373,837 22,907,919 (1,465,918) 47.58%
- 1,250,000 1,250,000 0.00%
2,664,688 1,332,344 554,967 (777,377) 20.83%
7,125,000 3,562,500 2,500,000 (1,062,500) 35.09%
57,931,826 29,268,681 27,212,886 (2,055,795) 46.97% (i)
1,583,253 1,574,381 926,783 (647,598) 58.54%
3,800,000 3,800,000 6,026,030 2,226,030 158.58%
Ending Fund Balance
J
$ 5,383,253 $ 5,374,381 $ 6,952,813 $ 1,578,432 129.16%
Cash and investments $ 4,134,040
(a) Most RGRL license fees are collected in the first quarter because the fee is due by January 31. Remaining fees collected will be on late
filers and new businesses. Prorated budget has been changed to 100% to reflect expectations
(b) Business license renewals are due by January 31st. Prorated budget has been adjusted to reflect expectations for this revenue stream.
(c) Most rental housing license fees are collected in first quarter because the fee is due by January 31. Prorated budget has been changed
to reflect expectations.
(d) Reflects the 3.4% reduction that took effect in 2012.
(e) Grant revenue is related to services and is typically invoiced to grantors after funds have been expended.
(f) The number of permits issued through June 2013 is on par with January - June 2012 (1,040 vs. 1,042) but the value of the permits is
significantly higher ($53,5M vs. $29.1M).
Sale of bond proceeds for MPD was budgeted for 2012.
Proceeds from LID bonds. It is anticipated that these bonds will be issued in 4th quarter.
For expenditure detail, please refer to Expenditure by Department report.
** Variance = Actual over (under) prorated budget Fund 000
Page 5 of 35
CITY OF TUKWILA
General Fund Expenditures - By Category
As of June 30 2013
% of year expired 50.00%
TOTALS BY CATEGORY
Annual Budget
Prorated
Budget
% of Annual
Actual Spent Variance Budget Spent
SALARIES AND BENEFITS
SUPPLIES
PROFESSIONAL SERVICES
INTERGOVERNMENTAL
CAPITAL EXPENDITURES
DEPARTMENTAL EXPENDITURES
LOAN TO MPD
TRANSFERS OUT
TOTAL EXPENDITURES
$ 34,319,901
1,354,018
9,732,101
2,176,118
454,000
48,036,138
$ 17,159,951
677,009
5,168,818
1,088,059
227,000
24,320,837
9,895,688 4,947,844
$ 57,931,826 $ 29,268,681
$ 17,149,788
495,939
4,164,023
1,033,318
13,010
22,856,079
1,250,000
3,106,807
$ 27,212,886
$ (10,162)
(181,070)
(1,004,795)
(54,741)
(213,990)
(1,464,758)
1,250,000
(1,841,037)
$ (2,055,795)
49.97%
36.63%
42.79%
47.48%
2.87%
47.58%
0.00% (a)
31.40% (b)
46.97%
TOTALS BY CATEGORY -- DETAIL
Annual Budget
Prorated
Budget
Actual Spent Variance % Spent
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
15 HOLIDAY PAY
21 FICA
22 LEOFF
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
26 UNEMPLOYMENT COMP
28 UNIFORM CLOTHING
31 OFFICE & OPERATING SUPPLIES
34 ITEMS FOR INVENT /RESALE
35 SMALL TOOLS & MINOR EQUIP
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS & LEASES
46 INSURANCE
47 PUBLIC UTILITY SERVICES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
51 INTERGVRNMTL PROF SVCS
53 EXT TAXES & OPER ASSMNTS
63 OTHER IMPROVEMENTS
64 MACHINERY & EQUIP, OTHER
OPERATING EXPENDITURES
52 LOAN TO MPD
00 TRANSFERS OUT
Grand Totals
$ 24,390,595
462,412
1,420, 086
194,452
1,460,147
614,477
967,002
431,947
4,338,708
30,000
10,075
1,119,229
14,428
220,361
2,604,802
368,596
120,565
56,050
2,232,887
605,535
1,457,374
766,990
1,519,302
2,176,118
5,000
449,000
48,036,138
$ 9,895,688
$ 57,931,826
$ 12,195,298
231,206
710,043
97,226
730,074
307,239
483,501
215,974
2,169,354
15,000
5,038
559,615
7,214
110,181
1,302,401
184,298
60,283
28,025
1,116,444
605,535
728,687
383,495
759,651
1,088,059
2,500
224,500
24,320,837
4,947,844
$ 29,268,681
$ 12,073,773
186,429
951,720
806
776,279
375,985
436,836
223,699
2,091,931
30,794
1,536
398,879
22,467
74,593
848,353
129,533
40,660
15,106
1,090,029
586,557
654,279
326,809
472,696
1,033,276
41
13,010
22,856,079
1,250,000
3,106,807
$ 27,212,886
$ (121,524)
(44,777)
241,677
(96,420)
46,205
68,746
(46,665)
7,726
(77,423)
15,794
(3,501)
(160,735)
15,253
(35,588)
(454,048)
(54,765)
(19,622)
(12,919)
(26,414)
(18,978)
(74,408)
(56,686)
(286,955)
(54,783)
41
(2,500)
(211,490)
(1 ,464,758)
1,250,000
(1,841,037)
$ (2,055,795)
49.50%
40.32%
67.02% (c)
0.41%
53.16%
61.19% (d)
45.17%
51.79%
48.22%
102.65% (e)
15.25%
35.64%
155.72%
33.85%
32.57%
35.14%
33.72%
26.95%
48.82%
96.87%
44.89%
42.61%
31.11%
47.48%
0.00%
0.00%
2.90%
47.58%
0.00% (a)
31.40% (b)
46.97%
(a) Loan to MPD includes both operating loan of $250,000 and capital loan of $1,000,000. Capital loan was budgeted to occur in 2012.
(b) Transfer out to fund 104 Arterial Street of $2.3 million. Transfers to other funds are done on an as needed basis. Transfers out also includes
$51,840 transferred from Department 11 -Fire for hydrant fees and transfers to debt service funds.
(c) Police: Overtime is higher than expected budget due to front loading training in 1st quarter so crews will be available in anticipation of
summer vacations and the holiday season.
Fire: Overtime is high due to backfilling positions due to staffing shortages, temporary promotions, and several staff out due to injuries.
(d) LEOFF costs for overtime are budgeted in the overtime account but charged to the LEOFF GL account when paid out.
(e) Unemployment payment is for the 2011 correction for the employees reinstated after work force reduction.
" Variance = Actual over (under) prorated budget Fund 000 By Category
Page 6 of 35
CITY OF TUKWILA
General Fund Expenditures - By Department
As of June 30 2013
% of year expired
50.00%
TOTALS - ALL DEPARTMENTS
Annual Budget
Prorated
Budget
Actual Spent
% of Annual
Variance Budget Spent
CITY COUNCIL
MAYOR
HUMAN RESOURCES
FINANCE
CITY ATTORNEY
RECREATION
COMMUNITY DEVELOPMENT
MUNICIPAL COURT
POLICE
FIRE
INFORMATION TECHNOLOGY
PUBLIC WORKS
PARK MAINTENANCE
STREET MAINTENANCE & OPERATION
TOTAL ALL DEPARTMENTS
LOAN TO MPD
TRANSFERS OUT (DEPT 20)
GRAND TOTAL
$ 252,431
2,816,131
644,578
2,238,494
661,860
2,532,208
3,286,009
1,029,336
15,607,412
10,247,976
1,315,762
3,581,482
1,087,098
2,841,361
48,142,138
9,789,688
$ 57,931,826
$ 126,216
1,408,066
322,289
1,239,247
330,930
1,266,104
1,643,005
514,668
7,923,746
5,168,988
657,881
1,790,741
543,549
1,438,408
24,373,837
4,894,844
$ 29,268,681
$ 154,231 $
1,221,338
301,007
1,150,310
277,173
1,149,296
1,462,317
533,212
7,510,005
5,207,230
542,085
1,636,195
506,267
1,257,252
22,907,919
1,250,000
3,054,967
$ 27,212,886 $
28,016 61.10%
(186,727) 43.37%
(21,282) 46.70%
(88,937) 51.39%
(53,757) 41.88%
(116,808) 45.39%
(180,688) 44.50%
18,544 51.80%
(413,741) 48.12%
38,242 50.81%
(115,796) 41.20%
(154,546) 45.68%
(37,282) 46.57%
(181,156) 44.25%
(1,465,918) 47.58%
1,250,000 0.00%
(1,839,877) 31.21%
(2,055,795) 46.97%
01 - CITY COUNCIL
Annual Budget
Prorated
Budget
Actual Spent
of Annual
Variance Budget Spent
11 SALARIES
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
31 OFFICE & OPERATING SUPPLIES
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
49 MISCELLANEOUS
CITY COUNCIL
164446
12,580
6,481
2,504
19,150
3,870
1,500
6,000
25,000
10,900
252,431
82,223
6,290
3,241
1,252
9,575
1,935
750
3,000
12,500
5,450
126,216
89448
6,776
18,157
1,270
10,561
1,119
11,230
2,355
11,093
2,222
154,231
7,225
486
14,917
18
986
(816)
10,480
(645)
(1,407)
(3,228)
28,016
(a) An individual filed for past pension credit and the City's share of the contribution to Dept. of Retirement Systems was $14,888.
(b) Strategic plan implementation.
** Variance = Actual over (under) prorated budget
Fund 000 By Dept
54.39%
53.87%
280.16% (a)
50.73%
55.15%
28.90%
748.67% (b)
39.25%
44.37%
20.38%
61.10%
Page 7 of 35
CITY OF TUKWILA
General Fund Expenditures - By Department
As of June 30 2013
% of year expired
50.00%
03 - MAYOR
Annual Budget
Prorated
Budget
Actual Spent
% of Annual
Variance Budget Spent
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOREQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS & LEASES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
51 INTERGVRNMTL PROFESSIONAL SVCS
MAYOR
1,131,716
10,500
573
81,188
92,560
3,991
174,880
43,024
4,935
943,970
72,600
16,300
14,750
29,148
17,750
150,746
27,500
2,816,131
565,858
5,250
287
40,594
46,280
1,996
87,440
21,512
2,468
471,985
36,300
8,150
7,375
14,574
8,875
75,373
13,750
1,408,066
526,324
1,385
34
39,961
37,570
1,774
81,348
12,288
671
331,868
17,043
6,510
3,438
11,170
2,702
120,967
26,284
1,221,338
(39,534)
(3,865)
(252)
(633)
(8,710)
(221)
(6,092)
(9,224)
(1,797)
(140,117)
(19,257)
(1,640)
(3,937)
(3,404)
(6,173)
45,594
12,534
(186,727)
46.51%
13.19%
6.02%
49.22%
40.59%
44.46%
46.52%
28.56%
13.60%
35.16%
23.47%
39.94%
23.31%
38.32%
15.22%
80.25% (a)
95.58% (b)
43.37%
04 - HUMAN RESOURCES
Annual Budget
Prorated
Budget
Actual Spent
% of Annual
Variance Budget Spent
11 SALARIES
12 EXTRA LABOR
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
31 OFFICE & OPERATING SUPPLIES
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS & LEASES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
HUMAN RESOURCES
380,552
26,966
31,222
1,252
56,956
4,842
115,625
(a) Clean Air Assessment was paid quarterly in 2012.
earlier in the year than expected.
(b) 2012 voter registration costs.
** Variance = Actual over (under) prorated budget
1,500
7,000
3,108
5,105
10,450
644,578
190,276
13,483
15,611
626
28,478
2,421
57,813
750
3,500
1,554
2,553
5,225
322,289
190,227
498
13,975
13,608
595
29,041
2,892
40,219
9
429
1,275
1,847
2,532
3,859
301,007
(49)
498
492
(2,003)
(31)
563
471
(17,594)
9
(321)
(2,225)
293
(20)
(1,367)
(21,282)
49.99%
0.00%
51.83%
43.59%
47.53%
50.99%
59.73%
34.78%
0.00%
28.63%
18.21%
59.44%
49.61%
36.92%
46.70%
In 2013, the amount for the entire year was paid in January and other membership fees paid
Fund 000 By Dept
Page 8 of 35
CITY OF TUKWILA
General Fund Expenditures - By Department
As of June 30 2013
% of year expired
50.00%
05 - FINANCE
Prorated
Annual Budget Budget
% of Annual
Actual Spent Variance Budget Spent
11 SALARIES 988,041 494,021
12 EXTRA LABOR 10,000 5,000
13 OVERTIME 10,000 5,000
21 FICA 73,927 36,964
23 PERS 81,036 40,518
24 INDUSTRIAL INSURANCE 3,756 1,878
25 MEDICAL,DENTAL,LIFE,OPTICAL 198,970 99,485
26 UNEMPLOYMENT COMPENSATION 30,000 15,000
31 OFFICE & OPERATING SUPPLIES 19,296 9,648
41 PROFESSIONAL SERVICES 175,000 87,500
42 COMMUNICATION 1,000 500
43 TRAVEL 5,000 2,500
45 OPERATING RENTALS & LEASES 2,700 1,350
46 INSURANCE 240,000 240,000
48 REPAIRS & MAINTENANCE 2,500 1,250
49 MISCELLANEOUS 397,268 198,634
49 -00 Miscellaneous 21,900 10,950
49 -03 Claims and judgments 370,000 185,000
49 -08 Credit card fees 5,368 2,684
53 EXT TAXES & OPERATING ASSMNTS - -
FINANCE 2,238,494 1,239,247
484,844
1,826
36,788
35,023
1,756
91,646
30,794
4,725
5,782
94
443
218,402
55,260
182,925
6,745
173,394
2,786
1
1,150,310 =
(9,177)
(5,000)
(3,174)
(175)
(5,495)
(122)
(7,839)
15,794
(4,923)
(81,718)
(406)
(2,057)
(1,350)
(21,598)
54,010
49.07%
0.00%
18.26%
49.76%
43.22%
46.74%
46.06%
102.65% (a)
24.49%
3.30%
9.41%
8.87%
0.00%
91.00% (b)
2210.39% (c)
(15,709) 46.05%
(4,205) 30.80%
(11,606)
102
1
(88,937)
46.86% (d
51.90% _
0.00%
51.39%
06 - CITY ATTORNEY
Prorated
Annual Budget Budget
Actual Spent
% of Annual
Variance Budget Spent
12 EXTRA LABOR
21 FICA
24 INDUSTRIAL INSURANCE
31 OFFICE & OPERATING SUPPLIES
41 PROFESSIONAL SERVICES
41 -00 Professional services
41 -01 Contracted Attorney services
41 -02 Contracted prosecution service
41 -03 Special matters
42 COMMUNICATION
45 OPERATING RENTALS & LEASES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
CITY ATTORNEY
3,100
652,260
2,000
340,200
105,060
205,000
2,000
2,100
1,400
1,000
661,860
1,550
326,130
1,000
170,100
52,530
102,500
1,000
1,050
700
500
330,930
216
17
17
1,477
275,071
11,792
106,415
32,621
124,243
375
277,173
216
17
17
(73)
(51,059)
10,792
(63,685)
(19,909)
21,743
(1,000)
(1,050)
(700)
(125)
(53,757)
(a) Unemployment payment is for the 2011 correction for the employees reinstated after work force reduction.
(b) Annual insurance premium is paid in first quarter.
(c) Annual maintenance for Eden was budgeted in the Professional Services category but charged to Repairs & Maintenance.
(d) Provides detail on miscellaneous expenditures.
(e) Provides detail on Professional Services.
** Variance = Actual over (under) prorated budget Fund 000 By Dept
0.00%
0.00%
0.00%
47.66%
42.17%
589.59%
31.28%
31.05% (e
60.61%
0.00% -
0.00%
0.00%
37.50%
Page 9 of 35
CITY OF TUKWILA
General Fund Expenditures - By Department
As of June 30 2013
% of year expired
50.00%
07 - RECREATION
Annual Budget
Prorated
Budget
Actual Spent
% of Annual
Variance Budget Spent
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
28 UNIFORM CLOTHING
31 OFFICE & OPERATING SUPPLIES
34 ITEMS PURCH. FOR INVENT /RESALE
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS & LEASES
47 PUBLIC UTILITY SERVICES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
49 -01 Printing and binding
49 -04 Trip admissions Seniors
49 -05 Trip admissions Youth
49 -08 Special Accommodations
other
64 MACHINERY & EQUIPMENT
RECREATION
1,231,238
295,851
1,100
113,764
100,995
28,375
241,908
82,428
14,428
184,037
14,380
8,450
28,500
37,406
32,350
90,998
35,000
7,250
8,900
2,000
37,848
26,000
2,532,208
615,619
147,926
550
56,882
50,498
14,188
120,954
41,214
7,214
92,019
7,190
4,225
14,250
18,703
16,175
45,499
17,500
3,625
4,450
1,000
18,924
13,000
1,266,104
628,276
115,900
56,152
49,154
16,747
124,166
131
37,009
22,467
29,897
2,848
3,415
10,393
11,081
12,336
29,323
10,460
2,820
515
15,528
1,149,296
12,657
(32,025)
(550)
(730)
(1,343)
2,559
3,212
131
(4,205)
15,253
(62,122)
(4,342)
(810)
(3,857)
(7,622)
(3,839)
51.03% (a)
39.18%
0.00%
49.36%
48.67%
59.02%
51.33%
0.00%
44.90%
155.72%
16.24%
19.80%
40.42%
36.47%
29.62%
0.00%
38.13%
(16,176) 32.22%
(7,040)
(805)
(3,935)
(1,000)
(3,396)
(13,000)
(116,808)
29.89%
38.90%
5.79% (b
0.00%
41.03%
0.00%
45.39%
08 - COMMUNITY DEVELOPMENT
Annual Budget
Prorated
Budget
Actual Spent
of Annual
Variance Budget Spent
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
28 UNIFORM CLOTHING
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 RECYCLING - KC WRR
45 OPERATING RENTALS & LEASES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
51 INTERGVRNMTL PROFESSIONAL SVCS
53 EXT TAXES & OPERATING ASSMNTS
64 MACHINERY & EQUIPMENT
COMMUNITY DEVELOPMENT
1,912,511
94,338
5,951
144,253
158,943
15,785
289,989
975
31,350
1,300
233,835
2,925
8,600
3,500
20,804
44,550
101,400
15,000
200,000
956,256
47,169
2,976
72,127
79,472
7,893
144,995
488
15,675
650
116,918
1,463
4,300
1,750
10,402
22,275
50,700
7,500
100,000
964,324
44,458
4,544
76,470
72,773
7,746
149,885
18,988
55,779
2,344
2,816
9,940
10,888
34,375
6,986
1
3,286,009
1,643,005
1,462,317
(a) An employee was reclassified and pool employees worked at TCC during pool construction.
(b) Provides detail on miscellaneous expenditures.
(c) Comp plan mailing.
** Variance = Actual over (under) prorated budget
Fund 000 By Dept
8,068
(2,711)
1,569
4,343
(6,699)
(146)
4,891
(488)
3,313
(650)
(61,139)
882
(1,484)
(1,750)
(462)
(11,387)
(16,325)
(514)
1
(100,000)
(180,688)
50.42%
47.13%
76.36%
53.01%
45.79%
49.07%
51.69%
0.00%
60.57%
0.00%
23.85%
80.14% (c)
32.75%
0.00%
47.78%
24.44%
33.90%
46.57%
0.00%
0.00%
44.50%
Page 10 of 35
CITY OF TUKWILA
General Fund Expenditures - By Department
As of June 30 2013
% of year expired
50.00%
09 - MUNICIPAL COURT
Annual Budget
Prorated
Budget
Actual Spent
% of Annual
Variance Budget Spent
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
49 -00 Professional Services
49 -01 Pro Tern Judge
49 -03 Interpreters
49 -04 Court Security
42 COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS & LEASES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
64 MACHINERY & EQUIPMENT
MUNICIPAL COURT
642,940
2,500
5,016
48,425
54,056
2,817
116,431
11,708
105,300
800
11,000
53,000
40,500
7,300
9,215
3,058
1,300
19,270
321,470
1,250
2,508
24,213
27,028
1,409
58,216
5,854
52,650
400
5,500
26,500
20,250
3,650
4,608
1,529
650
9,635
1,029,336
514,668
335,644
1,158
299
25,241
24,957
1,439
64,085
9,187
6,703
43,031
2,108
3,600
21,887
15,437
2,537
2,850
20
647
9,692
5,721
533,212
14,174
(92)
(2,209)
1,029
(2,071)
30
5,870
3,333
6,703
52.20% (a)
46.31%
5.96%
52.12%
46.17%
51.07%
55.04%
78.47% (b)
0.00%
(9,619) 40.87%
1,708 263.47%
(1,900) 32.73%
(4,613)
(4,813)
(1,113)
(1,757)
(1,509)
(3)
57
5,721
18,544
41.30% (c
38.12%
34.76% -
30.93%
0.65%
49.79%
50.30%
0.00%
51.80%
10 - POLICE
Annual Budget
Prorated
Budget
Actual Spent
% of Annual
Variance Budget Spent
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
22 LEOFF
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS & LEASES
46 INSURANCE
47 PUBLIC UTILITY SERVICES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
51 INTERGVRNMTL PROFESSIONAL SVCS
53 EXT TAXES & OPERATING ASSMNTS
64 MACHINERY & EQUIPMENT
POLICE
7,720,506
1,000
908,263
581,135
339,406
93,011
135,522
1,394,472
225,950
600
77,875
89,471
24,500
800
1,026,948
240,080
185,948
475,661
2,004,264
82,000
15,607,412
3,860,253
500
454,132
290,568
169,703
46,506
67,761
697,236
112,975
300
38,938
44,736
12,250
400
513,474
240,080
92,974
237,831
1,002,132
41,000
3,750,724
7,923,746
512,498
324,236
202,046
39,199
74,641
655,768
86,283
51
29,744
34,102
9,710
513,427
236,250
1,089
73,976
22,138
935,330
3
8,789
7,510,005
(109,529)
(500)
58,367
33,669
32,343
(7,307)
6,880
(41,468)
(26,692)
(249)
(9,193)
(10,633)
(2,540)
(400)
(47)
(3,830)
1,089
(18,998)
(215,693)
(66,802)
3
(32,212)
(413,741)
48.58%
0.00%
56.43% (d)
55.79%
59.53%
42.14%
55.08%
47.03%
38.19%
8.57%
38.20%
38.12%
39.63%
0.00%
50.00%
98.40% (e)
0.00%
39.78%
4.65%
46.67%
0.00%
10.72%
48.12%
(a) Employee's paygrade was changed.
(b) Court received $4,661 to purchase computers.
(c) Provides detail on Professional Services.
(d) Overtime is higher than expected due to front loading training in 1st quarter so crews are available in anticipation of summer vacations and the
holiday season.
(e) Annual insurance premium is paid in first quarter.
** Variance = Actual over (under) prorated budget
Fund 000 By Dept
Page 11 of 35
CITY OF TUKWILA
General Fund Expenditures - By Department
As of June 30 2013
% of year expired
50.00%
11 - FIRE A_
Annual Budget
Prorated
Budget
Actual Spent
of Annual
Variance Budget Spent
00 HYDRANT RENTALS
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
15 HOLIDAY PAY
21 FICA
22 LEOFF
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
28 UNIFORM CLOTHING
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS & LEASES
46 INSURANCE
47 PUBLIC UTILITY SERVICES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
51 INTERGVRNMTL PROFESSIONAL SVCS
64 MACHINERY & EQUIPMENT
FIRE
106,000
6,322,837
470,858
194,452
89,685
275,071
28,040
170,058
1,100,605
1,500
218,277
43,845
54,000
32,170
17,000
451,686
90,000
73,360
152,304
117,874
129,354
109,000
10,247,976
53,000
3,161,419
235,429
97,226
44,843
137,536
14,020
85,029
550,303
750
109,139
21,923
27,000
16,085
8,500
225,843
90,000
36,680
76,152
58,937
64,677
54,500
5,168,988
51,840
3,236,796
564
422,980
806
53,991
173,939
12,070
85,594
541,869
107,091
670
8,239
10,621
2,499
225,815
94,500
34,468
35,167
43,035
64,677
(1,160)
75,377
564
187,551
(96,420)
9,149
36,403
(1,950)
565
(8,434)
(750)
(2,048)
(21,253)
(18,761)
(5,464)
(6,001)
(28)
4,500
(2,212)
(40,985)
(15,902)
(54,500)
48.91%
51.19%
0.00%
89.83% (a)
0.41%
60.20% (a)
63.23% (a)
43.04%
50.33%
49.23%
0.00%
49.06%
1.53%
15.26%
33.02%
14.70%
49.99%
105.00% (b)
46.98%
23.09%
36.51%
50.00%
0.00%
50.81%
5,207,230
38,242
12 - INFORMATION TECHNOLOGY
Annual Budget
Prorated
Budget
Actual Spent
of Annual
Variance Budget Spent
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS & LEASES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
49 -00 Miscellaneous
49 -01 Software upgrades
49 -03 Training
64 MACHINERY & EQUIPMENT
INFORMATION TECHNOLOGY
612,869
2,500
44,761
50,268
2,504
131,878
5,766
122,000
1,000
128,700
1,500
6,016
56,500
117,500
27,000
88,000
2,500
32,000
1,315,762
306,435
1,250
22,381
25,134
1,252
65,939
2,883
61,000
500
64,350
750
3,008
28,250
58,750
13,500
44,000
1,250
16,000
657,881
303,927
9,600
920
23,877
21,700
1,178
65,577
1,350
35,862
1,586
56,428
136
3,028
1,136
15,780
13,835
1,571
375
542,085
(2,508)
8,350
920
1,497
(3,434)
(74)
(362)
(1,533)
(25,138)
1,086
(7,922)
(614)
20
(27,114)
(42,970)
335
(42,430)
(8751
(16,000)
(115,796)
(a) Overtime is higher than expected due to backfilling positions due to temporary promotions, vacancies, and several staff out on injuries.
(b) Annual insurance premium is paid in first quarter.
(c) Extra labor is due to current vacancy in the IT department.
(d) Provides detail on miscellaneous expenditures.
** Variance = Actual over (under) prorated budget Fund 000 By Dept
49.59%
384.00% (c)
0.00%
53.34%
43.17%
47.04%
49.73%
23.41%
29.39%
158.60%
43.84%
9.08%
50.33%
2.01%
13.43%
51.24%
1.78°% (d)
15.00'
0.00%
41.20%
Page 12 of 35
CITY OF TUKWILA
General Fund Expenditures - By Department
As of June 30 2013
% of year expired
50.00%
13 - PUBLIC WORKS Annual Budget
Prorated
Budget
Actual Spent
of Annual
Variance Budget Spent
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
28 UNIFORM CLOTHING
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
45 OPERATING RENTALS & LEASES
47 PUBLIC UTILITY SERVICES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
49 -00 Miscellaneous
49 -08 Credit card fees
49 -50 Neighborhood revitalization
64 MACHINERY & EQUIPMENT
PUBLIC WORKS
1,952,152
2,000
4,556
142,157
160,100
26,176
345,324
3,800
99,550
33,750
31,400
7,750
800
172,300
379,449
203,183
17,035
10,035
2,000
5,000
3,581,482
976,076
1,000
2,278
71,079
80,050
13,088
172,662
1,900
49,775
16,875
15,700
3,875
400
86,150
189,725
101,592
8,518
5,018
1,000
2,500
1,790,741
904,077
300
6,678
68,143
65,239
11,493
154,868
189
41,866
29,857
4,056
609
520
77,764
152,107
116,613
3,315
2,221
369
725
(1,500)
1,636,195
(71,999)
(700)
4,400
(2,936)
(14,811)
(1,595)
(17,794)
(1,711)
(7,909)
12,982
(11,644)
(3,266)
120
(8,386)
(37,617)
15,021
(5,203)
(2,797)
(631)
(1,775)
(1,500)
(154,546)
46.31%
15.00%
146.57% (a)
47.93%
40.75%
43.91%
44.85%
4.98%
42.06%
88.47% (b)
12.92%
7.86%
65.04%
45.13%
40.09%
57.39%
19.46%
22.13%
18.43% (c
14.50%
0.00%
45.68%
15 - PARK MAINTENANCE Annual Budget
Prorated
Budget
Actual Spent
of Annual
Variance Budget Spent
11 SALARIES
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
28 UNIFORM CLOTHING
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
43 TRAVEL
45 OPERATING RENTALS & LEASES
47 PUBLIC UTILITY SERVICES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
63 OTHER IMPROVEMENTS
PARK MAINTENANCE
1
517,680
2,295
38,847
42,450
15,074
78,133
1,425
36,968
1,500
25,000
108,726
173,000
37,000
4,000
5,000
1,087,098
258,840
1,148
19,424
21,225
7,537
39,067
713
18,484
750
12,500
54,363
86,500
18,500
2,000
2,500
543,549
260,481
552
19,564
18,683
7,233
37,614
801
18,690
11,652
64
53,165
68,002
7,945
1,822
506,267
1,641
(596)
140
(2,542)
(304)
(1,452)
89
206
(750)
(848)
64
(1,198)
(18,498)
(10,555)
(178)
(2,500)
(37,282)
50.32%
24.05%
50.36%
44.01%
47.99%
48.14%
56.21%
50.56%
0.00%
46.61%
0.00%
48.90%
39.31%
21.47%
45.54%
0.00%
46.57%
(a) Overtime is required for private development permits for utility work. The work is usually done at night and costs are reimbursed by developer
or utility company.
(b) Purchased telecom equipment.
(c) Provides detail on miscellaneous expenditures.
** Variance = Actual over (under) prorated budget Fund 000 By Dept
Page 13 of 35
CITY OF TUKWILA
General Fund Expenditures - By Department
As of June 30 2013
% of year expired
50.00%
16 - STREET MAINTENANCE & OPERATION
Annual Budget
Prorated
Budget
Actual Spent
% of Annual
Variance Budget Spent
11 SALARIES
12 EXTRA LABOR
13 OVERTIME
21 FICA
23 PERS
24 INDUSTRIAL INSURANCE
25 MEDICAL,DENTAL,LIFE,OPTICAL
28 UNIFORM CLOTHING
31 OFFICE & OPERATING SUPPLIES
35 SMALL TOOLS & MINOR EQUIPMENT
41 PROFESSIONAL SERVICES
42 COMMUNICATION
43 TRAVEL
44 ADVERTISING
45 OPERATING RENTALS & LEASES
46 INSURANCE
47 PUBLIC UTILITY SERVICES
48 REPAIRS & MAINTENANCE
49 MISCELLANEOUS
53 EXT TAXES & OPERATING ASSMNTS
STREET MAINTENANCE & OPERATION
813,107
43,723
11,474
62,459
67,840
24,133
190,012
2,375
333,100
12,431
4,000
4,300
2,700
1,500
368,887
35,455
831,565
27,100
5,200
406,554
21,862
5,737
31,230
33,920
12,067
95,006
1,188
166,550
6,216
2,000
2,150
1,350
750
184,444
35,455
415,783
13,550
2,600
2,841,361
1,438,408
398,683
12,350
1,388
31,086
28,703
12,215
85,502
415
55,914
778
200
541
173
182,772
37,406
398,613
7,608
2,868
36
1,257,252
(7,870)
(9,512)
(4,349)
(144)
(5,217)
149
(9,504)
(773)
(110,636)
(5,437)
(1,800)
(1,609)
(1,177)
(750)
(1,672)
1,951
(17,169)
(5,942)
268
36
(181,156)
49.03%
28.25%
12.10%
49.77%
42.31%
50.62%
45.00%
17.46%
16.79%
6.26%
4.99%
12.59%
6.42%
0.00%
49.55%
105.50% (a)
47.94%
28.07%
55.15%
0.00%
44.25%
20 - CONTRIBUTIONS / FUND BALANCE
Annual Budget
Prorated
Budget
Actual Spent
of Annual
Variance Budget Spent
01 TRANSFERS OUT
01 -103 Transfer to Fund 103 Street
01 -104 Transfer to Fund 104 Arterial Street
01 -105 Transfer to Fund 105 Contingency
01 -109 Transfer to Fund 109 Drug Seizure
Debt service transfer
01 -303 Transfer to Fund 303 Gen Gov't Improve
01 -411 Transfer to Fund 411 Golf Course
52 MPD LOANS
CONTRIBUTIONS / FUND BALANCE
100,000
4,550,000
1,500,000
75,000
2,664,688
500,000
400,000
50,000
2,275,000
750,000
37,500
1,332,344
250,000
200,000
2,300,000
9,789,688
4,894,844
(a) Annual insurance premium is paid in first quarter.
(b) Provides detail on transfers out.
** Variance = Actual over (under) prorated budget
Fund 000 By Dept
554,967
200,000
1,250,000
4,304,967
(50,000)
25,000
(750,000)
(37,500)
(777,377)
(250,000)
1,250,000
(589,877)
0.00%
0.00%
50.55%
0.00%
0.00%
20.83%
0.00%
50''%
0.00%
43.97%
Page 14 of 35
City of Tukwila
Hotel /Motel Tax Fund 101 - Revenue and Expenditures
As of June 30 2013
% of year expired
50.00%
2013
Prorated
Annual Budget Budget
Actual
Year -To -Date
r
Variance **
of Annual
Budget
Revenue
General Revenue
Hotel /Motel Taxes
Total General Revenue
Intergovernmental Revenue
Miscellaneous Revenue
Investment Earnings
Other Misc Revenue
Total Miscellaneous Revenue
$ 538,000 $
538,000
973,000
1,766
12,000
13,766
269,000 $ 217,656
269,000 217,656
486,500 448,344
883
6,000
6,883
493
9,031
9,524
$ (51,344)
(51,344)
(38,156)
(390)
3,031
2,641
Total Revenue
1,524,766
675,524
Expenditures
11 Salaries
12 Extra Labor
13 Overtime
21 FICA
23 PERS
24 Industrial Insurance
25 Medical, Dental, Life, Optical
31 Office & Operating Supplies
41 Professional Services
42 Communication
43 Travel
44 Advertising
45 Operating Rentals & Leases
47 Public Utility Services
48 Repairs & Maintenance
49 Miscellaneous
64 Capital Outlay
Total Hotel /Motel Tax Fund
Indirect cost allocation
Total Expenditures
Change in Fund Balance
Beginning Fund Balance
293,878
30,000
4,110
22,243
24,100
1,252
38,867
20,000
186,000
75,000
23,000
732,000
51,741
1,500
1,000
35,400
10,000
1,550,091
96,191
146,939
15,000
2,055
11,122
12,050
626
19,434
10,000
93,000
37,500
11,500
366,000
25,871
750
500
17,700
5,000
775,046
48,096
152,499
10,737
2,648
12,690
11,629
751
19,664
3,495
52,113
35,530
8,961
254,645
22,447
450
29,969
618,228
48,096
1,646,282
666,324
(86,859)
40.46% (a)
40.46%
46.08%
27.93%
75.26%
69.18%
5,560 51.89%
(4,263) 35.79%
593 64.44%
1,568 57.05%
(421) 48.25%
125 60.01%
230 50.59%
(6,505) 17.47%
(40,887) 28.02%
(1,970) 47.37%
(2,539) 38.96%
(111,355) 34.79%
(3,424) 43.38%
(300) 29.99%
(500) 0.00%
12,269 84.66% (b)
(5,000) 0.00%
(156,817) 39.88%
50.00%
(156,817) 40.47%
(121516) (60,758) 9201 69,959 - 7.57%
650,000 650,000 710,707 60,707 109.34%
Ending Fund Balance
$ 528,484 $
Cash and investments
589,242 $ - 719,908 $ 130,666
$ 659,996
(a) Taxes based on occupancy. Revenue should increase during summer months when occupancy rates are higher.
(b) $9K of the miscellaneous expenditure line item is for membership dues in various organizations.
Variance = Actual over (under) prorated budget Fund 101
Page 15 of 35
City of Tukwila
Street Fund 103 - Revenue and Expenditures
As of June 30 2013
% of year expired 50.00%
2013
Prorated Actual % of Annual
Annual Budget Budget Year -To -Date Variance ** Budget
Revenue
Intergovernmental Revenue
$ 738,000 $ 369,000 $ 126,373 $ (242,627) 17.12%
Miscellaneous Revenue
Investment Earnings 1,000 500 965 465 96.50%
Total Miscellaneous Revenue 1,000 500 965 465 96.50%
Transfers In 100,000 50,000 (50,000) 0.00%
Total Revenue
839,000 419,500
127,338
(292,162) 15.18%
Expenditures
11 Salaries 4,518 4,518 0.00%
21 FICA 338 338 0.00%
23 PERS - - 326 326 0.00%
24 Industrial Insurance - 36 36 0.00%
25 Medical, Dental, Life, Optical - - 186 186 0.00%
41 Professional Services 699,000 349,500 76,597 (272,903) 10.96% (a)
64 Capital Outlay 328,000 164,000 - (164,000) 0.00% (a)
Total Streets Fund 1,027,000 513,500 82,000 (431,500) 7.98%
Total Expenditures 1,027,000 513,500 82,000 (431,500) 7.98%
Change in Fund Balance (188,000) (94,000) 45,338 139,338 - 24.12%
Beginning Fund Balance 700,000 700,000 1,046,771 346,771 149.54%
Ending Fund Balance $ 512,000 $ 606,000 $ 1,092,109 $ 486,109 213.30%
Cash and investments $ 1,051,963
(a) 42nd Ave S Phase III, Cascade View Safe Routes to School, and Thorndyke Safe Routes to School projects are all in design phase.
" Variance = Actual over (under) prorated budget Fund 103
Page 16 of 35
City of Tukwila
Arterial Street Fund 104 - Revenue and Expenditures
As of June 30 2013
% of year expired
50.00%
2013
Prorated
Annual Budget Budget
Actual
Year -To -Date
Variance "
% of Annual
Budget
Revenue
General Revenue
Parking Taxes
Real Estate Excise Taxes
Total General Revenue
Charges for Services
Contributions /Impact Fees
Total Charges for Services
$ 151,000
130,000
281,000
Intergovernmental Revenue 9,408,000
Miscellaneous Revenue
Investment Earnings 3,820
Contributions /Donations 272,000
Total Miscellaneous Revenue 275,820
Transfer In 4,550,000
Debt Proceeds 9,180,000
Total Revenue 23,694,820 11,847,410
Expenditures
11 Salaries 214,104 107,052
21 FICA 15,951 7,976
23 PERS 17,556 8,778
24 Industrial Insurance 626 313
25 Medical, Dental, Life, Optical 26,188 13,094
31 Office & Operating Supplies -
41 Professional Services 4,701,000 2,350,500
43 Travel -
44 Advertising
45 Operating Rentals & Leases
47 Public Utility Services
49 Miscellaneous
64 Capital Outlay 10,108,000 5,054,000
Total Arterial Streets 104 15,083,425 7,541,713
Transfers Out 8,500,000 4,250,000
Total Expenditures 23,583,425 11,791,713
Change in Fund Balance 111,395 55,698
Beginning Fund Balance 200,000 200,000
Ending Fund Balance $ 311,395 $ 255,698
$ 75,500
65,000
140,500
$ 68,066
76,217
144,283
28,996
28,996
4,704,000 182,550
1,910
136,000
137,910
1,924
200,236
202,160
2,275,000 2,300,000
4,590,000
Cash and investments
$ (7,434)
11,217
3,783
2,857,989
28,996
28,996
(4,521,450)
14
64,236
64,250
25,000
(4,590,000)
1
(8,989,421)
181,095 74,043
13,601 5,626
13,054 4,276
1,330 1,017
27,527 14,433
370 370
647,649 (1,702,851)
120 120
150 150
856 856
787 787
500 500
1,570,836 (3,483,164)
2,457,875 (5,083,837)
(4,250,000)
2,457,875 (9,333,837)
400,114 344,417
483.330 283,330
$ 883,444 $ 627,747
$ 910,723
45.08%
58.63%
51.35%
0.00%
0.00%
1.94% (a)
50.35%
73.62%
73.29%
50.55%
0.00% (b)
84.58% (c)
85.27%
74.36%
212.38% (d)
105.11%
0.00%
13.78% (e)
0.00%
0.00%
0.00%
0.00%
0.00%
15.54% (e)
16.30%
0.00% (b)
10.42%
359.18%
241.67%
283.71%
(a) Grant revenue is tied to construction projects including Boeing Access Bridge and Tukwila Urban Center - Transit Center.
(b) Bond proceeds are for the Tukwila Urban Center Access Project Local Improvement District No. 33. It is anticipated that bonds will be
sold in the 4th quarter of 2013. Once LID proceeds are received, most of the proceeds will be transferred into the general fund.
(c) Salary and benefit costs are related to the Southcenter Parkway project. Project is in the process of close -out.
(d) Budget of $626 is for two administrative personnel. However, personnel working on projects are field personnel that were budgeted in
other funds but charged to fund 104 for specific project work. Their industrial insurance rate is substantially higher than administrative
personnel.
(e) Boeing Access Rd over BNRR Bridge Rehab, Tukwila Urban Center - Ped /Bike Bridge, Overlay & Repair - E Marginal Way S, TUC -
Transit Center, and Andover Pk W (Tukwila Pkwy - Strander Blvd), which are the major projects in this fund are all in design phase.
** Variance = Actual over (under) prorated budget Fund 104
Page 17 of 35
City of Tukwila
Fund 104 Arterial Streets
As of June 30, 2013
PROJECT
PROJECT DESCRIPTION
10901301 Howard Hanson Dam Flood Response
90310402 Interurban Ave S � - 1
90510403 TUC Pedestrian /Bicycle Bridge 1,121,000 1 120,447 1 (1,000,553)
90610402 TUC Transit Center 4,735,000 � - (4,735,000)
90810406 Transportation Element Comp Plan - -
91210401 2012 Overlay & Repair I 112,000 I 59,470 I (52,530)
91210405 ADA Improvements - -
91210406 Overlay & Repair E Marginal Wy S I 1,000,000 , - (1,000,000)
91310401 2013 Overlay & Repair - I -
91310402 2013 Bridge Inspections I - 1
91310404 Annual Traffic Signals 2013
98410419 Tukwila Urban Center Access (Klickitat) I I
98410437 Southcenter Pkwy Extension 1 195,836
98610403 Strander Blvd Extension 1 - -
98810404 Andover Park W (Tuk Pk - Strander) 1,320,000 I
99410408 Boeing Access Rd Bridge Rehabilitation 1 1,120,000 1
99510404 Tukwila Int'I Blvd Phase III - � 2,634
Varies Annual Bridge Inspections & Repairs
99110405 Andover Park E /Industry Dr Intersection I
90310405 Andover Park e/Minkler Blvd Intersection
99310410 West Valley Hwy /S 156 St Intersection
99510402 S 144 St Phase II (42nd Ave S -TIB) - I
99510405 S 133 St/SR599 Southbound Intersection I I
90610405 Macadam Rd & S 144th St Intersection -
Totals j $ 9,408,000 I $ 378,386 1 $ 9,029,614
PROJECT REVENUE
Actual YTD! Over (under)
Budget i 6 -30 -13 i Budget
$ - . $ - $ -
PROJECT EXPENDITURES
1
i BUDGET
:$ -
: 400,000
1,171,000
6,130,000
1
195,836 (a) .
(1,320,000)
(1,120,000)
2,634
Other Revenue:
Parking Taxes
Real Estate Excise Taxes
Contributions /Impact Fees
Investment Earnings
Contributions /Donations
Transfers In
Debt Proceeds
Total Other Revenue
Total Revenue Fund 104
Budget Actual YTD
$ 151,000 ! $ 68,066 ,
1 130,000 I 76,217 1
28,996 '
3,820 ! 1,924
1 272,000 I 4,400 1(a)
4,550,000 � 2,300,000 �
9,180,000. -
I 14, 286, 820 I 2,479,603 I
j $ 23.694.820 i $2,857,989 j
(a) Developer agreement recorded in Contributions /Donations category in fund 104 statement.
1,450,000
163,000
1,475,000
150,000
1,840,000
1,400,000
ACTUAL YTD 6 -30 -13
Staff Time
$ 217
1,427
7,837
26,089
3,462
1,899
180
648
1,941
6,859
18,857
106,009
15,364
11,940
275,000 , -
100,000 I
75,000 '
75,000 ,
68,0001 -
1 20,000 i
17,000 . i$14,809 000 1 $202,731
1
1 Over (under)!
Other Total j Budget i
$ $ 217 . $ 217 •
402,660 404,087 1 4,087 I
168,592 176,429 : (994,571)1
452,517 478,6061 (5,651,394):
0 3,462 : 3,462
0 1,8991 (1,448,101)1
5,737 5,917 : (157,083)'
77,149 77,7971 (1,397,203)1
30,863 32,805 1 32,8051
3,966 10,824 I 10,824 i
0 - (150,000).
57,100 75,957 I 75,957 I
988,731 1,094,740 : 1,094,740 i
787 787 787•
32,717 48,081 ' (1,791,919)!
270 12,210 (1,387,790)1
(275,000)1
(100,000)1
(75,000)'
i (75,000),
(68,000)1
(20,000)1
(17,000).
$2,221,089 $2,423,820 j $(12,385,180)1
Page 18 of 35
City of Tukwila
Contingency Fund 105 - Revenue and Expenditures
As of June 30 2013
% of year expired 50.00%
2013
Prorated Actual % of Annual
Annual Budget Budget Year -To -Date Variance ** Budget
Revenue
Miscellaneous Revenue
Investment Earnings $ 1,816 $ 908 $ 1,403 $ 495 77.25%
Total Miscellaneous Revenue 1,816 908 1,403 495 77.25%
Transfers In 1,500,000 750,000 - (750,000) 0.00% (a)
Total Revenue 1,501,816 750,908 1,403 (749,505) 0.09%
Change in Fund Balance 1,501,816 750,908 1,403 (749,505) 0.09%
Beginning Fund Balance 1,500,000 1,500,000 1,460,454 (39,546) 97.36%
Ending Fund Balance $ 3,001,816 $ 2,250,908 $ 1,461,857 $ (789,051) 48.70%
Cash and investments $ 1,461,857
(a) Transfer from general fund to contingency should occur upon receipt of LID bond proceeds.
** Variance = Actual over (under) prorated budget Fund 105
Page 19 of 35
City of Tukwila
Fire Equipment Cum. Reserve 107 - Revenue and Expenditures
As of June 30 2013
% of year expired 50.00%
2013
Prorated Actual % of Annual
Annual Budget Budget Year -To -Date Variance** Budget
Revenue
Miscellaneous Revenue
Investment Earnings
Total Miscellaneous Revenue
$ $ 924 $ 924 0.00%
924 924 0.00%
Total Revenue
924 924 0.00%
Expenditures
Total
Indirect cost allocation
Total Expenditures
0.00%
1,030,000 515,000 - (515,000) 0.00%
1,030,000 515,000 (515,000) 0.00%
Change in Fund Balance
Beginning Fund Balance
(1,030,000)
1,030,000
(515,000)
1,030,000
924
892,072
515,924
(137,928)
-0.09%
86.61%
Ending Fund Balance $ $ 515,000 $ 892,996 $ 377,996 0.00%
Cash and investments
** Variance = Actual over (under) prorated budget Fund 107
$ 945,694
Page 20 of 35
City of Tukwila
Drug Seizure Fund 109 - Revenue and Expenditures
As of June 30 2013
% of year expired 50.00%
2013
Prorated Actual % of Annual
Annual Budget Budget Year -To -Date Variance ** Budget
Revenue
Miscellaneous Revenue
Investment Earnings $ 1,000 $ 500 $ - $ (500) 0.00%
Seizure Revenue 20,000 10,000 (9,101) (19,101) - 45.50% (a)
Total Miscellaneous Revenue 21,000 10,500 (9,101) (19,601) - 43.34%
Transfers In 75,000 37,500 (37,500) 0.00%
Total Revenue 96,000 48,000 (9,101) (57,101) -9.48%
Expenditures
31 Office & Operating Supplies 3,000 1,500 (1,500) 0.00%
35 Small Tools & Minor Equipment - - 1,541 1,541 0.00%
41 Professional Services 10,000 5,000 - (5,000) 0.00%
43 Travel - - 1,470 1,470 0.00%
45 Operating Rentals & Leases 10,000 5,000 - (5,000) 0.00%
49 Miscellaneous 2,000 1,000 1,700 700 85.00%
51 Intergovernmental Prof Svcs 30,000 15,000 - (15,000)
Total Drug Seizure Fund 55,000 27,500 4,712 (22,788) 8.57%
Total Expenditures 55,000 27,500 4,712 (22,788) 8.57%
Change in Fund Balance 41,000 20,500 (13,812) (34,312) - 33.69%
Beginning Fund Balance 280,000 280,000 160,125 (119,875) 57.19%
Ending Fund Balance $ 321,000 $ 300,500 $ 146,313 $ (154,187) 45.58%
Cash and investments
$ 146,312
(a) Remittance of 2012 annual drug forfeiture paid to the State of Washington. 10% of what is collected is remitted to the State.
** Variance = Actual over (under) prorated budget Fund 109
Page 21 of 35
City of Tukwila
Debt Service Funds 2XX - Revenue and Expenditures
As of June 30 2013
% of year expired
50.00%
2013
Annual Budget
Prorated
Budget
Actual
Year -To -Date
Variance **
% of Annual
Budget
Revenue
Intergovernmental Revenue
Miscellaneous Revenue
Investment Earnings
Note Proceeds
Other Misc Revenue
Total Miscellaneous Revenue
Transfers In
Total Revenue
Expenditures
80 Debt Service Principal
81 Debt Service Interest /Misc Fees
Total Debt Service Funds
Transfers Among Debt Service Funds
Total Expenditures
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Cash and investments
$ 66,657
259,000
600,000
859,000
2,664,688
3,590,345
5,526,000
1,364,031
6,890,031
6,890,031
(3,299,686)
3,308,000
$ 33,329
129,500
300,000
429,500
1,332,344
1,795,173
$ 30,429 $ (2,899)
20,150 (238,850)
50,732 50,732
(600,000)
70,882 (358,618)
634,052 (698,292)
735,362 (1,059,810)
2,763,000 50,732 (2,712,268)
682,016 547,586 (134,429)
3,445,016 598,318 (2,846,698)
995 995
3,445,016 599,313 (2,845,702)
(1,649,843) 136,049 1,785,892
3,308,000 3,012,381 (295,619)
45.65% (a)
7.78%
0.00% (b)
0.00%
8.25%
23.79%
20.48%
0.92% (c)
40.14%
8.68%
0.00%
8.70%
-4.12%
91.06%
37869.02%
$ 8,314 $ 1,658,157 $ 3,148,430 $ 1,490,273
$ 3,148,430
(a) Tax credit for 2010 BABs bonds. Bonds were issued for the Southcenter Parkway in the Tukwila South Annexation area and for the cost of
emergency preparedness capital and other equipment. Sequestration reduced the tax credit by 8.7% or $2,900.
(b) Note proceeds are from the MPD for payment of the 2013 LTGO bonds.
(c) Principal due for most bonds is in December of each year. Includes payoff of LTGO 2003 bonds of $3,240,000.
** Variance = Actual over (under) prorated budget Fund 2XX
Page 22 of 35
City of Tukwila
Land Acquisition, Rec and Park Development Fund 301 - Revenue and Expenditures
As of June 30 2013
of year expired 50.00%
2013
Prorated Actual
Annual Budget Budget Year -To -Date
Variance **
% of Annual
Budget
Revenue
General Revenue
Excess Prop Tax Levy -Dwmsh Hill $ 34,000 $ 17,000 $ 29,313 $ 12,313 86.22%
Real Estate Excise Taxes 130,000 65,000 76,335 11,335 58.72%
Total General Revenue 164,000 82,000 105,648 23,648 64.42%
Charges for Services
Park Impact Fees 60,000 30,000 49,906 19,906 83.18%
Total Charges for Services 60,000 30,000 49,906 19,906 83.18%
Intergovernmental Revenue 915,000 457,500 - (457,500) 0.00% (a)
Miscellaneous Revenue
Investment Earnings 10,000 5,000 1,119 (3,881) 11.19%
Rents and Concessions - - 2,743 2,743 0.00%
Total Miscellaneous Revenue 10,000 5,000 3,862 (1,138) 38.62%
Total Revenue 1,149,000 574,500 159,416 (415,084) 13.87%
Expenditures
11 Salaries - - 7,452 7,452 0.00%
21 FICA - - 560 560 0.00%
23 PERS - 537 537 0.00%
24 Industrial Insurance - - 20 20 0.00%
25 Medical, Dental, Life, Optical - - 1,033 1,033 0.00%
41 Professional Services 952,000 476,000 109,945 (366,055) 11.55% (b)
43 Travel 12 12 0.00%
64 Capital Outlay 170,000 85,000 30,429 (54,571) 17.90% (b)
Total Park Acquisition Fund 1,122,000 561,000 149,988 (411,012) 13.37%
Total Expenditures 1,122,000 561,000 149,988 (411,012) 13.37%
Change in Fund Balance 27,000 13,500 9,428 (4,072) 34.92%
Beginning Fund Balance 500,000 500,000 1,090,187 590,187 218.04%
Ending Fund Balance $ 527,000 $ 513,500 $ 1,099,615 $ 586,115 208.66%
Cash and investments $ 1,099,701
(a) Grant revenue is tied to projects and invoiced to grantors after project funds are expended.
(b) Duwamish Gardens project and Parks, Recreation and Open Space Plan are both in design phase.
** Variance = Actual over (under) prorated budget Fund 301
Page 23 of 35
City of Tukwila
Fund 301 Land Acquisition, Rec and Park Development
As of June 30, 2013
PROJECT PROJECT DESCRIPTION I - - -- PROJECT REVENUE - - -- I I PROJECT EXPENDITURES
Actual YTD ' Over (under) ACTUAL YTD 6 -30 -13 : Over (under)
I Budget I 6 -30 -13 I Budget I BUDGET I Staff Time Other Total I Budget I
81330101 Parks, Recreation & Open Space Plan : $ - : $ - : $ - : $ 100,000 : $ 210 $ 16,271 $ 16,481 : $ (83,519):
90030104 WRIA 9 Watershed Planning I I _ 1 _ I 12,000 I - 3,725 3,725 I (8,275)!
90330109 Duwamish Hill Preserve j 624,000 I 79,219 I (544,781) ".1 j 610,000 I 1,012 1,012 j (608,988)1
90630102 Duwamish Gardens 350,000 j - j (350,000) 350,000 j 9,392 88,949 98,341 : (251,659)j
91030101 TCC Spray Park Sewer Connection j - I - 2,883 2,883 j 2,883
99830106 Codiga Park - 1 1 - 30,429 30,429 ; 30,429
90330107 Fort Dent Park I - 1 - 1 - I 27,000 1 - - I (27,000)1
90730101 Black River Trail Connector I I 23,000 I - - ' (23,000)1
, $ 1,122,000 ' $ 9,602 $ 143,268 $152,870 ! $ (969,130);
Totals ; $ 974,000 ; $ 79,219 i $ (894,781)
Budget Actual YTD
Other Revenue:
Real Estate Excise Taxes I $ 130,000 I $
Park Impact Fees I 35,000 I
Investment Earnings j 10,000 j
Rents and Concessions , -
Total Other Revenue I 175,000 I
Total Revenue Fund 301 I $ 1,149,000 I $
76,335 I
- j(a)
1,119 j
2,743
80,197 I
159,416 I
(a) $29,313 revenue from excess property tax levy and $49,906 from park impact fees. Budget for park impact fees is split $25,000 for Duwamish Hill Preserve
project while the balance of the park impact fees is not allocated to a specific project at this time.
Page 24 of 35
City of Tukwila
Facility Replacement Fund 302 - Revenue and Expenditures
As of June 30 2013
% of year expired 50.00%
2013
Prorated Actual % of Annual
Annual Budget Budget Year -To -Date Variance ** Budget
Revenue
Miscellaneous Revenue
Investment Earnings $ 5,602 $ 2,801 $ 1,930 $ (871) 34.45%
Total Miscellaneous Revenue 5,602 2,801 1,930 (871) 34.45%
Total Revenue 5,602 2,801 1,930 (871) 34.45%
Expenditures
11 Salaries - 600 600 0.00%
21 FICA - - 45 45 0.00%
23 PERS - - 43 43 0.00%
24 Industrial Insurance 10 10 0.00%
25 Medical, Dental, Life, Optical - - 11 11 0.00%
31 Office & Operating Supplies - (11) (11) 0.00%
41 Professional Services 508,000 254,000 13,880 (240,120) 2.73% (a)
44 Advertising - - 636 636 0.00%
47 Public Utility Services 8,500 4,250 4,037 (213) 47.50%
48 Repairs & Maintenance 1,500 750 - (750) 0.00%
49 Miscellaneous - 82 82 0.00%
64 Capital Outlay 72,000 36,000 (36,000) 0.00% (a)
Total Expenditures 590,000 295,000 19,334 (275,666) 3.28%
Total Expenditures 590,000 295,000 19,334 (275,666) 3.28%
Change in Fund Balance (584,398) (292,199) (17,404) 274,795 2.98%
Beginning Fund Balance 2,000,000 2,000,000 2,005,520 5,520 100.28%
Ending Fund Balance $ 1,415,602 $ 1,707,801 $ 1,988,116 $ 280,315 140.44%
Cash and investments $ 2,088,543
(a) City facility needs assessment contract was approved on the June 3, 2013 C.O.W. meeting.
** Variance = Actual over (under) prorated budget Fund 302
Page 25 of 35
City of Tukwila
General Government Improvements 303 - Revenue and Expenditures
As of June 30 2013
% of year expired
50.00%
2013
Prorated
Annual Budget Budget
Actual
Year -To -Date
Variance**
% of Annual
Budget
Revenue
Intergovernmental Revenue
Miscellaneous Revenue
Investment Earnings
Total Miscellaneous Revenue
Transfers In
$ 847,000 $ 423,500
842 421
842 421
500,000 250,000
$ 192
427
$ (423,308)
6
427
6
(250,000)
Total Revenue
1,347,842 673,921 619
(673,302)
Expenditures
11 Salaries
13 Overtime
21 FICA
23 PERS
24 Industrial Insurance
25 Medical, Dental, Life, Optical
31 Office & Operating Supplies
35 Small Tools & Minor Equipment
41 Professional Services
48 Repairs & Maintenance
49 Miscellaneous
64 Capital Outlay
Total Gen Government Improve
Total Expenditures
Change in Fund Balance
Beginning Fund Balance
100,374 50,187
7,665 3,833
8,234 4,117
313 157
13,351 6,676
20,000 10,000
125,000 62,500
1,180,000 590,000
1,454,937 727,469
1,454,937 727,469
(107,095) (53,548)
200,000 200,000
37,433
1,240
2,944
2,781
234
7,177
9,736
8,024
10,606
42,898
3,068
94,641
220,783
(12,754)
1,240
(888)
(1,336)
77
501
9,736
8,024
606
42,898
(59,432)
(495,359)
(506,686)
220,783 (506,686)
(220,164) (166,616)
913,830 713,830
$ 693,666 $ 547,214
0.02% (a)
50.71%
50.71%
0.00% (b)
0.05%
37.29%
0.00%
38.41%
33.78%
74.67%
53.76%
0.00%
0.00%
53.03%
0.00% (c)
2.45%
8.02% (d)
15.17%
15.17%
205.58%
456.92%
746.64%
Ending Fund Balance
$ 92,905 $ 146,453
Cash and investments $ 635,429
(a) Grant revenue is tied to projects and invoiced to grantors after project funds are expended.
(b) Transfers in will be done on an as- needed basis.
(c) Repairs & maintenance to fire stations: install security cameras, window replacement,
stations budgeted in 2012 but paid for in 2013.
(d) Funds spent are continuation of the project to televise Council meetings. Of the total capita
Levee repairs & maintenance.
** Variance = Actual over (under) prorated budget Fund 303
and flooring replacement. Costs to fire
I budget of $1,180M, $1 M is for Tukwila
Page 26 of 35
City of Tukwila
Fund 303 General Government Improvements
As of June 30, 2013
PROJECT PROJECT DESCRIPTION
10901301 Howard Hanson Dam Flood Response
11030301 2010 MINOR HOME REPAIR
Facility Improvements
90730302 City Hall Campus Wayfinding
90730303 George Long Water /Oil Separator
91130303 6300 Bldg Fire Alarm System
91130304 Fire Station 51 Fence & Rolling Gate
91230306 Televising City Council Meetings
91330301 6300 Bldg Interior Wayfinding Signage
91330304 Mayor's Office Remodel
- - -- PROJECT REVENUE - - --
; Actual YTD ; Over (under)
Budget I 6 -30 -13 I Budget
PROJECT EXPENDITURES
ACTUAL YTD 6 -30 -13 ; Over (under)
BUDGET I Staff Time Other Total I Budget
$ 722,000 j ' $ (722,000) $ 1,000,000 j $ 19,767 $ 53,943 $ 73,710 j $ (926,290)'
125,000 . 192 . (124,808) 1,672 1,672 . 1,672
_ I _ I - 200,000 1 7,643 56,301 63,944 j (136,056)!
I - I - I 1,227 1,227 ;
I - I - j 615.68 - 6161
2,092 2,092 '
I I I 1,625 1,625 I
I _ I I - 4752.22 22,487 27,239 j
I - I - I 361.46 - 361 ;
i - i I - j 1913.71 28,870 30,7831
(846,808) ; $ 1,200,000 ; $ 27,410 $111,916 $139,327: $ (1,060,673);
Totals : $ 847,000 ; $ 192 '$
Other Revenue:
•
Budget Actual YTD
Investment Earnings I $ 842 I $
Transfers In j 500,000 I
Total Other Revenue j 500,842 j 427
Total Revenue Fund 303 ' $1,347,842 $ 619
427 1
- I
Page 27 of 35
City of Tukwila
Fire Impact Fees 304 - Revenue and Expenditures
As of June 30 2013
% of year expired 50.00%
2013
Prorated Actual % of Annual
Annual Budget Budget Year -To -Date Variance ** Budget
Revenue
Charges for Services
Fire Impact Fees $ 50,000 $ 25,000 $ 54,216 $ 29,216 108.43%
Total Charges for Services 50,000 25,000 54,216 29,216 108.43%
Investment Earnings 100 50 289 239 288.72%
Total Miscellaneous Revenue 100 50 289 239 288.72%
Total Revenue 50,100 25,050 54,505 29,455 108.79%
Expenditures
Total Expenditures 0.00%
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Cash and investments
50,100 25,050 54,505 29,455
300,000 300,000 348,010 48,010
$ 350,100 $ 325,050 $ 402,515 $ 77,465
" Variance = Actual over (under) prorated budget Fund 304
$ 402,514
108.79%
116.00%
114.97%
Page 28 of 35
City of Tukwila
Water Fund 401 - Revenue and Expenditures
As of June 30 2013
% of year expired
50.00%
I
2013
Annual Budget
Prorated
Budget
Actual
Year -To -Date
Variance "
of Annual
Budget
Revenue
Charges for Services
Water Sales
Security
Total Charges for Services
Miscellaneous Revenue
Investment Earnings
Connection Fees
Other Misc Revenue
Total Miscellaneous Revenue
Transfers In Hydrant Rental
Total Revenue
Expenses
11 Salaries
12 Extra Labor
13 Overtime
21 FICA
23 PERS
24 Industrial Insurance
25 Medical, Dental, Life, Optical
28 Uniform Clothing
31 Office & Operating Supplies
33 Water Purchased for Resale
35 Small Tools & Minor Equipment
41 Professional Services
42 Communication
43 Travel
45 Operating Rentals & Leases
46 Insurance
47 Public Utility Services
48 Repairs & Maintenance
49 Miscellaneous
53 Excise Taxes
54 Interfund utility taxes
64 Capital Outlay
80 Debt Service Principal
81 Debt Service Interest
Total Water Fund
Indirect cost allocation
Total Expenses
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Cash and investments
$ 5,228,000
1,000
5,229,000
6,700
50,000
300
57,000
106,000
5,392,000
$ 2,614.000
500
2,614,500
3,350
25,000
150
28500
53,000
$ 2,520,568
210
2,520,778
10,887
67,710
280
78,877
51,840
$ (93,432.22)
(290)
(93,722)
48.21%
21.00%
48.21%
7,537 162.49%
42,710 135.42% (a)
130 93.33%
50,377 138.38%
(1,160) 48.91%
2,696,000
2,651,495
(44,505) 49.17%
572,435
6,000
5,738
43,634
46,940
14,235
123,273
1,330
92,839
2,195,596
11,000
270,300
2,500
1,500
116,809
21,000
23,000
3,000
35,200
184,000
534,000
1,237,000
460,181
83,852
6,085,362
511,447
286,218
3,000
2,869
21,817
23,470
7,118
61,637
665
46,420
1,097,798
5,500
135,150
1,250
750
58,405
10,500
11,500
1,500
17,600
92,000
267,000
618,500
230,091
41,926
3,042,681
255,724
280,925
2,792
21,591
20,408
6,899
59,000
210
51,567
1,125,372
1,770
43,120
119
55
58,370
21,656
11,665
7,970
15,088
109,491
239,466
21,637
329,977
49,477
2,478,626
255,723
2,734,349
6,596,809 I 3,298,405
(1,204,809)
4,000,000
$ 2,795,191
(602,405)
4,000,000
$ 3,397,596
(82,854)
6,077,949
$ 5,995,095
$ 5.655 077
(5,293) 49.08%
(3,000) 0.00%
(77) 48.65%
(226) 49.48%
(3,062) 43.48%
(218) 48.47%
(2,637) 47.86%
(455) 15.79%
5,147 55.54%
27,574 51.26% (b)
(3,730) 16.09%
(92,030) 15.95%
(1,131) 4.77%
(695) 3.68%
(34) 49.97%
11,156 103.12% (c)
165 50.72%
6,470 265.66% (d)
(2,512) 42.86%
17,491 59.51%
(27,534) 44.84%
(596,863) 1.75% (e)
99,886 71.71%
7,551 59.01%
(564,055) 40.73%
(0) 50.00%
(564;055) • 444411E
519,550 6.88%
2,077,949 151.95%
$ 2,597,499 214.48%
(a) Connection fees are related to permit activity or sale of property.
(b) Water purchased for resale includes 7 months of charges rather than 6 months.
(c) Budget for insurance based on 2012 actuals.
(d) Annual maintenance for Eden was budgeted in the Miscellaneous category but charged to Repairs & Maintenance.
(e) Andover Park W /Strander new water main project is under design. Project is connected to Transit Center project.
** Variance = Actual over (under) prorated budget Fund 401
Page 29 of 35
City of Tukwila
Sewer Fund 402 - Revenue and Expenditures
As of June 302013
% of year expired 50.00%
2013
Prorated Actual ' % of Annual
Annual Budget ' Budget Year -To -Date Variance "' Budget
Revenue
Charges for Services
Sewer Sales $ 5,780,000 $ 2,890,000 $ 3,516,573 $ 626,573 60.84%
Total Charges for Services 5,780,000 2,890,000 3,516,573 626,573 60.84%
Miscellaneous Revenue
Investment Earnings 5,000 2,500 2,112 (388) 42.24%
Connection fees 120,000 60,000 202,757 142,757 168.96% (a)
Total Miscellaneous Revenue 125,000 62,500 204,869 142,369 163.89%
Public Trust Fund Loan Proceeds 750,000 375,000 (375,000) 0.00%
Total Revenue 6,655,000 3,327,500 3,721,441 I 393,941
Expenses
11 Salaries 289,014 144,507 184,109 39,602 63.70%
12 Extra Labor 8,000 4,000 631 (3,369) 7.89%
13 Overtime 3,442 1,721 7,612 5,891 221.16% (b)
21 FICA 21,998 10,999 14,584 3,585 66.29% (b)
23 PERS 23,699 11,850 13,821 1,972 58.32% (b)
24 Industrial Insurance 6,189 3,095 3,989 894 64.45% (b)
25 Medical, Dental, Life, Optical 44,420 22,210 35,523 13,313 79.97% (b)
28 Uniform Clothing 570 285 - (285) 0.00%
31 Office & Operating Supplies 22,393 11,197 6,641 (4,555) 29.66%
33 Metro Sewage Treatment 3,749,000 1,874,500 1,559,647 (314,853) 41.60%
35 Small Tools & Minor Equipment 5,500 2,750 142 (2,608) 2.58%
41 Professional Services 241,600 120,800 16,336 (104,464) 6.76%
42 Communication 2,500 1,250 1,006 (244) 40.26%
43 Travel 1,000 500 5,894 5,394 589.43%
44 Advertising 150 75 144 69 95.67%
45 Operating Rentals & Leases 90,261 45,131 53,019 7,889 58.74%
46 Insurance 15,195 7,598 16,734 9,137 110.13% (c)
47 Public Utility Services 27,050 13,525 14,763 1,238 54.58%
48 Repairs & Maintenance 43,000 21,500 55,367 33,867 128.76% (d)
49 Miscellaneous 30,000 15,000 12,814 (2,186) 42.71%
53 Excise Taxes 40,000 20,000 51,221 31,221 128.05% (e)
54 Interfund utility tax 579,000 289,500 351,707 62,207 60.74%
64 Capital Outlay 1,180,000 590,000 48,129 (541,871) 4.08%
80 Debt Service Principal 275,961 137,981 (137,981) 0.00%
81 Debt Service Interest 78,801 39,401 33,899 (5,501) 43.02%
Total Sewer Fund 6,778,743 3,389,372 2,487,734 (901,638) 36.70%
Indirect cost allocation 385,141 192,571 192.570 (0) 50.00%
Total Expenses NM 7,163,884 3,581,942 2,680,304 (901,638) 37.41%
Change in Fund Balance (508,884) (254,442) 1,041,137 1,295,579 - 204.59%
Beginning Fund Balance 1,100,000 1,100,000 2,199,821 1,099,821 199.98%
Ending Fund Balance I $ 591,116 $ 845,558 $ 3,240,958 $ 2,395,400 548.28%
Cash and investments $ 2,316,037
(a) Connection charges are directly tied to permit activity.
(b) Emergency sewer repair work on Andover Park West. Employees from other departments were charged here for the emergency repair.
(c) Budget for insurance based on 2012 actuals.
(d) APW /APE sewer repair in March for $29,884. Additionally, annual maintenance for Eden is budgeted in the Miscellaneous category but
charged to Repairs & Maintenance.
(e) Budget has been $40,000 since 2005 but as revenue increases, so does the excise tax. Need to revise budget to reflect current taxes owed.
" Variance = Actual over (under) prorated budget Fund 402
Page 30 of 35
City of Tukwila
Foster Golf Course 411- Revenue and Expenditures
As of June 30 2013
of year expired
50.00%
2013
Annual
Budget
Prorated Budget
Actual
Year -To -Date
Variance **
of Annual
Budget
Revenue
General Revenue
Excise Taxes
Total General Revenue
Charges for Services
Sale of Merchandise
Greens Fees, Instruction
Total Charges for Services
Miscellaneous Revenue
Investment Earnings
Rents and Concessions
Other Misc Revenue
Total Miscellaneous Revenue
Transfers In
Total Revenue
$ 2,617
2,617
134,000
977,850
1,111,850
1,130
276,000
277,130
400,000
1,791,597
$ 1,309 $ 1,515 $ 207 57.90%
1,309 1,515 207 57.90%
67,000
488,925
555,925
565
138,000
138,565
200,000
70,099 3,099 52.31%
467,488 (21,437) 47.81%
537,587 (18,338) 48.35%
272 (293) 24.10%
124,930 (13,070) 45.26%
19 19 0.00%
125,221 (13,344) 45.19%
200,000 - 50.00%
895,799
I
864,324 (31,475)
Expenses
11 Salaries
12 Extra Labor
13 Overtime
21 FICA
23 PERS
24 Industrial Insurance
25 Medical, Dental, Life, Optical
26 Unemployment Compensation
28 Uniform Clothing
31 Office & Operating Supplies
34 Items Purchased for Resale
35 Small Tools & Minor Equipment
41 Professional Services
42 Communication
43 Travel
44 Advertising
45 Operating Rentals & Leases
46 Insurance
47 Public Utility Services
48 Repairs & Maintenance
49 Miscellaneous
53 Excise Taxes
54 Interfund admissions tax
64 Capital Outlay
Total Foster Golf Course Fund
Indirect cost allocation
Total Expenses
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Cash and investments
654,633
89,000
2,000
49,577
53,692
14,499
140,818
6,000
1,164
88,750
80,000
2,500
9,600
5,150
750
4,000
82,445
15,195
44,293
19,400
40,950
6,400
54,000
50,000
1,514,816
192,801
1,707,617
83,980
200,000
$ 283,980
(a) Budget for insurance based on 2012 actuals.
327,317
44,500
1,000
24,789
26,846
7,250
70,409
3,000
582
44,375
40,000
1,250
4,800
2,575
375
2,000
41,223
7,598
22,147
9,700
20,475
3,200
27,000
25,000
757,408
96,401
41,990
200,000
$ 241,990
** Variance = Actual over (under) prorated budget Fund 411
297,580 (29,736) 45.46%
32,390 (12,110) 36.39%
445 (555) 22.27%
24,756 (33) 49.93%
22,744 (4,102) 42.36%
9,045 1,795 62.38%
51,285 (19,124) 36.42%
- (3,000) 0.00%
- (582) 0.00%
30,671 (13,704) 34.56%
58,307 18,307 72.88%
635 (615) 25.40%
5,045 245 52.55%
1,050 (1,525) 20.39%
23 (352) 3.05%
2,494 494 62.36%
41,047 (175) 49.79%
16,734 9,137 110.13% (a)
24,233 2,086 54.71%
11,355 1,655 58.53%
5,932 (14,543) 14.49%
1,889 (1,311) 29.52%
27,774 774 51.43%
- (25,000) 0.00%
665,436 (91,972) 43.93%
96,401 - 50.00%
761,837 (91,972)
102,487 60,497 122.04%
404,389 204.389 202.19%
$ 506,876 $ 264,886 178.49%
$ 445,889
Page 31 of 35
City of Tukwila
Surface Water Fund 412 - Revenue and Expenditures
As of June 30 2013
% of year expired
50.00%
I
2013
Annual Budget
Prorated
Budget
Actual
Year -To -Date
%of Annual
Variance ** Budget
Revenue
Charges for Services
Surface Water Sales
Total Charges for Services
Intergovernmental Revenue
Miscellaneous Revenue
Investment Earnings
Other Misc Revenue
Total Miscellaneous Revenue
Total Revenue
Expenses
11 Salaries
12 Extra Labor
13 Overtime
21 FICA
23 PERS
24 Industrial Insurance
25 Medical, Dental, Life, Optical
28 Uniform Clothing
31 Office & Operating Supplies
35 Small Tools & Minor Equipment
41 Professional Services
42 Communication
43 Travel
44 Advertising
45 Operating Rentals & Leases
46 Insurance
47 Public Utility Services
48 Repairs & Maintenance
49 Miscellaneous
53 Excise Taxes
54 Interfund utility tax
64 Capital Outlay
80 Debt Service Principal
81 Debt Service Interest
Total Surface Water Fund
Indirect Cost Allocation
Total Expenses
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Cash and investments
I
$ 3,839,309
3,839,309
355,000
12,591
12,591
4,206,900
729,589
25,000
9,358
55,149
59,837
15,709
151,768
1,425
92,130
4,000
953,570
2,000
2,000
500
135,301
15,195
156,600
13,965
18,000
25,000
385,000
1,485,000
287,154
28,503
4,651,753
474,941
5,126,694
$ 1,919,655 $ 1,938,781 $ 19,126
1,919,655
177,500 (177,500)
1,938,781 19,126
6,296
6,296
2,103,450
364,795
12,500
4,679
27,575
29,919
7,855
75,884
713
46,065
2,000
476,785
1,000
1,000
250
67,651
7,598
78,300
6,983
9,000
12,500
192,500
742,500
143,577
14,252
2,325,877
_ 237,471
2,563,347
50.50%
50.50%
0.00% (a)
10,325 4,030 82.01%
40 40 0.00%
10,365 4,070 82.32%
1,949,146 (154,304)
333,179 (31,616) 45.67%
17,683 5,183 70.73% (b)
3,179 (1,500) 33.97%
26,841 (733) 48.67%
25,230 (4,689) 42.16%
7,897 43 50.27%
64,179 (11,705) 42.29%
- (713) 0.00%
16,144 (29,921) 17.52%
7,886 5,886 197.16%
91,234 (385,551) 9.57%
115 (885) 5.74%
113 (887) 5.63%
(250) 0.00%
66,048 (1,602) 48.82%
16,734 9,137 110.13% (c)
21,525 (56,775) 13.74%
11,043 4,061 79.08% (d)
14,338 5,338 79.65% (e)
28,678 16,178 114.71%
194,659 2,159 50.56%
(742,500) 0.00%
(23) (143,600) -0.01%
6,538 (7,713) 22.94%
953,220 (1,372,656) 20.49%
237,471 0 50.00%
11,190,691 (1,372,656) 23.23%
(919,794) (459,897) 758,455 1,218,352 82.46%
2,000,000 2,000,000 2,329,158 329,158 116.46%
$ 1,080,206 $ 1,540,103 $ I 3,087,613 $ 1,547,510
$ 2,985,279
(a) Grant revenue is tied to projects and is billed after project funds expended.
(b) Extra labor was for repairing the break on E Marginal Way. Break occured 11- 19 -12.
(c) Budget for insurance based on 2012 actual.
(d) Annual maintenance for Eden was budgeted in the Miscellaneous category but charged to Repairs & Maintenance.
(e) The majority of miscelllaneous costs are comprised of lien fees and credit card fees.
** Variance = Actual over (under) prorated budget Fund 412
Page 32 of 35
City of Tukwila
Equipment Rental /Replacement Fund 501 - Revenue and Expenditures
As of June 30 2013
% of year expired
50.00%
Annual Budget
I
Prorated I
Budget
2013
Actual
Year -To -Date
% of Annual
Variance Budget
Revenue
Charges for Services
ERR O &M Dept Charges
Equipment Replacement Charges
Transportation
Total Charges for Services
Miscellaneous Revenue
Investment Earnings
Other Misc Revenue
Total Miscellaneous Revenue
Sale of Capital Assets
Transfers In
Total Revenue
Expenses
11 Salaries
12 Extra Labor
13 Overtime
21 FICA
23 PERS
24 Industrial Insurance
25 Medical, Dental, Life, Optical
28 Uniform Clothing
31 Office & Operating Supplies
34 Items Purchased for Resale
35 Small Tools & Minor Equipment
41 Professional Services
42 Communication
45 Operating Rentals & Leases
46 Insurance
48 Repairs & Maintenance
49 Miscellaneous
64 Capital Outlay
Total Equipment Rental Fund
Indirect Cost Allocation
Total Expenses
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Cash and investments
$ 1,409,325
972,088
150
2,381,563
14,269
14,269
397,226
1,030,000
3,823,058
364,615
12,000
2,000
27,788
29,902
10,051
77,956
950
2,979
679,000
2,500
1,000
2,000
30,142
10,130
120,781
8,000
2,209,906
3,591,700
291,838
3,883,538
(60,480)
4,000,000
$ 3,939,520
$ 704,663
486,044
75
1,190,782
7,135
7,135
198,613
515,000
1,911,529
182,308
6,000
1,000
13,894
14,951
5,026
38,978
475
1,490
339,500
1,250
500
1,000
15,071
5,065
60,391
4,000
1,104,953
1,795,850
145,919
$ 704,663 $
516,044
1,220,707
17,744
5,973
23,716
57,125
1,301,548
1,941,769
(30,240)
4,000,000
$ 3,969,760
182,501
6,659
14,363
13,639
5,230
39,540
89
1,280
263,797
2,101
104
663
14,808
10,828
17,026
4,159
260,703
837,489
145,919
30,000
(75)
29,925
10,609
5,973
16,582
(141,488)
(1,030,000)
(1,124,982)
193
659
(1,000)
469
(1,312)
205
562
(386)
(210)
(75,703)
851
(396)
(337)
(263)
5,763
(43,364)
159
(844,250)
(958,361)
983,408 (958,361)
318,139 (166,621)
4,132,395 132,395
$ 4,450,534 $ (34,226)
$ 4,449,473
(a) Transfers in are done on an as- needed basis; most likely in the fall when equipment is delivered and paid for.
(b) Budget for insurance based on 2012 actual.
50.00%
53.09%
0.00%
51.26%
124.35%
0.00%
166.21%
14.38%
0.00% (a)
50.05%
55.49%
0.00%
51.69%
45.61%
52.04%
50.72%
9.33%
42.96%
38.85%
84.05%
10.38%
33.14%
49.13%
106.89% (b)
14.10%
51.99%
11.80% (c)
23.32%
50.00%
- 526.02%
103.31%
112.97%
(c) All equipment except 2 fire pumpers and fire command vehicle have been ordered. Invoices will be paid upon delivery of vehicles, most likely
in the fall.
" Variance = Actual over (under) prorated budget Fund 501
Page 33 of 35
City of Tukwila
Insurance Fund 502 - Revenue and Expenditures
As of June 30 2013
% of year expired
50.00%
2013
Annual Budget
Prorated
Budget
Actual
Year -To -Date
Variance **
% of Annual
Budget
Revenue
Charges for Services
Employee Benefit Programs
Total Charges for Services
Miscellaneous Revenue
Investment Earnings
Employer Trust Contributions
Employee Contributions
Other Misc Revenue
Total Miscellaneous Revenue
$ 1,200 $
1,200
96,000
4,483,192
78,000
1,000
4,658,192
600 $
600
48,000
2,241,596
39,000
500
2,329,096
299 $
299
76,549
2,204,455
32,148
2,313,152
(301)
(301)
28,549
(37,141)
(6,852)
(500)
(15,944)
24.89%
24.89%
79.74%
49.17%
41.22%
0.00%
49.66%
Total Revenue
4,659,392
2,329,696
2,313,451
(16,245)
49.65%
Expenses
25 Medical, Dental, Life, Optical
41 Professional Services
49 Miscellaneous
Total
Indirect cost allocation
Total Expenses
4,892,940
25,000
20,500
4,938,440
73,709
2,446,470
12,500
10,250
2,469,220
36,855
2,414,708
9,855
2,729
2,427,292
36,855
(31,762)
(2,645)
(7,521)
(41,928)
49.35%
39.42%
13.31%
49.15%
50.00%
5,012,149 2,506,075 2,464,146 (41,928)
49.16%
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Cash and investments
(352,757) (176,379) (150,696) 25,683
4,500,000 4,500,000 4,794,386 294,386
42.72%
106.54%
$ 4,147,243 $ 4,323,622 $ 4,643,690 $ 320,069
111.97%
** Variance = Actual over (under) prorated budget Fund 502
$ 5,837,616
Page 34 of 35
City of Tukwila
LEOFF Insurance Fund 503 - Revenue and Expenditures
As of June 30 2013
of year expired 50.00%
2013
Prorated Actual % of Annual
Annual Budget Budget Year -To -Date Variance** Budget
Revenue
Miscellaneous Revenue
Investment Earnings $ 3,340 $ 1,670 $ 1,656 $ (14) 49.59%
Total Miscellaneous Revenue 3,340 1,670 1,656 (14) 49.59%
Total Revenue 3,340 1,670 1,656 (14) 49.59%
Expenses
25 Medical, Dental, Life, Optical 479,372 239,686 249,610 9,924 52.07%
41 Professional Services 19,500 9,750 1,095 (8,655) 5.62%
49 Miscellaneous - - 500 500 0.00%
Total 498,872 249,436 251,205 1,769 50.35%
Indirect Cost Allocation
Total Expenses
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Cash and investments
9,619 4,810 4,809 (0) 50.00%
508,491 254,246 256,014 1,769 50.35%
(505,151) (252,576) (254,358) (1,783) 50.35%
1,600,000 1,600,000 1,711,532 111,532 106.97%
$ 1,094,849 $ 1,347,425 $ 1,457,174 $ 109,749 133.09%
" Variance = Actual over (under) prorated budget Fund 503
$ 1,666,674
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