ORD 23-974 - Amending the 2023-2024 Biennial BudgetORDINANCE NO.23-974
AN ORDINANCE of the City of Federal Way, Washington,
relating to amending the 2023-2024 Biennial Budget. (Amending
Ordinance Nos. 22-941, 23-959 and 23-966)
WHEREAS, the tax estimates and budget for the City of Federal Way, Washington,
for the 2023-2024 fiscal biennium were prepared and filed on September 15, 2022 as
provided by Titles 35A.34 and 84.55 of the Revised Code of Washington; and
WHEREAS, the budget was printed for distribution and notice published in the
official paper of the City of Federal Way setting the time and place for public hearing on
the budget and said notice stating copies of the budget can be obtained on-line and at the
Office of the City Clerk; and
WHEREAS, the City Council of the City of Federal Way held public hearings on
October 18 and November 01, 2022, and considered the public comments presented; and
WHEREAS, the City Council of the City of Federal Way approved the budget
ordinance on November 15, 2022 (adopted budget attached as Exhibit A); and
WHEREAS, the City Council of the City of Federal Way approved the first amended
budget ordinance on June 06, 2023 (adopted budget amendment #1 attached as Exhibit B);
and
WHEREAS, the City Council of the City of Federal Way approved the second
amended budget ordinance on September 05, 2023 (adopted budget amendment #2 attached
as Exhibit C); and
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF FEDERAL WAY,
Ordinance No. 23-974 Page 1 of 7
WASHINGTON, DO ORDAIN AS FOLLOWS:
Section 1. 2023-2024 Budget Amendment. That the budget for the 2023-2024
biennium is hereby amended in the amounts and for the purposes as shown on the attached
Exhibit D ("2023-2024 Amended Budget #3")
Section 2. Administration. The Mayor shall administer the Biennial Budget and
in doing so may authorize adjustments to the extent that they are consistent with the budget
approved herein.
Section 3. Seyerability. Should any section, subsection, paragraph, sentence, clause,
or phrase of this chapter, or its application to any person or situation, be declared
unconstitutional or invalid for any reason, such decision shall not affect the validity of the
remaining portions of this chapter or its application to any other person or situation. The City
Council of the City of Federal Way hereby declares that it would have adopted this chapter
and each section, subsection, sentence, clauses, phrase, or portion thereof, irrespective of the
fact that any one or more sections, subsections, sentences, clauses, phrases, or portions be
declared invalid or unconstitutional.
Section 4. Corrections. The City Clerk and the codifiers of this ordinance are
authorized to make necessary corrections to this ordinance including, but not limited to, the
correction of scrivener/clerical errors, references, ordinance numbering, section/subsection
numbers and any references thereto.
Section 5. Ratification. Any act consistent with the authority and prior to the effective
date of this ordinance is hereby ratified and affirmed.
Section 6. Effective Date. This ordinance shall take effect and be in force five (5)
days from the time of its final passage as provided by law.
Ordinance No. 23-974 Page 2 of 7
PASSED by the City Council of the City of Federal Way this 21 st day of November,
2023.
ATTEST:
PA
AS TO FORM:
CITY OF FEDERAL WAY:
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CITY CLERK
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] RYAN CALL, CFFY A EY
FILED WITH THE CITY CLERK: 11/01/2023
PASSED BY THE CITY COUNCIL: 11/21/2023
PUBLISHED: 12/01/2023
EFFECTIVE DATE: 12/06/2023
ORDINANCE NO.: 23-973
Ordinance No. 23-974 Page 3 of 7
EXHIBIT A
2023-2024Ado ted Bud2et
2023
2024
Beginning Fund
Beginning Fund
Ending Fund
Fund
Balance
Revenue
INpenditure
Balance
Revenue
Expenditure
Balance
General Fund
$ 12,415,532
$ 56,854,231
$ 60,077,654
$ ` 9,192,109
$ 61,108,379
$ 61,300,485
$ 9,000,003
Special Revenue Funds:
Street
210,983
5,715,475
5,426,458
500,000
5,595,163
5,595,163
500,000
Arterial Street
100,001
1,563,000
1,563,000
100,001
1,563,000
1,563,000
100,001
Utility Tax
4,579,047
11,830,565
11,619,868
4,789,743
11,782,564
15,072,308
1,500,000
Sales/Use Tax- A6rd. & Supprt. Housing
140,702
125,000
125,000
140,702
125,000
125,000
140,702
Solid Waste/Recycling
311,052
722,200
641,647
391,604
722,200
654,343
459,462
Special Contract/Studies
462,890
-
462,890
462,890
Hotel/Motel Lodging Tax
1,720,995
293,000
65,000
1,948,995
308,000
65,000
2,191,995
Community Center
980,517
2,799,376
2,279,893
1,500,000
2,306,857
2,306,857
1,500,000
Traffic Safety Fund
3,109,153
3,000,000
3,846,735
2,262,419
3,060,000
4,122,419
1,200,000
Utility Tax Proposition 1
1,612,395
3,859,478
4,471,873
1,000,000
4,603,704
4,603,704
1,000,000
Performing Arts & Event Center
541,702
2,387,767
2,483,359
446,111
2,259,757
2,483,359
222,509
Solid Waste 10%Utility Tax
152,012
2,200,000
2,200,000
152,012
2,300,000
2,300,000
152,012
Community Development Block Grant
28,268
886,193
886,193
28,269
789,717
789,717
28,268
Paths and Trails
1,895;150
170,600
100,000
1,965,750
172,216
600,000
1,537,966
Technology
235,810
149,250
-
385,060
149,250
-
534,310
Jail Service
164,252
2,335,748
2,500,000
(0)
2,700,000
2,700,000
(0)
Strategic Reserve
3,000,001
-
3,000,001
3,000,001
Parks Reserve
1,120,891
5,000
-
1,125,891
5,000
-
1,130,891
Debt Service Fund
3,118,184
2,446,368
2,446,368
3,118,184
2,446,459
2,446,459
3,118,184
Capital Project Funds:
Real Estate Excise Tax
4,110,900
5,521,000
7,055,343
2,576,557
5,576,000
5,788,245
2,364,312
Downtown Redevelopment
3,496,123
-
205,000
3,291,123
-
150,000
3,141,123
Municipal Facilities
175,185
-
175,185
175,185
Parks
1,497,896
367,000
367,000
1,497,896
767,000
767,000
1,497,896
Surface Water Management
1,744,296
2,044,312
3,359,608
429,000
1,556,230
1,805,273
179,957
Transportation
1,125,725
19,269,000
19,912,000
482,725
50,927,649
49,507,000
1,903,373
Capital Project Reserve
369,963
-
369,963
-
369,963
Enterprise Fund:
Surface Water Management
2,897,393
6,226,871
6,450,608
2,673,656
6,228,298
8,104,300
797,654
Dumas Bay Centre
1,132,849
1,155,846
764,097
1,524,599
792,696
773,784
1,543,510
Internal Service Funds:
Risk Management
1,158,255
.2,307,763
2,657,763
808,255
2,120,877
2,329,131
600,001
Information Technology
3,734,945
3,243,845
'3,646,229
3,332,561
3,288,845
3,393,541
3,227,865
Mail & Duplication
255,919
135,947
154,901
236,965
135,947
161,901
211,011
Fleet & Equipment
7,621,866
2,425,039
3,336,067
6,710,838
2,399,475
1,711,734
7,398,580
Buildings & Furnishings
2,161,252
728,099
789,772
2,099,579
603,099
664,772
2,037,906
Health Insurance
3,579,885
4,956,000
5,256,726
3,279,159
4,956,000
5,256,726
2,978,433
Unemployment Insurance
245,846
-
70,000
175,846
-
70,000
105,846
Grand Total All Funds
$ 71,207,836
$ 145,723,974
$ 154,758,165 1
$ 62,173,646
$ 181,349,382
$ 187,211,223
$ 56,311,805
Ordinance No. 23-974 Page 4 of 7
IXHIBITB
2023-2024 Adopted
Budget Amendment #1
2023
2024
Beginning Fund
Beginning Fund
Fading Fund
Fund
Balance
Revenue
Egxndture
Balance
Revenue
bpendture
Balance
General Fund
$ 27,500,556 $
58,056,122
$ 76,002,369
$ 9,554,309 $
61,040,879
$ 61,590,721
$ 9,004,467
Special Revenue Funds:
Street
359,300
5,975,158
5,834,458
500,000
5,595,163
5,595,163
500,000
Arterial Street
999,047
1,563,000
2,462,047
100,000
1,563,000
1,563,000
100,000
Utility Tax
4,643,952
12,196,316
12,050,524
4,789,743
11,782,564
15,072,308
1,500,000
Sales/Use Tax- AN. & Supprt. Housing
147,938
125,000
125,000
147,938
125,000
125,000
147,938
Solid Waste/Recycling
395,438
722,200
725,598
392,040
722,200
654,343
459,897
Special Contract/Studies
987,117
987,117
-
-
987,117
Hotel/Motel Lodging Tax
1,867,690
293,000
65,000
2,095,690
308,000
65,000
2,338,690
Community Center
1,737,337
2,799,376
2,279,893
2,256,820
2,306,857
2,306,857
2,256,820
Traffic Safety Fund
2,445,305
3,000,000
3,846,735
1,598,570
3,060,000
4,122,419
536,151
Utility TaxProposition 1
1,570,837
3,901,478
4,471,873
1,000,441
4,603,704
4,603,704
1,000,441
Performing Arts & Event Center
873,647
2,387,767
2,483,359
778,055
2,259,757
2,483,359
554,454
Community Development Block Grant
25,107
886,193
886,193
25,107
789,717
789,717
25,106
Solid Waste 101/oUtility Tax
1,632,178
2,200,000
3,680,166
152,012
2,300,000
2,300,000
152,012
Paths and Trails
1,888,280
170,600
100,000
1,958,880
172,216
600,000
1,531,096
Technology
459,967
149,250
28,350
580,867
149,250
12,000
718,117
Jail Service
7,487
2,492,513
2,500,000
0
2,700,000
2,700,000
0
Strategic Reserve
3,001,354
-
3,001,354
-
3,001,354
Parks Reserve
1,132,882
5,000
-
1,137,882
5,000
1,142,882
Debt Service Fund
(1,367,880)
3,814,248
2,446,368
(0)
2,446,459
2,446,459
(0)
Capital Project Funds:
Real Estate Excise Tax
3,216,755
5,521,000
7,055,343
1,682,412
5,576,000
5,788,245
1,470,167
Downtown Redevelopment
4,498,575
-
205,000
4,293,575
150,000
4,143,575
Municipal Facilities
175,412
-
175,412
175,412
Parks
2,031,573
367,000
657,664
1,740,909
767,000
767,000
1,740,909
Surface Water Management
4,570,034
3,243,885
7,032,179
781,740
1,556,230
1,805,273
532,697
Transportation
15,937,599
19,323,650
31,642,185
3,619,064
50,927,649
49,507,000
5,039,713
Capital Project Reserve
370,253
-
370,253
-
370,253
Fnterprise Fund:
Surface Water Management
4,510,%
6,226,871
7,588,980
3,148,437
6,228,298
8,104,300
1,272,435
Dumas Bay Centre
1,710,216
1,155,846
764,097
2,101,965
792,696
773,784
2,120,877
Internal Service Funds:
RiskManagement
1,516,609
2,307,763
2,657,763
1,166,609
2,120,877
2,329,131
958,355
Information Technology
4,259,029
3,484,045
3,886,429
3,856,646
3,514,145
3,618,841
3,751,950
Mail & Duplication
279,133
135,947
154,901
260,179
135,947
161,901
234,225
Fleet & Equipment
8,545,676
2,550,039
4,944,651
6,151,064
2,399,475
1,711,734
6,838,805
Buildings & Furnishings
2,114,858
728,099
789,772
2,053,185•
603,099
664,772
1,991,512
Health Insurance
3,659,129
4,956,000
5,256,726
3,358,403
4,956,000
5,256,726
3,057,677
Unemployment Insurance
1 252,016
-
70,0001
182,016
70,0001
112,016
Grand TolalAll Funds
1 $ 107,954,951 $
150,737,.166
$ 192,693,624
1 $ 65,998,694 $
181,507,182
$ 187,738,757
$ 59,767,119
Ordinance No. 23-974 Page 5 of 7
UHIBITC
2023-2024
Amended Budget #2
2023
L
2024
Beginning Fund
Beginning Fund
Ending Fund
Fund
Balance
Revenue
bpenditure
Balance
Revenue
Egxnalture
Balance
GeneralFund
$ 27,350,553 $
59,091,457
$ 76,872,596
$ 9,569,414 $
61,580,879 $
62,130,721
$ 9,019,572
Special Revenue Funds:
Street
359,430
5,991,404
5,850,704
500,130
5,611,409
5,611,409
500,130
Arterial Street
998,845
1,563,000
2,461,845
100,000
1,563,000
1,563,000
100,001
Utility Tax
4,646,109
12,449,431
12,303,640
4,791,900
11,782,564
15,072,308
1,502,157
Sales/Use Tax -Affrd.&Sopprt.Housing
148,016
125,000
125,000
148,016
125,000
125,000
148,016
Solid Waste/Recycling
395,459
722,200
725,598
39ZO61
722,200
654,343
459,918
Special Contract/Studies
987,302
-
450,000
537,302
-
537,302
Hotel/Motel Lodging Tax
1,868,015
293,000
65,000
2,096,015
308,000
65,000
2,339,015
Community Center
1,737,273
2,799,376
2,279,893
2,256,756
2,306,857
2,306,857
2,256,756
Traffic Safety Fund
2,493,443
3,000,000
3,846,735
1,646,708
3,060,000
4,122,419
584,290
Utility TaxProposition 1
1,571,054
3,901,478
4,471,873
1,000,658
4,603,704
4,603,704
1,000,658
Performing Arts & Event Center
873,936
2,387,767
2,483,359
778,344
2,259,757
2,483,359
554,743
Community Development Block Grant
25,107
886,193
886,193
25,107
789,717
789,717
25,106
Solid Waste 101/oUtility Tax
1,632,240
2,200,000
3,680,166
15ZO74
2,300,000
2,300,000
152,074
Paths and Trails
1,888,688
170,600
366,376
1,692,912
172,216
600,000
1,265,128
Technology
459,999
149,250
259,350
349,899
149,250
12,000
487,149
Jail Service
7,260
2,492,140
2,500,000
0
2,700,000
2,700,000
0
Strategic Reserve
3,002,082
-
3,002,082
3,002,082
Parks Reserve
1,133,157
5,000
1,138,157
5,000
1,143,157
Debt Service Fund
(1,366,565)
3,814,248
2,446,368
1,315
2,446,459
2,446,459
1,315
Capital Project Funds:
Real Estate Excise Tax
3,217,658
5,521,000
7,055,343
1,683,315
5,576,000
5,788,245
1,471,070
Downtown Redevelopment
4,499,350
-
205,000
4,294,350
-
150,000
4,144,350
Municipal Facilities
175,507
-
175,507
-
175,507
Parks
2,032,064
633,376
- 924,040
1,741,400
767,000
767,000
1,741,400
Surface Water Management
4,570,673
3,243,885
7,032,179
782,379
1,556,230
1,805,273
533,336
Transportation
15,939,217
19,323,650
31,642,185
3,620,682
50,927,649
49,507,000
5,041,331
Capital Project Reserve
370,343
370,343
370,343
Enterprise Fund:
Surface Water Management
4,511,222
6,226,871
7,588,980
3,149,113
6,228,298
8,104,300
1,273,111
Dumas Bay Centre
1,710,510
1,155,846
764,097
2,102,259
792,696
773,784
2,121,171
Internal Service Funds:
Risk Management
1,516,845
2,307,763
2,657,763
1,166,845
2,120,877
2,329,131
958,591
Information Technology
4,260,137
3,684,045
4,276,429
3,667,753
3,514,145
3,618,841
3,563,057
Mail & Duplication
279,203
135,947
154,901
260,249
135,947
161,901
234,295
Fleet & Equ ipment
8,548,261
2,550,039
4,959,137
6,139,163
2,399,475
1,711,734
6,826,904
Buildings & Furnishings
2,115,458
1,328,099
1,389,772
2,053,785
603,099
664,772
1,992,112
Health Insurance
3,660,088
4,956,000
5,256,726
3,359,362
4,956,000
5,256,726
3,058,636
Unemployment insurance
252,036
70,0001
18ZO36
70,0001
112,036
Grand TolalAll Funds
$ 107,869,976 $
153,108,665
$ 196,051,249iI
$ 64,92W3 $
182,063,428 $
188,295,003
1 $ 58,695,819
Ordinance No. 23-974 Page 6 of 7
IXIIIBITD
2023-2024 Amended Budget #3
2023
2024
Beginning Fund
Beginning Fund
Ending Fund
Fund
Balance
Revenue
Expenditure
Balance
Revenue
Expenditure
Balance
General Fund
$ 27,350,553 $
62,582,016
$ 79,829,531
$ 10,103,039 $
61,774,549 $
62,877,587
$ 9,000,000
Special Revenue Funds:
Street
359,430
6,011,404
5,870,704
500,130
5,611,409
5,611,409
500,130
Arterial Street
998,845
1,563,000
2,461,845
100,000
1,563,000
1,563,000
100,001
Utility Tax
4,646,109
12,449,431
12,305,797
4,789,743
11,782,564
15,072,308
1,500,000
Sales/Use Tax- Affrd. & Supprt. Housing
148,016
125,000
134,000
139,016
125,000
125,000
139,016
Solid Waste/Recycling
395,459
735,799
739,197
392,061
793,797
725,940
459,919
Special Contract/Studies
987,302
50,000
937,302
-
400,000
537,302
Hotel/Motel Lodging Tax
1,868,015
293,000
150,000
2,011,015
308,000
65,000
2,254,015
Community Center
1,737,273
2,280,376
2,459,893
1,557,756
2,306,857
2,306,857
1,557,756
Traffic Safety Fund
2,493,443
3,800,000
3,871,735
2,421,708
3,060,000
4,272,419
1,209,290
Utility TaxProposition 1
1,571,054
3,900,820
4,471,873
1,000,000
4,603,704
4,603,704
1,000,000
Performing Arts & Event Center
873,936
2,767,767
2,983,359
658,344
2,259,757
2,483,359
434,743
Community Development Block Grant
25,107
901,193
901,193
25,107
789,717
789,717
25,106
Solid Waste 10%Utility Tax
1,632,240
2,200,000
3,680,166
152,074
2,300,000
2,300,000
152,074
Paths and Trails
1,888,688
170,600
401,376
1,657,912
172,216
600,000
1,230,128
Technology
459,999
149,250
84,350
524,899
149,250
187,000
487,149
Jail Service
7,260
4,292,740
4,300,000
0
2,700,000
2,700,000
0
Strategic Reserve
3,002,082
3,002,082
-
3,002,082
Parks Reserve
1,133,157
5,000
1,138,157
5,000
1,143,157
Debt Service Fund
(1,366,565)
3,829,249
2,461,368
1,315
2,446,459
2,446,459
1,315
Capital Project Funds:
Real Estate Excise Tax
3,217,658
4,521,000
6,055,343
1,683,315
5,576,000
5,788,245
1,471,070
Downtown Redevelopment
4,499,350
1,000,000
3,463,669
2,035,681
150,000
1,885,681
Municipal Facilities
175,507
175,507
-
175,507
Parks
2,032,064
683,816
1,258,040
1,457,840
767,000
767,000
1,457,840
Surface WaterManagement
4,570,673
3,293,885
7,082,179
782,379
1,556,230
1,805,273
533,336
Transportation
15,939,217
24,244,248
38,604,114
1,579,351
60,727,649
62,307,000
(0)
Capital Project Reserve
370,343
-
370,343
-
370,343
Enterprise Fund:
Surface Water Management
4,511,222
7,562,395
7,763,379
4,310,238
6,320,939
9,090,691
1,540,486
Dumas Bay Centre
1,710,510
1,355,846
864,097
2,202,259
792,696
773,784
2,221,171
Internal Service Funds:
Risk Management
1,516,845
2,307,763
2,657,763
1,166,845
2,538,083
3,104,928
600,000
Information Technology
4,260,137
3,684,045
3,806,929
4,137,253
3,514,145
4,392,191
3,259,207
Mail & Duplication
279,203
135,947
164,901
250,249
135,947
161,901
224,295
Fleet & Equipment
8,548,261
2,635,039
5,980,818
5,202,482
2,399,475
2,878,734
4,723,223
Buildings & Furnishings
2,115,458
1,336,099
1,389,772
2,061,785
603,099
664,772
2,000,112
Health Insurance
3,660,088
5,414,000
5,714,726
3,359,362
4,956,000
5,256,726
3,058,636
Unem to ment Insurance
252,036
162,964
95,000
1 320,000
-
70,000
250,000
[Grand Total All Funds
$ 107,869,976 $
166,393,691
$ 212,057,118
1 $ 62,206,550 $
192,638,542 $
206,341,003.
$ 48,504,089
Ordinance No. 23-974 Page 7 of 7