Item No.

__11b_supp _____

Date of Meeting: September 22, 2026_

Proposed 2027 Central
Services Budget and
Preliminary Port-wide Roll-up
Commission Briefing
9/22/2026

Overview
• 2027 Budget Timeline
• Strategy to Budget Process
• Portwide Budget Rollup
• Central Services Operating budget
• Equity in Budgeting
• Community Programs Summary
• Central Services CIP
• Remaining Budget Schedule
2

2027 Budget Timeline

2027 Business
Plan and CIP
Development

2027 Budget
Development

Budget Briefings

Introduction of
2027 Budget &
Public Hearing

(Apri-June)

(June-Aug)

(Sept/Oct)

(Mid-November)

Adoption of
2027 Budget
(Late
November)

3

Strategy to Budget Process
Century Agenda

Implementation

Strategic
Planning

Vision/Goals

5- 10 Years

SWOT
Gap
Objectives & KPIs

3-5
Years

2027 Business Plan
2027 Budget

Annual

2027 Performance Plans

4

Environmental Scan Summary
Unprecedented political and
economic uncertainty

Cuts in federal climate change
programs and funding

Effects of trade, immigration and
other policy actions

Impact of increased inflation
due to tariffs on operating,
capital and environmental costs

Post pandemic growth moderating
Multiple years of rapid expense
growth
Federal funding reductions and
weakening operating revenues

Rapid technological advances
including Artificial Intelligence
and growing sophistication of
cyber threats

5

2027 Budget Strategies
• Review and prioritize operational needs to limit expense
growth
• Review the needs to fill all the vacant positions
• Limit new FTEs to roles that support revenue growth, economic
development, or efficiency measures
• Assess affordability of capital plans considering increased
inflation and revenue risks
• Strengthen the focus on sustainability, adaptability and
resiliency in spending and business plans
6

2027 Port-wide
Budget Rollup

7

2020-2027 Port-wide O&M Budget Summary

8

2027 Port-wide O&M Budget Summary
Inc/(Dec) from 2026
2027
Proposed
Revsd_Bud
Revsd_Bud Budget $ Change% Change

2023

2024

2025

2026

2026

(in $000's)

Actuals

Actuals

Actuals

Budget

Total Payroll Costs (with Capital)
Total Non-Payroll Costs (with Capital)
Total Costs (with Capital)

358,865
266,046
624,911

424,933
312,567
737,500

458,710
304,923
763,632

504,483
339,736
844,218

504,483
367,079
871,561

517,400
358,268
875,668

12,917
(8,810)
4,107

2.6%
-2.4%
0.5%

Sal/Wage-Cap/Govt/Envrs Proj
Dept Expense Charged - CapProj
Cap/Govt/Envrs Projects OH
OnsiteConsult-Cap/Gov/Env Proj
Total Charges to Capital

(32,448)
697
(16,799)
(17,754)
(66,304)

(33,047)
785
(20,243)
(24,429)
(76,934)

(39,024)
(51,431)
2,448
0
(20,053)
(19,438)
(25,356)
(32,077)
(81,985) (102,946)

(51,431)
0
(19,438)
(32,077)
(102,946)

(45,185)
0
(15,974)
(17,427)
(78,586)

6,246
0
3,464
14,650
24,360

-12.1%
0.0%
-17.8%
-45.7%
-23.7%

Total Payroll Expenses
Non-Payroll O&M Expense
O&M Expenses

326,417
224,481
550,899

391,886
260,755
652,642

419,686
252,626
672,311

453,052
278,090
731,141

453,052
305,432
758,484

472,215
314,374
786,589

19,163
8,943
28,106

4.2%
2.9%
3.7%

GASB 87_96_103 Expenses

14,128

6,731

4,698

35,864

8,521

8,795

274

3.2%

Total Operating Exp GASB Comparable Bas

565,026

659,373

677,009

767,005

767,004

795,384

28,379

3.7%

9

Central Services
Proposed 2027 Budget

10

2020-2027 Central Services O&M Budget Summary

11

2027 Central Services Budget Results
• Central Services Budget Target

- Target: 4.5% Increase compared to the 2026 revised budget
- Current: 2.4% higher than the 2026 revised budget

• Payroll & Non-Payroll Budget Summary
- Payroll increase $7.2M or 4.5% mainly due to

• Pay & benefit increase
• Partially offset by a reduction of 39 filled and unfilled FTEs

- Non-Payroll decrease $2.5M or 5.6% mainly due to:

• Lower On-site Consultants cost from Engineering ($9.8M)
• One-time items in the 2026 revised budget ($3.3M)
• Partially offset by contractual increases and unbudgeted/under budget items in
the 2026 revised budget
12

Modified ZBB Summary by Dept
Org
O1100
O1200
O1310
O1330
O1400
O1460
O1500
O1600
O1700
O1800
O1810
O1900
O1980
O2100
O2200
O2280
O2400
O2700
O4300
O9200

Dept Name
Executive Office
Commission Office
Legal
Risk Management
External Relations
OEDI
Business Intelligence
Engineering
PCS
Human Resources
Labor Relations
ICT
Info Sec
Finance & Budget
AFR
Internal Audit
OSI
E&S COE
Police
CPO

Grand Total

FY26 Budget
786,160
568,733
1,914,878
7,377,834
5,818,750
758,035
553,566
24,758,947
1,562,079
2,225,519
69,274
15,029,951
1,552,912
243,746
997,941
69,980
188,804
1,099,490
4,924,758
650,200

FY27 Budget
740,586
566,333
1,800,165
7,383,834
5,657,076
626,835
490,866
23,939,229
1,535,039
2,158,168
64,716
15,788,277
1,552,912
201,219
1,015,301
81,180
183,804
929,490
7,214,064
578,855

Change from
FY26 Budget
(45,574)
(2,400)
(114,713)
6,000
(157,374)
(131,200)
(62,700)
(819,718)
(27,040)
(67,351)
(4,558)
758,326
(42,527)
17,360
11,200
(5,000)
(170,000)
2,289,306
(71,345)

71,151,556

72,507,948

1,360,693

ICT (1900)
• Microsoft Enterprise: increases by $528K driven
primarily by higher costs in the Enterprise Agreement,
Azure consumables, and Defender overages.
• Checkpoint: increases by $216K
Police (4300)
• $1.8M increase in Outside Services is primarily driven
by SCORE (Jail) at $1.2M, City of SeaTac Court fees at
$580K, and Public Defender costs at $75K.
*Excluding ICT and Police, the total budget reduction is
$1,687K

13

2027 Central Services Payroll Budget
• COLA @ 2.0% and average Pay for Performance increase @ 1.76%
for non-rep employees
• Represented employees based on union contracts
• Benefits cost based on HR Budget Guidelines
• Annualized payroll for the new FTEs in 2026 budget
• Added the mid-year approved new FTEs to the baseline
• Eliminated 39 FTEs
• Used 2.0% vacancy factor, instead of 4.0% in the 2026 budget
• Payroll budget is pre-populated into the budget system
14

2027 Central Services FTEs Summary
Description

FTEs

2026 Approved Budget

985.0

Changes in 2026:
Mid-Year Approvals
Eliminated
Transfer
2026 Baseline

1.5
-3.6
-5.0
977.9

2027 Budget Changes:
Transfer
Eliminated

0.0
-39.0

New FTEs Approved
Repurposed
Net Change

2.0
-2.0
-39.0

2027 Proposed FTEs

938.9

Notes

1.0 Police, 0.50 Ext Rel
1.0 CPO, 1.0 Commission, 1.0 LR, 0.55 LTD EDI
5.0 WFD transferred to ED

23.0 ENG, 12.0 PCS, 4.0 CPO
2.0 Police
2.0 Police

Note: 39.0 FTEs to be eliminated in 2027 include filled and unfilled positions.
Police will repurpose 2 vacant to accommodate 2 new approved FTEs
15

2027 Central Services Non-Payroll Budget
•
•

Baseline Target: Based on the Modified ZBB Results
Exceptions:
•
•
•
•

•

Property Rentals
Insurance
Utilities
Worker's Comp & OPEB

Budget Adjustments Include:
•
•
•
•

One-Time Items in the 2026 budget
Mid-Year Approvals
Contractual Increases
Other Budget Adjustments
16

2027 Operating Expense Budget Changes

17

2027 Baseline Budget Summary
Description (in $000s)
2026 Revisd Budget for Central Services
Minus: 2026 One-Time Items
Add: Mid-Year Approvals
Add: Contractual Increase
Adjusted 2026 Baseline Budget

Amount
203,151
(3,275)
1,073
3,192
204,141

%
-1.6%
0.5%
1.6%
0.5%

Notes
2026 Revised Budget for Central Services
Exclude the one-time items
Include 2026 mid-year approvals
Include 2027 planned contractual increases
Change from 2026 revised budget

Payroll Increase
Non-Payroll Change
2027 Baseline Budget

7,171
(2,480)
208,010

3.5%
-1.2%
2.3%

As a percentage of the 2026 revised budget
As a percentage of the 2026 revised budget
As a percentage of the 2026 revised budget

Change from Adjusted 2026 Baseline

3,869

1.9%

Change from 2026 Revised Budget

4,859

2.4%

18

2027 Baseline Budget Summary
2023

2024

2025

2026

2026

2027
Proposed
Revsd_Bud Budget

Inc/(Dec) from 2026
Revsd_Bud
$ Change % Change

(in $000's)

Actuals

Actuals

Actuals

Budget

Total Payroll Costs (with Capital)
Total Non-Payroll Costs (with Capital)
Total Costs (with Capital)

132,947
53,966
186,914

158,211
87,678
245,889

169,494
40,843
210,337

187,393
68,886
256,279

187,393
71,870
259,263

190,679
61,500
252,179

3,286
(10,369)
(7,083)

1.8%
-14.4%
-2.7%

Sal/Wage-Cap/Govt/Envrs Proj
Cap/Govt/Envrs Projects OH
OnsiteConsult-Cap/Gov/Env Proj
Total Charges to Capital

(19,886)
(8,731)
(10,409)
(39,025)

(20,441)
(10,438)
(13,563)
(44,296)

(22,296)
(10,124)
(14,893)
(47,312)

(29,160)
(9,470)
(17,925)
(56,555)

(29,160)
(9,470)
(17,925)
(56,555)

(25,276)
(8,538)
(10,967)
(44,781)

3,885
931
6,958
11,774

-13.3%
-9.8%
-38.8%
-20.8%

Total Payroll Expenses
Non-Payroll O&M Expense
O&M Expenses
GASB 87_96_103 Expenses

113,061
34,827
147,888
3,003

137,769
63,824
201,593
3,227

147,198
15,827
163,025
1,131

158,232
41,492
199,724
4,983

158,232
44,475
202,708
443

165,403
41,995
207,398
611

7,171
(2,480)
4,691
169

4.5%
-5.6%
2.3%
38.1%

Total Operating Exp GASB Comparable Basis

150,892

204,820

164,156

204,707

203,151

208,010

4,859

2.4%

19

2027 New Budget Requests Summary
•
•
•
•

Total # of Requests: 23 items
Total Full Year Amount: $1,467K
Total Amount based on start date: $1,433K
Total FTE-Related Amount: $354K
o

(for 2.0 new proposed FTEs: Jan & Apr start date)

• Total Non-FTE Amount: $1,078K
• None of the request can be capitalized
• Approved $595K for ICT & Police

FY Cost

Based on
start date

ICT
Police
Internal Audit

0.0
95,000
2.0 1,349,877
0.0
22,559

95,000
1,315,733
22,559

95,000
500,000 Repurpose vacant
0

Grand Total

2.0 1,467,436

1,433,292

595,000

Dept Name

FTE

Approved
Amount

Comments

20

20

Approved 2027 Division New Budget Request Items
•
•
•
•
•
•
•
•
•
•

Data Modernization ($50K)
Group Policy Management (GPO) Tool ($45K)
Public Defenders Office and King County Jail
Contract ($185K)
Computer Replacement ($100K)
Police Portable Radios ($90K)
Mental Health and Wellness Program ($71K)
Marine Patrol Unit Dive Equipment ($21K)
Other Police items ($33K)
Police Specialist - Public Disclosure ($0)
(repurpose existing vacant position)
Video Technology Manager ($0)
(repurpose existing vacant position)
21

ESAP/Budgeting
With Equity
Summary

22

Central Services Equity Spending Trend

*WFD moved to EDD when comparing to prior year presentations

23

2027 Central Services Equity Spending Highlights
• South King and Port Communities Fund ($2,398K)

- Total SKPCF is $2,648K if including $250K in Diversity in Contracting in EDD

• Duwamish Valley Community Equity Program ($626K)
• Veteran's Program ($378K)
• High School Internship Program ($299K)
• Language Access Fund ($134K)
• Clean Fuel Policy Advocacy and Coalition Building ($100K)
• Anti-Human Trafficking ($83K)
• Equity Assessment Implementation ($50K)*
• Equity Index ($50K)
• Employee Resource Groups ($32K)

24

Equity Impact from Budget Reductions
• With resources conscious efforts and expense targets for 2027, our equity in
budgeting effort this year included analyzing impacts related to our workforce,
communities, contracting, and operations for any reductions of $10K or more.
• Most of the budget reductions have no impacts on equity.
• There are equity impacts on some departments from the budget reductions.
Examples are:
- Engineering: significant reductions in outside consultants and training budget will increase
operational burden and risk
- AFR: temp agency services reduction ($34K) will increase operational burden and risk
- PCS: development & training budget reduction ($10K) will have some equity impacts
- CPO: reduction in Continuous Improvement and Leadership Services ($35K) may have impacts
on vendor & contract equity

25

Port-wide
Community Program
Summary

26

Port Community Programs
Duwamish Valley job fair

SKPC EIP Meeting

*

* Detailed list included in the Appendix.
27

2027 Port Community Program Funding by Activity
Economic Development

•
•
•
•

Diversity in Contracting -$2.4M
Tourism Marketing Support - $2.1M
EDD Partnership Grants - $950K
Maritime Blue - $100K

Workforce Development
• Workforce Development Department - $5.0M
• High School Interns - $550K

*

2027
Proposed
Budget:
$19.6M

Equity, Diversity & Inclusion
•
•
•
•
•

OEDI Department - $4.4M
South King and Port Communities Fund - $2.6M
Friends of the Waterfront- $750K
Staff Costs supporting DVCEP & SKCCIF - $776K
Duwamish Community Equity program (DVCEP) - $627K

•

$1.4M

SeaTac ILA

* Detailed list included in the Appendix.
28

2027 Port Community Program funded by the levy
Economic Development

•
•
•
•

EDD Partnership Grants - $950K
Tourism Marketing Support - $870K
Diversity in Contracting -$300K
Maritime Blue - $100K

Workforce Development
• Workforce Development Department - $3.9M
• High School Interns - $299K

Equity, Diversity & Inclusion
•
•
•
•
•

South King and Port Communities Fund - $2.6M
OEDI Department - $2.1M
Staff Costs supporting DVCEP & SKCCIF - $776K
Friends of the Waterfront- $750K
Duwamish Community Equity program (DVCEP) - $627K

•

$1.4M

SeaTac ILA

*

2027 Proposed Budget funded by the levy: $12.6M

* Detailed list included in the Appendix.
29

Central Services
CIP

30

Central Services Capital Projects Summary
Five Year Capital Plan ($000's) *
Commission Authorized Projects
Projects Pending Authorization
Small Capital
CIP Cashflow Management Reserve
Total

2027
8,894
7,228
6,379
(6,500)
16,001

2028
1,529
9,804
4,619
(3,000)
12,952

2029
1,329
7,700
5,105
500
14,634

2030
1,329
3,000
5,660
5,000
14,989

2031
1,329
3,000
6,445
4,000
14,774

2027-2031
Total
14,410
30,732
28,208
73,350

* Excludes ICT projects budgeted within operating divisions as well as ICT portions of PMG led projects.

31

Commission Authorized Projects
Five Year Capital Plan ($000's)
Commission Authorized Projects
2025 Police Axon Contract (capital portion)
Enterprise Network Refresh
PeopleSoft Financial System Upgrade
Phys Access Contrl System Refresh
Property Management System Upgrade
Public Safety Dispatch & Police
Maximo Software System Upgrade
Total
* N = New System or Function

*
N
U
U
U
U
N
U

2027
1,329
2,384
2,212
1,111
600
674
584
8,894

2028

2029

2030

2031

2027-2031
Total

1,329
200
1,529

1,329
1,329

1,329
1,329

1,329
1,329

6,645
2,384
2,212
1,111
800
674
584
14,410

U = System Upgrades or Replacements

32

Projects Pending Authorization
Five Year Capital Plan ($000's)
Projects Pending Authorization
IT Renewal/Replacement
Private Cellular Network (LTE)
Badge Readers Replacement
Police RMS
SAN Capacity Increase
Procure Connect
Fleet Management Software
Web Accessibility Compliance
SEA SQL ESX Refresh
Tierpoint ESX Refresh
SEA Prod ESX Refresh
Police Axon Program ICT
Fire Alarm Monitoring System
Accounts Payable Automation
Nexus Improvements
HCM Upgrade 2027
Total
* N = New System or Function

*

2027

2028

2029

2030

2031

U
U
U
N
U
U
N
U
U
U
U
N
U
U
U
U

300
1,002
1,501
450
400
600
600
600
575
250
250
250
450
7,228

500
2,000
3,000
2,004
550
450
600
250
250
200
9,804

3,000
3,000
1,700
7,700

3,000
3,000

3,000
3,000

2027-2031
Total
9,500
5,000
5,000
3,006
1,501
1,000
850
600
600
600
600
575
500
500
450
450
30,732

U = System Upgrades or Replacements
33

Small Capital Projects
Five Year Capital Plan ($000's)
Small Capital
Technology Infrastructure
Technology Business Applications
Corporate Fleet Replacement *
Engineering/PCS Fleet Replacement
Enterprise GIS Small Capital
Corporate Police Small Capital
Engineering Small Capital
Corporate Small Capital
Total
CIP Cashflow Management Reserve
CIP Reserve - Central Services

2027

2028

2029

2030

2031

2027-2031
Total

1,500
1,500
2,144
600
250
75
210
100
6,379

1,500
1,433
761
240
250
250
85
100
4,619

1,500
1,500
1,190
165
320
100
230
100
5,105

1,500
1,500
1,290
290
250
600
130
100
5,660

1,500
1,500
1,800
885
250
100
310
100
6,445

7,500
7,433
7,185
2,180
1,320
1,125
965
500
28,208

(6,500)

(3,000)

500

5,000

4,000

-

* Mainly Police fleet purchases

34

Remaining 2027 Budget Schedule
•
•
•
•
•
•
•
•
•
•

Operating division proposed budget briefings (10/13)
2027 Tax Levy & Draft Plan of Finance Commission Briefing (10/27)
2027 proposed Budget Document Available to the Commission (10/20)
2027 proposed Budget Document Available to the Public (10/22)
NWSA Budget Adoption by Managing Members (11/3)
Introduction and Public Hearing of the 2027 Budget (11/17)
Commission Approval of the 2027 ILA between POS and the NWSA (11/17)
Adoption of the 2027 Budget (11/23)
Filing of 2027 Statutory Budget with King County Council & Assessor (11/30)
Release of 2027 Budget to the Public (12/4)

35

Appendix

36

2027 Baseline Budget by Account
DESCRIPTION (in $000's)
Other Service Revenues
GASB 87_96_103 Revenues

2023

2024

2025

Actuals
(216)
839

Actuals
403
281

Actuals
14
1,435

2026

2026

2027
Inc/(Dec) from 2026
Proposed
Revsd_Bud
Budget Revsd_Bud Budget
$ Change % Change
259
259
366
107
41.4%
594
0
0
0
0.0%

Notes

Total Operating Rev GASB Comparable Basis
OPERATING EXPENSE
Salaries & Benefits
Wages & Benefits
Payroll to Cap/Govt/Envrs Proj
TOTAL SALARIES & BENEFITS

623

684

1,449

853

259

366

107

41.4%

91,659
21,401
19,886
132,947

107,752
30,017
20,441
158,211

117,722
29,476
22,296
169,494

116,781
41,452
29,160
187,393

116,781
41,452
29,160
187,393

122,516
42,887
25,276
190,679

5,735
1,436
(3,885)
3,286

Equipment Expense
Utilities
Supplies & Stock
Outside Services
Travel & Other Employee Exps
Promotional Expenses
Telecommunications
Property Rentals
Worker's Compensation Expense
General Expenses
TOTAL NON-PAYROLL EXPENSES

2,386
58
1,543
35,897
2,575
1,721
777
598
663
7,817
53,966

3,021
98
1,106
39,721
2,758
6,372
776
828
761
32,214
87,678

2,343
70
1,535
41,884
3,324
1,295
759
315
1,010
(11,667)
40,843

3,051
88
1,129
48,998
3,848
1,347
748
127
944
8,607
68,886

3,051
88
1,129
47,463
3,848
3,947
748
127
944
10,525
71,870

3,071
89
1,243
39,339
3,524
2,380
603
120
750
10,384
61,500

20
1
114
(8,124)
(324)
(1,568)
(145)
(8)
(193)
(142)
(10,369)

0.7% Due to decreases mainly in ENG, PCS, ICT, IS, OSI, & POL
1.0%
10.1%
(17.1%) Mainly due to reduction in ENG
(8.4%) Reduction of travel & training in some depts
(39.7%) Mainly due to Friends of the Waterfront & Aquarium
(19.4%)
(6.1%)
(20.5%) Based on estimate from AFR
(1.3%)
(14.4%)

TOTAL COSTS BEFORE CAPITAL CHARGES

186,914

245,889

210,337

256,279

259,263

252,179

(7,083)

(2.7%)

59900-Sal/Wage-Cap/Govt/Envrs Proj
68750-Cap/Govt/Envrs Projects OH
68760-OnsiteConsult-Cap/Gov/Env Proj
Charges to Cap/Govt/Envrs Projects

(19,886)
(8,731)
(10,409)
(39,025)

(20,441)
(10,438)
(13,563)
(44,296)

(22,296)
(10,124)
(14,893)
(47,312)

(29,160)
(9,470)
(17,925)
(56,555)

(29,160)
(9,470)
(17,925)
(56,555)

(25,276)
(8,538)
(10,967)
(44,781)

3,885
931
6,958
11,774

(13.3%)
(9.8%)
(38.8%)
(20.8%)

Operating Expenses
GASB 87_96_103 Expenses
Total Operating Exp GASB Comparable Basis

147,888
3,003
150,892

201,593
3,227
204,820

163,025
1,131
164,156

199,724
4,983
204,707

202,708
443
203,151

207,398
611
208,010

4,691
169
4,859

2.3%
38.1%
2.4%

4.9% Pay & benefits increase, partially offset by eliminating FTEs
3.5% Elimated 10 represent FTEs in PCS (another 2 are non-rep)
(13.3%) Less charges to capital
1.8%

37

2027 Baseline Budget by Department
Departments (in $000's)
O1100-Executive
O1200-Commission Office
O1310-Legal
O1330-Risk Services
O1400-External Relations
O1460-Equity, Diversity and Inclusion
O1500-Business Intelligence
O1600-Engineering
O1700-Port Construction Services
O1800-Human Resources
O1810-Labor Relations
O1900-Information & Comm. Technology
O1980-Information Security
O2110-Finance & Budget
O2200-Accounting/Financial Reporting
O2280-Internal Audit
O2400-Offic of Strategic Initiatives
O2700-Environment & Sustainability
O2900-Corporate Contingencies
O4300-Police Department
O9200-Central Procurement Office

Actuals
Actuals
3,147
6,025
2,448
3,042
10,315
10,312
5,756
7,395
10,154
14,379
1,210
1,922
1,609
1,888
6,263
8,581
5,644
7,063
13,543
16,099
1,292
1,541
25,914
30,410
2,040
2,613
2,602
3,075
9,032
10,003
1,944
1,935
1,291
1,125
1,137
1,479
(251)
21,534
36,422
43,591
6,376
7,079

2027
Inc/(Dec) from 2026
Proposed
Revsd_Bud
Actuals
Budget Revsd_Bud Budget $ Change % Change
Notes
2,771
3,407
3,407
2,903
(504)
(14.8%) Final Aquarium payment ($400K); Strategic software transfer to OSI ($50K)
3,137
3,671
5,516
5,430
(86)
(1.6%) Delay hiring for 1 FTE
8,395
6,863
7,328
7,628
300
4.1% Increase in payroll ($254K)
7,144
8,642
8,642
8,714
73
0.8%
14,365
15,858
15,858
13,565
(2,293)
(14.5%) Move EOC grants ($1.32M) to OEDI; Friends of W/F reduced by ($1.25M)
1,975
2,540
2,540
4,404
1,864
73.4% Move EOC grants from ER budget ($1.32M); plus the 6 new NGOs for 2027
2,235
2,633
2,633
2,590
(43)
(1.6%)
9,407
13,764
13,764
11,904
(1,860)
(13.5%) 21 FTEs eliminated & less On-site consultants offset by less charge to capital
8,849
8,123
8,123
6,980
(1,143)
(14.1%) 12 FTEs eliminated, decrease in Worker's Comp ($89K)
16,506
19,160
19,160
19,746
586
3.1% Increase in payroll ($683K) offset by non-payroll ($117K)
1,598
1,923
1,923
1,825
(98)
(5.1%) 1 FTE eliminated
31,476
34,080
34,080
34,413
333
1.0% Increase in payroll and outside services contracts, offset by SBITA
3,633
4,612
4,612
5,772
1,160
25.1% Increase in contractual increase ($729K) and payroll ($572K)
3,076
3,371
3,527
3,586
59
1.7% Increase in payroll ($149K) offset by reduction in Non-Payroll ($45K)
11,173
12,807
12,807
13,482
675
5.3% Increase in payroll ($793K) offset by reduction in Non-Payroll ($111K)
2,066
2,448
2,448
2,593
145
5.9% Mainly due to increase in payroll ($150K)
1,353
1,731
1,731
1,706
(26)
(1.5%)
1,968
2,306
2,306
1,974
(332)
(14.4%) Reduced Aquarium Kelp; Removed Fuels Summit
(22,019)
(6,184)
(5,666)
(2,428)
3,239
(57.2%) Change vacancy factor from 4% to 2%
46,327
48,213
48,213
51,647
3,434
7.1% SeaTac Court & SCORE, labor agreements, COLA
7,588
9,756
9,756
8,962
(794)
(8.1%) 5 FTEs eliminated and reduction in non-payroll ($79K)

Operating Expenses
GASB 87_96_103 Expenses
Total Operating Exp GASB Comparable Basis

147,888
3,003
150,892

163,025
1,131
164,156

2023

2024

201,593
3,227
204,820

2025

2026

2026

199,724
4,983
204,707

202,708
443
203,151

207,398
611
208,010

4,691
169
4,859

2.3%
38.1%
2.4%

38

2027 Non-Payroll Budget by Department
DESCRIPTION (in $000's)

2023

2024

2025

2026

Actuals

Actuals

Actuals

Budget

2026

2027
Proposed
Revsd_Bud Budget

Inc/(Dec) from 2026
Revsd_Bud
Change $ Change %

Notes

O1100-Executive
O1200-Commission Office
O1310-Legal
O1330-Risk Services
O1400-External Relations
O1460-Equity, Diversity and Inclusion
O1500-Business Intelligence
O1600-Engineering
O1700-Port Construction Services
O1800-Human Resources
O1810-Labor Relations
O1900-Information & Comm. Technology
O1980-Information Security
O2110-Finance & Budget
O2200-Accounting/Financial Reporting
O2280-Internal Audit
O2400-Offic of Strategic Initiatives
O2700-Environment & Sustainability
O2900-Corporate Contingencies
O4300-Police Department
O9200-Central Procurement Office

1,726
285
7,129
4,921
4,057
243
264
12,977
2,669
2,518
44
8,694
391
156
851
356
151
457
(251)
6,154
486

4,130
534
5,827
6,379
7,105
427
306
16,427
2,374
2,930
45
9,610
579
222
782
81
88
582
21,534
6,940
408

668
522
3,912
6,075
6,232
496
364
18,117
3,131
1,479
43
9,360
1,323
295
994
(23)
127
806
(22,019)
8,758
390

1,188
572
2,158
7,337
7,125
790
500
24,127
1,934
2,032
71
11,274
1,288
247
965
73
191
1,101
450
5,258
671

1,188
2,417
2,158
7,337
7,125
790
500
24,127
1,934
2,032
71
11,274
1,288
403
965
73
191
1,101
968
5,258
671

561
2,427
2,213
7,352
4,356
2,542
396
14,104
1,917
1,915
67
10,660
2,028
320
853
73
222
701
950
7,247
596

(627)
10
56
15
(2,769)
1,752
(104)
(10,022)
(17)
(117)
(4)
(613)
739
(83)
(111)
0
31
(400)
(18)
1,989
(76)

(52.8%) Final Aquarium payment ($400K). Strategic software transferred to OSI
0.4%
2.6%
0.2%
(38.9%) EOC ($1.32M) grants transfer to OEDI; Friends of W/F reduced by ($1.25M)
221.8% Move EOC grants to OEDI ($1.32M) and add 6 new 2027 NGOs
(20.8%) Removed JD Power Survey ($57K). Reduced contracted survey support ($40K)
(41.5%) Reduction in On-site Consultants
(0.9%)
(5.8%) Decrease in Worker's Comp ($89K)
(5.6%)
(5.4%) Mainly due to $610K reduction in Outside Services
57.4% Mainly due to $510K increase in Personal Services
(20.6%)
(11.5%) $116K reduction in Outside Services (due to higher SBITA offset)
0.1%
16.3%
(36.3%) Mainly due to $155K reduction in Outside Services
(1.8%)
37.8% SeaTac Court Fees, SCOR, Public Defender, and other cost increases
(11.3%) $46K reduction in Outside Services and $27K reduction in Travel exp

TOTAL BASELINE EXPENSE

56,701

89,827

41,195

73,427

71,870

61,500

(10,369)

(14.4%)

39

Approved 2027 New Budget Request Items
 Data Modernization $50K- to establish a unified and secure data environment that
strengthens compliance controls
 Group Policy Management (GPO) Tool $45K- replacement tool that strengthens
security compliance, and improves operational efficiency
 Public Defenders Office and King County Jail Contract $185K- To cover the public
defender contract rate increase from 750 to 900 dollars per and increase for housing
felony arrestees
 Computer Replacement $100K- supports the transition from individually assigned
patrol laptops to a shared model consisting of desktop workstations and vehiclemounted laptops, reducing the total number of deployed devices while lowering
replacement and lifecycle costs
40

Approved 2027 New Budget Request Items
 Police Portable Radios $90K- Portable radios are essential daily equipment for
all Port of Seattle Police officers, enabling critical communication and
coordination during routine and emergency incidents
 Mental Health and Wellness Program $71K- To establish a comprehensive
behavioral health and wellness program through The Counseling Team
International (TCTI)
 BLEA Annual Cost Sharing Increase $20K and VIIT Annual Budget $8K: To
fund an increase in Basic Law Enforcement Academy (BLEA) training costs due to
an increase in the number recruits; to fund annual contribution to the Valley
Independent Investigative Team (VIIT)

41

Approved 2027 New Budget Request Items
 Marine Patrol Unit Dive Equipment and Harbor Maintenance $26K- Funding
to replace critical dive equipment that has reached the end of its service life; to
purchase complete dive equipment packages for new members; and to support
routine vessel maintenance
 Police Specialist - Public Disclosure $0 (Repurpose existing vacant position)New position will support public disclosure requests which have risen sharply in
both volume and complexity
 Video Technology Manager $0 (Repurpose existing vacant position)- New
position would serve as the department's technology program manager and
primary business owner for law enforcement technology systems (i.e., body worn
cameras, in car cameras, TASER, FUSUS)
42

2027 Proposed Community Programs
Program (in $000)
1) South King and Port Communities Fund 1
2) Duwamish Valley Community Equity Program
3) EDD Partnership Grants
4) Tourism Marketing Support Program
5) Airport Spotlight Ad Program*
6) City of SeaTac ILA*
7) Maritime Blue (formerly Maritime Innovation Center)
8) Workforce Development
9) High School Internship Program
2
10) Diversity in Contracting
11) Equity, Diversity & Inclusion 3
12) Friends of the waterfront

2024
Budget
2,214
471
950
1,875
466
1,400
175
5,077
486
2,304
2,065

2025
Budget
2,205
619
950
2,154
518
1,400
175
4,976
520
2,356
2,459
750

2026
Revised
Budget
2,195
617
950
2,134
518
1,400
180
4,972
523
2,463
2,540
2,000

2027
Proposed
Budget
2,648
627
950
2,124
1,400
100
5,018
550
2,438
4,404
750

2027
Funded
by the levy
2,648
627
950
870
1,400
100
3,873
299
300
2,127
750

% of the 2027
Budget
Funded
by the levy
100.0%
100.0%
100.0%
41.0%
0.0%
100.0%
100.0%
77.2%
54.4%
12.3%
48.3%
100.0%

Sub Total

18,803

19,591

20,642

18,861

11,796

63%

Payroll charged to the Levy 4
Grand Total

589
19,392

781
20,372

848
21,491

776
19,637

776
12,572

100.0%
64.0%

Notes:
1) SKPC budgeted under Ext Rel, EDI, and DIC
2) $250K Small Business Accelerator under DIC is part of item 1 SKPC
3) $1.9M for Economic Opportunities for Communities (EOC) under EDI is part of item 1 SKPC
4) 2027 Payroll only for CPO & Ext. Rel. Other payroll from HS Interns, WFD, EDI are included in the individual items above
* Non-Operating Accounts

43

Community Programs Funded by Tax Levy
Program (in $000)
1

1) South King and Port Communities Fund
2) Duwamish Valley Community Equity Program
3) EDD Partnership Grants
4) City of SeaTac ILA*
5) Maritime Blue (formerly Maritime Innovation Center)
6) Workforce Development
7) High School Internship Program
2
8) Diversity in Contracting
3
9) Equity, Diversity & Inclusion
10) Friends of the waterfront
11) Other
Total
Payroll charged to the Levy 4
Grand Total

2024
Funded
by the levy

2025
Funded
by the levy

2026
Funded
by the levy

2027
Funded
by the levy

2,214
471
950
1,400
175
3,863
259
300
203
806
11,772

2,205
619
950
1,400
175
3,762
280
310
226
750
1,608
12,404

2,195
617
950
1,400
180
3,827
290
300
230
2,000
1,438
13,577

2,648
627
950
1,400
100
3,873
299
300
2,127
750
870
11,796

453
10
(80)
46
9
1,897
(1,250)
(568)
(1,781)

17.1%
1.6%
0.0%
0.0%
-80.0%
1.2%
3.0%
0.0%
89.2%
-166.7%
-65.3%
-15.1%

580
12,352

781
13,185

848
14,426

776
12,572

(72)
(1,854)

-9.3%
-14.7%

Inc/(Dec) from 2026
Revised Budget
$ Change
% Change

Notes:
1) SKPC budgeted under Ext Rel, EDI, and DIC
2) $250K Small Business Accelerator under DIC is part of item 1 SKPC
3) $1.9M for Economic Opportunities for Communities (EOC) is part of item 1 SKPC
4) 2027 Payroll only for CPO & Ext. Rel. Other payroll from HS Interns, WFD, EDI are included in the individual items above
* Non-Operating Accounts

44

2026 One-Time Items
Org

Dept

O1100 Executive
O1400 External Relations
O1460 OEDI
O1800 Human Resources
O1900 ICT
O1980 Information Security
O2200 AFR
O2900 Portwide Contingency
O4300 Police Department

O9200 CPO

Description

Amount

Seattle Aquarium Final MOU Payment
Friends of the Waterfront
Manufacturing Maritime Industrial Association (MMIA) Membership-Portwide/Corporate
Stategic Communications and Outreach for Fishermen's Terminal Capital Programs
Rapid Response Contract (Immigration Referral Line) - Comm Initiative
Leadership Conference
Call Center Software for Service Desk
Conference Room Audio Improvements
Computers & Phones Phone for Network/Server/Telecom Engineers
Computer & Phone for OT/ICS Specialist
Computer for Capital Services Business System Analyst
World Cup and Semi-Quincentennial Contingency Fund - 500K to Tax Levy
21CP Review of Recommendations - Commission Approved
3D Crime Scene Mapping
CMU Bike Replacement/Upgrade
Dialogue TrainingColumbus Police Department
Dive Computers
Explosive Odor Recognition K9s - Fully Trained
HSD Armory and Equipment
CPO technology Solution - one-time set up fee

400,000
2,000,000
25,000
45,000
30,000
40,000
28,000
18,000
14,000
7,000
2,500
500,000
28,600
10,000
33,000
10,000
11,900
60,000
7,000
5,000

TOTAL

3,275,000

Core Services

3,114,500
45

2026 Mid-Year Approvals Summary

Item
1
2
3
4

Org

Description

4300 Police
Mental Health Professional
1400 Ext Rel
PT LTD 2YR Duwamish River Community Hub Coordinator
1400/1Ext Rel/EDI SKPC
1980 Info Sec
OCR
TOTAL

Amount in 2026
Payroll Non-Payroll

Amount in 2027
Payroll
Non-Payroll

126,697

10,000

159,816

-

7,800

3,765

59,403

-

-

675,000
250,000

-

578,000
590,000

134,497

938,765

219,219

1,168,000

46

2027 Contractual Increases/Budget Adjustments

Item Org Dept

Account

Description

Amount in
2026

Amount in
2027

Change

1

1900 ICT

64370

Software Lics & Maint. Agreemt

9,467,208

10,179,534

712,326

2

4300 Police

64370

City of SeaTac - Court & Jail Costs

2,070,000

3,800,000

1,730,000

3

1400 External Relations

66400

Friends of Waterfront

750,000

750,000

14,729,534

3,192,326

Total

11,537,208

47

2027 Budget Transfers
From Dept To Dept

Description

O1400

O1460

Move the EOC grants ER to OEDI

O1100

O1400

O1100
O1100

O1400
O2400

Move the Japan-American Society of WA from Exe to ER
Move the Greater Seattle Metropolitan Chamber Community Development Roundtable & Annual
Membership Dues from Exe to ER
Move the Strategice Software from Exe to OSI
Total

Salary/
Non-Pay Total O&M
Benefits Expenses Expense
1,320,000

1,320,000

3,000

3,000

52,300
50,000

52,300
50,000

0 1,425,300

1,425,300

48

Central Services' Equity Spending Detail
Corporate Equity Spending Items
Affirmative Action Consultant
Anti-Human Trafficking (transferred from AV starting 2026)
Associated General Contractors of Washington
Clean Fuel Policy Advocacy and Coalition Building
College/Graduate Intership
Duwamish Valley Community Equity Program - Community Capacity Building Contract and Green Jobs Program
Duwamish Valley Community Equity Program - Trade, Business, Community Development (Sponsorships)
Duwamish Valley Community Hub (total of two Depts - ER, Mar ENV)
EDI Non-Payroll (exclude staff costs)
Employee Resource Group support
Equity Focused Staff Costs
High School Internship Program
HR diversity outreach recruiting
Ongoing community engagement program
Policing Assessment/BWC
Rapid Response Contract (Immigration Questions)
SKCCIF Community Capacity Building Contracts (Alma Villegas Consulting, Siliana Consulting, Tree planting event)
South King County Community Impact Fund
Veteran's Program
Grand Total

2026 Bud
21,750
88,000
9,000
100,000
1,906,270
545,000
100,000
71,175
358,221
20,000
6,497,231
289,944
12,515
304,750
229,600
30,000
1,500
1,945,000
361,851
12,891,807

2027 Bud
26,000
83,000
100,000
1,940,191
545,500
100,000
80,674
336,718
32,000
6,952,937
298,895
3,500
309,200
215,000
1,500
2,398,000
378,505
13,801,620

49

Central Services FTEs by Department
Notes:

STAFFING
(Full-Time Equivalent Positions)

BY DEPARTMENT
Commission
Executive Office
Legal
External Relations
Human Resources
Labor Relations
Internal Audit
Accounting & Financial Reporting (AFR)
Information & Communication Technology (ICT)
Finance & Budget
Business Intelligence
Risk Services
Office of Strategic Initiatives
Central Procurement Office
Information Security
Office of Equity, Diversity and Inclusion (OEDI)
Police
Engineering
Port Construction Services (PCS)
Environment & Sustainability
TOTAL CENTRAL SERVICES

Notes
1

2
3

4
5
6
7
8

g
# Change % Change
2026
2026
Revsd_Bud- Revsd_Bud2027 Bud
2027 Bud

2024
Budget

2025
Budget

2026
Budget

2026
Revised
Budget

18.0
7.0
19.0
38.8
111.4
7.0
11.0
63.0
130.0
13.0
10.0
6.0
7.0
63.0
10.0
16.6
184.0
152.0
74.0
5.0

18.0
7.0
19.0
40.8
113.4
8.0
11.0
63.0
133.0
13.0
11.0
7.0
7.0
66.0
12.0
13.6
196.0
159.0
74.0
5.0

18.0
7.0
20.0
41.0
114.4
8.0
11.0
66.0
137.0
13.0
11.0
7.0
7.0
67.0
16.0
13.6
195.0
159.0
69.0
5.0

17.0
7.0
20.0
41.5
114.4
7.0
11.0
66.0
137.0
13.0
11.0
7.0
7.0
66.0
16.0
8.0
196.0
159.0
69.0
5.0

17.0
7.0
20.0
41.5
114.4
7.0
11.0
66.0
137.0
13.0
11.0
7.0
7.0
62.0
16.0
8.0
196.0
136.0
57.0
5.0

0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
-4.0
0.0
0.0
0.0
-23.0
-12.0
0.0

0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
-6.5%
0.0%
0.0%
0.0%
-16.9%
-21.1%
0.0%

945.8

976.8

985.0

977.9

938.9

-39.0

-4.2%

2027
Budget

1) Commission will not fill 1.0 vacant
FTE in 2026
2) A part-time 0.5 mid-year FTE was
added in External Relations
3) Labor Relations will not fill 1.0
vacant FTE in 2026
4) CPO eliminated 1.0 vacant FTE
earlier this year and will eliminate 4.0
FTEs in 2027
5) OEDI eliminated a Limited
Duration 0.55 FTE earlier this year
6) 1.0 FTE mid-year FTE was added in
Police. Police will repurpose 2.0
vacant FTEs in 2027
7) Engineering will eliminate 23.0
positions (vacant & HR-10)
8) PCS will eliminate 10.0 seasonal
represented and 2.0 non-represented
in 2027

50

Central Services Vacant FTEs

(from Adaptive Budget System with 2027 Budget)

Total Vacant in Adaptive: 42.5 FTEs
Total 2027 Sal/Bene: $7,603 K

Note: Vacant excludes interns (HS, College, Graduate Interns), Vet Fellows, &
Seasonal temporary represented in PCS. AI data based on HCM extract in early July

51