HomeMy WebLinkAboutFIN 2022-07-11 Item 1B - Report - May 2022 General Fund Report
City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Finance & Governance Committee
FROM: Vicky Carlsen, Finance Director
BY: Aaron Williams, Fiscal Manager
CC: Mayor Ekberg
DATE: July 18, 2022
SUBJECT: May 2022 General Fund Departmental Budget-to-Actuals Report
Summary
The purpose of the May 2022 General Fund Financial Report is to summarize for the City Council the general
state of departmental expenditures and to highlight significant items. The following provides a high-level
summary of the departmental financial performance.
The May 2022 Report is based on financial data available as of July 1, 2022, for the period ending May 31, 2022.
Additional details can be found within the included financial report.
Expenditures
General Fund departmental expenditures totaled $25.21 million through May, which is $130 thousand less than
the allocated budget of $25.34 million. It is worth noting that only 39% of the total departmental budget through
the end of May. Department 20, which is transfers to other funds, totaled $1.31 million, which is $757 thousand
less than the allocated budget. The allocated budget is calculated to reflect year-to-date spending patterns of
the previous year.
Transfers to capital project funds are not done on a monthly based. Rather, funds are transferred to capital
project funds only as needed, for cash flow purposed. Debt service transfers, however, are done quarterly.
In total, expenditures are tracking slightly below allocated budget. ARPA funds were provided to several
departments in the summer of 2021 to restore programs that had been reduced or eliminated due to COVID-19.
These programs were funded for approximately six months in the last half of 2021 and the full year for 2022.
Because these programs were not funded in the first half of 2021, the effected departments do reflect exceeding
allocated budget. At this point in time, the only department that is cause for possible concern is the fire
department, with 43% of total budget spent.
As always, staff will continue to monitor budgets closely and communicate if any department is in danger of
exceeding annual budget.
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INFORMATIONAL MEMO
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Departmental Variances
GENERAL FUND
CITY OF TUKWILA
GENERAL FUND EXPENDITURES Year-to-Date as of May 31, 2022
2022
ANNUAL
2022
ALLOCATED
2020 2021 2022
2020/
2021
2021/
2022
01 City Council $ 385,826 152,636$ $ 143,626 $ 129,336 $ 143,050 (9,586)$ 37% -10% 11%
03 Mayor's Office 2,565,927 900,152 915,213 788,184 783,204 (116,948) 31% -14% -1%
04 Administrative Services 5,869,141 2,432,074 1,764,039 1,903,018 1,899,405 (532,669) 32% 8% 0%
05 Finance Department 3,347,587 1,426,974 1,233,527 1,279,246 1,336,511 (90,463) 40% 4% 4%
07 Parks & Recreation 4,959,108 1,628,097 1,828,551 1,622,375 1,805,977 177,881 36% -11% 11%
08 Community Development 4,662,212 1,661,667 1,331,880 1,589,921 1,683,621 21,954 36% 19% 6%
09 Municipal Court 1,597,482 595,402 552,692 503,953 635,521 40,119 40% -9% 26%
10 Police Department 19,844,123 7,358,170 7,305,975 7,274,659 7,297,287 (60,883) 37% 0% 0%
11 Fire Department 14,297,033 5,769,989 5,269,776 5,698,287 6,103,292 333,303 43% 8% 7%
13 Public Works 7,434,770 3,412,410 3,323,727 3,062,702 3,519,217 106,807 47% -8% 15%
Subtotal 64,963,209 25,337,568 23,669,007 23,851,682 25,207,085 (130,483) 39% 1% 6%
20 Non-Departmental 9,619,291 2,064,812 886,326 1,365,690 1,307,953 (756,859) 14% 54% -4%
Total Expenditures 74,582,500$ 27,402,380$ 24,555,333$ 25,217,371$ 26,515,038$ (887,342)$ 36% 3% 5%
Percent of year completed 42%
EXPENDITURES BY
DEPARTMENT
BUDGET ACTUAL COMPARISON OF RESULTS
% CHANGE
Allocated Budget
vs Actuals
OVER/(UNDER)
%
EXPENDED
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INFORMATIONAL MEMO
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GENERAL FUND
CITY OF TUKWILA
GENERAL FUND EXPENDITURES Year-to-Date as of May 31, 2022
2022
ANNUAL
2022
ALLOCATED
2020 2021 2022 2020/
2021
2021/
2022
11 Salaries $ 32,802,451 $ 12,818,950 $ 12,047,049 $ 11,576,012 $ 12,510,880 (308,070)$ 38% -4% 8%
12 Extra Labor 584,220 4,080 117,378 11,826 116,135 112,055 20% -90% 882%
13 Overtime 2,000,115 757,032 416,507 878,487 1,083,985 326,953 54% 111% 23%
15 Holiday Pay 515,500 8,938 3,900 8,938 8,646 (292) 2% 129% -3%
21 FICA 2,151,955 807,708 751,080 725,217 800,695 (7,013) 37% -3% 10%
22 Pension-LEOFF 920,517 363,379 516,159 360,683 387,250 23,870 42% -30% 7%
23 Pension-PERS/PSERS 1,494,905 627,134 732,582 687,866 606,534 (20,600) 41% -6% -12%
24 Industrial Insurance 876,892 388,604 399,162 395,663 297,527 (91,077) 34% -1% -25%
25 Medical & Dental 7,551,216 3,146,340 2,632,364 2,594,499 3,079,514 (66,826) 41% -1% 19%
26 Unemployment - - 27,319 20,710 15,108 15,108 - -24% -27%
28 Uniform/Clothing 8,525 - 614 1,120 840 840 10% 82% -25%
Total Salaries & Benefits $ 48,906,296 $ 18,922,166 $ 17,644,113 $ 17,261,021 $ 18,907,114 $ (15,052)39% -2% 10%
2022
ANNUAL
2022
ALLOCATED
2020 2021 2022 2020/
2021
2021/
2022
50 Transfers $ 9,619,291 $ 2,064,812 $ 886,326 $ 1,365,690 $ 1,307,953 (756,859)$ 14% 54% -4%
31 Office & Operating supplies 900,736 69,687 167,546 187,500 119,896 50,209 13% 12% -36%
32 Repair & Maint supplies 299,025 31,520 113,213 77,258 147,432 115,912 49% -32% 91%
34 Items Purchased for resale 10,000 - 235 - 93 93 1% -100% -
35 Small Tools & Minor Equipmen 41,250 4,170 43,828 13,059 15,733 11,564 38% -70% 20%
36 Technology Supplies 13,000 5,277 12,794 12,785 15,884 10,607 122% 0% 24%
37 Fleet Supplies & fuel 3,000 884 9,755 1,163 1,928 1,044 64% -88% 66%
41 Professional Services 7,391,918 3,460,908 2,755,745 3,133,735 2,792,927 (667,981) 38% 14% -11%
42 Communication 458,739 16,540 179,246 180,990 132,480 115,939 29% 1% -27%
43 Professional Development/Trav 252,921 163,201 159,367 219,435 155,419 (7,782) 61% 38% -29%
44 Advertising 40,250 1,799 7,989 3,529 2,535 737 6% -56% -28%
45 Rentals and Leases 468,384 118,903 176,947 170,677 61,103 (57,801) 13% -4% -64%
46 Technology Services/Contracts 348,291 143,186 379,125 229,770 246,214 103,028 71% -39% 7%
47 Public Utilities 2,034,285 1,496,628 1,364,121 1,446,553 1,498,775 2,147 74% 6% 4%
48 Repairs and Maintenance 2,185,367 758,524 513,487 808,816 912,917 154,394 42% 58% 13%
49 Other Expenses 879,747 69,073 136,001 29,206 196,634 127,562 22% -79% 573%
6* Capital Expenditures 730,000 75,103 5,495 76,184 - (75,103) 0% 1287% -100%
Total Operating Expenses 25,676,204 8,480,214 6,911,220 7,956,350 7,607,924 (872,291)30% 15% -4%
Total Expenses 74,582,500$ 27,402,380$ 24,555,333$ 25,217,371$ 26,515,038$ (887,342)$ 36% 3% 5%
Percent of year completed 42%
SUPPLIES, SERVICES AND
CAPITAL
BUDGET ACTUAL COMPARISON OF RESULTS
% CHANGE
Allocated Budget
vs Actuals
OVER/(UNDER)
%
EXPENDED
SALARIES AND BENEFITS
BUDGET ACTUAL COMPARISON OF RESULTS
% CHANGE
Allocated Budget
vs Actuals
OVER/(UNDER)
%
EXPENDED
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