HomeMy WebLinkAboutFIN 2022-08-22 Item 1B - Report - Monthly General Fund UpdateCity of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
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TO: Finance & Governance Committee
FROM: Tony Cullerton, Deputy Finance Director
BY: Aaron Williams, Fiscal Manager
CC: Mayor Ekberg
DATE: August 22, 2022
SUBJECT: June 2022 General Fund Departmental Budget-to-Actuals Report
Summary
The purpose of the June 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 June 2022 Report is based on financial data available as of August 1, 2022, for the period ending June 30,
2022. Additional details can be found within the included financial report.
Expenditures
General Fund departmental expenditures totaled $30.75 million through June, which is $19,775 more than the
allocated budget of $30.73 million. Department 20, which is transfers to other funds, totaled $2.62 million, which
is $2.20 million 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 basis. Rather, funds
are transferred to capital project funds only as needed for cash flow purposes. Debt service transfers are done
quarterly.
In total, the General Fund reported expenditures of $33.36 million, which is equivalent to 44.73% of the annual
budget at the completion of 50% of the year. While the General Fund as a whole is currently tracking
expenditures below the YTD annual budget, four departments are trending slightly higher than 50% of the annual
budget at the completion of June.
Finance reported expenditures totaling 52.44% of the annual budget. The additional 2.44% above the annual
budget is primarily due to a Finance Enterprise ERP milestone payment. The milestone payments have been
factored into the annual budget and will normalize throughout the year. Fire reported expenditures totaling
51.63% of annual budget at the completion of 50% of the year. The slight overage of 1.63% is attributed to YTD
overtime. Parks Maintenance reported expenditures of 51.04% of Jan - June annual budget. The 1.04% is
primarily a result of an increase in the Professional Services category, specifically Security & Safety billings. As
of the end of June, Street Maintenance reported department expenditures of 60.93% of annual budget.
However, this percentage represents only a $197 increase over their allocated budget. Staff will continue to
monitor budgets closely and communicate if any department is in danger of exceeding annual budget.
Departmental Variances
Year to Date Department Expenditures Compared to Allocated Budget through June 2022 are displayed on
the following page.
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General Fund
City of Tukwila
General Fund Expenditures
Year-to-Date as of Jun 30, 2022
BUDGET ACTUAL COMPARISON OF RESULTS
EXPENDITURES BY DEPARTMENT
2022
Annual
2022
Allocated
2020 2021 2022
Allocated Budget
vs Actuals
OVER/(UNDER)
%
Expended
% Change
2020/
2021
2021/
2022
001 City Council 385,826 175,485 171,186 165,384 171,690 (3,795) 44.50% (3.39%) 3.81%
003 Mayor's Office 2,565,927 1,125,383 1,078,512 955,299 945,654 (179,730) 36.85% (11.42%) (1.01%)
004 Administrative Services 5,869,141 2,575,584 2,106,663 2,263,791 2,332,018 (243,567) 39.73% 7.46% 3.01%
005 Finance Department 3,347,587 1,605,708 1,386,084 1,434,962 1,755,424 149,715 52.44% 3.53% 22.33%
007 Recreation Department 3,233,011 1,274,973 1,331,237 1,181,978 1,321,741 46,768 40.88% (11.21%) 11.82%
008 Community Development (DCD) 4,662,212 2,049,007 1,595,958 1,923,169 2,000,125 (48,881) 42.90% 20.50% 4.00%
009 Municipal Court 1,597,482 722,703 647,626 610,043 770,679 47,976 48.24% (5.80%) 26.33%
010 Police Department 19,844,123 9,314,472 8,900,343 8,689,475 9,175,970 (138,502) 46.24% (2.37%) 5.60%
011 Fire Department 14,297,033 7,059,580 6,276,341 6,782,979 7,381,006 321,425 51.63% 8.07% 8.82%
013 Public Works Dept 3,982,685 1,870,169 1,865,700 1,704,884 1,909,074 38,905 47.93% (8.62%) 11.98%
015 Park Maintenance Dept 1,726,097 851,779 812,516 777,811 881,043 29,265 51.04% (4.27%) 13.27%
016 Street Maintenance Dept 3,452,085 2,103,071 1,851,730 1,941,381 2,103,267 197 60.93% 4.84% 8.34%
020 Non Departmental 9,619,291 4,835,506 2,068,215 2,731,380 2,615,906 (2,219,600) 27.19% 32.06% (4.23%)
TOTAL EXPENDITURES 74,582,500 35,563,421 30,092,112 31,162,537 33,363,597 (2,199,825) 44.73% 3.56% 7.06%
Year to Date Department Expenditures Compared to Allocated Budget as of Jun 30, 2022
Aug 16, 2022 2
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General Fund
City of Tukwila
General Fund Expenditures
Year-to-Date as of Jun 30, 2022
BUDGET ACTUAL COMPARISON OF RESULTS
2022
Annual
2022
Allocated
2020 2021 2022
Allocated Budget
vs Actuals
OVER/(UNDER)
%
Expended
% Change
2020/
2021
2021/
2022
511 Salaries 32,802,451 15,514,153 14,376,560 13,869,570 14,981,786 (532,367) 45.67% (3.53%) 8.02%
512 Extra Labor 584,220 31,210 118,475 27,684 163,404 132,194 27.97% (76.63%) 490.24%
513 Overtime 2,000,115 976,978 520,728 1,064,168 1,355,822 378,845 67.79% 104.36% 27.41%
515 Holiday Pay 515,500 72,268 63,624 72,268 79,193 6,925 15.36% 13.59% 9.58%
521 FICA 2,151,955 976,939 899,048 872,949 968,801 (8,138) 45.02% (2.90%) 10.98%
522 Pension-LEOFF 920,517 445,550 587,334 435,536 541,531 95,981 58.83% (25.85%) 24.34%
523 Pension-PERS/PSERS 1,494,905 755,684 863,764 824,671 731,941 (23,743) 48.96% (4.53%) (11.24%)
524 Industrial Insurance 876,892 468,354 469,408 467,781 363,132 (105,222) 41.41% (0.35%) (22.37%)
525 Medical & Dental 7,551,216 3,775,501 3,156,066 3,451,962 3,682,978 (92,523) 48.77% 9.38% 6.69%
526 Unemployment 0 0 27,319 20,710 15,108 15,108 (24.19%) (27.05%)
528 Uniform/Clothing 8,525 1,634 1,094 1,634 840 (795) 9.85% 49.44% (48.62%)
Total Salaries & Benefits 48,906,296 23,018,271 21,083,421 21,108,934 22,884,535 (133,736)46.79%0.12%8.41%
531 Supplies 890,636 239,272 216,186 235,269 147,546 (91,726) 16.57% 8.83% (37.29%)
532 Repairs & Maint Supplies 299,025 122,623 132,698 107,245 176,996 54,374 59.19% (19.18%) 65.04%
534 Resale Supplies 10,000 0 235 0 93 93 0.93% (100.00%)
535 Small Tools 41,250 14,183 45,702 14,871 19,392 5,209 47.01% (67.46%) 30.41%
536 Technology Supplies 13,000 13,000 14,579 16,236 16,484 3,484 126.80% 11.36% 1.53%
537 Fleet Supplies 3,000 1,288 10,772 1,288 3,217 1,929 107.23% (88.04%) 149.74%
Total Supplies 1,256,911 390,365 420,173 374,908 363,729 (26,636)28.94%(10.77%)(2.98%)
541 Professional Services 7,391,918 3,484,337 3,236,221 3,373,749 3,475,605 (8,732) 47.02% 4.25% 3.02%
542 Communications 458,739 214,258 215,927 214,258 203,393 (10,865) 44.34% (0.77%) (5.07%)
543 Professional Development 252,921 252,921 166,123 228,382 179,506 (73,415) 70.97% 37.48% (21.40%)
544 Advertising 40,250 3,765 9,126 3,998 3,946 182 9.80% (56.18%) (1.30%)
545 Rentals 478,484 182,699 209,940 198,825 94,546 (88,152) 19.76% (5.29%) (52.45%)
546 Technology Services 348,291 233,754 465,474 242,801 318,540 84,786 91.46% (47.84%) 31.19%
547 Utilities 2,034,285 1,626,584 1,400,506 1,592,330 1,627,047 463 79.98% 13.70% 2.18%
548 Repairs & Maint Services 2,185,367 1,024,844 623,657 979,598 1,112,154 87,310 50.89% 57.07% 13.53%
549 Miscellaneous 879,747 45,711 187,836 37,190 247,835 202,124 28.17% (80.20%) 566.40%
Total Services 14,070,002 7,068,872 6,514,809 6,871,132 7,262,574 193,701 51.62%5.47%5.70%
564 Machinery & Equipment 730,000 103,629 5,495 76,184 236,853 133,224 32.45% 1,286.54% 210.90%
Total Capital Outlay 730,000 103,629 5,495 76,184 236,853 133,224 32.45%1,286.54%210.90%
750 Transfers Out 9,619,291 4,835,506 2,068,215 2,731,380 2,615,906 (2,219,600) 27.19% 32.06% (4.23%)
Total Non Operating Expense 9,619,291 4,835,506 2,068,215 2,731,380 2,615,906 (2,219,600)27.19%32.06%(4.23%)
TOTAL EXPENDITURES 74,582,500 35,416,644 30,092,112 31,162,537 33,363,597 (2,053,048) 44.73% 3.56% 7.06%
Aug 16, 2022 3
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