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Home My WebLink AboutFIN 2022-09-26 Item 1A - Budget - Monthly General Fund UpdateCity of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM TO: Finance & Governance Committee FROM: Tony Cullerton, Deputy Finance Director CC: Mayor Ekberg DATE: September 26, 2022 SUBJECT: July 2022 General Fund Departmental Budget -to -Actuals Report Summary The purpose of the July 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 July 2022 report is based on financial data available as of September 1, 2022, for the period ending July 31, 2022. Additional details can be found within the included financial report. Expenditures General Fund departmental expenditures totaled $35.8 million through July, which is $469,146 more than the allocated budget of $35.3 million. Department 20, which is transfers to other funds, totaled $2.66 million, which is $2.20 million less than the allocated budget. This underbudgeted amount is due to pending transfers from Non -Departmental to the Debt Services Fund. The allocated budget is calculated to reflect year-to-date spending patterns of the previous year. Transfers to capital project funds are transferred to capital project funds as needed for cash flow purposes. Debt service transfers are done quarterly. In total, the General Fund reported expenditures of $38.46 million, which is equivalent to 51.57% of the annual budget at the completion of 58.33% 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 58.33% of the annual budget at the completion of July. Finance reported expenditures totaling 58.96% of the annual budget. The additional 0.63% ($12,419) overage is primarily attributed to an increase in overtime when compared to the same period last year. The additional overtime is directly related to increased staff time implementing the ERP while continuing with their regular essential ongoing duties. Finance will be below budget by the end of the year. Fire expenditures totaled 59.39% of annual budget at the completion of 58.33% of the year. The overage of 1.06% ($90,080) is reflected in YTD overtime. At this point, there is an expectation that Fire could exceed total budget by the end of the year. Parks Maintenance reported expenditures of 59.46% of budget at the end of July. The 1.13% overage equated to $11,567. The increase is primarily due to higher Contracted Services compared to the prior year. Parks is expected to be below budget by the end of the year. Street Maintenance reported department expenditures of 66.1% of annual budget. While this is 7.77% over the targeted 58.33%, Street Maintenance is $18,734 less than their allocated budget, suggesting the variance is related to expenditure timing issues. Street is also expected to be below budget by the end of the year. 1 1 INFORMATIONAL MEMO Page 2 Departmental Variances Year to Date Department Expenditures Compared to Allocated Budget Through July 2022: 001 I City Council 0031 Mayyor's Office 004 1 Administrative Services 005 !Finance Department 007 1Recreation Department 008 I Community Development (DCD) 009 !Municipal Court 010 !Police Department 011 I Fire Department 013 !Public Works Dept 0151 Park Maintenance Dept 016 1 Slreet Maintenance Dept 0201 Non Departmental Measures ;♦Actuals •Allocated 2 50 51.000 52.000 $3,000 $4,000 55.000 56,000 57,000 $8,000 $9,000 510,000 511.000 Thousands BUDGET ACTUAL COMPARISON OF RESULTS Allocated Budget % Actual Year -Over -Year 2022 2022 2020 2021 2022 vs Actual Expended $ Change % Change $ Change % Change EXPENDITURES BY DEPARTMENT Annual Allocated OVER/(UNDER) 2020/2021 2021/2022 001 City Council 385,826 207,810 202,742 195,849 202,311 (5,500) 52.44% (6,893) -3.40% 6,462 3.30% 003 Mayor's Office 2,565,927 1,332,946 1,240,174 1,131,492 1,223,823 (109,123) 47.70% (108,682) -8.76% 92,331 8.16% 004 Administrative Services 5,869,141 2,950,346 2,435,936 2,593,185 2,816,339 (134,007) 47.99% 157,249 6.46% 223,154 8.61% 005 Finance Department 3,347,587 1,769,170 1,547,299 1,581,042 1,973,821 204,651 58.96% 33,743 2.18% 392,779 24.84% 007 Recreation Department 3,233,011 1,501,253 1,509,058 1,391,753 1,602,394 101,141 49.56% (117,305) -7.77% 210,641 15.13% 008 Community Development (DCD) 4,662,212 2,373,025 1,837,941 2,227,288 2,341,394 (31,631) 50.22% 389,347 21.18% 114,106 5.12% 009 Municipal Court 1,597,482 840,075 742,750 709,118 899,658 59,583 56.32% (33,632) -4.53% 190,539 26.87% 010 Police Department 19,844,123 10,689,463 10,108,148 9,972,205 10,763,408 73,945 54.24% (135,943) -1.34% 791,203 7.93% 011 Fire Department 14,297,033 8,213,766 7,216,878 7,891,942 8,491,600 277,834 59.39% 675,064 9.35% 599,658 7.60% 013 Public Works Dept 3,982,685 2,173,625 2,138,788 1,981,521 2,184,454 10,829 54.85% (157,267) -7.35% 202,933 10.24% 015 Park Maintenance Dept 1,726,097 986,187 927,734 900,548 1,026,344 40,157 59.46% (27,186) -2.93% 125,796 13.97% 016 Street Maintenance Dept 3,452,085 2,300,639 1,971,665 2,123,760 2,281,905 (18,734) 66.10% 152,095 7.71% 158,145 7.45% Subtotal 64,963,209 35,338,304 31,879,112 32,699,701 35,807,450 469,146 55.12% 820,589 2.57% 3,107,749 9.50% 020 Non Departmental 9,619,291 4,836,834 2,068,215 2,732,130 2,656,993 (2,179,841) 27.62% 663,915 32.10% (75,137) -2.75% Total Expenditures 74,582,500 40,175,138 33,947,327 35,431,831 38,464,443 (1,710,695) 51.57% 1,484,504 4.37% 3,032,612 8.56% %of Year 58.33% 001 I City Council 0031 Mayyor's Office 004 1 Administrative Services 005 !Finance Department 007 1Recreation Department 008 I Community Development (DCD) 009 !Municipal Court 010 !Police Department 011 I Fire Department 013 !Public Works Dept 0151 Park Maintenance Dept 016 1 Slreet Maintenance Dept 0201 Non Departmental Measures ;♦Actuals •Allocated 2 50 51.000 52.000 $3,000 $4,000 55.000 56,000 57,000 $8,000 $9,000 510,000 511.000 Thousands INFORMATIONAL MEMO Page 3 General Fund City of Tukwila General Fund Expenditures Year•to•Date as of Jul 31, 2022 3 BUDGET ACTUAL COMPARISON OF RESULTS 2022 Annual 2022 Allocated 2020 2021 2022 Allocated Budget vs Actuals OVER/(UNDER) % % Change Expended 2020/2021 2021/2022 511 Salaries 32,802,451 18,232,366 16,633,051 16,135,259 17,413,052 (819,314) 53.1% (3.0%) 7.9% 512 Extra Labor 584,220 74,215 119,135 65,831 238,047 163,832 40.7% (44.796) 261.6% 513 Overtime 2,000,115 1,159,107 629,536 1,262,551 1,540,832 381,726 77.0% 100.6% 22.0% 515 Holiday Pay 515,500 72,268 65,888 72,268 84,116 11,848 16.3% 9.7% 16.4% 521 FICA 2,151,955 1,143,226 1,038,550 1,021,535 1,129,816 (13,410) 52.5% (1.6%) 10.6% 522 Pension-LEOFF 920,517 590,427 655,392 577,157 615,396 24,968 66,9% (11.996) 6.6% 523 Pension-PERS/PSERS 1,494,905 859,526 990,803 937,993 854,545 (4,981) 57.2% (5.3%) (8.9%) 524 Industrial Insurance 876,892 540,117 533,038 539,456 427,979 (112,137) 48.8% 1.2% (20.7%) 525 Medical & Dental 7,551,216 4,332,638 3,663,712 3,961,355 4,291,035 (41,603) 56.8% 8.1% 8.3% 526 Unemployment 0 0 27,319 20,710 15,108 15,108 - (24.2%) (27.1%) 528 Uniform/Clothing 8,525 1,634 1,334 1,634 1,511 (123) 17,7% 22.6% (7.5%) Total Salaries & Benefits 48,906,296 27,005,524 24,357,759 24,595,750 26,611,438 (394,086) 54.4% 1.0% 8.2% 531 Supplies 890,636 287,333 248,838 282,526 165,740 (121,593) 18.6% 13.5% (41.3%) 532 Repairs & Maint Supplies 299,025 128,508 150,036 112,392 196,322 67,814 65.7% (25.1%) 74.7% 534 Resale Supplies 10,000 0 235 0 93 93 0.9% (100.0%) - 535 Small Tools 41,250 29,957 47,328 31,409 27,652 (2,305) 67.0% (33.696) (12.0%) 536 Technology Supplies 13,000 13,000 15,012 21,558 17,871 4,871 137.5% 43.6% (17.1%) 537 Fleet Supplies 3,000 1,628 10,936 1,628 3,217 1,589 107.2% (85.1%) 97.6% Total Supplies 1,256,911 460,426 472,386 449,513 410,895 (49,531) 32.7% (4.896) (8.636) 541 Professional Services 7,391,918 3,861,087 3,466,204 3,738,541 4,218,693 357,607 57.1% 7.9% 12.8% 542 Communications 458,739 247,324 261,972 247,324 250,001 2,677 54.5% (5.6%) 1.1% 543 Professional Development 252,921 252,921 177,841 255,463 204,709 (48,212) 80.9% 43.6% (19.9%) 544 Advertising 40,250 4,238 9,301 4,501 4,714 476 11.7% (51,6%) 4.7% 545 Rentals 478,484 197,703 238,520 215,154 208,279 10,576 43.5% (9.8%) (3.2%) 546 Technology Services 348,291 256,342 493,932 266,263 335,075 78,733 96.2% (46.1%) 25.8% 547 Utilities 2,034,285 1,721,752 1,451,816 1,685,493 1,740,265 18,514 85.5% 16.1% 3.2% 548 Repairs & Maint Services 2,185,367 1,173,527 712,801 1,121,717 1,277,905 104,378 58.5% 57.4% 13.9% 549 Miscellaneous 879,747 53,833 231,087 43,798 308,622 254,789 35.1% (81.0%) 604.7% Total Services 14,070,002 7,768,726 7,043,473 7,578,254 8,548,263 779,538 60.8% 7.6% 12.8% 564 Machinery & Equipment 730,000 103,629 5,495 76,184 236,853 133,224 32.4% 1,286.5% 210.9% Total Capital Outlay 730,000 103,629 5,495 76,184 236,853 133,224 32.4% 1,286.5% 210.9% 750 Transfers Out 9,619,291 4,836,834 2,068,215 2,732,130 2,656,993 (2,179,841) 27.6% 32.1% (2.896) Total Non Operating Expense 9,619,291 4,836,834 2,068,215 2,732,130 2,656,993 (2,179,841) 27.6% 32.1% (2.8%) TOTAL EXPENDITURES 74,582,500 40,175,138 33,947,327 35,431,831 38,464,442 (1,710,696) 51.6% 4.4% 8.6% 3