HomeMy WebLinkAboutFIN 2022-10-24 Item 1H - Budget - August 2022 Monthly General Fund Updatewq
z City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Finance & Governance Committee
FROM: Tony Cullerton, Deputy Finance Director
CC: Mayor Ekberg
DATE: October 24, 2022
SUBJECT: August 2022 General Fund Departmental Budget -to -Actuals Report
Summary
The purpose of the August 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 August 2022 report is based on financial data available as of October 1, 2022, for the period ending August
31, 2022. Additional details can be found within the included financial report.
Expenditures
General Fund departmental expenditures totaled $40.7 million through August, which is $97,234 less than the
allocated budget of $40.8 million. Department 20, which is transfers to other funds, totaled $2.68 million, which
is $1.9 million less than the allocated budget. This underbudgeted amount is due to pending transfers from Non -
Departmental to the Debt Service 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 $43.4million, which is equivalent to 58.2% of the annual
budget at the completion of 66.67% of the year. While the General Fund as a whole is currently tracking
expenditures below the YTD annual budget, three departments are trending slightly higher than 66.67% of the
annual budget at the completion of August.
Fire expenditures totaled 67% of annual budget at the completion of 66.67% of the year. The overage of 0.35%
($213,962) is reflected in YTD overtime. There is an expectation that Fire will exceed total budget, resulting in
the need for a budget amendment. Parks Maintenance reported expenditures of 70.85% of budget at the end
of August. The 4.2% overage equated to $71,317. In prior months the increase was primarily due to higher
contracted services compared to the prior year. In this case, the increase is attributed to expenses that will be
reimbursed by the SEEK grant. Parks will be receiving a revenue -backed budget amendment and is expected
to end the year within their allocated budget. Street Maintenance reported department expenditures of 71.35%
of annual budget. While this is 4.68% over the targeted 66.67%, Street Maintenance is $18,633 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.
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127
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INFORMATIONAL MEMO
Page 2
Departmental Variances
Year to Date Department Expenditures Compared to Allocated Budget Through August 2022:
001 1 City Council
003 (Mayor's Office
004 1 Administrative Services
005 1 Finance Department
007 1 Recreation Department
0081 Community Development (DCD)
009 1 Municipal Court
010 1 Police Department
011 1 Fire Department
013 1 Public Works Dept
015 1 Park Maintenance Dept
0161 Street Maintenance Dept
020 1 Non Departmental
0991 Gen Fd General Revenues
Measures
•Actuals •Allocated
128
■
■
1 1 1
$0 $1,000 $2,000 $3,000 $4,000 55,000 $6,000 $7,000 $8,000 59,000 $10,000 $11,000 $12,000 513,000
Thousands
BUDGET
ACTUAL
COMPARISON OF RESULTS
2022
2022
2020
2021
2022
Allocated Budgel
vs Actual
% Actual Yea -Over-Year
Expended $ Change % Change $ Change
% Change
EXPENDITURES BY DEPARTMEr
Annual
Allocated
OVER/(UNDER)
2020/2021
2021/2022
001 City Council
385,826
236,281
229,807
222,681
231,966
(4,315)
60.12%
(7,126)
-3.10%
9,285
4.17%
003 Mayor's Office
2,565,927
1,517,302
1,378,052
1,287,985
1,331,644
(185,658)
51.90%
(90,067)
-6.54%
43,660
3.39%
004 Administrative Services
5,869,141
3,624,148
2,828,064
3,185,419
3,196,410
(427,738)
54.46%
357,355
12.64%
10,991
0.35%
005 Finance Department
3,347,587
2,002,245
1,721,251
1,789,333
2,203,236
200,991
65.82%
68,081
3.96%
413,903
23.13%
007 Recreation Department
3,233,011
1,845,104
1,693,740
1,710,524
1,978,148
133,044
61.19%
16,783
0.99%
267,624
15.65%
008 Community Development (DCD
4,662,212
2,691,866
2,059,536
2,526,548
2,674,794
(17,072)
57.37%
467,012
22.68%
148,247
5.87%
009 Municipal Court
1,597,482
950,350
838,250
802,203
1,027,546
77,196
64.32%
(36,046)
-4.30%
225,343
28.09%
010 Police Department
19,844,123
12,491,545
11,646,339
11,653,368
12,415,548
(75,997)
62.57%
7,028
0.06%
762,180
6.54%
011 Fire Department
14,297,033
9,367,645
8,188,951
9,000,611
9,581,607
213,962
67.02%
811,660
9.91%
580,996
6.46%
013 Public Works Dept
3,982,685
2,476,987
2,372,804
2,258,072
2,412,657
(64,330)
60.58%
(114,732)
-4.84%
154,585
6.85%
015 Park Maintenance Dept
1,726,097
1,151,594
1,021,381
1,051,591
1,222,911
71,317
70.85%
30,210
2.96%
171,320
16.29%
016 Street Maintenance Dept
3,452,085
2,481,525
2,177,709
2,290,739
2,462,892
(18,633)
71.35%
113,030
5.19%
172,153
7.52%
Subtotal
64,963,209
40,836,592
36,155,884
37,779,072
40,739,358
(97,234)
62.71%
1,623,188
4.49%
2,960,286
7.84%
020 Non Departmental
9,619,291
4,569,953
2,068,215
2,732,130
2,683,765
(1,886,188)
27.90%
663,915
32.10%
(48,365)
-1.77%
Total Expenditures
74,582,500
45,406,545
38,224,099
40,511,202
43,423,123
(1,983,422)
58.22%
2,287,103
5.98%
2,911,921
7.19%
%of Year 66.67%
001 1 City Council
003 (Mayor's Office
004 1 Administrative Services
005 1 Finance Department
007 1 Recreation Department
0081 Community Development (DCD)
009 1 Municipal Court
010 1 Police Department
011 1 Fire Department
013 1 Public Works Dept
015 1 Park Maintenance Dept
0161 Street Maintenance Dept
020 1 Non Departmental
0991 Gen Fd General Revenues
Measures
•Actuals •Allocated
128
■
■
1 1 1
$0 $1,000 $2,000 $3,000 $4,000 55,000 $6,000 $7,000 $8,000 59,000 $10,000 $11,000 $12,000 513,000
Thousands
INFORMATIONAL MEMO
Page 3
General Fund
City of Tukwila
General Fund Expenditures
Year -to -Date as of Aug 31, 2022
129
BUDGET
ACTUAL
COMPARISON OF RESULTS
2022
Annual
2022
Allocated
2020
2021
2022
Allocated Budget
vs Actuals Expended
OVER/(UNDER)
% % Change
2020/2021
2021/2022
511
Salaries
32,802,451
20,731,432
18,803,202
18,541,097
19,906,019
(825,413)
60.7%
(1.4%)
7.4%
512
Extra Labor
584,220
122,923
121,661
109,036
314,988
192,065
53.9%
(10.4%)
188.9%
513
Overtime
2,000,115
1,357,040
735,246
1,478,149
1,717,114
360,074
85.9%
101.0%
16.2%
515
Holiday Pay
515,500
78,815
65,888
78,815
84,116
5,301
16.3%
19.6%
6.7%
521
FICA
2,151,955
1,318,105
1,171,380
1,177,800
1,293,563
(24,542)
60.1%
0.5%
9.8%
522
Pension-LEOFF
920,517
664,883
722,756
649,939
690,043
25,160
75.0%
(10.1%)
6.2%
523
Pension-PERS/PSERS
1,494,905
967,993
1,114,465
1,056,362
976,085
8,092
65.3%
(5.2%)
(7.6%)
524
Industrial Insurance
876,892
613,725
596,511
612,975
496,267
(117,458)
56.6%
2.8%
(19.0%)
525
Medical & Dental
7,551,216
4,903,604
4,162,551
4,483,393
4,901,442
(2,162)
64.9%
7.7%
9.3%
526
Unemployment
0
0
27,319
20,710
31,615
31,615-
(24.2%)
52.6%
528
Uniform/Clothing
8,525
2,124
1,334
2,124
1,511
(613)
17.7%
59.3%
(28.9%)
Total Salaries & Benefits
48,906,296
30,760,646
27,522,312
28,210,402
30,412,764
(347,882)
62.2%
25%
7.8%
531
Supplies
890,636
355,972
291,274
350,017
192,208
(163,763)
21.6%
20.2%
(45.1%)
532
Repairs & Maint Supplies
299,025
160,356
208,632
140,246
214,559
54,203
71.8%
(32.8%)
53.0%
534
Resale Supplies
10,000
0
235
0
128
128
1.3%
(100.0°%)
-
535
Small Tools
41,250
34,271
51,044
35,933
34,799
527
84.4%
(29.698)
(3.298)
536
Technology Supplies
13,000
13,000
31,457
32,220
20,174
7,174
155.2%
2.4%
(37.4%)
537
Fleet Supplies
3,000
2,289
11,193
2,289
3,932
1,643
131.1%
(79.598)
71.8%
Total Supplies
1,256,911
565,888
593,835
560,705
465,801
(100,088)
37.1%
(5.698)
(16.998)
541
Professional Services
7,391,918
4,740,855
4,123,553
4,590,387
4,709,089
(31,766)
63.7%
11.3%
2.6%
542
Communications
458,739
288,902
317,424
288,902
276,452
(12,450)
60.3%
(9.0%)
(4.3%)
543
Professional Development
252,921
252,921
186,186
268,831
216,631
(36,290)
85.7%
44.4%
(19.4°%)
544
Advertising
40,250
4,551
9,836
4,834
9,673
5,122
24.0%
(50.9%)
100.1%
545
Rentals
478,484
311,400
274,768
338,887
235,469
(75,931)
49.2%
23.3%
(30.598)
546
Technology Services
348,291
300,762
509,401
312,402
388,895
88,133
111.7%
(38.798)
24.5%
547
Utilities
2,034,285
1,789,480
1,540,786
1,751,795
1,872,086
82,606
92.0%
13.7%
6.9%
548
Repairs & Mai nt Services
2,185,367
1,374,143
829,320
1,313,477
1,456,667
82,523
66.7%
58.4%
10.9%
549
Miscellaneous
879,747
76,535
242,968
62,267
444,788
368,253
50.6%
(74.4%)
614.3%
Total Services
14,070,002
9,139,549
8,034,243
8,931,782
9,609,749
470,200
68.3%
11.2%
7.6%
564
Machinery & Equipment
730,000
103,629
5,495
76,184
251,046
147,416
34.4%
1,286.5%
229.5%
Total Capital Outlay
730,000
103,629
5,495
76,184
251,046
147,416
34.4%
1,286.5%
229.5%
750
Transfers Out
9,619,291
4,836,834
2,068,215
2,732,130
2,683,765
(2,153,069)
27.9%
32.1%
(1.8%)
Total Non Operating Expense
9,619,291
4,836,834
2,068,215
2,732,130
2,683,765
(2,153,069)
27.9%
32.1%
(1.8%)
TOTAL EXPENDITURES
74,582500
45,406,546
38,224,099
40,511,202
43,423,123
(1,983,422)
58.2%
6.0%
7.2%
129