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Home My WebLink AboutFIN 2022-11-14 Item 1F - Report - September 2022 General Fund UpdateCity of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM TO: Finance & Governance Committee FROM: Tony Cullerton, Deputy Finance Director CC: Mayor Ekberg DATE: November 14, 2022 SUBJECT: September 2022 General Fund Departmental Budget -to -Actuals Report Summary The purpose of the September 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 September 2022 report is based on financial data available as of November 1, 2022, for the period ending September 30, 2022. Additional details can be found within the included financial report. Expenditures General Fund departmental expenditures totaled $45.3 million through September, which is $645,670 less than the allocated budget of $45.9 million. Department 20, which is transfers to other funds, totaled $7.6 million, which is $1.2 million greater than the allocated budget. This overbudgeted amount is reflective of two large transfers. One transfer for debt service and a second transfer for the budgeted Environmental Impact Statement funding in the Arterial Street und. 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 $52.9 million, which is equivalent to 71% of the annual budget at the completion of 75% 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 75% of the annual budget at the completion of September. Fire expenditures totaled 75.44% of annual budget at the completion of 75% of the year. The overage of 0.44% ($248,027) is reflected in YTD overtime. There is an expectation that Fire will exceed total budget, resulting in a budget amendment. Parks Maintenance reported expenditures of 81.09% of budget at the end of September. The 6.9% overage equates to $96,489. As reported last month, 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 76.31% of annual budget. This is 1.31% over the targeted budget of 75%, Street Maintenance is $104,127 less than the 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 43 INFORMATIONAL MEMO Page 2 Departmental Variances Year to Date Department Expenditures Compared to Allocated Budget Through September 2022: Year to Date Department Expenditures Compared to Allocated Budget as of Sep 30, 2022 001 I City Council 003 I Mayor's Office 004 I Administrative Services 005 I Finance Department 0071 Recreation Department 008 I Community Development (DCD) 009 I Municipal Court 010 I Police Department 0111 Fire Department 0131 Public Works Dept 015 I Park Maintenance Dept 016 I Street Maintenance Dept 0201 Non Departmental 0991 Oen Fd Deneral Revenues Measures illActuals *Allocated 44 ■ ■ $0 $2,000 $4,000 $6,000 $8,000 Thousands $10,000 $12,000 $14,000 $16,000 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 385,826 268,937 258,036 253,457 263,478 (5,459) 68.29% (4,578) -1.77% 10,021 3.95% 003 Mayor's Office 2,565,927 1,723,140 1,554,800 1,462,714 1,514,872 (208,268) 59.04% (92,087) -5.92% 52,158 3.57% 004 Administrative Services 5,869,141 3,996,925 3,148,377 3,513,068 3,504,766 (492,159) 59.72% 364,691 11.58% (8,302) -0.24% 005 Finance Department 3,347,587 2,208,825 1,896,822 1,973,945 2,470,747 261,922 73.81% 77,124 4.07% 496,802 25.17% 007 Recreation Department 3,233,011 2,071,225 1,870,916 1,920,151 2,233,435 162,210 69.08% 49,235 2.63% 313,284 16.32% 008 Community Development (DCD) 4,662,212 3,058,508 2,298,178 2,870,673 2,989,472 (69,036) 64.12% 572,495 24.91% 118,799 4.14% 009 Municipal Court 1,597,482 1,072,778 937,685 905,547 1,148,143 75,365 71.87% (32,138) -3.43% 242,597 26.79% 010 Police Department 19,844,123 14,224,406 12,911,060 13,269,954 13,781,263 (443,143) 69.45% 358,895 2.78% 511,308 3.85% 011 Fire Department 14,297,033 10,537,591 9,193,078 10,124,717 10,785,618 248,027 75.44% 931,639 10.13% 660,901 6.53% 013 Public Works Dept 3,982,685 2,793,915 2,659,207 2,546,990 2,626,424 (167,490) 65.95% (112,217) -4.22% 79,435 3.12% 015 Park Maintenance Dept 1,726,097 1,303,199 1,135,705 1,190,030 1,399,688 96,489 81.09% 54,325 4.78% 209,658 17.62% 016 Street Maintenance Dept 3,452,085 2,738,307 2,332,345 2,527,779 2,634,180 (104,127) 76.31% 195,434 8.38% 106,401 4.21% Subtotal 64,963,209 45,997,756 40,196,208 42,559,026 45,352,087 (645,669) 69.81% 2,362,818 5.88% 2,793,061 6.56% 020 Non Departmental 9,619,291 6,316,838 2,929,357 3,793,874 7,567,718 1,250,880 78.67% 864,517 29.51% 3,773,844 99.47% Total Expenditures 74,582,500 52,314,593 43,125,564 46,352,900 52,919,805 605,211 70.95% 3,227,335 7.48% 6,566,905 14.17% % of Year 75.00% Year to Date Department Expenditures Compared to Allocated Budget as of Sep 30, 2022 001 I City Council 003 I Mayor's Office 004 I Administrative Services 005 I Finance Department 0071 Recreation Department 008 I Community Development (DCD) 009 I Municipal Court 010 I Police Department 0111 Fire Department 0131 Public Works Dept 015 I Park Maintenance Dept 016 I Street Maintenance Dept 0201 Non Departmental 0991 Oen Fd Deneral Revenues Measures illActuals *Allocated 44 ■ ■ $0 $2,000 $4,000 $6,000 $8,000 Thousands $10,000 $12,000 $14,000 $16,000 INFORMATIONAL MEMO Page 3 General Fund City of Tukwila General Fund Expenditures Year -to -Date as of Sept 30, 2022 45 BUDGET ACTUAL COMPARISON OF RESULTS 2022 Annual 2022 Allocated 2020 2021 2022 Allocated Budget vs Actuals OVER/(UN DER) % % Change Expended 2020/2021 2021/2022 511 Salaries 32,802,451 23,274,841 21,051,723 20,852,627 22,398,094 (876,747) 68.3% (0.9%) 7.4% 512 Extra Labor 584,220 150,172 126,788 133,207 341,367 191,195 58.4% 5.1% 156.3% 513 Overtime 2,000,115 1,521,565 870,752 1,657,357 1,912,736 391,171 95.6% 90.3% 15.4% 515 Holiday Pay 515,500 78,815 69,718 78,815 88,723 9,908 17.2% 13.0% 12.6% 521 FICA 2,151,955 1,483,686 1,307,355 1,325,755 1,449,987 (33,698) 67.4% 1.4% 9.4% 522 Pension-LEOFF 920,517 737,559 791,952 720,983 765,292 27,733 83.1% (9.0%) 6.1% 523 Pension-PERS/PSERS 1,494,905 1,074,013 1,241,113 1,172,061 1,100,448 26,435 73.6% (5.6%) (6.1%) 524 Industrial Insurance 876,892 687,348 663,012 686,508 560,237 (127,111) 63.9% 3.5% (18.4%) 525 Medical & Dental 7,551,216 5,663,412 4,670,637 5,178,089 5,509,057 (154,356) 73.0% 10.9% 6.4% 526 Unemployment 0 0 27,319 36,827 37,205 37,205 - 34.8% 1.0% 528 Uniform/Clothing 8,525 2,573 1,334 2,573 1,511 (1,062) 17.7% 92.9% (41.3%) Total Salaries & Benefits 48,906,296 34,673,985 30,821,703 31,844,802 34,164,657 (509,327) 69.9% 3.3% 7.3% 531 Supplies 890,636 406,401 320,908 399,602 240,278 (166,123) 27.0% 24.5% (39.9%) 532 Repairs & Maint Supplies 299,025 179,559 228,888 157,041 223,840 44,282 74.9% (31.4%) 42.5% 534 Resale Supplies 10,000 0 235 0 141 141 1.4% (100.0%)r #DIV/0! 535 Small Tools 41,250 35,991 62,212 37,736 36,963 971 89.6% (39.3%) (2.1%) 536 Technology Supplies 13,000 13,000 33,497 34,674 20,649 7,649 158.8% 3.5% (40.4%) 537 Fleet Supplies 3,000 2,417 11,248 2,417 4,781 2,365 159.4% (78.5%) 97.8% Total Supplies 1,256,911 637,367 656,988 631,470 526,651 (110,716) 41.9% (3.9%) (16.6%) 541 Professional Services 7,391,918 5,259,464 4,448,621 5,092,536 5,089,097 (170,367) 68.8% 14.5% (0.1%) 542 Communications 458,739 319,957 359,546 319,957 292,203 (27,754) 63.7% (11.0%) (8.7%) 543 Professional Development 252,921 252,921 193,525 289,845 233,536 (19,385) 92.3% 49.8% (19.4%) 544 Advertising 40,250 7,682 11,669 8,159 9,723 2,041 24.2% (30.1%) 19.2% 545 Rentals 478,484 329,316 309,666 358,384 253,282 (76,034) 52.9% 15.7% (29.3%) 546 Technology Services 348,291 348,291 515,037 405,636 393,479 45,188 113.0% (21.2%) (3.0%) 547 Utilities 2,034,285 1,983,190 1,644,097 1,941,426 1,994,718 11,529 98.1% 18.1% 2.7% 548 Repairs & Maint Services 2,185,367 1,560,007 921,352 1,491,134 1,617,911 57,904 74.0% 61.8% 8.5% 549 Miscellaneous 879,747 122,290 308,509 99,493 475,392 353,102 54.0% (67.8%) 377.8% Total Services 14,070,002 10,183,117 8,712,022 10,006,570 10,359,341 176,224 73.6% 14.9% 3.5% 561 Capital Outlay -Land 0 0 0 0 893 893 - - - 564 Machinery & Equipment 730,000 103,629 5,495 76,184 300,544 196,915 41.2% 1,286.5% 294.5% Total Capital Outlay 730,000 103,629 5,495 76,184 301,437 197,808 41.3% 1,286.5% 295.7% 750 Transfers Out 9,619,291 6,716,495 2,929,357 3,793,874 7,567,718 851,223 78.7% 29.5% 99.5% Total Non Operating Expense 9,619,291 6,716,495 2,929,357 3,793,874 7,567,718 851,223 78.7% 29.5% 99.5% TOTAL EXPENDITURES 74,582,500 52,314,593 43,125,564 46,352,900 52,919,805 605,212 71.0% 7.5% 14.2% 45