HomeMy WebLinkAboutFIN 2023-02-13 COMPLETE AGENDA PACKETCity of Tukwila
Finance and Governance
Committee
O Kate Kruller, Chair
O Kathy Hougardy
De'Sean Quinn
AGENDA
Distribution:
K. Kruller
K. Hougardy
D. Quinn
C. Delostrinos Johnson
T. McLeod
M. Abdi
T. Sharp
Mayor Ekberg
D. Cline
R. Bianchi
C. O'Flaherty
A. Youn
L. Humphrey
MONDAY, FEBRUARY 13, 2023 — 5:30 PM
THIS MEETING WILL BE CONDUCTED BOTH ON-SITE AT TUKWILA CITY HALL AND ALSO VIRTUALLY.
ON-SITE PRESENCE WILL BE IN THE DUWAMISH CONFERENCE ROOM
(2ND FLOOR, 6300 SOUTHCENTER BOULEVARD)
THE PHONE NUMBER FOR THE PUBLIC TO LISTEN TO THIS
MEETING IS: 1-253-292-9750, Access Code 965223169#
Click here to: Join Microsoft Teams Meeting
For Technical Support during the meeting call: 1-206-433-7155.
Item
Recommended Action
1. BUSINESS AGENDA
a. Public Safety Plan financing update.
a. Discussion only.
Vicky Carlsen, Finance Director; and
Brandon Miles, Business Relations Manager
b. Monthly General Fund update (November 2022).
b. Discussion only.
Pg.1
Tony Cullerton, Deputy Finance Director
c. 2022 ARPA (American Rescue Plan Act) report.
c. Discussion only.
Pg.7
Julie Hatley, ARPA Analyst
2. MISCELLANEOUS
Next Scheduled Meeting: February 27, 2023
SThe City of Tukwila strives to accommodate individuals with disabilities.
Please contact the City Clerk's Office at 206-433-1800 (TukwilaCityClerk@TukwilaWA.gov) for assistance.
City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Finance & Governance Committee
FROM: Tony Cullerton, Deputy Finance Director
CC: Mayor Ekberg
DATE: February 13, 2023
SUBJECT: November 2022 General Fund Departmental Budget -to -Actuals Report
Summary
The purpose of the November 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 November 2022 report is based on financial data available as of February 1, 2023, for the
period ending November 30, 2022. Additional details can be found within the included financial
report.
Expenditures
General Fund departmental expenditures totaled $55.8 million through November, which is
$832,265 less than the allocated budget of $56.6 million. Department 20, which is transfers to
other funds, totaled $8.5 million, which is $987,981 greater than the allocated budget. While Non -
Departmental is reporting current expenditures greater than the same period last year, the
department has only expended 78% of their annual budget at 92% of the year. Additional 4th
quarter transactions are pending that will bring the Non -Departmental expenditures more in line
with the annual budget. Examples of pending transactions include an ARPA transfer to Fund 103
— Residential Streets, for Traffic Calming, a transfer to Fund 305 — Public Safety Plan, for fire
equipment, and an outstanding debt service payment. 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 $64.3 million, which is equivalent to 84% of
the annual budget at the completion of 91.7% of the year. At the completion of November, all
General Fund departments are currently reporting expenditures below their YTD annual budget.
This report reflects an approved $480,000 budget increase for the Fire Department. Fire is within
budget through November but will exceed budget by the end of December due to overtime
expenditures that exceed the revised budget. Fire is projected to end the year at around $217,860
over budget, amounting to 101% of budget.
1
1
INFORMATIONAL MEMO
Page 2
Departmental Variances
Year to Date Department Expenditures Compared to Allocated Budget Through November 2022:
EXPENDITURES BY DEPARTMENT
BUDGET
ACTUAL
2022
Annual
2022
Allocated
2020
2021
2022
Allocated Budget
vs Actual
OVER/(UNDER)
%
Expended
City Council
385,826
321,832
313,457
303,307
324,608
2,777
84.1%
Mayor's Office
2,565,927
2,145,791
1,934,073
1,821,487
1,893,307
(252,484)
73.8%
Administrative Services
5,869,141
4,989,508
4,097,026
4,385,492
4,159,294
(830,214)
70.9%
Finance Department
3,347,587
2,512,414
2,200,551
2,245,252
2,835,159
322,744
84.7%
Recreation Department / Parks Maintenance
5,083,108
4,252,399
3,735,479
3,821,491
4,381,896
129,496
86.2%
Community Development (DCD)
4,732,212
3,800,303
2,817,471
3,514,149
3,792,153
(8,150)
80.1%
Municipal Court
1,597,482
1,298,702
1,138,266
1,096,252
1,421,621
122,919
89.0%
Police Department
19,844,123
17,283,570
15,908,826
16,123,850
17,154,930
(128,640)
86.4%
Fire Department
14,772,033
13,519,401
11,572,798
12,572,008
13,494,371
(25,029)
91.4%
Public Works Dept/ Street Maintenance
7,434,770
6,499,221
5,696,985
5,961,468
6,333,537
(165,684)
85.2%
Subtotal
65,632,209
56,623,141
49,414,932
51,844,756
55,790,876
(832,265)
85.0%
Non Departmental
10,885,754
7,533,368
2,929,357
3,985,975
8,521,349
987,981
78.3%
Total Expenditures
76,517,963
64,156,509
52,344,289
55,830,731
64,312,225
155,716
84.0%
% of Year 91.7%
The graph below shows the Annual Budget, Actual Expenditures, and Allocated Budget amounts
for the General Fund departments.
City Council S
Mayor's Office r -
Administrative Services
Finance Department
Recreation Department / Park Maintenance
Community Development (DCD)
Municipal Court M
Police Department
Fire Department
Public Works Dept / Street Maintenance
0 2,000 4,000 6,000 8,000 10,000 12,000 14,000 16,000 18,000
■ Annual Budget ■ Actual Expenditures ■ Allocated Budget Reported in Thousands
2
INFORMATIONAL MEMO
Page 3
Per ordinance, the City adopts a biennial budget by fund. This is the required level of reporting
for external authoritative sources of oversight such as of the Washington State Auditor's office.
This level of reporting is also utilized for purposes of debt issuance and by other stake holders.
For managerial reporting and internal use, the city reports activity at the department level. This
provides more details and additional information used by decision makers within the city and those
charged with governess. In an effort to provide an enhanced level of reporting, additional
information is being provided for activity at the category level that reflect an increase of more than
5% AND $50,000.
The table below continues to display 2021/2022 change in spending by $ and % for informational
purposes. It is important to point out that 2020 & 2021 were pandemic years. 2022 was a year
that entities and organizations began to transition out of the pandemic. Historically, local
governmental entity revenues and expenditures are consistent, with variances hovering around
5%. The past three years have been an exception. Therefore, reporting on the last two months of
2022, will have less emphasis on the change in spending habits between 2021 and 2022, and
focus more on the % Expended YTD column.
While some individual line items are reported higher than the same period last year, every
catagery total is under the % Expended YTD column is less than the YTD budget allocation of
91% of the year.
The information below provides details of categories reporting percent spent greater than 91%
(% of the year completed) and $50,000 over the allocated budget.
3
INFORMATIONAL MEMO
Page 4
General Fund
City of Tukwila
General Fund Expenditures
Year -to Date as of Nov 30, 2022
% of Year Completed
91.7%
Category: Overtime
Variance: 108.3% and $182,604
Explanation: Increase in Fire Overtime. Spending in 2022 Fire OT has increased by $305,183
over the same period in 2021. As stated earlier in this report, Fire received a $480,000 budget
increase in the form of a budget amendment. However, December spending is showing that Fire
will exceed their 2022 amended budget amount.
Category: Technology Supplies
Variance: 702.7% and $78,356
Explanation: Expenditures that are budgeted in Supplies are coded to Technology Supplies. The
line item, Supplies, reports the column labeled, % Expended YTD, as of November, is 48% at
91 % of the year. 2022 is the first year in the new ERP system and budgets, that were prepared
using the former ERP system's GL coding structure had to be reallocated to the new GL coding
structure. As it was difficult to determine what percentage of the supplies budget was actually
related to technology, the budget was left in the Supplies category, but transactions were coded
4
BUDGET
ACTUAL
COMPARISON OF RESULTS
2022
Annual
2022
Allocated
2020
2021
2022
Allocated Budget
vs Actuals
OVER/(UNDER)
%
Expended
YTD
Change
$
2021/2022
%
2021/2022
511 Salaries
32,902,451
29,172,349
25,584,064
25,579,957
27,390,838
(5,511,613)
83.2%
1,810,881
7.1%
512 Extra Labor
584,220
208,122
131,789
184,610
384,188
(200,032)
65.8%
199,578
108.1%
513 Overtime
2,200,115
2,098,039
1,220,927
2,077,536
2,382,719
182,604
108.3%
305,183
14.7%
515 Holiday Pay
515,500
314,804
317,034
314,804
360,941
(154,559)
70.0%
46,137
14.7%
521 FICA
2,276,955
1,920,541
1,578,012
1,621,898
1,748,429
(528,526)
76.8%
126,531
7.8%
522 Pension-LEOFF
920,517
898,032
945,882
877,849
938,685
18,168
102.0%
60,836
6.9%
523 Pension-PERS/PSERS
1,494,905
1,284,357
1,499,745
1,401,608
1,342,989
(151,916)
89.8%
(58,618)
(4.2%)
524 Industrial lnsurance
876,892
823,977
793,541
822,969
688,994
(187,898)
78.6%
(133,975)
(16.3%)
525 Medical & Dental
7,551,216
6,798,189
5,650,288
6,215,622
6,704,327
(846,889)
88.8%
488,705
7.9%
526 Unemployment
0
0
63,114
45,019
37,205
37,205
-
(7,813)
(17.4%)
528 Uniform/Clothing
8,525
3,985
2,409
3,985
8,592
67
100.8%
4,606
115.6%
Total Salaries & Benefits
49,331,296
43,522,394
37,786,805
39,145,857
41,987,908
(7,343,388)
85.1%
2,842,051
7.3%
531 Supplies
950,636
589,873
465,708
543,398
456,422
(494,214)
48.0%
($86,976)
(16.0%)
532 Repairs & Maint Supplies
299,025
225,424
272,858
197,154
339,112
40,087
113.4%
$141,957
72.0%
534 Resale Supplies
10,000
0
235
0
859
(9,141)
8.6%
$859
Null
535 Small Tools
41,250
41,250
98,593
98,662
72,255
31,005
175.2%
($26,407)
(26.8%)
536 Technology Supplies
13,000
13,000
42,309
67,028
91,356
78,356
702.7%
24,328
36.3%
537 Fleet Supplies
3,000
3,000
12,009
3,125
6,531
3,531
217.7%
3,406
109.0%
Total Supplies
1,316,911
872,548
891,712
909,367
966,534
(350,377)
73.4%
57,167
6.3%
541 Professional Services
7,575,918
6,059,783
5,554,679
5,724,948
6,052,065
(1,523,853)
79.9%
327,117
5.7%
542 Communications
458,739
404,708
445,145
404,708
432,177
(26,562)
94.2%
27,469
6.8%
543 Professional Development
252,921
252,921
373,714
323,390
337,990
85,069
133.6%
14,600
4.5%
544 Advertising
40,250
10,764
14,161
11,432
21,567
(18,683)
53.6%
10,135
88.7%
545 Rentals
478,484
364,293
401,536
396,449
307,377
(171,107)
64.2%
(89,071)
(22.5%)
546 Technology Services
348,291
348,291
707,736
653,633
540,813
192,522
155.3%
(112,820)
(17.3%)
547 Utilities
2,034,285
2,034,285
1,714,505
2,138,812
2,196,368
162,083
108.0%
57,556
2.7%
548 Repairs & Maint Services
2,185,367
1,944,012
1,154,277
1,858,187
2,096,752
(88,615)
95.9%
238,566
12.8%
549 Miscellaneous
879,747
199,169
365,165
162,040
549,887
(329,860)
62.5%
387,846
239.4%
Total Services
14,254,002
11,618,226
10,730,920
11,673,599
12,534,996
(1,719,006)
87.9%
861,398
7.4%
561 Capital Outlay -Land
0
0
0
0
893
893
-
0
-
564 Machinery & Equipment
730,000
157,698
5,495
115,933
300,544
(429,456)
41.2%
184,612
159.2%
Total Capital Outlay
730,000
157,698
5,495
115,933
301,437
(428,563)
41.3%
185,505
160.0%
750 Transfers Out
10,885,754
7,985,643
2,929,357
3,985,975
8,521,349
(2,364,405)
78.3%
4,535,373
113.8%
Total Non Operating Expense
10,885,754
7,985,643
2,929,357
3,985,975
8,521,349
(2,364,405)
78.3%
4,535,373
113.8%
TOTAL EXPENDITURES
76,517,963
64,156,509
52,344,289
55,830,731
64,312,225
(12,205,739)
84.0%
8,481,494
15.2%
% of Year Completed
91.7%
Category: Overtime
Variance: 108.3% and $182,604
Explanation: Increase in Fire Overtime. Spending in 2022 Fire OT has increased by $305,183
over the same period in 2021. As stated earlier in this report, Fire received a $480,000 budget
increase in the form of a budget amendment. However, December spending is showing that Fire
will exceed their 2022 amended budget amount.
Category: Technology Supplies
Variance: 702.7% and $78,356
Explanation: Expenditures that are budgeted in Supplies are coded to Technology Supplies. The
line item, Supplies, reports the column labeled, % Expended YTD, as of November, is 48% at
91 % of the year. 2022 is the first year in the new ERP system and budgets, that were prepared
using the former ERP system's GL coding structure had to be reallocated to the new GL coding
structure. As it was difficult to determine what percentage of the supplies budget was actually
related to technology, the budget was left in the Supplies category, but transactions were coded
4
INFORMATIONAL MEMO
Page 5
to the correct category. Technology Supplies reports a higher number in % Expended YTD simply
because of how the budget was reallocated in the new ERP system.
Category: Professional Development
Variance: 113.6% and $85,069
Explanation: Similar to the explanation above, changes in the GL coding structure resulted in
Miscellaneous retaining a portion of budget allocation that should be reported in Professional
Development. While Professional Development exceeded the % Expended YTD by 133%, the
2022 spending has increased over 2021 by only $14,600, demonstrating a similar and consistent
spending pattern between 2021 and 2022.
Category: Technology Services
Variance: 155.3% and $192,522
Explanation: The Total Services Category reports total combined expenditures of 87.9% at
91.7% of the year. As explained above, a change in the GL coding structure has allocated budgets
reflected between accounts. For example, Technology Services shows % Expended YTD of
155.3%. However, spending in 2022 is $112,820 less than 2021. As a result of a change in coding,
a portion of the Technology Services budget is reflected in Professional Services category. While
category budgets are adjusting to an enhanced coding structure, transaction activity is being
coded to accurately reflect spending in the proper accounts.
Category: Utilities
Variance: 108% and $162,083
Explanation: This is due to rate increases above what was budgeted in 2020 when the 2021-
2022 budget was drafted. With the addition of the Justice Center and new fire stations, additional
utilities were added, resulting in increased utility costs. As the table above displays, the rise
amounts to a 2.7% increase in 2022 over 2021.
5
6
C____
City of Tukwila
908
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Finance and Governance Committee
FROM: Vicky Carlsen, Finance Director
BY:
Julie Hatley, ARPA Funds Analyst
CC: Mayor Ekberg
DATE: February 13, 2023
SUBJECT: Total 2022 American Rescue Plan Act (ARPA) Fund Expenditures and Benefits to
our Community
ISSUE
Staff is reporting the total 2022 ARPA-funded expenditures, and information detailing the benefits of
the expenditures to the community, per 2021 allocations approved by City Council in November 2021.
BACKGROUND
On March 10, 2021, a $1.9 trillion relief package, known as the American Rescue Plan Act, was
approved and provided funding in several areas including state and local aid, education, rental
assistance, and transit. The City was allocated $5.68 million with the first half received in June of 2021
and the second half received in July of 2022. Funds must be spent or contractually committed by
December 31, 2024.
DISCUSSION
These tables outline total 2022 ARPA-funded expenditures from January 1, 2022 to December 31,
2022. Each expenditure meets Treasury compliance requirements and directly or indirectly benefit the
visitors, residents, and business owners in our community. A summary follows for the balance of ARPA
funds available, after 2021 and 2022 expenditures, to spend on 2023-2024 council -approved budget
allocations.
Administrative Services:
Allocation
Total 2022
Allocation
Total 2022
Expenditures
Funds
Remaining
Community Benefits Summary
Rent & Utility
Assistance
$500,000
$232,782
$267,218
*ARPA assisted 92 individual households.
(Q1 47; Q2 25; Q3 17; Q4 3).
*Income to rent ratios of 100% remained high in 2022 at 52% of those
we assisted (double the amount in 2019).
*Among those assisted, the number of financially fragile residents
increased and 'middle ground' residents decreased.
*The United Way Eviction Prevention Rental Assistance Program fund
was used more in Second Half 2022 due to higher levels of assistance
available including paying forward a few months.
7
INFORMATIONAL MEMO
Page 2
Administrative Services:
Allocation
Total 2022
Allocation
Total 2022
Expenditures
Funds
Remaining
Community Benefits Summary
Leadership Initiative
$25,000
$1,869
$23,131
*Renamed Tukwila City Leadership Initiative (TCLI). Formerly
Community Connectors.
*Invited residents to participate in activities to elevate, develop and
support Tukwila community leaders.
*Published goals, application, and scheduled meeting dates on Web
page.
*Program suspended in late 2022 to assess low participation and
restart in Summer 2023.
Allocation
Total 2022
Allocation
Total 2022
Expenditures
Funds
Remaining
Community Benefits Summary
Council Chamber
Build Out
$200,000
$14,493
$185,507
*Modernized public access TV infrastructure for community & hybrid
access.
*Additional improvements planned as part of a future, major City Hall
upgrade.
Allocation
Total 2022
Allocation
Total 2022
Expenditures
Over
Allocation
Community Benefits Summary
DarkTrace Cyber
Security
$25,000
$25,670
$670
*Specific details not released to ensure security risk is not created.
Finance Department:
Allocation
Total 2022
Allocation
Total 2022
Expenditures
Funds
Remaining
Community Benefits Summary
ARPA
Funds Analyst
$160,000
$127,637
$32,363
*Researched, documented & reconciled each individual 2021 and 2022
expenditure for all department allocations (monthly, quarterly, half -
yearly, and annually).
*Prepared & successfully submitted first ARPA annual report to US
Treasury (no errors).
*Recorded & reported ARPA expenditures for 2021 State Audit (no
errors).
*Established ARPA best practices & coordinated City-wide
communication.
*Provided ongoing support across departments for ARPA
questions/concerns and relayed updates per revised US Treasury
publications.
*Researched options to maximize ARPA-funded benefits and analyzed
pre-Covid to post-COVID impacts on our community.
8
Community Development:
Allocation
Total 2022
Allocation
Total 2022
Expenditures
Funds
Remaining
Community Benefits Summary
Permit Processing
(2 positions)
$300,000
$227,049
$72,951
*Despite impacts of the pandemic, Permit Center improved services to
customers seeking permits or having other development -related
questions.
*Staff refined operations, and website capabilities, resulting in
applicants appreciating streamlined, time -saving virtual service over
walk-in visits.
*An estimated 5,000 walk-in customers in 2019 reduced to 520 walk-in
customers in 2022 (an estimated 4,800 fewer walk-ins were required
thus saving our residents & businesses valuable time).
*City inspectors completed 6,101 Building, Mechanical, Plumbing,
Electrical, Fire, and Public Works inspections in 2022 vs. 8,135 in 2019.
Permit volumes were higher in 2019.
INFORMATIONAL MEMO
Page 3
Number of Inspections Remained High as Permit Center Walk-ins Significantly Reduced
Total Inspections & Permit Center Walk-ins
9000
8000
7000
6000
5000
4000
3000
2000
1000
0
Inspections Performed (Blue) & Permit Center Walk-ins (Orange)
(2019 vs. 2022)
8135
5000
6101
2019 2022
Year
520
9
INFORMATIONAL MEMO
Page 4
Public Works:
Allocation
Total 2022
Allocation
Total 2022
Expenditures
Funds
Remaining
Community Benefits Summary
Traffic Calming
$400,000
$317,546
$82,454
Community Requests Addressed using ARPA Funds:
Allentown Neighborhood Improved Safety and Livability
*Balance inherent conflict of high-volume freight movement related to
BNSF Intermodal Yard and residential life.
*Work Completed: Allentown Speed and Safety Study Completed (including
data collection, public outreach, and document production).
Tukwila Community Center Pedestrians
*Improve walking condition safety with pedestrian waming signs.
*Work Completed: Rectangular Rapid Flashing Beacon (RRFB) design at two
locations in Allentown, S 124th Street at 44th Avenue S and 46th Avenue S.
Tukwila Elementary School & Cascade View Elementary School Pedestrians
*Improve student and neighbor safe walking conditions, reduce vehicle
speeds, and improve visibility of students.
*Work Completed: Preliminary data collection and analysis for future
improvements.
*Work Pending: Published recommendation study is pending Tukwila
School District availability to meet for a preliminary findings review and City
recommendations.
Benefits:
*Residents, businesses and visitors benefit from all traffic calming
treatments with safer driving, walking and biking conditions.
*Pedestrians will have higher visibility to access Tukwila Community Center,
schools, and residential areas, improving their safety and reducing vehicle
speeds of cars and heavy trucks.
Benefits of Rectangular Rapid Flashing Beacons for Pedestrian Safety
Safety Benefits:
RRFBs can reduce
crashes up to:
47%
for pedestrian crashes.4
RRFBs can increase motorist
yielding rates up to:
98%
Source: Federal Highway Administration Report (2017)
10
INFORMATIONAL MEMO
Page 5
Public Works:
Allocation
Total 2022
Allocation
Total 2022
Expenditures
Funds
Remaining
Community Benefits Summary
Residential Street
Maintenance
(Fund 103)
$335,000
$215,951
$119,049
Completed and Ongoing Work Locations:
*Snow and ice response including plowing and deicing the roads.
*Sweeping and blowing leaves from sidewalks.
*Guardrail maintenance at 147th, Tukwila Parkway, and Southcenter Blvd.
*Vegetation control for site distance at intersections and around traffic
signs.
*Litter control and illegal -dumping clean ups along Right of Ways (ROWs).
*Mowing grass in ROWs on roads and vegetation on 4+ acres of streetscape.
*Repaired our 20 individual irrigation systems.
*MUTCD required annual maintenance: street striping, thermoplastic stop
bars/turn arrows, and installation of the raised pavement markers
(buttons).
*Homeless encampment cleanups at 180th Bridge, Tukwila International
Blvd, West Valley Hwy, Southcenter Blvd, East Marginal Way, and along
Green River.
Benefits of Maintenance:
*Public safety.
*Resident preference and inviting environment for visitors.
*Maintain infrastructure.
*MUTCD required maintenance.
Challenges:
*Loss of qualified people and budget for tasks.
*Inability to maintain an adequate service level with repeated
litter/dumpings. Increased homeless encampments.
*Increased schedule of cleaning bus stops to maintain sanitary
environment.
Fire Department:
Allocation
Total 2022
Allocation
Total 2022
Expenditures
Over
Allocation
Community Benefits Summary
Fire -OT for
Minimum Staffing
Level
$300,000
$462,872
$162,872
*Maintains full staff levels for each A, B, C Shift to best support the well -
being of the people and property in our community.
11
INFORMATIONAL MEMO
Page 6
Recreation:
Allocation
Total 2022
Allocation
Total 2022
Expenditures
Funds
Remaining
Community Benefits Summary
Summer Camp
(Teens & Preschool)
$100,000
$56,371
$43,629
Teen Venture Camps:
*Restored Teen Venture Camp after 2 year absence (camp last
provided 2019).
*Program goals: Socialization and group management skills, safe
environment with day & evening options, exercise and sports, engaging
camp activities.
*Overall program participation units higher in 2022 at 1,133 vs. 2019 at
973.
*Participant unit example: 40 students x 5 days of camp = 200 units.
Staff schedules & supplies are correlated to participation.
*Open Gym participation higher in 2022 at 311 vs. 2019 at 64.
*Teen participation levels vary in general, compete with summer
employment, and previous year attendance rates impact rollover
numbers. Lack of continuity & awareness of programming has been a
challenge.
Preschool Camps:
*Restored preschool summer camp programming after a multi-year
absence to address the negative pandemic impact on school readiness.
Summer Camp Participation Improved in 2022 vs. 2019
0
1,150
1,100
1,050
0.
1,000
.
+9 950
0
H
900
850
Teen Venture Summer Camp Participation 2019 vs. 2022
1,133
973
2019 2022
Year
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Recreation:
Allocation
Total 2022
Allocation
Total 2022
Expenditures
Funds
Remaining
Community Benefits Summary
After School
Activities Program
(ASAP)
&
Enrichment Classes
$170,000
$86,669
$83,331
Activities and Enrichment:
*Restores After School programs & frozen staff positions from
pandemic.
*Preschool expanded to address negative pandemic impact on school
readiness for: social skills, classroom/group management, motor skills,
& educational enrichment for kindergarten preparation.
*Enrichment Instructors: African drumming, martial arts, crafts, &
sports clinics.
*ASAP: safe childcare, homework help, STEM & educational activities,
high & low energy games, art & crafts, Social & Emotional Learning
projects, free play. Museum of Flight, Aviation High School, Nature
Vision, & Library.
*Important socialization to address negative impact of schools closed.
*Staff monitor resident requests & schedule accordingly. No fees
charged.
Participation Levels:
*Preschool participation units consistent at 192 throughout 2022.
*ASAP participant numbers consistent from 2021 restart to December
2022; focusing on program quality.
*ASAP/Enrichment had 6,592 participant units in 2022 vs. 11,155
participant units in pre -pandemic 2019. 2019 offerings included Before
School (0 in 2022).
*Student & parent feedback shows they greatly value restored
programming.
2019 Before & After School Higher than 2022 After School Only
Total Participation Units
ASAP/Enrichment Participation 2019 vs. 2022
(No Before School Program in 2022)
12,000
10,000
8,000
6,000
4,000
2,000
0
Year
11,155
6,592
2019 2022
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INFORMATIONAL MEMO
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Recreation:
Allocation
Total 2022
Allocation
Total 2022
Expenditures
Funds
Remaining
Community Benefits Summary
Parks Maintenance
(2 positions)
$160,000
$127,637
$32,363
Trash Pickup
*Nearly 1,900 trash cans were changed.
*Daily trash rounds required 1,000 staff hours (not including drive time).
*Nearly 67,000 lbs of garbage was removed from two sizes of trash cans.
*An additional 15,000 lbs of loose trash was removed (by filling a 5 Ib can
almost 2,900 times).
*An additional amount of garbage was removed during Homeless
Encampment Cleanups. Encampment litter & dumping required cleaning up
15 times in 2022.
Concrete
*3 cubic yards of concrete, mixed mostly by hand, one bag a time.
*Installed garbage can replacements, concrete pad replacements, under -
bench pads, & bollard installations (short posts to prevent or divert traffic).
Park Improvements
*Tukwila gazebo replacement, shelter roof replacements at Foster,
Riverton, & Duwamish parks, & several parking lot repavings.
*Staff performed well over 54 graffiti removals off park property.
Repairs & Equipment Replacements
*19 irrigation repairs, controller upgrades, overhauls, & additions.
*18 new garbage cans.
*Staff reports that very old equipment was replaced (using non-ARPA
funds) that will save on labor going forward.
*Park use increased as evidenced by 2022 shelter rental income vs. 2019.
Example of Increased Park Usage: 2022 Shelter Rental Income Higher than Pre -Pandemic Level
TOTAL SHELTER RENTAL INCOME
Total Annual Park Shelter Rental Income 2019 to 2022
$14,000.00
$12,000.00
$10,000.00 $8,811.00
$8,000.00
$6,000.00
$4,000.00
$2,000.00
$0.00
$0.0
$11,360.00
$12,535.00
2019 2020 2021 2022
YEAR
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INFORMATIONAL MEMO
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Allocations Without 2022 Expenditures:
Allocation
Total 2022
allocation
Total 2022
Expenditures
Funds
Remaining
Community Benefits Summary
Business Assistance
$185,000
$0
$185,000
*Department didn't use ARPA funds for programming.
SeeClickFix
$15,000
$0
$0
*Software had 2021 renewal, so the 2022 Allocation was used to pay
bill in 2021. Renews again in 2023.
Summary of Allocations and Expenditures 2021 to 2024
Actual spending data for 2021 and 2022 shows the total amount of underspent funds those years.
Budget allocations for 2023-2024 were approved based on estimates of expected spending from
departments before the end 2022 during the 2023-2024 budget planning season.
Allocations
2021
Budget
2021
Actuals
Traffic Calming
$ 100,000
$ 100,000
Before & After School
84,000
41,276
Summer Camp
50,000
50,618
DarkTrace
25,000
21,910
Business Assistance (1)
15,000
10,000
Parks Maintenance
80,000
76,910
Street Maintenance
167,500
45,367
Permit Processing
125,000
112,186
Council Chamber Buildout
18,000
13,283
Fire OT - Minimum Staffing
225,000
330,066
Leadership Initiative
-
-
ARPA Analyst-
-
Rent/Utility Assistance (2)
-
-
SeeClickFix (3)
15,000
15,689
Total Allocations Per Year
$ 904,500
$ 817,307
Total Underspent in 2021 & 2022
$ 87,193
2022
Budget
2022
Actuals
$ 400,000
$ 317,546
170,000
86,669
100,000
56,371
25,000
25,670
185,000
-
160,000
127,637
335,000
215,951
300,000
227,049
200,000
14,493
300,000
462,872
25,000
1,869
160,000
125,448
500,000
232,782
$ 2,860,000
$ 1,894,357
$ 965,643
(1) Budget not spent in 2021 so carried forward to 2022. Not spent in 2022 so carried forward to 2023.
(2) Budget not fully spent in 2022, so portion carried forward to 2023.
(3) Budgeted orginally for 2022, however, invoiced and paid in 2021.
2023
Budget
2024
Budget
$ 400,000
$ 400,000
170,000
170,000
100,000
100,000
25,000
25,000
190,000
-
155,098
-
225,641
-
246,429
-
25,000
25,000
141,511
154,893
135,000
-
$ 1,813,679
$ 874,893
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INFORMATIONAL MEMO
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The chart below demonstrates the flow of ARPA funds from the City receiving them to the amount of
unallocated funds remaining to allocate for 2024. Unallocated funds are the result of budget allocations
made and approved by council before the end of 2022 when full knowledge of actual 2022 spending
was not yet known.
Total ARPA Grant
(Beginning Balance)
$ 5,685,000
2021 Actual Spent
817,307
2021 Ending Balance
4,867,693
2022 Beginning Balance
4,867,693
2022 Actual Spent
1,894,357
2022 Ending Balance
2,973,336
2023 Beginning Balance
2,973,336
2023 Budget Allocation
1,813,679
2024 Budget Allocation
874,893
Unallocated Amount for 2024
$ 284,764
NEXT STEPS
Analyst continues to manage and reconcile expenditures per council -approved allocations and will
present a First Half of 2023 status report to the Finance & Governance committee. Staff will also
prepare ARPA records in advance of the City's 2022 State Audit and the April 2023 US Treasury ARPA
required reporting.
RECOMMENDATION
Discussion only.
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