HomeMy WebLinkAboutFIN 2023-03-13 Item 1B - Budget - January 2023 Monthly General Fund UpdateW
i City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Finance & Governance Committee
FROM: Tony Cullerton, Deputy Finance Director
CC: Mayor Ekberg
DATE: March 13, 2023
SUBJECT: January 2023 General Fund Departmental Budget -to -Actuals Report
Summary
The purpose of the January 2023 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 January 2023 report is based on financial data available as of March 3, 2023, for the period
ending January 31, 2023.
Expenditures
Allocated Budget
The 2023 Allocated Budget calculation has changed from the prior year reporting in that, General
Fund departments now allocate their annual budget by month based on anticipated spending
requirements instead of historical spending behaviors. For example, known insurance payments
that are due at the beginning of the year are allocated fully in the month the payment is due,
instead of allocating the expense evenly over twelve months. As of the end of January, every
department reported activity that is within their allocated budget.
General Fund departmental expenditures totaled $5.2 million through January, which is $706,826
less than the allocated budget of $5.9 million. Department 20, which is transfers to other funds,
reported no expenditure activity in the month of January. This is consistent with January 2022
spending patterns. In total, the General Fund reported expenditures of $5.2 million through
January, which is $706,826 less than the allocated budget of $5.9 million.
Budget to Actual
When comparing YTD spending to the percent of year completed (8.3%), a few departments
finished the month higher. Finance reported % Expended of 17% at 8.3% of the year. This is
attributed to the maintenance agreement with Tyler Technologies for Eden. Police ended the
month at 9.1%. Major contributing factors are Salaries and Professional Services. The increase
in Salaries is a result of contractual agreements. Professional Services reported an increase over
the same period last year of $360,984 or 129%. The main driver is an increase is Dispatch
Services. Public Works finished the month at 17.8%. The significant portion of the increase has
been traced to Professional Services. Specifically, Facilities Maint. / Ins -Property.
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INFORMATIONAL MEMO
Page 2
Departmental Variances
Year to Date Department Expenditures Compared to Allocated Budget Through January 2023:
2023 Compared to 2022
Most departments reported increases over the same period of the prior year. An increase in
salaries is common across the board. A few departments reported increases greater than 5% and
$50,000 over the same period last year.
In addition to the standard salary increase, Administrative Services reported increased Online
Services costs in its TIS division, and the AWC annual membership invoice was paid by the HR
division. Recreation reported the standard increase in salaries over the prior January, as well as
an increase in Extra Labor due to the return of services. Police reported an increase in Salaries
and Professional Services. The increase in Salaries is a result of contractual agreements.
Professional Services reported an increase over the same period last year of $360,984 or 129%.
The main driver for this increase is Dispatch Services, which reported January expenditures of
$230,808. Zero expenses were reported for Dispatch Services during the same period last year.
While there were Dispatch Services expenditures incurred in January 2022, timely reporting has
been enhanced in 2023 compared to prior years. Public Works reported an increase on the
previous year of $117,059. The significant portion of the increase has been traced to Facilities
Maint. / Ins -Property. January 2022 expenditures for this insurance cost was $346,858. January
2023 costs was $438,917, representing a total increase of $92,059.
Overall, the General Fund departments reported actual spending of 3.5% ($190,391) less
than the same period last year.
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BUDGET
ACTUAL
2023
2023
2021
2022
2023
Allocated Budget
vs Actual
%
Expended
$ Change % Change
EXPENDITURES BY DEPARTMENT
Annual
Allocated
OVER/(UNDER)
2022/2023
City Council
384,889
28,491
25,650
27,414
28,480
(11)
7.4%
1,066 3.9%
Mayor's Office
2,502,666
229,365
78,975
113,608
121,425
(107,940)
4.9%
7,817 6.9%
Administrative Services
5,676,491
444,218
309,492
333,586
405,218
(39,000)
7.1%
71,632 21.5%
Finance Department
3,868,642
734,334
521,763
644,461
662,025
(72,309)
17.1%
17,564 2.7%
Recreation Department/ Parks Maintenance
5,109,490
375,394
273,418
252,039
336,348
(39,047)
6.6%
84,309 33.5%
Community Development (DCD)
4,672,314
385,559
257,564
385,765
328,107
(57,452)
7.0%
(57,658) -14.9%
Municipal Court
1,741,340
145,112
94,867
119,131
135,263
(9,849)
7.8%
16,133 13.5%
Police Department
22,746,448
2,228,104
1,463,602
1,541,077
2,075,806
(152,298)
9.1%
534,729 34.7%
Fire Department
14,790,120
275,195
1,222,368
1,235,466
252,424
(22,771)
1.7%
(983,042) -79.6%
Public Works Dept/ Street Maintenance
7,574,988
1,036,598
557,927
713,391
830,450
(206,148)
11.0%
117,059 16.4%
Subtotal
69,067,388
5,882,371
4,805,627
5,365,936
5,175,545
(706,826)
7.5%
(190,391) -3.5%
Non Departmental
6,688,881
0
0
0
0
0
0.0%
0 #DIV/0!
Total Expenditures
75,756,269
5,882,371
4,805,627
5,365,936
5,175,545
(706,826)
6.8%
(190,391) -3.5%
%of Year 8.3%
2023 Compared to 2022
Most departments reported increases over the same period of the prior year. An increase in
salaries is common across the board. A few departments reported increases greater than 5% and
$50,000 over the same period last year.
In addition to the standard salary increase, Administrative Services reported increased Online
Services costs in its TIS division, and the AWC annual membership invoice was paid by the HR
division. Recreation reported the standard increase in salaries over the prior January, as well as
an increase in Extra Labor due to the return of services. Police reported an increase in Salaries
and Professional Services. The increase in Salaries is a result of contractual agreements.
Professional Services reported an increase over the same period last year of $360,984 or 129%.
The main driver for this increase is Dispatch Services, which reported January expenditures of
$230,808. Zero expenses were reported for Dispatch Services during the same period last year.
While there were Dispatch Services expenditures incurred in January 2022, timely reporting has
been enhanced in 2023 compared to prior years. Public Works reported an increase on the
previous year of $117,059. The significant portion of the increase has been traced to Facilities
Maint. / Ins -Property. January 2022 expenditures for this insurance cost was $346,858. January
2023 costs was $438,917, representing a total increase of $92,059.
Overall, the General Fund departments reported actual spending of 3.5% ($190,391) less
than the same period last year.
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INFORMATIONAL MEMO
Page 3
The graph below shows the Annual Budget, Actual Expenditures, and Allocated Budget amounts
for the General Fund departments.
City Council
U
Mayor's Office
Administrative Services
Finance Department
Recreation Department/ Park Maintenance
Community Development (DCD)
Municipal Court
ii
Police Department
Fire Department mu
Public Works Dept / Street Maintenance
0
500 1,000 1,500 2,000 2,500
Thousands
■ Actual Expenditures ■ Allocated Budget
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 transaction level that reflect an increase of more
than 5% over the prior year AND $50,000.
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INFORMATIONAL MEMO
Page 4
The table below to displays 2022/2023 change in spending by $ and % for informational purposes.
As of the end of January, there was one line item that reported an increase of more than 5% AND
$50,000.
General Fund
City of Tukwila
General Fund Expenditures
Year -to Date as of Jan 31, 2023
% of Year
8.3%
Professional Services is the only line item that reported an increase over the same period last
year of both greater than 5% and $50,000. The majority of the increase is shared between Police
($360,984) and Fire ($127,311). The increase with Police is attributable to Dispatch Services and
an increase in PD Admin / Ins Liability insurance premiums over the same period last year. Fire
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BUDGET
ACTUAL
COMPARISON OF RESULTS
2023
Annual
2023
Allocated
2021
2022
2023
Allocated Budget
vs Allocated
OVER/(UNDER)
%
Expended
Change
$
2022/2023
2022/2023
511 Salaries
25,787,016
2,148,919
2,351,288
2,454,294
1,942,606
(206,313)
7.5%
(511,688)
(20.8%)
512 Extra Labor
769,106
39,670
335
21,795
29,116
(10,554)
3.8%
7,320
33.6%
513 Overtime
755,184
46,724
139,198
233,720
146,202
99,478
19.4%
(87,517)
(37.4%)
515 Holiday Pay
250,000
963
2,560
765
0
(963)
-
(765)
(100.0%)
521 FICA
2,110,086
175,841
144,469
155,507
158,801
(17,040)
7.5%
3,295
2.1%
522 Pension-LEOFF
635,410
46,784
68,920
73,834
43,799
(2,985)
6.9%
(30,036)
(40.7%)
523 Pension-PERS/PSERS
1,744,919
145,410
133,928
119,230
127,576
(17,834)
7.3%
8,346
7.0%
524 Industrial Insurance
586,183
48,849
45,845
39,511
32,502
(16,347)
5.5%
(7,009)
(17.7%)
525 Medical & Dental
5,748,432
479,036
515,036
608,100
449,808
(29,228)
7.8%
(158,292)
(26.0%)
526 Unemployment
0
0
0
0
0
0
#DIV/0!
0
#DIV/0!
528 Uniform/Clothing
33,290
9,191
0
0
0
(9,191)
-
0
#DIV/0!
Total Salaries & Benefits
38,419,627
3,141,387
3,401,579
3,706,755
2,930,411
(210,976)
7.6%
(776,344)
(20.9%)
531 Supplies
678,334
55,818
32,350
(12,058)
8,326
(47,492)
1.2%
$20,385
(169.1%)
532 Repairs & Maint Supplies
450,010
37,239
11,551
0
6,286
(30,953)
1.4%
$6,286
#DIV/0!
534 Resale Supplies
2,500
200
0
0
0
(200)
-
$0
Null
535 Small Tools
213,203
17,717
2,118
0
172
(17,545)
0.1%
$172
#DIV/0!
536 Technology Supplies
110,798
9,233
772
0
2,499
(6,734)
2.3%
$2,499
#DIV/0!
537 Fleet Supplies
7,000
583
36
0
150
(433)
2.1%
$150
#DIV/0!
Total Supplies
1,461,845
120,790
46,827
(12,058)
17,433
(103,357)
1.2%
$29,491
(244.6%)
541 Professional Services
21,798,537
1,708,114
1,131,526
1,204,343
1,858,959
150,845
8.5%
$654,616
54.4%
542 Communications
440,528
35,666
24,359
(200)
14,770
(20,896)
3.4%
$14,970
(7,484.9%)
543 Professional Developmer
570,359
65,203
16,383
70,637
108,736
43,533
19.1%
$38,100
53.9%
544 Advertising
66,300
10,867
334
0
0
(10,867)
-
$0
#DIV/0!
545 Rentals
1,298,059
24,896
10,225
5,930
5,912
(18,984)
0.5%
($18)
(0.3%)
546 Technology Services
1,031,264
180,144
10,000
159,407
151,756
(28,388)
14.7%
($7,651)
(4.8%)
547 Utilities
2,244,354
164,248
7,996
14,300
41,752
(122,496)
1.9%
$27,452
192.0%
548 Repairs & Maint Services
1,286,418
108,160
153,220
144,732
1,588
(106,572)
0.1%
($143,144)
(98.9%)
549 Miscellaneous
1,012,899
81,903
3,177
22,593
6,520
(75,383)
0.6%
($16,073)
(71.1%)
Total Services
29,748,719
2,379,201
1,357,220
1,621,740
2,189,992
(189,209)
7.4%
568,252
35.0%
561 Capital Outlay -Land
0
0
0
0
893
0
-
0
-
563 Other Improvements
0
0
0
0
0
0
-
0
-
564 Machinery & Equipment
420,000
7,500
0
49,499
0
(7,500)
-
(49,499)
(100.0%)
565 Construction Projects
0
0
0
0
37,709
Total Capital Outlay
420,000
7,500
0
49,499
38,602
(7,500)
9.0%
(11,790)
(23.8%)
750 Transfers Out
5,706,078
0
0
0
0
(5,706,078)
-
0
#DIV/01
Total Non Operating Expense
5,706,078
0
0
0
0
(5,706,078)
-
0
#DIV/0!
TOTAL EXPENDITURES
75,756,269
5,648,878
4,805,627
5,365,936
5,176,438
(6,217,120)
6.8%
(190,391)
(3.5%)
% of Year
8.3%
Professional Services is the only line item that reported an increase over the same period last
year of both greater than 5% and $50,000. The majority of the increase is shared between Police
($360,984) and Fire ($127,311). The increase with Police is attributable to Dispatch Services and
an increase in PD Admin / Ins Liability insurance premiums over the same period last year. Fire
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INFORMATIONAL MEMO
Page 5
reported a large increase in Contracted Services. This is due to the contract for services. In 2022
these costs were reported a salary and benefits.
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