HomeMy WebLinkAboutFIN 2023-08-14 Item 1B - Budget - Monthly General Fund Update: June 2023City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Finance & Governance Committee
FROM: Tony Cullerton, Deputy Finance Director
CC: Mayor Ekberg
DATE: August 14, 2023
SUBJECT: June 2023 General Fund Departmental Budget -to -Actuals Report
Summary
The purpose of the June 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 June 2023 report
is based on financial data available as of July 31, 2023, for the period ending June 30, 2023.
Expenditures
General Fund departmental expenditures totaled $32.6 million through June, which is $3.3
million below the allocated budget of $35.8 Million. Department 20, which transfers to other
funds, reported $3 million in expenditures. This number reflects transactions for debt payments
and interfund activity. In total the General Fund activity YTD as of the end of June was $35.6
million which is $3.5 million under the allocated budget.
Allocated Budget vs Actual Spending
As of the end of June, all departments are operating within their allocated budgets.
% Expended
When comparing Year -to -Date (YTD) spending to the percent of the year completed (50.0%), PW
Department/Street Maintenance concluded the month at 53.9%. However, the department(s)
remain well under their allocated budget and slightly above (1.6%) the same period last year.
2023 Compared to 2022:
Several departments reported increases greater than 5% when compared to the previous year.
As all departments are within their budget allocations and generally below 50% of % Expended,
a detailed review is limited to those with the largest increases over the prior year.
Mayor's Office is up $893,917 (8.8%) over last year, with previously reported increases in
Government Affairs, Special Matters (legal), and Tuition/Coaching/Trainer.
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INFORMATIONAL MEMO
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Administrative Services aggregate increase is $294,467 (13%), primarily due to
Computer/Laptop Purchase (90% of the cost increase) for the Private LTE project, to be
reimbursed by the State.
Rec/Parks Maintenance is up $185,181 (8.4%) over the same period last year, driven by return -
to -services expenses in Salaries/Extra Labor/Instructors, Contracted Services (Juneteenth
Speaker, Tukwila Wellness Hub Project), Safety/Security (Parks Security), and Water/Sewer
Utility.
Description
Extra La bor-Office/Receptionst
Salaries
Contracted Services
Instructors
Security/Safety Svcs
Water/Sewer Utility
Total
2022 2023
10,646 40,117
1,058,666 1,087,264
17,864 66,110
30,390 46,776
26,358 46,309
29,122 49,237
1,173,045 1,335,813
$ Variance
29,470
28,598
48,246
16,387
19,952
20,116
162,768
0/0 Variance
277%
3%
270%
54%
76%
69%
Police is up $1.1 million (11.5%) over the prior year, due to major cost increases previously
reported.
Description
Salaries
Dispatch
Jail Services
Software Maintenance Contract
Total
2,022 2,023
4,529,178 5,034,331
591,311 693,082
399,635 503,629
87,885 137,502
5,608,009 6,368,544
$ Variance
505,153
101,771
103,994
49,617
760,535
0/0 Variance
11.2%
17.2%
26.0%
56.5%
Departmental Variances:
Overall General Fund departmental costs increased by 5.4% over the same period last year, with
most increases identified ahead of time and supported as approved budget items.
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INFORMATIONAL MEMO
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Year to Date Department Expenditures Through May 2023:
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13
BUDGET
ACTUAL
Allocated Budget
%
2023
2023
2021
2022
2023
vs Actual
Expended
$ Change % Change
DEPARTMENT
Annual
Allocated
OVER/(UNDER)
2022/2023
City Council
384,889
187,778
165,384
171,690
184,650
(3,128)
48.0%
12,960
7.5%
Mayor's Office
2,502,666
1,262,810
955,299
956,997
1,040,914
(221,896)
41.6%
83,917
8.8%
Administrative Services
5,676,491
2,830,740
2,261,791
2,265,591
2,560,058
(270,682)
45.1%
294,467
13.0%
Finance Department
3,868,642
2,086,169
1,434,962
1,808,435
1,690,705
(395,464)
43.7%
(117,730)
-6.5%
Rec Dept / Parks Maint
5,109,490
2,558,139
1,959,789
2,191,569
2,376,750
(181,389)
46.5%
185,181
8.4%
Community Dev
4,672,314
2,332,354
1,923,169
2,088,414
2,159,401
(172,953)
46.2%
70,987
3.4%
Municipal Court
1,741,340
870,670
610,043
771,749
819,972
(50,698)
47.1%
48,223
6.2%
Police Department
22,746,448
11,554,138
8,689,475
9,178,497
10,234,465
(1,319,673)
45.0%
1,055,969
11.5%
Fire Department
14,790,120
7,649,420
6,782,979
7,437,654
7,419,800
(229,620)
50.2%
(17,855)
-0.2%
PW Dept /Street Maint
7,574,988
4,519,893
3,646,266
4,017,649
4,082,908
(436,985)
53.9%
65,258
1.6%
Subtotal
69,067,388
35,852,111
28,429,157
30,888,246
32,569,624
(3,282,487)
47.2%
1,681,377
5.4%
Non Departmental
6,688,881
3,266,316
2,731,380
2,677,415
3,016,454
(249,862)
45.1%
339,039
12.7%
Total Expenditures
75,756,269
39,118,426
31,160,537
33,565,661
35,586,077
(3,532,349)
47.0%
2,020,416
6.0%
% of Year 50.0%
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INFORMATIONAL MEMO
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The graph below shows the Actual Expenditures, and Allocated Budget amounts for the General
Fund departments.
City Council
■
Mayor's Office
■
Administrative Services
■
Finance Department
■
Rec Department / Park Maint
■
Community Dev (DCD)
Municipal Court
Police Department
Fire Department
Public Works Dept / Street Maint
14
0 2,000 4,000 6,000 8,000 10,000 12,000 14,000
Thousands
■ Actual Expenditures ■ Allocated Budget
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INFORMATIONAL MEMO
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General Fund by Category:
The City adopts a biennial budget by fund for external authoritative oversight and utilizes
department -level reporting for managerial use.
Additional information is provided for activity at the transaction level, reflecting an increase of
more than 5% over the prior year and $50,000, in Categories with total activity above the % of
Year calculation.
% Expended:
At the end of June (50% of the year completed), Total Services finished the month at 50.3%,
being the only Category reporting total activity higher than 50%. Utilities within Total Services
exceeded 50% of Percent Expended, finishing half the year at 72.9%, but still remained below
the allocated budget and up 0.1% over same period last year.
Change From Prior Year:
Technology Supplies reported an increase over the prior year of $245,015, to be reimbursed by
the State for the Chromebooks in the Private LTE project. Professional Services reported
significant $ and % Changes over the prior year due to a change in coding reflecting the RFA
agreement. Professional Development increased by $68,890 (38.3%) over the same period last
year, mainly due to the return to in-person training and conferences. Rentals are up $438,552
(463%), primarily due to fleet vehicles. Technology Services reported an increase of $111,112
(28.8%), mainly in Online Services -Subscriptions, including network security and Software
Maintenance Contracts, which were previously identified, approved, and budgeted for.
While reviewing expenditure trends, we noted Salaries are significantly below the allocated
budget by $1.4 million. The City has been involved in ongoing labor discussions. Upon
completion of negotiations there is an expectation of a retroactive payment of salaries that will
bring the account in line with expectations.
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INFORMATIONAL MEMO
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General Fund
City of Tukwila
General Fund Expenditures
Year -to -Date as of June 30, 2023
% of Year
16
50.0%
6
BUDGET
ACTUAL
COMPARISON OF RESULTS
2023
Annual
2023
Allocated
2021
2022
2023
Actual Budget
vs Allocated
OVER/(UNDER)
%
Expended
Change
$
2022/2023
%
2022/2023
Salaries
25,787,016
12,893,508
13,869,570
14,928,225
11,490,805
(1,402,702)
44.6%
(3,437,420)
(23.0%)
Extra Labor
769,106
337,497
27,684
163,404
205,045
(132,452)
26.7%
41,641
25.5%
Overtime
755,184
359,551
1,064,168
1,355,822
784,420
424,869
103.9%
(571,402)
(42.1%)
Holiday Pay
250,000
98,096
72,268
79,193
71,993
(26,103)
28.8%
(7,199)
(9.1%)
FICA
2,110,086
1,055,043
872,949
964,727
947,593
(107,451)
44.9%
(17,135)
(1.8%)
Pension-LEOFF
635,410
354,705
435,536
541,531
259,137
(95,568)
40.8%
(282,394)
(52.1%)
Pension-PERS/PSE RS
1,744,919
872,459
824,671
726,451
756,478
(115,981)
43.4%
30,027
4.1%
Industrial Insurance
586,183
293,092
467,781
362,920
201,979
(91,113)
34.5%
(160,941)
(44.3%)
Medical & Dental
5,748,432
2,874,216
3,451,962
3,669,706
2,681,339
(192,877)
46.6%
(988,366)
(26.9%)
Unemployment
0
0
20,710
15,108
0
0
-
(15,108)
(100.0%)
Uniform/Clothing
33,290
20,145
1,634
840
1,064
(19,081)
3.2%
224
26.7%
Total Salaries & Benefits
38,419,627
19,158,312
21,108,934
22,807,927
17,399,854
(1,758,459)
45.3%
(5,408,073)
(23.7%)
Supplies
678,334
334,384
235,269
136,391
176,959
(157,425)
26.1%
$40,568
29.7%
Repairs & Maint Supplies
450,010
223,744
107,245
177,375
192,267
(31,477)
42.7%
$14,892
8.4%
Resale Supplies
2,500
1,300
0
93
0
(1,300)-
($93)
-
Small Tools
213,203
107,802
14,871
27,306
30,683
(77,118)
14.4%
$3,377
12.4%
Technology Supplies
110,798
55,399
16,236
16,484
261,499
206,100
236.0%
$245,015
1,486.4%
Fleet Supplies
7,000
3,500
1,288
3,217
2,791
(709)
39.9%
($426)
(13.2%)
Total Supplies
1,461,845
726,128
374,908
360,866
664,199
(61,929)
45.4%
$303,333
84.1%
Professional Services
21,798,537
11,717,586
3,371,749
3,528,467
11,080,118
(637,468)
50.8%
$7,551,650
214.0%
Communications
440,528
213,998
214,258
205,045
194,471
(19,527)
44.1%
($10,574)
(5.2%)
Professional Dev
570,359
283,593
228,382
179,814
248,704
(34,890)
43.6%
$68,890
38.3%
Advertising
66,300
35,100
3,998
3,996
10,425
(24,674)
15.7%
$6,429
160.9%
Rentals
1,298,059
647,980
198,825
94,546
533,098
(114,881)
41.1%
$438,552
463.8%
Technology Services
1,031,264
675,468
242,801
385,886
496,997
(178,471)
48.2%
$111,112
28.8%
Utilities
2,244,354
1,684,522
1,592,330
1,638,520
1,636,512
(48,010)
72.9%
($2,009)
(0.1%)
Repairs & Ma int Svs.
1,286,418
643,205
979,598
1,123,856
616,106
(27,099)
47.9%
($507,750)
(45.2%)
Miscellaneous
1,012,899
497,620
37,190
281,372
136,888
(360,732)
13.5%
($144,484)
(51.3%)
Total Services
29,748,719
16,399,071
6,869,132
7,441,502
14,953,319
(1,445,753)
50.3%
7,511,816
100.9%
Capital Outlay -Land
0
0
0
0
0
0
-
0
-
Other Improvements
0
0
0
0
0
0-
0
-
Machinery & Equipment
420,000
60,000
76,184
277,951
4,230
(55,770)
1.0%
(273,721)
(98.5%)
Construction Projects
0
0
0
0
39,423
Total Capital Outlay
420,000
60,000
76,184
277,951
43,653
(55,770)
10.4%
(234,297)
(84.3%)
Transfers Out
5,706,078
2,774,914
2,731,380
2,677,415
2,525,052
(3,181,026)
44.3%
(152,363)
(5.7%)
Total Non Operating Expense
5,706,078
2,774,914
2,731,380
2,677,415
2,525,052
(3,181,026)
44.3%
(152,363)
(5.7%)
Total Expenditures
75,756,269
39,118,426
31,160,537
33,565,661
35,586,077
(6,502,936)
47.0%
2,020,416
6.0%
% of Year
16
50.0%
6