HomeMy WebLinkAboutFIN 2023-10-23 Item 1C - Update - August 2023 General Fund ExpenditureCity of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Finance & Governance Committee
FROM: Tony Cullerton, Deputy Finance Director
CC: Mayor Ekberg
DATE: October 23, 2023
SUBJECT: August 2023 General Fund Departmental Budget-to-Actuals Report
Summary
The purpose of the August 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 August
2023 report is based on financial data available as of October 9, 2023, for the period ending
August 31, 2023.
Expenditures
General Fund departmental expenditures totaled $46 million through August, which is $2.2
million below the allocated budget of $48 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 August was $49 million,
which is below the allocated budget by $2.5 million. However, due to ongoing labor negotiations,
the two million dollars under budget does not represent savings.
Allocated Budget
As of the end of August, all departments except Administrative Services and Fire are operating
within their allocated budgets. The overage in Administrative Services is attributed to the Private
LTE project that will be reimbursed by a State grant. The increase in Fire is due to higher than
anticipated overtime and increased call volume with dispatch services.
% Expended
When comparing YTD spending to the percent of year completed (67%), both Administrative
Services and Fire finished the month above 57%. Administrative Services is a result of the Private
LTE project. The increase in Fire pertains to higher than anticipated overtime and increased call
volume with dispatch services.
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INFORMATIONAL MEMO
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2023 Compared to 2022
A few departments reported increases greater than 5% and $50,000 when compared to the same
period last year. However, most departments are within their budget allocations and hovering
around the 67% mark of % Expended. Mayor's Office is up $124,980 (9.3%) over last year.
Increases are attributed to Attorney Services (Special Matters) and Economic Development -
Consulting Services (Community Attributes Inc). Administrative Services has been previously
explained by the computer/laptop purchases for the Chromebooks, related to the Private LTE
project. These expenditures will be reimbursed by a State grant. Police is significantly under their
allocated budget and finished the month at 60% at 67% of the year. However, because they were
$1.3 million (10.4%) over last year, we look further into the change. The increases in PD are
salaries, OT, Supplies, and Tech Services. Salaries and OT are due to limited staffing. Examples of
Supplies include equipment for firearm instructor school, revolver supplies, body cam repair kits.
Tech Services is a contract between the City and Axon Enterprises. Fire has been previously
explained.
Departmental Variances
Year to Date Department Expenditures Through August 2023:
DEPARTMENT
BUDGET
ACTUAL
2023
Annual
2023
Allocated
2021
2022
2023
Allocated Budget
vs Actual
OVER/(UNDER)
%
Expended
$ Change % Change
2022/2023
City Council
384,889
254,092
222,681
231,966
246,451
(7,641)
64.0%
14,485
6.2%
Mayor's Office
2,502,666
1,674,077
1,287,985
1,343,393
1,468,372
(205,704)
58.7%
124,980
9.3%
Administrative Services
5,676,491
3,719,233
3,183,419
3,121,353
4,461,149
741,916
78.6%
1,339,796
42.9%
Finance Department
3,868,642
2,610,403
1,789,333
2,252,979
2,187,915
(422,488)
56.6%
(65,064)
-2.9%
Rec Dept / Parks Maint
5,109,490
3,547,237
2,762,115
3,218,833
3,361,290
(185,947)
65.8%
142,457
4.4%
Community Dev
4,672,314
3,112,971
2,526,548
2,755,581
2,956,228
(156,743)
63.3%
200,646
7.3%
Municipal Court
1,741,340
1,160,893
802,203
1,027,557
1,065,698
(95,195)
61.2%
38,141
3.7%
Police Department
22,746,448
15,292,231
11,653,368
12,414,647
13,706,302
(1,585,930)
60.3%
1,291,654
10.4%
Fire Department
14,790,120
11,244,295
9,000,611
9,625,066
11,467,774
223,479
77.5%
1,842,708
19.1%
PW Dept / Street Maint
7,574,988
5,538,258
4,548,810
4,900,921
4,974,344
(563,913)
65.7%
73,423
1.5%
Subtotal
69,067,388
48,153,691
37,777,072
40,892,297
45,895,523
(2,258,168)
66.5%
5,003,227
12.2%
Non Departmental
6,688,881
3,282,566
2,732,130
2,683,765
3,032,704
(249,862)
45.3%
348,939
13.0%
Total Expenditures
75,756,269
51,436,257
40,509,202
43,576,061
48,928,227
(2,508,030)
64.6%
5,352,165
12.3%
%of Year 66.7%
Overall General Fund departmental costs increased by 12.3% over the same period last year. The
majority of increases in expenditures were identified ahead of time and budgeted for.
The graph below shows the Actual Expenditures, and Allocated Budget amounts for the General
Fund departments.
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INFORMATIONAL MEMO
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The graph below displays Year to Date Department Expenditures Compared to Allocated Budget
as of August 31, 2023.
001 I City Council
0031 Mayor's Office
004 I Administrative Services
0051 Finance Department
007 !Recreation Department
008 I Community Development (DCD)
009 [Municipal Court
0101 Police Department
011 'Fire Department
013 I Public Works Dept
015 I Park Maintenance Dept
016 'Street Maintenance Dept
020 1 Non Departmental
0991 Gen Fd General Revenues
Measures
•Actuals • Allocated
■
•
$0 $2,000 $4,000
$6,000 $8,000
Thousands
$10,000 812 000
$14,000 $16,000
General Fund by Category
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 the purposes of debt issuance and by other stakeholders.
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, that are part of a Category that is reporting total
activity above the % of Year calculation.
Expended
The end of August represents the completion of 67% of the year. Services is the only category
that exceeds 67%. Professional Services finished the month at 73.9%. Additionally, Professional
Services reported 2023 spending significantly higher than 2022. The overage is directly related to
Fire's contract agreement with the RFA that went into effect this year. Communications is
reported higher this month. The increase is relatively modest, finishing the month at 69.2% at
67% of the year. The largest portion of the expenditures are traced to an increase in
Micorfilm/Imaging over the prior year. Technology Services also came in slightly higher, at 68%.
A significant portion of the increase is the PD software & maintenance agreement with the
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INFORMATIONAL MEMO
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vendor Spillman. Utilities finished August at 82% at 67% of the year. However, Utilities are
currently under allocated budget and behind prior year spending YTD. Repairs & Maintenance
Sys. is the final account that finished the month higher than % Expended. This account is 0.7%
above % Expended and $618,647 (41.6%) below the same period last year. These expenditures
are within the normal course of business.
$ Change 2022/2023
There are several accounts that are reporting increases over the prior year of 5% and 50k.
Supplies are higher than the prior year but under both the allocated budget and % Expended.
Technology Supplies is reporting the purchase of computers related to the Private LTE
Infrastructure grant. Professional Services has been continuously reported as the Fire RFA
agreement. Professional Development is higher as a result of the return to in -person training
and seminars. Rentals are up over the prior year, but below allocated budget as well as %
Expended YTD. Technology Services has previously been explained as is the PD software &
maintenance agreement with the vendor Spillman. Machinery & Equipment is the final account
that finished the month higher than the prior year. The increase has been identified as
infrastructure expenditures associated with the Private LTE Infrastructure grant secured by TIS.
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INFORMATIONAL MEMO
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General Fund
City of Tukwila
General Fund Expenditures
Year -to -Date as of Aug 31, 2023
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
17,191,34418,541,097
19,834,605
15,295,177
(1,896,167)
59.3%
(4,539,428)
(22.9%)
Extra Labor
769,106
598,966
109,036
314,988
430,111
(168,855)
55.9%
115,123
36.5%
Overtime
755,184
491,221
1,478,149
1,717,114
982,356
491,135
130.1%
(734,758)
(42.8%)
Holiday Pay
250,000
104,300
78,815
84,116
71,993
(32,306)
28.8%
(12,123)
(14.4%)
FICA
2,110,086
1,406,724
1,177,800
1,288,132
1,265,699
(141,026)
60.0%
(22,433)
(1.7%)
Pension-LEOFF
635,410
448,273
649,939
690,043
433,032
(15,241)
68.1%
(257,011)
(37.2%)
Pension-PERS/PSERS
1,744,919
1,163,279
1,056,362
968,765
982,752
(180,528)
56.3%
13,987
1.4%
Industrial Insurance
586,183
390,789
612,975
495,983
277,704
(113,085)
47.4%
(218,279)
(44.0%)
Medical & Dental
5,748,432
3,832,288
4,483,393
4,883,745
3,574,402
(257,886)
62.2%
(1,309,343)
(26.8%)
Unemployment
0
0
20,710
31,615
2,076
2,076
-
(29,539)
(93.4%)
Uniform/Clothing
33,290
24,527
2,124
1,511
1,314
(23,213)
3.9%
(198)
(13.1%)
Total Salaries & Benefits
38,419,627
25,651,711
28,210,402
30,310,618
23,316,615
(2,335,096)
60.7%
(6,994,003)
(23.1%)
Supplies
678,334
444,699
350,017
181,581
290,402
(154,297)
42.8%
$108,821
59.9%
Repairs & Maint Supplies
450,010
297,577
140,246
215,214
247,174
(50,402)
54.9%
$31,960
14.9%
Resale Supplies
2,500
1,500
0
128
0
(1,500)
-
($128)
-
Small Tools
213,203
142,636
35,933
42,712
52,161
(90,475)
24.5%
$9,448
22.1%
Technology Supplies
110,798
73,865
32,220
20,174
268,090
194,225
242.0%
$247,915
1,228.9%
Fleet Supplies
7,000
4,667
2,289
3,932
4,414
(253)
63.1%
$482
12.3%
Total Supplies
1,461,845
964,943
560,705
463,742
862,241
(102,702)
59.0%
$398,499
85.9%
Professional Services
21,798,537
16,401,804
4,588,387
4,784,461
16,102,785
(299,019)
73.9%
$11,318,324
236.6%
Communications
440,528
285,330
288,902
276,452
304,951
19,621
69.2%
$28,499
10.3%
Professional Dev
570,359
361,646
268,831
225,768
293,721
(67,925)
51.5%
$67,953
30.1%
Advertising
66,300
45,033
4,834
9,723
24,282
(20,751)
36.6%
$14,559
149.7%
Rentals
1,298,059
705,572
338,887
244,556
640,706
(64,867)
49.4%
$396,149
162.0%
Technology Services
1,031,264
724,262
312,402
476,018
704,773
(19,488)
68.3%
$228,756
48.1%
Utilities
2,244,354
1,888,513
1,751,795
1,870,251
1,839,884
(48,629)
82.0%
($30,368)
(1.6%)
Repairs & Maint Svs.
1,286,418
857,776
1,313,477
1,485,891
867,244
9,468
67.4%
($618,647)
(41.6%)
Miscellaneous
1,012,899
683,503
62,267
455,672
308,238
(375,265)
30.4%
($147,434)
(32.4%)
Total Services
29,748,719
21,953,439
8,929,782
9,828,793
21,086,584
(866,855)
70.9%
11,257,792
114.5%
Capital Outlay -Land
0
0
0
0
0
0
-
0
-
Other Improvements
0
0
0
0
0
0
-
0
-
Machinery & Equipment
420,000
75,000
76,184
289,145
1,082,062
1,007,062
257.6%
792,917
274.2%
Construction Projects
0
0
0
0
39,423
Total Capital Outlay
420,000
75,000
76,184
289,145
1,121,485
1,007,062
267.0%
832,340
287.9%
Transfers Out
5,706,078
2,791,164
2,732,130
2,683,765
2,541,302
(3,164,776)
44.5%
(142,463)
(5.3%)
Total Non Operating Expense
5,706,078
2,791,164
2,732,130
2,683,765
2,541,302
(3,164,776)
44.5%
(142,463)
(5.3%)
Total Expenditures
75,756,269
51,436,257
40,509,202
43,576,061
48,928,227
(5,462,367)
64.6%
5,352,165
12.3%
% of Year
66.7%
5
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