HomeMy WebLinkAboutFIN 2023-11-13 Item 1C - Report - September 2023 General Fund Expenditure UpdateCity of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Finance & Governance Committee
FROM: Tony Cullerton, Deputy Finance Director
CC: Mayor Ekberg
DATE: November 13, 2023
SUBJECT: September 2023 General Fund Departmental Budget-to-Actuals Report
Summary
The purpose of the September 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
September 2023 report is based on financial data available as of November 1, 2023, for the period
ending September 30, 2023.
As of the end of September, the General Fund expenditures are coming in as budgeted. The
General Fund departments are operating within their allocated budgets. All overages have been
identified and explained.
Expenditures
General Fund departmental expenditures totaled $49.9 million through September, which is $2.4
million below the allocated budget of $52 million. Department 20, which transfers to other funds,
reported $4.5 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 September was $54.4
million, which is below the allocated budget by $2.8 million. However, due to ongoing labor
negotiations, the $2.8 million dollars under budget does not represent savings.
Allocated Budget
As of the end of September, 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 contracted services including overtime and increased call volume with
dispatch services.
Expended
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INFORMATIONAL MEMO
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When comparing YTD spending to the percent of year completed (75%), only Administrative
Services and Fire finished the month above 75%. 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.
2023 Compared to 2022
A few departments reported increases greater than 5% and $50,000 when compared to the same
period last year. However, in all cases, the increases are anticipated and explained.
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. Community Development reported an increase over the prior year of $308,489
(10%). However, the department is currently under budget, both Allocated and % Expended.
Police is significantly under their allocated budget and finished the month at 68% at 75% of the
year. However, because they were $1.8 million (13%) 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 September 2023:
BUDGET
ACTUAL
2023
2023
2021
2022
2023
Allocated Budget
vs Actual
%
Expended
$ Change % Change
DEPARTMENT
Annual
Allocated
OVER/(UNDER)
2022/2023
City Council
384,889
286,333
253,457
263,478
273,753
(12,580)
71.1%
10,275 3.9%
Mayor's Office
2,502,666
1,900,892
1,462,714
1,532,984
1,592,997
(307,895)
63.7%
60,013 3.9%
Administrative Services
5,676,491
4,166,583
3,511,068
3,414,056
4,777,319
610,736
84.2%
1,363,263 39.9%
Finance Department
3,868,642
2,849,613
1,973,945
2,471,281
2,481,681
(367,932)
64.1%
10,400 0.4%
Rec Dept / Parks Maint
5,109,490
3,965,438
3,110,182
3,623,904
3,751,451
(213,987)
73.4%
127,547 3.5%
Community Dev
4,672,314
3,498,530
2,870,673
3,066,304
3,374,793
(123,736)
72.2%
308,489 10.1%
Municipal Court
1,741,340
1,306,005
905,547
1,148,351
1,194,503
(111,502)
68.6%
46,152 4.0%
Police Department
22,746,448
17,034,293
13,269,954
13,783,111
15,559,019
(1,475,274)
68.4%
1,775,907 12.9%
Fire Department
14,790,120
11,264,770
10,124,717
10,788,292
11,486,993
222,223
77.7%
698,700 6.5%
PW Dept/Street Maint
7,574,988
6,047,440
5,074,768
5,296,669
5,407,255
(640,185)
71.4%
110,586 2.1%
Subtotal
69,067,388
52,319,897
42,557,026
45,388,431
49,899,764
(2,420,132)
72.2%
4,511,333 9.9%
Non Departmental
6,688,881
4,915,723
3,793,874
7,588,145
4,540,861
(374,862)
67.9%
(3,047,284) -40.2%
Total Expenditures
75,756,269
57,235,620
46,350,900
52,976,577
54,440,625
(2,794,995)
71.9%
1,464,048 2.8%
% of Year 75.0%
Overall General Fund departmental costs increased by 10% over the same period last year. The
increases in expenditures were identified ahead of time and budgeted for.
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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 September 30, 2023.
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
0
■ Actual Expenditures ■ Allocated Budget
5,000 10,000 15,000 20,000
Thousands
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.
Allocated Budget
Capital Outlay is the only category that is over 75% for the year. The overage is with Machinery
& Equipment within TIS. Specifically, an invoice for $1,077,831 payable to Carahsoft Technology
Corp. for the installation of a custom 4G turnkey private wireless network.
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INFORMATIONAL MEMO
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% Expended
The end of September represents the completion of 75% of the year. Services and Capital Outlay
are the only expenditure categories that exceeded 75%. Utilities is reported at 87% expended.
However, Utilities is below their allocated budget and in line with the prior year's spending.
Repairs & Maintenance Svs. is slightly above % Expended, coming in at 77%. Repairs & Maint.
Svs. is well below the prior year's spending but slightly above their allocated budget. PD (42%)
and PW (29%) make up the lion share of the Repairs & Maintenance Svcs. expenditures. The
increase in PD is related to Radios/Telemetry maintenance. The increase in PW is Non -Capital
Improvements. Specifically, Underground installation paid to City of Seattle ($222k). Machinery
& Equipment is Carahsoft Technology Corp. for the installation of a custom 4G turnkey private
wireless network.
$ Change 2022/2023
Professional Services has been continuously reported as the Fire RFA agreement. Professional
Development is below the allocated budget and below the % Expended. The higher amount
compared to the prior year is 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 is the PD software & maintenance agreement with the vendor Spillman. Machinery &
Equipment is the infrastructure expenditures associated with the 4G turnkey private wireless
network 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 Sept 30, 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
19,340,262
20,852,627
22,317,753
17,243,703
(2,096,559)
66.9%
(5,074,051)
(22.7%)
Extra Labor
769,106
651,741
133,207
341,367
482,846
(168,894)
62.8%
141,480
41.4%
Overtime
755,184
562,083
1,657,357
1,912,736
1,093,611
531,528
144.8%
(819,125)
(42.8%)
Holiday Pay
250,000
104,300
78,815
88,723
107,875
3,575
43.1%
19,152
21.6%
FICA
2,110,086
1,582,565
1,325,755
1,443,877
1,422,672
(159,893)
67.4%
(21,205)
(1.5%)
Pension-LEOFF
635,410
495,058
720,983
765,292
477,000
(18,058)
75.1%
(288,292)
(37.7%)
Pension-PERS/PSERS
1,744,919
1,308,689
1,172,061
1,092,200
1,099,861
(208,828)
63.0%
7,660
0.7%
Industrial Insurance
586,183
439,638
686,508
559,943
311,315
(128,323)
53.1%
(248,628)
(44.4%)
Medical & Dental
5,748,432
4,311,324
5,178,089
5,489,148
4,019,917
(291,407)
69.9%
(1,469,230)
(26.8%)
Unemployment
0
0
36,827
37,205
2,076
2,076
-
(35,130)
(94.4%)
Uniform/Clothing
33,290
26,717
2,573
1,511
1,814
(24,904)
5.4%
302
20.0%
Total Salaries & Benefits
38,419,627
28,822,376
31,844,802
34,049,755
26,262,689
(2,559,687)
68.4%
(7,787,066)
(22.9%)
Supplies
678,334
501,378
399,602
229,057
308,154
(193,224)
45.4%
$79,098
34.5%
Repairs & Maint Supplies
450,010
335,997
157,041
224,509
280,052
(55,945)
62.2%
$55,543
24.7%
Resale Supplies
2,500
1,900
0
141
0
(1,900)
-
($141)
-
Small Tools
213,203
161,153
37,736
44,898
62,264
(98,888)
29.2%
$17,366
38.7%
Technology Supplies
110,798
83,098
34,674
20,649
270,859
187,761
244.5%
$250,210
1,211.7%
Fleet Supplies
7,000
5,250
2,417
4,781
4,758
(492)
68.0%
($23)
(0.5%)
Total Supplies
1,461,845
1,088,776
631,470
524,034
926,089
(162,688)
63.4%
$402,054
76.7%
Professional Services
21,798,537
16,799,367
5,090,536
5,109,905
16,742,653
(56,714)
76.8%
$11,632,748
227.7%
Communications
440,528
324,129
319,957
292,203
328,380
4,252
74.5%
$36,178
12.4%
Professional Dev
570,359
422,073
289,845
245,211
320,772
(101,301)
56.2%
$75,561
30.8%
Advertising
66,300
49,700
8,159
9,723
25,542
(24,158)
38.5%
$15,819
162.7%
Rentals
1,298,059
976,170
358,384
254,397
898,633
(77,536)
69.2%
$644,236
253.2%
Technology Services
1,031,264
762,331
405,636
479,498
706,695
(55,635)
68.5%
$227,198
47.4%
Utilities
2,244,354
1,992,152
1,941,426
1,991,071
1,969,916
(22,235)
87.8%
($21,155)
(1.1%)
Repairs & Maint Sys.
1,286,418
964,187
1,491,134
1,657,097
994,576
30,389
77.3%
($662,521)
(40.0%)
Miscellaneous
1,012,899
765,739
99,493
486,393
378,860
(386,880)
37.4%
($107,533)
(22.1%)
Total Services
29,748,719
23,055,846
10,004,570
10,525,497
22,366,027
(689,819)
75.2%
11,840,530
112.5%
Capital Outlay -Land
0
0
0
0
0
0
-
0
-
Other Improvements
0
0
0
0
0
0
-
0
-
Machinery & Equipment
420,000
90,000
76,184
289,145
1,082,062
992,062
257.6%
792,917
274.2%
Construction Projects
0
0
0
0
0
Total Capital Outlay
420,000
90,000
76,184
289,145
1,082,062
992,062
257.6%
792,917
274.2%
Transfers Out
5,706,078
4,178,621
3,793,874
7,588,145
3,803,759
(1,902,319)
66.7%
(3,784,386)
(49.9%)
Total Non Operating Expense
5,706,078
4,178,621
3,793,874
7,588,145
3,803,759
(1,902,319)
66.7%
(3,784,386)
(49.9%)
Total Expenditures
75,756,269
57,235,620
46,350,900
52,976,577
54,440,626
(4,322,451)
71.9%
1,464,049
2.8%
%of Year
75.0%
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