HomeMy WebLinkAboutFIN 2023-12-11 Item 1A - Budget - October 2023 Monthly General Fund UpdateCity of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Finance & Governance Committee
FROM: Tony Cullerton, Deputy Finance Director
CC: Mayor Ekberg
DATE: December 11, 2023
SUBJECT: October 2023 General Fund Departmental Budget-to-Actuals Report
Summary
The purpose of the October 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 October
2023 report is based on financial data available as of November 29, 2023, for the period ending
October 31, 2023.
Expenditures
General Fund departmental expenditures totaled $53.7 million through October, which is $3.2
million below the allocated budget of $56.9 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 October was $58.2
million, which is below the allocated budget by $3.6 million. However, due to ongoing labor
negotiations, the $3.6 million dollars under budget does not represent savings.
Allocated Budget
As of the end of October, 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 which 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
When comparing YTD spending to the percent of year completed (83.3%), only Administrative
Services finished the month above 83.3%. Administrative Services is a result of the Private LTE
project.
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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, 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 $357,410
(10%). However, the department is currently under budget, both Allocated and % Expended.
Police is significantly under their allocated budget and finished the month at 74.6% at 83.3% of
the year. However, because they were $1.8 million (11.7%) 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.
Departmental Variances
Year to Date Department Expenditures Through October 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
314,824
278,036
292,257
301,496
(13,327)
78.3%
9,239 3.2%
Mayor's Office
2,502,666
2,100,000
1,640,318
1,716,385
1,788,814
(311,186)
71.5%
72,428 4.2%
Administrative Services
5,676,491
4,613,933
3,895,061
3,803,429
5,169,471
555,538
91.1%
1,366,043 35.9%
Finance Department
3,868,642
3,388,823
2,158,329
2,661,608
2,689,475
(699,348)
69.5%
27,867 1.0%
Rec Dept / Parks Maint
5,109,490
4,347,889
3,478,186
4,038,691
4,205,097
(142,793)
82.3%
166,406 4.1%
Community Dev
4,672,314
3,893,588
3,177,659
3,437,364
3,794,774
(98,814)
81.2%
357,410 10.4%
Municipal Court
1,741,340
1,451,117
1,006,290
1,290,231
1,332,371
(118,745)
76.5%
42,140 3.3%
Police Department
22,746,448
18,948,970
14,653,857
15,194,455
16,965,474
(1,983,496)
74.6%
1,771,019 11.7%
Fire Department
14,790,120
11,285,245
11,314,043
12,016,731
11,505,258
220,013
77.8%
(511,473) -4.3%
PW Dept / Street Maint
7,574,988
6,556,623
5,462,206
5,817,383
5,917,064
(639,559)
78.1%
99,680 1.7%
Subtotal
69,067,388
56,901,011
47,063,983
50,268,535
53,669,293
(3,231,718)
77.7%
3,400,758 6.8%
Non Departmental
6,688,881
4,915,723
3,793,874
7,588,145
4,547,925
(367,799)
68.0%
(3,040,220) -40.1%
Total Expenditures
75,756,269
61,816,735
50,857,857
57,856,680
58,217,218
(3,599,517)
76.8%
360,538 0.6%
%of Year 83.3%
General Fund departmental costs increased by 6.8% 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 Bar graph below displays Year to Date Department Expenditures Compared to Allocated
Budget as of October 31, 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
5,000 10,000
■ Actual Expenditures ■ Allocated Budget
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 83% for the year. The overage is with Machinery
& Equipment within TIS. Specifically, an invoice 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 October represents the completion of 83% of the year. Capital Outlay is the only
expenditure category that exceeded 83%. The Machinery & Equipment overage is Carahsoft
Technology Corp. for the installation of a custom 4G turnkey private wireless network.
$ Change 2022/2023
The increase in Repairs & Maintenance Supplies is primarily shared between PD, PW, and Parks
Maintenance. Costs are attributable to an increase in maintenance supplies across the board.
The increase in Tech Supplies is the purchase of Chromebooks for the Private LTE grant/project.
Professional Services increase is the Fire RFA agreement. In prior years, this expenditure was
reported in Salaries & Benefits. 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 increase is the PD software & maintenance
agreement with the vendor Spillman. Machinery & Equipment increase in the infrastructure
expenditures is 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 Oct 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
21,489,180
23,283,171
24,884,032
19,153,934
(2,335,246)
74.3%
(5,730,098)
(23.0%)
Extra Labor
769,106
695,019
160,032
363,712
556,135
(138,885)
72.3%
192,423
52.9%
Overtime
755,184
626,405
1,860,224
2,118,316
1,207,578
581,173
159.9%
(910,739)
(43.0%)
Holiday Pay
250,000
106,204
82,875
90,234
109,042
2,838
43.6%
18,808
20.8%
FICA
2,110,086
1,758,405
1,476,901
1,597,671
1,570,449
(187,956)
74.4%
(27,222)
(1.7%)
Pension-LEOFF
635,410
541,842
793,828
842,652
521,255
(20,586)
82.0%
(321,397)
(38.1%)
Pension-PERS/PSERS
1,744,919
1,454,099
1,285,890
1,217,009
1,215,075
(239,025)
69.6%
(1,935)
(0.2%)
Industrial Insurance
586,183
488,486
755,882
625,513
347,726
(140,760)
59.3%
(277,787)
(44.4%)
Medical & Dental
5,748,432
4,790,360
5,696,110
6,096,436
4,462,707
(327,653)
77.6%
(1,633,729)
(26.8%)
Unemployment
0
0
36,827
37,205
13,641
13,641
-
(23,565)
(63.3%)
Uniform/Clothing
33,290
28,908
2,573
2,422
2,302
(26,606)
6.9%
(120)
(4.9%)
Total Salaries & Benefits
38,419,627
31,978,909
35,434,313
37,875,203
29,159,843
(2,819,066)
75.9%
(8,715,360)
(23.0%)
Supplies
678,334
557,623
471,923
344,252
359,360
(198,263)
53.0%
$15,107
4.4%
Repairs & Maint Supplies
450,010
374,343
181,415
270,417
331,633
(42,710)
73.7%
$61,216
22.6%
Resale Supplies
2,500
2,100
0
141
0
(2,100)
-
($141)
-
Small Tools
213,203
178,170
42,400
59,740
87,647
(90,522)
41.1%
$27,908
46.7%
Technology Supplies
110,798
92,331
63,746
39,883
273,707
181,376
247.0%
$233,824
586.3%
Fleet Supplies
7,000
5,833
2,534
5,668
6,514
681
93.1%
$847
14.9%
Total Supplies
1,461,845
1,210,400
762,017
720,100
1,058,862
(151,538)
72.4%
$338,761
47.0%
Professional Services
21,798,537
17,369,350
5,393,783
5,365,387
17,117,516
(251,834)
78.5%
$11,752,129
219.0%
Communications
440,528
362,927
368,383
375,030
341,455
(21,472)
77.5%
($33,575)
(9.0%)
Professional Dev
570,359
470,787
303,367
299,887
350,684
(120,103)
61.5%
$50,797
16.9%
Advertising
66,300
54,517
8,986
19,023
38,157
(16,360)
57.6%
$19,134
100.6%
Rentals
1,298,059
1,002,566
372,433
291,305
910,839
(91,727)
70.2%
$619,534
212.7%
Technology Services
1,031,264
793,126
504,891
529,250
745,590
(47,536)
72.3%
$216,340
40.9%
Utilities
2,244,354
2,079,459
2,011,543
2,101,153
2,051,250
(28,210)
91.4%
($49,903)
(2.4%)
Repairs & Maint Sys.
1,286,418
1,070,597
1,679,061
1,881,758
1,143,765
73,168
88.9%
($737,993)
(39.2%)
Miscellaneous
1,012,899
847,976
124,147
521,293
406,373
(441,603)
40.1%
($114,919)
(22.0%)
Total Services
29,748,719
24,051,305
10,766,595
11,384,086
23,105,629
(945,675)
77.7%
11,721,543
103.0%
Capital Outlay -Land
0
0
0
0
0
0
-
0
-
Other Improvements
0
0
0
0
0
0
-
0
-
Machinery & Equipment
420,000
397,500
101,058
289,145
1,082,062
684,562
257.6%
792,917
274.2%
Construction Projects
0
0
0
0
0
Total Capital Outlay
420,000
397,500
101,058
289,145
1,082,062
684,562
257.6%
792,917
274.2%
Transfers Out
5,706,078
4,178,621
3,793,874
7,588,145
3,810,823
(1,895,255)
66.8%
(3,777,323)
(49.8%)
Total Non Operating Expense
5,706,078
4,178,621
3,793,874
7,588,145
3,810,823
(1,895,255)
66.8%
(3,777,323)
(49.8%)
Total Expenditures
75,756,269
61,816,735
50,857,857
57,856,680
58,217,218
(5,126,974)
76.8%
360,538
0.6%
% of Year
83.3%
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