HomeMy WebLinkAboutFIN 2024-04-22 Item 1E - Budget - Monthly General Fund Expenditure Update: March 2024City of Tukwila
Thomas McLeod, Mayor
Finance Department - Vicky Carlsen, Director
INFORMATIONAL MEMORANDUM
TO: Finance & Governance Committee
CC: Mayor McLeod
FROM: Vicky Carlsen, Finance Director
BY: Tony Cullerton, Deputy Finance Director
DATE: April 22, 2024
SUBJECT: March 2024 General Fund Departmental Budget-to-Actuals Report
SUMMARY
The purpose of the March 2024 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 March
2024 report is based on financial data available as of April 9, 2024, for the period ending March
31, 2024.
Expenditures
General Fund departmental expenditures totaled $18,424,324 million through March, which is
$2.5 million below the allocated budget of $20,938,952 million. Department 20, which transfers
funds to other funds, reported $1,148,595 in activity for the month. In total the General Fund
activity as of the end of March was $19,572,919 million, which is below the allocated budget by
$2.6 million. However, due to ongoing labor negotiations, the $2.6 million dollars under budget
does not represent savings.
Allocated Budget
As of the end of March, all departments except Fire are under their allocated budgets. The
increases are in Contracted Services and the Risk Management program. We first reported
these increases in last month's report. The Contract for Services payment in Feb 2024 was
$170,879 higher than the 2023 Feb payment. Risk Management Program increased $216,740
over the prior year.
% Expended
The end of March represents 25% of the year completed. Three departments have spent over
25% of their annual budget. This is usually a result of large one-time payments that are due in
the first quarter of the year. Finance, Fire and Public Works each reported expenditures greater
than 25% of the year. Finance reported 32.6% spending of their total budget at 25% of the year.
Fire reported 27.4%, and PW/Streets Maint reported 32.2%, at 25% of the year. The increases
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INFORMATIONAL MEMO
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Page 2
are all in the Risk Management Program. This is a reoccurring theme that we have reported
previously.
2024 Compared to 2023
When comparing the current year's spending to the previous year's spending, Finance and Fire
both reported large increases over the prior year. These increases have been previously
explained as increases to the Risk Management Program.
Departmental Variances
Year to Date Department Expenditures Through March 2024:
BUDGET
ACTUAL
Allocated Budget
%
2024
2024
2022
2023
2024
vs Actual
Expender`
$ Change % Change
DEPARTMENT
Annual
Allocated
OVER/(UNDER)
2023/2024
City Council
393,067
98,267
83,193
96,072
83,626
(14,640)
21.3%
(12,446)
-13.0%
Mayor's Office
2,405,513
648,318
482,450
608,658
520,789
(127,529)
21.6%
(87,868)
-14.4%
Administrative Services
5,621,624
1,488,093
988,668
1,166,090
1,188,109
(299,984)
21.1%
22,020
1.9%
Finance Department
4,625,307
1,674,332
1,013,642
1,067,540
1,507,542
(166,789)
32.6%
440,003
41.2%
Rec Dept / Parks Maint
5,808,439
1,568,547
1,090,832
1,207,525
1,140,068
(428,479)
19.6%
(67,457)
-5.6%
Community Dev
5,063,237
1,265,809
1,075,552
1,022,598
934,759
(331,050)
18.5%
(87,839)
-8.6%
Municipal Court
1,859,399
464,850
371,603
401,318
418,229
(46,620)
22.5%
16,911
4.2%
Police Department
24,212,875
6,411,954
4,386,444
5,485,672
5,625,894
(786,060)
23.2%
140,222
2.6%
Fire Department
15,605,441
4,138,551
3,590,156
4,003,969
4,271,387
132,836
27.4%
267,418
6.7%
PW Dept / Street Maint
8,002,142
3,180,231
2,504,742
2,666,068
2,733,918
(446,312)
34.2%
67,850
2.5%
Subtotal
73,597,044
20,938,952
15,587,281
17,725,510
18,424,324
(2,514,628)
25.0%
698,814
3.9%
Non Departmental
5,865,345
1,226,586
1,342,690
1,508,158
1,148,595
(77,991)
19.6%
(359,563)
N/A
Total Expenditures
79,462,388
22,165,538
16,929,971
19,233,668
19,572,919
(2,592,619)
24.6%
339,251
1.8%
% of Year 25.0%
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. To provide an enhanced level of reporting,
additional information is being provided for activity by category 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
All Category totals are within allocated budget.
Expended
Two categories (Services and Capital) reported expenditures greater than 25%. Services
reflected several categories greater than 25%. Professional Services reported 31.7%. This is
a combination of programs from a few different departments.
• Human Services entered into a joint contract with the City of Renton.
• Finance previously reported the increase to the Risk Management Program which falls
under the category of Professional Services.
Phone: 206-433-1800 • Email: Mayor@TukwilaWA.gov • Website: TukwilaWA.gov
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INFORMATIONAL MEMO
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• The Fire contract with the Regional Fire Authority is the other contract that attributed to
the increase in Professional Services.
Professional Development reported 38.9% for the quarter but the total increase was less than
$35k. This is a return to onsite training. Examples are travel & training costs, membership fees,
and Police mandatory trainings. Technology Services is reporting 27.4%. Technology Services
is below allocated budget and is currently spending less than in the same period last year. These
costs pertain to the Projects & Capital Improvement Management Program expenditures.
Utilities reflected 58.2% total expenditures at 25% of the year. This number may seem high, but
Utilities are under allocated budget and total spending is only 2.8% higher than the same period
last year. The increase is a result of slightly higher usage in the Pothole & Litter Control
Program.
Repairs and Maint. Svs. was a category that was asked about in the prior month. The majority
of these expenditures are with the Facility Management & Improvement Program. A few
examples are listed below:
• Door replacement $19,308
• Bldg 811 (Community Center) Roof repair $8,768
• Bldg 811 (Community Center) Boiler Repair $2,461
• Bldg 141 (Justice Center) HVAC Repair $11,402
• Bay Door Repair $5,148
Within Capital, Machinery & Equipment finished the quarter slightly higher, at 29.9%. The slight
increase over 25% is previously budgeted expenditures to the Projects and Capital
Improvement Management Program. These are the costs previously explained as capital
software milestone payments and the purchase to replace an outdated folding machine.
$ Change 2023/2024
When comparing changes in spending between 2023 and 2024, Professional Services within
the Services category was the only category that reported a significant increase over the prior
year. We have previously reported the increase are attributed to Contracted Services and the
Risk Management Program.
Phone: 206-433-1800 • Email: Mayor@TukwilaWA.gov • Website: TukwilaWA.gov
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INFORMATIONAL MEMO
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General Fund
City of Tukwila
General Fund Expenditures
Year -to -Date as of Mar 31, 2024
I BUDGET
ACTUAL
COMPARISON OF RESULTS
2023
Annual
2023
Allocated
2021
2022
2023
Actual Budget
vs Allocated
OVER/(UNDER)
%
Expended
Change
$2023/2024
2023/2024
Salaries
28,083,897
7,020,974
7,354,440
5,768,477
5,254,472
(1,766,502)
18.7%
(514,005)
(8.9%)
Extra Labor
794,977
198,744
66,623
85,173
97,584
(101,160)
12.3%
12,411
14.6%
Overtime
797,180
199,295
623,955
395,104
362,735
163,439
45.5%
(32,369)
(8.2%)
Holiday Pay
250,000
62,500
7,379
1,935
9,236
(53,264)
3.7%
7,300
N/A
FICA
2,299,308
574,827
468,297
471,530
432,083
(142,744)
18.8%
(39,447)
(8.4%)
Pension-LEOFF
690,494
154,124
222,705
128,764
122,586
(31,538)
17.8%
(6,178)
(4.8%)
Pension-PERS/PSERS
1,877,476
469,369
361,482
381,460
304,739
(164,630)
16.2%
(76,721)
(20.1%)
Industrial Insurance
616,066
154,016
170,432
98,829
89,908
(64,109)
14.6%
(8,921)
(9.0%)
Medical & Dental
5,818,916
1,454,729
1,842,989
1,342,590
1,477,017
22,289
25.4%
134,427
10.0%
Unemployment
0
0
168
0
0
0
-
0
N/A
Uniform/Clothing
33,504
8,376
110
470
1,072
(7,304)
3.2%
602
N/A
Total Salaries & Benefits
41,261,818
10,296,953
11,118,580
8,674,331
8,151,432
(2,145,521)
19.8%
(522,899)
(6.0%)
Supplies
640,401
160,100
34,575
67,836
100,466
(59,634)
15.7%
$32,630
48.1%
Repairs & Maint Supplies
420,705
105,176
41,810
57,508
85,394
(19,782)
20.3%
$27,887
48.5%
Resale Supplies
2,580
645
0
0
0
(645)
-
$0
-
Small Tools
228,078
57,020
6,035
21,421
34,337
(22,682)
15.1%
$12,917
60.3%
Technology Supplies
112,364
28,091
8,853
2,764
18,874
(9,217)
16.8%
$16,109
582.7%
Fleet Supplies
7,260
1,815
939
1,004
3,051
1,236
42.0%
$2,047
203.9%
Total Supplies
1,411,387
352,847
92,213
150,533
242,123
(110,724)
17.2%
$91,590
60.8%
Professional Services
23,292,740
7,283,933
1,933,542
6,531,930
7,378,682
94,749
31.7%
$846,752
13.0%
Communications
468,177
117,044
68,708
71,665
105,612
(11,432)
22.6%
$33,947
47.4%
Professional Dev
532,851
179,022
119,222
175,169
207,104
28,083
38.9%
$31,936
18.2%
Advertising
66,716
16,679
186
1,750
9,754
(6,925)
14.6%
$8,004
N/A
Rentals
319,003
79,751
36,349
261,690
25,083
(54,668)
7.9%
($236,606)
(90.4%)
Technology Services
1,081,907
352,164
271,934
355,823
296,138
(56,027)
27.4%
($59,686)
(16.8%)
Utilities
2,387,484
1,516,818
1,291,759
1,351,216
1,389,654
(127,164)
58.2%
$38,438
2.8%
Repairs & Maint Svs.
1,483,739
370,935
498,533
300,744
411,425
40,490
27.7%
$110,681
36.8%
Miscellaneous
701,220
175,305
106,757
96,361
52,932
(122,373)
7.5%
($43,428)
(45.1%)
Total Services
30,333,839
10,091,651
4,326,989
9,146,347
9,876,385
(215,266)
32.6%
730,038
8.0%
Capital Outlay -Land
0
0
0
0
0
0
-
0
-
Other Improvements
0
0
0
0
0
0
-
0
-
Machinery & Equipment
590,000
197,500
49,499
0
176,392
(21,108)
29.9%
176,392
N/A
Construction Projects
0
0
0
0
0
Total Capital Outlay
590,000
197,500
49,499
0
176,392
(21,108)
29.9%
176,392
N/A
Transfers Out
5,865,345
1,226,586
1,342,690
1,262,457
1,126,586
(100,000)
19.2%
(135,871)
N/A
Total Non Operating Expen.
5,865,345
1,226,586
1,342,690
1,262,457
1,126,586
(100,000)
19.2%
(135,871)
N/A
Total Expenditures
79,462,389
22,165,538
16,929,971
19,233,668
19,572,918
(2,592,620)
24.6%
339,250
1.8%
% of Year
25.0%
Phone: 206-433-1800 • Email: Mayor@TukwilaWA.gov • Website: TukwilaWA.gov
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February 26, 2024
Page 5
Riverton Park United Methodist Church Response (RPUMC)
Total costs to date are $240,964. This is an increase of approximately $20,000 from last month's
report. These expenditures are a combination of consulting services/contracts, employee time,
and services/supplies.
Total Costs (Snapshot)
SNAPSHOT
Object 2023 $ 2024 $ Total
Consulting/Contracts 107,598 15,000 122,598 51%
Salaries/Benefits 55,494 45,864 101,358 42%
Services 0 14,476 14,476 6%
Supplies 0 2,533 2,533 1%
Subtotal 163,092 77,872 240,964 100%
Projected Costs 610,192
Subtotal 610,192
Grand Total 851,156
The City has entered into four contracts for service. The total contract amount is currently
$192,948. Of that total, $122,598 has been spent, leaving a remaining encumbered amount of
$70,350.
Phone: 206-433-1800 • Email: Mayor@TukwilaWA.gov • Website: TukwilaWA.gov
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February 26, 2024
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CONTRACTS
#1 Fencing (Contract)
Initial Contract Amount 15,000
Change Orders 5,000
Total Contract Amount 20,000
Amount Invoiced 18,734
Amount Remaining 1,266
#2 1-2 Strategies (Consultant)
Initial Contract Amount 39,000
Change Orders 61,000
Total Contract Amount 100,000
Amount Invoiced 77,898
Amount Remaining 22,102
#3 Brad Harwood Communications (Consultant)
Initial Contract Amount 60,000
Change Orders 0
Total Contract Amount 60,000
Amount Invoiced 25,966
Amount Remaining 34,034
#4 Cascadia Cleaning & Removal (Contract)
Initial Contract Amount 12,948
Change Orders 0
Total Contract Amount 12,948
Amount Invoiced 0
Amount Remaining 12,948
Consultant/Contracts Summary
Initial Contract Amount 126,948
Change Orders 66,000
Total Contract Amount 192,948
Amount Invoiced 122,598
Amount Remaining - Encumbered 70,350
TOTAL CONTRACT COSTS 122,598
Encumbrances 70,350
CONTRACT GRAND TOTAL 192,948
Phone: 206-433-1800 • Email: Mayor@TukwilaWA.gov • Website: TukwilaWA.gov
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INFORMATIONAL MEMO
February 26, 2024
Page 7
Several departments within the City are dedicating staff time to the RPUMC project. Below is a
breakdown at the department level.
Cost by Department
Department 2023 $ 2024 $ Total
Admin Svcs -Administration 123 140 263
City Council 587 352 939
Comm Dev Administration 6,140 5,110 11,250
Community Service & Engagement 2,724 607 3,331
Economic Development 4,009 523 4,531
Emergency Mgmt. 7,317 1,004 8,321
Finance Department 100 1,598 1,698
Golf Course Operations 0 36 36
Mayor's Office Administration 4,240 4,080 8,319
Non -Dept General Government 107,598 32,008 139,606
Park Maintenance 0 806 806
PD Recruiting & Hiring 61 0 61
Police Dept Administration 8,740 9,506 18,246
Recreation Dept -Administration 21,454 21,581 43,034
Tourism -Basic Operations 0 523 523
Total 163,092 77,872 240,964
Phone: 206-433-1800 • Email: Mayor@TukwilaWA.gov • Website: TukwilaWA.gov
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INFORMATIONAL MEMO
February 26, 2024
Page 8
Projections
Looking ahead we anticipate the following additional costs.
6 Month Projections (Mar - Aug)
Consulting/Contracts
Future Encumbrances 70,350
Durable Tenting
Initial setup + 28 days 0
Four months lease ($37,265k/Mo.) 150,423
Demobilization + 28 days 50,226
Misc expenditures (6 Mo.) 159,814
Estimated Total 360,463
Salaries/Benefits
Staff Time (6 Mo.) 108,624
Services
Miscellaneous 2,000
Pending Invoices 68,755
Total Projections 610,192
Current Incurred Expenditures 240,964
Ex . ected Total Costs 851,156
Phone: 206-433-1800 • Email: Mayor@TukwilaWA.gov • Website: TukwilaWA.gov
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