HomeMy WebLinkAboutFIN 2024-06-24 Item 1D - Budget - Monthly General Fund Expenditure Update (May 2024)1
City of Tukwila Tom McLeod, Mayor
Finance Department
INFORMATIONAL MEMORANDUM
TO: Finance & Governance Committee
CC: Mayor McLeod
FROM: Tony Cullerton, Interim Finance Director
DATE: June 24, 2024
SUBJECT: May 2024 General Fund Departmental Budget-to-Actuals Report
SUMMARY
The May 2024 General Fund Financial Report provides the City Council with a comprehensive overview of
departmental expenditures and highlights significant financial items. This report is a high-level summary of
the departmental financial performance based on data available as of June 7, 2024, for the period ending
May 31, 2024.
Expenditures
General Fund departmental expenditures were $31 million through May, which is $2.6 million under the
allocated budget of $33.7 million. Department 20, responsible for fund transfers, reported $1.4 million in
year-to-date activity. Overall, the General Fund activity as of the end of May was $32.4 million, which is $2.4
million under budget.
Allocated Budget
As of the end of May, the Fire Department and Non-Departmental were over their allocated budgets. The
Fire Department's overages are attributed to Contracted Services. Non-Departmental overages are
primarily due to debt payment transfers, with $1.2 million allocated for debt payments. The $189,197 over
budget is due to costs associated with Asylee expenditures.
% Expended
The end of May marks 41.7% of the year completed. Three departments have spent over 41% of their
annual budget. The Finance Department's increase is due to previously budgeted milestone payments for
the Enterprise Resource Planning (ERP) system. The Fire Department's increase is related to contracted
services. The Public Works/Street Maintenance Department's increased costs are for street lighting
repairs and roadway repair supplies.
2024 Compared to 2023
When comparing expenditures to the previous year, several departments reported increased spending over
the same period last year. All increases were previously approved and budgeted. Administrative Services
saw an increase due to higher Attorney Services and HR Recruitment costs. The Finance Department's
increase is related to the implementation phase 2 payment for the Finance Enterprise system. The
Municipal Court's increase in salaries/benefits is due to filling a vacant position and adding an additional
full-time equivalent (FTE) for photo enforcement. The Police Department reported a $629k increase over
25
2
the same period last year, mainly due to higher fleet maintenance costs and increased insurance liability.
The Fire Department's higher expenditures are due to the RFA contract. The Public Works
Department/Street Maintenance incurred increases in street lighting repair and roadway maintenance.
Departmental Variances
Year to Date Department Expenditures Through May 2024:
General Fund by Category
The City adopts a biennial budget by fund, as mandated by ordinance. This level of reporting is essential for
external authoritative oversight, such as the Washington State Auditor’s office. It is also utilized for debt
issuance and by other stakeholders. For managerial reporting and internal use, the City reports activity at
the departmental level, providing detailed information to support decision-making within the City and by
those charged with governance.
Allocated Budget
All category totals, except for Services, are within budget. Within Services, Professional Services and
Repairs and Maintenance Services have exceeded their allocated budgets. The increase in Professional
Services results from several departmental programs:
• Human Services entered into a joint contract with the City of Renton.
• Finance reported an increase due to the Risk Management Program, classified under Professional
Services.
• The Fire contract with the Regional Fire Authority also contributed to the rise in Professional Services
costs.
• The increase in Repairs and Maintenance is attributed to the Facility Management and Improvement
Program.
Allocated Budget %
2024 2024 2022 2023 2024 vs Actual Expended % Change$ Change % Change
DEPARTMENT Annual Allocated OVER/(UNDER)
City Council 393,067 163,778 143,514 155,690 155,289 (8,489) 39.5%(401) -0.3%
Mayor's Office 2,405,513 1,035,824 789,991 952,219 897,529 (138,295) 37.3% (54,690) -5.7%
Administrative Services 5,621,624 2,369,906 1,843,662 1,974,220 2,156,466 (213,440) 38.4% 182,246 9.2%
Finance Department 4,625,307 2,352,995 1,389,101 1,448,069 2,029,534 (323,461) 43.9% 581,464 40.2%
Rec Dept / Parks Maint 5,808,439 2,510,745 1,796,023 1,961,584 2,027,092 (483,653) 34.9%65,507 3.3%
Community Dev 5,063,237 2,109,682 1,754,964 1,801,921 1,740,070 (369,612) 34.4% (61,851) -3.4%
Municipal Court 1,859,399 774,750 636,495 658,813 750,520 (24,230) 40.4%91,707 13.9%
Police Department 24,212,875 10,367,714 7,310,190 8,701,483 9,330,729 (1,036,985) 38.5% 629,246 7.2%
Fire Department 15,605,441 7,733,231 6,237,246 7,480,438 8,181,655 448,424 52.4% 701,217 9.4%
PW Dept / Street Maint 8,002,142 4,251,767 3,528,067 3,653,615 3,764,088 (487,679) 47.0% 110,473 3.0%
Subtotal 73,597,044 33,670,390 25,429,254 28,788,052 31,032,972 (2,637,419) 42.2%2,244,920 7.8%
Non Departmental 5,865,345 1,226,586 1,342,690 1,508,158 1,415,783 189,197 24.1% (92,374) N/A
Total Expenditures 79,462,388 34,896,977 26,771,944 30,296,209 32,448,755 (2,448,221) 40.8%2,152,546 7.1%
% of Year 41.7%
2020/2021 2023/2024
BUDGET ACTUAL
26
3
% Expended
Professional Services increase has been explained in the Allocated Budget section. Professional
Development reported 49% spending. This is a return to onsite training. Examples are travel & training
costs, membership fees, and Police mandatory trainings. Utilities reflected 65.2% total expenditures at 42%
of the year. This number may seem high, but Utilities are under allocated budget and total spending is 3.0%
lower than the same period last year. Repairs and Maint. Svs. was a category that was asked about in
prior months. 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
$ Change 2023 / 2024
When comparing spending between 2023 and 2024, increases were observed in the categories of
Professional Services, Professional Development, and Repairs and Maintenance Services. These increases
have been previously identified and thoroughly explained.
27
4
General Fund
City of Tukwila
General Fund Expenditures
Actual Budget %
2023 2023 2021 2022 2023 vs Allocated Expended
Annual Allocated OVER/(UNDER) $ 2023/2024 %
2023/2024
Salaries 28,083,897 11,701,624 12,466,247 9,571,301 9,693,070 (2,008,553)34.5%121,769 1.3%
Extra Labor 794,977 331,240 116,135 144,394 198,843 (132,398)25.0%54,448 37.7%
Overtime 797,180 332,159 1,083,985 669,609 634,500 302,341 79.6%(35,109)(5.2%)
Holiday Pay 250,000 104,167 8,646 3,759 16,756 (87,411)6.7%12,997 N/A
FICA 2,299,308 958,045 797,301 784,603 795,671 (162,374)34.6%11,067 1.4%
Pension-LEOFF 690,494 256,873 461,647 302,422 224,131 (32,741)32.5%(78,291)(25.9%)
Pension-PERS/PSERS 1,877,476 782,282 601,959 633,078 569,449 (212,833)30.3%(63,629)(10.1%)
Industrial Insurance 616,066 256,694 297,354 166,456 166,886 (89,808)27.1%430 0.3%
Medical & Dental 5,818,916 2,424,548 3,068,453 2,236,181 2,455,172 30,624 42.2%218,991 9.8%
Unemployment 0 0 15,108 0 8,957 8,957 -8,957 N/A
Uniform/Clothing 33,504 13,960 840 814 1,350 (12,610)4.0%537 N/A
Total Salaries & Benefits 41,261,818 17,161,590 18,917,675 14,512,617 14,764,784 (2,396,806)35.8%252,167 1.7%
Supplies 640,401 266,834 108,737 142,756 137,776 (129,057)21.5%($4,980)(3.5%)
Repairs & Maint Supplies 420,705 175,294 148,348 142,684 182,268 6,974 43.3%$39,584 27.7%
Resale Supplies 2,580 1,075 93 0 413 (662)16.0%$413 -
Small Tools 228,078 95,033 15,233 37,136 64,523 (30,510)28.3%$27,387 73.7%
Technology Supplies 112,364 46,818 15,884 27,185 22,577 (24,241)20.1%($4,608)(17.0%)
Fleet Supplies 7,260 3,025 1,928 2,625 3,504 479 48.3%$880 33.5%
Total Supplies 1,411,387 588,078 290,223 352,386 411,061 (177,017)29.1%$58,675 16.7%
Professional Services 23,292,740 11,900,595 2,824,845 10,780,120 12,530,311 629,716 53.8%$1,750,191 16.2%
Communications 468,177 195,074 156,966 192,381 178,687 (16,387)38.2%($13,694)(7.1%)
Professional Dev 532,851 260,781 155,715 214,865 262,390 1,609 49.2%$47,525 22.1%
Advertising 66,716 27,798 2,535 10,375 10,349 (17,450)15.5%($27)N/A
Rentals 319,003 132,918 61,103 278,141 42,006 (90,912)13.2%($236,135)(84.9%)
Technology Services 1,081,907 520,357 313,549 412,892 419,256 (101,101)38.8%$6,364 1.5%
Utilities 2,387,484 1,710,299 1,510,549 1,604,408 1,555,949 (154,351)65.2%($48,460)(3.0%)
Repairs & Maint Svs.1,483,739 618,224 923,389 529,216 727,386 109,162 49.0%$198,170 37.4%
Miscellaneous 701,220 292,175 223,206 146,351 187,083 (105,092)26.7%$40,732 27.8%
Total Services 30,333,839 15,658,222 6,171,857 14,168,749 15,913,416 255,194 52.5%1,744,667 12.3%
Capital Outlay-Land 0 0 0 0 0 0 -0 -
Other Improvements 0 0 0 0 0 0 -0 -
Machinery & Equipment 590,000 262,500 49,499 0 225,891 (36,609)38.3%225,891 N/A
Construction Projects 0 0 0 0 0
Total Capital Outlay 590,000 262,500 49,499 0 225,891 (36,609)38.3%225,891 N/A
Transfers Out 5,865,345 1,226,586 1,342,690 1,262,457 1,133,603 (92,983)19.3%(128,854)N/A
Total Non Operating Expense 5,865,345 1,226,586 1,342,690 1,262,457 1,133,603 (92,983) 19.3%(128,854)N/A
Total Expenditures 79,462,389 34,896,976 26,771,944 30,296,209 32,448,755 (2,448,221) 40.8% 2,152,546 7.1%
Year-to-Date as of May 31, 2024
BUDGET ACTUAL COMPARISON OF RESULTS
Change
28
5
Riverton Park United Methodist Church Response (RPUMC)
Total costs to date are slightly under $500,000. These expenditures are a combination of consulting
services/contracts, employee time, and services/supplies. Contracts include fencing and tenting. Consulting
is for media prep and long-term strategy. The total contract amount is currently $776,984. Of that total,
$372,770 has been spent, leaving a remaining encumbered amount of $404,214.
Total Costs (Snapshot)
SNAPSHOT
Object 2023 $ 2024 $ Total %
Consulting 88,864 138,016 226,881 45%
Contracts 18,734 127,156 145,889 29%
Salaries/Benefits 55,494 53,862 109,356 22%
Services 0 14,476 14,476 3%
Supplies 0 2,533 2,533 1%
Subtotal 163,092 336,043 499,135 100%
Encumbered 404,214
Grand Total 903,349
29