HomeMy WebLinkAboutFIN 2024-07-22 Item 1B - Budget - Monthly General Fund Expenditure Update: June 2024Finance Department
TO: Finance & Governance Committee
CC: Mayor McLeod
FROM: Tony Cullerton, Interim Finance Director
DATE: July 22, 2024
SUBJECT: June 2024 General Fund Expenditure Report
Thomas McLeod, Mayor
SUMMARY
The June 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 July 10th, 2024, for the period ending
June 30th, 2024.
Expenditures
General Fund departmental expenditures were $35.4 million through June, which is $3.0 million under the
allocated budget of $38.5 million. Department 20, responsible for fund transfers, reported $2.5 million in
year-to-date activity. Overall, the General Fund activity as of the end of June was $38 million, which is $2.98
million under budget.
Allocated Budget
As of the end of June, three departments were over their allocated budget. Municipal Court exceeded their
allocated budget by 10k.The increase is attributed to the increase in Translation & Interpretation services.
Fire has consistently been over budget as previously reported, due to higher contracted services and an
increase in Insurance Liability. The overage in Non -Departmental is due to costs associated with Asylee
expenditures.
Expended
The end of June marks 50% of the year completed. Two departments have spent over 50% of their annual
budget. The Fire Department's increase is related to contracted services and insurance liability. The Public
Works/Street Maintenance Department's increased costs are for street lighting repairs and roadway repair
supplies. Both of these items have been previously reported.
2024 Compared to 2023
When comparing expenditures to the previous year, four departments reported increased spending over the
same period last year that was both greater than $50,000 and 5%. Finance reported an increase of
$572,881 and 33.8% over the prior year. The bulk of the increase is due to Insurance Liability and Software
Implementation. These two areas accounted for 74% of the increase over the prior year. Municipal Court
reported an increase of $118,568 and 14.4% over the prior year. The bulk of the increase is due to due to
filling a vacant position and adding an additional full-time equivalent (FTE) for photo enforcement. This
accounted for 80% of the increase over the prior year. Fire reported an increase of $773,545 and 10% over
1
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the prior year. The increase pertains to Contracted Services and Insurance Liabilities. Police reported an
increase of $947,018 and 9.2% over the prior year. The increase is a combination of several different
accounts. These are all prior budgeted and approved expenditures, as demonstrated by the facts that PD
is under their Allocated Budget and below % Expended. The details summarized below account for 84% of
the increase over the prior year.
2023 2024 Variance:
Contracted Services 27,103 122,026 94,923
Dispatch 693,082 750,046 56,964
Insurance -Liability 324,931 477,814 152,884
Salaries 5,034,331 5,359,345 325,014
Self -Insured Medical & Dental 960,213 1,124,695 164,482
Total 794,267
Departmental Variances
Year to Date Department Expenditures Through June 2024:
BUDGET
ACTUAL
Allocated Budget
%
2024
2024
2022
2023
2024
vs Actual
Expended
$ Change % Change
DEPARTMENT
Annual
Allocated
OVER/(UNDER)
2023/2024
City Council
393,067
196,533
171,690
187,650
184,682
(11,851)
47.0%
(2,968)
-1.6%
Mayor's Office
2,405,513
1,229,576
956,997
1,147,728
1,121,478
(108,098)
46.6%
(26,250)
-2.3%
Administrative Services
5,621,624
2,810,812
2,265,591
2,624,522
2,532,949
(277,863)
45.1%
(91,574)
-3.5%
Finance Department
4,625,307
2,685,508
1,808,435
1,694,394
2,267,275
(418,234)
49.0%
572,881
33.8%
Rec Dept / Parks Maint
5,808,439
2,981,844
2,191,569
2,387,283
2,455,891
(525,953)
42.3%
68,608
2.9%
Community Dev
5,063,237
2,531,619
2,088,414
2,174,326
2,171,017
(360,602)
42.9%
(3,310)
-0.2%
Municipal Court
1,859,399
929,700
771,749
821,248
939,816
10,117
50.5%
118,568
14.4%
Police Department
24,212,875
12,345,594
9,178,497
10,260,103
11,207,121
(1,138,473)
46.3%
947,018
9.2%
Fire Department
15,605,441
8,010,181
7,437,654
7,518,435
8,291,980
281,799
53.1%
773 545
10.3%
PW Dept / Street Maint
8,002,142
4,787,535
4,017,649
4,150,222
4,274,910
(512,625)
53.4%
124,688
3.0%
Subtotal
73,597,044
38,508,902
30,888,246
32,965,911
35,447,119
(3,061,784)
48.2%
2,481,208
7.5%
Non Departmental
5,865,345
2,453,172
2,677,415
3,016,316
2,542,370
89,197
43.3%
(473,946)
N/A
Total Expenditures
79,462,388
40,962,074
33,565,661
35,982,227
37,989,488
(2,972,586)
47.8%
2,007,262
5.6%
% of Year 50.0%
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 are within the allocated budget.
Expended
Services is the only category that was greater than 50%. There are four accounts that make up the overage.
The increase in Professional Services is the Contracted Services pertaining to Fire. Professional
Development reported 53% spending. The increase is a return to onsite training. Examples are travel &
training costs, membership fees, and Police mandatory trainings. Professional Dev is under Allocated
Budget. Utilities reported 68% total expenditures at 50% of the year. Utilities are under allocated budget
and total spending is 4.7% lower than the same period last year. Repairs and Maint. Svs. increase consists
primarily of Fleet Oper and Maint Costs ($93,087) and Repair Services ($33,856). The short answer is that
Repairs & Maintenance are trending slightly higher than previously anticipated.
2
54
$ Change 2023 / 2024
Accounts identified in this area are in tandem with accounts identified in % Expended.
General Fund
City of Tukwila
General Fund Expenditures
Year -to -Date as of June 30, 2024
I BUDGET
ACTUAL
COMPARISON OF RESULTS
2023
Annual
2023
Allocated
2021
2022
2023
Actual Budget
vs Allocated
OVER/(UN DER)
%
Change
Expended
$ 2023/2024
2023/2024
Salaries
28,083,897
14,041,949
14,928,225
11,490,805
11,917,591
(2,124,358)
42.4%
426,786
3.7%
Extra Labor
794,977
397,488
163,404
205,045
251,004
(146,485)
31.6%
45,958
22.4%
Overtime
797,180
398,590
1,355,822
784,420
769,833
371,242
96.6%
(14,587)
(1.9%)
Holiday Pay
250,000
125,000
79,193
71,993
23,077
(101,923)
9.2%
(48,917)
N/A
FICA
2,299,308
1,149,654
964,727
947,593
977,078
(172,576)
42.5%
29,486
3.1%
Pension-LEOFF
690,494
382,247
541,531
345,845
273,673
(108,574)
39.6%
(72,173)
(20.9%)
Pension-PERS/PSERS
1,877,476
938,738
726,451
756,478
699,217
(239,521)
37.2%
(57,261)
(7.6%)
Industrial Insurance
616,066
308,033
362,920
201,979
204,247
(103,785)
33.2%
2,268
1.1%
Medical & Dental
5,818,916
2,909,458
3,669,706
2,681,339
2,937,130
27,673
50.5%
255,791
9.5%
Unemployment
0
0
15,108
2,076
8,957
8,957
-
6,881
N/A
Uniform/Clothing
33,504
16,752
840
1,064
2,079
(14,673)
6.2%
1,016
N/A
Total Salaries & Benefits
41,261,818
20,667,908
22,807,927
17,488,638
18,063, 5
(2,604,024)
43.8%
575,247
3.3%
Supplies
640,401
320,201
136,391
178,890
157,156
(163,045)
24.5%
($21,735)
(12.1%)
Repairs & Maint Supplies
420,705
210,353
177,375
195,484
331,783
121,431
78.9%
$136,299
69.7%
Resale Supplies
2,580
1,290
93
0
2,247
957
87.1%
$2,247
-
Small Tools
228,078
114,039
27,306
47,621
91,017
(23,022)
39.9%
$43,395
91.1%
Technology Supplies
112,364
56,182
16,484
261,499
26,078
(30,104)
23.2%
($235,421)
(90.0%)
Fleet Supplies
7,260
3,630
3,217
3,169
3,820
190
52.6%
$651
20.5%
Total Supplies
1,411,387
705,694
360,866
686,663
612,100
(93,594)
43.4%
($74,564)
(10.9%)
Professional Services
23,292,740
12,644,536
3,528,467
11,233,283
13,071,579
427,044
56.1%
$1,838,296
16.4%
Communications
468,177
234,089
205,045
207,933
211,423
(22,666)
45.2%
$3,490
1.7%
Professional Dev
532,851
297,343
179,814
249,141
283,673
(13,670)
53.2%
$34,532
13.9%
Advertising
66,716
33,358
3,996
10,375
17,995
(15,363)
27.0%
$7,620
N/A
Rentals
319,003
159,502
94,546
533,098
56,085
(103,417)
17.6%
($477,014)
(89.5%)
Technology Services
1,081,907
571,954
385,886
506,017
514,680
(57,274)
47.6%
$8,662
1.7%
Utilities
2,387,484
1,807,040
1,638,520
1,708,352
1,628,790
(178,250)
68.2%
($79,562)
(4.7%)
Repairs & Maint Svs.
1,483,739
741,869
1,123,856
656,218
830,551
88,682
56.0%
$174,333
26.6%
Miscellaneous
701,220
350,610
281,372
173,362
212,648
(137,962)
30.3%
$39,286
22.7%
Total Services
30,333,839
16,840,300
7,441,502
15,277,782
16,827,424
(12,876)
55.5%
1,549,643
10.1%
Capital Outlay -Land
0
0
0
0
0
0
0
Other Improvements
0
0
0
0
0
0
0
Machinery & Equipment
590,000
295,000
277,951
4,230
225,891
(69,109)
38.3%
221,661
N/A
Construction Projects
0
0
0
0
0
Total Capital Outlay
590,000
295,000
277,951
4,230
225,891
(69,109)
38.3%
221,661
N/A
Transfers Out
5,865,345
2,453,172
2,677,415
2,524,914
2,260,189
(192,983)
38.5%
(264,725)
N/A
Total Non Operating Expen:
5,865,345
2,453,172
2,677,415
2,524,914
2,260,189
(192,983)
38.5%
(264,725)
N/A
Total Expenditures
79,462,389
40,962,074
33,565,661
35,982,227
37,989,488
(2,972,586)
47.8%
2,007,262
5.6%
% of Year
50.0%
3
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Riverton Park United Methodist Church Response (RPUMC)
Total costs to date are slightly over $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 $752,950. Of that total,
$372,770 has been spent, leaving a remaining encumbered amount of $380,180.
Total Costs (Snapshot)
SNAPSHOT
Object
Consulting
Contracts
Salaries/Benefits
Services
Supplies
Subtotal
Encumbered
Grand Total
2023 $
88,864
18,734
55,494
0
0
163,092
2024 $
171,682
127,156
54,224
14,476
2,533
370,071
Total
260,547 49%
145,889 27%
109,718 21%
14,476 3%
2,533 0%
533,163 100%
380,180
913,342
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