HomeMy WebLinkAboutFIN 2024-08-26 Item 1C - Report - July 2024 General Fund Expenditure ReportCity of Tukwila
Thomas McLeod, Mayor
Finance Department
INFORMATIONAL MEMORANDUM
TO: Finance & Governance Committee
CC: Mayor McLeod
FROM: Tony Cullerton, Interim Finance Director
DATE: August 26, 2024
SUBJECT: July 2024 General Fund Expenditure Report
SU MMARY
The July 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 August 1st,2024, forthe period ending
July 31st, 2024.
Expenditures
General Fund departmental expenditures were $42.8million through July, which is $3.8 million under the
allocated budget of $46.7 million. Department 20, responsible for fund transfers, reported $2.7 million in
year-to-date activity. Overall, the General Fund activity as of the end of July was $45.6 million, which is $3.6
million under budget.
Allocated Budget
As of the end of July, three departments ended the month over their allocated budget. The Mayor's Office
is slightly overtheir allocated budget by 34k.The increase is attributed to a predetermined separation payout.
The increase in Fire has been previously reported and may be resolved through a budget amendment. The
overage in Non -Departmental is due to costs associated with Asylee expenditures.
Expended
The end of July represents 58% of the year completed. Two departments have YTD expenditures that
exceed 58% of their annual budget. Both Fire and the Mayor's Office have been previously explained.
2024 Compared to 2023
When comparing expenditures to the previous year, three departments reported increased spending over
the same period last year that was both greater than $50,000 and 5%. Finance reported an increase of
$452,361 and 23.8% over the prior year. The increase is due to Insurance Liability and Software
Implementation costs. Municipal Court reported an increase of $68k and 7% over the prior year. The bulk
of the increase is due to adding a revenue backed FTE for photo enforcement. Fire reported an increase of
$1,043,337 and 9% over the prior year. The increase pertains to Contracted Services and Insurance
Liabilities. These are all prior budgeted and approved expenditures.
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Departmental Variances
Year to Date Department Expenditures Through July 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
229,289
202,311
217,668
200,000
(29,289)
50.9%
(17,667)
-8.1%
Mayor's Office
2,405,513
1,423,329
1,235,167
1,347,304
1,456,949
33,620
60.6%
109,645
8.1%
Administrative Services
5,621,624
3,251,718
2,766,320
4,063,889
2,864,107
(387,611)
50.9%
(1,199,782)
-29.5%
Finance Department
4,625,307
3,020,222
2,028,578
1,963,516
2,415,877
(604,345)
52.2%
452,361
23.0%
Rec Dept / Parks Maint
5,808,439
3,452,943
2,620,798
2,860,884
2,776,079
(676,865)
47.8%
(84,805)
-3.0%
Community Dev
5,063,237
2,953,555
2,428,165
2,578,041
2,382,238
(571,317)
47.0%
(195,803)
-7.6%
Municipal Court
1,859,399
1,084,649
900,092
950,924
1,019,348
(65,301)
54.8%
68,425
7.2%
Police Department
24,212,875
14,323,474
10,763,926
12,233,245
12,688,963
(1,634,511)
52.4%
455,718
3.7%
Fire Department
15,605,441
11,582,861
8,536,635
11,446,485
12,489,822
906,961
80.0%
1,043,337
9.1%
PW Dept / Street Maint
8,002,142
5,323,303
4,475,160
4,630,421
4,586,570
(736,733)
57.3%
(43,851)
-0.9%
Subtotal
73,597,044
46,645,344
35,957,150
42,292,376
42,879,954
(3,765,390)
58.3%
587,578
1.4%
Non Departmental
5,865,345
2,472,172
2,683,765
3,032,566
2,676,508
204,335
45.6%
(356,058)
N/A
Total Expenditures
79,462,388
49,117,516
38,640,915
45,324,942
45,556,461
(3,561,055)
57.3%
231,520
0.5%
% of Year 58.0%1
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
Services is the only category that is over in their allocated budget. Increases to Professional Services is a
combination of Contracted Services and Insurance Liability. Technology Services is slightly over in their
allocated budget but only tracking $2,391 (0.3%) above the same period last year. The increase in Repairs
and Maintenance is largely attributed to Fleet Operations & Maintenance.
Expended
% expended increases are to Professional Services and Repairs and Maintenance. The specific drivers
to the increases have been detailed above.
$ Change 2023 / 2024
Professional Development is the only category that has not been previously explained. The increase is $40k
over the same period last year. The increase is heavily weighted by PD training.
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General Fund
City of Tukwila
General Fund Expenditures
Year -to -Date as of July 31, 2024
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
16,382,273
17,350,565
13,361,526
13,176,654
(3,205,619)
46.9%
(184,872)
(1.4%)
Extra Labor
794,977
463,737
238,047
311,848
291,633
(172,104)
36.7%
(20,215)
(6.5%)
Overtime
797,180
465,022
1,540,832
883,227
858,013
392,991
107.6%
(25,214)
(2.9%)
Holiday Pay
250,000
145,833
84,116
71,993
92,983
(52,850)
37.2%
20,989
N/A
FICA
2,299,308
1,341,263
1,125,063
1,104,715
1,079,149
(262,114)
46.9%
(25,565)
(2.3%)
Pension-LEOFF
690,494
433,622
615,396
386,793
301,737
(131,885)
43.7%
(85,057)
(22.0%)
Pension-PERS/PSERS
1,877,476
1,095,194
848,140
868,043
766,451
(328,743)
40.8%
(101,591)
(11.7%)
Industrial Insurance
616,066
359,371
427,734
238,146
222,907
(136,465)
36.2%
(15,240)
(6.4%)
Medical & Dental
5,818,916
3,394,367
4,275,551
3,126,126
2,966,394
(427,973)
51.0%
(159,732)
(5.1%)
Unemployment
0
0
15,108
2,076
8,957
8,957
-
6,881
N/A
Uniform/Clothing
33,504
19,544
1,511
1,064
2,495
(17,049)
7.4%
1,432
N/A
Total Salaries & Benefits
41,261,818
24,100,226
26,522,064
20,355,557
19,767,373
(4,332,853)
47.9%
(588,184)
(2.9%)
Supplies
640,401
373,567
154,883
248,197
263,993
(109,574)
41.2%
$15,796
6.4%
Repairs & Maint Supplies
420,705
245,411
196,721
233,822
343,424
98,013
81.6%
$109,602
46.9%
Resale Supplies
2,580
1,505
93
0
2,247
742
87.1%
$2,247
-
Small Tools
228,078
133,046
35,566
50,102
145,650
12,604
63.9%
$95,548
190.7%
Technology Supplies
112,364
65,545
17,871
261,961
31,675
(33,870)
28.2%
($230,286)
(87.9%)
Fleet Supplies
7,260
4,235
3,217
4,074
3,997
(238)
55.1%
($77)
(1.9%)
Total Supplies
1,411,387
823,309
408,351
798,156
790,986
(32,324)
56.0%
($7,171)
(0.9%)
Professional Services
23,292,740
16,758,207
4,270,174
15,881,717
18,057,538
1,299,332
77.5%
$2,175,821
13.7%
Communications
468,177
273,103
250,995
249,179
251,776
(21,327)
53.8%
$2,597
1.0%
Professional Dev
532,851
336,105
205,016
281,080
321,736
(14,369)
60.4%
$40,657
14.5%
Advertising
66,716
38,918
4,764
11,862
18,148
(20,770)
27.2%
$6,285
N/A
Rentals
319,003
186,085
210,259
542,317
125,658
(60,427)
39.4%
($416,658)
(76.8%)
Technology Services
1,081,907
623,550
429,235
689,788
692,179
68,629
64.0%
$2,391
0.3%
Utilities
2,387,484
1,903,781
1,739,694
1,802,396
1,769,817
(133,963)
74.1%
($32,578)
(1.8%)
Repairs & Maint Svs.
1,483,739
865,514
1,290,732
815,260
1,017,272
151,757
68.6%
$202,011
24.8%
Miscellaneous
701,220
409,045
347,916
274,403
238,898
(170,147)
34.1%
($35,505)
(12.9%)
Total Services
30,333,839
21,394,308
8,748,785
20,548,002
22,493,022
1,098,714
74.2%
1,945,020
9.5%
Capital Outlay -Land
0
0
0
0
0
0
-
0
-
Other Improvements
0
0
0
0
0
0
-
0
-
Machinery & Equipment
590,000
327,500
277,951
1,082,062
225,891
(101,609)
38.3%
(856,171)
N/A
Construction Projects
0
0
0
0
0
Total Capital Outlay
590,000
327,500
277,951
1,082,062
225,891
(101,609)
38.3%
(856,171)
N/A
Transfers Out
5,865,345
2,472,172
2,683,765
2,541,164
2,279,189
(192,983)
38.9%
(261,975)
N/A
Total Non Operating Expen!
5,865,345
2,472,172
2,683,765
2,541,164
2,279,189
(192,983)
38.9%
(261,975)
N/A
Total Expenditures
79,462,389
49,117,516
38,640,915
45,324,942
45,556,461
(3,561,055)
57.3%
231,520
0.5%
%of Year
58.0%
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Riverton Park United Methodist Church Response (RPUMC)
Total costs to date are slightly over $740,000. 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,
$481,818 has been spent, leaving a remaining encumbered amount of $271,132.
Total Costs (Snapshot)
SNAPSHOT
Object 2023 $ 2024 $ Total %
Consulting 88,864 195,412 284,277 38.4%
Contracts 18,734 240,063 258,797 35.0%
Salaries/Benefits 106,670 55,080 161,750 21.8%
Services 0 528 528 0.1%
Supplies 0 2,533 2,533 0.3%
Cleaning&Janitorial 0 32.511 32.511 4.4%
Subtotal 214,267 526,128 740,395 100.0%
Encumbered 271,132
Grand Total 1,011,527
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