Title
Budget Spotlight: Quarterly Report Items
Recommended Action
Committee Recommendation:
Not referred to a committee.
City Manager Recommendation:
Receive a Budget Spotlight presentation related to Quarterly Report Items.
Report
Issue:
Whether to receive a Budget Spotlight presentation related to Quarterly Report Items.
Staff Contact:
Joan Lutz, Senior Budget and Finance Manager, 360.753.8760.
Presenter(s):
Joan Lutz, Senior Budget and Finance Manager.
Background and Analysis:
The quarterly financial report serves as the City's fiscal early warning system. These reports allow the City Manager and Department Directors to make real-time course corrections before a fiscal issue becomes unmanageable.
The quarterly financial report includes:
General Fund Overview - Provides the "Big Picture"
* High-Volatility Focus Areas
o Jail Contract Costs: This is a "demand-driven" cost. Tracking arrest rates as well as sentencing lengths. If demand is high, this could lead to budget overage in the Police Department.
o Municipal Court Contract Costs: 2026 is the inaugural year for this regionalized model. The report ensures accountability and validation of contract fixed and per cases costs.
o Overtime Costs: High overtime costs can be a signal of several problems (examples would be staff shortage, increased injuries, call volume demand, or training costs).
* Revenue Integrity
o Sales Tax: Tracking sales tax projects against actual performance. Sales tax performance can indicate consumer confidence and other marketplace indicators.
o Basic Life Support (BLS) Revenues & Ground Emergency Medical Transportation (GEMT): 2025 was the first full year of BLS transport capabilities. We bill private insurance companies and submit for additional Medicaid reimbursement to the GEMT Program. The GEMT is a supplemental payment program designed to cover the funding gap between a provider's actual costs per transport and the allowable amount received from Medicaid.
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