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HomeMy WebLinkAboutFS 2016-02-17 Item 2C - Handout Distributed at Meeting - Financial Reports: 2015 Preliminary Report and 2016 January Police & Fire DepartmentsFinancial Reports - 2015 Preliminary General Fund 2016 January Police & Fire Department City of Tukwila February 17, 2016 • Preliminary 2015 General Fund Results Before Mid - Biennial Budget Amendments Page 43 of the 2 -17 -16 Finance & Safety Committee agenda packet Finance & Safety Meeting 2 -17 -16 2015 Prorated Annual Budget Budget Actual Year -To -Date Variance ** %of Annual Budget Revenue General Revenue Property Taxes Sales and Use Taxes _ Admissions Tax Utility Taxes Interfund Utility Tax Gambling & Excise Taxes Total General Revenue Licenses and Permits Revenue Generating Regulatory Lics Business Licenses and Permits Rental Housing License Building Permits and Fees Total Licenses and Permits Intergovernmental Revenue Sales tax mitigation Seattle City Light Agreement Grants State entitlements Other Total Intergovernmental Revenue Charges for Services General Government Security Engineering Services Transportation Plan Check and Review Fees Culture and Rec Fees Total Charges for Services Fines and Penalties Miscellaneous Revenue Indirect cost allocation Ongoing Revenue Transfer Police RMS set aside Transfers In from Fund 302 Total Revenue i Expenditures Department Expenditures Transfers to Debt Service Funds Transfers to Other Funds Total Expenditures _ Change in Fund Balance Beginning Fund Balance $ 14, 329,171 $ 14, 329,171 17, 456, 427 17, 456, 427 700,000 700,000 4,024,592 4,024,592 1,855,900 1,855,900 2,538,024 2,538,024 40,904,114 40,904,114 1,820,525 826,089 35,000 1,394,000 4,075,614 1,140,000 2,211,910 741,884 370,860 577,324 5,041,978 51,713 553,725 109,000 721,500 541,460 1,977,398 242,829 974,792 1,820,525 826,089 35,000 1,394,000 4,075,614 1,140, 000 2,211,910 741,884 370,860 577,324 5,041,978 51,713 553,725 109,000 721,500 541,460 1,977,398 242,829 974,792 2,255,320 2,255,320 $ 14,326,883 19,198,686 665,824 3,982,448 1,940,356 2,844,770 42,958,967 55,472,045 55,472,045 Ending Fund Balance 2,200,000 2,200,000 57,672,045 57,672,045 1,867,913 862,634 49,675 1,330,981 4,111,204 1,132,568 2,011,356 508,777 320,719 473,692 4,447,113 59,092 585,108 18,537 1,097,367 554,197 2,314,301 265,407 885,531 2,255,320 57,237,843 350,000 500,000 58,087,843 $ (2,288) 99.98% 1,742,259 109.98% (34,176) 95.12% (42,144) 98.95% 84,456 104.55% 306,746 112.09% 2,054,853 105.02% 47,388 102.60% 36,545 104.42% 14,675 141.93% (63,019) 95.48% 35,590 100.87% (7,432) 99.35% (200,554) 90.93% (233,107) 68.58% (50,141) 86.48% (103,632) 82.05% (594,865) 88.20% 7,379 114.27% 31,383 105.67% (90,463) 17.01% 375,867 152.10% 12,737 102.35% 336,903 117.04% 22,578 109.30% (89,261) 90.84% 100.00% 1,765,798 103.18% 350,000 (1,700,000) 22.73% 415,798 100.72% 52,335,046 52,335,046 52,096,354 2,759,846 2,759,846 2,759,846 2,374,000 2,374,000 2,501,000 57,468,892 57,468,892 57,357,200 (238,692) 99.54% 100.00% 127,000 105.35% (111,692) 99.81% 203,153 203,153 730,643 10,181, 000 10,181, 000 10,181,057 527,490 359.65% 57 100.00% $ 10,384,153 $ 10,384,153 $ 10,911,700 $ 527,547 105.08% • Preliminary 2015 General Fund Results Before Mid - Biennial Budget Amendments TOTALS - ALL DEPARTMENTS of Annual Annual Prorated Budget Budget Budget Actual Spent Variance Spent CITY COUNCIL $ 339,007 $ 339,007 $ 312,202 MAYOR 3,912,619 3,912,619 3,631,127 HUMAN RESOURCES 656,409 656,409 619,343 FINANCE 2,477,217 2,477,217 2,177,643 CITY ATTORNEY 778,418 778,418 591,440 RECREATION 2,796,279 2,796,279 2,871,077 COMMUNITY DEVELOPMENT 3,421,768 3,421,768 3,027,259 MUNICIPAL COURT 1,177,909 1,177,909 1,193,901 POLICE 16,487,549 16,487,549 17,073,709 FIRE 11, 056, 925 11, 056, 925 11, 757, 583 TECHNOLOGY SERVICES 1,181,748 1,181,748 1,247,899 PUBLIC WORKS 3,626,476 3,626,476 3,412,026 PARK MAINTENANCE 1,346,458 1,346,458 1,363,318 STREET MAINTENANCE & OPERATION 3,076,264 3,076,264 2,817,827 $ (26,805) (281,492) (37, 066) (299, 574) (186,978) 92% 93% 94% 88% 76% 74,798 103% 88% 15,992 101% 586,160 104% 700,658 106% 66,151 106% 94% 16,860 101% 92% (394, 509) (214,450) (258,437) TOTAL ALL DEPARTMENTS 52, 335, 046 52, 335, 046 52, 096, 354 (238, 692) 100% TRANSFERS OUT (DEPT 20 ONLY) 5,133,846 5,133,846 5,260,846 127,000 102% GRAND TOTAL W $ 57,468,892 $ 57,468,892 $ 57,357,200 $ (111,692) 100% Page 45 of the 2 -17 -16 Finance & Safety Committee agenda packet Finance & Safety Meeting 2 -17 -16 Preliminary 2015 General Fund Results After Mid - Biennial Budget Amendments Page 66 of the 2 -17 -16 Finance & Safety Committee agenda packet Finance & Safety Meeting 2 -17 -16 2015 Prorated Annual Budget Budget Actual Year -To -Date Variance ** %of Annual Budget Revenue General Revenue Property Taxes Sales and Use Taxes Admissions Tax Utility Taxes Interfund Utility Tax Gambling & Excise Taxes Total General Revenue Licenses and Permits Revenue Generating Regulatory Lics Business Licenses and Permits Rental Housing License Building Permits and Fees Total Licenses and Permits Intergovernmental Revenue Sales tax mitigation Seattle City Light Agreement Grants State entitlements Other Total Intergovernmental Revenue Charges for Services General Government Security Transportation Plan Check and Review Fees Culture and Rec Fees Total Charges for Services Fines and Penalties Miscellaneous Revenue Indirect cost allocation Ongoing Revenue Transfer Police RMS set aside Transfers In from Fund 302 MilliTotal Revenue Expenditures Department Expenditures Transfers to Debt Service Funds Transfers to Other Funds Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance $ 14,329,171 19,156,427 700,000 4,024,592 1,855,900 2,538,024 42,604,114 1,820,525 826,089 35,000 1,394,000 4,075,614 1,140, 000 2,211,910 769,884 370,860 577,324 5,069,978 51,713 553,725 109,000 721,500 541,460 1,977,398 242,829 814,792 2,255,320 0,045 1,550,000 58,590,045 $ 14,329,171 19,156,427 700,000 4,024,592 1,855,900 2,538,024 42,604,114 1,820,525 826,089 35,000 1,394,000 4,075,614 1,140,000 2,211,910 769,884 370,860 577,324 5,069,978 51,713 553,725 109,000 721,500 541,460 1,977,398 242,829 814,792 2,255,320 57,040,045 1,550,000 58,590,045 $ 14,326,883 19,198,686 665,824 3,982,448 1,940,356' 2,844,770 42,958,967 1,867,913 862,634 49,675 1,330,981 4,111,204 1,132, 568 2,011, 356 508,777 320,719 473,692 4,447,113 $ (2,288) 99.98% 42,259 100.22% (34,176) 95.12% (42,144) 98.95% 84,456 104.55% 306,746 112.09% 354,853 100.83% 59,092 585,108 18,537 1,097,367 554,197 2,314,301 265,407 885,531 2,255,320 57,237,844 350,000 500,000 58,087,844 47,388 102.60% 36,545 104.42% 14,675 141.93% (63,019) 95.48% 35,590 100.87% (7,432) 99.35% (200,554) 90.93% (261,107) 66.08% (50,141) 86.48% (103,632) 82.05% (622,865) 87.71% 7,379 114.27% 31,383 105.67% (90,463) 17.01% 375,867 152.10% 12,737 102.35% 336,903 117.04% 22,578 109.30% 70,739 108.68% 100.00% 197,799 100.35% 350,000 - (1,050,000) 32.26% (502,201) 99.14% 52,700,046 52,550,046 52,096,354 2,759,846 2,759,846 2,759,846 2,924,000 3,074,000 2,501,000 58,383,892 58,383,892 57,357,200 (453,692) 98.85% 100.00% (573,000) 85.53% (1,026,692) 98.24% 206,153 206,153 730,644 10,181,000 10,181,000 10,181,057 524,491 354.42% 57 100.00% $ 10,387,153 $ 10,387,153 $ 10,911,701 $ 524,548 105.05% Preliminary 2015 General Fund Results After Mid - Biennial Budget Amendments TOTALS - ALL DEPARTMENTS % of Annual Annual Prorated Budget Budget Budget Actual Spent Variance Spent CITY COUNCIL $ 339,007 $ 339,007 $ 312,202 $ (26,805) 92% MAYOR 3,717,619 3,717,619 3,631,127 (86,492) 98% HUMAN RESOURCES 656,409 656,409 619,343 (37,066) 94% FINANCE 2,217,217 2,217,217 2,177,643 (39,574) 98% CITY ATTORNEY 698,418 698,418 591,440 (106,978) 85% RECREATION 2,854,279 2,854,279 2,871,077 16,798 101% COMMUNITY DEVELOPMENT 3,146, 768 3,146, 768 3,027,259 (119, 509) 96% MUNICIPAL COURT POLICE FIRE TECHNOLOGY SERVICES 1,177, 909 17, 044, 549 1,177, 909 17, 044, 549 1,193, 901 17, 073, 709 15,992 101% 29,160 100% 11, 796, 925 11, 796, 925 11, 757, 583 (39, 342) 100% 1,181,748 1,181,748 1,247,899 66,151 106% PUBLIC WORKS 3,476,476 3,476,476 3,412,026 (64,450) 98% PARK MAINTENANCE 1,406,458 1,406,458 1,363,318 (43,140) 97% STREET MAINTENANCE & OPERATION 2,836,264 2,836,264 2,817,827 (18,437) 99% (453,692) 99% TRANSFERS OUT (DEPT 20 ONLY) 5,833,846 5,833,846 5,260,846 (573,000) 90% GRAND TOTAL $ 58, 383, 892 $ 58, 383, 892 $ 57, 357, 200 $ (1,026,692) 98% TOTAL ALL DEPARTMENTS 52,550,046 52, 550, 046 52, 096, 354 Page 68 of the 2 -17 -16 Finance & Safety Committee agenda packet Finance & Safety Meeting 2 -17 -16 • Preliminary 2015 POLICE Department Results After Mid - Biennial Budget Amendments SUMMARY BY EXPENDITURE TYPE BUDGET Annual Prorated ACTUAL Year to Date thru Q4 2013 2014 2015 ANALYSIS OF RESULTS Over % Chg Chg (under) Bdgt Spent 13/14 14/15 11 SALARIES 8,365,782-' 8,365,782 7,449,295 7,808,510 8,473,572 107,790 101% 5% 9% 12 EXTRA LABOR 1,000 1,000 1,986 5,548 (1,000) 179% - 13 OVERTIME 904,949 904,949 1,020,481 1,107,539 1,006,111 101,162 111% 9% -9% 21 FICA 687,816 687,816 632,725 666,724 707,583 19,767 103% 5% 6% 22 LEOFF 435,203 435,203 392,742 402,328 452,387 17,184 104% 2% 12% 23 PERS 115,318 115,318 90,298 107,842 113,944 (1,374) 99% 19% 6% 24 INDUSTRIAL INSURANCE 216,342 216,342 132,461 168,284 198,661 (17,681) 92% 27% 18% 41 PROFESSIONAL SERVICES 31 OFFICE & OPERATING SUPPLIE; 166,600 35 SMALL TOOLS & MINOR EQUIPN 600 166,600 600 195,521 51 ! 25 MEDICAL,DENTAL,LIFE,OPTICAL 1,762,090 1,762,090 1,291,022 1,412,920 1,759,880 (2,210) 100% 9% 25% 26 UNEMPLOYMENT COMPENSATI( - - 794 30,971 143 143 - 3801% - 100% 30,460 173,923 7,323 104% 18% -25% 7,592 6,992 1265% - - 24,593 59,681 (18,694) 76% 74% -52% 42 COMMUNICATION 90,071 90,071 80,957 82,932 89,997 (74) 100% 2% 9% 11 43 TRAVEL 32,380 32,380 35,130 49,805 31,178 (1,202) 96% 42% -37% 44 COMMUNICATION 1,500 1,500 299 1,806 - (1,500) - 504% - 45 OPERATING RENTALS & LEASE: 1,309,718 1,309,718 986,099 937,734 1,282,910 (26,808) 98% -5% 37% 49 MISCELLANEOUS 46 INSURANCE 240,000 240,000 236,250 260,042 240,000 - 100% 10% -8% 47 PUBLIC UTILITY SERVICES - - 1,525 2,619 2,832 2,832 72% 8% 48 REPAIRS & MAINTENANCE 179,733 179,733 159,023 215,642 173,302 (6,431) 96% 36% -20% 79,511 79,511 78,710 92,630 80,550 1,039 101% 18% -13% 51 INTERGVRNMTL PROF SVCS 2,240,561 2,240,561 1,859,648 2,020,652 2,211,149 (29,412) 99% 9% 9% 64 MACHINERY & EQUIPMENT 137,000 137,000 14,630 23,063 8,315 (128,685) 6% 58% -64% POLICE DEPT TOTAL 17,044,549 17,044,549 14,731,380 15,752,642 17,073,709 29,160 100% 7% 8% Page 84 of the 2 -17 -16 Finance & Safety Committee agenda packet Finance & Safety Meeting 2 -17 -16 Preliminary 2015 POLICE Salary & Benefits After Mid - Biennial Budget Amendments SALARY & BENEFITS BUDGET ACTUAL Annual Prorated Q1 Q2 Q3 Q4 Total 11 SALARIES 8,365,782 Regular pay 8,095,782 Kelly /holiday payout 220,000 Acting /premium pay Signing bonus Clothing allowance 12 EXTRA LABOR 13 OVERTIME Contracted overtime Minimum staffing Training Special operations Other 25,000 rt 25,000 1,000 904,949 285,000 200,000 220,000 96,000 103,949 BENEFITS 3,216,769 POLICE SALARY & BENEFITS 12, 488, 500 8,365,782 2,068,816 2,109,110 2,052,274 2,243,371 8,473,572 8,095,782 220,000 25,000 2,026,088 2,009,011 2,032,888 2,088,551 8,156, 539 2,257 84,925 5,888 140,689 233,759 6,560 7,500 25,000 26,411 1,000 7,674 7,500 7,853 5,000 7,135 29,222 20,000 645 6,996 34,052 904,949 257,641 267,557 217,257 263,656 1 1,006,111 285,000 68,554 72,406 61,517 83,047 _ 285,524 200,000 58,900 55,724 23,199 38741 176,564 220,000 54,529 64,233 54,182 41969 214,913 96,000 15,339 15,064 24,866 41223 _ 96,492 103,949 60,319 60,130 53,493 58,676 232,618 3,216,769 787,966 799,665 789,662 855,306 3,232,598 12, 488, 500 3,114, 423 3,176, 332 3,059,194 3,362,333 12, 712, 281 ANALYSIS Over %of (under) Bdgt Bdgt Spent 107,790 101% 60,757 13,759 29,222 (5,000) 9,052 (1,000) no activity 101,162 111% 524 (23,436) (5,087) 492 128,669 15,829 100% 223,781 102% Page 87 of the 2 -17 -16 Finance & Safety Committee agenda packet Finance & Safety Meeting 2 -17 -16 • Preliminary 2015 FIRE Department Results After Mid - Biennial Budaet Amendm SUMMARY BY EXPENDITURE TYPE BUDGET Annual Prorated 00 HYDRANT RENTALS 11 SALARIES 12 EXTRA LABOR 13 OVERTIME 15 HOLIDAY PAY 21 FICA 22 LEOFF 23 PERS 24 INDUSTRIAL INSURANCE 25 MEDICAL,DENTAL,LIFE,OPTICAL 26 UNEMPLOYMENT COMPENSATI( 28 UNIFORM CLOTHING 31 OFFICE & OPERATING SUPPLIE 35 SMALL TOOLS & MINOR EQUIPIV 41 PROFESSIONAL SERVICES 42 COMMUNICATION 43 TRAVEL 45 OPERATING RENTALS & LEASE 46 INSURANCE 47 PUBLIC UTILITY SERVICES 48 REPAIRS & MAINTENANCE 49 MISCELLANEOUS 51 INTERGVRNMTL PROF SVCS 64 MACHINERY & EQUIPMENT 6,716,998 6,716,998 734,858 280,286 118,569 361,549 41,774 247,568 1,597,266 1,500 285,077 260,268 56,000 32,170 7,000 578,887 90,000 73,360 43,921 114,874 155,000 734,858 280,286 118,569 361,549 41,774 247,568 1,597,266 1,500 285,077 260,268 56,000 32,170 7,000 578,887 90,000 73,360 43,921 114,874 155,000 FIRE DEPT TOTAL 11,796,925 11,796,925 ACTUAL Year to Date thru Q4 2013 2014 2015 103,680 6,478,938 564 751,655 191,359 110,321 354,988 28,091 155,802 1,090,610 271,109 41,455 61,921 25,755 5,579 548,116 94,500 73,385 56,693 75,203 129,354 59,832 6,578,294 192 867,500 214,940 117,511 369,808 32,085 197,331 1,257,329 54 215,383 93,295 50,166 33,276 7,537 582,554 97,516 74,844 39,036 105,367 142,145 285,213 6,852,883 12,342 670,086 213,405 121,146 372,243 37,558 259,036 1,556,944 1,712 280,011 167,329 61,034 50,899 12,963 581,156 90,000 74,751 46,807 66,341 154,651 74,288 10,708,909 11,361,376 11,757,583 ANALYSIS OF RESULTS Over (under) % Chg Chg Bdgt Spent 13/14 14/15 135,885 102% 12,342 (64,772) 91% (66,881) 76% 2, 577 102% 10,694 103% (4,216) 90% 11,468 105% (40,322) 97% 212 114% (5,066) 98% (92,939) 64% 5,034 109% 18,729 158% 5,963 185% 2,269 100% - 100% 1,391 102% 2,886 107% (48,533) 58% (349) 100% 74,288 0% (39,342) 2% -66% 15% 12% 7% 4% 14% 27% 15% - 21% 125% - 19% 29% 35% 6% 3% 2% - 31% 40% 10% 377% 4% 6328% - 23% - 1% 3% 1% 17% 31% 24% 30% 79% 22% 53% 72% 0% - 8 0% 20% - 37% 9% - 74% 100% 6% 3% Page 88 of the 2 -17 -16 Finance & Safety Committee agenda packet Finance & Safety Meeting 2 -17 -16 Preliminary 2015 FIRE Salary & Benefits After Mid - Biennial Budget Amendments SALARY & BENEFITS BUDGET ACTUAL 11 SALARIES Regular pay Vacation payout Acting Pay Standy pay Clothing allowance 12 EXTRA LABOR 13 OVERTIME 1 Suppression (& admin) Minimum staffing Training Other Prevention Training division Emergency management 15 HOLIDAY PAY 4 Annual Prorated 6,716,998 6,716,998 6,516,998 6,516,998 80,000 80,000 55,000 55,000 40,000 40,000 25,000 25,000 Q1 Q2 Q3 Q4 Total ANALYSIS Over (under) % Bdgt Spent 1,687,580 1,729,246 1,673,341 1,762,716 6,852,883 135,885 102% 1,645,427 1,704,664 1,652,718 1,661,365 6,664,174 147,176 73,096 73,096 (6,904) 10,243 13,752 12,494 17,769 54,258 (742) 10,406 10,830 8,129 10,486 39,851 (149) 21,504 - 21,504 (3,496) - - - 340 4,783 7,219 ■ 12,342 734,858 734,858 160,191 170,272 220,403 119,220 670,086 619,858 619,858 141,231 147,734 179,421 100,907 569,293 419,858 419,858 82,267 99,153 125,597 54,968 387,697 130,000 130,000 36,414 29,404 25,586 28,054 119,457 70,000 70,000 22,550 19,177 28,238 17,885 62,139 65,000 65,000 11,874 16,117 19,892 13,446 61,330 25,000 25,000 5,926 3,180 5,601 4,029 18,736 25,000 25,000 1,134 3,240 15,490 838 20,702 12,342 no budget (64,772) 91% (50,565) _ (32,161) (10,543) (7,861) (3,670) (6,264) (4,298) 280,286 280,286 1,124 3,643 208,638 • 213,405 (66,881) 76% 2* BENEFITS 1 2,368,226 2,368,226 FIRE - Salary & Benefits 571,949 581,874 579,484 615,332 2,348,639 (19,587) 99% 10,100, 368 10,100, 368 2,420,844 2,485,375 2,478,011 2,713,124 10, 097, 354 Page 91 of the 2 -17 -16 Finance & Safety Committee agenda packet Finance & Safety Meeting 2 -17 -16 (3,014) 100% BUDGET ACTUAL Year to Date thru Jan 31 ANALYSIS OF RESULTS Annual Prorated Allocated 2014 2015 2016 Actual Over (under) % %Change Prorated Spent 2014 - 2015 - Bdgt Allocated 2015 2016 8,398,832 699,903 711,958 1,000 83 - 904,949 75,412 58,552 227,000 18,917 533 708,627 59,052 57,835 442,838 36,903 32,149 136,110 11,343 11,535 253,555 21,130 17,973 1,812,669 151,056 147,922 14,060 1,172 - 166,600 13,883 6,110 15,600 1,300 - 78,375 6,531 7,010 90,071 7,506 6,387 32,380 2,698 15 1,500 125 - 1,252,137 104,345 100,128 240,000 20,000 240,000 - - - 269,341 22,445 8,353 79,511 6,626 5,574 2,556,711 213,059 291,791 406,000 33,833 - 638,553 698,4781 745,119 1,330 - - 70,395 65,097 67,064 - 5491 - 53,770 57,750 61,435 29,814 32,842 35,416 9,375 9,656 10,740 12,817 14,082 16,871 107,573 143,615 157,189 - - - 32,866 6,378 (327) - - - 3,158 5,338 3,756 5,302 6,381 - 1,097 14 - 547 - - 77,522 102,588 105,155 260,042 240,000 240,000 421 - - 7,136 5,375 - 4,569 5,647 632 239,418 252,353 278,396 - - - 45,216 33,161 9% 9% 7% (83) - - - - (8,349) 8,512 7% -8% 3% (18,917) (533) - - - 2,382 3,599 9% 7% 6% (1,488) 3,267 8% 10% 8% (603) (795) 8% 3% 11% (4,259) (1,102) 7% 10% 20% 6,133 9,266 9% 34% 9% (1,172) - - - - (14,210) (6,437) 0% -81% -105% (1,300) - - - - (2,775) (3,255) 5% 69% -30% (7,506) (6,387) - 20% - (2,698) (15) - -99% - (125) - - - - 811 5,028 8% 32% 3% 220,000 - 100% -8% 0% - - - - - (22,445) (8,353) - -25% - (5,994) (4,942) 1% 24% -89% 65,336 (13,395) 11% 5% 10% (33,833) - 0% 0% 0% 18,087,866 1,507,322 1,703,825 8.3% 9.4% 1,555,705 1,646,144 1,721,444 214,121 17,619 10% 6% 5% 9.5% • 2016 January POLICE Department Results SUMMARY BY EXPENDITURE TYPE 11 SALARIES 12 EXTRA LABOR 13 OVERTIME 15 KELLY/ HOLIDAY PAY 21 FICA 22 LEOFF 23 PERS 24 INDUSTRIAL INSURANCE 25 MEDICAL,DENTAL,LIFE,OPTICAL 26 UNEMPLOYMENT COMPENSATIC 28 UNIFORM CLOTHING 31 OFFICE & OPERATING SUPPLIE 35 SMALL TOOLS & MINOR EQUIPM 41 PROFESSIONAL SERVICES 42 COMMUNICATION 43 TRAVEL 44 COMMUNICATION 45 OPERATING RENTALS & LEASE 46 INSURANCE 47 PUBLIC UTILITY SERVICES 48 REPAIRS & MAINTENANCE 49 MISCELLANEOUS 51 INTERGVRNMTL PROF SVCS 64 MACHINERY& EQUIPMENT POLICE DEPT SUMMMARY Page 92 of the 2 -17 -16 Finance & Safety Committee agenda packet Finance & Safety Meeting 2 -17 -16 • 2016 January POLICE Salary & Benefits SALARY & BENEFITS Annual Prorated Allocated 11 SALARIES 8,398,832 699,903 U 711,958 Regular pay 8,318,832 693,236 686,419 Acting /premium pay 30,000 2,500 243 Signing bonus 20,000 1,667 2,500 Clothing allowance 30,000 2,500 22,796 12 EXTRA LABOR 1,000 83 BUDGET ACTUAL YTD thru Jan 31 ANALYSIS OF RESULTS 13 OVERTIME i 904,949 75,412 58,552 Contracted overtime 285,000 23,750 20,774 Minimum staffing 200,000 16,667 13,430 Training 220,000 18,333 _ 9,568 Special operations 96,000 8,000 _ 3,636 Other 103,949 8,662 11,144 Nff 15 KELLY PAYOUT * 227,000 18,917 533 BENEFITS 3,367,859 280,655 J 267,414 21 FICA 708,627 59,052 57,835 22 LEOFF 442,838 36,903 32,149 23 PERS 136,110 11,343 11,535 24 Industrial Insurance 253,555 21,130 17,973 25 Medical, dental, optical 1,812,669 151,056 147,922 28 Uniform clothing 14,060 1,172 - POLICE Salary & Benefits 2015 2016 Actual Over (under) % Prorated Allocated Spent Bdgt Bdgt 698,478 745,119 668,207 1,896 2,500 25,875 65,097 20,812 11,856 9,347 3,655 19,427 549 257,945 57,750 32,842 9,656 14,082 143,615 707,371 3,181 7,500 27,067 67,064 23,726 9,330 6,607 3,583 23,818 281,649 61,435 35,416 10,740 16,871 157,189 45,216 33,161 9% 14,135 20,952 9% 681 2,938 11% 5,833 5,000 38% 24,567 4,271 90% (83) - (8,349) 8,512 7% (24) 2,952 8% (7,337) (4,100) 5% (11,726) (2,961) 3% (4,417) (53) 4% 15,155 12,674 23% (18,917) (533) 994 14,235 8% 2,382 3,599 9% (1,488) 3,267 8% (603) (795) 8% (4,259) (1,102) 7% 6,133 9,266 9% (1,172) - - 12, 899, 640 1,074,970 1,038,457 1,022,070 1,093,832 18,862 8.3% 8.1% 55,375 8% 8.5% Page 95 of the 2 -17 -16 Finance & Safety Committee agenda packet Finance & Safety Meeting 2 -17 -16 • 2016 January FIRE Department Results SUMMARY BY EXPENDITURE TYPE BUDGET Annual Prorated Allocated 11 SALARIES 12 EXTRA LABOR 13 OVERTIME 15 HOLIDAY PAY 21 FICA 22 LEOFF 23 PERS 24 INDUSTRIAL INSURANCE 25 MEDICAL,DENTAL,LIFE,OPTICF 31 OFFICE & OPERATING SUPPLII 35 SMALL TOOLS & MINOR EQUIP 41 PROFESSIONAL SERVICES 42 COMMUNICATION 43 TRAVEL 45 OPERATING RENTALS & LEASI 46 INSURANCE 47 PUBLIC UTILITY SERVICES 48 REPAIRS & MAINTENANCE 49 MISCELLANEOUS 51 INTERGVRNMTL PROF SVCS FIRE DEPT TOTAL 6,869,713 572,476 577,236 744,858 62,072 290,286 24,191 121,563 10,130 370,008 30,834 45,893 3,824 272,942 22,745 1,609,223_ 134,102 131,4771 10,956 38,268 3,189 56,000 4,667 32,170 2,681 7,000 583 534,943 44,579 90,000 7,500 73,360 6,113 103,921 8,660 114,874 9,573 166,000 13,833 72,493 9,792 29,515 3,331 20,752 134,177 3,034 2,397 1,863 1,022 41,333 90,000 741 1,385 5,922 27,667 ACTUAL Year to Date thru Jan 31 2014 2015 537,203 575,821 192 53,099 65,216 8,992 9,758 27,159 29,694 2,583 2,726 15,462 19,694 89,696 129,818 5,237 6,462 378 2,612 1,858 2,947 826 1,893 39,479 44,903 44,262 97,516 90,000 90,000 826 755 5,816 624 8,265 3,420 23,691 25,775 31,832 2016 598,809 2,369 27,738 9,889 29,694 3,151 22,284 135,992 103 11,672,499 972,708 1,022,659 8.3% 8.8% 918,278 1,012,120 996,122 ANALYSIS OF RESULTS Actual Over (under) Prorated Allocated Bdgt Bdgt % Spent Change 2014 - 2015- 2015 2016 26,333 21,573 9% 7% 4% 2,369 2,369 (34,333) (44,755) 4% 23% -57% (24,191) - - - - (241) 97 8% 9% 1% (1,140) 178 8% 9% 0% (674) (180) 7% 6% 16% (461) 1,532 8% 27% 13% 1,890 1,815 8% 45% 5% (10,853) (2,931) 0% 23% -98% (3,189) - - - - (4,667) (2,397) - 591% (2,681) (1,863) - 59% (583) (1,022) - 129% - (317) 2,929 8% 14% -1% 82,500 - 100% -8% 0% (6,113) (741) - -9% (8,660) (1,385) - -89% (9,573) (5,922) - -59% - 17,998 4,165 19% 9% 23% 23,413 (26,537) Page 96 of the 2 -17 -16 Finance & Safety Committee agenda packet Finance & Safety Meeting 2 -17 -16 9% 10% -2% 8.5% ANALYSIS OF RESULTS • 2016 January FIRE Salary & Benefits SALARY & BENEFITS BUDGET Annual Prorated Allocated 11 SALARIES Regular pay Vacation paid vs taken Acting Pay Standy pay Clothing allowance 12 EXTRA LABOR 6,869,713 572,476 577,236 6,654,713 554,559 544,428 90,000 7,500 60,000 5,000 3,844 40,000 3,333 3,964 25,000 2,083 25,000 13 OVERTIME 744,858 62,072 72,493 Suppression (& admin) 649,858 54,155 68,424 Minimum staffing 450,000 37,500 37,443 Training 130,000 10,833 21,890 Other 69,858 5,822 9,091 Prevention 65,000 5,417 2,217 Training division 20,000 1,667 1,851 Emergency management 10,000 833 15 HOLIDAY PAY 290,286 24,191 2* BENEFITS 2,419,629 201,636 197,567 21 FICA 121,563 10,130 9,792 22 LEOFF 370,008 30,834 29,515 23 P E RS 45,893 3,824 3,331 24 Industrial Insurance 272,942 22,745 20,752 25 Medical, dental, optical 1,609,223 134,102 134,177 ACTUAL YTD thru Jan 31 2015 2016 575,821 598,809 546,892 567,067 3,476 3,949 21,504 6,527 2,828 22,387 2,369 65,216 27,738 61,389 26,186 33,188 17,946 20,115 6,257 8,086 1,983 2,092 1,078 1,734 474 r- 191,690 9,758 29,694 2,726 19,694 129,818 201,010 9,889 29,694 3,151 22,284 135,992 Actual Over (under) Prorated Allocated Bdgt Bdgt °/0 Spen 26,333 21,573 9% 12,508 22,639 9% (7,500) 1,527 2,683 11% (505) (1,136) 7% 20,304 (2,613) 90% 2,369 2,369 (34,333) (44,755) 4% (27,969) (42,238) 4% (19,554) (19,497) 4% (4,576) (15,633) 5% (3,839) (7,108) 3% (4,339) (1,139) 2% (1,193) (1,378) 2% (833) - - (24,191) (626) 3,443 8% (241) 97 8% (1,140) 178 8% (674) (180) 7% (461) 1,532 8% 1,890 1,815 8% FIRE Salary & Benefits 10,324,486 860,374 847,295 of Annual Budget 8.3% 8.2% 832,727 829,925 (30,449) (17,370) 8% 8.0% Page 99 of the 2 -17 -16 Finance & Safety Committee agenda packet Finance & Safety Meeting 2 -17 -16 • Conclusions • 2015 General Fund revenue projections were met • 2015 Departmental expenditures, in total, remained within budget • 2016 Police salary and benefit budget amendment needed for two revenue backed officers — Auto Theft Task Force and Police Academy — approved in August 2015 • 2016 Police and Fire Department budgets will continue to be monitored on a pay period and monthly basis • Police and Fire Departments are fully staffed; aid car has been in service on several occasions Finance & Safety Meeting 2 -17 -16 Next Steps • 2015 City -wide financial reports will be presented to Council at the regular meeting on May 2, 2016 Questions? The City of Opportunity, The Community of Choice Finance & Safety Meeting 2 -17 -16