The URL can be used to link to this page

Home My WebLink AboutFIN 2017-03-21 Item 2D - Report - January 2017 Monthly Departmental Budgets to Actuals ReportTO: CC: City of Tukwila INFORMATIONAL MEMORANDUM Councilmembers Mayor Ekberg FROM: Peggy McCarthy, Finance Director BY: Craig Zellerhoff, Fiscal Coordinator DATE: March 14, 2017 SUBJECT: 2017 January Year to Date Financial Update Summary Allan Ekberg, Mayor The purpose of the 2017 Financial report is to summarize for the City Council the general state of Departmental expenditures and to highlight significant items or trends. The following provides a high -level summary of the Departmental financial performance. The 2017 January YTD report is based on financial data available as of March 14th, 2017, for the reporting period ending January 31, 2017. Additional details can be found within the attached financial report Allocated budgets through the reporting period are calculated by analyzing spend patterns in the previous year and allocating the current year budget using the same spend pattern. If a line item had no expenditures in the prior year but a budget in the current year, the allocated budget for the current year would be zero. Departmental Expenditures General fund expenditures totaled $5.1 million as compared to a budget of $5.3 million, which is $153 thousand below budget. Notable variances are as follows: • Fire department is above budget by $71 thousand. This is attributed to the staffing of the unbudgeted pipeline positions to maintain minimum staffing levels. During the month of January, the Fire department experienced an abnormal use of unplanned leave requiring overtime to maintain minimum staffing, which resulted in higher overtime costs of $36 thousand compared to 2016. • Park department exceeded budget by $19 thousand. This is a result of the department being fully staffed in 2017 compared to 2016. They also incurred a higher level of spending on supplies in preparation for the high utilization season of the parks. 35 INFORMATIONAL MEMO Page 2 Year to Date Department Expenditures Compared to Allocated Budget (Through January 2017) City Council Mayor Human Resources Finance Attorney Recreation Community Dev. Municipal Court Police Fire Tech. & Innovation Public Works Park Maintenance Street Maint & Ops Dept 20 36 ■ $0.03 1 $0.03 NMI $0.24 $0.24 ■ $0.05 MI $0.07 0. 1 0.000 0 $0.23 $0.22 �$ $0.28 E $$0 11 $0.53 $0.55 1.73 1 $1. 4 .21 $1.83 E.$ $0.013 $0. $0.335 6 $007 IM $$0121 t 0.03 0.03 $0 $1 $2 •Year to Date •Allocated Budget Millions GENERAL FUND CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF JANUARY 31, 2017 3/15/2017 11:07 SUMMARY OF EXPENDITURES BY DEPARTMENT BUDGET ACTUAL COMPARISON OF RESULTS 2017 ANNUAL 2017 ALLOCATED 2015 2016 2017 I ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT % SPENT 2015/2016 2016/2017 01 City Council 366,016 28,714 23,797 26,334 32,782 4,068 9% 11% 24% 03 Mayor 4,079,582 235,994 213,439 221,063 243,338 7,343 6% 4% 10% 04 Human Resources 706,208 74,336 47,562 59,766 49,444 (24,892) 7% 26% (17)% 05 Finance 2,638,813 545,789 459,487 512,405 534,129 (11,660) 20% 12% 4% 06 Attorney 716,955 4,472 234 3,213 373 (4,099) 0% 1274% (88)% 07 Recreation 3,384,688 222,496 218,053 219,873 226,347 3,852 7% 1% 3% 08 Community Development 3,693,338 282,201 197,197 222,762 249,709 (32,492) 7% 13% 12% 09 Municipal Court 1,307,808 107,393 85,501 92,558 87,995 (19,398) 7% 8% (5)% 10 Police 18,288,092 1,829,711 1,646,144 1,749,827 1,732,931 (96,780) 9% 6% (1)% 11 Fire 11,862,568 1,140,326 1,012,120 1,021,573 1,211,006 70,680 10% 1% 19% 12 Technology & Innovation Svcs 2,026,820 133,928 76,579 95,183 96,889 (37,039) 5% 24% 2% 13 Public Works 3,802,639 360,429 368,370 349,821 350,878 (9,551) 9% (5)% 0% 15 Park Maintenance 1,418,760 74,651 86,517 66,045 94,031 19,380 7% (24)% 42% 16 Street Maintenance & Operations 3,109,592 210,413 155,441 168,710 191,496 (18,917) 6% 9% 14% 20 Dept20 5,501,474 28,897 25,000 25,000 25,000 (3,897) 0% 0% 0% Total Expenditures 62,903,353 5,279,750 4,615,441 4,834,133 5,126,347 (153,403) 8% 5% 6% Percent of year completed 8.33% 37 GENERAL FUND CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF JANUARY 31, 2017 3/15/2017 11:07 SUMMARY OF SALARIES AND BENEFITS BUDGET ACTUAL COMPARISON OF RESULTS 2017 ANNUAL 2017 ALLOCATED 2015 2016 2017 ACTUAL OVER /(UNDER) % CHANGE ALLOCATED BDGT % SPENT 2015/2016 2016/2017 11 Salaries 27,560,991 2,332,686 2,173,007 2,221,136 2,321,133 (11,553) 8% 2% 5% 12 Extra Labor 777,897 46,003 34,383 45,133 40,588 (5,414) 5% 31% (10)% 13 Overtime 1,632,035 108,434 134,558 100,920 161,383 52,949 10% (25)% 60% 15 Holiday Pay 525,583 489 - - 489 - 0% - - 21 FICA 1,809,260 148,771 137,324 140,529 147,348 (1,423) 8% 2% 5% 22 Pension -LEOFF 2 849,253 67,499 62,536 65,109 68,202 704 8% 4% 5% 23 Pension - PERS /PSERS 1,580,986 127,585 94,412 111,299 119,153 (8,432) 8% 18% 7% 24 Industrial Insurance 864,098 63,926 45,383 51,566 50,616 (13,310) 6% 14% (2)% 25 Medical & Dental 5,903,094 491,810 439,206 466,356 467,863 (23,946) 8% 6% 0% 26 Unemployment 13,000 - - - - - - - - 28 Uniform /Clothing 10,460 250 503 180 - (250) - (64)% - Total Salaries and Benefits 41,526,657 3,387,451 3,121,312 3,202,228 3,376,776 (10,675) 8% 3% 5% Percent of year completed 8.33% SUMMARY OF SUPPLIES, SERVICES, AND CAPITAL BUDGET ACTUAL COMPARISON OF RESULTS 2017 ANNUAL 2017 ALLOCATED 2015 2016 2017 ACTUAL OVER /(UNDER) °/0 CHANGE ALLOCATED BDGT % SPENT 2015/2016 2016/2017 Transfers 5,501,474 28,897 25,000 25,000 25,000 (3,897) 0% 0% 0% 31 Supplies 1,164,823 71,995 49,391 57,410 59,211 (12,784) 5% 16% 3% 34 Items Purchased for resale 22,000 69 - (1,502) 69 - 0% - (105)% 35 Small Tools 99,818 11,498 1,374 6,823 8,632 (2,866) 9% 397% 27% 41 Professional Services 3,266,711 55,017 (2,863) 48,775 20,621 (34,396) 1% (1804)% (58)% 42 Communication 449,970 25,745 24,203 25,555 17,738 (8,007) 4% 6% (31)% 43 Travel 192,380 15,497 6,661 8,079 11,941 (3,556) 6% 21% 48% 44 Advertising 51,500 4,259 541 2,935 3,677 (582) 7% 443% 25% 45 Rentals and Leases 2,314,372 243,706 216,005 211,824 174,592 (69,114) 8% (2)% (18)% 46 Insurance 886,895 879,027 778,210 803,228 879,261 234 99% 3% 9% 47 Public Utilities 1,893,570 44,596 21,940 1,956 52,860 8,265 3% (91)% 2603% 48 Repairs and Maintenance 732,613 96,190 32,855 82,988 83,880 (12,311) 11% 153% 1% 49 Miscellaneous 1,562,773 68,877 62,681 48,603 73,687 4,811 5% (22)% 52% 51 Inter - Governmental 3,003,792 346,931 278,128 310,227 338,405 (8,525) 11% 12% 9% 53 Ext Taxes, Oper. Assess 5 - 2 3 1 1 16% 73% (72)% 64 Machinery & Equipment 234,000 (5) - - (5) - (0)% - - Total Supplies, Services, and Capital 21,376,696 1,892,300 1,494,129 1,631,904 1,749,571 1 (142,728) 8% 9% 7% Percent of year completed 38 8.33%