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Home My WebLink AboutFIN 2017-04-18 Item 2C - Report - Feburary 2017 Monthly Departmental Budgets to Actuals (Year to Date Update)TO: CC: City of Tukwila INFORMATIONAL MEMORANDUM Councilmembers Mayor Ekberg FROM: Peggy McCarthy, Finance Director BY: Craig Zellerhoff, Fiscal Coordinator DATE: April 7, 2017 SUBJECT: 2017 February 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 February YTD report is based on financial data available as of April 6th, 2017, for the reporting period ending February 28th, 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 $9.7 million as compared to the allocated budget of $10.1 million, which is $475 thousand below budget. Notable variances are as follows: • Recreation department is above budget by $23 thousand. Administration salaries and benefits are greater than 2016 due to being fully staffed in 2017. Supplies are higher than normal due to costs associated with the 20 -year Gala celebration. The department also incurred expenses related to the Teen visit to Olympia, these costs were funded through a grant /donation from World Vision. • Fire department is above budget by $53 thousand. This is attributed to the staffing of the unbudgeted pipeline positions (5 vs 3 in 2016) to maintain minimum staffing levels. The department experienced a greater use of overtime in January of $25 thousand and $2 thousand in February compared to 2016. • Park department exceeded budget by $32 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 as they are being more proactive and intentional in the planning and preparation for busier summer months. 37 INFORMATIONAL MEMO Page 2 City Council Is: Mayor Human Resources M—$101 $133 Finance Year to Date Department Expenditures Compared to Allocated Budget (Through February 2017) $554 Attorney 1 $$6 $68 Recreation $473 $449 Community Dev. — 5504 $503 Municipal Court $ $21 $210 Police Fire Tech. & Innovation M226 $267 Public Works Park Maintenance - $256 $224 Street Maint & Ops $601 5714 5660 $659 Dept20 I $50 $58 $795 $738 5743 $0 $1,000 38 53,004 $2,102 02,049 $3,310 $2,000 53,000 $4,000 Thousands "Year to Date 'Allocated Budget INFORMATIONAL MEMO Page 3 GENERAL FUND CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF FEBRUARY 28, 2017 4/12/2017 12:24 SUMMARY OF EXPENDITURES BY DEPARTMENT BUDGET ACTUAL COMPARISON OF RESULTS 2017 ANNUAL 2017 ALLOCATED 2015 2016 2017 ACTUAL OVER/(UNDER) %CHANGE ALLOCATED BDGT %SPENT 2015/2016 2016/2017 01 City Council 366,016 77,629 57,873 60,668 58,185 (19,444) 16% 5% (4)% 03 Mayor 4,079,582 601,159 452,478 571,486 554,399 (46,760) 14% 26% (3)% 04 Human Resources 706,208 132,792 106,412 110,775 100,818 (31,974) 14% 4% (9)% 05 Finance 2,638,813 794,856 674,887 686,397 713,615 (81,241) 27% 2% 4% 06 Attorney 716,955 68,400 46,243 50,661 46,449 (21,951) 6% 10% (8)% 07 Recreation 3,384,688 449,186 426,122 437,676 472,876 23,689 14% 3% 8% 08 Community Development 3,693,338 502,711 431,817 418,285 503,804 1,093 14% (3)% 20% 09 Municipal Court 1,307,808 209,547 179,704 184,736 185,388 (24,159) 14% 3% 0% 10 Police 18,288,092 3,310,154 2,934,692 3,168,001 3,003,706 (306,448) 16% 8% (5)% 11 Fire 11,862,568 2,049,160 1,892,113 1,916,114 2,101,913 52,754 18% 1% 10% 12 Technology& Innovation Svcs 2,026,820 266,615 166,499 184,195 226,328 (40,287) 11% 11% 23% 13 Public Works 3,802,639 659,238 652,928 650,142 659,816 578 17% (0)% 1% 15 Park Maintenance 1,418,760 223,961 227,665 203,683 256,158 32,197 18% (11)% 26% 16 Street Maintenance & Operations 3,109,592 743,032 610,656 717,372 738,068 (4,964) 24% 17% 3% 20 Dept 20 5,501,474 57,795 50,000 50,000 50,000 (7,795) 1% 0% 0% Total Expenditures 62,903,353 10,146,234 8,910,088 9,410,191 9,671,522 (474,712) 15% 6% 3% Percent o year completed 16.67% 39 INFORMATIONAL MEMO Page 4 GENERAL FUND CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF FEBRUARY 28, 2017 4/12/2017 12:28 SUMMARY OF SALARIES AND BENEFITS BUDGET ACTUAL COMPARISON OF RESULTS 2017 ANNUAL 2017 ANNUAL 2017 ALLOCATED 2015 2016 2017 ACTUAL OVER./(UNDER) % CHANGE ALLOCATED BDGT %SPENT 2015/2016 2016/2017 11 Salaries 27,560,991 4,611,116 4,271,986 4,410,807 4,497,579 (113,537) 16% 3% 2% 12 Extra Labor 777,897 87,293 67,845 91,248 79,487 (7,805) 10% 34% (13)% 13 Overtime 1,632,035 208,665 253,674 197,656 286,821 78,156 18% (22)% 45% 15 Holiday Pay 525,583 489 - - 489 - 0% - - 21 FICA 1,809,260 297,684 273,904 281,354 290,651 (7,033) 16% 3% 3% 22 Pension -LEOFF 2 849,253 132,612 124,794 130,126 133,423 811 16% 4% 3% 23 Pension - PERS /PSERS 1,580,986 256,093 187,511 223,620 239,905 (16,187) 15% 19% 7% 24 Industrial Insurance 864,098 125,803 86,878 101,538 95,951 (29,853) 11% 17% (6)% 25 Medical & Dental 5,903,094 987,403 879,780 937,275 935,400 (52,003) 16% 7% (0)% 26 Unemployment 13,000 - 1,285 10,624 471 471 4% 727% (96)% 28 Uniform /Clothing 10,460 1,349 920 520 630 (719) 6% (43)% 21% Total Salaries and Benefits 41,526,657 6,708,507 6,148,578 6,384,767 6,560,809 (147,698) 16% 4% 3% Percent o year completed 16.67% SUMMARY OF SUPPLIES, SERVICES, AND CAPITAL BUDGET ACTUAL COMPARISON OF RESULTS 2017 ANNUAL 2017 ALLOCATED 2015 2016 2017 ACTUAL OVER (UNDER) % CHANGE ALLOCATED BDGT %SPENT 2015/2016 2016/2017 Transfers 5,501,474 57,795 50,000 50,000 50,000 (7,795) 1% 0% 0% 31 Supplies 1,164,823 176,926 142,439 169,050 165,705 (11,221) 14% 19% (2)% 34 Items Purchased for resale 22,000 69 214 (1,115) 69 - 0% (621)% (106)% 35 Small Tools 99,818 17,421 57,387 8,367 16,060 (1,361) 16% (85)% 92% 41 Professional Services 3,266,711 264,305 128,967 234,474 211,216 (53,089) 6% 82% (10)% 42 Communication 449,970 50,231 45,772 47,030 42,555 (7,676) 9% 3% (10)% 43 Travel 192,380 40,459 15,161 27,008 30,794 (9,665) 16% 78% 14% 44 Advertising 51,500 3,928 1,682 3,239 4,237 309 8% 93% 31% 45 Rentals and Leases 2,314,372 499,547 431,084 435,663 355,612 (143,935) 15% 1% (18)% 46 Insurance 886,895 879,866 778,210 804,035 880,875 1,009 99% 3% 10% 47 Public Utilities 1,893,570 561,092 441,044 539,968 581,973 20,881 31% 22% 8% 48 Repairs and Maintenance 732,613 88,089 143,759 66,371 117,078 28,988 16% (54)% 76% 49 Miscellaneous 1,562,773 315,762 144,956 204,195 182,259 (133,503) 12% 41% (11)% 51 Inter - Governmental 3,003,792 472,242 380,830 421,069 462,269 (9,973) 15% 11% 10% 53 Ext Taxes, Oper. Assess 5 - 4 6 16 16 326% 49% 170% 64 Machinery & Equipment 234,000 9,995 - 16,063 9,995 - 4% - (38)% Total Supplies, Services, and Capital 21,376,696 3,437,727 2,761,510 3,025,424 3,110,713 (327,014) 15% 10% 3% Percent o year completed 16.67% 40