The URL can be used to link to this page

Home My WebLink AboutFIN 2017-06-20 Item 2B - Update - 2017 April Year-to-Date FinancialTO: CC: City of Tukwila INFORMATIONAL MEMORANDUM Councilmembers Mayor Ekberg FROM: Peggy McCarthy, Finance Director BY: Craig Zellerhoff, Fiscal Coordinator DATE: June 9, 2017 SUBJECT: 2017 April 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 April YTD report is based on financial data available as of June 9th, 2017, for the reporting period ending April 30th, 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 $18.9 million as compared to the allocated budget of $20.0 million, which is $1.1 million below budget. Notable variances are as follows: • Recreation department is above budget by $29 thousand, although overall spending to date is 28% of budget through April. 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 $51 thousand. This is attributed to the staffing of the unbudgeted pipeline positions (5 vs 3 in 2016) to maintain minimum staffing levels. Overtime is now in line with budget with a overspend four thousand year -to -date. • Park department exceeded budget by $67 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. • Transfers from the general fund into capital projects funds for first quarter have not been recorded. Rather than transferring funds automatically, we will be transferring funds into the capital projects funds as needed. 15 INFORMATIONAL MEMO Page 2 Year to Date Department Expenditures Compared to Allocated Budget (Through April 2017) City Council Mayor 1 $117 $138 Human Resources $209 $241 Finance Attorney $165 $186 Recreation Community Dev. Municipal Court $421 $383 Police Fire Tech. & Innovation Public Works $1,149 $1,018 $957 $927 $1,052 $1,163 $513 $625 Park Maintenance $468 $401 Street Maint & Ops Dept 20 16 $1,231 $1,274 $1,094 $1,123 $772 $956 $0 $1,000 $2,000 $3,000 $4,044 $3,993 $4,000 • Year to Date • Allocated Budget $5,000 $5,768 $6,247 $6,000 $7,000 Thousands INFORMATIONAL MEMO Page 3 GENERAL FUND CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF APRIL 30, 2017 6/9/2017 13:00 SUMMARY OF EXPENDITURES BY DEPARTMENT _ BUDGET ACTUAL COMPARISON OF RESULTS 2017 ANNUAL 2017 ALLOCATED 2015 2016 2017 ACTUAL OVER/(UNDER) % CI-IA NGE ALLOCATED BOGT %SPENT 2015/2016 2016/2017 01 City Council 366,016 137,884 111,497 116,218 116,922 (20,963) 32% 4% 1% 03 Mayor 4,079,582 1,149,262 1,022,287 1,153,323 1,113,051 (36,212) 27% 13% (3) %, 04 Human Resources 706,208 241,092 202,982 211,721 208,538 (32,553) 30% 4% (2) %. 05 Finance 2,638,813 1,131,334 1,020,293 966,270 1,017,800 (113,534) 39% (5)% 5% 06 Attorney 716,955 185,794 146,890 137,289 164,735 (21,059) 23% (7)% 20% 07 Recreation 3,384,688 927,470 870,881 886,675 956,772 29,301 28% 2% 8% 08 Community Development 3,693,338 1,162,940 941,146 1,005,206 1,052,322 (110,618) 28% 7% 5% 09 Municipal Court 1,307,808 420,783 363,795 374,825 383,482 (37,302) 29% 3% 2% 10 Police 18,288,092 6,246,815 5,744,324 6,115,290 5,767,899 (478,915) 32% 6% (6) %, 11 Fire 11,862,568 3,992,757 4,000,375 3,804,038 4,044,198 51,441 34% (5)% 6% 12 Technology& Innovation Svcs 2,026,820 624,850 330,336 421,895 513,492 (111,357) 25% 28% 22% 13 Public Works 3,802,639 1,273,908 1,240,927 1,244,460 1,231,296 (42,612) 32% 0% (1) %, 15 Park Maintenance 1,418,760 400,722 409,027 375,106 467,914 67,192 33% (8)% 25% 16 Street Maintenance & Operations 3,109,592 1,122,868 928,858 1,053,281 1,094,175 (28,692) 35% 13% 4% 20 Dept20 5,237,691 956,203 789,962 868,906 771,501 (184,702) 15% 10% (11)% Total Expenditures 62,639,570 19,974,682 18,123,579 18,734,504 18,904,097 (1,070,585) 30% 3% 1% Percent o year completed 33.33% 17 INFORMATIONAL MEMO Page 4 GENERAL FUND CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF APRIL 30, 2017 6/91201 7 1 3:00 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 9,229,759 8,513,026 8,810,769 8,893,204 (336,555) 32% 3% 1% 12 Extra Labor 777,897 179,696 132,434 175,205 162,882 (16,814) 21% 32% (7)% 13 Overtime 1,632,035 456,256 600,721 413,697 533,904 77,647 33% (31)% 29% 15 Holiday Pay 525,583 5,252 2,518 4,751 4,726 (526) 1% 89% (1)% 21 FICA 1,809,260 597,877 547,557 563,518 575,302 (22,575) 32% 3% 2% 22 Pension- LEOFF2 849,253 266,328 256,853 261,450 264,742 (1,586) 31% 2% 1% 23 Pension - PERS /PSERS 1,580,986 518,381 368,805 453,149 478,303 (40,078) 30% 23% 6% 24 Industrial Insurance 864,098 258,782 183,180 207,415 197,679 (61,102) 23% 13% (5)% 25 Medical & Dental 5,903,094 1,980,171 1,756,490 1,877,454 1,874,680 (105,492) 32% 7% (0)% 26 Unemployment 13,000 - 1,285 19,276 471 471 4% 1400% (98)% 28 Uniform /Clothing 10,460 1,769 1,459 1,002 965 (805) 9% (31)% (4)% Total Salaries and Benefits 41,526,657 13,494,271 12,364,328 12,787,685 12,986,857 (507,415) 31% 3% 2% Percent o year completed 33.33% 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 5,237,691 956,203 789,962 868,906 771,501 (184,702) 15% 10% (11)% 31 Supplies 1,164,823 366,666 365,160 362,180 413,645 46,978 36% (1)% 14% 34 Items Purchased for resale 22,000 283 1,307 (673) 3,822 3,539 17% (151)% (668)% 35 Small Tools 99,818 22,974 182,682 15,930 32,258 9,284 32% (91)% 102% 41 Professional Services 3,266,711 615,535 576,841 512,085 598,760 (16,775) 18% (11)% 17% 42 Communication 449,970 111,273 111,759 100,413 111,307 34 25% (10)% 11"% 43 Travel 192,380 76,619 47,838 56,076 65,171 (11,448) 34% 17% 16% 44 Advertising 51,500 13,025 6,405 9,131 7,139 (5,885) 14% 43% (22)% 45 Rentals and Leases 2,314,372 997,454 869,444 871,893 717,979 (279,475) 31% 0% (18)% 46 Insurance 886,895 886,758 779,175 810,866 881,033 (5,725) 99% 4% 9% 47 Public Utilities 1,893,570 720,383 577,552 699,173 750,450 30,066 40% 21% 7% 48 Repairs and Maintenance 732,613 217,186 265,354 210,148 183,011 (34,175) 25% (21)% (13)% 49 Miscellaneous 1,562,773 537,373 418,691 347,382 435,539 (101,834) 28% (17)% 25% 51 Inter - Governmental 3,003,792 942,915 767,065 840,524 922,921 (19,994) 31% 10% 10% 53 Ext Taxes, Oper. Assess 5 - 18 6 52 52 1042% (65)% 737% 64 Machinery& Equipment 234,000 15,763 - 242,978 22,653 6,890 10% - (91)% Total Supplies, Services, and Capital 21,112,913 6,480,411 5,759,251 5,947,018 5,917,241 (563,170) 28% 3% (1)% Percent o year completed 33.33% 18