HomeMy WebLinkAboutFIN 2017-07-18 Item 2B - Report - May 2017 Monthly Departmental Budgets - to -ActualsTO:
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City of Tukwila
INFORMATIONAL MEMORANDUM
Councilmembers
Mayor Ekberg
FROM: Peggy McCarthy, Finance Director
BY: Craig Zellerhoff, Fiscal Coordinator
DATE: July 7, 2017
SUBJECT: 2017 May 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 May YTD report is based on financial data
available as of July 7th, 2017, for the reporting period ending May 31st, 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 $23.4 million as compared to the allocated budget of $24.7 million, which
is $1.3 million below budget. Notable variances are as follows:
• Recreation department is above budget by $18 thousand, although overall spending to date is 35% of
budget through May. 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 $81 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 an overspend one thousand year -to -date, however, spending is $58 thousand greater than
2016 through the same period.
• Park department exceeded budget by $47 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 through May have not been recorded. Rather
than transferring funds automatically, we will be transferring funds into the capital projects funds as
needed.
21
INFORMATIONAL MEMO
Page 3
GENERAL FUND
CITY OF TUKW ILA
GENERAL FUND EXPENDITURES
YTD AS OFMAY 31, 2017
7/11 /2017 7:14
SUMMARY OF EXPENDITURES BY
DEPARTMENT
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2016
2016
2017
ACTUAL
OVB/(UN0ER) %CHANGE
ALLOCATE)
BOOT
%SPENT 2016/2016
2016/2017
01
City Council
366,016
171,972
136,619
145,404
142,118
(29,854)
39%
6%
(2)%
03
Mayor
4,079,582
1,511,235
1,330,711
1,497,190
1,427,171
(84,063)
35%
13%
(5)%
04
Human Resources
706,208
304,696
251,244
271,173
257,888
(46,808)
37%
8%
(5)%
05 Finance
2,638,813
1,332,801
1,162,702
1,115,695
1,188,994
(143,808)
45%
(4)%
7%
06 Attorney
716,955
244,558
195,643.
181.053
210.922
(33,636)
29%
(7)%
16 %"
07
Recreation
3,384,688
1,179,239
1,081,221
1,123,067
1,197,649
18,410
35%
4%
7%
08
Corn m unity Development
3,693,338
1,474,904
1,219,239
1,270,434
1,344,663
(130,241)
36%
4 %'
6%
09
Municipal Court
1,307,808
529,211
455,077
471,655
488,451
(40,760)
37%
4%
4%
10
Police
18,288,092
_ 7,888,571
7,203,649
7,614,820
7,307,742
(580,829)
40%
6%
(4)%
11
Fire
11,862,568
4,937,247
4,904,105
4,720,821
5,018,332
81,084
42%
(4)%
6%
12
Technology &Innovation Svcs
2,026,820
760,977
417,620
507,357
649,390
(111,587)
32%
21%
28%
13
Public Works
3,802,639
1,570,189
1,502,760
1,530,710
1,500,077
(70,112)
39%
2%
(2)%
15
Park Maintenance
1,418,760
530,742
501,586
469,341
578,081
47,339
41%
(6)%
23%
16
Street Maintenance & Operations
3,109,592
1;312,286
1,066,327
1,224,980
1,304,511
(7,776)
42%
15%
6%
20
Dept20
5,237,691
983,715
814,962
893,906
796,501
(187,214)
15%
10%
(11)%
Total Expenditures
62,639,570
24,732,343
22,243,466
23,037,606
23,412,488
(1,319,855)
37%
4%
2%
rcent of year carry/feted 41.67%
23
INFORMATIONAL MEMO
Page 4
GENERAL FUND
CITY OF TUKW ILA
GENERAL FUND EXPENDITURES
YTD AS OF MAY 31, 2017
7/1112017 714
SUMMARY OF SALARIES AND
BENEFITS
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017 ANNUAL
2017
ALLOCATED
2016
2016
2017
ACTUAL
OVER/(UNDER)
%SPENT
%CHANGE
ALLOCATED
BDGT
2016/2016 201612017
11 Salaries
27,560,991
11,476,982
10,582227
10,958,586
11,131,045
(345,937)
40%
4%
2%
12 Extra Labor
777,897
227,989
168,104
218,189
211,315
(16,674)
27%
30%
(3)%
13 Overtime
1,632,035
588,547
760,745
534,380
681,209
92,662
42%
(30)%
27%
15 Holiday Pay
525,583
7,640
2,518
7,220
7,170
(469)
1%
187%
(1)%
21 FICA
1,809,260
745,041
683,611
702,088
723,116
(21,926)
40%
3%
3%
22 Pension.LEOFF2
849,253
333,213
322,391
326,957
332,329
(884)
39%
1 %-
2%
23 Pension- PERSIPSERS
1,580,986
648,657
459,296
567,660
599,077
(49,580)
38%
24%
6%
24 Industrial Insurance
864,098
324,913
229,358
259,821
250,709
(74,204)
29%
13%
(4)%
25 Medical & Dental
5,903,094
2,478,691
2,191,622
2,349,201
2.344,732
(133,959)
40%
7%
(0)%
26 Unemployment
13,000
-
1,285
19,276
471
471
4%
1400%
(98)%
28 Uniform /Clothing
10,460
2,216
1,557
1,379
1,064
(1,152)
10%
(11)%
(23)%
Total Salaries and Benefits
41,526,657
16,833,888
15,402,716
15,944,758
16,282,237
(551,652)
39%
4%
2%
Percent of year completed 41.67% '
SUMMARY OF SUPPLIES,
SERVICES, AND CAPITAL
BUDGET
ACTUAL
COMPARISON OF RESULT S
2017 ANNUAL
2017
ALLOCATED
2016
2016
2017
ACTUAL
OvEW(UNDER) % CHANGE
ALLOCATED
MGT
%SPENT 2016/2016 2016/2017
Transfers
5,237,691
983,715
814,962
893,906
796,501
(187,214)
15% 10% (11)%
31 Supplies
1,164,823
515,232
445,979
453,754
561,125
45,893
48% 2% 24%
34 Items Purchased for resale
22,000
4,900
4,227
4,245
4,854
(46)
22% ' 0% 14%
35 Small Tools
99,818
21,591
186,740
27,426
37,172
15,581
37% (85)% 36%
41 Professional Services
3,266,711
916,192
851,799
768,907
856,878
(59,314)
26% (10)% 11%
42 Communication
449,970
146,675
131,757
134,498
143,542
(3,133)
32% 2% 7%
43 Travel
192,380
94,578
60,927 •
65,679
88,560
(6,018)
46% 8% 35%
44 Advertising
51,500
14,423
9,025
9,658
8,012
(6,411)
16% 7% (17)%
45 Rentals and Leases
2,314,372
1,291,547
1.088,346
1,093,526
890,268
(401,279)
38% 0% (19)%
46 Insurance
886,895
886,895
785,581
810,799
887,617
722
100% 3% 9%
47 Public Utilities
1,893,570
771,772
632,444
748,857
845,603
73,831
45% 18% 13%
48 Repairs and Maintenance
732,613
265,054
289,232
248,881
209,454
(55,599)
29% (14)% (16)%
49 Miscellaneous
1,562,773
673,742
483,983
436,873
497,456
(176,286)
32% (10)% 14%
51 Inter - Governmental
3,003,792
1291,155
1,055,716
1,152,097
1,261,326
(29,829)
42% 9% 9%
53 E>I Taxes, Oper. Assess
5
-
32
7
76
76
1530% (77)% 931%
64 Machinery& Equipment
234,000
20,983
-
243,934
41,807
20,824
18% - (83)%
Total Supplies, Services, and Capital
21,112,913
7,898,455
6,840,760
7,093,047
7,130,262
(768,203)
34% 4% 1%
Farcent of year completed 41.67%
24