HomeMy WebLinkAboutFIN 2017-09-19 Item 2B - Report - July 2017 Budgets-to-Actuals ReportCity of Tukwila
INFORMATIONAL MEMORANDUM
TO: Councilmembers
CC: Mayor Ekberg
FROM: Peggy McCarthy, Finance Director
BY: Craig Zellerhoff, Fiscal Coordinator
DATE: September 11, 2017
SUBJECT: 2017 July 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 July YTD report is based on financial data
available as of September 11th, 2017, for the reporting period ending July 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 $33.4 million as compared to the allocated budget of $36.0 million, which
is $2.6 million below budget. Notable variances are as follows:
• While the fire department is below the allocated budget by $66 thousand, salaries and benefits exceed
budget by $151 thousand. This is attributed to the staffing of the unbudgeted pipeline positions (5 vs 3
in 2016) to maintain minimum staffing levels and backfill for retirements. Overtime is now below
allocated budget by $50 thousand, however, spending is $34 thousand greater than 2016 through the
same period. Additionally, labor contracts have not yet been settled. While the budget includes a cost -
of -living adjustment of 2%, actuals do not reflect contract settlement terms.
• Park department exceeded budget by $107 thousand. This is a result of the department being fully
staffed in 2017 compared to 2016. The department 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. A billing timing difference for surface water charges in July vs. August in the prior year has
resulted in an additional expense of $60K for July.
• Street department exceeded budget by $256 thousand. This is a result of a billing timing difference for
surface water charges in July vs. August in the prior year. This has resulted in an additional expense
of $415K for July.
• Transfers from the general fund into capital projects funds through July have not been recorded. Rather
than transferring funds automatically, we will be transferring funds into the capital projects funds as
needed.
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INFORMATIONAL MEMO
Page 2
• Salaries and benefits are lower through July due to negotiations for the bargaining units. The following
table estimates the additional general fund expenditure through July that could be recorded once
contract agreements are approved. It should be noted that the budget reflects 2% COLA as a place -
holder when the budget was drafted.
Percent Increase
Estimated Cost through July
2017
1.5%
$285,000
2.0%
$380,000
2.5%
$475,000
• Rents and leases are below budget by $528 thousand. The primary reason is a timing difference in
the way the allocated budget is calculated. A credit was applied in December of 2016 to true -up O&M
as well as capital costs at the end of the year. It is anticipated that by the end of the year, rents and
leases will be very close to budget rather than under budget.
Year to Date Department Expenditures Compared to Allocated Budget
(Through July 2017)
City Council J $198
Mayor
III $227
Human Resources 1111 $391
$435
Finance
Attorney $221
$362
Recreation
Community Dev
Municipal Court .11. $702
_ $743
Police
Fire
Tech. & Innovation
Public Works
Park Maintenance
Street Maint & Ops
Dept 20
12
$2,076
52,201
$1.487
$1,694
$1.824
$1,846
$1.872
$2,100
$954
$1.029
1111111111111a$2,057
$2.191
$854
$748
$2.032
$1.777
$1,518
$2.848
$6,839
$6,904
$10,397
$10,931
50 $1,000 S2,000 $3.000 $4.000 55,000 $6.000 $7.000 $8.000 $9.000 510.000 $11,000 $12,000
Thousands
■ Year to Date •Allocated Budget
INFORMATIONAL MEMO
Page 3
GENERAL FUND
CITY OF TUKW ILA
GENERAL FUND EXPENDITURES
YTD AS OF J ULY 31, 2017
9/11/2017 11:32
SUMMARY OF EXPENDITURES BY
DEPARTMENT
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER) %CHANGE
ALLOCATED
BOGT
%SPENT 2015/2016 2016/2017
01 City Council
366,016
227,361
186.835
197,384
197,584
(29,778)
54%
6%
0%
03 Mayor
4,079,582
2,200,531
1,838,897
2,135,697
2,076,297
(124,234)
51%
16%
(3)%
04 Human Resources
706,208
435,377
358,445
392,824
391,059
(44,319)
55%
10%
(0)%
05 Finance
2,638,813
1,694,498
1,633,438
1,406,494
1,487,444
(207,054)
56%
(14)%
6%
06 Attorney
716,955
361,708
306,196
267,789
220,974
(140,735)
31%
(13)%
(17)%
07 Recreation
3,384,688
1,845,734
1,675,540
1,734,835
1,824,121
(21,613)
54%
4%
5%
08 Community Development
3,693,338
2,100,327
1,632,047
1,842,790
1,872,490
(227,837)
51%
13%
2%
09 Municipal Court
1,307,808
743,324
638,840
667,201
702,376
(40,948)
54%
4%
5%
10 Police
18,288,092
10.930.784
9,917,997
10,470,593
10,397,450
(533,334)
57%
6%
(1)%
11 Fire
11,862,568
6,904,214
6,752,424
6,628,627
6,838,622
(65,592)
58%
(2)%
3%
12 Technology& Innovation Svcs
2,026,820
1,029,264
593,703
676,328
953,536
(75,729)
47%
14%
41%
13 Public Works
3,802,639
2,191,494
1,944,930
2,135,752
2,056,631
(134,863)
54%
10%
(4)%
15 Park Maintenance
1,418,760
747,867
722,716
698,646
854,369
106,502
60%
(3)%
22%
16 Street Maintenance & Operations
3,109,592
1,776,843
1,414,877
1,662,503
2,032,463
255,620
65%
18%
22%
20 Dept20
5,237,691
2,848,136
2,504,923
2,588,114
1,518,002
(1,330,134)
29%
3%
(41)%
Total Expenditures
62,639,570
36,037,464
32,121,809
33,505,577
33,423,417
(2,614,047)
53%
4%
(0)%
Percent o year completed 58.33 %
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INFORMATIONAL MEMO
Page 4
GENERAL FUND
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
YTD AS OFJULY 31, 2017
9/11/2017 11:32
SUMMARY OF SALARIES AND
BENEFITS
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2016
2016
2017
ACTUAL
OVER/WM(3i) %CHANGE
ALLOCATED
BDGT
%SPENT 2016/2016 2016/2017
11 Salaries
27,560,991
16,113,468
14,859,949
15,379,556
15,604,254
(509,214)
57%
3%
1%
12 Extra Labor
777,897
402,762
340,893
384,131
384,589
(18,173)
49%
13%
0%
13 Overtime
1.632,035
949,553
1,040,968
832,880
952,697
3,143
58%
(20)%
14%
15 Holiday Pay
525,583
77,373
4,767
79,341
77,807
434
15%
1564%
(2)%
21 FICA
1,809,260
1,063,835
966,800
1,000,601
1,027,724
(36,111)
57%
3%
3%
22 Pension-LEOFF2
849,253
473,932
456,261
463,873
472,108
(1,823)
56%
2%
2%
23 Pension-PERS/PSERS
1,580,986
924,752
661,037
806,915
849,675
(75,077)
54%
22%
5%
24 Industrial Insurance
864,098
465,058
330,940
373,009
355,971
(109,086)
41%
13%
(5)%
25 Medical & Dental
5,903,094
3,461,927
3,059,442
3,280,509
3,272,682
(189,245)
55%
7%
(0)%
26 Unemployment
13,000
(3,385)
1,285
19,276
(663)
2,722
(5)%
1400%
(103)%
28 Uniform/Clothing
10,460
2,965
1.777
1,731
1,403
(1,562)
13%
(3)%
(19)%
Total Salaries and Benefits
41,526,657
23,932,239
21,724,120
22,621,822
22,998,246
(933,993)
55%
4%
2%
Percent o year completed 58.33 %
SUMMARY OF SUPPLIES,
SERVICES, AND CAPITAL
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATE)
2016
2016
2017
ACTUAL
OVEN( UNDER) %CHANGE
ALLOCATED
BOLT
%SPENT 2016/2016 2016/2017
Transfers
5,237,691
2,848,136
2,504,923
2,588,114
1,518,002
(1,330,134)
29%
3%
(41)%
31 Supplies
1,164,823
706,141
658,527
639,811
664,477
(41,664)
57%
(3)%
4%
34 Items Purchased for resale
22,000
15,372
16,901
15,400
15,307
(65)
70%
(9)%
(1(
35 Small Tools
99,818
53,813
189,054
35,853
63,123
9,310
63%
(81)%
76%
41 Professional Services
3,266,711
1,474,569
1,228,111
1,297,631
1,324,766
(149,804)
41%
6%
2%
42 Communication
449,970
283,130
190,047
187,066
203,921
(79,208)
45%
(2)%
9%
43 Travel
192,380
123,058
77,824
84,227
119,783
(3,275)
62%
8%
42%
44 Advertising
51,500
24,404
17,156
14,002
11,509
(12,896)
22%
(18)%
(18)%
45 Rentals and Leases
2,314,372
1,782,696
1,533,177
1,524,344
1,254,991
(527,705)
54%
(1)%
(18)%
46 Insurance
886,895
886,895
785,581
810,799
887,617
722
100%
3%
9%
47 Public Utilities
1,893,570
933,739
773,036
906,417
1,466,542
532,802
77%
17%
62%
48 Repairs and Maintenance
732,613
373,672
370,968
347,790
284,741
(88,930)
39%
(6)%
(18)%
49 Miscellaneous
1,562,773
870,999
657,791
593,524
643,806
(227,192)
41%
(10)%
8%
51 Inter -Governmental
3,003,792
1,707,616
1,374,441
1,470,091
1,796,460
88,844
60%
7%
22%
53 Ext Taxes, Oper. Assess
5
-
34
549
146
146
2921%
1529%
(73)%
64 Machinery & Equipm ent
234,000
20,983
20,120
368,336
169,979
148,996
73%
1731%
(54)%
Total Supplies, Services, and Capital
21,112,913
12,105,225
10,397,689
10,883,953
10,425,171
(1,680,054)
49%
5%
(4) %
Percent o year completed 58.33%
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