HomeMy WebLinkAboutFIN 2017-10-17 Item 2D - Report - August 2017 Monthly Departmental Budgets-to-Actuals ReportTO:
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City of Tukwila
INFORMATIONAL MEMORANDUM
Councilmembers
Mayor Ekberg
FROM: Peggy McCarthy, Finance Director
BY: Craig Zellerhoff, Fiscal Coordinator
DATE: October 11 28, 2017
SUBJECT: 2017 August 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 August YTD report is based on financial
data available as of September 28th, 2017, for the reporting period ending August 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 $37.7 million as compared to the allocated budget of $41.2 million, which
is $3.5 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 $166 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 $96 thousand, however, spending is $8 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.
• TIS department has exceeded budget by $52 thousand. The primary reason is a timing difference in
the way the allocated budget is calculated for Professional Services. Year to date spend is 56%
compared to 66.67% of the year expired. It is anticipated that by the end of the year, the TIS budget
will be within budget.
• Park department exceeded budget by $23 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
during the first half of the year as they are being more proactive and intentional in the planning and
preparation for busier summer months. Expenditures are expected to be lower in the second half of
the year.
• Transfers from the general fund into capital projects funds through August 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 $1.1 million lower than budget through August due to ongoing negotiations
with 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%
$332,000
2.0%
$442,000
2.5%
$553,000
• Rents and leases are below budget by $398 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 August 2017)
City council 5$222553
Mayor
Human Resources • $448
$516
Finance
Attorney I $324
$421
Recreation
Community Dev.
52,370
$2,584
51,675
51,918
$2,129
52,201
$2,136
$2,414
Municipal Court — 5808
I= 5850
Police
Fire
Tech. & Innovation 51,138
51,086
Public Works IIIIIM52'354
$2,520
Park Maintenance 5973
$950
Street Maint & Ops$2,213
$2,383
Dept 20 $1,543
52,875
$7,752
57,819
511,622
- 512,429
50 51000 52,000 53.000 54,000 55,000 56,000 57,000 S8,000 $9,000510,000511,000512,000$13,000514,000
Thousands
■ Year to Date • Allocated Budget
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INFORMATIONAL MEMO
Page 3
GENERAL FUND
CITY OF TUKW ILA
GENERAL FUND EXPENDITURES
YTD AS OF AUGUST 31, 2017
91281201713:35
SUMMARY OF EXPENDITURES BY
DEPARTMENT
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2016
2016
2017
ACTUAL
OVER/(UNDER) %CHANGE
ALLOCATED
BOGT
%SPENT 201612016 2016/2017
01 City Council
366,016
253,070
209,725
221,668
224,757
(28,312)
61%
6%
1%
03 Mayor
4,079,582
2,584,137
2,246,013
2,501,302
2,370,065
(214,072)
58%
11%
(5)%
04 Human Resources
706,208
515,804
410,205
468,812
448,382
(67,422)
63%
14%
(4)%
05 Finance
2,638,813
1,918,335
1,790,595
1,585,948
1,674,720
(243,615)
63%
(11)%
6%
06 Attorney
716,955
420,837
365,162
311,755
323,746
(97,091)
45%
(15)%
4%
07 Recreation
3,384,688
2,200,529
1,956,690
2,033,408
2,128,910
(71,619)
63%
4%
5%
08 Community Development
3,693,338
2,413,543
1,887,065
2,119,171
2,135,795
(277,748)
58%
12%
1%
09 Municipal Court
1,307,808
850,073
733,854
763,976
807,536
(42,537)
62%
4%
6%
10 Police
18,288,092
12,429,095
11,195,973
12,030,017
11,621,606
(807,489)
64%
7%
(3)%
11 Fire
11,862,568
7,818,848
7,682,578
7,518,990
7,752,013
(66,835)
65%
(2)%
3%
12 Technology& Innovation Svcs
2,026,820
1,085,655
686,561
795,950
1,138,152
52,497
56%
16%
43%
13 Public Works
3,802,639
2,519,789
2,230,738
2,454,889
2,354,161
(165,629)
62%
10%
(4)%
15 Park Maintenance
1,418,760
950,329
904,169
904,228
972,953
22,624
69%
0%
8%
16 Street Maintenance & Operations
3,109,592
2,383,195
1,896,478
2,256,832
2,212,884
(170,312)
71%
19%
(2)%
20 Dept20
5,237,691
2,875,429
2,529,923
2,612,916
1,543,002
(1,332,427)
29%
3%
(41)%
Total Expenditures
62,639,570
41,218,669
36,725,730
38,579,863
37,708,682
(3,509,987)
60%
5%
(2)%
Percent o year completed 66.67%
51
INFORMATIONAL MEMO
Page 4
GENERAL FUND
CITY OF TUKW ILA
GENERAL FUND EXPENDITURES
YTD AS OF AUGUST 31, 2017
912812017 13:35
SUMMARY OF SALARIES AND
BENEFITS
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2016
2016
2017
ACTUAL
OVBJ(UNDER) % CHANGE
ALLOCATED
BDGT
%SPRIT 2016/2016 2016/2017
11 Salaries
27,560,991
18,366,078
16,947,917
17,540736
17,805,782
(560,296)
65%
3%
2%
12 Extra Labor
777,897
514,405
437,694
476,772
492,992
(21,412)
63%
9%
3%
13 Overtime
1,632,035
1,111,152
1,198,796
983,105
1,048,035
(63,117)
64%
(18)%
7%
15 Holiday Pay
525,583
78,159
4,767
80,154
77,807
(352)
15%
1581%
(3)%
21 FICA
1,809,260
1,225,440
1,106,350
1,146,708
1,174,243
(51,197)
65%
4%
2%
22 Pension-LEOFF2
849,253
542,388
522,593
529,913
539,840
(2,549)
64%
1%
2%
23 Pension-PERS/PSERS
1,580,986
1,057,230
772,826
922,962
985,462
(71,767)
62%
19%
7%
24 Industrial Insurance
864,098
538,461
381,754
431,430
411,834
(126,627)
48%
13%
(5)%
25 Medical & Dental
5,903,094
3,949,295
3,490,801
3,742,239
3,741,523
(207,772)
63%
7%
(0)%
26 Unemployment
13,000
-
1,285
28,991
3,956
3,956
30%
2155%
(86)%
28 Uniform/Clothing
10,460
3,176
3,526
1,819
1,788
(1,388)
17%
(48)%
(2)%
Total Salaries and Benefits
41,526,657
27,385,784
24,868,311
25,884,829
26,283,263
(1,102,521)
63%
4%
2%
Percent o year completed 66.67%
SUMMARY OF SUPPLIES,
SERVICES, AND CAPITAL
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2016
2016
2017
ACTUAL
OVER/(UNDER) %CHANGE
ALLOCATED
BOW
%SPB(T 2016/2016 2016/2017
Transfers
5,237,691
2,875,429
2,529,923
2,612,916
1,543,002
(1,332,427)
29% 3% (41)%
31 Supplies
1,164,823
817,817
746,516
769,325
770,899
(46,918)
66%
3%
0%
34 Items Purchased for resale
22,000
15,841
21,701
15,899
15,307
(534)
70%
(27)%
(4)%
35 Small Tools
99,818
57,436
191,099
49,382
67,989
10,554
68%
(74)%
38%
41 Professional Services
3,266,711
1,840,115
1,574,149
1,637,022
1,624,850
(215,265)
50%
4%
(1)%
42 Communication
449,970
244,822
223,594
223,174
246,144
1,322
55%
(0)%
10%
43 Travel
192,380
142,834
87,722
99,366
124,996
(17,839)
65%
13%
26%
44 Advertising
51,500
28,972
19,982
15,965
12,539
(16,433)
24%
(20)%
(21)%
45 Rentals and Leases
2,314,372
1,973,724
1,759,533
1,746,476
1,575,478
(398,246)
68%
(1)%
(10)%
46 Insurance
886,895
886,895
785,581
810,799
887,617
722
100%
3%
9%
47 Public Utilities
1,893,570
1,494,237
1,258,765
1,441,526
1,543,208
48,971
81%
15%
7%
48 Repairs and Maintenance
732,613
439,926
409,219
421,903
334,815
(105,111)
46%
3%
(21)%
49 Miscellaneous
1,562,773
998,454
754,321
668,499
703,550
(294,904)
45%
(11)%
5%
51 Inter -Governmental
3,003,792
1,951,716
1,475,146
1,746,381
1,921,395
(30,321)
64%
18%
10%
53 Ext Taxes, Oper.Assess
5
-
48
549
195
195
3908%
1053%
(64)%
64 Machinery & Equipment
234,000
64,667
20,120
435,853
53,435
(11,231)
23%
2066%
(88)%
Total Supplies, Services, and Capital
21,112,913
13,832,885
11,857,419
12,695,034
11,425,419
(2,407,466)
54%
7%
(10) %
Percent o year completed 66.67%
52