HomeMy WebLinkAboutFIN 2018-01-17 Item 2 - Report - November 2017 General Fund UpdateTO:
CC:
City of Tukwila
INFORMATIONAL MEMORANDUM
Councilmembers
Mayor Ekberg
FROM: Peggy McCarthy, Finance Director
BY: Vicky Carlsen, Deputy Finance Director
DATE: January 10, 2018
SUBJECT: 2017 November General Fund 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 November YTD report is based on financial
data available as of January 4th, 2018, for the reporting period ending November 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.
It should be noted that budget amendments, as approved by Council on November 20, 2017, have been
included in this report.
Departmental Expenditures
General fund expenditures totaled $52.3 million as compared to the allocated budget of $56.8 million, which
is $4.4 million below budget. Notable variances are as follows:
• While the fire department is below the allocated budget by $378 thousand, salaries are over budget by
$21 thousand and the firefighters bargaining unit is still in negotiations. If the contract is settled prior
to closing out 2017, retro pay could be paid in 2018 but transferred back to 2017. It should be noted
that a budget amendment of $400 thousand is included in the budget figures.
• TIS department has exceeded budget by $118 thousand. The primary reason is a timing difference in
the way the allocated budget is calculated for Professional Services. Year to date spend is 82%
compared to 91.67% of the year expired. It is anticipated that by the end of the year, the TIS budget
will be within budget.
• Transfers from the general fund into capital projects funds through November have not been recorded.
Rather than transferring funds automatically, we will be transferring funds into the capital projects funds
as needed. It is anticipated that a transfer of $1.8 million to the arterial street fund will be necessary
due to the additional expenditures related to the Interurban Avenue South project.
• Salaries and benefits are $1.6 million lower than budget through November due to ongoing negotiations
with the bargaining units. It should be noted that the budget reflects 2% COLA as a place -holder when
the budget was drafted.
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INFORMATIONAL MEMO
Page 2
• Rents and leases are below budget by $99 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.
• Miscellaneous category is below budget by $423 thousand. Claims and judgements, in the Finance
department accounts for $157 thousand, DCD is below budget by $101 thousand (permits and code
enforcement divisions), and TIS is below budget by $82 thousand due to timing difference in spending
patterns.
Year to Date Department Expenditures Compared to Allocated Budget
(Through November2017)
City Council I $303
$367
Mayor
Human ResourcesII
$606
$655
Finance
Attorney II $534
$606
Recreation
Community Dev
$3.280
$3,539
$2,207
Municipal Court =11 $1,119
_ $1,167
Police
Fire
$2,328
$2,806
$2,954
$2,934
$3,179
$10,950
Tech. & Innovation $1,664
$1,546
Public Works $3,182
$3,440
$1,264
$1,307
Park Maintenance
Street Maint & Ops
Dept 20
2
$2,861
$2,924
$2,562
$4,777
$11,328
$16,067
$16,655
SO S2,000 $4.000 56.000 $8.000 $10,000 $12,000 514,000 $16.000 $18,000
Thousands
■Year to Date ■Allocated Budget
INFORMATIONAL MEMO
Page 3
GENERAL FUND
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
YTD AS OF NOVEMBER 30, 2017
1/5/2018 14:26
SUMMARY OF EXPENDITURES BY
DEPARTMENT
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2016
2016
2017
ACTUAL
OVER/(UNDER) %CHANGE
ALLOCATED
MGT
%SPENT 2015/2016 2016/2017
01 City Council
396,016
367,442
288,679
300,236
303,321
(64,120)
77%
4%
1%
03 Mayor
4,096,082
3,539,354
3,167,399
3,370,832
3,280,400
(258,954)
80%
6%
(3)%
04 Human Resources
706,208
654,943
556,482
599,974
606,121
(48,822)
86%
8%
1%
05 Finance
2,518,813
2,327,624
2,078,257
1,996,461
2,206,802
(120,822)
88%
(4)%
11%
06 Attorney
716,955
605,870
501,599
448,916
533,536
(72,333)
74%
(11)%
19%
07 Recreation
3,402,859
2,954,062
2,598,868
2,706,186
2,805,570
(148,492)
82%
4%
4%
08 Comm unity Development
3,573,338
3,179,146
2,760,595
2,873,377
2,934,384
(244,763)
82%
4%
2%
09 Municipal Court
1,307,808
1,167,351
1,092,769
1,051,435
1,119,396
(47,954)
86%
(4)%
6%
10 Police
18,288,092
16,655,345
15,555,756
16,218,758
16,067,384
(587,961)
88%
4%
(1)%
11 Fire
12,262,568
11,328,216
10,846,876
10,680,882
10,949,719
(378,497)
89%
(2)%
3%
12 Technology & Innovation Svcs
2,026,820
1,546,247
1,029,765
1,156,552
1,663,956
117,709
82%
12%
44%
13 Public Works
3,802,639
3,440,142
3,061,786
3,295,901
3,181,653
(258,489)
84%
8%
(3)%
15 Park Maintenance
1,418,760
1,306,639
1,254,844
1,303,977
1,264,005
(42,634)
89%
4%
(3)%
16 Street Maintenance & Operations
3,109,592
2,923,878
2,552,402
2,849,917
2,860,714
(63,164)
92%
12%
0%
20 Dept 20
5,586,206
4,776,760
4,318,885
4,069,855
2,561,693
(2,215,067)
46%
(6)%
(37)%
Total Expenditures
63,212,756
56,773,018
51,664,963
52,923,259
52,338,654
(4,434,364)
83%
2%
(1)%
Percent o year completed 91.67%
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INFORMATIONAL MEMO
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GENERAL FUND
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
YTD AS OF NOVEMBER 30, 2017
1/5/2018 14:26
SUMMARY OF SALARIES AND
BENEFITS
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
ALLOCATED
BOLT
%SPENT 2015/2016 2016/2017
11 Salaries
27,803,991
25,577,814
23,456,772
24,121,186
24,729,977
(847,837)
89%
3%
3%
12 Extra Labor
779,436
633,749
586,505
591,664
619,902
(13,847)
80%
1%
5%
13 Overtime
1,632,035
1,520,673
1,611,046
1,387,993
1,419,938
(100,735)
87%
(14)%
2%
15 Holiday Pay
525,583
414,758
213,405
322,425
320,885
(93,873)
61%
51%
(0)%
21 FICA
1,808,483
1,658,396
1,511,766
1,553,909
1,605,967
(52,429)
89%
3%
3%
22 Pension-LEOFF2
866,548
777,854
751,937
743,369
771,675
(6,178)
89%
(1)%
4%
23 Pension-PERS/PSERS
1,571,586
1,440,102
1,115,366
1,268,569
1,383,274
(56,828)
88%
14%
9%
24 Industrial Insurance
864,194
736,672
522,282
587,671
561,338
(175,334)
65%
13%
(4)%
25 Medical & Dental
5,933,094
5,434,402
4,809,512
5,121,449
5,134,273
(300,129)
87%
6%
0%
26 Unemployment
13,000-
886,895
6,672
40,380
13,639
13,639
105%
505%
(66)%
28 Uniform/Clothing
10,460
5,672
4,325
3,011
2,401
(3,271)
23%
(30)%
(20)%
Total Salaries and Benefits
41,808,410
38,200,090
34,589,587
35,741,627
36,563,269
(1,636,821)
87%
3%
2%
Percent o year completed 91.67%
SUMMARY OF SUPPLIES,
SERVICES, AND CAPITAL
BUDGET
ACTUAL
COMPARISON OF RESULTS
2017 ANNUAL
2017
ALLOCATED
2016
2016
2017
ACTUAL
OVER(UNDER) % CHANGE
ALLOCATED
BDGT
%SPENT 2015/2016
2016/2017
Transfers
5,586,206
4,776,760
4,318,885
4,069,855
2,561,693
(2,215,067)
46%
(6)%
(37)%
31 Supplies
1,176,241
1,070,470
987,688
1,120,277
1,001,610
(68,860)
85%
13%
(11)%
34 Items Purchased for resale
22,000
20,450
27,591
20,849
20,215
(235)
92%
(24)%
(3)%
35 Small Tools
99,818
57,940
346,574
84,695
84,146
26,207
84%
(76)%
(1)%
41 Professional Services
3,313,211
2,531,029
2,392,284
2,175,874
2,525,998
(5,031)
76%
(9)%
16%
42 Communication
449,970
380,690
299,686
351,662
360,277
(20,413)
80%
17%
2%
43 Travel
197,380
189,270
130,734
140,143
159,322
(29,948)
81%
7%
14%
44 Advertising
51,500
39,536
28,267
22,589
20,148
(19,388)
39%
(20)%
(11)%
45 Rentals and Leases
2,314,372
2,202,678
2,468,141
2,397,745
2,104,166
(98,511)
91%
(3)%
(12)%
46 Insurance
886,895
886,895
704,347
810,799
887,617
722
100%
15%
9%
47 Public Utilities
1,893,570
1,813,034
1,549,843
1,742,261
1,794,024
(19,010)
95%
12%
3%
48 Repairs and Maintenance
732,613
554,956
540,327
575,515
487,981
(66,975)
67%
7%
(15)%
49 Miscellaneous
1,442,773
1,318,860
940,900
948,010
895,695
(423,166)
62%
1%
(6)%
51 Inter -Governmental
3,003,792
2,550,589
2,238,087
2,280,123
2,721,887
171,297
91%
2%
19%
53 Ext Taxes, Oper. Assess
5
-
48
12
918
918
18363%
(75)%
7383%
64 Machinery& Equipment
234,000
179,771
101,973
441,223
149,688
(30,083)
64%
333%
(66)%
Total Supplies, Services, and Capital
21,404,346
18,572,927
17,075,376
17,181,632
15,775,385
(2,797,543)
74%
1%
(8)%
Percent o year completed 91.67%
4