The URL can be used to link to this page

Home My WebLink AboutFIN 2018-04-03 Item 2B - Report - 2018 January General Fund UpdateTO: FROM: BY: City of Tukwila INFORMATIONAL MEMORANDUM Finance Council Committee Peggy McCarthy, Finance Director Vicky Carlsen, Deputy Finance Director CC: Mayor Ekberg DATE: March 28, 2018 SUBJECT: 2018 January General Fund Update Summary Allan Ekberg, Mayor The purpose of the 2018 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 2018 January YTD report is based on financial data available as of March 13th, 2018, for the reporting period ending January 31, 2018. 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 $5.7 million as compared to the allocated budget of $6.0 million, which is $287 thousand below budget. Notable variances are as follows: • TIS department has exceeded allocated budget by $43 thousand. Salaries and benefits are above allocated budget by $11 thousand. A position that what was vacant most of last year is now filled. Communication line is above allocated budget by $19 thousand. In January of 2017, a large credit was posted to this line that wasn't replicated in 2018. Through January 8.33% of the year has lapsed but total spending in TIS is at 8%. Departmental spending will be closely monitored throughout the year. • Street Maintenance has exceeded allocated budget by $21 thousand primarily in the utilities line. Surface water rate increased 3% coupled with higher usage during December. • Salaries and benefits are $220 thousand lower than budget due to a few labor contracts that have not been settled as well as vacancies in several departments including Police, Human Resources, Finance, and DCD. 57 INFORMATIONAL MEMO Page 2 Year to Date Department Expenditures Compared to Allocated Budget (Through January 2018) City Council $29 � $37 Mayor $254 $266 Human Resources $40 � $53 Finance $518 Attorney 1 $1 $1 Recreation = Community Dev. Municipal Court $100 $98 Police Fire $556 $227 $249 $255 $285 Tech. & Innovation $160 $117 Public Works Park Maintenance Street Maint & Ops $177 $171 $387 $394 Dept 20 $25 mi $43 $0 58 $611 $590 $1,000 $1,154 $1,272 ■ Year to Date ■ Allocated Budget $1,810 $1,906 $2,000 Thousands INFORMATIONAL MEMO Page 3 GENERAL FUND CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF JANUARY 31, 2018 3/24/2018 12:57 SUMMARY OF EXPENDITURES BY DEPARTMENT BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2018 ALLOCATED 2016 2017 2018 ACTUAL OVEPJ(UNDER) % CHANGE ALLOCATED BDGT %SPENT 201612017 2017/2018 01 City Council 430,319 36,726 26,334 33,104 29,359 (7,366) 7% 26% (11)% 03 Mayor 4,143,651 265,522 221,063 243,395 253,828 (11,694) 6% 10% 4% 04 Human Resources 728,083 53,162 59,766 49,444 39,964 (13,198) 5% (17)% (19)% 05 Finance 2,733,016 555,695 512,405 533,383 518,093 (37,602) 19% 4% (3)% 06 Attorney 733,185 726 3,213 373 1,354 628 0% (88)% 263% 07 Recreation 3,332,680 248,596 219,873 227245 227,439 (21,158) 7% 3% 0% 08 Community Development 3,671,160 285,132 222,762 250,504 255,428 (29,704) 7% 12% 2% 09 Municipal Court 1,295,812 97,679 92,558 88,284 100,347 2,668 8% (5)% 14% 10 Police 18,999,049 1,906,453 1,749,827 1,739,865 1,809,599 (96,854) 10% (1)% 4% 11 Fire 12,432,599 1,271,970 1,021,573 1,218,182 1,154,268 (117,702) 9% 19% (5)% 12 Technology& Innovation Svcs 2,040,671 116,792 95,183 84,523 160,142 43,349 8% (11)% 89% 13 Public Works 3,876,047 393,945 349,821 363,356 387,352 (6,592) 10% 4% 7% 15 Park Maintenance 1,459,098 170,885 66,045 154,679 176,790 5,905 12% 134% 14% 16 Street Maintenance & Operations 3,149,643 589,976 168,710 568,403 610,566 20,590 19% 237% 7% 20 Dept20 9,539,621 43,219 25,000 25,000 25,000 (18,219) 0% 0% 0% Total Expenditures 68,564,634 6,036,478 4,834,133 5,579,741 5,749,530 (286,948) 8% 15% 3% Percent o year completed 8.33% 59 INFORMATIONAL MEMO Page 4 GENERAL FUND CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF JANUARY 31, 2018 3/24/2018 12:57 SUMMARY OF SALARIES AND BENEFITS BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2018 ALLOCATED 2016 2017 2018 ACTUAL OVERI(UNDER) % CHANGE ALLOCATED BDGT % SPENT 2016/2017 201712018 11 Salaries 28,339,011 2,421,394 2,221,136 2,321,133 2,361,385 (60,009) 8% 5% 2% 12 Extra Labor 754,693 50,412 45,133 40,588 41,831 (8,581) 6% (10)% 3% 13 Overtime 1,632,035 180,966 100,920 161,383 117,494 (63,472) 7% 60% (27)% 15 Holiday Pay 525,583 465 - 489 97 (368) 0% - (80)% 21 FICA 1,843,030 155,359 140,529 147,348 152,199 (3,160) 8% 5% 3% 22 Pension-LEOFF2 880,275 68,449 65,109 68,202 68,806 357 8% 5% 1% 23 Pension-PERS/PSERS 1,608,904 127,778 111,299 119,153 142,908 15,129 9% 7% 20% 24 Industrial lnsurance 940,895 75,007 51,566 50,616 51,153 (23,854) 5% (2)% 1% 25 Medical & Dental 6,395,135 537,251 466,356 467,863 461,345 (75,906) 7% 0% (1)% 26 Unemployment 13,000 -- 965,999 - - - - - - 28 Uniform/Clothing 10,500 412 180 - 412 - 4% - - Total Salaries and Benefits 42,943,061 3,617,494 3,202,228 3,376,776 3,397,630 (219,864) 8% 5% 1% Percent o year completed 8.33% SUMMARY OF SUPPLIES, SERVICES, AND CAPITAL BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2018 ALLOCATED 2016 2017 2018 ACTUAL OVER(UNDER) %SPENT %CHANGE ALLOCATED BDGT 2016/2017 201712018 Transfers 9,539,621 43,219 25,000 25,000 25,000 (18,219) 0% 0% 0% 31 Supplies 1,176,504 72,757 57,410 58,612 83,749 10,993 7% 2% 43% 34 Items Purchased for resale 22,000 74 (1,502) 69 - (74) - (105)% - 35 Small Tools 97,318 16,666 6,823 8,632 4,921 (11,745) 5% 27% (43)% 41 Professional Services 3,304,461 44,114 48,775 20,621 32,160 (11,954) 1% (58)% 56% 42 Communication 436,370 18,716 25,555 16,486 33,056 14,340 8% (35)% 101% 43 Travel 189,880 15,023 8,079 11,701 13,830 (1,193) 7% 45% 18% 44 Advertising 51,500 4,377 2,935 3,677 3,269 (1,108) 6% 25% (11)% 45 Rentals and Leases 2,313,038 205,683 211,824 174,592 177,343 (28,339) 8% (18)% 2% 46 Insurance 976,992 965,999 803,228 879,261 967,056 1,057 99% 9% 10% 47 Public Utilities 1,928,305 526,480 1,956 506,827 535,390 8,910 28% 25816% 6% 48 Repairs and Maintenance 799,988 53,192 82,988 83,880 23,010 (30,182) 3% 1% (73)% 49 Miscellaneous 1,564,472 85,744 48,603 75,206 93,115 7,371 6% 55% 24% 51 Inter -Governmental 3,191,119 366,944 310,227 338,405 355,159 (11,785) 11% 9% 5% 53 Ext Taxes, Oper, Assess 5 - 3 1 28 28 558% (72)% 3432% 64 Machinery& Equipment 30,000 (4) - (5) 4,812 4,816 16% - (99323)% Total Supplies, Services, and Capital 25,621,573 2,418,984 1,631,904 2,202,966 2,351,900 (67,085) 9% 35% 7% Percent o year completed 60 8.33%