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Home My WebLink AboutFIN 2018-04-17 Item 2F - Update - 2018 February General FundCity of Tukwila INFORMATIONAL MEMORANDUM TO: Finance Council Committee FROM: Peggy McCarthy, Finance Director BY: Vicky Carlsen, Deputy Finance Director CC: Mayor Ekberg DATE: April 11, 2018 SUBJECT: 2018 February 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 February YTD report is based on financial data available as of April 9th, 2018, for the reporting period ending February 28, 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 $9.72 million as compared to the allocated budget of $10.60 million, which is $874 thousand below budget. Notable variances are as follows: • TIS department has exceeded allocated budget by $24.6 thousand. Salaries and benefits are above allocated budget by $14 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 February 16.67% of the year has lapsed but total spending in TIS is at 14%. Departmental spending will be closely monitored throughout the year. • Salaries and benefits are $445 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. • The overall goal is to reduce general fund department expenditures by 3%. Departmental spending will be closely monitored throughout the year to ensure that this goal is met. 153 INFORMATIONAL MEMO Page 2 Year to Date Department Expenditures Compared to Allocated Budget (Through February 2018) City CouncilIN $58 $64 Mayor $587 $597 Human Resources $78 $109 Finance $636 Attorney $2 $51 Recreation Community Dev. Municipal Court Police Fire $470 $520 11.1111111111.11111111.11.1 $501 $574 $203 $200 $869 Tech. & Innovation ...11111111.1 $296 $271 Public Works Park Maintenance Street Maint & Ops $663 $724 $262 $278 Dept 20 • $50 am $86 $0 154 $745 $763 $1,000 ■Year to Date •Allocated Budget $2,000 Thousands INFORMATIONAL MEMO Page 3 GENERAL FUND CITY OF TUKW ILA GENERAL FUND EXPENDITURES YTD AS OF FEBRUARY 28, 2018 4/9/2018 18:35 SUMMARY OF EXPENDITURES BY DEPARTMENT BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2018 ALLOCATED 2016 2017 2018 ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BOOT % SPENT 2016/2017 2017/2018 01 City Council 430,319 63756 60,668 58,828 58,476 (5,280) 14% (3)% (1)% 03 Mayor 4,143,651 597,212 571,486 554,485 587,094 (10,118) 14% (3)% 6% 04 Human Resources 728,083 109,040 110,775 100,818 78,273 (30,767) 11% (9)% (22)% 05 Finance 2,733,016 868,918 686,397 712,868 635,669 (233,249) 23% 4% (11) % 06 Attomey 733,185 51,389 50,661 46,449 1,743 (49,647) 0% (8)% (96)% 07 Recreation 3,332,680 520,019 437,676 473,969 470,213 (49,806) 14% 8% (1) % 08 Community Development 3,671,160 574,228 418,285 505,359 500,579 (73,649) 14% 21% (1)% 09 Municipal Court 1,295,812 199,654 184,736 185,967 203,122 3,467 16% 1% 9% 10 Police 18,999,049 3,297,909 3,168,001 3,017,119 3,113,703 (184,206) 16% (5)% 3% 11 Fire 12,432,599 2,191,664 1,916,114 2,107,444 2,059,503 (132,161) 17% 10% (2)% 12 Technology & Innovation Svcs 2,040,671 271,212 184,195 201,998 295,821 24,609 14% 10% 46% 13 Public Works 3,876,047 724,337 650,142 660,324 663,098 (61,240) 17% 2% 0% 15 Park Maintenance 1,459,098 278,065 203,683 256,505 261,608 (16,457) 18% 26% 2% 16 Street Maintenance & Operations 3,149 643 763,208 717,372 738,308 744,576 (18,633) 24% 3% 1% 20 Dept 20 9,539,621 86,438 50,000 50,000 50,000 (36,438) 1% 0% 0% Total Expenditures 68,564,634 10,597,051 9,410,191 9,670,442 9,723,477 (873,575) 14% 3% 1% Percent o year completed 16.67% 155 INFORMATIONAL MEMO Page 4 GENERAL FUND CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF FEBRUARY 28, 2018 4/9/2018 18:35 SUMMARY OF SALARIES AND BENEFITS BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2018 ALLOCATED 2016 2017 2018 ACTUAL OVER1(UNDER) % CH4NGE ALLOCATED BOOT %SPENT 2016/2017 2017/2018 11 Salaries 28,339,011 4,701,678 4,410,807 4,497,579 4523,144 (178,534) 16% 2% 1% 12 E dra Labor 754593 92,591 91,248 79,487 79,880 (12,710) 11% (13)% 0% 13 Overtime 1,632,035 310,226 197,656 286,821 220,522 (89,703) 14% 45% (23)% 15 Holiday Pay 525,583 465 - 489 97 (368) 0% - (80)% 21 FICA 1,843,030 306,835 281,354 290,651 298,020 (10,815) 16% 3% 2% 22 Pension-LEOFF2 880,275 134,102 130,126 133,423 138,003 3,901 16% 3% 3% 23 Pension-PERS/PSERS 1,608,904 257,360 223,620 239,905 279,347 21,987 17% 7% 16% 24 Industrial Insurance 940,895 142,359 101,538 95,951 96,455 (45,904) 10% (6)% 1% 25 Medical&Dental 6,395,135 1,073,009 937,275 935,400 923,300 (149,709) 14% (0)% (1)% 26 Unemployment 13,000 - 10,624 471 16,622 18,622 128% (96)% 3427% 28 Uniform/Clothing 10,500 1,168 520 630 1,030 (139) 10% 21% 63% Total Salaries and Benefits 42,943,061 7,019,791 6,384,767 6,560,809 6,574,418 (445,374) 15% 3% 0% Percent of year completed 16.67% SUMMARY OF SUPPLIES, SERVICES, AND CAPITAL BUDGET ACTUAL COMPARISON OF RESULTS 2018 ANNUAL 2018 ALLOCATED 2016 2017 2018 ACTUAL OVER/(UNDER) %CHANGE ALLOCATED BOOT % SPB'IT 2016/2017 201712018 Transfers 9,539,621 86,438 50,000 50,000 50,000 (36,438) 1% 0% 0% 31 Supplies 1,176,504 184,490 189,050 165,801 138,455 (46,035) 12% (2)% (16)% 34 Items Purchased for resale 22,000 74 (1,115) 69 - (74) - (106)% - 35 Small Tools 97,318 23,190 8,367 16,060 11,144 (12,047) 11% 92% (31)% 41 Professional Services 3,304,461 269,832 234,474 211,216 199,111 (70,721) 6% (10)% (6)% 42 Communication 436,370 41,928 47,030 40,100 55,408 13,480 13% (15)% 38% 43 Travel 189,880 33,202 27,008 30,554 28,712 (4,490) 15% 13% (6)% 44 Advertising 51,500 8,423 3,239 4,237 3,796 (4,827) 7% 31% (10)% 45 Rentals and Leases 2,313,038 418,359 435,663 355,612 355,766 (62,594) 15% (18)% 0% 46 Insurance 976,992 987,822 804,035 880,875 968,135 313 99% 10% 10% 47 Public Utilities 1,928,305 600,820 539,968 581,973 603,098 2,477 31% 8% 4% 48 Repairs and Maintenance 799,988 88,116 66,371 117,078 33,487 (54,629) 4% 76% (71)% 49 Miscellaneous 1,564,472 342,076 204,195 183,778 208,986 (133,091) 13% (10)% 14% 51 Inter -Governmental 3,191,119 504,582 421,069 462269 488,066 (16,516) 15% 10% 6% 53 Ext Taxes, Oper. Assess 5 - 6 16 85 85 1702% 170% 423% 64 Machinery & Equipment 30,000 8,108 16,083 9,995 4,812 (3,298) 16% (38)% (52)% Total Supplies, Services, and Capital 25,621,573 3,577,260 3,025,424 3,109,633 3,149,059 (428,201) 12% 3% 1% Percent o year completed 156 16.67%