HomeMy WebLinkAboutFIN 2019-01-28 Item 2C - Budget - November 2018 General Fund UpdateCity of Tukwila
Allan Ekberg, Mayor
INFOR AT 0 AL E ORANDU
TO: Councilmembers
CC: Mayor Ekberg
FROM: Peggy McCarthy, Finance Director
BY: Jeff Friend, Fiscal Manager
DATE: January 23, 2019
SUBJECT: November 2018 Year -to -Date Financial Update
Summary
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 November 2018 Year -To -Date report is
based on financial data available as of January 14, 2019, for the period ending November 30, 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
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 $54.6 million as compared to the allocated budget of $57.9 million,
which is $3.3 million below budget. Notable variances include:
• Compared to the Allocated Year -to -Date Budget Human Resources ($12.5K), City Attorney
($87.3K), Court ($6.7K), Fire ($133.5K), and Technology and Innovation Services ($37.6K) are
above budget. However, it is expected that when compared to the full Annual Budget at year-end
these departments will finish near or below budgeted levels.
• Transfers from the General Fund are $1.5 million under budget as a transfer was budgeted to be
made from the General Fund to the fund for Bridges and Arterial Streets but was not needed.
11
INFORMATIONAL MEMO
Page 2
Year to Date Department Expenditures Compared to Allocated Budget
(Through November2018)
111 C$332ity Council 5347
Mayor
$3,433
$3,548
$679
Human Resources • $667
Finance
Attorney
Recreation
Community Development
Municipal Court
Police
Fire
Technology & Innovation Svcs
Public Works
Park Maintenance
Street Maintenance & Operations
Dept 20
-$2,000
$2,432
$2,525
$876
$788
$2,837
$2,992
$1,180
$1,174
$3,124
$3,302
$16,051
$17,147
$1,774
$1,737
$1,368
$1,460
$3,221
$3,457
$2,933
$2,976
$2,912
$2,000
$4,430
$6,000
$11,481
$11,348
$10,000 $14,000
• YTD Actual a YTD Budget
518,000
Thousands
12
INFORMATIONAL MEMO
Page 3
GENERALFUND
CITY OF TmKWILA
GENERAL FUND EXPENDITURES
vro^oopwuvsmasnxo.eom
SUMMARY OF EXPENDITURES BY
DEPARTMENT
BUDGET
ACTUAL
COMPARISON OF RESULTS
2018
ACTUAL
ALLOCATED
%
01
City Council
430,319
34e,981
300,23
303,321
332,218
(14,763)
77%
1 %
mm
uo
Mayor
4.1*3,651
3,548.332
3,3*4,118
3,280,400
3,432,e 1
(115,371)
ox%
pyu
om
u*
Human Resources
ruopva
666,659
59e,974
606121
679.132
12473
nsm
1m
12m
oo
Finance
2.733,016
2.524,802
1,996.*61
2.21e,2e1
2,431.687
(93^115)
as%
11m
10w
oo
Attorney
983,185
788.187
4+8,916
533,536
875,527
87.340
aa%
19m
o+m
or
Recreation
3.282.244
2.991.810
2.706,186
2,806,638
2.836720
(155.090)
na%
4%
1m
na
Community Development
3.e71.160
3.301,814
2.873.377
o.aoo.*x+
3'12*.488
(177.326)
nsm
zm
om
oe
Municipal Court
1.295,812
1.173'779
1.051,435
1.11e.45e
1,180,47*
6.695
91w
a%
a%
10
puooe
18J26.049
17.146,876
1e,218.758
16.006,954
16.050.798
(1.09e.077)
oam
(1)%
nm
11
Fire
12.541,640
11.347,952
10,680.e82
,u.uan.noo
/1,481,400
133,448
oum
u%
sm
12
TecxnmooruInnovation Svcs
2.063,671
1736.912
1.156,552
1,663.956
1774.483
37,570
00%
4*m
r%
13
Pum|cmmrxo
3.876'0*7
3.456.657
3,295,901
3,181.653
3.220,557
(236.100)
oom
(o)y
1%
15
Park Maintenance
1.572.214
1,460.207
1,303.977
1,264.005
1.367,820
<nu.uum
nr%
(3)m
om
16
Street Maintenance `uOperations
3.1*9,643
2.9/e'151
2�49,91/
2,860714
2,932.710
(43.441)
00%
o%
a%
Subtotal
uo
oeptuo
e,470,580
4.430.363
4.069,855
2,561.693
2.9/1.589
n.518.//4/
31%
po%
'14%
Total Expenditures
68,66/.314
57,897,480
52.866,545
52.294.233
s*'oxu.sso
(3,264,917)
no%
(1}m
4m
Percent of year completed
13
INFORMATIONAL MEMO
Page 4
GENERAL FUND
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
YTD AS OF DECEM BER 31, 2018
SUMMARY OF SALARIES AND BENEFITS
BUDGET
ACTUAL
COMPARISON OF RESULTS
2018 ANNUAL
2018
ALLOCATED
2016
2017
ovEpr(uNDBR)
1' PENDED
% CI-IANGE
2018
ALLOCATED
BCGT
2016/2017/
2017/2018
11
Salaries
28,076,720
25,568,690
24,121,186
24,729,977
25,196,003
(372,687)
90%
3%
2%
12
Extra Labor
754,693
699,993
591,664
619,902
645,443
(54,550)
86%
5%
4%
13
Overtime
1,672,035
1,571,788
1,367,993
1,419,938
1,364,439
(207,349)
82%
2%
(4)%
15
Holiday Pay
525,583
395,617
322,425
320,885
326,956
(68,662)
62%
(0)%
2%
21
FICA
1,843,684
1,691,954
1,553,909
1,605,967
1,629,899
(62,055)
88%
3%
1%
22
Pens ion-LEOFF 2
949,316
784,825
743,369
771,675
859,201
74,375
91%
4%
11%
23
Pension-PERS/PSERS
1,610,013
1,472,377
1,268,569
1,383,274
1,544,376
71,998
96%,
9%
12%
24
Industrial Insurance
941,170
833,875
587,671
561,338
596,343
(237,532)
63%
(4)%
6%
25
Medical & Dental
6,397,364
5,669,442
5,121,435
5,134,273
5,026,672
(842,770)
79%
0%
(2)%
26
Unemployment
13,000
-
40,380
13,639
26,779
26,779
206%
(66)%
96%
28
Uniform/Clothing
10,774
3,364
3,011
2,401
3,378
14
31%
(20)%
41%
Total Salaries and Benefits
42,794,352
38,891,925
35,741,613
36,563,269
37,219,488
(1,672,437)
87%
2%
2%
Perce 1 of year completed
91.67%
SUMMARY OF SUPPLIES, SERVICES, AND
CAPITAL
BUDGET
ACTUAL
COMPARISON OF RESULTS
2018 ANNUAL
2018
ALLOCATED
2016
2017
2018
OVER/(UNDER)
% E<PENDED
% CHANGE
ALLOCATE
BDGT
20,6/2017
2017/2018
Transfers
9,470,580
4,430,363
4,069,855
2,561,693
2,911,589
(1,518,774)
31%
(37)%
14%
31
Supplies
1,188,804
1,077,181
1,120,277
1,001,610
933,792
(143,388)
79%
(11)%
(7)%
34
Items Purchased for resale
22,000
21,662
20,849
20,215
21,909
247
100%
(3)%
8%
35
Small Tools
97,318
63,338
84,695
84,146
88,102
24,764
91%
(1)%
5%
41
Professional Services
3,602,177
2,752,759
2,175,874
2,535,457
2,928,352
175,592
81%
17%
15%
42
Cornibunication
436,370
389,556
351,662
360,277
388,215
(1,341)
89%
2%
8%
43
Travel
189,880
171,451
140,143
159,322
153,664
(17,766)
81%
14%
(4)%
44
Advertising
51,500
41,920
22,589
20,148
29,933
(11,987)
58%
(11)%
49%
45
Rentals and Leases
2,313,870
2,234,850
2,397,745
2,104,166
2,120,418
(114,432)
92%
(12)%
1%
46
Insurance
976,992
975,434
810,799
867,617
974,066
(1,368)
100%
9%
10%
47
PublicUtilities
1,928,305
1,810,448
1,742,261
1,794,024
1,864,889
54,441
97%
3%
4%
48
Repairs and Maintenance
807,488
641,088
575,515
487,981
504,505
(136,583)
62%
(15)%
3%
49
Miscellaneous
1,566,554
1,411,330
948,010
902,244
1,423, i 72
11,842
91%
(5)%
56%
51
Inter -Governmental
3,191,119
2,960,012
2,280,123
2,721,887
2,907,168
(52,845)
91%
19%
7%
53
Ext Taxes, Oper. Assess
5
1
12
918
91,293
91,291
1825858%
7383%
9843%
64
Machinery& Equipment
30,000
24,160
384,523
89,258
71,988
47,828
240%
(77)%
(19)%
Total Supplies, Services, and Capital
25,872,962
19,005,555
17,124,932
15,730,963
17,413,075
(1,592,480)
67%
(8)%
11%
Total Salaries, Supplies, Services, and Capital
68,667,314
57,897,480
52,866,545
52,294,233
54,632,563
(3,264,917)
80%
(1)%
4%
Percent of year completed
91.67%
14