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Home My WebLink AboutFIN 2019-03-25 Item 2B - Report - January 2019 Budget-to-Actuals ReportCity of Tukwila Allan Ekberg, Mayor INFOR ATIONAL MEMORANDU TO: Councilmembers CC: Mayor Ekberg FROM: Peggy McCarthy, Finance Director BY: Jeff Friend, Fiscal Manager DATE: March 13, 2019 SUBJECT: Year -to -Date January 2019 Financial Update Summary The purpose of the January 2019 Financial Report is to summarize for the City Council the general state of Departmental expenditures and to highlight significant items. The following provides a high-level summary of the Departmental financial performance. The January 2019 Financial Report is based on financial data available as of March 13, 2019, for the period ending January 31, 2019. Additional details can be found within the attached financial report. Departmental Expenditures General Fund expenditures totaled $5.52M, which is about $317K below the allocated budget of $5.84M. The allocated budget is calculated to reflect year-to-date spending patterns of the previous year. Significant Variances • Fire is $55K over budget primarily due to Salaries ($37K) resulting from filling three unbudgeted pipeline positions. Additionally, Industrial Insurance was $19K over budget due to a Worker's Comp Retro Pool payment of the same amount. Historically, Finance has absorbed the entire expense for all departments in the beginning of the year and then allocate it to departments at the end of the year. For 2019, it was determined that the allocation would be made with the initial payment. • Police is $110K under budget primarily due to Salaries ($54K), Overtime ($37K), and Insurance ($37K). Salaries were over budget due to some employee turnover. A few positions were open in January while new employees have filled positions at a lower pay level than that of the employees who were employed during the budget process. Overtime for January was less than anticipated in the budget while liability insurance cost decreased from the previous year. 5 INFORMATIONAL MEMO Page 2 Year to Date Department Expenditures Compared to Allocated Budget (Through January 2019) City Council 111 $32 I $31 $209 Mayor EMS $202 101 Administrative Services EMI $131 Finance $550 Attorney $$4 Recreation Community Development Municipal Court Police Fire Technology & Innovation Svcs Public Works $254 11111111111 $264 $273 $281 INN $97 $101 $140 IIMIN $155 $365 MI $109 MN $191 Street Maintenance & $249 Park Maintenance Operations Dept 20 $266 1 $25 1 $25 $414 $602 $1,252 $1,197 $1,864 $1,975 $0 $500 $1,000 $1,500 $2,000 $2,500 Thousands • YTD Actual • YTD Budget 6 INFORMATIONAL MEMO Page 3 GENERAL FUND CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF JANUARY 31, 2019 SUMMARY OF EXPENDITURES BY DEPARTMENT BUDGET ACTUAL COMPARISON OF RESULTS 2019ANNUAL 2019 ALLOCATED; 2017 2018 2019 ACTUAL OVER/(UNDER) %CHANGE ALLOCATE % BOOT EXPENDED 2017/2018 2018/2019 01 City Council 432,111 30,963 33,104 29,359 31,842 879 7% (11)% 8% 03 Mayor 2,595,514 202,120 183,053 187,656 209,454 7,334 8% 3% 12% 04 Administrative Services 2,111,509 131,002 109,786 106,136 101,142 (29,859) 5% (3)% (5)% 05 Finance 2,671,195 602,170 533,383 518,093 549,835 (52,335) 21% (3)% 6% 06 Attorney 710,730 3,626 373 1,354 172 (3,455) 0% 263% (87)% 07 Recreation 3,294,138 264,296 227,245 227,398 254,150 (10,146) 8% 0% 12% 08 Community Development 3,511,558 280,887 250,504 255,428 272,765 (8,122) 8% 2% 7% 09 Municipal Court 1,298,228 100,697 88,284 100,347 97,080 (3,616) 7% 14% (3)% 10 Police 19,427,613 1,974,851 1,739,865 1,809,599 1,864,245 (110,606) 10% 4% 3% 11 Fire 12,473,387 1,196,898 1,218,182 1,154,268 1,252,173 55,275 10% (5)% 8% 12 Technology& Innovation Svcs 2,043,934 154,762 84,523 155,228 139,739 (15,024) 7% 84% (10)% 13 Public Works 3,948,613 413,970 363,356 387,352 364,983 (48,987) 9% 7% (6)% 15 Park Maintenance 1,630,586 190,890 154,679 176,389 109,294 (81,596) 7% 14% (38)% 16 Street Maintenance & Operations 3,354,733 265,597 568,403 610,566 248,794 (16,803) 7% 7% (59)% Subtotal 59,503,849 5,812,729 5,554,741 5,719,174 5,495,668 (317,061) 9%0 3% (4)% 20 Dept 20 19,067819 25,000 25,000 25,000 25,000 - 0% 0% 0% Total Expenditures 78,571,668 5,837,729 5,579,741 5,744,174 5,520,668 (317,061) 7% 3% (4)% Percent of year completed 8.33% 7 INFORMATIONAL MEMO Page 4 GENERAL FUND CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF JANUARY 31, 2018 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY OF SALARIES AND BENEFITS 2019 ANNUAL 2019 ALLOCATED 2017 2018 2019 ACTUAL OVER/(UNDER) % CHANGE ALLOCATED BDGT % EXPETDED 2017/2018 2018/2019 11 Salaries 28,891,480 2,407,623 2,321,133 2,366,794 2,332,169 (75,454) 8% 2% (1)% 12 Extra Labor 762,833 56,789 40,588 36,422 51,376 (5,414) 7 % (10)% 41% 13 Overtime 1,350,099 121,004 161,383 117,494 114,773 (6,231) 9% (27)% (2)% 15 Holiday Pay 504,517 104 489 97 - (104) - (80)% - 21 FICA 2,107,153 140,474 147,348 152,199 148,154 7,680 7% 3% (3)% 22 Pension-LEOFF2 922,206 68,303 68,202 68,806 69,032 729 7% 1% 0% 23 Pension-PERS/PSERS 1,751,656 148,583 119,153 142,908 141,606 (6,977) 8% 20% (1)% 24 Industrial Insurance 861,417 69,796 50,616 51,153 108,720 38,924 13% 1% 113% 25 Medical 8 Dental 5,998,564 502,635 467,863 461,345 468,596 (34,040) 8% (1)% 2% 28 Uniform/Clothing 8,525 351 - 412 - (351) - - - Total Salaries and Benefits 43,158,450 3,515,663 3,376,778 3,397,630 3,434,425 (81,238) 8% 1% 1% SUMMARY OF SUPPLIES, SERVICES, AND CAPITAL BUDGET ACTUAL COMPARISON OF RESULTS 2019 ANNUAL 2019 ALLOCATED 2017 2018 ACTUAL OVER/(UNDER) % CHANGE 2019 ALLOCATED BDGT % EXPENDED 2017/2018 2018/2019 0 Transfers 19,067,819 25,000 25,000 25,000 25,000 - 0% 0% 0% 31 Supplies 1,072,087 107,507 58,612 83,749 139,313 31,806 13% 43% 66% 34 Items Purchased for resale 22,000 - 69 - - - - - - 35 Small Tools 163,569 15,372 8,632 4,921 2,495 (12,878) 2% (43)% (49)% 41 Professional Services 6,404,856 424,907 20,621 33,295 394,962 (29,946) 6% 61% 1086% 42 Communication 434,600 37,519 16,486 33,056 22,899 (14,620) 5% 101% (31)% 43 Travel 159,630 15,150 11,701 13,830 13,137 (2,014) 8% 18% (5)% 44 Advertising 47,550 4,706 3,677 3,269 3,392 (1,314) 7% (11)% 4% 45 Rentals and Leases 2,901,035 255,492 174,592 172,758 233,397 (22,095) 8% (1)% 35% 46 Insurance 1,005,775 1,006,284 879,261 967,056 888,973 (117,311) 88% 10% (8)% 47 Public Utilities 1,999,424 156,231 506,827 534,952 54,976 (101,255) 3% 6% (90)% 48 Repairs and Maintenance 623,150 179,009 83,880 21,872 183,044 4,035 29% (74)% 737% 49 Miscellaneous 1,271,723 93,855 75,206 92,787 124,592 30,737 10% 23% 34% 51 Inter -Governmental - - 338,405 355,159 - - - 5% - 53 ExtTaxes, Oper.Assess - - 1 28 64 64 - 3432% 129% 64 Machinery&Equipment 240,000 1,033 (5) 4,812 - (1,033) - (99323)% - Total Supplies, Services, and Capital 35,413,218 2,322,066 2,202,966 2,346,545 2,086,244 (235,823) 6% 7% (11)% Total Expenditures 78,571,868 5,837,729 5,579,741 5,744,174 5,520,668 (317,061) 7% 3% (4)% Perce t of year corrpleled 8.33% 8