The URL can be used to link to this page

Home My WebLink AboutFIN 2019-04-22 Item 2B - Report - February 2019 Budget-to-Actuals ReportCity of Tukwila INFOR ATIONA E TO: Councilmembers CC: Mayor Ekberg FROM: Vicky Carlsen, Finance Director BY: Jeff Friend, Fiscal Manager DATE: April 9, 2019 SUBJECT: Year -to -Date February 2019 Financial Update Summary ORANDU Allan Ekberg, Mayor The purpose of the February 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 February 2019 Financial Report is based on financial data available as of April 8, 2019, for the period ending February 28, 2019. Additional details can be found within the attached financial report. Departmental Expenditures General Fund expenditures totaled $11.84M through February, which is about $556K below the allocated budget of $12.4M. The allocated budget is calculated to reflect year-to-date spending patterns of the previous year. Snowstorms During the month of February, the City experienced two winter snowstorms. Unbudgeted overtime and supply costs incurred by the General Fund directly related to the snowstorm were as follows: Department Overtime and Benefits Supplies Combined Police $ - $ 143 $ 143 Fire 30,313 285 30,598 Public Works - 286 286 Park Maintenance - 452 452 Street Maintenance and Operations 19,463 8,887 28,351 Total $ 49,777 $ 10,053 $ 59,829 3 INFORMATIONAL MEMO Page 2 Departmental Variances Twelve of fourteen General Fund departments were under their allocated budget through February 2019. Major variances are: • Police was $237K under budget through February primarily due to Salaries, Overtime, and related Benefits being under budget by $150K, $40K, and $80K; respectively, while supplies were $32K over budget. As discussed in the January report, the department has had a few open positions while new employees have filled positions at a lower pay level than that of the employees who were employed during last year's budget process. Purchases of equipment for new employees resulted in Supplies being over budget in February. • Public Works was $86K under budget through February primarily due to some vacant positions. The vacancies resulted in Salaries and Benefits being under budget $40K. Public Utilities was also under budget $35K due to the timing of utility invoice payments. Administrative Services was $73K under budget through February due to two vacant positions (Community Engagement Manager and Human Resources Technician) as well as Professional Services being under budget. The position vacancies resulted in Salaries and Benefits being under budget $42K. The Human Resources Technician position was filled in mid -February while the Community Engagement Manager position was filled in March. Now that the Community Engagement Manager has been hired, an increase in service program costs reported under Professional Services is expected to increase. Fire is $88K over budget. Salaries and Benefits were $156Kcover budget resulting from 1) filling four unbudgeted pipeline positions and 2) overtime costs that were $70K over budget through February. (As stated above, $30K of overtime was related to the two snow events in February.) Services and Supplies were under budget by about $67K partially offsetting the amount the department was over budget on Salaries and Benefits. Analysis is being performed to determine options for addressing the department's operating cost issues. These options will be presented to the Finance Committee in May. Street Maintenance and Operations was $34K over budget through February primarily due to Overtime and Supplies costs related to the snow events. Overtime was $25K over budget while Supplies were $28K over budget. These amounts were partially offset by Public Utilities being $17K under budget due to the timing of utility invoice payments. 4 INFORMATIONAL MEMO Page 3 Year to Date Department Expenditures Compared to Allocated Budget (Through February 2019) City Council S60 • 565 Mayor Administrative Services Finance Attorney S4 Recreation Community Development Municipal Court Police Fire Technology & Innovation Svcs Public Works Park Maintenance Street Maintenance & Operations Dept 20 $0 $364 $411 219 293 $678 $469 $530 $527 $554 $192 $208 271 $307 $348 $380 $500 5728 $660 $747 $1,000 $1,282 $1,251 $1,350 $1,350 $1,500 $2,000 YTD Actual illYTD Budget $2,247 $2,158 $2,500 $3,000 $3,177 $3,414 $3,500 $4,000 Thousands 5 INFORMATIONAL MEMO Page 4 GENERAL FUND CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF FEBRUARY 28, 2019 SUMMARY OF EXPENDITURES BY DEPARTMENT BUDGET ACTUAL COMPARISON OF RESULTS 2019 2019 ANNUAL ALLOCATED 2017 20f8 20 ACTUAL OVER/(UNDER) °lo CHANGE ALLOCATED MGT % EXPENC D 201712018 2018/2019 01 City Council 432,111 64,671 58,828 58,476 59,842 (4,829) 14% (1)% 2% 03 Mayor 2,595,514 410,741 385,269 407,646 363,793 (46,948) 14% 6% (11)°fo 04 Administrative Ser ices 2,111,509 292,890 270,034 249,794 219,056 (73,834) 10% (7)% (12)% 05 Finance 2,671,195 727,877 712868 634,862 677709 (50,169) 25% (11)% 7% 06 Attorney 710,730 3,994 46,449 1,743 665 (3,328) 0% (96)% (62)% 07 Recreation 3,294,138" 530,279 473,969 469,729 469,212 (61,067) 14% (1)°fa (0)% 08 Community Development 3,511,558 554,424 505,359 500,579 527,009 (27,415) 15% (1)°fa 5% 09 Municipal Court 1,298,228 207,832 185,967 203,122 191,711 (16,122) 15% 9% (6)°fa 10 Police 19,427,613 3,413,570 3,017,119 3,113,670 3,176,565 (237,005) 16% 3% 2% 11 Fire 12,473,387 2,158,213 2,107,444 2,059,503 2,246 655 88,442 18% (2)% 9% 12 Technology& Innovation Svcs 2,043,934 306,868 201,998 290,907 270,546 (36,322) 13W 44% (7)% 13 Public Works 3,948,613 747,020 660,324 663,098 660,404 (86,615) 17% 0% (0)% 15 Park Maintenance 1,630,586 379,607 256,505 261,306 348,008 (31,598) 21 % 2°1 33% 16 Street Maintenance & Operations 3,354,733 1,250,809 738,308 744,576 1,282,090 31,281 38* 1% 72% Subtotal 59,503,849 11,048,794' 9,620,442 9,659,009 10,493,265 (555,529} 18°k 0°fo 9°lo 20 Dept 20 19,067,819 1,350,000 50,000 2,050,000 1,350,000 7% 4000°,4 (34)% Total Expenditures 78,571,668 12,398,794 9,670,442 11,709,009 11,843;265 (555,529) 15°/ 21% 1% Frcent of year completed 17% 6 INFORMATIONAL MEMO Page 5 GENERAL FUND CITY OFTUKWILA GENERAL FUND EXPENDITURES YTD AS OF FEBRUARY 28, 2019 BUDGET ACTUAL COMPARISON OF RESULTS SUMMARY OF SALARIES AND BENEFITS 2019 ANNUAL 2019 ALLOCATE) 2017 2018 ACTUAL OV E /(UNDER) %CHANGE. 2019 ALLOCATED EDT % EXPEND 7 2017/2018 2018/2019 11 Salaries 28,891,480 4,815,247 4,497,579 4,521,543 4,608,338 (206,908) 16% 1% 2% 12 Extra Labor 762,833 113,485 79,487 81,481 97,922 (15,563) 13% 3% 20 13 Overtime 1,350,099 214,844 286,821 220,522 272,001 57,157 20 % (23) % 23% 15 Holiday Pay 504,517 104 489 97 3,891 3,786 1% (80)% 3930% 21 FICA 2,107,153 351,192 290,651 296,020 296,589 (54,603) 14% 2% 0% 22 Pension-LEOFF 2 922,206 153,701 133,423 138,003 139,809 (13,892) 15 % 3% 1% 23 Pension-PERS/PSERS 1,751,656 291,943 239,905 279,347 284,940 (7,003) 16% 16% 2% 24 Industrial Insurance 861,417 143,570 95,951 96,455 162,286 18,716 19% 1% 68% 25 Medical & Dental 5,998,564 999,761 935,400 923,300 943,627 (56,133) 16% (1) % 2% 28 Uniform/Clothing 8,525 1,431 630 1,030 235 (1,196) 3% 63% (77)% Total Salaries and Benefits 43,158,450 7,085,277 6,560,809 6,574,418 6,809,637 (276,640) 16% 0% 4% SUMMARY OF SUPPLIES, SERVICES, AND CAPITAL BUDGET ACTUAL COMPARISON OF RESULTS 2019 ANNUAL 2019 ALLOCATE) 2017 2018 2019 ACTUAL OVER (UNDETi) % CHANGE ALLOCATED BOOT % EXPENDED 2017/2018 2018/2019 0 Transfers 19,067,819 1,350,000 50,000 2,050,000 1,350,000 - 7% 4000 % (34)% 31 Supplies 1,072,087 155,072 165,801 138,545 200,807 45,735 19% (16)% 45 % 34 35 Items Purchased for resale Small Tools 22,000 163,569 - 15,296 69 16,060 - 11,144 - 4,528 - (10,767) - 3% _ (31)% (59)% 41 Professional Se s 6,404,856 712,538 211,216 191,973 596,053 (116,484) 9% (9)% 210% 42 Communication 434,600 63,592 40,100 55,448 57,861 (5,730) 13% 38% 4% 43 Travel 159,630 29,923 30,554 28,622 22,886 (7,037) 14% (6) % (20) 44 Advertising 47,550 5,060 4,237 3,796 1,539 (3,521) 3% (10)% (59)% 45 Rentals and Leases 2,901,035 497,138 355,612 351,180 468,793 (28,344) 16% (1) % 33 % 46 Insurance 1,005,775 996,081 880,875 967,328 883,280 (112,801) 88% 10% (9)% 47 Public Utilities 1,999,424 1,132,538 581,973 602,659 1,069,128 (63,410) 53 % 4% 77% 48 Repairs and Maintenance 623,150 189,646 117,078 32,316 191,581 1,935 31% (72)% 493% 49 Miscellaneous 1,271,723 165,601 183,778 208,617 181,459 15,858 14% 14% (13)% 51 Inter -Governmental - - 462,269 488,066 5,574 5,574 - 6 % (99) % 53 ExtTames, Oper. Assess - - 16 85 136 136 - 423 % 60 % 64 Machinery & Equipment 240,000 1,033 9,995 4,812 - (1,033) - (52)% - Total Supplies, Services, and Capital 35,413,218 5,313,517 3,109,633 5,134,592 5,033,628 (279,888) 14% 65% (2) % Total Expenditures 78,671,668 12,398,794 9,670,442 11,709,009 11,843,266 (555,529) 15% 21% 1% Percent of year completed 17% 7