The URL can be used to link to this page

Home My WebLink AboutFIN 2019-05-13 Item 2B - Report - March 2019 Budget-to-Actuals ReportCity of Tukwila Allan Ekberg, Mayor TO: CC: FROM: BY: DATE: INFOR ATIONA E ORANDU Councilmembers Mayor Ekberg Vicky Carlsen, Finance Director Jeff Friend, Fiscal Manager May 8, 2019 SUBJECT: Year -to -Date March 2019 Financial Update Summary The purpose of the March 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 March 2019 Financial Report is based on financial data available as of May 3, 2019, for the period ending March 31, 2019. Additional details can be found within the attached financial report. Departmental Expenditures General Fund expenditures totaled $16.4M through March, which is about $1.5M below the allocated budget of $17.9M. The allocated budget is calculated to reflect year-to-date spending patterns of the previous year. Snowstorms -UPDATED 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 have been updated: Department Overtime Supplies Combined Police $ - $ 143 $ 143 Fire 30,313 285 30,598 Public Works - 286 286 Park Maintenance - 452 452 Stret Maintenance 19,463 13,667 33,130 Grand Total $ 49,777 14,832 $ 64,609 7 INFORMATIONAL MEMO Page 2 Departmental Variances Eleven of fourteen General Fund departments were under their allocated budget through March 2019. Major variances are: Police was $302K under budget through March primarily due to salaries, overtime, and related benefits being under budget by $225K, $31K, and $98K; respectively, while supplies were $36K over budget. As discussed in previous 2019 monthly reports, 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 through March. Public Works was $95K under budget through March primarily due to some vacant positions. Some positions terminated and were reclassified while some salary and benefits were budgeted in the General Fund but charged to other funds. Specifically: o One Facilities Operations Technician position was frozen after an employee retired. ($19K) The other Facilities Operations Technician position was upgraded to Facilities Operations Foreman and is close to budget. o Salary for the Senior Program Manager is budgeted at 100`)/0 to the General Fund but a portion is billed to the Residential Streets and Bridges and Arterial Streets funds. Through March almost $24K was billed to these funds. o The Facilities Custodian retired and was replaced by another employee whose salary was less than budgeted. As a result, salaries and benefits were under budget $82K. Public Utilities was also under budget due to the timing of utility invoice payments. • Finance was $92K under budget through March. Liability insurance rates were less than anticipated in the budget resulting in actual cost being $52K under budget. Salaries and benefits were $17K under budget as there is one vacant staff position. Miscellaneous costs were $21K under budget but are expected to be closer to budget as the year progresses. • Administrative Services was $88K under budget through March 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 $55K. 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 expenditures related to services and supplies ($33K under budget) are expected to increase. 8 INFORMATIONAL MEMO Page 3 • Fire is $89K over budget. Salaries and benefits were $221K over budget resulting from 1) filling four unbudgeted pipeline positions and 2) overtime costs that were $109K over budget through March. Services and supplies were under budget by about $132K partially offsetting the amount the department was over budget on Ssalaries and Bbenefits. Analysis is being performed to determine options for addressing the department's operating cost issues. These options will be presented ato the May 28 FFinance Committee meeting in the near future. Street Maintenance and Operations was $54K over budget through March primarily due to overtime and supplies costs related to the snow events. Overtime was $25K over budget while supplies were $53K over budget. These amounts were partially offset by Public Utilities being $19K under budget due to the timing of utility invoice payments. • Community Development is $8,3K over budget primarily due to costs related to structural code compliance review for a local business ($51K). This overage was offset by salary and benefits being $43k under budget through March due to some vacant positions. Also, peer review costs are also backed by revenue from permit fees. 9 INFORMATIONAL MEMO Page 4 Year to Date Department Expenditures Compared to Allocated Budget (Through February 2019) City Council $90 • S99 $534 Mayor $598 $369 Administrative Services Finance OM $458 II $111 Attorney $65 Recreation Community Development $768 $913 $700 $765 Municipal Court $294 Police Fire Technology & Innovation Svcs Public Works Park Maintenance Street Maintenance & Operations Dept 20 NM $313 $0 $399 $438 $467 $420 $837 $828 $980 $1,069 $1,000 $1,495 $1,436 $1,375 $2,000 $2,240 $3,000 $3,268 $3,148 • YTD Actual at YTD Budget $4,000 $4,563 $4,767 $5,000 $6,000 Thousands Year to Date Department Expenditures Compared to Allocated Budget (Through March 2019) II City Council $90 • $99 Mayor Administrative Services Finance $592 $601 $369 $457 $831 $923 II $111 Attorney um $160 Recreation Community Development $700 $777 $837 $829 $294 Municipal Court $314 Police Fire Technology & Innovation Svcs Public Works Park Maintenance Street Maintenance & Operations Dept 20 $4,563 $4,865 $399 $438 $980 $1,075 $467 $499 $1,495 $1,440 $1,375 $0 $1,000 $2,000 $2,240 $3,000 $3,268 $3,179 $4,000 $5,000 $6,000 Thousands 10 at YTD Actual • YTD Budget INFORMATIONAL MEMO Page 5 GENERAL FUND CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF MARCH 31, 2019 SUMMARY OF EXPENDITURES BY DEPARTMENT BUDGET ACTUAL COMPARISON OF RESULTS 2019 ANNUAL 2019 ALLOCATED 2017 2018 2019 ACTUAL' OVEW(UNC7ER) %CHANGE ALLOCATED BOOT EXPENDED 2017/2018 2018/2019 01 City Council 432,111 99,470 91,852 90,184 89,854 (9,616) 21% (2)% (0)% 03 Mayor 2,595,514 601,018 562,672 602,616 592,465 (8,552) 23% 7% (2)% 04 Administrative Services 2,111,509 456,730 428,463 397,871 368,548 (88,183) 17% (7)% (7)% 05 Finance 2,671,195 922,601 863,538 845,869 831,069 (91,532) 31% (2)% (2)% 06 Attorney 710,730 159,679 92,849 87,161 110,503 (49,176) 16% (6)% 27% 07 Recreation 3,294,138 776,562 703,105 694,954 700,007 (76,554) 21% (1)% 1% 08 Community Development 3,511,558 829,193 778,360 795,362 837,442 8,248 24% 2% 5% 09 Municipal Court 1,298,228 313,726 292,585 307,902 294,374 (19,352) 23% 5% (4)% 10 Police 19,427,613 4,864,656 4,488,220 4,631,360 4,563,165 (301,491) 23% 3% (1)% 11 Fire 12,473,387 3,178,797 3,060,135 3,098,033 3,267 537 88,741 26% 1% 5% 12 Technology& Innovation Svcs 2,043 934 437,603 306,852 430,350 399,299 (38,305) 20% 40% (7)% 13 Public Works 3,948,613 1,075,450 951,012 982,427 980,088 (95,362) 25% 3% (0)% 15 Park Maintenance 1,630,586 499,375 355,555 359,948 467,275 (32,101) 29% 1% 30% 16 Street Maintenance & Operations 3,354,733 1,440,157 896,124 914,895 1,494,812 54,655 45% % 63% Subtotal 59,503,849 15,655,017 13,871,323 14,238930 14,996,438 (658,578) 25% 3,/ 5% 20 Dept 20 19,067,819 2,239,972 746,501 2,953,709 1,375,000 (864,972) 7% 296% (53)% Total Expenditures 78,571,668 17,894,988 14,617,824 17,192,640 16,371,438 (1,523,550) 21% 18% (5)% Percent of year completed 25% 11 INFORMATIONAL MEMO Page 6 GENERAL FUND CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF MARCH 31, 2019 SUMMARY OF' SALARIES AND BENEFITS BUDGET ACTUAL COMPARISON OF RESULTS '.. 2019 ANNUAL 2019 ALLOCATED 2017 : 2018 2019: ACTUAL OVER/(UNDER) %CHANGE ALLOCATED BDGT EXPENDED 201712018 201812019 11 Salaries 28,891,480 7,222,870 6,707,363 6,819,740 6,916,414 (306,456) 24% 2% 1% 12 Era Labor 762,833 169,131 120,422 126,485 162,485 (6,646) 21% 5% 28% 13 Overtime 1,350,099 330,177 405,308 347,533 438,748 108,571 32% (14)% 26% 15 Holiday Pay 504,517 5,025 1,394 4,453 5,996 970 1% 220% 35% 21 FICA. 2,107,153 526,788 433,168 444,188 448,222. (78,566) 21%. 3% 1% 22 Pension-LEOFF 2 922,206 230,552 199,023 207,671 213,775 (16,776) 23% 4% 3% 23 Pension-PERS/PSERS. 1,751,656 437,914 359,165 416,156 428,769 (9,145) 24% 16% 3% 24 Industrial Insurance 861,417 215,354 148,586 149,178 225,303 9,949 26% 0% 51% 25 Medical & Dental 5,998,564 1,499,641 1,405,462 1,389,441 1,418,149 (81,492) 24% (1)% 2% 28 Uniform/Clothing 8,525 2,008 642 1,265 725 (1,283) 9% 97% (43)% Total Salaries and Benefits 43,158,450 10,639,460 9,761,003 9,922,732. 10,258,586, (380,875) 24% 1% 3% SUMMARY OF SUPPLIES, SERVICES, AND CAPITAL BUDGET ACTUAL s COMPARISON OF RESULTS 2019 ANNUAL 2019 ALLOCATED 2017 2018 2019 ACTUAL OVER(UNDER) A CHANGE ALLOCATED BDGT " EXPE DED 2017/2018 2018/2019 0 Transfers 19,067,819 2,239,972 746,501 2,953,709 1,375,000 (864,972) 7% 296% (53)% 31 Supplies 1,072,087 232,808 263,070 221,608 311,242 78,434 29% (16)% 40% 34 Items. Purchased for resale 22.,000 - 69 - - - - - - 35 Small Tools 163,569 15,841 22,445 21,190 9,416 (6,425) 6% (6)%. (56)% 41 Professional Services 6,404;856 1,134,191 381,588 414,903 1,075,242 (58,949) 17% 9% 159% 42 Communication 434,600 89,719 70,664 77,647 78,332: (11,388) 18% 10% 1% 43 Travel 159,630 62,228 49,857 45,578 53,653 (8,575) 34% (9)% 18% 44 Advertising 47,550 7,344 5,593 5,424 2,209 (5,135) 5% (3)% (59)% 45 Rentals and Leases 2,901,035 737,618 538,074 536,111 697,822 (39,795) 24% (0)% 30% 46 Insurance 1,005,775 1,005,775 880,875 967,482 883,280 (122,495) 88% 10% (9)% 47 Public Utilities 1,999,424 1,203,568 649,379 669,583 1,136,447 (67,121) 57% 3% 70% 48 Repairs and Maintenance 623,150 223,819 148,698 73,560 233,836 10,017 38% (51)% 218% 49 Miscellaneous 1271,723 300,059 262,419 427,413 250,613 (49,446) 20% 63% (41)% 51 Inter -Governmental - - 800,674 843,556 5,574 5,574 - 5% (99)% 53 bit Taxes, Oper.Assess - - 31 85 188 188 - 179% 121% 64 Machinery& Equipment 240,000 2,587 16,885 12,059 - (2,587) - (29)% - Total Supplies, Services, and Capital 35,413 218 7,255,528 4,836,822 7,269,908 6,112,853 (1,142,675) 17% 50% (16)% TotalExpenditures... 78,571,668 17,894,988 '14,617,824 17,192,640': 16,371,438 (1,523,550) 21%. 18% (5)% Percent of year completed 25% 12