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Home My WebLink AboutFIN 2019-06-24 Item 2D - Budget - April 2019 Budget-to-Actuals Report (General Fund)City of Tukwila Allan Ekberg, Mayor INFOR ATIONAL E ORANDU TO: Finance Committee FROM: Vicky Carisen, Finance Director BY: Jeff Friend, Fiscal Manager CC: Mayor Ekberg DATE: June 19, 2019 SUBJECT: Year -to -Date April 2019 General Fund Update Summary The purpose of the April 2019 General Fund 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 April 2019 Report is based on financial data available as of June 14, 2019, for the period ending April 30, 2019. Additional details can be found within the attached financial report. Expenditures General Fund expenditures totaled $22.4M through April, which is about $400K below the allocated budget of $22.8M. The allocated budget is calculated to reflect year-to-date spending patterns of the previous year. There are a few significant, unbudgeted events that have occurred in 2019 that affect multiple departments. East Marginal Way Power Pole Accident On April 5th, there was a large accident where numerous power poles toppled over on East Marginal Way. The City incurred $24K in costs through the end of April and are reflected in the totals in this report. Current estimates for this incident through June 17, 2019 are as follows: Department Overtime and Benefits Repairs and Maintenance Combined Street Maintenance and Operations $ 30,281.39 $ 214,890.16 $ 245,171.55 A claim totaling $245K has been initiated with the Washington Cities Insurance Authority for reimbursement of the current estimated expenditures. 77 INFORMATIONAL MEMO Page 2 Snomstoms-Uocated During the month of February, the City experienced two winter snowstorms. Since the prior report, Public Works have received additional invoices for sand and salt brine that was purchased to replenish the C|t«'esupplies. AnofApril 3O.unbudgetedcosts related tothe snow events are on Department Overtime and Benefits Supplies Combined Police $ - $ 143 $ 143 Fire 30.813 285 30,598 Public Works - 286 286 Park Maintenance - 452 452 Street Maintenance and Operations 19.463 30.555 50.018 Total $ 49.777 $ 31'721 $ 81,497 Departmental Variances Eleven of fourteen General Fund departments were under their allocated budget through April 2019. Major variances are: Police was $306Kbekoyv budget through April primarilydue to salaries and benefits being below budget by $424Kwhi|e supplies were $38Kover budget. Aadiscussed in previous 2019 monthly reports, the department has had afew open positions while new employees have filled positions at o lower pay level than that ofthe employees who were employed during |ont year's budget process. Purchases of equipment for new employees resulted insupplies being over budget through April. � Fire is $181|{ over budget. Salaries and benefits were $299K over budget resulting from filling four unbudoeted pipeline positions /$145W1ond overtime costs that were over budget through April (8154K)'Services d supplies were under budget byabout $118Kpartially offsetting the amount the department was over budget onsalaries and benefits. As of the May 28m Finance Committee meeting. the Finance Committee began onongoing analysis ofoptions toaddress the Fire operating budget issues. � Street Maintenance and Operationsxyae $120K over budget through Ao[U primarily due hoovertime ($19.5K) and supplies costs ($3.6K) related tothe February snow events, overtime and benefits related to the East Marginal VVav power pole event ($12.8K) as well as inventory replenishment and equipment rep|@cennerd($57.QK). In total, overtime vvoe$28PCover budget while supplies were $O8Kover budget. � Community Development ie$72K over budget Ul gh AprilaeProfessional Services expenditures have been greater than anticipated in the budget. The budget had aSeUyMed development activity would aiovv in 2019; hovvever, this has not been the case. Therefore, services directly related todevelopment activity, such aapeer review, that are typically oUtSouLced, are now over budget. It should be noted that large portion of Professional Services are revenue -backed. Additi0n8|/y, an unexpected structural code compliance review was done for alocal business ($51K) in the first 78 INFORMATIONAL MEMO Page 3 Year to Date Department Expenditures Compared to Allocated Budget (Through April 2019) City Council 5S153129 Mayor Administrative Services Finance Attorney Recreation Community Development Municipal Court Police Fire Technology & Innovation Svcs Public Works Park Maintenance Street Maintenance & Operations Dept 20 5823 5783 5640 S575 5239 S160 5430 5411 5634 5621 S603 51,084 S1,016 51,030 5954 51,108 S1180 51.388 1,337 51,661 51,781 S2,285 S2,335 S4,172 54,353 S6573 56,187 SO 51,000 52,000 S3,000 54,000 S5,000 56,000 57,000 Thousands YTD Budget ■ YTD Actual GENERAL FUND CITY OF TUKW ILA GENERAL FUND EXPENDITURES YTD AS OF APRIL 30, 2019 SUMMARY OF EXPENDITURES BY DEPARTMENT BUDGET ACTUAL COMPARISON OF RESULTS 2019 ANNUAL 2019 ALLOCATED 2017 2018 2019 ACTUAL OVER!(UNDER) %CHANGE ALLOCATED BDGT % EXPENDED 2017/2018 2018/2019 01 City Council 432,111 153,417 118,237 130,672 129,011 (24,406) 30% 11% (1)% 03 Mayor 2,595,514 823,419 754,301 804,533 782,920 (40,499) 30% 7% (3)% 04 Administrative Services 2,111,509 639,725 567,459 579,130 574,739 (64,985) 27% 2% (1)% 05 Finance 2,671,195 1,083,600 1,017,916 1,034,969 1,015,746 (67,854) 38% 2% (2)% 06 Attorney 710,730 239,283 164,735 281,094 159,675 (79,608) 22% 71% (43) % 07 Recreation 3,294,138 1,030,402 957,556 928,620 953,908 (76,494) 29% (3)% 3% 08 Community Development 3,511,558 1,107,985 1,055,429 1,056,415 1,180,149 72,163 34% 0% 12% 09 Municipal Court 1,298,228 429,584 384,641 421,124 411,411 (18,173) 32% 9% (2)% 10 Police 19,427,613 6,572,998 5,791,860 5,944,575 6,187,217 (385,781) 32% 3% 4% 11 Fire 12,473,387 4,172,109 4,055,249 4,004,015 4,353,376 181,267 35% (1)% 9% 12 Technology& Innovation Svcs 2,043,934 633,509 464,522 624,891 620,648 (12,861) 30% 35% (1)% 13 Public Works 3,948,613 1,387,864 1,232,312 1,251,831 1,337,030 (50,834) 34% 2% 7% 15 Park Maintenance 1,630,586 603,087 468,494 458,842 600,834 (2,253) 37% (2)% 31% 16 Street Maintenance & Operations 3,354,733 1,660,752 1,094,655 1,125,799 1,780,958 120,206 53% 3% 58% Subtotal 59,503,849 20,537,735 18,127,368 18,646,510 20,087,623 (450,111) 34% 3% 8% 20 Dept20 19,067,819 2,284,572 771,501 2,978,863 2,335,097 50,525 12% 286% (22)% Total Expenditures 78,571,668 22,822,306 18,898,869 21,625,373 22,422,720 (399,586) 29% 14% 4% Percent of year completed 33% 79 INFORMATIONAL MEMO Page 4 GENERAL FUND CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF APRJL 30, 2019 SUMMARY OF SALARIES AND BENEFITS BUDGET ACTUAL COMPARISON OF RESULTS 2019 ANNUAL 2019 ALLOCATE) 2017 2018 2019 ACTUAL OVIE1R/(UNDER) % CHANGE ALLOCATE) BDGT % ISCPENIDED 2017/2018 2018/2019 11 Salaries 28,891,480 9,630,493 8,893,204 9,028,751 9,319,643 (310,851) 32% 2% 3% 12 Extra Labor 762,833 216,793 162,882 167,794 214,940 (1,854) 28% 3% 28% 13 Overtime 1,350,099 426,688 533,904 455,417 624,049 197,361 46% (15)% 37% 15 Holiday Pay 504,517 7,591 4,726 6,826 5,996 (1,595) 1% 44% (12)% 21 FICA 2,107,153 702,384 575,302 588,065 607,257 (95,127) 29% 2% 3% 22 Pension-LEOFF 2 922,206 307,402 264,742 275,467 289,308 (18,094) 31% 4% 5% 23 Pension-PERS/PSERS 1,751,656 583,885 478,303 552,164 583,811 (74) 33% 15% 6% 24 Industrial Insurance 861,417 287,139 197,679 197,859 288,101 962 33% 0% 46% 25 Medical & Dental 5,998,564 1,999,521 1,874,680 1,850,100 1,899,085 (100,436) 32% (1)% 3% 28 Uniform/Clothing 8,525 2,318 965 1,391 1,090 (1,228) 13% 44% (22)% Total Salaries and Benefits 43,158,450 14,164,216 12,986,857 13,140,455 13,833,280 (330,936) 32% 1% 5% SUMMARY OF SUPPLIES, SERVICES, AND CAPITAL BUDGET ACTUAL COMPARISON OF RESULTS 2019 ANNUAL 2019 ALLOCATED 2017 2018 2019 ACTUAL OERANGE V/(UNDER) % CI- ALLOCATE:. BOOT V. EXPENDED 2017/2018 2018/2019 0 Transfers 19,067,819 2,284,572 771,501 2,978,863 2,335,097 50,525 12% 286% (22)% 31 Supplies 1,072,087 318,452 413,381 318,468 456,706 138,254 43% (23)% 43% 34 Items Purchased for resale 22,000 3,340 3,822 3,414 600 (2,741) 3% (11)% (82)% 35 Small Tools 163,569 21,787 32,258 27,625 13,192 (8,595) 8% (14)% (52)% 41 Professional Services 6,404,856 1,875,937 598,760 873,103 1,794,613 (81,323) 28% 46% 106% 42 Communication 434,600 118,458 106,342 124,511 113,732 (4,726) 26% 17% (9)% 43 Travel 159,630 70,409 65,171 52,956 82,642 12,234 52% (19)% 56% 44 Advertising 47,550 9,892 7,139 6,961 7,237 (2,655) 15% (2)% 4% 45 Rentals and Leases 2,901,035 1,019,776 717,979 715,244 941,752 (78,024) 32% (0)% 32% 46 Insurance 1,005,775 1,005,775 881,033 974,066 889,864 (115,911) 88% 11% (9)% 47 Public Utilities 1,999,424 1,308,584 750,450 771,461 1,311,641 3,057 66% 3% 70% 48 Repairs and Maintenance 623,150 232,242 183,011 102,308 249,831 17,589 40% (44)% 144% 49 Miscellaneous 1,271,723 423,780 435,539 532,677 386,700 (37,080) 30% 22% (27)% 51 Inter -Governmental - - 922,921 975,182 5,574 5,574 - 6% (99)% 53 Ext Taxes, Oper. Assess _ - 52 234 260 260 350% 11% 64 Machinery & Equipment 240,000 5,975 22,653 27,845 - (5,975) - 23% - Total Supplies, Services, and Capital 35,413,218 8,698,977 5,912,012 8,484,918 8,589,440 (109,536) 24% 44% 1% Total Expenditures 78,571,668 22,863,192 18,898,869 21,625,373 22,422,720 (440,473) 29% 14% 4% Percent of year completed 33% 80