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Home My WebLink AboutFIN 2019-07-22 Item 2A - Report - May 2019 Departmental Budget-to-Actuals Report (General Fund)City of Tukwila Allan Ekberg, Mayor INFOR ATIONAL E ORANDU TO: Finance Committee FROM: Vicky Carlsen, Finance Director BY: Jeff Friend, Fiscal Manager CC: Mayor Ekberg DATE: July 9, 2019 SUBJECT: Year -to -Date May 2019 General Fund Update Summary The purpose of the May 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 May 2019 Report is based on financial data available as of July 9, 2019, for the period ending May 31, 2019. Additional details can be found within the attached financial report. Expenditures General Fund expenditures totaled $27.1M through May, which is about $336.7K below the allocated budget of $27.4M. The allocated budget is calculated to reflect year-to-date spending patterns of the previous year. Two significant, unbudgeted events 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. Current estimates for this incident through July 9, 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 $245.2K has been initiated with the Washington Cities Insurance Authority (WCIA) for reimbursement of the current estimated expenditures. A check was received in June for $178.9K (75%) with the balance to be received later. 1 INFORMATIONAL MEMO Page 2 Snowstorms During the month of February, City h/exp8henced twosno wstorms. As ofMay 3111 . unbudgeted costs related to the snow events are as follows: Department Overtime Supplies Combined Police $ ' $ 143 $ 143 Fire 30,313 25 30,598 Public Works - 286 286 Park Maintenance - 452 452 Street Maintenance and Operations 19\463 30,555 50\018 Total $ 48,777 $ 31,721 $ 81,497 Departmental Variances Eleven of fourteen General Fund departments were under their oUooetod budget through May 2019. Major variances are: � Community Development io$9O.5K over budget through May mnProfessional Services expenditures have been greater than anticipated in the budget. The budget had assumed development activity would e|oxV in 2019; hoyvever, this has not been the case. Therefore, services directly related todevelopment activity, such aopeer review, that are typically outaouroed. are now over budget. It should be noted that a |mrQo portion of Professional Services are revenue -backed. /\dditiUneUy, on unexpected structural oode compliance review was done for o |noa| business ($51N)inthe first quarter. � Police was $400.3K below budget through May primarily due to salaries and benefits being below budget bv$4AR.2K.The department has had vacant positions, many filled with new employees at a lower pay rote than the departed employees who were with the City during the budget process. Supplies and services were over budget $85.8K primarily due to equipment for new employees plus training and related travel costs. Police prioritize training for earlier in the year as more classes are offered in the spring and summer due tDweather. The department also prefers tDincur training costs early in the year before the budget has tightened toward year-end. Additionally, $10.8K was spent on mailboxes in support 'ofthe City'o program to offer residents discounted secure locking mailboxes tohelp prevent mail theft. ° Fire is $314.4K over budget. Salaries and benefits were $356.4K over budget resulting from filling four UDbudgeted pipelinepositions ($145K)aswell amovertime costs that were over budget through May ($187.9N). Services and supplies were under budget by about $42.DK pmrU2||y offsetting the amount the department was over budget on salaries and benefits. Aeofthe May 20m Finance Committee meeting, the Finance Committee began an ongoing analysis of options to address the Fire operating budget issues. INFORMATIONAL MEMO Page 3 • Street Maintenance and Operations was $79.6K over budget through May primarily due to overtime and supplies costs related to the snow events and the East Marginal Way power pole event. Public Utilities expenses were under budget due to the timing of invoice payments. Overtime and Benefits Supplies Snow $ 19,463 $ 30,555 Power Poles* 12,836 31,636 Total $ 50,018 44,472 $ 32,299 $ 62,191 *Costs to be reimbursed by WCIA $ 94,490 Year to Date Department Expenditures Compared to Allocated Budget (Through May 2019) $156 City Council NO $182 Mayor Administrative Services Finance • $211 Attorney $300 Recreation Community Development Municipal Court Police Fire Technology & Innovation Svcs Public Works Park Maintenance Street Maintenance & Operations Dept 20 $965 $1,006 $759 $793 $1,157 $1,271 $1,278 $1,310 $1,475 $1,384 $524 $541 $7,619 $8,019 $768 $817 $1,602 $1,713 $725 $736 $2,013 $1,933 $2,410 $2,310 $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 Thousands $5,395 $5,081 YTD Actual a YTD Budget 3 INFORMATIONAL MEMO Page 4 GENERAL FUND CITY OF TUKWILA GENERAL FUND EXPENDITURES YTD AS OF MAY 31, 2019 SUMMARY OF EXPENDITURES BY DEPARTMENT BUDGET ACTUAL COMPARISON OF RESULTS 2019 2019 ANNUAL ALLOCATED 2017 2018 2019 ACTUAL OVER/(UNDER) %CHANGE' ALLOCATED BDGT % EXPENDED 2017/2018 2018/2019 01 City Council 432,111 181,579 143,756 157,074 156,024 (25,555) 36% 9% (1)% 03 Mayor 2,595,514 1,006,073 934,493 991,022 965,401 (40,672) 37% 6% (3)% 04 Administrative Services 2,111,509 792,709 750,780 751,926 759,194 (33,515) 36% 0% 1% 05 Finance 2,671,195 1,270,532 1,189,149 1,207,676 1,157,459 (113,073) 43% 2% (4)% 06 Attorney 710,730 299,911 210,922 367,465 211,379 (88,532) 30% 74% (42)% 07 Recreation 3,294,138 1,310,423 1,198,630 1,168,752 1,278,324 (32,098) 39% (2)% 9% 08 Community Development 3511,558 1,384,284 1,348,587 1,375,964 1,474,734 90,449 42% 2% 7% 09 Municipal Court 1,298,228 540,576 489,902 525,604 523,709 (16,867) 40% 7% (0)% 10 Police 19,427,613 8,019,007 7,338,582 7,417,495 7,618,667 (400,339) 39% 1% 3% 11 Fire 12,473,387 5,080,831 5,026,145 4,938,736 5,395,249 314,418 43% (2)% 9% 12 Technology&Innovation Svcs 2,043,934 817,189 594,003 806,129 768,207 (48,982) 38°/d 36% (5)% 13 Public Works 3,948,613 1,713,086 1,501,347 1,533,968 1,601,688 (111,398) 41% 2% 4% 15 Park Maintenance 1,630,586 735,793 578,836 577,284 725,081 (10,712) 44% (0)% 26% 16 Street Maintenance & Operations 3,354,733 1,933,128 1,305,111 1,345,789 2,012,740 79,612 60% 3% 50% Subtotal 59,503849 25,085,120 r 22,610,242 23,164,885 24,647,856 (437,264) 41% 2% 6% 20 Dept 20 6,362,029 2,309,572 796,501 3,003,863 2,410,097 100,525 38% 277% (20)% Total Expenditures 65,865,878 27,394,692 23,406,743 26,168,748 27,057,953 (336,739) 41% 12% 3% Percent of year completed 42% 4 INFORMATIONAL MEMO Page 5 GENERAL FUND CITY OF TUKW ILA GENERAL FUND EXPENDITURES YTDAS OFMAY31, 2019 SUMMARY OF SALARIES AND BENEFITS BUDGET ACTUAL COMPARISON OF RESULTS 2019 ANNUAL 2019 ALLOCATED 2017 2018 2099 ACTUAL OVER/(UNDER) T:CHANGE ALLOCATED BDGT '. % EXPENDED 2017/2018 2018/2019 11 Salaries 28,891,480 12,038,117 11,131,045 11,262,268 11,674,707 (363,409) 40% 1% 4% 12 Extra Labor 762,833 274,304 211,315 215,980 272,693 (1,611) 36% 2% 26% 13 Overtime 1,350,099 510,879 681,209 550,048 770,092 259,213 57% (19)% 40% 15 Holiday Pay 504,517 16,872 7,170 15,159 5,996. (10,876) 1% 111% (60)% 21 FICA 2,107,153. 877,980 723,116 733,564 761,159 (116,821) 36% 1% 4% 22 Pension-LEOFF2 922,206 384,253 332,329 342,283 363,548 (20,704) 39% 3% 6% 23 Pension-PERS/PSERS 1,751,656 729,857 599,077 687,767 731,502 1,645 42% 15% 6% 24 Industrial Insurance 861,417 358,924 250,709 249,896 351,357 (7,566) 41% (0)% 41% 25 Medical & Dental 5,998,564 2,499,402 2,344,732 2,307,062 2,382,990 (116,412) 40% (2)% 3% 28 Uniform/Clothing 8,525 2,442 1,064 1,508 1,313 (1,129) 15% 42% (13)% Total Salaries and Benefits 43,158,450 17,693,029 16,282,237 16,383,890 17,325,758 (367,271) 40% 1% 6% SUMMARY OF SUPPLIES, SERVICES, AND CAPITAL BUDGET ACTUAL COMPARISON; OF RESULTS 2019 ANNUAL 2019 ALLOCATED 2017 2018 2019 ACTUAL OVER(UNDER) %CHANGE ALLOCATED BDGT EXPENDED 2017/2018 2098/2099 0 Transfers 6,362,029 2,309,572 796,501 3,003,863 2,410,097 100,525 38% 277% (20)% 31 Supplies 1,072,087 408,458 561,612 394,874 569,726. 161,268 53% (30)% 44% 34. Items Purchased for resale 22,000 5,673 4,854. 5,799 5,810 137 26% 19% 0% 35 Small Tools 163,569 56,140 37,172 34,683 47,657 (8,483) 29% (7)% 37% 41 Professional Services 6,404,856 2,311,509 2,118,204 2,510,344 2,242,884 (68,625) 35%. 19% (11)% 42 Communication 434,600 144,704. 137,310 155,203 148,949 4,245 34%. 13% (4)% 43 Travel 159,630 68,138 88,560 67,938 94,124 25,987 59% (23)% 39% 44 Advertising 47,550 12,157 8,012 9,041 8,259 (3,899) 17%. 13% (9)% 45 Rentals and Leases 2,901,035 1,132,137 890,268 890,576 1,174,759 42,622 40% 0% 32% 46 Insurance 1,005,775 1,005,775 887,617 974,066 889,957 (115,818) 88% 10% (9)% 47 Public Utilities 1,999,424 1,441,670 845,603 902,560 1,345,070 (96,800) 67% 7% 49% 48 Repairs and: Maintenance. 623,150 317,994. 209,454 173,676 327,261 9,266 53% (17)% 88% 49 Miscellaneous 1,271,723 477,540 497,532 615,644 467,644 (9,896) 37% 24% (24)% 64 Machinery& Equipment 240,000 9,997 41,807 46,590 - (9,997) - 11% - Total Supplies, Services, and Capital 22,707,428 9,701,663 7,124,507 9,784,858 9,732,195 30,532 43% 37% (1) % Total Expenditures 65,865,878 27,394,692 23,406,743 26,168,748 27,057,953 (336,739) 41% 12% 3% Perce t of year completed 42% 5