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Home My WebLink AboutFIN 2021-05-24 Item 1C - Budget - March 2021 General Fund UpdateCity of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM TO: Finance & Governance Committee FROM: Vicky Carlsen, Finance Director BY: Aaron Williams, Fiscal Manager CC: Mayor Ekberg DATE: May 24, 2021 SUBJECT: March 2021 Departmental Budget -to -Actuals Report Summary The purpose of the March 2021 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 March 2021 Report is based on financial data available as of May 14, 2021, for the period ending March 31, 2021. Additional details can be found within the attached financial report. At the May 11, 2021 Committee of the Whole, Council gave consensus to move forward with using Streamlined Sales Tax (SST) mitigation revenue to fund a number of high-priority programs including: Fire overtime, permit activity, street/bus stop maintenance, park maintenance, recreation program assistance, Dark Trace — cyber security, wage & compensation agreement, and code enforcement & rental housing. These items will be included in the year-end budget amendment and are revenue backed by SST funds Expenditures General Fund expenditures totaled $15.6 million through March, which is $1.7 million less than the allocated budget of $17.2 million. The allocated budget is calculated to reflect year-to-date spending patterns of the previous year. Departmental Variances All but one General Fund department was under their allocated budget through March 2021. Noteworthy variances are: • The Fire Department is $195.6 thousand over the allocated budget of $3.2 million. The variance is related to higher salaries, overtime & benefits compared to the allocated budget. Council recently gave consensus for a year-end budget amendment to increase fire overtime by $200k. 45 INFORMATIONAL MEMO Page 2 Year to Date Department Expenditures Compared to Allocated Budget Through March 2021 City Council it Mayor's Office Administrative Services Finance Recreation Community Development Municipal Court Police Fire Public Works Dept 20 46 $0 $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 $5,000 Thousands ■YTD Actual ■YTD Budget GENERAL FUND CITY OF TUKWILA GENERAL FUND EXPENDITURES Year -to -Date as of March 31, 2021 Percent of year completed 25% EXPENDITURES BY DEPARTMENT BUDGET ACTUAL COMPARISON OF RESULTS 2021 ANNUAL 2021 ALLOCATED 2019 2020 2021 Allocated Budget vs Actuals OVER/(UNDER) % % CHANGE DCPEND® 2019/ 2020 2020/ 2021 01 City Council $ 363,618 $ 96,456 $ 89,854 $ 89,070 $ 78,406 $ (18,050) 22% -1% -12% 03 Mayor's Office 2,104,126 520,954 532,746 571,677 432,775 (88,179) 21% 7% -24% 04 Administrative Services 4,984,464 1,168,407 936,451 1,014,020 974,540 (193,867) 20% 8% -4% 05 Finance 3,049,858 1,118,703 770,812 934,734 860,131 (258,571) 28% 21% -8% 07 Recreation 4,260,543 1,418,500 1,168,393 1,222,941 1,041,407 (377,094) 24% 5% -15% 08 Community Development 4,069,943 1,001,046 843,509 813,176 892,111 (108,935) 22% -4% 10% 09 Municipal Court 1,272,888 345,170 292,598 339,361 284,856 (60,314) 22% 16% -16% 10 Police 18,286,665 4,524,241 4,563,165 4,358,660 4,453,562 (70,680) 24% -4% 2% 11 Fire 12,706,860 3,207,120 3,266,836 3,262,627 3,402,756 195,636 27% 0% 4% 13 Public Works 6,584,325 2,535,711 2,476,093 2,392,416 2268,672 (267,039) 34% -3% -5% Subtotal 57,683,290 15,936,308 14,940,456 14,998,681 14,689,214 (1,247,094) 25% 0% -2% 20 Dept20 5,462,760 1,279,870 2,340,497 886,326 865,690 (414,180) 16% -62% -2% Total Expenditures $ 63,146,050 $17,216,178 $17,280,953 $15,885,007 $15,554,904 $ (1,661,274) 25% -8% -2% Percent of year completed 25% INFORMATIONAL MEMO Page 3 GENERAL FUND CITY OF TUKW ILA GENERAL FUND EXPENDITURES Year -to -Date as of March 31, 2021 SALARIES AND BENEFITS BUDGET ACTUAL COMPARISON OF RESULTS 2021 ANNUAL 2021 ALLOCATED 2019 2020 2021 Allocated Budget vs Actuals OVER/(UNDER) ./0 % CHANGE EXPENDED 2019/ 2020 2020/ 2021 11 Salaries $ 28,723,860 $ 7,393,216 $ 6,916,414 $ 7,235,293 $ 6,956,941 $ (436,275) 24% 5% -4% 12 Extra Labor 347,528 245,321 162,485 115,373 4,119 (241,203) 1% -29% -96% 13 Overtime 1,218,115 321,718 438,748 328,396 473,154 151,436 39% -25% 44% 15 Holiday Pay 515,500 5,105 5,996 3,900 4,766 (339) 1% -35% 22% 21 FICA 1,872,655 495,145 448,222 458,077 432,603 (62,542) 23% 2% -6% 22 Pension-LEOFF 899,828 206,913 213,775 222,557 212,918 6,005 24% 4% -4% 23 Pension-PERS/PSERS 1,631,377 436,245 428,769 444,436 408,726 (27,519) 25% 4% -8% 24 Industrial Insurance 875,820 257,551 225,284 260,522 250,400 (7,151) 29% 16% -4% 25 Medical & Dental 6,904,119 1,680,855 1,418,149 1,576,986 1,558,562 (122,293) 23% 11% -1% 26 Unemployment - - - 6,681 - - - - -100% 28 Uniform/Clothing 8,525 631 725 432 667 36 8% -40% 54% Total Salaries & Benefits $ 42,997,327 $ 11,042,700 $ 10,258,567 $ 10,652,653 $ 10,302,855 $ (739,844) 24% 4% -3% SUPPLIES, SERVICES ANDAllocated CAPITAL BUDGET ACTUAL COMPARISON OF RESULTS 2021 ANNUAL 2021 ALLOCATED 2019 2020 2021 Budget vs Actuals OVEF✓(UNDER) % % CHANGE EXPEND® 2019/ 2020 2020/ 2021 0 Transfers $ 5,462,760 $ 1,279,870 $ 2,340,497 $ 886,326 $ 865,690 $ (414,180) 16% -62% -2% 31 Supplies 1,055,711 283,555 310,851 216,715 148,112 (135,443) 14% -30% -32% 34 Items Purchased for resale 13,000 10,000 - 235 239 (9,761) 2% - 2% 35 Small Tools 66,450 16,580 9,416 38,060 13,750 (2,830) 21% 304% -64% 41 Professional Services 5,439,071 972,205 1,065,196 875,206 940,628 (31,577) 17% -18% 7% 42 Communication 481,810 114,880 78,437 93,517 60,123 (54,758) 12% 19% -36% 43 Travel 83,196 55,899 53,653 30,257 2,906 (52,994) 3% -44% -90% 44 Advertising 34,750 5,117 2,209 4,538 895 (4,221) 3% 105% -80% 45 Rentals and Leases 2,166,137 445,067 697,822 323,355 520,577 75,510 24% -54% 61% 46 Insurance 1,030,329 1,030,164 883,280 987519 1,107,054 76,890 107% 12% 12% 47 Public Utilities 1,991,445 1,276,250 1,136,447 1,209,338 1,264,491 (11,759) 63% 6% 5% 48 Repairs and Maintenance 651,669 171,370 233,836 201,394 125,258 (46,112) 19% -14% -38% 49 Miscellaneous 1,153,730 382,855 210,743 365,895 202,325 (180,530) 18% 74% -45% 64 Machinery&Equipment 518,665 129,666 - - - (129,666) 0% - - Total Operating Expenses 20,148,723 6,173,479 7,022,386 5,232,354 5,252,049 (921,430) 26% -25% 0% Total Expenses $63,146,050 $17,216,178 $17,280,953 $15,885,007 $15,554,904 $ (1,661,274) 25% -8% -2% Percent of year completed 25% 47