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Home My WebLink AboutFIN 2021-11-22 Item 1A - Report - September 2021 Monthly 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: November 22, 2021 SUBJECT: September 2021 General Fund Departmental Budget -to -Actuals Report Summary The purpose of the September 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 September 2021 Report is based on financial data available as of November 14, 2021, for the period ending September 30, 2021. Additional details can be found within the included financial report. Expenditures General Fund departmental expenditures totaled $42.52 million through September, which is $92 thousand less than the allocated budget of $42.61 million. Department 20, which is transfers to other funds, totaled $3.37 million, which is $849 thousand less than the allocated budget. The allocated budget is calculated to reflect year- to-date spending patterns of the previous year. Through the end of September, one department exceeds allocated budget. The Fire Department continues to exceed allocated budget primarily due to use of overtime. Approximately a third of overtime can be attributed to reimbursable overtime; specifically, the COVID testing site as well as a repeater malfunction. A budget amendment of just over $1 million was presented to City Council in November. Based on current information, the Fire Department should stay within the amended budget. Staff continues to closely monitor departmental budgets and will continue to keep the City Council fully informed of additional budgetary concerns through the end of the year. It should be noted that the budget reflected in the charts on the next few pages do not include the amendments as Council has not yet formally approved the budget amendment ordinance. 1 INFORMATIONAL MEMO Page 2 Departmental Variances All but one General Fund department was under their allocated budget through September 2021. Noteworthy variances are: • The Fire Department is now $901 thousand over the allocated budget of $9.2 million. The variance is related to overtime & associated benefits compared to the allocated budget. A budget amendment for the Fire Department was included in the final budget amendment. Based on information as of November 1, 2021, the budget amendment should prevent the Fire Department from exceeding the amended budget. If use of overtime exceeds the current estimated usage through the end of the year, the department could exceed the amended budget. The chart below provides additional details on overtime associated with the Fire Department. Fire Overtime Summarized - Through Reimbursable OT Category Salary Benefits Total September 30, 2021 Unreimbursable OT Category Salary Benefits Total Billable Contractor $ 10,371 $ 1,362 $ 11,733 Minimum Staffing $ 447,777 $ 58,793 $ 506,570 COVID Testing Site 217,097 28,505 245,602 Instructor 17,470 2,294 19,764 Repeater Malfunction 77,454 10,170 87,624 Training 16,351 2,147 18,498 Fire Prevention 46,412 6,094 52,506 Fire Investigation 7,463 980 8,443 Academy 26,337 3,458 29,795 Public Safety Plan 8,847 1,162 10,009 Meetings 8,534 1,121 9,655 Shift Extension 8,214 1,078 9,292 Special Assignment 11,865 1,558 13,423 Other 34,441 4,522 38,963 Totals $ 304,922 $ 40,036 $ 344,958 $ 633,711 $ 83,206 $ 716,917 Budget Amendments Budget amendments have been submitted to City Council for final approval. The chart on the next page provides a list of budget amendments that Council previously provided consensus for. Budget amendments include in the chart are also included in the final amendment. 2 INFORMATIONAL MEMO Page 3 Council Meeting Date Summary of Budget Amendment 14/5 regular meeting Contract for BHC Consultants for structural plan review. Cost neutralas this is a revenue backed contract. Any increase in expenditures will also include the same increase in revenue 14/5 regular meeting Contract for Reid Middleton for structural plan review. Cost neutral as this is a revenue backed contract. Any increase in expenditures will also include the same increase in revenue L. 15/10 COW Consensus to use new funding (SST) to restore service levels and cover certain contractual obligations. Budget amendment will include increasing both revenue and expenditures by the same amount. .5/17 regular meeting Acceptance of Sound Transit System Access grant. Both revenue and expendiitures will be increased by the same 15/24 COW !6/14 COW !6/14 COW !6/21 regular meeting 8/2 regular meeting 8/2 regular meeting !8/23 COW !9/20 regular meeting amount, net effect of zero Use of SST funds to complete the transfer of records from the offsite storage location to City Hall. Use of SST is estimated! to be $40k. Again revenue backed so net effect of zero to the general fund •— -------•—•—•-------•—•-------•—•—•-------•—•------J BNSF Alternative Access Study for up to $1.25 million Fire advisory Task Force Consulting for up to $80 thousand TDM regional mobility grant award, no effect on general fund Summer Experience & Enrichment for Kids Fund (SEEK) grant, no effect on the general fund as there is no match required! Restore before and after school programming, funded by ARPA so both revenue and expenditure budgets will be adjusted Reclassify Jail Alternative Specialist to Court Support Services Case Manager and increase from .75 FTE to 1.0 FTE. Will I require ongoing funding source — —•— ----•— —•—•— ---1 1.25 FTE for Municipal Court and 1.0 FTE for Police to staff chool zone automated traffic cameras. Costs are expected to j be covered by the school zone automated traffic camera program. 3 INFORMATIONAL MEMO Page 4 Year to Date Department Expenditures Compared to Allocated Budget Through September 2021 City Council ; Mayor's Office Administrative Services Finance Recreation Community Development, Municipal Court Police Fire Public Works Dept 20 $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 Thousands ■YTD Actual ■YTD Budget GENERAL FUND CITY OF TUKWILA GENERAL FUND EXPENDITURES Year -to -Date as of September 30, 2021 Percent of year completed 4 75% EXPENDITURES BY DEPARTMENT BUDGET ACTUAL COMPARISON OF RESULTS 2021 ANNUAL 2021 ALLOCATED 2019 2020 2021 Allocated Budget vs Actuals OVER/(UNDER) % CHANGE % IE(PBIDE) 2019/ 2020 2020/ 2021 01 City Council $ 363,618 $ 266,445 $ 272,796 $ 258,036 $ 253,424 $ (13,021) 70% -5% -2% 03 Mayor's Office 2,104,126 1,474,683 1,642,915 1,554,800 1,457,838 (16,845) 69% -5% -6% 04 Administrative Services 4,984,464 3,610,820 3,364,561 3,148,377 3,509,348 (101,473) 70% -6% 11% 05 Finance 3,049,858 2,407,326 1,864,726 1,896,822 1,975,514 (431,812) 65% 2% 4% 07 Recreation 4,260,543 3,205,083 3,753,069 3,006,621 3,110,155 (94,929) 73% -20% 3% 08 Community Development 4,069,943 2,901,539 2,672,668 2,298,178 2,870,633 (30,906) 71% -14% 25% 09 Municipal Court 1,272,888 931,104 957,885 937,685 905,731 (25,373) 71% -2% -3% 10 Police 18,286,665 13,402,023 13,867,589 12,911,060 13,269,920 (132,103) 73% -7% 3% 11 Fire 12,706,860 9,196,135 9,516,121 9,193,078 10,096,780 900,645 79% -3% 10% 13 Public Works 6,584,325 5,212,612 5,962,207 4,991,551 5,066,227 (146,385) 77% -16% 1% Subtotal 57,683,290 42,607,771 43,874,537 40,196,208 42,515,570 (92,201) 74% -8% 6% 20 Dept20 5,462,760 4,218,147 4,441,090 2,929,357 3,368,874 (849,274) 62% -34% 15% Total Expenditures $ 63,146,050 $ 46,825,918 $ 48,315,627 $ 43,125,564 $ 45,884,444 $ (941,474) 73% -11% 6% Percent of year completed 4 75% INFORMATIONAL MEMO Page 5 GENERAL FUND CITY OF TUKW ILA GENERAL FUND EXPENDITURES Year -to -Date as of September 30, 2021 SUPPLIES, SERVICES AND CAPITAL SALARIES AND BENEFITS BUDGET ACTUAL ACTUAL COMPARISON OF RESULTS COMPARISON OF RESULTS 2021 ANNUAL 2021 ANNUAL 2021 ALLOCATED 2019 2020 2021 Allocated Budget vs Actuals OVER/(UNDER) % CHANGE % CHANGE % EXPENDED 2019/ 2020 2020/ 2021 11 Salaries $ 28,723,860 $ 21,603,747 $ 21,166,028 $ 21,051,723 $ 20,854,052 $ (749,694) 73% -1% -1% 12 Extra Labor 347,528 310,896 661,845 126,788 133,207 (177,689) 38% -81% 5% 13 Overtime 1,218,115 855,938 1,316,668 870,752 1,657,357 801,419 136% -34% 90% 15 Holiday Pay 515,500 89,606 91,860 69,718 78,815 (10,791) 15% -24% 13% 21 FICA 1,872,655 1,412,444 1,390,754 1,307,355 1,325,755 (86,690) 71% -6% 1% 22 Pension-LEOFF 899,828 692,387 654,764 791,952 720,983 28,596 80% 21% -9% 23 Pension-PERS/PSERS 1,631,377 1,228,085 1,321,081 1,241,113 1,172,061 (56,024) 72% -6% -6% 24 Industrial Insurance 875,820 673,378 597,297 663,012 686,508 13,129 78% 11% 4% 25 Medical & Dental 6,904,119 5,012,308 4,302,924 4,670,637 5,178,089 165,781 75% 9% 11% 26 Unemployment -- 889,957 17,588 27,319 36,827 36,827 - 55% 35% 28 Uniform/Clothing 8,525 2,202 2,146 1,334 2,330 128 27% -38% 75% Total Salaries & Benefits $ 42,997,327 $ 31,880,992 $ 31,522,954 $ 30,821,703 $ 31,845,984 $ (35,008) 74% -2% 3% SUPPLIES, SERVICES AND CAPITAL BUDGET ACTUAL COMPARISON OF RESULTS 2021 ANNUAL 2021 ALLOCATED 2019 2020 2021 Allocated Budget vs Actuals OVER/(UNDER) % CHANGE % EXPENDED 2019/ 2020 2020/ 2021 0 Transfers $ 5,462,760 $ 4,218,147 $ 4,441,090 $ 2,929,357 $ 3,368,874 $ (849,274) 62% -34% 15% 31 Supplies 1,055,711 718,146 1,225,245 556,877 570,868 (147,278) 54% -55% 3% 34 Items Purchased for resale 13,000 11,876 18,359 1,729 1,905 (9,971) 15% -91% 10% 35 Small Tools 66,450 49,205 80,407 70,424 59,228 10,023 89% -12% -16% 41 Professional Services 5,439,071 3,725,807 4,371,162 3,558,122 4,039,117 313,310 74% -19% 14% 42 Communication 481,810 354,438 297,195 341,050 303,510 (50,928) 63% 15% -11% 43 Travel 83,196 78,318 147,231 32,901 22,256 (56,062) 27% -78% -32% 44 Advertising 34,750 18,549 14,255 7,998 6,209 (12,340) 18% -44% -22% 45 Rentals and Leases 2,166,137 1,311,764 2,238,498 972,865 1,598,856 287,092 74% -57% 64% 46 Insurance 1,030,329 1,030,329 889,957 987,671 1,113,881 83,552 108% 11% 13% 47 Public Utilities 1,991,445 1,777,205 1,726,097 1,641,610 1,902,495 125,290 96% -5% 16% 48 Repairs and Maintenance 651,669 373,845 436,924 480,356 350,520 (23,325) 54% 10% -27% 49 Miscellaneous 1,153,730 888,299 861,026 717,410 624,558 (263,741) 54% -17% -13% 64 Machinery& Equipment 518,665 388,999 45,228 5,495 76,184 (312,815) 15% -88% 1287% Total Operating Expenses 20,148,723 14,944,926 16,792,672 12,303,862 14,038,460 (906,467) 70% -27% 14% Total Expenses $63,146,050 $46,825,918 $48,315,627 $43,125,564 $45,884,444 $ (941,474) 73% -11% 6% Percent of year completed 75% 5