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Home My WebLink AboutFIN 2022-02-14 Item 1B - Report - 2021 General Fund Preliminary Resultswq z City 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: February 14, 2021 SUBJECT: Preliminary Year-end 2021 General Fund Departmental Budget -to -Actuals Report Summary The purpose of the Preliminary Year-end 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 Preliminary 2021 Year-end Report is based on financial data available as of January 31, 2022, for the period ending December 31, 2021. Additional details can be found within the included financial report. Expenditures General Fund departmental expenditures totaled $57.32 million through December, which is $2.74 million less than the annual budget of $60.06 million. Department 20, which is transfers to other funds, totaled $5.31 million, which is $128 thousand less than the allocated budget. The allocated budget is calculated to reflect year-to-date spending patterns of the previous year. Again, these numbers are preliminary, and we will accrue expenditures back into 2021 until we can close the books, typically some time in March. Once 2021 is close, a full report of all funds will be provide to the Finance & Governance Committee and the full City Council. 3 INFORMATIONAL MEMO Page 2 Departmental Variances Year to Date Department Expenditures Compared to Allocated Budget Through December 2021 City Council Mayor's Office Administrative Services Finance Recreation Community Development Municipal Court Police Fire Public Works Dept 20 - $0 $5,000 $10,000 $15,000 $20,000 Thousands ■YTD Actual ■YTD Budget GENERAL FUND CITY OF TUKWILA GENERAL FUND EXPENDITURES Year -to -Date as of December 31, 2021 Percent of year completed 4 100% EXPENDITURES BY DEPARTMENT BUDGET ACTUAL COMPARISON OF RESULTS 2021 ANNUAL 2021 ALLOCATED 2019 2020 2021 Allocated Budget vs Actuals OVER/(UNDER) % CHANGE % EXPENDED 2019/ 2020 2020/ 2021 01 City Council $ 363,618 $ 363,618 $ 381,903 $ 351,396 $ 333,702 $ (29,916) 92% -8% -5% 03 Mayor's Office 2,178,126 2,178,126 2,355,805 2,280,110 2,149,534 (28,592) 99% -3% -6% 04 Administrative Services 5,158,639 5,158,639 4,726,846 4,750,857 5,005,671 (152,968) 97% 1% 5% 05 Finance 2,991,615 2,991,615 2,392,462 2,402,140 2,436,778 (554,837) 81% 0% 1% 07 Recreation 4,573,403 4,573,403 5,061,090 4,273,655 4,244,077 (329,326) 93% -16% -1% 08 Community Development 4,375,887 4,375,887 3,557,282 3,278,151 3,898,258 (477,629) 89% -8% 19% 09 Municipal Court 1,348,456 1,348,456 1,297,382 1,292,626 1,202,694 (145,762) 89% 0% -7% 10 Police 18,512,591 18,512,591 18,907,947 17,682,031 18,021,395 (491,196) 97% -6% 2% 11 Fire 13,736,860 13,736,860 12,562,278 12,850,658 13,562,013 (174,847) 99% 2% 6% 13 Public Works 6,817,377 6,817,377 7,615,085 6,379,120 6,467,121 (350,256) 95% -16% 1% Subtotal 60,056,572 60,056,572 58,858,079 55,540,744 57,321,243 (2,735,329) 95% -6% 3% 20 Dept20 5,433,545 5,433,545 6,193,897 4,862,449 5,305,587 (127,957) 98% -21% 9% Total Expenditures $ 65,490,117 $ 65,490,117 $ 65,051,976 $ 60,403,193 $ 62,626,831 $ (2,863,286) 96% -7% 4% Percent of year completed 4 100% INFORMATIONAL MEMO Page 3 GENERAL FUND CITY OF TUKW ILA GENERAL FUND EXPENDITURES Year -to -Date as of December 31, 2021 Percent of year completed 100% 5 SALARIES AND BENEFITS BUDGET ACTUAL COMPARISON OF RESULTS 2021 ANNUAL 2021 ALLOCATED 2019 2020 2021 Allocated Budget vs Actuals OVER/(UNDER) % CHANGE EXPENDED 2019/ 2020 2020/ 2021 11 Salaries $ 29,325,215 $ 29,325,215 $ 28,550,123 $ 28,119,885 $ 27,887,462 $ (1,437,753) 95% -2% -1% 12 Extra Labor 515,220 515,220 819,391 131,789 206,427 (308,793) 40% -84% 57% 13 Overtime 2,181,615 2,181,615 1,724,479 1,367,623 2,274,124 92,509 104% -21% 66% 15 Holiday Pay 515,500 515,500 460,543 443,224 429,309 (86,191) 83% -4% -3% 21 FICA 1,922,890 1,922,890 1,858,800 1,739,528 1,774,345 (148,546) 92% -6% 2% 22 Pension-LEOFF 899,828 899,828 970,203 1,020,215 953,421 53,593 106% 5% -7% 23 Pension-PERS/PSERS 1,631,377 1,631,377 1,770,053 1,662,169 1,518,973 (112,404) 93% -6% -9% 24 Industrial Insurance 875,820 875,820 774,596 859,956 892,567 16,747 102% 11% 4% 25 Medical & Dental 6,904,119 6,904,119 5,745,036 6,486,004 6,736,673 (167,446) 98% 13% 4% 26 Unemployment -- 1,030,329 18,273 93,070 45,019 45,019 - 409% -52% 28 Uniform/Clothing 8,525 8,525 6,353 4,734 6,489 (2,036) 76% -25% 37% Total Salaries & Benefits $ 44,780,109 $ 44,780,109 $ 42,697,850 $ 41,928,197 $ 42,724,810 $ (2,055,299) 95% -2% 2% Percent of year completed 100% 5 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 $ 5,433,545 $ 5,433,545 $ 6,193,897 $ 4,862,449 $ 5,305,587 $ (127,957) 98% -21% 9% 31 Supplies 1,092,211 1,092,211 1,544,004 893,023 972,510 (119,701) 89% -42% 9% 34 Items Purchased for resale 13,000 13,000 17,794 2,624 3,274 (9,726) 25% -85% 25% 35 Small Tools 66,450 66,450 116,159 140,071 150,257 83,807 226% 21% 7% 41 Professional Services 5,995,071 5,995,071 6,263,910 5,593,268 5,799,609 (195,462) 97% -11% 4% 42 Communication 481,810 481,810 396,598 482,845 442,383 (39,427) 92% 22% -8% 43 Travel 84,696 84,696 197,517 33,735 29,443 (55,253) 35% -83% -13% 44 Advertising 34,750 34,750 22,981 15,666 15,095 (19,655) 43% -32% -4% 45 Rentals and Leases 2,193,137 2,193,137 2,685,516 1,780,511 2,089,602 (103,535) 95% -34% 17% 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 1,991,445 1,983,981 1,817,328 2,180,246 188,801 109% -8% 20% 48 Repairs and Maintenance 651,669 651,669 717,261 884,776 715,830 64,161 110% 23% -19% 49 Miscellaneous 1,123,230 1,123,230 1,224,377 949,675 969,334 (153,896) 86% -22% 2% 64 Machinery& Equipment 518,665 518,665 100,174 31,353 114,969 (403,696) 22% -69% 267% Total Operating Expenses 20,710,008 20,710,008 22,354,126 18,474,996 19,902,021 (807,987) 96% -17% 8% Total Expenses $65,490,117 $65,490,117 $65,051,976 $60,403,193 $62,626,831 $ (2,863,286) 96% -7% 4% Percent of year completed 100% 5