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HomeMy WebLinkAbout201709, September h:\finance\financial reporting\monthly reports\2017 reports\cover 0917.docx  ADMINISTRATIVE SERVICES    M   E   M   O   R   A   N   D   U   M       DATE: November 21, 2017    TO: Armondo Pavone, Council President  Members of Renton City Council     CC: Denis Law, Mayor  Jay Covington, Chief Administrative Officer     FROM: Jan Hawn, ASD Administrator     STAFF CONTACT: Hai Nguyen, Sr. Finance Analyst     SUBJECT: September 2017 Financial Status Report       At the end of September, general governmental revenues show $5.5M or 7.7% over  budget.  Revenue source(s) that are higher than expected are: property tax ($183K); sales  tax ($809K); utility taxes ($1.2M); franchise fees ($159K); gambling taxes ($467K);  business & occupation taxes ($2.2M); business license ($122K); state shared revenues  ($295K); public safety ($172K); seizure funds ($162K), restricted to drug enforcement and  not available for general purposes); interest ($189K); and other miscellaneous ($215K).  If  we remove B&O taxes and seizure funds, general governmental revenues are $3.1M or  4.4% over budget.  On the down side, the revenue source(s) that are underperforming  the year to date budget are building permits & development service fees ($665K below)  and interfund/interdept charges for services (158K below).    General government expenditures showed a favorable variance of $2.7M or 4%.  See page  10 of report for further expenditure over‐spent explanations.    The attached report provides more detailed discussion of each revenue source and our  updated projections for the year.  Please do not hesitate to contact me at x6952 should  you have any questions or any suggestions about the report.        Armondo Pavone, Council President  Members of Renton City Council  Page 2 of 2  November 21, 2017    h:\finance\financial reporting\monthly reports\2017 reports\cover 0917.docx  This page is intentionally left blank      General Governmental Funds $% Beginning Fund Balance 17,565,282$     17,565,282$  19,962,845$       19,962,845$  26,563,785$    26,563,785$ 26,563,785$    ‐                        0.0% OPERATING REVENUES Property Tax 36,369,429        19,926,497     37,038,480          20,390,534     24,103,395       13,238,047    13,421,011      182,965            1.4% Sales Tax 23,439,266        17,244,509     26,353,246          19,205,912     25,700,400       18,852,569    19,661,658      809,089            4.3% Sales Tax ‐ Annexation Credit 2,778,858           2,044,990        3,114,762             2,274,212        3,063,280          2,244,957       2,332,028         87,071               3.9% Criminal Justice Sales  Tax 2,484,718           1,835,781        2,701,787             1,995,493        2,679,898          1,979,642       2,064,977         85,335               4.3% Natural Gas  Use  Tax 228,899                177,681            184,638                  148,220             228,000               183,029            151,336             (31,693)              ‐17.3% Admission Tax 309,790                234,588            262,506                  202,120             320,000               244,186            176,798             (67,388)              ‐27.6% Franchise  Fees 1,349,154           1,009,218        1,406,092             1,052,459        1,330,000          995,203            1,153,722         158,518            15.9% Electricity Tax 5,012,962           3,695,020        5,440,139             4,113,843        5,396,019          4,031,031       4,323,905         292,874            7.3% Natural Gas Utility Tax 1,437,552           1,116,417        1,327,937             1,042,176        1,350,900          1,054,440       1,291,997         237,557            22.5% Garbage/Solid Waste 638,073                459,208            717,148                  534,590             680,000               498,652            461,716             (36,935)              ‐7.4% TV Cable 1,591,866           1,176,035        1,619,364             1,191,869        1,645,659          1,213,480       1,225,257         11,777               1.0% Telephone 880,233                670,815            859,868                  654,472             714,875               544,459            640,225             95,765               17.6% Cellular Phone 1,674,355           1,255,104        1,541,204             1,180,820        1,521,056          1,152,265       1,093,762         (58,503)              ‐5.1% City Utilities 4,183,165           3,201,078        4,206,473             3,191,077        3,941,628          3,003,168       3,666,979         663,811            22.1% Utility Tax Audit 1,962,092           1,446,078        111,227                  111,227              ‐                           ‐                        ‐                         ‐                        0.0% Leasehold Excise  Tax 163,314                94,334               173,769                  99,207                179,000               102,775            131,503             28,727               28.0% Gambling Excise  Tax 2,299,156           1,679,181        2,500,604             1,893,081        2,000,000          1,488,517       1,955,454         466,937            31.4% Real Estate Excise  Tax 4,595,166           3,334,347        6,121,830             4,752,757        4,420,000          3,452,940       5,490,839         2,037,899        59.0% Less: CIP REET (1,401,300)          (833,587)           (2,707,676)            (2,376,379)       (4,420,000)         (3,452,940)      (5,490,839)       (2,037,899)      59.0% EMS Levy 936,406                468,203            479,597                  479,597              ‐                           ‐                        ‐                         ‐                        0.0% B&O Taxes ‐                            ‐                        6,375,322             5,634,767        6,800,000          5,100,000       7,915,010         2,815,010        55.2% Less: CIP B&O Taxes ‐                            ‐                        (2,000,000)            (2,000,000)       (2,473,974)         (1,855,481)      (2,473,974)       (618,494)           33.3% Business  License Fees 3,125,740           2,352,641        1,926,510             1,603,814        1,302,453          1,015,877       1,160,540         144,663            14.2% Less: CIP Business License Fees (2,584,164)          (1,946,178)      (1,587,627)            (1,327,258)       (617,016)             (484,148)          (506,525)            (22,378)              4.6% Animal  Licenses and Spec Events  Permits 101,743                81,505               102,905                  79,616                92,575                  73,573               116,213             42,640               58.0% Building Permits & Development Svc Fees 6,077,055           4,694,970        5,293,563             4,048,763        5,735,368          4,424,411       3,759,217         (665,194)           ‐15.0% Intergovt'l (Grants, State Shared, etc) 4,053,617           2,891,843        3,998,953             2,941,186        4,277,529          2,602,319       2,804,455         202,136            7.8% Fire  District 25 and 40 Contracts 6,369,132           3,343,329        3,517,779             3,517,779        341,939               341,939            341,939             ‐                        0.0% Public Safety 649,797                518,735            994,179                  687,505             613,081               449,957            622,296             172,339            38.3% Culture and Recreation 1,587,878           1,428,468        1,632,903             1,479,398        1,750,923          1,580,812       1,568,944         (11,868)              ‐0.8% Interfund/Interdept‐Services 3,106,430           2,340,319        3,377,663             2,493,542        4,178,976          3,134,232       2,976,660         (157,571)           ‐5.0% Fines  and Penalties 848,052                589,076            901,592                  625,162             824,450               564,480            565,752             1,272                  0.2% Photo Enforcement 2,171,184           1,570,585        1,959,071             1,417,532        2,044,000          1,478,773       1,540,175         61,402               4.2% Seizure Funds ‐ Federal/State/Local 21,676                   14,671               987,293                  779,491             ‐                           ‐                        162,285             162,285            100.0% Interests and Other  Earnings 973,208                519,421            1,058,880             534,183             875,300               453,828            642,538             188,710            41.6% Rents, Leases, and Concessions 762,361                657,862            642,192                  554,970             623,195               538,129            547,289             9,159                  1.7% Contributions and Donations 147,292                94,424               96,582                     80,613                130,500               93,665               117,225             23,560               25.2% Other  Miscellaneous 941,127                693,084            956,131                  679,708             691,812               498,543            713,266             214,724            43.1% Other  Financing Sources  (Transfer ‐In, etc) 270,224                (13,684,197)   2,129,561             6,075                   492,919               102,541            102,541             ‐                        0.0% Total  Operating Revenues 119,555,505     80,087,858     125,816,444       85,974,133     102,538,140    70,939,871    76,428,173      5,488,302        7.7% OPERATING EXPENDITURES Council 320,877                242,364            358,550                  271,193             368,211               278,319            274,509             3,810                  1.4% Executive 1,691,189           1,239,205        1,778,206             1,333,539        1,957,671          1,468,126       1,426,031         42,094               2.9% Emergency Management*398,808                279,077            370,832                  287,849             609,249               448,780            424,170             24,610               5.5% City Attorney 1,791,167           1,381,137        1,983,834             1,512,690        2,163,329          1,658,357       1,559,146         99,211               6.0% Court Services 2,013,364           1,502,782        2,075,763             1,546,812        2,220,656          1,656,123       1,614,919         41,204               2.5% Community and Eco  Dvlpmnt Admin 1,183,052           914,918            1,161,330             864,286             1,337,991          1,015,431       1,005,432         9,999                  1.0% Development Services 2,632,264           1,959,658        2,859,410             2,121,707        3,404,464          2,530,168       2,334,025         196,143            7.8% Economic  Development 658,515                488,183            1,004,411             676,493             1,486,165          1,040,877       702,684             338,192            32.5% Planning 2,606,551           1,965,628        2,716,214             2,047,141        3,222,077          2,429,086       1,999,301         429,785            17.7% Finance 3,132,812           2,041,642        3,046,824             2,042,155        3,362,369          2,222,013       2,031,969         190,044            8.6% City Clerk 1,027,084           618,893            914,251                  684,984             1,239,455          832,467            825,121             7,346                  0.9% Human Resources 1,182,629           846,717            1,193,016             883,392             1,359,317          989,949            905,158             84,790               8.6% Police 28,144,699        20,949,453     28,891,879          21,299,489     31,280,337       23,170,415    23,142,221      28,193               0.1% Jail Services 4,142,266           3,107,600        4,704,978             3,528,733        4,850,000          3,605,285       3,605,285          ‐                        0.0% Fire* 26,138,192        19,591,261     25,349,755          19,450,658      ‐                           ‐                        ‐                         ‐                        0.0% Community Services  Admin 508,766                377,032            585,983                  409,466             505,154               362,917            375,461             (12,545)              ‐3.5% Parks 4,411,383           3,293,368        4,445,115             3,344,418        5,179,955          3,882,283       3,513,533         368,750            9.5% Parks Planning & Natural Resources 808,558                564,806            952,980                  654,600             1,271,569          880,231            758,713             121,518            13.8% Recreation 5,088,483           3,940,486        5,096,236             3,962,318        5,714,855          4,434,425       4,067,733         366,692            8.3% Human Services 1,225,835           832,688            1,241,169             796,475             1,741,056          1,149,761       940,189             209,571            18.2% Neighborhoods, Resources, & Events 958,624                708,481            865,551                  616,242             1,225,894          890,249            727,920             162,329            18.2% Museum 227,094                170,064            229,543                  170,790             236,275               176,366            175,375             991                       0.6% Public Works Admin 387,493                291,848            398,796                  300,887             406,398               306,358            306,988             (629)                      ‐0.2% Street Maintenance 5,061,723           3,791,733        5,041,509             3,762,097        5,636,437          4,214,166       4,250,178         (36,012)              ‐0.9% Transportation 4,975,059           3,565,364        5,966,281             3,871,910        5,669,897          3,854,060       3,825,910         28,150               0.7% Debt Service 6,371,715           1,323,214        6,099,166             1,448,946        6,066,629          1,361,480       1,361,480         ‐                        0.0% Non‐Departmental and Other 10,069,740        6,107,821        9,883,923             3,353,015        16,795,551       2,411,010       2,411,010         ‐                        0.0% Total  Operating Expenditures 117,157,942     82,095,423     119,215,504       81,242,284     109,310,963    67,268,701    64,564,463      2,704,238        4.0% Total  Ending Fund Balance 19,962,845$     15,557,717$  26,563,785$       24,694,693$  19,790,962$    30,234,954$ 38,427,495$   8,192,540$     27.1% *Emergency Management  was moved to Executive  due to formation of RRFA Favorable  (Unfavorable) 2015 2016 2017 Variance Annual Actual YTD Actual Annual Budget YTD Budget YTD ActualSummary of Sources and  Uses Annual Actual YTD Actual   Monthly Financial Report September 2017 Page 1 of 38 Monthly Financial Report September 2017      OVERVIEW  This financial overview reflects the City’s overall financial position for the fiscal year through September 30, 2017.  Except as  noted, year‐to‐date budgeted revenues and operating expenditures are generally based on the collection/disbursement  patterns for the same period of the preceding two years.  The table on the previous page summarizes the general  governmental fund revenues and expenditures.    Revenues    Taxes   The combined collection of property, sales/use, utility, gambling, admissions, and real estate excise taxes represents 75% of  all resources supporting general governmental activities.   The following section provides detail information on property,  sales, utility, and other taxes.    Property Tax  September’s collection is $443K,  making the total year‐to‐date  collection $13.4M or 55.7% of  the total budget.  In comparison  to the previous year, the City  collected $7M or 34% less.   Compared to the budget, the City  collected $183K or 1% more.  The  large variance with the prior year  is due to the formation of the  Renton Regional Fire Authority.                  Sales Tax  September 2017 sales tax  receipts totaled $2.2M.   Compared with the same month  last year, it is $17K or 1% less.   Compared to the projected  current month’s budget, it is $9K  below.   The year‐to‐date  collection of $19.7M is $456K or  2% more than the prior year and  is also $809K or 4% more than  budgeted.  Auto, Retail,  Wholesale, Service, and Other  are the sectors that are collecting  more than anticipated.  2017’s  monthly budgets are generally  based on 2011 through 2016  collections.  2016 2017 2017 Actual Budget Actual $ % $ % Jan 44,745$            36,768$            55,429$            10,684$            24% 18,661$            51% Feb 315,119            204,274            195,332            (119,788)            ‐38% (8,942)                  ‐4% Mar 1,273,685        726,604            902,965            (370,721)            ‐29% 176,361            24% Apr 7,856,230        5,915,645        7,035,332        (820,898)            ‐10% 1,119,687        19% May 9,906,533        5,742,951        4,489,476        (5,417,057)       ‐55% (1,253,475)       ‐22% Jun 137,794            93,616               128,834            (8,960)                  ‐7% 35,218               38% Jul 57,174               40,245               69,600               12,426               22% 29,355               73% Aug 240,536            110,113            101,349            (139,188)            ‐58% (8,764)                  ‐8% Sep 558,716            367,830            442,694            (116,022)           ‐21% 74,865               20% Oct 6,233,910        4,103,547         Nov 10,268,791     6,647,038         Dec 145,246            114,763             YTD  Total 20,390,534$  13,238,047$  13,421,011$  (6,969,522)$   ‐34% 182,965$         1% Annual  Total 37,038,480$  24,103,395$   Property Tax  Revenues Year  to Date through September 2017 vs. 2016 2017 vs. Budget Month 2016 2017 2017 Actual Budget Actual $ % $ % Jan 1,978,530$     2,031,194$     2,092,821$     114,291$         6% 61,627$            3% Feb 2,320,497        2,422,103        2,473,715        153,218            7% 51,612               2% Mar 1,854,773        1,886,175        1,945,278        90,505               5% 59,103               3% Apr 1,888,875        1,881,780        1,871,345        (17,530)               ‐1% (10,435)               ‐1% May 2,314,220        2,200,305        2,381,981        67,761               3% 181,675            8% Jun 2,127,406        1,967,578        2,075,555        (51,851)               ‐2% 107,977            5% Jul 2,103,896        2,017,854        2,236,477        132,581            6% 218,623            11% Aug 2,438,277        2,274,282        2,421,720        (16,557)              ‐1% 147,439            6% Sep 2,179,438        2,171,299        2,162,766        (16,672)              ‐1% (8,533)                 0% Oct 2,410,824        2,262,292        ‐                         Nov 2,532,820        2,367,730        ‐                         Dec 2,203,689        2,217,808        ‐                         YTD  Total 19,205,912$  18,852,569$  19,661,658$  455,746$         2% 809,089$         4% Annual  Total 26,353,246$  25,700,400$   2017 vs. Budget2017 vs. 2016 Month Year  to Date through September Local Retail  Sales  Tax  Revenues Page 2 of 38 Monthly Financial Report September 2017      The following table breaks out the City’s base sales tax (excluding Criminal Justice and Annexation Credit) by major business  sectors:                      Utility tax   September utility tax revenues  are $1.3M, which is $16K or 1%  lower than the same month last  year but is also higher than the  budget by $34K or 3%.  The year‐ to‐date collection is $12.9M,  which is $687K or 6% higher than  the prior year and is also $1.2M  or 10% higher than the budget.   The large January variance with  the budget is due to lower 2015  activity for Electricity and the  timing of when 2015  Cell/Garbage taxes were  recorded.  The April variance is  due to collecting higher than  expected Electrical/Natural Gas  and a correction to City Utilities.  The monthly budgets are based on 2015/2016 activity.      The table below breaks out Utility Tax by source.          Sales  Tax  by Sector 2016 2017 Bgt YTD Act Change  2017/2016 2017 Act  vs  Bgt New Construction 3,257,649$     3,197,447$     3,105,429$     (152,220)$         ‐5% $         (92,018)‐3% Auto Sales 3,600,234        3,482,635        3,578,016        (22,218)               ‐1%               95,381 3% General Retail 5,408,235        5,369,252        5,728,168        319,933             6%            358,917 7% Manufacturing 1,318,891        1,174,076        1,146,161        (172,730)            ‐13%             (27,915)‐2% Wholesale 959,047            1,027,138        1,093,619        134,573             14%               66,482 6% Service 4,191,570        4,125,412        4,428,524        236,954             6%            303,112 7% Other 470,287            476,609            581,740            111,453             24%            105,131 22% YTD  Total 19,205,912$  18,852,569$  19,661,658$  455,746$          2%809,089$        4% Note: Excludes Annexation Credit and Criminal Justice Sales  Tax  revenue. 2016 2017 2017 Actual Budget Actual $ % $ % Jan 1,509,960$     1,277,138$     1,698,721$     188,761$         13% 421,584$         33% Feb 1,597,348        1,458,074        1,360,589        (236,759)            ‐15% (97,485)               ‐7% Mar 1,423,774        1,462,603        1,197,548        (226,226)            ‐16% (265,055)            ‐18% Apr 1,346,282        1,289,233        1,797,449        451,168            34% 508,217            39% May 1,363,323        1,284,502        1,464,438        101,115            7% 179,936            14% Jun 1,125,845        1,177,807        1,351,607        225,762            20% 173,800            15% Jul 1,276,335        1,234,377        1,538,390        262,054            21% 304,012            25% Aug 1,247,926        1,269,789        1,185,237        (62,689)               ‐5% (84,552)               ‐7% Sep 1,277,502        1,227,003        1,261,199        (16,303)              ‐1% 34,197               3% Oct 1,351,888        1,252,150         Nov 1,128,100        1,206,958         Dec 1,359,717        1,338,504         YTD  Total 12,168,294$  11,680,525$  12,855,178$  686,883$         6% 1,174,652$     10% Annual  Total 16,007,999$  15,478,137$   2017 vs. Budget2017 vs. 2016 Year  to Date through September Utility Tax Revenues Month Utility Tax  by Type 2016 2017 Bgt YTD Act Change  2017/2016  2017 Act  vs Bgt  Electrical 4,113,843$     4,031,031$     4,323,905$     210,061$          5% $        292,874 7% Natural Gas 1,190,396        1,237,470        1,443,334        252,938             21%            205,864 17% Cell 1,180,820        1,152,265        1,093,762        (87,058)               ‐7%             (58,503)‐5% Phone 654,472            544,459            640,225            (14,247)               ‐2%               95,765 18% Cable 1,191,869        1,213,480        1,225,257        33,388                3%               11,777 1% Garbage/Solid Waste 534,590            498,652            461,716            (72,874)               ‐14%             (36,935)‐7% City Utilities 3,191,077        3,003,168        3,666,979        475,902             15%            663,811 22% Utility Tax  Audit 111,227             ‐                               ‐                              (111,227)           0%                              ‐ N/A YTD  Total 12,168,294$  11,680,525$  12,855,178$  686,883$          6%1,174,652$    10% Annual Total 16,007,999$  15,478,137$   YTD  as % of 76% 75% Page 3 of 38 Monthly Financial Report September 2017      Other Taxes     Real Estate Excise Tax  The City collected $634K in Real  Estate Excise Tax revenues (REET)  for September.  This is $111K or  21% more than the same month  last year and is also $232K or 58%  more than the current month’s  budget.  The year‐to‐date  collection is $5.5M, which is  $738k or 16% more than the prior  year and is also $2M or 59%  above the budget.  The higher  than expected variance is due to  26 large transactions in  December, January, February,  March, April, May, June, July, and  August which accounts for $1.8M  of the total REET collected.    Gambling Tax  September’s Gambling Tax  collections totaled $205K, which  is $3k or 1% above the same  month last year and is also above  the current month’s budget by  $45K or 28%.  The year‐to‐date  total of $2M is $62K or 3% above  the prior year and is also $467K  or 31% above budget.  The large  August variance with the prior  year month is due to collections  from a payment plan of back  taxes earned in 2013/2014.            Franchise Fees  Franchise Fees are due quarterly  in January, April, July, and  October.  The year‐to‐date total  of $1.2M is $101K or 10% higher  than the prior year and is also  $159K or 16% above the  projected year‐to‐date budget.   2016 2017 2017 Actual Budget Actual $ % $ % Jan 1,204,479$     708,703$         1,028,456$     (176,023)$         ‐15% 319,752$         45% Feb 197,327            148,787            337,024            139,698            71% 188,237            127% Mar 208,452            204,512            708,868            500,416            240% 504,357            247% Apr 335,985            298,627            385,517            49,532               15% 86,890               29% May 475,244            361,568            386,087            (89,156)               ‐19% 24,519               7% Jun 405,179            346,520            747,549            342,371            84% 401,030            116% Jul 644,038            497,925            591,137            (52,901)               ‐8% 93,212               19% Aug 759,583            484,354            672,396            (87,187)               ‐11% 188,042            39% Sep 522,472            401,943            633,804            111,332            21% 231,861            58% Oct 559,552            434,871             Nov 502,139            266,351             Dec 307,382            265,838             YTD  Total 4,752,757$     3,452,940$     5,490,839$     738,081$         16% 2,037,899$     59% Annual  Total 6,121,830$     4,420,000$      *For 2017, REET is only in CIP Month 2017 vs. Budget2017 vs. 2016 Real Estate Excise  Tax  (REET) Revenues* Year  to Date through September 2016 2017 2017 Actual Budget Actual $ % $ % Jan 189,749$         145,025$         220,536$         30,786$            16% 75,511$            52% Feb 207,961            163,404            200,622            (7,339)                  ‐4% 37,218               23% Mar 195,255            151,889            180,839            (14,416)               ‐7% 28,949               19% Apr 197,286            168,730            219,422            22,136               11% 50,692               30% May 198,234            158,893            248,673            50,439               25% 89,780               57% Jun 185,042            149,623            232,889            47,846               26% 83,265               56% Jul 194,317            162,180            230,342            36,025               19% 68,162               42% Aug 322,828            229,017            216,990            (105,838)            ‐33% (12,027)               ‐5% Sep 202,409            159,756            205,141            2,732                  1% 45,385               28% Oct 242,254            190,582             ‐                         Nov 183,345            165,084             ‐                         Dec 181,924            155,817             ‐                         YTD  Total 1,893,081$     1,488,517$     1,955,454$     62,372$            3% 466,937$         31% Annual  Total 2,500,604$     2,000,000$      2017 vs. 2016 Gambling Tax  Revenue Month Year  to Date through September 2017 vs. Budget 2016 2017 2017 Actual Budget Actual $ % $ % Jan 348,118$         328,952$         380,870$         32,752$            9% 51,918$            16% Feb ‐                         ‐                        6,300                  6,300                  100% 6,300                  100% Mar ‐                         ‐                        9,100                  9,100                  100% 9,100                  100% Apr 355,430            333,387            369,626            14,196               4% 36,240               11% May ‐                         ‐                        7,688                  7,688                  100% 7,688                  100% Jun ‐                         ‐                        21,325               21,325               100% 21,325               100% Jul 343,910            330,451            342,363            (1,547)                 0% 11,912               4% Aug ‐                        ‐                        7,700                  7,700                  100% 7,700                  100% Sep 5,000                  2,414                  8,750                  3,750                  75% 6,336                  263% Oct 348,783            332,455            ‐                         Dec 4,850                  2,341                  ‐                         YTD  Total 1,052,459$     995,203$         1,153,722$     101,263$         10% 158,518$         16% Annual  Total 1,406,092$     1,330,000$      Franchise Fees  Revenue Year  to Date through September Month 2017 vs. 2016 2017 vs. Budget Page 4 of 38 Monthly Financial Report September 2017      Admission Tax   Admission Tax returns are due  quarterly in January, April, July,  and October of each year.  July  2017 collections represent  activities conducted during the  2nd quarter of 2017.  The year‐to‐ date collection of $177K is $25K  or 13% less than the prior year  and is also $67K or 28% less than  the budget.              Business & Occupation Tax  Business and Occupation (B&O)  Tax is a new revenue source for  the City in 2016.  It was adopted  by the Council in the 2015/2016  biennial budget.  Businesses with  gross receipts of $1.5M or more  per year, earned within the City  of Renton, will be required to file  and pay B&O tax, in lieu of the  Per Employee Fee, which is  currently reported as Business  License revenue.  Year‐to‐date  receipts totaled $7.9M.  The  monthly budgets are based on  large business quarterly  reporting with smaller business  annual reporting.      Licenses and Permits    Business Licenses  Business Licenses totaled $58K  for September, which is $35K or  160% above the same month last  year and is also $44K or 325%  above the current month’s  budget.  The year‐to‐date  Business Licenses revenue of  $1.2M is $443K or 28% below the  prior year but is above the  budget by $145K or 14%.  The  variance with the prior year is  due the City adopting the  Business & Occupation Tax for  2016 (January 2016 represents  2015 4th quarter activity).   2016 2017 2017 Actual Budget Actual $ % $ % Jan 76,393$            89,502$            60,741$            (15,652)$            ‐20% (28,762)$            ‐32% Feb 1,360                  1,527                  2,788                  1,429                  105% 1,261                  83% Mar ‐                        59                           ‐                         Apr 63,088               71,681               58,566               (4,522)                  ‐7% (13,115)               ‐18% May ‐                        852                       1,279                  1,279                  100% 427                       50% Jun ‐                        ‐                        785                       785                       100% 785                       100% Jul 60,763               80,276               51,061               (9,701)                  ‐16% (29,214)               ‐36% Aug ‐                        ‐                        1,578                  1,578                  100% 1,578                  100% Sep 518                       289                       ‐                         Oct 58,934               74,983               ‐                         Nov 1,452                  831                       ‐                         YTD  Total 202,120$         244,186$         176,798$         (24,805)$            ‐13% (67,039)$            ‐28% Annual  Total 262,506$         320,000$          2017 vs. Budget Admission Tax  Revenue Year  to Date through September Month 2017 vs. 2016 2016 2017 2017 Actual Budget Actual $ % $ % Jan ‐$                           1,360,000$     432,319$         432,319$         100% (927,681)$         ‐68% Feb ‐                        170,000            794,093            794,093            100% 624,093            367% Mar ‐                        170,000            13,228               13,228               100% (156,772)            ‐92% Apr 4,578,349        1,360,000        4,626,880        48,531               1% 3,266,880        240% May 304,032            170,000            316,791            12,759               4% 146,791            86% Jun 30,591               170,000            23,491               (7,100)                  ‐23% (146,509)            ‐86% Jul 376,209            1,360,000        1,139,041        762,832            203% (220,959)            ‐16% Aug 334,807            170,000            399,375            64,568               19% 229,375            135% Sep 10,779               170,000            169,792            159,012            1475% (208)                     0% Oct 603,622            1,360,000        ‐                         Nov 136,933            170,000            ‐                         Dec ‐                        170,000            ‐                         YTD  Total 5,634,767$     5,100,000$     7,915,010$     2,280,243$     40% 2,815,010$     55% Annual Total 6,375,322$     6,800,000$      *Total Business & Occupation Taxes (GF & CIP) Business  & Occupation Taxes* Year  to Date through September Month 2017 vs. 2016 2017 vs. Budget 2016 2017 2017 Actual Budget Actual $ % $ % Jan 559,894$         294,472            229,270$         (330,624)$         ‐59% (65,202)$            ‐22% Feb 275,059            127,682            157,504            (117,555)            ‐43% 29,822               23% Mar 31,642               14,759               53,131               21,490               68% 38,373               260% Apr 207,099            184,956            157,983            (49,116)               ‐24% (26,973)               ‐15% May 111,131            72,269               126,086            14,955               13% 53,817               74% Jun 26,936               13,489               36,375               9,439                  35% 22,886               170% Jul 248,769            228,999            217,718            (31,050)               ‐12% (11,281)              ‐5% Aug 121,095            65,678               124,833            3,738                  3% 59,155               90% Sep 22,190               13,573               57,640               35,450               160% 44,066               325% Oct 218,271            222,326            ‐                         Nov 91,870               56,325               ‐                         Dec 12,555               7,925                  ‐                         YTD  Total 1,603,814$     1,015,877$     1,160,540$     (443,274)$        ‐28% 144,663$         14% Annual  Total 1,926,510$     1,302,453$      *Total Business License (GF & CIP) Business Licenses* Month 2017 vs. 2016 Year to Date through September 2017 vs. Budget Page 5 of 38 Monthly Financial Report September 2017      Building Permits and  Development Service Fees  Building Permits and  Development Service Fee  revenues totaled $446K in  September.  The year‐to‐date  revenues of $3.8M is $290K or 7%  less than the year before and is  also $665K or 15% lower than  budget.  The large variances in  January/February 2016 is due to  large payments for building  permits and plan review  (Southport Developer and Group  Health).  The large variance in  May 2017 is due to large  payments for building permits (Renton School District and Valley Medical Center).  The large variance in July 2016 is due to a  large payment from Group Health.      Intergovernmental  These revenue  sources include  federal (direct and  indirect) grants, state  grants, state shared  revenues, local  grants, and  entitlements.  State  shared revenues 93%  of the total revenues  in this category.  The  year‐to‐date total  Intergovernmental revenue is $5.2M or 71% of the budget.       State Shared  Revenues  State Shared  Revenue collections  totaled $4.5M since  the start of the year.   Compared to the  prior year, State  Shared Revenues are  above by $132K or  3%.  Compared to the  projected budget,  the City is collecting  $295K or 7% more.   The higher than  expected collection is  due to collecting more than anticipated Criminal Justice’s Sales Tax, Criminal Justice’s High Crime, Marijuana Enforcement,  Liquor Excise Tax, and Fuel Tax.     2016 2017 2017 Actual Budget Actual $ % $ % Jan 661,363$         481,500$         399,548$         (261,815)$         ‐40% (81,952)$            ‐17% Feb 413,420            379,615            277,296            (136,124)           ‐33% (102,319)           ‐27% Mar 583,658            440,847            503,290            (80,368)               ‐14% 62,443               14% Apr 336,108            484,673            265,749            (70,360)               ‐21% (218,925)           ‐45% May 376,324            310,348            558,773            182,449            48% 248,425            80% Jun 437,619            698,400            611,441            173,822            40% (86,959)               ‐12% Jul 462,211            691,725            264,515            (197,696)           ‐43% (427,210)           ‐62% Aug 397,578            438,730            433,043            35,465               9% (5,687)                  ‐1% Sep 380,480            498,572            445,562            65,082               17% (53,010)               ‐11% Oct 479,048            478,350             Nov 297,449            359,940             Dec 468,303            472,668             YTD  Total 4,048,763$     4,424,411$     3,759,217$     (289,546)$        ‐7% (665,194)$        ‐15% Annual  Total 5,293,563$     5,735,368$      Building Permits and Development Service Fees Year to Date through September 2017 vs. Budget2017 vs. 2016 Month Intergovernmental 2016 2017 Bgt YTD  Act Change 2017/2016  2017 Act  vs  Bgt  Fire  District #25 698,123$         ‐$                           ‐$                           (698,123)$        0% $                          ‐ N/A Fire  District #40 2,819,656        341,939            341,939            (2,477,717)       ‐88%‐                            0% State  Shared Revenue 4,394,630        4,232,081        4,527,034        132,403             3% 294,952          7% Federal  Grants 324,310            94,240               94,240               (230,070)            ‐71%‐                            0% State  Grants 51,274               30,032               30,032               (21,242)               ‐41%‐                            0% Other Grants/Intgovt 646,061            225,607            218,127            (4 27,934)            ‐66% (7,481)                ‐3% ARRA Grants ‐                              ‐                              ‐                              ‐                               N/A ‐                            N/A Total  Rev YTD 8,934,054$     4,923,899$     5,211,371$     (3,722,684)$    ‐42%287,471$        6% Total  Rev Annual 10,698,115$  7,299,366$      YTD %84% 67% 71% Note:  Includes  CJ Sales  Tax  and FD25  & FD40 contracts 2016 2017 2017 Actual Budget Actual $ % $ % Crim Just Sales  Tax 1,995,493$     1,979,642$     2,064,977$     69,484$            3% 85,335$            4% Judicial Contribution 18,092               ‐                        11,141               (6,951)                  ‐38% 11,141               100% Crim Just ‐ High Crime 222,737            154,614            204,154            (18,583)              ‐8% 49,540               32% Crim Just ‐ Pop 20,178               18,127               21,331               1,153                  6% 3,203                  18% Crim Just ‐ Spec Prog 73,638               67,283               77,480               3,843                  5% 10,197               15% State DUI 11,527               12,835               11,541               14                          0% (1,294)                  ‐10% Marijuana  Enforcement 17,739               ‐                        43,934               26,194               148% 43,934               100% Liquor Profits 636,375            637,629            641,637            5,262                  1% 4,009                  1% Liquor Excise  Tax 338,846            303,675            356,200            17,354               5% 52,525               17% Fuel Tax 1,060,004        1,058,275        1,094,638        34,634               3% 36,363               3% YTD Total 4,394,630$     4,232,081$     4,527,034$     132,403$         3% 294,952$         7% Annual Total 5,933,890$     5,805,528$      2017 vs. Budget State  Shared Revenues 2017 vs. 2016 Revenue Year to Date through September Page 6 of 38 Monthly Financial Report September 2017      Charges for Services   These revenue sources consist of general government, public safety, plan review and inspection, culture and recreation, and  interfund/interdepartmental sales and services.  Recreation and interfund/interdepartmental sales and services constitute  68% of the total revenue in this category.  The year‐to‐date total charges for services are $6.7M or 77% of the budget.  The  following sections provide detail information for Public Safety, Recreation, and Interfund Services.      Public Safety Services  Public Safety Services totaled  $622K since the start of the year.   These services include private  security, adult probation  services, monitoring of prisoners,  and intergovernmental public  safety services (non‐grants).   Compared to the prior year, the  City is collecting $65K or 9% less.   Compared to the year‐to‐date  budget, the City is over budget by  $172K or 38%.  The variance with  the prior year is due to collecting  large payments/reimbursements  for electronic home detention  and School Resource Officer  programs.      Recreation  Recreation revenues totaled  $135K for the current month.   Compared to the same month  the prior year, the City collected  $28K or 26% more.  Compared to  the projected monthly budget,  the City collected $12K or 10%  more.  The year‐to‐date  collection of $1.6M is $90K or 6%  higher than the year before but is  $12K or 1% lower than the year‐ to‐date budget.           2016 2017 2017 Actual Budget Actual $ % $ % Jan 104,644$         60,800$            64,424$            (40,221)$            ‐38% 3,624$               6% Feb 99,623               52,862               68,705               (30,918)               ‐31% 15,844               30% Mar 58,031               44,909               148,707            90,676               156% 103,798            231% Apr 51,002               73,680               61,399               10,397               20% (12,280)               ‐17% May 48,201               38,573               63,815               15,615               32% 25,242               65% Jun 179,089            79,037               43,374               (135,715)            ‐76% (35,664)               ‐45% Jul 34,906               27,743               59,850               24,944               71% 32,108               116% Aug 44,439               38,564               58,114               13,675               31% 19,550               51% Sep 67,570               33,790               53,908               (13,663)               ‐20% 20,118               60% Oct 160,438            72,212                ‐                         Nov 67,763               42,537                ‐                         Dec 78,473               48,375                ‐                         YTD  Total 687,505$         449,957$         622,296$         (65,209)$            ‐9% 172,339$         38% Annual  Total 994,179$         613,081$          Year  to Date through September Public Safety Services 2017 vs. 2016 2017 vs. Budget Month 2016 2017 2017 Actual Budget Actual $ % $ % Jan 163,783$         152,710$         152,350$         (11,433)$            ‐7% (360)$                  0% Feb 48,009               42,505               38,452               (9,558)                  ‐20% (4,053)                  ‐10% Mar 60,615               52,493               65,420               4,805                  8% 12,927               25% Apr 112,627            110,918            74,806               (37,821)               ‐34% (36,112)               ‐33% May 72,246               74,076               84,381               12,135               17% 10,305               14% Jun 239,771            254,264            153,304            (86,467)               ‐36% (100,960)            ‐40% Jul 325,043            409,892            482,458            157,415            48% 72,566               18% Aug 349,650            360,345            382,296            32,646               9% 21,950               6% Sep 107,652            123,607            135,476            27,824               26% 11,869               10% Oct 45,706               55,007                ‐                         Nov 68,324               70,632                ‐                         Dec 39,475               44,472                ‐                         YTD  Total 1,479,398$     1,580,812$     1,568,944$     89,546$            6% (11,868)$            ‐1% Annual  Total 1,632,903$     1,750,923$      Recreation Year  to Date through September 2017 vs. Budget2017 vs. 2016 Month Page 7 of 38 Monthly Financial Report September 2017      Interfund Services  The year‐to‐date collections for  Interfund Services revenues are  $3M.  Compared to the prior  year, the revenues are over by  $483K or 19%.  Compared to the  projected budget, the revenues  are below by $158K or 5%.   2017’s monthly budgets are  based on 1/12th of the annual  budget.  The majority of these  revenues are related to indirect  cost allocations, which are  internal administrative costs.   The remaining costs consist of  Development Services division’s  inspection fees, Parks Planning  and Natural Resources division’s capital investment program reimbursements, Transportation division’s capital investment  program reimbursements, and Maintenance division’s street maintenance reimbursements.      Fines and Penalties  These revenue sources contain  civil (penalties, infractions, and  parking), criminal (traffic, non‐ traffic, and costs), and non‐court  fines, forfeitures, and penalties.   The table below breaks down  these fines by type.  The year‐to‐ date total fines and penalties is  $2.1M.  This is $63K or 3% higher  than a year ago and $63K or 3%  higher than the budget.                2016 2017 2017 Actual Budget Actual $ % $ % Jan 272,841$         348,248$         330,774$         57,933$            21% (17,474)$            ‐5% Feb 286,748            348,248            319,851            33,103               12% (28,397)               ‐8% Mar 305,054            348,248            377,192            72,138               24% 28,944               8% Apr 276,238            348,248            332,180            55,942               20% (16,068)               ‐5% May 272,641            348,248            332,543            59,902               22% (15,705)               ‐5% Jun 260,223            348,248            322,435            62,212               24% (25,813)               ‐7% Jul 259,888            348,248            314,856            54,968               21% (33,392)               ‐10% Aug 273,851            348,248            295,921            22,070               8% (52,327)               ‐15% Sep 286,057            348,248            350,908            64,850               23% 2,660                  1% Oct 277,517            348,248             ‐                         Nov 295,584            348,248             ‐                         Dec 311,019            348,248             ‐                         YTD  Total 2,493,542$     3,134,232$     2,976,660$     483,118$         19% (157,571)$        ‐5% Annual  Total 3,377,663$     4,178,976$      Interfund Services Year  to Date through September 2017 vs. 2016 2017 vs. Budget Month 2016 2017 2017 Actual Budget Actual $ % $ % Jan 136,421$         126,199$         134,957$         (1,464)$               ‐1% 8,758$               7% Feb 217,667            213,156            217,056            (611)                     0% 3,900                  2% Mar 263,648            264,385            212,186            (51,462)               ‐20% (52,199)               ‐20% Apr 250,873            242,171            242,816            (8,056)                  ‐3% 645                       0% May 214,613            231,927            229,877            15,263               7% (2,050)                  ‐1% Jun 261,254            261,299            302,666            41,411               16% 41,367               16% Jul 222,267            219,171            247,260            24,993               11% 28,089               13% Aug 274,964            252,324            298,685            23,721               9% 46,360               18% Sep 200,986            232,621            220,425            19,439               10% (12,196)               ‐5% Oct 238,517            243,770             Nov 273,338            270,941             Dec 306,114            310,486             YTD  Total 2,042,694$     2,043,253$     2,105,927$     63,234$            3% 62,674$            3% Annual  Total 2,860,662$     2,868,450$      2017 vs. Budget2017 vs. 2016 Year  to Date through September Fines  and Penalties  by Month Month Year to Date through September 2016 2017 2017 Actual Budget Actual $ % $ % Civil Penalties 1,571$               3,310$               1,633$               61$                       4% (1,677)$               ‐51% Civil Infraction Penalties 239,919            226,308            226,810            (13,109)              ‐5% 502                       0% Civil Parking Infraction Penalties 117,066            164,468            128,996            11,930               10% (35,472)               ‐22% Photo Enforcement Program 1,417,532        1,478,773        1,540,175        122,644            9% 61,402               4% Criminal Traffic  Misdemeanor Fines 57,557               49,648               59,547               1,990                  3% 9,899                  20% Criminal Non‐Traffic  Fines 22,623               40,203               58,661               36,039               159% 18,459               46% Criminal Costs 68,220               63,277               60,288               (7,932)                  ‐12% (2,988)                  ‐5% Non‐Court Fines, Forfeitures  and Penalties 118,206            17,267               29,817               (88,389)               ‐75% 12,550               73% YTD  Total 2,042,694$     2,043,253$     2,105,927$     63,234$            3% 62,674$            3% Annual  Total 2,860,662$     2,868,450$      Revenue 2017 vs. Budget Fines  and Penalties by Type 2017 vs. 2016 Page 8 of 38 Monthly Financial Report September 2017      Included in the Fines and Penalties revenue  budget is $2M from the Photo Enforcement  program.  The monthly budget is based on  the prior year’s revenue.  The year‐to‐date  collections from this program equates to  $1.5M.      The associated costs includes the equipment  provided by American Traffic Solutions, Inc.  (ATS), dedicated 1 FTE in the Court Services  Department to process the increased  caseload and 1.1 FTEs in the Police  Department for support services.  This staff  time, along with a 50% pro tem budget and  interpreter costs amounts to $318k for  personnel costs.  The total costs for the  program equates to $1.1M which is  represented in the table.  Due to the timing  of when the invoice was received, January 2017’s equipment rental cost was recorded in February.      Miscellaneous  This revenue source reflects the  collection of interest and other  earnings, rents, leases, and  concessions, contributions, and  donations from private sources,  and other miscellaneous  revenues.  The year‐to‐date total  miscellaneous is $1.7M.   Compared to last year, the  revenues are below by $553K or  24%.  Compared to the projected  year‐to‐date budget, the  revenues are over by $447K or  35%.  The large variance with the  prior year is due to collecting  more than anticipated Seizure  Funds in 2016.  Seizure Funds are  restricted to drug enforcement only and are not available for general operating purposes.           Favorable 17 Budget 17 Actual 17  Budget 17 Actual (Unfavorable) 1 Jan 125,201$         127,976$         89,775$            27,432$            100,544$          Feb 157,962            151,276            89,775               95,200               56,076                Mar 189,510            146,612            89,775               95,186               51,425                Apr 165,633            161,103            89,775               95,192               65,911                May 152,426            175,251            89,775               95,189               80,062                Jun 194,994            221,788            89,775               95,183               126,605             Jul 144,851            183,910            89,775               95,189               88,721                Aug 183,427            225,288            89,775               95,204               130,084             Sep 164,770            146,972            89,775               95,195               51,776                Oct 175,856             ‐                        89,775                ‐                        ‐                         Nov 185,108            ‐                        89,775               ‐                        ‐                         Dec 204,263            ‐                        89,775               ‐                        ‐                         YTD  Total 1,478,773$     1,540,175$     807,973$         788,972$         751,203$          Annual Total 2,044,000$     1,077,297$      1Actuals  of Revenues and Expenses ExpensesRevenues Photo Enforcement  Program Year to Date through September Month 2016 2017 2017 Actual Budget Actual $ % $ % Jan 258,876$         210,805$         363,997$         105,122$         41% 153,192$         73% Feb 802,908            115,946            148,988            (653,920)            ‐81% 33,043               28% Mar 125,950            125,932            150,954            25,004               20% 25,022               20% Apr 142,439            108,346            188,887            46,448               33% 80,540               74% May 139,504            116,600            152,678            13,174               9% 36,078               31% Jun 174,848            159,284            179,152            4,304                  2% 19,867               12% Jul 181,285            162,595            193,718            12,433               7% 31,122               19% Aug 294,665            160,588            198,576            (96,088)               ‐33% 37,989               24% Sep 160,616            121,159            151,310            (9,305)                  ‐6% 30,152               25% Oct 152,817            128,451             Nov 327,568            104,753             Dec 425,765            370,158             YTD  Total 2,281,090$     1,281,255$     1,728,261$     (552,830)$        ‐24% 447,006$         35% Annual  Total 3,187,241$     1,884,617$      Year  to Date through September Month 2017 vs. Budget2017 vs. 2016 Miscellaneous  Revenues  by Month 2016 2017 2017 Actual Budget Actual $ % $ % Interests  and Other Earnings 534,183$         453,828$         642,538$         108,356$         20% 188,710$         42% Rents, Leases, and Concessions 554,970            538,129            547,289            (7,681)                  ‐1% 9,159                  2% Contributions/Donations from  Private Sources 80,613               93,665               117,225            36,612               45% 23,560               25% Other 331,834            195,633            258,924            (72,910)               ‐22% 63,291               32% Seizure  Funds  ‐ Federal/State/Local 779,491            ‐                        162,285            (617,206)           ‐79% 162,285            100% YTD  Total 2,281,090$     1,281,255$     1,728,261$     (552,830)$        ‐24% 447,006$         35% Annual Total 3,187,241$     1,884,617$      2017 vs. Budget Miscellaneous Revenues  by Type Year to Date through September Revenue 2017 vs. 2016 Page 9 of 38 Monthly Financial Report September 2017      EXPENSES  Overall the City has expended 59% of its budgeted general governmental expenditures at the end of September.  This is  $2.7M or 4% below year‐to‐date budgeted expenditures.  See below for summary of unfavorable items for general  governmental departments.    Public Works department (Admin, Street Maintenance, and Transportation) is over the year‐to‐date budget by $8K or 0.1%.   This is mainly due to overspending on supplies ($106K), professional services ($209K), interfund payments to other  Maintenance sections ($43K), and capital equipment ($8K) and underspending on salaries/benefits ($373K).    Page 10 of 38 Monthly Financial Report September 2017      CASH AND INVESTMENTS –  3RD QUARTER  The current cash and  investments (C&I)  portfolio is provided in  the table to the right.   The City’s current C&I  balance is $196.3M.    Currently, the majority  of the portfolio is  located in cash deposits  (US Bank) and the State  Investment Pool.  The  rest is spread out  between US Federal  Agency Securities and  various certificates of  deposits.      The existing portfolio yield is approximately 0.99%.  Current % Blended Allowed per  policy Current Portfolio (principal value) 27% N/A  $           52,545,097  0% 100%‐$                           46% 75% 90,651,097$             11% 75% 21,756,985$             16% 75% 31,306,761$             0% 25%‐$                           TOTAL INVESTMENTS 100% 196,259,941$          *Excluding Cash the portfolio distribution is 63% LGIP; 22% CD's; 15% GSE's By Type Cash US Treasury Securities Local Government Investment Pool US Federal Agency Securities Certificates of Deposit Commercial Paper Cash 27% LGIP 46% GSE's 11% CD's 16% Distribution by Type By Institution Current % Blended Allowed by  Policy Current Portfolio (principal value)Maturity Date APY Weighted  Yield Blended Current  Principal  Balance Cash US Bank ‐ Cash 27%N/A 52,545,097 overnight 0.45% 0.12%52,545,097    US Treasury Securities none 0%100%‐                        N/A N/A N/A ‐                              Local Government Investment Pool 3920 State Investment Pool 46%75%90,651,097 10/1/2014 0.10% 0.53%90,651,097          US Federal Agency Securities * 317189A FCCB 4,000,000            9/14/2018 1.25% 0.03% 315189D FNMA 4,997,500            10/26/2018 1.06% 0.03% 314179G FHLB 5,009,485            10/17/2017 0.93%0.02% 317209A FHLMC 2,750,000            4/27/2020 1.58% 0.02% 317209B FHLMC 1,950,000            4/27/2020 1.63% 0.02% 317209C FHLMC 3,050,000            5/22/2020 1.63%0.03% Certificates of Deposit 115184A First Savings Bank Northwest 5,092,087 2/6/2018 1.03%0.03% 116214A First Savings Bank Northwest 5,154,418 2/3/2021 1.67%0.04% 114174A First Savings Bank Northwest 5,000,000 10/29/2017 1.15% 0.03% 116191A Opus 5,000,000 2/25/2019 1.00%0.03% 116181A Opus 5,000,000 12/21/2018 1.35% 0.03% 116191B Opus 5,000,000 12/21/2019 1.60% 0.04% 216183A Commencement Bank (CDARS)1%1,060,257 9/16/2018 1.00% 0.01%1,060,257           Commercial Paper none 0.00% 5%‐                        N/A N/AN/A ‐                            196,259,941$      196,259,941$   15,246,504          *Held in our safekeeping account at BNY Trust and Custody TOTAL CASH & INVESTMENTS 20% 8% 15,000,000         8% 21,756,985         75%11% Page 11 of 38 Monthly Financial Report September 2017      ENTERPRISE FUNDS  The table below gives an analysis of all City Enterprise funds.  Displayed are the year‐to‐date revenues and expenditures for  each enterprise.  Included in each funds are the capital revenues and expenditures.  Airport Golf Course Solid Waste  Utility Water Utility Wastewater  Utility Surface Water  Utility Metro REVENUES: Licenses  and permits ‐                  ‐                 ‐                 ‐                 66,790            33,000            ‐                  Grants  / intergovernmental 13,312            ‐                 134,063          ‐                 1,232,421       1,309,445       ‐                  Charges  for services 131,297          1,523,800       13,335,159     13,140,870     7,798,892       8,634,507       12,609,230      Interdepartmental  services ‐                 ‐                 ‐                 ‐                 ‐                 ‐                 ‐                  Fines  and penalties 1,044              ‐                 ‐                 ‐                 970                 ‐                 ‐                  Rents, leases, and misc fees 1,942,018       339,672          11,857            133,151          ‐                 ‐                 ‐                  Interest and other misc 17,622            1,259              42,605            4,376,285       3,101,162       1,860,245       28,366             TOTAL REVENUES 2,105,293       1,864,731       13,523,684     17,650,306     12,200,235     11,837,197     12,637,596      EXPENSES: Utility billing ‐                 ‐                 33,362            117,948          94,149            143,978          ‐                  Utility systems ‐                 ‐                 12,835,526     2,838,603       2,597,462       3,160,332       ‐                  Utility maintenance ‐                 ‐                 254,154          4,301,808       1,614,647       2,076,989       12,612,862      Transportation 1,204,328       ‐                 ‐                 ‐                 ‐                 ‐                 ‐                  Golf ‐                 1,733,477       ‐                 ‐                 ‐                 ‐                 ‐                  TOTAL EXPENSES 1,204,328       1,733,477       13,123,042     7,258,359       4,306,258       5,381,299       12,612,862      AMOUNT AVAILABLE FOR DEBT SERVICE 900,965          131,254          400,642          10,391,947     7,893,977       6,455,898       24,734             DEBT SERVICE: Principal ‐                 ‐                 ‐                 3,804,103       1,673,420       1,231,454       ‐                  Interest ‐                 ‐                 ‐                 244,891          111,357          493,179          ‐                  TOTAL DEBT SERVICE ‐                 ‐                 ‐                 4,048,994       1,784,777       1,724,633       ‐                  CAPITAL PROJECTS 183,529          66,995            ‐                 1,675,451       2,447,601       1,308,066       ‐                  TRANSFERS IN/(OUT)‐                 ‐                 (370)               (433)               (1,205)            (1,891)            ‐                  CHANGE IN FUND BALANCE 717,436          64,259            400,272          4,667,069       3,660,394       3,421,308       24,734             BEGINNING FUND BALANCE, Jan  1 2,619,343       37,088            2,751,417       28,528,934     13,859,662     10,893,975     4,994,658        ENDING FUND BALANCE, Sep 30 3,336,779       101,347          3,151,689       33,196,003     17,520,056     14,315,283     5,019,392              Page 12 of 38 Monthly Financial Report September 2017      INTERNAL SERVICE FUNDS  The table below gives an analysis of all City Internal Service Funds.  Displayed are the year‐to‐date revenues and expenditures  for each internal service.  Included in each fund are the capital revenues and expenditures.  Equipment  Rental Information  Technology Facilities Communications Insurance Healthcare Retiree  Healthcare REVENUES: Technology Fee ‐               164,102        ‐               ‐                     ‐               ‐               ‐                Grants  / intergovernmental ‐               7,110           ‐               ‐                     ‐               ‐               47,440          Charges  for services Equipment rental  m&o 2,032,679    3,187,812    ‐               ‐                     ‐               ‐               ‐                Print and mail ‐               ‐               ‐               329,496             ‐               ‐               ‐                Communications ‐               595,877       ‐               478,438             ‐               ‐               ‐                Facilities ‐               ‐               3,767,262    ‐                     ‐               ‐               ‐                Data  cards  and cell  phones ‐               ‐               ‐               ‐                     ‐               ‐               ‐                IT service co ntracts ‐                ‐               ‐               ‐                     ‐               ‐               ‐                Interest and other misc 36,126         16,048         8,592           3,142                 69,726         24,479         58,359          Internal service fund misc: Vehicle  / equipment capital  recovery 1,660,502    362,972       ‐               ‐                     ‐               ‐               ‐                Insurance premiums ‐               ‐               ‐               ‐                     1,287,219    ‐               ‐                Worker's  comp/unemployment ‐               ‐               ‐               ‐                     1,047,240    ‐               ‐                Benefit premiums ‐               ‐               ‐               ‐                     ‐               6,921,366    1,968,512     Other misc 290              47                26,909         20                      ‐               700,571       ‐                Interfund Loan ‐               ‐               ‐               ‐                     ‐               ‐               ‐                Capital  contributions ‐               ‐               ‐               ‐                     ‐               ‐               ‐                Disposal of capital  assets 68,537         ‐               ‐               ‐                     ‐               ‐               ‐                Insurance recoveries ‐               ‐               ‐               ‐                     138,607       ‐               ‐                TOTAL REVENUES 3,798,134    4,333,968    3,802,763    811,096             2,542,792    7,646,416    2,074,311     EXPENSES: Communications 444,893              Equipment rental 1,765,824     Facilities 3,339,585     Healthcare 6,947,385     Information technology 3,173,548     Print and mail 310,041              Retiree healthcare 706,863        Risk management: Risk management 1,074,592     Unemployment 40,444          Worker's  compensation 1,035,495     TOTAL EXPENSES 1,765,824    3,173,548    3,339,585    754,934             2,150,531    6,947,385    706,863        AMOUNT AVAILABLE FOR CAPITAL 2,032,310    1,160,420    463,178       56,162               392,261       699,031       1,367,448     CAPITAL PROJECTS 2,283,471    343,606       30,077         ‐                     ‐               ‐               ‐                TRANSFERS IN ‐               18,508         ‐               ‐                     ‐               ‐               ‐                TRANSFERS (OUT)‐               ‐               ‐               ‐                     ‐               (89,876)        ‐                CHANGE IN FUND BALANCE (251,161)      835,322       433,101       56,162               392,261       609,155       1,367,448     BEGINNING FUND BALANCE, Jan  1 6,432,053    2,570,374    1,275,053    542,927             12,852,509  4,156,148    10,079,251   ENDING FUND BALANCE, Sep 30 6,180,892    3,405,696    1,708,155    599,089             13,244,770  4,765,303    11,446,699        Page 13 of 38 Monthly Financial Report September 2017      FUND BALANCE  Page 15 shows the ending fund balance as of September 2017.  The City’s fund balance is a combination of current  deficit/surplus of funds which have accrued from unexpended operating budgets, unanticipated excess revenues, and from  balances accumulated from prior years.      The prior year’s balances (or beginning balance) include funds identified as being reserved for specific purposes or required  to meet the current year’s appropriations. These balances also provide financial stability to the City’s operation during  uncertain times and provide a layer of security to bondholders.      At the end of September, the City has $38.4M reported in the combined general governmental fund balance of the current  year’s operating budget, which is approximately 35% of budgeted operating expenditures.  This is an increase of $11.9M from  the year’s beginning balance.  September’s ending fund balance is over the anticipated General Governmental Fund Balance  of $30.2M by $8.2M or 27.1%.  Although the ending fund balance is above projections, it is consistent with the prior years’  trends.      CONTACT INFORMATION  This report is prepared by the Finance Division of the Administrative Services Department.  For additional financial  information, please also review our website: http://www.rentonwa.gov/.  For any questions about the report, please feel  free to contact us at hnguyen@rentonwa.gov or JDThomas@Rentonwa.gov.  Page 14 of 38 Monthly Financial Report September 2017      City  of Renton All Funds ‐ Revenue, Expenditures and Fund Balances Cash  Basis through September 30, 2017 Funds Balance  01/01/2017 Budgeted  Revenue Revenue  09/30/17 Total Funds  Available Budgeted  Expenditure Expenditure  09/30/17 Ending Balance GENERAL GOVERNMENT FUNDS: 26,563,785          102,538,140        76,428,173          102,991,958        109,310,964        64,564,463          38,427,495           000 General 18,201,028          69,687,089          56,332,047          74,533,075          76,768,027          45,296,408          29,236,667           001 Community Services 3,769,766            13,615,254          9,305,749            13,075,515          13,788,263          9,360,497            3,715,018             003 Street 1,936,367            11,885,024          7,449,288            9,385,655            11,306,335          8,076,088            1,309,568             004 Community Dev Block Grant 66,654                 1,028,770            413                      67,067                 1,036,270            211,751               (144,684)               005 Museum 72,372                 233,936               117,256               189,628               236,275               175,375               14,253                  009 Farmers  Market 90,730                 112,742               91,072                 181,802               109,165               82,864                 98,938                  011 Fire Health & Wellness ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            201 Ltd  GO Bonds  Gen Govt Debt 852,111               1,749,675            881,912               1,734,023            1,749,675            41,925                 1,692,098             215 Gen Govt Misc Debt Service 1,574,757            4,225,650            2,250,436            3,825,193            4,316,954            1,319,555            2,505,637             SPECIAL REVENUE FUNDS:1,599,965            1,974,729            1,778,672            3,378,637            2,164,749            745,653               2,632,984             102 Arterial  Street 63,480                 660,000               516,709               580,189               660,000               ‐                           580,189                108 Leased  City Properties 276,865               902,550               884,170               1,161,035            888,131               486,527               674,508                110 Hotel  Motel 402,602               265,000               266,149               668,751               375,994               202,873               465,878                125 1% For Art 128,489               24,505                 689                      129,178               117,950               13,950                 115,228                127 Cable  Communication 394,504               122,674               109,142               503,646               122,674               42,303                 461,343                135 Springbrook Wetlands Bank 334,025                ‐                           1,813                   335,838                ‐                            ‐                           335,838                CAPITAL PROJECT FUNDS (CIP): 26,202,403          35,746,139          16,752,926          42,955,329          50,816,731          10,871,405          32,083,924           303 Community Services  Mitigation 1,255,194            406,014               230,397               1,485,591             ‐                            ‐                           1,485,591             304 Fire Mitigation 607,163               99,000                 384,862               992,025               158,696                ‐                           992,025                305 Transportation Mitigation 1,497,748            620,000               645,491               2,143,239            1,890,000            ‐                           2,143,239             316 Municipal Facilities CIP 15,038,030          13,701,632          8,768,353            23,806,383          23,198,133          2,649,757            21,156,626           317 Transportation CIP 5,640,494            19,419,493          6,713,265            12,353,759          24,544,675          7,924,634            4,429,125             326 Housing Opportunity 1,041,173            1,500,000            5,652                   1,046,825            ‐                           ‐                           1,046,825             336 New Library Development 1,122,601            ‐                           4,906                   1,127,507            1,025,227            297,014               830,493                ENTERPRISE FUNDS:63,685,077          89,995,648          71,875,188          135,560,265        120,539,512        58,919,713          76,640,552           4X2 Ai rport Operating & CIP 2,619,343            3,405,842            2,105,294            4,724,637            5,688,023            1,387,857            3,336,780             403 Solid Waste  Utility 2,751,417            19,187,851          13,523,684          16,275,101          19,024,775          13,123,412          3,151,689             4X4 Golf Operating & CIP 37,088                 2,893,044            1,909,731            1,946,819            2,630,288            1,845,472            101,347                4X5 Water Operating & CIP 28,528,934          17,180,526          17,650,307          46,179,241          35,347,154          12,983,235          33,196,006           4X6 Waste  Water Operating & CIP 13,859,662          13,264,936          12,211,379          26,071,041          20,537,816          8,550,987            17,520,054           416 King County Metro 4,994,658            17,505,693          12,637,596          17,632,254          17,505,693          12,612,862          5,019,392             4X7 Surface  Water Operating & CIP 10,893,975          16,557,756          11,837,197          22,731,172          19,805,763          8,415,888            14,315,284           INTERNAL SERVICE FUNDS:37,908,315          34,806,873          25,027,989          62,936,304          33,548,887          21,585,698          41,350,606           501 Equipment Repair/Replacement 6,432,053            6,494,353            3,798,134            10,230,187          7,728,113            4,049,295            6,180,892             502 Insurance 12,852,509          7,392,368            2,542,792            15,395,301          3,571,166            2,150,530            13,244,771           503 Information Services 2,570,374            5,731,776            4,352,476            6,922,850            6,835,636            3,517,153            3,405,697             504 Facilities 1,275,053            5,067,015            3,802,763            5,077,816            5,134,433            3,369,662            1,708,154             505 Communications 542,927               1,078,253            811,096               1,354,023            1,076,474            754,934               599,089                512 Insurance, Healthcare 4,156,148            7,787,779            7,646,416            11,802,564          8,163,471            7,037,261            4,765,303             522 Insurance, Leoff1 Retirees HC 10,079,251          1,255,329            2,074,312            12,153,563          1,039,594            706,863               11,446,700           FIDUCIARY FUNDS: 5,578,045            468,000               172,476               5,750,521            210,475               160,059               5,590,462             611 Firemen's  Pension 5,578,045            468,000               172,476               5,750,521            210,475               160,059               5,590,462             TOTAL  FUNDS 161,537,590     265,529,529     192,035,424     353,573,014     316,591,318     156,846,991     196,726,023      Page 15 of 38 City of Renton General Government Financial Position 2017 Budget Year General Government Summary  Revenues Expenditures  $ Difference over (under)  w/beginning  balance  26,563,785             January 7,364,146              6,595,136              769,010                  27,332,795             February 14,472,917            13,388,134            1,084,783              27,648,568             March 21,057,303            20,198,065            859,238                  27,423,023             April 39,230,543            27,006,711            12,223,832            38,787,617             May 47,996,932            34,253,900            13,743,032            40,306,817             June 54,429,132            41,552,555            12,876,577            39,440,362             July 62,729,973            49,694,920            13,035,053            39,598,838             August 69,843,380            57,216,081            12,627,299            39,191,084             September 76,428,173            64,564,463            11,863,710            38,427,495             October November December  (8,000,000)  (7,000,000)  (6,000,000)  (5,000,000)  (4,000,000)  (3,000,000)  (2,000,000)  (1,000,000)  ‐  1,000,000  2,000,000  3,000,000  4,000,000  5,000,000  6,000,000  7,000,000  8,000,000  9,000,000  10,000,000  11,000,000  12,000,000  13,000,000  14,000,000  15,000,000  ‐  10,000,000  20,000,000  30,000,000  40,000,000  50,000,000  60,000,000  70,000,000  80,000,000  90,000,000  100,000,000  110,000,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Change in Fund  Balance Rev/Exp Revenues Expenditures Change in Fund Balance Page 16 of 38 City of Renton Monthly Revenue Analysis ‐ 2017 Budget Year General  Government Budget YTD Actual Annual %  over (under) Jan 7,177,041        7,364,146        2.61% Feb 13,703,279      14,472,917      5.62% Mar 20,182,920      21,057,303      4.33% Apr 32,964,280      39,230,543      19.01% May 44,307,275      47,996,932      8.33% Jun 50,529,531      54,429,132      7.72% Jul 58,111,943      62,729,973      7.95% Aug 64,639,963      69,843,380      8.05% Sep 70,939,871      76,428,173      7.74% Oct 82,650,173       Nov 95,474,897       Dec 102,538,140     Percent of budget 74.54% Property Tax Budget YTD Actual Annual %  over (under) Jan 36,768              55,429              50.75% Feb 241,042           250,761           4.03% Mar 967,646           1,153,726        19.23% Apr 6,883,291        8,189,058        18.97% May 12,626,243      12,678,534      0.41% Jun 12,719,859      12,807,368      0.69% Jul 12,760,104      12,876,968      0.92% Aug 12,870,217      12,978,317      0.84% Sep 13,238,047      13,421,011      1.38% Oct 17,341,593       Nov 23,988,632       Dec 24,103,395       Percent of budget 55.68%  $‐  $10  $20  $30  $40  $50  $60  $70  $80  $90  $100  $110  $120  $130 Millions Total Revenue General Government Budget Actual Last Year  $‐  $3  $6  $9  $12  $15  $18  $21  $24  $27  $30  $33  $36  $39 Millions Property Tax Budget Actual Last Year Page 17 of 38 City of Renton Monthly Revenue Analysis ‐ 2017 Budget Year Sales Tax Budget YTD Actual Annual %  over (under) Jan 2,261,189        2,340,558        3.51% Feb 4,964,886        5,107,413        2.87% Mar 7,067,913        7,282,613        3.04% Apr 9,174,172        9,375,961        2.20% May 11,640,150      12,040,621      3.44% Jun 13,842,125      14,362,484      3.76% Jul 16,104,724      16,864,294      4.72% Aug 18,663,293      19,574,255      4.88% Sep 21,097,526      21,993,685      4.25% Oct 23,629,240       Nov 26,285,407       Dec 28,763,680       Percent of budget 76.46% Note:  Excludes CJ Sales Tax and Natural Gas Use Tax. Utility Tax Budget YTD Actual Annual %  over (under) Jan 1,277,138        1,698,721        33.01% Feb 2,735,212        3,059,310        11.85% Mar 4,197,814        4,256,858        1.41% Apr 5,487,047        6,054,307        10.34% May 6,771,549        7,518,745        11.03% Jun 7,949,356        8,870,352        11.59% Jul 9,183,733        10,408,741      13.34% Aug 10,453,523      11,593,978      10.91% Sep 11,680,525      12,855,178      10.06% Oct 12,932,675       Nov 14,139,633       Dec 15,478,137       Percent of budget 83.05% Note:  Includes Natural Gas Use Tax.  $‐  $3  $6  $9  $12  $15  $18  $21  $24  $27  $30 Millions Sales Tax Budget Actual Last Year  $‐  $2  $4  $6  $8  $10  $12  $14  $16 Millions Utility Tax Budget Actual Last Year Page 18 of 38 City of Renton Monthly Revenue Analysis ‐ 2017 Budget Year Licenses &  Permits Budget YTD Actual Annual %  over (under) Jan 586,132           321,764            ‐45.10% Feb 956,756           594,059            ‐37.91% Mar 1,322,363        1,019,840         ‐22.88% Apr 1,688,572        1,318,141         ‐21.94% May 1,961,934        1,825,961         ‐6.93% Jun 2,264,302        2,301,827        1.66% Jul 2,972,183        2,656,217         ‐10.63% Aug 3,368,015        3,093,300         ‐8.16% Sep 3,791,878        3,489,741         ‐7.97% Oct 4,274,238         Nov 4,532,625         Dec 4,815,012         Percent of budget 72.48% Note:  GF only Intergovt'l Budget YTD Actual Annual %  over (under) Jan 567,324           604,678           6.58% Feb 1,156,199        1,193,433        3.22% Mar 1,699,398        1,773,868        4.38% Apr 2,209,382        2,313,101        4.69% May 2,601,589        2,729,902        4.93% Jun 3,194,501        3,346,773        4.77% Jul 3,772,397        4,001,945        6.08% Aug 4,332,435        4,575,058        5.60% Sep 4,923,899        5,211,371        5.84% Oct 5,465,180         Nov 6,210,291         Dec 7,299,366         Percent of budget 71.39% Note:  Includes CJ Sales Tax and FD25 & FD40 contracts  $‐  $2  $4  $6  $8  $10  $12 Millions Intergovernmental Budget Actual Last Year  $‐  $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50  $4.00  $4.50  $5.00 Millions Licenses & Permits Budget Actual Last Year Page 19 of 38 City of Renton Monthly Revenue Analysis ‐ 2017 Budget Year Charges for  Services Budget YTD Actual Annual %  over (under) Jan 641,725           749,576           16.81% Feb 1,192,622        1,295,589        8.63% Mar 1,779,728        2,031,739        14.16% Apr 2,574,617        2,607,404        1.27% May 3,142,189        3,347,586        6.54% Jun 4,270,357        4,077,898         ‐4.51% Jul 5,207,148        5,052,850         ‐2.96% Aug 6,077,059        5,992,324         ‐1.39% Sep 6,705,746        6,661,946         ‐0.65% Oct 7,327,762         Nov 7,947,988         Dec 8,677,538         Percent of budget 76.77% Note: Excludes FD25 & FD40 contracts Fines &  Forfeits Budget YTD Actual Annual %  over (under) Jan 126,199           134,957           6.94% Feb 339,355           352,013           3.73% Mar 603,740           564,199           ‐6.55% Apr 845,911           807,015           ‐4.60% May 1,077,838        1,036,892        ‐3.80% Jun 1,339,137        1,339,558        0.03% Jul 1,558,308        1,586,818        1.83% Aug 1,810,632        1,885,502        4.14% Sep 2,043,253        2,105,927        3.07% Oct 2,287,023         Nov 2,557,964         Dec 2,868,450         Percent of budget 73.42%  $‐  $1  $2  $3  $4  $5  $6  $7  $8  $9 Millions Charges for Services Budget Actual Last Year  $‐  $0.50  $1.00  $1.50  $2.00  $2.50  $3.00 Millions Fines & Forfeits Budget Actual Last Year Page 20 of 38 City of Renton Monthly Revenue Analysis ‐ 2017 Budget Year Other Taxes Budget YTD Actual Annual %  over (under) Jan 1,428,684        1,094,465         ‐23.39% Feb 1,708,305        2,107,354        23.36% Mar 1,968,404        2,310,521        17.38% Apr 3,446,027        7,618,498        121.08% May 3,713,922        5,718,954        53.99% Jun 4,018,000        6,043,234        50.40% Jul 5,456,111        7,806,041        43.07% Aug 5,805,828        8,474,829        45.97% Sep 6,075,201        8,858,512        45.81% Oct 7,571,990         Nov 7,846,056         Dec 8,155,026         Percent of budget 108.63% Misc Budget YTD Actual Annual %  over (under) Jan 210,805           363,997           72.67% Feb 326,751           512,986           57.00% Mar 452,682           663,940           46.67% Apr 561,029           852,826           52.01% May 677,629           1,005,505        48.39% Jun 836,913           1,184,657        41.55% Jul 999,509           1,378,374        37.91% Aug 1,160,096        1,576,951        35.93% Sep 1,281,255        1,728,261        34.89% Oct 1,409,706         Nov 1,514,459         Dec 1,884,617         Percent of budget 91.70%  $‐  $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50 Millions Miscellaneous Budget Actual Last Year  $‐  $1  $2  $3  $4  $5  $6  $7  $8  $9  $10  $11  $12  $13 Millions Other Taxes Budget Actual Last Year Page 21 of 38 City of Renton Monthly Revenue Analysis ‐ 2017 Budget Year Other  Financing Budget YTD Actual Annual %  over (under) Jan 41,077               ‐                         0.00% Feb 82,153               ‐                         0.00% Mar 123,230            ‐                         0.00% Apr 94,231              94,231              0.00% May 94,231              94,231              0.00% Jun 94,981              94,981              0.00% Jul 97,726              97,726              0.00% Aug 98,866              98,866              0.00% Sep 102,541           102,541           0.00% Oct 410,766            Nov 451,842            Dec 492,919            Percent of budget 20.80% REET Budget YTD Actual Annual %  over (under) Jan 708,703           1,028,456        45.12% Feb 857,491           1,365,480        59.24% Mar 1,062,002        2,074,348        95.32% Apr 1,360,630        2,459,865        80.79% May 1,722,197        2,845,952        65.25% Jun 2,068,717        3,593,502        73.71% Jul 2,566,642        4,184,639        63.04% Aug 3,050,997        4,857,035        59.20% Sep 3,452,940        5,490,839        59.02% Oct 3,887,811         Nov 4,154,162         Dec 4,420,000         Percent of budget 124.23%  $‐  $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50  $4.00  $4.50  $5.00  $5.50  $6.00  $6.50 Millions Real Estate Excise Tax Budget Actual Last Year $0 $1 $1 $2 $2 $3 Mi l l i o n s Other Financing Sources Budget Actual Last Year Page 22 of 38 City of Renton Monthly Revenue Analysis ‐ 2017 Budget Year Bldg Permits &  Devlpmt Svc  Fees Budget YTD Actual Annual %  over (under) Jan 481,500           399,548            ‐17.02% Feb 861,115           676,844            ‐21.40% Mar 1,301,962        1,180,134         ‐9.36% Apr 1,786,635        1,445,882         ‐19.07% May 2,096,984        2,004,656         ‐4.40% Jun 2,795,383        2,616,096         ‐6.41% Jul 3,487,109        2,880,611         ‐17.39% Aug 3,925,839        3,313,654         ‐15.59% Sep 4,424,411        3,759,217         ‐15.03% Oct 4,902,760         Nov 5,262,700         Dec 5,735,368         Percent of budget 65.54% B & O Tax Budget YTD Actual Annual %  over (under) Jan 1,360,000        432,319            ‐68.21% Feb 1,530,000        1,226,412        ‐19.84% Mar 1,700,000        1,239,641        ‐27.08% Apr 3,060,000        5,866,521        91.72% May 3,230,000        6,183,312        91.43% Jun 3,400,000        6,206,803        82.55% Jul 4,760,000        7,345,843        54.32% Aug 4,930,000        7,745,219        57.10% Sep 5,100,000        7,915,010        55.20% Oct 6,460,000         Nov 6,630,000         Dec 6,800,000         Percent of budget 116.40%  $‐  $1.00  $2.00  $3.00  $4.00  $5.00  $6.00 Millions Building Permits and Development Service  Fees Budget Actual Last Year  $‐  $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50  $4.00  $4.50  $5.00  $5.50  $6.00  $6.50  $7.00  $7.50  $8.00  $8.50 Millions Business & Occupation Tax Budget Actual Last Year Page 23 of 38 City of Renton Monthly Expenditure Analysis ‐ 2017 Budget Year General  Government Budget YTD Actual Annual %  over (under) Jan 6,931,165        6,595,136         ‐4.85% Feb 13,884,767      13,388,134       ‐3.58% Mar 21,407,072      20,198,065       ‐5.65% Apr 28,355,661      27,006,711       ‐4.76% May 35,705,375      34,253,900       ‐4.07% Jun 43,499,098      41,552,555       ‐4.47% Jul 51,683,896      49,694,920       ‐3.85% Aug 59,631,359      57,216,081       ‐4.05% Sep 67,268,701      64,564,463       ‐4.02% Oct 90,031,394       Nov 98,765,620       Dec 109,310,963     Percent of budget expended 59.06% Legislative Budget YTD Actual Annual %  over (under) Jan 36,183              36,043               ‐0.39% Feb 66,236              64,877               ‐2.05% Mar 101,649           97,498               ‐4.08% Apr 131,509           127,629           ‐2.95% May 161,207           157,670           ‐2.19% Jun 190,925           187,856           ‐1.61% Jul 219,892           216,595           ‐1.50% Aug 249,074           245,568           ‐1.41% Sep 278,319           274,509           ‐1.37% Oct 308,035            Nov 337,502            Dec 368,211            Percent of budget expended 74.55%  $‐  $20  $40  $60  $80  $100  $120 Millions Total Expenditures General Government Budget Actual Last Year  $‐  $50,000  $100,000  $150,000  $200,000  $250,000  $300,000  $350,000  $400,000 Legislative Budget Actual Last Year Page 24 of 38 City of Renton Monthly Expenditure Analysis ‐ 2017 Budget Year Executive Budget YTD Actual Annual %  over (under) Jan 211,773           211,310            ‐0.22% Feb 354,764           350,285            ‐1.26% Mar 535,758           490,536            ‐8.44% Apr 678,464           632,403            ‐6.79% May 820,176           793,626            ‐3.24% Jun 980,311           963,928            ‐1.67% Jul 1,122,714        1,110,100         ‐1.12% Aug 1,283,513        1,290,543        0.55% Sep 1,468,126        1,426,031         ‐2.87% Oct 1,611,032         Nov 1,754,366         Dec 1,957,671         Percent of budget expended 72.84% Emergency  Management Budget YTD Actual Annual %  over (under) Jan 63,184              35,052               ‐44.52% Feb 104,484           75,996               ‐27.27% Mar 156,084           120,198            ‐22.99% Apr 197,331           171,474           ‐13.10% May 238,910           219,758           ‐8.02% Jun 287,314           267,919           ‐6.75% Jul 329,069           314,737           ‐4.36% Aug 399,866           370,942           ‐7.23% Sep 448,780           424,170           ‐5.48% Oct 492,637            Nov 535,475            Dec 609,249            Percent of budget expended 69.62%  $‐  $0.30  $0.60  $0.90  $1.20  $1.50  $1.80  $2.10 Millions Executive Budget Actual Last Year  $‐  $100,000  $200,000  $300,000  $400,000  $500,000  $600,000 Emergency Management Budget Actual Last Year Page 25 of 38 City of Renton Monthly Expenditure Analysis ‐ 2017 Budget Year City Attorney Budget YTD Actual Annual %  over (under) Jan 176,840           168,105            ‐4.94% Feb 356,198           333,751            ‐6.30% Mar 539,974           508,012            ‐5.92% Apr 727,889           694,752            ‐4.55% May 911,796           866,583            ‐4.96% Jun 1,096,207        1,038,696         ‐5.25% Jul 1,281,325        1,211,095         ‐5.48% Aug 1,466,602        1,384,646         ‐5.59% Sep 1,658,357        1,559,146         ‐5.98% Oct 1,826,387         Nov 1,995,101         Dec 2,163,329         Percent of budget expended 72.07% Court Services Budget YTD Actual Annual %  over (under) Jan 171,264           169,642            ‐0.95% Feb 352,218           343,353            ‐2.52% Mar 535,423           523,105            ‐2.30% Apr 716,857           708,103           ‐1.22% May 901,397           888,624           ‐1.42% Jun 1,094,693        1,072,725        ‐2.01% Jul 1,278,228        1,252,041        ‐2.05% Aug 1,465,440        1,429,897        ‐2.43% Sep 1,656,123        1,614,919        ‐2.49% Oct 1,839,864         Nov 2,023,061         Dec 2,220,656         Percent of budget expended 72.72%  $‐  $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  $1.40  $1.60  $1.80  $2.00  $2.20 Millions Court Services Budget Actual Last Year  $‐  $0.40  $0.80  $1.20  $1.60  $2.00  $2.40 Millions City Attorney Budget Actual Last Year Page 26 of 38 City of Renton Monthly Expenditure Analysis ‐ 2017 Budget Year CED Admin Budget YTD Actual Annual %  over (under) Jan 104,691           109,731           4.81% Feb 209,968           219,758           4.66% Mar 315,244           329,786           4.61% Apr 422,897           439,814           4.00% May 531,643           549,841           3.42% Jun 639,918           669,673           4.65% Jul 803,016           781,490            ‐2.68% Aug 909,108           893,461            ‐1.72% Sep 1,015,431        1,005,432         ‐0.98% Oct 1,121,287         Nov 1,226,753         Dec 1,337,991         Percent of budget expended 75.14% Development  Services Budget YTD Actual Annual %  over (under) Jan 256,438           239,337            ‐6.67% Feb 543,416           501,405            ‐7.73% Mar 824,478           754,102            ‐8.54% Apr 1,091,128        1,024,029        ‐6.15% May 1,371,240        1,282,903        ‐6.44% Jun 1,655,763        1,542,242        ‐6.86% Jul 1,935,388        1,806,056        ‐6.68% Aug 2,228,046        2,066,905        ‐7.23% Sep 2,530,168        2,334,025        ‐7.75% Oct 2,814,598         Nov 3,096,537         Dec 3,404,464         Percent of budget expended 68.56%  $‐  $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  $1.40 Millions Community & Economic Development Admin Budget Actual Last Year  $‐  $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50 Millions Development Services Budget Actual Last Year Page 27 of 38 City of Renton Monthly Expenditure Analysis ‐ 2017 Budget Year Economic  Development Budget YTD Actual Annual %  over (under) Jan 83,438              46,869               ‐43.83% Feb 206,294           98,329               ‐52.34% Mar 302,231           140,672            ‐53.46% Apr 461,251           190,278            ‐58.75% May 571,759           342,370            ‐40.12% Jun 704,281           435,487            ‐38.17% Jul 838,401           490,157            ‐41.54% Aug 943,120           580,426            ‐38.46% Sep 1,040,877        702,684            ‐32.49% Oct 1,220,664         Nov 1,357,464         Dec 1,486,165         Percent of budget expended 47.28% Planning Budget YTD Actual Annual %  over (under) Jan 243,257           221,112            ‐9.10% Feb 490,299           449,900            ‐8.24% Mar 754,718           681,350            ‐9.72% Apr 1,014,473        906,510           ‐10.64% May 1,315,458        1,134,729        ‐13.74% Jun 1,605,503        1,353,531        ‐15.69% Jul 1,871,101        1,570,361        ‐16.07% Aug 2,140,077        1,787,262        ‐16.49% Sep 2,429,086        1,999,301        ‐17.69% Oct 2,705,736         Nov 2,959,083         Dec 3,222,077         Percent of budget expended 62.05%  $‐  $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  $1.40  $1.60 Millions Economic Development Budget Actual Last Year  $‐  $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50 Millions Planning Budget Actual Last Year Page 28 of 38 City of Renton Monthly Expenditure Analysis ‐ 2017 Budget Year Finance Budget YTD Actual Annual %  over (under) Jan 213,401           197,230            ‐7.58% Feb 427,010           425,531            ‐0.35% Mar 638,330           630,778            ‐1.18% Apr 854,316           856,650           0.27% May 1,084,697        1,073,519         ‐1.03% Jun 1,405,442        1,301,674         ‐7.38% Jul 1,620,542        1,565,684         ‐3.39% Aug 1,988,845        1,817,314         ‐8.62% Sep 2,222,013        2,031,969         ‐8.55% Oct 2,454,488         Nov 2,672,475         Dec 3,362,369         Percent of budget expended 60.43% City Clerk Budget YTD Actual Annual %  over (under) Jan 78,434              62,018               ‐20.93% Feb 189,186           322,088           70.25% Mar 278,847           387,366           38.92% Apr 369,230           459,577           24.47% May 460,538           533,887           15.93% Jun 552,158           606,380           9.82% Jul 646,835           680,117           5.15% Aug 816,873           751,477           ‐8.01% Sep 832,467           825,121           ‐0.88% Oct 948,567            Nov 1,045,159         Dec 1,239,455         Percent of budget expended 66.57% Includes Hearing Examiner  $‐  $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  $1.40 Millions City Clerk Budget Actual Last Year  $‐  $0.40  $0.80  $1.20  $1.60  $2.00  $2.40  $2.80  $3.20  $3.60 Millions Finance Budget Actual Last Year Page 29 of 38 City of Renton Monthly Expenditure Analysis ‐ 2017 Budget Year Human  Resources Budget YTD Actual Annual %  over (under) Jan 89,142              87,874               ‐1.42% Feb 195,491           175,377            ‐10.29% Mar 317,705           273,335            ‐13.97% Apr 435,958           395,728            ‐9.23% May 545,888           492,849            ‐9.72% Jun 654,767           592,817            ‐9.46% Jul 763,876           699,070            ‐8.48% Aug 881,606           800,394            ‐9.21% Sep 989,949           905,158            ‐8.57% Oct 1,112,832         Nov 1,220,753         Dec 1,359,317         Percent of budget expended 66.59% Police Budget YTD Actual Annual %  over (under) Jan 3,021,473        2,964,875         ‐1.87% Feb 5,729,432        5,600,968         ‐2.24% Mar 8,949,044        8,701,186         ‐2.77% Apr 11,689,480      11,416,735      ‐2.33% May 14,782,952      14,450,621      ‐2.25% Jun 17,628,538      17,182,081      ‐2.53% Jul 20,813,284      20,754,850      ‐0.28% Aug 23,600,260      23,624,806      0.10% Sep 26,775,700      26,747,506      ‐0.11% Oct 29,657,572       Nov 32,675,468       Dec 36,130,337       Percent of budget expended 74.03%  $‐  $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  $1.40  $1.60 Millions Human Resources Budget Actual Last Year  $‐  $3  $6  $9  $12  $15  $18  $21  $24  $27  $30  $33  $36 Millions Police Budget Actual Last Year Page 30 of 38 City of Renton Monthly Expenditure Analysis ‐ 2017 Budget Year Community  Services Admin Budget YTD Actual Annual %  over (under) Jan 43,313              44,101              1.82% Feb 91,333              84,711               ‐7.25% Mar 132,122           128,246            ‐2.93% Apr 170,865           168,961            ‐1.11% May 208,694           214,954           3.00% Jun 243,941           254,219           4.21% Jul 283,798           294,560           3.79% Aug 323,291           336,379           4.05% Sep 362,917           375,461           3.46% Oct 402,012            Nov 441,115            Dec 505,154            Percent of budget expended 74.33% Parks Budget YTD Actual Annual %  over (under) Jan 347,594           309,997            ‐10.82% Feb 721,741           630,236            ‐12.68% Mar 1,115,607        989,660            ‐11.29% Apr 1,515,120        1,374,644        ‐9.27% May 1,916,439        1,753,298        ‐8.51% Jun 2,361,763        2,138,544        ‐9.45% Jul 2,879,343        2,568,387        ‐10.80% Aug 3,372,507        3,023,118        ‐10.36% Sep 3,882,283        3,513,533        ‐9.50% Oct 4,333,779         Nov 4,732,770         Dec 5,179,955         Percent of budget expended 67.83%  $‐  $1.00  $2.00  $3.00  $4.00  $5.00  $6.00 Millions Parks Budget Actual Last Year $0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 Community Services Admin Budget Actual Last Year Page 31 of 38 City of Renton Monthly Expenditure Analysis ‐ 2017 Budget Year Parks Planning  and Natural  Resources Budget YTD Actual Annual %  over (under) Jan 66,837              53,458               ‐20.02% Feb 142,043           140,186            ‐1.31% Mar 228,381           204,477            ‐10.47% Apr 302,923           289,729            ‐4.36% May 421,513           369,879            ‐12.25% Jun 529,092           461,775            ‐12.72% Jul 634,663           554,297            ‐12.66% Aug 755,297           667,579            ‐11.61% Sep 880,231           758,713            ‐13.81% Oct 1,004,912         Nov 1,117,820         Dec 1,271,569         Percent of budget expended 59.67% Recreation Budget YTD Actual Annual %  over (under) Jan 374,992           347,558            ‐7.32% Feb 776,210           729,951            ‐5.96% Mar 1,193,255        1,120,569        ‐6.09% Apr 1,619,630        1,523,454        ‐5.94% May 2,041,706        1,886,814        ‐7.59% Jun 2,504,626        2,298,110        ‐8.25% Jul 3,176,750        2,894,508        ‐8.88% Aug 3,870,674        3,510,278        ‐9.31% Sep 4,434,425        4,067,733        ‐8.27% Oct 4,852,298         Nov 5,270,092         Dec 5,714,855         Percent of budget expended 71.18%  $‐  $200,000  $400,000  $600,000  $800,000  $1,000,000  $1,200,000  $1,400,000 Parks Planning and Natural Resources Budget Actual Last Year $0.00 $0.50 $1.00 $1.50 $2.00 $2.50 $3.00 $3.50 $4.00 $4.50 $5.00 $5.50 $6.00 $6.50 Millions Recreation Budget Actual Last Year Page 32 of 38 City of Renton Monthly Expenditure Analysis ‐ 2017 Budget Year Human  Services Budget YTD Actual Annual %  over (under) Jan 90,198              98,615              9.33% Feb 218,596           170,784            ‐21.87% Mar 367,679           256,318            ‐30.29% Apr 568,916           333,897            ‐41.31% May 668,464           513,338            ‐23.21% Jun 759,874           584,702            ‐23.05% Jul 916,875           754,865            ‐17.67% Aug 1,053,440        879,654            ‐16.50% Sep 1,149,761        940,189            ‐18.23% Oct 1,374,407         Nov 1,483,426         Dec 1,741,056         Percent of budget expended 54.00% Neighborhoods , Resources,  and Events Budget YTD Actual Annual %  over (under) Jan 82,975              60,703               ‐26.84% Feb 185,874           125,601            ‐32.43% Mar 276,230           198,834           ‐28.02% Apr 353,352           266,753           ‐24.51% May 443,151           337,861           ‐23.76% Jun 533,990           414,589           ‐22.36% Jul 673,990           526,036           ‐21.95% Aug 786,830           631,442           ‐19.75% Sep 890,249           727,920           ‐18.23% Oct 985,557            Nov 1,071,844         Dec 1,225,894         Percent of budget expended 59.38%  $‐  $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  $1.40  $1.60  $1.80  $2.00 Millions Human Services Budget Actual Last Year  $‐  $200,000  $400,000  $600,000  $800,000  $1,000,000  $1,200,000  $1,400,000 Neighborhoods, Resources, and Events Budget Actual Last Year Page 33 of 38 City of Renton Monthly Expenditure Analysis ‐ 2017 Budget Year Museum Fund Budget YTD Actual Annual %  over (under) Jan 19,490              19,400               ‐0.46% Feb 38,851              39,555              1.81% Mar 57,801              59,213              2.44% Apr 77,036              79,223              2.84% May 96,758              97,324              0.59% Jun 116,580           115,602            ‐0.84% Jul 136,413           135,354            ‐0.78% Aug 156,373           155,172            ‐0.77% Sep 176,366           175,375            ‐0.56% Oct 196,623            Nov 216,498            Dec 236,275            Percent of budget expended 74.22% Public Works  Admin Budget YTD Actual Annual %  over (under) Jan 33,358              33,498              0.42% Feb 68,245              67,352               ‐1.31% Mar 102,054           101,914            ‐0.14% Apr 135,775           135,878           0.08% May 169,617           169,665           0.03% Jun 203,557           203,650           0.05% Jul 237,559           237,592           0.01% Aug 272,046           271,835            ‐0.08% Sep 306,358           306,988           0.21% Oct 339,748            Nov 373,069            Dec 406,398            Percent of budget expended 75.54%  $‐  $50,000  $100,000  $150,000  $200,000  $250,000  $300,000  $350,000  $400,000  $450,000 Public Works Admin Budget Actual Last Year  $‐  $30,000  $60,000  $90,000  $120,000  $150,000  $180,000  $210,000  $240,000 Museum Fund Budget Actual Last Year Page 34 of 38 City of Renton Monthly Expenditure Analysis ‐ 2017 Budget Year Street  Maintenance Budget YTD Actual Annual %  over (under) Jan 439,569           408,757            ‐7.01% Feb 886,721           920,483           3.81% Mar 1,366,996        1,383,891        1.24% Apr 1,835,020        1,913,150        4.26% May 2,295,588        2,408,369        4.91% Jun 2,759,772        2,877,748        4.27% Jul 3,256,692        3,319,755        1.94% Aug 3,742,444        3,780,074        1.01% Sep 4,214,166        4,250,178        0.85% Oct 4,682,566         Nov 5,131,438         Dec 5,636,437         Percent of budget expended 75.41% Transportation Budget YTD Actual Annual %  over (under) Jan 340,428           326,959            ‐3.96% Feb 706,499           694,002            ‐1.77% Mar 1,247,152        1,046,712         ‐16.07% Apr 1,619,928        1,531,026        ‐5.49% May 2,095,850        2,065,482        ‐1.45% Jun 2,513,261        2,511,785        ‐0.06% Jul 2,960,840        2,953,908        ‐0.23% Aug 3,404,337        3,395,218        ‐0.27% Sep 3,854,060        3,825,910        ‐0.73% Oct 4,693,977         Nov 5,071,355         Dec 5,669,897         Percent of budget expended 67.48%  $‐  $1.00  $2.00  $3.00  $4.00  $5.00  $6.00 Millions Street Maintenance Budget Actual Last Year $0.0 $1.0 $2.0 $3.0 $4.0 $5.0 $6.0 Millions Transportation Budget Actual Last Year Page 35 of 38 City of Renton Monthly Expenditure Analysis ‐ 2017 Budget Year Debt Service Budget YTD Actual Annual %  over (under) Jan 41,377              41,377              0.00% Feb 291,694           291,694           0.00% Mar 293,691           293,691           0.00% Apr 293,691           293,691           0.00% May 293,691           293,691           0.00% Jun 859,786           859,786           0.00% Jul 1,111,163        1,111,163        0.00% Aug 1,361,480        1,361,480        0.00% Sep 1,361,480        1,361,480        0.00% Oct 5,055,524         Nov 5,561,077         Dec 6,066,629         Percent of budget expended 22.44% Non‐ Departmental  Other City Budget YTD Actual Annual %  over (under) Jan 301,517           301,517           0.00% Feb 531,962           531,962           0.00% Mar 776,618           776,618           0.00% Apr 1,072,621        1,072,621        0.00% May 1,356,243        1,356,243        0.00% Jun 1,617,036        1,617,036        0.00% Jul 1,892,140        1,892,140        0.00% Aug 2,160,209        2,160,209        0.00% Sep 2,411,010        2,411,010        0.00% Oct 13,996,293       Nov 15,395,922       Dec 16,795,551       Percent of budget expended 14.36%  $‐  $2.00  $4.00  $6.00  $8.00  $10.00  $12.00  $14.00  $16.00  $18.00 Millions Non‐Departmental Other City Services Budget Actual Last Year  $‐  $1  $2  $3  $4  $5  $6  $7 Millions Debt Service Budget Actual Last Year Page 36 of 38 City of Renton Monthly Enterprise Fund Financial Report ‐ 2017 Budget Year Utilities Budget Revenue Expense Jan 4,298,667        6,899,538      3,629,075       Feb 10,508,877      13,370,807    7,900,322       Mar 16,710,823      19,032,931    12,269,408     Apr 22,821,669      24,791,562    19,152,344     May 29,106,807      31,698,603    24,885,271     Jun 38,399,372      38,440,101    31,089,893     Jul 45,231,872      45,643,871    38,955,538     Aug 57,821,285      53,462,764    45,109,789     Sep 69,401,520      67,860,074    55,682,855     Oct 91,243,653       Nov 98,243,043       Dec 112,221,201     Percent of budget expended 36.73% Note:  Operations and Capital Airport Budget Revenue Expense Jan 288,895           255,451          164,122           Feb 697,977           475,859          305,251           Mar 1,160,641        696,609          405,972           Apr 1,606,298        933,649          560,448           May 1,968,738        1,172,554      700,195           Jun 2,393,975        1,404,923      836,327           Jul 2,822,454        1,639,436      1,063,741       Aug 3,228,920        1,881,075      1,197,935       Sep 3,781,625        2,105,294      1,387,856       Oct 4,374,658         Nov 4,712,186         Dec 5,688,023         Percent of budget expended 24.40% Note:  Operations and Capital $0 $10 $20 $30 $40 $50 $60 $70 $80 $90 $100 $110 $120 Millions Utilities Budget Revenue Expense  $‐  $1.00  $2.00  $3.00  $4.00  $5.00  $6.00 Millions Airport Budget Revenue Expense Page 37 of 38 City of Renton Monthly Enterprise Fund Financial Report ‐ 2017 Budget Year Golf Course Budget Revenue Expense Jan 137,464           60,345            141,202           Feb 293,683           133,495          325,022           Mar 489,627           226,967          523,715           Apr 658,337           415,629          739,488           May 838,487           699,291          933,160           Jun 1,035,356        975,459          1,181,928       Jul 1,262,542        1,367,250      1,387,578       Aug 1,469,281        1,669,761      1,625,803       Sep 1,655,432        1,909,731      1,845,472       Oct 1,851,777         Nov 2,026,038         Dec 2,630,288         Percent of budget expended 70.16% Note:  Operations and Capital  $‐  $0.30  $0.60  $0.90  $1.20  $1.50  $1.80  $2.10  $2.40  $2.70  $3.00 Millions Golf Course Budget Revenue Expense Page 38 of 38