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HomeMy WebLinkAbout201710, October h:\finance\financial reporting\monthly reports\2017 reports\cover 1017.docx  ADMINISTRATIVE SERVICES    M   E   M   O   R   A   N   D   U   M       DATE: December 7, 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: October 2017 Financial Status Report       At the end of October, general governmental revenues show $5.6M or 6.8% over budget.   Revenue source(s) that are higher than expected are: property tax ($137K); sales tax  ($821K); utility taxes ($1.4M); franchise fees ($201K); gambling taxes ($491K); business &  occupation taxes ($2.3M); business license ($122K); state shared revenues ($343K); public  safety ($152K); seizure funds ($167K), restricted to drug enforcement and not available  for general purposes); interest ($216K); and other miscellaneous ($210K).  If we remove  B&O taxes and seizure funds, general governmental revenues are $3.1M or 3.8% over  budget.  On the down side, the revenue source(s) that are underperforming the year to  date budget are admission tax ($141K below); building permits & development service  fees ($805K below); and interfund/interdept charges for services (185K below).    General government expenditures showed a favorable variance of $3.7M or 4.9%.  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  December 7, 2017    h:\finance\financial reporting\monthly reports\2017 reports\cover 1017.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        26,190,113     37,038,480          26,624,443     24,103,395       17,341,593    17,478,904      137,311            0.8% Sales Tax 23,439,266        19,259,460     26,353,246          21,616,737     25,700,400       21,114,861    21,935,446      820,584            3.9% Sales Tax ‐ Annexation Credit 2,778,858           2,283,449        3,114,762             2,554,108        3,063,280          2,514,379       2,601,372         86,994               3.5% Criminal Justice Sales  Tax 2,484,718           2,048,498        2,701,787             2,233,414        2,679,898          2,212,489       2,313,847         101,358            4.6% Natural Gas  Use  Tax 228,899                186,842            184,638                  159,276             228,000               196,681            160,245             (36,436)              ‐18.5% Admission Tax 309,790                309,755            262,506                  261,054             320,000               319,169            178,503             (140,666)           ‐44.1% Franchise  Fees 1,349,154           1,349,154        1,406,092             1,401,242        1,330,000          1,327,659       1,528,850         201,191            15.2% Electricity Tax 5,012,962           4,089,520        5,440,139             4,526,885        5,396,019          4,447,894       4,751,757         303,863            6.8% Natural Gas Utility Tax 1,437,552           1,183,915        1,327,937             1,103,314        1,350,900          1,117,277       1,354,452         237,175            21.2% Garbage/Solid Waste 638,073                521,082            717,148                  597,420             680,000               561,224            509,413             (51,811)              ‐9.2% TV Cable 1,591,866           1,313,457        1,619,364             1,333,081        1,645,659          1,356,271       1,373,337         17,066               1.3% Telephone 880,233                737,536            859,868                  755,928             714,875               613,551            736,106             122,556            20.0% Cellular Phone 1,674,355           1,395,827        1,541,204             1,409,840        1,521,056          1,327,165       1,251,830         (75,334)              ‐5.7% City Utilities 4,183,165           3,527,585        4,206,473             3,523,212        3,941,628          3,312,612       4,146,474         833,862            25.2% Utility Tax Audit 1,962,092           1,446,078        111,227                  111,227              ‐                           ‐                        ‐                         ‐                        0.0% Leasehold Excise  Tax 163,314                123,703            173,769                  133,042             179,000               136,339            132,905             (3,434)                 ‐2.5% Gambling Excise  Tax 2,299,156           1,894,300        2,500,604             2,135,335        2,000,000          1,679,099       2,170,576         491,477            29.3% Real Estate Excise  Tax 4,595,166           3,832,325        6,121,830             5,312,309        4,420,000          3,887,811       5,850,729         1,962,919        50.5% Less: CIP REET (1,401,300)          (958,081)           (2,707,676)            (2,656,155)       (4,420,000)         (3,887,811)      (5,850,729)       (1,962,919)      50.5% EMS Levy 936,406                702,305            479,597                  479,597              ‐                           ‐                        ‐                         ‐                        0.0% B&O Taxes ‐                            ‐                        6,375,322             6,238,389        6,800,000          6,460,000       8,896,427         2,436,427        37.7% Less: CIP B&O Taxes ‐                            ‐                        (2,000,000)            (2,000,000)       (2,473,974)         (2,350,275)      (2,473,974)       (123,699)           5.3% Business  License Fees 3,125,740           2,990,092        1,926,510             1,822,085        1,302,453          1,238,203       1,347,908         109,705            8.9% Less: CIP Business License Fees (2,584,164)          (2,472,795)      (1,587,627)            (1,504,502)       (617,016)             (588,250)          (576,119)            12,131               ‐2.1% Animal  Licenses and Spec Events  Permits 101,743                90,597               102,905                  87,498                92,575                  81,721               126,991             45,270               55.4% Building Permits & Development Svc Fees 6,077,055           5,157,161        5,293,563             4,527,811        5,735,368          4,902,760       4,097,515         (805,246)           ‐16.4% Intergovt'l (Grants, State Shared, etc) 4,053,617           3,210,136        3,998,953             3,256,481        4,277,529          2,983,967       3,218,137         234,169            7.8% Fire  District 25 and 40 Contracts 6,369,132           3,422,728        3,517,779             3,517,779        341,939               341,939            341,939             ‐                        0.0% Public Safety 649,797                552,074            994,179                  847,943             613,081               522,169            674,352             152,184            29.1% Culture and Recreation 1,587,878           1,483,946        1,632,903             1,525,104        1,750,923          1,635,819       1,618,057         (17,762)              ‐1.1% Interfund/Interdept‐Services 3,106,430           2,623,464        3,377,663             2,771,059        4,178,976          3,482,480       3,297,698         (184,781)           ‐5.3% Fines  and Penalties 848,052                663,385            901,592                  694,350             824,450               632,394            629,300             (3,093)                 ‐0.5% Photo Enforcement 2,171,184           1,756,603        1,959,071             1,586,861        2,044,000          1,654,629       1,750,872         96,243               5.8% Seizure Funds ‐ Federal/State/Local 21,676                   21,676               987,293                  798,230             ‐                           ‐                        167,480             167,480            100.0% Interests and Other  Earnings 973,208                575,152            1,058,880             594,358             875,300               503,754            719,343             215,589            42.8% Rents, Leases, and Concessions 762,361                703,210            642,192                  594,367             623,195               575,730            586,511             10,781               1.9% Contributions and Donations 147,292                124,712            96,582                     87,038                130,500               113,310            123,271             9,961                  8.8% Other Miscellaneous 941,127                767,974            956,131                  725,263             691,812               544,010            753,997             209,987            38.6% Other  Financing Sources  (Transfer ‐In, etc) 270,224                (13,684,197)   2,129,561             6,075                   492,919               108,951            108,951             ‐                        0.0% Total  Operating Revenues 119,555,505     93,114,545     125,816,444       99,791,497     102,538,140    82,421,573    88,032,675      5,611,102        6.8% OPERATING EXPENDITURES Council 320,877                267,722            358,550                  300,668             368,211               308,035            303,126             4,910                  1.6% Executive 1,691,189           1,358,895        1,778,206             1,463,344        1,957,671          1,611,032       1,596,730         14,302               0.9% Emergency Management*398,808                304,922            370,832                  317,406             609,249               492,637            473,196             19,441               3.9% City Attorney 1,791,167           1,510,380        1,983,834             1,676,659        2,163,329          1,826,387       1,734,835         91,552               5.0% Court Services 2,013,364           1,669,036        2,075,763             1,718,898        2,220,656          1,839,864       1,796,548         43,316               2.4% Community and Eco  Dvlpmnt Admin 1,183,052           1,004,505        1,161,330             960,176             1,337,991          1,121,287       1,116,598         4,689                  0.4% Development Services 2,632,264           2,174,837        2,859,410             2,365,335        3,404,464          2,814,598       2,598,327         216,271            7.7% Economic  Development 658,515                535,152            1,004,411             830,695             1,486,165          1,220,664       754,788             465,877            38.2% Planning 2,606,551           2,195,594        2,716,214             2,274,192        3,222,077          2,705,736       2,215,869         489,867            18.1% Finance 3,132,812           2,264,451        3,046,824             2,246,608        3,362,369          2,454,488       2,272,237         182,252            7.4% City Clerk 1,027,084           727,698            914,251                  758,024             1,239,455          948,567            896,304             52,263               5.5% Human Resources 1,182,629           957,363            1,193,016             987,507             1,359,317          1,112,832       1,017,040         95,793               8.6% Police 28,144,699        23,140,025     28,891,879          23,568,025     31,280,337       25,615,905    25,475,625      140,280            0.5% Jail Services 4,142,266           3,452,459        4,704,978             3,920,703        4,850,000          4,006,546       4,006,546          ‐                        0.0% Fire* 26,138,192        21,621,947     25,349,755          25,350,325      ‐                           ‐                        ‐                         ‐                        0.0% Community Services  Admin 508,766                418,885            585,983                  452,338             505,154               402,012            415,405             (13,394)              ‐3.3% Parks 4,411,383           3,675,425        4,445,115             3,734,313        5,179,955          4,333,779       3,918,443         415,337            9.6% Parks Planning & Natural Resources 808,558                659,859            952,980                  732,271             1,271,569          1,004,912       841,880             163,032            16.2% Recreation 5,088,483           4,303,035        5,096,236             4,344,481        5,714,855          4,852,298       4,466,281         386,018            8.0% Human Services 1,225,835           989,382            1,241,169             958,095             1,741,056          1,374,407       1,125,006         249,400            18.1% Neighborhoods, Resources, & Events 958,624                774,155            865,551                  692,390             1,225,894          985,557            804,485             181,073            18.4% Museum 227,094                189,243            229,543                  190,760             236,275               196,623            195,468             1,155                  0.6% Public Works Admin 387,493                323,704            398,796                  333,632             406,398               339,748            340,310             (562)                      ‐0.2% Street Maintenance 5,061,723           4,197,786        5,041,509             4,195,645        5,636,437          4,682,566       4,698,648         (16,082)              ‐0.3% Transportation 4,975,059           4,008,706        5,966,281             5,049,376        5,669,897          4,693,977       4,215,981         477,996            10.2% Debt Service 6,371,715           1,547,614        6,099,166             1,448,946        6,066,629          1,361,480       1,361,480         ‐                        0.0% Non‐Departmental and Other 10,069,740        6,317,413        9,883,923             3,549,024        16,795,551       2,637,698       2,637,698         ‐                        0.0% Total  Operating Expenditures 117,157,942     90,590,196     119,215,504       94,419,834     109,310,963    74,943,635    71,278,851      3,664,784        4.9% Total  Ending Fund Balance 19,962,845$     20,089,631$  26,563,785$       25,334,508$  19,790,962$    34,041,723$ 43,317,609$   9,275,886$     27.2% *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 October 2017 Page 1 of 37 Monthly Financial Report October 2017      OVERVIEW  This financial overview reflects the City’s overall financial position for the fiscal year through October 31, 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 76% of  all resources supporting general governmental activities.   The following section provides detail information on property,  sales, utility, and other taxes.    Property Tax  October’s collection is $4.1M,  making the total year‐to‐date  collection $17.5M or 72.5% of  the total budget.  In comparison  to the previous year, the City  collected $9.1M or 34% less.   Compared to the budget, the City  collected $137K or 1% more.  The  large variance with the prior year  is due to the formation of the  Renton Regional Fire Authority.                  Sales Tax  October 2017 sales tax receipts  totaled $2.3M.  Compared with  the same month last year, it is  $137K or 6% less.  Compared to  the projected current month’s  budget, it is $11K or 1% above.   The year‐to‐date collection of  $21.9M is $319K or 1% more than  the prior year and is also $821K  or 4% more than budgeted.   Retail, 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 ActualBudgetActual $%$% 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        4,057,893        (2,176,017)      ‐35% (45,654)              ‐1% Nov 10,268,791     6,647,038         Dec 145,246            114,763             YTD  Total 26,624,443$  17,341,593$  17,478,904$  (9,145,539)$   ‐34% 137,311$         1% Annual  Total 37,038,480$  24,103,395$   Property Tax  Revenues Year to Date through October 2017 vs. 2016 2017 vs. Budget Month 2016 2017 2017 ActualBudgetActual $%$% 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        2,273,788        (137,037)           ‐6% 11,496               1% Nov 2,532,820        2,367,730        ‐                         Dec 2,203,689        2,217,808        ‐                         YTD  Total 21,616,737$  21,114,861$  21,935,446$  318,709$         1% 820,584$         4% Annual  Total 26,353,246$  25,700,400$   2017 vs. Budget2017 vs. 2016 Month Year to Date through October Local Retail  Sales  Tax Revenues Page 2 of 37 Monthly Financial Report October 2017      The following table breaks out the City’s base sales tax (excluding Criminal Justice and Annexation Credit) by major business  sectors:                      Utility tax   October utility tax revenues are  $1.4M, which is $77K or 6%  higher than the same month last  year and is also higher than the  budget by $176K or 14%.  The  year‐to‐date collection is  $14.3M, which is $763K or 6%  higher than the prior year and is  also $1.4M or 10% higher than  the budget.  The large January  variance with the budget is due  to lower 2015 activity for  Electricity and the timing of when  2015 Cell/Garbage taxes were  recorded.  The April variance is  due to collecting higher than  expected Electrical/Natural Gas  and a correction to City Utilities.  The monthly budgets are based on 2015/2016 activity.      The table below breaks out Utility Tax by source.          Sales  Tax  by Sector 2016 2017 Bgt YTD  Act Change 2017/2016 2017 Act  vs  Bgt New Construction 3,779,103$     3,631,912$     3,475,617$     (303,486)$         ‐8% $      (156,295)‐4% Auto  Sales 4,008,906        3,916,502        3,992,885        (16,021)              0%               76,383 2% General  Retail 6,049,049        6,007,345        6,387,116        338,067             6%            379,770 6% Manufacturing 1,474,889        1,280,287        1,264,992        (209,897)            ‐14%             (15,295)‐1% Wholesale 1,044,478        1,139,573        1,207,582        163,105             16%               68,010 6% Service 4,678,744        4,594,323        4,961,373        282,629             6%            367,049 8% Other 581,569            544,919            645,881            64,312                11%            100,962 19% YTD  Total 21,616,737$  21,114,861$  21,935,446$  318,709$          1%820,584$        4% Note: Excludes  Annexation  Credit and Criminal Justice Sales  Tax  revenue. 2016 2017 2017 ActualBudgetActual $%$% 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        1,428,438        76,550               6% 176,288            14% Nov 1,128,100        1,206,958         Dec 1,359,717        1,338,504         YTD  Total 13,520,182$  12,932,675$  14,283,615$  763,433$         6% 1,350,940$     10% Annual  Total 16,007,999$  15,478,137$   2017 vs. Budget2017 vs. 2016 Year to Date through October Utility Tax  Revenues Month Utility Tax  by Type 2016 2017 Bgt YTD Act Change  2017/2016  2017 Act  vs Bgt  Electrical 4,526,885$     4,447,894$     4,751,757$     224,872$          5% $        303,863 7% Natural Gas 1,262,590        1,313,959        1,514,697        252,108             20%            200,739 15% Cell 1,409,840        1,327,165        1,251,830        (158,009)            ‐11%             (75,334)‐6% Phone 755,928            613,551            736,106            (19,822)               ‐3%            122,556 20% Cable 1,333,081        1,356,271        1,373,337        40,257                3%               17,066 1% Garbage/Solid Waste 597,420            561,224            509,413            (88,007)               ‐15%             (51,811)‐9% City Utilities 3,523,212        3,312,612        4,146,474        623,262             18%            833,862 25% Utility Tax  Audit 111,227             ‐                               ‐                              (111,227)           0%                              ‐ N/A YTD  Total 13,520,182$  12,932,675$  14,283,615$  763,433$          6%1,350,940$    10% Annual Total 16,007,999$  15,478,137$   YTD  as % of 84% 84% Page 3 of 37 Monthly Financial Report October 2017      Other Taxes     Real Estate Excise Tax  The City collected $360K in Real  Estate Excise Tax revenues (REET)  for October.  This is $200K or 36%  less than the same month last  year and is also $75K or 17% less  than the current month’s budget.   The year‐to‐date collection is  $5.9M, which is $538K or 10%  more than the prior year and is  also $2M or 50% above the  budget.  The higher than  expected variance is due to 28  large transactions in December,  January, February, March, April,  May, June, July, August and  September which accounts for  $2M of the total REET collected.      Gambling Tax  October’s Gambling Tax  collections totaled $215K, which  is $27K or 11% below the same  month last year but is above the  current month’s budget by $25K  or 13%.  The year‐to‐date total of  $2.2M is $35K or 2% above the  prior year and is also $491K or  29% 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 $1.5M is $128K or 9% higher  than the prior year and is also  $201K or 15% 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            359,891            (199,661)            ‐36% (74,980)               ‐17% Nov 502,139            266,351             Dec 307,382            265,838             YTD  Total 5,312,309$     3,887,811$     5,850,729$     538,420$         10% 1,962,919$     50% 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 October 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            215,122            (27,132)               ‐11% 24,541               13% Nov 183,345            165,084             ‐                         Dec 181,924            155,817             ‐                         YTD  Total 2,135,335$     1,679,099$     2,170,576$     35,241$            2% 491,477$         29% Annual  Total 2,500,604$     2,000,000$      2017 vs. 2016 Gambling Tax  Revenue Month Year to Date through October 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            375,128            26,345               8% 42,673               13% Dec 4,850                  2,341                  ‐                         YTD  Total 1,401,242$     1,327,659$     1,528,850$     127,608$         9% 201,191$         15% Annual  Total 1,406,092$     1,330,000$      Franchise Fees  Revenue Year to Date through October Month 2017 vs. 2016 2017 vs. Budget Page 4 of 37 Monthly Financial Report October 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 $179K is $83K  or 32% less than the prior year  and is also $141K or 44% less than  the budget.  The October  collection (3rd Quarter activity)  will be recorded in December.          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 $8.9M.  The  monthly budgets are based on  large business quarterly  reporting with smaller business  annual reporting.      Licenses and Permits    Business Licenses  Business Licenses totaled $187K  for October, which is $31K or  14% below the same month last  year and is also $35K or 16%  below the current month’s  budget.  The year‐to‐date  Business Licenses revenue of  $1.3M is $474K or 26% below the  prior year but is above the  budget by $110K or 9%.  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                           ‐                        ‐                        (59)                         ‐100% 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                       ‐                        (518)                     (2 89)                      ‐100% Oct 58,934               74,983               1,705                  (57,229)               ‐97% (73,278)               ‐98% Nov 1,452                  831                       ‐                         YTD  Total 261,054$         319,169$         178,503$         (82,551)$            ‐32% (140,666)$        ‐44% Annual  Total 262,506$         320,000$          2017 vs. Budget Admission  Tax  Revenue Year to Date through October 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        981,417            377,795            63% (378,583)           ‐28% Nov 136,933            170,000            ‐                         Dec ‐                        170,000            ‐                         YTD  Total 6,238,389$     6,460,000$     8,896,427$     2,658,038$     43% 2,436,427$     38% Annual Total 6,375,322$     6,800,000$      *Total Business & Occupation Taxes (GF & CIP) Business & Occupation Taxes* Year  to Date through October 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            187,368            (30,903)               ‐14% (34,958)               ‐16% Nov 91,870               56,325               ‐                         Dec 12,555               7,925                  ‐                         YTD  Total 1,822,085$     1,238,203$     1,347,908$     (474,177)$        ‐26% 109,705$         9% Annual  Total 1,926,510$     1,302,453$      *Total Business License (GF & CIP) Business Licenses* Month 2017 vs. 2016 Year to Date through October 2017 vs. Budget Page 5 of 37 Monthly Financial Report October 2017      Building Permits and  Development Service Fees  Building Permits and  Development Service Fee  revenues totaled $338K in  October.  The year‐to‐date  revenues of $4.1M is $430K or  10% less than the year before and  is also $805K or 16% 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 $5.9M or 80% of the budget.       State Shared Revenues  State Shared Revenue  collections totaled  $5.1M since the start of  the year.  Compared to  the prior year, State  Shared Revenues are  above by $153K or 3%.   Compared to the  projected budget, the  City is collecting $343K  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            338,298            (140,750)           ‐29% (140,052)           ‐29% Nov 297,449            359,940             Dec 468,303            472,668             YTD  Total 4,527,811$     4,902,760$     4,097,515$     (430,296)$        ‐10% (805,246)$        ‐16% Annual  Total 5,293,563$     5,735,368$      Building Permits and Development Service  Fees Year to Date through October 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 4,996,026        4,806,128        5,149,136        153,110             3% 343,008          7% Federal  Grants 276,131            134,689            134,689            (141,442)            ‐51%‐                            0% State  Grants 51,274               30,032               30,032               (21,242)               ‐41%‐                            0% Other Grants/Intgovt 646,061            225,607            218,127            (427,934)            ‐66% (7,481)                ‐3% ARRA Grants ‐                               ‐                               ‐                               ‐                               N/A ‐                            N/A Total  Rev YTD 9,487,270$     5,538,395$     5,873,923$     (3,613,348)$    ‐38%335,527$        6% Total  Rev Annual 10,698,115$  7,299,366$      YTD % 89% 76% 80% Note:  Includes CJ Sales  Tax  and FD25  & FD40 contracts 2016 2017 2017 Actual Budget Actual $ % $ % Crim Just Sales  Tax 2,233,414$     2,212,489$     2,313,847$     80,433$            4% 101,358$         5% Judicial Contribution 18,092                ‐                        11,141               (6,951)                  ‐38% 11,141               100% Crim Just ‐ High Crime 289,982            184,453            272,857            (17,124)               ‐6% 88,404               48% Crim Just ‐ Pop 27,122               24,360               28,640               1,519                  6% 4,280                  18% Crim Just ‐ Spec Prog 98,887               90,335               103,951            5,065                  5% 13,616               15% State  DUI 15,353               17,255               15,352               (1)                           0% (1,903)                  ‐11% 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 459,427            446,600            488,280            28,852               6% 41,680               9% Fuel  Tax 1,199,634        1,193,006        1,229,496        29,862               2% 36,490               3% YTD  Total 4,996,026$     4,806,128$     5,149,136$     153,110$         3% 343,008$         7% Annual  Total 5,933,890$     5,805,528$      2017 vs. Budget State  Shared Revenues 2017 vs. 2016 Revenue Year  to Date through October Page 6 of 37 Monthly Financial Report October 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 $7.2M or 83% of the budget.  The  following sections provide detail information for Public Safety, Recreation, and Interfund Services.      Public Safety Services  Public Safety Services totaled  $674K 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 $174K or 20%  less.  Compared to the year‐to‐ date budget, the City is over  budget by $152K or 29%.  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  $49K for the current month.   Compared to the same month  the prior year, the City collected  $3K or 7% more.  Compared to  the projected monthly budget,  the City collected $6K or 11%  less.  The year‐to‐date collection  of $1.6M is $93K or 6% higher  than the year before but is $18K  or 1% lower than the year‐to‐ date budget.           2016 2017 2017 ActualBudgetActual $%$% 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               52,056               (108,382)            ‐68% (20,155)               ‐28% Nov 67,763               42,537                ‐                         Dec 78,473               48,375                ‐                         YTD  Total 847,943$         522,169$         674,352$         (173,591)$        ‐20% 152,184$         29% Annual  Total 994,179$         613,081$          Year to Date through October Public Safety Services 2017 vs. 2016 2017 vs. Budget Month 2016 2017 2017 ActualBudgetActual $%$% 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               49,113               3,407                  7% (5,894)                  ‐11% Nov 68,324               70,632                ‐                         Dec 39,475               44,472                ‐                         YTD  Total 1,525,104$     1,635,819$     1,618,057$     92,953$            6% (17,762)$           ‐1% Annual  Total 1,632,903$     1,750,923$      Recreation Year  to Date through October 2017 vs. Budget2017 vs. 2016 Month Page 7 of 37 Monthly Financial Report October 2017      Interfund Services  The year‐to‐date collections for  Interfund Services revenues are  $3.3M.  Compared to the prior  year, the revenues are over by  $527K or 19%.  Compared to the  projected budget, the revenues  are below by $185K 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  $2.4M.  This is $99K or 4% higher  than a year ago and $93K or 4%  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            321,038            43,521               16% (27,210)               ‐8% Nov 295,584            348,248             ‐                         Dec 311,019            348,248            ‐                         YTD  Total 2,771,059$     3,482,480$     3,297,698$     526,639$         19% (184,781)$        ‐5% Annual  Total 3,377,663$     4,178,976$      Interfund Services Year to Date through October 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            274,245            35,728               15% 30,475               13% Nov 273,338            270,941             Dec 306,114            310,486             YTD  Total 2,281,211$     2,287,023$     2,380,172$     98,962$            4% 93,149$            4% Annual  Total 2,860,662$     2,868,450$      2017 vs. Budget2017 vs. 2016 Year to Date through October Fines  and Penalties  by Month Month Year  to Date through October 2016 2017 2017 Actual Budget Actual $ % $ % Civil Penalties 1,872$               3,845$               1,788$               (84)$                      ‐4% (2,056)$               ‐53% Civil Infraction Penalties 276,021            256,180            255,427            (20,594)              ‐7% (754)                     0% Civil Parking Infraction Penalties 131,371            186,466            143,761            12,390               9% (42,705)               ‐23% Photo Enforcement Program 1,586,861        1,654,629        1,750,872        164,012            10% 96,243               6% Criminal Traffic  Misdemeanor Fines 61,921               55,702               64,007               2,086                  3% 8,305                  15% Criminal Non‐Traffic  Fines 21,067               41,232               62,626               41,559               197% 21,394               52% Criminal Costs 74,861               70,082               67,449               (7,412)                  ‐10% (2,632)                  ‐4% Non‐Court Fines, Forfeitures  and Penalties 127,237            18,887               34,242               (92,995)               ‐73% 15,355               81% YTD  Total 2,281,211$     2,287,023$     2,380,172$     98,962$            4% 93,149$            4% Annual  Total 2,860,662$     2,868,450$      Revenue 2017 vs. Budget Fines  and Penalties by Type 2017 vs. 2016 Page 8 of 37 Monthly Financial Report October 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  $1.8M.      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 $1.9M.   Compared to last year, the  revenues are below by $549K or  23%.  Compared to the projected  year‐to‐date budget, the  revenues are over by $475K or  34%.  The large variance with the  prior year is due to collecting  more than anticipated Seizure  Funds in 2016.  Seizure Funds are restricted to drug enforcement only and are not available for general operating purposes.           Favorable 17 Budget 17 Actual 17  Budget 17 Actual (Unfavorable) 1 Jan 125,201$         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            210,697            89,775               95,192               115,505             Nov 185,108             ‐                        89,775                ‐                        ‐                         Dec 204,263            ‐                        89,775               ‐                        ‐                         YTD  Total 1,654,629$     1,750,872$     897,748$         884,164$         866,708$          Annual Total 2,044,000$     1,077,297$      1Actuals  of Revenues and Expenses ExpensesRevenues Photo Enforcement  Program Year  to Date through October Month 2016 2017 2017 ActualBudgetActual $%$% 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            156,212            3,395                  2% 27,761               22% Nov 327,568            104,753             Dec 425,765            370,158             YTD  Total 2,433,908$     1,409,706$     1,884,473$     (549,435)$         ‐23% 474,767$         34% Annual  Total 3,187,241$     1,884,617$      Year to Date through October Month 2017 vs. Budget2017 vs. 2016 Miscellaneous Revenues by Month 2016 2017 2017 Actual Budget Actual $ % $ % Interests  and Other Earnings 594,358$         503,754$         719,343$         124,985$         21% 215,589$         43% Rents, Leases, and Concessions 594,367            575,730            586,511            (7,855)                  ‐1% 10,781               2% Contributions/Donations from  Private Sources 87,038               113,310            123,271            36,233               42% 9,961                  9% Other 359,915            216,912            287,869            (72,047)               ‐20% 70,957               33% Seizure  Funds  ‐ Federal/State/Local 798,230            ‐                        167,480            (630,750)           ‐79% 167,480            100% YTD  Total 2,433,908$     1,409,706$     1,884,473$     (549,435)$        ‐23% 474,767$         34% Annual Total 3,187,241$     1,884,617$      2017 vs. Budget Miscellaneous Revenues  by Type Year to Date through October Revenue 2017 vs. 2016 Page 9 of 37 Monthly Financial Report October 2017      EXPENSES  Overall the City has expended 65% of its budgeted general governmental expenditures at the end of October.  This is $3.7M  or 4.9% below year‐to‐date budgeted expenditures.  The City did not have any general governmental departments over  budget but we did see some divisions within those departments over budget.  Please refer to the General Governmental  Funds Summary of Sources and Uses table on page 1 for details.         Page 10 of 37 Monthly Financial Report October 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.  Golf Course has a negative fund balance  in October due to correcting entries made to the prior years’ gift card and tournament play accounts.  Airport Golf Course Solid Waste  Utility Water Utility Wastewater  Utility Surface Water  Utility Metro REVENUES: Licenses  and permits ‐                  ‐                 ‐                 ‐                 76,190            34,800            ‐                  Grants  / intergovernmental 13,312            ‐                 134,063          ‐                 1,232,421       1,309,445       ‐                  Charges  for services 157,783          1,631,384       14,503,391     15,105,789     8,727,726       9,702,148       14,126,701      Interdepartmental  services ‐                 ‐                 ‐                 ‐                 ‐                 ‐                 ‐                  Fines  and penalties 1,194              ‐                 ‐                 ‐                 970                 ‐                 ‐                  Rents, leases, and misc fees 2,170,013       370,358          11,857            152,047          ‐                 ‐                 ‐                  Interest and other misc 20,036            (67,074)          44,806            4,401,776       3,194,123       1,882,840       31,870             TOTAL REVENUES 2,362,338       1,934,668       14,694,117     19,659,612     13,231,430     12,929,233     14,158,571      EXPENSES: Utility billing ‐                 ‐                 36,732            135,342          109,137          168,900          ‐                  Utility systems ‐                 ‐                 13,664,119     3,176,642       2,877,517       3,625,106       ‐                  Utility maintenance ‐                 ‐                 284,767          4,815,133       1,801,977       2,317,964       14,017,624      Transportation 1,332,097       ‐                 ‐                 ‐                 ‐                 ‐                 ‐                  Golf ‐                 1,913,662       ‐                 ‐                 ‐                 ‐                 ‐                  TOTAL EXPENSES 1,332,097       1,913,662       13,985,618     8,127,117       4,788,631       6,111,970       14,017,624      AMOUNT AVAILABLE FOR DEBT SERVICE 1,030,241       21,006            708,498          11,532,495     8,442,799       6,817,263       140,947           DEBT SERVICE: Principal ‐                 ‐                 ‐                 3,804,103       1,673,420       1,231,454       ‐                  Interest ‐                 ‐                 ‐                 244,891          111,357          536,512          ‐                  TOTAL DEBT SERVICE ‐                 ‐                 ‐                 4,048,994       1,784,777       1,767,966       ‐                  CAPITAL PROJECTS 189,190          66,995            ‐                 1,898,464       2,588,907       1,648,260       ‐                  TRANSFERS IN/(OUT)‐                 ‐                 (370)               (433)               (1,205)            (1,891)            ‐                  CHANGE IN FUND BALANCE 841,051          (45,989)          708,128          5,584,604       4,067,910       3,399,146       140,947           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, Oct 31 3,460,394       (8,901)            3,459,545       34,113,538     17,927,572     14,293,121     5,135,605              Page 11 of 37 Monthly Financial Report October 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 ‐               173,417        ‐               ‐                     ‐               ‐               ‐                Grants  / intergovernmental ‐               7,110           ‐               ‐                     ‐               ‐               47,440          Charges  for services Equipment rental  m&o 2,257,537    3,542,013    ‐               ‐                     ‐               ‐               ‐                Print and mail ‐               ‐               ‐               366,109             ‐               ‐               ‐                Communications ‐               662,085       ‐               531,598             ‐               ‐               ‐                Facilities ‐               ‐               4,185,847    ‐                     ‐               ‐               ‐                Data  cards  and cell  phones ‐               ‐               ‐               ‐                     ‐               ‐               ‐                IT service co ntracts ‐                ‐               ‐               ‐                     ‐               ‐               ‐                Interest and other misc 40,441         18,429         9,788           3,561                 78,970         27,801         66,355          Internal service fund misc: Vehicle  / equipment capital  recovery 1,845,003    403,300       ‐               ‐                     ‐               ‐               ‐                Insurance premiums ‐               ‐               ‐               ‐                     1,430,238    ‐               ‐                Worker's  comp/unemployment ‐               ‐               ‐               ‐                     1,163,810    ‐               ‐                Benefit premiums ‐               ‐               ‐               ‐                     ‐               7,692,230    2,187,236     Other misc 352              47                31,020         20                      ‐               778,362       ‐                Interfund Loan ‐               ‐               ‐               ‐                     ‐               ‐               ‐                Capital  contributions ‐               ‐               ‐               ‐                     ‐               ‐               ‐                Disposal of capital  assets 111,771       ‐               ‐               ‐                     ‐               ‐               ‐                Insurance recoveries ‐               ‐               ‐               ‐                     171,074       ‐               ‐                TOTAL REVENUES 4,255,104    4,806,401    4,226,654    901,288             2,844,092    8,498,393    2,301,031     EXPENSES: Communications 493,756              Equipment rental 1,948,724     Facilities 3,691,361     Healthcare 7,780,711     Information technology 3,485,921     Print and mail 337,486              Retiree healthcare 771,486        Risk management: Risk management 1,180,725     Unemployment 51,343          Worker's  compensation 1,104,089     TOTAL EXPENSES 1,948,724    3,485,921    3,691,361    831,242             2,336,157    7,780,711    771,486        AMOUNT AVAILABLE FOR CAPITAL 2,306,380    1,320,480    535,294       70,046               507,935       717,682       1,529,545     CAPITAL PROJECTS 2,440,654    384,898       30,077         ‐                     ‐               ‐               ‐                TRANSFERS IN ‐               18,508         ‐               ‐                     ‐               ‐               ‐                TRANSFERS (OUT)‐               ‐               ‐               ‐                     ‐               (89,876)        ‐                CHANGE IN FUND BALANCE (134,274)      954,090       505,217       70,046               507,935       627,806       1,529,545     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, Oct 31 6,297,779    3,524,464    1,780,270    612,973             13,360,444  4,783,954    11,608,796        Page 12 of 37 Monthly Financial Report October 2017      FUND BALANCE  Page 14 shows the ending fund balance as of October 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 October, the City has $43.3M reported in the combined general governmental fund balance of the current  year’s operating budget, which is approximately 40% of budgeted operating expenditures.  This is an increase of $16.8M from  the year’s beginning balance.  October’s ending fund balance is over the anticipated General Governmental Fund Balance of  $34M by $9.3M or 27.2%.  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 13 of 37 Monthly Financial Report October 2017      City  of Renton All Funds ‐ Revenue, Expenditures and Fund Balances Cash  Basis through October 31, 2017 Funds Balance  01/01/2017 Budgeted  Revenue Revenue  10/31/17 Total Funds  Available Budgeted  Expenditure Expenditure  10/31/17 Ending Balance GENERAL GOVERNMENT FUNDS: 26,563,785          102,538,140        88,032,675          114,596,460        109,310,964        71,278,851          43,317,609           000 General 18,201,028          69,687,089          62,547,304          80,748,332          76,768,027          50,144,202          30,604,130           001 Community Services 3,769,766            13,615,254          11,130,685          14,900,451          13,788,263          10,353,445          4,547,006             003 Street 1,936,367            11,885,024          9,589,749            11,526,116          11,306,335          8,914,629            2,611,487             004 Community Dev Block Grant 66,654                 1,028,770            413                      67,067                 1,036,270            216,578               (149,512)               005 Museum 72,372                 233,936               175,750               248,122               236,275               195,468               52,654                  009 Farmers  Market 90,730                 112,742               105,511               196,241               109,165               93,048                 103,193                011 Fire Health & Wellness ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            201 Ltd  GO Bonds  Gen Govt Debt 852,111               1,749,675            1,320,513            2,172,624            1,749,675            41,925                 2,130,699             215 Gen Govt Misc Debt Service 1,574,757            4,225,650            3,162,750            4,737,507            4,316,954            1,319,555            3,417,951             SPECIAL REVENUE FUNDS:1,599,965            1,974,729            2,029,530            3,629,495            2,164,749            852,148               2,777,347             102 Arterial  Street 63,480                 660,000               580,578               644,058               660,000               ‐                           644,058                108 Leased  City Properties 276,865               902,550               994,133               1,270,998            888,131               548,292               722,706                110 Hotel  Motel 402,602               265,000               320,727               723,329               375,994               243,825               479,504                125 1% For Art 128,489               24,505                 769                      129,258               117,950               13,950                 115,308                127 Cable  Communication 394,504               122,674               131,276               525,780               122,674               46,081                 479,699                135 Springbrook Wetlands Bank 334,025                ‐                           2,047                   336,072                ‐                            ‐                           336,072                CAPITAL PROJECT FUNDS (CIP): 26,202,403          35,746,139          17,715,742          43,918,145          50,816,731          12,634,246          31,283,899           303 Community Services  Mitigation 1,255,194            406,014               234,174               1,489,368             ‐                            ‐                           1,489,368             304 Fire Mitigation 607,163               99,000                 386,273               993,436               158,696                ‐                           993,436                305 Transportation Mitigation 1,497,748            620,000               665,247               2,162,995            1,890,000            ‐                           2,162,995             316 Municipal Facilities CIP 15,038,030          13,701,632          9,478,948            24,516,978          23,198,133          3,277,138            21,239,840           317 Transportation CIP 5,640,494            19,419,493          6,924,101            12,564,595          24,544,675          9,060,094            3,504,501             326 Housing Opportunity 1,041,173            1,500,000            6,382                   1,047,555            ‐                           ‐                           1,047,555             336 New Library Development 1,122,601            ‐                           5,477                   1,128,078            1,025,227            297,014               831,064                346 New Family First Center Dvlpmnt ‐                           ‐                           15,140                 15,140                 ‐                           ‐                           15,140                  ENTERPRISE FUNDS:63,685,077          89,995,648          79,031,113          142,716,190        120,539,512        64,335,312          78,380,878           4X2 Airport Operating & CIP 2,619,343            3,405,842            2,362,338            4,981,681            5,688,023            1,521,287            3,460,394             403 Solid Waste  Utility 2,751,417            19,187,851          14,694,117          17,445,534          19,024,775          13,985,988          3,459,546             4X4 Golf Operating & CIP 37,088                 2,893,044            1,984,668            2,021,756            2,630,288            2,030,657            (8,901)                   4X5 Water Operating & CIP 28,528,934          17,180,526          19,659,611          48,188,545          35,347,154          14,075,006          34,113,539           4X6 Waste  Water Operating & CIP 13,859,662          13,264,936          13,242,574          27,102,236          20,537,816          9,174,665            17,927,571           416 King County Metro 4,994,658            17,505,693          14,158,571          19,153,229          17,505,693          14,017,624          5,135,605             4X7 Surface  Water Operating & CIP 10,893,975          16,557,756          12,929,234          23,823,209          19,805,763          9,530,085            14,293,124           INTERNAL SERVICE FUNDS:37,908,315          34,806,873          27,851,471          65,759,786          33,548,887          23,791,108          41,968,678           501 Equipment Repair/Replacement 6,432,053            6,494,353            4,255,104            10,687,157          7,728,113            4,389,378            6,297,779             502 Insurance 12,852,509          7,392,368            2,844,092            15,696,601          3,571,166            2,336,157            13,360,444           503 Information Services 2,570,374            5,731,776            4,824,909            7,395,283            6,835,636            3,870,819            3,524,464             504 Facilities 1,275,053            5,067,015            4,226,654            5,501,707            5,134,433            3,721,438            1,780,269             505 Communications 542,927               1,078,253            901,288               1,444,215            1,076,474            831,243               612,972                512 Insurance, Healthcare 4,156,148            7,787,779            8,498,393            12,654,541          8,163,471            7,870,587            4,783,954             522 Insurance, Leoff1 Retirees HC 10,079,251          1,255,329            2,301,031            12,380,282          1,039,594            771,486               11,608,796           FIDUCIARY FUNDS:5,578,045            468,000               174,694               5,752,739            210,475               175,346               5,577,393             611 Firemen's  Pension 5,578,045            468,000               174,694               5,752,739            210,475               175,346               5,577,393             TOTAL  FUNDS 161,537,590     265,529,529     214,835,225     376,372,815     316,591,318     173,067,011     203,305,804      Page 14 of 37 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 88,032,675            71,278,851            16,753,824            43,317,609             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  16,000,000  17,000,000  18,000,000  ‐  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 15 of 37 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 82,421,573      88,032,675      6.81% Nov 95,506,932       Dec 102,538,140     Percent of budget 85.85% 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      17,478,904      0.79% Nov 23,988,632       Dec 24,103,395       Percent of budget 72.52%  $‐  $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 16 of 37 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      24,536,818      3.84% Nov 26,285,407       Dec 28,763,680       Percent of budget 85.30% 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      14,283,615      10.45% Nov 14,139,633       Dec 15,478,137       Percent of budget 92.28% 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 17 of 37 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        3,821,627         ‐10.59% Nov 4,532,625         Dec 4,815,012         Percent of budget 79.37% 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 5,538,395        5,873,923        6.06% Nov 6,242,326         Dec 7,299,366         Percent of budget 80.47% 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 18 of 37 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        7,230,905         ‐1.32% Nov 7,947,988         Dec 8,677,538         Percent of budget 83.33% 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        2,380,172        4.07% Nov 2,557,964         Dec 2,868,450         Percent of budget 82.98%  $‐  $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 19 of 37 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        10,433,287      37.79% Nov 7,846,056         Dec 8,155,026         Percent of budget 127.94% 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        1,884,473        33.68% Nov 1,514,459         Dec 1,884,617         Percent of budget 99.99%  $‐  $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 20 of 37 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 108,951           108,951           0.00% Nov 451,842            Dec 492,919            Percent of budget 22.10% 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        5,850,729        50.49% Nov 4,154,162         Dec 4,420,000         Percent of budget 132.37%  $‐  $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 21 of 37 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        4,097,515         ‐16.42% Nov 5,262,700         Dec 5,735,368         Percent of budget 71.44% 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        8,896,427        37.72% Nov 6,630,000         Dec 6,800,000         Percent of budget 130.83%  $‐  $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  $9.00  $9.50 Millions Business & Occupation Tax Budget Actual Last Year Page 22 of 37 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 74,943,635      71,278,851       ‐4.89% Nov 98,765,620       Dec 109,310,963     Percent of budget expended 65.21% 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           303,126           ‐1.59% Nov 337,502            Dec 368,211            Percent of budget expended 82.32%  $‐  $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 23 of 37 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        1,596,730         ‐0.89% Nov 1,754,366         Dec 1,957,671         Percent of budget expended 81.56% 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           473,196           ‐3.95% Nov 535,475            Dec 609,249            Percent of budget expended 77.67%  $‐  $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 24 of 37 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        1,734,835         ‐5.01% Nov 1,995,101         Dec 2,163,329         Percent of budget expended 80.19% 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        1,796,548        ‐2.35% Nov 2,023,061         Dec 2,220,656         Percent of budget expended 80.90%  $‐  $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 25 of 37 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        1,116,598         ‐0.42% Nov 1,226,753         Dec 1,337,991         Percent of budget expended 83.45% 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        2,598,327        ‐7.68% Nov 3,096,537         Dec 3,404,464         Percent of budget expended 76.32%  $‐  $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 26 of 37 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        754,788            ‐38.17% Nov 1,357,464         Dec 1,486,165         Percent of budget expended 50.79% 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        2,215,869        ‐18.10% Nov 2,959,083         Dec 3,222,077         Percent of budget expended 68.77%  $‐  $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 27 of 37 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        2,272,237         ‐7.43% Nov 2,672,475         Dec 3,362,369         Percent of budget expended 67.58% 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           896,304           ‐5.51% Nov 1,045,159         Dec 1,239,455         Percent of budget expended 72.31% 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 28 of 37 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        1,017,040         ‐8.61% Nov 1,220,753         Dec 1,359,317         Percent of budget expended 74.82% 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 29,622,451      29,482,171      ‐0.47% Nov 32,675,468       Dec 36,130,337       Percent of budget expended 81.60%  $‐  $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 29 of 37 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           415,405           3.33% Nov 441,115            Dec 505,154            Percent of budget expended 82.23% 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        3,918,443        ‐9.58% Nov 4,732,770         Dec 5,179,955         Percent of budget expended 75.65%  $‐  $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 30 of 37 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        841,880            ‐16.22% Nov 1,117,820         Dec 1,271,569         Percent of budget expended 66.21% 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        4,466,281        ‐7.96% Nov 5,270,092         Dec 5,714,855         Percent of budget expended 78.15%  $‐  $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 31 of 37 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        1,125,006         ‐18.15% Nov 1,483,426         Dec 1,741,056         Percent of budget expended 64.62% 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           804,485           ‐18.37% Nov 1,071,844         Dec 1,225,894         Percent of budget expended 65.62%  $‐  $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 32 of 37 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           195,468            ‐0.59% Nov 216,498            Dec 236,275            Percent of budget expended 82.73% 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           340,310           0.17% Nov 373,069            Dec 406,398            Percent of budget expended 83.74%  $‐  $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 33 of 37 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        4,698,648        0.34% Nov 5,131,438         Dec 5,636,437         Percent of budget expended 83.36% 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        4,215,981        ‐10.18% Nov 5,071,355         Dec 5,669,897         Percent of budget expended 74.36%  $‐  $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 34 of 37 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 1,361,480        1,361,480        0.00% 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 2,637,698        2,637,698        0.00% Nov 15,395,922       Dec 16,795,551       Percent of budget expended 15.70%  $‐  $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 35 of 37 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      74,684,009    60,779,840     Nov 98,243,043       Dec 112,221,201     Percent of budget expended 39.82% 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        2,362,338      1,521,287       Nov 4,712,186         Dec 5,688,023         Percent of budget expended 26.75% 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 36 of 37 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        1,984,668      2,030,657       Nov 2,026,038         Dec 2,630,288         Percent of budget expended 77.20% 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 37 of 37