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HomeMy WebLinkAbout201009, September.pdfFINANCE AND  INFORMATION TECHNOLOGY    M   E   M   O   R   A   N   D   U   M       DATE: November 9, 2010    TO: Don Persson, Council President  Members of the Renton City Council     CC: Denis Law, Mayor  Administrators     FROM: Iwen Wang, FIT Administrator     SUBJECT: September 2010 Financial Status Report       At the end of September, general governmental revenues show $970k or 1.3% under budget.   This includes a $634k favorable property tax collection but otherwise almost all other revenue  categories are under performing.  Unfortunately, the favorable property tax collection is a  temporary phenomenon from the surge of home sales triggered by the stimulus package, which  ended in April with closing of sales by June.  Without the favorable property tax, revenues are  $1.6 million or 2.2% below budget.      For the year, we are expecting a total sales tax collection of $17.1 million, similar to what we  have collected in 2005.  This is underperforming the budget by $1.5 million.  Similarly we expect  gambling tax to underperform the budget by $498k; court fines by $129k; real estate excise tax  by $247k, and recreation fees by $155k.  This is a combined $2.5 million of lower than expected  revenue in 2010, and it will also require us to lower our projections for 2011 and 2012.    On the expenditures’ side, other than a couple of minor exceptions, all departments are  conserving their spending and are showing favorable variances.  Overall general governmental  funds are showing a 2.3% or $1.8 million savings.  Part of the savings is due to the timing of  certain lump sum payments which are not due until the last quarter of the year, such as  principal payments on the City’s general obligation debts, banking fees, and voter  registration/election costs.  In addition to the timing of disbursements, there is also a risk of  over expenditure in certain areas.  One is the street light energy cost.  Due to the amount  budgeted for 2010, it is below the actual cost in 2009 and a rate increase took effect earlier this  year, the amount budgeted for the street light is likely to be insufficient to cover the cost.   Another risk factor is the winter weather condition.  Therefore, while we do expect some  expenditure savings this year, we project it will be less than the current level.     The attached report provides more detailed discussion of each revenue sources and our  updated projections for the year.  Please do not hesitate to contact me at x6858 or Hai Nguyen  at x6952 should you have any questions or any suggestions about the report.      General Governmental Funds $% Beginning Fund Balance 13,300,854$       13,300,854$       11,816,561$       11,816,561$       11,955,285$       11,955,285$       11,955,285$        ‐$                   0.0% OPERATING REVENUES Property Tax 29,050,790          15,938,079          30,660,522          16,270,855          31,364,643          16,644,516          17,278,401          633,884          3.8% Sales Tax 20,825,055          14,986,686          17,995,836          13,482,971          18,609,000          13,838,025          12,839,233          (998,792)          ‐7.2% Sales Tax ‐ Annexation  Credit ‐                               ‐                              2,132,110             1,599,195             2,248,000             1,686,118             1,511,240             (174,879)          ‐10.4% Criminal Justice Sa les  Tax 1,755,469             1,285,439             1,650,350             1,235,194             1,743,000             1,304,537             1,210,827             (93,710)             ‐7.2% Natural  Gas  Use Tax 253,377                  214,611                  242,891                  187,531                  ‐                              ‐                              184,158                  184,158          100.0% Admission  Tax 197,740                  149,716                  260,269                  189,020                  260,000                  188,824                  217,864                  29,040             15.4% Franchise Fees 998,288                  708,540                  1,039,031             779,233                  1,040,000             759,470                  887,960                  128,489          16.9% Electricity Tax 4,580,037             3,433,195             4,963,151             3,774,422             5,150,000             3,916,518             3,748,337             (168,181)         ‐4.3% Gas Tax 1,565,810             1,218,663             1,891,255             1,556,491             1,858,000             1,529,123             1,200,941             (328,182)         ‐21.5% Transfer  Station 380,961                  264,743                  283,985                  181,928                  230,000                  147,344                  192,341                  44,997             30.5% TV Cable 1,073,168             671,682                  1,263,743             933,829                  1,250,000             923,674                  1,020,173             96,499             10.4% Telephone 1,032,048             774,794                  1,037,873             770,203                  960,000                  712,414                  784,427                  72,013             10.1% Cellular Phone 1,748,147             1,302,918             2,027,473             1,464,120             1,900,000             1,372,067             1,679,973             307,906          22.4% City Utilities 2,606,786             1,873,014             2,871,599             2,159,896             2,880,000             2,166,215             2,134,582             (31,633)            ‐1.5% Leasehold Excise  Tax 190,644                  133,112                  146,002                  103,819                  100,000                  71,108                     103,100                  31,992             45.0% Gambling Excise  Tax 2,157,029             1,639,458             2,141,720             1,680,291             2,000,000             1,569,104             1,178,752             (390,353)         ‐24.9% Real Estate Excise  Tax 2,800,103             2,242,767             2,418,456             1,864,816             2,400,000             1,850,592             1,660,140             (190,452)         ‐10.3% Less: Municipal  Facilities  CIP REET (450,103)                (89,268)                   (1,000,000)            (901,546)                (400,000)                (360,618)                (278,956)                81,662              ‐22.6% EMS Levy 890,998                  555,476                  1,170,657             780,438                  897,095                  580,473                  580,473                  ‐                      0.0% Business License Fees 485,537                  365,317                  424,413                  317,551                  463,067                  346,473                  323,771                  (22,702)            ‐6.6% Other Licenses and Permits 257,477                  200,508                  176,851                  112,597                  157,250                  100,117                  172,927                  72,810             72.7% Building Permits 2,034,225             1,564,709             1,683,082             1,253,736             1,766,059             1,315,545             1,265,262             (50,283)            ‐3.8% Intergovernmental (Grants, etc)3,734,887             2,117,875             3,820,932             2,905,826             4,507,080             3,109,861             3,109,861             ‐                      0.0% Fire District 25 and 40 Contracts 5,013,549             2,495,262             5,869,198             3,050,973             5,554,723             2,760,463             2,760,463              ‐                      0.0% Records, Duplicating, and Passport Fees 176,950                  141,820                  187,721                  130,212                  217,585                  150,926                  153,568                  2,642                1.8% Public Safety 524,565                  393,811                  521,484                  400,944                  430,000                  330,606                  345,457                  14,851             4.5% Development Service Fees 903,768                  704,862                  677,955                  441,579                  869,683                  566,459                  652,547                  86,087             15.2% Culture and Recreation 1,678,818             1,469,406             1,631,486             1,416,222             1,572,240             1,364,793             1,230,246             (134,547)         ‐9.9% Interfund/Interdept‐Services 3,072,950             2,142,917             3,225,745             2,404,679             3,335,677             2,486,629             2,409,695             (76,934)            ‐3.1% Fines and Forfeits 1,057,797             796,220                  1,349,034             934,774                  1,196,500             829,080                  887,790                  58,711             7.1% Photo Enforcement 803,111                  140,193                  2,368,131             1,733,511             2,250,000             1,647,038             1,398,367             (248,670)         ‐15.1% Seizure Funds  ‐ Federal/State/Local 250,065                  127,710                  99,844                     88,550                     130,693                  115,910                  214,093                  98,183             84.7% Interests and Other  Earnings 735,910                  582,432                  535,314                  444,212                  434,300                  360,389                  256,261                  (104,128)         ‐28.9% Rents, Leases, and Concessions 676,919                  573,662                  677,960                  572,197                  720,780                  608,337                  624,556                  16,219             2.7% Contributions  and Donations 175,513                  135,599                  150,406                  105,770                  111,900                  78,691                     129,101                  50,410             64.1% Other Miscellaneous 67,355                     65,167                     168,567                  64,195                     111,000                  42,272                     75,076                     32,804             77.6% Refunding Debt and Premiums ‐                              ‐                              ‐                              ‐                              6,613,483             6,613,484             6,613,484             ‐                      0.0% Transfer‐In 381,364                  66,541                     577,004                  517,174                  652,398                  652,398                  652,398                   ‐                      0.0% Total  Operating Revenues 93,687,106          61,387,634          97,342,052          65,007,407          105,584,156       72,378,976          71,408,888          (970,088)         ‐1.3% OPERATING EXPENDITURES Legislative 245,441                  186,779                  247,225                  185,509                  267,957                  202,484                  195,351                  7,134                3.5% City Attorney 1,661,225             1,242,278             1,248,380             991,911                  1,621,295             1,244,938             1,190,659             54,279             4.4% City Clerk 604,844                  465,402                  646,581                  506,612                  931,014                  723,142                  553,461                  169,681          23.5% Court Services 1,744,122             1,281,734             1,819,731             1,385,015             2,016,361             1,508,796             1,510,390             (1,594)                ‐0.1% Executive 966,373                  719,511                  1,499,747             1,129,362             1,635,047             1,225,810             1,198,078             27,732             2.3% Hearing Examiner 166,820                  124,448                  171,911                  129,549                  200,440                  150,299                  131,145                  19,154             12.7% Community and Eco  Dvlpmnt Admin ‐                               ‐                              265,269                  201,954                  646,149                  491,924                  485,487                  6,437                1.3% Development Services 4,178,096             3,043,819             3,615,129             2,758,545             3,035,683             2,316,395             2,190,601             125,794          5.4% Economic Development 1,875,749             1,420,765             1,244,175             938,697                  1,383,047             1,045,938             979,958                  65,980             6.3% Planning ‐                               ‐                              1,525,460             1,063,227             1,834,707             1,376,030             1,382,178             (6,148)                ‐0.4% Finance 1,909,652             1,441,387             1,969,936             1,606,583             2,164,890             1,700,830             1,420,711             280,119          16.5% Human Resources 981,306                  765,074                  853,063                  628,205                  918,169                  697,388                  650,356                  47,031             6.7% Police 23,894,898          17,379,069          25,833,756          19,107,511          28,022,582          20,560,543          20,577,677          (17,134)             ‐0.1% Fire 21,763,640          15,983,564          20,375,286          15,520,022          21,922,009          16,389,168          16,288,868          100,299          0.6% Community Services Admin1 1,078,884             833,509                  4,549,381             3,364,401             958,648                  715,019                  958,648                  (243,629)          ‐34.1% Facilities 3,614,850             2,650,413             ‐                              (242)                           ‐                              ‐                              ‐                              ‐                      0.0% Parks 4,892,441             3,650,861             4,820,336             3,655,961             4,584,001             3,448,496             3,146,420             302,076          8.8% Parks Planning & Natural Resources ‐                              ‐                              ‐                              ‐                              545,943                  409,457                  324,354                  85,103             20.8% Recreation 3,304,279             2,437,831             3,329,077             2,535,017             4,028,463             3,020,030             2,809,144             210,886          7.0% Human Services 1,162,553             777,787                  1,194,142             779,704                  1,406,586             929,584                  885,635                  43,949             4.7% Community Resources  & Events 367,627                  242,463                  348,185                  232,059                  375,694                  249,053                  234,491                  14,562             5.8% Library 1,890,886             1,406,094             2,312,128             1,528,243             2,607,263             1,721,320             1,721,320             ‐                      0.0% Museum 136,327                  104,630                  140,801                  107,186                  194,120                  148,371                  143,470                  4,900                3.3% Public Works  Administration 886,867                  702,070                  463,533                  356,916                  518,399                  406,529                  389,451                  17,079             4.2% Street Maintenance 3,212,111             2,272,143             3,794,716             2,923,998             3,385,704             2,510,779             2,519,173             (8,394)                ‐0.3% Technical Services 515,708                  372,357                  478,493                  353,556                  ‐                              ‐                              ‐                              ‐                      0.0% Transportation 4,841,955             3,452,225             5,110,639             3,840,186             5,164,058             3,880,325             3,793,849             86,476             2.2% Debt Service 4,263,739             1,049,799             4,176,822             975,339                  4,494,945             1,303,814             1,303,814             ‐                      0.0% Payment of LTGO Refunding Debt ‐                              ‐                              ‐                              ‐                              6,613,194             6,613,194             6,613,194             ‐                      0.0% Non‐Departmental and Other 5,011,007             3,405,495             5,169,426             2,971,608             4,817,981             3,018,021             2,585,718             432,303          14.3% Total  Operating Expenditures 95,171,399          67,411,506          97,203,328          69,776,635          106,294,348       78,007,680          76,183,602          1,824,078      2.3% Total  Ending Fund Balance 11,816,561$       7,276,982$          11,955,285$       7,047,333$          11,245,093$       6,326,581$          7,180,571$          853,990          13.5% 1Facilities was included in Community Services  Admin  in 2009 Favorable (Unfavorable) 2008 2009 2010 Variance Annual Actual YTD Actual Annual Budget YTD Budget YTD ActualSummary of Sources and Uses Annual Actual YTD Actual   Monthly Financial Report September 2010 Page 1 of 35 Monthly Financial Report September 2010        OVERVIEW  This financial overview reflects the City’s overall financial position for the fiscal year through September 30, 2010.  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 year.  The table on the previous page summarizes the general governmental  fund revenues and expenditures.    Revenues    Taxes   The combined collection of property tax, sales/use tax, utility tax, gambling, admissions, and real estate excise tax  represents 66% of all resources supporting general governmental activities.   The following section provides detail  information on property, sales, utility, and other taxes.    Property Tax  September’s collection is $492k,  making the total year‐to‐date  collection $17.3 million or 55% of  the total budget.  In comparison to  the previous year, the City collected  $1 million or 6% higher.  Compared  to the budget, the City is above  projections by $634k or 4%.  Based  on distribution we have received in  September, we are projecting  property tax collections to meet the  projections at year end.                Sales Tax  September 2010 sales tax receipts  totaled $1.4 million.  Compared to the  same month last year, it is $46k or 3%  less.  Compared to the projected  current month’s budget, it is below  projections by $165k or 10%.  The year‐ to‐date collection is $12.8 million or  69% of the sales tax budget.  This is  $644k less than last year and $999k  below budget.  Based on the year‐to‐ date collection, the City is projecting  sales tax revenues to be $17.1 million  by the end of 2010, which is $1.5  million or 8% under budget.      2009 2010 2010 Actual Budget Actual $ % $ % Jan 9,419$               9,635$               51,304$            41,885$         445% 41,669$        432% Feb 303,513            310,483            438,210            134,696         44% 127,727        41% Mar 647,845            662,723            547,632            (100,213)         ‐15% (115,091)       ‐17% Apr 8,063,214        8,248,386        6,660,829        (1,402,385)   ‐17% (1,587,557)  ‐19% May 6,711,943        6,866,083        8,736,691        2,024,747     30% 1,870,608   27% Jun 113,279            115,881            114,982            1,703               2% (899)                  ‐1% Jul 104,757            107,163            87,952               (16,805)            ‐16% (19,211)          ‐18% Aug 66,589               68,118               149,160            82,571            124% 81,042           119% Sep 250,296            256,044            491,642            241,346         96% 235,598        92% Oct 5,770,027        5,902,536         Nov 8,275,695        8,465,747         Dec 343,945            351,844             YTD  Total 16,270,855$  16,644,516$  17,278,401$  1,007,546$  6% 633,885$     4% Annual Total 30,660,522$  31,364,643$   Property Tax Revenues Year to Date through September 2010 vs. 2009 2010 vs. Budget Month 2009 2010 2010 Actual Budget Actual $ % $ % Jan 1,458,072$     1,459,527$     1,289,364$     (168,709)$   ‐12% (170,163)$   ‐12% Feb 1,863,430        1,834,595        1,728,588        (134,842)     ‐7% (106,007)     ‐6% Mar 1,461,007        1,324,674        1,289,589        (171,418)      ‐12% (35,085)         ‐3% Apr 1,398,021        1,367,908        1,461,123        63,103         5% 93,215         7% May 1,490,778        1,603,693        1,499,335        8,557            1% (104,359)     ‐7% Jun 1,361,808        1,464,336        1,382,049        20,241         1% (82,288)         ‐6% Jul 1,443,891        1,547,213        1,309,429        (134,462)     ‐9% (237,785)      ‐15% Aug 1,551,415        1,662,544        1,470,881        (80,535)         ‐5% (191,663)      ‐12% Sep 1,454,550        1,573,534        1,408,876        (45,674)         ‐3% (164,658)      ‐10% Oct 1,560,217        1,610,574         ‐                         Nov 1,440,143        1,636,255         ‐                         Dec 1,512,506        1,524,146         ‐                         YTD  Total 13,482,971$  13,838,025$  12,839,233$  (643,738)$   ‐5% (998,792)$   ‐7% Annual Total 17,995,836$  18,609,000$   2010 vs. Budget2010 vs. 2009 Month Year  to Date through September Local Retail  Sales  Tax Revenues Page 2 of 35 Monthly Financial Report September 2010        The following table breaks out the City’s base sales tax (excluding Criminal Justice and Annexation Credit) by major business  sectors:  Sales  Tax by Sector 2008 2009 2010 Bgt YTD Act Chg 10/09 10Act vs  Bgt New Construction 3,685,096$     2,234,625$     2,082,429$     1,688,853$     (545,772)$       ‐24% $       (393,576)‐19% Auto Sales 2,771,549        2,350,239        2,530,463        2,255,951        (94,288)             ‐4%           (274,512)‐11% General Retail 4,537,157        4,395,455        4,509,919        4,491,027        95,572              2%              (18,892) 0% Manufacturing 805,376            753,647            716,339            559,580            (194,066)          ‐26%           (156,759)‐22% Wholesale 874,539            713,751            747,430            693,099            (20,652)             ‐3%              (54,331)‐7% Service 2,930,800        2,691,626        2,833,023        2,751,068        59,442              2%              (81,956)‐3% Other 308,960            343,628            418,421            399,655            56,027              16%              (18,766)‐4% Total 15,913,476$  13,482,971$  13,838,025$  12,839,233$  (643,738)         ‐5%(998,792)$       ‐7% Note: Excludes  Annexation Credit and Criminal Justice Sales  Tax revenue.      Utility tax  September utility tax revenues are $1.1  million, which is $14k or 1% higher than  the same month last year and ahead of  the budget by $40k or 4%.  The year‐to‐ date collection of $10.9 million is above  the budget by $184k or 2% but is $83k  or 1% below 2009.  The unfavorable  comparisons in January and February  are primarily due to higher than normal  electrical and natural gas consumptions  during winter months in 2009 that  distorted the budget for these two  months.  At this time, the City is  projecting utility tax revenues to meet  our 2010 budget by year‐end.        The table below breaks out Utility Tax by source, the lower amount generated from Natural Gas is due to warmer  temperatures in the 1st quarter of 2010 than 2009:    Utility Tax by Type 2008 2009 2010 Bgt YTD  Act Chg 10/09 10Act  vs  Bgt Electrical 3,433,195        3,774,422        3,894,972        3,748,337         ‐1%‐4% Natural  Gas 1,433,274        1,744,023        1,405,215        1,385,099         ‐21%‐1% Cell 1,302,918        1,464,120        1,436,980        1,679,973        15% 17% Phone 774,794            770,203            726,053            784,427            2% 8% Cable 671,682            933,829            945,382            1,020,173        9% 8% Transfer  Station 264,743            181,928            173,950            192,341            6% 11% City Utilities 1,873,014        2,159,896        2,178,159        2,134,582        ‐1%‐2% YTD  Total 9,753,620        11,028,421     10,760,711     10,944,931     ‐1% 2% Annual Total 13,240,334     14,581,971     14,228,000      YTD as % of 74% 76% 76%      2009 2010 2010 Actual Budget Actual $ % $ % Jan 1,413,641$     1,379,325$      1,282,930$     (130,711)$   ‐9% (96,395)$    ‐7% Feb 1,485,870        1,449,801         1,354,933        (130,936)      ‐9% (94,868)       ‐7% Mar 1,251,275        1,220,901         1,295,732        44,457         4% 74,831        6% Apr 1,204,619        1,175,377         1,260,110        55,491         5% 84,733        7% May 1,322,947        1,290,833         1,231,700        (91,247)         ‐7% (59,133)       ‐5% Jun 1,070,303        1,044,322         1,165,188        94,885         9% 120,866     12% Jul 1,010,609        986,077              1,140,413        129,803      13% 154,335     16% Aug 1,201,122        1,171,965         1,131,693        (69,429)         ‐6% (40,272)       ‐3% Sep 1,068,035        1,042,109         1,082,231        14,197         1% 40,123        4% Oct 1,079,380        1,053,179          Nov 1,090,897        1,064,416          Dec 1,383,272        1,349,694          YTD  Total 11,028,421$  10,760,711$   10,944,931$  (83,490)$      ‐1% 184,220$  2% Annual Total 14,581,971$  14,228,000$    2010 vs. Budget2010 vs. 2009 Year  to Date through September Utility Tax Revenues Month Page 3 of 35 Monthly Financial Report September 2010        Other Taxes     Real Estate Excise Tax  The City collected $123k in Real Estate  Excise Tax revenues (REET) in September.   This is $83k or 40% below current  month’s budget and $85k or 41% behind  the same month last year.  Year‐to‐date  collection of $1.7 million is $190k or 10%  behind the budget and is also $205k or  11% below 2009.    Almost all REET in recent months are  generated from residential property  transactions.  The activities appear to be  smaller in amount but steady in volume.   We hope this trend will continue and not  stop once the federal stimulus incentive  expires.       Gambling Tax  September’s Gambling Tax  collections total $105k.  Year‐to‐ date total of $1.2 million is $502k  or 30% below the year before; and  $390k or 25% below budget.      The lower tax collection is due to  cross‐the‐board reduction in  gambling activities.  Pull tabs  overall reduced by 33%, partially  due to the change in business at  Cascade Lanes; and card‐rooms are  seeing 34% lower in activities.    Because of these changes, the City  is anticipating around $498k less in  gambling tax revenue collection  than budgeted by the end of the year.    Franchise Fees  Franchise Fees are due quarterly  and the year‐to‐date revenue  collections are $888k.  This is  $153k or 17% above the projected  year‐to‐date budget and $109k or  14% higher than 2009.  2009’s May  collection should have been  recorded in April.  The City is  projecting franchise fees to meet  the 2010 budget.        2009 2010 2010 Actual Budget Actual $ % $ % Jan 231,334$      229,560$      71,303$         (160,031)$   ‐69% (158,257)$   ‐69% Feb 69,290            68,760            107,242         37,952         55% 38,482         56% Mar 183,177         181,800         309,164         125,987      69% 127,364      70% Apr 141,038         139,944         281,746         140,708      100% 141,802      101% May 308,077         305,736         216,814         (91,262)         ‐30% (88,922)         ‐29% Jun 211,295         209,688         191,741         (19,554)         ‐9% (17,947)         ‐9% Jul 201,960         200,400         149,706         (52,253)         ‐26% (50,694)         ‐25% Aug 310,599         308,232         209,369         (101,230)      ‐33% (98,863)         ‐32% Sep 208,046         206,472         123,054         (84,992)         ‐41% (83,418)         ‐40% Oct 209,975         208,368          Nov 222,052         220,344          Dec 121,614         120,696          YTD Total 1,864,816$  1,850,592$  1,660,140$  (204,676)$   ‐11% (190,452)$   ‐10% Annual Total 2,418,456$  2,400,000$   Real Estate  Excise  Tax Revenues Year to Date through September Month 2010 vs. Budget2010 vs. 2009 2009 2010 2010 Actual Budget Actual $ % $ % Jan 7,691$            186,179$      135,608$      127,917$   1663% (50,571)$      ‐27% Feb 391,054         186,179         137,736         (253,317)      ‐65% (48,443)         ‐26% Mar 171,097         159,776         63,054            (108,044)      ‐63% (96,722)         ‐61% Apr 177,856         166,087         196,085         18,229         10% 29,998         18% May 178,840         167,006         133,979         (44,861)         ‐25% (33,027)         ‐20% Jun 186,920         174,551         142,790         (44,130)         ‐24% (31,762)         ‐18% Jul 182,851         170,752         125,614         (57,237)         ‐31% (45,138)         ‐26% Aug 210,237         196,325         138,563         (71,673)         ‐34% (57,762)         ‐29% Sep 173,745         162,248         105,323         (68,423)        ‐39% (56,926)        ‐35% Oct 176,490         164,811         ‐                      Nov 146,960         137,236         ‐                      Dec 137,979         128,849         ‐                      YTD Total 1,680,291$  1,569,104$  1,178,752$  (501,540)$  ‐30% (390,353)$  ‐25% Annual Total 2,141,720$  2,000,000$   Gambling Tax Revenue Month Year  to Date through September 2010 vs. 2009 2010 vs. Budget 2009 2010 2010 Actual Budget Actual $ % $ % Jan 259,792$      255,537$      45,703$         (214,089)$   ‐82% (209,834)$   ‐82% Feb 200                    102                    274,776         274,576      137288% 274,674      269037% Mar ‐                      ‐                     ‐                      Apr ‐                     102,746         274,268         274,268      100% 171,521      167% May 258,593         132,005         ‐                     (258,593)     (132,005)      Jun ‐                     ‐                     ‐                      Jul 260,647         244,359         286,523         25,876         10% 42,164         17% Aug ‐                     ‐                     6,691               6,691            100% 6,691            100% Sep ‐                     24,721            ‐                      Oct 259,798         258,846         ‐                      Nov ‐                     ‐                     ‐                      Dec ‐                     21,683            ‐                      YTD Total 779,233$      759,470$      887,960$      108,727$   14% 153,210$   17% Annual Total 1,039,031$  1,040,000$   Franchise  Fees Revenue Year  to Date through September Month 2010 vs. 2009 2010 vs. Budget Page 4 of 35 Monthly Financial Report September 2010        Admission Tax   Admission Tax returns are due  quarterly in January, April, July,  and October each year.  July 2010  collections represent activities  conducted during the 2nd quarter  of 2010.      The report shows an increase of  $29k or 15% from the year before  and $26k or 13% more than  anticipated.       Licenses and Permits  These revenue sources reflect the collection of business licenses; building permits; and other licenses, fees, and permits.   Building Permit Fees and General Business Licenses constitute 82% of the revenue in this category.  As of the end of  September, we have collected 74% of the projected revenue from licenses and permits.  Licenses and Permits totaled $1.8  million by the end of September, which is $3k more than the budget.  The following sections provide detail information for  Building Permits and Business Licenses revenues.    Building Permits and Fees revenues  totaled $107k in September.  The revenue  swing between the high in January and  the low in February is primarily  attributable to the rush of getting permits  completed prior to the new school impact  fees taking effect.  The year‐to‐date  development fees revenue of $1.1 million  is $52k or 4% less than the budget but is  $30k or 3% higher than 2009.  The City is  projecting building permits and fees to be  under the 2010 budget by $70k.              Business Licenses totaled $324k since the start of  the year, which is 2% above last year but 7%  below budget.  The month by month comparison  is not representative due to the payment timing  shift of employers.  The General Fund portion of  the Business Licenses revenue is under the  budget by $23k but $6k above last year.      2009 2010 2010 Actual Budget Actual $ % $ % Jan 57,167$         58,965$         74,777$         17,610$      31% 15,811$      27% Feb ‐                     ‐                     459                    459                 100% 459                 100% Apr 61,163            63,415            66,119            4,956            8% 2,704            4% Jul 70,690            69,911            76,024            5,334            8% 6,114            9% Aug ‐                     ‐                     485                    485                 100% 485                 100% Oct 70,729            67,414            ‐                      Nov 520                    295                    ‐                      YTD Total 189,020$      192,291$      217,864$      28,844$      15% 25,573$      13% Annual Total 260,269$      260,000$       Year  to Da te through September Month 2010 vs. 2009 2010 vs. Budget Admission Tax Revenue 2009 2010 2010 Actual Budget Actual $ % $ % Jan 106,633$      114,591$      285,826$      179,192$   168% 171,234$  149% Feb 124,555         133,851         46,586            (77,969)         ‐63% (87,265)       ‐65% Mar 179,330         192,714         82,637            (96,693)         ‐54% (110,076)    ‐57% Apr 114,694         123,254         122,217         7,522            7% (1,037)          ‐1% May 125,344         134,698         102,511         (22,833)         ‐18% (32,187)       ‐24% Jun 131,705         141,534         135,295         3,591            3% (6,238)          ‐4% Jul 106,810         114,781         137,367         30,557         29% 22,585        20% Aug 119,439         128,352         121,011         1,573            1% (7,341)          ‐6% Sep 101,087         108,631         106,602         5,515            5% (2,029)          ‐2% Oct 131,899         141,742         ‐                      Nov 82,516            88,674            ‐                      Dec 169,581         182,237         ‐                      YTD  Total 1,109,598$  1,192,406$  1,140,052$  30,454$      3% (52,354)$    ‐4% Annual Total 1,493,593$  1,605,059$   Building Permits and Fees Year  to Date through September 2010 vs. Budget2010 vs. 2009 Month 2009 2010 2010 Actual Budget Actual $ % $ % Jan 81,835$     89,289$     77,955$     (3,880)$   ‐5% (11,334)$   ‐13% Feb 30,180        32,929        33,440        3,260      11% 511              2% Mar 6,337           6,914           5,687           (650)          ‐10% (1,228)         ‐18% Apr 73,055        79,709        77,964        4,908      7% (1,746)         ‐2% May 14,185        15,477        21,558        7,373      52% 6,081         39% Jun 9,352           10,204        4,709           (4,643)      ‐50% (5,495)         ‐54% Jul 80,579        87,918        83,201        2,622      3% (4,717)         ‐5% Aug 20,280        22,127        14,782        (5,498)      ‐27% (7,345)         ‐33% Sep 1,746           1,905           4,475           2,729      156% 2,570         135% Oct 84,002        91,653        ‐                  Nov 18,937        20,662        ‐                  Dec 3,922           4,279           ‐                  YTD Total 317,551$  346,473$  323,771$  6,220$   2% (22,702)$   ‐7% Annual Total 424,413$  463,067$   Business Licenses Month Year to Date through September 2010 vs. Budget2010 vs. 2009 Page 5 of 35 Monthly Financial Report September 2010        Intergovernmental  These revenue sources include  federal (direct and indirect)  grants, state grants, state  shared revenues, local grants,  and entitlements.  State shared  revenues and Fire Districts’ 25  and 40 contracts compose 83%  of the total revenues in this  category.   The year‐to‐date  total Intergovernmental  revenue is $7 million or 60% of  the budget.  All grant revenues also have corresponding expenditures which have been added to the City’s budget through  the 2010 carry forward and 2nd Quarter budget adjustment.     State Shared Revenue collections  totaled $3.1 million since the start of  2010.  Compared to the projected  budget, State Shared Revenues are  above by $72k or 2%.  Compared to  the prior year, the City is collecting  $79k more or up by 3%.  The actual  collection that lags budget is  primarily due to the reduced criminal  justice sales tax (King County  countywide sales tax decrease).   Based on the collections so far, the  City is projecting State Shared  Revenues to meet the 2010 budget.      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.  Culture, recreation, interfund/interdepartmental‐sales and services  constitute 76% of the total revenue in this category.  The year‐to‐date total charges for services are $4.8 million or 75% of  the budget.  This is 2% below budget projections.  The following sections provide detail information for Plan Review with  Inspection Fees, Recreation, and Interfund Services.    Plan Review and Inspection fees are $648k since  the start of the year.  Compared to the budget,  the City is collecting $93k or 15% more than  anticipated revenue.   Compared to the prior  year, the City is collecting $209k or 48% more.   The large increase in July is due to a payment  related to an environmental impact statement.   The City is projecting plan review and inspection  fees to exceed the 2010 budget.    Intergovernmental 2008 2009 2010 Bgt YTD  Act Chg 10/09 10Act  vs  Bgt Fire  District #25 775,262            681,675            810,735            810,735            19% 0% Fire  District #40 1,720,000        2,369,298        1,949,728        1,949,728         ‐18% 0% State  Shared Revenue 2,722,525        2,979,753        2,986,737        3,058,779        3% 2% Federal Grants 507,044            301,153            429,021            429,021            42% 0% State  Grants 17,996               166,530            178,923            178,923            7% 0% Other  Grants 155,749            693,583            176,290            176,290             ‐75% 0% ARRA Grants ‐                         ‐                        430,913            430,913            100% 0% Total  Rev YTD 5,898,576        7,191,992        6,962,345        7,034,387        ‐2% 1% Total  Rev Annual 10,503,905     11,340,480     11,804,803      YTD  % 56% 63% 59% 60% Note:  Includes CJ Sales  Tax. 2009 2010 2010 Actual Budget Actual $ % $ % Crim Just Sales  Tax 1,235,194$  1,304,537$  1,210,827$  (24,367)$   ‐2% (93,710)$   ‐7% Judicial Contribution 23,918            9,628               22,868            (1,050)$      ‐4% 13,240      138% Crim Just ‐ Pop 13,209            ‐                     14,038            829              6% 14,038      100% Crim Just ‐ Spec Prog 50,510            49,090            53,236            2,726         5% 4,147         8% State  DUI 11,244            6,111               11,787            543              5% 5,676         93% Liquor Profits 447,317         472,347         514,215         66,898      15% 41,868      9% Liquor Excise  Tax 298,300         305,224         313,158         14,859      5% 7,934         3% Fuel  Tax 900,061         839,800         918,650         18,589      2% 78,850      9% YTD  Total 2,979,753$  2,986,737$  3,058,779$  79,026$   3% 72,042$   2% Annual Total 3,986,791$  3,988,931$   State  Shared Revenues 2010 vs. 2009 Revenue Year  to Date through September 2010 vs. Budget 2009 2010 2010 Actual Budget Actual $ % $ % Jan 35,851$     46,164$     98,294$     62,443$     174% 52,130$  113% Feb 45,883        59,082        41,012        (4,871)          ‐11% (18,070)    ‐31% Mar 86,425        111,287     64,399        (22,026)       ‐25% (46,888)    ‐42% Apr 27,659        35,615        45,065        17,406        63% 9,449        27% May 58,715        75,606        103,250     44,534        76% 27,644     37% Jun 43,085        55,479        60,642        17,557        41% 5,163        9% Jul 61,541        79,245        162,517     100,977     164% 83,273     105% Aug 43,348        55,817        38,649        (4,698)          ‐11% (17,168)    ‐31% Sep 36,509        47,012        34,245        (2,264)          ‐6% (12,767)    ‐27% Oct 67,095        86,397        ‐                  Nov 59,883        77,110        ‐                  Dec 109,397     140,867     ‐                  YTD  Total 439,015$  565,308$  648,073$  209,058$  48% 82,765$  15% Annual Total 675,391$  869,683$   Month 2010 vs. 2009 2010 vs. Budget Year  to Date through September Plan Review / Inspection Page 6 of 35 Monthly Financial Report September 2010        Recreation revenues totaled $1.2 million  since the start of the year.  Compared to  the projected monthly budget, the City  collected $7k or 6% less.  Compared to the  same month the prior year, the City  collected $11k or 9% less.  Based on the  current month’s collection, the City is  projecting Recreation revenues to be  under the budget projection for 2010 by  $155k.                    The year‐to‐date collections for Interfund  Service revenues are $2.4 million.   Compared to the projected budget, the  revenues are below by $77k or down by 3%.   Compared to the prior year, the revenues  are over by $5k.  Interfund Services is  projected to be slightly under the budget  projection for 2010.                    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 $2.5 million.   This is $258k or 9% lower than a year  ago and $93k or 4% under budget.  This  difference also includes $98k higher  than budgeted Seizure Funds received  this year.  The use of Seizure Funds is  restricted to drug enforcement only and  not available for general operating  purposes.  Backing out this amount, we  are currently $191k or 7% below budget  in Fines and Penalties and we expect to  be $200k below budget at the end of the year.  The projected shortfall is primarily due to substantial declines in the photo  2009 2010 2010 Actual Budget Actual $ % $ % Jan 65,409$         63,034$         62,673$         (2,736)$         ‐4% (361)$             ‐1% Feb 72,988            70,337            64,915            (8,072)            ‐11% (5,422)            ‐8% Mar 81,034            78,092            99,100            18,065         22% 21,008         27% Apr 141,783         136,635         152,452         10,669         8% 15,818         12% May 145,050         139,783         83,760            (61,290)         ‐42% (56,023)         ‐40% Jun 154,237         148,636         193,082         38,844         25% 44,445         30% Jul 429,059         413,478         280,956         (148,103)      ‐35% (132,523)      ‐32% Aug 203,222         195,842         181,356         (21,866)         ‐11% (14,486)         ‐7% Sep 123,439         118,956         111,952         (11,486)         ‐9% (7,004)            ‐6% Oct 79,452            76,566             ‐                      Nov 61,971            59,720             ‐                      Dec 73,842            71,161             ‐                      YTD  Total 1,416,222$  1,364,793$  1,230,246$  (185,976)$   ‐13% (134,547)$   ‐10% Annual Total 1,631,486$  1,572,240$   Recreation Year  to Date through September 2010 vs. 2009 Month 2010 vs. Budget 2009 2010 2010 Actual Budget Actual $ % $ % Jan 253,147$      261,774$      242,658$      (10,489)$   ‐4% (19,116)$   ‐7% Feb 243,496         251,795         273,674         30,178      12% 21,880      9% Mar 286,921         296,700         249,758         (37,163)      ‐13% (46,942)      ‐16% Apr 280,094         289,640         348,019         67,925      24% 58,379      20% May 282,056         291,668         269,154         (12,902)      ‐5% (22,515)      ‐8% Jun 270,778         280,006         275,850         5,072         2% (4,156)         ‐1% Jul 263,897         272,891         263,285         (612)            0% (9,606)         ‐4% Aug 258,386         267,191         248,584         (9,801)         ‐4% (18,607)      ‐7% Sep 265,902         274,964         238,713         (27,189)      ‐10% (36,251)      ‐13% Oct 266,313         275,389          ‐                      Nov 281,154         290,736          ‐                      Dec 273,599         282,923          ‐                      YTD Total 2,404,679$  2,486,629$  2,409,695$  5,017$      0% (76,934)$   ‐3% Annual Total 3,225,745$  3,335,677$   Interfund Services Year  to Date through September 2010 vs. 2009 2010 vs. Budget Month 2009 2010 2010 Actual Budget Actual $ % $ % Jan 280,849$      260,504$      239,080$      (41,769)$      ‐15% (21,424)$      ‐8% Feb 285,126         273,615         228,332         (56,794)         ‐20% (45,283)         ‐17% Mar 370,244         346,368         279,311         (90,933)         ‐25% (67,057)         ‐19% Apr 331,546         308,110         294,612         (36,934)         ‐11% (13,498)         ‐4% May 310,888         288,772         276,543         (34,345)         ‐11% (12,229)         ‐4% Jun 330,829         308,278         373,623         42,794         13% 65,345         21% Jul 321,486         320,479         256,225         (65,261)         ‐20% (64,254)         ‐20% Aug 256,668         236,769         319,267         62,598         24% 82,497         35% Sep 269,199         248,930         231,632         (37,567)         ‐14% (17,298)         ‐7% Oct 318,272         297,259          ‐                      Nov 368,928         345,541          ‐                      Dec 372,972         342,568          ‐                      YTD Total 2,756,835$  2,591,825$  2,498,625$  (258,210)$   ‐9% (93,199)$      ‐4% Annual Total 3,817,008$  3,577,193$   2010 vs. Budget2010 vs. 2009 Year to Date through September Fines  and Penalties by Month Month Page 7 of 35 Monthly Financial Report September 2010        enforcement fines, which we expect to continue.  The decline is due to driver behavior changes in the areas with photo  enforcement programs and is consistent with the experience of other jurisdictions.  These factors contributed to the  reduction in photo enforcement revenue by 15% in August and 42% in September when compared with the same periods in  2009.    Year  to Date through September 2009 2010 2010 Actual Budget Actual $ % $ % Civil Penalties 12,190$         10,439$         11,547$         (643)$             ‐5% 1,108$      11% Civil Infraction Penalties 575,999         522,899         589,342         13,343         2% 66,443      13% Civil Parking Infraction Penalties 119,889         102,685         105,746         (14,143)         ‐12% 3,061         3% Photo Enforcement Program 1,733,511     1,647,038     1,398,367     (335,144)      ‐19% (248,670)   ‐15% Criminal Traffic  Misdemeanor Fines 74,181            59,252            68,361            (5,819)            ‐8% 9,109         15% Criminal Non‐Traffic Fines 34,481            32,093            26,886            (7,595)            ‐22% (5,208)         ‐16% Criminal Costs 76,937            66,028            72,983            (3,954)            ‐5% 6,955         11% Seizure  Funds  ‐ Federal/State/Local 88,550            115,910         214,093         125,542      142% 98,183      85% Non‐Court Fines, Forfeitures  and Penalties 41,097            35,481            11,301            (29,796)         ‐73% (24,180)      ‐68% YTD  Total 2,756,835$  2,591,825$  2,498,625$  (258,210)$   ‐9% (93,199)$   ‐4% Annual Total 3,817,008$  3,577,193$   2010 vs. 2009 Revenue 2010 vs. Budget Fines  and Penalties by Type       Included in the Fines and Penalties revenue budget  is $2.3 million from the Photo Enforcement  program.  The budget was based on the prior year’s  revenue.  The year‐to‐date collections from this  program equates to $1.4 million.  The associated  costs includes the equipment provided by American  Traffic Solutions Inc (ATS), we are also dedicating 2  FTEs in the Court Division to process the increased  caseload and 1.1 FTEs in the Police Department for  support services.  These staff’s time along with a  90% pro tem budget and interpreter costs amounts  to $362k for personnel costs.  The total costs for the  program equates to $842k which is represented in  the table.            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.  Interest and  other earnings along with rents, leases, and  concessions constitute 81% of the total  revenue in this category.  The year‐to‐date  total miscellaneous is $1.1 million.   Compared to the projected year‐to‐date  budget, the revenues are under by $5k.        Favorable Budget Actual Budget Actual (Unfavorable) 1 Jan 173,461$      187,281$      70,097$        71,970$      115,311$         Feb 166,708         135,565         69,919           72,434         63,131               Mar 245,529         172,250         69,697           71,970         100,280            Apr 209,106         162,520         70,260           50,102         112,418            May 192,106         156,204         70,181           67,891         88,313               Jun 223,152         217,862         69,786           67,880         149,982            Jul 143,538         146,429         69,991           68,261         78,167               Aug 143,576         128,118         69,525           53,540         74,577               Sep 149,862         92,140            69,700           67,555         24,585               Oct 188,205          ‐                     69,347            ‐                  ‐                        Nov 240,433         ‐                     70,269           ‐                  ‐                        Dec 174,325         ‐                     73,194           ‐                  ‐                        YTD  Total 1,647,038$  1,398,367$  629,154$     591,603$   806,764$         Annual Total 2,250,000$  841,964$     1,408,036$    1Actuals  of Revenues  and Expenses Revenues Expenses Photo Enforcement Program Year  to Date through September Month 2009 2010 2010 Actual Budget Actual $ % $ % Jan 143,245$      127,631$      170,998$      27,753$      19% 43,367$   34% Feb 192,680         181,886         86,124            (106,555)     ‐55% (95,762)      ‐53% Mar 59,923            65,165            115,122         55,199         92% 49,957      77% Apr 100,349         93,113            99,376            (974)                ‐1% 6,263         7% May 156,161         139,519         101,909         (54,252)        ‐35% (37,610)      ‐27% Jun 100,207         98,090            148,339         48,132         48% 50,249      51% Jul 219,671         188,995         158,134         (61,537)        ‐28% (30,861)      ‐16% Aug 80,681            79,488            93,081            12,399         15% 13,593      17% Sep 131,358         115,050         110,810         (20,548)        ‐16% (4,240)         ‐4% Oct 76,125            69,672             ‐                      Nov 73,002            66,318            ‐                      Dec 196,289         153,054         ‐                      YTD  Total 1,184,275$  1,088,937$  1,083,891$  (100,384)$ ‐8% (5,045)$     0% Annual Total 1,529,692$  1,377,980$   Year  to Date through September Month 2010 vs. Budget2010 vs. 2009 Miscellaneous  Revenues  by Month Page 8 of 35 Monthly Financial Report September 2010        2009 2010 2010 Actual Budget Actual $ % $ % Interests  and Other Earnings 444,212$      360,389$      256,261$      (187,951)$   ‐42% (104,128)$   ‐29% Rents, Leases, and Concessions 572,197         608,337         624,556         52,359         9% 16,219         3% Contributions/Donations from  Private Sources 105,770         78,691            129,101         23,331         22% 50,410         64% Other 62,096            41,519            73,973            11,877         19% 32,454         78% YTD  Total 1,184,275$  1,088,937$  1,083,891$  (100,384)$  ‐8% (5,045)$        0% Annual  Total 1,529,692$  1,377,980$   2010 vs. Budget Miscellaneous  Revenues  by Type Year  to Date through September Revenue 2010 vs. 2009         EXPENSES  Overall the City has expended 72% of its budgeted general governmental expenditures at the end of September.  This is  2.5% or $2 million below year‐to‐date budgeted expenditures.  While some of these savings would be realized at the end of  the year, others are due to the timing of the payments.  Below are the explanations for some of the large variances on the  expenditures.  We do expect some expenditure savings at the end of the year, but it will be narrower than the 2.5% we  currently have.     The Finance Department appears to be under budget by $280k.  This is due to the $200,000 banking service fees in the  carry forward budget amendment that will not be paid until year‐end.  The department had a couple of temporary  vacancies in 2010 which also helped the year‐to‐day status.  These positions are now filled and we expect the banking  service fees to be substantially higher than we have budgeted for, therefore we do not expect savings in Finance at the end  of the year.    The City Clerk division is under budget by $170k because the majority of the election costs will not be paid until October  and November.  The City is expecting at total of $127k in election costs, which will be $87k under the projected amount of  $214k.    Community Services is under budget in total by $571k due to expending less in temporary/intermittent/seasonal help (for  Parks, Recreation, and Museum) and supplies.       Page 9 of 35 Monthly Financial Report September 2010        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 fund are the capital revenues and expenditures.      Airport Golf  Course Solid Waste  Utility Water Utility Wastewater  Utility Surface  Water  Utility Bond/Rate  Stabilization  Funds REVENUES: Licenses  and permits ‐                  ‐             ‐              ‐               41,002         31,950       ‐               Grants 61,220           ‐             144              2,699           ‐               500,238     ‐               Charges  for services 37,592           1,524,871  11,216,673  7,515,350    12,831,357  3,722,121  ‐               Interdepartmental services ‐                 ‐             1,969           178,485       123,990       399,954     ‐               Rents, leases, and misc fees 1,299,378      308,937     60,000         74,842         ‐               ‐             ‐               Interest and other misc 11,470           13,151       112,931       324,471       443,760       179,171     141              TOTAL REVENUES 1,409,660      1,846,959  11,391,717  8,095,847    13,440,109  4,833,434  141              EXPENSES: Utility billing ‐                 ‐             103,784       89,269         77,960         121,784     ‐               Utility systems ‐                 ‐             9,927,034    1,910,428    1,696,248    1,565,610  ‐               Utility maintenance ‐                 ‐             205,741       3,319,659    9,220,279    1,248,974  ‐               Transportation 790,707         ‐             ‐              ‐               ‐               ‐             ‐               Golf ‐                 1,315,063  ‐              ‐               ‐               ‐             ‐               TOTAL EXPENSES 790,707         1,315,063  10,236,559  5,319,356    10,994,487  2,936,368  ‐               AMOUNT AVAILABLE FOR DEBT SERVICE 618,953         531,896     1,155,158    2,776,491    2,445,622    1,897,066  141              DEBT SERVICE: Principal ‐                 17,244       ‐              1,246,675    815,776       151,840     ‐               Interest and other debt service costs ‐                 57,617       ‐              480,938       250,164       194,229     ‐               TOTAL DEBT SERVICE ‐                 74,861       ‐              1,727,613    1,065,940    346,069     ‐               CAPITAL PROJECTS 256,298         165,652     ‐              1,578,362    3,041,604    1,432,708  ‐               TRANSFERS IN/(OUT)‐                 ‐             ‐              ‐               ‐               ‐             ‐               CHANGE  IN FUND BALANCE 362,655         291,383     1,155,158    (529,484)      (1,661,922)   118,289     141              BEGINNING FUND BALANCE, January 1, 2010 1,049,083      1,085,801  326,034 7,157,108    2,775,538    3,982,842  15,605         ENDING FUND BALANCE, September 30, 2010 1,411,738      1,377,184  1,481,192    6,627,624    1,113,616    4,101,131  15,746           Page 10 of 35 Monthly Financial Report September 2010        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: Grants ‐            986              ‐              ‐                       ‐               ‐                ‐             Charges  for services Equipment rental  m&o 1,605,230  1,471,885    ‐              ‐                       ‐               ‐                ‐             Telecommunications ‐            214,362       ‐              ‐                       ‐               ‐                ‐             Print and mail ‐            80,534         ‐             253,134                ‐               ‐                ‐             Communications ‐             ‐               ‐             405,030                ‐               ‐                ‐             Facilities ‐             ‐              3,132,169    ‐                       ‐               ‐                ‐             Data  cards  and cell  phones ‐            84,350         ‐              ‐                       ‐               ‐                ‐             IT service contracts ‐            188,110      ‐             ‐                      ‐              ‐                ‐             Interest and other misc 52,608       16,645        2,007          821                      61,024         54,399         28,734        Internal service fund misc: Vehicle/equipment capital  recovery 1,080,854  747,590      ‐             ‐                      ‐              ‐                ‐             Insurance premiums ‐            ‐              ‐             ‐                      1,656,691    ‐                ‐             Worker's  compensation  / unemployment ‐            ‐              ‐             ‐                      1,054,830    ‐                ‐             Benefit premiums ‐            ‐              ‐             ‐                      ‐              8,327,522    1,307,757   Other misc 336            ‐              2,297          ‐                      3,611           357,698       ‐             Disposal  of capital  assets ‐            ‐              ‐             ‐                      ‐              ‐                ‐             Insurance recoveries ‐            ‐              ‐             ‐                      102,593       105,511       32,458        TOTAL REVENUES 2,739,028  2,804,462   3,136,473   658,985               2,878,749    8,845,130    1,368,949   EXPENSES: Communications 356,695                Equipment rental 1,619,770   Facilities 2,904,812    Healthcare 6,707,767     Information technology 2,313,256    Print and mail ‐              310,760                Retiree  healthcare 809,920      Risk management Risk management 1,087,718     Unemployement 327,664        Worker's  compensation 900,947        TOTAL EXPENSES 1,619,770  2,313,256   2,904,812   667,455               2,316,329    6,707,767    809,920      AMOUNT AVAILABLE FOR CAPITAL 1,119,258  491,206      231,661      (8,470)                 562,420       2,137,363    559,029      CAPITAL PROJECTS 640,005     295,315      25,000        29,408                 ‐              ‐                ‐             TRANSFERS IN ‐            ‐              ‐             ‐                      ‐              ‐                ‐             TRANSFERS (OUT)‐            ‐              ‐             ‐                      ‐              ‐                ‐             CHANGE  IN FUND BALANCE 479,253     195,891      206,661      (37,878)               562,420       2,137,363    559,029      BEGINNING FUND BALANCE, January 1, 2010 4,593,399  1,647,931   91,175        111,818               6,039,509    4,792,452    2,820,473   ENDING FUND BALANCE, September 30, 2010 5,072,652  1,843,822   297,836      73,940                 6,601,929    6,929,815    3,379,502   Page 11 of 35 Monthly Financial Report September 2010        THE SCORE    The South Correctional Entity (SCORE) is a public development authority (PDA) that was formed to build and operate a new  822‐bed misdemeanor jail in South King County.  SCORE is made up of cities located in South King County and they are  Auburn, Burien, Des Moines, Federal Way, Renton, SeaTac, and Tukwila.  The City of Renton is the principle of the PDA as  well as acting as the treasurer and fiscal agent for SCORE during the planning and development phase. The design and  permit work, construction bid opening, and bond sell has been completed.    The current estimated total development and construction costs for the project is around $95 million, including capitalized  interest and startup costs.  The bonding is $87 million with the remaining $8 million to be financed by member  contributions.  The City of Renton is obligated for 36% of the bonds issued.       The table below lists the year to date financing sources and uses of the SCORE:    SCORE REVENUES: Interlocal city contribution Auburn ‐                  Burien 4,000              Des  Moines ‐                  Federal  Way ‐                  Renton ‐                  Seatac 3,000              Tukwila ‐                  Interest and other misc 246,072          Bond proceeds ‐                  Tax Credit  (BABs) 837,545          TOTAL REVENUES 1,090,616       EXPENSES: Salaries  and wages 66,702            Benefits 48,097            Supplies 16,288            Professional services 1,331,183       Intergovernmental 767,810          Construction 35,938,799     TOTAL EXPENSES 38,168,880     AMOUNT AVAILABLE FOR DEBT SERVICE (37,078,263)    DEBT SERVICE: Principal ‐                  Interest and other debt service costs 3,439,680       TOTAL DEBT SERVICE 3,439,680       CHANGE IN FUND BALANCE (40,517,943)    BEGINNING FUND BALANCE, January 1, 2010 80,644,637     ENDING FUND BALANCE, September 30, 2010 40,126,694     Page 12 of 35 Monthly Financial Report September 2010        FUND BALANCE  Page 14 shows the ending fund balance as of September 2010.  The City’s fund balance is a combination of current  deficit/surplus of funds which have accrued from unexpended operating budgets and unanticipated excess revenues and  from balances accumulated from prior years.      The prior year’s balances (or beginning balance) include funds identified as being reserved for specific purposes or required  to meet the current year’s appropriations. These balances also provide financial stability to the City’s operation during  uncertain times and provide a layer of security to bondholders.      At the end of September, the City has $7.3 million reported in combined general governmental fund balance of the current  year’s operating budget, which is approximately 7% of budgeted operating expenditures.  This is a decrease of $4.6 million  from the beginning balance of January 1, 2010.  September’s ending fund balance is over the anticipated General  Governmental Fund Balance of $6.3 million by $1 million.  Although the ending fund balance is above projections, it is  consistent with the prior years’ trends since the City receipted the first half of 2010 property taxes in April and May.  We  expect the fund balance to decrease but be in line with the projected fund balance after May and continue to decrease until  we receive the second half of 2010 property taxes in October and November.    CONTACT INFORMATION  This report is prepared by the Finance Division of the FIT 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 iwang@rentonwa.gov.  Page 13 of 35 Monthly Financial Report September 2010        City  of Renton All Funds ‐ Revenue, Expenditures and Fund Balances Cash  Basis through September 30, 2010 Funds Balance  01/01/2010 Budgeted  Revenue Revenue  09/30/10 Total Funds  Available Budgeted  Expenditure Expenditure  09/30/10 Ending Balance GENERAL GOVERNMENT FUNDS:11,955,285       105,584,156   71,408,887     83,364,172         106,294,348       76,025,654         7,338,518         000 General 8,535,013         74,693,168     49,555,846     58,090,859         72,750,777         52,247,359         5,843,500         001 Community Services 958,009            9,557,924       6,721,878       7,679,887           10,492,749         7,315,110           364,777            003 Street 1,391,648         7,456,240       4,981,121       6,372,769           8,549,762           6,313,022           59,747              004 Community Dev Block Grant (6,528)               532,635          80,423            73,895                532,227              332,974              (259,079)           005 Museum 64,705              192,621          96,786            161,491              194,120              143,470              18,021              006 Library 706,011            1,888,252       1,016,521       1,722,532           2,607,263           1,721,320           1,212                009 Farmers  Market 60,571              44,280            46,169            106,740              34,311                33,200                73,540              010 Fire Memorial 936                   ‐                     315                 1,251                  ‐                          ‐                          1,251                011 Fire Health & Wellness 4,303                25,000            17,920            22,223                25,000                2,191                  20,032              031 Pa rk  Memorial 175,066             ‐                     1,613              176,679               ‐                           ‐                          176,679            201 Ltd  GO Bonds  Gen Govt Debt 1,448                2,033,177       584,262          585,710              1,984,625           318,588              267,122            215 Gen Govt Misc Debt Service 64,103              9,160,859       8,306,033       8,370,136           9,123,514           7,598,420           771,716            SPECIAL REVENUE FUNDS: 102 Arterial  Street 200,686            620,000          436,589          637,275              620,000              ‐                          637,275            108 Leased  City Properties 837,613            1,669,586       843,192          1,680,805           1,511,561           1,285,008           395,797            110 Hotel Motel 247,828            245,000          201,930          449,758              310,000              219,116              230,642            118 Reserve for Paths  & Trails 3,264                ‐                     33                   3,297                  ‐                          ‐                          3,297                125 1% For Art 143,796            35,000            1,306              145,102              50,000                8,611                  136,491            127 Cable  Communication 89,391              85,000            38,909            128,300              85,674                41,470                86,830              135 Springbrook Wetlands Bank 459,528            ‐                     4,377              463,905              ‐                          ‐                          463,905            DEBT SERVICE FUNDS: 219 1989 Unlimited GO Bonds 79,340              ‐                     ‐                     79,340                79,340                79,340                ‐                        CAPITAL PROJECT FUNDS (CIP): 303 Community Dev Mitigation 1,066,593         60,000            266,217          1,332,810           ‐                          ‐                          1,332,810         304 Fire Mitigation 2,363,522         100,000          59,508            2,423,030           560,000              519,996              1,903,034         305 Transportation Mitigation 2,167,133         200,000          23,703            2,190,836           1,810,000           ‐                          2,190,836         316 Municipal  Facilities  CIP 6,933,186         1,333,553       783,367          7,716,553           7,681,771           1,101,513           6,615,040         317 Transportation CIP 2,892,341         31,352,042     7,277,485       10,169,826         33,183,734         7,583,886           2,585,940         318 So Lake  WA Infrastructure  Proj 114,039            ‐                     862                 114,901              114,000              56,471                58,430              326 Housing Opportunity 201,653            ‐                     1,864              203,517              200,000              ‐                          203,517            ENTERPRISE FUNDS: 402 Airport 415,929            1,917,163       1,343,124       1,759,053           1,001,800           790,707              968,346            403 Solid Waste Utility 326,034            15,027,000     11,391,717     11,717,751         15,037,130         10,236,558         1,481,193         404 Golf Course 798,278            2,483,545       1,845,213       2,643,491           2,566,837           1,432,398           1,211,093         422 Airport Capital 633,154            1,578,000       66,535            699,689              1,831,485           256,298              443,391            424 Golf Course  Capital 287,523            150,000          1,746              289,269              302,499              123,178              166,091            INTERNAL SERVICE FUNDS: 501 Equipment Repair/Replacement 4,593,399         3,631,241       2,739,028       7,332,427           3,414,047           2,259,775           5,072,652         502 Insurance 6,039,509         3,287,584       2,878,749       8,918,258           4,170,106           2,316,329           6,601,929         503 Information Services 1,647,931         4,194,774       2,804,461       4,452,392           4,841,706           2,608,571           1,843,821         504 Facilities 91,175              4,705,475       3,136,473       3,227,648           4,326,200           2,929,812           297,836            505 Communications 111,818            1,049,671       658,985          770,803              877,560              696,863              73,940              512 Insurance, Healthcare 4,792,452         12,358,471     8,845,130       13,637,582         12,462,810         6,707,767           6,929,815         522 Insurance, Leoff1 Retirees HC 2,820,473         2,235,684       1,368,950       4,189,423           2,248,907           809,920              3,379,503         FIDUCIARY FUNDS: 611 Firemen's  Pension 4,332,817         300,000          125,324          4,458,141           550,475              284,996              4,173,145         Funds Balance  01/01/2010 Budgeted  Revenue Revenue  09/30/10 Total Funds  Available Budgeted  Expenditure Expenditure  09/30/10 Ending Balance ENTERPRISE FUNDS: COMBINED  UTILITIES 13,931,093       45,033,520     27,569,530     41,500,623         51,412,468         29,642,505         11,858,118       405 Water Utility 4,294,833         11,316,910     7,892,705       12,187,538         11,712,205         7,063,048           5,124,490         406 Waste  Water Utility 1,887,815         6,065,737       4,300,545       6,188,360           6,837,864           5,014,059           1,174,301         407 Surface Water Utility 2,448,845         5,788,148       4,195,788       6,644,633           6,695,464           3,282,436           3,362,197         416 King  County Metro 46,504              11,211,935     8,725,665       8,772,169           11,211,935         8,246,367           525,802            425 Water Utility Construction 2,862,275         3,460,000       203,143          3,065,418           5,510,000           1,562,283           1,503,135         426 Waste  Water Construction 841,219            3,153,781       1,613,898       2,455,117           3,995,000           3,041,604           (586,487)           427 Surface  Water Construction 1,533,997         4,037,009       637,645          2,171,642           5,450,000           1,432,708           738,934            461 Waterworks  Bond Reserve ‐                        ‐                     ‐                     ‐                          ‐                          ‐                          ‐                        471 Wa terworks  Rate Stabilization 15,605               ‐                     141                 15,746                 ‐                           ‐                          15,746              481 Future W/S Bond Proceeds ‐                        ‐                     ‐                     ‐                          ‐                          ‐                          ‐                        Note:  Waterworks  Utility Funds are managed as a  system and are designated by the  dotted  lines.  Page 14 of 35 City of Renton General Government Financial Position 2010 Budget Year General Government Summary  Revenues Expenditures  $ Difference over (under)  w/beginning  balance  11,955,285             January 4,881,556              7,161,528              (2,279,972)             9,675,313               February 10,472,029            15,011,456            (4,539,427)             7,415,858               March 15,590,071            22,695,538            (7,105,467)             4,849,818               April 27,747,760            29,817,438            (2,069,678)             9,885,607               May 48,191,829            43,949,015            4,242,814              16,198,099             June 55,079,253            52,299,100            2,780,152              14,735,437             July 60,897,449            60,400,225            497,224                  12,452,509             August 66,585,570            68,336,283            (1,750,713)             10,204,572             September 71,408,888            76,025,654            (4,616,767)             7,338,518               October November December 1,000,000 2,000,000  3,000,000  4,000,000  5,000,000  6,000,000  7,000,000  70,000,000  80,000,000  90,000,000  100,000,000  110,000,000  DifferenceRev/Exp Revenues Expenditures Difference (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  ‐ 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 DifferenceRev/Exp Revenues Expenditures Difference Page 15 of 35 City of Renton Monthly Revenue Analysis ‐ 2010 Budget Year General  Government Budget YTD Actual Annual %  over (under) Jan 4,901,598        4,881,556         ‐0.41% Feb 11,015,425      10,472,029       ‐4.93% Mar 16,604,575      15,590,071       ‐6.11% Apr 29,697,444      27,747,760       ‐6.57% May 48,814,541      48,191,829       ‐1.28% Jun 56,141,918      55,079,253       ‐1.89% Jul 61,619,393      60,897,449       ‐1.17% Aug 67,543,287      66,585,570       ‐1.42% Sep 72,338,363      71,408,888       ‐1.28% Oct 84,095,653       Nov 99,823,464       Dec 105,584,156     Percent of budget 67.63% Property Tax Budget YTD Actual Annual %  over (under) $‐ $10  $20  $30  $40  $50  $60  $70  $80  $90  $100  Millions Total Revenue General Government Budget Actual Last Year $30  $33  Millions Property Tax Budget Actual py g () Jan 9,635                218,705           2169.90% Feb 320,118           489,513           52.92% Mar 982,841           1,037,146        5.53% Apr 9,231,227        7,697,974        ‐16.61% May 16,097,311      16,434,665      2.10% Jun 16,213,191      16,549,647      2.08% Jul 16,320,354      16,637,599      1.94% Aug 16,388,472      16,786,759      2.43% Sep 16,644,516      17,278,401      3.81% Oct 22,547,053       Nov 31,012,799       Dec 31,364,643       Percent of budget 55.09% $‐ $10  $20  $30  $40  $50  $60  $70  $80  $90  $100  Millions Total Revenue General Government Budget Actual Last Year $‐ $3  $6  $9  $12  $15  $18  $21  $24  $27  $30  $33  Millions Property Tax Budget Actual Last Year Page 16 of 35 City of Renton Monthly Revenue Analysis ‐ 2010 Budget Year Sales Tax Budget YTD Actual Annual %  over (under) Jan 1,688,260        1,442,659         ‐14.55% Feb 3,848,016        3,376,692         ‐12.25% Mar 5,540,865        4,818,562         ‐13.04% Apr 7,161,203        6,445,782         ‐9.99% May 8,888,836        8,120,233         ‐8.65% Jun 10,537,549      9,663,981         ‐8.29% Jul 12,138,293      11,131,292       ‐8.30% Aug 13,935,185      12,776,450       ‐8.32% Sep 15,628,456      14,350,473       ‐8.18% Oct 17,436,835       Nov 18,929,142       Dec 20,857,000       Percent of budget 68.80% Note:  Includes Funds 108, 318, 501, and 503.  Excludes CJ Sales Tax and Natural Gas Use Tax. Utility Tax Budget YTD Actual Annual %  over (under) $‐ $3  $6  $9  $12  $15  $18  $21  Millions Sales Tax Budget Actual Last Year $14 $16  Millions Utility Tax Budget Actual y g () Jan 1,379,262        1,282,930        ‐6.98% Feb 2,829,096        2,637,863        ‐6.76% Mar 4,050,000        3,933,596        ‐2.87% Apr 5,225,375        5,193,705        ‐0.61% May 6,516,282        6,425,405        ‐1.39% Jun 7,560,617        7,590,593        0.40% Jul 8,546,617        8,731,006        2.16% Aug 9,718,578        9,862,699        1.48% Sep 10,760,779      10,944,931      1.71% Oct 11,813,935       Nov 12,878,332       Dec 14,228,000       Percent of budget 76.93% Note:  Includes Natural Gas Use Tax. $‐ $3  $6  $9  $12  $15  $18  $21  Millions Sales Tax Budget Actual Last Year $0  $2  $4  $6  $8  $10  $12  $14  $16  Millions Utility Tax Budget Actual Last Year Page 17 of 35 City of Renton Monthly Revenue Analysis ‐ 2010 Budget Year Licenses/ Permits Budget YTD Actual Annual %  over (under) Jan 220,191           394,387           79.11% Feb 415,373           496,041           19.42% Mar 640,289           633,007            ‐1.14% Apr 866,016           867,134           0.13% May 1,046,903        1,014,467         ‐3.10% Jun 1,224,807        1,185,796         ‐3.19% Jul 1,451,179        1,444,809         ‐0.44% Aug 1,631,518        1,620,621         ‐0.67% Sep 1,759,093        1,761,961        0.16% Oct 2,024,220         Nov 2,153,967         Dec 2,386,376         Percent of budget 73.83% Note:  Includes Fund 318. Intergovt'l Budget YTD Actual Annual %  over (under) $11 $12  Millions Intergovernmental Budget Al $‐ $0.30  $0.60  $0.90  $1.20  $1.50  $1.80  $2.10  $2.40  Millions Licenses & Permits Budget Actual Last Year g g () Jan 371,847           371,847           0.00% Feb 1,023,691        1,023,691        0.00% Mar 1,536,757        1,536,757        0.00% Apr 2,128,407        2,128,407        0.00% May 2,963,839        2,963,839        0.00% Jun 5,426,368        5,426,368        0.00% Jul 5,897,632        5,897,632        0.00% Aug 6,543,985        6,543,985        0.00% Sep 7,081,151        7,081,151        0.00% Oct 8,132,328         Nov 11,451,131       Dec 11,804,803       Percent of budget 59.99% Note:  Includes CJ Sales Tax. $‐ $1  $2  $3  $4  $5  $6  $7  $8  $9  $10  $11  $12  Millions Intergovernmental Budget Actual Last Year $‐ $0.30  $0.60  $0.90  $1.20  $1.50  $1.80  $2.10  $2.40  Millions Licenses & Permits Budget Actual Last Year Page 18 of 35 City of Renton Monthly Revenue Analysis ‐ 2010 Budget Year Charges for  Svcs Budget YTD Actual Annual %  over (under) Jan 419,243           445,172           6.18% Feb 848,381           869,415           2.48% Mar 1,387,711        1,336,778         ‐3.67% Apr 1,901,534        1,954,003        2.76% May 2,472,989        2,466,435         ‐0.27% Jun 3,018,488        3,043,138        0.82% Jul 3,868,797        3,828,477         ‐1.04% Aug 4,440,895        4,346,226         ‐2.13% Sep 4,932,422        4,791,514         ‐2.86% Oct 5,419,322         Nov 5,880,908         Dec 6,425,185         Percent of budget 74.57% Fines &  Forfeits Budget YTD Actual Annual %  over (under) $‐ $1  $2  $3  $4  $5  $6  $7  Millions Charges for Services Budget Actual Last Year $4.00  Millions Fines & Forfeits Budget g () Jan 260,504           239,080           ‐8.22% Feb 534,119           467,413           ‐12.49% Mar 880,487           746,724           ‐15.19% Apr 1,188,597        1,041,335        ‐12.39% May 1,477,369        1,317,878        ‐10.80% Jun 1,785,647        1,691,502        ‐5.27% Jul 2,106,126        1,947,727        ‐7.52% Aug 2,342,895        2,267,132        ‐3.23% Sep 2,591,825        2,500,251        ‐3.53% Oct 2,889,084         Nov 3,234,625         Dec 3,577,193         Percent of budget 69.89% $‐ $1  $2  $3  $4  $5  $6  $7  Millions Charges for Services Budget Actual Last Year $‐ $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50  $4.00  Millions Fines & Forfeits Budget Actual Last Year Page 19 of 35 City of Renton Monthly Revenue Analysis ‐ 2010 Budget Year Other Taxes Budget YTD Actual Annual %  over (under) Jan 424,298           315,778            ‐25.58% Feb 887,009           854,174            ‐3.70% Mar 1,210,805        1,175,121         ‐2.95% Apr 1,527,046        1,947,556        27.54% May 2,129,929        2,261,610        6.18% Jun 3,055,413        2,591,928         ‐15.17% Jul 3,781,909        3,784,819        0.08% Aug 4,301,294        4,142,037         ‐3.70% Sep 4,584,474        4,349,606         ‐5.12% Oct 5,408,386         Nov 5,791,753         Dec 6,297,095         Percent of budget 69.07% Misc Budget YTD Actual Annual %  over (under) $1 60 $1.80  Millions Miscellaneous Budget Al $0  $1  $2  $3  $4  $5  $6  $7  Millions Other Taxes Budget Actual Last Year g () Jan 127,631           170,998           33.98% Feb 309,517           257,122           ‐16.93% Mar 374,682           372,244           ‐0.65% Apr 467,795           471,619           0.82% May 607,314           573,528           ‐5.56% Jun 705,404           721,867           2.33% Jul 894,399           880,001           ‐1.61% Aug 973,887           973,082           ‐0.08% Sep 1,088,937        1,083,891        ‐0.46% Oct 1,158,609         Nov 1,224,926         Dec 1,377,980         Percent of budget 78.66% $‐ $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  $1.40  $1.60  $1.80  Millions Miscellaneous Budget Actual Last Year $0  $1  $2  $3  $4  $5  $6  $7  Millions Other Taxes Budget Actual Last Year Page 20 of 35 City of Renton Monthly Revenue Analysis ‐ 2010 Budget Year Other  Financing Budget YTD Actual Annual %  over (under) Jan 727                    ‐                         0.00% Feb 105                   105                   0.00% Mar 138                   138                   0.00% Apr 245                   245                   0.00% May 6,613,769        6,613,769        0.00% Jun 6,614,434        6,614,434        0.00% Jul 6,614,088        6,614,088        0.00% Aug 7,266,578        7,266,578        0.00% Sep 7,266,711        7,266,711        0.00% Oct 7,265,881         Nov 7,265,881         Dec 7,265,881         Percent of budget 100.01% REET Budget YTD Actual Annual %  over (under) $3.00 Millions Real Estate Excise Tax Budget $‐ $1.00  $2.00  $3.00  $4.00  $5.00  $6.00  $7.00  $8.00  Millions Other Financing Sources Budget Actual Last Year g () Jan 229,560           71,303              ‐68.94% Feb 298,320           178,545           ‐40.15% Mar 480,120           487,709           1.58% Apr 620,064           769,455           24.09% May 925,800           986,269           6.53% Jun 1,135,488        1,178,010        3.74% Jul 1,335,888        1,327,717        ‐0.61% Aug 1,644,120        1,537,086        ‐6.51% Sep 1,850,592        1,660,140        ‐10.29% Oct 2,058,960         Nov 2,279,304         Dec 2,400,000         Percent of budget 69.17% Note:  Combines Funds 201, 215, 316, and 318 $0.00 $0.50 $1.00 $1.50 $2.00 $2.50 $3.00 Millions Real Estate Excise Tax Budget Actual Last Year $‐ $1.00  $2.00  $3.00  $4.00  $5.00  $6.00  $7.00  $8.00  Millions Other Financing Sources Budget Actual Last Year Page 21 of 35 City of Renton Monthly Expenditure Analysis ‐ 2010 Budget Year General  Government Budget YTD Actual Annual %  over (under) Jan 7,273,691        7,161,528         ‐1.54% Feb 15,442,680      15,011,456       ‐2.79% Mar 23,129,139      22,695,538       ‐1.87% Apr 30,707,378      29,817,438       ‐2.90% May 45,202,677      43,949,015       ‐2.77% Jun 53,492,544      52,299,100       ‐2.23% Jul 62,152,697      60,400,225       ‐2.82% Aug 70,248,670      68,336,283       ‐2.72% Sep 78,117,501      76,025,654       ‐2.68% Oct 85,866,363       Nov 93,884,236       Dec 106,294,349     Percent of budget expended 71.52% Legislative Budget YTD Actual Annual %  over (under) $‐ $10  $20  $30  $40  $50  $60  $70  $80  $90  $100  Millions Total Expenditures General Government Budget Actual Last Year $300,000  Legislative Budget g g () Jan 21,938              21,032              ‐4.13% Feb 44,183              43,671              ‐1.16% Mar 68,592              65,280              ‐4.83% Apr 91,263              87,679              ‐3.93% May 113,769           109,177           ‐4.04% Jun 136,495           131,035           ‐4.00% Jul 158,472           152,284           ‐3.90% Aug 180,456           173,947           ‐3.61% Sep 202,484           195,351           ‐3.52% Oct 224,540            Nov 246,799            Dec 267,957            Percent of budget expended 72.90% $‐ $10  $20  $30  $40  $50  $60  $70  $80  $90  $100  Millions Total Expenditures General Government Budget Actual Last Year $‐ $50,000  $100,000  $150,000  $200,000  $250,000  $300,000  Legislative Budget Actual Last Year Page 22 of 35 City of Renton Monthly Expenditure Analysis ‐ 2010 Budget Year Court Services Budget YTD Actual Annual %  over (under) Jan 152,880           168,470           10.20% Feb 317,920           328,318           3.27% Mar 483,826           499,117           3.16% Apr 656,729           664,092           1.12% May 829,712           822,296            ‐0.89% Jun 1,004,692        990,091            ‐1.45% Jul 1,173,482        1,168,151         ‐0.45% Aug 1,341,545        1,335,996         ‐0.41% Sep 1,508,802        1,510,390        0.11% Oct 1,677,249         Nov 1,836,905         Dec 2,016,361         Percent of budget expended 74.91% Executive Budget YTD Actual Annual %  over (under) $‐ $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 $1.80  Millions Executive Budget g () Jan 105,591           134,784           27.65% Feb 250,653           272,736           8.81% Mar 385,511           407,609           5.73% Apr 521,891           539,712           3.41% May 654,166           672,872           2.86% Jun 785,689           800,153           1.84% Jul 935,460           933,696           ‐0.19% Aug 1,087,274        1,038,272        ‐4.51% Sep 1,225,811        1,198,078        ‐2.26% Oct 1,370,153         Nov 1,499,437         Dec 1,635,047         Percent of budget expended 73.27% $‐ $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 $‐ $0.30  $0.60  $0.90  $1.20  $1.50  $1.80  Millions Executive Budget Actual Last Year Page 23 of 35 City of Renton Monthly Expenditure Analysis ‐ 2010 Budget Year Finance Budget YTD Actual Annual %  over (under) Jan 254,764           145,053            ‐43.06% Feb 426,592           286,770            ‐32.78% Mar 619,310           443,082            ‐28.46% Apr 794,926           591,163            ‐25.63% May 992,753           770,836            ‐22.35% Jun 1,166,399        926,194            ‐20.59% Jul 1,342,556        1,076,383         ‐19.83% Aug 1,525,165        1,240,000         ‐18.70% Sep 1,700,824        1,420,711         ‐16.47% Oct 1,832,622         Nov 2,006,095         Dec 2,164,890         Percent of budget expended 65.63% City Attorney Budget YTD Actual Annual %  over (under) $1.60  $1.80  Millions City Attorney Budget At l $‐ $0.30  $0.60  $0.90  $1.20  $1.50  $1.80  $2.10  Millions Finance Budget Actual Last Year y y g () Jan 106,795           127,162           19.07% Feb 246,680           266,526           8.05% Mar 403,070           400,465           ‐0.65% Apr 549,408           532,980           ‐2.99% May 691,207           666,194           ‐3.62% Jun 825,807           799,852           ‐3.14% Jul 1,028,793        929,609           ‐9.64% Aug 1,108,058        1,059,996        ‐4.34% Sep 1,244,944        1,190,659        ‐4.36% Oct 1,384,635         Nov 1,520,418         Dec 1,621,295         Percent of budget expended 73.44% $‐ $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  $1.40  $1.60  $1.80  Millions City Attorney Budget Actual Last Year $‐ $0.30  $0.60  $0.90  $1.20  $1.50  $1.80  $2.10  Millions Finance Budget Actual Last Year Page 24 of 35 City of Renton Monthly Expenditure Analysis ‐ 2010 Budget Year Human  Resources Budget YTD Actual Annual %  over (under) Jan 62,931              71,457              13.55% Feb 148,376           141,160            ‐4.86% Mar 230,102           213,772            ‐7.10% Apr 311,875           283,314            ‐9.16% May 394,684           354,450            ‐10.19% Jun 472,922           428,866            ‐9.32% Jul 547,642           505,205            ‐7.75% Aug 620,352           578,948            ‐6.67% Sep 697,386           650,356            ‐6.74% Oct 773,457            Nov 845,873            Dec 918,169            Percent of budget expended 70.83% Public Works Budget YTD Actual Annual %  over (under) $‐ $0.10  $0.20  $0.30  $0.40  $0.50  $0.60  $0.70  $0.80  $0.90  $1.00  Millions Human Resources Budget Actual Last Year $1.20  Millions Public Works Budget g () Jan 40,311              42,532              5.51% Feb 86,173              86,114              ‐0.07% Mar 133,892           129,351           ‐3.39% Apr 179,050           172,378           ‐3.73% May 221,237           215,438           ‐2.62% Jun 264,331           258,597           ‐2.17% Jul 308,727           302,033           ‐2.17% Aug 353,278           346,210           ‐2.00% Sep 394,646           389,451           ‐1.32% Oct 441,919            Nov 483,769            Dec 518,399            Percent of budget expended 75.13% Note:  For comparative purposes history does not include Development Svcs division (now in CED). $‐ $0.10  $0.20  $0.30  $0.40  $0.50  $0.60  $0.70  $0.80  $0.90  $1.00  Millions Human Resources Budget Actual Last Year $‐ $0.30  $0.60  $0.90  $1.20  Millions Public Works Budget Actual Last Year Page 25 of 35 City of Renton Monthly Expenditure Analysis ‐ 2010 Budget Year Other City  Services Budget YTD Actual Annual %  over (under) Jan 414,785           348,715            ‐15.93% Feb 819,456           701,408            ‐14.41% Mar 1,210,803        1,136,033         ‐6.18% Apr 1,824,496        1,429,727         ‐21.64% May 1,977,632        1,657,444         ‐16.19% Jun 2,363,946        1,849,216         ‐21.77% Jul 2,580,253        2,144,315         ‐16.90% Aug 2,956,550        2,417,038         ‐18.25% Sep 3,332,176        2,583,527         ‐22.47% Oct 3,741,593         Nov 4,083,716         Dec 4,792,981         Percent of budget expended 53.90% Police Budget YTD Actual Annual %  over (under) $‐ $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50  $4.00  $4.50  $5.00  Millions Other City Services Budget Actual Last Year $27  $30  Millions Police Budget Actual g () Jan 2,165,025        2,260,619        4.42% Feb 4,517,801        4,238,853        ‐6.17% Mar 6,790,712        6,677,267        ‐1.67% Apr 8,836,921        8,955,690        1.34% May 11,203,428      11,016,981      ‐1.66% Jun 13,466,812      13,574,734      0.80% Jul 15,954,657      15,859,503      ‐0.60% Aug 18,080,450      18,171,947      0.51% Sep 20,560,448      20,577,677      0.08% Oct 22,762,743       Nov 25,377,250       Dec 28,022,582       Percent of budget expended 73.43% $‐ $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50  $4.00  $4.50  $5.00  Millions Other City Services Budget Actual Last Year $‐ $3  $6  $9  $12  $15  $18  $21  $24  $27  $30  Millions Police Budget Actual Last Year Page 26 of 35 City of Renton Monthly Expenditure Analysis ‐ 2010 Budget Year Fire & Emerg  Svc Budget YTD Actual Annual %  over (under) Jan 1,838,304        1,768,398         ‐3.80% Feb 4,052,252        4,239,777        4.63% Mar 5,756,484        5,943,458        3.25% Apr 7,466,012        7,607,800        1.90% May 9,173,406        9,312,143        1.51% Jun 10,975,448      11,038,448      0.57% Jul 12,792,783      12,790,432       ‐0.02% Aug 14,560,495      14,548,321       ‐0.08% Sep 16,397,404      16,288,868       ‐0.66% Oct 18,085,144       Nov 19,884,908       Dec 21,922,009       Percent of budget expended 74.30% City Clerk Budget YTD Actual Annual %  over (under) $‐ $3  $6  $9  $12  $15  $18  $21  $24  Millions Fire & Emergency Services Budget Actual Last Year $1.00 Millions City Clerk Budget y g () Jan 77,013              48,025              ‐37.64% Feb 148,683           92,936              ‐37.49% Mar 257,863           146,137           ‐43.33% Apr 393,130           229,025           ‐41.74% May 465,321           368,812           ‐20.74% Jun 538,843           414,558           ‐23.07% Jul 603,120           459,511           ‐23.81% Aug 661,523           505,723           ‐23.55% Sep 723,147           553,461           ‐23.46% Oct 781,484            Nov 843,676            Dec 931,014            Percent of budget expended 59.45% $‐ $3  $6  $9  $12  $15  $18  $21  $24  Millions Fire & Emergency Services Budget Actual Last Year $0.00 $0.20 $0.40 $0.60 $0.80 $1.00 Millions City Clerk Budget Actual Last Year Page 27 of 35 City of Renton Monthly Expenditure Analysis ‐ 2010 Budget Year Human  Services Budget YTD Actual Annual %  over (under) Jan 31,267              40,228              28.66% Feb 68,742              72,960              6.14% Mar 97,456              139,024           42.65% Apr 240,125           282,858           17.80% May 298,961           333,690           11.62% Jun 360,953           372,237           3.13% Jul 476,053           475,738            ‐0.07% Aug 528,908           522,266            ‐1.26% Sep 569,793           552,661            ‐3.01% Oct 693,393            Nov 748,914            Dec 874,359            Percent of budget expended 63.21% Note:  General Fund only Hearing  Examiner Budget YTD Actual Annual %  over (under) $0.00 $0.10 $0.20 $0.30 $0.40 $0.50 $0.60 $0.70 $0.80 $0.90 $1.00 Millions Human Svcs (Comm Svcs) Budget Actual Last Year $200,000  $220,000  Hearing Examiner Budget g () Jan 16,707              14,619              ‐12.50% Feb 33,528              29,129              ‐13.12% Mar 50,066              43,412              ‐13.29% Apr 67,019              58,097              ‐13.31% May 83,535              72,376              ‐13.36% Jun 99,983              87,146              ‐12.84% Jul 117,131           101,724           ‐13.15% Aug 133,757           116,431           ‐12.95% Sep 150,300           131,145           ‐12.74% Oct 166,956            Nov 183,659            Dec 200,440            Percent of budget expended 65.43% $0.00 $0.10 $0.20 $0.30 $0.40 $0.50 $0.60 $0.70 $0.80 $0.90 $1.00 Millions Human Svcs (Comm Svcs) Budget Actual Last Year $‐ $20,000  $40,000  $60,000  $80,000  $100,000  $120,000  $140,000  $160,000  $180,000  $200,000  $220,000  Hearing Examiner Budget Actual Last Year Page 28 of 35 City of Renton Monthly Expenditure Analysis ‐ 2010 Budget Year CED Budget YTD Actual Annual %  over (under) Jan 527,322           555,670           5.38% Feb 1,117,804        1,097,029         ‐1.86% Mar 1,694,350        1,602,874         ‐5.40% Apr 2,239,453        2,116,917         ‐5.47% May 2,803,092        2,646,710         ‐5.58% Jun 3,348,606        3,251,020         ‐2.91% Jul 3,948,563        3,772,492         ‐4.46% Aug 4,527,511        4,317,262         ‐4.64% Sep 5,094,652        5,005,024         ‐1.76% Oct 5,674,356         Nov 6,234,493         Dec 6,865,275         Percent of budget expended 72.90% Note:  For comparative purposes history includes Development Svcs division (previously in Public Works). Note:  General Fund only General Fund Budget YTD Actual Annual %  over (under)$75  Millions General Fund Budget $‐ $1.50  $3.00  $4.50  $6.00  $7.50  Millions Community & Economic Development Budget Actual Last Year g () Jan 5,767,682        5,746,764        ‐0.36% Feb 12,189,393      11,897,388      ‐2.40% Mar 18,031,280      17,846,883      ‐1.02% Apr 23,980,111      23,551,432      ‐1.79% May 29,651,034      29,019,419      ‐2.13% Jun 35,514,747      34,922,145      ‐1.67% Jul 41,654,185      40,671,076      ‐2.36% Aug 47,312,013      46,372,357      ‐1.99% Sep 53,388,158      52,247,359      ‐2.14% Oct 59,166,024       Nov 65,394,946       Dec 72,750,777       Percent of budget expended 71.82% $‐ $15  $30  $45  $60  $75  Millions General Fund Budget Actual Last Year $‐ $1.50  $3.00  $4.50  $6.00  $7.50  Millions Community & Economic Development Budget Actual Last Year Page 29 of 35 City of Renton Monthly Expenditure Analysis ‐ 2010 Budget Year Community  Svcs Fund Budget YTD Actual Annual %  over (under) Jan 630,299           570,605            ‐9.47% Feb 1,419,564        1,321,394         ‐6.92% Mar 2,185,115        2,026,750         ‐7.25% Apr 2,977,422        2,733,709         ‐8.19% May 3,791,765        3,481,093         ‐8.19% Jun 4,633,283        4,303,348         ‐7.12% Jul 5,779,091        5,324,731         ‐7.86% Aug 6,950,397        6,351,583         ‐8.62% Sep 7,813,005        7,315,110         ‐6.37% Oct 8,658,616         Nov 9,532,347         Dec 10,492,749       Percent of budget expended 69.72% Street Fund Budget YTD Actual Annual %  over (under) $‐ $2  $4  $6  $8  $10  $12  $14  Millions Community Svcs Fund Budget Actual Last Year $8  $9  Millions Street Fund Budget At l g () Jan 601,390           641,040           6.59% Feb 1,277,334        1,365,252        6.88% Mar 1,960,375        2,078,338        6.02% Apr 2,666,243        2,735,391        2.59% May 3,386,048        3,438,717        1.56% Jun 4,067,122        4,197,932        3.22% Jul 4,805,564        4,826,691        0.44% Aug 5,570,084        5,605,675        0.64% Sep 6,295,873        6,313,022        0.27% Oct 7,009,949         Nov 7,716,929         Dec 8,549,762         Percent of budget expended 73.84% $‐ $2  $4  $6  $8  $10  $12  $14  Millions Community Svcs Fund Budget Actual Last Year $‐ $1  $2  $3  $4  $5  $6  $7  $8  $9  Millions Street Fund Budget Actual Last Year Page 30 of 35 City of Renton Monthly Expenditure Analysis ‐ 2010 Budget Year CDBG Budget YTD Actual Annual %  over (under) Jan 35,191              13,958               ‐60.34% Feb 75,363              40,304               ‐46.52% Mar 120,736           68,480               ‐43.28% Apr 167,971           100,216            ‐40.34% May 204,663           122,058            ‐40.36% Jun 240,955           153,564            ‐36.27% Jul 275,465           272,301            ‐1.15% Aug 339,295           303,572            ‐10.53% Sep 370,840           332,974            ‐10.21% Oct 429,422            Nov 467,929            Dec 532,227            Percent of budget expended 62.56% Library Fund Budget YTD Actual Annual %  over (under)$3.00  Millions Library Fund Budget At l $‐ $100,000  $200,000  $300,000  $400,000  $500,000  $600,000  CDBG Budget Actual Last Year y g () Jan 173,794           173,794           0.00% Feb 229,125           229,125           0.00% Mar 500,663           500,663           0.00% Apr 505,911           505,911           0.00% May 1,067,015        1,067,015        0.00% Jun 1,067,015        1,067,015        0.00% Jul 1,628,119        1,628,119        0.00% Aug 1,628,119        1,628,119        0.00% Sep 1,721,320        1,721,320        0.00% Oct 2,023,497         Nov 2,218,990         Dec 2,607,263         Percent of budget expended 66.02% $‐ $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  Millions Library Fund Budget Actual Last Year $‐ $100,000  $200,000  $300,000  $400,000  $500,000  $600,000  CDBG Budget Actual Last Year Page 31 of 35 City of Renton Monthly Expenditure Analysis ‐ 2010 Budget Year Museum Fund Budget YTD Actual Annual %  over (under) Jan 15,829              15,310               ‐3.28% Feb 32,775              31,141               ‐4.99% Mar 49,002              46,726               ‐4.64% Apr 65,543              62,643               ‐4.42% May 82,433              78,771               ‐4.44% Jun 99,543              94,929               ‐4.63% Jul 115,981           111,161            ‐4.16% Aug 132,242           127,286            ‐3.75% Sep 148,372           143,470            ‐3.30% Oct 164,641            Nov 180,555            Dec 194,120            Percent of budget expended 73.91% Note: Prior to 2009, Museum was part of the Library Fund Farmer's  Market Fund Budget YTD Actual Annual %  over (under) $‐ $20,000  $40,000  $60,000  $80,000  $100,000  $120,000  $140,000  $160,000  $180,000  $200,000  $220,000  Museum Fund Budget Actual Last Year $35,000 $40,000  Farmer's Market Fund Budget At l g () Jan 682                   56                      ‐91.83% Feb 1,530                462                    ‐69.84% Mar 2,581                1,308                ‐49.32% Apr 3,794                1,665                ‐56.11% May 6,315                2,277                ‐63.95% Jun 11,385              19,122              67.96% Jul 17,724              24,521              38.35% Aug 23,587              28,913              22.58% Sep 25,232              33,200              31.58% Oct 28,890               Nov 29,897               Dec 34,311               Percent of budget expended 96.76% $‐ $20,000  $40,000  $60,000  $80,000  $100,000  $120,000  $140,000  $160,000  $180,000  $200,000  $220,000  Museum Fund Budget Actual Last Year $‐ $5,000  $10,000  $15,000  $20,000  $25,000  $30,000  $35,000  $40,000  Farmer's Market Fund Budget Actual Last Year Page 32 of 35 City of Renton Monthly Expenditure Analysis ‐ 2010 Budget Year Health &  Wellness Budget YTD Actual Annual %  over (under) Jan 873                    ‐                         0.00% Feb 1,756                 ‐                         0.00% Mar 2,240                 ‐                         0.00% Apr 21,725               ‐                         0.00% May 21,870               ‐                         0.00% Jun 21,870              600                    ‐97.26% Jul 22,616              1,180                 ‐94.78% Aug 22,616              1,770                 ‐92.17% Sep 23,034              2,191                 ‐90.49% Oct 24,096               Nov 24,669               Dec 25,000               Percent of budget expended 8.76% LTGO Funds Budget YTD Actual Annual %  over (under) $11.00  $12.00  Millions LTGO Funds Budget Actual $‐ $5,000  $10,000  $15,000  $20,000  $25,000  $30,000  $35,000  $40,000  $45,000  Fire Health & Wellness Fund Budget Actual Last Year g () Jan ‐                          ‐                         N/A Feb 126,390           126,390           0.00% Mar 126,390           126,390           0.00% Apr 126,471           126,471           0.00% May 6,739,665        6,739,665        0.00% Jun 7,540,445        7,540,445        0.00% Jul 7,540,445        7,540,445        0.00% Aug 7,917,008        7,917,008        0.00% Sep 7,917,008        7,917,008        0.00% Oct 7,917,008         Nov 7,917,008         Dec 11,108,139       Percent of budget expended 71.27% $‐ $1.00  $2.00  $3.00  $4.00  $5.00  $6.00  $7.00  $8.00  $9.00  $10.00  $11.00  $12.00  Millions LTGO Funds Budget Actual Last Year $‐ $5,000  $10,000  $15,000  $20,000  $25,000  $30,000  $35,000  $40,000  $45,000  Fire Health & Wellness Fund Budget Actual Last Year Page 33 of 35 City of Renton Monthly Enterprise Fund Financial Report ‐ 2010 Budget Year Utilities Budget Revenue Expense Jan 2,801,416        3,901,859      2,612,849       Feb 6,307,320        7,676,067      5,998,348       Mar 9,643,301        11,963,798    8,343,902       Apr 12,048,386      15,716,035    12,647,433     May 16,350,167      19,691,324    15,881,194     Jun 21,455,174      23,695,967    21,496,504     Jul 26,204,723      27,958,146    26,430,562     Aug 29,894,785      31,807,245    29,263,202     Sep 33,313,431      36,506,420    32,642,468     Oct 36,734,374       Nov 40,547,974       Dec 45,924,856       Percent of budget expended 71.08% Note:  Operations only, excludes bond proceeds and transfers to capital. Airport Budget Revenue Expense $0 $5 $10 $15 $20 $25 $30 $35 $40 $45 $50 Millions Utilities Budget Revenue Expense $1.40 $1.60  Millions Airport Budget p g p Jan 66,269              94,268            72,717             Feb 159,667           204,281          156,869           Mar 250,901           310,979          242,660           Apr 329,772           418,081          325,667           May 438,337           517,628          410,185           Jun 517,870           655,253          512,611           Jul 598,355           947,272          604,670           Aug 688,817           1,145,117      692,768           Sep 759,575           1,343,124      790,707           Oct 838,546            Nov 913,982            Dec 1,001,800         Percent of budget expended 78.93% Note:  Operations only. $0 $5 $10 $15 $20 $25 $30 $35 $40 $45 $50 Millions Utilities Budget Revenue Expense $‐ $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  $1.40  $1.60  Millions Airport Budget Revenue Expense Page 34 of 35 City of Renton Monthly Enterprise Fund Financial Report ‐ 2010 Budget Year Golf Course Budget Revenue Expense Jan 129,394           68,826            97,947             Feb 258,326           174,258          215,710           Mar 479,768           309,509          434,186           Apr 618,377           505,332          578,898           May 813,533           717,289          741,203           Jun 1,066,444        1,006,321      958,609           Jul 1,232,903        1,301,264      1,111,362       Aug 1,384,039        1,645,422      1,284,140       Sep 1,549,779        1,845,213      1,432,398       Oct 1,857,389         Nov 1,994,766         Dec 2,566,837         Percent of budget expended 55.80% Note:  Operations only. $‐ $0.30  $0.60  $0.90  $1.20  $1.50  $1.80  $2.10  $2.40  $2.70  Millions Golf Course Budget Revenue Expense Page 35 of 35