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HomeMy WebLinkAboutMarch 2018 h:\finance\financial reporting\monthly reports\2018 reports\cover 0318.docx ADMINISTRATIVE SERVICES M E M O R A N D U M DATE: May 14, 2018 TO: Ed Prince, Council President Members of Renton City Council CC: Denis Law, Mayor Bob Harrison, Chief Administrative Officer FROM: Jan Hawn, ASD Administrator STAFF CONTACT: Marc Gordon, Sr. Finance Analyst SUBJECT: March 2018 Financial Status Report At the end of March, general governmental revenues show $2.7M or 12.8% over budget. Revenue source(s) that are higher than expected are: sales tax ($573K); sales tax annexation credit ($339K); criminal justice sales tax ($66K); utility taxes ($456K); gambling taxes ($252K); business & occupation taxes ($454K); business license ($356K); and public safety ($185K). On the down side, the revenue source(s) that are underperforming the year to date budget are: building permits & development service fees ($334K below) and fines/penalties ($155K below). General government expenditures showed a favorable variance of $170K or .8%. See page 10 of report for further expenditure over-spent/savings explanations. The attached report provides more detailed discussion of each revenue source and our updated projections for the year. Please do not hesitate to contact me at x6937 should you have any questions or any suggestions about the report. Ed Prince, Council President Members of Renton City Council Page 2 of 2 May 14, 2018 h:\finance\financial reporting\monthly reports\2018 reports\cover 0318.docx This page is intentionally left blank Page | 1 Preliminary as of 05/14/2018 General Governmental Funds $% Beginning Fund Balance 19,962,845$ 19,962,845$ 26,563,785$ 26,563,785$ 20,936,323$ 20,936,323$ 33,284,838$ 12,348,515 59.0% OPERATING REVENUES Property Tax 37,038,480 1,633,550 24,356,562 1,153,726 19,397,308 880,619 759,091 (121,528) -13.8% Sales Tax 26,353,246 6,153,800 26,331,634 6,511,814 26,683,440 6,582,953 7,156,173 573,220 8.7% Sales Tax - Annexation Credit 3,114,762 728,203 3,123,230 770,799 2,120,300 509,512 848,524 339,012 66.5% Criminal Justice Sales Tax 2,701,787 665,383 2,808,564 691,484 2,782,404 685,138 751,312 66,175 9.7% Natural Gas Use Tax 184,638 72,943 180,456 62,356 228,000 78,784 48,308 (30,476) -38.7% Admission Tax 262,506 77,752 223,157 63,529 320,000 93,089 58,183 (34,907) -37.5% Franchise Fees 1,406,092 348,118 1,562,100 396,270 1,330,000 333,549 403,850 70,302 21.1% Electricity Tax 5,440,139 1,600,340 5,721,366 1,490,417 5,476,959 1,516,637 1,704,900 188,263 12.4% Natural Gas Utility Tax 1,327,937 557,961 1,630,375 617,203 1,350,900 536,633 621,678 85,045 15.8% Garbage/Solid Waste 717,148 153,593 627,254 138,662 680,000 147,823 164,761 16,939 11.5% TV Cable 1,619,364 371,036 1,651,405 382,954 1,662,115 383,157 361,967 (21,191) -5.5% Telephone 859,868 244,707 866,519 259,942 729,131 213,136 212,377 (759) -0.4% Cellular Phone 1,541,204 437,934 1,481,298 387,600 1,536,267 419,600 331,634 (87,966) -21.0% City Utilities 4,206,473 981,340 4,840,530 917,726 4,000,752 839,802 1,146,925 307,123 36.6% Utility Tax Audit 111,227 111,227 - - - - - - 0.0% Leasehold Excise Tax 173,769 713 173,396 9,086 179,000 5,053 8,262 3,209 63.5% Gambling Excise Tax 2,500,604 592,965 2,695,368 601,996 2,000,000 459,957 711,497 251,540 54.7% Real Estate Excise Tax 6,121,830 1,610,258 7,211,736 2,074,348 4,420,000 1,388,016 1,206,327 (181,689) -13.1% Less: CIP REET (2,707,676) (805,129) (6,461,736) (2,074,348) (4,420,000) (1,388,016) (1,206,327) 181,689 -13.1% EMS Levy 479,597 - - - - - - - 0.0% B&O Taxes 6,375,322 - 9,633,034 1,239,641 7,636,000 1,909,000 2,363,482 454,482 23.8% Less: CIP B&O Taxes (2,000,000) - (2,473,974) - (1,379,314) (344,829) - 344,829 -100.0% Business License Fees 1,926,510 866,595 1,480,730 439,906 1,311,894 468,715 825,177 356,462 76.1% Less: CIP Business License Fees (1,587,627) (717,651) (614,796) (245,781) (623,186) (272,608) (332,622) (60,014) 22.0% Animal Licenses and Spec Events Permits 102,905 24,160 140,391 27,732 94,174 24,220 35,628 11,408 47.1% Building Permits & Development Svc Fees 5,293,563 1,658,442 4,907,983 1,180,134 5,451,699 1,517,506 1,183,898 (333,608) -22.0% Intergovt'l (Grants, State Shared, etc)3,998,953 954,547 4,285,806 911,415 3,735,614 891,970 1,002,117 110,148 12.3% Fire District 25 and 40 Contracts 3,517,779 164,356 341,939 170,969 357,660 178,830 178,830 - 0.0% Public Safety 994,179 262,299 837,728 281,836 617,635 183,457 368,609 185,152 100.9% Culture and Recreation 1,632,903 272,407 1,722,323 256,222 1,755,923 276,653 245,382 (31,271) -11.3% Interfund/Interdept-Services 3,377,663 864,644 3,916,334 1,027,817 4,361,086 1,090,271 1,064,614 (25,658) -2.4% Fines and Penalties 901,592 134,548 822,450 138,335 830,082 132,068 208,076 76,008 57.6% Photo Enforcement 1,959,071 483,189 2,124,399 425,863 3,151,072 701,484 470,474 (231,010) -32.9% Seizure Funds - Federal/State/Local 987,293 661,152 176,503 106,573 - - 16,733 16,733 100.0% Interests and Other Earnings 1,058,880 165,180 1,155,371 191,446 875,300 140,975 247,882 106,907 75.8% Rents, Leases, and Concessions 642,192 189,094 634,897 207,290 623,195 193,428 209,780 16,352 8.5% Contributions and Donations 96,582 35,013 177,919 36,395 70,000 18,210 42,195 23,985 131.7% Other Miscellaneous 956,131 243,599 954,680 205,950 702,998 157,044 209,931 52,887 33.7% Other Financing Sources (Transfer-In, etc)2,129,561 - 283,213 - 142,975 13,000 13,000 - 0.0% Total Operating Revenues 125,816,444 21,798,267 109,530,146 21,057,303 100,191,383 20,964,834 23,642,627 2,677,793 12.8% OPERATING EXPENDITURES Council 358,550 99,419 362,101 97,498 374,666 102,377 98,763 3,614 3.5% Executive 1,778,206 486,643 1,954,748 490,536 1,977,556 517,667 545,152 (27,485) -5.3% Emergency Management*370,832 88,563 569,333 120,198 606,070 134,576 143,430 (8,854) -6.6% City Attorney 1,983,834 498,957 2,088,718 508,012 2,251,312 556,653 542,881 13,772 2.5% Court Services 2,075,763 508,523 2,174,217 523,105 2,250,644 546,315 561,465 (15,150) -2.8% Community and Eco Dvlpmnt Admin 1,161,330 286,282 1,351,830 329,786 1,339,679 328,405 335,635 (7,231) -2.2% Development Services 2,859,410 676,129 3,023,728 754,102 3,451,529 839,090 704,870 134,220 16.0% Economic Development 1,004,411 166,805 949,467 140,672 1,122,610 176,662 191,708 (15,046) -8.5% Planning 2,716,214 630,155 2,815,148 681,350 3,473,927 823,680 743,111 80,568 9.8% Finance 3,046,824 642,161 3,132,609 630,778 3,628,725 747,503 674,895 72,608 9.7% City Clerk 914,251 242,432 1,119,376 387,366 1,250,565 387,290 493,757 (106,466) -27.5% Human Resources 1,193,016 299,054 1,221,841 273,335 1,370,877 324,936 299,021 25,915 8.0% Police 28,891,879 7,154,611 30,987,047 7,499,489 32,949,811 8,063,769 7,998,067 65,702 0.8% Jail Services 4,704,978 1,176,073 4,807,443 1,201,697 5,968,750 1,492,103 1,492,103 - 0.0% Fire*25,349,755 7,428,023 - 44 - - - - 0.0% Community Services Admin 585,983 155,142 554,951 128,246 523,015 129,908 128,636 1,272 1.0% Parks 4,516,804 961,383 4,891,639 1,002,760 5,282,509 1,105,934 1,030,473 75,461 6.8% Parks Planning & Natural Resources 952,980 165,213 1,059,058 204,477 1,266,373 232,682 197,223 35,459 15.2% Recreation 5,708,602 1,263,559 5,978,304 1,289,606 6,433,735 1,363,734 1,324,227 39,507 2.9% Human Services 1,241,169 269,088 1,634,387 256,318 1,311,570 239,643 243,570 (3,928) -1.6% Neighborhoods, Resources, & Events 181,497 16,461 209,288 16,697 7,074 1,577 2,444 (867) -55.0% Museum 229,543 55,330 235,712 59,213 241,246 59,393 60,984 (1,591) -2.7% Public Works Admin 398,796 100,509 406,781 101,914 417,024 104,789 104,253 535 0.5% Street Maintenance 5,041,509 1,236,414 5,603,141 1,383,891 5,587,710 1,375,480 1,354,087 21,393 1.6% Transportation 5,966,281 1,219,946 5,368,887 1,046,712 5,791,047 1,158,018 1,370,577 (212,560) -18.4% Debt Service 6,099,166 295,075 6,063,576 293,691 5,703,244 290,010 290,010 - 0.0% Non-Departmental and Other 9,883,923 917,099 14,245,763 776,618 3,720,864 797,846 797,846 - 0.0% Total Operating Expenditures 119,215,504 27,039,048 102,809,093 20,198,109 98,302,133 21,900,039 21,729,189 170,850 0.8% Total Ending Fund Balance 26,563,785$ 14,722,064$ 33,284,838$ 27,422,979$ 22,825,573$ 20,001,118$ 35,198,276$ 15,197,158$ 76.0% *Emergency Management was moved to Executive due to formation of RRFA Favorable (Unfavorable) 2016 2017 2018 Variance Annual Actual YTD Actual Annual Budget YTD Budget YTD ActualSummary of Sources and Uses Annual Actual YTD Actual Monthly Financial Report March 2018 Preliminary Monthly Financial Report March 2018 Page | 2 Preliminary as of 05/14/2018 OVERVIEW This financial overview reflects the City’s overall financial position for the fiscal year through March 31, 2018. Except as noted, year-to-date budgeted revenues and operating expenditures are generally based on the collection/disbursement patterns for the same period of the preceding two years. The table on the previous page summarizes the general governmental fund revenues and expenditures. Revenues Taxes The combined collection of property, sales/use, utility, gambling, admissions, and real estate excise taxes represents 71% of all resources supporting general governmental activities. The following section provides detail information on property, sales, utility, and other taxes. Property Tax March’s collection is $665K. The negative amount for January is due to the timing of recording January’s receipts in February. February’s activity corrected the negative January balance. The total year-to- date collection of $759K is $394K or 34% less than the prior year and is also $122K or 14% less than the year-to- date budget. The total property tax levy is $5 million less in 2018, which is why the year to year comparison is so low. Sales Tax March 2018 sales tax receipts totaled $2.1M. Compared with the same month last year, it is $153K or 8% more. Compared to the projected current month’s budget, it is $108K or 5% above. The year‐ to‐date collection of $7.2M is $644K or 10% more than the prior year and is also $465K or 10% more than budgeted. New Construction and Service are the sectors generating and collecting more than anticipated. 2018’s monthly budgets are generally based on 2013 through 2017 collections. 2017 2018 2018 Actual Budget Actual $%$% Jan 55,429$ 31,649$ (12,745)$ (68,174)$ -123%(44,394)$ -140% Feb 195,332 161,273 106,364 (88,967) -46%(54,909) -34% Mar 902,965 687,696 665,471 (237,493) -26%(22,225) -3% Apr 7,035,332 4,704,879 May 4,489,476 4,548,312 Jun 128,834 84,239 Jul 69,600 40,053 Aug 101,349 108,016 Sep 442,694 316,388 Oct 4,057,893 3,251,619 Nov 6,733,813 5,371,847 Dec 143,844 91,336 YTD Total 1,153,726$ 880,619$ 759,091$ (394,634)$ -34%(121,528)$ -14% Annual Total 24,356,562$ 19,397,308$ Property Tax Revenues Year to Date through March 2018 vs. 2017 2018 vs. Budget Month 2017 2018 2018 Actual Budget Actual $%$% Jan 2,092,821$ 2,096,932$ 2,217,949$ 125,128$ 6%121,017$ 6% Feb 2,473,715 2,495,067 2,839,044 365,329 15%343,977 14% Mar 1,945,278 1,990,954 2,099,180 153,902 8%108,226 5% Apr 1,871,345 1,956,740 - May 2,381,981 2,327,614 - Jun 2,075,555 2,050,822 - Jul 2,236,477 2,140,543 - Aug 2,421,720 2,378,153 - Sep 2,162,766 2,236,561 - Oct 2,273,788 2,332,820 - Nov 2,347,924 2,426,685 - Dec 2,048,264 2,250,548 - YTD Total 6,511,814$ 6,582,953$ 7,156,173$ 644,359$ 10%573,220$ 9% Annual Total 26,331,634$ 26,683,440$ 2018 vs. Budget2018 vs. 2017 Month Year to Date through March Local Retail Sales Tax Revenues Monthly Financial Report March 2018 Page | 3 Preliminary as of 05/14/2018 The following table breaks out the City’s base sales tax (excluding Criminal Justice and Annexation Credit) by major business sectors: Utility tax March utility tax revenues are $1.6M, which is $382K or 32% higher than the same month last year and is also higher than the budget by $330K or 26%. The year‐to‐date collection is $4.6M, which is $336K or 8% higher than the prior year but is $457K or 11% higher than the budget. The large January variance with the budget is due to the timing of when 2018 Cell/Phone/Garbage taxes were recorded. The monthly budgets are based on 2016/2017 activity. The table below breaks out Utility Tax by source. As mentioned last month, the large variance with electrical and natural gas was due to an error in recording these revenues and has corrected itself in March. Sales Tax by Sector 2017 2018 Bgt YTD Act Change 2018/2017 2018 Act vs Bgt New Construction 1,053,453$ 861,639$ 1,078,451$ 24,997$ 2% $ 216,812 25% Auto Sales 1,198,109 1,189,304 1,267,907 69,798 6% 78,603 7% General Retail 1,980,703 2,061,875 2,089,087 108,384 5% 27,212 1% Manufacturing 370,507 484,742 479,103 108,596 29% (5,640)-1% Wholesale 334,843 321,935 354,299 19,456 6% 32,363 10% Service 1,413,183 1,491,882 1,720,890 307,707 22% 229,008 15% Other 161,015 171,575 166,436 5,422 3% (5,139)-3% YTD Total 6,511,814$ 6,582,953$ 7,156,173$ 644,359$ 10%573,220$ 9% Note: Excludes Annexation Credit and Criminal Justice Sales Tax revenue. 2017 2018 2018 Actual Budget Actual $%$% Jan 1,698,721$ 1,472,870$ 1,395,386$ (303,335)$ -18%(77,484)$ -5% Feb 1,360,589 1,413,168 1,617,972 257,383 19%204,804 14% Mar 1,197,548 1,249,534 1,579,191 381,643 32%329,657 26% Apr 1,797,449 1,493,002 May 1,464,438 1,341,860 Jun 1,351,607 1,173,122 Jul 1,538,390 1,342,347 Aug 1,185,237 1,155,083 Sep 1,261,199 1,224,457 Oct 1,428,438 1,322,247 Nov 1,267,897 1,143,031 Dec 1,447,690 1,333,404 YTD Total 4,256,858$ 4,135,571$ 4,592,549$ 335,691$ 8%456,978$ 11% Annual Total 16,999,203$ 15,664,124$ 2018 vs. Budget2018 vs. 2017 Year to Date through March Utility Tax Revenues Month Utility Tax by Type 2017 2018 Bgt YTD Act Change 2018/2017 2018 Act vs Bgt Electrical 1,490,417$ 1,516,637$ 1,704,900$ 214,483$ 14% $ 188,263 12% Natural Gas 679,558 615,417 669,986 (9,573) -1% 54,569 9% Cell 387,600 419,600 331,634 (55,966) -14% (87,966)-21% Phone 259,942 213,136 212,377 (47,565) -18% (759)0% Cable 382,954 383,157 361,967 (20,987) -5% (21,191)-6% Garbage/Solid Waste 138,662 147,823 164,761 26,099 19% 16,939 11% City Utilities 917,726 839,802 1,146,925 229,200 25% 307,123 37% Utility Tax Audit - - - - N/A - N/A YTD Total 4,256,858$ 4,135,571$ 4,592,549$ 335,691$ 8%456,978$ 11% Annual Total 16,999,203$ 15,664,124$ YTD as % of 25%26% Monthly Financial Report March 2018 Page | 4 Preliminary as of 05/14/2018 Other Taxes Real Estate Excise Tax The City collected $291K in Real Estate Excise Tax revenues (REET) for March. This is $417K or 59% less than the same month last year but is only $101K or 26% less than the current month’s budget. The year‐to-date collection is $1.4M, which is $577K or 28% less than the prior year but is $109K or 8% above the budget. The higher than expected variance is due to 10 large transactions in December and January which accounts for $708K of the total REET collected. Gambling Tax March’s Gambling Tax collections totaled $245K, which is $64K or 36% above the same month last year and is also above the current month’s budget by $101K or 69%. The year‐to‐date total of $711K is $110K or 18% above the prior year and is also $252K or 55% above budget. Franchise Fees Franchise Fees are due quarterly in January, April, July, and October. The year-to-date total of $404K is right on target with the prior year but is $70K or 21% above the projected year‐to‐date budget. 2017 2018 2018 Actual Budget Actual $%$% Jan 220,536$ 157,924$ 210,929$ (9,607)$ -4%53,004$ 34% Feb 200,622 157,269 255,285 54,663 27%98,016 62% Mar 180,839 144,763 245,283 64,444 36%100,520 69% Apr 219,422 160,397 - May 248,673 172,020 - Jun 232,889 160,867 - Jul 230,342 163,457 - Aug 216,990 207,784 - Sep 205,141 156,872 - Oct 215,122 176,050 - Nov 259,744 170,551 - Dec 265,048 172,045 - YTD Total 601,996$ 459,957$ 711,497$ 109,501$ 18%251,540$ 55% Annual Total 2,695,368$ 2,000,000$ 2018 vs. 2017 Gambling Tax Revenue Month Year to Date through March 2018 vs. Budget 2017 2018 2018 Actual Budget Actual $%$% Jan 380,870$ 326,648$ 371,458$ (9,411)$ -2%44,810$ 14% Feb 6,300 2,823 16,600 10,300 163%13,777 488% Mar 9,100 4,078 15,792 6,692 74%11,714 287% Apr 369,626 324,886 - May 7,688 3,445 - Jun 21,325 9,555 - Jul 342,363 307,508 - Aug 7,700 3,450 - Sep 8,750 6,161 - Oct 375,128 324,373 - Nov 10,500 4,705 - Dec 22,750 12,367 - YTD Total 396,270$ 333,549$ 403,850$ 7,581$ 2%70,302$ 21% Annual Total 1,562,100$ 1,330,000$ Franchise Fees Revenue Year to Date through March Month 2018 vs. 2017 2018 vs. Budget 2017 2018 2018 Actual Budget Actual $%$% Jan 1,028,456$ 786,056$ 840,316$ (188,139)$ -18%54,260$ 7% Feb 337,024 210,018 366,011 28,987 9%155,993 74% Mar 708,868 391,942 291,045 (417,824) -59%(100,897) -26% Apr 385,517 266,812 May 386,087 300,651 Jun 747,549 458,002 Jul 591,137 440,175 Aug 672,396 507,194 Sep 633,804 431,443 Oct 359,891 308,343 Nov 775,249 398,534 Dec 585,757 (79,171) YTD Total 2,074,348$ 1,388,016$ 1,497,372$ (576,976)$ -28%109,356$ 8% Annual Total 7,211,736$ 4,420,000$ *Total REET (GF & CIP) Month 2018 vs. Budget2018 vs. 2017 Real Estate Excise Tax (REET) Revenues* Year to Date through March Monthly Financial Report March 2018 Page | 5 Preliminary as of 05/14/2018 Admission Tax Admission Tax returns are due quarterly in January, April, July, and October of each year. January 2018 collections represent activities conducted during the 4th quarter of 2017. The year-to-date collection of $58K is $5K or 8% less than the prior year and is also $35K or 37% less than the budget. Business & Occupation Tax Businesses with gross receipts of $500K or more per year, earned within the City of Renton, are now required to file and pay Business and Occupation (B&O) tax, in lieu of the Business License registration fee. Year-to-date receipts totaled $2.4M. The increase in tax receipts from 2017 to 2018 is due to the amendment that lowered the B&O reporting threshold from $1.5 million to $500K, which ultimately widened the tax base. This increase is offset by a decrease in license revenue (below). Licenses and Permits Business Licenses Business Licenses totaled $42K for March, which is $11K or 21% below the same month last year and is $8K or 25% above the current month’s budget. The variance with the budget and prior year is due to two thing: 1) the City adopting Ordinance 5866 which changed the reporting period from quarterly to annually with a due date of January, and 2) removing the per employee tax. The reduction in revenue collected from the per employee tax is offset by the increase in B&O (above). The City projects a decrease in overall Business Licenses. 2017 2018 2018 Actual Budget Actual $%$% Jan 60,741$ 90,356$ 56,598$ (4,143)$ -7%(33,759)$ -37% Feb 2,788 2,733 1,473 (1,315) -47%(1,260) -46% Mar - - 112 112 100%112 100% Apr 58,566 80,156 - May 1,279 842 - Jun 785 517 - Jul 51,061 73,680 - Aug 1,578 1,040 - Sep - 341 - - Oct 1,705 39,955 - Nov - 956 - - Dec 44,655 29,423 - YTD Total 63,529$ 93,089$ 58,183$ (5,346)$ -8%(34,907)$ -37% Annual Total 223,157$ 320,000$ 2018 vs. Budget Admission Tax Revenue Year to Date through March Month 2018 vs. 2017 2017 2018 2018 Actual Budget Actual $%$% Jan 432,319$ 1,527,200$ 1,301,574$ 869,256$ 201%(225,626)$ -15% Feb 794,093 190,900 1,013,630 219,536 28%822,730 431% Mar 13,228 190,900 48,278 35,050 265%(142,622) -75% Apr 4,626,880 1,527,200 - May 316,791 190,900 - Jun 23,491 190,900 - Jul 1,139,041 1,527,200 - Aug 399,375 190,900 - Sep 169,792 190,900 - Oct 981,417 1,527,200 - Nov 320,706 190,900 - Dec 415,901 190,900 - YTD Total 1,239,641$ 1,909,000$ 2,363,482$ 1,123,842$ 91%454,482$ 24% Annual Total 9,633,034$ 7,636,000$ *Total Business & Occupation Taxes (GF & CIP) Business & Occupation Taxes* Year to Date through March Month 2018 vs. 2017 2018 vs. Budget 2017 2018 2018 Actual Budget Actual $%$% Jan 229,270$ 277,687 574,453$ 345,183$ 151%296,767$ 107% Feb 157,504 157,567 208,947 51,443 33%51,379 33% Mar 53,131 33,461 41,777 (11,354) -21%8,316 25% Apr 157,983 145,552 - May 126,086 97,341 - Jun 36,375 27,014 - Jul 217,718 181,851 - Aug 124,833 95,699 - Sep 57,640 34,647 - Oct 187,368 160,619 - Nov 88,975 73,242 - Dec 43,847 27,214 - YTD Total 439,906$ 468,715$ 825,177$ 385,271$ 88%356,462$ 76% Annual Total 1,480,730$ 1,311,894$ *Total Business License (GF & CIP) 2018 vs. 2017 Year to Date through March 2018 vs. Budget Business Licenses* Month Monthly Financial Report March 2018 Page | 6 Preliminary as of 05/14/2018 Building Permits and Development Service Fees Building Permits and Development Service Fee revenues totaled $588K in March. The year‐to‐date revenues of $1.2M is right on par with the year before but is $334K or 22% lower than budget. The large budget variance in January is due to large payments for building permits and plan review (Southport Developer and Group Health) receipted in January 2016 (monthly budgets is based on 2016/2017 activity. Intergovernmental These revenue sources include federal (direct and indirect) grants, state grants, state shared revenues, local grants, and entitlements. State shared revenues 96% of the total revenues in this category. The year- to-date total Intergovernmental revenue is $1.9M or 28% of the budget. State Shared Revenues State Shared Revenue collections totaled $1.7M since the start of the year. Compared to the prior year, State Shared Revenues are above by $190K or 13%. Compared to the projected budget, the City is collecting $224K or 15% more. The higher than expected collection is due to collecting more than anticipated Criminal Justice’s Sales Tax and marijuana enforcement. This large increase was the result of a “catch-up” payment from the state in March. In the future, the cities shared revenue distribution will be approximately double the normal bi-monthly distribution (through June 2019). 2017 2018 2018 Actual Budget Actual $%$% Jan 399,548$ 567,204$ 314,626$ (84,921)$ -21%(252,577)$ -45% Feb 277,296 369,165 280,745 3,449 1%(88,420) -24% Mar 503,290 581,137 588,527 85,237 17%7,389 1% Apr 265,749 321,507 May 558,773 499,771 Jun 611,441 560,415 Jul 264,515 388,411 Aug 433,043 444,085 Sep 445,562 441,521 Oct 338,298 436,655 Nov 479,017 414,816 Dec 331,450 427,013 YTD Total 1,180,134$ 1,517,506$ 1,183,898$ 3,764$ 0%(333,608)$ -22% Annual Total 4,907,983$ 5,451,699$ Year to Date through March 2018 vs. Budget2018 vs. 2017 Month Building Permits and Development Service Fees Intergovernmental 2017 2018 Bgt YTD Act Change 2018/2017 2018 Act vs Bgt Fire District #25 -$ -$ -$ -$ N/A $ - N/A Fire District #40 170,969 178,830 178,830 7,861 5%- 0% State Shared Revenue 1,477,606 1,444,425 1,668,090 190,484 13%223,665 15% Federal Grants 11,542 30,433 497 (11,044) -96%(29,936) -98% State Grants 22,246 29,422 15,271 (6,976) -31%(14,151) -48% Other Grants/Intgovt 91,505 72,828 69,572 (21,933) -24%(3,256) -4% ARRA Grants - - - - N/A - N/A Total Rev YTD 1,773,868$ 1,755,938$ 1,932,260$ 158,391$ 9%176,322$ 10% Total Rev Annual 7,436,309$ 6,875,678$ YTD %24%26%28% Note: Includes CJ Sales Tax and FD25 & FD40 contracts 2017 2018 2018 Actual Budget Actual $%$% Crim Just Sales Tax 691,484$ 685,138$ 751,312$ 59,829$ 9%66,175$ 10% Judicial Contribution - - 5,517 5,517 100%5,517 100% Crim Just - High Crime 67,721 66,589 68,269 549 1%1,681 3% Crim Just - Pop 7,006 6,044 7,278 272 4%1,233 20% Crim Just - Spec Prog 25,487 22,472 26,365 878 3%3,893 17% State DUI 3,863 4,413 3,796 (67) -2%(617) -14% Marijuana Enforcement 11,885 - 110,795 98,910 832%110,795 100% Liquor Profits 213,888 212,791 212,768 (1,120) -1%(24) 0% Liquor Excise Tax 113,721 104,301 119,489 5,767 5%15,188 15% Fuel Tax 342,553 342,678 362,502 19,949 6%19,824 6% YTD Total 1,477,606$ 1,444,425$ 1,668,090$ 190,484$ 13%223,665$ 15% Annual Total 6,145,527$ 5,942,169$ State Shared Revenues 2018 vs. 2017 Revenue Year to Date through March 2018 vs. Budget Monthly Financial Report March 2018 Page | 7 Preliminary as of 05/14/2018 Charges for Services These revenue sources consist of general government, public safety, plan review and inspection, culture and recreation, and interfund/interdepartmental sales and services. Recreation and interfund/interdepartmental sales and services constitute 61% of the total revenue in this category. The year-to-date total charges for services are $2.1M or 24% of the budget. The following sections provide detail information for Public Safety, Recreation, and Interfund Services. Public Safety Services Public Safety Services totaled $369K since the start of the year. These services include private security, adult probation services, monitoring of prisoners, and intergovernmental public safety services (non-grants). Compared to the prior year, the City is collecting $87K or 31% more. Compared to the year-to-date budget, the City is over budget by $185K or 101%. The variance with the prior year is due to collecting large reimbursements for the School Resource Officer program. Recreation Recreation revenues totaled $55K for the current month. Compared to the same month the prior year, the City collected $10K or 15% less. Compared to the projected monthly budget, the City collected $10K or 16% less. The year‐to‐date collection of $245K is 11K or 4% less that this point last year and 31K or 11% lower than the year‐to‐date budget. 2017 2018 2018 Actual Budget Actual $%$% Jan 64,424$ 57,002$ 224,932$ 160,509$ 249%167,930$ 295% Feb 68,705 56,753 60,888 (7,817) -11%4,136 7% Mar 148,707 69,703 82,789 (65,918) -44%13,086 19% Apr 61,399 37,896 - May 63,815 37,767 - Jun 43,374 75,004 - Jul 59,850 31,948 - Aug 58,114 34,576 - Sep 53,908 40,957 - Oct 52,056 71,643 - Nov 77,748 49,060 - Dec 85,628 55,327 - YTD Total 281,836$ 183,457$ 368,609$ 86,774$ 31%185,152$ 101% Annual Total 837,728$ 617,635$ 2018 vs. Budget Month 2018 vs. 2017 Year to Date through March Public Safety Services 2017 2018 2018 Actual Budget Actual $%$% Jan 152,350$ 165,445$ 138,388$ (13,962)$ -9%(27,057)$ -16% Feb 38,452 45,248 51,694 13,243 34%6,446 14% Mar 65,420 65,959 55,300 (10,121) -15%(10,660) -16% Apr 74,806 98,092 - May 84,381 81,970 - Jun 153,304 205,712 - Jul 482,458 422,598 - Aug 382,296 383,056 - Sep 135,476 127,239 - Oct 49,113 49,623 - Nov 58,320 66,278 - Dec 45,946 44,704 - YTD Total 256,222$ 276,653$ 245,382$ (10,840)$ -4%(31,271)$ -11% Annual Total 1,722,323$ 1,755,923$ 2018 vs. Budget2018 vs. 2017 Month Recreation Year to Date through March Monthly Financial Report March 2018 Page | 8 Preliminary as of 05/14/2018 Interfund Services The year-to-date collections for Interfund Services revenues are $1.1M. Compared to the prior year, the revenues are over by $37K or 4%. Compared to the projected budget, the revenues are below by $26K or 2%. 2018’s monthly budgets are based on 1/12th of the annual budget. The majority of these revenues are related to indirect cost allocations, which are internal administrative costs. The remaining costs consist of Development Services division’s inspection fees, Parks Planning and Natural Resources division’s capital investment program reimbursements, Transportation division’s capital investment program reimbursements, and Maintenance division’s street maintenance reimbursements. Fines and Penalties These revenue sources contain civil (penalties, infractions, and parking), criminal (traffic, non- traffic, and costs), and non- court fines, forfeitures, and penalties. The table below breaks down these fines by type. The year-to-date total fines and penalties is $679K. This is $114K or 20% higher than a year ago but is $155K or 19% lower than the budget. 2017 2018 2018 Actual Budget Actual $%$% Jan 330,774$ 363,424$ 341,804$ 11,030$ 3%(21,619)$ -6% Feb 319,851 363,424 344,339 24,488 8%(19,084) -5% Mar 377,192 363,424 378,470 1,278 0%15,046 4% Apr 332,180 363,424 - May 332,543 363,424 - Jun 322,435 363,424 - Jul 314,856 363,424 - Aug 295,921 363,424 - Sep 350,908 363,424 - Oct 321,038 363,424 - Nov 316,488 363,424 - Dec 302,147 363,424 - YTD Total 1,027,817$ 1,090,271$ 1,064,614$ 36,797$ 4%(25,658)$ -2% Annual Total 3,916,334$ 4,361,086$ 2018 vs. Budget Month Interfund Services Year to Date through March 2018 vs. 2017 2017 2018 2018 Actual Budget Actual $%$% Jan 134,957$ 202,466$ 141,625$ 6,668$ 5%(60,841)$ -30% Feb 217,056 304,761 224,814 7,759 4%(79,947) -26% Mar 212,186 326,326 312,111 99,925 47%(14,214) -4% Apr 242,816 334,935 May 229,877 307,640 Jun 302,666 394,406 Jul 247,260 323,718 Aug 298,685 368,664 Sep 220,425 286,907 Oct 274,245 357,604 Nov 240,739 355,833 Dec 325,938 417,895 YTD Total 564,199$ 833,552$ 678,550$ 114,352$ 20%(155,002)$ -19% Annual Total 2,946,849$ 3,981,154$ Month 2018 vs. Budget2018 vs. 2017 Year to Date through March Fines and Penalties by Month Year to Date through March 2017 2018 2018 Actual Budget Actual $%$% Civil Penalties 531$ 1,132$ 409$ (123)$ -23%(723)$ -64% Civil Infraction Penalties 52,460 51,327 93,252 40,792 78%41,925 82% Civil Parking Infraction Penalties 29,629 37,392 46,426 16,797 57%9,034 24% Photo Enforcement Program 425,863 701,484 470,474 44,611 10%(231,010) -33% Criminal Traffic Misdemeanor Fines 13,834 10,830 19,655 5,821 42%8,825 81% Criminal Non-Traffic Fines 16,068 12,018 15,779 (290) -2%3,760 31% Criminal Costs 14,870 16,152 25,745 10,874 73%9,592 59% Non-Court Fines, Forfeitures and Penalties 10,943 3,217 6,811 (4,132) -38%3,594 112% YTD Total 564,199$ 833,552$ 678,550$ 114,352$ 20%(155,002)$ -19% Annual Total 2,946,849$ 3,981,154$ Revenue 2018 vs. Budget Fines and Penalties by Type 2018 vs. 2017 Monthly Financial Report March 2018 Page | 9 Preliminary as of 05/14/2018 Included in the Fines and Penalties revenue budget is $2M from the Photo Enforcement program. The monthly budget is based on the prior year’s revenue. The year-to- date collections from this program equates to $470K. The associated costs includes the equipment provided by American Traffic Solutions, Inc. (ATS), dedicated 1 FTE in the Court Services Department to process the increased caseload and 1.1 FTEs in the Police Department for support services. This staff time, along with a 50% pro tem budget and interpreter costs amounts to $329K for personnel costs. The total costs for the program equates to $1.5M which is represented in the table. Due to the timing of when the invoice was received, January 2018’s equipment rental cost was recorded in February. Miscellaneous This revenue source reflects the collection of interest and other earnings, rents, leases, and concessions, contributions, and donations from private sources, and other miscellaneous revenues. The year-to-date total miscellaneous is $591K. Compared to last year, the revenues are below by $72K or 11%. Compared to the projected year-to-date budget, the revenues are over by $154K or 35%. The large variance with the prior year is due to collecting more than anticipated Seizure Funds in 2017. Seizure Funds are restricted to drug enforcement only and are not available for general operating purposes. Favorable 18 Budget 18 Actual 18 Budget 18 Actual (Unfavorable)1 Jan 200,059$ 136,853$ 121,775$ 27,432$ 109,421$ Feb 245,606 154,588 121,775 95,186 59,402 Mar 255,819 179,033 121,775 95,195 83,838 Apr 254,361 - 121,775 - - May 245,760 - 121,775 - - Jun 320,341 - 121,775 - - Jul 253,555 - 121,775 - - Aug 292,777 - 121,775 - - Sep 214,081 - 121,775 - - Oct 293,253 - 121,775 - - Nov 285,573 - 121,775 - - Dec 289,886 - 121,775 - - YTD Total 701,484$ 470,474$ 365,324$ 217,814$ 252,661$ Annual Total 3,151,072$ 1,461,297$ 1 Actuals of Revenues and Expenses Photo Enforcement Program Year to Date through March Month Revenues Expenses 2017 2018 2018 Actual Budget Actual $%$% Jan 363,997$ 226,336$ 262,690$ (101,308)$ -28%36,354$ 16% Feb 148,988 104,377 150,608 1,620 1%46,231 44% Mar 150,954 106,591 178,170 27,216 18%71,579 67% Apr 188,887 113,950 May 152,678 116,937 Jun 179,152 142,288 Jul 193,718 157,194 Aug 198,576 161,026 Sep 151,310 124,685 Oct 156,212 117,382 Nov 125,698 95,292 Dec 468,107 358,060 YTD Total 663,940$ 437,304$ 591,468$ (72,472)$ -11%154,164$ 35% Annual Total 2,478,278$ 1,824,117$ Year to Date through March Month 2018 vs. Budget2018 vs. 2017 Miscellaneous Revenues by Month 2017 2018 2018 Actual Budget Actual $%$% Interests and Other Earnings 191,446$ 140,975$ 247,882$ 56,437$ 29%106,907$ 76% Rents, Leases, and Concessions 207,290 193,428 209,780 2,490 1%16,352 8% Contributions/Donations from Private Sources 36,395 18,210 42,195 5,800 16%23,985 132% Other 122,237 84,691 74,878 (47,358) -39%(9,813) -12% Seizure Funds - Federal/State/Local 106,573 - 16,733 (89,840) -84%16,733 100% YTD Total 663,940$ 437,304$ 591,468$ (72,472)$ -11%154,164$ 35% Annual Total 2,478,278$ 1,824,117$ 2018 vs. Budget Miscellaneous Revenues by Type Year to Date through March Revenue 2018 vs. 2017 Monthly Financial Report March 2018 Page | 10 Preliminary as of 05/14/2018 EXPENSES Overall, the City has expended 22.1% of its budgeted general governmental expenditures at the end of March. This is $171K or .8% below year-to-date budgeted expenditures. See below for summary of unfavorable items for general governmental departments. City Clerk is over the year‐to‐date budget by $106K or 27.5%. This is due to over spending on voter registration ($88K), election costs ($15K), and salaries ($4K). We will monitor this to determine if a budget adjustment is needed at year-end. Court Services department is over the year-to-date budget by $15K or 2.8%. This is due to over spending on contracted services ($8K), other attorney fees ($3K), witness fees ($3K), and security ($3K). We will monitor this to determine if a budget adjustment is needed at year-end. Transportation, Executive department, Community and Economic Development, and Human Services are all reflecting a negative variance on their respective expenditures; however, after taking a deeper dive into the specific costs associated with these variances, these are primarily related to timing differences that are skewing the variance calculation. ENTERPRISE FUNDS The table below gives an analysis of all City Enterprise funds. Displayed are the year-to-date revenues and expenditures for each enterprise. Included in each funds are the capital revenues and expenditures. Monthly Financial Report March 2018 Page | 11 Preliminary as of 05/14/2018 Airport Golf Course Solid Waste Utility Water Utility Wastewater Utility Surface Water Utility Metro REVENUES: Licenses and permits - - - - 23,400 15,600 - Grants / intergovernmental 23,656 - 83,779 - - 631,343 - Charges for services 61,475 242,390 3,668,437 3,704,535 2,621,179 2,918,711 4,120,968 Interdepartmental services - - - - - - - Fines and penalties 275 - - - - - - Rents, leases, and misc fees 644,620 47,229 - 70,055 - - - Interest and other misc 9,228 1,343 7,325 520,491 592,510 207,146 14,080 TOTAL REVENUES 739,254 290,962 3,759,541 4,295,081 3,237,089 3,772,800 4,135,048 EXPENSES: Utility billing - - 10,405 38,871 32,229 48,915 - Utility systems - - 3,746,074 955,285 814,001 853,733 - Utility maintenance - - 85,736 1,354,490 557,055 791,617 4,102,693 Transportation 425,379 - - - - - - Golf - 477,758 - - - - - TOTAL EXPENSES 425,379 477,758 3,842,215 2,348,646 1,403,285 1,694,265 4,102,693 AMOUNT AVAILABLE FOR DEBT SERVICE 313,875 (186,796) (82,675) 1,946,435 1,833,804 2,078,535 32,355 DEBT SERVICE: Principal - - - - - - - Interest - - - 1,602 900 130,728 - TOTAL DEBT SERVICE - - - 1,602 900 130,728 - CAPITAL PROJECTS 17,164 - - 476,028 521,039 535,494 - TRANSFERS IN/(OUT)- - - - - (993) - CHANGE IN FUND BALANCE 296,711 (186,796) (82,675) 1,468,805 1,311,865 1,411,320 32,355 BEGINNING FUND BALANCE, Jan 1 3,459,189 5,267 3,000,312 33,913,567 17,410,002 13,934,705 5,089,769 ENDING FUND BALANCE, Mar 31 3,755,900 (181,529) 2,917,637 35,382,372 18,721,867 15,346,025 5,122,124 Monthly Financial Report March 2018 Page | 12 Preliminary as of 05/14/2018 INTERNAL SERVICE FUNDS The table below gives an analysis of all City Internal Service Funds. Displayed are the year-to-date revenues and expenditures for each internal service. Included in each fund are the capital revenues and expenditures. Equipment Rental Information Technology Facilities Communications Insurance Healthcare Retiree Healthcare REVENUES: Technology Fee - 62,994 - - - - - Grants / intergovernmental - - - - - - - Charges for services Equipment rental m&o 544,276 1,082,136 - - - - - Print and mail - - - 111,132 - - - Communications - - - 170,537 - - - Facilities - - 1,019,441 - - - - Data cards and cell phones - - - - - - - IT service contracts - - - - - - - Interest and other misc 17,878 9,328 4,206 1,594 44,646 11,891 30,502 Internal service fund misc: Vehicle / equipment capital recovery 520,555 52,713 - - - - - Insurance premiums - - - - 432,416 - - Worker's comp/unemployment - - - - 327,400 - - Benefit premiums - - - - - 2,321,584 656,168 Other misc 109 - - - - 229,946 - Interfund Loan - - - - - - - Capital contributions - - - - - - - Disposal of capital assets - - - - - - - Insurance recoveries - - - - 228,741 - - TOTAL REVENUES 1,082,818 1,207,171 1,023,647 283,263 1,033,203 2,563,421 686,670 EXPENSES: Communications 158,250 Equipment rental 549,825 Facilities 1,032,356 Healthcare 2,153,586 Information technology 1,305,615 Print and mail 102,135 Retiree healthcare 168,699 Risk management: Risk management 812,454 Unemployment 9,614 Worker's compensation 319,012 TOTAL EXPENSES 549,825 1,305,615 1,032,356 260,385 1,141,080 2,153,586 168,699 AMOUNT AVAILABLE FOR CAPITAL 532,993 (98,444) (8,709) 22,878 (107,877) 409,835 517,971 CAPITAL PROJECTS 514,820 105,606 - - - - - TRANSFERS IN - 993 - - - - - TRANSFERS (OUT)- - - - - - - CHANGE IN FUND BALANCE 18,173 (203,057) (8,709) 22,878 (107,877) 409,835 517,971 BEGINNING FUND BALANCE, Jan 1 6,882,620 3,737,060 1,530,747 608,145 17,731,130 4,617,488 11,887,344 ENDING FUND BALANCE, Mar 31 6,900,793 3,534,003 1,522,038 631,023 17,623,253 5,027,323 12,405,315 Monthly Financial Report March 2018 Page | 13 Preliminary as of 05/14/2018 FUND BALANCE Page 14 shows the ending fund balance as of February 2018. The City’s fund balance is a combination of current deficit/surplus of funds which have accrued from unexpended operating budgets, unanticipated excess revenues, and from balances accumulated from prior years. The prior year’s balances (or beginning balance) include funds identified as being reserved for specific purposes or required to meet the current year’s appropriations. These balances also provide financial stability to the City’s operation during uncertain times and provide a layer of security to bondholders. At the end of March, the City has $35.2M reported in the combined general governmental fund balance of the current year’s operating budget, which is approximately 35.8% of budgeted operating expenditures. This is an increase of $1.9M from the year’s beginning balance. March’s ending fund balance is over the anticipated General Governmental Fund Balance of $20M by $15.1M or 76%. Although the ending fund balance is above projections, it is consistent with the prior years’ trends. CONTACT INFORMATION This report is prepared by the Finance Division of the Administrative Services Department. For additional financial information, please also review our website: http://www.rentonwa.gov/. For any questions about the report, please feel free to contact us at mgordon@rentonwa.gov or JDThomas@Rentonwa.gov. Monthly Financial Report March 2018 Page | 14 Preliminary as of 05/14/2018 City of Renton All Funds - Revenue, Expenditures and Fund Balances Cash Basis through March 31, 2018 Funds Balance 01/01/2018 Budgeted Revenue Revenue 03/31/18 Total Funds Available Budgeted Expenditure Expenditure 03/31/18 Ending Balance GENERAL GOVERNMENT FUNDS:33,284,838 100,191,383 23,642,627 56,927,465 98,302,133 21,729,189 35,198,276 000 General 22,708,066 69,157,742 19,570,449 42,278,515 67,041,323 15,954,435 26,324,081 001 Community Services 4,840,993 13,425,796 2,352,315 7,193,308 13,443,212 2,669,329 4,523,979 003 Street 3,143,904 11,288,240 1,496,539 4,640,443 11,378,757 2,724,664 1,915,779 004 Community Dev Block Grant 54,286 424,857 - 54,286 424,857 16,093 38,193 005 Museum 70,992 239,129 126 71,118 241,246 60,984 10,134 009 Farmers Market 105,323 59,400 3,739 109,062 69,494 13,674 95,388 201 Ltd GO Bonds Gen Govt Debt 863,732 - 2,175 865,907 - 127 865,780 215 Gen Govt Misc Debt Service 1,497,542 5,596,219 217,284 1,714,826 5,703,244 289,883 1,424,942 SPECIAL REVENUE FUNDS:2,093,053 1,950,224 601,150 2,694,203 1,892,764 215,529 2,478,674 102 Arterial Street 108,438 670,000 171,004 279,442 670,000 - 279,442 108 Leased City Properties 611,055 902,550 285,538 896,593 845,090 166,306 730,287 110 Hotel Motel 461,434 265,000 83,722 545,156 265,000 46,223 498,933 125 1% For Art 103,109 15,000 260 103,369 15,000 - 103,369 127 Cable Communication 472,489 97,674 59,776 532,265 97,674 3,000 529,265 135 Springbrook Wetlands Bank 336,528 - 850 337,378 - - 337,378 CAPITAL PROJECT FUNDS (CIP):36,295,483 9,410,400 7,874,244 44,169,727 13,039,521 2,027,436 42,142,291 303 Community Services Mitigation 1,909,355 86,500 226,621 2,135,976 - - 2,135,976 304 Fire Mitigation 936,972 99,000 427,620 1,364,592 142,975 - 1,364,592 305 Transportation Mitigation 810,962 632,400 1,951,904 2,762,866 5,000 - 2,762,866 316 Municipal Facilities CIP 19,671,696 4,627,000 3,906,215 23,577,911 8,926,046 1,119,057 22,458,854 317 Transportation CIP 5,808,539 3,965,500 1,151,872 6,960,411 3,965,500 880,089 6,080,322 326 Housing Opportunity 2,548,975 - 6,451 2,555,426 - - 2,555,426 336 New Library Development 451,093 - 1,121 452,214 - 12 452,202 346 New Family First Center Dvlpmnt 4,157,891 - 202,440 4,360,331 - 28,278 4,332,053 ENTERPRISE FUNDS:76,812,811 83,652,598 20,232,277 97,045,088 92,373,701 15,980,691 81,064,397 4X2 Airport Operating & CIP 3,459,189 4,531,809 739,253 4,198,442 4,552,790 442,543 3,755,899 403 Solid Waste Utility 3,000,312 19,505,718 3,759,541 6,759,853 19,368,508 3,842,215 2,917,638 4X4 Golf Operating & CIP 5,267 2,912,920 293,466 298,733 2,728,654 480,260 (181,527) 4X5 Water Operating & CIP 33,913,567 17,420,439 4,295,081 38,208,648 21,538,687 2,826,277 35,382,371 4X6 Waste Water Operating & CIP 17,410,002 10,076,333 3,237,088 20,647,090 12,084,986 1,925,224 18,721,866 416 King County Metro 5,089,769 17,505,693 4,135,048 9,224,817 17,505,693 4,102,693 5,122,124 4X7 Surface Water Operating & CIP 13,934,705 11,699,686 3,772,800 17,707,505 14,594,383 2,361,479 15,346,026 INTERNAL SERVICE FUNDS:46,994,534 30,283,478 7,881,188 54,875,722 31,616,210 7,231,973 47,643,749 501 Equipment Repair/Replacement 6,882,620 6,026,729 1,082,818 7,965,438 6,989,962 1,064,645 6,900,793 502 Insurance 17,731,130 3,307,514 1,033,203 18,764,333 3,315,116 1,141,080 17,623,253 503 Information Services 3,737,060 5,510,230 1,208,165 4,945,225 5,563,704 1,411,222 3,534,003 504 Facilities 1,530,747 4,887,148 1,023,647 2,554,394 4,978,288 1,032,356 1,522,038 505 Communications 608,145 1,102,300 283,263 891,408 1,096,329 260,385 631,023 512 Insurance, Healthcare 4,617,488 8,191,708 2,563,422 7,180,910 8,578,084 2,153,586 5,027,324 522 Insurance, Leoff1 Retirees HC 11,887,344 1,257,849 686,670 12,574,014 1,094,727 168,699 12,405,315 FIDUCIARY FUNDS:5,832,897 468,000 11,134 5,844,031 200,475 55,490 5,788,541 611 Firemen's Pension 5,832,897 468,000 11,134 5,844,031 200,475 55,490 5,788,541 TOTAL FUNDS 201,313,616 225,956,083 60,242,620 261,556,236 237,424,804 47,240,308 214,315,928 City of Renton General Government Financial Position 2018 Budget Year General Government Summary General Government Summary - Budgeted Revenues Expenditures $ Difference over (under) w/beginning balance 33,284,838 January 8,189,596 6,868,916 1,320,680 34,605,518 February 16,348,402 14,082,847 2,265,555 35,550,393 March 23,642,627 21,729,189 1,913,438 35,198,276 April May June July August September October November December (8,000,000) (7,000,000) (6,000,000) (5,000,000) (4,000,000) (3,000,000) (2,000,000) (1,000,000) - 1,000,000 2,000,000 3,000,000 - 10,000,000 20,000,000 30,000,000 40,000,000 50,000,000 60,000,000 70,000,000 80,000,000 90,000,000 100,000,000 110,000,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Change in Fund Balance Rev/Exp Revenues Expenditures Change in Fund Balance City of Renton Monthly Revenue Analysis - 2018 Budget Year General Government Budget YTD Actual Annual % over (under) Jan 7,921,333 8,189,596 3.39% Feb 14,451,521 16,348,402 13.13% Mar 20,964,834 23,642,627 12.77% Apr 33,069,456 May 43,726,659 Jun 49,972,000 Jul 57,842,416 Aug 64,579,736 Sep 70,898,841 Oct 81,917,847 Nov 93,261,573 Dec 100,191,383 Percent of budget 23.60% Property Tax Budget YTD Actual Annual % over (under) Jan 31,649 (12,745) -140.27% Feb 192,923 93,620 -51.47% Mar 880,619 759,091 -13.80% Apr 5,585,498 May 10,133,810 Jun 10,218,049 Jul 10,258,103 Aug 10,366,119 Sep 10,682,507 Oct 13,934,125 Nov 19,305,972 Dec 19,397,308 Percent of budget 3.91% $- $10 $20 $30 $40 $50 $60 $70 $80 $90 $100 $110 $120 $130 Millions Total Revenue General Government Budget Actual Last Year $(3) $- $3 $6 $9 $12 $15 $18 $21 $24 $27 $30 $33 $36 $39 Millions Property Tax Budget Actual Last Year City of Renton Monthly Revenue Analysis - 2018 Budget Year Sales Tax Budget YTD Actual Annual % over (under) Jan 2,260,736 2,481,092 9.75% Feb 4,948,626 5,657,031 14.32% Mar 7,092,465 8,004,696 12.86% Apr 9,200,855 May 11,717,901 Jun 13,938,141 Jul 16,253,766 Aug 18,828,019 Sep 21,239,052 Oct 23,758,560 Nov 26,381,491 Dec 28,803,740 Percent of budget 27.79% Note: Excludes CJ Sales Tax and Natural Gas Use Tax. Utility Tax Budget YTD Actual Annual % over (under) Jan 1,472,870 1,395,386 -5.26% Feb 2,886,038 3,013,358 4.41% Mar 4,135,571 4,592,549 11.05% Apr 5,628,573 May 6,970,433 Jun 8,143,555 Jul 9,485,903 Aug 10,640,985 Sep 11,865,442 Oct 13,187,689 Nov 14,330,720 Dec 15,664,124 Percent of budget 29.32% Note: Includes Natural Gas Use Tax. $- $3 $6 $9 $12 $15 $18 $21 $24 $27 $30 Millions Sales Tax Budget Actual Last Year $- $2 $4 $6 $8 $10 $12 $14 $16 Millions Utility Tax Budget Actual Last Year City of Renton Monthly Revenue Analysis - 2018 Budget Year Licenses & Permits Budget YTD Actual Annual % over (under) Jan 557,333 528,042 -5.26% Feb 905,781 862,852 -4.74% Mar 1,389,734 1,387,152 -0.19% Apr 1,687,685 May 2,112,005 Jun 2,486,234 Jul 2,878,222 Aug 3,285,243 Sep 3,652,920 Oct 4,043,793 Nov 4,367,374 Dec 4,636,213 Percent of budget 29.92% Note: GF only Intergovt'l Budget YTD Actual Annual % over (under) Jan 595,670 601,356 0.95% Feb 1,195,165 1,241,708 3.89% Mar 1,755,938 1,932,260 10.04% Apr 2,282,613 May 2,657,146 Jun 3,240,821 Jul 3,780,615 Aug 4,383,389 Sep 4,977,597 Oct 5,574,063 Nov 6,003,768 Dec 6,875,678 Percent of budget 28.10% Note: Includes CJ Sales Tax and FD25 & FD40 contracts $- $1 $2 $3 $4 $5 $6 $7 $8 Millions Intergovernmental Budget Actual Last Year $- $0.50 $1.00 $1.50 $2.00 $2.50 $3.00 $3.50 $4.00 $4.50 $5.00 Millions Licenses & Permits Budget Actual Last Year City of Renton Monthly Revenue Analysis - 2018 Budget Year Charges for Services Budget YTD Actual Annual % over (under) Jan 736,093 851,592 15.69% Feb 1,321,490 1,451,288 9.82% Mar 1,970,833 2,138,586 8.51% Apr 2,605,597 May 3,287,512 Jun 4,174,426 Jul 5,126,226 Aug 6,077,798 Sep 6,739,843 Oct 7,381,352 Nov 8,038,314 Dec 8,780,388 Percent of budget 24.36% Note: Excludes FD25 & FD40 contracts Fines & Forfeits Budget YTD Actual Annual % over (under) Jan 202,466 141,625 -30.05% Feb 507,227 366,439 -27.76% Mar 833,552 678,550 -18.60% Apr 1,168,487 May 1,476,127 Jun 1,870,533 Jul 2,194,251 Aug 2,562,915 Sep 2,849,822 Oct 3,207,426 Nov 3,563,259 Dec 3,981,154 Percent of budget 17.04% $- $1 $2 $3 $4 $5 $6 $7 $8 $9 Millions Charges for Services Budget Actual Last Year $- $0.50 $1.00 $1.50 $2.00 $2.50 $3.00 Millions Fines & Forfeits Budget Actual Last Year City of Renton Monthly Revenue Analysis - 2018 Budget Year Other Taxes Budget YTD Actual Annual % over (under) Jan 1,826,266 1,940,559 6.26% Feb 2,150,560 3,235,809 50.46% Mar 2,455,818 3,545,274 44.36% Apr 4,311,237 May 4,643,962 Jun 5,018,275 Jul 6,814,257 Aug 7,211,253 Sep 7,531,044 Oct 9,340,928 Nov 9,673,557 Dec 10,085,686 Percent of budget 35.15% Misc Budget YTD Actual Annual % over (under) Jan 226,336 262,690 16.06% Feb 330,713 413,298 24.97% Mar 437,304 591,468 35.25% Apr 551,253 May 668,190 Jun 810,478 Jul 967,672 Aug 1,128,698 Sep 1,253,383 Oct 1,370,765 Nov 1,466,057 Dec 1,824,117 Percent of budget 32.42% $- $0.50 $1.00 $1.50 $2.00 $2.50 $3.00 Millions Miscellaneous Budget Actual Last Year $- $1 $2 $3 $4 $5 $6 $7 $8 $9 $10 $11 $12 $13 $14 Millions Other Taxes Budget Actual Last Year City of Renton Monthly Revenue Analysis - 2018 Budget Year Other Financing Budget YTD Actual Annual % over (under) Jan 11,915 - 0.00% Feb 13,000 13,000 0.00% Mar 13,000 13,000 0.00% Apr 47,658 May 59,573 Jun 71,488 Jul 83,402 Aug 95,317 Sep 107,231 Oct 119,146 Nov 131,060 Dec 142,975 Percent of budget 9.09% REET Budget YTD Actual Annual % over (under) Jan 786,056 840,316 6.90% Feb 996,074 1,206,327 21.11% Mar 1,388,016 1,497,372 7.88% Apr 1,654,828 May 1,955,479 Jun 2,413,482 Jul 2,853,657 Aug 3,360,851 Sep 3,792,293 Oct 4,100,637 Nov 4,499,171 Dec 4,420,000 Percent of budget 27.29% $- $0.50 $1.00 $1.50 $2.00 $2.50 $3.00 $3.50 $4.00 $4.50 $5.00 $5.50 $6.00 $6.50 $7.00 $7.50 $8.00 Millions Real Estate Excise Tax Budget Actual Last Year $0 $0 $0 $0 $0 $0 $0 MillionsOther Financing Sources Budget Actual Last Year City of Renton Monthly Revenue Analysis - 2018 Budget Year Bldg Permits & Devlpmt Svc Fees Budget YTD Actual Annual % over (under) Jan 567,204 314,626 -44.53% Feb 936,369 595,371 -36.42% Mar 1,517,506 1,183,898 -21.98% Apr 1,839,013 May 2,338,784 Jun 2,899,199 Jul 3,287,609 Aug 3,731,695 Sep 4,173,216 Oct 4,609,871 Nov 5,024,686 Dec 5,451,699 Percent of budget 21.72% B & O Tax Budget YTD Actual Annual % over (under) Jan 1,527,200 1,301,574 -14.77% Feb 1,718,100 2,315,204 34.75% Mar 1,909,000 2,363,482 23.81% Apr 3,436,200 May 3,627,100 Jun 3,818,000 Jul 5,345,200 Aug 5,536,100 Sep 5,727,000 Oct 7,254,200 Nov 7,445,100 Dec 7,636,000 Percent of budget 30.95% $- $1.00 $2.00 $3.00 $4.00 $5.00 $6.00 Millions Building Permits and Development Service Fees Budget Actual Last Year $- $0.50 $1.00 $1.50 $2.00 $2.50 $3.00 $3.50 $4.00 $4.50 $5.00 $5.50 $6.00 $6.50 $7.00 $7.50 $8.00 $8.50 $9.00 $9.50 $10.00 $10.50 Millions Business & Occupation Tax Budget Actual Last Year City of Renton Monthly Expenditure Analysis - 2018 Budget Year General Government Budget YTD Actual Annual % over (under) Jan 7,147,662 6,868,916 -3.90% Feb 14,427,959 14,082,847 -2.39% Mar 21,900,039 21,729,189 -0.78% Apr 30,884,787 May 39,100,366 Jun 46,911,320 Jul 55,628,017 Aug 63,996,635 Sep 72,428,267 Oct 80,690,500 Nov 88,557,219 Dec 98,302,133 Percent of budget expended 22.10% Legislative Budget YTD Actual Annual % over (under) Jan 36,796 38,187 3.78% Feb 67,098 68,247 1.71% Mar 102,377 98,763 -3.53% Apr 133,436 May 163,576 Jun 194,460 Jul 224,009 Aug 253,784 Sep 283,711 Oct 313,912 Nov 343,921 Dec 374,666 Percent of budget expended 26.36% $- $20 $40 $60 $80 $100 $120 Millions Total Expenditures General Government Budget Actual Last Year $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 Legislative Budget Actual Last Year City of Renton Monthly Expenditure Analysis - 2018 Budget Year Executive Budget YTD Actual Annual % over (under) Jan 213,846 216,805 1.38% Feb 356,276 370,213 3.91% Mar 517,667 545,152 5.31% Apr 661,491 May 815,091 Jun 982,365 Jul 1,128,324 Aug 1,301,290 Sep 1,461,900 Oct 1,621,094 Nov 1,764,444 Dec 1,977,556 Percent of budget expended 27.57% Emergency Management Budget YTD Actual Annual % over (under) Jan 38,727 46,027 18.85% Feb 81,139 92,381 13.86% Mar 134,576 143,430 6.58% Apr 185,443 May 232,748 Jun 280,829 Jul 329,887 Aug 405,522 Sep 458,997 Oct 509,656 Nov 559,051 Dec 606,070 Percent of budget expended 23.67% $- $0.30 $0.60 $0.90 $1.20 $1.50 $1.80 $2.10 Millions Executive Budget Actual Last Year $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 Emergency Management Budget Actual Last Year City of Renton Monthly Expenditure Analysis - 2018 Budget Year City Attorney Budget YTD Actual Annual % over (under) Jan 179,986 177,424 -1.42% Feb 365,070 359,168 -1.62% Mar 556,653 542,881 -2.47% Apr 754,725 May 942,040 Jun 1,129,239 Jul 1,318,120 Aug 1,507,141 Sep 1,698,115 Oct 1,885,878 Nov 2,072,809 Dec 2,251,312 Percent of budget expended 24.11% Court Services Budget YTD Actual Annual % over (under) Jan 176,384 182,051 3.21% Feb 359,319 371,810 3.48% Mar 546,315 561,465 2.77% Apr 734,460 May 920,481 Jun 1,108,912 Jul 1,293,945 Aug 1,479,202 Sep 1,674,344 Oct 1,861,659 Nov 2,050,602 Dec 2,250,644 Percent of budget expended 24.95% $- $0.20 $0.40 $0.60 $0.80 $1.00 $1.20 $1.40 $1.60 $1.80 $2.00 $2.20 Millions Court Services Budget Actual Last Year $- $0.40 $0.80 $1.20 $1.60 $2.00 $2.40 Millions City Attorney Budget Actual Last Year City of Renton Monthly Expenditure Analysis - 2018 Budget Year CED Admin Budget YTD Actual Annual % over (under) Jan 109,150 111,659 2.30% Feb 218,777 223,634 2.22% Mar 328,405 335,635 2.20% Apr 438,243 May 548,295 Jun 663,572 Jul 774,577 Aug 885,667 Sep 996,682 Oct 1,107,057 Nov 1,217,230 Dec 1,339,679 Percent of budget expended 25.05% Development Services Budget YTD Actual Annual % over (under) Jan 264,886 239,592 -9.55% Feb 557,415 474,218 -14.93% Mar 839,090 704,870 -16.00% Apr 1,124,291 May 1,413,022 Jun 1,709,057 Jul 2,002,344 Aug 2,298,315 Sep 2,614,096 Oct 2,912,089 Nov 3,235,237 Dec 3,451,529 Percent of budget expended 20.42% $- $0.20 $0.40 $0.60 $0.80 $1.00 $1.20 $1.40 Millions Community & Economic Development Admin Budget Actual Last Year $- $0.50 $1.00 $1.50 $2.00 $2.50 $3.00 $3.50 Millions Development Services Budget Actual Last Year City of Renton Monthly Expenditure Analysis - 2018 Budget Year Economic Development Budget YTD Actual Annual % over (under) Jan 55,791 54,919 -1.56% Feb 118,706 142,952 20.43% Mar 176,662 191,708 8.52% Apr 274,608 May 404,414 Jun 515,396 Jul 605,115 Aug 689,812 Sep 792,413 Oct 910,947 Nov 1,002,828 Dec 1,122,610 Percent of budget expended 17.08% Planning Budget YTD Actual Annual % over (under) Jan 266,956 230,023 -13.83% Feb 541,213 479,452 -11.41% Mar 823,680 743,111 -9.78% Apr 1,100,866 May 1,394,553 Jun 1,683,599 Jul 1,961,865 Aug 2,251,300 Sep 2,541,336 Oct 2,819,947 Nov 3,095,613 Dec 3,473,927 Percent of budget expended 21.39% $- $0.20 $0.40 $0.60 $0.80 $1.00 $1.20 Millions Economic Development Budget Actual Last Year $- $0.50 $1.00 $1.50 $2.00 $2.50 $3.00 $3.50 $4.00 Millions Planning Budget Actual Last Year City of Renton Monthly Expenditure Analysis - 2018 Budget Year Finance Budget YTD Actual Annual % over (under) Jan 245,302 215,045 -12.33% Feb 504,770 446,774 -11.49% Mar 747,503 674,895 -9.71% Apr 1,007,347 May 1,267,911 Jun 1,549,875 Jul 1,829,962 Aug 2,138,964 Sep 2,392,432 Oct 2,653,584 Nov 2,907,801 Dec 3,628,725 Percent of budget expended 18.60% City Clerk Budget YTD Actual Annual % over (under) Jan 79,458 73,376 -7.65% Feb 301,896 154,002 -48.99% Mar 387,290 493,757 27.49% Apr 475,507 May 564,629 Jun 655,905 Jul 750,959 Aug 909,171 Sep 928,629 Oct 1,017,318 Nov 1,112,561 Dec 1,250,565 Percent of budget expended 39.48% Includes Hearing Examiner $- $0.20 $0.40 $0.60 $0.80 $1.00 $1.20 $1.40 Millions City Clerk Budget Actual Last Year $- $0.40 $0.80 $1.20 $1.60 $2.00 $2.40 $2.80 $3.20 $3.60 $4.00 Millions Finance Budget Actual Last Year City of Renton Monthly Expenditure Analysis - 2018 Budget Year Human Resources Budget YTD Actual Annual % over (under) Jan 100,796 93,068 -7.67% Feb 204,801 196,272 -4.16% Mar 324,936 299,021 -7.98% Apr 448,888 May 558,639 Jun 668,238 Jul 780,343 Aug 900,878 Sep 1,015,333 Oct 1,137,950 Nov 1,248,675 Dec 1,370,877 Percent of budget expended 21.81% Police Budget YTD Actual Annual % over (under) Jan 3,244,286 3,128,806 -3.56% Feb 6,148,378 6,112,773 -0.58% Mar 9,555,872 9,490,170 -0.69% Apr 12,508,356 May 15,845,284 Jun 18,835,493 Jul 22,469,382 Aug 25,517,304 Sep 28,931,676 Oct 31,961,399 Nov 35,153,006 Dec 38,918,561 Percent of budget expended 24.38% $- $0.20 $0.40 $0.60 $0.80 $1.00 $1.20 $1.40 $1.60 Millions Human Resources Budget Actual Last Year $- $3 $6 $9 $12 $15 $18 $21 $24 $27 $30 $33 $36 Millions Police Budget Actual Last Year City of Renton Monthly Expenditure Analysis - 2018 Budget Year Community Services Admin Budget YTD Actual Annual % over (under) Jan 44,259 39,217 -11.39% Feb 90,786 85,085 -6.28% Mar 129,908 128,636 -0.98% Apr 167,621 May 208,993 Jun 245,893 Jul 284,078 Aug 322,361 Sep 359,818 Oct 397,782 Nov 435,311 Dec 523,015 Percent of budget expended 24.60% Parks Budget YTD Actual Annual % over (under) Jan 349,600 317,949 -9.05% Feb 710,736 663,768 -6.61% Mar 1,105,934 1,030,473 -6.82% Apr 1,526,194 May 1,934,281 Jun 2,376,121 Jul 2,862,007 Aug 3,375,542 Sep 3,911,441 Oct 4,364,759 Nov 4,779,598 Dec 5,282,509 Percent of budget expended 19.51% $- $1.00 $2.00 $3.00 $4.00 $5.00 $6.00 Millions Parks Budget Actual Last Year $0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 Community Services Admin Budget Actual Last Year City of Renton Monthly Expenditure Analysis - 2018 Budget Year Parks Planning and Natural Resources Budget YTD Actual Annual % over (under) Jan 62,879 57,925 -7.88% Feb 153,203 124,297 -18.87% Mar 232,682 197,223 -15.24% Apr 315,258 May 421,728 Jun 538,667 Jul 638,981 Aug 770,429 Sep 889,537 Oct 990,768 Nov 1,104,739 Dec 1,266,373 Percent of budget expended 15.57% Recreation Budget YTD Actual Annual % over (under) Jan 420,178 462,996 10.19% Feb 885,237 895,158 1.12% Mar 1,363,734 1,324,227 -2.90% Apr 1,852,469 May 2,313,201 Jun 2,823,740 Jul 3,556,013 Aug 4,320,458 Sep 4,979,652 Oct 5,463,791 Nov 5,940,571 Dec 6,433,735 Percent of budget expended 20.58% $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 Parks Planning and Natural Resources Budget Actual Last Year $0.00 $0.50 $1.00 $1.50 $2.00 $2.50 $3.00 $3.50 $4.00 $4.50 $5.00 $5.50 $6.00 $6.50 $7.00 Millions Recreation Budget Actual Last Year City of Renton Monthly Expenditure Analysis - 2018 Budget Year Human Services Budget YTD Actual Annual % over (under) Jan 82,084 55,197 -32.76% Feb 175,427 184,247 5.03% Mar 239,643 243,570 1.64% Apr 332,825 May 451,498 Jun 507,644 Jul 624,057 Aug 735,309 Sep 792,110 Oct 950,123 Nov 1,055,851 Dec 1,311,570 Percent of budget expended 18.57% Neighborhoods, Resources, and Events Budget YTD Actual Annual % over (under) Jan 486 (68,395) -14173.65% Feb 1,033 2,315 124.15% Mar 1,577 2,444 54.95% Apr 2,048 May 2,574 Jun 3,088 Jul 3,857 Aug 4,546 Sep 5,141 Oct 5,725 Nov 6,229 Dec 7,074 Percent of budget expended 34.54% $- $0.20 $0.40 $0.60 $0.80 $1.00 $1.20 $1.40 $1.60 $1.80 Millions Human Services Budget Actual Last Year $(200,000) $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 Neighborhoods, Resources, and Events Budget Actual Last Year City of Renton Monthly Expenditure Analysis - 2018 Budget Year Museum Fund Budget YTD Actual Annual % over (under) Jan 19,943 19,889 -0.27% Feb 39,991 40,634 1.61% Mar 59,393 60,984 2.68% Apr 79,159 May 98,532 Jun 118,175 Jul 138,557 Aug 158,827 Sep 179,495 Oct 200,268 Nov 220,924 Dec 241,246 Percent of budget expended 25.28% Public Works Admin Budget YTD Actual Annual % over (under) Jan 34,486 34,521 0.10% Feb 69,669 69,361 -0.44% Mar 104,789 104,253 -0.51% Apr 139,642 May 174,360 Jun 209,285 Jul 244,157 Aug 279,239 Sep 314,679 Oct 348,881 Nov 383,025 Dec 417,024 Percent of budget expended 25.00% $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 $450,000 Public Works Admin Budget Actual Last Year $- $30,000 $60,000 $90,000 $120,000 $150,000 $180,000 $210,000 $240,000 Museum Fund Budget Actual Last Year City of Renton Monthly Expenditure Analysis - 2018 Budget Year Street Maintenance Budget YTD Actual Annual % over (under) Jan 424,687 428,817 0.97% Feb 905,984 859,296 -5.15% Mar 1,375,480 1,354,087 -1.56% Apr 1,884,464 May 2,359,985 Jun 2,819,975 Jul 3,273,955 Aug 3,730,797 Sep 4,205,894 Oct 4,668,893 Nov 5,111,602 Dec 5,587,710 Percent of budget expended 24.23% Transportation Budget YTD Actual Annual % over (under) Jan 349,016 366,141 4.91% Feb 722,719 818,473 13.25% Mar 1,158,018 1,370,577 18.36% Apr 1,596,075 May 2,137,819 Jun 2,579,738 Jul 3,036,128 Aug 3,478,037 Sep 3,932,755 Oct 4,733,597 Nov 5,116,826 Dec 5,791,047 Percent of budget expended 23.67% $- $1.00 $2.00 $3.00 $4.00 $5.00 $6.00 Millions Street Maintenance Budget Actual Last Year $0.0 $1.0 $2.0 $3.0 $4.0 $5.0 $6.0 Millions Transportation Budget Actual Last Year City of Renton Monthly Expenditure Analysis - 2018 Budget Year Debt Service Budget YTD Actual Annual % over (under) Jan 37,996 37,996 0.00% Feb 288,313 288,313 0.00% Mar 290,010 290,010 0.00% Apr 1,901,081 May 2,376,352 Jun 2,851,622 Jul 3,326,892 Aug 3,802,163 Sep 4,277,433 Oct 4,752,703 Nov 5,227,974 Dec 5,703,244 Percent of budget expended 5.08% Non- Departmental Other City Budget YTD Actual Annual % over (under) Jan 309,681 309,681 0.00% Feb 560,003 560,003 0.00% Mar 797,846 797,846 0.00% Apr 1,240,288 May 1,550,360 Jun 1,860,432 Jul 2,170,504 Aug 2,480,576 Sep 2,790,648 Oct 3,100,720 Nov 3,410,792 Dec 3,720,864 Percent of budget expended 21.44% $- $2.00 $4.00 $6.00 $8.00 $10.00 $12.00 $14.00 $16.00 Millions Non-Departmental Other City Services Budget Actual Last Year $- $1 $2 $3 $4 $5 $6 $7 Millions Debt Service Budget Actual Last Year City of Renton Monthly Enterprise Fund Financial Report - 2018 Budget Year Utilities Budget Revenue Expense Jan - 4,980,942 3,338,103 Feb - 11,208,449 9,275,111 Mar - 19,199,517 15,056,895 Apr - May - Jun - Jul - Aug - Sep - Oct - Nov - Dec - Percent of budget expended 100.00% Note: Operations and Capital Airport Budget Revenue Expense Jan - 237,743 123,513 Feb - 489,156 267,530 Mar - 739,253 442,543 Apr - May - Jun - Jul - Aug - Sep - Oct - Nov - Dec - Percent of budget expended 100.00% Note: Operations and Capital $0 $10 $20 $30 Millions Utilities Budget Revenue Expense $- $0.10 $0.20 $0.30 $0.40 $0.50 $0.60 $0.70 $0.80 Millions Airport Budget Revenue Expense City of Renton Monthly Enterprise Fund Financial Report - 2018 Budget Year Golf Course Budget Revenue Expense Jan - 66,977 144,831 Feb - 138,056 313,308 Mar - 293,466 480,261 Apr - May - Jun - Jul - Aug - Sep - Oct - Nov - Dec - Percent of budget expended 100.00% Note: Operations and Capital $- $0.30 $0.60 Millions Golf Course Budget Revenue Expense