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HomeMy WebLinkAboutApril 2018 h:\finance\financial reporting\monthly reports\2018 reports\cover 0418.docx ADMINISTRATIVE SERVICES M E M O R A N D U M DATE: June 22, 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: April 2018 Financial Status Report At the end of April, general governmental revenues show $8.9M or 26.8% over budget. Revenue source(s) that are higher than expected are: property taxes (2.1M); sales tax ($626K); sales tax annexation credit ($426K); criminal justice sales tax ($79K); utility taxes ($427K); gambling taxes ($367K); business & occupation taxes ($4.4M); business license ($246K); and public safety ($206K). On the down side, the revenue source(s) that are underperforming the year to date budget are: building permits & development service fees ($251K below) and fines/penalties ($352K below). General government expenditures showed a favorable variance of $367K or 1.3%. 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 June 22, 2018 h:\finance\financial reporting\monthly reports\2018 reports\cover 0418.docx This page is intentionally left blank Page | 1 Preliminary as of 06/22/2018 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 9,489,780 24,356,562 8,189,058 19,397,308 5,585,498 7,667,724 2,082,226 37.3% Sales Tax 26,353,246 8,042,675 26,331,634 8,383,159 26,683,440 8,539,693 9,165,821 626,128 7.3% Sales Tax - Annexation Credit 3,114,762 952,359 3,123,230 992,803 2,120,300 661,162 1,086,846 425,684 64.4% Criminal Justice Sales Tax 2,701,787 858,485 2,808,564 889,786 2,782,404 882,774 961,428 78,654 8.9% Natural Gas Use Tax 184,638 94,943 180,456 78,804 228,000 99,566 64,218 (35,348) -35.5% Admission Tax 262,506 140,840 223,157 122,095 320,000 173,246 112,742 (60,503) -34.9% Franchise Fees 1,406,092 703,549 1,562,100 765,896 1,330,000 658,435 441,270 (217,165) -33.0% Electricity Tax 5,440,139 2,103,221 5,721,366 2,181,459 5,476,959 2,102,495 2,166,727 64,231 3.1% Natural Gas Utility Tax 1,327,937 706,375 1,630,375 883,739 1,350,900 726,118 783,610 57,491 7.9% Garbage/Solid Waste 717,148 215,346 627,254 189,280 680,000 204,660 229,133 24,473 12.0% TV Cable 1,619,364 507,849 1,651,405 522,713 1,662,115 523,704 491,726 (31,977) -6.1% Telephone 859,868 299,629 866,519 330,485 729,131 266,125 246,769 (19,356) -7.3% Cellular Phone 1,541,204 532,031 1,481,298 478,838 1,536,267 513,801 449,662 (64,139) -12.5% City Utilities 4,206,473 1,306,744 4,840,530 1,388,990 4,000,752 1,192,103 1,624,041 431,937 36.2% Utility Tax Audit 111,227 111,227 - - - - - - 0.0% Leasehold Excise Tax 173,769 42,176 173,396 42,568 179,000 43,694 43,340 (355) -0.8% Gambling Excise Tax 2,500,604 790,251 2,695,368 821,419 2,000,000 620,353 987,292 366,939 59.1% Real Estate Excise Tax 4,387,275 1,946,242 3,209,865 2,459,865 4,420,000 1,654,828 1,903,118 248,290 15.0% Less: CIP REET (973,121) (973,121) (2,459,865) (2,459,865) (4,420,000) (1,654,828) (1,903,118) (248,290) 15.0% EMS Levy 479,597 - - - - - - - 0.0% B&O Taxes 6,375,322 4,578,349 9,633,034 5,866,521 7,636,000 3,436,200 7,793,531 4,357,331 126.8% Less: CIP B&O Taxes (2,000,000) - (2,473,974) - (1,379,314) (620,691) - 620,691 -100.0% Business License Fees 1,926,510 1,073,694 1,480,730 597,889 1,311,894 614,267 860,074 245,807 40.0% Less: CIP Business License Fees (1,587,627) (889,182) (614,796) (292,973) (623,186) (334,496) (338,367) (3,870) 1.2% Animal Licenses and Spec Events Permits 102,905 34,530 140,391 36,772 94,174 33,792 47,782 13,990 41.4% Building Permits & Development Svc Fees 5,293,563 1,994,550 4,907,983 1,445,882 5,451,699 1,839,013 1,587,790 (251,223) -13.7% Intergovt'l (Grants, State Shared, etc)3,998,953 1,464,834 4,285,806 1,252,346 3,735,614 1,240,577 1,370,252 129,675 10.5% 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 994,179 313,301 837,728 343,235 617,635 221,354 427,181 205,828 93.0% Culture and Recreation 1,632,903 385,035 1,722,323 331,028 1,755,923 374,744 315,703 (59,042) -15.8% Interfund/Interdept-Services 3,377,663 1,140,882 3,916,334 1,359,997 4,361,086 1,453,695 1,397,508 (56,187) -3.9% Fines and Penalties 901,592 216,897 822,450 220,049 830,082 212,642 223,148 10,506 4.9% Photo Enforcement 1,959,071 651,712 2,124,399 586,966 3,151,072 955,845 593,336 (362,509) -37.9% Seizure Funds - Federal/State/Local 987,293 661,152 176,503 146,640 - - 16,733 16,733 100.0% Interests and Other Earnings 1,058,880 225,043 1,155,371 263,157 875,300 192,987 328,350 135,363 70.1% Rents, Leases, and Concessions 642,192 224,439 634,897 238,174 623,195 225,746 255,395 29,649 13.1% Contributions and Donations 96,582 41,314 177,919 59,567 70,000 25,725 49,265 23,539 91.5% Other Miscellaneous 956,131 313,271 954,680 249,003 702,998 197,707 267,266 69,559 35.2% Other Financing Sources (Transfer-In, etc)2,129,561 - 283,213 94,231 142,975 13,000 13,000 - 0.0% Total Operating Revenues 125,816,444 40,464,776 109,530,146 39,230,543 100,191,383 33,054,366 41,909,125 8,854,759 26.8% OPERATING EXPENDITURES Council 358,550 129,027 362,101 127,629 374,666 133,436 131,800 1,636 1.2% Executive 1,778,206 616,267 1,954,748 632,403 1,977,556 661,491 699,202 (37,711) -5.7% Emergency Management*370,832 116,194 569,333 171,474 606,070 185,443 189,109 (3,666) -2.0% City Attorney 1,983,834 670,522 2,088,718 694,752 2,251,312 754,725 728,768 25,958 3.4% Court Services 2,075,763 678,807 2,174,217 708,103 2,250,644 734,460 749,786 (15,326) -2.1% Community and Eco Dvlpmnt Admin 1,161,330 382,305 1,351,830 439,814 1,339,679 438,243 449,552 (11,309) -2.6% Development Services 2,859,410 892,326 3,023,728 1,024,029 3,451,529 1,124,291 938,343 185,948 16.5% Economic Development 1,004,411 287,672 949,467 190,278 1,122,610 274,608 236,753 37,856 13.8% Planning 2,716,214 846,345 2,815,148 906,510 3,473,927 1,100,866 981,781 119,086 10.8% Finance 3,046,824 858,782 3,132,609 856,650 3,628,725 1,007,347 910,304 97,043 9.6% City Clerk 914,251 313,676 1,119,376 459,577 1,250,565 475,507 572,896 (97,389) -20.5% Human Resources 1,193,016 395,008 1,221,841 395,728 1,370,877 448,888 416,778 32,110 7.2% Police 28,891,879 9,300,837 30,987,047 9,814,686 32,949,811 10,518,773 10,504,510 14,263 0.1% Jail Services 4,704,978 1,568,043 4,807,443 1,602,049 5,968,750 1,989,477 1,989,477 - 0.0% Fire*25,349,755 9,459,683 - - - - - - 0.0% Community Services Admin 585,983 196,697 554,951 168,961 523,015 167,621 173,564 (5,942) -3.5% Parks 4,454,903 1,303,723 4,824,028 1,377,133 5,226,767 1,526,194 1,431,793 94,401 6.2% Parks Planning & Natural Resources 952,980 211,159 1,059,058 289,729 1,266,373 315,258 290,483 24,775 7.9% Recreation 5,197,513 1,497,658 5,403,127 1,560,463 5,917,589 1,852,469 1,606,160 246,309 13.3% Human Services 1,241,169 395,807 1,634,387 333,897 1,311,570 332,825 339,032 (6,207) -1.9% Neighborhoods, Resources, & Events 754,487 232,434 852,077 227,256 578,962 2,048 176,719 (174,671) -8527.3% Museum 229,543 73,438 235,712 79,223 241,246 79,159 81,439 (2,280) -2.9% Public Works Admin 398,796 133,872 406,781 135,878 417,024 139,642 140,203 (561) -0.4% Street Maintenance 5,041,509 1,676,774 5,603,141 1,913,150 5,587,710 1,884,464 1,808,825 75,639 4.0% Transportation 5,966,281 1,593,069 5,368,887 1,531,026 5,791,047 1,596,075 1,829,389 (233,314) -14.6% 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 1,156,445 14,245,763 1,072,621 3,720,864 1,028,809 1,028,809 - 0.0% Total Operating Expenditures 119,215,504 35,281,644 102,809,093 27,006,711 98,302,133 29,062,131 28,695,484 366,647 1.3% Total Ending Fund Balance 26,563,785$ 25,145,976$ 33,284,838$ 38,787,617$ 22,825,573$ 24,928,558$ 46,498,479$ 21,569,921$ 86.5% *Emergency Management was moved to Executive due to formation of RRFA Summary of Sources and Uses Annual Actual YTD Actual Favorable (Unfavorable) 2016 2017 2018 Variance Annual Actual YTD Actual Annual Budget YTD Budget YTD Actual Monthly Financial Report April 2018 Preliminary Monthly Financial Report April 2018 Page | 2 Preliminary as of 06/22/2018 OVERVIEW This financial overview reflects the City’s overall financial position for the fiscal year through April 30, 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 80% of all resources supporting general governmental activities. The following section provides detail information on property, sales, utility, and other taxes. Property Tax April’s collection is $6.9M. 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 $7.7M is $521K or 6% less than the prior year, but is $2.1M or 37% more 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 skews low. Sales Tax April 2018 sales tax receipts totaled $2.0M. Compared with the same month last year, it is $138K or 7% more. Compared to the projected current month’s budget, it is $53K or 3% above. The year‐to‐date collection of $9.2M is $783K or 9% more than the prior year and is also $626K or 7% 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 6,908,633 (126,700) -2%2,203,754 47% 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 8,189,058$ 5,585,498$ 7,667,724$ (521,334)$ -6%2,082,226$ 37% Annual Total 24,356,562$ 19,397,308$ Property Tax Revenues Year to Date through April 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 2,009,648 138,303 7%52,908 3% 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 8,383,159$ 8,539,693$ 9,165,821$ 782,662$ 9%626,128$ 7% Annual Total 26,331,634$ 26,683,440$ 2018 vs. Budget2018 vs. 2017 Month Year to Date through April Local Retail Sales Tax Revenues Monthly Financial Report April 2018 Page | 3 Preliminary as of 06/22/2018 The following table breaks out the City’s base sales tax (excluding Criminal Justice and Annexation Credit) by major business sectors: Utility tax April utility tax revenues are $1.5M, which is $334K or 19% lower than the same month last year and is also lower than the budget by $30K or 2%. The year‐ to‐date collection is $6.1M, which is $2K or .03% higher than the prior year but is $427K or 8% higher than the budget. The large January variance with the budget is due to the timing of when 2018 Cell/Phone/Garbage taxes were recorded. The monthly budgets are based on 2016/2017 activity. The table below breaks out Utility Tax by source. As mentioned last month, the large variance with electrical and natural gas was due to an error in recording these revenues and has corrected itself in April. Sales Tax by Sector 2017 2018 Bgt YTD Act Change 2018/2017 2018 Act vs Bgt New Construction 1,346,295$ 1,123,628$ 1,382,591$ 36,297$ 3% $ 258,963 23% Auto Sales 1,548,693 1,561,295 1,644,222 95,529 6% 82,927 5% General Retail 2,498,163 2,629,310 2,614,442 116,280 5% (14,867)-1% Manufacturing 509,261 655,634 624,356 115,096 23% (31,278)-5% Wholesale 454,437 428,515 465,368 10,931 2% 36,853 9% Service 1,812,097 1,916,639 2,222,537 410,440 23% 305,898 16% Other 214,214 224,672 212,304 (1,910) -1% (12,368)-6% YTD Total 8,383,159$ 8,539,693$ 9,165,821$ 782,662$ 9%626,128$ 7% 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 1,463,336 (334,113) -19%(29,665) -2% 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 6,054,307$ 5,628,573$ 6,055,885$ 1,578$ 0%427,313$ 8% Annual Total 16,999,203$ 15,664,124$ 2018 vs. Budget2018 vs. 2017 Year to Date through April Utility Tax Revenues Month Utility Tax by Type 2017 2018 Bgt YTD Act Change 2018/2017 2018 Act vs Bgt Electrical 2,181,459$ 2,102,495$ 2,166,727$ (14,732)$ -1% $ 64,231 3% Natural Gas 962,543 825,684 847,827 (114,716) -12% 22,143 3% Cell 478,838 513,801 449,662 (29,176) -6% (64,139)-12% Phone 330,485 266,125 246,769 (83,716) -25% (19,356)-7% Cable 522,713 523,704 491,726 (30,987) -6% (31,977)-6% Garbage/Solid Waste 189,280 204,660 229,133 39,853 21% 24,473 12% City Utilities 1,388,990 1,192,103 1,624,041 235,051 17% 431,937 36% Utility Tax Audit - - - - N/A - N/A YTD Total 6,054,307$ 5,628,573$ 6,055,885$ 1,578$ 0%427,313$ 8% Annual Total 16,999,203$ 15,664,124$ YTD as % of 36%36% Monthly Financial Report April 2018 Page | 4 Preliminary as of 06/22/2018 Other Taxes Real Estate Excise Tax The City collected $406K in Real Estate Excise Tax revenues (REET) for April. This is $20K or 5% more than the same month last year and is $139K or 52% more than the current month’s budget. The year‐to-date collection is $1.9M, which is $557K or 23% less than the prior year but is $248K or 15% 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 April’s Gambling Tax collections totaled $276K, which is $56K or 26% above the same month last year and is also above the current month’s budget by $115K or 72%. The year‐to‐date total of $987K is $166K or 20% above the prior year and is also $367K or 59% above budget. Franchise Fees Franchise Fees are due quarterly in January, April, July, and October. The year-to-date total of $441K is $324K lower than the prior year because the franchise payment due in April was not received/recorded until early May. However, after adjusting for the receipt of that payment for $325K in May, the franchise fees are right in line with prior year amounts. After adjusting for the payment, franchise fees are $107K or 16% higher than budgeted. 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 219,422 160,397 275,795 56,373 26%115,399 72% 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 821,419$ 620,353$ 987,292$ 165,874$ 20%366,939$ 59% Annual Total 2,695,368$ 2,000,000$ Gambling Tax Revenue Month Year to Date through April 2018 vs. Budget2018 vs. 2017 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 37,420 (332,207) -90%(287,467) -88% 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 765,896$ 658,435$ 441,270$ (324,626)$ -42%(217,165)$ -33% Annual Total 1,562,100$ 1,330,000$ Month 2018 vs. 2017 2018 vs. Budget Franchise Fees Revenue Year to Date through April 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 385,517 266,812 405,746 20,230 5%138,934 52% 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 2,459,865$ 1,654,828$ 1,903,118$ (556,747)$ -23%248,290$ 15% Annual Total 7,211,736$ 4,420,000$ *Total REET (GF & CIP) Real Estate Excise Tax (REET) Revenues* Year to Date through April Month 2018 vs. Budget2018 vs. 2017 Monthly Financial Report April 2018 Page | 5 Preliminary as of 06/22/2018 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 $113K is $9K or 8% less than the prior year and is also $61K or 35% 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 $7.8M. This is $4.4 million or 127% over the budgeted amount due to the fact that Boeing hit the maximum threshold and had a significant payment as a result. As a result, this should flatten out in future months. Licenses and Permits Business Licenses Business Licenses totaled $35K for April, which is $123K or 78% below the same month last year and is $111K or 76% below 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 54,560 (4,006) -7%(25,597) -32% 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 122,095$ 173,246$ 112,742$ (9,352)$ -8%(60,503)$ -35% Annual Total 223,157$ 320,000$ 2018 vs. Budget Admission Tax Revenue Year to Date through April 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 5,430,049 803,168 17%3,902,849 256% 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 5,866,521$ 3,436,200$ 7,793,531$ 1,927,010$ 33%4,357,331$ 127% Annual Total 9,633,034$ 7,636,000$ *Total Business & Occupation Taxes (GF & CIP) Business & Occupation Taxes* Year to Date through April 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 34,897 (123,086) -78%(110,655) -76% 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 597,889$ 614,267$ 860,074$ 262,185$ 44%245,807$ 40% Annual Total 1,480,730$ 1,311,894$ *Total Business License (GF & CIP) 2018 vs. 2017 Year to Date through April 2018 vs. Budget Business Licenses* Month Monthly Financial Report April 2018 Page | 6 Preliminary as of 06/22/2018 Building Permits and Development Service Fees Building Permits and Development Service Fee revenues totaled $404K in April. The year‐to‐date revenues of $1.6M is $142K or 10% higher than the year before but is $251K or 14% 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, which accounts for almost all of the year-to-date variance. 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 $2.5M or 37% of the budget. State Shared Revenues State Shared Revenue collections totaled $2.2M since the start of the year. Compared to the prior year, State Shared Revenues are above by $212K or 11%. Compared to the projected budget, the City is collecting $257K or 13% 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 265,749 321,507 403,892 138,143 52%82,385 26% 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 1,445,882$ 1,839,013$ 1,587,790$ 141,907$ 10%(251,223)$ -14% Annual Total 4,907,983$ 5,451,699$ Year to Date through April 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 2,015,134 1,970,557 2,227,204 212,070 11%256,648 13% Federal Grants 12,509 31,410 497 (12,012) -96%(30,912) -98% State Grants 22,246 29,422 15,271 (6,976) -31%(14,151) -48% Other Grants/Intgovt 92,242 91,963 88,707 (3,535) -4%(3,256) -4% ARRA Grants - - - - N/A - N/A Total Rev YTD 2,313,101$ 2,302,181$ 2,510,510$ 197,409$ 9%208,329$ 9% Total Rev Annual 7,436,309$ 6,875,678$ YTD %31%33%37% Note: Includes CJ Sales Tax and FD25 & FD40 contracts 2017 2018 2018 Actual Budget Actual $%$% Crim Just Sales Tax 889,786$ 882,774$ 961,428$ 71,642$ 8%78,654$ 9% Judicial Contribution - - 5,517 5,517 100%5,517 100% Crim Just - High Crime 135,448 133,119 136,534 1,086 1%3,414 3% Crim Just - Pop 14,011 12,079 14,555 544 4%2,476 20% Crim Just - Spec Prog 50,973 44,910 52,729 1,756 3%7,819 17% State DUI 7,725 8,798 7,592 (133) -2%(1,207) -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 247,760 230,904 259,876 12,116 5%28,972 13% Fuel Tax 443,659 445,180 465,411 21,752 5%20,231 5% YTD Total 2,015,134$ 1,970,557$ 2,227,204$ 212,070$ 11%256,648$ 13% Annual Total 6,145,527$ 5,942,169$ State Shared Revenues 2018 vs. 2017 Revenue Year to Date through April 2018 vs. Budget Monthly Financial Report April 2018 Page | 7 Preliminary as of 06/22/2018 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 62% of the total revenue in this category. The year-to-date total charges for services are $2.8M or 31% of the budget. The following sections provide detail information for Public Safety, Recreation, and Interfund Services. Public Safety Services Public Safety Services totaled $427K 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 $84K or 24% more. Compared to the year-to-date budget, the City is over budget by $206K or 93%. The variance with the prior year is due to collecting large reimbursements for the School Resource Officer program. Recreation Recreation revenues totaled $70K for the current month. Compared to the same month the prior year, the City collected $4K or 6% less. Compared to the projected monthly budget, the City collected $27K or 28% less. The year‐to‐date collection of $316K is 15K or 5% less that this point last year and 59K or 16% 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 58,572 (2,827) -5%20,676 55% 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 343,235$ 221,354$ 427,181$ 83,947$ 24%205,828$ 93% Annual Total 837,728$ 617,635$ 2018 vs. Budget Month 2018 vs. 2017 Year to Date through April 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 70,321 (4,486) -6%(27,771) -28% 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 331,028$ 374,744$ 315,703$ (15,326)$ -5%(59,042)$ -16% Annual Total 1,722,323$ 1,755,923$ 2018 vs. Budget2018 vs. 2017 Month Recreation Year to Date through April Monthly Financial Report April 2018 Page | 8 Preliminary as of 06/22/2018 Interfund Services The year-to-date collections for Interfund Services revenues are $1.4M. Compared to the prior year, the revenues are over by $38K or 3%. Compared to the projected budget, the revenues are below by $56K or 4%. 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 $9K or 1% higher than a year ago but is $352K or 30% 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 332,180 363,424 332,894 714 0%(30,530) -8% 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 1,359,997$ 1,453,695$ 1,397,508$ 37,511$ 3%(56,187)$ -4% Annual Total 3,916,334$ 4,361,086$ 2018 vs. Budget Month Interfund Services Year to Date through April 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 242,816 334,935 137,934 (104,882) -43%(197,001) -59% 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 807,015$ 1,168,487$ 816,484$ 9,469$ 1%(352,003)$ -30% Annual Total 2,946,849$ 3,981,154$ 2018 vs. Budget2018 vs. 2017 Year to Date through April Fines and Penalties by Month Month Year to Date through April 2017 2018 2018 Actual Budget Actual $%$% Civil Penalties 797$ 1,628$ 409$ (388)$ -49%(1,219)$ -75% Civil Infraction Penalties 90,902 87,837 93,252 2,350 3%5,415 6% Civil Parking Infraction Penalties 47,379 60,709 46,426 (953) -2%(14,282) -24% Photo Enforcement Program 586,966 955,845 593,336 6,370 1%(362,509) -38% Criminal Traffic Misdemeanor Fines 20,439 18,755 19,655 (784) -4%899 5% Criminal Non-Traffic Fines 21,585 14,087 28,520 6,935 32%14,434 102% Criminal Costs 24,539 25,014 25,745 1,206 5%731 3% Non-Court Fines, Forfeitures and Penalties 14,408 4,612 9,141 (5,267) -37%4,528 98% YTD Total 807,015$ 1,168,487$ 816,484$ 9,469$ 1%(352,003)$ -30% Annual Total 2,946,849$ 3,981,154$ Revenue 2018 vs. Budget Fines and Penalties by Type 2018 vs. 2017 Monthly Financial Report April 2018 Page | 9 Preliminary as of 06/22/2018 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 $593K. 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 $744K. Compared to last year, the revenues are below by $109K or 13%. Compared to the projected year-to-date budget, the revenues are over by $193K or 35%. The large variance with the prior year is due to collecting more than anticipated Seizure Funds in 2017. Seizure Funds are restricted to drug enforcement only and are not available for general operating purposes. Favorable 18 Budget 18 Actual 18 Budget 18 Actual (Unfavorable)1 Jan 200,059$ 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 254,361 122,862 121,775 95,195 27,667 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 955,845$ 593,336$ 487,099$ 313,009$ 280,327$ Annual Total 3,151,072$ 1,461,297$ 1Actuals of Revenues and Expenses ExpensesRevenues Photo Enforcement Program Year to Date through April Month 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 188,887 113,950 152,700 (36,186) -19%38,751 34% 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 852,826$ 551,253$ 744,168$ (108,658)$ -13%192,915$ 35% Annual Total 2,478,278$ 1,824,117$ Year to Date through April Month 2018 vs. Budget2018 vs. 2017 Miscellaneous Revenues by Month 2017 2018 2018 Actual Budget Actual $%$% Interests and Other Earnings 263,157$ 192,987$ 328,350$ 65,193$ 25%135,363$ 70% Rents, Leases, and Concessions 238,174 225,746 255,395 17,221 7%29,649 13% Contributions/Donations from Private Sources 59,567 25,725 49,265 (10,302) -17%23,539 92% Other 145,289 106,795 94,426 (50,863) -35%(12,369) -12% Seizure Funds - Federal/State/Local 146,640 - 16,733 (129,907) -89%16,733 100% YTD Total 852,826$ 551,253$ 744,168$ (108,658)$ -13%192,915$ 35% Annual Total 2,478,278$ 1,824,117$ 2018 vs. Budget Miscellaneous Revenues by Type Year to Date through April Revenue 2018 vs. 2017 Monthly Financial Report April 2018 Page | 10 Preliminary as of 06/22/2018 EXPENSES Overall, the City has expended 29.2% of its budgeted general governmental expenditures at the end of April. This is $367K or 1.3% 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 $97K or 20.5%. This is due to over spending on voter registration ($88K), election costs ($15K), and salaries ($3K). 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 2.1%. This is due to over spending on contracted services ($9K), other attorney fees ($4K), witness fees ($2K), and security ($4K). 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. Monthly Financial Report April 2018 Page | 11 Preliminary as of 06/22/2018 ENTERPRISE FUNDS The table below gives an analysis of all City Enterprise funds. Displayed are the year-to-date revenues and expenditures for each enterprise. Included in each funds are the capital revenues and expenditures. Airport Golf Course Solid Waste Utility Water Utility Wastewater Utility Surface Water Utility Metro REVENUES: Licenses and permits - - - - 30,600 20,100 - Grants / intergovernmental 52,887 - 83,779 - - 631,343 - Charges for services 87,420 403,488 5,060,166 4,835,351 3,490,478 4,048,365 5,442,278 Interdepartmental services - - - - - - - Fines and penalties 275 - - - - - - Rents, leases, and misc fees 861,380 75,618 - 93,087 - - - Interest and other misc 12,879 1,530 10,098 554,613 669,520 247,498 20,257 TOTAL REVENUES 1,014,841 480,636 5,154,043 5,483,051 4,190,598 4,947,306 5,462,535 EXPENSES: Utility billing - - 13,862 57,164 47,433 74,138 - Utility systems - - 5,113,886 1,282,371 1,110,041 1,136,731 - Utility maintenance - - 110,817 1,827,198 738,886 1,024,724 5,480,137 Transportation 594,609 - - - - - - Golf - 645,847 - - - - - TOTAL EXPENSES 594,609 645,847 5,238,565 3,166,733 1,896,360 2,235,593 5,480,137 AMOUNT AVAILABLE FOR DEBT SERVICE 420,232 (165,211) (84,522) 2,316,318 2,294,238 2,711,713 (17,602) DEBT SERVICE: Principal - - - - - - - Interest - - - 1,602 900 174,061 - TOTAL DEBT SERVICE - - - 1,602 900 174,061 - CAPITAL PROJECTS 17,164 - - 607,921 904,965 677,291 - TRANSFERS IN/(OUT)- - - (846) - (993) - CHANGE IN FUND BALANCE 403,068 (165,211) (84,522) 1,705,949 1,388,373 1,859,368 (17,602) 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, Apr 30 3,862,257 (159,944) 2,915,790 35,619,516 18,798,375 15,794,073 5,072,167 Monthly Financial Report April 2018 Page | 12 Preliminary as of 06/22/2018 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 - 86,135 - - - - - Grants / intergovernmental - - - - - - 45,754 Charges for services Equipment rental m&o 723,005 1,442,848 - - - - - Print and mail - - - 148,174 - - - Communications - - - 225,269 - - - Facilities - - 1,358,019 - - - - Data cards and cell phones - - - - - - - IT service contracts - - - - - - - Interest and other misc 24,474 12,693 5,720 2,194 61,415 16,668 42,304 Internal service fund misc: Vehicle / equipment capital recovery 694,077 70,277 - - - - - Insurance premiums - - - - 576,556 - - Worker's comp/unemployment - - - - 437,881 - - Benefit premiums - - - - - 3,099,698 874,892 Other misc 142 - - - - 307,944 - Interfund Loan - - - - - - - Capital contributions - - - - - - - Disposal of capital assets - - - - - - - Insurance recoveries - - - - 236,734 - - TOTAL REVENUES 1,441,698 1,611,953 1,363,738 375,637 1,312,586 3,424,310 962,950 EXPENSES: Communications 214,841 Equipment rental 769,566 Facilities 1,435,787 Healthcare 3,056,720 Information technology 1,730,287 Print and mail 142,183 Retiree healthcare 231,632 Risk management: Risk management 890,727 Unemployment 33,529 Worker's compensation 416,130 TOTAL EXPENSES 769,566 1,730,287 1,435,787 357,024 1,340,386 3,056,720 231,632 AMOUNT AVAILABLE FOR CAPITAL 672,132 (118,334) (72,049) 18,613 (27,800) 367,590 731,318 CAPITAL PROJECTS 836,260 194,035 32,028 - - - - TRANSFERS IN - 20,763 2,456 - - - - TRANSFERS (OUT)- - - - - - - CHANGE IN FUND BALANCE (164,128) (291,606) (101,621) 18,613 (27,800) 367,590 731,318 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, Apr 30 6,718,492 3,445,454 1,429,126 626,758 17,703,330 4,985,078 12,618,662 Monthly Financial Report April 2018 Page | 13 Preliminary as of 06/22/2018 FUND BALANCE Page 14 shows the ending fund balance as of April 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 April, the City has $46.5M reported in the combined general governmental fund balance of the current year’s operating budget, which is approximately 47.3% of budgeted operating expenditures. This is an increase of $13.2M from the year’s beginning balance. April’s ending fund balance is over the anticipated General Governmental Fund Balance of $25M by $21.5M or 86.5%. Although the ending fund balance is above projections, it is consistent with the prior years’ trends. At this time last year, the fund balance was only 24.2% above the projected year-to-date budget, however, the increase in fund balance for the month of April compared to this time last year is very similar ($13.2M for 2018 vs $12.2M for 2017). 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 April 2018 Page | 14 Preliminary as of 06/22/2018 City of Renton All Funds - Revenue, Expenditures and Fund Balances Cash Basis through April 30, 2018 Funds Balance 01/01/2018 Budgeted Revenue Revenue 04/30/18 Total Funds Available Budgeted Expenditure Expenditure 04/30/18 Ending Balance GENERAL GOVERNMENT FUNDS:33,284,838 100,191,383 41,909,125 75,193,963 98,302,133 28,695,484 46,498,479 000 General 22,708,066 69,157,742 32,609,281 55,317,347 67,041,323 20,947,376 34,369,972 001 Community Services 4,840,993 13,425,796 4,261,710 9,102,703 13,443,212 3,660,252 5,442,451 003 Street 3,143,904 11,288,240 3,497,697 6,641,601 11,378,757 3,638,214 3,003,387 004 Community Dev Block Grant 54,286 424,857 - 54,286 424,857 59,727 (5,441) 005 Museum 70,992 239,129 59,918 130,910 241,246 81,439 49,471 009 Farmers Market 105,323 59,400 3,991 109,314 69,494 18,467 90,847 201 Ltd GO Bonds Gen Govt Debt 863,732 - 2,995 866,727 - 127 866,601 215 Gen Govt Misc Debt Service 1,497,542 5,596,219 1,473,532 2,971,074 5,703,244 289,883 2,681,191 SPECIAL REVENUE FUNDS:2,093,053 1,950,224 780,169 2,873,222 1,892,764 283,747 2,589,475 102 Arterial Street 108,438 670,000 219,698 328,136 670,000 - 328,136 108 Leased City Properties 611,055 902,550 381,592 992,647 845,090 216,873 775,774 110 Hotel Motel 461,434 265,000 117,071 578,505 265,000 63,598 514,907 125 1% For Art 103,109 15,000 358 103,467 15,000 - 103,467 127 Cable Communication 472,489 97,674 60,279 532,768 97,674 3,276 529,492 135 Springbrook Wetlands Bank 336,528 - 1,171 337,699 - - 337,699 CAPITAL PROJECT FUNDS (CIP):36,295,483 9,410,400 8,385,179 44,680,662 13,039,521 3,307,740 41,372,922 303 Community Services Mitigation 1,909,355 86,500 169,757 2,079,112 - - 2,079,112 304 Fire Mitigation 936,972 99,000 433,949 1,370,921 142,975 - 1,370,921 305 Transportation Mitigation 810,962 632,400 2,026,386 2,837,348 5,000 - 2,837,348 316 Municipal Facilities CIP 19,671,696 4,627,000 4,336,439 24,008,135 8,926,046 1,784,178 22,223,957 317 Transportation CIP 5,808,539 3,965,500 1,201,644 7,010,183 3,965,500 1,490,782 5,519,401 326 Housing Opportunity 2,548,975 - 8,885 2,557,860 - - 2,557,860 336 New Library Development 451,093 - 1,545 452,638 - 12 452,626 346 New Family First Center Dvlpmnt 4,157,891 - 206,574 4,364,465 - 32,768 4,331,697 ENTERPRISE FUNDS:76,812,811 83,652,598 26,756,346 103,569,157 92,373,701 21,666,922 81,902,235 4X2 Airport Operating & CIP 3,459,189 4,531,809 1,014,841 4,474,030 4,552,790 611,772 3,862,258 403 Solid Waste Utility 3,000,312 19,505,718 5,154,043 8,154,355 19,368,508 5,238,565 2,915,790 4X4 Golf Operating & CIP 5,267 2,912,920 503,971 509,238 2,728,654 669,182 (159,944) 4X5 Water Operating & CIP 33,913,567 17,420,439 5,483,052 39,396,619 21,538,687 3,777,102 35,619,517 4X6 Waste Water Operating & CIP 17,410,002 10,076,333 4,190,598 21,600,600 12,084,986 2,802,226 18,798,374 416 King County Metro 5,089,769 17,505,693 5,462,535 10,552,304 17,505,693 5,480,137 5,072,167 4X7 Surface Water Operating & CIP 13,934,705 11,699,686 4,947,306 18,882,011 14,594,383 3,087,938 15,794,073 INTERNAL SERVICE FUNDS:46,994,534 30,283,478 10,516,092 57,510,626 31,616,210 9,983,726 47,526,900 501 Equipment Repair/Replacement 6,882,620 6,026,729 1,441,698 8,324,318 6,989,962 1,605,826 6,718,492 502 Insurance 17,731,130 3,307,514 1,312,587 19,043,717 3,315,116 1,340,387 17,703,330 503 Information Services 3,737,060 5,510,230 1,632,716 5,369,776 5,563,704 1,924,322 3,445,454 504 Facilities 1,530,747 4,887,148 1,366,194 2,896,941 4,978,288 1,467,815 1,429,126 505 Communications 608,145 1,102,300 375,637 983,782 1,096,329 357,024 626,758 512 Insurance, Healthcare 4,617,488 8,191,708 3,424,310 8,041,798 8,578,084 3,056,720 4,985,078 522 Insurance, Leoff1 Retirees HC 11,887,344 1,257,849 962,950 12,850,294 1,094,727 231,632 12,618,662 FIDUCIARY FUNDS:5,832,897 468,000 14,476 5,847,373 200,475 69,790 5,777,583 611 Firemen's Pension 5,832,897 468,000 14,476 5,847,373 200,475 69,790 5,777,583 TOTAL FUNDS 201,313,616 225,956,083 88,361,387 289,675,003 237,424,804 64,007,409 225,667,594 City of Renton General Government Financial Position 2018 Budget Year General Government Summary  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 41,909,125            28,695,484            13,213,641            46,498,479             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  4,000,000  5,000,000  6,000,000  7,000,000  8,000,000  9,000,000  10,000,000  11,000,000  12,000,000  13,000,000  14,000,000  15,000,000  ‐  10,000,000  20,000,000  30,000,000  40,000,000  50,000,000  60,000,000  70,000,000  80,000,000  90,000,000  100,000,000  110,000,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Change in Fund  Balance Rev/Exp Revenues Expenditures Change in Fund Balance 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 33,054,366      41,909,125      26.79% May 43,738,622       Jun 49,976,008       Jul 57,843,573       Aug 64,580,649       Sep 70,899,754       Oct 81,918,760       Nov 93,262,332       Dec 100,191,383     Percent of budget 41.83% 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        7,667,724        37.28% 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 39.53%  $‐  $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        10,252,667      11.43% 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 35.59% 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        6,055,885        7.59% 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 38.66% 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        1,713,974        1.56% 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 36.97% 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 2,302,181        2,510,510        9.05% May 2,669,109         Jun 3,244,829         Jul 3,781,772         Aug 4,384,302         Sep 4,978,510         Oct 5,574,976         Nov 6,004,527         Dec 6,875,678         Percent of budget 36.51% 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        2,756,537        5.79% 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 31.39% 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        816,484            ‐30.12% 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 20.51%  $‐  $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        9,378,175        117.53% 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 92.99% 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           744,168           35.00% 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 40.80%  $‐  $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 13,000              13,000              0.00% 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        1,903,118        15.00% 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 43.06%  $‐  $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        1,587,790         ‐13.66% 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 29.12% 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        7,793,531        126.81% 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 102.06%  $‐  $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 29,062,131      28,695,484       ‐1.26% 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 29.19% 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           131,800            ‐1.23% 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 35.18%  $‐  $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           699,202           5.70% 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 35.36% 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           189,109           1.98% 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 31.20%  $‐  $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           728,768            ‐3.44% 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 32.37% 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           749,786           2.09% 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 33.31%  $‐  $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           449,552           2.58% 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 33.56% 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        938,343            ‐16.54% 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 27.19%  $‐  $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           236,753            ‐13.79% 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 21.09% 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        981,781            ‐10.82% 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 28.26%  $‐  $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        910,304            ‐9.63% 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 25.09% 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           572,896           20.48% 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 45.81% 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           416,778            ‐7.15% 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 30.40% 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 12,508,251      12,493,987       ‐0.11% 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 32.10%  $‐  $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           173,564           3.55% 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 33.19% 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        1,447,351         ‐5.17% 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 27.40%  $‐  $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           290,483            ‐7.86% 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 22.94% 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        1,764,350         ‐4.76% 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 27.42%  $‐  $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           339,032           1.86% 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 25.85% 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                2,972                45.08% 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 42.01%  $‐  $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              81,439              2.88% 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 33.76% 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           140,203           0.40% 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 33.62%  $‐  $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        1,808,825         ‐4.01% 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 32.37% 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        1,829,389        14.62% 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 31.59%  $‐  $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 290,010           290,010           0.00% 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 1,028,809        1,028,809        0.00% 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 27.65%  $‐  $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 ‐                         25,237,476    20,384,128     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 ‐                         1,014,841      611,773           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  $‐  $0.20  $0.40  $0.60  $0.80  $1.00  $1.20 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 ‐                         503,971          669,183           May ‐                          Jun ‐                          Jul ‐                          Aug ‐                          Sep ‐                          Oct ‐                          Nov ‐                          Dec ‐                          Percent of budget expended 100.00% Note:  Operations and Capital  $‐  $0.30  $0.60  $0.90 Millions Golf Course Budget Revenue Expense