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HomeMy WebLinkAbout201806, June h:\finance\financial reporting\monthly reports\2018 reports\cover 0618.docx ADMINISTRATIVE SERVICES M E M O R A N D U M DATE: September 11, 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: June 2018 Financial Status Report At the end of June, general governmental revenues show $7.5M or 14.9% over budget. Revenue source(s) that are higher than expected are: sales tax ($752K); sales tax annexation credit ($599K); criminal justice sales tax ($125K); utility taxes ($597K); gambling taxes ($509K); business & occupation taxes ($5.1M); business license ($213K); public safety ($255K); and interest & other earnings ($223K). On the down side, the revenue source(s) that are underperforming the year to date budget are: building permits & development service fees ($511K below) and fines/penalties ($620K below). General government expenditures showed a favorable variance of $2.0M or 4.5%. 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 September 11, 2018 h:\finance\financial reporting\monthly reports\2018 reports\cover 0618.docx This page is intentionally left blank Page | 1 Preliminary as of 09/11/2018 OVERVIEW This financial overview reflects the City’s overall financial position for the fiscal year through June 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 78% of all resources supporting general governmental activities. The following section provides detail information on property, sales, utility, and other taxes. Property Tax June’s collection is $109K. 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 $10.2M is $2.6M or 20% less than the prior year, and is $22K or .2% 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 skews low. Sales Tax June 2018 sales tax receipts totaled $2.0M. Compared with the same month last year, it is $78K or 4% less. Compared to the projected current month’s budget, it is $53K or 3% less. The year‐to‐date collection of $13.7M is $829K or 6% more than the prior year and is $752K or 6% 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. Monthly Financial Report June 2018 Preliminary 17 018 018 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 2,419,925 (2,069,551) -46%(2,128,388) -47% Jun 128,834 84,239 108,842 (19,992) -16%24,602 29% 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 12,807,368$ 10,218,049$ 10,196,490$ (2,610,878)$ -20%(21,559)$ 0% Annual Total 24,356,562$ 19,397,308$ Property Tax Revenues Year to Date through June 018 vs. 17 018 vs. Budget Month 17 018 018 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 2,506,478 124,497 5%178,863 8% Jun 2,075,555 2,050,822 1,997,751 (77,804) -4%(53,071) -3% 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 12,840,694$ 12,918,130$ 13,670,050$ 829,356$ 6%751,920$ 6% Annual Total 26,331,634$ 26,683,440$ 018 vs. Budget018 vs. 17 Month Year to Date through June Local Retail Sales Tax Revenues Monthly Financial Report June 2018 Page | 2 Preliminary as of 09/11/2018 The following table breaks out the City’s base sales tax (excluding Criminal Justice and Annexation Credit) by major business sectors: Utility tax June utility tax revenues are $1.3M, which is $82K or 6% lower than the same month last year but is higher than the budget by $96K or 8%. The year‐ to‐date collection is $8.7M, which is $130K or 1% lower than the prior year but is $597K or 7% higher than the budget. The large January variance with the budget is due to the timing of when 2018 Cell/Phone/Garbage taxes were recorded. The monthly budgets are based on 2016/2017 activity. The table below breaks out Utility Tax by source. As mentioned last month, the large variance with electrical and natural gas was due to an error in recording these revenues and has corrected itself in June. Sales Tax by Sector 17 018 Bgt YTD Act Change 018 /17 018 Act vs Bgt New Construction 2,062,986$ 1,728,223$ 2,240,082$ 177,096$ 9% $ 511,859 30% Auto Sales 2,365,026 2,408,924 2,449,161 84,135 4% 40,237 2% General Retail 3,750,210 3,914,352 3,829,326 79,115 2% (85,026)-2% Manufacturing 748,812 945,014 850,899 102,088 14% (94,114)-10% Wholesale 736,136 680,969 665,326 (70,810) -10% (15,644)-2% Service 2,818,105 2,902,729 3,296,992 478,888 17% 394,263 14% Other 359,420 337,918 338,264 (21,156) -6% 346 0% YTD Total 12,840,694$ 12,918,130$ 13,670,050$ 829,356$ 6%751,920$ 6% Note: Excludes Annexation Credit and Criminal Justice Sales Tax revenue. 17 018 018 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 1,414,956 (49,482) -3%73,096 5% Jun 1,351,607 1,173,122 1,269,602 (82,005) -6%96,480 8% 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 8,870,352$ 8,143,555$ 8,740,443$ (129,909)$ -1%596,888$ 7% Annual Total 16,999,203$ 15,664,124$ 018 vs. Budget018 vs. 17 Year to Date through June Utility Tax Revenues Month Utility Tax by Type 17 018 Bgt YTD Act Change 018 /17 018 Act vs Bgt Electrical 3,037,311$ 2,897,803$ 3,092,739$ 55,428$ 2% $ 194,937 7% Natural Gas 1,217,213 1,036,000 1,075,213 (142,000) -12% 39,213 4% Cell 729,666 775,692 688,045 (41,621) -6% (87,647)-11% Phone 461,737 383,264 390,391 (71,347) -15% 7,126 2% Cable 801,411 802,880 747,546 (53,865) -7% (55,335)-7% Garbage/Solid Waste 293,779 318,330 362,153 68,374 23% 43,823 14% City Utilities 2,329,234 1,929,586 2,384,357 55,123 2% 454,771 24% Utility Tax Audit - - - - N/A - N/A YTD Total 8,870,352$ 8,143,555$ 8,740,443$ (129,909)$ -1%596,888$ 7% Annual Total 16,999,203$ 15,664,124$ YTD as % of 52%52% Monthly Financial Report June 2018 Page | 3 Preliminary as of 09/11/2018 Other Taxes Real Estate Excise Tax The City collected $497K in Real Estate Excise Tax revenues (REET) for June. This is $251K or 34% less than the same month last year and is $39K or 8% more than the current month’s budget. The year‐to-date collection is $3M, which is $586K or 16% less than the prior year but is $594K or 25% 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 June’s Gambling Tax collections totaled $253K, which is $20K or 8% above the same month last year and is also above the current month’s budget by $92K or 57%. The year‐to‐date total of $1.5M is $160K or 12% above the prior year and is also $509K or 53% 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 $112K or 17% higher than budgeted. 17 018 018 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 248,673 172,020 222,540 (26,133) -11%50,520 29% Jun 232,889 160,867 252,663 19,775 8%91,796 57% 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 1,302,980$ 953,241$ 1,462,496$ 159,516$ 12%509,255$ 53% Annual Total 2,695,368$ 2,000,000$ Gambling Tax Revenue Month Year to Date through June 018 vs. Budget018 vs. 17 17 018 018 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 3,445 340,622 332,934 4331%337,177 9788% Jun 21,325 9,555 1,050 (20,275) -95%(8,505) -89% 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 794,909$ 671,435$ 782,942$ (11,967)$ -2%111,507$ 17% Annual Total 1,562,100$ 1,330,000$ Month 018 vs. 17 018 vs. Budget Franchise Fees Revenue Year to Date through June 17 018 018 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 386,087 300,651 607,431 221,344 57%306,780 102% Jun 747,549 458,002 496,917 (250,632) -34%38,915 8% 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 3,593,502$ 2,413,482$ 3,007,467$ (586,035)$ -16%593,986$ 25% Annual Total 7,211,736$ 4,420,000$ *Total REET (GF & CIP) Real Estate Excise Tax (REET) Revenues* Year to Date through June Month 018 vs. Budget018 vs. 17 Monthly Financial Report June 2018 Page | 4 Preliminary as of 09/11/2018 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 $115K is $9K or 8% less than the prior year and is also $59K or 34% 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 $8.2M. This is $5.1 million or 161% over the budgeted amount because a taxpayer hit the maximum threshold and had a significant payment in April. In addition, the transfer out of B&O tax to the capital funds has not occurred yet, but will decrease the account balance by about $1.4M. Licenses and Permits Business Licenses Business Licenses totaled $20K for June, which is $17K or 46% below the same month last year and is $2K or 9% above the current month’s budget. The variance with the budget and prior year is due to two things: 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. 17 018 018 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 1,911 633 50%1,069 127% 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 124,158$ 174,605$ 114,654$ (8,719)$ -8%(59,434)$ -34% Annual Total 223,157$ 320,000$ 018 vs. Budget Admission Tax Revenue Year to Date through June Month 018 vs. 17 17 018 018 Actual Budget Actual $%$% Jan 432,319$ 1,251,337$ 1,301,574$ 869,256$ 201%50,237$ 4% Feb 794,093 156,417 1,013,630 219,536 28%857,212 548% Mar 13,228 156,417 48,278 35,050 265%(108,139) -69% Apr 4,626,880 1,251,337 5,430,049 803,168 17%4,178,711 334% May 316,791 156,417 212,741 (104,050) -33%56,324 36% Jun 23,491 156,417 172,687 149,196 635%16,269 10% Jul 1,139,041 1,251,337 - Aug 399,375 156,417 - Sep 169,792 156,417 - Oct 981,417 1,251,337 - Nov 320,706 156,417 - Dec 415,901 156,417 - YTD Total 3,732,829$ 3,128,343$ 8,178,959$ 1,972,156$ 119%5,050,616$ 161% Annual Total 9,633,034$ 6,256,686$ *Total Business & Occupation Taxes (GF & CIP) Business & Occupation Taxes* Year to Date through June Month 018 vs. 17 018 vs. Budget 17 018 018 Actual Budget Actual $%$% Jan 229,270$ 107,700 328,193$ 98,922$ 43%220,492$ 205% Feb 157,504 69,646 130,665 (26,839) -17%61,019 88% Mar 53,131 18,761 33,698 (19,434) -37%14,936 80% Apr 157,983 83,663 29,153 (128,830) -82%(54,511) -65% May 126,086 59,840 29,033 (97,053) -77%(30,807) -51% Jun 36,375 18,019 19,583 (16,792) -46%1,564 9% Jul 217,718 98,725 - Aug 124,833 51,708 - Sep 57,640 23,878 - Oct 187,368 90,775 - Nov 88,975 43,706 - Dec 43,847 22,286 - YTD Total 417,294$ 357,629$ 570,323$ (190,027)$ 37%212,693$ 59% Annual Total 1,480,730$ 688,708$ *Total Business License (GF & CIP) 018 vs. 17 Year to Date through June 018 vs. Budget Business Licenses* Month Monthly Financial Report June 2018 Page | 5 Preliminary as of 09/11/2018 Building Permits and Development Service Fees Building Permits and Development Service Fee revenues totaled $364K in June. The year‐to‐date revenues of $2.4M is $228K or 9% lower than the year before and is $511K or 18% 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 half of the year-to-date variance. In addition to this, building permits have been trending behind for May and June accounting for about $184K of the variance. Intergovernmental These revenue sources include federal (direct and indirect) grants, state grants, state shared revenues, local grants, and entitlements. State shared revenues 94% of the total revenues in this category. The year-to-date total Intergovernmental revenue is $3.5M or 46% of the budget. State Shared Revenues State Shared Revenue collections totaled $3.1M since the start of the year. Compared to the prior year, State Shared Revenues are above by $147K or 5%. Compared to the projected budget, the City is collecting $213K or 7% 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). 17 018 018 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 558,773 499,771 436,943 (121,831) -22%(62,829) -13% Jun 611,441 560,415 363,521 (247,920) -41%(196,894) -35% 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 2,616,096$ 2,899,199$ 2,388,253$ (227,843)$ -9%(510,946)$ -18% Annual Total 4,907,983$ 5,451,699$ Year to Date through June 018 vs. Budget018 vs. 17 Month Building Permits and Development Service Fees Intergovernmental 17 018 Bgt YTD Act Change 018 /17 018 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 2,948,390 2,881,819 3,095,290 146,900 5%213,471 7% Federal Grants 65,665 134,946 56,404 (9,260) -14%(78,542) -58% State Grants 22,246 53,997 22,679 432 2%(31,318) -58% Other Grants/Intgovt 139,503 135,296 128,738 (10,765) -8%(6,558) -5% ARRA Grants - - - - N/A - N/A Total Rev YTD 3,346,773$ 3,384,888$ 3,481,941$ 135,168$ 4%97,053$ 3% Total Rev Annual 7,436,309$ 7,588,646$ YTD %45%45%46% Note: Includes CJ Sales Tax and FD25 & FD40 contracts 17 018 018 Actual Budget Actual $%$% Crim Just Sales Tax 1,346,925$ 1,335,376$ 1,460,549$ 113,624$ 8%125,173$ 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 23,772 - - (23,772) 0%- N/A Liquor Profits 427,768 425,244 425,526 (2,242) -1%282 0% Liquor Excise Tax 247,760 230,904 259,876 12,116 5%28,972 13% Fuel Tax 694,008 691,389 732,412 38,405 6%41,024 6% YTD Total 2,948,390$ 2,881,819$ 3,095,290$ 146,900$ 5%213,471$ 7% Annual Total 6,145,527$ 5,942,169$ State Shared Revenues 018 vs. 17 Revenue Year to Date through June 018 vs. Budget Monthly Financial Report June 2018 Page | 6 Preliminary as of 09/11/2018 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 82% of the total revenue in this category. The year-to-date total charges for services are $4.4M or 50% of the budget. The following sections provide detail information for Public Safety, Recreation, and Interfund Services. Public Safety Services Public Safety Services totaled $589K 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 $139K or 31% more. Compared to the year-to-date budget, the City is over budget by $255K or 76%. The variance with the prior year is due to collecting large reimbursements for the School Resource Officer program. Recreation Recreation revenues totaled $191K for the current month. Compared to the same month the prior year, the City collected $38K or 25% more. Compared to the projected monthly budget, the City collected $15K or 7% less. The year‐to‐date collection of $590K is 21K or 4% less that this point last year and 75K or 11% lower than the year‐to‐date budget. This variance is primarily related to aquatic center fees being down for the month of June. 17 018 018 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 77,233 13,418 21%39,467 105% Jun 43,374 75,004 84,800 41,426 96%9,796 13% 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 450,424$ 334,124$ 589,215$ 138,791$ 31%255,090$ 76% Annual Total 837,728$ 617,635$ 018 vs. Budget Month 018 vs. 17 Year to Date through June Public Safety Services 17 018 018 Actual Budget Actual $%$% Jan 152,350$ 165,916$ 138,388$ (13,962)$ -9%(27,528)$ -17% Feb 38,452 45,377 51,694 13,243 34%6,317 14% Mar 65,420 66,147 55,300 (10,121) -15%(10,847) -16% Apr 74,806 98,371 70,321 (4,486) -6%(28,050) -29% May 84,381 82,203 82,814 (1,568) -2%611 1% Jun 153,304 206,297 191,108 37,804 25%(15,189) -7% Jul 482,458 423,801 - Aug 382,296 384,147 - Sep 135,476 127,601 - Oct 49,113 49,764 - Nov 58,320 66,466 - Dec 45,946 44,831 - YTD Total 568,713$ 664,312$ 589,625$ 20,911$ 4%(74,687)$ -11% Annual Total 1,722,323$ 1,760,923$ 018 vs. Budget018 vs. 17 Month Recreation Year to Date through June Monthly Financial Report June 2018 Page | 7 Preliminary as of 09/11/2018 Interfund Services The year-to-date collections for Interfund Services revenues are $2.0M. Compared to the prior year, the revenues are over by $32K or 2%. Compared to the projected budget, the revenues are below by $134K or 6%. 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 $1.3M. This is $57K or 4% lower than a year ago and is $620K or 33% lower than the budget. The primary driver of the negative variance is the photo enforcement program. 17 018 018 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 332,543 363,424 328,765 (3,778) -1%(34,659) -10% Jun 322,435 363,424 320,735 (1,699) -1%(42,689) -12% 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 2,014,975$ 2,180,543$ 2,047,008$ 32,033$ 2%(133,535)$ -6% Annual Total 3,916,334$ 4,361,086$ 018 vs. Budget Month Interfund Services Year to Date through June 018 vs. 17 17 018 018 Actual Budget Actual $%$% Jan 134,957$ 206,614$ 141,625$ 6,668$ 5%(64,989)$ -31% Feb 217,056 309,853 224,814 7,759 4%(85,039) -27% Mar 212,186 331,630 312,111 99,925 47%(19,518) -6% Apr 242,816 340,209 137,934 (104,882) -43%(202,275) -59% May 229,877 312,735 230,762 885 0%(81,973) -26% Jun 302,666 401,048 235,311 (67,354) -22%(165,737) -41% Jul 247,260 328,975 Aug 298,685 374,734 Sep 220,425 291,346 Oct 274,245 363,684 Nov 240,739 361,754 Dec 325,938 423,905 YTD Total 1,339,558$ 1,902,089$ 1,282,558$ (57,000)$ -4%(619,531)$ -33% Annual Total 2,946,849$ 4,046,487$ Month 018 vs. Budget018 vs. 17 Year to Date through June Fines and Penalties by Month Year to Date through June 17 018 018 Actual Budget Actual $%$% Civil Penalties 1,017$ 2,297$ 704$ (314)$ -31%(1,594)$ -69% Civil Infraction Penalties 148,198 139,085 150,562 2,364 2%11,477 8% Civil Parking Infraction Penalties 75,184 100,761 77,286 2,102 3%(23,475) -23% Photo Enforcement Program 984,006 1,553,501 919,958 (64,047) -7%(633,543) -41% Criminal Traffic Misdemeanor Fines 32,216 29,349 34,952 2,736 8%5,603 19% Criminal Non-Traffic Fines 40,447 29,834 39,892 (555) -1%10,059 34% Criminal Costs 38,258 40,080 41,988 3,729 10%1,908 5% Non-Court Fines, Forfeitures and Penalties 20,231 7,181 17,216 (3,015) -15%10,035 140% YTD Total 1,339,558$ 1,902,089$ 1,282,558$ (57,000)$ -4%(619,531)$ -33% Annual Total 2,946,849$ 4,046,487$ Revenue 018 vs. Budget Fines and Penalties by Type 018 vs. 17 Monthly Financial Report June 2018 Page | 8 Preliminary as of 09/11/2018 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 $1.3M. Compared to last year, the revenues are higher by $140K or 12%. Compared to the projected year-to-date budget, the revenues are over by $472K or 55%. Though the year was started due to a large variance in Seizure Funds collected in 2017 and a lack there of in 2018, in May 2018 $227K in Seizure Funds were collected resulting in a large positive variance. Seizure Funds are restricted to drug enforcement only and are not available for general operating purposes. Favorable 8 Budget 8 Actual 8 Budget 8 Actual (Unfavorable)1 Jan 204,207$ 136,853$ 124,941$ 27,432$ 109,421$ Feb 250,698 154,588 124,941 95,186 59,402 Mar 261,123 179,033 124,941 95,195 83,838 Apr 259,635 122,862 124,941 95,195 27,667 May 250,855 171,477 124,941 95,189 76,288 Jun 326,983 155,145 124,941 95,186 59,959 Jul 258,813 - 124,941 - - Aug 298,847 - 124,941 - - Sep 218,520 - 124,941 - - Oct 299,333 - 124,941 - - Nov 291,494 - 124,941 - - Dec 295,896 - 124,941 - - YTD Total 1,553,501$ 919,958$ 749,649$ 503,385$ 416,574$ Annual Total 3,216,405$ 1,499,297$ 1Actuals of Revenues and Expenses Photo Enforcement Program Year to Date through June Month Revenues Expenses 17 018 018 Actual Budget Actual $%$% Jan 363,997$ 226,534$ 262,690$ (101,308)$ -28%36,156$ 16% Feb 148,988 119,730 150,608 1,620 1%30,878 26% Mar 150,954 115,624 178,170 27,216 18%62,546 54% Apr 188,887 124,097 152,700 (36,186) -19%28,604 23% May 152,678 121,318 386,715 234,037 153%265,397 219% Jun 179,152 145,245 193,674 14,522 8%48,429 33% Jul 193,718 171,837 Aug 198,576 163,060 Sep 151,310 134,049 Oct 156,212 121,675 Nov 125,698 96,289 Dec 468,107 379,164 YTD Total 1,184,657$ 852,548$ 1,324,557$ 139,901$ 12%472,009$ 55% Annual Total 2,478,278$ 1,918,622$ Year to Date through June Month 018 vs. Budget018 vs. 17 Miscellaneous Revenues by Month 17 018 018 Actual Budget Actual $%$% Interests and Other Earnings 411,971$ 299,908$ 523,111$ 111,141$ 27%223,203$ 74% Rents, Leases, and Concessions 339,656 335,413 359,568 19,912 6%24,155 7% Contributions/Donations from Private Sources 78,808 73,231 62,625 (16,183) -21%(10,607) -14% Other 194,248 143,995 133,692 (60,557) -31%(10,303) -7% Seizure Funds - Federal/State/Local 159,974 - 245,561 85,588 54%245,561 100% YTD Total 1,184,657$ 852,548$ 1,324,557$ 139,901$ 12%472,009$ 55% Annual Total 2,478,278$ 1,918,622$ 018 vs. Budget Miscellaneous Revenues by Type Year to Date through June Revenue 018 vs. 17 Monthly Financial Report June 2018 Page | 9 Preliminary as of 09/11/2018 EXPENSES Overall, the City has expended 42.9% of its budgeted general governmental expenditures at the end of June. This is $2.0M or 4.5% 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 $53K or 7.4%. This is in part due to over spending on election costs ($15K) and microfilming services ($8K). 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 $16K or 1.4%. This is due to over spending on contracted services ($12K), other attorney fees ($5K), witness fees ($2K), and security ($7K). 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 June 2018 Page | 10 Preliminary as of 09/11/2018 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 - - - - 42,900 28,200 - Grants / intergovernmental 52,887 5,259 83,779 - - 804,044 - Charges for services 132,998 902,925 8,694,643 7,500,442 5,255,758 5,865,871 8,195,490 Interdepartmental services - - - - - - - Fines and penalties 281 - - - - - - Rents, leases, and misc fees 1,270,396 186,621 - 106,643 - - - Interest and other misc 21,889 1,926 14,563 910,486 886,489 312,862 30,105 TOTAL REVENUES 1,478,451 1,096,731 8,792,985 8,517,571 6,185,147 7,010,977 8,225,595 EXPENSES: Utility billing - - 20,781 78,396 64,733 98,357 - Utility systems - - 8,622,557 1,986,319 1,771,213 1,869,036 - Utility maintenance - - 174,670 2,802,719 1,100,604 1,524,376 8,235,024 Transportation 902,446 - - - - - - Golf - 1,031,046 - - - - - TOTAL EXPENSES 902,446 1,031,046 8,818,008 4,867,434 2,936,550 3,491,769 8,235,024 AMOUNT AVAILABLE FOR DEBT SERVICE 576,005 65,685 (25,023) 3,650,137 3,248,597 3,519,208 (9,429) DEBT SERVICE: Principal - - - 345,818 - - - Interest - - - 118,819 50,707 318,512 - TOTAL DEBT SERVICE - - - 464,637 50,707 318,512 - CAPITAL PROJECTS 17,164 - - 1,171,567 1,282,419 1,383,389 - TRANSFERS IN/(OUT)- - - (846) - (993) - CHANGE IN FUND BALANCE 558,841 65,685 (25,023) 2,013,087 1,915,471 1,816,314 (9,429) 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, Jun 30 4,018,030 70,952 2,975,289 35,926,654 19,325,473 15,751,019 5,080,340 Monthly Financial Report June 2018 Page | 11 Preliminary as of 09/11/2018 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 - 130,755 - - - - - Grants / intergovernmental - - - - - - 45,754 Charges for services Equipment rental m&o 1,435,621 2,164,272 - - - - - Print and mail - - - 222,258 - - - Communications - 409,169 - 334,733 - - - Facilities - - 2,544,575 - - - - Data cards and cell phones - - - - - - - IT service contracts - - - - - - - Interest and other misc 37,399 19,317 8,385 3,414 95,775 26,192 66,859 Internal service fund misc: Vehicle / equipment capital recovery 1,041,121 105,405 - - - - - Insurance premiums - - - - 864,836 - - Worker's comp/unemployment - - - - 669,502 - - Benefit premiums - - - - - 4,667,919 1,312,340 Other misc 221 - 1 - - 467,335 - Interfund Loan - - - - - - - Capital contributions - - - - - - - Disposal of capital assets 30,517 - - - - - - Insurance recoveries - - - - 243,258 - - TOTAL REVENUES 2,544,879 2,828,918 2,552,961 560,405 1,873,371 5,161,446 1,424,953 EXPENSES: Communications 307,856 Equipment rental 1,199,536 Facilities 2,416,713 Healthcare 5,259,456 Information technology 2,612,751 Print and mail 214,560 Retiree healthcare 404,909 Risk management: Risk management 1,063,361 Unemployment 33,529 Worker's compensation 580,993 TOTAL EXPENSES 1,199,536 2,612,751 2,416,713 522,416 1,677,883 5,259,456 404,909 AMOUNT AVAILABLE FOR CAPITAL 1,345,343 216,167 136,248 37,989 195,488 (98,010) 1,020,044 CAPITAL PROJECTS 1,528,970 323,725 48,451 - - - - TRANSFERS IN - 25,525 2,456 - - - - TRANSFERS (OUT)(3,190) - - - - - - CHANGE IN FUND BALANCE (186,817) (82,033) 90,253 37,989 195,488 (98,010) 1,020,044 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, Jun 30 6,695,803 3,655,027 1,621,000 646,134 17,926,618 4,519,478 12,907,388 Monthly Financial Report June 2018 Page | 12 Preliminary as of 09/11/2018 FUND BALANCE Page 14 shows the ending fund balance as of June 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 June, the City has $47.2M reported in the combined general governmental fund balance of the current year’s operating budget, which is approximately 46.3% of budgeted operating expenditures. This is an increase of $13.9M from the year’s beginning balance. June’s ending fund balance is over the anticipated General Governmental Fund Balance of $37.7M by $9.5M or 25.2%. 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 17.2% above the projected year-to-date budget, however, the increase in fund balance for the month of June compared to this time last year is very similar ($9.5M for 2018 vs $5.8M 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 June 2018 Page | 13 Preliminary as of 09/11/2018 City of Renton All Funds - Revenue, Expenditures and Fund Balances Cash Basis through June 30, 2018 Funds Balance 01/01/018 Budgeted Revenue Revenue 06/30/18 Total Funds Available Budgeted Expenditure Expenditure 06/30/18 Ending Balance GENERAL GOVERNMENT FUNDS:33,284,838 101,078,356 57,592,687 90,877,525 101,896,981 43,674,562 47,202,963 000 General 22,708,066 69,377,185 41,907,194 64,615,260 69,540,779 31,576,001 33,039,259 001 Community Services 4,840,993 13,614,554 6,921,056 11,762,049 13,708,109 5,673,967 6,088,083 003 Street 3,143,904 11,288,240 5,840,453 8,984,357 11,693,231 5,412,357 3,572,001 004 Community Dev Block Grant 54,286 873,366 - 54,286 913,367 81,085 (26,799) 005 Museum 70,992 239,129 119,834 190,826 241,246 122,512 68,314 009 Farmers Market 105,323 89,663 29,923 135,246 97,005 31,112 104,135 201 Ltd GO Bonds Gen Govt Debt 863,732 - 4,667 868,399 - 127 868,272 215 Gen Govt Misc Debt Service 1,497,542 5,596,219 2,769,560 4,267,102 5,703,244 777,404 3,489,698 SPECIAL REVENUE FUNDS:2,093,053 1,950,224 1,135,411 3,228,464 2,114,392 532,665 2,695,799 102 Arterial Street 108,438 670,000 346,037 454,475 670,000 - 454,475 108 Leased City Properties 611,055 967,550 527,265 1,138,320 983,406 387,427 750,893 110 Hotel Motel 461,434 200,000 198,425 659,859 309,629 124,391 535,468 125 1% For Art 103,109 15,000 559 103,668 53,683 - 103,668 127 Cable Communication 472,489 97,674 61,301 533,790 97,674 20,847 512,943 135 Springbrook Wetlands Bank 336,528 - 1,824 338,352 - - 338,352 CAPITAL PROJECT FUNDS (CIP):36,295,483 24,993,230 10,461,152 46,756,635 46,832,686 5,747,790 41,008,845 303 Community Services Mitigation 1,909,355 86,500 239,736 2,149,091 - - 2,149,091 304 Fire Mitigation 936,972 99,000 464,943 1,401,915 142,975 - 1,401,915 305 Transportation Mitigation 810,962 632,400 2,243,684 3,054,646 505,000 - 3,054,646 316 Municipal Facilities CIP 19,671,696 7,320,407 5,713,896 25,385,592 24,331,580 3,393,673 21,991,919 317 Transportation CIP 5,808,539 16,854,923 1,541,347 7,349,886 21,522,131 2,270,243 5,079,643 326 Housing Opportunity 2,548,975 - 13,845 2,562,820 - - 2,562,820 336 New Library Development 451,093 - 2,407 453,500 - 12 453,488 346 New Family First Center Dvlpmnt 4,157,891 - 241,294 4,399,185 331,000 83,862 4,315,323 ENTERPRISE FUNDS:76,812,811 86,313,733 41,342,458 118,155,269 133,581,645 35,007,512 83,147,757 4X2 Airport Operating & CIP 3,459,189 3,637,862 1,478,451 4,937,640 6,209,762 919,610 4,018,030 403 Solid Waste Utility 3,000,312 19,505,718 8,792,985 11,793,297 19,368,508 8,818,008 2,975,289 4X4 Golf Operating & CIP 5,267 2,287,213 1,131,733 1,137,000 2,287,585 1,066,048 70,952 4X5 Water Operating & CIP 33,913,567 17,420,439 8,517,572 42,431,139 42,826,090 6,504,483 35,926,656 4X6 Waste Water Operating & CIP 17,410,002 10,103,577 6,185,146 23,595,148 21,691,422 4,269,676 19,325,472 416 King County Metro 5,089,769 17,505,693 8,225,594 13,315,363 17,505,693 8,235,024 5,080,339 4X7 Surface Water Operating & CIP 13,934,705 15,853,231 7,010,977 20,945,682 23,692,585 5,194,663 15,751,019 INTERNAL SERVICE FUNDS:46,994,534 30,843,875 16,974,915 63,969,449 34,910,223 15,998,000 47,971,449 501 Equipment Repair/Replacement 6,882,620 6,306,622 2,544,879 9,427,499 8,064,462 2,731,696 6,695,803 502 Insurance 17,731,130 3,307,514 1,873,371 19,604,501 3,315,116 1,677,883 17,926,618 503 Information Services 3,737,060 5,673,080 2,854,443 6,591,503 7,386,392 2,936,476 3,655,027 504 Facilities 1,530,747 5,004,802 2,555,417 4,086,164 5,365,113 2,465,164 1,621,000 505 Communications 608,145 1,102,300 560,405 1,168,550 1,106,329 522,416 646,134 512 Insurance, Healthcare 4,617,488 8,191,708 5,161,447 9,778,935 8,578,084 5,259,456 4,519,479 522 Insurance, Leoff1 Retirees HC 11,887,344 1,257,849 1,424,953 13,312,297 1,094,727 404,909 12,907,388 FIDUCIARY FUNDS:5,832,897 468,000 175,667 6,008,564 200,475 98,389 5,910,175 611 Firemen's Pension 5,832,897 468,000 175,667 6,008,564 200,475 98,389 5,910,175 TOTAL FUNDS 201,313,616 245,647,418 127,682,290 328,995,906 319,536,402 101,058,918 227,936,988 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 41,909,125 28,695,484 13,213,641 46,498,479 May 51,384,537 36,202,262 15,182,276 48,467,114 June 57,592,687 43,674,562 13,918,125 47,202,963 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 16,000,000 17,000,000 - 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 7,927,790 8,189,596 3.30% Feb 14,511,384 16,348,402 12.66% Mar 21,056,246 23,642,627 12.28% Apr 33,162,580 41,909,125 26.37% May 43,859,696 51,384,537 17.16% Jun 50,133,091 57,592,687 14.88% Jul 58,176,144 Aug 64,974,175 Sep 71,320,611 Oct 82,347,110 Nov 93,766,113 Dec 101,078,355 Percent of budget 56.98% 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 10,087,649 -0.46% Jun 10,218,049 10,196,490 -0.21% 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 52.57% $- $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 13,054,786 11.41% Jun 13,938,141 15,289,603 9.70% 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 53.08% 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 7,470,841 7.18% Jun 8,143,555 8,740,443 7.33% 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 55.80% 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 2,043,697 -3.23% Jun 2,486,234 2,300,379 -7.48% 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 49.62% Note: GF only Intergovt'l Budget YTD Actual Annual % over (under) Jan 596,547 601,356 0.81% Feb 1,229,636 1,241,708 0.98% Mar 1,807,433 1,932,260 6.91% Apr 2,354,778 2,510,510 6.61% May 2,771,429 2,960,813 6.83% Jun 3,384,888 3,643,008 7.63% Jul 4,012,380 Aug 4,665,906 Sep 5,272,516 Oct 5,865,197 Nov 6,362,308 Dec 7,588,646 Percent of budget 48.01% 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 736,564 851,592 15.62% Feb 1,322,090 1,451,288 9.77% Mar 1,971,621 2,138,586 8.47% Apr 2,606,664 2,756,537 5.75% May 3,288,813 3,419,632 3.98% Jun 4,176,312 4,174,120 -0.05% Jul 5,129,315 Aug 6,081,978 Sep 6,744,386 Oct 7,386,036 Nov 8,043,187 Dec 8,785,388 Percent of budget 47.51% Note: Excludes FD25 & FD40 contracts Fines & Forfeits Budget YTD Actual Annual % over (under) Jan 206,614 141,625 -31.45% Feb 516,467 366,439 -29.05% Mar 848,097 678,550 -19.99% Apr 1,188,305 816,484 -31.29% May 1,501,041 1,047,246 -30.23% Jun 1,902,089 1,282,558 -32.57% Jul 2,231,064 Aug 2,605,798 Sep 2,897,143 Oct 3,260,828 Nov 3,622,582 Dec 4,046,487 Percent of budget 31.70% $- $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 10,155,990 118.69% Jun 5,018,275 10,628,530 111.80% 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 105.38% Misc Budget YTD Actual Annual % over (under) Jan 226,534 262,690 15.96% Feb 346,264 413,298 19.36% Mar 461,888 591,468 28.05% Apr 585,985 744,168 26.99% May 707,303 1,130,883 59.89% Jun 852,548 1,324,557 55.36% Jul 1,024,385 Aug 1,187,445 Sep 1,321,494 Oct 1,443,169 Nov 1,539,458 Dec 1,918,622 Percent of budget 69.04% $- $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 12,679 - 0.00% Feb 13,000 13,000 0.00% Mar 13,000 13,000 0.00% Apr 13,000 13,000 0.00% May 13,000 13,000 0.00% Jun 13,000 13,000 0.00% Jul 88,750 Aug 101,428 Sep 114,107 Oct 126,785 Nov 139,464 Dec 152,142 Percent of budget 8.54% 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 2,510,550 28.39% Jun 2,413,482 3,007,467 24.61% 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 68.04% $- $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 2,024,732 -13.43% Jun 2,899,199 2,388,253 -17.62% 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 43.81% B & O Tax Budget YTD Actual Annual % over (under) Jan 1,251,337 1,301,574 4.01% Feb 1,407,754 2,315,204 64.46% Mar 1,564,172 2,363,482 51.10% Apr 2,815,509 7,793,531 176.81% May 2,971,926 8,006,272 169.40% Jun 3,128,343 8,178,959 161.45% Jul 4,379,680 Aug 4,536,097 Sep 4,692,515 Oct 5,943,852 Nov 6,100,269 Dec 6,256,686 Percent of budget 130.72% $- $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 7,326,356 6,868,916 -6.24% Feb 14,797,570 14,082,847 -4.83% Mar 22,457,513 21,729,189 -3.24% Apr 29,820,622 28,695,484 -3.77% May 37,758,393 36,202,262 -4.12% Jun 45,713,728 43,674,562 -4.46% Jul 57,660,220 Aug 66,330,433 Sep 75,062,345 Oct 83,633,486 Nov 91,792,764 Dec 101,896,981 Percent of budget expended 42.86% 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 163,576 162,362 -0.74% Jun 194,460 191,630 -1.46% Jul 224,009 Aug 253,784 Sep 283,711 Oct 313,912 Nov 343,921 Dec 374,666 Percent of budget expended 51.15% $- $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 221,352 216,805 -2.05% Feb 368,780 370,213 0.39% Mar 535,836 545,152 1.74% Apr 684,707 699,202 2.12% May 843,698 846,929 0.38% Jun 1,016,843 1,019,144 0.23% Jul 1,167,925 Aug 1,346,961 Sep 1,513,208 Oct 1,677,989 Nov 1,826,370 Dec 2,046,962 Percent of budget expended 49.79% Emergency Management Budget YTD Actual Annual % over (under) Jan 40,141 46,027 14.66% Feb 84,100 92,381 9.85% Mar 139,488 143,430 2.83% Apr 192,211 189,109 -1.61% May 241,243 241,268 0.01% Jun 291,079 290,880 -0.07% Jul 341,927 Aug 420,323 Sep 475,750 Oct 528,258 Nov 579,455 Dec 628,191 Percent of budget expended 46.30% $- $0.30 $0.60 $0.90 $1.20 $1.50 $1.80 $2.10 $2.40 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 181,299 177,424 -2.14% Feb 367,733 359,168 -2.33% Mar 560,714 542,881 -3.18% Apr 760,231 728,768 -4.14% May 948,912 912,104 -3.88% Jun 1,137,476 1,097,367 -3.53% Jul 1,327,735 Aug 1,518,134 Sep 1,710,502 Oct 1,899,635 Nov 2,087,929 Dec 2,267,734 Percent of budget expended 48.39% 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 920,481 936,015 1.69% Jun 1,108,912 1,124,445 1.40% 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 49.96% $- $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 109,523 111,659 1.95% Feb 219,526 223,634 1.87% Mar 329,528 335,635 1.85% Apr 439,743 449,552 2.23% May 550,170 561,505 2.06% Jun 665,842 673,328 1.12% Jul 777,227 Aug 888,696 Sep 1,000,092 Oct 1,110,844 Nov 1,221,394 Dec 1,344,262 Percent of budget expended 50.09% Development Services Budget YTD Actual Annual % over (under) Jan 264,534 239,592 -9.43% Feb 556,675 474,218 -14.81% Mar 837,976 704,870 -15.88% Apr 1,122,798 938,343 -16.43% May 1,411,145 1,182,919 -16.17% Jun 1,706,788 1,444,178 -15.39% Jul 1,999,686 Aug 2,295,263 Sep 2,610,625 Oct 2,908,222 Nov 3,230,941 Dec 3,446,946 Percent of budget expended 41.90% $- $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 83,088 54,919 -33.90% Feb 176,786 142,952 -19.14% Mar 263,098 191,708 -27.13% Apr 408,967 236,753 -42.11% May 602,284 288,153 -52.16% Jun 767,566 347,114 -54.78% Jul 901,182 Aug 1,027,319 Sep 1,180,119 Oct 1,356,648 Nov 1,493,484 Dec 1,671,873 Percent of budget expended 20.76% Planning Budget YTD Actual Annual % over (under) Jan 275,164 230,023 -16.41% Feb 557,855 479,452 -14.05% Mar 849,006 743,111 -12.47% Apr 1,134,716 981,781 -13.48% May 1,437,433 1,217,342 -15.31% Jun 1,735,366 1,462,823 -15.71% Jul 2,022,188 Aug 2,320,523 Sep 2,619,476 Oct 2,906,654 Nov 3,190,797 Dec 3,580,743 Percent of budget expended 40.85% $- $0.20 $0.40 $0.60 $0.80 $1.00 $1.20 $1.40 $1.60 $1.80 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 247,466 215,045 -13.10% Feb 509,222 446,774 -12.26% Mar 754,095 674,895 -10.50% Apr 1,016,230 910,304 -10.42% May 1,279,092 1,172,940 -8.30% Jun 1,563,543 1,409,917 -9.83% Jul 1,846,099 Aug 2,157,827 Sep 2,413,530 Oct 2,676,985 Nov 2,933,444 Dec 3,660,725 Percent of budget expended 38.51% City Clerk Budget YTD Actual Annual % over (under) Jan 86,384 73,376 -15.06% Feb 328,209 154,002 -53.08% Mar 421,047 493,757 17.27% Apr 516,953 572,896 10.82% May 613,842 682,037 11.11% Jun 713,074 765,641 7.37% Jul 816,413 Aug 988,415 Sep 1,009,569 Oct 1,105,988 Nov 1,209,533 Dec 1,359,565 Percent of budget expended 56.32% Includes Hearing Examiner $- $0.20 $0.40 $0.60 $0.80 $1.00 $1.20 $1.40 $1.60 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 102,634 93,068 -9.32% Feb 208,536 196,272 -5.88% Mar 330,862 299,021 -9.62% Apr 457,074 416,778 -8.82% May 568,827 520,504 -8.50% Jun 680,424 621,117 -8.72% Jul 794,574 Aug 917,307 Sep 1,033,849 Oct 1,158,702 Nov 1,271,446 Dec 1,395,877 Percent of budget expended 44.50% Police Budget YTD Actual Annual % over (under) Jan 3,316,808 3,128,806 -5.67% Feb 6,284,441 6,112,773 -2.73% Mar 9,768,766 9,490,170 -2.85% Apr 12,785,960 12,493,987 -2.28% May 16,197,840 15,900,505 -1.84% Jun 19,255,973 18,843,188 -2.14% Jul 22,970,679 Aug 26,085,938 Sep 29,577,322 Oct 32,673,902 Nov 35,936,640 Dec 39,788,478 Percent of budget expended 47.36% $- $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 45,023 39,217 -12.90% Feb 92,353 85,085 -7.87% Mar 132,149 128,636 -2.66% Apr 170,514 173,564 1.79% May 212,599 217,983 2.53% Jun 250,135 262,197 4.82% Jul 288,979 Aug 327,923 Sep 366,027 Oct 404,645 Nov 442,821 Dec 532,039 Percent of budget expended 49.28% Parks Budget YTD Actual Annual % over (under) Jan 357,710 317,964 -11.11% Feb 727,225 663,798 -8.72% Mar 1,131,591 1,030,518 -8.93% Apr 1,561,601 1,447,411 -7.31% May 1,979,155 1,838,214 -7.12% Jun 2,431,245 2,280,317 -6.21% Jul 2,928,403 Aug 3,453,852 Sep 4,002,184 Oct 4,466,018 Nov 4,890,481 Dec 5,405,059 Percent of budget expended 42.19% $- $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 68,223 57,925 -15.09% Feb 166,223 124,297 -25.22% Mar 252,457 197,223 -21.88% Apr 342,051 290,483 -15.08% May 457,569 379,727 -17.01% Jun 584,447 491,882 -15.84% Jul 693,286 Aug 835,905 Sep 965,136 Oct 1,074,970 Nov 1,198,627 Dec 1,373,998 Percent of budget expended 35.80% Recreation Budget YTD Actual Annual % over (under) Jan 423,994 463,109 9.23% Feb 893,276 895,385 0.24% Mar 1,376,118 1,324,567 -3.75% Apr 1,869,292 1,764,803 -5.59% May 2,334,208 2,199,891 -5.75% Jun 2,849,384 2,662,864 -6.55% Jul 3,588,307 Aug 4,359,694 Sep 5,024,875 Oct 5,513,411 Nov 5,994,520 Dec 6,492,163 Percent of budget expended 41.02% $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000 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 90,222 55,197 -38.82% Feb 192,818 184,247 -4.44% Mar 263,399 243,570 -7.53% Apr 365,819 339,032 -7.32% May 496,257 560,102 12.87% Jun 557,968 616,401 10.47% Jul 685,922 Aug 808,203 Sep 870,635 Oct 1,044,313 Nov 1,160,522 Dec 1,441,591 Percent of budget expended 42.76% Neighborhoods, Resources, and Events Budget YTD Actual Annual % over (under) Jan 127 (68,523) -53868.66% Feb 271 2,059 660.08% Mar 414 2,059 397.85% Apr 537 2,459 357.75% May 675 2,454 263.61% Jun 810 7,818 865.29% Jul 1,011 Aug 1,192 Sep 1,348 Oct 1,501 Nov 1,633 Dec 1,855 Percent of budget expended 421.46% $- $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 98,532 102,003 3.52% Jun 118,175 122,512 3.67% Jul 138,557 Aug 158,827 Sep 179,495 Oct 200,268 Nov 220,924 Dec 241,246 Percent of budget expended 50.78% 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 174,360 175,219 0.49% Jun 209,285 210,071 0.38% Jul 244,157 Aug 279,239 Sep 314,679 Oct 348,881 Nov 383,025 Dec 417,024 Percent of budget expended 50.37% $- $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 447,488 428,817 -4.17% Feb 954,625 859,296 -9.99% Mar 1,449,328 1,354,087 -6.57% Apr 1,985,639 1,808,825 -8.90% May 2,486,690 2,245,930 -9.68% Jun 2,971,378 2,712,839 -8.70% Jul 3,449,731 Aug 3,931,101 Sep 4,431,705 Oct 4,919,562 Nov 5,386,040 Dec 5,887,710 Percent of budget expended 46.08% Transportation Budget YTD Actual Annual % over (under) Jan 349,888 366,141 4.65% Feb 724,525 818,473 12.97% Mar 1,160,912 1,370,577 18.06% Apr 1,600,064 1,829,389 14.33% May 2,143,162 2,259,514 5.43% Jun 2,586,186 2,699,517 4.38% Jul 3,043,717 Aug 3,486,730 Sep 3,942,584 Oct 4,745,428 Nov 5,129,615 Dec 5,805,521 Percent of budget expended 46.50% $- $1.00 $2.00 $3.00 $4.00 $5.00 $6.00 $7.00 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 290,010 290,010 0.00% Jun 777,530 777,530 0.00% 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 13.63% 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 1,306,632 1,306,632 0.00% Jun 1,539,841 1,539,841 0.00% Jul 2,787,671 Aug 3,185,909 Sep 3,584,148 Oct 3,982,387 Nov 4,380,625 Dec 4,778,864 Percent of budget expended 32.22% $- $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 - 31,307,224 27,050,704 Jun - 38,732,187 33,020,015 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 - 1,249,585 762,052 Jun - 1,478,450 919,610 Jul - Aug - Sep - Oct - Nov - Dec - Percent of budget expended 100.00% Note: Operations and Capital $0 $10 $20 $30 $40 $50 Millions Utilities Budget Revenue Expense $- $0.20 $0.40 $0.60 $0.80 $1.00 $1.20 $1.40 $1.60 Millions Airport Budget Revenue Expense 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 - 745,952 876,008 Jun - 1,131,733 1,066,048 Jul - Aug - Sep - Oct - Nov - Dec - Percent of budget expended 100.00% Note: Operations and Capital $- $0.30 $0.60 $0.90 $1.20 Millions Golf Course Budget Revenue Expense