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HomeMy WebLinkAbout201809, September h:\finance\financial reporting\monthly reports\2018 reports\cover 0918.docx ADMINISTRATIVE SERVICES M E M O R A N D U M DATE: November 5, 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: September 2018 Financial Status Report At the end of September, general governmental revenues show $6.9M or 9.7% over budget. Revenue source(s) that are higher than expected are: sales tax ($1.6M); sales tax annexation credit ($54K); criminal justice sales tax ($220K); utility taxes ($675K); gambling taxes ($539K); business & occupation taxes ($3.8M); public safety ($369K); and interest & other earnings ($353K). On the down side, the revenue source(s) that are underperforming the year to date budget are: business licensing ($85K); building permits & development service fees ($547K below); culture and recreation ($200K); and fines/penalties ($77K below). General government expenditures showed a favorable variance of $3.6M or 5.1%. 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 November 5, 2018 h:\finance\financial reporting\monthly reports\2018 reports\cover 0918.docx This page is intentionally left blank Page | 1  Preliminary as of 11/05/2018  General Governmental Funds $% Beginning Fund Balance 19,962,845$    19,962,845$   26,563,785$     26,563,785$    33,284,838$   33,284,838$ 33,284,838$   ‐                  0.0% OPERATING REVENUES Property Tax 37,038,480      20,390,534     24,356,562        13,421,011       19,397,308     10,682,507   10,567,283    (115,224)         ‐1.1% Sales  Tax 26,353,246      19,205,912     26,331,634        19,661,658       26,683,440     19,673,387   21,301,362    1,627,975      8.3% Sales  Tax  ‐ Annexation Credit 3,114,762        2,274,212        3,123,230          2,332,028         2,120,300        1,565,665     1,619,553       53,888           3.4% Criminal Justice Sales  Tax 2,701,787        1,995,493        2,808,564          2,064,977         2,782,404        2,050,299     2,269,957       219,658         10.7% Natural  Gas  Use Tax 184,638            148,220           180,456             151,336            228,000           191,208         116,027          (75,182)           ‐39.3% Admission Tax 262,506            202,120           223,157             176,798            320,000           249,666         177,613          (72,053)           ‐28.9% Franchise Fees 1,406,092        1,052,459        1,562,100          1,153,722         1,330,000        988,555         1,142,521       153,966         15.6% Electricity Tax 5,440,139        4,113,843        5,721,366          4,323,905         5,476,959        4,140,409     3,969,757       (170,652)         ‐4.1% Natural  Gas  Utility Tax 1,327,937        1,042,176        1,630,375          1,291,997         1,350,900        1,065,890     1,486,367       420,477         39.4% Garbage/Solid Waste 717,148            534,590           627,254             461,716            680,000           503,933         560,605          56,672           11.2% TV Cable 1,619,364        1,191,869        1,651,405          1,225,257         1,662,115        1,228,317     1,131,557       (96,760)           ‐7.9% Telephone 859,868            654,472           866,519             640,225            729,131           546,809         578,643          31,834           5.8% Cellular Phone 1,541,204        1,180,820        1,481,298          1,093,762         1,536,267        1,156,117     965,100          (191,017)         ‐16.5% City Utilities 4,206,473        3,191,077        4,840,530          3,666,979         4,000,752        3,032,759     3,732,135       699,376         23.1% Utility Tax Audit 111,227            111,227            ‐                       ‐                      ‐                     ‐                   ‐                    ‐                  0.0% Leasehold  Excise Tax 173,769            99,207             173,396             131,503            179,000           118,955         130,789          11,835           9.9% Gambling Excise Tax 2,500,604        1,893,081        2,695,368          1,955,454         2,000,000        1,481,353     2,019,983       538,630         36.4% Real  Estate Excise Tax 5,790,532        4,752,757        6,240,839          5,490,839         4,420,000        3,792,293     4,712,391       920,097         24.3% Less: CIP REET (2,376,379)       (2,376,379)      (5,490,839)         (5,490,839)        (4,420,000)      (3,792,293)    (4,420,000)     (627,707)        16.6% EMS Levy 479,597            479,597            ‐                       ‐                      ‐                     ‐                   ‐                    ‐                  0.0% B&O Taxes 6,375,322        5,634,767        9,633,034          7,915,010         7,636,000        5,727,000     9,483,207       3,756,207      65.6% Less: CIP B&O Taxes (2,000,000)       (2,000,000)      (2,473,974)         (2,473,974)        (1,379,314)      (1,034,486)    (1,379,314)     (344,829)        33.3% Business  License Fees 1,926,510        1,603,814        1,480,730          1,160,540         1,311,894        1,050,819     965,440          (85,379)           ‐8.1% Less: CIP Business  License Fees (1,587,627)       (1,327,258)      (614,796)            (506,525)           (623,186)          (518,878)       (356,629)         162,249          ‐31.3% Animal  Licenses  and Spec  Events  Permits 102,905            79,616             140,391             116,213            94,174             74,410           98,242            23,831           32.0% Building Permits & Development Svc  Fees 5,293,563        4,048,763        4,907,983          3,759,217         5,451,699        4,173,216     3,626,710       (546,506)         ‐13.1% Intergovt'l  (Grants, State Shared, etc) 3,998,953        2,941,186        4,285,806          2,804,455         4,448,582        2,795,271     2,986,232       190,961         6.8% Fire District 25 and 40 Contracts 3,517,779        3,517,779        341,939             341,939            357,660           357,660         357,660           ‐                  0.0% Public Safety 994,179            687,505           837,728             622,296            617,635           441,605         810,335          368,730         83.5% Culture and Recreation 1,632,903        1,479,398        1,722,323          1,568,944         1,760,923        1,599,861     1,399,463       (200,398)         ‐12.5% Interfund/Interdept‐Services 3,377,663        2,493,542        3,916,334          2,976,660         4,361,086        3,270,814     2,911,577       (359,237)         ‐11.0% Fines  and Penalties 901,592            625,162           822,450             565,752            830,082           567,462         610,454          42,992           7.6% Photo Enforcement 1,959,071        1,417,532        2,124,399          1,540,175         3,216,405        2,329,681     2,209,392       (120,289)         ‐5.2% Seizure Funds  ‐ Federal/State/Local 987,293            779,491           176,503             162,285             ‐                     ‐                  245,888          245,888         100.0% Interests and Other Earnings 1,058,880        534,183           1,155,371          642,538            875,300           465,161         818,653          353,491         76.0% Rents, Leases, and Concessions 642,192            554,970           634,897             547,289            623,195           537,881         581,871          43,990           8.2% Contributions  and Donations 96,582              80,613             177,919             117,225            164,505           118,562         148,524          29,962           25.3% Other Miscellaneous 956,131            679,708           954,680             713,266            702,998           505,349         458,406          (46,943)           ‐9.3% Other Financing Sources  (Transfer‐In, etc 2,129,561        6,075                283,213             102,541            152,142           (310,953)       (310,953)          ‐                  0.0% Total Operating Revenues 125,816,444    85,974,133     109,530,146     76,428,173       101,078,355   70,826,266   77,726,799    6,900,533      9.7% OPERATING EXPENDITURES Council 358,550            271,193           362,101             274,509            374,666           283,711         286,754          (3,043)             ‐1.1% Executive 1,778,206        1,333,539        1,954,748          1,426,031         2,046,962        1,513,208     1,502,893       10,315           0.7% Emergency Management* 370,832            287,849           569,333             424,170            628,191           475,750         447,452          28,298           5.9% City Attorney 1,983,834        1,512,690        2,088,718          1,559,146         2,267,734        1,710,502     1,653,554       56,948           3.3% Court Services 2,075,763        1,546,812        2,174,217          1,614,919         2,250,644        1,674,344     1,680,317       (5,973)             ‐0.4% Community and Eco Dvlpmnt Admin 1,161,330        864,286           1,351,830          1,005,432         1,344,262        1,000,092     1,009,243       (9,152)             ‐0.9% Development Services 2,859,410        2,121,707        3,023,728          2,334,025         3,446,946        2,610,625     2,207,592       403,033         15.4% Economic  Development 1,004,411        676,493           949,467             702,684            1,671,873        1,180,119     503,238          676,882         57.4% Planning 2,716,214        2,047,141        2,815,148          1,999,301         3,580,743        2,619,476     2,224,890       394,586         15.1% Finance 3,046,824        2,042,155        3,132,609          2,031,969         3,660,725        2,413,530     2,206,310       207,219         8.6% City Clerk 914,251            684,984           1,119,376          825,121            1,359,565        1,009,569     1,001,402       8,167              0.8% Human Resources 1,193,016        883,392           1,221,841          905,158            1,395,877        1,033,849     945,210          88,639           8.6% Police 28,891,879      21,299,489     30,987,047        23,142,221       33,819,728     25,100,759   24,101,953    998,806         4.0% Jail  Services 4,704,978        3,528,733        4,807,443          3,605,285         5,968,750        4,478,493     4,478,493        ‐                  0.0% Fire* 25,349,755      19,450,658      ‐                       ‐                      ‐                     ‐                   ‐                    ‐                  0.0% Community Services  Admin 585,983            409,466           554,951             375,461            532,039           366,027         382,570          (16,544)           ‐4.5% Parks 4,494,108        3,381,673        4,869,437          3,553,289         5,372,474        4,002,595     3,751,185       251,410         6.3% Parks Planning & Natural  Resources 952,980            654,600           1,059,058          758,713            1,373,998        965,136         823,279          141,857         14.7% Recreation 5,912,795        4,541,305        6,209,794          4,755,898         6,526,603        5,025,881     4,737,542       288,339         5.7% Human Services 1,241,169        796,475           1,634,387          940,189            1,441,591        870,635         968,760          (98,125)           ‐11.3% Neighborhoods, Resources, & Events ‐                      ‐                     ‐                       ‐                      ‐                     ‐                   ‐                    ‐                  0.0% Museum 229,543            170,790           235,712             175,375            241,246           179,495         184,064          (4,570)             ‐2.5% Public Works Admin 398,796            300,887           406,781             306,988            417,024           314,679         315,418          (738)                 ‐0.2% Street Maintenance 5,041,509        3,762,097        5,603,141          4,250,178         5,887,710        4,431,705     4,031,310       400,396         9.0% Transportation 5,966,281        3,871,910        5,368,887          3,825,910         5,805,521        3,942,584     4,134,877       (192,293)         ‐4.9% Debt Service 6,099,166        1,448,946        6,063,576          1,361,480         5,703,244        1,278,664     1,278,664        ‐                  0.0% Non ‐Departmental  and Other 9,883,923        3,353,015        14,245,763        2,411,010         4,778,864        2,266,461     2,266,461        ‐                  0.0% Total Operating Expenditures 119,215,504    81,242,284     102,809,093     64,564,463       101,896,981   70,747,889   67,123,433    3,624,456      5.1% Total Ending Fund Balance 26,563,785$    24,694,693$   33,284,838$     38,427,495$    32,466,212$   33,363,216$ 43,888,205$  10,524,989$ 31.5% *Emergency  Management was  moved  to Executive due to formation of RRFA Summary of Sources and Uses Annual Actual YTD Actual Favorable (Unfavorable) 16 17 018 Variance Annual Actual YTD Actual Annual Budget YTD Budget YTD Actual   Monthly Financial Report September 2018  Monthly Financial Report September 2018  Page | 2  Preliminary as of 11/05/2018    OVERVIEW  This financial overview reflects the City’s overall financial position for the fiscal year through September 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 74% of all resources  supporting general governmental activities.   The following section provides detail information on property, sales, utility, and other taxes.    Property Tax    Current Month Actual: $197K  YTD Actual: $10.6M  Budgeted YTD: $10.7M  Prior Year Same Month: $246K  Prior Year YTD: $13.4M  Year‐to‐Year Variance: $(‐2.9M), ‐21%  Actual‐to‐Budget YTD Variance: $(115K), ‐1%    Narrative: 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 property tax  levy is $5 million less in 2018, which is why the  year‐to‐year comparison skews low.      Sales Tax    Current Month Actual: $2.7M  YTD Actual: $21.3M  Budgeted YTD: $19.7M  Prior Year Same Month: $2.2M  Prior Year YTD: $19.7M  Year‐to‐Year Monthly Variance: $509K, 24%  Year‐to‐Year YTD Variance: $1.6M, 8%  Actual‐to‐Budget Monthly Variance: $435K, 19%  Actual‐to‐Budget YTD Variance: $1.6M, 8%    Narrative:  New Construction, Whole Sale and  Service are the sectors generating and collecting  more than anticipated.  2018’s monthly budgets are  generally based on 2013 through 2017 collections.  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           90,072           20,471           29% 50,018           125% Aug 101,349         108,016         84,185           (17,164)           ‐17% (23,831)           ‐22% Sep 442,694         316,388         196,536         (246,158)         ‐56% (119,852)         ‐38% Oct 4,057,893      3,251,619       Nov 6,733,813      5,371,847       Dec 143,844         91,336            YTD Total 13,421,011$ 10,682,507$ 10,567,283$ (2,853,728)$   ‐21% (115,224)$      ‐1.1% Annual  Total 24,356,562$ 19,397,308$  Property Tax  Revenues Year  to Date through  September 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      2,385,665      149,188         7% 245,122         11% Aug 2,421,720      2,378,153      2,573,863      152,143         6% 195,710         8% Sep 2,162,766      2,236,561      2,671,784      509,018         24% 435,223         19% Oct 2,273,788      2,332,820       ‐                   Nov 2,347,924      2,426,685       ‐                   Dec 2,048,264      2,250,548       ‐                   YTD Total 19,661,658$ 19,673,387$ 21,301,362$ 1,639,704$   8% 1,627,975$   8% Annual  Total 26,331,634$ 26,683,440$  018  vs. Budget018  vs. 17 Month Year  to Date through  September Local  Retail  Sales  Tax  Revenues Monthly Financial Report September 2018  Page | 3  Preliminary as of 11/05/2018  The following table breaks out the City’s base sales tax (excluding Criminal Justice and Annexation Credit) by major business sectors:                      Utility tax     Current Month Actual: $1.2M  YTD Actual: $12.5M  Budgeted YTD: $11.9M  Prior Year Same Month: $1.3M  Prior Year YTD: $12.9M  Year‐to‐Year Monthly Variance: $(‐64K), ‐5%  Year‐to‐Year YTD Variance: $(‐315K), ‐2%  Actual‐to‐Budget Monthly Variance: $(‐27K), ‐2%  Actual‐to‐Budget YTD Variance: $675K, 6%    Narrative: The large January variance with the  budget is due to the timing of when 2018  Cell/Phone/Garbage taxes were recorded.  The  monthly budgets are based on 2016/2017 activity.        The table below breaks out Utility Tax by source.  As mentioned last month, the large variance with electrical and natural gas was due to  an error in recording these revenues and has corrected itself in June.          Sales  Tax  by Sector 17 018  Bgt YTD Act Change 018 /17 018  Act vs  Bgt New Construction 3,105,429$   2,730,215$   3,425,069$   319,640$       10% $      694,854 25% Auto Sales 3,578,016      3,701,449      3,802,135      224,119          6%         100,686 3% General  Retail 5,728,168      5,929,026      5,857,225      129,056          2%          (71,801)‐1% Manufacturing 1,146,161      1,426,689      1,395,739      249,578          22%          (30,949)‐2% Wholesale 1,093,619      1,053,179      1,176,216      82,597            8%         123,037 12% Service 4,428,524      4,309,850      5,143,829      715,305          16%         833,979 19% Other 581,740         522,978         501,149         (80,591)            ‐14%          (21,830)‐4% YTD Total 19,661,658$ 19,673,387$ 21,301,362$ 1,639,704$    8%1,627,975$   8% 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      1,398,960      (139,430)         ‐9% 56,613           4% Aug 1,185,237      1,155,083      1,203,168      17,931           2% 48,086           4% Sep 1,261,199      1,224,457      1,197,617      (63,582)           ‐5% (26,839)           ‐2% Oct 1,428,438      1,322,247       Nov 1,267,897      1,143,031       Dec 1,447,690      1,333,404       YTD Total 12,855,178$ 11,865,442$ 12,540,189$ (314,989)$      ‐2% 674,747$       6% Annual  Total 16,999,203$ 15,664,124$  018  vs. Budget018  vs. 17 Year  to  Date through September Utility Tax  Revenues Month Utility Tax  by Type 17 018  Bgt YTD Act Change 018 /17  018  Act vs  Bgt  Electrical 4,323,905$   4,140,409$   3,969,757$   (354,148)$       ‐8% $    (170,652)‐4% Natural  Gas 1,443,334      1,257,098      1,602,393      159,059          11%         345,295 27% Cell 1,093,762      1,156,117      965,100         (128,662)         ‐12%       (191,017)‐17% Phone 640,225         546,809         578,643         (61,582)            ‐10%           31,834 6% Cable 1,225,257      1,228,317      1,131,557      (93,700)            ‐8%          (96,760)‐8% Garbage/Solid Waste 461,716         503,933         560,605         98,888            21%           56,672 11% City Utilities 3,666,979      3,032,759      3,732,135      65,156            2%         699,376 23% Utility Tax  Audit ‐                        ‐                        ‐                        ‐                       N/A                        ‐ N/A YTD Total 12,855,178$ 11,865,442$ 12,540,189$ (314,989)$      ‐2%674,747$      6% Annual  Total 16,999,203$ 15,664,124$  YTD as % of 76% 76% Monthly Financial Report September 2018  Page | 4  Preliminary as of 11/05/2018  Other Taxes     Real Estate Excise Tax    Current Month Actual: $451K  YTD Actual: $4.7M  Budgeted YTD: $3.8M  Prior Year Same Month: $634K  Prior Year YTD: $5.5M  Year‐to‐Year Monthly Variance: $(‐182K), ‐29%  Year‐to‐Year TYD Variance: $(‐778K), ‐14%  Actual‐to‐Budget Monthly Variance: $20K, 5%  Actual‐to‐Budget YTD Variance: $920K, 24%    Narrative:  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    Current Month Actual: $78K  YTD Actual: $2.0M  Budgeted YTD: $1.5M  Prior Year Same Month: $205K  Prior Year YTD: $2.0M  Year‐to‐Year Monthly Variance: $(‐129K), ‐63%  Year‐to‐Year YTD Variance: $65K, 3%  Actual‐to‐Budget Monthly Variance: $(‐81K), ‐52%  Actual‐to‐Budget YTD Variance: $539K, 36%    Narrative: Gambling tax revenue continues to  outperform budgeted expectations, which can  primarily be attributable to current economic  conditions. The current month variance is low  because $176K in revenue did not hit the GL until  October, total September revenue is actually $252K.    Franchise Fees    Current Month Actual: $0K  YTD Actual: $1.1M  Budgeted YTD: $989K  Prior Year Same Month: $9K  Prior Year YTD: $1.2M  Year‐to‐Year Monthly Variance: $(‐9K), ‐100%  Year‐to‐Year YTD Variance: $(‐11K), ‐1%  Actual‐to‐Budget Monthly Variance: $(‐6K), ‐100%  Actual‐to‐Budget YTD Variance: $154K, 16%    Narrative: Franchise fee revenue is performing  slightly better than expected and right on track  with prior year receipts. No/limited activity was  expected for September.    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         255,351         25,009           11% 91,894           56% Aug 216,990         207,784         226,388         9,398              4% 18,605           9% Sep 205,141         156,872         75,748           (129,394)         ‐63% (81,124)           ‐52% Oct 215,122         176,050          ‐                   Nov 259,744         170,551          ‐                   Dec 265,048         172,045          ‐                   YTD Total 1,955,454$   1,481,353$   2,019,983$   64,529$         3% 538,630$       36% Annual  Total 2,695,368$   2,000,000$    Gambling Tax  Revenue Month Year  to Date through  September 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         344,386         2,023              1% 36,878           12% Aug 7,700              3,450              15,193           7,493              97% 11,743           340% Sep 8,750              6,161              0                      (8,750)             ‐100% (6,161)             ‐100% Oct 375,128         324,373          ‐                   Nov 10,500           4,705               ‐                   Dec 22,750           12,367            ‐                   YTD Total 1,153,722$   988,555$       1,142,521$   (11,201)$         ‐1.0% 153,966$       16% Annual  Total 1,562,100$   1,330,000$    Month 018  vs. 17 018  vs. Budget Franchise Fees  Revenue Year  to  Date through September 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         846,631         255,494         43% 406,456         92% Aug 672,396         507,194         406,944         (265,453)         ‐39% (100,250)         ‐20% Sep 633,804         431,443         451,349         (182,455)         ‐29% 19,906           5% Oct 359,891         308,343          Nov 775,249         398,534          Dec 585,757         (79,171)           YTD Total 5,490,839$   3,792,293$   4,712,391$   (778,448)$      ‐14% 920,097$       24% Annual  Total 7,211,736$   4,420,000$    *Total REET (GF & CIP) Real  Estate Excise Tax  (REET) Revenues* Year  to Date through  September Month 018  vs. Budget018  vs. 17 Monthly Financial Report September 2018  Page | 5  Preliminary as of 11/05/2018  Admission Tax     Current Month Actual: $0K  YTD Actual: $178K  Budgeted YTD: $250K  Prior Year Same Month: $0K  Prior Year YTD: $177K  Year‐to‐Year YTD Variance: $1K, 0.5%  Actual‐to‐Budget YTD Variance: $(‐72K), ‐29%    Narrative: 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.  No/limited activity was  expected for September.    Business & Occupation Tax    Current Month Actual: $12K  YTD Actual: $9.5M  Budgeted YTD: $5.7M  Prior Year Same Month: $170K  Prior Year YTD: $7.9M  Year‐to‐Year Monthly Variance: $(‐158K), ‐93%  Year‐to‐Year YTD Variance: $1.6M, 20%  Actual‐to‐Budget Monthly Variance: $(‐179K), ‐94%  Actual‐to‐Budget YTD Variance: $3.8M, 66%    Narrative: 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.  A large taxpayer hit the maximum threshold and  had a significant payment in April. As a result, this  should flatten out in future months.    Licenses and Permits    Business Licenses    Current Month Actual: $9K  YTD Actual: $965K  Budgeted YTD: $1.1M  Prior Year Same Month: $58K  Prior Year YTD: $1.2M  Year‐to‐Year Monthly Variance: $(‐49K), ‐85%  Year‐to‐Year YTD Variance: $(‐95K), ‐17%  Actual‐to‐Budget Monthly Variance: $(‐26K), ‐74%  Actual‐to‐Budget YTD Variance: $(‐85K), ‐8%    Narrative:  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                  ‐                  (785)                 ‐100% (517)                 ‐100% Jul 51,061           73,680            ‐                  (51,061)           ‐100% (73,680)           ‐100% Aug 1,578              1,040              62,959           61,381           3890% 61,919           5955% Sep ‐                  341                 0                      0                      100% (341)                 ‐100% Oct 1,705              39,955            ‐                   Nov ‐                  956                  ‐                   ‐                   Dec 44,655           29,423            ‐                   YTD Total 176,798$       249,666$       177,613$       815$               0.5% (72,053)$         ‐29% Annual  Total 223,157$       320,000$        018  vs. Budget Admission Tax  Revenue Year  to  Date through September Month 018  vs. 17 17 018 018  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         212,741         (104,050)         ‐33% 21,841           11% Jun 23,491           190,900         172,687         149,196         635% (18,213)           ‐10% Jul 1,139,041      1,527,200      840,839         (298,202)         ‐26% (686,361)         ‐45% Aug 399,375         190,900         451,217         51,841           13% 260,317         136% Sep 169,792         190,900         12,193           (157,599)         ‐93% (178,707)         ‐94% Oct 981,417         1,527,200       ‐                   Nov 320,706         190,900          ‐                   Dec 415,901         190,900          ‐                   YTD Total 7,915,010$   5,727,000$   9,483,207$   1,568,197$   20% 3,756,207$   66% Annual  Total 9,633,034$   7,636,000$    *Total Business & Occupation Taxes (GF & CIP) Business & Occupation Taxes* Year to Date through September Month 018  vs. 17 018  vs. Budget 17 018 018  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           33,623           (92,463)           ‐73% (63,718)           ‐65% Jun 36,375           27,014           30,721           (5,653)             ‐16% 3,708              14% Jul 217,718         181,851         16,354           (201,364)         ‐92% (165,497)         ‐91% Aug 124,833         95,699           15,778           (109,054)         ‐87% (79,921)           ‐84% Sep 57,640           34,647           8,889              (48,751)           ‐85% (25,758)           ‐74% Oct 187,368         160,619          ‐                   Nov 88,975           73,242            ‐                   Dec 43,847           27,214            ‐                   YTD Total 1,160,540$   1,050,819$   965,440$       (195,100)$      ‐17% (85,379)$         ‐8% Annual  Total 1,480,730$   1,311,894$    *Total Business License (GF & CIP) 018  vs. 17 Year  to  Date through September 018  vs. Budget Business Licenses* Month Monthly Financial Report September 2018  Page | 6  Preliminary as of 11/05/2018  Building Permits and Development Service Fees    Current Month Actual: $342K  YTD Actual: $3.6M  Budgeted YTD: $4.2M  Prior Year Same Month: $446K  Prior Year YTD: $3.8M  Year‐to‐Year Monthly Variance: $(‐103K), ‐23%  Year‐to‐Year YTD Variance: $(‐133K), ‐4%  Actual‐to‐Budget Monthly Variance: $(‐99K), ‐22%  Actual‐to‐Budget YTD Variance: $(‐547K), ‐13%    Narrative: 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.       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 $5.4M or  71% of the budget.       State Shared Revenues    YTD Total: $5.0M  Year‐to‐Year YTD Variance: $486K, 11%  Actual‐to‐Budget YTD Variance: $578K, 13%      Narrative:  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       484,920         220,405         83% 96,510           25% Aug 433,043         444,085       411,236         (21,807)           ‐5% (32,849)           ‐7% Sep 445,562         441,521       342,301         (103,261)         ‐23% (99,220)           ‐22% Oct 338,298         436,655        Nov 479,017         414,816        Dec 331,450         427,013        YTD Total 3,759,217$   4,173,216$ 3,626,710$   (132,507)$      ‐4% (546,506)$      ‐13% Annual  Total 4,907,983$   5,451,699$  Year  to Date through  September 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 #40 341,939         357,660         357,660         15,721            5%‐                      0% State Shared Revenue 4,527,034      4,390,324      4,754,746      227,712          5% 364,421        8% Federal  Grants 94,240           239,239         124,383         30,143            32% (114,856)        ‐48% State Grants 30,032           68,955           22,679           (7,353)              ‐24% (46,277)          ‐67% Other Grants/Intgovt 218,127         147,052         140,493         (77,633)            ‐36% (6,558)             ‐4% ARRA Grants ‐                        ‐                        ‐                        ‐                       N/A ‐                      N/A Total  Rev YTD 5,211,371$   5,203,230$   5,399,961$   188,590$       4%196,730$      4% Total  Rev Annual 7,436,309$   7,588,646$    YTD % 70% 69% 71% Note:  Includes  CJ Sales  Tax  and FD25 & FD40 contracts 17 018 018  Actual Budget Actual $ % $ % Crim Just Sales  Tax 2,064,977$      2,050,299$   2,269,957$   204,980$       10% 219,658$       11% Judicial  Contribution 11,141               ‐                  11,025           (116)                 ‐1% 11,025           100% Crim Just ‐ High Crime 204,154            195,347         210,584         6,429              3% 15,237           8% Crim Just ‐ Pop 21,331              18,405           22,168           837                 4% 3,763              20% Crim Just ‐ Spec Prog 77,480              68,311           80,183           2,703              3% 11,873           17% State DUI 11,541              13,158           11,387           (153)                 ‐1% (1,770)             ‐13% Marijuana  Distribution ‐                      ‐                  213,889         213,889         100% 213,889         100% Liquor Profits 641,637            637,690         638,266         (3,372)             ‐1% 576                 0% Liquor Excise Tax 356,200            332,449         378,373         22,173           6% 45,924           14% Fuel  Tax 1,094,638         1,074,667      1,132,803      38,165           3% 58,136           5% YTD Total 4,483,100$      4,390,324$   4,968,634$   485,534$       11% 578,310$       13% Annual  Total 6,081,444$      5,942,169$    018  vs. Budget State Shared Revenues 018  vs. 17 Revenue Year  to Date through  September Monthly Financial Report September 2018  Page | 7  Preliminary as of 11/05/2018     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 67% of the total  revenue in this category.  The year‐to‐date total charges for services are $6.4M or 73% of the budget.  The following sections provide detail  information for Public Safety, Recreation, and Interfund Services.      Public Safety Services    YTD Total: $810K  Year‐to‐Year YTD Variance: $188K, 30%  Actual‐to‐Budget YTD Variance: $369K, 83%    Narrative:  The variance with the prior year is due  to collecting large reimbursements for the School  Resource Officer program.                  Recreation    Current Month Actual: $76K  YTD Total: $1.4M  Budgeted YTD: $1.6M  Prior Year Same Month: $135K  Prior Year YTD Total: $1.6M  Year‐to‐Year Monthly Variance: $(‐59K), ‐44%  Year‐to‐Year YTD Variance: $(‐169K), ‐11%  Actual‐to‐Budget Monthly Variance: $(‐51K), ‐40%  Actual‐to‐Budget YTD Variance: $(‐200K), ‐13%     Narrative: The total year‐to‐year variance is  primarily related to aquatic center fees ($106K less  than PY YTD) and community center self‐sustaining  program fees being behind prior year figures. The  budget to actual variance is primarily being driven  by aquatic center fees and community center activity fees (non‐instructor).         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           92,695           32,845           55% 60,748           190% Aug 58,114           34,576           50,236           (7,878)             ‐14% 15,660           45% Sep 53,908           40,957           78,189           24,281           45% 37,232           91% Oct 52,056           71,643            ‐                   Nov 77,748           49,060            ‐                   Dec 85,628           55,327            ‐                   YTD Total 622,296$       441,605$       810,335$       188,039$       30% 368,730$       83% Annual  Total 837,728$       617,635$        018  vs. Budget Month 018  vs. 17 Year  to Date through September 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         419,790         (62,669)           ‐13% (4,011)             ‐1% Aug 382,296         384,147         313,627         (68,669)           ‐18% (70,520)           ‐18% Sep 135,476         127,601         76,421           (59,055)           ‐44% (51,180)           ‐40% Oct 49,113           49,764            ‐                   Nov 58,320           66,466            ‐                   Dec 45,946           44,831            ‐                   YTD Total 1,568,944$   1,599,861$   1,399,463$   (169,481)$      ‐11% (200,398)$      ‐13% Annual  Total 1,722,323$   1,760,923$    018  vs. Budget018  vs. 17 Month Recreation Year  to Date through September Monthly Financial Report September 2018  Page | 8  Preliminary as of 11/05/2018     Interfund Services    YTD Total: $2.9M  Year‐to‐Year YTD Variance: $(‐65K), ‐2%  Actual‐to‐Budget YTD Variance: $(‐359K), ‐11%    Narrative:  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    YTD Total: $2.8M  Year‐to‐Year YTD Variance: $714K, 34%  Actual‐to‐Budget YTD Variance: $(‐77K), ‐3%    Narrative: 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.  Positive trends  in the revenue generated from the photo  enforcement program is closing the actual‐to‐ budget variance, and would expect to be a  positive variance by year‐end.                                        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         236,427         (78,430)           ‐25% (126,997)         ‐35% Aug 295,921         363,424         313,949         18,028           6% (49,474)           ‐14% Sep 350,908         363,424         314,193         (36,715)           ‐10% (49,231)           ‐14% Oct 321,038         363,424          ‐                   Nov 316,488         363,424          ‐                   Dec 302,147         363,424          ‐                   YTD Total 2,976,660$   3,270,814$   2,911,577$   (65,083)$         ‐2% (359,237)$      ‐11% Annual  Total 3,916,334$   4,361,086$    018  vs. Budget Month Interfund Services Year  to Date through  September 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         451,443         204,183         83% 122,468         37% Aug 298,685         374,734         624,200         325,516         109% 249,466         67% Sep 220,425         291,346         461,645         241,220         109% 170,299         58% Oct 274,245         363,684          Nov 240,739         361,754          Dec 325,938         423,905          YTD Total 2,105,927$   2,897,143$   2,819,846$   713,919$       34% (77,297)$         ‐3% Annual  Total 2,946,849$   4,046,487$    Month 018  vs. Budget018  vs. 17 Year  to Date through  September Fines  and Penalties by Month Year  to Date through September 17 018 018  Actual Budget Actual $ % $ % Civil  Penalties 1,633$           3,721$           1,182$           (450)$              ‐28% (2,539)$           ‐68% Civil  Infraction Penalties 226,810         217,672         266,663         39,853           18% 48,991           23% Civil  Parking Infraction Penalties 128,996         169,236         133,067         4,071              3% (36,169)           ‐21% Photo Enforcement Program 1,540,175      2,329,681      2,209,392      669,217         43% (120,289)         ‐5% Criminal Traffic Misdemeanor  Fines 59,547           54,013           52,199           (7,348)             ‐12% (1,814)             ‐3% Criminal Non‐Traffic Fines 58,661           42,946           58,177           (485)                 ‐1% 15,231           35% Criminal Costs 60,288           63,079           73,046           12,757           21% 9,966              16% Non ‐Court Fines, Forfeitures and Penalties 29,817           16,795           26,121           (3,696)             ‐12% 9,326              56% YTD Total 2,105,927$   2,897,143$   2,819,846$   713,919$       34% (77,297)$         ‐3% Annual  Total 2,946,849$   4,046,487$    Revenue 018  vs. Budget Fines  and Penalties by Type 018  vs. 17 Monthly Financial Report September 2018  Page | 9  Preliminary as of 11/05/2018      Included in the Fines and Penalties revenue budget is  $2.3M 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 $2.2M.      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    YTD Total: $2.0M  Year‐to‐Year YTD Variance: $258K, 15%  Actual‐to‐Budget YTD Variance: $665K, 50%    Narrative: 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.  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. The large  variance in August is being driven by an uptick in contributions.      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         221,279         27,561           14% 49,442           29% Aug 198,576         163,060         275,725         77,148           39% 112,665         69% Sep 151,310         134,049         164,873         13,563           9% 30,823           23% Oct 156,212         121,675          Nov 125,698         96,289            Dec 468,107         379,164          YTD Total 1,728,261$   1,321,494$   1,986,434$   258,173$       15% 664,939$       50% Annual  Total 2,478,278$   1,918,622$    Year to Date through September Month 018  vs. Budget018  vs. 17 Miscellaneous Revenues  by Month 17 018 018  Actual Budget Actual $ % $ % Interests and Other Earnings 642,538$       465,161$       818,653$       176,114$       27% 353,491$       76% Rents, Leases, and Concessions 547,289         537,881         581,871         34,583           6% 43,990           8% Contributions/Donations  from Private Sources 117,225         118,562         148,524         31,299           27% 29,962           25% Other 258,924         199,890         191,498         (67,426)           ‐26% (8,392)             ‐4% Seizure Funds  ‐ Federal/State/Local 162,285          ‐                  245,888         83,603           52% 245,888         100% YTD Total 1,728,261$   1,321,494$   1,986,434$   258,173$       15% 664,939$       50% Annual  Total 2,478,278$   1,918,622$    018  vs. Budget Miscellaneous  Revenues by Type Year  to  Date through  September Revenue 018  vs. 17 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         385,533         124,941         27,432           358,101          Aug 298,847         495,241         124,941         117,185         378,056          Sep 218,520         408,660         124,941         117,192         291,467          Oct 299,333          ‐                  124,941          ‐                   ‐                   Nov 291,494          ‐                  124,941          ‐                   ‐                   Dec 295,896          ‐                  124,941          ‐                   ‐                   YTD Total 2,329,681$   2,209,392$   1,124,473$   765,194$       1,444,198$    Annual  Total 3,216,405$   1,499,297$    1Actuals  of Revenues  and Expenses Photo Enforcement Program Year to Date through September Month Revenues Expenses Monthly Financial Report September 2018  Page | 10  Preliminary as of 11/05/2018  EXPENSES  Overall, the City has expended 65.9% of its budgeted general governmental expenditures at the end of September.  This is $3.6M or 5.4%  below year‐to‐date budgeted expenditures.  See below for summary of unfavorable items for general governmental departments.      Court Services department is over the year‐to‐date budget by $6K or .4%.  This is due to over spending on contracted services ($15K), other  attorney fees ($6K), witness fees ($3K), and security ($11K). We will monitor this to determine if a budget adjustment is needed at year‐ end.    Museum is over the year‐to‐date budget by $5K or 2.5%. This is due to over spending on intermittent salaries and wages ($3K) and  associated intermittent benefits of ($1K).    Transportation, Community and Economic Development, Community Services Admin 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 September 2018  Page | 11  Preliminary as of 11/05/2018  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 ‐                    ‐                    ‐                    ‐                   62,400             45,150              ‐                    Grants  / intergovernmental 52,887             5,259               83,779              ‐                    ‐                   930,780           ‐                    Charges for services 207,788          1,612,582       13,629,425    13,760,212    8,082,567       8,823,702       12,644,834     Interdepartmental  services ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    Fines and penalties 316                    ‐                    ‐                    ‐                   335                    ‐                    ‐                    Rents, leases, and misc fees 2,385,934       369,437          7,675               152,216           ‐                    ‐                    ‐                    Interest and other misc 35,644             3,765               22,711             1,199,078       1,107,874       388,864          46,165              TOTAL REVENUES 2,682,569       1,991,043       13,743,590    15,111,506    9,253,176       10,188,496    12,690,999     EXPENSES: Utility billing ‐                    ‐                   31,172             120,153          97,446             148,194           ‐                    Utility systems ‐                    ‐                   13,516,690    3,133,389       2,680,698       2,833,327        ‐                    Utility maintenance ‐                    ‐                   271,792          4,361,667       1,664,386       2,295,721       12,338,442     Transportation 1,388,840        ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    Golf ‐                   1,599,072        ‐                    ‐                    ‐                    ‐                    ‐                    TOTAL EXPENSES 1,388,840       1,599,072       13,819,654    7,615,209       4,442,530       5,277,242       12,338,442     AMOUNT AVAILABLE FOR DEBT  SERVICE 1,293,729       391,971          (76,064)           7,496,297       4,810,646       4,911,254       352,557           DEBT SERVICE: Principal ‐                    ‐                    ‐                   345,818           ‐                    ‐                    ‐                    Interest ‐                    ‐                    ‐                   118,969          50,767             448,601           ‐                    TOTAL DEBT SERVICE ‐                    ‐                    ‐                   464,787          50,767             448,601           ‐                    CAPITAL PROJECTS 27,757              ‐                    ‐                   2,155,165       1,933,948       1,984,470        ‐                    TRANSFERS IN/(OUT)‐                    ‐                    ‐                   (3,619)              ‐                   (993)                  ‐                    CHANGE IN FUND BALANCE 1,265,972       391,971          (76,064)           4,872,726       2,825,931       2,477,190       352,557           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, Aug 31 4,725,161       397,238          2,924,248       38,786,293    20,235,933    16,411,895    5,442,326              Monthly Financial Report September 2018  Page | 12  Preliminary as of 11/05/2018  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 ‐                 199,343         ‐                  ‐                           ‐                  ‐                  ‐                  Grants  / intergovernmental ‐                  ‐                  ‐                  ‐                           ‐                  ‐                 45,754           Charges for services Equipment rental  m&o 1,991,099    3,249,672     ‐                  ‐                           ‐                  ‐                  ‐                  Print and mail ‐                  ‐                  ‐                 333,384                  ‐                  ‐                  ‐                  Communications ‐                 409,756         ‐                 498,929                  ‐                  ‐                  ‐                  Facilities ‐                  ‐                 3,570,770     ‐                           ‐                  ‐                  ‐                  Data cards and cell  phones ‐                  ‐                  ‐                  ‐                           ‐                  ‐                  ‐                  IT service contracts ‐                  ‐                  ‐                  ‐                           ‐                  ‐                  ‐                  Interest and other misc 57,982          30,687          13,269          5,424                      151,102        40,080          107,229         Internal  service  fund misc: Vehicle / equipment capital  recovery 1,561,687    158,097         ‐                  ‐                           ‐                  ‐                  ‐                  Insurance premiums ‐                  ‐                  ‐                  ‐                          1,297,256     ‐                  ‐                  Worker's comp/unemployment ‐                  ‐                  ‐                  ‐                          1,071,214     ‐                  ‐                  Benefit premiums ‐                  ‐                  ‐                  ‐                           ‐                 7,026,847    1,968,512     Other misc 252                50                  1                      ‐                           ‐                 714,510         ‐                  Interfund Loan ‐                  ‐                  ‐                  ‐                           ‐                  ‐                  ‐                  Capital  contributions ‐                  ‐                  ‐                  ‐                           ‐                  ‐                  ‐                  Disposal  of capital  assets 33,568           ‐                  ‐                  ‐                           ‐                  ‐                  ‐                  Insurance recoveries ‐                  ‐                  ‐                  ‐                          266,720         ‐                  ‐                  TOTAL REVENUES 3,644,588    4,047,605    3,584,040    837,737                 2,786,292    7,781,437    2,121,495     EXPENSES: Communications 477,907                  Equipment rental 1,936,761     Facilities 3,708,399     Healthcare 8,034,714     Information technology 3,748,468     Print and mail 304,078                  Retiree  healthcare 620,612         Risk management: Risk management 1,585,616     Unemployment 45,887           Worker's compensation 838,460         TOTAL EXPENSES 1,936,761    3,748,468    3,708,399    781,985                 2,469,963    8,034,714    620,612         AMOUNT AVAILABLE FOR CAPITAL 1,707,827    299,137        (124,359)      55,752                   316,329        (253,277)      1,500,883     CAPITAL PROJECTS 3,314,254    357,688        48,451           ‐                           ‐                  ‐                  ‐                  TRANSFERS IN ‐                 36,264          2,456             ‐                           ‐                  ‐                  ‐                  TRANSFERS (OUT) (3,190)            ‐                  ‐                  ‐                           ‐                  ‐                  ‐                  CHANGE IN FUND BALANCE (1,609,617)  (22,287)        (170,354)      55,752                   316,329        (253,277)      1,500,883     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, Aug 31 5,273,003    3,714,773    1,360,393    663,897                 18,047,459  4,364,211    13,388,227     Monthly Financial Report September 2018  Page | 13  Preliminary as of 11/05/2018  FUND BALANCE  Page 14 shows the ending fund balance as of September 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 September, the City has $45.3M reported in the combined general governmental fund balance of the current year’s operating  budget, which is approximately 44.4% of budgeted operating expenditures.  This is an increase of $12.0M from the year’s beginning  balance.  September’s ending fund balance is over the anticipated General Governmental Fund Balance of $35.4M by $9.8M or 27.7%.   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 27.1% above the projected year‐to‐date budget, however, the overage in fund balance for the month of September compared to this  time last year is very similar ($10.5M for 2018 vs $8.2M 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 September 2018  Page | 14  Preliminary as of 11/05/2018  City of Renton All Funds ‐ Revenue, Expenditures and Fund Balances Cash Basis through September 30, 2018 Funds Balance   01/01/018  Budgeted  Revenue Revenue  09/30/18 Total Funds  Available Budgeted  Expenditure Expenditure  09/30/18 Ending Balance GENERAL GOVERNMENT FUNDS: 33,284,838           101,078,356        77,726,799           111,011,637        101,896,981        67,123,433           43,888,205            000 General 22,708,066           69,377,185           58,214,483           80,922,549           69,540,779           47,633,745           33,288,804            001 Community Services 4,840,993             13,614,554           8,822,250             13,663,243           13,708,109           9,610,750             4,052,493              003 Street 3,143,904             11,288,240           7,189,801             10,333,705           11,693,231           8,166,187             2,167,519              004 Community Dev Block Grant 54,286                   873,366                 61,242                   115,528                 913,367                 166,197                 (50,669)                  005 Museum 70,992                   239,129                 119,981                 190,973                 241,246                 184,064                 6,909                      009 Farmers Market 105,323                 89,663                   60,735                   166,058                 97,005                   83,825                   82,233                    201 Ltd  GO  Bonds Gen Govt Debt 863,732                  ‐                              7,337                     871,069                  ‐                              127                         870,942                  215 Gen Govt Misc Debt Service 1,497,542             5,596,219             3,250,969             4,748,511             5,703,244             1,278,537             3,469,974              SPECIAL REVENUE FUNDS: 2,093,053             1,950,224             1,825,645             3,918,698             2,114,392             870,605                 3,048,093              102 Arterial Street 108,438                 670,000                 536,032                 644,470                 670,000                  ‐                              644,470                  108 Leased City Properties 611,055                 967,550                 813,053                 1,424,108             983,406                 654,901                 769,207                  110 Hotel  Motel 461,434                 200,000                 388,068                 849,502                 309,629                 183,225                 666,277                  125 1% For Art 103,109                 15,000                   878                         103,987                 53,683                    ‐                              103,987                  127 Cable Communication 472,489                 97,674                   84,746                   557,235                 97,674                   32,479                   524,756                  135 Springbrook Wetlands  Bank 336,528                  ‐                              2,868                     339,396                  ‐                               ‐                              339,396                  CAPITAL PROJECT FUNDS (CIP): 36,295,483           24,993,230           14,584,050           50,879,533           46,832,686           9,058,422             41,821,111            303 Community Services Mitigation 1,909,355             86,500                   480,189                 2,389,544              ‐                               ‐                              2,389,544              304 Fire Mitigation 936,972                 99,000                   559,416                 1,496,388             142,975                  ‐                              1,496,388              305 Transportation Mitigation 810,962                 632,400                 2,700,139             3,511,101             505,000                  ‐                              3,511,101              316 Municipal Facilities CIP 19,671,696           7,320,407             7,214,011             26,885,707           24,331,580           4,752,042             22,133,665            317 Transportation CIP 5,808,539             16,854,923           3,337,709             9,146,248             21,522,131           4,122,776             5,023,472              326 Housing Opportunity 2,548,975              ‐                              21,765                   2,570,740              ‐                               ‐                              2,570,740              336 New Library Development 451,093                  ‐                              3,784                     454,877                  ‐                              12                           454,865                  346 New Family First Center Dvlpmnt 4,157,891              ‐                              267,037                 4,424,928             331,000                 183,592                 4,241,336              ENTERPRISE FUNDS: 76,812,811           86,313,733           65,713,879           142,526,690        133,581,645        53,603,598           88,923,092            4X2 Airport Operating & CIP 3,459,189             3,637,862             2,682,568             6,141,757             6,209,762             1,416,597             4,725,160              403 Solid Waste  Utility 3,000,312             19,505,718           13,743,590           16,743,902           19,368,508           13,819,654           2,924,248              4X4 Golf Operating & CIP 5,267                     2,287,213             2,043,544             2,048,811             2,287,585             1,651,573             397,238                  4X5 Water Operating & CIP 33,913,567           17,420,439           15,111,506           49,025,073           42,826,090           10,238,780           38,786,293            4X6 Waste  Water Operating & CIP 17,410,002           10,103,577           9,253,177             26,663,179           21,691,422           6,427,245             20,235,934            416 King County Metro 5,089,769             17,505,693           12,690,998           17,780,767           17,505,693           12,338,442           5,442,325              4X7 Surface Water Operating & CIP 13,934,705           15,853,231           10,188,496           24,123,201           23,692,585           7,711,307             16,411,894            INTERNAL SERVICE FUNDS: 46,994,534           30,843,875           24,841,914           71,836,448           34,910,223           25,024,485           46,811,963            501 Equipment Repair/Replacement 6,882,620             6,306,622             3,644,589             10,527,209           8,064,462             5,254,205             5,273,004              502 Insurance 17,731,130           3,307,514             2,786,292             20,517,422           3,315,116             2,469,963             18,047,459            503 Information Services 3,737,060             5,673,080             4,083,868             7,820,928             7,386,392             4,106,156             3,714,772              504 Facilities 1,530,747             5,004,802             3,586,496             5,117,243             5,365,113             3,756,850             1,360,393              505 Communications 608,145                 1,102,300             837,737                 1,445,882             1,106,329             781,985                 663,897                  512 Insurance, Healthcare 4,617,488             8,191,708             7,781,437             12,398,925           8,578,084             8,034,714             4,364,211              522 Insurance, Leoff1 Retirees HC 11,887,344           1,257,849             2,121,495             14,008,839           1,094,727             620,612                 13,388,227            FIDUCIARY FUNDS: 5,832,897             468,000                 186,835                 6,019,732             200,475                 145,506                 5,874,226              611 Firemen's Pension 5,832,897             468,000                 186,835                 6,019,732             200,475                 145,506                 5,874,226              TOTAL FUNDS 201,313,616 245,647,418 184,879,122 386,192,738 319,536,402 155,826,049 230,366,690  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 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 64,087,891            51,789,364            12,298,527            45,583,365             August 71,469,278            59,500,307            11,968,971            45,253,809             September 77,726,799            67,123,433            10,603,367            43,888,205             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 58,026,170      64,087,891      10.45% Aug 64,816,461      71,469,278      10.26% Sep 70,826,266      77,726,799      9.74% Oct 82,277,825       Nov 93,708,548       Dec 101,078,355     Percent of budget 76.90% 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      10,286,562      0.28% Aug 10,366,119      10,370,747      0.04% Sep 10,682,507      10,567,283       ‐1.08% Oct 13,934,125       Nov 19,305,972       Dec 19,397,308       Percent of budget 54.48%  $‐  $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      17,675,268      8.75% Aug 18,828,019      20,249,131      7.55% Sep 21,239,052      22,920,915      7.92% Oct 23,758,560       Nov 26,381,491       Dec 28,803,740       Percent of budget 79.58% 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        10,139,403      6.89% Aug 10,640,985      11,342,571      6.59% Sep 11,865,442       Oct 13,187,689       Nov 14,330,720       Dec 15,664,124       Percent of budget 80.06% 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        2,707,591         ‐5.93% Aug 3,285,243        3,043,817         ‐7.35% Sep 3,652,920        3,299,040         ‐9.69% Oct 4,043,793         Nov 4,367,374         Dec 4,636,213         Percent of budget 71.16% 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 3,938,155        4,242,922        7.74% Aug 4,596,620        4,912,215        6.87% Sep 5,203,230        5,613,849        7.89% Oct 5,795,911         Nov 6,304,743         Dec 7,588,646         Percent of budget 73.98% 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        5,053,517         ‐1.48% Aug 6,081,978        5,871,176         ‐3.47% Sep 6,744,386        6,423,006         ‐4.77% Oct 7,386,036         Nov 8,043,187         Dec 8,785,388         Percent of budget 73.11% 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        1,734,001         ‐22.28% Aug 2,605,798        2,358,201         ‐9.50% Sep 2,897,143        2,819,846         ‐2.67% Oct 3,260,828         Nov 3,622,582         Dec 4,046,487         Percent of budget 69.69%  $‐  $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        10,689,792      56.87% Aug 7,211,253        11,486,859      59.29% Sep 7,531,044        11,867,190      57.58% Oct 9,340,928         Nov 9,673,557         Dec 10,085,686       Percent of budget 117.66% 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        1,545,836        50.90% Aug 1,187,445        1,821,561        53.40% Sep 1,321,494        1,986,434        50.32% Oct 1,443,169         Nov 1,539,458         Dec 1,918,622         Percent of budget 103.53%  $‐  $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 13,000              13,000              0.00% Aug 13,000              13,000              0.00% Sep (310,953)          (310,953)          0.00% Oct 126,785            Nov 139,464            Dec 152,142            Percent of budget ‐204.38% 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        3,854,099        35.06% Aug 3,360,851        4,261,042        26.78% Sep 3,792,293        4,712,391        24.26% Oct 4,100,637         Nov 4,499,171         Dec 4,420,000         Percent of budget 106.62%  $‐  $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 $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        2,873,173         ‐12.61% Aug 3,731,695        3,284,409         ‐11.99% Sep 4,173,216        3,626,710         ‐13.10% Oct 4,609,871         Nov 5,024,686         Dec 5,451,699         Percent of budget 66.52% 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        8,006,272        120.73% Jun 3,818,000        8,178,959        114.22% Jul 5,345,200        9,019,798        68.75% Aug 5,536,100        9,471,014        71.08% Sep 5,727,000        9,483,207        65.59% Oct 7,254,200         Nov 7,445,100         Dec 7,636,000         Percent of budget 124.19%  $‐  $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 7,326,351        6,868,916         ‐6.24% Feb 14,797,553      14,082,847       ‐4.83% Mar 22,457,491      21,729,189       ‐3.24% Apr 29,820,619      28,695,484       ‐3.77% May 37,758,388      36,202,262       ‐4.12% Jun 45,713,739      43,674,562       ‐4.46% Jul 54,336,822      51,789,364       ‐4.69% Aug 62,661,133      59,500,307       ‐5.04% Sep 70,747,889      67,123,433       ‐5.12% Oct 83,633,547       Nov 91,792,833       Dec 101,896,981     Percent of budget expended 65.87% 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           221,457            ‐1.14% Aug 253,784           251,165            ‐1.03% Sep 283,711           286,754           1.07% Oct 313,912            Nov 343,921            Dec 374,666            Percent of budget expended 76.54%  $‐  $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        1,173,506        0.48% Aug 1,346,961        1,355,859        0.66% Sep 1,513,208        1,502,893         ‐0.68% Oct 1,677,989         Nov 1,826,370         Dec 2,046,962         Percent of budget expended 73.42% 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           343,115           0.35% Aug 420,323           397,472            ‐5.44% Sep 475,750           447,452            ‐5.95% Oct 528,258            Nov 579,455            Dec 628,191            Percent of budget expended 71.23%  $‐  $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        1,281,888         ‐3.45% Aug 1,518,134        1,467,657         ‐3.32% Sep 1,710,502        1,653,554         ‐3.33% Oct 1,899,635         Nov 2,087,929         Dec 2,267,734         Percent of budget expended 72.92% 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        1,308,186        1.10% Aug 1,479,202        1,495,645        1.11% Sep 1,674,344        1,680,317        0.36% Oct 1,861,659         Nov 2,050,602         Dec 2,250,644         Percent of budget expended 74.66%  $‐  $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           785,314           1.04% Aug 888,696           897,301           0.97% Sep 1,000,092        1,009,243        0.92% Oct 1,110,844         Nov 1,221,394         Dec 1,344,262         Percent of budget expended 75.08% 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        1,703,575         ‐14.81% Aug 2,295,263        1,958,078         ‐14.69% Sep 2,610,625        2,207,592         ‐15.44% Oct 2,908,222         Nov 3,230,941         Dec 3,446,946         Percent of budget expended 64.04%  $‐  $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           404,143            ‐55.15% Aug 1,027,319        454,699            ‐55.74% Sep 1,180,119        503,238            ‐57.36% Oct 1,356,648         Nov 1,493,484         Dec 1,671,873         Percent of budget expended 30.10% 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        1,714,367         ‐15.22% Aug 2,320,523        1,971,940         ‐15.02% Sep 2,619,476        2,224,890         ‐15.06% Oct 2,906,654         Nov 3,190,797         Dec 3,580,743         Percent of budget expended 62.13%  $‐  $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        1,720,649         ‐6.80% Aug 2,157,827        1,957,768         ‐9.27% Sep 2,413,530        2,206,310         ‐8.59% Oct 2,676,985         Nov 2,933,444         Dec 3,660,725         Percent of budget expended 60.27% 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           845,406           3.55% Aug 988,415           920,872            ‐6.83% Sep 1,009,569        1,001,402         ‐0.81% Oct 1,105,988         Nov 1,209,533         Dec 1,359,565         Percent of budget expended 73.66% 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           734,589            ‐7.55% Aug 917,307           838,119            ‐8.63% Sep 1,033,849        945,210            ‐8.57% Oct 1,158,702         Nov 1,271,446         Dec 1,395,877         Percent of budget expended 67.71% 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 22,972,666      22,164,057       ‐3.52% Aug 26,087,897      25,158,916       ‐3.56% Sep 29,579,253      28,580,447       ‐3.38% Oct 32,673,902       Nov 35,936,640       Dec 39,788,478       Percent of budget expended 71.83%  $‐  $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           298,799           3.40% Aug 327,923           340,151           3.73% Sep 366,027           382,570           4.52% Oct 404,645            Nov 442,821            Dec 532,039            Percent of budget expended 71.91% Parks Budget YTD Actual Annual %  over (under) Jan 357,747           317,964            ‐11.12% Feb 727,300           663,798            ‐8.73% Mar 1,131,707        1,030,518         ‐8.94% Apr 1,561,761        1,447,411         ‐7.32% May 1,979,358        1,838,214         ‐7.13% Jun 2,431,494        2,280,676         ‐6.20% Jul 2,928,704        2,762,883         ‐5.66% Aug 3,454,207        3,272,566         ‐5.26% Sep 4,002,595        3,788,672         ‐5.34% Oct 4,466,477         Nov 4,890,983         Dec 5,405,614         Percent of budget expended 70.09%  $‐  $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           604,217            ‐12.85% Aug 835,905           716,763            ‐14.25% Sep 965,136           823,279            ‐14.70% Oct 1,074,970         Nov 1,198,627         Dec 1,373,998         Percent of budget expended 59.92% Recreation Budget YTD Actual Annual %  over (under) Jan 424,079           394,586            ‐6.95% Feb 893,455           897,444           0.45% Mar 1,376,394        1,326,626         ‐3.62% Apr 1,869,666        1,767,262         ‐5.48% May 2,334,676        2,202,345         ‐5.67% Jun 2,849,954        2,670,323         ‐6.30% Jul 3,589,025        3,345,277         ‐6.79% Aug 4,360,567        4,134,897         ‐5.18% Sep 5,025,881        4,700,055         ‐6.48% Oct 5,514,515         Nov 5,995,720         Dec 6,493,463         Percent of budget expended 72.38%  $‐  $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           829,262           20.90% Aug 808,203           900,340           11.40% Sep 870,635           968,760           11.27% Oct 1,044,313         Nov 1,160,522         Dec 1,441,591         Percent of budget expended 67.20% Neighborhoods,  Resources, and  Events Budget YTD Actual Annual %  over (under) Jan ‐                          ‐                         N/A Feb ‐                          ‐                         N/A Mar ‐                          ‐                         N/A Apr ‐                          ‐                         N/A May ‐                          ‐                         N/A Jun ‐                          ‐                         N/A Jul ‐                          ‐                         N/A Aug ‐                          ‐                         N/A Sep ‐                          Oct ‐                          Nov ‐                          Dec ‐                          Percent of budget expended N/A  $‐  $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  $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           143,077           3.26% Aug 158,827           163,495           2.94% Sep 179,495           184,064           2.55% Oct 200,268            Nov 220,924            Dec 241,246            Percent of budget expended 76.30% 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           248,162           1.64% Aug 279,239           278,939            ‐0.11% Sep 314,679           315,418           0.23% Oct 348,881            Nov 383,025            Dec 417,024            Percent of budget expended 75.64%  $‐  $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        3,166,956         ‐8.20% Aug 3,931,101        3,605,733         ‐8.28% Sep 4,431,705        4,031,310         ‐9.03% Oct 4,919,562         Nov 5,386,040         Dec 5,887,710         Percent of budget expended 68.47% 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        3,201,311        5.18% Aug 3,486,730        3,645,151        4.54% Sep 3,942,584        4,134,877        4.88% Oct 4,745,428         Nov 5,129,615         Dec 5,805,521         Percent of budget expended 71.22%  $‐  $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 1,026,776        1,026,776        0.00% Aug 1,277,094        1,277,094        0.00% Sep 1,278,664        1,278,664        0.00% Oct 4,752,703         Nov 5,227,974         Dec 5,703,244         Percent of budget expended 22.42% 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 1,762,393        1,762,393        0.00% Aug 2,039,684        2,039,684        0.00% Sep 2,266,461        2,266,461        0.00% Oct 3,982,387         Nov 4,380,625         Dec 4,778,864         Percent of budget expended 47.43%  $‐  $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 ‐                         45,716,350    38,064,135     Aug ‐                         52,893,255    45,412,468     Sep ‐                         60,987,628    50,530,816     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 ‐                         2,138,986      1,087,367       Aug ‐                         2,393,990      1,257,502       Sep ‐                         2,682,568      1,416,597       Oct ‐                          Nov ‐                          Dec ‐                          Percent of budget expended 100.00% Note:  Operations and Capital $0 $10 $20 $30 $40 $50 $60 $70 Millions Utilities Budget Revenue Expense  $‐  $0.50  $1.00  $1.50  $2.00  $2.50  $3.00 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 ‐                         1,469,591      1,268,159       Aug ‐                         1,766,326      1,459,980       Sep ‐                         2,043,544      1,651,573       Oct ‐                          Nov ‐                          Dec ‐                          Percent of budget expended 100.00% Note:  Operations and Capital  $‐  $0.30  $0.60  $0.90  $1.20  $1.50  $1.80  $2.10  $2.40 Millions Golf Course Budget Revenue Expense