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HomeMy WebLinkAbout201811, Novemberh:\finance\financial reporting\monthly reports\2018 reports\cover 1118.docx ADMINISTRATIVE SERVICES M E M O R A N D U M DATE: TO: CC: FROM: STAFF CONTACT: SUBJECT: January 14, 2019 Ed Prince, Council President Members of Renton City Council Denis Law, Mayor Bob Harrison, Chief Administrative Officer Jan Hawn, ASD Administrator Marc Gordon, Sr. Finance Analyst November 2018 Financial Status Report At the end of November, general governmental revenues show $9.8M or 10.6% over budget. Revenue source(s) that are higher than expected are: sales tax ($1.7M); criminal justice sales tax ($261K); utility taxes ($585K); gambling taxes ($643K); business & occupation taxes ($3.2M); public safety ($503K); interest & other earnings ($448K); fines and penalties ($245K); property taxes ($2.9M); and real estate excise tax ($2.9M). On the down side, the revenue source(s) that are underperforming the year to date budget are: sales tax annexation credit ($329K); business licensing ($301K); building permits & development service fees ($530K below); and culture and recreation ($206K). General government expenditures showed a favorable variance of $4.5M or 5.2%. 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 January 14, 2019 h:\finance\financial reporting\monthly reports\2018 reports\cover 1118.docx This page is intentionally left blank Page | 1 Preliminary as of 01/07/2019 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 36,893,234 24,356,562 24,212,717 19,397,308 19,305,972 19,387,264 81,292 0.4% Sales Tax 26,353,246 24,149,557 26,331,634 24,283,370 26,683,440 24,432,892 26,125,452 1,692,560 6.9% Sales Tax - Annexation Credit 3,114,762 2,852,862 3,123,230 2,879,980 2,120,300 1,948,599 1,619,553 (329,046) -16.9% Criminal Justice Sales Tax 2,701,787 2,479,835 2,808,564 2,571,958 2,782,404 2,550,859 2,811,457 260,598 10.2% Natural Gas Use Tax 184,638 170,785 180,456 169,071 228,000 213,615 133,158 (80,458) -37.7% Admission Tax 262,506 262,506 223,157 178,503 320,000 290,577 225,466 (65,111) -22.4% Franchise Fees 1,406,092 1,401,242 1,562,100 1,539,350 1,447,192 1,317,633 1,499,915 182,282 13.8% Electricity Tax 5,440,139 4,958,272 5,721,366 5,194,921 5,476,959 4,982,179 5,121,008 138,829 2.8% Natural Gas Utility Tax 1,327,937 1,194,432 1,630,375 1,458,097 1,350,900 1,211,265 1,307,882 96,616 8.0% Garbage/Solid Waste 717,148 657,424 627,254 571,124 680,000 621,401 687,902 66,500 10.7% TV Cable 1,619,364 1,476,915 1,651,405 1,520,672 1,662,115 1,523,292 1,262,555 (260,737) -17.1% Telephone 859,868 772,602 866,519 784,978 729,131 657,836 748,678 90,843 13.8% Cellular Phone 1,541,204 1,448,187 1,481,298 1,371,952 1,536,267 1,433,410 1,100,008 (333,402) -23.3% City Utilities 4,206,473 3,858,439 4,840,530 4,480,697 4,000,752 3,687,720 4,554,499 866,779 23.5% Utility Tax Audit 111,227 111,227 - - - - - - 0.0% Leasehold Excise Tax 173,769 133,042 173,396 132,905 179,000 137,123 134,656 (2,468) -1.8% Gambling Excise Tax 2,500,604 2,318,680 2,695,368 2,430,320 2,000,000 1,827,955 2,470,879 642,925 35.2% Real Estate Excise Tax 6,121,830 5,814,448 7,375,978 6,625,978 4,420,000 4,499,171 7,405,875 2,906,704 64.6% Less: CIP REET (2,707,676) (2,707,676) (6,625,978) (6,625,978) (4,420,000) (4,499,171) (4,420,000) 79,171 -1.8% EMS Levy 479,597 479,597 - - - - - - 0.0% B&O Taxes 6,375,322 6,375,322 9,633,034 9,217,133 7,636,000 7,445,100 10,688,190 3,243,090 43.6% Less: CIP B&O Taxes (2,000,000) (2,000,000) (2,473,974) (2,473,974) (1,379,314) (1,344,831) (1,379,314) (34,483) 2.6% Business License Fees 1,926,510 1,913,955 1,480,730 1,436,883 1,311,894 1,284,680 983,650 (301,030) -23.4% Less: CIP Business License Fees (1,587,627) (1,577,304) (614,796) (607,704) (623,186) (618,258) (356,629) 261,630 -42.3% Animal Licenses and Spec Events Permits 102,905 97,228 140,391 134,003 94,174 89,533 114,511 24,978 27.9% Building Permits & Development Svc Fees 5,293,563 4,825,260 4,907,983 4,576,532 5,326,699 4,907,534 4,377,494 (530,040) -10.8% Intergovt'l (Grants, State Shared, etc)3,998,953 3,503,840 4,285,806 3,343,780 4,618,136 3,404,062 3,624,380 220,318 6.5% 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 994,179 915,706 837,728 752,100 617,635 562,308 1,065,536 503,228 89.5% Culture and Recreation 1,632,903 1,593,428 1,722,323 1,676,377 1,760,923 1,716,092 1,509,479 (206,612) -12.0% Interfund/Interdept-Services 3,377,663 3,066,643 3,916,334 3,614,187 4,361,086 3,997,662 3,575,459 (422,203) -10.6% Fines and Penalties 901,592 771,306 822,450 696,347 830,082 702,073 748,953 46,880 6.7% Photo Enforcement 1,959,071 1,783,243 2,124,399 1,924,564 3,216,405 2,920,509 3,118,804 198,295 6.8% Seizure Funds - Federal/State/Local 987,293 1,012,754 176,503 168,830 - - 279,998 279,998 100.0% Interests and Other Earnings 1,058,880 655,986 1,155,371 797,579 875,300 574,599 1,023,039 448,440 78.0% Rents, Leases, and Concessions 642,192 617,485 634,897 606,915 631,003 604,970 661,348 56,377 9.3% Contributions and Donations 96,582 87,363 177,919 125,841 242,595 188,422 156,789 (31,633) -16.8% Other Miscellaneous 956,131 788,046 954,680 840,174 702,998 593,464 637,175 43,711 7.4% Other Financing Sources (Transfer-In, etc)2,129,561 29,061 283,213 108,951 152,142 (310,953) (310,953) - 0.0% Total Operating Revenues 125,816,444 116,702,709 109,530,146 101,061,072 101,325,999 93,216,955 103,051,777 9,834,822 10.6% OPERATING EXPENDITURES Council 358,550 329,610 362,101 331,903 374,666 343,921 347,364 (3,443) -1.0% Executive 1,778,206 1,593,538 1,954,748 1,737,132 2,086,553 1,861,695 1,857,537 4,158 0.2% Emergency Management*370,832 343,432 569,333 523,795 628,191 579,455 542,637 36,818 6.4% City Attorney 1,983,834 1,841,277 2,088,718 1,908,369 2,267,734 2,087,929 2,025,478 62,451 3.0% Court Services 2,075,763 1,890,069 2,174,217 1,982,165 2,250,644 2,050,602 2,037,380 13,222 0.6% Community and Eco Dvlpmnt Admin 1,161,330 1,055,753 1,351,830 1,227,699 1,344,262 1,221,394 1,231,488 (10,094) -0.8% Development Services 2,859,410 2,601,675 3,023,728 2,912,793 3,446,946 3,230,941 2,744,517 486,424 15.1% Economic Development 1,004,411 930,197 949,467 815,203 1,664,738 1,487,111 676,396 810,714 54.5% Planning 2,716,214 2,483,516 2,815,148 2,445,474 3,580,743 3,190,797 2,755,026 435,771 13.7% Finance 3,046,824 2,449,791 3,132,609 2,501,966 3,661,134 2,933,771 2,717,481 216,290 7.4% City Clerk 914,251 833,087 1,119,376 976,122 1,359,565 1,209,533 1,162,960 46,572 3.9% Human Resources 1,193,016 1,083,398 1,221,841 1,116,195 1,395,877 1,271,446 1,159,905 111,541 8.8% Police 28,891,879 25,771,653 30,987,047 28,168,125 33,874,531 30,514,653 29,576,070 938,583 3.1% Jail Services 4,704,978 4,704,773 4,807,443 4,406,898 5,968,750 5,476,168 5,473,305 2,863 0.1% Fire*25,349,755 25,352,252 - - - - - - 0.0% Community Services Admin 585,983 493,412 554,951 456,199 532,039 442,821 464,026 (21,205) -4.8% Parks 4,460,218 4,084,503 4,832,019 4,324,847 5,331,029 4,907,509 4,540,675 366,834 7.5% Parks Planning & Natural Resources 952,980 816,259 1,059,058 938,972 1,373,998 1,198,627 995,748 202,880 16.9% Recreation 5,946,684 5,456,391 6,247,213 5,722,519 6,751,902 6,148,617 5,799,791 348,827 5.7% Human Services 1,241,169 1,058,333 1,634,387 1,256,572 1,488,726 1,198,467 1,237,010 (38,543) -3.2% Neighborhoods, Resources, & Events - - - - - - - - 0.0% Museum 229,543 210,229 235,712 215,835 241,246 220,924 225,283 (4,358) -2.0% Public Works Admin 398,796 366,364 406,781 373,534 417,024 383,025 383,470 (445) -0.1% Street Maintenance 5,041,509 4,605,606 5,603,141 5,132,052 5,887,710 5,386,040 4,990,195 395,845 7.3% Transportation 5,966,281 5,370,311 5,368,887 4,645,164 5,885,521 5,200,301 5,108,863 91,439 1.8% 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 3,754,617 14,245,763 2,884,877 4,778,864 2,767,618 2,767,618 - 0.0% Total Operating Expenditures 119,215,504 100,928,993 102,809,093 78,365,889 102,295,638 86,592,029 82,098,887 4,493,142 5.2% Total Ending Fund Balance 26,563,785$ 35,736,561$ 33,284,838$ 49,258,968$ 32,315,199$ 39,909,764$ 54,237,728$ 14,327,964$ 35.9% *Emergency Management was moved to Executive due to formation of RRFA Favorable (Unfavorable) 16 17 018 Variance Annual Actual YTD Actual Annual Budget YTD Budget YTD ActualSummary of Sources and Uses Annual Actual YTD Actual Monthly Financial Report November 2018 Monthly Financial Report November 2018 Page | 2 Preliminary as of 01/07/2019 OVERVIEW This financial overview reflects the City’s overall financial position for the fiscal year through November 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 76% 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: $1.7M YTD Actual: $19.4M Budgeted YTD: $19.3M Prior Year Same Month: $6.7M Prior Year YTD: $24.2M Year-to-Year Variance: $(-4.8M), -20% Actual-to-Budget YTD Variance: $81K, 0% 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: $2.4M YTD Actual: $26.1M Budgeted YTD: $24.4M Prior Year Same Month: $2.3M Prior Year YTD: $24.3M Year-to-Year Monthly Variance: $38K, 2% Year-to-Year YTD Variance: $1.8M, 8% Actual-to-Budget Monthly Variance: $(-41K), -2% Actual-to-Budget YTD Variance: $1.7M, 7% 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 7,077,878 3,019,985 74%3,826,259 118% Nov 6,733,813 5,371,847 1,742,104 (4,991,709) -74% (3,629,743) -68% Dec 143,844 91,336 YTD Total 24,212,717$ 19,305,972$ 19,387,264$ (4,825,453)$ -20% 81,292$ 0% Annual Total 24,356,562$ 19,397,308$ Property Tax Revenues Year to Date through November 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 2,438,390 164,602 7%105,570 5% Nov 2,347,924 2,426,685 2,385,700 37,776 2%(40,985) -2% Dec 2,048,264 2,250,548 - YTD Total 24,283,370$ 24,432,892$ 26,125,452$ 1,842,082$ 8%1,692,560$ 7% Annual Total 26,331,634$ 26,683,440$ 018 vs. Budget018 vs. 17 Month Year to Date through November Local Retail Sales Tax Revenues Monthly Financial Report November 2018 Page | 3 Preliminary as of 01/07/2019 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: $1.1M YTD Actual: $14.9M Budgeted YTD: $14.3M Prior Year Same Month: $1.3M Prior Year YTD: $15.6M Year-to-Year Monthly Variance: $(-185K), -15% Year-to-Year YTD Variance: $(-636K), -4% Actual-to-Budget Monthly Variance: $(-60K), -5% Actual-to-Budget YTD Variance: $585K, 4% Narrative: The large January variance with the budget is due to the timing of when 2018 Cell/Phone/Garbage taxes were recorded. The monthly budgets are based on 2016/2017 activity. The table below breaks out Utility Tax by source. As mentioned last month, the large variance with electrical and natural gas was due to an error in recording these revenues and has corrected itself in June. Sales Tax by Sector 17 018 Bgt YTD Act Change 018 /17 018 Act vs Bgt New Construction 3,898,385$ 3,507,177$ 4,220,068$ 321,683$ 8% $ 712,891 20% Auto Sales 4,400,839 4,586,387 4,707,647 306,807 7% 121,260 3% General Retail 7,063,086 7,357,147 7,158,534 95,449 1% (198,612)-3% Manufacturing 1,424,293 1,724,271 1,672,467 248,175 17% (51,804)-3% Wholesale 1,310,021 1,298,440 1,449,615 139,594 11% 151,175 12% Service 5,482,587 5,306,094 6,296,598 814,012 15% 990,504 19% Other 704,160 653,375 620,522 (83,638) -12% (32,853)-5% YTD Total 24,283,370$ 24,432,892$ 26,125,452$ 1,842,082$ 8%1,692,560$ 7% 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 1,292,218 (136,220) -10%(30,028) -2% Nov 1,267,897 1,143,031 1,083,283 (184,614) -15%(59,748) -5% Dec 1,447,690 1,333,404 YTD Total 15,551,512$ 14,330,720$ 14,915,690$ (635,823)$ -4%584,970$ 4% Annual Total 16,999,203$ 15,664,124$ 018 vs. Budget018 vs. 17 Year to Date through November Utility Tax Revenues Month Utility Tax by Type 17 018 Bgt YTD Act Change 018 /17 018 Act vs Bgt Electrical 5,194,921$ 4,982,179$ 5,121,008$ (73,913)$ -1% $ 138,829 3% Natural Gas 1,627,168 1,424,881 1,441,040 (186,129) -11% 16,159 1% Cell 1,371,952 1,433,410 1,100,008 (271,944) -20% (333,402)-23% Phone 784,978 657,836 748,678 (36,299) -5% 90,843 14% Cable 1,520,672 1,523,292 1,262,555 (258,117) -17% (260,737)-17% Garbage/Solid Waste 571,124 621,401 687,902 116,778 20% 66,500 11% City Utilities 4,480,697 3,687,720 4,554,499 73,802 2% 866,779 24% Utility Tax Audit - - - - N/A - N/A YTD Total 15,551,512$ 14,330,720$ 14,915,690$ (635,823)$ -4%584,970$ 4% Annual Total 16,999,203$ 15,664,124$ YTD as % of 91%91% Monthly Financial Report November 2018 Page | 4 Preliminary as of 01/07/2019 Other Taxes Real Estate Excise Tax Current Month Actual: $977K YTD Actual: $7.4M Budgeted YTD: $4.5M Prior Year Same Month: $775K Prior Year YTD: $6.6M Year-to-Year Monthly Variance: $201K, 26% Year-to-Year TYD Variance: $780K, 12% Actual-to-Budget Monthly Variance: $578K, 145% Actual-to-Budget YTD Variance: $2.9M, 65% 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: $229K YTD Actual: $2.5M Budgeted YTD: $1.8M Prior Year Same Month: $260K Prior Year YTD: $2.4M Year-to-Year Monthly Variance: ($-31K), -12% Year-to-Year YTD Variance: $41K, 2% Actual-to-Budget Monthly Variance: $58K, 34% Actual-to-Budget YTD Variance: $643K, 35% Narrative: Gambling tax revenue continues to outperform budgeted expectations, which can primarily be attributable to current economic conditions. Franchise Fees Current Month Actual: $11K YTD Actual: $1.5M Budgeted YTD: $1.3M Prior Year Same Month: $11K Prior Year YTD: $1.5M Year-to-Year Monthly Variance: $1K, 7% Year-to-Year YTD Variance: $(-39K), -3% Actual-to-Budget Monthly Variance: $6K, 138% Actual-to-Budget YTD Variance: $182K, 14% Narrative: Franchise fee revenue is performing slightly better than expected and right on track with prior year receipts. 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 215,122 176,050 222,034 6,912 3%45,984 26% Nov 259,744 170,551 228,862 (30,882) -12%58,311 34% Dec 265,048 172,045 - YTD Total 2,430,320$ 1,827,955$ 2,470,879$ 40,560$ 2%642,925$ 35% Annual Total 2,695,368$ 2,000,000$ 018 vs. 17 Gambling Tax Revenue Month Year to Date through November 018 vs. Budget 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 375,128 324,373 346,194 (28,935) -8%21,821 7% Nov 10,500 4,705 11,200 700 7%6,495 138% Dec 22,750 12,367 - YTD Total 1,539,350$ 1,317,633$ 1,499,915$ (39,435)$ -3%182,282$ 14% Annual Total 1,562,100$ 1,330,000$ Franchise Fees Revenue Year to Date through November Month 018 vs. 17 018 vs. Budget 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 1,716,905 1,357,014 377%1,408,561 457% Nov 775,249 398,534 976,580 201,331 26%578,046 145% Dec 585,757 (79,171) YTD Total 6,625,978$ 4,499,171$ 7,405,875$ 779,897$ 12%2,906,704$ 65% Annual Total 7,211,736$ 4,420,000$ *Total REET (GF & CIP) Month 018 vs. Budget018 vs. 17 Real Estate Excise Tax (REET) Revenues* Year to Date through November Monthly Financial Report November 2018 Page | 5 Preliminary as of 01/07/2019 Admission Tax Current Month Actual: $2K YTD Actual: $225K Budgeted YTD: $291K Prior Year Same Month: $0K Prior Year YTD: $179K Year-to-Year YTD Variance: $47K, 26% Actual-to-Budget YTD Variance: $(-65K), -22% 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. Business & Occupation Tax Current Month Actual: $632K YTD Actual: $10.7M Budgeted YTD: $7.4M Prior Year Same Month: $321K Prior Year YTD: $9.2M Year-to-Year Monthly Variance: $312K, 97% Year-to-Year YTD Variance: $1.5M, 16% Actual-to-Budget Monthly Variance: $441K, 231% Actual-to-Budget YTD Variance: $3.2M, 44% 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, receipts have flattened out as the year has progressed. Licenses and Permits Business Licenses Current Month Actual: $8K YTD Actual: $984K Budgeted YTD: $1.3M Prior Year Same Month: $89K Prior Year YTD: $1.4M Year-to-Year Monthly Variance: $(-81K), -91% Year-to-Year YTD Variance: $(-453K), -32% Actual-to-Budget Monthly Variance: $(-65K), -89% Actual-to-Budget YTD Variance: $(-301K), -23% 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 46,297 44,592 2615%6,342 16% Nov - 956 1,556 1,556 100%600 63% Dec 44,655 29,423 - YTD Total 178,503$ 290,577$ 225,466$ 46,963$ 26%(65,111)$ -22% Annual Total 223,157$ 320,000$ 018 vs. Budget Admission Tax Revenue Year to Date through November 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 1,527,200 572,637 (408,780) -42%(954,563) -63% Nov 320,706 190,900 632,346 311,641 97%441,446 231% Dec 415,901 190,900 - YTD Total 9,217,133$ 7,445,100$ 10,688,190$ 1,471,057$ 16%3,243,090$ 44% Annual Total 9,633,034$ 7,636,000$ *Total Business & Occupation Taxes (GF & CIP) Business & Occupation Taxes* Year to Date through November 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 10,260 (177,108) -95%(150,359) -94% Nov 88,975 73,242 7,950 (81,025) -91%(65,292) -89% Dec 43,847 27,214 - YTD Total 1,436,883$ 1,284,680$ 983,650$ (453,233)$ -32%(301,030)$ -23% Annual Total 1,480,730$ 1,311,894$ *Total Business License (GF & CIP) Business Licenses* Month 018 vs. 17 Year to Date through November 018 vs. Budget Monthly Financial Report November 2018 Page | 6 Preliminary as of 01/07/2019 Building Permits and Development Service Fees Current Month Actual: $297K YTD Actual: $4.4M Budgeted YTD: $4.9M Prior Year Same Month: $479K Prior Year YTD: $4.6M Year-to-Year Monthly Variance: $(-182K), -38% Year-to-Year YTD Variance: $(-199K), -4% Actual-to-Budget Monthly Variance: $(-108K), -27% Actual-to-Budget YTD Variance: $(-530K), -11% 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 95% of the total revenues in this category. The year-to-date total Intergovernmental revenue is $6.8M or 88% of the budget. State Shared Revenues YTD Total: $6.0M Year-to-Year YTD Variance: $536K, 10% Actual-to-Budget YTD Variance: $655K, 12% 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$ 552,839$ 314,626$ (84,921)$ -21%(238,213)$ -43% Feb 277,296 360,393 280,745 3,449 1%(79,648) -22% Mar 503,290 566,339 588,527 85,237 17%22,187 4% Apr 265,749 314,866 403,892 138,143 52%89,026 28% May 558,773 488,188 436,943 (121,831) -22%(51,246) -10% Jun 611,441 549,120 363,521 (247,920) -41%(185,599) -34% Jul 264,515 379,199 484,920 220,405 83%105,721 28% Aug 433,043 432,819 411,236 (21,807) -5%(21,583) -5% Sep 445,562 430,623 342,301 (103,261) -23%(88,323) -21% Oct 338,298 427,216 453,317 115,019 34%26,101 6% Nov 479,017 405,931 297,467 (181,550) -38%(108,464) -27% Dec 331,450 419,165 YTD Total 4,576,532$ 4,907,534$ 4,377,494$ (199,038)$ -4%(530,040)$ -11% Annual Total 4,907,983$ 5,326,699$ Building Permits and Development Service Fees Year to Date through November 018 vs. Budget018 vs. 17 Month 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 5,483,128 5,364,193 6,018,828 535,699 10%654,635 12% Federal Grants 137,309 351,117 196,723 59,414 43%(154,394) -44% State Grants 30,032 68,955 56,189 26,157 87%(12,766) -19% Other Grants/Intgovt 221,335 170,655 164,097 (57,238) -26%(6,558) -4% ARRA Grants - - - - N/A - N/A Total Rev YTD 6,213,743$ 6,312,581$ 6,793,497$ 579,754$ 9%480,917$ 8% Total Rev Annual 7,436,309$ 7,758,200$ YTD %84%81%88% Note: Includes CJ Sales Tax and FD25 & FD40 contracts 17 018 018 Actual Budget Actual $%$% Crim Just Sales Tax 2,571,958$ 2,550,859$ 2,811,457$ 239,498$ 9%260,598$ 10% Judicial Contribution 11,141 - 16,533 5,392 48%16,533 100% Crim Just - High Crime 272,857 257,557 284,633 11,776 4%27,076 11% Crim Just - Pop 28,640 24,725 29,781 1,141 4%5,056 20% Crim Just - Spec Prog 103,951 91,690 107,640 3,688 4%15,950 17% State DUI 15,352 17,514 15,182 (170) -1%(2,332) -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 488,280 453,299 519,189 30,910 6%65,890 15% Fuel Tax 1,349,311 1,330,859 1,382,259 32,948 2%51,399 4% YTD Total 5,483,128$ 5,364,193$ 6,018,828$ 535,699$ 10%654,635$ 12% Annual Total 6,081,444$ 5,942,169$ 018 vs. Budget State Shared Revenues 018 vs. 17 Revenue Year to Date through November Monthly Financial Report November 2018 Page | 7 Preliminary as of 01/07/2019 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 64% of the total revenue in this category. The year-to-date total charges for services are $7.9M or 90% of the budget. The following sections provide detail information for Public Safety, Recreation, and Interfund Services. Public Safety Services YTD Total: $1.1M Year-to-Year YTD Variance: $313K, 42% Actual-to-Budget YTD Variance: $503K, 89% Narrative: The variance with the prior year is due to collecting large reimbursements for the School Resource Officer program. November’s boost in revenue was the result of police private sector overtime and other intergovernmental law enforcement services. Recreation Current Month Actual: $38K YTD Total: $1.5M Budgeted YTD: $1.7M Prior Year Same Month: $58K Prior Year YTD Total: $1.7M Year-to-Year Monthly Variance: $(-20K), -35% Year-to-Year YTD Variance: $(-167K), -10% Actual-to-Budget Monthly Variance: $(-29K), -43% Actual-to-Budget YTD Variance: $(-207K), -12% 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 71,643 187,194 135,137 260%115,550 161% Nov 77,748 49,060 68,008 (9,740) -13%18,948 39% Dec 85,628 55,327 - YTD Total 752,100$ 562,308$ 1,065,536$ 313,436$ 42%503,228$ 89% Annual Total 837,728$ 617,635$ Year to Date through November Public Safety Services 018 vs. 17 018 vs. Budget Month 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 72,092 22,979 47%22,328 45% Nov 58,320 66,466 37,924 (20,395) -35%(28,542) -43% Dec 45,946 44,831 - YTD Total 1,676,377$ 1,716,092$ 1,509,479$ (166,898)$ -10%(206,612)$ -12% Annual Total 1,722,323$ 1,760,923$ Recreation Year to Date through November 018 vs. Budget018 vs. 17 Month Monthly Financial Report November 2018 Page | 8 Preliminary as of 01/07/2019 Interfund Services YTD Total: $3.6M Year-to-Year YTD Variance: $(-39K), -1% Actual-to-Budget YTD Variance: $(-422K), -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: $3.9M Year-to-Year YTD Variance: $1.2M, 48% Actual-to-Budget YTD Variance: $245K, 7% 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 321,038 363,424 330,901 9,863 3%(32,522) -9% Nov 316,488 363,424 332,981 16,492 5%(30,443) -8% Dec 302,147 363,424 - YTD Total 3,614,187$ 3,997,662$ 3,575,459$ (38,727)$ -1%(422,203)$ -11% Annual Total 3,916,334$ 4,361,086$ Interfund Services Year to Date through November 018 vs. 17 018 vs. Budget Month 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 274,245 363,684 582,058 307,813 112%218,374 60% Nov 240,739 361,754 465,852 225,114 94%104,098 29% Dec 325,938 423,905 YTD Total 2,620,911$ 3,622,582$ 3,867,757$ 1,246,846$ 48%245,175$ 7% Annual Total 2,946,849$ 4,046,487$ 018 vs. Budget018 vs. 17 Year to Date through November Fines and Penalties by Month Month Year to Date through November 17 018 018 Actual Budget Actual $%$% Civil Penalties 1,906$ 4,762$ 1,404$ (502)$ -26%(3,358)$ -71% Civil Infraction Penalties 283,933 277,720 328,193 44,260 16%50,473 18% Civil Parking Infraction Penalties 157,638 209,446 165,708 8,070 5%(43,739) -21% Photo Enforcement Program 1,924,564 2,920,509 3,118,804 1,194,240 62%198,295 7% Criminal Traffic Misdemeanor Fines 69,133 63,583 64,081 (5,051) -7%499 1% Criminal Non-Traffic Fines 70,281 50,035 66,187 (4,094) -6%16,151 32% Criminal Costs 74,421 76,702 88,185 13,763 18%11,482 15% Non-Court Fines, Forfeitures and Penalties 39,035 19,825 35,196 (3,839) -10%15,371 78% YTD Total 2,620,911$ 3,622,582$ 3,867,757$ 1,246,846$ 48%245,175$ 7% Annual Total 2,946,849$ 4,046,487$ Revenue 018 vs. Budget Fines and Penalties by Type 018 vs. 17 Monthly Financial Report November 2018 Page | 9 Preliminary as of 01/07/2019 Included in the Fines and Penalties revenue budget is $2.9M 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 $3.1M. 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: $2.4M Year-to-Year YTD Variance: $351K, 17% Actual-to-Budget YTD Variance: $754K, 47% 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. 17 018 018 Actual Budget Actual $%$% Jan 363,997$ 228,614$ 262,690$ (101,308)$ -28%34,076$ 15% Feb 148,988 132,647 150,608 1,620 1%17,961 14% Mar 150,954 123,364 178,170 27,216 18%54,806 44% Apr 188,887 132,886 152,700 (36,186) -19%19,814 15% May 152,678 125,481 386,715 234,037 153%261,233 208% Jun 179,152 148,520 193,674 14,522 8%45,154 30% Jul 193,718 184,843 221,279 27,561 14%36,436 20% Aug 198,576 165,804 275,725 77,148 39%109,920 66% Sep 151,310 142,354 164,873 13,563 9%22,518 16% Oct 156,212 125,703 200,817 44,604 29%75,114 60% Nov 125,698 97,379 174,068 48,370 38%76,689 79% Dec 468,107 396,924 YTD Total 2,010,171$ 1,607,596$ 2,361,318$ 351,147$ 17%753,722$ 47% Annual Total 2,478,278$ 2,004,520$ Year to Date through November Month 018 vs. Budget018 vs. 17 Miscellaneous Revenues by Month 17 018 018 Actual Budget Actual $%$% Interests and Other Earnings 797,579$ 574,599$ 1,023,039$ 225,460$ 28%448,440$ 78% Rents, Leases, and Concessions 606,915 604,970 661,348 54,432 9%56,377 9% Contributions/Donations from Private Sources 125,841 188,422 156,789 30,948 25%(31,633) -17% Other 311,006 239,606 240,145 (70,861) -23%539 0% Seizure Funds - Federal/State/Local 168,830 - 279,998 111,168 66%279,998 100% YTD Total 2,010,171$ 1,607,596$ 2,361,318$ 351,147$ 17%753,722$ 47% Annual Total 2,478,278$ 2,004,520$ 018 vs. Budget Miscellaneous Revenues by Type Year to Date through November 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 299,333 505,220 124,941 117,195 388,025 Nov 291,494 404,192 124,941 126,700 277,492 Dec 295,896 - 124,941 - - YTD Total 2,920,509$ 3,118,804$ 1,374,356$ 1,009,089$ 2,109,716$ Annual Total 3,216,405$ 1,499,297$ 1Actuals of Revenues and Expenses ExpensesRevenues Photo Enforcement Program Year to Date through November Month Monthly Financial Report November 2018 Page | 10 Preliminary as of 01/07/2019 EXPENSES Overall, the City has expended 80.3% of its budgeted general governmental expenditures at the end of November. This is $4.5M or 5.5% below year-to-date budgeted expenditures. See below for summary of unfavorable items for general governmental departments. Museum is over the year-to-date budget by $4K or 2.1%. This is due to over spending on intermittent salaries and wages ($3K) and associated intermittent benefits of ($1K). Council, Executive, 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 November 2018 Page | 11 Preliminary as of 01/07/2019 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 - - - - 78,860 55,350 - Grants / intergovernmental 52,887 5,259 83,779 - - 1,001,342 - Charges for services 260,141 1,823,032 16,023,482 16,843,718 9,919,230 10,878,797 15,515,760 Interdepartmental services - - - - - - - Fines and penalties 316 - - - 694 - - Rents, leases, and misc fees 2,715,095 423,537 7,675 198,265 - - - Interest and other misc 45,707 11,296 29,074 1,288,281 1,184,505 453,876 57,408 TOTAL REVENUES 3,074,146 2,263,124 16,144,010 18,330,264 11,183,289 12,389,365 15,573,168 EXPENSES: Utility billing - - 38,105 148,611 121,513 185,926 - Utility systems - - 17,243,325 3,797,920 3,264,690 3,435,780 - Utility maintenance - - 332,688 5,311,061 2,046,477 2,816,535 15,088,579 Transportation 1,741,717 - - - - - - Golf - 2,043,894 - - - - - TOTAL EXPENSES 1,741,717 2,043,894 17,614,118 9,257,592 5,432,680 6,438,241 15,088,579 AMOUNT AVAILABLE FOR DEBT SERVICE 1,332,429 219,230 (1,470,108) 9,072,672 5,750,609 5,951,124 484,589 DEBT SERVICE: Principal - - - 345,818 - - - Interest - - - 118,969 50,767 535,267 - TOTAL DEBT SERVICE - - - 464,787 50,767 535,267 - CAPITAL PROJECTS 52,129 266 - 2,780,236 3,164,846 2,318,242 - TRANSFERS IN/(OUT)- - (1,582) (12,656) (1,582) (2,575) - CHANGE IN FUND BALANCE 1,280,300 218,964 (1,471,690) 5,814,993 2,533,414 3,095,040 484,589 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, Nov 30 4,739,489 224,231 1,528,622 39,728,560 19,943,416 17,029,745 5,574,358 Monthly Financial Report November 2018 Page | 12 Preliminary as of 01/07/2019 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 - 244,656 - - - - - Grants / intergovernmental - - - - - - 45,754 Charges for services Equipment rental m&o 2,704,467 3,998,320 - - - - - Print and mail - - - 407,468 - - - Communications - 820,102 - 608,393 - - - Facilities - - 4,743,381 - - - - Data cards and cell phones - - - - - - - IT service contracts - - - - - - - Interest and other misc 68,973 37,994 15,997 6,793 188,518 48,992 135,081 Internal service fund misc: Vehicle / equipment capital recovery 1,908,731 193,225 - - - - - Insurance premiums - - - - 1,585,536 - - Worker's comp/unemployment - - - - 1,301,810 - - Benefit premiums - - - - - 8,585,341 2,405,960 Other misc 303 50 22 - - 875,529 - Interfund Loan - - - - - - - Capital contributions - - - - - - - Disposal of capital assets 54,889 - - - - - - Insurance recoveries - - - - 282,391 - - TOTAL REVENUES 4,737,363 5,294,347 4,759,399 1,022,654 3,358,255 9,509,862 2,586,795 EXPENSES: Communications 579,157 Equipment rental 2,417,828 Facilities 4,670,714 Healthcare 9,466,459 Information technology 4,879,735 Print and mail 376,481 Retiree healthcare 730,038 Risk management: Risk management 1,702,770 Unemployment 53,371 Worker's compensation 1,048,355 TOTAL EXPENSES 2,417,828 4,879,735 4,670,714 955,638 2,804,496 9,466,459 730,038 AMOUNT AVAILABLE FOR CAPITAL 2,319,535 414,612 88,685 67,016 553,759 43,403 1,856,757 CAPITAL PROJECTS 3,912,538 386,050 49,063 - - - - TRANSFERS IN - 50,198 2,456 - - - - TRANSFERS (OUT)(3,190) - - - - - - CHANGE IN FUND BALANCE (1,596,193) 78,760 42,078 67,016 553,759 43,403 1,856,757 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, Nov 30 5,286,427 3,815,820 1,572,825 675,161 18,284,889 4,660,891 13,744,101 Monthly Financial Report November 2018 Page | 13 Preliminary as of 01/07/2019 FUND BALANCE Page 14 shows the ending fund balance as of November 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 November, the City has $54.2M reported in the combined general governmental fund balance of the current year’s operating budget, which is approximately 53.0% of budgeted operating expenditures. This is an increase of $20.9M from the year’s beginning balance. November’s ending fund balance is over the anticipated General Governmental Fund Balance of $39.9M by $14.3M or 35.9%. At this time last year, the fund balance was 21.3% above the projected year-to-date budget, however, the overage in fund balance for the month of November compared to this time last year is very similar ($14.3M for 2018 vs $8.6M 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 November 2018 Page | 14 Preliminary as of 01/07/2019 City of Renton All Funds - Revenue, Expenditures and Fund Balances Cash Basis through November 30, 2018 Funds Balance 01/01/018 Budgeted Revenue Revenue 11/30/18 Total Funds Available Budgeted Expenditure Expenditure 11/30/18 Ending Balance GENERAL GOVERNMENT FUNDS:33,284,838 101,326,000 103,051,777 136,336,615 102,295,638 82,098,887 54,237,728 000 General 22,708,066 69,528,727 73,137,785 95,845,851 69,635,582 58,495,441 37,350,410 001 Community Services 4,840,993 13,785,144 12,782,401 17,623,394 13,878,699 11,694,089 5,929,306 003 Street 3,143,904 11,163,240 10,764,695 13,908,599 11,773,231 10,099,058 3,809,541 004 Community Dev Block Grant 54,286 913,366 83,381 137,667 953,367 200,203 (62,536) 005 Museum 70,992 239,129 239,657 310,649 241,246 225,283 85,367 009 Farmers Market 105,323 100,175 81,403 186,726 110,269 106,151 80,576 201 Ltd GO Bonds Gen Govt Debt 863,732 - 9,076 872,808 - 127 872,681 215 Gen Govt Misc Debt Service 1,497,542 5,596,219 5,953,378 7,450,920 5,703,244 1,278,537 6,172,383 SPECIAL REVENUE FUNDS:2,093,053 1,976,224 2,239,603 4,332,656 2,140,392 1,065,596 3,267,060 102 Arterial Street 108,438 670,000 654,829 763,267 670,000 - 763,267 108 Leased City Properties 611,055 967,550 971,462 1,582,517 983,406 779,769 802,748 110 Hotel Motel 461,434 226,000 501,334 962,768 335,629 242,811 719,957 125 1% For Art 103,109 15,000 1,090 104,199 53,683 - 104,199 127 Cable Communication 472,489 97,674 107,326 579,815 97,674 43,016 536,799 135 Springbrook Wetlands Bank 336,528 - 3,562 340,090 - - 340,090 CAPITAL PROJECT FUNDS (CIP):36,295,483 28,873,451 15,245,080 51,540,563 49,714,407 12,117,898 39,422,665 303 Community Services Mitigation 1,909,355 86,500 587,255 2,496,610 - - 2,496,610 304 Fire Mitigation 936,972 99,000 553,227 1,490,199 142,975 - 1,490,199 305 Transportation Mitigation 810,962 632,400 2,943,682 3,754,644 505,000 - 3,754,644 316 Municipal Facilities CIP 19,671,696 11,248,128 7,357,025 27,028,721 27,083,301 6,280,477 20,748,244 317 Transportation CIP 5,808,539 16,807,423 3,496,348 9,304,887 21,627,131 5,596,874 3,708,013 326 Housing Opportunity 2,548,975 - 27,126 2,576,101 25,000 - 2,576,101 336 New Library Development 451,093 - 4,444 455,537 - 12 455,525 346 New Family First Center Dvlpmnt 4,157,891 - 275,973 4,433,864 331,000 240,535 4,193,329 ENTERPRISE FUNDS:76,812,811 88,718,828 79,021,534 155,834,345 136,108,306 67,065,920 88,768,425 4X2 Airport Operating & CIP 3,459,189 3,637,862 3,074,146 6,533,335 6,209,762 1,793,846 4,739,489 403 Solid Waste Utility 3,000,312 19,505,718 16,144,010 19,144,322 19,477,264 17,615,699 1,528,623 4X4 Golf Operating & CIP 5,267 2,287,213 2,327,291 2,332,558 2,287,585 2,108,326 224,232 4X5 Water Operating & CIP 33,913,567 17,420,439 18,330,264 52,243,831 42,826,090 12,515,270 39,728,561 4X6 Waste Water Operating & CIP 17,410,002 10,103,577 11,183,290 28,593,292 21,691,422 8,649,875 19,943,417 416 King County Metro 5,089,769 17,505,693 15,573,168 20,662,937 17,505,693 15,088,579 5,574,358 4X7 Surface Water Operating & CIP 13,934,705 18,258,326 12,389,365 26,324,070 26,110,490 9,294,325 17,029,745 INTERNAL SERVICE FUNDS:46,994,534 30,937,136 31,321,331 78,315,865 35,078,484 30,275,750 48,040,115 501 Equipment Repair/Replacement 6,882,620 6,306,622 4,737,363 11,619,983 8,139,462 6,333,556 5,286,427 502 Insurance 17,731,130 3,307,514 3,358,255 21,089,385 3,315,116 2,804,497 18,284,888 503 Information Services 3,737,060 5,747,430 5,344,545 9,081,605 7,460,742 5,265,785 3,815,820 504 Facilities 1,530,747 5,023,713 4,761,856 6,292,603 5,384,024 4,719,777 1,572,826 505 Communications 608,145 1,102,300 1,022,654 1,630,799 1,106,329 955,638 675,161 512 Insurance, Healthcare 4,617,488 8,191,708 9,509,863 14,127,351 8,578,084 9,466,459 4,660,892 522 Insurance, Leoff1 Retirees HC 11,887,344 1,257,849 2,586,795 14,474,139 1,094,727 730,038 13,744,101 FIDUCIARY FUNDS:5,832,897 468,000 1,496,106 7,329,003 200,475 176,918 7,152,085 611 Firemen's Pension 5,832,897 468,000 1,496,106 7,329,003 200,475 176,918 7,152,085 TOTAL FUNDS 201,313,616 252,299,639 232,375,431 433,689,047 325,537,702 192,800,969 240,888,078 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 93,947,016            74,473,002            19,474,014            52,758,852             November 103,051,777          82,098,887            20,952,890            54,237,728             December  (8,000,000)  (6,000,000)  (4,000,000)  (2,000,000)  ‐  2,000,000  4,000,000  6,000,000  8,000,000  10,000,000  12,000,000  14,000,000  16,000,000  18,000,000  20,000,000  22,000,000  24,000,000  ‐  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 7,915,506        8,189,596        3.46% Feb 14,503,245      16,348,402      12.72% Mar 21,041,048      23,642,627      12.36% Apr 33,149,531      41,909,125      26.42% May 43,839,227      51,384,537      17.21% Jun 50,104,602      57,592,687      14.94% Jul 58,001,475      64,087,891      10.49% Aug 64,783,245      71,469,278      10.32% Sep 70,790,457      77,726,799      9.80% Oct 81,807,720      93,947,016      14.84% Nov 93,250,465      103,051,777    10.51% Dec 101,325,999     Percent of budget 101.70% 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      17,645,161      26.63% Nov 19,305,972      19,387,264      0.42% Dec 19,397,308       Percent of budget 99.95%  $‐  $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      25,359,305      6.74% Nov 26,381,491      27,745,005      5.17% Dec 28,803,740       Percent of budget 96.32% 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      12,540,189      5.69% Oct 13,187,689      13,832,407      4.89% Nov 14,330,720      14,915,690      4.08% Dec 15,664,124       Percent of budget 95.22% 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 542,968           528,042            ‐2.75% Feb 882,644           862,852            ‐2.24% Mar 1,351,799        1,387,152        2.62% Apr 1,643,109        1,713,974        4.31% May 2,055,846        2,043,697         ‐0.59% Jun 2,418,780        2,300,379         ‐4.90% Jul 2,801,557        2,707,591         ‐3.35% Aug 3,197,312        3,043,817         ‐4.80% Sep 3,554,091        3,299,040         ‐7.18% Oct 3,935,525        3,568,929         ‐9.32% Nov 4,250,222        3,763,594         ‐11.45% Dec 4,511,213         Percent of budget 83.43% 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 5,804,764        6,261,067        7.86% Nov 6,346,091        6,793,497        7.05% Dec 7,758,200         Percent of budget 87.57% Note:  Includes CJ Sales Tax and FD25 & FD40 contracts  $‐  $1  $2  $3  $4  $5  $6  $7  $8  $9 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        7,226,821         ‐2.16% Nov 8,043,187        7,902,937         ‐1.74% Dec 8,785,388         Percent of budget 89.96% 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        3,401,905        4.33% Nov 3,622,582        3,867,757        6.77% Dec 4,046,487         Percent of budget 95.58%  $‐  $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  $3.50  $4.00 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        14,775,123      58.18% Nov 9,673,557        16,625,668      71.87% Dec 10,202,878       Percent of budget 162.95% Misc Budget YTD Actual Annual %  over (under) Jan 228,614           262,690           14.91% Feb 361,261           413,298           14.40% Mar 484,625           591,468           22.05% Apr 617,512           744,168           20.51% May 742,993           1,130,883        52.21% Jun 891,513           1,324,557        48.57% Jul 1,076,356        1,545,836        43.62% Aug 1,242,160        1,821,561        46.64% Sep 1,384,515        1,986,434        43.48% Oct 1,510,218        2,187,250        44.83% Nov 1,607,596        2,361,318        46.89% Dec 2,004,520         Percent of budget 117.80%  $‐  $0.50  $1.00  $1.50  $2.00  $2.50  $3.00 Millions Miscellaneous Budget Actual Last Year  $‐  $1  $2  $3  $4  $5  $6  $7  $8  $9  $10  $11  $12  $13  $14  $15  $16  $17  $18 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 (310,953)          (310,953)          0.00% Nov (310,953)          (310,953)          0.00% 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        6,429,295        56.79% Nov 4,499,171        7,405,875        64.61% Dec 4,420,000         Percent of budget 167.55%  $‐  $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 552,839           314,626            ‐43.09% Feb 913,232           595,371            ‐34.81% Mar 1,479,571        1,183,898         ‐19.98% Apr 1,794,437        1,587,790         ‐11.52% May 2,282,625        2,024,732         ‐11.30% Jun 2,831,745        2,388,253         ‐15.66% Jul 3,210,944        2,873,173         ‐10.52% Aug 3,643,763        3,284,409         ‐9.86% Sep 4,074,387        3,626,710         ‐10.99% Oct 4,501,603        4,080,027         ‐9.37% Nov 4,907,534        4,377,494         ‐10.80% Dec 5,326,699         Percent of budget 82.18% 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        10,055,844      38.62% Nov 7,445,100        10,688,190      43.56% Dec 7,636,000         Percent of budget 139.97%  $‐  $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 $11.00 $11.50 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 7,354,671        6,868,916         ‐6.60% Feb 14,854,124      14,082,847       ‐5.19% Mar 22,543,780      21,729,189       ‐3.61% Apr 29,936,737      28,695,484       ‐4.15% May 37,906,517      36,202,262       ‐4.50% Jun 45,891,503      43,674,562       ‐4.83% Jul 54,553,164      51,789,364       ‐5.07% Aug 62,916,249      59,500,307       ‐5.43% Sep 71,037,573      67,123,433       ‐5.51% Oct 79,031,013      74,473,002       ‐5.77% Nov 86,589,216      82,098,887       ‐5.19% Dec 102,295,638     Percent of budget expended 80.26% 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           316,061           0.68% Nov 343,921           347,364           1.00% Dec 374,666            Percent of budget expended 92.71%  $‐  $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 225,633           216,805            ‐3.91% Feb 375,912           370,213            ‐1.52% Mar 546,199           545,152            ‐0.19% Apr 697,950           699,202           0.18% May 860,016           846,929            ‐1.52% Jun 1,036,510        1,019,144         ‐1.68% Jul 1,190,514        1,173,506         ‐1.43% Aug 1,373,013        1,355,859         ‐1.25% Sep 1,542,475        1,502,893         ‐2.57% Oct 1,710,443        1,688,997         ‐1.25% Nov 1,861,695        1,857,537         ‐0.22% Dec 2,086,553         Percent of budget expended 89.02% 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           495,926            ‐6.12% Nov 579,455           542,637            ‐6.35% Dec 628,191            Percent of budget expended 86.38%  $‐  $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        1,842,222         ‐3.02% Nov 2,087,929        2,025,478         ‐2.99% Dec 2,267,734         Percent of budget expended 89.32% 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        1,862,442        0.04% Nov 2,050,602        2,037,380         ‐0.64% Dec 2,250,644         Percent of budget expended 90.52%  $‐  $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        1,120,366        0.86% Nov 1,221,394        1,231,488        0.83% Dec 1,344,262         Percent of budget expended 91.61% 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        2,486,072         ‐14.52% Nov 3,230,941        2,744,517         ‐15.06% Dec 3,446,946         Percent of budget expended 79.62%  $‐  $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 82,734              54,919               ‐33.62% Feb 176,032           142,952            ‐18.79% Mar 261,975           191,708            ‐26.82% Apr 407,222           236,753            ‐41.86% May 599,713           288,153            ‐51.95% Jun 764,290           347,114            ‐54.58% Jul 897,336           404,143            ‐54.96% Aug 1,022,935        454,699            ‐55.55% Sep 1,175,083        503,238            ‐57.17% Oct 1,350,859        597,205            ‐55.79% Nov 1,487,111        676,396            ‐54.52% Dec 1,664,738         Percent of budget expended 40.63% 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        2,486,911         ‐14.44% Nov 3,190,797        2,755,026         ‐13.66% Dec 3,580,743         Percent of budget expended 76.94%  $‐  $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 247,493           215,045            ‐13.11% Feb 509,279           446,774            ‐12.27% Mar 754,179           674,895            ‐10.51% Apr 1,016,343        910,304            ‐10.43% May 1,279,235        1,172,940         ‐8.31% Jun 1,563,717        1,409,917         ‐9.84% Jul 1,846,305        1,720,649         ‐6.81% Aug 2,158,068        1,957,768         ‐9.28% Sep 2,413,800        2,206,310         ‐8.60% Oct 2,677,284        2,473,236         ‐7.62% Nov 2,933,771        2,717,481         ‐7.37% Dec 3,661,134         Percent of budget expended 74.23% 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        1,083,246         ‐2.06% Nov 1,209,533        1,162,960         ‐3.85% Dec 1,359,565         Percent of budget expended 85.54% 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        1,057,639         ‐8.72% Nov 1,271,446        1,159,905         ‐8.77% Dec 1,395,877         Percent of budget expended 83.10% Police Budget YTD Actual Annual %  over (under) Jan 3,321,379        3,128,806         ‐5.80% Feb 6,293,047        6,112,773         ‐2.86% Mar 9,782,196        9,490,170         ‐2.99% Apr 12,803,501      12,493,987       ‐2.42% May 16,220,094      15,900,505       ‐1.97% Jun 19,282,397      18,843,188       ‐2.28% Jul 23,004,270      22,164,057       ‐3.65% Aug 26,123,762      25,158,916       ‐3.69% Sep 29,619,952      28,580,447       ‐3.51% Oct 32,720,800      31,578,375       ‐3.49% Nov 35,988,008      35,049,375       ‐2.61% Dec 39,843,281       Percent of budget expended 87.97%  $‐  $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           423,774           4.73% Nov 442,821           464,026           4.79% Dec 532,039            Percent of budget expended 87.22% Parks Budget YTD Actual Annual %  over (under) Jan 358,956           317,964            ‐11.42% Feb 729,757           663,798            ‐9.04% Mar 1,135,530        1,030,518         ‐9.25% Apr 1,567,038        1,447,411         ‐7.63% May 1,986,046        1,838,214         ‐7.44% Jun 2,439,710        2,280,676         ‐6.52% Jul 2,938,599        2,762,883         ‐5.98% Aug 3,465,877        3,272,566         ‐5.58% Sep 4,016,118        3,788,672         ‐5.66% Oct 4,481,568        4,247,549         ‐5.22% Nov 4,907,509        4,636,256         ‐5.53% Dec 5,423,878         Percent of budget expended 85.48%  $‐  $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        904,771            ‐15.83% Nov 1,198,627        995,748            ‐16.93% Dec 1,373,998         Percent of budget expended 72.47% Recreation Budget YTD Actual Annual %  over (under) Jan 434,893           394,586            ‐9.27% Feb 916,239           897,444            ‐2.05% Mar 1,411,493        1,326,626         ‐6.01% Apr 1,917,345        1,767,262         ‐7.83% May 2,394,212        2,202,345         ‐8.01% Jun 2,922,631        2,670,323         ‐8.63% Jul 3,680,549        3,345,277         ‐9.11% Aug 4,471,766        4,134,897         ‐7.53% Sep 5,154,046        4,700,055         ‐8.81% Oct 5,655,140        5,162,752         ‐8.71% Nov 6,148,617        5,704,210         ‐7.23% Dec 6,659,053         Percent of budget expended 85.66%  $‐  $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 93,172              55,197               ‐40.76% Feb 199,122           184,247            ‐7.47% Mar 272,012           243,570            ‐10.46% Apr 377,780           339,032            ‐10.26% May 512,483           560,102           9.29% Jun 576,212           616,401           6.97% Jul 708,349           829,262           17.07% Aug 834,628           900,340           7.87% Sep 899,102           968,760           7.75% Oct 1,078,458        1,145,171        6.19% Nov 1,198,467        1,237,010        3.22% Dec 1,488,726         Percent of budget expended 83.09% 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 ‐                          ‐                         N/A Oct ‐                          ‐                         N/A Nov ‐                          ‐                         N/A 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           204,541           2.13% Nov 220,924           225,283           1.97% Dec 241,246            Percent of budget expended 93.38% 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           349,485           0.17% Nov 383,025           383,470           0.12% Dec 417,024            Percent of budget expended 91.95%  $‐  $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        4,554,324         ‐7.42% Nov 5,386,040        4,990,195         ‐7.35% Dec 5,887,710         Percent of budget expended 84.76% Transportation Budget YTD Actual Annual %  over (under) Jan 354,710           366,141           3.22% Feb 734,509           818,473           11.43% Mar 1,176,909        1,370,577        16.46% Apr 1,622,113        1,829,389        12.78% May 2,172,695        2,259,514        4.00% Jun 2,621,824        2,699,517        2.96% Jul 3,085,659        3,201,311        3.75% Aug 3,534,777        3,645,151        3.12% Sep 3,996,913        4,134,877        3.45% Oct 4,810,820        4,588,495         ‐4.62% Nov 5,200,301        5,108,863         ‐1.76% Dec 5,885,521         Percent of budget expended 86.80%  $‐  $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 1,278,664        1,278,664        0.00% Nov 1,278,664        1,278,664        0.00% 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 2,524,777        2,524,777        0.00% Nov 2,767,618        2,767,618        0.00% Dec 4,778,864         Percent of budget expended 57.91%  $‐  $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 ‐                         67,676,217    55,615,549     Nov ‐                         73,619,925    63,153,985     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 ‐                         2,940,294      1,621,814       Nov ‐                         3,074,146      1,793,845       Dec ‐                          Percent of budget expended 100.00% Note:  Operations and Capital $0 $10 $20 $30 $40 $50 $60 $70 $80 Millions Utilities Budget Revenue Expense  $‐  $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50 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 ‐                         2,227,701      1,919,815       Nov ‐                         2,327,291      2,108,327       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  $2.70  $3.00 Millions Golf Course Budget Revenue Expense