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HomeMy WebLinkAbout201401, January.pdfADMINISTRATIVE SERVICES  DEPARTMENT    M   E   M   O   R   A   N   D   U   M       DATE: March 21, 2014     TO: Don Persson, Council President  Members of the Renton City Council     CC: Denis Law, Mayor  Administrators     FROM: Hai Nguyen, Sr. Finance Analyst     SUBJECT: January 2014 Financial Status Report       At the end of January, general governmental revenues show $55k or 1% under budget.   Revenues sources that are higher than expected are: utility taxes ($59k); real estate excise tax  ($57k); building permits & development service fees ($129k); public safety services including  FD25 & FD40 contacts ($81k); and other miscellaneous ($80k).  On the down side, the revenue  sources that are underperforming the year to date budget are: property tax ($216k below) and  franchise fees ($302k below).    General government expenditures showed an unfavorable variance of $554k or 7.4%.  See page  9 of report for further expenditure over‐spent 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 x6952 should you have any  questions or any suggestions about the report.         This page is intentionally left blank        General Governmental Funds $% Beginning Fund Balance 11,057,551$     11,057,551$  15,575,840$       15,575,840$  10,751,945$    10,751,945$ 17,454,261$   6,702,316      62.3% OPERATING REVENUES Property Tax 33,466,364        149,112            32,485,690          154,945             35,240,495       114,344            (101,807)            (216,151)          ‐189.0% Sales Tax 18,564,670        1,327,548        20,416,372          1,620,555        20,196,000       1,584,006       1,607,045         23,039             1.5% Sales Tax  ‐ Annexation Credit 2,208,492           165,474            2,418,789             191,830             2,236,262          177,354            189,313             11,959             6.7% Criminal Justice Sa les  Tax 1,924,470           145,992            2,091,174             166,533             2,000,000          159,272            175,648             16,376             10.3% Natural Gas  Use Tax 272,530                28,093               263,660                   ‐                         300,000               30,925               27,591                (3,334)                ‐10.8% Admission  Tax 311,054                73,420               327,258                  82,440                308,000               77,589               80,243                2,655                3.4% Franchise Fees 1,262,188           300,392            1,312,727             314,269             1,260,000          301,646             ‐                         (301,646)          ‐100.0% Electricity Tax 5,211,111           493,043            5,155,789             493,666             5,409,000          517,911            564,525             46,615             9.0% Natural Gas  Utility Tax 1,669,967           233,174            1,550,900             200,623             1,500,520          194,106            247,355             53,249             27.4% Transfer Station 330,607                17,157               397,596                  26,817                300,000               20,235               24,516                4,282                21.2% TV Cable 1,423,664           118,851            1,481,779             125,429             1,529,365          129,457            130,277             819                     0.6% Telephone 1,056,420           75,154               917,021                  23,518                952,500               24,427               37,115                12,687             51.9% Cellular Phone 2,183,853           221,778            2,050,312             125,795             2,077,000          127,433            20,557                (106,876)          ‐83.9% City Utilities 3,806,281           281,927            3,964,989             282,011             3,791,465          269,669            321,183             51,513             19.1% Leasehold Excise  Tax 158,849                ‐                        164,637                  ‐                         145,000               ‐                        ‐                         ‐                      0.0% Gambling Excise  Tax 1,691,209           175,959            1,319,585             133,504             1,600,000          161,874            131,776             (30,098)            ‐18.6% Real Estate Excise  Tax 2,811,902           77,631               4,131,665             134,099             2,900,000          94,433               162,143             67,710             71.7% Less: CIP REET (943,792)              (15,335)              (700,000)                (25,789)              (550,000)             (20,263)             (30,753)               (10,490)            51.8% EMS Levy 885,781                ‐                        916,361                  ‐                         900,000               ‐                        ‐                         ‐                      0.0% Business License Fees 444,680                88,676               503,766                  95,381                533,067               100,929            103,064             2,135                2.1% Animal  Licenses and Spec Events  Permits 91,835                   8,859                  99,411                     8,165                   90,000                  7,819                  8,798                   979                     12.5% Building Permits & Development Svc Fees 3,552,369           174,925            4,001,625             327,584             3,705,701          303,505            432,890             129,385          42.6% Intergovt'l (Grants, State  Shared, etc) 4,593,185           305,199            3,863,974             398,999             3,648,307          649,227            670,461             21,233             3.3% Fire  District 25 and 40 Contracts 6,155,621           11,673               5,726,895              ‐                         5,877,463          ‐                        ‐                         ‐                      0.0% Public Safety 485,899                15,229               680,581                  32,322                774,535               36,784               117,639             80,855             219.8% Culture and Recreation 1,494,165           62,072               1,494,580             60,546                1,525,863          61,813               69,522                7,708                12.5% Interfund/Interdept‐Services 3,311,715           237,384            3,464,913             265,873             3,121,003          260,084            301,808             41,725             16.0% Fines and Penalties 1,046,246           25                          1,137,140             2,605                   1,108,500          2,162                  75,041                72,880             3371.5% Photo Enforcement 1,976,203           183,453            1,629,524             150,459             1,950,000          180,050            61,721                (118,329)         ‐65.7% Seizure Funds ‐ Federal/State/Local 37,941                   ‐                        50,639                     ‐                         180,693               ‐                        ‐                         ‐                      0.0% Interests and Other Earnings 342,424                3,560                  423,609                  2,727                   745,300               4,798                  9,492                   4,694                97.8% Rents, Leases, and Concessions 822,428                146,205            734,530                  149,192             775,464               157,506            151,689             (5,817)               ‐3.7% Contributions and Donations 124,082                27,820               84,320                     200                       87,000                  206                      5,625                   5,419                2625.9% Other Miscellaneous 564,571                34,684               684,187                  47,872                516,630               36,988               116,513             79,525             215.0% Other Financing Sources  (Transfer‐In, etc) 5,118,188           ‐                        299,527                  ‐                         ‐                           ‐                        ‐                         ‐                      0.0% Total  Operating Revenues 108,457,170     5,169,136        105,545,527       5,592,172        106,735,133    5,766,290       5,710,991         (55,298)            ‐1.0% OPERATING EXPENDITURES Council 278,768                21,995               289,911                  23,354                295,947               23,600               23,569                31                        0.1% Executive 1,377,109           75,851               1,240,910             78,944                1,349,262          79,778               76,257                3,521                4.4% City Attorney 1,706,320           136,926            1,922,225             141,744             1,700,639          130,608            135,206             (4,598)               ‐3.5% Court Services 2,074,980           166,993            2,003,104             152,280             2,009,688          157,338            159,512             (2,174)               ‐1.4% Community and Eco  Dvlpmnt Admin 942,071                79,562               1,047,860             85,287                1,008,700          83,562               83,232                330                     0.4% Development Services 3,103,568           239,412            3,243,702             272,362             2,698,044          217,541            216,780             761                     0.3% Economic  Development 529,043                46,930               467,511                  75,717                559,126               68,812               36,443                32,369             47.0% Planning 1,482,233           121,734            1,510,707             112,247             2,217,824          173,384            123,910             49,474             28.5% Finance 2,221,882           152,157            2,274,147             144,010             2,315,570          152,534            161,643             (9,109)               ‐6.0% City Clerk1 997,434                53,501               1,020,822             61,226                1,106,909          62,922               62,855                67                        0.1% Human Resources 937,412                69,265               904,182                  64,230                996,150               72,210               63,751                8,459                11.7% Police 25,004,580        1,904,823        24,946,784          2,204,160        25,384,645       2,088,132       2,307,080         (218,947)         ‐10.5% Jail Services 3,489,616           193                       3,814,042             317,835             4,500,000          313,190            313,190             ‐                      0.0% Fire 24,173,315        1,891,121        24,444,372          2,045,002        25,106,874       2,032,671       2,561,083         (528,412)         ‐26.0% Community Services  Admin 434,558                39,072               452,146                  37,025                477,630               40,991               36,113                4,878                11.9% Parks 4,004,054           274,545            4,024,756             269,811             4,179,513          283,373            271,473             11,899             4.2% Parks Planning & Natural Resources 577,934                36,047               829,250                  42,639                685,661               38,340               43,855                (5,515)                ‐14.4% Recreation 4,982,229           304,539            4,846,970             305,989             5,063,974          314,542            278,944             35,599             11.3% Human Services 1,193,871           58,787               1,162,330             45,984                1,160,116          51,586               47,594                3,991                7.7% Neighborhoods, Resources, & Events 701,673                46,222               770,841                  56,917                896,992               62,828               57,193                5,635                9.0% Library 278,604                2,500                  ‐                              ‐                         ‐                           ‐                        ‐                         ‐                      0.0% Museum 216,887                17,791               209,387                  16,898                218,308               17,765               16,819                946                     5.3% Public Works Admin 470,051                39,864               426,312                  39,971                492,345               43,851               31,793                12,058             27.5% Street Maintenance 3,755,640           285,940            3,814,132             302,270             4,418,539          343,343            311,026             32,317             9.4% Transportation 4,615,160           288,400            4,476,854             311,908             4,402,279          290,664            278,181             12,483             4.3% Debt Service 9,752,337           ‐                        8,048,508             ‐                         8,340,863          51,520               51,520                 ‐                      0.0% Non‐Departmental and Other 4,637,555           313,245            5,475,340             355,512             3,486,844          298,065            298,065             ‐                      0.0% Total Operating Expenditures 103,938,882     6,667,414        103,667,105       7,563,322        105,072,444    7,493,149       8,047,088         (553,939)         ‐7.4% Total Ending Fund Balance 15,575,840$     9,559,274$     17,454,262$       13,604,690$  12,414,634$    9,025,086$    15,118,164$   6,093,079$   67.5% 1Hearing Examiner  is reported under City Clerk Summary of Sources and  Uses Annual Actual YTD Actual Favorable (Unfavorable) 2012 2013 2014 Variance Annual Actual YTD Actual Annual Budget YTD Budget YTD Actual   Monthly Financial Report January 2014 Page 1 of 36 Monthly Financial Report January 2014      OVERVIEW  This financial overview reflects the City’s overall financial position for the fiscal year through January 31, 2014.  Except as  noted, year‐to‐date budgeted (adjusted) revenues and operating expenditures are generally based on the  collection/disbursement patterns for the same period of the preceding year.  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 60% of  all resources supporting general governmental activities.   The following section provides detail information on property,  sales, utility, and other taxes.    Property Tax  January’s collection is ‐$102k.  The  negative amount for January is due to  receivables not yet received by King  County. These receivables will be  recorded in February 2014’s collection.                      Sales Tax  January 2014 sales tax receipts totalled  $1.6 million.  Compared with the same  month last year, it is $14k or 1% less.   Compared to the projected current  month’s budget, it is $23k or 1% above.    2013 2014 2014 Actual Budget Actual $ % $ % Jan 154,945$         114,344$         (101,807)$       (256,752)$       ‐166% (216,151)$    ‐189% Feb 25,020               151,051             Mar 917,901            892,251             Apr 9,887,324        10,199,645      May 5,780,361        6,793,218         Jun 88,480               89,353                Jul 100,047            237,649             Aug 58,101               26,827                Sep 548,071            490,283             Oct 10,140,892     9,354,405         Nov 4,341,474        6,471,185         Dec 443,072            420,284             YTD  Total 154,945$         114,344$         (101,807)$       (256,752)$       ‐166% (216,151)$    ‐189% Annual  Total 32,485,690$  35,240,495$   Property Tax Revenues Year to Date through January 2014 vs. 2013 2014 vs. Budget Month 2013 2014 2014 Actual Budget Actual $ % $ % Jan 1,620,555$     1,584,006$     1,607,045$     (13,510)$         ‐1% 23,039$         1% Feb 1,962,886        2,070,691         ‐                         Mar 1,536,397        1,513,515         ‐                         Apr 1,509,953        1,494,099         ‐                         May 1,732,058        1,756,571         ‐                         Jun 1,552,807        1,567,149         ‐                         Jul 1,647,860        1,593,776         ‐                         Aug 1,833,347        1,743,115         ‐                         Sep 1,741,262        1,661,365         ‐                         Oct 1,790,411        1,744,668         ‐                         Nov 1,802,768        1,773,533         ‐                         Dec 1,686,069        1,693,513         ‐                         YTD Total 1,620,555$     1,584,006$     1,607,045$     (13,510)$         ‐1% 23,039$         1% Annual Total 20,416,372$  20,196,000$   2014 vs. Budget2014 vs. 2013 Month Year to Date through January Local Retail Sales  Tax  Revenues Page 2 of 36 Monthly Financial Report January 2014      The following table breaks out the City’s base sales tax (excluding Criminal Justice and Annexation Credit) by major business  sectors:  Sales Tax by Sector 2013 2014 Bgt YTD Act Change 2014/2013 2014 Act vs Bgt New Construction 250,801$        227,552$       205,115$       (45,686)$       ‐18%$        (22,436)‐10% Auto Sales 283,093           294,426          324,113         41,020         14%            29,686 10% General Retail 538,390           538,683          547,714         9,324           2%              9,032 2% Manufacturing 94,295             59,734            36,724           (57,571)         ‐61%          (23,010)‐39% Wholesale 90,636             89,109            93,260           2,625           3%              4,151 5% Service 321,401           339,738          353,673         32,272         10%            13,935 4% Other 41,939             34,764            46,445           4,506           11%            11,681 34% YTD Total 1,620,555$     1,584,006$    1,607,045$    (13,510)$      ‐1%23,039$          1% Note: Excludes Annexation Credit and Criminal Justice Sales Tax revenue.        Utility tax   January utility tax revenues are $1.4  million, which is $95k or 7% higher than  the same month last year and is also  ahead of the budget by $59k or 4%.  The  year‐to‐date collection is 9% of the total  budget                          The table below breaks out Utility Tax by source.      Utility Tax  by Type 2013 2014 Bgt YTD Act Change 2014/2013  2014 Act  vs  Bgt  Electrical 493,666$         517,911$         564,525$         70,860$          14%$           46,615 9% Natural Gas 200,623            225,031            274,946            74,323             37%              49,915 22% Cell 125,795            127,433            20,557               (105,239)         ‐84%         (106,876)‐84% Phone 23,518               24,427               37,115               13,597             58%              12,687 52% Cable 125,429            129,457            130,277            4,848                4%                      819 1% Transfer Station 26,817               20,235               24,516               (2 ,301)               ‐9%                 4,282 21% City Utilities 282,011            269,669            321,183            39,171             14%              51,513 19% YTD  Total 1,277,860$     1,314,163$     1,373,119$     95,259$          7%58,956$           4% Annual  Total 15,782,047$  15,859,850$   YTD  as % of 8%8%      2013 2014 2014 Actual Budget Actual $ % $ % Jan 1,277,860$     1,314,163$      1,373,119$     95,259$      7% 58,956$      4% Feb 1,462,236        1,498,568          Mar 1,193,129        1,192,827          Apr 1,545,257        1,561,061          May 1,338,923        1,348,198          Jun 1,189,847        1,185,884          Jul 1,259,713        1,259,511          Aug 1,280,207        1,257,840          Sep 1,433,293        1,436,350          Oct 1,072,773        1,075,642          Nov 1,244,671        1,259,236          Dec 1,484,137        1,470,569          YTD  Total 1,277,860$     1,314,163$      1,373,119$     95,259$      7% 58,956$      4% Annual Total 15,782,047$  15,859,850$    2014 vs. Budget2014 vs. 2013 Year to Date through January Utility Tax  Revenues Month Page 3 of 36 Monthly Financial Report January 2014      Other Taxes     Real Estate Excise Tax  The City collected $162k in Real Estate  Excise Tax revenues (REET) for January.   This is $28k or 21% above the same  month last year and is also $57k or 55%  more than the current month’s budget.   The year‐to‐date collection is 6% of the  total budget.                    Gambling Tax  January’s Gambling Tax collections  totalled $132k, which is $1.7k or 1%  below the same month last year and  is also $30k or 19% below the current  month’s budget.  The year‐to‐date  collection is 8% of the total budget.   Pull tabs overall had a 3% increase,  bingo decreased by 33%, and card‐ rooms are seeing 6% lower in  activities when compared to the prior  year.                  Franchise Fees  Franchise Fees are due quarterly in  January, April, July, and October.  Due  to the timing of when the payment  was received, the City recorded  January’s payment in February in the  amount of $323k or 26% of the  budget.  This is $8.9k or 3% higher  than the prior year and is also $21k  or 7% above the projected  year‐to‐date budget.  2013 2014 2014 ActualBudgetActual $%$% Jan 134,099$      104,923$      162,143$      28,044$         21% 57,220$         55% Feb 262,229         183,879          Mar 228,077         159,931          Apr 197,659         138,601          May 285,948         200,510          Jun 347,890         243,946          Jul 263,807         184,985          Aug 294,056         206,196          Sep 254,318         178,331          Oct 272,776         191,274          Nov 342,535         240,190          Dec 1,248,272     867,233          YTD  Total 134,099$      94,433$         162,143$      28,044$         21% 57,220$         72% Annual Total 4,131,665$  2,900,000$   Real Estate Excise  Tax Revenues Year  to Date through January Month 2014 vs. Budget2014 vs. 2013 2013 2014 2014 Actual Budget Actual $ % $ % Jan 133,504$      161,874$      131,776$      (1,728)$         ‐1% (30,098)$      ‐19% Feb 73,730            89,398             ‐                      Mar 111,294         134,944          ‐                      Apr 159,655         193,583          ‐                      May 97,660            118,413         ‐                      Jun 60,074            72,840            ‐                      Jul 89,157            108,103         ‐                      Aug 99,930            121,165         ‐                      Sep 116,204         140,897         ‐                      Oct 112,141         135,971         ‐                      Nov 114,909         139,328         ‐                      Dec 151,327         183,485         ‐                      YTD  Total 133,504$      161,874$      131,776$      (1,728)$        ‐1% (30,098)$     ‐19% Annual Total 1,319,585$  1,600,000$   Year to Date through January 2014 vs. 2013 2014 vs. Budget Gambling Tax Revenue Month 2013 2014 2014 Actual Budget Actual $ % $ % Jan 314,269$      301,646$       ‐$                         Feb 200                    192                     ‐                      Mar 892                    857                    ‐                      Apr 311,986         299,455         ‐                      Jul 315,694         303,014         ‐                      Oct 321,202         308,300         ‐                      Dec 48,484            46,536            ‐                      YTD  Total 314,269$      301,646$      ‐$                        ‐$                     0%‐$                     0% Annual Total 1,312,727$  1,260,000$   Month 2014 vs. 2013 2014 vs. Budget Franchise Fees  Revenue Year to Date through January Page 4 of 36 Monthly Financial Report January 2014      Admission Tax   Admission Tax returns are due  quarterly in January, April, July, and  October of each year.  January 2014  collections represent activities  conducted during the 4th quarter of  2013.  The year‐to‐date collection of  $80k is $2.2k or 3% less than the prior  year but is $2.7k or 3% more than the  budget.          Licenses and Permits    Building Permits and Development Service  Fees  Building Permits and Development Service  Fee revenues totalled $433k in January.   The year‐to‐date development fees  revenue is $105k or 32% more than the  year before and is also $129k or 43% higher  than budget.  The higher than expected  fees are due to collecting more in general  building permits, electrical permits, and  plan check fees.                      Business Licenses  Business Licenses totalled $103k for January,  which is $7.6k or 8% above the same month  last year and is also $2.1k or 2% above the  current month’s budget.  The year‐to‐date  Business Licenses revenue is 19% of the total  budget.       2013 2014 2014 Actual Budget Actual $ % $ % Jan 327,584$      303,505$      432,890$      105,306$   32% 129,385$   43% Feb 230,039         213,942          Mar 305,085         281,349          Apr 367,165         339,410          May 386,735         357,180          Jun 293,386         272,583          Jul 314,991         292,772          Aug 340,270         315,861          Sep 254,799         235,649          Oct 440,169         409,078          Nov 393,258         364,630          Dec 348,144         319,740          YTD  Total 327,584$      303,505$      432,890$      105,306$   32% 129,385$   43% Annual Total 4,001,625$  3,705,701$   Building Permits and Development Service Fees Year to Date through January 2014 vs. Budget2014 vs. 2013 Month 2013 2014 2014 Actual Budget Actual $ % $ % Jan 95,381$         100,929$  103,064$  7,683$      8% 2,135$      2% Feb 40,658            43,023         ‐                  Mar 12,441            13,165        ‐                  Apr 102,648         108,618     ‐                  May 33,354            35,295        ‐                  Jun 5,701               6,032           ‐                  Jul 52,586            55,644        ‐                  Aug 29,210            30,909        ‐                  Sep 4,236               4,482           ‐                  Oct 109,998         116,396     ‐                  Nov 13,342            14,118        ‐                  Dec 4,211               4,456           ‐                  YTD  Total 95,381$         100,929$  103,064$  7,683$      8% 2,135$      2% Annual Total 503,766$      533,067$   2014 vs. 2013 Ye ar to Date through January 2014 vs. Budget Business Licenses Month 2013 2014 2014 Actual Budget Actual $ % $ % Jan 82,440$         77,589$         80,243$         (2,196)$         ‐3% 2,655$         3% Apr 70,311            66,173             ‐                      Jul 87,473            82,326            ‐                      Aug 76                       72                       ‐                      Oct 85,616            80,578            ‐                      Nov 1,192               1,122               ‐                      Dec 149                    140                    ‐                      YTD  Total 82,440$         77,589$         80,243$         (2,196)$        ‐3% 2,655$         3% Annual Total 327,258$      308,000$       Month 2014 vs. 2013 2014 vs. Budget Admission Tax Revenue Year to Date through January Page 5 of 36 Monthly Financial Report January 2014      Intergovernmental  These revenue sources  include federal (direct and  indirect) grants, state  grants, state shared  revenues, local grants, and  entitlements.  State shared  revenues and Fire Districts’  25 and 40 contracts  compose 52% of the total  revenues in this category.   The year‐to‐date total Intergovernmental revenue is $846k or 7% of the budget.       State Shared Revenues  State Shared Revenue collections  totalled $441k since the start of  the year.  Compared to the prior  year, State Shared Revenues are  above by $90k or 26%.  Compared  to the projected budget, the City is  collecting $38k or 9% more.  The  higher than expected collection is  due to collecting more than  anticipated Criminal Justice Sales  Tax and the low budget of  Criminal Justice’s High Crime.      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 56% of the total revenue in this category.  The year‐to‐date total charges for services are $669k or 10% of the  budget.  The following sections provide detail information for Public Safety, Recreation, and Interfund Services.      Public Safety Services  Public Safety Services totalled $118k since the  start of the year.  These services include  private security, adult probation services,  monitoring of prisoners, and  intergovernmental public safety services (non‐ grants).  Compared to the prior year, the City is  collecting $85k or 264% more.  Compared to  the year‐to‐date budget, the City is $81k or  220% more.  The reason for the large  favourable variance with the prior year and  budget is due to the timing of when Valley  Narcotics Enforcement Team (VNET)  contributions are receipted.     2013 2014 2014 Actual Budget Actual $ % $ % Crim Just Sales  Tax 166,533$          159,272$      175,648$        9,115$         5% 16,376$      10% Judicial Contribution ‐                          ‐                     ‐                       ‐                  N/A ‐                  N/A Crim Just ‐ High Crime 51,491                ‐                     63,559              12,068         23% 63,559         100% Crim Just ‐ Pop 5,399                   ‐                     5,947                 547                 10% 5,947            100% Crim Just ‐ Spec Prog 20,228                21,589            22,008              1,780            9% 420                 2% State  DUI 4,258                   4,478               4,433                 176                 4% (44)                   ‐1% Liquor Profits ‐                         ‐                     ‐                       ‐                  N/A ‐                  N/A Liquor Excise  Tax ‐                         118,266         63,322              63,322         100% (54,945)         ‐46% Fuel Tax 103,296             100,232         106,529           3,233            3% 6,297            6% YTD  Total 351,205$          403,837$      441,447$        90,241$      26% 37,609$      9% Annual  Total 4,701,889$     4,515,500$   Year  to Date through January State  Shared Revenues 2014 vs. 2013 Revenue 2014 vs. Budget 2013 2014 2014 Actual Budget Actual $ % $ % Jan 32,322$         36,784$          117,639$      85,317$     264% 80,855$      220% Feb 117,056         133,216           ‐                      Mar 37,079            42,198              ‐                      Apr 64,009            72,845             ‐                      May 47,985            54,610             ‐                      Jun 36,945            42,045             ‐                      Jul 69,340            78,913             ‐                      Aug 42,753            48,655             ‐                      Sep 48,986            55,748             ‐                      Oct 81,116            92,314             ‐                      Nov 49,703            56,565             ‐                      Dec 53,287            60,643             ‐                      YTD  Total 32,322$         36,784$          117,639$      85,317$     264% 80,855$      220% Annual  Total 680,581$      774,535$        Month 2014 vs . 2013 Year to Date through January Public Safety Services 2014 vs. Budget Intergovernmental 2013 2014 Bgt YTD Act Change 2014/2013 2014 Act  vs  Bgt  Fire  District #25 ‐$                           ‐$                           ‐$                           ‐$                         N/A  $                          ‐ N/A Fire  District #40 ‐                              ‐                              ‐                              ‐                            N/A ‐                            N/A State  Shared Revenue 351,205            403,837            441,447            90,241             26% 37,609             9% Federal Grants 89,076               357,891            357,891            268,815          302%‐                            0% State  Grants ‐                              0                             ‐                              ‐                            N/A ‐                            0% Other Grants/Intgovt 11,079               46,771               46,771               35,692             322%‐                            0% ARRA Grants 114,171            0                              ‐                              (114,171)        0%‐                            0% Total  Rev YTD 565,532$         808,500$         846,109$         280,577$       50%37,609$           5% Total  Rev Annual 11,682,043$  11,525,770$   YTD  % 5%7%7% Note:  Includes CJ Sales  Tax and FD25  & FD40  contracts Page 6 of 36 Monthly Financial Report January 2014      Recreation  Recreation revenues totalled $70k for the  current month.  Compared to the same month  the prior year, the City collected $9k or 15%  more.  Compared to the projected monthly  budget, the City collected $8k or 12% more.                        Interfund Services  The year‐to‐date collections for Interfund  Services revenues are $302k.  Compared to the  prior year, the revenues are over by $36k or  14%.  Compared to the projected budget, the  revenues are above by $42k or 16%.  The  majority of these revenues are related to  indirect cost allocations, which are internal  administrative costs.  The remaining costs  consist of Development Services division’s  inspection fees, Parks Planning and Natural  Resources division’s capital investment  program reimbursements, Transportation  division’s capital investment program  reimbursements, and Maintenance division’s  street maintenance reimbursements.      Fines and Penalties  These revenue sources contain civil  (penalties, infractions, and parking), criminal  (traffic, non‐traffic, and costs), and non‐ court fines, forfeitures, and penalties.  The  table on the next page breaks down these  fines by type.  The year‐to‐date total fines  and penalties is $137k.  This is $16k or 11%  lower than a year ago and is also $45k or  25% below the budget.                2013 2014 2014 Actual Budget Actual $ % $ % Jan 60,546$         61,813$         69,522$         8,976$         15% 7,708$         12% Feb 51,160            52,231             ‐                      Mar 79,491            81,155            ‐                      Apr 170,541         174,110         ‐                      May 95,710            97,713            ‐                      Jun 150,284         153,430         ‐                      Jul 345,126         352,350         ‐                      Aug 205,821         210,129         ‐                      Sep 123,550         126,136         ‐                      Oct 83,685            85,437            ‐                      Nov 65,656            67,030            ‐                      Dec 63,010            64,329            ‐                      YTD  Total 60,546$         61,813$         69,522$         8,976$         15% 7,708$         12% Annual Total 1,494,580$  1,525,863$   Recreation Year to Date through January 2014 vs. Budget2014 vs. 2013 Month 2013 2014 2014 Actual Budget Actual $ % $ % Jan 265,873$      260,084$      301,808$      35,935$      14% 41,725$      16% Feb 292,362         260,084          ‐                      Mar 317,998         260,084         ‐                      Apr 288,610         260,084         ‐                      May 299,652         260,084         ‐                      Jun 287,569         260,084         ‐                      Jul 282,466         260,084         ‐                      Aug 352,945         260,084         ‐                      Sep 274,525         260,084         ‐                      Oct 352,421         260,084         ‐                      Nov 286,300         260,084         ‐                      Dec 164,190         260,084         ‐                      YTD  Total 265,873$      260,084$      301,808$      35,935$      14% 41,725$      16% Annual  Total 3,464,913$  3,121,003$   2014 vs. Budget Month Interfund Services Year to Date through January 2014 vs. 2013 2013 2014 2014 Actual Budget Actual $ % $ % Jan 153,064$      182,211$      136,762$      (16,302)$      ‐11% (45,449)$      ‐25% Feb 247,166         276,291          Mar 275,222         299,857          Apr 318,235         358,653          May 278,783         312,127          Jun 269,334         298,626          Jul 236,571         264,585          Aug 171,565         185,555          Sep 154,604         164,171          Oct 191,919         209,869          Nov 189,412         205,702          Dec 280,787         300,853          YTD  Total 153,064$      182,211$      136,762$      (16,302)$      ‐11% (45,449)$      ‐25% Annual Total 2,766,663$  3,058,500$   Month 2014 vs. Budget2014 vs. 2013 Year to Date through January Fines  and Penalties by Month Page 7 of 36 Monthly Financial Report January 2014      Year  to Date through January 2013 2014 2014 Actual Budget Actual $ % $ % Civil Penalties ‐$                        ‐$                        578$                 578$              100% 578$              100% Civil Infraction Penalties ‐                     ‐                     39,121            39,121         100% 39,121         100% Civil Parking Infraction Penalties ‐                     ‐                     15,701            15,701         100% 15,701         100% Photo Enforcement Program 150,459         180,050         61,721            (88,738)        ‐59% (118,329)     ‐66% Criminal Traffic  Misdemeanor  Fines ‐                     ‐                     7,422               7,422            100% 7,422            100% Criminal Non‐Traffic  Fines ‐                     ‐                     3,049               3,049            100% 3,049            100% Criminal Costs ‐                     ‐                     8,006               8,006            100% 8,006            100% Non‐Court Fines, Forfeitures  and Penalties 2,605               2,162               1,165               (1,441)            ‐55% (997)                ‐46% YTD  Total 153,064$      182,211$      136,762$      (16,302)$     ‐11% (45,449)$      ‐25% Annual Total 2,766,663$  3,058,500$   2014 vs. 2013 Revenue 2014 vs. Budget Fines  and Penalties by Type       Included in the Fines and Penalties revenue budget is $2  million 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 $62k.  The budget shortfall is due to temporary  shutting down cameras in construction areas and lower  activity (driver behaviour changes).    The associated costs includes the equipment provided  by American Traffic Solutions, Inc. (ATS), dedicated 2  FTEs 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 90% pro tem budget and interpreter costs  amounts to $362k for personnel costs.  The total costs  for the program equates to $842k which is represented in the table.      Miscellaneous  This revenue source reflects the collection of  interest and other earnings, rents, leases, and  concessions, contributions, and donations  from private sources, and other  miscellaneous revenues.  Interest and other  earnings along with rents, leases, and  concessions constitute 66% of the total  revenue in this category.  The year‐to‐date  total miscellaneous is $244k.  Compared to  last year, the revenues are above by $64k or  36%.  Compared to the projected year‐to‐date  budget, the revenues are over by $63k or  35%.  The table on the following page breaks  out miscellaneous revenues by type.      Favorable Budget Actual Budget Actual (Unfavorable) 1 Jan 180,050$      61,721$         72,528$        30,160$      31,561$            Feb 189,893          ‐                     72,160            ‐                  ‐                        Mar 183,042         ‐                     72,241           ‐                  ‐                        Apr 260,782         ‐                     72,245           ‐                  ‐                        May 216,619         ‐                     72,454           ‐                  ‐                        Jun 193,536         ‐                     67,845           ‐                  ‐                        Jul 181,664         ‐                     67,697           ‐                  ‐                        Aug 96,848            ‐                     67,634           ‐                  ‐                        Sep 70,216            ‐                     67,135           ‐                  ‐                        Oct 120,576         ‐                     61,374           ‐                  ‐                        Nov 112,907         ‐                     61,633           ‐                  ‐                        Dec 143,868         ‐                     87,018           ‐                  ‐                        YTD  Total 180,050$      61,721$         72,528$        30,160$      31,561$            Annual Total 1,950,000$  841,964$      1 Actuals  of Revenues  and Expenses Expenses Photo Enforcement Program Year to Date through January Month Revenues 2013 2014 2014 Actual Budget Actual $ % $ % Jan 179,743$      180,621$      243,963$      64,220$      36% 63,342$      35% Feb 76,397            58,130             Mar 147,909         168,170          Apr 92,872            95,841             May 118,719         188,682          Jun 123,441         138,888          Jul 128,246         128,392          Aug 122,652         113,119          Sep 92,799            90,187             Oct 82,288            78,167             Nov 63,945            78,962             Dec 399,005         660,298          YTD  Total 179,743$      180,621$      243,963$      64,220$      36% 63,342$      35% Annual Total 1,628,017$  1,979,457$   Year to Date through January Month 2014 vs. Budget2014 vs. 2013 Miscellaneous Revenues  by Month Page 8 of 36 Monthly Financial Report January 2014      2013 2014 2014 Actual Budget Actual $ % $ % Interests and Other Earnings 2,727$            4,798$            9,492$            6,765$         248% 4,694$         98% Rents, Leases, and Concessions 149,192         157,506         151,689         2,497            2% (5,817)            ‐4% Contributions/Donations  from  Private Sources 200                    206                    5,625               5,425            2713% 5,419            2626% Other 27,624            18,111            77,157            49,533         179% 59,046         326% Seizure Funds ‐ Federal/State/Local 1 ‐                    ‐                   ‐                   ‐                N/A ‐                  N/A YTD  Total 179,743$      180,621$      243,963$      64,220$      36% 63,342$      35% Annual Total 1,628,017$  1,979,457$   1Seizure  Funds  are categorized in Miscellaneous for 2013 and on. 2014 vs. Budget Miscellaneous Revenues by Type Year  to Date through January Revenue 2014 vs. 2013     Other miscellaneous revenues are higher than the prior year and budget due to higher than expected utility late payment  penalties and miscellaneous reimbursements for Fire.      EXPENSES  Overall the City has expended 8% of its budgeted general governmental expenditures at the end of January.  This is $554k  or 7.4% above year‐to‐date budgeted expenditures.  See below for summary of unfavorable items for general governmental  departments.    City Attorney department is over the year‐to‐date budget by $4.6k or 3.5%.  This is due to an interfund transfer  contribution ($160k) done in the prior year that would skew the year‐to‐date budget.  Overall City Attorney budget will  correct itself later on in the year.    Court Services department is over the year‐to‐date budget by $2.2k or 1.4%.  This is mainly due to overspending on the  year‐to‐date salaries and benefits budget, which should correct itself later on in the year.  We will monitor these items to  determine if a budget adjustment is needed.    Administrative Services department is over the year‐to‐date by $9k or 4.2%.  This is mainly due to the timing of payments  related to Springbrook merchant account fees compared to the prior year.  We will monitor this item to determine if a  budget adjustment is needed.    Police department is over the year‐to‐date by $219k or 10.5%.  This is due to overspending on salaries and benefits ($126k)  and intergovernmental ($146k) and under spending on supplies/services ($73k).  We will monitor these items to determine  if a budget adjustment is needed.    Fire and Emergency Services department is over the year‐to‐date by $528k or 26%.  This is due to processing the annual Fire  holiday buy‐back a month earlier than in previous years.  Fire salaries budget will correct itself after February.       Page 9 of 36 Monthly Financial Report January 2014      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 fund are the capital revenues and expenditures.      Airport Golf Course Solid Waste  Utility Water Utility Wastewater  Utility Surface  Water  Utility Metro REVENUES: Licenses  and permits ‐                 ‐             ‐                 ‐               6,660           5,400          ‐               Grants  / intergovernmental 59,293            ‐             ‐                 ‐               ‐               359,247      ‐               Charges  for services 11,057            64,073       1,691,163       1,237,068    807,371       945,177      1,338,176    Interdepartmental services ‐                 ‐             ‐                 ‐               ‐               ‐              ‐               Fines  and penalties 1,699              ‐             ‐                 ‐               2                   ‐              ‐               Rents, leases, and misc fees 220,173          14,814       ‐                 11,459         ‐               ‐              ‐               Interest and other misc 477                 148            496                 17,002         119,627       67,212        578              TOTAL REVENUES 292,699          79,035       1,691,659       1,265,529    933,660       1,377,036   1,338,754    EXPENSES: Utility billing ‐                 ‐             10,169            8,227           7,363           11,918        ‐               Utility systems ‐                 ‐             595,808          606,202       227,806       209,331      ‐               Utility maintenance ‐                 ‐             19,230            297,483       97,295         175,135      1,217,937    Transportation 111,098          ‐             ‐                 ‐               ‐               ‐              ‐               Golf ‐                 121,133     ‐                 ‐               ‐               ‐              ‐               TOTAL EXPENSES 111,098          121,133     625,207          911,912       332,464       396,384      1,217,937    AMOUNT AVAILABLE FOR DEBT SERVICE 181,601          (42,098)      1,066,452       353,617       601,196       980,652      120,817       DEBT SERVICE: Principal ‐                  ‐             ‐                 ‐               ‐               ‐              ‐               Interest ‐                 ‐             ‐                 ‐               ‐               ‐              ‐               TOTAL DEBT SERVICE ‐                 ‐             ‐                 ‐               ‐               ‐              ‐               CAPITAL PROJECTS (2,502)            3,654         ‐                 8,434           60,600         242,370      ‐               TRANSFERS IN/(OUT)‐                 ‐             ‐                 ‐               ‐               ‐              ‐               CHANGE IN FUND BALANCE 184,103          (45,752)      1,066,452       345,183       540,596       738,282      120,817       BEGINNING FUND BALANCE, Jan  1 1,669,564       319,161     1,344,883       12,350,952  5,528,366    7,510,285   2,603,562    ENDING FUND BALANCE, Jan 31 1,853,667       273,409     2,411,335       12,696,135  6,068,962    8,248,567   2,724,379        Page 10 of 36 Monthly Financial Report January 2014      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 ‐                 12,859         ‐             ‐                      ‐            ‐              ‐             Grants  / intergovernmental ‐                 ‐              ‐             ‐                      ‐            ‐              ‐             Charges  for services Equipment rental  m&o 230,811          251,390       ‐             ‐                      ‐            ‐              ‐             Print and mail ‐                 9,372           ‐             33,640               ‐            ‐              ‐             Communications ‐                 1,545           ‐             49,307               ‐            ‐              ‐             Facilities ‐                 ‐              354,636     ‐                      ‐            ‐              ‐             Data  cards  and cell  phones ‐                 11,709         ‐             ‐                      ‐            ‐              ‐             IT service co ntracts ‐                 36,522          ‐             ‐                      ‐            ‐              ‐             Interest and other misc 894                 497              287            84                      1,685        1,439          1,600          Internal service fund misc: Vehicle  / equipment capital  recovery 126,795          11,240         ‐             ‐                      ‐            ‐              ‐             Insurance premiums ‐                 ‐              ‐             ‐                     135,923    ‐              ‐             Worker's  comp/unemployment ‐                 ‐              ‐             ‐                     126,738    ‐              ‐             Benefit premiums ‐                 ‐              ‐             ‐                      ‐            942,678      142,285      Other misc ‐                 2                   ‐             ‐                      ‐            23,689        ‐             Interfund Loan ‐                 ‐              ‐             ‐                      ‐            ‐              ‐             Capital  contributions ‐                 ‐              ‐             ‐                      ‐            ‐              ‐             Disposal  of capital  assets ‐                 ‐              ‐             ‐                      ‐            ‐              ‐             Insurance recoveries ‐                 ‐              ‐             ‐                     32,104      ‐              ‐             TOTAL REVENUES 358,500          335,136       354,923     83,031               296,450    967,806      143,885      EXPENSES: Communications 40,677                Equipment rental 143,890           Facilities 234,499      Healthcare 1,348,226    Information technology 341,738        Print and mail 12,409                Retiree healthcare 81,274        Risk management Risk ma nagement 868,337     Unemployment 17,009       Worker's  compensation 153,396     TOTAL EXPENSES 143,890          341,738       234,499     53,086               1,038,742 1,348,226   81,274        AMOUNT AVAILABLE FOR CAPITAL 214,610          (6,602)         120,424     29,945               (742,292)   (380,420)     62,611        CAPITAL PROJECTS 90,793            9,316           7,629         ‐                      ‐            ‐              ‐             TRANSFERS IN ‐                 ‐              ‐             ‐                      ‐            ‐              ‐             TRANSFERS (OUT)‐                 ‐              ‐             ‐                      ‐            ‐              ‐             CHANGE  IN FUND BALANCE 123,817          (15,918)       112,795     29,945               (742,292)   (380,420)     62,611        BEGINNING FUND BALANCE, Jan  1 3,935,088       2,216,612    1,167,714  347,771             7,630,077 6,934,304   7,207,703   ENDING FUND BALANCE, Jan 31 4,058,905       2,200,694    1,280,509  377,716             6,887,785 6,553,884   7,270,314      Page 11 of 36 Monthly Financial Report January 2014      FUND BALANCE  Page 13 shows the ending fund balance as of January 2014.  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 January, the City has $15.1 million reported in the combined general governmental fund balance of the  current year’s operating budget, which is approximately 14% of budgeted operating expenditures.  This is a decrease of  $2.3 million from the year’s beginning balance.  January’s ending fund balance is over the anticipated General  Governmental Fund Balance of $9 million by $6.1 million or 67.5%.  Although the ending fund balance is above projections,  it is consistent with the prior years’ trends since the City will receipt the first half of 2014 property taxes in April/May and  second half in October/November.       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 hnguyen@rentonwa.gov or JDThomas@Rentonwa.gov.  Page 12 of 36 Monthly Financial Report January 2014      City  of Renton All Funds ‐ Revenue, Expenditures and Fund  Balances Cash  Basis through January  31, 2014 Funds Balance  01/01/2014 Budgeted  Revenue Revenue  01/31/14 Total Funds  Available Budgeted  Expenditure Expenditure  01/31/14 Ending   Balance GENERAL GOVERNMENT FUNDS:17,454,261 106,735,133 5,710,991     23,165,252   105,072,444 8,047,088     15,118,164  000 General 12,515,053 77,980,004   3,932,396     16,447,449   76,066,698   6,681,492     9,765,957    001 Community Services 2,124,598   11,288,725   790,663        2,915,261     11,224,073   682,365        2,232,897    003 Street 1,667,393   8,532,875     498,684        2,166,077     8,820,818     589,207        1,576,869    004 Community Dev Block Grant (229,834)     296,985        308,757        78,923          296,985        17,801          61,122         005 Museum 52,979        211,281        12                 52,991          218,308        16,819          36,171         009 Farmers  Market 98,826        59,400          22                 98,848          79,699          4,734            94,114         011 Fire  Health & Wellness 55,094        25,000          2,037            57,131          25,000          2,671            54,460         031 Park  Memorial 478             ‐                    ‐                    478               ‐                    478               (0)                 201 Ltd  GO Bonds  Gen Govt Debt 833,717      1,749,705     185               833,902        1,749,705      ‐                    833,902       215 Gen Govt Misc Debt Service 335,957      6,591,158     178,235        514,192        6,591,158     51,520          462,672       SPECIAL REVENUE FUNDS: 102 Arterial  Street 192,689      633,000        50,174          242,863        640,000        ‐                    242,863       108 Leased  City Properties 549,887      813,071        20,425          570,312        768,355        10,497          559,815       110 Hotel  Motel 185,606      265,000        16,444          202,050        265,000        1,671            200,379       125 1% For Art 97,771        15,000          22                 97,793          50,000          ‐                    97,793         127 Cable  Communication 284,632      85,674          63                 284,695        85,674          137               284,558       135 Springbrook Wetlands  Bank 667,613      ‐                    148               667,761        ‐                    ‐                    667,761       CAPITAL PROJECT FUNDS (CIP): 303 Community Dev Mitigation 934,618      60,000          7,107            941,725        ‐                    ‐                    941,725       304 Fire Mitigation 646,165      50,000          8,291            654,456        ‐                    ‐                    654,456       305 Transportation  Mitigation 486,185      40,000          13,028          499,213        105,000        ‐                    499,213       316 Municipal Facilities CIP 5,083,524   1,380,000     158,645        5,242,169     1,380,000     615,593        4,626,576    317 Transportation  CIP 2,687,303   6,345,230     444,029        3,131,332     6,344,820     71,545          3,059,787    318 So Lake  WA Infrastructure  Proj 9,012          ‐                    2                   9,014            ‐                    ‐                    9,014           326 Housing Opportunity 84,599        ‐                    19                 84,618          ‐                    ‐                    84,618         336 New Library Development 19,571,748 ‐                    4,397            19,576,145   ‐                    772               19,575,373  ENTERPRISE FUNDS: 402 Airport 191,466      1,431,610     232,995        424,461        1,460,825     102,429        322,032       403 Solid Waste Utility 1,344,883   16,419,820   1,691,659     3,036,542     16,503,624   625,207        2,411,335    404 Golf Course 33,445        2,487,449     78,972          112,417        2,511,090     125,296        (12,879)        422 Airport Capital 1,478,098   1,757,517     59,703          1,537,801     1,754,739     6,166            1,531,635    424 Golf Course  Capital 285,716      50,000          4,226            289,942        50,000          3,654            286,288       INTERNAL SERVICE FUNDS: 501 Equipment R epair/Replacement 3,935,088   4,347,461     358,501        4,293,589     3,604,564     234,682        4,058,907    502 Insurance 7,630,077   4,344,062     296,449        7,926,526     3,185,695     1,038,742     6,887,784    503 Information Services 2,216,612   4,010,222     335,135        2,551,747     3,985,711     351,055        2,200,692    504 Facilities 1,167,714   4,092,976     354,923        1,522,637     4,087,028     242,128        1,280,509    505 Communications 347,771      896,374        83,031          430,802        909,987        53,086          377,716       512 Insurance, Healthcare 6,934,304   11,622,068   967,806        7,902,110     12,059,944   1,348,226     6,553,884    522 Insurance, Le off1 Retirees  HC 7,207,703   1,735,684     143,885        7,351,588     1,737,885     81,274          7,270,314    FIDUCIARY FUNDS: 611 Firemen's  Pension 4,790,247   300,000        589               4,790,836     225,475        16,019          4,774,817    Funds Balance  01/01/2014 Budgeted  Revenue Revenue  01/31/14 Total Funds  Available Budgeted  Expenditure Expenditure  01/31/14 Ending   Balance ENTERPRISE FUNDS: COMBINED  UTILITIES 27,993,165 56,834,449   4,914,980     32,908,145   54,106,043   3,170,102     29,738,043  405 Water Utility 8,523,106   13,765,149   1,261,846     9,784,952     10,990,310   561,289        9,223,663    406 Waste Water Utility 2,578,193   7,263,934     814,612        3,392,805     5,358,324     332,171        3,060,634    407 Surface  Water Utility 4,342,360   4,863,612     951,529        5,293,889     6,696,073     379,266        4,914,623    416 King  County Metro 2,603,562   15,202,336   1,338,754     3,942,316     15,202,336   1,217,937     2,724,379    425 Water Utility Construction 3,811,904   4,385,000     3,679            3,815,583     4,385,000     359,057        3,456,526    426 Waste Water Construction 2,950,173   3,300,000     119,049        3,069,222     3,250,000     60,893          3,008,329    427 Surface Water Construction 3,167,925   8,054,418     425,507        3,593,432     8,224,000     259,489        3,333,943    471 Waterworks  Rate Stabilization 15,942        ‐                    4                   15,946          ‐                    ‐                    15,946         Note:  Waterworks  Utility Funds are managed as a  system and are designated by the  dotted lines.  Page 13 of 36 City of Renton General Government Financial Position 2014 Budget Year General Government Summary  Revenues Expenditures  $ Difference over (under)  w/beginning  balance  17,454,261             January 5,710,991              8,047,088              (2,336,097)             15,118,164             February March April May June July August September October November December (3,000,000) (2,000,000) (1,000,000) ‐ 70,000,000  80,000,000  90,000,000  100,000,000  110,000,000  Change in Fund  Balance Rev/Exp Revenues Expenditures Change in Fund Balance (9,000,000) (8,000,000) (7,000,000) (6,000,000) (5,000,000) (4,000,000) ‐ 10,000,000  20,000,000  30,000,000  40,000,000  50,000,000  60,000,000  Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Page 14 of 36 City of Renton Monthly Revenue Analysis ‐ 2014 Budget Year General  Government Budget YTD Actual Annual %  over (under) Jan 5,766,289        5,710,991         ‐0.96% Feb 11,807,809       Mar 17,424,607       Apr 33,925,057       May 48,349,945       Jun 53,326,415       Jul 59,768,836       Aug 64,942,242       Sep 70,430,525       Oct 86,056,870       Nov 99,487,815       Dec 106,735,133     Percent of budget 5.35% YTD Annual %  $‐ $10  $20  $30  $40  $50  $60  $70  $80  $90  $100  $110  Millions Total Revenue General Government Budget Actual Last Year $39 Millions Property Tax Property Tax Budget Actual over (under) Jan 114,344           (101,807)           ‐189.04% Feb 265,395            Mar 1,157,646         Apr 11,357,291       May 18,150,509       Jun 18,239,862       Jul 18,477,511       Aug 18,504,338       Sep 18,994,621       Oct 28,349,026       Nov 34,820,211       Dec 35,240,495       Percent of budget ‐0.29% $(3) $‐ $3  $6  $9  $12  $15  $18  $21  $24  $27  $30  $33  $36  $39  Budget Actual Last Year Page 15 of 36 City of Renton Monthly Revenue Analysis ‐ 2014 Budget Year Sales Tax Budget YTD Actual Annual %  over (under) Jan 1,761,360        1,796,358        1.99% Feb 4,046,021         Mar 5,727,981         Apr 7,387,143         May 9,333,708         Jun 11,070,969       Jul 12,845,654       Aug 14,790,983       Sep 16,643,285       Oct 18,584,144       Nov 20,553,869       Dec 22,432,262       Percent of budget 8.01% Note:  Excludes CJ Sales Tax and Natural Gas Use Tax. YTD Annual %  $‐ $3  $6  $9  $12  $15  $18  $21  $24  Millions Sales Tax Budget Actual Last Year $16 Millions Utility Tax Utility Tax Budget Actual over (under) Jan 1,314,163        1,373,119        4.49% Feb 2,812,731         Mar 4,005,559         Apr 5,566,619         May 6,914,817         Jun 8,100,701         Jul 9,360,212         Aug 10,618,052       Sep 12,054,402       Oct 13,130,044       Nov 14,389,281       Dec 15,859,850       Percent of budget 8.66% Note:  Includes Natural Gas Use Tax. $‐ $2  $4  $6  $8  $10  $12  $14  $16  Budget Actual Last Year Page 16 of 36 City of Renton Monthly Revenue Analysis ‐ 2014 Budget Year Licenses &  Permits Budget YTD Actual Annual %  over (under) Jan 317,258           404,067           27.36% Feb 532,125            Mar 721,978            Apr 1,057,455         May 1,322,182         Jun 1,537,319         Jul 1,821,713         Aug 2,089,562         Sep 2,255,810         Oct 2,683,251         Nov 2,956,199         Dec 3,129,504         Percent of budget 12.91% Note:  Franchise Fees YTD Annual % Millions Intergovernmental $‐ $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50  Millions Licenses & Permits Budget Actual Last Year Intergovt'l Budget Actual over (under) Jan 808,499           846,109           4.65% Feb 1,581,067         Mar 1,991,550         Apr 2,933,835         May 5,425,923         Jun 5,871,694         Jul 6,699,243         Aug 7,154,741         Sep 7,619,591         Oct 8,662,849         Nov 10,991,607       Dec 11,525,770       Percent of budget 7.34% Note:  Includes CJ Sales Tax and FD25 & FD40 contracts $‐ $1  $2  $3  $4  $5  $6  $7  $8  $9  $10  $11  $12  $13  Millions Budget Actual Last Year Page 17 of 36 City of Renton Monthly Revenue Analysis ‐ 2014 Budget Year Charges for  Services Budget YTD Actual Annual %  over (under) Jan 472,554           669,010           41.57% Feb 1,014,284         Mar 1,533,730         Apr 2,186,446         May 2,764,156         Jun 3,327,941         Jul 4,129,243         Aug 4,755,721         Sep 5,298,050         Oct 5,868,205         Nov 6,382,725         Dec 6,946,295         Percent of budget 9.63% Note: Excludes FD25 & FD40 contracts Fines & YTD Annual %  $‐ $1  $2  $3  $4  $5  $6  $7  $8  Millions Charges for Services Budget Actual Last Year Millions Fines & Forfeits Forfeits Budget Actual over (under) Jan 182,211           136,762            ‐24.94% Feb 458,502            Mar 758,359            Apr 1,117,012         May 1,429,139         Jun 1,727,765         Jul 1,992,350         Aug 2,177,905         Sep 2,342,076         Oct 2,551,945         Nov 2,757,647         Dec 3,058,500         Percent of budget 4.47% $‐ $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50  Budget Actual Last Year Page 18 of 36 City of Renton Monthly Revenue Analysis ‐ 2014 Budget Year Other Taxes Budget YTD Actual Annual %  over (under) Jan 615,280           343,410            ‐44.19% Feb 858,933            Mar 1,120,884         Apr 1,816,494         May 2,318,066         Jun 2,619,831         Jul 3,484,186         Aug 3,779,097         Sep 4,060,659         Oct 4,987,208         Nov 5,317,117         Dec 6,563,000         Percent of budget 5.23% YTD Annual % Millions Miscellaneous $‐ $1  $2  $3  $4  $5  $6  $7  $8  Millions Other Taxes Budget Actual Last Year Misc Budget Actual over (under) Jan 180,621           243,963           35.07% Feb 238,751            Mar 406,921            Apr 502,763            May 691,444            Jun 830,333            Jul 958,724            Aug 1,071,843         Sep 1,162,030         Oct 1,240,197         Nov 1,319,159         Dec 1,979,457         Percent of budget 12.32% $‐ $0.50  $1.00  $1.50  $2.00  $2.50 Budget Actual Last Year Page 19 of 36 City of Renton Monthly Revenue Analysis ‐ 2014 Budget Year Other  Financing Budget YTD Actual Annual %  over (under) Jan ‐                          ‐                         N/A Feb ‐                          Mar ‐                          Apr ‐                          May ‐                          Jun ‐                          Jul ‐                          Aug ‐                          Sep ‐                          Oct ‐                          Nov ‐                          Dec ‐                          Percent of budget N/A $‐ $0.05  $0.10  $0.15  $0.20  $0.25  $0.30  $0.35  Millions Other Financing Sources Budget Actual Last Year Page 20 of 36 City of Renton Monthly Revenue Analysis ‐ 2014 Budget Year REET Budget YTD Actual Annual %  over (under) Jan 94,134              162,143           72.25% Feb 278,168            Mar 438,277            Apr 577,013            May 777,722            Jun 1,021,902         Jul 1,207,067         Aug 1,413,460         Sep 1,591,955         Oct 1,783,413         Nov 2,023,852         Dec 2,900,000         Percent of budget 5.59% Bldg Permits &  Devlpmt Svc YTD Annual %  $‐ $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50  $4.00  $4.50  Millions Real Estate Excise Tax Budget Actual Last Year Millions Building Permits and Development Service  Fees Budget Actual over (under) Jan 303,505           432,890           42.63% Feb 517,447            Mar 798,796            Apr 1,138,207         May 1,495,387         Jun 1,767,970         Jul 2,060,742         Aug 2,376,603         Sep 2,612,252         Oct 3,021,330         Nov 3,385,961         Dec 3,705,701         Percent of budget 11.68% $‐ $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50  $4.00  Millions Fees Budget Actual Last Year Page 21 of 36 City of Renton Monthly Expenditure Analysis ‐ 2014 Budget Year General  Government Budget YTD Actual Annual %  over (under) Jan 7,493,149        8,047,088        7.39% Feb 17,341,645       Mar 25,772,059       Apr 34,477,520       May 43,323,981       Jun 51,703,014       Jul 60,864,634       Aug 69,612,016       Sep 78,382,277       Oct 86,811,548       Nov 95,433,862       Dec 105,072,444     Percent of budget expended 7.66% YTD Annual %  $‐ $10  $20  $30  $40  $50  $60  $70  $80  $90  $100  $110  Millions Total Expenditures General Government Budget Actual Last Year $300 000 Legislative Legislative Budget Actual over (under) Jan 23,600              23,569               ‐0.13% Feb 48,503               Mar 73,699               Apr 98,693               May 123,150            Jun 147,659            Jul 172,257            Aug 196,241            Sep 220,634            Oct 245,277            Nov 269,840            Dec 295,947            Percent of budget expended 7.96% $‐ $50,000  $100,000  $150,000  $200,000  $250,000  $300,000  Budget Actual Last Year Page 22 of 36 City of Renton Monthly Expenditure Analysis ‐ 2014 Budget Year Executive Budget YTD Actual Annual %  over (under) Jan 79,778              76,257               ‐4.41% Feb 195,660            Mar 314,202            Apr 436,250            May 553,191            Jun 656,617            Jul 770,042            Aug 884,797            Sep 989,853            Oct 1,101,700         Nov 1,212,767         Dec 1,349,262         Percent of budget expended 5.65% YTD Annual %  $‐ $0.30  $0.60  $0.90  $1.20  $1.50  Millions Executive Budget Actual Last Year $2 00 Millions City Attorney City Attorney Budget Actual over (under) Jan 130,608           135,206           3.52% Feb 263,897            Mar 397,056            Apr 538,183            May 667,679            Jun 805,013            Jul 935,343            Aug 1,068,299         Sep 1,207,902         Oct 1,353,064         Nov 1,484,680         Dec 1,700,639         Percent of budget expended 7.95% $‐ $0.40  $0.80  $1.20  $1.60  $2.00 Budget Actual Last Year Page 23 of 36 City of Renton Monthly Expenditure Analysis ‐ 2014 Budget Year Court Services Budget YTD Actual Annual %  over (under) Jan 157,338           159,512           1.38% Feb 317,867            Mar 479,793            Apr 649,498            May 815,721            Jun 997,310            Jul 1,166,280         Aug 1,329,864         Sep 1,492,494         Oct 1,656,756         Nov 1,820,956         Dec 2,009,688         Percent of budget expended 7.94% YTD Annual %  $‐ $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 Millions Community & Economic Dl Ad iCED Admin Budget Actual over (under) Jan 83,562              83,232               ‐0.39% Feb 167,265            Mar 251,248            Apr 337,835            May 419,824            Jun 502,350            Jul 584,984            Aug 667,510            Sep 750,213            Oct 832,697            Nov 914,978            Dec 1,008,700         Percent of budget expended 8.25% $‐ $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  Millions Development Admin Budget Actual Last Year Page 24 of 36 City of Renton Monthly Expenditure Analysis ‐ 2014 Budget Year Development  Services Budget YTD Actual Annual %  over (under) Jan 217,541           216,780            ‐0.35% Feb 421,988            Mar 630,714            Apr 858,769            May 1,074,649         Jun 1,298,823         Jul 1,527,227         Aug 1,771,154         Sep 1,996,938         Oct 2,235,337         Nov 2,464,233         Dec 2,698,044         Percent of budget expended 8.03% Economic YTD Annual %  $‐ $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50  Millions Development Services Budget Actual Last Year Millions Economic Development Development Budget Actual over (under) Jan 68,812              36,443               ‐47.04% Feb 105,130            Mar 144,914            Apr 187,864            May 227,256            Jun 271,254            Jul 317,530            Aug 367,878            Sep 412,847            Oct 457,115            Nov 506,248            Dec 559,126            Percent of budget expended 6.52% $‐ $0.10  $0.20  $0.30  $0.40  $0.50  $0.60  Millions Budget Actual Last Year Page 25 of 36 City of Renton Monthly Expenditure Analysis ‐ 2014 Budget Year Planning Budget YTD Actual Annual %  over (under) Jan 173,384           123,910            ‐28.53% Feb 357,979            Mar 539,305            Apr 721,403            May 903,650            Jun 1,087,086         Jul 1,271,139         Aug 1,473,167         Sep 1,670,789         Oct 1,843,297         Nov 2,022,929         Dec 2,217,824         Percent of budget expended 5.59% YTD Annual % $2 40 Millions Finance $‐ $0.50  $1.00  $1.50  $2.00  $2.50  Millions Planning Budget Actual Last Year Finance Budget Actual over (under) Jan 152,534           161,643           5.97% Feb 307,128            Mar 470,299            Apr 641,981            May 818,302            Jun 998,322            Jul 1,182,829         Aug 1,370,261         Sep 1,534,243         Oct 1,687,767         Nov 1,837,345         Dec 2,315,570         Percent of budget expended 6.98% $‐ $0.40  $0.80  $1.20  $1.60  $2.00  $2.40 Budget Actual Last Year Page 26 of 36 City of Renton Monthly Expenditure Analysis ‐ 2014 Budget Year City Clerk Budget YTD Actual Annual %  over (under) Jan 62,922              62,855               ‐0.11% Feb 130,652            Mar 213,249            Apr 287,836            May 489,593            Jun 553,554            Jul 733,334            Aug 813,979            Sep 885,865            Oct 956,762            Nov 1,028,890         Dec 1,106,909         Percent of budget expended 5.68% Includes Hearing Examiner Human YTD Annual % $1 00 Millions Human Resources $‐ $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  Millions City Clerk Budget Actual Last Year Resources Budget Actual over (under) Jan 72,210              63,751               ‐11.71% Feb 151,673            Mar 237,798            Apr 318,066            May 394,766            Jun 486,193            Jul 568,667            Aug 653,735            Sep 734,745            Oct 816,748            Nov 900,856            Dec 996,150            Percent of budget expended 6.40% $‐ $0.20  $0.40  $0.60  $0.80  $1.00  Budget Actual Last Year Page 27 of 36 City of Renton Monthly Expenditure Analysis ‐ 2014 Budget Year Police Budget YTD Actual Annual %  over (under) Jan 2,401,322        2,620,270        9.12% Feb 4,918,229         Mar 7,353,151         Apr 9,888,590         May 12,497,000       Jun 14,865,091       Jul 17,521,427       Aug 19,815,207       Sep 22,443,271       Oct 24,748,356       Nov 27,324,960       Dec 29,884,645       Percent of budget expended 8.77% Fire &  Emergency YTD Annual %  $‐ $3  $6  $9  $12  $15  $18  $21  $24  $27  $30  Millions Police Budget Actual Last Year $27 Millions Fire & Emergency Services Services Budget Actual over (under) Jan 2,032,671        2,561,083        26.00% Feb 4,825,761         Mar 6,823,386         Apr 8,816,124         May 10,978,696       Jun 12,955,980       Jul 14,939,367       Aug 16,954,511       Sep 18,951,590       Oct 20,976,654       Nov 23,030,284       Dec 25,106,874       Percent of budget expended 10.20% $‐ $3  $6  $9  $12  $15  $18  $21  $24  $27  Budget Actual Last Year Page 28 of 36 City of Renton Monthly Expenditure Analysis ‐ 2014 Budget Year Community  Services Admin Budget YTD Actual Annual %  over (under) Jan 40,991              36,113               ‐11.90% Feb 79,805               Mar 118,717            Apr 158,710            May 198,306            Jun 237,639            Jul 276,769            Aug 315,575            Sep 353,934            Oct 392,099            Nov 432,386            Dec 477,630            Percent of budget expended 7.56% YTD Annual % $4 50 Millions Parks $‐ $0.10  $0.20  $0.30  $0.40  $0.50  $0.60  Millions Community Services Admin Budget Actual Last Year Parks Budget Actual over (under) Jan 283,373           271,473            ‐4.20% Feb 580,106            Mar 891,933            Apr 1,234,823         May 1,564,643         Jun 1,918,574         Jul 2,294,456         Aug 2,692,594         Sep 3,086,642         Oct 3,465,100         Nov 3,818,884         Dec 4,179,513         Percent of budget expended 6.50% $‐ $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50  $4.00  $4.50 Budget Actual Last Year Page 29 of 36 City of Renton Monthly Expenditure Analysis ‐ 2014 Budget Year Parks Planning  and Natural  Resources Budget YTD Actual Annual %  over (under) Jan 38,340              43,855              14.38% Feb 78,685               Mar 129,973            Apr 178,519            May 235,072            Jun 285,622            Jul 336,438            Aug 386,013            Sep 439,420            Oct 495,488            Nov 546,802            Dec 685,661            Percent of budget expended 6.40% YTD Annual %  $‐ $0.10  $0.20  $0.30  $0.40  $0.50  $0.60  $0.70  $0.80  $0.90  Millions Parks Planning and Natural Resources Budget Actual Last Year $6 Millions Recreation Recreation Budget Actual over (under) Jan 314,542           278,944            ‐11.32% Feb 670,828            Mar 1,031,723         Apr 1,416,138         May 1,776,650         Jun 2,168,143         Jul 2,783,938         Aug 3,446,993         Sep 3,943,611         Oct 4,304,371         Nov 4,657,750         Dec 5,063,974         Percent of budget expended 5.51% $‐ $1  $2  $3  $4  $5  $6  Budget Actual Last Year Page 30 of 36 City of Renton Monthly Expenditure Analysis ‐ 2014 Budget Year Human  Services Budget YTD Actual Annual %  over (under) Jan 51,586              47,594               ‐7.74% Feb 127,385            Mar 238,323            Apr 369,323            May 447,896            Jun 513,447            Jul 645,557            Aug 711,028            Sep 761,451            Oct 902,012            Nov 975,676            Dec 1,160,116         Percent of budget expended 4.10% Neighborhoods , Resources, YTD Annual %  $‐ $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  $1.40  Millions Human Services Budget Actual Last Year $1 00 Millions Neighborhoods, Resources, and Events and Events Budget Actual over (under) Jan 62,828              57,193               ‐8.97% Feb 120,749            Mar 192,586            Apr 256,511            May 319,217            Jun 399,294            Jul 498,209            Aug 577,803            Sep 651,443            Oct 718,836            Nov 815,013            Dec 896,992            Percent of budget expended 6.38% $‐ $0.10  $0.20  $0.30  $0.40  $0.50  $0.60  $0.70  $0.80  $0.90  $1.00  Budget Actual Last Year Page 31 of 36 City of Renton Monthly Expenditure Analysis ‐ 2014 Budget Year Museum Fund Budget YTD Actual Annual %  over (under) Jan 17,765              16,819               ‐5.33% Feb 35,760               Mar 53,774               Apr 72,573               May 90,724               Jun 109,066            Jul 127,058            Aug 145,320            Sep 163,690            Oct 182,018            Nov 200,448            Dec 218,308            Percent of budget expended 7.70% Public Works YTD Annual % $500 000 Public Works Admin $‐ $30,000  $60,000  $90,000  $120,000  $150,000  $180,000  $210,000  $240,000  Museum Fund Budget Actual Last Year Admin Budget Actual over (under) Jan 43,851              31,793               ‐27.50% Feb 87,527               Mar 131,292            Apr 177,010            May 219,556            Jun 260,323            Jul 299,379            Aug 338,954            Sep 378,070            Oct 415,960            Nov 453,791            Dec 492,345            Percent of budget expended 6.46% $‐ $50,000  $100,000  $150,000  $200,000  $250,000  $300,000  $350,000  $400,000  $450,000  $500,000  Budget Actual Last Year Page 32 of 36 City of Renton Monthly Expenditure Analysis ‐ 2014 Budget Year Street  Maintenance Budget YTD Actual Annual %  over (under) Jan 343,343           311,026            ‐9.41% Feb 733,256            Mar 1,093,100         Apr 1,466,103         May 1,824,610         Jun 2,207,061         Jul 2,567,145         Aug 2,916,086         Sep 3,276,933         Oct 3,641,917         Nov 4,007,746         Dec 4,418,539         Percent of budget expended 7.04% YTD Annual %  $‐ $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50  $4.00  $4.50  Millions Street Maintenance Budget Actual Last Year $5 0 Millions Transportation Transportation Budget Actual over (under) Jan 290,664           278,181            ‐4.29% Feb 644,525            Mar 1,004,897         Apr 1,424,149         May 1,755,620         Jun 2,064,742         Jul 2,445,764         Aug 2,829,910         Sep 3,164,918         Oct 3,525,796         Nov 3,864,338         Dec 4,402,279         Percent of budget expended 6.32% $0.0 $0.5 $1.0 $1.5 $2.0 $2.5 $3.0 $3.5 $4.0 $4.5 $5.0 Budget Actual Last Year Page 33 of 36 City of Renton Monthly Expenditure Analysis ‐ 2014 Budget Year Debt Service Budget YTD Actual Annual %  over (under) Jan 51,520              51,520              0.00% Feb 1,390,144         Mar 2,085,216         Apr 2,780,288         May 3,475,360         Jun 4,170,432         Jul 4,865,503         Aug 5,560,575         Sep 6,255,647         Oct 6,950,719         Nov 7,645,791         Dec 8,340,863         Percent of budget expended 0.62% Non‐ Departmental YTD Annual % $6 00 Millions Non‐Departmental Other City Services $‐ $1  $2  $3  $4  $5  $6  $7  $8  $9  $10  Millions Debt Service Budget Actual Last Year Other City Budget Actual over (under) Jan 298,065           298,065           0.00% Feb 581,141            Mar 871,711            Apr 1,162,281         May 1,452,852         Jun 1,743,422         Jul 2,033,992         Aug 2,324,563         Sep 2,615,133         Oct 2,905,703         Nov 3,196,274         Dec 3,486,844         Percent of budget expended 8.55% $‐ $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50  $4.00  $4.50  $5.00  $5.50  $6.00 Budget Actual Last Year Page 34 of 36 City of Renton Monthly Enterprise Fund Financial Report ‐ 2014 Budget Year Utilities Budget Revenue Expense Jan 3,543,368        6,606,636      3,795,307       Feb 8,194,123         Mar 14,457,565       Apr 19,840,979       May 25,817,307       Jun 32,706,591       Jul 39,359,939       Aug 44,998,005       Sep 51,452,338       Oct 56,265,690       Nov 61,508,796       Dec 70,609,667       Percent of budget expended 5.99% Note:  Operations and Capital $0 $10 $20 $30 $40 $50 $60 $70 $80 Millions Utilities Budget Revenue Expense $18 00 Millions Airport Airport Budget Revenue Expense Jan 36,046              292,698          108,595           Feb 74,054               Mar 149,974            Apr 184,702            May 365,320            Jun 579,123            Jul 947,337            Aug 1,952,104         Sep 2,058,604         Oct 3,018,964         Nov 3,069,095         Dec 3,215,564         Percent of budget expended 3.38% Note:  Operations and Capital $‐ $2.00  $4.00  $6.00  $8.00  $10.00  $12.00  $14.00  $16.00  $18.00  Budget Revenue Expense Page 35 of 36 City of Renton Monthly Enterprise Fund Financial Report ‐ 2014 Budget Year Golf Course Budget Revenue Expense Jan 139,883           83,199            128,950           Feb 293,463            Mar 477,812            Apr 704,146            May 876,363            Jun 1,086,215         Jul 1,270,055         Aug 1,445,653         Sep 1,631,136         Oct 1,807,246         Nov 1,958,689         Dec 2,561,090         Percent of budget expended 5.03% Note:  Operations and Capital $‐ $0.30  $0.60  $0.90  $1.20  $1.50  $1.80  $2.10  $2.40  $2.70  Millions Golf Course Budget Revenue Expense Page 36 of 36