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HomeMy WebLinkAbout201501, January.pdf ADMINISTRATIVE SERVICES  DEPARTMENT    M   E   M   O   R   A   N   D   U   M       DATE: March 18, 2015     TO: Ed Prince, Council President  Members of the Renton City Council     CC: Denis Law, Mayor  Administrators     FROM: Hai Nguyen, Sr. Finance Analyst     SUBJECT: January 2015 Financial Status Report       At the end of January, general governmental revenues show $8k or 0.1% under budget.   Revenues sources that are underperforming the year to date budget are: utility taxes ($157k  below) and building permits & development service fees ($157k below).    General government expenditures showed a favorable variance of $706k or 8%.  See page 10 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 $% Beginning Fund Balance 15,575,840$     15,575,840$   17,454,262$      17,454,262$  13,508,009$    13,508,009$ 17,565,282$   4,057,273     30.0% OPERATING REVENUES Property Tax 32,485,690        154,945           35,295,390       (101,807)        36,040,000     27,853          67,234              39,381          141.4% Sales Tax 20,416,372        1,620,555       21,512,379       1,607,045      22,239,731     1,736,775     1,758,332        21,557          1.2% Sales Tax ‐ Annexation Credit 2,418,789          191,830           2,542,394          189,313         2,519,968       193,597        208,322           14,725          7.6% Criminal Justice Sales Tax 2,091,174          166,533           2,267,947          175,648         2,305,519       180,978        187,139           6,161             3.4% Natural Gas Use Tax 263,660             ‐                  271,485             27,591           300,000           15,467          25,336              9,869             63.8% Admission Tax 327,258             82,440             310,311             80,243           320,000           81,652          83,675              2,023             2.5% Franchise Fees 1,312,727          314,269           1,342,269          ‐                  1,260,000       302,491        333,343           30,852          10.2% Electricity Tax 5,155,789          493,666           5,167,444          564,525         5,365,536       549,999        340,429           (209,570)       ‐38.1% Natural Gas Utility Tax 1,550,900          200,623           1,562,341          247,355         1,550,900       223,166        190,306           (32,860)         ‐14.7% Garbage/Solid Waste 397,596             26,817             573,457             24,516           400,000           21,146          10,033              (11,113)         ‐52.6% TV Cable 1,481,779          125,429           1,518,821          130,277         1,579,365       134,591        134,496           (95)                  ‐0.1% Telephone 917,021             23,518             909,088             37,115           952,500           31,626          108,404           76,778          242.8% Cellular Phone 2,050,312          125,795           1,951,925          20,557           1,967,056       71,930          60,518              (11,413)         ‐15.9% City Utilities 3,964,989          282,011           3,961,052          321,183         4,058,377       308,854        329,827           20,973          6.8% Utility Tax Audit ‐                      ‐                  460,513             ‐                  ‐                   ‐                  ‐                    ‐                 0.0% Leasehold Excise Tax 164,637             ‐                  171,470             ‐                  179,000           ‐                  ‐                    ‐                 0.0% Gambling Excise Tax 1,319,585          133,504           1,650,384          131,776         1,600,000       142,914        158,293           15,379          10.8% Real Estate Excise Tax 4,131,665          134,099           4,348,762          162,143         4,000,000       173,895        226,377           52,482          30.2% Less: CIP REET (700,000)            (25,789)            (1,650,000)        (30,753)          (1,000,000)      (56,594)         (56,594)            ‐                 0.0% EMS Levy 916,361             ‐                  916,361             ‐                  920,000           ‐                  ‐                    ‐                 0.0% Business License Fees 503,766             95,381             515,555             103,064         506,000           98,510          101,630           3,120             3.2% Animal Licenses and Spec Events Permits 99,411                8,105               95,698               8,798             91,000             8,354             9,230                876                10.5% Building Permits & Development Svc Fees 4,001,625          327,644           4,519,234          432,890         4,679,749       417,515        260,603           (156,913)       ‐37.6% Intergovt'l (Grants, State Shared, etc) 3,863,974          398,999           4,522,540          670,461         3,535,784       253,582        313,654           60,072          23.7% Fire District 25 and 40 Contracts 5,726,895          ‐                  5,959,428          ‐                  6,116,326       ‐                  ‐                    ‐                 0.0% Public Safety 680,581             32,322             844,375             117,639         513,081           50,388          58,509              8,121             16.1% Culture and Recreation 1,494,580          60,546             1,485,123          69,522           1,580,616       68,996          117,124           48,128          69.8% Interfund/Interdept‐Services 3,464,913          265,873           3,270,503          301,808         3,147,416       262,285        265,068           2,783             1.1% Fines and Penalties 1,137,140          2,605               962,977             75,041           1,126,500       41,543          3,147                (38,396)         ‐92.4% Photo Enforcement 1,629,524          150,459           1,719,971          61,721           2,194,000       138,983        121,709           (17,274)         ‐12.4% Seizure Funds ‐ Federal/State/Local 50,639                ‐                  68,870               ‐                  180,693           ‐                  ‐                    ‐                 0.0% Interests and Other Earnings 423,609             2,727               981,630             9,492             875,300           7,611             50,846              43,235          568.1% Rents, Leases, and Concessions 734,530             149,192           711,070             151,689         710,216           147,821        156,463           8,641             5.8% Contributions and Donations 84,320                200                 113,626             5,625             97,000             2,854             7,247                4,392             153.9% Other Miscellaneous 684,187             47,872             879,105             116,513         705,369           66,829          66,484              (345)                ‐0.5% Other Financing Sources (Transfer‐In, etc) 299,527             ‐                  48,632               ‐                  250,000           ‐                  ‐                    ‐                 0.0% Total Operating Revenues 105,545,527     5,592,172       111,782,133     5,710,991      112,867,002   5,705,609     5,697,180        (8,430)           ‐0.1% OPERATING EXPENDITURES Council 289,911             23,354             309,317             23,569           335,838           26,298          32,033              (5,735)            ‐21.8% Executive 1,240,910          78,944             1,338,738          76,257           1,547,993       93,133          80,465              12,668          13.6% City Attorney 1,922,225          141,744           1,829,254          135,206         2,001,421       147,754        151,100           (3,347)           ‐2.3% Court Services 2,003,104          152,280           2,016,273          159,512         2,111,321       163,780        151,935           11,845          7.2% Community and Eco Dvlpmnt Admin 1,047,860          85,287             1,010,761          83,232           1,077,608       88,213          88,408              (195)                ‐0.2% Development Services 3,243,702          272,362           2,659,078          216,780         2,914,321       241,499        201,493           40,006          16.6% Economic Development 467,511             75,717             654,007             36,443           848,340           84,840          43,127              41,713          49.2% Planning 1,510,707          112,247           2,095,706          123,910         2,561,536       167,736        197,905           (30,169)         ‐18.0% Finance 2,274,147          144,010           2,644,827          161,643         2,795,120       173,682        171,705           1,977             1.1% City Clerk 1,020,822          61,226             1,152,246          62,855           1,091,558       62,327          55,655              6,673             10.7% Human Resources 904,182             64,230             922,668             63,751           1,316,577       92,234          66,108              26,126          28.3% Police 24,946,784        2,204,160       26,383,640       2,307,080      28,267,334     2,484,310     2,351,965        132,346        5.3% Jail Services 3,814,042          317,835           3,760,273          313,190         4,200,000       344,859        344,859           ‐                 0.0% Fire 24,444,372        2,045,002       25,240,760       2,561,083      26,876,976     2,491,643     2,067,851        423,792        17.0% Community Services Admin 452,146             37,025             480,727             36,113           545,712           42,784          41,417              1,368             3.2% Parks 4,024,756          269,811           4,070,181          271,473         4,794,754       320,611        291,345           29,266          9.1% Parks Planning & Natural Resources 829,250             42,639             722,739             43,855           798,301           44,490          46,145              (1,655)            ‐3.7% Recreation 4,846,970          305,989           4,823,195          278,944         5,200,923       314,595        338,282           (23,686)          ‐7.5% Human Services 1,162,330          45,984             1,159,189          47,594           1,199,977       48,370          46,455              1,914             4.0% Neighborhoods, Resources, & Events 770,841             56,917             875,223               57,193             1,004,403         69,628            57,115              12,513           18.0% Museum 209,387             16,898             214,291               16,819             227,761             18,126            18,605              (479)                 ‐2.6% Public Works Admin 426,312             39,971             389,493             31,793           395,867           34,823          31,422              3,402             9.8% Street Maintenance 3,814,132          302,270           4,503,315          311,026         5,181,713       382,080        387,644           (5,565)           ‐1.5% Transportation 4,476,854          311,908           4,263,725          278,181         4,914,998       331,818        300,741           31,077          9.4% Debt Service 8,048,508          ‐                  8,393,140          51,520           6,463,588       48,139          48,139              ‐                 0.0% Non‐Departmental and Other 5,475,340          355,512           9,758,346          298,065         4,267,502       455,629        455,629           ‐                 0.0% Total Operating Expenditures 103,667,105     7,563,322       111,671,112     8,047,088      112,941,443   8,773,402     8,067,548        705,854        8.0% Total Ending Fund Balance 17,454,262$    13,604,690$   17,565,283$      15,118,165$  13,433,567$    10,440,216$ 15,194,914$   4,754,698$  45.5% Favorable (Unfavorable) 2013 2014 2015 Variance Annual Actual YTD Actual Annual Budget YTD Budget YTD ActualSummary of Sources and Uses Annual Actual YTD Actual Monthly Financial Report January 2015 Page 1 of 37 Monthly Financial Report January 2015        OVERVIEW  This financial overview reflects the City’s overall financial position for the fiscal year through January 31, 2015.  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 70% 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 $67k or  0.2% of the total budget.  In  comparison to the previous year,  the City collected $169k more.   Compared to the budget, the City  is above projections by $39k or  141%.  The negative amount for  January 2014 was due to  receivables not yet received by  King County.  These receivables  were recorded in February 2014’s  collection.                Sales Tax  January 2015 sales tax receipts  totalled $1.8 million.  Compared  with the same month last year, it  is $151k or 9% more.  Compared  to the projected current month’s  budget, it is $22k or 1% above.   2015’s monthly budgets are  generally based on 2010 through  2014 collections.  2014 2015 2015 Actual Budget Actual $ % $ % Jan (101,807)$        27,853$            67,234$            169,041$          ‐166% 39,381$            141% Feb 176,551            292,775             Mar 1,626,283        1,066,055         Apr 5,808,865        8,037,494         May 10,692,069     8,544,299         Jun (244,519)           17,789                Jul 352,287            527,609             Aug 178,936            427,951             Sep 574,579            515,969             Oct 11,777,175     9,346,477         Nov 4,051,387        6,227,843         Dec 403,584            1,007,885         YTD  Total (101,807)$        27,853$            67,234$            169,041$          ‐166% 39,381$            141% Annual  Total 35,295,390$  36,040,000$   Property Tax  Revenues Year  to Date through January 2015 vs. 2014 2015 vs. Budget Month 2014 2015 2015 Actual Budget Actual $ % $ % Jan 1,607,045$     1,736,775$     1,758,332$     151,287$         9% 21,557$            1% Feb 2,079,673        2,139,897         ‐                         Mar 1,562,210        1,658,321        ‐                         Apr 1,558,271        1,679,689        ‐                         May 1,759,697        1,950,137        ‐                         Jun 1,669,870        1,753,064        ‐                         Jul 1,731,929        1,763,868        ‐                         Aug 2,030,161        1,940,381        ‐                         Sep 1,849,720        1,834,221        ‐                         Oct 1,869,025        1,923,863        ‐                         Nov 1,952,887        1,959,088        ‐                         Dec 1,841,892        1,900,427        ‐                         YTD  Total 1,607,045$     1,736,775$     1,758,332$     151,287$         9% 21,557$            1% Annual  Total 21,512,379$  22,239,731$   2015 vs. Budget2015 vs. 2014 Month Year to Date through January Local Retail Sales  Tax  Revenues Page 2 of 37 Monthly Financial Report January 2015      The following table breaks out the City’s base sales tax (excluding Criminal Justice and Annexation Credit) by major business  sectors:                      Utility tax   January utility tax revenues are  $1.2 million, which is $174k or  13% lower than the same month  last year and is also behind the  budget by $157k or 12%.                             The table below breaks out Utility Tax by source.  The variance for Electrical and Natural Gas utilities is due to lower activity.          2014 2015 2015 Actual Budget Actual $ % $ % Jan 1,373,119$     1,356,778$     1,199,348$     (173,771)$         ‐13% (157,430)$         ‐12% Feb 1,524,563        1,521,972         Mar 1,631,438        1,438,367         Apr 1,218,999        1,412,881         May 1,380,317        1,389,135         Jun 1,376,544        1,309,356         Jul 1,526,628        1,186,832         Aug 1,270,116        1,302,682         Sep 1,206,313        1,343,428         Oct 1,202,725        1,163,213         Nov 1,170,266        1,233,553         Dec 1,495,099        1,515,536         YTD  Total 1,373,119$     1,356,778$     1,199,348$     (173,771)$         ‐13% (157,430)$         ‐12% Annual  Total 16,376,127$  16,173,734$   2015 vs. Budget2015 vs. 2014 Year  to Date through January Utility Tax  Revenues Month Sales  Tax by Sector 2014 2015 Bgt YTD Act Change 2015/2014 2015 Act  vs  Bgt New Construction 205,115$         203,238$         191,976$         (13,139)$         ‐6%$         (11,261)‐6% Auto  Sales 324,113            336,493            349,695            25,583             8%              13,203 4% General  Retail 547,714            550,577            575,147            27,433             5%              24,571 4% Manufacturing 126,724            144,140            127,033            309                    0%            (17,107)‐12% Wholesale 3,260                  88,116               103,449            100,188          3073%              15,332 17% Service 353,673            365,680            364,561            10,888             3%               (1,119) 0% Other 46,445               48,532               46,470               25                       0%               (2,061)‐4% YTD  Total 1,607,045$     1,736,775$     1,758,332$     151,287$       9%21,557$           1% Note: Excludes Annexation Credit and Criminal Justice Sales  Tax  revenue. Utility Tax  by Type 2014 2015 Bgt YTD Act Change 2015/2014  2015 Act  vs  Bgt  Electrical 564,525$         549,999$         340,429$         (224,097)$      ‐40%$      (209,570)‐38% Natural  Gas 274,946            238,633            215,642            (59,304)            ‐22%            (22,991)‐10% Cell 20,557               71,930               60,518               39,961             194%            (11,413)‐16% Phone 37,115               31,626               108,404            71,289             192%              76,778 243% Cable 130,277            134,591            134,496            4,219                3%                       (95) 0% Garbage/Solid Waste 24,516               21,146               10,033               (14,484)            ‐59%            (11,113)‐53% City Utilities 321,183            308,854            329,827            8,645                3%              20,973 7% Utility Tax  Audit ‐                              ‐                              ‐                              ‐                            N/A                              ‐ N/A YTD  Total 1,373,119$     1,356,778$     1,199,348$     (173,771)$     ‐13%(157,430)$       ‐12% Annual Total 16,376,127$  16,173,734$   YTD  as % of 8%8% Page 3 of 37 Monthly Financial Report January 2015      Other Taxes     Real Estate Excise Tax  The City collected $226k in Real  Estate Excise Tax revenues (REET)  for January.  This is $64k or 40%  more than the same month last  year and is $52k or 30% more  than the current month’s budget.                              Gambling Tax  January’s Gambling Tax  collections totalled $158k, which  is $27k or 20% above the same  month last year and is also above  the current month’s budget by  $15k or 11%.      Pull tabs overall had a 45%  increase, bingo had a 13%  increase, and card‐rooms are  seeing 25% higher in activities  when compared to the prior year.              Franchise Fees  Franchise Fees are due quarterly  in January, April, July, and  October.  The year‐to‐date total  of $333k is $10k or 3% higher  than the prior year and is also  $31k or 10% above the projected  year‐to‐date budget.    2014 2015 2015 Actual Budget Actual $ % $ % Jan 162,143$         173,895$         226,377$         64,234$            40% 52,482$            30% Feb 448,452            352,054             Mar 227,629            241,789             Apr 909,120            491,827             May 262,746            294,161             Jun 624,342            478,710             Jul 350,214            314,137             Aug 346,677            332,833             Sep 265,534            274,253             Oct 436,050            354,134             Nov 223,675            316,261             Dec 92,179               375,947             YTD  Total 162,143$         173,895$         226,377$         64,234$            40% 52,482$            30% Annual  Total 4,348,762$     4,000,000$      Month 2015 vs. Budget2015 vs. 2014 Real  Estate Excise  Tax Revenues Year to Date through January 2014 2015 2015 Actual Budget Actual $ % $ % Jan 131,776$         142,914$         158,293$         26,516$            20% 15,379$            11% Feb 133,109            111,429             ‐                         Mar 153,695            142,756            ‐                         Apr 103,980            142,027            ‐                         May 138,319            127,128            ‐                         Jun 135,701            105,469            ‐                         Jul 122,588            114,073            ‐                         Aug 130,381            124,075            ‐                         Sep 139,444            137,724            ‐                         Oct 155,499            144,185            ‐                         Nov 156,921            146,442            ‐                         Dec 148,970            161,778            ‐                         YTD  Total 131,776$         142,914$         158,293$         26,516$            20% 15,379$            11% Annual  Total 1,650,384$     1,600,000$      2015 vs. 2014 2015 vs. Budget Gambling Tax  Revenue Month Year to Date through January 2014 2015 2015 Actual Budget Actual $ % $ % Jan 323,121$         302,491$         333,343$         10,222$            3% 30,852$            10% Feb ‐                        95                           ‐                         Mar ‐                        424                       ‐                         Apr 323,544            301,608            ‐                         Jul 324,273            303,714            ‐                         Oct 321,828            305,167            ‐                         Dec 49,502               46,502               ‐                         YTD  Total 323,121$         302,491$         333,343$         10,222$            3% 30,852$            10% Annual  Total 1,342,269$     1,260,000$      Month 2015 vs. 2014 2015 vs. Budget Franchise  Fees  Revenue Year  to Date through January Page 4 of 37 Monthly Financial Report January 2015      Admission Tax   Admission Tax returns are due  quarterly in January, April, July,  and October of each year.   January 2015 collections  represent activities conducted  during the 4th quarter of 2014.   The year‐to‐date collection of  $84k is $3k or 4% more than the  prior year and is also $2k or 2%  more than the budget.          Licenses and Permits    Building Permits and  Development Service Fees  Building Permits and  Development Service Fee  revenues totalled $261k in  January.  This is $172k or 40% less  than the year before and is also  $157k or 38% lower than budget.                           Business Licenses  Business Licenses totalled $102k  for January, which is $1k or 1%  below the same month last year  but is $3k or 3% above the current  month’s budget.       2014 2015 2015 Actual Budget Actual $ % $ % Jan 80,243$            81,652$            83,675$            3,432$               4% 2,023$               2% Apr 74,163               72,512                ‐                         Jun 145                       73                          ‐                         Jul 79,130               83,619               ‐                         Aug ‐                        38                          ‐                         Oct 76,631               81,433               ‐                         Nov ‐                        598                       ‐                         Dec ‐                        75                          ‐                         YTD  Total 80,243$            81,652$            83,675$            3,432$               4% 2,023$               2% Annual  Total 310,311$         320,000$          Month 2015 vs. 2014 2015 vs. Budget Admission  Tax  Revenue Year to Date through January 2014 2015 2015 Actual Budget Actual $ % $ % Jan 432,890$         417,515$         260,603$         (172,288)$        ‐40% (156,913)$        ‐38% Feb 412,317            354,160             Mar 388,190            373,356             Apr 374,004            408,228             May 349,590            404,850             Jun 516,689            448,800             Jul 288,957            333,738             Aug 300,184            353,949             Sep 369,040            343,237             Oct 393,023            463,224             Nov 239,983            351,665             Dec 454,368            427,027             YTD  Total 432,890$         417,515$         260,603$         (172,288)$        ‐40% (156,913)$        ‐38% Annual  Total 4,519,234$     4,679,749$      Building Permits and Development Service Fees Year  to Da te through January 2015 vs. Budget2015 vs. 2014 Month 2014 2015 2015 Actual Budget Actual $ % $ % Jan 103,064$         98,510$            101,630$         (1,434)$               ‐1% 3,120$               3% Feb 25,013               32,600                ‐                         Mar 5,421                  8,867                  ‐                         Apr 97,104               99,158               ‐                         May 15,091               24,049               ‐                         Jun 7,444                  6,525                  ‐                         Jul 109,369            80,396               ‐                         Aug 16,430               22,656               ‐                         Sep 5,290                  4,729                  ‐                         Oct 108,777            108,602            ‐                         Nov 18,991               16,050               ‐                         Dec 3,562                  3,858                  ‐                         YTD  Total 103,064$         98,510$            101,630$         (1,434)$               ‐1% 3,120$               3% Annual  Total 515,555$         506,000$          Business Licenses Mo nth 2015 vs. 2014 Year  to Date through January 2015 vs. Budget Page 5 of 37 Monthly Financial Report January 2015      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 88% of the total  revenues in this category.   The year‐to‐date total Intergovernmental revenue is $501k or 4% of the budget.       State Shared Revenues  State Shared Revenue  collections totalled $439k since  the start of the year.   Compared to the prior year,  State Shared Revenues are  below by $2k.  Compared to  the projected budget, the City  is collecting $69k or 19% more.   The higher than expected  collection is due to 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 73%  of the total revenue in this category.  The year‐to‐date total charges for services are $524k or 7% of the budget.  The following  sections provide detail information for Public Safety, Recreation, and Interfund Services.      Public Safety Services  Public Safety Services totalled  $59k 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 $59k or 50% less.   Compared to the year‐to‐date  budget, the City is over budget by  $8k or 16%.  The large January  2014 variance is due to the timing  of when Valley Narcotics  Enforcement Team (VNET)  contributions are receipted.  The  2014 2015 2015 Actual Budget Actual $ % $ % Jan 117,639$         50,388$            58,509$            (59,130)$            ‐50% 8,121$               16% Feb 45,139               54,499                ‐                         Mar 44,028               27,253               ‐                         Apr 38,202               34,344               ‐                         May 35,540               28,065               ‐                         Jun 107,246            48,449               ‐                         Jul 56,212               42,187               ‐                         Aug 64,201               35,937               ‐                         Sep 44,169               31,301               ‐                         Oct 190,822            91,374               ‐                         Nov 37,507               29,303               ‐                         Dec 65,704               39,982               ‐                         YTD  Total 117,639$         50,388$            58,509$            (59,130)$            ‐50% 8,121$               16% Annual  Total 846,409$         513,081$          Month 2015 vs . 2014 Year  to Date through January Public Safety Services 2015 vs. Budget Intergovernmental 2014 2015 Bgt YTD  Act Change  2015/2014 2015 Act  vs  Bgt  Fire  District #25 ‐$                           ‐$                           ‐$                           ‐$                         N/A  $                          ‐ N/A Fire  District #40 ‐                               ‐                               ‐                               ‐                            N/A ‐                            N/A State  Shared Revenue 441,447            370,075            439,424            (2,022)              0% 69,349             19% Federal  Grants 357,891            5,632                  5,632                  (352,259)         ‐98%‐                            0% State  Grants ‐                              0                              ‐                               ‐                            N/A ‐                            0% Other Grants/Intgovt 46,771               58,852               55,736               8,965                19% (3,116)                ‐5% ARRA Grants ‐                              0                              ‐                               ‐                            N/A ‐                            0% Total  Rev YTD 846,109$         434,560$         500,793$         (345,316)$     ‐41%66,233$           15% Total  Rev Annual 13,664,242$  12,877,629$   YTD  %6%3%4% Note:  Includes CJ Sales  Tax and FD25  & FD40 contracts 2014 2015 2015 Actual Budget Actual $ % $ % Crim Just Sales  Tax 175,648$         180,978$         187,139$         11,491$            7% 6,161$               3% Judicial Contribution ‐                         ‐                        ‐                        ‐                        N/A ‐                        N/A Crim Just ‐ High Crime 63,559               ‐                        62,861               (698)                      ‐1% 62,861               100% Crim Just ‐ Pop 5,947                  5,767                  6,345                  398                       7% 578                       10% Crim Just ‐ Spec Prog 22,008               21,437               23,311               1,303                  6% 1,874                  9% State  DUI 4,433                  4,305                  4,272                  (161)                      ‐4% (33)                         ‐1% Liquor Profits ‐                        ‐                        ‐                        ‐                        N/A ‐                        N/A Liquor Excise  Tax 63,322               57,415               48,351               (14,971)               ‐24% (9,064)                  ‐16% Fuel Tax 106,529            100,173            107,145            616                       1% 6,972                  7% YTD Total 441,447$         370,075$         439,424$         (2,022)$              0% 69,349$            19% Annual Total 5,045,728$     4,777,519$      2015 vs. Budget State  Shared Revenues 2015 vs. 2014 Revenue Year to Date through January Page 6 of 37 Monthly Financial Report January 2015      large June 2014 variance is due to staff reimbursement for training provided to the Basic Law Enforcement Academy.  The large  October variance is due to staff reimbursement for the Oso mudslide.      Recreation  Recreation revenues totalled  $117k for the current month.   Compared to the same month the  prior year, the City collected $48k  or 68% more.  Compared to the  projected monthly budget, the  City collected $48k or 70% more.                          Interfund Services  The year‐to‐date collections for  Interfund Services revenues are  $265k.  Compared to the prior  year, the revenues are under by  $37k or 12%.  Compared to the  projected budget, the revenues  are above by $3k or 1%.  2015’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.     2014 2015 2015 Actual Budget Actual $ % $ % Jan 69,522$            68,996$            117,124$         47,602$            68% 48,128$            70% Feb 68,873               63,673               ‐                         Mar 66,458               77,421               ‐                         Apr 179,282            185,568            ‐                         May 106,771            107,408            ‐                         Jun 172,332            171,135            ‐                         Jul 318,669            352,117            ‐                         Aug 245,982            239,664            ‐                         Sep 119,109            128,721            ‐                         Oct 72,614               82,910               ‐                         Nov 36,383               54,128               ‐                         Dec 29,129               48,876               ‐                         YTD  Total 69,522$            68,996$            117,124$         47,602$            68% 48,128$            70% Annual  Total 1,485,123$     1,580,616$      Recreation Year  to Date through January 2015 vs. Budget2015 vs. 2014 Month 2014 2015 2015 Actual Budget Actual $ % $ % Jan 301,808$         262,285$         265,068$         (36,741)$            ‐12% 2,783$               1% Feb 257,027            262,285            ‐                         Mar 287,465            262,285            ‐                         Apr 295,489            262,285            ‐                         May 269,032            262,285            ‐                         Jun 277,620            262,285            ‐                         Jul 244,707            262,285            ‐                         Aug 284,344            262,285            ‐                         Sep 278,550            262,285            ‐                         Oct 256,662            262,285            ‐                         Nov 254,192            262,285            ‐                         Dec 263,607            262,285            ‐                         YTD  Total 301,808$         262,285$         265,068$         (36,741)$            ‐12% 2,783$               1% Annual  Total 3,270,503$     3,147,416$      Interfund Services Ye ar to Date through January 2015 vs. 2014 2015 vs. Budget Month Page 7 of 37 Monthly Financial Report January 2015      Fines and Penalties  These revenue sources contain  civil (penalties, infractions, and  parking), criminal (traffic, non‐ traffic, and costs), and non‐court  fines, forfeitures, and penalties.   The table below breaks down  these fines by type.  The year‐to‐ date total fines and penalties is  $125k.  This is $12k or 9% lower  than a year ago and is also $56k  or 31% below the budget.  The  reason for the variance with the  prior year and budget is due to a  change in accounting for  December 2014’s revenue.  In the  past we would record December  through November, but starting in 2015 we are recording January through December.                                  Included in the Fines and Penalties revenue  budget is $2.2 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 $122k.      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 $1.1  million which is represented in the table.  Due  to the timing of when the invoice was  received, January 2015’s equipment rental  costs should be recorded in March (along with February’s).     2014 2015 2015 Actual Budget Actual $ % $ % Jan 136,762$         180,526$         124,856$         (11,906)$           ‐9% (55,670)$            ‐31% Feb 151,470            241,215             Mar 203,482            285,153             Apr 263,785            357,892             May 208,436            298,306             Jun 224,214            299,729             Jul 205,103            271,908             Aug 258,728            261,362             Sep 247,480            243,883             Oct 239,990            262,728             Nov 287,406            292,068             Dec 256,092            325,729             YTD  Total 136,762$         180,526$         124,856$         (11,906)$           ‐9% (55,670)$            ‐31% Annual  Total 2,682,948$     3,320,500$      2015 vs. Budget2015 vs. 2014 Year  to Date through January Fines  and Penalties by Month Month Year to Date through January 2014 2015 2015 Actual Budget Actual $ % $ % Civil Penalties 578$                    579$                     ‐$                           (578)$                  0% (579)$                  0% Civil Infraction Penalties 39,121               20,815                ‐                        (39,121)              0% (20,815)              0% Civil Parking Infraction Penalties 15,701               8,531                   ‐                        (15,701)              0% (8,531)                 0% Photo Enforcement Program 61,721               138,983            121,709            59,988               97% (17,274)               ‐12% Criminal Traffic  Misdemeanor Fines 7,422                  4,508                  ‐                        (7,422)                 0% (4,508)                 0% Criminal Non‐Traffic  Fines 3,049                  1,654                  ‐                        (3,049)                 0%(1,654)                 0% Criminal Costs 8,006                  3,933                  ‐                        (8,006)                 0% (3,933)                 0% Non‐Court Fines, Forfeitures and Penalties 1,165                  1,523                  3,147                  1,983                  170% 1,624                  107% YTD Total 136,762$         180,526$         124,856$         (11,906)$           ‐9% (55,670)$            ‐31% Annual Total 2,682,948$     3,320,500$      Revenue 2015 vs. Budget Fines  and Penalties by Type 2015 vs. 2014 Favorable Budget Actual Budget Actual (Unfavorable) 1 Jan 138,983$         121,709$         93,410$            30,160$            91,549$             Feb 148,513             ‐                        93,410                ‐                        ‐                         Mar 168,263            ‐                        93,410               ‐                        ‐                         Apr 251,837            ‐                        93,410               ‐                        ‐                         May 200,513            ‐                        93,410               ‐                        ‐                         Jun 191,262            ‐                        93,410               ‐                        ‐                         Jul 193,937            ‐                        93,410               ‐                        ‐                         Aug 168,554            ‐                        93,410               ‐                        ‐                         Sep 153,716            ‐                        93,410               ‐                        ‐                         Oct 170,949            ‐                        93,410               ‐                        ‐                         Nov 199,054            ‐                        93,410               ‐                        ‐                         Dec 208,419            ‐                        93,410               ‐                        ‐                         YTD Total 138,983$         121,709$         93,410$            30,160$            91,549$             Annual Total 2,194,000$     1,120,918$      1Actuals  of Revenues  and Expenses ExpensesRevenues Photo Enforcement Program Year  to Date through January Month Page 8 of 37 Monthly Financial Report January 2015      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 77% of  the total revenue in this category.   The year‐to‐date total  miscellaneous is $270k.   Compared to last year, the  revenues are above by $26k or  11%.  Compared to the projected  year‐to‐date budget, the revenues  are over by $74k or 38%.  The negative amount for July 2014 is due to a correction made to move interest earned from Utility  tax audits, originally recorded in June.  The large variance in January 2015 and September 2014 is due to recording a trued up  asset interfund interest received from Surface Water Utility.  This offsets the correction made to the acreage count Street  Maintenance pays to Surface Water.  The table below page breaks out miscellaneous revenues by type.    Interest and other earnings are higher than the prior year and budget due to the interfund interest recorded from Surface  Water to Street Maintenance (prior year).    Other miscellaneous revenues are higher than the prior year and budget due to higher than expected utility late payment  penalties and miscellaneous fire reimbursements.       2014 2015 2015 Actual Budget Actual $ % $ % Jan 243,963$         195,249$         269,664$         25,701$            11% 74,416$            38% Feb 99,547               79,392                Mar 126,132            138,941             Apr 70,094               79,092                May 107,650            134,915             Jun 257,714            214,161             Jul (21,407)              37,022                Aug 121,979            120,533             Sep 552,749            422,492             Oct 119,594            105,005             Nov 128,732            105,350             Dec 491,839            533,056             YTD  Total 243,963$         195,249$         269,664$         25,701$            11% 74,416$            38% Annual  Total 2,298,586$     2,165,209$      Year  to Date through January Month 2015 vs. Budget2015 vs. 2014 Miscellaneous  Revenues  by Month 2014 2015 2015 Actual Budget Actual $ % $ % Interests  and Other  Earnings 9,492$               7,611$               50,846$            41,354$            436% 43,235$            568% Rents, Leases, and Concessions 151,689            147,821            156,463            4,774                  3% 8,641                  6% Contributions/Donations from  Private Sources 5,625                  2,854                  7,247                  1,622                  29% 4,392                  154% Other 77,157               36,962               55,109               (22,048)               ‐29% 18,147               49% Seizure  Funds  ‐ Federal/State/Local1 ‐                        ‐                      ‐                      ‐                      N/A ‐                       N/A YTD Total 243,963$         195,249$         269,664$         25,701$            11% 74,416$            38% Annual Total 2,298,586$     2,165,209$      1 Seizure  Funds are categorized in Miscellaneous  for 2013 and on. 2015 vs. Budget Miscellaneous  Revenues  by Type Year to Date through January Revenue 2015 vs. 2014 Page 9 of 37 Monthly Financial Report January 2015      EXPENSES  Overall the City has expended 7% of its budgeted general governmental expenditures at the end of January.  This is $706k or 8%  below year‐to‐date budgeted expenditures.  See below for summary of unfavorable items for general governmental  departments.    Council is over the year‐to‐date budget by $6k or 21.8%.  This is due to the timing of when the City pays for the annual National  League of Cities membership.  In 2014, we paid for this membership in February.    City Attorney is over the year‐to‐date budget by $3k or 2.3%.  This is due to vacancies in the prior 2 years that would skew the  current year‐to‐date budget.  Salaries and benefits should be very close to the budget by year‐end.       Page 10 of 37 Monthly Financial Report January 2015      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.  The negative beginning fund balance for the Golf  Course fund is due to receiving less than anticipated user fees in 2014.  The City is currently working to address this issue for  2015 and on.    Airport Golf Course Solid Waste  Utility Water Utility Wastewater  Utility Surface Water  Utility Metro REVENUES: Licenses  and permits ‐                  ‐                 ‐                 ‐                 4,750              1,750              ‐                  Grants  / intergovernmental ‐                 ‐                 ‐                 ‐                 ‐                 ‐                 ‐                  Charges  for services 8,023              66,931            1,648,273       1,164,226       789,783          994,720          1,239,276        Interdepartmental  services ‐                 ‐                 ‐                 ‐                 ‐                 ‐                 ‐                  Fines  and penalties 517                 ‐                 ‐                 ‐                 ‐                 ‐                 ‐                  Rents, leases, and misc fees 202,743          15,548            13,112            2,766              ‐                 ‐                 ‐                  Interest and other misc 526                 83                   799                 36,490            21,866            5,274              1,260               TOTAL REVENUES 211,809          82,562            1,662,184       1,203,482       816,399          1,001,744       1,240,536        EXPENSES: Utility billing ‐                  ‐                 10,852            8,123              7,833              12,646             ‐                  Utility systems ‐                  ‐                 196,622          272,226          250,160          217,778           ‐                  Utility maintenance ‐                  ‐                 21,640            334,641          121,281          204,263          1,291,126        Transportation 77,274             ‐                 ‐                 ‐                 ‐                 ‐                 ‐                  Golf ‐                 122,792          ‐                 ‐                 ‐                 ‐                 ‐                  TOTAL EXPENSES 77,274            122,792          229,114          614,990          379,274          434,687          1,291,126        AMOUNT AVAILABLE FOR DEBT SERVICE 134,535          (40,230)          1,433,069       588,492          437,125          567,057          (50,590)           DEBT SERVICE: Principal ‐                  ‐                 ‐                 ‐                 ‐                 ‐                 ‐                  Interest ‐                 ‐                 ‐                 ‐                 ‐                 43,337            ‐                  TOTAL DEBT SERVICE ‐                 ‐                 ‐                 ‐                 ‐                 43,337            ‐                  CAPITAL PROJECTS ‐                 ‐                 ‐                 13,758            8,968              240,360          ‐                  TRANSFERS IN/(OUT)‐                 ‐                 ‐                 ‐                 ‐                 ‐                 ‐                  CHANGE  IN FUND BALANCE 134,535          (40,230)          1,433,069       574,734          428,157          283,360          (50,590)           BEGINNING FUND BALANCE, Jan 1 806,821          (42,911)          1,545,606       15,872,094     7,589,089       7,804,221       3,316,310        ENDING FUND BALANCE, Jan 31 941,356          (83,141)          2,978,675       16,446,828     8,017,246       8,087,581       3,265,720            Page 11 of 37 Monthly Financial Report January 2015      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 ‐               7,678            ‐               ‐                     ‐               ‐               ‐                Grants  / intergovernmental ‐               ‐               ‐               ‐                     ‐               ‐               ‐                Charges  for services Equipment rental  m&o 232,279       292,416       ‐               ‐                     ‐               ‐               ‐                Print and mail ‐               7,337           ‐               35,039               ‐               ‐               ‐                Communications ‐               ‐               ‐               47,550               ‐               ‐               ‐                Facilities ‐               ‐               410,119       ‐                     ‐               ‐               ‐                Data  cards  and cell  phones ‐               13,364         ‐               ‐                     ‐               ‐               ‐                IT service contracts ‐               41,038         ‐               ‐                     ‐               ‐               ‐                Interest and other misc 2,043           797              472              151                    4,573           2,535           2,929            Internal service fund misc: Vehicle  / equipment capital  recovery 221,754       14,174         ‐               ‐                     ‐               ‐               ‐                Insurance premiums ‐               ‐               ‐               ‐                     154,643       ‐               ‐                Worker's  comp/unemployment ‐               ‐               ‐               ‐                     138,888       ‐               ‐                Benefit premiums ‐               ‐               ‐               ‐                     ‐               962,052       185,543        Other misc 103              ‐               484              17                      ‐               98,510         ‐                Interfund Loan ‐               ‐               ‐               ‐                     ‐               ‐               ‐                Capital  contributions ‐               ‐               ‐               ‐                     ‐               ‐               ‐                Disposal  of capital  assets ‐               ‐               ‐               ‐                     ‐               ‐               ‐                Insurance recoveries ‐               ‐               ‐               ‐                     1,862           ‐               ‐                TOTAL REVENUES 456,179       376,804       411,075       82,757               299,966       1,063,097    188,472        EXPENSES: Communications 36,977                Equipment rental 117,311        Facilities 262,084        Healthcare 948,883        Information technology 257,254        Print and mail 23,541                Retiree  healthcare 49,927          Risk management: Risk ma nagement 875,289        Unemployment ‐                Worker's  compensation 145,077        TOTAL EXPENSES 117,311       257,254       262,084       60,518               1,020,366    948,883       49,927          AMOUNT AVAILABLE FOR CAPITAL 338,868       119,550       148,991       22,239               (720,400)      114,214       138,545        CAPITAL PROJECTS ‐                ‐               8,461            ‐                      ‐               ‐               ‐                TRANSFERS IN ‐               ‐               ‐               ‐                     ‐               ‐               ‐                TRANSFERS (OUT)‐               ‐               ‐               ‐                     ‐               ‐               ‐                CHANGE  IN FUND BALANCE 338,868       119,550       140,530       22,239               (720,400)      114,214       138,545        BEGINNING FUND BALANCE, Jan  1 5,310,319    1,916,048    1,154,089    383,969             12,069,311  6,675,505    7,711,863     ENDING FUND BALANCE, Jan 31 5,649,187    2,035,598    1,294,619    406,208             11,348,911  6,789,719    7,850,408     Page 12 of 37 Monthly Financial Report January 2015      FUND BALANCE  Page 14 shows the ending fund balance as of January 2015.  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 $15.2 million reported in the combined general governmental fund balance of the current  year’s operating budget, which is approximately 13% of budgeted operating expenditures.  This is a decrease of $2.4 million  from the year’s beginning balance.  January’s ending fund balance is over the anticipated General Governmental Fund Balance of  $10.4 million by $4.8 million or 45.5%.  Although the ending fund balance is above projections, it is consistent with the prior  years’ trends.      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 13 of 37 Monthly Financial Report January 2015      City  of Renton All Funds ‐ Revenue, Expenditures and Fund Balances Cash  Basis through January 31, 2015 Funds Balance  01/01/2015 Budgeted  Revenue Revenue  01/31/15 Total Funds  Available Budgeted  Expenditure Expenditure  01/31/15 Ending Balance GENERAL GOVERNMENT FUNDS: 17,565,282      112,867,002    5,697,180        23,262,462      112,941,443    8,067,548        15,194,914       000 General 11,159,313      83,402,440      4,378,118        15,537,431      83,490,932      6,529,638        9,007,793         001 Community Services 2,467,703        12,284,640      623,445           3,091,148        12,284,640      770,539           2,320,610         003 Street 2,147,229        10,096,711      477,010           2,624,239        10,096,711      688,386           1,935,853         004 Community Dev Block Grant 74,951             307,462           ‐                      74,951             293,358           8,476               66,475              005 Museum 65,500             227,761           25                    65,525             227,761           18,605             46,920              009 Farmers  Market 104,950           59,400             855                  105,805           59,453             3,765               102,040            011 Fire  Health & Wellness 74,565             25,000             3,734               78,299             25,000             ‐                      78,299              201 Ltd  GO Bonds  Gen Govt Debt 838,633           1,749,405        318                  838,951           1,749,405        ‐                      838,951            215 Gen Govt Misc Debt S ervice 632,438           4,714,183        213,676           846,114           4,714,183        48,139             797,975            SPECIAL REVENUE FUNDS:1,100,381        1,786,631        111,587           1,211,968        1,749,027        23,308             1,188,660         102 Arterial  Street 14,885             640,000           50,426             65,311             640,000           ‐                      65,311              108 Leased  City Properties 121,014           768,957           31,628             152,642           663,403           20,988             131,654            110 Hotel  Motel 219,090           265,000           15,750             234,840           245,000           2,320               232,520            125 1% For Art 101,380           15,000             39                    101,419           102,950           ‐                      101,419            127 Cable  Communication 313,090           97,674             13,619             326,709           97,674             ‐                      326,709            135 Springbrook Wetlands  Bank 330,922           ‐                      125                  331,047           ‐                      ‐                      331,047            CAPITAL PROJECT FUNDS (CIP):27,979,966      16,913,628      663,237           28,643,203      18,086,630      152,250           28,490,953       303 Community Dev Mitigation 1,238,600        86,500             3,359               1,241,959        ‐                      ‐                      1,241,959         304 Fire  Mitigation 926,488           99,000             1,790               928,278           250,000           ‐                      928,278            305 Transportation  Mitigation 844,648           216,500           25,526             870,174           196,000           ‐                      870,174            316 Municipal  Facilities CIP 4,493,986        3,344,000        214,813           4,708,799        3,366,000        53,403             4,655,396         317 Transportation  CIP 4,059,718        13,167,628      410,747           4,470,465        14,274,630      34,468             4,435,997         326 Housing Opportunity 1,086,766        ‐                      413                  1,087,179        ‐                      ‐                      1,087,179         336 New Library Development 15,329,760      ‐                      6,589               15,336,349      ‐                      64,379             15,271,970       ENTERPRISE FUNDS:36,891,230      77,167,168      6,222,877        43,114,107      76,362,879      3,459,841        39,654,266       4X2 Airport Operating & CIP 806,821           2,651,020        211,809           1,018,630        2,260,529        77,274             941,356            403 Solid Waste  Utility 1,545,606        16,461,726      1,662,184        3,207,790        16,675,139      229,114           2,978,676         4X4 Golf Operating & CIP (42,911)           2,655,383        86,724             43,813             2,616,052        126,955           (83,142)            4X5 Water Operating & CIP 15,872,094      16,272,634      1,203,481        17,075,575      16,737,381      628,747           16,446,828       4X6 Waste  Water Operating & CIP 7,589,089        10,487,717      816,399           8,405,488        9,688,076        388,242           8,017,246         416 King  County Metro 3,316,310        16,638,722      1,240,536        4,556,846        16,638,722      1,291,126        3,265,720         4X7 Surface Water Operating & CIP 7,804,221        11,999,966      1,001,744        8,805,965        11,746,980      718,383           8,087,582         INTERNAL SERVICE FUNDS:35,221,104      35,246,283      2,878,351        38,099,455      34,193,238      2,724,804        35,374,651       501 Equipment Repair/Replacement 5,310,319        5,764,536        456,179           5,766,498        5,507,047        117,311           5,649,187         502 Insurance 12,069,311      4,341,647        299,967           12,369,278      3,594,578        1,020,366        11,348,912       503 Information Services 1,916,048        4,631,231        376,804           2,292,852        4,641,865        257,254           2,035,598         504 Facilities 1,154,089        4,922,003        411,075           1,565,164        4,918,001        270,545           1,294,619         505 Communications 383,969           992,431           82,757             466,726           991,430           60,518             406,208            512 Insurance, Healthcare 6,675,505        12,954,736      1,063,097        7,738,602        13,424,573      948,883           6,789,719         522 Insurance, Leoff1 Retirees  HC 7,711,863        1,639,699        188,472           7,900,335        1,115,744        49,927             7,850,408         FIDUCIARY FUNDS:5,040,982        468,000           977                  5,041,959        210,475           18,270             5,023,689         611 Firemen's  Pension 5,040,982        468,000           977                  5,041,959        210,475           18,270             5,023,689         TOTAL  FUNDS 123,798,945 244,448,712 15,574,209   139,373,154 243,543,692 14,446,021   124,927,133  Page 14 of 37 City of Renton General Government Financial Position 2015 Budget Year General Government Summary  Revenues Expenditures  $ Difference over (under)  w/beginning  balance  17,565,282             January 5,697,180              8,067,548              (2,370,368)             15,194,914             February March April May June July August September October November December  (9,000,000)  (8,000,000)  (7,000,000)  (6,000,000)  (5,000,000)  (4,000,000)  (3,000,000)  (2,000,000)  (1,000,000)  ‐  ‐  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 Page 15 of 37 City of Renton Monthly Revenue Analysis ‐ 2015 Budget Year General  Government Budget YTD Actual Annual %  over (under) Jan 5,705,609        5,697,180         ‐0.15% Feb 12,215,566       Mar 18,607,293       Apr 33,396,164       May 49,675,855       Jun 55,631,905       Jul 62,045,151       Aug 68,323,476       Sep 74,730,836       Oct 90,732,794       Nov 105,492,482     Dec 112,867,002     Percent of budget 5.05% Property Tax Budget YTD Actual Annual %  over (under) Jan 27,853              67,234              141.39% Feb 320,628            Mar 1,386,683         Apr 9,424,178         May 17,968,476       Jun 17,986,266       Jul 18,513,875       Aug 18,941,825       Sep 19,457,794       Oct 28,804,271       Nov 35,032,115       Dec 36,040,000       Percent of budget 0.19%  $‐  $10  $20  $30  $40  $50  $60  $70  $80  $90  $100  $110  $120 Millions Total Revenue General Government Budget Actual Last Year  $(3)  $‐  $3  $6  $9  $12  $15  $18  $21  $24  $27  $30  $33  $36 Millions Property Tax Budget Actual Last Year Page 16 of 37 City of Renton Monthly Revenue Analysis ‐ 2015 Budget Year Sales Tax Budget YTD Actual Annual %  over (under) Jan 1,930,372        1,966,653        1.88% Feb 4,312,924         Mar 6,156,744         Apr 8,019,181         May 10,179,318       Jun 12,126,605       Jul 14,093,945       Aug 16,267,801       Sep 18,318,344       Oct 20,462,487       Nov 22,646,995       Dec 24,759,699       Percent of budget 7.94% Note:  Excludes CJ Sales Tax and Natural Gas Use Tax. Utility Tax Budget YTD Actual Annual %  over (under) Jan 1,356,778        1,199,348        ‐11.60% Feb 2,878,750         Mar 4,317,117         Apr 5,729,999         May 7,119,133         Jun 8,428,489         Jul 9,615,321         Aug 10,918,003       Sep 12,261,431       Oct 13,424,645       Nov 14,658,198       Dec 16,173,734       Percent of budget 7.42% Note:  Includes Natural Gas Use Tax.  $‐  $3  $6  $9  $12  $15  $18  $21  $24 Millions Sales Tax Budget Actual Last Year  $‐  $2  $4  $6  $8  $10  $12  $14  $16 Millions Utility Tax Budget Actual Last Year Page 17 of 37 City of Renton Monthly Revenue Analysis ‐ 2015 Budget Year Licenses &  Permits Budget YTD Actual Annual %  over (under) Jan 401,666           299,656            ‐25.40% Feb 703,556            Mar 936,587            Apr 1,341,646         May 1,662,501         Jun 2,022,387         Jul 2,361,559         Aug 2,657,556         Sep 2,918,335         Oct 3,399,093         Nov 3,693,994         Dec 3,911,417         Percent of budget 7.66% Note:  Franchise Fees Intergovt'l Budget YTD Actual Annual %  over (under) Jan 434,559           500,793           15.24% Feb 1,208,870         Mar 1,700,090         Apr 2,708,048         May 5,218,899         Jun 5,870,657         Jul 6,432,481         Aug 7,007,176         Sep 7,674,784         Oct 8,685,919         Nov 12,247,938       Dec 12,877,629       Percent of budget 3.89% Note:  Includes CJ Sales Tax and FD25 & FD40 contracts  $‐  $1  $2  $3  $4  $5  $6  $7  $8  $9  $10  $11  $12  $13 Millions Intergovernmental Budget Actual Last Year  $‐  $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50  $4.00 Millions Licenses & Permits Budget Actual Last Year Page 18 of 37 City of Renton Monthly Revenue Analysis ‐ 2015 Budget Year Charges for  Services Budget YTD Actual Annual %  over (under) Jan 534,248           523,882            ‐1.94% Feb 1,045,979         Mar 1,605,315         Apr 2,237,065         May 2,787,340         Jun 3,406,478         Jul 4,183,462         Aug 4,839,746         Sep 5,375,897         Oct 5,947,939         Nov 6,408,613         Dec 7,009,814         Percent of budget 7.47% Note: Excludes FD25 & FD40 contracts Fines &  Forfeits Budget YTD Actual Annual %  over (under) Jan 180,526           124,856            ‐30.84% Feb 421,742            Mar 706,895            Apr 1,064,787         May 1,363,093         Jun 1,662,822         Jul 1,934,730         Aug 2,196,092         Sep 2,439,975         Oct 2,702,703         Nov 2,994,771         Dec 3,320,500         Percent of budget 3.76%  $‐  $1  $2  $3  $4  $5  $6  $7  $8 Millions Charges for Services Budget Actual Last Year  $‐  $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50 Millions Fines & Forfeits Budget Actual Last Year Page 19 of 37 City of Renton Monthly Revenue Analysis ‐ 2015 Budget Year Other Taxes Budget YTD Actual Annual %  over (under) Jan 644,357           745,094           15.63% Feb 1,048,477         Mar 1,372,072         Apr 2,360,868         May 2,705,211         Jun 3,242,156         Jul 3,986,710         Aug 4,377,660         Sep 4,721,202         Oct 5,563,642         Nov 5,934,771         Dec 6,359,000         Percent of budget 11.72% Misc Budget YTD Actual Annual %  over (under) Jan 195,249           269,664           38.11% Feb 274,641            Mar 413,582            Apr 492,674            May 627,590            Jun 841,751            Jul 878,773            Aug 999,306            Sep 1,421,798         Oct 1,526,803         Nov 1,632,153         Dec 2,165,209         Percent of budget 12.45%  $‐  $0.50  $1.00  $1.50  $2.00  $2.50 Millions Miscellaneous Budget Actual Last Year  $‐  $1  $2  $3  $4  $5  $6  $7 Millions Other Taxes Budget Actual Last Year Page 20 of 37 City of Renton Monthly Revenue Analysis ‐ 2015 Budget Year Other  Financing Budget YTD Actual Annual %  over (under) Jan ‐                          ‐                         N/A Feb ‐                          Mar 12,208               Apr 17,718               May 44,295               Jun 44,295               Jul 44,295               Aug 118,310            Sep 141,275            Oct 215,293            Nov 242,935            Dec 250,000            Percent of budget 0.00% $0 $50,000 $100,000 $150,000 $200,000 $250,000 Other Financing Sources Budget Actual Last Year Page 21 of 37 City of Renton Monthly Revenue Analysis ‐ 2015 Budget Year REET Budget YTD Actual Annual %  over (under) Jan 173,895           226,377           30.18% Feb 525,948            Mar 767,737            Apr 1,259,565         May 1,553,725         Jun 2,032,436         Jul 2,346,573         Aug 2,679,405         Sep 2,953,658         Oct 3,307,792         Nov 3,624,053         Dec 4,000,000         Percent of budget 5.66% Bldg Permits  & Devlpmt Svc  Fees Budget YTD Actual Annual %  over (under) Jan 417,515           260,603            ‐37.58% Feb 771,675            Mar 1,145,031         Apr 1,553,259         May 1,958,109         Jun 2,406,908         Jul 2,740,646         Aug 3,094,595         Sep 3,437,832         Oct 3,901,056         Nov 4,252,721         Dec 4,679,749         Percent of budget 5.57%  $‐  $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  $‐  $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50  $4.00  $4.50  $5.00 Millions Building Permits and Development Service  Fees Budget Actual Last Year Page 22 of 37 City of Renton Monthly Expenditure Analysis ‐ 2015 Budget Year General  Government Budget YTD Actual Annual %  over (under) Jan 8,773,402        8,067,548         ‐8.05% Feb 18,443,083       Mar 27,580,829       Apr 36,778,256       May 45,904,457       Jun 54,971,296       Jul 64,735,249       Aug 74,435,023       Sep 83,873,894       Oct 93,001,464       Nov 102,103,460     Dec 112,941,443     Percent of budget expended 7.14% Legislative Budget YTD Actual Annual %  over (under) Jan 26,298              32,033              21.81% Feb 58,089               Mar 87,938               Apr 115,765            May 142,930            Jun 171,000            Jul 198,534            Aug 225,314            Sep 252,423            Oct 279,819            Nov 307,043            Dec 335,838            Percent of budget expended 9.54%  $‐  $10  $20  $30  $40  $50  $60  $70  $80  $90  $100  $110  $120 Millions Total Expenditures General Government Budget Actual Last Year  $‐  $50,000  $100,000  $150,000  $200,000  $250,000  $300,000  $350,000 Legislative Budget Actual Last Year Page 23 of 37 City of Renton Monthly Expenditure Analysis ‐ 2015 Budget Year Executive Budget YTD Actual Annual %  over (under) Jan 93,133              80,465               ‐13.60% Feb 223,666            Mar 356,201            Apr 496,186            May 627,404            Jun 746,113            Jul 876,670            Aug 1,011,592         Sep 1,135,375         Oct 1,263,928         Nov 1,387,811         Dec 1,547,993         Percent of budget expended 5.20% City Attorney Budget YTD Actual Annual %  over (under) Jan 147,754           151,100           2.27% Feb 300,008            Mar 452,011            Apr 612,052            May 767,231            Jun 934,548            Jul 1,092,795         Aug 1,255,535         Sep 1,423,372         Oct 1,584,730         Nov 1,745,168         Dec 2,001,421         Percent of budget expended 7.55%  $‐  $0.30  $0.60  $0.90  $1.20  $1.50  $1.80 Millions Executive Budget Actual Last Year  $‐  $0.40  $0.80  $1.20  $1.60  $2.00 Millions City Attorney Budget Actual Last Year Page 24 of 37 City of Renton Monthly Expenditure Analysis ‐ 2015 Budget Year Court Services Budget YTD Actual Annual %  over (under) Jan 163,780           151,935            ‐7.23% Feb 332,997            Mar 502,531            Apr 684,804            May 854,181            Jun 1,037,941         Jul 1,212,999         Aug 1,384,848         Sep 1,557,248         Oct 1,728,007         Nov 1,892,187         Dec 2,111,321         Percent of budget expended 7.20% CED Admin Budget YTD Actual Annual %  over (under) Jan 88,213              88,408              0.22% Feb 176,420            Mar 264,916            Apr 354,961            May 443,442            Jun 532,479            Jul 621,626            Aug 710,658            Sep 799,865            Oct 889,181            Nov 977,850            Dec 1,077,608         Percent of budget expended 8.20%  $‐  $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  $‐  $0.20  $0.40  $0.60  $0.80  $1.00  $1.20 Millions Community & Economic Development Admin Budget Actual Last Year Page 25 of 37 City of Renton Monthly Expenditure Analysis ‐ 2015 Budget Year Development  Services Budget YTD Actual Annual %  over (under) Jan 241,499           201,493            ‐16.57% Feb 470,308            Mar 716,652            Apr 983,852            May 1,225,761         Jun 1,467,752         Jul 1,708,759         Aug 1,966,546         Sep 2,186,420         Oct 2,426,496         Nov 2,662,593         Dec 2,914,321         Percent of budget expended 6.91% Economic  Development Budget YTD Actual Annual %  over (under) Jan 84,840              43,127               ‐49.17% Feb 122,587            Mar 185,917            Apr 251,626            May 307,009            Jun 377,269            Jul 460,326            Aug 538,006            Sep 610,514            Oct 681,260            Nov 748,259            Dec 848,340            Percent of budget expended 5.08%  $‐  $0.50  $1.00  $1.50  $2.00  $2.50  $3.00 Millions Development Services Budget Actual Last Year  $‐  $0.10  $0.20  $0.30  $0.40  $0.50  $0.60  $0.70  $0.80  $0.90 Millions Economic Development Budget Actual Last Year Page 26 of 37 City of Renton Monthly Expenditure Analysis ‐ 2015 Budget Year Planning Budget YTD Actual Annual %  over (under) Jan 167,736           197,905           17.99% Feb 356,139            Mar 552,295            Apr 756,300            May 959,551            Jun 1,172,670         Jul 1,395,010         Aug 1,628,930         Sep 1,860,563         Oct 2,098,441         Nov 2,314,495         Dec 2,561,536         Percent of budget expended 7.73% Finance Budget YTD Actual Annual %  over (under) Jan 173,682           171,705            ‐1.14% Feb 349,801            Mar 535,847            Apr 732,791            May 925,150            Jun 1,177,529         Jul 1,398,007         Aug 1,642,462         Sep 1,853,414         Oct 2,043,444         Nov 2,229,526         Dec 2,795,120         Percent of budget expended 6.14%  $‐  $0.40  $0.80  $1.20  $1.60  $2.00  $2.40  $2.80 Millions Finance Budget Actual Last Year  $‐  $0.50  $1.00  $1.50  $2.00  $2.50  $3.00 Millions Planning Budget Actual Last Year Page 27 of 37 City of Renton Monthly Expenditure Analysis ‐ 2015 Budget Year City Clerk Budget YTD Actual Annual %  over (under) Jan 62,327              55,655               ‐10.71% Feb 154,117            Mar 292,896            Apr 363,579            May 551,378            Jun 612,495            Jul 674,452            Aug 745,168            Sep 810,502            Oct 876,269            Nov 938,389            Dec 1,091,558         Percent of budget expended 5.10% Includes Hearing Examiner Human  Resources Budget YTD Actual Annual %  over (under) Jan 92,234              66,108               ‐28.33% Feb 191,724            Mar 299,478            Apr 419,831            May 520,778            Jun 633,337            Jul 740,272            Aug 851,182            Sep 962,393            Oct 1,068,605         Nov 1,178,873         Dec 1,316,577         Percent of budget expended 5.02%  $‐  $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  $1.40 Millions Human Resources Budget Actual Last Year  $‐  $0.20  $0.40  $0.60  $0.80  $1.00  $1.20 Millions City Clerk Budget Actual Last Year Page 28 of 37 City of Renton Monthly Expenditure Analysis ‐ 2015 Budget Year Police Budget YTD Actual Annual %  over (under) Jan 2,829,170        2,696,824         ‐4.68% Feb 5,331,889         Mar 8,121,880         Apr 10,609,085       May 13,421,593       Jun 16,038,735       Jul 18,875,223       Aug 21,353,692       Sep 24,203,091       Oct 26,722,308       Nov 29,509,822       Dec 32,467,334       Percent of budget expended 8.31% Fire &  Emergency  Services Budget YTD Actual Annual %  over (under) Jan 2,491,643        2,067,851         ‐17.01% Feb 5,125,717         Mar 7,248,974         Apr 9,379,249         May 11,416,898       Jun 13,542,860       Jul 15,720,061       Aug 18,079,575       Sep 20,227,876       Oct 22,397,733       Nov 24,547,971       Dec 26,876,976       Percent of budget expended 7.69%  $‐  $3  $6  $9  $12  $15  $18  $21  $24  $27  $30  $33 Millions Police Budget Actual Last Year  $‐  $3  $6  $9  $12  $15  $18  $21  $24  $27 Millions Fire & Emergency Services Budget Actual Last Year Page 29 of 37 City of Renton Monthly Expenditure Analysis ‐ 2015 Budget Year Community  Services Admin Budget YTD Actual Annual %  over (under) Jan 42,784              41,417               ‐3.20% Feb 87,835               Mar 135,661            Apr 181,130            May 224,432            Jun 268,602            Jul 313,725            Aug 357,711            Sep 401,843            Oct 445,361            Nov 492,475            Dec 545,712            Percent of budget expended 7.59% Parks Budget YTD Actual Annual %  over (under) Jan 320,611           291,345            ‐9.13% Feb 662,569            Mar 1,011,282         Apr 1,390,703         May 1,776,757         Jun 2,191,915         Jul 2,640,750         Aug 3,128,904         Sep 3,592,085         Oct 4,027,374         Nov 4,407,027         Dec 4,794,754         Percent of budget expended 6.08%  $‐  $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50  $4.00  $4.50  $5.00 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 Page 30 of 37 City of Renton Monthly Expenditure Analysis ‐ 2015 Budget Year Parks Planning  and Natural  Resources Budget YTD Actual Annual %  over (under) Jan 44,490              46,145              3.72% Feb 91,953               Mar 149,893            Apr 204,875            May 272,098            Jun 326,132            Jul 390,482            Aug 450,693            Sep 516,652            Oct 578,809            Nov 645,319            Dec 798,301            Percent of budget expended 5.78% Recreation Budget YTD Actual Annual %  over (under) Jan 314,595           338,282           7.53% Feb 674,027            Mar 1,038,567         Apr 1,416,679         May 1,774,643         Jun 2,177,027         Jul 2,840,460         Aug 3,538,644         Sep 4,068,609         Oct 4,421,871         Nov 4,779,294         Dec 5,200,923         Percent of budget expended 6.50%  $‐  $100,000  $200,000  $300,000  $400,000  $500,000  $600,000  $700,000  $800,000 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 Millions Recreation Budget Actual Last Year Page 31 of 37 City of Renton Monthly Expenditure Analysis ‐ 2015 Budget Year Human  Services Budget YTD Actual Annual %  over (under) Jan 48,370              46,455               ‐3.96% Feb 140,421            Mar 241,783            Apr 375,238            May 457,411            Jun 516,776            Jul 651,597            Aug 738,983            Sep 789,632            Oct 933,439            Nov 1,005,972         Dec 1,199,977         Percent of budget expended 3.87% Neighborhoods , Resources,  and Events Budget YTD Actual Annual %  over (under) Jan 69,628              57,115               ‐17.97% Feb 155,933            Mar 227,109            Apr 298,524            May 363,585            Jun 447,759            Jul 561,420            Aug 649,367            Sep 727,116            Oct 805,119            Nov 890,187            Dec 1,004,403         Percent of budget expended 5.69%  $‐  $0.20  $0.40  $0.60  $0.80  $1.00  $1.20 Millions Human Services Budget Actual Last Year  $‐  $100,000  $200,000  $300,000  $400,000  $500,000  $600,000  $700,000  $800,000  $900,000  $1,000,000 Neighborhoods, Resources, and Events Budget Actual Last Year Page 32 of 37 City of Renton Monthly Expenditure Analysis ‐ 2015 Budget Year Museum Fund Budget YTD Actual Annual %  over (under) Jan 18,126              18,605              2.64% Feb 36,275               Mar 54,386               Apr 73,431               May 92,462               Jun 111,827            Jul 131,075            Aug 150,608            Sep 169,866            Oct 189,289            Nov 208,614            Dec 227,761            Percent of budget expended 8.17% Public Works  Admin Budget YTD Actual Annual %  over (under) Jan 34,823              31,422               ‐9.77% Feb 69,626               Mar 104,435            Apr 141,243            May 175,830            Jun 208,809            Jul 240,160            Aug 271,809            Sep 303,553            Oct 334,125            Nov 364,445            Dec 395,867            Percent of budget expended 7.94%  $‐  $50,000  $100,000  $150,000  $200,000  $250,000  $300,000  $350,000  $400,000 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 Page 33 of 37 City of Renton Monthly Expenditure Analysis ‐ 2015 Budget Year Street  Maintenance Budget YTD Actual Annual %  over (under) Jan 382,080           387,644           1.46% Feb 809,811            Mar 1,195,144         Apr 1,693,091         May 2,113,391         Jun 2,542,593         Jul 2,966,489         Aug 3,391,442         Sep 3,831,008         Oct 4,318,388         Nov 4,741,692         Dec 5,181,713         Percent of budget expended 7.48% Transportation Budget YTD Actual Annual %  over (under) Jan 331,818           300,741            ‐9.37% Feb 732,656            Mar 1,122,260         Apr 1,666,230         May 2,019,256         Jun 2,369,583         Jul 2,764,552         Aug 3,209,295         Sep 3,542,156         Oct 3,944,894         Nov 4,291,620         Dec 4,914,998         Percent of budget expended 6.12%  $‐  $1.00  $2.00  $3.00  $4.00  $5.00  $6.00 Millions Street Maintenance Budget Actual Last Year $0.0 $0.5 $1.0 $1.5 $2.0 $2.5 $3.0 $3.5 $4.0 $4.5 $5.0 Millions Transportation Budget Actual Last Year Page 34 of 37 City of Renton Monthly Expenditure Analysis ‐ 2015 Budget Year Debt Service Budget YTD Actual Annual %  over (under) Jan 48,139              48,139              0.00% Feb 1,077,265         Mar 1,615,897         Apr 2,154,529         May 2,693,162         Jun 3,231,794         Jul 3,770,426         Aug 4,309,059         Sep 4,847,691         Oct 5,386,323         Nov 5,924,956         Dec 6,463,588         Percent of budget expended 0.74% Non‐ Departmental  Other City Budget YTD Actual Annual %  over (under) Jan 455,629           455,629           0.00% Feb 711,250            Mar 1,066,875         Apr 1,422,501         May 1,778,126         Jun 2,133,751         Jul 2,489,376         Aug 2,845,001         Sep 3,200,626         Oct 3,556,252         Nov 3,911,877         Dec 4,267,502         Percent of budget expended 10.68%  $‐  $1.00  $2.00  $3.00  $4.00  $5.00  $6.00  $7.00  $8.00  $9.00  $10.00 Millions Non‐Departmental Other City Services Budget Actual Last Year  $‐  $1  $2  $3  $4  $5  $6  $7  $8  $9 Millions Debt Service Budget Actual Last Year Page 35 of 37 City of Renton Monthly Enterprise Fund Financial Report ‐ 2015 Budget Year Utilities Budget Revenue Expense Jan 4,153,122        5,924,339      3,255,611       Feb 9,001,940         Mar 14,128,728       Apr 19,036,527       May 24,436,893       Jun 30,620,233       Jul 37,038,155       Aug 42,835,943       Sep 49,169,309       Oct 54,835,630       Nov 60,174,394       Dec 71,486,298       Percent of budget expended 3.76% Note:  Operations and Capital Airport Budget Revenue Expense Jan 52,738              211,809          77,274             Feb 229,489            Mar 595,740            Apr 685,098            May 848,241            Jun 936,763            Jul 1,185,625         Aug 1,283,302         Sep 1,589,106         Oct 1,718,861         Nov 1,930,107         Dec 2,260,529         Percent of budget expended 3.42% 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 Millions Airport Budget Revenue Expense Page 36 of 37 City of Renton Monthly Enterprise Fund Financial Report ‐ 2015 Budget Year Golf Course Budget Revenue Expense Jan 136,222           86,725            126,955           Feb 267,568            Mar 424,001            Apr 608,130            May 756,759            Jun 959,820            Jul 1,153,686         Aug 1,493,111         Sep 1,741,845         Oct 1,899,744         Nov 2,046,993         Dec 2,616,052         Percent of budget expended 4.85% 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 Page 37 of 37