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HomeMy WebLinkAbout201505, May.pdf ADMINISTRATIVE SERVICES  DEPARTMENT    M   E   M   O   R   A   N   D   U   M       DATE: June 30, 2015     TO: Ed Prince, Council President  Members of the Renton City Council     CC: Denis Law, Mayor  Administrators     FROM: Hai Nguyen, Sr. Finance Analyst     SUBJECT: May 2015 Financial Status Report       At the end of May, general governmental revenues show $1.3 million or 2% over budget.   Revenue sources that are higher than expected are: property tax ($1.1 million); sales tax  ($256k); sales tax annexation credit ($103k); state shared revenues ($274k); gambling taxes  ($236k); public safety ($171k); interest/other earnings ($216k); and other miscellaneous  ($105k).  On the down side, the revenue sources that are underperforming the year to date  budget are: utility taxes ($494k below); building permit & development service fees ($203k  below); recreation ($164k below); and fines/penalties ($246k below).    General government expenditures showed a favorable variance of $1.5 million or 2.7%.  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 $% Beginning Fund Balance 15,575,840$     15,575,840$  17,454,262$       17,454,262$  17,565,282$    17,565,282$ 17,565,282$   ‐                      0.0% OPERATING REVENUES Property Tax 32,485,690        16,765,551     35,295,390          18,201,961     36,040,000       17,968,476    19,057,443      1,088,966      6.1% Sales  Tax 20,416,372        8,361,849        21,512,379          8,566,897        22,239,731       9,164,819       9,421,223         256,404          2.8% Sales  Tax  ‐ Annexation Credit 2,418,789           989,496            2,542,394             1,007,797        2,519,968          1,014,498       1,117,529         103,031          10.2% Criminal Justice Sales  Tax 2,091,174           840,766            2,267,947             904,495             2,305,519          923,060            991,298             68,238             7.4% Natural  Gas  Use Tax 263,660                131,501            271,485                  165,650             300,000               183,049            122,782             (60,267)            ‐32.9% Admission Tax 327,258                152,751            310,311                  154,406             320,000               154,164            151,784             (2,380)               ‐1.5% Franchise  Fees 1,312,727           627,348            1,342,269             646,666             1,260,000          604,617            668,561             63,944             10.6% Electricity Tax 5,155,789           2,331,661        5,167,444             2,405,672        5,365,536          2,462,245       2,075,204         (387,040)         ‐15.7% Natural  Gas  Utility Tax 1,550,900           931,874            1,562,341             986,048             1,550,900          955,437            853,281             (102,156)          ‐10.7% Garbage/Solid Waste 397,596                163,924            573,457                  236,948             400,000               165,129            238,557             73,429             44.5% TV Cable 1,481,779           585,437            1,518,821             609,004             1,579,365          628,694            629,058             364                     0.1% Telephone 917,021                375,314            909,088                  410,273             952,500               409,763            397,717             (12,047)             ‐2.9% Cellular Phone 2,050,312           741,619            1,951,925             741,952             1,967,056          729,159            684,933             (44,227)             ‐6.1% City Utilities 3,964,989           1,556,075        3,961,052             1,572,889        4,058,377          1,602,126       1,640,310         38,184             2.4% Utility Tax Audit ‐                             ‐                        460,513                   ‐                         ‐                           ‐                        ‐                         ‐                      0.0% Leasehold Excise  Tax 164,637                40,988               171,470                  43,738                179,000               45,122               42,865                (2,257)               ‐5.0% Gambling Excise  Tax 1,319,585           575,843            1,650,384             660,879             1,600,000          666,255            902,480             236,225          35.5% Real  Estate  Excise  Tax 4,131,665           1,108,012        4,348,762             2,010,091        4,000,000          1,625,320       1,561,072         (64,249)            ‐4.0% Less: CIP REET (700,000)              (213,085)           (1,650,000)            (381,218)           (1,000,000)         (390,268)          (390,268)            ‐                      0.0% EMS Levy 916,361                229,090            916,361                  225,392             920,000               234,102            234,102             ‐                      0.0% Business License Fees 503,766                284,482            515,555                  245,693             506,000               263,184            263,274             90                        0.0% Animal  Licenses and Spec Events  Permits 99,411                   46,780               95,698                     45,534                91,000                  43,136               46,675                3,539                8.2% Building Permits & Development Svc Fees 4,001,625           1,616,609        4,519,234             1,956,991        4,679,749          1,958,109       1,755,389         (202,719)         ‐10.4% Intergovt'l (Grants, State Shared, etc) 3,863,974           1,583,507        4,522,540             1,912,102        3,909,542          1,288,515       1,490,944         202,428          15.7% Fire District 25 and 40 Contracts 5,726,895           2,794,338        5,959,428             2,899,636        6,116,326          3,104,566       3,104,566         ‐                      0.0% Public Safety 680,581                298,452            844,375                  280,547             513,081               194,548            365,241             170,693          87.7% Culture and Recreation 1,494,580           457,448            1,485,123             490,907             1,580,616          503,065            338,666             (164,399)         ‐32.7% Interfund/Interdept‐Services 3,464,913           1,464,495        3,270,503             1,410,821        3,147,416          1,311,423       1,298,792         (12,632)            ‐1.0% Fines  and Penalties 1,137,140           411,427            962,977                  438,603             1,126,500          454,983            314,127             (140,856)         ‐31.0% Photo Enforcement 1,629,524           861,044            1,719,971             525,332             2,194,000          908,110            802,869             (105,241)         ‐11.6% Seizure Funds ‐ Federal/State/Local 50,639                   29,106               68,870                     (470)                      180,693               43,297               6,444                   (36,854)            ‐85.1% Interests and Other Earnings 423,609                41,099               981,630                  57,032                875,300               61,124               277,510             216,386          354.0% Rents, Leases, and Concessions 734,530                372,078            711,070                  364,229             710,216               361,744            340,235             (21,509)             ‐5.9% Contributions and Donations 84,320                   30,611               113,626                  41,698                97,000                  35,434               38,318                2,884                8.1% Other Miscellaneous 684,187                293,015            879,105                  386,611             705,369               302,365            407,609             105,244          34.8% Refunding Debt and Premiums ‐                             ‐                        ‐                              ‐                         ‐                           13,691,804    13,691,804      ‐                      0.0% Other Financing Sources  (Transfer‐In, etc) 299,527                13,343               48,632                     8,617                   255,000               3,718                  3,718                   (0)                         0.0% Total Operating Revenues 105,545,527     46,893,848     111,782,133       50,233,421     113,245,760    63,674,894    64,946,109      1,271,215      2.0% OPERATING EXPENDITURES Council 289,911                121,071            309,317                  133,956             335,838               142,930            140,500             2,430                1.7% Executive 1,240,910           528,321            1,338,738             517,214             1,714,717          694,977            568,027             126,951          18.3% City Attorney 1,922,225           724,478            1,829,254             713,626             2,001,421          767,231            753,544             13,687             1.8% Court Services 2,003,104           795,263            2,016,273             830,863             2,148,553          869,244            810,280             58,964             6.8% Community and Eco Dvlpmnt Admin 1,047,860           428,857            1,010,761             418,279             1,177,608          484,593            452,800             31,794             6.6% Development Services 3,243,702           1,319,207        2,659,078             1,163,496        2,964,321          1,246,791       1,086,324         160,466          12.9% Economic  Development 467,511                175,487            654,007                  230,384             1,053,786          381,359            278,258             103,101          27.0% Planning 1,510,707           603,248            2,095,706             747,714             2,714,466          1,016,839       1,087,344         (70,505)            ‐6.9% Finance 2,274,147           775,564            2,644,827             852,555             2,795,120          925,150            907,912             17,238             1.9% City Clerk 1,020,822           581,575            1,152,246             516,105             1,091,558          551,378            337,039             214,338          38.9% Human Resources 904,182                357,200            922,668                  365,419             1,316,577          520,778            462,817             57,962             11.1% Police 24,946,784        10,373,682     26,383,640          10,820,669     28,371,356       11,714,544    11,476,180      238,363          2.0% Jail Services 3,814,042           1,271,352        3,760,273             1,567,439        4,200,000          1,728,163       1,728,163         ‐                      0.0% Fire 24,444,372        10,518,427     25,240,760          10,587,000     26,890,757       11,422,752    11,360,848      61,903             0.5% Community Services  Admin 452,146                187,590            480,727                  196,067             560,787               230,632            211,318             19,314             8.4% Parks 4,024,756           1,515,905        4,070,181             1,483,776        4,835,254          1,791,764       1,638,570         153,195          8.5% Parks Planning & Natural  Resources 829,250                258,947            722,739                  270,042             1,034,004          352,436            283,762             68,674             19.5% Recreation 4,846,970           1,698,203        4,823,195             1,601,422        5,200,923          1,774,643       1,795,232         (20,589)            ‐1.2% Human Services 1,162,330           431,038            1,159,189             453,886             1,199,977          457,411            470,636             (13,225)            ‐2.9% Neighborhoods, Resources, & Events 770,841                288,076            875,223                  307,785             1,036,841          375,327            324,365             50,963             13.6% Museum 209,387                87,136               214,291                  84,860                227,761               92,462               94,299                (1,838)               ‐2.0% Public Works  Admin 426,312                202,081            389,493                  160,270             395,867               175,830            161,020             14,810             8.4% Street Maintenance 3,814,132           1,600,743        4,503,315             1,791,574        5,186,713          2,115,430       2,027,380         88,050             4.2% Transportation 4,476,854           1,819,302        4,263,725             1,771,639        5,076,998          2,085,812       1,925,413         160,398          7.7% Debt Service 8,048,508           835,676            8,393,140             917,058             6,463,588          13,990,556    13,990,556      ‐                      0.0% Non‐Departmental and Other 5,475,340           2,385,254        9,758,346             6,350,814        6,740,778          1,403,520       1,403,520          ‐                      0.0% Total Operating Expenditures 103,667,105     39,883,684     111,671,112       44,853,913     116,735,570    57,312,551    55,776,107      1,536,444      2.7% Total Ending Fund Balance 17,454,262$     22,586,004$  17,565,283$       22,833,770$  14,075,471$    23,927,625$ 26,735,284$   2,807,659$   11.7% Summary of Sources and Uses Annual Actual YTD Actual Favorable (Unfavorable) 2013 2014 2015 Variance Annual Actual YTD Actual Annual Budget YTD Budget YTD Actual Monthly Financial Report May 2015 Page 1 of 36 Monthly Financial Report May 2015        OVERVIEW  This financial overview reflects the City’s overall financial position for the fiscal year through May 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 60% of all  resources supporting general governmental activities.   The following section provides detail information on property, sales,  utility, and other taxes.    Property Tax  May’s collection is $7.6 million,  making the total year‐to‐date  collection $19.1 million or 52.9%  of the total budget.  In  comparison to the previous year,  the City collected $855k or 5%  more.  Compared to the budget,  the City is above projections by  $1.1 million or 6%.  The April and  May 2015 variances are due to  the timing of collections.  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  May 2015 sales tax receipts  totalled $2 million.  Compared  with the same month last year, it  is $218k or 12% more.  Compared  to the projected current month’s  budget, it is $28k or 1% above.   The year‐to‐date collection of  $9.4 million is $854k or 10% more  than the prior year and is also  $256k or 3% more than budgeted.   Auto Sales, General Retail, and  Services are the main sectors that  are collecting more than  anticipated.  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            307,006            130,455            74% 14,231               5% Mar 1,626,283        1,066,055        939,218            (687,065)            ‐42% (126,838)            ‐12% Apr 5,808,865        8,037,494        10,160,118     4,351,253        75% 2,122,623        26% May 10,692,069     8,544,299        7,583,868        (3,108,202)       ‐29% (960,431)            ‐11% 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 18,201,961$  17,968,476$  19,057,443$  855,482$         5% 1,088,966$     6% Annual  Total 35,295,390$  36,040,000$   Property Tax Revenues Year to Date through May 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        2,260,395        180,722            9% 120,498            6% Mar 1,562,210        1,658,321        1,674,147        111,937            7% 15,826               1% Apr 1,558,271        1,679,689        1,750,506        192,235            12% 70,817               4% May 1,759,697        1,950,137        1,977,843        218,146            12% 27,706               1% 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 8,566,897$     9,164,819$     9,421,223$     854,326$         10% 256,404$         3% Annual  Total 21,512,379$  22,239,731$   2015 vs. Budget2015 vs. 2014 Month Year  to Date through May Local Retail Sales  Tax  Revenues Page 2 of 36 Monthly Financial Report May 2015      The following table breaks out the City’s base sales tax (excluding Criminal Justice and Annexation Credit) by major business  sectors:                      Utility tax   May utility tax revenues are $1.3  million, which is $118k or 9%  lower than the same month last  year and is also behind the budget  by $129k or 9%.  The year‐to‐date  collection is $6.6 million, which is  $487k or 7% lower than the prior  year and is also $494k or 7%  lower than the budget.                   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$     1,371,800$     1,199,348$     (173,771)$         ‐13% (172,452)$         ‐13% Feb 1,524,563        1,510,913        1,371,771        (152,792)            ‐10% (139,143)            ‐9% Mar 1,631,438        1,441,880        1,544,060        (87,378)               ‐5% 102,180            7% Apr 1,218,999        1,419,168        1,263,898        44,900               4% (155,270)            ‐11% May 1,380,317        1,391,839        1,262,764        (117,553)            ‐9% (129,076)            ‐9% Jun 1,376,544        1,310,144         Jul 1,526,628        1,186,657         Aug 1,270,116        1,293,475         Sep 1,206,313        1,338,119         Oct 1,202,725        1,163,623         Nov 1,170,266        1,233,232         Dec 1,495,099        1,512,883         YTD Total 7,128,436$     7,135,600$     6,641,841$     (486,595)$        ‐7% (493,760)$        ‐7% Annual  Total 16,376,127$  16,173,734$   2015 vs. Budget2015 vs. 2014 Year  to Date through May Utility Tax  Revenues Month Sales  Tax  by Sector 2014 2015 Bgt YTD Act Change  2015/2014 2015 Act  vs  Bgt New Construction 835,137$         1,017,996$     1,060,465$     225,328$       27%$           42,469 4% Auto  Sales 1,628,574        1,706,687        1,798,802        170,227          10%              92,114 5% General Retail 2,734,069        2,831,034        2,922,525        188,456          7%              91,491 3% Manufacturing 878,273            871,644            893,189            14,915             2%              21,544 2% Wholesale 408,990            470,319            476,845            67,855             17%                 6,526 1% Service 1,830,131        1,967,024        2,033,089        202,959          11%              66,065 3% Other 251,722            300,114            236,309            (15,413)            ‐6%            (63,806)‐21% YTD  Total 8,566,897$     9,164,819$     9,421,223$     854,326$       10%256,404$        3% 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 2,405,672$     2,462,245$     2,075,204$     (330,467)$      ‐14%$      (387,040)‐16% Natural  Gas 1,151,698        1,138,485        976,063            (175,635)         ‐15%         (162,423)‐14% Cell 741,952            729,159            684,933            (57,020)            ‐8%            (44,227)‐6% Phone 410,273            409,763            397,717            (12,557)            ‐3%            (12,047)‐3% Cable 609,004            628,694            629,058            20,054             3%                      364 0% Garbage/Solid Waste 236,948            165,129            238,557            1,609                1%              73,429 44% City Utilities 1,572,889        1,602,126        1,640,310        67,421             4%              38,184 2% Utility Tax  Audit ‐                              ‐                              ‐                              ‐                            N/A                              ‐ N/A YTD  Total 7,128,436$     7,135,600$     6,641,841$     (486,595)$     ‐7%(493,760)$       ‐7% Annual Total 16,376,127$  16,173,734$   YTD  as % of 44% 44% Page 3 of 36 Monthly Financial Report May 2015      Other Taxes     Real Estate Excise Tax  The City collected $394k in Real  Estate Excise Tax revenues (REET)  for May.  This is $131k or 50%  more than the same month last  year and is $78k or 25% more  than the current month’s budget.   The year‐to‐date collection is $1.6  million, which is $449k or 22%  less than the prior year and is also  $64k or 4% below the budget.   The variance in February 2014 is  due to an audit done by the  Washington State Department of  Revenue ($135k) and 1 large  transaction ($119k).  The variance  in April 2014 is due to 3 large  transactions ($619k).        Gambling Tax  May’s Gambling Tax collections  totalled $183k, which is $45k or  32% above the same month last  year and is also above the current  month’s budget by $56k or 44%.   The year‐to‐date total of $902k is  $242k or 37% above the prior  year and is also $236k or 35%  above budget.    Pull tabs overall had a 13%  increase, bingo had a 21%  decrease, and card‐rooms are  seeing 68% 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 $669k is $22k or 3% higher  than the prior year and is also  $64k or 11% 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            321,137            158,616            (289,836)            ‐65% (162,521)            ‐51% Mar 227,629            266,310            343,579            115,950            51% 77,269               29% Apr 909,120            548,260            438,485            (470,635)            ‐52% (109,775)            ‐20% May 262,746            315,718            394,014            131,268            50% 78,296               25% Jun 624,342            468,872             Jul 350,214            306,677             Aug 346,677            324,518             Sep 265,534            267,062             Oct 436,050            346,421             Nov 223,675            306,575             Dec 92,179               354,555             YTD Total 2,010,091$     1,625,320$     1,561,072$     (449,019)$        ‐22% (64,249)$           ‐4% Annual  Total 4,348,762$     4,000,000$      Real  Estate Excise  Tax  Revenues Year to Date through May Month 2015 vs. Budget2015 vs. 2014 2014 2015 2015 Actual Budget Actual $ % $ % Jan 131,776$         142,914$         158,293$         26,516$            20% 15,379$            11% Feb 133,109            111,429            184,189            51,080               38% 72,759               65% Mar 153,695            142,756            169,262            15,567               10% 26,506               19% Apr 103,980            142,027            207,646            103,666            100% 65,619               46% May 138,319            127,128            183,090            44,771               32% 55,962               44% 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 660,879$         666,255$         902,480$         241,600$         37% 236,225$         35% Annual  Total 1,650,384$     1,600,000$      Year to Date through May 2015 vs. 2014 2015 vs. Budget Gambling Tax  Revenue Month 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            335,218            11,674               4% 33,610               11% Jul 324,273            303,714             ‐                         Oct 321,828            305,167             ‐                         Dec 49,502               46,502               ‐                         YTD  Total 646,666$         604,617$         668,561$         21,896$            3% 64,462$            11% Annual  Total 1,342,269$     1,260,000$      Month 2015 vs. 2014 2015 vs. Budget Franchise  Fees Revenue Year  to Date through May Page 4 of 36 Monthly Financial Report May 2015      Admission Tax   Admission Tax returns are due  quarterly in January, April, July,  and October of each year.  April  2015 collections represent  activities conducted during the 1st  quarter of 2015.  The year‐to‐date  collection of $152k is $3k or 2%  less than the prior year and is also  $2k or 2% less than the budget.                Licenses and Permits    Building Permits and  Development Service Fees  Building Permits and  Development Service Fee  revenues totalled $235k in May.   The year‐to‐date development  fees revenue of $1.8 million is  $202k or 10% less than the year  before and is also $203k or 10%  lower than budget.                        Business Licenses  Business Licenses totalled $30k  for May, which is $15k or 99%  above the same month last year  and is also $6k or 25% above the  current month’s budget.  The  year‐to‐date Business Licenses  revenue of $263k is $18k or 7%  above the prior year and is right  on target with the budget.  2014 2015 2015 Actual Budget Actual $ % $ % Jan 80,243$            81,652$            83,675$            3,432$               4% 2,023$               2% Feb ‐                         ‐                        1,371                  1,371                  100% 1,371                  100% Mar ‐                        ‐                        106                       106                       100% 106                       100% Apr 74,163               72,512               65,108               (9,055)                  ‐12% (7,404)                  ‐10% May ‐                        ‐                        1,523                  1,523                  100% 1,523                  100% Jun 145                       73                          ‐                         Jul 79,130               83,619               ‐                         Aug ‐                        38                          ‐                         Oct 76,631               81,433               ‐                         Nov ‐                        598                       ‐                         Dec ‐                        75                          ‐                         YTD  Total 154,406$         154,164$         151,784$         (2,622)$               ‐2% (2,380)$               ‐2% Annual  Total 310,311$         320,000$          2015 vs. Budget Admission  Tax Revenue Year  to Date through May Month 2015 vs. 2014 2014 2015 2015 Actual Budget Actual $ % $ % Jan 432,890$         417,515$         260,603$         (172,288)$        ‐40% (156,913)$        ‐38% Feb 412,317            354,160            328,557            (83,760)               ‐20% (25,602)              ‐7% Mar 388,190            373,356            275,826            (112,364)           ‐29% (97,530)               ‐26% Apr 374,004            408,228            655,282            281,279            75% 247,055            61% May 349,590            404,850            235,121            (114,469)           ‐33% (169,729)           ‐42% 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 1,956,991$     1,958,109$     1,755,389$     (201,602)$        ‐10% (202,719)$        ‐10% Annual  Total 4,519,234$     4,679,749$      Building Permits  and Development Service  Fees Year  to Date through May 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               38,440               13,428               54% 5,841                  18% Mar 5,421                  8,867                  4,468                  (953)                      ‐18% (4,399)                  ‐50% Apr 97,104               99,158               88,757               (8,347)                  ‐9% (10,401)               ‐10% May 15,091               24,049               29,979               14,888               99% 5,930                  25% 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 245,693$         263,184$         263,274$         17,581$            7%90$                       0% Annual  Total 515,555$         506,000$          2015 vs. 2014 Year to Date through May 2015 vs. Budget Business  Licenses Month Page 5 of 36 Monthly Financial Report May 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 89% of the total  revenues in this category.   The year‐to‐date total Intergovernmental revenue is $5.8 million or 44% of the budget.       State Shared Revenues  State Shared Revenue  collections totalled $2.1  million since the start of the  year.  Compared to the  prior year, State Shared  Revenues are above by  $116k or 6%.  Compared to  the projected budget, the  City is collecting $274k or  15% 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 57%  of the total revenue in this category.  The year‐to‐date total charges for services are $2.9 million or 41% of the budget.  The  following sections provide detail information for Public Safety, Recreation, and Interfund Services.      Public Safety Services  Public Safety Services totalled  $365k 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 30% more.   Compared to the year‐to‐date  budget, the City is over budget by  $171k or 88%.  The large January  2014 variance is due to the timing  of when Valley Narcotics  Enforcement Team (VNET)  2014 2015 2015 Actual Budget Actual $ % $ % Jan 117,639$         50,388$            58,509$            (59,130)$            ‐50% 8,121$               16% Feb 45,139               54,499               42,228               (2,910)                  ‐6% (12,271)               ‐23% Mar 44,028               27,253               62,481               18,453               42% 35,228               129% Apr 38,202               34,344               146,715            108,513            284% 112,371            327% May 35,540               28,065               55,309               19,769               56% 27,243               97% 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 280,547$         194,548$         365,241$         84,694$            30% 170,693$         88% Annual  Total 846,409$         513,081$          Month 2015 vs. 2014 Year to Date through May Public Safety Services 2015 vs. Budget Intergovernmental 2014 2015 Bgt YTD Act Change 2015/2014 2015 Act  vs  Bgt  Fire  District #25 594,325$         628,463$         628,463$         34,139$          6% $                          ‐ 0% Fire  District #40 2,305,311        2,476,103        2,476,103        170,792          7%‐                            0% State  Shared Revenue 1,937,057        1,779,613        2,053,396        116,338          6% 273,782          15% Federal  Grants 778,872            307,009            307,009            (471,863)         ‐61%‐                            0% State  Grants 22,404               27,771               27,771               5,366                24%‐                            0% Other Grants/Intgovt 78,263               331,284            328,167            249,905          319% (3,116)                ‐1% ARRA Grants ‐                              0                              ‐                               ‐                            N/A ‐                            0% Total  Rev YTD 5,716,232$     5,550,244$     5,820,910$     104,677$       2%270,666$        5% Total  Rev Annual 13,664,242$  13,251,387$   YTD  %42% 42% 44% Note:  Includes CJ Sales  Tax  and FD25 & FD40  contracts 2014 2015 2015 Actual Budget Actual $ % $ % Crim Just Sales  Tax 904,495$         923,060$         991,298$         86,803$            10% 68,238$            7% Judicial Contribution 11,342               ‐                        10,895               (447)                      ‐4% 10,895               100% Crim Just ‐ High Crime 127,155            ‐                        125,694            (1,461)                  ‐1% 125,694            100% Crim Just ‐ Pop 11,897               11,535               12,688               791                       7% 1,154                  10% Crim Just ‐ Spec  Prog 44,030               42,878               46,617               2,588                  6% 3,739                  9% State DUI 8,694                  8,525                  8,544                  (151)                      ‐2%19                          0% Liquor Profits 212,414            212,605            212,978            565                       0% 374                       0% Liquor Excise  Tax 92,598               83,960               108,837            16,239               18% 24,877               30% Fuel  Tax 524,433            497,050            535,844            11,411               2% 38,794               8% YTD  Total 1,937,057$     1,779,613$     2,053,396$     116,338$         6% 273,782$         15% Annual Total 5,045,728$     4,777,519$      Year to Date through May State  Shared Revenues 2015 vs. 2014 Revenue 2015 vs. Budget Page 6 of 36 Monthly Financial Report May 2015      contributions are receipted.  The large June 2014 variance is due to staff reimbursement for training provided to the Basic Law  Enforcement Academy.  The large October 2014 variance is due to staff reimbursement for the Oso mudslide.  April 2015  variance is due to receipting $75k reimbursement for the School Resource Officer (SRO) program.      Recreation  Recreation revenues totalled $64k  for the current month.  Compared  to the same month the prior year,  the City collected $43k or 40%  less.  Compared to the projected  monthly budget, the City  collected $43k or 40% less.  The  year‐to‐date collection of $339k is  $152k or 31% lower than the year  before and is also $164k or 33%  lower than the year‐to‐date  budget.  The variance with the  prior year and monthly budget is  due to a change in how the  recreation class revenues are  recorded.  The City is now  recognizing class revenues as the  classes begin instead of when they are paid.          Interfund Services  The year‐to‐date collections for  Interfund Services revenues are  $1.3 million.  Compared to the  prior year, the revenues are under  by $112k or 8%.  Compared to the  projected budget, the revenues  are below by $13k 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               30,177               (38,696)               ‐56% (33,495)               ‐53% Mar 66,458               77,421               35,946               (30,513)               ‐46% (41,475)               ‐54% Apr 179,282            185,568            91,404               (87,879)               ‐49% (94,164)               ‐51% May 106,771            107,408            64,015               (42,756)               ‐40% (43,393)               ‐40% 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 490,907$         503,065$         338,666$         (152,241)$        ‐31% (164,399)$        ‐33% Annual  Total 1,485,123$     1,580,616$      Recreation Year to Date through May 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            264,413            7,386                  3% 2,128                  1% Mar 287,465            262,285            260,071            (27,393)               ‐10% (2,213)                  ‐1% Apr 295,489            262,285            248,466            (47,023)               ‐16% (13,819)              ‐5% May 269,032            262,285            260,774            (8,259)                  ‐3% (1,511)                  ‐1% 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 1,410,821$     1,311,423$     1,298,792$     (112,030)$        ‐8% (12,632)$           ‐1% Annual  Total 3,270,503$     3,147,416$      2015 vs. Budget Month Interfund Services Year to Date through May 2015 vs. 2014 Page 7 of 36 Monthly Financial Report May 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  $1.1 million.  This is $153k or 16%  higher than a year ago but is  $246k or 18% 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  $803k.      The associated costs includes the equipment  provided by American Traffic Solutions, Inc.  (ATS), dedicated 1 FTE in the Court Services  Department to process the increased caseload  and 1.1 FTEs in the Police Department for  support services.  This staff time, along with a  50% pro tem budget and interpreter costs  amounts to $308k 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  and February 2015’s equipment rental costs were recorded in March.     2014 2015 2015 Actual Budget Actual $ % $ % Jan 136,762$         180,526$         124,856$         (11,906)$            ‐9% (55,670)$            ‐31% Feb 151,470            241,215            213,981            62,511               41% (27,234)               ‐11% Mar 203,482            285,153            275,737            72,255               36% (9,417)                  ‐3% Apr 263,785            357,892            245,206            (18,579)               ‐7% (112,686)            ‐31% May 208,436            298,306            257,217            48,781               23% (41,089)               ‐14% 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 963,935$         1,363,093$     1,116,996$     153,061$         16% (246,097)$         ‐18% Annual  Total 2,682,948$     3,320,500$      Month 2015 vs. Budget2015 vs. 2014 Year  to Date through May Fines  and Penalties by Month Year  to Date through May 2014 2015 2015 Actual Budget Actual $ % $ % Civil Penalties 2,854$               5,950$               1,459$               (1,395)$               ‐49% (4,490)$               ‐75% Civil Infraction Penalties 243,686            250,450            151,039            (92,647)               ‐38% (99,411)               ‐40% Civil Parking Infraction Penalties 77,697               74,358               53,184               (24,513)               ‐32% (21,173)               ‐28% Photo Enforcement  Program 525,332            908,110            802,869            277,537            53% (105,241)            ‐12% Criminal Traffic  Misdemeanor  Fines 35,825               47,077               31,478               (4,347)                  ‐12% (15,599)               ‐33% Criminal Non‐Traffic  Fines 18,842               16,141               25,135               6,293                  33% 8,994                  56% Criminal Costs 50,883               49,459               39,594               (11,288)               ‐22% (9,865)                  ‐20% Non‐Court Fines, Forfeitures and Penalties 8,816                  11,548               12,237               3,422                  39% 689                       6% YTD  Total 963,935$         1,363,093$     1,116,996$     153,061$         16% (246,097)$        ‐18% Annual Total 2,682,948$     3,320,500$      Revenue 2015 vs. Budget Fines  and Penalties by Type 2015 vs. 2014 Favorable 15 Budget 15 Actual 15  Budget 15 Actual (Unfavorable) 1 Jan 138,983$         121,709$         88,955$            25,705$            96,004$             Feb 148,513            152,185            88,955               25,705               126,480             Mar 168,263            198,034            88,955               162,480            35,554                Apr 251,837            166,166            88,955               94,253               71,913                May 200,513            164,775            88,955               94,100               70,675                Jun 191,262             ‐                        88,955                ‐                        ‐                         Jul 193,937            ‐                        88,955               ‐                        ‐                         Aug 168,554            ‐                        88,955               ‐                        ‐                         Sep 153,716            ‐                        88,955               ‐                        ‐                         Oct 170,949            ‐                        88,955               ‐                        ‐                         Nov 199,054            ‐                        88,955               ‐                        ‐                         Dec 208,419            ‐                        88,955               ‐                        ‐                         YTD  Total 908,110$         802,869$         444,775$         402,243$         400,626$          Annual  Total 2,194,000$     1,067,460$      1Actuals  of Revenues and Expenses Photo Enforcement  Program Year  to Date through May Month Revenues Expenses Page 8 of 36 Monthly Financial Report May 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 71% of  the total revenue in this category.   The year‐to‐date total  miscellaneous is $865k.   Compared to last year, the  revenues are above by $218k or  34%.  Compared to the projected  year‐to‐date budget, the revenues  are over by $238k 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 timing of when interfund interest was recorded  from Surface Water to Street Maintenance (prior year, trued up in September).    Other miscellaneous revenues are higher than the prior year and budget due to higher than expected utility late payment  penalties and miscellaneous fire reimbursements.      EXPENSES  Overall the City has expended 48% of its budgeted general governmental expenditures at the end of May.  This is $1.5 million or  2.7% below year‐to‐date budgeted expenditures.  The City did not have any general governmental departments over budget but  did we did see some divisions within those departments over budget. Please refer to the General Governmental Funds Summary  of Sources and Uses table on page 1 for details.       2014 2015 2015 Actual Budget Actual $ % $ % Jan 243,963$         195,249$         269,664$         25,701$            11% 74,416$            38% Feb 99,547               79,392               135,539            35,992               36% 56,147               71% Mar 126,132            138,941            182,386            56,253               45% 43,445               31% Apr 70,094               79,092               132,893            62,799               90% 53,801               68% May 107,650            134,915            144,753            37,103               34% 9,837                  7% 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 647,386$         627,590$         865,234$         217,849$         34% 237,645$         38% Annual  Total 2,298,586$     2,165,209$      Year  to Date through May Month 2015 vs. Budget2015 vs. 2014 Miscellaneous  Revenues  by Month 2014 2015 2015 Actual Budget Actual $ % $ % Interests and Other Earnings 57,032$            61,124$            277,510$         220,478$         387% 216,386$         354% Rents, Leases, and Concessions 364,229            361,744            340,235            (23,994)              ‐7% (21,509)              ‐6% Contributions/Donations  from Private Sources 41,698               35,434               38,318               (3,380)                 ‐8% 2,884                  8% Other 184,896            125,990            202,728            17,832               10% 76,738               61% Seizure  Funds ‐ Federal/State/Local (470)                     43,297               6,444                  6,913                   ‐1472% (36,854)               ‐85% YTD  Total 647,386$         627,590$         865,234$         217,849$         34% 237,645$         38% Annual Total 2,298,586$     2,165,209$      2015 vs. Budget Miscellaneous Revenues  by Type Year to Date through May Revenue 2015 vs. 2014 Page 9 of 36 Monthly Financial Report May 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 and 2015.  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 ‐                  ‐                 ‐                 ‐                 41,225            17,000            ‐                  Grants  / intergovernmental 1,321,770       ‐                 36,628            ‐                 ‐                 1,052,680       ‐                  Charges  for services 59,340            677,439          7,320,243       6,106,295       4,056,315       4,510,423       6,524,330        Interdepartmental services ‐                 ‐                 ‐                 ‐                 ‐                 ‐                 ‐                  Fines  and penalties 1,325              ‐                 ‐                 ‐                 400                 ‐                 ‐                  Rents, leases, and misc fees 1,000,442       129,729          39,336            64,617            ‐                 ‐                 ‐                  Interest and other misc 2,472              7,707              5,829              410,587          384,359          300,850          7,229               TOTAL REVENUES 2,385,349       814,875          7,402,036       6,581,499       4,482,299       5,880,953       6,531,559        EXPENSES: Utility billing ‐                  ‐                 54,640            50,945            39,359            63,433             ‐                  Utility systems ‐                  ‐                 5,571,013       1,672,337       1,300,256       1,312,395        ‐                  Utility maintenance ‐                 ‐                 114,350          1,992,789       618,211          1,067,102       6,416,844        Transportation 645,498          ‐                 ‐                 ‐                 ‐                 ‐                 ‐                  Golf ‐                 753,553          ‐                 ‐                 ‐                 ‐                 ‐                  TOTAL EXPENSES 645,498          753,553          5,740,003       3,716,071       1,957,826       2,442,930       6,416,844        AMOUNT AVAILABLE FOR DEBT SERVICE 1,739,851       61,322            1,662,033       2,865,428       2,524,473       3,438,023       114,715           DEBT SERVICE: Principal ‐                  ‐                 ‐                 ‐                 ‐                 ‐                 ‐                  Interest ‐                 ‐                 ‐                 ‐                 ‐                 216,669          ‐                  TOTAL DEBT SERVICE ‐                 ‐                 ‐                 ‐                 ‐                 216,669          ‐                  CAPITAL PROJECTS 1,521,874       ‐                 ‐                 407,548          311,385          1,476,882       ‐                  TRANSFERS IN/(OUT)‐                 ‐                 ‐                 (3,187)            (326)               ‐                 ‐                  CHANGE  IN FUND BALANCE 217,977          61,322            1,662,033       2,454,693       2,212,762       1,744,472       114,715           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, May  31 1,024,798       18,411            3,207,639       18,326,787     9,801,851       9,548,693       3,431,025            Page 10 of 36 Monthly Financial Report May 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 ‐               48,657          ‐               ‐                     ‐               ‐               ‐                Grants  / intergovernmental ‐               ‐               ‐               ‐                     ‐               ‐               40,057          Charges  for services Equipment rental  m&o 1,155,621    1,462,028    ‐               ‐                     ‐               ‐               ‐                Print and mail ‐               36,733         ‐               175,187             ‐               ‐               ‐                Communications ‐               1,591           ‐               242,568             ‐               ‐               ‐                Facilities ‐               ‐               2,050,615    ‐                     ‐               ‐               ‐                Data cards  and cell  phones ‐               66,844         ‐               ‐                     ‐               ‐               ‐                IT service co ntracts ‐               205,190        ‐               ‐                     ‐               ‐               ‐                Interest and other misc 10,986         4,199           2,632           865                    29,586         13,926         15,991          Internal service fund misc: Vehicle  / equipment capital  recovery 1,233,742    70,838         ‐               ‐                     ‐               ‐               ‐                Insurance premiums ‐               ‐               ‐               ‐                     773,375       ‐               ‐                Worker's  comp/unemployment ‐               ‐               ‐               ‐                     721,549       ‐               ‐                Benefit premiums ‐               ‐               ‐               ‐                     ‐               4,814,561    927,747        Other misc 1,635           ‐               816              17                      ‐               486,962       ‐                Interfund Loan ‐               ‐               ‐               ‐                     143,079       ‐               ‐                Capital  contributions ‐               ‐               ‐               ‐                     ‐               ‐               ‐                Disposal  of capital  assets 27,088         ‐               ‐               ‐                     ‐               ‐               ‐                Insurance recoveries ‐               ‐               ‐               ‐                     37,640         ‐               ‐                TOTAL REVENUES 2,429,072    1,896,080    2,054,062    418,637             1,705,229    5,315,449    983,795        EXPENSES: Communications 174,258              Equipment rental 871,089        Facilities 1,725,531     Healthcare 5,026,073     Information technology 1,506,149     Print and mail 151,540              Retiree healthcare 429,377        Risk management: Risk ma nagement 1,297,622     Unemployment 20,244          Worker's  compensation 724,265        TOTAL EXPENSES 871,089       1,506,149    1,725,531    325,798             2,042,131    5,026,073    429,377        AMOUNT AVAILABLE FOR CAPITAL 1,557,983    389,931       328,531       92,839               (336,902)      289,376       554,418        CAPITAL PROJECTS 2,111,836    153,534       64,495         ‐                     ‐               ‐               ‐                TRANSFERS IN 11,005         34,115         ‐               ‐                     ‐               ‐               ‐                TRANSFERS (OUT)‐               ‐               ‐               ‐                     ‐               ‐               ‐                CHANGE  IN FUND BALANCE (542,848)      270,512       264,036       92,839               (336,902)      289,376       554,418        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, May  31 4,767,471    2,186,560    1,418,125    476,808             11,732,409  6,964,881    8,266,281     Page 11 of 36 Monthly Financial Report May 2015      FUND BALANCE  Page 13 shows the ending fund balance as of May 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 May, the City has $26.7 million reported in the combined general governmental fund balance of the current year’s  operating budget, which is approximately 23% of budgeted operating expenditures.  This is an increase of $9.2 million from the  year’s beginning balance.  May’s ending fund balance is over the anticipated General Governmental Fund Balance of $23.9  million by $2.8 million or 11.7%.  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 12 of 36 Monthly Financial Report May 2015      City  of Renton All Funds ‐ Revenue, Expenditures and Fund  Balances Cash  Basis through May 31, 2015 Funds Balance  01/01/2015 Budgeted  Revenue Revenue  05/31/15 Total Funds   Available Budgeted  Expenditure Expenditure  05/31/15 Ending Balance GENERAL GOVERNMENT FUNDS: 17,565,282      113,245,760    64,946,109      82,511,391      116,735,570    55,776,107      26,735,284       000 General 11,159,313      83,431,472      38,287,484      49,446,797      86,638,897      33,448,215      15,998,583       001 Community Services 2,467,703        12,478,920      5,110,640        7,578,343        12,608,356      4,231,709        3,346,634         003 Street 2,147,229        10,096,711      4,945,815        7,093,044        10,263,711      3,952,794        3,140,251         004 Community Dev Block Grant 74,951             462,908           ‐                      74,951             448,804           27,485             47,466              005 Museum 65,500             227,761           113,957           179,457           227,761           94,299             85,158              009 Farmers  Market 104,950           59,400             9,419               114,369           59,453             21,538             92,831              011 Fire  Health & Wellness 74,565             25,000             8,618               83,183             25,000             9,511               73,672              201 Ltd  GO Bonds  Gen Govt Debt 838,633           1,749,405        876,564           1,715,197        1,749,405        ‐                      1,715,197         215 Gen Govt Misc Debt Service 632,438           4,714,183        15,593,612      16,226,050      4,714,183        13,990,556      2,235,494         SPECIAL REVENUE FUNDS: 1,100,381        1,786,631        684,892           1,785,273        1,807,969        616,180           1,169,093         102 Arterial  Street 14,885             640,000           252,399           267,284           640,000            ‐                      267,284            108 Leased  City Properties 121,014           768,957           263,206           384,220           663,403           508,209           (123,989)          110 Hotel Motel 219,090           265,000           99,018             318,108           283,942           46,194             271,914            125 1% For Art 101,380           15,000             204                  101,584           102,950           ‐                      101,584            127 Cable  Communication 313,090           97,674             69,402             382,492           117,674           61,777             320,715            135 Springbrook Wetlands  Bank 330,922           ‐                      663                  331,585           ‐                      ‐                      331,585            CAPITAL PROJECT FUNDS (CIP):27,979,966      23,803,437      3,858,687        31,838,653      47,027,879      8,183,817        23,654,836       303 Community Dev Mitigation 1,238,600        86,500             147,110           1,385,710        ‐                      ‐                      1,385,710         304 Fire  Mitigation 926,488           99,000             98,099             1,024,587        250,000           ‐                      1,024,587         305 Transportation  Mitigation 844,648           216,500           309,632           1,154,280        391,000           ‐                      1,154,280         316 Municipal  Facilities  CIP 4,493,986        4,718,145        1,155,187        5,649,173        8,918,715        1,941,362        3,707,811         317 Transportation  CIP 4,059,718        18,683,292      2,119,085        6,178,803        22,063,404      1,463,534        4,715,269         326 Housing Opportunity 1,086,766        ‐                      2,166               1,088,932        75,000             50,000             1,038,932         336 New Library Development 15,329,760      ‐                      27,408             15,357,168      15,329,760      4,728,921        10,628,247       ENTERPRISE FUNDS:36,891,230      97,849,061      34,099,401      70,990,631      107,984,277    25,631,427      45,359,204       4X2 Airport Operating & CIP 806,821           16,596,888      2,385,347        3,192,168        16,469,927      2,167,372        1,024,796         403 Solid Waste  Utility 1,545,606        16,461,726      7,402,037        8,947,643        16,675,139      5,740,003        3,207,640         4X4 Golf Operating & CIP (42,911)           2,655,383        835,705           792,794           2,616,052        774,384           18,410              4X5 Water Operating & CIP 15,872,094      16,272,634      6,581,500        22,453,594      20,799,381      4,126,806        18,326,788       4X6 Waste Water Operating & CIP 7,589,089        11,979,140      4,482,299        12,071,388      13,588,076      2,269,537        9,801,851         416 King  County Metro 3,316,310        16,638,722      6,531,560        9,847,870        16,638,722      6,416,844        3,431,026         4X7 Surface  Water Operating & CIP 7,804,221        17,244,568      5,880,953        13,685,174      21,196,980      4,136,481        9,548,693         INTERNAL SERVICE FUNDS:35,221,104      37,224,840      14,847,443      50,068,547      36,727,348      14,256,013      35,812,534       501 Equipment Repair/Replacement 5,310,319        5,779,036        2,440,078        7,750,397        6,878,442        2,982,925        4,767,472         502 Insurance 12,069,311      5,641,647        1,705,229        13,774,540      3,594,578        2,042,131        11,732,409       503 Information Services 1,916,048        4,631,231        1,930,195        3,846,243        5,606,865        1,659,683        2,186,560         504 Facilities 1,154,089        4,954,325        2,054,062        3,208,151        5,115,716        1,790,026        1,418,125         505 Communications 383,969           992,431           418,636           802,605           991,430           325,798           476,807            512 Insurance, Healthcare 6,675,505        12,954,736      5,315,449        11,990,954      13,424,573      5,026,073        6,964,881         522 Insurance, Leoff1 Retirees HC 7,711,863        2,271,434        983,794           8,695,657        1,115,744        429,377           8,266,280         FIDUCIARY FUNDS:5,040,982        468,000           151,454           5,192,436        210,475           88,008             5,104,428         611 Firemen's  Pension 5,040,982        468,000           151,454           5,192,436        210,475           88,008             5,104,428         TOTAL  FUNDS 123,798,945 274,377,729 118,587,986 242,386,931 310,493,518 104,551,552 137,835,379  Page 13 of 36 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 11,956,490            17,074,731            (5,118,241)             12,447,041             March 18,465,333            25,740,531            (7,275,198)             10,290,084             April 35,699,323            33,688,640            2,010,683              19,575,965             May 64,946,109            55,776,107            9,170,002              26,735,284             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)  ‐  1,000,000  2,000,000  3,000,000  4,000,000  5,000,000  6,000,000  7,000,000  8,000,000  9,000,000  10,000,000  11,000,000  ‐  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 14 of 36 City of Renton Monthly Revenue Analysis ‐ 2015 Budget Year General  Government Budget YTD Actual Annual %  over (under) Jan 5,741,881        5,697,180         ‐0.78% Feb 12,058,105      11,956,490       ‐0.84% Mar 18,474,798      18,465,333       ‐0.05% Apr 33,331,883      35,699,323      7.10% May 63,674,894      64,946,109      2.00% Jun 56,073,066       Jul 62,521,904       Aug 68,797,373       Sep 75,195,400       Oct 91,106,325       Nov 105,819,619     Dec 113,245,760     Percent of budget 57.35% Property Tax Budget YTD Actual Annual %  over (under) Jan 27,853              67,234              141.39% Feb 320,628           374,240           16.72% Mar 1,386,683        1,313,457         ‐5.28% Apr 9,424,178        11,473,575      21.75% May 17,968,476      19,057,443      6.06% 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 52.88%  $‐  $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 15 of 36 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        4,494,673        4.21% Mar 6,156,744        6,366,163        3.40% Apr 8,019,181        8,324,401        3.81% May 10,179,318      10,538,752      3.53% 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 42.56% Note:  Excludes CJ Sales Tax and Natural Gas Use Tax. Utility Tax Budget YTD Actual Annual %  over (under) Jan 1,371,800        1,199,348         ‐12.57% Feb 2,882,713        2,571,119         ‐10.81% Mar 4,324,593        4,115,178        ‐4.84% Apr 5,743,761        5,379,077        ‐6.35% May 7,135,600        6,641,841        ‐6.92% Jun 8,445,745         Jul 9,632,402         Aug 10,925,876       Sep 12,263,996       Oct 13,427,619       Nov 14,660,851       Dec 16,173,734       Percent of budget 41.07% 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 16 of 36 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           583,727            ‐17.03% Mar 936,587           784,273            ‐16.26% Apr 1,341,646        1,164,263         ‐13.22% May 1,662,501        1,377,137         ‐17.16% 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 35.21% Note:  Franchise Fees Intergovt'l Budget YTD Actual Annual %  over (under) Jan 434,559           500,793           15.24% Feb 1,046,944        1,144,443        9.31% Mar 1,571,828        1,686,664        7.31% Apr 2,644,504        2,889,749        9.27% May 5,550,244        5,820,910        4.88% Jun 6,211,357         Jul 6,787,699         Aug 7,421,511         Sep 8,086,809         Oct 9,059,268         Nov 12,581,607       Dec 13,251,387       Percent of budget 43.93% 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 17 of 36 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        982,531            ‐6.07% Mar 1,605,315        1,508,665         ‐6.02% Apr 2,237,065        2,428,409        8.55% May 2,787,340        2,895,781        3.89% 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 41.31% Note: Excludes FD25 & FD40 contracts Fines &  Forfeits Budget YTD Actual Annual %  over (under) Jan 180,526           124,856            ‐30.84% Feb 421,742           338,837            ‐19.66% Mar 706,895           614,574            ‐13.06% Apr 1,064,787        859,779           ‐19.25% May 1,363,093        1,116,996        ‐18.05% 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 33.64%  $‐  $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 18 of 36 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        1,061,217        1.22% Mar 1,372,072        1,488,270        8.47% Apr 2,360,868        2,456,370        4.05% May 2,705,211        2,936,494        8.55% 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 46.18% Misc Budget YTD Actual Annual %  over (under) Jan 195,249           269,664           38.11% Feb 274,641           405,203           47.54% Mar 413,582           587,589           42.07% Apr 492,674           720,482           46.24% May 627,590           865,234           37.87% 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 39.96%  $‐  $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 19 of 36 City of Renton Monthly Revenue Analysis ‐ 2015 Budget Year Other  Financing Budget YTD Actual Annual %  over (under) Jan 21,250               ‐                         0.00% Feb 500                   500                   0.00% Mar 500                   500                   0.00% Apr 3,218                3,218                0.00% May 13,695,522      13,695,522      0.00% Jun 127,500            Jul 148,750            Aug 170,000            Sep 191,250            Oct 212,500            Nov 233,750            Dec 255,000            Percent of budget 5370.79% $0 $2 $4 $6 $8 $10 $12 $14 $16 Mi l l i o n s Other Financing Sources Budget Actual Last Year Page 20 of 36 City of Renton Monthly Revenue Analysis ‐ 2015 Budget Year REET Budget YTD Actual Annual %  over (under) Jan 173,895           226,377           30.18% Feb 495,032           384,994            ‐22.23% Mar 761,342           728,573            ‐4.30% Apr 1,309,602        1,167,058         ‐10.88% May 1,625,320        1,561,072         ‐3.95% Jun 2,094,192         Jul 2,400,870         Aug 2,725,387         Sep 2,992,449         Oct 3,338,870         Nov 3,645,445         Dec 4,000,000         Percent of budget 39.03% Bldg Permits &  Devlpmt Svc  Fees Budget YTD Actual Annual %  over (under) Jan 417,515           260,603            ‐37.58% Feb 771,675           589,160            ‐23.65% Mar 1,145,031        864,986            ‐24.46% Apr 1,553,259        1,520,269         ‐2.12% May 1,958,109        1,755,389         ‐10.35% 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 37.51%  $‐  $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 21 of 36 City of Renton Monthly Expenditure Analysis ‐ 2015 Budget Year General  Government Budget YTD Actual Annual %  over (under) Jan 8,870,211        8,067,548         ‐9.05% Feb 17,801,100      17,074,731       ‐4.08% Mar 26,363,724      25,740,531       ‐2.36% Apr 35,013,596      33,688,640       ‐3.78% May 57,312,551      55,776,107       ‐2.68% Jun 56,818,048       Jul 66,902,453       Aug 76,921,427       Sep 86,675,027       Oct 96,117,892       Nov 105,532,438     Dec 116,735,570     Percent of budget expended 47.78% Legislative Budget YTD Actual Annual %  over (under) Jan 26,298              32,033              21.81% Feb 58,089              58,037               ‐0.09% Mar 87,938              88,145              0.23% Apr 115,765           113,635            ‐1.84% May 142,930           140,500            ‐1.70% 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 41.84%  $‐  $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 22 of 36 City of Renton Monthly Expenditure Analysis ‐ 2015 Budget Year Executive Budget YTD Actual Annual %  over (under) Jan 103,164           80,465               ‐22.00% Feb 247,755           200,055            ‐19.25% Mar 394,565           319,885            ‐18.93% Apr 549,627           443,641            ‐19.28% May 694,977           568,027            ‐18.27% Jun 826,471            Jul 971,091            Aug 1,120,544         Sep 1,257,659         Oct 1,400,057         Nov 1,537,283         Dec 1,714,717         Percent of budget expended 33.13% City Attorney Budget YTD Actual Annual %  over (under) Jan 147,754           151,100           2.27% Feb 300,008           294,916            ‐1.70% Mar 452,011           443,297            ‐1.93% Apr 612,052           599,643            ‐2.03% May 767,231           753,544            ‐1.78% 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 37.65%  $‐  $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 23 of 36 City of Renton Monthly Expenditure Analysis ‐ 2015 Budget Year Court Services Budget YTD Actual Annual %  over (under) Jan 166,668           151,935            ‐8.84% Feb 338,869           313,414            ‐7.51% Mar 511,393           477,408            ‐6.65% Apr 696,880           641,217            ‐7.99% May 869,244           810,280            ‐6.78% Jun 1,056,245         Jul 1,234,390         Aug 1,409,269         Sep 1,584,709         Oct 1,758,480         Nov 1,925,555         Dec 2,148,553         Percent of budget expended 37.71% CED Admin Budget YTD Actual Annual %  over (under) Jan 96,399              88,408               ‐8.29% Feb 192,792           177,244            ‐8.06% Mar 289,500           266,079            ‐8.09% Apr 387,901           358,681            ‐7.53% May 484,593           452,800            ‐6.56% Jun 581,892            Jul 679,312            Aug 776,605            Sep 874,091            Oct 971,695            Nov 1,068,592         Dec 1,177,608         Percent of budget expended 38.45%  $‐  $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 24 of 36 City of Renton Monthly Expenditure Analysis ‐ 2015 Budget Year Development  Services Budget YTD Actual Annual %  over (under) Jan 245,642           201,493            ‐17.97% Feb 478,377           427,863            ‐10.56% Mar 728,947           653,820            ‐10.31% Apr 1,000,731        867,751            ‐13.29% May 1,246,791        1,086,324         ‐12.87% Jun 1,492,934         Jul 1,738,076         Aug 2,000,285         Sep 2,223,932         Oct 2,468,126         Nov 2,708,274         Dec 2,964,321         Percent of budget expended 36.65% Economic  Development Budget YTD Actual Annual %  over (under) Jan 105,386           43,127               ‐59.08% Feb 152,275           122,554            ‐19.52% Mar 230,941           171,373            ‐25.79% Apr 312,564           228,439            ‐26.91% May 381,359           278,258            ‐27.04% Jun 468,634            Jul 571,804            Aug 668,297            Sep 758,365            Oct 846,244            Nov 929,468            Dec 1,053,786         Percent of budget expended 26.41%  $‐  $0.50  $1.00  $1.50  $2.00  $2.50  $3.00 Millions Development Services Budget Actual Last Year  $‐  $0.20  $0.40  $0.60  $0.80  $1.00  $1.20 Millions Economic Development Budget Actual Last Year Page 25 of 36 City of Renton Monthly Expenditure Analysis ‐ 2015 Budget Year Planning Budget YTD Actual Annual %  over (under) Jan 177,750           197,905           11.34% Feb 377,402           398,110           5.49% Mar 585,268           616,614           5.36% Apr 801,453           829,531           3.50% May 1,016,839        1,087,344        6.93% Jun 1,242,681         Jul 1,478,295         Aug 1,726,181         Sep 1,971,643         Oct 2,223,724         Nov 2,452,676         Dec 2,714,466         Percent of budget expended 40.06% Finance Budget YTD Actual Annual %  over (under) Jan 173,682           171,705            ‐1.14% Feb 349,801           350,741           0.27% Mar 535,847           531,013            ‐0.90% Apr 732,791           711,350            ‐2.93% May 925,150           907,912            ‐1.86% 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 32.48%  $‐  $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 26 of 36 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           127,473            ‐17.29% Mar 292,896           194,321            ‐33.66% Apr 363,579           264,641            ‐27.21% May 551,378           337,039            ‐38.87% 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 30.88% Includes Hearing Examiner Human  Resources Budget YTD Actual Annual %  over (under) Jan 92,234              66,108               ‐28.33% Feb 191,724           156,267            ‐18.49% Mar 299,478           256,191            ‐14.45% Apr 419,831           366,906            ‐12.61% May 520,778           462,817           ‐11.13% 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 35.15%  $‐  $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 27 of 36 City of Renton Monthly Expenditure Analysis ‐ 2015 Budget Year Police Budget YTD Actual Annual %  over (under) Jan 2,838,312        2,696,824         ‐4.98% Feb 5,338,652        5,110,347         ‐4.28% Mar 8,132,481        8,006,482         ‐1.55% Apr 10,622,411      10,472,025       ‐1.42% May 13,442,707      13,204,343       ‐1.77% Jun 16,090,029       Jul 18,935,667       Aug 21,421,969       Sep 24,280,565       Oct 26,807,764       Nov 29,604,248       Dec 32,571,356       Percent of budget expended 40.54% Fire &  Emergency  Services Budget YTD Actual Annual %  over (under) Jan 2,492,921        2,067,851         ‐17.05% Feb 5,128,345        5,131,944        0.07% Mar 7,252,690        7,236,866         ‐0.22% Apr 9,384,058        9,250,808         ‐1.42% May 11,422,752      11,360,848       ‐0.54% Jun 13,549,804       Jul 15,728,121       Aug 18,088,845       Sep 20,238,248       Oct 22,409,217       Nov 24,560,558       Dec 26,890,757       Percent of budget expended 42.25%  $‐  $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 28 of 36 City of Renton Monthly Expenditure Analysis ‐ 2015 Budget Year Community  Services Admin Budget YTD Actual Annual %  over (under) Jan 43,966              41,417               ‐5.80% Feb 90,262              84,599               ‐6.27% Mar 139,409           131,187            ‐5.90% Apr 186,134           173,595            ‐6.74% May 230,632           211,318            ‐8.37% Jun 276,022            Jul 322,391            Aug 367,593            Sep 412,944            Oct 457,663            Nov 506,080            Dec 560,787            Percent of budget expended 37.68% Parks Budget YTD Actual Annual %  over (under) Jan 323,319           291,345            ‐9.89% Feb 668,166           618,104            ‐7.49% Mar 1,019,824        958,044            ‐6.06% Apr 1,402,450        1,289,256         ‐8.07% May 1,791,764        1,638,570         ‐8.55% Jun 2,210,429         Jul 2,663,055         Aug 3,155,333         Sep 3,622,427         Oct 4,061,392         Nov 4,444,252         Dec 4,835,254         Percent of budget expended 33.89%  $‐  $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 29 of 36 City of Renton Monthly Expenditure Analysis ‐ 2015 Budget Year Parks Planning  and Natural  Resources Budget YTD Actual Annual %  over (under) Jan 57,626              46,145               ‐19.92% Feb 119,103           93,550               ‐21.45% Mar 194,149           151,169            ‐22.14% Apr 265,365           208,488            ‐21.43% May 352,436           283,762            ‐19.49% Jun 422,424            Jul 505,774            Aug 583,762            Sep 669,196            Oct 749,706            Nov 835,853            Dec 1,034,004         Percent of budget expended 27.44% Recreation Budget YTD Actual Annual %  over (under) Jan 314,595           338,282           7.53% Feb 674,027           685,764           1.74% Mar 1,038,567        1,048,007        0.91% Apr 1,416,679        1,422,635        0.42% May 1,774,643        1,795,232        1.16% 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 34.52%  $‐  $200,000  $400,000  $600,000  $800,000  $1,000,000  $1,200,000 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 30 of 36 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           95,909               ‐31.70% Mar 241,783           251,898           4.18% Apr 375,238           410,324           9.35% May 457,411           470,636           2.89% 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 39.22% Neighborhoods , Resources,  and Events Budget YTD Actual Annual %  over (under) Jan 71,877              57,115              ‐20.54% Feb 160,969           132,128           ‐17.92% Mar 234,444           197,567           ‐15.73% Apr 308,166           257,014           ‐16.60% May 375,327           324,365           ‐13.58% Jun 462,220            Jul 579,552            Aug 670,339            Sep 750,598            Oct 831,121            Nov 918,936            Dec 1,036,841         Percent of budget expended 31.28%  $‐  $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 31 of 36 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              37,516              3.42% Mar 54,386              56,379              3.67% Apr 73,431              75,445              2.74% May 92,462              94,299              1.99% 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 41.40% Public Works  Admin Budget YTD Actual Annual %  over (under) Jan 34,823              31,422               ‐9.77% Feb 69,626              64,809               ‐6.92% Mar 104,435           96,942               ‐7.17% Apr 141,243           128,823            ‐8.79% May 175,830           161,020            ‐8.42% 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 40.68%  $‐  $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 32 of 36 City of Renton Monthly Expenditure Analysis ‐ 2015 Budget Year Street  Maintenance Budget YTD Actual Annual %  over (under) Jan 382,448           387,644           1.36% Feb 810,592           784,009            ‐3.28% Mar 1,196,298        1,213,907        1.47% Apr 1,694,724        1,612,472         ‐4.85% May 2,115,430        2,027,380         ‐4.16% Jun 2,545,047         Jul 2,969,351         Aug 3,394,715         Sep 3,834,705         Oct 4,322,555         Nov 4,746,267         Dec 5,186,713         Percent of budget expended 39.09% Transportation Budget YTD Actual Annual %  over (under) Jan 342,755           300,741            ‐12.26% Feb 756,805           642,729            ‐15.07% Mar 1,159,250        1,186,713        2.37% Apr 1,721,150        1,532,946         ‐10.93% May 2,085,812        1,925,413         ‐7.69% Jun 2,447,685         Jul 2,855,673         Aug 3,315,075         Sep 3,658,906         Oct 4,074,919         Nov 4,433,073         Dec 5,076,998         Percent of budget expended 37.92%  $‐  $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 33 of 36 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 298,456           298,456           0.00% Mar 298,456           298,456           0.00% Apr 315,231           315,231           0.00% May 13,990,556      13,990,556      0.00% 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 216.45% Non‐ Departmental  Other City Budget YTD Actual Annual %  over (under) Jan 455,629           455,629           0.00% Feb 668,193           668,193           0.00% Mar 888,765           888,765           0.00% Apr 1,114,142        1,114,142        0.00% May 1,403,520        1,403,520        0.00% Jun 3,370,389         Jul 3,932,120         Aug 4,493,852         Sep 5,055,583         Oct 5,617,315         Nov 6,179,046         Dec 6,740,778         Percent of budget expended 20.82%  $‐  $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  $‐  $2  $4  $6  $8  $10  $12  $14  $16 Millions Debt Service Budget Actual Last Year Page 34 of 36 City of Renton Monthly Enterprise Fund Financial Report ‐ 2015 Budget Year Utilities Budget Revenue Expense Jan 5,199,392        5,924,339      3,255,611       Feb 11,168,377      11,761,602    9,177,660       Mar 17,399,993      18,199,879    13,336,961     Apr 23,282,829      24,382,710    16,788,962     May 29,815,221      30,878,316    22,688,463     Jun 37,340,357       Jul 45,172,785       Aug 52,345,600       Sep 60,520,029       Oct 67,617,877       Nov 74,232,293       Dec 88,898,298       Percent of budget expended 19.84% Note:  Operations and Capital Airport Budget Revenue Expense Jan 384,243           211,809          77,274             Feb 1,672,027        801,118          211,920           Mar 4,340,484        1,176,025      1,153,469       Apr 4,991,541        1,410,614      1,457,521       May 6,180,175        2,385,348      2,167,372       Jun 6,825,138         Jul 8,638,312         Aug 9,349,977         Sep 11,578,029       Oct 12,523,403       Nov 14,062,517       Dec 16,469,927       Percent of budget expended 13.16% Note:  Operations and Capital $0 $10 $20 $30 $40 $50 $60 $70 $80 $90 Millions Utilities Budget Revenue Expense  $‐  $2.00  $4.00  $6.00  $8.00  $10.00  $12.00  $14.00  $16.00  $18.00 Millions Airport Budget Revenue Expense Page 35 of 36 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           192,539          271,231           Mar 424,001           356,415          452,194           Apr 608,130           576,883          608,006           May 756,759           835,706          774,384           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 29.60% 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