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HomeMy WebLinkAbout201111, November.pdfFINANCE AND  INFORMATION TECHNOLOGY    M   E   M   O   R   A   N   D   U   M       DATE: January 20, 2012     TO: Rich Zwicker, Council President  Members of the Renton City Council     CC: Denis Law, Mayor  Administrators     FROM: Hai Nguyen, Sr. Finance Analyst     SUBJECT: November 2011 Financial Status Report       At the end of November, general governmental revenues show $674k or 0.7% above budget.   On the positive side, we have $286k favorable property tax collection.  Sales tax is $165k higher  than budget, which is attributable to one‐time activity that occurred in December 2010  (February 2011 sales tax receipt), the collection through the state’s sales tax Amnesty Program  and a 2011/2012 Mid‐Biennial Budget Adjustment that was approved in November.  Sales tax  activity continues to fluctuate widely from month to month and at this point we anticipate will  meet the budget projection at the end of the year.  Additional revenues sources that are higher  than expected are: real estate excise taxes ($404k); building permits & development service  fees ($263); interest earnings ($86k) (all three are due to lowering budget projections in the  mid‐biennial budget adjustment) and public safety ($78k, mainly due to private security by the  police department).  On the down side, the revenue sources that are underperforming the year  to date budget and likely to continue this trend for the year are: interfund service charges  ($258k below, which includes a correction that was processed in July); culture and recreation  service charges/fees ($109k below); other miscellaneous ($76k below) and fines and forfeitures  ($68k below).  Therefore, we believe the overall revenue collection will be very close to budget  for the year.    General government expenditures showed favorable variances of $4.1 million or 4.5%.  $1.6  million of the saving is related to SCORE jail start up costs.  Most of these savings are due to the  delayed payment of billing from SCORE (July through December invoices totalling $2.2 million  which will be paid in December).  While we still expect to realize part of the savings this year, it  will be substantially less than the $1.6 million.  In addition, part of the jail savings was used to  cover the Police department’s pay and benefit budget correction that was approved in the 2nd  Quarter Budget Adjustment.  Overall, we anticipate only $120k expenditure savings at the end  of this year.    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.      General  Governmental  Funds $% Beginning Fund Balance 11,816,561$       11,816,561$       11,955,285$       11,955,285$       11,407,119$       11,407,119$       11,407,119$        ‐$                   0.0% OPERATING REVENUES Property Tax 30,660,522          30,316,577          31,497,128          31,626,558          32,046,525          31,792,494          32,078,777          286,284          0.9% Sales  Tax 17,995,836          16,483,331          17,198,220          15,795,188          17,600,000          16,141,212          16,305,899          164,687          1.0% Sales  Tax  ‐ Annexation  Credit 2,132,110             1,784,145             2,025,660             1,860,875             2,070,588             1,902,148             1,864,549             (37,599)             ‐2.0% Criminal Justice Sales  Tax 1,650,350             1,520,057             1,620,479             1,489,606             1,804,005             1,658,310             1,664,620             6,310                0.4% Natural  Gas  Use Tax 242,891                  218,951                  228,514                  212,031                  258,750                  240,087                  233,040                  (7,047)                ‐2.9% Admission  Tax 260,269                  260,269                  291,399                  291,399                  350,000                  350,000                  308,200                  (41,800)             ‐11.9% Franchise Fees 1,039,031             1,039,031             1,222,444             1,177,275             1,260,000             1,213,444             1,187,337             (26,107)            ‐2.2% Electricity Tax 4,963,151             4,535,698             5,036,907             4,543,890             5,148,000             4,644,109             4,658,706             14,598             0.3% Natural  Gas  Utility Tax 1,891,255             1,728,070             1,577,756             1,373,970             1,950,000             1,698,134             1,637,345             (60,789)             ‐3.6% Transfer  Station 283,985                  237,829                  269,912                  263,595                  238,050                  232,479                  274,190                  41,711             17.9% TV Cable 1,263,743             1,146,478             1,296,744             1,174,364             1,366,200             1,237,266             1,265,493             28,227             2.3% Telephone 1,037,873             950,599                  1,038,009             961,905                  1,000,000             926,683                  896,516                  (30,167)             ‐3.3% Cellular Phone 2,027,473             1,749,181             2,206,637             2,048,458             2,202,000             2,044,153             1,930,887             (113,267)          ‐5.5% City Utilities 2,871,599             2,631,892             2,853,884             2,617,783             3,477,600             3,189,900             3,227,799             37,900             1.2% Leasehold Excise  Tax 146,002                  104,957                  138,830                  104,082                  145,000                  108,708                  123,748                  15,041             13.8% Gambling Excise Tax 2,141,720             2,003,741             1,546,386             1,426,905             1,600,000             1,476,376             1,500,517             24,141             1.6% Real  Estate Excise  Tax 2,418,456             2,296,843             2,464,489             2,046,564             1,890,000             1,597,979             1,908,728             310,749          19.4% Less: Municipal  Facilities CIP REET (1,000,000)            (1,000,000)            (400,000)                (434,525)                (400,000)                (434,525)                (340,844)                93,681              ‐21.6% EMS Levy 1,170,657             975,548                  1,161,114             870,794                  950,921                  727,762                  727,762                   ‐                      0.0% Business  License Fees 424,413                  420,491                  431,782                  429,698                  463,067                  460,832                  447,230                  (13,602)             ‐3.0% Other  Licenses and Permits 176,851                  152,211                  262,629                  232,391                  210,255                  186,048                  186,886                  838                     0.5% Building Permits & Development Svc Fees 2,361,037             2,057,719             2,437,270             2,267,458             2,463,702             2,293,463             2,556,395             262,932          11.5% Intergovt'l (Grants, State Shared, etc) 3,820,932             3,611,475             4,426,676             3,991,060             5,912,740             3,794,533             3,828,783             34,250             0.9% Fire District 25 and 40 Contracts 5,869,198             5,869,198             5,252,877             5,252,877             5,928,462             5,982,201             5,982,201             ‐                      0.0% Public Safety 521,484                  473,137                  482,343                  409,009                  426,081                  361,301                  438,838                  77,537             21.5% Culture and Recreation 1,631,486             1,557,644             1,424,932             1,359,462             1,628,486             1,553,664             1,444,650             (109,015)         ‐7.0% Interfund/Interdept‐Services 3,225,745             2,952,146             3,190,908             2,907,085             3,314,653             3,019,822             2,761,852             (257,971)         ‐8.5% Fines  and Forfeits 1,349,034             1,159,539             1,291,817             1,098,650             1,088,750             929,832                  985,088                  55,256             5.9% Photo Enforcement 2,368,131             2,184,653             1,925,159             1,770,040             1,900,908             1,747,742             1,716,724             (31,018)            ‐1.8% Seizure Funds ‐ Federal/State/Local 99,844                     99,844                     221,046                  214,093                  180,693                  175,009                  83,220                     (91,790)             ‐52.4% Interests and Other Earnings 535,314                  487,560                  327,558                  303,077                  195,400                  180,796                  266,863                  86,066             47.6% Rents, Leases, and Concessions 677,960                  643,713                  727,338                  695,028                  705,929                  674,570                  685,910                  11,341             1.7% Contributions  and Donations 150,406                  130,706                  133,756                  129,404                  168,875                  163,381                  181,939                  18,558             11.4% Other  Miscellaneous 355,086                  236,744                  290,239                  269,038                  394,361                  330,836                  255,268                  (75,568)             ‐22.8% Other  Financing Sources  (Transfer‐In, etc) 578,206                  538,097                  653,595                  653,532                  1,066,061             699,192                  699,192                  ‐                      0.0% Total  Operating Revenues 97,342,052          91,558,074          96,754,435          91,432,617          101,006,062       93,299,939          93,974,306          674,367          0.7% OPERATING EXPENDITURES Legislative 247,225                  226,037                  259,345                  236,316                  276,567                  252,426                  248,619                  3,808                1.5% Executive 1,499,747             1,375,285             1,578,526             1,450,539             1,478,297             1,357,062             1,373,408             (16,347)            ‐1.2% City Clerk 646,581                  586,905                  789,209                  735,170                  786,947                  724,620                  681,965                  42,655             5.9% Hearing Examiner 171,911                  157,203                  174,447                  159,823                  170,717                  156,260                  55,588                     100,671          64.4% City Attorney 1,248,380             1,223,305             1,565,597             1,432,643             1,588,429             1,499,225             1,454,358             44,867             3.0% Court Services 1,819,731             1,667,572             2,007,599             1,825,471             2,134,452             1,948,024             1,901,814             46,210             2.4% Community and Eco Dvlpmnt Admin 265,269                  244,414                  579,396                  531,470                  926,674                  851,215                  852,682                  (1,467)                ‐0.2% Development Services 3,615,129             3,332,013             2,946,413             2,690,391             3,137,985             2,880,148             2,575,597             304,550          10.6% Economic Development 1,244,175             1,141,752             1,322,004             1,201,408             1,703,326             1,555,294             662,278                  893,016          57.4% Planning 1,525,460             1,348,339             1,774,508             1,601,519             1,533,697             1,370,979             1,324,065             46,914             3.4% Finance 1,969,936             1,826,162             2,214,458             1,712,099             2,088,212             1,765,760             1,701,582             64,179             3.6% Human Resources 853,063                  773,893                  861,221                  772,857                  973,851                  878,678                  803,493                  75,185             8.6% Police 22,515,895          20,643,910          23,946,386          21,921,819          24,508,179          22,452,804          22,471,849          (19,045)            ‐0.1% Jail Services 3,317,861             2,903,356             3,539,035             2,997,753             6,503,114             5,596,642             3,950,206             1,646,435      29.4% Fire 20,378,891          18,709,163          21,554,792          19,765,276          22,840,643          20,956,445          20,660,951          295,494          1.4% Community Services Admin 1 4,459,381             4,090,919             1,063,011             974,590                  409,872                  375,962                  376,608                  (647)                    ‐0.2% Parks 3,894,745             3,479,576             3,421,424             3,134,627             3,911,658             3,536,345             3,513,912             22,434             0.6% Parks  Planning & Natural  Resources ‐                               ‐                              448,574                  402,085                  578,646                  518,677                  510,697                  7,979                1.5% Recreation 4,374,668             4,067,596             4,433,420             4,069,411             5,189,972             4,794,553             4,581,590             212,962          4.4% Human Services 1,194,142             1,024,652             1,326,778             1,123,568             1,369,157             1,166,737             1,084,769             81,968             7.0% Neighborhoods, Resources, & Events 348,185                  270,086                  331,222                  271,220                  685,003                  545,765                  516,616                  29,149             5.3% Library 2,321,878             1,854,158             2,289,692             2,287,744             2,030,000             2,027,619             2,027,619             ‐                      0.0% Museum 140,801                  129,542                  191,090                  175,177                  207,513                  190,524                  192,989                  (2,465)                ‐1.3% Public Works  Admin 1 942,026                  860,000                  514,858                  471,654                  450,620                  411,886                  414,834                  (2,949)                ‐0.7% Street Maintenance 3,794,716             3,468,484             3,412,892             3,092,938             3,675,414             3,345,901             3,248,591             97,310             2.9% Transportation 5,110,639             4,698,057             5,215,309             4,662,744             4,585,762             4,157,139             4,054,370             102,770          2.5% Debt Service 4,176,822             1,165,568             4,707,100             1,527,734             4,891,489             1,556,640             1,556,640              ‐                      0.0% Non‐Departmental  and Other 5,126,072             3,648,790             4,834,296             2,890,028             4,684,013             4,673,927             4,673,927              ‐                      0.0% Total  Operating Expenditures 97,203,328          84,916,734          97,302,601          84,118,075          103,320,205       91,547,256          87,471,619          4,075,637      4.5% Total  Ending Fund Balance 11,955,285$       18,457,901$       11,407,119$       19,269,827$       9,092,976$          13,159,802$       17,909,807$       4,750,005      36.1% 1Facilities was  included in Community Services  Admin  and Technical Services  was  included in Public Works  Admin in 2009 Favorable (Unfavorable) 2009 2010 2011 Variance Annual Actual YTD Actual Annual Budget YTD Budget YTD ActualSummary of Sources and Uses Annual Actual YTD Actual Monthly Financial Report November 2011 Page 1 of 36 Monthly Financial Report November 2011        OVERVIEW  This financial overview reflects the City’s overall financial position for the fiscal year through November 30, 2011.  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 year.  The table on the previous page summarizes the general governmental  fund revenues and expenditures.    Revenues    Taxes   The combined collection of property, sales/use, utility, gambling, admissions, and real estate excise taxes represents 74% of  all resources supporting general governmental activities.   The following section provides detail information on property,  sales, utility, and other taxes.    Property Tax  November’s collection is $7.3  million, making the total year‐to‐ date collection $32.1 million or  100% of the total budget.  In  comparison to the previous year,  the City collected $452k or 1%  more.  Compared to the budget,  the City is above projections by  $286k or 1%.  The City has met the  2011 budget for property taxes.   The April/May variance is due to  the timing of collections.  When  the two months are combined,  the City is $198k or 1% behind  budget but $70k ahead of last  year.        Sales Tax  November 2011 sales tax receipts  totalled $1.5 million.  Compared to the  same month last year, it is $337 more.   Compared to the projected current  month’s budget, it is $8k or 1% below.   The year‐to‐date collection is $16.3  million or 93% of the sales tax budget.   November’s collection also includes a  negative $35k adjustment from the  Washington State Department of  Revenue (DOR).  There was an error in  distribution for July’s collection and  the correction was made in  November’s distribution.  The error  was actually less than projected  ($55k).  The City projects sales tax  revenues to meet the budget projection at year‐end.    2010 2011 2011 Actual Budget Actual $ % $ % Jan 218,705$         222,520$         505,501$         286,797$      131% 282,982$      127% Feb 270,809            275,532            336,193            65,385            24% 60,661            22% Mar 547,632            557,184            745,285            197,653         36% 188,101         34% Apr 6,660,829        6,777,012        7,618,492       957,664         14% 841,480         12% May 8,736,691        8,889,083        7,849,481       (887,210)         ‐10% (1,039,602)    ‐12% Jun 114,982            116,988            54,963               (60,019)            ‐52% (62,024)            ‐53% Jul 87,952               89,486               112,076            24,124            27% 22,590            25% Aug 149,160            151,761            25,954               (123,205)        ‐83% (125,807)        ‐83% Sep 491,642            500,217            467,946            (23,696)           ‐5% (32,271)           ‐6% Oct 7,060,074        7,183,221        7,014,860       (45,214)           ‐1% (168,361)        ‐2% Nov 7,288,083        7,029,489        7,348,025       59,942            1% 318,536         5% Dec (129,429)           254,031             YTD  Total 31,626,558$  31,792,494$  32,078,777$ 452,220$      1% 286,284$      1% Annual Total 31,497,128$  32,046,525$   Property Tax  Revenues Year to Date through November 2011 vs. 2010 2011 vs. Budget Month 2010 2011 2011 Actual Budget Actual $ % $ % Jan 1,289,364$     1,395,703$     1,339,658$     50,295$      4% (56,044)$    ‐4% Feb 1,728,588        1,723,520        1,982,269        253,682      15% 258,749     15% Mar 1,289,589        1,329,097        1,299,237        9,648            1% (29,860)       ‐2% Apr 1,461,123        1,337,774        1,254,867        (206,257)      ‐14% (82,907)       ‐6% May 1,499,335        1,512,705        1,590,780        91,446         6% 78,075        5% Jun 1,382,049        1,404,663        1,368,213        (13,835)         ‐1% (36,450)       ‐3% Jul 1,309,429        1,407,530        1,437,859        128,430      10% 30,329        2% Aug 1,470,881        1,528,942        1,534,218        63,337         4% 5,276           0% Sep 1,408,876        1,458,786        1,472,399        63,523         5%13,613        1% Oct 1,447,338        1,525,451        1,517,444        70,106         5% (8,007)          ‐1% Nov 1,508,617        1,517,042        1,508,954        337                 0% (8,088)          ‐1% Dec 1,403,032        1,458,788        ‐                         YTD Total 15,795,188$  16,141,212$  16,305,899$  510,711$   3% 164,687$  1% Annual Total 17,198,220$  17,600,000$   2011 vs. Budget2011 vs. 2010 Month Year  to Date through November Local Retail Sales  Tax  Revenues Page 2 of 36 Monthly Financial Report November 2011      The following table breaks out the City’s base sales tax (excluding Criminal Justice and Annexation Credit) by major business  sectors:  Sales  Tax  by Sector 2010 2011 Bgt YTD Act Change 2011/2010 2011 Act vs  Bgt New Construction 2,064,255$     1,549,941$     1,454,445$     (609,810)$      ‐30%$         (95,497)‐6% Auto  Sales 2,781,167        3,180,908        2,912,290        131,122          5%         (268,618)‐8% General Retail 5,519,826        5,693,217        5,619,760        99,934             2%            (73,457)‐1% Manufacturing 717,767            759,637            983,620            265,853          37%           223,983 29% Wholesale 846,718            984,497            1,019,600        172,882          20%              35,102 4% Service 3,386,991        3,473,795        3,644,507        257,515          8%           170,712 5% Other 478,464            499,217            671,679            193,215          40%           172,462 35% Total 15,795,188$  16,141,212$  16,305,899$  510,711$       3%164,687$        1% Note: Excludes  Annexation  Credit and Criminal Justice Sales  Tax revenue.      Utility tax   November utility tax revenues are  $1.2 million, which is $120k or 11%  higher than the same month last year  and also ahead of the budget by $42k  or 4%.  The year‐to‐date collection is  $14.1 million, which is $928k or 7%  higher than the prior year but is $89k  or 1% lower than the budget.  Based  on collections so far the City is  projecting utility taxes to be slightly  under (less than 1%) the 2011 budget  at the end of the year.              The table below breaks out Utility Tax by source.    Utility Tax by Type 2010 2011 Bgt YTD  Act Change  2011/2010  2011 Act  vs  Bgt  Electrical 4,543,890$     4,644,109$     4,658,706$     114,816$       3%$           14,598 0% Natural Gas 1,586,001        1,938,221        1,870,385        284,383          18%            (67,836)‐3% Cell 2,048,458        2,044,153        1,930,887        (117,571)         ‐6%         (113,267)‐6% Phone 961,905            926,683            896,516            (65,390)            ‐7%            (30,167)‐3% Cable 1,174,364        1,237,266        1,265,493        91,128             8%              28,227 2% Transfer Station 263,595            232,479            274,190            10,595             4%              41,711 18% City Utilities 2,617,783        3,189,900        3,227,799        610,016          23%              37,900 1% YTD  Total 13,195,997$  14,212,809$  14,123,975$  927,979$       7%(88,834)$          ‐1% Annual  Total 14,508,363$  15,640,600$   YTD  as % of 91% 91%      2010 2011 2011 Actual Budget Actual $ % $ % Jan 1,392,232$     1,514,130$      1,363,023$     (29,209)$      ‐2% (151,107)$   ‐10% Feb 1,245,631        1,351,535         1,448,275        202,644      16% 96,741         7% Mar 1,295,732        1,394,248         1,480,840        185,108      14% 86,593         6% Apr 1,260,110        1,366,101         1,370,718        110,608      9% 4,617            0% May 1,231,700        1,321,537         1,291,530        59,830         5% (30,007)         ‐2% Jun 1,165,188        1,253,419         1,203,475        38,287         3% (49,944)         ‐4% Jul 1,140,413        1,222,850         1,188,526        48,113         4% (34,324)         ‐3% Aug 1,131,693        1,215,540         1,165,863        34,170         3% (49,677)         ‐4% Sep 1,082,231        1,162,150         1,176,526        94,295         9%14,377         1% Oct 1,138,457        1,220,391         1,202,559        64,101         6% (17,833)         ‐1% Nov 1,112,608        1,190,911         1,232,640        120,032      11% 41,730         4% Dec 1,312,366        1,427,791          YTD  Total 13,195,997$  14,212,809$   14,123,975$  927,979$   7% (88,834)$      ‐1% Annual Total 14,508,363$  15,640,600$    2011 vs. Budget2011 vs. 2010 Year  to Date through November Utility Tax  Revenues Month Page 3 of 36 Monthly Financial Report November 2011      Other Taxes     Real Estate Excise Tax  The City collected $190k in Real Estate  Excise Tax revenues (REET) in  November.  This is $180k or 115% above  the current month’s budget and $133k  or 65% ahead of the same month last  year.  The year‐to‐date collection is $1.9  million, which is $138k or 7% less than  the prior year but is $311k or 19% above  the budget.  The short fall (from the  prior year) is due to lower real estate  activity for 2011.  The City has met the  2011 budget for REET.            Gambling Tax  November’s Gambling Tax  collections total $139k.  Year‐to‐ date total of $1.5 million is $74k  or 5% above the year before and  is also $24k or 2% above budget.   The decrease in October’s  collection from the previous  months is due to payment plans  with two establishments to remit  their portions by the end of the  year.  The City projects Gambling  Tax collections to meet the 2011  budget by year‐end.    Pull tabs overall had a 0% change,  bingo reduced by 44%, and card‐ rooms are seeing 9% higher in  activities when compared to the prior year.        Franchise Fees  Franchise Fees are due quarterly  and the year‐to‐date revenue  collections are $1.2 million or 94%  of the budget.  This is $19k or 2%  below the projected year‐to‐date  budget but is $17k or 1% higher  than 2010.  January’s budget  variance is due to receipting $45k  of January 2011’s revenues in  December 2010.  2010 2011 2011 Actual Budget Actual $ % $ % Jan 71,303$         54,768$         161,911$      90,608$      127% 107,143$   196% Feb 107,242         82,373            99,677            (7,565)            ‐7% 17,304         21% Mar 309,164         237,400         141,700         (167,464)      ‐54% (95,700)         ‐40% Apr 281,746         216,356         110,987         (170,759)      ‐61% (105,369)      ‐49% May 216,814         166,705         157,519         (59,295)         ‐27% (9,185)            ‐6% Jun 191,741         147,456         228,506         36,765         19% 81,051         55% Jul 149,706         115,129         117,567         (32,140)         ‐21% 2,437            2% Aug 209,369         161,007         159,524         (49,846)         ‐24% (1,484)            ‐1% Sep 123,054         94,602            205,753         82,699         67% 111,151      117% Oct 183,333         166,000         189,691         6,358            3% 23,692         14% Nov 203,091         156,184         335,893         132,803      65% 179,710      115% Dec 417,925         292,021          YTD  Total 2,046,564$  1,597,979$  1,908,728$  (137,835)$  ‐7% 310,749$   19% Annual  Total 2,464,489$  1,890,000$   Real Estate Excise  Tax Revenues Year  to Date through November Month 2011 vs. Budget2011 vs. 2010 2010 2011 2011 Actual Budget Actual $ % $ % Jan 135,608$      140,310$      118,304$      (17,304)$      ‐13% (22,005)$      ‐16% Feb 137,736         142,512         135,926         (1,811)            ‐1% (6,586)            ‐5% Mar 63,054            134,061         135,067         72,013         114% 1,006            1% Apr 196,085         134,062         162,459         (33,626)         ‐17% 28,397         21% May 133,979         138,624         159,013         25,034         19% 20,389         15% Jun 142,790         147,741         151,240         8,450            6% 3,499            2% Jul 125,614         129,969         136,775         11,161         9% 6,806            5% Aug 138,563         143,368         144,161         5,597            4% 793                 1% Sep 105,323         108,974         125,618         20,296         19%16,644         15% Oct 126,396         130,779         92,937            (33,459)        ‐26% (37,841)        ‐29% Nov 121,757         125,978         139,018         17,261         14% 13,040         10% Dec 119,481         123,624         ‐                      YTD  Total 1,426,905$  1,476,376$  1,500,517$  73,612$      5% 24,141$      2% Annual Total 1,546,386$  1,600,000$   Year  to Date through November 2011 vs. 2010 2011 vs. Budget Gambling Tax  Revenue Month 2010 2011 2011 Actual Budget Actual $ % $ % Jan 320,478$      330,324$      305,646$      (14,833)$     ‐5% (24,678)$     ‐7% Apr 274,268         282,694         294,560         20,293         7% 11,867         4% Jul 286,523         295,326         294,438         7,915            3% (888)               0% Aug 6,691               6,896               ‐                      Oct 289,316         298,204         292,692         3,377            1% (5,512)           ‐2% Dec 45,169            46,556            ‐                      YTD  Total 1,177,275$  1,213,444$  1,187,337$  16,752$      1% (19,211)$     ‐2% Annual Total 1,222,444$  1,260,000$   Month 2011 vs. 2010 2011 vs. Budget Franchise  Fees Revenue Ye ar  to Date through November Page 4 of 36 Monthly Financial Report November 2011      Admission Tax   Admission Tax returns are due  quarterly in January, April, July,  and October each year.  October  2011 collections represent  activities conducted during the 3rd  quarter of 2011.      The report shows an increase of  $17k or 6% from the year before  but a $41k or 12% less than  anticipated.       Licenses and Permits    Building Permits and Development Service Fees  Building Permits and Development Service  Fee revenues totalled $229k in November.   The revenue swing between the high in  January 2010 and the low in February 2010  is primarily attributable to the rush of  getting permits completed prior to the new  school impact fees taking effect.  The year‐ to‐date development fees revenue of $2.6  million is $289k or 13% more than 2010 and  is also $263k or 11% higher than budget.   The City has met the 2011 budget for  Building Permits and Development Service  Fees.            Business Licenses  Business Licenses totalled $26k for November,  which is $3k or 16% above the same month last  year and is also $2k or 8% above the current  month’s budget.  The year‐to‐date Business  Licenses revenue is under the budget by $14k  or 3% and but is $18k or 4% above last year.        2010 2011 2011 Actual Budget Actual $ % $ % Jan 74,777$         89,814$         70,405$         (4,372)$         ‐6% (19,410)$      ‐22% Feb 459                    552                    477                    18                    4% (75)                   ‐14% Apr 66,119            79,416            63,582            (2,538)            ‐4% (15,834)         ‐20% May ‐                      ‐                     407                    407                 100% 407                 100% Jul 76,024            91,313            86,024            10,000         13% (5,289)            ‐6% Aug 485                    582                    1,194               710                 147% 612                 105% Oct 73,073            87,768            86,112            13,039         18% (1,656)            ‐2% Nov 462                    555                     ‐                      YTD  Total 291,399$      350,000$      308,200$      17,263$      6%(41,245)$     ‐12% Annual Total 291,399$      350,000$       Month 2011 vs. 2010 2011 vs. Budget Admission Tax Revenue Year to Date through November 2010 2011 2011 Actual Budget Actual $ % $ % Jan 77,955$     83,603$     84,109$     6,154$      8% 506$           1% Feb 33,440        35,863        23,153        (10,287)      ‐31% (12,710)      ‐35% Mar 5,687           6,099           3,811           (1,875)         ‐33% (2,287)         ‐38% Apr 77,964        83,612        83,930        5,966         8% 317              0% May 21,558        23,120        20,142        (1,417)         ‐7% (2,979)         ‐13% Jun 4,709           5,051           3,964           (745)             ‐16% (1,086)         ‐22% Jul 83,201        89,230        83,962        761              1% (5,268)         ‐6% Aug 14,782        15,853        18,393        3,611         24% 2,540         16% Sep 4,475           4,799           4,135           (340)             ‐8% (664)             ‐14% Oct 83,639        89,699        95,874        12,236      15% 6,175         7% Nov 22,288        23,903        25,757        3,469         16% 1,854         8% Dec 2,084           2,235            ‐                  YTD  Total 429,698$  460,832$  447,230$  17,532$   4% (13,602)$   ‐3% Annual Total 431,782$  463,067$   Business  Licenses Month 2011 vs. 2010 Year  to Date through November 2011 vs. Budget 2010 2011 2011 Actual Budget Actual $ % $ % Jan 394,165$      408,578$      132,621$      (261,545)$   ‐66% (275,957)$   ‐68% Feb 93,037            92,675            141,672         48,634         52% 48,997         53% Mar 172,096         172,074         265,782         93,686         54% 93,708         54% Apr 180,514         186,449         190,534         10,020         6% 4,086            2% May 221,843         220,076         239,018         17,175         8% 18,942         9% Jun 210,810         216,938         215,975         5,165            2% (963)               0% Jul 319,462         311,593         211,760         (107,701)      ‐34% (99,833)         ‐32% Aug 167,001         174,129         393,797         226,796      136% 219,668      126% Sep 158,882         164,466         321,961         163,079      103% 157,495      96% Oct 223,901         216,765         213,930         (9,972)            ‐4% (2,836)            ‐1% Nov 125,748         129,721         229,347         103,600      82% 99,626         77% Dec 169,811         170,239          YTD  Total 2,267,458$  2,293,463$  2,556,395$  288,937$   13% 262,932$   11% Annual  Total 2,437,270$  2,463,702$   Building Permits and Development Service Fees Year to Date through November 2011 vs. Budget2011 vs. 2010 Month Page 5 of 36 Monthly Financial Report November 2011      Intergovernmental  These revenue sources  include federal (direct  and indirect) grants,  state grants, state  shared revenues, local  grants, and  entitlements. State  shared revenues and  Fire Districts’ 25 and 40  contracts compose 88%  of the total revenues in this category.   The year‐to‐date total Intergovernmental revenue is $11.5 million or 84% of the  budget.  All grant revenues also have corresponding expenditures which was added to the City’s budget through the 2011  carry forward, 2nd quarter budget adjustment and 2011 Year‐End budget adjustment (2011/2012 Mid‐Biennial budget  adjustment).    State Shared Revenues  State Shared Revenue  collections totalled $4.1 million  since the start of 2011.   Compared to the projected  budget, State Shared Revenues  are above by $41k or 1%.   Compared to the prior year,  the City is collecting $304k or  8% more.  The City is projecting  State Shared Revenues to meet  the 2011 budget by the end of  the year.        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 75% of the total revenue in this category.  The year‐to‐date total charges for services are $5.6 million or 88% of  the budget.  This is 4% below budget projections.  The following sections provide detail information for Public Safety,  Recreation, and Interfund Services.    Public Safety Services  Public Safety Services totalled $439k since the  start of the year.  These services include private  security, adult probation services, and  housing/monitoring of prisoners.  Compared to  the budget, the City is collecting $78k or 21%  more than anticipated revenue.   Compared to  the prior year, the City is collecting $30k or 7%  more.  The City has met the 2011 budget for  Public Safety Services.       2010 2011 2011 Actual Budget Actual $ % $ % Jan 35,994$     31,795$         18,824$      (17,169)$    ‐48% (12,971)$    ‐41% Feb 29,971        26,475            40,902         10,931        36% 14,427        54% Mar 34,786        30,728            30,346         (4,440)          ‐13% (382)               ‐1% Apr 47,687        42,125            52,434         4,746           10% 10,309        24% May 36,393        32,148            35,609         (784)               ‐2% 3,461           11% Jun 27,093        23,933            46,295         19,202        71% 22,362        93% Jul 57,010        50,360            70,094         13,084        23% 19,733        39% Aug 34,206        30,217            35,891         1,684           5% 5,674           19% Sep 42,316        37,380            30,743         (11,573)      ‐27% (6,637)          ‐18% Oct 39,487        34,881            34,756         (4,731)          ‐12% (125)              0% Nov 24,065        21,258            42,944         18,879        78% 21,686        102% Dec 73,334        64,780             ‐                   YTD  Total 409,009$  361,301$      438,838$   29,829$     7% 77,537$     21% Annual  Total 482,343$  426,081$       Month 2011 vs. 2010 Year to Date through November Public Safety Services 2011 vs. Budget Intergovernmental 2010 2011 Bgt YTD  Act Change 2011/2010 2011 Act  vs  Bgt  Fire  District #25 3,040,589$     1,349,353$     1,349,353$     (1,691,236)$ ‐56% $                          ‐ 0% Fire  District #40 2,212,289        4,632,848        4,632,848        2,420,559     109%‐                            0% State  Shared Revenue 3,787,850        4,050,901        4,091,461        303,611          8% 40,559             1% Federal  Grants 608,559            588,555            588,555            (20,004)            ‐3%‐                            0% State  Grants 210,241            140,420            140,420            (69,821)            ‐33%‐                            0% Other Grants/Intgovt 202,222            143,550            143,550            (58,671)            ‐29%‐                            0% ARRA Grants 671,795            529,417            529,417            (142,378)        ‐21%‐                            0% Total  Rev YTD 10,733,543$  11,435,044$  11,475,604$  742,061$       7%40,559$           0% Total  Rev Annual 11,300,032$  13,645,207$   YTD  %95% 84% 84% Note:  Includes CJ Sales  Tax. 2010 2011 2011 Actual Budget Actual $ % $ % Crim Just Sales  Tax 1,489,606$     1,658,310$  1,664,620$   175,014$  12% 6,310$         0% Judicial Contribution 28,507                12,000            22,468              (6,039)$       ‐21% 10,468         87% Crim Just ‐ High Crime 93,492                186,265         188,543           95,051        102% 2,278            1% Crim Just ‐ Pop 18,818                ‐                     19,922              1,104           6% 19,922         100% Crim Just ‐ Spec Prog 71,284                67,089            75,211              3,927           6% 8,122            12% State DUI 15,677                14,888            18,973              3,296           21% 4,085            27% Liquor Profits 514,215             494,182         485,460           (28,754)      ‐6% (8,722)            ‐2% Liquor Excise  Tax 419,052             450,000         440,422           21,370        5% (9,578)            ‐2% Fuel  Tax 1,137,199        1,168,167     1,175,841      38,642        3% 7,675            1% YTD  Total 3,787,850$     4,050,901$  4,091,461$   303,611$  8% 40,559$      1% Annual Total 4,189,298$     4,463,808$   Year to Date through November State  Shared Revenues 2011 vs. 2010 Revenue 2011 vs. Budget Page 6 of 36 Monthly Financial Report November 2011      Recreation  Recreation revenues totalled $78k for the  current month.  Compared to the  projected monthly budget, the City  collected $18k or 31% more.  Compared  to the same month the prior year, the  City collected $26k or 50% more.  The  year‐to‐date collection of $1.4 million is  $85k or 6% more than the prior year but  is $109k or 7% less than the budget.  The  City is projecting Recreation revenues to  be slighting under the 2011 budget by  year‐end.  The budget variance is due to a  warmer June and July of 2010 than this  year.        Interfund Services  The year‐to‐date collections for Interfund  Services revenues are $2.8 million.   Compared to the projected budget, the  revenues are below by $258k or 9%.   Compared to the prior year, the revenues  are under by $145k or 5%.  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, Transportation  division’s capital investment program  reimbursements, and Maintenance  division’s street maintenance  reimbursements.  The budget variance is  mainly due to lower than expected staff’s  (Construction Inspectors/Engineers) time  spent on various capital investment programs/projects.      Fines and Penalties  These revenue sources contain civil  (penalties, infractions, and parking),  criminal (traffic, non‐traffic, and costs),  and non‐court fines, forfeitures, and  penalties.  The table on the following  page breaks down these fines by type.   The year‐to‐date total fines and penalties  is $2.8 million.  This is $321k or 10%  lower than a year ago and also $93k or  3% below the budget.  This difference is  mainly due to $92k lower than budgeted  Seizure Funds received this year.  The use  of Seizure Funds is restricted to drug  enforcement only and is not available for  general operating purposes.  2010 2011 2011 Actual Budget Actual $ % $ % Jan 242,658$      252,068$      190,881$      (51,777)$      ‐21% (61,187)$      ‐24% Feb 273,674         284,288         282,743         9,068            3% (1,545)            ‐1% Mar 249,758         259,444         251,144         1,386            1% (8,300)            ‐3% Apr 348,019         361,516         231,156         (116,864)      ‐34% (130,360)      ‐36% May 269,154         279,591         237,043         (32,111)         ‐12% (42,549)         ‐15% Jun 275,850         286,548         234,878         (40,972)         ‐15% (51,670)         ‐18% Jul 263,285         273,495         330,174         66,890         25% 56,679         21% Aug 248,584         258,224         229,627         (18,957)         ‐8% (28,597)         ‐11% Sep 238,713         247,970         237,006         (1,707)            ‐1% (10,964)         ‐4% Oct 241,403         250,765         270,340         28,937         12% 19,575         8% Nov 255,986         265,913         266,859         10,873         4% 946                 0% Dec 283,824         294,831         ‐                      YTD  Total 2,907,085$  3,019,822$  2,761,852$  (145,233)$  ‐5% (257,971)$  ‐9% Annual Total 3,190,908$  3,314,653$   Interfund Services Year  to Date through November 2011 vs. 2010 2011 vs. Budget Month 2010 2011 2011 Actual Budget Actual $ % $ % Jan 239,080$      223,938$      165,721$      (73,360)$      ‐31% (58,218)$      ‐26% Feb 228,332         210,821         261,655         33,322         15% 50,833         24% Mar 279,311         259,871         313,067         33,756         12% 53,196         20% Apr 294,612         273,484         289,767         (4,845)            ‐2% 16,283         6% May 276,543         257,620         255,949         (20,594)         ‐7% (1,671)            ‐1% Jun 373,623         347,746         262,444         (111,179)      ‐30% (85,301)         ‐25% Jul 256,225         239,290         247,468         (8,757)            ‐3% 8,178            3% Aug 319,267         286,019         184,473         (134,794)      ‐42% (101,546)      ‐36% Sep 231,632         208,702         181,000         (50,632)         ‐22% (27,702)         ‐13% Oct 267,539         247,930         300,431         32,893         12% 52,502         21% Nov 314,160         297,164         297,580         (16,580)        ‐5% 416                 0% Dec 352,044         317,767          YTD Total 3,080,324$  2,852,584$  2,759,554$  (320,770)$  ‐10% (93,030)$     ‐3% Annual Total 3,432,368$  3,170,351$   2011 vs. Budget2011 vs. 2010 Year  to Date through November Fines  and Penalties by Month Month 2010 2011 2011 Actual Budget Actual $ % $ % Jan 62,673$         71,626$         61,933$         (740)$             ‐1% (9,693)$         ‐14% Feb 64,915            74,189            82,497            17,582         27% 8,309            11% Mar 99,100            113,257         99,537            437                 0% (13,720)         ‐12% Apr 152,452         174,230         153,717         1,265            1% (20,513)         ‐12% May 83,760            95,725            134,113         50,354         60% 38,388         40% Jun 193,082         220,664         144,083         (48,999)         ‐25% (76,581)         ‐35% Jul 280,956         321,091         211,388         (69,568)         ‐25% (109,703)      ‐34% Aug 181,356         207,263         254,060         72,704         40% 46,797         23% Sep 111,952         127,945         142,253         30,300         27% 14,308         11% Oct 77,544            88,621            83,540            5,996            8% (5,081)            ‐6% Nov 51,672            59,054            77,528            25,856         50% 18,475         31% Dec 65,469            74,822             ‐                      YTD  Total 1,359,462$  1,553,664$  1,444,650$  85,187$      6% (109,015)$  ‐7% Annual Total 1,424,932$  1,628,486$   Recreation Year to Date through November 2011 vs. Budget2011 vs. 2010 Month Page 7 of 36 Monthly Financial Report November 2011      Year to Date through November 2010 2011 2011 Actual Budget Actual $ % $ % Civil Penalties 14,395$         13,292$         9,293$            (5,102)$         ‐35% (3,999)$         ‐30% Civil Infraction Penalties 733,686         663,159         614,052         (119,634)     ‐16% (49,107)        ‐7% Civil Parking Infraction Penalties 127,334         131,050         117,679         (9,655)            ‐8% (13,371)         ‐10% Photo Enforcement Program 1,770,040     1,747,742     1,716,724     (53,315)        ‐3% (31,018)        ‐2% Criminal Traffic  Misdemeanor Fines 84,177            76,999            85,210            1,033            1% 8,211            11% Criminal Non‐Traffic  Fines 33,062            33,688            25,679            (7,384)            ‐22% (8,009)            ‐24% Criminal Costs 92,116            9,655               106,487         14,371         16% 96,832         1003% Seizure Funds ‐ Federal/State/Local 214,093         175,009         83,220            (130,873)     ‐61% (91,790)         ‐52% Non‐Court Fines, Forfeitures and Penalties 11,421            1,990               1,210               (10,211)         ‐89% (780)                ‐39% YTD  Total 3,080,324$  2,852,584$  2,759,554$  (320,770)$  ‐10% (93,030)$     ‐3% Annual Total 3,432,368$  3,170,351$   Revenue 2011 vs. Budget Fines  and Penalties by Type 2011 vs. 2010       Included in the Fines and Penalties revenue budget  is $1.9 million from the Photo Enforcement  program.  The budget was based on the prior year’s  revenue.  The year‐to‐date collections from this  program equates to $1.7 million.  The associated  costs includes the equipment provided by American  Traffic Solutions, Inc. (ATS), dedicated 2 FTEs in the  Court Services Department to process the increased  caseload and 1.1 FTEs in the Police Department for  support services.  This staff time, along with a 90%  pro tem budget and interpreter costs amounts to  $362k for personnel costs.  The total costs for the  program equates to $842k which is represented in  the table.            Miscellaneous  This revenue source reflects the collection of  interest and other earnings, rents, leases,  and concessions, contributions, and  donations from private sources, and other  miscellaneous revenues.  Interest and other  earnings along with rents, leases, and  concessions constitute 80% of the total  revenue in this category.  The year‐to‐date  total miscellaneous is $1.2 million.   Compared to the projected year‐to‐date  budget, the revenues are over by $40k or  4%.  Compared to last year, the revenues are  under by $26k or 2%.  The table on the next  page breaks out Miscellaneous revenues by  type:    2010 2011 2011 Actual Budget Actual $ % $ % Jan 170,998$      164,376$      143,105$      (27,892)$     ‐16% (21,271)$      ‐13% Feb 86,124            79,155            70,237            (15,887)        ‐18% (8,918)            ‐11% Mar 115,122         114,106         99,131            (15,990)        ‐14% (14,975)         ‐13% Apr 99,376            91,398            74,048            (25,327)        ‐25% (17,349)         ‐19% May 101,909         90,764            97,083            (4,826)           ‐5% 6,319            7% Jun 148,339         145,508         145,018         (3,321)           ‐2% (490)               0% Jul 158,134         151,496         173,878         15,744         10% 22,381         15% Aug 93,081            84,204            133,570         40,489         43% 49,366         59% Sep 110,810         111,622         97,973            (12,837)       ‐12% (13,649)         ‐12% Oct 73,018            66,319            75,425            2,406            3% 9,106            14% Nov 56,175            47,735            77,427            21,252         38% 29,692         62% Dec 56,503            86,663             YTD  Total 1,213,085$  1,146,683$  1,186,896$  (26,189)$     ‐2% 40,213$      4% Annual Total 1,269,588$  1,233,347$   Year to Date through November Month 2011 vs. Budget2011 vs. 2010 Miscellaneous  Revenues by Month Favorable Budget Actual Budget Actual (Unfavorable) 1 Jan 184,922$      165,696$      76,201$        67,883$      97,812$            Feb 133,857         163,932         76,693           67,885         96,048               Mar 170,080         198,197         76,201           67,852         130,345            Apr 160,472         177,597         53,048           67,991         109,606            May 154,236         157,076         71,882           67,999         89,077               Jun 215,118         175,673         71,871           67,934         107,739            Jul 144,584         151,820         72,275           67,865         83,954               Aug 126,504         96,296            56,688           67,751         28,545               Sep 90,979            81,830            71,527           67,385         14,444               Oct 158,357         142,280         71,420           67,358         74,921               Nov 208,633         206,328         71,884           67,891         138,437            Dec 153,166         ‐                     72,273           ‐                  ‐                        YTD  Total 1,747,742$  1,716,724$  769,691$     745,796$   970,928$         Annual Total 1,900,908$  841,964$      1Actuals  of Revenues  and Expenses Revenues Expenses Photo Enforcement Program Year to Date through November Month Page 8 of 36 Monthly Financial Report November 2011      2010 2011 2011 Actual Budget Actual $ % $ % Interests  and Other Earnings 303,077$      180,796$      266,863$      (36,214)$      ‐12% 86,066$      48% Rents, Leases, and Concessions 695,028         674,570         685,910         (9,117)            ‐1% 11,341         2% Contributions/Donations  from  Private Sources 129,404         163,381         181,939         52,534         41% 18,558         11% Other 85,576            127,937         52,185            (33,392)         ‐39% (75,752)         ‐59% YTD  Total 1,213,085$  1,146,683$  1,186,896$  (26,189)$     ‐2% 40,213$      4% Annual Total 1,269,588$  1,233,347$   2011 vs. Budget Miscellaneous Revenues by Type Year to Date through November Revenue 2011 vs. 2010     Other revenues are lower than the prior year because this type of revenue stream is one‐time types (unclaimed property,  miscellaneous reimbursements for accidents, sale of scrap, etc.), which we would expect to fluctuate.    EXPENSES  Overall the City has expended 85% of its budgeted general governmental expenditures at the end of November.  This is $4.1  million or 4.5% below year‐to‐date budgeted expenditures.  While some of these savings would be realized at the end of  the year, others are due to the timing of the payments.    The Executive Department is over budget by $16k or 1.2%.  This is mainly due to over spending on public defenders and  under spending other contracted services.    The Library Division of the Community Services Department is over budget by $2k or 1.3%.  This is due to under budgeting  in salaries and benefits for regular and intermittent employees.     Page 9 of 36 Monthly Financial Report November 2011      ENTERPRISE FUNDS  The table below gives an analysis of all City Enterprise funds.  Displayed are the year‐to‐date revenues and expenditures for  each enterprise.  Included in each fund are the capital revenues and expenditures.      Airport Golf Course Solid Waste  Utility Water Utility Wastewater  Utility Surface  Water  Utility Metro REVENUES: Licenses  and permits ‐                 ‐             ‐                 ‐               36,625         36,100       ‐               Grants  / intergovernmental 163,844          ‐             122,607          228,086       ‐               593,184     ‐               Charges  for services 98,381            1,624,043  13,673,408     11,621,774  7,107,016    6,274,267  12,112,750  Interdepartmental  services ‐                 ‐             723                 191,531       162,954       440,785     ‐               Fines  and penalties ‐                 ‐             ‐                 ‐               ‐               ‐             ‐               Rents, leases, and misc fees 2,115,810       329,278     72,000            129,289       ‐               ‐             ‐               Interest and other misc 10,624            7,305         13,194            462,254       262,997       230,781     3,971           TOTAL REVENUES 2,388,659       1,960,626  13,881,932     12,632,934  7,569,592    7,575,117  12,116,721  EXPENSES: Utility billing ‐                 ‐             104,754          110,789       76,517         124,789     ‐               Utility systems ‐                 ‐             12,164,974     2,572,922    2,257,605    1,941,516  ‐               Utility maintenance ‐                 ‐             256,185          4,099,024    1,202,683    1,591,434  11,663,134  Transportation 1,070,043       ‐             ‐                 ‐               ‐               ‐             ‐               Golf ‐                 1,603,219  ‐                 ‐               ‐               ‐             ‐               TOTAL EXPENSES 1,070,043       1,603,219  12,525,913     6,782,735    3,536,805    3,657,739  11,663,134  AMOUNT AVAILABLE FOR DEBT SERVICE 1,318,616       357,407     1,356,019       5,850,199    4,032,787    3,917,378  453,587       DEBT SERVICE: Principal 91,679            9,984         ‐                 1,048,425    722,526       138,340     ‐               Interest and other debt service costs 13,525            127            ‐                 453,878       233,784       188,482     ‐               TOTAL DEBT SERVICE 105,204          10,111       ‐                 1,502,303    956,310       326,822     ‐               CAPITAL PROJECTS 526,812          136,137     ‐                 2,648,091    2,160,158    1,957,512  ‐               TRANSFERS I N/(OUT)(8,848)            (656)           (1,106)            (1,106)          (1,106)          (24,632)      ‐               CHANGE IN FUND BALANCE 677,752          210,503     1,354,913       1,698,699    915,213       1,608,412  453,587       BEGINNING FUND BALANCE, January 1, 2011 1,361,349       888,604     961,788          6,775,527    681,616       3,273,863  671,616       ENDING FUND BALANCE, November 30, 2011 2,039,101       1,099,107  2,316,701       8,474,226    1,596,829    4,882,275  1,125,203      Page 10 of 36 Monthly Financial Report November 2011      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 ‐            79,590        ‐             ‐                      ‐              ‐                ‐             Grants  / intergovernmental ‐            48,144        150,281      ‐                      ‐              ‐               37,673        Charges  for services Equipment rental  m&o 2,002,719  1,898,636   ‐             ‐                      ‐              ‐                ‐             Telecommunications ‐            348,133      ‐             ‐                      ‐              ‐                ‐             Print and mail ‐            97,802        ‐             360,059               ‐              ‐                ‐             Communications ‐            ‐              ‐             527,859               ‐              ‐                ‐             Facilities ‐            ‐              3,773,912   ‐                      ‐              ‐                ‐             Data  cards  and cell  phones ‐            137,633      ‐             ‐                      ‐              ‐                ‐             IT service contracts ‐            287,484      ‐             ‐                      ‐              ‐                ‐             Interest and other misc 22,599       9,631          1,530          456                      26,615         29,388         20,382        Internal service fund misc: Vehicle  / equipment capital  recovery 1,025,412  860,566      ‐             ‐                      ‐              ‐                ‐             Insurance premiums ‐            ‐              ‐             ‐                      1,426,568    ‐                ‐             Worker's  compensation  / unemployment ‐            ‐              ‐             ‐                      1,301,576    ‐                ‐             Benefit premiums ‐            ‐              ‐             ‐                      ‐              9,568,499    2,769,451   Other misc 8,375         1,377          8,653          21                        3,290           535,577       ‐             Capital  contributions 20,854       ‐              ‐             ‐                      ‐              ‐                ‐             Disposal  of capital  assets 141,746     ‐              ‐             ‐                      ‐              ‐                ‐             Insurance recoveries 228,926     ‐              ‐             ‐                      46,974         12,708         5,461          TOTAL REVENUES 3,450,631  3,768,996   3,934,376   888,395               2,805,023    10,146,172  2,832,967   EXPENSES: Communications 494,390                Equipment rental 2,186,530   Facilities 3,545,533    Healthcare 8,849,446     Information technology 2,717,502    Print and mail 329,886                Retiree  healthcare 778,707      Risk management Risk management 1,643,249     Unemployment 141,988        Worker's  compensation 1,071,728     TOTAL EXPENSES 2,186,530  2,717,502   3,545,533   824,276               2,856,965    8,849,446    778,707      AMOUNT AVAILABLE FOR CAPITAL 1,264,101  1,051,494   388,843      64,119                 (51,942)       1,296,726    2,054,260   CAPITAL PROJECTS 2,103,059  813,785      302,954      ‐                      ‐              ‐                ‐             TRANSFERS IN 23,526       88,816        ‐             ‐                      ‐              ‐                ‐             TRANSFERS (OUT)‐            ‐              ‐             ‐                      ‐              ‐                ‐             CHANGE  IN FUND BALANCE (815,432)   326,525      85,889        64,119                 (51,942)       1,296,726    2,054,260   BEGINNING FUND BALANCE, January 1, 2011 5,293,107  1,949,165   241,046      70,214                 6,690,024    6,201,894    3,371,037   ENDING FUND BALANCE, November 30, 2011 4,477,675  2,275,690   326,935      134,333               6,638,082    7,498,620    5,425,297   Page 11 of 36 Monthly Financial Report November 2011      FUND BALANCE  Page 13 shows the ending fund balance as of November 2011.  The City’s fund balance is a combination of current  deficit/surplus of funds which have accrued from unexpended operating budgets, unanticipated excess revenues, and from  balances accumulated from prior years.      The prior year’s balances (or beginning balance) include funds identified as being reserved for specific purposes or required  to meet the current year’s appropriations. These balances also provide financial stability to the City’s operation during  uncertain times and provide a layer of security to bondholders.      At the end of November, the City has $17.9 million reported in the combined general governmental fund balance of the  current year’s operating budget, which is approximately 17% of budgeted operating expenditures.  This is an increase of  $6.5 million from the year’s beginning balance.  November’s ending fund balance is over the anticipated General  Governmental Fund Balance of $13.1 million by $4.8 million.  Although the ending fund balance is above projections, it is  consistent with the prior years’ trends since the City receipted the second half of 2011 property taxes in October and  November.  We expect the fund balance to decrease but be in line with the projected fund balance after November.    CONTACT INFORMATION  This report is prepared by the Finance Division of the FIT 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 iwang@rentonwa.gov.  Page 12 of 36 Monthly Financial Report November 2011      City  of Renton All Funds ‐ Revenue, Expenditures and Fund Balances Cash  Basis through November 30, 2011 Funds Balance  01/01/2011 Budgeted  Revenue Revenue  11/30/11 Total Funds  Available Budgeted  Expenditure Expenditure  11/30/11 Ending   Balance GENERAL GOVERNMENT FUNDS:11,407,119       111,293,678   104,261,924   115,669,043       113,607,821       97,759,236         17,909,807    000 General 9,477,148         73,564,569     68,270,346     77,747,494         76,697,742         66,558,403         11,189,091    001 Community Services 631,801            11,021,566     10,340,601     10,972,402         10,775,151         9,499,424           1,472,978      003 Street 116,298            8,818,411       8,074,258       8,190,556           8,261,176           7,302,961           887,595         004 Community Dev Block Grant (55,231)             493,716          351,585          296,354              362,259              263,587              32,767           005 Museum 66,830              195,966          196,394          263,224              207,513              192,989              70,235           006 Library 47,347              2,030,000       2,031,243       2,078,590           2,030,000           2,027,619           50,971           009 Farmers  Market 81,630              74,500            69,399            151,029              69,875                58,690                92,339           010 Fire Memorial 1,251                ‐                     702                 1,953                  ‐                          ‐                          1,953             011 Fire Health & Wellness 24,072              25,000            22,569            46,641                25,000                11,306                35,335           031 Pa rk Memorial 176,950             ‐                     753                 177,703               ‐                           ‐                          177,703         201 Ltd  GO Bonds  Gen Govt Debt 312,938            12,433,758     12,337,649     12,650,587         12,267,145         10,573,258         2,077,329      215 Gen Govt Misc Debt Service 526,085            2,636,192       2,566,425       3,092,510           2,911,960           1,270,999           1,821,511      SPECIAL REVENUE FUNDS: 102 Arterial  Street 171,720            620,000          555,179          726,899              620,000              620,000              106,899         108 Leased  City Properties 499,594            748,060          606,267          1,105,861           614,457              653,891              451,970         110 Hotel  Motel 212,950            245,000          259,217          472,167              450,000              244,527              227,640         118 Reserve  for Paths  & Trails 3,299                ‐                     14                   3,313                  ‐                          ‐                          3,313             125 1% For Art 136,830            32,000            538                 137,368              68,257                15,720                121,648         127 Cable  Communication 171,358            85,000            91,286            262,644              221,301              45,593                217,051         135 Springbrook Wetlands  Bank 660,524            ‐                     2,827              663,351              ‐                          ‐                          663,351         DEBT SERVICE FUNDS: 219 1989 Unlimited GO Bonds ‐                         ‐                      ‐                      ‐                           ‐                           ‐                           ‐                     CAPITAL PROJECT FUNDS (CIP): 303 Community Dev Mitigation 1,343,877         121,352          65,044            1,408,921           400,000              ‐                          1,408,921      304 Fire Mitigation 1,929,477         100,000          87,890            2,017,367           529,056              529,056              1,488,311      305 Transportation  Mitigation 1,119,954         250,000          181,291          1,301,245           999,494              650,000              651,245         316 Municipal  Facilities CIP 5,759,297         2,212,058       1,019,823       6,779,120           7,544,999           2,803,158           3,975,962      317 Transportation  CIP 3,808,080         15,970,043     11,408,865     15,216,945         19,542,542         11,361,425         3,855,520      318 So Lake  WA Infrastructure  Proj 58,522              ‐                     230                 58,752                58,000                5,976                  52,776           326 Housing Opportunity 163,787            ‐                     1,335              165,122              160,000              35,000                130,122         336 New Library Development ‐                        19,960,000     19,942,499     19,942,499         11,960,000         721,412              19,221,087    ENTERPRISE FUNDS: 402 Airport 1,295,036         432,010          771,924          2,066,960           1,254,186           1,078,890           988,070         403 Solid Waste  Utility 961,788            15,015,942     13,881,932     14,843,720         14,951,710         12,527,019         2,316,701      404 Golf Course 630,924            2,483,545       1,959,647       2,590,571           2,504,738           1,719,870           870,701         422 Airport Capital 66,313              3,433,408       1,616,735       1,683,048           1,508,521           632,016              1,051,032      424 Golf Course  Capital 257,680            100,000          92,646            350,326              220,000              121,920              228,406         INTERNAL SERVICE FUNDS: 501 Equipment Repair/Replacement 5,293,107         3,493,074       3,474,157       8,767,264           4,955,084           4,289,588           4,477,676      502 Insurance 6,690,024         3,178,883       2,805,023       9,495,047           3,018,564           2,856,964           6,638,083      503 Information Services 1,949,165         4,182,021       3,857,811       5,806,976           5,696,277           3,531,287           2,275,689      504 Facilities 241,046            4,243,673       3,934,376       4,175,422           4,256,261           3,848,487           326,935         505 Communications 70,214              953,941          888,396          958,610              957,746              824,276              134,334         512 Insurance, Healthcare 6,201,894         11,248,058     10,146,172     16,348,066         10,844,696         8,849,446           7,498,620      522 Insurance, Leoff1 Retirees HC 3,371,037         2,935,684       2,832,967       6,204,004           2,261,732           778,707              5,425,297      FIDUCIARY FUNDS: 611 Firemen's  Pension 4,286,248         300,000          384,455          4,670,703           565,475              269,654              4,401,049      Funds Balance  01/01/2011 Budgeted  Revenue Revenue  11/30/11 Total Funds   Available Budgeted  Expenditure Expenditure  11/30/11 Ending   Balance ENTERPRISE FUNDS: COMBINED  UTILITIES 11,402,622       46,660,496     39,897,198     51,299,820         50,119,800         35,218,452         16,081,368    405 Water Utility 4,695,116         9,680,689       8,893,604       13,588,720         10,521,313         8,295,796           5,292,924      406 Waste Water Utility 681,616            4,931,139       5,126,403       5,808,019           5,141,813           4,494,220           1,313,799      407 Surface  Water Utility 1,462,126         5,331,466       4,955,149       6,417,275           5,063,113           4,009,193           2,408,082      416 King  County Metro 671,616            13,156,760     12,116,721     12,788,337         13,156,760         11,663,134         1,125,203      425 Water Utility Construction 2,064,638         4,997,301       3,742,096       5,806,734           6,117,301           2,638,439           3,168,295      426 Waste Water Construction ‐                        3,845,000       2,443,189       2,443,189           3,790,000           2,160,158           283,031         427 Surface  Water Construction 1,811,737         4,718,141       2,619,969       4,431,706           6,329,500           1,957,512           2,474,194      461 Waterworks  Bond Reserve ‐                        ‐                     ‐                     ‐                          ‐                          ‐                          ‐                     471 Waterworks  Rate  Stabilization 15,773              ‐                     67                   15,840                ‐                          ‐                          15,840           481 Future W/S Bond Proceeds ‐                        ‐                     ‐                     ‐                          ‐                          ‐                          ‐                     Page 13 of 36 City of Renton General Government Financial Position 2011 Budget Year General Government Summary  Revenues Expenditures  $ Difference over (under)  w/beginning  balance  11,407,119             January 5,379,006              6,990,159              (1,611,153)             9,795,966               February 11,050,241            15,756,416            (4,706,175)             6,700,944               March 16,654,842            23,321,083            (6,666,241)             4,740,878               April 30,062,704            30,363,594            (300,889)                11,106,230             May 44,974,654            38,187,393            6,787,261              18,194,380             June 49,588,204            48,730,646            857,557                  12,264,676             July 55,528,886            56,321,612            (792,726)                10,614,393             August 60,805,281            64,769,227            (3,963,946)             7,443,173               September 65,898,407            71,984,031            (6,085,624)             5,321,495               October 79,715,923            79,448,662            267,260                  11,674,379             November 93,974,306            87,471,619            6,502,688              17,909,807             December 2,000,000  3,000,000  4,000,000  5,000,000  6,000,000  7,000,000  8,000,000  9,000,000  60,000,000  70,000,000  80,000,000  90,000,000  100,000,000  Change in Fund  Balance Rev/Exp Revenues Expenditures Change in Fund Balance (9,000,000) (8,000,000) (7,000,000) (6,000,000) (5,000,000) (4,000,000) (3,000,000) (2,000,000) (1,000,000) ‐ 1,000,000  ‐ 10,000,000  20,000,000  30,000,000  40,000,000  50,000,000  Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Page 14 of 36 City of Renton Monthly Revenue Analysis ‐ 2011 Budget Year General  Government Budget YTD Actual Annual %  over (under) Jan 5,729,294        5,379,006         ‐6.11% Feb 10,955,488      11,050,241      0.86% Mar 16,288,944      16,654,842      2.25% Apr 29,086,245      30,062,704      3.36% May 44,685,592      44,974,654      0.65% Jun 49,631,729      49,588,204       ‐0.09% Jul 55,679,470      55,528,886       ‐0.27% Aug 60,921,000      60,805,281       ‐0.19% Sep 65,822,150      65,898,407      0.12% Oct 79,724,307      79,715,923       ‐0.01% Nov 93,299,939      93,974,306      0.72% Dec 101,006,062     Percent of budget 93.04% YTD Annual %  $‐ $10  $20  $30  $40  $50  $60  $70  $80  $90  $100  $110  Millions Total Revenue General Government Budget Actual Last Year $33 Millions Property Tax Property Tax Budget Actual over (under) Jan 222,520           505,501           127.17% Feb 498,052           841,695           69.00% Mar 1,055,236        1,586,980        50.39% Apr 7,832,248        9,205,472        17.53% May 16,721,331      17,054,953      2.00% Jun 16,838,318      17,109,916      1.61% Jul 16,927,805      17,221,992      1.74% Aug 17,079,566      17,247,946      0.99% Sep 17,579,784      17,715,892      0.77% Oct 24,763,004      24,730,752       ‐0.13% Nov 31,792,494      32,078,777      0.90% Dec 32,046,525       Percent of budget 100.10% $‐ $3  $6  $9  $12  $15  $18  $21  $24  $27  $30  $33  Budget Actual Last Year Page 15 of 36 City of Renton Monthly Revenue Analysis ‐ 2011 Budget Year Sales Tax Budget YTD Actual Annual %  over (under) Jan 1,552,398        1,498,057         ‐3.50% Feb 3,485,920        3,683,690        5.67% Mar 4,970,675        5,136,541        3.34% Apr 6,478,229        6,539,777        0.95% May 8,169,935        8,305,195        1.66% Jun 9,739,884        9,830,419        0.93% Jul 11,308,797      11,435,443      1.12% Aug 13,015,882      13,145,959      1.00% Sep 14,643,477      14,793,080      1.02% Oct 16,344,299      16,482,798      0.85% Nov 18,043,360      18,170,449      0.70% Dec 19,670,588       Percent of budget 92.37% Note:  Excludes CJ Sales Tax and Natural Gas Use Tax. YTD Annual %  $‐ $3  $6  $9  $12  $15  $18  $21  Millions Sales Tax Budget Actual Last Year $16 Millions Utility Tax Utility Tax Budget Actual over (under) Jan 1,514,130        1,363,023         ‐9.98% Feb 2,865,664        2,811,298         ‐1.90% Mar 4,259,912        4,292,138        0.76% Apr 5,626,013        5,662,856        0.65% May 6,947,550        6,954,386        0.10% Jun 8,200,969        8,157,861         ‐0.53% Jul 9,423,818        9,346,387         ‐0.82% Aug 10,639,358      10,512,250       ‐1.19% Sep 11,801,507      11,688,776       ‐0.96% Oct 13,021,899      12,891,335       ‐1.00% Nov 14,212,809      14,123,975       ‐0.63% Dec 15,640,600       Percent of budget 90.30% Note:  Includes Natural Gas Use Tax. $0  $2  $4  $6  $8  $10  $12  $14  $16  Budget Actual Last Year Page 16 of 36 City of Renton Monthly Revenue Analysis ‐ 2011 Budget Year Licenses &  Permits Budget YTD Actual Annual %  over (under) Jan 423,215           185,889            ‐56.08% Feb 528,861           322,341            ‐39.05% Mar 670,902           539,342            ‐19.61% Apr 918,867           778,404            ‐15.29% May 1,077,264        957,261            ‐11.14% Jun 1,259,395        1,117,984         ‐11.23% Jul 1,535,146        1,363,681         ‐11.17% Aug 1,717,346        1,693,888         ‐1.37% Sep 1,867,597        1,939,870        3.87% Oct 2,089,918        2,205,375        5.52% Nov 2,235,967        2,426,403        8.52% Dec 2,370,645         Percent of budget 102.35% Note:  Includes Fund 318. YTD Annual % Millions Intergovernmental $‐ $0.30  $0.60  $0.90  $1.20  $1.50  $1.80  $2.10  $2.40  $2.70  Millions Licenses & Permits Budget Actual Last Year Intergovt'l Budget Actual over (under) Jan 578,318           565,843            ‐2.16% Feb 1,165,279        1,079,643         ‐7.35% Mar 1,744,727        1,648,102         ‐5.54% Apr 2,753,330        2,707,888         ‐1.65% May 5,053,641        5,258,407        4.05% Jun 5,637,303        5,771,371        2.38% Jul 6,211,050        6,317,671        1.72% Aug 6,963,306        7,081,699        1.70% Sep 7,459,097        7,539,153        1.07% Oct 8,912,725        8,965,859        0.60% Nov 11,435,044      11,475,604      0.35% Dec 13,645,207       Percent of budget 84.10% Note:  Includes CJ Sales Tax. $‐ $1  $2  $3  $4  $5  $6  $7  $8  $9  $10  $11  $12  $13  $14  $15  Millions Budget Actual Last Year Page 17 of 36 City of Renton Monthly Revenue Analysis ‐ 2011 Budget Year Charges for  Services Budget YTD Actual Annual %  over (under) Jan 447,067           323,609            ‐27.62% Feb 884,119           786,123            ‐11.08% Mar 1,363,364        1,257,415         ‐7.77% Apr 2,006,320        1,778,657         ‐11.35% May 2,526,347        2,308,859         ‐8.61% Jun 3,132,602        2,821,799         ‐9.92% Jul 3,941,618        3,516,730         ‐10.78% Aug 4,487,827        4,160,030         ‐7.30% Sep 4,949,440        4,682,023         ‐5.40% Oct 5,447,614        5,145,934         ‐5.54% Nov 5,842,063        5,612,150         ‐3.94% Dec 6,366,817         Percent of budget 88.15% Fines & YTD Annual %  $‐ $1  $2  $3  $4  $5  $6  $7  Millions Charges for Services Budget Actual Last Year Millions Fines & Forfeits Forfeits Budget Actual over (under) Jan 223,938           165,721            ‐26.00% Feb 434,759           430,461            ‐0.99% Mar 694,630           746,372           7.45% Apr 968,114           1,039,081        7.33% May 1,225,734        1,297,817        5.88% Jun 1,573,479        1,562,659         ‐0.69% Jul 1,812,769        1,812,194         ‐0.03% Aug 2,098,788        1,998,200         ‐4.79% Sep 2,307,490        2,181,260         ‐5.47% Oct 2,555,419        2,484,578         ‐2.77% Nov 2,852,584        2,785,032         ‐2.37% Dec 3,170,351         Percent of budget 87.85% $‐ $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50  Budget Actual Last Year Page 18 of 36 City of Renton Monthly Revenue Analysis ‐ 2011 Budget Year Other Taxes Budget YTD Actual Annual %  over (under) Jan 603,333           628,259           4.13% Feb 848,494           880,840           3.81% Mar 1,168,685        1,132,303         ‐3.11% Apr 1,886,940        1,796,896         ‐4.77% May 2,256,276        2,186,455         ‐3.09% Jun 2,396,306        2,419,406        0.96% Jul 3,513,137        3,543,760        0.87% Aug 3,828,833        3,860,151        0.82% Sep 4,011,601        4,154,780        3.57% Oct 4,791,551        5,000,894        4.37% Nov 5,039,743        5,415,828        7.46% Dec 5,795,921         Percent of budget 93.44% YTD Annual % Millions Miscellaneous $0  $1  $2  $3  $4  $5  $6  $7  Millions Other Taxes Budget Actual Last Year Misc Budget Actual over (under) Jan 164,376           143,105            ‐12.94% Feb 243,531           213,343            ‐12.40% Mar 357,637           312,474            ‐12.63% Apr 449,035           386,523            ‐13.92% May 539,799           483,606            ‐10.41% Jun 685,307           628,624            ‐8.27% Jul 836,803           802,501            ‐4.10% Aug 921,007           936,071           1.64% Sep 1,032,630        1,034,044        0.14% Oct 1,098,948        1,109,469        0.96% Nov 1,146,683        1,186,896        3.51% Dec 1,233,347         Percent of budget 96.23% $‐ $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  $1.40 Budget Actual Last Year Page 19 of 36 City of Renton Monthly Revenue Analysis ‐ 2011 Budget Year Other  Financing Budget YTD Actual Annual %  over (under) Jan ‐                          ‐                         N/A Feb 808                   808                   0.00% Mar 3,175                3,175                0.00% Apr 167,151           167,151           0.00% May 167,716           167,716           0.00% Jun 168,166           168,166           0.00% Jul 168,527           168,527           0.00% Aug 169,086           169,086           0.00% Sep 169,528           169,528           0.00% Oct 698,929           698,929           0.00% Nov 699,192           699,192           0.00% Dec 1,066,061         Percent of budget 65.59% YTD Annual % Millions Real Estate Excise Tax $‐ $1.00  $2.00  $3.00  $4.00  $5.00  $6.00  $7.00  $8.00  Millions Other Financing Sources Budget Actual Last Year REET Budget Actual over (under) Jan 54,678              161,911           196.12% Feb 136,931           261,588           91.04% Mar 374,012           403,288           7.83% Apr 590,096           514,275            ‐12.85% May 756,359           671,794            ‐11.18% Jun 903,401           900,300            ‐0.34% Jul 1,018,219        1,017,867         ‐0.03% Aug 1,178,774        1,177,391         ‐0.12% Sep 1,273,142        1,383,144        8.64% Oct 1,413,739        1,572,835        11.25% Nov 1,569,494        1,908,728        21.61% Dec 1,890,000         Percent of budget 100.99% $‐ $0.50  $1.00  $1.50  $2.00  $2.50  Millions Budget Actual Last Year Page 20 of 36 City of Renton Monthly Expenditure Analysis ‐ 2011 Budget Year General  Government Budget YTD Actual Annual %  over (under) Jan 7,176,813        6,990,159         ‐2.60% Feb 17,037,900      15,756,416       ‐7.52% Mar 24,790,302      23,321,083       ‐5.93% Apr 32,556,630      30,363,594       ‐6.74% May 40,795,499      38,187,393       ‐6.39% Jun 51,437,906      48,730,646       ‐5.26% Jul 59,705,910      56,321,612       ‐5.67% Aug 67,965,136      64,769,227       ‐4.70% Sep 76,009,868      71,984,031       ‐5.30% Oct 83,430,947      79,448,662       ‐4.77% Nov 91,547,256      87,471,619       ‐4.45% Dec 103,320,205     Percent of budget expended 94.62% YTD Annual %  $‐ $10  $20  $30  $40  $50  $60  $70  $80  $90  $100  $110  Millions Total Expenditures General Government Budget Actual Last Year $300 000 Legislative Legislative Budget Actual over (under) Jan 22,585              22,021               ‐2.50% Feb 45,866              44,576               ‐2.81% Mar 69,289              67,521               ‐2.55% Apr 93,250              89,659               ‐3.85% May 116,460           112,072            ‐3.77% Jun 139,640           134,795            ‐3.47% Jul 162,401           158,140            ‐2.62% Aug 185,324           180,746            ‐2.47% Sep 207,934           203,409            ‐2.18% Oct 229,314           226,026            ‐1.43% Nov 252,426           248,619            ‐1.51% Dec 276,567            Percent of budget expended 89.89% $‐ $50,000  $100,000  $150,000  $200,000  $250,000  $300,000  Budget Actual Last Year Page 21 of 36 City of Renton Monthly Expenditure Analysis ‐ 2011 Budget Year Executive Budget YTD Actual Annual %  over (under) Jan 106,657           112,718           5.68% Feb 235,853           229,987            ‐2.49% Mar 363,260           346,789            ‐4.53% Apr 489,917           480,072            ‐2.01% May 613,510           605,772            ‐1.26% Jun 732,054           729,119            ‐0.40% Jul 861,982           862,086           0.01% Aug 981,310           994,268           1.32% Sep 1,117,720        1,121,986        0.38% Oct 1,240,172        1,256,119        1.29% Nov 1,357,062        1,373,408        1.20% Dec 1,478,297         Percent of budget expended 92.90% YTD Annual %  $‐ $0.30  $0.60  $0.90  $1.20  $1.50  $1.80  Millions Executive Budget Actual Last Year $0 80 Millions City Clerk City Clerk Budget Actual over (under) Jan 51,261              49,604               ‐3.23% Feb 103,499           98,230               ‐5.09% Mar 159,969           154,386            ‐3.49% Apr 279,463           315,627           12.94% May 379,294           369,865            ‐2.49% Jun 433,303           420,930            ‐2.86% Jul 483,600           474,938            ‐1.79% Aug 531,809           525,691            ‐1.15% Sep 581,018           577,202            ‐0.66% Oct 675,052           629,142            ‐6.80% Nov 724,620           681,965            ‐5.89% Dec 786,947            Percent of budget expended 86.66% $‐ $0.20  $0.40  $0.60  $0.80  Budget Actual Last Year Page 22 of 36 City of Renton Monthly Expenditure Analysis ‐ 2011 Budget Year Hearing  Examiner Budget YTD Actual Annual %  over (under) Jan 14,425              14,189               ‐1.64% Feb 28,701              21,908               ‐23.67% Mar 42,850              23,616               ‐44.89% Apr 57,329              25,472               ‐55.57% May 71,432              28,865               ‐59.59% Jun 85,716              33,294               ‐61.16% Jul 100,206           37,133               ‐62.94% Aug 114,341           39,784               ‐65.21% Sep 128,494           44,161               ‐65.63% Oct 142,100           47,132               ‐66.83% Nov 156,260           55,588               ‐64.43% Dec 170,717            Percent of budget expended 32.56% YTD Annual % $1 60 Millions City Attorney $‐ $30,000  $60,000  $90,000  $120,000  $150,000  $180,000  Hearing Examiner Budget Actual Last Year City Attorney Budget Actual over (under) Jan 102,294           130,446           27.52% Feb 242,731           264,464           8.95% Mar 393,158           395,280           0.54% Apr 537,598           528,480            ‐1.70% May 677,661           657,439            ‐2.98% Jun 817,578           790,004            ‐3.37% Jul 955,999           923,755            ‐3.37% Aug 1,097,634        1,056,642         ‐3.73% Sep 1,232,013        1,189,429         ‐3.46% Oct 1,366,319        1,320,953         ‐3.32% Nov 1,499,225        1,454,358         ‐2.99% Dec 1,588,429         Percent of budget expended 91.56% $‐ $0.40  $0.80  $1.20  $1.60 Budget Actual Last Year Page 23 of 36 City of Renton Monthly Expenditure Analysis ‐ 2011 Budget Year Court Services Budget YTD Actual Annual %  over (under) Jan 172,706           163,613            ‐5.26% Feb 350,541           326,156            ‐6.96% Mar 536,403           490,833            ‐8.50% Apr 715,028           661,478            ‐7.49% May 892,550           831,527            ‐6.84% Jun 1,075,642        1,040,289         ‐3.29% Jul 1,258,557        1,209,319         ‐3.91% Aug 1,434,869        1,384,788         ‐3.49% Sep 1,614,729        1,559,522         ‐3.42% Oct 1,775,894        1,729,013         ‐2.64% Nov 1,948,024        1,901,814         ‐2.37% Dec 2,134,452         Percent of budget expended 89.10% YTD Annual %  $‐ $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  $1.40  $1.60  $1.80  $2.00  $2.20  Millions Court Services Budget Actual Last Year Millions Community & Economic Dl Ad iCED Admin Budget Actual over (under) Jan 74,367              77,455              4.15% Feb 157,395           155,007            ‐1.52% Mar 236,397           232,560            ‐1.62% Apr 315,098           310,112            ‐1.58% May 393,089           387,665            ‐1.38% Jun 470,768           465,217            ‐1.18% Jul 548,159           542,926            ‐0.95% Aug 625,262           620,791            ‐0.72% Sep 702,073           698,417            ‐0.52% Oct 775,757           775,550            ‐0.03% Nov 851,215           852,682           0.17% Dec 926,674            Percent of budget expended 92.02% $‐ $0.10  $0.20  $0.30  $0.40  $0.50  $0.60  $0.70  $0.80  $0.90  $1.00  Millions Development Admin Budget Actual Last Year Page 24 of 36 City of Renton Monthly Expenditure Analysis ‐ 2011 Budget Year Development  Services Budget YTD Actual Annual %  over (under) Jan 280,682           231,587            ‐17.49% Feb 554,483           474,633            ‐14.40% Mar 819,050           716,400            ‐12.53% Apr 1,085,863        953,343            ‐12.20% May 1,351,209        1,220,807         ‐9.65% Jun 1,609,891        1,431,566         ‐11.08% Jul 1,871,519        1,673,333         ‐10.59% Aug 2,118,179        1,876,800         ‐11.40% Sep 2,389,591        2,109,094         ‐11.74% Oct 2,630,325        2,342,934         ‐10.93% Nov 2,880,148        2,575,597         ‐10.57% Dec 3,137,985         Percent of budget expended 82.08% Economic YTD Annual %  $‐ $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50  Millions Development Services Budget Actual Last Year Millions Economic Development Development Budget Actual over (under) Jan 118,687           68,491               ‐42.29% Feb 277,345           123,830            ‐55.35% Mar 414,613           179,805            ‐56.63% Apr 539,516           234,834            ‐56.47% May 684,149           297,953            ‐56.45% Jun 821,647           357,808            ‐56.45% Jul 981,768           430,038            ‐56.20% Aug 1,115,910        484,313            ‐56.60% Sep 1,273,525        544,936            ‐57.21% Oct 1,406,574        604,858            ‐57.00% Nov 1,555,294        662,278            ‐57.42% Dec 1,703,326         Percent of budget expended 38.88% $‐ $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  $1.40  $1.60  $1.80  Millions Budget Actual Last Year Page 25 of 36 City of Renton Monthly Expenditure Analysis ‐ 2011 Budget Year Planning Budget YTD Actual Annual %  over (under) Jan 109,960           104,320            ‐5.13% Feb 217,044           258,972           19.32% Mar 331,808           348,727           5.10% Apr 436,143           475,330           8.98% May 555,730           581,947           4.72% Jun 713,155           685,502            ‐3.88% Jul 829,502           795,138            ‐4.14% Aug 966,634           951,339            ‐1.58% Sep 1,136,529        1,082,329         ‐4.77% Oct 1,271,607        1,200,417         ‐5.60% Nov 1,370,979        1,324,065         ‐3.42% Dec 1,533,697         Percent of budget expended 86.33% YTD Annual % $2 40 Millions Finance $‐ $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  $1.40  $1.60  $1.80  Millions Planning Budget Actual Last Year Finance Budget Actual over (under) Jan 185,479           155,421            ‐16.21% Feb 339,681           315,453            ‐7.13% Mar 514,316           467,036            ‐9.19% Apr 669,701           620,994            ‐7.27% May 859,496           770,959            ‐10.30% Jun 1,017,256        930,622            ‐8.52% Jul 1,179,972        1,076,398         ‐8.78% Aug 1,345,514        1,245,218         ‐7.45% Sep 1,510,764        1,425,349         ‐5.65% Oct 1,621,863        1,564,657         ‐3.53% Nov 1,765,760        1,701,582         ‐3.63% Dec 2,088,212         Percent of budget expended 81.49% $‐ $0.40  $0.80  $1.20  $1.60  $2.00  $2.40 Budget Actual Last Year Page 26 of 36 City of Renton Monthly Expenditure Analysis ‐ 2011 Budget Year Human  Resources Budget YTD Actual Annual %  over (under) Jan 78,242              86,565              10.64% Feb 154,839           155,437           0.39% Mar 236,793           221,683            ‐6.38% Apr 317,732           282,721            ‐11.02% May 397,739           342,697            ‐13.84% Jun 481,078           417,784            ‐13.16% Jul 563,166           491,235            ‐12.77% Aug 644,689           561,242            ‐12.94% Sep 726,325           633,893            ‐12.73% Oct 803,567           714,653            ‐11.06% Nov 878,678           803,493            ‐8.56% Dec 973,851            Percent of budget expended 82.51% YTD Annual %  $‐ $0.20  $0.40  $0.60  $0.80  $1.00  Millions Human Resources Budget Actual Last Year $33 Millions Police Police Budget Actual over (under) Jan 2,318,662        2,369,174        2.18% Feb 4,980,498        4,383,450         ‐11.99% Mar 7,509,693        7,075,221         ‐5.79% Apr 9,978,604        8,969,395         ‐10.11% May 12,392,962      11,112,660       ‐10.33% Jun 15,133,567      14,046,545       ‐7.18% Jul 17,688,902      16,310,772       ‐7.79% Aug 20,235,790      19,248,778       ‐4.88% Sep 22,913,200      21,206,441       ‐7.45% Oct 25,185,431      23,418,059       ‐7.02% Nov 28,049,446      26,422,056       ‐5.80% Dec 31,011,293       Percent of budget expended 85.20% $‐ $3  $6  $9  $12  $15  $18  $21  $24  $27  $30  $33  Budget Actual Last Year Page 27 of 36 City of Renton Monthly Expenditure Analysis ‐ 2011 Budget Year Fire &  Emergency  Services Budget YTD Actual Annual %  over (under) Jan 1,962,318        1,754,253         ‐10.60% Feb 4,625,459        4,132,293         ‐10.66% Mar 6,469,286        5,900,678         ‐8.79% Apr 8,199,210        7,652,583         ‐6.67% May 9,983,915        9,538,569         ‐4.46% Jun 11,797,218      11,333,418       ‐3.93% Jul 13,645,145      13,191,127       ‐3.33% Aug 15,496,010      15,170,911       ‐2.10% Sep 17,349,048      17,069,616       ‐1.61% Oct 19,053,328      18,890,028       ‐0.86% Nov 20,956,445      20,660,951       ‐1.41% Dec 22,840,643       Percent of budget expended 90.46% Community YTD Annual %  $‐ $3  $6  $9  $12  $15  $18  $21  $24  Millions Fire & Emergency Services Budget Actual Last Year $1 20 Millions Community Services Admin Services Admin Budget Actual over (under) Jan 24,171              33,774              39.73% Feb 69,201              67,558               ‐2.37% Mar 103,855           102,208            ‐1.59% Apr 138,500           136,129            ‐1.71% May 172,991           170,164            ‐1.63% Jun 207,552           204,042            ‐1.69% Jul 241,961           238,509            ‐1.43% Aug 275,415           272,651            ‐1.00% Sep 309,116           306,588            ‐0.82% Oct 342,587           340,122            ‐0.72% Nov 375,962           376,608           0.17% Dec 409,872            Percent of budget expended 91.88% $‐ $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  Budget Actual Last Year Page 28 of 36 City of Renton Monthly Expenditure Analysis ‐ 2011 Budget Year Parks Budget YTD Actual Annual %  over (under) Jan 238,049           261,191           9.72% Feb 512,298           527,048           2.88% Mar 806,940           799,401            ‐0.93% Apr 1,112,020        1,109,451         ‐0.23% May 1,434,676        1,422,731         ‐0.83% Jun 1,775,143        1,750,372         ‐1.40% Jul 2,134,704        2,093,871         ‐1.91% Aug 2,540,816        2,435,040         ‐4.16% Sep 2,881,349        2,788,379         ‐3.23% Oct 3,226,442        3,168,880         ‐1.78% Nov 3,536,345        3,513,912         ‐0.63% Dec 3,911,658         Percent of budget expended 89.83% Parks Planning  and Natural YTD Annual %  $‐ $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50  $4.00  Millions Parks Budget Actual Last Year $0 60 Millions Parks Planning and Natural Resources Resources Budget Actual over (under) Jan 18,467              34,349              86.00% Feb 60,781              69,260              13.95% Mar 103,347           109,668           6.12% Apr 147,306           150,610           2.24% May 194,728           204,169           4.85% Jun 239,654           256,105           6.86% Jul 311,497           301,757            ‐3.13% Aug 365,658           349,262            ‐4.48% Sep 418,406           397,535            ‐4.99% Oct 470,133           455,741            ‐3.06% Nov 518,677           510,697            ‐1.54% Dec 578,646            Percent of budget expended 88.26% $‐ $0.10  $0.20  $0.30  $0.40  $0.50  $0.60  Budget Actual Last Year Page 29 of 36 City of Renton Monthly Expenditure Analysis ‐ 2011 Budget Year Recreation Budget YTD Actual Annual %  over (under) Jan 296,146           361,259           21.99% Feb 637,130           702,382           10.24% Mar 1,007,644        1,058,705        5.07% Apr 1,351,864        1,408,767        4.21% May 1,720,990        1,763,066        2.44% Jun 2,120,806        2,128,093        0.34% Jul 2,778,628        2,702,061         ‐2.76% Aug 3,495,907        3,341,666         ‐4.41% Sep 3,985,781        3,855,315         ‐3.27% Oct 4,339,404        4,226,441         ‐2.60% Nov 4,794,553        4,581,590         ‐4.44% Dec 5,189,972         Percent of budget expended 88.28% Human YTD Annual % $1 40 Millions Human Services $‐ $1  $2  $3  $4  $5  $6  Millions Recreation Budget Actual Last Year Services Budget Actual over (under) Jan 59,549              53,756               ‐9.73% Feb 126,732           118,956            ‐6.14% Mar 199,439           177,533            ‐10.98% Apr 392,309           369,358            ‐5.85% May 476,336           499,658           4.90% Jun 556,185           560,790           0.83% Jul 761,208           694,753            ‐8.73% Aug 841,526           770,871            ‐8.40% Sep 904,476           846,288            ‐6.43% Oct 1,064,594        1,010,405         ‐5.09% Nov 1,166,737        1,084,769         ‐7.03% Dec 1,369,157         Percent of budget expended 79.23% $‐ $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  $1.40  Budget Actual Last Year Page 30 of 36 City of Renton Monthly Expenditure Analysis ‐ 2011 Budget Year Neighborhoods , Resources,  and Events Budget YTD Actual Annual %  over (under) Jan 41,588              36,383               ‐12.52% Feb 84,789              73,402               ‐13.43% Mar 128,116           110,686            ‐13.60% Apr 172,462           157,589            ‐8.62% May 226,912           198,703            ‐12.43% Jun 289,150           252,486            ‐12.68% Jul 374,553           304,660            ‐18.66% Aug 424,012           369,016            ‐12.97% Sep 470,393           419,378            ‐10.85% Oct 508,406           464,006            ‐8.73% Nov 545,765           516,616            ‐5.34% Dec 685,003            Percent of budget expended 75.42% YTD Annual % $2 50 Millions Library Fund $‐ $100,000  $200,000  $300,000  $400,000  $500,000  $600,000  $700,000  Neighborhoods, Resources, and Events Budget Actual Last Year Library Fund Budget Actual over (under) Jan 2,619                2,619                0.00% Feb 5,119                5,119                0.00% Mar 7,619                7,619                0.00% Apr 10,119              10,119              0.00% May 12,619              12,619              0.00% Jun 1,815,119        1,815,119        0.00% Jul 1,817,619        1,817,619        0.00% Aug 1,820,119        1,820,119        0.00% Sep 1,822,619        1,822,619        0.00% Oct 2,025,119        2,025,119        0.00% Nov 2,027,619        2,027,619        0.00% Dec 2,030,000         Percent of budget expended 99.88% $‐ $0.50  $1.00  $1.50  $2.00  $2.50  Budget Actual Last Year Page 31 of 36 City of Renton Monthly Expenditure Analysis ‐ 2011 Budget Year Museum Fund Budget YTD Actual Annual %  over (under) Jan 16,818              17,146              1.95% Feb 34,325              34,638              0.91% Mar 51,635              51,915              0.54% Apr 69,255              69,499              0.35% May 87,088              86,914               ‐0.20% Jun 104,880           104,539            ‐0.33% Jul 122,308           122,204            ‐0.08% Aug 139,524           139,835           0.22% Sep 156,721           157,635           0.58% Oct 173,773           175,314           0.89% Nov 190,524           192,989           1.29% Dec 207,513            Percent of budget expended 93.00% Public Works YTD Annual % $0 60 Millions Public Works Admin $‐ $30,000  $60,000  $90,000  $120,000  $150,000  $180,000  $210,000  Museum Fund Budget Actual Last Year Admin Budget Actual over (under) Jan 36,025              37,289              3.51% Feb 73,605              74,538              1.27% Mar 112,016           111,889            ‐0.11% Apr 152,983           149,219            ‐2.46% May 189,927           187,166            ‐1.45% Jun 226,584           224,646            ‐0.86% Jul 264,203           262,362            ‐0.70% Aug 304,561           300,269            ‐1.41% Sep 340,210           339,129            ‐0.32% Oct 375,268           376,995           0.46% Nov 411,886           414,834           0.72% Dec 450,620            Percent of budget expended 92.06% $‐ $0.20  $0.40  $0.60  Budget Actual Last Year Page 32 of 36 City of Renton Monthly Expenditure Analysis ‐ 2011 Budget Year Street  Maintenance Budget YTD Actual Annual %  over (under) Jan 291,313           279,841            ‐3.94% Feb 591,618           597,149           0.93% Mar 887,819           894,017           0.70% Apr 1,208,483        1,168,482         ‐3.31% May 1,508,949        1,455,914         ‐3.51% Jun 1,824,363        1,755,569         ‐3.77% Jul 2,161,928        2,050,768         ‐5.14% Aug 2,489,084        2,335,142         ‐6.18% Sep 2,775,665        2,630,100         ‐5.24% Oct 3,065,897        2,940,646         ‐4.09% Nov 3,345,901        3,248,591         ‐2.91% Dec 3,675,414         Percent of budget expended 88.39% YTD Annual %  $‐ $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50  $4.00  Millions Street Maintenance Budget Actual Last Year $6 Millions Transportation Transportation Budget Actual over (under) Jan 329,607           308,560            ‐6.39% Feb 716,356           689,957            ‐3.69% Mar 1,109,864        1,101,787         ‐0.73% Apr 1,481,776        1,429,170         ‐3.55% May 1,860,889        1,787,292         ‐3.95% Jun 2,252,538        2,164,571         ‐3.91% Jul 2,594,445        2,544,732         ‐1.92% Aug 3,016,379        2,935,188         ‐2.69% Sep 3,390,281        3,283,394         ‐3.15% Oct 3,790,568        3,673,999         ‐3.08% Nov 4,157,139        4,054,370         ‐2.47% Dec 4,585,762         Percent of budget expended 88.41% $‐ $1  $2  $3  $4  $5  $6  Budget Actual Last Year Page 33 of 36 City of Renton Monthly Expenditure Analysis ‐ 2011 Budget Year Debt Service Budget YTD Actual Annual %  over (under) Jan 4,600                4,600                0.00% Feb 254,918           254,918           0.00% Mar 390,380           390,380           0.00% Apr 390,380           390,380           0.00% May 390,380           390,380           0.00% Jun 1,285,140        1,285,140        0.00% Jul 1,285,140        1,285,140        0.00% Aug 1,408,246        1,408,246        0.00% Sep 1,398,850        1,398,850        0.00% Oct 1,398,850        1,398,850        0.00% Nov 1,556,640        1,556,640        0.00% Dec 4,891,489         Percent of budget expended 31.82% Non‐ Departmental YTD Annual % $5 00 Millions Non‐Departmental Other City Services $‐ $2  $4  $6  $8  $10  $12  Millions Debt Service Budget Actual Last Year Other City Budget Actual over (under) Jan 219,534           219,534           0.00% Feb 1,557,092        1,557,092        0.00% Mar 1,784,740        1,784,740        0.00% Apr 2,214,722        2,214,722        0.00% May 3,149,818        3,149,818        0.00% Jun 3,412,280        3,412,280        0.00% Jul 3,726,837        3,726,837        0.00% Aug 3,950,614        3,950,614        0.00% Sep 4,273,035        4,273,035        0.00% Oct 4,472,604        4,472,604        0.00% Nov 4,673,927        4,673,927        0.00% Dec 4,684,013         Percent of budget expended 99.78% $‐ $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50  $4.00  $4.50  $5.00 Budget Actual Last Year Page 34 of 36 City of Renton Monthly Enterprise Fund Financial Report ‐ 2011 Budget Year Utilities Budget Revenue Expense Jan 3,432,945        4,058,961      2,857,743       Feb 7,865,653        8,549,030      7,011,826       Mar 11,124,743      13,634,112    11,834,545     Apr 17,420,726      18,015,133    15,336,879     May 21,550,401      22,882,500    18,961,840     Jun 29,873,295      27,295,181    25,779,962     Jul 37,534,727      32,465,110    30,257,045     Aug 42,028,006      37,273,969    34,189,101     Sep 47,267,110      42,845,872    38,822,126     Oct 52,767,663      48,222,968    43,373,288     Nov 57,484,354      53,779,062    47,718,626     Dec 65,042,510       Percent of budget expended 65.71% Note:  Operations and Capital $0 $10 $20 $30 $40 $50 $60 $70 Millions Utilities Budget Revenue Expense $3 00 Millions Airport Airport Budget Revenue Expense Jan 146,423           209,097          131,908           Feb 333,845           403,084          236,317           Mar 505,741           600,802          352,561           Apr 659,513           829,701          480,730           May 839,283           1,015,908      580,136           Jun 1,035,711        1,267,422      777,458           Jul 1,189,732        1,465,484      906,102           Aug 1,379,779        1,677,627      1,129,146       Sep 1,606,845        1,903,104      1,302,775       Oct 2,152,176        2,182,944      1,532,630       Nov 2,347,361        2,388,660      1,710,906       Dec 2,762,707         Percent of budget expended 61.93% Note:  Operations and Capital $‐ $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  Budget Revenue Expense Page 35 of 36 City of Renton Monthly Enterprise Fund Financial Report ‐ 2011 Budget Year Golf Course Budget Revenue Expense Jan 152,642           64,531            126,007           Feb 320,835           154,907          258,005           Mar 548,995           255,829          534,432           Apr 693,450           406,663          682,305           May 890,179           680,144          872,514           Jun 1,146,318        960,222          1,030,949       Jul 1,320,887        1,265,228      1,211,837       Aug 1,487,532        1,609,624      1,376,743       Sep 1,662,841        1,834,550      1,536,782       Oct 1,987,022        1,979,286      1,696,652       Nov 2,125,704        2,052,293      1,841,790       Dec 2,724,738         Percent of budget expended 67.60% Note:  Operations and Capital $‐ $0.30  $0.60  $0.90  $1.20  $1.50  $1.80  $2.10  $2.40  $2.70  $3.00  Millions Golf Course Budget Revenue Expense Page 36 of 36