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HomeMy WebLinkAbout201112, December.pdfFINANCE AND  INFORMATION TECHNOLOGY    M   E   M   O   R   A   N   D   U   M       DATE: March 1, 2012     TO: Rich Zwicker, Council President  Members of the Renton City Council     CC: Denis Law, Mayor  Administrators     FROM: Hai Nguyen, Sr. Finance Analyst     SUBJECT: December 2011 Financial Status Report       At the end of December, general governmental revenues show $530k or 0.5% under budget.   On the positive side, we have $311k favorable property tax collection.  Sales tax is $130k 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.  Additional  revenues sources that are higher than expected are: real estate excise taxes ($184k); building  permits & development service fees ($309k); interest earnings ($99k) (all three are due to  lowering budget projections in the mid‐biennial budget adjustment), gambling excise tax ($71k)  and public safety ($59k, mainly due to private security by the police department).  On the down  side, the revenue sources that are underperforming the year to date budget are: utility taxes  ($146k below), intergovernmental ($993k below, includes $971k that will need to be carried  forward to 2012), interfund service charges ($244k below, which includes a correction that was  processed in July); culture and recreation service charges/fees ($135k below); other  miscellaneous ($52k below) and fines and forfeitures ($26k below).    General government expenditures showed favorable variances of $2.5 million or 2.4%.  $971k  of the saving is related to a grant (West Hill) that will need to be carried forward to 2012.   Taking the $971k into consideration, we only have $1.5 million or 1.5% in savings.  See page 9 of  report for further expenditure savings/over‐spent explanations.    The attached report provides more detailed discussion of each revenue source and our updated  projections for the year.  Please do not hesitate to contact me at x6952 should you have any  questions or any suggestions about the report.      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          30,660,522          31,497,128          31,497,128          32,046,525          32,046,525          32,357,894          311,369          1.0% Sales  Tax 17,995,836          17,995,836          17,198,220          17,198,220          17,600,000          17,600,000          17,729,731          129,731          0.7% Sales  Tax  ‐ Annexation Credit 2,132,110             2,132,110             2,025,660             2,025,660             2,070,588             2,070,588             2,033,954             (36,634)            ‐1.8% Criminal Justice Sales  Tax 1,650,350             1,650,350             1,620,479             1,620,479             1,804,005             1,804,005             1,809,757             5,752                0.3% Natural  Gas  Use  Tax 242,891                  242,891                  228,514                  228,514                  258,750                  258,750                  249,407                  (9,343)                ‐3.6% 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             1,222,444             1,260,000             1,260,000             1,234,448             (25,552)            ‐2.0% Electricity Tax 4,963,151             4,963,151             5,036,907             5,036,907             5,148,000             5,148,000             5,166,711             18,711             0.4% Natural  Ga s  Utility Tax 1,891,255             1,891,255             1,577,756             1,577,756             1,950,000             1,950,000             1,848,806             (101,194)          ‐5.2% Transfer  Station 283,985                  283,985                  269,912                  269,912                  238,050                  238,050                  297,474                  59,424             25.0% TV Cable 1,263,743             1,263,743             1,296,744             1,296,744             1,366,200             1,366,200             1,385,275             19,075             1.4% Telephone 1,037,873             1,037,873             1,038,009             1,038,009             1,000,000             1,000,000             966,827                  (33,173)            ‐3.3% Cellular Phone 2,027,473             2,027,473             2,206,637             2,206,637             2,202,000             2,202,000             2,054,183             (147,817)         ‐6.7% City Utilities 2,871,599             2,871,599             2,853,884             2,853,884             3,477,600             3,477,600             3,516,179             38,579             1.1% Leasehold Excise  Tax 146,002                  146,002                  138,830                  138,830                  145,000                  145,000                  162,593                  17,593             12.1% Gambling Excise Tax 2,141,720             2,141,720             1,546,386             1,546,386             1,600,000             1,600,000             1,671,414             71,414             4.5% Real  Estate Excise  Tax 2,418,456             2,418,456             2,464,489             2,464,489             1,890,000             1,890,000             2,074,059             184,059          9.7% Less: Municipal  Facilities CIP REET (1,000,000)            (1,000,000)            (400,000)                (400,000)                (400,000)                (400,000)                (400,000)                ‐                      0.0% EMS Levy 1,170,657             1,170,657             1,161,114             1,161,114             950,921                  950,921                  868,873                  (82,048)            ‐8.6% Business  License Fees 424,413                  424,413                  431,782                  431,782                  463,067                  463,067                  442,451                  (20,616)            ‐4.5% Other  Licenses and Permits 176,851                  176,851                  262,629                  262,629                  210,255                  210,255                  232,534                  22,279             10.6% Building Permits  & Development Svc Fees 2,361,037             2,361,037             2,437,270             2,437,270             2,463,702             2,463,702             2,772,779             309,078          12.5% Intergovt'l (Grants, State  Shared, etc) 3,820,932             3,820,932             4,426,676             4,426,676             5,912,740             5,912,740             4,737,323             (1,175,417)    ‐19.9% Fire District 25 and 40 Contracts 5,869,198             5,869,198             5,252,877             5,252,877             5,928,462             5,928,462             6,110,668             182,206          3.1% Public Safety 521,484                  521,484                  482,343                  482,343                  426,081                  426,081                  484,985                  58,904             13.8% Culture and Recreation 1,631,486             1,631,486             1,424,932             1,424,932             1,628,486             1,628,486             1,493,540             (134,946)         ‐8.3% Interfund/Interdept‐Services 3,225,745             3,225,745             3,190,908             3,190,908             3,314,653             3,314,653             3,070,506             (244,147)         ‐7.4% Fi nes  and Forfeits 1,349,034             1,349,034             1,291,817             1,291,817             1,088,750             1,088,750             1,163,602             74,852             6.9% Photo Enforcement 2,368,131             2,368,131             1,925,159             1,925,159             1,900,908             1,900,908             1,897,782             (3,126)                ‐0.2% Seizure Funds  ‐ Federal/State/Local 99,844                     99,844                     221,046                  221,046                  180,693                  180,693                  83,220                     (97,473)             ‐53.9% Interests and Other Earnings 535,314                  535,314                  327,558                  327,558                  195,400                  195,400                  294,452                  99,052             50.7% Rents, Leases, and Concessions 677,960                  677,960                  727,338                  727,338                  705,929                  705,929                  744,834                  38,905             5.5% Contributions  and Donations 150,406                  150,406                  133,756                  133,756                  168,875                  168,875                  196,586                  27,711             16.4% Other  Miscellaneous 355,086                  355,086                  290,239                  290,239                  394,361                  394,361                  341,878                  (52,483)             ‐13.3% Other  Financing Sources  (Transfer‐In, etc) 578,206                  578,206                  653,595                  653,595                  1,066,061             1,066,061             1,073,507             7,446                0.7% Total  Operating Revenues 97,342,052          97,342,052          96,754,435          96,754,435          101,006,062       101,006,062       100,476,431       (529,631)         ‐0.5% OPERATING EXPENDITURES Legislative 247,225                  247,225                  259,345                  259,345                  276,567                  276,567                  271,236                  5,331                1.9% Executive 1,499,747             1,499,747             1,578,526             1,578,526             1,478,297             1,478,297             1,566,906             (88,609)            ‐6.0% City Clerk 646,581                  646,581                  789,209                  789,209                  786,947                  786,947                  736,880                  50,066             6.4% Hearing Examiner 171,911                  171,911                  174,447                  174,447                  170,717                  170,717                  59,878                     110,840          64.9% City Attorney 1,248,380             1,248,380             1,565,597             1,565,597             1,588,429             1,588,429             1,596,609             (8,181)                ‐0.5% Court Services 1,819,731             1,819,731             2,007,599             2,007,599             2,134,452             2,134,452             2,084,170             50,282             2.4% Community and Eco  Dvlpmnt Admin 265,269                  265,269                  579,396                  579,396                  926,674                  926,674                  929,814                  (3,140)                ‐0.3% Development Services 3,615,129             3,615,129             2,946,413             2,946,413             3,137,985             3,137,985             2,810,736             327,249          10.4% Economic Development 1,244,175             1,244,175             1,322,004             1,322,004             1,703,326             1,703,326             724,970                  978,356          57.4% Planning 1,525,460             1,525,460             1,774,508             1,774,508             1,533,697             1,533,697             1,447,781             85,915             5.6% Finance 1,969,936             1,969,936             2,214,458             2,214,458             2,088,212             2,088,212             2,134,667             (46,455)            ‐2.2% Human Resources 853,063                  853,063                  861,221                  861,221                  973,851                  973,851                  888,252                  85,599             8.8% Police 22,515,895          22,515,895          23,946,386          23,946,386          24,508,179          24,508,179          24,737,346          (229,168)         ‐0.9% Jail Services 3,317,861             3,317,861             3,539,035             3,539,035             6,503,114             6,503,114             6,206,735             296,379          4.6% Fire 20,378,891          20,378,891          21,554,792          21,554,792          22,840,643          22,840,643          22,511,597          329,046          1.4% Community Services Admin 1 4,459,381             4,459,381             1,063,011             1,063,011             409,872                  409,872                  416,284                  (6,412)                ‐1.6% Parks 3,894,745             3,894,745             3,421,424             3,421,424             3,911,658             3,911,658             3,829,676             81,981             2.1% Parks  Planning & Natural  Resources ‐                               ‐                              448,574                  448,574                  578,646                  578,646                  551,423                  27,223             4.7% Recreation 4,374,668             4,374,668             4,433,420             4,433,420             5,189,972             5,189,972             4,974,002             215,970          4.2% Human Services 1,194,142             1,194,142             1,326,778             1,326,778             1,369,157             1,369,157             1,247,294             121,863          8.9% Neighborhoods, Resources, & Events 348,185                  348,185                  331,222                  331,222                  685,003                  685,003                  610,545                  74,458             10.9% Library 2,321,878             2,321,878             2,289,692             2,289,692             2,030,000             2,030,000             2,030,000             ‐                      0.0% Museum 140,801                  140,801                  191,090                  191,090                  207,513                  207,513                  210,620                  (3,108)                ‐1.5% Public Works  Admin 1 942,026                  942,026                  514,858                  514,858                  450,620                  450,620                  452,538                  (1,918)                ‐0.4% Street Maintenance 3,794,716             3,794,716             3,412,892             3,412,892             3,675,414             3,675,414             3,534,025             141,389          3.8% Transportation 5,110,639             5,110,639             5,215,309             5,215,309             4,585,762             4,585,762             4,509,066             76,697             1.7% Debt Service 4,176,822             4,176,822             4,707,100             4,707,100             4,891,489             4,891,489             4,822,566             68,923             1.4% Non‐Departmental  and Other 5,126,072             5,126,072             4,834,296             4,834,296             4,684,013             4,684,013             4,930,383             (246,370)         ‐5.3% Total  Operating Expenditures 97,203,328          97,203,328          97,302,601          97,302,601          103,320,205       103,320,205       100,825,999       2,494,206      2.4% Total  Ending Fund Balance 11,955,285$       11,955,285$       11,407,119$       11,407,119$       9,092,976$          9,092,976$          11,057,551$       1,964,575      21.6% 1Facilities was  included in Community Services  Admin  and Technical Services  was  included in Public Works  Admin  in 2009 Summary of Sources and Uses Annual Actual YTD Actual Favorable (Unfavorable) 2009 2010 2011 Variance Annual Actual YTD Actual Annual Budget YTD Budget YTD Actual Monthly Financial Report December 2011 Page 1 of 37 Monthly Financial Report December 2011        OVERVIEW  This financial overview reflects the City’s overall financial position for the fiscal year through December 31, 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 73% of  all resources supporting general governmental activities.   The following section provides detail information on property,  sales, utility, and other taxes.    Property Tax  December’s collection is $279k,  making the total year‐to‐date  collection $32.3 million or 101% of  the total budget.  In comparison  to the previous year, the City  collected $861k or 3% more.   Compared to the budget, the City  is above projections by $311k or  1%.  The City has met the 2011  budget for property taxes.  The  April/May variance is due to the  timing of collections.                Sales Tax  December 2011 sales tax receipts  totalled $1.4 million.  Compared to the  same month last year, it is $21k or 1%  more.  Compared to the projected  current month’s budget, it is $35k or  2% below.  The year‐to‐date collection  is $17.7 million or 101% of the sales  tax budget.  November’s collection  also includes a negative $35k  adjustment from the Washington State  Department of Revenue (DOR).  The  error was actually less than projected  ($55k).    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            279,117            408,546          ‐316% 25,085            10% YTD  Total 31,497,128$  32,046,525$  32,357,894$ 860,766$      3% 311,369$      1% Annual Total 31,497,128$  32,046,525$   Property Tax  Revenues Year to Date through December 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        1,423,832        20,800         1% (34,956)       ‐2% YTD Total 17,198,220$  17,600,000$  17,729,731$  531,511$   3% 129,731$  1% Annual Total 17,198,220$  17,600,000$   2011 vs. Budget2011 vs. 2010 Month Year  to Date through December Local Retail Sales  Tax  Revenues Page 2 of 37 Monthly Financial Report December 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 2,218,377$     1,698,453$     1,576,127$     (642,250)$      ‐29%$      (122,325)‐7% Auto  Sales 3,035,251        3,462,093        3,179,418        144,168          5%         (282,675)‐8% General Retail 5,997,784        6,181,486        6,105,299        107,515          2%            (76,187)‐1% Manufacturing 777,452            847,911            1,073,075        295,623          38%           225,164 27% Wholesale 941,348            1,073,691        1,113,855        172,507          18%              40,164 4% Service 3,694,342        3,789,022        3,960,151        265,809          7%           171,129 5% Other 533,667            547,344            721,805            188,138          35%           174,461 32% Total 17,198,220$  17,600,000$  17,729,731$  531,511$       3%129,731$        1% Note: Excludes  Annexation  Credit and Criminal Justice Sales  Tax revenue.      Utility tax   December utility tax revenues are  $1.4 million, which is $49k or 4%  higher than the same month last year  but is behind the budget by $67k or  5%.  The year‐to‐date collection is  $15.5 million, which is $976k or 7%  higher than the prior year but is  $156k or 1% lower than the budget.                      The table below breaks out Utility Tax by source.    Utility Tax by Type 2010 2011 Bgt YTD  Act Change  2011/2010  2011 Act  vs  Bgt  Electrical 5,036,907$     5,148,000$     5,166,711$     129,803$       3%$           18,711 0% Natural Gas 1,806,270        2,208,750        2,098,213        291,943          16%         (110,537)‐5% Cell 2,206,637        2,202,000        2,054,183        (152,454)         ‐7%         (147,817)‐7% Phone 1,038,009        1,000,000        966,827            (71,182)            ‐7%            (33,173)‐3% Cable 1,296,744        1,366,200        1,385,275        88,531             7%              19,075 1% Transfer Station 269,912            238,050            297,474            27,562             10%              59,424 25% City Utilities 2,853,884        3,477,600        3,516,179        662,296          23%              38,579 1% YTD  Total 14,508,363$  15,640,600$  15,484,862$  976,499$       7%(155,738)$       ‐1% Annual  Total 14,508,363$  15,640,600$   YTD  as % of 100% 100%      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         1,360,887        48,520         4% (66,904)         ‐5% YTD  Total 14,508,363$  15,640,600$   15,484,862$  976,499$   7% (155,738)$  ‐1% Annual Total 14,508,363$  15,640,600$    2011 vs. Budget2011 vs. 2010 Year to Date through December Utility Tax  Revenues Month Page 3 of 37 Monthly Financial Report December 2011      Other Taxes     Real Estate Excise Tax  The City collected $165k in Real Estate  Excise Tax revenues (REET) in December.   This is $127k or 43% below the current  month’s budget and $253k or 60%  behind the same month last year.  The  year‐to‐date collection is $2.1 million,  which is $390k or 16% less than the  prior year but is $184k or 10% 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  December’s Gambling Tax  collections total $171k.  Year‐to‐ date total of $1.7 million is $125k  or 8% above the year before and  is also $71k or 4% 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 has met the 2011  budget for Gambling Taxes.    Pull tabs overall had a 0% change,  bingo reduced by 40%, and card‐ rooms are seeing 13% 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 98%  of the budget.  This is $19k or 2%  below the projected year‐to‐date  budget but is $19k 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         165,331         (252,594)      ‐60% (126,690)      ‐43% YTD  Total 2,464,489$  1,890,000$  2,074,059$  (390,429)$   ‐16% 184,059$   10% Annual  Total 2,464,489$  1,890,000$   Real  Estate Excise  Tax  Revenues Year  to Date through December 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         170,897         51,415         43% 47,273         38% YTD  Total 1,546,386$  1,600,000$  1,671,414$  125,028$   8% 71,414$      4% Annual Total 1,546,386$  1,600,000$   Year  to Date through December 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            47,111            1,942            4% 555                 1% YTD  Total 1,222,444$  1,260,000$  1,234,448$  18,694$      1% (18,656)$     ‐2% Annual Total 1,222,444$  1,260,000$   Month 2011 vs. 2010 2011 vs. Budget Franchise  Fees Revenue Year to Date through December Page 4 of 37 Monthly Financial Report December 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 $216k in  December.  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 $2.8  million is $336k or 14% more than 2010  and is also $309k or 13% higher than  budget.  The City has met the 2011  budget for Building Permits and  Development Service Fees.            Business Licenses  Business Licenses totalled $3k for December,  which is $602 or 29% above the same month  last year and is also $451 or 20% above the  current month’s budget.  The year‐to‐date  Business Licenses revenue is under the budget  by $21k or 4% and but is $11k or 2% 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 December 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        18,291        (3,996)         ‐18% (5,611)         ‐23% Dec 2,084           2,235           2,686           602              29% 451              20% YTD  Total 431,782$  463,067$  442,451$  10,669$   2% (20,616)$   ‐4% Annual Total 431,782$  463,067$   2011 vs. 2010 Year  to Date through December 2011 vs. Budget Business Licenses Month 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         229,322         103,575      82% 99,601         77% Dec 169,811         170,239         216,409         46,598         27% 46,170         27% YTD Total 2,437,270$  2,463,702$  2,772,779$  335,510$   14% 309,078$   13% Annual Total 2,437,270$  2,463,702$   Building Permits and Development Service  Fees Year  to Date through December 2011 vs. Budget2011 vs. 2010 Month Page 5 of 37 Monthly Financial Report December 2011      Intergovernmental  These revenue sources  include federal (direct  and indirect) grants,  state grants, state  shared revenues, local  grants, entitlements,  and intergovernmental.  State shared revenues  and Fire Districts’ 25  and 40 contracts  compose 84% of the total revenues in this category.   The year‐to‐date total Intergovernmental revenue is $12.7 million or  93% 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).  The budget variance is due to over budgeting ($184k) for the Staffing for Adequate Fire and  Emergency Response grant and timing of requesting reimbursement for a pass‐through grant for West Hill ($971k), which  will need to be carried forward into 2012.    State Shared Revenues  State Shared Revenue  collections totalled $4.5 million  since the start of 2011.   Compared to the projected  budget, State Shared Revenues  are above by $32k or 1%.   Compared to the prior year,  the City is collecting $306k or  7% more.  The City met the  2011 budget for State Shared  Revenues.        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 $6.1 million or 96% 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 $485k 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 $59k or 14%  more than anticipated revenue.  Compared to  the prior year, the City is collecting $3k or 1%  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            46,148         (27,186)       ‐37% (18,633)       ‐29% YTD  Total 482,343$  426,081$      484,985$   2,642$        1% 58,904$     14% Annual Total 482,343$  426,081$       Month 2011 vs. 2010 Year to Date through December Public Safety Services 2011 vs. Budget Intergovernmental 2010 2011 Bgt YTD  Act Change 2011/2010 2011 Act  vs  Bgt  Fire  District #25 1,116,486$     1,584,262$     1,400,820$     284,334$       25% $      (183,442)‐12% Fire  District #40 4,136,391        4,344,200        4,709,848        573,457          14% 365,648          8% State  Shared Revenue 4,189,298        4,463,808        4,495,551        306,253          7% 31,743             1% Federal  Grants 706,409            1,474,967        1,040,557        334,148          47% (434,411)         ‐29% State  Grants 210,241            1,073,992        150,400            (59,841)            ‐28% (923,592)         ‐86% Other Grants/Intgovt 253,578            52,500               186,110            (67,469)            ‐27% 133,610          254% ARRA Grants 687,628            651,478            674,463            (13,166)            ‐2% 22,985             4% Total  Rev YTD 11,300,032$  13,645,207$  12,657,748$  1,357,717$  12%(987,459)$       ‐7% Total  Rev Annual 11,300,032$  13,645,207$   YTD  %100% 100% 93% Note:  Includes CJ Sales  Tax. 2010 2011 2011 Actual Budget Actual $ % $ % Crim Just Sales  Tax 1,620,479$     1,804,005$  1,809,757$   189,278$  12% 5,752$         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 676,349             650,000         633,856           (42,493)      ‐6% (16,144)         ‐2% Liquor Excise  Tax 419,052             450,000         440,422           21,370        5% (9,578)            ‐2% Fuel  Tax 1,245,640        1,279,561     1,286,399      40,759        3% 6,838            1% YTD  Total 4,189,298$     4,463,808$  4,495,551$   306,253$  7% 31,743$      1% Annual Total 4,189,298$     4,463,808$   Year to Date through December State  Shared Revenues 2011 vs. 2010 Revenue 2011 vs. Budget Page 6 of 37 Monthly Financial Report December 2011      Recreation  Recreation revenues totalled $49k for the  current month.  Compared to the  projected monthly budget, the City  collected $26k or 35% less.  Compared to  the same month the prior year, the City  collected $17k or 25% less.  The year‐to‐ date collection of $1.5 million is $69k or  5% more than the prior year but is $135k  or 8% less than the budget.  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 $3.1 million.   Compared to the projected budget, the  revenues are below by $244k or 7%.   Compared to the prior year, the revenues  are under by $120k or 4%.  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 $3.1 million.  This is $320k or 9% lower  than a year ago and also $58k or 2%  below the budget.  This difference is  mainly due to $97k 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         308,654         24,830         9% 13,823         5% YTD  Total 3,190,908$  3,314,653$  3,070,506$  (120,403)$  ‐4% (244,147)$  ‐7% Annual Total 3,190,908$  3,314,653$   2011 vs. Budget Month Interfund Services Year  to Date through December 2011 vs. 2010 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         352,911         867                 0% 35,143         11% YTD Total 3,432,368$  3,170,351$  3,112,464$  (319,904)$  ‐9% (57,887)$     ‐2% Annual Total 3,432,368$  3,170,351$   Month 2011 vs. Budget2011 vs. 2010 Year to Date through December Fines  and Penalties by 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            48,890            (16,579)         ‐25% (25,931)         ‐35% YTD  Total 1,424,932$  1,628,486$  1,493,540$  68,608$      5% (134,946)$  ‐8% Annual Total 1,424,932$  1,628,486$   Recreation Year  to Date through December 2011 vs. Budget2011 vs. 2010 Month Page 7 of 37 Monthly Financial Report December 2011      Year  to Date through December 2010 2011 2011 Actual Budget Actual $ % $ % Civil Penalties 16,786$         15,500$         11,077$         (5,709)$         ‐34% (4,423)$         ‐29% Civil Infraction Penalties 862,400         779,500         726,599         (135,801)      ‐16% (52,901)         ‐7% Civil Parking Infraction Penalties 145,747         150,000         137,538         (8,209)            ‐6% (12,462)         ‐8% Photo Enforcement Program 1,925,159     1,900,908     1,897,782     (27,377)         ‐1% (3,126)           0% Criminal Traffic  Misdemeanor Fines 98,390            90,000            99,417            1,027            1% 9,417            10% Criminal Non‐Traffic  Fines 39,257            40,000            31,126            (8,132)            ‐21% (8,874)            ‐22% Criminal Costs 112,101         11,750            124,481         12,380         11% 112,731      959% Seizure  Funds ‐ Federal/State/Local 221,046         180,693         83,220            (137,826)     ‐62% (97,473)         ‐54% Non‐Court Fines, Forfeitures  and Penalties 11,481            2,000               1,225               (10,256)         ‐89% (775)                ‐39% YTD  Total 3,432,368$  3,170,351$  3,112,464$  (319,904)$  ‐9% (57,887)$     ‐2% Annual Total 3,432,368$  3,170,351$   2011 vs. 2010 Revenue 2011 vs. Budget Fines  and Penalties by Ty pe       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 $1.9 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 77% of the total  revenue in this category.  The year‐to‐date  total miscellaneous is $1.4 million.   Compared to the projected year‐to‐date  budget, the revenues are over by $117k or  9%.  Compared to last year, the revenues are  over by $81k or 6%.  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            163,299         106,796      189% 76,635         88% YTD Total 1,269,588$  1,233,347$  1,350,195$  80,607$      6% 116,848$   9% Annual Total 1,269,588$  1,233,347$   Year to Date  through December 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         181,058         72,273           67,931         113,127            YTD  Total 1,900,908$  1,897,782$  841,964$     813,727$   1,084,055$    Annual Total 1,900,908$  841,964$      1Actuals  of Revenues and Expenses Expenses Photo Enforcement Program Year  to Date through December Month Revenues Page 8 of 37 Monthly Financial Report December 2011      2010 2011 2011 Actual Budget Actual $ % $ % Interests  and Other Earnings 327,558$      195,400$      294,452$      (33,105)$      ‐10% 99,052$      51% Rents, Leases, and Concessions 727,338         705,929         744,834         17,496         2% 38,905         6% Contributions/Donations  from  Private Sources 133,756         168,875         196,586         62,830         47% 27,711         16% Other 80,936            163,143         114,323         33,387         41% (48,820)         ‐30% YTD  Total 1,269,588$  1,233,347$  1,350,195$  80,607$      6% 116,848$   9% Annual Total 1,269,588$  1,233,347$   2011 vs. Budget Miscellaneous Revenues by Type Year to Date through December 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 98% of its budgeted general governmental expenditures at the end of December.  This is $2.5  million or 2.4% below year‐to‐date budgeted expenditures.  While some of these were savings, approximately $971k would  potentially need to be carried forward to 2012 which would result in $1.5 million actual savings.  See below for summary of  savings/over‐spent and potential carry forward items for general governmental departments.      The Executive Department (includes Executive, City Clerk, and Hearing Examiner) is under budget by $73k or 3.1%.  This is  mainly due to over spending on public defenders and under spending on elections/voter registration costs and hearing  examiner contracted services.    The Court Services Department is under budget by $50k or 2.4%.  This is due to under spending on overtime, intermittent  pay, and security guards.    The Community and Economic Development (CED) Department is under budget by $1.4 million or 19%.  This is due to  having 2 vacancies for Construction Inspectors (Rainier Ave Transportation Project), under spending in professional services,  and a carry forward item for a pass‐through grant for West Hill Project.  If we remove the carry forward item CED is under  budget by $418k or 5.7%    The Finance Department (less Information Technology) is over budget by $46k or 2.2%.  This is mainly due to over spending  on City‐wide bank fees.    The Human Resources Division is under budget by $86k or 8.8%.  This is due to under spending on labor, personnel, and  recruitment professional services costs.    The Fire Department is under budget by $329k or 1.4%.  This is mainly due to under spending on salaries and benefits,  supplies, and Fire related professional services.    The Community Services Department (less Facilities and Golf Course) is under budget by $512k or 4%.  This is due to under  spending on salaries and benefits, supplies, and Community Services related professional services.    The Public Works Department (Admin, Street, and Transportation) is under budget by $216k or 2%.  This is due to under  spending on salaries and benefits, supplies, and Street and Transportation related professional services.    Debt Service and Non‐Department are over budget by $177k or 2%.  This is due to over spending on vacation/settlement  payouts for retired/terminated employees.     Page 9 of 37 Monthly Financial Report December 2011      CASH AND INVESTMENTS – 4TH QUARTER  The current cash and investments  (C&I) portfolio is provided in the  table to the right.  The City’s  current C&I balance is $94.8  million, of this amount; $1.5 million  is an interfund loan investment (Res  4070) from the general fund (000)  to the golf course fund (404).  This  interfund loan is due in full on  December 1st 2015.    Currently the majority of the  portfolio is located in cash deposits  (US Bank).  The rest is spread out  between the State Investment Pool,  various certificates of deposits, and  the interfund loan.    The existing portfolio yield is  approximately .65%.  The majority  (.26%) lies within the cash at US  Bank.    US Bank ‐Cash 51% State Investment Pool 10%Golf Course  Interfund Loan 2% First Savings Bank Northwest 5%Columbia Bank 7% Fortune Bank (CDARS) 2%Sterling Bank 5% Umpqua Bank 11% Commencement Bank  (CDARS) 7% Distribution by Institution (Percent of Cash & Investment Portfolio)      Deposit Total Maturity  Date APY Weight ed Yield Current  Allocation of  Cash and  Investments Allowed  by Policy Current Principal  Balance Cash US Bank ‐ Cash 48,418,312 overnight 0.50% 0.26% 51.07% N/A 48,418,312           355,000 12/01/2012 2.25% 0.01% 375,000 12/13/2013 2.25% 0.01% 395,000 12/01/2014 2.25% 0.01% 410,000 12/01/2015 0.85% 0.01% 1,535,000           US Treasury Securities none ‐                       N/A N/A 0.00%100%‐                              Local Government Investment Pool State Investment Pool 9,890,519 overnight 0.13% 0.01% 21.32% 75.00% 9,890,519           US Federal Agency Securities * ‐                       0.00% 100.00%‐                              Certificate of Deposit First Savings Bank Northwest 2,328,105 08/24/2012 0.92% 0.02% 2,328,848 08/24/2012 0.92% 0.02% Columbia Bank 2,750,000 01/03/2012 0.69% 0.02% 2,000,000 11/05/2012 1.12% 0.02% 2,015,400 11/09/2016 0.99% 0.02% Fortune Bank (CDARS) 1,504,108 06/14/2012 0.80% 0.01% Fortune Bank 250,839 12/23/2012 0.75% 0.00% Sterling Bank 5,000,000 06/16/2012 0.70% 0.04% 10.78% 20.00% 5,000,000           Umpqua Bank 5,140,000 05/18/2012 0.90% 0.05% 5,042,636 12/25/2012 1.20% 0.06% Commencement Bank (CDARS)1,000,000 09/20/2012 1.50% 0.02% CDARS 5,100,192 09/06/2013 1.00% 0.05% Traditional 500,000 10/27/2013 1.00% 0.01% Commercial Paper ‐                                none N/A 0.00% 5.00% TOTAL CASH & INVESTMENTS 94,803,958$  0.65% 100.00% 94,803,958$         Institution Golf Interfund Loan 3.31% N/A 20.00%10.04% 20.00%14.59% 4,656,953             6,765,400             14.23% 20.00% 6,600,192             1,754,947             10,182,636           20.00%3.78% 20.00%21.95% Page 10 of 37 Monthly Financial Report December 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 ‐                 ‐             ‐                 ‐               40,395         39,850       ‐               Grants  / intergovernmental 166,315          ‐             126,257          228,086       ‐               593,184     ‐               Charges  for services 114,486          1,673,920  14,890,453     12,547,624  7,710,036    6,797,076  13,132,368  Interdepartmental  services ‐                 ‐             1,396              215,208       201,468       510,218     ‐               Fines  and penalties ‐                 ‐             ‐                 ‐               ‐               ‐             ‐               Rents, leases, and misc fees 2,296,101       341,032     72,000            139,327       ‐               ‐             ‐               Interest and other misc 11,365            7,591         13,927            486,646       284,858       239,245     4,305           TOTAL REVENUES 2,588,267       2,022,543  15,104,033     13,616,891  8,236,757    8,179,573  13,136,673  EXPENSES: Utility billing ‐                 ‐             114,762          124,582       83,946         136,797     ‐               Utility systems ‐                 ‐             13,931,100     2,801,993    2,469,217    2,123,160  ‐               Utility maintenance ‐                 ‐             284,117          4,597,816    1,347,287    1,776,477  12,730,484  Transportation 1,184,373       ‐             ‐                 ‐               ‐               ‐             ‐               Golf ‐                 1,746,772  ‐                 ‐               ‐               ‐             ‐               TOTAL EXPENSES 1,184,373       1,746,772  14,329,979     7,524,391    3,900,450    4,036,434  12,730,484  AMOUNT AVAILABLE FOR DEBT SERVICE 1,403,894       275,771     774,053          6,092,500    4,336,307    4,143,139  406,189       DEBT SERVICE: Principal 91,679            368,501     ‐                 1,612,175    989,026       333,090     ‐               Interest and other debt service costs 13,525            42,270       ‐                 867,630       434,824       373,005     ‐               TOTAL DEBT SERVICE 105,204          410,771     ‐                 2,479,805    1,423,850    706,095     ‐               CAPITAL  PROJECTS 566,482          137,459     ‐                 2,744,611    2,383,613    2,475,675  ‐               TRANSFERS I N/(OUT)(8,848)            (656)           (1,106)            (1,106)          (1,106)          (24,632)      ‐               CHANGE IN FUND BALANCE 723,360          (273,115)    772,947          866,978       527,738       936,737     406,189       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, December 31, 2011 2,084,709       615,489     1,734,735       7,642,505    1,209,354    4,210,600  1,077,805      Page 11 of 37 Monthly Financial Report December 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 ‐            87,015        ‐             ‐                      ‐              ‐                ‐             Grants  / intergovernmental 140,290     48,144        150,281      ‐                      ‐              ‐               37,673        Charges  for services Equipment rental  m&o 2,209,026  2,071,240   ‐             ‐                      ‐              ‐                ‐             Telecommunications ‐            379,784      ‐             ‐                      ‐              ‐                ‐             Print and mail ‐            106,695      ‐             392,760               ‐              ‐                ‐             Communications ‐            ‐              ‐             575,844               ‐              ‐                ‐             Facilities ‐            ‐              4,116,996   ‐                      ‐              ‐                ‐             Data  cards  and cell  phones ‐            150,146      ‐             ‐                      ‐              ‐                ‐             IT service contracts ‐            313,622      ‐             ‐                      ‐              ‐                ‐             Interest and other misc 24,090       10,369        1,656          504                      28,652         31,584         22,080        Internal service fund misc: Vehicle  / equipment capital  recovery 1,118,631  938,801      ‐             ‐                      ‐              ‐                ‐             Insurance premiums ‐            ‐              ‐             ‐                      1,556,259    ‐                ‐             Worker's  compensation  / unemployment ‐            ‐              ‐             ‐                      1,414,947    ‐                ‐             Benefit premiums ‐            ‐              ‐             ‐                      ‐              10,451,512  2,953,847   Other misc 8,375         1,377          8,653          21                        3,290           576,521       ‐             Capital  contributions 20,854       ‐              ‐             ‐                      ‐              ‐                ‐             Disposal  of capital  assets 141,746     ‐              ‐             ‐                      ‐              ‐                ‐             Insurance recoveries 228,926     ‐              ‐             ‐                      53,706         12,708         5,461          TOTAL REVENUES 3,891,938  4,107,193   4,277,586   969,129               3,056,854    11,072,325  3,019,061   EXPENSES: Communications 535,090                Equipment rental 2,395,563   Facilities 3,894,501    Healthcare 10,140,222   Information technology 3,081,354    Print and mail 363,133                Retiree  healthcare 910,699      Ri sk management Risk management 1,805,522     Unemployment 141,988        Worker's  compensation 1,178,930     TOTAL EXPENSES 2,395,563  3,081,354   3,894,501   898,223               3,126,440    10,140,222  910,699      AMOUNT AVAILABLE FOR CAPITAL 1,496,375  1,025,839   383,085      70,906                 (69,586)       932,103       2,108,362   CAPITAL PROJECTS 2,038,631  912,382      323,370      ‐                      ‐              ‐                ‐             TRANSFERS IN 23,526       119,122      ‐             ‐                      ‐              ‐                ‐             TRANSFERS (OUT)‐            ‐              (523)           ‐                      ‐              ‐                ‐             CHANGE  IN FUND BALANCE (518,730)   232,579      59,192        70,906                 (69,586)       932,103       2,108,362   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, December 31, 2011 4,774,377  2,181,744   300,238      141,120               6,620,438    7,133,997    5,479,399   Page 12 of 37 Monthly Financial Report December 2011      FUND BALANCE  Page 14 shows the ending fund balance as of December 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 December, the City has $11.1 million reported in the combined general governmental fund balance of the  current year’s operating budget, which is approximately 11% of budgeted operating expenditures.  This is a decrease of  $350k from the year’s beginning balance.  December’s ending fund balance is over the anticipated General Governmental  Fund Balance of $9.1 million by $2 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.     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 13 of 37 Monthly Financial Report December 2011      City  of Renton All Funds ‐ Revenue, Expenditures and Fund Balances Cash  Basis through December 31, 2011 Funds Balance  01/01/2011 Budgeted  Revenue Revenue  12/31/11 Total Funds   Available Budgeted  Expenditure Expenditure  12/31/11 Ending   Balance GENERAL GOVERNMENT FUNDS:11,407,119       111,293,678   110,764,047   122,171,166       113,607,821       111,113,615       11,057,551    000 General 9,477,148         73,564,569     72,430,448     81,907,596         76,697,742         74,972,849         6,934,747      001 Community Services 631,801            11,021,566     11,163,179     11,794,980         10,775,151         10,381,930         1,413,050      003 Street 116,298            8,818,411       9,191,134       9,307,432           8,261,176           8,043,091           1,264,341      004 Community Dev Block Grant (55,231)             493,716          351,585          296,354              362,259              288,015              8,339             005 Museum 66,830              195,966          196,410          263,240              207,513              210,620              52,620           006 Library 47,347              2,030,000       2,031,256       2,078,603           2,030,000           2,030,000           48,603           009 Farmers  Market 81,630              74,500            70,796            152,426              69,875                64,989                87,437           010 Fire Memorial 1,251                ‐                     702                 1,953                  ‐                          ‐                          1,953             011 Fire Health & Wellness 24,072              25,000            24,726            48,798                25,000                11,940                36,858           031 Pa rk Memorial 176,950             ‐                     808                 177,758               ‐                           ‐                          177,758         201 Ltd GO Bonds  Gen Govt Debt 312,938            12,433,758     12,502,993     12,815,931         12,267,145         12,224,674         591,257         215 Gen Govt Misc Debt Service 526,085            2,636,192       2,800,010       3,326,095           2,911,960           2,885,507           440,588         SPECIAL REVENUE FUNDS: 102 Arterial  Street 171,720            620,000          607,254          778,974              620,000              620,000              158,974         108 Leased  City Properties 499,594            748,060          725,638          1,225,232           614,457              736,732              488,500         110 Hotel  Motel 212,950            245,000          275,807          488,757              450,000              245,201              243,556         118 Reserve  for Paths  & Trails 3,299                ‐                     15                   3,314                  ‐                          ‐                          3,314             125 1% For Art 136,830            32,000            576                 137,406              68,257                15,720                121,686         127 Cable  Communication 171,358            85,000            91,354            262,712              221,301              76,744                185,968         135 Springbrook Wetlands  Bank 660,524            ‐                     3,032              663,556              ‐                          ‐                          663,556         DEBT SERVICE FUNDS: 219 1989 Unlimited GO Bonds ‐                         ‐                      ‐                      ‐                           ‐                           ‐                           ‐                     CAPITAL PROJECT FUNDS (CIP): 303 Community Dev Mitigation 1,343,877         121,352          131,173          1,475,050           400,000               ‐                          1,475,050      304 Fire Mitigation 1,929,477         100,000          92,253            2,021,730           529,056              529,056              1,492,674      305 Transportation  Mitigation 1,119,954         250,000          187,233          1,307,187           999,494              650,000              657,187         316 Municipal  Facilities CIP 5,759,297         2,212,058       1,102,288       6,861,585           7,544,999           3,116,039           3,745,546      317 Transportation  CIP 3,808,080         15,970,043     11,736,645     15,544,725         19,542,542         12,122,506         3,422,219      318 So Lake  WA Infrastructure  Proj 58,522              ‐                     246                 58,768                58,000                5,976                  52,792           326 Housing Opportunity 163,787            ‐                     1,759              165,546              160,000              35,000                130,546         336 New Library Development ‐                        19,960,000     19,948,151     19,948,151         11,960,000         751,704              19,196,447    ENTERPRISE FUNDS: 402 Airport 1,295,036         432,010          392,902          1,687,938           1,254,186           1,193,220           494,718         403 Solid Waste Utility 961,788            15,015,942     15,104,032     16,065,820         14,951,710         14,331,086         1,734,734      404 Golf Course 630,924            2,483,545       2,021,490       2,652,414           2,504,738           2,272,417           379,997         422 Airport Capital 66,313              3,433,408       2,195,364       2,261,677           1,508,521           671,685              1,589,992      424 Golf Course  Capital 257,680            100,000          101,053          358,733              220,000              123,242              235,491         INTERNAL SERVICE FUNDS: 501 Equipment Repair/Replacement 5,293,107         3,493,074       3,915,464       9,208,571           4,955,084           4,434,195           4,774,376      502 Insurance 6,690,024         3,178,883       3,056,853       9,746,877           3,018,564           3,126,440           6,620,437      503 Information Services 1,949,165         4,182,021       4,226,314       6,175,479           5,696,277           3,993,736           2,181,743      504 Facilities 241,046            4,243,673       4,277,586       4,518,632           4,256,261           4,218,394           300,238         505 Communications 70,214              953,941          969,129          1,039,343           957,746              898,223              141,120         512 Insurance, Healthcare 6,201,894         11,248,058     11,072,324     17,274,218         10,844,696         10,140,222         7,133,996      522 Insurance, Leoff1 Retirees HC 3,371,037         2,935,684       3,019,061       6,390,098           2,261,732           910,699              5,479,399      FIDUCIARY FUNDS: 611 Firemen's  Pension 4,286,248         300,000          385,035          4,671,283           565,475              293,587              4,377,696      Funds Balance  01/01/2011 Budgeted  Revenue Revenue  12/31/11 Total Funds  Available Budgeted  Expenditure Expenditure  12/31/11 Ending   Balance ENTERPRISE FUNDS: COMBINED  UTILITIES 11,402,622       46,660,496     43,169,894     54,572,516         50,119,800         40,432,250         14,140,266    405 Water Utility 4,695,116         9,680,689       9,321,237       14,016,353         10,521,313         10,022,938         3,993,415      406 Waste  Water Utility 681,616            4,931,139       5,328,967       6,010,583           5,141,813           5,325,405           685,178         407 Surface  Water Utility 1,462,126         5,331,466       4,930,950       6,393,076           5,063,113           4,767,161           1,625,915      416 King County Metro 671,616            13,156,760     13,136,673     13,808,289         13,156,760         12,730,484         1,077,805      425 Water Utility Construction 2,064,638         4,997,301       4,295,582       6,360,220           6,117,301           2,726,974           3,633,246      426 Waste  Water Construction ‐                        3,845,000       2,907,791       2,907,791           3,790,000           2,383,613           524,178         427 Surface  Water Construction 1,811,737         4,718,141       3,248,622       5,060,359           6,329,500           2,475,675           2,584,684      461 Waterworks  Bond Reserve ‐                         ‐                     ‐                     ‐                          ‐                          ‐                          ‐                     471 Waterworks  Rate Stabilization 15,773              ‐                     72                   15,845                ‐                          ‐                          15,845           481 Future W/S Bond Proceeds ‐                        ‐                     ‐                     ‐                          ‐                          ‐                          ‐                     Page 14 of 37 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 93,974,281            87,471,619            6,502,663              17,909,782             December 100,476,431          100,825,999          (349,568)                11,057,551             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 15 of 37 City of Renton Monthly Revenue Analysis ‐ 2011 Budget Year General  Government Budget YTD Actual Annual %  over (under) Jan 5,670,097        5,379,006         ‐5.13% Feb 11,311,792      11,050,241       ‐2.31% Mar 17,361,621      16,654,842       ‐4.07% Apr 29,515,720      30,062,704      1.85% May 44,588,185      44,974,654      0.87% Jun 51,842,836      49,588,204       ‐4.35% Jul 57,946,498      55,528,886       ‐4.17% Aug 63,211,680      60,805,281       ‐3.81% Sep 68,205,719      65,898,407       ‐3.38% Oct 81,028,607      79,715,923       ‐1.62% Nov 95,276,110      93,974,281       ‐1.37% Dec 101,006,062    100,476,431     ‐0.52% Percent of budget 99.48% 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      32,357,894      0.97% Percent of budget 100.97% $‐ $3  $6  $9  $12  $15  $18  $21  $24  $27  $30  $33  Budget Actual Last Year Page 16 of 37 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      19,763,685      0.47% Percent of budget 100.47% 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      15,484,862       ‐1.00% Percent of budget 99.00% Note:  Includes Natural Gas Use Tax. $0  $2  $4  $6  $8  $10  $12  $14  $16  Budget Actual Last Year Page 17 of 37 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        2,426,378        8.52% Dec 2,370,645        2,634,629        11.14% Percent of budget 111.14% 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 519,121           565,843           9.00% Feb 1,522,380        1,079,643         ‐29.08% Mar 2,820,558        1,648,102         ‐41.57% Apr 3,401,390        2,707,888         ‐20.39% May 4,305,942        5,258,407        22.12% Jun 7,046,258        5,771,371         ‐18.09% Jul 7,711,491        6,317,671         ‐18.07% Aug 8,392,238        7,081,699         ‐15.62% Sep 8,981,338        7,539,153         ‐16.06% Oct 9,864,520        8,965,859         ‐9.11% Nov 13,058,963      11,475,604       ‐12.12% Dec 13,645,207      12,657,748       ‐7.24% Percent of budget 92.76% 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 18 of 37 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        6,089,340         ‐4.36% Percent of budget 95.64% 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        3,144,604         ‐0.81% Percent of budget 99.19% $‐ $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50  Budget Actual Last Year Page 19 of 37 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 1,835,473        1,796,896         ‐2.10% May 2,104,062        2,186,455        3.92% Jun 2,396,306        2,419,406        0.96% Jul 3,477,985        3,543,760        1.89% Aug 3,793,681        3,860,151        1.75% Sep 3,976,449        4,154,780        4.48% Oct 4,776,946        5,000,894        4.69% Nov 5,025,137        5,415,828        7.77% Dec 5,795,921        5,919,967        2.14% Percent of budget 102.14% 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        1,350,195        9.47% Percent of budget 109.47% $‐ $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  $1.40  $1.60 Budget Actual Last Year Page 20 of 37 City of Renton Monthly Revenue Analysis ‐ 2011 Budget Year Other  Financing Budget YTD Actual Annual %  over (under) Jan ‐                          ‐                         N/A Feb 11                     808                   7244.73% Mar 21                     3,175                15018.76% Apr 32                     167,151           522245.84% May 970,222           167,716            ‐82.71% Jun 970,318           168,166            ‐82.67% Jul 970,265           168,527            ‐82.63% Aug 1,065,986        169,086            ‐84.14% Sep 1,066,008        169,528            ‐84.10% Oct 1,066,040        698,929            ‐34.44% Nov 1,066,050        699,192            ‐34.41% Dec 1,066,061        1,073,507        0.70% Percent of budget 100.70% 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        2,074,059        9.74% Percent of budget 109.74% $‐ $0.50  $1.00  $1.50  $2.00  $2.50  Millions Budget Actual Last Year Page 21 of 37 City of Renton Monthly Expenditure Analysis ‐ 2011 Budget Year General  Government Budget YTD Actual Annual %  over (under) Jan 7,396,103        6,990,159         ‐5.49% Feb 16,170,130      15,756,416       ‐2.56% Mar 24,114,203      23,321,083       ‐3.29% Apr 32,071,969      30,363,594       ‐5.33% May 41,827,270      38,187,393       ‐8.70% Jun 50,442,484      48,730,646       ‐3.39% Jul 58,864,621      56,321,612       ‐4.32% Aug 67,251,273      64,769,227       ‐3.69% Sep 75,342,599      71,984,031       ‐4.46% Oct 83,023,633      79,448,662       ‐4.31% Nov 91,124,828      87,471,619       ‐4.01% Dec 103,320,205    100,825,999     ‐2.41% Percent of budget expended 107.54% 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           271,236            ‐1.93% Percent of budget expended 98.07% $‐ $50,000  $100,000  $150,000  $200,000  $250,000  $300,000  Budget Actual Last Year Page 22 of 37 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        1,566,906        5.99% Percent of budget expended 105.99% 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           736,880            ‐6.36% Percent of budget expended 93.64% $‐ $0.20  $0.40  $0.60  $0.80  Budget Actual Last Year Page 23 of 37 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           59,878               ‐64.93% Percent of budget expended 35.07% 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        1,596,609        0.52% Percent of budget expended 100.52% $‐ $0.40  $0.80  $1.20  $1.60 Budget Actual Last Year Page 24 of 37 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        2,084,170         ‐2.36% Percent of budget expended 97.64% 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           929,814           0.34% Percent of budget expended 100.34% $‐ $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 25 of 37 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        2,810,736         ‐10.43% Percent of budget expended 89.57% 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        724,970            ‐57.44% Percent of budget expended 42.56% $‐ $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  $1.40  $1.60  $1.80  Millions Budget Actual Last Year Page 26 of 37 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        1,447,781         ‐5.60% Percent of budget expended 94.40% 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        2,134,667        2.22% Percent of budget expended 102.22% $‐ $0.40  $0.80  $1.20  $1.60  $2.00  $2.40 Budget Actual Last Year Page 27 of 37 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           888,252            ‐8.79% Percent of budget expended 91.21% 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      30,944,081       ‐0.22% Percent of budget expended 99.78% $‐ $3  $6  $9  $12  $15  $18  $21  $24  $27  $30  $33  Budget Actual Last Year Page 28 of 37 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      22,511,597       ‐1.44% Percent of budget expended 98.56% 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           416,284           1.56% Percent of budget expended 101.56% $‐ $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  Budget Actual Last Year Page 29 of 37 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        3,829,676         ‐2.10% Percent of budget expended 97.90% 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           551,423            ‐4.70% Percent of budget expended 95.30% $‐ $0.10  $0.20  $0.30  $0.40  $0.50  $0.60  Budget Actual Last Year Page 30 of 37 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        4,974,002         ‐4.16% Percent of budget expended 95.84% 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        1,247,294         ‐8.90% Percent of budget expended 91.10% $‐ $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  $1.40  Budget Actual Last Year Page 31 of 37 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           610,545            ‐10.87% Percent of budget expended 89.13% 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 141,148           2,619                ‐98.14% Feb 235,495           5,119                ‐97.83% Mar 431,505           7,619                ‐98.23% Apr 516,220           10,119              ‐98.04% May 837,984           12,619              ‐98.49% Jun 918,051           1,815,119        97.71% Jul 1,237,039        1,817,619        46.93% Aug 1,317,940        1,820,119        38.10% Sep 1,430,449        1,822,619        27.42% Oct 1,750,834        2,025,119        15.67% Nov 1,823,253        2,027,619        11.21% Dec 2,030,000        2,030,000        0.00% Percent of budget expended 100.00% $‐ $0.50  $1.00  $1.50  $2.00  $2.50  Budget Actual Last Year Page 32 of 37 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           210,620           1.50% Percent of budget expended 101.50% 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           452,538           0.43% Percent of budget expended 100.43% $‐ $0.20  $0.40  $0.60  Budget Actual Last Year Page 33 of 37 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        3,534,025         ‐3.85% Percent of budget expended 96.15% 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        4,509,066         ‐1.67% Percent of budget expended 98.33% $‐ $1  $2  $3  $4  $5  $6  Budget Actual Last Year Page 34 of 37 City of Renton Monthly Expenditure Analysis ‐ 2011 Budget Year Debt Service Budget YTD Actual Annual %  over (under) Jan ‐                         4,600                100.00% Feb 39,893              254,918           539.01% Mar 39,893              390,380           878.57% Apr 39,918              390,380           877.95% May 2,127,259        390,380            ‐81.65% Jun 2,687,862        1,285,140         ‐52.19% Jul 2,687,862        1,285,140         ‐52.19% Aug 2,806,716        1,408,246         ‐49.83% Sep 2,806,716        1,398,850         ‐50.16% Oct 2,866,758        1,398,850         ‐51.20% Nov 2,937,527        1,556,640         ‐47.01% Dec 4,891,489        4,822,566         ‐1.41% Percent of budget expended 98.59% 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 304,896           219,534            ‐28.00% Feb 673,972           1,557,092        131.03% Mar 1,035,243        1,784,740        72.40% Apr 1,574,422        2,214,722        40.67% May 1,619,346        3,149,818        94.51% Jun 1,911,204        3,412,280        78.54% Jul 2,063,406        3,726,837        80.62% Aug 2,340,459        3,950,614        68.80% Sep 2,590,071        4,273,035        64.98% Oct 2,871,666        4,472,604        55.75% Nov 3,074,978        4,673,927        52.00% Dec 4,684,013        4,930,383        5.26% Percent of budget expended 105.26% $‐ $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 35 of 37 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      58,273,854    54,736,492     Percent of budget expended 76.62% 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        2,588,267      1,864,906       Percent of budget expended 67.50% Note:  Operations and Capital $‐ $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  Budget Revenue Expense Page 36 of 37 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        2,122,543      2,395,659       Percent of budget expended 87.92% Note:  Operations and Capital $‐ $0.30  $0.60  $0.90  $1.20  $1.50  $1.80  $2.10  $2.40  $2.70  $3.00  Millions Golf Course Budget Revenue Expense Page 37 of 37