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HomeMy WebLinkAbout201012, December.pdfFINANCE AND  INFORMATION TECHNOLOGY    M   E   M   O   R   A   N   D   U   M       DATE: February 21, 2011    TO: Terri Briere, Council President  Members of the Renton City Council     CC: Denis Law, Mayor  Administrators     FROM: Hai Nguyen, Finance Analyst     SUBJECT: December 2010 Financial Status Report       At the end of December, general governmental revenues show $2.6 million or 2.4% under  budget.  This includes a $132k favorable property tax collection but otherwise almost all other  revenue categories are under performing.  Without the favorable property tax, revenues are  $2.7 million or 2.6% below budget.  The largest deficits are from the following four areas: sales  tax by $1.4 million, gambling tax by $454k, court fines by $145k, and recreation fees by $147k.    On the expenditures’ side, most departments conserved their spending and showed favorable  variances.  Overall general governmental funds are showing a $4.6 million or 4.3% savings.   Included in the savings is a $702k reduction in medical insurance premiums based on lower  actual utilization of the City’s self insurance program.  Also include in the savings is $730k  retiree medical contribution that should have been transferred in 2010 and will need to be  carried forward and transferred in 2011.  Taking this into consideration the savings generated  by department operations is truly $3.2 million or 3%.    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 $% Beginning Fund Balance 13,300,854$       13,300,854$       11,816,561$       11,816,561$       11,955,285$       11,955,285$       11,955,285$       ‐$                   0.0% OPERATING REVENUES Property Tax 29,050,790          29,050,790          30,660,522          30,660,522          31,364,643          31,364,643          31,497,128          132,485          0.4% Sales  Tax 20,825,055          20,825,055          17,995,836          17,995,836          18,609,000          18,609,000          17,198,220          (1,410,780)    ‐7.6% Sales  Tax ‐ Annexation  Credit ‐                              ‐                              2,132,110             2,132,110             2,248,000             2,248,000             2,025,660             (222,340)         ‐9.9% Criminal Justice Sales  Tax 1,755,469             1,755,469             1,650,350             1,650,350             1,743,000             1,743,000             1,620,479             (122,521)          ‐7.0% Natural  Gas Use Tax 253,377                  253,377                  242,891                  242,891                   ‐                               ‐                              228,514                  228,514          100.0% Admission  Tax 197,740                  197,740                  260,269                  260,269                  260,000                  260,000                  291,399                  31,399             12.1% Franchise Fees 998,288                  998,288                  1,039,031             1,039,031             1,040,000             1,040,000             1,222,444             182,444          17.5% Electricity Tax 4,580,037             4,580,037             4,963,151             4,963,151             5,150,000             5,150,000             5,036,907             (113,093)          ‐2.2% Gas Tax 1,565,810             1,565,810             1,891,255             1,891,255             1,858,000             1,858,000             1,577,756             (280,244)         ‐15.1% Transfer  Station 380,961                  380,961                  283,985                  283,985                  230,000                  230,000                  269,912                  39,912             17.4% TV Cable 1,073,168             1,073,168             1,263,743             1,263,743             1,250,000             1,250,000             1,296,744             46,744             3.7% Telephone 1,032,048             1,032,048             1,037,873             1,037,873             960,000                  960,000                  1,038,009             78,009             8.1% Cellular Phone 1,748,147             1,748,147             2,027,473             2,027,473             1,900,000             1,900,000             2,206,637             306,637          16.1% City Utilities 2,606,786             2,606,786             2,871,599             2,871,599             2,880,000             2,880,000             2,853,884             (26,116)            ‐0.9% Leasehold Excise  Tax 190,644                  190,644                  146,002                  146,002                  100,000                  100,000                  138,830                  38,830             38.8% Gambling Excise  Tax 2,157,029             2,157,029             2,141,720             2,141,720             2,000,000             2,000,000             1,546,386             (453,614)         ‐22.7% Real Estate Excise  Tax 2,800,103             2,800,103             2,418,456             2,418,456             2,400,000             2,400,000             2,464,489             64,489             2.7% Less: Municipal  Facilities CIP REET (450,103)                (450,103)                (1,000,000)            (1,000,000)            (400,000)                (400,000)                (400,000)                ‐                      0.0% EMS Levy 890,998                  890,998                  1,170,657             1,170,657             897,095                  897,095                  1,161,114             264,019          29.4% Business  License Fees 485,537                  485,537                  424,413                  424,413                  463,067                  463,067                  431,782                  (31,285)             ‐6.8% Other Licenses and Permits 257,477                  257,477                  176,851                  176,851                  157,250                  157,250                  262,629                  105,379          67.0% Building Permits 2,034,225             2,034,225             1,683,082             1,683,082             1,766,059             1,766,059             1,554,035             (212,024)          ‐12.0% Intergovernmental (Grants, etc) 3,734,887             3,734,887             3,820,932             3,820,932             4,585,420             4,585,420             4,426,676             (158,744)          ‐3.5% Fire District 25 and 40 Contracts 5,013,549             5,013,549             5,869,198             5,869,198             5,807,216             5,807,216             5,252,877             (554,338)         ‐9.5% Records, Duplicating, and Passport Fees 176,950                  176,950                  187,721                  187,721                  217,585                  217,585                  208,755                  (8,830)                ‐4.1% Public Safety 524,565                  524,565                  521,484                  521,484                  430,000                  430,000                  482,343                  52,343             12.2% Development Service Fees 903,768                  903,768                  677,955                  677,955                  869,683                  869,683                  883,235                  13,552             1.6% Culture and Recreation 1,678,818             1,678,818             1,631,486             1,631,486             1,572,240             1,572,240             1,424,932             (147,308)         ‐9.4% Interfund/Interdept‐Services 3,072,950             3,072,950             3,225,745             3,225,745             3,335,677             3,335,677             3,190,908             (144,769)         ‐4.3% Fines  and Forfeits 1,057,797             1,057,797             1,349,034             1,349,034             1,196,500             1,196,500             1,291,817             95,317             8.0% Photo Enforcement 803,111                  803,111                  2,368,131             2,368,131             2,250,000             2,250,000             1,925,159             (324,841)         ‐14.4% Seizure Funds  ‐ Federal/State/Local 250,065                  250,065                  99,844                     99,844                     130,693                  130,693                  221,046                  90,353             69.1% Interests and Other Earnings 735,910                  735,910                  535,314                  535,314                  434,300                  434,300                  327,558                  (106,742)         ‐24.6% Rents, Leases, and Concessions 676,919                  676,919                  677,960                  677,960                  720,780                  720,780                  727,338                  6,558                0.9% Contributions  and Donations 175,513                  175,513                  150,406                  150,406                  158,975                  158,975                  133,756                  (25,219)             ‐15.9% Other Miscellaneous 67,355                     67,355                     168,567                  168,567                  111,000                  111,000                  82,680                     (28,320)             ‐25.5% Refunding Debt and Premiums ‐                              ‐                              ‐                              ‐                              6,613,483             6,613,483             6,613,484             1                           0.0% Transfer‐In 381,364                  381,364                  577,004                  577,004                  652,398                  652,398                  652,398                  ‐                      0.0% Total  Operating Revenues 93,687,106          93,687,106          97,342,052          97,342,052          105,962,064       105,962,064       103,367,918       (2,594,146)    ‐2.4% OPERATING EXPENDITURES Legislative 245,441                  245,441                  247,225                  247,225                  267,957                  267,957                  259,345                  8,612                3.2% City Attorney 1,661,225             1,661,225             1,248,380             1,248,380             1,621,295             1,621,295             1,565,597             55,698             3.4% City Clerk 604,844                  604,844                  646,581                  646,581                  931,014                  931,014                  789,209                  141,805          15.2% Court Services 1,744,122             1,744,122             1,819,731             1,819,731             2,054,861             2,054,861             2,007,599             47,261             2.3% Executive 966,373                  966,373                  1,499,747             1,499,747             1,635,047             1,635,047             1,578,526             56,522             3.5% Hearing Examiner 166,820                  166,820                  171,911                  171,911                  200,440                  200,440                  174,447                  25,993             13.0% Community and Eco Dvlpmnt Admin ‐                              ‐                              265,269                  265,269                  646,149                  646,149                  642,729                  3,420                0.5% Development Services 4,178,096             4,178,096             3,615,129             3,615,129             3,035,683             3,035,683             2,883,080             152,603          5.0% Economic Development 1,875,749             1,875,749             1,244,175             1,244,175             1,391,547             1,391,547             1,322,004             69,543             5.0% Planning ‐                              ‐                              1,525,460             1,525,460             1,834,707             1,834,707             1,774,508             60,199             3.3% Finance 1,909,652             1,909,652             1,969,936             1,969,936             2,164,890             2,164,890             2,214,458             (49,568)            ‐2.3% Human Resources 981,306                  981,306                  853,063                  853,063                  918,169                  918,169                  861,221                  56,948             6.2% Police 23,894,898          23,894,898          25,833,756          25,833,756          28,064,746          28,064,746          27,485,421          579,325          2.1% Fire 21,763,640          21,763,640          20,375,286          20,375,286          21,922,009          21,922,009          21,550,738          371,271          1.7% Community Services Admin 1 1,078,884             1,078,884             4,549,381             4,549,381             966,148                  966,148                  1,069,817             (103,669)          ‐10.7% Facilities 3,614,850             3,614,850             ‐                              ‐                              ‐                              ‐                              ‐                              ‐                      0.0% Parks 4,892,441             4,892,441             4,820,336             4,820,336             4,584,001             4,584,001             4,144,824             439,177          9.6% Parks  Planning & Natural Resources ‐                              ‐                              ‐                              ‐                              545,943                  545,943                  448,574                  97,369             17.8% Recreation 3,304,279             3,304,279             3,329,077             3,329,077             4,043,338             4,043,338             3,703,215             340,123          8.4% Human Services 1,162,553             1,162,553             1,194,142             1,194,142             1,414,097             1,414,097             1,326,778             87,319             6.2% Community Resources  & Events 367,627                  367,627                  348,185                  348,185                  368,194                  368,194                  331,222                  36,972             10.0% Library 1,890,886             1,890,886             2,312,128             2,312,128             2,607,263             2,607,263             2,289,692             317,572          12.2% Museum 136,327                  136,327                  140,801                  140,801                  194,120                  194,120                  191,090                  3,030                1.6% Public Works Administration 886,867                  886,867                  463,533                  463,533                  518,399                  518,399                  514,858                  3,541                0.7% Street Maintenance 3,212,111             3,212,111             3,794,716             3,794,716             3,385,704             3,385,704             3,412,892             (27,188)             ‐0.8% Technical Services 515,708                  515,708                  478,493                  478,493                  ‐                              ‐                              ‐                              ‐                      0.0% Transportation 4,841,955             4,841,955             5,110,639             5,110,639             5,164,058             5,164,058             5,215,309             (51,251)            ‐1.0% Debt Service 4,263,739             4,263,739             4,176,822             4,176,822             4,747,438             4,747,438             4,707,390             40,048             0.8% Payment of LTGO Refunding Debt ‐                              ‐                              ‐                              ‐                              6,613,194             6,613,194             6,613,194             ‐                      0.0% Non‐Departmental and Other 5,011,007             5,011,007             5,169,426             5,169,426             6,692,981             6,692,981             4,838,350             1,854,631      27.7% Total  Operating Expenditures 95,171,399          95,171,399          97,203,328          97,203,328          108,533,391       108,533,391       103,916,084       4,617,307      4.3% Total  Ending Fund Balance 11,816,561$       11,816,561$       11,955,285$       11,955,285$       9,383,958$          9,383,958$          11,407,119$       2,023,161      21.6% 1Facilities was included in Community Services  Admin  in 2009 Favorable (Unfavorable) 2008 2009 2010 Variance Annual Actual YTD Actual Annual Budget YTD Budget YTD ActualSummary of Sources and Uses Annual Actual YTD Actual Monthly Financial Report December 2010 Page 1 of 35 Monthly Financial Report December 2010          OVERVIEW  This financial overview reflects the City’s overall financial position for the fiscal year through December 31, 2010.  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 tax, sales/use tax, utility tax, gambling, admissions, and real estate excise tax  represents 69% 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 ‐$129k,  making the total year‐to‐date  collection $31.5 million or 100%  of the total budget.  In  comparison to the previous year,  the City collected $837k or 3%  more.  Compared to the budget,  the City is above projections by  $132k.  Since the City receipted  more of the second half of  property taxes in November than  October of 2009, the 2010  monthly budget is skewed.  The  City has met the 2010 budget for  property taxes.  The negative  amount for December is due to  receivables not yet received by King County.  These receivables will be recorded in January 2011’s collection.      Sales Tax  December 2010 sales tax receipts  totaled $1.4 million.  Compared to  the same month last year, it is $109k  or 7% less.  Compared to the  projected current month’s budget, it  is below projections by $121k or 8%.   The year‐to‐date collection is $17.2  million or 92% of the sales tax  budget.  This is $798k less than last  year and $1.4 million below budget.   Based on the year‐to‐date collection,  the City projected sales tax revenues  to be $17.2 million by the end of  2010, which is exactly what the City  ended with.    2009 2010 2010 Actual Budget Actual $ % $ % Jan 9,419$               9,635$               51,304$            41,885$         445% 41,669$         432% Feb 303,513            310,483            438,210            134,696         44% 127,727         41% Mar 647,845            662,723            547,632            (100,213)         ‐15% (115,091)         ‐17% Apr 8,063,214        8,248,386        6,660,829        (1,402,385)    ‐17% (1,587,557)    ‐19% May 6,711,943        6,866,083        8,736,691        2,024,747     30% 1,870,608     27% Jun 113,279            115,881            114,982            1,703               2% (899)                   ‐1% Jul 104,757            107,163            87,952               (16,805)            ‐16% (19,211)            ‐18% Aug 66,589               68,118               149,160            82,571            124% 81,042            119% Sep 250,296            256,044            491,642            241,346         96% 235,598         92% Oct 5,770,027        5,902,536        7,060,074        1,290,046     22% 1,157,538     20% Nov 8,275,695        8,465,747        7,288,083        (987,612)         ‐12% (1,177,664)    ‐14% Dec 343,945            351,844            (129,429)           (473,374)         ‐138% (481,273)         ‐137% YTD Total 30,660,522$  31,364,643$  31,497,128$  836,606$      3% 132,485$      0% Annual Total 30,660,522$  31,364,643$   Property Tax Revenues Year to Date through December 2010 vs. 2009 2010 vs. Budget Month 2009 2010 2010 Actual Budget Actual $ % $ % Jan 1,458,072$     1,459,527$     1,289,364$     (168,709)$   ‐12% (170,163)$       ‐12% Feb 1,863,430        1,834,595        1,728,588        (134,842)      ‐7% (106,007)          ‐6% Mar 1,461,007        1,324,674        1,289,589        (171,418)      ‐12% (35,085)             ‐3% Apr 1,398,021        1,367,908        1,461,123        63,103         5% 93,215              7% May 1,490,778        1,603,693        1,499,335        8,557            1% (104,359)          ‐7% Jun 1,361,808        1,464,336        1,382,049        20,241         1% (82,288)             ‐6% Jul 1,443,891        1,547,213        1,309,429        (134,462)      ‐9% (237,785)          ‐15% Aug 1,551,415        1,662,544        1,470,881        (80,535)         ‐5% (191,663)          ‐12% Sep 1,454,550        1,573,534        1,408,876        (45,674)         ‐3% (164,658)          ‐10% Oct 1,560,217        1,610,574        1,447,338        (112,879)      ‐7% (163,236)          ‐10% Nov 1,440,143        1,636,255        1,508,617        68,474         5% (127,638)         ‐8% Dec 1,512,506        1,524,146        1,403,032        (109,474)     ‐7% (121,115)         ‐8% YTD  Total 17,995,836$  18,609,000$  17,198,220$  (797,616)$  ‐4% (1,410,780)$  ‐8% Annual Total 17,995,836$  18,609,000$   2010 vs. Budget2010 vs. 2009 Month Year  to Date through December Local Retail Sales  Tax Revenues Page 2 of 35 Monthly Financial Report December 2010        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 2009 2010 Bgt YTD Act Change 2010/2009 2010 Act  vs  Bgt New Construction 2,991,530$     2,852,918$     2,218,377$     (773,153)$      ‐26%$      (634,541)‐22% Auto  Sales 3,215,641        3,376,423        3,035,251        (180,390)         ‐6%         (341,172)‐10% General Retail 5,839,810        6,047,209        5,997,784        157,973          3%            (49,425)‐1% Manufacturing 950,113            950,113            777,452            (172,661)         ‐18%         (172,661)‐18% Wholesale 915,882            989,156            941,348            25,466             3%            (47,808)‐5% Service 3,616,076        3,833,040        3,694,342        78,266             2%         (138,699)‐4% Other 466,785            560,142            533,667            66,882             14%            (26,475)‐5% Total 17,995,836$  18,609,000$  17,198,220$  (797,616)        ‐4%(1,410,780)$  ‐8% Note: Excludes Annexation Credit and Criminal Justice Sales  Tax revenue.      Utility tax  December utility tax revenues are $1.3  million, which is $71k or 5% lower than  the same month last year and behind  the budget by $37k or 3%.  The year‐to‐ date collection of $14.5 million is above  the budget by $280k or 2% but is $74k  or 1% below 2009.  The unfavorable  comparisons in January and February  are primarily due to higher than normal  electrical and natural gas consumptions  during winter months in 2009 that  distorted the budget for these two  months.  The City has met the 2010  budget for utility tax.      The table below breaks out Utility Tax by source, the lower amount generated from Natural Gas is due to warmer  temperatures in the 1st quarter of 2010 than 2009:    Utility Tax by Type 2009 2010 Bgt YTD  Act Change  2010/2009  2010 Act  vs  Bgt  Electrical 4,963,151$     5,150,000$     5,036,907$     73,756$          1%$      (113,093)‐2% Natural Gas 2,134,146        1,858,000        1,806,270        (327,876)         ‐15%            (51,730)‐3% Cell 2,027,473        1,900,000        2,206,637        179,164          9%           306,637 16% Phone 1,037,873        960,000            1,038,009        136                    0%              78,009 8% Cable 1,263,743        1,250,000        1,296,744        33,001             3%              46,744 4% Transfer Station 283,985            230,000            269,912            (14,073)            ‐5%              39,912 17% City Utilities 2,871,599        2,880,000        2,853,884        (17,716)            ‐1%            (26,116)‐1% YTD  Total 14,581,971$  14,228,000$  14,508,363$  (73,608)$        ‐1%280,363$        2% Annual  Total 14,581,971$  14,228,000$   YTD  as % of 100% 100%      2009 2010 2010 Actual Budget Actual $ % $ % Jan 1,413,641$     1,379,325$      1,282,930$     (130,711)$   ‐9% (96,395)$    ‐7% Feb 1,485,870        1,449,801         1,354,933        (130,936)      ‐9% (94,868)       ‐7% Mar 1,251,275        1,220,901         1,295,732        44,457         4% 74,831        6% Apr 1,204,619        1,175,377         1,260,110        55,491         5% 84,733        7% May 1,322,947        1,290,833         1,231,700        (91,247)         ‐7% (59,133)       ‐5% Jun 1,070,303        1,044,322         1,165,188        94,885         9% 120,866     12% Jul 1,010,609        986,077              1,140,413        129,803      13% 154,335     16% Aug 1,201,122        1,171,965         1,131,693        (69,429)         ‐6% (40,272)       ‐3% Sep 1,068,035        1,042,109         1,082,231        14,197         1%40,123        4% Oct 1,079,380        1,053,179         1,138,457        59,077         5% 85,279        8% Nov 1,090,897        1,064,416         1,112,608        21,711         2% 48,192        5% Dec 1,383,272        1,349,694         1,312,366        (70,906)         ‐5% (37,328)       ‐3% YTD  Total 14,581,971$  14,228,000$   14,508,363$  (73,608)$      ‐1% 280,363$  2% Annual Total 14,581,971$  14,228,000$    2010 vs. Budget2010 vs. 2009 Year to Date through December Utility Tax Revenues Month Page 3 of 35 Monthly Financial Report December 2010        Other Taxes     Real Estate Excise Tax  The City collected $516k in Real Estate  Excise Tax revenues (REET) in December.   This is $395k or 327% above current  month’s budget and $394k or 324%  ahead of the same month last year.   Year‐to‐date collection of $2.5 million is  $64k or 3% ahead of the budget and is  also $46k or 2% above 2009.    Almost all REET in recent months are  generated from residential property  transactions.  The activities appear to be  smaller in amount but steady in volume.   We hope this trend will continue and  not stop since the federal stimulus  incentive has expired.      Gambling Tax  December’s Gambling Tax  collections total $119k.  Year‐to‐ date total of $1.5 million is $595k  or 28% below the year before;  and $454k or 23% below budget.      The lower tax collection is due to  cross‐the‐board reduction in  gambling activities.  Pull tabs  overall reduced by 26%, partially  due to the change in business at  Cascade Lanes; and card‐rooms  are seeing 29% lower in activities.            Franchise Fees  Franchise Fees are due quarterly  and the year‐to‐date revenue  collections are $1.2 million.  This  is $183k or 18% above the  projected year‐to‐date budget  and $207k or 18% higher than  2009.  2009’s May collection  should have been recorded in  April.  The City has met the  franchise fees 2010 budget.        2009 2010 2010 Actual Budget Actual $ % $ % Jan 231,334$      229,560$      71,303$         (160,031)$   ‐69% (158,257)$   ‐69% Feb 69,290            68,760            107,242         37,952         55% 38,482         56% Mar 183,177         181,800         309,164         125,987      69% 127,364      70% Apr 141,038         139,944         281,746         140,708      100% 141,802      101% May 308,077         305,736         216,814         (91,262)         ‐30% (88,922)         ‐29% Jun 211,295         209,688         191,741         (19,554)         ‐9% (17,947)         ‐9% Jul 201,960         200,400         149,706         (52,253)         ‐26% (50,694)         ‐25% Aug 310,599         308,232         209,369         (101,230)      ‐33% (98,863)         ‐32% Sep 208,046         206,472         123,054         (84,992)         ‐41% (83,418)         ‐40% Oct 209,975         208,368         183,333         (26,642)         ‐13% (25,035)         ‐12% Nov 222,052         220,344         105,277         (116,774)      ‐53% (115,067)      ‐52% Dec 121,614         120,696         515,738         394,125      324% 395,042      327% YTD  Total 2,418,456$  2,400,000$  2,464,489$  46,032$      2% 64,489$      3% Annual Total 2,418,456$  2,400,000$   Real Estate Excise  Tax Revenues Year to Date through December Month 2010 vs. Budget2010 vs. 2009 2009 2010 2010 Actual Budget Actual $ % $ % Jan 7,691$            186,179$      135,608$      127,917$   1663% (50,571)$      ‐27% Feb 391,054         186,179         137,736         (253,317)      ‐65% (48,443)         ‐26% Mar 171,097         159,776         63,054            (108,044)      ‐63% (96,722)         ‐61% Apr 177,856         166,087         196,085         18,229         10% 29,998         18% May 178,840         167,006         133,979         (44,861)         ‐25% (33,027)         ‐20% Jun 186,920         174,551         142,790         (44,130)         ‐24% (31,762)         ‐18% Jul 182,851         170,752         125,614         (57,237)         ‐31% (45,138)         ‐26% Aug 210,237         196,325         138,563         (71,673)         ‐34% (57,762)         ‐29% Sep 173,745         162,248         105,323         (68,423)        ‐39% (56,926)        ‐35% Oct 176,490         164,811         126,396         (50,093)        ‐28% (38,415)        ‐23% Nov 146,960         137,236         121,757         (25,203)        ‐17% (15,479)        ‐11% Dec 137,979         128,849         119,481         (18,498)        ‐13% (9,367)           ‐7% YTD Total 2,141,720$  2,000,000$  1,546,386$  (595,334)$  ‐28% (453,614)$  ‐23% Annual Total 2,141,720$  2,000,000$   Gambling Tax Revenue Month Year  to Date through December 2010 vs. 2009 2010 vs. Budget 2009 2010 2010 Actual Budget Actual $ % $ % Jan 259,792$      255,537$      45,703$         (214,089)$   ‐82% (209,834)$   ‐82% Feb 200                    102                    274,776         274,576      137288% 274,674      269037% Apr ‐                     102,746         274,268         274,268      100% 171,521      167% May 258,593         132,005          ‐                     (258,593)     (132,005)      Jul 260,647         244,359         286,523         25,876         10% 42,164         17% Aug ‐                      ‐                     6,691               6,691            100% 6,691            100% Sep ‐                     24,721             ‐                      Oct 259,798         258,846         289,316         29,517         11% 30,469         12% Dec ‐                     21,683            45,169            45,169         100% 23,485         108% YTD  Total 1,039,031$  1,040,000$  1,222,444$  183,413$   18% 207,165$   18% Annual Total 1,039,031$  1,040,000$   Franchise  Fees Revenue Year  to Date through December Month 2010 vs. 2009 2010 vs. Budget Page 4 of 35 Monthly Financial Report December 2010        Admission Tax   Admission Tax returns are due  quarterly in January, April, July,  and October each year.  October  2010 collections represent  activities conducted during the 3rd  quarter of 2010.      The report shows an increase of  $31k or 12% from the year before  and $31k or 12% more than  anticipated.       Licenses and Permits  These revenue sources reflect the collection of business licenses; building permits; and other licenses, fees, and permits.   Building Permit Fees and General Business Licenses constitute 81% of the revenue in this category.  As of the end of  December, we have collected 94%of the projected revenue from licenses and permits.  Licenses and Permits totaled $2.2  million by the end of December, which is $138k less than the budget.  The following sections provide detail information for  Building Permits and Business Licenses revenues.    Building Permits and Fees revenues  totaled $82k in December.  The revenue  swing between the high in January and  the low in February 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 $1.4 million is $211k or 13% less than  the budget and is also $100k or 7%  lower than 2009.                Business Licenses totaled $432k since the start  of the year, which is 2% above last year but or  7% below budget.  The month by month  comparison is not representative due to the  payment timing shift of employers.  The General  Fund portion of the Business Licenses revenue is  under the budget by $31k but $7k above last  year.      2009 2010 2010 Actual Budget Actual $ % $ % Jan 57,167$         58,965$         74,777$         17,610$      31% 15,811$      27% Feb ‐                      ‐                     459                    459                 100% 459                 100% Apr 61,163            63,415            66,119            4,956            8% 2,704            4% Jul 70,690            69,911            76,024            5,334            8% 6,114            9% Aug ‐                      ‐                     485                    485                 100% 485                 100% Oct 70,729            67,414            73,073            2,344            3% 5,660            8% Nov 520                    295                    462                    (58)                   ‐11% 167                 56% YTD  Total 260,269$      260,000$      291,399$      31,130$      12% 31,399$      12% Annual Total 260,269$      260,000$       Year  to Date through December Month 2010 vs. 2009 2010 vs. Budget Admission Tax Revenue 2009 2010 2010 Actual Budget Actual $ % $ % Jan 106,633$      114,591$      285,826$      179,192$   168% 171,234$   149% Feb 124,555         133,851         46,586            (77,969)         ‐63% (87,265)         ‐65% Mar 179,330         192,714         82,637            (96,693)         ‐54% (110,076)      ‐57% Apr 114,694         123,254         122,217         7,522            7% (1,037)            ‐1% May 125,344         134,698         102,511         (22,833)         ‐18% (32,187)         ‐24% Jun 131,705         141,534         135,295         3,591            3% (6,238)            ‐4% Jul 106,810         114,781         137,367         30,557         29% 22,585         20% Aug 119,439         128,352         121,011         1,573            1% (7,341)            ‐6% Sep 101,087         108,631         106,602         5,515            5%(2,029)            ‐2% Oct 131,899         141,742         91,156            (40,742)         ‐31% (50,586)         ‐36% Nov 82,516            88,674            80,585            (1,931)            ‐2% (8,089)            ‐9% Dec 169,581         182,237         81,926            (87,655)         ‐52% (100,311)      ‐55% YTD  Total 1,493,593$  1,605,059$  1,393,718$  (99,875)$      ‐7% (211,341)$   ‐13% Annual Total 1,493,593$  1,605,059$   Building Permits and Fees Year  to Date through December 2010 vs. Budget2010 vs. 2009 Month 2009 2010 2010 Actual Budget Actual $ % $ % Jan 81,835$     89,289$     77,955$     (3,880)$   ‐5% (11,334)$   ‐13% Feb 30,180        32,929        33,440        3,260      11% 511              2% Mar 6,337           6,914           5,687           (650)          ‐10% (1,228)         ‐18% Apr 73,055        79,709        77,964        4,908      7% (1,746)         ‐2% May 14,185        15,477        21,558        7,373      52% 6,081         39% Jun 9,352           10,204        4,709           (4,643)      ‐50% (5,495)         ‐54% Jul 80,579        87,918        83,201        2,622      3% (4,717)         ‐5% Aug 20,280        22,127        14,782        (5,498)      ‐27% (7,345)         ‐33% Sep 1,746           1,905           4,475           2,729      156%2,570         135% Oct 84,002        91,653        83,639        (363)         0% (8,014)         ‐9% Nov 18,937        20,662        22,288        3,351      18% 1,626         8% Dec 3,922           4,279           2,084           (1,838)      ‐47% (2,195)         ‐51% YTD  Total 424,413$  463,067$  431,782$  7,369$   2% (31,285)$   ‐7% Annual Total 424,413$  463,067$   Business Licenses Month Year  to Date through December 2010 vs. Budget2010 vs. 2009 Page 5 of 35 Monthly Financial Report December 2010        Intergovernmental  These revenue sources  include federal (direct  and indirect) grants,  state grants, state  shared revenues, local  grants, and  entitlements. State  shared revenues and  Fire Districts’ 25 and 40  contracts compose 83%  of the total revenues in this category.   The year‐to‐date total Intergovernmental revenue is $11.2 million or 92% of the  budget.  All grant revenues also have corresponding expenditures which have been added to the City’s budget through the  2010 carry forward, 2nd Quarter, and the Year‐End budget adjustments.    State Shared Revenue collections  totaled $4.1 million since the start  of 2010.  Compared to the  projected budget, State Shared  Revenues are above by $107k or  3%.  Compared to the prior year,  the City is collecting $109k more  or up by 3%.  The actual collection  that lags budget is primarily due to  the reduced criminal justice sales  tax (King County countywide sales  tax decrease).  The City has met  the 2010 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.  Culture, recreation, interfund/interdepartmental‐sales and services  constitute 75% of the total revenue in this category.  The year‐to‐date total charges for services are $6.2 million or 96% of  the budget.  This is 4% below budget projections.  The following sections provide detail information for Plan Review with  Inspection Fees, Recreation, and Interfund Services.    Plan Review and Inspection fees are $879k  since the start of the year.  Compared to the  budget, the City is collecting $9k or 1% more  than anticipated revenue.   Compared to the  prior year, the City is collecting $203k or 30%  more.  The large increases in May, July, and  October are due to payments related to an  environmental impact statement.  The City  has met the 2010 budget for plan review and  inspection fees.    2009 2010 2010 Actual Budget Actual $ % $ % Crim Just Sales  Tax 1,650,350$  1,743,000$  1,620,479$  (29,871)$    ‐2% (122,521)$   ‐7% Judicial Contribution 29,810            12,000            28,507            (1,303)$       ‐4% 16,507         138% Crim Just ‐ Pop 17,815            ‐                     18,818            1,002           6% 18,818         100% Crim Just ‐ Spec Prog 68,011            66,098            71,284            3,273           5% 5,186            8% State DUI 26,990            14,668            15,677            (11,313)       ‐42% 1,009            7% Liquor Profits 568,205         600,000         676,349         108,144     19% 76,349         13% Liquor Excise  Tax 403,630         413,000         419,052         15,422        4% 6,052            1% Fuel Tax 1,221,980     1,140,165     1,245,640     23,661        2% 105,475      9% YTD Total 3,986,791$  3,988,931$  4,095,806$  109,015$  3% 106,875$   3% Annual Total 3,986,791$  3,988,931$   State  Shared Revenues 2010 vs. 2009 Revenue Year to Date through December 2010 vs. Budget 2009 2010 2010 Actual Budget Actual $ % $ % Jan 35,851$     46,164$     98,294$      62,443$     174% 52,130$     113% Feb 45,883        59,082        41,012         (4,871)          ‐11% (18,070)       ‐31% Mar 86,425        111,287     64,399         (22,026)       ‐25% (46,888)       ‐42% Apr 27,659        35,615        45,065         17,406        63% 9,449           27% May 58,715        75,606        103,250      44,534        76% 27,644        37% Jun 43,085        55,479        60,642         17,557        41% 5,163           9% Jul 61,541        79,245        162,517      100,977     164% 83,273        105% Aug 43,348        55,817        38,649         (4,698)          ‐11% (17,168)       ‐31% Sep 36,509        47,012        34,245         (2,264)          ‐6% (12,767)       ‐27% Oct 67,095        86,397        124,857      57,761        86% 38,460        45% Nov 59,883        77,110        35,118         (24,765)       ‐41% (41,992)       ‐54% Dec 109,397     140,867     70,713         (38,683)       ‐35% (70,154)       ‐50% YTD  Total 675,391$  869,683$  878,761$   203,371$  30% 9,078$        1% Annual Total 675,391$  869,683$   2010 vs. Budget Year  to Date through December Plan Review / Inspection Month 2010 vs. 2009 Intergovernmental 2009 2010 Bgt YTD  Act Change 2010/2009 2010 Act  vs  Bgt  Fire  District #25 1,363,350$     1,527,216$     1,368,978$     5,628$             0% $      (158,238)‐10% Fire  District #40 4,505,848        4,280,000        3,883,899        (621,949)        ‐14%          (396,101)‐9% State  Shared Revenue 3,986,791        3,988,931        4,095,806        109,015          3%            106,875 3% Federal  Grants 469,320            1,315,182        706,409            237,089          51%          (608,773)‐46% State  Grants 187,526            194,636            210,241            22,715             12%               15,605 8% Other Grants 758,988            510,863            253,578            (505,410)        ‐67%          (257,285)‐50% ARRA Grants 68,658               318,808            687,628            618,970          902%            368,820 116% Total  Rev YTD 11,340,480$  12,135,636$  11,206,540$  (133,940)$     ‐1%(929,096)$       ‐8% Total  Rev Annual 11,340,480$  12,135,636$   YTD  %100% 100% 92% Note:  Includes CJ Sales  Tax. Page 6 of 35 Monthly Financial Report December 2010        Recreation revenues totaled $1.4 million  since the start of the year.  Compared to  the projected monthly budget, the City  collected $6k or 8% less.  Compared to  the same month the prior year, the City  collected $8k or 11% less.  Recreation  revenues are under the 2010 budget by  $147k or 9% and behind 2009 by $207k  or 13%                    The year‐to‐date collections for Interfund  Service revenues are $3.2 million.   Compared to the projected budget, the  revenues are below by $145k or 4%.   Compared to the prior year, the revenues  are under by $35k or 1%.  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.      Fines and Penalties  These revenue sources contain civil  (penalties, infractions, and parking),  criminal (traffic, non‐traffic, and costs),  and non‐court fines, forfeitures, and  penalties.  The table below breaks  down these fines by type.  The year‐to‐ date total fines and penalties is $3.4  million.  This is $385k or 10% lower  than a year ago and $145k or 4% under  budget.  This difference also includes  $90k higher than budgeted Seizure  Funds received this year.  The use of  Seizure Funds is restricted to drug  enforcement only and not available for  general operating purposes.  Backing  out this amount, we are currently  $235k or 7% below budget in Fines and  Penalties.  The projected shortfall is primarily due to substantial declines in the photo enforcement fines, which we expect  to continue.  The decline is due to driver behavior changes in the areas with photo enforcement programs and is consistent  2009 2010 2010 Actual Budget Actual $ % $ % Jan 65,409$         63,034$         62,673$         (2,736)$         ‐4% (361)$             ‐1% Feb 72,988            70,337            64,915            (8,072)            ‐11% (5,422)            ‐8% Mar 81,034            78,092            99,100            18,065         22% 21,008         27% Apr 141,783         136,635         152,452         10,669         8% 15,818         12% May 145,050         139,783         83,760            (61,290)         ‐42% (56,023)         ‐40% Jun 154,237         148,636         193,082         38,844         25% 44,445         30% Jul 429,059         413,478         280,956         (148,103)      ‐35% (132,523)      ‐32% Aug 203,222         195,842         181,356         (21,866)         ‐11% (14,486)         ‐7% Sep 123,439         118,956         111,952         (11,486)         ‐9% (7,004)            ‐6% Oct 79,452            76,566            77,544            (1,907)            ‐2% 978                 1% Nov 61,971            59,720            51,672            (10,298)         ‐17% (8,048)            ‐13% Dec 73,842            71,161            65,469            (8,373)            ‐11% (5,691)            ‐8% YTD  Total 1,631,486$  1,572,240$  1,424,932$  (206,554)$   ‐13% (147,308)$  ‐9% Annual Total 1,631,486$  1,572,240$   Recreation Year  to Date through December 2010 vs. 2009 Month 2010 vs. Budget 2009 2010 2010 Actual Budget Actual $ % $ % Jan 253,147$      261,774$      242,658$      (10,489)$   ‐4% (19,116)$      ‐7% Feb 243,496         251,795         273,674         30,178      12% 21,880         9% Mar 286,921         296,700         249,758         (37,163)      ‐13% (46,942)         ‐16% Apr 280,094         289,640         348,019         67,925      24% 58,379         20% May 282,056         291,668         269,154         (12,902)      ‐5% (22,515)         ‐8% Jun 270,778         280,006         275,850         5,072         2% (4,156)            ‐1% Jul 263,897         272,891         263,285         (612)            0% (9,606)            ‐4% Aug 258,386         267,191         248,584         (9,801)         ‐4% (18,607)         ‐7% Sep 265,902         274,964         238,713         (27,189)      ‐10% (36,251)         ‐13% Oct 266,313         275,389         241,403         (24,910)      ‐9% (33,986)         ‐12% Nov 281,154         290,736         255,986         (25,168)      ‐9% (34,750)         ‐12% Dec 273,599         282,923         283,824         10,225      4% 901                 0% YTD  Total 3,225,745$  3,335,677$  3,190,908$  (34,836)$   ‐1% (144,769)$   ‐4% Annual Total 3,225,745$  3,335,677$   2010 vs. 2009 2010 vs. Budget Month Interfund Services Year  to Date through December 2009 2010 2010 Actual Budget Actual $ % $ % Jan 280,849$      260,504$      239,080$      (41,769)$      ‐15% (21,424)$      ‐8% Feb 285,126         273,615         228,332         (56,794)         ‐20% (45,283)         ‐17% Mar 370,244         346,368         279,311         (90,933)         ‐25% (67,057)         ‐19% Apr 331,546         308,110         294,612         (36,934)         ‐11% (13,498)         ‐4% May 310,888         288,772         276,543         (34,345)         ‐11% (12,229)         ‐4% Jun 330,829         308,278         373,623         42,794         13% 65,345         21% Jul 321,486         320,479         256,225         (65,261)         ‐20% (64,254)         ‐20% Aug 256,668         236,769         319,267         62,598         24% 82,497         35% Sep 269,199         248,930         231,632         (37,567)         ‐14% (17,298)         ‐7% Oct 318,272         297,259         267,539         (50,734)         ‐16% (29,721)         ‐10% Nov 368,928         345,541         314,160         (54,768)         ‐15% (31,381)         ‐9% Dec 372,972         342,568         352,044         (20,928)         ‐6% 9,476            3% YTD Total 3,817,008$  3,577,193$  3,432,368$  (384,640)$   ‐10% (144,825)$   ‐4% Annual Total 3,817,008$  3,577,193$   2010 vs. Budget2010 vs. 2009 Year to Date through December Fines  and Penalties by Month Month Page 7 of 35 Monthly Financial Report December 2010        with the experience of other jurisdictions.  These factors contributed to the reduction in photo enforcement revenue by  17% in November and 15% in December when compared with the same periods in 2009.    Year to Date through December 2009 2010 2010 Actual Budget Actual $ % $ % Civil Penalties 17,866$         15,300$         16,786$         (1,080)$         ‐6% 1,486$         10% Civil Infraction Penalties 839,050         761,700         862,400         23,351         3% 100,700      13% Civil Parking Infraction Penalties 175,132         150,000         145,747         (29,386)         ‐17% (4,253)            ‐3% Photo Enforcement Program 2,368,131     2,250,000     1,925,159     (442,971)      ‐19% (324,841)      ‐14% Criminal Traffic  Misdemeanor Fines 106,416         85,000            98,390            (8,026)            ‐8% 13,390         16% Criminal Non‐Traffic  Fines 48,348            45,000            39,257            (9,090)            ‐19% (5,743)            ‐13% Criminal Costs 107,782         92,500            112,101         4,319            4% 19,601         21% Seizure  Funds  ‐ Federal/State/Local 99,844            130,693         221,046         121,202      121% 90,353         69% Non‐Court Fines, Forfeitures and Penalties 54,439            47,000            11,481            (42,958)         ‐79% (35,519)         ‐76% YTD  Total 3,817,008$  3,577,193$  3,432,368$  (384,640)$   ‐10% (144,825)$  ‐4% Annual Total 3,817,008$  3,577,193$   Fines  and Penalties by Type Revenue 2010 vs. Budget2010 vs. 2009       Included in the Fines and Penalties revenue budget  is $2.3 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), we are also dedicating 2  FTEs in the Court Division to process the increased  caseload and 1.1 FTEs in the Police Department for  support services.  These staff’s 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 83% of the total revenue in  this category.  The year‐to‐date total  miscellaneous is $1.3 million.  Compared  to the projected year‐to‐date budget, the  revenues are under by $155k or 11%.   Compared to last year, the revenues are  under by $260k or 17%.    2009 2010 2010 Actual Budget Actual $ % $ % Jan 143,245$      130,551$      170,998$      27,753$      19% 40,447$      31% Feb 192,680         187,473         86,124            (106,555)     ‐55% (101,348)      ‐54% Mar 59,923            65,771            115,122         55,199         92% 49,350         75% Apr 100,349         95,947            99,376            (974)                ‐1% 3,429            4% May 156,161         140,248         101,909         (54,252)        ‐35% (38,339)         ‐27% Jun 100,207         98,723            148,339         48,132         48% 49,616         50% Jul 219,671         204,637         158,134         (61,537)        ‐28% (46,504)         ‐23% Aug 80,681            81,890            93,081            12,399         15% 11,191         14% Sep 131,358         116,801         110,810         (20,548)        ‐16% (5,992)            ‐5% Oct 76,125            74,192            73,018            (3,107)           ‐4% (1,174)            ‐2% Nov 73,002            69,602            56,175            (16,827)        ‐23% (13,427)         ‐19% Dec 196,289         159,220         56,503            (139,787)     ‐71% (102,717)      ‐65% YTD  Total 1,529,692$  1,425,055$  1,269,588$  (260,104)$ ‐17% (155,467)$   ‐11% Annual Total 1,529,692$  1,425,055$   Year to Date through December Month 2010 vs. Budget2010 vs. 2009 Miscellaneous Revenues by Month Favorable Budget Actual Budget Actual (Unfavorable) 1 Jan 173,461$      187,281$      70,097$        71,970$      115,311$         Feb 166,708         135,565         69,919           72,434         63,131               Mar 245,529         172,250         69,697           71,970         100,280            Apr 209,106         162,520         70,260           50,102         112,418            May 192,106         156,204         70,181           67,891         88,313               Jun 223,152         217,862         69,786           67,880         149,982            Jul 143,538         146,429         69,991           68,261         78,167               Aug 143,576         128,118         69,525           53,540         74,577               Sep 149,862         92,140            69,700           67,555         24,585               Oct 188,205         160,378         69,347           67,454         92,923               Nov 240,433         211,295         70,269           67,892         143,402            Dec 174,325         155,120         73,194           68,260         86,860               YTD  Total 2,250,000$  1,925,159$  841,964$     795,209$   1,129,950$    Annual Total 2,250,000$  841,964$      1Actuals  of Revenues  and Expenses Revenues Expenses Photo Enforcement Program Year  to Date through December Month Page 8 of 35 Monthly Financial Report December 2010        2009 2010 2010 Actual Budget Actual $ % $ % Interests  and Other Earnings 535,314$      434,300$      327,558$      (207,756)$   ‐39% (106,742)$   ‐25% Rents, Leases, and Concessions 677,960         720,780         727,338         49,378         7% 6,558            1% Contributions/Donations  from  Private Sources 150,406         158,975         133,756         (16,650)         ‐11% (25,219)         ‐16% Other 166,012         111,000         80,936            (85,075)         ‐51% (30,064)         ‐27% YTD  Total 1,529,692$  1,425,055$  1,269,588$  (260,104)$   ‐17% (155,467)$   ‐11% Annual Total 1,529,692$  1,425,055$   2010 vs. Budget Miscellaneous Revenues by Type Year to Date through December Revenue 2010 vs. 2009       EXPENSES  Overall the City has expended 96% of its budgeted general governmental expenditures at the end of December.  This is $4.6  million or 4.3% below year‐to‐date budgeted expenditures.  While some of these savings would be realized at the end of  the year, others are due to the timing of the payments.  Below are the explanations for some of the large variances on the  expenditures.    The Finance Department is over budget by $50k.  This is due to the $347k in banking service fees that was paid in  December.  The 2010 adjusted budget for banking fees is $220k.  The department had a couple of temporary vacancies in  2010 which also helped the year‐to‐day status.  These positions are now filled and since the banking service fees are higher  than we have budgeted for, we did not have savings in Finance at the end of the year.    The Hearing Examiner is under budget by $26k or 13% due to expending less in contracted professional services.    The City Clerk division is under budget by $142k due to lower than anticipated elections, voter registration, and various  professional services costs.  The City is expecting a total of $127k in election costs, which will be $87k under the projected  amount of $214k.    Community Services is under budget in total by $1.2 million due to expending less in temporary/intermittent/seasonal help  (for Parks, Recreation, and Museum) and supplies.       Page 9 of 35 Monthly Financial Report December 2010        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  $62.3 million, of this amount; $1.875  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 the State’s Investment Pool  (44%).  The rest is spread out between  various certificate of deposits (total of  53%) and the interfund loan (3%).        State  Investment Pool   $27,363,345.79  44% Golf Course   $1,875,000.00  3%First Savings Bank  Northwest  $4,657,695.94  8% Columbia Bank   $4,000,000.00  6% Fortune Bank (CDARS)   $3,248,000.00  5% Sterling Bank   $5,000,000.00  8%Umpqua Bank   $10,140,000.00  16% Commencement Bank  (CDARS)  $6,060,949.69  10% Distribution by Institution (Percent of Portfolio)    Allowed per  policy Average  interest rate Current Portfolio  Distribution Current  Principal  Balance Cash US Bank N/A 0.50%N/A 10,748,272.57$         Golf Interfund Investment N/A 2.25%3.01% 1,875,000.00$           US Treasury Securities none 100% N/A 0.00%‐$                          Local Government Investment Pool State Investment Pool 75% 0.26%43.89% 27,363,345.79$         US Federal Agency Securities * 0.00%‐$                           Certificate of Deposit First Savings Bank Northwest 0.92%7.47%4,657,695.94$          Columbia Bank 0.95%6.42%4,000,000.00$          Fortune  Bank (CDARS)0.90%5.21%3,248,000.00$          Sterling Bank 0.70%8.02%5,000,000.00$          Umpqua Bank 0.88%16.26% 10,140,000.00$        Commencement Bank (CDARS)1.13%9.72%6,060,949.69$          Commercial Paper ‐$                           none 5%N/A 100.00% 62,344,991.42$          Institution TOTAL INVESTMENTS 20% Page 10 of 35 Monthly Financial Report December 2010        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 Bond/Rate  Stabilization  Funds REVENUES: Licenses  and permits ‐                  ‐             ‐                   ‐               48,432         37,200       ‐               Grants 135,469          ‐             144                  2,699           ‐               566,584     ‐               Charges  for services 55,021            1,737,520  14,917,646      10,530,996  17,146,200  4,926,015  ‐               Interdepartmental  services ‐                 ‐             1,969               232,702       154,570       511,190     ‐               Fines  and penalties 8,838              ‐             ‐                   ‐               ‐               ‐             ‐               Rents, leases, and misc fees 1,898,941       360,850     72,000             102,672       ‐               ‐             ‐               Interest and other misc 14,152            1,890,415  115,207           458,495       1,052,425    278,522     168              TOTAL REVENUES 2,112,421       3,988,785  15,106,966      11,327,564  18,401,627  6,319,511  168              EXPENSES: Utility billing ‐                 ‐             139,207           116,347       105,039       163,206     ‐               Utility systems ‐                 ‐             14,060,766      2,568,570    2,287,445    2,079,356  ‐               Utility maintenance ‐                 ‐             271,240           4,439,844    12,315,509  1,666,395  ‐               Transportation 1,092,216       ‐             ‐                   ‐               ‐               ‐             ‐               Golf ‐                 1,673,976  ‐                   ‐               ‐               ‐             ‐               TOTAL EXPENSES 1,092,216       1,673,976  14,471,213      7,124,761    14,707,993  3,908,957  ‐               AMOUNT AVAILABLE FOR DEBT SERVICE 1,020,205       2,314,809  635,753           4,202,803    3,693,634    2,410,554  168              DEBT SERVICE: Principal 88,579            2,223,135  ‐                   1,601,425    983,476       274,390     ‐               Interest and other debt service costs 16,625            114,454     ‐                   723,234       535,602       438,638     ‐               TOTAL DEBT SERVICE 105,204          2,337,589  ‐                   2,324,659    1,519,078    713,028     ‐               CAPITAL PROJECTS 602,736          174,416     ‐                   2,275,498    3,596,862    1,695,730  ‐               TRANSFERS IN/(OUT)‐                 ‐             ‐                   ‐               ‐               (710,774)    ‐               CHANGE IN FUND BALANCE 312,265          (197,196)    635,753           (397,354)      (1,422,306)   (708,978)    168              BEGINNING FUND BALANCE, January 1, 2010 1,049,083       1,085,801  326,034           7,157,108    2,775,538    3,982,842  15,605         ENDING FUND BALANCE, December 31, 2010 1,361,348       888,605     961,787           6,759,754    1,353,232    3,273,864  15,773           Page 11 of 35 Monthly Financial Report December 2010        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 ‐            3,991           ‐             ‐                      ‐              ‐               ‐             Grants ‐            986             ‐             ‐                      ‐              ‐               ‐             Charges  for services Equipment rental  m&o 2,147,415  1,962,511   ‐             ‐                      ‐              ‐               ‐             Telecommunications ‐            285,825      ‐             ‐                      ‐              ‐               ‐             Print and mail ‐            107,384      ‐             337,518               ‐              ‐               ‐             Communications ‐            ‐              ‐             540,151               ‐              ‐               ‐             Facilities ‐            ‐              4,176,217   ‐                      ‐              ‐               ‐             Data  cards  and ce ll  phones ‐            112,478       ‐             ‐                      ‐              ‐               ‐             IT service contracts ‐            250,822      ‐             ‐                      ‐              ‐               ‐             Interest and other misc 60,470       19,647        2,404          955                      71,189         63,871         33,854        Internal service fund misc: Vehicle/equipment capital  recovery 1,440,790  996,800      ‐             ‐                      ‐              ‐               ‐             Insurance premiums ‐            ‐              ‐             ‐                      2,208,928    ‐               ‐             Worker's  compensation  / unemployment ‐            ‐              ‐             ‐                      1,385,370    ‐               ‐             Benefit premiums ‐            ‐              ‐             ‐                      ‐              10,381,087  1,468,120   Other misc 1,605         77               10,995        ‐                      3,611           481,344       ‐             Capital  contributions 122,713     ‐              ‐             ‐                      ‐              ‐               ‐             Disposal  of capital  assets ‐            ‐              ‐             ‐                      ‐              ‐               ‐             Insurance recoveries ‐            ‐              ‐             ‐                      163,155       106,185       32,458        TOTAL REVENUES 3,772,993  3,740,521   4,189,616   878,624               3,832,253    11,032,487  1,534,432   EXPENSES: Communications 495,101                Equipment rental 2,253,760   Facilities 4,134,022    Healthcare 9,623,044     Information technology 2,938,492    Print and mail 395,717                Retiree healthcare 983,868      Risk management Risk management 1,475,317     Unemployment 368,927        Worker's  compensation 1,337,495     TOTAL EXPENSES 2,253,760  2,938,492   4,134,022   890,818               3,181,739    9,623,044    983,868      AMOUNT AVAILABLE FOR CAPITAL 1,519,233  802,029      55,595        (12,194)               650,514       1,409,443    550,564      CAPITAL  PROJECTS 826,329     500,794      55,713        29,408                 ‐              ‐               ‐             TRANSFERS IN 6,805         ‐              149,990      ‐                      ‐              ‐               ‐             TRANSFERS (OUT)‐            ‐              ‐             ‐                      ‐              ‐               ‐             CHANGE IN FUND BALANCE 699,709     301,235      149,872      (41,602)               650,514       1,409,443    550,564      BEGINNING FUND BALANCE, January 1, 2010 4,593,399  1,647,931   91,175        111,818               6,039,509    4,792,452    2,820,473   ENDING FUND BALANCE, December 31, 2010 5,293,108  1,949,166   241,047      70,216                 6,690,023    6,201,895    3,371,037      Page 12 of 35 Monthly Financial Report December 2010        FUND BALANCE  Page 14 shows the ending fund balance as of December 2010.  The City’s fund balance is a combination of current  deficit/surplus of funds which have accrued from unexpended operating budgets and 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 $11.4 million reported in combined general governmental fund balance of the current  year’s operating budget, which is approximately 11% of budgeted operating expenditures.  This is an decrease of $548k  from the beginning balance of January 1, 2010.  December’s ending fund balance is over the anticipated General  Governmental Fund Balance of $9.4 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 first half of 2010 property taxes in April and May.  We  expect the fund balance to decrease but be in line with the projected fund balance after May and continue to decrease until  we receive the second half of 2010 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 35 Monthly Financial Report December 2010        City  of Renton All Funds ‐ Revenue, Expenditures and Fund  Balances Cash  Basis through December 31, 2010 Funds Balance  01/01/2010 Budgeted  Revenue Revenue  12/31/10 Total Funds  Available Budgeted  Expenditure Expenditure  12/31/10 Ending Balance GENERAL GOVERNMENT FUNDS:11,955,285       105,962,064   103,367,919   115,323,204       108,533,391       103,916,085       11,407,119       000 General 8,535,013         74,778,832     72,216,336     80,751,349         74,699,369         71,274,201         9,477,148         001 Community Services 958,009            9,574,999       9,371,443       10,329,452         10,507,624         9,697,651           631,801            003 Street 1,391,648         7,456,240       7,352,851       8,744,499           8,549,762           8,628,201           116,298            004 Community Dev Block Grant (6,528)               555,311          433,441          426,913              555,310              482,144              (55,231)             005 Museum 64,705              192,621          193,215          257,920              194,120              191,090              66,830              006 Library 706,011            1,888,252       1,631,028       2,337,039           2,607,263           2,289,692           47,347              009 Farmers  Market 60,571              44,280            49,527            110,098              34,311                28,468                81,630              010 Fire Memorial 936                   ‐                     315                 1,251                  ‐                          ‐                          1,251                011 Fire Health & Wellness 4,303                25,000            23,823            28,126                25,000                4,054                  24,072              031 Pa rk  Memorial 175,066             ‐                     1,884              176,950               ‐                           ‐                          176,950            201 Ltd  GO Bonds  Gen Govt Debt 1,448                2,033,177       2,296,567       2,298,015           1,984,625           1,985,077           312,938            215 Gen Govt Misc Debt Service 64,103              9,413,352       9,797,489       9,861,592           9,376,007           9,335,507           526,085            SPECIAL REVENUE FUNDS: 102 Arterial  Street 200,686            620,000          591,034          791,720              620,000              620,000              171,720            108 Leased  City Properties 837,613            1,669,586       1,379,109       2,216,722           1,654,561           1,457,128           759,594            110 Hotel Motel 247,828            245,000          258,774          506,602              310,000              293,652              212,950            118 Reserve for Paths  & Trails 3,264                ‐                     35                   3,299                  ‐                          ‐                          3,299                125 1% For Art 143,796            35,000            14,777            158,573              50,000                21,743                136,830            127 Cable  Communication 89,391              85,000            132,014          221,405              85,674                50,047                171,358            135 Springbrook Wetlands Bank 459,528            ‐                     200,996          660,524              ‐                          ‐                          660,524            DEBT SERVICE FUNDS: 219 1989 Unlimited GO Bonds 79,340              ‐                     ‐                     79,340                79,340                79,340                ‐                        CAPITAL PROJECT FUNDS (CIP): 303 Community Dev Mitigation 1,066,593         60,000            277,284          1,343,877           ‐                          ‐                          1,343,877         304 Fire Mitigation 2,363,522         100,000          85,951            2,449,473           560,000              519,996              1,929,477         305 Transportation Mitigation 2,167,133         200,000          92,821            2,259,954           1,810,000           1,140,000           1,119,954         316 Municipal Facilities  CIP 6,933,186         1,363,553       983,950          7,917,136           7,711,771           2,157,839           5,759,297         317 Transportation CIP 2,892,341         31,412,816     11,117,417     14,009,758         33,183,734         10,201,678         3,808,080         318 So Lake  WA Infrastructure  Proj 114,039            ‐                     954                 114,993              114,000              56,471                58,522              326 Housing Opportunity 201,653            ‐                     2,134              203,787              200,000              40,000                163,787            ENTERPRISE FUNDS: 402 Airport 415,929            1,917,163       1,971,323       2,387,252           1,001,800           1,092,216           1,295,036         403 Solid Waste Utility 326,034            15,136,538     15,106,966     15,433,000         15,146,668         14,471,212         961,788            404 Golf Course 798,278            4,358,545       3,986,685       4,784,963           4,441,837           4,154,039           630,924            422 Airport Capital 633,154            1,578,000       141,099          774,253              1,936,689           707,940              66,313              424 Golf Course  Capital 287,523            150,000          102,099          389,622              302,499              131,942              257,680            INTERNAL SERVICE FUNDS: 501 Equipment Repair/Replacement 4,593,399         3,638,741       3,779,797       8,373,196           3,421,547           3,080,089           5,293,107         502 Insurance 6,039,509         3,287,584       3,832,253       9,871,762           4,170,106           3,181,738           6,690,024         503 Information Services 1,647,931         4,194,774       3,740,520       5,388,451           4,841,706           3,439,286           1,949,165         504 Facilities 91,175              4,705,475       4,339,606       4,430,781           4,326,200           4,189,735           241,046            505 Communications 111,818            1,049,671       878,623          990,441              922,560              920,227              70,214              512 Insurance, Healthcare 4,792,452         12,358,471     11,032,486     15,824,938         12,462,810         9,623,044           6,201,894         522 Insurance, Leoff1 Retirees HC 2,820,473         2,235,684       1,534,432       4,354,905           2,248,907           983,868              3,371,037         FIDUCIARY FUNDS: 611 Firemen's  Pension 4,332,817         300,000          318,731          4,651,548           550,475              365,300              4,286,248         Funds Balance  01/01/2010 Budgeted  Revenue Revenue  12/31/10 Total Funds  Available Budgeted  Expenditure Expenditure  12/31/10 Ending Balance ENTERPRISE FUNDS: COMBINED  UTILITIES 13,931,093       45,436,664     40,973,278     54,904,371         51,710,408         43,501,749         11,402,622       405 Water Utility 4,294,833         11,370,066     11,110,782     15,405,615         11,712,205         10,710,499         4,695,116         406 Waste  Water Utility 1,887,815         6,065,737       5,728,893       7,616,708           6,837,864           6,935,092           681,616            407 Surface Water Utility 2,448,845         6,039,696       5,574,227       8,023,072           6,894,964           6,560,946           1,462,126         416 King  County Metro 46,504              11,211,935     11,657,539     11,704,043         11,211,935         11,032,427         671,616            425 Water Utility Construction 2,862,275         3,460,000       1,461,782       4,324,057           5,510,000           2,259,419           2,064,638         426 Waste  Water Construction 841,219            3,153,781       2,755,643       3,596,862           3,995,000           3,596,862            ‐                        427 Surface  Water Construction 1,533,997         4,135,449       2,684,244       4,218,241           5,548,440           2,406,504           1,811,737         461 Waterworks  Bond Reserve ‐                        ‐                     ‐                     ‐                          ‐                          ‐                          ‐                        471 Waterworks  Rate  Stabilization 15,605              ‐                     168                 15,773                ‐                          ‐                          15,773              481 Future W/S Bond Proceeds ‐                        ‐                     ‐                     ‐                          ‐                          ‐                          ‐                        Note:  Waterworks  Utility Funds are managed as a  system and are designated by the  dotted  lines.  Page 14 of 35 City of Renton General Government Financial Position 2010 Budget Year General Government Summary  Revenues Expenditures  $ Difference over (under)  w/beginning  balance  11,955,285             January 4,881,556              7,161,528              (2,279,972)             9,675,313               February 10,472,029            15,011,456            (4,539,427)             7,415,858               March 15,590,071            22,695,538            (7,105,467)             4,849,818               April 27,747,760            29,817,438            (2,069,678)             9,885,607               May 48,191,829            43,949,015            4,242,814              16,198,099             June 55,079,253            52,299,100            2,780,152              14,735,437             July 60,897,449            60,400,225            497,224                  12,452,509             August 66,585,570            68,336,283            (1,750,713)             10,204,572             September 71,408,888            76,025,654            (4,616,767)             7,338,518               October 83,848,462            83,169,404            679,058                  12,634,343             November 98,046,101            90,731,559            7,314,542              19,269,827             December 103,367,918          103,916,084          (548,166)                11,407,119             1,500,000  2,500,000  3,500,000  4,500,000  5,500,000  6,500,000  7,500,000  70,000,000  80,000,000  90,000,000  100,000,000  110,000,000  DifferenceRev/Exp Revenues Expenditures Difference (7,500,000) (6,500,000) (5,500,000) (4,500,000) (3,500,000) (2,500,000) (1,500,000) (500,000) 500,000  1,500,000  2,500,000  3,500,000  4,500,000  5,500,000  6,500,000  7,500,000  ‐ 10,000,000  20,000,000  30,000,000  40,000,000  50,000,000  60,000,000  70,000,000  80,000,000  90,000,000  100,000,000  110,000,000  Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec DifferenceRev/Exp Revenues Expenditures Difference Page 15 of 35 City of Renton Monthly Revenue Analysis ‐ 2010 Budget Year General  Government Budget YTD Actual Annual %  over (under) Jan 4,904,518        4,881,556         ‐0.47% Feb 11,023,931      10,472,029       ‐5.01% Mar 16,613,687      15,590,071       ‐6.16% Apr 29,709,391      27,747,760       ‐6.60% May 48,827,216      48,191,829       ‐1.30% Jun 56,155,226      55,079,253       ‐1.92% Jul 61,648,344      60,897,449       ‐1.22% Aug 67,574,640      66,585,570       ‐1.46% Sep 72,371,468      71,408,888       ‐1.33% Oct 83,811,547      83,848,462      0.04% Nov 99,147,920      98,046,101       ‐1.11% Dec 105,127,657    103,367,918     ‐1.67% Percent of budget 97.55% Property Tax Budget YTD Actual Annual %  over (under) $‐ $10  $20  $30  $40  $50  $60  $70  $80  $90  $100  $110  Millions Total Revenue General Government Budget Actual Last Year $30  $33  Millions Property Tax Budget Actual py g () Jan 9,635                218,705           2169.90% Feb 320,118           489,513           52.92% Mar 982,841           1,037,146        5.53% Apr 9,231,227        7,697,974        ‐16.61% May 16,097,311      16,434,665      2.10% Jun 16,213,191      16,549,647      2.08% Jul 16,320,354      16,637,599      1.94% Aug 16,388,472      16,786,759      2.43% Sep 16,644,516      17,278,401      3.81% Oct 22,547,053      24,338,474      7.95% Nov 31,012,799      31,626,558      1.98% Dec 31,364,643      31,497,128      0.42% Percent of budget 100.42% $‐ $10  $20  $30  $40  $50  $60  $70  $80  $90  $100  $110  Millions Total Revenue General Government Budget Actual Last Year $‐ $3  $6  $9  $12  $15  $18  $21  $24  $27  $30  $33  Millions Property Tax Budget Actual Last Year Page 16 of 35 City of Renton Monthly Revenue Analysis ‐ 2010 Budget Year Sales Tax Budget YTD Actual Annual %  over (under) Jan 1,688,260        1,442,659         ‐14.55% Feb 3,848,016        3,376,692         ‐12.25% Mar 5,540,865        4,818,562         ‐13.04% Apr 7,161,203        6,445,782         ‐9.99% May 8,888,836        8,120,233         ‐8.65% Jun 10,537,549      9,663,981         ‐8.29% Jul 12,138,293      11,131,292       ‐8.30% Aug 13,935,185      12,776,450       ‐8.32% Sep 15,628,456      14,350,473       ‐8.18% Oct 17,436,835      15,969,376       ‐8.42% Nov 18,929,142      17,656,063       ‐6.73% Dec 20,857,000      19,223,880       ‐7.83% Percent of budget 92.17% Note:  Includes Funds 108, 318, 501, and 503.  Excludes CJ Sales Tax and Natural Gas Use Tax. Utility Tax Budget YTD Actual Annual %  over (under) $‐ $3  $6  $9  $12  $15  $18  $21  Millions Sales Tax Budget Actual Last Year $14 $16  Millions Utility Tax Budget Actual y g () Jan 1,379,262        1,282,930        ‐6.98% Feb 2,829,096        2,637,863        ‐6.76% Mar 4,050,000        3,933,596        ‐2.87% Apr 5,225,375        5,193,705        ‐0.61% May 6,516,282        6,425,405        ‐1.39% Jun 7,560,617        7,590,593        0.40% Jul 8,546,617        8,731,006        2.16% Aug 9,718,578        9,862,699        1.48% Sep 10,760,779      10,944,931      1.71% Oct 11,813,935      12,083,388      2.28% Nov 12,878,332      13,195,997      2.47% Dec 14,228,000      14,508,363      1.97% Percent of budget 101.97% Note:  Includes Natural Gas Use Tax. $‐ $3  $6  $9  $12  $15  $18  $21  Millions Sales Tax Budget Actual Last Year $0  $2  $4  $6  $8  $10  $12  $14  $16  Millions Utility Tax Budget Actual Last Year Page 17 of 35 City of Renton Monthly Revenue Analysis ‐ 2010 Budget Year Licenses/ Permits Budget YTD Actual Annual %  over (under) Jan 220,191           394,387           79.11% Feb 415,373           496,041           19.42% Mar 640,289           633,007            ‐1.14% Apr 866,016           867,134           0.13% May 1,046,903        1,014,467         ‐3.10% Jun 1,224,807        1,185,796         ‐3.19% Jul 1,451,179        1,444,809         ‐0.44% Aug 1,631,518        1,620,621         ‐0.67% Sep 1,759,093        1,761,961        0.16% Oct 2,024,220        1,975,179         ‐2.42% Nov 2,153,967        2,117,026         ‐1.72% Dec 2,386,376        2,248,445         ‐5.78% Percent of budget 94.22% Note:  Includes Fund 318. Intergovt'l Budget YTD Actual Annual %  over (under) $11 $12  Millions Intergovernmental Budget Al $‐ $0.30  $0.60  $0.90  $1.20  $1.50  $1.80  $2.10  $2.40  Millions Licenses & Permits Budget Actual Last Year g g () Jan 371,847           371,847           0.00% Feb 1,023,691        1,023,691        0.00% Mar 1,536,757        1,536,757        0.00% Apr 2,128,407        2,128,407        0.00% May 2,963,839        2,963,839        0.00% Jun 5,426,368        5,426,368        0.00% Jul 5,897,632        5,897,632        0.00% Aug 6,543,985        6,543,985        0.00% Sep 7,081,151        7,081,151        0.00% Oct 7,809,560        7,809,560        0.00% Nov 10,733,543      10,733,543      0.00% Dec 11,300,032      11,300,032      0.00% Percent of budget 93.11% Note:  Includes CJ Sales Tax. $‐ $1  $2  $3  $4  $5  $6  $7  $8  $9  $10  $11  $12  Millions Intergovernmental Budget Actual Last Year $‐ $0.30  $0.60  $0.90  $1.20  $1.50  $1.80  $2.10  $2.40  Millions Licenses & Permits Budget Actual Last Year Page 18 of 35 City of Renton Monthly Revenue Analysis ‐ 2010 Budget Year Charges for  Svcs Budget YTD Actual Annual %  over (under) Jan 419,243           445,172           6.18% Feb 848,381           869,415           2.48% Mar 1,387,711        1,336,778         ‐3.67% Apr 1,901,534        1,954,003        2.76% May 2,472,989        2,466,435         ‐0.27% Jun 3,018,488        3,043,138        0.82% Jul 3,868,797        3,828,477         ‐1.04% Aug 4,440,895        4,346,226         ‐2.13% Sep 4,932,422        4,791,514         ‐2.86% Oct 5,419,322        5,288,635         ‐2.41% Nov 5,880,908        5,671,266         ‐3.56% Dec 6,425,185        6,190,173         ‐3.66% Percent of budget 96.34% Fines &  Forfeits Budget YTD Actual Annual %  over (under) $‐ $1  $2  $3  $4  $5  $6  $7  Millions Charges for Services Budget Actual Last Year $4.00  Millions Fines & Forfeits Budget g () Jan 260,504           239,080           ‐8.22% Feb 534,119           467,413           ‐12.49% Mar 880,487           746,724           ‐15.19% Apr 1,188,597        1,041,335        ‐12.39% May 1,477,369        1,317,878        ‐10.80% Jun 1,785,647        1,691,502        ‐5.27% Jul 2,106,126        1,947,727        ‐7.52% Aug 2,342,895        2,267,132        ‐3.23% Sep 2,591,825        2,500,251        ‐3.53% Oct 2,889,084        2,768,039        ‐4.19% Nov 3,234,625        3,082,783        ‐4.69% Dec 3,577,193        3,438,022        ‐3.89% Percent of budget 96.11% $‐ $1  $2  $3  $4  $5  $6  $7  Millions Charges for Services Budget Actual Last Year $‐ $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50  $4.00  Millions Fines & Forfeits Budget Actual Last Year Page 19 of 35 City of Renton Monthly Revenue Analysis ‐ 2010 Budget Year Other Taxes Budget YTD Actual Annual %  over (under) Jan 424,298           315,778            ‐25.58% Feb 887,009           854,174            ‐3.70% Mar 1,210,805        1,175,121         ‐2.95% Apr 1,527,046        1,947,556        27.54% May 2,129,929        2,261,610        6.18% Jun 3,055,413        2,591,928         ‐15.17% Jul 3,781,909        3,784,819        0.08% Aug 4,301,294        4,142,037         ‐3.70% Sep 4,584,474        4,349,606         ‐5.12% Oct 5,408,386        5,191,983         ‐4.00% Nov 5,791,753        5,482,767         ‐5.33% Dec 6,297,095        6,425,210        2.03% Percent of budget 102.03% Misc Budget YTD Actual Annual %  over (under)$1.60  Millions Miscellaneous Budget Al $0  $1  $2  $3  $4  $5  $6  $7  Millions Other Taxes Budget Actual Last Year g () Jan 130,551           170,998           30.98% Feb 318,023           257,122           ‐19.15% Mar 383,795           372,244           ‐3.01% Apr 479,742           471,619           ‐1.69% May 619,990           573,528           ‐7.49% Jun 718,712           721,867           0.44% Jul 923,350           880,001           ‐4.69% Aug 1,005,240        973,082           ‐3.20% Sep 1,122,041        1,083,891        ‐3.40% Oct 1,196,233        1,156,910        ‐3.29% Nov 1,265,835        1,213,085        ‐4.17% Dec 1,425,055        1,269,588        ‐10.91% Percent of budget 89.09% $‐ $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  $1.40  $1.60  Millions Miscellaneous Budget Actual Last Year $0  $1  $2  $3  $4  $5  $6  $7  Millions Other Taxes Budget Actual Last Year Page 20 of 35 City of Renton Monthly Revenue Analysis ‐ 2010 Budget Year Other  Financing Budget YTD Actual Annual %  over (under) Jan 727                    ‐                         0.00% Feb 105                   105                   0.00% Mar 138                   138                   0.00% Apr 245                   245                   0.00% May 6,613,769        6,613,769        0.00% Jun 6,614,434        6,614,434        0.00% Jul 6,614,088        6,614,088        0.00% Aug 7,266,578        7,266,578        0.00% Sep 7,266,711        7,266,711        0.00% Oct 7,266,920        7,266,920        0.00% Nov 7,267,015        7,267,015        0.00% Dec 7,267,078        7,267,078        0.00% Percent of budget 100.02% REET Budget YTD Actual Annual %  over (under) $2.50 Millions Real Estate Excise Tax Budget $‐ $1.00  $2.00  $3.00  $4.00  $5.00  $6.00  $7.00  $8.00  Millions Other Financing Sources Budget Actual Last Year g () Jan 229,560           71,303              ‐68.94% Feb 298,320           178,545           ‐40.15% Mar 480,120           487,709           1.58% Apr 620,064           769,455           24.09% May 925,800           986,269           6.53% Jun 1,135,488        1,178,010        3.74% Jul 1,335,888        1,327,717        ‐0.61% Aug 1,644,120        1,537,086        ‐6.51% Sep 1,850,592        1,660,140        ‐10.29% Oct 2,058,960        1,843,473        ‐10.47% Nov 2,279,304        2,046,564        ‐10.21% Dec 2,400,000        2,464,489        2.69% Percent of budget 102.69% Note:  Combines Funds 201, 215, 316, and 318 $0.00 $0.50 $1.00 $1.50 $2.00 $2.50 Millions Real Estate Excise Tax Budget Actual Last Year $‐ $1.00  $2.00  $3.00  $4.00  $5.00  $6.00  $7.00  $8.00  Millions Other Financing Sources Budget Actual Last Year Page 21 of 35 City of Renton Monthly Expenditure Analysis ‐ 2010 Budget Year General  Government Budget YTD Actual Annual %  over (under) Jan 7,444,646        7,161,528         ‐3.80% Feb 15,781,557      15,011,456       ‐4.88% Mar 23,630,953      22,695,538       ‐3.96% Apr 31,456,953      29,817,438       ‐5.21% May 46,021,417      43,949,015       ‐4.50% Jun 54,471,495      52,299,100       ‐3.99% Jul 63,225,048      60,400,225       ‐4.47% Aug 71,478,838      68,336,283       ‐4.40% Sep 79,504,106      76,025,654       ‐4.38% Oct 87,678,637      83,169,404       ‐5.14% Nov 95,876,184      90,731,559       ‐5.37% Dec 108,175,773    103,916,084     ‐3.94% Percent of budget expended 95.75% Legislative Budget YTD Actual Annual %  over (under) $‐ $10  $20  $30  $40  $50  $60  $70  $80  $90  $100  $110  Millions Total Expenditures General Government Budget Actual Last Year $300,000  Legislative Budget g g () Jan 21,938              21,032              ‐4.13% Feb 44,183              43,671              ‐1.16% Mar 68,592              65,280              ‐4.83% Apr 91,263              87,679              ‐3.93% May 113,769           109,177           ‐4.04% Jun 136,495           131,035           ‐4.00% Jul 158,472           152,284           ‐3.90% Aug 180,456           173,947           ‐3.61% Sep 202,484           195,351           ‐3.52% Oct 224,540           214,315           ‐4.55% Nov 246,799           236,316           ‐4.25% Dec 267,957           259,345           ‐3.21% Percent of budget expended 96.79% $‐ $10  $20  $30  $40  $50  $60  $70  $80  $90  $100  $110  Millions Total Expenditures General Government Budget Actual Last Year $‐ $50,000  $100,000  $150,000  $200,000  $250,000  $300,000  Legislative Budget Actual Last Year Page 22 of 35 City of Renton Monthly Expenditure Analysis ‐ 2010 Budget Year Court Services Budget YTD Actual Annual %  over (under) Jan 155,800           168,470           8.13% Feb 323,990           328,318           1.34% Mar 493,064           499,117           1.23% Apr 669,268           664,092            ‐0.77% May 845,555           822,296            ‐2.75% Jun 1,023,875        990,091            ‐3.30% Jul 1,195,888        1,168,151         ‐2.32% Aug 1,367,160        1,335,996         ‐2.28% Sep 1,537,611        1,510,390         ‐1.77% Oct 1,709,274        1,657,900         ‐3.01% Nov 1,871,978        1,825,471         ‐2.48% Dec 2,054,861        2,007,599         ‐2.30% Percent of budget expended 97.70% Executive Budget YTD Actual Annual %  over (under) $‐ $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 $1.80  Millions Executive Budget g () Jan 105,591           134,784           27.65% Feb 250,653           272,736           8.81% Mar 385,511           407,609           5.73% Apr 521,891           539,712           3.41% May 654,166           672,872           2.86% Jun 785,689           800,153           1.84% Jul 935,460           933,696           ‐0.19% Aug 1,087,274        1,038,272        ‐4.51% Sep 1,225,811        1,198,078        ‐2.26% Oct 1,370,153        1,322,666        ‐3.47% Nov 1,499,437        1,450,539        ‐3.26% Dec 1,635,047        1,578,526        ‐3.46% Percent of budget expended 96.54% $‐ $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  $1.40  $1.60  $1.80  $2.00  $2.20  Millions Court Services Budget Actual Last Year $‐ $0.30  $0.60  $0.90  $1.20  $1.50  $1.80  Millions Executive Budget Actual Last Year Page 23 of 35 City of Renton Monthly Expenditure Analysis ‐ 2010 Budget Year Finance Budget YTD Actual Annual %  over (under) Jan 254,764           145,053            ‐43.06% Feb 426,592           286,770            ‐32.78% Mar 619,310           443,082            ‐28.46% Apr 794,926           591,163            ‐25.63% May 992,753           770,836            ‐22.35% Jun 1,166,399        926,194            ‐20.59% Jul 1,342,556        1,076,383         ‐19.83% Aug 1,525,165        1,240,000         ‐18.70% Sep 1,700,824        1,420,711         ‐16.47% Oct 1,832,622        1,562,272         ‐14.75% Nov 2,006,095        1,712,099         ‐14.66% Dec 2,164,890        2,214,458        2.29% Percent of budget expended 102.29% City Attorney Budget YTD Actual Annual %  over (under) $1.60  $1.80  Millions City Attorney Budget At l $‐ $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  $1.40  $1.60  $1.80  $2.00  $2.20  Millions Finance Budget Actual Last Year y y g () Jan 106,795           127,162           19.07% Feb 246,680           266,526           8.05% Mar 403,070           400,465           ‐0.65% Apr 549,408           532,980           ‐2.99% May 691,207           666,194           ‐3.62% Jun 825,807           799,852           ‐3.14% Jul 1,028,793        929,609           ‐9.64% Aug 1,108,058        1,059,996        ‐4.34% Sep 1,244,944        1,190,659        ‐4.36% Oct 1,384,635        1,306,058        ‐5.67% Nov 1,520,418        1,432,643        ‐5.77% Dec 1,621,295        1,565,597        ‐3.44% Percent of budget expended 96.56% $‐ $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  $1.40  $1.60  $1.80  Millions City Attorney Budget Actual Last Year $‐ $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  $1.40  $1.60  $1.80  $2.00  $2.20  Millions Finance Budget Actual Last Year Page 24 of 35 City of Renton Monthly Expenditure Analysis ‐ 2010 Budget Year Human  Resources Budget YTD Actual Annual %  over (under) Jan 62,931              71,457              13.55% Feb 148,376           141,160            ‐4.86% Mar 230,102           213,772            ‐7.10% Apr 311,875           283,314            ‐9.16% May 394,684           354,450            ‐10.19% Jun 472,922           428,866            ‐9.32% Jul 547,642           505,205            ‐7.75% Aug 620,352           578,948            ‐6.67% Sep 697,386           650,356            ‐6.74% Oct 773,457           710,580            ‐8.13% Nov 845,873           772,857            ‐8.63% Dec 918,169           861,221            ‐6.20% Percent of budget expended 93.80% Public Works Budget YTD Actual Annual %  over (under) $‐ $0.10  $0.20  $0.30  $0.40  $0.50  $0.60  $0.70  $0.80  $0.90  $1.00  Millions Human Resources Budget Actual Last Year $1.00  Millions Public Works Budget g () Jan 40,311              42,532              5.51% Feb 86,173              86,114              ‐0.07% Mar 133,892           129,351           ‐3.39% Apr 179,050           172,378           ‐3.73% May 221,237           215,438           ‐2.62% Jun 264,331           258,597           ‐2.17% Jul 308,727           302,033           ‐2.17% Aug 353,278           346,210           ‐2.00% Sep 394,646           389,451           ‐1.32% Oct 441,919           429,145           ‐2.89% Nov 483,769           471,654           ‐2.50% Dec 518,399           514,858           ‐0.68% Percent of budget expended 99.32% Note:  For comparative purposes history does not include Development Svcs division (now in CED). $‐ $0.10  $0.20  $0.30  $0.40  $0.50  $0.60  $0.70  $0.80  $0.90  $1.00  Millions Human Resources Budget Actual Last Year $‐ $0.20  $0.40  $0.60  $0.80  $1.00  Millions Public Works Budget Actual Last Year Page 25 of 35 City of Renton Monthly Expenditure Analysis ‐ 2010 Budget Year Other City  Services Budget YTD Actual Annual %  over (under) Jan 577,047           348,715            ‐39.57% Feb 1,140,025        701,408            ‐38.47% Mar 1,684,465        1,136,033         ‐32.56% Apr 2,538,234        1,429,727         ‐43.67% May 2,751,276        1,657,444         ‐39.76% Jun 3,288,715        1,849,216         ‐43.77% Jul 3,589,641        2,144,315         ‐40.26% Aug 4,113,144        2,417,038         ‐41.24% Sep 4,635,714        2,583,527         ‐44.27% Oct 5,205,293        2,784,616         ‐46.50% Nov 5,681,253        2,890,028         ‐49.13% Dec 6,667,981        4,834,296         ‐27.50% Percent of budget expended 72.50% Police Budget YTD Actual Annual %  over (under) $‐ $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50  $4.00  $4.50  $5.00  Millions Other City Services Budget Actual Last Year $27  $30  Millions Police Budget Actual g () Jan 2,168,282        2,260,619        4.26% Feb 4,524,598        4,238,853        ‐6.32% Mar 6,800,930        6,677,267        ‐1.82% Apr 8,850,217        8,955,690        1.19% May 11,220,285      11,016,981      ‐1.81% Jun 13,487,075      13,574,734      0.65% Jul 15,978,663      15,859,503      ‐0.75% Aug 18,107,654      18,171,947      0.36% Sep 20,591,384      20,577,677      ‐0.07% Oct 22,796,993      22,423,952      ‐1.64% Nov 25,415,434      24,919,572      ‐1.95% Dec 28,064,746      27,485,421      ‐2.06% Percent of budget expended 97.94% $‐ $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50  $4.00  $4.50  $5.00  Millions Other City Services Budget Actual Last Year $‐ $3  $6  $9  $12  $15  $18  $21  $24  $27  $30  Millions Police Budget Actual Last Year Page 26 of 35 City of Renton Monthly Expenditure Analysis ‐ 2010 Budget Year Fire & Emerg  Svc Budget YTD Actual Annual %  over (under) Jan 1,838,304        1,768,398         ‐3.80% Feb 4,052,252        4,239,777        4.63% Mar 5,756,484        5,943,458        3.25% Apr 7,466,012        7,607,800        1.90% May 9,173,406        9,312,143        1.51% Jun 10,975,448      11,038,448      0.57% Jul 12,792,783      12,790,432       ‐0.02% Aug 14,560,495      14,548,321       ‐0.08% Sep 16,397,404      16,288,868       ‐0.66% Oct 18,085,144      17,883,348       ‐1.12% Nov 19,884,908      19,761,222       ‐0.62% Dec 21,922,009      21,550,738       ‐1.69% Percent of budget expended 98.31% City Clerk Budget YTD Actual Annual %  over (under) $‐ $3  $6  $9  $12  $15  $18  $21  $24  Millions Fire & Emergency Services Budget Actual Last Year $1.00 Millions City Clerk Budget y g () Jan 77,013              48,025              ‐37.64% Feb 148,683           92,936              ‐37.49% Mar 257,863           146,137           ‐43.33% Apr 393,130           229,025           ‐41.74% May 465,321           368,812           ‐20.74% Jun 538,843           414,558           ‐23.07% Jul 603,120           459,511           ‐23.81% Aug 661,523           505,723           ‐23.55% Sep 723,147           553,461           ‐23.46% Oct 781,484           685,906           ‐12.23% Nov 843,676           735,170           ‐12.86% Dec 931,014           789,209           ‐15.23% Percent of budget expended 84.77% $‐ $3  $6  $9  $12  $15  $18  $21  $24  Millions Fire & Emergency Services Budget Actual Last Year $0.00 $0.20 $0.40 $0.60 $0.80 $1.00 Millions City Clerk Budget Actual Last Year Page 27 of 35 City of Renton Monthly Expenditure Analysis ‐ 2010 Budget Year Human  Services Budget YTD Actual Annual %  over (under) Jan 30,710              40,228              30.99% Feb 67,518              72,960              8.06% Mar 95,720              139,024           45.24% Apr 235,849           282,858           19.93% May 293,636           333,690           13.64% Jun 354,524           372,237           5.00% Jul 467,575           475,738           1.75% Aug 519,489           522,266           0.53% Sep 559,646           552,661            ‐1.25% Oct 681,044           640,780            ‐5.91% Nov 735,577           710,301            ‐3.44% Dec 858,787           844,634            ‐1.65% Percent of budget expended 98.35% Note:  General Fund only Hearing  Examiner Budget YTD Actual Annual %  over (under) $0.00 $0.10 $0.20 $0.30 $0.40 $0.50 $0.60 $0.70 $0.80 $0.90 $1.00 Millions Human Svcs (Comm Svcs) Budget Actual Last Year $200,000  $220,000  Hearing Examiner Budget g () Jan 16,707              14,619              ‐12.50% Feb 33,528              29,129              ‐13.12% Mar 50,066              43,412              ‐13.29% Apr 67,019              58,097              ‐13.31% May 83,535              72,376              ‐13.36% Jun 99,983              87,146              ‐12.84% Jul 117,131           101,724           ‐13.15% Aug 133,757           116,431           ‐12.95% Sep 150,300           131,145           ‐12.74% Oct 166,956           144,975           ‐13.17% Nov 183,659           159,823           ‐12.98% Dec 200,440           174,447           ‐12.97% Percent of budget expended 87.03% $0.00 $0.10 $0.20 $0.30 $0.40 $0.50 $0.60 $0.70 $0.80 $0.90 $1.00 Millions Human Svcs (Comm Svcs) Budget Actual Last Year $‐ $20,000  $40,000  $60,000  $80,000  $100,000  $120,000  $140,000  $160,000  $180,000  $200,000  $220,000  Hearing Examiner Budget Actual Last Year Page 28 of 35 City of Renton Monthly Expenditure Analysis ‐ 2010 Budget Year CED Budget YTD Actual Annual %  over (under) Jan 527,975           555,670           5.25% Feb 1,119,188        1,097,029         ‐1.98% Mar 1,696,448        1,602,874         ‐5.52% Apr 2,242,225        2,116,917         ‐5.59% May 2,806,562        2,646,710         ‐5.70% Jun 3,352,752        3,251,020         ‐3.03% Jul 3,953,452        3,772,492         ‐4.58% Aug 4,533,117        4,317,262         ‐4.76% Sep 5,100,960        5,005,024         ‐1.88% Oct 5,681,381        5,510,153         ‐3.01% Nov 6,242,212        5,995,770         ‐3.95% Dec 6,873,775        6,593,852         ‐4.07% Percent of budget expended 95.93% Note:  For comparative purposes history includes Development Svcs division (previously in Public Works). Note:  General Fund only General Fund Budget YTD Actual Annual %  over (under)$75  Millions General Fund Budget $‐ $1.50  $3.00  $4.50  $6.00  $7.50  Millions Community & Economic Development Budget Actual Last Year g () Jan 5,922,166        5,746,764        ‐2.96% Feb 12,515,879      11,897,388      ‐4.94% Mar 18,514,239      17,846,883      ‐3.60% Apr 24,622,406      23,551,432      ‐4.35% May 30,445,222      29,019,419      ‐4.68% Jun 36,465,991      34,922,145      ‐4.23% Jul 42,769,871      40,671,076      ‐4.91% Aug 48,579,241      46,372,357      ‐4.54% Sep 54,818,132      52,247,359      ‐4.69% Oct 60,750,756      57,276,666      ‐5.72% Nov 67,146,516      63,073,467      ‐6.07% Dec 74,699,369      71,274,201      ‐4.59% Percent of budget expended 95.41% $‐ $15  $30  $45  $60  $75  Millions General Fund Budget Actual Last Year $‐ $1.50  $3.00  $4.50  $6.00  $7.50  Millions Community & Economic Development Budget Actual Last Year Page 29 of 35 City of Renton Monthly Expenditure Analysis ‐ 2010 Budget Year Community  Svcs Fund Budget YTD Actual Annual %  over (under) Jan 631,193           570,605            ‐9.60% Feb 1,421,576        1,321,394         ‐7.05% Mar 2,188,213        2,026,750         ‐7.38% Apr 2,981,643        2,733,709         ‐8.32% May 3,797,140        3,481,093         ‐8.32% Jun 4,639,851        4,303,348         ‐7.25% Jul 5,787,284        5,324,731         ‐7.99% Aug 6,960,250        6,351,583         ‐8.74% Sep 7,824,082        7,315,110         ‐6.51% Oct 8,670,891        8,057,325         ‐7.08% Nov 9,545,861        8,851,933         ‐7.27% Dec 10,507,624      9,697,651         ‐7.71% Percent of budget expended 92.29% Street Fund Budget YTD Actual Annual %  over (under) $‐ $2  $4  $6  $8  $10  $12  $14  Millions Community Svcs Fund Budget Actual Last Year $8  $9  Millions Street Fund Budget At l g () Jan 601,390           641,040           6.59% Feb 1,277,334        1,365,252        6.88% Mar 1,960,375        2,078,338        6.02% Apr 2,666,243        2,735,391        2.59% May 3,386,048        3,438,717        1.56% Jun 4,067,122        4,197,932        3.22% Jul 4,805,564        4,826,691        0.44% Aug 5,570,084        5,605,675        0.64% Sep 6,295,873        6,313,022        0.27% Oct 7,009,949        7,077,725        0.97% Nov 7,716,929        7,755,682        0.50% Dec 8,549,762        8,628,201        0.92% Percent of budget expended 100.92% $‐ $2  $4  $6  $8  $10  $12  $14  Millions Community Svcs Fund Budget Actual Last Year $‐ $1  $2  $3  $4  $5  $6  $7  $8  $9  Millions Street Fund Budget Actual Last Year Page 30 of 35 City of Renton Monthly Expenditure Analysis ‐ 2010 Budget Year CDBG Budget YTD Actual Annual %  over (under) Jan 36,717              13,958               ‐61.98% Feb 78,632              40,304               ‐48.74% Mar 125,972           68,480               ‐45.64% Apr 175,256           100,216            ‐42.82% May 213,539           122,058            ‐42.84% Jun 251,406           153,564            ‐38.92% Jul 287,412           272,301            ‐5.26% Aug 354,010           303,572            ‐14.25% Sep 386,924           332,974            ‐13.94% Oct 448,047           374,878            ‐16.33% Nov 488,223           413,267            ‐15.35% Dec 555,310           482,144            ‐13.18% Percent of budget expended 86.82% Library Fund Budget YTD Actual Annual %  over (under)$2.50  Millions Library Fund Budget At l $‐ $100,000  $200,000  $300,000  $400,000  $500,000  $600,000  CDBG Budget Actual Last Year y g () Jan 173,794           173,794           0.00% Feb 229,125           229,125           0.00% Mar 500,663           500,663           0.00% Apr 505,911           505,911           0.00% May 1,067,015        1,067,015        0.00% Jun 1,067,015        1,067,015        0.00% Jul 1,628,119        1,628,119        0.00% Aug 1,628,119        1,628,119        0.00% Sep 1,721,320        1,721,320        0.00% Oct 2,280,221        2,280,221        0.00% Nov 2,287,744        2,287,744        0.00% Dec 2,289,692        2,289,692        0.00% Percent of budget expended 87.82% $‐ $0.50  $1.00  $1.50  $2.00  $2.50  Millions Library Fund Budget Actual Last Year $‐ $100,000  $200,000  $300,000  $400,000  $500,000  $600,000  CDBG Budget Actual Last Year Page 31 of 35 City of Renton Monthly Expenditure Analysis ‐ 2010 Budget Year Museum Fund Budget YTD Actual Annual %  over (under) Jan 15,829              15,310               ‐3.28% Feb 32,775              31,141               ‐4.99% Mar 49,002              46,726               ‐4.64% Apr 65,543              62,643               ‐4.42% May 82,433              78,771               ‐4.44% Jun 99,543              94,929               ‐4.63% Jul 115,981           111,161            ‐4.16% Aug 132,242           127,286            ‐3.75% Sep 148,372           143,470            ‐3.30% Oct 164,641           159,284            ‐3.25% Nov 180,555           175,177            ‐2.98% Dec 194,120           191,090            ‐1.56% Percent of budget expended 98.44% Note: Prior to 2009, Museum was part of the Library Fund Farmer's  Market Fund Budget YTD Actual Annual %  over (under) $‐ $20,000  $40,000  $60,000  $80,000  $100,000  $120,000  $140,000  $160,000  $180,000  $200,000  Museum Fund Budget Actual Last Year $30 000 $35,000  Farmer's Market Fund Budget At l g () Jan 682                   56                      ‐91.83% Feb 1,530                462                    ‐69.84% Mar 2,581                1,308                ‐49.32% Apr 3,794                1,665                ‐56.11% May 6,315                2,277                ‐63.95% Jun 11,385              19,122              67.96% Jul 17,724              24,521              38.35% Aug 23,587              28,913              22.58% Sep 25,232              33,200              31.58% Oct 28,890              23,602              ‐18.30% Nov 29,897              29,017              ‐2.95% Dec 34,311              28,468              ‐17.03% Percent of budget expended 82.97% $‐ $20,000  $40,000  $60,000  $80,000  $100,000  $120,000  $140,000  $160,000  $180,000  $200,000  Museum Fund Budget Actual Last Year $‐ $5,000  $10,000  $15,000  $20,000  $25,000  $30,000  $35,000  Farmer's Market Fund Budget Actual Last Year Page 32 of 35 City of Renton Monthly Expenditure Analysis ‐ 2010 Budget Year Health &  Wellness Budget YTD Actual Annual %  over (under) Jan 873                    ‐                         0.00% Feb 1,756                 ‐                         0.00% Mar 2,240                 ‐                         0.00% Apr 21,725               ‐                         0.00% May 21,870               ‐                         0.00% Jun 21,870              600                    ‐97.26% Jul 22,616              1,180                 ‐94.78% Aug 22,616              1,770                 ‐92.17% Sep 23,034              2,191                 ‐90.49% Oct 24,096              2,696                 ‐88.81% Nov 24,669              4,054                 ‐83.57% Dec 25,000              4,054                 ‐83.79% Percent of budget expended 16.21% LTGO Funds Budget YTD Actual Annual %  over (under) $11.00  $12.00  Millions LTGO Funds Budget Actual $‐ $5,000  $10,000  $15,000  $20,000  $25,000  $30,000  $35,000  $40,000  $45,000  Fire Health & Wellness Fund Budget Actual Last Year g () Jan ‐                          ‐                         N/A Feb 126,390           126,390           0.00% Mar 126,390           126,390           0.00% Apr 126,471           126,471           0.00% May 6,739,665        6,739,665        0.00% Jun 7,540,445        7,540,445        0.00% Jul 7,540,445        7,540,445        0.00% Aug 7,917,008        7,917,008        0.00% Sep 7,917,008        7,917,008        0.00% Oct 7,917,008        7,917,008        0.00% Nov 8,141,218        8,141,218        0.00% Dec 11,320,584      11,320,584      0.00% Percent of budget expended 99.65% $‐ $1.00  $2.00  $3.00  $4.00  $5.00  $6.00  $7.00  $8.00  $9.00  $10.00  $11.00  $12.00  Millions LTGO Funds Budget Actual Last Year $‐ $5,000  $10,000  $15,000  $20,000  $25,000  $30,000  $35,000  $40,000  $45,000  Fire Health & Wellness Fund Budget Actual Last Year Page 33 of 35 City of Renton Monthly Enterprise Fund Financial Report ‐ 2010 Budget Year Utilities Budget Revenue Expense Jan 2,820,268        3,901,859      2,612,849       Feb 6,349,763        7,676,067      5,998,348       Mar 9,708,193        11,963,798    8,343,902       Apr 12,129,462      15,716,035    12,647,433     May 16,460,191      19,691,324    15,881,194     Jun 21,599,551      23,695,967    21,496,504     Jul 26,381,060      27,958,146    26,430,562     Aug 30,095,953      31,807,245    29,263,202     Sep 33,537,605      36,506,420    32,642,468     Oct 36,981,567      40,859,646    36,031,261     Nov 40,820,830      45,383,184    39,339,175     Dec 46,233,894      49,178,406    44,785,766     Percent of budget expended 96.87% Note:  Operations only, excludes bond proceeds and transfers to capital. Airport Budget Revenue Expense $0 $5 $10 $15 $20 $25 $30 $35 $40 $45 $50 $55 Millions Utilities Budget Revenue Expense $2.00  $2.20  Millions Airport Budget p g p Jan 66,269              94,268            72,717             Feb 159,667           204,281          156,869           Mar 250,901           310,979          242,660           Apr 329,772           418,081          325,667           May 438,337           517,628          410,185           Jun 517,870           655,253          512,611           Jul 598,355           947,272          604,670           Aug 688,817           1,145,117      692,768           Sep 759,575           1,343,124      790,707           Oct 838,546           1,565,756      869,630           Nov 913,982           1,791,173      959,638           Dec 1,001,800        1,962,485      1,092,216       Percent of budget expended 109.03% Note:  Operations only. $0 $5 $10 $15 $20 $25 $30 $35 $40 $45 $50 $55 Millions Utilities Budget Revenue Expense $‐ $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  $1.40  $1.60  $1.80  $2.00  $2.20  Millions Airport Budget Revenue Expense Page 34 of 35 City of Renton Monthly Enterprise Fund Financial Report ‐ 2010 Budget Year Golf Course Budget Revenue Expense Jan 223,913           68,826            97,947             Feb 447,026           174,258          215,710           Mar 830,224           309,509          434,186           Apr 1,070,083        505,332          578,898           May 1,407,796        717,289          741,203           Jun 1,845,450        1,006,321      958,609           Jul 2,133,503        1,301,264      1,111,362       Aug 2,395,039        1,645,422      1,284,140       Sep 2,681,848        1,845,213      1,432,398       Oct 3,214,158        1,992,703      1,563,528       Nov 3,451,885        2,059,283      1,830,851       Dec 4,441,837        3,986,685      4,154,039       Percent of budget expended 93.52% Note:  Operations only. $‐ $0.30  $0.60  $0.90  $1.20  $1.50  $1.80  $2.10  $2.40  $2.70  $3.00  $3.30  $3.60  $3.90  $4.20  $4.50  $4.80  Millions Golf Course Budget Revenue Expense Page 35 of 35