Loading...
HomeMy WebLinkAbout201704, AprilADMINISTRATIVE SERVICES  DEPARTMENT       M   E   M   O   R   A   N   D   U   M       DATE: June 12, 2017     TO: Armondo Pavone, Council President  Members of the Renton City Council     CC: Denis Law, Mayor  Administrators     FROM: Hai Nguyen, Sr. Finance Analyst     SUBJECT: April 2017 Financial Status Report       At the end of April, general governmental revenues show $6.3M or 19% over budget.  Revenue  source(s) that are higher than expected are: property tax ($1.3M); sales tax (162k); utility taxes  ($567k); franchise fees ($104k); gambling taxes ($192k); business & occupation taxes ($3.9M);  state shared revenues ($108k); public safety ($111k); and seizure funds ($147k, restricted to drug  enforcement and not available for general purposes).  If we remove CIP B&O taxes ($2.5M) and  seizure funds, general governmental revenues are $3.7M or 11.1% over budget.  On the down  side, the revenue source(s) that are underperforming the year to date budget is building permits  & development service fees ($341k below).    General government expenditures showed a favorable variance of $1.3M or 4.6%.  See page 10  of report for further expenditure over‐spent explanations.    The attached report provides more detailed discussion of each revenue source and our updated  projections for the year.  Please do not hesitate to contact me at x6952 should you have any  questions or any suggestions about the report.         This page is intentionally left blank        General Governmental Funds $% Beginning Fund Balance 17,565,282$     17,565,282$  19,962,845$       19,962,845$  26,563,785$    26,563,785$ 26,563,785$    ‐                        0.0% OPERATING REVENUES Property Tax 36,369,429        11,473,575     37,038,480          9,489,780        24,103,395       6,883,291       8,189,058         1,305,767        19.0% Sales Tax 23,439,266        7,443,380        26,353,246          8,042,675        25,700,400       8,221,251       8,383,159         161,908            2.0% Sales Tax ‐ Annexation Credit 2,778,858           881,021            3,114,762             952,359             3,063,280          952,921            992,803             39,881               4.2% Criminal Justice Sales  Tax 2,484,718           785,541            2,701,787             858,485             2,679,898          849,478            889,786             40,307               4.7% Natural Gas  Use  Tax 228,899                100,848            184,638                  94,943                228,000               117,240            78,804                (38,436)              ‐32.8% Admission Tax 309,790                150,261            262,506                  140,840             320,000               162,769            122,095             (40,675)              ‐25.0% Franchise  Fees 1,349,154           668,561            1,406,092             703,549             1,330,000          662,339            765,896             103,558            15.6% Electricity Tax 5,012,962           1,701,060        5,440,139             2,103,221        5,396,019          1,963,817       2,181,459         217,642            11.1% Natural Gas Utility Tax 1,437,552           724,944            1,327,937             706,375             1,350,900          699,178            883,739             184,561            26.4% Garbage/Solid Waste 638,073                183,444            717,148                  215,346             680,000               200,098            189,280             (10,818)              ‐5.4% TV Cable 1,591,866           496,700            1,619,364             507,849             1,645,659          514,801            522,713             7,912                  1.5% Telephone 880,233                322,085            859,868                  299,629             714,875               255,415            330,485             75,070               29.4% Cellular Phone 1,674,355           538,995            1,541,204             532,031             1,521,056          506,627            478,838             (27,789)              ‐5.5% City Utilities 4,183,165           1,311,002        4,206,473             1,306,744        3,941,628          1,229,872       1,388,990         159,118            12.9% Utility Tax Audit 1,962,092            ‐                         111,227                  111,227             ‐                            ‐                         ‐                          ‐                         0.0% Leasehold Excise  Tax 163,314                42,865               173,769                  42,176                179,000               45,159               42,568                (2,592)                 ‐5.7% Gambling Excise  Tax 2,299,156           719,390            2,500,604             790,251             2,000,000          629,048            821,419             192,370            30.6% Real Estate Excise  Tax 4,595,166           1,167,058        6,121,830             1,946,242        4,420,000          1,360,630       2,459,865         1,099,236        80.8% Less: CIP REET (1,401,300)          (291,764)           (2,707,676)            (973,121)           (4,420,000)         (1,360,630)      (2,459,865)       (1,099,236)      80.8% EMS Levy 936,406                ‐                         479,597                  ‐                          ‐                            ‐                         ‐                          ‐                         0.0% B&O Taxes ‐                            ‐                         6,375,322             4,578,349        6,800,000          3,060,000       5,866,521         2,806,521        91.7% Less: CIP B&O Taxes ‐                            ‐                         (2,000,000)            ‐                         (2,473,974)         (1,113,288)      ‐                          1,113,288        ‐100.0% Business  License Fees 3,125,740           1,349,541        1,926,510             1,073,694        1,302,453          621,869            597,889             (23,980)              ‐3.9% Less: CIP Business  License Fees (2,584,164)          (1,116,246)      (1,587,627)            (889,182)           (617,016)             (296,607)          (292,973)            3,634                  ‐1.2% Animal  Licenses and Spec Events  Permits 101,743                37,405               102,905                  34,530                92,575                  34,633               36,772                2,139                  6.2% Building Permits & Development Svc Fees 6,077,055           1,520,269        5,293,563             1,994,550        5,735,368          1,786,635       1,445,882         (340,753)           ‐19.1% Intergovt'l (Grants, State Shared, etc) 4,053,617           1,344,392        3,998,953             1,464,834        4,440,610          1,188,934       1,252,346         63,411               5.3% Fire  District 25 and 40 Contracts 6,369,132           759,816            3,517,779             164,356             341,939               170,969            170,969             ‐                         0.0% Public Safety 649,797                309,932            994,179                  313,301             613,081               232,250            343,235             110,985            47.8% Culture and Recreation 1,587,878           274,651            1,632,903             385,035             1,750,923          358,627            331,028             (27,599)              ‐7.7% Interfund/Interdept‐Services 3,106,430           1,038,018        3,377,663             1,140,882        4,178,976          1,392,992       1,359,997         (32,995)              ‐2.4% Fines  and Penalties 848,052                221,685            901,592                  216,897             824,450               207,606            220,049             12,443               6.0% Photo Enforcement 2,171,184           638,094            1,959,071             651,712             2,044,000          638,305            586,966             (51,339)              ‐8.0% Seizure Funds ‐ Federal/State/Local 21,676                   6,444                  987,293                  661,152             ‐                            ‐                         146,640             146,640            100.0% Interests and Other  Earnings 973,208                218,304            1,058,880             225,043             875,300               190,967            263,157             72,190               37.8% Rents, Leases, and Concessions 762,361                285,609            642,192                  224,439             623,195               226,306            238,174             11,868               5.2% Contributions and Donations 147,292                36,953               96,582                     41,314                115,000               36,907               59,567                22,659               61.4% Other Miscellaneous 941,127                352,276            956,131                  313,271             691,812               234,664            249,003             14,339               6.1% Other  Financing Sources  (Transfer ‐In, etc) 270,224                3,218                  2,129,561             ‐                         171,196               94,231               94,231                ‐                         0.0% Total  Operating Revenues 119,555,505     35,699,323     125,816,444       40,464,776     102,363,998    32,959,305    39,230,543      6,271,238        19.0% OPERATING EXPENDITURES Council 320,877                113,635            358,550                  129,027             368,211               131,509            127,629             3,880                  3.0% Executive 1,691,189           443,641            1,778,206             616,267             1,957,671          678,464            632,403             46,061               6.8% Emergency Management*398,808                133,086            370,832                  116,194             609,249               197,331            171,474             25,856               13.1% City Attorney 1,791,167           599,643            1,983,834             670,522             2,163,329          727,889            694,752             33,137               4.6% Court Services 2,013,364           641,217            2,075,763             678,807             2,220,656          716,857            708,103             8,753                  1.2% Community and Eco  Dvlpmnt Admin 1,183,052           358,681            1,161,330             382,305             1,337,991          422,897            439,814             (16,916)              ‐4.0% Development Services 2,632,264           867,751            2,859,410             892,326             3,418,745          1,095,705       1,024,029         71,676               6.5% Economic Development 658,515                228,439            1,004,411             287,672             1,755,838          544,948            190,278             354,669            65.1% Planning 2,606,551           829,531            2,716,214             846,345             3,207,796          1,009,976       906,510             103,466            10.2% Finance 3,132,812           711,350            3,046,824             858,782             3,362,369          854,316            856,650             (2,334)                 ‐0.3% City Clerk 1,027,084           264,641            914,251                  313,676             1,239,455          369,230            459,577             (90,347)              ‐24.5% Human Resources 1,182,629           366,906            1,193,016             395,008             1,357,317          435,317            395,728             39,589               9.1% Police 28,144,699        9,092,588        28,891,879          9,300,837        31,280,337       10,087,431    9,814,686         272,745            2.7% Jail Services 4,142,266           1,379,437        4,704,978             1,568,043        4,850,000          1,602,049       1,602,049          ‐                         0.0% Fire* 26,138,192        9,117,722        25,349,755          9,459,683         ‐                            ‐                         ‐                          ‐                         0.0% Community Services  Admin 508,766                173,595            585,983                  196,697             505,154               170,865            168,961             1,904                  1.1% Parks 4,411,383           1,289,256        4,445,115             1,301,241        5,179,955          1,515,120       1,374,644         140,476            9.3% Parks Planning & Natural Resources 808,558                208,488            952,980                  211,159             1,181,283          281,414            289,729             (8,314)                 ‐3.0% Recreation 5,088,483           1,422,635        5,096,236             1,463,787        5,707,355          1,617,505       1,523,454         94,050               5.8% Human Services 1,225,835           410,324            1,241,169             395,807             1,419,333          463,788            333,897             129,891            28.0% Neighborhoods, Resources, & Events 958,624                257,014            865,551                  268,788             1,201,992          346,463            266,753             79,710               23.0% Museum 227,094                75,445               229,543                  73,438                236,275               77,036               79,223                (2,188)                 ‐2.8% Public Works Admin 387,493                128,823            398,796                  133,872             406,398               135,775            135,878             (103)                      ‐0.1% Street Maintenance 5,061,723           1,612,472        5,041,509             1,676,774        5,636,437          1,835,020       1,913,150         (78,131)               ‐4.3% Transportation 4,975,059           1,532,946        5,966,281             1,593,069        5,669,897          1,619,928       1,531,026         88,903               5.5% Debt Service 6,371,715           315,231            6,099,166             295,075             6,066,629          293,691            293,691              ‐                         0.0% Non‐Departmental and Other 10,069,740        1,114,142        9,883,923             1,156,445        15,795,551       1,072,621       1,072,621          ‐                         0.0% Total  Operating Expenditures 117,157,942     33,688,640     119,215,504       35,281,644     108,135,225    28,303,146    27,006,711      1,296,435        4.6% Total  Ending Fund Balance 19,962,845$     19,575,965$  26,563,785$       25,145,976$  20,792,558$    31,219,945$ 38,787,617$   7,567,673$     24.2% *Emergency Management  was moved to Executive  due to formation of RRFA Favorable  (Unfavorable) 2015 2016 2017 Variance Annual Actual YTD Actual Annual Budget YTD Budget YTD ActualSummary of Sources and  Uses Annual Actual YTD Actual   Monthly Financial Report April 2017 Page 1 of 37 Monthly Financial Report April 2017      OVERVIEW  This financial overview reflects the City’s overall financial position for the fiscal year through April 30, 2017.  Except as noted,  year‐to‐date budgeted revenues and operating expenditures are generally based on the collection/disbursement patterns for  the same period of the preceding two years.  The table on the previous page summarizes the general governmental fund  revenues and expenditures.    Revenues    Taxes   The combined collection of property, sales/use, utility, gambling, admissions, and real estate excise taxes represents 80% of  all resources supporting general governmental activities.   The following section provides detail information on property,  sales, utility, and other taxes.    Property Tax  April’s collection is $7M, making  the total year‐to‐date collection  $8.2M or 34% of the total  budget.  In comparison to the  previous year, the City collected  $1.3M or 14% less.  Compared to  the budget, the City collected  $1.3M or 19% more.                           Sales Tax  April 2017 sales tax receipts  totaled $1.9M.  Compared with  the same month last year, it is  $18k or 1% less.  Compared to  the projected current month’s  budget, it is $10k or 3% below.    The year‐to‐date collection of  $8.4M is $340k or 4% more than  the prior year and is also $162k or  2% more than budgeted.  Auto  and Retail are the sectors that are  collecting more than anticipated.   2017’s monthly budgets are  generally based on 2011 through  2016 collections.  2016 2017 2017 Actual Budget Actual $ % $ % Jan 44,745$            36,768$            55,429$            10,684$            24% 18,661$            51% Feb 315,119            204,274            195,332            (119,788)            ‐38% (8,942)                  ‐4% Mar 1,273,685        726,604            902,965            (370,721)            ‐29% 176,361            24% Apr 7,856,230        5,915,645        7,035,332        (820,898)            ‐10% 1,119,687        19% May 9,906,533        5,742,951         Jun 137,794            93,616                Jul 57,174               40,245                Aug 240,536            110,113             Sep 558,716            367,830             Oct 6,233,910        4,103,547         Nov 10,268,791     6,647,038         Dec 145,246            114,763             YTD  Total 9,489,780$     6,883,291$     8,189,058$     (1,300,722)$   ‐14% 1,305,767$     19% Annual  Total 37,038,480$  24,103,395$   Property Tax  Revenues Year to Date through April 2017 vs. 2016 2017 vs. Budget Month 2016 2017 2017 Actual Budget Actual $ % $ % Jan 1,978,530$     2,031,194$     2,092,821$     114,291$         6% 61,627$            3% Feb 2,320,497        2,422,103        2,473,715        153,218            7% 51,612               2% Mar 1,854,773        1,886,175        1,945,278        90,505               5% 59,103               3% Apr 1,888,875        1,881,780        1,871,345        (17,530)               ‐1% (10,435)               ‐1% May 2,314,220        2,200,305        ‐                          Jun 2,127,406        1,967,578        ‐                          Jul 2,103,896        2,017,854        ‐                          Aug 2,438,277        2,274,282        ‐                          Sep 2,179,438        2,171,299        ‐                          Oct 2,410,824        2,262,292        ‐                          Nov 2,532,820        2,367,730        ‐                          Dec 2,203,689        2,217,808        ‐                          YTD  Total 8,042,675$     8,221,251$     8,383,159$     340,484$         4% 161,908$         2% Annual  Total 26,353,246$  25,700,400$   2017 vs. Budget2017 vs. 2016 Month Year to Date through April Local Retail  Sales  Tax  Revenues Page 2 of 37 Monthly Financial Report April 2017      The following table breaks out the City’s base sales tax (excluding Criminal Justice and Annexation Credit) by major business  sectors:                          Utility tax   April utility tax revenues are  $1.8M, which is $451k or 34%  higher than the same month last  year and is also higher than the  budget by $508k or 39%.  The  year‐to‐date collection is $6.1M,  which is $177k or 3% higher than  the prior year and is also $567k or  10% higher than the budget.  The  large January variance with the  budget is due to lower 2015  activity for Electricity and the  timing of when 2015  Cell/Garbage taxes were  recorded.  The April variance is  due to collecting higher than  expected Electrical/Natural Gas and a correction to City Utilities.  The monthly budgets are based on 2015/2016 activity.      The table below breaks out Utility Tax by source.          Sales  Tax  by Sector 2016 2017 Bgt YTD Act Change 2017/2016 2017 Act  vs  Bgt New Construction 1,177,224$     1,355,117$     1,346,295$     169,071$       14%$            (8,822)‐1% Auto  Sales 1,567,738        1,461,832        1,548,693        (19,045)            ‐1%              86,861 6% General Retail 2,399,618        2,399,968        2,498,163        98,545             4%              98,195 4% Manufacturing 571,141            543,515            509,261            (61,880)            ‐11%            (34,254)‐6% Wholesale 389,357            419,597            454,437            65,079             17%              34,840 8% Service 1,750,170        1,834,617        1,812,097        61,927             4%            (22,520)‐1% Other 187,428            206,605            214,214            26,785             14%                 7,609 4% YTD  Total 8,042,675$     8,221,251$     8,383,159$     340,484$       4%161,908$        2% Note: Excludes  Annexation Credit and Criminal Justice Sales  Tax  revenue. 2016 2017 2017 Actual Budget Actual $ % $ % Jan 1,509,960$     1,277,138$     1,698,721$     188,761$         13% 421,584$         33% Feb 1,597,348        1,458,074        1,360,589        (236,759)            ‐15% (97,485)               ‐7% Mar 1,423,774        1,462,603        1,197,548        (226,226)            ‐16% (265,055)            ‐18% Apr 1,346,282        1,289,233        1,797,449        451,168            34% 508,217            39% May 1,363,323        1,284,502         Jun 1,125,845        1,177,807         Jul 1,276,335        1,234,377         Aug 1,247,926        1,269,789         Sep 1,277,502        1,227,003         Oct 1,351,888        1,252,150         Nov 1,128,100        1,206,958         Dec 1,359,717        1,338,504         YTD  Total 5,877,363$     5,487,047$     6,054,307$     176,944$         3% 567,260$         10% Annual  Total 16,007,999$  15,478,137$   2017 vs. Budget2017 vs. 2016 Year to Date through April Utility Tax Revenues Month Utility Tax  by Type 2016 2017 Bgt YTD Act Change 2017/2016  2017 Act  vs  Bgt  Electrical 2,103,221$     1,963,817$     2,181,459$     78,238$          4% $        217,642 11% Natural  Gas 801,317            816,417            962,543            161,226          20%            146,125 18% Cell 532,031            506,627            478,838            (53,193)            ‐10%             (27,789)‐5% Phone 299,629            255,415            330,485            30,856             10%               75,070 29% Cable 507,849            514,801            522,713            14,864             3%                  7,912 2% Garbage/Solid Waste 215,346            200,098            189,280            (26,066)            ‐12%             (10,818)‐5% City Utilities 1,306,744        1,229,872        1,388,990        82,246             6%            159,118 13% Utility Tax  Audit 111,227            ‐                              ‐                              (111,227)        0%                              ‐ N/A YTD  Total 5,877,363$     5,487,047$     6,054,307$     176,944$       3%567,260$        10% Annual Total 16,007,999$  15,478,137$   YTD  as % of 37% 35% Page 3 of 37 Monthly Financial Report April 2017      Other Taxes     Real Estate Excise Tax  The City collected $386k in Real  Estate Excise Tax revenues (REET)  for April.  This is $50k or 15%  more than the same month last  year and is also $87k or 29% more  than the current month’s budget.   The year‐to‐date collection is  $2.5M, which is $514k or 26%  more than the prior year and is  also $1.1M or 81% above the  budget.  The higher than  expected variance is due to 13  large transactions in December,  January, February, and March  which accounts for $1.1M of the  total REET collected.      Gambling Tax  April’s Gambling Tax collections  totaled $219k, which is $22k or  11% above the same month last  year and is also above the current  month’s budget by $51k or 30%.   The year‐to‐date total of $821k is  $31k or 4% above the prior year  and is also $192k or 31% above  budget.                      Franchise Fees  Franchise Fees are due quarterly  in January, April, July, and  October.  The year‐to‐date total  of $766k is $62k or 9% higher  than the prior year and is also  $104k or 16% above the  projected year‐to‐date budget.   2016 2017 2017 Actual Budget Actual $ % $ % Jan 1,204,479$     708,703$         1,028,456$     (176,023)$         ‐15% 319,752$         45% Feb 197,327            148,787            337,024            139,698            71% 188,237            127% Mar 208,452            204,512            708,868            500,416            240% 504,357            247% Apr 335,985            298,627            385,517            49,532               15% 86,890               29% May 475,244            361,568             Jun 405,179            346,520             Jul 644,038            497,925             Aug 759,583            484,354             Sep 522,472            401,943             Oct 559,552            434,871             Nov 502,139            266,351             Dec 307,382            265,838             YTD  Total 1,946,242$     1,360,630$     2,459,865$     513,623$         26% 1,099,236$     81% Annual  Total 6,121,830$     4,420,000$      *For 2017, REET is only in CIP Month 2017 vs. Budget2017 vs. 2016 Real Estate Excise  Tax  (REET) Revenues* Year to Date through April 2016 2017 2017 Actual Budget Actual $ % $ % Jan 189,749$         145,025$         220,536$         30,786$            16% 75,511$            52% Feb 207,961            163,404            200,622            (7,339)                  ‐4% 37,218               23% Mar 195,255            151,889            180,839            (14,416)               ‐7% 28,949               19% Apr 197,286            168,730            219,422            22,136               11% 50,692               30% May 198,234            158,893             ‐                          Jun 185,042            149,623             ‐                          Jul 194,317            162,180            ‐                          Aug 322,828            229,017            ‐                          Sep 202,409            159,756            ‐                          Oct 242,254            190,582            ‐                          Nov 183,345            165,084            ‐                          Dec 181,924            155,817            ‐                          YTD  Total 790,251$         629,048$         821,419$         31,168$            4% 192,370$         31% Annual  Total 2,500,604$     2,000,000$      2017 vs. 2016 Gambling Tax  Revenue Month Year to Date through April 2017 vs. Budget 2016 2017 2017 Actual Budget Actual $ % $ % Jan 348,118$         328,952$         380,870$         32,752$            9% 51,918$            16% Feb ‐                         ‐                         6,300                  6,300                  100% 6,300                  100% Mar ‐                         ‐                         9,100                  9,100                  100% 9,100                  100% Apr 355,430            333,387            369,626            14,196               4% 36,240               11% Jul 343,910            330,451             ‐                          Sep 5,000                  2,414                   ‐                          Oct 348,783            332,455             ‐                          Dec 4,850                  2,341                   ‐                          YTD  Total 703,549$         662,339$         765,896$         62,348$            9% 103,558$         16% Annual  Total 1,406,092$     1,330,000$      Franchise Fees  Revenue Ye ar to Date through April Month 2017 vs. 2016 2017 vs. Budget Page 4 of 37 Monthly Financial Report April 2017      Admission Tax   Admission Tax returns are due  quarterly in January, April, July,  and October of each year.  April  2017 collections represent  activities conducted during the  1st quarter of 2017.  The year‐to‐ date collection of $122k is $19k  or 13% less than the prior year  and is also $41k or 25% less than  the budget.            Business & Occupation Tax  Business and Occupation (B&O)  Tax is a new revenue source for  the City in 2016.  It was adopted  by the Council in the 2015/2016  biennial budget.  Businesses with  gross receipts of $1.5M or more  per year, earned within the City  of Renton, will be required to file  and pay B&O tax, in lieu of the  Per Employee Fee, which is  currently reported as Business  License revenue.  Year‐to‐date  receipts totaled $5.9M.              Licenses and Permits    Business Licenses  Business Licenses totaled $158k  for April, which is $49k or 24%  below the same month last year  and is also $27k or 15% below the  current month’s budget.  The  year‐to‐date Business Licenses  revenue of $598k is $476k or 44%  below the prior year and is also  below the budget by $24k or 4%.   The variance with the prior year  is due the City adopting the  Business & Occupation Tax for  2016 (January 2016 represents  2015 4th quarter activity).     2016 2017 2017 Actual Budget Actual $ % $ % Jan 76,393$            89,502$            60,741$            (15,652)$            ‐20% (28,762)$            ‐32% Feb 1,360                  1,527                  2,788                  1,429                  105% 1,261                  83% Mar ‐                        59                          ‐                          Apr 63,088               71,681               58,566               (4,522)                  ‐7% (13,115)               ‐18% May ‐                        852                       ‐                          Jul 60,763               80,276               ‐                          Sep 518                       289                       ‐                          Oct 58,934               74,983               ‐                          Nov 1,452                  831                       ‐                          YTD  Total 140,840$         162,769$         122,095$         (18,745)$            ‐13% (40,615)$            ‐25% Annual  Total 262,506$         320,000$          2017 vs. Budget Admission  Tax  Revenue Year to Date through April Month 2017 vs. 2016 2016 2017 2017 Actual Budget Actual $ % $ % Jan ‐$                           1,360,000$     432,319$         432,319$         100% (927,681)$         ‐68% Feb ‐                        170,000            794,093            794,093            100% 624,093            367% Mar ‐                        170,000            13,228               13,228               100% (156,772)            ‐92% Apr 4,578,349        1,360,000        4,626,880        48,531               1% 3,266,880        240% May 304,032            170,000             ‐                          Jun 30,591               170,000             ‐                          Jul 376,209            1,360,000        ‐                          Aug 334,807            170,000            ‐                          Sep 10,779               170,000            ‐                          Oct 603,622            1,360,000        ‐                          Nov 136,933            170,000            ‐                          Dec ‐                        170,000            ‐                          YTD  Total 4,578,349$     3,060,000$     5,866,521$     1,288,172$     28% 2,806,521$     92% Annual  Total 6,375,322$     6,800,000$      *Total Business & Occupation Taxes (GF & CIP) Business & Occupation Taxes* Year to Date through April Month 2017 vs. 2016 2017 vs. Budget 2016 2017 2017 Actual Budget Actual $ % $ % Jan 559,894$         294,472            229,270$         (330,624)$         ‐59% (65,202)$            ‐22% Feb 275,059            127,682            157,504            (117,555)            ‐43% 29,822               23% Mar 31,642               14,759               53,131               21,490               68% 38,373               260% Apr 207,099            184,956            157,983            (49,116)               ‐24% (26,973)               ‐15% May 111,131            72,269                ‐                          Jun 26,936               13,489                ‐                          Jul 248,769            228,999            ‐                          Aug 121,095            65,678               ‐                          Sep 22,190               13,573               ‐                          Oct 218,271            222,326            ‐                          Nov 91,870               56,325               ‐                          Dec 12,555               7,925                  ‐                          YTD  Total 1,073,694$     621,869$         597,889$         (475,805)$        ‐44% (23,980)$           ‐4% Annual  Total 1,926,510$     1,302,453$      *Total Business License (GF & CIP) Business Licenses* Month 2017 vs. 2016 Year to Date through April 2017 vs. Budget Page 5 of 37 Monthly Financial Report April 2017      Building Permits and  Development Service Fees  Building Permits and  Development Service Fee  revenues totaled $266k in April.   The year‐to‐date revenues of  $1.4M is $549k or 28% less than  the year before and is also $341k  or 19% lower than budget.  The  large variances in  January/February 2016 is due to  large payments for building  permits and plan review  (Southport Developer and Group  Health).          Intergovernmental  These revenue sources  include federal (direct  and indirect) grants,  state grants, state  shared revenues, local  grants, and  entitlements.  State  shared revenues 95% of  the total revenues in  this category.  The year‐ to‐date total  Intergovernmental revenue is $2.3M or 31% of the budget.       State Shared Revenues  State Shared Revenue  collections totaled $2M  since the start of the  year.  Compared to the  prior year, State Shared  Revenues are above by  $20k or 1%.  Compared  to the projected budget,  the City is collecting  $108k or 6% more.  The  higher than expected  collection is due to  collecting more than  anticipated Criminal  Justice’s Sales Tax and  Liquor Excise Tax.       2016 2017 2017 Actual Budget Actual $ % $ % Jan 661,363$         481,500$         399,548$         (261,815)$         ‐40% (81,952)$            ‐17% Feb 413,420            379,615            277,296            (136,124)            ‐33% (102,319)            ‐27% Mar 583,658            440,847            503,290            (80,368)               ‐14% 62,443               14% Apr 336,108            484,673            265,749            (70,360)               ‐21% (218,925)            ‐45% May 376,324            310,348             Jun 437,619            698,400             Jul 462,211            691,725             Aug 397,578            438,730             Sep 380,480            498,572             Oct 479,048            478,350             Nov 297,449            359,940             Dec 468,303            472,668             YTD  Total 1,994,550$     1,786,635$     1,445,882$     (548,667)$        ‐28% (340,753)$        ‐19% Annual  Total 5,293,563$     5,735,368$      Building Permits and Development Service  Fees Year to Date through April 2017 vs. Budget2017 vs. 2016 Month Intergovernmental 2016 2017 Bgt YTD  Act Change 2017/2016  2017 Act  vs  Bgt  Fire  District #25 ‐$                            ‐$                            ‐$                            ‐$                         N/A  $                          ‐ N/A Fire  District #40 164,356            170,969            170,969            6,613                4%‐                            0% State  Shared Revenue 1,994,842        1,907,627        2,015,134        20,292             1% 107,507          6% Federal  Grants 215,567            12,509               12,509               (203,058)         ‐94%‐                            0% State  Grants 25,065               22,246               22,246               (2,819)               ‐11%‐                            0% Other  Grants/Intgovt 87,845               96,030               92,242               4,397                5% (3,788)                ‐4% ARRA Grants ‐                               ‐                               ‐                               ‐                            N/A ‐                            N/A Total  Rev YTD 2,487,675$     2,209,382$     2,313,101$     (174,575)$     ‐7%103,719$        5% Total  Rev Annual 10,698,115$  7,462,447$      YTD  % 23% 30% 31% Note:  Includes CJ  Sales  Tax  and FD25 & FD40  contracts 2016 2017 2017 Actual Budget Actual $ % $ % Crim Just Sales  Tax 858,485$         849,478$         889,786$         31,300$            4% 40,307$            5% Judicial Contribution 12,200                ‐                         ‐                         (12,200)              0%‐                        N/A Crim Just ‐ High Crime 155,458            124,759            135,448            (20,010)               ‐13% 10,688               9% Crim Just ‐ Pop 13,231               11,892               14,011               780                       6% 2,119                  18% Crim Just ‐ Spec Prog 48,378               44,223               50,973               2,595                  5% 6,751                  15% State  DUI 7,700                  9,319                  7,725                  25                          0% (1,594)                  ‐17% Marijuana  Enforcement 2,927                  ‐                         11,885               8,958                  306% 11,885               100% Liquor Profits 212,574            212,784            213,888            1,314                  1% 1,103                  1% Liquor Excise  Tax 234,988            212,072            247,760            12,772               5% 35,687               17% Fuel Tax 448,900            443,099            443,659            (5,241)                  ‐1% 559                       0% YTD  Total 1,994,842$     1,907,627$     2,015,134$     20,292$            1% 107,507$         6% Annual  Total 5,933,890$     5,805,528$      2017 vs. Budget State  Shared Revenues 2017 vs. 2016 Revenue Year to Date through April Page 6 of 37 Monthly Financial Report April 2017      Charges for Services   These revenue sources consist of general government, public safety, plan review and inspection, culture and recreation, and  interfund/interdepartmental sales and services.  Recreation and interfund/interdepartmental sales and services constitute  65% of the total revenue in this category.  The year‐to‐date total charges for services are $2.6M or 30% of the budget.  The  following sections provide detail information for Public Safety, Recreation, and Interfund Services.      Public Safety Services  Public Safety Services totaled  $343k since the start of the year.   These services include private  security, adult probation  services, monitoring of prisoners,  and intergovernmental public  safety services (non‐grants).   Compared to the prior year, the  City is collecting $30k or 10%  more.  Compared to the year‐to‐ date budget, the City is over  budget by $111k or 48%.  The  variance with the prior year is  due to collecting large  payments/reimbursements for  electronic home detention and  School Resource Officer programs.      Recreation  Recreation revenues totaled  $75k for the current month.   Compared to the same month  the prior year, the City collected  $38k or 34% less.  Compared to  the projected monthly budget,  the City collected $36k or 33%  less.  The year‐to‐date collection  of $331k is $54k or 14% lower  than the year before and is also  $28k or 8% lower than the year‐ to‐date budget.           2016 2017 2017 Actual Budget Actual $ % $ % Jan 104,644$         60,800$            64,424$            (40,221)$            ‐38% 3,624$               6% Feb 99,623               52,862               68,705               (30,918)               ‐31% 15,844               30% Mar 58,031               44,909               148,707            90,676               156% 103,798            231% Apr 51,002               73,680               61,399               10,397               20% (12,280)               ‐17% May 48,201               38,573                ‐                          Jun 179,089            79,037                ‐                          Jul 34,906               27,743               ‐                          Aug 44,439               38,564               ‐                          Sep 67,570               33,790               ‐                          Oct 160,438            72,212               ‐                          Nov 67,763               42,537               ‐                          Dec 78,473               48,375               ‐                          YTD  Total 313,301$         232,250$         343,235$         29,934$            10% 110,985$         48% Annual  Total 994,179$         613,081$          Year to Date through April Public Safety Services 2017 vs. 2016 2017 vs. Budget Month 2016 2017 2017 Actual Budget Actual $ % $ % Jan 163,783$         152,710$         152,350$         (11,433)$            ‐7% (360)$                  0% Feb 48,009               42,505               38,452               (9,558)                  ‐20% (4,053)                  ‐10% Mar 60,615               52,493               65,420               4,805                  8% 12,927               25% Apr 112,627            110,918            74,806               (37,821)               ‐34% (36,112)               ‐33% May 72,246               74,076                ‐                          Jun 239,771            254,264             ‐                          Jul 325,043            409,892            ‐                          Aug 349,650            360,345            ‐                          Sep 107,652            123,607            ‐                          Oct 45,706               55,007               ‐                          Nov 68,324               70,632               ‐                          Dec 39,475               44,472               ‐                          YTD  Total 385,035$         358,627$         331,028$         (54,007)$            ‐14% (27,599)$           ‐8% Annual  Total 1,632,903$     1,750,923$      Recreation Year to Date through April 2017 vs. Budget2017 vs. 2016 Month Page 7 of 37 Monthly Financial Report April 2017      Interfund Services  The year‐to‐date collections for  Interfund Services revenues are  $1.4M.  Compared to the prior  year, the revenues are over by  $219k or 19%.  Compared to the  projected budget, the revenues  are below by $33k or 2%.  2017’s  monthly budgets are based on  1/12th of the annual budget.  The  majority of these revenues are  related to indirect cost  allocations, which are internal  administrative costs.  The  remaining costs consist of  Development Services division’s  inspection fees, Parks Planning  and Natural Resources division’s capital investment program reimbursements, Transportation division’s capital investment  program reimbursements, and Maintenance division’s street maintenance reimbursements.      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  $807k.  This is $62k or 7% lower  than a year ago and is also $39k  or 5% below the budget.                2016 2017 2017 Actual Budget Actual $ % $ % Jan 272,841$         348,248$         330,774$         57,933$            21% (17,474)$            ‐5% Feb 286,748            348,248            319,851            33,103               12% (28,397)               ‐8% Mar 305,054            348,248            377,192            72,138               24% 28,944               8% Apr 276,238            348,248            332,180            55,942               20% (16,068)               ‐5% May 272,641            348,248             ‐                          Jun 260,223            348,248             ‐                          Jul 259,888            348,248            ‐                          Aug 273,851            348,248            ‐                          Sep 286,057            348,248            ‐                          Oct 277,517            348,248            ‐                          Nov 295,584            348,248            ‐                          Dec 311,019            348,248            ‐                          YTD  Total 1,140,882$     1,392,992$     1,359,997$     219,116$         19% (32,995)$           ‐2% Annual  Total 3,377,663$     4,178,976$      Interfund Services Year to Date through April 2017 vs. 2016 2017 vs. Budget Month 2016 2017 2017 Actual Budget Actual $ % $ % Jan 136,421$         126,199$         134,957$         (1,464)$               ‐1% 8,758$               7% Feb 217,667            213,156            217,056            (611)                     0% 3,900                  2% Mar 263,648            264,385            212,186            (51,462)               ‐20% (52,199)               ‐20% Apr 250,873            242,171            242,816            (8,056)                  ‐3% 645                       0% May 214,613            231,927             Jun 261,254            261,299             Jul 222,267            219,171             Aug 274,964            252,324             Sep 200,986            232,621             Oct 238,517            243,770             Nov 273,338            270,941             Dec 306,114            310,486             YTD  Total 868,609$         845,911$         807,015$         (61,594)$            ‐7% (38,896)$            ‐5% Annual  Total 2,860,662$     2,868,450$      2017 vs. Budget2017 vs. 2016 Year to Date through April Fines  and Penalties by Month Month Year to Date through April 2016 2017 2017 Actual Budget Actual $ % $ % Civil Penalties 604$                    1,412$               797$                    193$                    32% (615)$                   ‐44% Civil Infraction Penalties 97,437               89,654               90,902               (6,535)                  ‐7% 1,248                  1% Civil Parking Infraction Penalties 40,889               56,442               47,379               6,490                  16% (9,063)                  ‐16% Photo Enforcement Program 651,712            638,305            586,966            (64,746)               ‐10% (51,339)               ‐8% Criminal Traffic  Misdemeanor Fines 20,224               17,839               20,439               215                       1% 2,600                  15% Criminal Non‐Traffic  Fines 5,077                  12,777               21,585               16,508               325% 8,808                  69% Criminal Costs 26,421               25,196               24,539               (1,882)                  ‐7% (657)                      ‐3% Non‐Court Fines, Forfeitures  and Penalties 26,244               4,287                  14,408               (11,836)               ‐45% 10,121               236% YTD  Total 868,609$         845,911$         807,015$         (61,594)$           ‐7% (38,896)$           ‐5% Annual  Total 2,860,662$     2,868,450$      Revenue 2017 vs. Budget Fines  and Penalties by Type 2017 vs. 2016 Page 8 of 37 Monthly Financial Report April 2017      Included in the Fines and Penalties revenue  budget is $2M from the Photo Enforcement  program.  The monthly budget is based on  the prior year’s revenue.  The year‐to‐date  collections from this program equates to  $587k.      The associated costs includes the equipment  provided by American Traffic Solutions, Inc.  (ATS), dedicated 1 FTE in the Court Services  Department to process the increased  caseload and 1.1 FTEs in the Police  Department for support services.  This staff  time, along with a 50% pro tem budget and  interpreter costs amounts to $318k for  personnel costs.  The total costs for the  program equates to $1.1M which is  represented in the table.  Due to the timing  of when the invoice was received, January 2017’s equipment rental cost was recorded in February.      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.  The year‐to‐date total  miscellaneous is $853k.   Compared to last year, the  revenues are below by $477k or  36%.  Compared to the projected  year‐to‐date budget, the  revenues are over by $297k or  53%.  The large variance with the  prior year is due to collecting  more than anticipated Seizure  Funds in 2016.  Seizure Funds are restricted to drug enforcement only and are not available for general operating purposes.           Favorable 17 Budget 17 Actual 17  Budget 17 Actual (Unfavorable)1 Jan 125,201$         127,976$         89,775$            27,432$            100,544$          Feb 157,962            151,276            89,775               95,200               56,076                Mar 189,510            146,612            89,775               95,186               51,425                Apr 165,633            161,103            89,775               95,192               65,911                May 152,426             ‐                         89,775                ‐                         ‐                          Jun 194,994            ‐                         89,775               ‐                         ‐                          Jul 144,851            ‐                         89,775               ‐                         ‐                          Aug 183,427            ‐                         89,775               ‐                         ‐                          Sep 164,770            ‐                         89,775               ‐                         ‐                          Oct 175,856            ‐                         89,775               ‐                         ‐                          Nov 185,108            ‐                         89,775               ‐                         ‐                          Dec 204,263            ‐                         89,775               ‐                         ‐                          YTD  Total 638,305$         586,966$         359,099$         313,010$         273,956$          Annual Total 2,044,000$     1,077,297$      1Actuals  of Revenues and Expenses ExpensesRevenues Photo Enforcement  Program Year  to Date through April Month 2016 2017 2017 Actual Budget Actual $ % $ % Jan 258,876$         210,344$         363,997$         105,122$         41% 153,653$         73% Feb 802,908            114,483            148,988            (653,920)            ‐81% 34,505               30% Mar 125,950            123,697            150,954            25,004               20% 27,257               22% Apr 142,439            107,529            188,887            46,448               33% 81,357               76% May 139,504            116,445             Jun 174,848            157,799             Jul 181,285            159,920             Aug 294,665            159,680             Sep 160,616            120,231             Oct 152,817            126,118             Nov 327,568            103,917             Dec 425,765            368,952             YTD  Total 1,330,173$     556,054$         852,826$         (477,346)$        ‐36% 296,772$         53% Annual  Total 3,187,241$     1,869,117$      Year to Date through April Month 2017 vs. Budget2017 vs. 2016 Miscellaneous  Revenues  by Month 2016 2017 2017 Actual Budget Actual $ % $ % Interests  and Other Earnings 225,043$         190,967$         263,157$         38,114$            17% 72,190$            38% Rents, Leases, and Concessions 224,439            226,306            238,174            13,736               6% 11,868               5% Contributions/Donations  from Private Sources 41,314               36,907               59,567               18,252               44% 22,659               61% Other 178,225            101,874            145,289            (32,937)               ‐18% 43,414               43% Seizure Funds  ‐ Federal/State/Local 661,152             ‐                         146,640            (514,512)           ‐78% 146,640            100% YTD  Total 1,330,173$     556,054$         852,826$         (477,346)$        ‐36% 296,772$         53% Annual  Total 3,187,241$     1,869,117$      2017 vs. Budget Miscellaneous  Revenues  by Type Year  to Date through April Revenue 2017 vs. 2016 Page 9 of 37 Monthly Financial Report April 2017      EXPENSES  Overall the City has expended 25% of its budgeted general governmental expenditures at the end of April.  This is $1.3M or  4.6% below year‐to‐date budgeted expenditures.  See below for summary of unfavorable items for general governmental  departments.    Administrative Services department (Finance and City Clerk) is over the year‐to‐date budget by $93k or 7.6%.  This is due to  the spending patterns of Finance professional services and the timing of when the 2016 voter registration invoice was paid  in 2017 compared to 2015/2016.          Page 10 of 37 Monthly Financial Report April 2017      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 funds are the capital revenues and expenditures.  Airport Golf Course Solid Waste  Utility Water Utility Wastewater  Utility Surface Water  Utility Metro REVENUES: Licenses  and permits ‐                  ‐                  ‐                  ‐                  28,700            17,100            ‐                   Grants  / intergovernmental 5,788              ‐                  31,780            ‐                  690,270          346,048          ‐                   Charges  for services 42,942            322,129          5,002,724       4,721,567       3,333,517       3,818,244       5,411,887        Interdepartmental  services ‐                 ‐                  ‐                  ‐                  ‐                  ‐                  ‐                   Fines  and penalties 307                 ‐                  ‐                  ‐                  930                 ‐                  ‐                   Rents, leases, and misc fees 877,249          72,798            11,857            59,942            ‐                  ‐                  ‐                   Interest and other misc 7,362              701                 35,040            166,466          788,945          315,675          10,907             TOTAL REVENUES 933,648          395,628          5,081,402       4,947,975       4,842,362       4,497,067       5,422,794        EXPENSES: Utility billing ‐                 ‐                  16,592            57,672            45,660            72,159            ‐                   Utility systems ‐                 ‐                  4,210,420       1,116,297       1,128,425       1,312,898       ‐                   Utility maintenance ‐                 ‐                  104,810          1,861,598       646,501          904,873          5,602,463        Transportation 513,446          ‐                  ‐                  ‐                  ‐                  ‐                  ‐                   Golf ‐                 692,723          ‐                  ‐                  ‐                  ‐                  ‐                   TOTAL EXPENSES 513,446          692,723          4,331,822       3,035,567       1,820,586       2,289,930       5,602,463        AMOUNT AVAILABLE FOR DEBT SERVICE 420,202          (297,095)        749,580          1,912,408       3,021,776       2,207,137       (179,669)         DEBT SERVICE: Principal ‐                 ‐                  ‐                  ‐                  ‐                  ‐                  ‐                   Interest ‐                 ‐                  ‐                  521                 263                 173,578          ‐                   TOTAL DEBT SERVICE ‐                 ‐                  ‐                  521                 263                 173,578          ‐                   CAPITAL PROJECTS 47,003            26,765            ‐                  965,150          508,375          423,719          ‐                   TRANSFERS IN/(OUT)‐                 ‐                  (370)               (433)               (370)               (370)               ‐                   CHANGE IN FUND BALANCE 373,199          (323,860)        749,210          946,304          2,512,768       1,609,470       (179,669)         BEGINNING FUND BALANCE, Jan  1 2,619,343       37,088            2,751,417       28,528,934     13,859,662     10,893,975     4,994,658        ENDING FUND BALANCE, Apr 30 2,992,542       (286,772)        3,500,627       29,475,238     16,372,430     12,503,445     4,814,989              Page 11 of 37 Monthly Financial Report April 2017      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 ‐               51,314          ‐                ‐                     ‐                ‐                ‐                 Grants  / intergovernmental ‐               7,110           ‐                ‐                     ‐                ‐                47,440          Charges  for services Equipment rental  m&o 905,706       1,416,807    ‐                ‐                     ‐                ‐                ‐                 Print and mail ‐               ‐                ‐                146,431             ‐                ‐                ‐                 Communications ‐               264,834       316,169       212,638             ‐                ‐                ‐                 Facilities ‐               ‐                1,358,172    ‐                     ‐                ‐                ‐                 Data  cards  and cell  phones ‐               ‐                ‐                ‐                     ‐                ‐                ‐                 IT service co ntracts ‐                ‐                ‐                ‐                     ‐                ‐                ‐                 Interest and other misc 15,050         6,114           3,403           1,266                 28,283         9,727           23,007          Internal service fund misc: Vehicle  / equipment capital  recovery 737,997       161,332       ‐                ‐                     ‐                ‐                ‐                 Insurance premiums ‐               ‐                ‐                ‐                     572,124       ‐                ‐                 Worker's  comp/unemployment ‐               ‐                ‐                ‐                     444,015       ‐                ‐                 Benefit premiums ‐               ‐                ‐                ‐                     ‐                3,076,012    874,892        Other misc 103              47                653              10                      ‐                302,990       ‐                 Interfund Loan ‐               ‐                ‐                ‐                     ‐                ‐                ‐                 Capital  contributions ‐               ‐                ‐                ‐                     ‐                ‐                ‐                 Disposal of capital  assets ‐               ‐                ‐                ‐                     ‐                ‐                ‐                 Insurance recoveries ‐               ‐                ‐                ‐                     99,788         ‐                ‐                 TOTAL REVENUES 1,658,856    1,907,558    1,678,398    360,345             1,144,210    3,388,729    945,339        EXPENSES: Communications 195,865              Equipment rental 746,892        Facilities 1,417,735     Healthcare 2,726,003     Information technology 1,461,501     Print and mail 134,519              Retiree healthcare 268,953        Risk management: Risk ma nagement 509,401        Unemployment 29,994          Worker's  compensation 571,589        TOTAL EXPENSES 746,892       1,461,501    1,417,735    330,384             1,110,984    2,726,003    268,953        AMOUNT AVAILABLE FOR CAPITAL 911,964       446,057       260,663       29,961               33,226         662,726       676,386        CAPITAL PROJECTS 396,757       187,566        ‐                ‐                     ‐                ‐                ‐                 TRANSFERS IN ‐               1,648           ‐                ‐                     ‐                ‐                ‐                 TRANSFERS (OUT)‐               ‐                ‐                ‐                     ‐                (89,876)        ‐                 CHANGE  IN FUND BALANCE 515,207       260,139       260,663       29,961               33,226         572,850       676,386        BEGINNING FUND BALANCE, Jan  1 6,432,053    2,570,374    1,275,053    542,927             12,852,509  4,156,148    10,079,251   ENDING FUND BALANCE, Apr 30 6,947,260    2,830,513    1,535,716    572,888             12,885,735  4,728,998    10,755,637        Page 12 of 37 Monthly Financial Report April 2017      FUND BALANCE  Page 14 shows the ending fund balance as of April 2017.  The City’s fund balance is a combination of current deficit/surplus  of funds which have accrued from unexpended operating budgets, unanticipated excess revenues, and from balances  accumulated from prior years.      The prior year’s balances (or beginning balance) include funds identified as being reserved for specific purposes or required  to meet the current year’s appropriations. These balances also provide financial stability to the City’s operation during  uncertain times and provide a layer of security to bondholders.      At the end of April, the City has $38.8M reported in the combined general governmental fund balance of the current year’s  operating budget, which is approximately 36% of budgeted operating expenditures.  This is an increase of $12.2M from the  year’s beginning balance.  April’s ending fund balance is over the anticipated General Governmental Fund Balance of $31.2M  by $7.6M or 24.2%.  Although the ending fund balance is above projections, it is consistent with the prior years’ trends.      CONTACT INFORMATION  This report is prepared by the Finance Division of the Administrative Services Department.  For additional financial  information, please also review our website: http://www.rentonwa.gov/.  For any questions about the report, please feel  free to contact us at hnguyen@rentonwa.gov or JDThomas@Rentonwa.gov.  Page 13 of 37 Monthly Financial Report April 2017      City  of Renton All Funds ‐ Revenue, Expenditures and Fund Balances Cash  Basis through April 30, 2017 Funds Balance  01/01/2017 Budgeted  Revenue Revenue  04/30/17 Total Funds   Available Budgeted  Expenditure Expenditure  04/30/17 Ending Balance GENERAL GOVERNMENT FUNDS: 26,563,785       102,363,998     39,230,543       65,794,328       108,135,226     27,006,711       38,787,617        000 General 18,201,028       69,622,089       29,567,588       47,768,616       75,673,977       19,541,165       28,227,451        001 Community Services 3,769,766         13,482,904       4,204,445         7,974,211         13,682,477       3,602,766         4,371,445          003 Street 1,936,367         11,885,024       3,808,320         5,744,687         11,306,335       3,444,176         2,300,511          004 Community Dev Block Grant 66,654              1,068,770         413                   67,067              1,076,270         24,914              42,153               005 Museum 72,372              233,936            58,577              130,949            236,275            79,223              51,726               009 Farmers  Market 90,730              95,950              29,372              120,102            93,263              20,776              99,326               011 Fire Health & Wellness ‐                         ‐                         ‐                         ‐                         ‐                         ‐                         ‐                         201 Ltd  GO Bonds  Gen Govt Debt 852,111            1,749,675         439,309            1,291,420         1,749,675         300                   1,291,120          215 Gen Govt Misc Debt Service 1,574,757         4,225,650         1,122,520         2,697,277         4,316,954         293,391            2,403,886          SPECIAL REVENUE FUNDS:1,599,965         1,974,729         765,777            2,365,742         2,116,614         274,921            2,090,821          102 Arterial  Street 63,480              660,000            209,103            272,583            660,000            ‐                        272,583             108 Leased  City Properties 276,865            902,550            395,343            672,208            839,996            200,740            471,468             110 Hotel  Motel 402,602            265,000            74,853              477,455            375,994            71,832              405,623             125 1% For Art 128,489            24,505              286                   128,775            117,950            ‐                        128,775             127 Cable  Communication 394,504            122,674            85,449              479,953            122,674            2,349                477,604             135 Springbrook Wetlands Bank 334,025            ‐                        743                   334,768            ‐                        ‐                        334,768             CAPITAL PROJECT FUNDS (CIP):26,202,403       34,585,139       7,342,748         33,545,151       45,620,731       3,263,100         30,282,051        303 Community Dev Mitigation 1,255,194         406,014            151,653            1,406,847         ‐                        ‐                        1,406,847          304 Fire Mitigation 607,163            99,000              339,982            947,145            158,696            ‐                        947,145             305 Transportation  Mitigation 1,497,748         620,000            331,728            1,829,476         1,855,000          ‐                        1,829,476          316 Municipal  Facilities CIP 15,038,030       13,650,632       4,166,625         19,204,655       19,147,133       484,224            18,720,431        317 Transportation  CIP 5,640,494         18,309,493       2,348,133         7,988,627         23,434,675       2,482,373         5,506,254          326 Housing Opportunity 1,041,173         1,500,000         2,318                1,043,491          ‐                         ‐                        1,043,491          336 New Library Development 1,122,601          ‐                        2,309                1,124,910         1,025,227         296,503            828,407             ENTERPRISE FUNDS: 63,685,077       89,985,148       26,140,875       89,825,952       120,529,012     20,453,454       69,372,498        4X2 Ai rport Operating & CIP 2,619,343         3,405,842         933,649            3,552,992         5,688,023         560,448            2,992,544          403 Solid Waste  Utility 2,751,417         19,187,851       5,081,401         7,832,818         19,024,775       4,332,192         3,500,626          4X4 Golf Operating & CIP 37,088              2,893,044         415,628            452,716            2,630,288         739,488            (286,772)            4X5 Water Operating & CIP 28,528,934       17,180,526       4,947,975         33,476,909       35,347,154       4,001,671         29,475,238        4X6 Waste  Water Operating & CIP 13,859,662       13,264,936       4,842,362         18,702,024       20,537,816       2,329,595         16,372,429        416 King County Metro 4,994,658         17,505,693       5,422,794         10,417,452       17,505,693       5,602,463         4,814,989          4X7 Surface Water Operating & CIP 10,893,975       16,547,256       4,497,066         15,391,041       19,795,263       2,887,597         12,503,444        INTERNAL SERVICE FUNDS: 37,908,315       34,753,373       11,085,085       48,993,400       33,465,387       8,736,650         40,256,750        501 Equipment Repair/Replacement 6,432,053         6,480,853         1,658,856         8,090,909         7,684,613         1,143,649         6,947,260          502 Insurance 12,852,509       7,392,368         1,144,211         13,996,720       3,571,166         1,110,983         12,885,737        503 Information Services 2,570,374         5,731,776         1,909,206         4,479,580         6,835,636         1,649,068         2,830,512          504 Facilities 1,275,053         5,027,015         1,678,398         2,953,451         5,094,433         1,417,735         1,535,716          505 Communications 542,927            1,078,253         360,345            903,272            1,076,474         330,384            572,888             512 Insurance, Healthcare 4,156,148         7,787,779         3,388,729         7,544,877         8,163,471         2,815,878         4,728,999          522 Insurance, Leoff1 Retirees HC 10,079,251       1,255,329         945,340            11,024,591       1,039,594         268,953            10,755,638        FIDUCIARY FUNDS:5,578,045         468,000            9,165                5,587,210         210,475            80,532              5,506,678          611 Firemen's  Pension 5,578,045         468,000            9,165                5,587,210         210,475            80,532              5,506,678          TOTAL  FUNDS 161,537,590  264,130,387  84,574,193    246,111,783  310,077,445  59,815,368    186,296,415   Page 14 of 37 City of Renton General Government Financial Position 2017 Budget Year General Government Summary  Revenues Expenditures  $ Difference over (under)  w/beginning  balance  26,563,785             January 7,364,146              6,595,136              769,010                  27,332,795             February 14,472,917            13,388,134            1,084,783              27,648,568             March 21,057,303            20,198,065            859,238                  27,423,023             April 39,230,543            27,006,711            12,223,832            38,787,617             May June July August September October November December  (8,000,000)  (7,000,000)  (6,000,000)  (5,000,000)  (4,000,000)  (3,000,000)  (2,000,000)  (1,000,000)  ‐  1,000,000  2,000,000  3,000,000  4,000,000  5,000,000  6,000,000  7,000,000  8,000,000  9,000,000  10,000,000  11,000,000  12,000,000  13,000,000  14,000,000  ‐  10,000,000  20,000,000  30,000,000  40,000,000  50,000,000  60,000,000  70,000,000  80,000,000  90,000,000  100,000,000  110,000,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Change in Fund  Balance Rev/Exp Revenues Expenditures Change in Fund Balance Page 15 of 37 City of Renton Monthly Revenue Analysis ‐ 2017 Budget Year General  Government Budget YTD Actual Annual %  over (under) Jan 7,149,770        7,364,146        3.00% Feb 13,647,736      14,472,917      6.05% Mar 20,098,332      21,057,303      4.77% Apr 32,959,305      39,230,543      19.03% May 44,482,122       Jun 50,729,994       Jul 58,238,455       Aug 64,812,860       Sep 71,166,355       Oct 82,540,937       Nov 95,355,962       Dec 102,363,998     Percent of budget 38.32% Property Tax Budget YTD Actual Annual %  over (under) Jan 36,768              55,429              50.75% Feb 241,042           250,761           4.03% Mar 967,646           1,153,726        19.23% Apr 6,883,291        8,189,058        18.97% May 12,626,243       Jun 12,719,859       Jul 12,760,104       Aug 12,870,217       Sep 13,238,047       Oct 17,341,593       Nov 23,988,632       Dec 24,103,395       Percent of budget 33.97%  $‐  $10  $20  $30  $40  $50  $60  $70  $80  $90  $100  $110  $120  $130 Millions Total Revenue General Government Budget Actual Last Year  $‐  $3  $6  $9  $12  $15  $18  $21  $24  $27  $30  $33  $36  $39 Millions Property Tax Budget Actual Last Year Page 16 of 37 City of Renton Monthly Revenue Analysis ‐ 2017 Budget Year Sales Tax Budget YTD Actual Annual %  over (under) Jan 2,261,189        2,340,558        3.51% Feb 4,964,886        5,107,413        2.87% Mar 7,067,913        7,282,613        3.04% Apr 9,174,172        9,375,961        2.20% May 11,640,150       Jun 13,842,125       Jul 16,104,724       Aug 18,663,293       Sep 21,097,526       Oct 23,629,240       Nov 26,285,407       Dec 28,763,680       Percent of budget 32.60% Note:  Excludes CJ Sales Tax and Natural Gas Use Tax. Utility Tax Budget YTD Actual Annual %  over (under) Jan 1,277,138        1,698,721        33.01% Feb 2,735,212        3,059,310        11.85% Mar 4,197,814        4,256,858        1.41% Apr 5,487,047        6,054,307        10.34% May 6,771,549         Jun 7,949,356         Jul 9,183,733         Aug 10,453,523       Sep 11,680,525       Oct 12,932,675       Nov 14,139,633       Dec 15,478,137       Percent of budget 39.12% Note:  Includes Natural Gas Use Tax.  $‐  $3  $6  $9  $12  $15  $18  $21  $24  $27  $30 Millions Sales Tax Budget Actual Last Year  $‐  $2  $4  $6  $8  $10  $12  $14  $16 Millions Utility Tax Budget Actual Last Year Page 17 of 37 City of Renton Monthly Revenue Analysis ‐ 2017 Budget Year Licenses &  Permits Budget YTD Actual Annual %  over (under) Jan 586,132           321,764            ‐45.10% Feb 956,756           594,059            ‐37.91% Mar 1,322,363        1,019,840         ‐22.88% Apr 1,688,572        1,318,141         ‐21.94% May 1,961,934         Jun 2,264,302         Jul 2,972,183         Aug 3,368,015         Sep 3,791,878         Oct 4,274,238         Nov 4,532,625         Dec 4,815,012         Percent of budget 27.38% Note:  GF only Intergovt'l Budget YTD Actual Annual %  over (under) Jan 567,324           604,678           6.58% Feb 1,156,199        1,193,433        3.22% Mar 1,699,398        1,773,868        4.38% Apr 2,209,382        2,313,101        4.69% May 2,804,465         Jun 3,410,962         Jul 3,906,060         Aug 4,500,264         Sep 5,135,652         Oct 5,637,505         Nov 6,400,563         Dec 7,462,447         Percent of budget 31.00% Note:  Includes CJ Sales Tax and FD25 & FD40 contracts  $‐  $2  $4  $6  $8  $10  $12 Millions Intergovernmental Budget Actual Last Year  $‐  $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50  $4.00  $4.50  $5.00 Millions Licenses & Permits Budget Actual Last Year Page 18 of 37 City of Renton Monthly Revenue Analysis ‐ 2017 Budget Year Charges for  Services Budget YTD Actual Annual %  over (under) Jan 641,725           749,576           16.81% Feb 1,192,622        1,295,589        8.63% Mar 1,779,728        2,031,739        14.16% Apr 2,574,617        2,607,404        1.27% May 3,142,189         Jun 4,270,357         Jul 5,207,148         Aug 6,077,059         Sep 6,705,746         Oct 7,327,762         Nov 7,947,988         Dec 8,677,538         Percent of budget 30.05% Note: Excludes FD25 & FD40 contracts Fines &  Forfeits Budget YTD Actual Annual %  over (under) Jan 126,199           134,957           6.94% Feb 339,355           352,013           3.73% Mar 603,740           564,199            ‐6.55% Apr 845,911           807,015           ‐4.60% May 1,077,838         Jun 1,339,137         Jul 1,558,308         Aug 1,810,632         Sep 2,043,253         Oct 2,287,023         Nov 2,557,964         Dec 2,868,450         Percent of budget 28.13%  $‐  $1  $2  $3  $4  $5  $6  $7  $8  $9 Millions Charges for Services Budget Actual Last Year  $‐  $0.50  $1.00  $1.50  $2.00  $2.50  $3.00 Millions Fines & Forfeits Budget Actual Last Year Page 19 of 37 City of Renton Monthly Revenue Analysis ‐ 2017 Budget Year Other Taxes Budget YTD Actual Annual %  over (under) Jan 1,428,684        1,094,465         ‐23.39% Feb 1,708,305        2,107,354        23.36% Mar 1,968,404        2,310,521        17.38% Apr 3,446,027        7,618,498        121.08% May 3,713,922         Jun 4,018,000         Jul 5,456,111         Aug 5,805,828         Sep 6,075,201         Oct 7,571,990         Nov 7,846,056         Dec 8,155,026         Percent of budget 93.42% Misc Budget YTD Actual Annual %  over (under) Jan 210,344           363,997           73.05% Feb 324,828           512,986           57.93% Mar 448,525           663,940           48.03% Apr 556,054           852,826           53.37% May 672,500            Jun 830,299            Jul 990,219            Aug 1,149,899         Sep 1,270,130         Oct 1,396,247         Nov 1,500,165         Dec 1,869,117         Percent of budget 45.63%  $‐  $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50 Millions Miscellaneous Budget Actual Last Year  $‐  $1  $2  $3  $4  $5  $6  $7  $8  $9  $10  $11  $12  $13 Millions Other Taxes Budget Actual Last Year Page 20 of 37 City of Renton Monthly Revenue Analysis ‐ 2017 Budget Year Other  Financing Budget YTD Actual Annual %  over (under) Jan 14,266               ‐                         0.00% Feb 28,533               ‐                         0.00% Mar 42,799               ‐                         0.00% Apr 94,231              94,231              0.00% May 71,332               Jun 85,598               Jul 99,864               Aug 114,131            Sep 128,397            Oct 142,663            Nov 156,930            Dec 171,196            Percent of budget 55.04% REET Budget YTD Actual Annual %  over (under) Jan 708,703           1,028,456        45.12% Feb 857,491           1,365,480        59.24% Mar 1,062,002        2,074,348        95.32% Apr 1,360,630        2,459,865        80.79% May 1,722,197         Jun 2,068,717         Jul 2,566,642         Aug 3,050,997         Sep 3,452,940         Oct 3,887,811         Nov 4,154,162         Dec 4,420,000         Percent of budget 55.65%  $‐  $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50  $4.00  $4.50  $5.00  $5.50  $6.00  $6.50 Millions Real Estate Excise Tax Budget Actual Last Year $0 $1 $1 $2 $2 $3 Mi l l i o n s Other Financing Sources Budget Actual Last Year Page 21 of 37 City of Renton Monthly Revenue Analysis ‐ 2017 Budget Year Bldg Permits  & Devlpmt Svc  Fees Budget YTD Actual Annual %  over (under) Jan 481,500           399,548            ‐17.02% Feb 861,115           676,844            ‐21.40% Mar 1,301,962        1,180,134         ‐9.36% Apr 1,786,635        1,445,882         ‐19.07% May 2,096,984         Jun 2,795,383         Jul 3,487,109         Aug 3,925,839         Sep 4,424,411         Oct 4,902,760         Nov 5,262,700         Dec 5,735,368         Percent of budget 25.21% B & O Tax Budget YTD Actual Annual %  over (under) Jan 1,360,000        432,319            ‐68.21% Feb 1,530,000        1,226,412         ‐19.84% Mar 1,700,000        1,239,641         ‐27.08% Apr 3,060,000        5,866,521        91.72% May 3,230,000         Jun 3,400,000         Jul 4,760,000         Aug 4,930,000         Sep 5,100,000         Oct 6,460,000         Nov 6,630,000         Dec 6,800,000         Percent of budget 86.27%  $‐  $1.00  $2.00  $3.00  $4.00  $5.00  $6.00 Millions Building Permits and Development Service  Fees Budget Actual Last Year  $‐  $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50  $4.00  $4.50  $5.00  $5.50  $6.00  $6.50  $7.00 Millions Business & Occupation Tax Budget Actual Last Year Page 22 of 37 City of Renton Monthly Expenditure Analysis ‐ 2017 Budget Year General  Government Budget YTD Actual Annual %  over (under) Jan 6,922,649        6,595,136         ‐4.73% Feb 13,866,897      13,388,134       ‐3.45% Mar 21,370,450      20,198,065       ‐5.49% Apr 28,303,146      27,006,711       ‐4.58% May 43,121,082       Jun 51,910,357       Jul 61,378,159       Aug 70,614,851       Sep 79,814,188       Oct 89,066,826       Nov 97,712,050       Dec 108,135,225     Percent of budget expended 24.97% Legislative Budget YTD Actual Annual %  over (under) Jan 36,183              36,043               ‐0.39% Feb 66,236              64,877               ‐2.05% Mar 101,649           97,498               ‐4.08% Apr 131,509           127,629            ‐2.95% May 161,207            Jun 190,925            Jul 219,892            Aug 249,074            Sep 278,319            Oct 308,035            Nov 337,502            Dec 368,211            Percent of budget expended 34.66%  $‐  $20  $40  $60  $80  $100  $120 Millions Total Expenditures General Government Budget Actual Last Year  $‐  $50,000  $100,000  $150,000  $200,000  $250,000  $300,000  $350,000  $400,000 Legislative Budget Actual Last Year Page 23 of 37 City of Renton Monthly Expenditure Analysis ‐ 2017 Budget Year Executive Budget YTD Actual Annual %  over (under) Jan 211,773           211,310            ‐0.22% Feb 354,764           350,285            ‐1.26% Mar 535,758           490,536            ‐8.44% Apr 678,464           632,403            ‐6.79% May 820,176            Jun 980,311            Jul 1,122,714         Aug 1,283,513         Sep 1,468,126         Oct 1,611,032         Nov 1,754,366         Dec 1,957,671         Percent of budget expended 32.30% Emergency  Management Budget YTD Actual Annual %  over (under) Jan 63,184              35,052               ‐44.52% Feb 104,484           75,996               ‐27.27% Mar 156,084           120,198            ‐22.99% Apr 197,331           171,474            ‐13.10% May 238,910            Jun 287,314            Jul 329,069            Aug 399,866            Sep 448,780            Oct 492,637            Nov 535,475            Dec 609,249            Percent of budget expended 28.15%  $‐  $0.30  $0.60  $0.90  $1.20  $1.50  $1.80  $2.10 Millions Executive Budget Actual Last Year  $‐  $100,000  $200,000  $300,000  $400,000  $500,000  $600,000 Emergency Management Budget Actual Last Year Page 24 of 37 City of Renton Monthly Expenditure Analysis ‐ 2017 Budget Year City Attorney Budget YTD Actual Annual %  over (under) Jan 176,840           168,105            ‐4.94% Feb 356,198           333,751            ‐6.30% Mar 539,974           508,012            ‐5.92% Apr 727,889           694,752            ‐4.55% May 911,796            Jun 1,096,207         Jul 1,281,325         Aug 1,466,602         Sep 1,658,357         Oct 1,826,387         Nov 1,995,101         Dec 2,163,329         Percent of budget expended 32.11% Court Services Budget YTD Actual Annual %  over (under) Jan 171,264           169,642            ‐0.95% Feb 352,218           343,353            ‐2.52% Mar 535,423           523,105            ‐2.30% Apr 716,857           708,103            ‐1.22% May 901,397            Jun 1,094,693         Jul 1,278,228         Aug 1,465,440         Sep 1,656,123         Oct 1,839,864         Nov 2,023,061         Dec 2,220,656         Percent of budget expended 31.89%  $‐  $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  $‐  $0.40  $0.80  $1.20  $1.60  $2.00  $2.40 Millions City Attorney Budget Actual Last Year Page 25 of 37 City of Renton Monthly Expenditure Analysis ‐ 2017 Budget Year CED Admin Budget YTD Actual Annual %  over (under) Jan 104,691           109,731           4.81% Feb 209,968           219,758           4.66% Mar 315,244           329,786           4.61% Apr 422,897           439,814           4.00% May 531,643            Jun 639,918            Jul 803,016            Aug 909,108            Sep 1,015,431         Oct 1,121,287         Nov 1,226,753         Dec 1,337,991         Percent of budget expended 32.87% Development  Services Budget YTD Actual Annual %  over (under) Jan 257,513           239,337            ‐7.06% Feb 545,696           501,405            ‐8.12% Mar 827,936           754,102            ‐8.92% Apr 1,095,705        1,024,029         ‐6.54% May 1,376,992         Jun 1,662,709         Jul 1,943,507         Aug 2,237,392         Sep 2,540,782         Oct 2,826,404         Nov 3,109,526         Dec 3,418,745         Percent of budget expended 29.95%  $‐  $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  $1.40 Millions Community & Economic Development Admin Budget Actual Last Year  $‐  $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50 Millions Development Services Budget Actual Last Year Page 26 of 37 City of Renton Monthly Expenditure Analysis ‐ 2017 Budget Year Economic  Development Budget YTD Actual Annual %  over (under) Jan 98,578              46,869               ‐52.46% Feb 243,727           98,329               ‐59.66% Mar 357,073           140,672            ‐60.60% Apr 544,948           190,278            ‐65.08% May 675,508            Jun 832,077            Jul 990,534            Aug 1,114,255         Sep 1,229,750         Oct 1,442,161         Nov 1,603,783         Dec 1,755,838         Percent of budget expended 10.84% Planning Budget YTD Actual Annual %  over (under) Jan 242,179           221,112            ‐8.70% Feb 488,126           449,900            ‐7.83% Mar 751,373           681,350            ‐9.32% Apr 1,009,976        906,510            ‐10.24% May 1,309,628         Jun 1,598,387         Jul 1,862,808         Aug 2,130,592         Sep 2,418,320         Oct 2,693,743         Nov 2,945,967         Dec 3,207,796         Percent of budget expended 28.26%  $‐  $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  $1.40  $1.60  $1.80  $2.00 Millions Economic Development Budget Actual Last Year  $‐  $0.50  $1.00  $1.50  $2.00  $2.50  $3.00  $3.50 Millions Planning Budget Actual Last Year Page 27 of 37 City of Renton Monthly Expenditure Analysis ‐ 2017 Budget Year Finance Budget YTD Actual Annual %  over (under) Jan 213,401           197,230            ‐7.58% Feb 427,010           425,531            ‐0.35% Mar 638,330           630,778            ‐1.18% Apr 854,316           856,650           0.27% May 1,084,697         Jun 1,405,442         Jul 1,620,542         Aug 1,988,845         Sep 2,222,013         Oct 2,454,488         Nov 2,672,475         Dec 3,362,369         Percent of budget expended 25.48% City Clerk Budget YTD Actual Annual %  over (under) Jan 78,434              62,018               ‐20.93% Feb 189,186           322,088           70.25% Mar 278,847           387,366           38.92% Apr 369,230           459,577           24.47% May 460,538            Jun 552,158            Jul 646,835            Aug 816,873            Sep 832,467            Oct 948,567            Nov 1,045,159         Dec 1,239,455         Percent of budget expended 37.08% Includes Hearing Examiner  $‐  $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  $1.40 Millions City Clerk Budget Actual Last Year  $‐  $0.40  $0.80  $1.20  $1.60  $2.00  $2.40  $2.80  $3.20  $3.60 Millions Finance Budget Actual Last Year Page 28 of 37 City of Renton Monthly Expenditure Analysis ‐ 2017 Budget Year Human  Resources Budget YTD Actual Annual %  over (under) Jan 89,011              87,874               ‐1.28% Feb 195,204           175,377            ‐10.16% Mar 317,238           273,335            ‐13.84% Apr 435,317           395,728            ‐9.09% May 545,084            Jun 653,804            Jul 762,752            Aug 880,309            Sep 988,492            Oct 1,111,195         Nov 1,218,957         Dec 1,357,317         Percent of budget expended 29.16% Police Budget YTD Actual Annual %  over (under) Jan 3,021,473        2,964,875         ‐1.87% Feb 5,729,432        5,600,968         ‐2.24% Mar 8,949,044        8,701,186         ‐2.77% Apr 11,689,480      11,416,735       ‐2.33% May 14,801,256       Jun 17,650,547       Jul 20,838,877       Aug 23,629,666       Sep 26,807,915       Oct 29,657,572       Nov 32,675,468       Dec 36,130,337       Percent of budget expended 31.60%  $‐  $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  $1.40  $1.60 Millions Human Resources Budget Actual Last Year  $‐  $3  $6  $9  $12  $15  $18  $21  $24  $27  $30  $33  $36 Millions Police Budget Actual Last Year Page 29 of 37 City of Renton Monthly Expenditure Analysis ‐ 2017 Budget Year Community  Services Admin Budget YTD Actual Annual %  over (under) Jan 43,313              44,101              1.82% Feb 91,333              84,711               ‐7.25% Mar 132,122           128,246            ‐2.93% Apr 170,865           168,961            ‐1.11% May 208,694            Jun 243,941            Jul 283,798            Aug 323,291            Sep 362,917            Oct 402,012            Nov 441,115            Dec 505,154            Percent of budget expended 33.45% Parks Budget YTD Actual Annual %  over (under) Jan 347,594           309,997            ‐10.82% Feb 721,741           630,236            ‐12.68% Mar 1,115,607        989,660            ‐11.29% Apr 1,515,120        1,374,644         ‐9.27% May 1,916,439         Jun 2,361,763         Jul 2,879,343         Aug 3,372,507         Sep 3,882,283         Oct 4,333,779         Nov 4,732,770         Dec 5,179,955         Percent of budget expended 26.54%  $‐  $1.00  $2.00  $3.00  $4.00  $5.00  $6.00 Millions Parks Budget Actual Last Year $0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 Community Services Admin Budget Actual Last Year Page 30 of 37 City of Renton Monthly Expenditure Analysis ‐ 2017 Budget Year Parks Planning  and Natural  Resources Budget YTD Actual Annual %  over (under) Jan 62,091              53,458               ‐13.90% Feb 131,957           140,186           6.24% Mar 212,165           204,477            ‐3.62% Apr 281,414           289,729           2.95% May 391,584            Jun 491,525            Jul 589,600            Aug 701,668            Sep 817,731            Oct 933,559            Nov 1,038,451         Dec 1,181,283         Percent of budget expended 24.53% Recreation Budget YTD Actual Annual %  over (under) Jan 374,500           347,558            ‐7.19% Feb 775,191           729,951            ‐5.84% Mar 1,191,689        1,120,569         ‐5.97% Apr 1,617,505        1,523,454         ‐5.81% May 2,039,027         Jun 2,501,339         Jul 3,172,581         Aug 3,865,594         Sep 4,428,606         Oct 4,845,930         Nov 5,263,175         Dec 5,707,355         Percent of budget expended 26.69%  $‐  $200,000  $400,000  $600,000  $800,000  $1,000,000  $1,200,000 Parks Planning and Natural Resources Budget Actual Last Year $0.00 $0.50 $1.00 $1.50 $2.00 $2.50 $3.00 $3.50 $4.00 $4.50 $5.00 $5.50 $6.00 Millions Recreation Budget Actual Last Year Page 31 of 37 City of Renton Monthly Expenditure Analysis ‐ 2017 Budget Year Human  Services Budget YTD Actual Annual %  over (under) Jan 73,531              98,615              34.11% Feb 178,202           170,784            ‐4.16% Mar 299,737           256,318            ‐14.49% Apr 463,788           333,897            ‐28.01% May 544,941            Jun 619,460            Jul 747,449            Aug 858,779            Sep 937,301            Oct 1,120,435         Nov 1,209,310         Dec 1,419,333         Percent of budget expended 23.52% Neighborhoods , Resources,  and Events Budget YTD Actual Annual %  over (under) Jan 81,357              60,703               ‐25.39% Feb 182,250           125,601            ‐31.08% Mar 270,845           198,834            ‐26.59% Apr 346,463           266,753            ‐23.01% May 434,510            Jun 523,578            Jul 660,849            Aug 771,489            Sep 872,891            Oct 966,341            Nov 1,050,945         Dec 1,201,992         Percent of budget expended 22.19%  $‐  $0.20  $0.40  $0.60  $0.80  $1.00  $1.20  $1.40  $1.60 Millions Human Services Budget Actual Last Year  $‐  $200,000  $400,000  $600,000  $800,000  $1,000,000  $1,200,000  $1,400,000 Neighborhoods, Resources, and Events Budget Actual Last Year Page 32 of 37 City of Renton Monthly Expenditure Analysis ‐ 2017 Budget Year Museum Fund Budget YTD Actual Annual %  over (under) Jan 19,490              19,400               ‐0.46% Feb 38,851              39,555              1.81% Mar 57,801              59,213              2.44% Apr 77,036              79,223              2.84% May 96,758               Jun 116,580            Jul 136,413            Aug 156,373            Sep 176,366            Oct 196,623            Nov 216,498            Dec 236,275            Percent of budget expended 33.53% Public Works  Admin Budget YTD Actual Annual %  over (under) Jan 33,358              33,498              0.42% Feb 68,245              67,352               ‐1.31% Mar 102,054           101,914            ‐0.14% Apr 135,775           135,878           0.08% May 169,617            Jun 203,557            Jul 237,559            Aug 272,046            Sep 306,358            Oct 339,748            Nov 373,069            Dec 406,398            Percent of budget expended 33.43%  $‐  $50,000  $100,000  $150,000  $200,000  $250,000  $300,000  $350,000  $400,000  $450,000 Public Works Admin Budget Actual Last Year  $‐  $30,000  $60,000  $90,000  $120,000  $150,000  $180,000  $210,000  $240,000 Museum Fund Budget Actual Last Year Page 33 of 37 City of Renton Monthly Expenditure Analysis ‐ 2017 Budget Year Street  Maintenance Budget YTD Actual Annual %  over (under) Jan 439,569           408,757            ‐7.01% Feb 886,721           920,483           3.81% Mar 1,366,996        1,383,891        1.24% Apr 1,835,020        1,913,150        4.26% May 2,295,588         Jun 2,759,772         Jul 3,256,692         Aug 3,742,444         Sep 4,214,166         Oct 4,682,566         Nov 5,131,438         Dec 5,636,437         Percent of budget expended 33.94% Transportation Budget YTD Actual Annual %  over (under) Jan 340,428           326,959            ‐3.96% Feb 706,499           694,002            ‐1.77% Mar 1,247,152        1,046,712         ‐16.07% Apr 1,619,928        1,531,026         ‐5.49% May 2,095,850         Jun 2,513,261         Jul 2,960,840         Aug 3,404,337         Sep 3,854,060         Oct 4,693,977         Nov 5,071,355         Dec 5,669,897         Percent of budget expended 27.00%  $‐  $1.00  $2.00  $3.00  $4.00  $5.00  $6.00 Millions Street Maintenance Budget Actual Last Year $0.0 $1.0 $2.0 $3.0 $4.0 $5.0 $6.0 Millions Transportation Budget Actual Last Year Page 34 of 37 City of Renton Monthly Expenditure Analysis ‐ 2017 Budget Year Debt Service Budget YTD Actual Annual %  over (under) Jan 41,377              41,377              0.00% Feb 291,694           291,694           0.00% Mar 293,691           293,691           0.00% Apr 293,691           293,691           0.00% May 2,527,762         Jun 3,033,315         Jul 3,538,867         Aug 4,044,419         Sep 4,549,972         Oct 5,055,524         Nov 5,561,077         Dec 6,066,629         Percent of budget expended 4.84% Non‐ Departmental  Other City Budget YTD Actual Annual %  over (under) Jan 301,517           301,517           0.00% Feb 531,962           531,962           0.00% Mar 776,618           776,618           0.00% Apr 1,072,621        1,072,621        0.00% May 6,581,480         Jun 7,897,776         Jul 9,214,071         Aug 10,530,367       Sep 11,846,663       Oct 13,162,959       Nov 14,479,255       Dec 15,795,551       Percent of budget expended 6.79%  $‐  $2.00  $4.00  $6.00  $8.00  $10.00  $12.00  $14.00  $16.00  $18.00 Millions Non‐Departmental Other City Services Budget Actual Last Year  $‐  $1  $2  $3  $4  $5  $6  $7 Millions Debt Service Budget Actual Last Year Page 35 of 37 City of Renton Monthly Enterprise Fund Financial Report ‐ 2017 Budget Year Utilities Budget Revenue Expense Jan 4,298,388        6,899,538      3,629,075       Feb 10,508,247      13,370,807    7,900,322       Mar 16,709,830      19,032,931    12,269,408     Apr 22,820,299      24,791,562    19,152,344     May 29,105,061       Jun 38,397,219       Jul 45,228,609       Aug 57,815,428       Sep 69,394,209       Oct 91,234,500       Nov 98,233,402       Dec 112,210,701     Percent of budget expended 11.32% Note:  Operations and Capital Airport Budget Revenue Expense Jan 288,895           255,451          164,122           Feb 697,977           475,859          305,251           Mar 1,160,641        696,609          405,972           Apr 1,606,298        933,649          560,448           May 1,968,738         Jun 2,393,975         Jul 2,822,454         Aug 3,228,920         Sep 3,781,625         Oct 4,374,658         Nov 4,712,186         Dec 5,688,023         Percent of budget expended 9.85% Note:  Operations and Capital $0 $10 $20 $30 $40 $50 $60 $70 $80 $90 $100 $110 $120 Millions Utilities Budget Revenue Expense  $‐  $1.00  $2.00  $3.00  $4.00  $5.00  $6.00 Millions Airport Budget Revenue Expense Page 36 of 37 City of Renton Monthly Enterprise Fund Financial Report ‐ 2017 Budget Year Golf Course Budget Revenue Expense Jan 137,464           60,345            141,202           Feb 293,683           133,495          325,022           Mar 489,627           226,967          523,715           Apr 658,337           415,629          739,488           May 838,487            Jun 1,035,356         Jul 1,262,542         Aug 1,469,281         Sep 1,655,432         Oct 1,851,777         Nov 2,026,038         Dec 2,630,288         Percent of budget expended 28.11% Note:  Operations and Capital  $‐  $0.30  $0.60  $0.90  $1.20  $1.50  $1.80  $2.10  $2.40  $2.70  $3.00 Millions Golf Course Budget Revenue Expense Page 37 of 37