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File #: AM No. 25-063   
Type: Staff Report Status: Presented
File created: 1/9/2025 In control: City Council
On agenda: 4/15/2025 Final action: 4/15/2025
Title: Fourth Quarter 2024 Financial Report
Attachments: 1. Agenda Memo, 2. Attachment A: Presentation
TO: Members of the City Council
FROM: Mayor Angela Birney
DEPARTMENT DIRECTOR CONTACT(S):
Finance
Kelley Cochran
425-556-2748

DEPARTMENT STAFF:
Finance
Haritha Narra
Deputy Finance Director
Finance
Hailey Zurcher
Financial Planning Manager


TITLE:
title
Fourth Quarter 2024 Financial Report


OVERVIEW STATEMENT:
recommendation
Review the City's financial performance from January 2023 to December 2024. Please note that the 2024 year-end process is still in progress, and the figures presented here are preliminary.

? Additional Background Information/Description of Proposal Attached


REQUESTED ACTION:

? Receive Information ? Provide Direction ? Approve


REQUEST RATIONALE:

* Relevant Plans/Policies:
N/A
* Required:
N/A
* Council Request:
N/A
* Other Key Facts:
N/A


OUTCOMES:
The key financial highlights from January 1, 2023, through December 31, 2024, include the following:

REVENUE:

Total revenue is 12.9%, or $30.4 million, above target.
* Property Tax is 1.5%, or $772,000, below target.

* Sales & Use Tax is 21.4% ($17.8 million) above target, driven in part by growth in wholesale, accommodation, food services, and recreation. The primary contributor to this increase is development activity; however, there has been a decline in 2024 compared to previous years. One-time sales tax revenue from construction totals $24.0 million. Please note that due to a two-month lag in collections, November and December are not yet included.

* Utility & Other Taxes are 30.9%, or $6.6 million, above target primarily due to increase electricity rates by Puget Sound Energy.

* Development Permits and Fees are 0.3%, or $74,000, below target, decrease in construction activity compared to previous years. Development fees were updated in 2024.

* Other Revenues are 87.4%, or $6.7 million, above target due to high Annual Percentage Yield (APY) on short term investments.

EXPENDITURES:

* Total expenditures are 2.9%, or $8.5 million under target.

* Spend rate for some d...

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