HomeMy WebLinkAbout11.18.13
CITY COUNCIL REGULAR MEETING
CITY OF EVANSTON, ILLINOIS
LORRAINE H. MORTON CIVIC CENTER
COUNCIL CHAMBERS
Monday, November 18, 2013
7:00 p.m.
ORDER OF BUSINESS
(I) City Council Roll Call – Begin with Alderman Grover
(II) Mayor Public Announcements
Snow Plow Painting Awards
Update on the 150th Anniversary Goal of 150,000 Volunteer Hours
(III) City Manager Public Announcements
(IV) Communications: City Clerk
(V) Citizen Comment
Members of the public are welcome to speak at City Council meetings. As part of the Council
agenda, a period for citizen comments shall be offered at the commencement of each regular
Council meeting. Those wishing to speak should sign their name, address and the agenda item
or topic to be addressed on a designated participation sheet. If there are five or fewer speakers,
fifteen minutes shall be provided for Citizen Comment. If there are more than five speakers, a
period of forty-five minutes shall be provided for all comment, and no individual shall speak longer
than three minutes. The Mayor will allocate time among the speakers to ensure that Citizen
Comment does not exceed forty-five minutes. The business of the City Council shall commence
forty-five minutes after the beginning of Citizen Comment. Aldermen do not respond during
Citizen Comment. Citizen Comment is intended to foster dialogue in a respectful and civil
manner. Citizen comments are requested to be made with these guidelines in mind.
(VI) Special Order of Business: Budget Presentation and Discussion
(VII) Call of the Wards
(Aldermen shall be called upon by the Mayor to announce or provide information
about any Ward or City matter which an Alderman desires to bring before the
Council.) {Council Rule 2.1(10)}
(VIII) Executive Session
(IX) Adjournment
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City Council Agenda November 18, 2013 Page 2 of 2
SPECIAL ORDER OF BUSINESS
(SP1) Consideration of FY2014 City of Evanston Budget
No formal action will be taken regarding the FY2014 Budget. This is a
continuation of the Council budget discussion begun on October 21, 2013.
Budget documents are available here: http://www.cityofevanston.org/city-budget/
For Discussion
MEETINGS SCHEDULED THROUGH NOVEMBER, 2013
Upcoming Aldermanic Committee Meetings
Wed, Nov 20 6 pm Transportation/Parking Committee
Wed, Nov 20 6:30 pm M/W/EBE Advisory Committee
Wed, Nov 20 7:30 pm Economic Development Committee
Mon, Nov 25 6 pm Town Board/A&PW, P&D, City Council
Meetings
Order and agenda items are subject to change.
Information is available about Evanston City Council meetings at: www.cityofevanston.org/citycouncil.
Questions can be directed to the City Manager’s Office at 847-866-2936. The City is committed to
ensuring accessibility for all citizens. If an accommodation is needed to participate in this meeting, please
contact the City Manager’s Office 48 hours in advance so that arrangements can be made for the
accommodation if possible.
10/24/2013 6:42 PM 2 of 15
Page 1 of 10
For City Council meeting of November 18, 2013 Item SP1
City of Evanston FY2014 Budget
For Discussion
To: Honorable Mayor Tisdahl and Members of the City Council
From: Wally Bobkiewicz, City Manager
Subject: Revisions to the FY 2014 Budget
Date: November 15, 2013
The purpose of this memorandum is to provide a summary of recommended changes to
the FY 2014 Proposed Budget. The budget changes presented in this report are based
on City Council feedback, subsequent reports received (e.g. Mental Health Board
recommendation), favorable 2013B debt refinancing, and updated revenue projections.
In addition, during the City’s Strategic Planning Sessions, an emphasis was placed on
long term capital and financing concerns. The Budget Team and departmental staff will
be available to provide additional explanation related to the recommended 2014 Budget
revisions during the City Council Budget Discussion scheduled on November 18, 2013.
EXECUTIVE SUMMARY
Section 1 – 2013 General Fund Estimated Surplus
o 2013 surplus estimate revised from $1.97 million to $2.2 million due to
increase in Real Estate Transfer Tax.
o Surplus Disposition – Transfer to:
Insurance Fund - $500,000
Fleet Maintenance Fund - $600,000
Debt Service Fund - $1,000,000
Remaining Balance of $67,896
Section 2 – Fiscal Year 2014 Budget Adjustments
o Original surplus projection of $230,817 revised to $170,225
o Revised Proposed Budget includes one-time interfund transfers
Debt Service Fund - $609,000
Capital Improvement Fund - $936,500
o Results in no City property tax levy increase for 2014
o Based on City Council input on the Proposed 2014 Budget and during the
Strategic Planning Process, “One-time” expenses proposed in the General
Fund were reduced to allow for increased funding of Capital Projects and
the reduction of property taxes devoted to debt.
Memorandum
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Section 3 – Mental Health Board: Staff is recommending total funding for the
Community Purchased Services at $785,715 with the General Fund providing
$620,765 and the Township budgeting $164,950. This represents an increase of
$37,415 (5.0%) in comparison to the 2013 allocation of $748,020.
Section 4 – Debt Service Fund: Prior to the 2013B refunding, the debt service
tax levy was projected to increase by $2.9 million. Staff is recommending the
use of $1.0 million in 2013 General Fund surplus, $609,000 in projected 2014
surplus and $1.3 million in 2013B refunding savings to eliminate the tax levy
increase.
Section 5 – Solid Waste Fund: The 2014 Proposed Budget included fee
increases to the 95 gallon and 65 gallon cart fees, the yard waste cart fee and
the sticker fee. Staff recommends a $3.00 increase to the 95 gallon cart with no
increases to other fees. This change will provide needed revenue to the Solid
Waste Fund, but will also encourage recycling through the use of the 65 gallon
cart. This change will require a $1,056,000 transfer from the General Fund to the
Solid Waste Fund which is still less than the $1,250,000 budgeted for 2013.
Section 6 – Library Fund: The Evanston Public Library Proposed 2014 Budget
included a $750,125 property tax increase. This increase has been reduced to
$528,883, which equates to an approximate 1.25% increase in the City’s total
property tax levy.
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Section 1 – Fiscal Year 2013 General Fund Estimated Surplus: Per the FY 2014
Proposed Budget, staff forecasted a FY 2013 year end General Fund surplus totaling
approximately $2.0 million. As a result of unanticipated additional Real Estate Transfer
Tax revenue due to the sale of the Church Street property, staff has revised its 2013
year end surplus projection to approximately $2.2M. Initial staff recommendations for
disbursement of the projected FY 2013 year end General Fund surplus were as follows:
Insurance Fund - $500,000
Fleet Maintenance Fund - $600,000
Capital Improvement Fund - $300,000
Remaining Balance of $567,896 to be Retained in General Fund
Based on City Council input, staff has revised its recommendation for disbursement of
the projected 2013 General Fund surplus. The revised proposal would allow the City to
improve cash and fund balances in the Insurance and Fleet Maintenance Funds, while
disbursing the remaining 2013 surplus to the Debt Service Fund. Additionally, the
revised proposal would increase contributions to the Police and Fire Pension Funds to
match current year funding levels. The revised FY 2013 General Fund surplus
distribution is summarized below:
Insurance Fund - $500,000
Fleet Maintenance Fund - $600,000
Debt Service Fund - $1,000,000
Remaining Balance of $67,896 to be Retained in General Fund
A comparison of the 2013 General Fund surplus distribution proposals is provided
below:
Original Proposal Revised Proposal
FY 2013 FY 2013
Surplus Surplus
Projection Projection
Revenues 84,995,619$ 85,195,619$
Expenditures 83,027,723$ 83,027,723$
Net 1,967,896$ 2,167,896$
Transfer to Capital Improvement 300,000$ -$
Transfer to Debt Service Fund -$ 1,000,000$
Transfer to Fleet Maintenance Fund 600,000$ 600,000$
Transfer to Insurance Fund 500,000$ 500,000$
Surplus to be Retained in General Fund 567,896$ 67,896$
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Section 2 – Fiscal Year 2014 Budget Adjustments: The FY 2014 General Fund
budget was presented as a balanced budget with a slight surplus of $230,817. In an
effort to balance the General Fund budget, staff submitted a series of revenue and
expense adjustment proposals for City Council consideration. Based on discussions
with City Council, staff has revised its initial budget-balancing recommendations as
listed below:
Revenue Adjustments:Original Proposal Revised Proposal
Reduce Property Tax Levy for Library Interfund Transfer $ - $ (250,000)
Interfund Transfer from Library Fund for Administrative Services $ - $ 250,000
Increase Building Permit Fees 300,000$ 450,000$
Youth Organization Umbrella (YOU) Grant 40,000$ 40,000$
Increase Interfund Transfers to General Fund by 3%225,000$ 225,000$
Increase Real Estate Transfer Tax Revenue Projection -$ 270,000$
Increase Liquor Tax Revenue Projection -$ 75,000$
Increase Electric Utility Tax Projection -$ 70,000$
Total Revenue Adjustments 565,000$ 1,130,000$
Expense Adjustments:Original Proposal Revised Proposal
Reduce Interfund Transfer to Solid Waste Fund (450,000)$ (190,000)$
Citywide Salary Savings (0.5%) to (1.0%)(300,000)$ (600,000)$
Additional Support to Mental Health Board -$ 114,460$
Additional Support for Summer Youth Employment -$ 30,000$
Elimination of Human Resource Contractor (133,500)$ (133,500)$
Addition of Human Resource Specialist 123,549$ 123,549$
Scheduled Computer Purchases per Replacement Plan 30,000$ -$
Increase to Police Training 33,800$ -$
Increase for Activities at the School-Based Health Clinic at ETHS 9,000$ 9,000$
Addition of 2 YOU Grant Funded Outreach Workers 42,368$ 42,368$
Addition of 2 Recreation Instructors at 28 Hours per Week (Offset
by $24K of Revenue)26,068$ 2,000$
Replace 0.5 FTE Rec Aide and 0.5 FTE Preschool Instructor with 1
FTE Preschool Rec Aide 11,357$ 11,357$
Total Expense Adjustments (607,358)$ (590,766)$
As the table above indicates, the revised revenue adjustment proposal for the General
Fund has been increased from $565,000 to $1,130,000. The changes to the proposed
General Fund revenue adjustments are summarized below:
Increase Building Permit Fees – Staff’s original budget-balancing proposal for
this item included an increase in the Building Permit Fee by $1 per $1,000 for
permits up to $1M and $2 per $1,000 for permits over $1M. This proposed
building permit fee increase was projected to generate approximately $300,000
in revenue for the General Fund.
Staff has developed a revised proposal for increasing the current Building Permit
Fee. Per the revised proposal, Building Permit Fees would be increased by
$1.50 per $1,000 for permits up to $1M and $2.50 per $1,000 for permits over
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$1M. Staff projects the revised proposal will generate approximately $450,000 in
revenue for the General Fund.
Increase General Fund Revenue Projections for Real Estate Transfer Tax, Liquor
Tax and Electric Utility Tax – Revenue projections for major General Fund
accounts are typically completed in June. Based on recent year-to-date revenue
collection data, staff is proposing adjusting the FY 2014 General Fund revenue
forecasts for the following items:
As the table above indicates, staff proposes increasing the 2014 General Fund
revenue projections for Real Estate Transfer Tax, Liquor Tax and Electric Utility
Tax. The revised General Fund revenue adjustments will provide additional
revenue totaling $415,000 for the General Fund in 2014. Staff will continue to
monitor these items throughout the duration of 2013 and will provide updates to
City Council relative to General Fund revenue performance.
In addition to the revised General Fund revenue adjustments listed above, staff is
proposing several changes to the proposed expenditure adjustments submitted as part
of the FY 2014 Proposed Budget, which are summarized below:
Reduce Interfund Transfer from the General Fund to the Solid Waste Fund – As
noted in Section 2 of this report, staff has developed a revised refuse and yard
waste fee increase proposal for City Council consideration. If the revised refuse
and yard waste fee structure is implemented, the annual General Fund transfer
to the Solid Waste Fund would be reduced from approximately $1,245,967 to
$1,056,000, resulting in a General Fund savings of approximately $190,000.
Citywide Salary Savings - Staff initially proposed budgeting General Fund
salaries at 99.5% to account for the various position vacancies that take place
throughout the year. This action would produce an estimated savings in the
General Fund of approximately $300,000. Staff has developed a revised
proposal for City Council in which the City would budget General Fund salaries at
99% for 2014. This action would produce a savings of approximately $600,000
for the General Fund.
Police Computer Purchases and Training – The FY 2014 Proposed Budget
included $30,000 for scheduled replacement of Police computers and $33,800
for additional Police Training. Staff recommends these costs be absorbed into
the existing FY 2014 General Fund Budget for the Police Department.
Revenue FY 13 Budget
FY 2013 YTD
(thru 9/30)
FY 2013 YTD
% of Budget
FY 14
Proposed
FY 14
Revised Change
Real Estate Transfer Tax 2,100,000$ 2,574,019$ 122.57% 2,775,000$ 3,045,000$ 270,000$
Liquor Tax 2,350,000$ 1,569,163$ 66.77% 2,300,000$ 2,375,000$ 75,000$
Electric Utility Tax 3,069,806$ 2,210,150$ 72.00% 3,000,000$ 3,070,000$ 70,000$
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Addition of 2 Recreation Instructors at 28 Hours per Week – The FY 2014
Proposed Budget included $26,068 for the addition of two Recreation Instructors.
Per Parks, Recreation and Community Services, these two positions will be
offset by approximately $24,000 of additional revenue, resulting in a net cost to
the General Fund of $2,000.
Summer Youth Employment Program – Staff proposes an increase of $30,000
for the Summer Youth Employment Program to be provided by the General
Fund.
One Time Revenues and Expenses: The Proposed 2014 Budget projects building
permit revenue to increase by $2,770,000. Of this number, approximately half is
considered on-going revenue while the other half is due to large permit/building projects
that may not continue on an on-going basis. As such, this revenue was deemed to be
one-time revenue, to be used to off-set one-time expenses as per the Council’s policy.
As part of the FY 2014 Proposed Budget, staff submitted a series of recommended one-
time expenses totaling $1.385M. Based on discussions with City Council, staff has
revised the list of one-time expenses as shown in the table below:
One-Time Expenses:
Original
Proposal
Revised
Proposal
Kubota r400 Vehicle (Snow and Sidewalk) 100,000$ 100,000$
ACCELA System Update 100,000$ -$
Equipment Replacement Fund Transfer 170,000$ -$
Dutch Elm Tree Inoculations 200,000$ 200,000$
Bike Racks 100,000$ 50,000$
Fire Department - 12 Mobile Computers 46,000$ -$
Automated Stretcher Lift Device 40,000$ 40,000$
Tree Planting 58,500$ 58,500$
Mobile City Hall Vehicle 150,000$ -$
Forestry Technology 100,000$ -$
Information Technology Purchases 320,500$ -$
Transfer to Debt Service Fund (2014 Debt
Service Payment)-$ 609,000$
Transfer to Capital Improvement Fund
(Project Contingency)-$ 636,500$
Transfer to Capital Improvement Fund
(Strategic Plan Studies)-$ 300,000$
TOTAL 1,385,000$ 1,994,000$
As the table above indicates, the revised proposal for 2014 one-time expenses includes
transfers to the Capital Improvement Fund totaling $936,500. Of this amount, $300,000
is proposed to be used for capital planning and facilities evaluation studies as discussed
on November 5, 2013 in the City Council Strategic Planning Meeting. Additionally,
$636,500 will be held in contingency pending the results of the City Council Strategic
Plan prioritization of facilities and parks related projects.
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Section 3 – Mental Health Board Allocation: The FY 2014 Proposed Budget
included $506,305 as a preliminary estimate for General Fund support to the Mental
Health Board. Additionally, the Evanston Township would provide funding totaling
$124,950 to support Community Purchased Services, producing a total funding level of
$631,255. The 2014 Proposed Budget for these items was developed prior to the
approval by the Human Services Committee of the annual allocation recommended by
the Mental Health Board.
Staff is recommending total funding for the Community Purchased Services at $785,715
with the General Fund providing $620,765 and the Township budgeting $164,950. This
represents an increase of $37,415 (5.0%) in comparison to the 2013 allocation of
$748,020. The staff recommended amount of $785,715 is $37,415 less than the Mental
Health Board requested amount of $828,979. The net impact to the FY 2014 General
Fund Budget for this action would be an increase of $114,460.
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Section 4 – Debt Service Fund: The Proposed 2014 Budget presented a substantial
increase in the Debt Service tax levy due to large increases in principle payments from
the 2006 and 2007 bonds. Even with an estimated refinancing of 2004 and 2005
bonds, the Proposed Budget showed a large increase as noted below:
2012 Debt Service Tax Levy $11,798,019
2013 Debt Service Levy (prior to 2013B refunding) $14,689,666
Increase before 2013B Refunding $ 2,891,647
Adjustments to 2013 Proposed Tax Levy
New Library Fund Debt Levy Breakout ($ 748,178)
Estimated Savings from 2013B Refunding ($1,373,384)
TOTAL 2013 Proposed Debt Service Fund Levy $12,568,104
(Page 41 and 156 of 2014 Proposed Budget)
Final refinancing numbers produced slightly more savings overall, but the spread of the
savings was slightly different than what was included in the 2014 Proposed Budget.
This difference stems from the goal to stabilize the 2014 Projected Tax Levy which will
also have a spike in debt service payments from the FY 2006-07 bonds.
Using actual numbers from the 2013B Bond refunding issue, the analysis changes to
the following:
Revised Debt Service after 2013B Refunding $12,658,587
Library Debt Breakout $ 748,178
TOTAL Revised 2013 Debt Service Levy $13,406,765
2012 Adopted Debt Service Levy $11,798,019
Net Increase in Debt Service Levy $ 1,608,746
Based on additional revenues received from Real Estate Transfer Taxes, the 2013
Budget is estimated to end the year with a $2.2 million surplus. Staff recommends $1.0
million of this surplus be used to reduce the 2013 debt service tax levy. To eliminate
the remaining 2013 Debt Service Tax Levy increase of $608,746 completely, staff
recommends the use of Proposed 2014 Budget surplus revenue.
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Section 5 – Solid Waste Fund: The General Fund currently provides an annual
transfer of $1,245,967 to supplement operational revenues in the Solid Waste Fund. In
an effort to move the Solid Waste Fund toward self-sufficiency, staff recommended
increases to the City’s current refuse and yard waste fees which would generate
approximately $900,000 in additional revenue for the Solid Waste Fund. These refuse
and yard waste fee increases would allow for a reduction of the General Fund transfer
to the Solid Waste Fund by approximately $450,000, from $1,245,967 to approximately
$800,000.
Based on City Council discussions during the FY 2014 Budget process, staff has
developed a revised refuse and yard waste fee structure for City Council consideration.
A comparison of the refuse and yard waste fee structures is listed in the table below:
2013 Current Fee 2014 Initial Proposal 2014 Revised Proposal
95 gallon Cart Monthly Fee $ 14.95 $ 18.95 $ 17.95
65 gallon Cart Monthly Fee $ 7.95 $ 9.95 $ 7.95
Yard Waste Cart Annual
Fee $ 25.00 $ 50.00 $ 25.00
Yard Waste Sticker $ 1.75 $ 3.00 $ 1.75
If fees are increased by the alternative amount listed in the table above, revenue increases
to the Solid Waste Fund will be reduced from $900,000 to approximately $380,000. This
would result in the General Fund transfer to Solid Waste increasing from $800,000 to
$1,056,000 to offset the change.
With either increase, City fees would remain substantially below those charged in area
communities, which according to Solid Waste Agency of Northern Cook County (SWANCC)
average $22 per month. The following table compares the City’s current and proposed rates
with area communities.
Municipality
Size Refuse Collection
Container
Yard Waste Collection
Fees
95 Gal 65 Gal Annual Sticker
Oak Park $21.38 $18.10 $122 $2.36
Arlington Hts. $24.55 N/A $125 $2.10
Wilmette $21.63 N/A N/A $2.25
Glenview $16.63 N/A $146 N/A
Sample Avg. $21.00 $18.00 $131 $2.25
Evanston: Current $14.95 $7.95 $25 $1.75
Evanston: Proposed $18.95 $9.95 $50 $3.00
Evanston Alternate #1: $17.95 $7.95 $25 $1.75
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Section 6 – Library: Following a review of City of Evanston administrative, technical
and financial support which is currently being provided to the Evanston Public Library,
staff proposes the addition of an interfund transfer from the Library Fund to the General
Fund and Insurance Fund of $250,000. The purpose of the proposed transfer is to
reimburse the General Fund for administrative services provided throughout the year
including payroll, human resources, information technology support, and financial
management.
The proposed interfund transfer will increase the Library’s proposed 2013 tax levy (to be
collected in 2014) by $250,000 and decrease the City’s General Fund 2014 levy by the
same amount. As a result there will be no net effect on a property tax payer.
The Library Capital Fund is removed from the 2014 Library recommendation.
Together, the staff of the Evanston Library and the City of Evanston will continue to
monitor expenses and refine the chargeback amount as necessary in the future. The
Library has reviewed the operating budget for 2014 and also proposes the following
adjustments to their original budget, which will reduce the 2013 tax levy request:
FY2014 Proposed Levy $5,003,339
FY 2013 Adopted Levy $4,253,125
Original Increase $ 750,214
ADJUSTMENTS
Remove Capital plan reserve ($150,000)
Add Chargebacks to General Fund $250,000
Offset with Reduction to General Fund Levy ($250,000)
Delay Hiring of New Positions ($14,765)
Budget Staff at 99% ($38,600)
Additional Per Capita Grant Revenue ($17,877)
NET CHANGE IN 2014 LEVY $528,972
ATTACHMENTS
FY 2014 Budget-Balancing Worksheet
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ATTACHMENT A
FY 2014 FY 2014
INITIAL REVISED
GENERAL FUND - PROPOSED REVENUE ADJUSTMENTS (ON-GOING)ADJUSTMENTS ADJUSTMENTS
GENERAL FUND BUDGET ADJUSTMENTS - REVENUES
Citywide
Reduce Property Tax Levy for Library Interfund Transfer - (250,000)
Interfund Transfer from Library Fund for Administrative Services - 250,000
Increase Building Permit Fee 300,000 450,000
Youth Organization Umbrella (YOU) Grant 40,000 40,000
Increase Interfund Transfers to General Fund by 3%225,000 225,000
Increase Real Estate Transfer Tax Revenue Projection - 270,000
Increase Liquor Tax Projection - 75,000
Increase Electric Utility Tax Projection - 70,000
SUBTOTAL REVENUE ADJUSTMENTS 565,000$ 1,130,000
FY 2014 FY 2014
INITIAL REVISED
GENERAL FUND - PROPOSED EXPENSE ADJUSTMENTS (ON-GOING)ADJUSTMENTS ADJUSTMENTS
Citywide
Reduce Interfund Transfer to Solid Waste Fund (450,000) (190,000)
Additional Support to Mental Health Board / Community Purchased Services - 114,460
Additional Support for Summer Youth Employment - 30,000
Citywide Salary Savings (300,000) (600,000)
Subtotal Citywide (750,000)$ (645,540)
Department Reduction Detail
Administrative Services
Elimination of Human Resource Contractor (133,500) (133,500)
Addition of Human Resource Specialist 123,549 123,549
Subtotal Administrative Services (9,951)$ (9,951)
Police
Scheduled Computer Purchases per Replacement Plan 30,000 -
Increase to Police Training 33,800 -
Subtotal Police 63,800$ -
Health
Increase for Activities at the School-Based Health Clinic at ETHS 9,000 9,000
Subtotal Health 9,000$ 9,000
Parks, Recreation and Community Services
Addition of 2 YOU Grant Funded Outreach Workers 42,368 42,368
Addition of 2 Recreation Instructors at 28 Hours per Week 26,068 2,000
Replace 0.5 FTE Rec Aide and 0.5 FTE Preschool Instructor with 1 FTE Preschool Rec Aide 11,357 11,357
Subtotal Parks, Recreation and Community Services 79,793$ 55,725
TOTAL GENERAL FUND EXPENSE ADJUSTMENTS (607,358)$ (590,766)$
FY 2014 BUDGET ADJUSTMENT REQUEST WORKSHEET
CITY OF EVANSTON
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ATTACHMENT A
FY 2014 BUDGET ADJUSTMENT REQUEST WORKSHEET
CITY OF EVANSTON
FY 2014 FY 2014
INITIAL REVISED
GENERAL FUND - PROPOSED ONE-TIME REVENUE ADJUSTMENTS ADJUSTMENTS ADJUSTMENTS
Citywide
One-Time Building Permit Revenue from Northwestern Construction Projects 1,385,000 1,385,000
Subtotal - Citywide One-Time Revenue Adjustments 1,385,000$ 1,385,000
FY 2014 FY 2014
INITIAL REVISED
GENERAL FUND - PROPOSED ONE-TIME EXPENSE ADJUSTMENTS ADJUSTMENTS ADJUSTMENTS
Citywide
Kubota r400 Vehicle 100,000 100,000
ACCELA System Update 100,000 -
Equipment Replacement Fund Transfer 170,000 -
Dutch Elm Tree Inoculations 200,000 200,000
Bike Racks 100,000 50,000
Fire Department - 12 Mobile Computers 46,000 -
Automated Stretcher Lift Device 40,000 40,000
Tree Planting 58,500 58,500
Mobile City Hall Vehicle 150,000 -
Forestry Technology 100,000 -
Information Technology Purchases 320,500 -
Transfer to Debt Service Fund (2014 Debt Service Payment)- 609,000
Transfer to Capital Improvement Fund (Project Contingency - Parks and Facilities)- 636,500
Transfer to Capital Improvement Fund (Strategic Plan Studies)- 300,000
Subtotal One-Time Expenses 1,385,000$ 1,994,000$
TOTAL REVENUE ADJUSTMENTS (ON-GOING)565,000$ 1,130,000
TOTAL EXPENDITURE ADJUSTMENTS (ON-GOING)(607,358)$ (590,766)
TOTAL DEFICIT REDUCTION (PER BUDGET BALANCING WORKSHEET)1,172,358$ 1,720,766
TOTAL REVENUE ADJUSTMENTS (ONE-TIME)1,385,000$ 1,385,000
TOTAL EXPENDITURE ADJUSTMENTS (ONE-TIME)1,385,000$ 1,994,000
TOTAL PROJECTED REVENUES BEFORE ADJUSTMENTS (General Fund)86,670,298$ 86,670,298
TOTAL PROJECTED EXPENDITURES BEFORE ADJUSTMENTS (General Fund)87,611,839$ 87,611,839
TOTAL PROJECTED SURPLUS/(DEFICIT) BEFORE ADJUSTMENTS (General Fund)(941,541)$ (941,541)
NET SURPLUS/(DEFICIT) AFTER ADJUSTMENTS (General Fund)230,817$ 170,225$
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ATTACHMENT A
FY 2014 BUDGET ADJUSTMENT REQUEST WORKSHEET
CITY OF EVANSTON
FY 2014 FY 2014
INITIAL REVISED
OTHER FUNDS - PROPOSED REVENUE ADJUSTMENTS ADJUSTMENTS ADJUSTMENTS
Solid Waste
Increase Refuse Cart Fees 800,000 380,000
Reduce Transfer from General Fund (450,000) (190,000)
Increase Yard Waste Subscription Fee 100,000 -
Subtotal - Solid Waste 450,000$ 190,000
TOTAL REVENUE ADJUSTMENTS (Other Funds)450,000$ 190,000
FY 2014 FY 2014
INITIAL REVISED
OTHER FUNDS - PROPOSED EXPENSE ADJUSTMENTS ADJUSTMENTS ADJUSTMENTS
Library Fund
Interfund Transfer to General Fund for Administrative Services - 250,000
Subtotal - Library Fund -$ 250,000$
Water Fund
Addition of Permanent Part-Time Clerk II Position 20,000 20,000
Subtotal Water Fund 20,000$ 20,000
Insurance Fund
Addition of Safety Specialist at 1 FTE 122,908 122,908
Reduced Worker's Compensation Expenses Anticipated from Safety Specialist (100,000) (100,000)
Reduction for TPA Service Charges (25,000) (25,000)
Subtotal Insurance Fund (2,092)$ (2,092)
TOTAL EXPENSE Adjustments (Other Funds)17,908$ 267,908$
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