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HomeMy WebLinkAbout43-O-24 Authorizing the City of Evanston City Manager to Amend the Total Fiscal Year 2023 Budget by ($52,234,143), to a New Total of $344,972,907 04/11/2024 43-O-24 AN ORDINANCE Authorizing the City of Evanston City Manager to Amend the Total Fiscal Year 2023 Budget by ($52,234,143), to a New Total of $344,972,907 WHEREAS, a total budget increase of eighteen million, two hundred and sixty- five thousand, eight hundred and fifty-seven dollars ($18,265,857) is required due to the following eleven funds: WHEREAS, a total budget decrease of seventy million, five hundred thousand dollars ($70,500,000) can be reduced from the following seven funds: Fund 2023 Adopted Budget 2023 Actual Expenses Budget to Actual Variance Adjustment 100 GENERAL FUND 127,737,614 142,754,967 (15,017,352)15,317,352 180 GOOD NEIGHBOR FUND 85,000 557,887 (472,887)472,887 187 LIBRARY CAPITAL IMPROVEMENT FD 950,000 1,192,903 (242,903)242,903 210 SPECIAL SERVICE AREA (SSA) #9 575,000 640,515 (65,515)65,515 330 HOWARD-RIDGE TIF FUND 1,430,913 1,553,879 (122,966)122,966 340 DEMPSTER-DODGE TIF FUND 176,483 185,426 (8,943)8,943 355 SPECIAL SERVICE AREA (SSA) #7 140,000 144,223 (4,223)4,223 360 SPECIAL SERVICE AREA (SSA) #8 60,200 60,632 (432)432 365 FIVE FIFTH TIF FUND 100,000 920,970 (820,970)820,970 420 SPECIAL ASSESSMENT FUND 830,360 1,137,031 (306,671)306,671 600 FLEET SERVICES FUND 3,461,979 4,364,974 (902,995)902,995 Fund 2023 Adopted Budget 2023 Actual Expenses Budget to Actual Variance Adjustment 170 AMERICAN RESCUE PLAN 22,750,000 6,856,079 15,893,921 (15,000,000) 200 MOTOR FUEL TAX FUND 4,141,600 2,831,512 1,310,088 (500,000) 250 AFFORDABLE HOUSING FUND 1,926,626 487,487 1,439,139 (1,000,000) 415 CAPITAL IMPROVEMENTS FUND 22,492,500 13,421,416 9,071,084 (7,000,000) 510 WATER FUND 23,108,918 16,387,678 6,721,239 (5,000,000) 513 WATER DEPR IMPRV &EXTENSION FUND 57,792,200 3,140,832 54,651,368 (40,000,000) 515 SEWER FUND 11,251,969 8,068,897 3,183,072 (2,000,000) Page 7 of 22 Doc ID: 74b8c0a48ee0dd4ded7aac1d867648332055dac1 43-O-24 ~2~ NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF EVANSTON, COOK COUNTY, ILLINOIS: SECTION 1: That the foregoing recitals are hereby found as fact and made a part hereof. SECTION 2: That the Council authorize the Fiscal Year 2023 budget be reduced from three hundred and ninety-seven million, two hundred and seven thousand, and fifty dollars ($397,207,050) to three hundred forty-four million, nine hundred and seventy-two thousand, nine hundred and seven dollars ($344,972,907) as summarized in the document attached hereto and incorporated herein as Exhibit A. SECTION 3: That approval of this ordinance shall authorize the City Manager to expend and/or encumber up to three hundred forty-four million, nine hundred and seventy-two thousand, nine hundred and seven dollars ($344,972,907) for Fiscal Year 2023 for all Funds. SECTION 4: That this Ordinance 43-O-24 shall be in full force and effect from and after the date of its passage and approval in the manner provided by law. _______________________________ Daniel Biss, Mayor Attest: _______________________________ Stephanie Mendoza, City Clerk Adopted: __________________, 2024 Approved to form: _______________________________ Alexandra Ruggie, Interim Corporation Counsel Page 8 of 22 June 10 Doc ID: 74b8c0a48ee0dd4ded7aac1d867648332055dac1 43-O-24 ~3~ Exhibit A. Page 9 of 22 Doc ID: 74b8c0a48ee0dd4ded7aac1d867648332055dac1 Funds 2023 Adopted Budget 2023 Actual YTD 2022 Adopted Budget 2022 Actual YTD 100 GENERAL FUND Revenue Other Taxes 56,570,000 66,797,813 51,925,000 72,628,530 Property Taxes 29,047,402 29,858,493 28,774,164 29,072,623 Charges for Services 8,785,075 10,700,224 8,491,325 10,952,804 Interfund Transfers 7,733,949 7,733,940 8,775,706 8,775,706 Licenses, Permits and Fees 7,543,450 6,970,232 8,085,550 9,776,681 Fines and Forfeitures 3,632,500 4,434,760 3,723,500 4,059,443 Intergovernmental Revenue 3,116,184 4,090,049 5,961,342 5,690,842 Other Revenue 11,254,054 1,847,648 2,118,100 1,246,835 Interest Income 55,000 1,727,574 55,000 671,747 Revenue Total 127,737,614 134,160,731 117,909,687 142,875,211 Expenses Salary and Benefits 75,748,150 79,945,544 74,503,722 67,030,591 Insurance and Other Chargebacks 28,934,436 29,487,049 24,383,062 25,001,458 Services and Supplies 16,965,457 19,506,931 15,131,213 17,728,285 Interfund Transfers 4,248,750 12,612,765 2,595,000 5,012,968 Miscellaneous 617,822 576,918 590,390 1,247,479 Capital Outlay 694,500 283,066 434,500 403,802 Contingencies 408,500 272,653 183,500 38,111 Community Sponsored Organizations 120,000 70,041 69,600 21,444 Expenses Total 127,737,614 142,754,967 117,890,987 116,484,137 170 AMERICAN RESCUE PLAN Revenue Interest Income - 1,467,919 - 504,627 Other Revenue - 35,881 Intergovernmental Revenue - - 21,586,827 7,659,448 Revenue Total - 1,503,800 21,586,827 8,164,075 Expenses Interfund Transfers 2,600,000 2,600,000 8,150,000 3,900,000 Services and Supplies - 1,319,255 - 259,630 Miscellaneous 18,500,000 1,208,948 22,250,000 681,903 Capital Outlay 800,000 1,196,396 - 546,429 Salary and Benefits - 437,998 - 2,167,682 Insurance and Other Chargebacks 850,000 93,482 - 80,112 Community Sponsored Organizations - - - 23,693 Expenses Total 22,750,000 6,856,079 30,400,000 7,659,448 FY 2023 Preliminary and Unaudited Actuals (as of 4/30/2023)1 of 13Page 10 of 22Doc ID: 74b8c0a48ee0dd4ded7aac1d867648332055dac1 Funds 2023 Adopted Budget 2023 Actual YTD 2022 Adopted Budget 2022 Actual YTD 175 GENERAL ASSISTANCE FUND Revenue Property Taxes 1,300,000 1,342,956 1,300,000 1,340,034 Interest Income 1,000 56,678 1,000 12,267 Other Revenue 27,500 - 27,500 27,828 Revenue Total 1,328,500 1,399,634 1,328,500 1,380,128 Expenses Salary and Benefits 488,738 542,276 469,871 475,290 Services and Supplies 864,482 527,722 864,482 524,590 Miscellaneous 7,000 21,178 7,000 4,178 Expenses Total 1,360,220 1,091,177 1,341,353 1,004,058 176 HUMAN SERVICES FUND Revenue Property Taxes 3,110,000 3,110,000 3,110,000 3,110,000 Intergovernmental Revenue 114,000 372,364 194,000 283,010 Interest Income - 61,986 - 14,650 Other Revenue 2,000 27,336 2,000 187,186 Revenue Total 3,226,000 3,571,686 3,306,000 3,594,846 Expenses Salary and Benefits 2,373,285 2,062,548 1,705,820 1,365,205 Services and Supplies 1,804,973 1,066,408 1,761,183 294,948 Community Sponsored Organizations 60,000 796,799 143,333 672,256 Miscellaneous 213,000 291,293 258,000 230,309 Insurance and Other Chargebacks - 29,689 Expenses Total 4,451,258 4,246,737 3,868,336 2,562,719 177 REPARATIONS FUND Revenue Other Taxes 3,400,000 3,000,000 400,000 - Interfund Transfers - 425,000 Intergovernmental Revenue - 100,000 Interest Income - 32,132 - 5,096 Other Revenue - 9,813 - 10,225 Revenue Total 3,400,000 3,566,945 400,000 15,321 Expenses Miscellaneous 3,400,000 2,234,614 400,000 270,289 Services and Supplies - 26,791 - 2,211 Expenses Total 3,400,000 2,261,405 400,000 272,499 FY 2023 Preliminary and Unaudited Actuals (as of 4/30/2023)2 of 13Page 11 of 22Doc ID: 74b8c0a48ee0dd4ded7aac1d867648332055dac1 Funds 2023 Adopted Budget 2023 Actual YTD 2022 Adopted Budget 2022 Actual YTD 178 SUSTAINABILITY FUND Revenue Licenses, Permits and Fees 500,000 480,754 - 504,992 Other Revenue 500,000 276,566 Interfund Transfers 200,000 200,004 - 117,969 Interest Income - 13,130 Revenue Total 1,200,000 970,454 - 622,961 Expenses Services and Supplies 546,000 381,134 - 238,368 Salary and Benefits 256,893 186,613 Expenses Total 802,893 567,747 - 238,368 180 GOOD NEIGHBOR FUND Revenue Interest Income - 12,799 - 5,805 Revenue Total - 12,799 - 5,805 Expenses Miscellaneous - 482,650 1,000,000 50,000 Capital Outlay - 75,000 - 124,230 Services and Supplies - 237 - 325 Interfund Transfers 85,000 - - - Expenses Total 85,000 557,887 1,000,000 174,555 FY 2023 Preliminary and Unaudited Actuals (as of 4/30/2023)3 of 13Page 12 of 22Doc ID: 74b8c0a48ee0dd4ded7aac1d867648332055dac1 Funds 2023 Adopted Budget 2023 Actual YTD 2022 Adopted Budget 2022 Actual YTD 185 LIBRARY FUND Revenue Property Taxes 7,535,472 7,745,736 7,252,000 7,348,375 Other Revenue 405,000 399,203 410,000 365,790 Interest Income 21,600 262,237 15,000 68,819 Intergovernmental Revenue 209,866 175,610 472,866 240,984 Interfund Transfers 250,000 166,460 217,911 217,930 Library Revenue 155,394 114,761 174,800 105,841 Fines and Forfeitures - 9,349 - 6,126 Charges for Services 400 373 - 455 Licenses, Permits and Fees 115,767 - Revenue Total 8,577,732 8,873,729 8,658,344 8,354,320 Expenses Salary and Benefits 6,393,544 5,795,608 6,132,692 5,388,473 Services and Supplies 2,231,098 1,926,939 2,136,767 2,092,705 Interfund Transfers 305,325 305,316 379,653 379,653 Miscellaneous - 8,788 - 1,500 Insurance and Other Chargebacks - 8,596 Capital Outlay 1,500 512 8,500 1,000 Expenses Total 8,931,467 8,045,758 8,657,612 7,863,330 186 LIBRARY DEBT SERVICE FUND Revenue Property Taxes 507,913 507,912 506,625 506,626 Revenue Total 507,913 507,912 506,625 506,626 Expenses Debt Service 507,913 507,913 506,625 504,988 Expenses Total 507,913 507,913 506,625 504,988 187 LIBRARY CAPITAL IMPROVEMENT FD Revenue Other Revenue 950,000 - 480,000 - Revenue Total 950,000 - 480,000 - Expenses Capital Outlay 950,000 1,192,903 680,000 173,737 Expenses Total 950,000 1,192,903 680,000 173,737 FY 2023 Preliminary and Unaudited Actuals (as of 4/30/2023)4 of 13Page 13 of 22Doc ID: 74b8c0a48ee0dd4ded7aac1d867648332055dac1 Funds 2023 Adopted Budget 2023 Actual YTD 2022 Adopted Budget 2022 Actual YTD 200 MOTOR FUEL TAX FUND Revenue Intergovernmental Revenue 2,700,000 3,371,349 3,656,700 4,686,682 Interest Income 12,000 286,401 12,000 92,023 Revenue Total 2,712,000 3,657,750 3,668,700 4,778,706 Expenses Capital Outlay 2,778,600 2,305,289 3,261,000 2,527,822 Services and Supplies 1,038,000 526,223 1,038,000 828,754 Salary and Benefits 325,000 - Interfund Transfers 1,044,987 1,044,987 Expenses Total 4,141,600 2,831,512 5,343,987 4,401,563 205 EMERGENCY TELEPHONE (E911) FUND Revenue Other Taxes 1,400,000 1,714,128 1,400,000 1,591,465 Interest Income 7,000 26,676 7,000 8,339 Other Revenue - - Revenue Total 1,407,000 1,740,804 1,407,000 1,599,804 Expenses Salary and Benefits 758,058 700,973 768,616 763,168 Capital Outlay 450,000 496,657 450,000 411,635 Services and Supplies 355,000 342,065 393,700 365,391 Interfund Transfers 90,000 90,000 90,000 90,000 Insurance and Other Chargebacks 19,142 19,140 18,230 18,230 Miscellaneous - 2,992 - 1,500 Expenses Total 1,672,200 1,651,826 1,720,546 1,649,923 210 SPECIAL SERVICE AREA (SSA) #9 Revenue Property Taxes 595,000 642,483 595,000 600,545 Interfund Transfers 206,750 206,750 Interest Income - 4,520 - 75 Revenue Total 801,750 853,753 595,000 600,620 Expenses Services and Supplies 575,000 640,515 575,000 593,856 Expenses Total 575,000 640,515 575,000 593,856 FY 2023 Preliminary and Unaudited Actuals (as of 4/30/2023)5 of 13Page 14 of 22Doc ID: 74b8c0a48ee0dd4ded7aac1d867648332055dac1 Funds 2023 Adopted Budget 2023 Actual YTD 2022 Adopted Budget 2022 Actual YTD 215 CDBG FUND Revenue Intergovernmental Revenue 3,629,000 2,016,980 3,684,820 2,328,668 Interest Income - 3,484 - 2,103 Revenue Total 3,629,000 2,020,464 3,684,820 2,330,771 Expenses Capital Outlay - 737,839 - 705,255 Community Sponsored Organizations 75,000 510,380 75,000 572,290 Salary and Benefits 702,089 481,568 589,422 403,282 Insurance and Other Chargebacks - 248,822 - 362,371 Services and Supplies 307,200 28,148 506,200 42,731 Miscellaneous 2,576,376 13,707 2,515,000 246,341 Expenses Total 3,660,665 2,020,464 3,685,622 2,332,271 220 CDBG LOAN FUND Revenue Other Revenue 100,000 163,577 100,000 85,956 Interest Income - - - - Revenue Total 100,000 163,577 100,000 85,956 Expenses Services and Supplies 325,000 151,862 175,000 17,638 Miscellaneous - - Expenses Total 325,000 151,862 175,000 17,638 235 NEIGHBORHOOD IMPROVEMENT Revenue Interest Income - 590 - 152 Revenue Total - 590 - 152 Expenses Services and Supplies - - - - Expenses Total - - - - 240 HOME FUND Revenue Intergovernmental Revenue 650,000 79,294 540,453 308,371 Other Revenue 25,000 25,227 25,000 32,162 Interest Income 150 639 150 996 Revenue Total 675,150 105,160 565,603 341,530 Expenses Salary and Benefits 70,572 70,919 70,681 53,062 Services and Supplies 582,266 48,213 500,565 328,096 Miscellaneous 2,000 107 500 - Insurance and Other Chargebacks - (15,081) - (20,746) Expenses Total 654,838 104,159 571,746 360,412 FY 2023 Preliminary and Unaudited Actuals (as of 4/30/2023)6 of 13Page 15 of 22Doc ID: 74b8c0a48ee0dd4ded7aac1d867648332055dac1 Funds 2023 Adopted Budget 2023 Actual YTD 2022 Adopted Budget 2022 Actual YTD 250 AFFORDABLE HOUSING FUND Revenue Other Revenue 130,600 329,583 140,600 130,000 Intergovernmental Revenue 145,000 154,765 658,000 335,858 Interest Income 4,500 135,022 5,700 35,081 Other Taxes 50,000 36,380 75,000 169,260 Revenue Total 330,100 655,750 879,300 670,200 Expenses Services and Supplies 1,565,000 241,078 2,065,050 124,154 Community Sponsored Organizations 166,000 136,364 166,000 322,120 Salary and Benefits 130,126 74,464 180,075 155,313 Miscellaneous 53,500 27,897 67,500 3,420 Insurance and Other Chargebacks 12,000 7,684 17,000 (64,227) Capital Outlay 10,000 - Expenses Total 1,926,626 487,487 2,505,625 540,780 320 DEBT SERVICE FUND Revenue Property Taxes 12,878,258 13,454,095 13,436,256 13,858,421 Interfund Transfers 2,918,969 2,318,976 2,267,041 2,267,041 Interest Income 10,000 286,247 1,500 91,189 Other Revenue - 83,465 - - Revenue Total 15,807,227 16,142,783 15,704,797 16,216,651 Expenses Debt Service 15,797,123 15,197,222 15,690,075 15,696,744 Services and Supplies 6,600 6,335 - 6,669 Miscellaneous - - - - Expenses Total 15,803,723 15,203,557 15,690,075 15,703,413 330 HOWARD-RIDGE TIF FUND Revenue Property Taxes 1,100,000 1,146,362 1,100,000 1,198,459 Interest Income 10,000 95,871 400 46,043 Other Revenue 5,000 43,167 5,366 76,588 Revenue Total 1,115,000 1,285,400 1,105,766 1,321,090 Expenses Capital Outlay 785,000 808,673 785,000 1,224,848 Interfund Transfers 395,913 395,916 398,113 398,113 Services and Supplies 250,000 226,422 265,000 244,516 Miscellaneous - 122,867 - 22,082 Expenses Total 1,430,913 1,553,879 1,448,113 1,889,560 FY 2023 Preliminary and Unaudited Actuals (as of 4/30/2023)7 of 13Page 16 of 22Doc ID: 74b8c0a48ee0dd4ded7aac1d867648332055dac1 Funds 2023 Adopted Budget 2023 Actual YTD 2022 Adopted Budget 2022 Actual YTD 335 WEST EVANSTON TIF FUND Revenue Property Taxes 1,450,000 1,919,815 1,450,000 1,518,582 Interest Income 5,000 115,922 4,000 50,723 Other Revenue 10,000 - 11,000 - Revenue Total 1,465,000 2,035,737 1,465,000 1,569,305 Expenses Capital Outlay 3,660,000 1,559,346 1,765,000 2,235,238 Miscellaneous 200,000 564,950 200,000 19,613 Services and Supplies 5,000 83,404 5,000 48,671 Interfund Transfers 75,000 75,000 75,000 75,000 Expenses Total 3,940,000 2,282,700 2,045,000 2,378,521 340 DEMPSTER-DODGE TIF FUND Revenue Property Taxes 180,000 442,730 160,000 224,028 Interest Income 1,000 17,941 - 5,772 Revenue Total 181,000 460,671 160,000 229,800 Expenses Interfund Transfers 174,483 174,480 171,833 171,833 Services and Supplies 2,000 10,946 2,000 9,959 Expenses Total 176,483 185,426 173,833 181,791 345 CHICAGO-MAIN TIF Revenue Property Taxes 1,000,000 1,161,052 1,000,000 1,139,750 Interest Income 2,500 89,343 - 20,929 Other Revenue 1,880,000 - Revenue Total 2,882,500 1,250,395 1,000,000 1,160,679 Expenses Capital Outlay 2,469,000 348,340 1,090,000 127,843 Interfund Transfers 271,355 271,356 264,763 264,763 Miscellaneous 250,000 47,820 250,000 8,000 Services and Supplies 5,000 18,312 5,000 17,922 Expenses Total 2,995,355 685,828 1,609,763 418,529 350 SPECIAL SERVICE AREA (SSA) #6 Revenue Property Taxes 221,000 221,784 221,000 222,830 Interest Income 250 14,645 - 1,808 Revenue Total 221,250 236,429 221,000 224,638 Expenses Services and Supplies 220,000 206,759 221,000 221,862 Expenses Total 220,000 206,759 221,000 221,862 FY 2023 Preliminary and Unaudited Actuals (as of 4/30/2023)8 of 13Page 17 of 22Doc ID: 74b8c0a48ee0dd4ded7aac1d867648332055dac1 Funds 2023 Adopted Budget 2023 Actual YTD 2022 Adopted Budget 2022 Actual YTD 355 SPECIAL SERVICE AREA (SSA) #7 Revenue Property Taxes 142,000 144,281 142,000 150,456 Interest Income 200 1,842 - 360 Revenue Total 142,200 146,123 142,000 150,815 Expenses Services and Supplies 140,000 144,223 140,000 147,094 Expenses Total 140,000 144,223 140,000 147,094 360 SPECIAL SERVICE AREA (SSA) #8 Revenue Property Taxes 60,200 62,448 60,200 62,376 Interest Income - 809 - 96 Revenue Total 60,200 63,257 60,200 62,473 Expenses Services and Supplies 60,200 60,632 60,200 61,162 Expenses Total 60,200 60,632 60,200 61,162 365 FIVE FIFTH TIF FUND Revenue Property Taxes - 919,482 Revenue Total - 919,482 Expenses Capital Outlay - 650,000 Miscellaneous - 235,327 - 5,186 Services and Supplies 100,000 35,643 - 130,715 Expenses Total 100,000 920,970 - 135,901 415 CAPITAL IMPROVEMENTS FUND Revenue Interfund Transfers 85,000 3,264,226 - 956,470 Licenses, Permits and Fees - 372,013 Intergovernmental Revenue 4,592,500 335,849 - 211,608 Interest Income - 199,198 - 114,866 Other Revenue 17,350,000 192,190 12,253,000 1,619,522 Charges for Services - 14,148 - 33,442 Revenue Total 22,027,500 4,377,625 12,253,000 2,935,908 Expenses Capital Outlay 22,492,500 11,319,512 16,455,000 10,050,667 Services and Supplies - 2,101,896 - 2,435,730 Salary and Benefits - 8 - (26,736) Miscellaneous - - - 114,891 Expenses Total 22,492,500 13,421,416 16,455,000 12,574,553 FY 2023 Preliminary and Unaudited Actuals (as of 4/30/2023)9 of 13Page 18 of 22Doc ID: 74b8c0a48ee0dd4ded7aac1d867648332055dac1 Funds 2023 Adopted Budget 2023 Actual YTD 2022 Adopted Budget 2022 Actual YTD 416 CROWN CONSTRUCTION FUND Revenue Other Revenue 1,000,000 278,680 1,000,000 600,000 Interest Income 10,000 233,106 - 92,568 Revenue Total 1,010,000 511,786 1,000,000 692,568 Expenses Interfund Transfers 945,000 945,000 900,000 900,000 Capital Outlay 200,000 67,950 800,000 167,332 Services and Supplies - 60 - 49,722 Miscellaneous - - Expenses Total 1,145,000 1,013,010 1,700,000 1,117,055 417 CROWN COMMUNITY CTR MAINTENANCE Revenue Interfund Transfers 175,000 174,996 175,000 175,000 Revenue Total 175,000 174,996 175,000 175,000 Expenses Capital Outlay 175,000 - - 34,951 Expenses Total 175,000 - - 34,951 420 SPECIAL ASSESSMENT FUND Revenue Other Taxes 125,000 172,666 125,000 303,543 Interest Income 30,000 84,571 30,000 42,035 Revenue Total 155,000 257,237 155,000 345,578 Expenses Capital Outlay 375,000 681,619 650,000 571,324 Interfund Transfers 455,360 455,352 464,938 464,938 Services and Supplies - 60 - 60 Expenses Total 830,360 1,137,031 1,114,938 1,036,322 FY 2023 Preliminary and Unaudited Actuals (as of 4/30/2023)10 of 13Page 19 of 22Doc ID: 74b8c0a48ee0dd4ded7aac1d867648332055dac1 Funds 2023 Adopted Budget 2023 Actual YTD 2022 Adopted Budget 2022 Actual YTD 505 PARKING SYSTEM FUND Revenue Charges for Services 8,308,975 9,214,761 8,873,975 8,617,511 Interfund Transfers - 1,100,000 - 2,300,000 Other Revenue 486,700 462,138 486,700 277,067 Interest Income 20,000 133,230 20,000 117,217 Licenses, Permits and Fees - 375 Intergovernmental Revenue 1,100,000 - 2,300,000 - Revenue Total 9,915,675 10,910,129 11,680,675 11,312,170 Expenses Services and Supplies 4,340,316 4,635,164 4,550,316 4,158,803 Interfund Transfers 3,132,390 3,132,384 3,132,390 3,142,810 Depreciation Expense - 3,086,651 - 3,035,033 Salary and Benefits 1,716,539 1,563,733 1,637,273 1,097,961 Insurance and Other Chargebacks 369,077 369,461 351,502 351,502 Debt Service 76,150 35,983 72,900 37,754 Capital Outlay 1,600,000 19,700 2,025,000 30,832 Miscellaneous 50,000 500 50,000 8,281 Expenses Total 11,284,472 12,843,575 11,819,381 11,862,976 510 WATER FUND Revenue Charges for Services 24,378,734 23,446,286 23,443,200 22,544,772 Interfund Transfers - 1,174,988 Other Revenue 51,039,150 461,484 29,834,150 453,559 Interest Income 70,000 268,866 70,000 140,772 Licenses, Permits and Fees 50,000 42,233 50,000 78,559 Revenue Total 75,537,884 25,393,857 53,397,350 23,217,661 Expenses Salary and Benefits 6,829,330 6,184,895 6,004,605 4,124,961 Services and Supplies 5,908,008 3,828,740 5,347,760 3,404,445 Depreciation Expense - 3,489,872 - 3,342,779 Interfund Transfers 4,229,559 1,887,422 4,229,559 16,164,912 Insurance and Other Chargebacks 1,665,135 1,667,952 1,585,843 1,612,101 Debt Service 4,072,486 1,500,973 3,596,365 1,467,758 Capital Outlay 388,400 164,492 164,400 27,749 Miscellaneous 15,000 5,575 15,000 226,931 Contingencies 1,000 130 1,000 487 Expenses Total 23,108,918 18,730,051 20,944,532 30,372,123 FY 2023 Preliminary and Unaudited Actuals (as of 4/30/2023)11 of 13Page 20 of 22Doc ID: 74b8c0a48ee0dd4ded7aac1d867648332055dac1 Funds 2023 Adopted Budget 2023 Actual YTD 2022 Adopted Budget 2022 Actual YTD 513 WATER DEPR IMPRV &EXTENSION FUND Revenue Interfund Transfers - 137,792 Revenue Total - 137,792 Expenses Interfund Transfers - 2,342,146 - (11,935,353) Capital Outlay 57,780,500 491,038 33,036,000 247,772 Services and Supplies 11,700 247,749 3,465,000 269,591 Expenses Total 57,792,200 3,080,934 36,501,000 (11,417,990) 515 SEWER FUND Revenue Charges for Services 10,240,424 9,348,891 10,113,594 9,638,057 Interest Income 25,000 127,069 25,000 20,366 Other Revenue 1,000 98,167 2,001,000 37,968 Revenue Total 10,266,424 9,574,128 12,139,594 9,696,391 Expenses Depreciation Expense - 3,872,791 - 3,870,723 Salary and Benefits 1,386,579 1,408,347 1,383,914 961,174 Interfund Transfers 883,858 883,860 871,164 871,164 Debt Service 3,809,232 439,776 3,772,691 513,142 Services and Supplies 1,750,300 408,410 1,471,800 507,341 Insurance and Other Chargebacks 369,800 369,804 352,190 352,190 Capital Outlay 3,050,700 169,147 3,538,100 (40,919) Miscellaneous 1,500 - 1,500 54,697 Expenses Total 11,251,969 7,552,135 11,391,359 7,089,513 520 SOLID WASTE FUND Revenue Charges for Services 4,669,000 4,878,891 4,516,450 4,768,347 Property Taxes 1,332,500 1,332,500 1,332,500 1,332,500 Licenses, Permits and Fees 389,000 392,491 297,000 372,472 Other Revenue 122,000 56,981 122,000 182,922 Interest Income - 22,171 - 20 Interfund Transfers - 1,000,000 Revenue Total 6,512,500 6,683,034 6,267,950 7,656,261 Expenses Services and Supplies 3,935,115 3,840,393 3,786,776 3,658,919 Salary and Benefits 1,651,410 1,746,102 1,492,909 945,303 Interfund Transfers 322,000 321,996 302,000 758,470 Depreciation Expense - 112,224 - 98,226 Capital Outlay 525,000 94,016 525,000 132,683 Miscellaneous 15,000 14,050 15,000 11,387 Expenses Total 6,448,525 6,128,781 6,121,685 5,604,988 FY 2023 Preliminary and Unaudited Actuals (as of 4/30/2023)12 of 13Page 21 of 22Doc ID: 74b8c0a48ee0dd4ded7aac1d867648332055dac1 Funds 2023 Adopted Budget 2023 Actual YTD 2022 Adopted Budget 2022 Actual YTD 600 FLEET SERVICES FUND Revenue Charges for Services 3,244,440 3,244,428 3,127,440 3,107,440 Interfund Transfers - 1,900,000 Other Revenue 69,000 30,860 69,000 24,580 Interest Income 1,000 - 1,000 - Revenue Total 3,314,440 5,175,288 3,197,440 3,132,020 Expenses Services and Supplies 2,044,557 2,560,955 2,034,507 2,303,197 Salary and Benefits 1,417,422 1,574,267 1,276,621 1,201,684 Miscellaneous - 2,500 - 900 Capital Outlay - - - - Insurance and Other Chargebacks - 900 Expenses Total 3,461,979 4,137,721 3,311,128 3,506,681 601 EQUIPMENT REPLACEMENT FUND Revenue Interfund Transfers - 1,737,001 - 2,400,000 Charges for Services 754,885 754,884 224,885 239,184 Other Revenue 25,000 238,503 960,217 1,042,068 Interest Income - 15,399 - 906 Intergovernmental Revenue 1,500,000 - 1,600,000 - Revenue Total 2,279,885 2,745,787 2,785,102 3,682,159 Expenses Depreciation Expense - 1,596,479 - 1,506,351 Services and Supplies - 319 - 18 Capital Outlay 2,700,000 - 2,750,000 - Debt Service - 8,188 Expenses Total 2,700,000 1,596,799 2,750,000 1,514,557 605 INSURANCE FUND Revenue Other Revenue 11,448,112 10,892,617 11,248,243 9,772,731 Insurance 9,444,453 9,497,347 8,827,914 8,997,191 Interfund Transfers - 3,000,000 Workers Compensation and Liability 862,500 1,229,729 825,000 784,445 Interest Income - 9,051 Charges for Services - 725 - 16,467 Revenue Total 21,755,065 24,629,468 20,901,157 19,570,834 Expenses Insurance and Other Chargebacks 16,765,000 15,912,440 16,957,400 16,050,531 Services and Supplies 3,244,200 3,150,244 2,994,200 1,094,698 Salary and Benefits 4,287 29,456 4,751 73,621 Expenses Total 20,013,487 19,092,139 19,956,351 17,218,850 FY 2023 Preliminary and Unaudited Actuals (as of 4/30/2023)13 of 13Page 22 of 22Doc ID: 74b8c0a48ee0dd4ded7aac1d867648332055dac1