HomeMy WebLinkAbout2015 Adopted Budget
Wally Bobkiewicz, City Manager
www.cityofevanston.org
Fiscal Year 2015 Adopted Budget
Elizabeth B. Tisdahl, Mayor
Submitted by
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Judy Fiske First Ward
Peter Braithwaite Second Ward
Melissa A. Wynne Third Ward
Donald N. Wilson Fourth Ward
Delores A. Holmes Fifth Ward
Mark Tendam Sixth Ward
Jane Grover Seventh Ward
Ann Rainey Eighth Ward
Coleen Burrus Ninth Ward
Rodney Greene City Clerk
ELECTED OFFICIALS
Elizabeth B. Tisdahl
Mayor
CITY COUNCIL
Wally Bobkiewicz
City Manager
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CITY OF EVANSTON
FY 2015 ADOPTED BUDGET
Including the City Manager’s Budget Message and
Schedules Showing Revenue Estimates and Budget
TABLE OF CONTENTS
Part I – Budget Message
Page
City Manager’s Transmittal Letter………………………………………………….………………………….…………………………7
Executive Summary…………………………………………………………………………………………….………………………………..27
Part II – Charts and Summaries
Organizational Chart ……………………………………………………………………...........……………….……………………………37
General Information……………………………………………………………………...........……………….……………………………38
FY 2015 Budget Calendar……………………………………………………………………………………………………………………….40
Budget Process ………………………………………………………………………………………………………………………………………………………………………………..41
Budgetary Basis of Accounting ……………………………………………………………………………………………………………………….43
Budget Policies ……………………………………………………………………………………………………………………………………………………..45
Fund Descriptions……………………………………………………………………………………………….………………………………….51
Summary of All Funds Chart…………………………………………………………………………………………………………………..55
Total Budget – All Funds……………………………..………………….………….............……………….…………………………..56
Total Budget – All Funds (Adjusted for Interfund Transfer)……….………………...........……………….…………….57
Analysis of Budget for Transfers Summary…………………………………….…………..……………….……………………….58
Fund Balance Summary……………………………………………………………………………………….………………………………..60
Revenue / Expense by Category…...……………………………………………………………………………………………………………………………61
Property Tax Levy Charts……………………………………………………………………………………………………………………….62
Property Tax Levy Graphs………………………………………………………………………………………………………………………63
Property Tax Levy Information………………………………………………………………………………………………………………………64
Debt Service Funds………………………………………………………………………………...………………………………………………………66
Revenue Sources, Assumptions and Trends …………………………………………………………………………………………………………….68
Part III – General Fund Budget
General Fund Summary……………………………………………………………………..……………….…………………………………73
General Fund Revenues……………………………………………………………………..……………….…………………………………74
City Council…………………………………………………………………………………..……………….………………………………………78
City Clerk’s Office…………………………………………………………………………………………….…………………………………….80
City Manager………………………………………………………………………………………………………………………………………….83
Law Department……………………………………………………………………...........……………….………………………………….87
Administrative Services Department……………………………………………………….……………….……………………………90
Community Development Department..……………………………………………..……………….………………………………95
Police Department...………………………………………………………………………………………….………………………………….101
Fire Department..…………………………………………………………………………….……………….……………………………………106
Health and Human Services Department………….……………………………………………………………….……………….…………………………………..110
Public Works Department ……………….………………………………………………….……………….……………………………….116
Parks, Recreation and Community Services Department………...………………………………………………….…………122
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Page
Part IV – Other Funds Budget
General Assistance Fund……………………………………....…….……………….………………………………………………………….130
Human Services Fund…………………………………………………….……………….………………………………………………………….133
Library Fund……………………………………....…………………….……………….………………………………………………………….135
Library Capital Projects Fund…………………………………………………………………………………………………………………139
Library Debt Service Fund………………………………………………………………………………………………………………………141
Neighborhood Stabilization Program 2………………………………………………………………………….………………………143
Motor Fuel Tax…………………………………………………………………………...........……………….………………………………146
Emergency Telephone System…………………………………………………………........……………….………………………….148
Special Service Area No. 4…………...……………………………………………………………………….………………………………150
Community Development Block Grant……………………………………………………………………….……………………152
CDBG Loan…………………………………………………………………………………………………………….………………………….156
Economic Development …………………………………………………………………….……………….…………………………..158
Neighborhood Improvement……………………………………………………………………..……………….………………….162
HOME……………………………………………………………………………………………………………….……………………………..164
Affordable Housing Fund…….………………………………………………………….......……………….………………………..167
Washington National Special Tax Allocation – Debt Service Fund……………………….……………….………….169
Special Service Area No. 5…………...……………………………………………………………………….…………………………171
Southwest II TIF(Howard-Hartrey TIF) Special Tax Allocation – Debt Service Fund……………..……………….…………173
Southwest Special Tax Allocation ……………………………………………….…………..……………….………………………………………………………175
Debt Service Fund…………………………………………………………………………….……………….…………………………….177
Howard-Ridge TIF.………………………………………………………………………….………………………………………………..179
Capital Improvement Fund………………………………………………………………………….…………………………………..181
Special Assessment Fund……………………………………………………………………….…………………………………………182
Parking System Fund………………………………...………………………………………….…………………………………………184
Water Fund………………………………………………………………………………………….………………………………………….188
Sewer Fund…………………………………………………………………………………….……………………………………………….194
Solid Waste Fund………………………………………………………………………………….………………………………………….199
Fleet Services Fund…………………………………………………………………………….……………………………………………201
Equipment Replacement Fund…………………………………………………………………….…………………………………..204
Insurance Fund..…………………………………………………………………………………….………………………………………..206
Fire Pension Fund.……………………….………………………………………………….……………………………………………….210
Police Pension Fund………………………………………………………………………………….……………………………………..212
Part V - Position Information
Position Comparison Charts…………………………………………………………………….………………………………………215
Part VI - Capital Improvement Plan
Capital Improvement Plan Overview………………………………………………………….…………………………………….232
Capital Improvement Fund Policy………………………………………………………….………………………………………..234
Capital Projects Summary Charts…………………………………………………….……………………………………………….238
Capital Projects Summary…………………………………………………………………….………………………………………….239
Part VII - Comprehensive Performance Measurement
Comprehensive Performance Measurement Report………………………...……………………..………………………….…………245
Part VIII - Glossary
Glossary………………………...……………………..………………………….……………………………………………………………..250
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PART I
BUDGET MESSAGE
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January 1, 2015
Mayor Elizabeth B. Tisdahl and
Members of the City Council
Ladies and Gentlemen:
Please find the Fiscal Year 2015 Budget for the City of Evanston, Illinois for the period beginning January
1, 2015 and ending December 31, 2015. The annual budget is a policy document which sets the financial
course for the City of Evanston and defines the service priorities provided to the community. It is the
culmination of months of effort by the entire City staff, as well as residents, to balance available
resources with the actual and desired services required by Evanston residents, businesses, and
visitors.
The total budget for FY 2015 is $265,110,667, which includes all funds and interfund transfer expenses.
This represents an increase of $8,863,588 or 3.5% from the 2014 Adopted Budget, which includes
$1,122,306 previously budgeted by Evanston Township. This transmittal letter includes increases in
revenues and expenditures for City Council consideration. These increases still result in a balanced
General Fund for 2015. When interfund transfers are excluded from this calculation, the total budget for
all funds is $230,378,530.
STATE OF THE CITY
The prevailing economic climate has shown signs of improvement during the past year, however, the state
economy remains an area of concern for the City of Evanston. The performance of the state economy
impacts the City in numerous ways including income and sales tax, local employment, housing, and
economic development. As such, staff has been diligently monitoring expenses and revenues to ensure
that the City remains fiscally stable, while still providing core services in the most responsible ways
possible.
The 2015 Budget includes no net increase in property taxes for the combined levies in the General
Fund, Debt Service Fund, Pension Funds, and newly created General Assistance Funds. The Town Levy
will now be incorporated into the General Fund levy, resulting in the elimination of a separate line item on
the bills of residents. The Evanston Public Library, which is included in this document, has a separate tax
levy, which is approved by the Library Board and recommended to the City Council for approval each
year. The City has experienced positive building growth throughout the community in 2014 and this
growth is expected to continue through 2015. Other economic revenues (sales tax, income tax, and utility
taxes) are stable at a minimum and improving in many cases.
The 2015 Budget proposes the reestablishment of a Health and Human Services Department,
incorporating the existing services of the Health Department, the General Assistance functions of the
former Evanston Township and an expanded commitment to helping Evanston residents in need.
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2015 ADOPTED BUDGET OVERVIEW
Transmittal Letter
The 2015 Budget creates a Human Services Fund, which will contain all of the activities involving the
Mental Health Board. To help meet City Council goals for 2015, Motor Fuel Tax expenditures for City
street improvements are proposed to increase by $300,000. The City will also continue efforts to hold the
line on current debt service costs funded from the tax levy by transferring $1.4 million from the General
Fund (using other revenue sources such as income tax and sales tax) to the Debt Service Fund. This
transfer will keep the debt service tax levy equal to the 2014 budgeted level. Finally, this budget proposes
a reduced amount of new, property tax supported debt to be issued for capital improvements in 2015.
Holding the line on current debt payments from property taxes and reducing future debt issuances,
demonstrates the City’s commitment to long-term financial stability.
The Budget includes the creation of a rental car tax that is anticipated to generate $70,000 annually, and is
set at a rate that is competitive with other area communities.
The Budget does include a rate increase in the City’s Water Fund of 10%, but will remain the lowest rates
in the suburban area. This increase will be used to support capital infrastructure replacement in both the
Water Plant and distribution system.
The Budget includes no layoffs and as noted more fully below includes the addition of personnel in Parks,
Recreation and Community Services, Health and Human Services, and Library Services.
Continuing into 2015 the City will focus on implementation of the City Council’s goals.
The 2015 Adopted Budget brings additional emphasis to our work supporting Evanston residents in need
through expanded Human Services efforts. In addition, the 2015 Proposed Budget continues on City-
wide efforts creating the most livable City for our residents.
FY 2014 SUCCESSES
General Fund Anticipated to Close Fiscal Year 2014 with a Slight Surplus: At time of publication,
this surplus is anticipated due to higher than anticipated revenues outweighing higher than anticipated
costs as noted below.
Sales and Income tax receipts remain strong in 2014, and with the expansion of retail grocery and auto
dealer sales, this sales tax stability is expected to continue into 2015. Building and related permit revenue
have also performed above budget due to several major building projects as well as a general increase in
smaller residential permit activity.
General Fund expenditures are anticipated to exceed budget in several areas, but again, will be below 2014
revenues including:
Snow removal costs for 2014 caused the Public Works Department budget to be $2.0% or
$370,000 over budget.
Continued Public Safety concerns resulted in Police Department expenses being over budget by
$985,000 or 4.0%. The Fire and Life Safety Department also continued to experience very high
call volumes, resulting in this budget being $166,000 over budget or 1.2%.
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2015 ADOPTED BUDGET OVERVIEW
Transmittal Letter
Community Development Department expenses were over budget by $54,000, however these
expenses were offset by an RTA Grant and Preservation Grant to fund each program.
As a result, the City anticipates closing 2014 with an approximate $770,000 surplus. The General Fund
ending fund balance has remained stable and, as of the end of FY 2014, is expected to be at $17.1 million
or 19.2% of budgeted expenditures, which is above the minimum required balance of 16.6%. It is
recommended that this surplus remain in the General Fund due to the 2014 General Fund Tax Levy
(receivable in 2015 budget) being reduced by $462,000 to support an increase to the General Assistance
Fund Levy and by $310,928 to support the Police Pension levy increase.
Public Safety: The City continues to focus on maintaining Public Safety services without reductions in
services or funding. As of September 2014, the Police Department responded to over 27,089 calls for
service and Part 1 crime statistics reveal a -7.4% drop in serious crime. The Fire Department responded to
approximately 9,300 calls for service in 2014.
Youth Services: The Mayor’s 2014 Super Summer Initiative consisted of numerous activities for
Evanston’s youth and young adults; it was enhanced by partnerships with several agencies that allowed the
City to provide even more programs. Recreational programs included open microphone nights, expanded
open gym hours, volleyball in the parks, youth entertainment at festivals, the Goled Gallery, concert and
movie nights, open lounge, roller-skating, and ice-skating. These and other programs, facilitated by the
Parks, Recreation and Community Services Department in collaboration with the Police Department,
Library, and City Manager’s Office, were a success and helped to reduce violence among youths and
young adults.
Economic Development: The 2014 Work Plan focused on five areas for City economic development
activities: 1) attraction and retention of retailers; 2) workforce development partnerships; 3) support of arts
and entertainment-focused businesses and ventures; 4) entrepreneurship, and; 5) support of the City’s
Quality of Place initiative that define the City’s attractiveness to residents and businesses.
In 2015, Economic Development staff will continue to support these specific initiatives, but will focus
significantly more on serving Evanston’s strong core of independent businesses. Specifically, the City’s
Economic Development staff will continue to focus on the retention and expansion of existing
businesses, the creation of new jobs for all skill levels, growth and diversification of tax revenue, and
support of business district revitalization.
As of September 2014, staff completed over 150 visits to existing Evanston businesses. Through these
conversations, businesses have indicated the need for additional support in business district beautification,
directional signage, marketing of businesses to potential customers in and outside of Evanston, and other
business development support.
In addition to the opening of 32 new businesses that have brought 313 new jobs in 2014, Economic
Development staff continued targeted revitalization efforts that have been part of multi-year processes:
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2015 ADOPTED BUDGET OVERVIEW
Transmittal Letter
Coordination of redevelopment of key commercial parcels that have remained vacant for nearly a
decade. Parcels include: 1) The former Osco-Drug store at 430 Asbury Avenue planned to be
redeveloped as a play café for families; and 2) The 30,424 square foot vacant lot at the southeast
corner of Main Street and Chicago Avenue as a mixed-use retail, office, residential development.
Opening of Next Chapter at the Evanston Public Library, a seminar-based program offered for
Evanston residents and individuals employed by Evanston businesses, that provides support and
training on a variety of topics to support entrepreneurship. As of September 2014, Next Chapter
hosted 31 seminars serving over 230 aspiring entrepreneurs.
Retention and support of the expansion of Evanston’s only car dealership. Support through
funding from an existing tax increment financing district, Cook County tax relief incentives, and a
sales tax sharing agreement not only allowed Autobarn to remain in Evanston, but also add an
additional dealership.
Oversight of the Downtown Performing Arts Task Force, tasked by the Mayor, to identify
potential locations in Evanston’s downtown for performing arts venues.
Managed a variety of entrepreneurship support activities that included: Evanston Start-up
showcase that convenes over 150 entrepreneurs to discuss and engage on entrepreneurship issues;
ongoing support of Evanston’s food incubator, Now We’re Cookin’, which assists in the
development of food-based entrepreneurs; and coordinated peer-to-peer company founder
networking events.
Partnership with the businesses comprising the Main Street Merchants Association and the
Chicago/Dempster Merchants Association to create a special service area (SSA) for the two
commercial districts to support ongoing business district activities and planning.
Managed the efforts to reutilize former Dominick’s stores in Evanston. Following the closure of
both Dominick’s at the end of 2013, staff has worked with property owners at both locations to
ensure that high-quality grocers will locate in each space. In 2015, the City will welcome a third
Whole Foods Market and Valli Produce in locations formally occupied by Dominick’s.
Funded loan for FEW Spirits that will permit Evanston’s only micro-distillery to expand its
bottling operations and thereby increasing sales to new markets.
Water Sales: Evanston continues to meet with and provide information to Lincolnwood, Niles, Park
Ridge, Morton Grove and the Northwest Suburban Municipal Joint Action Water Agency (NSMJAWA)
in regards to providing them wholesale water. Lincolnwood has indicated renewed interest and made a
formal request for additional information, which was provided to them in September 2014. Niles,
Morton Grove and Park Ridge have partnered together and requested additional information through a
consultant hired by the group. It is anticipated that discussions will continue with a potential to reach an
agreement during 2015.
Human Services Fund: The Human Services Fund was created to strengthen the Evanston community
by providing individuals and families access to services that promote self-sufficiency, independence, and
protect Evanston’s vulnerable children and adults. The City will provide access to resources that offer
support and empower families. Services will be delivered by means of a comprehensive system of care,
which emphasizes the most appropriate, least restrictive settings to promote the highest level of
functioning.
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2015 ADOPTED BUDGET OVERVIEW
Transmittal Letter
Human Services staff will commit to the following:
Deliver services professionally and treat all clients with dignity and respect.
Manage business operations effectively and efficiently by aligning resources across the
department.
Promote accountability, transparency and quality in all services we deliver and programs we
administer.
General Assistance Fund
General Assistance Program: The General Assistance Program is a locally administered program by the
City of Evanston, which is mandated by the State of Illinois and funded by the taxpayers of Evanston.
The City of Evanston General Assistance Program provides assistance (up to $500.00 monthly) to
persons who are not eligible for any other state or federal financial assistance programs and who do not
have income or resources to provide for their basic needs. The goal of the City General Assistance
Program is to prepare and assist individuals with becoming employment ready and is accomplished
through various different programs administered by the City.
Emergency Assistance Program: Emergency Assistance Services assist Evanston residents with food
due to short-term financial crisis or disaster. Assistance for food and personal essentials are provided to
Evanston residents who have applied for, but are not yet receiving, benefits from other agencies such as
DHS, Social Security, the Illinois Unemployment Administration Service or for those who have exhausted
their income due to unforeseen circumstances. We provide wrap-around services with community
partners to address basic needs for residents who have experienced unforeseen, emergency life-
threatening situations. Available assistance includes mortgage, rental assistance and limited utility
assistance.
Livable Cities: The City of Evanston continues to be a leader in providing a high quality of life for
residents and supporting a community where people can grow, live, work, and play. These efforts have
been guided by the City’s 2006 strategic vision to “Create the Most Livable City in America” and much
progress has been made. We are better serving our most sensitive populations, including youth and young
adults, seniors and financially stressed families with refined service models and partnerships. Energy
efficient upgrades to City facilities and operations have reduced environmental impact and saved money.
Economic Development investments have strengthened the City’s local business community and
enhanced job opportunities for residents.
Evanston’s success in improving the well-being of the community, contributing to a healthy environment,
and supporting a strong economy is serving as a model for livable, sustainable communities. This success
has gained regional and national recognition. In 2014, Evanston was the second city in the nation to be
awarded a 4-STAR Community Rating for national excellence in livable, sustainable communities. The
STAR Community Rating System evaluates economic, environmental and social factors of a community.
Evanston’s STAR Community Rating serves as baseline for existing performance and provides a roadmap
for continuous improvement.
Evanston’s Livable Cities Initiative embraces our past vision and success for creating a livable city and
strives for continuous improvement across the community. Evanston will develop holistic solutions to
meet the community’s needs and support a healthy, inclusive and prosperous Evanston.
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2015 ADOPTED BUDGET OVERVIEW
Transmittal Letter
Supporting people through all their stages of life and connecting them to housing, transportation and
recreation are two elements of the Livable Cities Initiative that are receiving an increased focus in 2015.
To support these efforts, Evanston has joined the World Health Organization (WHO)’s “Age-Friendly
Cities” project to provide a system to educate, encourage, promote, and recognize improvements that will
make Evanston more user-friendly not only for senior residents but for residents of all ages. Under this
project, the City will develop a three-year City-wide action plan for ongoing improvement of “age-
friendliness."
The City is also building upon a bicycle-friendly culture to enhance the opportunities for riders of all ages
to safely travel Evanston in a healthy, low-impact transportation mode, the bicycle. Evanston’s recent
Bike Plan Update provides a menu of new projects and policies that support the community’s bicycling
needs with bicycling safety and awareness serving as a cornerstone of activity in 2015. The City will also
further increase access to bicycling in the community with the expansion of the Chicagoland Divvy bike
share system into Evanston.
Cultural Arts: Leveraging our thriving performing and visual arts for cultural tourism and economic
development and increasing the accessibility of the arts to all Evanston citizens are goals of the City
Manager’s Office. Offering support and resources to our professional, volunteer and student arts
organizations will ensure an enviable mix of cultural opportunities for today and for our future. By
providing cultural and artistic experiences to audiences of every age, gender, ethnicity and socioeconomic
class in Evanston, we are building generations of citizens that will become life-long creative forces in our
City.
Public art efforts will focus on enhancing the uniqueness of each ward as we build neighborhood vibrancy
and connection. In 2014, we increased the opportunities for artists to display their work by adding new
gallery space at the Civic Center and partnering with other community and public spaces for installations.
Our Sacred Spaces program is matching artists who need work, exhibition and performance space with
houses of worship who have unused or underutilized spaces. We are also exploring “art in unusual
spaces” throughout the City through mediums such as dance, pop-up theatre and community-sourced art.
In order to most efficiently and effectively impact the community, the Cultural Arts Office will continue
to build partnerships with the schools, Northwestern University, Downtown Evanston, the Chamber of
Commerce, business and nonprofit organizations. In this way we can better infuse the arts into many
areas including education, commerce, public works, sustainability and community development as we
work together to make Evanston the most livable city in America.
Information Technology: The City continues to expand the use of mobile computing technology to a
variety of core services such as inspections, property maintenance, public works and utility services.
Combining this expansion with the current public safety usage in all public safety vehicles increases staff
presence throughout the community on a daily basis. Another major expansion is the use of digital
camera technology for public safety.
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2015 ADOPTED BUDGET OVERVIEW
Transmittal Letter
The above activities require a major increase in the storage capacity of the City’s network infrastructure.
This increased capacity will also allow the City to upgrade the City’s email and other communication
platforms, which are vital to all outreach and engagement activities.
2015 initiatives include the continued migration of physical servers to Evanston’s virtual server
environment. Migration to the virtual platform will allow the City’s enterprise applications (finance,
human resources, property maintenance/inspections, etc.) to take advantage of hardware redundancies,
increased performance, and efficient data recovery methods.
To complement the continued expansion of the virtual desktop infrastructure, we will create opportunities
for employees to take advantage of a bring your own device (BYOD) program. This will allow the user to
work on familiar pieces of computer hardware that they already personally own, while still having full and
secure access to the Evanston desktop environment.
FUTURE CHALLENGES
Balancing Quality of Life with Available Resources: Many residents have previously expressed
concern that efforts to balance the City’s budget may adversely impact the quality of life in Evanston
through reductions in City services. In 2015, the City will continue to take on the challenge of balancing
our operating budget while tackling the long-term task of updating and replacing City facilities, parks, and
utility systems. Evanston is a wonderful place, in part, because of the great facilities, parks and
transportation systems that bring the community together. These systems require periodic repair and
replacement and given our tight operating budgets, developing a strategic plan to prioritize these
replacements and upgrades will be an important task in 2015 and beyond.
Debt: Debt Service costs remain at a higher level due to the structuring of bonds in 2006 and 2007. In
2014, the City eliminated the need for a higher debt service tax levy through the refinancing of
approximately $30 million in General Obligation Bonds, which saved just over $4.0 million in total costs
over the remaining life of those bonds. Some of those savings were utilized to reduce the 2013-16 debt
service levies. Even with those reductions, the 2014 Debt Service Levy requires a transfer of $1,414,583
from the General Fund to remain at the previous year’s levy amount. In effect, the adopted 2015 Budget
includes the abatement of $1,414,583 in debt service levy taxes, to be paid from General Fund revenues
other than property taxes.
Pensions: The 2014 Tax Levy, which is included in the 2015 Budget, will use the 2014 Actuarial Study
prepared by Tepfer Consulting Group (TCG) as a basis for setting funding levels for the Police and
Firefighter’s Pension Funds. The 2014 Study provides for a reduced interest rate assumption at 6.5%. This
change would normally reduce the City’s future projected funding level. However, due to 2013
performance in each fund, the funded ratios of both the Police and Firefighters Pension Funds have again
increased. A summary table below provides the change in funding from year-to-year for these funds.
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2015 ADOPTED BUDGET OVERVIEW
Transmittal Letter
Interest Rate Assumption 6.50%Police Pension Firefighter's Pension
2014 Contribution (used in 2013 Tax Levy)8,358,924$ 6,239,481$
Funded Ratio 47.3%46.5%
Additional Council Approved Contribution 8,394,279$ 6,341,558$
2015 Contribution (to be used in 2014 Tax Levy)8,705,207$ 6,214,928$
Funded Ratio 48.5%48.5%
Contribution Change 310,928$ (126,630)$
Funded RationChange 1.2%2.0%
The City is funding Police and Firefighter pensions at a level that is $4.3 million above the minimum
funding required by State of Illinois statute. The 2015 Proposed Budget recommends keeping the
Firefighter’s Pension funding level equal to the previous year, making the total increase in pension funding
equal to the Police Pension recommended increase of $310,928. This amount is offset by a decrease in
the General Fund Levy.
CAPITAL INVESTMENT
The City’s Capital Improvements Plan continues to emphasis infrastructure maintenance and facilities
improvements. The 2015-17 Plan identifies $129.7 million in capital projects over the next three years.
The 2015 Adopted Capital Improvements request is $44.5 million, which is distributed over many of the
City funds, and is broken down by type of project as listed below.
Capital Projects by Type Amount Percent
Combined Water / Streets 10,883,000$ 24.4%
Facilities 3,495,000$ 7.8%
Other 1,355,000$ 3.0%
Parking 3,810,000$ 8.6%
Parks 5,504,500$ 12.4%
Sewer Lines / Systems 1,055,000$ 2.4%
Streets / Alleys / Sidewalks 9,104,711$ 20.4%
Water Mains / Systems 9,340,000$ 21.0%
TOTAL 44,547,211$ 100.0%
This distribution is in keeping with the City Council goals listed below, focusing on infrastructure,
facilities, and parks. This distribution also includes a new category that shows the City’s combined
expenses when both Water main and Street construction are being done at the same location. Since
Water mains last much longer than street surfaces, this is not always practical, but the City tries to be
efficient whenever possible in combining these projects.
2015 CITY COUNCIL GOALS
Through a Strategic Planning initiative in 2013 and 2014, the City Council has defined a consolidated list
of goals that provide a more precise focus for staff and resources. The FY 2015 Proposed Budget
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2015 ADOPTED BUDGET OVERVIEW
Transmittal Letter
includes many programs and initiatives to further the adopted goals of the City Council. The adopted
2015 City Council Goals are as follows:
Buildings and Facility Infrastructure
Water and Sewer Infrastructure
Street/Sidewalks Infrastructure
Economic Development
At Risk Individuals and Families
Financial Policies and City Debt
During 2014, the City Council reviewed the City’s fund balance policies and recommended several
changes, increasing the minimum reserve recommended for City Funds such as the General Fund, Water
Fund, Sewer Fund, and Parking Fund. These revised policies are a part of this Proposed Budget under
the Charts and Summaries Section.
2015 Budget Preparation/Citizen Input
The City engages Evanston residents each year prior to completion of the Proposed Budget. This year
the City presented a survey asking residents to prioritize their tax dollar by asking them to divide $100
dollars by percent for a total of 100%. Residents’ leading priority also matches the Capital Improvements
breakdown above, showing street construction and maintenance as a top concern.
Expense Category Percent
Facility Improvements 13.31%
Health and Human Services 12.87%
Parks and Recreation/Arts 21.06%
Public Safety 12.26%
Streets 32.05%
Other 8.45%
Total 100.00%
City staff held a community budget workshop on September 10, 2014, which was recorded and is
available on the City’s website at www.cityofevanston.org/city-budget/. The City has also made a short
video with highlights of the 2015 Proposed Budget, which is also available at the same location.
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2015 ADOPTED BUDGET OVERVIEW
Transmittal Letter
FISCAL YEAR 2015 BUDGET OVERVIEW
GENERAL FUND
The General Fund encompasses the majority of all daily operations, excluding Fleet, Parking, Water, and
Sewer services.
GENERAL FUND FY 2013
Actual
FY 2014
Adopted
Budget
FY 2014
Est. Actual
FY 2015
Adopted
Budget
Revenues $ 86,772,289 $ 89,185,298 $ 91,092,765 $ 91,434,635
Expenditures $ 87,442,825 $ 87,467,485 $ 88,778,131 $ 91,335,314
Net $ (670,836) $ 1,717,813 $ 2,314,634 $ 99,321
Transfer to Capital Improvements Funds $ - $ 936,000 $ 936,000 $ -
Transfer to Debt Service Fund $ - $ 609,000 $ 609,000 $ -
Surplus/(Deficit) $ (505,233) $ 172,813 $ 769,634 $ 99,321
*The Baseline Budget assumes no changes in prior year revenues, and only changes based on union contractual
agreements are included in the budget. From this baseline budget the balancing process is detailed below, including
adjustments to revenues due to economic improvements, additions and deletions in expenses.
FISCAL YEAR 2015
Staffing/Compensation: IAFF, AFSCME and FOP Officer Labor contracts were settled in 2014. The
2015 Proposed Budget includes an approximate 2.6% wage increase across all of these units. Non-union
staff are proposed to receive a 2.5% general wage increase and be included in a 1.0% merit adjustment
pool.
Additionally, the 2015 Proposed Budget includes staffing increases of full-time equivalents. Details of
these changes can be found in the Position Control portion of the budget. The list of staff position
reductions and additions for FY 2015 is shown below.
POSITIONS ADDED DURING 2014 BUT NOT SHOWN IN 2014 ADOPTED BUDGET
POSITION DEPARTMENT FUND FTE
Tax Assessment Reviewer Administrative Services General 1
General Assistance Specialist Health and Human Services General Assistance 2
Customer Service Representative Health and Human Services General Assistance 1
Senior Citizen Ombudsman Assistant PRCS General 1
Youth and Young Adult Outreach Development Worker PRCS General 1
SUBTOTAL ALL FUNDS 6
16
2015 ADOPTED BUDGET OVERVIEW
Transmittal Letter
FY 2015 NEW POSITIONS
POSITION DEPARTMENT FUND FTE
Transfer of Vital Records Staff Health and Human Services General -1
General Assistance Specialist Health and Human Services General 1
Medical Billing Clerk Health and Human Services General 1
MWEBE/LEP Coordinator Administrative Services General 1
PRCS Outreach Worker PRCS General 1.5
Multiple Part-Time Positions Library Library 3.3
SUBTOTAL ALL FUNDS 5.8
TOTAL ALL FUNDS 11.8
The total proposed staffing level for FY 2015 is 816.47 full-time equivalents, compared to a high level of
884 in 2006-07. Some of these changes were approved mid-year during 2014, as noted above. All of the
changes have been made in an effort to continue to focus efficiency and effectiveness of service delivery.
Balanced Budget:
The FY 2015 General Fund Budget is presented as a balanced budget with a slight surplus of $99,320.
This surplus is proposed through the interaction of the following:
The increase in base revenues, with no change in tax or fee rates of just over 2.0%
The increase of wages per contract of approximately 2.6%
The planned decrease of non-public safety expenses by 3.0% across all other departments.
The utilization of these savings in specific new programs or one-time capital purchases for new
technology and debt service
These changes are detailed more fully in the charts below. This chart includes the proposed and the
adopted budget changes as well as further details on the departments 3% reductions.
17
2015 ADOPTED BUDGET OVERVIEW
Transmittal Letter
RECOMMENDED REVENUES
FY 2015 INITIAL
PROPOSED
ADJUSTMENTS
FY 2015 FINAL
ADOPTED
ADJUSTMENTS
City Clerk's Office
Miscellaneous Revenue 2,500 2,500
City Manager's Office
Cable Franchise Fee 122,000 122,000
Administrative Services
From Economic Development Fund 147,292 150,000
Property Tax (southwest TIF)128,614 128,614
Investment Income 40,000 40,000
Miscellaneous Revenue (8,200) (8,200)
Auto Rental Tax 3,000 3,000
Parking Meter Revenue (1,667) (1,667)
Pet Licenses (7,000) (7,000)
Boot Release Fee (35,000) (35,000)
Weights and Measures 200 200
Towing Charges (2,000) (2,000)
Property Sales and Rental (57,425) (57,425)
Ticket Fines-Parking (200,000) (200,000)
Tax levy reduction (to Police Pension fund)(310,928) (310,928)
Tax levy reduction (to General Assistance fund)(462,000) (462,000)
Law Department
Liquor Licenses 70,000 70,000
One day Liquor Licenses (1,200) (1,200)
Community Development
Building Permits 557,838 557,838
HUD Emergency Shelter Grants 31,550 31,550
Zoning Fees 5,000 5,000
Historic Preservation Reviews 700 700
Elevator Permits (19,550) (19,550)
Electrical Permits (37,996) (37,996)
Plumbing Permits (49,842) (49,842)
RTA Grant (80,000) (80,000)
Police
Police CTA and Barnes & Noble Detail 400,000 400,000
Violent Crime Victims Assistance Grant 25,475 25,475
Police Report Fees 5,500 5,500
Fire
Alarm Registration Fees 21,000 21,000
Fire Alarm Permits 1,002 1,002
Fire Building Inspections 2,000 2,000
Reimbursement for Fire Services & CPR Classes 31,000 31,000
Fire Dept Training Reimbursement 3,000 3,000
Miscellaneous Revenue 4,000 4,000
False Alarm Fees (30,000) (30,000)
Ambulance Services 147,600 147,600
CITY OF EVANSTON
FY 2015 BUDGET REDUCTION WORKSHEET
18
2015 ADOPTED BUDGET OVERVIEW
Transmittal Letter
Health and Human Services
Birth and Death Certificates (100,000) 12,000
Il Vacant Property Grant 71,000 71,000
Misc Intergovernmental Revenue increase 3,100 3,100
Misc Charges for Service (800) (800)
Housing Code Violations (37,248) (37,248)
Rental Building Registrations (20,000) (20,000)
License, Permits, and Fees 17,627 17,627
Public Works
State highway maintenance 10,000 10,000
Misc Charges for Service 8,500 8,500
Damage to Traffic Signs/Street Lights (10,000) (10,000)
Right-of-Way Permits 60,000 60,000
Reimbursement for Salt Usage-District 65 75,000 75,000
Private elm tree insurance 1,000 1,000
Reimbursements-Services and Supplies 2,000 2,000
I Heart Evanston Trees 10,000 10,000
Parks, Recreation and Community Services
Farmer's Market Licenses 1,700 1,700
Comm Aging Grant - Advocate 180 180
Other Federal Aid (9,150) (9,150)
Reduction of Golf Program Revenue (24,820) (24,820)
Subtotal Ongoing Revenue Increases/Decreases w/no change in rate 504,552$ 619,260$
Administrative Services
Car Rental Tax 70,000 70,000
Subtotal New Revenue from new sources or higher fee rates 70,000$ 70,000$
Subtotal Revenue Adjustments $ 574,552 $ 689,260
19
2015 ADOPTED BUDGET OVERVIEW
Transmittal Letter
Prior to calculating the 2015 recommended revenues and the above 3% reduction in non-public safety
costs, staff calculated a baseline General Fund budget as summarized below.
City Clerk's Office
Office equipment maintenance (833) (833)
Books, publications, maps (650) (650)
Merchandise for resale (2,500) (2,500)
City Manager's Office
Reduce contingency / Supplies (59,200) (59,200)
Law Department
Contracts for outside legal services/Services & Supplies 32,200 32,200
Administrative Services
Citation and Secondary Collection Processing (50,000) (50,000)
Unemployment compensation & administration fees (45,000) (45,000)
M/W/EBE and Workforce Development Employee (eliminate $30,000 contract 2014)(30,000) (30,000)
Contract Savings-- Auditing and Armored Cars (50,500) (50,500)
Decrease in local printers/ Office Supplies (29,134) (29,134)
Towing and Booting Contract Savings (21,982) (21,982)
Telecommunications equipment (11,500) (11,500)
Consulting services/seasonal employees (27,054) (27,054)
Miscellaneous Program costs & Licensing (23,290) (23,290)
Community Development
Elevator contract costs (63,425) (63,425)
Construction engineering services (17,000) (17,000)
Moving 2126 to CDBG Fund
Consulting services (84,000) (84,000)
Other - supplies / services (4,066) (4,066)
Telecommunications and personal computers (4,430) (4,430)
Police
Membership dues (5,000) (5,000)
Fire
Misc. Other Services and Supplies (3,865) (3,865)
City-wide budget adjustments - expenditures
Department reduction detail - 3.0% cuts
20
2015 ADOPTED BUDGET OVERVIEW
Transmittal Letter
Health and Human Services
Elimination of one position in Vital Records (169,549) (71,620)
Grant related Program Costs (21,452) (21,452)
Public Works
Security alarm contracts (1,200) (1,200)
Postage chargebacks (1,333) (1,333)
Festival lighting (5,000) (5,000)
Office/other eqt mtn matl (6,150) (6,150)
Services & supplies (10,925) (10,925)
Traffic light electricity (12,000) (12,000)
Debris/removal contractual costs (14,000) (14,000)
Other misc. Capital outlay (21,000) (21,000)
Botanical supplies (35,300) (35,300)
Minor equipment & tools (35,718) (35,718)
Natural gas (68,000) (68,000)
Elimination of Architect Position vacancy (87,000) (87,000)
Furniture and Fixtures (117,998) (117,998)
DED Inoculation Decrease (off year)(160,000) (160,000)
Parks, Recreation and Community Services
Membership dues (1,903) (1,903)
Advertising (2,351) (2,351)
Office supplies (3,532) (3,532)
Work- study (3,900) (3,900)
Other - Services and Supplies (4,517) (4,517)
Printing (5,217) (5,217)
Merchandise for resale (6,000) (6,000)
Other commodities (8,000) (8,000)
Food (8,587) (8,587)
Recreation supplies (10,170) (10,170)
Contrib to other agencies (11,500) (11,500)
Other program costs (14,100) (14,100)
Instructor services (18,750) (18,750)
Electricity (37,112) (37,112)
Subtotal Expenses Adjustments (1,403,493)$ (1,305,564)$
21
2015 ADOPTED BUDGET OVERVIEW
Transmittal Letter
City-wide
Increases in Uniform Costs 19,500 39,500
City Manager's Office
Increases for Arts Funding 50,000 50,000
Administrative Services
M/W/EBE and Workforce Development Employee (add new FTE 2014)100,000 100,000
Addition of 2 crossing guards - 12,700
Community Development
Community sponsored organizations (Connection for the Homeless / YWCA) 29,184 29,184
Other - Supplies / Services 21,868 21,868
Increase for Seasonal Employees - Zoning Application Processing 17,000 17,000
Police
Membership in Northeastern Illinois Crime Lab 100,000 100,000
Animal Shelter Operating Expenses 35,000 35,000
Health and Human Services
Township portion of Community Purchased Services
(to be transferred to Human Services Fund)
190,696 190,696
Two additional positions -- Both in GF 140,000 140,000
(General Assistance Specialist and Medical Billing Clerk)
Contract with Presence for Crisis Intervention Services 54,333 54,333
Public Works
Snow / Ice Overtime and Salt 393,500 393,500
Additional Snow-related Service Agreements/Contracts 38,000 38,000
Additional Training - 10,000
Rate increase for electricity 13,000 13,000
Seasonal employees 11,067 11,067
Outreach Program Costs (BG, iHeart Trees, and Bicycle Safety Outreach)7,500 7,500
Parks, Recreation and Community Services
Increase Workforce Development (from Economic Development Fund)110,000 110,000
Service Agreements/Contracts / Program supplies 17,901 17,901
SUBTOTAL NEW EXPENSES REQUESTS (ON-GOING)1,348,549$ 1,391,249$
Administrative Services
City-wide Copier and Toner Replacement (RFP going out in 2014)110,000 110,000
Fire
Medical Equipment Maintenance Agreement 11,400 11,400
Public Works
Services and Supplies 25,400 25,400
SUBTOTAL NEW EXPENSES REQUESTS (ONE-TIME)146,800$ 146,800$
SUBTOTAL NEW EXPENSES REQUESTS 1,495,349$ 1,538,049$
GENERAL FUND - PROPOSED EXPENSES ADJUSTMENTS (ON-GOING)
GENERAL FUND - PROPOSED EXPENSES ADJUSTMENTS (ONE-TIME)
22
2015 ADOPTED BUDGET OVERVIEW
Transmittal Letter
The combination of revenue increases and expenditure decreases result in a net change of $3,554,901,
which in turn resulted in a net surplus of $3,051,952.
The surplus is proposed to be used in two major areas.
Elimination of any property tax increase due to debt service costs - $1,414,583, which includes:
o Reduce General Fund tax levy by $462,000 for General Assistance
o Reduce General Fund tax levy by $310,928 for Police Pension
Addition of on-going costs across all departments - $1,538,049
FY 2015 INITIAL
PROPOSED ADJUSTMENTS
FY 2015 ADOPTED
ADJUSTMENTS
89,185,298$ 89,185,298$ TOTAL PROPOSED REVENUES
89,688,247$ 89,688,247$ TOTAL PROPOSED EXPENDITURES
(502,949)$ (502,949)$ TOTAL PROPOSED DEFICIT
2,134,629$ 2,249,337$ TOTAL REVENUE ADJUSTMENTS
(1,403,493)$ (1,305,564)$ 3% CUTS PROPOSED
3,538,122$ 3,554,901$ TOTAL DEFICIT REDUCTION
91,319,927$ 91,434,635$ TOTAL REVISED PROPOSED REVENUES
88,284,754$ 88,382,683$ TOTAL REVISED PROPOSED EXPENSES
3,035,173$ 3,051,952$ PROPOSED SURPLUS / (DEFICIT)
1,414,583$ 1,414,583$ NEW TRANSFER TO DEBT SERVICE / TAX LEVY REDUCTION
1,620,590$ 1,637,369$ GENERAL FUND BALANCE AFTER TRANSFERS
1,495,349$ 1,538,049$ NEW EXPENSE REQUESTS
$ 125,241 $ 99,320 PROPOSED 2015 BUDGET SURPLUS/(DEFICIT)
23
2015 ADOPTED BUDGET OVERVIEW
Transmittal Letter
GENERAL FUND REVENUES
The table below shows a listing of taxes/revenues that are projected to change, and some of the reasons
for these changes.
OTHER FUNDS:
Water Fund: The Water Fund has significant capital and operating activities that are proposed or may
occur in 2015 as follows:
The sale of additional water to the Northwest Water Commission due to their contract with the
City of Des Plaines. This additional revenue has not been included in the proposed budget, but
will be added to the adopted budget.
The City is also involved in discussions with four neighboring communities for the provision of
water, with a target year of 2018, and is also involved with the Northwest Suburban Municipal
Joint Action Water Agency, a cooperative of 7 communities, which currently obtains water from
the City of Chicago.
REVENUE
FY14
Amended
Budget
FY15
Adopted
Budget
Difference Reason
PRIOR YEAR'S TAXES 240,000$ 224,000$ (16,000)$ Prior year's taxes represent 2% of tax levy. 2015 projection is based on 2%
and historical collections.
STATE USE TAX 1,243,916$ 1,260,000$ 16,084$ Per the IL Municipal League, 2013 (May-Apr) Use Tax rate was $15.92 per
capita. IML forecasts an increase to $16.70 for 2015.
SALES TAX - BASIC 9,650,000$ 10,225,000$ 575,000$ Sales tax increases reflect both economic growth and the inclusion of new
grocery sources as well as partial year increase on auto sales
SALES TAX - HOME RULE 6,100,000$ 6,180,000$ 80,000$ Local Sales tax does not include auto sales.
ATHLETIC CONTEST TAX 800,000$ 900,000$ 100,000$ Current Year Estimate is $900,000 and staff projects similar revenues for
STATE INCOME TAX 7,076,170$ 7,500,000$ 423,830$
Per IML, 2014 (May-Apr) Income Tax rate is projected to be just under $98.00
per capita, which is only a modest increase. However, City estimates for 2014
are expected to be $7.3 million.
ELECTRIC UTILITY TAX 3,000,000$ 3,070,000$ 70,000$ Per State of IL - 2013 and 2015 electricity revenue is forecasted to remain flat.
The 2013 budget was 3.07 million
NATURAL GAS UTILITY 1,200,000$ 1,150,000$ (50,000)$
Tax on gross receipts for natural gas usage. Per State of IL - 2015 Natural Gas
tax will decrease slightly. Current year revenues support this projection, but
this may vary due to weather.
CIGARETTE TAX 300,000$ 300,000$ -$ Cigarette taxes have remained relatively flat since 2010.
EVANSTON MOTOR FUEL 610,000$ 640,000$ 30,000$
2014 YTD motor fuel revenues are above budget and projected to come in at
$640,000. The State projects no growth in state taxes and therefore the City
projects no growth for local taxes over 2014 estimates and a $30,000 increase
LIQUOR TAX 2,300,000$ 2,450,000$ 150,000$
Staff projects an increase in taxes due to economic development activities
(Trader Joes, micro/nano activities, and continued strong retail and restaurant
activity).
PARKING TAX 2,350,000$ 2,500,000$ 150,000$
Parking Tax should continue to increase. The 2014 estimate is $2,450,000 and
2015 projections are slightly above this to reflect additional NU parking taxes.
PERSONAL PROPERTY REAPLACEMENT TAX 552,000$ 650,000$ 98,000$
Per IML, PPRT receipts were up substantially due to a one-capital gains
impact on corporate income tax. The 2014 estimate for this revenue is
$650,000 and staff recommends increasing 2015 by a lessor amount to
$600,000 to take into account the one-time issue. Actual revenue is based on
REAL ESTATE TRANSFER TAX 2,875,000$ 2,875,000$ -$
Currently, the continued reassessment of activities by the County makes
projection of any increases or decreases in this account a difficult projection
and staff recommends status quo. The 2014 estimate is $2,750,000.
VEHICLE LICENSES 2,700,000$ 2,800,000$ 100,000$ Staff is projecting a modest increase this year due to stickerless activities and
camera enforcement.
TOTALS 40,997,086$ 42,724,000$ 1,726,914$
24
2015 ADOPTED BUDGET OVERVIEW
Transmittal Letter
A request to increase rates by 10% in keeping with the presentation provided for the 2014
Budget, which documented the need for a series of three 10% rate increases to fund needed
capital improvements throughout the Water System. The table below provides a brief survey of
Evanston Water Rates compared to other communities.
Major capital projects involving the Water Plant in the areas of security and operational
improvements.
Major capital projects involving the City’s water storage facilities.
Details of the capital projects for the Water Fund are included in the Capital Improvements Plan within
this Proposed Budget.
COMBINED WATER & SEWER BILL COMPARISONS
Combined water and sewer bills are calculated for a residential customer with a 3/4" water meter using
115 CCF (~86,000 gallons) per year.
CITY OF EVANSTON
2015 WATER & SEWER RATE UPDATE
Community
Annual Water &
Sewer Bill
Water
Supplier
Skokie $412 Evanston
Palatine $418 Evanston/NWWC
Buffalo Grove $476 Evanston/NWWC
Arlington Heights $510 Evanston/NWWC
Northbrook $513 Self-supplied
Wheeling $581 Evanston/NWWC
Chicago $614 Self-supplied
Glenview $655 Wilmette
Niles $660 Chicago
Evanston (current)$664 Self-supplied
Wilmette $682 Self-supplied
Evanston (proposed)$685 Self-supplied
Des Plaines $746 Chicago
Park Ridge $773 Chicago
Lincolnwood $794 Chicago
Deerfield $811 Highland Park
Lincolnshire $841 Highland Park
Oak Park $843 Chicago
Schaumburg $843 NSMJAWA
Morton Grove $882 Chicago
Average (proposed)$670
25
2015 ADOPTED BUDGET OVERVIEW
Transmittal Letter
The City budget includes information on many other funds, which account for all other activities
accomplished each year. Each fund is summarized in the Executive Summary immediately after this
transmittal letter.
CONCLUSION
In closing, I would like to thank Assistant City Manager/Chief Financial Officer Martin Lyons for his
leadership of the Budget Team and his efforts to produce a responsible budget which strives to address
City needs within the scope of our available resources. I would also like to thank the members of the
Budget Team, including Budget Manager Ashley Porta, Management Analyst Alex Thorpe, Parking and
Revenue Manager Rickey Voss, ICMA Fellow Jonathan Williams-Kinsel, and Administrative Secretary
Janella Hardin for their research, analysis, and diligent efforts in the development of the annual budget. I
would also like to thank the Department Directors and their respective staff for their assistance in helping
to find solutions to this year’s budgetary challenges.
Sincerely,
Wally Bobkiewicz
City Manager
26
2015 ADOPTED BUDGET
Executive Summary
I. Introduction
The City of Evanston covers a stretch of four miles along Lake Michigan’s picturesque
western shoreline. The City’s eight square miles include residential neighborhoods
encircling thoughtfully-planned business districts and recreational facilities. Ongoing
development of both residential and commercial properties has brought the City of
Evanston a cosmopolitan flavor while retaining a close-knit suburban atmosphere.
Evanston boasts a diverse populace in terms of religious, racial, educational, and economic
composition. Interspersed throughout the community are over 260 acres of parks. This
includes over thirty tennis courts, five public swimming beaches, athletic fields, bicycling and
jogging trails, and an indoor ice-skating facility.
The City of Evanston operates under the Council-Manager form of government. The non-
partisan legislative component is comprised of ten elected officials consisting of a Mayor and
nine Ward Aldermen. Through the Council-Manager form of government, elected officials
create policy and direct the City Manager to implement the plan. This places the
responsibility for day-to-day provision of services on a professional manager and staff.
II. Budget Summary
The total operating budget for FY 2015 is $265,110,667 for all budgeted funds, including
interfund transfers. This represents an increase of $8,863,588 as compared to the adopted
FY 2014 Budget. The increase in the FY 2015 budget in comparison to FY 2014 is due to
the creation of the General Assistance Fund ($1,370,000), the Human Services Fund
($859,153), an increase in the Library Fund ($718,719 increase), and a $8 million increase in
the Water Fund for capital expenses.
III. Fiscal Considerations
The City is experiencing a second year of modest revenue growth with no changes in tax
rates, fees or fines. As a result, the focus of the FY 2015 budget will be to continue services
at current levels, with a focus on the execution of the City’s goals to address families at risk,
long-term debt, and facilities and infrastructure improvement.
Revenues across all funds are projected to decrease by approximately 0.43% in comparison
to FY 2014. FY 2015 General Fund revenues are projected to increase over the prior year
by 2.1%. The 2014 tax levy, receivable in 2015 is proposed with several changes compared
to the levy received in 2014. The table below provides a comparison of the current and
adopted levy by fund:
27
2015 ADOPTED BUDGET
Executive Summary (Continued)
2013
ADOPTED
LEVY
2014
ADOPTED
LEVY
$ VARIANCE
INCREASE /
(DECREASE)
% VARIANCE
INCREASE /
(DECREASE)
General Fund Operating 9,388,452$ 8,664,896$ (723,556)$ -7.71%
General Fund - IMRF Pension 2,642,934$ 2,722,222$ 79,288$ 3.00%
Total General Fund 12,031,386$ 11,387,118$ (644,268)$ -5.35%
General Assistance Fund -$ 1,348,553$ 1,348,553$ -
Township Levies 1,122,306$ -$ (1,122,306)$ -
Library Fund 5,032,097$ 5,813,505$ 781,408$ 15.53%
Library - Debt Service Fund 748,178$ 605,138$ (143,040)$ -19.12%
Total - Library Funds 5,780,275$ 6,418,643$ 638,368$ 11.04%
Fire Pension Fund 6,061,575$ 6,061,575$ -$ -
Police Pension Fund 8,069,325$ 8,380,207$ 310,882$ 3.85%
Debt Service Fund 11,049,841$ 11,049,841$ -$ -
TOTAL - ALL CITY FUNDS $ 44,114,708 $ 44,645,937 $ 531,229 1.20%
The General Fund Levy is expected to decrease by $644,268 due to the following
changes:
o Transfer of Levy to new General Assistance Fund $462,000
o Transfer of Levy to Police Pension Fund $310,882
o Increase of General Fund Levy from Southwest TIF ($128,614)
The Police and Firefighter Pension Funds have been changed according to the 2015
Actuarial Study as jointly recommended by the City Treasurer, Police Pension Board and
Firefighter Pension Board.
The Debt Service Levy is not changing. Staff proposes the transfer of $1.4 million from
the General Fund using other revenue sources to keep this levy flat.
The Library Operating Levy is adopted to be increased to cover increased costs as
described in the Library’s budget that has been reviewed by the Library Board.
The Library Debt Fund will receive a portion of the Debt Service Fund Levy equal to
the remaining debt service associated with the Main Library. This Levy also includes
funding for 2015 Library Capital projects as outlined in the Library Budget.
IV. General Fund
Expenditures
The FY 2015 budget includes increases to personnel costs as a result of union contracts
which included an average 2.6% general wage increase. There is also a 2.5% increase
included for non-union personnel. The FY 2014 Adopted Budget served as the baseline for
non-personnel Departmental expenditure budgets in 2015. All Non-Public Safety
Departments were asked to provide a 3% reduction in their total budgets from the FY 2014
28
2015 ADOPTED BUDGET
Executive Summary (Continued)
Adopted Budget. These resources are detailed in the Budget Transmittal message and are
then proposed for reallocation in the final adopted budget document.
Revenues
The General Fund depends upon a variety of revenue sources to fund its services. Many of
these revenues are subject to fluctuations based on the economy, although demands and
costs for government services typically either remain constant or increase. The summary of
revenues below is a budget to budget comparison. The transmittal letter of this document
includes a budget to actual comparison.
Property Tax
The General Fund portion of the levy is expected to decrease by $644,268 as noted above.
State Sales Tax
General Fund revenue from the State of Illinois sales tax is expected to be $10,225,000,
which represents an approximate increase of 3.86% in comparison to the FY 2014 budget.
This revenue will increase or decrease based on the dollar amount of purchased tangible
merchandise within the City. The anticipated increase is based on the projections provided
by the State of Illinois budget office and have been adjusted to account for increased sales as
a result of increases in retail grocery sales, and projected increases in auto sales.
Home Rule Sales Tax
For FY 2015, this General Fund revenue is budgeted at $6,180,000, which is a 1.3% increase
in comparison to the FY 2014 budget. The year-end estimate for FY 2014 Home Rule Sales
Tax revenue is projected at $6,000,000. This tax is not assessed on food, prescription
medication, or registered/titled property purchases (i.e., vehicles) so it is often less than the
local share of the retailers’ occupation tax.
State Income Tax
Based upon projections from the Illinois Municipal League, revenue budgeted for FY 2015
is $7,500,000, representing a 6.5% increase from the FY 2014 budget, however the 2014
estimate is $7,300,000. This revenue is collected by the State of Illinois and the amount
distributed to Illinois municipalities is dependent upon population size.
Utility Taxes
Revenues from utility taxes are comprised of electric, natural gas distribution and
consumption, and telecommunications taxes. For FY 2015, these taxes are budgeted at
$8,170,000, which represents a 0.25% increase compared to FY 2014 budget.
Real Estate Transfer Tax
Real estate transfer tax revenue is budgeted at the same level as in 2014 at $2,875,000.
29
2015 ADOPTED BUDGET
Executive Summary (Continued)
Vehicle Licenses
This revenue source is considered to be relatively insulated from economic fluctuations as it
is based on the number of vehicles registered within the City. For FY 2015, the revenue
projection for vehicle licenses is $2,850,000, which represents a 5.5% increase from the FY
2014 budget. This revenue projection is based on increased compliance due to license plate
reading technology and the stickerless program.
Licenses, Permits, and Fees
Excluding vehicle sticker sales, total licenses, permits, and fees are expected to generate
$13,466,859, which represents a 6.7% increase in comparison to FY 2014. There are several
revenue sources, which comprise the licenses, permit and fee category including building
permits, liquor licenses and the cable franchise fee. The projected increase is primarily
related to increases in Building Permits and related revenue sources.
Fines and Forfeitures
Parking tickets, regular, and other fine revenues are budgeted to be $4,063,744 in FY 2015,
which represents a 6.9% decrease, mainly due to a decrease in parking fines in comparison to
the FY 2014 budget.
Charges for Services
This category consists of many revenue sources, the largest of which relates to recreation
and ambulance service fees. Charges for services are projected to generate $8,018,667 in FY
2015, which is a 1.0% increase over FY 2014.
State and Federal Aid
This revenue is completely dependent on grants offered by the State and Federal
governments. For FY 2015, the revenue is projected to be $725,727, which represents a
6.6% increase from FY 2014. The majority of the City’s grant funding is located in grant-
specific funds outside of the General Fund.
V. Other Funds
Library Funds
The Evanston Public Library reviews and approves Library Funds/Budgets through the
Library Board and these funds are included in this document. As noted above, the Library is
increasing both operating and capital expenses for 2015. The Evanston Public Library
promotes the development of independent, self-confident, and literate citizens through the
provision of open access to cultural, intellectual, and informational resources for all ages.
Human Services Fund
The Human Services fund is a newly created fund to protect Evanston's most vulnerable
residents and to provide individuals and families with access to services that promote self-
sufficiency and address mental health concerns. This includes community purchased
services, crisis intervention services and the Community Action Program. Community
purchased services include allocations recommended by the Evanston Mental Health Board
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2015 ADOPTED BUDGET
Executive Summary (Continued)
to support mental and social service organizations serving Evanston residents. The adopted
FY 2015 expenditures for this fund are $859,153.
General Assistance Fund
The General Assistance Program, which is mandated by the State of Illinois, is administered
by the City of Evanston and supported by Evanston tax revenues. The program provides
assistance (up to $500.00 monthly) to Evanston residents who are not eligible for other
forms of state or federal financial assistance and do not have resources to support their basic
needs. The adopted FY 2015 expenditures for this fund are $1,370,369.
Neighborhood Stabilization Program 2 (NSP2)
The NSP2 was funded by the American Recovery and Reinvestment Act of 2009 to stabiliz e
neighborhoods that have been negatively impacted by high numbers of foreclosed and
vacant homes. The a FY 2015 expenditures for this fund are $383,596.
Motor Fuel Tax Fund
The Motor Fuel Tax Fund is used for street maintenance, street resurfacing, and signal
upgrade projects. The funds are authorized by the Illinois Department of Transportation
and are appropriated as part of the City’s share of the gasoline tax. Motor Fuel Tax Fund
spending is budgeted at $2,533,000 in FY 2015.
Emergency Telephone System Fund
Revenues for this fund are derived from the $1.50 Enhanced 911 Surcharge and a share of
the State of Illinois wireless surcharge. FY 2015 revenues for the fund are budgeted at
$1,039,239 while expenditures for 2015 total $1,175,973.
Special Service Area (SSA) #4
This accounts for services such as promotion, advertisement, and other public services of
the territory as managed by Downtown Evanston, an Illinois not-for-profit corporation.
Each fall, Downtown Evanston submits a budget for approval to the City Council.
However, because assessed property value was not available in final form as of the date of
this document, the Special Service Area and Downtown Evanston budgets remain estimated
until a final tax levy can be calculated. The FY 2015 revenues and expenditures budgeted for
the SSA #4 Fund is projected to be $320,000.
Community Development Block Grant (CDBG) Fund
This accounts for funds granted from the U.S. Department of Housing and Urban
Development. The expenditure amount estimated for FY 2015 is $1,990,111, which
includes draw down of prior year available funds. This is a $252,023 increase in comparison
to FY 2014.
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2015 ADOPTED BUDGET
Executive Summary (Continued)
CDBG Loan Fund
The CDBG Loan Fund is a revolving loan fund. The purpose of the fund is to provide
residential rehabilitation loans for income eligible 1- to 3-unit owner-occupied residential
properties and multi-family rental properties that are occupied by income eligible households
under HUD regulations. FY 2015 expenditures total is $237,100.
Economic Development Fund
Revenues for this fund are primarily generated from locally administered hotel and
amusement taxes. The City uses these funds to stimulate economic development according
to the City’s strategic economic development plan. Expenditures for the Economic
Development Fund are budgeted to be $3,252,528 and include $900,000 for the completion
of the Gigabit Project for FY 2015.
Neighborhood Improvement Fund
This fund was created to track revenues and expenses associated with development
agreements in specific areas throughout the community. Revenues for this fund are created
through sales tax revenue sharing and expenses are used for neighborhood improvements
surrounding the originally developed commercial property. Program expenses are budgeted
at $50,000 in FY 2015. These expenses are associated with the Main Street Commons /
KAPSUM agreement.
HOME Fund
The HOME Fund is a federally-funded program designed to meet the needs of low- to
moderate-income residents in finding affordable housing. The HOME Fund’s FY 2015
budgeted expenditures are $441,200 or $259,136 less than FY 2014.
Affordable Housing Fund
The Affordable Housing Fund seeks to support housing related programs as adopted by the
City Council. The FY 2015 budget is $405,000 for Rehab Loans and Housing Related
Services.
Washington National TIF Debt Service Fund
Expenditures for the Washington National TIF Fund are budgeted to be $6,140,296 for FY
2015, an increase of $151,514 from 2014. The major expenses in this fund are the payment
of debt service for parking facilities, capital projects, and economic development activities.
Special Service Area #5 Fund
Adopted by the City Council on June 27, 1994, Special Service Area #5 overlays the City of
Evanston’s downtown business district. The FY 2015 budget for this fund is $425,175 of
debt service costs, which represents an $11,430 decrease from FY 2014.
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2015 ADOPTED BUDGET
Executive Summary (Continued)
Southwest II (Howard-Hartrey) TIF Debt Service Fund
Also known as the Howard-Hartrey TIF, the district consists of a 23-acre site located at
2201 Howard Street. The FY 2015 budget for this fund is $3,648,010 and includes $2.5
million for economic development projects.
Southwest TIF Special Tax Allocation Debt Service Fund
This Tax Increment District consists of twelve acres of land bounded by Main Street, Pitner
Avenue, and the North Shore Channel. This TIF closed on December 31, 2014.
Debt Service Fund
The 2014 tax year levy, to be filed with Cook County in December 2014, has been budgeted
as revenue for FY 2015. Budgeted expenditures in this fund primarily consist of general
obligation debt not paid (and therefore abated) elsewhere, such as in tax incremental
financing districts and enterprise funds. Total debt service for FY 2015 is projected at
$13,918,114.
Howard-Ridge Tax Increment Finance District Fund
The City Council adopted the Howard-Ridge Tax Increment Finance (TIF) District on
January 26, 2004. The TIF district is generally bounded on the north by various parcels that
front Howard Street and Chicago Avenue, on the east by the City of Evanston's boundaries
and the Chicago Transit Authority (CTA) Red Line, on the south by City boundaries and on
the west by Ridge Avenue. The TIF district contains mixed residential uses,
retail/commercial properties, and institutional uses. Expenditures budgeted for FY 2015
total $798,100, with a significant portion of this amount budgeted for developer agreement
payments.
West Evanston Tax Increment Finance District Fund
The City Council adopted the West Evanston Tax Increment Finance (TIF) District in
September 2005. The West Evanston TIF district collected its first tax increment in FY
2007-08. Expenses for FY 2015 are budgeted at $165,000 and are primarily related to
economic development and capital projects.
Dempster-Dodge Tax Increment Finance District Fund
The City Council approved the creation of the Dempster-Dodge Tax Increment Financing
(TIF) District on June 25, 2013. The Dempster-Dodge TIF District area is comprised of a
single parcel. This parcel is a shopping center located at the southwest corner of the
intersection of Dempster Street and Dodge Avenue. This fund does not have any expenses
budgeted for FY 2015.
Capital Improvement Fund
The Capital Improvement Fund accounts for all capital outlay expenditures not included in
other funds as outlined in the Capital Improvement Plan (CIP). Expenditures in the fund
are budgeted at $19,182,150 which is a increase of $772,134 in comparison to FY 2014.
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2015 ADOPTED BUDGET
Executive Summary (Continued)
Special Assessment Fund
The Special Assessment Fund’s budgeted expenditures for FY 2015 total $761,698, which
represents an increase of $90,850 compared to FY 2014. The majority of this decrease is
attributable to fewer capital improvement projects scheduled in the fund for FY 2015.
Parking Fund
All parking revenue sources, including lots, meters, and garages are combined into this fund
for ease of tracking and comparison. Operations include the Sherman Plaza garage, the
Maple Avenue parking structure, and the entire municipal parking system. FY 2015
budgeted expenses total $15,659,294, a decrease of $235,039 from 2014.
Water Fund
The Water Fund has budgeted FY 2015 expenses totaling $32,075,642, which represents an
increase of $8,085,906 in comparison to FY 2014. This increase is primarily due to capital
improvements scheduled in the fund, which are budgeted at $18,402,600 in FY 2015 and
include main replacements, tank painting and improvements to the Water Plant.
Sewer Fund
The Sewer Fund has budgeted FY 2014 expenses totaling $13,389,635 which represents a
$2,889,486 decrease compared to FY 2014. The Sewer Fund includes $1,055,000 in capital
improvements and $9,619,477 in debt service.
Solid Waste Fund
This fund was created in FY 2012 and tracks revenues and expenses associated with the
City’s refuse, recycling, and yard-waste collection services. The FY 2015 budget for Solid
Waste operations is projected at $5,191,820 which is a decrease of $117,262 from FY 2014.
Fleet Services Fund
Budgeted expenditures for FY 2015 total $3,544,337, a $33,810 decrease in comparison to
FY 2014. Fleet Services Fund is responsible for the maintenance and repair of the City’s
fleet; the Equipment Replacement Fund is responsible for the purchase of vehicles and
equipment.
Equipment Replacement Fund
This fund is responsible for costs associated with purchases of City vehicles and equipment.
Revenues for the fund are provided primarily from transfers from other funds. FY 2015
expenditures budgeted for the fund total $1,515,422.
Insurance Fund
Budgeted expenditures for FY 2015 total $17,209,752, which is a decrease of $857,532 from
the FY 2014 budget. The City self-insures a large majority of liability insurance claims in this
fund, with a self-insured retention set at $1,250,000.
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2015 ADOPTED BUDGET
Executive Summary (Continued)
Fire Pension Fund
Every Illinois municipality having a population of not less than 5,000 and not more than
500,000 must have a Fire Pension Fund as prescribed in 40 ILCS 5/4-101 of the Illinois
Revised Statutes. Fire Pension Fund expenditures for FY 2015 are budgeted at $7,886,630.
Police Pension Fund
Every Illinois municipality having a population of not less than 5,000 and not more than
500,000 must have a Police Pension Fund as prescribed in 40 ILCS 5/3-101 of the Illinois
Revised Statutes. The Police Pension Fund expenditures for FY 2015 are budgeted at
$10,542,500.
35
PART II
CHARTS & SUMMARIES
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2015 ADOPTED BUDGET
Organizational Chart
Residents
Mayor
City Council
City Clerk
Police
Fire Community
Development
Public Works
Health and
Human
Services
Utilities
Parks, Recreation
& Community
Services
Law
Administrative
Services
City Manager Assistant City
Manager / CFO
Deputy City
Manager
Boards and
Commissions
Library
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2015 ADOPTED BUDGET
General Information
The City of Evanston is a Home Rule community located in Northeastern Illinois along Lake
Michigan. The City is governed by a Council-Manager form of government, which includes a Mayor
and nine ward-elected Aldermen. The City provides a wide variety of services, including fire
protection, law enforcement, water and sewer utilities, health and human services, recreation, public
works, libraries, and community development.
The City of Evanston’s eight square miles include over 33,000 housing units for an estimated 74,486
residents. Evanston also hosts a top tier institution of higher learning, Northwestern University. In
addition, the City is home to several other international and national non-profit and philanthropic
organizations.
By combining a high quality of life and close proximity to the City of Chicago and Lake Michigan,
Evanston continues to be a highly desirable residential community. The quality of Evanston’s
earliest neighborhoods has been preserved and enhanced by foresight in planning and zoning. Due
to cultural opportunities and flourishing commercial districts, the City of Evanston is increasingly a
destination for business and pleasure alike, rather than a purely residential community.
Date of Incorporation 1863 Library Services
Library Facilities 3
Form of Government Council – Manager Number of Books / Materials 477,645
Number of Registered Borrowers 59,204
Geographic Location On Lake Michigan Annual Circulation 1,011,064
Immediately north
of Chicago
Recreation Facilities
Population (2011 Census Estimate) 74,785 Number of City-maintained Parks and Playgrounds 75
Park Area in Acres 265
Number of Households (2010 Census
Estimate)
29,106 Number of Public Swimming Beaches 5
Number of Housing Units (2009 Census
Estimate)
33,335 Municipal Parking Utility
Number of Parking Meters 2,300
Equalized Assessed Valuation (2012) $2,514,621,552 Number of Parking Lots 35
Capacity of Parking Lots 1,919
Per Capita Income (2010 Census Estimate) $42,925 Metered Spaces 686
Space Rentals and Free Spaces 1,233
Municipal Services and Facilities Capacity of Parking Garages 3,283
Miles of Streets 147 Number of Parking Garages 3
Miles of Alleys 76
Miles of Sewers 208 Municipal Water Utility
Number of Street Lights 5,641 Total Population Serviced 365,883
Northwest Water Commission 225,137
Fire Protection Evanston 75,570
Number of Firefighters (2010) 107 Skokie 65,176
Number of Stations 5 Miles of Water Mains 157.5
Number of Fire Hydrants 1,385 Filtration Plant Rated Daily Capacity (gallons) 108,000,000
I.S.O. Rating Class 3 Rated Daily Pumping Capacity (gallons) 147,000,000
Police Protection Average Daily Pumpage (gallons) 37,850,000
Number of Sworn Officers (2010) 160
Number of School Crossing Guards 49
Number of Parking Enforcement Officers 11
38
CITY OF EVANSTON, ILLINOIS
Demographic and Economic Statistics
Last Ten Years
Per Education
Total Capita % of population
Calendar Personal Personal Median with HS Diploma School Unemployment
Year Population Income Income Age or Higher Enrollment Rate
2003 74,239 2,694,578,744 36,296 32.5 91.3%9,766 5.4%
2004 74,239 2,694,578,744 36,296 32.5 91.3%9,849 5.0%
2005 74,239 2,775,350,776 37,384 32.5 94.0%9,740 5.0%
2006 74,239 2,902,967,617 39,103 32.5 94.0%9,550 4.5%
2007 74,239 2,902,967,617 39,103 32.5 94.0%9,550 4.4%
2008 74,239 2,902,967,617 39,103 32.5 94.0%9,550 4.6%
2009 74,239 2,902,967,617 39,103 32.5 94.0%9,550 4.7%
2010 74,486 3,157,759,484 42,394 34.3 94.0%9,550 7.9%
2011 74,486 3,197,311,550 42,925 34.3 94.0%11,369 7.3%
2012 74,486 3,176,902,386 42,651 35.1 93.6%11,418 6.8%
2013 74,486 3,176,902,386 42,651 35.1 93.6%11,419 6.8%
Source: Various Government agencies
39
City of Evanston
City Council Budget Calendar
Fiscal Year 2015
.
DATE TIME ACTIVITY .
Monday, August 11, 2014 7PM* Mid-Year 2014 Budget Review
Wednesday, September 10, 2014 7PM Citizen Budget Input Session
Friday, October 10, 2014 5PM Proposed Budget to City Council
Monday, October 20, 2014 7PM* Budget Discussion
Saturday, October 25, 2014 9AM Public Hearing
Monday, November 10, 2014 7PM* Budget Discussion
Monday, November 17, 2014 7PM* Budget Discussion—(if needed)
Monday, November 24, 2015 7PM* Budget Adoption
*Meeting times are approximate
Rosh Hashanah is September 25th through 26th. Yom Kippur is October 3rd and 4th. Columbus Day is
October 13th. Thanksgiving is November 27th.
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2015 ADOPTED BUDGET
Budget Process
Summary of Proceedings
The City’s fiscal year begins on January 1. The City Manager submits to the City Council a proposed
operating budget in October for the fiscal year commencing the following January 1. The operating
budget includes proposed expenditures and the means of financing those expenditures. The City
Council holds public hearings and then may modify the budget prior to adoption.
The City Manager is authorized to transfer budgeted amounts between departments and within any
fund (such as the General Fund); however, any revisions that alter the total expenditures of any fund
must be approved by the City Council.
Preparation and Adoption
Budgets are legally adopted on a basis consistent with generally accepted accounting principles
(GAAP) except that property taxes are budgeted as revenue in the year for which they are levied.
Property taxes are budgeted utilizing a cash basis of accounting whereas budgeted property tax
revenue will be what the City actually anticipates receiving for any given budget year. The budgets
of the governmental type funds are prepared on a modified accrual basis. Debt service payments
and a number of specific accrued liabilities are only recognized as expenditures when payment is
due, and revenue is recognized only when it has actually been received.
Related Legislation
The Evanston City Council has adopted three primary pieces of legislation which govern the budget
process:
Resolution 67-R-79 establishes a Budget Policy for the City of Evanston. This policy provides
guidelines for determining the amount of property tax to be levied, the funding for the Police and
Fire Pension Funds, and the re-appropriation of fund balance.
Ordinance 57-0-79 provides for the adoption of the annual budget. This ordinance establishes the
annual budget shall be adopted by the City Council before the beginning of the fiscal year to which
it applies.
Compilation of the Proposed Budget - Each year the City Manager shall prepare and submit a
proposed budget to the City Council to allow for ample time for discussion and decision-making.
The proposed budget shall contain estimates of revenues available to the City for the fiscal year
along with recommended expenditures for the departments, boards and commissions. The City
Manager is required to submit a balanced budget to Council in which revenues equal expenditures
Revision of Annual Budget - Following City Council adoption of the budget, the City Council by a
vote of two-thirds of its members, shall have the authority to revise the budget by transferring
monies from one fund to another or adding to any fund. No revision of the annual budget shall
increase the budget in the event monies are not available to do so.
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2015 ADOPTED BUDGET
Budget Process
Public Hearing, Notice and Inspection of Budget - The City Council will hold a public hearing on
the annual budget prior to final action by the City Council. Notice of this hearing shall be published
in a local newspaper at least ten days prior to the public hearing. Copies of the proposed budget will
be available for public inspection in printed form in the office of the City Clerk for at least ten days
prior to the hearing.
Resolution 6-PR-78 establishes a policy concerning municipal budget procedures. The primary
components of this resolution include the following:
In advance of the submission of the City Manager’s proposed budget to the City Council,
the Administration and Public Works Committee shall publicize and conduct a public
hearing to receive input from citizens concerning municipal appropriations for the coming
year.
Sufficient copies of the proposed budget shall be placed on file with the City Clerk, the
Public Library, and will be available for public inspection at these locations.
The City Council budget meeting agendas will be available to the public prior to the initial
special meeting of the City Council on the proposed budget.
Each special meeting of the City Council on the proposed budget shall designate a period of
time for citizen testimony concerning budget matters discussed during that special meeting.
The length of such time shall be determined by the chairman prior to the budget meeting
process.
Financial Control Procedures
The City reports financial results based on generally accepted accounting principles as promulgated
by the Governmental Accounting Standards Board (GASB). The accounts of the City are divided
into separate self-balancing funds comprised of its assets, liabilities, fund equity, revenues and
expenditures, as appropriate.
The City’s expenditures are monitored on a regular basis by the Administrative Services Department.
Disbursements are made only if the expenditure is within the authorized appropriation. For all major
expenditures, purchase orders are prepared, approved and the related appropriation is encumbered
before a check is issued.
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2015 ADOPTED BUDGET
Budgetary Basis of Accounting
The City was incorporated in 1863. The City operates under a Council-Manager form of
government, is a home rule municipality as defined by Illinois state law and provides the following
services as authorized by its charter: general management and support, public safety, public works,
health and human resource development, library, recreational and cultural opportunities, and
housing and economic development.
The City uses funds and account groups to report on its financial position and the results of its
operations. Fund accounting is designed to demonstrate legal compliance and to aid financial
management by segregating transactions related to certain City functions or activities.
A fund is a separate accounting entity with a self-balancing set of accounts. An account group, on
the other hand, is a financial reporting device designed to provide accountability for certain assets
and liabilities that are not recorded in the funds because they do not directly affect net expendable
available financial resources.
Funds are classified into three categories: governmental, proprietary and fiduciary. Each category, in
turn, is divided into separate “fund types.”
Governmental funds are used to account for all or most of the City’s general activities, including the
collection and disbursement of earmarked monies (special revenue funds), the acquisition or
construction of general fixed assets (capital projects funds), and the servicing of general long-term
debt (debt service funds). The general fund is used to account for all activities of the City not
accounted for in some other fund.
The City follows these procedures in establishing the budgetary data reflected in the financial
statements:
1. The City Manager submits to the City Council a proposed operating budget for the fiscal
year commencing the following fiscal year. The operating budget includes proposed expenditures
and the means of financing them.
2. Public budget hearings are conducted. Taxpayer comments are received and noted.
3. The City Manager is authorized to transfer budgeted amounts between departments within
any fund; however, any revisions that alter the total expenditures of any fund must be approved by
the City Council.
4. Budgets are legally adopted on a basis consistent with generally accepted accounting
principles (GAAP). It should be noted that property taxes are budgeted on a cash basis. For
purposes of preparing the combined statement of revenues, expenditure and changes in fund
balances - budget and actual, GAAP revenues and expenditures have been adjusted to the budgetary
basis.
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2015 ADOPTED BUDGET
Budgetary Basis of Accounting
The level of control (level at which expenditures may not exceed budget) is at the fund level. All
unencumbered annual appropriations are lapsed at the fiscal year-end.
Encumbrance accounting, under which purchase orders, contracts, and other commitments for the
expenditure of monies are recorded, reserve a portion of a budgeted account so that amount is not
spent elsewhere. For non-enterprise funds, encumbrances are usually not counted as expenditures
until the actual disbursement has been made.
The financial information of general governmental type funds (for example, the general fund itself
and MFT funds) is prepared on a modified accrual basis. Briefly, this means that revenues are
usually recorded when they become available and are measurable while expenditures are recorded
when the liability has been incurred.
The enterprise funds (Water, Sewer, Solid Waste, and Parking), on the other hand, are often
reported on a full accrual basis. Not only are expenses recognized when a commitment is made
(through a purchase order) but revenues are also recognized when they are obligated to the City (for
example, water user fees are recognized as revenue when bills are produced).
The Comprehensive Annual Financial Report (CAFR) shows the status of the City’s finances on the
basis of “generally accepted accounting principles” (GAAP) and a budget basis for comparison
purposes.
44
2015 ADOPTED BUDGET
Budget Policies
In ongoing efforts toward formally addressing long-term budgeting provisions, the City of Evanston
has endorsed a Budget Policy. The City Council initially adopted this Budget Policy in December
2000. This policy is revised in 2014 as follows:
I. Budget Process
Preliminary Pubic Hearing
In September of each year prior to submission of the City Manager’s proposed budget to the City
Council, the Administration and Public Works Committee shall publicize and conduct a public
hearing to receive input from citizens concerning municipal appropriations for the coming fiscal
year.
Mid- year Budget Workshop
Each September the Administration and Public Works Committee shall schedule and hold a mid-
year budget workshop. The workshop shall review but not be limited to:
A revenue and expenditure report for the current fiscal year
Structural or legislative issues affecting the current or future fiscal year
Revenue and expenditure forecast for the upcoming fiscal year
Other issues of policy or indicators that will affect the upcoming fiscal year budget
All members of the City Council shall be invited to participate in the Budget Workshop.
Quarterly Financial Update
Following the end of each financial quarter, the City Manager shall present a report summarizing
budgeted vs. actual revenues and expenditures.
Review of the Comprehensive Annual Financial Report
The Administration and Public Works Committee shall review the Comprehensive Annual Financial
Report. This review shall take place at the earliest meeting date following publication.
Copies of the Proposed and Final Budget
Sufficient copies of the proposed and final budget shall be placed on file in printed form with the
City Clerk, the Public Library, all library branches, and will be available for public inspection at these
locations. An electronic version of the proposed and final budget shall be posted on the City of
Evanston Website. The City of Evanston may offer for sale a printed and electronic copy of the
proposed and final budget for a fee not to exceed the cost of preparation, printing, and distribution
of the budget.
Submission of the Proposed Budget
The City Manager will submit a balanced budget to the City Council by October 31.
45
2015 ADOPTED BUDGET
Budget Policies
II. Fund Policies
General Fund
The General Fund budget will be balanced each year, subject to the current Fund Reserve level. In
the event the General Fund Reserve balance is below the minimum level of 16.6%, the fund may be
structured with a surplus budget in order to bring reserves up to the minimum. In the event the fund
reserve is above the 20% recommended maximum, the budget may be structured in a deficit to
account for the transfers out to other funds as noted in the reserve policy.
Parking System Fund
This is an enterprise fund and as such is expected to be self-sufficient. Any revenues generated,
especially from sales, should be retained to maintain the fund. Fees should be periodically increased
sufficiently to fund operating costs, depreciation, and a reserve. The General Fund will continue to
be properly compensated for administrative expenses, which support parking system activities.
Water Fund
A minimum of 16.6% of expenses shall be maintained as a reserve; in addition, a sufficient reserve
shall be maintained to meet debt requirements. A portion of the fund reserve shall be used to fund
depreciation and capital improvement needs.
Fire and Police Pension Funds
The Firefighters and Police Pension Funds shall receive funding in accordance with the Joint
Actuarial Report provided by the City and both Funds each year. Actuarial methods and
assumptions shall be reviewed annually and shall meet or exceed Illinois statutory regulations.
Emergency Telephone System Fund
This fund must be maintained at a level adequate to provide for maintenance of current operations,
the capability to respond to unforeseen events, funding of long-term capital improvements, and
needed upgrades. The fund shall be entirely supported by revenues received from the imposed
telephone surcharge.
Motor Fuel Tax Fund
Revenues for this fund are provided by the state motor fuel tax and as such should be used only for
street improvement, repair, and maintenance as allowed by State of Illinois law. Funds may be
accumulated for the purpose of accomplishing major projects, however, the beginning reserve
balance for this fund should not fall below 25% of the annual revenue received in the prior year.
Insurance Fund
The Insurance Fund must be maintained to meet the City’s current and future insurance liability and
self-funded employee benefits program requirements. Liability Insurance Requirements include
current budget year obligations and building a reserve (as noted in the fund reserve section of this
communication) over seven years to prepare for anticipated claims and losses. The City Manager
shall be required to present an annual report itemizing all of the City’s current and long -term claims
and liabilities. Each year City staff will review worker compensation, liability, and property insurance
policies to determine if coverage meets current financial and operational needs. The City Manager
46
2015 ADOPTED BUDGET
Budget Policies
each year will recommend to the City Council insurance policy coverage and limits and include the
necessary funds in the operating budget. Self-funded Employee Benefit Program costs are accounted
for in this fund and at the Intergovernmental Personal Benefits Cooperative (IPBC). As required by
the IPBC the City will maintain a minimum of one month’s reserve for PPO benefit programs at the
IPBC. Further, the City will set rates and manage program benefit costs to keep cost increases below
the Medical rate of inflation.
Fleet Services Fund
The City of Evanston shall maintain vehicles and equipment, which are safe and adequate for the
demands of the operating departments. Interfund transfers from operating departments shall be
established to maintain the necessary staff, equipment and supplies/parts to service all appropriate
vehicles.
Equipment Replacement Fund
The Equipment Replacement Fund receives interfund transfer from operating department’s
established to replace vehicles within 2 years of the expiration of their useful life as determined by
the fleet maintenance division. General obligation debt shall only be used for vehicles with an
expected equal to or greater than 15 years and with a purchase price greater than or equal to
$250,000.
Debt Service Fund
General Obligation Debt of the City means debt (viz., bonds) for which an unlimited real property
tax levy is made or pledged for payment. General Obligation Debt shall be allocated into two
categories. Self-Supporting General Obligation Debt shall mean General Obligation Debt which, at
the time of issuance, is expected and intended by the Treasurer to be payable out of a source o f
funds other than the City’s general real property tax levy, thus permitting the abatement and
avoidance of the property tax levy to pay such bonds; examples of Self-Supporting General
Obligation Debt include (without limitation) bonds payable from the Water Fund or the Sewer
Fund, bonds payable from special assessments, bonds payable from tax increment financing areas,
and bonds payable from Motor Fuel Taxes. Tax-Supported General Obligation Debt shall mean all
other General Obligation Debt, which is expected and intended to be paid from a general real
property tax levy. General Obligation Debt shall not include any obligation of the City not
denominated a bond, including, without limitation, short term notes or warrants or other obligations
which the City may issue from time to time for various purposes and to come due within three (3)
years of issuance. General Obligation Debt does not include bonds which have been refunded or
defeased and which, as a consequence of same, are provided for from a dedicated source of funds or
investments. Self-Supporting General Obligation Debt shall not be limited by this Budget Policy.
Tax-Supported General Obligation Debt shall not exceed $113,000,000 in aggregate principal
amount, which limit is expressly subject to increase from time to time by action of the City Council
as the needs of the City may grow. General Obligation Debt issued as so-called zero coupon bonds
or capital appreciation bonds shall be counted as debt in the original principal amount issued. The
Treasurer shall at all times keep a book or record of all General Obligation Debt and its proper
allocation. The Treasurer’s statements as to the allocation of General Obligation Debt into these
two categories shall be conclusive. Notwithstanding this statement of policy, all bonds or other
47
2015 ADOPTED BUDGET
Budget Policies
obligations by whatever name designated of the City duly authorized to be issued by the City
Council shall be valid and legally binding as against the City, and there shall be no defense of the
City as against any bondholder or other obligation holder on the basis of this policy.
Economic Development Fund
Expenditures in the Economic Development Fund will be for development activities as directed by
the Economic Development Committee and City Council. Funds may be accumulated from year to
year for major development activities.
Sewer Fund
This is an enterprise fund and as such is expected to be self-sufficient. As a result, rates should be
scheduled to increase to meet costs of sewer operations, debt service, and capital projects. Transfers
to other funds for administrative expenses should be maintained to reflect true program costs.
Solid Waste Fund
This is an enterprise fund and as such is expected to be self-sufficient. As a result, rates should be
scheduled to increase to meet costs of solid waste operations, debt service, and capital projects.
Transfers to other funds for administrative expenses should be maintained to reflect true program
costs.
Expenditure Analysis
City Council shall review all significant operational, economic, program, and expenditure proposals
in regard to the short term and long-term budgetary and economic impact. The appropriate City
Department and staff shall provide the budget analysis for the review and consideration by the City
Council.
III. Fund Reserve Policy
The Fund Reserve Policy is as follows:
General Fund
A minimum of 16.6% or two month of operating expenses shall be maintained as a reserve. Any
monies over a 16.6% reserve in this fund shall be re-appropriated to other funds that have not met
their reserve requirements. Once all funds have met their fund requirements additional funds shall
go to the Capital Improvement Program. A minimum of a 5% reserve is required, per bond
agreements.
Parking System Fund
A minimum of 16.6% expenses shall be maintained as a reserve; in addition a sufficient reserve shall
be maintained to meet bond requirements. A portion of the fund reserve shall be used to fund
depreciation and capital improvement needs. A minimum of 5% is required, per bond requirements.
48
2015 ADOPTED BUDGET
Budget Policies
Water Fund
A minimum of 10% expenses shall be maintained as a reserve; in addition a sufficient reserve shall
be maintained to meet bond requirements. A portion of the fund reserve shall be used to fund
depreciation and capital improvement needs. A minimum of a 5% reserve is required, per bond
agreements.
Sewer Fund
A minimum of 16.6% of expenses shall be maintained as a reserve; in addition, a sufficient reserve
shall be maintained to satisfy both bond and IEPA loan debt requirements. A portion of this fund
reserve shall be used to fund depreciation and capital improvement needs.
Solid Waste Fund
A minimum of 16.6% of expenses shall be maintained as a reserve; in addition, a sufficient reserve
shall be maintained to satisfy debt requirements. A portion of this fund reserve shall be used to fund
depreciation and capital improvement needs.
Motor Fuel Tax Fund
A minimum of 25% expenses shall be maintained as a reserve in order to ensure the efficient startup
of roadway projects each year.
Capital Improvement Fund
A minimum of 25% of expenses funded from non-debt sources shall be maintained as a reserve. No
debt-service costs are located in this fund and therefore no reserve is required for debt service. This
25% reserve shall be used for the startup costs of the current year capital projects in the approved
annual budget. Any funds that remain unspent from incomplete capital projects shall be in addition
to this 25% level. Any funds that are unspent from projects that were completed under budget shall
be included in this 25% level. All projects funded from bond proceeds or other debt issues, shall be
tracked along with that debt issue to comply with arbitrage and issuance compliance regulations.
Tax Increment Finance Funds
Fund reserves shall be based on outstanding debt-service requirements or multi-year development
incentives established by the City. Reserves shall be designated for the funding of these long-term
expenses prior to being released for future capital or development expenses.
Insurance Fund
Health Insurance Reserves should be no less than three months of annual expenses. At least one
month of the three month reserve is required to be kept at the Intergovernmental Personal Benefits
Cooperative (IPBC). This reserve will be utilized to cover the claims payable cycle cost which is
approximately 45 days, and to provide for reserves in the event of major changes in rates/claims
experience. Liability Insurance Reserves are not established to fully fund all potential future claims.
As such, cash reserves should be set at a minimum of 25% of outstanding claims payable as defined
in the prior year audit or twice the current annual self-insured retention coverage level (currently at
$1,250,000).
49
2015 ADOPTED BUDGET
Budget Policies
Fleet Maintenance Fund
Fleet Maintenance Fund Reserves should remain in a positive position with sufficient funds to
operate during the year.
Equipment Replacement Fund
Equipment Replacement Fund Reserves should not exceed the amount of accumulated depreciation
of the City’s fleet as noted in the prior year Annual Audit.
50
2015 ADOPTED BUDGET
Fund Descriptions
GENERAL FUND
General Fund - To account for all activity traditionally associated with government
operations, which are not required to be accounted for in another fund.
SPECIAL REVENUE FUNDS
General Assistance Fund – To account for the General Assistance program. Assistance is
provided to persons who are not eligible for any other state or federal financial assistance
programs and who do not have income or resources to provide for their basic needs.
Human Services Fund – To account for the access to resources that offer support and
empower families.
Library Fund – To account for the Evanston Public Library. The Evanston Public Library
promotes the development of independent, self-confident, and literate citizens through the
provision of open access to cultural, intellectual, and informational resources for all ages.
Library Capital Fund – To account for the capital improvements to the Evanston Public
Library. Funding is provided primarily through property tax levy.
Library Debt Fund – To account for principal and interest payments on debt proceeds
issued and allocated to the Evanston Public Library.
Homelessness Prevention and Rapid Re-Housing Program – To account for the
HPRP which is financed by the United States Department of Housing and Urba n
Development. Expenditures are made in accordance with federal law.
Neighborhood Stabilization Program 2 – To account for the NSP2 program. Financing
is provided by the United States Department of Housing and Urban Development.
Expenditures are made in accordance with federal law.
Motor Fuel Tax Fund - To account for the operation of street maintenance programs and
capital projects as authorized per the Illinois Department of Transportation. Financing is
provided from a State of Illinois municipal allotment of gasoline tax revenue.
Emergency Telephone System Fund - To account for revenues and expenditures for 911
emergency telephone service. Financing is provided by landline and wireless phone
surcharges.
Special Service District No. 4 Fund - To account for promotion, advertisement, and
street maintenance costs of the area located in the City's central business district. Financing
is provided by the City through an annual special service area property tax levy.
51
2015 ADOPTED BUDGET
Fund Descriptions (continued)
Community Development Block Grant Fund - To account for the revenues and
expenditures of the Federal Community Development Block Grant program. Financing is
provided by the federal government on a reimbursement basis in accordance with federal
formula. Expenditures are made in accordance with federal law requirements.
Community Development Loan Fund - To account for residential rehabilitation loans to
residents.
Economic Development Fund - To account for costs associated with economic
development activities of the City. Financing is primarily provided by hotel and amusement
tax revenues.
Neighborhood Improvement Fund - To account for a portion of sales tax revenues
derived from retail sales at the Home Depot store in Evanston. Sales tax revenues allocated
to this fund are to be expended on public projects that will benefit the immediate
neighborhood nearby the store.
HOME Fund – To account for the Home program. Financing is provided by the federal
government and used to create affordable housing to low-income households. Expenditures
are made in accordance with the requirements of federal law.
Affordable Housing Fund - To account for costs associated with affordable housing
programs for low and moderate income City of Evanston residents.
DEBT SERVICE FUNDS
Debt Service Fund - To account for non-abated, general obligation payments on the
principal and interest related to bonds and/or other City debt.
Special Service Area No. 5 Fund - To account for principal and interest payments on debt
issued for this special taxing district.
Southwest Tax Increment District Fund - To account for principal and interest payments
on debt proceeds issued and allocated to this tax increment financing district.
Howard-Hartrey Tax Increment District Fund - To account for principal and interest
payments on debt proceeds issued and allocated to this tax increment financing district.
Washington National Tax Increment District Fund - To account for principal and
interest payments on debt proceeds issued and allocated to this tax increment financing
district.
Howard-Ridge Tax Increment District Fund - To account for principal and interest
payments on debt proceeds issued and allocated to this tax increment financing district.
52
2015 ADOPTED BUDGET
Fund Descriptions (continued)
West Evanston Tax Increment District Fund - To account for principal and interest
payments on debt proceeds issued and allocated to this tax increment financing district.
Dempster-Dodge Tax Increment District Fund – To account for principal and interest
payments on debt proceeds issued and allocated to this tax increment financing district.
CAPITAL PROJECTS FUNDS
Capital Improvement Fund - To account for capital projects not funded through special
revenue, tax increment financing, or enterprise funds. Capital projects include, but are not
limited to: long term improvements to public buildings, the paving of city streets, and the
improvement and development of recreation facilities. Financing is provided primarily by
grants and general obligation bond proceeds.
Special Assessment Fund - To account for capital improvements (primarily alley paving)
financed by both special assessments on property owners and City contributions.
ENTERPRISE FUNDS
Water Fund - To account for all activity related to providing water to Evanston residents, as
well as the Village of Skokie and the Northwest Water Commission. All activities necessary
to provide such services are accounted for in this fund, including, but not limited to:
administration, operation, maintenance, debt service, and billing/collection.
Sewer Fund - To account for all activity related to providing sewer service to City residents
and businesses. Activities necessary to provide such service include, but are not limited to:
administration, operations, financing, capital improvements/maintenance, and
billing/collection.
Parking Fund - To account for all City-owned parking facilities/garages, lots, and metered
spaces. Maple Avenue and Sherman Plaza Garage activities have been included in this Fund
beginning in FY09-10. All activities are accounted for including administration, operations,
financing, and revenue collection.
Solid Waste Fund – To account for all activity related to refuse, recycling, and yard waste
collection and disposal. Activities necessary to provide such service include, but are not
limited to: administration, operations and revenue collection.
INTERNAL SERVICE FUNDS
Fleet Services Fund – To account for the cost of operating the municipal service center
maintenance facility for transportation vehicles/equipment used by City departments. Such
costs are billed to the user departments.
53
2015 ADOPTED BUDGET
Fund Descriptions (continued)
Equipment Replacement Fund – To account for the costs associated with the purchase
of vehicles and equipment.
Insurance Fund - To account for all costs related to general liability and workers'
compensation claims. Beginning with FY10-11, health insurance premiums are also
accounted for in this Fund. This internal service fund uses “funding premium” payments
from City operating funds to pay claim and premium costs incurred.
TRUST AND AGENCY FUNDS
Fire Pension Fund - To account for the accumulation of resources to pay pension costs.
Resources are contributed by sworn fire members at a fixed rate as mandated by state statute
and by the City through an annual property tax levy as determined by an independent
actuary.
Police Pension Fund - To account for the accumulation of resources to pay pension costs.
Resources are contributed by sworn police members at a fixed rate as mandated by state
statute and by the City through an annual property tax levy as determined by an independent
actuary.
54
2015 ADOPTED BUDGET- FUND SUMMARIES
Summary - All Funds (prior to interfund transfers)
FY 2015 Adopted Budget
All Funds = $265,110,667
55
2015 ADOPTED BUDGET - FUND SUMMARIES
Total Budget Expenditures – All Funds
In this summary, the total budgets for all funds are compared with the amended fund totals for
FY14. All budget totals in this summary are gross figures prior to eliminating interfund transfers.
Fund Fund #2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget Net Change Percent
Change
General 100 87,522,843 90,634,538 90,284,538 91,335,314 700,776 0.8%
General Assistance 175 - - 900,850 1,370,369 1,370,369 N/A
Human Services 176 - - - 859,153 859,153 N/A
Library 185 5,235,659 5,912,973 5,873,314 6,631,692 718,719 12.2%
Library - Capital 186 - - - 605,138 605,138 N/A
Library - Debt Service 187 - 748,178 748,178 605,700 (142,478) -19.0%
HPRP 190 - - - - - N/A
Neighborhood Stabilization 195 2,882,343 458,044 546,389 383,596 (74,448) -16.3%
Motor Fuel 200 1,805,788 2,233,000 2,033,000 2,533,000 300,000 13.4%
Emergency Telephone 205 1,048,097 1,412,197 1,322,158 1,175,973 (236,224) -16.7%
Special Service Area # 4 210 370,000 370,000 320,000 320,000 (50,000) -13.5%
CDBG 215 1,610,632 1,738,088 1,541,510 1,990,111 252,023 14.5%
CDBG Loan 220 148,648 20,000 370,000 237,100 217,100 1085.5%
Economic Development 225 1,521,551 3,294,413 2,177,097 3,252,528 (41,885) -1.3%
Neighborhood Improvement 235 - 50,000 - 50,000 - 0.0%
HOME 240 731,319 700,336 680,000 441,200 (259,136) -37.0%
Affordable Housing Fund 250 86,434 263,990 155,250 405,000 141,010 53.4%
Washington National TIF 300 6,755,594 5,988,782 4,266,296 6,140,296 151,514 2.5%
Special Service Area # 5 305 418,815 436,605 437,740 425,175 (11,430) -2.6%
Southwest II TIF 310 2,024,927 3,868,488 2,011,628 3,648,010 (220,478) -5.7%
Southwest TIF 315 452,634 777,939 279,500 861,217 83,278 10.7%
Debt Service 320 37,874,257 13,933,114 13,909,384 13,918,114 (15,000) -0.1%
Howard-Ridge TIF 330 895,131 405,500 774,100 798,100 392,600 96.8%
West Evanston TIF 335 381,627 165,000 70,000 165,000 - 0.0%
Dempster-Dodge TIF 340 - - - - - N/A
Capital Improvement 415 6,594,879 18,410,016 12,532,000 19,182,150 772,134 4.2%
Special Assessment 420 351,636 670,848 670,848 761,698 90,850 13.5%
Parking 505 9,029,182 15,894,336 12,578,042 15,659,294 (235,042) -1.5%
Water 510 18,460,024 23,989,736 20,278,855 32,075,642 8,085,906 33.7%
Sewer 515 7,980,931 16,279,121 15,579,750 13,389,635 (2,889,486) -17.7%
Solid Waste 520 4,726,765 5,309,082 4,844,261 5,191,820 (117,262) -2.2%
Fleet 600 1,963,699 3,578,147 3,477,387 3,544,337 (33,810) -0.9%
Equipment Replacement 601 1,641,821 2,744,000 2,744,000 1,515,422 (1,228,578) -44.8%
Insurance 605 14,338,779 18,067,283 16,965,673 17,209,752 (857,531) -4.7%
Fire Pension 700 7,591,908 7,718,825 7,661,000 7,886,630 167,805 2.2%
Police Pension 705 9,702,159 10,174,500 9,974,331 10,542,500 368,000 3.6%
Total All Funds 234,148,082$ 256,247,079$ 236,007,079$ 265,110,667$ 8,863,588$ 3.5%
56
2015 ADOPTED BUDGET - FUND SUMMARIES
Total Budget Expenditures – Adjusted for Interfunds
This chart presents the gross total for each fund, less interfund transfers. The total for each fund is
compared with that of the approved FY2015 budget.
Fund Fund #FY2014 Net
Budget
FY2015 Adopted
Expenditures
Less Transfers to
Other Funds
FY2015 Adopted
Net Expenditures Net Change Percent
Change
General 100 73,600,068 91,335,314 (18,880,565) 72,454,749 (1,145,319) -1.6%
General Assistance 175 - 1,370,369 (41,710) 1,328,659 1,328,659 N/A
Human Services 176 - 859,153 - 859,153 859,153 N/A
Library 185 5,428,569 6,631,692 (743,920) 5,887,772 459,203 8.5%
Library - Capital 186 - 605,138 - 605,138 605,138 N/A
Library - Debt 187 - 605,700 - 605,700 605,700 N/A
HPRP 190 - - - - - N/A
Neighborhood Stabilization 195 2,841,434 383,596 (17,305) 366,291 (2,475,143) -87.1%
Motor Fuel 200 1,200,000 2,533,000 (833,000) 1,700,000 500,000 41.7%
Emergency Telephone 205 1,095,728 1,175,973 (235,796) 940,177 (155,551) -14.2%
Special Service Area # 4 210 320,000 320,000 - 320,000 - 0.0%
CDBG 215 918,506 1,990,111 (410,248) 1,579,863 661,357 72.0%
CDBG Loan 220 370,000 237,100 - 237,100 (132,900) -35.9%
Economic Development 225 1,643,573 3,252,528 (574,986) 2,677,542 1,033,969 62.9%
Neighborhood Improvement 235 - 50,000 - 50,000 50,000 N/A
HOME 240 654,765 441,200 - 441,200 (213,565) -32.6%
Affordable Housing Fund 250 141,260 405,000 - 405,000 263,740 186.7%
Washington National TIF 300 4,266,296 6,140,296 (4,051,770) 2,088,526 (2,177,770) -51.0%
Special Service Area # 5 305 437,740 425,175 - 425,175 (12,565) -2.9%
Southwest II TIF 310 1,867,228 3,648,010 (144,400) 3,503,610 1,636,382 87.6%
Southwest TIF 315 250,000 861,217 - 861,217 611,217 244.5%
Debt Service 320 13,909,384 13,918,114 (8,936) 13,909,178 (206) 0.0%
Howard-Ridge TIF 330 668,600 798,100 (105,500) 692,600 24,000 3.6%
West Evanston TIF 335 70,000 165,000 (60,000) 105,000 35,000 50.0%
Dempster-Dodge TIF 340 - - - - - N/A
Capital Improvement 415 12,532,000 19,182,150 (490,000) 18,692,150 6,160,150 49.2%
Special Assessment 420 501,000 761,698 (169,848) 591,850 90,850 18.1%
Parking 505 11,390,835 15,659,294 (1,499,000) 14,160,294 2,769,459 24.3%
Water 510 20,278,855 32,075,642 (4,473,775) 27,601,867 7,323,012 36.1%
Sewer 515 14,596,487 13,389,635 (1,147,755) 12,241,880 (2,354,607) -16.1%
Solid Waste 520 4,262,213 5,191,820 (631,652) 4,560,168 297,955 7.0%
Fleet 600 3,250,033 3,544,337 (211,972) 3,332,365 82,332 2.5%
Equipment Replacement 601 2,744,000 1,515,422 - 1,515,422 (1,228,578) -44.8%
Insurance 605 16,957,046 17,209,752 - 17,209,752 252,706 1.5%
Fire Pension 700 7,661,000 7,886,630 - 7,886,630 225,630 2.9%
Police Pension 705 9,974,331 10,542,500 - 10,542,500 568,169 5.7%
Total All Funds 213,830,951$ 265,110,667$ (34,732,137)$ 230,378,530$ 16,547,579$ 7.7%
57
2015 ADOPTED BUDGET - FUND SUMMARIES
Interfund Transfers
This chart represents the total of interfund transfers in FY2015.
Budget Budget
Transfers To Transfers From
Revenue To General 250,000 Expense From Library (250,000)
Revenue To General 7,500 Expense From NSP2 (7,500)
Revenue To General 833,000 Expense From Motor Fuel (833,000)
Revenue To General 129,729 Expense From E911 (129,729)
Revenue To General 347,500 Expense From CDBG (347,500)
Revenue To General 466,288 Expense From Economic Development (466,288)
Revenue To General 340,000 Expense From Washington National TIF (340,000)
Revenue To General 144,400 Expense From Howard Hartrey TIF (144,400)
Revenue To General - Expense From Southwest TIF -
Revenue To General 60,000 Expense From Howard Ridge TIF (60,000)
Revenue To General 60,000 Expense From West Evanston TIF (60,000)
Revenue To General 490,000 Expense From Capital Improvement (490,000)
Revenue To General 870,000 Expense From Parking (870,000)
Revenue To General 3,194,053 Expense From Water (3,194,053)
Revenue To General 320,550 Expense From Sewer (320,550)
Subtotal 7,513,020$ Subtotal (7,513,020)$
Revenue To Health and Human Services 884,794 Expense From General (884,794)
Subtotal 884,794$ Subtotal (884,794)$
Revenue To Economic Development 45,500 Expense From Howard Ridge TIF (45,500)
Subtotal 45,500$ Subtotal (45,500)$
Revenue To Debt Service (ERI)694,307 Expense From General (694,307)
Revenue To Debt Service (Debt Reduction)1,414,583 Expense From General (1,414,583)
Revenue To Debt Service 77,268 Expense From Library (77,268)
Revenue To Debt Service 4,191 Expense From NSP2 (4,191)
Revenue To Debt Service 12,038 Expense From E911 (12,038)
Revenue To Debt Service 3,144 Expense From CDBG (3,144)
Revenue To Debt Service 14,782 Expense From Economic Development (14,782)
Revenue To Debt Service 169,848 Expense From Special Assessment (169,848)
Revenue To Debt Service 228,070 Expense From Sewer (228,070)
Revenue To Debt Service 25,820 Expense From Fleet (25,820)
Revenue To Debt Service 8,936 Expense From Insurance (8,936)
Subtotal 2,652,986$ Subtotal (2,652,986)$
Revenue To General Fund 85,000 Expense From Parking (85,000)
Subtotal 85,000$ Subtotal (85,000)$
Revenue To Parking 3,711,770 Expense From Washington National TIF (3,711,770)
Subtotal 3,711,770 Subtotal (3,711,770)$
Revenue To Solid Waste 1,055,967 Expense From General (1,055,967)
Subtotal 1,055,967$ Subtotal (1,055,967)$
Fund Fund
58
2015 ADOPTED BUDGET- FUND SUMMARIES
Interfund Transfers (Continued)
Budget Budget
Transfers To Transfers From
Revenue To Fleet 2,631,999 Expense From General (2,631,999)
Revenue To Fleet 2,500 Expense From Library (2,500)
Revenue To Fleet 24,188 Expense From Parking (24,188)
Revenue To Fleet 781 Expense From CDBG (781)
Revenue To Fleet 135,023 Expense From Water (135,023)
Revenue To Fleet 195,501 Expense From Sewer (195,501)
Revenue To Fleet 327,877 Expense From Solid Waste (327,877)
Subtotal 3,317,869$ Subtotal (3,317,869)$
Revenue To Equipment Repl.1,242,590 Expense From General (1,242,590)
Revenue To Equipment Repl.1,700 Expense From Library (1,700)
Revenue To Equipment Repl.30,000 Expense From Parking (30,000)
Revenue To Equipment Repl.177,131 Expense From Solid Waste (177,131)
Subtotal 1,451,421$ Subtotal (1,451,421)$
Revenue To Insurance 10,956,325 Expense From General (10,956,325)
Revenue To Insurance 41,710 Expense From General Assistance (41,710)
Revenue To Insurance 412,452 Expense From Library (412,452)
Revenue To Insurance 5,614 Expense From NSP2 (5,614)
Revenue To Insurance 94,029 Expense From E911 (94,029)
Revenue To Insurance 58,823 Expense From CDBG (58,823)
Revenue To Insurance 93,916 Expense From Economic Development (93,916)
Revenue To Insurance 489,812 Expense From Parking (489,812)
Revenue To Insurance 1,144,699 Expense From Water (1,144,699)
Revenue To Insurance 403,634 Expense From Sewer (403,634)
Revenue To Insurance 126,644 Expense From Solid Waste (126,644)
Revenue To Insurance 186,152 Expense From Fleet (186,152)
Subtotal 14,013,810$ Subtotal (14,013,810)$
Total 34,732,137$ Total (34,732,137)$
Fund Fund
59
2015 ADOPTED BUDGET - FUND SUMMARIES
Total Budget Expenditures – Fund Balances
Fund Name Fund #
12/31/14
Estimated Fund
Balance*
FY15 Adopted
Revenues
(Excluding
Applied F.B.)
FY2015 Adopted
Expenditures
FY2015 Adopted
Surplus (Deficit)
12/31/15
Estimated
Unreserved Fund
Balance
Fund Balance as a
% of Expenditures
Fund Balance
Reserve
Policy
General Fund 100 19,999,271 91,434,635 91,335,314 99,321 20,098,592 22%16.6%
General Assistance Fund 175 240,254 1,374,553 1,370,369 4,184 244,438 18%N/A
Human Services 176 - 884,794 859,153 25,641 25,641 3%N/A
Library 185 1,799,941 6,631,692 6,631,692 - 1,799,941 27%N/A
Library - Capital 186 520,927 605,700 605,138 562 521,489 86%N/A
Library - Debt Service 187 - 606,138 605,700 438 438 0%N/A
HPRP 190 - - - - - N/A N/A
Neighborhood Stabilization 195 424,165 500,000 383,596 116,404 540,569 141%N/A
Motor Fuel Tax Fund 200 1,769,055 1,751,000 2,533,000 (782,000) 987,055 39%25.0%
Emergency Telephone Fund 205 1,070,466 1,039,239 1,175,973 (136,734) 933,732 79%N/A
Special Service Area # 4 210 102,559 320,000 320,000 - 102,559 32%N/A
CDBG 215 120,938 1,990,111 1,990,111 - 120,938 6%N/A
CDBG Loan 220 2,322,735 237,100 237,100 - 2,322,735 980%N/A
Economic Development Fund 225 4,030,681 1,916,700 3,252,528 (1,335,828) 2,694,853 83%N/A
Neighborhood Improvement 235 149,915 20,000 50,000 (30,000) 119,915 240%N/A
HOME 240 3,933,724 441,200 441,200 - 3,933,724 892%N/A
Affordable Housing Fund 250 2,542,445 405,000 405,000 - 2,542,445 628%N/A
Washington National TIF 300 6,650,534 4,910,000 6,140,296 (1,230,296) 5,420,238 88%N/A
Special Service Area #5 305 762,959 425,300 425,175 125 763,084 179%N/A
Howard-Hartrey TIF 310 2,943,161 1,154,500 3,648,010 (2,493,510) 449,651 12%N/A
Southwest TIF 315 918,113 - 861,217 (861,217) 56,896 7%N/A
Debt Service 320 9,691,617 13,625,329 13,918,114 (292,785) 9,398,832 68%N/A
Howard-Ridge TIF 330 436,678 846,000 798,100 47,900 484,578 61%N/A
West Evanston TIF 335 498,606 105,100 165,000 (59,900) 438,706 266%N/A
Dempster-Dodge TIF 340 - - - - - N/A N/A
Capital Projects Fund 415 5,601,030 13,269,650 19,182,150 (5,912,500) (311,470) -2%N/A
Special Assessment Fund 420 2,080,624 481,200 761,698 (280,498) 1,800,126 236%N/A
Parking System Fund 505 15,340,270 10,464,601 15,659,294 (5,194,693) 10,145,577 65%16.6%
Water 510 9,464,873 28,059,100 32,075,642 (4,016,542) 5,448,331 17%10.0%
Sewer 515 5,019,550 13,077,865 13,389,635 (311,770) 4,707,780 35%16.6%
Solid Waste 520 1,166,897 5,082,361 5,191,820 (109,459) 1,057,438 20%16.6%
Fleet Service 600 70,726 3,399,667 3,544,337 (144,670) (73,944) -2%N/A
Equipment Replacement 601 1,116,209 1,661,638 1,515,422 146,216 1,262,425 83%N/A
Insurance 605 (3,276,378) 17,863,008 17,209,752 653,256 (2,623,122) -15%N/A
Fire Pension 700 65,583,610 8,170,075 7,886,630 283,445 65,867,055 835%N/A
Police Pension 705 92,899,853 13,005,207 10,542,500 2,462,707 95,362,560 905%N/A
Total All Funds 255,996,008$ 245,758,463$ 265,110,667$ (19,352,204)$ 236,643,805$
* Fund balances above may exclude certain reserved amounts and fixed/illiquid assets
60
2015 ADOPTED BUDGET
Revenue / Expense by Category
Revenue Summary by Category
Expense Summary by Category
Charges for
Serv
Fines &
Forfeits Insurance Interest
Income Intergovernment Library
Revenue Lic, Permit, Fee Other Rev Other Tax Prop Tax Spec
Assessment Transfers Grand Total
100 8,130,667 4,063,774 120,000 725,727 13,466,859 1,718,343 43,689,300 11,627,072 7,892,893 91,434,635$
175 1,000 25,000 1,348,553 1,374,553$
176 884,794 884,794$
185 156,000 440,987 50,200 5,813,505 171,000 6,631,692$
186 1,000 605,138 606,138$
187 605,700 605,700$
195 500,000 500,000$
200 1,000 1,750,000 1,751,000$
205 1,000 1,038,239 1,039,239$
210 320,000 320,000$
215 1,990,111 1,990,111$
220 100 187,000 50,000 237,100$
225 3,700 65,500 1,800,000 47,500 1,916,700$
235 20,000 20,000$
240 441,200 441,200$
250 228 374,772 30,000 405,000$
300 10,000 4,900,000 4,910,000$
305 300 425,000 425,300$
310 4,500 1,150,000 1,154,500$
320 1,500 10,879,993 2,743,836 13,625,329$
330 500 300,500 545,000 846,000$
335 100 105,000 105,100$
415 10,000 5,424,000 7,585,650 250,000 13,269,650$
420 1,200 250,000 230,000 481,200$
505 6,590,400 35,070 12,125 115,236 3,711,770 10,464,601$
510 15,418,000 10,000 12,631,100 28,059,100$
515 13,072,700 1,000 4,165 13,077,865$
520 3,616,394 175,000 235,000 1,055,967 5,082,361$
600 1,000 81,579 3,317,088 3,399,667$
601 210,217 1,451,421 1,661,638$
605 17,862,008 1,000 - 17,863,008$
700 850,000 978,500 280,000 6,061,575 8,170,075$
705 2,800,000 1,500,000 325,000 8,380,207 13,005,207$
$ 46,828,161 $4,219,774 $ 17,862,008 $ 3,854,198 $ 8,098,852 $ 440,987 $ 13,641,859 $ 30,805,812 $46,194,500 $ 52,056,043 $ 230,000 $ 21,526,269 $ 245,758,463
Salary and
Benefits Capital Outlay Contingencies
Community
Sponsored
Organizations
Debt Service Depreciation Ins & Chg
Backs Miscellaneous Services and
Supplies Transfers Grand Total
100 68,404,181 146,500 212,967 966,029 3,019,098 1,661,041 11,446,930 5,478,568 91,335,314$
175 215,319 1,155,050 1,370,369$
176 388,048 471,105 859,153$
185 4,710,919 46,430 77,268 250,000 1,542,994 4,081 6,631,692$
186 605,138 605,138$
187 605,700 605,700$
195 53,661 155,000 4,191 159,994 3,250 7,500 383,596$
200 1,700,000 833,000 2,533,000$
205 559,058 40,000 5,000 12,038 412,700 147,177 1,175,973$
210 320,000 320,000$
215 430,821 827,211 281,500 6,227 55,500 21,823 367,029 1,990,111$
220 237,100 - 237,100$
225 672,310 253,500 14,782 916,000 912,200 483,736 3,252,528$
235 50,000 50,000$
240 38,171 500 402,529 441,200$
250 55,000 350,000 405,000$
300 1,800,000 575,000 500,000 3,265,296 6,140,296$
305 425,175 425,175$
310 1,000,000 2,500,000 148,010 3,648,010$
315 861,217 861,217$
320 13,432,509 193,285 292,320 13,918,114$
330 200,000 600 490,000 107,500 798,100$
335 10,000 95,000 60,000 165,000$
415 18,692,150 490,000 19,182,150$
420 501,000 260,698 761,698$
505 1,442,683 3,529,850 12,965 3,917,652 1,943,217 252,000 3,318,189 1,242,738 15,659,294$
510 5,132,341 18,402,600 1,000 1,046,399 12,480 3,689,390 3,791,432 32,075,642$
515 1,121,635 533,500 9,619,477 5,000 1,104,800 1,005,223 13,389,635$
520 850,669 25,000 60,000 15,500 3,750,546 490,105 5,191,820$
600 1,262,046 450 25,820 2,256,021 3,544,337$
601 1,515,422 1,515,422$
605 453,768 15,360,736 1,395,248 17,209,752$
700 7,886,630 7,886,630$
705 10,542,500 10,542,500$
$103,776,712 $48,458,441 $ 232,382 $ 1,635,577 $29,691,950 $ 1,943,217 $18,520,160 $7,192,405 $ 35,477,729 $18,182,093 $ 265,110,667
61
2015 ADOPTED BUDGET
Property Tax Levy
2010
ADOPTED
LEVY
2011
ADOPTED
LEVY
2012
ADOPTED
LEVY
2013
ADOPTED
LEVY
2014
ADOPTED
LEVY
$ VARIANCE
INCREASE /
(DECREASE)
% VARIANCE
INCREASE /
(DECREASE)
GENERAL FUND
Gross Levy 14,487,920 13,624,172 9,774,369 9,580,053 8,841,731 (738,322) -7.71%
Loss Factor*289,758 272,483 195,487 191,601 176,835 (14,766) -7.71%
Net Levy - General Fund 14,198,162$ 13,351,689$ 9,578,882$ 9,388,452$ 8,664,896$ (723,556)$ -7.71%
GENERAL FUND - IMRF PENSION
Gross Levy 2,195,345 3,059,093 2,757,657 2,696,871 2,777,778 80,906 3.00%
Loss Factor*43,907 61,182 55,153 53,937 55,556 1,618 3.00%
Net Levy - IMRF Pension 2,151,438$ 2,997,911$ 2,702,504$ 2,642,934$ 2,722,222$ 82,524$ -
GENERAL ASSISTANCE FUND
Gross Levy - - - - 1,376,074 - -
Loss Factor*- - - - 27,521 - -
Net Levy - General Assistance -$ -$ -$ -$ 1,348,553$ -$ -
TOTAL CITY AND GA FUND $ 16,349,600 $ 16,349,600 $ 12,281,386 $ 12,031,386 $ 12,735,671 $ 704,285 5.85%
FIRE PENSION FUND
Gross Levy 6,180,885 6,244,279 6,185,281 6,185,281 6,185,281 - -
Loss Factor*123,618 124,886 123,706 123,706 123,706 - -
Net Levy - Fire Pension 6,057,267$ 6,119,393$ 6,061,575$ 6,061,575$ 6,061,575$ -$ -
POLICE PENSION FUND
Gross Levy 7,588,132 8,364,032 8,234,005 8,234,005 8,551,232 317,227 3.85%
Loss Factor*151,763 167,281 164,680 164,680 171,025 6,345 3.85%
Net Levy - Police Pension 7,436,369$ 8,196,751$ 8,069,325$ 8,069,325$ 8,380,207$ 310,882$ 3.85%
DEBT SERVICE FUND
Gross Levy 11,027,117 12,106,014 12,038,795 11,275,348 11,275,348 - -
Loss Factor*220,542 242,120 240,776 225,507 225,507 - -
Net Levy - Debt Service 10,806,575$ 11,863,894$ 11,798,019$ 11,049,841$ 11,049,841$ -$ -
TOTAL CITY LEVY
Gross Levy 41,479,399 43,397,590 38,990,107 37,971,558 39,007,443 1,035,885 2.73%
Loss Factor*829,588 867,952 779,802 759,431 780,149 20,718 2.73%
TOTAL CITY NET LEVY $ 40,649,811 $ 42,529,638 $ 38,210,305 $ 37,212,127 $ 38,227,294 $ 1,015,167 2.73%
LIBRARY FUND
Gross Levy - - 4,340,014 5,134,793 5,932,148 797,355 15.53%
Loss Factor*- - 86,800 102,696 118,643 15,947 15.53%
Net Levy - Library -$ -$ 4,253,214$ 5,032,097$ 5,813,505$ 781,408$ 15.53%
LIBRARY FUND - DEBT SERVICE
Gross Levy - - - 763,447 617,488 (145,959) -19.12%
Loss Factor*- - - 15,269 12,350 (2,919) -19.12%
Net Levy - Library Debt -$ -$ -$ 748,178$ 605,138$ (143,040)$ -19.12%
TOTAL LIBRARY LEVY
Gross Levy - - 4,340,014 5,898,240 6,549,636 651,396 11.04%
Loss Factor*- - 86,800 117,965 130,993 13,028 11.04%
TOTAL LIBRARY NET LEVY $ - $ - $ 4,253,214 $ 5,780,275 $ 6,418,643 $ 638,368 11.04%
TOTAL LEVY
Gross Levy (All Levies)41,479,399 43,397,590 43,330,121 43,869,798 45,557,079 1,687,281 3.85%
Loss Factor*829,588 867,952 866,602 877,396 911,142 33,746 3.85%
Net Levy 40,649,811$ 42,529,638$ 42,463,519$ 42,992,402$ 44,645,937$ 1,653,535$ 3.85%
EVANSTON TOWNSHIP HISTORICAL LEVY
GENERAL ASSISTANCE
Gross Levy - - 933,214 933,214 - - -
Loss Factor*- - 46,661 46,661 - -
Net Levy -$ -$ 886,553$ 886,553$ -$ -$ -
TOWN
Gross Levy - - 248,161 248,161 - - -
Loss Factor*- - 12,408 12,408 - - -
Net Levy -$ -$ 235,753$ 235,753$ -$ -$ -
TOTAL TOWNSHIP LEVY
Gross Levy - - 1,181,373 1,181,373 - - -
Loss Factor*- - 59,067 59,067 - - -
Net Levy -$ -$ 1,122,306$ 1,122,306$ -$ -$ -
$ 42,529,638 $ 43,585,825 $ 44,114,708 $ 44,645,937 $ 531,229 1.20%
* Loss Factor is 2%
TOTAL CITY, TOWN AND LIBRARY LEVIES
62
2015 ADOPTED BUDGET
Property Tax Levy
63
2015 ADOPTED BUDGET
Property Tax Information
Real Estate Tax Bill (2013 Rate)
City of Evanston percentage of tax bill for last 10 years.
64
2015 ADOPTED BUDGET
Property Tax Information
CITY OF EVANSTON, ILLINOIS
Analysis of City Government Tax Levies
Last Ten Fiscal Years
Tax Levy Year 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
General Corporate 15,504,388 16,105,714 17,040,816 17,439,796 17,322,716 16,638,265 16,926,411 14,487,920 13,624,172 9,774,369 9,580,053
Debt Service 8,263,107 8,593,632 8,915,268 8,800,251 9,237,356 10,307,533 10,345,061 11,027,117 12,106,010 12,038,792 12,038,794
23,767,495 24,699,346 25,956,084 26,240,047 26,560,072 26,945,798 27,271,472 25,515,037 25,730,182 21,813,161 21,618,847
Police Pension 3,420,846 4,171,429 4,171,429 4,232,653 4,731,122 6,084,034 6,867,980 7,588,132 8,364,032 8,234,005 8,234,005
Firefighters' Pension 2,625,446 3,229,882 3,295,798 3,811,224 4,259,490 5,014,836 5,639,910 6,180,885 6,244,279 6,185,281 6,185,281
I.M.R.F. Pension - - - - - - - 2,195,345 3,059,093 2,757,657 2,696,871
29,813,787 32,100,657 33,423,311 34,283,924 35,550,684 38,044,668 39,779,362 41,479,399 43,397,586 38,990,104 38,735,004
***Source Document is Cook County Assessors Agency Tax Report
Property Tax Rates per $100 - Direct and Overlapping Governments
Last Ten Levy Years
2005 2006 2007 2008 2009 2010 2011 2012 2013
City of Evanston 1.491 1.527 1.283 1.295 1.204 1.365 1.592 1.551 1.760
Consolidated Elections 0.014 - 0.012 - 0.021 - 0.025 - -
Cook County 0.533 0.500 0.446 0.415 0.394 0.423 0.462 0.531 0.560
Cook County Forest Preserve District 0.060 0.057 0.053 0.051 0.049 0.051 0.058 0.063 0.069
Suburban T.B. Sanitarium 0.005 0.005 - - - - - - -
Metropolitan Water Reclamation District 0.315 0.284 0.263 0.252 0.261 0.274 0.320 0.370 0.417
North Shore Mosquito Abatement District 0.008 0.009 0.008 0.008 0.008 0.009 0.010 0.010 0.007
Evanston Township 0.055 0.058 0.050 0.050 0.042 0.046 0.011 0.010 0.053
Community College 535 0.158 0.166 0.141 0.140 0.140 0.160 0.196 0.219 0.256
School District 202 2.023 2.099 1.750 1.722 1.616 1.819 2.061 2.308 2.689
School District 65 2.890 3.045 2.535 2.552 2.401 2.655 2.818 3.149 3.671
Total tax rate for property not in park district
or special service district 7.552 7.750 6.541 6.485 6.136 6.802 7.553 8.211 9.482
Percent of total tax rate levied by City of Evanston 19.74%19.70%19.61%19.97%19.62%20.07%21.08%18.89%18.56%
Source: Cook County Assessor's office
Government Unit
65
2015 ADOPTED BUDGET
Debt Service Funds
The primary objective in debt management is to keep the level of indebtedness within available
resources and it’s imperative to keep the debt within the stated City Council debt limitation. Because
the City of Evanston is a Home Rule municipality there is no legal limit on the amount of debt the
City can issue. However, the Evanston City Council has established a limit of $113,000,000 in
general obligation debt as a City debt service policy.
The most recent debt issuance was in December 2014 when the City sold $12,045,000 Series 2014
General Obligation Corporate Purpose Bonds.
The public debt in the City of Evanston satisfies the current budget policy and is sufficient to meet
the community needs.
The following is a statistical breakdown of the City of Evanston's debt services profile:
General Obligation Debt per Capita 1,986$
General Obligation Debt as a percentage of Equalized Assessed Valuation 6.72%
Current Bonds Rating - Moody's Investor Services Aa1
Current Bonds Rating - Fitch Ratings AA+
Equalized Assess Valuation - Tax year 2013 2,201,697,038$
Governmental Activity General Obligation Debt (FY2013)120,938,742$
Business Activity General Obligation Debt (FY2013)33,221,257$
Total unabated debt service (principal + interest) expenditures as a % of
General Fund expenditure (FY2013)12.76%
66
2015 ADOPTED BUDGET
Debt Service Funds
67
2015 ADOPTED BUDGET
Revenue Sources, Assumptions and Trends
The following is a summary of major revenue sources, trends, and assumptions for FY 2015:
PROPERTY TAXES – Evanston property owners pay property tax to multiple entities including
the City of Evanston. The 2013 property tax levy is collected in 2014.
SALES TAXES – The City receives two types of sales taxes – one from the State of Illinois and
another from a sales tax imposed through the City’s home-rule status. Both the State tax (retailers’
occupation tax- a.k.a. ROT) and the home rule tax rates are 1% although the home rule tax is not
assessed on “listed” property such as vehicles and most grocery food items and medications. Based
on State of Illinois revenue projections, the State sales tax budget for FY 2015 is $10.2 million and
the home rule sales tax budget for FY 2015 is approximately $6.1 million.
68
2015 ADOPTED BUDGET
Revenue Sources, Assumptions and Trends (continued)
INCOME TAX – Income tax is a State shared tax that is distributed on a per capita basis and is
based on the average income statewide. Based on the year-to-date actual receipts and Illinois
Municipal League (IML) estimates, staff anticipates receiving approximately $7.5 million in income
tax revenues in FY 2015.
UTILITY TAXES –This revenue consists of taxes applied on electric usage, telephone usage,
natural gas usage, and natural gas distribution. The utility tax rates are 6% for telecommunications,
5% for natural gas distribution (suppliers), $.025/therm for natural gas usage, and a rate of $.0061-
$.0030 for electric utility tax depending on kilowatt hours consumed. The amount of revenue for
these taxes budgeted next year was largely dependent on year-to-date receipts and a historical trend
analysis, if applicable, performed for the past three years.
69
2015 ADOPTED BUDGET
Revenue Sources, Assumptions and Trends (continued)
REAL ESTATE TRANSFER TAX – The real estate transfer tax is imposed at $5 dollars per
$1,000 increment of value on the sale or transfer of real estate in the City less certain exemptions as
specified per City code. Real estate transfer tax revenues were budgeted based on year-to-date
receipts in conjunction with an analysis of regional real estate sales trends.
WATER REVENUES – Water revenues from Evanston’s water utility customers are expected to
remain fairly constant from the prior year. This revenue is almost entirely dependent on water
consumption with weather playing a major role, especially during the summer.
70
2015 ADOPTED BUDGET
Revenue Sources, Assumptions and Trends (continued)
SEWER REVENUES – This revenue is billed based on water consumption and the two revenues
often go hand in hand. It is important to note that this revenue, unlike water, is not assessed t o
those communities outside of Evanston that purchase Evanston water.
PARKING REVENUES – The City operates parking meters, lots, and three major garages which
generate revenues. The City expects to receive $6.7 in FY2015.
* - FY2011 Actual represents a ten-month transitional fiscal year
71
PART III
GENERAL FUND BUDGET
72
FY 2013
Actual
FY 2014 Amended
Budget FY 2014 Estimate FY 2015 Adopted
Budget
FY14 - FY15
Budget
$ Variance
FY14 - FY15
Budget
% Variance
Operating Revenues
Property Tax 11,941,575$ 12,271,386$ 12,219,000$ 11,627,072$ (644,314)$ -5.25%
Other Taxes 43,260,214$ 42,276,223$ 42,457,800$ 43,689,300$ 1,413,077$ 3.34%
Licenses/Permits/Fees 10,624,516$ 12,622,280$ 14,324,417$ 13,466,859$ 844,579$ 6.69%
Fines and Forfeitures 3,008,808$ 4,366,022$ 3,478,233$ 4,063,774$ (302,248)$ -6.92%
Charges for Services (includes Recreational Charges)7,845,211$ 7,937,454$ 7,932,618$ 8,130,667$ 193,213$ 2.43%
Intergovernmental Revenue 1,399,703$ 680,572$ 1,155,229$ 725,727$ 45,155$ 6.63%
Other Revenue 1,385,952$ 1,278,468$ 1,727,963$ 1,718,343$ 439,875$ 34.41%
Interest Income 26,907$ 10,000$ 40,800$ 120,000$ 110,000$ 1100.00%
Transfers In (Other Funds)7,524,724$ 7,742,893$ 7,756,705$ 7,892,893$ 150,000$ 1.94%
TOTAL REVENUE (INCLUDES ADJUSTMENTS) $ 87,017,609 $ 89,185,298 91,092,765$ $ 91,434,635 $ 2,249,337 2.5%
Operating Expenses
Legislative *657,068$ 639,028$ 639,028$ 677,023$ 37,995$ 5.95%
City Manager's Office 1,579,166$ 1,662,057$ 1,662,057$ 1,903,126$ 241,069$ 14.50%
Law 962,201$ 959,802$ 959,802$ 1,129,534$ 169,732$ 17.68%
Administrative Services 8,339,933$ 9,119,814$ 9,119,814$ 10,371,388$ 1,251,574$ 13.72%
Community and Econ. Development 2,459,920$ 2,707,345$ 2,707,345$ 2,427,257$ (280,088)$ -10.35%
Police 26,508,583$ 27,994,019$ 27,994,019$ 27,820,569$ (173,450)$ -0.62%
Fire 14,142,077$ 14,238,555$ 14,238,555$ 14,462,599$ 224,044$ 1.57%
Health 3,601,469$ 3,117,681$ 3,117,681$ 3,658,702$ 541,021$ 17.35%
Public Works 11,186,023$ 18,604,977$ 18,254,977$ 18,048,955$ (556,022)$ -2.99%
Parks, Recreation and Comm. Services 14,744,293$ 11,591,260$ 11,591,260$ 10,836,161$ (755,099)$ -6.51%
Operating Expense Subtotal 84,180,733$ 90,634,538$ 90,284,538$ 91,335,314$ 700,776$ 0.77%
Transfers 3,345,967$
TOTAL EXPENSES (INCLUDES ADJUSTMENTS) $ 87,526,700 $ 90,634,538 $ 90,284,538 $ 91,335,314 $ 700,776 0.77%
FISCAL YEAR 2015 DISTRIBUTIONS
Transfer to Debt Service 1,414,583$
Transfer of tax levy to General Assistance Fund 462,000$
Transfer of tax levy to Police Pension 310,928$
TOTAL FISCAL YEAR 2015 SURPLUS DISTRIBUTION 2,187,511$
NET SURPLUS (DEFICIT)(509,091)$ (1,449,240)$ 808,227$ 99,321$
BEGINNING FUND BALANCE $ 17,033,487 16,608,271$ $ 17,416,498
Adjustment to GAAP Basis of Accounting $ 380,788 -$ -$
ENDING FUND BALANCE $ 16,608,271 17,416,498$ $ 17,515,819
* Includes City Council and City Clerk
73
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Fund: 100 - GENERAL FUND
Revenues
Prop Tax - Property Taxes
51015 PROPERTY TAXES 11,773,042 12,031,386 11,995,000 11,377,072
51025 PRIOR YEAR'S TAXES 168,533 240,000 224,000 250,000
Account Classification Total: Prop Tax - Property Taxes 11,941,575$ 12,271,386$ 12,219,000$ 11,627,072$
Other Tax - Other Taxes
51515 STATE USE TAX 1,283,156 1,241,753 1,250,000 1,260,000
51525 SALES TAX - BASIC 9,717,393 9,690,000 9,800,000 10,225,000
51530 SALES TAX - HOME RULE 5,964,747 6,100,000 6,000,000 6,180,000
51535 AUTO RENTAL TAX 43,598 40,000 43,000 43,000
51540 ATHLETIC CONTEST TAX 1,056,355 800,000 900,000 900,000
51545 STATE INCOME TAX 7,182,793 7,076,170 7,300,000 7,500,000
51565 ELECTRIC UTILITY TAX 3,000,629 3,070,000 3,000,000 3,070,000
51570 NATURAL GAS UTILITY TAX 1,090,915 1,200,000 1,100,000 1,150,000
51575 NAT GAS USE TAX HOME RULE 760,734 800,000 800,000 800,000
51585 CIGARETTE TAX 345,000 300,000 300,000 300,000
51590 EVANSTON MOTOR FUEL TAX 634,196 610,000 640,000 640,000
51595 LIQUOR TAX 2,261,874 2,375,000 2,378,500 2,450,000
51600 PARKING TAX 2,418,852 2,350,000 2,450,000 2,500,000
51605 PERSONAL PROPERTY REPLACEMENT TAX 721,173 552,000 650,000 600,000
51610 PERS PROP REPL TAX RECREATION 46,300 46,300 46,300 46,300
51620 REAL ESTATE TRANSFER TAX 3,894,599 2,875,000 2,750,000 2,875,000
51625 TELECOMMUNICATIONS TAX 2,837,899 3,150,000 3,050,000 3,150,000
Account Classification Total: Other Tax - Other Taxes 43,260,214$ 42,276,223$ 42,457,800$ 43,689,300$
Lic, Permit, Fee - Licenses, Permits and Fees
52010 VEHICLE LICENSES 2,349,686 2,700,000 2,800,500 2,850,000
52015 BUSINESS LICENSES 126,119 50,000 130,000 50,000
52016 BED & BREAKFAST LICENSE - - 75 75
52017 COLLECTION BOX LICENSE - - 2,500 2,500
52020 PET LICENSES 23,969 25,000 18,000 18,000
52030 CONTRACTORS' LICENSES 87,400 77,302 83,000 77,302
52035 ROOMING HOUSE LICENSES 229,888 193,000 203,500 200,000
52040 LIQUOR LICENSES 701,238 330,000 340,000 400,000
52041 ONE DAY LIQUOR LICENSE 7,560 8,200 7,000 7,000
52045 FARMERS' MARKET LICENSES 41,376 39,800 39,800 41,500
52046 RENTAL BUILDING REGISTRATIONS 62,437 95,000 95,000 75,000
52050 OTHER LICENSES 20,519 20,000 20,478 20,000
52055 LONG TERM CARE LICENSES 104,580 98,400 98,400 98,400
52061 SEASONAL FOOD ESTABLISHMENT LICENSE 17,696 - 7,500 7,500
52062 MOBILE FOOD VEHICLE VENDOR LICENSE 1,028 - 1,000 1,000
52063 HEN COOP LICENSE 850 - 800 800
52070 RESIDENT CARE HOME LICENSE 540 600 800 600
52080 BUILDING PERMITS 3,951,048 6,142,162 6,500,000 6,700,000
52085 PLAN REVIEW 9,737 6,248 4,500 5,000
52090 PLUMBING PERMITS 119,635 184,842 362,000 135,000
52095 ELECTRICAL PERMITS 158,193 177,996 367,700 140,000
52105 SIGNS AND AWNING PERMITS 7,802 8,330 8,330 8,330
52110 OTHER/MISC PERMITS 278,408 250,920 411,700 250,920
52115 ELEVATOR PERMITS 74,670 51,550 51,550 32,000
52120 HEATING VENT. A/C PERMITS 340,687 287,532 747,500 287,532
52126 RIGHT-OF-WAY PERMIT 543,677 290,000 410,000 350,000
52130 RESIDENTS ANNUAL PARKING PERMITS 113,582 128,000 100,000 128,000
52131 VISITOR PARKING PERMITS 14,181 12,300 12,300 12,300
52135 FIRE SUPRESSION/ALARM PERMITS 85,537 88,998 90,000 90,000
52145 ANNUAL SIGN FEES 34,020 25,000 25,000 25,000
52146 MOVING VAN PERMIT FEES - 50,000 36,000 50,000
52155 PLAT PR.&SIGN APP HRG FEE 3,275 2,100 2,100 2,100
52170 ALARM PANEL FRANCHISE FEE 10,680 6,000 10,000 6,000
52180 CABLE FRANCHISE FEE 1,141,460 1,078,000 1,150,000 1,200,000
52181 PEG FEES - CABLE COMPANIES (97,094) 130,000 130,000 130,000
52185 NICOR FRANCHISE FEE 60,132 65,000 57,384 65,000
74
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Account Classification Total: Lic, Permit, Fee - Licenses, Permits and Fees 10,624,516$ 12,622,280$ 14,324,417$ 13,466,859$
Fines & Forfeits - Fines and Forfeitures
52505 TICKET FINES-PARKING 2,144,889 3,450,000 2,800,000 3,250,000
52510 REGULAR FINES 180,804 298,449 149,531 298,449
52525 ANIMAL ORDINANCE PENALTIES - - 2,769 -
52530 BOOT RELEASE FEE 38,025 80,000 40,000 45,000
52540 POLICE & FIRE FALSE ALARM FEES 180,612 170,000 150,880 140,000
52542 POLICE DUI REIMBURSEMENT 28,921 - 1,053 -
52555 HOUSING CODE VIOL FINES 102,271 97,248 67,500 60,000
52560 PERMIT PENALTY FEES 8,147 7,500 7,500 7,500
52570 NON PARKING ORDINANCE VIOLATIONS 325,139 262,825 259,000 262,825
Account Classification Total: Fines & Forfeits - Fines and Forfeitures 3,008,808$ 4,366,022$ 3,478,233$ 4,063,774$
Charges for Serv - Charges for Services
53006 HHS CHARGES FOR SERVICES 352,752 - - -
53050 SANITATION CLASSES - 1,700 640 -
53105 HEALTH FOOD ESTABLISHMENT LICENSE FEE - 185,000 185,100 185,000
53185 TEMPORARY FOOD LICENSE 727 7,000 7,500 7,500
53190 FOOD DELIVERY VEHICLE - 5,500 5,500 5,500
53200 BEV SNACK VENDING MACHINE - 28,000 28,000 28,000
53210 TOBACCO LICENSE - 19,000 19,000 19,000
53215 BIRTH CERTIFICATE - 70,000 57,000 56,000
53220 DEATH CERTIFICATE - 30,000 26,000 56,000
53230 FUNERAL DIRECTOR LICENSE - 6,000 6,000 6,000
53235 TEMP FUNERAL DIRECTOR LICENSE - 4,200 4,200 4,200
55075 SUMMER FOOD INSPECTIONS (500) 400 400 400
55150 TANNING PARLOUR INSPECTION - 300 300 300
53251 PARKING METER REVENUE 641,667 641,667 600,000 640,000
53560 RECREATION - CHARGES FOR SERVICES 5,165,760 - - -
53565 RECREATION PROGRAM FEES 53,519 5,392,571 5,360,725 5,367,751
53568 TRANSFER FROM RESTRICTED ACCOUNT 75,900 78,716 78,716 78,716
53569 SPECIAL EVENT REVENUE 16,251 25,000 15,000 25,000
53635 WEIGHTS AND MEASURES EX 775 1,000 1,500 1,200
53640 SENIOR TAXI COUPON SALES 91,998 108,000 108,000 108,000
53650 STATE HIGHWAY MAINTENANCE 56,551 58,000 78,000 68,000
53655 FIRE COST RECOVERY CHARGE 3,060 10,000 3,000 10,000
53656 OTHER SERVICE CHARGES 2,341 - 5,000 -
53666 HISTORIC PRESERVATION REVIEWS 6,807 6,500 8,500 7,200
53667 TREE PRESERVATION REVENUES 26,336 - 3,500 3,500
53675 AMBULANCE SERVICE 1,079,891 1,052,400 1,100,000 1,200,000
53680 TOWING CHARGES 120 3,000 - 1,000
53685 POLICE REPORT FEES 25,971 14,500 19,152 20,000
53690 WOOD RECYCLING 40,740 35,000 35,000 40,000
53695 ZONING FEES 47,008 40,000 41,000 45,000
53705 FIRE BUILDING INSPECTIONS 11,875 6,000 8,000 8,000
53715 ALARM REGISTRATION FEE 120,491 90,000 110,900 111,000
53720 SKOKIE ANIMAL BOARD FEE 7,500 8,000 3,935 8,000
53725 BACKGR CHKS DAYCARE PROV 420 - 400 400
53736 NEW PAVEMENT DEGRADATION FEES 17,250 10,000 10,150 10,000
53737 I HEART EVANSTON TREES PROJECT - - 2,500 10,000
Account Classification Total: Charges for Serv - Charges for Services 7,845,211$ 7,937,454$ 7,932,618$ 8,130,667$
Transfers - Interfund Transfers
53755 CHARGES TO PARKING FUND (115) - - -
57007 FROM WEST EVANSTON TIF 60,000 60,000 60,000 60,000
57009 FROM LIBRARY FUND - 210,000 210,000 210,000
57012 FROM NSP2 GRANT FUND 87,624 30,000 43,812 30,000
57020 FROM MOTOR FUEL FUND-S/M 833,000 833,000 833,000 833,000
57030 FROM COMM. DEVEL. FUND 675,786 571,000 571,000 571,000
57035 FROM HOME FUND 22,740 22,500 22,500 22,500
57040 FROM EMERGENCY TEL SYSTEM 125,950 125,950 125,950 125,950
57050 FROM ECON DEV FUND 452,707 452,708 452,708 602,708
57060 FROM HOUSING FUND 23,990 13,990 13,990 13,990
75
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
57065 FROM WASHINGTON NAT'L DS 331,000 331,000 331,000 331,000
57070 FROM HOW HARTREY DEBT SER 144,400 144,400 144,400 144,400
57075 FROM SW TIF DEBT SERVICE 29,500 29,500 29,500 29,500
57096 FROM HOWARD RIDGE TIF 120,400 60,000 60,000 60,000
57100 FROM CAPITAL IMP. FUND 475,000 475,000 475,000 475,000
57130 FROM PARKING FUND 644,242 869,242 869,242 869,242
57135 FROM WATER FUND 162,235 162,235 162,235 162,235
57140 FROM WATER FUND-ROI 2,531,102 2,531,102 2,531,102 2,531,102
57145 FROM WATER FUND-ADMIN. EX 662,963 676,222 676,222 676,222
57165 FROM SEWER FUND 142,200 145,044 145,044 145,044
Account Classification Total: Transfers - Interfund Transfers 7,524,724$ 7,742,893$ 7,756,705$ 7,892,893$
Intergovernment - Intergovernmental Revenue
55025 LOCAL HEALTH PROTECTION GRANT - 76,000 76,000 76,000
55055 WIC REIMBURSEMENT 20,169 - - -
55085 IL TOBACCO FREE COMMUNITY - 31,027 31,027 31,027
55086 IL HIV SURVEILLANCE GRANT - - 3,500 4,000
55095 HEALTH ALERT NETWORK GRANT 7,450 - - -
55130 IL STATE CHILDHOOD LEAD GRANT - 1,000 1,000 1,000
55146 STATE, COUNTY AND OTHER GRANTS 300,923 11,000 56,779 11,000
55160 VIOLENT CRIME VICTIMS ASST GRANT - 18,525 44,000 44,000
55170 FIRE DEPT TRAINING - 3,000 13,069 6,000
55173 CRI GRANT-REVENUE HHS - 43,700 43,700 44,000
55174 PHEP GRANT-REVENUE HHS - 61,200 61,200 62,000
55231 LEAD PAINT HAZARD GRANT - 100,000 100,000 100,000
55251 GRANTS AND AID 1,071,161 10,000 340,240 8,000
55255 COMM AGING GRANT - ADVOCATE - 86,970 86,970 87,150
55256 IL VACANT PROPERTY GRANT - - 4,000 71,000
55265 FEMA - 17,000 37,945 17,000
55270 POLICE TRAINING - 8,000 8,149 8,000
55275 HUD EMERG SHELTER GRANTS - 104,000 135,550 135,550
55290 OTHER FEDERAL AID - 9,150 12,100 -
55316 RTA GRANT - 100,000 100,000 20,000
Account Classification Total: Intergovernment - Intergovernmental Revenue 1,399,703$ 680,572$ 1,155,229$ 725,727$
Other Rev - Other Revenue
52541 POLICE CTA DETAIL & BARNES DET 439,192 - 400,000 400,000
52544 POLICE TIP SYSTEMS 48 - - -
55171 RBFI - RISK BASED FDN 19,726 - - -
55311 YOUTH ORGANIZATION UMBRELLA GRANT 47,477 40,000 40,000 40,000
56002 WOMEN OUT WALKING 3,956 5,000 4,214 5,000
56010 PROPERTY SALES AND RENTAL 69,261 108,968 51,543 51,543
56011 DONATIONS - 32,000 8,620 32,000
56025 DAMAGE TO SIGNAGE - 2,000 - 2,000
56030 DAMAGE TO TRAFFIC SIGNALS - 20,000 - 20,000
56031 DAMAGE TO STREET LIGHTS - 20,000 - 10,000
56045 MISCELLANEOUS REVENUE 79,166 155,000 209,054 153,300
56046 TAXICAB REVENUES 5,700 - - -
56048 TEEN BABY NURSERY PROGRAM - 41,000 41,000 41,000
56049 MARKET LINK VOUCHERS 7,312 16,500 16,500 16,500
56065 SALE OF SURPLUS PROPERTY 5,634 - 763 -
56067 REIMBURSEMENTS-SERVICES AND SUPPLIES 6,066 - 2,000 2,000
56068 REIMB. SALT USAGE DIST 65 ETHS NW 54,973 - 52,269 75,000
56069 REIMBURSEMENT FOR FIRE DEPARTMENT SERVICES 52,794 - 30,000 25,000
56095 OVER AND SHORY - COLLECTOR'S OFFICE (3,099) - 10,000 -
56105 PAYMENT IN LIEU OF TAXES 9,500 267,000 267,000 267,000
56106 FUND BALANCE APPLIED 516,000 516,000 516,000 516,000
56134 PRIVATE ELM TREE INSURANCE MONEY 45,028 40,000 45,000 41,000
56156 YARD WASTE FEE 2,625 - - -
56157 CITIZENS CPR CLASS FEES 5,792 - 6,000 6,000
56175 PARKING PERMITS-RYAN FIELD 12,534 15,000 13,000 15,000
56195 UNRECONCILED JDE INTERFACES 179 - - -
56196 JDE WATER INTERFACE 3,300 - 15,000 -
56205 CD DEMOLITION REVENUE 488 - - -
76
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
56600 CITY REHAB REPAYMENTS 2,300 - - -
Account Classification Total: Other Rev - Other Revenue 1,385,952$ 1,278,468$ 1,727,963$ 1,718,343$
Interest Income - Interest Income
56501 INVESTMENT INCOME 26,907 10,000 40,800 50,000
56587 SALE OF LAND - - - 70,000
Account Classification Total: Interest Income - Interest Income 26,907$ 10,000$ 40,800$ 120,000$
Revenues Total: GENERAL FUND 87,017,609$ 89,185,298$ 91,092,765$ 91,434,635$
77
2015 ADOPTED BUDGET - GENERAL FUND
City Council
The City Council consists of the Mayor, who is elected at large, and nine aldermen, one elected from
each of the nine wards for a term of four years.
The City Council formulates policies to guide the orderly development and administration of the City;
determines the use of tax dollars and other funding sources to meet the City's needs; holds public
hearings to provide citizens with opportunities to be heard; participates in conferences, forums, and
meetings of legislative groups and associations; keeps its constituency informed of City issues and
activities through ward meetings and public forums, and responds to citizen requests for services and
information.
Financial Summary
Expenditures
2013
Actual
2014
Amended
Budget
2014
Estimated
Actual
2015
Adopted
Budget
1300 - City Council 421,199 427,807 $427,807 427,044
Total Expenditures $421,199 $427,807 $427,807 $427,044
Total Full-Time Equivalent Positions
Division
2015 Position
Total FTE
City Council 1.00
City Council Total 1.00
2015 Initiatives
The City Council initiated the following:
Hold a bi-annual visionary mission workshop
Reevaluate City goals
Review the Water and Sewer Infrastructure
Evaluate the Street/Sidewalks Infrastructure
Invest in Buildings and Facility Infrastructure
Make safety a priority while considering gun violence solutions
Reevaluate the criteria for affordable housing applicants
Ongoing Activity Measures
2013
Actual
2014
Estimated
2015
Projected
Number of ordinances adopted 113 115 120
Number of resolutions adopted 74 80 75
Updated board, committee, commission rosters 9 9 9
78
Account Number Description
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Fund: 100 - GENERAL FUND
Department: 13 - CITY COUNCIL
Salary & Benefit - Salary and Benefits
61010 REGULAR PAY 199,690 204,644 204,644 212,391
61420 ANNUAL SICK LEAVE PAYOUT 1,282 1,420 1,420 -
61510 HEALTH INSURANCE 119,966 134,686 134,686 115,584
61615 LIFE INSURANCE 76 78 78 78
61710 IMRF 8,405 8,036 8,036 9,336
61725 SOCIAL SECURITY 12,308 11,557 11,557 13,280
61730 MEDICARE 2,902 2,703 2,703 3,106
Account Classification Total: Salary & Benefit - Salary and Benefits 344,629$ 363,124$ 363,124$ 353,775$
Serv & Supplies - Services and Supplies
62206 TV BROADCASTING - - - 4,165
62210 PRINTING 2,818 600 600 2,904
62275 POSTAGE CHARGEBACKS - 500 500 333
62280 OVERNIGHT MAIL CHARGES - - - 167
62285 COURIER CHARGES 1,808 - - 300
62295 TRAINING & TRAVEL 10,452 8,000 8,000 8,000
62315 POSTAGE 99 40 40 -
62360 MEMBERSHIP DUES 47,520 38,000 38,000 38,000
62370 EXPENSE ALLOWANCE - 125 125 125
62380 COPY MACHINE CHARGES 619 600 600 619
62456 OUTSIDE MAIL SERVICES - 3,000 3,000 4,000
62509 SERVICE AGREEMENTS/ CONTRACTS 1,879 - - -
64540 TELECOMMUNICATIONS - WIRELESS 601 500 500 500
65010 BOOKS, PUBLICATIONS, MAPS - 100 100 200
65025 FOOD 7,367 4,000 4,000 2,500
65095 OFFICE SUPPLIES 832 2,000 2,000 1,500
Account Classification Total: Serv & Supplies - Services and Supplies 73,995$ 57,465$ 57,465$ 63,313$
Capital Outlay - Capital Outlay
65502 CONSTRUCTION 593 - - -
Account Classification Total: Capital Outlay - Capital Outlay 593$ -$ -$ -$
Ins & Chg Backs - Insurance and Other Chargebacks
66025 TRANSFER TO DEBT SERVICE - ERI 1,981 2,053 2,053 2,127
Account Classification Total: Ins & Chg Backs - Insurance and Other Chargebacks 1,981$ 2,053$ 2,053$ 2,127$
Miscellaneous - Miscellaneous
62490 OTHER PROGRAM COSTS - 1,000 1,000 3,664
66062 SISTER CITY FUNDING - 4,165 4,165 4,165
Account Classification Total: Miscellaneous - Miscellaneous -$ 5,165$ 5,165$ 7,829$
Department Total: 13 - CITY COUNCIL $ 421,199 $ 427,807 $ 427,807 $ 427,044
79
2015 ADOPTED BUDGET - GENERAL FUND
City Clerk
The City Clerk records the minutes for the City Council and staffs special Council committees. The
Clerk produces official minutes of all Council meetings; maintains the City Code and official City
records; serves as the local election official; is the deputy registrar for voter registration; and performs
other election-related activities.The City Clerk also assists the Mayor, Aldermen, and staff with special
projects and activities and represents the City at various meetings, if requested.
Financial Summary
Expenditures
2013
Actual
2014
Amended
Budget
2014
Estimated
Actual
2015
Adopted
Budget
1400 – City Clerk’s Office 235,871 211,221 211,221 249,979
Total Expenditures $235,871 $211,221 $211,221 $249,979
Total Full-Time Equivalent Positions
Division 2015 Position Total FTE
City Clerk 2.00
City Clerk Total 2.00
Performance Report on FY 2014 Major Program Objectives
The legal review of the Evanston City Code by departments was initiated by the Law
Department and completed in 2013. The City Code was last codified in 1979
The City Clerk’s Office has provided real estate transfer tax stamps, notary services, and code
book sales to customers throughout FY 2014
The City Clerk’s Office has two full-time Deputy Clerks as of April 2014
The Mail Room Attendant’s position was eliminated and the responsibilities are shared by the
two Deputy Clerks
The City Clerk's Office stopped compiling packets of materials for use by those wishing to run
for municipal offices during the election years
The City Clerk’s Office facilitated voting by registering voters, arranging for an early voting site
at the Civic Center, and providing voters with the means to vote absentee by mail
The City Clerk’s Office reorganized its office space configuration and filing system
New FOIA Officers have been designated in compliance with the new Illinois Freedom of
Information Act (FOIA) laws
Mandatory electronic training for all designated FOIA officers in the City was completed by
necessary personnel in 2014
2015 Initiatives
Continued coordination of FOIA requests, and developing a process to electronically log and file
the disposition of FOIA requests
The City Clerk’s Office will work with the Cook County Department of Elections to facilitate
the November 2014 elections in Evanston
80
2015 ADOPTED BUDGET - GENERAL FUND
City Clerk
The City Clerk’s Office will provide early voting services for the November 2014 election
The City Clerk’s Office will continue to track the number of notary public requests that are
initiated and completed in the office
The City Clerk’s Office will continue to maintain a copy of all certifications of the FOIA and
Open Meetings Act (OMA) designees
The City Clerk will give a presentation to all new employees, directors, and managers on the
proper procedure for responding to FOIA request with the Legal Department‘s assistance
Increasing efforts to become to allow web access for all documents requested from the Clerk’s
Office to be more accessible to citizens and non-citizens
The City Clerk’s Office will continue to request all documentation from City departments that
deal with services, contracts, leases, licenses and any venture the City has with vendors and
residents
Ongoing Activity Measures
2013
Actual
2014
Estimated
2015
Projected
Voter registration 175 811 40
Early voters 1,050 2100 0
Real Estate Transfer Tax transactions 1192 757 725
Exemptions from Real Estate Transfer Tax 389 389 400
Disabled parking placards 176 176 60
FOIA requests 850 424 500
Response to 311 requests 100 100 100
81
Account Number Description
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Department: 14 - CITY CLERK
Salary & Benefit - Salary and Benefits
61110 OVERTIME PAY 810 163 163 -
61615 LIFE INSURANCE 32 34 34 34
61010 REGULAR PAY 102,844 120,000 120,000 165,617
61050 PERMANENT PART-TIME 54,251 20,007 20,007 -
61055 TEMPORARY EMPLOYEES - 4,428 4,428 -
61415 TERMINATION PAYOUTS - 3,571 3,571 -
61510 HEALTH INSURANCE 22,944 24,250 24,250 20,732
61725 SOCIAL SECURITY 9,592 - - 10,493
61730 MEDICARE 2,267 - - 2,455
61710 IMRF 15,306 - - 19,952
Account Classification Total: Salary & Benefit - Salary and Benefits 208,047$ 172,453$ 172,453$ 219,283$
Serv & Supplies - Services and Supplies
62185 CONSULTING SERVICES 54 - - -
62210 PRINTING 498 876 876 876
62235 OFFICE EQUIPMENT MAINT 724 - - -
62275 POSTAGE CHARGEBACKS - 420 420 200
62280 OVERNIGHT MAIL CHARGES - 45 45 65
62295 TRAINING & TRAVEL 3,445 5,000 5,000 5,000
62315 POSTAGE 1,056 33 33 35
62320 TELEPHONE CHARGEBACKS - - - -
62360 MEMBERSHIP DUES 1,094 325 325 525
62380 COPY MACHINE CHARGES 400 400 400 400
62457 CODIFICATION SERVICES - 17,000 17,000 17,330
62509 SERVICE AGREEMENTS/ CONTRACTS 14,094 - - -
65010 BOOKS, PUBLICATIONS, MAPS 88 34 34 -
65025 FOOD 45 - - -
65075 MEDICAL & LAB SUPPLIES 45 - - -
65080 MERCHANDISE FOR RESALE - 8,000 8,000 -
65095 OFFICE SUPPLIES 2,545 3,000 3,000 2,000
65175 ELECTION SUPPLIES - - - 500
Account Classification Total: Serv & Supplies - Services and Supplies 24,087$ 35,133$ 35,133$ 26,931$
Ins & Chg Backs - Insurance and Other Chargebacks
66025 TRANSFER TO DEBT SERVICE - ERI 3,507 3,635 3,635 3,765
66059 HEALTH INSURANCE OPT OUT EXPENSE - - - -
Account Classification Total: Ins & Chg Backs - Insurance and Other Chargebacks 3,507$ 3,635$ 3,635$ 3,765$
Miscellaneous - Miscellaneous
62490 OTHER PROGRAM COSTS 229 - - -
Account Classification Total: Miscellaneous - Miscellaneous 229$ -$ -$ -$
Department Total: 14 - CITY CLERK $ 235,871 $ 211,221 $ 211,221 $ 249,979
82
2015 ADOPTED BUDGET - GENERAL FUND
City Manager’s Office
The City Manager and the staff of the City Manager’s Office develop and analyze public policy
alternatives and direct the administration and execution of the policies and goals formulated by the City
Council. Responsibilities include: Advising the Council on present and future financial, personnel, and
program needs; implementing immediate and long-range City priorities; establishing procedures which
will assist the City in serving its citizens; and supervising all City departments. Additionally, staff is
involved in coordinating large-scale economic development projects, volunteer efforts, program
evaluation, environmental sustainability, and policy analysis.
The City Manager’s Office coordinates the preparation of the City Council agenda, reviews all items
being considered before the governing body, and responds to inquiries from citizens and elected
officials. City Manager’s Office staff work closely with the public to resolve service delivery problems as
well as disseminate information about the City’s policies. Staff monitors legislation both in Springfield
and Washington D.C. to determine the potential impact on Evanston residents, businesses, and
government. The Office also responds to a wide variety of general inquiries.
Financial Summary
Expenditures 2013
Actual
2014
Amended
Budget
2014
Estimated
Actual
2015
Adopted
Budget
1505 – CMO 726,408 771,278 771,278 675,600
1510 – Community Engagement 730,964 747,343 747,343 755,911
1525 – Miscellaneous Business
Operations 264,953 - - 200,000
1535 – Sustainability 96,126 95,110 95,110 103,551
1580 – Community Arts - 48,326 48,326 168,064
Total Expenditures $1,818,451 $1,662,057 $1,662,057 $1,903,126
Revenues
2013
Actual
2014
Amended
Budget
2014
Estimated
Actual
2015
Adopted
Budget
52180 – Cable Franchise Fee 1,141,460 1,078,000 1,150,000 1,200,000
52181 – PEG Fees 97,093 130,000 130,000 130,000
Total Revenues $1,238,553 $1,208,000 $1,280,000 $1,330,000
Total Full-Time Equivalent Positions
Division
2015 Position
Total FTE
City Manager* 4.00
Community Engagement 6.00
Sustainability 1.00
Cultural Arts 1.00
City Manager’s Office Total 12.00
* City Manager’s Office also includes the Economic Development Staff. These 6.25 positions are funded from the Economic
Development Fund.
83
2015 ADOPTED BUDGET - GENERAL FUND
City Manager’s Office
FY 2014 City Council Goal Performance
FY 2014 City Council Goal Department Initiative
City Facilities
City Streets
Economic Development
Organized the 5th annual “Evanston Day” in Springfield, IL to lobby
for Evanston issues at the State Capitol, in cooperation with
Northwestern University, Evanston Schools, Evanston Chamber of
Commerce and local non-profits
Economic Development Coordinated a Red, Purple Line Modernization Update with CTA for
city staff and state and federal legislators’ staff
Economic Development Worked with CTA and Union Pacific (UP) Railroad to clean up
multiple places along the rail tracks
City Facilities
Economic Development
Successfully secured $45,800 in grant money and donated equipment to
install electric vehicle charting stations at the Maple Avenue parking
garage and solar panels at the Ecology Center and Fleetwood-Jourdain
Community Center
City Streets Co-presented Evanston Streets Alive! open-streets event to focus on
community building, active transportation, and Evanston’s Livability
initiative
Financial Policies and City
Debt
Implemented online payment forms using Stripe and Dwolla to allow
residents to pay wheel tax and other fees online
2015 Initiatives
Partner with Pace on bus market analysis and pilot project to develop an integrated pilot that
offers transportation and City services to seniors via Ventra
Work with City business stakeholders to develop more promotion of transit via real-time transit
screen and other tools with a focus on the Purple Line Express
Finalize painting and beautification leases for viaducts and surrounding tracks with Union Pacific
Develop, in conjunction with Public Works, Sustainability, and EPD, a bike education and
awareness outreach campaign to support the Bike Plan
Advance funding options for multi-modal transportation – Divvy Bike Share, transit amenities,
and other bike infrastructure – through local partnerships, i.e., Northwestern University,
Evanston Hospital, St. Francis Hospital and other major employers
Coordinate with CTA viaduct improvements at Davis, Main, and South in addition to general
station improvements and enhancements
Create a state and federal strategy to target more funding to key City capital needs
Integrate STAR Communities framework for community sustainability into City operations and
develop continuous improvement plan
Support implementation of Evanston Livability Initiative, including Evanston’s new climate
action plan and other City-wide programs to enhance Evanston’s quality of life and goal of
creating the most livable city
2015 Objectives
Reduce City and community energy usage by leveraging existing utility programs and grant
funding
84
2015 ADOPTED BUDGET - GENERAL FUND
City Manager’s Office
Convene two annual meetings with the “Sustain Evanston” network with a focus on
incorporating environmental, economic, and social elements into collaborative programs and
projects
Provide community education and outreach on waste reduction and recycling, energy efficiency,
and multi-modal transportation
Ongoing Activity Measures
2013
Actual
2014
Amended
Budget
2014
Estimated
Actual
2015
Adopted
Budget
Prepare agendas and materials for regular
and special City Council, Planning and
Development, Rules and Administration
and Public Works meetings
107
48
107
107
Number of City of Evanston volunteer
opportunities
75
85
145
150
Number of volunteer opportunities
featured on VEP website
108
120
86
120
Number of organizations featured on VEP
website 66 80 82 80
311 center calls handled 125,100 133,000 150,000 155,000
311 center service requests handled 21,077 23,806 31,500 35,000
85
Account Number Description
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Department: 15 - CITY MANAGER'S OFFICE
Salary & Benefit - Salary and Benefits
61010 REGULAR PAY 840,534 1,038,459 1,038,459 1,043,448
61050 PERMANENT PART-TIME 3,585 - - -
61055 TEMPORARY EMPLOYEES 80,594 14,500 14,500 -
61110 OVERTIME PAY 3,265 1,367 1,367 -
61210 LONGEVITY 1,939 - - -
61415 TERMINATION PAYOUTS 7,963 - - -
61420 ANNUAL SICK LEAVE PAYOUT 2,762 6,538 6,538 -
61430 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)2,440 - - -
61510 HEALTH INSURANCE 145,713 137,637 137,637 141,806
61610 DENTAL INSURANCE 20 - - -
61615 LIFE INSURANCE 744 697 697 1,079
61625 AUTO ALLOWANCE 11,044 10,980 10,980 10,980
61626 CELL PHONE ALLOWANCE 3,068 4,186 4,186 4,944
61710 IMRF 97,404 117,588 117,588 123,873
61725 SOCIAL SECURITY 54,614 63,418 63,418 60,443
61730 MEDICARE 14,172 14,917 14,917 15,471
Account Classification Total: Salary & Benefit - Salary and Benefits 1,269,863$ 1,410,287$ 1,410,287$ 1,402,044$
Serv & Supplies - Services and Supplies
61060 SEASONAL EMPLOYEES 12,380 5,313 5,313 -
62185 CONSULTING SERVICES - - - -
62205 ADVERTISING 11,682 12,000 12,000 14,994
62210 PRINTING 11,708 4,333 4,333 2,832
62272 OTHER PROFESSIONAL SERVICES 1,000 - - -
62275 POSTAGE CHARGEBACKS - 967 967 999
62280 OVERNIGHT MAIL CHARGES - - - 167
62285 COURIER CHARGES - - - -
62295 TRAINING & TRAVEL 46,025 30,200 30,200 29,189
62315 POSTAGE 960 2,313 2,313 2,499
62341 INTERNET SOLUTION PROVIDERS 675 - - -
62360 MEMBERSHIP DUES 23,922 12,300 12,300 12,333
62458 OUTSIDE COPY SERVICES - - - 750
62506 WORK- STUDY 5,110 3,300 3,300 3,300
62509 SERVICE AGREEMENTS/ CONTRACTS 36,384 79,000 79,000 85,000
62665 CONTRIB TO OTHER AGENCIES 35,533 51,600 51,600 50,000
64505 TELECOMMUNICATIONS 636 - - -
64540 TELECOMMUNICATIONS - WIRELESS 1,941 2,000 2,000 -
64545 PERSONAL COMPUTER SOFTWARE 3,124 3,411 3,411 3,500
65010 BOOKS, PUBLICATIONS, MAPS 847 500 500 883
65095 OFFICE SUPPLIES 2,874 2,300 2,300 2,100
65125 OTHER COMMODITIES 6,198 1,880 1,880 880
65555 PERSONAL COMPUTER EQUIPMENT 701 - - -
65635 PERIODICALS - 50 50 175
65645 MULTIMEDIA COLLECTION 1,499 - - -
Account Classification Total: Serv & Supplies - Services and Supplies 203,199$ 211,467$ 211,467$ 209,601$
Capital Outlay - Capital Outlay
65502 CONSTRUCTION 2,197 - - -
Account Classification Total: Capital Outlay - Capital Outlay 2,197$ -$ -$ -$
Ins & Chg Backs - Insurance and Other Chargebacks
66025 TRANSFER TO DEBT SERVICE - ERI 29,471 30,541 30,541 31,634
66030 MEDICAL INSURANCE 7,397 7,397 7,397 7,397
Account Classification Total: Ins & Chg Backs - Insurance and Other Chargebacks 36,868$ 37,938$ 37,938$ 39,031$
Contingencies - Contingencies
68205 CONTINGENCIES 43,184 - - 200,000
Account Classification Total: Contingencies - Contingencies 43,184$ -$ -$ 200,000$
Miscellaneous - Miscellaneous
62490 OTHER PROGRAM COSTS 23,855 2,365 2,365 2,450
Account Classification Total: Miscellaneous - Miscellaneous 23,855$ 2,365$ 2,365$ 2,450$
Department Total: 15 - CITY MANAGER'S OFFICE $ 1,579,166 $ 1,662,057 $ 1,662,057 $ 1,853,126
86
2015 ADOPTED BUDGET - GENERAL FUND
Law Department
The Law Department provides for and supervises all legal services for the City. The Department
provides legal advice and/or opinions to the City Council and standing committees, City Manager, City
staff, elected officials, and City boards and commissions. The Department drafts or reviews ordinances
and resolutions and researches the legal basis and constitutional limitations of home-rule authority on all
legislative issues. The Department represents the City in federal and state court, and as necessary, at
administrative adjudication hearings. The Department represents the City in all general litigation matters
including, but not limited to, general tort litigation, personal injury, property damage, employment
discrimination, civil rights, and special assessments. The Department prepares or reviews all contracts,
leases, easements and plats, and provides advice on public bidding and purchase procedures. The
Department supervises the liquor and taxi licensing activities in the City and supervises the
administrative adjudication division.
The Department, through the Insurance Fund, supervises the general liability third-party administration
of claims. The Department recommends the purchase of insurance in all areas of exposure including
general liability, property, and cyber-liability. The Department reviews safety and risk issues and all
third-party matters. The Department is responsible for the risk transfer and subrogation programs
throughout the City.
Financial Summary
Expenditures
2013
Actual
2014
Amended
Budget
2014
Estimated
Actual
2015
Adopted
Budget
1705 – Legal Administration 962,202 959,802 959,802 1,129,534
Total Expenditures $962,202 $959,802 $959,802 $1,129,534
Revenues
2013
Actual
2014
Amended
Budget
2014
Estimated
Actual
2015
Adopted
Budget
52040 – Liquor Licenses 701,237 330,000 340,000 400,000
52041 – One-Day Liquor License 7,560 8,200 7,000 7,000
52570 – Non-parking Ordinance
Violations
299,975 262,825 250,000 262,825
Total Revenues $1,009,432 $601,025 $597,000 $669,825
Total Full-Time Equivalent Positions
Division 2015 Position Total FTE
Legal Administration 8.00
Legal Department Total 8.00
87
2015 ADOPTED BUDGET - GENERAL FUND
Law Department
FY 2014 City Council Goal Performance
FY 2014 City Council Goal Department Initiative
Financial Policies and City
Debt
Ongoing success in litigation defense and risk transfers to other
entities kept City liability at a minimum.
Financial Policies and City
Debt
Negotiated new 3-year labor agreement with Fire Department Local
IAFF 742 that guaranteed modest salary increases without need for
arbitration.
Water and Sewer Worked with City Council, Manager and staff to draft favorable
contracts for use with current and prospective wholesale water
customers.
City Facilities Worked with City Council, City Manager and staff to draft terms of
sale of Harley Clarke Mansion to State of Illinois.
Financial Policies and City
Debt
Achieved goal of litigating 80-90% of cases by in-house City attorneys
to improve cost-effectiveness and results.
2015 Initiatives
Analyze, evaluate, and implement new risk management strategies, with specific focus upon
mitigating workers’ compensation claims
Evaluate and pursue legal strategies to enhance City revenues
Continue to prevail in litigation at the pre-trial motion stage and at verdict
Continue to work with City Council, Manager and staff to negotiate favorable agreements with
current and prospective wholesale water customers
Ongoing Activity Measures
2013
Actual
2014
Estimated
2015
Adopted
Ordinance Prosecution 310 500 520
Traffic Prosecution 4100 6300 6400
Legislative Drafting – Ordinance and Resolution 130 240 240
Litigation/Risk Management – Court Cases Won 6 8 10
88
Account Number Description
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Department: 17 - LAW
Salary & Benefit - Salary and Benefits
61010 REGULAR PAY 609,867 612,000 612,000 710,600
61210 LONGEVITY 1,731 1,240 1,240 -
61415 TERMINATION PAYOUTS 2,595 - - -
61420 ANNUAL SICK LEAVE PAYOUT 1,011 - - -
61430 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)11,538 - - -
61510 HEALTH INSURANCE 76,996 85,000 85,000 107,318
61615 LIFE INSURANCE 485 598 598 609
61625 AUTO ALLOWANCE 5,009 4,980 4,980 4,980
61626 CELL PHONE ALLOWANCE 2,559 2,544 2,544 2,544
61630 SHOE ALLOWANCE - 155 155 155
61710 IMRF 68,855 68,000 68,000 83,994
61725 SOCIAL SECURITY 34,162 38,000 38,000 41,338
61730 MEDICARE 8,765 8,800 8,800 10,441
Account Classification Total: Salary & Benefit - Salary and Benefits 823,574$ 821,317$ 821,317$ 961,979$
Serv & Supplies - Services and Supplies
62130 LEGAL SERVICES-GENERAL - 8,000 8,000 22,000
62275 POSTAGE CHARGEBACKS - 2,900 2,900 2,999
62295 TRAINING & TRAVEL 3,856 3,900 3,900 3,500
62315 POSTAGE 4,392 400 400 250
62345 COURT COST/LITIGATION 2,912 6,000 6,000 21,000
62360 MEMBERSHIP DUES 3,702 3,200 3,200 2,800
62380 COPY MACHINE CHARGES 3,240 3,200 3,200 3,215
62506 WORK- STUDY - - - -
62509 SERVICE AGREEMENTS/ CONTRACTS 74,930 70,000 70,000 70,000
65010 BOOKS, PUBLICATIONS, MAPS 19,622 14,000 14,000 14,000
65095 OFFICE SUPPLIES 3,182 3,500 3,500 3,800
Account Classification Total: Serv & Supplies - Services and Supplies 115,836$ 115,100$ 115,100$ 143,564$
Ins & Chg Backs - Insurance and Other Chargebacks
66025 TRANSFER TO DEBT SERVICE - ERI 16,338 16,931 16,931 17,537
66030 MEDICAL INSURANCE 6,454 6,454 6,454 6,454
Account Classification Total: Ins & Chg Backs - Insurance and Other Chargebacks 22,792$ 23,385$ 23,385$ 23,991$
Department Total: 17 - LAW $ 962,202 $ 959,802 $ 959,802 $ 1,129,534
89
2015 ADOPTED BUDGET - GENERAL FUND
Administrative Services Department
As a means to increase efficiency, the Administrative Services Department was created in FY 10-11. The
Administrative Services Department is comprised of multiple divisions that are organized to serve both
internal and external customers. Internal customers are city employees and external customers are the
citizens and businesses of Evanston.
Finance and Budget
City Budget staff prepare and monitor the $250 million annual budget which includes all City revenues
and expenses. City Finance/Accounting staff track monthly and annual expenses and revenues and
prepare monthly, quarterly annual financial reports. The Division also oversees the annual state required
audit of City finances and various special audits for grant funds. This Division also supports the City’s
pension systems, preparing both the Police and Firefighter's Pension Funds Annual Statements for filing
with the Illinois Department of Insurance.
Human Resources
The Human Resources Division provides support to the City’s most critical assets, its people. The
Division is charged with recruiting and hiring quality staff, City-wide training efforts, payroll, benefits
administration, workers compensation, safety and compliance associated with government regulations.
Information Technology
The Information Technology Division (IT) provides support for the City’s complex and ever changing
technology systems. IT staff support basic computer hardware and software systems as well as acting as
resource for specialty systems such as City camera and telephone systems. The IT Division is composed
of help desk services, Geographic Information Services, Network Engineering and Development and
project management staff for both internal IT and departmental technology related projects.
Parking and Revenue
Parking Services is responsible for Residential Parking Districts and Permits; parking lot permits;
disabled person’s reserved spaces; parking enforcement; parking meters; and operating and maintaining
of City garages and lots. The Revenue Division accepts all walk in and mail related revenues, depositing
and distributing these funds to the respective operations within the City’s budget.
Financial Summary
Expenditures
2013
Actual
2014
Amended
Budget
2014
Estimated
Actual
2015
Adopted
Budget
1905 – Admin. General Support 598,006 592,001 592,001 768,012
1910 – Revenue Division 771,221 1,382,462 1,382,462 2,094,179
1915 – Payroll 309,788 298,148 298,148 305,421
1919 – Collections 2,300 - - -
1920 – Accounting 838,721 856,957 856,957 746,239
1921 – Tax Assessment Review - 40,027 40,027 84,668
1925 – Purchasing 244,764 292,687 292,687 472,114
1929 – Human Resource Division 921,956 1,170,477 1,170,477 1,366,415
1932 – Information Technology 2,353,437 2,264,919 2,264,919 2,447,044
1940 – Misc. Exp/Transfers 316,212 462,500 462,500 466,000
1941 – Pkg. Enfrc. & Tkt. Process 1,187,941 1,204,372 1,204,372 1,252,518
90
2015 ADOPTED BUDGET - GENERAL FUND
Administrative Services Department
1942 – School Crossing Guards 317,305 355,264 355,264 368,778
Total Expenditures $8,339,933 $9,119,814 $9,119,814 $10,371,388
Revenue
2013
Actual
2014
Amended
Budget
2014
Estimated
Actual
2015
Adopted
Budget
52010 – Vehicle Licenses 2,349,685 2,700,000 2,800,500 2,850,000
52505 – Parking Fines 2,144,889 3,450,000 2,800,000 3,250,000
52530 – Boot Release Fee 38,026 80,000 40,000 45,000
Total Revenues $4,532,600 $6,230,000 $5,640,500 $6,145,000
Total Full-Time Equivalent Positions
Division
2015 Position
Total FTE
Admin Services General Support 5.00
Revenue 3.00
Payroll 2.50
Accounting 5.50
Tax Assessment Review 1.00
Purchasing 3.00
Human Resources 6.00
Information Technology 11.00
Parking Enforcement and
Tickets 12.00
Administrative Services Total 48.00
FY 2014 City Council Goal Performance
FY 2014 City Council Goal Department Initiative
Financial Policies and City
Debt
Implementation of finance and payroll modules of the new financial
system
Financial Policies and City
Debt
Transitioned all operating services/bank accounts from Chase to
First Bank and Trust
Financial Policies and City
Debt
Standardized Citywide over $20,000 Commodity Purchases bid
template
Financial Policies and City
Debt
Collected $250,000 in outstanding debts owed to the City
2015 Initiatives
Record transactions and run reports using Capital Assets, GASB, CAFR Reporting and Bank
Reconciliation modules in New World Systems
Explore other permissible investment opportunities to maximize rate of return on investments
in light of steady improvement in economy
Work with Actuary, Auditors and Pension Fund financial advisors to prepare for Pension
disclosures and reporting required by GASB 67 and GASB68
91
2015 ADOPTED BUDGET - GENERAL FUND
Administrative Services Department
Initiate a potential restructuring within the Accounting Division to properly align the Collection,
Tax Assessment Review and General Assistance functions
Complete installation of a new Parking Access and Revenue Control System (PARCS) in the
three downtown parking garages
Issue an RFP and select a vendor to manage the downtown parking garages. The current
contract expires in December 2015
Issue an RFP and select a vendor to update the security cameras in the downtown parking
garages
Install six electric vehicle charging stations in the Sherman parking garage. Rebates of up to 50%
are available from the state
Completion and full integration of Miscellaneous Billing through NWS
Install additional network storage
Deploy 150 additional virtual desktops
Virtualize surveillance server environment
Reimagine City printing footprint. Deploy new network copiers throughout City to reduce
printing costs
Ongoing Activity Measures
2013
Actual
2014
Estimated
2015
Projected
Percent of available cash invested 50 55 65
Quarterly financial management reports 4 4 4
Quarterly investment reports 4 4 4
Number of vehicle stickers issued 36,800 36,900 37,000
Preparation of final fund trial balance for
annual independent audit 4/15/2014 4/15/2015 4/15/2016
Preparation of schedule of Federal financial
assistance for the Single Audit Act of 1984 9/20/2014 9/20/2015 9/20/2016
Preparation of Police and Fire Pension Fund
filings with Illinois Department of Insurance 6/30/2014 6/30/2015 6/30/2016
File for Certificate of Achievement for Excellence
in financial reporting with Government Finance
Officers Association 7/2/2014 6/30/2015 6/30/2016
Number of Information Technology Service Desk
requests closed 5,000 5,100 5,200
Civil Service Commission Meetings 5 5 5
Regular Checks Issued 7,900 8,000 8,000
Manual Checks Issued 175 200 200
92
Account Number Description
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Department: 19 - ADMINISTRATIVE SERVICES
Salary & Benefit - Salary and Benefits
61010 REGULAR PAY 3,135,924 3,402,584 3,402,584 3,832,311
61050 PERMANENT PART-TIME 1,234 4,250 4,250 -
61055 TEMPORARY EMPLOYEES 25,083 17,229 17,229 -
61110 OVERTIME PAY 46,823 67,200 67,200 21,800
61210 LONGEVITY 32,790 20,679 20,679 -
61410 AFSCME SHIFT DIFFERENTIAL 7,168 6,075 6,075 -
61415 TERMINATION PAYOUTS 42,993 - - -
61420 ANNUAL SICK LEAVE PAYOUT 14,130 14,320 14,320 -
61430 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)12,141 138,000 138,000 141,000
61510 HEALTH INSURANCE 562,832 556,657 556,657 638,665
61615 LIFE INSURANCE 2,037 1,801 1,801 2,403
61625 AUTO ALLOWANCE 6,820 6,780 6,780 6,780
61626 CELL PHONE ALLOWANCE 5,720 7,200 7,200 6,504
61630 SHOE ALLOWANCE 2,023 1,550 1,550 -
61665 FLEXIBLE SPENDING ACCOUNT MAINTENANCE FEES 7,198 4,023 4,023 -
61710 IMRF 364,863 384,649 384,649 445,945
61725 SOCIAL SECURITY 217,907 237,119 237,119 251,776
61730 MEDICARE 52,388 55,770 55,770 59,833
Account Classification Total: Salary & Benefit - Salary and Benefits 4,540,072$ 4,925,886$ 4,925,886$ 5,407,017$
Serv & Supplies - Services and Supplies
61060 SEASONAL EMPLOYEES 293,720 337,602 337,602 347,698
62110 AUDITING 110,649 100,000 100,000 100,000
62160 EMPLOYMENT TESTING SERVICES - 100,000 100,000 195,000
62175 IS SERVICES - 8,700 8,700 6,600
62185 CONSULTING SERVICES 210,410 223,546 223,546 124,846
62190 HOUSING REHAB SERVICES 2,300 - - -
62205 ADVERTISING 3,289 2,800 2,800 2,800
62210 PRINTING 1,027 1,850 1,850 1,850
62235 OFFICE EQUIPMENT MAINT - 100 100 100
62250 COMPUTER EQUIPMENT MAINT 24,211 47,000 47,000 54,450
62270 MEDICAL/HOSPITAL SERVICES 57,539 51,150 51,150 51,150
62272 OTHER PROFESSIONAL SERVICES 1,540 - - -
62274 TEST ADMINISTRATION 30,724 20,000 20,000 48,000
62275 POSTAGE CHARGEBACKS 55 9,240 9,240 8,900
62280 OVERNIGHT MAIL CHARGES - 400 400 600
62295 TRAINING & TRAVEL 37,788 29,800 29,800 31,100
62310 CITY WIDE TRAINING 560 29,000 29,000 29,000
62315 POSTAGE 33,803 37,813 37,813 41,000
62320 TELEPHONE CHARGEBACKS 83,122 - - -
62340 COMPTER LICENSE & SUPP 474,670 427,000 427,000 437,163
62341 INTERNET SOLUTION PROVIDERS - 9,850 9,850 9,850
62360 MEMBERSHIP DUES 5,213 6,700 6,700 7,400
62380 COPY MACHINE CHARGES 2,759 5,738 5,738 5,738
62431 ARMORED CAR SERVICES - 34,000 34,000 17,000
62449 CITATION AND SECONDARY COLLECTION PROCESSING 326,503 315,000 315,000 320,000
62451 TOWING AND BOOTING CONTRACTS - 23,000 23,000 23,000
62506 WORK- STUDY 2,074 2,000 2,000 2,000
62509 SERVICE AGREEMENTS/ CONTRACTS 193,197 47,000 47,000 130,000
62512 RECRUITMENT 2,678 37,000 37,000 62,000
62615 INSURANCE PREMIUM - 42 42 50
62630 UNEMP. COMP. & ADMIN. FEE 121,694 240,000 240,000 255,000
62655 LEASE PAYMENTS 2,325 - - -
62705 BANK SERVICE CHARGES 29,677 - - -
62706 REVENUE SHARING AGREEMENTS 296,277 325,000 325,000 325,000
64005 ELECTRICITY 1,029 1,300 1,300 1,300
64505 TELECOMMUNICATIONS 141,186 150,000 150,000 150,000
64510 TELECOMMUNICATIONS EQUIPMENT MAINTENANCE - - - 3,500
64515 TELECOMMUNICATIONS EQUIPMENT M 11,115 15,000 15,000 15,000
64540 TELECOMMUNICATIONS - WIRELESS 21,524 22,200 22,200 22,300
64541 UTILITY TAX AUDIT SERVICES 2,501 1,000 1,000 2,000
64545 PERSONAL COMPUTER SOFTWARE 78 2,000 2,000 4,000
65010 BOOKS, PUBLICATIONS, MAPS 1,760 2,100 2,100 2,350
65020 CLOTHING 4,029 4,500 4,500 3,500
65025 FOOD 104 550 550 -
65045 LICENSING/REGULATORY SUPP 32,913 43,000 43,000 40,000
93
Account Number Description
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
65085 MINOR EQUIPMENT & TOOLS 5,504 - - -
65090 SAFETY EQUIPMENT 4,279 833 833 833
65095 OFFICE SUPPLIES 44,020 55,700 55,700 42,466
65125 OTHER COMMODITIES 15,028 15,150 15,150 17,850
65555 PERSONAL COMPUTER EQUIPMENT 308,171 280,000 280,000 284,200
65570 SERVICES LICENES & SUPPORT FEE 478,276 200,000 200,000 -
65615 INFRASTRUCTURE SUPPLIES 79,871 45,000 45,000 39,073
Account Classification Total: Serv & Supplies - Services and Supplies 3,499,191 3,309,664 3,309,664 3,265,667
Capital Outlay - Capital Outlay
65502 CONSTRUCTION 491 - - -
65520 PARKING SYSTEM IMPROVEMENT 591 - - -
65625 FURNITURE & FIXTURES 8,731 500 500 500
Account Classification Total: Capital Outlay - Capital Outlay 9,814$ 500$ 500$ 500$
Ins & Chg Backs - Insurance and Other Chargebacks
66025 TRANSFER TO DEBT SERVICE - ERI 103,170 106,915 106,915 110,744
66030 MEDICAL INSURANCE 38,091 38,091 38,091 38,091
Account Classification Total: Ins & Chg Backs - Insurance and Other Chargebacks 141,261$ 145,006$ 145,006$ 148,835$
Miscellaneous - Miscellaneous
62490 OTHER PROGRAM COSTS - - - 100
62770 MISCELLANEOUS - 162 162 -
Account Classification Total: Miscellaneous - Miscellaneous -$ 162$ 162$ 100$
Transfer - Interfund Transfers
62305 RENTAL OF AUTO-FLEET MAINTENANCE - 101,786 101,786 106,876
62309 RENTAL OF AUTO REPLACEMENT - 27,810 27,810 27,810
66020 TRANSFERS TO OTHER FUNDS 20,000 609,000 609,000 1,414,583
69600 TRANSFER TO FLEET 101,786 - - -
69601 TRANSFER TO EQUIPMENT REPLACEMENT 27,810 - - -
Account Classification Total: Transfer - Interfund Transfers 149,596$ 738,596$ 738,596$ 1,549,269$
Department Total: 19 - ADMINISTRATIVE SERVICES $ 8,339,933 $ 9,119,814 $ 9,119,814 $ 10,371,388
94
2015 ADOPTED BUDGET - GENERAL FUND
Community Development Department
The Community Development Department is responsible for the overall administration and execution
of all building, planning and zoning activities, as well as managing affordable housing and other related
programs funded with federal and local grants targeting lower income residents. The Community
Development Department primarily serves external customers that include residents, developers,
businesses, contractors, architects and local non-profit agencies.
Building and Inspection Services Division
The mission of the Building & Inspection Services Division is to promote a sustainable and high quality
of life for the residents of Evanston. In addition, the Division creates a safe environment for all
workers, consumers, and other stakeholders in the business community. The Division also staffs the
Sign Review and Appeals Board.
Housing and Grants Division
The Housing and Grants Division manages the City’s Affordable Housing Fund and three federal
entitlement grants - Community Development Block Grant (CDBG), HOME Investment Partnerships
and Emergency Solutions Grant, to address a broad range of needs of Evanston’s lower income
residents and people who are homeless. Staff manages over $2 million in funding and between 30-40
programs and projects each year, and is responsible for grant compliance for the above listed programs,
as well as the City’s Neighborhood Stabilization Program 2 (NSP-2). The Division staffs the Housing &
Community Development Act Committee, which oversees the CDBG program, and the Housing &
Homelessness Commission that oversees HOME, ESG and the Affordable Housing Fund. Staff
conducts research on housing-related issues policies such as inclusionary housing, works with housing
developers to leverage additional funding to address the needs of at-risk families and individuals,
maintain and expand Evanston’s diversity and sustainability.
Planning and Zoning Division
The Planning & Zoning Division promotes quality growth and development through neighborhood and
comprehensive planning, administration of the Zoning Ordinance, and preservation of the City’s historic
resources. The Division staffs the Plan Commission, the Zoning Board of Appeals, and the Preservation
Commission.
Financial Summary
Expenditures
2013
Actual
2014
Amended
Budget
2014
Estimated
Actual
2015
Adopted
Budget
2101 – CD Administration 224,359 246,651 246,651 341,518
2105 – Planning & Zoning 699,409 797,138 797,138 653,430
2115 – Housing Code Compliance 630 - - -
2120 – Housing Rehabilitation 145,995 188,702 188,702 -
2121 – EECBG Grant 39 - - -
2126 – Building Inspection Services 1,266,319 1,339,304 1,339,304 1,277,741
2128 – Emergency Solutions Grant 123,126 135,550 135,550 154,568
2140 – Community Intervention Serv. 42 - - -
Total Expenditures $2,459,320 $2,707,345 $2,707,345 $2,427,257
95
2015 ADOPTED BUDGET - GENERAL FUND
Community Development Department
Total Full-Time Equivalent Positions
Division
2015 Position
Total FTE
Community Development Administration 2.75
Planning and Zoning 5.00
Building Inspection Services 11.25
Housing and Grants 0.00
Community Development Total 19.00
FY 2014 City Council Goals
FY 2014 City Council Goal Department Initiative
Economic Development Guided several planned development projects though the public
approval process: an extended stay hotel in the downtown area, a large
mixed-use development at Chicago Avenue and Main Street, and an
indoor multi-sports facility
Economic Development Supported the opening of numerous new businesses and the relocation
of former businesses through the processing of special use permits and
major variations
Economic Development Increased transparency by offering the public an internet portal for
real-time viewing of building permit and licensed contractor
information
Revenues
2013
Actual
2014
Amended
Budget
2014
Estimated
Actual
2015
Adopted
Budget
52015 – Business Licenses 79,831 50,000 50,000 50,000
52030 – Contractor Licenses 87,400 77,302 83,000 77,302
52080 – Building Permits 3,951,048 6,142,162 6,500,000 6,700,000
52090 – Plumbing Permits 119,635 184,842 362,000 135,000
52095 – Electrical Permits 158,193 177,996 367,700 140,000
52105 – Sign / Awning Permits 7,801 8,330 8,330 8,330
52110 – Miscellaneous Permits 278,408 250,920 411,700 250,920
52115 – Elevator Permits 74,670 51,550 51,550 32,000
52120 – Heating Vent. A/C Permits 340,687 287,532 747,500 287,532
52145 – Annual Sign Fees 34,020 25,000 25,000 25,000
52155 – Plat Approval Fees 3,275 2,100 2,100 2,100
52560 – Permit Penalty Fees 8,147 7,500 7,500 7,500
53666 – Historic Preservation Fees 6,807 6,500 8,500 7,200
53695 – Zoning Fees 47,008 40,000 41,000 45,000
55251 – Grants and Aid 127,182 - 37,240 -
55275 –HUD Emergency Shelter - 104,000 135,550 135,550
553616- RTA/ Historic Preservation
Grant - 100,000 100,000 20,000
Total Revenues $5,324,112 $7,515,734 $8,938,670 $7,923,434
96
2015 ADOPTED BUDGET - GENERAL FUND
Community Development Department
Economic Development
Began enforcement of the 2012 International Code Council (ICC)
construction series as adopted and amended by the City of Evanston;
this effort resulted in higher efficiency standards and enhanced fire
protection systems for commercial and residential built environment
City Streets Co-presented Evanston Streets Alive! open-streets event to focus on
community building, active transportation, and Evanston’s Livability
initiative
Financial Policies and City
Debt
Significantly reduced program operating costs by awarding a new
elevator inspection proposal and increased efficiency by outsourcing
related administrative tasks
Services for At-Risk Families Rehabbed multiple dwelling units in numerous housing units for low-
to-moderate income residents
Services for At-Risk Families Implement Tenant Based Rental Assistance (TBRA) program to at
least 18 homeless families, offering them safe and sanitary housing
Services for At-Risk Families Design and implement a NSP-2 program compliance program, which
is responsible for ongoing compliance measures for over $20 million in
funding for to 20 years
Services for At-Risk Families Develop the 2015-2019 Consolidated Plan, to guide use of federal
entitlement funding to benefit the low-to-moderate income residents
2015 Initiatives
Promoting neighborhood revitalization, ensuring a safe built environment and affordable housing will
continue to be major priorities of the Community Development Department. Specific actions to achieve
these priorities include:
Building and Inspection Services Division
Build on a successful partnership with the Economic Development Division by providing a pre-
construction consultation with new business applicants and their contractor/architect
• The Department will continue to take a lead role in the optimization of Permit and Licensing
(PAL) System to improve the availability of information and efficiency of the permitting process
• Complete Building and Inspection Services fee schedule analysis to determine appropriate
structure
Housing and Grants Division
• Continue to focus on substantial rehab of affordable rental and ownership housing units to
maintain safe, sanitary and affordable housing. Projects that correct code violations, address life
safety issues, improve accessibility and include energy and water efficient features that reduce
operating costs and increase sustainability will be prioritized
• Continue to manage grant funded programs and projects to ensure timely completion and
compliance with all federal and local requirements, including affordability restrictions for
housing units
Planning and Zoning Division
• Facilitate Planned Developments to encourage new development
• Continue to review and propose changes to the Zoning Ordinance to facilitate preferred types of
development and uses, and make the existing regulations more cohesive when necessary
• Encourage development in transit-oriented areas by evaluating the regulations in those areas and
supporting other Departments on multi-modal projects
97
2015 ADOPTED BUDGET - GENERAL FUND
Community Development Department
• Continue to improve processes and expedite Special Use Permits and Variations in an effort to
encourage successful new businesses and improvements to residential buildings
• Encourage sustainable practices and ensure historic compatibility of new construction and
additions and alterations of structures within historic districts and landmark buildings
Community Development will continue to provide staff support and improve processes for the
following boards, commissions and committees:
Design and Project Review (DAPR)
Housing and Community Development Act Committee
Housing and Homelessness Commission
Plan Commission
Planning and Development Committee
Preservation Commission
Sign Review and Appeals Board
Zoning Board of Appeals
Ongoing Activity Measures 2013
Actual
2014
Estimated
2015
Projected
Total Building Permits Issued 3,654 3,800 3,800
Total Building Inspections 6,634 6,400 6,400
Total Building Construction Work w/o permits
investigated 75 104 100
Housing units rehabilitated (major) 15 26 20
Total Elevator Inspections 1,665 1,650 1,650
Contractor Licenses Issued/Renewed 780 850 850
Sign Review and Appeals Board Meetings 9 8 8
Site Plan and Appearance Review Committee Meetings 40 40 40
Housing & Homelessness Commission Meetings 8 11 12
Graffiti tags removed by graffiti technician 7,800 7,800 7,800
Preservation cases 279 233 250
Zoning Analysis Cases 235 330 335
Special Uses 20 24 26
Planned Development/Amendments 2 6 6
NSP2 Housing Units Acquired 12 NA Completed
NSP2 Housing Units under Rehab/ Construction 78 4 Completed
NSP2 Housing Units Completed 78 4 Completed
NSP2 Housing Units Occupied 87 17 Completed
CDBG Programs/Projects Managed 37 35 30
Affordable Housing Units Financed 22 153 12
Households Provided Tenant-Based Rental Assistance N/A 18 20
HOME/Affordable Housing Fund Programs/Projects
Managed 5 5 4
Sign Variations 19 7 15
98
Account Number Description
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Department: 21 - COMMUNITY DEVELOPMENT
Salary & Benefit - Salary and Benefits
61010 REGULAR PAY 1,387,593 1,539,047 1,539,047 1,464,552
61055 TEMPORARY EMPLOYEES 18,271 - - -
61110 OVERTIME PAY 26,616 7,700 7,700 4,500
61210 LONGEVITY 18,708 9,314 9,314 -
61415 TERMINATION PAYOUTS 37,936 21,280 21,280 -
61420 ANNUAL SICK LEAVE PAYOUT 5,754 870 870 -
61430 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)4,039 - - -
61510 HEALTH INSURANCE 289,678 269,913 269,913 267,791
61615 LIFE INSURANCE 898 636 636 892
61625 AUTO ALLOWANCE 2,981 4,980 4,980 3,735
61626 CELL PHONE ALLOWANCE 514 1,200 1,200 900
61630 SHOE ALLOWANCE 1,240 1,705 1,705 310
61710 IMRF 162,916 175,223 175,223 172,674
61725 SOCIAL SECURITY 90,513 97,468 97,468 89,765
61730 MEDICARE 21,375 22,796 22,796 21,308
Account Classification Total: Salary & Benefit - Salary and Benefits 2,069,031$ 2,152,132$ 2,152,132$ 2,026,427$
Serv & Supplies - Services and Supplies
61060 SEASONAL EMPLOYEES 6,742 12,700 12,700 17,000
62150 CONSTRUCTION ENGINEERING SERVICES - 10,000 10,000 6,000
62185 CONSULTING SERVICES 65,338 146,710 146,710 20,000
62190 HOUSING REHAB SERVICES - 15,045 15,045 15,000
62205 ADVERTISING 3,322 2,980 2,980 2,925
62210 PRINTING 1,689 3,025 3,025 3,000
62245 OTHER EQMT MAINTENANCE - 100 100 100
62275 POSTAGE CHARGEBACKS - 8,700 8,700 9,100
62280 OVERNIGHT MAIL CHARGES - 83 83 -
62285 COURIER CHARGES 1,780 - - -
62295 TRAINING & TRAVEL 4,342 13,900 13,900 16,000
62315 POSTAGE 6,786 793 793 -
62345 COURT COST/LITIGATION 566 490 490 -
62360 MEMBERSHIP DUES 4,347 3,425 3,425 4,200
62380 COPY MACHINE CHARGES 2,599 2,600 2,600 2,600
62425 ELEVATOR CONTRACT COSTS - 50,000 50,000 5,000
62464 PLUMB, ELEC, PLAN REVEIW SERV - 20,000 20,000 25,000
62509 SERVICE AGREEMENTS/ CONTRACTS 80,750 180 180 -
62645 DIGITAL ARCHIVING 9,749 10,000 10,000 10,000
64540 TELECOMMUNICATIONS - WIRELESS 4,283 3,389 3,389 2,789
64545 PERSONAL COMPUTER SOFTWARE 1,075 14,000 14,000 -
65010 BOOKS, PUBLICATIONS, MAPS 457 1,729 1,729 1,275
65025 FOOD 293 400 400 800
65055 MATER. TO MAINT. IMP.413 550 550 350
65085 MINOR EQUIPMENT & TOOLS 240 850 850 700
65095 OFFICE SUPPLIES 6,191 5,600 5,600 5,000
65105 PHOTO/DRAFTING SUPPLIE - - - -
Account Classification Total: Serv & Supplies - Services and Supplies 200,960$ 327,249$ 327,249$ 146,839$
Capital Outlay - Capital Outlay
65625 FURNITURE & FIXTURES 975 - - -
Account Classification Total: Capital Outlay - Capital Outlay 975$ -$ -$ -$
Ins & Chg Backs - Insurance and Other Chargebacks
66025 TRANSFER TO DEBT SERVICE - ERI 51,995 53,882 53,882 52,729
66030 MEDICAL INSURANCE 11,696 11,696 11,696 11,696
Account Classification Total: Ins & Chg Backs - Insurance and Other Chargebacks 63,691$ 65,578$ 65,578$ 64,425$
CSO - Community Sponsored Organizations
67010 COMMUNITY SPONSORED ORGANIZATIONS 116,183 125,384 125,384 154,568
67110 CONNECTIONS FOR THE HOMELESS - - - -
67111 YWCA - - - -
Account Classification Total: CSO - Community Sponsored Organizations 116,183$ 125,384$ 125,384$ 154,568$
Contingencies - Contingencies
68205 CONTINGENCIES 212 300 300 9,462
Account Classification Total: Contingencies - Contingencies 212$ 300$ 300$ 9,462$
99
Account Number Description
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Transfer - Interfund Transfers
62305 RENTAL OF AUTO-FLEET MAINTENANCE - 13,626 13,626 13,526
62309 RENTAL OF AUTO REPLACEMENT - 12,910 12,910 12,010
66131 TRANSFER TO GENERAL FUND 6,824 10,166 10,166 -
69600 TRANSFER TO FLEET 744 - - -
69601 TRANSFER TO EQUIPMENT REPLACEMENT 1,300 - - -
Account Classification Total: Transfer - Interfund Transfers 8,868$ 36,702$ 36,702$ 25,536$
Department Total: 21 - COMMUNITY DEVELOPMENT $ 2,459,920 $ 2,707,345 $ 2,707,345 $ 2,427,257
100
2015 ADOPTED BUDGET - GENERAL FUND
Police Department
The Evanston Police Department is committed to the protection of life and property. With a staff of
165 sworn officers and 62 civilian personnel, the emphasis is on delivering a public service in harmony
with the values and expectations of the community. This is accomplished through the three divisions of
the Police Department: Field Operations Division, Support Services Division; and Investigative Services
Division.
Field Operations Division
Headed by a Deputy Chief, this division is comprised of three patrol divisions of uniformed officers who
respond to calls for service and proactively patrol the community. This Division also includes the
Department’s K9 unit, Traffic Division and its Community Strategy Division (Problem-Solving Team
and Foot Patrol Unit).
Support Services Division
Charged with the oversight of the internal workings of the Police Department, the Deputy Chief of this
Division oversees the Office of Administration, Records Bureau, the Communications Division (9-1-1
Call Center) and the Support Services Division (Service Desk and 3-1-1 Call Center).
Investigative Services Division
Responsible for the investigation and follow-up of major crimes and incidents, this unit is comprised of
the Juvenile Detective Division as well as the Investigative Services Division. Headed by a Deputy
Chief, this unit includes the Neighborhood Enforcement Team (NET) and the department’s TAC unit,
which is responsible for a variety of tactical response operations. In addition, Victim Services and Youth
Services provide services to the community.
Financial Summary
Expenditures
2013
Actual
2014
Amended
Budget
2014
Estimated
Actual
2015
Adopted
Budget
2205 – Police Administration 555,380 1,342,070 1,342,070 1,284,718
2210 – Patrol Operations 12,278,115 12,569,561 12,569,561 12,201,549
2215 – Criminal Investigation 2,188,027 2,224,647 2,224,647 2,121,280
2225 – Social Services Bureau 356,760 376,243 376,243 562,127
2230 – Juvenile Bureau 1,073,990 1,012,129 1,012,129 1,093,999
2235 – School Liaison 421,421 464,448 464,448 573,020
2240 – Police Records 678,417 690,247 690,247 685,359
2245 – Communications 1,423,413 1,490,690 1,490,690 1,512,032
2250 – Service Desk 1,747,664 1,804,665 1,804,665 1,816,963
2251 – 311 Center 487,651 508,070 508,070 619,456
2255 – Office of Prof. Standards 388,372 369,109 369,109 368,331
2260 – Office of Administration 378,037 477,226 477,226 491,097
2265 – Neighborhood Enforcement 1,980,751 2,071,036 2,071,036 1,840,918
2270 – Traffic Bureau 1,110,427 1,053,891 1,053,891 985,824
2275 – Community Strategic Bur. 109,350 110,197 110,197 154,580
2280 – Animal Control 245,468 243,242 243,242 290,212
2285 – Problem Solving Team 1,085,334 1,186,548 1,186,548 1,216,104
Total Expenditures $26,508,583 $27,994,019 $27,994,019 $27,820,569
101
2015 ADOPTED BUDGET - GENERAL FUND
Police Department
Revenues
2013
Actual
2014
Amended
Budget
2014
Estimated
Actual
2015
Adopted
Budget
52170 – Alarm Panel Franchise Fees 10,605 6,000 10,000 6,000
52510 – Regular Fines 180,804 298,449 149,531 298,449
52540 – Police & Fire False Alarm
Fees 33,770 - 10,380 -
52542 – Police DUI Reimbursement 28,921 - 1,053 -
55251 – Grants and Aid 138,645 26,525 52,149 52,000
52541 – Police Details 439,192 - 400,000 400,000
53685 – Police Report Fees 25,924 14,500 19,152 20,000
53720 – Skokie/Lincolnwood Animal
Fees 7,500 8,000 6,684 8,000
56045 – Misc. Revenue 8,113 - 29,143 -
Total Revenues $873,474 $353,474 $678,092 $784,449
Total Full-Time Equivalent Positions
Division
2015 Position
Total FTE
Police Administration 3.00
Patrol Operations 98.00
Criminal Investigation 16.00
Social Services Bureau 5.00
Juvenile Bureau 9.00
School Liaison 5.00
Police Records 7.00
Communications 14.00
Service Desk 19.00
Public Information 8.50
Office of Professional Standards 3.00
Office of Administration 3.00
Neighborhood Enforcement Team 15.00
Traffic Bureau 8.00
Community Strategic Bureau 1.00
Animal Control 2.50
Problem Solving Team 10.00
Police Department Total 227.00
102
2015 ADOPTED BUDGET - GENERAL FUND
Police Department
Ongoing Activity Measures
2013
Actual
2014
Projected
2015
Projected
Part I crimes 2,081 1,920 2,001
Part II crimes 7,938 3,080 5,080
Total calls for service 35,339 37,428 36,287
Arrests (felony & misdemeanor) 1,683 1,730 1,778
D.U.I. arrests 88 80 105
Ticket & citation production – Parking 12,821 10,786 10,893
2015 Initiatives
Improve efficiency and functionality of the Office of Administration
Focus on department strategies to continue to lower Part I crimes
Identify other funding opportunities (grants) to aid in the delivery of services and technology
upgrades
103
Account Number Description
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Department: 22 - POLICE
Salary & Benefit - Salary and Benefits
61010 REGULAR PAY 17,505,052 18,119,153 18,119,153 18,966,582
61050 PERMANENT PART-TIME 59,320 47,160 47,160 73,062
61055 TEMPORARY EMPLOYEES 50,522 11,351 11,351 3,000
61062 SPECIAL EVENT PAY 411,944 30,167 30,167 184,446
61065 SPECIAL PROJECT EMPLOYEES (687) - - -
61070 JOB TRAINING AND INTERNSHIPS - - - 75,000
61110 OVERTIME PAY 437,570 202,657 202,657 145,900
61111 HIREBACK OT PAY 374,894 983,134 983,134 179,200
61112 SPECIAL DETAIL OT 139,863 377,317 377,317 124,130
61114 SNOW OT 1,441 2,025 2,025 -
61210 LONGEVITY 346,703 247,924 247,924 -
61415 TERMINATION PAYOUTS 184,135 289,019 289,019 275,000
61420 ANNUAL SICK LEAVE PAYOUT 108,754 220,566 220,566 190,000
61425 ANNUAL HOLIDAY PAYOUT - 204,000 204,000 204,000
61430 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)153,919 22,035 22,035 -
61440 EDUCATION PAY - 127,300 127,300 200,000
61510 HEALTH INSURANCE 3,023,341 3,311,703 3,311,703 3,231,596
61615 LIFE INSURANCE 16,811 17,501 17,501 18,249
61626 CELL PHONE ALLOWANCE 362 353 353 360
61630 SHOE ALLOWANCE 775 775 775 310
61635 UNIFORM ALLOWANCE 180,301 183,425 183,425 204,000
61710 IMRF 396,558 413,931 413,931 498,246
61725 SOCIAL SECURITY 223,862 227,322 227,322 258,845
61730 MEDICARE 270,399 277,748 277,748 279,295
Account Classification Total: Salary & Benefit - Salary and Benefits 23,885,836$ 25,316,566$ 25,316,566$ 25,111,221$
Serv & Supplies - Services and Supplies
62185 CONSULTING SERVICES 20,200 - - -
62210 PRINTING 2,934 3,938 3,938 3,000
62220 BINDING - 4,262 4,262 -
62225 BLDG MAINTENANCE SERVICES 65,103 58,543 58,543 59,600
62245 OTHER EQMT MAINTENANCE - 1,000 1,000 2,700
62250 COMPUTER EQUIPMENT MAINT 212 - - -
62270 MEDICAL/HOSPITAL SERVICES 11,796 1,000 1,000 1,000
62272 OTHER PROFESSIONAL SERVICES 5,908 3,942 3,942 -
62275 POSTAGE CHARGEBACKS - 10,374 10,374 6,000
62295 TRAINING & TRAVEL 118,995 124,211 124,211 77,890
62315 POSTAGE 8,440 1,312 1,312 -
62335 DATA PROCESSING SERVICES - - - 378
62360 MEMBERSHIP DUES 37,941 55,530 55,530 116,388
62370 EXPENSE ALLOWANCE - 5,700 5,700 5,700
62375 RENTALS 18,024 33,430 33,430 33,430
62380 COPY MACHINE CHARGES 9,739 8,955 8,955 8,954
62425 ELEVATOR CONTRACT COSTS - 906 906 3,112
62451 TOWING AND BOOTING CONTRACTS - 455 455 -
62509 SERVICE AGREEMENTS/ CONTRACTS 3,061 630 630 -
62705 BANK SERVICE CHARGES - - - 600
64005 ELECTRICITY 2,780 1,005 1,005 -
64015 NATURAL GAS 23,959 26,953 26,953 28,000
64505 TELECOMMUNICATIONS 37,227 50,000 50,000 50,000
64540 TELECOMMUNICATIONS - WIRELESS 27,766 35,229 35,229 22,000
64545 PERSONAL COMPUTER SOFTWARE - 855 855 -
64565 CABLE - VIDEO 267 291 291 -
65010 BOOKS, PUBLICATIONS, MAPS 1,008 - - 520
65015 CHEMICALS/ SALT 31,455 23,023 23,023 35,833
65020 CLOTHING 75,448 42,246 42,246 40,450
65025 FOOD 2,698 3,276 3,276 8,050
65040 JANITORIAL SUPPLIES 14,101 18,956 18,956 6,600
65050 BLDG MAINTENANCE MATERIAL 1,456 - - -
65085 MINOR EQUIPMENT & TOOLS 66,828 55,290 55,290 54,790
65090 SAFETY EQUIPMENT - 160 160 -
65095 OFFICE SUPPLIES 54,865 36,557 36,557 22,300
65105 PHOTO/DRAFTING SUPPLIE 4,316 3,731 3,731 4,833
65125 OTHER COMMODITIES 36,982 43,234 43,234 33,800
65555 PERSONAL COMPUTER EQUIPMENT - 5,100 5,100 -
Account Classification Total: Serv & Supplies - Services and Supplies 683,949$ 660,094$ 660,094$ 625,928$
104
Account Number Description
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Capital Outlay - Capital Outlay
65502 CONSTRUCTION 119 - - -
65625 FURNITURE & FIXTURES - 2,070 2,070 -
Account Classification Total: Capital Outlay - Capital Outlay 119$ 2,070$ 2,070$ -$
Ins & Chg Backs - Insurance and Other Chargebacks
66025 TRANSFER TO DEBT SERVICE - ERI 97,394 100,933 100,933 104,544
66030 MEDICAL INSURANCE 966,713 966,714 966,714 966,713
66059 HEALTH INSURANCE OPT OUT EXPENSE 2,048 1,050 1,050 -
Account Classification Total: Ins & Chg Backs - Insurance and Other Chargebacks 1,066,155$ 1,068,697$ 1,068,697$ 1,071,257$
Contingencies - Contingencies
68205 CONTINGENCIES 4,514 2,500 2,500 2,500
Account Classification Total: Contingencies - Contingencies 4,514$ 2,500$ 2,500$ 2,500$
Miscellaneous - Miscellaneous
62490 OTHER PROGRAM COSTS - 76,000 76,000 76,000
62770 MISCELLANEOUS - - - 35,000
Account Classification Total: Miscellaneous - Miscellaneous -$ 76,000$ 76,000$ 111,000$
Transfer - Interfund Transfers
62305 RENTAL OF AUTO-FLEET MAINTENANCE - 611,590 611,590 642,165
62309 RENTAL OF AUTO REPLACEMENT - 256,502 256,502 256,498
69600 TRANSFER TO FLEET 611,585 - - -
69601 TRANSFER TO EQUIPMENT REPLACEMENT 256,498 - - -
Account Classification Total: Transfer - Interfund Transfers 868,083$ 868,092$ 868,092$ 898,663$
Department Total: 22 - POLICE $ 26,508,655 $ 27,994,019 $ 27,994,019 $ 27,820,569
105
2015 ADOPTED BUDGET - GENERAL FUND
Fire and Life Safety Department
The Fire and Life Safety Department exists 24 hours of every day to protect life, property, and the
environment. The Department provides superior quality fire suppression, emergency medical services,
fire prevention, public education, technical rescue, and non-emergency and support services to prevent
or minimize situations that affect Evanston residents, businesses, and visitors. The community service is
provided through four divisions: Fire Administration and Support, Fire Prevention, Fire Suppression,
and Emergency Preparedness.
The Fire Administration and Support Division provides direction, policy, leadership, and management
for moving the organization toward achieving its mission. The Fire Prevention Division provides plan
review, business and mercantile safety assistance, code enforcement, and investigation. The Fire
Suppression Division is the community’s standing army. The 101 members assigned to the Suppression
Division deliver first response to all emergencies and situations that require prompt attention on a
twenty-four hour a day basis. The members of the Suppression Division staff five fire stations, which
house five fire engines, two aerial ladder trucks, three ambulances, and a Shift Chief. The Emergency
Preparedness Division in cooperation with all City Departments coordinates the disaster preparation,
mitigation, and recovery plans and efforts of the City. The Emergency Preparedness Division integrates
the City’s plans with the County and State Emergency Preparedness Agencies.
Financial Summary
Expenditures
2013
Actual
2014
Amended
Budget
2014
Estimated
Actual
2015
Adopted
Budget
2305 - Fire Management and Support 668,734 673,053 673,053 780,358
2310 – Fire Prevention 546,681 552,354 552,354 557,415
2315 – Fire Suppression 12,913,814 12,999,391 12,999,391 13,110,352
2320 – Office of Emergency
Preparedness 12,848 13,757 13,757 14,030
Total Expenditures $14,142,077 $14,238,555 $14,238,555 $14,462,599
Revenues
2013
Actual
2014
Amended
Budget
2014
Estimated
Actual
2015
Adopted
Budget
52135 – Fire Suppress/Alarm
Permits 85,537 88,998 90,000 90,000
52540 – False Alarm Fines 133,123 170,000 140,000 140,000
53655 – Cost Recovery Fines 3,060 10,000 3,000 10,000
53675 – Ambulance Fees 1,079,891 1,052,400 1,100,000 1,200,000
53705 – Fire Building Inspection 11,875 6,000 8,000 8,000
53715 – Alarm Registration Fee 113,998 90,000 110,000 111,000
55170 – Fire Department Training 0 3,000 13,069 6,000
55265 – FEMA 0 17,000 37,945 17,000
56105 – Misc. Revenue 223,694 0 40,000 35,000
Total Revenues $1,651,178 $1,437,398 $1,542,014 $1,617,000
106
2015 ADOPTED BUDGET - GENERAL FUND
Fire and Life Safety Department
Total Full-Time Equivalent Positions
Division
2015 Position
Total FTE
Fire Management & Support 3.00
Fire Prevention 4.00
Fire Suppression 103.00
Fire and Life Safety Services Total 110.00
FY 2014 City Council Goal Performance
FY 2014 City Council Goal Department Initiative
City Facilities Sixty percent completed with the implementation of a low stress
emergency notification system in all Fire facilities
City Facilities Continuing to spearhead citywide continuity of business planning
City Facilities Interior renovation of Fire Station 2 will be completed by late fall
Services for at-risk families Paramedics participated in an advanced pediatric training course
2015 Initiatives
The Department will embark on a new hire recruitment campaign
The volunteer Citizens Emergency Response Team will further its participation in City events
through the efforts of the Emergency Management Division
Department members will implement a Citizens Fire Academy in the fall
The Explorer Program, targeted toward 16 to 20 year old youths, will be administered and led by
Department members
Ongoing Activity Measures
2013
Actual
2014
Estimated
2015
Projected
City fire insurance rating 2 2 2
Hydrants inspected/flow tested 1,310 1,310 1,310
Bureau fire inspections 740 740 750
Construction plans reviewed 758 790 810
Staff hours on cause and origin investigations 160 200 160
Public education presentations 510 500 500
All Fire Dept. incidents, excluding ambulance calls 3,638 3,580 3,590
Ambulance calls 5,735 5,900 6,000
Fire, Carbon Monoxide & Extinguishing Alarm System
activations (Included above) 1,810 1,720 1,710
Number of fires (included above) 129 127 130
Number of structure fires (included above) 58 72 60
Average fire alarm response time 3:40 3:30 3:30
Average ambulance response time 3:43 3:50 3:50
Training hours/firefighter 240 240 240
Number of paramedics 96 100 100
107
Account Number Description
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Department: 23 - FIRE MGMT & SUPPORT
Salary & Benefit - Salary and Benefits
61010 REGULAR PAY 9,571,378 9,608,119 9,608,119 10,226,083
61110 OVERTIME PAY 120,466 162,000 162,000 128,000
61111 HIREBACK OT PAY 177,557 250,000 250,000 250,000
61113 TRAINING OT 54,702 33,000 33,000 33,000
61210 LONGEVITY 157,431 76,681 76,681 -
61415 TERMINATION PAYOUTS 63,495 98,487 98,487 50,000
61420 ANNUAL SICK LEAVE PAYOUT 88,208 93,498 93,498 50,000
61430 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)16,497 7,900 7,900 -
61440 EDUCATION PAY 150,878 89,605 89,605 7,432
61510 HEALTH INSURANCE 1,786,138 1,869,265 1,869,265 1,740,387
61615 LIFE INSURANCE 4,101 4,226 4,226 4,353
61626 CELL PHONE ALLOWANCE - 800 800 1,200
61635 UNIFORM ALLOWANCE - - - 1,000
61710 IMRF 20,065 21,518 21,518 23,057
61725 SOCIAL SECURITY 11,216 12,598 12,598 12,126
61730 MEDICARE 129,638 143,934 143,934 135,739
Account Classification Total: Salary & Benefit - Salary and Benefits 12,351,769$ 12,471,631$ 12,471,631$ 12,662,377$
Serv & Supplies - Services and Supplies
62210 PRINTING 1,972 5,400 5,400 4,000
62235 OFFICE EQUIPMENT MAINT 973 1,100 1,100 1,100
62245 OTHER EQMT MAINTENANCE 5,260 5,100 5,100 5,100
62250 COMPUTER EQUIPMENT MAINT 5,000 8,100 8,100 8,100
62270 MEDICAL/HOSPITAL SERVICES 38,371 38,900 38,900 50,400
62272 OTHER PROFESSIONAL SERVICES 125 - - -
62275 POSTAGE CHARGEBACKS - 3,000 3,000 3,000
62295 TRAINING & TRAVEL 79,607 72,400 72,400 72,400
62315 POSTAGE 1,265 600 600 500
62335 DATA PROCESSING SERVICES - 3,100 3,100 3,200
62355 LAUNDRY/OTHER CLEANING - 1,000 1,000 1,000
62360 MEMBERSHIP DUES 42,930 47,200 47,200 47,200
62380 COPY MACHINE CHARGES 1,223 1,223 1,223 1,223
62430 CUSTODIAL CONTRACT SERVICES - 2,000 2,000 2,000
62509 SERVICE AGREEMENTS/ CONTRACTS 27,873 5,100 5,100 5,100
62518 SECURITY ALARM CONTRACTS - 6,400 6,400 6,400
64015 NATURAL GAS 56,041 75,000 75,000 75,000
64540 TELECOMMUNICATIONS - WIRELESS 9,354 11,500 11,500 12,000
65005 AGRI/BOTANICAL SUPPLIES 153 300 300 300
65010 BOOKS, PUBLICATIONS, MAPS 1,778 2,400 2,400 2,400
65015 CHEMICALS/ SALT 6,198 6,100 6,100 6,000
65020 CLOTHING 46,594 85,000 85,000 70,000
65035 PETROLEUM PRODUCTS 30 - - -
65040 JANITORIAL SUPPLIES 10,704 13,100 13,100 11,000
65050 BLDG MAINTENANCE MATERIAL 12,766 6,000 6,000 6,000
65070 OFFICE/OTHER EQT MTN MATL 4,092 4,000 4,000 4,000
65075 MEDICAL & LAB SUPPLIES 7,405 7,000 7,000 7,000
65085 MINOR EQUIPMENT & TOOLS 4,660 4,500 4,500 4,500
65090 SAFETY EQUIPMENT 2,201 2,000 2,000 2,000
65095 OFFICE SUPPLIES 5,965 7,300 7,300 7,400
65105 PHOTO/DRAFTING SUPPLIE 1,753 1,893 1,893 1,700
65115 TRAFFIC CONTROL SUPPLI 2 - - -
65125 OTHER COMMODITIES 10,120 12,100 12,100 12,100
65620 OFFICE MACH. & EQUIP.199 900 900 900
Account Classification Total: Serv & Supplies - Services and Supplies 384,613$ 439,716$ 439,716$ 433,023$
Capital Outlay - Capital Outlay
65625 FURNITURE & FIXTURES 217,294 70,000 70,000 70,000
Account Classification Total: Capital Outlay - Capital Outlay 217,294$ 70,000$ 70,000$ 70,000$
Ins & Chg Backs - Insurance and Other Chargebacks
66025 TRANSFER TO DEBT SERVICE - ERI 5,223 5,414 5,414 5,608
66030 MEDICAL INSURANCE 416,133 416,133 416,133 416,133
Account Classification Total: Ins & Chg Backs - Insurance and Other Chargebacks 421,356$ 421,547$ 421,547$ 421,741$
CSO - Community Sponsored Organizations
62930 GIRL SCOUTS MAKING CHOICE 3,158 - - -
108
Account Number Description
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Account Classification Total: CSO - Community Sponsored Organizations 3,158$ -$ -$ -$
Miscellaneous - Miscellaneous
62490 OTHER PROGRAM COSTS 427 - - -
62521 MEDICAL EQ MAINT AGREEMENTS - 20,000 20,000 31,400
62522 SCBA EQ MAINT AGREEMENTS - 5,000 5,000 5,000
62523 EXTRICATION EQ MAINT AGREEMNTS - 2,900 2,900 3,000
62605 OTHER CHARGES - 8,000 8,000 8,000
65141 FITNESS INCENTIVE - 36,300 36,300 40,000
Account Classification Total: Miscellaneous - Miscellaneous 427$ 72,200$ 72,200$ 87,400$
Transfer - Interfund Transfers
62305 RENTAL OF AUTO-FLEET MAINTENANCE - 491,961 491,961 516,558
62309 RENTAL OF AUTO REPLACEMENT - 271,500 271,500 271,500
69600 TRANSFER TO FLEET 491,961 - - -
69601 TRANSFER TO EQUIPMENT REPLACEMENT 271,500 - - -
Account Classification Total: Transfer - Interfund Transfers 763,461$ 763,461$ 763,461$ 788,058$
Department Total: 23 - FIRE MGMT & SUPPORT $ 14,142,078 $ 14,238,555 $ 14,238,555 $ 14,462,599
109
2015 ADOPTED BUDGET - GENERAL FUND
Health and Human Services Department
The Health and Human Services Department mission is to protect, preserve, and promote wellness for
people who live, work, and play in Evanston through creative and sustainable partnerships. The
Department is a leader in improving the health and well-being of the Evanston community. The Health
and Human Services Department’s deliverables are based on the idea that health is influenced by more
than just individual choices. One’s physical and psychosocial environment, culture, government, etc. all
play a role in influencing and determining both individual and population health. Healthy outcomes are
integrated in a comprehensive approach to bring health, well-being, and equity considerations into the
development and implementation of policies, programs, and services of traditionally non-health related
government systems or agencies.
The overarching activities of the Health and Human Services Department are directly aligned with the
City Council’s goal of providing services to at-risk populations. Through its food, environmental,
property maintenance, emergency preparedness and communicable disease monitoring activities as well
as through the addition of General Assistance and Emergency Assistance programs, the Health and
Human Services Department is an active force in supporting the health and well-being of Evanston’s
residents.
The Health and Human Services Department is responsible for operating programs that prevent
infectious and chronic diseases, promote food safety, and assure quality health care and healthy living.
The Department also plays a significant role in making sure that Evanston is ready to effectively respond
to emergencies, such as natural disasters, emerging disease threats and bioterrorism. The Department
carries out its mission in close partnership with local community stakeholders such as hospitals,
businesses, elected officials, and School Districts 65 and 202. The Department is focused on eliminating
the significant disparities in health between different racial and cultural groups, giving families a healthy
start in life, and adopting health reforms that focus on prevention and primary care as well as a better
integration of medical care, public health and other needed services.
Financial Summary
Expenditures 2013
Actual
2014
Amended
Budget
2014
Estimated
Actual
2015
Adopted
Budget
2407 - Health Services Administration 316,747 319,435 319,435 336,613
2425 - Dental 96,289 - - -
2435 - Food and Environmental Health 1,492,113 1,613,995 1,613,995 1,655,438
2440 - Vital Records 143,301 166,549 166,549 97,929
2455 - Community Health 283,183 282,604 282,604 493,300
2460 - Community Purchased Services 586,211 735,098 735,098 1,075,490
Total Expenditures $2,917,848 $3,117,681 $3,117,681 $3,658,702
110
2015 ADOPTED BUDGET - GENERAL FUND
Health and Human Services Department
Revenues
2013
Actual
2014
Amended
Budget
2014
Estimated
Actual
2015
Adopted
Budget
52016 - Bed & Breakfast Licenses - - 75 75
52017 - Collection Box Licenses - - 2,500 2,500
52035 - Rooming House Fees 213,692 193,000 200,000 200,000
52046 - Rental Dwelling Registration 57,352 95,000 95,000 75,000
52050 - Other Licenses 20,519 20,000 20,478 20,000
52055 - Long Term Care Licenses 104,580 98,400 98,400 98,400
52061 - Seasonal Food Establish. Licenses 17,696 - 7,500 7,500
52062 - Mobile Food Vendor Licenses 1,028 - 1,000 1,000
52063 - Hen Coop Licenses 850 - 800 800
52070 - Resident Care 540 600 800 600
52085 - Plan Review 9,737 6,248 4,500 5,000
52555 - Housing Code Violation Fines 92,838 97,248 65,000 60,000
53006 - HHS Charges for Service 352,752 - - -
53050 - Sanitation Classes - 1,700 640 -
53105 - Food Establish. License Fees - 185,000 185,000 185,000
53185 - Temporary Food Licenses 727 7,000 7,500 7,500
53190 - Food Delivery Vehicles - 5,500 5,500 5,500
53200 - Beverage/Snack Vending Licenses - 28,000 28,000 28,000
53210 - Tobacco License Fees - 19,000 19,000 19,000
53215 - Birth Certificate Fees - 70,000 57,000 56,000
53220 - Death Certificate Fees - 30,000 26,000 56,000
53230 - Funeral Director’s Licenses - 6,000 6,000 6,000
53235 - Temp. Funeral Director License - 4,200 4,200 4,200
55025 - IDPH – Local Health Protection - 76,000 76,000 76,000
53725 - Background Checks (daycare) 120 - 400 400
55075 - Summer Food Inspection - 400 400 400
55085 - Illinois Tobacco Free Grant - 31,027 31,027 31,027
55086 - IL HIV Surveillance Grant - - 3,500 4,000
55130 - Childhood Lead Poisoning Grant - 1,000 1,000 1,000
55146 - Other State Grant - 11,000 26,777 11,000
55150 - Tanning Facility Inspections 200 300 300 300
55173 - CRI Grant - 43,700 43,700 44,000
55174 - PHEP Grant - 61,200 61,200 62,000
55231 - Lead Paint Hazard - 100,000 100,000 100,000
55251 - Federal Grant/AID 500,243 10,000 16,000 8,000
55256 - Illinois Vacant Property Grant - - 4,000 71,000
56002 - Women Out Walking 3,956 5,000 4,214 5,000
55171 - Miscellaneous 30,529 41,000 42,044 41,000
Total Revenues $1,406,942 $1,247,524 $1,245,455 $1,293,202
111
2015 ADOPTED BUDGET - GENERAL FUND
Health and Human Services Department
Total Full-Time Equivalent Positions
Division
2015 Position
Total FTE
Health Services Administration 2.00
Food and Environmental Health 14.00
Vital Records 0.00
Community Health 3.00
Health and Human Services Total 19.10
FY 2014 Council Goal Performance
FY 2014 City Council Goal Department Initiative
Services for At-Risk Families The Department integrated the General Assistance and Emergency
Assistance programs, which were formerly housed in the Township of
Evanston, into the Health and Human Services Department as of May
2014
Services for At-Risk Families The Department helped facilitate Dental Access Days, which provides
adult dental services to 160 adults over a two-day period
Services for At-Risk Families The Department received a state grant to strengthen outreach to HIV-
positive individuals to help connect them with needed medical care
Services for At-Risk Families The Health and Human Services Department is an active partner in the
Safe and Healthy Homes Committee, a cross-departmental effort,
which addresses emergency housing needs
Services for At-Risk Families The Department hosted a community-wide Health Summit to identify
community health concerns
112
2015 ADOPTED BUDGET - GENERAL FUND
Health and Human Services Department
2015 Initiatives
Develop targeted program to address the condition of rental housing by using a three-pronged
approach focusing on inspections, education, and licensing
Initiate a pilot program to address asthma in school-aged children
Prepare for national accreditation through the Public Health Accreditation Board
Ongoing Activity Measures 2013
Actual
2014
Estimated
2015
Projected
Number of licensed food establishments 425 430 435
Number of foodborne illness investigations performed 35 40 40
Total number of food inspections performed 1,600 1,605 1,625
Temporary food inspections performed 200 250 265
Food complaints evaluated / inspected 85 64 70
Food establishment plans reviewed 25 25 25
Rat and Rodent complaints investigated 375 450 450
Number of Communicable Disease Investigations 755 600 600
American Smoke-Out participants 350 400 400
Tobacco Education and Outreach 82 82 82
Environmental Scans of Tobacco Retailers 39 39 39
Grants administered 13 15 15
Dwelling Units Inspected 3,500 3,200 3,300
Occupants Affected by Rooming House Inspections 6,900 6,845 6,900
Get Yourself Tested Participants at ETHS 25 50 50
Number of Women Out Walking Participants 468 400 400
Vacant Building Determinations 60 69 65
113
Account Number Description
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Department: 24 - HEALTH
Salary & Benefit - Salary and Benefits
61010 REGULAR PAY 1,243,493 1,405,443 1,405,443 1,578,176
61050 PERMANENT PART-TIME 25,211 29,250 29,250 -
61055 TEMPORARY EMPLOYEES 3,360 - - -
61110 OVERTIME PAY 8,373 13,506 13,506 13,506
61210 LONGEVITY 10,016 6,857 6,857 -
61415 TERMINATION PAYOUTS 31,321 - - -
61420 ANNUAL SICK LEAVE PAYOUT 2,510 1,045 1,045 -
61430 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)101 - - -
61510 HEALTH INSURANCE 237,164 259,583 259,583 267,723
61615 LIFE INSURANCE 606 676 676 864
61625 AUTO ALLOWANCE 5,009 4,980 4,980 4,980
61626 CELL PHONE ALLOWANCE 356 1,440 1,440 1,440
61630 SHOE ALLOWANCE 1,165 1,240 1,240 1,240
61710 IMRF 148,222 155,881 155,881 171,416
61725 SOCIAL SECURITY 81,863 87,448 87,448 88,225
61730 MEDICARE 19,692 20,452 20,452 21,189
Account Classification Total: Salary & Benefit - Salary and Benefits 1,818,463$ 1,987,801$ 1,987,801$ 2,148,759$
Serv & Supplies - Services and Supplies
61060 SEASONAL EMPLOYEES 7,029 3,000 3,000 -
62185 CONSULTING SERVICES - - - 54,333
62190 HOUSING REHAB SERVICES 480 - - -
62205 ADVERTISING - 400 400 400
62210 PRINTING 7,736 5,815 5,815 5,965
62235 OFFICE EQUIPMENT MAINT - 150 150 150
62275 POSTAGE CHARGEBACKS - 5,000 5,000 5,000
62295 TRAINING & TRAVEL 7,847 7,028 7,028 6,981
62315 POSTAGE 7,111 200 200 -
62345 COURT COST/LITIGATION 2,200 3,990 3,990 3,990
62360 MEMBERSHIP DUES 3,195 5,400 5,400 5,400
62371 WOMEN OUT WALKING EXPENSE 7,412 4,386 4,386 5,000
62380 COPY MACHINE CHARGES 2,049 2,049 2,049 2,049
62452 CHRONIC DISEASE/DIABETES GRANT EXPENSE 43 - - -
62466 HHS PROGRAM SERVICES 159,716 - - -
62645 DIGITAL ARCHIVING 178 - - 2,500
64540 TELECOMMUNICATIONS - WIRELESS 3,489 4,851 4,851 4,851
65010 BOOKS, PUBLICATIONS, MAPS 424 950 950 950
65025 FOOD 684 1,000 1,000 650
65045 LICENSING/REGULATORY SUPP 980 1,000 1,000 1,000
65050 BLDG MAINTENANCE MATERIAL 13,022 - - -
65075 MEDICAL & LAB SUPPLIES 486 417 417 417
65085 MINOR EQUIPMENT & TOOLS 921 1,200 1,200 1,200
65090 SAFETY EQUIPMENT - 750 750 750
65095 OFFICE SUPPLIES 7,960 11,733 11,733 12,233
65110 RECREATION SUPPLIES 41 - - -
65125 OTHER COMMODITIES 4,088 200 200 200
65127 LEADPAINT HAZARD GRANT EXPENSE 65,100 100,000 100,000 100,000
65620 OFFICE MACH. & EQUIP.2,228 3,000 3,000 3,000
Account Classification Total: Serv & Supplies - Services and Supplies 304,418$ 162,519$ 162,519$ 217,019$
Capital Outlay - Capital Outlay
65121 RBFI GRANT EXPENSES 6,879 - - -
65502 CONSTRUCTION 23,882 - - -
Account Classification Total: Capital Outlay - Capital Outlay 30,761$ -$ -$ -$
Ins & Chg Backs - Insurance and Other Chargebacks
66025 TRANSFER TO DEBT SERVICE - ERI 33,951 35,183 35,183 39,098
66030 MEDICAL INSURANCE 27,690 27,690 27,690 27,690
Account Classification Total: Ins & Chg Backs - Insurance and Other Chargebacks 61,641$ 62,873$ 62,873$ 66,788$
CSO - Community Sponsored Organizations
62953 Teen Baby Nursery - 41,000 41,000 41,000
67005 COMMUNITY SPONS ORG (PRCH SVC)- 620,765 620,765 770,461
67010 COMMUNITY SPONSORED ORGANIZATIONS 549,545 - - -
Account Classification Total: CSO - Community Sponsored Organizations 549,545$ 661,765$ 661,765$ 811,461$
114
Account Number Description
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Miscellaneous - Miscellaneous
62468 IL TOBACCO FREE COMM EXP - 10,000 10,000 7,300
62471 VECTOR SURVEILLANCE EXP - 20,500 20,500 20,500
62472 BEACH WATER TESTING EXP - 10,000 10,000 10,000
62473 ENVIRONMENTAL HEATH EXP - - - -
62474 HEALTH PROTECTION EXP - 11,681 11,681 11,681
62476 CRI GRANT -EXPENSE (HHS)- 10,042 10,042 5,500
62477 PHEP GRANT-EXPENSE 1,712 20,000 20,000 17,500
62490 OTHER PROGRAM COSTS 124,964 117,333 117,333 103,137
62605 OTHER CHARGES - 10,000 10,000 14,000
Account Classification Total: Miscellaneous - Miscellaneous 126,676$ 209,556$ 209,556$ 189,618$
Transfer - Interfund Transfers
62305 RENTAL OF AUTO-FLEET MAINTENANCE - 23,881 23,881 25,075
62309 RENTAL OF AUTO REPLACEMENT (6,822) 9,286 9,286 9,286
66020 TRANSFERS TO OTHER FUNDS - - - 190,696
69600 TRANSFER TO FLEET 23,881 - - -
69601 TRANSFER TO EQUIPMENT REPLACEMENT 9,286 - - -
Account Classification Total: Transfer - Interfund Transfers 26,344$ 33,167$ 33,167$ 225,057$
Department Total: 24 - HEALTH $ 2,917,848 $ 3,117,681 $ 3,117,681 $ 3,658,702
115
2015 ADOPTED BUDGET - GENERAL FUND
Public Works Department
The Public Works Department manages the planning, construction, and maintenance of public
infrastructure improvements and the delivery of public works services. This includes the design and
implementation of work programs and the development of activities to accomplish policies and goals
formulated by the City Council and the City Manager. Public Works also assists in developing alternative
solutions to community problems for consideration by the Mayor and Council. Divisions within the
Department of Public Works include Streets and Sanitation, Parks, Forestry, Engineering, and Fleet
Services. Public Works is also responsible for the operation of the Municipal Service Center and the
building that previously housed the Recycling Center.
Financial Summary
Expenditures
2013
Actual
2014
Amended
Budget
2014
Estimated
Actual
2015
Adopted
Budget
2605 – Director of Public Works 361,299 468,594 468,594 513,324
2610 – Municipal Service Center 325,575 340,512 340,512 392,246
2620 – Infrastructure and Engineering
Administration 185,569 595,827 595,827 683,589
2625 – Infrastructure and Engineering 817,039 677,341 677,341 792,323
2630 – Traffic Engineering 525,231 339,353 339,353 200,669
2640 – Traffic Signal and Street Light
Maintenance 853,812 874,161 874,161 905,431
2650 – Parks and Forestry Administration - 567,535 567,535 610,745
2655 – Parks and Forestry Maintenance and
Operations 6,960 4,394,617 4,394,617 4,342,557
2665 – Streets and Sanitation Administration 2,327,943 2,194,776 2,194,776 2,319,895
2670 – Streets and Alley Maintenance 3,034,070 3,466,163 3,116,163 3,003,310
2675 – Street Cleaning 493,771 818,951 818,951 900,789
2677 – Facilities - 2,205,500 2,205,500 2,183,002
2680 – Snow and Ice Control 1,112,081 1,661,647 1,661,647 1,201,075
Total Expenditures $10,043,426 $18,604,977 $18,254,977 $18,048,955
Revenues
2013
Actual
2014
Budget
2014
Estimated
Actual
2015
Proposed
Budget
52126 – Right-of-Way Permits 543,677 290,000 410,000 350,000
52130 – Resident Parking Permit 113,582 128,000 100,000 128,000
52131 – Visitor Parking Permits 14,181 12,300 12,300 12,300
53650 – State Highway Maintenance 56,150 58,000 78,000 68,000
53667 – Tree Preservation - - 3,500 3,500
53690 – Wood Recycling - 35,000 35,000 40,000
53736 – New Pavement Degradation Fee 17,250 10,000 10,150 10,000
53737 – I Heart Evanston Trees Project - - 2,500 10,000
55146 – State, County & Other Grants 250,000 - - -
56010 – Property Sales and Rental - 51,543 51,543 51,543
56025 – Damage to Streets Signs - 2,000 - 2,000
116
2015 ADOPTED BUDGET - GENERAL FUND
Public Works Department
56030 – Damage to Traffic Signals - 40,000 - 30,000
56067 – Reimbursement – Services and
Supplies - - 2,000 2,000
56068 – Salt Reimbursement Fee 54,973 - 52,269 75,000
56134 – Private Elm Tree Insurance Money - 40,000 45,000 41,000
Total Revenues $1,049,813 $666,843 $802,462 $773,624
Total Full-Time Equivalent Positions
Division
2015 Position
Total FTE
Director of Public Works 4.25
Municipal Service Center 2.00
Engineering and Infrastructure Administration 4.50
Engineering and Infrastructure 7.00
Traffic Engineering 1.50
Traffic Signal and Light Maintenance 4.00
Parks and Forestry Administration 3.50
Parks and Forestry 30.00
Operations and Maintenance Admin 6.50
Streets and Sanitation 22.00
Street Cleaning 6.00
Facilities 16.20
Public Works Total 107.45
FY 2014 City Council Goal Performance
FY 2014 City Council Goal Department Initiative
City Facilities Continue to work with the Sustainability Coordinator to reduce energy
consumption in all City-owned building throughout the fiscal year
through lighting upgrades as well as temperature control efficiencies
City Facilities Improve energy management techniques with the use of Building
Automation Systems to reduce energy consumption throughout the
year in City-owned buildings.
City Facilities Civic Center Security Improvements
City Facilities Fountain Square Design
City Streets Citywide Sidewalk Replacement
City Streets Citywide Traffic Calming
City Streets Emerson-Ridge-Green Bay Improvements
City Streets MFT Street Resurfacing
City Streets Pedestrian Safety, Pavement Marking, Streetlight
City Streets Water Main Replacements
117
2015 ADOPTED BUDGET - GENERAL FUND
Public Works Department
2015 Initiatives
Citywide Sidewalk Replacement
Citywide Traffic Calming
Dempster Street Signal Modernization
Emerson-Ridge-Green Bay Construction Plans
MFT Street Resurfacing
Pedestrian Safety, Pavement Marking, Streetlight
Central Street Streetscape (Lincolnwood to Ewing)
Water Main Replacements
Civic Center Security Improvements
Fountain Square Design
Continue to work closely with all local, state, and federal agencies involved with the control of
the Emerald Ash Borer (EAB). Staff will continue to investigate the feasibility of attracting
research institutions and/or companies to Evanston to aid in possible curative measures being
experimented with and implemented, as well as to locate and apply for any grant funds available
for tree removals or planting to replace those being lost due to EAB
Develop an implementation schedule for the replacement of Park trees within one year of
removal to improve park property aesthetics
Continue the three-year cycle of elm injections using both City employees as well as an outside
contractor every third year and evaluate the success of the program overall, which currently
stands at just less than 99%
Continue fundraising efforts begun 2013 to increase the number of trees being planted on City
parkways to help offset the additional losses due to EAB
Continue to work with the Sustainability Coordinator to reduce energy consumption in all City-
owned buildings throughout the fiscal year through both lighting upgrades as well as temperature
control efficiencies
Continue using the Building Automation Systems that are in place, as well as those being
installed; improve energy management techniques throughout the fiscal year to reduce energy
consumption. Look to create one system managed by staff that will monitor all facilities
Ongoing Activity Measures
2013
Actual
2014
Estimated
2015
Projected
In-house design of CIP infrastructure projects 14 15 16
Miles of streets resurfaced – primary routes 1.5 miles .9 mile 3.7 miles
Miles of streets resurfaced – residential streets 4 miles 4 miles 1.2 miles
Number of civil engineering private development
plan reviews 160 180 180
Number of Right-of-Way permits issued 1190 1250 1280
Miles of streets plowed/season 1,850 2,800 1,200
Miles of streets salted/season 895 1,450 850
Tons of salt used/season 5,500 9,000 4,500
Mowing rotation in days 5 Days 4.5 Days 4.5 Days
Parkway trees trimmed by City crews 1,150 1,200 1,300
Total number of parkway elm removed due to DED 36 35 30
Percentage of parkway elms actually removed 1.11% 1.09% 0.95%
Total number of other trees removed 496 520 500
118
2015 ADOPTED BUDGET - GENERAL FUND
Public Works Department
Total number of new park and parkway trees planted 443 490 500
Elm trees covered under private insurance program 380 338 350
Percentage of trees that are removed by the City and
replaced within one year (data source: Division
tracking) 12% 15% 20%
Deliveries 1,800 1,800 1,800
Civic Center repair costs/sq. ft. $2.15 $2.50 $2.25
Meeting scheduled 1,850 2,000 2,000
Room set-ups 1,100 1,100 1,100
Staff-hours tracked to work order 19,000 22,000 24,000
Work orders completed 280 850 850
119
Account Number Description
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Department: 26 - PUBLIC WORKS
Salary & Benefit - Salary and Benefits
61010 REGULAR PAY 3,229,561 6,928,015 6,928,015 7,516,352
61050 PERMANENT PART-TIME 123,744 117,877 117,877 122,001
61055 TEMPORARY EMPLOYEES 22,980 17,636 17,636 -
61110 OVERTIME PAY 626,843 1,078,116 1,078,116 505,200
61114 SNOW OT 39,313 105,463 105,463 393,500
61210 LONGEVITY 70,611 69,249 69,249 -
61410 AFSCME SHIFT DIFFERENTIAL 10,079 10,839 10,839 1,000
61415 TERMINATION PAYOUTS 24,456 29,997 29,997 -
61420 ANNUAL SICK LEAVE PAYOUT 13,687 12,296 12,296 -
61430 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)11,923 8,832 8,832 -
61510 HEALTH INSURANCE 661,691 1,502,164 1,502,164 1,441,945
61615 LIFE INSURANCE 1,662 3,748 3,748 3,850
61625 AUTO ALLOWANCE 11,044 14,666 14,666 14,676
61626 CELL PHONE ALLOWANCE 5,460 6,208 6,208 5,916
61630 SHOE ALLOWANCE 6,975 15,270 15,270 13,100
61710 IMRF 467,277 868,239 868,239 903,864
61725 SOCIAL SECURITY 250,249 493,950 493,950 478,746
61730 MEDICARE 60,335 116,707 116,707 123,365
Account Classification Total: Salary & Benefit - Salary and Benefits 5,637,893$ 11,399,272$ 11,399,272$ 11,523,514$
Serv & Supplies - Services and Supplies
61060 SEASONAL EMPLOYEES 29,422 110,738 110,738 136,067
62195 LANDSCAPE MAINTENANCE SERVICES 6,960 100,000 100,000 120,000
62199 PARK MNTNCE & FURNITURE RPLCMN - 25,000 25,000 20,000
62205 ADVERTISING - 700 700 700
62210 PRINTING 22,195 28,750 28,750 28,750
62225 BLDG MAINTENANCE SERVICES 930 102,516 102,516 102,516
62235 OFFICE EQUIPMENT MAINT 4,321 4,183 4,183 4,183
62245 OTHER EQMT MAINTENANCE 3,316 30,768 30,768 30,918
62275 POSTAGE CHARGEBACKS - 2,950 2,950 2,950
62280 OVERNIGHT MAIL CHARGES - 250 250 250
62295 TRAINING & TRAVEL 14,439 19,400 19,400 28,100
62315 POSTAGE 6,968 - - -
62335 DATA PROCESSING SERVICES - - - 2,000
62360 MEMBERSHIP DUES 3,561 7,509 7,509 7,460
62375 RENTALS 7,318 82,810 82,810 52,810
62376 2603 SHERIDAN RD RENTALS EXPENSE - 2,000 2,000 2,000
62380 COPY MACHINE CHARGES 2,539 2,539 2,539 2,539
62385 TREE SERVICES - 26,000 26,000 26,000
62405 SWANCC DISPOSAL FEES 160 - - -
62415 DEBRIS/REMOVAL CONTRACTUAL COSTS - 65,000 65,000 65,000
62425 ELEVATOR CONTRACT COSTS - 4,165 4,165 4,165
62430 CUSTODIAL CONTRACT SERVICES - 20,000 20,000 20,000
62440 OVERHEAD DOOR CONTRACT COSTS - 10,000 10,000 10,000
62446 ROOF REPAIR CONTRACTUAL SVCS - - - 20,000
62451 TOWING AND BOOTING CONTRACTS - 60,000 60,000 60,000
62496 DED INOCULATION - 246,000 246,000 36,000
62497 INOCULATION FUNDING- ANNUAL AMORTIZATION - 200,000 200,000 250,000
62499 LEGAL - 151 151 -
62509 SERVICE AGREEMENTS/ CONTRACTS 189,714 240,681 240,681 169,345
62518 SECURITY ALARM CONTRACTS - 1,000 1,000 2,500
64005 ELECTRICITY 1,612 25,096 25,096 29,400
64006 LIGHTING 262,738 240,000 240,000 240,000
64007 TRAFFIC LIGHT ELECTRICITY 77 84,000 84,000 90,000
64008 FESTIVAL LIGHTING - 5,000 5,000 5,000
64015 NATURAL GAS 55,843 80,000 80,000 80,000
64540 TELECOMMUNICATIONS - WIRELESS 26,118 36,475 36,475 40,475
64545 PERSONAL COMPUTER SOFTWARE 446 6,000 6,000 2,000
65005 AGRI/BOTANICAL SUPPLIES 1,329 117,000 117,000 117,000
65010 BOOKS, PUBLICATIONS, MAPS 251 1,350 1,350 1,683
65015 CHEMICALS/ SALT 535,191 456,000 456,000 362,500
65020 CLOTHING 45,871 57,000 57,000 80,998
65025 FOOD 55 350 350 350
65040 JANITORIAL SUPPLIES 5,026 15,000 15,000 10,000
65050 BLDG MAINTENANCE MATERIAL 3,642 182,950 182,950 104,650
65055 MATER. TO MAINT. IMP.124,284 143,692 143,692 146,250
120
Account Number Description
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
65060 MATER. TO MAINT. AUTOS 131 - - -
65070 OFFICE/OTHER EQT MTN MATL 66,616 34,500 34,500 38,500
65075 MEDICAL & LAB SUPPLIES - 500 500 500
65085 MINOR EQUIPMENT & TOOLS 18,234 35,269 35,269 30,650
65090 SAFETY EQUIPMENT 5,157 16,072 16,072 12,350
65095 OFFICE SUPPLIES 4,431 5,255 5,255 5,916
65105 PHOTO/DRAFTING SUPPLIE (2,899) 200 200 950
65115 TRAFFIC CONTROL SUPPLI 68,555 40,000 40,000 40,000
65550 AUTOMOTIVE EQUIPMENT - 39,100 39,100 39,100
65620 OFFICE MACH. & EQUIP.- 500 500 500
Account Classification Total: Serv & Supplies - Services and Supplies 1,514,550$ 3,014,419$ 3,014,419$ 2,683,025$
Capital Outlay - Capital Outlay
65515 OTHER IMPROVEMENTS 5,359 5,000 5,000 5,000
65625 FURNITURE & FIXTURES 4,750 116,000 116,000 51,000
Account Classification Total: Capital Outlay - Capital Outlay 10,109$ 121,000$ 121,000$ 56,000$
Ins & Chg Backs - Insurance and Other Chargebacks
66025 TRANSFER TO DEBT SERVICE - ERI 99,489 218,026 218,026 225,835
66030 MEDICAL INSURANCE 517,753 679,889 679,889 679,889
Account Classification Total: Ins & Chg Backs - Insurance and Other Chargebacks 617,242$ 897,915$ 897,915$ 905,724$
CSO - Community Sponsored Organizations
65155 MINOR EQUIPMENT AND TOOLS 1,441 - - -
Account Classification Total: CSO - Community Sponsored Organizations 1,441$ -$ -$ -$
Contingencies - Contingencies
68205 CONTINGENCIES (1,500) 1,005 1,005 1,005
Account Classification Total: Contingencies - Contingencies (1,500)$ 1,005$ 1,005$ 1,005$
Miscellaneous - Miscellaneous
66147 TRSF OUT TO SOLID WASTE FUND - PROP TAX - 1,055,967 1,055,967 1,055,967
Account Classification Total: Miscellaneous - Miscellaneous -$ 1,055,967$ 1,055,967$ 1,055,967$
Transfer - Interfund Transfers
62305 RENTAL OF AUTO-FLEET MAINTENANCE - 1,165,293 1,165,293 1,223,614
62309 RENTAL OF AUTO REPLACEMENT - 600,106 600,106 600,106
66142 TRANSFER TO CIP-STREET REPAIR - 350,000 - -
69520 TRANSFER TO SOLID WASTE 1,245,967 - - -
69600 TRANSFER TO FLEET 672,117 - - -
69601 TRANSFER TO EQUIPMENT REPLACEMENT 345,608 - - -
Account Classification Total: Transfer - Interfund Transfers 2,263,692$ 2,115,399$ 1,765,399$ 1,823,720$
Department Total: 26 - PUBLIC WORKS $ 10,043,427 $ 18,604,977 $ 18,254,977 $ 18,048,955
121
2015 ADOPTED BUDGET - GENERAL FUND
Parks, Recreation and Community Services Department
The Parks, Recreation and Community Services Department provides a wide range of services that
improve the quality of life of those who live, work or play in Evanston. The department supports the
following:
Parks, Recreation
Over 70 parks sites, three recreation centers, sports, after school and preschool programs, camps,
recreation programs, special recreation programs for people with special needs, six beaches/boat ramps.
Community Services
Opportunities for youth and young adults through strengthening existing youth services, establishing a
network of service partnerships, creating marketable job training and placement and increasing
opportunities for social and recreational outlets for disengaged youth. Senior Services: Operate the Levy
Senior Center, as well as providing various programs and services for the growing senior population.
Cultural Arts
Ethnic Arts and Lakeshore Arts Festival, camps, arts programs, free Starlight Concert Series and
Starlight Movie Series, and Noyes Theater.
Ecology
Natural history and environmental programs, camps, community gardens, fishing and canoeing
instruction.
Special Events
Coordination of Citywide Special Events (sponsored by the City and other groups).
Expenditures
2013
Actual
2014
Amended
Budget
2014
Estimated
Actual
2015
Adopted
Budget
3005 – Mgmt. & General Support 337,871 388,616 388,616 422,156
3010 – Business & Fiscal Mgmt. 504,848 568,353 568,353 398,551
3020 – Recreation General Support 524,281 636,339 636,339 724,119
3025 – Park Utilities 68,810 79,500 79,500 79,500
3030 – Robert Crown Center 884,579 854,599 854,599 855,278
3035 – Chandler-Newberger Center 758,674 803,839 803,839 917,608
3040 – Fleetwood-Jourdain Center 890,495 846,959 846,959 900,670
3045 – Fleetwood-Jourdain Theatre 131,987 132,633 132,633 164,119
3050 – Outreach Programs 157,236 213,316 213,316 200,885
3055 – Levy Center & Sr. Services 1,387,706 1,259,075 1,259,075 1,429,349
3065 – Church Street Boat Ramp 35,905 52,377 52,377 55,008
3075 – Dempster Street Facility 11,996 11,180 11,180 12,169
3080 – Beaches 599,080 613,400 613,400 635,765
3085 – Rec. Facility Maintenance* 648,290 - - -
3095 – Robert Crown Ice Center 1,202,500 1,168,114 1,168,114 1,162,063
3100 – Sports Leagues 29,307 77,162 77,162 86,749
3105 – Aquatic Camp 100,089 109,668 109,668 119,339
3110 – Tennis 92,513 111,728 111,728 -
3130 – Special Recreation 461,086 443,702 443,702 413,905
122
2015 ADOPTED BUDGET - GENERAL FUND
Parks, Recreation and Community Services Department
3140 – Bus Program 54,079 64,820 64,820 67,068
3150 – Park Service Unit 67,154 80,283 80,283 107,674
3155 – Youth Golf Program 18,455 20,050 20,050 -
3205 – Community Services 7,645 107,000 107,000 -
3210 – Commission on Aging 927 - - -
3215 – Youth and Young Adult 675,006 761,223 761,223 996,030
3505 – General Support* 433,833 - - -
3510 – Horticultural Maintenance* 55,763 - - -
3515 – Parkway Tree Maintenance* 1,370,808 - - -
3520 – Dutch Elm Disease Control* 1,706,016 - - -
3525 – Tree Planting* 2,977 - - -
3535 – Dutch Elm Inoculation* 202,650 - - -
3605 – Ecology Center 358,036 306,663 306,663 345,258
3610 – Eco-Quest Day Camp 127,569 124,158 124,158 122,199
3700 – Noyes Cultural Arts Ctr. 15,995 28,231 28,231 -
3705 – Arts Council G&A 432 - - -
3707 – NCAP – Public Art 731 - - -
3708 – Arts Council Board 561 - - -
3710 – Noyes Cultural Arts Center 202,601 241,504 241,504 191,983
3720 – Cultural Arts Programs 615,802 550,268 550,268 428,716
3905 – Transfers - 936,500 936,500 -
Total Expenditures $14,744,293 $11,591,260 $11,591,260 $10,836,161
Revenues
2013
Actual
2014
Amended
Budget
2014
Estimated
Actual
2015
Adopted
Budget
52045 – Farmers' Market Licenses 41,376 39,800 39,800 41,500
53560 – Charges For Services 5,165,760 - - -
53565 – Recreation Program Fees 53,519 5,392,571 5,360,725 5,367,751
53568 – Transfer 75,900 78,716 78,716 78,716
53569 – Special Event Revenue 16,251 25,000 15,000 25,000
53640 – Senior Taxi Coupon Sales 73,628 108,000 108,000 108,000
53667 – Tree Preservation Revenues 26,336 - - -
53690 – Wood Recycling 40,740 - - -
55055 – Wic Reimbursement 20,169 - - -
55146 – State, County And Other
Grants
16,115 - - -
55251 – Grants And Aid 100,975 - 287,000 -
55255 – Comm Aging Grant - 86,970 86,970 87,150
55290 – Other Federal Aid - 9,150 12,100 -
55311 – Youth Organization Umbrella
Grant
47,477 40,000 40,000 40,000
56010 – Property Sales And Rental 69,261 - - -
56011 – Donations - 7,000 7,000 7,000
56045 – Miscellaneous Revenue 36,424 5,000 14,516 5,000
56049 – Market Link Vouchers 7,312 16,500 16,500 16,500
56067 – Reimbur-Service And Supplies 4,629 - - -
* These Business Units were moved to the Public Works Department
123
2015 ADOPTED BUDGET - GENERAL FUND
Parks, Recreation and Community Services Department
56134 – Private Elm Tree Insurance
Money
45,028 - - -
Total Revenues $5,840,900 $5,808,707 $6,066,327 $5,776,617
Total Full-Time Equivalent Positions
Division
2015 Position
Total FTE
Management and General Support 3.00
Business and Fiscal Management 3.00
Recreation General Support 2.40
Robert Crown Community Center 8.56
Chandler-Newberger Community Center 6.48
Fleetwood-Jourdain Community Center 7.45
Fleetwood-Jourdain Theatre 1.00
Recreation Outreach 0.5
Levy Center/Senior Services 12.50
Beaches 1.25
Robert Crown Ice Rink 6.99
Sports Leagues 0.55
Special Recreation 2.31
Bus Program 1.15
Park Service Unit 1.45
Youth and Young Adult 5.90
Ecology Center 3.77
Noyes Cultural Arts Center 2.87
Cultural Arts Programs 1.60
Parks Recreation and Community Services Total 72.73
FY 2014 City Council Goal Performance
FY 2014 City Council Goal Department Initiative
Services for At-Risk Families The mobile produce program provided food for approximately 300
individuals/families each month at the Robert Crown Center
Services for At-Risk Families Robert Crown Center staff was successful at implementing the
Gateway for Opportunity Program, which enables employees working
in the Afterschool Programs at the center, an opportunity to earn
certified training, educational assistance and scholarships for higher
education
Services for At-Risk Families There were 425 surveys collected assessing the age friendliness in the
community demonstrating a concern for housing and transportation
2015 Initiatives
124
2015 ADOPTED BUDGET - GENERAL FUND
Parks, Recreation and Community Services Department
Recreation, Ecology, Arts and Community Services Division:
Fully implement RecTrac ice/room scheduling software for programs at the Robert Crown
Center by February 2015
Incorporate the new sailboat/kayak/paddle board racks at Dempster St. Beach into the permit
operation to ensure a smoother issuing in the spring of 2015
Enhance community participation by offering enrichment programs geared specifically to middle
and elementary school students at the Robert Crown Center and Fleetwood-Jourdain Center on
a periodic, after-school basis (Spanish Class/After School Art/After School Sports etc.) by
October 2015
Chandler-Newberger staff will collaborate with the Library staff to conduct reading program for
youth by November 2015
By fall 2015, create a home-school science curriculum to begin a class in January 2016
By spring 2015, develop new programs that will utilize all aspects of nature at the Ecology
Center, Ladd Arboretum, Lovelace Park, Lighthouse Landing, Fog Houses and the canal
By fall 2015, increase the number of residents participating in Ecology Center programming and
through mobile workshops
Provide two outreach congregate meals for seniors within the community by July 2015
Locate sponsorship for Levy Center daytrips to make them more affordable for older adults by
March 2015
Offer four night and weekend programs for older adults who are still working by September
2015
Begin a three-year City-wide action plan for ongoing improvement of “Age Friendly Evanston.”
This will be the first of a five-year process
Provide better programming and services for newly retired and still working seniors based on a
needs assessment conducted by staff
Improve promotion of the Levy Center and the available services through collaboration with the
Citizen Engagement division. The goal is to inform residents prior to them needing our
services
Develop additional opportunities and access points for youth to engage in arts education and
expression in the community through programs such as drop in arts studios and school day
off/after school arts opportunities no later than October 2015
Expand the community interactive components of the Concert and Movie Series, including
processes for involvement and community input no later than July 2015
Assemble community stakeholders to support the Ethnic Arts Festival and to commemorate its
30th anniversary celebration no later than July 2015
Youth Program and Young Adult Staff will hold one City-wide job fair with Evanston Township
High School and the Youth Job Center by May 2015
Youth and Young Adult Staff will establish a job fair corporate steering committee by January
2015
125
2015 ADOPTED BUDGET - GENERAL FUND
Parks, Recreation and Community Services Department
Ongoing Activity Measures 2013
Actual
2014
Estimated
2015
Projected
Scholarships granted (funds not collected) $147,600 $175,500 $180,765
Beach token sales to Evanston residents 18,350 18,940 18,700
Number of meals served (Summer Food program) 29,135 30,195 32,000
Number of meals served senior congregate lunch
program 8,900 8,039 8,400
Beach Token donation fund $5,048 $8,261 $7,000
Number of vendors at the Farmers’ Market 54 57 58
Number of staff trained and certified in American
Red Cross CPR/AED 60 60 55
Total participants in all Special Recreation programs 743 810 825
Special Event Permits Issued (City & Private
Events) 94 94 97
Total number of camp program registrations 5,811 5,700 5,750
Number of young adults in Career Pathways
Program 20 23 23
Number of Youth hired for Mayor’s Summer
Youth Employment Program 345 500 550
126
Account Number Description
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Department: 30 - PARKS, REC. AND COMMUNITY SERV.
Salary & Benefit - Salary and Benefits
61010 REGULAR PAY 4,846,160 2,850,066 2,850,066 3,321,079
61011 RECREATION INSTRUCTORS REG PAY 11,428 380,396 380,396 412,308
61013 PROGRAM ASSISTANTS - 202,364 202,364 292,674
61025 RECREATION PROGRAM PAY - - - -
61050 PERMANENT PART-TIME 780,523 830,326 830,326 771,919
61055 TEMPORARY EMPLOYEES 121,902 - - 110,000
61062 SPECIAL EVENT PAY 7,122 8,900 8,900 -
61110 OVERTIME PAY 107,073 43,379 43,379 47,475
61114 SNOW OT 4,996 - - -
61210 LONGEVITY 121,652 16,654 16,654 -
61410 AFSCME SHIFT DIFFERENTIAL 8,825 2,147 2,147 -
61415 TERMINATION PAYOUTS 43,324 66,691 66,691 -
61420 ANNUAL SICK LEAVE PAYOUT 33,987 12,949 12,949 -
61430 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)16,171 329 329 -
61510 HEALTH INSURANCE 882,150 599,223 599,223 689,113
61615 LIFE INSURANCE 3,041 1,504 1,504 2,517
61625 AUTO ALLOWANCE 18,006 13,980 13,980 14,580
61626 CELL PHONE ALLOWANCE 5,017 5,599 5,599 5,516
61630 SHOE ALLOWANCE 13,260 5,678 5,678 3,720
61655 EMPLOYEE LOANS - INTEREST EXPENSE 1,067 - - -
61710 IMRF 630,593 385,468 385,468 446,816
61725 SOCIAL SECURITY 515,376 386,711 386,711 379,946
61730 MEDICARE 146,371 90,318 90,318 90,122
Account Classification Total: Salary & Benefit - Salary and Benefits 8,318,045$ 5,902,682$ 5,902,682$ 6,587,785$
Serv & Supplies - Services and Supplies
61060 SEASONAL EMPLOYEES 1,700,755 1,815,504 1,815,504 1,407,370
62110 AUDITING 40 - - -
62135 ARCHITECTURAL SERVICES 2,020 - - -
62185 CONSULTING SERVICES 76,994 375 375 -
62205 ADVERTISING 17,965 29,180 29,180 29,916
62210 PRINTING 87,933 97,808 97,808 94,208
62215 PHOTOGRAPHERS/BLUEPRINTS 300 600 600 600
62225 BLDG MAINTENANCE SERVICES 81,790 3,166 3,166 3,166
62235 OFFICE EQUIPMENT MAINT 1,382 3,167 3,167 3,983
62245 OTHER EQMT MAINTENANCE 66,093 32,031 32,031 31,799
62275 POSTAGE CHARGEBACKS - 12,323 12,323 14,148
62295 TRAINING & TRAVEL 28,598 30,627 30,627 29,327
62315 POSTAGE 32,157 24,654 24,654 24,533
62360 MEMBERSHIP DUES 9,721 10,597 10,597 9,783
62365 RECEPTION/ENTERTAINMEN 571 583 583 383
62375 RENTALS 13,701 12,200 12,200 10,200
62380 COPY MACHINE CHARGES 17,620 17,620 17,620 17,620
62385 TREE SERVICES 30,379 - - -
62415 DEBRIS/REMOVAL CONTRACTUAL COSTS - - - -
62425 ELEVATOR CONTRACT COSTS - 2,660 2,660 2,660
62495 LICENSED PEST CONTROL SERVICES 4,267 4,758 4,758 4,758
62496 DED INOCULATION 31,726 - - -
62497 INOCULATION FUNDING- ANNUAL AMORTIZATION 200,000 - - -
62500 TECHNICAL INFORMATION SERVICES 16,869 16,800 16,800 16,800
62505 INSTRUCTOR SERVICES 222,345 268,695 268,695 244,950
62506 WORK- STUDY 19,701 21,088 21,088 17,166
62507 FIELD TRIPS 144,395 136,901 136,901 131,546
62508 SPORTS OFFICIALS 21,516 24,500 24,500 26,664
62509 SERVICE AGREEMENTS/ CONTRACTS 179,081 27,978 27,978 20,078
62510 EDUCATOR SERVICES - 700 700 525
62511 ENTERTAIN/PERFORMER SERV - 84,050 84,050 80,550
62513 COMMUNITY PICNIC-SPECIAL EVENTS 13,828 8,000 8,000 8,000
62515 RENTAL SERVICES 306 26,680 26,680 26,680
62518 SECURITY ALARM CONTRACTS 438 9,782 9,782 14,657
62525 CONTRACTUAL SERVICES CHARGEBACK 6,701 - - -
62665 CONTRIB TO OTHER AGENCIES 10,850 11,500 11,500 -
62695 COUPON PMTS-CAB SUBSIDY 120,996 165,000 165,000 165,000
62705 BANK SERVICE CHARGES 92,506 75,000 75,000 75,000
62965 F/J FITNESS EQUIPMENT 36,312 - - -
64005 ELECTRICITY 347,749 353,374 353,374 355,862
127
64015 NATURAL GAS 135,771 128,659 128,659 128,659
64530 TELECOMMUNICATIONS - HANDHELD EQUIPMENT - 83 83 83
64540 TELECOMMUNICATIONS - WIRELESS 27,991 11,245 11,245 10,655
65005 AGRI/BOTANICAL SUPPLIES 129,974 550 550 550
65010 BOOKS, PUBLICATIONS, MAPS 593 1,099 1,099 1,233
65015 CHEMICALS/ SALT 3,736 - - -
65020 CLOTHING 19,107 23,508 23,508 24,475
65025 FOOD 175,567 208,425 208,425 190,813
65040 JANITORIAL SUPPLIES 54,822 38,565 38,565 39,065
65045 LICENSING/REGULATORY SUPP 10,344 7,050 7,050 9,700
65050 BLDG MAINTENANCE MATERIAL 272,479 59,247 59,247 46,830
65055 MATER. TO MAINT. IMP.26,895 4,582 4,582 4,582
65060 MATER. TO MAINT. AUTOS 322 - - -
65070 OFFICE/OTHER EQT MTN MATL 28,237 14,215 14,215 14,015
65075 MEDICAL & LAB SUPPLIES 1,007 1,016 1,016 1,666
65080 MERCHANDISE FOR RESALE 8,515 9,900 9,900 6,900
65085 MINOR EQUIPMENT & TOOLS 29,141 4,100 4,100 2,800
65090 SAFETY EQUIPMENT 14,522 2,800 2,800 3,200
65095 OFFICE SUPPLIES 28,910 29,379 29,379 26,155
65105 PHOTO/DRAFTING SUPPLIE 300 - - 200
65110 RECREATION SUPPLIES 267,129 253,731 253,731 241,157
65115 TRAFFIC CONTROL SUPPLI 520 40 40 -
65125 OTHER COMMODITIES 17,859 18,960 18,960 11,350
65550 AUTOMOTIVE EQUIPMENT 39,079 - - -
65630 LIBRARY BOOKS 24 - - -
65635 PERIODICALS 57 - - -
Account Classification Total: Serv & Supplies - Services and Supplies 4,930,505$ 4,145,055$ 4,145,055$ 3,632,020$
Capital Outlay - Capital Outlay
62251 CROWN CENTER SYSTEMS REPAIR - 20,000 20,000 20,000
65502 CONSTRUCTION 85,745 1,367 1,367 -
65510 BUILDINGS 308 - - -
65515 OTHER IMPROVEMENTS - - - -
65625 FURNITURE & FIXTURES 10,667 - - -
Account Classification Total: Capital Outlay - Capital Outlay 96,720$ 21,367$ 21,367$ 20,000$
Ins & Chg Backs - Insurance and Other Chargebacks
66025 TRANSFER TO DEBT SERVICE - ERI 204,301 96,796 96,796 100,261
66030 MEDICAL INSURANCE 283,289 121,153 121,153 121,153
Account Classification Total: Ins & Chg Backs - Insurance and Other Chargebacks 487,590$ 217,949$ 217,949$ 221,414$
CSO - Community Sponsored Organizations
63095 HANDYMAN PROGRAM 49 - - -
Account Classification Total: CSO - Community Sponsored Organizations 49$ - - -
Miscellaneous - Miscellaneous
62490 OTHER PROGRAM COSTS 405 204,317 204,317 206,593
62560 TELEPHONE TELEGR CHBK - 84 84 84
66150 TRSF TO DEBT SERV - - - -
Account Classification Total: Miscellaneous - Miscellaneous 405$ 204,401$ 204,401$ 206,677$
Transfer - Interfund Transfers
62305 RENTAL OF AUTO-FLEET MAINTENANCE - 99,226 99,226 104,185
62309 RENTAL OF AUTO REPLACEMENT - 64,080 64,080 64,080
66020 TRANSFERS TO OTHER FUNDS - - - -
66142 TRANSFER TO CIP-STREET REPAIR - 636,500 636,500 -
66143 TRANS. TO CIP- STREET & ENGIN. SVCS - 300,000 300,000 -
69600 TRANSFER TO FLEET 592,402 - - -
69601 TRANSFER TO EQUIPMENT REPLACEMENT 318,578 - - -
Account Classification Total: Transfer - Interfund Transfers 910,980$ 1,099,806$ 1,099,806$ 168,265$
Department Total: 30 - PARKS, REC. AND COMMUNITY SERV.14,744,293$ 11,591,260$ 11,591,260$ 10,836,161$
128
PART IV
OTHER FUNDS BUDGET
129
2015 ADOPTED BUDGET - OTHER FUNDS
#175 - General Assistance
The General Assistance Program, which is mandated by the State of Illinois, is administered by the
City of Evanston and supported by Evanston tax revenues. The program provides assistance (up to
$500.00 monthly) to Evanston residents who are not eligible for other forms of state or federal
financial assistance and do not have resources to support their basic needs. The goals of the General
Assistance program are to assist individuals and prepare them to become employment-ready through
resources available in the General Assistance program as well as through programs administered by
other City departments. Services will be delivered through a comprehensive system of care, which
emphasizes identifying the most appropriate, least restrictive setting to promote the highest level of
functioning.
General Assistance staff members are committed to the following:
Deliver services professionally and treat all clients with dignity and respect
Manage business operations effectively and efficiently
Promote accountability, transparency and quality in all program services
Financial Summary
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Revenue
Property Taxes - - 386,553 1,348,553
Transfer from Other Funds - - 534,610 -
Misc. Revenues - - 19,375 25,000
Investment Income - - 200 1,000
Total Revenue $ - $ - $ 940,738 $ 1,374,553
Operating Expenditures
Salary & Benefits - - 148,000 215,319
GA Client Services - - 752,850 1,155,050
Total Expenditures $ - $ - $ 900,850 $ 1,370,369
Net Surplus (Deficit) $ - $ - $ 39,888 $ 4,184
Beginning Fund Balance $ - $ - $ - $ 39,888
Ending Fund Balance $ - $ - $ 39,888 $ 44,072
2015 Initiatives
Serve the needs of financially distressed residents
Prevent temporary financial difficulty
Facilitate job readiness training
Assist in identifying potential employment for eligible candidates
130
2015 ADOPTED BUDGET - OTHER FUNDS
#175 - General Assistance
Improve financial and health literacy
Provide central case management and referral services
Total Full-Time Equivalent Positions
Division
2015 Position
Total FTE
General Assistance 3.00
General Assistance Total 3.00
Ongoing Activity Measures
FY 2014
Projections
FY 2015
Projections
Job readiness and financial literacy skills workshops 4 8
GED course participants 30 30
Clients securing part- or full-time employment 50 50
Referrals to community partner agencies 25 50
Clients receiving short-term case management services 75 75
Client housing stabilized/homelessness averted 5 10
131
Account Number Description 2013 Actual
Amount
2014 Adopted
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Fund: 175 - GENERAL ASSISTANCE FUND
Expenditures
Salary & Benefit - Salary and Benefits
61010 REGULAR PAY - - 100,000 163,012
61510 HEALTH INSURANCE - - 10,000 20,615
61710 IMRF - - 18,000 19,220
61725 SOCIAL SECURITY - - 4,000 9,264
61730 MEDICARE - - 16,000 3,208
Account Classification Total: Salary and Benefits -$ -$ 148,000$ 215,319$
Serv & Supplies - Services and Supplies
62130 LEGAL SERVICES-GENERAL - - 9,500 -
62275 POSTAGE CHARGEBACKS - - 800 800
62295 TRAINING & TRAVEL - - 2,500 2,500
62360 MEMBERSHIP DUES - - - 500
64566 RENTAL EXPENSE- GA CLIENT - - 168,000 250,000
64567 PERSONAL EXPENSE- GA CLIENT - - 448,000 750,000
64568 TRANSPORTATION EXPENSE- GA CLIENT - - 2,250 2,250
64569 50/50 WORK PROGRAM- GA CLIENT - - - 1,500
64570 CLIENT OTHER NEEDS- GA CLIENT - - 500 500
64571 HOSPITAL INPATIENT- GA CLIENT - - 2,000 3,000
64572 HOSPITAL OUTPATIENT- GA CLIENT - - 3,750 6,000
64573 ALL OTHER PHYSICIANS- GA CLIENT - - 2,000 3,500
64574 DRUGS- GA CLIENT - - 60,000 60,000
64575 OTHER MEDICAL- GA CLIENT - - 350 5,000
64576 GLASSES/EYE EXAM & TREATMENT- GA CLIENT - - 1,000 1,000
64577 EMERGENCY ROOM PHYSICIANS- GA CLIENT - - 3,000 500
64578 PSYCH OUTPATIENT/MENTAL- GA CLIENT - - 8,000 8,000
64579 TRANSPORTATION-AMBULATORY- GA CLIENT - - 500 500
64580 CASTASTROPHIC INSURANCE- GA CLIENT - - 3,200 2,500
64581 X-RAYS- GA CLIENT - - 4,500 5,000
64582 MORTGAGE/RENTAL EXPENSE-EAS CLIENT - - 25,000 45,000
64584 FOOD VOUCHERS - EMERGENCY-EAS CLIENT - - 2,000 1,000
64585 UTILITIES - COMED-EAS CLIENT - - 5,000 -
64587 UTILITIES - COE WATER -EAS CLIENT - - - 5,000
65095 OFFICE SUPPLIES - - 1,000 1,000
Account Classification Total: Services and Supplies -$ -$ 752,850$ 1,155,050$
-$ -$ 900,850$ 1,370,369$ Department Total: 175 - GENERAL ASSISTANCE FUND
132
2015 ADOPTED BUDGET - OTHER FUNDS
#176 – Human Services
The Human Services fund was created to protect Evanston's most vulnerable residents and to
provide individuals and families with access to services that promote self-sufficiency and address
mental health concerns. This includes community purchased services, crisis intervention services and
the Community Action Program. Community purchased services include allocations recommended
by the Evanston Mental Health Board to support mental and social service organizations serving
Evanston residents. Crisis intervention needs are currently being addressed through an agreement
with Presence Health to offer clinical and 24-hour crisis services. The Community Action Program
supports community initiatives to support at-risk families, veterans and vulnerable populations.
Financial Summary
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Revenue
Transfer from General Fund - - - 884,794
Total Revenue -$ -$ -$ 884,794$
Operating Expenditures
Presence Crisis Intervention Services - - - 73,333
Child Care Center of Evanston - - - 22,000
Childcare Network of Evanston - - - 133,750
Community Action Program - - - 33,215
Connections for the Homeless - - - 29,700
Family Focus - - - 36,100
Housing Options - - - 58,900
Infant Welfare Society of Evanston - - - 74,500
LAF - - - 14,900
Meals at Home - - - 8,000
Metropolitan Family Services - - - 63,300
Moran Center - - - 41,500
North Shore Senior Center - - - 40,000
Northwest CASA - - - 15,000
PEER Services - - - 99,900
SHORE - - - 115,055
Total Expenditures -$ -$ -$ 859,153$
Net Surplus (Deficit)-$ -$ -$ 25,641$
Beginning Fund Balance $ - $ - $ - $ -
Ending Fund Balance $ - $ - $ - $ 25,641
133
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Fund: 176 - HUMAN SERVICES FUND
Expenditures
CPS-- Community Purchased Services
62491 PRESENCE CRISIS INTERVENTION SERVICES - - - 73,333
62832 CHILD CARE CENTER OF EVANSTON - - - 22,000
62860 CHILDCARE NETWORK OF EVANSTON - - - 133,750
62861 COMMUNITY ACTION PROGRAM - - - 33,215
62890 CONNECTIONS FOR THE HOMELESS - - - 29,700
62930 FAMILY FOCUS - - - 36,100
62935 HOUSING OPTIONS - - - 58,900
62940 INFANT WELFARE SOCIETY - - - 74,500
62941 LAF - - - 14,900
62942 MEALS AT HOME - - - 8,000
62943 METROPOLITAN FAMILY SERV - - - 63,300
62945 MORAN CENTER - - - 41,500
62946 NORTH SHORE SENIOR CENTER - - - 40,000
62951 NORTHWST CASA - - - 15,000
62952 PEER SERVICES - - - 99,900
62954 SHORE COMMUNITY SERVICES - - - 115,055
Account Classification Total: CSO - Community Sponsored Organizations -$ -$ -$ 859,153$
Department Total: 176 - HUMAN SERVICES FUND $ - $ - $ - $ 859,153
134
2015 ADOPTED BUDGET - OTHER FUNDS
#185 - Library
The Evanston Public Library aims to be the heart of the community by promoting the development of
independent, self-confident and literate citizens by providing open access to cultural, intellectual,
technological and informational resources.
Financial Summary
Notes for Financial Summary: The Library Fund was created as part of the FY 2012 Budget. The FY 2013 budget
includes revenue from the Fund for Excellence, the library book sales and a transfer from endowment income.
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Revenue
Property Taxes 4,165,513 5,032,097 5,028,831 5,813,505
Library Fines & Fees 169,583 164,000 156,000 156,000
Library Material Replacement 12,484 14,000 12,000 12,000
Copy Machine Charges 18,814 21,200 17,600 17,500
Meeting Room Fees 12,397 10,400 12,400 12,500
Non-resident Cards 1,565 1,040 1,300 1,300
North Branch Rental Income 58,697 60,000 27,495 22,360
State Per Capita Grant 103,995 94,177 94,177 94,177
Personal Property Replacement Tax 50,200 50,200 50,200 50,200
Video Rentals - - - -
Transfer from Economic Development Fund 9,900 - - -
Investment - 1,354 -
Book Sales 56,140 65,000 57,000 57,000
Fund for Excellence 127,433 125,000 125,000 135,000
Grants and Donations - 116,544 117,383 89,150
Miscellaneous 3,854 - - -
Transfer from Endowment Income 131,249 159,315 159,315 171,000
Total Revenue 4,921,824$ 5,912,973$ 5,860,055$ 6,631,692$
Operating Expenditures
Youth Services 903,873 1,030,009 997,919 1,069,764
Adult Services 1,538,627 1,514,037 1,537,348 1,640,492
Circulation 605,865 573,258 543,295 653,666
Neighborhood Services 325,649 456,527 408,226 527,618
Technical Services 431,115 538,878 518,597 658,530
Maintenance 672,615 660,702 746,895 769,204
Administration 678,430 1,103,016 1,094,185 1,298,268
Library Grants 35,569 36,546 26,850 14,150
Total Expenditures 5,191,743$ 5,912,973$ 5,873,315$ 6,631,692$
Net Surplus (Deficit)(269,919)$ -$ (13,260)$ -$
Beginning Fund Balance 1,101,096$ -$ 982,764$ 969,504$
Adjustment to GAAP Basis of Accounting 151,587$ -$ -$ -$
Ending Fund Balance 982,764$ -$ 969,504$ 969,504$
135
2015 ADOPTED BUDGET - OTHER FUNDS
#185 - Library
2015 Initiatives
Produce year-long series of programs on "The Power of Words"
Make necessary investments in diverse and balanced collections - both virtual and physical
Further develop partnerships with schools, community organizations, business and City recreation
centers to deliver services throughout Evanston
Expand programs and expand print, in-person, and virtual readers’ advisory services to children, teens,
and adults throughout Evanston in order to foster a love of reading and learning
Develop significant new revenue sources through grants and fundraising
Administer user satisfaction surveys to assess customer service satisfaction
Continuously improve the delivery of courteous and professional library services to all patrons
Total Full-Time Equivalent Positions
Division
2015 Position
Total FTE
Youth Services 11.30
Adult Services 14.21
Circulation 15.31
Neighborhood Services 6.01
Technical Services 6.95
Maintenance 5.30
Administration 7.07
Library Fund Total 66.15
Ongoing Activity Measures
2013
Actual
2014
Estimated
2015
Projected
Children’s Programs & Attendance 1,465/30,662 1,480/30,969 1,495/31,279
Participants in the Summer Reading Program 3,573 3,609 3,645
Teen Programs & Attendance 424/4,101 428/4,142 432/4,183
Adult Programs & Attendance 649/4,620 655/4,666 662/4,713
Reference and directional questions answered 266,134 268,795 271,483
Patrons using Internet in-house 90,986 91,896 92,815
Items checked out 1,082,797 1,093,625 1,104,561
Library visitors 664,644 671,290 678,003
Public meeting rooms bookings 5,610 5,666 5,723
Library donors 802 810 818
Children’s Programs & Attendance 1,465/30,662 1,480/30,969 1,495/31,279
Participants in the Summer Reading Program 3,573 3,609 3,645
Teen Programs & Attendance 424/4,101 428/4,142 432/4,183
Adult Programs & Attendance 649/4,620 655/4,666 662/4,713
Reference and directional questions answered 266,134 268,795 271,483
136
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Fund: 185 - LIBRARY FUND
Expenditures
Salary & Benefit - Salary and Benefits
61010 REGULAR PAY 1,605,997 1,776,019 1,993,401 2,315,615
61012 LIBRARY SUBSTITUES (2,130) 50,212 47,100 15,733
61025 RECREATION PROGRAM PAY 64,099 - - -
61050 PERMANENT PART-TIME 1,192,478 1,395,687 1,101,300 1,207,631
61110 OVERTIME PAY 8,707 9,300 10,300 9,300
61210 LONGEVITY 38,729 27,004 25,200 -
61410 AFSCME SHIFT DIFFERENTIAL 1,839 - - -
61415 TERMINATION PAYOUTS 21,216 - 53,350 69,250
61420 ANNUAL SICK LEAVE PAYOUT 10,126 - 2,000 -
61430 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)21,748 - 3,400 -
61510 HEALTH INSURANCE 318,122 365,412 365,363 448,593
61615 LIFE INSURANCE 560 653 653 653
61625 AUTO ALLOWANCE 6,444 7,200 7,200 7,200
61626 CELL PHONE ALLOWANCE 2,017 2,400 2,400 2,400
61630 SHOE ALLOWANCE 465 465 465 495
61710 IMRF 297,648 331,336 344,205 377,945
61725 SOCIAL SECURITY 180,461 198,188 196,300 210,258
61730 MEDICARE 43,068 46,349 46,000 45,846
Account Classification Total: Salary & Benefit - Salary and Benefits 3,811,595$ 4,210,225$ 4,198,637$ 4,710,919$
Serv & Supplies - Services and Supplies
62185 CONSULTING SERVICES 11,405 25,000 19,000 45,000
62210 PRINTING 6,641 1,800 5,200 1,800
62225 BLDG MAINTENANCE SERVICES 246,979 166,214 240,200 225,007
62235 OFFICE EQUIPMENT MAINT 9,513 11,900 9,000 12,000
62245 OTHER EQMT MAINTENANCE 1,869 1,117 200 1,000
62272 OTHER PROFESSIONAL SERVICES 198,521 - - -
62275 POSTAGE CHARGEBACKS - 1,500 2,000 1,600
62290 TUITION - 20,000 5,000 15,000
62295 TRAINING & TRAVEL 33,576 20,000 15,000 22,500
62315 POSTAGE 8,094 5,000 5,200 5,000
62340 COMPTER LICENSE & SUPP 16,772 28,175 28,000 31,070
62341 INTERNET SOLUTION PROVIDERS 18,471 244,200 250,900 244,034
62360 MEMBERSHIP DUES 2,625 1,430 1,450 2,005
62375 RENTALS 32,726 41,500 41,500 42,750
62380 COPY MACHINE CHARGES 12,268 12,268 12,300 12,268
62431 ARMORED CAR SERVICES 389 - 500 500
62506 WORK- STUDY 5,944 5,600 5,900 8,200
62705 BANK SERVICE CHARGES 2,892 - 3,000 4,000
64015 NATURAL GAS 32,749 27,000 31,500 33,000
64540 TELECOMMUNICATIONS - WIRELESS 1,883 2,200 1,500 2,200
65020 CLOTHING (78) - - -
65040 JANITORIAL SUPPLIES 10,243 10,000 8,000 10,000
65050 BLDG MAINTENANCE MATERIAL 37,157 30,000 25,000 21,200
65095 OFFICE SUPPLIES 23,641 38,550 32,000 69,200
65100 LIBRARY SUPPLIES 50,547 73,723 57,000 53,120
65125 OTHER COMMODITIES 58 2,328 1,850 1,700
65555 PERSONAL COMPUTER EQUIPMENT 684 31,965 25,000 30,500
65630 LIBRARY BOOKS 415,124 435,800 394,000 507,800
65635 PERIODICALS 20,521 18,900 18,400 18,140
65641 AUDIO VISUAL COLLECTIONS 90,792 117,900 107,400 122,400
Account Classification Total: Serv & Supplies - Services and Supplies 1,292,006$ 1,374,070$ 1,346,000$ 1,542,994$
Capital Outlay - Capital Outlay
65503 FURNITURE / FIXTURES / EQUIPMENT 5,185 - - 46,430
Account Classification Total: Capital Outlay - Capital Outlay 5,185$ -$ -$ 46,430$
Ins & Chg Backs - Insurance and Other Chargebacks
66025 TRANSFER TO DEBT SERVICE - ERI 72,204 74,597 74,597 77,268
66030 MEDICAL INSURANCE 5,898 40,000 - -
66059 HEALTH INSURANCE OPT OUT EXPENSE - - - -
Account Classification Total: Ins & Chg Backs - Insurance and Other Chargebacks 78,102$ 114,597$ 74,597$ 77,268$
Contingencies - Contingencies
68205 CONTINGENCIES 774 - - -
Account Classification Total: Contingencies - Contingencies 774$ -$ -$ -$
Miscellaneous - Miscellaneous
66148 TRSF OUT TO GEN FUND FROM LIBR - 210,000 250,000 250,000
137
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Account Classification Total: Miscellaneous - Miscellaneous -$ 210,000$ 250,000$ 250,000$
Transfer - Interfund Transfers
62305 RENTAL OF AUTO-FLEET MAINTENANCE - 2,381 2,381 2,381
62309 RENTAL OF AUTO REPLACEMENT - 1,700 1,700 1,700
69600 TRANSFER TO FLEET 2,381 - - -
69601 TRANSFER TO EQUIPMENT REPLACEMENT 1,700 - - -
Account Classification Total: Transfer - Interfund Transfers 4,081$ 4,081$ 4,081$ 4,081$
Department Total: 185 - LIBRARY FUND 5,191,743$ 5,912,973$ 5,873,315$ 6,631,692$
138
2015 ADOPTED BUDGET - OTHER FUNDS
#186 – Library Capital
The Library Capital Fund is a newly created fund that accounts for major capital expenses such as facility
improvements, major maintenance activities or purchases of major systems. Funding for these expenses
comes from debt financing, donations or transfers from the Library Operating budget.
Financial Summary
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Revenue
Bond Proceeds - - - 605,700
Interest Income - - - -
Total Revenue -$ -$ -$ 605,700$
Operating Expenditures
General Management & Support - - - -
Economic Development Projects - - - -
Other Charges - - - -
Transfer to General Fund - - - -
Capital Projects - - - -
Capital Projects - - - 605,700
Total Expenditures -$ -$ -$ 605,700$
Net Surplus (Deficit)-$ -$ -$ -$
Beginning Fund Balance -$ -$ -$ -$
Ending Fund Balance -$ -$ -$ -$
The Library Capital Fund is proposed to be created to track major capital expenditures for library
facilities. Projects for 2015 are:
Main Library HVAC System $185,100
Main Library Elevator Upgrade $ 47,200
Main Library Weatherproofing $ 99,200
North Branch Weatherproofing $ 83,500
North Branch Mechanical/Plumbing $190,700
139
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015Adopted
Budget
Fund: 186 - LIBRARY CAPITAL IMPROVEMENT FD
Expenditures
Capital Outlay - Capital Outlay
65515 OTHER IMPROVEMENTS - - - 605,700
Account Classification Total: Capital Outlay - Capital Outlay -$ -$ -$ 605,700$
Department Total: 186 - LIBRARY CAPITAL IMPROVEMENT FD -$ -$ -$ 605,700$
140
2015 ADOPTED BUDGET - OTHER FUNDS
#187 – Library Debt
The Library Debt Fund was created to repay the outstanding debt obligation associated with the
financing of the Evanston Public Library Main Branch. This fund accounts for the debt service costs
associated with Library debt issuance to fund capital projects. Revenues for this fund come from the
Library’s tax levy, and expenses are paid to the City as a part of the annual payment of all outstanding
bonds.
Financial Summary
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Revenue
Property Taxes - 748,178 748,178 605,138
Interest Income - 1,000 1,000 1,000
Total Revenue -$ 749,178$ 749,178$ 606,138$
Operating Expenditures
Principal on Bonds - 643,039 643,039 520,100
Interest on Bonds - 105,139 105,139 85,038
Total Expenditures -$ 748,178$ 748,178$ 605,138$
Net Surplus (Deficit)-$ 1,000$ 1,000$ 1,000$
Beginning Fund Balance -$ -$ 1,000$ 1,000$
Ending Fund Balance -$ -$ 1,000$ 2,000$
141
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Fund: 187 - LIBRARY DEBT SERVICE FUND
Expenditures
Debt Service - Debt Service
68305 DEBT SERVICE- PRINCIPAL - 643,039 643,039 520,100
68315 DEBT SERVICE- INTEREST - 105,139 105,139 85,038
Account Classification Total: Debt Service - Debt Service -$ 748,178$ 748,178$ 605,138$
Department Total: 187 - LIBRARY DEBT SERVICE FUND -$ 748,178$ 748,178$ 605,138$
142
2015 ADOPTED BUDGET - OTHER FUNDS
#195 – Neighborhood Stabilization Program 2
The Neighborhood Stabilization Program 2 (NSP2) was funded by the American Recovery and
Reinvestment Act of 2009 to stabilize neighborhoods that have been negatively impacted by high
numbers of foreclosed and vacant homes.
Evanston's NSP2 proposal includes two strategies to stabilize neighborhoods in two census tracts, 8092
and 8102:
The acquisition, rehabilitation, and re-occupancy of 100 units of foreclosed or abandoned housing
The redevelopment of two blighted parcels of vacant land in West Evanston into new housing
consistent with the West Evanston Master Plan.
All housing units rehabbed or developed with NSP2 funds will be rented or sold to households with
incomes at or below 120% of the area median income (AMI); 25% of total grant funds will be used to
benefit households with incomes at or below 50% AMI as required by HUD. In 2013, the City's
application for land banking was approved by HUD. Four properties will be land banked and their
disposition determined within 10 years following grant closeout. Grant closeout is targeted by year end
2014. Some NSP2 program income will be retained to maintain land banked properties and for required
compliance.
Financial Summary
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Revenue
Grant Proceeds 2,885,571 458,044 485,268 -
Program Income 347 - 561,121 500,000
Total Revenue 2,885,918$ 458,044$ 1,046,389$ 500,000$
Operating Expenditures
Development Activities 2,653,384 250,500 433,524 314,994
Administration 128,520 173,498 83,819 56,911
Transfer to Debt Service - 4,046 4,046 4,191
Transfer to Insurance 16,390 - - -
Transfer to General Fund 87,624 30,000 25,000 7,500
Total Expenditures 2,885,918$ 458,044$ 546,389$ 383,596$
Net Surplus (Deficit)-$ -$ 500,000$ 116,404$
Beginning Fund Balance -$ -$ -$ 500,000$
Ending Fund Balance -$ -$ 500,000$ 616,404$
143
2015 ADOPTED BUDGET - OTHER FUNDS
#195 – Neighborhood Stabilization Program 2
2015 Initiatives
Complete sales and rental of all scattered site units and Emerson Square
Record all final Land Use Restriction Agreements
Complete all required rental and ownership compliance work
Submit land banking plan to HUD for approval
Submit required documents for grant closeout following drawdown of all grant funds and approval
of land banking plan.
Total Full-Time Equivalent Positions
Division
2015 Position
Total FTE
Neighborhood Stabilization 0.5
Neighborhood Stabilization Fund Total 0.5
Ongoing Activity Measures
2013
Actual
2014
Estimated
2015
Projected
Number of housing units rehabbed 3.3 2.7 3.0
144
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Fund: 195 - NEIGHBORHOOD STABILIZATION FUND
Expenditures
Salary & Benefit - Salary and Benefits
61010 REGULAR PAY 98,160 40,307 50,000 39,314
61050 PERMANENT PART-TIME 3,477 40,072 25,976 9,995
61110 OVERTIME PAY 1,824 8,000 - 1,000
61210 LONGEVITY 194 - - -
61415 TERMINATION PAYOUTS 3,228 - - -
61510 HEALTH INSURANCE 16,322 6,819 6,819 5,608
61615 LIFE INSURANCE 68 44 44 6
61630 SHOE ALLOWANCE 155 - - -
61710 IMRF 12,252 8,842 8,842 4,688
61725 SOCIAL SECURITY 6,586 4,874 4,874 2,466
61730 MEDICARE 1,558 1,140 1,140 578
Account Classification Total: Salary & Benefit - Salary and Benefits 143,825$ 110,098$ 97,695$ 63,655$
Serv & Supplies - Services and Supplies
62185 CONSULTING SERVICES - 23,400 - -
62205 ADVERTISING 8,525 1,000 - 1,000
62210 PRINTING 39 - - -
62275 POSTAGE CHARGEBACKS 117 500 500 500
62285 COURIER CHARGES - - 100 250
62295 TRAINING & TRAVEL 714 2,000 200 500
62380 COPY MACHINE CHARGES - 1,000 800 300
62509 SERVICE AGREEMENTS/ CONTRACTS 33,780 35,000 - 500
62705 BANK SERVICE CHARGES - - - -
64545 PERSONAL COMPUTER SOFTWARE 1,075 - - -
65095 OFFICE SUPPLIES 10 500 500 200
Account Classification Total: Serv & Supplies - Services and Supplies 44,260$ 63,400$ 2,100$ 3,250$
Capital Outlay - Capital Outlay
62481 ACQUISITION/CLOSING COSTS 631 - - -
62482 CONSTRUCTION 523,569 75,000 140,000 -
62483 DEVELOPER FEES 94,930 70,000 81,400 -
62484 DISPOSITION 1,551 5,000 2,270 5,000
62486 ACQUISITION COSTS-NSP GRANT 777,758 - - -
62488 PRE-CONSTRUCTION 32,848 - 8,523 -
62489 SITE MAINTENANCE 35,488 50,000 6,300 150,000
62492 SOFT COSTS 72,573 50,000 16,155 -
65502 CONSTRUCTION 529,857 - 140,000 -
65509 PROPERTY REHAB WORK 363,710 - - -
Account Classification Total: Capital Outlay - Capital Outlay 2,432,914$ 250,000$ 394,648$ 155,000$
Ins & Chg Backs - Insurance and Other Chargebacks
66025 TRANSFER TO DEBT SERVICE - ERI - 4,046 4,046 4,191
66059 HEALTH INSURANCE OPT OUT EXPENSE 150 - - -
Account Classification Total: Ins & Chg Backs - Insurance and Other Chargebacks 150$ 4,046$ 4,046$ 4,191$
Miscellaneous - Miscellaneous
62490 OTHER PROGRAM COSTS 164,378 500 14,000 150,000
62504 RESERVES 12,767 - 8,900 -
Account Classification Total: Miscellaneous - Miscellaneous 177,145$ 500$ 22,900$ 150,000$
Transfer - Interfund Transfers
66131 TRANSFER TO GENERAL FUND - 30,000 25,000 7,500
69100 TRANSFER TO GENERAL FUND 87,624 - - -
Account Classification Total: Transfer - Interfund Transfers 87,624$ 30,000$ 25,000$ 7,500$
Department Total: 195 - NEIGHBORHOOD STABILIZATION FUND 2,885,918$ 458,044$ 546,389$ 383,596$
145
2015 ADOPTED BUDGET - OTHER FUNDS
#200 – Motor Fuel Tax
The Motor Fuel Tax Fund is used for street maintenance, street resurfacing, and signal upgrade projects.
The funds are authorized by the Illinois Department of Transportation and are appropriated as part of
the City's share of the gasoline tax. Motor Fuel Tax funds are also used for street cleaning, street
sweeping, and snow removal operations.
Financial Summary
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Revenue
State Allotment 2,118,506 1,750,000 1,750,000 1,750,000
Grants - - 322,396 -
Investment Earnings 482 500 300 1,000
Miscellaneous Income - - - -
Total Revenue 2,118,988$ 1,750,500$ 2,072,696$ 1,751,000$
Operating Expenditures
Street Resurfacing (2013)972,788 - - -
Street Resurfacing (2014)- 1,400,000 1,200,000 -
Street Resurfacing (2015)- - - 1,700,000
Transfer to General Fund - Staff Engineering 133,000 133,000 133,000 133,000
Transfer to General Fund - Street Maintenance 700,000 700,000 700,000 700,000
Total Expenditures 1,805,788$ 2,233,000$ 2,033,000$ 2,533,000$
Net Surplus (Deficit)313,200$ (482,500)$ 39,696$ (782,000)$
Beginning Fund Balance 999,368$ -$ 1,312,568$ 1,352,264$
Ending Fund Balance 1,312,568$ -$ 1,352,264$ 570,264$
146
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Fund: 200 - MOTOR FUEL TAX FUND
Expenditures
Capital Outlay - Capital Outlay
65515 OTHER IMPROVEMENTS 972,788 1,400,000 1,200,000 1,700,000
Account Classification Total: Capital Outlay 972,788$ 1,400,000$ 1,200,000$ 1,700,000$
Transfer - Interfund Transfers
66131 TRANSFER TO GENERAL FUND - 833,000 833,000 833,000
69100 TRANSFER TO GENERAL FUND 833,000 - - -
Account Classification Total: Interfund Transfers 833,000$ 833,000$ 833,000$ 833,000$
Department Total: 200 - MOTOR FUEL TAX FUND 1,805,788$ 2,233,000$ 2,033,000$ 2,533,000$
147
2015 ADOPTED BUDGET - OTHER FUNDS
#205 – Emergency Telephone System Fund
In accordance with Illinois Public Act 85-978, in December of 1990 the City of Evanston enacted
Ordinance 133-O-90 by referendum. The purpose of the Ordinance was to establish an Enhanced 9-1-1
system. Per the legislature, an Emergency Telephone System Board (ETSB) was established. The state
function of the ETSB is to design and implement an Enhanced 9-1-1 system for the City of Evanston
and monitor the system once in place.
Financial Summary
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Revenue
Landline Surcharge Revenue 549,934 529,200 518,616 508,244
Wireless Surcharge Revenue 454,019 428,400 466,956 529,995
Interest 215 1,000 100 1,000
Miscellaneous Revenue - - - -
Total Revenue 1,004,168$ 958,600$ 985,672$ 1,039,239$
Operating Expenditures
Operating Expense 785,259 1,257,177 1,167,137 1,016,758
Transfer to General Fund 125,950 125,950 125,950 129,729
Transfer to Insurance Fund 98,993 17,448 17,448 17,448
Transfer to Debt Service 11,215 11,622 11,623 12,038
Capital Improvements 26,680 - - -
Total Expenditures 1,048,097$ 1,412,197$ 1,322,158$ 1,175,973$
Net Surplus (Deficit)(43,929)$ (121,924)$ (336,486)$ (136,734)$
Beginning Fund Balance 1,264,807$ -$ 1,220,878$ 884,392$
Ending Fund Balance 1,220,878$ -$ 884,392$ 747,658$
Total Full-Time Equivalent Positions
Division
2015 Position
Total FTE
Emergency Telephone Fund 5.00
Emergency Telephone Fund Total 5.00
148
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Fund: 205 - EMERGENCY TELEPHONE (E911) FUND
Expenditures
Salary & Benefit - Salary and Benefits
61010 REGULAR PAY 338,842 387,875 364,000 405,641
61062 SPECIAL EVENT PAY 2,767 4,000 - -
61110 OVERTIME PAY 1,689 2,000 1,284 2,000
61111 HIREBACK OT PAY 1,811 - - -
61112 SPECIAL DETAIL OT 4,263 - 1,483 -
61210 LONGEVITY 7,247 9,174 2,678 -
61415 TERMINATION PAYOUTS 6,183 - 597 -
61420 ANNUAL SICK LEAVE PAYOUT 1,686 4,500 1,946 -
61425 ANNUAL HOLIDAY PAYOUT - 3,000 - -
61430 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)16,168 - - -
61510 HEALTH INSURANCE 81,314 71,237 71,237 76,210
61615 LIFE INSURANCE 231 173 174 371
61635 UNIFORM ALLOWANCE 1,700 1,700 1,700 1,700
61710 IMRF 38,914 43,675 37,943 41,834
61725 SOCIAL SECURITY 22,512 24,154 19,771 25,368
61730 MEDICARE 5,327 5,649 4,624 5,934
Account Classification Total: Salary and Benefits 530,654$ 557,137$ 507,437$ 559,058$
Serv & Supplies - Services and Supplies
62225 BLDG MAINTENANCE SERVICES 525 3,500 3,500 3,500
62295 TRAINING & TRAVEL 2,906 7,500 6,600 7,500
62360 MEMBERSHIP DUES 516 900 800 900
62509 SERVICE AGREEMENTS/ CONTRACTS 195,352 222,340 204,700 237,000
64505 TELECOMMUNICATIONS 57,027 86,000 82,000 86,000
64540 TELECOMMUNICATIONS - WIRELESS 52,961 53,100 54,200 53,100
64550 PRINTERS (50) - - -
65020 CLOTHING - 1,200 600 1,200
65035 PETROLEUM PRODUCTS 1,004 800 600 800
65085 MINOR EQUIPMENT & TOOLS 23,640 19,200 15,000 19,200
65095 OFFICE SUPPLIES 789 1,500 700 1,500
65620 OFFICE MACH. & EQUIP.- 2,000 2,000 2,000
Account Classification Total: Services and Supplies 334,670$ 398,040$ 370,700$ 412,700$
Capital Outlay - Capital Outlay
65625 FURNITURE & FIXTURES 26,680 297,000 289,000 40,000
Account Classification Total: Capital Outlay 26,680$ 297,000$ 289,000$ 40,000$
Ins & Chg Backs - Insurance and Other Chargebacks
62620 MEDICAL INSURANCE 1,480 - - -
66025 TRANSFER TO DEBT SERVICE - ERI 11,215 11,622 11,623 12,038
Account Classification Total: Insurance and Other Chargebacks 12,695$ 11,622$ 11,623$ 12,038$
Contingencies - Contingencies
68205 CONTINGENCIES - 5,000 - 5,000
Account Classification Total: Contingencies -$ 5,000$ -$ 5,000$
Transfer - Interfund Transfers
66130 TRANSFER TO INSURANCE FUND - 17,448 17,448 17,448
66131 TRANSFER TO GENERAL FUND - 125,950 125,950 129,729
69100 TRANSFER TO GENERAL FUND 125,950 - - -
69605 TRANSFER TO INSURANCE 17,448 - - -
Account Classification Total: Interfund Transfers 143,398$ 143,398$ 143,398$ 147,177$
Department Total: 205 - EMERGENCY TELEPHONE (E911) FUND 1,048,097$ 1,412,197$ 1,322,158$ 1,175,973$
149
2015 ADOPTED BUDGET - OTHER FUNDS
#210 – Special Service Area 4
Special Service Area 4 (SSA4) was established to provide certain public services to supplement services
currently or customarily provided by the City to the Territory, assist the promotion and advertisement of
the Territory in order to attract businesses and consumers to the Territory, and provide any other public
services to the Territory which the City may deem appropriate from time to time. Special services as
they apply to SSA4 include maintenance of public improvements, including landscaping, together with
any such other further services necessary to the accomplishment of the improvement. SSA4 is managed
by Downtown Evanston (formerly EvMark), an Illinois not-for-profit corporation.
Financial Summary
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Revenue
Property Tax Revenue 337,668 370,000 305,000 320,000
Investment Income - - - -
Total Revenues 337,668$ 370,000$ 305,000$ 320,000$
Operating Expenditures
Professional Fees (Downtown Evanston)370,000 370,000 320,000 320,000
Total Expenditures 370,000$ 370,000$ 320,000$ 320,000$
Net Surplus (Deficit)(32,332)$ -$ (15,000)$ -$
Beginning Fund Balance (117,003)$ -$ (149,335)$ (164,335)$
Ending Fund Balance (149,335)$ -$ (164,335)$ (164,335)$
150
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Fund: 210 - SPECIAL SERVICE AREA (SSA) #4
Expenditures
Serv & Supplies - Services and Supplies
62509 SERVICE AGREEMENTS/ CONTRACTS 450,000 - - -
62517 SPECIAL SERVICE AREA AGREEMENT (80,000) 370,000 320,000 320,000
Account Classification Total: Services and Supplies 370,000$ 370,000$ 320,000$ 320,000$
Department Total: 210 - SPECIAL SERVICE AREA (SSA) #4 370,000$ 370,000$ 320,000$ 320,000$
151
2015 ADOPTED BUDGET - OTHER FUNDS
#215 – Community Development Block Grant
The City is a federal entitlement community and receives Community Development Block Grant funds
annually to address the needs of low- and moderate-income residents. Statutory program goals are to
provide decent housing, a suitable living environment and economic opportunity primarily for residents
whose incomes do not exceed 80% of the area median income.
Financial Summary
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Revenue
Annual Entitlement 1,665,720 1,500,000 1,275,000 1,400,000
Prior year entitlement draw-down - 168,088 227,200 590,111
Funds reallocated from prior years - - - -
Program Income 14,412 70,000 99,300 -
Total Revenues 1,680,132$ 1,738,088$ 1,601,500$ 1,990,111$
Expenditures
CDBG Administration/Planning 239,602 271,848 252,730 430,821
Development Activities 293,045 597,205 414,421 378,352
Capital Projects 493,581 295,000 308,192 827,211
Debt Service 2,928 3,035 3,035 6,227
Transfers to General Fund 650,976 571,000 563,132 347,500
Total Expenditures 1,680,132$ 1,738,088$ 1,541,510$ 1,990,111$
Net Surplus (Deficit) $ - $ - $ 59,990 $ -
Beginning Fund Balance 12,799$ -$ 12,799$ 72,789$
Ending Fund Balance 12,799$ -$ 72,789$ 72,789$
Total Full-Time Equivalent Positions
Division
2015 Position
Total FTE
Community Development Block Grant 2.60
Rehab Construction Administration 1.75
Community Development Block Fund Total 4.35
2015 Initiatives
Implement the 2015 Action Plan, the first year of the 2015-2019 Consolidated Plan that governs
the use of CDBG, HOME and ESG
Provide technical assistance to CDBG sub-recipients, particularly relating to reporting and
financial management shortcomings identified through monitoring.
Staff the Housing & Community Development Act Committee. Expand staff input to the
Committee on the effectiveness of CDBG sub-recipients in achieving City goals following the
Consolidated Plan.
152
2015 ADOPTED BUDGET - OTHER FUNDS
#215 – Community Development Block Grant
Monitor and assess all new and ongoing CDBG-funded activities for compliance with program
plans and contractual obligations, including Davis-Bacon prevailing wage requirements.
Work with other funding sources, including the City's Mental Health Board, to improve
efficiencies for organizations applying for funds from multiple sources, as well as outcome
reporting to assess impact on a communitywide basis.
Expand outreach about the CDBG program and seek input from low- and moderate-income
residents, including those for whom English is a second language.
Performance Report on FY 2014 Major Program Objectives
Thirty-three programs and projects were funded in FY 2014 and five funded in prior years continue to
be implemented. Staff developed the 2015-2019 Consolidated Plan and 2015 Action Plan; and submitted
the 2013 Consolidated Plan Annual Performance and Evaluation Report, Contractor-Subcontractor
Reports and Semi-Annual Labor Reports to HUD by due dates.
153
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Fund: 215 - CDBG FUND
Expenditures
Salary & Benefit - Salary and Benefits
61010 REGULAR PAY 80,897 179,388 140,000 285,266
61050 PERMANENT PART-TIME 41,410 14,019 30,000 40,554
61055 TEMPORARY EMPLOYEES - - 9,000 -
61110 OVERTIME PAY 11,809 10,000 2,500 -
61210 LONGEVITY 1,066 275 - -
61415 TERMINATION PAYOUTS 15,976 - - -
61420 ANNUAL SICK LEAVE PAYOUT 1,418 - - -
61430 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)3,304 - - -
61455 REGULAR SALARIES-CHGBK - - 15,000 -
61510 HEALTH INSURANCE 12,536 31,397 27,000 40,860
61615 LIFE INSURANCE 50 124 130 515
61626 CELL PHONE ALLOWANCE 978 - - -
61630 SHOE ALLOWANCE - 155 - -
61710 IMRF 15,737 21,305 17,000 38,591
61725 SOCIAL SECURITY 9,544 12,307 9,800 20,294
61730 MEDICARE 2,253 2,878 2,300 4,741
Account Classification Total: Salary and Benefits 196,978$ 271,848$ 252,730$ 430,821$
Serv & Supplies - Services and Supplies
61060 SEASONAL EMPLOYEES - - 4,000 -
62185 CONSULTING SERVICES 1,683 - - -
62190 HOUSING REHAB SERVICES - - 120 -
62205 ADVERTISING 1,612 1,000 1,000 1,000
62210 PRINTING 126 - 550 350
62275 POSTAGE CHARGEBACKS - 619 3 -
62285 COURIER CHARGES 166 300 300 300
62295 TRAINING & TRAVEL 47 3,800 1,500 1,500
62315 POSTAGE 621 - 200 1,000
62360 MEMBERSHIP DUES - - 1,000 241
62380 COPY MACHINE CHARGES 1,500 1,500 1,000 1,200
62458 OUTSIDE COPY SERVICES 109 - - -
64545 PERSONAL COMPUTER SOFTWARE 2,300 - - -
65050 BLDG MAINTENANCE MATERIAL 8,025 - - -
65085 MINOR EQUIPMENT & TOOLS - - - 15,732
65095 OFFICE SUPPLIES 909 500 500 500
65535 REHAB LOANS 275 - - -
Account Classification Total: Services and Supplies 17,372$ 7,719$ 10,173$ 21,823$
Capital Outlay - Capital Outlay
62795 STREETLIGHT UPGRADE 39,055 - 25,000 75,000
62840 ALLEY PAVING PROGRAM 382,317 - - 400,000
62845 SPECIAL ASSESSMENTS-ALLEY 35,202 - 7,000 10,000
62911 ESSENTIAL REPAIRS 4,206 - 6,000 -
62949 SMITH PARK RENOVATIONS - - 50,000 -
63030 CURB/SIDEWALK REPLACEMENT - - 170,000 99,711
63055 MCGAW YMCA ELEVATOR - - 45,000 -
63106 RIDGEVILLE REBA PARK PROJECT 10,400 - 4,600 -
65502 CONSTRUCTION 38,065 - - -
65511 BUILDING IMPROVEMENTS - - - 150,000
65515 OTHER IMPROVEMENTS 839 295,000 20 25,000
65625 FURNITURE & FIXTURES - - 572 -
69999 GENERAL PROJECT EXPENSE - - - 67,500
Account Classification Total: Capital Outlay 510,083$ 295,000$ 308,192$ 827,211$
Ins & Chg Backs - Insurance and Other Chargebacks
66025 TRANSFER TO DEBT SERVICE - ERI 2,928 3,035 3,035 6,227
Account Classification Total: Insurance and Other Chargebacks 2,928$ 3,035$ 3,035$ 6,227$
CSO - Community Sponsored Organizations
62890 INFANT WELFARE SOCIETY - - 20,000 -
62930 GIRL SCOUTS MAKING CHOICE - - 4,300 -
62935 EV COMMUNITY DEFENDER - - 28,000 25,000
154
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
62940 LEGAL ASSIST FOUNDATION - - 6,000 6,000
62945 YOUTH JOB CENTER OF EVANSTON - - 25,000 20,000
62954 COMMUNITY UNITY 1 10,000 - 20,000 15,000
62955 YWCA SHELTER PROGRAM - - 20,500 24,000
62960 INTERFAITH ACTION COUNCIL - - 2,400 -
62980 NORTH SHORE SENIOR CENTER - - 15,000 15,000
62985 INTERFAITH HOUSING CENTER - - 11,000 10,000
62995 FAMILY FOCUS CENTER REHAB - - 75,000 60,000
63095 HANDYMAN PROGRAM 1,082 - 25,000 35,000
63120 MEALS AT HOME - - 14,000 15,000
63125 OPEN STUDIO PROJECT - - 4,000 4,000
63130 SECOND BAPTIST CHURCH YAM - - - 3,500
67030 FAMILY FOCUS 22,500 - 20,000 19,000
67045 YOU - - 52,000 30,000
Account Classification Total: Community Sponsored Organizations 33,582$ -$ 342,200$ 281,500$
Miscellaneous - Miscellaneous
62490 OTHER PROGRAM COSTS - 572,038 10,800 9,500
62750 GRANTS 241,186 - - -
62770 MISCELLANEOUS 2,755 - - -
62825 SOUTH EVANSTON NEIGHB SE - - 7,000 -
63045 SUMMER YOUTH EMPLOYMENT - - - 40,000
63070 PEER SERVICES - - 15,000 -
63072 EVANSTON SCHOLARS - - 4,300 6,000
63073 CJE SENIOR LIFE - - 7,500 -
Account Classification Total: Miscellaneous 243,941$ 572,038$ 44,600$ 55,500$
Transfer - Interfund Transfers
62305 RENTAL OF AUTO-FLEET MAINTENANCE - - - 781
62309 RENTAL OF AUTO REPLACEMENT 6,822 - - 1,300
66130 TRANSFER TO INSURANCE FUND - 17,448 17,448 17,448
66131 TRANSFER TO GENERAL FUND - 571,000 563,132 347,500
69100 TRANSFER TO GENERAL FUND 650,977 - - -
69605 TRANSFER TO INSURANCE 17,448 - - -
Account Classification Total: Interfund Transfers 675,247$ 588,448$ 580,580$ 367,029$
Department Total: 215 - CDBG FUND 1,680,132$ 1,738,088$ 1,541,510$ 1,990,111$
155
2015 ADOPTED BUDGET - OTHER FUNDS
#220 – Community Development Block Grant Loan
The CD Loan Fund is a revolving loan fund. Its purpose is to provide residential rehabilitation loans for
income eligible 1- to 3- unit owner occupied residential properties and multi-family rental properties that are
occupied by income eligible households under HUD regulations. In addition, it funds title transfer
loans for income eligible homeowners to demolish unsafe garages and dangerous trees. Funds may
also be used for the Self-Help Paint program, which provides small grants for paint and supplies for
income eligible homeowners to correct code violations and improve the appearance of their
homes. This fund was established with HUD approval using Community Development Block
Grant funds. Principal and interest payments from loans are returned to the Revolving Loan Fund
and used for additional eligible projects.
Financial Summary
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Revenue
Intergovernmental Revenue 205,904 50,000 50,000 187,000
Program Income 3,554 10,000 38,600 50,000
Interest Income - 100 - 100
Total Revenues 209,458$ 60,100$ 88,600$ 237,100$
Operating Expenditures
Program Expenses 209,458 20,000 370,000 237,100
Total Expenditures 209,458$ 20,000$ 370,000$ 237,100$
Net Surplus (Deficit)-$ 40,100$ (281,400)$ -$
Beginning Fund Balance 2,144,813$ -$ 2,184,913$ 2,072,871$
Ending Fund Balance 2,144,813$ -$ 2,072,871$ 2,072,871$
156
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Fund: 220 - CDBG LOAN
Expenditures
Serv & Supplies - Services and Supplies
62345 COURT COST/LITIGATION - - - 100
65535 REHAB LOANS 209,458 20,000 370,000 237,000
Account Classification Total: Services and Supplies 209,458$ 20,000$ 370,000$ 237,100$
Department Total: 220 - CDBG LOAN 209,458$ 20,000$ 370,000$ 237,100$
157
2015 ADOPTED BUDGET - OTHER FUNDS
#225 – Economic Development
The Economic Development Fund provides support for the implementation of the City Council
adopted Economic Development Plan; funding for the City's economic development initiatives as well
as staff, consulting services, and marketing efforts needed to support these activities. In addition, the
Economic Development Fund is a resource for business assistance, in the form of loans and grants,
particularly in areas outside of the seven TIF Districts.
Financial Summary
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Revenue
Hotel Tax 1,554,281 1,500,000 1,500,000 1,500,000
Amusement Tax 275,646 300,000 300,000 300,000
Howard-Ridge Loan Repayment 48,500 - - 47,500
Miscellaneous - 45,500 47,500 65,500
Grants 999,000 1,000,000 1,000,000 -
Investment Income 922 800 3,700 3,700
Total Revenues 2,878,349$ 2,846,300$ 2,851,200$ 1,916,700$
Operating Expenditures
Economic Development Activities 983,057 1,610,495 1,423,679 1,524,345
Other Charges - Gigabit Challenge - 1,000,000 100,000 900,000
Capital Projects 4,600 150,500 147,000 253,500
Transfer to Debt Service 13,771 14,271 14,271 14,782
Transfer to Insurance Fund 67,416 66,440 66,440 93,613
Transfers to General Fund 452,707 452,707 425,707 466,288
Total Expenditures 1,521,551$ 3,294,413$ 2,177,097$ 3,252,528$
Net Surplus (Deficit)1,356,798$ (448,113)$ 674,103$ (1,335,828)$
Beginning Fund Balance 2,150,404$ -$ 3,507,202$ 4,181,305$
Ending Fund Balance 3,507,202$ -$ 4,181,305$ 2,845,477$
Total Full-Time Equivalent Positions
Division
2015 Position
Total FTE
Economic Development 6.25
Economic Development Fund Total 6.25
158
2015 ADOPTED BUDGET - OTHER FUNDS
#225 – Economic Development
2015 Initiatives
Work with City Council to Update Economic Development Plan and implement accordingly
Retain and attract locally based retailers while attracting national retailers to Evanston
Complete regular TIF District updates
Work with Economic Development Partners to support business retention efforts
Enhance support of existing business district associations
Work with developer for the redevelopment of Evanston Plaza
"Support projects at City-owned sites and identify new opportunities for business growth and
expansion on Howard Street"
Stimulate development on west side, particularly Church/Dodge and Dempster/Dodge
Continue support of implementation of the Chicago/Main TIF plan
Work with business districts who expressed interest in creation of new SSA Districts
Increase City interaction with incubator/start-up firms; assist with second-stage expansion
Maintain and support information contained on the City's Economic Development Website,
EvanstonEdge.com; pertinent information includes how to start a business, available properties,
existing business directories, features on Evanston businesses"
Support redevelopment efforts on key vacant parcels throughout Evanston
Increase number of Evanston-based businesses bidding on City-funded projects
Support the new Health & Wellness Business Association as it grows to expand membership
Ongoing Activity Measures
2013
Actual
2014
Estimated
2015
Projected
Number of new businesses located in Evanston 72 60 60
Number of new permanent jobs created 210 400 200
Number of business visits (exclusive of meetings) 250 200 225
159
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Fund: 225 - ECONOMIC DEVELOPMENT FUND
Expenditures
Salary & Benefit - Salary and Benefits
61010 REGULAR PAY 362,012 467,857 467,857 485,612
61050 PERMANENT PART-TIME 1,541 - - -
61055 TEMPORARY EMPLOYEES 10,247 - - -
61110 OVERTIME PAY 15,141 20,000 5,000 10,000
61415 TERMINATION PAYOUTS 3,818 - - -
61430 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)1,393 - - -
61510 HEALTH INSURANCE 49,747 48,992 48,992 76,165
61615 LIFE INSURANCE 221 106 - 303
61625 AUTO ALLOWANCE 368 - - 1,245
61626 CELL PHONE ALLOWANCE 2,867 1,872 3,000 4,572
61630 SHOE ALLOWANCE - 310 - -
61710 IMRF 43,162 51,464 51,464 57,257
61725 SOCIAL SECURITY 24,483 30,624 30,624 30,028
61730 MEDICARE 5,801 7,162 7,162 7,128
Account Classification Total: Salary and Benefits 520,801$ 628,387$ 614,099$ 672,310$
Serv & Supplies - Services and Supplies
61060 SEASONAL EMPLOYEES 6,908 15,000 3,652 15,000
62136 REDEVELOPMENT CONSULTING SERVICES - 75,000 - -
62185 CONSULTING SERVICES 27,055 75,000 20,000 50,000
62205 ADVERTISING 1,733 - - -
62210 PRINTING 292 - 100 -
62275 POSTAGE CHARGEBACKS - 400 50 400
62280 OVERNIGHT MAIL CHARGES - 200 - 200
62285 COURIER CHARGES - 250 - -
62295 TRAINING & TRAVEL 4,809 8,500 4,000 8,500
62315 POSTAGE 28 - 20 100
62345 COURT COST/LITIGATION 4 - - -
62346 REAL ESTATE TAX PAYMENTS TO COUNTY 31,644 - 25,000 25,000
62360 MEMBERSHIP DUES 2,438 12,000 12,000 12,000
62495 LICENSED PEST CONTROL SERVICES 4 - - -
62630 UNEMP. COMP. & ADMIN. FEE 878 - - -
62659 ECONOMIC DEVELOPMENT PARTNERSHIP CONTRIBUTIONS 179,021 327,500 250,000 300,000
62660 BUSINESS ATTRACTION 71,101 500,000 500,000 200,000
62662 BUSINESS RETENTION / EXPANSION INVESTMENTS - - - 300,000
62695 COUPON PMTS-CAB SUBSIDY 28,500 - - -
64545 PERSONAL COMPUTER SOFTWARE 1,075 - - -
65010 BOOKS, PUBLICATIONS, MAPS 17 500 500 500
65025 FOOD 134 - - -
65095 OFFICE SUPPLIES 731 750 250 500
Account Classification Total: Services and Supplies 356,372$ 1,015,100$ 815,572$ 912,200$
Capital Outlay - Capital Outlay
65502 CONSTRUCTION 20,220 - - -
65522 BUSINESS DISTRICT IMPROVEMENTS 94,843 147,000 147,000 250,000
65625 FURNITURE & FIXTURES 4,600 3,500 - 3,500
Account Classification Total: Capital Outlay 119,663$ 150,500$ 147,000$ 253,500$
Ins & Chg Backs - Insurance and Other Chargebacks
66025 TRANSFER TO DEBT SERVICE - ERI 13,771 14,271 14,271 14,782
Account Classification Total: Insurance and Other Chargebacks 13,771$ 14,271$ 14,271$ 14,782$
CSO - Community Sponsored Organizations
62995 FAMILY FOCUS CENTER REHAB 767 - - -
Account Classification Total: Community Sponsored Organizations 767$ -$ -$ -$
Miscellaneous - Miscellaneous
62490 OTHER PROGRAM COSTS - 16,000 16,000 16,000
62605 OTHER CHARGES 30,122 1,000,000 100,000 900,000
Account Classification Total: Miscellaneous 30,122$ 1,016,000$ 116,000$ 916,000$
Transfer - Interfund Transfers
160
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
66020 TRANSFERS TO OTHER FUNDS 9,900 - - -
66130 TRANSFER TO INSURANCE FUND - 17,448 17,448 17,448
66131 TRANSFER TO GENERAL FUND - 452,707 452,707 466,288
69100 TRANSFER TO GENERAL FUND 452,707 - - -
69605 TRANSFER TO INSURANCE 17,448 - - -
Account Classification Total: Interfund Transfers 480,055$ 470,155$ 470,155$ 483,736$
Department Total: 225 - ECONOMIC DEVELOPMENT FUND 1,521,551$ 3,294,413$ 2,177,097$ 3,252,528$
161
2015 ADOPTED BUDGET - OTHER FUNDS
#235 – Neighborhood Improvement
The Neighborhood Improvement Fund is used for special improvement projects in the Dempster-Dodge
Shopping Center and the Main Street Commons area.
Financial Summary
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Revenue
Taxes 20,000 20,000 - 20,000
Transfer From Other Funds - - - -
Investment income - - - -
Total Revenues 20,000$ 20,000$ -$ 20,000$
Operating Expenditures
Program Expenses - 50,000 - 50,000
Transfer to Other Funds - - - -
Total Expenditures -$ 50,000$ -$ 50,000$
Net Surplus (Deficit)-$ (30,000)$ -$ (30,000)$
Beginning Fund Balance 129,915$ -$ 129,915$ 129,915$
Ending Fund Balance 129,915$ -$ 129,915$ 99,915$
162
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Fund: 235 - NEIGHBORHOOD IMPROVEMENT
Expenditures
Miscellaneous - Miscellaneous
62490 OTHER PROGRAM COSTS - 50,000 - 50,000
Account Classification Total: Miscellaneous - Miscellaneous -$ 50,000$ -$ 50,000$
Department Total: 235 - NEIGHBORHOOD IMPROVEMENT -$ 50,000$ -$ 50,000$
163
2015 ADOPTED BUDGET - OTHER FUNDS
#240 – HOME
The HOME Investment Partnership program addresses the affordable housing needs of low- and
moderate-income individuals and families by promoting, preserving, and producing affordable housing;
providing housing-related services; and providing support for private and non-profit entities that actively
address these housing needs. HOME funds are used to:
Finance the acquisition and/or rehabilitation of existing residential units;
Fund new construction of affordable housing;
Fund down payment assistance forgivable loans for households with incomes ≤ 80% of area
median income
Fund Tenant Based Rental Assistance (TBRA)
Financial Summary
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Revenue
Intergovernmental Revenue 703,935 674,500 675,000 216,000
Program Income 6,693 - 5,000 225,200
Total Revenues 710,628$ 674,500$ 680,000$ 441,200$
Operating Expenditures
Administration/Planning - 27,836 42,311 41,171
Development Activities 8,775 650,000 637,689 400,029
Transfers to General Fund 65,700 22,500 - -
Total Expenditures 74,475$ 700,336$ 680,000$ 441,200$
Net Surplus (Deficit)636,153$ (25,836)$ -$ -$
Beginning Fund Balance 3,306,375$ -$ 3,942,528$ 3,942,528$
Ending Fund Balance 3,942,528$ -$ 3,942,528$ 3,942,528$
Total Full-Time Equivalent Positions
Division
2015 Position
Total FTE
HOME Fund 0.40
HOME Fund Total 0.40
164
2015 ADOPTED BUDGET - OTHER FUNDS
#240 – HOME
2015 Initiatives
Finance the acquisition and rehab of 20 housing units for affordable housing (rental or
homeownership)
Provide rental assistance to 20 eligible households with children under the age of 18 through
TBRA
Ongoing Activity Measures
2013
Actual
2014
Estimated
2015
Projected
Number of housing units acquired and/or rehabbed 26 10 20
Number of households helped with Tenant Based Rental
Assistance 10 20 20
Housing and Homeless Commission 13 13 13
165
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Fund: 240 - HOME FUND
Expenditures
Salary & Benefit - Salary and Benefits
61010 REGULAR PAY (42,960) 19,489 15,000 31,956
61510 HEALTH INSURANCE - 2,735 22,000 -
61710 IMRF - 2,144 1,750 3,768
61725 SOCIAL SECURITY - 1,190 1,000 1,983
61730 MEDICARE - 278 200 464
Account Classification Total: Salary and Benefits (42,960)$ 25,836$ 39,950$ 38,171$
Serv & Supplies - Services and Supplies
62185 CONSULTING SERVICES - - 465 500
62295 TRAINING & TRAVEL 273 2,000 500 1,000
62360 MEMBERSHIP DUES - - 750 1,000
65535 REHAB LOANS 116,570 650,000 637,689 400,029
Account Classification Total: Services and Supplies 116,843$ 652,000$ 639,404$ 402,529$
Capital Outlay - Capital Outlay
65502 CONSTRUCTION 592 - 146 -
Account Classification Total: Capital Outlay 592$ -$ 146$ -$
Miscellaneous - Miscellaneous
62490 OTHER PROGRAM COSTS - - 500 500
Account Classification Total: Miscellaneous -$ -$ 500$ 500$
Transfer - Interfund Transfers
66131 TRANSFER TO GENERAL FUND - 22,500 - -
69100 TRANSFER TO GENERAL FUND - - - -
Account Classification Total: Transfer - Interfund Transfers -$ 22,500$ -$ -$
Department Total: 240 - HOME FUND 74,475$ 700,336$ 680,000$ 441,200$
166
2015 ADOPTED BUDGET - OTHER FUNDS
#250 – Affordable Housing
The Affordable Housing Fund stimulates neighborhood revitalization and addresses the affordable
housing needs of low- and moderate-income individuals and families by promoting, preserving, and
producing affordable housing; providing housing-related services; and providing support for non-profit
organizations that actively address these housing needs, through:
Providing funds for a comprehensive tenant/landlord program through the Interfaith Housing
Center of the Northern Suburbs
Providing funds for the acquisition, rehabilitation, and new construction of affordable housing
Providing funding support for the Homeless Management Information System (HMIS)
Providing funding support for transitional housing, housing education, and related services
Providing local match funds for Federal housing grants where appropriate
Funding critical housing initiatives, which are not eligible for Federal HOME funds
Financial Summary
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Revenue
Interest on Investments 198 250 250 228
Demolition Taxes - - 30,000 30,000
Developer Contributions 290,000 155,000 125,000 125,000
Rehab Repayments 11,188 - - -
Misc.- - - 249,772
Total Revenues 301,386$ 155,250$ 155,250$ 405,000$
Operating Expenditures
Housing - Land - - - -
Housing - Buildings 30,692 200,000 - -
Rehab Loans - - 75,375 350,000
Transfer to General Fund 23,990 13,990 13,990 -
Housing Related Services 31,752 50,000 65,885 55,000
Total Expenditures 86,434$ 263,990$ 155,250$ 405,000$
Net Surplus (Deficit)214,952$ (108,740)$ -$ -$
Beginning Fund Balance 2,236,126$ -$ 2,451,078$ 2,451,078$
Ending Fund Balance 2,451,078$ -$ 2,451,078$ 2,451,078$
Notes for Financial Summary: Restricted portion of fund balance above primarily consists of note/loans receivable for
loans issued under the Affordable Housing program.
167
Account Number Description 2013 Actual
Amount
2014 Adopted
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Fund: 250 - AFFORDABLE HOUSING FUND
Expenditures
Salary & Benefit - Salary and Benefits
61050 PERMANENT PART-TIME 1,752 - - -
Account Classification Total: Salary and Benefits 1,752$ -$ -$ -$
Serv & Supplies - Services and Supplies
62295 TRAINING & TRAVEL - - 375 -
65050 BLDG MAINTENANCE MATERIAL 30,000 - - -
65535 REHAB LOANS - 75,000 350,000
Account Classification Total: Services and Supplies 30,000$ -$ 75,375$ 350,000$
Capital Outlay - Capital Outlay
65510 BUILDINGS - 200,000 - -
Account Classification Total: Capital Outlay -$ 200,000$ -$ -$
Miscellaneous - Miscellaneous
62490 OTHER PROGRAM COSTS 30,692 - - -
62770 MISCELLANEOUS - 50,000 65,885 55,000
Account Classification Total: Miscellaneous 30,692$ 50,000$ 65,885$ 55,000$
Transfer - Interfund Transfers
66131 TRANSFER TO GENERAL FUND - 13,990 13,990 -
69100 TRANSFER TO GENERAL FUND 23,990 - - -
Account Classification Total: Interfund Transfers 23,990$ 13,990$ 13,990$ -$
Department Total: 250 - AFFORDABLE HOUSING FUND 86,434$ 263,990$ 155,250$ 405,000$
168
2015 ADOPTED BUDGET - OTHER FUNDS
#300 – Washington National TIF
The City Council adopted the Washington National Tax Increment Financing District (TIF) on September
15, 1994. The TIF District consists of approximately 83,000 square feet of land (bounded by Church Street
on the north, Davis Street on the south and Chicago Avenue on the east) located in the downtown
business area of the City.
This Fund is responsible for the receipt of all debt proceeds issued and allocated to the TIF, as well as
principal and interest payments on outstanding debt. The Washington National TIF typically transfers
funds to the Parking Garage Fund and Parking Fund to assist with debt payments related to the Sherman
Avenue Garage.
Financial Summary
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Revenue
Net Property Tax Increment 4,488,658 3,700,000 4,925,000 4,900,000
Interest Income 13,072 10,000 10,000 10,000
Total Revenue 4,501,730$ 3,710,000$ 4,935,000$ 4,910,000$
Operating Expenditures
Series 1997 (refunded by 1999 & 2008D) Principal 425,000 455,000 455,000 545,000
Series 1997 (refunded by 1999 & 2008D) Interest 78,375 55,000 55,000 30,000
Contributions to Other Agencies -
Economic Development Projects 128,999 1,500,000 250,000 500,000
Capital Improvements 2,158,380 722,486 250,000 1,800,000
Contractual Services 2,489
Transfer to Parking Fund (for Sherman Garage debt)3,631,350 2,925,296 2,925,296 2,925,296
Transfer to General Fund 331,000 331,000 331,000 340,000
Total Expenditures 6,755,593$ 5,988,782$ 4,266,296$ 6,140,296$
Net Surplus (Deficit) (2,253,863)$ (2,278,782)$ 668,704$ (1,230,296)$
Beginning Fund Balance 7,291,304$ -$ 5,037,441$ 5,706,145$
Ending Fund Balance 5,037,441$ -$ 5,706,145$ 4,475,849$
169
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Fund: 300 - WASHINGTON NATIONAL TIF FUND
Expenditures
Serv & Supplies - Services and Supplies
62185 CONSULTING SERVICES 2,488 - - -
62216 ART PROJECT 28,783 - - -
65595 WIDE AREA NETWORK EQUIPMENT MAINTENANCE 12,000 - - -
65050 BLDG MAINTENANCE MATERIAL 112,915 - - -
Account Classification Total: Services and Supplies 156,185$ -$ -$ -$
Capital Outlay - Capital Outlay
65515 OTHER IMPROVEMENTS 2,158,350 722,486 250,000 1,800,000
Account Classification Total: Capital Outlay 2,158,350$ 722,486$ 250,000$ 1,800,000$
Debt Service - Debt Service
68305 DEBT SERVICE- PRINCIPAL 425,000 455,000 455,000 545,000
68315 DEBT SERVICE- INTEREST 78,376 55,000 55,000 30,000
Account Classification Total: Debt Service 503,376$ 510,000$ 510,000$ 575,000$
Miscellaneous - Miscellaneous
62605 OTHER CHARGES (24,668) 1,500,000 250,000 500,000
Account Classification Total: Miscellaneous (24,668)$ 1,500,000$ 250,000$ 500,000$
Transfer - Interfund Transfers
66020 TRANSFERS TO OTHER FUNDS 3,631,350 2,925,296 2,925,296 2,925,296
66131 TRANSFER TO GENERAL FUND - 331,000 331,000 340,000
69100 TRANSFER TO GENERAL FUND 331,000 - - -
Account Classification Total: Interfund Transfers 3,962,350$ 3,256,296$ 3,256,296$ 3,265,296$
Department Total: 300 - WASHINGTON NATIONAL TIF FUND 6,755,593$ 5,988,782$ 4,266,296$ 6,140,296$
170
2015 ADOPTED BUDGET - OTHER FUNDS
#305 – Special Service Area #5
The City Council adopted Special Service Area #5 (SSA #5) on June 27, 1994. Special Service Area #5
is comprised of the City downtown business district. The City Council also approved a $9,500,000
Downtown Public Works Improvement program for Area #5. The ordinances establishing the area
authorized the issuance of up to $5,000,000 Special Service Area bonds. On June 21, 1995, $3,060,000
of the Special Service Area bonds were sold and on July 9, 1996, the City sold another $1,940,000 issue
of special service bonds at public bid. The City issued series 2002C bonds in October 2002. Part of the
proceeds were used to refund series 1995 and series 1996 SSA #5 property tax bonds.
The City issued Series 2012A Bonds in July 2012. Part of the proceeds were used to retire 2002C Bonds,
which were used to retire Series 1995 and Series 1996 SSA #5 Bonds.
Financial Summary
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Revenue
Net Property Taxes 460,062 397,800 397,800 425,000
Interest Income 585 - 250 300
Total Revenue 460,647$ 397,800$ 398,050$ 425,300$
Operating Expenditures
Series 2012A Bonds Prinicipal 340,000 390,000 380,000 390,000
Series 2012A Bonds Interest 78,816 46,605 57,740 35,175
Total Expenditures 418,816$ 436,605$ 437,740$ 425,175$
Net Surplus (Deficit)41,831$ (38,805)$ (39,690)$ 125$
Beginning Fund Balance 433,054$ -$ 474,885$ 435,195$
Ending Fund Balance 474,885$ -$ 435,195$ 435,320$
171
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Fund: 305 - SPECIAL SERVICE AREA (SSA) #5
Expenditures
Debt Service - Debt Service
68305 DEBT SERVICE- PRINCIPAL 340,000 390,000 380,000 390,000
68315 DEBT SERVICE- INTEREST 78,816 46,605 57,740 35,175
Account Classification Total: Debt Service - Debt Service 418,816$ 436,605$ 437,740$ 425,175$
Department Total: 305 - SPECIAL SERVICE AREA (SSA) #5 418,816$ 436,605$ 437,740$ 425,175$
172
2015 ADOPTED BUDGET - OTHER FUNDS
#310 – Howard-Hartrey TIF
The City Council adopted the Southwest II Tax Increment Finance (TIF) District – also called the
Howard-Hartrey TIF – on April 27, 1992. The TIF District consists of a 23-acre site located at 2201
West Howard Street in the southwest corner of the City. The development consists of a shopping center
with several large stores. The total project cost is estimated to be $39,266,932, of which the City
provided $7,390,000 in land acquisition and public improvement costs.
This Fund is responsible for the payment of principal and interest on any outstanding debt service
associated with this TIF. The debt service payment schedule extends through FY 2015.
The TIF was expanded to include property north of the existing TIF that included property at 222
Hartrey, a property acquired for use by the car dealership, Autobarn. Approximately $2,500,000 was
approved by City Council in April 2014 in support of rehabilitation at the property. Work is expected to
be completed mid-2015.
Financial Summary
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Revenue
Net Property Tax Increment 1,122,248 1,100,000 1,110,000 1,150,000
Interest Income 14,087 10,000 11,000 5,000
Total Revenue 1,136,335$ 1,110,000$ 1,121,000$ 1,155,000$
Operating Expenditures
1994 & 1996 Bonds (refunded by 1999 and then 2008D bonds)
Principal 645,000 685,000 685,000 -
1994 & 1996 Bonds (refunded by 1999 and then 2008 D bonds)
Interest 75,611 39,088 39,088 -
1996 Bonds (refunded by 1999 and then 2008D bonds) Principal - - - -
1996 Bonds (refunded by 1999 and then 2008D bonds) Interest - - - -
Surplus Distribution 1,000,000 - - -
Capital Projects 150,000 500,000 141,640 1,000,000
Other Expenses 9,915 - - -
Economic Development - 2,500,000 1,001,500 2,500,000
Operating Transfer to General Fund 144,400 144,400 144,400 148,010
Total Expenditures 2,024,926$ 3,868,488$ 2,011,628$ 3,648,010$
Net Surplus (Deficit)(888,591)$ (2,758,488)$ (890,628)$ (2,493,010)$
Beginning Fund Balance 4,245,639$ -$ 3,357,048$ 2,466,420$
Ending Fund Balance 3,357,048$ -$ 2,466,420$ (26,590)$
173
Account
Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Fund: 310 - HOWARD-HARTREY TIF
Expenditures
Serv & Supplies - Services and Supplies
62136 REDEVELOPMENT CONSULTING SERVICES 9,367 - - -
62665 CONTRIB TO OTHER AGENCIES 1,000,000 - 1,000,000 -
65050 BLDG MAINTENANCE MATERIAL 548 - 1,500 -
Account Classification Total: Services and Supplies 1,009,915$ -$ 1,001,500$ -$
Capital Outlay - Capital Outlay
65515 OTHER IMPROVEMENTS 150,000 500,000 141,640 1,000,000
Account Classification Total: Capital Outlay - Capital Outlay 150,000$ 500,000$ 141,640$ 1,000,000$
Debt Service - Debt Service
68305 DEBT SERVICE- PRINCIPAL 645,000 685,000 685,000 -
68315 DEBT SERVICE- INTEREST 75,611 39,088 39,088 -
68320 PRINCIPAL REDUCTION - - - -
Account Classification Total: Debt Service 720,611$ 724,088$ 724,088$ -$
Miscellaneous - Miscellaneous
62605 OTHER CHARGES - 2,500,000 - 2,500,000
Account Classification Total: Miscellaneous -$ 2,500,000$ -$ 2,500,000$
Transfer - Interfund Transfers
66131 TRANSFER TO GENERAL FUND - 144,400 144,400 148,010
69100 TRANSFER TO GENERAL FUND 144,400 - - -
Account Classification Total: Interfund Transfers 144,400$ 144,400$ 144,400$ 148,010$
Department Total: 310 - HOWARD-HARTREY TIF 2,024,926$ 3,868,488$ 2,011,628$ 3,648,010$
174
2015 ADOPTED BUDGET - OTHER FUNDS
#315 – Southwest TIF
The City Council adopted the Southwest Tax Increment Finance District (TIF) on June 25, 1990. The
TIF District consists of approximately twelve acres of contiguous land located in the area generally
known as the City's southwest industrial corridor and is roughly bounded by Main Street on the north,
Pitner Avenue on the east, the North Shore Channel and the Main Street Shopping Plaza on the west.
In order to provide initial funding to implement the plan, the City sold $15,155,000 worth of Series 1990
General Obligation (GO) bonds on September 24, 1990, of which $2,100,000 of the proceeds were used
for the redevelopment project. Debt service on the TIF District share of the obligation is eventually
expected to be met by property tax increment revenues derived from the project. This separate debt
service fund is established in accordance with law and is called the Southwest Special Tax Allocation
Fund in order to account for the payment of the debt service associated with municipal debt issued for
the Southwest TIF District.
Financial Summary
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Revenue
Net Property Tax Increment 492,410 485,000 610,000 -
Interest Income 2 1,000 1,000 -
Total Revenue 492,412$ 486,000$ 611,000$ -$
Operating Expenditures
Contribution to Other Agencies - - - -
Economic Development Activities 459 748,439 65,000 861,217
Capital Improvement Projects 422,675 - - -
Operating Transfer to General Fund 29,500 29,500 29,500 -
Total Expenditures 452,634$ 777,939$ 94,500$ 861,217$
Net Surplus (Deficit)39,778$ (291,939)$ 516,500$ (861,217)$
Beginning Fund Balance 304,939$ -$ 344,717$ 861,217$
Ending Fund Balance 344,717$ -$ 861,217$ -$
175
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Fund: 315 - SOUTHWEST TIF FUND
Expenditures
Capital Outlay - Capital Outlay
65515 OTHER IMPROVEMENTS 422,675 748,439 250,000 -
Account Classification Total: Capital Outlay 422,675$ 748,439$ 250,000$ -$
Miscellaneous - Miscellaneous
62605 OTHER CHARGES 459 - - -
Account Classification Total: Miscellaneous 459$ -$ -$ -$
Transfer - Interfund Transfers
66131 TRANSFER TO GENERAL FUND - 29,500 29,500 -
69100 TRANSFER TO GENERAL FUND 29,500 - - -
Account Classification Total: Interfund Transfers 29,500$ 29,500$ 29,500$ -$
Department Total: 315 - SOUTHWEST TIF FUND 452,634$ 777,939$ 279,500$ -$
176
2015 ADOPTED BUDGET - OTHER FUNDS
#320 – Debt Service
The budgeted property tax revenue for FY 2015 is on a cash basis and represents the 2014 levy, which
will primarily be received in calendar year 2015. The FY 2015 expenditures are budgeted on a cash basis
and are the actual payments required to be made during the fiscal year according to debt maturity
schedules.
Financial Summary
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Revenue
Net Property Tax 11,864,571 10,879,993 10,879,993 11,108,063
Special Assessment Levy - 169,848 169,848 -
Bond Proceeds/Premium/ Discounts 23,281,822 - - -
Transfer from Other Funds- IMRF 783,004 141,125 141,125 146,178
Miscellaneous Revenue 33,510 - - -
Interest Income 5,356 1,500 6,000 1,500
Transfer from General Fund 1,000,000 1,279,306 1,279,306 2,108,890
Transfer from Sewer Fund 190,210 207,284 207,284 -
Transfer from Special Assessment Fund 317,660 169,848 169,848 260,698
Total Revenues 37,476,133$ 12,848,904$ 12,853,404$ 13,625,329$
177
2015 ADOPTED BUDGET - OTHER FUNDS
#320 – Debt Service
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Expenditures
Series 2004- Principal DSF 9,786,794 - - -
Series 2004- Interest DSF 478,400 - - -
Series 2004 B- Principal DSF 2,830,000 - - -
Series 2004 B- Interest DSF 130,439 - - -
Series 2005- Principal DSF 12,465,536 - - -
Series 2005- Interest DSF 664,000 - - -
Series 2006- Principal DSF 85,000 185,000 185,000 290,000
Series 2006- Interest DSF 448,302 444,776 444,776 436,912
Series 2006 B Bonds- Principal DSF 35,000 1,130,000 1,130,000 1,880,000
Series 2006 B Bonds- Interest DSF 603,426 600,526 600,526 555,326
Series 2007 - Principal DSF 965,000 1,909,709 1,909,709 1,268,711
Series 2007 - Interest DSF 684,456 569,684 569,684 497,052
Series 2008A - Principal DSF 300,000 300,000 300,000 305,000
Series 2008A - Interest DSF 125,975 116,225 116,225 104,975
Series 2008C - Principal DSF 362,900 378,180 378,180 389,640
Series 2008C - Interest DSF 376,308 364,514 364,514 350,332
Series 2008D - Principal DSF 1,410,000 565,600 565,600 191,320
Series 2008D - Interest DSF 36,690 15,362 15,362 7,299
Series 2010 A- Principal DSF 305,000 305,000 305,000 -
Series 2010 A- Interest DSF 179,338 173,238 173,238 167,137
Series 2010 B- Principal DSF 647,358 684,946 684,946 726,711
Series 2010 B- Interest DSF 135,509 126,446 126,446 113,774
Series 2011 A- Principal DSF 1,234,836 1,250,432 1,250,432 542,634
Series 2011 A- Interest DSF 451,586 426,890 426,890 401,881
Series 2012 A- Principal DSF 995,000 1,025,000 1,025,000 280,000
Series 2012 A- Interest DSF 347,766 243,332 243,332 237,893
Series 2013 A- Principal DSF - - - 430,000
Series 2013 A- Interest DSF - 505,055 505,055 390,173
Series 2013B - Principal DSF - 1,601,006 1,601,006 2,573,702
Series 2013B - Interest DSF - 586,498 586,498 547,159
Series 2014A - Principal DSF - - - 250,000
Series 2014A - Interest DSF - - - 425,500
Series 2004- Principal SAF (Special Assessment Fund)95,000 - - -
Series 2004- Interest SAF 13,650 - - -
Series 2005- Principal SAF 350,000 - - -
Series 2005- Interest SAF 17,500 - - -
Series 2006- Principal SAF 50,000 50,000 50,000 50,000
Series 2006- Interest SAF 8,526 6,450 6,450 4,326
Series 2007 - Principal SAF 35,000 40,000 40,000 40,000
Series 2007 - Interest SAF 33,920 31,994 31,994 30,394
Series 2008C - Principal SAF 19,000 19,800 19,800 20,400
Series 2008C - Interest SAF 19,702 19,084 19,084 18,342
Series 2013A - Principal SAF - 20,000 20,000 20,000
Series 2013A - Interest SAF - 8,867 8,867 6,450
Series 2013B - Principal SAF - 120,000 120,000 20,000
Series 2013B - Interest SAF - 23,500 23,500 15,500
Series 2014A - Principal SAF - - - 25,000
Series 2014A - Interest SAF - - - 10,286
General Management and Support - 1,000 1,000 1,000
Bond Issuance Costs 143,063 75,000 60,000 75,000
Fiscal Agent Fees 126,610 10,000 10,000 25,000
Total Expenditures 36,996,590$ 13,933,114$ 13,918,114$ 13,724,829$
Net Surplus (Deficit)479,543$ (1,084,210)$ (1,064,710)$ (99,500)$
Beginning Fund Balance 2,896,148$ 2,890,995$ 3,375,691$ 2,310,981$
Ending Fund Balance 3,375,691$ 1,806,785$ 2,310,981$ 2,211,481$
178
2015 ADOPTED BUDGET - OTHER FUNDS
#330 – Howard-Ridge TIF
The City Council adopted the Howard-Ridge Tax Increment Financing (TIF) District on January 26,
2004. The TIF District is generally bounded on the north by various parcels that front Howard Street
and Chicago Avenue, on the east by the City of Evanston's boundaries and the Chicago Transit
Authority (CTA) Red Line, on the south by City boundaries and on the west by Ridge Avenue. The
TIF District contains mixed residential uses, retail/commercial properties and institutional uses.
Financial Summary
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Revenue
Net Property Taxes 194,881 350,000 530,000 545,000
Bond Proceeds - - - 200,000
Interest Income 344 400 100 -
Miscellaneous 33,014 - 50,000 100,500
Total Revenue 228,239$ 350,400$ 580,100$ 845,500$
Operating Expenditures
Natural Gas - - 2,000 -
Economic Development Projects - - - -
Capital Improvements 219,785 - 186,000 200,000
Service Agreements/Contracts - 300,000 - -
Developer Agreement Payments 505,855 - 480,000 490,000
Debt Service-- Interest 592 - 600 600
Repayment to Ec Dev Fund 48,500 45,500 45,500 47,500
Transfer Out- General Fund 120,400 60,000 60,000 60,000
Total Expenditures 895,132$ 405,500$ 774,100$ 798,100$
Net Surplus (Deficit)(666,893)$ (55,100)$ (194,000)$ 47,400$
Beginning Fund Balance 1,055,510$ -$ 388,617$ 194,617$
Ending Fund Balance 388,617$ -$ 194,617$ 242,017$
179
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Fund: 330 - HOWARD-RIDGE TIF FUND
Expenditures
Serv & Supplies - Services and Supplies
62509 SERVICE AGREEMENTS/ CONTRACTS - 300,000 - -
62706 REVENUE SHARING AGREEMENTS 505,855 - 480,000 490,000
64015 NATURAL GAS 4,942 - 2,000 -
Account Classification Total: Services and Supplies 510,797$ 300,000$ 482,000$ 490,000$
Capital Outlay - Capital Outlay
65507 PROPERTY ACQUISITIONS - - 186,000 200,000
65511 BUILDING IMPROVEMENTS 161,329 - - -
65515 OTHER IMPROVEMENTS 53,500 - - -
Account Classification Total: Capital Outlay 214,829$ -$ 186,000$ 200,000$
Debt Service - Debt Service
68315 DEBT SERVICE- INTEREST 593 - 600 600
Account Classification Total: Debt Service 593$ -$ 600$ 600$
Transfer - Interfund Transfers
66020 TRANSFERS TO OTHER FUNDS 48,500 45,500 45,500 47,500
66131 TRANSFER TO GENERAL FUND - 60,000 60,000 60,000
69100 TRANSFER TO GENERAL FUND 120,400 - - -
Account Classification Total: Interfund Transfers 168,900$ 105,500$ 105,500$ 107,500$
Department Total: 330 - HOWARD-RIDGE TIF FUND 895,132$ 405,500$ 774,100$ 798,100$
180
2015 ADOPTED BUDGET - OTHER FUNDS
#415 – Capital Improvements
The Capital Improvements fund accounts for all capital outlay expenditures not included in another
Fund as outline in the detailed Capital Improvements Plan.
Financial Summary
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Revenue
Bond Proceeds 8,538,259 8,331,458 8,470,000 7,360,650
Transfer from General Fund - - - -
Installment Loan Proceeds - - - -
Grants 882,160 5,382,638 1,768,634 4,774,000
Intergovernmental Revenue - - - -
Private Contributions - 708,000 708,000 -
Parking Fund Loan for Financial System - 100,000 100,000 -
Parking Fund Roadway w/Meters Transfer - - - 250,000
Transfer from Special Assessments Fund - - - 375,000
General Fund Allocation - 936,500 1,286,500 -
Miscellaneous 53,986 - 45,000 -
Interest Income 18,562 10,000 10,000 10,000
Total Revenue 9,492,967$ 15,468,596$ 12,388,134$ 12,769,650$
Operating Expenditures
Capital Outlay 6,119,879 17,835,016 11,900,000 17,482,150
Other Equipment - Financial System - 100,000 100,000 -
Bond Issuance Costs - - 57,000 60,000
Interfund Transfers Out 475,000 475,000 475,000 490,000
Total Expenditures 6,594,879$ 18,410,016$ 12,532,000$ 18,032,150$
Net Surplus (Deficit)2,898,088$ (2,941,420)$ (143,866)$ (5,262,500)$
Beginning Fund Balance 3,401,911$ -$ 6,299,999$ 6,156,133$
Ending Fund Balance 6,299,999$ -$ 6,156,133$ 893,633$
181
2015 ADOPTED BUDGET - OTHER FUNDS
#420 – Special Assessment
The Special Assessment Fund serves as a collection center for special assessments by residential
homeowners for their share of the cost for alley paving. Beginning in FY10-11, 100% of alley paving
costs (homeowner and City share) was paid out of this Fund.
Financial Summary
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Revenue
Special Assessments Collected 274,848 230,000 215,167 230,000
Bond Proceeds 241,906 250,000 250,000 250,000
Property Taxes - - - -
Investment Income 1,982 1,200 2,000 1,200
Miscellaneous - - - -
Total Revenue 518,736$ 481,200$ 467,167$ 481,200$
Operating Expenditures
Transfer to Debt Service Fund 317,660 169,848 169,848 260,698
Capital Projects 33,976 501,000 501,000 501,000
General Management Support - - - -
Other Costs - - - -
Total Expenditures 351,636$ 670,848$ 670,848$ 761,698$
Net Surplus (Deficit)167,100$ (189,648)$ (203,681)$ (280,498)$
Beginning Fund Balance 1,905,315$ -$ 2,072,415$ 1,868,734$
Ending Fund Balance 2,072,415$ -$ 1,868,734$ 1,588,236$
182
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Fund: 420 - SPECIAL ASSESSMENT FUND
Expenditures
Salary & Benefit - Salary and Benefits
61725 SOCIAL SECURITY 3 - - -
61730 MEDICARE 1 - - -
Account Classification Total: Salary and Benefits 4$ -$ -$ -$
Serv & Supplies - Services and Supplies
62716 BOND ISSUANCE COSTS 3,568 - - -
61060 SEASONAL EMPLOYEES 47 - - -
65040 JANITORIAL SUPPLIES 137 - - -
65095 OFFICE SUPPLIES 304 - - -
65110 RECREATION SUPPLIES 53 - - -
Account Classification Total: Services and Supplies 4,109$ -$ -$ -$
Capital Outlay - Capital Outlay
65515 OTHER IMPROVEMENTS 29,863 501,000 501,000 501,000
Account Classification Total: Capital Outlay 29,863$ 501,000$ 501,000$ 501,000$
Transfer - Interfund Transfers
66020 TRANSFERS TO OTHER FUNDS 317,660 169,848 169,848 260,698
Account Classification Total: Interfund Transfers 317,660$ 169,848$ 169,848$ 260,698$
Department Total: 420 - SPECIAL ASSESSMENT FUND 351,636$ 670,848$ 670,848$ 761,698$
183
2015 ADOPTED BUDGET - OTHER FUNDS
#505 – Parking
Financial Summary
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Revenue
Parking Lots & Meters Operations 2,443,331 3,070,000 3,130,000 3,130,000
Church Street Garage Operations 618,034 716,348 684,549 694,140
Maple Avenue Garage Operations 1,140,191 1,204,200 1,279,180 1,280,700
Sherman Avenue Garage Operations 1,600,383 1,417,275 1,466,214 1,543,471
Transfer In- Washington National TIF 3,631,350 2,925,296 2,925,296 3,711,770
Interfund Transfer- From Downtown II TIF - - - -
Downtown TIF Revenues - - - -
Interest Income 11,892 15,070 30,070 15,070
Miscellaneous Revenue 20,481 11,400 11,400 11,400
Grant Revenue 432,655 - - 12,125
Reserve for Future Repairs/Replacements - 2,034,004 2,034,004 -
DIVVY Revenue - - - 65,925
Total Revenue $ 9,898,317 $ 11,393,593 $ 11,560,713 $ 10,464,601
-
Operating Expenditures
7005 - Parking System Administration 804,417 976,363 1,106,948 1,172,138
7015 - Parking Lots and Meters 760,432 972,266 1,058,292 1,213,609
7025 - Church Street Self Park 414,444 624,855 617,308 629,856
7030 - Church Street Debt Payments 41,846 171,250 171,250 176,400
7036 - Sherman Avenue Garage 5,134,149 5,047,016 5,298,186 5,778,052
7037 - Maple Avenue Garage 861,836 1,654,244 1,650,107 1,658,921
7039 - Parking Debt 27,461 27,461 27,461 29,482
Transfer to General Fund 644,242 869,242 869,242 870,000
Transfer to Fleet 21,992 21,991 21,991 24,188
Transfer to Equipment Replacement 30,000 30,000 30,000 30,000
Transfer to Insurance Fund 490,236 319,648 319,648 319,648
DIVVY Expenses - - - 252,000
Capital Outlay 1,896,659 5,180,000 1,407,609 3,505,000
Total Expenditures $ 11,127,714 $ 15,894,336 $ 12,578,042 $ 15,659,294
Net Surplus (Deficit)(1,229,397)$ (4,500,740)$ (1,017,329)$ (5,194,693)$
Beginning Fund Balance 14,418,330$ -$ 13,062,819$ 12,585,490$
Reclassification from Fund Balance to Capital Assets (413,886)$ -$ -$ -$
Restricted for Capital Projects Fund Balance -$ -$ 2,034,004$ -$
Ending Fund Balance 13,602,819$ -$ 12,585,490$ 9,424,801$
Total Full-Time Equivalent Positions
Division
2015 Position
Total FTE
Parking System Management 6.50
Parking Lots and Meters 8.00
Maple Garage 1.00
Parking Fund Total 15.50
184
2015 ADOPTED BUDGET - OTHER FUNDS
#505 – Parking
2015 Initiatives
Continue to develop strategies to provide adequate and reasonable parking for business and
employees in partnership with Community and Economic Development in an effort to bring
business opportunities to the City. This will be a continuing initiative in every fiscal year
Develop a RFP/Bid document and select a firm by August 2015 for the management of the three
downtown parking decks. Develop an RFP/Bid Document and select a firm by September 2015
for the replacement of cameras in the three downtown parking decks. The current equipment has
reached its useful life cycle and needs to be upgraded providing enhanced security. Work with the
IT Division on the reducing costs for processing credit and other forms of monetary transactions
at the parking garages by researching alternatives to DSL
Staff to continue training and familiarization using the New World financial system
185
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Fund: 505 - PARKING SYSTEM FUND
Expenditures
Salary & Benefit - Salary and Benefits
61010 REGULAR PAY 861,418 992,355 992,352 1,045,230
61110 OVERTIME PAY 23,878 20,915 26,000 21,000
61114 SNOW OT 1,051 - - -
61210 LONGEVITY 14,411 18,294 18,294 -
61410 AFSCME SHIFT DIFFERENTIAL 683 - 5,202 -
61420 ANNUAL SICK LEAVE PAYOUT 2,465 - 3,227 -
61447 OPEB EXPENSES 5,644 - - -
61510 HEALTH INSURANCE 170,180 170,894 170,894 169,672
61615 LIFE INSURANCE 408 432 432 492
61626 CELL PHONE ALLOWANCE 730 672 672 852
61630 SHOE ALLOWANCE 1,395 1,395 1,509 1,473
61710 IMRF 100,215 111,171 111,171 123,660
61725 SOCIAL SECURITY 53,468 62,790 62,790 65,082
61730 MEDICARE 12,613 14,685 14,685 15,222
61815 IMRF PENSION CONTRIBUTIONS (SHORTFALL IN 2010)8,593 - - -
Account Classification Total: Salary and Benefits 1,257,153$ 1,393,603$ 1,407,228$ 1,442,683$
Serv & Supplies - Services and Supplies
61060 SEASONAL EMPLOYEES 3,072 10,833 10,833 10,833
62210 PRINTING - 83 83 83
62225 BLDG MAINTENANCE SERVICES 7,981 14,000 13,000 14,000
62230 IMPROVEMENT MAINT SERVICE 1,335 50,000 35,000 50,000
62245 OTHER EQMT MAINTENANCE 10,200 60,762 37,000 55,740
62275 POSTAGE CHARGEBACKS - 2,400 1,500 1,500
62295 TRAINING & TRAVEL 600 3,332 1,100 1,100
62315 POSTAGE 5,010 - 37 -
62346 REAL ESTATE TAX PAYMENTS TO COUNTY 50,656 - 41,981 42,000
62350 FISCAL AGENT SERVICES - 500 - 500
62360 MEMBERSHIP DUES 1,604 1,200 1,045 1,500
62375 RENTALS 54,530 74,986 60,000 62,000
62400 CONTRACT SVC-PARKING GARAGE - 1,654,588 1,647,588 1,660,588
62425 ELEVATOR CONTRACT COSTS - 106,126 98,700 103,476
62431 ARMORED CAR SERVICES - 45,000 40,000 65,000
62509 SERVICE AGREEMENTS/ CONTRACTS 1,886,377 227,650 220,200 219,200
62635 OTHER INSURANCE - 35,000 35,000 35,000
62660 BUSINESS ATTRACTION 84,197 95,000 89,000 95,000
62705 BANK SERVICE CHARGES 103,917 68,000 217,900 237,900
62715 AMORT.& BOND COSTS (96,003) - - -
62716 BOND ISSUANCE COSTS 34,591 - - -
64005 ELECTRICITY 256,812 320,413 333,000 333,000
64015 NATURAL GAS 1,024 1,100 1,100 1,100
64505 TELECOMMUNICATIONS 54,732 54,755 54,707 54,755
64540 TELECOMMUNICATIONS - WIRELESS 3,070 4,831 2,700 2,700
65005 AGRI/BOTANICAL SUPPLIES 4,369 4,000 4,000 4,000
65020 CLOTHING (226) 833 833 833
65040 JANITORIAL SUPPLIES - 833 833 833
65045 LICENSING/REGULATORY SUPP 1,942 4,165 4,000 4,165
65050 BLDG MAINTENANCE MATERIAL 18,039 30,499 29,400 29,800
65070 OFFICE/OTHER EQT MTN MATL 14,420 14,912 124,000 230,000
65085 MINOR EQUIPMENT & TOOLS 849 833 833 833
65095 OFFICE SUPPLIES 324 1,250 500 750
65115 TRAFFIC CONTROL SUPPLI 814 - - -
Account Classification Total: Services and Supplies 2,504,237$ 2,887,884$ 3,105,873$ 3,318,189$
Capital Outlay - Capital Outlay
65515 OTHER IMPROVEMENTS 701,646 5,290,000 1,442,550 3,529,850
Account Classification Total: Capital Outlay 701,646$ 5,290,000$ 1,442,550$ 3,529,850$
Depreciation - Depreciation Expense
68010 DEPRECIATION EXPENSE 2,639,870 1,943,217 1,943,217 1,943,217
Account Classification Total: Depreciation Expense 2,639,870$ 1,943,217$ 1,943,217$ 1,943,217$
186
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Contingencies - Contingencies
68205 CONTINGENCIES 64,349 14,746 10,683 12,965
Account Classification Total: Contingencies 64,349$ 14,746$ 10,683$ 12,965$
Debt Service - Debt Service
68305 DEBT SERVICE- PRINCIPAL 2,098,532 3,119,251 3,119,254 3,404,823
68315 DEBT SERVICE- INTEREST 846,044 4,753 308,355 512,829
Account Classification Total: Debt Service 2,944,576$ 3,124,004$ 3,427,609$ 3,917,652$
Miscellaneous - Miscellaneous
62603 DIVVY OPERATING EXPENSES - - - 252,000
Account Classification Total: Miscellaneous -$ -$ -$ 252,000$
Transfer - Interfund Transfers
62305 RENTAL OF AUTO-FLEET MAINTENANCE - 21,992 21,992 23,090
62309 RENTAL OF AUTO REPLACEMENT - 30,000 30,000 30,000
66130 TRANSFER TO INSURANCE FUND - 319,648 319,648 319,648
66131 TRANSFER TO GENERAL FUND - 869,242 869,242 870,000
69100 TRANSFER TO GENERAL FUND 644,242 - - -
69600 TRANSFER TO FLEET 21,992 - - -
69601 TRANSFER TO EQUIPMENT REPLACEMENT 30,000 - - -
69605 TRANSFER TO INSURANCE 319,648 - - -
Account Classification Total: Interfund Transfers 1,015,882$ 1,240,882$ 1,240,882$ 1,242,738$
Department Total: 505 - PARKING SYSTEM FUND 11,127,714$ 15,894,336$ 12,578,042$ 15,659,294$
187
2015 ADOPTED BUDGET - OTHER FUNDS
#510 - 513 – Water
The Utilities Department manages the Water Fund, which includes operations and capital improvements
for all divisions of the Evanston Water Utility.
Administration Division
The Administration Division manages the department’s workforce, administers capital improvement
projects, coordinates operations between the other divisions, and oversees all of the Utilities
Department’s key business processes.
Pumping Division
The Pumping Division oversees the City’s three lake water intakes, pumping of raw water to the start of
the water treatment process, pumping treated water to retail and wholesale customers, and operation of
Evanston’s water storage facilities. This includes monitoring and operation of water storage facilities in
Skokie’s water distribution system, as well as controlling the rate of supply to the Northwest Water
Commission.
Filtration Division
The Filtration Division manages the water treatment process, including chemical addition,
sedimentation, filtration, and disinfection. This division includes the City’s Water Quality Lab, which
monitors Evanston’s drinking water for compliance with water quality regulations and completes regular
reporting to the public and the Illinois Environmental Protection Agency to certify the quality of
Evanston’s water.
Distribution Division
The Distribution Division is responsible for operation, maintenance, and repair of the City’s water
mains, valves, and fire hydrants. Annual programs administered by this division include water main leak
detection, valve exercising, and fire hydrant testing. The division also administers the City’s cross
connection control program.
Meter Division
The Meter Division coordinates water meter reading and billing for Evanston’s 14,400 retail water and
sewer customers, as well as wholesale water billing for the Village of Skokie and the Northwest Water
Commission. The Meter Division also works with the Collector’s Office and the Distribution Division
to address late payments, water service shutoff/restoration, and billing of cross connection control fees.
Total Full-Time Equivalent Positions
Division
2015 Position
Total FTE
Water General Support 5.00
Pumping 12.00
Filtration 14.00
Distribution 12.00
Meter 1.50
Water Fund Total 44.50
188
2015 ADOPTED BUDGET - OTHER FUNDS
#510 - 513 – Water
Financial Summary
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Revenue
Evanston 5,947,632 6,252,400 6,357,400 6,983,000
Skokie 2,772,424 2,913,000 2,913,000 2,970,000
Northwest Commission 5,183,425 4,653,000 5,200,000 5,300,000
Cross Connection Control Fees 94,470 95,000 117,000 120,000
Investment Earnings 20,164 2,500 12,000 10,000
Debt Proceeds 2,043,779 4,000,000 2,870,000 6,100,000
Debt Proceeds (zero interest)- - - -
IEPA Loan - 2,000,000 1,430,000 6,190,000
Fees and Merchandise Sales 94,971 45,000 79,000 70,000
Fees and Outside Work 188,610 70,000 83,000 70,000
Water Meter Impact Fees - - 56,000 50,000
Grants 78,792 - 14,181 -
Insurance Reimbursement - - - -
Phosphate Sales 48,114 69,000 45,000 45,000
Property Sales and Rentals 235,936 227,316 227,316 146,100
Misc Revenue 92,165 - 4,300 5,000
Total Revenue 16,800,482$ 20,327,216$ 19,408,197$ 28,059,100$
Operating Expenditures
7100 - General Support 960,028 933,989 898,468 983,266
7105 - Pumping 2,226,781 2,355,718 2,172,119 2,426,701
7110 - Filtration 2,435,092 2,740,856 2,572,444 2,633,653
7115 - Distribution 1,389,136 1,425,352 1,450,368 1,724,142
7120 - Meter Maintenance 249,474 300,761 272,565 193,336
7125 - Other Operating Expenses 994,606 491,700 464,000 578,000
7130 - Capital Outlay 1,236,881 368,100 368,100 419,000
7131 - Capital Improvement 4,198,326 10,170,000 7,072,400 18,402,600
7133 - Debt Service 810,068 1,297,704 1,102,835 978,894
7133 - Debt Service - IEPA Loan 3382 67,504 67,505 67,505 67,505
Interfund Transfers Out- General Fund 3,356,300 3,369,559 3,369,559 3,194,053
Interfund Transfers Out- Insurance Fund 468,492 468,492 468,492 468,492
Total Expenses 18,392,688$ 23,989,736$ 20,278,855$ 32,069,642$
Net Surplus (Deficit)(1,592,206)$ (3,662,520)$ (870,658)$ (4,010,542)$
Beginning Unrestricted Fund Balance 9,192,655$ -$ 8,590,091$ 7,719,433$
Reclassification from Fund Balance to Capital Assets 989,642$ -$ -$ -$
Ending Unrestricted Fund Balance 8,590,091$ -$ 7,719,433$ 3,708,891$
189
2015 ADOPTED BUDGET - OTHER FUNDS
#510 - 513 – Water
FY2014 City Council Goal Performance
FY 2014 City Council Goal Department Initiative
Water and Sewer Managed several critical water system improvement projects, including
improvements to one of the water plant intakes, upgrade/replacement
of the City’s automatic meter reading and billing system, replacement
of the master flow meter on the primary transmission main leaving the
water plant, and chlorination equipment replacement.
Water and Sewer Continued working to expand the City’s wholesale water customer
base, including wholesale cost of service analysis and meetings with
potential and existing wholesale customers to discuss proposed rates
and needed capital improvements.
Water and Sewer Completed a two-year, proactive leak detection survey of the City’s
water mains, with the goal of reducing water loss throughout the City.
Several previously unknown water main leaks were located and
repaired.
Water and Sewer Completed a water main lining pilot project on Washington Street,
with the goal of lining more water mains in the future as a less
expensive and less disruptive alternative to water main replacement.
Water and Sewer Celebrated the 100-year anniversary of Evanston’s filtration plant, to
recognize the accomplishment of 100 years of safe, reliable drinking
water and excellent water plant operation.
Water and Sewer Utilities Department staff completed energy efficiency improvements
including installation of a variable speed drive on the primary pump at
the North Standpipe and replacement of site lighting at the South
Standpipe material storage yard.
2015 Initiatives
Be a leader in the public drinking water industry by providing high quality to over 350,000
customers in six communities, including vigilantly monitoring the quality and quantity of water
provided to our customers.
Assure the quality and reliability of the potable water supply by completing major water
treatment plant improvements including chemical feed and treatment process reliability
improvements, and initiation of finished water storage improvements to address structural
deterioration of clearwells built in 1914-1934.
Continue to develop and implement a strategy to expand Evanston’s wholesale water customer
base, including ongoing negotiations with Lincolnwood, as well as continued meetings with
other individual communities, the Northwest Water Commission, and Northwest Suburban
Municipal Joint Action Water Agency (NSMJAWA) on potential transmission main and water
plant improvements under various scenarios.
Improve water distribution system reliability and reduce water loss by expanding on the current
water main replacement and water main leak detection programs. Goals are to supplement water
main replacement with water main lining where feasible, to improve upon our historical 1%
annual water main renewal rate; and to survey the entire distribution system for leaks on a 2-3
year cycle.
190
2015 ADOPTED BUDGET - OTHER FUNDS
#510 - 513 – Water
Complete other major distribution system improvements including repair and repainting of the
City’s two standpipes and completion of the Automatic Meter Information project, which
includes replacement of over 1,000 water meters, replacement of the Meter Transmission Units
(MTUs) for all of the City's 14,400 water customers, and installation of a new data collection
system and customer interface web site.
Coordinate capital improvement projects with the Public Works Department and with TIF
District improvement projects to ensure cost-effective and efficient use of capital improvement
funding.
Ongoing Activity Measures
2013
Actual
2014
Estimated
2015
Projected
Number of customers experiencing unscheduled
disruption of water service 679 1,500* 750
Number of customer complaints about water
service (low pressure, service disruption, quality,
etc) 108 107 100
Days lost from work due to illness or injury 3.3 2.7 3.0
Number of Illinois Environmental Protection
Agency regulatory violations 0 0 0
Number of known breaks/leaks per mile of water
main 0.3 0.6* 0.3
Millions of gallons sold to outside communities
(wholesale) 10,885 MG 10,957 MG 11,500 MG
* The months of January - March 2014 were far colder than recent years and the harsh conditions resulted in
40% more water main breaks in this period than occurred during the same period in 2013. This is the primary
reason for the increase in unscheduled service disruptions and water main failure rate in 2014.
191
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Fund: 510 - 513 - WATER FUND
Expenditures
Department: 71 - UTILITIES
Salary & Benefit - Salary and Benefits
61010 REGULAR PAY 3,133,055 3,167,207 3,131,090 3,525,043
61050 PERMANENT PART-TIME - 18,579 12,000 17,892
61070 JOB TRAINING AND INTERNSHIPS 53,807 - - -
61072 JOB TRAINING PROGRAM - 93,600 93,600 81,120
61110 OVERTIME PAY 127,257 99,325 134,525 129,325
61114 SNOW OT 447 - - -
61210 LONGEVITY 55,863 61,040 60,209 -
61410 AFSCME SHIFT DIFFERENTIAL 16,334 - 10,400 -
61415 TERMINATION PAYOUTS - - 49,878 -
61420 ANNUAL SICK LEAVE PAYOUT 23,286 - 27,023 -
61430 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)30,725 - - -
61447 OPEB EXPENSES 27,340 - - -
61510 HEALTH INSURANCE 594,780 614,534 604,306 674,154
61615 LIFE INSURANCE 1,612 1,693 1,669 2,053
61625 AUTO ALLOWANCE 5,009 4,980 4,980 4,980
61626 CELL PHONE ALLOWANCE 308 360 360 360
61630 SHOE ALLOWANCE 6,125 5,425 5,286 5,286
61710 IMRF 379,759 355,107 351,422 419,970
61725 SOCIAL SECURITY 200,831 203,046 200,674 215,314
61730 MEDICARE 47,929 47,489 47,066 50,844
61815 IMRF PENSION CONTRIBUTIONS (SHORTFALL IN 2010)26,836 - - -
Account Classification Total: Salary and Benefits 4,731,303$ 4,672,385$ 4,734,488$ 5,126,341$
Serv & Supplies - Services and Supplies
61060 SEASONAL EMPLOYEES 9,682 10,400 10,400 10,400
62180 STUDIES (73,220) 327,000 300,000 380,000
62185 CONSULTING SERVICES 339,666 - - -
62210 PRINTING 2,609 7,000 7,500 7,300
62225 BLDG MAINTENANCE SERVICES 1,952 2,500 2,500 1,000
62230 IMPROVEMENT MAINT SERVICE 41,755 51,000 40,000 50,500
62235 OFFICE EQUIPMENT MAINT 1,272 1,600 1,600 1,500
62245 OTHER EQMT MAINTENANCE 25,540 103,400 63,400 92,900
62273 LIEN FILING FEE 40 1,500 1,500 1,500
62275 POSTAGE CHARGEBACKS - 6,500 5,500 6,400
62295 TRAINING & TRAVEL 19,007 22,200 22,200 22,200
62315 POSTAGE 22,885 19,500 19,580 19,500
62340 COMPTER LICENSE & SUPP 66,489 69,500 71,100 79,100
62345 COURT COST/LITIGATION 47 - - -
62360 MEMBERSHIP DUES 1,723 3,460 3,645 3,800
62380 COPY MACHINE CHARGES 1,200 1,200 1,200 1,200
62381 COPY MACHINE LEASES - 2,000 2,000 2,000
62415 DEBRIS/REMOVAL CONTRACTUAL COSTS - 40,000 40,000 38,000
62420 MWRD FEES 420,689 502,400 402,300 402,800
62455 WTR/SWR BILL PRINT AND MAIL CO 2,089 12,800 12,800 12,800
62460 WTR/SWR BILL EPAYMENT CONTRACTS - 15,000 14,400 14,400
62463 WATER MAINTENANCE CONTRACTS - 1,000 1,000 1,000
62465 OUTSIDE LABARATORY COSTS - 19,500 17,000 17,500
62466 HHS PROGRAM SERVICES 10,252 - - -
62509 SERVICE AGREEMENTS/ CONTRACTS 32,806 - - -
62705 BANK SERVICE CHARGES 18,857 - 20,000 -
62715 AMORT.& BOND COSTS (12,380) - - -
62716 BOND ISSUANCE COSTS 31,029 - - -
64005 ELECTRICITY 840,595 950,000 800,000 800,000
64015 NATURAL GAS 87,539 120,000 100,000 120,000
64505 TELECOMMUNICATIONS 9,537 9,400 11,700 13,600
64540 TELECOMMUNICATIONS - WIRELESS 17,785 17,550 20,850 21,700
65005 AGRI/BOTANICAL SUPPLIES 901 1,000 1,000 970
65010 BOOKS, PUBLICATIONS, MAPS 8,595 7,550 7,550 7,550
65015 CHEMICALS/ SALT 368,068 530,000 400,000 465,000
65020 CLOTHING 5,228 4,900 4,900 4,770
192
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
65030 PHOSPHATE CHEMICALS 78,050 104,000 104,000 101,000
65035 PETROLEUM PRODUCTS 17,863 15,500 15,400 15,000
65040 JANITORIAL SUPPLIES 3,316 6,400 6,300 6,000
65050 BLDG MAINTENANCE MATERIAL 6,108 7,500 7,500 6,700
65051 MATERIALS - STREETS DIVISION 9,154 27,600 27,600 27,600
65055 MATER. TO MAINT. IMP.138,435 160,000 160,000 155,000
65060 MATER. TO MAINT. AUTOS 37 - - -
65070 OFFICE/OTHER EQT MTN MATL 153,677 183,200 165,200 179,500
65075 MEDICAL & LAB SUPPLIES 15,031 17,000 17,000 16,400
65080 MERCHANDISE FOR RESALE 37,242 35,000 35,000 30,000
65085 MINOR EQUIPMENT & TOOLS 12,743 7,500 7,400 115,800
65090 SAFETY EQUIPMENT 5,021 8,800 8,800 6,700
65095 OFFICE SUPPLIES 6,289 5,000 5,000 4,900
65105 PHOTO/DRAFTING SUPPLIE 830 400 400 400
65550 AUTOMOTIVE EQUIPMENT - 184,600 184,600 349,500
65555 PERSONAL COMPUTER EQUIPMENT 38,872 12,000 12,500 13,000
65702 WATER GENERAL PLANT 47,037 173,500 173,500 62,500
Account Classification Total: Services and Supplies 2,871,941$ 3,807,860$ 3,335,825$ 3,689,390$
Capital Outlay - Capital Outlay
65515 OTHER IMPROVEMENTS - 10,170,000 7,072,400 18,402,600
Account Classification Total: Capital Outlay -$ 10,170,000$ 7,072,400$ 18,402,600$
Depreciation - Depreciation Expense
68010 DEPRECIATION EXPENSE 1,382,421 - - -
Account Classification Total: Depreciation Expense 1,382,421$ -$ -$ -$
Contingencies - Contingencies
68205 CONTINGENCIES (131) 1,000 1,000 1,000
Account Classification Total: Contingencies (131)$ 1,000$ 1,000$ 1,000$
Debt Service - Debt Service
68305 DEBT SERVICE- PRINCIPAL - 1,365,209 825,086 612,145
68315 DEBT SERVICE- INTEREST 298,850 - 345,254 434,254
Account Classification Total: Debt Service 298,850$ 1,365,209$ 1,170,340$ 1,046,399$
Miscellaneous - Miscellaneous
61071 INTERNSHIP PROGRAM - 12,480 4,000 12,480
62730 GAIN/LOSS SALE FIXED ASST 60,762 - - -
Account Classification Total: Miscellaneous 60,762$ 12,480$ 4,000$ 12,480$
Transfer - Interfund Transfers
62305 RENTAL OF AUTO-FLEET MAINTENANCE - 122,751 122,751 128,887
66020 TRANSFERS TO OTHER FUNDS 5,100,000 - - -
66130 TRANSFER TO INSURANCE FUND - 468,492 468,492 468,492
66131 TRANSFER TO GENERAL FUND - 3,369,559 3,369,559 3,194,053
69100 TRANSFER TO GENERAL FUND 3,356,300 - - -
69600 TRANSFER TO FLEET 122,751 - - -
69605 TRANSFER TO INSURANCE 468,492 - - -
Account Classification Total: Interfund Transfers 9,047,543$ 3,960,802$ 3,960,802$ 3,791,432$
Department Total: 510 - 513 - WATER FUND 18,392,688$ 23,989,736$ 20,278,855$ 32,069,642$
193
2015 ADOPTED BUDGET - OTHER FUNDS
#515 – Sewer
The Utilities Department manages the Sewer Fund, which includes operations and capital improvements
for the City’s Combined, Relief, and Storm Sewer Systems.
Sewer Division
The Sewer Division is responsible for operation, inspection, maintenance, and repair of the City’s sewer
mains and drainage structures. Annual programs administered by this division include sewer main and
drainage structure cleaning, root cutting, and televised internal sewer main inspection. This division also
responds to all reports of sewer backups and flooding.
Financial Summary
Total Full-Time Equivalent Positions
Division
2015 Position
Total FTE
Sewer 11.33
Sewer Fund Total 11.33
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Revenue
Operations 13,494,318 12,922,700 13,072,700 13,072,700
Debt Proceeds 1,851,827 - - -
Debt Proceeds - IEPA Loan 2,523,969 2,190,000 1,600,000 -
Transfer from Parking Fund - - - -
Investment Earnings 1,270 1,000 1,000 1,000
Grants - MWRD 860,353 - - -
Miscellaneous 15,881 4,165 4,165 4,165
Total Revenues 18,747,618$ 15,117,865$ 14,677,865$ 13,077,865$
Operating Expenditures
7400 - Sewer Operations 2,026,860 2,260,545 2,238,775 1,779,750
7410 - Other Operating Expenses 10,900 129,500 24,100 103,300
7411 - Interfund Transfers Out (excluding Fleet)602,398 622,316 622,316 818,608
7415 - Capital Outlay 13,714 47,500 47,500 13,500
7420 - Capital Improvement Account - 3,225,000 2,635,000 1,055,000
Depreciation 4,570,214 - - -
7500 - Debt Service 11,711,077 9,994,260 10,009,059 9,619,477
Total Expenses 18,935,163$ 16,279,121$ 15,576,750$ 13,389,635$
Net Surplus (Deficit) (187,545)$ (1,161,256)$ (898,885)$ (311,770)$
Beginning Unrestricted Fund Balance 4,199,578$ -$ 4,574,996$ 3,676,111$
Reclassification from Fund Balance to Capital Assets 562,963$ -$ -$ -$
Ending Unrestricted Fund Balance 4,574,996$ -$ 3,676,111$ 3,364,341$
194
2015 ADOPTED BUDGET - OTHER FUNDS
#515 – Sewer
FY 2014 City Council Goal Performance
FY 2014 City Council Goal Department Initiative
Water and Sewer Completed annual capital improvement programs including repairing
sewers and drainage structures on streets being resurfaced, stormwater
management improvements, and emergency sewer repairs.
Water and Sewer Rehabilitated over 1.8 miles (1.3%) of small diameter combined sewers
through cured in place pipe (CIPP) lining. This represents an
improvement over the historical rate of 1% annual rehabilitation of
combined sewers.
Water and Sewer Rehabilitated 1.02 miles of the City’s 7.2-mile network of large diameter
sewers (36” and larger) that are over 100 years old. The Utilities
Department was successful in applying for a state low interest loan to
fund this project.
Water and Sewer Sewer Division crews conducted preventative maintenance including
cleaning the sewer system in one-third of the City on an annual basis, as
well as contracting out the application of root treatments in one-third of
the sewer system to prevent sewer blockages due to tree root intrusion.
Crews cleaned over 2,800 drainage structures and flushed over 25,000
feet of sewer pipe.
Water and Sewer Sewer Division continues to replace or repair deteriorated drainage
structures and manholes, as well as collapsing sewer mains.
Water and Sewer Sewer Division crews performed closed circuit TV inspections of the
sewers under streets to be resurfaced in 2014, in order to determine the
repairs needed prior to paving the streets.
2015 Initiatives
Perform engineering design and secure state low interest loan funding for two additional large
diameter sewer rehabilitation projects scheduled for 2016 and 2017
Continue the annual small diameter sewer CIPP rehabilitation program at a rate of at least 1% of
the combined sewer system rehabilitated per year
Continue to coordinate the inspection and repair of sewer mains and drainage structures in
advance of the street resurfacing program
Continue preventative maintenance cleaning and inspection of sewer mains and drainage
structures
Continue to perform inspection of combined and storm sewer outfalls in accordance with IEPA
requirements
Increase stormwater management initiatives in compliance with requirements for National
Pollution Discharge Elimination System (NPDES) permit and Municipal Separate Storm Sewer
System (MS4) permit
195
2015 ADOPTED BUDGET - OTHER FUNDS
#515 – Sewer
Ongoing Activity Measures
2013
Actual
2014
Estimated
2015
Projected
Number of customer complaints about sewer
service (seepage, backups, overflows, etc.)
472* 428** 200
Days lost from work due to illness or injury 3.3 2.7 3.0
* A large rain event occurred in April 2013, which overwhelmed the MWRD TARP system; causing flooding
along the North Shore Channel and resultant surcharging of the City's combined sewers. However, the City's
relief sewer system functioned well, and Evanston experienced far fewer instances of basement sewer backups
and flooding than neighboring communities.
** A wet weather event coupling heavy rains with snow melt occurred in February 2014. The presence of
significant amounts of frozen snow covering drainage inlets combined with the heavy precipitation and snow
melt resulted in many reports of street flooding and other drainage issues.
196
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Fund: 515 - SEWER FUND
Expenditures
Salary & Benefit - Salary and Benefits
61010 REGULAR PAY 783,585 880,143 880,143 775,212
61050 PERMANENT PART-TIME - - - 27,040
61072 JOB TRAINING PROGRAM - 31,200 - -
61110 OVERTIME PAY 53,932 30,000 40,000 30,000
61210 LONGEVITY 17,037 16,716 16,716 -
61410 AFSCME SHIFT DIFFERENTIAL 327 - 500 -
61415 TERMINATION PAYOUTS 1,851 - - -
61420 ANNUAL SICK LEAVE PAYOUT 4,488 - 3,942 -
61430 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)7,042 - - -
61447 OPEB EXPENSES 8,035 - - -
61510 HEALTH INSURANCE 167,692 182,815 182,815 133,241
61615 LIFE INSURANCE 338 403 403 405
61626 CELL PHONE ALLOWANCE 54 - 3 -
61630 SHOE ALLOWANCE 1,852 1,860 1,845 1,845
61710 IMRF 97,511 98,655 98,655 94,586
61725 SOCIAL SECURITY 52,153 55,941 55,941 48,064
61730 MEDICARE 12,394 13,083 13,083 11,242
61815 IMRF PENSION CONTRIBUTIONS (SHORTFALL IN 2010)7,156 - - -
Account Classification Total: Salary and Benefits 1,215,447$ 1,310,816$ 1,294,046$ 1,121,635$
Serv & Supplies - Services and Supplies
61060 SEASONAL EMPLOYEES 3,666 4,800 4,800 5,200
62180 STUDIES - 75,000 800 75,000
62230 IMPROVEMENT MAINT SERVICE 26 15,000 6,000 10,000
62245 OTHER EQMT MAINTENANCE 5,254 6,000 6,000 5,500
62295 TRAINING & TRAVEL 997 3,000 3,000 2,500
62315 POSTAGE 10,090 17,000 12,000 12,000
62340 COMPTER LICENSE & SUPP 2,100 2,300 2,300 2,300
62360 MEMBERSHIP DUES - 200 200 200
62415 DEBRIS/REMOVAL CONTRACTUAL COSTS - 40,000 40,000 38,000
62421 NPDES FEES - SEWER 21,000 21,000 21,000 21,000
62455 WTR/SWR BILL PRINT AND MAIL CO - 9,800 6,000 7,000
62460 WTR/SWR BILL EPAYMENT CONTRACTS - 15,000 14,200 15,000
62461 SEWER MAINTENANCE CONTRACTS 730,000 730,000 730,000 735,000
62509 SERVICE AGREEMENTS/ CONTRACTS 609,176 - - -
62705 BANK SERVICE CHARGES 54,116 - - -
62716 BOND ISSUANCE COSTS 31,863 - - -
64540 TELECOMMUNICATIONS - WIRELESS 3,319 5,200 5,200 7,200
65015 CHEMICALS/ SALT 1,889 1,600 1,600 1,200
65020 CLOTHING 849 1,300 1,300 1,000
65040 JANITORIAL SUPPLIES - 400 400 400
65050 BLDG MAINTENANCE MATERIAL - - -
65051 MATERIALS - STREETS DIVISION 4,161 27,600 10,000 10,000
65055 MATER. TO MAINT. IMP.35,562 60,000 60,000 45,000
65070 OFFICE/OTHER EQT MTN MATL 6,716 7,000 7,000 7,000
65080 MERCHANDISE FOR RESALE - 35,000 35,000 1,000
65085 MINOR EQUIPMENT & TOOLS 7,502 3,500 3,500 3,300
65090 SAFETY EQUIPMENT 971 6,800 6,800 5,000
65550 AUTOMOTIVE EQUIPMENT 76,381 329,000 329,000 95,000
65555 PERSONAL COMPUTER EQUIPMENT 4,959 - - -
Account Classification Total: Services and Supplies 1,610,598$ 1,416,500$ 1,306,100$ 1,104,800$
Capital Outlay - Capital Outlay
65515 OTHER IMPROVEMENTS 2,815,000 2,710,000 2,120,000 520,000
65625 FURNITURE & FIXTURES 9,204 47,500 47,500 13,500
Account Classification Total: Capital Outlay 2,824,204$ 2,757,500$ 2,167,500$ 533,500$
Depreciation - Depreciation Expense
68010 DEPRECIATION EXPENSE 3,320,883 - - -
Account Classification Total: Depreciation Expense 3,320,883$ -$ -$ -$
197
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Debt Service - Debt Service
68305 DEBT SERVICE- PRINCIPAL 7,190,101 8,810,003 8,247,819 8,087,953
68315 DEBT SERVICE- INTEREST 1,993,804 1,184,257 1,761,240 1,531,524
Account Classification Total: Debt Service 9,183,904$ 9,994,260$ 10,009,059$ 9,619,477$
Miscellaneous - Miscellaneous
62696 PUBLIC EDUCATION - - - 5,000
Account Classification Total: Miscellaneous -$ -$ -$ 5,000$
Transfer - Interfund Transfers
62305 RENTAL OF AUTO-FLEET MAINTENANCE - 177,729 177,729 186,615
66026 TRANSFER TO DEBT SERVICE - 207,284 207,284 228,070
66130 TRANSFER TO INSURANCE FUND - 269,988 269,988 269,988
66131 TRANSFER TO GENERAL FUND - 145,044 145,044 320,550
69100 TRANSFER TO GENERAL FUND 142,200 - - -
69320 TRANSFERS TO DEBT SERVICE FUND 190,210 - - -
69600 TRANSFER TO FLEET 177,729 - - -
69605 TRANSFER TO INSURANCE 269,988 - - -
Account Classification Total: Interfund Transfers 780,127$ 800,045$ 800,045$ 1,005,223$
Department Total: 515 - SEWER FUND 18,935,163$ 16,279,121$ 15,576,750$ 13,389,635$
198
2015 ADOPTED BUDGET - OTHER FUNDS
#520 – Solid Waste
Full refuse-removal service is provided once per week to all family residences of 1-4 units under this
program element. Twenty routes are scheduled for a four-day work week (Monday through Thursday).
Condominium buildings and cooperative apartment units are serviced twice a week by a private hauler.
The Solid Waste Agency of Northern Cook County (SWANCC) provides a recycling incentive rebate
that is based on the tons of recycled material collected. The incentive is used to offset operational costs.
Yard waste removal service is provided once per week to all qualified residential units under the Solid
Waste Fund. Yard waste collection runs from the first week of April through the first week of
December. During the fall, yard waste operations increase dramatically with the addition of leaf
collection. This Fund is responsible for costs associated with leaf collection. All residential streets posted
with alternate parking signs are cleaned at least twice during the leaf collection operation. This seven-
week operation begins in mid-October and continues until the end of November. Streets requiring
special posting are cleaned during the first two weeks of November.
Financial Summary
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Revenue
Property Tax Transfer from General Fund 1,245,967 1,055,967 1,055,967 1,055,967
Solid Waste Franchise Fees 199,980 175,000 175,000 175,000
SWANCC Recycling Incentive 30,467 25,000 6,952 4,000
Sanitation Charges 3,013,668 3,334,033 3,400,000 3,467,394
Sanitation Svc. Chg. Penalty 44,099 45,000 55,000 45,000
Special Pickup Fees 86,804 100,000 86,000 100,000
State Recycling Grant - - - -
Investment Income 20 - - -
Trash Cart Sales 27,697 15,000 25,000 15,000
Yard Waste Fee 248,077 220,000 220,000 220,000
Total Revenues $ 4,896,779 $ 4,970,000 $ 5,023,919 $ 5,082,361
Operating Expenditures
Refuse Collection & Disposal 2,882,420 3,372,698 3,060,832 3,209,621
Residential Recycling Collection 1,223,782 1,186,134 1,120,583 1,281,949
Yard Waste Collection 626,253 750,250 662,846 700,250
Total Expenses 4,732,455$ 5,309,082$ 4,844,261$ 5,191,820$
Net Surplus (Deficit) $ 164,324 $ (339,082) $ 179,658 $ (109,459)
Beginning Fund Balance (1,447,884)$ -$ (1,283,560)$ (1,103,902)$
Ending Fund Balance (1,283,560)$ -$ (1,103,902)$ (1,213,361)$
199
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Fund: 520 - SOLID WASTE FUND
Expenditures
Salary & Benefit - Salary and Benefits
61110 OVERTIME PAY 30,786 22,000 50,059 25,000
61114 SNOW OT 2,772 - - -
61615 LIFE INSURANCE 220 226 226 255
61010 REGULAR PAY 471,719 533,626 426,721 584,826
61050 PERMANENT PART-TIME 5,082 - - -
61055 TEMPORARY EMPLOYEES - - 4,402 -
61210 LONGEVITY 5,519 6,900 6,141 -
61410 AFSCME SHIFT DIFFERENTIAL 27 - 128 -
61415 TERMINATION PAYOUTS 1,024 - - -
61510 HEALTH INSURANCE 114,000 106,620 95,532 126,389
61630 SHOE ALLOWANCE 1,240 1,395 1,240 155
61725 SOCIAL SECURITY 35,426 37,021 30,445 36,372
61730 MEDICARE 8,354 8,658 7,120 8,507
61447 OPEB EXPENSES 5,854 - - -
61710 IMRF 57,690 59,458 47,684 69,165
61815 IMRF PENSION CONTRIBUTIONS (SHORTFALL IN 2010)- - - -
Account Classification Total: Salary & Benefit - Salary and Benefits 739,715$ 775,904$ 669,698$ 850,669$
Serv & Supplies - Services and Supplies
64005 ELECTRICITY 3,654 - 3,000 3,000
64006 LIGHTING - - - -
64015 NATURAL GAS 7,172 - 6,300 6,000
62275 POSTAGE CHARGEBACKS - 200 - -
62295 TRAINING & TRAVEL 365 900 800 800
62380 COPY MACHINE CHARGES 1,326 1,326 1,326 1,326
62390 CONDOMINIUM REFUSE COLL 383,283 399,950 385,000 385,000
62405 SWANCC DISPOSAL FEES 731,376 1,000,000 800,000 800,000
62415 DEBRIS/REMOVAL CONTRACTUAL COSTS - 2,493,000 2,365,000 2,501,120
62509 SERVICE AGREEMENTS/ CONTRACTS 2,263,959 - - -
61060 SEASONAL EMPLOYEES 73,593 50,000 57,355 50,000
65015 CHEMICALS/ SALT - 200 - 200
65020 CLOTHING (217) 1,250 - 250
65055 MATER. TO MAINT. IMP.109 400 400 400
65085 MINOR EQUIPMENT & TOOLS 1,143 700 700 700
65090 SAFETY EQUIPMENT 62 1,000 - 1,000
65125 OTHER COMMODITIES - 750 - 750
Account Classification Total: Serv & Supplies - Services and Supplies 3,465,825$ 3,949,676$ 3,619,881$ 3,750,546$
Capital Outlay - Capital Outlay
65625 FURNITURE & FIXTURES 12,369 25,000 19,480 25,000
Account Classification Total: Capital Outlay - Capital Outlay 12,369$ 25,000$ 19,480$ 25,000$
Debt Service - Debt Service
68310 DEBT SERVC OTHER AGENCIES 36,214 83,300 60,000 60,000
68315 DEBT SERVICE- INTEREST 3,130 - - -
Account Classification Total: Debt Service - Debt Service 39,345$ 83,300$ 60,000$ 60,000$
Miscellaneous - Miscellaneous
62001 SHORT TERM BUDGETING SALARY COSTS - - - 500
67107 OUTREACH - - - 15,000
Account Classification Total: Miscellaneous - Miscellaneous -$ -$ -$ 15,500$
Transfer - Interfund Transfers
62305 RENTAL OF AUTO-FLEET MAINTENANCE - 298,071 298,071 312,974
62309 RENTAL OF AUTO REPLACEMENT - 177,131 177,131 177,131
69600 TRANSFER TO FLEET 298,071 - - -
69601 TRANSFER TO EQUIPMENT REPLACEMENT 177,131 - - -
Account Classification Total: Transfer - Interfund Transfers 475,202$ 475,202$ 475,202$ 490,105$
Department Total: 520 - SOLID WASTE FUND 4,732,455$ 5,309,082$ 4,844,261$ 5,191,820$
200
2015 ADOPTED BUDGET - OTHER FUNDS
#600 – Fleet Services
Fleet Services General Support maintains operating cost records, provides billing and chargeable data to
all user City departments, develops vehicle specifications, and purchases vehicular and other equipment.
In addition, Fleet Services prepares documents and provides disposal of surplus vehicles and equipment
through auction services. Overall supervision of department personnel is provided, as is training,
direction and coordination of all activities to ensure effective and efficient operations.
Key emphasis is placed on reducing down time, which is the amount of time a vehicle or piece of
equipment is out of service for repair.
Financial Summary
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Revenue
General Fund 3,107,358 2,507,356 2,507,356 2,631,999
Library Fund 2,381 2,381 2,381 2,500
Parking Fund 21,992 21,992 21,992 24,188
Water Fund 122,751 122,751 122,751 135,023
Sewer Fund 177,729 177,729 177,729 195,501
Solid Waste Fund 298,071 298,071 298,071 327,877
Sale of Surplus Property - - - -
Damage to City Property - 24,798 24,798 24,798
Additional Transfer from General Fund - - - -
Miscellaneous Revenue 46,349 10,000 55,100 56,781
Interest Income - 1,000 1,000 1,000
Total Revenues 3,776,631$ 3,166,078$ 3,211,178$ 3,399,667$
Operating Expenditures
General Support 271,772 293,619 272,309 288,995
Major Maintenance 3,287,552 3,284,528 3,205,078 3,255,342
Transfer to Equipment Replacement Fund - - - -
Total Expenditures 3,559,324$ 3,578,147$ 3,477,387$ 3,544,337$
Net Surplus (Deficit)217,307$ (412,069)$ (266,209)$ (144,670)$
Beginning Fund Balance (107,097)$ -$ 110,566$ (155,643)$
Reclassification from Fund Balance to Capital Assets 356$ -$ -$ -$
Ending Fund Balance 110,566$ -$ (155,643)$ (300,313)$
Total Full-Time Equivalent Positions
Division
2015 Position
Total FTE
General Support 2.00
Major Maintenance 10.50
Fleet Services Fund Total 12.50
201
2015 ADOPTED BUDGET - OTHER FUNDS
#600 – Fleet Services
2015 Initiatives
Maintain the 10-year vehicle/equipment replacement and funding requirements schedule
Continue to explore opportunities to "right-size" the fleet where applicable without affecting
timely City services
Complete vehicle prevention and maintenance schedules at a 95% rate
Provide timely repair services to continue to maintain an overall downtime of less than 6% on a
monthly basis
Complete training of each new employee prior to placing a new vehicle/equipment into service
Provide each employee with at least one training opportunity annually to enhance technical and
interpersonal skills
Expand use of fleet management software in order to improve timely customer service
Conduct internal analysis of overall Fleet Services operations, including parts purchasing and
inventory, work order process, accurate billable hours/mechanic, preventative maintenance
schedules, etc., to identify potential improvements in service
Performance Report on FY 2014 Program Objectives
The vehicle replacement plan was updated to reflect current needs and reduced budget capacity.
All programmed vehicle replacements orders are planned to be completed prior to December
2014.
The Capital Outlay Account and Sales of Surplus Vehicles accounts were moved to Equipment
Replacement Fund # 601 in FY 2011 for FY 2012.
202
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Fund: 600 - FLEET SERVICES FUND
Expenditures
Salary & Benefit - Salary and Benefits
61010 REGULAR PAY 740,103 847,577 776,909 826,306
61050 PERMANENT PART-TIME - - - 46,800
61110 OVERTIME PAY 33,779 33,248 21,920 21,920
61114 SNOW OT 14,402 - - -
61210 LONGEVITY 10,588 13,032 5,660 -
61410 AFSCME SHIFT DIFFERENTIAL 6 2,297 2,297 3,000
61415 TERMINATION PAYOUTS 6,707 - - -
61420 ANNUAL SICK LEAVE PAYOUT 3,496 - - -
61447 OPEB EXPENSES 3,889 - - -
61510 HEALTH INSURANCE 182,968 201,961 201,961 185,634
61615 LIFE INSURANCE 446 466 466 518
61625 AUTO ALLOWANCE 1,907 1,896 1,896 1,896
61626 CELL PHONE ALLOWANCE 676 672 50 -
61630 SHOE ALLOWANCE 1,550 1,550 1,705 1,395
61710 IMRF 91,247 94,667 87,164 102,315
61725 SOCIAL SECURITY 48,363 53,327 49,166 57,085
61730 MEDICARE 11,437 12,472 11,498 15,177
Account Classification Total: Salary and Benefits 1,151,563$ 1,263,165$ 1,160,692$ 1,262,046$
Serv & Supplies - Services and Supplies
62205 ADVERTISING 151 7,498 3,817 3,498
62235 OFFICE EQUIPMENT MAINT 110 2,900 2,900 2,900
62240 AUTOMOTIVE EQMP MAINT 37,352 20,000 20,000 20,000
62245 OTHER EQMT MAINTENANCE 9,800 10,700 12,200 10,700
62275 POSTAGE CHARGEBACKS - 200 200 200
62295 TRAINING & TRAVEL 3,230 3,000 4,200 4,200
62315 POSTAGE 55 - 219 200
62340 COMPTER LICENSE & SUPP 5,353 10,395 5,395 5,395
62355 LAUNDRY/OTHER CLEANING 15,353 7,000 14,882 14,882
62360 MEMBERSHIP DUES 819 1,517 1,525 1,625
62375 RENTALS - 2,499 1,249 1,249
62380 COPY MACHINE CHARGES 519 519 519 519
64505 TELECOMMUNICATIONS 5,000 4,744 4,744 4,744
64540 TELECOMMUNICATIONS - WIRELESS 1,769 2,250 2,250 2,250
65010 BOOKS, PUBLICATIONS, MAPS 648 1,000 1,000 1,000
65015 CHEMICALS/ SALT 11,868 13,000 13,285 12,886
65020 CLOTHING 750 684 663
65035 PETROLEUM PRODUCTS 1,112,660 1,020,000 1,071,084 1,071,084
65040 JANITORIAL SUPPLIES - 667 417 417
65045 LICENSING/REGULATORY SUPP 5,902 83,300 42,967 41,687
65050 BLDG MAINTENANCE MATERIAL 16,932 33,000 20,250 19,650
65055 MATER. TO MAINT. IMP.- 3,000 3,000 2,910
65060 MATER. TO MAINT. AUTOS 1,035,216 950,000 950,000 920,829
65065 TIRES & TUBES 92,647 90,000 89,931 87,233
65070 OFFICE/OTHER EQT MTN MATL 141 - - -
65085 MINOR EQUIPMENT & TOOLS 20,200 19,000 19,000 19,000
65090 SAFETY EQUIPMENT 4,888 666 4,000 4,000
65095 OFFICE SUPPLIES 2,465 2,000 1,800 2,300
65115 TRAFFIC CONTROL SUPPLI 630 - - -
Account Classification Total: Services and Supplies 2,383,707$ 2,289,605$ 2,291,518$ 2,256,021$
Ins & Chg Backs - Insurance and Other Chargebacks
66025 TRANSFER TO DEBT SERVICE - ERI 24,054 24,927 24,927 25,820
Account Classification Total: Insurance and Other Chargebacks 24,054$ 24,927$ 24,927$ 25,820$
Contingencies - Contingencies
68205 CONTINGENCIES - 450 250 450
Account Classification Total: Contingencies -$ 450$ 250$ 450$
Department Total: 600 - FLEET SERVICES FUND 3,559,324$ 3,578,147$ 3,477,387$ 3,544,337$
203
2015 ADOPTED BUDGET - OTHER FUNDS
#601 – Equipment Replacement
The Equipment Replacement Fund accounts for all vehicle and equipment replacement purchases, new
additions to the fleet and some rental and lease activities not included in another fund as outlined in the
Equipment Replacement Plan. The Equipment Replacement Fund was created as part of the FY 2012
Budget. Charges associated with the Equipment Replacement Fund were previously part of the Fleet
Services Fund.
FY 2014 budgeted expenses include the payment of $241,148 in vehicles ordered in 2014 but delivered
until FY 2015; FY 2014 budgeted expenses include $1.6M in new vehicle expenses.
Financial Summary
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Revenue
General Fund 1,242,590 1,242,590 1,242,590 1,242,590
Library Fund 1,700 1,700 1,700 1,700
Parking Fund 30,000 30,000 30,000 30,000
Water Fund - - - -
Sewer Fund - - - -
Solid Waste Fund 177,131 177,131 177,131 177,131
Sale of Surplus Property 131,072 210,217 210,217 210,217
Bond Proceeds - 1,000,000 1,000,000 -
Total Revenues 1,582,493$ 2,661,638$ 2,661,638$ 1,661,638$
Operating Expenditures
Capital Outlay 1,625,725 2,494,000 2,744,000 1,515,422
Carryover Capital Outlay - 200,000 - -
Capital Leases - 50,000 - -
Total Expenditures 1,625,725$ 2,744,000$ 2,744,000$ 1,515,422$
Net Surplus (Deficit)(43,232)$ (82,362)$ (82,362)$ 146,216$
Beginning Fund Balance 1,500,482$ -$ 588,983$ 506,621$
Reclassification from Fund Balance to Capital Assets (868,267)$ -$ -$ -$
Ending Unrestricted Fund Balance 588,983$ -$ 506,621$ 652,837$
204
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Fund: 601 - EQUIPMENT REPLACEMENT FUND
Expenditures
Serv & Supplies - Services and Supplies
62375 RENTALS 16,667 25,000 25,000 25,000
62402 VEHICLE LEASE CHARGES 26,019 25,000 25,000 35,000
65060 MATER. TO MAINT. AUTOS 3,864 - - -
65550 AUTOMOTIVE EQUIPMENT - 2,694,000 2,694,000 1,455,422
Account Classification Total: Services and Supplies 46,550$ 2,744,000$ 2,744,000$ 1,515,422$
Depreciation - Depreciation Expense
68010 DEPRECIATION EXPENSE 1,579,175 - - -
Account Classification Total: Depreciation Expense 1,579,175$ -$ -$ -$
Department Total: 601 - EQUIPMENT REPLACEMENT FUND 1,625,725$ 2,744,000$ 2,744,000$ 1,515,422$
205
2015 ADOPTED BUDGET - OTHER FUNDS
#605 – Insurance
The City maintains excess liability coverage for general tort matters. The City's self-insured retention is
$1,250,000. The City also maintains insurance in the areas of property, inland marine, and paramedic.
Claims are recorded when a determinable loss has been incurred, including reported losses and an
estimated amount for losses incurred, but not yet reported, at year-end. The general liability claims
account is administered by the Law Department. The worker's compensation account is administered by
the Administrative Services Department.
Total Full-Time Equivalent Positions
Division
2015 Position
Total FTE
Risk Management 4.00
Employee Benefits 1.00
Insurance Fund Total 5.00
2015 Initiatives
Continue to work with Departments to establish short and long-term goals to address issues
identified in the 2012 Safety Audit conducted by CCMSI
Continue to work with Departments to identify and support training needs specific to their
employees and their safety issues - identified in 2012 audit
Continue to work with Facilities management to establish short and long-term goals to address
facility issues identified in the 2012 audit
Continue to update and/or create missing safety policies that support the safety of our
employees - suggestions presented in 2012 audit
Continue to identify and support City-wide training needs of employees that will increase safety
and reduce employee injuries
Develop and disseminate a Safety Mission, which will serve as a guide for policies, job
descriptions, decisions, etc.
206
2015 ADOPTED BUDGET - OTHER FUNDS
#605 – Insurance
Financial Summary
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Revenue
General Admin Contribution- General Fund 121,204 121,204 121,204 121,204
General Admin Contribution- E911 930 930 930 930
General Admin Contribution- CDBG 930 930 930 930
General Admin Contribution- E.D.930 930 930 930
General Admin Contribution- Parking 17,032 17,032 17,032 17,032
General Admin Contribution- Water Fund 24,962 24,962 24,962 24,962
General Admin Contribution- Sewer Fund 14,385 14,385 14,385 14,385
Liability/Property Contribution- General Fund 909,150 909,150 909,150 909,150
Liability/Property Contribution- E911 6,972 6,972 6,972 6,972
Liability/Property Contribution- CDBG 6,972 6,972 6,972 6,972
Liability/Property Contribution- E.D.6,972 6,972 6,972 6,972
Liability/Property Contribution- Parking Fund 127,731 127,731 127,731 127,731
Liability/Property Contribution- Water Fund 187,209 187,209 187,209 187,209
Liability/Property Contribution- Sewer Fund 107,887 107,887 107,887 107,887
Workers' Comp Contribution- General Fund 1,244,860 1,244,860 1,244,860 1,244,860
Workers' Comp Contribution- Library Fund 5,898 40,000 40,000 40,000
Workers' Comp Contribution- E911 9,546 9,546 9,546 9,546
Workers' Comp Contribution- CDBG 9,546 9,546 9,546 9,546
Workers' Comp Contribution- E.D.9,546 9,546 9,546 9,546
Workers' Comp Contribution- Parking Fund 174,886 174,886 174,886 174,886
Workers' Comp Contribution- Water Fund 256,322 256,322 256,322 256,322
Workers' Comp Contribution- Sewer Fund 147,716 147,716 147,716 147,716
Subrogation Proceeds 155,102 100,000 90,000 100,000
Yearend Transfer from General Fund 874,289 - - -
Investment Income 212 1,000 500 1,000
Workers Comp & Liability - Subtotal 4,421,189$ 3,526,688$ 3,516,188$ 3,526,688$
Health Insurance Chargebacks- General Fund 8,262,909 8,780,657 8,750,081 8,646,184
Health Insurance Chargebacks - Library Fund 318,681 366,065 365,363 448,539
Health Insurance Chargebacks - NSP2 Fund 16,390 6,863 6,819 5,608
Health Insurance Chargebacks- E911 Fund 81,545 71,410 71,237 76,210
Health Insurance Chargebacks- CDBG 12,586 31,521 27,000 40,860
Health Insurance Chargebacks- E.D. Fund 49,968 49,098 48,992 76,165
Health Insurance Chargebacks- HOME Fund - 2,735 - -
Health Insurance Chargebacks- Parking Fund 170,588 171,325 170,894 169,672
Health Insurance Chargebacks- Water Fund 596,392 616,227 604,306 674,154
Health Insurance Chargebacks- Sewer Fund 168,030 183,218 182,815 133,241
Health Insurance Chargebacks - Solid Waste 114,220 106,846 95,532 126,389
Health Insurance Chargebacks- Fleet Fund 183,414 202,427 201,961 185,634
Retiree Health Insurance Contributions 1,688,954 1,970,647 1,750,000 1,970,647
Employee Health Insurance Contributions 1,489,664 1,706,017 1,600,000 1,706,017
SWANNC-Health Insurance Contributions - - 77,000 77,000
Misc Revenue 300,000 200,000 -
One Time IPBC Distribution 300,000 - - -
Health & Life Insurance - Subtotal 13,453,341$ 14,565,056$ 14,152,000$ 14,336,320$
Total Revenues 17,874,530$ 18,091,744$ 17,668,188$ 17,863,008$
207
2015 ADOPTED BUDGET - OTHER FUNDS
#605 – Insurance
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Expenditures
General Administration & Support 286,369 501,548 468,752 530,892
Liability/Property Insurance Premiums 455,514 470,000 491,000 490,000
Liability Legal Fees 460,204 350,000 340,000 350,000
Settlement costs - Liability 471,052 400,000 400,000 400,000
Transfer to Debt Service to ERI 8,325 8,627 8,627 8,936
Workers' Comp Insurance Premiums 111,111 114,400 118,531 120,000
Workers' Comp Legal Fees 38,694 8,500 40,000 70,000
Workers' Comp Medical Payments 493,886 600,000 600,000 650,000
Workers' Comp Settlement Payments 899,625 1,100,000 900,000 900,000
Workers' Comp TPA Pymts (non specific)154,244 - 140,000 -
Workers' Comp TTD Pymts (non sworn)- 125,000 100,000 50,000
Workers' Comp & Liability - Subtotal 3,379,024$ 3,678,075$ 3,606,910$ 3,569,828$
General Administration & Support 87,437 99,805 88,763 98,124
Health Insurance Premiums 13,183,406 14,197,604 13,300,000 13,450,000
Health Insurance Opt Out Payments 45,133 91,800 90,000 91,800
Health & Life Insurance - Subtotal 13,315,976$ 14,389,209$ 13,478,763$ 13,639,924$
Total Expenditures 16,695,000$ 18,067,284$ 17,085,673$ 17,209,752$
Workers' Comp & Liability Surplus (Deficit) 1,042,165$ (151,387)$ (90,722)$ (43,140)$
Health & Life Insurance Surplus (Deficit) 137,365$ 175,847$ 673,237$ 696,396$
Net Surplus (Deficit) 1,179,530$ 24,460$ 582,515$ 653,256$
Beginning Fund Balance (7,376,499)$ -$ (3,727,662)$ (3,145,147)$
Adjustment to GAAP Basis of Accounting 2,469,307$ -$ -$ -$
Ending Fund Balance (3,727,662)$ -$ (3,145,147)$ (2,491,891)$
208
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Fund: 605 - INSURANCE FUND
Expenditures
Salary & Benefit - Salary and Benefits
61010 REGULAR PAY 230,731 362,129 307,124 359,308
61110 OVERTIME PAY 4,621 - 11,000 -
61210 LONGEVITY 1,893 1,840 852 -
61415 TERMINATION PAYOUTS 4,786 - 10,000 -
61420 ANNUAL SICK LEAVE PAYOUT 199 - - -
61430 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)2,347 - 989 -
61510 HEALTH INSURANCE - 55,621 20,000 23,366
61615 LIFE INSURANCE 25,359 153 - 244
61625 AUTO ALLOWANCE 604 600 600 600
61710 IMRF 31,754 40,037 34,500 42,576
61725 SOCIAL SECURITY 17,236 22,132 20,000 22,428
61730 MEDICARE 4,066 5,176 4,500 5,246
Account Classification Total: Salary and Benefits 323,595$ 487,688$ 409,565$ 453,768$
Serv & Supplies - Services and Supplies
62130 LEGAL SERVICES-GENERAL 571,721 350,000 340,000 350,000
62260 SETTLEMENT COSTS - LIABILITY 471,053 400,000 400,000 400,000
62266 TPA SERVICE CHARGES 107,155 125,000 120,000 130,000
62295 TRAINING & TRAVEL - 416 200 4,000
62310 CITY WIDE TRAINING - 20,000 10,000 20,000
62615 INSURANCE PREMIUM 455,514 470,000 491,000 490,000
65010 BOOKS, PUBLICATIONS, MAPS 482 415 - 415
65085 MINOR EQUIPMENT & TOOLS - - 10,050 -
65125 OTHER COMMODITIES - 833 200 833
Account Classification Total: Services and Supplies 1,605,925$ 1,366,664$ 1,371,450$ 1,395,248$
Ins & Chg Backs - Insurance and Other Chargebacks
62640 WORKMEN'S COMP INSURANCE - - -
66025 TRANSFER TO DEBT SERVICE - ERI 8,325 8,627 8,627 8,936
66040 GENERAL ADMINISTRATION & SUPPORT 3,138 - 2,500 -
66044 WORKERS COMP INSURANCE PREMIUMS 111,111 114,400 118,531 120,000
66045 WORKERS COMP LEGAL FEES 38,694 80,500 40,000 70,000
66046 WORKERS COMP MEDICAL PAYMENTS 493,952 600,000 600,000 650,000
66047 WORKERS COMP SETTLEMENT PAYMENTS 899,625 1,100,000 900,000 900,000
66048 WORKERS COMP TTD PYMTS (NON SPECIFIC)46,591 - 120,000 -
66049 WORKERS COMP TTD PYMTS (NON SWORN)46,591 - 100,000 50,000
66050 HEALTH INSURANCE PREMIUMS-PPO 9,331,961 10,144,603 9,600,000 9,600,000
66051 HEALTH INSURANCE PREMIUMS-HMO 3,718,263 4,053,002 3,700,000 3,850,000
66054 MEDICARE SUPPLEMENT- SENIOR'S CHOICE 20,097 20,000 25,000 20,000
66059 HEALTH INSURANCE OPT OUT EXPENSE 45,133 91,800 90,000 91,800
Account Classification Total: Insurance and Other Chargebacks 14,763,480$ 16,212,932$ 15,304,658$ 15,360,736$
Miscellaneous - Miscellaneous
62605 OTHER CHARGES 2,000 - - -
Account Classification Total: Miscellaneous 2,000$ -$ -$ -$
Department Total: 605 - INSURANCE FUND 16,695,000$ 18,067,284$ 17,085,673$ 17,209,752$
209
2015 ADOPTED BUDGET - OTHER FUNDS
#700 – Fire Pension
Every Illinois municipality having a population of not less than 5,000 and not more than 500,000 must
have a Fire Pension Fund as prescribed in 40ILCS 5/4-101.
Financial Summary
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Revenue
Property Taxes 6,049,233 6,061,575 6,149,000 6,061,575
Personal Property Replacement Tax 280,000 280,000 280,000 280,000
Interest on Investment 1,564,893 850,000 850,000 850,000
Participants' Contribution 975,932 950,000 965,000 978,500
Unrealized Gain (Loss)5,233,195 - - -
Misc Income 150 - - -
Total Revenues 14,103,403$ 8,141,575$ 8,244,000$ 8,170,075$
Operating Expenditures
Administrative Expense 271,223 204,000 150,000 150,000
Retirees Pensions 4,871,953 4,995,500 5,000,000 5,150,000
Widows' Pensions 1,053,398 1,071,200 1,071,000 1,103,130
Disability Pension 1,304,970 1,358,125 1,350,000 1,390,500
QUILDRO 90,364 90,000 90,000 93,000
Total Expenditures 7,591,908$ 7,718,825$ 7,661,000$ 7,886,630$
Net Surplus (Deficit) 6,511,495$ 422,750$ 583,000$ 283,445$
Beginning Net Assets held in Trust 58,463,916$ -$ 65,024,941$ 65,607,941$
Property Tax Adjustment for GAAP Basis 49,530$ -$ -$ -$
Ending Net Assets held in Trust 65,024,941$ -$ 65,607,941$ 65,891,386$
210
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Fund: 700 - FIRE PENSION FUND
Expenditures
Salary & Benefit - Salary and Benefits
61755 PENSION-ADMIN. EXPENSE 271,223 204,000 150,000 150,000
61770 RETIRED EMPLOYEES PENSION 4,871,953 4,995,500 5,000,000 5,150,000
61775 WIDOWS' PENSIONS 1,053,398 1,071,200 1,071,000 1,103,130
61785 DISABILITY PENSIONS 1,304,970 1,358,125 1,350,000 1,390,500
61795 QILDRO'S 90,364 90,000 90,000 93,000
Account Classification Total: Salary & Benefit - Salary and Benefits 7,591,908$ 7,718,825$ 7,661,000$ 7,886,630$
Department Total: 700 - FIRE PENSION FUND 7,591,908$ 7,718,825$ 7,661,000$ 7,886,630$
211
2015 ADOPTED BUDGET - OTHER FUNDS
#705 – Police Pension
Every Illinois municipality having a population of not less than 5,000 and not more than 500,000 must
have a Police Pension Fund as prescribed in 40ILCS 5/3-101.
Financial Summary
2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Budget
2015 Adopted
Budget
Operating Revenue
Property Taxes 8,077,915 8,069,325 8,163,000 8,380,207
Personal Property Replacement Tax 325,000 325,000 325,000 325,000
Interest on Investment 3,277,547 2,800,000 2,625,000 2,800,000
Participants Contribution 1,759,216 1,423,000 1,450,000 1,500,000
Misc. Income - - 104,993 -
Unrealized Gain 6,375,354 - - -
Total Revenues $ 19,815,032 $ 12,617,325 $ 12,667,993 $ 13,005,207
Operating Expenditures
Administrative Expense 264,528 250,000 250,000 250,000
Retirees' Pensions 7,787,104 8,056,000 8,150,000 8,394,500
Widows' Pensions 857,302 875,500 875,500 902,000
Disability Pension 662,888 700,000 675,000 700,000
Separation Refunds 109,252 275,000 2,831 275,000
QUILDRO 21,084 18,000 21,000 21,000
Reserve for future Pension Payment - - - -
Total Expenditures 9,702,158$ 10,174,500$ 9,974,331$ 10,542,500$
Net Surplus (Deficit) $ 10,112,874 $ 2,442,825 $ 2,693,662 $ 2,462,707
Beginning Net Assets held in Trust 80,589,961$ -$ 90,702,835$ 93,396,497$
Ending Net Assets held in Trust 90,702,835$ -$ 93,396,497$ 95,859,204$
212
Account Number Description 2013 Actual
Amount
2014 Amended
Budget
2014 Estimated
Amount
2015 Adopted
Budget
Fund: 705 - POLICE PENSION FUND
Expenditures
Salary & Benefit - Salary and Benefits
61755 PENSION-ADMIN. EXPENSE 264,528 250,000 250,000 250,000
61770 RETIRED EMPLOYEES PENSION 7,787,104 8,056,000 8,150,000 8,394,500
61775 WIDOWS' PENSIONS 857,302 875,500 875,500 902,000
61785 DISABILITY PENSIONS 662,888 975,000 675,000 700,000
61790 SEPARATION REFUNDS 109,252 - 2,831 275,000
61795 QILDRO'S 21,084 18,000 21,000 21,000
Account Classification Total: Salary and Benefits 9,702,158$ 10,174,500$ 9,974,331$ 10,542,500$
Department Total: 705 - POLICE PENSION FUND 9,702,158$ 10,174,500$ 9,974,331$ 10,542,500$
213
PART V
POSITION INFORMATION
214
CITY OF EVANSTON
FY 2015 FULL-TIME EQUIVALENT (FTE) POSITION DETAIL - ALL FUNDS
Position Description
2014
Adopted
Budget FTE
2015
Proposed
Budget FTE Difference Comments
1300 CITY COUNCIL
Mayor 0.00 0.00
Alderman 0.00 0.00
Mayor's Assistant 1.00 1.00
1300 CITY COUNCIL TOTAL 1.00 1.00
1400 CITY CLERK
City Clerk 0.00 0.00
Deputy City Clerk 1.40 2.00 0.60
Mailroom Attendant 0.80 0.00 -0.80
1400 CITY CLERK TOTAL 2.20 2.00 -0.20
LEGISLATIVE 3.20 3.00 -0.20
1505 CITY MANAGER
City Manager 1.00 1.00
Executive Assistant 1.00 1.00
Administrative Secretary 1.00 1.00
Local Government Mgt. Fellow 1.00 1.00
Deputy City Manager 1.00 1.00
1505 CITY MANAGER TOTAL 5.00 5.00
1510 COMMUNITY ENGAGEMENT
Digital Services Coordinator 1.00 1.00 Title Change from Web Communications Coordinator
Community Engagement Coordinator 1.00 1.00
Community Engagement Division Manager 1.00 0.00 Community Engagement Mgr/Deputy City Manager
Community Engagement Specialist 2.00 2.00
Art Design Coordinator 1.00 1.00
1510 COMMUNITY ENGAGEMENT TOTAL 6.00 5.00
1535 SUSTAINABILITY
Sustainable Programs Coordinator 1.00 1.00
1535 SUSTAINABILITY TOTAL 1.00 1.00
1580 COMMUNITY ARTS
Cultural Arts Coordinator 1.00 1.00
1580 COMMUNITY ARTS TOTAL 1.00 1.00
CITY ADMINISTRATION 13.00 12.00
1705 LEGAL ADMINISTRATION
Admin Adjudication Manager 1.00 1.00
Admin. Adjudication Aide 1.00 2.00 1.00 Reclassified from 1910
Paralegal/Office Coordinator 1.00 1.00 Reclassified from Executive Secretary
Deputy City Attorney 1.00 1.00
Corporation Counsel/City Attorney 1.00 1.00
Assistant City Attorney I 0.00 1.00 1.00
Assistant City Attorney II 2.00 1.00 -1.00
1705 LEGAL ADMINISTRATION TOTAL 7.00 8.00 1.00
LAW DEPARTMENT 7.00 8.00 1.00
1905 FINANCE
Administrative Secretary 1.00 1.00
Management Analyst 1.00 1.00
Senior Management Analyst 1.00 1.00
Budget Manager 0.00 1.00 1.00 Position transferred from 1920 Finance Division Manager
Assistant City Manager/Chief Financial Officer 1.00 1.00
1905 FINANCE TOTAL 4.00 5.00 1.00
1910 REVENUE
License and Measure Inspector 1.00 0.00 -1.00 Moved to Law Department
Customer Service Representative 3.00 3.00
1910 REVENUE TOTAL 4.00 3.00 -1.00
1915 PAYROLL
Payroll Manager 1.00 1.00
Payroll/Pension Administrator 1.50 1.50
215
CITY OF EVANSTON
FY 2015 FULL-TIME EQUIVALENT (FTE) POSITION DETAIL - ALL FUNDS
Position Description
2014
Adopted
Budget FTE
2015
Proposed
Budget FTE Difference Comments
1915 PAYROLL TOTAL 2.50 2.50
1920 ACCOUNTING
Accounting Manager 1.00 1.00
Accounts Payable Coordinator 1.00 1.00
Senior Accountant 3.00 3.00
Payroll Pension Administrator 0.50 0.50
Finance Division Manager 1.00 0.00 -1.00
1920 ACCOUNTING TOTAL 6.50 5.50 -1.00
1921 TAX ASSESSMENT REVIEW
Revenue/Tax Assessment Reviewer 0.00 1.00 1.00 New Function added to City
1921 TAX ASSESSMENT REVIEW TOTAL 0.00 1.00 1.00
1925 PURCHASING
Administrative Secretary 1.00 0.00 -1.00 Reclassified to Purchasing Specialist
MWEBE/LEP and Workforce Development Coordinator 0.00 0.50 0.50 New position added during budget process
Purchasing Manager 1.00 1.00
Purchasing Specialist 1.00 2.00 1.00
1925 PURCHASING TOTAL 3.00 3.50
1929 HUMAN RESOURCES
Human Resources Assistant 2.00 2.00
Human Resources Specialist 2.00 2.00
HR Specialist/Training 1.00 1.00
Human Resources Division Manager 1.00 1.00
1929 HUMAN RESOURCES TOTAL 6.00 6.00
1932 INFORMATION TECHNOLOGY
Database Administrator 1.00 1.00
GIS Analyst 2.00 1.00 -1.00
IT Analyst 0.00 1.00 1.00 Reclassified from GIS Analyst
Network Administrator 2.00 2.00
Programmer Analyst 1.00 1.00
Tech Support Specialist I 2.00 2.00
IT Division Manager 1.00 1.00
Applications Specialist 1.00 1.00 Reclassified from Applications and Development Manager
Tech Support Supervisor 1.00 1.00
1932 INFORMATION TECHNOLOGY TOTAL 11.00 11.00
1941 PARKING ENFORCEMENT AND TICKETS
Parking Enforcement Officer 10.00 10.00
Parking Operations Clerk 1.00 1.00
Parking Enforcement Coordinator 1.00 1.00
1941 PARKING ENFORCEMENT AND TICKETS TOTAL 12.00 12.00
ADMINISTRATIVE SERVICES DEPARTMENT 49.00 49.50
2101 COMMUNITY DEVELOPMENT ADMINISTRATION
Director, Community Development 0.75 0.75 0.25 in Economic Development Fund
Management Analyst 1.00 1.00
Exec Secretary (non-Dept Head)0.00 1.00 1.00 Moved from 2105
2101 COMMUNITY DEVELOPMENT ADMINISTRATION TOTAL 1.75 2.75 1.00
2105 PLANNING AND ZONING
Senior Planner 1.00 1.00
Exec Secretary (non-Dept Head)1.00 0.00 -1.00 Moved to 2101
Planning & Zoning Administrator 1.00 1.00
Neighborhood & Land Use Planer 1.00 1.00
Zoning Officer 1.00 1.00
Zoning Planner 1.00 1.00
2105 PLANNING AND ZONING TOTAL 6.00 5.00 -1.00
2120 HOUSING REHAB
Construc Rehabilitation Specialist 1.00 0.00 -1.00 Moved to 5187
Customer Service Representative 0.60 0.00 -0.60 Moved to 5187
2120 HOUSING REHAB TOTAL 1.60 0.00 -1.60
216
CITY OF EVANSTON
FY 2015 FULL-TIME EQUIVALENT (FTE) POSITION DETAIL - ALL FUNDS
Position Description
2014
Adopted
Budget FTE
2015
Proposed
Budget FTE Difference Comments
2126 BUILDING INSPECTION SERVICES
Electrical Inspector II 1.00 1.00
Plumbing/Mechanical Inspector 2.00 2.00
Sign Inspector/Graffiti Tech 1.00 1.00
Struct Inspec/Plan Examiner 1.00 1.00
Plan Review/Permits Supervisor 1.00 1.00
Building Construction Insp. Supervisor 1.00 1.00
Customer Service Representative 3.40 3.40
Build/Insp Serv. Division Manager 1.00 0.85 -0.15 0.15 moved to 5187
2126 BUILDING INSPECTION SERVICES TOTAL 11.40 11.25 -0.15
COMMUNITY DEVELOPMENT DEPARTMENT 20.75 19.00 -1.75
2205 POLICE ADMINISTRATION
Administrative Secretary 1.00 1.00
Chief of Police 1.00 1.00
Police Commander 1.00 1.00
2205 POLICE ADMINISTRATION TOTAL 3.00 3.00
2210 PATROL OPERATIONS
Police Commander 3.00 3.00
Police Officer 87.00 83.00 -4.00
Police Sergeant 12.00 11.00 -1.00
Deputy Chief 1.00 1.00
2210 PATROL OPERATIONS TOTAL 103.00 98.00 -5.00
2215 CRIMINAL INVESTIGATION
Police Commander 1.00 1.00
Police Officer 11.00 12.00 1.00
Police Sergeant 2.00 2.00
Deputy Chief 1.00 1.00
2215 CRIMINAL INVESTIGATION TOTAL 15.00 16.00 1.00
2225 SOCIAL SERVICES BUREAU
Victim Advocate 3.00 3.00
Youth Advocate 2.00 2.00
2225 SOCIAL SERVICES BUREAU TOTAL 5.00 5.00
2230 JUVENILE BUREAU
Police Commander 1.00 1.00
Police Officer 7.00 7.00
Police Sergeant 1.00 1.00
2230 JUVENILE BUREAU TOTAL 9.00 9.00
2235 SCHOOL LIAISON
Police Officer 3.00 5.00 2.00
2235 SCHOOL LIAISON TOTAL 3.00 5.00 2.00
2240 POLICE RECORDS
Dir, Police Records Bureau 1.00 1.00
Records Input Operator 4.00 4.00
Review Officer 2.00 2.00
2240 POLICE RECORDS TOTAL 7.00 7.00
2245 COMMUNICATIONS
Telecommunicator 14.00 14.00
2245 COMMUNICATIONS TOTAL 14.00 14.00
2250 SERVICE DESK
Court Liaison 1.00 1.00
Custodian I 1.00 1.00
Management Analyst 1.00 1.00
Property Officer 1.00 1.00
Service Desk Officer II 12.00 12.00
Deputy Chief 1.00 1.00
Service Desk Supervisor 1.00 1.00
217
CITY OF EVANSTON
FY 2015 FULL-TIME EQUIVALENT (FTE) POSITION DETAIL - ALL FUNDS
Position Description
2014
Adopted
Budget FTE
2015
Proposed
Budget FTE Difference Comments
311 Supervisor 1.00 1.00
2250 SERVICE DESK TOTAL 19.00 19.00
2251 PUBLIC INFORMATION
Service Desk Officer I 8.50 8.50
2251 PUBLIC INFORMATION TOTAL 8.50 8.50
2255 OFFICE OF PROFESSIONAL STANDARDS
Exec Secretary (non-Dept Head)1.00 1.00
Police Commander 1.00 1.00
Police Sergeant 1.00 1.00
2255 OFFICE OF PROFESSIONAL STANDARDS TOTAL 3.00 3.00
2260 OFFICE OF ADMINISTRATION
Management Analyst 1.00 1.00
Finance and Budget Manager 1.00 1.00 Reclassified from Administrative Coordinator
Training Coordinator 1.00 1.00
2260 OFFICE OF ADMINISTRATION TOTAL 3.00 3.00
2265 NEIGHBORHOOD ENFORCEMENT TEAM
Police Commander 1.00 1.00
Police Officer 12.00 12.00
Police Sergeant 2.00 2.00
2265 NEIGHBORHOOD ENFORCEMENT TEAM TOTAL 15.00 15.00
2270 TRAFFIC BUREAU
Police Officer 6.00 6.00
Police Sergeant 1.00 1.00
Towing Coordinator 1.00 1.00
2270 TRAFFIC BUREAU TOTAL 8.00 8.00
2275 COMMUNITY STRATEGIC BUREAU
Crime Analyst 1.00 1.00
2275 COMMUNITY STRATEGIC BUREAU TOTAL 1.00 1.00
2280 ANIMAL CONTROL
Animal Control Warden 1.00 1.00
Chief Animal Warden 1.00 1.00
PT Animal Warden 0.50 0.50
2280 ANIMAL CONTROL TOTAL 2.50 2.50
2285 PROBLEM SOLVING TEAM
Police Commander 1.00 1.00
Police Sergeant 0.00 1.00
Police Officer 7.00 8.00 1.00
2285 PROBLEM SOLVING TEAM TOTAL 8.00 10.00 2.00
POLICE DEPARTMENT 227.00 227.00
2305 FIRE MANAGEMENT & SUPPORT
Clerk II 1.00 1.00
Fire Chief 1.00 1.00
Management Analyst 1.00 1.00
2305 FIRE MANAGEMENT & SUPPORT TOTAL 3.00 3.00
2310 FIRE PREVENTION
Division Chief, Fire 1.00 1.00
Fire Captain 2.00 2.00
Fire Plan Reviewer 1.00 1.00
2310 FIRE PREVENTION TOTAL 4.00 4.00
2315 FIRE SUPPRESSION
Division Chief, Fire 2.00 2.00
Fire Captain 24.00 24.00
Firefighter 74.00 74.00
Shift Chief, Fire 3.00 3.00
2315 FIRE SUPPRESSION TOTAL 103.00 103.00
218
CITY OF EVANSTON
FY 2015 FULL-TIME EQUIVALENT (FTE) POSITION DETAIL - ALL FUNDS
Position Description
2014
Adopted
Budget FTE
2015
Proposed
Budget FTE Difference Comments
FIRE DEPARTMENT 110.00 110.00
2407 HEALTH SERVICES ADMINISTRATION
Director, Health & Human Services 1.00 1.00
Exec Secretary (to Dept. Head)1.00 1.00
2407 HEALTH SERVICES ADMINISTRATION TOTAL 2.00 2.00
2435 FOOD AND ENVIRONMENTAL HEALTH
Environmental Health Practitioner 3.00 3.00
Property Maint Inspector I 4.00 4.00
Secretary II 1.00 1.00
Communicable Dis Surv Specialist 1.00 1.00
Medical Director 0.10 0.10 Reclassified from Medical Supervisor
Emergency Response Coordinator 1.00 1.00
Health License Coordinator 1.00 1.00
Customer Service Representative 1.00 1.00
Assistant Health Director 1.00 1.00
Health Field Staff Supervisor 1.00 1.00
2435 FOOD AND ENVIRONMENTAL HEALTH TOTAL 14.10 14.10
2440 VITAL RECORDS
Clerk III 1.00 1.00
Clerk Typist I 1.00 0.00 -1.00 Transfer of employee to open position
2440 VITAL RECORDS TOTAL 2.00 1.00 -1.00
2455 COMMUNITY HEALTH PROGRAM ADMINISTRATION
Secretary II 1.00 1.00
Management Analyst 1.00 1.00
General Assistance Specialist 0.00 1.00 1.00 Added during budget process
Medical Billing Clerk 0.00 1.00 1.00 Added during budget process
Public Health Educator 1.00 1.00
2455 COMMUNITY HEALTH PROGRAM ADMINISTR. TOTAL 3.00 5.00 2.00
HEALTH AND HUMAN SERVICESDEPARTMENT 21.10 22.10 1.00
2605 DIRECTOR OF PUBLIC WORKS
PT Clerk (was Exec. Sec non-DH)0.75 0.75
Director, Public Works 1.00 1.00
Exec Secretary (to Dept. Head)1.00 1.00
Administrative Supervisor 1.00 1.00 Reclassified from Business Office Coordinator
Special Projects Assistant 0.50 0.50 0.5 in 2620
2605 DIRECTOR OF PUBLIC WORKS TOTAL 4.25 4.25
2610 MUNICIPAL SERVICE CENTER
Facility Maintenance Technician 1.00 1.00 Reclassified from Service Center Coordinator
Facility Services Worker 1.00 1.00 Reclassified from Custodian I
2610 MUNICIPAL SERVICE CENTER TOTAL 2.00 2.00
2620 INFRASTRUCTURE & ENGINEERING ADMINISTRATION
Special Projects Assistant 0.50 0.50 0.5 in 2605
Assistant Director of Public Works - Engineering &
Infrastucture 1.00 1.00
Senior Project Manager, Facilities/Parks 1.00 1.00
Senior Project Manager, Construction/Design 1.00 1.00
Senior Project Manager, Traffic/ROW Permits 1.00 1.00
2620 INFRASTRUCTURE & ENGINEERING ADMIN.4.50 4.50
2625 ENGINEERING
Civil Engineer II 2.00 2.00
Civil Engineer III 1.00 1.00
Engineering Associate II 2.00 2.00
ADA/CIP Project Manager 1.00 1.00
Architect / Project Manager 1.00 0.00 -1.00
Construction Inspector 1.00 1.00
2625 ENGINEERING TOTAL 8.00 7.00 -1.00
219
CITY OF EVANSTON
FY 2015 FULL-TIME EQUIVALENT (FTE) POSITION DETAIL - ALL FUNDS
Position Description
2014
Adopted
Budget FTE
2015
Proposed
Budget FTE Difference Comments
2630 TRAFFIC ENGINEERING
Civil Engineer II 1.00 1.00
Traffic Engineering Technician 0.50 0.50 0.5 in 7005
Building Supervisor 1.00 0.00 -1.00
2630 TRAFFIC ENGINEERING TOTAL 2.50 1.50 -1.00
2640 TRAFFIC SIGNAL & STREET LIGHT MAINTENANCE
Traffic Electrician Leader 1.00 1.00
Traffic Electrician 3.00 3.00
2640 TRAFFIC SIGNAL & STREET LIGHT MAINT. TOTAL 4.00 4.00
2650 PARKS & FORESTRY ADMINISTRATION
Arborist 1.00 1.00
Special Projects Assistant 0.50 0.50 0.5 in 2665
Assistant Director of Public Works - Foresty.1.00 1.00
Greenway Supervisor 1.00 1.00
2650 PARKS & FORESTRY ADMINISTRATION TOTAL 3.50 3.50
2655 PARKS & FORESTRY MAINTENANCE AND OPERATIONS
Equipment Operator II 3.00 3.00
General Tradesman 1.00 1.00
Parks/Forestry Crew Leader 7.00 6.00 -1.00 1 position moved to 2675
Parks/Forestry Worker II 1.00 1.00
Parks/Forestry Worker III 19.00 19.00
2655 PARKS & FORESTRY MAINT. AND OPER. TOTAL 31.00 30.00 -1.00
2665 OPERATIONS & MAINTENANCE ADMINISTRATION
Operations/Maintenance Manager, Streets/Sanitation 1.00 1.00 Reclassified from Superintendent of Streets and Sanitation
Special Projects Assistant 0.50 0.50 0.5 in 2650
Assistant Director of Public Works - Operations &
Maintenance 1.00 1.00
Maintenance & Operations Chief, Streets/Environmental
Services 1.00 1.00
Operations/Maintenance Supervisor/HVAC 0.00 1.00 1.00
Operations/Maintenance Supervisor/Building 0.00 1.00 1.00
Maintenance & Operations Manager, Building/Special
Facilities 1.00 1.00
2665 OPERATIONS & MAINTENANCE ADMINISTR. TOTAL 4.50 6.50 2.00
2670 STREET AND ALLEY MAINTENANCE
Equipment Operator I 1.00 1.00
Equipment Operator II 11.00 10.00 -1.00 one position moved to 7685
Equipment Operator III 3.00 3.00
Public Works Maint. Worker II 3.00 3.00
Public Works Maint. Worker III 3.00 3.00
PW Crew Leader 0.00 2.00 2.00
Streets Supervisor 1.00 0.00 -1.00 Moved to 2665
Special Facilities Supervisor 1.00 0.00 -1.00
2670 STREET AND ALLEY MAINTENANCE TOTAL 23.00 22.00 -1.00
2675 BUSINESS DISTRICT - PARK MAINTENANCE
Equipment Operator II 1.00 1.00
Parks/Forestry Crew Leader 0.00 1.00 1.00 Moved from 2655
Parks/Forestry Worker II 3.00 3.00
Public Works Maint.. Worker II 1.00 1.00
2675 BUSINESS DISTRICT - PARK MAINTENANCE TOTAL 5.00 6.00 1.00
2677 FACILITIES
Custodian I 1.00 1.00
Fac. Maint.. Worker/Custodian II 1.00 1.00
Facilities Maint. Worker III 12.00 12.00
PT Custodian 0.20 0.20
Master Tradesman 0.00 2.00 2.00 Reclassified from HVAC/Electric and General Trades
Supervisor positions
220
CITY OF EVANSTON
FY 2015 FULL-TIME EQUIVALENT (FTE) POSITION DETAIL - ALL FUNDS
Position Description
2014
Adopted
Budget FTE
2015
Proposed
Budget FTE Difference Comments
PW Operations Coordinator 2.00 0.00 -2.00
2677 FACILITIES TOTAL 16.20 16.20
PUBLIC WORKS DEPARTMENT 108.45 107.45 -1.00
3005 RECREATION MANAGEMENT & GENERAL SUPPORT
Director, Recreation & Comm. Services 1.00 1.00
Special Projects Assistant 0.00 1.00 1.00 Added during reorganization
Exec Secretary (to Dept. Head)1.00 1.00
3005 RECREATION MGMT & GENERAL SUPPORT 2.00 3.00 1.00
3010 RECREATION BUSINESS & FISCAL MANAGEMENT
Data Control Clerk 1.00 1.00
Recreation Support Specialist 1.00 1.00
Administrative Supervisor 1.00 1.00 Reclassified from Business Officer Coordinator
3010 RECREATION BUSINESS & FISCAL MANAGEMENT 3.00 3.00
3020 RECREATION GENERAL SUPPORT
Asst. Director of Recr. & Comm. Services 1.00 2.00 1.00 Added during reorganization
Program Coordinator 0.00 0.40 0.40 Reclassed from 3130
3020 RECREATION GENERAL SUPPORT TOTAL 1.00 2.40 1.40
3030 CROWN COMMUNITY CENTER
Building Supervisor 1.00 1.00
Custodian II 1.00 1.00
Fac Maint. Worker/Cust II 1.00 1.00
Recreation Program Coordinator 1.00 1.00 Reclassed from Recreation Program Manager
After School Supervisor 0.50 0.50
Part-time Preschool Instructor 1.46 1.46
Recreation Aide 0.00 0.00
PT Custodian 1.60 1.60
Preeschool Program Supervisor 1.00 1.00 Reclassified from Full-time proeschool instructor
3030 CROWN COMMUNITY CENTER TOTAL 8.56 8.56
3035 CHANDLER COMMUNITY CENTER
Clerk III 0.75 0.75
Recreation Manager 1.00 1.00 Reclassed from Recreation Center Manager
Recreation Program Coordinator 2.00 2.00 Reclassified from Recreation Program Manager
Program Supervisor 0.80 0.80
PT Custodian 1.28 1.53 0.25 Moved .25 FTE from 3710
Facilities Supervisor 0.00 0.40 0.40 Moved from 3110
3035 CHANDLER COMMUNITY CENTER TOTAL 5.83 6.48 0.65
3040 FLEETWOOD JOURDAIN COMMUNITY CENTER
Clerk II 1.50 0.50 -1.00 Reclassed to Clerk III
Clerk III 0.00 1.70 1.70 .2 FTE moved from 3095
Custodian II 1.00 1.00
Recreation Manager 1.00 1.00 Reclassed from Recreation Center Manager
Recreation Program Coordinator 1.00 1.00 Reclassified from Recreation Program Manager
Weekend/Evening Coordinator 1.00 1.00
Program Supervisor 0.75 0.75
PT Custodian 0.50 0.50
3040 FLEETWOOD JOURDAIN COMM. CENTER TOTAL 6.75 7.45 0.70
3045 FLEETWOOD JOURDAIN THEATER
Recreation Program Coordinator 1.00 1.00 Reclassified from Recreation Program Manager
3045 FLEETWOOD JOURDAIN THEATER TOTAL 1.00 1.00
3050 RECREATION OUTREACH
Program Supervisor 0.00 0.50 0.50 Reclassed from Program Assistants
3050 RECREATION OUTREACH 0.00 0.50 0.50
3055 LEVY CENTER SENIOR SERVICES
Custodian I 1.00 2.00 1.00
Recreation Manager 1.00 1.00 Reclassified from Recreation Center Manager
Recreation Program Coordinator 2.00 2.00 Reclassified from Recreation Program Manager
Secretary II 1.00 1.00
221
CITY OF EVANSTON
FY 2015 FULL-TIME EQUIVALENT (FTE) POSITION DETAIL - ALL FUNDS
Position Description
2014
Adopted
Budget FTE
2015
Proposed
Budget FTE Difference Comments
PT Office Assistant 0.75 0.75
Program Supervisor 0.82 0.00 -0.82 Reclassed within Parks
Facilities Supervisor 1.81 1.38 -0.43 Elimination of vacancy
PT Bus Driver 0.93 1.00 0.07
PT Custodian 1.70 1.37 -0.33 Elimination of vacancy
Senior Citizen Ombudsman 1.00 1.00
Senior Citizen Ombudsman Assistant 0.00 1.00 1.00 Grant funded
3055 LEVY CENTER SENIOR SERVICES TOTAL 12.01 12.50 0.49
3080 BEACHES
Recreation Manager 0.75 0.75 Reclassed from Recreation Program Manager
Recreation Services Manager 0.00 0.50 0.50 Reclassed from Lakefront Sports Coordinator
Lakefront Sports Coordinator 0.50 0.00 -0.50 Reclassed from recreation Services Manager
3080 BEACHES TOTAL 1.25 1.25
3095 CROWN ICE RINK
Clerk II 0.70 0.00 -0.70 .7 FTE moved to 3040
Clerk III 0.00 2.00 2.00 Reclassed from Office Coorindator, and Sec. II from 3720
Office Coordinator 1.00 0.00 -1.00 Reclassed to Clerk III
Operations Manager 1.00 0.00 -1.00 Reclassified to Program Coorindator
Recreation Program Coordinator 1.00 1.00 Reclassified from Recreation Program Manager
Program Supervisor 0.00 1.00 1.00 Reclassed from Recreation Program Coordinator
Recreation Manager 0.00 1.00 1.00
Robert Crown Manager 1.00 0.00 -1.00 Reclassed to Rec Manager
Office Assistant 0.91 0.60 -0.31 Elimination of vacancy
Facilities Supervisor 0.89 0.89
PT Custodian 0.50 0.50
3095 CROWN ICE RINK TOTAL 7.00 6.99 -0.01
3100 SPORTS LEAGUES
Lakefront Sports Coordinator 0.05 0.00 -0.05 Reclassed to Rec Services manager
Recreation Services Manager 0.00 0.05 0.05
Program Supervisor 0.50 0.50
3100 SPORTS LEAGUES TOTAL 0.55 0.55
3110 TENNIS
Facilities Supervisor 0.40 0.00 Moved to 3035
3110 TENNIS TOTAL 0.40 0.00
3130 SPECIAL RECREATION
Recreation Program Coordinator 1.00 1.60 0.60 Reclassified from Program Manager, and .4 FTE moved to
Lakefront Sports Coordinator 0.25 0.00 -0.25
Recreation Services Manager 0.00 0.25 0.25
Program Supervisor 0.46 0.46
Sr. Program Coordinator 1.00 0.00 -1.00 Reclassed to Rec Program Coordinator
3130 SPECIAL RECREATION TOTAL 2.71 2.31 -0.40
3140 BUS PROGRAM
PT Bus Drivers 1.15 1.15
3140 BUS PROGRAM TOTAL 1.15 1.15
3150 PARK SERVICE UNIT
Recreation Program Coordinator 0.25 0.25 Reclassified from Program Manager
Recreation Services Manager 0.00 0.20 0.20 Reclassed from Lakefront Sports Coordinator
Lakefront Sports Coordinator 0.20 0.00 -0.20
PT Park Ranger 1.00 1.00
3150 PARK SERVICE UNIT TOTAL 1.45 1.45
3215 YOUTH ENGAGEMENT
Youth-Young Adult Ast. Prog. Mgr.1.00 1.00
MWEBE/LEP and Workforce Development Coordinator 0.00 0.50 0.50 New position added during budget process
Youth-Young Adult Outreach Worker 0.90 1.90 1.00 New position added during budget process
Community Services Manager 1.00 1.00
Youth -Young Adult Outreach Development Worker 2.00 3.00 1.00 Increase per Council goals
3215 YOUTH ENGAGEMENT TOTAL 4.90 7.40 2.50
222
CITY OF EVANSTON
FY 2015 FULL-TIME EQUIVALENT (FTE) POSITION DETAIL - ALL FUNDS
Position Description
2014
Adopted
Budget FTE
2015
Proposed
Budget FTE Difference Comments
3605 ECOLOGY CENTER
Clerk III 1.00 1.00
Recreation Program Coordinator 2.00 1.00 -1.00 Recreation Program Manager
Garden Coordinator 0.20 0.20
Facilities Supervisor 0.32 0.32
PT Custodian 0.25 0.25
Program Supervisor 0.00 1.00 1.00 Reclassed from Rec. Program Coodinator
3605 ECOLOGY CENTER TOTAL 3.77 3.77
3710 NOYES CULTURAL ARTS CENTER
Facilities Maint. Worker II 1.00 1.00
Facilities Supervisor 0.35 0.00 -0.35 elimation of vacancy
Office Assistant 0.00 0.35 0.35 Reclassed from Facilities Supervisor
PT Custodian 1.96 1.52 -0.44 Transfer .25 FTE to 3035 and elimation of .19 vacancy
3710 NOYES CULTURAL ARTS CENTER TOTAL 3.31 2.87 -0.44
3720 CULTURAL ARTS PROGRAMS
Director, Arts Council 1.00 0.00 -1.00
Secretary II 1.00 0.00 -1.00 moved to 3095 -- reclassed to Clerk III
Recreation Program Coordinator 1.00 1.00 reclassed from Senior Program Coordinator
Festival Coordinator 0.00 0.60 0.60 Reclassed from Seasonal position
3720 CULTURAL ARTS PROGRAMS TOTAL 3.00 1.60 -1.40
PARKS, RECREATION, & COMM. SERV. DEPT.69.64 74.23 4.59
General Fund 629.14 632.28 3.14
4605 GENERAL ASSISTANCE ADMINISTRATION
Customer Service Representative 1.00 1.00 New function added to City Health Department
General Assistance Specialist 3.00 3.00 New function added to City Health Department
4605 GENERAL ASSISTANCE ADMINISTRATION TOTAL 0.00 4.00 4.00
GENERAL ASSISTANCE FUND 0.00 4.00 4.00
4805 YOUTH SERVICES
Librarian I 4.68 4.09 -0.59
Librarian III 1.00 1.00
Supervising Librarian 1.00 1.00
Library Assistant 3.45 5.21 1.76
Shelver 1.75 0.00 Moved to Circulation
4805 YOUTH SERVICES TOTAL 11.88 11.30 -0.58
4806 ADULT SERVICES
Librarian I 6.37 5.03 -1.34 Moved to Technical Services
Supervising Librarian 1.00 1.00
Library Assistant 2.68 3.37 0.69
Library Clerk 2.48 2.80 0.32
Administrative Librarian 1.00 1.00
Virtual Services Librarian 1.00 1.00
4806 ADULT SERVICES TOTAL 14.53 14.20 -0.33
4820 CIRCULATION
Circulation Manager 1.00 1.00 Reclassified from Circulation Supervisor
Clerk III 1.00 1.00
Library Aide II 1.53 1.53
Library Clerk 5.73 5.93 0.20
Shelver 4.05 5.84 1.79 Moved from Youth Services
4820 CIRCULATION TOTAL 13.31 15.30 1.99
4825 NEIGHBORHOOD SERVICES
Librarian II 1.00 1.00
Librarian I 0.00 0.21 0.21
Library Assistant 0.24 0.00 -0.24
Branch Assistant 3.19 3.21 0.02
Library Clerk 1.06 1.59 0.53
4825 NEIGHBORHOOD SERVICES TOTAL 5.49 6.01 0.52
4835 TECHNICAL SERVICES
223
CITY OF EVANSTON
FY 2015 FULL-TIME EQUIVALENT (FTE) POSITION DETAIL - ALL FUNDS
Position Description
2014
Adopted
Budget FTE
2015
Proposed
Budget FTE Difference Comments
Librarian I 0.67 1.67 1.00 Moved from Adult Services
Librarian III 1.00 1.00
Library Assistant 2.00 2.00
Library Clerk 2.08 2.28
4835 TECHNICAL SERVICES TOTAL 5.75 6.95
4840 MAINTENANCE
Custodian II 2.00 2.00
Custodian I 0.63 0.67 0.04
Security Monitor 1.68 1.67 -0.01
Facilities Management Supervisor 1.00 1.00
4840 MAINTENANCE TOTAL 5.31 5.34 0.03
4845 ADMINISTRATION
Bookkeeper 0.80 1.00 0.20
Clerk III 1.00 1.00
Director, Library 1.00 1.00
Administrative Services Manager 1.00 1.00
Administrative Assistant 1.06 1.33 0.27
Development Manager 1.00 1.00
Community Engagement Librarian 1.00 1.00
4845 ADMINISTRATION TOTAL 6.86 7.33 0.47
LIBRARY FUND 63.13 66.43 3.30
5005 NSPS
Housing and Grant Administrator 0.25 0.25 0.00 0.75 in 5220
Financial Analyst 0.15 0.00 -0.15
Admin & Compliance Specialist 0.66 0.00 -0.66
NSP2 Compliance Specialist 0.25 0.25 0.00 0.75 in 5220; reclassified from Grants & Compliance
Specialist
5005 NSPS TOTAL 1.31 0.50 -0.81
NSPS FUND 1.31 0.50 -0.81
5150 EMERGENCY TELEPHONE SYSTEM
Asst Communications Coord 2.00 2.00
Communications Coordinator 1.00 1.00
Telecommunicator 2.00 2.00
5150 EMERGENCY TELEPHONE SYSTEM TOTAL 5.00 5.00
EMERGENCY TELEPHONE SYSTEM FUND 5.00 5.00
5187 HOUSING REHABILITATION
Construction Rehabilitation Specialist 0.00 1.00 1.00 Moved from 2120
Customer Service Representative 0.00 0.60 0.60 Moved from 2126
Build/Insp Serv. Division Manager 0.00 0.15 0.15 Moved from 2126
5187 HOUSING REHABILITATION TOTAL 1.75 1.75
5220 CDBG ADMINISTRATION
Housing Planner 0.75 0.60 -0.15 0.4 in 5430
Housing and Grant Administrator 0.75 0.75 0.25 in 5005
Financial Analyst 0.35 0.50 0.15
NSP2 Compliance Specialist 0.75 0.75 Reclassified from Grants & Compliance Specialist
5220 CDBG ADMINISTRATION TOTAL 2.60 2.60
CDBG ADMINISTRATION FUND 2.60 4.35
5300 ECONOMIC DEVELOPMENT FUND
Director, Community Development 0.25 0.25
Senior Econ. Devlpmt. Coordinator 1.00 1.00 Reclassified from Senior Economic Development Planner
Economic Development Coordinator 1.00 1.00 Reclassified from Economic Development Planner
Economic Development Division Mgr.1.00 1.00
Intergovernmental Affairs Coordinator 1.00 1.00
ICMA Fellow 1.00 1.00
Economic Development Specialist 1.00 1.00
5300 ECONOMIC DEVELOPMENT FUND TOTAL 6.25 6.25
ECONOMIC DEVELOPMENT FUND 6.25 6.25
5430 HOME FUND
224
CITY OF EVANSTON
FY 2015 FULL-TIME EQUIVALENT (FTE) POSITION DETAIL - ALL FUNDS
Position Description
2014
Adopted
Budget FTE
2015
Proposed
Budget FTE Difference Comments
Housing Planner 0.25 0.40 0.6 in 5220
5430 HOME FUND TOTAL 0.25 0.40
HOME FUND 0.25 0.40
7005 PARKING SYSTEM MANAGEMENT
Finance Operations Coordinator 1.00 1.00
Traffic Engineering Technician 0.50 0.50 0.5 in 2630
Parking Facilities Supervisor 1.00 1.00
Customer Service Representatives 3.00 3.00
Revenue / Parking Manager 1.00 1.00 Reclassed from Parking Manager
7005 PARKING SYSTEM MANAGEMENT TOTAL 6.50 6.50
7015 PARKING LOTS & METERS
Parking Repair Worker 3.00 3.00
Public Works Maint Wrkr II 4.00 4.00
Sanitation Supervisor 1.00 1.00 Reclassified from Public Works Operations Coordinator
7015 PARKING LOTS & METERS TOTAL 8.00 8.00
7037 MAPLE AVENUE GARAGE
Public Works Maint Wrkr II 1.00 1.00
7037 MAPLE AVENUE GARAGE TOTAL 1.00 1.00
PARKING SYSTEM FUND 15.50 15.50
7100 WATER GENERAL SUPPORT
Superintendent, Water Production 1.00 1.00
Exec Secretary (non-Dept Head)1.00 1.00
Management Analyst 1.00 1.00
Superintendent, Const & Fld Svcs 1.00 1.00
Director, Utilities 1.00 1.00
7100 WATER GENERAL SUPPORT TOTAL 5.00 5.00
7105 PUMPING
Division Chief, Pumping 1.00 1.00
Water/Sewer Mechanic 3.00 3.00
Water Maintenance Supervisor 1.00 1.00
Water Worker II 1.00 2.00 1.00
Water Plant Operator 5.00 5.00
7105 PUMPING TOTAL 11.00 12.00 1.00
7110 FILTRATION
Chemist 1.00 1.00
Division Chief, Filtration 1.00 1.00
Water/Sewer Mechanic 3.00 3.00
Microbiologist 1.00 1.00
Water Maintenance Supervisor 1.00 1.00
Water Worker I 1.00 1.00
Water Worker II 1.00 1.00
Water Plant Operator 5.00 5.00
7110 FILTRATION TOTAL 14.00 14.00
7115 DISTRIBUTION
Civil Engineer III 1.00 1.00
Division Chief, Distribution 0.50 0.50 0.5 in 7400
Engineering / GIS Technicians 0.00 1.00 1.00 Moved from 7400
Plumbing Inspector 0.50 0.50 0.5 in 7400
Water Worker I 2.00 2.00
Water/Sewer Crew Leader 3.00 3.00
Water Distribution Supervisor 1.00 1.00
Water Worker III 2.00 3.00 1.00 Moved from 7400
7115 DISTRIBUTION TOTAL 10.00 12.00
7120 WATER METER MAINTENANCE
Fac Maint Worker/Custodian I 1.00 0.00
Part-time Clerk 0.50 0.50
Meter Service Coordinator 1.00 1.00
7120 WATER METER MAINTENANCE TOTAL 2.50 1.50
225
CITY OF EVANSTON
FY 2015 FULL-TIME EQUIVALENT (FTE) POSITION DETAIL - ALL FUNDS
Position Description
2014
Adopted
Budget FTE
2015
Proposed
Budget FTE Difference Comments
WATER FUND 42.50 44.50
7400 SEWER MAINTENANCE
Division Chief, Distribution 0.50 0.50 0.50 in 7115
Engineering / GIS Technicians 2.00 1.00 Moved to 7115 Distribution
Plumbing Inspector 0.50 0.50
Water Worker I 2.00 2.00
Water Worker II 1.00 1.00
Water/Sewer Crew Leader 4.00 4.00
Sewer Supervisor 1.00 1.00
Sustainability Fellow 0.33 0.33 0.66 in 7690
Water Worker III 2.00 1.00 1.00 Moved to 7115 Distribution
7400 SEWER MAINTENANCE TOTAL 13.33 11.33 -2.00
SEWER MAINTENANCE FUND 13.33 11.33 -2.00
7685 REFUSE COLLECTION & DISPOSAL
Equipment Operator II 1.00 1.00
7685 REFUSE COLLECTION & DISPOSAL TOTAL 1.00 1.00
7690 RESIDENTIAL RECYCLING COLLECTION
Sustainability Fellow 0.66 0.66 0.33 in 7400
Equipment Operator II 8.00 8.00
7690 RESIDENTIAL RECYCLING COLLECTION TOTAL 8.66 8.66
SOLID WASTE FUND 9.66 9.66
7705 GENERAL SUPPORT
Fleet Services Manager 1.00 1.00
Auto Shop Supervisor 1.00 1.00
7705 GENERAL SUPPORT TOTAL 2.00 2.00
7710 MAJOR MAINTENANCE
Equipment Mechanic III 8.00 7.00 -1.00 Reclassified to Junior Mechanics
Junior Mechanics (at 0.75 FTE each)0.00 1.50 1.50 Reclassified from 1 FTE Equip Mechanic III
Lead Mechanic 1.00 1.00
Fleet Operations Coordinator 1.00 1.00
7710 MAJOR MAINTENANCE TOTAL 10.00 10.50 0.50
FLEET SERVICES FUND 12.00 12.50 0.50
7800 RISK MANAGEMENT
Exec Secretary (to Dept. Head)1.00 1.00
Assistant City Attorney I 1.00 1.00
Workers Comp and Safety Manager 1.00 1.00
Safety Specialist 1.00 1.00
7800 RISK MANAGEMENT TOTAL 4.00 4.00
7801 EMPLOYEE BENEFITS
Insurance Administrator 1.00 1.00
7801 EMPLOYEE BENEFITS TOTAL 1.00 1.00
INSURANCE FUND 5.00 5.00
All Funds 805.67 817.70 12.03
226
FULL-TIME EQUIVALENT TOTALS
Current Fiscal Year + Last Four Fiscal Years
DEPARTMENT /
DIVISION
SUMMARY
FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY14-FY15
Difference
1300 City Council 1.00 1.00 1.00 1.00 1.00 0.00
1400 City Clerk 1.00 1.80 2.20 2.20 2.00 (0.20)
1505 City Manager's Office 6.00 6.00 6.00 5.00 5.00 0.00
1510 Community Engagement 4.00 5.00 5.00 6.00 5.00 (1.00)
1515 Farmer's Market 0.00 0.00
1520 Emergency Management Operations 0.00 0.00
1530 Youth Engagement Division 0.00 0.00
1535 Sustainability Grant 1.00 1.00 1.00 1.00 1.00 0.00
1540 Summer Youth Employment Program 0.00 0.00
1545 Human Relations Commission 0.00 0.00
1550 Business Perf. & Technology Admin.0.00 0.00 0.00 0.00 0.00
1555 Information Systems 0.00 0.00 0.00 0.00 0.00
1560 Geographic Information Systems 0.00 0.00 0.00 0.00 0.00
1565 BIS Performance Management 0.00 0.00 0.00 0.00 0.00
1580 Community Arts 0.00 0.00 0.00 1.00 1.00 0.00
Subtotal City Manager's Office 11.00 12.00 12.00 13.00 12.00 (1.00)
1605 Administration 0.00 0.00
1615 Information Systems 0.00 0.00
1620 Geographic Information System 0.00 0.00
1625 Administrative Adjudication 0.00 0.00
1630 Project Management Office 0.00 0.00
Subtotal Mgt. Bus. & Info. Systems 0.00 0.00
1705 Law Department 7.00 7.00 7.00 7.00 8.00 1.00
1805 Human Resources General Support 0.00 0.00
1905 Administration General Support 4.00 4.00 4.00 4.00 5.00 1.00
1910 Revenue Division 5.00 4.00 4.00 4.00 3.00 (1.00)
1915 Payroll 2.50 2.50 2.50 2.50 2.50 0.00
1920 Accounting 6.50 6.50 6.50 6.50 5.50 (1.00)
1921 Tax Assessment Review 0.00 0.00 0.00 0.00 1.00 1.00
1925 Purchasing 2.50 2.60 3.00 3.00 3.50 0.50
1929 Human Resources Division 5.00 5.00 5.00 6.00 6.00 0.00
1930 Budget 0.00 0.00 0.00 0.00 0.00
1932 Information Systems 13.00 11.50 10.50 11.00 11.00 0.00
1935 Administrative Adjudication 0.00 0.00 0.00 0.00 0.00
1941 Parking Enforcement & Tickets 12.00 12.00 12.00 12.00 12.00 0.00
Subtotal Administrative Services 50.50 48.10 47.50 49.00 49.50 0.50
2005 Facilities Mgt General Support 0.00 0.00
2010 Construction and Repair 0.00 0.00
2015 Mail and Information Services 0.00 0.00
2020 Custodial Maintenance 0.00 0.00
2025 Emergency Serv. & Disaster Agency 0.00 0.00
Subtotal Facilities Management 0.00 0.00
2101 Community Development Admin 1.00 2.00 1.75 1.75 2.75 1.00
2105 Planning & Support 8.00 7.00 6.00 6.00 5.00 (1.00)
2110 Zoning Analysis and Support 0.00
2115 Housing Code Compliance 7.00 7.00 0.00 0.00 0.00 0.00
GENERAL FUND DEPARTMENTS
227
FULL-TIME EQUIVALENT TOTALS
Current Fiscal Year + Last Four Fiscal Years
DEPARTMENT /
DIVISION
SUMMARY
FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY14-FY15
Difference
2120 Housing Rehabilitation 3.00 1.60 1.60 1.60 0.00 (1.60)
2125 Building Code Compliance 0.00
2126 Building Inspection Services 8.00 9.40 11.40 11.40 11.25 (0.15)
2127 Community Intervention Services 1.00 0.00 0.00 0.00 0.00 0.00
2130 Building & Zoning 0.00 0.00 0.00 0.00 0.00 0.00
2135 Economic Development 1.00 0.00 0.00 0.00 0.00 0.00
29.00 27.00 20.75 20.75 19.00 (1.75)
2205 Police Administration 2.00 2.00 2.00 3.00 3.00 0.00
2210 Patrol Operations 103.00 103.00 102.00 103.00 98.00 (5.00)
2215 Criminal Investigation 16.00 16.00 15.00 15.00 16.00 1.00
2225 Social Services Bureau 4.00 4.00 4.00 5.00 5.00 0.00
2230 Juvenile Bureau 10.00 10.00 9.00 9.00 9.00 0.00
2235 School Liaison 3.00 3.00 3.00 3.00 5.00 2.00
2240 Police Records 6.00 7.00 7.00 7.00 7.00 0.00
2245 Communications Bureau 14.00 14.00 14.00 14.00 14.00 0.00
2250 Service Desk Bureau 18.00 19.00 19.00 19.00 19.00 0.00
2251 Public Information 9.50 9.50 8.50 8.50 8.50 0.00
2255 Office of Professional Standards 3.00 3.00 3.00 3.00 3.00 0.00
2260 Office of Administration 2.00 2.00 3.00 3.00 3.00 0.00
2265 Neighborhood Enforcement Team (N.E.T.)15.00 14.00 15.00 15.00 15.00 0.00
2270 Traffic Bureau 8.00 8.00 8.00 8.00 8.00 0.00
2275 Community Strategies Bureau 1.00 1.00 1.00 1.00 1.00 0.00
2280 Animal Control Bureau 2.50 2.50 2.50 2.50 2.50 0.00
2285 Problem Solving Team 7.00 7.00 8.00 8.00 10.00 2.00
Subtotal Police 224.00 225.00 224.00 227.00 227.00 0.00
2305 Fire Management and Support 3.00 3.00 3.00 3.00 3.00 0.00
2310 Fire Prevention 4.00 4.00 4.00 4.00 4.00 0.00
2315 Fire Suppression 103.00 103.00 103.00 103.00 103.00 0.00
Subtotal Fire 110.00 110.00 110.00 110.00 110.00 0.00
2407 Health Services Administration 2.00 2.00 2.00 2.00 2.00 0.00
2410 Laboratory 0.00 0.00
2415 Family Health 0.00 0.00
2416 Family & Community Wellness 0.00 0.00 0.00 0.00 0.00
2420 Infectious Disease Control 0.00 0.00
2425 Dental Services 2.80 2.80 0.00 0.00 0.00 0.00
2430 Adult Health 0.00 0.00
2435 Food and Environmental Health 7.10 8.90 12.90 14.10 14.10 0.00
2440 Vital Records 2.00 2.00 2.00 2.00 1.00 (1.00)
2450 Community Intervention Services 0.00 0.00
2455 Community Health Program Administration 2.00 2.00 3.00 3.00 5.00 2.00
2530 Commission on Aging 0.00 0.00 0.00 0.00 0.00 0.00
2540 Summer Youth Employ. Program 0.00 0.00 0.00 0.00 0.00 0.00
2541 Youth Engagement Division 0.00 0.00 0.00 0.00 0.00 0.00
2550 Human Relations Commission 0.00 0.00 0.00 0.00 0.00 0.00
Subtotal Health & Human Services 15.90 17.70 19.90 21.10 22.10 1.00
2605 Director of Public Works 2.00 2.00 3.00 4.25 4.25 0.00
2606 Sustainability Grant 0.00 0.00 0.00 0.00 0.00
2610 Municipal Service Center 2.00 2.00 2.00 2.00 2.00 0.00
2620 Infrastructure & Engineering 1.00 1.00 1.00 4.50 4.50 0.00
2625 Engineering 6.00 6.00 7.00 8.00 7.00 (1.00)
2630 Traffic Engineering 4.50 4.50 3.50 2.50 1.50 (1.00)
2635 Traffic Signs 0.00 0.00 0.00 0.00 0.00
2640 Traffic Signals & Streetlight Maint.4.00 4.00 4.00 4.00 4.00 0.00
Subtotal Community & Economic Development
228
FULL-TIME EQUIVALENT TOTALS
Current Fiscal Year + Last Four Fiscal Years
DEPARTMENT /
DIVISION
SUMMARY
FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY14-FY15
Difference
2645 Parking Enforcement & Tickets 0.00 0.00 0.00 0.00 0.00
2650 Parks and Forestry Administration 0.00 0.00 0.00 3.50 3.50 0.00
2655 Parks & Forestry Maint. and Operations 0.00 0.00 0.00 31.00 30.00 (1.00)
2665 Operations and Maintenance Administration 5.75 5.75 4.75 4.50 6.50 2.00
2670 Street and Alley Maintenance 20.00 20.00 22.50 23.00 22.00 (1.00)
2675 Business District - Park Maintenance 4.00 4.00 2.50 5.00 6.00 1.00
2677 Facilities 0.00 0.00 0.00 16.20 16.20 0.00
2685 Refuse Collection and Disposal 0.00 0.00 0.00 0.00 0.00 0.00
2695 Yard Waste Collection and Disposal 0.00 0.00 0.00 0.00 0.00 0.00
2697 Facilities Administration 0.00 0.00 0.00 0.00 0.00 0.00
2699 Construction and Repair 0.00 0.00 0.00 0.00 0.00 0.00
Subtotal Public Works 49.25 49.25 50.25 108.45 107.45 (1.00)
2705 Human Relations Commission 0.00
2710 Housing Advocacy 0.00
Subtotal Human Relations 0.00 0.00
3005 Recreation Mgt. & General Support 3.00 2.00 2.00 2.00 3.00 1.00
3010 Recreation Business and Fiscal Mgt.3.00 3.00 3.00 3.00 3.00 0.00
3015 Communications & Marketing Serv.1.00 0.00 0.00 0.00 0.00 0.00
3020 Recreation General Support 1.00 1.00 1.00 1.00 2.40 1.40
3030 Robert Crown Community Center 8.70 8.70 8.70 8.56 8.56 0.00
3035 Chandler Community Center 5.83 5.83 5.83 5.83 6.48 0.65
3040 Fleetwood-Jourdain Community Ctr.6.75 6.75 6.75 6.75 7.45 0.70
3045 Fleetwood-Jourdain Comm. Theater 1.00 1.00 1.00 1.00 1.00 0.00
3050 At-Risk Programs 0.00
3050 Recreation Outreach 0.00 0.00 0.00 0.00 0.50 0.50
3055 Levy Senior Center 8.83 8.83 12.01 12.01 12.50 0.49
3080 Beaches 1.25 1.25 1.25 1.25 1.25 0.00
3085 Recreation Facility Maintenance 6.00 5.00 5.00 0.00 0.00 0.00
3095 Crown Ice Rink 7.01 7.01 7.00 7.00 6.99 (0.01)
3100 Sports Leagues 0.45 0.55 0.55 0.55 0.55 0.00
3110 Tennis 0.40 0.40 0.40 0.40 0.00 (0.40)
3130 Special Recreation 2.46 2.71 2.71 2.71 2.31 (0.40)
3140 Bus Program 1.15 1.15 1.15 1.15 1.15 0.00
3150 Park Service Unit 1.45 1.45 1.45 1.45 1.45 0.00
3205 Community Relations 2.00 0.00 0.00 0.00 0.00 0.00
3210 Commission On Aging 1.90 1.50 0.00 0.00 0.00 0.00
3215 Youth Engagement 1.00 4.00 4.00 4.90 7.40 2.50
3505 Parks and Forestry General Support 3.00 2.00 2.00 0.00 0.00 0.00
3510 Horticulture Maintenance 13.00 13.00 13.00 0.00 0.00 0.00
3515 Maintenance of Parkway Trees 8.50 8.50 8.50 0.00 0.00 0.00
3520 Dutch Elm Disease Control 7.25 7.25 7.25 0.00 0.00 0.00
3525 Tree Planting 2.25 2.25 2.25 0.00 0.00 0.00
3605 Ecology Center 3.77 3.77 3.77 3.77 3.77 0.00
3700 Arts Council 0.80 0.00 0.00 0.00 0.00 0.00
3710 Noyes Cultural Arts Center 4.31 3.31 3.31 3.31 2.87 (0.44)
3720 Cultural Arts Programs 1.80 3.00 3.00 3.00 1.60 (1.40)
3805 Facilities Administration 2.00 2.00 2.00 0.00 0.00 0.00
3806 Civic Center Services 2.20 2.20 2.20 0.00 0.00 0.00
3807 Construction & Repair 16.00 16.00 16.00 0.00 0.00 0.00
129.06 125.41 127.08 69.64 74.23 4.59
TOTAL - GENERAL FUND 627.71 624.26 621.68 629.14 632.28 3.14
4605 General Assistance 0.00 0.00 0.00 0.00 4.00 4.00
Subtotal Parks, Recreation & Comm. Services
OTHER FUNDS
229
FULL-TIME EQUIVALENT TOTALS
Current Fiscal Year + Last Four Fiscal Years
DEPARTMENT /
DIVISION
SUMMARY
FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY14-FY15
Difference
4805 Youth Services 8.38 10.71 11.24 11.88 11.30 (0.58)
4806 Adult Services 16.37 15.39 13.86 14.53 14.20 (0.33)
4808 Neighborhood Services 2.64 0.00 0.00 0.00 6.01 6.01
4810 Reader's Services 0.00 0.00 0.00 0.00 0.00
4815 Reference Services and Periodicals 0.00 0.00 0.00 0.00 0.00
4820 Circulation 14.51 14.44 14.44 13.31 15.30 1.99
4825 North Branch 0.00 2.64 2.64 5.49 0.00 (5.49)
4830 South Branch 0.00 0.00 0.00 0.00 0.00 0.00
4835 Technical Services 5.61 5.61 5.61 5.75 6.95 1.20
4840 Library Maintenance 3.00 3.00 3.00 5.31 5.34 0.03
4845 Library Administration 4.65 4.59 5.59 6.86 7.33 0.47
Subtotal Library Fund 55.16 56.38 56.38 63.13 66.43 3.30
5005 Neighborhood Stabilization Program 2 1.00 2.00 2.66 1.31 0.50 (0.81)
5150 Emergency Telephone System 5.00 5.00 5.00 5.00 5.00 0.00
5220 Community Develop. Block Grant (CDBG)2.00 1.53 1.50 2.60 4.35 1.75
5300 Economic Development Fund 5.00 7.00 6.25 6.25 6.25 0.00
5430 Home Fund 0.00 0.00 0.00 0.25 0.40 0.15
5999 Capital Projects Fund 1.00 0.00 0.00 0.00 0.00 0.00
5800 Downtown II TIF Fund 0.00 0.00
7005 Parking System Management 6.50 6.50 6.50 6.50 6.50 0.00
7015 Parking Lots and Meters 8.00 8.00 8.00 8.00 8.00 0.00
7037 Maple Avenue Garage 1.00 1.00 1.00 1.00 1.00 0.00
Subtotal Parking Systems 15.50 15.50 15.50 15.50 15.50 0.00
7100 Water General Support 4.00 5.00 5.00 5.00 5.00 0.00
7105 Water Pumping 11.00 11.00 11.00 11.00 12.00 1.00
7110 Water Filtration 14.00 14.00 14.00 14.00 14.00 0.00
7115 Water Distribution 11.00 10.50 10.50 10.00 12.00 2.00
7120 Water Meter Maintenance 2.00 2.00 2.00 2.50 1.50 (1.00)
Subtotal Water 42.00 42.50 42.50 42.50 44.50 2.00
7400 Sewer Maintenance 13.00 13.00 13.00 13.33 11.33 (2.00)
7600 Solid Waste 10.00 10.00 9.00 9.66 9.66 0.00
7705 Fleet Services General Support 2.00 2.00 2.00 2.00 2.00 0.00
7710 Major Maintenance 10.00 10.00 10.00 10.00 10.50 0.50
Subtotal Fleet Service 12.00 12.00 12.00 12.00 12.50 0.50
7800 Insurance Fund 4.00 4.00 4.00 5.00 5.00 0.00
TOTAL - OTHER FUNDS 110.50 112.53 111.41 113.15 118.59 5.44
GRAND TOTAL - ALL FUNDS 793.37 793.17 789.47 805.67 817.70 12.03
230
PART VI
CAPITAL IMPROVEMENT PLAN
231
2015 ADOPTED BUDGET
Capital Improvement Plan
Overview
The Capital Improvement Plan (CIP) is a process by which the City designs a multi-year plan for
major capital expenditures. It represents the City’s plan for physical development and is reviewed
and updated each year to reflect changing priorities. It provides an ongoing framework for
identifying capital requirements, scheduling projects over a period of years, coordinating related
projects, and identifying future fiscal impacts. Generally, the CIP includes improvements that are
relatively expensive, have a multi-year useful life, and, similar to capital outlay items, result in fixed
assets. These include the construction of new buildings, additions to or renovations of existing
buildings, construction of streets, sewer improvements, land purchases, and major software or
equipment purchases. Due to the nature and total costs of the identified projects, bond proceeds
are one of the major sources of revenue. The CIP is a dynamic process, with anticipated projects
being changed, added, and deleted from the plan as the five-year timeline evolves.
During the past several years, staff has undertaken a variety of comprehensive assessments of many
of the City’s capital assets to provide a more complete understanding of the City’s future needs. A
sample of these include: the Comprehensive Pavement Study; Parks, Forestry, and Recreation
Strategic Plan; the analysis of the Civic Center; the Crown Center Study, the Ten-Year Sewer
Improvement Program; Street Lighting; Chicago Avenue Corridor; Downtown Streetscape Audit;
the assessments of Fire and Police Stations; the current development of the IT Strategic Plan, as
well as development of the City’s Strategic Plan. These studies serve as the foundation for the staff
recommendations set forth in the attached Capital Improvement Plan. As the City moves forward,
it must continually assess the ongoing infrastructure needs of the community.
Formal City Council adoption of the Capital Improvement Program indicates the City’s
commitment to the plan, but does not in itself authorize expenditures. The necessary funding
mechanisms must be adopted each year to pay for the improvements – year one is the approved
Capital Budget for which Council approval authorizes expenditures, with years two through five
reflecting the City’s plan for improvements.
Summary of FY 2015 - 2017 Capital Improvement Plan
It is important to distinguish between the City’s Capital Improvement Plan (CIP) and Capital
Improvement Fund (CIF). The CIP report in this section includes all citywide capital projects,
regardless of the fund and/or funding source. This contrasts with the City’s CIF, which includes
only those capital projects that are not paid through one of the City’s internal service, special
revenue, or enterprise funds. Typically, capital purchases used to benefit the City as a whole are
budgeted and paid from the CIF, while capital purchases specific to one area, function, or fund are
typically paid from that specific source or fund.
An example of the above would be an addition or capital improvement to the City’s water filtration
plant. While this project would be included in the City’s CIP report, the expense would be
budgeted in the City’s Water Utility Fund. There are a couple of exceptions to this rule. Capital
projects funded via the City’s Motor Fuel Tax (MFT) Fund may benefit the City as a whole, but for
legal purposes such capital projects must be budgeted and paid out of the City’s MFT Fund.
232
2015 ADOPTED BUDGET
Capital Improvement Plan
Another example would be capital purchases related to the City’s fleet. Since the City maintains a
separate internal service Fleet Fund for tracking purposes, CIP projects pertaining to fleet vehicles
and equipment purchases are budgeted and paid from the Fleet Fund rather than the CIF.
The attached Capital Plan does not include two projects which are complete and waiting for close-
out due to reimbursement and timing issues: Isabella/Sheridan Rehabilitation Project with
Wilmette and Bridge Street Bridge—McCormick to Brown with IDOT.
233
2015 ADOPTED BUDGET
Capital Improvement Fund Policy
Section I: Objectives and Priorities
The overall goal for Evanston's capital improvement effort is:
A comprehensive capital improvement program that is used by decision-makers to guide capital
investments, make the best use of limited resources and provide community facilities that functio n
well and contribute to the attractiveness, public health, and safety of the City.
To accomplish this goal, a broad set of objectives and policies have been developed to guide
preparation and monitoring of the capital improvement program. These broad objectives, priorities,
and policies adopted by the City Council guide staff each year as a capital program is developed and
presented to the City Council for review and consideration.
Objectives
Undertake a comprehensive assessment of all capital needs and develop a strategic plan to
meet the City’s capital needs, so that projects and funding are rationally sequenced,
coordinated, and kept on the public agenda.
Undertake capital improvements that are needed to maintain existing public facilities,
increase operating efficiency, and reduce operating costs.
Undertake capital investments that encourage and support economic development or
directly produce income.
Undertake capital improvements that are of the highest quality that the City can afford
which enhance Evanston's physical appearance, public image, quality of life, and promote
public health and safety.
Limit the extent to which local property taxes are required to finance capital improvements.
Plan all capital projects to meet ADA requirements.
Priorities
Project major capital improvement replacement needs to cover a 20- to 30- year period so
that a long-range capital maintenance plan can be developed.
Set priorities for capital improvements and match projects with appropriate funding sources.
Monitor implementation of the Capital Improvement Plan through periodic capital
improvement staff meetings and reports to the Administration and Public Works
Committee.
Undertake an annual review of capital improvement funding sources and an assessment of
capital improvement projects proposed for the following years.
Commit funds annually for improvements so that incremental progress can be made toward
long-range goals.
Coordinate planned capital improvement projects where opportunities exist to do so.
Leverage local capital improvement funds to the extent possible.
Give priority to projects that further the objectives of the Comprehensive General Plan.
More specific policies have also been written to guide the scheduling and prioritization of
projects within each of the major project classifications.
234
2015 ADOPTED BUDGET
Capital Improvement Fund Policy (continued)
Economic Development
Make capital investments needed to realize the full potential of the Downtown
Redevelopment.
Coordinate improvements made in retail and commercial areas.
Develop and implement programs to upgrade and maintain streetscapes in each
neighborhood business district within the City.
Develop and implement plans for capital needs of neighborhood economic development.
Environment
Maintain water system improvements needed to ensure a safe and adequate water supply.
Develop and implement programs to eliminate environmental hazards where they exist in
City facilities and on public grounds.
Participate in development of area-wide solutions to the problem of solid waste disposal and
promote local recycling and waste reduction efforts to minimize solid waste disposal
requirements and conserve resources.
Complete the long-range comprehensive sewer plan.
Parks and Recreation
Rehabilitate parks through periodic replacement of pavement, athletic fields and courts,
equipment, site furnishings, infrastructure, and landscaping.
Undertake improvements to enhance and protect the lakefront park system.
Maintain Evanston's community recreational facilities to the high standard expected.
Bring play equipment into compliance with CPSC / ASTM safety guidelines and ADA
requirements.
Public Buildings
Consider life cycle costs (long-term costs of maintenance, operation, utilities and financing)
in making decisions concerning construction, purchasing, disposal, or rehabilitation of public
facilities.
Continue to undertake preventive maintenance, energy conservation, and rehabilitation
programs for public buildings.
Undertake projects needed to improve the security of public buildings and facilities.
Complete the fire station construction and improvement plan.
Complete the rehabilitation of the Police/Fire Headquarters.
Undertake projects and improvement to municipal facilities to meet the standards of the
Federal Americans with Disabilities Act (ADA).
Develop and implement a plan for the municipal offices.
Implement policy advocating art within city building projects, in compliance with Title 7,
Chapter 16 of the City Code.
235
2015 ADOPTED BUDGET
Capital Improvement Fund Policy (continued)
Transportation
Improve the condition, efficiency, and safety of Evanston’s circulation system.
Undertake improvements needed to keep municipal parking facilities well maintained, safe
and attractive.
Plan and implement expanded public parking inventory.
Continue the City’s programs for maintaining curbs, gutters, and sidewalks.
Evaluate all sidewalks and develop an improvement schedule.
Enhance livability of neighborhoods by implementing various traffic controls.
Improve Evanston’s remaining unpaved streets and alleys.
Implement a Citywide bike plan and encourage inter-modal transportation.
Ensure adequate street lighting to balance crime prevention, safety, and residential
atmosphere.
Develop plans and programs to improve the appearance and maintenance of rail
embankments, viaducts, and rail stations.
Section II: Fiscal Management
Capital Expenditure Policies
Drawn from the long-range capital needs list, a five-year capital improvement program will
be developed and updated annually, including anticipated funding sources.
The City will maintain all its physical assets at a level adequate to protect the City’s capital
investment and to minimize future maintenance and replacement costs.
The City will coordinate development of the capital improvement budget with the
development of the operating budget. Future operating costs associated with new capital
improvements will be projected and included in operating budget forecasts.
If a new project (non-emergency) is identified during the fiscal year, staff shall prepare a
report to the City Council describing the project, and if necessary, recommend a decrease in
another approved project so as not to alter the overall funding for the capital budget.
Capital Financing Policies
Long-term borrowing will not be used to finance current operations or normal maintenance.
Capital projects financed through the issuance of bonds will be financed for a period not to
exceed the expected useful life of the project.
The City will establish an appropriate mix of bonded debt and pay-as-you-go financing in the
funding of capital projects. The City will strive to find more streams of revenue to support
pay-as-you-go financing of its future capital improvements.
Dedicated revenue stream options include, but are not limited to, excess funds, additional
taxes (i.e. motor fuel tax for street improvements) and use of tax increment financing
revenues as they become available.
Outstanding tax-supported debt shall not exceed $90 million.
236
2015 ADOPTED BUDGET
Capital Improvement Fund Policy (continued)
Capital Project Planning and Cost Containment
City staff will meet monthly to review the progress on all outstanding projects. Semi-annual
reports will be presented to the Administration & Public Works Committee.
Identification of funding opportunities should be included within the project development
phase.
Recognize that most projects will take at least two years to plan and implement.
Where appropriate, separate project planning and execution costs, acknowledging that
approving a study does not guarantee the implementation of the project.
For any enterprise fund or storm water management fund that is supporting debt, an annual
rate study will be performed to ensure that the fees or rates are sufficient to meet the debt
service requirements.
A five-year projection of revenues and expenditures for the general, special revenue, and
enterprise funds should be prepared to provide strategic perspective to each annual budget
process.
Emergency Fund Reserves
An emergency account within the capital improvement fund shall be established to fund
emergency capital needs.
The emergency account shall be initially funded through a one-time revenue source and
replenished with a percentage of project surpluses at the end of the fiscal year.
Grants
City staff should seek grants for projects which are in the current fiscal year, the five-year
plan, or fund a recognized City need.
For projects not currently funded or in the five year plan, the Council must approve the
reduction or elimination of a previously planned project.
If a grant is received, the original funds can be used in any of the following ways:
Reallocated to a new project within the five-year plan within the same area
Reallocated to a priority list of projects approved by the City Council during consideration of
the capital plan
Used to expand the scope of the existing project for which the grant is received
Placed in the contingency fund for future matches or cost overruns
Placed in an emergency fund for unanticipated projects
Community Development Block Grant (CDBG) Funds
A comprehensive program for all capital projects in the CDBG target area will be
presented to the CDBG Committee.
237
2015 ADOPTED BUDGET
Capital Improvement Plan Funding Source
Funding Source Amount Percent
MFT Fund Funding 1,700,000 3.8%
CDBG Fund Funding 799,711 1.8%
Washington National TIF Fund Funding 1,280,000 2.9%
Howard-Hartrey TIF Fund Funding 500,000 1.1%
CIP Fund - General Obligation (GO) Debt 7,710,650 17.3%
CIP Fund - Prior Year Debt 7,058,850 15.8%
CIP Fund--Grants & Donations 5,424,000 12.2%
Special Assessment Fund Funding 135,000 0.3%
Parking Fund Funding 3,505,000 7.9%
Water Fund Funding 3,904,000 8.8%
Water Fund - GO Debt 6,475,000 14.5%
Water Fund - IEPA Loan 5,000,000 11.2%
Sewer Fund Funding 1,055,000 2.4%
TOTAL FY15 CIP 44,547,211 100%
238
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48" Intake Improvement and Zebra Mussel Control 690,000 690,000 690,000 -
Alley Paving 1,630,000 280,000 625,000 600,000 280,000 125,000
Alley Special Assessment Assistance 10,000 10,000
AMR Radio Transmitter Replacement 100,000 100,000 100,000
Animal Shelter Roof 120,000 120,000 120,000
Baker Park Renovations 500,000 100,000 400,000 100,000
Bike Lane through Mason Park 325,000 300,000 25,000 300,000
Block, Curb, Sidewalk & ADA Ramps 99,711 99,711 -
Bridge Street Bridge Phase III - Construction Engineering 20,000 20,000 20,000
Central Street Sidewalk - Prairie to Greenbay Construction 400,000 400,000 -
Central Street Sidewalk - Hartrey to Eastwood Design 350,000 200,000 150,000 200,000
Chemical Feed Improvements 450,000 450,000 450,000
Chicago Avenue Water Main Resurfacing Streetscape 1,755,000 500,000 1,000,000 - 255,000 * Washington-National TIF
(Water Main is $406,600 of TIF)
Chlorination Equipment 100,000 100,000 100,000
CIPP Sewer Rehabilitation 535,000 - 535,000
Public Tree Inventory and Cityworks Implementation 100,000 100,000 100,000
Civic Center Boiler Building Renovations 83,000 83,000 - 83,000
Civic Center Parking Lot 1,250,000 1,250,000 750,000 500,000
Civic Center Security Improvements 400,000 300,000 100,000 300,000
Comprehensive Sign Package 345,000 345,000 345,000
Crown Center Design 1,873,000 73,000 800,000 1,000,000 73,000
Currey Park Renovations 200,000 200,000 200,000
Davis Street Resurfacing-- Bike Lane Ridge to Chicago 300,000 300,000 300,000
Dempster Signals Phase II & III and Construction
Engineering 1,026,000 59,000 250,000 717,000 59,000
Dodge Ave Protected Bike Lane - Howard to Church 600,000 600,000 480,000 120,000
Dual Factor Authentication Software 20,000 20,000 20,000
Ecology Center Greenhouse Renovations & Expansion of Bldg 150,000 100,000 50,000 100,000
Emergency Sewer Repairs 75,000 - 75,000
Emerson/Ridge/Green Bay Intersection-- Design 354,000 80,000 250,000 24,000 80,000
Energy Efficiency Programs 50,000 50,000
Engineering Services 500,000 500,000 -
ETHS/Church St Bike Path 250,000 250,000 250,000
ETHS/Dodge Ave Pedestrian Light Improvement 40,000 40,000 40,000
Facilities Capital Improvement Contingency 150,000 100,000 50,000 100,000
Finished Water Storage Projects - Design 2,000,000 - 2,000,000
Fire Station #2 Renovations 50,000 50,000 50,000
Fleetwood-Jourdain & Chandler Center / Minor Improvements 435,000 360,000 75,000 360,000
Foster Athletic Field Renovations 25,000 25,000 -
Fountain Square Reconstruction Study 280,000 280,000 280,000 - * Washington-National TIF
Howard Street - Access Drive (Target Access)500,000 500,000 500,000 *Howard Street TIF
Isabella Bridge Phase II Design 150,000 150,000 - 150,000
Ladd Arboretum Bike Path Renovations (not on street)951,500 98,500 123,000 730,000 98,500 *MWRD Grant is $150,000;
IDOT Grant is $580,000
Lakefront - Boat Ramp Renovations 670,000 470,000 200,000 470,000
Lakefront - Clark Street Beach Bird Habitat 173,000 173,000 173,000
Levy Center Restroom Improvements 84,000 84,000 - 84,000
Library Parking Lot Rehabilitation 260,000 260,000
Lovelace Park Soccer Field Renovations 1,450,000 800,000 650,000 -
Masonry Evaluation and Tuckpointing -- Water Plant 200,000 100,000 - 200,000
Metra Station Heating Control Replacements 10,000 10,000 10,000
Neighborhood Public Art 75,000 75,000 75,000
Neighborhood Traffic Calming & Pedestrian/Bike Accommodations 75,000 - 75,000 -
New Parking Access & Revenue Control System - DT Prk Garages 550,000 550,000 550,000
Parking Deck Camera System replacement 300,000 300,000
Parking Garages - Capital Maintenance - Church 135,000 - 135,000
Parking Garages - Capital Maintenance - Maple 440,000 - 440,000
239
2015 Capital Improvement Plan
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Parking Garages - Capital Maintenance - Maple Storefront 150,000 150,000
Parking Garages - Capital Maintenance - Sherman 575,000 575,000
Parks Evaluation Process 30,000 30,000 30,000
Parks Contingency 400,000 300,000 100,000 300,000
Pedestrian Safety, Pavement Marking, Streetlight Improvements 150,000 150,000 -
Penny Park Renovations 500,000 100,000 400,000 - 100,000
*If eligible for CDBG Funding, an
additional $150,000 will be
allocated
Police Cameras 325,000 325,000
Police/Fire Parking Lake Street 150,000 150,000
Resurfacing/striping of on-street Metered Parking 250,000 250,000
Safe Routes to School Improvements 50,000 50,000 -
Security Equipment -- Water Plant 50,000 - 50,000
Service Center Outside Maintenance and Storage 50,000 50,000 -
Sewer Repairs on Street Improvements 195,000 - 195,000
Sheridan Road Signal Upgrade Project (Main to
Burnham)700,000 100,000 150,000 450,000 100,000
Sheridan Road/Chicago Improvements-- Water Main,
Street, Bike Lane, Lighting, Signal (Design &
Construction)
4,225,000 4,225,000 -
Sidewalk-- 50/50 Replacement Program 150,000 - 150,000 -
SNAP Lighting 75,000 75,000 -
Solar Power Installation 55,000 55,000
Standpipe Painting and Mixing Equipment 2,250,000 - - - 2,250,000
Stormwater Management Improvements 250,000 - 250,000
Street Patching various locations 150,000 150,000
Street Resurfacing 1,050,000 350,000 700,000
Structural Engineering Contract Services 100,000 100,000
Tough Book Purchase 250,000 250,000 250,000
Water Plant Reliability Improvements 3,500,000 - - 3,000,000 500,000
Street Resurfacing and Water Main Replacement-- - -
Dempster (McCormick to Ridge)615,500 - 615,500 *IDOT TO RESURFACE
STREET Dodge (Oakton to Mulford)844,000 350,000 - 494,000
Hastings (Harrison to Colfax)358,000 84,000 274,000
Hinman (Main to South Blvd)450,000 50,000 - 400,000
Lake (Chicago to Sherman)100,000 71,350 28,650 -
Main (Hinman to Sheridan)833,000 225,000 - 608,000
Pitner (Dempster to Nathaniel)1,102,500 195,000 - 907,500
Ridge (Foster to Isabella)600,000 600,000
SUBTOTAL 4,903,000
Streetscape and Sidewalk Improvements--- -
Central Street (Lincolnwood to Ewing--north side)350,000 350,000 -
TOTALS BY FUND 44,547,211 9,940,500 996,350 7,710,650 5,424,000 799,711 1,780,000 6,062,500 5,000,000 3,904,000 1,055,000 135,000 6,475,000 1,700,000 3,505,000
240
2016 Capital Improvement Plan
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30" Feeder Main Replacement 3,800,000 3,800,000
Alley Paving 700,000 500,000 200,000
Animal Shelter Renovations 300,000 300,000
Block Curb and Sidewalk 100,000 100,000
Chandler Center Renovation Design 150,000 150,000
Church and Darrow Parking Lot - Mini Park 440,000
CIPP Sewer Rehabilitation 555,000 - 555,000
CIPP Small Diameter Sewer Rehab-- Chicago & Main 220,000 220,000 *Chicago/Main TIF
Civic Center Security and Improvements 100,000 100,000
Concrete Water Main Testing 150,000 150,000
Cultural Arts Analysis 50,000 50,000
Dodge Avenue Large Diameter Sewer 195,000 195,000 *West Evanston TIF
Ecology Center Restroom Renovations 150,000 150,000
Emergency Sewer Repairs 75,000 - 75,000
Facilities Contingency 300,000 300,000
Finished Water Storage Projects 18,075,000 18,075,000
Fleetwood-Jourdain Center Renovation Design 150,000 150,000
Fleetwood-Jourdain HVAC Replacement 700,000 700,000
Fountain Square and Sherman Avenue 4,000,000 4,000,000 *Washington-
National TIF
General Park Improvements 500,000 500,000
Grey Park Renovations 132,000 57,000 75,000 57,000
Harbert Park 100,000 100,000
James Park Field House Washrooms Renovations 250,000 250,000
James Park Sled Hill 100,000 100,000
Large Diameter Sewer Projects 1,672,000 1,672,000
Levy Center Improvements 150,000 150,000
Parking Deck Camera System replacement 200,000 200,000
Parking Garage-- Church 140,000 140,000
Parking Garage-- Maple 140,000 140,000
Parking Garage--Sherman 140,000 140,000
Plant Reliability Improvements 2,000,000 2,000,000
Police and Fire Headquarters Renovations 150,000 150,000
Resurfacing of City Owned Surface Lots 400,000 400,000
Resurfacing of City Owned Surface Lots-- Lot 45 & 32 400,000 400,000
Resurfacing/striping of On-Street Metered Parking 250,000 250,000
SCADA System Upgrade 250,000 250,000
Security Equipment 50,000 - 50,000
Service Center D Building HVAC 225,000 225,000
Sewer Repairs on Street Improvements 205,000 - 205,000
Sherman Avenue Project-- Including Water Main ($225 for water main)825,000 825,000 *Washington-
National TIF
SNAP lighting 100,000 100,000
South Standpipe Motor Control Center 250,000 250,000
South Standpipe Storage Shed 50,000 50,000
Stormwater Management Improvements 280,000 - 280,000
Streets and Water Main Improvements -
Asbury (Green Bay to Emerson)289,000 118,000 171,000
Bennett (Lincoln to Colfax)223,000 43,000 180,000
Brown (Washington to Cleveland)93,000 93,000
Chicago (South to Howard)600,000 600,000
Davis (Fowler to Pitner)58,000 58,000
Dewey (Davis to Lake)681,000 92,000 589,000
Green Bay (Channel-Emerson)589,000 95,000 494,000
Green Bay (Simpson-Asbury)456,000 95,000 361,000
241
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Green Bay/Ridge/Emerson Intersection 759,000 410,000 349,000
Hartrey 242,000 242,000
Hartrey (Washington to Cleveland)110,000 110,000
Howard (City Limits to Dodge) 380,000 200,000 180,000 *Howard Hartrey
TIF
Howard (Dodge to Ashland)781,600 128,000 653,600
Isabella Bridge Construction 600,000 600,000
Lee (Dodge to Dewey)442,000 108,000 334,000
Lincoln (Lincolnwood to Green Bay)690,000 391,000 299,000
Maple 101,000 101,000
Otto Lane 64,000 64,000
Poplar 22,000 22,000
Streetscape and Sidewalk Improvements -
50/50 Sidewalk 250,000 250,000
Central Streetscape (Greenbay-Prairie)400,000 400,000
Howard Streetscape (Hartrey-Kedzie) 250,000 250,000 *Howard Hartrey
TIF
Maple Ave (University Place-Clark)400,000 400,000
Pedestrian Safety 200,000 200,000
Biking Improvements -
Chicago Bike Lane 75,000 75,000
Lincoln Bike Lane 600,000 600,000
TOTALS BY FUND 48,524,600 57,000 7,295,000 600,000 500,000 5,690,000 57,000 25,547,000 4,180,600 1,115,000 1,430,000 1,670,000
242
2017 Capital Improvement Plan
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30" Feeder Main Improvement 3,410,000 3,410,000
Alley Paving 700,000 500,000 200,000
Block Curb and Sidewalk 100,000 100,000
Chandler Center Improvements 400,000 400,000
Chicago Avenue Water Main Replacement (Washington to Greenleaf)680,000 680,000 *Chicago Main TIF
CIPP Sewer Rehabilitation 575,000 575,000
Clide-Brummel Park 150,000 150,000
Custer Avenue Relief Sewer Extension 140,000 140,000 *Chicago Main TIF
Custer Avenue Water Main Replacement 140,000 140,000 *Chicago Main TIF
Emergency Sewer Repairs 75,000 75,000
Facilities Contingency 300,000 300,000
Finish Water Storage Project 6,025,000 6,025,000
Fire Stations Improvements 150,000 150,000
Fleetwood Jourdain Community Center Improvements 400,000 400,000
Large Diameter Sewer Projects 1,564,000 1,564,000
Levy Center Improvements 80,000 80,000
Main Street Water Main Replacement (Sherman to Hinman)780,000 780,000 *Chicago Main TIF
Main Street Water Main, Street Resurfacing & Streetscape 2,093,000 498,000 1,280,000 315,000 * Main Street TIF; $780K is Water
Main; $500K is streetscape
Park Improvements-- Location to be finalized 2,000,000 2,000,000
Parking Garage-- Church 300,000 300,000
Parking Garage-- Maple 475,000 475,000
Parking Garage--Sherman 550,000 550,000
Resurfacing/striping of On-Street Metered Parking 250,000
Resurfacing of City Owned Surface Lots 400,000
Roof Improvements Project (Water Plant)100,000 100,000
Security Equipment 50,000 50,000
Sewer Repairs on Street Improvements 215,000 215,000
Sheridan Road Improvements
SNAP lighting 100,000 100,000
Stormwater Management Improvements 290,000 290,000
Water Plant Roof Improvements 75,000 75,000
West Evanston Large Diameter Sewer Rehab 1,456,000 1,456,000 *West Evanston TIF
West Evanston Small Diameter Sewer Rehab 629,000 629,000 *West Evanston TIF
West Evanston Water Main Replacement (Church to Dempster)1,195,000 1,195,000 *West Evanston TIF
West Evanston Water Main Replacement North of Church Street 2,034,000 2,034,000 *West Evanston TIF
West Evanston Water Main Replacement South of Dempster 722,000 722,000 *West Evanston TIF
Downtown Performing Arts Facility 2,000,000 2,000,000 * Washington National TIF
Streets and Water Main Improvements -
Chicago (Hamilton to Madison)1,970,000 580,000 650,000 740,000 * Main Street TIF
Colfax (Bryant to Ridge)392,000 78,000 314,000
Crain (Florence to Asbury)165,000 165,000
Dewey (Kirk to Oakton)102,000 102,000
Florence (Washington to Main)69,000 69,000
Grant (Cowper to Lawndale)572,000 135,000 437,000
Gray (Noyes to Grant)52,000 52,000
Lawndale (Grant to Simpson)698,000 204,000 494,000
Oak Street (Davis to Church)143,000 143,000
Oakton Street (Asbury to Custard)619,000 619,000
Seward (Hartrey to Dodge)636,000 153,000 483,000
Sherman (Crain to Dempster)107,000 107,000
South Boulevard (Barton to Asbury)75,000 75,000
Streetscape and Sidewalk Improvements -
50/50 Sidewalk 250,000 250,000
Chicago Avenue Streetscape 600,000 500,000 100,000 *Chicago Main TIF
Pedestrian Safety 200,000 200,000
TOTALS BY FUND 36,603,000 6,428,000 550,000 11,806,000 10,999,000 2,908,000 1,255,000 1,332,000 1,975,000
243
PART VII
COMPREHENSIVE
PERFORMANCE
MEASUREMENT
244
2014 Mid-year Actual 2014 Target 2015 Target
Target on
Track
Administrative Services
1 Purchasing Percentage of credit card purchases at local
businesses 18%19%20%YES
2 Finance / Accounting
Total number of financial reporting documents
published and/or certified during a specific period
of time.
38 YES
3 Parking - Revenue
Number of parking tickets issued and parking-
related revenue generated during a specific
period of time.
Tickets: 40,683 Revenue:
$4,471,681
Tickets: 95,000 Revenue:
$9,500,000
Tickets: 82,000 Revenue:
$9,100,000
Tickets:
NO
Revenue:
NO
4 Parking - Compliance Number of e-mail and text alert subscribers for
street cleaning notifications.4,625 5,250 5,750 YES
City Manager's Office
5
Energy Savings Total energy savings Citywide during a specific
period of time calculated in terms of kWh and
Therms
1,000,000 kWh; 60,000
Therms 25,000 kWh; 150,000 Therms 25,000 kWh; 150,000 Therms NO
6 Grant Funding Annual grant funding secured.$357,335 $100,000 200000 YES
7 311 Requests Number of service request received by 311 Staff 15,271 30,000 35000 YES/NO
8 311 Services Number of administrative services assumed by
311.2 2 2 YES
9 Engagement Outreach Change in number of subscribers to City
communication channels annually.33,500 30,000 35000 YES/NO
10 Citizen Activities Number of citizen engagement events and/or
activities.62 80 90 YES
Community Development
11 Plan Reviews
Average number of days to review Single Family
& Accessory Structures and Commercial &
Accessory Structures.
Residential: 14 Days
Commercial: 14 Days
Residential: 14 Days
Commercial: 24 Days
Residential: 14 Days
Commercial: 24 Days YES/YES
12 Planning & Zoning Reviews
Average review time (days) of Planned
Developments by Plan Commission and
Certificates of Appropriateness by Historic
Preservation Commission.
PDs:
60 days
CoAs:
30 days
PDs:
90 days
CoAs:
30 days
PDs:
90 days
CoAs:
30 days
YES
13 Planning & Zoning Reviews Average review time (days) of Variation & Special
Use permit cases by Zoning Board of Appeals.45 days 30 days 30 days NO
14 Grant-funded Projects/programs Percentage of grant-funded programs/projects
progressing as planned 91%85%85%YES
15 Affordable Housing Production/Rehab Number of housing units (owner and rental)
substantially rehabbed 28 42 60 YES
City of Evanston, Illinois
2015 Citywide Performance Measures
245
Fire
16 Response Time
Percentage of emergency fire calls with a
response time of five minutes and under from
dispatch to arrival on scene, compared with
square miles served per fire Suppression Station,
and compared with population density.
96%95%95%YES
17 Fire Incidents Fire Incidents confined to room of origin.65%NO
18 Injuries
Number of on the Job (OJI) related injuries per
100 members that resulted in time lost from duty
in a 1 year period.
1.5 <5 <5 yes
19 Vehicle Accidents Job related vehicle crashes, deemed preventable,
per 100 members in a 1 year period.1.5 <5 <5 YES
20 FTE to Population Sworn and civilian FTE's per 1,000 population.1.4 1.4 1.4 yes
21 EMS Response Time Emergency responses (in seconds).228 <241 <241 YES
22 Alarm Response Time Turnout Time for emergency and non-emergency
alarms.E47sec NE73 sec E 45sec NE 78sec E 45sec NE 78sec Yes
23 Loss Minimization Estimated property value preserved.$178,645,399=99.4%0 95%yes
Health & Human Services
24 Communicable Disease Epidemiological
Investigations Number of investigations and complaints.500 800 800 Yes
25 Educational Outreach - Lead Poisoning
Track local trends in testing sites for lead,
childhood blood lead screening rates, and
incidence in childhood lead poisoning rates.
12 35 30 Yes
26 Health Inspections Number of restaurant, temporary food and
farmer's market inspections.1,600 Yes
27 Vital Records Number of birth and death certificates issued.15,000 Yes
Law
28 Cook County - Ordinance Prosecution
Ordinance cases prosecuted during a specified
period of time (animal, aggressive panhandling,
curfew, disorderly conduct).
136 400 300 No
29 Cook County - Traffic Prosecution Traffic prosecution cases during a specific period
of time.2,084 2,200 2,200 Yes
30 Cook County - Administrative Review Administrative review cases during a specific
period of time.8 8 8 Yes
31 Ordinances and Resolutions Ordinances and resolutions written and/or
reviewed during a specific period of time.193 240 240 Yes
32 Loss Minimization/Risk Management Cases that had a pre-trial disposition or were tried
to verdict.8 8 8 Yes
33 Administrative Adjudication - Parking
Violations
Number of administrative adjudication parking
cases tried per year (including appeals).3,131 3,750 3,750 Yes
34 Administrative Adjudication -
Ordinance/Compliance Violations
Number of administrative adjudication
ordinance/compliance cases tried per year
(including appeals).
2,157 2,500 2,500 Yes
246
Library
35 Customer Satisfaction Percentage of citizens who rated library service
as satisfactory.98%97%98%Yes
36 Customer Service
Percentage of library users who rated the
helpfulness and the general attitude of library
staff as satisfactory.
97%98%98%Yes
37 Collection Percentage of library users who rated the
availability of library materials as satisfactory.88%93%93%Yes
38 Circulation Number of items circulated per resident.7.23 14.7 14.7 Yes
39 Purchasing Costs Number of dollars spent for materials acquisition
per resident.$2.74 $8.75 $10.41 Yes
40 Facility Usage Number of meeting room requests and estimated
attendees.2,960/17,936 8,212/52,796 8,300/54,000 Yes
41 Second Visits Number of library program participants that enroll
in additional programs.85%75%85%Yes
42 Outreach Effectiveness Surveys gathering information on how they
learned about programs.
Surveyed patrons during April
"National Library Week"
Conduct another user survey
April, 2014 to track changes
Annual user survey will be
distributed April, 2015 to track
changes
Yes
Parks, Recreation and Community Services
50 Youth Employment
Percentage of applicants for youth employment
and vocational training opportunities who
received such opportunities.
500 352 550 Yes
51 Recreation Users Total recreation program & activity participation
and community service outreach clients 93,230 104,000 107,000 TBD
52 Youth Engagement Evaluate employee and employer satisfaction
with youth employment programs.96%95%95%Yes
53 Park Attendance Attendance at PR&CS special events and park
permits 48,200 47,100 49,000 Yes
54 Park User Experience User feedback of Recreation facilities: condition,
safety and cleanliness.85%85% satification 87%Yes
Police
55 FTE to Population Sworn and civilian FTE's per 1,000.3.00 3.11 3.11 Yes
56 Calls to dispatch
Number of police calls per 1,000 residential
population compared with the percentage of
dispatched police calls.
18,714 36,000 36,287 Yes
57 Peacekeeping and Domestic Quarrels Number of domestic quarrels, referrals to Victim
Services and follow-up services provided.
Domestic Quarrels: 160
Referrals 55
Follow-up Services 95
Domestic Quarrels: 320
Referrals: 110
Follow-up Services: 190
Domestic Quarrels: 320
Referrals: 110
Follow-up Services: 190
Yes
58 Seizure Data Benchmark of quantity of illicit drugs and firearms
seized against that of other communities.
Firearms: 56
Illicit Drugs: 207
Firearms: 75
Illicit Drugs: 300
Firearms: 75
Illicit Drugs: 300 Yes
59 Complaints Complaints Registered with the Office of
Professional Standards 8 11 10 Yes
247
Public Works
60 Waste Diversion Total waste diversion rate.20%30%30%NO
61 Road Rehabilitation Road Rehabilitation Expenditures per paved lane
mile.$752,062 YES
62 Timely Capital Improvements Percentage of capital improvement projects on
time and under budget.under development YES
63 Resident Satisfaction Survey of residents impacted by all Public Works
projects.Satisfied YES
64 Time to complete maintenance and minor
repairs
Percent of minor vehicle repairs completed within
2 days and percent of preventative maintenance
completed within 30 days of due date.
97%Minor Repairs = 95%, P.M.'s =
95%95%Yes
65 Cost of maintenance and minor repairs Average maintenance and repair cost per vehicle.$3,387 $5,000.00 based on all units
(348)$5,000 YES
66 Snow Removal Snow and ice control expenditures per capita
compared with inches of snowfall.$21.74 Per Capita - 76"$7.90 Per Capita - 38"$15.07 Per Capita - 38"NO
67 Timely waste and recycling collection Percent of residential and commercial waste and
recycling picked up on schedule.98%98%98%YES
68 Residential Street Sweeping Street-sweeping expenditures per linear mile
swept.$4,267 Per Mile $4,298 Per Mile $4,623 Per Mile YES
Utilities
69 Reliable Distribution Number of customers experiencing an
unscheduled disruption of water service.812 720 750 NO
70 Water Complaints Number of customer complaints about water
service or quality 57 100 100 YES
71 Sewer Complaints Number of customer complaints about sewer
service (seepage, backups, overflows, etc.).197 200 200 NO
72 Employee Health and Safety Benchmark days lost from work due to illness or
injury 1.36 3.6 3.0 YES
73 Regulatory Compliance Number of EPA regulatory violations.0 0 0 YES
74 Water Main Failure Rate Number of known breaks/leaks per mile of water
main.0.3 0.3 0.3 NO
75 Water Sales Millions of gallons of water sold to outside
communities.5,384 11,500 11,500 NO
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PART VIII
GLOSSARY
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Glossary
ACCRUAL BASIS: The basis of accounting
under which transactions are recognized when
they occur, regardless of the timing of estimated
cash flows.
ACCRUED EXPENSES: Expenses incurred
but not due until a later date.
ACTIVITY: A specified and distinguishable line
of work performed by a Division.
AFSCME: American Federation of State,
County and Municipal Employees, a labor
union representing some City of Evanston
employees.
ALERTS: Allows officers access to driver’s
license, registration, warrant and other
computerized law enforcement data. The
ALERTS system also provides for inter-car
communications via in-car data terminals.
ASSESSED VALUATION: A value that is
established for real or personal property for use
as a basis for levying property taxes. (Note:
Property values are established by the Cook
County Assessor’s Office.)
AUDIT: An examination of an organizations’
financial statements and the utilization of
resources.
BOCA: Building Officials and Code
Administrators International, an organization
that writes the guidelines for basic community
building codes.
BOND: A written promise to pay a specified
sum of money, called the face value or principal
amount, at a specified date in the future, called
the maturity date, together with periodic interest
at a specified rate.
BOND RATING: An assessment of the
likelihood that a bond issuer will pay the interest
on its debt on time. Bond ratings are assigned
by independent agencies, such as Moody's
Investors Service and Standard & Poor's.
Ratings range from AAA or Aaa (highest) to D
(in default). Bonds rated below B are not
investment grade and are called high-yield or
junk bonds. Since the likelihood of default is
greater on such bonds, issues are forced to pay
higher interest rates to attract investors.
Evanston is rated as an Aa1 community by
Moody’s Investors Service.
BONDED DEBT: Portion of indebtedness
represented by outstanding bonds.
BUDGET: A fiscal plan showing estimated
expenditures, revenue, and service levels for a
specific fiscal year.
BUDGET ADJUSTMENT: Legal procedure
utilized by the City staff and Council to revise
an adopted budget. The City of Evanston has a
written budget adjustment policy that allows
adjustments in accordance with the City Code.
BUDGET CALENDAR: The schedule of key
dates or milestones, which the City departments
follow in the preparation, adoption and
administration of the budget.
BUDGET DOCUMENT: Instrument used by
the budget-making authority to present a
comprehensive financial plan of operations to
the City Council.
BUDGET MESSAGE: The opening section of
the budget document, which provides the City
Council and the public with a general summary
of the most important aspects of the budget,
including current and previous fiscal years, and
the views and recommendations of the City
Manager.
BUDGETARY CONTROL: The control or
management of a governmental or enterprise
fund in accordance with an approved budget to
keep expenditures within available revenue.
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Glossary
CAPITAL EXPENDITURE (ALSO KNOWN
AS CAPITAL OUTLAY): Refers to the
purchase of land, buildings, and other
improvements and also the purchase of
machinery and equipment items which have an
estimated useful life of three years or more and
belong to the classes of property commonly
considered as fixed assets.
CAPITAL IMPROVEMENT PLAN (CIP): A
plan for capital expenditures to provide long-
lasting physical improvements to be incurred
over a fixed period of several future years.
CAPITAL IMPROVEMENT PLAN
BUDGET: A Capital Improvement Program
(CIP) budget is a separate budget from the
operating budget. Items in the CIP are usually
construction projects designed to improve the
value of government assets.
CAPITAL PROJECT: A specific identifiable
improvement or purpose for which
expenditures are proposed within the capital
budget or capital improvement plan. Examples
of capital improvement projects include new
roads, sewer lines, buildings, operating systems,
recreational facilities, and large scale
remodeling.
CAPITAL PROJECT FUND: A fund created
to account for financial resources to be used for
the acquisition or the construction of major
capital facilities or equipment.
CASH BASIS: A basis of accounting under
which transactions are recognized only when
cash changes hand.
CITY COUNCIL: The Mayor and nine (9)
Aldermen collectively acting as the legislative
and policy making body of the City.
COMMODITIES: All expenditures for
materials, parts, supplies and commodities,
except those incidentally used by outside firms
performing contractual services for the City.
COMMUNITY DEVELOPMENT BLOCK
GRANT (CDBG): Federal funds made
available to municipalities specifically for
community revitalization. Funds may be used
by internal City divisions, or distributed to
outside organizations located within the City’s
boundaries.
COMPREHENSIVE ANNUAL FINANCIAL
REPORT (CAFR): A governmental unit's
official annual report prepared and published as
a matter of public record, according to
governmental accounting standards.
CONTINGENCY: A budgetary reserve, set
aside for emergencies or unforeseen
expenditures not otherwise budgeted.
CONTRACTUAL SERVICES: Expenditures
for services which are obtained by an express or
implied contract. Major types of contractual
services are: (1) advertising and printing; (2)
maintenance and repair services; (3) public
utility services; and (4) travel and training.
DEBT SERVICE: The City’s obligation to pay
the principal and interest of all bonds and other
debt instruments according to a pre-determined
payment schedule.
DEBT SERVICE FUND: A fund established
to account for the accumulation of resources
for the payment of principal and interest on
long term debt.
DEFICIT: The excess of the liabilities of a fund
over its assets; or the excess of expenditures
over revenues during an accounting period; or,
in the case of proprietary funds, the excess of
expense over income during an accounting
period.
DEPARTMENT: Administrative subsection of
the City that indicates management
responsibility for an operation.
DEPRECIATION: That portion of the cost of
a capital asset that is charged as an expense
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Glossary
during a particular period. This is a process of
estimating and recording the lost usefulness,
expired useful life, or diminution of service
from a fixed asset that cannot or will not be
restored by repair and will be replaced. The
cost of the loss of usefulness of a fixed asset is
the depreciation or the cost to reserve in order
to replace the item at the end of its useful life.
DISTINGUISHED BUDGET AWARD: A
voluntary program administered by the
Government Finance Officers Association to
encourage governments to publish well-
organized and easily-readable budget documents
and to provide peer recognition and technical
assistance to the fiscal officers preparing them.
ENCUMBRANCE: Obligations in the form of
purchase orders and contracts which are
chargeable to a budgetary account and for
which a part of the balance is reserved because
the goods or services have not been received.
When paid, the encumbrance is liquidated.
ENTERPRISE FUND: A fund established to
account for operations that are financed and
operated in a manner similar to private business
enterprises – where the intent of the governing
body is that the costs of providing goods or
services to the general public on a continuing
basis be financed or recovered primarily
through user charges.
ETSB: Emergency Telephone Systems Board.
EXPENDITURES: This term refers to the
outflow of funds paid or to be paid for an asset
obtained or goods and services obtained,
regardless of when the expense is actually paid.
Note: An encumbrance is not expenditure. An
encumbrance reserves funds to be expended for
a future date.
EXPENSES: A decrease in net total assets.
Expenses represent the total cost of operations
during a period regardless of the timing of
related expenditures.
FEMA: Federal Emergency Management
Agency.
FICA: Federal Insurance Contribution Act, the
name of the piece of federal legislation that
established the Social Security payroll tax. The
current FICA tax rate is 15%, half of which is
paid by the employer and half by the employee.
FISCAL YEAR (FY): The time period
designating the beginning and ending period for
recording financial transactions. The City of
Evanston moved to a calendar year fiscal year
beginning in FY2012.
FIXED ASSETS: Assets of a long term
character which are intended to continue to be
held or used, such as land, buildings, machinery
and equipment.
FRANCHISE FEE: The fee paid by public
service businesses for use of City streets, alleys,
and property in providing their services to the
citizens of a community. Services requiring
franchises include electricity, telephone, natural
gas, and cable television.
FULL ACCRUAL BASIS: The basis of
accounting under which transactions are
recognized when they occur, regardless of the
timing of estimated cash flows.
FUND: An accounting entity with a separate set
of self-balancing accounts which comprise its
assets, liabilities, fund balance, revenues and
expenditures.
FUND ACCOUNTING: A governmental
accounting system that is organized and
operated on a fund basis.
FUND BALANCE: The assets of a fund less
liabilities, as determined at the end of each fiscal
year. Any reservations of fund balance are
deducted to result in an “unreserved fund
balance.”
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FUND TYPE: In governmental accounting, all
funds are classified into eight fund types:
General, Special Revenue, Debt Services,
Capital Projects, Special Assessment,
Enterprise, Internal Service, and Trust and
Agency.
GENERAL FUND: The largest fund within
the City, the General Fund accounts for most of
the financial resources of the government.
General Fund revenues include property taxes,
licenses and permits, local taxes, service charges,
and other types of revenue. This fund usually
includes most of the basic operating services
such as fire and police protection, parks,
recreation and community services, public
works, health, community development, and
general administration.
GENERAL ACCEPTED ACCOUNTING
PRINCIPLES (GAAP): Uniform minimum
standard of and guidelines to financial
accounting and reporting. They govern the
form and content of the basic financial
statements of an entity. They encompass the
conventions, rules, and procedures necessary to
define accepted accounting practice at a
particular time. They include not only broad
guidelines of general application, but also
detailed practices and procedures. They provide
a standard by which to measure financial
presentations.
GENERAL OBLIGATION (GO) BONDS:
Bonds that finance public projects such as
streets, municipal facilities, and park
improvements. The repayment of these bonds is
made from property taxes, and these bonds are
backed by the full faith and credit of the issuing
government.
GFOA: Government Finance Officers
Association.
GPS: Global Positioning System, equipment
that has the ability to survey the location of an
object.
GRANT: A contribution by a government or
other organization to support a particular
function. Typically, these contributions are
made to local governments from the state and
federal governments.
IDOT: Illinois Department of Transportation.
IDPH: Illinois Department of Public Health.
IEPA: Illinois Environmental Protection
Agency.
IMRF: Illinois Municipal Retirement Fund, a
pension plan for employees of member cities
within the State of Illinois.
INCOME: A term used in proprietary fund
type accounting to represent revenues, or the
excess of revenues over expenses.
INFRASTRUCTURE: The underlying
permanent foundation or basic framework.
INTEREST EARNINGS: The earnings from
available funds invested during the year in U.S.
INTERFUND TRANSFER: Amounts
transferred from one fund to another.
INTERNAL SERVICE FUND: Fund used to
account for the financing of goods or services
provided by one department to another
department on a cost reimbursement basis.
INVESTMENTS: Securities and real estate held
for the production of revenues in the form of
interest, dividends, rentals, or lease payments.
The term does not include fixed assets used in
governmental operations.
ISO: Insurance Services Office, a non-profit
organization that grades the Fire Department’s
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Glossary
ability to provide service to a community, which
is reflected in the insurance premium paid by
the occupier.
LEVY: To impose taxes, special assessments, or
service charges for the support of City services.
LIABILITIES: Debts or other legal obligations
arising out of transactions in the past which
must be liquidated, renewed, or refunded at
some future date.
LONG-TERM DEBT: Debt with a maturity of
more than one year after the date of issuance.
MABAS: Mutual Aid Box Alarm System. This
system was established to provide a swift,
standardized and effective method of mutual aid
assistance for extra alarm fires and mass
casualty incidents. The MABAS system is
divided into over 20 Divisions from the
communities along I-53 and the Northwest
Tollway corridor.
MAINTENANCE: All materials or contract
expenditures covering repair and upkeep of City
buildings, machinery and equipment, systems,
and land.
MFT: Motor Fuel Tax, represents revenues for
the City’s share of gasoline taxes, allotted by the
state for street improvements.
MODIFIED ACCRUAL BASIS: The accrual
basis of accounting adapted to the
governmental fund type spending measurement
focus. Under it, revenues are recognized when
they become both “measurable” and “available”
to finance expenditures of the current period.
Expenditures are recognized when the related
fund liability is incurred except for (1)
inventories of materials and supplies which may
be considered expenditures either when
purchased or when used; (2) prepaid insurance
and similar items which need not be reported;
(3) accumulated unpaid vacation, sick pay, and
other employee benefit amounts which need
not be recognized in the current period, but for
which larger than normal accumulations must
be disclosed in the notes to the financial
statements; (4) interest on special assessment
indebtedness which may be recorded when due
rather than accrued, if offset by interest earnings
on special assessment levies, and (5) principal
and interest on long-term debt which are
generally recognized when due.
MOODY’S INVESTMENT RATING
SERVICE: An independent agency that
analyzes the financial credit ratings of
organizations. These ratings are based on debt
issuance and carry a three letter coding. The
City possesses a Prime-1 rating level, which is
Aa1.
MUNICIPAL: Of or pertaining to a city or its
government.
NORTAF: North Regional Major Crimes Task
Force, this task force was established to serve as
a standing task force that would be available to
its member agencies for the investigation of
major crimes, including homicides and non-
parental kidnappings. Member communities
include Evanston, Glencoe, Glenview,
Kenilworth, Lincolnwood, Morton Grove,
Niles, Northbrook, Northfield, Skokie,
Wheeling, Wilmette, and Winnetka.
OBJECTIVES: The objectives in the
performance area of the budget are statements
of one-time projects. These statements are
intended to address either a new service or
project, or a significant change in focus or
priority in response to a special community
need or City effort to improve productivity.
Objectives are generally limited to one fiscal
year.
ONGOING ACTIVITY MEASURES: These
measures provide annual workload data on the
activities of the City, which occur on an
ongoing basis, year after year
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Glossary
OPERATING BUDGET: A financial plan
outlining the estimated revenues and
expenditures and other information for a
specific period (usually a fiscal year). The
“proposed budget” is the financial plan
presented by the City Manager for consideration
by the City Council, and the “adopted budget”
is the financial plan ultimately approved and
authorized by the City Council.
OPERATING EXPENSES: Proprietary fund
expenses that are directly related to the fund’s
primary service activities.
OPERATING INCOME: The excess of
proprietary fund operating revenues over
operating expenses.
OPERATING REVENUES: Proprietary fund
revenues that are directly related to the fund’s
primary service activities. They consist primarily
of user charges for services.
PEER Services: Fiscal agent for Evanston
Substance Abuse Prevention Council.
PER CAPITA COSTS: The cost of service per
person. Per capita costs in Evanston are based
on a 74,486 estimated population provided by
the 2010 Census.
PIMS: Police Information Management System,
a computerized record system developed and
maintained by the State of Illinois Criminal
Justice Information Authority.
PROPERTY TAXES: Used to describe all
revenues received in a period from current
taxes, delinquent taxes, penalties, and interest
on delinquent taxes.
PUBLIC HEARING: The portions of open
meetings held to present evidence and provide
information on both sides of an issue.
RESERVE: An account used to indicate that a
portion of fund balance is restricted for a
specific purpose. An account used to earmark a
portion of fund balance to indicate that it is not
appropriate for expenditure. A reserve may also
be an account used to earmark a portion of
fund equity as legally segregated for a specific
future use.
REVENUES: All amounts of money earned or
received by the City from external sources. It
includes such items as tax payments, fees from
specific services, receipts from other
governments, fines, forfeitures, grants, shared
revenues and interest income.
REVENUE BONDS: Bonds whose principal
and interest are payable exclusively from a
revenue source pledged as the payment source
before issuance.
ROI: Return on investment, a method to assist
management decision-making by evaluating the
return on various investment alternatives.
SALES TAXES: The City receives two types of
sales taxes – one from the state and the other
from a home-rule sales tax. The state tax rate is
1% and the local home rule sales tax rate is 1%.
SAMHSA: Substance Abuse and Mental Health
Services Administration.
SERVICES BILLED OUT: Includes revenues
received for services provided by one
department to another within the same fund.
An example would be the revenue received by
the Community Development Department for
services provided by Public Works, such as
vehicle maintenance.
SYEP: Summer Youth Employment Program.
TAX BASE: The total value of all real and
personal property in the City as of January 1 of
each year, as certified. The tax base represents
net value after all exemptions.
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TAX LEVY: The resultant product when the
tax rate per one hundred dollars is multiplied by
the tax base.
TAX RATE: A percentage applied to all taxable
property to raise general revenues. It is derived
by dividing the total tax levy by the taxable net
property valuation.
TAXES: Compulsory charges levied by a
government for the purpose of financing
services performed for the common benefit.
The term does not include charges for services
rendered only to those paying such charges; for
example, sewer service charges.
TIF: Tax Increment Financing or the act of
capturing the amount of property taxes levied
by a taxing unit for the year on the appraised
value of real property located within a defined
investment zone. The tax increments are paid
into the TIF fund and used to pay project costs
within the zone, including debt service
obligations.
TRUST AND AGENCY FUNDS: Funds
created to account for assets held by the City in
a trustee capacity or as an agent for individuals,
private organizations, other governmental units,
and/or other funds. These include pension trust
funds and agency funds.
USER CHARGES: The payment of a fee for
direct receipt of a public service by the party
benefiting from the service.
YEP: Youth and Young Adult Job Training and
Employment Program.
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