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Home My WebLink About2021 Adopted Budget Erika Storlie, City Manager www.cityofevanston.org Fiscal Year 2021 Adopted Budget Stephen H. Hagerty, Mayor Submitted by 1 Table of Contents Part I Budget Message 2021 Budget Transmittal Letter Adopted Part II Charts & Summaries Organizational Chart General Information Fund Descriptions Budget Calendar Demographic Statistics All Funds Charts and Summaries Property Tax Levy Property Tax Charts Revenue Descriptions Debt Summary Part III General Fund General Fund Summary Chart General Fund Revenue City Council City Clerk City Manager's Office Law Department Administrative Services Community Development Police Department Fire Department Health & Human Services Parks and Recreation Public Works Agency Part IV Other Funds 175 General Assistance Fund 176 Human Services Fund 177 Reparations Fund 180 Good Neighbor Fund 108 106 110 31 37 38 42 39 44 45 47 51 53 55 60 63 68 76 81 85 91 98 104 103 8 9 21 24 22 23 29 30 185 Library Fund 186 Library Debt Service Fund 187 Library Capital Fund 200 Motor Fuel Tax Fund 205 E911 Fund 210 Special Service Area #9 215 CDBG Fund 220 CDBG Loan Fund 235 Neighborhood Improvement Fund 240 HOME Fund 250 Affordable Housing Fund 320 Debt Service Fund 330 Howard-Ridge TIF Fund 335 West Evanston TIF Fund 340 Dempster-Dodge TIF Fund 345 Chicago-Main TIF Fund 350 Special Service Area #6 355 Special Service Area #7 360 Special Service Area #8 415 Capital Improvement Fund 416 Crown Construction Fund 417 Crown Maintenance Fund 420 Special Assessment Fund 505 Parking Fund 510 Water Fund 515 Sewer Fund 520 Solid Waste Fund 600 Fleet Services Fund 601 Equipment Replacement Fund 605 Insurance Fund 700 Fire Pension Fund 705 Police Pension Fund Part V Position Information 152 154 156 160 158 164 166 168 170 172 174 176 178 112 114 116 118 120 122 124 126 128 130 132 134 136 138 140 142 148 144 146 150 Position Control 2021 5-Year Position Control Part VI Capital Improvements Plan CIP Intro Section CIP Fund Policy 2021 CIP 2022-2026 CIP Final Part VII Budget Policies Budget Policies Budgetary Basis of Accounting Part VIII Glossary 179 190 193 194 195 199 203 206 207 213 215 Judy Fiske First Ward Peter Braithwaite Second Ward Melissa A. Wynne Third Ward Donald N. Wilson Fourth Ward Robin Rue Simmons Fifth Ward Thomas M. Suffredin Sixth Ward Eleanor Revelle Seventh Ward Ann Rainey Eighth Ward Cicely L. Fleming Ninth Ward Devon Reid City Clerk Interim City Manager ELECTED OFFICIALS Stephen H. Hagerty Mayor CITY COUNCIL Erika Storlie 5 Mission Statement The City of Evanston is committed to promoting the highest quality of life for all residents by providing fiscally sound, responsive municipal services and delivering those services equitably, professionally, and with the highest degree of integrity. Organizational Values • Excellent Customer Service • Continuous Improvement • Integrity • Accountability Vision Statement Creating the Most Livable City in America 2019–2020 Enhance Community Development and Job Creation Citywide Ensure Equity in All City Operations Expand Affordable Housing Options Stabilize Long-term City Finances Invest in City Infrastructure and Facilities City Council Goals 6 January 1, 2020 For the Fiscal Year Beginning PRESENTED TO City of Evanston Executive Director Illinois 7 PART I BUDGET MESSAGE 8 2021 ADOPTED BUDGET Budget Transmittal Letter January 1, 2021 Mayor Stephen H. Hagerty and Members of the City Council, I am honored to present the Adopted Fiscal year 2021 Budget for the City of Evanston, Illinois, for the period of January 1, 2021 through December 31, 2021. The budget is a policy document which sets the financial course for the city and defines the priorities of services provided to the co mmunity. It is the culmination of months of effort by City staff, residents, and elected officials to balance available resources and provide high-quality services to Evanston residents, businesses, and visitors. The total Adopted Budget for fiscal year 2021 is $296,146,105, which includes interfund transfers. This is the total expense for all funds including the Evanston Public Library. This represents a decrease of $24,563,125 or 7.66% from the 2020 Adopted Budget. 2019-2020 City Council Goals On April 29, 2019, City Council approved the following goals for 2019 -2020: ● Invest in City Infrastructure and Facilities ● Stabilize Long-Term City Finances ● Enhance Community Development and Job Creation Citywide ● Expand Affordable Housing Options ● Ensure Equity in All City Operations Department performance on these goals and upcoming initiatives are detailed in each department’s narrative in the General Fund section of this document. 2020 Year-End Estimate Since March 2020, the world has experienced a pandemic caused by the novel coronavirus known as COVID-19. This crisis has deeply affected the City’s priorities and operations. Since day one, employees across the organization have been dedicated to fighting the virus, keeping our residents safe, and continuing to provide vital City services in frequently changing circumstances. While City employees work harder than ever during the pandemic, the City has experienced catastrophic losses in revenue to fund operations. The revenue losses are due to a contraction o f economic activity as a result of the pandemic. Altogether, the City expects about a $12 million loss in General Fund revenue by the end of 2020. Income tax and sales tax are expected to be 20 -25% below budget. Some smaller revenue sources including amusement tax, athletic contest tax, hotel tax, and auto rental tax have been decimated and are showing losses around 80% of budget. 9 2021 ADOPTED BUDGET Budget Transmittal Letter The City has taken many steps to mitigate the impact of revenue losses and reduce the City’s deficit in the current year. Since March, 12 full-time employees have been laid off, and the City Manager has instituted a hiring freeze for all vacant positions. This has led to about 50 vacant positions across all City departments being held open, yielding savings of close to $4 million. Non-union and AFSCME employees are required to take 10 unpaid furlough days before December 15, some of which will be unpaid holidays for non-union employees. Fire Department employees represented by IAFF have agreed to forgo general wage increases for 2 021 and 2022 in lieu of furlough days. The City is still in negotiations with the FOP union to determine comparable savings from the police department. Across the City, expenses have been closely scrutinized and all unnecessary spending has been halted for the year. Together, these steps are expected to save $10 million in expenses by year end, leaving the City with $2 million in deficit spending from the General Fund. The City expects to receive approximately $4.5 million in grant funding related to COVID -19 response, as listed below These grants are given on a reimbursement basis, and as of October 8, 2020 about $1,300,000 has been received. Most grants will carry over into 2021, and appropriate amounts are shown in the 2021 budget. Grants received in 202 0 cover increased expenses due to COVID-19 response. ● Federal Emergency Management Agency (FEMA) Public Assistance - $1,104,026 ● COVID -19 Contact Tracing Grant - $817,632 ● Coronavirus Aid, Relief, and Economic Security (CARES) Act Coronavirus Relief Funds Cook County - $619,214 ● CARES Act Provider Relief Fund (for EMT) - $51,631 ● COVID -19 Crisis Grant - $58,457 ● National Association of County and City Health Officials (NACCHO) - $50,000 ● Community Development Block Grant (CDBG-CV) - $1,080,243 ● Emergency Solutions Grant (ESG-CV) - $966,314 2021 Budget Priorities For the 2021 Budget, the City focused on maintaining core services and ensuring the continued health and safety of our residents. In September 2020, staff hosted four community budget conversations, which gave residents an opportunity to share ideas and concerns related to the 2021 budget. The feedback from these meetings can be found on the City’s Budget webpage. Across all meetings, themes emerged related to the importance of human and social services in the face of ongoing pandemic. Residents stated concerns related to affordable housing, food security, support for small businesses, and preventing future COVID-19 outbreaks. 10 2021 ADOPTED BUDGET Budget Transmittal Letter 2021 Baseline Budget Unfortunately, the COVID -19 crisis has not yet been resolved, and staff anticipates continued safety restrictions and economic impact through 2021. The 2021 budget reflects revenue loss of $8 million compared to the 2020 budget. A summary of major losses is shown in the table below. Selected Revenues 2020 Budget 2021 Budget Loss $ Loss % State Income Tax $7,600,000 $6,600,000 $(1,000,000) -13% Sales Tax - Basic 10,250,000 9,750,000 (500,000) -5% Sales Tax - Home Rule 7,800,000 7,250,000 (550,000) -7% Municipal Hotel Tax 2,390,000 1,200,000 (1,190,000) -50% Athletic Contest Tax 1,160,000 500,000 (660,000) -57% Real Estate Transfer Tax 3,800,000 3,000,000 (800,000) -21% Parking Tax 3,200,000 2,600,000 (600,000) -19% Parking Tickets 3,800,000 3,200,000 (600,000) -16% Recreation Program Fees 6,473,500 5,616,375 (857,125) -14% Transportation Network Tax 680,000 510,000 (170,000) -25% Motor Fuel Tax 1,300,000 1,000,000 (300,000) -23% Liquor Tax 3,150,000 2,900,000 (250,000) -8% Amusement Tax 430,000 200,000 (230,000) -53% Telecommunications Tax 1,800,000 1,600,000 (200,000) -11% Wheel Tax 3,000,000 2,900,000 (100,000) -3% Total Selected Revenues $56,833,500 $48,826,375 $(8,007,125) -14% From this $8 million in revenue lost, the City faced a 2021 General Fund baseline deficit of $4.5 million. This is due to the 2020 budget including a surplus of $1.6 million and the removal of $2 million in a transfer from the General Fund to the debt service fund. Without the transfer, the necessary increase in the debt service levy is only $1.4 million thanks to savings accomplished by refunding 2011 and 2012 bonds in August 2020. More discussion of the City’s debt and annual debt service can be found in the Charts and Summaries section of this document. 2021 Budget Balancing Worksheet The Budget Balancing Worksheet on the following pages begins with a General Fund deficit of $4.5 million. The Worksheet is a tool used to track changes proposed during the budget review process to bring the General Fund to balance. Important items from the worksheet are highlighted below. 11 2021 ADOPTED BUDGET Budget Transmittal Letter Fund Balance – For 2021, City Council chose to include a $500,000 draw from reser ves in the General Fund budget. This was decided in recognition of the economic hardships faced by the community this year and a desire to keep the impact on the property tax low. This draw is projected to bring the General Fund Balance to $13,156,086 by December 31, 2021, which is approximately 12% of budgeted expenses. City Council will discuss plans in 20 21 to bring fund balance back to the recommended policy level of 16.6% of expenses. Position Eliminations - The worksheet includes 15 positions to be eliminated, 14 of which were already vacant. These cuts yield savings of $1.2 million to the General Fund. Most of these positions are in the Police Department, including 11 currently vacant police officer positions. This reduction brings sworn Police staff from 165 to 154 full-time employees. The department is currently operating with 146 sw orn officers and command staff. Positions Held Vacant - As of December 2020, the City has about 50 vacant positions across all departments. For 2021 the City will continue to hold 28 of these positions vacant for the entire year, in addition to the 15 positions eliminated. These positions are not recommended for elimination at this time and will be reconsidered in the 2022 budget. Positions held vacant yield savings of $2.4 million to the General Fund. Where needed, increases in temporary staff, service contracts, or overtime have been added to ensure that departments have enough staffing to maintain services. The total offsetting cost of these increases is $350,000. One position in Property Standards is added in the 2021 budget. Union general wage increases - General wage increases for all represented employees were established in contracts effective from January 1, 2019 through December 31, 2022. These contracts included increases on January 1, 2021 of 2.5% for AFSCME employees and FOP Sergeants and 2.25% for FOP Officers and IAFF employees. With the onset of COVID -19 and revenue losses, all unions were asked to take furlough days or propose other savings. AFSCME agreed to 10 furlough days in 2020 which saved the City $650,000, and will maintain an increase of 2.5% on January 1, 2021. IAFF chose to forgo raises for 2021 and 2022 rather than take furlough days in 2020. The City will guarantee no IAFF employee layoffs for the duration of the contract, and will grant a wage increase of 5% on December 31, 2022. This change yields savings of $254,000 in the 2021 budget and an additional $260,000 in 2022. The City is still in negotiations with the FOP Officer and FOP Sergeant Unions, and general wage increases for these two unions are still budgeted according to contract. 12 2021 ADOPTED BUDGET Budget Transmittal Letter Non-union employees - Non-union employees were also required to take 10 furlough days in 2020, yielding savings of $566,000. The budget balancing worksheet includes a non-union pay increase of 1.5% effective July 1, 2021. Adopted 2021 Budget Balancing Worksheet General Fund Summary Revenues Expenses Net Baseline General Fund $110,470,609 $115,048,660 ($4,578,051) Proposed General Fund Changes (detail below) $552,000 ($4,028,469) $4,580,469 Proposed General Fund Budget $111,022,609 $111,020,191 $2,418 Proposed General Fund Changes Revenues Expenses City-Wide Changes Add transfer to Human Services Fund (replace HS levy increase) 250,000 Reduce equipment replacement transfer (900,000) Use $500,000 from reserve fund 500,000 Reduce property tax levy (1,650,000) Non-union GWI - 1.5% on July 1 (reduced from 2.5% on January 1) (237,000) Remote work stipend 25,000 CARP Initiatives Electric Aggregation Fee 75,000 Infrastructure Maintenance Fee 485,000 Billing for franchise electric accounts 485,000 Electricity Savings on Franchise Accounts (70,000) City Manager's Office Contribution to SSA9 - Move to Solid Waste Fund (50,000) Emergency Operations Center - expect 75% grant funded 75,000 100,000 Reduce Service Agreements/Contracts (10,000) Hold Vacant - Senior Accountant (1 FTE) (133,696) - Part-time Accounting services 50,000 Hold Vacant - Administrative Assistant (1 FTE) (86,624) Hold Vacant - Equity and Empowerment Coordinator (1 FTE) (102,921) - Hire Equity Consultant - $100,000 from Good Neighbor Fund Eliminate - Art Design Coordinator (1 FTE) (101,297) - Graphic design contract expenses 25,000 Hold Vacant - Customer Services Representative (1 FTE) - in Parking Fund 13 2021 ADOPTED BUDGET Budget Transmittal Letter Law Department Hold Vacant - Assistant City Attorney (1 FTE) (116,364) - Temporary contract attorney 50,000 Administrative Services Reduce transfer to Equipment Replacement Fund (bond funded) (350,000) Anticipated Crossing Guard savings from virtual schooling (315,000) D65 funding 50% of Crossing Guards in Fall 2021 150,000 Reduction in HR Testing Services and Test Admin (32,000) Hold Vacant - Digital Services Specialist (1 FTE) (106,176) - Increase in IT seasonal for virtual working support 25,000 Hold Vacant - Parking Enforcement Officer PT (0.5 FTE) (34,302) Hold Vacant - Facilities Maintenance Worker PT (0.5 FTE) (32,767) Hold Vacant - Facilities Maintenance Worker III (1 FTE) (97,945) Eliminate - Parking Supervisor (1 FTE) Hold Vacant - Parking Operations Coordinator (1 FTE) - in Parking Fund Hold Vacant - Parking Maintenance Worker (1 FTE) - in Parking Fund Community Development Hold Vacant - Structural Inspector/Plan Reviewer (1 FTE) (103,941) Hold Vacant - Plan Reviewer (1 FTE) (103,941) - Costs for increase in SafeBuilt contractors 50,000 Add Position - Property Maintenance Inspector (1 FTE) 100,000 Health & Human Services Hold Vacant - Senior Management Analyst (1 FTE) (115,317) - Functions filled by Public Health Data Coordinator COVID-19 Contact Tracing Grant - funded programs and positions 420,000 420,000 Police D65 funding for School Resource Officers (Fall 2021) 40,000 D202 funding for School Resource Officers (Fall 2021) 60,000 Police Union Concessions - currently in negotiations (140,000) Eliminate - Records Input Operator (1 FTE) (90,000) Hold Vacant - Records Input Operator (1 FTE) (100,000) Hold Vacant - Service Desk Officers II (3 FTE) (218,875) Hold Vacant - Service Desk Officer I (1 FTE) (80,000) Eliminate - Towing Coordinator (1 FTE) (111,000) 14 2021 ADOPTED BUDGET Budget Transmittal Letter Hold Vacant - Police Commanders (2 FTE) - 1 held since 2019 (310,146) Eliminate - Police Officers (11 FTE) (4 held vacant since 2018) (942,876) Hold Vacant - Police Officer (1 FTE) (100,000) Transfer from Police Department to Human Services Fund 200,000 Eliminate - Assistant Communications Coordinator (1 FTE) - in E911 Fund - Telecommunicator (2 FTE) moved to E911 Fund Fire IAFF GWI - Reduced to 0%. Included in baseline, savings of $254,000 Hold Vacant - Administrative Lead (1 FTE) (86,380) Administrative support savings (84,911) Hold Vacant - Firefighter/Paramedic (2 FTE) (166,092) - Increase in Fire Department overtime 100,000 Ground Emergency Medical Transport Grant Revenue 100,000 Parks, Recreation & Community Services Hold Vacant - Data Control Clerk (1 FTE) (69,664) Hold Vacant - Facilities Coordinator, Gibbs-Morrison (1 FTE) (100,989) Increase in minimum wage ($1 per hour) 70,000 Increase to Boat Launch Fee 7,000 Increased demand for boat launch 30,000 Increased demand for park permits 10,000 Public Works Agency Increase transfer from Water Fund (Lincolnwood water sales) 250,000 Move to Other Funds - Environmental Services Coordinator (1 FTE) (129,607) Hold Vacant - Forestry Worker I (1 FTE) (82,755) - Increase expenses for contract tree services 25,000 - Increase expenses for contract greenways services 25,000 Hold Vacant - Streets Supervisor (1 FTE) (115,884) Hold Vacant - Greenways Worker III (1 FTE) - in baseline Hold Vacant - Management Analyst (1 FTE) - in other funds Total General Fund Proposed Changes 552,000 (4,028,469) 15 2021 ADOPTED BUDGET Budget Transmittal Letter Property Taxes The proposed increase to the City and Library tax levy is 5.9% of the City’s 2019 levy (2020 budget) amount. The increase of $500,000 for the General Fund will be used to replenish reserves. The increase to the debt service levy replaces a transfer from the General Fund of $2 million and reflects savings achieved from refunding bonds in 2020. Increases to Fire and Police Pension funds reflect actuarial recommendations. This proposed increase in levy translates to approximately a $27 increase in property t ax for a house with a market value of $100,000 or $135 increase in property tax for a house with a market value of $500,000. The City and Library tax levy represents about 20% of property taxes paid by Evanston residents and businesses. 2019 Adopted Tax Levy (2020 Budget) 2020 Adopted Tax Levy (2021 Budget) Proposed Change Increase as % of total levy General Fund Tax Levy $9,495,300 $7,845,300 ($1,650,000) -3.0% Human Services Fund 3,110,000 3,110,000 - 0.0% Solid Waste Fund 1,332,500 1,332,500 - 0.0% Debt Service Fund 12,521,921 13,936,263 1,414,342 2.6% Fire Pension Fund 8,967,037 9,346,778 379,741 0.7% Police Pension Fund 10,900,650 11,106,461 205,811 0.4% City Total $46,327,408 $46,677,302 $349,894 0.6% General Assistance Total $1,080,000 $1,300,000 $220,000 0.4% Library Fund 7,252,000 7,252,000 - 0.0% Library Debt Service 480,145 482,243 2,098 0.0% Library Total $7,732,145 $7,734,243 $2,098 0.0% City and Library Total Net Levy $55,139,553 $55,711,545 $571,992 1.0% 16 2021 ADOPTED BUDGET Budget Transmittal Letter Human Services Fund The Human Services Fund was expanded in the 2020 budget with the addition of programs that have historically been funded in the General Fund. The fund now includes all of the City’s social service functions, including youth and young adult outreach, senior services, and victim advocacy. The City’s contract with Amita Health for 24 -hour crisis services is paid for through the fund, as are allocations to community organizations given through the Mental Health Board. The Human Services Fund receives revenue from a dedicated property tax levy and applicable grant revenues. For 2021, the fund saw an increase of baseline expenses of about $250,000. This includes budgeted general wage increases for employees and increases to health insurance and pension costs. To avoid a property tax increase, this amount will be covered by a new transfer from the General Fund to the Human Services Fund. The fund will also include a new $200,000, funded through a transfer from the Police Department, for creating an alternative emergency response program. The Alternative Emergency Response subcommittee will set program guidelines and recommendations for responses to 911 calls that may be better served by mental health professionals and social workers. If successful, the City would examine further financial support for an expanded program in 2022. Reparations Fund In 2020, the City created the Reparations Fund, becoming one of the first municipalities in the country to establish a municipal reparations program. City Council committed the first $10 million of the program to be funded through a 3% municipal tax on rec reational cannabis sales which began on July 1, 2020. The fund has also received donations from community members and businesses. The cannabis tax is collected and remitted through the state of Illinois, and the City receives distributions 3 months later than when the tax was collected. Because of this delay, the first distribution to the fund was received in October 2020. The Reparations Subcommittee is charged with housing and economic development assistance programs for African-American/Black Evanston residents and establishing eligibility requirements. Currently, the Committee is finalizing their program recommendations for City Council approval. Racial Equity Fund From 2016 through 2020, Northwestern University gave the City a contribution of $1,000,000 per year to be used on specific programs and services as agreed upon by the University and Mayor through a special Good Neighbor Fund. The University has agreed to c ontinue this gift in 2021 and 2022 at the same level of $1,000,000 per year. Between 2021 and 2022, $1,000,000 will be dedicated to funding racial equity programs in the City. 17 2021 ADOPTED BUDGET Budget Transmittal Letter Implementation of Climate Action and Resilience Plan (CARP) The City continues to make progress on Evanston’s Climate Action and Resilience Plan (CARP) amidst difficult budgets and limited State and Federal support for climate policies. Although 2020 has been a challenging year the City has taken meaningful steps to accelerate clim ate action in 2021 and beyond. Goals and priorities for 2021 include adopting new high efficiency building codes, providing universal access to waste reduction services, initiating the phasing out of single use plastics, continuing to explore ways to address community air quality concerns, investing in our natural habitat and urban canopy, and implementing the newly adopted Environmental Justice Resolution. The City will also be releasing a new commercial solid waste request for proposals that will increase waste diversion services for commercial properties in 2021. The City continues to explore ways to bring food waste composting to more Evanston residents in a cost -effective manner. In order to make meaningful progress on many of these items the City must identify structural funding sources in order to provide the revenue and staffing expertise to meet these goals. The City will begin to make progress towards new funding through the restructuring of the City’s municipal electric aggregation program (new revenue), new electric supply contract (savings) and changes in fees (new revenue). Enterprise Funds The Parking Fund experienced a $4.5 million loss in revenue in 2020 due to COVID -19, causing a projected year-end deficit of $1.7 million. With fund b alance depleted, the Parking Fund will issue $1 million in bonds in 2021 to support Capital Projects. The Water and Sewer Funds remain stable during the pandemic. In 2020, water sales began to the Village of Lincolnwood, generating an estimated $500,000 in new revenue for the City. Staff is proposing increases to residential solid waste fees to yield $313,250 in additional revenue to the Solid Waste Fund. This new revenue is expected to bring the fund to positive balance by 2022. The increases, as shown below, are $1-2 per month and would be effective on July 1, 2021.  Residential refuse fee increases ($178,750) o 65 gallon cart - increase monthly cost from $9.14 to $10.15 o 95 gallon cart - increase monthly cost from $20.64 to $22.91  Condominium refuse fees - increase monthly cost from $8.85 to $9.82 per unit ($33,000)  Apartment refuse fees - increase monthly cost from $1.85 to $2.52 per unit ($26,500)  Yard waste fee - Increase annual cost from $25 to $35 ($75,000) 18 2021 ADOPTED BUDGET Budget Transmittal Letter Planning for the Future As the City faces the many unknowns of a continuing pandemic and the uncertainty of state or federal aid , there are also opportunities to continue improving service delivery and stabilizing long- term finances. An opportunity under discussion is right-sizing of and reinvesting in the City’s assets. The City owns many buildings and properties across the community, which also comes with high maintenance and capital improvement costs. Making an effort to right-size the number and kinds of assets owned by the City will allow for stronger investments on our most important assets into the future. One building under consideration for sale is the Civic Center, which has been largely vacant since the pandemic began in March and employees in the building were asked to work from home. The building requires a large amount of capital investment to remain functional, and an even greater investment to become a safe working environment in the midst of a pandemic. A change in sales tax regulations at the state level may have a positive impact on Evanston’s revenues. Effective January 1, 2021, if a good ships from outside the state of Illinois to an address in Evanston, it would be subject to the Evanston sales tax rate of 10.25%. Currently, this good is charged at the state use tax rate of 6.25%, of which the City recei ves a population-based distribution. With the new policy, 1.25% of the total sales tax rate would come to Evanston directly as home rule sales tax, and another 1% would be distributed through the typical state sales tax share. This would be a benefit to the City of Evanston. However, goods that are shipped from inside Illinois are subject to the sales tax rate at the shipping origin, not the destination. This may cause businesses that are currently shipping from outside the state to adjust their logistics t o ship from a lower-tax community within Illinois. If this occurs, Evanston would not receive the added sales tax from that purchase and would see lower use tax revenue as well. Due to these potential changes in response to the law, the net impact on the C ity is still unknown and will be monitored closely during 2021. In spring 2020, Evanston City Council voted to expand the City’s home rule amusement tax to streaming services. This change captures the changing nature of entertainment in the digital era a nd is one portion of bringing our tax code in closer alignment with the modern economy. The new policy goes into effect on October 1, 2020, and is expected to yield about $250,000 per year with full compliance. Unfortunately, the amusement tax has been sev erely depleted as a result of the pandemic, which has closed the movie theater and performance venues across the City. The City hopes to see this revenue source recover in future years and increase due to the streaming tax at that time. 19 2021 ADOPTED BUDGET Budget Transmittal Letter Closing The COVID -19 pandemic created major challenges for the City and the budget this year, and I am continually impressed by the ability of our staff and our community to rise to these challenges and exceed expectations. In unprecedented times, our community continues to come together to solve difficult problems and seek ways to better serve all of our residents. Many thanks and appreciation to the City of Evanston staff, elected officials, and residents who have continued to serve the community and keep us safe and healthy in this time. Thanks to Chief Financial Officer Hitesh Desai and Budget Coordinator Kate Lewis -Lakin for their leadership in this year’s budget process. Additional thanks to Interim Assistant City Manager Kimberly Richardson, Interim Deputy City Ma nager Paulina Martinez, Revenue Manager Alex Thorpe, Management Analyst Tasheik Kerr, ICMA Fellow Shenicka Hohenkirk, and Human Resources Manager Jennifer Lin for their work and support on the budget. Thanks also to the Department Directors and staff for their time and efforts in this budget process. Sincerely, Erika Storlie City Manager 20 PART II CHARTS & SUMMARIES 21 2021 ADOPTED B UDGET Organizational Chart Residents Mayor City Council City Clerk Police Fire Community Development Public Works Agency Health and Human Services Parks, Recreation & Community Services Law Administrative Services City Manager Assistant City Manager CFO/City Treasurer Boards and Commissions Library 22 20 21 ADOPTED BUDGET General Information The City of Evanston The City of Evanston covers a stretch of four miles along Lake Michigan’s picturesque w estern shoreline. The City’s eight square miles includes 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 290 acres of parks, including tennis courts, five public swimming beaches, athletic fields, and bicycling and jogging trails. The City of Evanston operates under the Council-Manager form of government. The non- partisan legislative body 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. The Budget Document The Budget Document serves as a policy guide which sets the financial course of the City of Evanston and defines the service priorities provided to the community . The City uses fund accounting for its operations in accordance with best practices and legal requirements. A fund is a separate accounting entity with a self -balancing set of accounts. The 2021 Adopted Budget includes 38 funds. Most departments have operations in multiple funds. The relationship between departments and funds is shown on the next page. The City’s largest fund is the General Fund, which supports general services including Police, Fire, Parks & Recreation, Health & Human Services, Community Development, Public Works, and Administrative Services. The General Fund budget is shown in detail by department in Part III of this budget document. Changes from the 2020 Adopted Budget are discussed in detail in the Transmittal Letter in Part I of the budget. Other Funds include Special Revenue Funds, Debt Service Fund s, Capital Projects Funds, Enterprise Funds, Internal Service Funds, and Pension Trust Funds. Detailed information by fund is included in Part IV. Part V of the budget document is a list of all positions authorized in the 2021 Adopted Budget by fund, department, and division. All changes from the 2020 Adopted Budget are noted. Part VI is the Capital Improvements Plan, which lists all capital projects included in the 2021 Adopted Budget with funding source. Part VII includes budget policies, and Part VIII i s a Glossary containing key terms found in the budget document. 23 2021 ADOPTED BUDGET Fund Descriptions Funds by Type Fund Type Fund Title Fund Type Fund Title General Fund 100 GENERAL FUND 300 WASHINGTON NATIONAL TIF FUND 175 GENERAL ASSISTANCE FUND 320 DEBT SERVICE FUND 176 HEALTH AND HUMAN SERVICES 330 HOWARD-RIDGE TIF FUND 177 REPARATIONS FUND 335 WEST EVANSTON TIF FUND 180 GOOD NEIGHBOR FUND 340 DEMPSTER-DODGE TIF FUND 195 NEIGHBORHOOD STABILIZATION FUND 345 CHICAGO-MAIN TIF 200 MOTOR FUEL TAX FUND 415 CAPITAL IMPROVEMENTS FUND 205 EMERGENCY TELEPHONE (E911) FUND 416 CROWN CONSTRUCTION FUND 210 SPECIAL SERVICE AREA (SSA) #9 417 CROWN COMMUNITY CTR MAINTENANCE 215 CDBG FUND 420 SPECIAL ASSESSMENT FUND 220 CDBG LOAN FUND 505 PARKING SYSTEM FUND 235 NEIGHBORHOOD IMPROVEMENT 510 WATER FUND 240 HOME FUND 515 SEWER FUND 250 AFFORDABLE HOUSING FUND 520 SOLID WASTE FUND 350 SPECIAL SERVICE AREA (SSA) #6 600 FLEET SERVICES FUND 355 SPECIAL SERVICE AREA (SSA) #7 601 EQUIPMENT REPLACEMENT FUND 360 SPECIAL SERVICE AREA (SSA) #8 605 INSURANCE FUND 185 LIBRARY FUND 700 FIRE PENSION FUND 186 LIBRARY DEBT SERVICE FUND 705 POLICE PENSION FUND 187 LIBRARY CAPITAL IMPROVEMENT FD Special Revenue Funds Component Unit Funds Debt Service Funds Capital Projects Funds Enterprise Funds Internal Service Funds Pension Trust Funds Department/Fund Relationships Department Funds Department Funds 13 CITY COUNCIL 100 GENERAL FUND 100 GENERAL FUND 14 CITY CLERK 100 GENERAL FUND 200 MOTOR FUEL TAX FUND 100 GENERAL FUND 415 CAPITAL IMPROVEMENTS FUND 177 REPARATIONS FUND 416 CROWN CONSTRUCTION FUND 505 PARKING SYSTEM FUND 417 CROWN COMMUNITY CTR MAINTENANCE 17 LAW 100 GENERAL FUND 420 SPECIAL ASSESSMENT FUND 100 GENERAL FUND 505 PARKING SYSTEM FUND 505 PARKING SYSTEM FUND 510 WATER FUND 600 FLEET SERVICES FUND 515 SEWER FUND 601 EQUIPMENT REPLACEMENT FUND 520 SOLID WASTE FUND 100 GENERAL FUND 185 LIBRARY FUND 176 HEALTH AND HUMAN SERVICES 186 LIBRARY DEBT SERVICE FUND 195 NEIGHBORHOOD STABILIZATION FUND 187 LIBRARY CAPITAL IMPROVEMENT FD 210 SPECIAL SERVICE AREA (SSA) #9 180 GOOD NEIGHBOR FUND 215 CDBG FUND 186 LIBRARY DEBT SERVICE FUND 220 CDBG LOAN FUND 300 WASHINGTON NATIONAL TIF FUND 235 NEIGHBORHOOD IMPROVEMENT 320 DEBT SERVICE FUND 240 HOME FUND 330 HOWARD-RIDGE TIF FUND 250 AFFORDABLE HOUSING FUND 335 WEST EVANSTON TIF FUND 100 GENERAL FUND 340 DEMPSTER-DODGE TIF FUND 205 EMERGENCY TELEPHONE (E911) FUND 345 CHICAGO-MAIN TIF 705 POLICE PENSION FUND 350 SPECIAL SERVICE AREA (SSA) #6 100 GENERAL FUND 355 SPECIAL SERVICE AREA (SSA) #7 700 FIRE PENSION FUND 360 SPECIAL SERVICE AREA (SSA) #8 100 GENERAL FUND 415 CAPITAL IMPROVEMENTS FUND 175 GENERAL ASSISTANCE FUND 416 CROWN CONSTRUCTION FUND 176 HEALTH AND HUMAN SERVICES 605 INSURANCE FUND 100 GENERAL FUND 417 CROWN COMMUNITY CTR MAINTENANCE 30 PARKS, REC. AND COMMUNITY SERV. 15 CITY MANAGER'S OFFICE 22 POLICE 23 FIRE MGMT & SUPPORT 24 HEALTH 40 PUBLIC WORKS AGENCY 48 LIBRARY 99 NON-DEPARTMENTAL 19 ADMINISTRATIVE SERVICES 21 COMMUNITY DEVELOPMENT 24 2021 ADOPTED BUDGET Fund Descriptions GENERAL FUND General Fund - T o 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 social services, youth and young adult outreach, and Mental Health Board funding. Reparations Fund – To account for revenues and expenses related to the Evanston Reparations program. Good Neighbor Fund – To account for the resources provided by Northwestern University to assist City functions and increase programming. Motor Fuel Tax Fund - To account for the operation of street maintenance programs and capital projects as authorized per the Illinois Department of T ransportation. Financing is provided from a State of Illinois municipal allotment of gasoline tax revenue . Emergency Telephone System Fund - T o account for revenues and expenditures for 911 emergency telephone service. Financing is provided by landline a nd wireless phone surcharges. Special Service Area No. 6 Fund - To account for promotion, advertisement, and street maintenance costs of the area located in the City's commercial district surrounding Dempster, Chicago, and Main. Financing is provided by the City through an annual special service area property tax levy. Special Service District No. 7 Fund - To account for promotion, advertisement, and street maintenance costs of the area located in the City's East Central Street business district. Financing is provided by the City through an annual special service area property tax levy. Special Service District No. 8 Fund - To account for promotion, advertisement, and street maintenance costs of the area located in the City's West Central Street business district. Financing is provided by the City through an annual special service area property tax levy. Special Service District No. 9 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 lev y. 25 2021 ADOPTED BUDGET Fund Descriptions 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 f ederal government on a reimbursement basis in accordance with f ederal formula. Expenditures are made in accordance with federal law requirements. Community Development Block Grant Loan Fund - To account for residential rehabilitation loans to residents. 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 f ederal 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 aff ordable housing programs for low- and moderate-income City of Evanston residents. DEBT SERVICE FUNDS Debt Service Fund - To a ccount for non-abated, general obligation payments on the principal and interest related to bonds and/or other City debt. 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. 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. Chicago-Main 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. Crown Construction Fund - To account for all activity related to the construction of a new Robert Crown Community Center beginning in 2017. Financing is provided by ge neral obligation bond proceeds and community contributions. 26 2021 ADOPTED BUDGET Fund Descriptions Crown Center Maintenance Fund – To account for activity related to major maintenance and equipment replacement in the newly constructed Robert Crown Community Center. Funding is from the operating revenues through a transfer from the General Fund. Special Assessment Fund - To account for capital improvements (primarily alley paving) financed by both special assessments on property owners and City contributions. ENTERPRISE FUNDS Parking Fund - To account for all City-owned parking facilities/garages, lots, and metered spaces. All activities are accounted for including administration, operations, financing, and revenue collection. Water Fund - T o account for all activity related to providing wa ter 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 - T o 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. Solid Waste Fund – T o 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 – T o account for the cost of operating the municipal service center maintenance facility for transportation vehicles/equipment used by City departments. S uch costs are billed to the user departments. 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 health insurance, general liability and workers' compensation claims. This internal service fund uses “funding premium” payments from City operating funds to pay claim and premium costs incurred. PENSION TRUST FUNDS Fire Pension Fund - To account for the accumulation of resources to pay pension co sts. 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 resour ces 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 . 27 2021 ADOPTED BUDGET Fund Descriptions COMPONENT UNIT FUNDS 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. 28 2021 ADOPTED BUDGET Budget Calendar Date Time Activity Thursday, September 10, 2020 6 p.m. Community Budget Conversation – Budget 101 (virtual) Wednesday, September 16, 2020 6 p.m. Community Budget Conversation – COVID -19 Budget Impacts (virtual) Monday, September 21, 2020 6 p.m. Community Budget Conversation – Health and Human Services (virtual) Friday, October 9, 2020 5 p.m. Proposed 2021 Budget published on City’s website Monday, October 19, 2020 5 p.m.* Special City Council Meeting – 2021 Proposed Budget Discussion Monday, October 26, 2020 6 p.m.* 2021 Budget Public Hearing at City Council meeting Monday, November 9, 2020 6 p.m.* Truth in Taxation Public Hearing Introduction of 2021 Budget Ordinance and 2020 Tax Levies Monday, November 16, 2020 6 p.m.* Special City Council meeting for budget discussion Monday, November 23, 2020 6 p.m.* 2020 Budget Ordinance and 2019 Tax Levy Adoption *meeting times are approximate All meetings will be held virtually via Zoom videoconference platform. Fall Holidays to note: Labor Day is September 7 Rosh Hashana is September 18 -September 20 Yom Kippur is September 27 -28 Thanksgiving is November 26 29 2021 ADOPTED BUDGET Demographic and Economic Statistics 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 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 74,619 3,113,477,775 41,725 34.4 93.9% 10,293 6.7% 2014 75,570 3,262,734,750 43,175 34.4 93.9% 10,429 4.2% 2015 75,570 3,124,063,800 41,340 34.4 93.9% 11,088 4.5% 2016 75,603 3,235,052,370 42,790 35.2 94.0% 12,104 4.3% 2017 75,472 3,316,617,040 43,945 35.3 94.0% 12,026 3.9% 2018 75,557 3,472,297,492 45,956 36.0 93.4% 10,899 3.1% Source: United States Census Bureau 30 Fund Fund #2019 Actual Amount 2020 Adopted Budget 2020 Estimated Amount 2021 Adopted Budget Net Change (2020-2021) Percent Change (2020-2021) General 100 115,175,062 117,200,492 108,995,146 111,020,191 (6,180,301) -5.3% General Assistance 175 1,179,667 1,315,848 1,315,273 1,325,044 9,196 0.7% Human Services 176 881,526 3,367,752 3,367,102 3,645,724 277,972 8.3% Reparations Fund 177 - 250,000 - 400,000 150,000 60.0% Good Neighbor Fund 180 756,364 1,000,000 1,000,000 1,000,000 - 0.0% Library 185 7,389,495 8,472,778 8,242,309 8,331,744 (141,034) -1.7% Library - Debt Service 186 353,438 480,144 480,144 482,243 2,099 0.4% Library - Capital 187 1,811,339 543,000 543,000 449,000 (94,000) -17.3% Motor Fuel 200 1,857,806 3,484,987 3,184,987 4,366,987 882,000 25.3% Emergency Telephone E911 205 979,263 1,821,374 1,835,740 1,524,371 (297,003) -16.3% Special Service Area # 9 210 447,058 592,665 592,665 575,000 (17,665) -3.0% CDBG 215 1,841,793 1,963,875 2,112,281 2,756,197 792,322 40.3% CDBG Loan 220 2,281 175,000 175,025 175,000 - 0.0% Neighborhood Improvement 235 113 - 150,000 - - N/A HOME 240 259,948 659,678 527,678 564,941 (94,737) -14.4% Affordable Housing 250 292,224 1,713,366 846,542 2,529,244 815,878 47.6% Debt Service 320 15,260,706 15,840,981 15,840,981 15,133,666 (707,315) -4.5% Howard-Ridge TIF 330 860,562 541,113 586,113 1,053,113 512,000 94.6% West Evanston TIF 335 643,031 740,000 230,000 780,000 40,000 5.4% Dempster-Dodge TIF 340 71,931 167,870 167,870 170,923 3,053 1.8% Chicago-Main TIF 345 101,677 753,820 695,610 1,397,843 644,023 85.4% Special Service Area #6 350 223,368 221,500 221,500 221,500 - 0.0% Special Service Area #7 355 - 154,600 130,000 115,000 (39,600) -25.6% Special Service Area #8 360 - 60,200 60,200 60,200 - 0.0% Capital Improvement 415 11,182,204 17,051,881 8,111,344 10,401,766 (6,650,115) -39.0% Crown Construction 416 33,141,798 8,330,000 10,637,500 1,637,500 (6,692,500) -80.3% Crown Center Maintenance 417 - - - - - N/A Special Assessment 420 292,724 957,930 707,930 989,314 31,384 3.3% Parking 505 12,558,075 13,362,194 10,209,644 11,251,334 (2,110,860) -15.8% Water 510-513 16,746,450 50,147,012 35,361,064 44,417,334 (5,729,678) -11.4% Sewer 515 8,080,540 14,717,225 13,217,498 12,637,237 (2,079,988) -14.1% Solid Waste 520 5,078,508 5,837,705 5,839,105 6,001,628 163,923 2.8% Fleet Maintenance 600 3,083,928 3,161,051 2,565,615 3,182,673 21,622 0.7% Equipment Replacement 601 1,526,208 2,660,000 2,695,664 1,600,000 (1,060,000) -39.8% Insurance 605 22,009,670 19,437,284 19,437,285 20,218,087 780,803 4.0% Fire Pension 700 9,925,541 10,076,897 10,076,897 11,030,300 953,403 9.5% Police Pension 705 12,920,706 13,449,007 13,449,007 14,701,000 1,251,993 9.3% Total All Funds 286,935,003$ 320,709,230$ 283,608,719$ 296,146,105$ (24,563,125)$ -7.66% All budget totals are gross figures prior to eliminating interfund transfers. Total Budgeted Expenditures By Fund 31 General Fund, $111,020,191 , 38% Debt Service Fund, $15,133,666 , 5% Library Funds, $9,262,987 , 3% Special Revenue Funds, $22,661,087 , 8% Capital Project Funds, $13,028,580 , 4% Enterprise Funds, $74,307,533 , 25% Internal Service Funds, $25,000,760 , 8% Public Safety Pension Funds, $25,731,300 , 9% Expenditures by Fund Type 2021 Adopted Budget - All Funds 32 Fund Fund #2020 Net Budget 2021 Adopted Budget Less Transfers to Other Funds 2021 Net Budget Net Change (2020-2021) Percent Change (2020-2021) General 100 77,861,021 111,020,191 36,619,232 74,400,959 (3,460,062) -4.4% General Assistance 175 1,265,718 1,325,044 50,587 1,274,457 8,739 0.7% Human Services 176 3,137,960 3,645,724 221,808 3,423,916 285,956 9.1% Reparations Fund 177 250,000 400,000 - 400,000 150,000 60.0% Good Neighbor Fund 180 450,000 1,000,000 380,000 620,000 170,000 37.8% Library 185 7,524,588 8,331,744 981,762 7,349,982 (174,606) -2.3% Library - Debt Service 186 480,144 482,243 - 482,243 2,099 0.4% Library - Capital 187 543,000 449,000 - 449,000 (94,000) -17.3% Motor Fuel 200 2,440,000 4,366,987 1,044,987 3,322,000 882,000 36.1% Emergency Telephone E911 205 1,463,489 1,524,371 227,503 1,296,868 (166,621) -11.4% Special Service Area # 9 210 592,665 575,000 - 575,000 (17,665) -3.0% CDBG 215 1,876,107 2,756,197 47,139 2,709,058 832,951 44.4% CDBG Loan 220 175,000 175,000 - 175,000 - 0.0% Neighborhood Improvement 235 - - - - - N/A HOME 240 655,948 564,941 8,627 556,314 (99,634) -15.2% Affordable Housing 250 1,696,458 2,529,244 27,050 2,502,194 805,736 47.5% Debt Service 320 15,840,981 15,133,666 - 15,133,666 (707,315) -4.5% Howard-Ridge TIF 330 368,000 1,053,113 218,113 835,000 467,000 126.9% West Evanston TIF 335 605,000 780,000 75,000 705,000 100,000 16.5% Dempster-Dodge TIF 340 2,000 170,923 168,923 2,000 - 0.0% Chicago-Main TIF 345 493,210 1,397,843 262,843 1,135,000 641,790 130.1% Special Service Area #6 350 221,500 221,500 - 221,500 - 0.0% Special Service Area #7 355 154,600 115,000 - 115,000 (39,600) -25.6% Special Service Area #8 360 60,200 60,200 - 60,200 - 0.0% Capital Improvement 415 16,979,589 10,401,766 77,684 10,324,082 (6,655,507) -39.2% Crown Construction 416 8,330,000 1,637,500 - 1,637,500 (6,692,500) -80.3% Crown Center Maintenance 417 - - - - - N/A Special Assessment 420 480,000 989,314 489,314 500,000 20,000 4.2% Parking 505 8,133,407 11,251,334 3,673,600 7,577,734 (555,673) -6.8% Water 510 43,925,298 44,417,334 6,521,740 37,895,594 (6,029,704) -13.7% Sewer 515 11,882,745 12,637,237 1,385,496 11,251,741 (631,004) -5.3% Solid Waste 520 5,328,431 6,001,628 506,266 5,495,362 166,931 3.1% Fleet Maintenance 600 2,989,147 3,182,673 168,401 3,014,272 25,125 0.8% Equipment Replacement 601 2,660,000 1,600,000 - 1,600,000 (1,060,000) -39.8% Insurance 605 19,437,284 20,218,087 - 20,218,087 780,803 4.0% Fire Pension 700 10,076,897 11,030,300 - 11,030,300 953,403 9.5% Police Pension 705 13,449,007 14,701,000 - 14,701,000 1,251,993 9.3% Total All Funds 261,829,394$ 296,146,105$ 53,156,075$ 242,990,030$ (18,839,364)$ -6.4% Total Budgeted Expenditures This chart presents the gross total for each fund, less interfund transfers. The results are net expenditures for each fund and for the FY2021 Adopted budget. Adjusted for Interfund Transfers 33 Budget Budget Fund Transfers To Fund Transfers From Revenue To General 280,900 Expense From Library (280,900) Revenue To General 380,000 Expense From Good Neighbor Fund (380,000) Revenue To General 1,044,987 Expense From Motor Fuel (1,044,987) Revenue To General 90,000 Expense From Emergency Telephone E911 (90,000) Revenue To General 75,000 Expense From Howard-Ridge TIF (75,000) Revenue To General 75,000 Expense From West Evanston TIF (75,000) Revenue To General 10,000 Expense From Dempster-Dodge TIF (10,000) Revenue To General 30,000 Expense From Chicago-Main TIF (30,000) Revenue To General 92,000 Expense From Special Assessment (92,000) Revenue To General 2,972,390 Expense From Parking (2,972,390) Revenue To General 4,049,559 Expense From Water (4,049,559) Revenue To General 330,167 Expense From Sewer (330,167) Subtotal 9,430,003$ Subtotal (9,430,003)$ Revenue To Police Pension 11,431,500 Expense From General (11,431,500) Revenue To Fire Pension 9,627,000 Expense From General (9,627,000) Subtotal 21,058,500$ Subtotal (21,058,500)$ Revenue To Health and Human Services 450,000 Expense From General (450,000) Revenue To Health and Human Services 70,000 Expense From Library (70,000) Subtotal 520,000$ Subtotal (520,000)$ Revenue To Crown Center Maintenance 175,000 Expense From General (175,000) Subtotal 175,000$ Subtotal (175,000)$ Revenue To Debt Service 143,113 Expense From Howard-Ridge TIF (143,113) Revenue To Debt Service 158,923 Expense From Dempster-Dodge TIF (158,923) Revenue To Debt Service 232,843 Expense From Chicago-Main TIF (232,843) Revenue To Debt Service 397,314 Expense From Special Assessment (397,314) Revenue To Debt Service 265,208 Expense From Sewer (265,208) Subtotal 1,197,401$ Subtotal (1,197,401)$ Revenue To Fleet Maintenance 2,200,000 Expense From General (2,200,000) Revenue To Fleet Maintenance 5,440 Expense From Library (5,440) Revenue To Fleet Maintenance 160,000 Expense From Parking (160,000) Revenue To Fleet Maintenance 180,000 Expense From Water (180,000) Revenue To Fleet Maintenance 260,000 Expense From Sewer (260,000) Revenue To Fleet Maintenance 322,000 Expense From Solid Waste (322,000) Subtotal 3,127,440$ Subtotal (3,127,440)$ Revenue To Equipment Replacement 220,000 Expense From General (220,000) Revenue To Equipment Replacement 4,885 Expense From Library (4,885) Subtotal 224,885$ Subtotal (224,885)$ City of Evanston Budgeted Interfund Transfers 2021 Adopted Budget 34 Revenue To Insurance - Health Insurance 8,265,732 Expense From General (8,265,732) Revenue To Insurance - Health Insurance 50,587 Expense From General Assistance (50,587) Revenue To Insurance - Health Insurance 221,808 Expense From Human Services (221,808) Revenue To Insurance - Health Insurance 620,537 Expense From Library (620,537) Revenue To Insurance - Health Insurance 119,273 Expense From Emergency Telephone E911 (119,273) Revenue To Insurance - Health Insurance 47,139 Expense From CDBG (47,139) Revenue To Insurance - Health Insurance 8,627 Expense From HOME (8,627) Revenue To Insurance - Health Insurance 27,050 Expense From Affordable Housing (27,050) Revenue To Insurance - Health Insurance 77,684 Expense From Capital Improvement (77,684) Revenue To Insurance - Health Insurance 189,708 Expense From Parking (189,708) Revenue To Insurance - Health Insurance 752,528 Expense From Water (752,528) Revenue To Insurance - Health Insurance 197,866 Expense From Sewer (197,866) Revenue To Insurance - Health Insurance 184,266 Expense From Solid Waste (184,266) Revenue To Insurance - Health Insurance 168,401 Expense From Fleet Maintenance (168,401) Subtotal 10,931,206$ Subtotal (10,931,206)$ Revenue To Insurance - Liability and Risk 4,250,000 Expense From General (4,250,000) Revenue To Insurance - Liability and Risk 18,230 Expense From Emergency Telephone E911 (18,230) Revenue To Insurance - Liability and Risk 351,502 Expense From Parking (351,502) Revenue To Insurance - Liability and Risk 1,539,653 Expense From Water (1,539,653) Revenue To Insurance - Liability and Risk 332,255 Expense From Sewer (332,255) Subtotal 6,491,640$ Subtotal (6,491,640)$ Grand Total $ 53,156,075 Grand Total $ (53,156,075) 35 Fund Name Fund # 12/31/20 Estimated Fund Balance* 2021 Adopted Revenues 2021 Adopted Expenses 2021 Adopted Surplus (Deficit) 12/31/21 Estimated Fund Balance* Fund Balance as a % of Expenditures General 100 13,653,667 111,022,609 111,020,191 2,418 13,156,085 11.9% General Assistance 175 158,267 1,328,500 1,325,044 3,456 161,722 12.2% Human Services 176 36,657 3,687,000 3,645,724 41,276 77,932 2.1% Reparations Fund 177 251,335 400,000 400,000 - 251,335 62.8% Good Neighbor Fund 180 254,545 1,000,000 1,000,000 - 254,545 25.5% Library 185 2,399,820 8,341,224 8,331,744 9,480 2,409,299 28.9% Library - Debt Service 186 1,144 482,243 482,243 - 1,144 0.2% Library - Capital 187 835,484 449,000 449,000 - 835,484 186.1% Motor Fuel 200 3,160,751 3,668,700 4,366,987 (698,287) 2,462,464 56.4% Emergency Telephone E911 205 1,004,641 1,328,600 1,524,371 (195,771) 808,869 53.1% Special Service Area # 9 210 (226,193) 592,665 575,000 17,665 (208,528) -36.3% CDBG 215 63,297 2,758,514 2,756,197 2,317 65,614 2.4% CDBG Loan 220 102,360 110,000 175,000 (65,000) 37,360 21.3% Neighborhood Improvement 235 21,864 - - - 21,864 N/A HOME 240 7,526 565,603 564,941 662 8,188 1.4% Affordable Housing 250 3,546,660 914,300 2,529,244 (1,614,944) 1,931,717 76.4% Debt Service 320 356,253 15,135,164 15,133,666 1,498 357,751 2.4% Howard-Ridge TIF 330 2,594,418 973,766 1,053,113 (79,347) 2,515,071 238.8% West Evanston TIF 335 1,945,476 1,252,000 780,000 472,000 2,417,476 309.9% Dempster-Dodge TIF 340 162,730 147,000 170,923 (23,923) 138,807 81.2% Chicago-Main TIF 345 991,143 2,009,000 1,397,843 611,157 1,602,300 114.6% Special Service Area #6 350 5,342 221,500 221,500 - 5,342 2.4% Special Service Area #7 355 - 154,800 115,000 39,800 39,800 34.6% Special Service Area #8 360 - 60,200 60,200 - - 0.0% Capital Improvement 415 12,188,902 7,645,000 10,401,766 (2,756,766) 9,432,136 90.7% Crown Construction 416 1,646,151 1,000,000 1,637,500 (637,500) 1,008,651 61.6% Crown Center Maintenance 417 175,000 175,000 - 175,000 350,000 N/A Special Assessment 420 2,374,876 155,000 989,314 (834,314) 1,540,562 155.7% Parking 505 610,476 11,558,425 11,251,334 307,091 917,567 8.2% Water 510 11,647,604 42,755,850 44,417,334 (1,661,484) 9,986,120 22.5% Sewer 515 3,645,532 12,401,408 12,637,237 (235,829) 3,409,703 27.0% Solid Waste 520 (424,836) 6,267,950 6,001,628 266,322 (158,514) -2.6% Fleet Maintenance 600 702,653 3,197,440 3,182,673 14,767 717,419 22.5% Equipment Replacement 601 558,927 1,285,102 1,600,000 (314,898) 244,029 15.3% Insurance 605 (10,007,197) 20,767,716 20,218,087 549,629 (9,457,568) -46.8% Fire Pension 700 88,906,211 14,315,000 11,030,300 3,284,700 92,190,911 835.8% Police Pension 705 148,703,902 19,714,700 14,701,000 5,013,700 153,717,602 1045.6% Total All Funds 292,055,386$ 297,840,979$ 296,146,105$ 1,694,875$ 293,250,261$ City of Evanston FY 2021 Adopted Budget Fund Balance Summary 36 2020 BUDGET 2021 BUDGET 2020-2021 2020-2021 2019 ADOPTED LEVY 2020 ADOPTED LEVY CHANGE ($) CHANGE (%) GENERAL FUND - CORPORATE Gross Levy 7,633,673 6,230,957 (1,402,716) Loss Factor*229,010 186,929 (42,081) Net Levy 7,404,663$ 6,044,028$ (1,360,635)$ -18.4% GENERAL FUND - IMRF PENSION Gross Levy 2,155,296 1,856,981 (298,314) Loss Factor*64,659 55,709 (8,949) Net Levy 2,090,637$ 1,801,272$ (289,365)$ -13.8% HUMAN SERVICES FUND Gross Levy 3,206,186 3,206,186 - Loss Factor*96,186 96,186 - Net Levy 3,110,000$ 3,110,000$ -$ 0.0% SOLID WASTE FUND Gross Levy 1,373,711 1,373,711 - Loss Factor*41,211 41,211 - Net Levy 1,332,500$ 1,332,500$ -$ 0.0% FIRE PENSION FUND Gross Levy 9,244,368 9,635,854 391,486 Loss Factor*277,331 289,076 11,745 Net Levy 8,967,037$ 9,346,778$ 379,741$ 4.2% POLICE PENSION FUND Gross Levy 11,237,784 11,449,960 212,176 Loss Factor*337,134 343,499 6,365 Net Levy 10,900,650$ 11,106,461$ 205,811$ 1.9% TOTAL CITY LEVY Gross Levy 34,851,018 33,753,648 (1,097,369) -3.1% Loss Factor*1,704,580 1,746,097 41,517 TOTAL CITY NET LEVY $ 33,805,487 $ 32,741,039 $ (1,064,448)-3.1% GENERAL ASSISTANCE FUND Gross Levy 1,113,402 1,340,206 226,804 20.4% Loss Factor*33,402 40,206 6,804 TOTAL GA NET LEVY $ 1,080,000 $ 1,300,000 $ 220,000 20.4% LIBRARY FUND Gross Levy 7,476,289 7,476,289 - 0.0% Loss Factor*224,289 224,289 - TOTAL LIBRARY NET LEVY $ 7,252,000 $ 7,252,000 $ - 0.0% DEBT SERVICE FUND Gross Levy 13,180,980 14,669,751 1,488,771 Loss Factor*659,049 733,488 74,439 Net Levy 12,521,931$ 13,936,263$ 1,414,332$ 11.3% LIBRARY DEBT SERVICE Gross Levy 505,416 507,624 2,208 Loss Factor*25,271 25,381 110 Net Levy - Library Debt 480,145$ 482,243$ 2,098$ 0.4% DEBT SERVICE LEVY Gross Levy 13,686,396 15,177,375 1,490,979 10.9% Loss Factor*684,320 758,869 74,549 TOTAL DEBT SERVICE NET LEVY $ 13,002,076 $ 14,418,506 $ 1,416,430 10.9% CITY AND LIBRARY NET LEVY $ 55,139,563 $ 55,711,545 $ 571,982 1.0% Total Loss Factor* 2,646,590 2,769,461 122,871 Total Gross Levy 57,127,104 57,747,518 620,414 1.1% *A loss factor is applied to all levies by Cook County. 37 2021 ADOPTED BUDGET Property Tax Levy 38 202 1 ADOPTED BUDGET Description of Revenue Sources The General Fund consists of many different revenue sources. The fol lowing pie chart breaks down the total amount by revenue category. The largest category of General Fund revenue comes from nearly 20 different local taxes. These include sales (both home rule and State), income, hotel, liquor, amusement, motor fuel, and wheel tax. Property taxes make up the second highest percentage of General Fund revenue. The property tax revenue here is for general corporation use, such as salaries for public safety. The third highest percentage of revenue comes from charges for services. These are direct charges for services by the users of that service. This includes items such as P arks Recreation and Community Service programs fees and ambulance service fees. Fine and forfeitures make up 4% of General Fund revenue . This category includes parking tickets and police citations. SALES TAXES – The City receives two types of sales ta xes – 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 not assessed on “listed” property such as vehicles and most grocery food items and medications. The total sales tax rate in Evanston is 10.25%. Of this, 1.25% is home rule sales tax that the City receives directly. Another 6.25% is the state sales tax amount, of which the City receives 1% as a distribution. T he remaining rate is 1 .75 % to Cook County and 1% to the Regional Transportation Authority (RTA) INCOME TAX – Local governments receive 6.06% of the net collections of all income tax collected by the State of Illinois. The amount that each municipality receives is based on its population in proportion to the total state population, not based on income tax paid by employees or residents of the community. Licenses, Permits and Fees 6% Charges for Services 9% Interfund Transfers 8% Fines and Forfeitures 4% Other Revenue 2% Property Taxes 25% Other Taxes 46% General Fund Revenue 39 202 1 ADOPTED BUDGET Description of Revenue Sources REAL ESTATE TRANSFER TAX – Prior to 2019, the real estate transfer tax was $5 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. The tax rate was changed through a November 2018 ballot proposal, enacted by Ordinance 148 -O-18. This increased the ta x to $7 per $1,000 on sales from $1.5 to $5 million in value, and to $9 per $1,000 on sales over $5 million in value. Real estate transfer tax revenues were budgeted based on year -to-date receipts in conjunction with an analysis of regional real estate sal es trends. TELECOMMUNICATION TAX – A six percent (6%) tax is imposed on the gross receipts of telecommunications services. This tax is administered by the Illinois Department of Revenue. T his tax continues to decline due to customers relying less on land line phone. CABLE FRANCHISE FEE – A ten percent (10%) fee is imposed on the gross receipts of cable services. This fee continues to decline due to customers not subscribing to cable services and moving to internet subscription-based programing. PARKING TAX – A tax of sixty cents ($0.60) is imposed for each motor vehicle parked in or on each parking lot, parking area, or garage for every twenty -four-hour period. If a motor vehicle is parked for a weekly, monthly, quarterly, or annual basis, the am ount of tax shall be three dollars ($3.00) per week, twelve dollars ($12.00) per month, thirty -six dollars ($36.00) per quarter, or one hundred forty -four dollars ($144.00) per year . This tax is starting to see a downward trend . More utilization of public transit and increased ridesharing activities push community members away from owning vehicles that require parking in lot or garage. LIQUOR TAX – A tax of six percent (6%) is imposed on the purchase price for an alcoholic liquor product. This tax is imposed at restaurants and retail stores and is in addition to the sales tax. This tax continues to trend upwards as more liquor selling establishments are coming to the City. AMUSEMENT TAX – A tax of five percent (5 %) is imposed on the admission fee upon every amusement patron in the City , with a higher rate of seven percent (7%) imposed on events with attendance of greater than 1500 people . This tax does not apply to governmental agencies, r eligious societies or organizations, and live performances conducted or sponsored by not -for-profit institutions, organizations, groups or societies where no part of the net earnings inure to the benefit of any private shareholder or person. The tax was expanded in 2020 to apply to streaming services . LOCAL MOTOR FUEL TAX – The Motor Fuel Tax (local rate) is derived from a 5 cent per gallon tax on gasoline and diesel fuel pumped at Evanston gas stations. This tax is in addition to the State and Federal gas taxes. The total tax rate as of September 2019 for gasoline in Evanston is 61.4 cents per gallon. This consists of an 18.4 cent federal tax, a 38 cent State tax, and a 5 cent Evanston tax. The City also receives a distribution on the state tax, which is deposited separately in the Motor Fuel Tax Fund. 40 202 1 ADOPTED BUDGET Description of Revenue Sources WHEEL TAX – All vehicles registered through the Illinois Secretary of State to an Evanston address are required to pay an annual wheel tax. For the 2020 budget, the amount due was prorated on a 9 - month basis, ending September 2020 . This means that the City will receiv e 75% of the total wheel tax total cost for the 2020 season. This prorated amount will be $63.75 for passenger vehicles. In July 2020, renewal notifications were sent for the 2021 wheel tax, which will be effective October 1, 2020 – September 30, 2021 at the full 100% of the wheel tax ($85). Compliance is checked by License Plate Recognition (LPR) technology, which stores the license plates of all vehicles registered to an Evanston address, as the City no longer issues physical vehicle wheel tax stickers and residential permits. WATER REVENUES – Water revenues are received from Evanston residents and from wholesale water sales to customer communities. This revenue is almost entirely dependent on water consumption with weather playing a major role, especially during the summer. SEWER REVENUES – This revenue is billed based on water consumption. It is important to note that this revenue, unlike water, is not assessed to those communities outside of Evanston that purchase Evanston water. 41 2021 ADOPTED BUDGET Debt Summary Debt Limit As a home rule government under Illinois law, there is no legal debt limit for the City. The City Council has adopted as part of its budget policies a self-imposed limit on tax-supported general obligation debt. Tax supported general obligation (G.O.) debt shall not exceed $155,000,000 in aggregate principal amount, which limit is expressly subject to increase by action of the City Council as the needs of the City may grow. Types of Debt The City issues general obligation bonds for capital improvement projects. Bonds issued for general city projects are repaid by property taxes. Some bonds for certain projects may be supported by other revenue sources, including water and sewer fees, special assessment, tax increment financing (TIF) funds, or outside donations. In addition to general obligation bonds, the City issues low-interest loans through the Illinois Environmental Protection Agency (IEPA) specifically for water and sewer projects. These are repaid through water and sewer fees and are not supported by property taxes. Current Principal Debt – As of December 31, 2020 General City $138,760,678 Library Fund $6,258,929 Total Tax Supported G.O. Debt $145,019,607 Water Fund $30,579,869 Sewer Fund $3,909,084 Sewer Surcharge $770,497 Parking Fund $1,415,000 Special Assessment Fund $2,015,943 Tax-Increment Financing (TIF) Districts $8,340,000 Total Self-Supporting G.O. Debt $42,263,176 Total Principal Outstanding - G.O. Debt $192,050,000 Sewer Fund – IEPA Loans (estimated) $23,286,024 Water Fund – IEPA Loans (estimated) $14,715,191 Total Principal Outstanding – IEPA Loans $35,332,719 42 2021 ADOPTED BUDGET Debt Summary Annual Debt Service Includes principal and interest payments for general obligation bonds and IEPA loans 2020 Adopted Budget 2021 Adopted Budget Library Debt Service Fund $480,144 $482,243 Debt Service Fund $15,840,981 $15,133,666 Water Fund $2,291,201 $2,318,294 Sewer Fund $5,803,653 $5,195,191 Parking Fund $0 $47,164 Total Annual Debt Service $24,415,979 $23,176,558 All governmental-type debt is paid through the Debt Service Fund. Some other funds have transfers to the Debt Service Fund to reduce the amount of debt paid directly through property taxes. 2020 Adopted Budget 2021 Adopted Budget General Fund $2,141,042 $0 Howard-Ridge TIF Fund $143,113 $143,113 Dempster-Dodge TIF Fund $160,870 $158,923 Chicago-Main TIF Fund $230,610 $232,843 Special Assessment Fund $365,930 $397,314 Sewer Fund (sewer surcharge) $257,487 $265,208 Total Transfers to Debt Service $3,319,053 $1,197,401 New Debt The 2021 Adopted Budget includes the issuance of debt for capital improvement projects. More information on specific projects can be found in Part VI – Capital Improvement Plan. Debt issued for the Capital Improvement, Library Capital, and Equipment Replacement Funds are supported by property taxes and subject to the self-imposed debt limit. 2021 Adopted Budget Capital Improvements Fund $7,755,000 Library Capital Improvement Fund $480,000 Equipment Replacement Fund $800,000 Chicago-Main TIF Fund $1,130,000 Parking Fund $1,000,000 Water Fund $3,040,000 Total Bond Proceeds Revenue $14,205,000 Water Fund – IEPA Loans $16,400,000 Sewer Fund – IEPA Loans $2,000,000 Total IEPA Loan Proceeds Revenue $18,400,000 43 PART III GENERAL FUND BUDGET 44 2021 ADOPTED BUDGET - GENERAL FUND General Fund Summary Operating General Fund Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Change 2021-2020 Budget PROPERTY TAXES 29,888,938 29,362,987 28,450,034 28,298,539 (1,064,448) OTHER TAXES 53,637,882 55,240,000 46,804,559 48,775,000 (6,465,000) OTHER REVENUE 1,422,940 1,655,100 1,750,805 1,593,100 (62,000) LICENSES, PERMITS AND FEES 7,667,185 7,663,550 7,194,588 8,085,550 422,000 CHARGES FOR SERVICES 9,222,780 10,187,350 8,544,830 9,357,875 (829,475) INTERFUND TRANSFERS 8,817,013 8,979,103 9,442,318 9,149,103 170,000 FINES AND FORFEITURES 5,108,236 4,670,500 2,669,092 4,123,500 (547,000) INTERGOVERNMENTAL REVENUE 1,236,263 1,006,967 2,038,478 1,584,942 577,975 INTEREST INCOME 210,194 55,000 85,375 55,000 - Total General Fund Revenue 117,211,433 118,820,557 106,980,079 111,022,609 (7,797,948) Operating General Fund Expenses FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Change 2021-2020 Budget CITY COUNCIL 540,902 552,609 486,084 556,166 3,556 CITY CLERK 218,776 182,073 180,003 178,795 (3,278) CITY MANAGER'S OFFICE 7,994,888 8,924,121 8,500,326 6,004,832 (2,919,289) LAW 706,077 683,577 555,006 576,892 (106,685) ADMINISTRATIVE SERVICES 9,752,431 10,312,914 9,333,368 10,360,246 47,332 COMMUNITY DEVELOPMENT 3,082,258 3,425,044 3,170,049 3,073,829 (351,215) POLICE 38,962,955 41,131,727 38,299,716 39,734,286 (1,397,441) FIRE MGMT & SUPPORT 25,332,850 25,985,716 25,630,525 26,006,574 20,858 HEALTH 2,975,767 1,374,177 1,486,069 1,556,420 182,243 PARKS, REC. AND COMMUNITY SERV.12,364,345 11,661,451 9,843,182 11,329,361 (332,090) PUBLIC WORKS AGENCY 13,243,814 12,967,082 11,510,817 11,642,791 (1,324,291) Total General Fund Expense 115,175,062 117,200,492 108,995,145 111,020,191 (6,180,301) NET SURPLUS (DEFICIT)2,036,371 1,620,065 (2,015,066) 2,418 BEGINNING FUND BALANCE $ 13,632,363 $ 15,668,734 $ 13,653,668 ENDING FUND BALANCE $ 15,668,734 $ 13,653,668 $ 13,156,086 FUND BALANCE PERCENTAGE 13.6%12.5%11.9% 45 2021 ADOPTED BUDGET - GENERAL FUND General Fund Summary 46 Account Number - Description FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget Property Taxes 29,888,938$ 29,362,987$ 28,298,539$ 51015 - PROPERTY TAXES 11,812,398 9,495,300 7,845,300 51017 - PENSION PROPERTY TAX 18,076,540 19,867,687 20,453,239 Other Taxes 53,637,882$ 55,240,000$ 48,775,000$ 51515 - STATE USE TAX 2,513,280 2,100,000 2,200,000 51525 - SALES TAX - BASIC 10,529,742 10,250,000 9,750,000 51530 - SALES TAX - HOME RULE 6,375,631 7,800,000 7,250,000 51535 - AUTO RENTAL TAX 57,703 55,000 40,000 51536 - TRANSPORTATION NETWORK PROVIDER TAX 1,000,030 680,000 510,000 51540 - ATHLETIC CONTEST TAX 1,224,283 1,160,000 500,000 51545 - STATE INCOME TAX 7,991,868 7,600,000 6,600,000 51550 - MUNICIPAL HOTEL TAX 2,262,400 2,390,000 1,200,000 51565 - ELECTRIC UTILITY TAX 2,905,861 2,920,000 2,920,000 51570 - NATURAL GAS UTILITY TAX 1,100,794 1,100,000 1,100,000 51575 - NAT GAS USE TAX HOME RULE 820,411 900,000 900,000 51585 - CIGARETTE TAX 180,000 250,000 250,000 51590 - EVANSTON MOTOR FUEL TAX 1,069,482 1,300,000 1,000,000 51595 - LIQUOR TAX 3,367,406 3,150,000 2,900,000 51597 - MEDICAL CANNABIS TAX - - 150,000 51600 - PARKING TAX 3,271,175 3,200,000 2,600,000 51605 - PERSONAL PROPERTY REPLACEMENT TAX 1,139,366 750,000 600,000 51606 - PENSION PPRT 605,000 605,000 605,000 51620 - REAL ESTATE TRANSFER TAX 2,671,279 3,800,000 3,000,000 51625 - TELECOMMUNICATIONS TAX 1,545,581 1,800,000 1,600,000 51630 - AMUSEMENT TAX 662,116 430,000 200,000 52010 - WHEEL TAX 2,344,475 3,000,000 2,900,000 Other Revenue 1,422,940$ 1,655,100$ 1,593,100$ 52546 - POLICE EQUIPMENT REIMBURSEMENT 12,150 10,000 10,000 52547 - NARCOTICS ENFORCEMENT REVENUE 21,750 - - 53196 - WASTE TRANSFER STATION REVENUE 7,000 - - 53632 - REIMBURSEMENTS 15,273 - 100,000 55166 - Holiday Food Drive Revenue 12,415 10,000 10,000 56002 - WE'RE OUT WALKING 2,775 - 6,000 56010 - PROPERTY SALES AND RENTAL 281,358 51,100 51,100 56011 - DONATIONS 24,860 13,900 13,900 56016 - Aging Well Conference Revenues 2,000 - - 56045 - MISCELLANEOUS REVENUE 1,646 227,100 122,100 56049 - MARKET LINK VOUCHERS 28,951 30,000 30,000 56065 - SALE OF SURPLUS PROPERTY 1,398 1,500 1,500 56067 - REIMBURSEMENTS-SERVICES AND SUPPLIES 63,187 105,000 42,000 56068 - REIMB. SALT USAGE DIST 65 ETHS NW 68,019 45,000 45,000 56069 - REIMBURSEMENT FOR FIRE DEPARTMENT SERVICES 93,413 105,000 105,000 56105 - PAYMENT IN LIEU OF TAXES 86,500 200,000 200,000 56106 - FUND BALANCE APPLIED - - 500,000 56120 - LOAN PROCEEDS 8,131 - - 56132 - TRANSFER FROM DUTCH TREE ELM RESERVE - 500,000 - 56134 - PRIVATE ELM TREE INSURANCE MONEY 37,660 35,000 35,000 56157 - CITIZENS CPR CLASS FEES 16,823 6,500 6,500 56158 - CHARGEBACK REVENUE 363,466 300,000 300,000 56175 - PARKING PERMITS-RYAN FIELD - 15,000 15,000 56709 - PROPERTY SALES AND RENTAL - Little Beans 4,163 - - 56801 - COMPONENT UNIT RECEIPTS 270,000 - - General Fund - All Revenue 47 Account Number - Description FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget Licenses, Permits and Fees 7,667,185$ 7,663,550$ 8,085,550$ 51577 - INFRASTRUCTURE MAINTENANCE FEE - - 485,000 52015 - BUSINESS REGISTRATION FEE 34,293 97,800 35,000 52016 - BED & BREAKFAST LICENSE 150 150 150 52017 - COLLECTION BOX LICENSE 1,125 2,500 2,500 52018 - VACATION RENTAL LICENSES - 80,000 80,000 52020 - PET LICENSES 17,266 10,000 10,000 52030 - CONTRACTORS' LICENSES 45,650 170,000 170,000 52035 - ROOMING HOUSE LICENSES 165,567 195,000 195,000 52040 - LIQUOR LICENSES 551,954 525,000 525,000 52041 - ONE DAY LIQUOR LICENSE 20,621 12,000 12,000 52045 - FARMERS' MARKET LICENSES 50,158 51,250 51,250 52046 - RENTAL BUILDING REGISTRATIONS 74,313 85,000 85,000 52050 - OTHER LICENSES 6,005 20,000 20,000 52055 - LONG TERM CARE LICENSES 99,540 120,000 120,000 52061 - SEASONAL FOOD ESTABLISHMENT LICENSE 11,998 15,000 15,000 52062 - MOBILE FOOD VEHICLE VENDOR LICENSE 1,437 1,450 1,450 52063 - HEN COOP LICENSE 250 800 800 52065 - CHILD RESIDENT CARE LICENSE 60 - - 52070 - RESIDENT CARE HOME LICENSE 900 1,200 1,200 52080 - BUILDING PERMITS 4,617,598 4,225,100 4,225,100 52090 - PLUMBING PERMITS 100 - - 52095 - ELECTRICAL PERMITS 45 - - 52105 - SIGNS AND AWNING PERMITS 1,925 - - 52110 - OTHER/MISC PERMITS 66,771 - - 52115 - ELEVATOR PERMITS 18,565 42,000 42,000 52126 - RIGHT-OF-WAY PERMIT 275,586 358,000 358,000 52127 - PROPERTY CLEAN UP REVENUE - 10,000 10,000 52130 - RESIDENTS ANNUAL PARKING PERMITS 121,594 228,000 228,000 52131 - VISITOR PARKING PERMITS 13,523 13,000 13,000 52135 - FIRE PLAN REVIEW 55,451 100,000 100,000 52140 - OVERSIZE TRUCK PERMIT 33,850 20,000 20,000 52145 - ANNUAL SIGN FEES 151 - - 52146 - MOVING VAN PERMIT FEES 46,656 57,000 57,000 52155 - PLAT PR.&SIGN APP HRG FEE 525 2,100 2,100 52165 - IL BELL FRANCHISE FEE 163,926 - - 52170 - ALARM PANEL FRANCHISE FEE - 4,000 4,000 52175 - NU EASEMENT 47,000 47,000 47,000 52180 - CABLE FRANCHISE FEE 1,023,285 950,000 950,000 52181 - PEG FEES - CABLE COMPANIES 54,841 145,000 145,000 52185 - NICOR FRANCHISE FEE 44,507 75,000 75,000 55150 - TANNING PARLOUR INSPECTION - 200 - Charges for Services 9,222,780$ 10,187,350$ 9,357,875$ 52085 - PLAN REVIEW 696 5,000 5,000 53010 - BIRTH AND DEATH RECORDS 4,394 - - 53050 - SANITATION CLASSES 5,000 - - 53105 - HEALTH FOOD ESTABLISHMENT LICENSE FEE 211,696 230,000 230,000 53185 - TEMPORARY FOOD LICENSE 12,308 11,000 11,000 53190 - FOOD DELIVERY VEHICLE 4,450 6,500 6,500 53200 - BEV SNACK VENDING MACHINE 22,437 41,000 41,000 53205 - FOOD VENDING MACHINE 16,835 - - 53210 - TOBACCO LICENSE 10,500 17,000 17,000 53211 - BEEKEEPER LICENSE FEE 225 150 300 53215 - BIRTH CERTIFICATE (1,824) - - 53220 - DEATH CERTIFICATE (564) - - 53230 - FUNERAL DIRECTOR LICENSE - 6,000 6,000 53235 - TEMP FUNERAL DIRECTOR LICENSE - 4,000 4,000 48 Account Number - Description FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget 53516 - PARKING ENFORCEMT REIMB 57,588 33,500 183,500 53560 - RECREATION - CHARGES FOR SERVICES - 3,000 3,000 53565 - RECREATION PROGRAM FEES 5,867,376 6,473,500 5,616,375 53566 - RECREATION - DEFERRED REVENUE 54,193 - - 53569 - SPECIAL EVENT REVENUE 31,523 25,000 12,500 53625 - POLICE OVERTIME REIMBURSEMENT 306,292 500,000 500,000 53640 - SENIOR TAXI COUPON SALES 84,883 115,000 85,000 53650 - STATE HIGHWAY MAINTENANCE 75,814 72,200 72,200 53655 - FIRE COST RECOVERY CHARGE 1,040 1,000 1,000 53666 - HISTORIC PRESERVATION REVIEWS 39,634 30,000 30,000 53667 - TREE PRESERVATION REVENUES 10,522 5,000 5,000 53675 - AMBULANCE SERVICE 2,112,492 2,200,000 2,200,000 53685 - POLICE REPORT FEES 32,063 25,000 25,000 53695 - ZONING FEES 52,592 130,000 50,000 53700 - FIRE REPORT FEES - 100 100 53705 - FIRE BUILDING INSPECTIONS 12,140 25,000 25,000 53710 - PASSPORT PROCESSING FEE 22,052 30,000 30,000 53715 - ALARM REGISTRATION FEE 145,465 115,000 115,000 53720 - SKOKIE ANIMAL BOARD FEE 360 - - 53725 - BACKGR CHKS DAYCARE PROV 195 400 400 53736 - NEW PAVEMENT DEGRADATION FEES 30,022 80,000 80,000 53737 - I HEART EVANSTON TREES PROJECT 380 3,000 3,000 Fines and Forfeitures 5,108,236$ 4,670,500$ 4,123,500$ 52505 - TICKET FINES-PARKING 3,972,067 3,800,000 3,200,000 52510 - REGULAR FINES 133,867 115,000 115,000 52515 - PENALTIES 47,842 - - 52525 - ANIMAL ORDINANCE PENALTIES - 7,500 7,500 52530 - BOOT RELEASE FEE 134,651 90,000 90,000 52540 - POLICE & FIRE FALSE ALARM FEES 122,275 115,000 115,000 52541 - POLICE CTA DETAIL & BARNES DET 542,297 300,000 300,000 52545 - POLICE FALSE ALARM FINES (30) - - 52548 - NARCOTICS SEIZURE REVENUE - 20,000 20,000 52555 - HOUSING CODE VIOL FINES 31,527 40,000 40,000 52556 - PUBLIC HEALTH CODE VIOLATIONS - - 3,000 52560 - PERMIT PENALTY FEES 3,347 8,000 8,000 52570 - NON PARKING ORDINANCE VIOLATIONS 120,394 175,000 225,000 Interfund Transfers 8,817,013$ 8,979,103$ 9,149,103$ 57007 - FROM WEST EVANSTON TIF 30,000 35,000 75,000 57020 - FROM MOTOR FUEL FUND-S/M 982,897 1,044,987 1,044,987 57040 - FROM EMERGENCY TEL SYSTEM 60,000 260,000 90,000 57058 - TRANSFER FROM GOOD NEIGHBOR FUND 480,000 380,000 380,000 57087 - FROM DEMPSTER-DODGE TIF 5,000 5,000 10,000 57088 - FROM CHICAGO-MAIN TIF 5,000 30,000 30,000 57096 - FROM HOWARD RIDGE TIF 60,000 30,000 75,000 57110 - FROM SPECIAL ASSMT. FUND 92,000 92,000 92,000 57130 - FROM PARKING FUND 2,972,390 2,972,390 2,972,390 57135 - FROM WATER FUND 492,235 492,235 492,235 57140 - FROM WATER FUND-ROI 2,581,102 2,581,102 2,831,102 57145 - FROM WATER FUND-ADMIN. EX 726,222 726,222 726,222 57165 - TRANSFER FROM SEWER FUND 330,167 330,167 330,167 49 Account Number - Description FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget Intergovernmental Revenue 1,236,263$ 1,006,967$ 1,584,942$ 52542 - POLICE DUI REIMBURSEMENT 16,263 15,000 15,000 53676 - GEMT SERVICE REVENUE - - 100,000 55025 - COMPREHENSIVE HEALTH PROTECTION GRANT REV 106,221 82,070 124,183 55051 - eSHARE REVENUE 69,600 - - 55085 - IL TOBACCO FREE COMMUNITY 25,000 - 25,000 55086 - IL HIV SURVEILLANCE GRANT 1,542 34,150 34,150 55130 - IL STATE CHILDHOOD LEAD GRANT 32,900 24,900 - 55146 - STATE, COUNTY AND OTHER GRANTS 77,037 50,000 545,000 55170 - FIRE DEPT TRAINING 1,583 6,000 6,000 55173 - CRI GRANT-REVENUE HHS 49,803 43,463 43,541 55174 - PHEP GRANT-REVENUE HHS 77,125 63,734 63,701 55231 - LEAD PAINT HAZARD GRANT (TORRENS)18,700 39,600 39,600 55251 - GRANTS AND AID 412,667 156,000 231,000 55254 - BEACH GRANT - REVENUE HHS - 14,500 15,097 55255 - COMM AGING GRANT - ADVOCATE 115,517 - - 55256 - IL VACANT PROPERTY GRANT 58,648 37,500 37,500 55257 - VECTOR GRANT IDPH - REVENUE HHS - 26,000 - 55258 - RETHINK YOUR DRINK - HHS REVENUE - - 5,000 55259 - COOK COUNTY WNV GRANT - - 14,270 55265 - FEMA 38,116 - - 55270 - POLICE TRAINING 2,178 5,000 5,000 55275 - HUD EMERG SHELTER GRANTS 133,362 135,000 - 57009 - TRANSFERS FROM LIBRARY FUND - 274,050 280,900 Interest Income 210,194$ 55,000$ 55,000$ 56501 - INVESTMENT INCOME 210,194 55,000 55,000 Grand Total $ 117,211,433 $ 118,820,557 $ 111,022,609 50 2021 ADOPTED B UDGET - 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 in formed of City issues and activities through ward meetings and public forums, and responds to citizen requests for services and information. Financial Summary 2019 - 2021 City Council Goals  Invest in City Infrastructure and Facilities  Stabilize Long-term City Finances  Enhance Community Development and Job Creation Citywide  Expand Affordable Housing Options  Ensure Equity in All City Operations Expenses FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget 1300 CITY COUNCIL 540,902 552,609 556,166 Grand Total $ 540,902 $ 552,609 $ 556,166 51 Account Number - Description FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget Salary and Benefits 458,696$ 469,059$ 474,816$ 61010 - REGULAR PAY 253,277 255,107 257,609 61510 - HEALTH INSURANCE 173,786 177,127 182,542 61615 - LIFE INSURANCE 114 116 118 61626 - CELL PHONE ALLOWANCE 9,000 9,000 7,200 61710 - IMRF 5,358 7,506 7,089 61725 - SOCIAL SECURITY 13,907 16,375 16,418 61730 - MEDICARE 3,253 3,830 3,840 Services and Supplies 79,468$ 80,300$ 80,100$ 62210 - PRINTING 645 100 100 62275 - POSTAGE CHARGEBACKS 158 100 - 62295 - TRAINING & TRAVEL 15,825 14,000 14,000 62360 - MEMBERSHIP DUES 54,359 58,000 58,000 62380 - COPY MACHINE CHARGES - 100 - 65010 - BOOKS, PUBLICATIONS, MAPS 47 - - 65025 - FOOD 8,110 7,500 7,500 65095 - OFFICE SUPPLIES 325 500 500 Miscellaneous 239$ 3,250$ 1,250$ 62490 - OTHER PROGRAM COSTS 239 1,250 1,250 66062 - SISTER CITY FUNDING - 2,000 - Interfund Transfers 2,498$ -$ -$ 66025 - TRANSFER TO DEBT SERVICE - ERI 2,498 - - Grand Total $ 540,902 $ 552,609 $ 556,166 52 2021 ADOPTED B UDGET - 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. Financial Summary Revenues FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget 56045 - MISCELLANEOUS REVENUE 302 500 500 Grand Total $ 302 $ 500 $ 500 Expenses FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget 14 CITY CLERK 218,776 182,073 178,795 Grand Total $ 218,776 $ 182,073 $ 178,795 53 Account Number - Description FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget Salary and Benefits 147,456$ 147,152$ 145,074$ 61010 - REGULAR PAY 116,689 118,882 116,987 61110 - OVERTIME PAY 2,264 - - 61510 - HEALTH INSURANCE 14,154 14,351 14,850 61615 - LIFE INSURANCE 35 37 35 61710 - IMRF 3,463 4,787 4,252 61725 - SOCIAL SECURITY 8,795 7,371 7,253 61730 - MEDICARE 2,057 1,724 1,696 Services and Supplies 66,024$ 33,921$ 33,721$ 61060 - SEASONAL EMPLOYEES 26,922 8,300 8,300 62210 - PRINTING 927 876 876 62275 - POSTAGE CHARGEBACKS 35 200 - 62280 - OVERNIGHT MAIL CHARGES - 65 65 62295 - TRAINING & TRAVEL 382 1,100 1,100 62360 - MEMBERSHIP DUES 909 525 525 62380 - COPY MACHINE CHARGES 21 - - 62457 - CODIFICATION SERVICES 16,279 16,330 16,330 62509 - SERVICE AGREEMENTS/ CONTRACTS 16,975 - - 65025 - FOOD 142 - - 65095 - OFFICE SUPPLIES 1,451 1,525 1,525 65175 - ELECTION SUPPLIES 1,981 5,000 5,000 Interfund Transfers 5,295$ 1,000$ -$ 62305 - RENTAL OF AUTO-FLEET MAINTENANCE 500 500 - 62309 - RENTAL OF AUTO REPLACEMENT 500 500 - 66025 - TRANSFER TO DEBT SERVICE - ERI 4,295 - - Grand Total $ 218,776 $ 182,073 $ 178,795 54 2021 ADOPTED BUDGET - GENERAL FUND City Manager’s Office The City Manager and staff of the City Manager’s Office 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 that assist the City in serving its citizens; and supervising all City departments. Additionally, staff is involved in assisting with large -scale City 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 s ervice 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. Financial Summar y Revenues FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget 1505 CITY MANAGER 550 - - 1510 PUBLIC INFORMATION 1,078,126 1,095,000 1,095,000 1520 EMERGENCY OPERATIONS CENTER - - 75,000 1525 MISC. BUSINESS OPERATIONS 179 - - 1535 OFFICE OF SUSTAINABILITY 10,000 - 75,000 1560 REVENUE & COLLECTIONS 71,879,251 74,330,153 66,842,003 1570 ACCOUNTING 363,466 300,000 300,000 1575 PURCHASING 2,171 3,000 3,000 1585 ADMINISTRATIVE HEARINGS 120,554 175,000 175,000 5300 ECON. DEVELOPMENT 4,362 - 35,000 Grand Total $ 73,458,660 $ 75,903,153 $ 68,600,003 Expenses FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget 1505 CITY MANAGER 729,466 858,246 772,001 1510 PUBLIC INFORMATION 491,382 590,790 531,319 1525 MISC. BUSINESS OPERATIONS 75 150,000 150,000 1535 OFFICE OF SUSTAINABILITY 60,843 61,043 61,919 1555 FINANCIAL ADMINISTRATION 1,857,962 2,009,307 1,948,801 1560 REVENUE & COLLECTIONS 3,468,196 3,167,371 590,930 1570 ACCOUNTING 726,063 701,272 613,762 1571 TAX ASSESSMENT ADVOCACY 109,972 112,295 113,068 1575 PURCHASING 334,811 352,836 363,218 1580 COMMUNITY ARTS 49,722 50,000 50,000 1585 ADMINISTRATIVE HEARINGS 156,076 152,001 153,088 1590 OFFICE OF EQUITY AND EMPOWERMENT 10,320 10,000 10,000 5300 ECON. DEVELOPMENT - 708,960 646,725 Grand Total $ 7,994,888 $ 8,924,121 $ 6,004,832 55 2021 ADOPTED BUDGET - GENERAL FUND City Manager’s Office City Council Goal Performance City Council Goal Department Accomplishments City Infrastructure and Facilities Hired a consultant to evaluate the City’s holdings in order to implement real estate strategies. Stabilize Long-Term City Finances Purchased financial forecast software to assist in projecting long term revenue and expense trends. Climate Action and Resilience Plan (CARP) Obtained approval of the Environmental Justice Resolution, Launched renegotiation of ComEd franchise agreement, Transitioned Experience Climate Change Activity into a Virtual Experience, re -bid municipal electric agreement, revised municipal electric aggre gation program, added 6 new electric vehicle charges stations to the City . Ensure Equity in All City Operations Created the Equity in the Arts Working Group to review Art’s Council granting process. Enhance Community Development and Job Creation Citywide Expanded the small business loan and grant assistant program to support small business during the COVID -19 pandemic. 2021 Initiatives ● Continue to monitor the city’s response to COVID-19 . ● Continue to provide the community with timely, consistent COVID -19 information. ● Win the GFOA Award for the 2021 Budget & 2020 CAFR. ● Continue to monitor citywide Amazon spending. ● Improve City website accessibility by providing staff with plain language training. ● Collaborate with internal departments to create a stand-alone RFQ template - review and revise Bid and RFP templates. ● Perform clean-up and maintenance on 50% of Evanston’s outdoor public art pieces. ● Rebuild the Evanston’s Arts Council in policy and membership, and to successfully onboard strong, capable community members. ● Work with relevant departments and the Budget Office to develop long term funding strategies for implementing CARP . ● Align Economic Development activities to expand workforce development in support of CARP implementation. ● Successfully support approval of updating building and energy codes that set a standard for building electrification and phasing out fossil infrastructure in buildings. ● Begin implementation of the provisions listed in the Environmental Justice Resolution. ● Identify resources to complete the climate risk and vulnerability assessment begun in 2018. ● Evaluate the utility burden experienced in Evanston and work to identify programs and funding to help meet that gap. ● Complete the City’s 2-year Partners for Places Grant focusing on identifying the barriers to retrofitting affordable housing to being climate resilient and net zero. ● Present and begin implementation of Zero Waste policies including a revised disposable bag policy and a universal composting and recycling rule. 56 2021 ADOPTED BUDGET - GENERAL FUND City Manager’s Office 2021 Initiatives ● Seek assistance and guidance from State and Federal regulators on next steps to address environmental concerns related to the operation of the Church St. Waste Transfer Station. ● Successfully issue RFPs for Community Electricity Aggregation, Commercial Solid Waste Franchise, onsite solar for municipal facilities and offsite solar. ● Complete and begin implementation of the Zero Emission Strategy for Municipal Operations. ● Strengthen community workforce development by coordinatin g disparate activities. ● Design economic development strategies focused on community economic wellbeing and sustainability. ● Coordinate with Community Development on improved built environment as a strategy of retention and attraction, which works in harmony with the natural environment. ● Provide targeted financial and technical support to Evanston businesses. Ongoing Activity Measures 2019 Actual 2020 Estimated 2021 Projected Prepare agendas and materials for regular and special City Council, Planning and Development, Rules and Administration and Public Works meetings 75 75 68 Number of new volunteers registered on the VolunteerEvanston.org website 200 250 150 Number of new Agencies registered on the VolunteerEvanston.org website 10 10 9 Number of volunteer responses on the VolunteerEvanston.org website 1,000 900 700 311 center service requests handled 35,000 36,000 36,000 57 Account Number - Description FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget Salary and Benefits 2,872,933$ 3,384,649$ 3,075,403$ 61010 - REGULAR PAY 2,165,775 2,573,743 2,356,240 61050 - PERMANENT PART-TIME 3,350 - - 61055 - TEMPORARY EMPLOYEES 29,004 - - 61110 - OVERTIME PAY 9,312 12,912 13,872 61415 - TERMINATION PAYOUTS 25,731 - - 61420 - ANNUAL SICK LEAVE PAYOUT 3,538 - - 61430 - VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)4,494 - - 61510 - HEALTH INSURANCE 311,425 363,033 324,910 61615 - LIFE INSURANCE 2,162 2,426 2,291 61625 - AUTO ALLOWANCE 8,910 10,485 9,720 61626 - CELL PHONE ALLOWANCE 2,493 3,816 4,716 61710 - IMRF 138,631 224,075 188,890 61725 - SOCIAL SECURITY 135,472 156,112 139,713 61730 - MEDICARE 32,635 38,047 35,050 Services and Supplies 1,196,698$ 1,561,778$ 1,116,879$ 61060 - SEASONAL EMPLOYEES 128,591 119,300 170,000 62110 - AUDITING 116,516 100,000 100,000 62185 - CONSULTING SERVICES 13,260 70,000 50,000 62205 - ADVERTISING 1,678 8,200 8,200 62210 - PRINTING 12,694 6,280 6,280 62235 - OFFICE EQUIPMENT MAINT 170 100 100 62275 - POSTAGE CHARGEBACKS 10,656 7,899 30,000 62280 - OVERNIGHT MAIL CHARGES 157 967 967 62295 - TRAINING & TRAVEL 25,439 32,700 32,700 62315 - POSTAGE 29,730 42,099 42,099 62360 - MEMBERSHIP DUES 12,906 26,033 26,033 62380 - COPY MACHINE CHARGES 19,948 3,700 - 62431 - ARMORED CAR SERVICES 25,142 17,000 17,000 62506 - WORK- STUDY 1,006 - - 62509 - SERVICE AGREEMENTS/ CONTRACTS 81,756 166,000 191,000 62615 - INSURANCE PREMIUM 450 50 50 62659 - ECONOMIC DEVELOPMENT PARTNERSHIP CONTRIBUTIONS - 147,000 97,000 62663 - WORKFORCE DEVELOPMENT - 100,000 100,000 62664 - ENTREPRENEURSHIP SUPPORT - 50,000 50,000 62705 - BANK SERVICE CHARGES 213,235 30,000 30,000 62706 - REVENUE SHARING AGREEMENTS 419,050 520,000 - 64004 - PEG FEE DISTRIBUTION 4,832 50,000 50,000 64505 - TELECOMMUNICATIONS 632 - - 64540 - TELECOMMUNICATIONS - WIRELESS 1,026 2,000 - 64541 - UTILITY TAX AUDIT SERVICES 22,804 10,800 10,800 64545 - PERSONAL COMPUTER SOFTWARE 30,782 1,500 1,500 65010 - BOOKS, PUBLICATIONS, MAPS 89 800 800 65025 - FOOD 4,711 1,000 1,000 65045 - LICENSING/REGULATORY SUPP 8,583 37,000 90,000 65095 - OFFICE SUPPLIES 8,170 11,350 11,350 65555 - IT COMPUTER HARDWARE 2,684 - - Miscellaneous 33,316$ 27,550$ 27,550$ 61655 - INTEREST EXPENSE 14,600 - - 62490 - OTHER PROGRAM COSTS 17,406 27,550 27,550 62605 - OTHER CHARGES 569 - - 62770 - MISCELLANEOUS 741 - - 58 Account Number - Description FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget Insurance and Other Chargebacks 1,468,645$ 1,488,659$ 1,460,000$ 66030 - TRANSFER TO INSURANCE - RISK 10,164 10,164 1,400,000 66040 - GENERAL ADMINISTRATION & SUPPORT 58,481 60,000 60,000 66130 - TRANSFER TO INSURANCE 1,400,000 1,418,495 - Capital Outlay 1,829$ 150,000$ 150,000$ 65515 - OTHER IMPROVEMENTS 429 - - 65522 - BUSINESS DISTRICT IMPROVEMENTS - 150,000 150,000 65625 - FURNITURE & FIXTURES 1,400 - - Contingencies 75$ 150,000$ 175,000$ 68205 - CONTINGENCIES 75 150,000 175,000 Interfund Transfers 2,421,392$ 2,161,485$ -$ 62305 - RENTAL OF AUTO-FLEET MAINTENANCE 443 443 - 66025 - TRANSFER TO DEBT SERVICE - ERI 81,726 - - 66146 - TRANSFERS OUT-FIRE PENSION - 20,000 - 66156 - TRANSFER TO CAPITAL IMPROVEMENT FUND 198,181 - - 69320 - TRANSFERS TO DEBT SERVICE FUND 2,141,042 2,141,042 - Grand Total $ 7,994,888 $ 8,924,121 $ 6,004,832 59 2021 ADOPTED BUDGET - GENERAL FUND Law Department The Law Department provides legal services for the City. The Department gives legal advice and counsel to the City Council and standing committees, City Manager, City staff, elected officials, and City boards and commissions. The Department drafts ordinances and resolutions. 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 legal counsel regarding public bidding and procurement. The Department assists the Mayor in administering liquor licensing activities in the City. 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 administers risk transfer and subrogation programs throughout the City to protect and save taxpayer funds. Financial Summary Revenues FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget 1705 LEGAL ADMINISTRATION 577,898 537,000 537,000 Grand Total $ 577,898 $ 537,000 $ 537,000 Expenses FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget 1705 LEGAL ADMINISTRATION 706,077 683,577 576,892 Grand Total $ 706,077 $ 683,577 $ 576,892 60 2021 ADOPTED BUDGET - GENERAL FUND Law Department City Council Goal Performance City Council Goal Department Accomplishments Invest in City Infrastructure and Facilities Assisted with drafting contracts on a variety of issues: sale and distribution of water to communities, small cell tower carriers, memorandum of understanding with Friends of Robert Crown for donations, and renewal of the cable franchise agreement. Enhance Community Development and Job Creation Citywide Worked with City Council, Manager, and staff by drafting ordinances, resolutions and agreements to assist with planned developments and special uses. Examples of projects include YWCA, Northlight Theater, adult cannabis implementation, and SPACE concerts on MWRD land. Expand Affordable Housing Options Worked with City Council, Manager and staff to acquire and sell property for affordable housing; draft amendments to the Code for accessory dwelling unit regulations, and increasing the demolition tax. Ensure Equity in All City Operations Drafted an ordinance implementing restorative justice practices for minors. Assisted with drafting intergovernmental and external agreements (Evanston Rebuilding Warehouse, Presence Health, School Districts, Youth Job Center, etc.) to increase access to services for all persons. The Law Department assisted with revisions to the Code of Ethics and Procedures. 2020 Initiatives ● Work with City Council and staff to secure new economic and community development opportunities. ● Continue to litigate a substantial majority of cases in-house and seek to prevail at summary disposition or trial in litigation. ● Analyze and evaluate the City’s purchasing contracts for all types of contracts. Ongoing Activity Measures 2018 Actual 2019 Estimated 2020 Projected Traffic and Ordinance Prosecution 130 110 110 Legislative Drafting – Ordinance and Resolution 87 100 100 Liquor Licenses Processed 38 39 37 61 Account Number - Description FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget Salary and Benefits 532,504$ 607,866$ 464,442$ 61010 - REGULAR PAY 414,531 471,875 363,863 61415 - TERMINATION PAYOUTS 13,021 - - 61510 - HEALTH INSURANCE 41,642 55,825 41,216 61615 - LIFE INSURANCE 493 417 443 61625 - AUTO ALLOWANCE 3,471 2,768 4,935 61626 - CELL PHONE ALLOWANCE 638 450 450 61710 - IMRF 26,775 41,243 26,443 61725 - SOCIAL SECURITY 25,707 28,399 21,737 61730 - MEDICARE 6,228 6,889 5,355 Services and Supplies 145,922$ 68,664$ 112,450$ 62130 - LEGAL SERVICES-GENERAL 3,993 20,000 20,000 62275 - POSTAGE CHARGEBACKS 1,069 2,999 - 62295 - TRAINING & TRAVEL 2,201 3,500 3,500 62315 - POSTAGE 210 250 250 62345 - COURT COST/LITIGATION 10,002 20,000 20,000 62360 - MEMBERSHIP DUES 2,903 3,200 3,200 62380 - COPY MACHINE CHARGES 650 3,215 - 62419 - MWRD - CANAL SHORES 77,450 - - 62509 - SERVICE AGREEMENTS/ CONTRACTS 28,115 - 50,000 62705 - BANK SERVICE CHARGES 55 1,000 1,000 65010 - BOOKS, PUBLICATIONS, MAPS 18,281 13,500 13,500 65095 - OFFICE SUPPLIES 923 1,000 1,000 65125 - OTHER COMMODITIES 68 - - Insurance and Other Chargebacks 7,047$ 7,047$ -$ 66030 - TRANSFER TO INSURANCE - RISK 7,047 7,047 - Interfund Transfers 20,604$ -$ -$ 66025 - TRANSFER TO DEBT SERVICE - ERI 20,604 - - Grand Total $ 706,077 $ 683,577 $ 576,892 62 2021 ADO PTED BUDGET - GENERAL FUND Administrative Services Department The Administrative Services Department is the central administrative agency of the City of Evanston with the express goal to serve the people of Evanston. The Administrative Services Department works to effect improvements, large and small, by implementing the policies and decisions of the City Council and City Manager. Administrative Servic es uses technology and data to design and monitor high standards of accountability to ensure that financial resources are utilized efficiently and productively. Comprised of Human Resources, Information Technology, Facilities and Fleet Management and Par king Divisions, the Administrative Services Department supports all internal stakeholders and works with residents, businesses, universities, and other government entities to deliver efficient service delivery. Human Resources The Human Resources Division provides support to the City’s most critical asset, its people. It is charged with recruiting and hiring quality staff, City -wide training efforts, performance management, payroll, benefits administration, pension administration, workers compensation, saf ety and many compliance items associated with local, state, and federal regulations. Information Technology The City’s Information Technology (IT) Division provides technical services and support to City employees, residents, businesses and visitors throu gh sustainable, reliable, secure and efficient infrastructure and communications. IT maintains, implements and supports the City’s hardware, software, consulting and telecommunications needs. IT also provides help desk services, 24/7 technical support, website services, open data portal support, network engineering and project management support for departmental technology projects. Parking The Parking Services Division is responsible for managing and maintaining the City’s surface lots, garages, and on-street parking spaces. The division also processes monthly permits, maintains the meters and the pay stations and the ParkEvanston App. Parking Services works with residents, businesses and elected officials to determine and implement the best parking p ractices. Parking Enforcement Officers ensure residents are following the regulations as detailed in the City Code. Facilities & Fleet Management Facilities Management maintains over 2.1 million sq. ft. of property including plumbing fixtures, electrical panels, exterior lighting fixtures, lock sets, and drinking fountains. The Facilities division conducts an annual inspection of RPZ’s (backflow prevention valves, such as in drinking fountains, to prevent contamination of the City’s water supply), and is r esponsible for all internal repairs, preventative maintenance and larger repairs to City facilities. In addition, Facilities works closely with staff on emergency preparedness planning and special events. Fleet Management is responsible for all aspects of the City’s vehicles, including passenger vehicles, public safety and fire vehicles, recreation watercraft, construction and forestry trucks as well as specialized equipment. This includes the planning, purchasing, maintaining, and disposing of vehicles. F leet services is responsible for in-house repairs on City vehicles and equipment. The fleet team works to manage fuel stations, and plays a large role in snow operations to ensure reliable equipment is ready for deployment throughout the City. 63 2021 ADO PTED BUDGET - GENERAL FUND Administrative Services Department Financial Summary Revenues FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget 1929 HUMAN RESOURCE DIVISION 40 - - 1941 PARKING ENFORCEMENT & TICKETS 4,154,560 3,890,000 3,290,000 1942 SCHOOL CROSSING GUARDS 57,588 33,500 183,500 1950 FACILITIES - - 485,000 Grand Total $ 4,212,188 $ 3,923,500 $ 3,958,500 Expenses FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget 1905 ADM.SERVICES- GENERAL SUPPORT 228,939 281,190 310,959 1910 FINANCE DIVISION - REVENUE 630 - - 1915 HUMAN RESOURCE DIVI. - PAYROLL 222,544 298,220 293,468 1919 FINANCE DIVISION - COLLECTIONS 735 - - 1929 HUMAN RESOURCE DIVISION 883,052 1,085,618 1,059,793 1932 INFORMATION TECHNOLOGY DIVI.2,853,025 3,018,206 3,141,685 1940 MISC. EXPENDITURES / BENEFITS - 341,000 240,000 1941 PARKING ENFORCEMENT & TICKETS 1,677,991 1,549,020 1,543,443 1942 SCHOOL CROSSING GUARDS 628,929 630,000 315,000 1950 FACILITIES 3,256,585 3,109,660 3,455,898 Grand Total $ 9,752,431 $ 10,312,914 $ 10,360,246 64 2021 ADO PTED BUDGET - GENERAL FUND Administrative Services Department City Council Goal Performance City Council Goal Department Accomplishments City Infrastructure and Facilities Developed 5 -year facility maintenance and replacement plans for Civic Center, Police/Fire Headquarters, and Levy Center. City Infrastructure and Facilities Improved adherence to life -cycle replacement of City vehicles. Implement lease and lease -to-own programs for earlier replacement of City vehicles. Enhance Community Development and Job Creation Citywide Supported CARP goals for carbon neutrality, zero waste, and 100% renewable electricity by expanding EV Charging program, updating the City’s fleet, expanding solar power, and making improvements to the City’s buildings. Ensure Equity in All City Operations Conducted assessments across the organization in order to determine where equity can be improved in service delivery and outcomes. Recommended areas of assessment: workforce, contracting practices, organizational leadership, community a ccess and partnership, data, metrics, and ongoing focus on improvement. 2021 Initiatives ● Focus on the timing of purchases/costs across all divisions to further increase operational efficiency and reduce the potential for delays and poor resource allocation. ● Continue to analyze internal service and operational data through an equity lens. ● Continue citywide implementation and roll-out of additional Google Apps. ● Develop software/programs/office set-ups to ensure more efficient employees while working remotely. ● Continue to use online software systems for learning management and performance management. ● Roll out state-mandated annual sexual harassment training and ethics training. ● Implement new timekeeping software system for more efficient payroll proce sses. ● Review alternative means to digitize maintenance and storage of HR documents. ● Continue to use an alternative sustainable fuel source for City vehicles and increase the electric vehicle charging program. ● Review and implementation of parking review stu dy to be completed in 2021 (citations, fees and general areas that need improvement). ● Continue to develop the Fleet’s CFA program to score the City’s equipment, determine needs of what should be replaced/costing the City more in repairs than what the vehic le is worth, and how to make operations more efficient. Ongoing Activity Measures 2019 Actual 2020 Estimated 2021 Projected Number of Information Technology Service Desk Requests 6,610 6,500 6,500 Hours Worked on Fleet 13,000 12,000 12,000 Shop Visits - Fleet 2750 2,250 2,500 General/ Routine Maintenance 1,238 950 1,000 Park Evanston Wallet Transactions 229,645 160,000 180,000 Park Evanston Pay as You Go Transactions 757,390 420,000 480,000 65 Account Number - Description FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget Salary and Benefits 5,693,536$ 6,384,554$ 6,285,386$ 61010 - REGULAR PAY 4,148,768 4,455,463 4,447,522 61050 - PERMANENT PART-TIME 112,993 119,489 30,504 61110 - OVERTIME PAY 61,272 68,000 68,000 61415 - TERMINATION PAYOUTS 1,613 35,000 70,000 61420 - ANNUAL SICK LEAVE PAYOUT 2,920 - - 61430 - VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)1,803 141,000 170,000 61510 - HEALTH INSURANCE 737,582 803,136 768,992 61615 - LIFE INSURANCE 3,121 3,225 3,493 61625 - AUTO ALLOWANCE 4,635 4,635 4,635 61626 - CELL PHONE ALLOWANCE 2,664 2,664 2,664 61630 - SHOE ALLOWANCE 6,633 7,008 6,273 61665 - FLEXIBLE SPENDING ACCOUNT MAINTENANCE FEES 18,117 - 15,000 61710 - IMRF 273,974 396,466 359,075 61725 - SOCIAL SECURITY 256,857 281,919 274,099 61730 - MEDICARE 60,584 66,549 65,129 Services and Supplies 3,882,791$ 3,729,965$ 4,072,860$ 61060 - SEASONAL EMPLOYEES 71,532 40,000 80,000 62160 - EMPLOYMENT TESTING SERVICES 58,402 100,000 58,000 62175 - EXTERNAL SERVICES 19,210 11,600 11,600 62185 - CONSULTING SERVICES 24,468 14,000 14,000 62225 - BLDG MAINTENANCE SERVICES 199,714 119,834 119,834 62245 - OTHER EQMT MAINTENANCE 16,949 20,000 - 62250 - COMPUTER EQUIPMENT MAINT 48,806 1,500 1,500 62270 - MEDICAL/HOSPITAL SERVICES 48,756 48,000 48,000 62274 - TEST ADMINISTRATION 38,318 72,000 50,000 62275 - POSTAGE CHARGEBACKS 2,019 400 - 62295 - TRAINING & TRAVEL 9,987 29,470 29,470 62310 - CITY WIDE TRAINING 17,770 21,000 21,000 62315 - POSTAGE 34 - - 62340 - IT COMPUTER SOFTWARE 768,076 815,800 825,800 62341 - INTERNET SOLUTION PROVIDERS 16,800 - - 62360 - MEMBERSHIP DUES 4,712 3,950 4,950 62380 - COPY MACHINE CHARGES 3,098 25,000 62,000 62425 - ELEVATOR CONTRACT COSTS 6,171 4,165 8,165 62440 - OVERHEAD DOOR CONTRACT COSTS 37,016 - - 62451 - TOWING AND BOOTING CONTRACTS 67,274 30,000 30,000 62506 - WORK- STUDY 6,361 5,000 5,000 62509 - SERVICE AGREEMENTS/ CONTRACTS 1,332,107 1,206,696 911,696 62512 - RECRUITMENT 22,042 35,000 35,000 62518 - SECURITY ALARM CONTRACTS 1,378 - - 62630 - UNEMP. COMP. & ADMIN. FEE 40,312 142,000 155,000 64005 - ELECTRICITY 31,804 16,650 430,000 64015 - NATURAL GAS 40,907 65,000 140,000 64505 - TELECOMMUNICATIONS 206,075 182,755 255,000 64510 - TELECOMMUNICATIONS EQUIPMENT MAINTENANCE 2,946 - - 64540 - TELECOMMUNICATIONS - WIRELESS 54,100 9,300 95,000 64545 - PERSONAL COMPUTER SOFTWARE 20,440 - - 65010 - BOOKS, PUBLICATIONS, MAPS 798 950 950 65015 - CHEMICALS/ SALT 411 - - 65020 - CLOTHING 5,054 5,000 5,000 65025 - FOOD 4,050 1,200 2,200 65040 - JANITORIAL SUPPLIES 14,964 10,000 10,000 66 Account Number - Description FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget 65045 - LICENSING/REGULATORY SUPP 7,091 3,000 3,000 65050 - BLDG MAINTENANCE MATERIAL 416,956 334,500 334,500 65070 - OFFICE/OTHER EQT MTN MATL 6,519 - - 65085 - MINOR EQUIPMENT & TOOLS 25,271 25,674 25,674 65090 - SAFETY EQUIPMENT 17,873 15,721 20,721 65095 - OFFICE SUPPLIES 7,579 11,900 11,900 65125 - OTHER COMMODITIES 12,216 15,000 15,000 65555 - IT COMPUTER HARDWARE 67,837 270,900 235,900 65605 - DATA CENTER MAINTENANCE - 17,000 17,000 65615 - INFRASTRUCTURE SUPPLIES 32,136 - - 65618 - SECURITY CAMERA SUPPLIES 46,452 - - Miscellaneous 1,200$ -$ -$ 65141 - FITNESS INCENTIVE 1,200 - - Insurance and Other Chargebacks 6,991$ 98$ -$ 66030 - TRANSFER TO INSURANCE - RISK 98 98 - 66049 - WORKERS COMP TTD PYMTS (NON SWORN)6,893 - - Capital Outlay 1,003$ 2,000$ 2,000$ 65625 - FURNITURE & FIXTURES 1,003 2,000 2,000 Contingencies 104$ 165,000$ -$ 68205 - CONTINGENCIES 104 165,000 - Interfund Transfers 166,806$ 31,297$ -$ 62305 - RENTAL OF AUTO-FLEET MAINTENANCE 306 306 - 62309 - RENTAL OF AUTO REPLACEMENT 30,991 30,991 - 66025 - TRANSFER TO DEBT SERVICE - ERI 135,509 - - Grand Total $ 9,752,431 $ 10,312,914 $ 10,360,246 67 2021 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, managing affordable housing and other related programs funded with federal and local grants targeting lower income residents, and the City’s transportation and mobility initiatives. The overarching activities of the Community Development Department are strategically aligned with the City Council goals and support the City’s mission to become the most livable City. The Department primarily serves external customers including: residents, developers, businesses, contractors, architects and local non-profit agencies. Building and Inspection Services Division The mission of the Building and Inspection Services Division is to promote a sustainable, safe and high - quality environment for the residents, workers and visi tors of Evanston. The division is committed to providing quality service in a comprehensive, effective, knowledgeable and friendly manner. The division is responsible for providing the following services: ● Review and approve building documents for commercia l and residential projects. ● Issue building permits and inspect permitted work for compliance with approved documents. ● Review, approve, issue and inspect permitted work in the public right of way. ● Oversee review and issuance of elevator permits and semi -annual inspections of conveyance systems within the City. ● Staff the Design and Project Review Committee. Housing and Grants Division The Housing and Grants Division engages in a number of strategies to maintain and enhance living conditions for low and moderate-income residents. There are several programs designed to promote equitable access to affordable rental and ownership housing, as well as to provide other needed services. The division is responsible for providing the following services: ● Manage grant programs totaling over $3 million annually, including Federal Community Development Block Grant (CDBG), HOME Investment Partnerships (HOME), Emergency Solutions Grant (ESG), City Affordable Housing Fund and Mental Health Board funds, to address the needs of at-risk and economically disadvantaged residents. ● Continue management and compliance of the City’s $2 million in CARES Act CDBG -CV and ESG-CV grant funding received in 2020. ● Ensure compliance with funding requirements of 40 -50 programs and projects annually. ● Conduct research and develop policies on housing-related issues, work with housing developers on projects that preserve and expand affordable housing to maintain an economically and racially diverse community and improve sustainability. ● Staff the Housing and Community Development Act Committee, Housing and Homelessness Commission and Mental Health Board. Planning and Zoning Division The Planning and Zoning Division is tasked with providing oversight and guidance on sustaining the architectural vitality of City neighborhoods by aiding in the restoration, rehabilitation and conservation of historic buildings and districts as well as encouraging new and contemporary developments that complement existing neighborhoods and enhance the economic vitali ty of the City. The division is responsible for providing the following services: ● Administration and review of map amendments, text amendments, special use permits and applications for relief (variations) from the Zoning Ordinance. 68 2021 ADOPTED BUDGET - GENERAL FUND Community Development Department ● Coordinate interdepartmental review and land -use entitlement process for large scale developments (Planned Developments). ● Lead neighborhood area plans and City -wide comprehensive plan efforts to guide future long- term growth and development across the City. ● Staff Design and Project Review (DAPR) Committee, Historic Preservation Commission, Plan Commission, Zoning Board of Appeals and Zoning Committee of the Plan Commission. Transporta tion and Mobility The Transportation and Mobility Coordinator directs City -wide transportation goals and programs that improve accessibility, mobility and connectivity. The Coordinator also assists in the delivery of transportation infrastructure projects and on-going policy work outlined in the City’s Multi-Modal Transportation and Bike Plans. Staff is responsible for providing the following services: ● Work across transportation agencies within Evanston to maintain and grow a reliable, safe, accessible, and active transportation network, including first/last mile programs. ● Develop long-term policy and programming objectives, and coordinate improvement projects with the City’s transit providers, including the CTA’s Red/Purple Line Modernization Study. ● Coordinate the implementation of the updated Complete & Green Streets Policy through regular reporting, and the development of new multi -modal transportation and transportation demand management tools. ● Staff the Mobility Vision for Evanston (MoVE) task force, a community stakeholder engagement working group, to support these services. 69 2021 ADOPTED BUDGET - GENERAL FUND Community Development Department Financial Summary Notes to the Financial Summary: 1. Econ. Development Division (5300) moved to City Manager’s Office in 2020. Revenues FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget 2105 PLANNING & ZONING 92,818 160,000 80,000 2115 PROPERTY STANDARDS - 447,500 447,500 2126 BUILDING INSPECTION SERVICES 4,786,969 4,545,000 4,447,200 2128 EMERGENCY SOLUTIONS GRANT 133,362 135,000 - 5300 ECON. DEVELOPMENT 2,932,448 - - Grand Total $ 7,945,597 $ 5,287,500 $ 4,974,700 Expenses FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget 2101 COMMUNITY DEVELOPMENT ADMIN 279,498 352,552 284,445 2105 PLANNING & ZONING 739,257 786,126 716,566 2115 PROPERTY STANDARDS 621 490,509 584,726 2126 BUILDING INSPECTION SERVICES 1,427,270 1,671,971 1,488,092 2128 EMERGENCY SOLUTIONS GRANT 133,362 123,886 - 5300 ECON. DEVELOPMENT 502,249 - - Grand Total $ 3,082,258 $ 3,425,044 $ 3,073,829 70 2021 ADOPTED BUDGET - GENERAL FUND Community Development Department City Council Goal Performance City Council Goal Department Accomplishments Enhance Community Development and Job Creation Citywide Processed applications for five new large -scale Planned Developments: 1555 Ridge Avenue (Multi-Family Residential), 605 Davis Street (Office Tower), 999-1015 Howard Street (Evergreen Affordable Senior Housing), 1900 Sherman Avenue (The Emerson), 1621 Chicago Avenue (Merion Legacy) Enhance Community Development and Job Creation Citywide Administered approval of 10 new (including substitution of existing) special uses for new or expanded businesses. Enhance Community Development and Job Creation Citywide Integrated the City’s 311 system with exter nal communication and inquiries to the Community Development Department to better deliver customer service and provide information to Evanston residents and businesses. Invest in City Infrastructure and Facilities Expanded first/last mile transit options and active transportation modess through the deployment of 90 dockless, electric bicycles in the Di vvy bikeshare system. Invest in City Infrastructure and Facilities Coordinated Multi-Modal Transportation Plan infrastructure efforts, such as the kick off of the Evanston task force for the CTA’s Red/Purple Modernization Study and the installation of bicycle racks throughout downtown to replace former use of meter polls. Invest in City Infrastructure and Facilities Continued to maintain and improve the physical appearance of our City Streets by addressing graffiti tags on public right of ways in an efficient manner and making the City a more desirable place to live and work. Ensure Equity in All City Operations Expanded the Divvy for Every Evanstonian program by adding an online enrollment option to expand sign up capabilities outside of City facili ties, including at social service agencies, to provide $5 Divvy memberships to income qualifying residents, including residents without bank accounts. Ensure Equity in All City Operations Recommended a new process for allocating Community Development Block Grant and Mental Health Board funds that uses a racial equity lens to address disparities in access to services, as well as revised priorities to facilitate Evanston’s recovery from COVID -19. Expand Affordable Housing Options Continued the Tenant-Based Rental Assistance (TBRA) program for homeless families with children. Launched expanded rapid re -housing and prevention services with CARES Act funding to address increased homelessness and housing insecurity from COVID-19. Expand Affordable Housing Options Authored Zoning Ordinance Text Amendment for comprehensive Accessory Dwelling Unit regulations. Funded 61 units of new affordable housing in two developments. Stabilize long-term City finances Developed and promoted use of online permit application for submittal and payment; implemented expedited plan review to include additional fees to cover costs associated with service; implementation of business license registration to ensure more businesses are identified through registration and better coordinate and reduce duplicate licensing processes. 71 2021 ADOPTED BUDGET - GENERAL FUND Community Development Department 2021 Initiatives  Improve procedures for processing building permits and contractor registrations by offering increased online submittal, review and payment opportunities and by consolidating forms to reduce the amount of time and number of forms required to submit for a permit.  Improve plan review process with increased use of review by appointment and implementation of electronic document review.  Start the review process for adoption of the 2 021 edition of the International Code Council model codes.  Implement new strategies to expand affordable housing, including accessory dwelling units and small lot housing to more effectively generate on-site units.  Continue to implement programs that addre ss the expanded needs for housing, food, child care, and other services, as well as assistance for very small businesses to recover from the COVID -19 pandemic.  Work with affordable housing and market rate developers, including the Housing Authority of Cook County, on housing projects including the Perlman Expansion and South Boulevard projects to build new affordable and mixed income housing in transit -oriented development (TOD) areas.  Explore opportunities to address inclusive long -range planning through an update to the 2000 Comprehensive Plan.  Process review of several large -scale projects and planned developments.  Continue to review and propose amendments to the Zoning Ordinance to improve approval process and facilitate development that increase Evanst on livability.  Partner with the City’s transit providers to invest in a strong public transit service core with connected first/last mile solutions, including the CTA’s Red/Purple Modernization Study and the RTA Accessible Bus Stop Conversion Project.  Integrate mobility and transportation initiatives into a new stakeholder engagement task force, including community bus and bike rides, community walks, and charrettes.  Work across transportation and transit agencies within Evanston to maintain and grow a reli able, safe, accessible, and active transportation network Ongoing Activity Measures 2019 Actual 2020 Estimated 2021 Projected Total Building Permits Issued 3,710 4,100 3,500 Total Building Inspections 6,227 5,300 6,000 Total Building Construction Work w/o permits investigated 160 165 150 Housing units rehabilitated (major) 3 6 9 Total Elevator Inspections 1,575 1,585 1,585 Contractor Licenses Issued/Renewed 1,005 1,025 950 Sign Variations/Variations Approved 7/6 4/4 6/5 Graffiti tags removed by graffiti technician 1,356 1,172 1,200 Special Uses / Major Variation 35 20 30 Minor Variations 47 43 45 Planned Development/Amendments 16 14 15 CDBG & MHB Programs/Projects Managed 61 52 50 Affordable Housing Units Financed 0 61 2 Households Provided Tenant-Based Rental Assistance 27 50 50 72 2021 ADOPTED BUDGET - GENERAL FUND Community Development Department Ongoing Activity Measures 2019 Actual 2020 Estimated 2021 Projected HOME/Affordable Housing Fund Programs/Projects Managed 2 2 2 Housing and Community Development Act Committee Meetings 9 4 8 Housing and Homelessness Commission Meetings 8 6 8 Mental Health Board Meetings 10 5 8 Single Use Divvy Passes Purchased at an Evanston Station 4178 4500 5000 Annual Active Divvy Memberships (Evanston’s portion) 716 850 1000 Divvy Bicycle Miles Traveled from Trips that begin at an Evanston Station 62,395 72,000 75,000 One-Way Divvy Trips that begin at an Evanston Station 23,977 24,500 25,000 *Major Developments requesting multiple inspection slots for entire floor or multiple floor inspections reduces the inspection count. 73 Account Number - Description FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget Salary and Benefits 2,383,423$ 2,915,814$ 2,690,186$ 61010 - REGULAR PAY 1,822,403 2,211,983 2,044,441 61110 - OVERTIME PAY 4,428 8,500 10,500 61415 - TERMINATION PAYOUTS 3,081 - - 61420 - ANNUAL SICK LEAVE PAYOUT 2,472 - - 61430 - VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)17,619 - - 61510 - HEALTH INSURANCE 263,697 322,506 302,766 61615 - LIFE INSURANCE 1,327 1,271 1,228 61625 - AUTO ALLOWANCE 3,426 2,802 2,801 61626 - CELL PHONE ALLOWANCE 4,700 5,050 5,487 61630 - SHOE ALLOWANCE 1,055 1,541 1,775 61710 - IMRF 117,629 193,271 165,191 61725 - SOCIAL SECURITY 114,620 136,681 126,205 61730 - MEDICARE 26,965 32,209 29,790 Services and Supplies 321,757$ 310,043$ 353,143$ 61060 - SEASONAL EMPLOYEES 28,253 14,000 14,000 62150 - CONSTRUCTION ENGINEERING SERVICES - 3,000 3,000 62185 - CONSULTING SERVICES 3,475 - - 62190 - GRAFFITI REMOVAL SERVICES 2,572 5,000 5,000 62205 - ADVERTISING 4,412 2,325 2,325 62210 - PRINTING 2,875 2,200 2,200 62236 - SOFTWARE MAINTENANCE 1,819 151,189 151,189 62245 - OTHER EQMT MAINTENANCE - 100 100 62275 - POSTAGE CHARGEBACKS 1,393 5,600 - 62280 - OVERNIGHT MAIL CHARGES 26 29 29 62295 - TRAINING & TRAVEL 13,790 11,500 11,500 62345 - COURT COST/LITIGATION - 1,900 1,900 62360 - MEMBERSHIP DUES 4,363 3,375 3,375 62380 - COPY MACHINE CHARGES 4,699 1,300 - 62425 - ELEVATOR CONTRACT COSTS 2,300 4,500 4,500 62464 - PLUMB, ELEC, PLAN REVEIW SERV 71,708 75,000 125,000 62645 - DIGITAL ARCHIVING 965 10,000 10,000 62659 - ECONOMIC DEVELOPMENT PARTNERSHIP CONTRIBUTIONS 133,609 - - 62662 - BUSINESS RETENTION / EXPANSION INVESTMENTS 25,385 - - 62663 - WORKFORCE DEVELOPMENT 102 - - 62664 - ENTREPRENEURSHIP SUPPORT 5,154 - - 62705 - BANK SERVICE CHARGES 1,603 9,300 9,300 64545 - PERSONAL COMPUTER SOFTWARE 5,830 - - 65010 - BOOKS, PUBLICATIONS, MAPS 785 1,175 1,175 65020 - CLOTHING 1,167 1,500 1,500 65025 - FOOD 1,916 1,000 1,000 65055 - MATER. TO MAINT. IMP.- 350 350 65085 - MINOR EQUIPMENT & TOOLS 763 700 700 65095 - OFFICE SUPPLIES 3,052 5,000 5,000 Miscellaneous 15,948$ 25,500$ 25,500$ 62490 - OTHER PROGRAM COSTS 15,348 500 500 62493 - PROPERTY CLEAN UP EXPENSE - 25,000 25,000 65141 - FITNESS INCENTIVE 600 - - Insurance and Other Chargebacks 42,949$ 2,974$ -$ 62740 - OTHER CHARGES-CHARGEBACK 21,480 - - 66030 - TRANSFER TO INSURANCE - RISK 2,974 2,974 - 66130 - TRANSFER TO INSURANCE 18,495 - - Capital Outlay 77,655$ -$ -$ 74 Account Number - Description FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget 65522 - BUSINESS DISTRICT IMPROVEMENTS 77,655 - - Community Sponsored Organizations 124,975$ 123,886$ -$ 67010 - COMMUNITY SPONSORED ORGANIZATIONS - 123,886 - 67110 - CONNECTIONS FOR THE HOMELESS 94,975 - - 67111 - YWCA 30,000 - - Contingencies 5,043$ 5,000$ 5,000$ 68205 - CONTINGENCIES 5,043 5,000 5,000 Interfund Transfers 110,508$ 41,827$ -$ 62305 - RENTAL OF AUTO-FLEET MAINTENANCE 13,932 25,457 - 62309 - RENTAL OF AUTO REPLACEMENT 12,370 16,370 - 66025 - TRANSFER TO DEBT SERVICE - ERI 84,206 - - Grand Total $ 3,082,258 $ 3,425,044 $ 3,073,829 75 2021 ADOPTED BUDGET - GENERAL FUND Police Department The Evanston Police Department is committed to the protection of life a nd property. With a staff of 153 sworn officers and 56 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 comprises three patrol divisions of uniformed officers who respond to calls for service and proactively patrol the community. T his 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 comprises 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 th e department’s Tactical (TAC) Unit, which is responsible for a variety of tactical response operations. 76 2021 ADOPTED BUDGET - GENERAL FUND Police Department Financial Summary Revenues FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget 2205 POLICE ADMINISTRATION 11,121,090 12,061,150 12,266,961 2210 PATROL OPERATIONS 103,331 - - 2225 SOCIAL SERVICES BUREAU 30 - - 2230 JUVENILE BUREAU 6,250 - - 2240 POLICE RECORDS 32,063 25,000 25,000 2260 OFFICE OF ADMINISTRATION 31,196 50,000 50,000 2265 NEIGHBORHOOD ENFORCEMENT TEAM 84,095 20,000 20,000 2270 TRAFFIC BUREAU 262,040 130,000 130,000 2280 ANIMAL CONTROL 7,395 7,500 7,500 2285 PROBLEM SOLVING TEAM 6,190 - - Grand Total $ 11,653,682 $ 12,293,650 $ 12,599,461 Expenses FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget 2205 POLICE ADMINISTRATION 11,639,597 13,656,115 14,813,632 2210 PATROL OPERATIONS 12,714,925 13,307,332 12,094,949 2215 CRIMINAL INVESTIGATION 2,273,954 2,221,668 2,069,966 2230 JUVENILE BUREAU 952,990 955,255 901,402 2235 SCHOOL LIAISON 484,078 505,364 494,716 2240 POLICE RECORDS 497,587 497,017 329,080 2245 COMMUNICATIONS 1,626,516 1,613,884 1,426,240 2250 SERVICE DESK 1,271,611 1,258,723 1,047,053 2251 311 CENTER 601,492 623,579 523,090 2255 OFFICE-PROFESSIONAL STANDARDS 410,079 395,888 394,414 2260 OFFICE OF ADMINISTRATION 692,421 654,569 657,542 2265 NEIGHBORHOOD ENFORCEMENT TEAM 2,152,747 2,008,736 1,875,631 2270 TRAFFIC BUREAU 1,160,316 979,417 692,879 2275 COMMUNITY STRATEGIC BUREAU 155,091 157,936 134,603 2280 ANIMAL CONTROL 217,368 202,342 197,351 2285 PROBLEM SOLVING TEAM 1,725,310 1,666,138 1,663,987 2291 PROPERTY BUREAU 228,180 248,936 252,965 2295 BUILDING MANAGEMENT 158,695 178,828 164,788 Grand Total $ 38,962,955 $ 41,131,727 $ 39,734,286 77 2021 ADOPTED BUDGET - GENERAL FUND Police Department City Council Goal Performance City Council Goal Department Accomplishments City Infrastructure and Facilities Successfully transitioned to STARCOM digital radio system from obsolete UHF T -band frequency. Stabilize Long-Term City Finances Reduced the Department’s overall overtime by $121,044 from 2018 to 2019 and reduced the Department’s net overtime (overtime expense less reimbursements) by $295,368 from 2018 to 2019. 2021 Initiatives ● Develop relationships with other municipal governments interested in the Evanston Police Department providing dispatch services on the STARCOM radios system. ● Decommission the Police Department's legacy 470MHz T-Band radio infrastructure. ● Research and evaluate the PACE scheduling software system department -wide, with a goal of implementation by 2022. ● Ensure mandated training required by State law, Illinois Police Training Board, and Illinois Attorney General, especially crisis intervention training for all sworn personnel, and Human Services Boards, and the Citizen Police Review Commision. ● Continue to reduce the cost of Police vehicle purchases by downsizing the type of vehicles purchased. ● Implement a more community based policing strategy involving foot patrol units in the wards and problem-solving methods in the patrol division. ● Implement the “Evanston Police Department Community Forum” and the “Evanston Police Department Youth Community Forum” programs. Ongoing Activity Measures 2019 Actual 2020 Estimated 2021 Projected Part I crimes* 2,052 1,950 1,950 Part II crimes** 2,954 2,800 2,900 Total calls for service 84,843 68,000 68,0000 Arrests (felony & misdemeanor) 1,251 900 9000 D.U.I. arrests 76 65 75 Ticket & citation production 12,485 8,000 100000 Written Reports*** 13,708 12,000 13,700 * The FBI’s Uniform Crime Reporting defines Part I crimes as aggravated assault, forcible rape, murder, robbery, arson, burglary, larceny -theft, and motor vehicle theft **The FBI’s Uniform Crime Reporting defines Part II crimes as simple assault, curfew offenses and loitering, embezzlement, forgery and counterfeiti ng, disorderly conduct, driving under the influence, drug offenses, fraud, gambling, liquor offenses, offenses against the family, prostitution, public drunkenness, runaways, sex offenses, stolen property, vandalism, vagrancy, and weapons offenses. ***Written reports include incident, crash and arrest reports. 78 Account Number - Description FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget Salary and Benefits 25,991,645$ 27,323,034$ 25,899,081$ 61010 - REGULAR PAY 19,143,754 20,191,061 19,059,213 61070 - JOB TRAINING AND INTERNSHIPS 81,200 - - 61110 - OVERTIME PAY 244,967 310,429 313,941 61111 - HIREBACK OT PAY 907,675 895,501 889,527 61112 - SPECIAL DETAIL OT 332,550 280,854 280,854 61415 - TERMINATION PAYOUTS 117,566 694,014 700,629 61420 - ANNUAL SICK LEAVE PAYOUT 256,772 203,137 207,707 61425 - ANNUAL HOLIDAY PAYOUT 385,584 218,105 223,012 61430 - VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)93,443 - - 61441 - POLICE EDUCATION INCENTIVES 277,900 288,000 288,000 61510 - HEALTH INSURANCE 3,189,271 3,194,102 3,023,010 61615 - LIFE INSURANCE 25,067 25,267 24,255 61626 - CELL PHONE ALLOWANCE 360 330 360 61630 - SHOE ALLOWANCE 540 540 540 61635 - UNIFORM ALLOWANCE 169,850 171,500 164,800 61710 - IMRF 225,781 315,839 245,963 61725 - SOCIAL SECURITY 233,784 238,936 198,506 61730 - MEDICARE 305,581 295,420 278,763 Services and Supplies 1,074,918$ 1,165,608$ 1,045,744$ 61060 - SEASONAL EMPLOYEES 32,895 - - 62210 - PRINTING 4,142 3,000 3,000 62225 - BLDG MAINTENANCE SERVICES 46,693 59,600 59,600 62245 - OTHER EQMT MAINTENANCE 788 2,700 2,700 62270 - MEDICAL/HOSPITAL SERVICES - 1,000 1,000 62272 - OTHER PROFESSIONAL SERVICES 120,083 100,000 100,000 62275 - POSTAGE CHARGEBACKS 5,318 6,000 - 62280 - OVERNIGHT MAIL CHARGES 346 - - 62295 - TRAINING & TRAVEL 113,068 161,594 161,594 62335 - DATA PROCESSING SERVICES - 378 378 62360 - MEMBERSHIP DUES 128,497 116,388 116,388 62370 - EXPENSE ALLOWANCE - 2,200 2,200 62375 - RENTALS 2,587 17,910 - 62380 - COPY MACHINE CHARGES 8,654 8,954 - 62425 - ELEVATOR CONTRACT COSTS - 3,112 3,112 62451 - TOWING AND BOOTING CONTRACTS 930 - - 62509 - SERVICE AGREEMENTS/ CONTRACTS 349,834 346,072 346,072 62645 - DIGITAL ARCHIVING 486 - - 62705 - BANK SERVICE CHARGES - 600 600 64005 - ELECTRICITY 8,942 - - 64015 - NATURAL GAS 16,902 15,000 - 64505 - TELECOMMUNICATIONS 28,892 50,000 - 64540 - TELECOMMUNICATIONS - WIRELESS 45,369 22,000 - 64565 - CABLE - VIDEO 679 - - 65010 - BOOKS, PUBLICATIONS, MAPS 233 520 520 65020 - CLOTHING 47,868 40,450 40,450 65025 - FOOD 3,415 8,050 8,050 65035 - PETROLEUM PRODUCTS 56 - - 65040 - JANITORIAL SUPPLIES 12,565 6,600 6,600 65050 - BLDG MAINTENANCE MATERIAL 132 - - 65085 - MINOR EQUIPMENT & TOOLS 26,134 41,716 41,716 65090 - SAFETY EQUIPMENT 103 - - 65095 - OFFICE SUPPLIES 10,231 22,300 22,300 79 Account Number - Description FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget 65105 - PHOTO/DRAFTING SUPPLIE 278 4,833 4,833 65123 - NARCOTICS SEIZURE EXPENSE - 20,000 20,000 65125 - OTHER COMMODITIES 24,243 68,798 68,798 65555 - IT COMPUTER HARDWARE 764 - - 65616 - PUBLIC SAFETY EQUIPMENT/SUPPLIES 33,792 35,833 35,833 Miscellaneous 102,333$ 127,500$ 135,500$ 62490 - OTHER PROGRAM COSTS 66,458 15,000 33,000 62770 - MISCELLANEOUS 3,485 - - 65120 - POLICE DUI EXPENSE 14,721 15,000 15,000 65122 - NARCOTICS ENFORCEMENT EXPENSE 17,669 - - 65141 - FITNESS INCENTIVE - 97,500 87,500 Insurance and Other Chargebacks 10,860,446$ 11,583,788$ 11,781,461$ 62675 - INTERDEPT TRANSFER PENSIONS 10,502,308 11,225,650 11,431,461 66030 - TRANSFER TO INSURANCE - RISK 358,138 358,138 350,000 Capital Outlay 614$ -$ -$ 65625 - FURNITURE & FIXTURES 614 - - Contingencies 568$ 2,500$ 2,500$ 68205 - CONTINGENCIES 568 2,500 2,500 Interfund Transfers 932,431$ 929,297$ 870,000$ 62305 - RENTAL OF AUTO-FLEET MAINTENANCE 539,151 549,838 600,000 62309 - RENTAL OF AUTO REPLACEMENT 279,459 379,459 70,000 66025 - TRANSFER TO DEBT SERVICE - ERI 113,821 - - 66132 - TRANSFER TO HUMAN SERVICES FUND - - 200,000 Grand Total $ 38,962,955 $ 41,131,727 $ 39,734,286 80 2021 ADOPTED BUDGET – GENERAL FUND Fire Department The Fire Department operates 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 commu nity service is provided through four divisions: Fire Administration and Support, Fire Prevention, Fire/EMS Operations, and Emergency Preparedness. The Fire Administration and Support Division provides direction, policy, leadership, and management for mov ing the organization toward achieving its mission. The Fire Prevention Division provides plan review, business and mercantile safety assistance, code enforcement, and investigation. The 101 members assigned to the Operations Division deliver the first response to all emergencies and situations that require prompt attention on a twenty -four hour a day basis. The members of the Operations 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 Division integrates the City’s emergency operations plans with the Count y, State and Federal Emergency Management Agencies. Financial Summary Revenues FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget 2305 FIRE MGT & SUPPORT 8,522,501 9,389,137 9,768,878 2310 FIRE PREVENTION 212,846 240,000 240,000 2315 FIRE SUPPRESSION 2,285,467 2,311,500 2,411,500 2320 EMERGENCY PREPAREDNESS 38,116 - - Grand Total $ 11,058,930 $ 11,940,637 $ 12,420,378 Expenses FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget 2305 FIRE MGT & SUPPORT 9,052,481 9,964,180 10,164,453 2310 FIRE PREVENTION 722,331 662,718 648,073 2315 FIRE SUPPRESSION 15,549,139 15,344,447 15,187,948 2320 EMERGENCY PREPAREDNESS 8,899 14,371 6,100 Grand Total $ 25,332,850 $ 25,985,716 $ 26,006,574 81 2021 ADOPTED BUDGET – GENERAL FUND Fire Department City Council Goal Performance City Council Goal Department Accomplishments City Infrastructure and Facilities - Investment in City Fleet Placed in service new Class A Fire Engine to replace 18 year old apparatus. Enhance Community Development and Job Creation Citywide Continue Fire Explorer Program as well as Evanston Township High School (ETHS) Public Safety Class. Launch of Firefighter Apprenticeship program in collaboration with Oakton Community College. Stabilize Long-Term City Finances - Diversify Revenue Sources Secured GEMTrevenue - a brand new supplemental payment program that helps make up the difference between the revenue we receive from the Medicaid claiming process and the true cost of our EMS transports. 2021 Initiatives ● Emergency Management will continue to play a pivotal role in helping lead the City’s Crisis Management Team’s COVID-19 pandemic response through the use of the NIMS and the FEMA planning process in collaboration with local, county, state and federal partners. ● The Department will present the City’s first eve r Emergency Preparedness Fair. ● Expanding our City’s EvanstonAlerts Emergency Notification System to incorporate Wireless Emergency Activations (WEA). ● All members will be trained and re -certified in Advanced CardiacLife Support (ACLS). ● The Department will continue to work with Oakton Community College on implementing an apprenticeship program aimed at preparing Evanston residents for a career in the fire service. ● The community engagement programs, Fire Explorer, ETHS Public Safety, Citizen CPR, and Citizen Fire Academy will be offered through our Department members. ● The Department will look to expand the ECHO (Evanston Community Health Outreach) program with AMITA St. Francis Hospital and community stakeholders. ● In collaboration with the Evanston Police Depa rtment, continue to develop a comprehensive public safety Unmanned Aerial Vehicle program. Ongoing Activity Measures 2019 Actual 2020 Estimated 2021 Projected City fire insurance rating 1 1 1 Hydrants inspected/flow tested 1340 1340 1340 Construction plans reviewed 431 285 450 Staff hours on cause and origin investigations 72 80 84 All Fire Dept. incidents, including ambulance calls 10,526 9,100 10,300 Ambulance calls 6,678 6,058 6,550 82 Account Number - Description FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget Salary and Benefits 14,796,990$ 14,395,374$ 14,390,554$ 61010 - REGULAR PAY 10,777,065 11,413,546 11,257,099 61062 - SPECIAL EVENT PAY 264 30,000 30,000 61110 - OVERTIME PAY 252,320 178,000 178,000 61111 - HIREBACK OT PAY 1,096,214 648,956 748,956 61113 - TRAINING OT 31,554 33,000 33,000 61415 - TERMINATION PAYOUTS 30,655 50,000 50,000 61420 - ANNUAL SICK LEAVE PAYOUT 454,280 50,000 50,000 61425 - ANNUAL HOLIDAY PAYOUT 121,932 - - 61430 - VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)21,780 - - 61510 - HEALTH INSURANCE 1,807,977 1,779,802 1,844,911 61615 - LIFE INSURANCE 6,166 5,914 6,227 61626 - CELL PHONE ALLOWANCE 1,950 2,475 1,800 61710 - IMRF 15,480 21,985 15,131 61725 - SOCIAL SECURITY 14,744 15,596 11,611 61730 - MEDICARE 164,609 166,099 163,820 Services and Supplies 507,568$ 464,763$ 398,540$ 62210 - PRINTING 2,126 4,000 4,000 62235 - OFFICE EQUIPMENT MAINT 501 1,100 1,100 62245 - OTHER EQMT MAINTENANCE 2,359 5,100 5,100 62250 - COMPUTER EQUIPMENT MAINT 5,703 - - 62270 - MEDICAL/HOSPITAL SERVICES 36,691 50,400 50,400 62275 - POSTAGE CHARGEBACKS 4,603 3,000 - 62295 - TRAINING & TRAVEL 75,036 75,100 75,100 62315 - POSTAGE 194 500 500 62335 - DATA PROCESSING SERVICES - 3,200 3,200 62355 - LAUNDRY/OTHER CLEANING - 1,000 1,000 62360 - MEMBERSHIP DUES 2,525 27,200 27,200 62380 - COPY MACHINE CHARGES 3,465 1,223 - 62430 - CUSTODIAL CONTRACT SERVICES 6,840 6,840 6,840 62509 - SERVICE AGREEMENTS/ CONTRACTS 918 75,000 75,000 62518 - SECURITY ALARM CONTRACTS 2,359 6,400 6,400 62672 - AFG PORTAL RADIO GRANT 165,590 - - 62705 - BANK SERVICE CHARGES 150 - - 64015 - NATURAL GAS 52,715 50,000 - 64540 - TELECOMMUNICATIONS - WIRELESS 15,451 12,000 - 65005 - AGRI/BOTANICAL SUPPLIES - 300 300 65010 - BOOKS, PUBLICATIONS, MAPS 1,532 2,400 2,400 65015 - CHEMICALS/ SALT 10,353 10,000 10,000 65020 - CLOTHING 64,499 70,000 70,000 65025 - FOOD 2,000 - - 65040 - JANITORIAL SUPPLIES 13,249 14,400 14,400 65050 - BLDG MAINTENANCE MATERIAL 5,866 6,000 6,000 65070 - OFFICE/OTHER EQT MTN MATL 3,812 4,000 4,000 65075 - MEDICAL & LAB SUPPLIES 7,176 7,000 7,000 65085 - MINOR EQUIPMENT & TOOLS 6,280 4,500 4,500 65090 - SAFETY EQUIPMENT 1,267 2,000 2,000 65095 - OFFICE SUPPLIES 4,283 7,400 7,400 65105 - PHOTO/DRAFTING SUPPLIE 344 1,700 1,700 65125 - OTHER COMMODITIES 9,542 12,100 12,100 65620 - OFFICE MACH. & EQUIP.137 900 900 Miscellaneous 77,802$ 100,702$ 100,702$ 62521 - MEDICAL EQ MAINT AGREEMENTS 22,971 23,000 23,000 83 Account Number - Description FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget 62522 - SCBA EQ MAINT AGREEMENTS 4,540 6,000 6,000 62523 - EXTRICATION EQ MAINT AGREEMNTS 3,317 3,000 3,000 62605 - OTHER CHARGES 8,574 8,000 8,000 62770 - MISCELLANEOUS - 8,202 8,202 65141 - FITNESS INCENTIVE 38,400 52,500 52,500 Insurance and Other Chargebacks 9,158,504$ 10,097,524$ 10,476,778$ 62675 - INTERDEPT TRANSFER PENSIONS 8,266,584 9,247,037 9,626,778 66030 - TRANSFER TO INSURANCE - RISK 850,487 850,487 850,000 66049 - WORKERS COMP TTD PYMTS (NON SWORN)41,433 - - Capital Outlay 38,698$ 70,000$ 70,000$ 65625 - FURNITURE & FIXTURES 38,698 70,000 70,000 Interfund Transfers 753,288$ 857,353$ 570,000$ 62305 - RENTAL OF AUTO-FLEET MAINTENANCE 457,055 467,708 500,000 62309 - RENTAL OF AUTO REPLACEMENT 289,645 389,645 70,000 66025 - TRANSFER TO DEBT SERVICE - ERI 6,588 - - Grand Total $ 25,332,850 $ 25,985,716 $ 26,006,574 84 2021 ADOPTED BUDGET - GENERAL FUND Health & Human Services Department The Health and Human Services Department’s 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 instrumental in improving and supporting the health and well-being of Evanston. We serve intentionally in partnership with residents and community stakeholders. 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, and government all play a role in influencing and determining overall health. It is the Department’s goal for the people of Evanston to experience significant gains in health and well-being. This will be achieved as our community works collectively to make the shift from a costly, crisis-oriented response to health and social problems to one that focuses on prevention, embraces recovery, and eliminates inequities. Building Equity in Our Community:  Removing barriers, such as access to affordable, healthy foods; which limit the ability of some communities and residents to fulfill their full potential. This also includes safe environments and living spaces that facilitate healthy living.  Implementing an equitable and social justice agenda so a person's race or neighborhood does not determine how healthy they are or how long they live. Working in the new ways:  Moving our services from silos that are difficult for people to navigate to a coordinated approach that is more efficient for us and more convenient for residents.  Providing only the services that people need, and only when they need them. Investing in what works:  Prevention is the most effective, least expensive way to avoid costly negative outcomes such as chronic disease, domestic violence, mental illness, other forms of violence, homelessness and death.  Embracing innovative strategies and partnerships, leveraging grants that allow communities to take a leadership role and address the specific needs of neighborhoods.  Using data-informed approaches to ensure we are using the best evidence to get the outcomes we want.  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 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, safe housing, promote self- sufficiency, engage our youth and youth adults, advocate for victims of crime and our senior citizens, advocate for transformative policy development, and assure quality health care improving life expectancy for all. We partner with our community stakeholders to build a culture of health, enabling all in our diverse society to lead healthier lives now and for generations to come. 85 2021 ADOPTED BUDGET - GENERAL FUND Health & Human Services Department Financial Summary Revenues FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget 2407 HEALTH SERVICES ADMIN 210 5,000 - 2420 COVID CONTACT TRACING - - 420,000 2435 PUBLIC HEALTH DIVISION 1,041,074 807,767 852,842 2440 VITAL RECORDS 2,006 - - 2455 COMMUNITY HEALTH 32,775 - - Grand Total $ 1,076,065 $ 812,767 $ 1,272,842 Expenses FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget 2407 HEALTH SERVICES ADMIN 298,094 254,187 111,823 2435 PUBLIC HEALTH DIVISION 1,389,409 1,119,990 1,052,597 2440 VITAL RECORDS 3,156 - - 2445 HUMAN SERVICES 280,460 - - 2455 COMMUNITY HEALTH 175,823 - - 2460 COMMUNITY PURCHASED SERVICES 828,471 - - 2499 GENERAL ASSISTANCE 355 - - Grand Total $ 2,975,767 $ 1,374,177 $ 1,556,420 86 2021 ADOPTED BUDGET - GENERAL FUND Health & Human Services Department City Council Goal Performance City Council Goal Department Accomplishments Community Development and Job Creation Facilitated job readiness training through our Human Services and Youth and Young Adult programs. Assisted in identifying potential employment for eligible candidates through Human Services and Youth and Young Adult programs. Recruited and trained Evanston youth and young adult in skill sets needed to compete in the 21st century economy. Provided academic and vocational internships, externships and apprenticeship programming opportunities for youth and youth adults through City programs such as the Mayor’s Summer Youth Employment Program and others. Expand Affordable Housing Stabilized housing for residents and those who are homeless through our Human Service and Community Service programs. Stabilize long-term City Finances Maintained and acquired grants from the State, Federal and County governments and other agencies to aid in stabilizing finances for City services and operations. The Communicable Disease Surveillance Program received a second year of additional funding to build capacity to reach more persons living with HIV in our community and ensure that they have access to necessary services. Received nearly $1 million in grant funding to assist in our COVID-19 response and activities. Ensure Equity in All City Operations Integrated the Senior Service and Youth and Young Adult Divisions from the Community Parks and Recreation Department to the Health and Human Services Department to facilitate a holistic and equitable social services approach for the community. Provided guidance, communicable disease reporting, surveillance, social service needs and other related activities with the application of equity in the response to COVID-19 in the community, long term care facilities, congregate homes, schools and other entities. Established a comprehensive plan to assist victims of crime through a trauma-informed equitable lens. 2021 Initiatives  Continue to prioritize the response to COVID-19 in the community including facilities housing high risk populations such as in our long-term care facilities and congregate homes.  Continue to transition to regular HHS operations while responding to COVID-19 related activities.  Conduct COVID-19 vaccination activities when the vaccines are made available.  Partner with Community Action Advocates to increase visibility of social services support to vulnerable populations.  Create a clearinghouse of data to better measure health equity achievements.  Create a community cohort of Seeking Educational Equity and Diversity (SEED) members.  Increase outreach and participants at the Rethink Your Drink programs.  Develop the Evanston Project for Local Assessment of Needs (EPLAN) for the State’s recertification of the Health and Human Services Department. 87 2021 ADOPTED BUDGET - GENERAL FUND Health & Human Services Department Ongoing Activity Measures 2019 Actual 2020 Estimated 2021 Projected Number of licensed food establishments 431 435 435 Number of foodborne illness investigations performed 22 15 20 Total number of food inspections performed 921 450 1000 Temporary food inspections performed 454 100 500 Food complaints evaluated / inspected 60 50 65 Food establishment plans reviewed 22 20 25 Rat and Rodent complaints investigated 601 650 600 Number of Communicable Disease Investigations 880 1,600 1,200 Tobacco Education and Outreach 1 1 3 Environmental Scans of Tobacco Retailers 33 33 33 Clean Air Act Compliance Checks 65 100 200 Grants administered 14 18 15 Get Yourself Tested Participants at ETHS 56 N/A* N/A* Number of We’re Out Walking Participants 348 N/A 400 Home Lead Assessments 14 10 15 88 Account Number - Description FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget Salary and Benefits 1,694,307$ 1,035,653$ 677,654$ 61010 - REGULAR PAY 1,251,627 763,581 499,081 61050 - PERMANENT PART-TIME 2,100 - - 61110 - OVERTIME PAY 19,722 10,800 10,800 61415 - TERMINATION PAYOUTS 22,616 - - 61430 - VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)1,498 - - 61510 - HEALTH INSURANCE 208,347 129,067 85,978 61615 - LIFE INSURANCE 913 591 366 61625 - AUTO ALLOWANCE 3,346 3,750 1,384 61626 - CELL PHONE ALLOWANCE 2,648 2,445 1,305 61630 - SHOE ALLOWANCE 1,030 589 335 61710 - IMRF 81,431 66,739 40,326 61725 - SOCIAL SECURITY 80,259 46,931 30,798 61730 - MEDICARE 18,770 11,159 7,281 Services and Supplies 166,096$ 186,551$ 573,300$ 61060 - SEASONAL EMPLOYEES 33,619 30,000 422,000 62210 - PRINTING 700 1,200 1,200 62275 - POSTAGE CHARGEBACKS 4,670 2,000 - 62295 - TRAINING & TRAVEL 9,127 5,600 5,600 62345 - COURT COST/LITIGATION - 500 500 62360 - MEMBERSHIP DUES 2,430 4,900 4,900 62371 - WOMEN OUT WALKING EXPENSE 6,226 - 6,000 62380 - COPY MACHINE CHARGES 2,629 1,500 - 62494 - HOME DAY CARE LICENSE EXPENDITURES 295 - - 62509 - SERVICE AGREEMENTS/ CONTRACTS 75,000 - - 62606 - RODENT CONTROL CONTRACT - 85,000 85,000 62705 - BANK SERVICE CHARGES 871 - - 64540 - TELECOMMUNICATIONS - WIRELESS 4,054 4,851 - 65020 - CLOTHING 1,618 1,300 1,300 65025 - FOOD 1,389 600 600 65075 - MEDICAL & LAB SUPPLIES 1,105 800 800 65085 - MINOR EQUIPMENT & TOOLS - 600 600 65095 - OFFICE SUPPLIES 3,486 4,000 4,000 65125 - OTHER COMMODITIES 175 200 200 65127 - LEADPAINT HAZARD GRANT (TORRENS) EXP 18,700 39,600 39,600 65128 - IDPH LEAD GRANT EXPENSE - 2,900 - 65620 - OFFICE MACH. & EQUIP.- 1,000 1,000 Miscellaneous 217,874$ 125,832$ 55,466$ 62468 - IL TOBACCO FREE COMM EXP 2,189 3,455 3,455 62469 - IL VACANT PROPERTY EXP 37,625 37,500 - 62471 - VECTOR SURVEILLANCE EXP 4,079 20,300 - 62472 - BEACH WATER TESTING EXP 5,678 9,000 9,097 62473 - ENVIRONMENTAL HEATH EXP 31 - - 62474 - COMPREHENSIVE HEALTH PROTECTION GRANT EXP 18,746 19,070 28,000 62476 - CRI GRANT -EXPENSE (HHS)2,243 3,071 1,343 62477 - PHEP GRANT-EXPENSE 6,357 7,886 4,661 62490 - OTHER PROGRAM COSTS 43,010 3,500 3,500 62493 - PROPERTY CLEAN UP EXPENSE 19,026 5,000 5,000 62605 - OTHER CHARGES 77,385 - - 62646 - IL HIV SURVEILLANCE 904 17,050 410 65141 - FITNESS INCENTIVE 600 - - Insurance and Other Chargebacks 6,274$ 6,274$ -$ 66030 - TRANSFER TO INSURANCE - RISK 6,274 6,274 - 89 Account Number - Description FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget Interfund Transfers 891,217$ 19,867$ 250,000$ 62305 - RENTAL OF AUTO-FLEET MAINTENANCE 17,046 14,302 - 62309 - RENTAL OF AUTO REPLACEMENT 6,313 5,565 - 66025 - TRANSFER TO DEBT SERVICE - ERI 39,387 - - 66132 - TRANSFER TO HUMAN SERVICES FUND 828,471 - 250,000 Grand Total $ 2,975,767 $ 1,374,177 $ 1,556,420 90 2021 ADOPTED BUDGET - GENERAL FUND Parks and Recreation Department The Parks and Recreation 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 and Recreation Over 70 parks sites, three recreation centers, sports programs, after school and p reschool programs, camps, recreation programs, park and athletic field scheduling, special recreation programs for people with special needs, summer food program, six beaches and a boat ramp, and an outdoor farmers’ market. Senior Services Senior Services include the operation of the Levy Senior Center, as well as providing various programs and services for the growing senior population in the community. Cultural Arts The Cultural Arts Division conducts programs such as camps, arts programs, free Starlight Concert Series and Starlight Movie Series, and the Fleetwood-Jourdain Theater. Ecology Natural history and environmental programs, camps, community gardens, fishing and canoeing instruction, apiary and pollinator ga rdens. Special Events Coordination of Citywide Special Events including Zombie Scramble, Trunk or Treat, Streets Alive, Concerts, Movies in the Park, Drive -In Movies and the Community Picnic (sponsored by the City and other groups). 91 2021 ADOPTED BUDGET - GENERAL FUND Parks and Recreation Department Financial Summary Revenues FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget 3005 REC. MGMT. & GENERAL SUPPORT 43,943 35,500 23,000 3010 REC. BUSINESS & FISCAL MGMT 87 - - 3015 FARMER'S MARKET - 97,250 97,250 3020 REC GENERAL SUPPORT 96,194 - - 3030 CROWN COMMUNITY CENTER 647,415 2,573,500 1,941,000 3035 CHANDLER COMMUNITY CENTER 683,770 700,500 525,500 3040 FLEETWOOD JOURDAIN COM CT 352,548 275,000 225,000 3045 FLEETWOOD/JOURDAIN THEATR 46,454 15,900 12,775 3050 RECREATION OUTREACH PROGRAM 209,306 155,000 155,000 3055 LEVY CENTER SENIOR SERVICES 791,859 688,000 526,750 3065 BOAT RAMP OPERATIONS 36,388 182,500 219,500 3075 BOAT STORAGE FACILITIES 135,210 - - 3080 BEACHES 811,937 1,045,000 1,200,000 3081 POOCH PARK 22,533 21,500 31,500 3095 CROWN ICE RINK 1,169,584 - - 3100 SPORTS LEAGUES 69,004 25,000 137,000 3105 AQUATIC CAMP 259,897 - - 3130 SPECIAL RECREATION 106,221 148,000 63,750 3135 SUMMER PLAYGROUNDS 538 - - 3155 GOLF 1,515 - - 3215 YOUTH ENGAGEMENT DIVISION 11,488 - - 3225 GIBBS-MORRISON CULTURAL CENTER 43,007 55,000 41,250 3605 ECOLOGY CENTER 234,479 330,000 250,000 3610 ECO-QUEST DAY CAMP 75,836 - - 3710 NOYES CULTURAL ARTS CENTER 370,371 370,000 370,000 3720 CULTURAL ARTS PROGRAMS 254,611 266,000 201,750 Grand Total $ 6,474,193 $ 6,983,650 $ 6,021,025 92 2021 ADOPTED BUDGET - GENERAL FUND Parks and Recreation Department Financial Summary Expenses FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget 3005 REC. MGMT. & GENERAL SUPPORT 595,813 1,795,996 1,603,684 3010 REC. BUSINESS & FISCAL MGMT 310,780 - - 3015 FARMER'S MARKET - 77,950 68,450 3020 REC GENERAL SUPPORT 807,925 - - 3025 PARK UTILITIES 84,797 92,750 88,250 3030 CROWN COMMUNITY CENTER 1,008,857 3,117,713 3,298,078 3035 CHANDLER COMMUNITY CENTER 781,024 817,093 790,050 3040 FLEETWOOD JOURDAIN COM CT 1,038,525 944,807 892,352 3045 FLEETWOOD/JOURDAIN THEATR 166,160 151,524 153,744 3050 RECREATION OUTREACH PROGRAM 273,283 245,976 246,074 3055 LEVY CENTER SENIOR SERVICES 1,562,702 1,437,022 1,325,098 3065 BOAT RAMP OPERATIONS 49,670 62,950 62,950 3075 BOAT STORAGE FACILITIES 13,300 - - 3080 BEACHES 793,149 797,256 814,087 3085 RECREATION FACILITY MAINTENANCE 17 - - 3095 CROWN ICE RINK 1,464,908 - - 3100 SPORTS LEAGUES 49,012 68,328 68,328 3105 AQUATIC CAMP 100,612 - - 3130 SPECIAL RECREATION 486,422 511,214 498,805 3140 BUS PROGRAM 63,354 78,315 90,557 3150 PARK SERVICE UNIT 123,345 68,244 68,646 3205 COMMUNITY RELATIONS 535 - - 3210 COMMISSION ON AGING 99 - - 3215 YOUTH ENGAGEMENT DIVISION 1,397,172 - - 3225 GIBBS-MORRISON CULTURAL CENTER 172,175 232,115 116,301 3505 PARKS & FORESTRY GENERAL SUP 6 - - 3605 ECOLOGY CENTER 456,079 551,120 549,112 3610 ECO-QUEST DAY CAMP 3,537 - - 3700 NOYES CULTURAL ARTS CTR 112 - - 3705 ARTS COUNCIL G&A 452 - - 3710 NOYES CULTURAL ARTS CENTER 219,586 251,532 232,887 3720 CULTURAL ARTS PROGRAMS 333,341 359,546 361,908 3730 NCAP-MAYORS AWARD 16 - - 3806 CIVIC CENTER SERVICES 7,580 - - Grand Total $ 12,364,345 $ 11,661,451 $ 11,329,361 93 2021 ADOPTED BUDGET - GENERAL FUND Parks and Recreation Department City Council Goal Performance City Council Goal Department Accomplishments Invest in City infrastructure and facilities Fleetwood-Jourdain Community Center is undergoing a gym floor replacement due moisture seepage causing the buckling of the floor. Invest in City infrastructure and facilities Shoreline improvements are set to begin in September 2020 to protect the shoreline and keep the la kefront as a community asset that is usable and accessible to residents Ensure Equity in all city operations The City partnered with District 65 to provide a scholarship qualification letter to eligible individuals receiving free and reduced lunch. The letter provides easy access to scholarship approval for City recreation programs Ensure Equity in all city operations In response to community demand for beach access, the department provided free beach tokens or 10 -punch passes to individuals and social service agencies, who qualify under the Parks, Recreation and Community Services fee assistance program 2021 Initiatives ● Provide creative and innovative programming to the community in light of pandemic restrictions. ● Continue to increase the overall number of participants in tennis and pickleball. ● Work collaboratively with D65 to provide pandemic safe recreational programming for youth that are e-learning ● Provide more outdoor programming and events ● Maintain and encourage additional partnerships with other recreational groups or individuals to further enhance and diversify the programs available to residents at the Robert Crown Community Center. ● Execute and implement cooperative agreements to offer running club programs. ● Work with IT to improve communication equipment at the lakefront to improve radio communications. ● By April 2021, develop and introduce a new facility use and allocation management program for user groups and organizations that utilize our outdoor athletic fields. ● By June 2022, the Special Recreation staff will create a program plan and budget for providing winter/spring break camps or days out programs for Park School students. ● Create more partnerships with community organizations to bring a wider variety of programming to Levy participants both virtually and in person. ● Continue to provide virtual programming to seniors that are not ready to re -enter the facility. ● Continue to provide weekly communications regarding programming options, services offered, meal pick up and updates. ● Rebuild and revive programming at Fleetwood -Jourdain Center post pandemic. ● Create positive childhood experiences through programs and camps ● Anticipate the needs of the changing community and structure programming and facilities accordingly. ● Promote neighborhood safety through new and innovative evening programming at Fleetwood - Jourdain. ● Engage the growing Spanish-speaking community with English as a second language classes in the evening at Fleetwood-Jourdain. 94 2021 ADOPTED BUDGET - GENERAL FUND Parks and Recreation Department Ongoing Activity Measures 201 9 Actual 20 20 Estimated 2021 Projected Beach token sales to Evanston residents 18,697 15,172 19,900 Beach token donation fund 18,153 7,628 11,000 Free beach access (funds not collected) 45,786 22,800 5 0,000 Number of vendors at the Farmers’ Market 62 53 58 Number of staff trained and certified in CPR/AED 60 75 75 Total participants in all Special Recreation programs 812 242 450 Social Media account likes and followers (Facebook, Twitter, Instagram) 8,796 11,509 13,150 Scholarships granted (funds not collected) 237,280 95,000 220,000 Subsidized Ice Time (funds not collected) 26,486 49,000 75,700 Number of meals served (Summer Food program) 42,572 25,716 40,000 Number of meals served senior congregate lunch program 9105 15991 15000 Special Event Permits Issued (City & Private Events) 104 110 110 Total number of summer camp program registrations 5461 1668 5 000 95 Account Number - Description FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget Salary and Benefits 6,843,118$ 6,433,434$ 6,155,864$ 61010 - REGULAR PAY 3,406,418 3,385,269 3,332,603 61011 - RECREATION INSTRUCTORS REG PAY 417,334 495,705 495,705 61013 - PROGRAM ASSISTANTS 315,271 249,601 249,600 61050 - PERMANENT PART-TIME 1,036,913 808,381 703,302 61062 - SPECIAL EVENT PAY 4,533 2,000 2,000 61110 - OVERTIME PAY 89,947 106,146 106,146 61415 - TERMINATION PAYOUTS 31,449 - - 61420 - ANNUAL SICK LEAVE PAYOUT 4,529 - - 61430 - VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)4,822 - - 61510 - HEALTH INSURANCE 688,018 695,401 625,928 61615 - LIFE INSURANCE 3,103 2,699 2,987 61625 - AUTO ALLOWANCE 11,358 9,635 9,783 61626 - CELL PHONE ALLOWANCE 10,146 7,188 6,408 61630 - SHOE ALLOWANCE 6,120 5,760 4,680 61710 - IMRF 258,927 335,539 304,979 61725 - SOCIAL SECURITY 448,849 266,462 252,251 61730 - MEDICARE 105,381 63,648 59,492 Services and Supplies 4,298,030$ 4,087,628$ 4,148,840$ 61060 - SEASONAL EMPLOYEES 2,061,847 1,673,378 1,768,163 62205 - ADVERTISING 5,479 30,625 10,625 62210 - PRINTING 41,166 58,720 18,720 62225 - BLDG MAINTENANCE SERVICES 9,230 8,383 8,383 62235 - OFFICE EQUIPMENT MAINT 186 2,983 2,983 62245 - OTHER EQMT MAINTENANCE 36,549 32,866 32,866 62275 - POSTAGE CHARGEBACKS 4,787 6,500 - 62295 - TRAINING & TRAVEL 23,038 23,540 23,540 62315 - POSTAGE 227 - 500 62360 - MEMBERSHIP DUES 14,267 19,458 19,458 62365 - RECEPTION/ENTERTAINMEN - 400 400 62375 - RENTALS 6,887 6,630 6,630 62380 - COPY MACHINE CHARGES 11,456 14,975 - 62425 - ELEVATOR CONTRACT COSTS 450 2,660 2,660 62495 - LICENSED PEST CONTROL SERVICES 7,199 5,992 5,992 62500 - TECHNICAL INFORMATION SERVICES 3,955 - - 62505 - INSTRUCTOR SERVICES 298,330 257,439 257,439 62506 - WORK- STUDY 4,453 14,700 9,700 62507 - FIELD TRIPS 131,587 192,546 192,546 62508 - SPORTS OFFICIALS 12,877 19,370 19,370 62509 - SERVICE AGREEMENTS/ CONTRACTS 15,594 17,957 17,957 62511 - ENTERTAIN/PERFORMER SERV 42,326 44,875 44,875 62513 - COMMUNITY PICNIC-SPECIAL EVENTS 565 8,000 8,000 62515 - RENTAL SERVICES 21,783 23,500 23,500 62518 - SECURITY ALARM CONTRACTS 2,128 1,100 1,100 62520 - OTHER CONTRACTUAL SERVICES 308 - - 62695 - COUPON PMTS-CAB SUBSIDY 173,235 235,000 170,000 62705 - BANK SERVICE CHARGES 78,131 75,000 75,000 62996 - Holiday Food Drive Expenses 21,156 10,000 10,000 64005 - ELECTRICITY 371,889 381,208 514,963 64015 - NATURAL GAS 96,003 134,353 130,000 64540 - TELECOMMUNICATIONS - WIRELESS 14,060 12,000 - 65005 - AGRI/BOTANICAL SUPPLIES 437 1,233 1,233 65010 - BOOKS, PUBLICATIONS, MAPS 310 - - 96 Account Number - Description FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget 65020 - CLOTHING 31,353 27,756 27,756 65025 - FOOD 335,611 300,075 300,075 65035 - PETROLEUM PRODUCTS 2,283 1,000 1,000 65040 - JANITORIAL SUPPLIES 48,749 58,460 58,460 65045 - LICENSING/REGULATORY SUPP 6,952 9,100 9,100 65050 - BLDG MAINTENANCE MATERIAL 59,360 67,080 67,080 65055 - MATER. TO MAINT. IMP.248 - - 65070 - OFFICE/OTHER EQT MTN MATL 8,634 1,615 1,615 65075 - MEDICAL & LAB SUPPLIES 1,864 2,045 2,045 65085 - MINOR EQUIPMENT & TOOLS 6,351 5,050 5,050 65090 - SAFETY EQUIPMENT 6,442 2,200 2,200 65095 - OFFICE SUPPLIES 17,979 26,856 26,856 65110 - RECREATION SUPPLIES 256,845 271,000 271,000 65125 - OTHER COMMODITIES 3,465 - - Miscellaneous 437,990$ 273,657$ 233,657$ 62490 - OTHER PROGRAM COSTS 384,273 223,657 183,657 62647 - Cradle to Career Programming 50,000 50,000 50,000 65141 - FITNESS INCENTIVE 900 - - 66461 - Aging Well Conference Expenses 2,817 - - Insurance and Other Chargebacks 449,659$ 434,410$ 450,000$ 66030 - TRANSFER TO INSURANCE - RISK 434,410 434,410 450,000 66049 - WORKERS COMP TTD PYMTS (NON SWORN)15,249 - - Capital Outlay 40,798$ 86,000$ 56,000$ 62251 - CROWN CENTER SYSTEMS REPAIR 39,649 21,000 21,000 65503 - FURNITURE / FIXTURES / EQUIPMENT 1,091 - - 65510 - BUILDINGS 58 35,000 35,000 65515 - OTHER IMPROVEMENTS - 30,000 - Community Sponsored Organizations 3,580$ -$ -$ 64010 - GAS-EVNORSKO 3,580 - - Interfund Transfers 291,171$ 346,322$ 285,000$ 62305 - RENTAL OF AUTO-FLEET MAINTENANCE 107,312 106,993 100,000 62309 - RENTAL OF AUTO REPLACEMENT 66,003 64,329 10,000 62540 - MAINTENANCE OFFICE EQUIP CHARGEBACKS 55 - - 66025 - TRANSFER TO DEBT SERVICE - ERI 117,801 - - 66158 - TRANSFER TO CROWN MAINTENANCE FUND - 175,000 175,000 Grand Total $ 12,364,345 $ 11,661,451 $ 11,329,361 97 2021 ADOPTED BUDGET - GENERAL FUND Public Works Agency The Public Works Agency consists of three individual Bureaus: Water Production, Capital Planning & Engineering and Public Services. Each of these Bureaus has multiple functions. Employees in the Agency are funded by the General Fund, Solid Waste Fund, Parking Fund, Sewer Fund, Water Fund, Capital Improvement Fund and the Special Assessment Fund. The Water Production Bureau oversees the operation and maintenance of the water treatment plant, the Evanston distribution system and the Evanston sewer system. Potable water is provided to the retail customers in Evanston, as well as to three wholesale wat er customers: the Village of Skokie, the Northwest Water Commission (Arlington Heights, Buffalo Grove, Palatine, Wheeling, and Des Plaines), the Morton Grove Niles Water Commission, and the Village of Lincolnwood. The Distribution Division performs maintenance on the water distribution system including water mains, water services, fire hydrants, and valves. The Sewer Division performs maintenance on the City’s sewer system including the cleaning and repair of sewer pipes, manholes and drainage structures . The Capital Planning & Engineering Bureau is responsible for implementing the City -wide capital improvement program. This includes the planning, design and construction of projects to rehabilitate or otherwise improve physical city assets, including (but not limited to) streets, water main, sewer, bridges, sidewalks, facilities, parks, and the water treatment plant. The Public Services Bureau consists of five Divisions. The Greenways Division maintains the landscapes at all City owned facilities, pa rks and athletic fields. The Forestry Division maintains the City’s urban forest including the trimming of trees, inoculating elm trees, removal of diseased / dying trees and planting of new trees. The Recycling and Environmental Service Division collect s and disposes of recycling materials and bulk materials (special pickups), performs maintenance in smaller business districts and performs street sweeping throughout the City. The Traffic Division performs maintenance on all City traffic signs, traffic signals, street lights and parking lot lights. The Streets Division is responsible for the patching of the paved streets and alleys, grading of unimproved alleys, leaf collection and leads the snow removal effort. 98 2021 ADOPTED BUDGET - GENERAL FUND Public Works Agency Financial Summary Revenues FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget 4105 PUBLIC WORKS AGENCY ADMIN 730,198 1,124,200 624,200 4330 GREENWAYS 4,654 - - 4520 TRAF. SIG.& ST LIGHT MAINT 18,708 14,000 14,000 Grand Total $ 753,561 $ 1,138,200 $ 638,200 Expenses FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget 4105 PUBLIC WORKS AGENCY ADMIN 3,527,328 3,346,431 2,808,796 4300 ENVIRONMENTAL SERVICES 160,697 162,961 17,860 4310 RECYCLING AND ENVIRONMENTAL MAIN 729,170 572,227 584,886 4320 FORESTRY 1,965,056 2,876,077 2,298,479 4330 GREENWAYS 1,776,930 1,887,264 1,933,282 4400 CAPITAL PLANNING & ENGINEERING 46,610 50,026 43,326 4410 STREETS AND RIGHT OF WAY 216,084 212,232 222,466 4420 TRANSPORTATION 217,564 223,307 227,015 4430 PARKS AND FACILITIES 62,199 64,203 65,621 4500 INFRASTRUCTURE MAINTENANCE 155,934 159,607 154,312 4510 STREET MAINTENANCE 1,762,056 1,682,162 1,572,384 4520 TRAF. SIG.& ST LIGHT MAINT 1,334,164 1,100,235 1,084,014 4530 SEWER MAINTENANCE 2,314 - - 4540 DISTRIBUTION MAINTENANCE (303) - - 4550 MAINT-SNOW & ICE 1,288,022 630,350 630,350 Grand Total $ 13,243,824 $ 12,967,082 $ 11,642,791 99 2021 ADOPTED BUDGET - GENERAL FUND Public Works Agency City Council Goal Performance City Council Goal Department Accomplishments Invest in City Infrastructure and Facilities Completed the design and installation of the Lincolnwood meter vault and completed the construction of the treated water storage facility at the water treatment plant. Invest in City Infrastructure and Facilities Started construction of the Howard Street Streetscape Improvements project. Invest in City Infrastructure and Facilities Completed the Harbert Park Improvement project an d the Robert Crown Community Center and athletic fields.. Invest in City Infrastructure and Facilities Constructed the Gym Floor Replacement at the Fleetwood Jourdain Community Center. Invest in City Infrastructure and Facilities Completed the Water Main Installation and MFT Street Resurfacing Project Invest in City Infrastructure and Facilities Completed the Street Patching, Crack Sealing and Pavement Marking Programs 2021 Initiatives ● Complete construction on the Howard Street Corridor Improvements project ● Begin construction on the Central Street Bridge Replacement project ● Replace approximately 65 light fixtures in street light poles with new LED fixtures in conformance with the Street Light Master Plan. ● Receive proposals and award a contract for the Commercial, Business, Institutional and Multi - Family Residential Buildings Solid Waste Franchise Services. Ongoing Activity Measures 2019 Actual 2020 Estimated 2021 Projected In-house design of CIP infrastructure projects 35 37 35 Miles of streets resurfaced – primary routes 0.36 0.40 2.10 Miles of streets resurfaced – residential streets 1.46 1.50 2.80 Total number of unimproved alleys cutout and refreshed with new material 12 6 12 Square yards of streets asphalt patched - contractor 29239 27094 27000 Tons of salt used/season 7334 3762 7000 Mowing rotation in days 4.5 4.5 4.5 Parkway trees trimmed by City crews 3421 3100 3500 Total number of parkway elm removed due to DED 33 22 20 Percentage of parkway elms actually removed 1.10% 0.80% 0.78% Total number of other trees removed 396 420 500 Total number of new park and parkway trees planted 299 215 250 Elm trees covered under private insurance program 418 340 400 Percentage of trees that are removed by the City and replaced within one year (data source: Division tracking) 28% 23% 25% 100 Account Number - Description FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget Salary and Benefits 8,169,380$ 8,261,295$ 7,951,572$ 61010 - REGULAR PAY 5,415,211 5,529,229 5,368,151 61050 - PERMANENT PART-TIME 556 - - 61072 - JOB TRAINING PROGRAM 2,044 - - 61110 - OVERTIME PAY 222,953 340,000 340,000 61114 - SNOW OT 483,090 325,000 325,000 61415 - TERMINATION PAYOUTS 3,466 - - 61420 - ANNUAL SICK LEAVE PAYOUT 17,644 - - 61430 - VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)28,139 - - 61510 - HEALTH INSURANCE 1,128,926 1,135,355 1,050,629 61615 - LIFE INSURANCE 3,858 3,556 3,461 61625 - AUTO ALLOWANCE 3,808 3,622 2,363 61626 - CELL PHONE ALLOWANCE 504 462 504 61630 - SHOE ALLOWANCE 17,979 18,160 17,630 61710 - IMRF 384,182 483,258 433,749 61725 - SOCIAL SECURITY 369,494 342,151 331,948 61730 - MEDICARE 87,527 80,502 78,138 Services and Supplies 1,949,618$ 1,922,419$ 1,378,219$ 61060 - SEASONAL EMPLOYEES 53,102 85,600 100,600 62185 - CONSULTING SERVICES 12,015 - - 62195 - LANDSCAPE MAINTENANCE SERVICES 138,681 142,000 162,000 62199 - PARK MNTNCE & FURNITURE RPLCMN 28,893 20,000 20,000 62210 - PRINTING 3,886 6,750 6,750 62235 - OFFICE EQUIPMENT MAINT 204 2,500 2,500 62245 - OTHER EQMT MAINTENANCE 996 2,200 2,200 62275 - POSTAGE CHARGEBACKS 1,788 2,700 - 62295 - TRAINING & TRAVEL 17,484 22,300 22,300 62315 - POSTAGE 1,392 1,250 1,250 62340 - IT COMPUTER SOFTWARE - 2,100 2,100 62360 - MEMBERSHIP DUES 2,541 6,760 6,760 62375 - RENTALS 2,810 46,810 42,810 62380 - COPY MACHINE CHARGES 1,661 2,500 - 62385 - TREE SERVICES 62,004 75,000 100,000 62415 - RESIDENTIAL DEBRIS/REMOVAL CONTRACTUAL COSTS 51,977 5,000 5,000 62451 - TOWING AND BOOTING CONTRACTS 71,260 55,000 55,000 62496 - DED INOCULATION 38,000 38,000 38,000 62497 - INOCULATION FUNDING- ANNUAL AMORTIZATION - 800,000 250,000 62509 - SERVICE AGREEMENTS/ CONTRACTS 85,040 5,000 30,000 62705 - BANK SERVICE CHARGES 943 1,000 1,000 64006 - LIGHTING 171,717 - - 64007 - TRAFFIC LIGHT ELECTRICITY 92,927 - - 64008 - FESTIVAL LIGHTING 4,069 5,000 5,000 64015 - NATURAL GAS 27,621 35,000 - 64505 - TELECOMMUNICATIONS 20,416 13,000 - 64540 - TELECOMMUNICATIONS - WIRELESS 28,677 27,000 - 64545 - PERSONAL COMPUTER SOFTWARE 17,302 - - 65005 - AGRI/BOTANICAL SUPPLIES 148,481 162,000 162,000 65010 - BOOKS, PUBLICATIONS, MAPS 1,094 1,033 1,033 65015 - CHEMICALS/ SALT 533,235 - - 65020 - CLOTHING 60,527 63,350 63,350 65025 - FOOD 2,835 1,350 1,350 65055 - MATER. TO MAINT. IMP.73,592 91,750 91,750 65070 - OFFICE/OTHER EQT MTN MATL 68,024 85,500 85,500 101 Account Number - Description FY 2019 Actual Amount FY 2020 Adopted Budget FY 2021 Adopted Budget 65075 - MEDICAL & LAB SUPPLIES 1,130 500 500 65085 - MINOR EQUIPMENT & TOOLS 30,839 30,550 35,550 65090 - SAFETY EQUIPMENT 16,292 13,850 13,850 65095 - OFFICE SUPPLIES 4,216 6,516 6,516 65105 - PHOTO/DRAFTING SUPPLIE - 750 750 65115 - TRAFFIC CONTROL SUPPLI 62,203 58,000 58,000 65125 - OTHER COMMODITIES - 1,300 1,300 65555 - IT COMPUTER HARDWARE 9,471 1,500 1,500 65620 - OFFICE MACH. & EQUIP.275 2,000 2,000 Miscellaneous 1,800$ -$ -$ 65141 - FITNESS INCENTIVE 1,800 - - Insurance and Other Chargebacks 1,163,514$ 1,163,514$ 1,200,000$ 66030 - TRANSFER TO INSURANCE - RISK 1,163,514 1,163,514 1,200,000 Capital Outlay 19,440$ 42,000$ 42,000$ 65503 - FURNITURE / FIXTURES / EQUIPMENT 504 - - 65515 - OTHER IMPROVEMENTS - 3,000 3,000 65550 - AUTOMOTIVE EQUIPMENT 11,029 26,000 26,000 65625 - FURNITURE & FIXTURES 7,907 13,000 13,000 Contingencies 811$ 1,000$ 1,000$ 68205 - CONTINGENCIES 811 1,000 1,000 Interfund Transfers 1,939,262$ 1,576,854$ 1,070,000$ 62305 - RENTAL OF AUTO-FLEET MAINTENANCE 992,779 992,779 1,000,000 62309 - RENTAL OF AUTO REPLACEMENT 584,075 584,075 70,000 66025 - TRANSFER TO DEBT SERVICE - ERI 212,408 - - 69520 - TRANSFER TO SOLID WASTE 150,000 - - Grand Total $ 13,243,824 $ 12,967,082 $ 11,642,791 102 PART IV OTHER FUNDS 103 2020 ADOPTED BUDGET - OTHER FUNDS #175 – General Assistance Fund Description The General Assistance Program is mandated by the State of Illinois, is administered by the City of Evanston, and is supported by Evanston tax revenues. The program provides monthly financial assistance to Evanston residents who are not eligible for other forms of state or federal financial assistance and do not have the 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 settin g to promote the highest level of functioning. General Assistance staff members are committed to: ● Delivering services professionally and treating all clients with dignity and respect ● Managing business operations effectively and efficiently ● Promoting accountability, transparency, and equity in all program services The Emergency Assistance Services Program is administered through the General Assistance Program and is available to all City of Evanston residents who meet income and asset guidelines as establis hed by the General Assistance Office. The Emergency Assistance Program is operated and funded by the General Assistance Program and is provided according to adopted and written standards set forth by the General Assistance Program. Emergency Assistance ben efits can only be issued once in a 12 -month period and must meet the definition of an emergency or life -threatening situation, such as imminent eviction, utility disconnection, and/or food insecurities. Financial Summary Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Property Taxes 903,910 1,080,000 1,080,000 1,300,000 Other Revenue 21,723 27,500 27,500 27,500 Interest Income 15,380 1,000 3,000 1,000 Total Revenue 941,013$ 1,108,500$ 1,110,500$ 1,328,500$ Operating Expenses Salary and Benefits 385,919 442,866 443,091 452,062 Services and Supplies 788,429 865,982 865,182 865,982 Miscellaneous 5,319 7,000 7,000 7,000 Total Expenses 1,179,667$ 1,315,848$ 1,315,273$ 1,325,044$ Net Surplus (Deficit) $ (238,654) $ (207,348) $ (204,773) $ 3,456 Beginning Fund Balance 363,040$ 158,267$ Ending Fund Balance $ 363,040 158,267$ 161,723$ 104 175 GENERAL ASSISTANCE FUND FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Salary and Benefits 385,919$ 442,866$ 443,091$ 452,062$ 61010 - REGULAR PAY 289,870 335,775 335,775 344,474 61110 - OVERTIME PAY 2,080 1,500 1,500 1,500 61415 - TERMINATION PAYOUTS 5,206 - - - 61510 - HEALTH INSURANCE 46,960 50,130 50,130 50,587 61615 - LIFE INSURANCE 160 196 196 204 61625 - AUTO ALLOWANCE 389 250 250 934 61626 - CELL PHONE ALLOWANCE 38 - 225 225 61630 - SHOE ALLOWANCE 180 540 540 180 61710 - IMRF 18,723 29,347 29,347 27,834 61725 - SOCIAL SECURITY 18,085 20,256 20,256 21,109 61730 - MEDICARE 4,229 4,872 4,872 5,015 Services and Supplies 788,429$ 865,982$ 865,182$ 865,982$ 62275 - POSTAGE CHARGEBACKS 874 800 800 800 62295 - TRAINING & TRAVEL 774 2,500 2,500 2,500 62360 - MEMBERSHIP DUES 95 300 300 300 62380 - COPY MACHINE CHARGES 37 500 500 500 62705 - BANK SERVICE CHARGES 5,526 2,050 2,050 2,050 64566 - RENTAL EXPENSE- GA CLIENT 451,207 450,000 450,000 450,000 64567 - PERSONAL EXPENSE- GA CLIENT 282,534 336,000 336,000 336,000 64568 - TRANSPORTATION EXPENSE- GA CLIENT 1,178 5,000 5,000 5,000 64569 - 50/50 WORK PROGRAM- GA CLIENT - 1,500 1,500 1,500 64570 - CLIENT OTHER NEEDS- GA CLIENT 610 1,000 1,000 1,000 64573 - ALL OTHER PHYSICIANS- GA CLIENT 99 500 500 500 64574 - MEDICAL EXPENSES - GA CLIENT - 300 300 300 64578 - PSYCH OUTPATIENT/MENTAL- GA CLIENT - 800 - 800 64582 - MORTGAGE/RENTAL EXPENSE-EAS CLIENT 23,275 30,000 30,000 30,000 64584 - FOOD VOUCHERS - EMERGENCY-EAS CLIENT 360 1,000 1,000 1,000 64585 - UTILITIES - COMED-EAS CLIENT 20,279 15,000 15,000 15,000 64586 - UTILITIES - NICOR-EAS CLIENT - 8,000 8,000 8,000 64587 - UTILITIES - COE WATER -EAS CLIENT 25 5,000 5,000 5,000 64588 - CLIENT OTHER NEEDS - EAS CLIENT - 1,500 1,500 1,500 65025 - FOOD 660 1,000 1,000 1,000 65095 - OFFICE SUPPLIES 897 3,232 3,232 3,232 Miscellaneous 5,319$ 7,000$ 7,000$ 7,000$ 62490 - OTHER PROGRAM COSTS 5,319 7,000 7,000 7,000 Grand Total $ 1,179,667 $ 1,315,848 $ 1,315,273 $ 1,325,044 105 2021 ADOPTED BUDGET - OTHER FUNDS #176 – Human Services Fund Description The Human Services Fund was created for benefits and facilities such as education, food subsidies, health care, and subsidized housing provided by a government to improve the life and living conditions of the children, disabled, the elderly, and those seeking assistance in the Evanston community. The Fund is intended to build community capacity to drive improvements in population health. The Fund protects Evanston's most vulnerable residents by providing individuals and families with access to services that promote self -sufficiency and address mental well-being. Crisis Intervention is currently being addressed through an agreement with Presence Behavioral Health to offer clinical 24 -hour crisis services. The Community Action Program supports community initiatives to provide needed opportunities for at -risk families and vulnerable populations. The Human Services Fund is responsible for victim response services that provide social services to crime victims, witnesses and residents seeking social service assistance for those affected. In 2019, victim services staff responded to over 1500 calls for service. In 2020, staff have responded to over 1200 calls for service which signifies the importance of this program and funding source. The youth advocacy programs are also established through this funding source to provide family support and intervention services for youth related crisis and youth offenders. Fund Summary Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Property Taxes - 3,110,000 3,110,000 3,110,000 Other Revenue 70,006 8,000 8,000 2,000 Charges for Services - - - - Interfund Transfers 828,471 100,000 100,000 450,000 Intergovernmental Revenue - 155,000 155,000 125,000 Total Revenue 898,477$ 3,373,000$ 3,373,000$ 3,687,000$ Operating Expenses Salary and Benefits 1,342 1,609,824 1,609,824 1,697,148 Services and Supplies 125,894 1,346,243 1,345,593 1,340,243 Miscellaneous - 265,000 265,000 465,000 Insurance and Other Chargebacks - - - - Capital Outlay - - - - Community Sponsored Organizations 754,291 143,333 143,333 143,333 Interfund Transfers - 3,352 3,352 - Total Expense 881,526$ 3,367,752$ 3,367,102$ 3,645,724$ Net Surplus (Deficit) $ 16,951 $ 5,248 $ 5,898 $ 41,276 Beginning Fund Balance 30,759$ 36,657$ Ending Fund Balance $ 30,759 36,657$ 77,933$ 106 176 HEALTH AND HUMAN SERVICES FUND FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Salary and Benefits 1,342$ 1,609,824$ 1,609,824$ 1,697,148$ 61010 - REGULAR PAY - 1,050,502 1,050,502 1,141,884 61050 - PERMANENT PART-TIME - 125,187 125,187 117,071 61110 - OVERTIME PAY - 16,000 16,000 16,000 61510 - HEALTH INSURANCE 720 226,440 226,440 221,808 61615 - LIFE INSURANCE - 762 762 843 61625 - AUTO ALLOWANCE - 1,575 1,575 3,896 61626 - CELL PHONE ALLOWANCE - 4,032 4,032 4,482 61710 - IMRF 308 96,102 96,102 94,875 61725 - SOCIAL SECURITY 255 72,094 72,094 77,912 61730 - MEDICARE 60 17,130 17,130 18,377 Services and Supplies 125,894$ 1,346,243$ 1,345,593$ 1,340,243$ 61060 - SEASONAL EMPLOYEES - 560,000 560,000 560,000 62205 - ADVERTISING - 500 500 500 62210 - PRINTING - 2,800 2,800 2,800 62275 - POSTAGE CHARGEBACKS - 2,950 2,950 2,950 62295 - TRAINING & TRAVEL - 6,560 6,560 6,560 62360 - MEMBERSHIP DUES - 1,400 1,400 1,400 62371 - WOMEN OUT WALKING EXPENSE - 6,000 6,000 - 62509 - SERVICE AGREEMENTS/ CONTRACTS - 6,000 6,000 6,000 62513 - COMMUNITY PICNIC-SPECIAL EVENTS 7,880 8,000 8,000 8,000 62705 - BANK SERVICE CHARGES 24 250 250 250 64540 - TELECOMMUNICATIONS - WIRELESS - 1,210 1,210 1,210 65020 - CLOTHING - 2,500 1,500 2,500 65025 - FOOD - 7,250 7,250 7,250 65085 - MINOR EQUIPMENT & TOOLS - 1,000 1,000 1,000 65090 - SAFETY EQUIPMENT - 3,000 3,000 3,000 65095 - OFFICE SUPPLIES - 450 800 450 65546 - COMMUNITY GRANTS PROGRAMS - 736,373 736,373 736,373 67015 - PEER SERVICES 66,150 - - - 67065 - HOUSING OPTIONS 51,840 - - - Miscellaneous -$ 265,000$ 265,000$ 465,000$ 62490 - OTHER PROGRAM COSTS - 262,000 262,000 462,000 66461 - Aging Well Conference Expenses - 3,000 3,000 3,000 Community Sponsored Organizations 754,291$ 143,333$ 143,333$ 143,333$ 62491 - COMMUNITY INTERVENTION PROGRAM COSTS 131,389 143,333 143,333 143,333 62960 - INTERFAITH ACTION COUNCIL 7,000 - - - 62961 - BOOKS AND BREAKFAST 9,996 - - - 62962 - THE HARBOUR, INC.10,000 - - - 62980 - NORTH SHORE SENIOR CENTER 35,920 - - - 62990 - METROPOLITAN FAMILY SERV 67,200 - - - 63067 - CHILDCARE NETWORK EVANSTON 76,857 - - - 63069 - JAMES MORAN CENTER 39,360 - - - 63071 - SHORE COMMUNITY SERVICES 35,300 - - - 63120 - MEALS AT HOME 9,000 - - - 67006 - Community Action Program 4,519 - - - 67017 - Trilogy Inc.28,800 - - - 67018 - Center for Independent Futures 10,000 - - - 67030 - FAMILY FOCUS 33,600 - - - 67045 - YOU 70,250 - - - 67090 - Child Care Center Of Evanston 25,650 - - - 67110 - CONNECTIONS FOR THE HOMELESS 56,000 - - - 67125 - INFANT WELFARE SOCIETY 62,400 - - - 67146 - NORTHWEST CASA 41,050 - - - Interfund Transfers $ - $ 3,352 $ 3,352 $ - 62305 - RENTAL OF AUTO-FLEET MAINTENANCE - 1,086 1,086 - 62309 - RENTAL OF AUTO REPLACEMENT - 2,266 2,266 - Grand Total $ 881,526 $ 3,367,752 $ 3,367,102 $ 3,645,724 107 2021 ADOPTED BUDGET - OTHER FUNDS #177 – Reparations Fund Description The Reparations Fund was created in the 2020 budget. The fund is supported by adult-use cannabis tax. The collection of this tax began on July 1, 2020, as established by Resolution 126 -R-19. This will continue until the fund has reached $10 million in revenue from this source, at which time this tax revenue will be directed to the General Fund. Spending from the Reparations Fund will b e determined by the Reparations Subcommittee. Programs may include: housing assistance and relief initiatives for African American residents in Evanston; and various Economic Development programs and opportunities for African American residents and entrepreneurs in Evanston. Fund Summary Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Other Taxes - 250,000 250,000 400,000 Other Revenue 1,335 - - - Total Revenue 1,335$ 250,000$ 250,000$ 400,000$ Operating Expenses Miscellaneous - 250,000 - 400,000 Total Expenses -$ 250,000$ -$ 400,000$ Net Surplus (Deficit) $ 1,335 $ - $ 250,000 $ - Beginning Fund Balance 1,335$ 251,335$ Ending Fund Balance $ 1,335 251,335$ 251,335$ 108 177 REPARATIONS FUND FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Miscellaneous -$ 250,000$ -$ 400,000$ 62490 - OTHER PROGRAM COSTS - 250,000 - 400,000 Grand Total $ - $ 250,000 $ - $ 400,000 109 2021 ADOPTED BUDGET - OTHER FUND S #180 – Good Neighbor Fund Description The Good Neighbor Fund was created in 2016 as a result of Northwestern University’s commitment to contributing $1 million to the City for the support of operations, capital projects, and special initiatives. The programs and projects to be supported by the Good Neighbor Fund are decided annually by the Mayor and the President of Northwestern. The initial Good Neighbor agreement had a term of five years through 2020. Northwestern will continue the Good Neighbor Fund in 2021 with another contribution to the City of $1 million. The City and Northwestern have committed to spending $1 million of Good Neighbor Fund money on Racial Equity initiatives over 2021 and 2022. Fund Summary Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Other Revenue 1,000,000 1,000,000 1,000,000 1,000,000 Interest Income 4,307 2,000 2,000 - Total Revenue 1,004,307$ 1,002,000$ 1,002,000$ 1,000,000$ Operating Expenses Services and Supplies 583 - - - Miscellaneous 125,781 125,000 125,000 620,000 Interfund Transfers 630,000 875,000 875,000 380,000 Total Expenses 756,364$ 1,000,000$ 1,000,000$ 1,000,000$ Net Surplus (Deficit) $ 247,943 $ 2,000 $ 2,000 $ - Beginning Fund Balance 252,545$ 254,545$ Ending Fund Balance $ 252,545 254,545$ 254,545$ 110 180 GOOD NEIGHBOR FUND FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Services and Supplies 583$ -$ -$ -$ 62705 - BANK SERVICE CHARGES 583 - - - Interfund Transfers 630,000$ 875,000$ 875,000$ 380,000$ 66019 - COMPONENT UNIT DISBURSEMENT 150,000 - - - 66131 - TRANSFER TO GENERAL FUND 480,000 385,000 385,000 380,000 66132 - TRANSFER TO HUMAN SERVICES FUND - 100,000 100,000 - 66156 - TRANSFER TO CAPITAL IMPROVEMENT FUND - 320,000 320,000 - 66157 - TRANSFER TO LIBRARY FUND - 70,000 70,000 - Miscellaneous 125,781$ 125,000$ 125,000$ 620,000$ 62490 - OTHER PROGRAM COSTS 125,781 125,000 125,000 620,000 Grand Total $ 756,364 $ 1,000,000 $ 1,000,000 $ 1,000,000 111 2021 ADOPTED BUDGET - OTHER FUNDS #185 – Library Fund Description The Library fund covers the costs of Library Staff, collections of books, music, DVDs, and related information, digital holdings, computer and technology resources and networks for free public use. This fund also pays for an array of library programming that serves the community inside our four facilities and throughout the community through our network of partnerships. Stewardship of the library and our public trust also includes regular daily maintenance and upkeep for facilities that are available day and night throughout the year (except for major holidays.). The Library is more than a building of books; it is a place to meet, connect, learn and explore. The Library Fund budget is passed annually by the Library Board of Trustees. Fund Summary Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Property Taxes 6,739,362 7,252,000 7,252,000 7,252,000 Other Revenue 405,427 590,000 602,000 400,000 Charges for Services 445 - - - Fines and Forfeitures 84,204 60,000 17,600 - Interfund Transfers 195,000 275,948 269,266 209,000 Intergovernmental Revenue 300,330 108,000 258,000 238,000 Interest Income 108,898 15,000 50,000 15,000 Library Revenue 122,317 207,000 123,620 227,224 Total Revenue 7,955,983$ 8,507,948$ 8,572,486$ 8,341,224$ Operating Expenses Salary and Benefits 5,038,913 5,831,013 5,860,815 5,910,018 Services and Supplies 1,908,941 2,274,890 2,020,619 2,052,000 Miscellaneous 1,500 - - - Capital Outlay 2,353 12,500 6,500 8,500 Interfund Transfers 437,787 354,375 354,375 361,226 Total Expenses 7,389,495$ 8,472,778$ 8,242,309$ 8,331,744$ Net Surplus (Deficit) $ 566,488 $ 35,170 $ 330,177 $ 9,480 Beginning Fund Balance 2,069,643$ 2,399,820$ Ending Fund Balance 2,069,643$ 2,399,820$ 2,409,300$ 112 185 LIBRARY FUND FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Salary and Benefits 5,038,913$ 5,831,013$ 5,860,815$ 5,910,018$ 61010 - REGULAR PAY 2,656,266 3,043,810 3,043,810 3,184,270 61050 - PERMANENT PART-TIME 1,273,692 1,457,284 1,457,282 1,378,702 61110 - OVERTIME PAY 17,031 20,250 14,975 16,700 61415 - TERMINATION PAYOUTS 24,296 - 32,884 - 61420 - ANNUAL SICK LEAVE PAYOUT 912 - 2,219 - 61430 - VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)4,672 - - - 61510 - HEALTH INSURANCE 515,775 593,816 593,805 620,537 61610 - DENTAL INSURANCE 546 - - - 61615 - LIFE INSURANCE 2,114 2,119 2,118 2,262 61625 - AUTO ALLOWANCE 6,900 4,800 4,800 4,800 61626 - CELL PHONE ALLOWANCE 3,688 2,100 2,100 2,100 61630 - SHOE ALLOWANCE 540 540 540 540 61710 - IMRF 234,394 366,001 365,991 353,334 61725 - SOCIAL SECURITY 241,198 275,338 275,337 280,495 61730 - MEDICARE 56,890 64,955 64,954 66,278 Services and Supplies 1,908,941$ 2,274,890$ 2,020,619$ 2,052,000$ 61060 - SEASONAL EMPLOYEES 100,767 54,000 48,000 75,000 62185 - CONSULTING SERVICES 62,952 153,000 100,880 240,500 62205 - ADVERTISING 1,318 8,000 8,000 8,000 62210 - PRINTING 2,163 8,000 8,000 8,000 62225 - BLDG MAINTENANCE SERVICES 253,941 194,000 233,000 198,000 62235 - OFFICE EQUIPMENT MAINT - 10,000 10,000 10,000 62245 - OTHER EQMT MAINTENANCE - 1,300 1,300 1,300 62275 - POSTAGE CHARGEBACKS 5,074 2,600 2,600 2,600 62290 - TUITION 15,324 15,000 15,000 15,000 62295 - TRAINING & TRAVEL 31,030 42,000 20,000 25,000 62315 - POSTAGE 1,816 1,000 1,000 1,000 62340 - IT COMPUTER SOFTWARE 160,194 228,600 199,200 219,200 62341 - INTERNET SOLUTION PROVIDERS 218,463 235,000 253,481 255,000 62360 - MEMBERSHIP DUES 2,139 2,100 2,100 2,100 62375 - RENTALS 59,623 59,740 - - 62380 - COPY MACHINE CHARGES 6,706 12,900 12,900 10,000 62506 - WORK- STUDY 9,436 9,700 6,400 7,300 62705 - BANK SERVICE CHARGES 6,923 5,700 5,700 5,700 64009 - UTILITIES - COE WATER - 26,400 26,400 26,400 64015 - NATURAL GAS 23,897 29,900 28,500 28,500 64505 - TELECOMMUNICATIONS 17,905 3,500 3,500 3,500 64540 - TELECOMMUNICATIONS - WIRELESS 2,569 2,000 2,000 2,000 65025 - FOOD 15,407 20,000 6,358 10,000 65040 - JANITORIAL SUPPLIES 10,285 12,000 12,000 12,000 65050 - BLDG MAINTENANCE MATERIAL 25,320 30,000 35,000 35,000 65095 - OFFICE SUPPLIES 77,173 70,000 70,000 70,000 65100 - LIBRARY SUPPLIES 116,931 237,750 86,200 130,000 65125 - OTHER COMMODITIES - 25,000 - - 65555 - IT COMPUTER HARDWARE 36,112 45,000 45,000 30,000 65628 - Library Electronic Resources 26,839 - - - 65630 - LIBRARY BOOKS 503,427 591,300 646,400 516,400 65635 - PERIODICALS 18,692 18,700 15,200 9,500 65641 - AUDIO VISUAL COLLECTIONS 95,517 120,700 116,500 95,000 65650 - VISUAL MEDIA COLLECTION 999 - - - Miscellaneous 1,500$ -$ -$ -$ 65141 - FITNESS INCENTIVE 1,500 - - - Capital Outlay 2,353$ 12,500$ 6,500$ 8,500$ 65503 - FURNITURE / FIXTURES / EQUIPMENT 2,348 5,500 1,500 1,500 65550 - AUTOMOTIVE EQUIPMENT 5 7,000 5,000 7,000 Interfund Transfers 437,787$ 354,375$ 354,375$ 361,226$ 62305 - RENTAL OF AUTO-FLEET MAINTENANCE 5,440 5,440 5,440 5,440 62309 - RENTAL OF AUTO REPLACEMENT 4,885 4,885 4,885 4,885 66019 - COMPONENT UNIT DISBURSEMENT 427,462 - - - 66131 - TRANSFER TO GENERAL FUND - 274,050 274,050 280,901 66132 - TRANSFER TO HUMAN SERVICES FUND - 70,000 70,000 70,000 Grand Total $ 7,389,495 $ 8,472,778 $ 8,242,309 $ 8,331,744 113 2021 ADOPTED BUDGET - OTHER FUNDS #186 – Library Debt Service Fund Description 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 at the Main library and the branch locations. 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. Fund Summary Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Property Taxes 350,000 480,144 480,144 482,243 Total Revenue 350,000$ 480,144$ 480,144$ 482,243$ Operating Expenses Debt Service 353,438 480,144 480,144 482,243 Total Expenses 353,438$ 480,144$ 480,144$ 482,243$ Net Surplus (Deficit)(3,438)$ -$ -$ -$ Beginning Fund Balance 1,144$ 1,144$ Ending Fund Balance 1,144$ 1,144$ 1,144$ 114 186 LIBRARY DEBT SERVICE FUND FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Debt Service 353,438$ 480,144$ 480,144$ 482,243$ 68305 - DEBT SERVICE- PRINCIPAL 182,561 222,648 222,648 232,343 68315 - DEBT SERVICE- INTEREST 170,877 257,496 257,496 249,900 Grand Total $ 353,438 $ 480,144 $ 480,144 $ 482,243 115 2021 ADOPTED BUDGET - OTHER FUNDS #187 – Library Capital Fund Fund Description This fund accounts for all of the library’s capital outlay expenditures not financed by annual operations or maintenance. Projects funded from Fund 187 are included in the City’s Capital Improvement Plan. They are developed as part of a multi -year long-term program to construct, rehabilitate or otherwise improve the library’s assets. Fund Summary Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Property Taxes - - - - Other Revenue 2,221,274 543,000 - 449,000 Total Revenue 2,221,274$ 543,000$ -$ 449,000$ Operating Expenses Services and Supplies 22,462 - - - Capital Outlay 538,877 543,000 543,000 449,000 Interfund Transfers 1,250,000 - - - Total Expenses 1,811,339$ 543,000$ 543,000$ 449,000$ Net Surplus (Deficit)409,934$ -$ (543,000)$ -$ Beginning Fund Balance 1,378,484$ 835,484$ Ending Fund Balance 1,378,484$ 835,484$ 835,484$ 116 187 LIBRARY CAPITAL IMPROVEMENT FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Services and Supplies 22,462$ -$ -$ -$ 62716 - BOND ISSUANCE COSTS 22,462 - - - Capital Outlay 538,877$ 543,000$ 543,000$ 449,000$ 65515 - OTHER IMPROVEMENTS 538,877 543,000 543,000 449,000 Interfund Transfers 1,250,000$ -$ -$ -$ 66019 - COMPONENT UNIT DISBURSEMENT 1,250,000 - - - Grand Total $ 1,811,339 $ 543,000 $ 543,000 $ 449,000 117 2021 ADOPTED BUDGET - OTHER FUND S #200 – Motor Fuel Tax Fund Description The Motor Fuel Tax Funds are authorized by the Illinois Department of Transportation and are appropriated as part of the City's share of the gasoline tax. This funding also includes Transportation Renewal Funds authorized by the State of Illinois 2019 Rebuild Illinois legislation. Funding is used for capital improvements involving street maintenance, street resurfacing, and signal upgrade projects. The Motor Fuel Tax funds are also used for operations and maintenance activities such as street cleaning, street sweeping, and snow removal operations. The City was able to move additional eligible expenses from the General Fund into the Motor Fuel Tax Fund in 2020, due to new revenue from the Rebuild Illinois Funds. Fund Summary Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Other Revenue - - - - Intergovernmental Revenue 2,443,580 3,220,400 3,656,706 3,656,700 Interest Income 47,204 12,000 20,000 12,000 Total Revenue 2,490,784$ 3,232,400$ 3,676,706$ 3,668,700$ Operating Expenses Services and Supplies - 990,000 690,000 1,038,000 Capital Outlay 874,910 1,450,000 1,450,000 2,284,000 Interfund Transfers 982,897 1,044,987 1,044,987 1,044,987 Total Expenses 1,857,806$ 3,484,987$ 3,184,987$ 4,366,987$ Net Surplus (Deficit)632,978$ (252,587)$ 491,719$ (698,287)$ Beginning Fund Balance 2,669,032$ 3,160,751$ Ending Fund Balance 2,669,032$ 3,160,751$ 2,462,464$ 118 200 MOTOR FUEL TAX FUND FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Services and Supplies -$ 990,000$ 690,000$ 1,038,000$ 62509 - SERVICE AGREEMENTS/ CONTRACTS - 120,000 120,000 120,000 64006 - LIGHTING - 170,000 120,000 170,000 64007 - TRAFFIC LIGHT ELECTRICITY - 75,000 50,000 75,000 65015 - CHEMICALS/ SALT - 625,000 400,000 625,000 65055 - MATER. TO MAINT. IMP.- - - 48,000 Capital Outlay 874,910$ 1,450,000$ 1,450,000$ 2,284,000$ 65515 - OTHER IMPROVEMENTS 874,910 1,450,000 1,450,000 2,284,000 Interfund Transfers 982,897$ 1,044,987$ 1,044,987$ 1,044,987$ 66131 - TRANSFER TO GENERAL FUND 982,897 1,044,987 1,044,987 1,044,987 Grand Total $ 1,857,806 $ 3,484,987 $ 3,184,987 $ 4,366,987 119 2021 ADOPTED BUDGET - OTHER FUND S #205 – Emergency Telephone System Fund Description In accordance with Illinois Public Act 85 -978, the City of Evanston enacted Ordinance 133 -O-90 by referendum in December of 1990 . The purpose of the Ordinance was to establish an Enhanced 9-1 -1 system. Per the legislature, an Emergency Tel ephone System Board (ETSB) was established. The 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. In 2020, the Fund receive d a grant of $240,821 to upgrade call handling equipment for Next Generation 911 system requirements. This grant is shown as Other Revenue in the financial summary below, and the matching expense is in Capital Outlay. Also in 2020, t he Fund began supporting a seven year contract for the purchase of a new radio system for Police Officers and the 9 -1 -1 center, in the amount of $2 39,000 per year. Maintenance Expenses on the new radios are projected to increase $80,000 per year, which is included in Services and Supplies. Financial Summary Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Other Taxes 1,468,418 1,321,600 1,321,600 1,321,600 Intergovernmental Revenue - 240,821 240,821 - Interest Income 19,739 7,000 7,000 7,000 Total Revenues 1,488,157$ 1,569,421$ 1,569,421$ 1,328,600$ Expenses Salary and Benefits 613,443 634,981 649,347 742,978 Services and Supplies 268,859 374,000 374,000 374,000 Insurance and Other Chargebacks 18,229 18,230 18,230 18,230 Capital Outlay 4,698 534,163 534,163 299,163 Interfund Transfers 74,034 260,000 260,000 90,000 Total Expenses 979,263$ 1,821,374$ 1,835,740$ 1,524,371$ Net Surplus (Deficit)508,895$ (251,953)$ (266,319)$ (195,771)$ Beginning Fund Balance 1,270,960$ 1,004,641$ Ending Fund Balance 1,270,960$ 1,004,641$ 808,870$ 120 205 EMERGENCY TELEPHONE (E911) FUND FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Salary and Benefits 613,443$ 634,981$ 649,347$ 742,978$ 61010 - REGULAR PAY 463,795 473,325 473,325 533,437 61110 - OVERTIME PAY 2,300 2,000 2,000 2,000 61420 - ANNUAL SICK LEAVE PAYOUT 1,335 - - - 61510 - HEALTH INSURANCE 80,237 79,656 79,656 119,273 61615 - LIFE INSURANCE 616 591 591 697 61635 - UNIFORM ALLOWANCE 1,700 1,700 1,700 3,400 61710 - IMRF 29,345 41,369 41,269 43,102 61725 - SOCIAL SECURITY 27,649 29,452 29,452 33,284 61730 - MEDICARE 6,466 6,888 6,888 7,785 Services and Supplies 268,859$ 374,000$ 374,000$ 374,000$ 62225 - BLDG MAINTENANCE SERVICES - 3,500 3,500 3,500 62295 - TRAINING & TRAVEL 6,093 7,500 7,500 7,500 62360 - MEMBERSHIP DUES 424 900 900 900 62509 - SERVICE AGREEMENTS/ CONTRACTS 212,422 305,000 305,000 305,000 62705 - BANK SERVICE CHARGES 8 - - - 64505 - TELECOMMUNICATIONS 2,598 3,400 3,400 3,400 64540 - TELECOMMUNICATIONS - WIRELESS 35,449 34,000 34,000 34,000 65020 - CLOTHING 248 1,200 1,200 1,200 65085 - MINOR EQUIPMENT & TOOLS 11,111 15,000 15,000 15,000 65095 - OFFICE SUPPLIES 505 1,500 1,500 1,500 65620 - OFFICE MACH. & EQUIP.- 2,000 2,000 2,000 Insurance and Other Chargebacks 18,229 18,230 18,230 18,230 66130 - TRANSFER TO INSURANCE 18,229 18,230 18,230 18,230 Capital Outlay 4,698 534,163 534,163 299,163 65515 - OTHER IMPROVEMENTS - 534,163 534,163 299,163 65625 - FURNITURE & FIXTURES 4,698 - - - Interfund Transfers 74,034 260,000 260,000 90,000 66025 - TRANSFER TO DEBT SERVICE - ERI 14,034 - - - 66131 - TRANSFER TO GENERAL FUND 60,000 260,000 260,000 90,000 69605 - TRANSFER TO INSURANCE - - - - Grand Total $ 979,263 $ 1,821,374 $ 1,835,740 $ 1,524,371 121 2021 ADOPTED BUDGET - OTHER FUNDS #210 – Special Service Area #9 Fund Description Special Service Area (SSA) #9 (successor to SSA #4) was reestablished in 2019 to provide certain public services to supplement services currently or customarily pr ovided by the City to the Area. Services include the promotion and advertisement of the Area in order to a ttract businesses and consumers, and provide any other public services to the Area which the City may deem appropriate from time to time. Special services, as they apply to SSA#9 , include maintenance of public improve ments (e.g. landscaping) together with any such other further services necessary to the accomplishment of the improvement. SSA#9 is managed by Downtown Evanston (formerly EvMark), an Illinois not -for-profit corporation. Fund Summary Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Property Taxes 447,638 592,665 592,665 592,665 Interest Income 63 - - - Total Revenue 447,638$ 592,665$ 592,665$ 592,665$ Operating Expenses Services and Supplies 447,058 592,665 592,665 575,000 Total Expenses 447,058$ 592,665$ 592,665$ 575,000$ Net Surplus (Deficit)580$ -$ -$ 17,665$ Beginning Fund Balance (226,193)$ (226,193)$ Ending Fund Balance (226,193)$ (226,193)$ (208,528)$ 122 210 SPECIAL SERVICE AREA (SSA) #9 FUND FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Services and Supplies 447,058$ 592,665$ 592,665$ 575,000$ 62517 - SPECIAL SERVICE AREA AGREEMENT 447,058 592,665 592,665 575,000 Grand Total $ 447,058 $ 592,665 $ 592,665 $ 575,000 123 2021 ADOPTED BUDGET - OTHER FUNDS #215 – Community Development Block Grant Fund Description The City is a federal entitlement community and receives Community Development Block Grant (CDBG) 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 m edian income. In 2020, the City began receiving funding through the CDBG -CV program, which specifically supports the City’s COVID-19 response. Some funding will be received in 2020 and 2021. Fund Summary Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Other Revenue 790 - - - Intergovernmental Revenue 1,840,947 1,963,875 2,112,281 2,758,514 Total Revenue 1,841,737$ 1,963,875$ 2,112,281$ 2,758,514$ Operating Expenses Salary and Benefits 413,937 491,382 420,928 319,997 Services and Supplies 7,416 61,450 180,000 506,200 Miscellaneous 97,066 1,360,648 177,000 1,700,000 Insurance and Other Chargebacks 314,712 18,230 448,799 150,000 Capital Outlay 654,902 - 788,222 - Community Sponsored Organizations 325,773 30,000 78,002 80,000 Interfund Transfers 27,988 2,165 19,330 - Total Expenses 1,841,793$ 1,963,875$ 2,112,281$ 2,756,197$ Net Surplus (Deficit)(56)$ -$ -$ 2,317$ Beginning Fund Balance 63,297$ 63,297$ Ending Fund Balance 63,297$ 63,297$ 65,614$ 124 215 CDBG FUND FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Salary and Benefits 413,937$ 491,382$ 420,928$ 319,997$ 61010 - REGULAR PAY 260,218 317,119 260,602 202,751 61050 - PERMANENT PART-TIME 49,194 46,524 46,524 32,940 61110 - OVERTIME PAY 1,040 - - - 61510 - HEALTH INSURANCE 59,926 67,373 53,961 47,139 61615 - LIFE INSURANCE 192 179 143 94 61625 - AUTO ALLOWANCE 51 - - - 61626 - CELL PHONE ALLOWANCE 482 405 176 - 61630 - SHOE ALLOWANCE 180 135 - - 61710 - IMRF 19,553 31,784 32,075 19,043 61725 - SOCIAL SECURITY 18,723 22,581 22,950 14,613 61730 - MEDICARE 4,379 5,282 4,497 3,417 Services and Supplies 7,416$ 61,450$ 180,000$ 506,200$ 61060 - SEASONAL EMPLOYEES 3,809 - 25,000 - 62205 - ADVERTISING 2,443 1,000 500 1,000 62275 - POSTAGE CHARGEBACKS 67 350 350 350 62285 - COURIER CHARGES 26 150 150 150 62295 - TRAINING & TRAVEL 11 1,500 1,500 1,500 62360 - MEMBERSHIP DUES 940 - - - 62380 - COPY MACHINE CHARGES - 800 300 800 62665 - CONTRIB TO OTHER AGENCIES - 55,250 - - 62705 - BANK SERVICE CHARGES 64 - - - 64545 - PERSONAL COMPUTER SOFTWARE - 2,000 2,000 2,000 65095 - OFFICE SUPPLIES - 400 200 400 65535 - REHAB LOANS 56 - - - Miscellaneous 97,066$ 1,360,648$ 177,000$ 1,700,000$ 62490 - OTHER PROGRAM COSTS 19,079 1,360,648 157,000 1,700,000 63045 - SUMMER YOUTH EMPLOYMENT 43,400 - - - 63072 - EVANSTON SCHOLARS 11,200 - - - 63073 - CJE SENIOR LIFE 23,387 - 20,000 - Insurance and Other Chargebacks 314,712 18,230 448,799 150,000 62740 - OTHER CHARGES-CHARGEBACK 296,483 - 448,799 150,000 66130 - TRANSFER TO INSURANCE 18,229 18,230 - - Capital Outlay 654,902 - 788,222 - 62790 - FOSTER FIELD PK 225,615 - 71,817 - 62840 - ALLEY PAVING PROGRAM 323,516 - 457,290 - 62845 - SPECIAL ASSESSMENTS-ALLEY 12,462 - 30,000 - 63025 - MASON PARK 11,000 - - - 63055 - MCGAW YMCA ELEVATOR 56,400 - - - 63105 - CLYDE BRUMMEL PK 20,970 - 2,330 - 65682 - STREETS 4,940 - - - Community Sponsored Organizations 325,773$ 30,000$ 78,002$ 80,000$ 62890 - INFANT WELFARE SOCIETY 97,249 - 8,002 - 62930 - GIRL SCOUTS MAKING CHOICE 5,500 - - - 62935 - JAMES MORAN CENTER 20,400 - - - 62945 - YOUTH JOB CENTER OF EVANSTON 27,399 - - - 62946 - REBA REPLACE EARLY LEARNING CENTER 20,030 - 15,000 - 62954 - IMPACT BEHAVIORAL HLT PTNRS (COMMUNITY UNITY 1)13,000 - - - 62955 - YWCA SHELTER PROGRAM 35,000 - - - 62960 - INTERFAITH ACTION COUNCIL 15,020 - - - 62961 - BOOKS AND BREAKFAST 5,620 - - - 62962 - THE HARBOUR, INC.5,200 - - - 62970 - CONNECTION FOR HOMELESS 25,000 - - - 62980 - NORTH SHORE SENIOR CENTER 8,600 - - - 63065 - DIRECT FINANCIAL ASSISTANCE TO BUSINESSES - 30,000 25,000 50,000 63120 - MEALS AT HOME 14,200 - - - 63125 - OPEN STUDIO PROJECT 4,800 - - - 63135 - TODDLER TOWN DAY CARE HVAC 9,855 - - - 67030 - FAMILY FOCUS 11,400 - - - 67070 - SHORE COMMUNITY SERVICES 7,500 - - - Interfund Transfers 27,988$ 2,165$ 19,330$ -$ 62305 - RENTAL OF AUTO-FLEET MAINTENANCE 9,606 825 400 - 62309 - RENTAL OF AUTO REPLACEMENT 4,592 1,340 700 - 66025 - TRANSFER TO DEBT SERVICE - ERI 13,790 - - - Grand Total $ 1,841,793 $ 1,963,875 $ 2,112,281 $ 2,756,197 125 2021 ADOPTED BUDGET - OTHER FUNDS #220 – Community Development Block Grant Loan Fund Description The CDBG Loan Fund is a revolving loan fund. Its purpose is to provide 0 -3% interest loans that may be deferred or amortized to rehab income eligible one - and two-unit owner -occupied residential properties and multi-family rental properties that are occupied by income -eligible households under HUD regulations. It also provides deferred loans for income -eligible homeowners to demolish unsafe garages and dangerous trees. Funds are prioritized for properties with code violations, as w ell as for energy efficiency and accessibility. 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 are used to fund new eligible projects. Additionally, repayments on CDBG loans made to businesses are deposited into this fund and may be used for CDBG economic development activities. Revolving loan funds must be used before additional entitlement funds for eligible activities. Fund Summary Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Other Revenue 47,376 175,000 50,000 110,000 Interest Income 9,096 - - - Total Revenue 56,473$ 175,000$ 50,000$ 110,000$ Operating Expenses Services and Supplies 674 175,000 175,000 175,000 Miscellaneous 1,607 - 25 - Total Expenses 2,281$ 175,000$ 175,025$ 175,000$ Net Surplus (Deficit)54,192$ -$ (125,025)$ (65,000)$ Beginning Fund Balance 227,385$ 102,360$ Ending Fund Balance 227,385$ 102,360$ 37,360$ 126 220 CDBG LOAN FUND FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Services and Supplies 674$ 175,000$ 175,000$ 175,000$ 65535 - REHAB LOANS 674 175,000 175,000 175,000 Miscellaneous 1,607$ -$ 25$ -$ 62490 - OTHER PROGRAM COSTS 1,607 - 25 - Grand Total $ 2,281 $ 175,000 $ 175,025 $ 175,000 127 2021 ADOPTED BUDGET - OTHER FUNDS #235 – Neighborhood Improvement Fund Description The Neighborhood Improvement Fund is used for special improvement projects in the Dempster - Dodge Shopping Center and the Main Street Commons area. Financial Summary Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Interest Income 904 - - - Total Revenue 904$ -$ -$ -$ Operating Expenses Services and Supplies 113 - - - Interfund Transfers - - 150,000 - Total Expenses 113$ -$ 150,000$ -$ Net Surplus (Deficit)791$ -$ (150,000)$ -$ Beginning Fund Balance 171,864$ 21,864$ Ending Fund Balance 171,864$ 21,864$ 21,864$ 128 235 NEIGHBORHOOD IMPROVEMENT FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Services and Supplies 113$ -$ -$ -$ 62705 - BANK SERVICE CHARGES 113 - - - Interfund Transfers -$ -$ 150,000$ -$ 66156 - TRANSFER TO CAPITAL IMPROVEMENT FUND - - 150,000 - Grand Total $ 113 $ - $ 150,000 $ - 129 2021 ADOPTED BUDGET - OTHER FUNDS #240 – HOME Fund Description The HOME Investment Partnership Program addresses the affordable housing needs of low - and moderate-income individuals and families by preserving existing and producing new affordable housing, and by providing rent and utility assistance to low income households that enable them to afford market rate housing. HOME funds are used to: ● Finance the acquisition and/or rehabilitation of existing residential units; ● Fund new construction of affordable housing; ● Fund Tenant Based Rental Assistance (TBRA). Fund Summary Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Other Revenue 22,515 25,000 34,000 25,000 Intergovernmental Revenue 232,564 634,528 493,528 540,453 Interest Income 5,071 150 150 150 Total Revenue 260,149$ 659,678$ 527,678$ 565,603$ Operating Expenses Salary and Benefits 24,899 35,719 35,719 63,876 Services and Supplies 220,288 622,565 490,565 500,565 Miscellaneous 290 500 500 500 Insurance and Other Chargebacks 14,471 894 894 - Total Expenses 259,948$ 659,678$ 527,678$ 564,941$ Net Surplus (Deficit)201$ -$ -$ 662$ Beginning Fund Balance 7,526$ 7,526$ Ending Fund Balance 7,526$ 7,526$ 8,188$ 130 240 HOME FUND FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Salary and Benefits 24,899$ 35,719$ 35,719$ 63,876$ 61010 - REGULAR PAY 19,463 28,249 28,249 40,651 61510 - HEALTH INSURANCE 2,793 2,836 2,836 8,627 61615 - LIFE INSURANCE 2 3 3 35 61710 - IMRF 1,219 2,469 2,469 3,855 61725 - SOCIAL SECURITY 1,152 1,752 1,752 2,957 61730 - MEDICARE 269 410 410 692 Services and Supplies 220,288$ 622,565$ 490,565$ 500,565$ 62295 - TRAINING & TRAVEL 310 - - - 62360 - MEMBERSHIP DUES 500 500 500 500 62705 - BANK SERVICE CHARGES 62 65 65 65 65535 - REHAB LOANS 219,416 412,000 490,000 200,000 65538 - TENANT-BASED RENTAL ASSISTANCE - 210,000 - 300,000 Miscellaneous 290$ 500$ 500$ 500$ 62490 - OTHER PROGRAM COSTS 290 500 500 500 Insurance and Other Chargebacks 14,471$ 894$ 894$ -$ 62740 - OTHER CHARGES-CHARGEBACK 13,577 - - - 66130 - TRANSFER TO INSURANCE 894 894 894 - Grand Total $ 259,948 $ 659,678 $ 527,678 $ 564,941 131 2021 ADOPTED BUDGET - OTHER FUNDS #250 – Affordable Housing Fund Description The Affordable Housing Fund must be used to address the housing needs of low -, moderate and middle-income individuals and families by promoting, preserving, and producing affordable housing; providing housing-related services; and providing support for agencies and organizations that actively address these housing needs, including: ● Funding a tenant/landlord program. ● Funding expenses relating to acquisition of vacant and blighted properties through the Cook County No Cash Bid program and to pursue judicial deeds on properties with City liens. ● Providing funds for the acquisition, rehabilitation, and new construction of affordable housing. ● Providing gap funding for affordable housing projects funded primarily with Low Income Housing Tax Credits or other sources, particularly for projects with units restricted to households with incomes that do not exceed 50% of the area median. ● 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 housing programs including the Senior Handyman Program, Senior Bridge Housing, and management of the IHO Wait List. ● Administration of the Inclusionary Housing Ordinance, development of a comprehensive Affordable Housing Plan, and implementation of the strategies in that plan. Fund Summary Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Other Taxes 63,000 75,000 30,000 75,000 Other Revenue 2,737,534 130,600 160,600 175,600 Intergovernmental Revenue 11,013 - 250,000 658,000 Interest Income 41,126 16,581 27,000 5,700 Total Revenue 2,852,672$ 222,181$ 467,600$ 914,300$ Operating Expense Salary and Benefits 127,835 142,316 142,317 202,684 Services and Supplies 81,022 1,478,550 636,725 2,031,050 Miscellaneous 52,881 57,500 32,500 102,510 Insurance and Other Chargebacks 11,785 5,000 5,000 17,000 Capital Outlay 3,434 10,000 10,000 10,000 Community Sponsored Organizations 15,267 20,000 20,000 166,000 Total Expenses 292,224$ 1,713,366$ 846,542$ 2,529,244$ Net Surplus (Deficit)2,560,447$ (1,491,185)$ (378,942)$ (1,614,944)$ Beginning Fund Balance 3,925,602$ 3,546,660$ Ending Fund Balance 3,925,602$ 3,546,660$ 1,931,716$ 132 250 AFFORDABLE HOUSING FUND FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Salary and Benefits 127,835$ 142,316$ 142,317$ 202,684$ 61010 - REGULAR PAY 97,710 107,570 107,570 143,874 61510 - HEALTH INSURANCE 15,742 16,098 16,098 27,050 61615 - LIFE INSURANCE 107 109 109 104 61625 - AUTO ALLOWANCE 934 934 934 934 61626 - CELL PHONE ALLOWANCE 225 225 225 225 61710 - IMRF 6,146 9,402 9,402 12,194 61725 - SOCIAL SECURITY 5,607 6,401 6,402 9,038 61730 - MEDICARE 1,364 1,577 1,577 2,205 Services and Supplies 81,022$ 1,478,550$ 636,725$ 2,031,050$ 62227 - ADVOCACY SERVICES - 27,500 - - 62705 - BANK SERVICE CHARGES 328 50 50 50 65025 - FOOD 50 - - - 65496 - WAITLIST MANAGEMENT - 30,000 38,675 30,000 65497 - LANDLORD-TENANT 54,531 70,000 72,000 70,000 65498 - EMERGENCY HOTEL VOUCHERS 5,613 10,000 5,000 10,000 65500 - HMIS 20,500 21,000 21,000 21,000 65530 - DEVELOPMENT GRANTS/FORGIVABLE LOANS - 1,000,000 500,000 1,000,000 65535 - REHAB LOANS - 320,000 - 400,000 Miscellaneous 52,881$ 57,500$ 32,500$ 102,510$ 62490 - OTHER PROGRAM COSTS 52,356 55,000 30,000 100,010 62770 - MISCELLANEOUS 525 2,500 2,500 2,500 Insurance and Other Chargebacks 11,785$ 5,000$ 5,000$ 17,000$ 62740 - OTHER CHARGES-CHARGEBACK 11,785 5,000 5,000 17,000 Capital Outlay 3,434$ 10,000$ 10,000$ 10,000$ 62489 - SITE MAINTENANCE 3,434 10,000 10,000 10,000 Community Sponsored Organizations 15,267$ 20,000$ 20,000$ 166,000$ 63095 - HANDYMAN PROGRAM 15,267 20,000 20,000 20,000 Grand Total $ 292,224 $ 1,713,366 $ 846,542 $ 2,529,244 133 2021 ADOPTED B UDGET - OTHER FUND S #320 – Debt Service Fund Description The debt service fund is used to account for payments on general obligations bonds. Debt supported by governmental funds is paid out of the debt service fund and abated through a transfer. Debt supported by enterprise funds are paid direct ly by those funds. The budgeted property tax revenue for FY 2021 is on the cash basis and represents the 2020 levy, which will primarily be received in calendar year 2021. The FY 2021 expenditures are budgeted on cash basis and are the actual payments re quired to be made during the fiscal year according to debt maturity schedules. The financial summary below includes an increase in property tax revenue of $1,414,342 in 2021. Financial Summary Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Property Taxes 10,581,996 12,521,931 12,521,931 13,936,263 Other Revenue 135,486 - - - Interfund Transfers 4,390,093 3,319,053 3,242,872 1,197,401 Interest Income 152,581 1,500 15,000 1,500 Total Revenue 15,260,156$ 15,842,484$ 15,779,803$ 15,135,164$ Operating Expenses Services and Supplies 7,034 - - - Debt Service 15,253,672 15,840,981 15,840,981 15,133,666 Total Expenses 15,260,706$ 15,840,981$ 15,840,981$ 15,133,666$ Net Surplus (Deficit)(550)$ 1,503$ (61,178)$ 1,498$ Beginning Fund Balance 417,431$ 356,253$ Ending Fund Balance 417,431$ 356,253$ 357,751$ 134 320 DEBT SERVICE FUND FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Services and Supplies 7,034$ -$ -$ -$ 62350 - FISCAL AGENT SERVICES 7,000 - - - 62705 - BANK SERVICE CHARGES 34 - - - Debt Service 15,253,672$ 15,840,981$ 15,840,981$ 15,133,666$ 68305 - DEBT SERVICE- PRINCIPAL 9,517,155 9,987,933 9,987,933 9,311,152 68315 - DEBT SERVICE- INTEREST 5,736,517 5,853,048 5,853,048 5,822,514 Grand Total $ 15,260,706 $ 15,840,981 $ 15,840,981 $ 15,133,666 135 2021 ADOPTED BUDGET - OTHER FUNDS #330 – Howard-Ridge TIF Fund Description The City Council adopted the Howard -Ridge Tax Increment Financing (TIF) District on January 26, 2004. This TIF will expire in 2027, with last year of collection in 2028. The TIF District is generally bounded on the north by various parcels that front Howa rd 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. This TIF district has supported the residential development at 415 Howard Street and the revitalization of commercial buildings at 629 -631, 623, 633, and 727 Howard Street. A new theater located at 721 -723 Howard Street was completed by the end of 2018. Financial Summary Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Property Taxes 680,510 695,000 1,050,000 968,000 Other Revenue 50,375 5,366 5,366 5,366 Interest Income 37,579 400 400 400 Total Revenue 768,465$ 700,766$ 1,055,766$ 973,766$ Operating Expenses Services and Supplies 591,468 368,000 368,000 335,000 Miscellaneous 1,771 - - - Insurance and Other Chargebacks 2,180 - - - Capital Outlay 12,188 - - 500,000 Debt Service 49,843 - - - Interfund Transfers 203,112 173,113 218,113 218,113 Total Expenses 860,562$ 541,113$ 586,113$ 1,053,113$ Net Surplus (Deficit)(92,097)$ 159,653$ 469,653$ (79,347)$ Beginning Fund Balance 2,124,765$ 2,594,418$ Ending Fund Balance 2,124,765$ 2,594,418$ 2,515,071$ 136 330 HOWARD-RIDGE TIF FUND FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Services and Supplies 591,468$ 368,000$ 368,000$ 335,000$ 62185 - CONSULTING SERVICES 1,059 5,000 5,000 5,000 62346 - REAL ESTATE TAX PAYMENTS TO COUNTY - 25,000 25,000 25,000 62509 - SERVICE AGREEMENTS/ CONTRACTS 44,158 - - - 62705 - BANK SERVICE CHARGES 28 - - - 62706 - REVENUE SHARING AGREEMENTS 544,690 333,000 333,000 300,000 64015 - NATURAL GAS 1,532 5,000 5,000 5,000 Miscellaneous 1,771$ -$ -$ -$ 62490 - OTHER PROGRAM COSTS 1,771 - - - Insurance and Other Chargebacks 2,180$ -$ -$ -$ 66040 - GENERAL ADMINISTRATION & SUPPORT 2,180 - - - Capital Outlay 12,188$ -$ -$ 500,000$ 65515 - OTHER IMPROVEMENTS 12,188 - - 500,000 Debt Service 49,843$ -$ -$ -$ 67210 - LOAN PAYMENT 48,812 - - - 68315 - DEBT SERVICE- INTEREST 1,031 - - - Interfund Transfers 203,112$ 173,113$ 218,113$ 218,113$ 66131 - TRANSFER TO GENERAL FUND 60,000 30,000 75,000 75,000 69320 - TRANSFERS TO DEBT SERVICE FUND 143,112 143,113 143,113 143,113 Grand Total $ 860,562 $ 541,113 $ 586,113 $ 1,053,113 137 2021 ADOPTED BUDGET - OTHER FUNDS #335 – West Evanston TIF Fund Description The City Council adopted the West Evanston Tax Increment Financing (TIF) District in September 2005. The TIF District is generally bounded on the north by Emerson Street and by various parcels that front Church Street, on the east by parcels that front Flo rence Avenue and Dodge Avenues, on the south by Dempster Street properties that front Dempster Street and Greenleaf Street, and on the west by the City of Evanston's border, properties that front Hartrey Avenue, and the property that fronts the west side of Dodge Avenue. The TIF District contains mixed residential uses, retail, commercial, industrial and institutional uses. Fund Summary Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Property Taxes 710,020 722,135 1,450,000 1,237,000 Other Revenue 11,311 11,000 11,000 11,000 Interest Income 11,795 4,000 4,000 4,000 Total Revenue 733,126$ 737,135$ 1,465,000$ 1,252,000$ Operating Expenses Services and Supplies 1,805 5,000 5,000 5,000 Miscellaneous - 200,000 50,000 200,000 Capital Outlay - 400,000 - 500,000 Debt Service 611,225 - - - Interfund Transfers 30,000 135,000 175,000 75,000 Total Expenses 643,031$ 740,000$ 230,000$ 780,000$ Net Surplus (Deficit)90,096$ (2,865)$ 1,235,000$ 472,000$ Beginning Fund Balance 710,476$ 1,945,476$ Ending Fund Balance 710,476$ 1,945,476$ 2,417,476$ 138 335 WEST EVANSTON TIF FUND FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Services and Supplies 1,805$ 5,000$ 5,000$ 5,000$ 62185 - CONSULTING SERVICES 1,797 5,000 5,000 5,000 62705 - BANK SERVICE CHARGES 8 - - - Miscellaneous -$ 200,000$ 50,000$ 200,000$ 62490 - OTHER PROGRAM COSTS - 200,000 50,000 200,000 Capital Outlay -$ 400,000$ -$ 500,000$ 65515 - OTHER IMPROVEMENTS - 400,000 - 500,000 Debt Service 611,225$ -$ -$ -$ 67210 - LOAN PAYMENT 500,000 - - - 68305 - DEBT SERVICE- PRINCIPAL 100,000 - - - 68315 - DEBT SERVICE- INTEREST 11,225 - - - Interfund Transfers 30,000$ 135,000$ 175,000$ 75,000$ 66020 - TRANSFERS TO OTHER FUNDS - 100,000 100,000 - 66131 - TRANSFER TO GENERAL FUND 30,000 35,000 75,000 75,000 Grand Total $ 643,031 $ 740,000 $ 230,000 $ 780,000 139 2021 ADOPTED BUDGET - OTHER FUNDS #340 – Dempster-Dodge TIF Fund Description 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 development - The Evanston Plaza Shopping Center - located at the southwest corner of the intersection of Dempster Street and Dodge Avenue. Fund Summary Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Property Taxes 122,797 122,797 122,797 147,000 Interfund Transfers - 100,000 100,000 - Total Revenue 122,797$ 222,797$ 222,797$ 147,000$ Operating Expenses Services and Supplies 1,061 2,000 2,000 2,000 Debt Service - - - - Interfund Transfers 70,870 165,870 165,870 168,923 Total Expenses 71,931$ 167,870$ 167,870$ 170,923$ Net Surplus (Deficit)50,866$ 54,927$ 54,927$ (23,923)$ Beginning Fund Balance 107,803$ 162,730$ Ending Fund Balance 107,803$ 162,730$ 138,807$ 140 340 DEMPSTER-DODGE TIF FUND FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Services and Supplies 1,061$ 2,000$ 2,000$ 2,000$ 62185 - CONSULTING SERVICES 1,059 2,000 2,000 2,000 62705 - BANK SERVICE CHARGES 2 - - - Interfund Transfers 70,870$ 165,870$ 165,870$ 168,923$ 66131 - TRANSFER TO GENERAL FUND 5,000 5,000 5,000 10,000 69320 - TRANSFERS TO DEBT SERVICE FUND 65,870 160,870 160,870 158,923 Grand Total $ 71,931 $ 167,870 $ 167,870 $ 170,923 141 2021 ADOPTED BUDGET- OTHER FUNDS #345 – Chicago-Main TIF Fund Description The City Council adopted the Chicago-Main Tax Increment Financing (TIF) district #8 in January 2013. The goal of this TIF district is to support the continued development of the thriving business district located near the intersection of Chicago Avenue and Main Street. In October 2013, the Chicago Main TIF Advisory Committee held its inaugural meeting. This committee reviews all expenditures from the TIF and provides recommendations to the City Council prior to review of any expenditure from the TIF. Bonds were issued in 2018 for the TIF to fund engineering work on a water main and streetscape project. Construction on this project began in 2020, with additional bonds to be issued for the project in 2021. Fund Summary Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Property Taxes 603,848 607,043 1,000,000 879,000 Other Revenue - - - 1,130,000 Interest Income 10,673 - - - Total Revenue 614,522$ 607,043$ 1,000,000$ 2,009,000$ Operating Expenses Services and Supplies 1,067 5,000 5,000 5,000 Capital Outlay - 430,000 430,000 1,130,000 Interfund Transfers 100,610 318,820 260,610 262,843 Total Expenses 101,677$ 753,820$ 695,610$ 1,397,843$ Net Surplus (Deficit)512,844$ (146,777)$ 304,390$ 611,157$ Beginning Fund Balance 686,753$ 991,143$ Ending Fund Balance 686,753$ 991,143$ 1,602,300$ 142 345 CHICAGO-MAIN TIF FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Services and Supplies 1,067$ 5,000$ 5,000$ 5,000$ 62185 - CONSULTING SERVICES 1,059 5,000 5,000 5,000 62705 - BANK SERVICE CHARGES 8 - - - Capital Outlay -$ 430,000$ 430,000$ 1,130,000$ 65515 - OTHER IMPROVEMENTS - 430,000 430,000 1,130,000 Interfund Transfers 100,610$ 318,820$ 260,610$ 262,843$ 66126 - TRANSFER TO RESERVES - 58,210 - - 66131 - TRANSFER TO GENERAL FUND 5,000 30,000 30,000 30,000 69320 - TRANSFERS TO DEBT SERVICE FUND 95,610 230,610 230,610 232,843 Grand Total $ 101,677 $ 753,820 $ 695,610 $ 1,397,843 143 2021 ADOPTED BUDGE T - OTHER FUNDS #350 – Special Service Area #6 Fund Description The City Council adopted Special Service Area #6 (SSA #6) on July 13, 2015. Special Service Area #6 is comprised of the commercial areas of Dempster Street, Chicago Avenue, and Main Street between Hinman and Maple. SSA #6 is intended to provide marketing as well as aesthetic and streetscape improvements such as signage, lighting, landscaping, public art, and holiday decorations to the area. SSA #6 will remain in place for 12 years, for which the tax cap will be set at 0.45% of the equalized assessed value. SSA6 is managed by The Main Dempster Mile organization, an Illinois not -for -profit corporation. Fund Summary Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Property Taxes 223,306 221,000 221,000 221,000 Interest Income 2,304 500 500 500 Total Revenue 225,611$ 221,500$ 221,500$ 221,500$ Operating Expenses Services and Supplies 223,368 221,500 221,500 221,500 Total Expenses 223,368$ 221,500$ 221,500$ 221,500$ Net Surplus (Deficit)2,243$ -$ -$ -$ Beginning Fund Balance 5,342$ 5,342$ Ending Fund Balance 5,342$ 5,342$ 5,342$ 144 350 SPECIAL SERVICE AREA (SSA) #6 FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Services and Supplies 223,368$ 221,500$ 221,500$ 221,500$ 62272 - OTHER PROFESSIONAL SERVICES 223,366 221,500 221,500 221,500 62705 - BANK SERVICE CHARGES 2 - - - Grand Total $ 223,368 $ 221,500 $ 221,500 $ 221,500 145 2021 ADOPTED BUDGET - OTHER FUNDS #355 - Special Service Area #7 Fund Description Special Service Area (SSA) #7 supports commercial properties located in the Central Street merchant district. SSA #7 represents the east portion of Central Street located between Hartrey on the west, Eastwood on the east, Isabella on the north and Lincoln on the south. The purpose of the Central Street SSA districts are to help the merchant association grow and establish a stable funding stream for merchant and business district activitie s that range from street beautification (planters, street furniture, etc.) to programmatic needs (event management, marketing support, and organizational management). Fund Summary Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Property Taxes - 154,600 130,000 154,800 Total Revenue -$ 154,600$ 130,000$ 154,800$ Operating Expenses Services and Supplies - 154,600 130,000 115,000 Total Expenses -$ 154,600$ 130,000$ 115,000$ Net Surplus (Deficit)-$ -$ -$ 39,800$ Beginning Fund Balance -$ -$ Ending Fund Balance -$ -$ 39,800$ 146 355 SPECIAL SERVICE AREA (SSA) #7 FUND FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Services and Supplies -$ 154,600$ 130,000$ 115,000$ 62517 - SPECIAL SERVICE AREA AGREEMENT - 154,600 130,000 115,000 Grand Total $ - $ 154,600 $ 130,000 $ 115,000 147 2021 ADOPTED BUDGET - OTHER FUNDS #360 - Special Service Area #8 Fund Description Special Service Area (SSA) #8 supports commercial properties located in the Central Street merchant district. SSA #8 represents the west portion of Central Street be located between Central Park Ave. on the west and Ewing Ave. on the east. The purpose of the Central Street SSA districts are to help the merchant association grow and establish a stable funding stream for merchant and business district activities that range from street beautification (planters, street furniture, etc.) to prog rammatic needs (event management, marketing support, and organizational management). Fund Summary Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Property Taxes - 60,200 60,200 60,200 Total Revenue -$ 60,200$ 60,200$ 60,200$ Operating Expenses Services and Supplies - 60,200 60,200 60,200 Total Expenses -$ 60,200$ 60,200$ 60,200$ Net Surplus (Deficit)-$ -$ -$ -$ Beginning Fund Balance -$ -$ Ending Fund Balance -$ -$ -$ 148 360 SPECIAL SERVICE AREA (SSA) #8 FUND FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Services and Supplies -$ 60,200$ 60,200$ 60,200$ 62517 - SPECIAL SERVICE AREA AGREEMENT - 60,200 60,200 60,200 Grand Total $ - $ 60,200 $ 60,200 $ 60,200 149 2021 ADOPTED BUDGET - OTHER FUND S #415 – Capital Improvements Fund Description This fund accounts for all capital outlay expend itures not financed by annual operations or maintenance budgets included in other f unds as outlined in the detailed Capital Improvement Plan. Projects financed in the Capital Improvements Fund are developed as part of a multi-year long-term program to construct, rehabilitate or otherwise improve physical city assets, including (but not limited to) streets, water main, sewer, bridges, sidewalks, facilities, parks, and the water treatment plant . More information on projects can be found in the detailed Capital Improvement Plan in Part VI of the budget document. Fund Summary Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Other Revenue 8,475,837 12,192,000 7,245,000 7,645,000 Charges for Services 84,261 - - - Interfund Transfers 198,181 320,000 320,000 - Intergovernmental Revenue 894,216 510,000 - - Interest Income 291,706 50,000 75,000 - Total Revenue 9,944,202$ 13,072,000$ 7,640,000$ 7,645,000$ Operating Expenses Salary and Benefits 664,469 671,344 671,344 696,766 Services and Supplies 2,212,654 - 150,000 - Miscellaneous 150 - - - Capital Outlay 8,001,288 16,380,537 7,000,000 9,705,000 Interfund Transfers 303,644 - 290,000 - Total Expenses 11,182,204$ 17,051,881$ 8,111,344$ 10,401,766$ Net Surplus (Deficit)(1,238,002)$ (3,979,881)$ (471,344)$ (2,756,766)$ Beginning Fund Balance 12,660,246$ 12,188,902$ Ending Fund Balance 12,660,246$ 12,188,902$ 9,432,136$ 150 415 CAPITAL IMPROVEMENTS FUND FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Salary and Benefits 664,469$ 671,344$ 671,344$ 696,766$ 61010 - REGULAR PAY 505,885 510,746 510,746 530,932 61110 - OVERTIME PAY 1,697 - - - 61415 - TERMINATION PAYOUTS 6,768 - - - 61430 - VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)3,058 - - - 61510 - HEALTH INSURANCE 71,164 72,292 72,292 77,684 61615 - LIFE INSURANCE 641 603 603 671 61625 - AUTO ALLOWANCE 2,925 2,738 2,738 2,925 61626 - CELL PHONE ALLOWANCE 1,260 1,155 1,155 1,260 61630 - SHOE ALLOWANCE 383 383 383 150 61710 - IMRF 32,611 44,639 44,639 42,899 61725 - SOCIAL SECURITY 30,760 31,320 31,320 32,483 61730 - MEDICARE 7,318 7,468 7,468 7,762 Services and Supplies 2,212,654$ -$ 150,000$ -$ 62145 - ENGINEERING SERVICES 2,103,787 - 50,000 - 62205 - ADVERTISING 15,520 - - - 62509 - SERVICE AGREEMENTS/ CONTRACTS - - 100,000 - 62705 - BANK SERVICE CHARGES 71 - - - 62716 - BOND ISSUANCE COSTS 93,276 - - - Miscellaneous 150$ -$ -$ -$ 65141 - FITNESS INCENTIVE 150 - - - Capital Outlay 8,001,288$ 16,380,537$ 7,000,000$ 9,705,000$ 65515 - OTHER IMPROVEMENTS 7,997,900 16,380,537 7,000,000 9,705,000 65516 - CAPITAL OUTLAY 3,388 - - - Interfund Transfers 303,644$ -$ 290,000$ -$ 66026 - TRANSFER TO DEBT SERVICE 303,644 - - - 66131 - TRANSFER TO GENERAL FUND - - 290,000 - Grand Total $ 11,182,204 $ 17,051,881 $ 8,111,344 $ 10,401,766 151 2021 ADOPTED BUDGET - OTHER FUND S #416 – Crown Construction Fund Fund Description The Crown Construction Fund was created as part of the 2018 budget for the purpose of tracking revenues and expenditures related to the construction of the Robert Crown Community Center . It has been the practice of the City of Evanston to create discrete funds for major construction projects. The project is partially funded through private fundraising led by the Friends of t he Robert Crown Center, a 501(c)(3) organization. The first $5 million donation was received in May 2019, with an additional $1 million expected in early 2020. After construction is completed, donations will be used to abate debt service associated with the project. The project was also financed by general obligation bonds issued in 2018 and 2019 . Construction began in summer 2018 and was completed summer 2020. A small number of fixtures will remain to be purchased in 2021, which will be funded by a donation from the Friends of Robert Crown. Financial Summary Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Other Revenue 21,732,046 1,000,000 2,037,500 1,000,000 Interfund Transfers 1,000,000 3,000,000 2,500,000 - Interest Income 530,368 50,000 100,000 - Total Revenue 23,262,413$ 4,050,000$ 4,637,500$ 1,000,000$ Operating Expenses Services and Supplies 1,061,075 460,000 - - Capital Outlay 31,777,910 7,870,000 10,000,000 1,000,000 Interfund Transfers 302,813 - 637,500 637,500 Total Expenses 33,141,798$ 8,330,000$ 10,637,500$ 1,637,500$ Net Surplus (Deficit)(9,879,384)$ (4,280,000)$ (6,000,000)$ (637,500)$ Beginning Fund Balance 7,646,151$ 1,646,151$ Ending Fund Balance 7,646,151$ 1,646,151$ 1,008,651$ 152 416 CROWN CONSTRUCTION FUND FY 2018 Actual Amount FY 2019 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Services and Supplies 1,061,075$ 460,000$ -$ -$ 62145 - ENGINEERING SERVICES 600,265 460,000 - - 62705 - BANK SERVICE CHARGES 105 - - - 62716 - BOND ISSUANCE COSTS 171,063 - - - 65555 - IT COMPUTER HARDWARE 289,642 - - - Capital Outlay 31,777,910$ 7,870,000$ 10,000,000$ 1,000,000$ 65515 - OTHER IMPROVEMENTS 31,777,910 7,870,000 10,000,000 1,000,000 Interfund Transfers 302,813$ -$ 637,500$ 637,500$ 66026 - TRANSFER TO DEBT SERVICE 302,813 - 637,500 637,500 Grand Total $ 33,141,798 $ 8,330,000 $ 10,637,500 $ 1,637,500 153 2021 ADOPTED BUDGET - OTHER FUND S #417 – Robert Crown Center Maintenance Fund Fund Description The Robert Crown Center Maintenance Fund was created by resolution 65 -R-17 specifically for the allocation of operating funds and donations for the long-term maintenance of the Robert Crown Community Center facility and surrounding park. As stated in the Memorandum of Understanding with the Friends of the Robert Crown Center, the City will provide annual deposits of at least $175,000 to the Robert Crown Community Center Maintenance Fund for 30 years commencing in 2020. The Maintenance Fund shall not be used or borrowed from or posted as collateral for any purpose other than the maintenance of the new Robert Crown Center. Financial Summary Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Other Revenue - 175,000 175,000 175,000 Total Revenue -$ 175,000$ 175,000$ 175,000$ Operating Expenses Services and Supplies - - - - Total Expenses -$ -$ -$ -$ Net Surplus (Deficit)-$ 175,000$ 175,000$ 175,000$ Beginning Fund Balance -$ 175,000$ Ending Fund Balance -$ 175,000$ 350,000$ 154 417 CROWN COMMUNITY CTR MAINTENANCE FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Services and Supplies -$ -$ -$ -$ 62245 - OTHER EQMT MAINTENANCE - - - - 65050 - BLDG MAINTENANCE MATERIAL - - - - Grand Total $ - $ - $ - $ - 155 2021 ADOPTED BUDGET - OTHER FUND S #420 – Special Assessment Fund Description The Special Assessment Fund serves as a collection center for special assessments by property owners for their share of the cost of alley paving. Financial Summary Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Other Taxes 214,776 125,000 125,000 125,000 Other Revenue 305,146 250,000 - - Interest Income 79,818 38,000 30,000 30,000 Total Revenue 599,740$ 413,000$ 155,000$ 155,000$ Operating Expenses Salary and Benefits 1,172 - - - Services and Supplies 3,120 - - - Capital Outlay 1,477 500,000 250,000 500,000 Interfund Transfers 286,955 457,930 457,930 489,314 Total Expenses 292,724$ 957,930$ 707,930$ 989,314$ Net Surplus (Deficit)307,017$ (544,930)$ (552,930)$ (834,314)$ Beginning Fund Balance 2,927,806$ 2,374,876$ Ending Fund Balance 2,927,806$ 2,374,876$ 1,540,562$ 156 420 SPECIAL ASSESSMENT FUND FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Salary and Benefits 1,172$ -$ -$ -$ 61010 - REGULAR PAY 900 - - - 61510 - HEALTH INSURANCE 148 - - - 61710 - IMRF 56 - - - 61725 - SOCIAL SECURITY 54 - - - 61730 - MEDICARE 13 - - - Services and Supplies 3,120$ -$ -$ -$ 62705 - BANK SERVICE CHARGES 60 - - - 62716 - BOND ISSUANCE COSTS 3,060 - - - Capital Outlay 1,477$ 500,000$ 250,000$ 500,000$ 65515 - OTHER IMPROVEMENTS 1,477 500,000 250,000 500,000 Interfund Transfers 286,955$ 457,930$ 457,930$ 489,314$ 66026 - TRANSFER TO DEBT SERVICE 194,955 365,930 365,930 397,314 66131 - TRANSFER TO GENERAL FUND 92,000 92,000 92,000 92,000 Grand Total $ 292,724 $ 957,930 $ 707,930 $ 989,314 157 2021 ADOPTED BUDGET - OTHER FUNDS #505 – Parking Fund Description The Parking Fund is a City of Evanston Enterprise Fund that generates revenue from the parking fees paid by the general public, the lease of office space in City garages, fees charged for permits at surface lots, and transient and monthly parking spaces at the City’s garages. Generally Accepted Accounting Principles (GAAP) require state and local governments to use the enterprise fund type to account for “business-type activities” – activities similar to those found in the private sector. Business-type activities include services primarily funded through user charge s. Financial Summary Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Other Revenue 484,328 356,700 1,812,380 1,404,700 Licenses, Permits and Fees 79,053 - - - Charges for Services 10,298,674 12,638,475 6,596,750 10,133,725 Interest Income 113,897 20,000 35,000 20,000 Total Revenue 10,975,952$ 13,015,175$ 8,444,130$ 11,558,425$ Operating Expenses Salary and Benefits 1,758,187 1,756,950 1,702,450 1,435,962 Services and Supplies 4,505,080 4,913,316 3,518,620 4,484,316 Miscellaneous 51,935 100,000 6,000 50,000 Insurance and Other Chargebacks 333,968 350,667 350,667 351,502 Capital Outlay 50,801 1,575,000 500,000 1,750,000 Debt Service 1,006 34,354 - 47,164 Depreciation Expense 2,694,291 - - - Interfund Transfers 3,162,807 4,631,907 4,131,907 3,132,390 Total Expenses 12,558,075$ 13,362,194$ 10,209,644$ 11,251,334$ Net Surplus (Deficit)(1,582,122)$ (347,019)$ (1,765,514)$ 307,091$ Beginning Fund Balance 2,375,990$ 610,476$ Ending Fund Balance 2,375,990$ 610,476$ 917,567$ 158 505 PARKING SYSTEM FUND FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Salary and Benefits 1,758,187$ 1,756,950$ 1,702,450$ 1,435,962$ 61010 - REGULAR PAY 1,284,928 1,242,223 1,215,223 1,051,430 61050 - PERMANENT PART-TIME - 30,143 30,143 - 61110 - OVERTIME PAY 17,213 26,000 19,000 26,000 61415 - TERMINATION PAYOUTS 11,070 - - - 61420 - ANNUAL SICK LEAVE PAYOUT 1,227 - - - 61430 - VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)4,490 - - - 61447 - OPEB EXPENSES 13,682 - - - 61510 - HEALTH INSURANCE 256,874 246,213 231,213 189,708 61615 - LIFE INSURANCE 989 678 678 690 61625 - AUTO ALLOWANCE 450 413 413 450 61626 - CELL PHONE ALLOWANCE 252 231 231 252 61630 - SHOE ALLOWANCE 2,580 2,276 2,276 1,840 61710 - IMRF 65,945 111,206 111,206 84,959 61725 - SOCIAL SECURITY 79,820 79,071 74,071 65,349 61730 - MEDICARE 18,668 18,496 17,996 15,285 Services and Supplies 4,505,080$ 4,913,316$ 3,518,620$ 4,484,316$ 61060 - SEASONAL EMPLOYEES 7,044 5,833 833 5,833 62205 - ADVERTISING 233 - - - 62210 - PRINTING - 83 83 83 62225 - BLDG MAINTENANCE SERVICES 9,250 4,000 2,000 - 62230 - IMPROVEMENT MAINT SERVICE 25,935 10,000 5,000 10,000 62245 - OTHER EQMT MAINTENANCE 36,180 100,000 49,945 50,000 62275 - POSTAGE CHARGEBACKS 266 2,000 100 2,000 62295 - TRAINING & TRAVEL 728 1,200 - 1,200 62347 - PARKING TAX PAYMENTS TO COUNTY 57,971 132,000 158,000 132,000 62348 - PARKING TAX PAYMENTS TO CITY 1,004,564 1,420,000 1,310,000 1,420,000 62349 - PARKING TAX PAYMENTS TO STATE - - 8,727 - 62350 - FISCAL AGENT SERVICES - 500 500 500 62360 - MEMBERSHIP DUES - 1,000 - 1,000 62375 - RENTALS 57,291 62,000 35,000 35,000 62380 - COPY MACHINE CHARGES 650 - - - 62400 - CONTRACT SVC-PARKING GARAGE 1,569,996 1,330,000 771,824 1,100,000 62425 - ELEVATOR CONTRACT COSTS 80,944 105,700 100,000 105,700 62431 - ARMORED CAR SERVICES 50,528 68,000 20,000 68,000 62509 - SERVICE AGREEMENTS/ CONTRACTS 310,482 515,000 415,000 535,000 62519 - PASSPORT MOBILE PARKING APP FEES 258,678 350,000 75,000 300,000 62655 - LEASE PAYMENTS 5,000 - - - 62660 - BUSINESS ATTRACTION 70,164 95,000 20,000 - 62705 - BANK SERVICE CHARGES 571,013 374,000 229,000 374,000 64005 - ELECTRICITY 260,733 294,000 261,000 294,000 64015 - NATURAL GAS 1,569 1,100 1,100 1,100 64505 - TELECOMMUNICATIONS 50,665 19,000 42,108 28,000 64540 - TELECOMMUNICATIONS - WIRELESS 12,333 12,000 8,000 12,000 65005 - AGRI/BOTANICAL SUPPLIES 141 - - - 65020 - CLOTHING 591 - - - 65045 - LICENSING/REGULATORY SUPP 2,503 - - - 65050 - BLDG MAINTENANCE MATERIAL 9,841 8,500 3,000 6,500 65070 - OFFICE/OTHER EQT MTN MATL 47,409 - - - 65085 - MINOR EQUIPMENT & TOOLS 75 - - - 65090 - SAFETY EQUIPMENT 1,487 1,500 1,500 1,500 65095 - OFFICE SUPPLIES 818 900 900 900 Miscellaneous 51,935$ 100,000$ 6,000$ 50,000$ 62603 - DIVVY OPERATING EXPENSES 51,535 100,000 6,000 50,000 62770 - MISCELLANEOUS 400 - - - Insurance and Other Chargebacks 333,968$ 350,667$ 350,667$ 351,502$ 66130 - TRANSFER TO INSURANCE 333,968 350,667 350,667 351,502 Capital Outlay 50,801$ 1,575,000$ 500,000$ 1,750,000$ 62730 - LOSS SALE FIXED ASST 27,257 - - - 65515 - OTHER IMPROVEMENTS 23,544 1,575,000 500,000 1,750,000 Debt Service 1,006$ 34,354$ -$ 47,164$ 68305 - DEBT SERVICE- PRINCIPAL - 33,256 - - 68315 - DEBT SERVICE- INTEREST 1,006 1,098 - 47,164 Depreciation Expense 2,694,291$ -$ -$ -$ 68010 - DEPRECIATION EXPENSE 2,694,291 - - - Interfund Transfers 3,162,807$ 4,631,907$ 4,131,907$ 3,132,390$ 62305 - RENTAL OF AUTO-FLEET MAINTENANCE 159,517 159,517 159,517 160,000 62309 - RENTAL OF AUTO REPLACEMENT 30,900 - - - 66020 - TRANSFERS TO OTHER FUNDS - 1,500,000 1,000,000 - 66131 - TRANSFER TO GENERAL FUND 2,972,390 2,972,390 2,972,390 2,972,390 Grand Total $ 12,558,075 $ 13,362,194 $ 10,209,644 $ 11,251,334 159 2021 ADOPTED BUDGET - OTHER FUNDS #510 - 513 – Water Fund Description The Water Fund includes operations and capital improvements for all divisions at the Water Treatment Plant as well as the Distribution Division. The Evanston Water Treatment Plant supplies water to the City of Evanston, Village of Skokie, Village of Lincolnwood, the Northwest Water Commission (Arlington Heights, Buffalo Grove, Palatine, Wheeling, and Des Plaines) and the Morton Grove / Niles Water Commission. In 2018, Evanston finalized a 40 -year Water Supply Agreement with the Village of Lincolnwood to provide wholesale water. The water delivery is anticipated for mid -year 2020 and will generate an estimated $500,000 per year in additional revenue for the City of Evanston. Administration Division The Administration Division manages the water utility workforce, coordinates opera tions between divisions, and oversees the Evanston Water Utility’s key business processes, including water billing for our customer communities. Pumping Division The Pumping Division oversees the City’s three lake water intakes, pumping of raw water to th e start of the water treatment process, pumping treated water to retail and wholesale customers, and operation of Evanston’s treated water storage facilities and remote water pumping stations. 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. The Pumping Division also coordinates with the Distribution Division to maintain adequate pressure in the Evanston and Skokie water dist ribution systems during water main shutdowns and distribution system maintenance. Filtration Division The Filtration Division manages the water treatment process, including chemical addition, sedimentation, filtration, and disinfection. The Filtration Div ision 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 manages operation, maintenance, and repair of the City’s water mains, valves, fire hydrants, and the City’s portion of water service lines. This includes repairing water main breaks and water service leaks; and installing new valves, hydrants, and water mains to improve the operation and efficiency of Evanston’s water distribution system. Annual maintenance programs administered also include water main leak detection, valve exercising, and fire hydrant testing. The Distribution Division also coordinates with the Filtration Division to perform monthly water quality sampling in buildings throughout Evanston, and administers the City’s cross connection control program. These two programs ensure that water remains safe to drink after leaving the water treatment plant. Meter Division The Meter Division coordinates water meter reading and billing for Evanston’s 14,500 retail water and sewer customers, working with the City Collector’s Office to proces s water/sewer bill payments and cross connection control fees. The Meter Division also works with the Distribution Division to manage replacement of damaged and obsolete water meters, accuracy testing for large water meters, water service shutoff/restoration, and billing of cross connection control fees. Meter Division staff also manage the 160 2021 ADOPTED BUDGET - OTHER FUNDS #510 - 513 – Water City’s Advance Metering Information (AMI) system, which generates automated hourly meter reads and leak alerts for customers to help reduce water loss. Financial Summary Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Other Revenue 448,762 24,935,200 23,935,200 19,629,150 Licenses, Permits and Fees 51,805 50,000 50,000 50,000 Charges for Services 16,810,050 23,068,270 19,884,770 23,006,700 Interest Income 734,037 70,000 70,000 70,000 Total Revenues 18,044,655$ 48,123,470$ 43,939,970$ 42,755,850$ Operating Expenses Salary and Benefits 5,374,057 5,774,506 5,842,198 5,927,918 Services and Supplies 3,196,372 5,794,210 4,917,881 6,293,710 Miscellaneous 300 15,000 5,000 15,000 Insurance and Other Chargebacks 500,523 1,513,955 1,513,955 1,539,653 Capital Outlay 168,327 30,785,000 16,818,689 24,092,200 Contingencies 1,000 1,000 - 1,000 Debt Service 924,577 2,291,201 2,291,201 2,318,294 Depreciation Expense 2,648,980 - - - Interfund Transfers 3,932,313 3,972,140 3,972,140 4,229,559 Total Expenses 16,746,450$ 50,147,012$ 35,361,064$ 44,417,334$ Net Surplus (Deficit)1,298,205$ (2,023,542)$ 8,578,906$ (1,661,484)$ Beginning Fund Balance 3,068,698$ 11,647,604$ Ending Fund Balance 3,068,698$ 11,647,604$ 9,986,120$ 161 510 - 513 Water Fund FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Salary and Benefits 5,374,057$ 5,774,506$ 5,842,198$ 5,927,918$ 61010 - REGULAR PAY 3,844,328 4,065,908 4,065,908 4,209,536 61050 - PERMANENT PART-TIME 13,550 20,751 20,751 24,802 61072 - JOB TRAINING PROGRAM 53,413 135,200 135,200 135,200 61110 - OVERTIME PAY 122,515 136,500 136,500 136,500 61415 - TERMINATION PAYOUTS 25,678 - 64,260 - 61420 - ANNUAL SICK LEAVE PAYOUT 7,970 - 4,029 - 61430 - VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)53,101 - - - 61447 - OPEB EXPENSES 6,117 - - - 61510 - HEALTH INSURANCE 711,103 735,620 735,620 752,528 61615 - LIFE INSURANCE 3,166 3,100 3,103 2,945 61625 - AUTO ALLOWANCE 4,792 4,793 4,793 3,375 61626 - CELL PHONE ALLOWANCE 504 504 504 504 61630 - SHOE ALLOWANCE 10,980 10,980 10,980 10,525 61710 - IMRF 204,484 352,019 351,419 330,383 61725 - SOCIAL SECURITY 252,564 249,935 249,935 260,013 61730 - MEDICARE 59,793 59,196 59,196 61,608 Services and Supplies 3,196,372$ 5,794,210$ 4,917,881$ 6,293,710$ 61060 - SEASONAL EMPLOYEES 5,288 5,000 5,000 5,000 62145 - ENGINEERING SERVICES 55,570 1,440,000 1,215,971 1,495,000 62180 - STUDIES 446,752 330,000 320,000 467,000 62185 - CONSULTING SERVICES 93,681 164,200 87,200 124,200 62205 - ADVERTISING 2,954 5,000 5,000 5,000 62210 - PRINTING 2,852 8,300 5,300 8,300 62225 - BLDG MAINTENANCE SERVICES - 1,000 1,000 1,000 62230 - IMPROVEMENT MAINT SERVICE 7,296 21,000 11,000 21,000 62235 - OFFICE EQUIPMENT MAINT - 1,500 500 1,500 62245 - OTHER EQMT MAINTENANCE 50,204 157,600 157,600 159,400 62273 - LIEN FILING FEE - 1,500 1,500 1,500 62275 - POSTAGE CHARGEBACKS 1,298 6,400 1,200 6,400 62295 - TRAINING & TRAVEL 22,145 23,000 7,200 23,000 62315 - POSTAGE 13,689 27,500 26,200 27,500 62340 - IT COMPUTER SOFTWARE 151,936 373,300 273,000 564,200 62345 - COURT COST/LITIGATION 20 - - - 62360 - MEMBERSHIP DUES 1,465 7,520 7,520 7,520 62380 - COPY MACHINE CHARGES 2,104 1,200 1,200 1,200 62410 - LEAD SERVICE ABATEMENT 35,147 100,000 100,000 100,000 62415 - RESIDENTIAL DEBRIS/REMOVAL CONTRACTUAL COSTS 39,881 45,000 45,000 45,000 62420 - MWRD FEES 165,234 347,000 160,000 360,200 62455 - WTR/SWR BILL PRINT AND MAIL CO 5,729 12,800 12,800 12,800 62465 - OUTSIDE LABARATORY COSTS 13,872 32,500 25,000 32,500 62705 - BANK SERVICE CHARGES 147,701 140,000 140,000 140,000 62716 - BOND ISSUANCE COSTS 35,866 - - - 64005 - ELECTRICITY 979,134 904,000 904,000 940,200 64015 - NATURAL GAS 63,585 113,000 113,000 100,000 64505 - TELECOMMUNICATIONS 11,722 19,300 16,000 19,300 64540 - TELECOMMUNICATIONS - WIRELESS 17,273 25,800 18,700 25,800 65005 - AGRI/BOTANICAL SUPPLIES (169) 970 970 970 65010 - BOOKS, PUBLICATIONS, MAPS 7,093 10,550 550 10,550 65015 - CHEMICALS/ SALT 281,132 489,500 451,000 509,100 65020 - CLOTHING (665) 4,770 2,870 4,770 65025 - FOOD 252 2,000 1,000 2,000 65030 - PHOSPHATE CHEMICALS 89,656 150,000 150,000 156,000 65035 - PETROLEUM PRODUCTS 7,220 15,300 9,500 15,300 65040 - JANITORIAL SUPPLIES 8,052 7,500 5,200 7,500 65050 - BLDG MAINTENANCE MATERIAL (7,552) 6,700 6,700 6,700 65051 - MATERIALS - STREETS DIVISION 27,965 35,000 35,000 35,000 65055 - MATER. TO MAINT. IMP.172,508 150,000 150,000 150,000 65070 - OFFICE/OTHER EQT MTN MATL 73,223 287,300 198,500 295,000 65075 - MEDICAL & LAB SUPPLIES 16,290 16,400 16,400 21,000 65080 - MERCHANDISE FOR RESALE 25,800 30,000 30,000 30,000 65085 - MINOR EQUIPMENT & TOOLS 2,470 123,500 75,500 117,500 65090 - SAFETY EQUIPMENT 13,774 27,000 27,000 27,500 65095 - OFFICE SUPPLIES 4,200 4,900 4,900 4,900 65105 - PHOTO/DRAFTING SUPPLIE - 400 400 400 65555 - IT COMPUTER HARDWARE 4,935 7,000 4,500 18,000 65702 - WATER GENERAL PLANT 97,787 112,000 87,000 187,000 Miscellaneous 300$ 15,000$ 5,000$ 15,000$ 61071 - INTERNSHIP PROGRAM - 5,000 5,000 5,000 62696 - PUBLIC EDUCATION - 10,000 - 10,000 65141 - FITNESS INCENTIVE 300 - - - Insurance and Other Chargebacks 500,523$ 1,513,955$ 1,513,955$ 1,539,653$ 66049 - WORKERS COMP TTD PYMTS (NON SWORN)11,042 - - - 66130 - TRANSFER TO INSURANCE 489,481 1,513,955 1,513,955 1,539,653 Capital Outlay 168,327$ 30,785,000$ 16,818,689$ 24,092,200$ 62730 - LOSS SALE FIXED ASST 72,586 - - - 65515 - OTHER IMPROVEMENTS 95,741 30,785,000 16,818,689 24,068,000 65550 - AUTOMOTIVE EQUIPMENT - - - 24,200 Contingencies 1,000$ 1,000$ -$ 1,000$ 68205 - CONTINGENCIES 1,000 1,000 - 1,000 162 510 - 513 Water Fund FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Debt Service 924,577$ 2,291,201$ 2,291,201$ 2,318,294$ 68305 - DEBT SERVICE- PRINCIPAL - 1,265,594 1,265,594 1,149,648 68315 - DEBT SERVICE- INTEREST 924,577 1,025,607 1,025,607 1,168,646 Depreciation Expense 2,648,980$ -$ -$ -$ 68010 - DEPRECIATION EXPENSE 2,648,980 - - - Interfund Transfers 3,932,313$ 3,972,140$ 3,972,140$ 4,229,559$ 62305 - RENTAL OF AUTO-FLEET MAINTENANCE 132,754 172,581 172,581 180,000 66131 - TRANSFER TO GENERAL FUND 3,799,559 3,799,559 3,799,559 4,049,559 Grand Total $ 16,746,450 $ 50,147,012 $ 35,361,064 $ 44,417,334 163 2021 ADOPTED BUDGET - OTHER FUNDS #515 – Sewer Fund Description The Sewer Fund includes operations, maintenance and capital improvements for the City’s Combined, Relief, and Storm Sewer Systems. Sewer Division The Sewer Division manages operation, inspection, maintenance, and repair of the City’s sewer mains and drainage structures (sewer manholes, catch basins, and stormwater inlets). This includes proactive programs such as sewer main and drainage structure cleaning, root cutting, and televised internal sewer main inspection; as well as responding to all reports of sewer backups and flooding. This division also inspects work done by contractors including sewer main lining and manhole rehabilitation. Sewer Division staff conduct regular inspection of sewer outfalls and other facilities throughout Evanston for compliance with the City’s sewer system operating permits with the Illinois Environmental Protection Agency. Financial Summary Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Other Revenue 14,594 3,601,000 1,501,000 2,001,000 Charges for Services 10,780,345 10,410,200 10,359,058 10,375,408 Interest Income 39,012 25,000 25,000 25,000 Total Revenue 10,833,951$ 14,036,200$ 11,885,058$ 12,401,408$ Operating Expenses Salary and Benefits 1,305,839 1,373,834 1,378,787 1,425,266 Services and Supplies 249,225 1,462,150 995,650 1,484,650 Miscellaneous 2,288 1,500 1,500 1,500 Insurance and Other Chargebacks 282,082 306,557 306,557 332,255 Capital Outlay (10,482) 3,432,000 2,393,820 3,343,000 Debt Service 796,129 5,803,653 5,803,653 5,195,191 Depreciation Expense 3,681,927 - - - Interfund Transfers 1,773,532 2,337,531 2,337,531 855,375 Total Expenses 8,080,540$ 14,717,225$ 13,217,498$ 12,637,237$ Net Surplus (Deficit)2,753,411$ (681,025)$ (1,332,440)$ (235,829)$ Beginning Fund Balance 4,977,972$ 3,645,532$ Ending Fund Balance 4,977,972$ 3,645,532$ 3,409,703$ 164 515 SEWER FUND FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Salary and Benefits 1,305,839$ 1,373,834$ 1,378,787$ 1,425,266$ 61010 - REGULAR PAY 929,720 964,371 964,371 1,007,869 61072 - JOB TRAINING PROGRAM 12,191 27,000 27,000 27,000 61110 - OVERTIME PAY 30,005 30,000 30,000 30,000 61415 - TERMINATION PAYOUTS - - 2,260 - 61420 - ANNUAL SICK LEAVE PAYOUT 3,650 - 2,092 - 61430 - VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)8,086 - 601 - 61447 - OPEB EXPENSES 10,863 - - - 61510 - HEALTH INSURANCE 186,257 190,391 190,391 197,866 61615 - LIFE INSURANCE 710 700 700 681 61630 - SHOE ALLOWANCE 3,075 3,075 3,075 3,075 61710 - IMRF 47,476 84,287 84,287 81,436 61725 - SOCIAL SECURITY 59,817 59,982 59,982 62,679 61730 - MEDICARE 13,989 14,028 14,028 14,659 Services and Supplies 249,225$ 1,462,150$ 995,650$ 1,484,650$ 61060 - SEASONAL EMPLOYEES - 5,200 5,200 5,200 62180 - STUDIES 15,073 300,000 200,000 400,000 62230 - IMPROVEMENT MAINT SERVICE - 10,000 2,000 10,000 62245 - OTHER EQMT MAINTENANCE 6,205 5,500 2,500 5,500 62295 - TRAINING & TRAVEL 970 2,500 - 2,500 62315 - POSTAGE 12,500 25,000 25,000 25,000 62340 - IT COMPUTER SOFTWARE 10,357 10,500 3,500 10,500 62360 - MEMBERSHIP DUES 340 5,350 350 5,350 62415 - RESIDENTIAL DEBRIS/REMOVAL CONTRACTUAL COSTS 46,442 45,000 45,000 45,000 62420 - MWRD FEES 5,000 - - - 62421 - NPDES FEES - SEWER 21,000 21,000 21,000 21,000 62455 - WTR/SWR BILL PRINT AND MAIL CO 5,646 7,000 7,000 7,000 62461 - SEWER MAINTENANCE CONTRACTS 53,277 900,000 588,200 820,000 62705 - BANK SERVICE CHARGES 811 15,000 4,000 15,000 62716 - BOND ISSUANCE COSTS 12,241 - - - 64540 - TELECOMMUNICATIONS - WIRELESS 5,063 7,200 4,000 7,200 65015 - CHEMICALS/ SALT 1,879 3,200 1,500 3,200 65020 - CLOTHING - 1,000 1,000 1,000 65040 - JANITORIAL SUPPLIES - 400 400 400 65051 - MATERIALS - STREETS DIVISION 10,000 18,000 18,000 18,000 65055 - MATER. TO MAINT. IMP.26,073 58,000 53,000 58,000 65070 - OFFICE/OTHER EQT MTN MATL 6,942 7,000 3,000 7,000 65080 - MERCHANDISE FOR RESALE - 1,000 - 1,000 65085 - MINOR EQUIPMENT & TOOLS 2,765 3,300 2,000 3,300 65090 - SAFETY EQUIPMENT 5,690 8,000 8,000 8,000 65555 - IT COMPUTER HARDWARE 951 3,000 1,000 5,500 Miscellaneous 2,288$ 1,500$ 1,500$ 1,500$ 62696 - PUBLIC EDUCATION 2,138 1,500 1,500 1,500 65141 - FITNESS INCENTIVE 150 - - - Insurance and Other Chargebacks 282,082$ 306,557$ 306,557$ 332,255$ 66130 - TRANSFER TO INSURANCE 282,082 306,557 306,557 332,255 Capital Outlay (10,482)$ 3,432,000$ 2,393,820$ 3,343,000$ 62730 - LOSS SALE FIXED ASST (7,412) - - - 65515 - OTHER IMPROVEMENTS (3,069) 2,825,000 1,950,000 3,195,000 65550 - AUTOMOTIVE EQUIPMENT - 540,000 431,820 26,000 65625 - FURNITURE & FIXTURES - 67,000 12,000 122,000 Debt Service 796,129$ 5,803,653$ 5,803,653$ 5,195,191$ 68305 - DEBT SERVICE- PRINCIPAL - 5,064,516 5,064,516 4,544,357 68315 - DEBT SERVICE- INTEREST 796,129 739,137 739,137 650,834 Depreciation Expense 3,681,927$ -$ -$ -$ 68010 - DEPRECIATION EXPENSE 3,681,927 - - - Interfund Transfers 1,773,532$ 2,337,531$ 2,337,531$ 855,375$ 62305 - RENTAL OF AUTO-FLEET MAINTENANCE 192,213 249,877 249,877 260,000 66020 - TRANSFERS TO OTHER FUNDS 1,000,000 1,500,000 1,500,000 - 66026 - TRANSFER TO DEBT SERVICE 251,152 257,487 257,487 265,208 66131 - TRANSFER TO GENERAL FUND 330,167 330,167 330,167 330,167 Grand Total $ 8,080,540 $ 14,717,225 $ 13,217,498 $ 12,637,237 165 2021 ADOPTED BUDGET - OTHER FUNDS #520 – Solid Waste Fund Description Solid waste removal services are provided once per week to all family residences of 1-5 units. Twenty- eight 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 for refuse and once a week by City staff for recycling. Apartment recycling services are provided by City staff to all apartment complexes; excluding exempt properties, businesses, and mixed use commercial properties. Operational costs for these services are funded by sanitation service fees; the Solid Waste Agency of Northern Cook County (SWANCC) provides a recycling incentive rebate based on the total 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 April 1st through December 15th of every year. During the fall, yard waste operations increase dramatically with the addition of leaf collection. This Fund is responsible for costs associated with yard waste removal and a portion of street cleaning leaf collection. All residential streets posted with alternate parking signs are cleaned at least twice during the leaf collection operation. This operation begins in mid-October and continues until December 15th. The financial summary below includes increases to residential refuse rates and yard waste collection fees, as detailed in the Budget Balancing worksheet found in the budget transmittal letter. Financial Summary Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Property Taxes 820,000 1,332,500 1,332,500 1,332,500 Other Revenue 129,377 122,000 122,000 122,000 Licenses, Permits and Fees 300,733 297,000 297,000 297,000 Charges for Services 4,238,116 4,202,300 4,202,300 4,516,450 Interfund Transfers 150,000 - - - Total Revenue 5,638,226$ 5,953,800$ 5,953,800$ 6,267,950$ Operating Expenses Salary and Benefits 1,071,205 1,380,102 1,380,102 1,405,702 Services and Supplies 3,521,985 3,651,621 3,656,621 3,778,926 Miscellaneous 12,882 10,000 6,400 10,000 Insurance and Other Chargebacks 898 - - - Capital Outlay 121,728 357,520 357,520 505,000 Debt Service 666 - - - Depreciation Expense 26,783 - - - Interfund Transfers 322,362 438,462 438,462 302,000 Total Expenses 5,078,508$ 5,837,705$ 5,839,105$ 6,001,628$ Net Surplus (Deficit)559,718$ 116,095$ 114,695$ 266,322$ Beginning Fund Balance (539,531)$ (424,836)$ Ending Fund Balance (539,531)$ (424,836)$ (158,514)$ 166 520 SOLID WASTE FUND FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Salary and Benefits 1,071,205$ 1,380,102$ 1,380,102$ 1,405,702$ 61010 - REGULAR PAY 763,001 947,967 947,967 977,975 61070 - JOB TRAINING AND INTERNSHIPS - 20,000 20,000 20,000 61110 - OVERTIME PAY 49,918 65,000 65,000 65,000 61420 - ANNUAL SICK LEAVE PAYOUT 1,113 - - - 61430 - VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)2,584 - - - 61447 - OPEB EXPENSES (6,173) - - - 61510 - HEALTH INSURANCE 142,657 186,912 186,912 184,267 61615 - LIFE INSURANCE 450 563 563 712 61625 - AUTO ALLOWANCE 347 310 310 338 61630 - SHOE ALLOWANCE 3,339 3,794 3,794 3,455 61710 - IMRF 46,554 82,853 82,853 79,022 61725 - SOCIAL SECURITY 54,620 58,897 58,897 60,696 61730 - MEDICARE 12,796 13,806 13,806 14,237 Services and Supplies 3,521,985$ 3,651,621$ 3,656,621$ 3,778,926$ 61060 - SEASONAL EMPLOYEES 89,431 95,220 95,220 98,550 62185 - CONSULTING SERVICES 10,084 - - - 62295 - TRAINING & TRAVEL 673 800 800 800 62375 - RENTALS 6,378 - - - 62380 - COPY MACHINE CHARGES 549 1,326 1,326 1,326 62390 - CONDOMINIUM REFUSE COLL 439,276 451,000 451,000 455,400 62405 - SWANCC DISPOSAL FEES 665,006 733,125 743,125 734,400 62415 - RESIDENTIAL DEBRIS/REMOVAL CONTRACTUAL COSTS 1,624,158 1,667,000 1,667,000 1,730,000 62417 - YARD WASTE REMOVAL CONTRACTUAL COSTS 669,144 689,100 689,100 699,400 62509 - SERVICE AGREEMENTS/ CONTRACTS 416 10,000 5,000 5,000 62659 - ECONOMIC DEVELOPMENT PARTNERSHIP CONTRIBUTIONS - - - 50,000 62705 - BANK SERVICE CHARGES 428 1,000 1,000 1,000 64540 - TELECOMMUNICATIONS - WIRELESS 260 500 500 500 65015 - CHEMICALS/ SALT - 200 200 200 65020 - CLOTHING 907 250 250 250 65025 - FOOD 503 - - - 65055 - MATER. TO MAINT. IMP.3,038 400 400 400 65085 - MINOR EQUIPMENT & TOOLS 4,827 700 700 700 65090 - SAFETY EQUIPMENT 2,271 1,000 1,000 1,000 65555 - IT COMPUTER HARDWARE 4,637 - - - Miscellaneous 12,882$ 10,000$ 6,400$ 10,000$ 65141 - FITNESS INCENTIVE - - - - 67107 - OUTREACH 12,882 10,000 6,400 10,000 62675 - INTERDEPT TRANSFER PENSIONS - - - - 66130 - TRANSFER TO INSURANCE - - - - 65516 - CAPITAL OUTLAY - - - - 65550 - AUTOMOTIVE EQUIPMENT - 292,520 292,520 440,000 68205 - CONTINGENCIES - - - - 68310 - DEBT SERVC OTHER AGENCIES - - - - 68320 - PRINCIPAL REDUCTION - - - - Depreciation Expense 26,783$ -$ -$ -$ 68010 - DEPRECIATION EXPENSE 26,783 - - - Interfund Transfers 322,362$ 438,462$ 438,462$ 302,000$ 66131 - TRANSFER TO GENERAL FUND - - - - 69605 - TRANSFER TO INSURANCE - - - - Grand Total $ 5,078,508 $ 5,837,705 $ 5,839,105 $ 6,001,628 167 2021 ADOPTED BUDGET - OTHER FUNDS #600 – Fleet Services Fund Description Fleet Services 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 2021 Initiatives ● Continue analysis on internal operations and service delivery ; ● Reduce costs a nd vehicle downtime; ● Further increase efficient resource allocation including parts and labor ; and ● Continue to use an alternative sustainable fuel source for City vehicles and increase the electric vehicle charging program. Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Other Revenue 17,770 81,781 81,781 69,000 Charges for Services 2,950,416 3,070,012 3,070,012 3,127,440 Interest Income - 1,000 1,000 1,000 Total Revenue 2,968,186$ 3,152,793$ 3,152,793$ 3,197,440$ Operating Expenses Salary and Benefits 1,064,594 1,126,544 1,114,673 1,148,166 Services and Supplies 1,933,702 2,034,507 1,450,942 2,034,507 Miscellaneous 600 - - - Insurance and Other Chargebacks 23,432 - - - Capital Outlay 2,904 - - - Contingencies 23,583 - - - Interfund Transfers 35,114 - - - Total Expenses 3,083,928$ 3,161,051$ 2,565,615$ 3,182,673$ Net Surplus (Deficit)(115,741)$ (8,258)$ 587,178$ 14,767$ Beginning Fund Balance 115,475$ 702,653$ Ending Fund Balance 115,475$ 702,653$ 717,420$ 168 600 FLEET SERVICES FUND FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Salary and Benefits 1,064,594$ 1,126,544$ 1,114,673$ 1,148,166$ 61110 - OVERTIME PAY 29,522 21,920 10,000 21,920 61415 - TERMINATION PAYOUTS 17,661 - - - 61420 - ANNUAL SICK LEAVE PAYOUT 299 - - - 61447 - OPEB EXPENSES 640 - - - 61510 - HEALTH INSURANCE 161,748 171,904 171,904 168,401 61630 - SHOE ALLOWANCE 2,333 2,583 2,632 2,633 Services and Supplies 1,933,702$ 2,034,507$ 1,450,942$ 2,034,507$ 61060 - SEASONAL EMPLOYEES 2,165 - - - 62205 - ADVERTISING 59 - - - 62240 - AUTOMOTIVE EQMP MAINT 44,473 37,910 37,910 37,910 62245 - OTHER EQMT MAINTENANCE 19,378 - - - 62275 - POSTAGE CHARGEBACKS 25 400 400 400 62295 - TRAINING & TRAVEL 9,726 6,950 5,000 6,950 62340 - IT COMPUTER SOFTWARE 6,698 5,395 5,395 5,395 62355 - LAUNDRY/OTHER CLEANING 25,105 17,000 - 17,000 62360 - MEMBERSHIP DUES 1,697 1,625 1,000 1,625 62375 - RENTALS 11,703 1,000 - 1,000 62380 - COPY MACHINE CHARGES 690 519 - 519 64505 - TELECOMMUNICATIONS 18,351 - - - 64540 - TELECOMMUNICATIONS - WIRELESS 8,866 16,994 6,200 6,994 65015 - CHEMICALS/ SALT 1,461 4,886 2,600 4,886 65020 - CLOTHING 10 663 4,687 5,663 65025 - FOOD 1,480 - - - 65035 - PETROLEUM PRODUCTS 637,361 750,000 360,000 750,000 65040 - JANITORIAL SUPPLIES 302 417 - 417 65045 - LICENSING/REGULATORY SUPP 1,008 - - - 65050 - BLDG MAINTENANCE MATERIAL 5,983 - - - 65055 - MATER. TO MAINT. IMP.4,029 - - - 65060 - MATER. TO MAINT. AUTOS 1,030,717 1,055,250 900,000 1,055,250 65065 - TIRES & TUBES 63,767 100,000 100,000 100,000 65085 - MINOR EQUIPMENT & TOOLS 25,554 24,000 24,000 29,000 65090 - SAFETY EQUIPMENT 11,220 10,498 3,000 10,498 65095 - OFFICE SUPPLIES 1,873 1,000 750 1,000 Miscellaneous 600$ -$ -$ -$ 65141 - FITNESS INCENTIVE 600 - - - Insurance and Other Chargebacks 23,432$ -$ -$ -$ 66049 - WORKERS COMP TTD PYMTS (NON SWORN)23,432 - - - Capital Outlay 2,904$ -$ -$ -$ 65550 - AUTOMOTIVE EQUIPMENT 2,904 - - - Contingencies 23,583$ -$ -$ -$ 68205 - CONTINGENCIES 23,583 - - - Interfund Transfers 35,114$ -$ -$ -$ 66025 - TRANSFER TO DEBT SERVICE - ERI 35,114 - - - Grand Total $ 3,083,928 $ 3,161,051 $ 2,565,615 $ 3,182,673 169 2021 ADOPTED BUDGET - OTHER FUNDS #601 – Equipment Replacement Fund Description 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 receives revenue through transfers from the General Fund and other governmental funds. Enterprise Funds (Parking, Water, Sewer, Solid Waste) purchase equipment directly and do not transfer to the Equipment Replacement Fund. Financial Summary 2021 Initiatives ● Continue to develop the Fleet’s CFA program to score the City’s equipment, determine needs of what should be replaced/costing the City more in repairs than what the vehicle is worth, and how to make operations more efficient. ● Continue to use an alternative sustainable fuel source for City vehicles and increase the electric vehicle charging program. Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Other Revenue 31,618 870,217 870,217 1,060,217 Charges for Services 1,309,733 1,479,424 1,479,424 224,885 Interest Income 3,103 - - - Total Revenue 1,344,454$ 2,349,641$ 2,349,641$ 1,285,102$ Operating Expenses Services and Supplies 36,082 - 35,664 - Capital Outlay - 2,660,000 2,660,000 1,600,000 Depreciation Expense 1,490,126 - - - Total Expenses 1,526,208$ 2,660,000$ 2,695,664$ 1,600,000$ Net Surplus (Deficit)(181,754)$ (310,359)$ (346,023)$ (314,898)$ Beginning Fund Balance 904,950$ 558,927$ Ending Fund Balance 904,950$ 558,927$ 244,029$ 170 601 EQUIPMENT REPLACEMENT FUND FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Services and Supplies 36,082$ -$ 35,664$ -$ 62402 - VEHICLE LEASE CHARGES 35,664 - 35,664 - 62705 - BANK SERVICE CHARGES 418 - - - Capital Outlay -$ 2,660,000$ 2,660,000$ 1,600,000$ 65515 - OTHER IMPROVEMENTS - 660,000 660,000 - 65550 - AUTOMOTIVE EQUIPMENT - 2,000,000 2,000,000 1,600,000 Depreciation Expense 1,490,126$ -$ -$ -$ 68010 - DEPRECIATION EXPENSE 1,490,126 - - - Grand Total $ 1,526,208 $ 2,660,000 $ 2,695,664 $ 1,600,000 171 2021 ADOPTED BUDGET - OTHER FUND S #605 – Insurance Fund Description The City maintains excess liability coverage for general tort matters. The City's self -insured retention is $1,250,000. The City also maintains insurance in the areas of property, inland marine, and paramedic. Claims are recorded when a determinable loss has been incurred, including reported losses and an estimated amount for losses incurred, but not yet reported, at year -end. The general liability claims account is administered by the Law Department. The worker's compensation account is administered by the Administrative Services Department. Expenses in 2019 included costs for major lawsuits that will be funded over the next 3-5 years with transfers from the departments involved in the claims. Financial Summary Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Other Revenue 10,275,414 10,716,597 10,715,741 10,402,039 Charges for Services 101 - - - Interfund Transfers - 1,000,000 1,000,000 - Insurance 5,933,093 6,390,189 5,845,856 8,890,677 Workers Compensation and Liability 3,001,812 2,916,362 3,461,589 1,475,000 Total Revenue 19,210,420$ 21,023,148$ 21,023,186$ 20,767,716$ Operating Expenses Salary and Benefits 561,984 657,995 657,996 662,620 Services and Supplies 7,267,647 2,669,200 2,669,200 2,914,200 Miscellaneous 300 - - - Insurance and Other Chargebacks 14,169,625 16,110,089 16,110,089 16,641,267 Interfund Transfers 10,114 - - - Total Expenses 22,009,670$ 19,437,284$ 19,437,285$ 20,218,087$ Net Surplus (Deficit)(2,799,251)$ 1,585,864$ 1,585,901$ 549,629$ Beginning Fund Balance (11,593,098)$ (10,007,197)$ Ending Fund Balance (11,593,098)$ (10,007,197)$ (9,457,568)$ 172 605 INSURANCE FUND FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Salary and Benefits 561,984$ 657,995$ 657,996$ 662,620$ 61010 - REGULAR PAY 420,098 490,402 490,402 497,615 61110 - OVERTIME PAY 634 - - - 61415 - TERMINATION PAYOUTS 721 - - - 61510 - HEALTH INSURANCE 76,061 78,954 78,954 79,660 61615 - LIFE INSURANCE 561 600 600 624 61620 - UNIVERSAL LIFE (388) - - - 61625 - AUTO ALLOWANCE 1,539 2,280 2,280 4,185 61626 - CELL PHONE ALLOWANCE 263 450 450 450 61630 - SHOE ALLOWANCE 180 180 180 180 61710 - IMRF 26,581 42,862 42,862 37,250 61725 - SOCIAL SECURITY 28,602 33,861 33,861 34,122 61730 - MEDICARE 7,133 8,407 8,407 8,533 Services and Supplies 7,267,647$ 2,669,200$ 2,669,200$ 2,914,200$ 62130 - LEGAL SERVICES-GENERAL 770,886 750,000 750,000 750,000 62260 - SETTLEMENT COSTS - LIABILITY 5,896,858 1,250,000 1,250,000 1,250,000 62266 - TPA SERVICE CHARGES 94,184 120,000 120,000 120,000 62295 - TRAINING & TRAVEL 1,910 4,000 4,000 4,000 62310 - CITY WIDE TRAINING 14,514 20,000 20,000 20,000 62615 - INSURANCE PREMIUM 487,322 525,000 525,000 770,000 62705 - BANK SERVICE CHARGES 1,973 - - - 65095 - OFFICE SUPPLIES - 200 200 200 Miscellaneous 300$ -$ -$ -$ 65141 - FITNESS INCENTIVE 300 - - - Insurance and Other Chargebacks 14,169,625$ 16,110,089$ 16,110,089$ 16,641,267$ 66040 - GENERAL ADMINISTRATION & SUPPORT 1,686 - - - 66044 - WORKERS COMP INSURANCE PREMIUMS 159,740 161,000 161,000 185,000 66045 - WORKERS COMP LEGAL FEES 72,437 60,000 60,000 60,000 66046 - WORKERS COMP MEDICAL PAYMENTS 624,562 750,000 750,000 750,000 66047 - WORKERS COMP SETTLEMENT PAYMENTS 233,618 800,000 800,000 800,000 66050 - HEALTH INSURANCE PREMIUMS-PPO 9,549,709 10,783,032 10,783,032 11,089,435 66051 - HEALTH INSURANCE PREMIUMS-HMO 3,433,952 3,451,657 3,451,657 3,647,032 66054 - MEDICARE SUPPLEMENT- SENIOR'S CHOICE 21,670 18,000 18,000 18,000 66055 - IPBC MEDICAL WAIVER FEE 3,201 - - - 66059 - HEALTH INSURANCE OPT OUT EXPENSE 69,050 86,400 86,400 91,800 Interfund Transfers 10,114$ -$ -$ -$ 66025 - TRANSFER TO DEBT SERVICE - ERI 10,114 - - - Grand Total $ 22,009,670 $ 19,437,284 $ 19,437,285 $ 20,218,087 173 2021 ADOPTED BUDGET - OTHER FU ND S #700 – Fire Pension Fund Description 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 Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Other Revenue 21,901,059 11,378,503 6,676,067 11,815,000 Interfund Transfers - 20,000 - - Interest Income 2,050,406 2,500,000 2,500,000 2,500,000 Total Revenue 23,951,465$ 13,898,503$ 9,176,067$ 14,315,000$ Operating Expenses Salary and Benefits 9,722,353 9,976,897 9,976,897 10,805,300 Miscellaneous 203,188 100,000 100,000 225,000 Total Expenses 9,925,541$ 10,076,897$ 10,076,897$ 11,030,300$ Net Surplus (Deficit)14,025,923$ 3,821,606$ (900,830)$ 3,284,700$ Beginning Net Assets held in Trust 89,807,041$ 88,906,211$ Ending Net Assets held in Trust 89,807,041$ 88,906,211$ 92,190,911$ 174 700 FIRE PENSION FUND FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Salary and Benefits 9,722,353$ 9,976,897$ 9,976,897$ 10,805,300$ 61755 - PENSION-ADMIN. EXPENSE 97,588 125,000 125,000 125,000 61770 - RETIRED EMPLOYEES PENSION 6,263,465 6,716,297 6,716,297 7,387,900 61775 - WIDOWS' PENSIONS 1,702,687 1,560,000 1,560,000 1,638,000 61785 - DISABILITY PENSIONS 1,512,747 1,420,000 1,420,000 1,491,000 61795 - QILDRO'S 145,867 155,600 155,600 163,400 Miscellaneous 203,188$ 100,000$ 100,000$ 225,000$ 61715 - Pension Management Fees 203,188 100,000 100,000 225,000 Grand Total $ 9,925,541 $ 10,076,897 $ 10,076,897 $ 11,030,300 175 2021 ADOPTED BUDGET - OTHER FUND S #705 – Police Pension Fund Description 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 Operating Revenue FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Other Revenue 34,340,999 17,343,068 17,343,068 18,214,700 Interest Income 3,134,491 3,500,000 3,500,000 1,500,000 Total Revenue 37,475,490$ 20,843,068$ 20,843,068$ 19,714,700$ Operating Expenses Salary and Benefits 12,574,748 13,124,007 13,124,007 14,326,000 Miscellaneous 345,959 325,000 325,000 375,000 Total Expenses 12,920,706$ 13,449,007$ 13,449,007$ 14,701,000$ Net Surplus (Deficit)24,554,784$ 7,394,061$ 7,394,061$ 5,013,700$ Beginning Net Assets held in Trust 141,309,841$ 148,703,902$ Ending Net Assets held in Trust 141,309,841$ 148,703,902$ 153,717,602$ 176 705 POLICE PENSION FUND FY 2019 Actual Amount FY 2020 Adopted Budget FY 2020 Estimated Amount FY 2021 Adopted Budget Salary and Benefits 12,574,748$ 13,124,007$ 13,124,007$ 14,326,000$ 61755 - PENSION-ADMIN. EXPENSE 52,088 75,000 75,000 75,000 61770 - RETIRED EMPLOYEES PENSION 10,530,293 11,060,870 11,060,870 12,167,000 61775 - WIDOWS' PENSIONS 1,106,435 1,087,000 1,087,000 1,141,000 61785 - DISABILITY PENSIONS 820,642 825,960 825,960 867,000 61790 - SEPARATION REFUNDS 40,112 50,000 50,000 50,000 61795 - QILDRO'S 25,177 25,177 25,177 26,000 Miscellaneous 345,959$ 325,000$ 325,000$ 375,000$ 61715 - Pension Management Fees 345,959 325,000 325,000 375,000 Grand Total $ 12,920,706 $ 13,449,007 $ 13,449,007 $ 14,701,000 177 PART V POSITION INFORMATION 178 Position Description 2020 Adopted Budget FTE 2021 Adopted Budget FTE 2019-2020 Difference 2021 Notes 1300 CITY COUNCIL Mayor 0.00 0.00 0.00 Alderman 0.00 0.00 0.00 Mayor's Assistant 1.00 1.00 0.00 CITY COUNCIL TOTAL 1.00 1.00 0.00 1400 CITY CLERK City Clerk 0.00 0.00 0.00 Deputy City Clerk 1.00 1.00 0.00 CITY CLERK TOTAL 1.00 1.00 0.00 LEGISLATIVE 2.00 2.00 0.00 1505 CITY MANAGER City Manager 1.00 1.00 0.00 Deputy City Manager 1.00 1.00 0.00 Executive Secretary 1.00 0.00 -1.00 Reclassed to Administrative Lead Administrative Lead 0.00 1.00 1.00 Administrative Coordinator 1.00 1.00 0.00 Held Vacant 2021 Equity and Empowerment Coordinator 1.00 1.00 0.00 Held Vacant 2021 Local Government Management Fellow 1.00 1.00 0.00 CITY MANAGER TOTAL 6.00 6.00 0.00 1510 COMMUNITY ENGAGEMENT Communications Manager 1.00 1.00 0.00 Community Engagement Specialist 1.00 1.00 0.00 Assistant to the City Manager 1.00 1.00 0.00 Broadcast Operations Specialist 1.00 1.00 0.00 Art Design Coordinator 1.00 0.00 -1.00 Position eliminated COMMUNITY ENGAGEMENT TOTAL 5.00 4.00 -1.00 1535 SUSTAINABILITY Chief Sustainability & Resilience Officer 0.50 0.50 0.00 0.5 FTE in Water (4105) and Solid Waste (4310) SUSTAINABILITY TOTAL 0.50 0.50 0.00 1555 FINANCIAL ADMINISTRATION Management Analyst 1.00 1.00 0.00 Budget Coordinator 1.00 1.00 0.00 Chief Financial Officer/Treasurer 1.00 1.00 0.00 FINANCIAL ADMINISTRATION TOTAL 3.00 3.00 0.00 1560 REVENUE Revenue Manager 0.50 0.50 0.00 0.5 FTE in Parking Fund (7005) Revenue Collections Coordinator 1.00 1.00 0.00 Customer Service Representative 2.00 2.00 0.00 REVENUE TOTAL 3.50 3.50 0.00 1570 ACCOUNTING Accounting Manager 1.00 1.00 0.00 Accountant 1.00 1.00 0.00 Accounts Payable Coordinator 1.00 1.00 0.00 Senior Accountant 1.00 1.00 0.00 Hold Vacant 2021 Payroll Pension Administrator 0.50 0.50 0.00 0.5 FTE in Payroll (1915) ACCOUNTING TOTAL 4.50 4.50 0.00 1571 TAX ASSESSMENT REVIEW Tax Assessment Reviewer 1.00 1.00 0.00 TAX ASSESSMENT REVIEW TOTAL 1.00 1.00 0.00 1575 PURCHASING Purchasing Manager 1.00 1.00 0.00 Purchasing Specialist 2.00 2.00 0.00 PURCHASING TOTAL 3.00 3.00 0.00 1585 ADMINISTRATIVE ADJUDICATION Admin. Adjudication Aide 1.00 1.00 0.00 ADMIN. ADJUDICATION TOTAL 1.00 1.00 0.00 5300 ECONOMIC DEVELOPMENT Economic Development Specialist 1.00 1.00 0.00 Economic Development Division Mgr.1.00 1.00 0.00 ECONOMIC DEVELOPMENT TOTAL 2.00 2.00 0.00 CITY ADMINISTRATION 29.50 28.50 -1.00 179 Position Description 2020 Adopted Budget FTE 2021 Adopted Budget FTE 2019-2020 Difference 2021 Notes 1705 LEGAL ADMINISTRATION Paralegal 1.00 1.00 0.00 Deputy City Attorney 1.00 1.00 0.00 Corporation Counsel/City Attorney 0.50 0.50 0.00 0.5 FTE in Insurance Fund Assistant City Attorney 2.00 2.00 0.00 1 FTE Hold Vacant 2021 LEGAL ADMINISTRATION TOTAL 4.50 4.50 0.00 LAW DEPARTMENT 4.50 4.50 0.00 1905 ADMINISTRATIVE SERVICES ADMINISTRATION Administrative Services Director/Assistant City Manager 1.00 1.00 0.00 Management Analyst 0.50 0.50 0.00 0.5 FTE in Parking Fund (7005) ADMINISTRATIVE SERVICES ADMIN TOTAL 1.50 1.50 0.00 1915 PAYROLL Payroll Manager 1.00 1.00 0.00 Payroll/Pension Administrator 1.50 1.50 0.00 PAYROLL TOTAL 2.50 2.50 0.00 1929 HUMAN RESOURCES Human Resources Assistant 2.00 2.00 0.00 Human Resources Specialist 2.00 2.00 0.00 Human Resources Division Manager 1.00 1.00 0.00 HUMAN RESOURCES TOTAL 5.00 5.00 0.00 1932 INFORMATION TECHNOLOGY Network Supervisor 1.00 1.00 0.00 GIS Analyst 1.00 1.00 0.00 Network Engineer 1.00 1.00 0.00 Digital Services Specialist 1.00 1.00 0.00 Hold Vacant 2021 Civic Technology Analyst 1.00 1.00 0.00 Public Safety Technology Coordinator 1.00 1.00 0.00 Chief Information Security Officer 1.00 1.00 0.00 Programmer Analyst 1.00 1.00 0.00 Technical Support Specialist I 2.00 2.00 0.00 CIO/IT Division Manager 1.00 1.00 0.00 IT Service Delivery Manager 1.00 1.00 0.00 Systems Administrator 1.00 1.00 0.00 INFORMATION TECHNOLOGY TOTAL 13.00 13.00 0.00 1941 PARKING ENFORCEMENT AND TICKETS Parking Enforcement Officer 12.00 12.00 0.00 1 FTE Hold Vacant 2021 Parking Enforcement Supervisor 1.00 1.00 0.00 PARKING ENFORCEMENT AND TICKETS TOTAL 13.00 13.00 0.00 1950 FACILITIES Facilities Maintenance Supervisor 2.00 2.00 0.00 Administrative Assistant 0.60 0.50 -0.10 0.5 FTE in Fleet Services Fund (7710) Facilities & Fleet Division Manager 0.50 0.50 0.00 0.5 FTE Fleet Services Fund (7710) Facilities Maintenance Worker I 2.00 3.50 1.50 Reclassified from FMWIII; 0.5 FTE Hold Vacant 2021 Facilities Operations Coordinator 1.00 1.00 0.00 Facilities Maint. Worker III 11.00 10.00 -1.00 Reclassified to Facilities Maintenance Worker I; 1 FTE Hold Vacant 2021 Master Tradesman 2.00 2.00 0.00 FACILITIES TOTAL 19.10 19.50 0.40 ADMINISTRATIVE SERVICES DEPARTMENT 54.10 54.50 0.40 2101 COMMUNITY DEVELOPMENT ADMINISTRATION Director, Community Development 0.75 0.75 0.00 0.25 FTE in Affordable Housing Fund (5465) Management Analyst 1.00 1.00 0.00 Construction Rehab Specialist 0.25 0.00 -0.25 Position eliminated 2021 Social Services Grants & Compliance Specialist 0.50 0.00 -0.50 0.5 FTE moved to Human Services Fund (2445) 2101 COMMUNITY DEVELOPMENT ADMINISTRATION TOTAL 2.50 1.75 -0.75 2105 PLANNING AND ZONING Senior Planner 1.00 0.00 -1.00 Reclassified to Planner Planning & Zoning Manager 1.00 0.00 -1.00 Reclassified to Comprehensive Plan Coordinator Comprehensive Plan Coordinator 0.00 1.00 1.00 Reclassified from Planning & Zoning Manager Planner 1.00 4.00 3.00 Neighborhood & Land Use Planner 1.00 1.00 0.00 Reclassified to Planner Development Planner 1.00 0.00 -1.00 Reclassified to Planner Zoning Administrator 1.00 0.00 -1.00 2105 PLANNING AND ZONING TOTAL 6.00 6.00 0.00 180 Position Description 2020 Adopted Budget FTE 2021 Adopted Budget FTE 2019-2020 Difference 2021 Notes 2115 PROPERTY STANDARDS Property Maint Inspector I 3.00 4.00 1.00 1 FTE Added 2021 Senior Property Maintenance Inspector 1.00 1.00 0.00 Customer Service Representative 1.00 1.00 0.00 2115 PROPERTY STANDARDS TOTAL 5.00 6.00 1.00 2126 BUILDING INSPECTION SERVICES Electrical Inspector II 1.00 1.00 0.00 Plumbing/Mechanical Inspector 2.00 2.00 0.00 Sign Inspector/Graffiti Tech 1.00 1.00 0.00 Plan Reviewer 1.00 1.00 0.00 Hold Vacant 2021 Building Construction Insp. Supervisor 1.00 1.00 0.00 Customer Service Coordinator 0.40 0.40 0.00 0.6 FTE in Housing Rehabilitation (5187) Customer Service Representative 2.00 2.00 0.00 Civil Engineer III 1.00 1.00 0.00 Civil Engineer II/ROW Permits 1.00 1.00 0.00 Structural Inspector/Plan Reviewer 1.00 1.00 0.00 Hold Vacant 2021 Build/Insp Serv. Division Manager 0.85 1.00 0.15 0.15 FTE moved from CDBG Fund 2126 BUILDING INSPECTION SERVICES TOTAL 12.25 12.40 0.15 COMMUNITY DEVELOPMENT DEPARTMENT 25.75 26.15 0.40 2205 POLICE ADMINISTRATION Administrative Lead 1.00 1.00 0.00 Chief of Police 1.00 1.00 0.00 Police Commander 1.00 1.00 0.00 Hold Vacant 2021 POLICE ADMINISTRATION TOTAL 3.00 3.00 0.00 2210 PATROL OPERATIONS Police Commander 3.00 3.00 0.00 Police Officer 76.00 70.00 -6.00 5 FTE moved from PST (2285); 11 FTE eliminated; 1 FTE Held Vacant 2021 Police Sergeant 11.00 11.00 0.00 Deputy Chief 1.00 1.00 0.00 PATROL OPERATIONS TOTAL 91.00 85.00 -6.00 2215 CRIMINAL INVESTIGATION Police Commander 1.00 1.00 0.00 Police Officer 14.00 11.00 -3.00 3 FTE moved to Juvenile (2230), NET (2265) and Traffic (2270) Police Sergeant 2.00 2.00 0.00 Deputy Chief 1.00 1.00 0.00 CRIMINAL INVESTIGATION TOTAL 18.00 15.00 -3.00 2230 JUVENILE BUREAU Police Officer 8.00 9.00 1.00 1 FTE moved from Criminal Investigations (2215) Police Sergeant 1.00 1.00 0.00 JUVENILE BUREAU TOTAL 9.00 10.00 1.00 2235 SCHOOL LIAISON Police Officer 4.00 4.00 0.00 SCHOOL LIAISON TOTAL 4.00 4.00 0.00 2240 POLICE RECORDS Records Input Operator 3.00 2.00 -1.00 1 FTE Eliminated; 1 FTE Held Vacant 2021 Records Coordinator 1.00 1.00 0.00 Review Officer 1.00 1.00 0.00 POLICE RECORDS TOTAL 5.00 4.00 -1.00 2245 COMMUNICATIONS Telecommunicator 14.00 12.00 -2.00 2 FTE moved to E911 Fund (5150) COMMUNICATIONS TOTAL 14.00 12.00 -2.00 2250 SERVICE DESK Service Desk Officer II 11.50 12.00 0.50 0.5 FTE reclassed from SDO I (2251); 3 FTE Held vacant 2021 311/Service Desk Manager 1.00 1.00 0.00 311/Service Desk Assistant Supervisor 1.00 1.00 0.00 SERVICE DESK TOTAL 13.50 14.00 0.50 2251 PUBLIC INFORMATION (311) Service Desk Officer I 8.50 8.00 -0.50 0.5 FTE reclassed to SDO II (2250); 1 FTE Held vacant 2021 PUBLIC INFORMATION TOTAL 8.50 8.00 -0.50 181 Position Description 2020 Adopted Budget FTE 2021 Adopted Budget FTE 2019-2020 Difference 2021 Notes 2255 OFFICE OF PROFESSIONAL STANDARDS Administrative Assistant 1.00 1.00 0.00 Police Commander 1.00 1.00 0.00 Held Vacant 2021 Police Sergeant 2.00 1.00 -1.00 Moved to Administration (2260) OFFICE OF PROFESSIONAL STANDARDS TOTAL 4.00 3.00 -1.00 2260 OFFICE OF ADMINISTRATION Deputy Chief 1.00 1.00 0.00 Police Sergeant 0.00 1.00 1.00 Moved from OPS (2255) Administrative Coordinator 1.00 1.00 0.00 Manager of Finance and Budget 1.00 1.00 0.00 OFFICE OF ADMINISTRATION TOTAL 3.00 4.00 1.00 2265 NEIGHBORHOOD ENFORCEMENT TEAM Police Commander 1.00 1.00 0.00 Police Officer 13.00 14.00 1.00 Moved from Criminal Investigation (2215) Police Sergeant 2.00 2.00 0.00 NEIGHBORHOOD ENFORCEMENT TEAM TOTAL 16.00 17.00 1.00 2270 TRAFFIC BUREAU Police Officer 6.00 7.00 1.00 Moved from Criminal Investigation (2215) Police Sergeant 1.00 1.00 0.00 Towing Coordinator 1.00 0.00 -1.00 Position eliminated TRAFFIC BUREAU TOTAL 8.00 8.00 0.00 2275 COMMUNITY STRATEGIC BUREAU Crime Analyst 1.00 1.00 0.00 COMMUNITY STRATEGIC BUREAU TOTAL 1.00 1.00 0.00 2280 ANIMAL CONTROL Animal Control Warden 1.00 1.00 0.00 ANIMAL CONTROL TOTAL 1.00 1.00 0.00 2285 PROBLEM SOLVING TEAM Police Commander 1.00 1.00 0.00 Police Sergeant 1.00 1.00 0.00 Police Officer 12.00 7.00 -5.00 5 FTE moved to Patrol (2210) PROBLEM SOLVING TEAM TOTAL 14.00 9.00 -5.00 2291 PROPERTY BUREAU Management Analyst 1.00 1.00 0.00 Property Officer 1.00 1.00 0.00 PROPERTY BUREAU TOTAL 2.00 2.00 0.00 2295 BUILDING MANAGEMENT Custodian I 1.00 1.00 0.00 BUILDING MANAGEMENT TOTAL 1.00 1.00 0.00 POLICE DEPARTMENT 216.00 201.00 -15.00 2305 FIRE MANAGEMENT & SUPPORT Administrative Lead 1.00 1.00 0.00 Hold Vacant 2021 Fire Chief 1.00 1.00 0.00 Management Analyst 0.00 1.00 1.00 Administrative Coordinator 1.00 0.00 -1.00 Reclassified to Management Analyst FIRE MANAGEMENT & SUPPORT TOTAL 3.00 3.00 0.00 2310 FIRE PREVENTION Deputy Chief 1.00 1.00 0.00 Fire Captain 2.00 2.00 0.00 Fire Plan Reviewer 1.00 1.00 0.00 FIRE PREVENTION TOTAL 4.00 4.00 0.00 2315 FIRE SUPPRESSION Division Chief, Fire 2.00 2.00 0.00 Fire Captain 24.00 24.00 0.00 Firefighter 74.00 74.00 0.00 2 FTE Hold Vacant 2021 Shift Chief, Fire 3.00 3.00 0.00 FIRE SUPPRESSION TOTAL 103.00 103.00 0.00 FIRE DEPARTMENT 110.00 110.00 0.00 182 Position Description 2020 Adopted Budget FTE 2021 Adopted Budget FTE 2019-2020 Difference 2021 Notes 2407 HEALTH SERVICES ADMINISTRATION Director, Health & Human Services 0.25 0.25 0.00 Senior Management Analyst 1.00 1.00 0.00 Hold Vacant Administrative Lead 0.50 0.50 0.00 HEALTH SERVICES ADMINISTRATION TOTAL 1.75 1.75 0.00 2435 FOOD AND ENVIRONMENTAL HEALTH Environmental Health Practitioner 2.00 2.00 0.00 Senior Environmental Health Practicioner 1.00 1.00 0.00 Communicable Disease Surveillance Specialist 1.00 1.00 0.00 Emergency Response Coordinator 1.00 0.00 -1.00 Reclassified to Public Health Preparedness Specialist Public Health Preparedness Specialist 0.00 1.00 1.00 Reclassified from Emergency Response Coordinator Health License Coordinator 1.00 1.00 0.00 Public Health Manager 1.00 1.00 0.00 FOOD AND ENVIRONMENTAL HEALTH TOTAL 7.00 7.00 0.00 HEALTH AND HUMAN SERVICES DEPARTMENT 8.75 8.75 0.00 4105 PUBLIC WORKS AGENCY ADMIN Director of Public Works Agency 0.50 0.50 0.00 Administrative Lead 2.00 2.00 0.00 Project Management Supervisor 1.00 1.00 0.00 PUBLIC WORKS AGENCY ADMIN TOTAL 3.50 3.50 0.00 4300 ENVIRONMENTAL SERVICES Environmental Services Coordinator 1.00 0.00 -1.00 Moved to Water & Sewer Funds ENVIRONMENTAL SERVICES TOTAL 1.00 0.00 -1.00 4310 RECYCLING AND ENVIRONMENTAL MAINTENANCE Equipment Operator I 1.00 1.00 0.00 Equipment Operator II 2.00 2.00 0.00 Public Works Maint Wrkr II 3.00 3.00 0.00 RECYCLING AND ENVIRONMENTAL MAINTAINENCE TOTAL 6.00 6.00 0.00 4320 FORESTRY Arborist 1.00 1.00 0.00 Parks/Forestry Crew Leader 3.00 0.00 -3.00 Retitled to Forestry Crew Leader Forestry Crew Leader 0.00 3.00 3.00 Retitled from Parks/Forestry Crew Leader Parks/Forestry Worker III 13.00 0.00 -13.00 Retitled to Forestry Worker III; 1 FTE reclassified to FWI Forestry Worker III 0.00 12.00 12.00 Retitled from Parks/Forestry Worker III Forestry Worker I 0.00 1.00 1.00 Reclassified from PFW III; Hold vacant 2021 FORESTRY TOTAL 17.00 17.00 0.00 4330 GREENWAYS Equipment Operator II 2.00 2.00 0.00 General Tradesman 1.00 1.00 0.00 Greenway Supervisor 1.00 1.00 0.00 Greenway Crew Leader 1.00 1.00 0.00 Parks/Forestry Crew Leader 3.00 0.00 -3.00 Retitled to Greenways Crew Leader Greenways Crew Leader 0.00 3.00 3.00 Retitled from Parks/Forestry Crew Leader Public Works Maintenance Worker II 2.00 2.00 0.00 Public Works Maintenance Worker I 1.00 1.00 0.00 Parks/Forestry Worker III 5.00 0.00 -5.00 Retitled to Greenways Worker III Greenways Worker III 0.00 4.00 4.00 Retitled from Parks/Forestry Worker III; 1 FTE eliminated GREENWAYS TOTAL 16.00 15.00 -1.00 4410 STREETS AND RIGHT OF WAY Civil Engineer III 0.75 0.75 0.00 Engineering Associate II 1.00 1.00 0.00 STREETS AND RIGHT OF WAY TOTAL 1.75 1.75 0.00 4420 TRANSPORTATION Sr Proj Mgr: Traf/ROW/Permits 1.00 1.00 0.00 Traffic Engineering Technician 0.50 0.50 0.00 TRANSPORTATION TOTAL 1.50 1.50 0.00 4430 PARKS AND FACILITIES Architect 0.50 0.50 0.00 PARKS AND FACILITIES TOTAL 0.50 0.50 0.00 4500 INFRASTRUCTURE MAINTENANCE Public Services Bureau Chief 0.75 0.75 0.00 INFRASTRUCTURE MAINTENANCE TOTAL 0.75 0.75 0.00 183 Position Description 2020 Adopted Budget FTE 2021 Adopted Budget FTE 2019-2020 Difference 2021 Notes 4510 STREET MAINTENANCE Equipment Operator II 9.00 9.00 0.00 Equipment Operator III 3.00 3.00 0.00 PW Crew Leader 2.00 2.00 0.00 Supervisor: Streets 1.00 1.00 0.00 Hold Vacant 2021 STREET MAINTENANCE TOTAL 15.00 15.00 0.00 4520 TRAFFIC SIGNS AND STREET LIGHT MAINTENANCE Traffic Operations Supervisor 1.00 1.00 0.00 Public Works Maint Wrkr III 3.00 3.00 0.00 Traffic Electrician 3.00 3.00 0.00 Traffic Electrician Leader 1.00 1.00 0.00 4520 TRAFFIC SIGNS AND STREET LIGHT MAINTENANCE TOTAL 8.00 8.00 0.00 PUBLIC WORKS AGENCY 71.00 69.00 -2.00 3005 RECREATION MANAGEMENT & GENERAL SUPPORT Director, Recreation & Comm. Services 1.00 1.00 0.00 Administrative Coordinator 1.00 1.00 0.00 Administrative Lead 1.00 1.00 0.00 Data Control Clerk 1.00 1.00 0.00 Hold Vacant 2021 Recreation Support Specialist 1.00 1.00 0.00 Asst. Director of Recr. & Comm. Services 1.00 1.00 0.00 Recreation Services Manager 1.00 1.00 0.00 RECREATION MGMT & GENERAL SUPPORT 7.00 7.00 0.00 3030 CROWN COMMUNITY CENTER After School Supervisor 1.00 1.00 0.00 Assistant Program Coordinator 1.00 1.00 0.00 Clerk II 3.00 3.00 0.00 Crown Operations Supervisor 1.00 1.00 0.00 Crown Facilities Maintenance Worker II 5.00 5.00 0.00 Facility Coordinator Crown 1.00 1.00 0.00 Office Coordinator 1.00 1.00 0.00 Preschool Instructor 3.75 3.75 0.00 Preschool Program Supervisor 1.00 1.00 0.00 Recreation Manager 1.00 1.00 0.00 Recreation Program Coordinator 3.00 3.00 0.00 Facilities Supervisor 0.00 0.25 0.25 PT Custodian 0.00 0.50 0.50 CROWN COMMUNITY CENTER TOTAL 21.75 22.50 0.75 3035 CHANDLER COMMUNITY CENTER Clerk III 0.75 0.75 0.00 Recreation Program Coordinator 2.00 2.00 0.00 PT Custodian 1.78 1.78 0.00 Facilities Supervisor 0.40 0.40 0.00 CHANDLER COMMUNITY CENTER TOTAL 4.93 4.93 0.00 3040 FLEETWOOD JOURDAIN COMMUNITY CENTER Clerk III 0.70 0.70 0.00 Office Coordinator 1.00 1.00 0.00 Custodian II 1.00 1.00 0.00 Recreation Manager 1.00 1.00 0.00 Recreation Program Coordinator 1.00 1.00 0.00 Program Supervisor 0.60 0.50 -0.10 Assistant Program Coordinator 1.00 1.00 0.00 After School Supervisor 0.50 0.00 -0.50 PT Custodian 0.50 0.50 0.00 FLEETWOOD JOURDAIN COMM. CENTER TOTAL 7.30 6.70 -0.60 3045 FLEETWOOD JOURDAIN THEATER Recreation Program Coordinator 1.00 1.00 0.00 FLEETWOOD JOURDAIN THEATER TOTAL 1.00 1.00 0.00 3050 RECREATION OUTREACH Program Supervisor 0.50 0.50 0.00 RECREATION OUTREACH 0.50 0.50 0.00 3055 LEVY CENTER SENIOR SERVICES Custodian II 1.00 0.00 -1.00 Reclassified to Custodian I Custodian I 0.00 1.00 1.00 Reclassified from Custodian II Fac Maint. Worker/Cust II 1.00 1.00 0.00 Recreation Manager 1.00 1.00 0.00 Recreation Program Coordinator 2.00 2.00 0.00 Secretary II 1.00 1.00 0.00 PT Office Assistant 1.17 0.67 -0.50 Facilities Supervisor 1.22 1.22 0.00 FT Bus Driver 1.00 1.00 0.00 PT Custodian 1.45 1.45 0.00 LEVY CENTER SENIOR SERVICES TOTAL 10.84 10.34 -0.50 184 Position Description 2020 Adopted Budget FTE 2021 Adopted Budget FTE 2019-2020 Difference 2021 Notes 3080 BEACHES Recreation Program Coordinator 1.00 1.00 0.00 BEACHES TOTAL 1.00 1.00 0.00 3130 SPECIAL RECREATION Recreation Program Coordinator 2.00 2.00 0.00 Recreation Services Manager 0.00 0.00 0.00 Program Supervisor 0.46 0.46 0.00 SPECIAL RECREATION TOTAL 2.46 2.46 0.00 3140 BUS PROGRAM PT Bus Driver 1.15 1.15 0.00 BUS PROGRAM TOTAL 1.15 1.15 0.00 3150 PARK SERVICE UNIT PT Park Ranger 1.00 1.00 0.00 PARK SERVICE UNIT TOTAL 1.00 1.00 0.00 3225 GIBBS-MORRISON CULTURAL CENTER Facilities Coordinator 1.00 1.00 0.00 Proposed Hold Vacant Facilities Supervisor 1.50 1.50 0.00 GIBBS-MORRISON CULTURAL CENTER TOTAL 2.50 2.50 0.00 3605 ECOLOGY CENTER Clerk III 1.00 1.00 0.00 Recreation Program Coordinator 2.00 2.00 0.00 Garden Coordinator 0.20 0.20 0.00 Facilities Supervisor 0.50 0.50 0.00 PT Custodian 0.25 0.25 0.00 ECOLOGY CENTER TOTAL 3.95 3.95 0.00 3710 NOYES CULTURAL ARTS CENTER Office Assistant 0.00 0.50 0.50 Weekend/Evening Coordinator 1.00 1.00 0.00 PT Custodian 1.70 1.68 -0.02 NOYES CULTURAL ARTS CENTER TOTAL 2.70 3.18 0.48 3720 CULTURAL ARTS PROGRAMS Recreation Program Coordinator 1.00 1.00 0.00 CULTURAL ARTS PROGRAMS TOTAL 1.00 1.00 0.00 PARKS, RECREATION, & COMM. SERV. DEPT.69.08 69.21 0.13 General Fund 590.68 573.61 -17.07 4605 GENERAL ASSISTANCE ADMINISTRATION Director, Health & Human Services 0.25 0.25 0.00 Customer Service Representative 1.00 1.00 0.00 Human Services Specialist 1.00 3.00 2.00 Retitled from General Assistance Specialist General Assistance Specialist 2.00 0.00 -2.00 Retitled to Human Services Specialist GENERAL ASSISTANCE ADMINISTRATION TOTAL 4.25 4.25 0.00 GENERAL ASSISTANCE FUND 4.25 4.25 0.00 2445 HUMAN SERVICES Director, Health & Human Services 0.50 0.50 0.00 Administrative Lead 0.50 0.50 0.00 Family Advocate 1.00 1.00 0.00 Community Health Specialist 1.00 1.00 0.00 Senior Human Services Advocate 1.00 1.00 0.00 Human Services Advocate 1.50 2.00 0.50 Senior Services Manager 1.00 0.00 -1.00 Reclassified to Outreach Social Worker (3215) Senior Services Advocate 1.00 1.00 0.00 Long-term Care Ombudsman 1.00 1.00 0.00 Human Services Manager 1.00 1.00 0.00 HUMAN SERVICES TOTAL 9.50 9.00 -0.50 3215 YOUTH & COMMUNITY ENGAGEMENT Community Services Manager 1.00 1.00 0.00 Community Services Coordinator 1.00 0.00 -1.00 Reclassified to Youth/Young Adult Program Supervisor Youth/Young Adult Program Supervisor 0.00 1.00 1.00 Reclassified from Community Services Coordinator Senior Outreach Worker 1.00 1.00 0.00 Outreach Social Worker 0.00 1.00 1.00 Reclassified from Senior Services Manager (2445) Outreach Assistant 0.45 0.45 0.00 Outreach Worker 2.45 4.45 2.00 Reclassified from Outreach Development Worker Youth-Young Adult Outreach Development Worker 2.00 0.00 -2.00 Reclassified to Outreach Worker YOUTH & COMMUNITY ENGAGEMENT TOTAL 7.90 8.90 1.00 HUMAN SERVICES FUND 17.40 17.90 0.50 185 Position Description 2020 Adopted Budget FTE 2021 Adopted Budget FTE 2019-2020 Difference 2021 Notes 4805 EARLY LEARNING & LITERACY Librarian I 2.50 2.50 0.00 Early Learning & Literacy Manager 1.00 1.00 0.00 Youth Engagement Librarian II 1.00 1.00 0.00 Library Assistant 4.18 4.18 0.00 EARLY LEARNING & LITERACY TOTAL 8.68 8.68 0.00 4806 LIFELONG LEARNING & LITERACY Librarian I 5.03 5.03 0.00 Learning & Literacy Manager 1.00 1.00 0.00 Branch Asistant 0.00 2.06 2.06 Moved from Engagement Services (4825) Library Assistant 2.74 2.53 -0.21 LIFELONG LEARNING & LITERACY TOTAL 8.77 10.62 1.85 4820 ACCESS SERVICES Circulation Manager 1.00 1.00 0.00 Access Manager 1.00 1.00 0.00 Assistant Circulation Manager 1.00 1.00 0.00 Library Aide II 3.21 3.00 -0.21 Collection Development Manager 1.00 1.00 0.00 Library Assistant 3.00 3.00 0.00 Library Clerk 7.19 7.84 0.65 Shelver 4.97 4.61 -0.36 ACCESS SERVICES TOTAL 22.37 22.45 0.08 4825 ENGAGEMENT SERVICES Community Engagement Manager 1.00 1.00 0.00 Community Engagement Assistant 0.66 0.66 0.00 Library Aide II 0.21 0.00 -0.21 Latino Engagement Librarian 1.00 1.00 0.00 Librarian III 1.00 1.00 0.00 Branch Assistant 6.50 4.65 -1.85 Library Assistant 0.24 0.00 -0.24 Librarian I 1.00 1.00 0.00 Shelver 0.82 0.00 -0.82 Security Monitor 0.40 0.00 -0.40 Supervising Librarian 1.00 1.00 0.00 Library Clerk 1.71 1.59 -0.12 ENGAGEMENT SERVICES TOTAL 15.54 11.90 -3.64 4835 INNOVATION & DIGITAL LEARNING Librarian III 1.00 1.00 0.00 Library Assistant 0.53 0.53 0.00 Library Assistant - Music Tech.0.00 1.00 1.00 Virtual Services Librarian 1.00 1.00 0.00 Technology Associate 3.29 3.29 0.00 Technology Trainer 1.34 1.34 0.00 Teen Services Librarian I 1.00 1.00 0.00 Teen Engagement Coordinator 1.00 1.00 0.00 INNOVATION & DIGITAL LEARNING TOTAL 9.16 10.16 1.00 4840 MAINTENANCE Custodian II 2.00 2.00 0.00 Custodian I 1.00 1.00 0.00 Security Monitor 2.79 3.09 0.30 Facilities Management Supervisor 1.00 1.00 0.00 MAINTENANCE TOTAL 6.79 7.09 0.30 4845 ADMINISTRATION Office Coordinator 1.00 1.00 0.00 Executive Director 1.00 1.00 0.00 Assistant Library Director 1.00 1.00 0.00 Administrative Lead 1.00 1.00 0.00 Development Associate 1.34 1.34 0.00 Development Manager 1.00 1.00 0.00 Community Engagement Coordinator 0.80 0.80 0.00 ADMINISTRATION TOTAL 7.14 7.14 0.00 LIBRARY FUND 78.45 78.04 -0.41 186 Position Description 2020 Adopted Budget FTE 2021 Adopted Budget FTE 2019-2020 Difference 2021 Notes 5150 EMERGENCY TELEPHONE SYSTEM Asst. Communications Coordinator 2.00 1.00 -1.00 1 FTE Eliminated Communications Coordinator 1.00 1.00 0.00 Telecommunicator 2.00 4.00 2.00 2 FTE moved from General Fund (2245) EMERGENCY TELEPHONE SYSTEM TOTAL 5.00 6.00 1.00 EMERGENCY TELEPHONE SYSTEM FUND 5.00 6.00 1.00 5187 HOUSING REHABILITATION Construction Rehabilitation Specialist 0.75 0.00 -0.75 Position Eliminated Customer Service Coordinator 0.60 0.60 0.00 0.4 FTE in Building Inspection (2126) Build/Insp. Serv. Division Manager 0.15 0.00 -0.15 Moved to General Fund (2126) HOUSING REHABILITATION TOTAL 1.50 0.60 -0.90 5220 CDBG ADMINISTRATION Housing and Grant Manager 0.60 0.45 -0.15 0.55 FTE in Affordable Housing (5465) and HOME (5430) PT Financial Analyst 0.50 0.35 -0.15 0.15 FTE in Affordable Housing (5465) and HOME (5430) Grants and Compliance Specialist 1.00 0.00 -1.00 Reclassified to Housing & Economic Development Analyst Housing & Economic Development Analyst 0.00 0.50 0.50 0.5 FTE in Affordable Housing (5465) and HOME (5430) Social Services Grants and Compliance Specialist 0.50 0.50 0.00 0.5 FTE in Human Services (2445) and HOME (5430) Housing & Economic Development Analyst 0.30 0.50 0.20 0.5 FTE in Affordable Housing (5465) and HOME (5430) CDBG ADMINISTRATION TOTAL 2.90 2.30 -0.60 CDBG ADMINISTRATION FUND 4.40 2.90 -1.50 5430 HOME FUND Housing and Grant Manager 0.00 0.25 0.25 0.75 FTE in CDBG (5220) and Affordable Housing (5465) PT Financial Analyst 0.00 0.08 0.08 0.42 FTE in CDBG (5220) and Affordable Housing (5465) Housing & Economic Development Analyst 0.00 0.20 0.20 0.8 FTE in CDBG (5220) and Affordable Housing (5465) Housing & Economic Development Analyst 0.35 0.20 -0.15 0.8 FTE in CDBG (5220) and Affordable Housing (5465) HOME FUND 0.35 0.73 0.38 5465 AFFORDABLE HOUSING FUND PT Financial Analyst 0.00 0.08 0.08 0.42 in CDBG (5220) and HOME (5430) Social Services Grants and Compliance Specialist 0.00 0.20 0.20 0.8 FTE in Human Services (2445) and CDBG (5220) Housing & Economic Development Analyst 0.00 0.30 0.30 0.7 FTE in CDBG (5220) and HOME (5430) Housing & Economic Development Analyst 0.35 0.30 -0.05 0.7 FTE in CDBG (5220) and HOME (5430) Community Development Director 0.25 0.25 0.00 0.75 FTE in General Fund (2101) Housing and Grant Manager 0.40 0.30 -0.10 0.7 FTE in CDBG (5220) and HOME (5430) AFFORDABLE HOUSING FUND 1.00 1.43 0.43 4105 CAPITAL IMPROVEMENT FUND Capital Planning Bureau Chief 0.50 0.50 0.00 0.5 FTE in Water Fund (4105) Senior Project Manager 2.50 2.50 0.00 0.5 FTE in Parking Fund (4510) Civil Engineer II 0.50 0.50 0.00 0.5 FTE in Sewer Fund (4530) ADA/CIP Project Manager 1.00 1.00 0.00 CAPITAL IMPROVEMENT FUND 4.50 4.50 0.00 1560 REVENUE AND COLLECTIONS Revenue Manager 0.50 0.50 0.00 Customer Service Representative 2.00 2.00 0.00 1 FTE Held Vacant 2021 Collections Coordinator 1.00 1.00 0.00 REVENUE AND COLLECTIONS TOTAL 3.50 3.50 0.00 4430 PARKS AND FACILITIES Architect 0.50 0.50 0.00 0.5 FTE in Parking Fund (4430) PARKS AND FACILITIES TOTAL 0.50 0.50 0.00 4510 STREET MAINTENANCE Traffic Engineering Technician 0.50 0.50 0.00 0.5 FTE in General Fund (4420) Senior Project Manager 0.50 0.50 0.00 0.5 FTE in Capital Fund (4118) STREET MAINTENANCE TOTAL 1.00 1.00 0.00 4330 GREENWAYS Public Works Maint Wrkr II 3.00 0.00 -3.00 Retitled to Greenways Worker II Greenways Worker II 0.00 3.00 3.00 Retitled from Public Works Maint Wkr II GREENWAYS TOTAL 3.00 3.00 0.00 7005 PARKING SYSTEM MANAGEMENT Parking Operations Coordinator 1.00 1.00 0.00 Held Vacant 2021 Transportation and Mobility Coordinator 1.00 1.00 0.00 Management Analyst 0.50 0.50 0.00 Parking Operations Specialist 1.00 1.00 0.00 Facilities Maintenance Worker I 0.50 0.00 -0.50 Parking Division Manager 1.00 1.00 0.00 PARKING SYSTEM MANAGEMENT TOTAL 5.00 4.50 -0.50 187 Position Description 2020 Adopted Budget FTE 2021 Adopted Budget FTE 2019-2020 Difference 2021 Notes 7015 PARKING LOTS & METERS Facilities Maintenance Worker III 1.00 1.00 0.00 Parking Maintenance Worker 3.00 3.00 0.00 1 FTE Held Vacant 2021 PARKING LOTS & METERS TOTAL 4.00 4.00 0.00 PARKING SYSTEM FUND 17.00 16.50 -0.50 4105 PUBLIC WORKS AGENCY ADMIN MWEBE/LEP and Workforce Development Coordinator 0.50 0.50 0.00 0.5 FTE in Sewer Fund (4530) Capital Planning Bureau Chief 0.50 0.50 0.00 0.5 FTE in Capital Fund (4105) Chief Sustainability & Resilience Officer 0.25 0.25 0.00 0.5 FTE General Fund (1535), 0.25 FTE Solid Waste Fund (4310) Management Analyst 0.50 0.50 0.00 0.5 FTE in Sewer Fund (4105) Held vacant 2021 Environmental Services Coordinator 0.00 0.50 0.00 Moved from General Fund; 0.5 FTE in Sewer Fund (4105) Plumbing Inspector 0.50 0.50 0.00 0.5 FTE in Sewer Fund (4105) Project Management Supervisor 1.00 1.00 0.00 PUBLIC WORKS AGENCY ADMIN TOTAL 3.25 3.75 0.00 4200 WATER PRODUCTION Director of Public Works Agency 0.50 0.50 0.00 0.5 FTE in General Fund (4105) Civil Engineer 1.00 1.00 0.00 Senior Project Manager 1.00 1.00 0.00 Administrative Lead 1.00 1.00 0.00 Water Production Bureau Chief 1.00 1.00 0.00 WATER PRODUCTION TOTAL 4.50 4.50 0.00 4208 WATER BILLING Cust. Svc./Wtr Bill Coordinator 1.00 1.00 0.00 CMMS Analyst 0.00 1.00 1.00 New position, converted from contractor Part Time Clerk 0.50 0.50 0.00 WATER BILLING TOTAL 1.50 2.50 1.00 4210 PUMPING Division Chief, Pumping 1.00 1.00 0.00 Project Management Supervisor 1.00 1.00 0.00 Water Plant Operator 5.00 5.00 0.00 Water Worker I 1.00 1.00 0.00 Water Worker II 1.00 1.00 0.00 Water/Sewer Mechanic 3.00 3.00 0.00 PUMPING TOTAL 12.00 12.00 0.00 4220 FILTRATION Chemist 1.00 1.00 0.00 Division Chief, Filtration 1.00 1.00 0.00 Microbiologist 1.00 1.00 0.00 Project Management Supervisor 1.00 1.00 0.00 Water Plant Operator 5.00 5.00 0.00 Water Worker I 1.00 1.00 0.00 Water Worker II 1.00 1.00 0.00 Water/Sewer Mechanic 3.00 3.00 0.00 FILTRATION TOTAL 14.00 14.00 0.00 4440 WATER AND SEWER CAPITAL Civil Engineer II 1.00 1.00 0.00 GIS / Engineering Technician 1.00 1.00 0.00 WATER AND SEWER CAPITAL TOTAL 2.00 2.00 0.00 4540 DISTRIBUTION MAINTENANCE Water Distribution Supervisor 1.00 1.00 0.00 Water Worker I 2.00 2.00 0.00 Water Worker III 3.00 3.00 0.00 Water / Sewer Crew Leader 3.00 3.00 0.00 DISTRIBUTION MAINTENANCE TOTAL 9.00 9.00 0.00 WATER FUND 46.25 47.75 1.00 188 Position Description 2020 Adopted Budget FTE 2021 Adopted Budget FTE 2019-2020 Difference 2021 Notes 4530 SEWER MAINTENANCE Management Analyst 0.50 0.50 0.00 0.5 FTE in Water Fund (4105); Hold Vacant 2021 Plumbing Inspector 0.50 0.50 0.00 0.5 FTE in Water Fund (4105) Bus. Workforce Compliance Coordinator 0.50 0.50 0.00 0.5 FTE in Water Fund (4105) Environmental Services Coordinator 0.00 0.50 0.00 Moved from General Fund; 0.5 FTE in Sewer Fund (4105) GIS / Engineering Technician 1.00 1.00 0.00 Senior Sewer Supervisor 1.00 1.00 0.00 Water Worker I 2.00 2.00 0.00 Water Worker II 1.00 1.00 0.00 Civil Engineer II 0.50 0.50 0.00 0.5 FTE in Capital Fund (4118) Civil Engineer III 0.25 0.25 0.00 0.5 FTE in Special Assessment (6000), 0.25 FTE in General Fund (4410) Water Worker III 1.00 1.00 0.00 Water/Sewer Crew Leader 4.00 4.00 0.00 SEWER MAINTENANCE TOTAL 12.25 12.75 0.00 SEWER MAINTENANCE FUND 12.25 12.75 0.00 4310 REFUSE COLLECTION & DISPOSAL Public Services Bureau Chief 0.25 0.25 0.00 0.75 FTE in General Fund (4500) Sustainability Coordinator 0.25 0.25 0.00 0.5 FTE in General Fund (1535), 0.25 FTE in Water Fund (4105) PW Crew Leader 1.00 1.00 0.00 Public Works Mainenance Worker I 1.00 1.00 0.00 Sanitation Supervisor 1.00 1.00 0.00 Equipment Operator II 10.00 10.00 0.00 REFUSE COLLECTION & DISPOSAL TOTAL 13.50 13.50 0.00 SOLID WASTE FUND 13.50 13.50 0.00 7710 FLEET MAINTENANCE Administrative Assistant 0.40 0.50 0.10 0.5 FTE in General Fund (1905) Facilities & Fleet Supervisor 1.00 1.00 0.00 Facilities & Fleet Division Manager 0.50 0.50 0.00 0.5 FTE in General Fund (1950) Equipment Mechanic III 6.00 6.00 0.00 Lead Mechanic 2.00 2.00 0.00 MAJOR MAINTENANCE TOTAL 9.90 10.00 0.10 FLEET SERVICES FUND 9.90 10.00 0.10 7800 RISK MANAGEMENT Administrative Lead 1.00 1.00 0.00 Corporation Counsel/City Attorney 0.50 0.50 0.00 0.5 FTE in General Fund (1705) Assistant City Attorney 1.00 1.00 0.00 Workers Comp. and Safety Manager 1.00 1.00 0.00 Safety Specialist 1.00 1.00 0.00 RISK MANAGEMENT TOTAL 4.50 4.50 0.00 7801 EMPLOYEE BENEFITS HR Assistant/Benefits Coordinator 1.00 1.00 0.00 EMPLOYEE BENEFITS TOTAL 1.00 1.00 0.00 INSURANCE FUND 5.50 5.50 0.00 All Funds 810.43 795.36 -16.07 28.50 FTE Held Vacant in 2021 189 DEPARTMENT / DIVISION SUMMARY FY2017 FY 2018 FY 2019 FY 2020 FY 2021 FY20-FY21 Difference 1300 City Council 1.00 1.00 1.00 1.00 1.00 - 1400 City Clerk 2.00 1.00 1.00 1.00 1.00 - 1505 City Manager's Office 4.50 4.50 5.00 6.00 6.00 - 1510 Community Engagement 5.00 5.00 5.00 5.00 4.00 (1.00) 1535 Sustainability 1.00 0.50 0.50 0.50 0.50 - 1555 Financial Administration 4.00 4.00 4.00 3.00 3.00 - 1560 Revenue & Collections 5.50 3.50 3.50 3.50 3.50 - 1570 Accounting 6.50 5.50 4.50 4.50 4.50 - 1571 Tax Assessment Review 1.00 1.00 1.00 1.00 1.00 - 1575 Purchasing 3.50 3.00 3.00 3.00 3.00 - 1580 Community Arts 1.00 1.00 - - - - 1585 Administrative Adjudication - 2.00 1.00 1.00 1.00 - 5300 Economic Development - - - 2.00 2.00 - Subtotal City Manager's Office 32.00 30.00 27.50 29.50 28.50 (1.00) 1705 Law Department 4.50 4.50 4.50 4.50 4.50 - 1905 Administration General Support 3.00 3.00 1.60 1.50 1.50 - 1915 Payroll 2.50 2.50 2.00 2.50 2.50 - 1929 Human Resources Division 6.00 5.00 5.00 5.00 5.00 - 1932 Information Systems 13.00 13.00 13.00 13.00 13.00 - 1941 Parking Enforcement & Tickets 12.00 11.00 13.00 13.00 13.00 - 1950 Facilities 21.20 20.20 18.50 19.10 19.50 0.40 Subtotal Administrative Services 57.70 54.70 53.10 54.10 54.50 0.40 2101 Community Development Admin 2.25 2.25 2.25 2.50 1.75 (0.75) 2105 Planning & Zoning 5.00 5.00 6.00 6.00 6.00 - 2115 Property Standards - - - 5.00 6.00 1.00 2126 Building Inspection Services 13.25 11.25 12.25 12.25 12.40 0.15 5300 Economic Development 4.50 3.50 2.00 - - - 25.00 22.00 22.50 25.75 26.15 0.40 2205 Police Administration 3.00 3.00 3.00 3.00 3.00 - 2210 Patrol Operations 91.00 91.00 91.00 91.00 85.00 (6.00) 2215 Criminal Investigation 18.00 18.00 18.00 18.00 15.00 (3.00) 2225 Social Services Bureau 5.30 - - - - - 2230 Juvenile Bureau 10.00 10.00 9.00 9.00 10.00 1.00 2235 School Liaison 4.00 4.00 4.00 4.00 4.00 - 2240 Police Records 7.00 7.00 6.00 5.00 4.00 (1.00) 2245 Communications Bureau 14.00 14.00 14.00 14.00 12.00 (2.00) 2250 Service Desk Bureau 15.00 14.50 13.50 13.50 14.00 0.50 2251 Public Information 8.50 8.50 8.50 8.50 8.00 (0.50) 2255 Office of Professional Standards 3.00 4.00 4.00 4.00 3.00 (1.00) 2260 Office of Administration 4.00 3.00 3.00 3.00 4.00 1.00 2265 Neighborhood Enforcement Team (N.E.T.)16.00 16.00 16.00 16.00 17.00 1.00 2270 Traffic Bureau 8.00 8.00 8.00 8.00 8.00 - 2275 Community Strategies Bureau 1.00 1.00 1.00 1.00 1.00 - 2280 Animal Control Bureau 1.00 1.00 1.00 1.00 1.00 - 2285 Problem Solving Team 14.00 14.00 14.00 14.00 9.00 (5.00) 2290 Property Bureau 2.00 2.00 2.00 2.00 2.00 - 2295 Building Management 1.00 1.00 1.00 1.00 1.00 - Subtotal Police 225.80 220.00 217.00 216.00 201.00 (15.00) 2305 Fire Management and Support 3.00 3.00 3.00 3.00 3.00 - 2310 Fire Prevention 4.00 4.00 4.00 4.00 4.00 - 2315 Fire Suppression 103.00 103.00 103.00 103.00 103.00 - Subtotal Fire 110.00 110.00 110.00 110.00 110.00 - GENERAL FUND DEPARTMENTS Subtotal Community Development 190 DEPARTMENT / DIVISION SUMMARY FY2017 FY 2018 FY 2019 FY 2020 FY 2021 FY20-FY21 Difference 2407 Health Services Administration 2.00 1.75 2.75 1.75 1.75 - 2435 Food and Environmental Health 14.10 13.00 12.00 7.00 7.00 - 2440 Vital Records 1.00 1.00 - - - - 2445 Human Services - 3.00 2.00 - - - 2455 Community Health 4.00 2.00 1.00 - - - Subtotal Health & Human Services 21.10 20.75 17.75 8.75 8.75 - 3005 Recreation Mgt. & General Support 3.00 3.00 4.00 7.00 7.00 - 3010 Recreation Business and Fiscal Mgt.3.00 2.00 2.00 - - - 3020 Recreation General Support 2.40 2.40 1.00 - - - 3030 Robert Crown Community Center 9.76 9.76 9.76 21.75 22.50 0.75 3035 Chandler Community Center 5.48 4.48 4.93 4.93 4.93 - 3040 Fleetwood-Jourdain Community Ctr.6.95 6.95 7.30 7.30 6.70 (0.60) 3045 Fleetwood-Jourdain Comm. Theater 1.00 1.00 1.00 1.00 1.00 - 3050 Recreation Outreach 0.50 0.50 0.50 0.50 0.50 - 3055 Levy Senior Center 12.50 12.50 12.34 10.84 10.34 (0.50) 3080 Beaches 1.25 1.25 1.25 1.00 1.00 - 3095 Crown Ice Rink 7.49 7.49 7.49 - - - 3100 Sports Leagues 0.55 0.55 0.05 - - - 3130 Special Recreation 2.31 2.31 2.71 2.46 2.46 - 3140 Bus Program 1.15 1.15 1.15 1.15 1.15 - 3150 Park Service Unit 1.45 1.45 1.45 1.00 1.00 - 3215 Youth Engagement 8.40 8.70 7.90 - - - 3225 Gibbs-Morrison Cultural Center 2.50 2.50 2.50 2.50 2.50 - 3605 Ecology Center 3.77 3.77 3.95 3.95 3.95 - 3710 Noyes Cultural Arts Center 3.37 3.37 3.18 2.70 3.18 0.48 3720 Cultural Arts Programs 2.00 1.00 1.00 1.00 1.00 - 78.83 76.13 75.46 69.08 69.21 0.13 4105 Public Works Agency Administration 5.25 4.50 3.50 3.50 3.50 - 4300 Environmental Services 1.00 1.00 1.00 1.00 - (1.00) 4310 Recycling and Environmental Maintenance 7.00 6.00 6.00 6.00 6.00 - 4320 Forestry 18.00 18.00 17.00 17.00 17.00 - 4330 Greenways 17.00 16.00 15.00 16.00 15.00 (1.00) 4400 Capital Planning and Engineering 0.50 - - - - - 4410 Streets and Right of Way 6.00 1.25 1.75 1.75 1.75 - 4420 Transportation 1.50 1.50 1.50 1.50 1.50 - 4430 Parks and Facilities 2.00 0.50 0.50 0.50 0.50 - 4500 Infrastructure Maintenance - 0.75 0.75 0.75 0.75 - 4510 Street Maintenance 18.00 16.00 15.00 15.00 15.00 - 4520 Traffic Signs and Street Light Maintenance 8.00 8.00 8.00 8.00 8.00 - 84.25 73.50 70.00 71.00 69.00 (2.00) TOTAL - GENERAL FUND 642.18 613.58 599.81 590.68 573.61 (17.07) 2499 General Assistance Fund 4.00 4.25 4.25 4.25 4.25 - 2445 Human Services - - - 9.50 9.00 (0.50) 3215 Youth & Community Engagement - - - 7.90 8.90 1.00 Subtotal Human Services Fund - - - 17.40 17.90 0.50 4805 Early Learning & Literacy 13.10 10.61 7.61 8.68 8.68 - 4806 Lifelong Learning & Literacy 13.73 14.42 8.77 8.77 10.62 1.85 4820 Access Services 14.88 15.59 22.14 22.37 22.45 0.08 4825 Engagement Services 8.62 9.88 8.49 15.54 11.90 (3.64) 4835 Innovation & Digital Learning 6.95 6.95 9.12 9.16 10.16 1.00 4840 Maintenance 6.47 6.47 6.54 6.79 7.09 0.30 4845 Administration 10.13 7.14 7.14 7.14 7.14 - Subtotal Library Fund 73.88 71.06 69.81 78.45 78.04 (0.41) Subtotal Parks, Recreation & Comm. Services Subtotal Public Works Agency OTHER FUNDS 191 DEPARTMENT / DIVISION SUMMARY FY2017 FY 2018 FY 2019 FY 2020 FY 2021 FY20-FY21 Difference 5005 Neighborhood Stabilization Program 2 0.30 0.15 - - - - 5150 Emergency Telephone System 5.00 5.00 5.00 5.00 6.00 1.00 5187 Housing Rehabilitation 1.75 1.75 1.75 1.50 0.60 (0.90) 5220 Community Develop. Block Grant (CDBG)2.50 2.75 2.90 2.90 2.30 (0.60) Subtotal CDBG Fund 4.25 4.50 4.65 4.40 2.90 (1.50) 5430 Home Fund 0.50 0.35 0.35 0.35 0.73 0.38 5465 Affordable Housing Fund 0.70 1.00 1.00 1.00 1.43 0.43 4105 Capital Improvements Fund - 4.50 4.50 4.50 - 6000 Special Assessment Fund - 0.50 - - - - 1560 Revenue and Collections 0.50 3.50 3.50 3.50 3.50 - 4310 Recycling and Environmental Maintenance 2.00 2.00 2.00 - - - 4330 Greenways 2.00 2.00 3.00 3.00 3.00 - 4420 Transportation 0.50 0.50 0.50 - - - 4510 Street Maintenance 1.00 1.50 0.50 1.00 1.00 - 4430 Parks and Facilities - 0.50 0.50 0.50 0.50 - 7005 Parking System Management 6.00 4.00 6.00 5.00 4.50 (0.50) 7015 Parking Lots and Meters 3.00 2.00 2.00 4.00 4.00 - 7037 Maple Avenue Garage 1.00 1.00 1.00 - - - Subtotal Parking System Fund 16.00 17.00 19.00 17.00 16.50 (0.50) 4105 Public Works Agency Administration 2.50 2.25 3.25 3.25 3.75 0.50 4200 Water Production 2.00 5.00 4.50 4.50 4.50 - 4208 Water Billing 1.50 1.50 1.50 1.50 2.50 1.00 4210 Pumping 12.00 12.00 12.00 12.00 12.00 - 4220 Filtration 14.00 14.00 14.00 14.00 14.00 - 4400 Capital Planning and Engineering 0.50 - - - - - 4440 Water and Sewer Capital 3.00 2.00 2.00 2.00 2.00 - 4540 Distribution Maintenance 9.00 9.00 9.00 9.00 9.00 - Subtotal Water Fund 44.50 45.75 46.25 46.25 47.75 1.50 4105 Public Works Agency Administration 1.00 - - - - - 4310 Refuse Collection and Disposal 0.33 - - - - - 4440 Water and Sewer Capital 1.00 1.00 - - - - 4530 Sewer Maintenance 9.00 11.25 12.25 12.25 12.75 0.50 Subtotal Sewer Maintenance Fund 11.33 12.25 12.25 12.25 12.75 0.50 4310 Refuse Collection and Disposal 9.66 10.50 11.50 13.50 13.50 - Subtotal Solid Waste Fund 9.66 10.50 11.50 13.50 13.50 - 7705 Fleet Services General Support 1.50 - 7710 Major Maintenance 10.50 9.50 9.90 9.90 10.00 0.10 Subtotal Fleet Services Fund 12.00 9.50 9.90 9.90 10.00 0.10 7800 Risk Management 4.50 4.50 4.50 4.50 4.50 - 7801 Employee Benefits 1.00 1.00 1.00 1.00 1.00 - Subtotal Insurance Fund 5.50 5.50 5.50 5.50 5.50 - TOTAL - OTHER FUNDS 187.62 187.31 193.96 219.75 221.75 2.00 GRAND TOTAL - ALL FUNDS 829.80 800.89 793.77 810.43 795.36 (15.07) 192 PART VI CAPITAL IMPROVEMENT PLAN 193 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 and parks, 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; citywide roofing assessment; Streetlight Master Plan; Howard Street Corridor Improvements; the assessments of emergency generators; and the current development of the IT 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. 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. 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. 194 Capital Improvement 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 function 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 at least a 5- 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. 195 Capital Improvement Policy Economic Development  Make capital investments needed to realize the full potential of Tax Increment Finance areas.  Implement the goals of the Evanston Local Employment Program and work to increase the participation of Evanston businesses in capital improvement projects.  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.  Address stormwater issues to minimize public and private property damage.  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.  Forward the objectives of the Climate Action Resiliency 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 rehabilitation/replacement of the Robert Crown Community Center and the surrounding athletic fields.  Undertake projects and improvement to municipal facilities to meet the standards of the Federal Americans with Disabilities Act (ADA).  Incorporate age-friendly features into all City facilities.  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. 196 Capital Improvement Policy 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.  Incorporate the City’s complete and green streets policy into transportation project.  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 of 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 $160 million per resolution 44-R-19. 197 Capital Improvement Policy Capital Project Planning and Cost Containment  City staff will meet quarterly 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: o Reallocated to a new project within the five-year plan within the same area o Reallocated to a priority list of projects approved by the City Council during consideration of the capital plan o Used to expand the scope of the existing project for which the grant is received o Placed in the contingency fund for future matches or cost overruns o 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. 198 City of Evanston FY 2021 Capital Improvement Program Adopted CIP Project Title FY 2020 FY 2021 Water Fund Sewer Fund IEPA Loan MFT Fund CDBG Other Funds TIF Funding Parking Total Funding NotesSTREET RESURFACING, WATER MAIN AND SEWER Major Projects 1 30" Transmission Main Rehab - Engr Svcs 100,000$ 100,000$ 2 30" Transmission Main Rehab - Const 4,100,000$ 4,100,000$ 3 Chicago Ave, Howard to Dempster, Ph I Engr Svcs 1,000$ 1,000$ 4 ETHS/Church St Bike Path, Grey to McCormick, Ph I Engr Svcs 7,000$ 7,000$ 5 Green Bay Rd, McCormick to Isabella, Ph II Engr Svcs 200,000$ 200,000$ Total project cost $470,000 6 Howard Street Corridor, Target Access to Callan, Ph III Engr Svcs Ongoing -$ 7 Howard Street Corridor, Target Access to Callan, Construction 2,000$ 1,500,000$ 540,000$ 2,042,000$ 8 Main Street, Maple to Hinman - Ph III Engr Svcs 140,000$ 430,000$ 570,000$ Chicago-Main TIF (345.99.3400.65515) 9 Main Street, Maple to Hinman - Const (Water Main Only)450,000$ 700,000$ 1,150,000$ Chicago-Main TIF (345.99.3400.65515) $700k; 2021 bond abated by Water Fund $450k Street Resurfacing (SR) 10 SR - Chancellor, Eastwood to East End 45,000$ 45,000$ 11 SR - Clark, Chicago to Sheridan 212,000$ 212,000$ 12 SR - Dobson, Custer to Elmwood 122,000$ 122,000$ 13 SR - Lincoln, Pioneer to McDaniel 173,000$ 173,000$ 14 SR - Madison, Asbury to Ridge 215,000$ 215,000$ 15 SR - Michigan, South Blvd to Keeney 180,000$ 180,000$ 16 SR - Reese, Hartzell to Isabella 248,000$ 248,000$ 17 2021 MFT-Funded Street Patching 179,000$ 179,000$ Water Main (WM) 18 WM - Dewey, Madison to Keeney 673,000$ 673,000$ 2021 bond abated by Water Fund 19 WM - Dewey, Madison to Main 432,000$ 432,000$ 2021 bond abated by Water Fund 20 WM - Ewing, Grant to Payne 370,000$ 148,000$ 518,000$ 2021 bond abated by Water Fund 21 WM - Garrison, South End to City Limits 278,000$ 278,000$ 22 WM - Foster, Emerson to Hartrey 573,000$ 122,000$ 695,000$ 23 WM - Harrison, Cowper to Ridgeway 300,000$ 97,000$ 397,000$ 2021 bond abated by Water Fund 24 WM - Lincolnwood, Payne to Simpson 210,000$ 210,000$ 25 WM - Ridgway, Grant to Harrison 610,000$ 293,000$ 903,000$ 26 WM - Lead Service Line Replacement (Pilot) - Const 3,500,000$ 3,500,000$ IEPA Water SRF Loan 27 WM - Lead Service Line Replacement (Pilot) - Engr Svcs 350,000$ 350,000$ IEPA Water SRF Loan 28 WM - Lead Service Line Replacement (Full)3,072,000$ 3,072,000$ 29 WM - Small Diameter Water Main Lining 1,300,000$ 1,300,000$ IEPA Water SRF Loan Sewer Rehabilitation 30 Sewer - CIPP Rehabilitation 700,000$ 700,000$ 31 Sewer - CIPP Rehabilitation - West Evanston TIF Area 500,000$ 500,000$ West Evanston TIF (335.99.5870.65515) 32 Sewer - Drainage Structure Lining 180,000$ 180,000$ 33 Sewer - Emergency Sewer Repairs 75,000$ 75,000$ 32 Sewer - Grit Separators 100,000$ 100,000$ 33 Sewer - Large Dia Sewer Lining - Greenleaf 2,000,000$ 2,000,000$ IEPA Sewer SRF Loan 34 Sewer - Repairs on Street Improvements 200,000$ 200,000$ 35 Sewer - Extension for Alley Improvements 150,000$ 150,000$ 36 Sewer - Civic Center Permeable Concrete Repair 50,000$ 50,000$ TOTAL 10,000$ 1,840,000$ 6,968,000$ 1,995,000$ 11,350,000$ 2,034,000$ -$ -$ 1,630,000$ -$ 25,827,000$ 199 OTHER TRANSPORTATION Major Projects 37 Central Street Bridge Replacement - Ph III Engr Svcs 9,000$ 9,000$ STP-BR Funds 38 Central Street Bridge - Construction 610,000$ 30,000$ 640,000$ STP-BR Funds; check against council memo 7/13; move $500k to 2022 39 Ridge Avenue Signal Improvements 15,000$ 15,000$ To be constructed in 2022; $15K from 1727 Oak PUD (Ord 59-O-18) 40 Traffic Signal Improvements- Sherman and Grove 15,000$ 15,000$ 1500 Sherman PUD (Ord 103-O-18) 41 Oakton Street Improvements Ph II Engr Svcs 180,000$ 35,000$ 215,000$ $35k from 2019 GO Bond Annual Projects 42 Bridge Inspection 30,000$ 30,000$ 60,000$ 43 General Phase I Engineering 30,000$ 35,000$ 65,000$ 44 Pavement Marking 120,000$ 120,000$ 45 Street Patching Program 470,000$ 200,000$ 670,000$ 46 Street Rejunvenation 50,000$ 50,000$ 47 Streetlight LED Conversion 50,000$ 50,000$ 48 Streetlight Replacement 50,000$ 50,000$ 15,000$ 115,000$ $50k from 1500 Sherman PUD (Ord 103-O- 18) for Lake Street Viaduct Lighting Improvements; $15k from West Evanston for engineering design to improve streetlights at Church/Dodge to include power outlets. 49 50/50 Sidewalk Improvements 150,000$ 150,000$ 50 Traffic Calming, Bicycle and Ped Improvements 86,000$ 100,000$ 186,000$ Alley Projects 51 Special Assessment Alleys 500,000$ 500,000$ Special Assessment Fund 52 WTS Alley, East of Darrow, North of Lyons 390,000$ 390,000$ 53 CDBG Alley, North of Nathaniel, East of McDaniel 260,000$ 260,000$ 54 CDBG Alley, 8th Ward, North of Dobson, East of Ridge 290,000$ 290,000$ Parking Lot Projects 55 Parking Lot No. 54 (Poplar/Central)450,000$ 450,000$ TOTAL 125,000$ 1,740,000$ 65,000$ -$ -$ 300,000$ 550,000$ 1,005,000$ 15,000$ 450,000$ 4,250,000$ PARKS 56 Beck Park Expansion - Phase 1 Planning (in-house)30,000$ 30,000$ 57 Dog Park - Planning & Design (in-house)25,000$ 85,000$ 110,000$ 2020 Good Neighbor Fund 58 Crown - Playground (in-house)370,000$ 370,000$ FRCC Donation 59 Larimer Park - Improvements - Planning and Design Svcs 75,000$ 75,000$ 60 Lovelace Park - Path Repairs 60,000$ 150,000$ 210,000$ $150k 2020 Good Neighbor Fund 61 Mason Park - Expansion Study (in-house)30,000$ 30,000$ 62 McCulloch Park - Construction 1,000,000$ 1,000,000$ 63 Parks Contingency 75,000$ 75,000$ 64 Raymond Park Improvements 50,000$ 50,000$ 1500 Sherman PUD (Ord 103-O-18) 65 Park Sign Replacements 25,000$ 25,000$ 66 Shoreline Stabilization at Sheridan Road, Elliot Park and 300,000$ 300,000$ 67 Temporary Skate Park - Const 50,000$ 50,000$ 68 Skate Park - Consulting Svcs 60,000$ 60,000$ TOTAL -$ 1,730,000$ -$ -$ -$ -$ -$ 655,000$ -$ -$ 2,385,000$ 200 FACILITIES 69 ADA Transition Plan 150,000$ 150,000$ 70 Citywide Roof Evaluation 60,000$ 60,000$ 71 Civic Center - Planning/Design Svcs 250,000$ 200,000$ 450,000$ 72 Facilities Contingency 600,000$ 600,000$ 73 HVAC - PFHQ, Fire 3, Levy, Water $ 610,000 250,000$ 860,000$ 74 Lovelace Park Fieldhouse - Roofing Replacement 75,000$ 75,000$ 75 Levy - Linden Room Rehabilitation 25,000$ 175,000$ 200,000$ $175k Levy Center Foundation 76 Maple Garage Security Cameras 400,000$ 400,000$ 2021 bond abated by Parking Fund 77 Noyes - HVAC Study 100,000$ 100,000$ 78 Park Fieldhouses - Roofing and Tuckpointing 150,000$ 150,000$ 79 Parking Garages - Concrete Repairs 300,000$ 300,000$ 80 Parking Garages - Joint Repairs 600,000$ 600,000$ 2021 bond abated by Parking Fund 81 Service Center Study 125,000$ 125,000$ 250,000$ TOTAL 1,135,000$ 1,585,000$ -$ -$ -$ -$ -$ 175,000$ -$ 1,300,000$ 4,195,000$ MISCELLANEOUS 82 Zero Emission Strategy Implementation 50,000$ 50,000$ 83 Public Art 30,000$ 30,000$ 84 Public Art - Albion 50,000$ 50,000$ 1500 Sherman PUD (Ord 103-O-18) 85 Renewable Energy Project Support 30,000$ 30,000$ 86 Public Works Truck Radio System 50,000$ 50,000$ 87 In-House Engineering Services 700,000$ 700,000$ TOTAL -$ 860,000$ -$ -$ -$ -$ -$ 50,000$ -$ -$ 910,000$ WATER TREATMENT, STORAGE AND BILLING 88 Remote Pump Station - Pump Reliability 150,000$ 150,000$ 89 WTP - 36/42 Intake Replacement - Const 5,000,000$ 5,000,000$ IEPA Water SRF Loan 90 WTP - 36/42 Intake Replacement - Const Engr Svcs 200,000$ 200,000$ IEPA Water SRF Loan 91 WTP - 36/42 Intake Replacement - Engr Svcs 150,000$ 150,000$ IEPA Water SRF Loan 92 WTP - 54" Intake Heater Cable Replacement 1,000,000$ 1,000,000$ 2020 bond abated by Water Fund 93 WTP - Admin Bldg HVAC Repl - Const 150,000$ 150,000$ 94 WTP - Admin Bldg HVAC Repl - Engr 25,000$ 25,000$ 95 WTP - Electrical Reliability Improvements - Engr Svcs 400,000$ 400,000$ 96 WTP - Filter Freight Elevator 50,000$ 50,000$ 97 WTP - Laboratory Modernization - Const 750,000$ 750,000$ 2021 bond abated by Water Fund 98 WTP - Laboratory Modernization - Engr Svcs 35,000$ 35,000$ 99 WTP - Protective Relay Replacement 120,000$ 120,000$ ##WTP - SCADA System Server Upgrades 300,000$ 300,000$ ##WTP - Treated Water Storage - Const 100,000$ 100,000$ IEPA Water SRF Loan ##WTP - Treated Water Storage - Engr Svcs 500,000$ 500,000$ IEPA Water SRF Loan ##WTP - Treated Water Storage Closeout (NU + Incentive)150,000$ 150,000$ TOTAL -$ -$ 3,130,000$ -$ 5,950,000$ -$ -$ -$ -$ -$ 9,080,000$ 201 FY 2020 FY 2021 Water Fund Sewer Fund IEPA Loan MFT Fund CDBG Other Funds/ TIF Funding Parking TOTAL Street Resurfacing, Water Main, Sewer Projects 10,000$ 1,840,000$ 6,968,000$ 1,995,000$ 11,350,000$ 2,034,000$ -$ -$ 1,630,000$ -$ 25,827,000$ Other Transportation 125,000$ 1,740,000$ 65,000$ -$ -$ 300,000$ 550,000$ 1,005,000$ 15,000$ 450,000$ 4,250,000$ Parks -$ 1,730,000$ -$ -$ -$ -$ -$ 655,000$ -$ -$ 2,385,000$ Facilities 1,135,000$ 1,585,000$ -$ -$ -$ -$ -$ 175,000$ -$ 1,300,000$ 4,195,000$ Miscellaneous -$ 860,000$ -$ -$ -$ -$ -$ 50,000$ -$ -$ 910,000$ Water Treatment, Storage and Billing -$ -$ 3,130,000$ -$ 5,950,000$ -$ -$ -$ -$ -$ 9,080,000$ 1,270,000$ 7,755,000$ 10,163,000$ 1,995,000$ 17,300,000$ 2,334,000$ 550,000$ 1,885,000$ 1,645,000$ 1,750,000$ 46,647,000$ LIBRARY 1 Main Library - Div 07 Roof Maint and Gutter Heat Trace 40,000$ 40,000$ 2 Main Library - Div 08 Replace Employee Entrance Doors 20,000$ 20,000$ 3 Main Library - Div 21 Fire Protection System Maintenance 172,000$ 172,000$ 4 Main Library - Div 23 HVAC Pump and VAV Repl 149,000$ 149,000$ 5 Main Library - Div 26 Electrical (Repair Transformer Pad)68,000$ 68,000$ 6 Main Library - Div 32 Landscape Improvement 31,000$ 31,000$ TOTAL -$ 480,000$ -$ -$ -$ -$ -$ -$ -$ -$ 480,000$ 202 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 Projected Projected Projected Projected Projected TOTAL NOTES 1 30" Transmission Main - Engr $200,000 2 30" Transmission Main - Const $4,100,000 3 Central Street, Hartrey to Eastwood, Ph II Engr $400,000 $2,000,000 $1,000,000 $3,400,000 4 Chicago Ave, Howard to Davis, Ph II Engr $160,000 $900,000 $2,400,000 $3,460,000 FY23 Water Main, FY24 Streetscape, assumes federal grant funds 5 ETHS/Church St Bike Path, Grey to McCormick, Ph I Engr $300,000 $2,500,000 $2,800,000 6 Green Bay Road, McCormick to Isabella, Ph II Engr $800,000 $1,374,000 $2,174,000 FY23 Water Main, FY24 Streetscape 7 Main Street, Hartrey to Asbury, Ph II Engr $100,000 $1,400,000 $1,500,000 8 Sheridan Road - S. Limits to South Blvd., Ph I Engr $500,000 $500,000 9 SR - CIP Funded - Future Years $1,300,000 $1,300,000 $1,300,000 $1,300,000 $1,300,000 $6,500,000 10 SR - MFT Funded - Future Years $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $5,000,000 MFT 11 SR - MFT/Rebuild Illinois Funded - Future Years $1,006,000 $1,006,000 MFT-Rebuild Illinois 12 Dist Sys - Hydrant Painting $200,000 $200,000 $400,000 Water Fund 510.40.4540.62230 13 Dist Sys - Lead Service Replacement (Full)$0 Water Fund 14 WM - Lining Large Diameter $1,700,000 $1,700,000 IEPA SRF Loan 15 WM - Water Funded - Future Years $4,107,000 $4,210,000 $4,315,000 $4,423,000 $4,534,000 $21,589,000 Water Fund $0 16 Sewer - CIPP Rehabilitation $725,000 $750,000 $775,000 $800,000 $825,000 $3,875,000 Sewer Fund 17 Sewer - Emergency Sewer Repairs $75,000 $75,000 $75,000 $75,000 $75,000 $375,000 Sewer Fund 18 Sewer - Repairs on Street Improvements $200,000 $210,000 $210,000 $220,000 $230,000 $1,070,000 Sewer Fund 19 Sewer - Sewer Extension for Alley Improvements $150,000 $155,000 $160,000 $165,000 $170,000 $800,000 Sewer Fund 20 Sewer - Drainage Structure Lining $190,000 $200,000 $200,000 $200,000 $200,000 $990,000 Sewer Fund 21 Sewer - Stormwater Master Plan Improvements $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $5,000,000 Sewer Fund 22 Sewer - Large Dia Rehab - Future $2,500,000 $2,000,000 $2,000,000 $2,000,000 -$8,500,000 IEPA SRF Loan 23 Sewer - Large Dia Rehab - Dodge Avenue $195,000 $195,000 West-Evanston TIF 24 Sewer - Small Dia Rehab - Chicago Main TIF $225,000 $225,000 Chicago-Main TIF $19,233,000 $14,400,000 $17,509,000 $13,383,000 $10,834,000 $71,059,000 25 Central Street Bridge Engr, Phase III Ongoing $0 26 Central Street Bridge Construction Ongoing $0 27 Bridge Inspection $40,000 $40,000 $40,000 $40,000 $40,000 $200,000 28 Lincoln Street Bridge $80,000 $400,000 $6,000,000 $6,480,000 STP-BR Funding 29 Ridge Avenue Intersection Improvements $200,000 $200,000 30 Traffic Signal - Future $1,000,000 $1,000,000 $1,000,000 $1,000,000 $4,000,000 $0 31 General Phase I Engineering $60,000 $60,000 $60,000 $60,000 $60,000 $300,000 32 Alley Paving $500,000 $600,000 $600,000 $600,000 $600,000 $2,900,000 33 Alley Paving - CDBG Funded - Future Years $500,000 $500,000 $500,000 $500,000 $500,000 $2,500,000 34 Sidewalk Gap Reductions $200,000 $200,000 $200,000 $200,000 $800,000 35 Pavement Marking $110,000 $120,000 $120,000 $120,000 $120,000 $590,000 36 Streetlight Replacement $110,000 $110,000 $120,000 $120,000 $120,000 $580,000 37 Streetlight LED Conversion $50,000 $50,000 $50,000 $50,000 $50,000 $250,000 MFT 38 Street Patching Program $650,000 $650,000 $650,000 $700,000 $700,000 $3,350,000 39 Street Rejuvenation $50,000 $50,000 $50,000 $50,000 $50,000 $250,000 40 Traffic Calming, Bicycle & Ped Improvements $350,000 $350,000 $360,000 $360,000 $360,000 $1,780,000 41 PL - Surface Parking Lot Rehabilitation - Future Years $500,000 $500,000 $500,000 $500,000 $500,000 $2,500,000 Parking Fund $3,200,000 $4,230,000 $4,650,000 $10,300,000 $4,300,000 $26,680,000 42 Ackerman Park Drainage $50,000 $500,000 $550,000 43 Arrington Lagoon - Retaining Wall $500,000 $500,000 44 Beach Protection Improvements $200,000 $1,000,000 $100,000 $1,300,000 45 Beck Park Expansion/Shore School $125,000 $2,000,000 $2,125,000 46 Canal Park Environmental Assessment $50,000 $50,000 Required by MWRD Lease 47 Cartwright Park Renovations $80,000 $850,000 $930,000 48 Church Street Harbor - Phase 3 Renovations $200,000 $2,000,000 $2,200,000 49 Clark Street Beach - Boardwalk $700,000 $700,000 50 Clark Street Beach - Great Lawn $6,000,000 $6,000,000 51 Dempster Street Beach - Tennis Court Rehab $100,000 $100,000 52 Fitzsimons Park Renovations $450,000 $450,000 53 Foster Field - Athletic Field Improvements $300,000 $300,000 54 Grey Park Renovations $875,000 $875,000 55 Harbert Park Pathway / Drainage Improvements Phase B $500,000 $500,000 56 Hobart Park Renovations $400,000 $400,000 57 Independence Park Renovations $775,000 $775,000 58 James Park - Entry and Landscaping Renovations $500,000 $500,000 59 James Park - Existing Field Lighting Replacement $1,000,000 $1,000,000 60 James Park - Field Lighting $500,000 $500,000 61 James Park - Pathway Lighting $800,000 $800,000 62 James Park - Pathway Reconstruction $950,000 $950,000 63 James Park - Phase 3 Field Improvements $1,500,000 $1,500,000 64 James Park - Playground Replacement $500,000 $500,000 65 James Park - Tennis Court Resurfacing $250,000 $250,000 66 Larimer Park Renovations Ongoing $700,000 $700,000 67 Lovelace Park Drainage Improvements $300,000 $300,000 68 Lovelace Park Path Repairs Phase B $600,000 $600,000 69 Lovelace Park Playground $500,000 $500,000 70 Mason Park Expansion $2,000,000 $2,000,000 71 McCulloch Park Renovations $1,000,000 $1,000,000 71 Parks Contingency $75,000 $75,000 $75,000 $75,000 $75,000 $375,000 City of Evanston Final Long-Term CIP FY 2022 - FY 2026 STREET RESURFACING, WATER MAIN, AND SEWER Major Projects Street Resurfacing (SR) Water Main PARKS Sewer Rehabilitation TOTAL STREETS, WATER MAIN AND SEWER PROJECTS OTHER TRANSPORTATION Major Projects Annual Projects Parking Lot Projects TOTAL OTHER TRANSPORTATION PROJECTS 203 72 Philbrick Park Renovation $500,000 $500,000 73 Public Canoe Launch (incl. Eco Cntr Parking Lot)$200,000 $1,000,000 $1,000,000 $2,200,000 74 Southwest Park Renovations $400,000 $400,000 75 St. Paul's Park Renovations $500,000 $500,000 76 Tallmadge Park - Athletic Field Renovations $75,000 $400,000 $475,000 77 Twiggs Park - Renovation (soccer/parking)$400,000 $400,000 $400,000 $1,200,000 78 Twiggs Park - Shelter Restoration $60,000 $60,000 $2,825,000 $5,330,000 $5,135,000 $6,925,000 $14,350,000 $34,565,000 79 ADA Transition Plan $300,000 $300,000 80 Animal Shelter Renovations $1,000,000 $1,000,000 81 Chandler - ADA Accessibility (replace 4 doors + hardware)$40,000 $40,000 82 Chandler - Gym Floor Replacement + Hallway $250,000 $250,000 83 Chandler - Racquetball Court Conversion $500,000 $500,000 84 Citywide Generator Evaluation $70,000 $70,000 85 Citywide Roof Evaluation $75,000 $75,000 86 Citywide Roof Repairs $200,000 $300,000 $300,000 $300,000 $300,000 $1,400,000 87 Civic Center - ACM Flooring $500,000 $500,000 88 Civic Center - Boiler Building Stair Case Repair $50,000 $50,000 89 Civic Center - Electrical Panels / Distribution Upgrades $3,000,000 $500,000 $3,500,000 90 Civic Center - HVAC Improvements - Const $3,500,000 $3,500,000 $7,000,000 91 Civic Center - HVAC Improvements - Engr Svcs $300,000 $200,000 $500,000 92 Civic Center - Restroom Improvements $1,000,000 $1,000,000 93 Civic Center - Security Improvements $1,000,000 $1,000,000 $2,000,000 94 Civic Center - Window Repairs $250,000 $250,000 95 Dempster Beachhouse Interior Renovation $400,000 $400,000 96 Ecology Center Improvements $400,000 $400,000 96 Energy Efficiency Improvements $50,000 $50,000 $50,000 $50,000 $50,000 $250,000 97 Facilities Contingency $600,000 $600,000 $600,000 $650,000 $650,000 $3,100,000 98 Fire Station 2 - Lighting Upgrade $50,000 $50,000 99 Fire Station 2 - Restroom Upgrades $500,000 $500,000 100 Fire Station 2 - Second Floor Rehabilitation $1,000,000 $1,000,000 101 Fire Station 3 - Flooring Upgrade $20,000 $20,000 102 Fleetwood - Main Office Rehabilitation $100,000 $100,000 103 Fleetwood - Stage $250,000 $250,000 104 Fleetwood - Upstairs Office Renovation/Security $100,000 $100,000 105 Levy Center - Draperies $100,000 $100,000 106 Levy Center - Entryway Air Barrier $30,000 $30,000 107 Levy Center - Exterior Bollard Light Replacement $30,000 $30,000 108 Levy Center - Exterior Louver Replacements $150,000 $150,000 109 Levy Center - Family Restroom $30,000 $30,000 110 Levy Center - Flooring Upgrade - Tiles, Carpet, Fitness Room $40,000 $40,000 111 Levy Center - Kitchen $250,000 $250,000 112 Levy Center - Lighting Upgrade $50,000 $50,000 113 Levy Center - Office Renovations $200,000 $200,000 114 Levy Center - Sewer Service Replacement $100,000 $100,000 115 Levy Center Courtyard - Rubberized Surfacing $50,000 $50,000 116 Maple Street Garage - Through Wall Flashing Repairs $150,000 $150,000 Parking Fund 117 Noyes - AC/Chiller $1,600,000 $1,600,000 118 Noyes - Brick Tuckpointing/Recoating (minor repairs)$300,000 $300,000 119 Noyes - HVAC and Unit Heaters $1,400,000 $1,400,000 120 Noyes - Interior Lighting Upgrade/Energy Efficiency $120,000 $120,000 121 Noyes - Retaining Wall Repairs $210,000 $210,000 122 Park Fieldhouses Restrooms (Ackerman, Baker, Bent, Lagoon, Leahy, Lovelace)$600,000 $600,000 123 Parking Garages - Maple/Church - Structural Inspection $200,000 $300,000 $500,000 Parking Fund 124 Parking Garages - Sherman - Painting Rehabilitation $700,000 $700,000 Parking Fund 125 Parking Garages - Sherman - Structural Inspection $150,000 $150,000 Parking Fund 126 Parking Garages - Structural Repairs $300,000 $300,000 126 Parking Garages - Traffic Coating / Striping $1,750,000 $1,750,000 Parking Fund 127 Police Fire HQ - Chillers $500,000 $500,000 128 Police Fire HQ - Elmwood Lot Lighting Impr and Resurfacing $400,000 $400,000 129 Police Fire HQ - Exterior Signage $75,000 $75,000 130 Police Fire HQ - Fire Prevention System Repairs $200,000 $200,000 131 Police Fire HQ - Flooring Upgrade $50,000 $50,000 132 Police Fire HQ - Foundation Repair $100,000 $100,000 133 Police Fire HQ - Furniture Upgrade $200,000 $200,000 134 Police Fire HQ - Interior Entry $150,000 $150,000 135 Police Fire HQ - Interior Lighting Improvements $200,000 $200,000 136 Police Fire HQ - Interior Renovation - Offices $750,000 $750,000 137 Police Fire HQ - Interior Renovation - Holding Area $1,000,000 $1,000,000 138 Police Fire HQ - Roof Repair $50,000 $50,000 139 Police Fire HQ - Security System Improvement $150,000 $150,000 140 Police Fire HQ - Underground Pits and Waste Line Replacement $1,250,000 $1,250,000 141 Service Center - ADA Improvements $400,000 $400,000 142 Service Center - Restroom Renovations $200,000 $200,000 143 Service Center - D Building Structural Assessment $30,000 $30,000 144 Service Center - Structural Repairs $300,000 $300,000 145 Service Center - Roofing Upgrades $500,000 $500,000 146 Service Center - Energy Efficiency Lighting Improvements $200,000 $200,000 147 Service Center - Fuel System Replacement $1,500,000 $1,500,000 148 Service Center - HVAC Improvements $1,500,000 $1,500,000 149 Service Center - BAS Replacement $100,000 $100,000 150 Service Center - Overhead Door System Upgrades $1,500,000 $1,500,000 $14,250,000 $16,535,000 $8,010,000 $4,075,000 $1,850,000 $44,720,000 TOTAL PARKS PROJECTS FACILITIES PROJECTS TOTAL FACILITIES PROJECTS 204 151 Fiber Optic System Upgrade $300,000 $300,000 $300,000 $300,000 $300,000 $1,500,000 152 CARP Project Support $150,000 $150,000 $150,000 $150,000 $150,000 $750,000 153 Public Art $30,000 $30,000 $30,000 $30,000 $30,000 $150,000 154 In-House Engineering Services $600,000 $650,000 $700,000 $750,000 $750,000 $3,450,000 $1,080,000 $1,130,000 $1,180,000 $1,230,000 $1,230,000 $5,850,000 155 WTP - 36/42 Intake Replacement - Const Eng Svcs $300,000 $200,000 $500,000 156 WTP - 36/42 Intake Replacement - Construction $25,000,000 $20,000,000 $45,000,000 157 WTP - Fire Sprinkler System Upgrade 1 - Eng Svcs $30,000 $50,000 $30,000 $110,000 158 WTP - Fire Sprinkler System Upgrade 1 - Construction $200,000 $200,000 159 WTP - Roof Improvements - Construction $1,000,000 $1,000,000 160 WTP - Standpipe Pumping Reliability $150,000 $150,000 161 WTP - Security - Electronic Access Control $40,000 $40,000 162 WTP - Filtration Headhouse Improvements - Eng Svcs $50,000 $50,000 163 WTP - Filtration Headhouse Improvements - Construction $850,000 $850,000 164 WTP - Security - Entrance Way Study $30,000 $30,000 165 WTP - Security - Entrance Way Construction $200,000 $200,000 166 WTP - Medium Voltage Generator and Switchgear - Eng Svcs $200,000 $200,000 $400,000 167 WTP - Medium Voltage Generator and Switchgear - Const $3,500,000 $3,500,000 $7,000,000 168 WTP - Low Lift 4/5/6 Pump Improvements - Eng Svcs $175,000 $30,000 $40,000 $245,000 169 WTP - Low Lift 4/6 Pump Improvements - Construction $425,000 $1,000,000 $1,425,000 170 WTP - Security - First Floor Exterior Windows $75,000 $75,000 171 WTP - Roof Improvements - Eng Svcs $175,000 $175,000 172 WTP - Roof Improvements - Construction $700,000 $700,000 173 WTP - Lead Paint Removal and Repainting $300,000 $150,000 $150,000 $150,000 $750,000 174 WTP - Thermal Security Camera Installation - Eng Svcs $50,000 $50,000 175 WTP - Thermal Security Camera Installation - Construction $550,000 $550,000 176 WTP - Retail Water Meter Replacement Program $400,000 $800,000 $1,200,000 177 WTP - Retail Water Meter MIU Replacement Program $1,000,000 $1,000,000 $1,000,000 $3,000,000 178 WTP - East Filter Plant Reliability (Roof and Process) - Engineering $500,000 $200,000 $700,000 179 WTP - East Filter Plant Reliability (Roof and Process) - Construction $5,000,000 $5,000,000 180 WTP - Parking Lot Resurfacing $225,000 $225,000 181 WTP - Fire Sprinkler System Upgrade 2 - Eng Svcs $50,000 $50,000 182 WTP - Reliability Improvements $0 $0 $0 183 WTP - Security Improvements $0 $0 $0 $31,325,000 $25,155,000 $4,615,000 $7,380,000 $1,200,000 $69,675,000 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 $71,913,000 $66,780,000 $41,099,000 $43,293,000 $33,764,000 $252,549,000Total Budget (All Funding Sources) MISCELLANEOUS TOTAL MISCELLANEOUS PROJECTS WATER TREATMENT, BILLING AND STORAGE TOTAL WATER TREATMENT, BILLING AND STORAGE 205 PART VII BUDGET POLICIES 206 2021 ADOPTED BUDGET Budget Policies In ongoing efforts to formally address long -term budgeting provisions, the City of Evanston has endorsed a Budget Policy. The City Council initially adopted this B udget Policy in December 2000. This policy has been revised as follows: I. Budget Process Compilation of the Proposed Budget - Each year the City Manager shall prepare and submit a proposed budget to the City Council, allow ing ample time for discussion and decision-making. The proposed budget shall contain estimates of revenues available to the City 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 Preliminary Public Hearing In September of each year prior to submission of the City Manager’s proposed budget to the City Council, the City shall publicize and conduct a public hearing to receive input from citizens concerning m unicipal appropriations for the coming fiscal year. Mid - year Budget Workshop Each year 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 y ear budget 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 prop osed and final budget shall be placed on file in printed form for public inspection at the City Clerk, at the Public Library, and at all library branches. 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. 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. 207 2021 ADOPTED BUDGET Budget Policies 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 b y the chairman prior to the budget meeting process. Submission of the Proposed Budget The City Manager will submit a balanced budget to the City Council by October 31. Revision of Annual Budget - Following City Council adoption o f 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. 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 polic y. 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. Periodically, f ees should be increased to sufficiently 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 additio n, 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 r eceived from the imposed telephone surcharge. 208 2021 ADOPTED BUDGET Budget Policies 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 los ses. 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 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 ar e 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 manag e 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 operat ing 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 life 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 of funds other than the City’s general r eal 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 payab le from special assessments, bonds payable from tax increment financing areas, and bonds payable from Motor Fuel Taxes. 209 2021 ADOPTED BUDGET Budget Policies 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 decreased 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 $155,000,000 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 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 de fense of the City as against any bondholder or other obligation holder on the basis of this policy. 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 rev iew and consideration by the City Council. 210 2021 ADOPTED BUDGET Budget Policies 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 its 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. 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. 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 Illinois Environmental Protection Agency (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 cap ital 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. 211 2021 ADOPTED BUDGET Budget Policies 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 mo nth 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). 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. 212 2021 ADOPTED B UDGET 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, in cluding 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 operati ng 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 accep ted 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. 213 2021 ADOPTED B UDGET 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 co unted 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. 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 Finance Division of the City Manager’s Office. Disbursements are made only if the expenditure is within the authorized appropriation. For all major expend itures, purchase orders are prepared, approved and the related appropriation is encumbered before a check is issued. 214 PART VIII GLOSSARY 215 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. BALANCED BUDGET: A budget in which revenues equal expenses. 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 Aa2 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. 216 Glossary BUDGETARY CONTROL: The control or management of a governmental or enterprise fund in accordance with an approved budget to keep expenditures within available revenue. 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. 217 Glossary 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 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. 218 Glossary FULL ACCRUAL BASIS: The basis of accounting under which transactions are recognized when they occur, regardless of the timing of estimated cash flows. FULL-TIME EQUIVALENT (FTE): Staff hours equal to one full-time employee; typically 37.5 or 40 hours per week, depending on position classification. 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.” 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. GASB 67/68: Financial reports of defined benefit pension plans. 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. 219 Glossary 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 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. 220 Glossary 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 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. PENSION TRUST 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 the funds for the Police and Fire Pension Boards. 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. 221 Glossary 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%. 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. 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. 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. 222