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HomeMy WebLinkAbout2023 Adopted BudgetCity of Evanston 2023 Adopte d Budget Adopted Version 1/01/2023 Last updat ed 01/09/23 - City of Evanston | Budget Book 2023 Page 1 TABLE OF CONTENTS Summary Information 4 City Council Goals 5 Transmittal Letter 6 Changes to Adopted Budget 14 All Funds Summary 16 Property Tax Levy 17 General Information 18 About the City 19 Demographics 20 Organization Chart 24 Budget Calendar 25 Fund Structure and Descriptions 26 Basis of Budgeting 30 Financial Policies 32 Revenue Sources 37 Property Taxes 38 Other Taxes 42 Charges for Services 46 Licenses, Permits and Fees 54 Fines and Forefeitures 65 Intergovernmental Revenue 72 General Fund 77 General Fund Overview 78 City Council 83 City Clerk 86 City Manager's Office 92 Law Department 107 Administrative Services 113 Community Development 124 Police Department 134 Fire Department 153 Health & Human Services 163 Parks & Recreation 174 Public Works Agency 201 Public Safety Pension Transfers 217 All Funds 219 All Funds Summary 220 Human Services Fund 226 General Assistance Fund 238 Reparations Fund 243 Sustainability Fund 246 Good Neighbor Fund 250 American Rescue Plan Act (ARPA) Fund 253 City of Evanston | Budget Book 2023 Page 2 Library Fund 257 Library Debt Service Fund 268 Library Capital Fund 271 Motor Fuel Tax (MFT) Fund 274 Emergency Telephone System (E911) Fund 279 Community Development Block Grant (CDBG) Fund 284 CDBG Loan Fund 291 HOME Fund 294 Affordable Housing Fund 299 Debt Service Fund 305 Tax Increment Financing (TIF) Funds 314 Howard-Ridge TIF Fund 316 West Evanston TIF Fund 320 Dempster-Dodge TIF Fund 324 Chicago-Main TIF Fund 328 Five Fifths Fund 332 Special Service Area (SSA) Funds 334 SSA #6 Fund 336 SSA #7 Fund 339 SSA #8 Fund 342 SSA #9 Fund 345 Capital Improvement Fund 348 Crown Construction Fund 355 Crown Maintenance Fund 359 Special Assessment Fund 362 Parking Fund 366 Water Fund 377 Sewer Fund 394 Solid Waste Fund 404 Fleet Maintenance Fund 411 Equipment Replacement 417 Insurance Fund 422 Fire Pension Fund 428 Police Pension Fund 432 Capital Improvements 436 2023 Capital Improvements Plan 437 5-Year Capital Improvements Plan 445 Capital Fund Policy 461 Position Information 465 2023 Position Control 466 2023 Personnel Changes 482 Debt 483 City Debt Summary 484 Debt Service by Series 487 Appendix 496 Glossary 497 City of Evanston | Budget Book 2023 Page 3 SUMMARY INFORMATION City of Evanston | Budget Book 2023 Page 4 City Council Goals City of Evanston | Budget Book 2023 Page 5 Budget Transmittal Letter Mayor Biss and Members of the City Council, I am honored to present the adopted Fiscal Year (FY) 2023 Budget for the City of Evanston, Illinois. The budget is a policy document, which sets the nancial course for the C ity and denes the priorities of services provided to the com munity. It is the culmination of months of efforts by staff, community members, and elected ofcials to balance available resources and provide high-quality services to Evanston community members, businesses, and visitors. On October 10, 2022, City staff nalized a proposed budget for FY 2023 which totaled $402,510,693 in expenses.  Through subsequent meetings with the comm unity and the City Council through adoption of the budget on December 12, 2022, a number of changes were made reducing overall expenses to $397,207,050.  Changes from the proposed budget included elimination of the proposed 4% increase to the City's property tax levy, a reduction in the number of new positions, a reduction in capital project spending, the use of General Fund reserves for additional public safety pension contributions, and expanded funding for the City's Reparations Program through reallocation of the City's Real Estate Transfer Tax.   The full summary of changes is in the "Changes to Adopted Budget" section of this budget summary. Given the uncertainty of the COVID-19 pandemic from 2020 through 2022, the City took the necessary steps to contain spending and focus attention on the public health response to ensure the health and safety of Evanston residents. Given the post-pandemic econom ic recovery, federal relief funding from the American Recovery Plan, the impact of ination on local revenues, as well as a variety of other factors, the budget contains conservative revenue projections and a restoration of pre-pandemic stafng levels and operational expenses. The following provides a high-level discussion of the total FY 2023 budget and the General Fund. It then provides an overview of some of the City’s other major funds and concludes with a summary of the identied priorities for the upcoming budget year. Overall Budget The City's 2023 scal year covers the period from January 1, 2023 through December 31, 2023. The total Adopted Budget for FY 2023 is $397,207,050. This is the total expense for all funds including the Evanston Public Library. This represents an increase of $36.8 million from the FY 2022 A dopted Budget. Overall Budget Summary (All Funds) 20 22 Adopted Budget 20 22 Projected 2023 Adopted Budget Revenues $342,133,019 $326,814,780 $369,820,945 Expenditures $360,433,520 $306,527,273 $397,207,050 The primary reason for this increase is a drawdown of reserves in funds that have built up a signicant fund balance. The reasons for these drawdowns are included in the adopted budget, Capital Improvement Program (CIP), or previously approved by the City Council. These include the following funds: Funds with Net Decit in 2023 Adopted Budget (All Funds) 2022 Projected Fund Balance 2023 Net Decit 2023 Projected Fund Balance American Rescue Plan Fund $30,714,260 ($22,750,000)$7,964,260 General Fund $45,541,071 ($10,085,454)$35,455,616 Water Fund $8,586,804 ($5,363,233)$3,223,571 West Evanston TIF Fund $2,693,214 ($2,475,000)$218,214 Affordable Housing Fund $2,852,244 ($1,596,526)$1,255,718 Motor Fuel Tax Fund $6,130,823 ($1,429,600)$4,701,223 Human Services Fund $3,226,0004 ($1,225,258)$1,506,676 A summary of expenses for all funds can be found on the Summary Charts page of the budget book. City of Evanston | Budget Book 2023 Page 6 General Fund The General Fund is the C ity’s main operating fund, accounting for all public safety, streets, culture and recreation, and administrative services. This section will go into greater detail on the projected results for FY 2022 and how those results and excess General Fund reserves from 2021 and 2022 impact the FY 2023 General Fund budget. General Fund Projected Res ul ts (FY 2022) The FY 2022 General Fund included $117,890,987 in budgeted expenses and $117,909,687 in revenues. In terms of expenses, the City’s FY 2022 budget restored many of the positions that had been held vacant during the pandemic, included general wage increases for represented and non-union employees, and included nine new positions. Throughout 2022, the City Council approved $3,879,000 in additional unbudgeted expenses for the line items below using excess reserves from FY 2021. Transfer to CIP (Waste Transfer Station Settlement)- $500,000 Transfer to CIP (Maintenance)- $950,000 Fire Truck Purchase- $800,000 Beck P ark Improvements- $105,000 "Thank You" Bonus for All Employees- $380,000 Retention Bonus at P olice - $50,000 Wage Increase for Exempt Employees - $94,000 Transfer to Solid Waste Fund- $1,000,000 In terms of revenues, the $117.9 million in budgeted revenues included the use of $1,000,000 in fund balance and $4,250,000 in American Recovery Plan Act (ARPA) funds to support operations. Fortunately, the City has seen higher than expected revenue as economic activity continues to recover from the COVID-19 pandemic. State Incom e Taxes, Real Estate Transfer Taxes, Personal Property Replacement Taxes, Amusement Taxes, and Natural Gas Utility Taxes are expected to exceed budget in 2022. Other revenues that had not recovered from the pandemic in 2021 are also showing positive signs in 2022 and are on track to meet or exceed budget including Sales Taxes, Home Rule Sales Taxes, and Hotel Taxes. While these revenue results are largely due to economic recovery, it is also a result of high rates of ination. While ination stood at 5.3% in October 2021, it peaked at 9.1% in July 2022, the highest rate in nearly 40 years. As shown in the graph below, ination has been felt across all sectors. The index for all items less food (groceries and restaurants) and energy rose 5.7% over the last year. Energy prices rose 36.5%, largely the result of increases in gasoline and utility gas service, while food prices increased by 10.6%. While these increases are resulting in signicant increases to revenues in the short term, it is something the City will need to monitor closely as it also impacts the City’s cost to deliver services and the cost of living for Evanston residents. Consumer Price Index (November 2019 to November 2022) Source: https://www.bls.gov/regions/midwest/news-release/consumerpriceindex _chicago.htm  City of Evanston | Budget Book 2023 Page 7 A fter revenues and expenses, the General Fund is expected to nish the year with an operating surplus of $14.1 million, adding to current reserves. As the budget moved from proposed to adopted, the City Council allocated some of these excess reserves to address other City C ouncil priorities, increasing the amount needed to balance the FY 2023 A dopted Budget. This section will go into greater detail on the total amount of excess reserves and the amount needed to balance the FY 2023 budget. General Fund FY 2023 Revenues A fter transfers, the 2023 General Fund budget reects $127.7 million in operating revenues and expenses, which includes the use of $10.1 million in fund balance. This is compared to $117.9 million in the 2022 adopted budget. The largest revenue increases are the State Income Tax ($2.7 million), Personal Property Replacement Tax (PPRT) ($1.7 million), Ground Emergency Medical Transport (GEMT) funds from the State of Illinois ($1 million), as well as economy based revenues like the Hotel Tax and State and Home Rule Sales Taxes. These increases are not reective of increases in the rates, but rather the projected 2022 returns as well as the impact of ination. With continued recovery from COVID-19 and the impact of ination, staff has adjusted several FY 2023 revenues to more closely reect projected FY 2022 returns. Other revenue sources continue to show a slow recovery. A summary of the 19 General Fund revenues greater than $1 million is below. Combined, these revenues account for 79% of total General Fund revenues. Top 20 General Fund Revenues (FY 2023) Account Description 2022 Adopted 2023 Adopted Change Notes Pension Property Tax $20,118,062 $19,990,105 ($127,957)Decrease based on actuarial estimates.   State Income Tax $8,800,000 $11,500,000 $2,700,000 Increase in population from the latest census. Sales Tax $10,300,000 $11,000,000 $700,000 Based on current trends and changes in state law regarding online purchases. Property Tax $8,656,102 $9,057,297 $401,195 Increase to General Fund levy, but overall levy held at. Home Rule Sales Tax $7,500,000 $8,000,000 $500,000 Based on current trends and changes to state law regarding online purchases. Recreation Program Fees $5,175,525 $5,371,375 $195,850 Based on increased revenues in 2022 and resumption of programs. Building Permits $4,225,100 $4,225,100 $0 Remains stable. Wheel Tax $2,900,000 $3,100,000 $200,000 Increase of $5/permit which is transferred to the Sustainability Fund. Liquor Tax $2,900,000 $3,000,000 $100,000 Based on current trends. Ticket Fines- Parking $2,800,000 $3,000,000 $200,000 Based on increased parking in the downtown. Electric Utility Tax $2,900,000 $2,900,000 $0 Remains stable. State Use Tax $2,500,000 $2,650,000 $150,000 Based on estimates by the Illinois Municipal League. Parking Tax $2,600,000 $2,600,000 $0 Remains stable. Personal Property Replacement Tax $600,000 $2,250,000 $1,650,000 Increase based on the new State corporate income tax structure. Ambulance Service $1,800,000 $2,100,000 $300,000 Based on actual trend. GEMT Service Revenue $750,000 $2,000,000 $1,250,000 New revenue source in 2020; based on current trends. Natural Gas Utility Tax $1,100,000 $1,400,000 $300,000 Trending high given utility prices. Hotel Tax $900,000 $1,300,000 $400,000 Slowly returning to pre-pandem ic levels. Telecom Tax $1,300,000 $1,200,000 ($100,000)Trending low as more residents opt for streaming services. One revenue that was was removed from this list for the adopted budget was the Real Estate Transfer Tax. While this revenue is budgeted at $3.75 million overall, $3 million has been allocated to the Reparations Fund for FY 2023. City of Evanston | Budget Book 2023 Page 8 Property Taxes Given increases in personnel and operating expenses, the proposed budget included a 4% increase to the total net property tax levy for the City and Library. With a projected General Fund surplus of $14.1 million in FY 2022, the City Council asked that the property tax levy be held at in FY 2023.  The adopted budget includes a 0% increase to the City's net property tax levy.  A summary of component parts is below. Net increase in the General Fund tax levy ($401,195) and Library Fund tax levy ($283,472) to support increases in personnel and operating expenses. Solid Waste Fund levy remains at given City Council action to move $1 million from General Fund excess reserves in 2022. Debt service decreases by $557,000 given the retirement of 2012A GO bonds and no new bonds issued in 2022. The public safety pension levies have decreased by $127,000 and are based on actuarial valuation with an assumed 6.5% rate of return as adopted by the City Council for the last few years.  2022 Proposed Tax Levy 2021 Adopted Tax Levy (FY 2022) 2022 Proposed Tax Levy (FY 2023) Proposed Change Increase / Decrease General Fund Tax Levy 8,656,102 9,057,297 401,195 4.6% Human Services Fund 3,110,000 3,110,000 -0.0% General Assistance Fund 1,300,000 1,300,000 -0.0% Library Fund 7,252,000 7,535,472 283,472 3.9% Solid Waste Fund 1,332,500 1,332,500 -0.0% Debt Service (C ity)13,436,256 12,878,258 (557,998)-4.2% Debt Service (Library)506,625 507,913 1,288 0.3% Fire Pension Fund 9,248,524 9,598,610 350,086 3.8% Police Pension Fund 10,869,538 10,391,495 (478,043)-4.4% Total Net Levy 55,711,545 55,711,545 2,228,462 0% General Fund FY 2023 Expenses The following expenses have been included in the 2023 Adopted Budget. Wage Increases -P er recommendations from Baker Tilly, high ination rates, and tight labor market conditions, the proposed budget includes a 4.5% across the board increase for non-union em ployees (cost of living, market rate adjustment, and merit) and to serve as a placeholder for negotiations with unions. These increases are across all funds where salaries are budgeted and total $3.2 m illion in the General Fund. New Positions -The adopted budget includes 20 new and restored positions in the General Fund including seven new Fireghter/Paramedics to allow the Fire Department to expand to a third ambulance. The total cost for these new positions is $2 million in the General Fund. FY 2023 New Positions (General Fund) and Restoration of Positions Lost During COVID-19 Department New Positions Administrative Services HR Recruitment and Retention Specialist* Digital Services Specialist Security Analyst Tech Support Specialist I A sset Specialist City Manager’s Ofce A ccounts Receivable Coordinator* A DA Coordinator Community Development A dm in Lead Residential Plan Reviewer Fire Seven (7) Fireghter/Paramedics Fire Captain Parks and Recreation A ssistant Director* Special Events Coordinator Management Analyst* *Recommended by Baker Tilly report City of Evanston | Budget Book 2023 Page 9 One-Time Expenses -One-time expenses include replacement of SCBA equipment in Fire ($440,000), the triannual expense for tree inoculation ($700,000), and sustainability incentives for Evanston businesses ($250,000). Increases to Contracts to Account for Ination -The Administrative Services Department has adjusted several line items to account for ination including telecom services (Comcast, Verizon, Cisco), software increases (Google Suite, Accela), and parking enforcement. Elimination of Transfer from Motor Fuel Tax Fund for Employee Salaries - Over the past three years, the City has been receiving an additional $1.6 million per year in Rebuild Illinois Funds from the State allowing the City to divert existing MFT funds to the General Fund to offset salaries. As these paym ents have now completed, this $1 million transfer has been eliminated in the proposed budget. Use of General Fund Excess Reserves for Public Safety Pensions - At the November 28 City Council meeting, the City Council made an amendment to the budget ordinance to use General Fund excess reserves to contribute an additional $4,494,331 to the Public Safety pension funds. 2023 Budget Balancing In order to balance the 2023 General Fund budget, the following is proposed: Vacancy Rate -The proposed budget included a 2% vacancy adjustment to salaries and benets.  After further review with the City Council, it was determined that this rate could be increased to 4%.  This assumes a lengthy hiring process for all new positions and existing vacancies, resulting in a potential net savings of $3 million for the General Fund. General Fund Reserves - The C ity nished 2021 with $11.7 million in excess General Fund reserves. It is also expected to nish 2022 with a $14.1 million operating surplus. To date, $4.9 million has been used for unbudgeted 2022 expenses and to balance the 2022 budget. Of the funds remaining, $10.1 m illion would be needed to balance the proposed 2023 budget. Increases to Tax Projections - Staff reviewed initial projections for tax projections and made $2 million in increases to P PRT, Sales Taxes, Home Rule Sales Taxes, and Real Estate Transfer Taxes. The table below shows how the FY 2023 General Fund budget is balanced given these adjustments. 2023 Baseline Budget 2023 Proposed Budget 2023 Adopted Budget General Fund Operating Revenue $118,487,160 $118,487,160 $118,487,160 Use of Reserves $4,569,693 $10,085,454 Increase to Home Rule Tax Projections $2,000,000 Increase to Net Property Tax Levy $2,228,462 $0 Increase to Local Motor Fuel Tax $165,000 Reallocation of Real Estate Transfer Tax ($3,000,000) General Fund Total Revenue $118,487,160 $125,285,315 $127,737,614 General Fund Operating Expenses $117,839,046 $117,839,046 $117,673,9 59 Salary Increases $3,230,000 $3,230,000 New Positions $2,265,346 $2,014,9 83 One-Time Expenses $1,640,000 $1,590,000 Contractual Increases $786,000 $786,000 Elimination of Transfer from MFT $1,044,987 $1,044,9 87 Use of Reserves for Public Safety Pensions $4,494,331 Additional expenses for City Council professional services and Shorefront Legacy $138,042 Positions moved from General Fund to Human Services Fund ($194,560) Vacancy Adjustment ($1,520,064)($3,040,128) General Fund Total Expenses $117,839,046 $125,285,315 $127,737,614 General Fund Net $648,114 $0 $0 City of Evanston | Budget Book 2023 Page 10 General Fund Projected Fund Balance The General Fund ended FY 2021 with a total fund balance of $31.4 million. At 27% of budgeted FY 2022 expenses, this exceeded the City Council’s fund balance policy of 16.66% of General Fund excess reserves by $11.7 million. Throughout 2022, the City Council has used these excess reserves to approve nearly $3.9 million in additional unbudgeted expenses that were not included in the FY 2022 budget, as well as $1 million to balance the 2022 budget.  A dditionally, the City is positioned to generate additional excess reserves in 2022 as staff is conservatively projecting a $14.1 million net operating surplus. With the City Council's decision to reallocate $3 million in Real Estate Transfer Taxes to the Reparations Fund and an additional $4,494,331 towards Public Safety Pensions, the General Fund will need to use $10.1 million in reserves to balance in 2023.  Despite this use of reserves, the General Fund is budgeted to nish FY 2023 above the C ity's Fund Balance Policy of 16.66%.  Given the continued impact of ination, the increases to expenses proposed in the 2023 budget, and all collective bargaining contracts expiring at the end of 2022, additional reserves may also be needed to balance future budgets. American Rescue Plan Act (ARPA) F unding The City received $43 million through the A merican Rescue Plan A ct (ARPA ) in Summer 2021. The City has held town hall meetings, participated in a series of community roundtable discussions regarding ARPA, and discussed ARPA at several meetings with the City Council. The C ity Council approved the ARPA plan that prioritized the allocation of funds across those priority areas identied by the City Council. To date, $33 million has been allocated, leaving $10 million available for allocation as part of this budget. ARPA Final Rule Category Realigned ARPA Categories Allocated/ Requested to Date Balance to Allocate 1- Public Health $1,452,500 $1,452,500 $0 2- Negative Economic Impacts $17,521,184 $11,530,701 $5,990,483 3- Public Sector Capacity $1,700,000 $1,700,000 $0 4- Premium Pay $500,000 $500,000 $0 5- Infrastructure $5,000,000 $5,000,000 $0 6- Revenue Replacement $12,500,000 $8,550,000 $3,950,000 7- Administrative and Other $1,000,000 $1,000,000 $0 Participatory Budgeting $3,500,000 $3,500,000 $0 TOTALS $43,173,684 $33,233,201 $9,940,483 To further assist with balancing, the adopted budget uses $2.6 million of the remaining $3,950,000 in additional ARPA replacement revenue funding to support the Parking Fund ($1.1 million) and the Equipm ent Replacement Fund ($1.5 million). Revenues for the Parking Fund were hit hard by the pandemic and still below pre-COVID levels requiring ARPA funding. The Equipment Replacement Fund needs signicant funding to replace vehicles which are past their life cycle. A dditionally, replacing old vehicles with electric vehicles puts additional nancial burden on the fund. Both funds have received A RPA funding over the past two years. Staff has been m ade aware of several other items that may be presented to City C ouncil for consideration within the “Negative Economic Impacts” category. These items will continue to be presented to the City Council for individual consideration and approval. Capital Improvement Plan The 2023 Adopted Budget includes a Capital Improvements Plan of $92.1 million in total expenses across ten funds. Details on all projects in the plan can be found in the Capital Improvements Section of the budget book. Fund FY 2023 Proposed FY 2023 Adopted 178- Sustainability Fund $130,000 $130,000 180- Good Neighbors Fund $85,000 $66,480 200- Motor Fuel Tax Fund $1,504,000 $1,504,000 335- West Evanston TIF Fund $3,660,000 $3,660,000 345- Chicago Main TIF Fund $2,469,000 $2,469,000 415- Capital Improvements Fund $34,212,500 $23,302,500 416- Crown Construction Fund $200,000 $200,000 420- Special Assessment Fund $375,000 $375,000 513- Water Fund $57,947,500 $57,847,500 515- Sewer Fund $2,555,000 $2,555,000 Total $103,138,000 $92,109,480 City of Evanston | Budget Book 2023 Page 11 A crit ical portion of developing the CIP is determining the appropriat e funding sources. The City uses many different types of funding for implementing the CIP. The primary funding source is general obligation bonds. The Cit y works to manage the volume of bonds issued, but it is the current choice when no other funding source is available. As no bonds were issued in 2022, the proposed budget includes the following General Obligation bonds for capit al improvement projects in 2023: 2022 Bonds (projects to be completed in 2023)- City: $3,757,000 2023 Bonds- City: $13,258,000 2023 Bonds - Water: $5,033,000 2023 Bonds - Library Capital Improvements Fund:  $950,000 It is also important to note t hat $5,433,053 in CIP projects were completed in 2022 t hat were originally planned to be completed through GO Bonds.  As these bonds were never issued, the City Council will need to determine whether t hese projects are paid with reserves or included in the 2023 GO Bond issuance. Additionally, the budget includes IEPA ($36.3 million) and WIFIA ($9.6 million) loans t o fund projects in the Water Fund. Other funding sources include grant funds, property tax increment, and funding from other government agencies like Motor Fuel Tax funds and CDBG Funds. Enterprise Funds The City's budget is comprised of four enterprise funds. Parking Fund – While activity has steadily increased in 2021, the Parking Fund continues to struggle because of the lack of parking activity in downtown Evanston and other business districts in 2021 and 2022. City Council has already committed $3.25 million through the ARPA Revenue Loss funding category towards Parking Fund projects in 2021 and 2022. Included in the 2023 Adopted Budget is an additional allocation of $600,000 to the Parking Fund from ARPA Revenue Loss funding. This will cover additional parking lot improvements in 2023 and help the fund recover from continued revenue loss. Water and Sewer Funds – The Water Fund includes operations and capital improvements for all divisions at the Water Treatment Plant as well as the Distribution Division. The proposed budget includes $58 million in capital spending in the Water Fund to be nanced through a combination of state and federal loans, GO Bonds, and fund balance. Also, per 35-R-22, passed by the City Council in May 2022, the budget includes a 5% increase to water rates effective January 1, 2023, to cover the cost of the City’s Lead Service Line Replacem ent Work Force Development Program.  The budget also includes $2.6 m illion in capital spending in the sewer fund by drawing upon the existing fund balance. Solid Waste Fund – While the Solid Waste Fund has made considerable progress since its negative $1.2 million fund balance in 2018, continued operation without revenue increases is not sustainable. As such, in 2022, the City Council approved the transfer of $1 million in excess General Fund reserves to the Solid Waste Fund and a 1.8% increase to rates in 2023 to avoid more substantial rate increases or increases to the property tax levy in order for the fund to maintain a positive fund balance. Budget Priorities Based upon the feedback received from the community and the City Council, staff kept the following ve priorities, four of which are City Council goals for 2019 to 2022, in mind during the creation of this proposed 2023 budget. Invest in City Infrastructure and Facilities – City engineering staff presented the draft FY 2023 CIP to the City Council at several meetings from September through November 2022. The proposed budget includes the $92.1 million in capital spending that was discussed at that meetings. Highlights include: Street Resurfacing, Water Main and Sewer ($25.7 million) – Key projects include Main Street streetscape im provements from Maple to Hinman, and Oakton Corridor Trafc Calming Improvements. Other Transportation ($5.5 million) – Projects include alley improvements, Ridge A venue Intersection Im provements, and sidewalk improvements/gap inll. Parks ($4.9 million) – Total park budget has been increased from $3.4 million to $9.6 million given increasing equipment failures and overall degradation. Staff will be undertaking a strategic plan for parks in 2023 to help provide prioritization and direction on projects. City of Evanston | Budget Book 2023 Page 12 Facilities ($9.9 million) – Six of the City’s 60 facilities are in a situation where multiple building systems are simultaneously approaching a state of failure. Evaluating the current uses and delivery of services at these locations will be a key priority in 2023. Water Treatment, Billing and Storage ($45.4 million) – By far, the largest project in the 2023 CIP is replacement of the existing deteriorated intake with a 60-inch diameter pipeline extending approximately one mile into the lake. Implement the City’s Climate Action and Resilience Plan (CARP) - The Sustainability Fund was created as part of the 2022 Budget in order to advance the implementation of the Climate Action and Resilience P lan (CA RP), including the continued implementation of the recommendations of the Environmental Justice Resolution and the enforcement of the Energy and Water Benchmarking Ordinance, among other CARP-related legislation. The budget proposes two new positions in this fund to advance the goals of the City Council. Enhance Community Development and Job Creation Citywide – In addition to ongoing initiatives, the proposed FY 2023 budget includes $250,000 to support the creation of the Sustain Evanston Community Incentive Program. The additional funding would support a two-year pilot community incentive program to support small business capital improvements improving environmental sustainability, resilience, waste circularity, and decarbonization. Additionally, $508,201 in ARPA funding will be appropriated to StreetPlus for business district cleaning and aid to impacted industries. Ensure Equity in All City Operations – The proposed budget continues to appropriate funding for those ongoing ARPA activities that have received previous approval by the City Council in the public health and negative economic impact categories. These include youth violence interventions, the mental health living room program, a guaranteed income program, renovation of the McGaw YMCA, The Aux, and Northlight Theatre. In addition, the FY 2023 proposed budget includes funding to expand stafng and resources for workforce development in the Human Services Fund. Goals of this effort will be to engage the community’s most underserved population, implement a transitional jobs program , and help reduce barriers that prevent job seekers from successfully entering the workforce. Implement the Stafng and Compensation Study to Address Understafng in Areas of Operational Need and to Promote Employee Retention – In September 2022, Baker Tilly presented their ndings from a stafng and compensation study of all positions in the City of Evanston. In September, the City Council approved a series of wage increases, while the FY 2023 budget includes the necessary funding for additional increases. A s mentioned earlier in this budget message, this budget document also includes funding for 20 new positions in the General Fund and 15 new positions in other City funds, all of which are highlighted in the Position Control section of the budget docum ent. Conclusion The City of Evanston has much to look forward to in the upcoming scal year.  Driven largely by ination, local revenues have recovered to pre-pandemic levels allowing the City to adopt a budget that restores stafng levels and implements several City Council goals.  The adopted budget maintains and in many ways expands the exceptional level of service that our residents, businesses, and visitors have come to expect out of the City of Evanston. The adopted 2023 budget was the work of many long-tenured staff as well as new employees serving in director and management roles across the organization. I would like to thank Chief Financial Ofcer Hitesh Desai, Budget Manager Clayton Black, and Financial Analyst Jess Tapia for their leadership in this year's budget process.  Additional thanks to Deputy City Manager David Stoneback and Assistant to the City Manager Tashiek Kerr 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, Luke Stowe City Manager City of Evanston | Budget Book 2023 Page 13 Changes from Proposed Budget to Adopted Budget The 2023 Proposed Budget was published on the City’s website on October 10, 2022. City Council held an initial discussion on the Proposed Budget on October 17, 2022. The public hearing on the budget was held on October 24, 2022 and the Truth in Taxation Hearing was held on November 7 with additional budget discussions at C ity Council on November 14, November 21, and November 28. Budget memos were also provided in response to questions from Councilmembers on October 21, October 28, and November 4, and November 11.  All of this information is posted on the City's website at www.cityofevanston.org/budget . Additionally, staff received feedback on the budget through ve ward meetings (representing all nine wards), as well as two budget town hall meetings held in Spanish and English. Staff also responded to questions received through an online budget survey and the budgetinquiries@cityofevanston.org (mailto:budgetinquiries@cityofevanston.org) email address. The 2023 Proposed Budget released on October 10 included $402,510,693 in total expenses and $370,884,310 in total revenues. The original budget was revised multiple times until nal approval was given on December 12, 2022.Based on changes from the City Council, total expenses were revised to $397,207,050 and total revenues to $369,820,945. Some of the major changes include: Capital Improvement Plan- City staff has met with the City Council on four occasions to discuss the Capital Im provement Program and funding sources.  As a result, the proposed CIP was reduced by $11.4 million reducing the necessary GO Bonds in 2023.  General Fund Revenues- At the November 14 meeting, the City Council asked staff to review two General Fund revenues that were expected to nish 2022 above budgeted levels. After this review, staff increased both projected PPRT and Real Estate Transfer Tax revenues by $500,000.  Staff also increased projections for Sales Taxes and Home Rule Sales Taxes based on inationary trends and higher than expected revenues. Reparations Fund- A t the December 12 meeting, the City C ouncil approved a resolution directing the CFO to deposit $3 million in revenues generated from the Real Estate Transfer Tax from the Sale of Real Estate to the Reparations Fund. A s a result, $3 million in Real Estate Transfer Tax revenues previously allocated in the General Fund have been reallocated to the Reparations Fund and expenses in the Reparations Fund have been increased by $3 million.  This decrease in revenue for the General Fund will be covered with fund balance in FY 2023. Increase to Local MFT - At the November 14 meeting, the City Council amended the budget ordinance to account for a 1 cent increase to the local Motor Fuel Tax. Staff estim ates additional revenue at $165,000 per year pending adoption of a separate ordinance amending the rate in the municipal code. Use of General Fund Excess Reserves for Public Safety Pensions - At the Novem ber 28 City Council meeting, the City Council made an amendm ent to the budget ordinance to use General Fund excess reserves to contribute an additional $4,494,331 to the P ublic Safety pension funds. The table below summarizes the net reductions to expenses that were made to the Proposed Budget. Expense Changes from Proposed to Adopted Budget Fund Expense Total General Increase Vacancy Rate from 2% to 4%(1,520,064) General Remove a vacant Police Commander position that was double budgeted.(165,086) General Remove 2.5 new position requests.(250,364) General Remove lease for Cardiac Monitor Replacement in Fire.(250,000) General Increase to City-wide training and consulting 200,000 General Increase in City Council Professional Services 68,042 General Increase in funding for Shorefront Legacy 70,000 General Move 1.8 positions from the General Fund to the Human Services Fund.(194,560) General Transfer of General Fund Reserves to the Police and Fire Pension Funds.4,494,331 Human Services Move 1.8 positions from the General Fund to the Human Services Fund.194,560 Sustainability Add two new positions to the Sustainability Fund.202,019 Fleet Remove New Procurement Specialist and Mechanic (145,299) Solid Waste Salary and Benet Correction for Solid Waste Fund 1,389 Reparations Increase given additional Real Estate Transfer Tax revenue.3,000,000 Capital Increase for other expenses (covered by grant revenues)400,000 Capital Reduce 2022 GO Bond project total (350,000) Capital Reduce 2023 GO Bond project total (10,9 60,000) Water Salary and Benet Correction for Water Fund 1,389 Water Reduce 2023 GO Bond in Water Shoreline Stabilization (100,000) Total Changes - Expenses (5,303,643) City of Evanston | Budget Book 2023 Page 14 The table below summarizes the net reductions to revenues that were made to the Proposed Budget. Revenue Changes from Proposed to Adopted Budget Fund Revenue Total General Increase in projected Sales Tax 500,000 General Increase in projected Sales Tax- Home Rule 500,000 General Increase in projected Real Estate Transfer Tax 500,000 General Increase in projected P PRT 500,000 General Increase in Local Motor Fuel Tax with 1 cent increase 165,000 General Elimination of proposed 4% Property Tax Increase (2,228,462) General Increase the use of General Fund reserves 5,515,766 General Reallocate a portion of Real Estate Transfer Tax from General Fund based on City Council direction (3,000,000) Reparations Reallocate Real Estate Transfer Tax revenue from the General Fund 3,000,000 Capital Increase for other expenses (covered by grant revenues)400,000 Capital Reduce 2022 GO Bond project total (350,000) Capital Reduce 2023 GO Bond project total (10,960,000) Water Reduce 2023 GO Bond in Water Shoreline Stabilization (100,000) Fire Pension Transfer in of General Fund reserves 1,915,368 Police Pension Transfer in of General Fund reserves 2,578,963 Total Changes - Revenue (1,063,365) City of Evanston | Budget Book 2023 Page 15 All Funds Summary The City's FY 2023 budget is comprised of the 39 funds listed below.  Fund 20 21 Actual Expenses 2022 Adopted Budget 20 23 Adopted Budget Change 2022 to 20 23 100 GENERAL FUND 113,408,067 117,89 0,981 127,737,614 9,846,633 170 AMERICAN RESCUE PLAN 4,800,000 30,400,000 22,750,000 -7,650,000 175 GENERAL ASSISTANCE FUND 1,101,6 39 1,341,353 1,360,220 18,867 176 HUMAN SERVICES FUND 2,697,6 45 3,868,336 4,451,258 582,922 177 REPARATIONS FUND 2,096 400,000 3,400,000 3,000,000 178 SUSTAINABILITY FUND -0 802,893 802,893 180 GOOD NEIGHBOR FUND 449,539 1,000,000 85,000 -915,000 185 LIBRARY FUND 7,520,405 8,657,612 8,931,467 273,855 186 LIBRARY DEBT SERVICE FUND 482,244 506,625 507,913 1,288 187 LIBRARY CAPITAL IMPROVEMENT FD 405,832 680,000 950,000 270,000 200 MOTOR FUEL TAX FUND 3,441,722 5,343,987 4,141,600 -1,202,387 205 EMERGENCY TELEPHONE (E911) FUND 1,306,6 79 1,720,546 1,6 72,200 -48,346 210 SPECIAL SERVICE AREA (SSA) #9 595,125 575,000 575,000 0 215 CDB G FUND 2,3332,783 3,685,622 3,660,665 -24,957 220 CDBG LOAN FUND 44,370 175,000 325,000 150,000 240 HOME FUND 544,002 571,746 654,838 83,092 245 LIBRARY ENDOWMENT FUND 250,000 0 0 0 250 AFFORDABLE HOUSING FUND 2,104,167 2,505,625 1,926,626 -578,999 320 DEBT SERVICE FUND 18,945,247 15,690,075 15,803,723 113,648 330 HOWARD-RIDGE TIF FUND 1,265,916 1,448,113 1,430,913 -17,200 335 WEST EVANSTON TIF FUND 493,821 2,045,000 3,9 40,000 1,895,000 340 DEMPSTER-DODGE TIF FUND 170,746 173,833 176,483 2,650 345 CHICAGO-MAIN TIF 1,583,524 1,609,763 2,995,355 1,385,592 350 SPECIAL SERVICE AREA (SSA) #6 223,914 221,000 220,000 -1,000 355 SPECIAL SERVICE AREA (SSA) #7 135,898 140,000 140,000 0 360 SPECIAL SERVICE AREA (SSA) #8 58,580 60,200 60,200 0 365 FIVE FIFTHS TIF 0 0 100,000 100,000 415 CAPITAL IMPROVEMENTS FUND 8,412,471 16 ,455,000 22,492,500 6,037,500 416 CROWN CONSTRUCTION FUND 713,241 1,700,000 1,145,000 -555,000 417 CROWN COMMUNITY CTR MAINTENANCE -0 175,000 175,000 420 SPECIAL ASSESSMENT FUND 6 34,070 1,114,938 830,360 -284,578 505 PARKING SYSTEM FUND 11,363,517 11,819,381 11,284,472 -534,909 510 WATER FUND 37,016,143 57,445,529 80,901,117 23,455,588 515 SEWER FUND 5,681,106 11,391,356 11,251,969 -139,387 520 SOLID WASTE FUND 5,778,875 6,121,685 6,448,525 326,840 6 00 FLEET SERVICES FUND 3,136,153 3,311,128 3,461,979 150,851 6 01 EQUIPMENT REPLACEMENT FUND 1,547,346 2,750,000 2,700,000 -50,000 6 05 INSURANCE FUND 17,342,820 19,956,351 20,013,487 57,136 700 FIRE PENSION FUND 10,883,240 11,543,287 11,353,560 -189,727 705 POLICE PENSION FUND 15,316,975 16,114,448 16,350,112 235,664 All Fund Total $282,253,048 $360,433,520 $397,207,050 $36,773,530 City of Evanston | Budget Book 2023 Page 16 Property Tax Levy 2022 BUD GET 2023 BUDGET 2021 ADOPTED LEVY 2022 ADOPTED LEVY CHANGE ($)CHANGE (%) GENERAL FUND - CORPORATE Gross Levy 7,629,834 8,414,703 Loss Factor*228,895 252,441 Net Levy $ 7,400,939 $ 8,162,262 $895,035 10 .3% GENERAL FUND - IMRF PENSION Gross Levy 1,293,982 922,716 Loss Factor*38,819 27,6 81 Net Levy $ 1,255,163 $ 895,035 $ (360,128)-28.7% HUMAN SERVICES FUND Gross Levy 3,206,186 3,206,186 Loss Factor*9 6,186 96,186 Net Levy $ 3,110,000 $ 3,110,0 00 $ -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 9,534,561 9,895,474 Loss Factor*286,037 296,864 Net Levy $ 9,248,524 $ 9,598,610 $ 350,086 3.8% POLICE PENSION FUND Gross Levy 11,205,709 10,712,881 Loss Factor*336,171 321,386 Net Levy $ 10,869,538 $ 10,391,495 $ (478,043)-4.4% TOTAL CITY LEVY Gross Levy 34,243,984 34,525,672 Loss Factor*1,027,320 1,035,770 TOTAL CITY NET LEVY $ 33,216,664 $ 33,489,902 $ 273,238 0 .8% GENERAL ASSISTANCE FUND Gross Levy 1,340,206 1,340,206 Loss Factor*40,206 40,206 TOTAL GENERAL ASSISTANCE NET LEVY $ 1,300,000 $ 1,300,0 00 $ -0% LIBRARY FUND Gross Levy 7,476,289 7,768,528 Loss Factor*224,289 224,289 TOTAL LIBRARY NET LEVY $ 7,252,000 $ 7,535,472 $ 283,472 3.9% DEBT SERVICE FUND Gross Levy 14,143,427 13,522,171 Loss Factor*707,171 643,913 Net Levy $ 13,436,256 $ 12,878,258 $ (557,998)-4.2% LIBRARY DEBT SERVICE Gross Levy 533,289 533,309 Loss Factor*26,66 4 25,396 Net Levy - Library Debt $ 50 6,625 $ 507,913 $ 1,288 0.3% DEBT SERVICE LEVY Gross Levy 14,676,717 14,055,480 Loss Factor*733,836 699,309 TOTAL DEBT SERVICE NET LEVY $ 13,942,881 $ 13,386,171 $ (556,710)-4% CITY AND LIBRARY NET LEVY $ 55,711,545 $ 55,711,545 $0 0% Total Loss Factor*$2,025,650 $1,978,341 $ (10,618)-0.5% Total Gross Levy $57,737,195 $57,689,886 $ (10,618)0% *A loss factor is applied to all levies by Cook County. City of Evanston | Budget Book 2023 Page 17 GENERAL INFORMATION City of Evanston | Budget Book 2023 Page 18 About the City The City of Evans ton The Cit y of Evanston covers a stretch of four miles along Lake Michigan’s picturesque western shoreline. The City’s eight square miles include residential neighborhoods encircling t houghtfully-planned business districts and recreational facilities. Ongoing development of both residential and commercial properties has brought the City of Evanston a cosmopolitan avor while retaining a close-knit suburban atmosphere. Evanston boasts a diverse populace in terms of religious, racial, educational, and economic composit ion. Interspersed throughout the community are over 290 acres of parks, including tennis court s, ve public swimming beaches, athletic elds, 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 ofcials consisting of a Mayor and nine Ward Council Members. Through the Council-Manager form of government , elected ofcials create policy and direct t he Cit y 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 nancial course of the Cit y of Evanston and denes t he service priorities provided to t he community. The Cit y uses fund accounting for it s operations in accordance with best pract ices and legal requirements. A fund is a separat e accounting ent ity with a self- balancing set of accounts. The 2023 Proposed Budget includes 39 funds. Most departments have operations in multiple funds. More information can be found on the "Fund Struct ure and Descriptions" page.  The City’s main operat ing fund, the General Fund, provides resources for the essential services expected from a local government, including Police, Fire, Parks & Recreation, Health and Human Services, C ommunity Development, Public Works, and Administ rative Services.  It is primarily supported by t axes, as well as charges for services, nes and various fees from sources such as permits and licenses.  Other Funds include Special Revenue Funds, Debt Service Funds, Capital Projects Funds, Enterprise Funds, Internal Service Funds, and Pension Trust Funds. City of Evanston | Budget Book 2023 Page 19 Population Overview TO T A L P O P U L A T IO N 78,110 4 .7% vs. 2019 G R O W TH R A N K 680 out of 2729 Municipalities in Illinois D AY TIM E P O P U LATIO N 85,526 Daytime population represents the effect of persons coming into or leaving a community for work, entertainment, sh opp ing, etc. during the typical workday. An increased daytime population puts greater demand on host community se rvices which directly impacts operational costs. * Data Source: American Community Survey 5-year estimates P O P U LATIO N B Y AG E G R O U P Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly. * Data Source: American Community Survey 5-year estimates * Data Source: U.S. Census Bureau American Community Survey 5-year Data and the 2020, 2010, 2000, and 1990 Decennial Censuses 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 20102011 2012 2013 2014 2015 2016 2017 2018 2019 2020 70k 72.5k 75k 77.5k 80k <5 5-9 10-14 15-19 20-24 25-34 35-44 45-54 55-59 60-64 65-74 75-84 >85 City of Evanston | Budget Book 2023 Page 20 Household Analysis TO T A L H O U S EHO L D S 27,918 Mun icip alities must consider the dynamics of household types to plan for and provide services effectively. Household type also has a general correlation to income levels which affect the municipal tax base. * Data Source: American Community Survey 5-year estimates 10% lower than state average Family Households 42% 14% lower than state avera ge Married Couples 41% 22% higher than state a verage Singles 36% 25% higher than sta te average Senior Living Alone 21% City of Evanston | Budget Book 2023 Page 21 Economic Analysis Household income is a key data point in evaluating a community’s wealth and spendin g powe r. Pay levels and earnings typically vary by geographic region s an d should b e looked at in context of the overall cost of living. H O U S EH O LD INC O ME Above $200,000 19% 111% higher than state avera ge Median Income 82,335 20% higher than state avera ge Below $25,000 16% 10% lower than state average * Data Source: American Community Survey 5-year estimates Ov e r $2 0 0 ,0 0 0 $1 5 0 ,0 0 0 t o $2 0 0 ,0 0 0 $1 2 5 ,0 0 0 t o $1 5 0 ,0 0 0 $1 0 0 ,0 0 0 t o $1 2 5 ,0 0 0 $7 5 ,0 0 0 t o $1 0 0 ,0 0 0 $5 0 ,0 0 0 to $7 5 ,0 0 0 $2 5 ,0 0 0 t o $5 0 ,0 0 0 B el ow $2 5 ,0 0 0 City of Evanston | Budget Book 2023 Page 22 Housing Overview 2 02 0 ME D IA N H O ME VAL U E 409,900 * Data Source: 2020 US Census Bureau (http://www.census.gov/data/developers/data-sets.html), American Community Survey. Home value data includes all types of owner-occupied housing. HO M E VALU E D I S TR I B U TIO N * Data Source: 2020 US Census Bureau (http://www.census.gov/data/developers/data-sets.html), American Community Survey. Home value data includes all types of owner-occupied housing. H O ME O W N ER S V S R EN T ER S Eva n ston 43% Rent 57% Own S ta te Avg . 34% Rent 66% Own * Data Source: 2020 US Census Bureau (http://www.census.gov/data/developers/data- sets.html), American Community Survey. Home value data includes all types of owner-occupied housing. 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 3 25 k 3 50 k 3 7 5 k 400 k 425 k >$1 ,0 0 0,0 00 $750 ,0 0 0 to $999,999 $50 0 ,0 0 0 to $74 9,999 $4 0 0 ,0 00 to $4 99,999 $30 0 ,0 0 0 to $3 99,999 $2 50 ,0 0 0 to $2 99,999 $20 0 ,0 00 to $2 4 9,999 $15 0,0 00 to $1 99,999 $1 00 ,00 0 to $1 4 9,999 $50 ,00 0 to $99,999 <$4 9,999 City of Evanston | Budget Book 2023 Page 23 Organization Chart The City of Evanston operates under a Council-Manager form of government. The non-partisan legislative body is comprised of ten elected ofcials consisting of a Mayor and nine ward Council Members. Through the Council-Manager form of government, elected ofcials create policy and direct the City Manager in the implementation of those plans. This places the responsibility for day-to-day provision of services on a professional manager and staff.  City of Evanston Residents Elected Ofcials Mayor Daniel Biss City Council Bo ards and Commissions Evanston Public Library Heather Norborg Interi m Director City Manager Luke Stowe, City Manager David Stoneback, Deputy City Manager Administrative Services Michael Rivera Interim Director of Admini strati ve Services Community Development Sarah Flax Interim Director of Community Development Police Scheni ta Stewart Police Chi ef Heal th and Human Services Ikenga Ogbo Director of HHS Parks, Recreatio n, and Community Services Audrey Thompson Director of PRCS Finance Hitesh Desai CFO/City Treasurer Fire Paul Polep Fire Chief Law Nicholas E. Cummings Corporation Counsel Public Works Agency Edgar Cano Director of Public Works City Clerk Stephanie Mendoza City of Evanston | Budget Book 2023 Page 24 2023 Budget Calendar Jan 1, 2022 2022 Budget Year Begins Jun 1, 2022 City staff began wo rk on the 2022 Proposed Budget. Oct 10, 2022 2022 Pro po sed Budget is published on the City's website. Oct 17, 2022 2023 Pro po sed Budget presented at City Council Meeting. Oct 24, 2022 Budget Public Hearing at City Council Meeting No v 7, 2022 Truth In Taxation Hearing at City Council meeting No v 21, 2022 Earliest Possible Budget Adoptio n date Dec 12, 2022 Final Budget Adopted by City Council City of Evanston | Budget Book 2023 Page 25 Fund Structure The City's Budget is divided into 41 funds and organized by departments. Funds are the largest nancial unit of the City's budget. Departments are functional units of government, and lay across the City's funds. The funds are categorized into different types, as shown in the table below: Fund Type Fund Title Fund Type Fund Title General Funds 100 General Fund Special Revenue Funds 170 American Rescue Plan 176 Human Services Fund 175 General Assistance Fund Debt Service Funds 320 Debt Service Fund 177 Reparations Fund 330 Howard-Ridge TIF Fund 178 Sustainability Fund 335 West Evanston TIF Fund 180 Good Neighbor Fund 340 Dempster-Dodge TIF Fund 200 Motor Fuel Tax Fund 345 Chicago-Main TIF Fund 205 Emergency Telephone (E911) Fund 365 Five Fifths TIF Fund 215 CDBG Fund 350 Special Service Area (SSA) #6 220 CDBG Loan Fund 355 Special Service Area (SSA) #7 235 Neighborhood Improvement 360 Special Service Area (SSA) #8 240 Home Fund 210 Special Service Area (SSA) #9 250 Affordable Housing Fund Capital Project Funds 415 Capital Improvements Fund Internal Service Funds 600 Fleet Services Fund 416 Crown Construction Fund 601 Equipment Replacement Fund 417 Crown Community CTR Maintenance 605 Insurance Fund 420 Special Assessment Fund Pension Trust Funds 705 Police Pension Fund Enterprise Funds 505 Parking System Fund 700 Fire Pension Fund 510 Water Fund Component Unit Funds 185 Library Fund 513 Water Depr Imprv & Extension Fund 186 Library Debt Service Fund 515 Sewer Fund 187 Library Capital Improvement FD 520 Solid Waste Fund Fund-Department Relationships Department Fund Title Department Fund Title 13 City Council 100 General Fund 40 Public Works Agency 100 General Fund 176 Human Services Fund 200 Motor Fuel Tax Fund 14 City Clerk 100 General Fund 415 Capital Improvement Fund 15 City Manager's Ofce 100 General Fund 416 Crown Construction Fund 177 Reparations Fund 417 Crown Community CTR Maintenance 505 Parking System Fund 420 Special Assesment Fund 17 Law 100 General Fund 505 Parking System Fund 19 Administrative Services 100 General Fund 510 Water Fund 415 Capital Improvements Fund 515 Sewer Fund 505 Parking System Fund 520 Solid Waste Fund 600 Fleet Services Fund 99 Non-Departmental 100 General Fund 601 Equipment Replacement Fund 170 American Rescue Plan 21 Community Development 100 General Fund 178 Sustainability Fund 176 Human Services Fund 180 Good Neighbor Fund 210 Special Service Area (SSA) #9 186 Library Debt Service Fund 215 CDBG Fund 320 Debt Service Fund 220 CDBG Loan Fund 330 Howard-Ridge TIF Fund 235 Neighborhood Improvement 335 West Evanston TIF Fund 240 Home Fund 340 Dempster-Dodge TIF Fund 250 Affordable Housing Fund 345 Chicago-Main TIF Fund 22 Police 100 General Fund 350 Special Service Area (SSA) #6 205 Emergency Telephone (E911) Fund 355 Special Service Area (SSA) #7 23 Fire Mgmt & Suppo rt 100 General Fund 360 Special Service Area (SSA) #8 24 Health 100 General Fund 365 Five Fifths Fund 175 General Assistance Fund 415 Capital Improvement Fund 176 Human Services Fund 700 Fire Pension Fund 48 Library 185 Library Fund 705 Police Pension Fund 186 Library Debt Service Fund 187 Library Capital Improvement FD City of Evanston | Budget Book 2023 Page 26 Fund Descriptions GENERAL FUNDS General Fund - To account for all activity traditionally associated with g overnment operations, which are not required to be accounted for in another fund. Human Services Fund – To account for social services, youth and young adult outreach, and funding distributed through the Social Services Committee. DEBT SERVICE FUNDS Debt Service Fund - To account for non-abated, general obligation payments on the principal and interest related to bonds and/or other City debt. Howard-Ridge Tax Increment Financing (TIF) Fund - To account for principal and interest payments on debt proceeds issued and allocated to this tax increment nancing district. West Evanston Tax Increment Financing (TIF) Fund - To account for principal and interest payments on debt proceeds issued and allocated to this tax increment nancing district. Dempster-Dodge Tax Increment Financing (TIF) Fund – To account for principal and interest payments on debt proceeds issued and allocated to this tax increment nancing district. Chicago-Main Tax Increment Financing (TIF) Fund – To account for principal and interest payments on debt proceeds issued and allocated to this tax increment nancing district. Five Fifths (TIF) Fund – To account for principal and interest payments on debt proceeds issued and allocated to this tax increment nancing district. Special Service Area (SSA) 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 Area (SSA) 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 Area (SSA) 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 Area (SSA) 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 levy. CAPITAL PROJECTS FUNDS Capital Improvement Fu nd - To account for capital projects not funded through special revenue, tax increment nancing , or enterprise funds. Capital projects include, but are not limited to: long term improvements to public building s, the paving of city streets, and the improvement and development of recreation facilities. Financing is provided primarily by grants and g eneral 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 general obligation bond proceeds and community contributions. City of Evanston | Budget Book 2023 Page 27 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 ) nanced 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, nancing, and revenue collection. Water Fund - To account for all activity related to providing water to Evanston residents, as well as the Villag e of Skokie and the Northwest Water Commission. All activities necessary to provide such services are accounted for in this fund, including, but not limited to: administration, operation, maintenance, debt service, and billing/collection. Sewer Fund - To account for all activity related to providing sewer service to City residents and businesses. Activities necessary to provide such service include, but are not limited to: administration, operations, nancing, capital improvements/maintenance, and billing/collection. Solid Waste Fund – To account for all activity related to refuse, recycling, and yard waste collection and disposal. Activities necessary to provide such service include, but are not limited to: administration, operations and revenue collection. INTERNAL SERVICE FUNDS Fleet Services Fund – To account for the cost of operating the municipal service center maintenance facility for transportation vehicles/equipment used by City departments. Such costs are billed to the user departments. 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 costs. Resources are contributed by sworn re members at a xed rate as mandated by state statute and by the City through an annual property tax levy as determined by an independent actuary. Police Pension Fund - To account for the accumulation of resources to pay pension costs. Resources are contributed by sworn police members at a xed rate as mandated by state statute and by the City through an annual property tax levy as determined by an independent actuary. COMPONENT UNIT FUNDS Library Fund – To account for the Evanston Public Library. The Evanston Public Library promotes the development of independent, self-condent, 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 throug h property tax levy. Library Debt Fund – To account for principal and interest payments on debt proceeds issued and allocated to the Evanston Public Library. City of Evanston | Budget Book 2023 Page 28 SPECIAL REVENUE FUNDS American Rescue Plan (ARPA) Fund – To account for revenue and expenses related to funds from the American Rescue Plan Act of 2021, which provided funding for local government services in the wake of the COVID-19 pandemic.  General Assistance Fund – To account for the General Assistance prog ram. Assistance is provided to persons who are not eligible for any other state or federal nancial assistance programs and who do not have income or resources to provide for their basic needs. Reparations Fund – To account for revenues and expenses related to the Evanston Reparations program. Sustainability Fund – to advance the implementation of the Climate Action and Resilience Plan (CARP). 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 Transportation. Financing is provided from a State of Illinois municipal allotment of gasoline tax revenue. Emergency Telephone System (E911) Fund - To account for revenues and expenditures for 91 1 emergency telephone service. Financing is provided by landline and wireless phone surcharges. Community Development Block Grant (CDBG) Fund - To account for the revenues and expenditures of the Federal Community Development Block Grant program. Financing is provided by the federal government on a reimbursement basis in accordance with federal formula. Expenditures are made in accordance with federal law requirements. Community Development Block Grant (CDBG) 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 benet the immediate neighborhood nearby the store. HOME Fund – To account for the Home program. Financing is provided by the federal government and used to create affordable housing to low-income households. Expenditures are made in accordance with the requirements of federal law. Affordable Housing Fund - To account for costs associated with affordable housing programs for low- and moderate-income City of Evanston residents. City of Evanston | Budget Book 2023 Page 29 Basis of Budgeting The City was incorporated in 1863. The City operates under a Council-Manager form of government, is a home rule municipality as dened by Illinois st ate law and provides t he following services as authorized by its chart er: general management and support, public safet y, public works, healt h and human resource development, library, recreational and cultural opportunities, and housing and economic development . The C ity uses funds and account groups to report on its nancial position and the result s of its operations. Fund accounting is designed to demonstrat e legal compliance and to aid nancial management by segregat ing transactions related to cert ain City funct ions or activities. A fund is a separat e accounting ent ity wit h a self-balancing set of account s. An account group, on the other hand, is a nancial reporting device designed to provide accountability for certain assets and liabilit ies that are not recorded in the funds because t hey do not directly affect net expendable available nancial resources. Funds are classied int o three categories: governmental, proprietary and duciary. Each category, in turn, is divided into separate “fund t ypes.” Governmental funds are used to account for all or most of the Cit y’s general activities, including the collect ion and disbursement of earmarked monies (special revenue funds), the acquisition or construction of general xed asset s (capital projects funds), and the servicing of general long-term debt (debt service funds). The general fund is used t o account for all activities of the City not accounted for in some other fund. The City follows these procedures in establishing the budgetary data reected in the nancial stat ement s: . The City Manager submits to t he Cit y Council a proposed operat ing budget for the scal year commencing the following scal year. The operating budget includes proposed expenditures and the means of nancing t hem. . Public budget hearings are conducted. Taxpayer comment s are received and noted. . The City Manager is aut horized to transfer budgeted amounts between depart ments within any fund; however, any revisions t hat alter t he t otal expendit ures of any fund must be approved by the Cit y Council. . Budgets are legally adopted on a basis consistent with generally accepted accounting principles (GAAP). It should be noted that propert y t axes are budgeted on a cash basis. For purposes of preparing the combined stat ement of revenues, expendit ure and changes in fund balances - budget and actual, GAAP revenues and ex penditures have been adjusted to the budgetary basis. The level of cont rol (level at which expenditures may not exceed budget) is at the fund level. All unencumbered annual appropriations are lapsed at t he scal year-end. Encumbrance accounting, under which purchase orders, contracts, and other commitments for the expenditure of monies are recorded, reserve a port ion of a budgeted account so that amount is not spent elsewhere. For non-ent erprise funds, encumbrances are usually not counted as expenditures unt il the actual disbursement has been made. The nancial information of general government al type funds (for ex ample, the general fund itself and MFT funds) is prepared on a modied accrual basis. Briey, 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 t o the Cit y (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 nances on the basis of “generally accepted accounting principles” (GAAP) and a budget basis for comparison purposes. Financial Control Procedures City of Evanston | Budget Book 2023 Page 30 The City reports nancial results based on generally accepted accounting principles as promulgated by the Governmental Accounting Standards Board (GASB). The accounts of the City are divided into separat e self- balancing funds comprised of its assets, liabilities, fund equit y, revenues and expenditures, as appropriate. The City’s expendit ures are monitored on a regular basis by the Finance Division of t he City Manager’s Ofce. Disbursements are made only if the expenditure is within the aut horized appropriation. For all major expenditures, purchase orders are prepared, approved and the related appropriation is encumbered before a check is issued. City of Evanston | Budget Book 2023 Page 31 Financial Policies In ongoing efforts to formally address long-term budgeting provisions, the Cit y of Evanston has endorsed a Budget Policy. The City C ouncil initially adopted this Budget 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 Cit y Council, allowing ample time for discussion and decision-making. The proposed budget shall cont ain estimates of revenues available to the City along wit h recommended expenditures for the departments, boards and commissions. The C ity Manager is required t o submit a balanced budget to Council in which revenues equal expenditures. Quart erly Financial Updat e Following t he end of each nancial quarter, the City Manager shall present a report summarizing budget ed vs. actual revenues and expenditures. Review of t he Comprehensive Annual Financial Report The Administrat ion and Public Works Committ ee 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 Sufcient copies of the proposed and nal budget shall be placed on le in printed form for public inspect ion at the City Clerk, at the Public Library, and at all library branches. An electronic version of t he proposed and nal budget shall be posted on the C ity of Evanston Website. The City of Evanston may offer for sale a printed and elect ronic copy of the proposed and nal budget for a fee not to exceed t he cost of preparation, printing, and distribut ion of t he budget. Public Hearing, Notice and Inspect ion of Budget - The City Council will hold a public hearing on the annual budget prior t o nal 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 inspect ion in printed form in the ofce of the City Clerk for at least t en days prior to the hearing. The City Council budget meeting agendas will be available t o the public prior t o the initial special meeting of the City Council on the proposed budget. Each special meeting of the City Council on t he proposed budget shall designate a period of t ime for citizen testimony concerning budget matters discussed during that special meeting. The length of such time shall be determined by the chairman prior to the budget meeting process. Submission of t he Proposed Budget The City Manager will submit a balanced budget to the City Council by October 31. Revision of Annual Budget - Following City C ouncil adoption of the budget, the City Council shall have the authority to revise the budget by t ransferring monies from one fund to anot her or adding to any fund. No revision of t he 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 st ructured in a decit to account for the transfers out to other funds as noted in t he reserve policy. City of Evanston | Budget Book 2023 Page 32 Parking System Fund This is an enterprise fund and as such is expected to be self-sufcient. Any revenues generated, especially from sales, should be retained to maint ain t he fund. Periodically, fees should be increased to sufciently fund operating costs, depreciation, and a reserve. The General Fund will continue to be properly compensated for administrat ive expenses, which support parking syst em activities. Water Fund A minimum of 16.6% of expenses shall be maint ained as a reserve; in addition, a sufcient reserve shall be maintained to meet debt requirement s. A portion of the fund reserve shall be used to fund depreciation and capit al improvement needs. Fire and Police Pension Funds The Fireghters and Police Pension Funds shall receive funding in accordance with the Joint Actuarial Report provided by the Cit y and both Funds each year. Actuarial methods and assumptions shall be reviewed annually and shall meet or exceed Illinois st atutory 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 improvement s, and needed upgrades. The fund shall be entirely supported by revenues received from the imposed telephone surcharge. Motor Fuel Tax Fund Revenues for this fund are provided by the state motor fuel tax and as such should be used only for street improvement, repair, and maintenance as allowed by State of Illinois law. Funds may be accumulated for the purpose of accomplishing major projects, however, the beginning reserve balance for this fund should not fall below 25% of the annual revenue received in the prior year. Insurance Fund The Insurance Fund must be maint ained to meet the C ity’s current and future insurance liability and self- funded employee benet s program requirements. Liability Insurance Requirements include current budget year obligations and building a reserve (as not ed in the fund reserve section of this communication) over seven years t o prepare for anticipated claims and losses. The C ity Manager shall be required to present an annual report itemizing all of the C ity’s current and long-term claims and liabilities. Each year City st aff will review worker compensation, liability, and propert y insurance policies t o determine if coverage meets current nancial and operational needs. The City Manager each year will recommend to t he Cit y C ouncil insurance policy coverage and limit s and include the necessary funds in the operat ing budget. Self-funded Employee Benet Program costs are accounted for in this fund and at the Intergovernment al Personal Benets Cooperative (IPBC). As required by the IPBC the C ity will maintain a minimum of one month’s reserve for PPO benet programs at the IPBC . Further, the C ity will set rates and manage program benet cost s to keep cost increases below t he Medical rate of ination. Fleet Services Fund The C ity of Evanston shall maintain vehicles and equipment, which are safe and adequate for t he 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 appropriat e vehicles. City of Evanston | Budget Book 2023 Page 33 Equipment Replacement Fund The Equipment Replacement Fund receives interfund t ransfer from operating department’s established to replace vehicles within 2 years of the ex piration of their useful life as det ermined by the eet maintenance division. General obligat ion debt shall only be used for vehicles with an expect ed life equal to or greater than 15 years and with a purchase price greater than or equal to $250,000. Debt Service Fund General Obligat ion Debt of the Cit y 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 expect ed and intended by the Treasurer to be payable out of a source of funds other than t he City’s general real property tax levy, thus permitting the abatement and avoidance of t he property tax levy t o pay such bonds; examples of Self‑Supporting General Obligation Debt include (without limitat ion) bonds payable from the Water Fund or the Sewer Fund, bonds payable from special assessments, bonds payable from tax increment nancing areas, and bonds payable from Mot or Fuel Taxes. Tax‑Support ed General Obligation Debt shall mean all other General Obligation Debt, which is ex pected 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 limit ation, short term notes or warrants or ot her 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 dedicat ed source of funds or investments. Self‑Supporting General Obligation Debt shall not be limit ed by this Budget Policy. Tax‑Support ed 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 Cit y Council as the needs of the City may grow. General Obligat ion 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 t imes keep a book or record of all General Obligat ion Debt and its proper allocat ion. The Treasurer’s statements as to the allocation of General Obligation Debt into these two categories shall be conclusive. Notwit hst anding this st atement of policy, all bonds or other obligations by what ever name designated of the Cit y duly authorized to be issued by the City Council shall be valid and legally binding as against the City, and there shall be no defense of the C ity as against any bondholder or other obligation holder on the basis of t his policy. Sewer Fund This is an enterprise fund and as such is expected to be self-sufcient. As a result, rates should be scheduled to increase to meet cost s of sewer operations, debt service, and capital projects. Transfers t o ot her funds for administrat ive expenses should be maintained to reect true program costs. Solid Waste Fund This is an enterprise fund and as such is expected to be self-sufcient. 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 administrat ive expenses should be maintained to reect true program costs. Expenditure Analysis City Council shall review all signicant operational, economic, program, and expenditure proposals in regard to the short term and long-term budgetary and economic impact. The appropriate City Department and st aff shall provide the budget analysis for the review and consideration by t he City Council. City of Evanston | Budget Book 2023 Page 34 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 maint ained as a reserve. Any monies over a 16.6% reserve in this fund shall be re-appropriat ed to other funds that have not met its reserve requirements. Once all funds have met their fund requirements addit ional funds shall go to the Capital Improvement Program. A minimum of a 5% reserve is required, per bond agreement s. Parking System Fund A minimum of 16.6% expenses shall be maintained as a reserve; in addition a sufcient reserve shall be maintained to meet bond requirements. A portion of the fund reserve shall be used to fund depreciation and capit al improvement needs. A minimum of 5% is required, per bond requirement s. Water Fund A minimum of 16.6% of expenses shall be maint ained as a reserve; in addition, a sufcient reserve shall be maintained to meet debt requirement s. A portion of the fund reserve shall be used to fund depreciation and capit al improvement needs. Sewer Fund A minimum of 16.6% of expenses shall be maint ained as a reserve; in addition, a sufcient reserve shall be maintained to satisfy both bond and Illinois Environmental Prot ect ion Agency (IEPA) loan debt requirements. A port ion of t his fund reserve shall be used to fund depreciation and capital improvement needs. Solid Waste Fund A minimum of 16.6% of expenses shall be maint ained as a reserve; in addition, a sufcient reserve shall be maintained to satisfy debt requirements. A port ion of this fund reserve shall be used t o fund depreciation and capit al improvement needs. Motor Fuel Tax Fund A minimum of 25% ex penses shall be maintained as a reserve in order t o ensure the efcient startup of roadway projects each year. Capit al 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 capit al projects in the approved annual budget. Any funds that remain unspent from incomplete capital projects shall be in addition t o 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 arbit rage and issuance compliance regulat ions. Tax Increment Finance Funds Fund reserves shall be based on outstanding debt-service requirements or multi-year development incent ives 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 City of Evanston | Budget Book 2023 Page 35 Healt h Insurance Reserves should be no less t han t hree mont hs of annual expenses. At least one month of the three month reserve is required t o be kept at the Intergovernmental Personal Benets C ooperative (IPBC). This reserve will be utilized to cover the claims payable cycle cost which is approximately 45 days, and to provide for reserves in t he event of major changes in rates/claims experience. Liability Insurance Reserves are not established to fully fund all pot ential future claims. As such, cash reserves should be set at a minimum of 25% of outstanding claims payable as dened in the prior year audit or twice t he current annual self-insured retention coverage level (current ly at $1,250,000). Fleet Maintenance Fund Fleet Maintenance Fund Reserves should remain in a positive position wit h sufcient funds to operate during the year. Equipment Replacement Fund Equipment R eplacement Fund Reserves should not exceed t he amount of accumulat ed depreciation of the City’s eet as noted in the prior year Annual Audit. City of Evanston | Budget Book 2023 Page 36 REVENUE SOURCES City of Evanston | Budget Book 2023 Page 37 Citywide Property Taxes Property taxes paid by Evanston residents go to multiple taxing bodies. For every dollar of property tax paid by a resident of Evanston, 17 cents goes to the City, an additional 3 cents goes to the Evanston Public Library. The City of Evanston's property tax levy as shown in this document represents only this portion of total property taxes paid by residents.   Property Taxes Summary The proposed budget includes a 0% to the C ity’s total net property tax levy over FY 2022. 55,711,545 $0 (0.00% vs. prior year) City of Evanston | Budget Book 2023 Page 38 Property Taxes Proposed and Historical Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 0 10M 20M 30M 40M 50M 60M Property Taxes by Fund Property tax revenue is distributed to seven different funds in the City's budget. The Pension Property Taxes are recorded in the General Fund and then transferred out to the Police and Fire pension funds. 2023 Property Taxes by Fund Debt Service Fund $12,878,258 (23.12%) Police Pension Fund $10,391,495 (18.65%) Fire Pension Fund $9,598,610 (17.23%) General Fund $9,057,297 (16.26%) Library Fund $7,535,472 (13.53%) Human Services Fund $3,110,000 (5.58%) Solid Waste Fund $1,332,500 (2.39%) General Assistance Fund $1,300,000 (2.33%) Library Debt Service $507,913 (0.91%) City of Evanston | Budget Book 2023 Page 39 Budgeted and Historical Property Tax Revenue by Fund Millions Library Debt Service Fund General Assistance Fund Solid Waste Fund Human Services Fund Library Fund Debt Service Fund General Fund FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $10 $20 $30 $40 $50 $60 Note the Pension Fund Property Taxes in the above graph are recorded in the General Fund and then transferred out to the Police and Fire Pension Funds.  The table below reects net levy before loss factor. General Fund PROPERTY TAXES 100.15.1560.51015 $9,540,660 $8,075,176 $8,656,102 $9,057,297 $401,195 4.6% PENSION PROPERTY TAX 100.22.2205.51017 $10,857,556 $11,282,107 $0 N/A PENSION PROPERTY TAX 100.23.2305.51017 $8,961,411 $9,479,402 $0 N/A PENSION PROPERTY TAX 100.99.9989.51017 $0 $20,118,062 $19,990,105 -$127,957 -0.6% Total General Fund:$29,359,627 $28,836,685 $28,774,164 $29,047,402 $273,238 0.9% Human Services Fund PROPERTY TAXES 176.24.2445.51015 $3,110,000 $3,110,000 $3,110,000 $3,110,000 $0 0% Total H uman Services Fund:$3,110,000 $3,110,000 $3,110,000 $3,110,000 $0 0% General Assistance Fund PROPERTY TAXES 175.24.4605.51015 $1,100,904 $1,318,391 $1,300,000 $1,300,000 $0 0% Total General Assistance Fund:$1,100,904 $1,318,391 $1,300,000 $1,300,000 $0 0% Library Fund PROPERTY TAXES 185.48.4845.51015 $7,268,891 $7,369,039 $7,252,000 $7,535,472 $283,472 3.9% Total Library Fund:$7,268,891 $7,369,039 $7,252,000 $7,535,472 $283,472 3.9% N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 40 Library Debt Service Fund PROPERTY TAXES 186.48.4861.51015 $480,145 $482,243 $506,625 $507,913 $1,288 0.3% Total Library Debt Service Fund:$480,145 $482,243 $506,625 $507,913 $1,288 0.3% Debt Service Fund PROPERTY TAXES 320.99.5560.51015 $12,814,109 $14,457,696 $13,436,256 $12,878,258 -$557,998 -4.2% Total Debt Service Fund:$12,814,109 $14,457,696 $13,436,256 $12,878,258 -$557,998 -4.2% Solid Waste Fund PROPERTY TAXES 520.40.4310.51015 $1,332,500 $1,332,500 $1,332,500 $1,332,500 $0 0% Total So lid Waste Fund:$1,332,500 $1,332,500 $1,332,500 $1,332,500 $0 0% Total:$55,466,176 $56,906,554 $55,711,545 $55,711,545 $0 0% N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 41 Other Taxes Summary The City receives many kinds of taxes besides property taxes. The largest in this category are sales and income taxes. The State of Illinois collects personal and corporate income taxes and places a portion of those receipts in a fund called the Local Government D istributive Fund (LGDF).  The State then remits those funds to municipalities on a per capita basis.   The State of Illinois imposes a 6 .25% Sales Tax, 1% of which is distributed to municipalities on a point-of-sale basis.  In addition, the City of Evanston imposes a 1.25% Home Rule Sales Tax on transactions that generally applies to the purchase of goods with the exception of groceries, drugs, and licensed vehicles. Additional home rule taxes in this category include amusement (streaming) tax, wheel tax, transportation network tax, utility taxes, liquor tax, motor fuel tax, telecommunications tax, and real estate transfer tax.  61,545,000 $7,620,000 (14.13% vs. prior year) Revenue in the Other Taxes category is expected to increase in 2023, primarily driven by the impact of ination on sales, income and use taxes.  Other Taxes Proposed and Historical Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 0 20M 40M 60M 80M City of Evanston | Budget Book 2023 Page 42 Revenue by Fund A majority of other taxes (9 2%) are recorded in the General Fund.  One signicant change to the FY 2023 Adopted Budget will be the reallocation of $3 million in Real Estate Transfer Taxes from the General Fund to the City's Reparations Fund. 2023 Revenue by Fund General Fund (91.9%)General Fund (91.9%) General Fund (91.9%) Reparations Fund (5.5%)Reparations Fund (5.5%) Reparations Fund (5.5%) Emergency Telephone (E911) Fund (2.3%)Emergency Telephone (E911) Fund (2.3%) Emergency Telephone (E911) Fund (2.3%) Special Assessment Fund (0.2%)Special Assessment Fund (0.2%) Special Assessment Fund (0.2%) Affordable Housing Fund (0.08%)Affordable Housing Fund (0.08%) Affordable Housing Fund (0.08%) General Fund Other Taxes REAL ESTATE TRANSFER TAX 100.12.1300.51620 $0 -$200 $0 STATE USE TAX 100.15.1560.51515 $3,326,042 $2,908,688 $2,500,000 $2,650,000 $150,000 SALES TAX - BASIC 100.15.1560.51525 $9,700,815 $12,172,648 $10,300,000 $11,000,000 $700,000 SALES TAX - HOME RULE 100.15.1560.51530 $6,743,960 $9,324,471 $7,500,000 $8,000,000 $500,000 AUTO RENTAL TAX 100.15.1560.51535 $55,001 $66,575 $50,000 $50,000 $0 TRANSPORTATION NETWORK PROVIDER TAX 100.15.1560.51536 $238,373 $552,220 $550,000 $700,000 $150,000 ATHLETIC CONTEST TAX 100.15.1560.51540 $204,810 $656,249 $500,000 $800,000 $300,000 STATE INCOME TAX 100.15.1560.51545 $8,202,429 $10,141,121 $8,800,000 $11,500,000 $2,700,000 MUNICIPAL HOTEL TAX 100.15.1560.51550 $1,135,071 $1,043,124 $900,000 $1,300,000 $400,000 ELECTRIC UTILITY TAX 100.15.1560.51565 $2,849,607 $2,878,504 $2,900,000 $2,900,000 $0 NATURAL GAS UTILITY TAX 100.15.1560.51570 $997,556 $1,250,863 $1,100,000 $1,400,000 $300,000 NAT GAS USE TAX H OME RULE 100.15.1560.51575 $703,671 $756,746 $800,000 $800,000 $0 CIGARETTE TAX 100.15.1560.51585 $211,964 $162,000 $200,000 $200,000 $0 EVANSTON MOTOR FUEL TAX 100.15.1560.51590 $769,514 $822,567 $1,000,000 $965,000 -$35,000 LIQUOR TAX 100.15.1560.51595 $2,878,922 $3,078,034 $2,900,000 $3,000,000 $100,000 MEDICAL CANNABIS TAX 100.15.1560.51597 $91,520 $0 $150,000 $50,000 -$100,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 43 RECREATIONAL CANNABIS TAX 100.15.1560.51598 $218,385 $0 PARKING TAX 100.15.1560.51600 $2,423,938 $2,845,047 $2,600,000 $2,600,000 $0 PERSONAL PROPERTY REPLACEMENT TAX 100.15.1560.51605 $895,129 $2,265,429 $600,000 $2,250,000 $1,650,000 REAL ESTATE TRANSFER TAX 100.15.1560.51620 $3,251,428 $6,227,430 $3,250,000 $750,000 -$2,500,000 TELECOMMUNICATIONS TAX 100.15.1560.51625 $1,305,453 $1,198,020 $1,300,000 $1,200,000 -$100,000 AMUSEMENT TAX 100.15.1560.51630 $123,730 $809,651 $520,000 $750,000 $230,000 WHEEL TAX 100.15.1560.52010 $2,660,196 $3,062,072 $2,900,000 $3,100,000 $200,000 AMUSEMENT TAX 100.21.5300.51630 $99,140 $140 $0 CANNABIS USE TAX 100.22.2205.51599 $65,094 $115,778 $0 PENSION PPRT 100.22.2205.51606 $325,000 $325,000 $0 PENSION PPRT 100.23.2305.51606 $280,000 $280,000 $0 PENSION PPRT 100.99.9989.51606 $0 $605,000 $605,000 $0 Total Other Taxes:$49,538,362 $63,160,559 $51,925,000 $56,570,000 $4,645,000 Total General Fund:$49,538,362 $63,160,559 $51,925,000 $56,570,000 $4,645,000 Reparations Fund Other Taxes RECREATIONAL CANNABIS TAX 177.15.1595.51598 $0 $400,000 $400,000 $0 REAL ESTATE TRANSFER TAX 177.15.1595.51620 $3,000,000 $3,000,000 Total Other Taxes:$0 $400,000 $3,400,000 $3,000,000 Total Reparations Fund:$0 $400,000 $3,400,000 $3,000,000 Emergency Telephone (E911) Fund Other Taxes EMERGENCY TELEPHONE SYSTM 205.22.5150.56160 $1,460,635 $1,451,159 $1,400,000 $1,400,000 $0 Total Other Taxes:$1,460,635 $1,451,159 $1,400,000 $1,400,000 $0 Total Emergency Telephone (E911) Fund:$1,460,635 $1,451,159 $1,400,000 $1,400,000 $0 Affo rdable Housing Fund Other Taxes AFFORDABLE HOUSING DEMOLITION TAX 250.21.5465.51631 $76,650 $15,453 $75,000 $50,000 -$25,000 Total Other Taxes:$76,650 $15,453 $75,000 $50,000 -$25,000 Total Affordable Housing Fund:$76,650 $15,453 $75,000 $50,000 -$25,000 Special Assessment Fund Other Taxes SPEC ASSESS PRINCIPAL PMT 420.26.6365.56590 $168,415 $97,652 $125,000 $125,000 $0 Total Other Taxes:$168,415 $97,652 $125,000 $125,000 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 44 Total Special Assessment Fund:$168,415 $97,652 $125,000 $125,000 $0 Total:$51,244,062 $64,724,823 $53,925,000 $61,545,000 $7,620,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 45 Charges for Services Summary 60,381,933 $1,591,064 (2 .71% vs. prior year) Citywide Charges for Services are budgeted to increase from 2022 to 2023. This is mostly due to slight increases to rates in the City's enterprise funds (Water, Sewer, and Solid Waste).  Charges for Services Proposed and Historical Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 0 10M 20M 30M 40M 50M 60M 70M City of Evanston | Budget Book 2023 Page 46 Revenue by Fund Charges for services occur most in the City's enterprise funds - Parking, Water, Sewer, and Solid Waste. These are the user fees that residents and visitors pay for these services. The largest sources of charges for services in the General Fund include ambulance service fees, recreation program fees, and reimbursement fees for police services.  2023 Revenue by Fund Water Fund (40.4%)Water Fund (40.4%) Water Fund (40.4%) Sewer Fund (17%)Sewer Fund (17%) Sewer Fund (17%) General Fund (14.5%)General Fund (14.5%) General Fund (14.5%) Parking System Fund (13.8%)Parking System Fund (13.8%) Parking System Fund (13.8%) Solid Waste Fund (7.7%)Solid Waste Fund (7.7%) Solid Waste Fund (7.7%) Fleet Services Fund (5.4%)Fleet Services Fund (5.4%) Fleet Services Fund (5.4%) Equipment Replacement Fund (1.3%)Equipment Replacement Fund (1.3%) Equipment Replacement Fund (1.3%) Library Fund (0.001%)Library Fund (0.001%) Library Fund (0.001%) Budgeted and Historical 2023 Revenue by Fund Millions Grey background indicates budgeted figures. CDBG Loan Fund Home Fund Capital Improvements Fund Insurance Fund Library Fund Equipment Replacement Fund Fleet Services Fund Solid Waste Fund Parking System Fund General Fund Sewer Fund Water Fund FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 0 10 20 30 40 50 60 70 City of Evanston | Budget Book 2023 Page 47 General Fund Charges for Services BIRTH AND DEATH RECORDS 100.14.1400.53010 $0 $80,000 -$80,000 BIRTH CERTIFICATE 100.14.1400.53215 $0 $75,000 $75,000 DEATH CERTIFICATE 100.14.1400.53220 $0 $5,000 $5,000 PASSPORT PROCESSING FEE 100.15.1560.53710 $70 $0 PARKING ENFORCEMT REIMB 100.19.1942.53516 $44,852 $19,192 $57,000 -$57,000 HISTORIC PRESERVATION REVIEWS 100.21.2105.53666 $71,780 $34,395 $30,000 $30,000 $0 ZONING FEES 100.21.2105.53695 $15,665 $24,210 $50,000 $50,000 $0 BEV SNACK VENDING MACHINE 100.22.2205.53200 $695 $702 $0 POLICE OVERTIME REIMBURSEMENT 100.22.2205.53625 $122,440 $176,964 $500,000 $500,000 $0 POLICE OVERTIME REIMBURSEMENT 100.22.2215.53625 $1,420 $0 POLICE REPORT FEES 100.22.2240.53685 $18,960 $21,709 $25,000 $25,000 $0 POLICE OVERTIME REIMBURSEMENT 100.22.2265.53625 $39,867 $21,114 $0 POLICE OVERTIME REIMBURSEMENT 100.22.2270.53625 $85,279 $0 $40,000 $40,000 $0 FIRE COST RECOVERY CHARGE 100.23.2305.53655 $40 $816 $1,000 -$1,000 FIRE REPORT FEES 100.23.2305.53700 $0 $45 $100 -$100 FIRE BUILDING INSPECTIONS 100.23.2305.53705 -$30 $0 FIRE BUILDING INSPECTIONS 100.23.2310.53705 $8,688 $11,938 $25,000 -$25,000 ALARM REGISTRATION FEE 100.23.2310.53715 $118,272 $185,210 $115,000 -$115,000 AMBULANCE SERVICE 100.23.2315.53675 $1,979,581 $2,039,158 $1,800,000 $2,100,000 $300,000 PLAN REVIEW 100.24.2435.52085 $696 $0 $5,000 $5,000 $0 SANITATION CLASSES 100.24.2435.53050 $500 $0 HEALTH FOOD ESTABLISHMENT LICENSE FEE 100.24.2435.53105 $99,980 $201,656 $230,000 $230,000 $0 TEMPORARY FOOD LICENSE 100.24.2435.53185 $383 $1,887 $11,000 $11,000 $0 FOOD DELIVERY VEHICLE 100.24.2435.53190 $3,450 $4,136 $6,500 $6,500 $0 BEV SNACK VENDING MACHINE 100.24.2435.53200 $23,140 -$65 $31,000 $31,000 $0 FOOD VENDING MACHINE 100.24.2435.53205 $23,186 $18,785 $0 TOBACCO LICENSE 100.24.2435.53210 $16,167 $10,350 $17,000 $17,000 $0 BEEKEEPER LICENSE FEE 100.24.2435.53211 $300 $225 $300 $300 $0 FUNERAL DIRECTOR LICENSE 100.24.2435.53230 $0 $0 $6,000 $6,000 $0 N ameName Account IDAccount ID FY2020 Actual FY2020 Actual FY2021 Actual FY2021 Actual FY2022 Adopted Budget FY2022 Adopted Budget FY2023 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 48 TEMP FUNERAL DIRECTOR LICENSE 100.24.2435.53235 $0 $1,472 $4,000 -$4,000 BACKGR CHKS DAYCARE PROV 100.24.2435.53725 $75 $0 $400 $400 $0 BIRTH CERTIFICATE 100.24.2440.53215 $0 $3,893 $0 DEATH CERTIFICATE 100.24.2440.53220 $0 $644 $0 I HEART EVANSTON TREES PROJECT 100.26.2655.53737 $5 $5 $0 RECREATION PROGRAM FEES 100.30.3005.53565 $13,284 $3,120 $0 SPECIAL EVENT REVENUE 100.30.3005.53569 $9,537 $7,589 $12,500 $12,500 $0 RECREATION PROGRAM FEES 100.30.3015.53565 $1,550 $0 RECREATION - DEFERRED REVENUE 100.30.3020.53566 $1 $0 BEV SNACK VENDING MACHINE 100.30.3030.53200 $3,550 $7,386 $10,000 $10,000 $0 RECREATION PROGRAM FEES 100.30.3030.53565 $1,172,932 $1,912,270 $1,897,500 $1,900,000 $2,500 RECREATION - DEFERRED REVENUE 100.30.3030.53566 $25,468 $44,256 $0 BEV SNACK VENDING MACHINE 100.30.3035.53200 $529 $976 $1,000 $1,000 RECREATION PROGRAM FEES 100.30.3035.53565 $313,882 $882,925 $700,000 $800,000 $100,000 RECREATION - DEFERRED REVENUE 100.30.3035.53566 $10,415 $28,115 $0 BEV SNACK VENDING MACHINE 100.30.3040.53200 $743 $1,989 $2,000 $2,000 RECREATION PROGRAM FEES 100.30.3040.53565 $81,598 $226,110 $200,000 $200,000 $0 RECREATION - CHARGES FOR SERVICES 100.30.3045.53560 $0 $0 $3,000 $3,000 $0 RECREATION PROGRAM FEES 100.30.3045.53565 $6,590 $10,898 $9,375 $9,375 $0 RECREATION - DEFERRED REVENUE 100.30.3045.53566 $8,230 $0 RECREATION PROGRAM FEES 100.30.3050.53565 $736,922 $205,217 $145,000 $145,000 $0 BEV SNACK VENDING MACHINE 100.30.3055.53200 $1,241 $1,294 $0 RECREATION PROGRAM FEES 100.30.3055.53565 $294,552 $423,269 $393,750 $425,000 $31,250 RECREATION - DEFERRED REVENUE 100.30.3055.53566 $19,504 $35,439 $0 SENIOR TAX I COUPON SALES 100.30.3055.53640 $54,237 $48,573 $85,000 $85,000 $0 RECREATION PROGRAM FEES 100.30.3065.53565 $271,964 $287,801 $250,000 $250,000 $0 RECREATION PROGRAM FEES 100.30.3080.53565 $1,114,649 $986,113 $550,000 $550,000 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 49 RECREATION - DEFERRED REVENUE 100.30.3080.53566 $4,440 $0 RECREATION PROGRAM FEES 100.30.3081.53565 $21,155 $18,573 $15,000 $10,000 -$5,000 RECREATION PROGRAM FEES 100.30.3100.53565 $0 $9,043 $137,000 $137,000 $0 RECREATION PROGRAM FEES 100.30.3115.53565 $21 $0 RECREATION PROGRAM FEES 100.30.3130.53565 $24,870 $44,421 $63,750 $80,000 $16,250 RECREATION - DEFERRED REVENUE 100.30.3130.53566 $5,783 $3,739 $0 RECREATION PROGRAM FEES 100.30.3131.53565 $30,694 $20,000 $35,000 $15,000 RECREATION PROGRAM FEES 100.30.3135.53565 $1,100 $900 $0 RECREATION PROGRAM FEES 100.30.3225.53565 $13,894 $9,875 $26,400 $5,000 -$21,400 RECREATION - DEFERRED REVENUE 100.30.3225.53566 $88 $0 RECREATION PROGRAM FEES 100.30.3605.53565 $173,256 $296,080 $275,000 $300,000 $25,000 RECREATION - DEFERRED REVENUE 100.30.3605.53566 $4,201 $4,155 $0 BEV SNACK VENDING MACHINE 100.30.3710.53200 $490 $467 $0 RECREATION PROGRAM FEES 100.30.3710.53565 $245,591 $296,327 $300,000 $300,000 $0 RECREATION PROGRAM FEES 100.30.3720.53565 $161,890 $258,107 $192,750 $225,000 $32,250 RECREATION - DEFERRED REVENUE 100.30.3720.53566 $1,982 $800 $0 RESIDENTIAL REFUSE 100.40.4105.53605 $16,041 $0 STATE HIGHWAY MAINTENANCE 100.40.4105.53650 $22,777 $96,010 $63,000 $63,000 $0 TREE PRESERVATION REVENUES 100.40.4105.53667 $13,683 $13,359 $5,000 $5,000 $0 NEW PAVEMENT DEGRADATION FEES 100.40.4105.53736 $0 $0 $80,000 $80,000 $0 I HEART EVANSTON TREES PROJECT 100.40.4105.53737 $1,525 $50 $3,000 -$3,000 STATE HIGHWAY MAINTENANCE 100.40.4520.53650 $3,525 $4,004 $20,000 $20,000 $0 Total Charges for Services:$7,527,170 $8,984,367 $8,491,325 $8,785,075 $293,750 Total General Fund:$7,527,170 $8,984,367 $8,491,325 $8,785,075 $293,750 Library Fund Charges for Services BEV SNACK VENDING MACHINE 185.48.4845.53200 $150 $287 $400 $400 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 50 Total Charges for Services:$150 $287 $400 $400 Total Library Fund:$150 $287 $400 $400 Home Fund Charges for Services INTEREST INCOME ON LOANS/RECEIVABLES 240.21.5450.56571 $31,207 $34,189 $0 Total Charges for Services:$31,207 $34,189 $0 Total H o me Fund:$31,207 $34,189 $0 Capital Improvements Fund Charges for Services CURB/SIDEWALK REPLACEMENT FEE 415.40.4219.53735 $0 $168,794 $0 Total Charges for Services:$0 $168,794 $0 Total Capital Impro vements Fund:$0 $168,794 $0 Parking System Fund Charges for Services HOODING FOR METERS 505.19.7005.53245 $43,531 $40,140 $35,000 $35,000 $0 PARKING METER REVENUE (MULTI / SINGLE SPACE)505.19.7005.53250 $1,221,181 $1,248,883 $2,000,000 -$2,000,000 PARKING METER REVENUE (PASSPORT ONLY)505.19.7005.53251 $1,517,360 $2,089,452 $2,000,000 -$2,000,000 PARKING REVENUE - PHYSICAL EQUIPMENT 505.19.7005.53253 $0 $1,000,000 $1,000,000 PARKING REVENUE - ONLINE 505.19.7005.53254 $0 $2,500,000 $2,500,000 SPACE (LOT) RENTALS 505.19.7005.53385 $522,613 $623,339 $525,000 $525,000 $0 DIVVY REVENUE 505.19.7005.53561 $53,750 $0 $65,000 -$65,000 DAILY TICKETS 505.19.7025.53500 $181,392 $378,003 $424,000 $424,000 $0 MONTHLY INVOICES 505.19.7025.53510 $305,101 $358,135 $360,000 $360,000 $0 KEYCARD DEPOSITS 505.19.7025.53515 $3,810 $2,160 $3,500 $3,500 $0 DAILY TICKETS 505.19.7036.53500 $460,163 $567,587 $720,000 $720,000 $0 MONTHLY INVOICES 505.19.7036.53510 $976,316 $894,134 $1,170,000 $1,170,000 $0 KEYCARD DEPOSITS 505.19.7036.53515 $4,475 $2,990 $7,275 $7,275 $0 DAILY TICKETS 505.19.7037.53500 $240,934 $280,270 $480,000 $480,000 $0 MONTHLY INVOICES 505.19.7037.53510 $1,398,180 $1,204,006 $1,080,000 $1,080,000 $0 KEYCARD DEPOSITS 505.19.7037.53515 $8,710 $7,095 $4,200 $4,200 $0 Total Charges for Services:$6,937,517 $7,696,192 $8,873,975 $8,308,975 -$565,000 Total Parking System Fund:$6,937,517 $7,696,192 $8,873,975 $8,308,975 -$565,000 Water Fund Charges for Services N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 51 REVENUE CONTRA ACCOUNT 510.40.4200.50001 $195,053 -$343,291 $0 BEV SNACK VENDING MACHINE 510.40.4200.53200 $222 $197 $0 WATER SALES-EVANSTON 510.40.4200.53575 $8,613,315 $8,636,384 $9,600,000 $10,120,856 $520,856 WATER SALES-EVANSTON FIRE 510.40.4200.53577 $108,760 $112,031 $104,000 $104,000 $0 WATER SALES EVAN- PENALTY 510.40.4200.53580 $49,713 $51,831 $50,000 $68,000 $18,000 WATER SALES-SKOKIE 510.40.4200.53585 $5,455,762 $3,491,947 $3,883,200 $4,028,342 $145,142 WATER SALES - MGNWC 510.40.4200.53586 $1,918,954 $1,813,040 $2,278,700 $2,364,095 $85,395 WATER SALES - LINCOLNWOOD 510.40.4200.53587 $352,370 $509,932 $995,800 $1,033,042 $37,242 WATER SALES-NWWC.510.40.4200.53590 $5,549,357 $5,670,328 $6,257,000 $6,373,899 $116,899 PHOSPHATE SALES - NWWC 510.40.4200.53591 $64,567 $68,160 $73,000 $85,000 $12,000 CROSS CONNECTION CONTROL FEES 510.40.4200.53592 $159,600 $130,051 $150,000 $150,000 $0 WATER METER IMPACT FEES 510.40.4200.56141 $117,823 $82,944 $51,500 $51,500 $0 INTEREST INCOME ON LOANS/RECEIVABLES 510.40.4200.56571 $1,005,936 $319 $0 Total Charges for Services:$23,591,431 $20,223,874 $23,443,200 $24,378,734 $935,534 Total Water Fund:$23,591,431 $20,223,874 $23,443,200 $24,378,734 $935,534 Sewer Fund Charges for Services STORM WATER DETENTION REVENUE 515.40.4310.53593 $24,807 $23,250 $0 STORM WATER DETENTION REVENUE 515.40.4530.53593 $0 $0 $22,200 $22,200 $0 SEWER SERVICE CHARGE 515.40.4530.53595 $10,149,414 $10,281,974 $9,706,000 $9,832,830 $126,830 TAX EXEMPT PROPERTIES- REASONABLE CHARGE- SEWER 515.40.4530.53596 $0 $274,394 $274,394 $0 SEWER SERV CHARGE- PENALTY 515.40.4530.53600 $67,845 $68,373 $111,000 $111,000 $0 Total Charges for Services:$10,242,066 $10,373,597 $10,113,594 $10,240,424 $126,830 Total Sewer Fund:$10,242,066 $10,373,597 $10,113,594 $10,240,424 $126,830 Solid Waste Fund Charges for Services YARD WASTE FEE 520.26.7695.56156 $2,184 $3,331 $0 RESIDENTIAL REFUSE 520.40.4310.53605 $3,947,394 $3,641,213 $4,171,450 $3,495,000 -$676,450 RESIDENTIAL REFUSE-- PENALTY 520.40.4310.53610 $34,220 $46,051 $45,000 $45,000 $0 APARTMENT REFUSE FEES 520.40.4310.53620 $114,390 $190,000 $190,000 CONDOMINIUM REFUSE FEES 520.40.4310.53621 $414,735 $639,000 $639,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 52 YARD WASTE FEE 520.40.4310.56156 $263,964 $322,126 $300,000 $300,000 $0 Total Charges for Services:$4,247,762 $4,541,846 $4,516,450 $4,669,000 $152,550 Total So lid Waste Fund:$4,247,762 $4,541,846 $4,516,450 $4,669,000 $152,550 Fleet Services Fund Charges for Services CHARGES TO GENERAL FUND 600.19.7710.53750 $2,158,326 $2,199,996 $2,200,000 $2,317,000 $117,000 CHARGES TO HUMAN SERVICES FUND 600.19.7710.53752 $1,086 $0 CHARGES TO PARKING FUND 600.19.7710.53755 $159,517 $159,996 $160,000 $160,000 $0 Charges to CDBG 600.19.7710.53756 $825 $0 CHARGES TO WATER FUND 600.19.7710.53760 $172,581 $180,000 $180,000 $180,000 $0 CHARGES TO SEWER FUND 600.19.7710.53770 $249,877 $260,004 $260,000 $260,000 $0 CHARGES TO SOLID WASTE FUND 600.19.7710.53777 $322,362 $302,004 $322,000 $322,000 $0 FROM LIBRARY FUND TO FLEET FUND 600.19.7710.57013 $5,440 $5,436 $5,440 $5,440 $0 Total Charges for Services:$3,070,014 $3,107,436 $3,127,440 $3,244,440 $117,000 Total Fleet Services Fund:$3,070,014 $3,107,436 $3,127,440 $3,244,440 $117,000 Equipment Replacement Fund Charges for Services CHARGES TO GENERAL FUND 601.19.7780.53750 $1,470,934 $219,984 $220,000 $750,000 $530,000 CHARGES TO HUMAN SERVICES FUND 601.19.7780.53752 $2,266 $0 Charges to CDBG 601.19.7780.53756 $1,340 $0 FROM LIBRARY FUND TO EQUIPMENT REPLACEMENT FUND 601.19.7780.57014 $4,885 $4,884 $4,885 $4,885 $0 Total Charges for Services:$1,479,425 $224,868 $224,885 $754,885 $530,000 Total Equipment Replacement Fund:$1,479,425 $224,868 $224,885 $754,885 $530,000 Insurance Fund Charges for Services OVERPAYMENT REFUNDS RECEIVED 605.99.7800.56200 $247,262 $830 $0 Total Charges for Services:$247,262 $830 $0 Total Insurance Fund:$247,262 $830 $0 Total:$57,374,005 $55,356,279 $58,790,869 $60,381,933 $1,591,064 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 53 Licenses, Permits and Fees Summary Revenue is collected by the City for the issuances of various licenses, permits, and fees across multiple departments.  8,482,450 -$65,867 (-0.77% vs. prior year) Revenue from licenses, permits, and fees is expected to remain at from 2022 to 2023.  Licenses , Permits and Fees Proposed and Historical Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 0 10M 2.5M 5M 7.5M 12.5M City of Evanston | Budget Book 2023 Page 54 Revenue by Fund A majority of licenses, permit and fee revenues go entirely to the General Fund with some recorded in the Sustainability Fund and Solid Waste Fund. 2023 Revenue by Fund General Fund (88.9%)General Fund (88.9%) General Fund (88.9%) Sustainability Fund (5.9%)Sustainability Fund (5.9%) Sustainability Fund (5.9%) Solid Waste Fund (4.6%)Solid Waste Fund (4.6%) Solid Waste Fund (4.6%) Water Fund (0.6%)Water Fund (0.6%) Water Fund (0.6%) General Fund Licenses, Permits and Fees CABLE FRANCHISE FEE 100.15.1510.52180 $930,786 $956,118 $950,000 $950,000 $0 0% PEG FEES - CABLE COMPANIES 100.15.1510.52181 $61,389 $51,347 $145,000 $145,000 $0 0% BUSINESS REGISTRATION FEE 100.15.1560.52015 $700 $600 $0 N/A PET LICENSES 100.15.1560.52020 $16,076 $19,137 $10,000 $15,000 $5,000 50% RESIDENTS ANNUAL PARKING PERMITS 100.15.1560.52130 $185,620 $1,025 $228,000 $228,000 $0 0% VISITOR PARKING PERMITS 100.15.1560.52131 $11,804 $164 $13,000 $13,000 $0 0% MOVING VAN PERMIT FEES 100.15.1560.52146 $45,630 $62,620 $57,000 $57,000 $0 0% IL BELL FRANCHISE FEE 100.15.1560.52165 $146,904 $126,770 $90,000 $90,000 N/A EASEMENTS 100.15.1560.52175 $0 $0 $47,000 $47,000 $0 0% NICOR FRANCHISE FEE 100.15.1560.52185 $0 $9,893 $75,000 $75,000 $0 0% BUSINESS REGISTRATION FEE 100.15.5300.52015 $10,975 $35,000 $20,000 -$15,000 -42.9% LIQUOR LICENSES 100.17.1705.52040 $372,150 $494,833 $525,000 $500,000 -$25,000 -4.8% N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 55 ONE DAY LIQUOR LICENSE 100.17.1705.52041 $2,750 $6,080 $12,000 $12,000 $0 0% INFRASTRUCTURE MAINTENANCE FEE 100.19.1950.51577 $527,478 $485,000 -$485,000 -100% ROOMING HOUSE LICENSES 100.21.2115.52035 $87,108 $4,180 $0 N/A RENTAL BUILDING REGISTRATIONS 100.21.2115.52046 $217,582 $252,742 $360,000 $360,000 $0 0% PROPERTY CLEAN UP REVENUE 100.21.2115.52127 -$2,800 $0 $10,000 -$10,000 -100% BUILDING PERMITS 100.21.2125.52080 $35,744 $0 N/A COMMERCIAL DRIVE PERMITS 100.21.2125.52125 $4,270 $0 $0 N/A BUSINESS REGISTRATION FEE 100.21.2126.52015 $6,238 $21,589 $0 N/A CONTRACTORS' LICENSES 100.21.2126.52030 $178,200 $140,425 $170,000 $170,000 $0 0% BUILDING PERMITS 100.21.2126.52080 $6,608,783 $5,512,307 $4,225,100 $4,225,100 $0 0% PLUMBING PERMITS 100.21.2126.52090 $585 $0 N/A SIGNS AND AWNING PERMITS 100.21.2126.52105 $70 $0 N/A OTHER/MISC PERMITS 100.21.2126.52110 $21,891 $0 N/A ELEVATOR PERMITS 100.21.2126.52115 $35,095 $12,054 $42,000 $42,000 $0 0% HEATING VENT. A/C PERMITS 100.21.2126.52120 $75 $0 N/A PLAT PR.&SIGN APP HRG FEE 100.21.2126.52155 $0 $0 $2,100 -$2,100 -100% ALARM PANEL FRANCHISE FEE 100.22.2205.52170 $0 $0 $4,000 $4,000 $0 0% FIRE PLAN REVIEW 100.23.2310.52135 $66,734 $49,878 $100,000 -$100,000 -100% BED & BREAKFAST LICENSE 100.24.2435.52016 $0 $10 $150 $150 $0 0% COLLECTION BOX LICENSE 100.24.2435.52017 $28,995 $1,875 $2,500 $2,500 $0 0% ROOMING HOUSE LICENSES 100.24.2435.52035 $150 $0 N/A RENTAL BUILDING REGISTRATIONS 100.24.2435.52046 $314 $0 $0 N/A OTHER LICENSES 100.24.2435.52050 $0 $0 $20,000 $20,000 $0 0% LONG TERM CARE LICENSES 100.24.2435.52055 $54,540 $127,850 $120,000 $120,000 $0 0% SEASONAL FOOD ESTABLISHMENT LICENSE 100.24.2435.52061 $5,497 $8,350 $15,000 $15,000 $0 0% MOBILE FOOD VEHICLE VENDOR LICENSE 100.24.2435.52062 $958 $0 $1,450 $1,450 $0 0% HEN COOP LICENSE 100.24.2435.52063 $150 $0 $800 $800 $0 0% RESIDENT CARE HOME LICENSE 100.24.2435.52070 $0 $0 $1,200 $1,200 $0 0% N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 56 FARMERS' MARKET LICENSES 100.30.3015.52045 $51,445 $51,250 $51,250 $0 0% FARMERS' MARKET LICENSES 100.30.3020.52045 $43,680 $0 N/A DUMPSTER PERMIT FEE 100.40.4105.52081 $270 $0 N/A RIGHT-OF-WAY PERMIT 100.40.4105.52126 -$2,068 $15,010 $358,000 $358,000 $0 0% RESIDENTS ANNUAL PARKING PERMITS 100.40.4105.52130 -$577 -$30 $0 N/A VISITOR PARKING PERMITS 100.40.4105.52131 -$120 -$16 $0 N/A OVERSIZE TRUCK PERMIT 100.40.4105.52140 $24,800 $28,525 $20,000 $20,000 $0 0% MOVING VAN PERMIT FEES 100.40.4105.52146 -$335 $0 N/A EASEMENTS 100.40.4105.52175 $4,727 $0 N/A Total Licenses, Permits and Fees:$9,189,637 $8,497,962 $8,085,550 $7,543,450 -$542,100 -6.7% Total General Fund:$9,189,637 $8,497,962 $8,085,550 $7,543,450 -$542,100 -6.7% Sustainability Fund Licenses, Permits and Fees INFRASTRUCTURE MAINTENANCE FEE 178.99.9910.51577 $0 $500,000 $500,000 N/A Total Licenses, Permits and Fees:$0 $500,000 $500,000 N /A Total Sustainability Fund:$0 $500,000 $500,000 N /A Library Fund Licenses, Permits and Fees INFRASTRUCTURE MAINTENANCE FEE 185.48.4845.51577 $0 $115,767 -$115,767 -100% Total Licenses, Permits and Fees:$0 $115,767 -$115,767 -100% Total Library Fund:$0 $115,767 -$115,767 -100% Parking System Fund Licenses, Permits and Fees OTHER/MISC PERMITS 505.19.7005.52110 $75 $375 $0 N/A Total Licenses, Permits and Fees:$75 $375 $0 N /A Total Parking System Fund:$75 $375 $0 N /A Water Fund N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 57 Licenses, Permits and Fees FEES AND OUTSIDE WORK 510.40.4200.56145 $61,117 $50,696 $50,000 $50,000 $0 0% Total Licenses, Permits and Fees:$61,117 $50,696 $50,000 $50,000 $0 0% Total Water Fund:$61,117 $50,696 $50,000 $50,000 $0 0% Solid Waste Fund Licenses, Permits and Fees SOLID WASTE FRANCHISE FEES 520.40.4310.52186 $185,035 $196,493 $172,000 $264,000 $92,000 53.5% SANIT SPECIAL PICKUP FEES 520.40.4310.53615 $113,836 $96,632 $125,000 $125,000 $0 0% Total Licenses, Permits and Fees:$298,870 $293,125 $297,000 $389,000 $92,000 31% Total So lid Waste Fund:$298,870 $293,125 $297,000 $389,000 $92,000 31% Total:$9,549,699 $8,842,158 $8,548,317 $8,482,450 -$65,867 -0.8% N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 58 Revenue by Department Many different departments collect revenue for licenses, permits, or fees. The largest source of revenue is building and related permits through the Community Development Department. Other sources of fees are cable franchise fees (CMO), liquor license fees (Law), and various health department licensing fees (Health). Projected 2023 Revenue by Department Community Development (56.6%)Community Development (56.6%) Community Development (56.6%) City Manager's Office (19.3%)City Manager's Office (19.3%) City Manager's Office (19.3%) Public Works Agency (9.6%)Public Works Agency (9.6%) Public Works Agency (9.6%) Law (6%)Law (6%) Law (6%) Non-Departmental (5.9%)Non-Departmental (5.9%) Non-Departmental (5.9%) Health (1.9%)Health (1.9%) Health (1.9%) Parks And Recreation (0.6%)Parks And Recreation (0.6%) Parks And Recreation (0.6%) Police (0.05%)Police (0.05%) Police (0.05%) Budgeted and Historical 2023 Revenue by Department Millions Administrative Services Fire Mgmt & Support Public Works Library Police Parks And Recreation Health Non-Departmental Law Public Works Agency City Manager's Office Community Development FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $2 $4 $6 $8 $10 $12 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 59 Revenue City Manager's Ofce Public Information Licenses, Permits and Fees CABLE FRANCHISE FEE 100.15.1510.52180 $930,786 $956,118 $950,000 $950,000 $0 PEG FEES - CABLE COMPANIES 100.15.1510.52181 $61,389 $51,347 $145,000 $145,000 $0 Total Licenses, P ermits and Fees:$992,174 $1,007,464 $1,095,000 $1,095,000 $0 Total P ublic Information:$992,174 $1,007,464 $1,095,000 $1,095,000 $0 Revenue & Collections Licenses, Permits and Fees BUSINESS REGISTRATION FEE 100.15.1560.52015 $700 $600 $0 PET LICENSES 100.15.1560.52020 $16,076 $19,137 $10,000 $15,000 $5,000 RESIDENTS AN NUAL PARKING PERMITS 100.15.1560.52130 $185,620 $1,025 $228,000 $228,000 $0 VISITOR PARKING PERMITS 100.15.1560.52131 $11,804 $164 $13,000 $13,000 $0 MOVING VAN PERMIT FEES 100.15.1560.52146 $45,630 $62,620 $57,000 $57,000 $0 IL BELL FRANCHISE FEE 100.15.1560.52165 $146,904 $126,770 $90,000 $90,000 EASEMENTS 100.15.1560.52175 $0 $0 $47,000 $47,000 $0 NICOR FRANCHISE FEE 100.15.1560.52185 $0 $9,893 $75,000 $75,000 $0 Total Licenses, P ermits and Fees:$406,735 $220,209 $430,000 $525,000 $95,000 Total R evenue & Collections:$406,735 $220,209 $430,000 $525,000 $95,000 Econ. Development Licenses, Permits and Fees BUSINESS REGISTRATION FEE 100.15.5300.52015 $10,975 $35,000 $20,000 -$15,000 Total Licenses, P ermits and Fees:$10,975 $35,000 $20,000 -$15,000 Total Econ. Development:$10,975 $35,000 $20,000 -$15,000 Total City Manager's Ofce:$1,398,909 $1,238,648 $1,560,000 $1,640,000 $80,000 Law Legal Administration Licenses, Permits and Fees LIQUOR LICENSES 100.17.1705.52040 $372,150 $494,833 $525,000 $500,000 -$25,000 ONE DAY LIQUOR LICENSE 100.17.1705.52041 $2,750 $6,080 $12,000 $12,000 $0 Total Licenses, P ermits and Fees:$374,900 $500,913 $537,000 $512,000 -$25,000 Total Legal Administration:$374,900 $500,913 $537,000 $512,000 -$25,000 Total Law:$374,900 $500,913 $537,000 $512,000 -$25,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 60 Administrative Services Facilities Licenses, Permits and Fees INFRASTRUCTURE MAINTENANCE FEE 100.19.1950.51577 $527,478 $485,000 -$485,000 Total Licenses, P ermits and Fees:$527,478 $485,000 -$485,000 Total Facilities:$527,478 $485,000 -$485,000 Parking System Mgt Licenses, Permits and Fees OTHER/MISC PERMITS 505.19.7005.52110 $75 $375 $0 Total Licenses, P ermits and Fees:$75 $375 $0 Total P arking System Mgt:$75 $375 $0 Total Administrative Services:$75 $527,853 $485,000 $0 -$485,000 Community Development Pro perty Standards Licenses, Permits and Fees ROOMING HOUSE LICENSES 100.21.2115.52035 $87,108 $4,180 $0 RENTAL BUILDING REGISTRATIONS 100.21.2115.52046 $217,582 $252,742 $360,000 $360,000 $0 PROPERTY CLEAN UP REVENUE 100.21.2115.52127 -$2,800 $0 $10,000 -$10,000 Total Licenses, P ermits and Fees:$301,890 $256,922 $370,000 $360,000 -$10,000 Total P roperty Standards:$301,890 $256,922 $370,000 $360,000 -$10,000 Building Code Compliance Licenses, Permits and Fees BUILDING PERMITS 100.21.2125.52080 $35,744 $0 COMMERCIAL DRIVE PERMITS 100.21.2125.52125 $4,270 $0 $0 Total Licenses, P ermits and Fees:$40,014 $0 $0 Total Building Code Co mpliance:$40,014 $0 $0 Building Inspection Services Licenses, Permits and Fees BUSINESS REGISTRATION FEE 100.21.2126.52015 $6,238 $21,589 $0 CONTRACTORS' LICENSES 100.21.2126.52030 $178,200 $140,425 $170,000 $170,000 $0 BUILDING PERMITS 100.21.2126.52080 $6,608,783 $5,512,307 $4,225,100 $4,225,100 $0 PLUMBING PERMITS 100.21.2126.52090 $585 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 61 SIGNS AND AWNING PERMITS 100.21.2126.52105 $70 $0 OTHER/MISC PERMITS 100.21.2126.52110 $21,891 $0 ELEVATOR PERMITS 100.21.2126.52115 $35,095 $12,054 $42,000 $42,000 $0 HEATING VENT. A/C PERMITS 100.21.2126.52120 $75 $0 PLAT PR.&SIGN APP HRG FEE 100.21.2126.52155 $0 $0 $2,100 -$2,100 Total Licenses, P ermits and Fees:$6,850,937 $5,686,375 $4,439,200 $4,437,100 -$2,100 Total Building Inspectio n Services:$6,850,937 $5,686,375 $4,439,200 $4,437,100 -$2,100 Total Community Develo pment:$7,192,840 $5,943,297 $4,809,200 $4,797,100 -$12,100 Police Po lice Administration Licenses, Permits and Fees ALARM PANEL FRANCHISE FEE 100.22.2205.52170 $0 $0 $4,000 $4,000 $0 Total Licenses, P ermits and Fees:$0 $0 $4,000 $4,000 $0 Total P olice Administration:$0 $0 $4,000 $4,000 $0 Total Police:$0 $0 $4,000 $4,000 $0 Fire Mgmt & Support Fire Prevention Licenses, Permits and Fees FIRE PLAN REVIEW 100.23.2310.52135 $66,734 $49,878 $100,000 -$100,000 Total Licenses, P ermits and Fees:$66,734 $49,878 $100,000 -$100,000 Total Fire Prevention:$66,734 $49,878 $100,000 -$100,000 Total Fire Mgmt & Support:$66,734 $49,878 $100,000 -$100,000 H eal th Public Heal th Division Licenses, Permits and Fees BED & BREAKFAST LICENSE 100.24.2435.52016 $0 $10 $150 $150 $0 COLLECTION BOX LICENSE 100.24.2435.52017 $28,995 $1,875 $2,500 $2,500 $0 ROOMING HOUSE LICENSES 100.24.2435.52035 $150 $0 RENTAL BUILDING REGISTRATIONS 100.24.2435.52046 $314 $0 $0 OTHER LICENSES 100.24.2435.52050 $0 $0 $20,000 $20,000 $0 LONG TERM CARE LICENSES 100.24.2435.52055 $54,540 $127,850 $120,000 $120,000 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 62 SEASONAL FOOD ESTABLISHMENT LICENSE 100.24.2435.52061 $5,497 $8,350 $15,000 $15,000 $0 MOBILE FOOD VEHICLE VENDOR LICENSE 100.24.2435.52062 $958 $0 $1,450 $1,450 $0 HEN COOP LICENSE 100.24.2435.52063 $150 $0 $800 $800 $0 RESIDENT CARE HOME LICENSE 100.24.2435.52070 $0 $0 $1,200 $1,200 $0 Total Licenses, P ermits and Fees:$90,604 $138,085 $161,100 $161,100 $0 Total P ublic Heal th Divisio n:$90,604 $138,085 $161,100 $161,100 $0 Total Heal th:$90,604 $138,085 $161,100 $161,100 $0 Parks And Recreation Farmer's Market Licenses, Permits and Fees FARMERS' MARKET LICENSES 100.30.3015.52045 $51,445 $51,250 $51,250 $0 Total Licenses, P ermits and Fees:$51,445 $51,250 $51,250 $0 Total Farmer's Market:$51,445 $51,250 $51,250 $0 Rec General Support Licenses, Permits and Fees FARMERS' MARKET LICENSES 100.30.3020.52045 $43,680 $0 Total Licenses, P ermits and Fees:$43,680 $0 Total R ec General Support:$43,680 $0 Total Parks And Recreation:$43,680 $51,445 $51,250 $51,250 $0 Public Works Agency Public Works Agency Admin Licenses, Permits and Fees DUMPSTER PERMIT FEE 100.40.4105.52081 $270 $0 RIGHT-OF-WAY PERMIT 100.40.4105.52126 -$2,068 $15,010 $358,000 $358,000 $0 RESIDENTS AN NUAL PARKING PERMITS 100.40.4105.52130 -$577 -$30 $0 VISITOR PARKING PERMITS 100.40.4105.52131 -$120 -$16 $0 OVERSIZE TRUCK PERMIT 100.40.4105.52140 $24,800 $28,525 $20,000 $20,000 $0 MOVING VAN PERMIT FEES 100.40.4105.52146 -$335 $0 EASEMENTS 100.40.4105.52175 $4,727 $0 Total Licenses, P ermits and Fees:$21,970 $48,217 $378,000 $378,000 $0 Total P ublic Wo rks Agency Admin:$21,970 $48,217 $378,000 $378,000 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 63 Water Production Licenses, Permits and Fees FEES AND OUTSIDE WORK 510.40.4200.56145 $61,117 $50,696 $50,000 $50,000 $0 Total Licenses, P ermits and Fees:$61,117 $50,696 $50,000 $50,000 $0 Total Water Pro duction:$61,117 $50,696 $50,000 $50,000 $0 Recycling And Environmental Main Licenses, Permits and Fees SOLID WASTE FRANCHISE FEES 520.40.4310.52186 $185,035 $196,493 $172,000 $264,000 $92,000 SANIT SPECIAL PICKUP FEES 520.40.4310.53615 $113,836 $96,632 $125,000 $125,000 $0 Total Licenses, P ermits and Fees:$298,870 $293,125 $297,000 $389,000 $92,000 Total R ecycling And Environmental Main:$298,870 $293,125 $297,000 $389,000 $92,000 Total Public Works Agency:$381,957 $392,038 $725,000 $817,000 $92,000 Library Library Administration Licenses, Permits and Fees INFRASTRUCTURE MAINTENANCE FEE 185.48.4845.51577 $0 $115,767 -$115,767 Total Licenses, P ermits and Fees:$0 $115,767 -$115,767 Total Library Administration:$0 $115,767 -$115,767 Total Library:$0 $115,767 -$115,767 N on-Departmental Sustainability Admin Licenses, Permits and Fees INFRASTRUCTURE MAINTENANCE FEE 178.99.9910.51577 $0 $500,000 $500,000 Total Licenses, P ermits and Fees:$0 $500,000 $500,000 Total Sustainability Admin:$0 $500,000 $500,000 Total Non-Departmental:$0 $500,000 $500,000 Total Revenue:$9,549,699 $8,842,158 $8,548,317 $8,482,450 -$65,867 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 64 Fines and Forefeitures Summary 3,632,500 -$91,000 (-2.44% vs. prior year) Revenue from Fines and Forefeitures is expected to remain stable from 2022 to 2023. Parking ticket revenue decreased signicantly due to economic impacts of the COVID-19 pandemic, but are expected to maintain 2022 levels in 2023. Fines and Forefeitures Proposed and Historical Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 0 1M 2M 3M 4M 5M 6M City of Evanston | Budget Book 2023 Page 65 Revenue by Fund Fine and forfeiture revenue is fully received by the General Fund.  2023 Revenue by Fund General Fund (100%)General Fund (100%) General Fund (100%) General Fund Fines and Forfeitures NON PARKING ORDINANCE VIOLATIONS 100.15.1560.52570 $0 $0 $50,000 $50,000 $0 0% NON PARKING ORDINANCE VIOLATIONS 100.15.1585.52570 $44,675 $40,892 $175,000 $30,000 -$145,000 -82.9% NON PARKING ORDINANCE VIOLATIONS 100.17.1705.52570 -$160 $0 N/A TICKET FINES- PARKING 100.19.1941.52505 $2,402,138 $3,075,670 $2,800,000 $3,000,000 $200,000 7.1% BOOT RELEASE FEE 100.19.1941.52530 $21,820 $0 $90,000 $50,000 -$40,000 -44.4% HOUSING CODE VIOL FINES 100.21.2115.52555 $0 $40,000 -$40,000 -100% PERMIT PENALTY FEES 100.21.2126.52560 $0 $0 $8,000 -$8,000 -100% POLICE CTA DETAIL 100.22.2205.52541 $242,936 $266,021 $300,000 $357,000 $57,000 19% POLICE FALSE ALARM FINES 100.22.2205.52545 -$500 $0 N/A NARCOTICS SEIZURE REVENUE 100.22.2265.52548 $4,953 $64,086 $20,000 $20,000 $0 0% REGULAR FINES 100.22.2270.52510 $245,324 $260,537 $115,000 $115,000 $0 0% ANIMAL ORDINANCE PENALTIES 100.22.2280.52525 $0 $0 $7,500 $7,500 $0 0% N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 66 POLICE & FIRE FALSE ALARM FEES 100.23.2305.52540 $23,415 $770 $115,000 -$115,000 -100% HOUSING CODE VIOL FINES 100.24.2435.52555 $2,900 $0 N/A PUBLIC HEALTH CODE VIOLATIONS 100.24.2435.52556 $0 $3,000 $3,000 $0 0% DAMAGE TO STREET LIGHTS 100.40.4520.56031 $2,915 $0 $0 N/A Total Fines and Forfeitures:$2,990,415 $3,707,975 $3,723,500 $3,632,500 -$91,000 -2.4% Total General Fund:$2,990,415 $3,707,975 $3,723,500 $3,632,500 -$91,000 -2.4% Library Fund Fines and Forfeitures LIBRARY FINES & FEES 185.48.4845.52610 $22,320 $4,466 $0 N/A Total Fines and Forfeitures:$22,320 $4,466 $0 N /A Total Library Fund:$22,320 $4,466 $0 N /A Total:$3,012,736 $3,712,442 $3,723,500 $3,632,500 -$91,000 -2.4% N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Revenue by Department The largest source of revenue from nes is through parking ticket nes, which are part of the Administrative Services Department. The Police Department also collects nes and forfeitures for trafc and other compliance violations.  Projected 2023 Revenue by Department Administrative Services (84%)Administrative Services (84%) Administrative Services (84%) Police (13.8%)Police (13.8%) Police (13.8%) City Manager's Office (2.2%)City Manager's Office (2.2%) City Manager's Office (2.2%) Health (0.08%)Health (0.08%) Health (0.08%) City of Evanston | Budget Book 2023 Page 67 Budgeted and Historical 2023 Revenue by Department Millions Law Community Development Fire Mgmt & Support Public Works Agency Library Health City Manager's Office Police Administrative Services FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $-1 $0 $1 $2 $3 $4 $5 $6 Revenue City Manager's Ofce Revenue & Collections Fines and Forfeitures NON PARKING ORDINANCE VIOLATIONS 100.15.1560.52570 $0 $0 $50,000 $50,000 $0 Total Fines and Forfeitures:$0 $0 $50,000 $50,000 $0 Total R evenue & Collections:$0 $0 $50,000 $50,000 $0 Administrative Hearings Fines and Forfeitures NON PARKING ORDINANCE VIOLATIONS 100.15.1585.52570 $44,675 $40,892 $175,000 $30,000 -$145,000 Total Fines and Forfeitures:$44,675 $40,892 $175,000 $30,000 -$145,000 Total Administrative Hearings:$44,675 $40,892 $175,000 $30,000 -$145,000 Total City Manager's Ofce:$44,675 $40,892 $225,000 $80,000 -$145,000 Law Legal Administration Fines and Forfeitures NON PARKING ORDINANCE VIOLATIONS 100.17.1705.52570 -$160 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 68 Total Fines and Forfeitures:-$160 $0 Total Legal Administration:-$160 $0 Total Law:-$160 $0 Administrative Services Parking Enforcement & Tickets Fines and Forfeitures TICKET FINES-PARKING 100.19.1941.52505 $2,402,138 $3,075,670 $2,800,000 $3,000,000 $200,000 BOOT RELEASE FEE 100.19.1941.52530 $21,820 $0 $90,000 $50,000 -$40,000 Total Fines and Forfeitures:$2,423,958 $3,075,670 $2,890,000 $3,050,000 $160,000 Total P arking Enfo rcement & Tickets:$2,423,958 $3,075,670 $2,890,000 $3,050,000 $160,000 Total Administrative Services:$2,423,958 $3,075,670 $2,890,000 $3,050,000 $160,000 Community Development Pro perty Standards Fines and Forfeitures HOUSING CODE VIOL FINES 100.21.2115.52555 $0 $40,000 -$40,000 Total Fines and Forfeitures:$0 $40,000 -$40,000 Total P roperty Standards:$0 $40,000 -$40,000 Building Inspection Services Fines and Forfeitures PERMIT PENALTY FEES 100.21.2126.52560 $0 $0 $8,000 -$8,000 Total Fines and Forfeitures:$0 $0 $8,000 -$8,000 Total Building Inspectio n Services:$0 $0 $8,000 -$8,000 Total Community Development:$0 $0 $48,000 $0 -$48,000 Police Po lice Administration Fines and Forfeitures POLICE CTA DETAIL 100.22.2205.52541 $242,936 $266,021 $300,000 $357,000 $57,000 POLICE FALSE ALARM FINES 100.22.2205.52545 -$500 $0 Total Fines and Forfeitures:$242,436 $266,021 $300,000 $357,000 $57,000 Total P olice Administration:$242,436 $266,021 $300,000 $357,000 $57,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 69 Neighborho od Enforcement Team Fines and Forfeitures NARCOTICS SEIZURE REVENUE 100.22.2265.52548 $4,953 $64,086 $20,000 $20,000 $0 Total Fines and Forfeitures:$4,953 $64,086 $20,000 $20,000 $0 Total Neighborhood Enforcement Team:$4,953 $64,086 $20,000 $20,000 $0 Trafc Bureau Fines and Forfeitures REGULAR FINES 100.22.2270.52510 $245,324 $260,537 $115,000 $115,000 $0 Total Fines and Forfeitures:$245,324 $260,537 $115,000 $115,000 $0 Total Trafc Bureau:$245,324 $260,537 $115,000 $115,000 $0 Animal Control Fines and Forfeitures ANIMAL ORDINANCE PENALTIES 100.22.2280.52525 $0 $0 $7,500 $7,500 $0 Total Fines and Forfeitures:$0 $0 $7,500 $7,500 $0 Total Animal Control:$0 $0 $7,500 $7,500 $0 Total Police:$492,713 $590,644 $442,500 $499,500 $57,000 Fire Mgmt & Support Fire Mgt & Support Fines and Forfeitures POLICE & FIRE FALSE ALARM FEES 100.23.2305.52540 $23,415 $770 $115,000 -$115,000 Total Fines and Forfeitures:$23,415 $770 $115,000 -$115,000 Total Fire Mgt & Support:$23,415 $770 $115,000 -$115,000 Total Fire Mgmt & Support:$23,415 $770 $115,000 -$115,000 H eal th Public Heal th Division Fines and Forfeitures HOUSING CODE VIOL FINES 100.24.2435.52555 $2,900 $0 PUBLIC HEALTH CODE VIOLATIONS 100.24.2435.52556 $0 $3,000 $3,000 $0 Total Fines and Forfeitures:$2,900 $0 $3,000 $3,000 $0 Total P ublic Heal th Divisio n:$2,900 $0 $3,000 $3,000 $0 Total Heal th:$2,900 $0 $3,000 $3,000 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 70 Public Works Agency Traf. Sig.& St Light Maint Fines and Forfeitures DAMAGE TO STREET LIGHTS 100.40.4520.56031 $2,915 $0 $0 Total Fines and Forfeitures:$2,915 $0 $0 Total Traf. Sig.& St Light Maint:$2,915 $0 $0 Total Public Works Agency:$2,915 $0 $0 Library Library Administration Fines and Forfeitures LIBRARY FINES & FEES 185.48.4845.52610 $22,320 $4,466 $0 Total Fines and Forfeitures:$22,320 $4,466 $0 Total Library Administration:$22,320 $4,466 $0 Total Library:$22,320 $4,466 $0 $0 $0 Total Revenue:$3,012,736 $3,712,442 $3,723,500 $3,632,500 -$91,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 71 Intergovernmental Revenue Summary Intergovernmental Revenue primarily refers to revenue in grants and aid from the state and federal government. This type of revenue increased substantially in 2022 due to the American Rescue Plan. The City received the rst half of the total $43 million allocation in 2021, and the second half in 2022. All ARPA revenues have been received hence the decrease in this category from 2022 to 2023. 12,456,550 -$16,391,758 (-56.82 % vs. prior year) Intergovernmental Revenue Proposed and Historical Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 0 10M 20M 30M 40M City of Evanston | Budget Book 2023 Page 72 Revenue by Fund The largest source of intergovernmental revenue in 2023 will be federal, state, and county grants in the Capital Improvements Fund. Other funds which receive intergovernmental funds are the CDBG fund and General Fund.  2023 Revenue by Fund Capital Improvements Fund (36.9%)Capital Improvements Fund (36.9%) Capital Improvements Fund (36.9%) CDBG Fund (29.1%)CDBG Fund (29.1%) CDBG Fund (29.1%) General Fund (25%)General Fund (25%) General Fund (25%) Home Fund (5.2%)Home Fund (5.2%) Home Fund (5.2%) Library Fund (1.7%)Library Fund (1.7%) Library Fund (1.7%) Affordable Housing Fund (1.2%)Affordable Housing Fund (1.2%) Affordable Housing Fund (1.2%) Human Services Fund (0.9%)Human Services Fund (0.9%) Human Services Fund (0.9%) Budgeted and Historical 2023 Revenue by Fund Millions Debt Service Fund Crown Construction Fund American Rescue Plan Human Services Fund Affordable Housing Fund Library Fund Home Fund General Fund CDBG Fund Capital Improvements Fund FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $10 $20 $30 $40 General Fund N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 73 STATE, COUNTY AND OTHER GRANTS 100.15.1520.55146 $619,214 $12,000 $0 FEMA 100.15.1520.55265 $806,965 $0 $0 GRANTS AND AID 100.15.1535.55251 $0 $50,000 $75,000 -$75,000 STATE, COUNTY AND OTHER GRANTS 100.15.1560.55146 $29,100 $28,700 $0 GRANTS AND AID 100.15.1560.55251 $1,000 $0 TRANSFERS FROM LIBRARY FUND 100.15.1560.57009 $274,050 $0 $280,900 $295,000 $14,100 NEA OPERATING GRANT 100.15.1580.55181 $0 $15,000 $15,000 STATE, COUNTY AND OTHER GRANTS 100.21.2105.55146 $33,936 $1,068 $0 IL VACANT PROPERTY GRANT 100.21.2115.55256 $66,893 $2,750 $37,500 -$37,500 HUD EMERG SHELTER GRANTS 100.21.2128.55275 $86,512 $159,071 $0 MAYORS SUMMER YOUTH PROGRAM 100.21.2715.56180 $5,000 $0 POLICE TRAINING 100.22.2205.55270 $6,000 $154 $5,000 $5,000 $0 STATE, COUNTY AND OTHER GRANTS 100.22.2230.55146 $0 $6,250 $0 STATE, COUNTY AND OTHER GRANTS 100.22.2260.55146 $23,844 $3,465 $0 POLICE DUI REIMBURSEMENT 100.22.2270.52542 $5,321 $3,855 $15,000 $15,000 $0 STATE, COUNTY AND OTHER GRANTS 100.22.2270.55146 $0 $96,084 $0 FIRE DEPT TRAINING 100.23.2305.55170 $0 $0 $6,000 -$6,000 GEMT SERVICE REVENUE 100.23.2315.53676 $629,652 $1,379,326 $750,000 $2,000,000 $1,250,000 GRANTS AND AID 100.23.2315.55251 $51,132 $0 FEMA 100.23.2320.55265 $38,860 $44,879 $0 STATE, COUNTY AND OTHER GRANTS 100.24.2420.55146 $204,408 $405,379 $0 COMPREHENSIVE HEALTH PROTECTION GRANT REV 100.24.2435.55025 $140,527 $93,770 $124,183 $125,432 $1,249 IL TOBACCO FREE COMMUNITY 100.24.2435.55085 $0 $25,000 $27,594 $2,594 IL HIV SURVEILLANCE GRANT 100.24.2435.55086 $7,038 $23,233 $34,150 $34,150 $0 IL STATE CHILDHOOD LEAD GRANT 100.24.2435.55130 $27,500 $13,500 $0 STATE, COUNTY AND OTHER GRANTS 100.24.2435.55146 $99,793 $152,784 $21,400 -$21,400 CRI GRANT-REVENUE HHS 100.24.2435.55173 $47,781 $32,992 $43,541 $62,697 $19,156 PHEP GRANT-REVENUE HHS 100.24.2435.55174 $53,710 $58,654 $63,701 $62,944 -$757 ASPIRE PROGRAM GRANT 100.24.2435.55205 $0 $133,000 $133,000 LEAD PAINT HAZARD GRANT (TORRENS)100.24.2435.55231 $0 $0 $39,600 $150,000 $110,400 GRANTS AND AID 100.24.2435.55251 $15,098 $46,438 $7,000 $7,000 $0 BEACH GRANT - REVENUE HH S 100.24.2435.55254 $0 $15,097 $15,097 $0 RETHINK YOUR DRINK - HHS REVENUE 100.24.2435.55258 $0 $5,000 $5,000 $0 COOK COUNTY WNV GRANT 100.24.2435.55259 $14,270 $14,270 $14,270 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 74 IL TOBACCO FREE COMMUNITY 100.24.2455.55085 $26,604 $23,116 $0 GRANTS AND AID 100.30.3020.55251 $12,500 $14,271 $0 GRANTS AND AID 100.30.3030.55251 $23,493 $68,948 $30,000 $30,000 $0 GRANTS AND AID 100.30.3040.55251 $75,754 $104,352 $75,000 $75,000 $0 GRANTS AND AID 100.30.3055.55251 $1,643 $0 $35,000 $35,000 $0 COMM AGING GRANT - ADVOCATE 100.30.3055.55255 $102,944 $52,488 $0 GRANTS AND AID 100.30.3720.55251 $0 $0 $9,000 $9,000 $0 Total General Fund:$3,516,270 $2,891,795 $1,711,342 $3,116,184 $1,404,842 Human Services Fund IL TOBACCO FREE COMMUNITY 176.24.2445.55085 -$9,951 $0 GRANTS AND AID 176.24.2445.55251 $60,500 $43,000 $50,000 $50,000 $0 COMM AGING GRANT - ADVOCATE 176.24.2445.55255 $108,270 $64,000 $64,000 $0 TRANSFERS FROM LIBRARY FUND 176.24.2445.57009 $70,000 $0 $80,000 -$80,000 Total H uman Services Fund:$120,549 $151,270 $194,000 $114,000 -$80,000 American Rescue Plan GRANTS AND AID 170.99.0085.55251 $21,586,827 $0 GRANTS AND AID 170.99.1700.55251 $4,800,000 $21,586,827 -$21,586,827 Total American Rescue Plan:$26,386,827 $21,586,827 -$21,586,827 Library Fund TRANSFERS FROM LIBRARY FUND 185.48.4825.57009 $0 -$350,892 $0 Federal Grants 185.48.4845.55201 $121,938 $220,171 $165,000 $100,000 -$65,000 LIBRARY STATE PER CAPITA GRANT 185.48.4845.55245 $93,108 $109,867 $109,866 $109,866 $0 TRANSFERS FROM LIBRARY FUND 185.48.4845.57009 $0 $198,000 -$198,000 STATE, COUNTY AND OTHER GRANTS 185.48.4850.55146 $0 $26,249 $0 Total Library Fund:$215,046 $5,395 $472,866 $209,866 -$263,000 CDBG Fund PROGRAM REIMBURSEMENTS - HUD PROGRAMS 215.21.5220.56001 $1,698,646 $2,317,923 $2,834,820 $2,954,000 $119,180 PROGRAM REIMBURSEMENTS - HUD PROGRAMS 215.21.5226.56001 $0 $850,000 $675,000 -$175,000 Total CDBG Fund:$1,698,646 $2,317,923 $3,684,820 $3,629,000 -$55,820 Home Fund PROGRAM REIMBURSEMENTS - HUD PROGRAMS 240.21.5430.56001 $427,547 $504,714 $540,453 $650,000 $109,547 Total H o me Fund:$427,547 $504,714 $540,453 $650,000 $109,547 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 75 Affo rdable Housing Fund PROGRAM REIMBURSEMENTS - HUD PROGRAMS 250.21.2128.56001 $0 $158,000 $145,000 -$13,000 PROGRAM REIMBURSEMENTS - HUD PROGRAMS 250.21.2129.56001 $246,539 $512,485 $500,000 -$500,000 NSP2 GRANT REVENUE 250.21.5005.55306 $8,761 $9,445 $0 FEMA 250.21.5465.55265 $102,025 $0 Total Affordable Housing Fund:$255,300 $623,955 $658,000 $145,000 -$513,000 Capital Improvements Fund STATE, COUNTY AND OTHER GRANTS 415.40.4216.55146 $0 $11,246 $0 STATE, COUNTY AND OTHER GRANTS 415.40.4219.55146 $0 $0 $4,592,500 $4,592,500 GRANTS AND AID 415.40.4219.55251 $0 $329,333 $0 Total Capital Impro vements Fund:$0 $340,579 $4,592,500 $4,592,500 Crown Constructio n Fund GRANTS AND AID 416.40.4160.55251 $1,000,000 $0 Total Crown Co nstruction Fund:$0 $1,000,000 $0 Total:$6,233,357 $34,222,458 $28,848,308 $12,456,550 -$16,391,758 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 76 GENERAL FUND City of Evanston | Budget Book 2023 Page 77 General Fund Overview The General Fund is the City's largest operating fund, which accounts for about 30% of the City's total budget. The fund includes operations for all departments.  Revenues Summary 127,737,614 $9,827,927 (8.34% vs. prior year) The 2023 Proposed Budget for the General Fund includes $10,085,454 million in a transfer from General Fund Balance. General Fund Overview Proposed and His torical Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 0 25M 50M 75M 100M 125M 150M City of Evanston | Budget Book 2023 Page 78 Expenditures Summary 127,737,614 $9,846,627 (8.35% vs. prior year) General Fund Overview Proposed and His torical Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 0 25M 50M 75M 100M 125M 150M Revenues by Source 2023 Revenues by Source Other Taxes (44.3%)Other Taxes (44.3%) Other Taxes (44.3%) Property Taxes (22.7%)Property Taxes (22.7%) Property Taxes (22.7%) Other Revenue (8.8%)Other Revenue (8.8%) Other Revenue (8.8%) Charges for Services (6.9%)Charges for Services (6.9%) Charges for Services (6.9%) Interfund Transfers (6.1%)Interfund Transfers (6.1%) Interfund Transfers (6.1%) Licenses, Permits and Fees (5.9%)Licenses, Permits and Fees (5.9%) Licenses, Permits and Fees (5.9%) Fines and Forfeitures (2.8%)Fines and Forfeitures (2.8%) Fines and Forfeitures (2.8%) Intergovernmental Revenue (2.4%)Intergovernmental Revenue (2.4%) Intergovernmental Revenue (2.4%) Interest Income (0.04%)Interest Income (0.04%) Interest Income (0.04%) City of Evanston | Budget Book 2023 Page 79 Revenue Source Property Taxes $29,359,627 $28,836,685 $28,774,164 $29,047,402 $273,238 0.9% Other Taxes $49,538,362 $63,160,559 $51,925,000 $56,570,000 $4,645,000 8.9% Licenses, Permits and Fees $9,189,637 $8,497,962 $8,085,550 $7,543,450 -$542,100 -6.7% Charges for Services $7,527,170 $8,984,367 $8,491,325 $8,785,075 $293,750 3.5% Fines and Forfei tures $2,990,415 $3,707,975 $3,723,500 $3,632,500 -$91,000 -2.4% Intergovernmental Revenue $3,516,270 $2,891,795 $1,711,342 $3,116,184 $1,404,842 82.1% Other Revenue $1,329,435 $1,806,509 $6,368,100 $11,254,054 $4,885,954 76.7% Interest Income $68,280 $31,831 $55,000 $55,000 $0 0% Interfund Transfers $9,269,103 $9,183,260 $8,775,706 $7,733,949 -$1,041,757 -11.9% Total Revenue Source:$112,788,300 $127,100,944 $117,909,687 $127,737,614 $9,827,927 8.3% N ameName FY2020 Actual FY2020 Actual FY2021 Actual FY2021 Actual FY2022 Adopted Budget FY2022 Adopted Budget FY2023 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) FY2022 vs. FY2023 (% C hange) Expenditures by Type As a service organization, the largest expense type in the General Fund are Salaries and Benets.  This year's budget includes a 4.5% increase for all employees.  It also includes a 4% vacancy rate adjustment in anticipation of 4% of the City's budgeted positions being vacant throughout the year.   Budgeted Expenditures by Type Salary and Benefits (59.3%)Salary and Benefits (59.3%) Salary and Benefits (59.3%)Insurance and Other Chargebacks (22.7%)Insurance and Other Chargebacks (22.7%) Insurance and Other Chargebacks (22.7%) Services and Supplies (13.3%)Services and Supplies (13.3%) Services and Supplies (13.3%) Interfund Transfers (3.3%)Interfund Transfers (3.3%) Interfund Transfers (3.3%) Capital Outlay (0.6%)Capital Outlay (0.6%) Capital Outlay (0.6%) Miscellaneous (0.5%)Miscellaneous (0.5%) Miscellaneous (0.5%) Contingencies (0.3%)Contingencies (0.3%) Contingencies (0.3%) Expense Objects N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 80 Sal ary and Benets $66,269,179 $69,108,554 $74,503,722 $75,748,150 $1,244,428 1.7% Services and Suppl ies $12,154,465 $14,107,944 $15,131,213 $16,965,457 $1,834,244 12.1% Miscellaneous $574,887 $551,730 $590,390 $617,822 $27,432 4.6% Capital Outlay $235,983 $290,398 $504,100 $814,500 $310,400 61.6% Interfund Transfers $5,497,856 $3,334,901 $2,595,000 $4,248,750 $1,653,750 63.7% Community Sponsored Organi zations $95,756 $102,741 $0 $0 $0 0% Insurance and Other Chargebacks $24,929,510 $25,893,773 $24,383,062 $28,934,436 $4,551,374 18.7% Contingencies $13,122 $18,026 $183,500 $408,500 $225,000 122.6% Total Expense Objects:$109,770,758 $113,408,067 $117,890,987 $127,737,614 $9,846,627 8.4% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Expenditures by Department Police, Fire, and Public Works comprise the largest portion of expenses in the General Fund.  Note that the potential wage increases for FY 2023 have been budgeted in the City Manager's Ofce budget and are the reason for the signicant budgeted increase to that department budget. Budgeted Expenditures by Department Police (22.9%)Police (22.9%) Police (22.9%) Non-Departmental (19.6%)Non-Departmental (19.6%) Non-Departmental (19.6%) Fire Mgmt & Support (14.6%)Fire Mgmt & Support (14.6%) Fire Mgmt & Support (14.6%) Public Works Agency (10.7%)Public Works Agency (10.7%) Public Works Agency (10.7%) Parks And Recreation (10%)Parks And Recreation (10%) Parks And Recreation (10%) Administrative Services (9.8%)Administrative Services (9.8%) Administrative Services (9.8%) City Manager's Office (6.4%)City Manager's Office (6.4%) City Manager's Office (6.4%) Community Development (3.3%)Community Development (3.3%) Community Development (3.3%) Health (1.1%)Health (1.1%) Health (1.1%) Law (0.8%)Law (0.8%) Law (0.8%) City Council (0.5%)City Council (0.5%) City Council (0.5%) Expendi tures Legislative $3,140 $1,245 $68,042 $68,042 N/A City Council $472,270 $532,263 $579,384 $590,282 $10,898 1.9% City Clerk $183,832 $200,432 $343,573 $360,108 $16,535 4.8% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 81 City Manager's Ofce $8,716,576 $6,518,858 $6,232,880 $8,143,075 $1,910,195 30.6% Law $511,640 $538,507 $970,341 $988,558 $18,217 1.9% Administrative Services $9,295,178 $11,345,273 $11,568,142 $12,537,670 $969,528 8.4% Community Development $3,150,002 $3,341,952 $4,488,316 $4,183,421 -$304,895 -6.8% Police $38,724,587 $39,634,721 $29,280,601 $29,214,097 -$66,504 -0.2% Fire Mgmt & Support $26,265,321 $26,244,310 $16,823,272 $18,689,924 $1,866,652 11.1% Health $1,331,234 $1,980,628 $1,334,875 $1,413,058 $78,183 5.9% Parks And Recreation $9,550,408 $11,205,563 $12,101,740 $12,751,313 $649,573 5.4% Public Works Agency $11,566,541 $11,864,314 $13,444,801 $13,708,631 $263,830 2% Library $30 $0 $0 $0 $0 0% Non- Departmental $0 $20,723,062 $25,089,436 $4,366,374 21.1% Total Expenditures:$109,770,758 $113,408,067 $117,890,987 $127,737,614 $9,846,627 8.4% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 82 City Council Daniel Biss Mayor The City Council (http://www.cityofevanston.org/government/city-counc il/) consists of the Mayor, who is elected at larg e, and nine aldermen, one elected from each of the nine wards for a term of four years. The City Council formulates policies to guide the orderly development and administration of the City; determines the use of tax dollars and other funding sources to meet the City's needs; holds public hearings to provide citizens with opportunities to be heard; participates in conferences, forums, and meetings of legislative groups and associations; keeps its constituency informed of City issues and activities through ward meetings and public forums, and responds to citizen requests for services and information. Expenditures Summary The City Council budget includes an increase of $6 8,042 for Worxbee for a one-year agreement providing a shared pool of 80 hours per month of Virtual Executive Assistant service to Councilmembers.  658,324 $78,940 (13.62% vs. prior year) City Council Proposed and Historical Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 0 200k 400k 600k 800k City of Evanston | Budget Book 2023 Page 83 Expenditures by Type Budgeted Expenditures by Type Salary and Benefits (68.2%)Salary and Benefits (68.2%) Salary and Benefits (68.2%) Services and Supplies (31.6%)Services and Supplies (31.6%) Services and Supplies (31.6%) Miscellaneous (0.2%)Miscellaneous (0.2%) Miscellaneous (0.2%) Expense Objects Sal ary and Benets $413,058 $482,303 $438,034 $448,932 $10,898 2.5% Services and Suppli es $62,352 $49,213 $140,100 $208,142 $68,042 48.6% Miscellaneous $0 $1,992 $1,250 $1,250 $0 0% Total Expense Objects:$475,410 $533,508 $579,384 $658,324 $78,940 13.6% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Expenditure Detail Expenditures Legislative City Co uncil EMPLOYMENT TESTING SERVICES 100.12.1300.62160 $3,140 $450 $0 N/A EXTERNAL SERVICES 100.12.1300.62175 $68,042 $68,042 N/A TRAINING & TRAVEL 100.12.1300.62295 $795 $0 N/A Total C ity C ouncil:$3,140 $1,245 $68,042 $68,042 N /A Total Legislative:$3,140 $1,245 $68,042 $68,042 N /A City Council N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 84 City Co uncil REGULAR PAY 100.13.1300.61010 $226,455 $269,553 $249,226 $251,027 $1,801 0.7% HEALTH INSURANCE 100.13.1300.61510 $156,485 $176,903 $156,031 $166,874 $10,843 6.9% VISION INSURANCE 100.13.1300.61513 $239 $150 $137 -$13 -8.6% LIFE INSURANCE 100.13.1300.61615 $117 $153 $101 $101 N/A CELL PHONE ALLOWANCE 100.13.1300.61626 $7,800 $8,400 $9,000 $8,250 -$750 -8.3% IMRF 100.13.1300.61710 $7,111 $9,123 $3,872 $2,708 -$1,164 -30.1% SOCIAL SECURITY 100.13.1300.61725 $12,230 $14,533 $16,010 $16,075 $65 0.4% MEDICARE 100.13.1300.61730 $2,860 $3,399 $3,745 $3,760 $15 0.4% PRINTING 100.13.1300.62210 $330 $343 $100 $100 $0 0% ADVOCACY SERVICES 100.13.1300.62227 $0 $60,000 $60,000 $0 0% POSTAGE CHARGEBACKS 100.13.1300.62275 $12 $0 N/A TRAINING & TRAVEL 100.13.1300.62295 $7,482 $920 $14,000 $14,000 $0 0% MEMBERSHIP DUES 100.13.1300.62360 $49,360 $41,982 $58,000 $58,000 $0 0% EXPENSE ALLOWANCE 100.13.1300.62370 $0 $170 $0 N/A TELECOMMUNICATIONS - WIRELESS 100.13.1300.64540 $0 $169 $0 N/A BOOKS, PUBLICATIONS, MAPS 100.13.1300.65010 $264 $0 N/A FOOD 100.13.1300.65025 $1,684 $4,270 $7,500 $7,500 $0 0% OFFICE SUPPLIES 100.13.1300.65095 $80 $114 $500 $500 $0 0% OTHER PROGRAM COSTS 100.13.1300.62490 $0 $1,992 $1,250 $1,250 $0 0% Total C ity C ouncil:$472,270 $532,263 $579,384 $590,282 $10,898 1.9% Total City Co uncil:$472,270 $532,263 $579,384 $590,282 $10,898 1.9% Total Expenditures:$475,410 $533,508 $579,384 $658,324 $78,940 13.6% N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 85 City Clerk Stephanie Mendoza City Clerk The City C lerk (https://www.cityofevanston.org/government/city-clerk/) records the minutes for the City Council and all exceptional commit tee staff. The Clerk maint ains the City Code and ofcial City records, serves as the local election ofcial and deputy regist rar, and performs ot her election-related activities. The C ity Clerk also assists the Mayor, Aldermen, and staff with special projects and represent s the City at various meetings, if requested. The C ity Clerk shall be t he custodian and keeper of all books, records, ordinances, and papers of t he City. Revenues Summary 80,500 $0 (0.00% vs. prior year) City Clerk Proposed and Historical Budget vs . Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 0 20k 40k 60k 80k 100k Expenditures Summary 360,108 $16,535 (4.81% vs. prior year) City of Evanston | Budget Book 2023 Page 86 City Clerk Proposed and Historical Budget vs . Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 0 100k 200k 300k 400k Revenues by Type Budgeted 2022 Revenue By Type Charges for Services (99.4%)Charges for Services (99.4%) Charges for Services (99.4%) Other Revenue (0.6%)Other Revenue (0.6%) Other Revenue (0.6%) Revenue Source Charges for Services $0 $0 $80,000 $80,000 $0 0% Other Revenue $47 $49 $500 $500 $0 0% Total Revenue Source:$47 $49 $80,500 $80,500 $0 0% N ame FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 87 Expenditures by Type Budgeted Expenditures by Type Salary and Benefits (71.7%)Salary and Benefits (71.7%) Salary and Benefits (71.7%) Services and Supplies (28.3%)Services and Supplies (28.3%) Services and Supplies (28.3%) Expense Objects Sal ary and Benets $143,793 $167,325 $246,708 $258,243 $11,535 4.7% Services and Suppli es $39,038 $33,107 $96,865 $101,865 $5,000 5.2% Interfund Transfers $1,000 $0 N/A Total Expense Objects:$183,832 $200,432 $343,573 $360,108 $16,535 4.8% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 88 Performance Meas ures Department Goal:The City Clerk’s Ofce will always strive to provide the best customer service experience to ensure our residents have equitable access to all the services provided in the Clerk’s Ofce. The Clerk’s Ofce will continue to make the ofce more accessible by digitizing records, creating online request processes and by keeping the most up- to-date information online. Continue community outreach and help City departments reach community members to ensure equitable services and opportunities for all our residents. Measure Type of Measure FY 2020 Actual FY 2021 Estimate FY 2022 Projected Voter Registrations Output 20,811 4,999 10,000 Accessible Parking Placards Issued Output 13 21 200 FOIA Requests P rocessed Output 1263 919 3050 Responses to 311 Requests Submitted Online Output 20 12 10 Responses to 311 Requests Submitted by Phone Output 0 10 50 Certications Output 6 4 100 Notary services provided Output 55 25 150 Vital Records Output 0 500 650 online 4500 in person FOIA Training Output 0 8 20 Upcoming Initiatives Continued manag ement of FOIA requests and development of strategies, training and guidance to help staff remain within the 5 day response period. Collaboration with the Cook County Department of Elections. Provide early voting services for the upcoming Elections Provide Notary Public Services Maintenance of all certications for FOIA and Open Meetings Act (OMA) designees Initiation for all new employees, directors, and managers, including presentations on the proper procedure for responding to FOIA requests Coordinate annual Financial Disclosure Form collections of all staff, elected ofcials and board, commission, and committee members. Increasing efforts to allow web access for all releasable documents requested from the Clerk’s Ofce. Implement a city-wide record retention policy to help city departments discard and digitize records to increase efciency and reduce storag e needs Digitize all Clerk’s ofce documents by the end of 2023 Provide Vital Record Services to more than 4000 people annually Continue to provide mailroom services to all of the City’s Departments Revenue Detail Revenue City Clerk City Clerk C harges for Services BIRTH AND DEATH RECORDS 100.14.1400.53010 $0 $80,000 -$80,000 BIRTH CERTIFICATE 100.14.1400.53215 $0 $75,000 $75,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 89 DEATH CERTIFICATE 100.14.1400.53220 $0 $5,000 $5,000 Total Charges for Services:$0 $0 $80,000 $80,000 $0 Other Revenue MISCELLANEOUS REVENUE 100.14.1400.56045 $47 $49 $500 $500 $0 Total Other Revenue:$47 $49 $500 $500 $0 Total C ity C lerk:$47 $49 $80,500 $80,500 $0 Total City Clerk:$47 $49 $80,500 $80,500 $0 Total Revenue:$47 $49 $80,500 $80,500 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) Expenditure Detail Expenditures City Clerk City Clerk REGULAR PAY 100.14.1400.61010 $116,291 $125,385 $178,146 $176,155 -$1,991 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)100.14.1400.61430 $379 $0 HEALTH INSURANCE 100.14.1400.61510 $13,826 $24,481 $46,147 $62,598 $16,451 VISION INSURANCE 100.14.1400.61513 $13 $169 $169 LIFE INSURANCE 100.14.1400.61615 $35 $37 $39 $13 -$26 IMRF 100.14.1400.61710 $4,346 $8,312 $8,671 $5,831 -$2,840 SOCIAL SECURITY 100.14.1400.61725 $7,226 $7,372 $11,107 $10,922 -$185 MEDICARE 100.14.1400.61730 $1,690 $1,724 $2,598 $2,555 -$43 SEASONAL EMPLOYEES 100.14.1400.61060 $12,463 -$2,660 $18,300 $23,300 $5,000 PRINTING 100.14.1400.62210 $316 $0 $1,000 $1,000 $0 POSTAGE CHARGEBACKS 100.14.1400.62275 $7 $0 OVERNIGHT MAIL CHARGES 100.14.1400.62280 $0 $65 $65 $0 TRAINING & TRAVEL 100.14.1400.62295 $0 $1,284 $1,500 $1,500 $0 MEMBERSHIP DUES 100.14.1400.62360 $0 $763 $1,000 $1,000 $0 COPY MACHINE CHARGES 100.14.1400.62380 $47 $0 CODIFICATION SERVICES 100.14.1400.62457 $19,125 $22,189 $30,000 $30,000 $0 SERVICE AGREEMENTS/ CONTRACTS 100.14.1400.62509 $6,379 $9,175 $19,000 $19,000 $0 DIGITAL ARCHIVING 100.14.1400.62645 $0 $15,000 $15,000 $0 FOOD 100.14.1400.65025 $0 $725 $1,000 $1,000 $0 OFFICE SUPPLIES 100.14.1400.65095 $702 $1,631 $5,000 $5,000 $0 ELECTION SUPPLIES 100.14.1400.65175 $0 $0 $5,000 $5,000 $0 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 90 RENTAL OF AUTO-FLEET MAINTENANCE 100.14.1400.62305 $500 $0 RENTAL OF AUTO REPLACEMENT 100.14.1400.62309 $500 $0 Total C ity C lerk:$183,832 $200,432 $343,573 $360,108 $16,535 Total City Clerk:$183,832 $200,432 $343,573 $360,108 $16,535 Total Expenditures:$183,832 $200,432 $343,573 $360,108 $16,535 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 91 City Manager's Ofce Luke Stowe City Manager The Cit y Manager and staff direct the administration and execution of the policies and goals formulat ed by t he City Council and propose alternat ive solut ions to communit y problems for City Council consideration. These responsibilities include advising the Council on present and future nancial, personnel, and program needs, implementing immediate and long-range C ity priorities, est ablishing procedures to assist in serving its community members, preparing the annual budget , and supervising City department heads. Staff are also involved in t he coordination of the larger economic development projects as well as program evaluation and policy analysis. Revenues Summary 85,431,400 $8,598,992 (11.19% vs. prior year) City Manager's Ofce Propos ed and His torical Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 0 20M 40M 60M 80M 100M Expenditures Summary 8,143,075 $1,910,195 (30.65% vs. prior year) City of Evanston | Budget Book 2023 Page 92 The increase in expenses from FY 2022 to FY 2023 does include an organization-wide salary increases as well as a 4% vacancy adjustment. City Manager's Ofce Propos ed and His torical Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 0 2M 4M 6M 8M 10M Revenues by Type Budgeted 2022 Revenue By Type Other Taxes (65.5%)Other Taxes (65.5%) Other Taxes (65.5%) Other Revenue (12.4%)Other Revenue (12.4%) Other Revenue (12.4%) Property Taxes (10.6%)Property Taxes (10.6%) Property Taxes (10.6%) Interfund Transfers (9.1%)Interfund Transfers (9.1%) Interfund Transfers (9.1%) Licenses, Permits and Fees (1.9%)Licenses, Permits and Fees (1.9%) Licenses, Permits and Fees (1.9%) Intergovernmental Revenue (0.3%)Intergovernmental Revenue (0.3%) Intergovernmental Revenue (0.3%) Fines and Forfeitures (0.09%)Fines and Forfeitures (0.09%) Fines and Forfeitures (0.09%) Interest Income (0.06%)Interest Income (0.06%) Interest Income (0.06%) Revenue Source Property Taxes $9,540,660 $8,075,176 $8,656,102 $9,057,297 $401,195 4.6% Other Taxes $48,769,128 $62,439,842 $51,320,000 $55,965,000 $4,645,000 9.1% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 93 Licenses, Permits and Fees $1,398,909 $1,238,648 $1,560,000 $1,640,000 $80,000 5.1% Charges for Services $70 $0 N/A Fines and Forfei tures $44,675 $40,892 $225,000 $80,000 -$145,000 -64.4% Intergovernmental Revenue $1,730,330 $90,700 $355,900 $295,000 -$60,900 -17.1% Other Revenue $927,528 $1,175,571 $5,884,700 $10,605,154 $4,720,454 80.2% Interest Income $68,280 $31,831 $55,000 $55,000 $0 0% Interfund Transfers $9,269,103 $9,183,260 $8,775,706 $7,733,949 -$1,041,757 -11.9% Total Revenue Source:$71,748,683 $82,275,920 $76,832,408 $85,431,400 $8,598,992 11.2% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Expenditures by Type Budgeted Expenditures by Type Salary and Benefits (47.6%)Salary and Benefits (47.6%) Salary and Benefits (47.6%) Services and Supplies (20.3%)Services and Supplies (20.3%) Services and Supplies (20.3%) Insurance and Other Chargebacks (10.5%)Insurance and Other Chargebacks (10.5%) Insurance and Other Chargebacks (10.5%) Interfund Transfers (9.9%)Interfund Transfers (9.9%) Interfund Transfers (9.9%) Capital Outlay (6.1%)Capital Outlay (6.1%) Capital Outlay (6.1%) Contingencies (4.9%)Contingencies (4.9%) Contingencies (4.9%) Miscellaneous (0.6%)Miscellaneous (0.6%) Miscellaneous (0.6%) Expense Objects Sal ary and Benets $2,782,101 $3,349,372 $3,681,063 $3,878,348 $197,285 5.4% Services and Suppl ies $2,573,098 $1,195,068 $1,264,267 $1,652,927 $388,660 30.7% Miscellaneous $84,638 $105,222 $52,550 $52,550 $0 0% Capital Outlay $121,006 $136,380 $250,000 $500,000 $250,000 100% Interfund Transfers $1,703,985 $275,000 $0 $806,750 $806,750 N/A Insurance and Other Chargebacks $1,442,401 $1,443,795 $810,000 $852,500 $42,500 5.2% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 94 Contingencies $9,347 $14,020 $175,000 $400,000 $225,000 128.6% Total Expense Objects:$8,716,576 $6,518,858 $6,232,880 $8,143,075 $1,910,195 30.6% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Performance Meas ures Department Goal: Provide overall leadership, support, and direction for the city organization while working to stabilize city nances, increase community engagement and awareness of C ity initiatives, programs, and goals, coordinate the implementation of CARP, and provide Diversity, Equity, and Inclusion (DEI) through policies and engagement. Measure Type of Measure FY 2021 Actual FY 2022 Estimate FY 2023 Projected Activity: Increase awareness of City initiatives, programs, and goals # of contacts (email and SMS) subscribed to City notications Output 122,900 152,000 155,000 % of em ail and SMS contacts engaged Efciency 72.2%78.5%78.5% Activity: Support the implementation of the Local Reparations Restorative Program # of residents in 2nd, 5th, and 8th Ward signed up to received Reparation updates Output 208 240 275 # number of community engagement meetings Output 7 13 15 Activity: # of years received GFOA’s Distinguished Budget Award Output 27 28 29 Issues Affecting 2023 Budget The Administ rative Assistant posit ion is expected to be lled in FY 2023. The Equit y & Empowerment C oordinator position is expect ed to be lled by the end of FY 2022. The vacancy for the 2021 and 2022 scal years resulted in salary savings. The Art s Council received a 150,000 American Rescue Plan Grant from National Endowment for t he Art s. Local Art Organizations that are grant recipients will be implementing projects in FY 2022/2023 Upcoming Initiatives Continue to implement Language Access Guidelines Citywide Continue to implement the Reparations Prog ram and Policy Development Implement prog rams under the American Rescue Plan (ARPA) Develop Comprehensive Civic Engagement Policy, and Plan Implement the City’s Participatory Budgeting Program Implement the Guaranteed Income Pilot Program Continue to implement the Climate Action and Resilience Plan Continue to implement recommendations of the Environmental Justice Resolution Implement recommendations of the Municipal Fleet Rightsizing & Electrication Study Implement One Stop Shop for Affordable Housing Retrots Develop Accessible Solar Prog ram Develop Sustain Evanston Business Incentive Program Develop forecasting tools to assist with City budget development and planning. City of Evanston | Budget Book 2023 Page 95 Revenue Detail Projected 2022 Revenue by Divis ion Revenue & Collections (98.3%)Revenue & Collections (98.3%) Revenue & Collections (98.3%) Public Information (1.3%)Public Information (1.3%) Public Information (1.3%) Accounting (0.4%)Accounting (0.4%) Accounting (0.4%) Administrative Hearings (0.04%)Administrative Hearings (0.04%) Administrative Hearings (0.04%) Revenue City Manager's Ofce Public Information CABLE FRANCHISE FEE 100.15.1510.52180 $930,786 $956,118 $950,000 $950,000 $0 PEG FEES - CABLE COMPANIES 100.15.1510.52181 $61,389 $51,347 $145,000 $145,000 $0 Total P ublic Information:$992,174 $1,007,464 $1,095,000 $1,095,000 $0 Emergency Operations Center STATE, COUNTY AND OTHER GRANTS 100.15.1520.55146 $619,214 $12,000 $0 FEMA 100.15.1520.55265 $806,965 $0 $0 Total Emergency Operations Center:$1,426,180 $12,000 $0 Ofce Of Sustainability GRANTS AND AID 100.15.1535.55251 $0 $50,000 $75,000 -$75,000 Total Ofce Of Sustainability:$0 $50,000 $75,000 -$75,000 Financial Administratio n MISCELLANEOUS REVENUE 100.15.1555.56045 $10,000 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 96 Total Financial Administration:$0 $10,000 $0 $0 $0 Revenue & Collections PROPERTY TAXES 100.15.1560.51015 $9,540,660 $8,075,176 $8,656,102 $9,057,297 $401,195 STATE USE TAX 100.15.1560.51515 $3,326,042 $2,908,688 $2,500,000 $2,650,000 $150,000 SALES TAX - BASIC 100.15.1560.51525 $9,700,815 $12,172,648 $10,300,000 $11,000,000 $700,000 SALES TAX - HOME RULE 100.15.1560.51530 $6,743,960 $9,324,471 $7,500,000 $8,000,000 $500,000 AUTO RENTAL TAX 100.15.1560.51535 $55,001 $66,575 $50,000 $50,000 $0 TRANSPORTATION NETWORK PROVIDER TAX 100.15.1560.51536 $238,373 $552,220 $550,000 $700,000 $150,000 ATHLETIC CONTEST TAX 100.15.1560.51540 $204,810 $656,249 $500,000 $800,000 $300,000 STATE INCOME TAX 100.15.1560.51545 $8,202,429 $10,141,121 $8,800,000 $11,500,000 $2,700,000 MUNICIPAL HOTEL TAX 100.15.1560.51550 $1,135,071 $1,043,124 $900,000 $1,300,000 $400,000 ELECTRIC UTILITY TAX 100.15.1560.51565 $2,849,607 $2,878,504 $2,900,000 $2,900,000 $0 NATURAL GAS UTILITY TAX 100.15.1560.51570 $997,556 $1,250,863 $1,100,000 $1,400,000 $300,000 NAT GAS USE TAX HOME RULE 100.15.1560.51575 $703,671 $756,746 $800,000 $800,000 $0 CIGARETTE TAX 100.15.1560.51585 $211,964 $162,000 $200,000 $200,000 $0 EVANSTON MOTOR FUEL TAX 100.15.1560.51590 $769,514 $822,567 $1,000,000 $965,000 -$35,000 LIQUOR TAX 100.15.1560.51595 $2,878,922 $3,078,034 $2,900,000 $3,000,000 $100,000 MEDICAL CANNABIS TAX 100.15.1560.51597 $91,520 $0 $150,000 $50,000 -$100,000 RECREATIONAL CANNABIS TAX 100.15.1560.51598 $218,385 $0 PARKING TAX 100.15.1560.51600 $2,423,938 $2,845,047 $2,600,000 $2,600,000 $0 PERSONAL PROPERTY REPLACEMENT TAX 100.15.1560.51605 $895,129 $2,265,429 $600,000 $2,250,000 $1,650,000 REAL ESTATE TRANSFER TAX 100.15.1560.51620 $3,251,428 $6,227,430 $3,250,000 $750,000 -$2,500,000 TELECOMMUNICATIONS TAX 100.15.1560.51625 $1,305,453 $1,198,020 $1,300,000 $1,200,000 -$100,000 AMUSEMENT TAX 100.15.1560.51630 $123,730 $809,651 $520,000 $750,000 $230,000 WHEEL TAX 100.15.1560.52010 $2,660,196 $3,062,072 $2,900,000 $3,100,000 $200,000 BUSINESS REGISTRATION FEE 100.15.1560.52015 $700 $600 $0 PET LICENSES 100.15.1560.52020 $16,076 $19,137 $10,000 $15,000 $5,000 RESIDENTS ANNUAL PARKING PERMITS 100.15.1560.52130 $185,620 $1,025 $228,000 $228,000 $0 VISITOR PARKING PERMITS 100.15.1560.52131 $11,804 $164 $13,000 $13,000 $0 MOVING VAN PERMIT FEES 100.15.1560.52146 $45,630 $62,620 $57,000 $57,000 $0 IL BELL FRANCHISE FEE 100.15.1560.52165 $146,904 $126,770 $90,000 $90,000 EASEMENTS 100.15.1560.52175 $0 $0 $47,000 $47,000 $0 NICOR FRANCHISE FEE 100.15.1560.52185 $0 $9,893 $75,000 $75,000 $0 PASSPORT PROCESSING FEE 100.15.1560.53710 $70 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 97 NON PARKING ORDINANCE VIOLATIONS 100.15.1560.52570 $0 $0 $50,000 $50,000 $0 STATE, COUNTY AND OTHER GRANTS 100.15.1560.55146 $29,100 $28,700 $0 GRANTS AND AID 100.15.1560.55251 $1,000 $0 TRANSFERS FROM LIBRARY FUND 100.15.1560.57009 $274,050 $0 $280,900 $295,000 $14,100 AMERICAN RESCUE PLAN FUNDS 100.15.1560.55480 $0 $4,250,000 -$4,250,000 PROPERTY SALES AND RENTAL 100.15.1560.56010 $160,482 $144,301 $51,100 $51,100 $0 DONATIONS 100.15.1560.56011 $143,952 $25,997 $0 MISCELLANEOUS REVENUE 100.15.1560.56045 $194,837 $185,685 $65,600 $65,600 $0 PAYMENT IN LIEU OF TAXES 100.15.1560.56105 $110,000 $85,000 $200,000 $85,000 -$115,000 FUND BALANCE APPLIED 100.15.1560.56106 $0 $1,000,000 $10,085,454 $9,085,454 PARKING PERMITS-RYAN FIELD 100.15.1560.56175 $0 $0 $15,000 $15,000 $0 COMPONENT UN IT RECEIPTS 100.15.1560.56801 $0 $280,896 $0 INVESTMENT INCOME 100.15.1560.56501 $68,280 $31,831 $55,000 $55,000 $0 FROM WEST EVANSTON TIF 100.15.1560.57007 $35,000 $75,000 $75,000 $75,000 $0 FROM MOTOR FUEL FUND-S/M 100.15.1560.57020 $1,044,987 $1,044,984 $1,044,987 -$1,044,987 FROM EMERGENCY TEL SYSTEM 100.15.1560.57040 $260,000 $90,000 $90,000 $90,000 $0 TRANSFER FROM GOOD NEIGHBOR FUND 100.15.1560.57058 $380,000 $414,152 $0 FROM DEMPSTER-DODGE TIF 100.15.1560.57087 $5,000 $9,996 $10,000 $10,000 $0 FROM CHICAGO-MAIN TIF 100.15.1560.57088 $30,000 $30,000 $30,000 $30,000 $0 FROM HOWARD RIDGE TIF 100.15.1560.57096 $30,000 $75,000 $75,000 $75,000 $0 FROM CAPITAL IMP. FUND 100.15.1560.57100 $290,000 $0 FROM SPECIAL ASSMT. FUND 100.15.1560.57110 $92,000 $92,004 $92,000 $92,000 $0 FROM PARKING FUND 100.15.1560.57130 $2,972,390 $2,972,388 $2,972,390 $2,972,390 $0 FROM WATER FUND 100.15.1560.57135 $492,235 $492,240 $492,235 $492,235 $0 FROM WATER FUND-ROI 100.15.1560.57140 $2,581,102 $2,831,100 $2,831,102 $2,831,102 $0 FROM WATER FUND- ADMIN. EX 100.15.1560.57145 $726,222 $726,228 $726,222 $726,222 $0 TRANSFER FROM SEWER FUND 100.15.1560.57165 $330,167 $330,168 $336,770 $340,000 $3,230 Total R evenue & Co llections:$68,967,397 $80,700,897 $75,149,408 $83,983,400 $8,833,992 Accounting CHARGEBACK REVENUE 100.15.1570.56158 $316,144 $441,887 $300,000 $300,000 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 98 Total Accounting:$316,144 $441,887 $300,000 $300,000 $0 Purchasing MISCELLANEOUS REVENUE 100.15.1575.56045 $2,113 $1,805 $3,000 $3,000 $0 Total P urchasing:$2,113 $1,805 $3,000 $3,000 $0 Administrative Hearings NON PARKING ORDINANCE VIOLATIONS 100.15.1585.52570 $44,675 $40,892 $175,000 $30,000 -$145,000 Total Administrative Hearings:$44,675 $40,892 $175,000 $30,000 -$145,000 Econ. Development BUSINESS REGISTRATION FEE 100.15.5300.52015 $10,975 $35,000 $20,000 -$15,000 Total Econ. Development:$0 $10,975 $35,000 $20,000 -$15,000 Total City Manager's Ofce:$71,748,683 $82,275,920 $76,832,408 $85,431,400 $8,598,992 Total Revenue:$71,748,683 $82,275,920 $76,832,408 $85,431,400 $8,598,992 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Expenditures Detail Budgeted Expenditures by Division City Manager (24.6%)City Manager (24.6%) City Manager (24.6%) Financial Administration (17.8%)Financial Administration (17.8%) Financial Administration (17.8%) Revenue & Collections (16.6%)Revenue & Collections (16.6%) Revenue & Collections (16.6%) Econ. Development (12.4%)Econ. Development (12.4%) Econ. Development (12.4%) Accounting (8.1%)Accounting (8.1%) Accounting (8.1%) Purchasing (7.7%)Purchasing (7.7%) Purchasing (7.7%) Public Information (5.3%)Public Information (5.3%) Public Information (5.3%) Administrative Hearings (2.6%)Administrative Hearings (2.6%) Administrative Hearings (2.6%) Misc. Business Operations (1.8%)Misc. Business Operations (1.8%) Misc. Business Operations (1.8%) Tax Assessment Advocacy (1.4%)Tax Assessment Advocacy (1.4%) Tax Assessment Advocacy (1.4%) Community Arts (1.2%)Community Arts (1.2%) Community Arts (1.2%) Office Of Equity And Empowerment (0.4%)Office Of Equity And Empowerment (0.4%) Office Of Equity And Empowerment (0.4%) Expenditures N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 99 City Manager's Ofce City Manager ESTIMATED WAGES/BENEFITS 100.15.1505.61001 $0 $189,872 $189,872 REGULAR PAY 100.15.1505.61010 $255,640 $597,155 $921,084 $1,019,625 $98,541 PERMANENT PART-TIME 100.15.1505.61050 $0 $13,998 $0 TEMPORARY EMPLOYEES 100.15.1505.61055 $0 $19,335 $0 TERMINATION PAYOUTS 100.15.1505.61415 $2,841 $127,189 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)100.15.1505.61430 $741 $11,538 $0 HEALTH INSURANCE 100.15.1505.61510 $18,914 $37,191 $80,666 $123,305 $42,639 VISION INSURANCE 100.15.1505.61513 $32 $111 $136 $25 LIFE INSURANCE 100.15.1505.61615 $262 $621 $968 $267 -$701 AUTO ALLOWANCE 100.15.1505.61625 $960 $6,848 $7,470 -$7,470 CELL PHONE ALLOWANCE 100.15.1505.61626 $654 $2,418 $2,700 -$2,700 IMRF 100.15.1505.61710 $21,021 $55,307 $44,581 $33,751 -$10,830 SOCIAL SECURITY 100.15.1505.61725 $13,642 $30,232 $46,645 $57,080 $10,435 MEDICARE 100.15.1505.61730 $3,746 $10,752 $13,504 $14,786 $1,282 SEASONAL EMPLOYEES 100.15.1505.61060 $7,051 $6,908 $30,000 $45,000 $15,000 ADVERTISING 100.15.1505.62205 $1,108 $2,150 $0 PRINTING 100.15.1505.62210 $156 $5,706 $1,000 $1,000 $0 POSTAGE CHARGEBACKS 100.15.1505.62275 $770 $0 OVERNIGHT MAIL CHARGES 100.15.1505.62280 $0 $0 $155 $155 $0 TRAINING & TRAVEL 100.15.1505.62295 $5,191 $11,869 $23,100 $23,100 $0 POSTAGE 100.15.1505.62315 $212 $0 MEMBERSHIP DUES 100.15.1505.62360 $7,469 $5,765 $21,000 $15,000 -$6,000 COPY MACHINE CHARGES 100.15.1505.62380 $1,202 $221 $0 WORK- STUDY 100.15.1505.62506 $554 $485 $0 SERVICE AGREEMENTS/ CONTRACTS 100.15.1505.62509 $75,022 $203,452 $106,000 $210,000 $104,000 CONTRIB TO OTH ER AGENCIES 100.15.1505.62665 $5,000 $0 TELECOMMUNICATIONS - WIRELESS 100.15.1505.64540 $53 $681 $0 BOOKS, PUBLICATIONS, MAPS 100.15.1505.65010 $169 $669 $0 FOOD 100.15.1505.65025 $537 $5,652 $1,000 $1,000 $0 OFFICE SUPPLIES 100.15.1505.65095 $593 $938 $2,000 $2,000 $0 OTHER PROGRAM COSTS 100.15.1505.62490 $5,027 $16,783 $15,000 $15,000 $0 GENERAL ADMINISTRATION & SUPPORT 100.15.1505.66040 $340 $0 CONTINGENCIES 100.15.1505.68205 $246 $13,689 $25,000 $250,000 $225,000 Total C ity Manager:$424,121 $1,192,585 $1,341,984 $2,001,077 $659,093 Public Information REGULAR PAY 100.15.1510.61010 $355,229 $350,069 $269,805 $272,914 $3,109 PERMANENT PART-TIME 100.15.1510.61050 $2,810 $1,577 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 100 OVERTIME PAY 100.15.1510.61110 $257 $0 TERMINATION PAYOUTS 100.15.1510.61415 $4,881 $4,288 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)100.15.1510.61430 $590 $3,338 $0 HEALTH INSURANCE 100.15.1510.61510 $35,487 $26,959 $16,511 $17,096 $585 VISION INSURANCE 100.15.1510.61513 $16 $0 LIFE INSURANCE 100.15.1510.61615 $320 $286 $195 $179 -$16 AUTO ALLOWANCE 100.15.1510.61625 $300 $450 $450 $413 -$37 CELL PHONE ALLOWANCE 100.15.1510.61626 $1,470 $1,008 $1,008 $924 -$84 IMRF 100.15.1510.61710 $30,915 $29,401 $13,059 $9,033 -$4,026 SOCIAL SECURITY 100.15.1510.61725 $22,339 $22,352 $16,818 $17,390 $572 MEDICARE 100.15.1510.61730 $5,224 $5,227 $3,933 $4,067 $134 SEASONAL EMPLOYEES 100.15.1510.61060 $1,932 $5,664 $10,000 $16,240 $6,240 ADVERTISING 100.15.1510.62205 $1,210 $1,485 $5,000 $5,000 $0 PRINTING 100.15.1510.62210 $3,396 $1,475 $5,000 $5,000 $0 POSTAGE CHARGEBACKS 100.15.1510.62275 $10 $0 TRAINING & TRAVEL 100.15.1510.62295 -$307 $0 $1,600 $1,600 $0 POSTAGE 100.15.1510.62315 $0 $0 $2,499 $2,499 $0 MEMBERSHIP DUES 100.15.1510.62360 $400 $400 $433 $433 $0 SERVICE AGREEMENTS/ CONTRACTS 100.15.1510.62509 $0 $25,000 $25,000 $0 PEG FEE DISTRIBUTION 100.15.1510.64004 $300 $15,058 $50,000 $50,000 $0 OTHER PROGRAM COSTS 100.15.1510.62490 $2,015 $21,166 $2,450 $2,450 $0 Total P ublic Information:$468,779 $490,218 $423,761 $430,238 $6,477 Emergency Operations Center PARK MNTNCE & FURNITURE RPLCMN 100.15.1520.62199 $135 $0 PRINTING 100.15.1520.62210 $4,655 $413 $0 BLDG MAINTENANCE SERVICES 100.15.1520.62225 $13,353 $0 TRAINING & TRAVEL 100.15.1520.62295 $188 $0 IT COMPUTER SOFTWARE 100.15.1520.62340 $5,964 $0 LAUNDRY/OTHER CLEANING 100.15.1520.62355 $34,295 $2,759 $0 SERVICE AGREEMENTS/ CONTRACTS 100.15.1520.62509 $460,506 $2,000 $0 FOOD 100.15.1520.65025 $424,467 $4,998 $0 BLDG MAINTENANCE MATERIAL 100.15.1520.65050 $31,487 $1,078 $0 OFFICE/OTHER EQT MTN MATL 100.15.1520.65070 $1,368 $0 MEDICAL & LAB SUPPLIES 100.15.1520.65075 $100 $0 MINOR EQUIPMENT & TOOLS 100.15.1520.65085 $280 $0 SAFETY EQUIPMENT 100.15.1520.65090 $372,302 $29,572 $0 OFFICE SUPPLIES 100.15.1520.65095 $391 $0 OTHER COMMODITIES 100.15.1520.65125 $6,739 $1,643 $0 IT COMPUTER HARDWARE 100.15.1520.65555 $984 $1,014 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 101 OTHER PROGRAM COSTS 100.15.1520.62490 $26,592 $34,303 $0 Total Emergency Operations Center:$1,377,842 $83,744 $0 $0 $0 Misc. Business Operations CONTINGENCIES 100.15.1525.68205 $9,102 $331 $150,000 $150,000 $0 Total Misc. Business Operations:$9,102 $331 $150,000 $150,000 $0 Ofce Of Sustainability REGULAR PAY 100.15.1535.61010 $39,647 $39,037 $46,012 -$46,012 TERMINATION PAYOUTS 100.15.1535.61415 $0 $710 $0 HEALTH INSURANCE 100.15.1535.61510 $3,687 $3,359 $7,594 -$7,594 VISION INSURANCE 100.15.1535.61513 $3 $0 LIFE INSURANCE 100.15.1535.61615 $55 $52 $62 -$62 IMRF 100.15.1535.61710 $3,341 $3,103 $2,227 -$2,227 SOCIAL SECURITY 100.15.1535.61725 $2,377 $3,030 $2,853 -$2,853 MEDICARE 100.15.1535.61730 $556 $709 $667 -$667 SEASONAL EMPLOYEES 100.15.1535.61060 $1,071 $5,860 $0 ADVERTISING 100.15.1535.62205 $798 $0 POSTAGE CHARGEBACKS 100.15.1535.62275 $1 $0 FOOD 100.15.1535.65025 $24 $75 $0 OTHER PROGRAM COSTS 100.15.1535.62490 $6,075 $5,991 $10,000 $10,000 $0 Total Ofce Of Sustainability:$57,632 $61,930 $69,415 $10,000 -$59,415 Financial Administratio n REGULAR PAY 100.15.1555.61010 $352,105 $272,101 $329,327 $346,593 $17,266 OVERTIME PAY 100.15.1555.61110 $0 $0 $1,000 $1,000 $0 HEALTH INSURANCE 100.15.1555.61510 $47,107 $35,156 $46,249 $45,390 -$859 VISION INSURANCE 100.15.1555.61513 $22 $0 $35 $35 LIFE INSURANCE 100.15.1555.61615 $482 $392 $342 $305 -$37 AUTO ALLOWANCE 100.15.1555.61625 $2,490 $3,735 $3,735 $3,424 -$311 CELL PHONE ALLOWANCE 100.15.1555.61626 $900 $900 $900 $825 -$75 IMRF 100.15.1555.61710 $29,834 $25,658 $15,940 $11,473 -$4,467 SOCIAL SECURITY 100.15.1555.61725 $20,580 $17,546 $19,377 $20,709 $1,332 MEDICARE 100.15.1555.61730 $4,932 $4,477 $4,843 $5,088 $245 CONSULTING SERVICES 100.15.1555.62185 $0 $361 $25,000 $10,000 -$15,000 ADVERTISING 100.15.1555.62205 $272 $224 $1,000 $1,000 $0 POSTAGE CHARGEBACKS 100.15.1555.62275 $21 $0 OVERNIGHT MAIL CHARGES 100.15.1555.62280 $0 $0 $100 $100 $0 TRAINING & TRAVEL 100.15.1555.62295 $86 $50 $1,600 $4,000 $2,400 MEMBERSHIP DUES 100.15.1555.62360 $1,770 $2,960 $1,600 $1,600 $0 COPY MACHINE CHARGES 100.15.1555.62380 $97 $0 INSURANCE PREMIUM 100.15.1555.62615 $0 $900 $50 $50 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 102 BOOKS, PUBLICATIONS, MAPS 100.15.1555.65010 $0 $300 $300 $0 OFFICE SUPPLIES 100.15.1555.65095 $65 $0 $1,200 $1,200 $0 INTEREST EXPEN SE 100.15.1555.61655 $7,300 $0 OTHER PROGRAM COSTS 100.15.1555.62490 $0 $40 $100 $100 $0 TRANSFER TO SSA9 100.15.1555.66029 $0 $206,750 $206,750 TRANSFER TO INSURANCE - RISK 100.15.1555.66030 $10,164 $1,400,004 $750,000 $787,500 $37,500 TRANSFER TO INSURANCE 100.15.1555.66130 $1,400,000 $0 Total Financial Administration:$1,878,206 $1,764,526 $1,202,663 $1,447,442 $244,779 Revenue & Collections REGULAR PAY 100.15.1560.61010 $242,303 $231,230 $249,011 $256,906 $7,895 TEMPORARY EMPLOYEES 100.15.1560.61055 $0 $4,561 $0 OVERTIME PAY 100.15.1560.61110 $4,073 $0 $2,100 $2,100 $0 TERMINATION PAYOUTS 100.15.1560.61415 $0 $4,955 $0 ANNUAL SICK LEAVE PAYOUT 100.15.1560.61420 $766 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)100.15.1560.61430 $2,830 $0 HEALTH INSURANCE 100.15.1560.61510 $28,276 $27,137 $32,141 $30,990 -$1,151 VISION INSURANCE 100.15.1560.61513 $140 $94 $87 -$7 LIFE INSURANCE 100.15.1560.61615 $194 $171 $146 $140 -$6 UNIVERSAL LIFE 100.15.1560.61620 $2,640 $0 IMRF 100.15.1560.61710 $20,736 $19,724 $12,053 $8,504 -$3,549 SOCIAL SECURITY 100.15.1560.61725 $14,881 $14,431 $15,440 $15,929 $489 MEDICARE 100.15.1560.61730 $3,480 $3,375 $3,611 $3,726 $115 SEASONAL EMPLOYEES 100.15.1560.61060 $12,416 $6,663 $40,000 -$40,000 PRINTING 100.15.1560.62210 $6,400 $8,451 $0 OFFICE EQUIPMENT MAINT 100.15.1560.62235 $0 $0 $100 $100 $0 POSTAGE CHARGEBACKS 100.15.1560.62275 $143 $76 $1,000 $1,000 $0 TRAINING & TRAVEL 100.15.1560.62295 $182 $182 $3,000 $3,000 $0 POSTAGE 100.15.1560.62315 $42,956 $25,201 $39,500 $39,500 $0 COPY MACHINE CHARGES 100.15.1560.62380 $865 $147 $0 ARMORED CAR SERVICES 100.15.1560.62431 $23,200 $33,261 $17,000 $35,000 $18,000 BANK SERVICE CHARGES 100.15.1560.62705 $223,652 $204,312 $200,000 $250,000 $50,000 REVENUE SHARING AGREEMENTS 100.15.1560.62706 $1,000 $0 TELECOMMUNICATIONS 100.15.1560.64505 $79 $0 UTILITY TAX AUDIT SERVICES 100.15.1560.64541 $4,691 $6,299 $10,800 $10,800 $0 PERSONAL COMPUTER SOFTWARE 100.15.1560.64545 $60,000 $56,237 $60,000 $60,000 $0 LICENSING/REGULATORY SUPP 100.15.1560.65045 $176,429 $47,861 $30,000 $30,000 $0 OFFICE SUPPLIES 100.15.1560.65095 $3,580 $4,318 $4,000 $4,000 $0 BAD DEBT EX PENSE 100.15.1560.66017 $20,000 $0 RENTAL OF AUTO-FLEET MAINTENANCE 100.15.1560.62305 $443 $0 TRANSFERS TO OTHER FUNDS 100.15.1560.66020 $200,000 $275,000 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 103 TRANSFERS TO DEBT SERVICE FUND 100.15.1560.69320 $1,503,542 $0 $600,000 $600,000 Total R evenue & Collections:$2,596,161 $977,326 $719,996 $1,351,783 $631,787 Accounting REGULAR PAY 100.15.1570.61010 $329,995 $312,796 $398,461 $309,173 -$89,288 PERMANENT PART-TIME 100.15.1570.61050 $2,840 $0 OVERTIME PAY 100.15.1570.61110 $219 $0 TERMINATION PAYOUTS 100.15.1570.61415 $5,575 $0 ANNUAL SICK LEAVE PAYOUT 100.15.1570.61420 $0 $559 $0 HEALTH INSURANCE 100.15.1570.61510 $60,070 $54,820 $69,656 $62,044 -$7,612 VISION INSURANCE 100.15.1570.61513 $74 $111 $66 -$45 LIFE INSURANCE 100.15.1570.61615 $329 $269 $279 $208 -$71 IMRF 100.15.1570.61710 $28,494 $25,995 $19,286 $10,234 -$9,052 SOCIAL SECURITY 100.15.1570.61725 $24,464 $21,938 $24,705 $19,169 -$5,536 MEDICARE 100.15.1570.61730 $5,721 $5,131 $5,778 $4,483 -$1,295 SEASONAL EMPLOYEES 100.15.1570.61060 $67,500 $47,770 $120,000 $50,000 -$70,000 AUDITING 100.15.1570.62110 $111,419 $114,214 $115,000 $115,000 $0 CONSULTING SERVICES 100.15.1570.62185 $6,760 $69,690 $15,000 $80,000 $65,000 ADVERTISING 100.15.1570.62205 $80 $305 $2,000 $2,000 $0 POSTAGE CHARGEBACKS 100.15.1570.62275 $2,615 $0 OVERNIGHT MAIL CHARGES 100.15.1570.62280 $0 $0 $500 $500 $0 TRAINING & TRAVEL 100.15.1570.62295 $0 $0 $1,600 $1,600 $0 MEMBERSHIP DUES 100.15.1570.62360 $1,130 $380 $1,000 $1,000 $0 COPY MACHINE CHARGES 100.15.1570.62380 $1,452 $0 BOOKS, PUBLICATIONS, MAPS 100.15.1570.65010 $0 $200 $200 $0 OFFICE SUPPLIES 100.15.1570.65095 $73 $414 $900 $900 $0 OTHER PROGRAM COSTS 100.15.1570.62490 $223 $0 OTHER CHARGES 100.15.1570.62605 $390 $0 Total Accounting:$649,348 $654,354 $774,476 $656,577 -$117,899 Tax Assessment Advocacy REGULAR PAY 100.15.1571.61010 $69,048 $76,073 $75,732 $76,645 $913 TEMPORARY EMPLOYEES 100.15.1571.61055 $1,370 $0 OVERTIME PAY 100.15.1571.61110 $1,752 $0 $5,000 $5,000 $0 HEALTH INSURANCE 100.15.1571.61510 $21,428 $22,699 $22,702 $23,507 $805 LIFE INSURANCE 100.15.1571.61615 $48 $48 $51 $47 -$4 IMRF 100.15.1571.61710 $5,974 $6,256 $3,665 $2,537 -$1,128 SOCIAL SECURITY 100.15.1571.61725 $3,836 $4,163 $4,695 $4,752 $57 MEDICARE 100.15.1571.61730 $897 $974 $1,098 $1,111 $13 POSTAGE CHARGEBACKS 100.15.1571.62275 $1 $0 PERSONAL COMPUTER SOFTWARE 100.15.1571.64545 $1,438 $700 $1,500 $1,500 $0 Total Tax Assessment Advocacy:$105,792 $110,914 $114,443 $115,100 $657 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 104 Purchasing REGULAR PAY 100.15.1575.61010 $245,402 $269,315 $271,289 $261,900 -$9,389 OVERTIME PAY 100.15.1575.61110 $0 $600 -$600 HEALTH INSURANCE 100.15.1575.61510 $57,266 $63,942 $60,858 $55,741 -$5,117 VISION INSURANCE 100.15.1575.61513 $72 $72 $67 -$5 LIFE INSURANCE 100.15.1575.61615 $186 $190 $196 $176 -$20 IMRF 100.15.1575.61710 $20,676 $22,088 $13,130 $8,670 -$4,460 SOCIAL SECURITY 100.15.1575.61725 $14,491 $15,953 $16,820 $16,238 -$582 MEDICARE 100.15.1575.61730 $3,389 $3,731 $3,934 $3,798 -$136 ADVERTISING 100.15.1575.62205 $0 $0 $200 $200 $0 PRINTING 100.15.1575.62210 $0 $100 $100 $0 TRAINING & TRAVEL 100.15.1575.62295 $0 $0 $1,600 $1,600 $0 MEMBERSHIP DUES 100.15.1575.62360 $220 $175 $1,000 $1,000 $0 TELECOMMUNICATIONS - WIRELESS 100.15.1575.64540 $158 $360 $275,000 $275,000 BOOKS, PUBLICATIONS, MAPS 100.15.1575.65010 $0 $300 $300 $0 OFFICE SUPPLIES 100.15.1575.65095 $329 $414 $2,000 $2,000 $0 IT COMPUTER HARDWARE 100.15.1575.65555 $1,401 $0 Total P urchasing:$343,518 $376,242 $372,099 $626,790 $254,691 Co mmunity Arts PERMANENT PART-TIME 100.15.1580.61050 $0 $0 $38,000 $38,000 SOCIAL SECURITY 100.15.1580.61725 $0 $0 $2,356 $2,356 MEDICARE 100.15.1580.61730 $0 $0 $551 $551 GENERAL ADMINISTRATION & SUPPORT 100.15.1580.66040 $31,772 $43,791 $50,000 $55,000 $5,000 Total C ommunity Arts:$31,772 $43,791 $50,000 $95,907 $45,907 Administrative Hearings REGULAR PAY 100.15.1585.61010 $68,740 $75,751 $74,805 $74,805 $0 ANNUAL SICK LEAVE PAYOUT 100.15.1585.61420 $0 $838 $0 HEALTH INSURANCE 100.15.1585.61510 $7,804 $8,246 $8,256 $8,548 $292 LIFE INSURANCE 100.15.1585.61615 $47 $48 $49 $44 -$5 IMRF 100.15.1585.61710 $5,859 $6,297 $3,621 $2,476 -$1,145 SOCIAL SECURITY 100.15.1585.61725 $4,212 $4,617 $4,638 $4,638 $0 MEDICARE 100.15.1585.61730 $985 $1,080 $1,085 $1,085 $0 TRAINING & TRAVEL 100.15.1585.62295 $30 $0 SERVICE AGREEMENTS/ CONTRACTS 100.15.1585.62509 $34,300 $56,270 $120,000 $120,000 $0 OFFICE SUPPLIES 100.15.1585.65095 $524 $393 $750 $750 $0 Total Administrative Hearings:$122,501 $153,540 $213,204 $212,345 -$859 Ofce Of Equity And Empowerment N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 105 OTHER PROGRAM COSTS 100.15.1590.62490 $0 $0 $25,000 $25,000 $0 GENERAL ADMINISTRATION & SUPPORT 100.15.1590.66040 $125 $0 $10,000 $10,000 $0 Total Ofce Of Equity And Empowerment:$125 $0 $35,000 $35,000 $0 Econ. Development REGULAR PAY 100.15.5300.61010 $148,180 $192,969 $258,725 $278,783 $20,058 OVERTIME PAY 100.15.5300.61110 $0 $0 $5,172 $5,172 $0 HEALTH INSURANCE 100.15.5300.61510 $15,403 $44,186 $57,322 $50,064 -$7,258 VISION INSURANCE 100.15.5300.61513 $112 $112 $103 -$9 LIFE INSURANCE 100.15.5300.61615 $126 $160 $158 $205 $47 AUTO ALLOWANCE 100.15.5300.61625 $225 $450 $450 $413 -$37 CELL PHONE ALLOWANCE 100.15.5300.61626 $750 $900 $900 $825 -$75 IMRF 100.15.5300.61710 $12,413 $15,771 $12,523 $9,228 -$3,295 SOCIAL SECURITY 100.15.5300.61725 $8,887 $11,318 $16,125 $17,362 $1,237 MEDICARE 100.15.5300.61730 $2,078 $2,647 $3,772 $4,061 $289 CONSULTING SERVICES 100.15.5300.62185 $5,100 $9,016 $10,000 $10,000 $0 PRINTING 100.15.5300.62210 $1,856 $0 $180 -$180 POSTAGE CHARGEBACKS 100.15.5300.62275 $2,679 $0 OVERNIGHT MAIL CHARGES 100.15.5300.62280 $0 $200 -$200 TRAINING & TRAVEL 100.15.5300.62295 $35 $685 $1,600 $1,600 $0 POSTAGE 100.15.5300.62315 $0 $100 -$100 MEMBERSHIP DUES 100.15.5300.62360 $1,328 $729 $1,000 $1,000 $0 ECONOMIC DEVELOPMENT PARTNERSHIP CONTRIBUTIONS 100.15.5300.62659 $98,424 $55,455 $82,000 $82,000 $0 BUSINESS RETENTION / EXPANSION INVESTMENTS 100.15.5300.62662 $3,236 $50 $0 WORKFORCE DEVELOPMENT 100.15.5300.62663 $112,000 $77,388 $15,000 -$15,000 ENTREPRENEURSHIP SUPPORT 100.15.5300.62664 $100,845 $34,014 $50,000 $50,000 $0 BOOKS, PUBLICATIONS, MAPS 100.15.5300.65010 $79 $189 $0 OFFICE SUPPLIES 100.15.5300.65095 $12 $0 $500 -$500 OTHER PROGRAM COSTS 100.15.5300.62490 $16,716 $26,938 $0 FITNESS INCENTIVE 100.15.5300.65141 $300 $0 BUSINESS DISTRICT IMPROVEMENTS 100.15.5300.65522 $121,006 $136,380 $250,000 $500,000 $250,000 Total Econ. Development:$651,678 $609,357 $765,839 $1,010,816 $244,977 Total City Manager's Ofce:$8,716,576 $6,518,858 $6,232,880 $8,143,075 $1,910,195 Total Expenditures:$8,716,576 $6,518,858 $6,232,880 $8,143,075 $1,910,195 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 106 Law Department Nicholas Cummings Corporation Counsel The Evanston Law Department is committed to managing risk to the Corporation and working with various departments to execute their goals. With a full-time staff of seven, including ve attorneys, the Law Department is actively involved in almost every aspect of City operations, whether it is reviewing or drafting contracts; drafting leg islation; responding to and providing advice pertaining to FOIA and OMA; providing advice and counsel to City departments and elected ofcials; prosecuting City trafc tickets and ordinance violations and defending the City in litigation. The Law Department is also responsible for the provision of liquor licenses in the City and works with the Community Development and the Evanston Police Department to enforce the City Code. Revenues Summary 512,000 -$25,000 (-4.66% vs. prior year) Law Department Proposed and Historical Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 0 100k 200k 300k 400k 500k 600k 700k Expenditures Summary 988,558 $18,217 (1.88% vs. prior year) City of Evanston | Budget Book 2023 Page 107 Law Department Proposed and Historical Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 0 1,000k 250k 500k 750k 1,250k Revenues by Type Revenue Source Licenses, Permits and Fees $374,900 $500,913 $537,000 $512,000 -$25,000 -4.7% Fines and Forfei tures -$160 $0 N/A Other Revenue $36 $2,361 $0 N/A Total Revenue Source:$374,777 $503,274 $537,000 $512,000 -$25,000 -4.7% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 108 Expenditures by Type Budgeted Expenditures by Type Salary and Benefits (90.6%)Salary and Benefits (90.6%) Salary and Benefits (90.6%) Services and Supplies (9.4%)Services and Supplies (9.4%) Services and Supplies (9.4%) Expense Objects Sal ary and Benets $421,685 $499,334 $881,891 $895,158 $13,267 1.5% Services and Suppl ies $82,908 $39,172 $88,450 $93,400 $4,950 5.6% Insurance and Other Chargebacks $7,047 $0 N/A Total Expense Objects:$511,640 $538,507 $970,341 $988,558 $18,217 1.9% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 109 Performance Meas ures Department Goal:Provide advice and support to City departments and elected ofcials to achieve their goals while limiting the nancial risk prole to the Corporation. Performance Measures: Measure Type of Measure FY 2021 Actual FY 2022 Estimate FY 2023 Proj ected Activity: Draft resolutions and ordinances # of resolutions and ordinances delivered Output Ord- 126 Res- 134 Ord- 135 Res- 125 Ord- 140 Res- 130 Activity: Reduce expenditures on litigation Fee paid for outside counsel and settlements/judgments (excluding Workers Compensation) Effectiveness $806,398 $2.1 M $1,500,000 Activity: Issue liquor licenses # of liquor licenses issued Output 185 285 300 Activity: Work with Evanston P olice Department to enforce the City Code # of trafc/city violations resolved Output 3,611 1,750 2,000 Activity: Respond to requests for Legal Assistance # of Requests for Legal Assistance Completed Output 217 220 300 Activity: Respond to Freedom of Information Act (FOIA) requests # of FOIA Requested Responded To Output 223 185 200 Issues Affecting 2023 Budget The Class and Compensation Study completed by Baker Tilly could have a signicant impact on salaries. The Law Department will likely enter 2023 with a vacant position, which may cause an increase in the use of outside counsel. While the Law Department may be assigned a limited number of FOIA requests, the Department offers advice and counsel on many more. At the time of this narrative, the City has received 2076 FOIA requests. Upcoming Initiatives Work with IT and the Collector’s Ofce to bring the application and payment process for liquor licensing to an online platform. In conjunction with the City Policy Coordinator, monitor proposed and potential state laws that can or will have an impact on the City, its operations and residents. In conjunction with the City Manager’s Ofce, conduct a comprehensive review of the City Code, looking for conicts within the Code and with state law. Identify opportunities for training and education for staff to increase knowledge surrounding real estate and land use. Revenue Detail Revenue Law Legal Administration Licenses, Permits and Fees N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 110 LIQUOR LICENSES 100.17.1705.52040 $372,150 $494,833 $525,000 $500,000 -$25,000 ONE DAY LIQUOR LICENSE 100.17.1705.52041 $2,750 $6,080 $12,000 $12,000 $0 Total Licenses, P ermits and Fees:$374,900 $500,913 $537,000 $512,000 -$25,000 Fines and Forfeitures NON PARKING ORDINANCE VIOLATIONS 100.17.1705.52570 -$160 $0 Total Fines and Forfeitures:-$160 $0 Other Revenue MISCELLANEOUS REVENUE 100.17.1705.56045 $36 $2,361 $0 Total Other Revenue:$36 $2,361 $0 Total Legal Administration:$374,777 $503,274 $537,000 $512,000 -$25,000 Total Law:$374,777 $503,274 $537,000 $512,000 -$25,000 Total Revenue:$374,777 $503,274 $537,000 $512,000 -$25,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Expenditures Detail Expenditures Law Legal Administration REGULAR PAY 100.17.1705.61010 $332,359 $395,995 $706,182 $722,009 $15,827 TERMINATION PAYOUTS 100.17.1705.61415 $12,377 $0 $0 HEALTH INSURANCE 100.17.1705.61510 $28,378 $47,918 $82,520 $89,237 $6,717 VISION INSURANCE 100.17.1705.61513 $84 $76 $138 $62 LIFE INSURANCE 100.17.1705.61615 $416 $471 $528 $758 $230 AUTO ALLOWANCE 100.17.1705.61625 $1,689 $3,888 $4,635 $4,249 -$386 CELL PHONE ALLOWANCE 100.17.1705.61626 $413 $825 $900 $825 -$75 IMRF 100.17.1705.61710 $28,749 $32,385 $34,180 $23,899 -$10,281 SOCIAL SECURITY 100.17.1705.61725 $14,024 $14,400 $42,550 $43,499 $949 MEDICARE 100.17.1705.61730 $3,280 $3,368 $10,320 $10,543 $223 LEGAL SERVICES- GENERAL 100.17.1705.62130 $18,791 $11,150 $20,000 $20,000 $0 POSTAGE CHARGEBACKS 100.17.1705.62275 $123 $0 TRAINING & TRAVEL 100.17.1705.62295 $1,270 $2,259 $5,500 $7,500 $2,000 POSTAGE 100.17.1705.62315 $230 $482 $250 $400 $150 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 $ C hange) City of Evanston | Budget Book 2023 Page 111 COURT COST/LITIGATION 100.17.1705.62345 $7,460 $3,579 $20,000 $20,000 $0 MEMBERSHIP DUES 100.17.1705.62360 $5,007 $3,519 $3,200 $5,000 $1,800 COPY MACHINE CHARGES 100.17.1705.62380 $663 $100 $0 SERVICE AGREEMENTS/ CONTRACTS 100.17.1705.62509 $30,532 $0 $25,000 $25,000 $0 BANK SERVICE CHARGES 100.17.1705.62705 $20 $22 $0 BOOKS, PUBLICATIONS, MAPS 100.17.1705.65010 $18,162 $17,359 $13,500 $13,500 $0 FOOD 100.17.1705.65025 $39 $0 OFFICE SUPPLIES 100.17.1705.65095 $611 $701 $1,000 $2,000 $1,000 TRANSFER TO INSURANCE - RISK 100.17.1705.66030 $7,047 $0 Total Legal Administration:$511,640 $538,507 $970,341 $988,558 $18,217 Total Law:$511,640 $538,507 $970,341 $988,558 $18,217 Total Expenditures:$511,640 $538,507 $970,341 $988,558 $18,217 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 $ C hange) City of Evanston | Budget Book 2023 Page 112 Administrative Services Michael Rivera Interim Administrative Services Director The Administrative Services Department is comprised of four divisions: Human Resources (HR), Information Technology (IT), Parking, Facilities & Fleet Management (FFM). HR is charged with recruiting and hiring quality staff along with City-wide training efforts. IT meets the business and technology needs of the City by manag ing and servicing hardware/infrastructure and cybersecurity initiatives. Parking is responsible for operations and management of garag es and parking spaces. FFM: The Facilities team manages and performs preventative maintenance and repairs on City buildings. Fleet Management maintains and manages City equipment along with providing snow operations. Revenues Summary 3,050,000 -$382,000 (-11.13% vs. prior year) Administrative Services Proposed and Historical Budget vs . Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 0 1M 2M 3M 4M 5M Expenditures Summary 12,537,670 $969,528 (8.38% vs. prior year) City of Evanston | Budget Book 2023 Page 113 Administrative Services Proposed and Historical Budget vs . Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 0 2.5M 5M 7.5M 10M 12.5M 15M Revenues by Type Revenue Source Licenses, Permits and Fees $527,478 $485,000 -$485,000 -100% Charges for Services $44,852 $19,192 $57,000 -$57,000 -100% Fines and Forfei tures $2,423,958 $3,075,670 $2,890,000 $3,050,000 $160,000 5.5% Other Revenue $20 $672 $0 $0 $0 0% Total Revenue Source:$2,468,830 $3,623,013 $3,432,000 $3,050,000 -$382,000 -11.1% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 114 Expenditures by Type Budgeted Expenditures by Type Salary and Benefits (62.4%)Salary and Benefits (62.4%) Salary and Benefits (62.4%) Services and Supplies (35.9%)Services and Supplies (35.9%) Services and Supplies (35.9%) Interfund Transfers (1.6%)Interfund Transfers (1.6%) Interfund Transfers (1.6%) Capital Outlay (0.05%)Capital Outlay (0.05%) Capital Outlay (0.05%) Expense Objects Sal ary and Benets $5,766,558 $6,113,648 $7,212,416 $7,824,244 $611,828 8.5% Services and Suppl ies $3,473,450 $4,891,585 $4,354,226 $4,506,926 $152,700 3.5% Miscellaneous $1,500 $0 $0 $0 $0 0% Capital Outlay $2,894 $1,380 $1,500 $6,500 $5,000 333.3% Interfund Transfers $31,297 $0 $0 $200,000 $200,000 N/A Insurance and Other Chargebacks $19,479 $16,412 $0 $0 $0 0% Total Expense Objects:$9,295,178 $11,023,025 $11,568,142 $12,537,670 $969,528 8.4% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 115 Performance Meas ures Department Goal:The Administ rative Services Department strives to enhance the experience residents, businesses, and visitors have in the C ity of Evanst on and provide a high level of service and support to its internal departments. The staff is dedicated to providing high-quality cust omer service delivered with professionalism and pride and works hard to ensure everyone has an enjoyable experience wit h the City. Performance Measures:  Measure Type of Measure FY 2021 Actual FY 2022 Estimate FY 2023 Projected Activity: Fleet Repairs and Maintenance # of in-house/outside vendor maint. visits Output 614 825 850 # of in-house/outside vendor repair visits Output 3,985 4,400 4,600 Activity: Expand Parking P rogram # of ParkEvanston App transactions Output 895,406 1,050,000 1,150,000 # of Pay Station transactions Output 1,016,244 1,000,000 950,000 # of Single Space Meter transactions Output 53,074 30,000 X Activity: IT Assistance # of service tickets Output 6,500 6,620 6750 Activity: Facilities Repairs and Maintenance # of 311 tickets Output 1,277 1,800 1,000 # of VueWorks Planned Maintenance tickets Output X 2,419 3,200 Two mechanics were on light duty for most of 2021, and there were numerous COVID-19 absences Single space meters are being phased out as equipment is no longer operational and in need of replacement. CIP funds are being used to purchase the replacement pay stations. Many C ity employees worked remotely during the pandem ic so there were less repair/maintenance requests to buildings/ofces/etc. Some of the other work that was performed during that time was not entered through the 311 system, including emergency response assistance. VueWorks is a new software (started summer 2022) that Facilities Management is using to mark the work required on planned maintenance work orders only at this point. Staff will try to incorporate other, non-public 311 orders to VueWorks later in 2022, as well. 1 2 3 4 1 2 3 4 City of Evanston | Budget Book 2023 Page 116 Issues Affecting 2023 Budget Administrative Services staff have been working for several years at a reduced stafng level. Productivity, maintenance concerns, and employee morale have suffered due to the increase in demands without proper stafng levels. Although salary saving s were benecial for budget reasons, the Department needs to “right-size” its workforce to continue its efcient and robust operations. The City continues to experience personnel recruitment and retention challenges due to a tight labor market. Signicant funds continue to be expended to advertise positions, attract talent, and properly verify candidates for hire. Recruitment will be difcult in the coming years as retirements occur across all departments.  Availability of replacement Facilities and Fleet equipment is anticipated to be problematic. Lead times for equipment have stretched out to 24 months and only a limited number of build slots are available. The Parking Fund has seen a decline since the beginning of COVID-19. Fewer people commute to work/ park in the garages/patronize businesses for extended periods, and revenue has decreased. Levels increased slightly in 2022, but not to the level staff were estimating . Due to ination, costs for IT, FFM, and maintenance items continue to increase and additional funds will be needed to continue secure and effective operations for its employees and residents. In addition, Human Resources would like to continue expanding the training of all City staff. In order to move forward with training/learning opportunities, the division will need additional funding.  Upcoming Initiatives FFM staff will continue to expand on its use of the VueWorks prog ram in order to better plan maintenance, replacements and improvements at our City Facilities in a manner that is proactive rather than reactive. Parking staff will be reviewing a parking study report prepared by a consultant, and bringing forward any thoughtful changes to City Council for review. Human Resources will continue to expand its training for all City employees, ensuring all staff are working at the best of their abilities to provide services for the City. IT staff will continue to work on expanding cyber security ensuring the City assets are kept safe, and continue to work on the City’s website ensuring accessibility. FFM and Parking will review the Fleet Electrication Study and begin to implement in a phased manner and pace that is nancially responsible while still reaching our CARP g oals. Revenue Detail Revenue Administrative Services Human Resource Division MISCELLANEOUS REVENUE 100.19.1929.56045 $20 $72 $0 Total Human R esource Division:$20 $72 $0 Informatio n Technology Divi. MISCELLANEOUS REVENUE 100.19.1932.56045 $600 $0 Total Information Technology Divi.:$0 $600 $0 Parking Enforcement & Tickets TICKET FINES-PARKING 100.19.1941.52505 $2,402,138 $3,075,670 $2,800,000 $3,000,000 $200,000 BOOT RELEASE FEE 100.19.1941.52530 $21,820 $0 $90,000 $50,000 -$40,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 117 Total P arking Enforcement & Tickets:$2,423,958 $3,075,670 $2,890,000 $3,050,000 $160,000 School Crossing Guards PARKING ENFORCEMT REIMB 100.19.1942.53516 $44,852 $19,192 $57,000 -$57,000 Total School Crossing Guards:$44,852 $19,192 $57,000 -$57,000 Facilities INFRASTRUCTURE MAINTENANCE FEE 100.19.1950.51577 $527,478 $485,000 -$485,000 Total Facilities:$0 $527,478 $485,000 $0 -$485,000 Total Administrative Services:$2,468,830 $3,623,013 $3,432,000 $3,050,000 -$382,000 Total Revenue:$2,468,830 $3,623,013 $3,432,000 $3,050,000 -$382,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Expenditures Detail Budgeted Expenditures by Division Information Technology Divi. (31.3%)Information Technology Divi. (31.3%) Information Technology Divi. (31.3%) Facilities (31.2%)Facilities (31.2%) Facilities (31.2%) Human Resource Division (15.3%)Human Resource Division (15.3%) Human Resource Division (15.3%) Parking Enforcement & Tickets (12.3%)Parking Enforcement & Tickets (12.3%) Parking Enforcement & Tickets (12.3%) Adm.Services- General Support (3.3%)Adm.Services- General Support (3.3%) Adm.Services- General Support (3.3%) Human Resource Divi. - Payroll (2.4%)Human Resource Divi. - Payroll (2.4%) Human Resource Divi. - Payroll (2.4%) School Crossing Guards (2.3%)School Crossing Guards (2.3%) School Crossing Guards (2.3%) Misc. Expenditures / Benefits (1.9%)Misc. Expenditures / Benefits (1.9%) Misc. Expenditures / Benefits (1.9%) Expenditures Administrative Services Adm.Services- General Support REGULAR PAY 100.19.1905.61010 $153,864 $92,114 $248,193 $319,068 $70,875 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 118 HEALTH INSURANCE 100.19.1905.61510 $16,771 $12,708 $42,031 $56,807 $14,776 VISION INSURANCE 100.19.1905.61513 $0 $112 $102 -$10 LIFE INSURANCE 100.19.1905.61615 $192 $122 $332 $304 -$28 AUTO ALLOWANCE 100.19.1905.61625 $1,868 $2,179 $3,735 $3,424 -$311 CELL PHONE ALLOWANCE 100.19.1905.61626 $750 $525 $900 $825 -$75 IMRF 100.19.1905.61710 $13,388 $7,245 $12,012 $10,561 -$1,451 SOCIAL SECURITY 100.19.1905.61725 $8,273 $5,544 $14,384 $18,059 $3,675 MEDICARE 100.19.1905.61730 $2,147 $1,299 $3,666 $4,688 $1,022 SERVICE AGREEMENTS/ CONTRACTS 100.19.1905.62509 $513 $0 OFFICE SUPPLIES 100.19.1905.65095 $419 $0 Total Adm.Services- General Support:$198,185 $121,736 $325,365 $413,838 $88,473 Human Resource Divi. - Payroll REGULAR PAY 100.19.1915.61010 $217,870 $241,293 $239,972 $251,029 $11,057 OVERTIME PAY 100.19.1915.61110 $229 $0 ANNUAL SICK LEAVE PAYOUT 100.19.1915.61420 $0 $559 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)100.19.1915.61430 $0 $6,465 $0 HEALTH INSURANCE 100.19.1915.61510 $17,459 $18,817 $18,498 $17,664 -$834 VISION INSURANCE 100.19.1915.61513 $76 $76 $70 -$6 LIFE INSURANCE 100.19.1915.61615 $213 $228 $235 $228 -$7 CELL PHONE ALLOWANCE 100.19.1915.61626 $0 $462 $462 IMRF 100.19.1915.61710 $17,250 $26,052 $11,615 $8,310 -$3,305 SOCIAL SECURITY 100.19.1915.61725 $12,415 $15,228 $14,878 $15,593 $715 MEDICARE 100.19.1915.61730 $2,904 $3,720 $3,480 $3,647 $167 POSTAGE CHARGEBACKS 100.19.1915.62275 $438 $15 $0 TRAINING & TRAVEL 100.19.1915.62295 $1,013 $525 $1,050 $1,050 $0 POSTAGE 100.19.1915.62315 $14 $36 $0 MEMBERSHIP DUES 100.19.1915.62360 $516 $1,049 $250 $250 $0 SERVICE AGREEMENTS/ CONTRACTS 100.19.1915.62509 $13,354 $0 BOOKS, PUBLICATIONS, MAPS 100.19.1915.65010 $0 $0 $450 $450 $0 MINOR EQUIPMENT & TOOLS 100.19.1915.65085 $832 $832 $0 OFFICE SUPPLIES 100.19.1915.65095 $0 $0 $4,500 -$4,500 Total Human R esource Divi. - Payroll:$284,277 $315,124 $295,004 $298,753 $3,749 Human Resource Division REGULAR PAY 100.19.1929.61010 $449,138 $459,740 $842,649 $1,069,553 $226,904 OVERTIME PAY 100.19.1929.61110 $0 $525 $0 TERMINATION PAYOUTS 100.19.1929.61415 $0 $98,903 $0 HEALTH INSURANCE 100.19.1929.61510 $62,540 $65,892 $132,817 $165,330 $32,513 VISION INSURANCE 100.19.1929.61513 $158 $186 $309 $123 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 119 LIFE INSURANCE 100.19.1929.61615 $388 $344 $662 $766 $104 AUTO ALLOWANCE 100.19.1929.61625 $225 $0 $825 $825 SHOE ALLOWANCE 100.19.1929.61630 $0 $180 $180 $0 FLEXIBLE SPENDING ACCOUNT MAINTENANCE FEES 100.19.1929.61665 $16,438 $14,752 $18,000 -$18,000 IMRF 100.19.1929.61710 $37,869 $43,154 $40,817 $35,403 -$5,414 SOCIAL SECURITY 100.19.1929.61725 $26,766 $31,080 $52,297 $66,432 $14,135 MEDICARE 100.19.1929.61730 $6,260 $7,909 $12,231 $15,537 $3,306 SEASONAL EMPLOYEES 100.19.1929.61060 $2,021 $4,577 $0 EMPLOYMENT TESTING SERVICES 100.19.1929.62160 $51,840 $85,868 $65,000 $115,000 $50,000 CONSULTING SERVICES 100.19.1929.62185 $92,199 $0 MEDICAL/HOSPITAL SERVICES 100.19.1929.62270 $31,578 $28,222 $48,000 $60,000 $12,000 TEST ADMINISTRATION 100.19.1929.62274 $27,157 $26,328 $50,000 -$50,000 TRAINING & TRAVEL 100.19.1929.62295 $1,165 $1,392 $4,300 $6,000 $1,700 CITY WIDE TRAINING 100.19.1929.62310 $22,662 $13,524 $21,000 $85,000 $64,000 MEMBERSHIP DUES 100.19.1929.62360 $724 $339 $1,000 $2,000 $1,000 COPY MACHINE CHARGES 100.19.1929.62380 $494 $74 $0 SERVICE AGREEMENTS/ CONTRACTS 100.19.1929.62509 $36,261 $33,658 $40,000 $40,000 $0 RECRUITMENT 100.19.1929.62512 $50,351 $36,956 $35,000 $70,000 $35,000 UNEMP. COMP. & ADMIN. FEE 100.19.1929.62630 $149,462 $27,083 $155,000 $155,000 $0 BOOKS, PUBLICATIONS, MAPS 100.19.1929.65010 $37 $0 $500 $500 $0 FOOD 100.19.1929.65025 $0 $0 $2,000 $2,000 OFFICE SUPPLIES 100.19.1929.65095 $557 $447 $3,900 $6,400 $2,500 OTHER COMMODITIES 100.19.1929.65125 $6,251 $19,279 $15,000 $24,000 $9,000 TRANSFER TO INSURANCE - RISK 100.19.1929.66030 $98 $0 Total Human R esource Division:$980,283 $1,092,402 $1,538,539 $1,920,235 $381,696 Informatio n Technology Divi. REGULAR PAY 100.19.1932.61010 $1,186,474 $1,173,380 $1,210,558 $1,377,949 $167,391 OVERTIME PAY 100.19.1932.61110 $236 $0 $0 TERMINATION PAYOUTS 100.19.1932.61415 $1,504 $0 HEALTH INSURANCE 100.19.1932.61510 $163,374 $181,872 $168,729 $222,520 $53,791 VISION INSURANCE 100.19.1932.61513 $220 $221 $136 -$85 LIFE INSURANCE 100.19.1932.61615 $1,232 $1,149 $1,111 $1,021 -$90 CELL PHONE ALLOWANCE 100.19.1932.61626 $1,764 $2,514 $1,764 $3,267 $1,503 IMRF 100.19.1932.61710 $98,962 $95,635 $58,591 $45,610 -$12,981 SOCIAL SECURITY 100.19.1932.61725 $70,620 $70,723 $70,342 $85,636 $15,294 MEDICARE 100.19.1932.61730 $16,516 $16,540 $17,580 $20,028 $2,448 SEASONAL EMPLOYEES 100.19.1932.61060 $17,801 $15,050 $40,000 $40,000 $0 EXTERNAL SERVICES 100.19.1932.62175 $6,150 $16,026 $11,600 $5,600 -$6,000 CONSULTING SERVICES 100.19.1932.62185 $24,232 $0 $14,000 $20,000 $6,000 COMPUTER EQUIPMENT MAINT 100.19.1932.62250 $20,227 $171,227 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 120 TRAINING & TRAVEL 100.19.1932.62295 $727 $1,343 $15,700 $15,700 $0 IT COMPUTER SOFTWARE 100.19.1932.62340 $960,214 $970,076 $995,000 $1,420,000 $425,000 INTERNET SOLUTION PROVIDERS 100.19.1932.62341 $6,515 $15,874 $0 MEMBERSHIP DUES 100.19.1932.62360 $25 $204 $1,500 $1,500 $0 COPY MACHINE CHARGES 100.19.1932.62380 $6,288 $61,298 $62,000 $62,000 $0 WORK- STUDY 100.19.1932.62506 $3,578 $3,096 $5,000 $5,000 $0 SERVICE AGREEMENTS/ CONTRACTS 100.19.1932.62509 $2,510 $2,581 $0 TELECOMMUNICATIONS 100.19.1932.64505 $264,235 $354,585 $255,000 $340,000 $85,000 TELECOMMUNICATIONS - WIRELESS 100.19.1932.64540 $31,798 $46,813 $95,000 -$95,000 PERSONAL COMPUTER SOFTWARE 100.19.1932.64545 $19,940 $0 FOOD 100.19.1932.65025 $301 $0 $200 $200 $0 OFFICE SUPPLIES 100.19.1932.65095 $42,697 $9 $1,000 $1,000 $0 IT COMPUTER HARDWARE 100.19.1932.65555 $202,432 $287,224 $235,900 $246,900 $11,000 DATA CENTER MAINTENANCE 100.19.1932.65605 $12,661 $18,044 $17,000 $6,000 -$11,000 INFRASTRUCTURE SUPPLIES 100.19.1932.65615 $40,789 $19,013 $0 SECURITY CAMERA SUPPLIES 100.19.1932.65618 $10,740 $35,881 $0 Total Information Technology Divi.:$3,214,540 $3,560,378 $3,277,796 $3,920,067 $642,271 Misc. Expenditures / Benets TERMINATION PAYOUTS 100.19.1940.61415 $0 $70,000 $70,000 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)100.19.1940.61430 $0 $170,000 $170,000 $0 Total Misc. Expenditures / Benets:$0 $0 $240,000 $240,000 $0 Parking Enforcement & Tickets REGULAR PAY 100.19.1941.61010 $844,505 $932,123 $856,251 $862,257 $6,006 PERMANENT PART-TIME 100.19.1941.61050 $25,621 $5,262 $30,241 $30,241 $0 OVERTIME PAY 100.19.1941.61110 $5,108 $14,351 $17,000 $17,000 $0 TERMINATION PAYOUTS 100.19.1941.61415 $0 $73 $0 HEALTH INSURANCE 100.19.1941.61510 $148,596 $151,500 $168,646 $152,763 -$15,883 VISION INSURANCE 100.19.1941.61513 $390 $374 $377 $3 LIFE INSURANCE 100.19.1941.61615 $449 $507 $481 $441 -$40 SHOE ALLOWANCE 100.19.1941.61630 $2,495 $2,495 $2,135 $2,135 $0 IMRF 100.19.1941.61710 $73,722 $78,195 $42,906 $28,541 -$14,365 SOCIAL SECURITY 100.19.1941.61725 $52,673 $57,089 $55,095 $55,467 $372 MEDICARE 100.19.1941.61730 $12,319 $13,352 $12,886 $12,972 $86 COMPUTER EQUIPMENT MAINT 100.19.1941.62250 $0 $0 $1,500 $1,500 $0 TRAINING & TRAVEL 100.19.1941.62295 $163 $244 $420 $420 $0 MEMBERSHIP DUES 100.19.1941.62360 $0 $200 $200 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 121 TOWING AND BOOTING CONTRACTS 100.19.1941.62451 $13,630 $4,833 $30,000 $30,000 $0 SERVICE AGREEMENTS/ CONTRACTS 100.19.1941.62509 $215,843 $364,073 $335,000 $335,000 $0 ELECTRICITY 100.19.1941.64005 $138 $0 TELECOMMUNICATIONS - WIRELESS 100.19.1941.64540 $3,338 $4,614 $0 CLOTHING 100.19.1941.65020 $4,350 $4,958 $5,000 $5,000 $0 LICENSING/REGULATORY SUPP 100.19.1941.65045 $2,451 $8,857 $3,000 $3,000 $0 OFFICE/OTHER EQT MTN MATL 100.19.1941.65070 $1,962 $3,975 $0 SAFETY EQUIPMENT 100.19.1941.65090 $463 $172 $1,500 $1,500 $0 OFFICE SUPPLIES 100.19.1941.65095 $0 $607 $1,000 $1,000 $0 FITNESS INCENTIVE 100.19.1941.65141 $1,200 $0 FURNITURE & FIXTURES 100.19.1941.65625 $0 $270 $0 WORKERS COMP TTD PYMTS (NON SWORN)100.19.1941.66049 $2,545 $6,993 $0 Total P arking Enfo rcement & Tickets:$1,411,571 $1,654,930 $1,563,635 $1,539,814 -$23,821 School Crossing Guards SEASONAL EMPLOYEES 100.19.1942.61060 $0 $630,841 $0 SERVICE AGREEMENTS/ CONTRACTS 100.19.1942.62509 $262,086 $0 $310,000 $290,000 -$20,000 Total School Crossing Guards:$262,086 $630,841 $310,000 $290,000 -$20,000 Facilities REGULAR PAY 100.19.1950.61010 $1,387,663 $1,518,089 $1,844,450 $1,874,955 $30,505 PERMANENT PART-TIME 100.19.1950.61050 $1,350 $3,380 $0 OVERTIME PAY 100.19.1950.61110 $28,251 $43,394 $91,000 $91,000 $0 TERMINATION PAYOUTS 100.19.1950.61415 $23,764 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)100.19.1950.61430 $4,476 $7,060 $0 HEALTH INSURANCE 100.19.1950.61510 $317,961 $338,765 $385,117 $393,380 $8,263 VISION INSURANCE 100.19.1950.61513 $223 $224 $205 -$19 LIFE INSURANCE 100.19.1950.61615 $931 $956 $1,009 $945 -$64 SHOE ALLOWANCE 100.19.1950.61630 $4,138 $4,138 $4,138 $4,388 $250 IMRF 100.19.1950.61710 $121,035 $129,249 $84,203 $62,062 -$22,141 SOCIAL SECURITY 100.19.1950.61725 $85,773 $92,527 $108,119 $146,520 $38,401 MEDICARE 100.19.1950.61730 $20,060 $21,639 $25,287 $27,252 $1,965 SEASONAL EMPLOYEES 100.19.1950.61060 $410 $19,992 $0 BLDG MAINTENANCE SERVICES 100.19.1950.62225 $154,310 $181,512 $170,000 $210,000 $40,000 AUTOMOTIVE EQMP MAINT 100.19.1950.62240 $0 $945 $0 OTHER EQMT MAINTENANCE 100.19.1950.62245 $3,950 $109,851 $0 POSTAGE CHARGEBACKS 100.19.1950.62275 $68 $451 $0 TRAINING & TRAVEL 100.19.1950.62295 $620 $11,140 $8,000 $8,000 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 122 MEMBERSHIP DUES 100.19.1950.62360 $1,402 $1,378 $2,000 $2,000 $0 COPY MACHINE CHARGES 100.19.1950.62380 -$79 $0 ELEVATOR CONTRACT COSTS 100.19.1950.62425 $6,288 $15,661 $23,165 $23,165 $0 CUSTODIAL CONTRACT SERVICES 100.19.1950.62430 $10,449 $0 SERVICE AGREEMENTS/ CONTRACTS 100.19.1950.62509 $146,081 $167,623 $221,696 $251,696 $30,000 SECURITY ALARM CONTRACTS 100.19.1950.62518 $370 $2,431 $0 ELECTRICITY 100.19.1950.64005 $86,517 $313,323 $430,000 -$430,000 NATURAL GAS 100.19.1950.64015 $33,058 $39,691 $125,000 $107,000 -$18,000 TELECOMMUNICATIONS - WIRELESS 100.19.1950.64540 $11,241 $10,991 $12,000 $12,000 CLOTHING 100.19.1950.65020 $1,491 $4,112 $6,000 $6,000 FOOD 100.19.1950.65025 $2,242 $5,353 $2,000 $4,000 $2,000 PETROLEUM PRODUCTS 100.19.1950.65035 $611 $0 J ANITORIAL SUPPLIES 100.19.1950.65040 $9,047 $9,107 $10,000 $10,000 $0 BLDG MAINTENANCE MATERIAL 100.19.1950.65050 $394,232 $508,965 $434,000 $434,000 $0 MATER. TO MAINT. AUTOS 100.19.1950.65060 $378 $0 MINOR EQUIPMENT & TOOLS 100.19.1950.65085 $17,530 $55,205 $25,674 $25,674 $0 SAFETY EQUIPMENT 100.19.1950.65090 $25,888 $5,047 $19,221 $12,221 -$7,000 OFFICE SUPPLIES 100.19.1950.65095 $1,855 $4,440 $2,000 $2,000 $0 FITNESS INCENTIVE 100.19.1950.65141 $300 $0 FURNITURE & FIXTURES 100.19.1950.65625 $2,894 $1,110 $1,500 $6,500 $5,000 RENTAL OF AUTO-FLEET MAINTENANCE 100.19.1950.62305 $306 $0 RENTAL OF AUTO REPLACEMENT 100.19.1950.62309 $30,991 $0 TRANSFER TO SUSTAINABILITY FD 100.19.1950.69101 $0 $200,000 $200,000 WORKERS COMP TTD PYMTS (NON SWORN)100.19.1950.66049 $16,836 $9,418 $0 Total Facilities:$2,944,236 $3,647,615 $4,017,803 $3,914,963 -$102,840 Total Administrative Services:$9,295,178 $11,023,025 $11,568,142 $12,537,670 $969,528 Total Expenditures:$9,295,178 $11,023,025 $11,568,142 $12,537,670 $969,528 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 123 Community Development Sarah Flax Interim Community Development Director The Community Development Department is responsible for the overall administration and execution of all building, inspection, planning , and zoning activities. The department manages affordable housing initiatives and other related programs with federal and local grants targeting lower and moderate income residents. The department develops long-term policy and programming objectives with the City’s transit providers, including RTA , CTA , Metra, Pace and Divvy. Revenues Summary 4 ,877,100 -$97,600 (-1.96% vs. prior year) Community Development Proposed and Historical Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 0 2M 4M 6M 8M Expenditures Summary 4 ,183,421 -$304 ,895 (-6.79% vs. prior year) City of Evanston | Budget Book 2023 Page 124 Community Development Proposed and Historical Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 0 1M 2M 3M 4M 5M Revenues by Type Budgeted 2022 Revenue By Type Licenses, Permits and Fees (98.4%)Licenses, Permits and Fees (98.4%) Licenses, Permits and Fees (98.4%) Charges for Services (1.6%)Charges for Services (1.6%) Charges for Services (1.6%) Revenue Source Licenses, Permits and Fees $7,192,840 $5,943,297 $4,809,200 $4,797,100 -$12,100 -0.3% Charges for Services $87,445 $58,605 $80,000 $80,000 $0 0% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 125 Fines and Forfei tures $0 $0 $48,000 $0 -$48,000 -100% Intergovernmental Revenue $187,341 $162,888 $37,500 $0 -$37,500 -100% Total Revenue Source:$7,467,626 $6,164,791 $4,974,700 $4,877,100 -$97,600 -2% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Expenditures by Type Budgeted Expenditures by Type Salary and Benefits (78.6%)Salary and Benefits (78.6%) Salary and Benefits (78.6%) Services and Supplies (20.7%)Services and Supplies (20.7%) Services and Supplies (20.7%) Miscellaneous (0.6%)Miscellaneous (0.6%) Miscellaneous (0.6%) Contingencies (0.1%)Contingencies (0.1%) Contingencies (0.1%) Expense Objects Sal ary and Benets $2,553,132 $2,919,694 $3,015,162 $3,286,364 $271,202 9% Services and Suppl ies $280,319 $300,458 $1,442,654 $866,557 -$576,097 -39.9% Miscellaneous $78,443 $20,794 $25,500 $25,500 $0 0% Interfund Transfers $31,881 $0 $0 $0 $0 0% Community Sponsored Organi zations $95,756 $66,907 $0 $0 $0 0% Insurance and Other Chargebacks $60,648 $33,153 $0 $0 $0 0% Contingencies $770 $0 $5,000 $5,000 $0 0% Total Expense Objects:$3,100,949 $3,341,006 $4,488,316 $4,183,421 -$304,895 -6.8% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 126 Performance Meas ures Department Goal:Execute all building, inspection, planning, and zoning activities and manag e affordable housing initiatives and other related programs. Performance Measures: Measure Type of Measure FY 2021 Actual FY 2022 Estimate FY 2023 Proj ected Activity: Process Building Permits # of Building Permits Issued Output 3,626 4,021 3,750 % of Permits Issued within 30 days of application Effectiveness NA NA 85% Activity: Complete rental inspections # of initial rental inspections Output 67 112 750 # of complaint inspections Output 221 218 200 Activity: Increase awareness and use of landlord and tenant services # of webinars offered and views on recordings Output 0 5 6 # of cases handled by MTO/LCBH Output 409 382 450 Activity: Expand affordable housing # of affordable housing units nanced Output 61 0 20 # of affordable units rented/recertied Output NA NA 85% # of affordable housing units rehabbed Output 5 4 10 # of households receiving TBRA/rent assistance Output 135 197 207 Activity: Ensure equitable access to social services # of people receiving case management Output NA 550 600 # of people receiving safety net services Output NA 2,300 2,500 Activity: Funded programs and projects management # of CDBG, HOME, ESG & Human Services funded projects & programs m anaged Output 66 61 49 Issues Affecting 2023 Budget The Community Development Department will continue to improve Permit Operations with the addition of new staff and new permit software wit h a customer-focused approach. The Comprehensive Plan is over 20 years old. These plans are designed to last 15 to 20 years. The Community Development Department will take the lead on t he coordination of a new C omprehensive Plan to guide land use decisions for the next 15 to 20 years. The Community Development Department will continue to hold a key leadership role wit h the administration of the American Rescue Plan Act (ARPA) Fund Administration The Community Development Department will continue to investigate, track and inspect vacant buildings, ensuring t hey have a minimal impact on the safety of t he neighborhoods. The Community Development department will continue t o manage CDBG-CV, ESG-C V, and HOME-ARP, in addit ion to CDBG, HOME and ESG entitlement, approximately double the City’s annual ent itlement funding. City of Evanston | Budget Book 2023 Page 127 Upcoming Initiatives Implement Updated Permit Software Initiate New Comprehensive Plan Process Implement programs and projects under the American Rescue Plan (ARPA) Implement projects and programs to address homeless & unstably housed with HOME-ARP Investigate, track, monitor and inspect vacant buildings and rental properties Enhance our communication with landlords and property managers Implement landlord tenant and inclusionary housing waitlist programs Coordinate the CTA Purple Line Modernization Program in Evanston Implement ADA bus stop conversion project and coordinate new bus shelter prog ram Continue and rene social services funding process to address inequities in access to services Assess and amend the inclusionary housing ordinance to respond to improve its effectiveness Expand tools to address the housing needs of low-, moderate-, and middle-income residents Revenue Detail Projected 2022 Revenue by Divis ion Building Inspection Services (91%)Building Inspection Services (91%) Building Inspection Services (91%) Property Standards (7.4%)Property Standards (7.4%) Property Standards (7.4%) Planning & Zoning (1.6%)Planning & Zoning (1.6%) Planning & Zoning (1.6%) Revenue Community Development Planning & Zoning HISTORIC PRESERVATION REVIEWS 100.21.2105.53666 $71,780 $34,395 $30,000 $30,000 $0 ZONING FEES 100.21.2105.53695 $15,665 $24,210 $50,000 $50,000 $0 STATE, COUNTY AND OTHER GRANTS 100.21.2105.55146 $33,936 $1,068 $0 Total P lanning & Zo ning:$121,381 $59,673 $80,000 $80,000 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 128 Pro perty Standards ROOMING HOUSE LICENSES 100.21.2115.52035 $87,108 $4,180 $0 RENTAL BUILDIN G REGISTRATIONS 100.21.2115.52046 $217,582 $252,742 $360,000 $360,000 $0 PROPERTY CLEAN UP REVENUE 100.21.2115.52127 -$2,800 $0 $10,000 -$10,000 HOUSING CODE VIOL FINES 100.21.2115.52555 $0 $40,000 -$40,000 IL VACANT PROPERTY GRANT 100.21.2115.55256 $66,893 $2,750 $37,500 -$37,500 Total P roperty Standards:$368,783 $259,672 $447,500 $360,000 -$87,500 Building Code Co mpliance BUILDING PERMITS 100.21.2125.52080 $35,744 $0 COMMERCIAL DRIVE PERMITS 100.21.2125.52125 $4,270 $0 $0 Total Building Code Co mpliance:$40,014 $0 $0 Building Inspection Services BUSINESS REGISTRATION FEE 100.21.2126.52015 $6,238 $21,589 $0 CONTRACTORS' LICENSES 100.21.2126.52030 $178,200 $140,425 $170,000 $170,000 $0 BUILDING PERMITS 100.21.2126.52080 $6,608,783 $5,512,307 $4,225,100 $4,225,100 $0 PLUMBING PERMITS 100.21.2126.52090 $585 $0 SIGNS AND AWNING PERMITS 100.21.2126.52105 $70 $0 OTHER/MISC PERMITS 100.21.2126.52110 $21,891 $0 ELEVATOR PERMITS 100.21.2126.52115 $35,095 $12,054 $42,000 $42,000 $0 HEATING VENT. A/C PERMITS 100.21.2126.52120 $75 $0 PLAT PR.&SIGN APP HRG FEE 100.21.2126.52155 $0 $0 $2,100 -$2,100 PERMIT PENALTY FEES 100.21.2126.52560 $0 $0 $8,000 -$8,000 Total Building Inspectio n Services:$6,850,937 $5,686,375 $4,447,200 $4,437,100 -$10,100 Emergency Solutio ns Grant HUD EMERG SHELTER GRANTS 100.21.2128.55275 $86,512 $159,071 $0 Total Emergency Solutions Grant:$86,512 $159,071 $0 Total Community Development:$7,467,626 $6,164,791 $4,974,700 $4,877,100 -$97,600 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 129 Total Revenue:$7,467,626 $6,164,791 $4,974,700 $4,877,100 -$97,600 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Expenditures Detail Budgeted Expenditures by Division Building Inspection Services (49.6%)Building Inspection Services (49.6%) Building Inspection Services (49.6%) Planning & Zoning (23%)Planning & Zoning (23%) Planning & Zoning (23%) Property Standards (17.4%)Property Standards (17.4%) Property Standards (17.4%) Community Development Admin (10.1%)Community Development Admin (10.1%) Community Development Admin (10.1%) Expenditures Community Development Co mmunity Develo pment Admin REGULAR PAY 100.21.2101.61010 $216,322 $233,224 $231,604 $307,823 $76,219 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)100.21.2101.61430 $4,740 $0 HEALTH INSURANCE 100.21.2101.61510 $41,390 $44,878 $44,543 $48,591 $4,048 VISION INSURANCE 100.21.2101.61513 $57 $57 $70 $13 LIFE INSURANCE 100.21.2101.61615 $281 $283 $293 $195 -$98 AUTO ALLOWANCE 100.21.2101.61625 $1,868 $2,801 $2,801 $3,424 $623 CELL PHONE ALLOWANCE 100.21.2101.61626 $675 $168 $0 IMRF 100.21.2101.61710 $18,236 $19,560 $11,210 $10,189 -$1,021 SOCIAL SECURITY 100.21.2101.61725 $12,629 $13,346 $13,675 $17,456 $3,781 MEDICARE 100.21.2101.61730 $2,981 $3,283 $3,399 $4,513 $1,114 CONSULTING SERVICES 100.21.2101.62185 $0 $12,000 $12,000 ADVERTISING 100.21.2101.62205 $0 $16 $0 PRINTING 100.21.2101.62210 $0 $0 $200 $200 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 130 POSTAGE CHARGEBACKS 100.21.2101.62275 $0 $28 $0 TRAINING & TRAVEL 100.21.2101.62295 -$355 $549 $4,000 $4,000 $0 MEMBERSHIP DUES 100.21.2101.62360 $0 $1,618 $1,000 $1,000 $0 FOOD 100.21.2101.65025 $10 $151 $1,000 $1,000 $0 OFFICE SUPPLIES 100.21.2101.65095 $1,144 $1,223 $5,000 $5,000 $0 FITNESS INCENTIVE 100.21.2101.65141 $90 $0 OTHER CHARGES- CHARGEBACK 100.21.2101.62740 -$5,823 $10,063 $0 CONTINGENCIES 100.21.2101.68205 $770 $0 $5,000 $5,000 $0 Total C ommunity Development Admin:$290,218 $335,988 $323,782 $420,461 $96,679 Planning & Zoning REGULAR PAY 100.21.2105.61010 $534,738 $557,256 $577,905 $698,304 $120,399 OVERTIME PAY 100.21.2105.61110 $0 $6,990 $3,500 $60,000 $56,500 TERMINATION PAYOUTS 100.21.2105.61415 $12,045 $0 ANNUAL SICK LEAVE PAYOUT 100.21.2105.61420 $0 $685 $0 HEALTH INSURANCE 100.21.2105.61510 $79,002 $88,670 $90,733 $110,468 $19,735 VISION INSURANCE 100.21.2105.61513 $63 $76 $172 $96 LIFE INSURANCE 100.21.2105.61615 $337 $254 $276 $398 $122 CELL PHONE ALLOWANCE 100.21.2105.61626 $330 $0 $0 IMRF 100.21.2105.61710 $46,420 $46,244 $27,936 $23,088 -$4,848 SOCIAL SECURITY 100.21.2105.61725 $32,955 $33,818 $35,831 $43,295 $7,464 MEDICARE 100.21.2105.61730 $7,707 $7,909 $8,380 $10,126 $1,746 SEASONAL EMPLOYEES 100.21.2105.61060 $2,926 $0 $6,000 $6,000 $0 ADVERTISING 100.21.2105.62205 $1,637 $3,395 $2,000 $2,500 $500 PRINTING 100.21.2105.62210 $515 $1,641 $1,000 $1,000 $0 POSTAGE CHARGEBACKS 100.21.2105.62275 $27 $0 TRAINING & TRAVEL 100.21.2105.62295 $55 $3,513 $4,000 $4,000 $0 MEMBERSHIP DUES 100.21.2105.62360 $763 $0 $1,375 $2,000 $625 COPY MACHINE CHARGES 100.21.2105.62380 $2,163 $368 $0 SERVICE AGREEMENTS/ CONTRACTS 100.21.2105.62509 $0 -$1,000 $500,000 -$500,000 BANK SERVICE CHARGES 100.21.2105.62705 $300 $415 $0 BOOKS, PUBLICATIONS, MAPS 100.21.2105.65010 $0 $0 $525 $525 $0 OFFICE SUPPLIES 100.21.2105.65095 $0 $1,360 $0 CENSUS GRANT PERSONNEL 100.21.2105.63061 $4,079 $0 CENSUS GRANT OTHER EXPENSES 100.21.2105.63062 $17,057 $0 Total P lanning & Zo ning:$743,055 $751,581 $1,259,537 $961,876 -$297,661 Pro perty Standards REGULAR PAY 100.21.2115.61010 $277,586 $463,775 $518,419 $530,340 $11,921 OVERTIME PAY 100.21.2115.61110 $5,398 $3,634 $3,000 $7,000 $4,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 131 HEALTH INSURANCE 100.21.2115.61510 $48,147 $81,438 $97,588 $99,016 $1,428 VISION INSURANCE 100.21.2115.61513 $229 $263 $207 -$56 LIFE INSURANCE 100.21.2115.61615 $117 $159 $142 $156 $14 CELL PHONE ALLOWANCE 100.21.2115.61626 $660 $1,200 $720 -$720 SHOE ALLOWANCE 100.21.2115.61630 $695 $695 $540 $720 $180 IMRF 100.21.2115.61710 $25,061 $38,065 $25,092 $17,555 -$7,537 SOCIAL SECURITY 100.21.2115.61725 $17,958 $27,825 $32,220 $32,927 $707 MEDICARE 100.21.2115.61730 $4,200 $6,507 $7,535 $7,701 $166 SEASONAL EMPLOYEES 100.21.2115.61060 $1,069 $0 PRINTING 100.21.2115.62210 $825 $0 $0 TRAINING & TRAVEL 100.21.2115.62295 $200 $1,253 $1,000 $3,350 $2,350 POSTAGE 100.21.2115.62315 $20 $39 $0 COURT COST/LITIGATION 100.21.2115.62345 $0 $1,500 $1,500 $0 MEMBERSHIP DUES 100.21.2115.62360 $1,449 $1,405 $0 TELECOMMUNICATIONS - WIRELESS 100.21.2115.64540 $187 $2,440 $0 BOOKS, PUBLICATIONS, MAPS 100.21.2115.65010 $198 $109 $350 $350 CLOTHING 100.21.2115.65020 $434 $896 $1,000 $1,000 MINOR EQUIPMENT & TOOLS 100.21.2115.65085 $0 $500 $500 IL VACANT PROPERTY EXP 100.21.2115.62469 $65,363 $8,690 $0 OTHER PROGRAM COSTS 100.21.2115.62490 $8,700 $0 PROPERTY CLEAN UP EXPENSE 100.21.2115.62493 $3,991 $12,053 $25,000 $25,000 $0 RENTAL OF AUTO-FLEET MAINTENANCE 100.21.2115.62305 $4,365 $0 RENTAL OF AUTO REPLACEMENT 100.21.2115.62309 $1,515 $0 Total P roperty Standards:$468,136 $650,410 $713,019 $727,322 $14,303 Building Inspection Services REGULAR PAY 100.21.2126.61010 $886,480 $894,445 $964,304 $970,499 $6,195 OVERTIME PAY 100.21.2126.61110 $5,725 $19,927 $4,000 $10,000 $6,000 TERMINATION PAYOUTS 100.21.2126.61415 $6,442 $14,346 $0 ANNUAL SICK LEAVE PAYOUT 100.21.2126.61420 $0 $1,843 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)100.21.2126.61430 $0 $10,221 $0 HEALTH INSURANCE 100.21.2126.61510 $115,163 $134,781 $187,450 $163,609 -$23,841 VISION INSURANCE 100.21.2126.61513 $196 $149 $167 $18 LIFE INSURANCE 100.21.2126.61615 $551 $454 $285 $377 $92 CELL PHONE ALLOWANCE 100.21.2126.61626 $3,004 $2,325 $1,440 $825 -$615 SHOE ALLOWANCE 100.21.2126.61630 $1,080 $1,235 $695 $670 -$25 IMRF 100.21.2126.61710 $75,918 $77,476 $46,090 $32,123 -$13,967 SOCIAL SECURITY 100.21.2126.61725 $57,569 $60,532 $59,172 $60,265 $1,093 MEDICARE 100.21.2126.61730 $13,464 $14,157 $13,839 $14,095 $256 SEASONAL EMPLOYEES 100.21.2126.61060 $42,293 $56,588 $8,000 $60,000 $52,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 132 CONSTRUCTION ENGINEERING SERVICES 100.21.2126.62150 $0 $0 $3,000 $3,000 $0 GRAFFITI REMOVAL SERVICES 100.21.2126.62190 $15,927 $4,129 $5,000 -$5,000 ADVERTISING 100.21.2126.62205 $0 $325 $325 $0 PRINTING 100.21.2126.62210 $633 $354 $1,000 $1,000 $0 SOFTWARE MAIN TENANCE 100.21.2126.62236 $120,500 $116,505 $750,000 $678,807 -$71,193 OTHER EQMT MAINTENANCE 100.21.2126.62245 $0 $100 $1,000 $900 POSTAGE CHARGEBACKS 100.21.2126.62275 $122 $0 OVERNIGHT MAIL CHARGES 100.21.2126.62280 $0 $0 $29 -$29 TRAINING & TRAVEL 100.21.2126.62295 $1,498 $1,071 $2,500 $7,400 $4,900 POSTAGE 100.21.2126.62315 $50 $98 $0 COURT COST/LITIGATION 100.21.2126.62345 $0 $0 $400 $400 $0 MEMBERSHIP DUES 100.21.2126.62360 $620 $297 $1,000 $1,000 $0 ELEVATOR CONTRACT COSTS 100.21.2126.62425 $916 $2,100 $4,500 $4,500 $0 PLUMB, ELEC, PLAN REVEIW SERV 100.21.2126.62464 $74,821 $91,511 $125,000 $50,000 -$75,000 DIGITAL ARCHIVING 100.21.2126.62645 $7,201 $0 $10,000 $10,000 $0 BANK SERVICE CHARGES 100.21.2126.62705 $17 $5,580 $0 TELECOMMUNICATIONS - WIRELESS 100.21.2126.64540 $360 $661 $0 BOOKS, PUBLICATIONS, MAPS 100.21.2126.65010 $1,775 $1,900 $650 $650 $0 CLOTHING 100.21.2126.65020 $9 $96 $1,500 $1,500 $0 MATER. TO MAINT. IMP.100.21.2126.65055 $0 $350 $350 $0 MINOR EQUIPMENT & TOOLS 100.21.2126.65085 $12 $151 $700 $700 $0 OTHER PROGRAM COSTS 100.21.2126.62490 $0 $51 $500 $500 $0 FITNESS INCENTIVE 100.21.2126.65141 $300 $0 RENTAL OF AUTO-FLEET MAINTENANCE 100.21.2126.62305 $13,631 $0 RENTAL OF AUTO REPLACEMENT 100.21.2126.62309 $12,370 $0 OTHER CHARGES- CHARGEBACK 100.21.2126.62740 $51,605 $15,759 $0 TRANSFER TO INSURANCE - RISK 100.21.2126.66030 $2,974 $0 Total Building Inspectio n Services:$1,513,027 $1,528,789 $2,191,978 $2,073,762 -$118,216 Emergency Solutio ns Grant CONNECTIONS FOR THE HOMELESS 100.21.2128.67110 $74,620 $66,907 $0 OTHER CHARGES- CHARGEBACK 100.21.2128.62740 $11,892 $7,331 $0 Total Emergency So lutions Grant:$86,512 $74,238 $0 $0 $0 Total Community Develo pment:$3,100,949 $3,341,006 $4,488,316 $4,183,421 -$304,895 Total Expenditures:$3,100,949 $3,341,006 $4,488,316 $4,183,421 -$304,895 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 133 Police Department Schenita Stewart Police Chief The Evanston Police Department is committed to constitutional policing . With an authorized staff of 154 sworn ofcers and 53 civilian personnel, the emphasis is on delivering police service in harmony with the values and expectations of the community. This is accomplished through the three divisions of the Police Department. The Field Operations Division comprises four patrol shifts of uniformed ofcers who respond to calls for service and proactively patrol the community 24/7/365. The Deputy Chief of this Division also supervises the K9 Unit, the Trafc Bureau, and Community Policing Unit. The Support Services Division is responsible for the oversight of the internal working s of the Police Department. The Deputy Chief of this Division oversees the Ofce of Administration, the Records Bureau, the 911 Call Center, the Service Desk, Animal Control Services, the 311 Call Center, and the Property Bureau. The Investigative Services Division is responsible for the investigation and follow-up of major crimes and incidents. The Deputy Chief of this Division leads the Juvenile and Adult Detective Bureau as well as the Neig hborhood Enforcement Team (NET) and the Tactical (TAC) Unit. Revenues Summary 1,145,000 -$43,000 (-3.62% vs. prior year) Revenue to the Police Department show a substantial decline from 2021 to 2022 because property tax revenue for transfer to the Police Pension Fund was moved to a new Non-Departmental unit titled "Public Safety Pension Transfers." Police Department Proposed and Historical Budget vs . Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 0 2.5M 5M 7.5M 10M 12.5M 15M City of Evanston | Budget Book 2023 Page 134 Expenditures Summary 29,214 ,097 -$66,504 (-0.23% vs. prior year) Police Department expenditures show a substantial decline from 2021 to 2022 because the transfer to the Police Pension Fund was moved to a new Non-Departmental unit titled "Public Safety Pension Transfers." Police Department Proposed and Historical Budget vs . Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 0 10M 20M 30M 40M 50M City of Evanston | Budget Book 2023 Page 135 Revenues by Type Budgeted 2022 Revenue By Type Charges for Services (49.3%)Charges for Services (49.3%) Charges for Services (49.3%) Fines and Forfeitures (43.6%)Fines and Forfeitures (43.6%) Fines and Forfeitures (43.6%) Other Revenue (4.9%)Other Revenue (4.9%) Other Revenue (4.9%) Intergovernmental Revenue (1.7%)Intergovernmental Revenue (1.7%) Intergovernmental Revenue (1.7%) Licenses, Permits and Fees (0.3%)Licenses, Permits and Fees (0.3%) Licenses, Permits and Fees (0.3%) Revenue Source Property Taxes $10,857,556 $11,282,107 $0 N/A Other Taxes $390,094 $440,778 $0 N/A Licenses, Permits and Fees $0 $0 $4,000 $4,000 $0 0% Charges for Services $268,661 $220,490 $565,000 $565,000 $0 0% Fines and Forfei tures $492,713 $590,644 $442,500 $499,500 $57,000 12.9% Intergovernmental Revenue $35,165 $109,808 $20,000 $20,000 $0 0% Other Revenue $52,504 $37,316 $156,500 $56,500 -$100,000 -63.9% Total Revenue Source:$12,096,692 $12,681,142 $1,188,000 $1,145,000 -$43,000 -3.6% N ame FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 136 Expenditures by Type Budgeted Expenditures by Type Salary and Benefits (90.5%)Salary and Benefits (90.5%) Salary and Benefits (90.5%) Services and Supplies (4.2%)Services and Supplies (4.2%) Services and Supplies (4.2%) Interfund Transfers (3%)Interfund Transfers (3%) Interfund Transfers (3%) Insurance and Other Chargebacks (1.3%)Insurance and Other Chargebacks (1.3%) Insurance and Other Chargebacks (1.3%) Miscellaneous (0.5%)Miscellaneous (0.5%) Miscellaneous (0.5%) Capital Outlay (0.4%)Capital Outlay (0.4%) Capital Outlay (0.4%) Expense Objects Sal ary and Benets $25,049,759 $25,506,847 $26,957,857 $26,449,525 -$508,332 -1.9% Services and Suppl ies $992,223 $1,264,712 $1,075,144 $1,229,072 $153,928 14.3% Miscellaneous $166,606 $138,134 $155,500 $155,500 $0 0% Capital Outlay $0 $0 $69,600 $120,000 $50,400 72.4% Interfund Transfers $929,297 $870,000 $670,000 $890,000 $220,000 32.8% Insurance and Other Chargebacks $11,583,788 $11,851,795 $350,000 $367,500 $17,500 5% Contingencies $2,915 $3,233 $2,500 $2,500 $0 0% Total Expense Objects:$38,724,587 $39,634,721 $29,280,601 $29,214,097 -$66,504 -0.2% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 137 Performance Meas ures Department Goal:  Ensure the safety and security of people and property. In performing this mission, members of the department are mindful that the Constitution guarantees liberty, equality, and justice. These principles embodied in the Constitution are the foundation of policing. The Police Department is committed to a partnership with the Evanston community, serving it professionally, lawfully, and honorably. Performance Measures: Measure Type of Measure FY 2021 Actual FY 2022 Estimate FY 2023 Projected Activity: Evanston Crime Data Crimes - NIBRS Group A*Effectiveness 3,311 4,138 4,000 Crimes - NIBRS Group B**Effectiveness 93 150 150 Activity: Service to the Community Total Calls for Service (911)Efc ienc y 89,801 86,530 90,000 Written Reports****Output 10,902 10,985 11,000 Activity: Statute Enforcement Arrests (Felony and Misdemeanor)Effectiveness 689 700 700 Citations Issued (Trafc & City Ordinance) Effectiveness 5,035 4,700 5,000 * The FBI’s National Incident-Based Reporting System (effective November 1, 2020) denes Group A crimes as aggravated assault, f orcible rape, murder, robbery, arson, burglary, larceny-theft, embezzlement, forgery, c ounterf eiting, drug offenses, fraud, gambling, sex offenses, s tolen property, motor vehicle thef t, and weapons offenses. **The FBI’s National Incident-Based Reporting System (effec tive November 1, 2020) denes Group B c urfew of fens es, loitering, disorderly conduct, driving under the inuence, liquor offens es, offenses against the family, prostitution, public drunkenness, runaways, vandalis m, and vagrancy. ***Estimated ****Written reports include inc ident, crash and arres t reports . Issues Affecting 2023 Budget Acclimation of the new Chief of Police, hired in Fall 2022, to the City of Evanston and the Evanston Police Department. Nat ion-wide shortage of qualied police ofcers and civilian personnel. Recruitment and hiring of Evanston police ofcers by surrounding communities. Upcoming Initiatives Fill vacant positions with competent, qualied personnel as quickly as possible. Negotiate labor ag reements with the three unions represented in the Evanston Police Department: Fraternal Order of Police Ofcers Union Fraternal Order of Police Sergeants Union American Federation of State, County, and Municipal Employees *Current contracts expire in December 2022 Research development/implementation of a new 911 Continuity of Operations Center during system failure in case of needed backup. Final implementation of Next-Generation 911 service. City of Evanston | Budget Book 2023 Page 138 Revenues Detail Projected 2022 Revenue by Divis ion Police Administration (78.8%)Police Administration (78.8%) Police Administration (78.8%) Traffic Bureau (14.8%)Traffic Bureau (14.8%) Traffic Bureau (14.8%) Neighborhood Enforcement Team (3.5%)Neighborhood Enforcement Team (3.5%) Neighborhood Enforcement Team (3.5%) Police Records (2.2%)Police Records (2.2%) Police Records (2.2%) Animal Control (0.7%)Animal Control (0.7%) Animal Control (0.7%) Revenue Police Po lice Administration PENSION PROPERTY TAX 100.22.2205.51017 $10,857,556 $11,282,107 $0 CANNABIS USE TAX 100.22.2205.51599 $65,094 $115,778 $0 PENSION PPRT 100.22.2205.51606 $325,000 $325,000 $0 ALARM PANEL FRANCHISE FEE 100.22.2205.52170 $0 $0 $4,000 $4,000 $0 BEV SNACK VENDING MACHINE 100.22.2205.53200 $695 $702 $0 POLICE OVERTIME REIMBURSEMENT 100.22.2205.53625 $122,440 $176,964 $500,000 $500,000 $0 POLICE CTA DETAIL 100.22.2205.52541 $242,936 $266,021 $300,000 $357,000 $57,000 POLICE FALSE ALARM FINES 100.22.2205.52545 -$500 $0 POLICE TRAINING 100.22.2205.55270 $6,000 $154 $5,000 $5,000 $0 POLICE EQUIPMENT REIMBURSEMENT 100.22.2205.52546 $2,777 $16,253 $20,000 $20,000 $0 MISCELLANEOUS REVENUE 100.22.2205.56045 $15,531 $5,744 $15,000 $15,000 $0 SALE OF SURPLUS PROPERTY 100.22.2205.56065 $2,104 $0 $1,500 $1,500 $0 Total P olice Administration:$11,639,634 $12,188,723 $845,500 $902,500 $57,000 Criminal Investigation POLICE OVERTIME REIMBURSEMENT 100.22.2215.53625 $1,420 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 139 Total C riminal Investigation:$1,420 $0 Juvenile Bureau STATE, COUNTY AND OTHER GRANTS 100.22.2230.55146 $0 $6,250 $0 Total Juvenile Bureau:$0 $6,250 $0 School Liaison REIMBURSEMENTS 100.22.2235.53632 $0 $100,000 -$100,000 Total School Liaiso n:$0 $100,000 -$100,000 Po lice Records POLICE REPORT FEES 100.22.2240.53685 $18,960 $21,709 $25,000 $25,000 $0 Total P olice Records:$18,960 $21,709 $25,000 $25,000 $0 Ofce Of Administration STATE, COUNTY AND OTHER GRANTS 100.22.2260.55146 $23,844 $3,465 $0 Total Ofce Of Administration:$23,844 $3,465 $0 $0 $0 Neighborho od Enforcement Team POLICE OVERTIME REIMBURSEMENT 100.22.2265.53625 $39,867 $21,114 $0 NARCOTICS SEIZURE REVENUE 100.22.2265.52548 $4,953 $64,086 $20,000 $20,000 $0 NARCOTICS ENFORCEMENT REVENUE 100.22.2265.52547 $30,542 $13,317 $20,000 $20,000 $0 Total Neighborhood Enforcement Team:$75,362 $98,517 $40,000 $40,000 $0 Trafc Bureau POLICE OVERTIME REIMBURSEMENT 100.22.2270.53625 $85,279 $0 $40,000 $40,000 $0 REGULAR FINES 100.22.2270.52510 $245,324 $260,537 $115,000 $115,000 $0 POLICE DUI REIMBURSEMENT 100.22.2270.52542 $5,321 $3,855 $15,000 $15,000 $0 STATE, COUNTY AND OTHER GRANTS 100.22.2270.55146 $0 $96,084 $0 Total Trafc Bureau:$335,923 $360,476 $170,000 $170,000 $0 Animal Control ANIMAL ORDINANCE PENALTIES 100.22.2280.52525 $0 $0 $7,500 $7,500 $0 REIMBURSEMENTS- SERVICES AND SUPPLIES 100.22.2280.56067 $1,550 $2,002 $0 Total Animal Control:$1,550 $2,002 $7,500 $7,500 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 140 Total Police:$12,096,692 $12,681,142 $1,188,000 $1,145,000 -$43,000 Total Revenue:$12,096,692 $12,681,142 $1,188,000 $1,145,000 -$43,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Expenditures Detail Budgeted Expenditures by Division Patrol Operations (43.2%)Patrol Operations (43.2%) Patrol Operations (43.2%) Police Administration (13.2%)Police Administration (13.2%) Police Administration (13.2%) Neighborhood Enforcement Team (6.5%)Neighborhood Enforcement Team (6.5%) Neighborhood Enforcement Team (6.5%) Criminal Investigation (6.5%)Criminal Investigation (6.5%) Criminal Investigation (6.5%) Community Policing (4.8%)Community Policing (4.8%) Community Policing (4.8%) Communications (4.7%)Communications (4.7%) Communications (4.7%) Service Desk (4.5%)Service Desk (4.5%) Service Desk (4.5%) Juvenile Bureau (2.8%)Juvenile Bureau (2.8%) Juvenile Bureau (2.8%) Traffic Bureau (2.4%)Traffic Bureau (2.4%) Traffic Bureau (2.4%) Office Of Administration (2.4%)Office Of Administration (2.4%) Office Of Administration (2.4%) 311 Center (2.1%)311 Center (2.1%) 311 Center (2.1%) School Liaison (1.8%)School Liaison (1.8%) School Liaison (1.8%) Office-Professional Standards (1.4%)Office-Professional Standards (1.4%) Office-Professional Standards (1.4%) Police Records (1.3%)Police Records (1.3%) Police Records (1.3%) Property Bureau (0.9%)Property Bureau (0.9%) Property Bureau (0.9%) Expenditures Police Po lice Administration REGULAR PAY 100.22.2205.61010 $228,919 $181,893 $405,091 $415,847 $10,756 TERMINATION PAYOUTS 100.22.2205.61415 $40,718 $189,371 $716,393 $716,393 $0 ANNUAL SICK LEAVE PAYOUT 100.22.2205.61420 $0 $0 $212,380 $212,380 $0 ANNUAL HOLIDAY PAYOUT 100.22.2205.61425 $0 $0 $228,030 $228,030 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)100.22.2205.61430 $124 $0 POLICE EDUCATION INCENTIVES 100.22.2205.61441 $0 $288,000 $288,000 $0 HEALTH INSURANCE 100.22.2205.61510 $27,423 $30,223 $57,762 $33,709 -$24,053 VISION INSURANCE 100.22.2205.61513 $76 $76 $70 -$6 LIFE INSURANCE 100.22.2205.61615 $293 $225 $350 $104 -$246 IMRF 100.22.2205.61710 $3,948 $6,968 $4,054 $2,773 -$1,281 SOCIAL SECURITY 100.22.2205.61725 $11,394 $13,123 $14,046 $14,232 $186 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 141 MEDICARE 100.22.2205.61730 $3,734 $5,157 $5,874 $6,030 $156 PRINTING 100.22.2205.62210 $3,302 $3,352 $3,000 $3,000 $0 MEDICAL/HOSPITAL SERVICES 100.22.2205.62270 $11,721 $1,000 $1,000 $0 OTHER PROFESSIONAL SERVICES 100.22.2205.62272 $14,929 $28,093 $0 OVERNIGHT MAIL CHARGES 100.22.2205.62280 $197 $538 $0 TRAINING & TRAVEL 100.22.2205.62295 $244 $110 $0 MEMBERSHIP DUES 100.22.2205.62360 $22,836 $24,821 $116,388 $116,388 $0 RENTALS 100.22.2205.62375 $4,087 $2,617 $0 COPY MACHINE CHARGES 100.22.2205.62380 $5,988 $884 $0 SERVICE AGREEMENTS/ CONTRACTS 100.22.2205.62509 $345,239 $353,148 $346,072 $500,000 $153,928 ELECTRICITY 100.22.2205.64005 $1,952 $1,392 $0 NATURAL GAS 100.22.2205.64015 $11,362 $10,027 $0 TELECOMMUNICATIONS - WIRELESS 100.22.2205.64540 $2,125 $2,044 $0 BOOKS, PUBLICATIONS, MAPS 100.22.2205.65010 $99 $0 $520 $520 $0 FOOD 100.22.2205.65025 $1,368 $1,717 $0 MINOR EQUIPMENT & TOOLS 100.22.2205.65085 $924 $537 $0 OFFICE SUPPLIES 100.22.2205.65095 $3,230 $258 $0 OTHER COMMODITIES 100.22.2205.65125 $329 $0 $20,400 $20,400 $0 IT COMPUTER HARDWARE 100.22.2205.65555 $413 $0 OTHER PROGRAM COSTS 100.22.2205.62490 $14,736 $22,072 $33,000 $33,000 $0 MISCELLANEOUS 100.22.2205.62770 $0 $209 $0 RENTAL OF AUTO-FLEET MAINTENANCE 100.22.2205.62305 $12,715 $600,000 $600,000 $650,000 $50,000 RENTAL OF AUTO REPLACEMENT 100.22.2205.62309 $4,221 $69,996 $70,000 $240,000 $170,000 TRANSFER TO HUMAN SERVICES FUND 100.22.2205.66132 $200,004 $0 INTERDEPT TRANSFER PENSIONS 100.22.2205.62675 $11,225,650 $11,501,791 $0 TRANSFER TO INSURANCE - RISK 100.22.2205.66030 $350,004 $350,000 $367,500 $17,500 CONTINGENCIES 100.22.2205.68205 $2,915 $3,233 $2,500 $2,500 $0 Total P olice Administration:$11,995,415 $13,615,605 $3,474,936 $3,851,876 $376,940 Patrol Operations REGULAR PAY 100.22.2210.61010 $8,813,942 $9,042,253 $9,693,284 $9,464,769 -$228,515 OVERTIME PAY 100.22.2210.61110 $67,629 $92,585 $242,095 $242,095 $0 HIREBACK OT PAY 100.22.2210.61111 $235,656 $622,415 $735,203 $735,203 $0 SPECIAL DETAIL OT 100.22.2210.61112 $151,417 $148,556 $252,724 $310,000 $57,276 TERMINATION PAYOUTS 100.22.2210.61415 $317,473 $378,880 $0 ANNUAL SICK LEAVE PAYOUT 100.22.2210.61420 $79,899 $98,556 $0 ANNUAL HOLIDAY PAYOUT 100.22.2210.61425 $24,335 $26,406 $0 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 142 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)100.22.2210.61430 $211,705 $258,892 $0 POLICE EDUCATION INCENTIVES 100.22.2210.61441 $146,500 $140,000 $0 HEALTH INSURANCE 100.22.2210.61510 $1,252,637 $1,383,583 $1,486,752 $1,476,714 -$10,038 VISION INSURANCE 100.22.2210.61513 $1,212 $1,235 $1,167 -$68 LIFE INSURANCE 100.22.2210.61615 $11,776 $11,819 $12,148 $10,289 -$1,859 UNIFORM ALLOWANCE 100.22.2210.61635 $83,000 $80,500 $84,000 $76,000 -$8,000 IMRF 100.22.2210.61710 $20 $0 SOCIAL SECURITY 100.22.2210.61725 $1,698 $2,604 $4,479 -$4,479 MEDICARE 100.22.2210.61730 $141,197 $150,675 $141,771 $138,342 -$3,429 AUTOMOTIVE EQMP MAINT 100.22.2210.62240 $310 $0 MEMBERSHIP DUES 100.22.2210.62360 $45 $50 $0 CLOTHING 100.22.2210.65020 $40,711 $40,638 $33,000 $33,000 $0 FOOD 100.22.2210.65025 $1,737 $2,120 $0 MINOR EQUIPMENT & TOOLS 100.22.2210.65085 $3,778 $36,272 $39,216 $39,216 $0 SAFETY EQUIPMENT 100.22.2210.65090 $1,687 $20,438 $0 PHOTO/DRAFTING SUPPLIE 100.22.2210.65105 $0 $833 $833 $0 OTHER COMMODITIES 100.22.2210.65125 $4,748 $4,981 $8,998 $8,998 $0 OTHER PROGRAM COSTS 100.22.2210.62490 $31,834 $43,516 $0 FITNESS INCENTIVE 100.22.2210.65141 $36,500 $38,900 $87,500 $87,500 $0 RENTAL OF AUTO-FLEET MAINTENANCE 100.22.2210.62305 $273,118 $0 RENTAL OF AUTO REPLACEMENT 100.22.2210.62309 $272,893 $0 TRANSFER TO INSURANCE - RISK 100.22.2210.66030 $358,138 $0 Total P atro l Operations:$12,564,383 $12,625,851 $12,823,238 $12,624,126 -$199,112 Criminal Investigation REGULAR PAY 100.22.2215.61010 $1,717,145 $1,558,226 $1,593,365 $1,595,668 $2,303 OVERTIME PAY 100.22.2215.61110 $6,918 $8,495 $23,875 $23,875 $0 HIREBACK OT PAY 100.22.2215.61111 $39,987 $65,025 $5,426 $5,426 $0 SPECIAL DETAIL OT 100.22.2215.61112 $7,414 $16,607 $5,000 $5,000 $0 TERMINATION PAYOUTS 100.22.2215.61415 $0 $149,250 $0 ANNUAL SICK LEAVE PAYOUT 100.22.2215.61420 $19,465 $17,190 $0 ANNUAL HOLIDAY PAYOUT 100.22.2215.61425 $3,964 $2,032 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)100.22.2215.61430 $22,111 $7,665 $0 POLICE EDUCATION INCENTIVES 100.22.2215.61441 $28,000 $28,000 $0 HEALTH INSURANCE 100.22.2215.61510 $216,527 $207,451 $217,017 $221,843 $4,826 VISION INSURANCE 100.22.2215.61513 $112 $112 $102 -$10 LIFE INSURANCE 100.22.2215.61615 $2,294 $2,043 $1,891 $1,733 -$158 UNIFORM ALLOWANCE 100.22.2215.61635 $15,000 $14,000 $12,000 $12,000 $0 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 143 MEDICARE 100.22.2215.61730 $25,926 $26,098 $23,278 $23,311 $33 MEMBERSHIP DUES 100.22.2215.62360 $3,700 $3,700 $0 EXPENSE ALLOWANCE 100.22.2215.62370 $0 $2,200 $2,200 $0 BANK SERVICE CHARGES 100.22.2215.62705 $360 $0 CLOTHING 100.22.2215.65020 $0 $400 $400 $0 OFFICE SUPPLIES 100.22.2215.65095 $108 $342 $0 PHOTO/DRAFTING SUPPLIE 100.22.2215.65105 $0 $0 $2,500 $2,500 $0 OTHER COMMODITIES 100.22.2215.65125 $110 $0 OTHER PROGRAM COSTS 100.22.2215.62490 $1,676 $425 $0 MISCELLANEOUS 100.22.2215.62770 $97 $500 $0 FITNESS INCENTIVE 100.22.2215.65141 $6,500 $0 RENTAL OF AUTO-FLEET MAINTENANCE 100.22.2215.62305 $51,264 $0 RENTAL OF AUTO REPLACEMENT 100.22.2215.62309 $21,514 $0 Total C riminal Investigation:$2,189,609 $2,107,630 $1,887,064 $1,894,058 $6,994 Social Services Bureau EXPENSE ALLOWANCE 100.22.2225.62370 $0 $45 $0 Total Social Services Bureau:$0 $45 $0 $0 $0 Juvenile Bureau REGULAR PAY 100.22.2230.61010 $666,056 $645,230 $712,759 $638,837 -$73,922 OVERTIME PAY 100.22.2230.61110 $4,220 $2,435 $16,278 $16,278 $0 HIREBACK OT PAY 100.22.2230.61111 $3,176 $9,180 $17,038 $17,038 $0 SPECIAL DETAIL OT 100.22.2230.61112 $4,927 $5,924 $8,330 $8,330 $0 ANNUAL SICK LEAVE PAYOUT 100.22.2230.61420 $9,055 $11,141 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)100.22.2230.61430 $6,909 $6,969 $0 POLICE EDUCATION INCENTIVES 100.22.2230.61441 $12,000 $10,000 $0 HEALTH INSURANCE 100.22.2230.61510 $129,663 $133,884 $149,228 $137,544 -$11,684 VISION INSURANCE 100.22.2230.61513 $112 $112 $102 -$10 LIFE INSURANCE 100.22.2230.61615 $890 $841 $831 $508 -$323 UNIFORM ALLOWANCE 100.22.2230.61635 $7,000 $6,000 $6,000 $4,000 -$2,000 MEDICARE 100.22.2230.61730 $9,680 $9,184 $10,422 $9,321 -$1,101 OTHER PROGRAM COSTS 100.22.2230.62490 $300 $600 $0 FITNESS INCENTIVE 100.22.2230.65141 $2,500 $0 RENTAL OF AUTO-FLEET MAINTENANCE 100.22.2230.62305 $15,466 $0 RENTAL OF AUTO REPLACEMENT 100.22.2230.62309 $17,194 $0 Total Juvenile Bureau:$889,036 $841,499 $920,998 $831,959 -$89,039 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 144 School Liaison REGULAR PAY 100.22.2235.61010 $406,221 $426,643 $427,859 $429,398 $1,539 OVERTIME PAY 100.22.2235.61110 $1,384 $2,089 $0 HIREBACK OT PAY 100.22.2235.61111 $9,368 $28,451 $0 SPECIAL DETAIL OT 100.22.2235.61112 $11,008 $15,065 $0 ANNUAL SICK LEAVE PAYOUT 100.22.2235.61420 $4,278 $1,758 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)100.22.2235.61430 $1,726 $6,179 $0 POLICE EDUCATION INCENTIVES 100.22.2235.61441 $8,000 $8,000 $0 HEALTH INSURANCE 100.22.2235.61510 $62,916 $82,879 $82,496 $83,637 $1,141 VISION INSURANCE 100.22.2235.61513 $223 $223 $205 -$18 LIFE INSURANCE 100.22.2235.61615 $542 $556 $554 $508 -$46 UNIFORM ALLOWANCE 100.22.2235.61635 $4,000 $4,000 $4,000 $4,000 $0 MEDICARE 100.22.2235.61730 $6,104 $6,818 $6,262 $6,284 $22 FITNESS INCENTIVE 100.22.2235.65141 $1,000 $0 RENTAL OF AUTO-FLEET MAINTENANCE 100.22.2235.62305 $13,706 $0 RENTAL OF AUTO REPLACEMENT 100.22.2235.62309 $8,649 $0 Total School Liaiso n:$538,901 $582,660 $521,394 $524,031 $2,637 Po lice Records REGULAR PAY 100.22.2240.61010 $331,059 $250,534 $293,777 $293,779 $2 OVERTIME PAY 100.22.2240.61110 $0 $2,080 $0 TERMINATION PAYOUTS 100.22.2240.61415 $24,499 $0 $0 ANNUAL SICK LEAVE PAYOUT 100.22.2240.61420 $0 $1,634 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)100.22.2240.61430 $0 $3,587 $0 HEALTH INSURANCE 100.22.2240.61510 $81,351 $49,845 $64,507 $63,501 -$1,006 VISION INSURANCE 100.22.2240.61513 $150 $150 $137 -$13 LIFE INSURANCE 100.22.2240.61615 $249 $178 $183 $168 -$15 IMRF 100.22.2240.61710 $29,038 $22,378 $14,219 $9,724 -$4,495 SOCIAL SECURITY 100.22.2240.61725 $21,295 $15,507 $18,214 $18,214 $0 MEDICARE 100.22.2240.61730 $4,980 $3,627 $4,260 $4,260 $0 POSTAGE CHARGEBACKS 100.22.2240.62275 $1,898 $0 DATA PROCESSING SERVICES 100.22.2240.62335 $0 $378 $378 $0 DIGITAL ARCHIVING 100.22.2240.62645 $541 $541 $0 PHOTO/DRAFTING SUPPLIE 100.22.2240.65105 $0 $0 $1,500 $1,500 $0 MISCELLANEOUS 100.22.2240.62770 $2,848 $1,516 $0 RENTAL OF AUTO-FLEET MAINTENANCE 100.22.2240.62305 $11,317 $0 Total P olice Records:$509,074 $351,575 $397,188 $391,661 -$5,527 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 145 Co mmunications REGULAR PAY 100.22.2245.61010 $1,146,087 $918,555 $1,005,892 $1,043,392 $37,500 OVERTIME PAY 100.22.2245.61110 $49,176 $97,772 $4,341 $4,341 $0 HIREBACK OT PAY 100.22.2245.61111 $0 $654 $13,023 $13,023 $0 TERMINATION PAYOUTS 100.22.2245.61415 $0 $4,386 $0 ANNUAL SICK LEAVE PAYOUT 100.22.2245.61420 $5,392 $5,555 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)100.22.2245.61430 $1,921 $2,274 $0 POLICE EDUCATION INCENTIVES 100.22.2245.61441 $12,000 $11,000 $0 HEALTH INSURANCE 100.22.2245.61510 $210,875 $173,102 $195,671 $173,900 -$21,771 VISION INSURANCE 100.22.2245.61513 $309 $300 $274 -$26 LIFE INSURANCE 100.22.2245.61615 $1,550 $1,218 $1,064 $1,151 $87 UNIFORM ALLOWANCE 100.22.2245.61635 $11,900 $8,500 $7,650 $9,350 $1,700 IMRF 100.22.2245.61710 $101,063 $82,929 $48,686 $34,536 -$14,150 SOCIAL SECURITY 100.22.2245.61725 $72,431 $61,983 $62,840 $65,270 $2,430 MEDICARE 100.22.2245.61730 $16,939 $14,496 $14,697 $15,265 $568 TELECOMMUNICATIONS - WIRELESS 100.22.2245.64540 $35,160 $39,038 $0 CLOTHING 100.22.2245.65020 $0 $0 $400 $400 $0 FITNESS INCENTIVE 100.22.2245.65141 $1,500 $0 Total C ommunications:$1,665,994 $1,421,771 $1,354,564 $1,360,902 $6,338 Service Desk REGULAR PAY 100.22.2250.61010 $766,298 $767,181 $907,090 $955,802 $48,712 OVERTIME PAY 100.22.2250.61110 $39,626 $63,091 $6,633 $6,633 $0 HIREBACK OT PAY 100.22.2250.61111 $74 $278 $24,960 $24,960 $0 TERMINATION PAYOUTS 100.22.2250.61415 $4,536 $1,757 $0 ANNUAL SICK LEAVE PAYOUT 100.22.2250.61420 $2,171 $2,744 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)100.22.2250.61430 $6,817 $10,054 $0 POLICE EDUCATION INCENTIVES 100.22.2250.61441 $12,000 $10,000 $0 HEALTH INSURANCE 100.22.2250.61510 $131,645 $146,807 $192,011 $192,644 $633 VISION INSURANCE 100.22.2250.61513 $211 $264 $311 $47 LIFE INSURANCE 100.22.2250.61615 $1,040 $990 $936 $966 $30 UNIFORM ALLOWANCE 100.22.2250.61635 $7,225 $7,650 $6,800 $7,650 $850 IMRF 100.22.2250.61710 $69,320 $67,504 $43,904 $31,637 -$12,267 SOCIAL SECURITY 100.22.2250.61725 $50,891 $53,893 $56,662 $59,734 $3,072 MEDICARE 100.22.2250.61730 $11,902 $12,604 $13,252 $13,970 $718 SEASONAL EMPLOYEES 100.22.2250.61060 $14,113 $41,019 $0 ELEVATOR CONTRACT COSTS 100.22.2250.62425 $0 $0 $3,112 $3,112 $0 SERVICE AGREEMENTS/ CONTRACTS 100.22.2250.62509 $685 $657 $0 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 146 CLOTHING 100.22.2250.65020 $0 $0 $2,400 $2,400 $0 FOOD 100.22.2250.65025 $207 $0 $5,050 $5,050 $0 OTHER COMMODITIES 100.22.2250.65125 $0 $0 $3,000 $3,000 $0 OTHER PROGRAM COSTS 100.22.2250.62490 $54 $46 $0 FITNESS INCENTIVE 100.22.2250.65141 $3,000 $0 Total Service Desk:$1,121,605 $1,186,487 $1,266,074 $1,307,869 $41,795 311 Center REGULAR PAY 100.22.2251.61010 $384,096 $322,160 $407,165 $424,534 $17,369 OVERTIME PAY 100.22.2251.61110 $21,134 $28,192 $0 TERMINATION PAYOUTS 100.22.2251.61415 $15,499 $5,681 $0 POLICE EDUCATION INCENTIVES 100.22.2251.61441 $4,000 $4,000 $0 HEALTH INSURANCE 100.22.2251.61510 $96,834 $84,697 $113,338 $124,047 $10,709 VISION INSURANCE 100.22.2251.61513 $44 $38 $35 -$3 LIFE INSURANCE 100.22.2251.61615 $510 $413 $423 $458 $35 UNIFORM ALLOWANCE 100.22.2251.61635 $5,950 $4,250 $5,100 $6,800 $1,700 IMRF 100.22.2251.61710 $35,550 $28,312 $19,707 $14,052 -$5,655 SOCIAL SECURITY 100.22.2251.61725 $25,571 $22,670 $25,560 $26,743 $1,183 MEDICARE 100.22.2251.61730 $5,980 $5,302 $5,978 $6,254 $276 SEASONAL EMPLOYEES 100.22.2251.61060 $4,195 $20,155 $0 TELECOMMUNICATIONS 100.22.2251.64505 $16,572 $19,609 $0 TELECOMMUNICATIONS - WIRELESS 100.22.2251.64540 $47 $0 IT COMPUTER HARDWARE 100.22.2251.65555 $858 $0 FITNESS INCENTIVE 100.22.2251.65141 $1,500 $0 Total 311 Center:$618,297 $545,484 $577,309 $602,922 $25,613 Ofce-Professional Standards REGULAR PAY 100.22.2255.61010 $306,840 $295,333 $342,561 $325,499 -$17,062 OVERTIME PAY 100.22.2255.61110 $224 $239 $0 HIREBACK OT PAY 100.22.2255.61111 $4,891 $10,912 $0 ANNUAL SICK LEAVE PAYOUT 100.22.2255.61420 $1,789 $0 ANNUAL HOLIDAY PAYOUT 100.22.2255.61425 $1,789 $0 POLICE EDUCATION INCENTIVES 100.22.2255.61441 $2,500 $2,500 $0 HEALTH INSURANCE 100.22.2255.61510 $59,125 $58,812 $64,733 $59,934 -$4,799 VISION INSURANCE 100.22.2255.61513 $76 $76 $136 $60 LIFE INSURANCE 100.22.2255.61615 $351 $323 $376 $328 -$48 UNIFORM ALLOWANCE 100.22.2255.61635 $1,000 $1,000 $1,000 $1,000 $0 IMRF 100.22.2255.61710 $4,415 $4,805 $2,882 $1,971 -$911 SOCIAL SECURITY 100.22.2255.61725 $3,044 $3,447 $3,692 $3,691 -$1 MEDICARE 100.22.2255.61730 $4,376 $4,292 $4,982 $4,734 -$248 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 147 MISCELLANEOUS 100.22.2255.62770 $10,024 $2,451 $0 FITNESS INCENTIVE 100.22.2255.65141 $700 $0 RENTAL OF AUTO-FLEET MAINTENANCE 100.22.2255.62305 $4,965 $0 RENTAL OF AUTO REPLACEMENT 100.22.2255.62309 $3,090 $0 Total Ofce-Pro fessional Standards:$409,122 $384,189 $420,302 $397,292 -$23,010 Ofce Of Administration REGULAR PAY 100.22.2260.61010 $342,552 $374,182 $368,152 $370,845 $2,693 OVERTIME PAY 100.22.2260.61110 $0 $899 $0 TERMINATION PAYOUTS 100.22.2260.61415 $35,855 $0 HEALTH INSURANCE 100.22.2260.61510 $40,436 $45,894 $44,603 $47,568 $2,965 LIFE INSURANCE 100.22.2260.61615 $470 $475 $489 $451 -$38 IMRF 100.22.2260.61710 $16,544 $17,626 $10,179 $7,051 -$3,128 SOCIAL SECURITY 100.22.2260.61725 $11,795 $13,059 $13,040 $13,206 $166 MEDICARE 100.22.2260.61730 $5,328 $5,323 $5,339 $5,377 $38 TRAINING & TRAVEL 100.22.2260.62295 $106,715 $165,014 $161,594 $161,594 $0 MEMBERSHIP DUES 100.22.2260.62360 $106,021 $107,609 $0 CABLE - VIDEO 100.22.2260.64565 $858 $942 $0 MINOR EQUIPMENT & TOOLS 100.22.2260.65085 $6,536 $4,119 $30,000 $30,000 $0 SAFETY EQUIPMENT 100.22.2260.65090 $814 $1,242 $0 OFFICE SUPPLIES 100.22.2260.65095 $5,161 $11,873 $22,300 $22,300 $0 OTHER COMMODITIES 100.22.2260.65125 $26 $318 $0 IT COMPUTER HARDWARE 100.22.2260.65555 $13,157 $15 $0 PUBLIC SAFETY EQUIPMENT/SUPPLIES 100.22.2260.65616 $0 $23,257 $35,833 $35,833 $0 OTHER PROGRAM COSTS 100.22.2260.62490 $626 $11 $0 POLICE DUI EXPENSE 100.22.2260.65120 $0 $3,797 $0 RENTAL OF AUTO-FLEET MAINTENANCE 100.22.2260.62305 $1,474 $0 Total Ofce Of Administration:$694,369 $775,655 $691,529 $694,225 $2,696 Neighborho od Enforcement Team REGULAR PAY 100.22.2265.61010 $1,405,555 $1,334,985 $1,434,486 $1,337,579 -$96,907 OVERTIME PAY 100.22.2265.61110 $7,881 $10,763 $13,267 $13,267 $0 HIREBACK OT PAY 100.22.2265.61111 $46,705 $107,546 $90,158 $90,158 $0 SPECIAL DETAIL OT 100.22.2265.61112 $38,416 $29,889 $12,000 $12,000 $0 TERMINATION PAYOUTS 100.22.2265.61415 $0 $75,629 $0 ANNUAL SICK LEAVE PAYOUT 100.22.2265.61420 $16,099 $19,713 $0 ANNUAL HOLIDAY PAYOUT 100.22.2265.61425 $3,628 $3,822 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)100.22.2265.61430 $71,352 $60,048 $0 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 148 POLICE EDUCATION INCENTIVES 100.22.2265.61441 $19,000 $18,500 $0 HEALTH INSURANCE 100.22.2265.61510 $258,795 $254,892 $273,271 $257,770 -$15,501 LIFE INSURANCE 100.22.2265.61615 $1,882 $1,759 $1,778 $1,260 -$518 UNIFORM ALLOWANCE 100.22.2265.61635 $12,000 $11,000 $11,000 $8,000 -$3,000 MEDICARE 100.22.2265.61730 $22,333 $22,990 $20,960 $19,511 -$1,449 NARCOTICS SEIZURE EXPENSE 100.22.2265.65123 $18,087 $9,837 $20,000 $20,000 $0 MISCELLANEOUS 100.22.2265.62770 $1,214 $0 NARCOTICS ENFORCEMENT EXPENSE 100.22.2265.65122 $14,991 $16,672 $20,000 $20,000 $0 FITNESS INCENTIVE 100.22.2265.65141 $5,900 $0 eSHARE EXPENSE 100.22.2265.62861 $0 $69,600 $120,000 $50,400 RENTAL OF AUTO-FLEET MAINTENANCE 100.22.2265.62305 $63,549 $0 RENTAL OF AUTO REPLACEMENT 100.22.2265.62309 $19,974 $0 Total Neighborhood Enforcement Team:$2,027,360 $1,978,044 $1,966,520 $1,899,545 -$66,975 Trafc Bureau REGULAR PAY 100.22.2270.61010 $634,314 $469,500 $636,009 $541,780 -$94,229 OVERTIME PAY 100.22.2270.61110 $3,350 $4,316 $9,225 $9,225 $0 HIREBACK OT PAY 100.22.2270.61111 $81,964 $95,796 $0 SPECIAL DETAIL OT 100.22.2270.61112 $10,179 $14,402 $2,800 $2,800 $0 TERMINATION PAYOUTS 100.22.2270.61415 $54,483 $130,483 $0 ANNUAL SICK LEAVE PAYOUT 100.22.2270.61420 $9,066 $42,858 $0 ANNUAL HOLIDAY PAYOUT 100.22.2270.61425 $1,982 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)100.22.2270.61430 $21,345 $38,980 $0 POLICE EDUCATION INCENTIVES 100.22.2270.61441 $8,000 $4,000 $0 HEALTH INSURANCE 100.22.2270.61510 $104,554 $80,338 $108,074 $114,037 $5,963 VISION INSURANCE 100.22.2270.61513 $209 $222 $102 -$120 LIFE INSURANCE 100.22.2270.61615 $833 $619 $728 $392 -$336 UNIFORM ALLOWANCE 100.22.2270.61635 $5,850 $5,000 $5,000 $3,000 -$2,000 IMRF 100.22.2270.61710 $6,734 $2,481 $0 SOCIAL SECURITY 100.22.2270.61725 $6,550 $1,007 $0 MEDICARE 100.22.2270.61730 $11,632 $10,892 $9,295 $7,899 -$1,396 TOWING AND BOOTING CONTRACTS 100.22.2270.62451 $165 $97,892 $0 CLOTHING 100.22.2270.65020 $0 $986 $1,500 $1,500 $0 OTHER COMMODITIES 100.22.2270.65125 $0 $456 $8,400 $8,400 $0 OTHER PROGRAM COSTS 100.22.2270.62490 $1,403 $1,321 $0 POLICE DUI EXPENSE 100.22.2270.65120 $15,919 $985 $15,000 $15,000 $0 FITNESS INCENTIVE 100.22.2270.65141 $1,500 $0 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 149 RENTAL OF AUTO-FLEET MAINTENANCE 100.22.2270.62305 $45,970 $0 RENTAL OF AUTO REPLACEMENT 100.22.2270.62309 $10,094 $0 Total Trafc Bureau:$1,035,888 $1,002,520 $796,253 $704,135 -$92,118 Co mmunity Strategic Bureau REGULAR PAY 100.22.2275.61010 $90,454 $98,153 $97,108 $97,107 -$1 OVERTIME PAY 100.22.2275.61110 $0 $2,776 $3,256 $3,256 $0 HEALTH INSURANCE 100.22.2275.61510 $20,245 $22,695 $22,703 $23,507 $804 LIFE INSURANCE 100.22.2275.61615 $126 $127 $131 $119 -$12 IMRF 100.22.2275.61710 $7,647 $8,297 $4,701 $3,214 -$1,487 SOCIAL SECURITY 100.22.2275.61725 $5,075 $5,714 $6,021 $6,021 $0 MEDICARE 100.22.2275.61730 $1,187 $1,336 $1,409 $1,408 -$1 RENTAL OF AUTO-FLEET MAINTENANCE 100.22.2275.62305 $21,256 $0 RENTAL OF AUTO REPLACEMENT 100.22.2275.62309 $4,635 $0 Total C ommunity Strategic Bureau:$150,625 $139,098 $135,329 $134,633 -$696 Animal Control REGULAR PAY 100.22.2280.61010 $68,608 $44,536 $65,359 $66,757 $1,398 OVERTIME PAY 100.22.2280.61110 $175 $2,433 $543 $543 $0 TERMINATION PAYOUTS 100.22.2280.61415 $0 $345 $0 HEALTH INSURANCE 100.22.2280.61510 $16,306 $14,668 $19,892 $8,548 -$11,344 VISION INSURANCE 100.22.2280.61513 $85 $112 -$112 LIFE INSURANCE 100.22.2280.61615 $40 $33 $44 $6 -$38 SHOE ALLOWANCE 100.22.2280.61630 $180 $180 $180 -$180 IMRF 100.22.2280.61710 $5,797 $3,997 $3,164 $2,210 -$954 SOCIAL SECURITY 100.22.2280.61725 $4,175 $2,790 $4,064 $4,139 $75 MEDICARE 100.22.2280.61730 $976 $652 $951 $968 $17 BLDG MAINTENANCE SERVICES 100.22.2280.62225 $659 $3,029 $1,600 $1,600 $0 OTHER PROFESSIONAL SERVICES 100.22.2280.62272 $91,065 $107,513 $100,000 $100,000 $0 SERVICE AGREEMENTS/ CONTRACTS 100.22.2280.62509 $12,349 $5,524 $0 ELECTRICITY 100.22.2280.64005 $0 $784 $0 NATURAL GAS 100.22.2280.64015 $3,097 $3,232 $0 CLOTHING 100.22.2280.65020 $0 $0 $500 $500 $0 FOOD 100.22.2280.65025 $0 $3,000 $3,000 $0 OTHER COMMODITIES 100.22.2280.65125 $0 $0 $2,000 $2,000 $0 FITNESS INCENTIVE 100.22.2280.65141 $300 $0 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 150 RENTAL OF AUTO-FLEET MAINTENANCE 100.22.2280.62305 $5,405 $0 RENTAL OF AUTO REPLACEMENT 100.22.2280.62309 $1,957 $0 Total Animal Control:$211,087 $189,800 $201,409 $190,270 -$11,139 Co mmunity Po licing REGULAR PAY 100.22.2285.61010 $1,267,340 $1,093,326 $1,191,051 $1,133,288 -$57,763 OVERTIME PAY 100.22.2285.61110 $6,761 $7,075 $1,193 $1,193 $0 HIREBACK OT PAY 100.22.2285.61111 $36,010 $47,189 $21,705 $21,705 $0 SPECIAL DETAIL OT 100.22.2285.61112 $21,851 $7,587 $0 TERMINATION PAYOUTS 100.22.2285.61415 $58,229 $81,703 $0 ANNUAL SICK LEAVE PAYOUT 100.22.2285.61420 $9,351 $8,827 $0 ANNUAL HOLIDAY PAYOUT 100.22.2285.61425 $1,982 $2,032 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)100.22.2285.61430 $26,624 $32,790 $0 POLICE EDUCATION INCENTIVES 100.22.2285.61441 $18,500 $18,500 $0 HEALTH INSURANCE 100.22.2285.61510 $178,782 $164,420 $177,648 $216,614 $38,966 LIFE INSURANCE 100.22.2285.61615 $1,703 $1,427 $1,282 $1,104 -$178 UNIFORM ALLOWANCE 100.22.2285.61635 $11,000 $10,000 $9,000 $7,000 -$2,000 MEDICARE 100.22.2285.61730 $20,352 $18,007 $17,401 $16,534 -$867 OTHER EQMT MAINTENANCE 100.22.2285.62245 $0 $466 $2,700 $2,700 $0 CLOTHING 100.22.2285.65020 $0 $2,250 $2,250 $0 FOOD 100.22.2285.65025 $264 $0 MINOR EQUIPMENT & TOOLS 100.22.2285.65085 $0 $0 $2,500 $2,500 $0 OTHER PROGRAM COSTS 100.22.2285.62490 $4,683 $4,432 $0 FITNESS INCENTIVE 100.22.2285.65141 $4,700 $0 RENTAL OF AUTO-FLEET MAINTENANCE 100.22.2285.62305 $29,633 $0 RENTAL OF AUTO REPLACEMENT 100.22.2285.62309 $15,238 $0 Total C ommunity P olicing:$1,712,740 $1,498,043 $1,426,730 $1,404,889 -$21,841 Pro perty Bureau REGULAR PAY 100.22.2291.61010 $161,047 $175,893 $174,556 $174,556 $0 HEALTH INSURANCE 100.22.2291.61510 $28,522 $31,475 $31,491 $32,608 $1,117 LIFE INSURANCE 100.22.2291.61615 $172 $175 $179 $164 -$15 SHOE ALLOWANCE 100.22.2291.61630 $180 $180 $180 $180 $0 IMRF 100.22.2291.61710 $13,566 $14,478 $8,449 $5,778 -$2,671 SOCIAL SECURITY 100.22.2291.61725 $9,610 $10,533 $10,834 $10,834 $0 MEDICARE 100.22.2291.61730 $2,247 $2,463 $2,534 $2,534 $0 MINOR EQUIPMENT & TOOLS 100.22.2291.65085 $0 $150 $0 SAFETY EQUIPMENT 100.22.2291.65090 $109 $0 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 151 OTHER COMMODITIES 100.22.2291.65125 $8,112 $14,799 $26,000 $26,000 $0 MISCELLANEOUS 100.22.2291.62770 $601 $683 $0 Total P roperty Bureau:$224,166 $250,830 $254,223 $252,653 -$1,570 Building Management REGULAR PAY 100.22.2295.61010 $62,839 $69,370 $68,520 $60,525 -$7,995 OVERTIME PAY 100.22.2295.61110 $1,711 $0 HEALTH INSURANCE 100.22.2295.61510 $22,067 $23,235 $23,236 $15,291 -$7,945 LIFE INSURANCE 100.22.2295.61615 $43 $44 $46 -$46 CELL PHONE ALLOWANCE 100.22.2295.61626 $360 $360 $360 -$360 SHOE ALLOWANCE 100.22.2295.61630 $180 $180 $180 -$180 IMRF 100.22.2295.61710 $5,451 $5,704 $3,316 $2,003 -$1,313 SOCIAL SECURITY 100.22.2295.61725 $3,807 $4,041 $4,282 $3,753 -$529 MEDICARE 100.22.2295.61730 $890 $945 $1,001 $878 -$123 BLDG MAINTENANCE SERVICES 100.22.2295.62225 $50,798 $20,212 $58,000 $58,000 $0 J ANITORIAL SUPPLIES 100.22.2295.65040 $10,645 $9,548 $6,600 $6,600 $0 BLDG MAINTENANCE MATERIAL 100.22.2295.65050 $480 $0 MINOR EQUIPMENT & TOOLS 100.22.2295.65085 $2,824 $0 OTHER COMMODITIES 100.22.2295.65125 $4,821 $4,297 $0 Total Building Management:$166,916 $137,936 $165,541 $147,050 -$18,491 Total Police:$38,724,587 $39,634,721 $29,280,601 $29,214,097 -$66,504 Total Expenditures:$38,724,587 $39,634,721 $29,280,601 $29,214,097 -$66,504 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 152 Fire Department Paul Polep Fire Chief The Fire Department provides re prevention, re protection, and emergency medical services to community members and visitors to Evanston. Our reghters/paramedics are on call 24 hours per day, stafng our ve re stations and eleven emergency vehicles. Our Fire Prevention Bureau helps prevent res through plans review, routine inspections, and general public outreach and education efforts. Fire Suppression responds to emergencies as they happen, which can range from fallen tree branches to small house res to emergency medical situations. Fire Administration oversees overall department operations, including training efforts, scheduling staff, and budgeting and payroll. Revenues Summary 4 ,520,000 $1,476,400 (48.51% vs. prior year) Revenue to the Fire Departm ent show a substantial decline from 2021 to 2022 because property tax revenue for transfer to the Fire Pension Fund was moved to a new Non-Departmental unit titled "Public Safety Pension Transfers." Fire Department Proposed and His torical Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 0 2.5M 5M 7.5M 10M 12.5M 15M Expenditures Summary 18,689,924 $1,866,652 (11.10% vs. prior year) City of Evanston | Budget Book 2023 Page 153 Fire Department expenditures show a substantial decline from 2021 to 2022 because the transfer to the Fire Pension Fund was moved to a new Non-Departmental unit titled "Public Safety Pension Transfers." Fire Department Proposed and His torical Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 0 5M 10M 15M 20M 25M 30M Revenues by Type Budgeted 2022 Revenue By Type Charges for Services (46.5%)Charges for Services (46.5%) Charges for Services (46.5%) Intergovernmental Revenue (44.2%)Intergovernmental Revenue (44.2%) Intergovernmental Revenue (44.2%) Other Revenue (9.3%)Other Revenue (9.3%) Other Revenue (9.3%) Revenue Source Property Taxes $8,961,411 $9,479,402 $0 N/A Other Taxes $280,000 $280,000 $0 N/A N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 154 Licenses, Permits and Fees $66,734 $49,878 $100,000 -$100,000 -100% Charges for Services $2,106,581 $2,237,137 $1,941,100 $2,100,000 $158,900 8.2% Fines and Forfei tures $23,415 $770 $115,000 -$115,000 -100% Intergovernmental Revenue $719,643 $1,424,206 $756,000 $2,000,000 $1,244,000 164.6% Other Revenue $124,655 $19,770 $131,500 $420,000 $288,500 219.4% Total Revenue Source:$12,282,439 $13,491,162 $3,043,600 $4,520,000 $1,476,400 48.5% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Expenditures by Type Budgeted Expenditures by Type Salary and Benefits (83.8%)Salary and Benefits (83.8%) Salary and Benefits (83.8%) Services and Supplies (6.2%)Services and Supplies (6.2%) Services and Supplies (6.2%) Insurance and Other Chargebacks (4.8%)Insurance and Other Chargebacks (4.8%) Insurance and Other Chargebacks (4.8%) Interfund Transfers (4.3%)Interfund Transfers (4.3%) Interfund Transfers (4.3%) Miscellaneous (0.6%)Miscellaneous (0.6%) Miscellaneous (0.6%) Capital Outlay (0.3%)Capital Outlay (0.3%) Capital Outlay (0.3%) Expense Objects Sal ary and Benets $14,785,307 $14,424,597 $14,821,717 $15,669,966 $848,249 5.7% Services and Suppl ies $334,818 $541,339 $466,478 $1,164,178 $697,700 149.6% Miscellaneous $67,249 $61,054 $65,077 $106,280 $41,203 63.3% Capital Outlay $51,263 $62,723 $50,000 $50,000 $0 0% Interfund Transfers $857,353 $570,000 $570,000 $807,000 $237,000 41.6% Insurance and Other Chargebacks $10,169,330 $10,584,596 $850,000 $892,500 $42,500 5% Total Expense Objects:$26,265,321 $26,244,310 $16,823,272 $18,689,924 $1,866,652 11.1% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 155 Performance Meas ures Department Goal: The Fire Department’s biggest goal in 2023 is process improvement. In 2022 our focus was training: for our employees at all ranks to master the fundamentals of their roles after a few years of signicant turnover across the Department. In 2023, we aim to build upon that success by critically examining our processes and seeking ways to improve upon them. As part of that process improvement, we are planning to update and upgrade several core pieces of equipment and gear to meet the evolving needs of our community. Performance Measures: Measure Type of Measure FY 2021 Actual FY 2022 Estimate FY 2023 Proj ected Activity: Reduce number of vehicle accidents with department vehicles to under 10 in the calendar year. # of accidents Output 17 12 10 Activity: Reduce errors in initial EMS and Fire Incident report submissions to less than 4% of initial reports submitted containing an error. % of report errors on initial submission Efciency 4.4%4.2%4% Activity: Maintain overtime expenses at or below budgeted amount. % Overtime dollars budget that is spent Input 141.6%<100.0%<100.0% Activity: Increase our total annual training activities per employee by 5%. Total # of training activities Output 36,761 36,000 37,800 Average # of training activities per employee Output 360.4 346.2 363.5 Issues Affecting 2023 Budget Replacing SCBAs and ALS medical equipment. Uncertainty about upcoming negotiations with the Local 742 and how that will impact our 2023 budget. The lifeguard unit will be transitioning from Parks & Recreation to the Fire Department in 2023. Upcoming Initiatives Host an Active Shooter Incident Training for Emergency Management leaders in the Northern Illinois area (January 2023) Fire Prevention Week events (October 2023) If approved in FY2023 Budget Process, replace and update major medical equipment from Stryker Corporation through ALS360. Transitioning Lifeguards from Parks and Recreation over to Fire. City of Evanston | Budget Book 2023 Page 156 Revenue Detail Projected 2022 Revenue by Divis ion Fire Suppression (90.7%)Fire Suppression (90.7%) Fire Suppression (90.7%) Fire Mgt & Support (9.3%)Fire Mgt & Support (9.3%) Fire Mgt & Support (9.3%) Revenue Fire Mgmt & Support Fire Mgt & Support PENSION PROPERTY TAX 100.23.2305.51017 $8,961,411 $9,479,402 $0 PENSION PPRT 100.23.2305.51606 $280,000 $280,000 $0 FIRE COST RECOVERY CHARGE 100.23.2305.53655 $40 $816 $1,000 -$1,000 FIRE REPORT FEES 100.23.2305.53700 $0 $45 $100 -$100 FIRE BUILDING INSPECTIONS 100.23.2305.53705 -$30 $0 POLICE & FIRE FALSE ALARM FEES 100.23.2305.52540 $23,415 $770 $115,000 -$115,000 FIRE DEPT TRAINING 100.23.2305.55170 $0 $0 $6,000 -$6,000 MISCELLANEOUS REVENUE 100.23.2305.56045 $0 $2,104 $20,000 $420,000 $400,000 Total Fire Mgt & Support:$9,264,866 $9,763,107 $142,100 $420,000 $277,900 Fire Prevention FIRE PLAN REVIEW 100.23.2310.52135 $66,734 $49,878 $100,000 -$100,000 FIRE BUILDING INSPECTIONS 100.23.2310.53705 $8,688 $11,938 $25,000 -$25,000 ALARM REGISTRATION FEE 100.23.2310.53715 $118,272 $185,210 $115,000 -$115,000 Total Fire Prevention:$193,694 $247,025 $240,000 $0 -$240,000 Fire Suppressio n AMBULANCE SERVICE 100.23.2315.53675 $1,979,581 $2,039,158 $1,800,000 $2,100,000 $300,000 GEMT SERVICE REVENUE 100.23.2315.53676 $629,652 $1,379,326 $750,000 $2,000,000 $1,250,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 157 GRANTS AND AID 100.23.2315.55251 $51,132 $0 REIMBURSEMENT FOR FIRE DEPARTMENT SERVICES 100.23.2315.56069 $101,930 $8,072 $105,000 -$105,000 CITIZENS CPR CLASS FEES 100.23.2315.56157 $22,725 $8,698 $6,500 -$6,500 PARKING PERMITS-RYAN FIELD 100.23.2315.56175 $0 $896 $0 Total Fire Suppression:$2,785,020 $3,436,151 $2,661,500 $4,100,000 $1,438,500 Emergency Preparedness FEMA 100.23.2320.55265 $38,860 $44,879 $0 Total Emergency Preparedness:$38,860 $44,879 $0 Total Fire Mgmt & Support:$12,282,439 $13,491,162 $3,043,600 $4,520,000 $1,476,400 Total Revenue:$12,282,439 $13,491,162 $3,043,600 $4,520,000 $1,476,400 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Expenditures Detail Budgeted Expenditures by Division Fire Suppression (92.3%)Fire Suppression (92.3%) Fire Suppression (92.3%) Fire Mgt & Support (3.4%)Fire Mgt & Support (3.4%) Fire Mgt & Support (3.4%) Fire Prevention (2.6%)Fire Prevention (2.6%) Fire Prevention (2.6%) Beaches (1.7%)Beaches (1.7%) Beaches (1.7%) Emergency Preparedness (0.03%)Emergency Preparedness (0.03%) Emergency Preparedness (0.03%) Expenditures Fire Mgmt & Support Fire Mgt & Support REGULAR PAY 100.23.2305.61010 $269,245 $235,130 $491,998 $420,251 -$71,747 PERMANENT PART-TIME 100.23.2305.61050 $19,912 $36,951 $36,951 TERMINATION PAYOUTS 100.23.2305.61415 $3,690 $42,595 $0 ANNUAL SICK LEAVE PAYOUT 100.23.2305.61420 $0 $19,819 $50,000 -$50,000 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 158 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 100.23.2305.61430 $29,380 $0 HEALTH INSURANCE 100.23.2305.61510 $33,373 $35,266 $79,663 $50,474 -$29,189 LIFE INSURANCE 100.23.2305.61615 $359 $294 $566 $519 -$47 CELL PHONE ALLOWANCE 100.23.2305.61626 $0 $600 $900 $825 -$75 IMRF 100.23.2305.61710 $9,250 $9,905 $7,432 $3,931 -$3,501 SOCIAL SECURITY 100.23.2305.61725 $6,594 $7,571 $9,520 $7,363 -$2,157 MEDICARE 100.23.2305.61730 $3,868 $4,733 $7,148 $6,642 -$506 PRINTING 100.23.2305.62210 $0 $400 $0 OFFICE EQUIPMENT MAINT 100.23.2305.62235 $698 $660 $0 MEDICAL/HOSPITAL SERVICES 100.23.2305.62270 $37,926 $34,557 $50,000 $50,000 $0 POSTAGE CHARGEBACKS 100.23.2305.62275 $5,025 $0 TRAINING & TRAVEL 100.23.2305.62295 $611 $7,184 $1,500 $1,500 $0 POSTAGE 100.23.2305.62315 $285 $1,174 $500 $4,000 $3,500 DATA PROCESSING SERVICES 100.23.2305.62335 $740 $3,991 $0 LAUNDRY/OTHER CLEANING 100.23.2305.62355 $420 $550 $500 $500 $0 MEMBERSHIP DUES 100.23.2305.62360 $6,679 $6,921 $7,500 $7,500 $0 COPY MACHINE CHARGES 100.23.2305.62380 $1,128 $221 $0 SECURITY ALARM CONTRACTS 100.23.2305.62518 $5,020 $3,840 $0 AFG PORTAL RADIO GRANT 100.23.2305.62672 $17,803 $0 NATURAL GAS 100.23.2305.64015 $46,395 $38,798 $0 TELECOMMUNICATIONS 100.23.2305.64505 $0 $657 $0 TELECOMMUNICATIONS - WIRELESS 100.23.2305.64540 $16,838 $18,392 $0 BOOKS, PUBLICATIONS, MAPS 100.23.2305.65010 $17 $1,682 $900 $900 $0 CLOTHING 100.23.2305.65020 $71,556 $71,784 $80,000 $10,000 -$70,000 FOOD 100.23.2305.65025 $1,651 $4,843 $1,500 $1,500 $0 J ANITORIAL SUPPLIES 100.23.2305.65040 $0 $217 $0 BLDG MAINTENANCE MATERIAL 100.23.2305.65050 $6,137 $1,895 $6,000 $1,000 -$5,000 OFFICE/OTHER EQT MTN MATL 100.23.2305.65070 $3,969 $1,069 $4,000 -$4,000 MEDICAL & LAB SUPPLIES 100.23.2305.65075 $2,874 $0 MINOR EQUIPMENT & TOOLS 100.23.2305.65085 $0 $714 $0 SAFETY EQUIPMENT 100.23.2305.65090 $380 $28,000 -$28,000 OFFICE SUPPLIES 100.23.2305.65095 $1,091 $6,481 $7,500 $11,500 $4,000 OTHER COMMODITIES 100.23.2305.65125 $8,432 $12,950 $20,342 $20,342 $0 MISCELLANEOUS 100.23.2305.62770 $0 $480 $0 FURNITURE & FIXTURES 100.23.2305.65625 $0 $1,654 $0 RENTAL OF AUTO-FLEET MAINTENANCE 100.23.2305.62305 $15,922 $0 RENTAL OF AUTO REPLACEMENT 100.23.2305.62309 $7,107 $0 INTERDEPT TRANSFER PENSIONS 100.23.2305.62675 $9,257,516 $9,670,474 $0 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 159 Total Fire Mgt & Support:$9,839,345 $10,300,047 $855,469 $635,698 -$219,771 Fire Prevention REGULAR PAY 100.23.2310.61010 $519,196 $519,603 $365,368 $371,602 $6,234 OVERTIME PAY 100.23.2310.61110 $30,385 $18,697 $17,000 $17,000 $0 TERMINATION PAYOUTS 100.23.2310.61415 $16,178 $0 ANNUAL SICK LEAVE PAYOUT 100.23.2310.61420 $40,417 $17,210 $10,000 $10,000 ANNUAL HOLIDAY PAYOUT 100.23.2310.61425 $4,651 $4,608 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 100.23.2310.61430 $1,403 $2,678 $0 HEALTH INSURANCE 100.23.2310.61510 $68,624 $76,270 $52,859 $56,116 $3,257 LIFE INSURANCE 100.23.2310.61615 $443 $441 $228 $212 -$16 CELL PHONE ALLOWANCE 100.23.2310.61626 $900 $300 $0 IMRF 100.23.2310.61710 $8,152 $8,685 $5,241 $3,584 -$1,657 SOCIAL SECURITY 100.23.2310.61725 $5,724 $6,361 $6,714 $6,713 -$1 MEDICARE 100.23.2310.61730 $8,015 $7,682 $5,306 $5,404 $98 PRINTING 100.23.2310.62210 $43 $0 $1,000 $1,000 $0 OTHER EQMT MAINTENANCE 100.23.2310.62245 $1,601 $1,860 $0 TRAINING & TRAVEL 100.23.2310.62295 $200 $98 $1,000 $1,000 $0 MEMBERSHIP DUES 100.23.2310.62360 $175 $75 $400 $400 $0 BOOKS, PUBLICATIONS, MAPS 100.23.2310.65010 $302 $1,744 $500 $500 $0 OFFICE SUPPLIES 100.23.2310.65095 $415 $700 $1,500 $1,500 $0 PHOTO/DRAFTING SUPPLIE 100.23.2310.65105 $1,135 $540 $0 OTHER COMMODITIES 100.23.2310.65125 $5,000 $0 FITNESS INCENTIVE 100.23.2310.65141 $542 $562 $3,021 $4,063 $1,042 RENTAL OF AUTO-FLEET MAINTENANCE 100.23.2310.62305 $1,351 $0 RENTAL OF AUTO REPLACEMENT 100.23.2310.62309 $19,682 $0 Total Fire Prevention:$729,535 $673,114 $460,137 $479,094 $18,957 Fire Suppressio n REGULAR PAY 100.23.2315.61010 $9,860,239 $9,711,041 $10,520,326 $11,297,813 $777,487 SPECIAL EVENT PAY 100.23.2315.61062 $0 $0 $30,000 $30,000 $0 OVERTIME PAY 100.23.2315.61110 $152,205 $274,039 $161,000 $161,000 $0 HIREBACK OT PAY 100.23.2315.61111 $1,449,541 $1,037,458 $748,956 $748,956 $0 TRAINING OT 100.23.2315.61113 $19,326 $29,193 $33,000 $33,000 $0 TERMINATION PAYOUTS 100.23.2315.61415 $120,293 $23,854 $50,000 $50,000 $0 ANNUAL SICK LEAVE PAYOUT 100.23.2315.61420 $258,709 $219,187 $200,000 $240,000 $40,000 ANNUAL HOLIDAY PAYOUT 100.23.2315.61425 $109,300 $96,310 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 100.23.2315.61430 $83,177 $28,872 $0 HEALTH INSURANCE 100.23.2315.61510 $1,534,652 $1,768,688 $1,812,465 $1,940,152 $127,687 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 160 VISION INSURANCE 100.23.2315.61513 $960 $1,008 $822 -$186 LIFE INSURANCE 100.23.2315.61615 $5,435 $5,362 $5,431 $5,099 -$332 CELL PHONE ALLOWANCE 100.23.2315.61626 $900 $900 $900 $825 -$75 SOCIAL SECURITY 100.23.2315.61725 $0 $845 $5,316 $242 -$5,074 MEDICARE 100.23.2315.61730 $161,063 $160,148 $153,372 $164,470 $11,098 SEASONAL EMPLOYEES 100.23.2315.61060 $0 $17,036 $20,936 $3,900 PRINTING 100.23.2315.62210 $1,905 $108 $2,000 $500 -$1,500 TUITION 100.23.2315.62290 $0 $5,000 $5,000 $0 TRAINING & TRAVEL 100.23.2315.62295 $9,817 $45,661 $72,000 $72,000 $0 POSTAGE 100.23.2315.62315 $118 $0 MEMBERSHIP DUES 100.23.2315.62360 $120 $489 $2,000 $500 -$1,500 CUSTODIAL CONTRACT SERVICES 100.23.2315.62430 $6,840 $570 $0 SERVICE AGREEMENTS/ CONTRACTS 100.23.2315.62509 $40,784 $64,674 $75,000 $75,000 $0 BANK SERVICE CHARGES 100.23.2315.62705 $82 $156 $0 AGRI/BOTANICAL SUPPLIES 100.23.2315.65005 $0 $162 $0 BOOKS, PUBLICATIONS, MAPS 100.23.2315.65010 $550 $3,525 $2,000 $3,500 $1,500 CHEMICALS/ SALT 100.23.2315.65015 $10,333 $12,065 $10,000 $13,000 $3,000 FOOD 100.23.2315.65025 $131 $0 J ANITORIAL SUPPLIES 100.23.2315.65040 $16,018 $12,174 $12,000 $12,000 $0 LICENSING/REGULATORY SUPP 100.23.2315.65045 $100 $0 BLDG MAINTENANCE MATERIAL 100.23.2315.65050 $0 $579 $0 MEDICAL & LAB SUPPLIES 100.23.2315.65075 $7,208 $73,952 $20,000 $20,000 $0 MINOR EQUIPMENT & TOOLS 100.23.2315.65085 $2,473 $19,577 $20,000 $30,000 $10,000 SAFETY EQUIPMENT 100.23.2315.65090 $596 $63,278 $5,000 $473,000 $468,000 OFFICE SUPPLIES 100.23.2315.65095 $1,220 $4,228 $5,000 $9,700 $4,700 PHOTO/DRAFTING SUPPLIE 100.23.2315.65105 $43 $141 $700 -$700 OTHER COMMODITIES 100.23.2315.65125 $0 $2,339 $0 MEDICAL EQ MAINT AGREEMENTS 100.23.2315.62521 $14,448 $2,169 $23,000 $23,000 $0 SCBA EQ MAINT AGREEMENTS 100.23.2315.62522 $4,454 $7,299 $0 EXTRICATION EQ MAINT AGREEMNTS 100.23.2315.62523 $3,399 $2,752 $0 OTHER CHARGES 100.23.2315.62605 $7,621 $3,998 $0 MISCELLANEOUS 100.23.2315.62770 $0 $4,099 $0 FITNESS INCENTIVE 100.23.2315.65141 $36,786 $39,694 $39,056 $79,217 $40,161 FURNITURE & FIXTURES 100.23.2315.65625 $51,263 $61,069 $50,000 $50,000 $0 RENTAL OF AUTO-FLEET MAINTENANCE 100.23.2315.62305 $444,533 $500,004 $500,000 $567,000 $67,000 RENTAL OF AUTO REPLACEMENT 100.23.2315.62309 $360,487 $69,996 $70,000 $240,000 $170,000 TRANSFER TO INSURANCE - RISK 100.23.2315.66030 $850,487 $849,996 $850,000 $892,500 $42,500 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 161 WORKERS COMP TTD PYMTS (NON SWORN)100.23.2315.66049 $61,327 $64,127 $0 Total Fire Suppression:$15,687,634 $15,266,089 $15,501,566 $17,259,232 $1,757,666 Emergency Preparedness PRINTING 100.23.2320.62210 $0 $1,202 $1,000 $1,000 $0 OTHER EQMT MAINTENANCE 100.23.2320.62245 $0 $86 $0 TRAINING & TRAVEL 100.23.2320.62295 $9 $603 $500 $500 $0 MEMBERSHIP DUES 100.23.2320.62360 $195 $0 MINOR EQUIPMENT & TOOLS 100.23.2320.65085 $13 $0 $2,000 $2,000 $0 SAFETY EQUIPMENT 100.23.2320.65090 $0 $1,117 $1,500 $1,500 $0 OFFICE SUPPLIES 100.23.2320.65095 $132 $766 $1,100 $1,100 $0 OTHER COMMODITIES 100.23.2320.65125 $324 $604 $0 OFFICE MACH. & EQUIP.100.23.2320.65620 $57 $486 $0 RENTAL OF AUTO-FLEET MAINTENANCE 100.23.2320.62305 $5,902 $0 RENTAL OF AUTO REPLACEMENT 100.23.2320.62309 $2,369 $0 Total Emergency Preparedness:$8,807 $5,059 $6,100 $6,100 $0 Beaches SEASONAL EMPLOYEES 100.23.2325.61060 $0 $300,000 $300,000 CLOTHING 100.23.2325.65020 $0 $9,800 $9,800 Total Beaches:$0 $309,800 $309,800 Total Fire Mgmt & Support:$26,265,321 $26,244,310 $16,823,272 $18,689,924 $1,866,652 Total Expenditures:$26,265,321 $26,244,310 $16,823,272 $18,689,924 $1,866,652 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 162 Heal th & Human Services Ikenga Ogbo Health & Human Services Director 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 inuenced by more than just individual choices. One’s physical and psychosocial environment, culture, and government all play a role in inuencing and determining overall health. It is the Department’s goal for the people of Evanston to experience signicant g ains 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 service problems to one that focuses on prevention, embraces recovery, and eliminates inequities. Revenues Summary 1,114 ,484 $240,242 (27.48% vs. prior year) Heal th & Human Services Propos ed and His torical Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 0 250k 500k 750k 1,000k 1,250k 1,500k 1,750k Expenditures Summary 1,413,058 $78,183 (5.86% vs. prior year) City of Evanston | Budget Book 2023 Page 163 Heal th & Human Services Propos ed and His torical Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 0 1M 2M 3M 4M Revenues by Type Budgeted 2022 Revenue By Type Intergovernmental Revenue (57.2%)Intergovernmental Revenue (57.2%) Intergovernmental Revenue (57.2%)Charges for Services (27.6%)Charges for Services (27.6%) Charges for Services (27.6%) Licenses, Permits and Fees (14.5%)Licenses, Permits and Fees (14.5%) Licenses, Permits and Fees (14.5%) Other Revenue (0.5%)Other Revenue (0.5%) Other Revenue (0.5%) Fines and Forfeitures (0.3%)Fines and Forfeitures (0.3%) Fines and Forfeitures (0.3%) Revenue Source Licenses, Permits and Fees $90,604 $138,085 $161,100 $161,100 $0 0% Charges for Services $167,877 $238,446 $311,200 $307,200 -$4,000 -1.3% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 164 Fines and Forfei tures $2,900 $0 $3,000 $3,000 $0 0% Intergovernmental Revenue $622,458 $864,136 $392,942 $637,184 $244,242 62.2% Other Revenue $4,250 $291,825 $6,000 $6,000 $0 0% Total Revenue Source:$888,089 $1,532,492 $874,242 $1,114,484 $240,242 27.5% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Expenditures by Type Budgeted Expenditures by Type Salary and Benefits (81.4%)Salary and Benefits (81.4%) Salary and Benefits (81.4%) Services and Supplies (15.6%)Services and Supplies (15.6%) Services and Supplies (15.6%) Miscellaneous (3%)Miscellaneous (3%) Miscellaneous (3%) Expense Objects Sal ary and Benets $964,931 $918,315 $1,181,719 $1,149,573 -$32,146 13.7% Services and Suppl ies $274,251 $721,064 $96,300 $220,400 $124,100 128.9% Miscellaneous $42,536 $55,420 $56,856 $43,085 -$13,771 -24.2% Interfund Transfers $19,867 $249,996 $0 $0 $0 0% Community Sponsored Organi zations $35,833 $0 N/A Insurance and Other Chargebacks $29,649 $0 $0 $0 $0 0% Total Expense Objects:$1,331,234 $1,980,628 $1,334,875 $1,413,058 $78,183 20.4% N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 165 Performance Meas ures Department Goal:  Cont inue to provide strat egies, regulation act ivities and responses to prolong lives and prevent diseases in the Evanston community. This is achieved by an array of programs and activit ies executed by the Department staff. Performance Measures: Measure Type of Measure FY 2021 Actual FY 2022 Estimate FY 2023 Proj ected Activity: COVID-19 Response Estimated number of contact tracing calls and consultation in the community Output 7,447 1627 700 Estimated number of phone calls, visits and consults to/from long term care facilities (LTCF) and congregate settings Output and Equity 1,200 2085 1800 Number of vaccination clinics hosted at vaccination sites, community events, home and congregate settings Output, Equity 92 13 10 Estimated number of residents provided housing for quarantine/isolation purposes. Equity 10 6 3 Estimated number of 311 calls received, and responses regarding COVID-19, guidance, and vaccination Effectiveness 1335 261 200 Estimated number of 311 calls, consultations, contact tracing for Monkeypox and connecting community members to vaccinations Equity, output and Effectiveness 0 102 120 Activity: Inspections and programs Total number of food establishment licenses issued Output 418 442 460 Total number of food inspections performed Output, Effectiveness 211 595 900 Number of foodborne illness investigations performed. Output, Effectiveness 11 14 18 Temporary food inspections performed Output, Effectiveness 102 161 220 Food establishment plans reviewed Output, Effectiveness 18 12 20 Rat and rodent complaints investigated Output, Effectiveness 688 578 500 Clean Air Act Compliance Checks Output, Effectiveness 12 1 15 Other inspections (Body art, tanning, hen coops, mosquitoes, bees, birds, noise, collection box, leaf blower, vacation rental, health/misc. etc.) Output, Effectiveness 216 368 350 Home Lead poisoning assessments and mitigations Output, Effectiveness 6 12 20 Department Goal:Develop the Evanston Project for Local Assessment of Needs (EPLAN) for the State's recertication of the Health and Human Services Department by Spring , 2022. Performance Measures: Measure Type of Measure FY 2021 Actual FY 2022 Estimate FY 2023 Proj ected Activity: EPLAN City of Evanston | Budget Book 2023 Page 166 Estimated number of consultations, presentations, and meetings with stakeholders, experts, EHAC and com munity agencies to provide feedback regarding plans Output, equity, effectiveness 40 85 90 Number of hours spent on EPLAN Input 30 1200 800 Department Goal:Maintain and acquire County, State and Federal grants and funds to scally support the Health and Human Services Department programs and activities. Performance Measures: Measure Type of Measure FY 2021 Actual FY 2022 Estimate FY 2023 Proj ected Activity: Maintain and acquire grants Number of grants received Output 17 18 20 Issues Affecting 2023 Budget There is no indication that COVID-19 will disappear in the near future and funding is needed for HHS to c ontinue to be prepared for the next possible wave of the virus instead of being reactive. Upcoming Initiatives Continue to prioritize the response to COVID-19 in the community including schools, facilities housing high-risk populations such as in our long-term care facilities and congregate settings Continue to transition to regular HHS operations while responding to COVID-19 related activities. Continue to conduct COVID-19 vaccination activities in the community. Create a clearinghouse of data to better measure health equity achievements. Continue with the integration process of the Senior Service and Youth and Young A dult Divisions from into the Health and Human Services Department to facilitate a holistic and equitable social services approach for the community. Incorporate the City’s EPLAN in City operations and g oals thereby using it as a tool to make signicant positive impacts to equity and disparity issues in the community. Revenue Detail Revenue H eal th Co vid C ontact Tracing STATE, COUNTY AND OTHER GRANTS 100.24.2420.55146 $204,408 $405,379 $0 Total C ovid Contact Tracing:$204,408 $405,379 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 167 Public Heal th Division BED & BREAKFAST LICENSE 100.24.2435.52016 $0 $10 $150 $150 $0 COLLECTION BOX LICENSE 100.24.2435.52017 $28,995 $1,875 $2,500 $2,500 $0 ROOMING HOUSE LICENSES 100.24.2435.52035 $150 $0 RENTAL BUILDIN G REGISTRATIONS 100.24.2435.52046 $314 $0 $0 OTHER LICENSES 100.24.2435.52050 $0 $0 $20,000 $20,000 $0 LONG TERM CARE LICENSES 100.24.2435.52055 $54,540 $127,850 $120,000 $120,000 $0 SEASONAL FOOD ESTABLISHMENT LICENSE 100.24.2435.52061 $5,497 $8,350 $15,000 $15,000 $0 MOBILE FOOD VEHICLE VENDOR LICENSE 100.24.2435.52062 $958 $0 $1,450 $1,450 $0 HEN COOP LICENSE 100.24.2435.52063 $150 $0 $800 $800 $0 RESIDENT CARE HOME LICENSE 100.24.2435.52070 $0 $0 $1,200 $1,200 $0 PLAN REVIEW 100.24.2435.52085 $696 $0 $5,000 $5,000 $0 SANITATION CLASSES 100.24.2435.53050 $500 $0 HEALTH FOOD ESTABLISHMENT LICENSE FEE 100.24.2435.53105 $99,980 $201,656 $230,000 $230,000 $0 TEMPORARY FOOD LICENSE 100.24.2435.53185 $383 $1,887 $11,000 $11,000 $0 FOOD DELIVERY VEHICLE 100.24.2435.53190 $3,450 $4,136 $6,500 $6,500 $0 BEV SNACK VENDING MACHINE 100.24.2435.53200 $23,140 -$65 $31,000 $31,000 $0 FOOD VENDING MACHINE 100.24.2435.53205 $23,186 $18,785 $0 TOBACCO LICENSE 100.24.2435.53210 $16,167 $10,350 $17,000 $17,000 $0 BEEKEEPER LICENSE FEE 100.24.2435.53211 $300 $225 $300 $300 $0 FUNERAL DIRECTOR LICENSE 100.24.2435.53230 $0 $0 $6,000 $6,000 $0 TEMP FUNERAL DIRECTOR LICENSE 100.24.2435.53235 $0 $1,472 $4,000 -$4,000 BACKGR CHKS DAYCARE PROV 100.24.2435.53725 $75 $0 $400 $400 $0 HOUSING CODE VIOL FIN ES 100.24.2435.52555 $2,900 $0 PUBLIC HEALTH CODE VIOLATIONS 100.24.2435.52556 $0 $3,000 $3,000 $0 COMPREHENSIVE HEALTH PROTECTION GRANT REV 100.24.2435.55025 $140,527 $93,770 $124,183 $125,432 $1,249 IL TOBACCO FREE COMMUNITY 100.24.2435.55085 $0 $25,000 $27,594 $2,594 IL HIV SURVEILLANCE GRANT 100.24.2435.55086 $7,038 $23,233 $34,150 $34,150 $0 IL STATE CHILDHOOD LEAD GRANT 100.24.2435.55130 $27,500 $13,500 $0 STATE, COUNTY AND OTHER GRANTS 100.24.2435.55146 $99,793 $152,784 $21,400 -$21,400 CRI GRANT-REVENUE HHS 100.24.2435.55173 $47,781 $32,992 $43,541 $62,697 $19,156 PHEP GRANT-REVENUE HHS 100.24.2435.55174 $53,710 $58,654 $63,701 $62,944 -$757 ASPIRE PROGRAM GRANT 100.24.2435.55205 $0 $133,000 $133,000 LEAD PAINT HAZARD GRANT (TORRENS)100.24.2435.55231 $0 $0 $39,600 $150,000 $110,400 GRANTS AND AID 100.24.2435.55251 $15,098 $46,438 $7,000 $7,000 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 168 BEACH GRANT - REVENUE HHS 100.24.2435.55254 $0 $15,097 $15,097 $0 RETHINK YOUR DRINK - HHS REVENUE 100.24.2435.55258 $0 $5,000 $5,000 $0 COOK COUNTY WNV GRANT 100.24.2435.55259 $14,270 $14,270 $14,270 $0 COVID-19 MASS VACCINATION GRANT 100.24.2435.55478 $291,600 $0 WE'RE OUT WALKING 100.24.2435.56002 $0 $6,000 $6,000 $0 Total P ublic Heal th Divisio n:$652,826 $1,103,772 $874,242 $1,114,484 $240,242 Human Services Aging Wel l Conference Revenues 100.24.2445.56016 $200 $0 Total Human Services:$200 $0 Co mmunity Heal th IL TOBACCO FREE COMMUNITY 100.24.2455.55085 $26,604 $23,116 $0 WE'RE OUT WALKING 100.24.2455.56002 $4,250 $25 $0 Total C ommunity Heal th:$30,854 $23,141 $0 $0 $0 Total Heal th:$888,089 $1,532,492 $874,242 $1,114,484 $240,242 Total Revenue:$888,089 $1,532,492 $874,242 $1,114,484 $240,242 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Expenditures Detail Budgeted Expenditures by Division Public Health Division (88.3%)Public Health Division (88.3%) Public Health Division (88.3%) Health Services Admin (11.7%)Health Services Admin (11.7%) Health Services Admin (11.7%) City of Evanston | Budget Book 2023 Page 169 Expenditures H eal th Heal th Services Admin REGULAR PAY 100.24.2407.61010 $140,155 $88,745 $165,318 $121,425 -$43,893 OVERTIME PAY 100.24.2407.61110 $846 $486 $800 $800 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)100.24.2407.61430 $0 $3,081 $0 HEALTH INSURANCE 100.24.2407.61510 $23,489 $16,121 $29,475 $20,861 -$8,614 VISION INSURANCE 100.24.2407.61513 $72 $66 $61 -$5 LIFE INSURANCE 100.24.2407.61615 $160 $87 $79 $72 -$7 AUTO ALLOWANCE 100.24.2407.61625 $1,089 $934 $934 $856 -$78 CELL PHONE ALLOWANCE 100.24.2407.61626 $518 $267 $225 $206 -$19 IMRF 100.24.2407.61710 $12,069 $7,464 $8,002 $4,019 -$3,983 SOCIAL SECURITY 100.24.2407.61725 $8,470 $5,188 $10,082 $7,426 -$2,656 MEDICARE 100.24.2407.61730 $2,001 $1,309 $2,414 $1,776 -$638 PRINTING 100.24.2407.62210 $0 $0 $200 $200 $0 TRAINING & TRAVEL 100.24.2407.62295 $10 $245 $3,000 $3,000 $0 MEMBERSHIP DUES 100.24.2407.62360 $3,635 $550 $2,900 $2,900 $0 COPY MACHINE CHARGES 100.24.2407.62380 $999 $147 $0 TELECOMMUNICATIONS - WIRELESS 100.24.2407.64540 $12 $368 $0 FOOD 100.24.2407.65025 $283 $373 $600 $600 $0 OFFICE SUPPLIES 100.24.2407.65095 $324 $207 $500 $500 $0 OTHER COMMODITIES 100.24.2407.65125 $0 $0 $200 $200 $0 OTHER PROGRAM COSTS 100.24.2407.62490 $890 $0 TRANSFER TO INSURANCE - RISK 100.24.2407.66030 $6,274 $0 Total Heal th Services Admin:$201,225 $125,644 $224,795 $164,902 -$59,893 Co vid C ontact Tracing REGULAR PAY 100.24.2420.61010 $2,289 $2,105 $0 OVERTIME PAY 100.24.2420.61110 $4,292 $4,858 $0 HEALTH INSURANCE 100.24.2420.61510 $344 $0 IMRF 100.24.2420.61710 $3,839 $0 SOCIAL SECURITY 100.24.2420.61725 $8,098 $28,452 $0 MEDICARE 100.24.2420.61730 $1,894 $6,654 $0 SEASONAL EMPLOYEES 100.24.2420.61060 $124,025 $452,046 $0 PRINTING 100.24.2420.62210 $39 $0 TRAINING & TRAVEL 100.24.2420.62295 $693 $0 TELECOMMUNICATIONS - WIRELESS 100.24.2420.64540 $2,553 $0 FOOD 100.24.2420.65025 $4,793 $0 OFFICE SUPPLIES 100.24.2420.65095 $82 $0 IT COMPUTER HARDWARE 100.24.2420.65555 $6,253 $449 $0 N ameName Account IDAccount ID FY2020 Actual FY2020 Actual FY2021 Actual FY2021 Actual FY2022 Adopted Budget FY2022 Adopted Budget FY2023 Ado pted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 170 OTHER PROGRAM COSTS 100.24.2420.62490 $10,614 $7,176 $0 Total C ovid Contact Tracing:$158,196 $513,351 $0 $0 $0 Dental Services TRAINING & TRAVEL 100.24.2425.62295 $6 $0 Total Dental Services:$6 $0 Public Heal th Division REGULAR PAY 100.24.2435.61010 $499,042 $503,281 $737,974 $760,212 $22,238 PERMANENT PART-TIME 100.24.2435.61050 $1,060 $3,918 $21,400 -$21,400 OVERTIME PAY 100.24.2435.61110 $80,440 $39,234 $10,000 $10,000 $0 TERMINATION PAYOUTS 100.24.2435.61415 $1,290 $3,733 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)100.24.2435.61430 $2,939 $4,760 $0 HEALTH INSURANCE 100.24.2435.61510 $91,378 $89,147 $110,274 $135,843 $25,569 VISION INSURANCE 100.24.2435.61513 $176 $186 $237 $51 LIFE INSURANCE 100.24.2435.61615 $344 $408 $509 $545 $36 AUTO ALLOWANCE 100.24.2435.61625 $263 $450 $450 $207 -$243 CELL PHONE ALLOWANCE 100.24.2435.61626 $1,410 $1,574 $1,440 $1,628 $188 SHOE ALLOWANCE 100.24.2435.61630 $515 $360 $360 $540 $180 IMRF 100.24.2435.61710 $50,342 $46,295 $31,605 $24,520 -$7,085 SOCIAL SECURITY 100.24.2435.61725 $39,522 $39,232 $40,624 $47,281 $6,657 MEDICARE 100.24.2435.61730 $9,243 $9,175 $9,502 $11,059 $1,557 SEASONAL EMPLOYEES 100.24.2435.61060 $49,090 $96,801 $30,000 $32,000 $2,000 PRINTING 100.24.2435.62210 $39 $39 $1,000 $500 -$500 POSTAGE CHARGEBACKS 100.24.2435.62275 $328 $0 TRAINING & TRAVEL 100.24.2435.62295 $2,148 $1,320 $2,600 $2,600 $0 COURT COST/LITIGATION 100.24.2435.62345 $0 $0 $500 $500 $0 MEMBERSHIP DUES 100.24.2435.62360 $1,237 $0 $2,000 $1,200 -$800 WOMEN OUT WALKING EXPENSE 100.24.2435.62371 $0 $0 $6,000 $6,000 $0 COVID-19 MASS VACCINATION GRANT 100.24.2435.62478 $2,859 $0 HOME DAY CARE LICENSE EXPENDITURES 100.24.2435.62494 $188 $150 $0 RODENT CONTROL CONTRACT 100.24.2435.62606 $74,915 $74,880 $15,000 $15,000 BANK SERVICE CHARGES 100.24.2435.62705 $598 $0 TELECOMMUNICATIONS - WIRELESS 100.24.2435.64540 $4,526 $2,229 $0 CLOTHING 100.24.2435.65020 $643 $546 $800 $800 $0 FOOD 100.24.2435.65025 $0 $0 $500 $500 $0 MEDICAL & LAB SUPPLIES 100.24.2435.65075 $315 $70 $800 $800 $0 MINOR EQUIPMENT & TOOLS 100.24.2435.65085 $0 $0 $600 $600 $0 OFFICE SUPPLIES 100.24.2435.65095 $64 $540 $3,500 $2,500 -$1,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 171 LEADPAINT HAZARD GRANT (TORRENS) EXP 100.24.2435.65127 $0 $0 $39,600 $150,000 $110,400 OFFICE MACH. & EQUIP.100.24.2435.65620 $0 $0 $1,000 -$1,000 IL TOBACCO FREE COMM EXP 100.24.2435.62468 $0 $0 $3,455 $204 -$3,251 VECTOR SURVEILLANCE EXP 100.24.2435.62471 $5,891 $0 BEACH WATER TESTING EXP 100.24.2435.62472 $5,432 $9,309 $9,097 $9,097 $0 COMPREHENSIVE HEALTH PROTECTION GRANT EXP 100.24.2435.62474 $3,653 $14,050 $28,000 $12,696 -$15,304 CRI GRANT -EXPENSE (HHS)100.24.2435.62476 $196 $1,538 $2,000 $5,500 $3,500 PHEP GRANT-EXPENSE 100.24.2435.62477 $2,113 $3,385 $5,394 $6,178 $784 OTHER PROGRAM COSTS 100.24.2435.62490 $1,020 $2,652 $3,500 $3,500 $0 PROPERTY CLEAN UP EXPENSE 100.24.2435.62493 $0 $0 $5,000 $5,500 $500 IL HIV SURVEILLANCE 100.24.2435.62646 $11 $159 $410 $410 $0 FITNESS INCENTIVE 100.24.2435.65141 $600 $0 RENTAL OF AUTO-FLEET MAINTENANCE 100.24.2435.62305 $14,302 $0 RENTAL OF AUTO REPLACEMENT 100.24.2435.62309 $5,565 $0 TRANSFER TO HUMAN SERVICES FUND 100.24.2435.66132 $249,996 $0 Total P ublic Heal th Divisio n:$950,660 $1,202,265 $1,110,080 $1,248,156 $138,076 Vital Records POSTAGE 100.24.2440.62315 $9 $0 Total Vital Reco rds:$0 $9 $0 $0 $0 Human Services REGULAR PAY 100.24.2445.61010 -$8,645 $0 HEALTH INSURANCE 100.24.2445.61510 -$1,783 $0 IMRF 100.24.2445.61710 -$734 $0 SOCIAL SECURITY 100.24.2445.61725 -$506 $0 MEDICARE 100.24.2445.61730 -$118 $0 TELECOMMUNICATIONS - WIRELESS 100.24.2445.64540 $74 $0 OTHER PROGRAM COSTS 100.24.2445.62490 $271 $800 $0 COMMUNITY INTERVENTION PROGRAM COSTS 100.24.2445.62491 $35,833 $0 Total Human Services:-$11,440 $36,633 $0 $0 $0 Co mmunity Heal th REGULAR PAY 100.24.2455.61010 -$4,919 $0 HEALTH INSURANCE 100.24.2455.61510 -$979 $0 IMRF 100.24.2455.61710 -$430 $0 SOCIAL SECURITY 100.24.2455.61725 -$291 $0 MEDICARE 100.24.2455.61730 -$68 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 172 PRINTING 100.24.2455.62210 $0 $39 $0 MEMBERSHIP DUES 100.24.2455.62360 $0 $95 $0 BANK SERVICE CHARGES 100.24.2455.62705 $0 $1 $0 OTHER PROGRAM COSTS 100.24.2455.62490 $11,146 $16,251 $0 Total C ommunity Heal th:$4,460 $16,387 $0 $0 $0 General Assistance TRAINING & TRAVEL 100.24.2499.62295 $30 $0 WORKERS COMP TPA PYMTS (NON SPECIFIC)100.24.2499.66048 $23,375 $0 Total General Assistance:$23,405 $0 $0 $0 $0 Youth Engagement Division OVERTIME PAY 100.24.3215.61110 $306 $0 SOCIAL SECURITY 100.24.3215.61725 $200 $5,073 $0 MEDICARE 100.24.3215.61730 $47 $1,186 $0 SEASONAL EMPLOYEES 100.24.3215.61060 $3,223 $79,587 $0 MEMBERSHIP DUES 100.24.3215.62360 $80 $80 $0 FOOD 100.24.3215.65025 $373 $0 $0 OFFICE SUPPLIES 100.24.3215.65095 $106 $0 OTHER PROGRAM COSTS 100.24.3215.62490 $700 $100 $0 Total Youth Engagement Division:$4,728 $86,333 $0 $0 $0 Total Heal th:$1,331,234 $1,980,628 $1,334,875 $1,413,058 $78,183 Total Expenditures:$1,331,234 $1,980,628 $1,334,875 $1,413,058 $78,183 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 173 Parks & Recreation Audrey Thompson Parks & Recreation Director Department Prole The Parks, Recreation and C ommunity Services Department (http://www.cit yofevanston.org/parks- recreation-community-services/) provides a wide range of services that improve the quality of life of those who live, work or play in Evanston. The Depart ment supports the following: Parks and Recreation Over 70 parks sites, seven recreat ion centers, sport s programs, after school and preschool programs, camps, recreation programs, park and athletic eld 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. Cul tural 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, shing and canoeing instruction, apiary and pollinator gardens. Revenues Summary 5,744 ,025 $183,850 (3.31% vs. prior year) City of Evanston | Budget Book 2023 Page 174 Parks & Recreation Proposed and Historical Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 0 2M 4M 6M 8M Expenditures Summary 12,751,313 $649,573 (5.37% vs. prior year) Parks & Recreation Proposed and Historical Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 0 2.5M 5M 7.5M 10M 12.5M 15M City of Evanston | Budget Book 2023 Page 175 Revenues by Type Budgeted 2022 Revenue By Type Charges for Services (94.9%)Charges for Services (94.9%) Charges for Services (94.9%) Intergovernmental Revenue (2.6%)Intergovernmental Revenue (2.6%) Intergovernmental Revenue (2.6%) Other Revenue (1.6%)Other Revenue (1.6%) Other Revenue (1.6%) Licenses, Permits and Fees (0.9%)Licenses, Permits and Fees (0.9%) Licenses, Permits and Fees (0.9%) Revenue Source Licenses, Permits and Fees $43,680 $51,445 $51,250 $51,250 $0 0% Charges for Services $4,794,129 $6,061,817 $5,266,025 $5,449,875 $183,850 3.5% Intergovernmental Revenue $216,334 $240,058 $149,000 $149,000 $0 0% Other Revenue $40,928 $83,691 $93,900 $93,900 $0 0% Total Revenue Source:$5,095,071 $6,437,011 $5,560,175 $5,744,025 $183,850 3.3% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 176 Expenditures by Type Budgeted Expenditures by Type Salary and Benefits (53.8%)Salary and Benefits (53.8%) Salary and Benefits (53.8%)Services and Supplies (37.6%)Services and Supplies (37.6%) Services and Supplies (37.6%) Insurance and Other Chargebacks (3.7%)Insurance and Other Chargebacks (3.7%) Insurance and Other Chargebacks (3.7%) Interfund Transfers (2.4%)Interfund Transfers (2.4%) Interfund Transfers (2.4%) Miscellaneous (1.8%)Miscellaneous (1.8%) Miscellaneous (1.8%) Capital Outlay (0.6%)Capital Outlay (0.6%) Capital Outlay (0.6%) Expense Objects Sal ary and Benets $5,879,212 $6,161,805 $6,497,023 $6,858,135 $361,112 5.6% Services and Suppl ies $2,695,238 $4,036,490 $4,554,060 $4,800,021 $245,961 5.4% Miscellaneous $132,114 $168,971 $233,657 $233,657 $0 0% Capital Outlay $55,475 $81,414 $82,000 $82,000 $0 0% Interfund Transfers $346,322 $299,913 $285,000 $305,000 $20,000 7% Insurance and Other Chargebacks $434,410 $450,302 $450,000 $472,500 $22,500 5% Total Expense Objects:$9,542,771 $11,198,895 $12,101,740 $12,751,313 $649,573 5.4% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 177 Performance Meas ures Department Goal:  The Parks and Recreation Department strives to provide a wide range of recreation services that improve the quality of life of those who live, work or play in Evanston. The department will continue to increase innovative programming opportunities for a diversity of participants in order to reach more community members. Performance Measures: Measure*Type of Measure FY 2021 Actual F Y 2022 Estimate F Y 2023 Projected Activity: Improve recreation opportunities for vulnerable populations. # of participants age 55+ who participated in recreation programming (virtual and in person) Output 4,039 5,660 6,000 # of participants c ompleting special recreation program Output 483 8 09 900 Scholarship dollars granted.Output, Equity $230,634 $190,190 $250,000 Activity: Provide heal thy food and meal options to residents. # of meals served through the Summer Meals Program Output, Equity 25,716 35,424 35,000 # Vendors at the Downtown Evans ton Farmers’ Market. Output 54 56 58 # of meals served through the Senior Congregate Meal program Output, Equity 5,527 8 ,500 9,000 Activity: Deliver a diversity of recreational opportunities to community members # total recreation program participants Output 35,8 78 44,5 50 40,000 # of summer camp partic ipants Output 4,683 5,184 5,000 Activity: Support outdoor c ommunity c elebrations and events. # of special event permits issued Output 18 75 100 # of park permits issued Output 893 913 1,00 *The means by which the Parks and Recreation Department measures the success of its programs and services will change drastically in the next year. The Department will use 2023 to create and implement the metrics by which success is measured. While data for 2023 will include quantitative measures, qualitative measures will be implemented as a means to alter programming to meet the needs and desires of the community as a whole. City of Evanston | Budget Book 2023 Page 178 Issues Affecting 2023 Budget Increase pay rate for lifeguards who will be managed by the Evanston Fire Department Insufcient st afng cont inues t o be problematic for the Department overall but specically in custodial and maintenance operations Renovation of the Ecology Center will affect programming if programs are not able to move to ot her community cent ers The department will see an overall increase in seasonal employee expenses as the minimum wage increases. Offering at least the minimum wage to all summer seasonal staff instead of the $10 hourly rat e for MSYEP youth under the age of 18 will provide an opportunit y for yout h to choose by interests instead of rat e of pay. This The need t o pay all summer seasonal equitably There are several part -time vacancies that have been challenging to recruit for and may need to be reconsidered as full-t ime posit ions. These positions include Pre-school teachers, custodial and programming staff. The need t o creat e st ability for preschool students by offering full-time st aff instead of part-time staff. An increased demand for outdoor recreation programming which will cause an increase in contractual programming expenses, but should balance and be matched with increased recreation program revenues. The majority of all programs for 2022 are operating at an excess Upcoming Initiatives Year-round outdoor recreation programs, collaborating with afliate groups to accomplish new programming Continued implementation of free Starlight Concert and Movie Series in all 9 wards with an increase in musical Explore improvements to RecTrac registration software, or implement new recreation software. Revival of special events with the addition of the Special Events Coordinator, expanding events throughout the nine wards. Continued increase in diversity of recreational programs offered including programs that are more inclusive and accessible. City of Evanston | Budget Book 2023 Page 179 Revenue Detail Projected 2022 Revenue by Divis ion Crown Community Center (33.8%)Crown Community Center (33.8%) Crown Community Center (33.8%) Chandler Community Center (14%)Chandler Community Center (14%) Chandler Community Center (14%) Levy Center Senior Services (9.7%)Levy Center Senior Services (9.7%) Levy Center Senior Services (9.7%) Beaches (9.6%)Beaches (9.6%) Beaches (9.6%) Ecology Center (5.4%)Ecology Center (5.4%) Ecology Center (5.4%) Noyes Cultural Arts Center (5.2%)Noyes Cultural Arts Center (5.2%) Noyes Cultural Arts Center (5.2%) Fleetwood Jourdain Com Ct (4.8%)Fleetwood Jourdain Com Ct (4.8%) Fleetwood Jourdain Com Ct (4.8%) Boat Ramp Operations (4.4%)Boat Ramp Operations (4.4%) Boat Ramp Operations (4.4%) Cultural Arts Programs (4.1%)Cultural Arts Programs (4.1%) Cultural Arts Programs (4.1%) Recreation Outreach Program (2.7%)Recreation Outreach Program (2.7%) Recreation Outreach Program (2.7%) Sports Leagues (2.4%)Sports Leagues (2.4%) Sports Leagues (2.4%) Farmer's Market (1.7%)Farmer's Market (1.7%) Farmer's Market (1.7%) Special Recreation (1.4%)Special Recreation (1.4%) Special Recreation (1.4%) Revenue Parks And Recreation Rec. Mgmt. & General Support RECREATION PROGRAM FEES 100.30.3005.53565 $13,284 $3,120 $0 SPECIAL EVENT REVENUE 100.30.3005.53569 $9,537 $7,589 $12,500 $12,500 $0 Holiday Food Drive Revenue 100.30.3005.55166 $0 $0 $10,000 $10,000 $0 MISCELLANEOUS REVENUE 100.30.3005.56045 $0 $500 $500 $500 $0 Total R ec. Mgmt. & General Support:$22,821 $11,209 $23,000 $23,000 $0 Farmer's Market FARMERS' MARKET LICENSES 100.30.3015.52045 $51,445 $51,250 $51,250 $0 RECREATION PROGRAM FEES 100.30.3015.53565 $1,550 $0 DONATIONS 100.30.3015.56011 $150 $3,500 $3,500 $0 MISCELLANEOUS REVENUE 100.30.3015.56045 $0 $12,500 $12,500 $0 MARKET LINK VOUCHERS 100.30.3015.56049 $15,211 $30,000 $30,000 $0 Total Farmer's Market:$0 $68,356 $97,250 $97,250 $0 Rec General Support FARMERS' MARKET LICENSES 100.30.3020.52045 $43,680 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 180 RECREATION - DEFERRED REVENUE 100.30.3020.53566 $1 $0 GRANTS AND AID 100.30.3020.55251 $12,500 $14,271 $0 DONATIONS 100.30.3020.56011 $200 $0 MARKET LINK VOUCHERS 100.30.3020.56049 $37,403 $35,699 $0 Total R ec General Support:$93,784 $49,970 $0 $0 $0 Cro wn Community Center BEV SNACK VENDING MACHINE 100.30.3030.53200 $3,550 $7,386 $10,000 $10,000 $0 RECREATION PROGRAM FEES 100.30.3030.53565 $1,172,932 $1,912,270 $1,897,500 $1,900,000 $2,500 RECREATION - DEFERRED REVENUE 100.30.3030.53566 $25,468 $44,256 $0 GRANTS AND AID 100.30.3030.55251 $23,493 $68,948 $30,000 $30,000 $0 MISCELLANEOUS REVENUE 100.30.3030.56045 $0 $0 $3,500 $3,500 $0 Total C rown Community Center:$1,225,443 $2,032,860 $1,941,000 $1,943,500 $2,500 Chandler C ommunity C enter BEV SNACK VENDING MACHINE 100.30.3035.53200 $529 $976 $1,000 $1,000 RECREATION PROGRAM FEES 100.30.3035.53565 $313,882 $882,925 $700,000 $800,000 $100,000 RECREATION - DEFERRED REVENUE 100.30.3035.53566 $10,415 $28,115 $0 MISCELLANEOUS REVENUE 100.30.3035.56045 $0 $0 $500 $500 $0 Total C handler Community Center:$324,826 $912,016 $700,500 $801,500 $101,000 Fleetwood Jourdain Co m Ct BEV SNACK VENDING MACHINE 100.30.3040.53200 $743 $1,989 $2,000 $2,000 RECREATION PROGRAM FEES 100.30.3040.53565 $81,598 $226,110 $200,000 $200,000 $0 GRANTS AND AID 100.30.3040.55251 $75,754 $104,352 $75,000 $75,000 $0 Total Fleetwood Jourdain Co m Ct:$158,095 $332,451 $275,000 $277,000 $2,000 Fleetwood/Jourdain Theatr RECREATION - CHARGES FOR SERVICES 100.30.3045.53560 $0 $0 $3,000 $3,000 $0 RECREATION PROGRAM FEES 100.30.3045.53565 $6,590 $10,898 $9,375 $9,375 $0 RECREATION - DEFERRED REVENUE 100.30.3045.53566 $8,230 $0 DONATIONS 100.30.3045.56011 $830 $9,564 $400 $400 $0 Total Fleetwood/Jo urdain Theatr:$15,650 $20,462 $12,775 $12,775 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 181 Recreation Outreach Pro gram RECREATION PROGRAM FEES 100.30.3050.53565 $736,922 $205,217 $145,000 $145,000 $0 DONATIONS 100.30.3050.56011 $0 $10,000 $10,000 $0 Total R ecreation Outreach Pro gram:$736,922 $205,217 $155,000 $155,000 $0 Levy Center Senior Services BEV SNACK VENDING MACHINE 100.30.3055.53200 $1,241 $1,294 $0 RECREATION PROGRAM FEES 100.30.3055.53565 $294,552 $423,269 $393,750 $425,000 $31,250 RECREATION - DEFERRED REVENUE 100.30.3055.53566 $19,504 $35,439 $0 SENIOR TAXI COUPON SALES 100.30.3055.53640 $54,237 $48,573 $85,000 $85,000 $0 GRANTS AND AID 100.30.3055.55251 $1,643 $0 $35,000 $35,000 $0 COMM AGING GRANT - ADVOCATE 100.30.3055.55255 $102,944 $52,488 $0 MISCELLANEOUS REVENUE 100.30.3055.56045 $0 $0 $1,000 $1,000 $0 REIMBURSEMENTS- SERVICES AND SUPPLIES 100.30.3055.56067 $2,495 $7,569 $12,000 $12,000 $0 Total Levy Center Senior Services:$476,617 $568,630 $526,750 $558,000 $31,250 Bo at Ramp Operations RECREATION PROGRAM FEES 100.30.3065.53565 $271,964 $287,801 $250,000 $250,000 $0 Total Boat Ramp Operations:$271,964 $287,801 $250,000 $250,000 $0 Beaches RECREATION PROGRAM FEES 100.30.3080.53565 $1,114,649 $986,113 $550,000 $550,000 $0 RECREATION - DEFERRED REVENUE 100.30.3080.53566 $4,440 $0 Total Beaches:$1,114,649 $990,553 $550,000 $550,000 $0 Po o ch Park RECREATION PROGRAM FEES 100.30.3081.53565 $21,155 $18,573 $15,000 $10,000 -$5,000 Total P ooch Park:$21,155 $18,573 $15,000 $10,000 -$5,000 Recreation Facility Maintenance TRANSFER FROM RESTRICTED ACCOUNT 100.30.3085.53568 $0 $300 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 182 Total R ecreation Facility Maintenance:$0 $300 $0 Sports Leagues RECREATION PROGRAM FEES 100.30.3100.53565 $0 $9,043 $137,000 $137,000 $0 Total Sports Leagues:$0 $9,043 $137,000 $137,000 $0 Special Recreation RECREATION PROGRAM FEES 100.30.3130.53565 $24,870 $44,421 $63,750 $80,000 $16,250 RECREATION - DEFERRED REVENUE 100.30.3130.53566 $5,783 $3,739 $0 Total Special Recreatio n:$30,653 $48,160 $63,750 $80,000 $16,250 Summer Playgrounds RECREATION PROGRAM FEES 100.30.3135.53565 $1,100 $900 $0 Total Summer Playgrounds:$1,100 $900 $0 Gibbs-Morrison Cul tural Center RECREATION PROGRAM FEES 100.30.3225.53565 $13,894 $9,875 $26,400 $5,000 -$21,400 RECREATION - DEFERRED REVENUE 100.30.3225.53566 $88 $0 Total Gibbs-Mo rriso n C ul tural Center:$13,982 $9,875 $26,400 $5,000 -$21,400 Ecology Center RECREATION PROGRAM FEES 100.30.3605.53565 $173,256 $296,080 $275,000 $300,000 $25,000 RECREATION - DEFERRED REVENUE 100.30.3605.53566 $4,201 $4,155 $0 DONATIONS 100.30.3605.56011 $0 $1,350 $10,000 $10,000 MISCELLANEOUS REVENUE 100.30.3605.56045 $13,349 $0 REIMBURSEMENTS- SERVICES AND SUPPLIES 100.30.3605.56067 $0 $10,000 -$10,000 Total Ecolo gy Center:$177,457 $314,934 $285,000 $310,000 $25,000 Noyes Cul tural Arts Center BEV SNACK VENDING MACHINE 100.30.3710.53200 $490 $467 $0 RECREATION PROGRAM FEES 100.30.3710.53565 $245,591 $296,327 $300,000 $300,000 $0 Total Noyes Cul tural Arts Center:$246,081 $296,794 $300,000 $300,000 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 183 Cul tural Arts P rograms RECREATION PROGRAM FEES 100.30.3720.53565 $161,890 $258,107 $192,750 $225,000 $32,250 RECREATION - DEFERRED REVENUE 100.30.3720.53566 $1,982 $800 $0 GRANTS AND AID 100.30.3720.55251 $0 $0 $9,000 $9,000 $0 Total C ul tural Arts Programs:$163,872 $258,907 $201,750 $234,000 $32,250 Total Parks And Recreation:$5,095,071 $6,437,011 $5,560,175 $5,744,025 $183,850 Total Revenue:$5,095,071 $6,437,011 $5,560,175 $5,744,025 $183,850 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) Expenditures Detail Budgeted Expenditures by Division Crown Community Center (29%)Crown Community Center (29%) Crown Community Center (29%) Rec. Mgmt. & General Support (14.9%)Rec. Mgmt. & General Support (14.9%) Rec. Mgmt. & General Support (14.9%) Levy Center Senior Services (10.1%)Levy Center Senior Services (10.1%) Levy Center Senior Services (10.1%) Fleetwood Jourdain Com Ct (7.5%)Fleetwood Jourdain Com Ct (7.5%) Fleetwood Jourdain Com Ct (7.5%) Chandler Community Center (7.3%)Chandler Community Center (7.3%) Chandler Community Center (7.3%) Ecology Center (6.1%)Ecology Center (6.1%) Ecology Center (6.1%) Beaches (5.2%)Beaches (5.2%) Beaches (5.2%) Special Recreation (4.4%)Special Recreation (4.4%) Special Recreation (4.4%) Recreation Outreach Program (3.1%)Recreation Outreach Program (3.1%) Recreation Outreach Program (3.1%) Cultural Arts Programs (2.9%)Cultural Arts Programs (2.9%) Cultural Arts Programs (2.9%) Park Service Unit (2.7%)Park Service Unit (2.7%) Park Service Unit (2.7%) Noyes Cultural Arts Center (1.7%)Noyes Cultural Arts Center (1.7%) Noyes Cultural Arts Center (1.7%) Fleetwood/Jourdain Theatr (1.2%)Fleetwood/Jourdain Theatr (1.2%) Fleetwood/Jourdain Theatr (1.2%) Gibbs-Morrison Cultural Center (0.8%)Gibbs-Morrison Cultural Center (0.8%) Gibbs-Morrison Cultural Center (0.8%) Expenditures Parks And Recreation Farmer's Market SOCIAL SECURITY 100.30.3015.61725 $16 $0 MEDICARE 100.30.3015.61730 $4 $0 SEASONAL EMPLOYEES 100.30.3015.61060 $263 $30,000 $30,000 $0 PRINTING 100.30.3015.62210 $177 $205 $2,500 $2,500 $0 MEMBERSHIP DUES 100.30.3015.62360 $0 $300 $300 $0 RENTALS 100.30.3015.62375 $1,611 $1,611 $1,700 $1,700 $0 CLOTHING 100.30.3015.65020 $0 $500 $500 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 184 FOOD 100.30.3015.65025 $392 $1,006 $150 $500 $350 J ANITORIAL SUPPLIES 100.30.3015.65040 -$47 $0 $100 $100 $0 OFFICE SUPPLIES 100.30.3015.65095 $1,350 $1,389 $200 $200 $0 RECREATION SUPPLIES 100.30.3015.65110 $544 $996 $2,000 $2,000 $0 OTHER PROGRAM COSTS 100.30.3015.62490 $64,202 $31,000 $31,000 $0 Total Farmer's Market:$4,029 $69,692 $68,450 $68,800 $350 Rec. Mgmt. & General Support REGULAR PAY 100.30.3005.61010 $599,901 $609,771 $636,753 $836,839 $200,086 PERMANENT PART-TIME 100.30.3005.61050 $12,891 $0 $0 OVERTIME PAY 100.30.3005.61110 $0 $0 $1,050 $1,050 $0 TERMINATION PAYOUTS 100.30.3005.61415 $12,235 $36,308 $0 HEALTH INSURANCE 100.30.3005.61510 $78,744 $79,118 $78,526 $119,853 $41,327 VISION INSURANCE 100.30.3005.61513 $100 $72 $66 -$6 LIFE INSURANCE 100.30.3005.61615 $665 $625 $675 $496 -$179 AUTO ALLOWANCE 100.30.3005.61625 $3,822 $5,508 $5,733 $4,661 -$1,072 CELL PHONE ALLOWANCE 100.30.3005.61626 $2,433 $1,908 $1,908 $2,112 $204 IMRF 100.30.3005.61710 $49,170 $49,113 $30,819 $27,699 -$3,120 SOCIAL SECURITY 100.30.3005.61725 $36,161 $37,514 $38,180 $50,822 $12,642 MEDICARE 100.30.3005.61730 $8,750 $9,205 $9,344 $12,232 $2,888 SEASONAL EMPLOYEES 100.30.3005.61060 $1,172 $0 ADVERTISING 100.30.3005.62205 $2,696 $2,560 $5,000 $5,000 $0 PRINTING 100.30.3005.62210 $9,341 $1,892 $4,000 $4,000 $0 OFFICE EQUIPMENT MAINT 100.30.3005.62235 $1 $1 $2,166 $2,166 $0 POSTAGE CHARGEBACKS 100.30.3005.62275 $114 $0 TRAINING & TRAVEL 100.30.3005.62295 $6,080 $9,138 $23,540 $23,540 $0 POSTAGE 100.30.3005.62315 $62 $34 $500 $500 $0 MEMBERSHIP DUES 100.30.3005.62360 $1,624 $4,871 $4,433 $4,433 $0 WORK- STUDY 100.30.3005.62506 -$41 $0 COMMUNITY PICNIC-SPECIAL EVENTS 100.30.3005.62513 $0 $0 $8,000 $8,000 $0 BANK SERVICE CHARGES 100.30.3005.62705 $0 $75,000 $75,000 $0 Holiday Food Drive Expenses 100.30.3005.62996 $14,877 $12,308 $10,000 $10,000 $0 FOOD 100.30.3005.65025 $656 $225 $670 $670 $0 BLDG MAINTENANCE MATERIAL 100.30.3005.65050 $306 $0 OFFICE SUPPLIES 100.30.3005.65095 $1,202 $1,568 $7,406 $7,406 $0 RECREATION SUPPLIES 100.30.3005.65110 $7 $0 $0 OTHER COMMODITIES 100.30.3005.65125 $2,708 $0 $0 OTHER PROGRAM COSTS 100.30.3005.62490 $13,641 $20,964 $56,000 $56,000 $0 Cradle to Career Programming 100.30.3005.62647 $50,000 $50,000 $50,000 $50,000 $0 RENTAL OF AUTO-FLEET MAINTENANCE 100.30.3005.62305 $52,660 $99,996 $100,000 $100,000 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 185 RENTAL OF AUTO REPLACEMENT 100.30.3005.62309 $36,757 $9,996 $10,000 $30,000 $20,000 TRANSFER TO INSURANCE - RISK 100.30.3005.66030 $434,410 $450,000 $450,000 $472,500 $22,500 Total R ec. Mgmt. & General Support:$1,431,874 $1,493,895 $1,609,775 $1,905,045 $295,270 Rec. Business & Fiscal Mgmt HEALTH INSURANCE 100.30.3010.61510 $347 $0 IMRF 100.30.3010.61710 $106 $0 SOCIAL SECURITY 100.30.3010.61725 $77 $0 $0 MEDICARE 100.30.3010.61730 $18 $0 $0 SEASONAL EMPLOYEES 100.30.3010.61060 $96 $0 $0 COPY MACHINE CHARGES 100.30.3010.62380 $2,103 $147 $0 BANK SERVICE CHARGES 100.30.3010.62705 $77,359 $101,125 $0 TELECOMMUNICATIONS - WIRELESS 100.30.3010.64540 $486 $507 $0 OFFICE SUPPLIES 100.30.3010.65095 -$32 $0 Total R ec. Business & Fiscal Mgmt:$80,560 $101,779 $0 $0 $0 Rec General Support REGULAR PAY 100.30.3020.61010 $0 $17,792 $0 HEALTH INSURANCE 100.30.3020.61510 $66 -$1 $0 IMRF 100.30.3020.61710 $90 $0 SOCIAL SECURITY 100.30.3020.61725 $2,269 $2,311 $0 MEDICARE 100.30.3020.61730 $531 $540 $0 SEASONAL EMPLOYEES 100.30.3020.61060 $35,600 $19,480 $0 PRINTING 100.30.3020.62210 $1,246 $2,193 $0 TELECOMMUNICATIONS - WIRELESS 100.30.3020.64540 $1,963 $1,278 $0 OFFICE SUPPLIES 100.30.3020.65095 $53 $0 RECREATION SUPPLIES 100.30.3020.65110 $132 $96 $0 OTHER PROGRAM COSTS 100.30.3020.62490 $49,302 $1,357 $0 Total R ec General Support:$91,251 $45,046 $0 $0 $0 Park Utilities ELECTRICITY 100.30.3025.64005 $60,510 $112,304 $75,000 $75,000 $0 NATURAL GAS 100.30.3025.64015 $5,740 $20,398 $10,000 $10,000 $0 MINOR EQUIPMENT & TOOLS 100.30.3025.65085 $6,364 $6,406 $7,000 $7,000 $0 Total P ark Utilities:$72,614 $139,108 $92,000 $92,000 $0 Cro wn Community Center REGULAR PAY 100.30.3030.61010 $1,181,270 $1,117,495 $1,240,033 $1,246,651 $6,618 RECREATION INSTRUCTORS REG PAY 100.30.3030.61011 $84,776 $174,399 $215,000 $215,000 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 186 PROGRAM ASSISTANTS 100.30.3030.61013 $88,719 $166,820 $145,000 $145,000 $0 PERMANENT PART-TIME 100.30.3030.61050 $122,508 $157,146 $333,734 $326,909 -$6,825 SPECIAL EVENT PAY 100.30.3030.61062 $203 $0 OVERTIME PAY 100.30.3030.61110 $8,059 $25,939 $27,000 $27,000 $0 TERMINATION PAYOUTS 100.30.3030.61415 $8,087 $20,198 $0 ANNUAL SICK LEAVE PAYOUT 100.30.3030.61420 $0 $2,606 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)100.30.3030.61430 $127 $10,154 $0 HEALTH INSURANCE 100.30.3030.61510 $184,340 $216,700 $262,637 $291,638 $29,001 VISION INSURANCE 100.30.3030.61513 $164 $190 $275 $85 LIFE INSURANCE 100.30.3030.61615 $717 $637 $636 $474 -$162 AUTO ALLOWANCE 100.30.3030.61625 $600 $258 $594 $594 CELL PHONE ALLOWANCE 100.30.3030.61626 $504 $438 $360 $462 $102 SHOE ALLOWANCE 100.30.3030.61630 $1,440 $1,595 $1,775 $1,415 -$360 IMRF 100.30.3030.61710 $105,932 $108,546 $72,035 $52,085 -$19,950 SOCIAL SECURITY 100.30.3030.61725 $97,011 $114,405 $94,852 $97,714 $2,862 MEDICARE 100.30.3030.61730 $22,688 $26,756 $22,184 $22,853 $669 SEASONAL EMPLOYEES 100.30.3030.61060 $109,668 $219,998 $295,000 $324,932 $29,932 ADVERTISING 100.30.3030.62205 $1,087 $1,068 $2,025 $2,025 $0 PRINTING 100.30.3030.62210 $2,056 $366 $1,520 $1,520 $0 OTHER EQMT MAINTENANCE 100.30.3030.62245 $7,433 $16,680 $23,100 $23,100 $0 POSTAGE CHARGEBACKS 100.30.3030.62275 $32 $0 TRAINING & TRAVEL 100.30.3030.62295 $0 $179 $10,000 $10,000 MEMBERSHIP DUES 100.30.3030.62360 $6,438 $13,291 $11,025 $11,025 $0 RENTALS 100.30.3030.62375 $0 $0 $630 $630 $0 COPY MACHINE CHARGES 100.30.3030.62380 $8,192 $2,359 $0 LICENSED PEST CONTROL SERVICES 100.30.3030.62495 $1,375 $1,089 $1,500 $1,500 INSTRUCTOR SERVICES 100.30.3030.62505 $31,978 $77,721 $58,000 $58,000 $0 FIELD TRIPS 100.30.3030.62507 $996 $10,734 $36,000 $36,000 $0 SPORTS OFFICIALS 100.30.3030.62508 $5,306 $6,123 $9,870 $3,500 -$6,370 SERVICE AGREEMENTS/ CONTRACTS 100.30.3030.62509 $5,181 $8,499 $15,700 $15,700 $0 SECURITY ALARM CONTRACTS 100.30.3030.62518 $2,890 $1,045 $0 ELECTRICITY 100.30.3030.64005 $119,665 $277,052 $300,000 $280,000 -$20,000 NATURAL GAS 100.30.3030.64015 $10,258 $60,543 $39,000 $59,000 $20,000 TELECOMMUNICATIONS - WIRELESS 100.30.3030.64540 $972 $1,013 $0 CLOTHING 100.30.3030.65020 $0 $4,947 $4,830 $4,830 $0 FOOD 100.30.3030.65025 $20,761 $12,346 $50,000 $40,000 -$10,000 J ANITORIAL SUPPLIES 100.30.3030.65040 $16,289 $20,285 $22,000 $30,000 $8,000 BLDG MAINTENANCE MATERIAL 100.30.3030.65050 $5,473 $3,646 $21,200 $12,000 -$9,200 OFFICE/OTHER EQT MTN MATL 100.30.3030.65070 $314 $1,549 $5,000 $5,000 MEDICAL & LAB SUPPLIES 100.30.3030.65075 $562 $1,468 $945 $5,000 $4,055 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 187 OFFICE SUPPLIES 100.30.3030.65095 $3,553 $3,296 $3,150 $3,150 $0 RECREATION SUPPLIES 100.30.3030.65110 $19,790 $54,775 $65,000 $60,000 -$5,000 OTHER PROGRAM COSTS 100.30.3030.62490 $3,360 $4,775 $27,090 $27,090 $0 FITNESS INCENTIVE 100.30.3030.65141 $900 $0 CROWN CENTER SYSTEMS REPAIR 100.30.3030.62251 $27,784 $54,861 $82,000 $82,000 $0 BUILDINGS 100.30.3030.65510 $3,408 $18,862 $0 RENTAL OF AUTO-FLEET MAINTENANCE 100.30.3030.62305 $16,098 $0 RENTAL OF AUTO REPLACEMENT 100.30.3030.62309 $12,437 $0 MAINTENANCE OFFICE EQUIP CHARGEBACKS 100.30.3030.62540 $0 $14,925 $0 TRANSFER TO CROWN MAINTENANCE FUND 100.30.3030.66158 $175,000 $174,996 $175,000 $175,000 $0 Total C rown Community Center:$2,526,236 $3,212,749 $3,658,521 $3,699,073 $40,552 Chandler C ommunity C enter REGULAR PAY 100.30.3035.61010 $161,949 $145,470 $141,092 $198,143 $57,051 RECREATION INSTRUCTORS REG PAY 100.30.3035.61011 $35,514 $41,303 $40,000 $40,000 $0 PROGRAM ASSISTANTS 100.30.3035.61013 $216 $1,106 $0 PERMANENT PART-TIME 100.30.3035.61050 $94,159 $108,648 $102,097 $96,577 -$5,520 OVERTIME PAY 100.30.3035.61110 $294 $2,395 $1,500 $1,500 $0 TERMINATION PAYOUTS 100.30.3035.61415 $0 $5,248 $0 HEALTH INSURANCE 100.30.3035.61510 $38,629 $34,174 $49,911 $39,130 -$10,781 VISION INSURANCE 100.30.3035.61513 $112 $112 -$112 LIFE INSURANCE 100.30.3035.61615 $190 $170 $112 $76 -$36 CELL PHONE ALLOWANCE 100.30.3035.61626 $720 $540 $360 -$360 SHOE ALLOWANCE 100.30.3035.61630 $720 $900 $720 $360 -$360 IMRF 100.30.3035.61710 $16,914 $17,353 $10,327 $8,811 -$1,516 SOCIAL SECURITY 100.30.3035.61725 $21,831 $25,631 $15,447 $19,396 $3,949 MEDICARE 100.30.3035.61730 $5,106 $5,994 $3,613 $4,537 $924 SEASONAL EMPLOYEES 100.30.3035.61060 $70,402 $117,975 $180,000 $197,833 $17,833 ADVERTISING 100.30.3035.62205 $700 $350 $300 $300 $0 PRINTING 100.30.3035.62210 $0 $0 $300 $300 $0 OFFICE EQUIPMENT MAINT 100.30.3035.62235 $0 $0 $417 $417 $0 OTHER EQMT MAINTENANCE 100.30.3035.62245 $0 $2,180 $1,416 $1,416 $0 TRAINING & TRAVEL 100.30.3035.62295 $0 $279 $0 MEMBERSHIP DUES 100.30.3035.62360 $105 $105 $833 $833 $0 COPY MACHINE CHARGES 100.30.3035.62380 $148 $0 LICENSED PEST CONTROL SERVICES 100.30.3035.62495 $628 $432 $700 $700 $0 INSTRUCTOR SERVICES 100.30.3035.62505 $162,111 $364,510 $215,000 $215,000 $0 WORK- STUDY 100.30.3035.62506 $2,537 $2,751 $5,700 $5,700 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 188 FIELD TRIPS 100.30.3035.62507 $500 $0 $33,700 $33,700 $0 SERVICE AGREEMENTS/ CONTRACTS 100.30.3035.62509 $1,227 $200 $0 RENTAL SERVICES 100.30.3035.62515 $0 $0 $3,500 $3,500 $0 ELECTRICITY 100.30.3035.64005 $13,782 $9,521 $17,493 $17,493 $0 NATURAL GAS 100.30.3035.64015 $6,546 $6,202 $9,600 $9,600 $0 TELECOMMUNICATIONS - WIRELESS 100.30.3035.64540 $1,458 $1,520 $0 CLOTHING 100.30.3035.65020 $0 $1,537 $1,860 $1,860 $0 FOOD 100.30.3035.65025 $259 $108 $1,800 $1,800 $0 J ANITORIAL SUPPLIES 100.30.3035.65040 $2,534 $2,486 $3,660 $3,660 $0 BLDG MAINTENANCE MATERIAL 100.30.3035.65050 $172 $137 $3,300 $3,300 $0 OFFICE/OTHER EQT MTN MATL 100.30.3035.65070 $68 $200 $200 $0 OFFICE SUPPLIES 100.30.3035.65095 $648 $2,469 $2,000 $2,000 $0 RECREATION SUPPLIES 100.30.3035.65110 $11,827 $12,139 $19,450 $19,450 $0 OTHER PROGRAM COSTS 100.30.3035.62490 $0 $828 $167 $167 $0 WORKERS COMP TTD PYMTS (NON SWORN)100.30.3035.66049 $302 $0 Total C handler Community Center:$651,825 $915,143 $866,687 $927,758 $61,071 Fleetwood Jourdain Co m Ct REGULAR PAY 100.30.3040.61010 $350,225 $363,205 $371,399 $357,997 -$13,402 RECREATION INSTRUCTORS REG PAY 100.30.3040.61011 $0 $0 $7,813 $7,813 $0 PROGRAM ASSISTANTS 100.30.3040.61013 $38,105 $26,204 $75,000 $75,000 $0 PERMANENT PART-TIME 100.30.3040.61050 $79,029 $69,547 $75,496 $77,072 $1,576 SPECIAL EVENT PAY 100.30.3040.61062 $203 $0 OVERTIME PAY 100.30.3040.61110 $216 $1,529 $2,100 $2,100 $0 TERMINATION PAYOUTS 100.30.3040.61415 $0 $699 $0 ANNUAL SICK LEAVE PAYOUT 100.30.3040.61420 $0 $272 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)100.30.3040.61430 $372 $0 HEALTH INSURANCE 100.30.3040.61510 $73,502 $76,766 $94,663 $73,337 -$21,326 VISION INSURANCE 100.30.3040.61513 $131 $112 $207 $95 LIFE INSURANCE 100.30.3040.61615 $326 $320 $343 $305 -$38 AUTO ALLOWANCE 100.30.3040.61625 $600 $900 $900 $825 -$75 CELL PHONE ALLOWANCE 100.30.3040.61626 $504 $504 $504 $462 -$42 SHOE ALLOWANCE 100.30.3040.61630 $360 $360 $360 $360 $0 IMRF 100.30.3040.61710 $35,206 $35,807 $20,512 $14,401 -$6,111 SOCIAL SECURITY 100.30.3040.61725 $31,672 $34,644 $27,817 $27,077 -$740 MEDICARE 100.30.3040.61730 $7,407 $8,102 $6,506 $6,333 -$173 SEASONAL EMPLOYEES 100.30.3040.61060 $55,857 $110,597 $82,000 $82,000 $0 ADVERTISING 100.30.3040.62205 $700 $350 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 189 PRINTING 100.30.3040.62210 $130 $0 $900 $900 $0 BLDG MAINTENANCE SERVICES 100.30.3040.62225 $1,797 $3,032 $5,000 $5,000 $0 OTHER EQMT MAINTENANCE 100.30.3040.62245 $254 $316 $1,400 $1,400 $0 POSTAGE CHARGEBACKS 100.30.3040.62275 $19 $0 TRAINING & TRAVEL 100.30.3040.62295 $159 $49 $5,000 $5,000 MEMBERSHIP DUES 100.30.3040.62360 $40 $80 $600 $600 $0 RENTALS 100.30.3040.62375 $125 $0 $300 $300 $0 COPY MACHINE CHARGES 100.30.3040.62380 $84 $0 LICENSED PEST CONTROL SERVICES 100.30.3040.62495 $962 $982 $800 $800 $0 INSTRUCTOR SERVICES 100.30.3040.62505 $4,848 $34,430 $25,000 $25,000 $0 FIELD TRIPS 100.30.3040.62507 $1,378 $9,426 $20,500 $20,500 $0 ENTERTAIN/PERFORMER SERV 100.30.3040.62511 $1,674 $3,587 $3,500 $3,500 $0 Holiday Food Drive Expenses 100.30.3040.62996 $0 $117 $0 ELECTRICITY 100.30.3040.64005 $18,613 $30,265 $36,700 $36,700 $0 NATURAL GAS 100.30.3040.64015 $9,652 $9,860 $14,800 $14,800 $0 TELECOMMUNICATIONS - WIRELESS 100.30.3040.64540 $1,263 $1,314 $0 CLOTHING 100.30.3040.65020 $434 $2,498 $500 $2,500 $2,000 FOOD 100.30.3040.65025 $33,859 $56,199 $40,000 $50,000 $10,000 J ANITORIAL SUPPLIES 100.30.3040.65040 $5,367 $5,806 $8,700 $8,700 $0 BLDG MAINTENANCE MATERIAL 100.30.3040.65050 $153 $106 $0 OFFICE/OTHER EQT MTN MATL 100.30.3040.65070 $65 $0 OFFICE SUPPLIES 100.30.3040.65095 $1,339 $2,225 $2,300 $2,300 $0 RECREATION SUPPLIES 100.30.3040.65110 $21,134 $11,629 $39,500 $39,500 $0 OTHER PROGRAM COSTS 100.30.3040.62490 $33 $4 $10,000 $10,000 $0 Total Fleetwood Jourdain C om Ct:$777,668 $901,862 $976,025 $952,789 -$23,236 Fleetwood/Jourdain Theatr REGULAR PAY 100.30.3045.61010 $63,654 $69,035 $68,203 $68,204 $1 PERMANENT PART-TIME 100.30.3045.61050 $0 $1 $1 HEALTH INSURANCE 100.30.3045.61510 $20,714 $22,610 $23,236 $8,549 -$14,687 LIFE INSURANCE 100.30.3045.61615 $89 $89 $91 $84 -$7 IMRF 100.30.3045.61710 $5,364 $5,677 $3,301 $2,258 -$1,043 SOCIAL SECURITY 100.30.3045.61725 $3,664 $3,995 $4,229 $4,229 $0 MEDICARE 100.30.3045.61730 $857 $934 $989 $989 $0 SEASONAL EMPLOYEES 100.30.3045.61060 $0 $0 $5,600 -$5,600 ADVERTISING 100.30.3045.62205 $0 $0 $500 $500 $0 PRINTING 100.30.3045.62210 $435 $0 $2,500 $2,500 $0 MEMBERSHIP DUES 100.30.3045.62360 $219 $40 $0 RENTALS 100.30.3045.62375 $165 $455 $4,000 $4,000 $0 INSTRUCTOR SERVICES 100.30.3045.62505 $3,135 $15,052 $13,500 $25,000 $11,500 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 190 ENTERTAIN/PERFORMER SERV 100.30.3045.62511 $6,225 $5,850 $17,000 $22,000 $5,000 RENTAL SERVICES 100.30.3045.62515 $1,269 $1,145 $0 FOOD 100.30.3045.65025 $3,824 $181 $2,200 $4,000 $1,800 OFFICE SUPPLIES 100.30.3045.65095 $69 $207 $250 $500 $250 RECREATION SUPPLIES 100.30.3045.65110 $4,915 $2,327 $5,500 $7,500 $2,000 OTHER PROGRAM COSTS 100.30.3045.62490 $759 $7,810 $3,400 $3,400 $0 Total Fleetwood/Jo urdain Theatr:$115,357 $135,408 $154,499 $153,714 -$785 Recreation Outreach Program REGULAR PAY 100.30.3050.61010 $4,178 $826 $0 PROGRAM ASSISTANTS 100.30.3050.61013 $19,013 $20,972 $0 PERMANENT PART-TIME 100.30.3050.61050 $31,808 $39,540 $24,141 -$24,141 OVERTIME PAY 100.30.3050.61110 $98 $142 $0 IMRF 100.30.3050.61710 $3,830 $4,648 $1,169 -$1,169 SOCIAL SECURITY 100.30.3050.61725 $4,804 $6,842 $1,497 -$1,497 MEDICARE 100.30.3050.61730 $1,123 $1,600 $351 -$351 SEASONAL EMPLOYEES 100.30.3050.61060 $22,381 $48,871 $77,000 $364,000 $287,000 ADVERTISING 100.30.3050.62205 $0 $0 $200 $200 $0 PRINTING 100.30.3050.62210 $0 $91 $500 $500 $0 TELEPHONE CHARGEBACKS 100.30.3050.62320 $2,641 $0 LICENSED PEST CONTROL SERVICES 100.30.3050.62495 $58 $270 $0 FIELD TRIPS 100.30.3050.62507 $0 $1,800 $0 ENTERTAIN/PERFORMER SERV 100.30.3050.62511 $32 $0 TELECOMMUNICATIONS - WIRELESS 100.30.3050.64540 $171 $33 $0 CLOTHING 100.30.3050.65020 $456 $1,859 $500 $3,600 $3,100 FOOD 100.30.3050.65025 $155,696 $121,449 $131,500 $4,000 -$127,500 J ANITORIAL SUPPLIES 100.30.3050.65040 $0 $82 $10,000 $10,000 OFFICE SUPPLIES 100.30.3050.65095 $0 $11 $100 $100 $0 RECREATION SUPPLIES 100.30.3050.65110 $1,351 $2,184 $10,000 $10,000 $0 OTHER PROGRAM COSTS 100.30.3050.62490 $402 $175 $0 Total R ecreation Outreach Pro gram:$245,401 $254,036 $246,958 $392,400 $145,442 Levy Center Senior Services REGULAR PAY 100.30.3055.61010 $474,702 $445,083 $457,772 $448,750 -$9,022 RECREATION INSTRUCTORS REG PAY 100.30.3055.61011 $62,498 $40,671 $44,000 $44,000 $0 PROGRAM ASSISTANTS 100.30.3055.61013 $4,281 $5,926 $12,000 $12,000 $0 PERMANENT PART-TIME 100.30.3055.61050 $73,390 $66,376 $103,895 $118,606 $14,711 SPECIAL EVENT PAY 100.30.3055.61062 $406 $360 $2,000 $2,000 $0 OVERTIME PAY 100.30.3055.61110 $413 $1,598 $2,499 $2,499 $0 TERMINATION PAYOUTS 100.30.3055.61415 $14,306 $2,574 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 191 ANNUAL SICK LEAVE PAYOUT 100.30.3055.61420 $0 $597 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)100.30.3055.61430 $2,655 $0 HEALTH INSURANCE 100.30.3055.61510 $112,953 $106,855 $140,338 $78,440 -$61,898 VISION INSURANCE 100.30.3055.61513 $148 $148 $205 $57 LIFE INSURANCE 100.30.3055.61615 $384 $353 $388 $339 -$49 AUTO ALLOWANCE 100.30.3055.61625 $600 $900 $900 $825 -$75 CELL PHONE ALLOWANCE 100.30.3055.61626 $504 $504 $504 $462 -$42 SHOE ALLOWANCE 100.30.3055.61630 $1,440 $1,260 $1,260 $1,080 -$180 IMRF 100.30.3055.61710 $43,477 $40,871 $26,126 $17,822 -$8,304 SOCIAL SECURITY 100.30.3055.61725 $37,641 $33,741 $34,989 $35,323 $334 MEDICARE 100.30.3055.61730 $8,803 $7,891 $8,183 $8,261 $78 SEASONAL EMPLOYEES 100.30.3055.61060 $312 $1,038 $1,500 $1,500 $0 ADVERTISING 100.30.3055.62205 $1,454 $350 $2,000 $2,000 $0 PRINTING 100.30.3055.62210 $532 $1,871 $4,300 $4,300 $0 OTHER EQMT MAINTENANCE 100.30.3055.62245 $730 $1,872 $6,350 $6,350 $0 POSTAGE CHARGEBACKS 100.30.3055.62275 $413 $0 TRAINING & TRAVEL 100.30.3055.62295 $55 $0 $0 MEMBERSHIP DUES 100.30.3055.62360 $554 $1,057 $1,050 $1,050 $0 COPY MACHINE CHARGES 100.30.3055.62380 $11,952 $3,331 $0 LICENSED PEST CONTROL SERVICES 100.30.3055.62495 $661 $977 $750 $750 $0 INSTRUCTOR SERVICES 100.30.3055.62505 $66,965 $173,842 $154,000 $154,000 $0 FIELD TRIPS 100.30.3055.62507 $4,868 $4,289 $13,500 $13,500 $0 SERVICE AGREEMENTS/ CONTRACTS 100.30.3055.62509 $1,073 $320 $4,800 $4,800 $0 ENTERTAIN/PERFORMER SERV 100.30.3055.62511 $2,458 $4,247 $1,900 $1,900 $0 COUPON PMTS-CAB SUBSIDY 100.30.3055.62695 $121,837 $101,567 $170,000 $170,000 $0 ELECTRICITY 100.30.3055.64005 $46,116 $46,821 $50,000 $50,000 $0 NATURAL GAS 100.30.3055.64015 $10,904 $9,477 $23,200 $23,200 $0 TELECOMMUNICATIONS - WIRELESS 100.30.3055.64540 $244 $399 $0 CLOTHING 100.30.3055.65020 $0 $2,757 $1,616 $1,616 $0 FOOD 100.30.3055.65025 $22,313 $28,432 $43,000 $43,000 $0 J ANITORIAL SUPPLIES 100.30.3055.65040 $5,916 $7,063 $9,200 $9,200 $0 BLDG MAINTENANCE MATERIAL 100.30.3055.65050 $1,083 $5,192 $5,580 $5,580 $0 OFFICE/OTHER EQT MTN MATL 100.30.3055.65070 $0 $140 $415 $415 $0 OFFICE SUPPLIES 100.30.3055.65095 $2,774 $2,784 $4,050 $4,050 $0 RECREATION SUPPLIES 100.30.3055.65110 $8,165 $21,333 $20,600 $20,600 $0 OTHER PROGRAM COSTS 100.30.3055.62490 $937 $0 Total Levy Center Senior Services:$1,148,112 $1,177,523 $1,352,813 $1,288,424 -$64,389 Bo at Ramp Operations N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 192 OVERTIME PAY 100.30.3065.61110 $2,919 $1,748 $2,200 $2,200 $0 HEALTH INSURANCE 100.30.3065.61510 $0 $25 $0 IMRF 100.30.3065.61710 $0 $22 $0 SOCIAL SECURITY 100.30.3065.61725 $389 $1,052 $0 MEDICARE 100.30.3065.61730 $91 $246 $0 SEASONAL EMPLOYEES 100.30.3065.61060 $56,685 $15,218 $16,500 $16,500 $0 TESTING SERVICES 100.30.3065.62165 $3,680 $4,000 $4,000 $0 POSTAGE CHARGEBACKS 100.30.3065.62275 $14 $0 TELECOMMUNICATIONS - WIRELESS 100.30.3065.64540 $2,430 $0 J ANITORIAL SUPPLIES 100.30.3065.65040 $0 $0 $500 $500 $0 LICENSING/REGULATORY SUPP 100.30.3065.65045 $2,780 $2,237 $3,100 $3,100 $0 BLDG MAINTENANCE MATERIAL 100.30.3065.65050 $27,977 $41,808 $36,000 $36,000 $0 RECREATION SUPPLIES 100.30.3065.65110 $3,257 $6,717 $4,650 $4,650 $0 Total Boat Ramp Operations:$96,542 $72,752 $66,950 $66,950 $0 Bo at Storage Facilities OFFICE/OTHER EQT MTN MATL 100.30.3075.65070 $45 $0 RECREATION SUPPLIES 100.30.3075.65110 $201 $0 OTHER PROGRAM COSTS 100.30.3075.62490 $444 $0 Total Boat Storage Facilities:$690 $0 $0 $0 $0 Beaches REGULAR PAY 100.30.3080.61010 $79,253 $111,862 $80,866 $145,000 $64,134 PROGRAM ASSISTANTS 100.30.3080.61013 $274 $0 PERMANENT PART-TIME 100.30.3080.61050 $6,268 $252 $0 OVERTIME PAY 100.30.3080.61110 $13,572 $40,904 $36,800 $36,800 $0 HEALTH INSURANCE 100.30.3080.61510 $108 -$14 $38,799 $38,799 LIFE INSURANCE 100.30.3080.61615 $98 $101 $104 $105 $1 AUTO ALLOWANCE 100.30.3080.61625 $300 $450 $450 $825 $375 CELL PHONE ALLOWANCE 100.30.3080.61626 $504 $504 $504 $462 -$42 IMRF 100.30.3080.61710 $6,466 $6,730 $3,914 $4,800 $886 SOCIAL SECURITY 100.30.3080.61725 $36,295 $48,910 $5,073 $9,070 $3,997 MEDICARE 100.30.3080.61730 $8,488 $11,439 $1,187 $2,122 $935 SEASONAL EMPLOYEES 100.30.3080.61060 $436,699 $634,997 $675,000 $388,000 -$287,000 ADVERTISING 100.30.3080.62205 $700 $350 $0 OFFICE EQUIPMENT MAINT 100.30.3080.62235 $158 $0 $400 $400 $0 OTHER EQMT MAINTENANCE 100.30.3080.62245 $465 $0 $600 $600 $0 TRAINING & TRAVEL 100.30.3080.62295 $9 $230 $0 COPY MACHINE CHARGES 100.30.3080.62380 $0 $0 LICENSED PEST CONTROL SERVICES 100.30.3080.62495 $1,078 $679 $700 $700 $0 ELECTRICITY 100.30.3080.64005 $1,237 $789 $2,000 $2,000 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 193 NATURAL GAS 100.30.3080.64015 $1,002 $1,640 $0 TELECOMMUNICATIONS - WIRELESS 100.30.3080.64540 $179 $156 $0 CLOTHING 100.30.3080.65020 $6,403 $9,048 $9,800 -$9,800 FOOD 100.30.3080.65025 $16 $403 $0 PETROLEUM PRODUCTS 100.30.3080.65035 $197 $143 $1,000 $1,000 $0 J ANITORIAL SUPPLIES 100.30.3080.65040 $16,020 $8,509 $10,750 $750 -$10,000 LICENSING/REGULATORY SUPP 100.30.3080.65045 $7,083 $6,991 $6,000 $6,000 $0 BLDG MAINTENANCE MATERIAL 100.30.3080.65050 $358 $0 $0 OFFICE/OTHER EQT MTN MATL 100.30.3080.65070 $461 $196 $1,000 $1,000 $0 MEDICAL & LAB SUPPLIES 100.30.3080.65075 $0 $925 $500 $500 $0 MINOR EQUIPMENT & TOOLS 100.30.3080.65085 $1,038 $223 $500 $1,000 $500 SAFETY EQUIPMENT 100.30.3080.65090 $3,814 $788 $2,200 $2,200 $0 OFFICE SUPPLIES 100.30.3080.65095 $944 $258 $1,000 $1,000 $0 RECREATION SUPPLIES 100.30.3080.65110 $7,546 $6,283 $19,000 $19,000 $0 OTHER PROGRAM COSTS 100.30.3080.62490 $1,614 $2,824 $500 $500 $0 RENTAL OF AUTO-FLEET MAINTENANCE 100.30.3080.62305 $38,235 $0 RENTAL OF AUTO REPLACEMENT 100.30.3080.62309 $15,135 $0 Total Beaches:$692,018 $896,569 $859,848 $662,633 -$197,215 Cro wn Ice Rink REGULAR PAY 100.30.3095.61010 $1,215 $0 RECREATION INSTRUCTORS REG PAY 100.30.3095.61011 $452 $0 PROGRAM ASSISTANTS 100.30.3095.61013 $292 $0 PERMANENT PART-TIME 100.30.3095.61050 $751 $282 $0 HEALTH INSURANCE 100.30.3095.61510 $639 $0 IMRF 100.30.3095.61710 $364 $23 $0 SOCIAL SECURITY 100.30.3095.61725 $543 $17 $0 MEDICARE 100.30.3095.61730 $127 $4 $0 SEASONAL EMPLOYEES 100.30.3095.61060 $1,373 $0 POSTAGE CHARGEBACKS 100.30.3095.62275 $5 $0 ELECTRICITY 100.30.3095.64005 $172,617 $0 NATURAL GAS 100.30.3095.64015 $13,671 $12,456 $0 OTHER PROGRAM COSTS 100.30.3095.62490 $246 $524 $0 Total C rown Ice Rink:$192,296 $13,306 $0 $0 $0 Sports Leagues PERMANENT PART-TIME 100.30.3100.61050 $0 $130 $0 HEALTH INSURANCE 100.30.3100.61510 $9 $0 IMRF 100.30.3100.61710 $3 $0 SOCIAL SECURITY 100.30.3100.61725 $2 $8 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 194 MEDICARE 100.30.3100.61730 $0 $2 $0 SEASONAL EMPLOYEES 100.30.3100.61060 $0 $0 $13,000 $13,000 $0 ADVERTISING 100.30.3100.62205 $0 $100 $100 $0 MEMBERSHIP DUES 100.30.3100.62360 $0 $0 $150 $150 $0 LICENSED PEST CONTROL SERVICES 100.30.3100.62495 $1,221 $1,726 $0 SPORTS OFFICIALS 100.30.3100.62508 $0 $0 $9,500 $9,500 $0 SERVICE AGREEMENTS/ CONTRACTS 100.30.3100.62509 $274 $0 RECREATION SUPPLIES 100.30.3100.65110 $486 $4,290 $45,800 $45,800 $0 OTHER PROGRAM COSTS 100.30.3100.62490 $110 $0 Total Sports Leagues:$2,105 $6,156 $68,550 $68,550 $0 Aquatic Camp RECREATION SUPPLIES 100.30.3105.65110 $85 $0 $0 OTHER PROGRAM COSTS 100.30.3105.62490 $320 $0 Total Aquatic C amp:$405 $0 $0 $0 $0 Special Recreation REGULAR PAY 100.30.3130.61010 $148,109 $145,733 $141,152 $156,322 $15,170 RECREATION INSTRUCTORS REG PAY 100.30.3130.61011 $0 $104 $0 PROGRAM ASSISTANTS 100.30.3130.61013 $899 $11,765 $0 PERMANENT PART-TIME 100.30.3130.61050 $4,221 $2,988 $11,708 -$11,708 OVERTIME PAY 100.30.3130.61110 $1,868 $3,805 $3,997 $3,997 $0 HEALTH INSURANCE 100.30.3130.61510 $12,660 $13,893 $28,871 $21,248 -$7,623 VISION INSURANCE 100.30.3130.61513 $76 $76 $35 -$41 LIFE INSURANCE 100.30.3130.61615 $184 $185 $190 $95 -$95 AUTO ALLOWANCE 100.30.3130.61625 $600 $900 $900 $413 -$487 CELL PHONE ALLOWANCE 100.30.3130.61626 $504 $504 $504 -$504 IMRF 100.30.3130.61710 $12,651 $13,324 $7,106 $5,174 -$1,932 SOCIAL SECURITY 100.30.3130.61725 $15,641 $25,105 $10,300 $10,840 $540 MEDICARE 100.30.3130.61730 $3,658 $5,871 $2,409 $2,535 $126 SEASONAL EMPLOYEES 100.30.3130.61060 $98,787 $242,227 $270,000 $288,111 $18,111 TRAINING & TRAVEL 100.30.3130.62295 $0 $35 $0 MEMBERSHIP DUES 100.30.3130.62360 $40 $270 $417 $417 $0 FIELD TRIPS 100.30.3130.62507 $2,184 $40,320 $56,946 $56,946 $0 TELECOMMUNICATIONS - WIRELESS 100.30.3130.64540 $2,916 $3,041 $0 CLOTHING 100.30.3130.65020 $0 $3,115 $1,300 $1,300 $0 FOOD 100.30.3130.65025 $376 $1,580 $3,155 $3,155 $0 MEDICAL & LAB SUPPLIES 100.30.3130.65075 $324 $722 $600 $600 $0 OFFICE SUPPLIES 100.30.3130.65095 $80 $1,230 $500 $500 $0 RECREATION SUPPLIES 100.30.3130.65110 $1,043 $5,596 $4,300 $4,300 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 195 OTHER PROGRAM COSTS 100.30.3130.62490 $2,980 $4,910 $10,075 $10,075 $0 Total Special Recreatio n:$309,726 $527,299 $554,506 $566,064 $11,558 Bus Program REGULAR PAY 100.30.3140.61010 $12,754 $454 $0 PROGRAM ASSISTANTS 100.30.3140.61013 $3,708 $0 $17,600 $17,600 $0 PERMANENT PART-TIME 100.30.3140.61050 $19,095 $23,514 $66,298 $66,951 $653 TERMINATION PAYOUTS 100.30.3140.61415 $0 $17 $0 IMRF 100.30.3140.61710 $1,403 $1,972 $3,209 $1,159 -$2,050 SOCIAL SECURITY 100.30.3140.61725 $2,211 $1,675 $4,110 $4,151 $41 MEDICARE 100.30.3140.61730 $517 $392 $961 $971 $10 SEASONAL EMPLOYEES 100.30.3140.61060 $0 $3,036 $0 OTHER PROGRAM COSTS 100.30.3140.62490 $181 $0 Total Bus Program:$39,867 $31,061 $92,178 $90,831 -$1,347 Park Service Unit REGULAR PAY 100.30.3150.61010 $14,402 $1,792 $0 PERMANENT PART-TIME 100.30.3150.61050 $54,196 $63,351 $59,972 $46,180 -$13,792 OVERTIME PAY 100.30.3150.61110 $2,084 $1,156 $0 TERMINATION PAYOUTS 100.30.3150.61415 $0 $9,297 $0 HEALTH INSURANCE 100.30.3150.61510 $36 $0 $0 SHOE ALLOWANCE 100.30.3150.61630 $360 $360 $360 $180 -$180 IMRF 100.30.3150.61710 $6,033 $5,853 $2,903 $1,529 -$1,374 SOCIAL SECURITY 100.30.3150.61725 $4,421 $4,709 $3,741 $2,875 -$866 MEDICARE 100.30.3150.61730 $1,034 $1,101 $875 $673 -$202 SEASONAL EMPLOYEES 100.30.3150.61060 $0 $0 $287,000 $287,000 TELECOMMUNICATIONS - WIRELESS 100.30.3150.64540 $204 $364 $0 CLOTHING 100.30.3150.65020 $0 $0 $600 $600 $0 MINOR EQUIPMENT & TOOLS 100.30.3150.65085 $0 $669 $400 $400 $0 RECREATION SUPPLIES 100.30.3150.65110 $28 $0 Total P ark Service Unit:$82,799 $88,653 $68,851 $339,437 $270,586 Go lf OVERTIME PAY 100.30.3155.61110 $45 $0 SOCIAL SECURITY 100.30.3155.61725 $642 $528 $0 MEDICARE 100.30.3155.61730 $150 $124 $0 SEASONAL EMPLOYEES 100.30.3155.61060 $10,316 $16,294 $0 Total Golf:$11,154 $16,945 $0 $0 $0 Co mmunity Relations SOCIAL SECURITY 100.30.3205.61725 $75 $66 $0 MEDICARE 100.30.3205.61730 $18 $15 $0 SEASONAL EMPLOYEES 100.30.3205.61060 $1,214 $1,065 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 196 Total C ommunity Relations:$1,307 $1,147 $0 $0 $0 Youth Engagement Division HEALTH INSURANCE 100.30.3215.61510 $654 $0 IMRF 100.30.3215.61710 $215 $0 SOCIAL SECURITY 100.30.3215.61725 $242 $426 $0 MEDICARE 100.30.3215.61730 $57 $100 $0 SEASONAL EMPLOYEES 100.30.3215.61060 $1,246 $6,873 $0 PRINTING 100.30.3215.62210 $49 $0 TELECOMMUNICATIONS - WIRELESS 100.30.3215.64540 $666 $942 $0 OTHER PROGRAM COSTS 100.30.3215.62490 -$3,456 $845 $0 Total Youth Engagement Division:-$328 $9,186 $0 $0 $0 Gibbs-Morrison Cul tural Center REGULAR PAY 100.30.3225.61010 $57,691 $448 $0 PROGRAM ASSISTANTS 100.30.3225.61013 $0 $478 $0 PERMANENT PART-TIME 100.30.3225.61050 $14,365 $33,892 $58,632 $39,153 -$19,479 HEALTH INSURANCE 100.30.3225.61510 $15,161 $0 LIFE INSURANCE 100.30.3225.61615 $37 $0 CELL PHONE ALLOWANCE 100.30.3225.61626 $420 $0 SHOE ALLOWANCE 100.30.3225.61630 $360 $540 $540 $360 -$180 IMRF 100.30.3225.61710 $4,365 $0 SOCIAL SECURITY 100.30.3225.61725 $4,556 $2,197 $3,669 $2,450 -$1,219 MEDICARE 100.30.3225.61730 $1,066 $514 $858 $573 -$285 SEASONAL EMPLOYEES 100.30.3225.61060 $3,387 $0 $7,500 $7,500 $0 ADVERTISING 100.30.3225.62205 $350 $350 $500 $500 $0 PRINTING 100.30.3225.62210 $0 $0 $500 $500 $0 BLDG MAINTENANCE SERVICES 100.30.3225.62225 $35 $46 $1,717 $1,717 $0 MEMBERSHIP DUES 100.30.3225.62360 $40 $0 RECEPTION/ENTERTAINMEN 100.30.3225.62365 $0 $100 $100 $0 LICENSED PEST CONTROL SERVICES 100.30.3225.62495 $668 $729 $1,200 $1,200 $0 INSTRUCTOR SERVICES 100.30.3225.62505 $1,284 $648 $5,000 $5,000 $0 SERVICE AGREEMENTS/ CONTRACTS 100.30.3225.62509 $855 $710 $5,000 $5,000 $0 ENTERTAIN/PERFORMER SERV 100.30.3225.62511 $801 $398 $0 ELECTRICITY 100.30.3225.64005 $1,806 $3,524 $6,500 $6,500 $0 NATURAL GAS 100.30.3225.64015 $929 $3,468 $4,500 $4,500 $0 FOOD 100.30.3225.65025 $0 $0 $1,000 $1,000 $0 J ANITORIAL SUPPLIES 100.30.3225.65040 $1,268 $1,725 $4,000 $4,000 $0 OFFICE SUPPLIES 100.30.3225.65095 $283 $0 $2,000 $2,000 $0 RECREATION SUPPLIES 100.30.3225.65110 $1,794 $170 $11,000 $11,000 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 197 OTHER PROGRAM COSTS 100.30.3225.62490 $6,066 $0 $15,000 $15,000 $0 Total Gibbs-Mo rriso n C ul tural Center:$117,586 $49,835 $129,216 $108,053 -$21,163 Parks & Fo restry General Sup POSTAGE CHARGEBACKS 100.30.3505.62275 $42 $0 Total P arks & Forestry General Sup:$42 $0 Ecology Center REGULAR PAY 100.30.3605.61010 $181,769 $143,046 $193,128 $269,407 $76,279 RECREATION INSTRUCTORS REG PAY 100.30.3605.61011 $38,690 $45,047 $58,000 $58,000 $0 PROGRAM ASSISTANTS 100.30.3605.61013 $76 $934 $0 PERMANENT PART-TIME 100.30.3605.61050 $15,299 $34,092 $43,942 $105,176 $61,234 OVERTIME PAY 100.30.3605.61110 $0 $5,005 $10,000 $10,000 TERMINATION PAYOUTS 100.30.3605.61415 $0 $1,279 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)100.30.3605.61430 $3,092 $0 HEALTH INSURANCE 100.30.3605.61510 $24,884 $16,212 $49,911 $67,859 $17,948 VISION INSURANCE 100.30.3605.61513 $84 $112 $35 -$77 LIFE INSURANCE 100.30.3605.61615 $197 $147 $127 $131 $4 AUTO ALLOWANCE 100.30.3605.61625 $0 $594 $594 CELL PHONE ALLOWANCE 100.30.3605.61626 $360 $270 $360 $462 $102 SHOE ALLOWANCE 100.30.3605.61630 $0 $360 $360 $180 -$180 IMRF 100.30.3605.61710 $15,414 $12,869 $9,833 $11,731 $1,898 SOCIAL SECURITY 100.30.3605.61725 $17,120 $21,515 $14,743 $23,301 $8,558 MEDICARE 100.30.3605.61730 $4,004 $5,032 $3,448 $5,450 $2,002 SEASONAL EMPLOYEES 100.30.3605.61060 $49,684 $120,168 $140,000 $130,000 -$10,000 ADVERTISING 100.30.3605.62205 $350 $350 $0 PRINTING 100.30.3605.62210 $432 $0 $200 $2,500 $2,300 TRAINING & TRAVEL 100.30.3605.62295 $0 $185 $2,500 $2,500 MEMBERSHIP DUES 100.30.3605.62360 $80 $100 $400 $400 $0 COPY MACHINE CHARGES 100.30.3605.62380 $357 $74 $0 LICENSED PEST CONTROL SERVICES 100.30.3605.62495 $1,096 $1,048 $792 $792 $0 INSTRUCTOR SERVICES 100.30.3605.62505 $1,843 $2,707 $15,000 $10,000 -$5,000 FIELD TRIPS 100.30.3605.62507 $5,393 $14,524 $24,900 $24,900 $0 SERVICE AGREEMENTS/ CONTRACTS 100.30.3605.62509 $250 $0 ENTERTAIN/PERFORMER SERV 100.30.3605.62511 $0 $0 $1,975 $1,975 $0 SECURITY ALARM CONTRACTS 100.30.3605.62518 $860 $1,003 $0 ELECTRICITY 100.30.3605.64005 $4,050 $5,083 $6,310 $6,310 $0 NATURAL GAS 100.30.3605.64015 $1,071 $2,591 $4,600 $4,600 $0 AGRI/BOTANICAL SUPPLIES 100.30.3605.65005 $45 $122 $1,233 $1,233 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 198 CLOTHING 100.30.3605.65020 $396 $1,996 $3,600 $8,000 $4,400 FOOD 100.30.3605.65025 $909 $3,528 $4,200 $6,500 $2,300 J ANITORIAL SUPPLIES 100.30.3605.65040 $1,167 $2,071 $3,600 $3,600 $0 BLDG MAINTENANCE MATERIAL 100.30.3605.65050 $179 $213 $0 MINOR EQUIPMENT & TOOLS 100.30.3605.65085 $191 $1,948 $700 $700 $0 OFFICE SUPPLIES 100.30.3605.65095 $441 $1,704 $2,900 $2,900 $0 RECREATION SUPPLIES 100.30.3605.65110 $3,863 $12,699 $11,100 $11,100 $0 OTHER PROGRAM COSTS 100.30.3605.62490 $4,275 $4,203 $8,000 $8,000 $0 Total Ecolo gy Center:$374,742 $465,298 $603,474 $778,336 $174,862 Eco-Quest Day Camp OVERTIME PAY 100.30.3610.61110 $0 $98 $0 SOCIAL SECURITY 100.30.3610.61725 $183 $192 $0 MEDICARE 100.30.3610.61730 $43 $45 $0 SEASONAL EMPLOYEES 100.30.3610.61060 $2,949 $2,992 $0 TRAINING & TRAVEL 100.30.3610.62295 $30 $0 Total Eco-Quest Day Camp:$3,205 $3,327 $0 $0 $0 Noyes Cul tural Arts Center REGULAR PAY 100.30.3710.61010 $73,818 $73,409 $70,416 $70,789 $373 RECREATION INSTRUCTORS REG PAY 100.30.3710.61011 $80 $0 PERMANENT PART-TIME 100.30.3710.61050 $58,016 $74,855 $79,904 $56,566 -$23,338 OVERTIME PAY 100.30.3710.61110 $0 $0 $2,000 $2,000 $0 TERMINATION PAYOUTS 100.30.3710.61415 $0 $411 $0 HEALTH INSURANCE 100.30.3710.61510 $21,427 $22,700 $37,993 $23,507 -$14,486 LIFE INSURANCE 100.30.3710.61615 $7 $7 $7 $6 -$1 SHOE ALLOWANCE 100.30.3710.61630 $720 $720 $720 $720 $0 IMRF 100.30.3710.61710 $6,823 $7,403 $4,529 $2,343 -$2,186 SOCIAL SECURITY 100.30.3710.61725 $8,069 $9,022 $9,364 $7,941 -$1,423 MEDICARE 100.30.3710.61730 $1,887 $2,110 $2,190 $1,857 -$333 SEASONAL EMPLOYEES 100.30.3710.61060 $32 $0 ADVERTISING 100.30.3710.62205 $700 $700 $0 BLDG MAINTENANCE SERVICES 100.30.3710.62225 $1,760 $0 $1,666 $1,666 $0 OTHER EQMT MAINTENANCE 100.30.3710.62245 $579 $0 COPY MACHINE CHARGES 100.30.3710.62380 $13,766 $4,290 $0 ELEVATOR CONTRACT COSTS 100.30.3710.62425 $750 $0 $2,660 $2,660 $0 LICENSED PEST CONTROL SERVICES 100.30.3710.62495 $557 $578 $600 $600 $0 SECURITY ALARM CONTRACTS 100.30.3710.62518 $1,175 $1,187 $1,100 $1,100 $0 ELECTRICITY 100.30.3710.64005 $12,579 $14,915 $20,960 $20,960 $0 NATURAL GAS 100.30.3710.64015 $13,604 $12,842 $24,300 $24,300 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 199 TELECOMMUNICATIONS - WIRELESS 100.30.3710.64540 $308 $434 $0 J ANITORIAL SUPPLIES 100.30.3710.65040 $1,885 $3,648 $2,950 $2,950 $0 BLDG MAINTENANCE MATERIAL 100.30.3710.65050 $484 $820 $1,000 $1,000 $0 MINOR EQUIPMENT & TOOLS 100.30.3710.65085 $0 $0 $200 $200 $0 RECREATION SUPPLIES 100.30.3710.65110 $81 $0 $1,000 $1,000 $0 OTHER IMPROVEMENTS 100.30.3710.65515 $24,283 $7,691 $0 Total Noyes Cul tural Arts Center:$243,391 $237,741 $263,559 $222,166 -$41,393 Cul tural Arts P rograms REGULAR PAY 100.30.3720.61010 $85,137 $92,239 $90,275 $90,275 $0 RECREATION INSTRUCTORS REG PAY 100.30.3720.61011 $71 $0 OVERTIME PAY 100.30.3720.61110 $293 $0 HEALTH INSURANCE 100.30.3720.61510 $20,242 $24,131 $22,703 $23,507 $804 VISION INSURANCE 100.30.3720.61513 $3 $0 LIFE INSURANCE 100.30.3720.61615 $118 $121 $121 $111 -$10 IMRF 100.30.3720.61710 $7,150 $8,067 $4,370 $2,988 -$1,382 SOCIAL SECURITY 100.30.3720.61725 $8,351 $12,947 $5,598 $5,597 -$1 MEDICARE 100.30.3720.61730 $1,953 $3,028 $1,309 $1,309 $0 SEASONAL EMPLOYEES 100.30.3720.61060 $56,351 $118,011 $122,000 $122,000 $0 PRINTING 100.30.3720.62210 $0 $0 $1,500 $1,500 $0 POSTAGE CHARGEBACKS 100.30.3720.62275 $17 $0 MEMBERSHIP DUES 100.30.3720.62360 $80 $40 $250 $250 $0 RECEPTION/ENTERTAINMEN 100.30.3720.62365 $105 $0 $300 $300 $0 RENTALS 100.30.3720.62375 $1,257 $0 INSTRUCTOR SERVICES 100.30.3720.62505 $17,126 $19,681 $12,800 $12,800 $0 WORK- STUDY 100.30.3720.62506 $208 $1,046 $4,000 $4,000 $0 FIELD TRIPS 100.30.3720.62507 $0 $2,340 $4,000 $4,000 $0 SERVICE AGREEMENTS/ CONTRACTS 100.30.3720.62509 $3,625 $5,100 $8,079 $8,079 $0 ENTERTAIN/PERFORMER SERV 100.30.3720.62511 $13,215 $15,100 $20,500 $20,500 $0 RENTAL SERVICES 100.30.3720.62515 $8,757 $14,810 $20,000 $20,000 $0 TELECOMMUNICATIONS - WIRELESS 100.30.3720.64540 $1,775 $2,026 $0 CLOTHING 100.30.3720.65020 $0 $974 $5,650 $5,650 $0 FOOD 100.30.3720.65025 $19 $0 $2,400 $2,400 $0 OFFICE SUPPLIES 100.30.3720.65095 $13 $33 $1,000 $1,000 $0 RECREATION SUPPLIES 100.30.3720.65110 $4,436 $8,132 $19,600 $19,600 $0 OTHER PROGRAM COSTS 100.30.3720.62490 $0 $5,550 $22,425 $22,425 $0 Total C ul tural Arts Programs:$230,299 $333,379 $368,880 $368,291 -$589 Total Parks And Recreation:$9,542,771 $11,198,895 $12,101,740 $12,751,313 $649,573 Total Expenditures:$9,542,771 $11,198,895 $12,101,740 $12,751,313 $649,573 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 200 Public Works Agency Edgar Cano Public Works Agency Director The Public Works Agency consists of three individual Bureaus: Water Production, C apital Planning & Engineering and Public Services. Each of these Bureaus has multiple functions. Employees in t he Agency are funded by the General Fund, Solid Waste Fund, Parking Fund, Sewer Fund, Water Fund, and the Special Assessment Fund. The Public Services Bureau consists of ve Divisions. The Greenways Division maintains t he landscapes at all City owned facilities, parks and athletic elds. The Forest ry Division maintains the City’s urban forest including the trimming of trees, inoculat ing elm t rees, removal of diseased/dying trees and plant ing of new t rees. The Recycling and Environmental Maintenance Division collects and disposes of recycling mat erials and bulk materials (special pickups), performs maintenance in smaller business districts and performs street sweeping throughout the City. The Trafc Division performs maint enance on all City trafc signs, t rafc signals, street lights and parking lot lights. The St reets Division is responsible for the patching of the paved streets and alleys, grading of unimproved alleys, leaf collection and leads the snow and ice control. The Capital Planning & Engineering Bureau is responsible for implement ing the City-wide capital improvement program. This includes the planning, design and const ruction of project s to rehabilitate or otherwise improve physical city asset s, including (but not limited to) streets, wat er main, sewer, bridges, sidewalks, facilities, parks, and the water t reat ment plant. The Wat er Production Bureau oversees the operat ion and maint enance of the water treatment plant, t he Evanston distribution system and the Evanston sewer system. Potable water is provided to the retail customers in Evanston, as well as to four wholesale water customers: the Village of Skokie, the Northwest Wat er Commission (Arlingt on Heights, Buffalo Grove, Palatine, Wheeling, and Des Plaines), t he Morton Grove Niles Water Commission, and t he Village of Lincolnwood. The Distribut ion Division performs maintenance on t he water distribution system including water mains, water services, re 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. Revenues Summary 618,000 -$26,000 (-4.04% vs. prior year) City of Evanston | Budget Book 2023 Page 201 Public Works Agency Propos ed and His torical Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 0 250k 500k 750k 1,000k 1,250k Expenditures Summary 13,708,631 $263,830 (1.96% vs. prior year) Public Works Agency Propos ed and His torical Budget vs. Actual Actual Budgeted FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 0 2.5M 5M 7.5M 10M 12.5M 15M City of Evanston | Budget Book 2023 Page 202 Revenues by Type Budgeted 2022 Revenue By Type Licenses, Permits and Fees (61.2%)Licenses, Permits and Fees (61.2%) Licenses, Permits and Fees (61.2%) Charges for Services (27.2%)Charges for Services (27.2%) Charges for Services (27.2%) Other Revenue (11.7%)Other Revenue (11.7%) Other Revenue (11.7%) Revenue Source Licenses, Permits and Fees $21,970 $48,217 $378,000 $378,000 $0 0% Charges for Services $57,550 $113,423 $171,000 $168,000 -$3,000 -1.8% Fines and Forfei tures $2,915 $0 $0 N/A Other Revenue $171,232 $184,351 $95,000 $72,000 -$23,000 -24.2% Total Revenue Source:$253,667 $345,991 $644,000 $618,000 -$26,000 -4% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 203 Expenditures by Type Budgeted Expenditures by Type Salary and Benefits (65.9%)Salary and Benefits (65.9%) Salary and Benefits (65.9%) Services and Supplies (15.5%)Services and Supplies (15.5%) Services and Supplies (15.5%) Insurance and Other Chargebacks (9.2%)Insurance and Other Chargebacks (9.2%) Insurance and Other Chargebacks (9.2%) Interfund Transfers (9%)Interfund Transfers (9%) Interfund Transfers (9%) Capital Outlay (0.4%)Capital Outlay (0.4%) Capital Outlay (0.4%) Contingencies (0.007%)Contingencies (0.007%) Contingencies (0.007%) Expense Objects Sal ary and Benets $7,463,066 $8,516,564 $9,570,132 $9,029,662 -$540,470 -5.6% Services and Suppl ies $1,337,476 $1,028,111 $1,552,669 $2,121,969 $569,300 36.7% Miscellaneous $1,800 $143 $0 $0 $0 0% Capital Outlay $4,859 $8,501 $51,000 $56,000 $5,000 9.8% Interfund Transfers $1,576,854 $1,069,992 $1,070,000 $1,240,000 $170,000 15.9% Insurance and Other Chargebacks $1,164,263 $1,203,651 $1,200,000 $1,260,000 $60,000 5% Contingencies $90 $773 $1,000 $1,000 $0 0% Total Expense Objects:$11,548,408 $11,827,735 $13,444,801 $13,708,631 $263,830 2% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 204 Performance Meas ures Department Goal: Contribute to a high quality of life in Evanston through the maintenance and improvement of City of Evanston infrastructure, including the water treatment plant, drinking water distribution system, sewer collection system, streets, alleys, sidewalk, trafc signals and signage, streetlights, parkways and green spaces, the urban forest, and City facilities. Provide safe, reliable treated drinking water to the residents of Evanston and the other communities supplied by the Evanston Water Utility. Performance Measure: Measure Type of Measure FY 2021 Actual FY 2022 Estimated FY 2023 Proj ected Activity: Maintain City streets and alleys in drivable condition Miles of streets resurfaced– primary routes Output 2.5 1.07 0.38 Miles of streets resurfaced– residential streets Output 2.49 3.06 2.86 Total number of unimproved alleys cut out and refreshed with new material Output 12 13 15 Square yards of streets asphalt patched by contractor Output 27327 37285 35000 Activity: Manage urban forest Parkway trees trimmed by City crews Output 3207 3400 3500 Total number of parkway elm removed due to DED Output 11 21 20 Percentage of parkway elms actually removed Effectiveness 2.56%3.14%3% Total number of other trees removed Output 309 346 300 Total number of new park and parkway trees planted Output 239 330 350 Elm trees covered under private insurance program Output 188 168 151 Percentage of trees that are removed by the City and replaced within one year Efciency 32%29%60% Activity: Manage snow operations to incorporate sustainability goals Tons of salt used/season Output 5574 3527 6300 Activity: Manage green spaces/parks at appropriate level of services Mowing rotation in days Input 4.5 4.5 4.5 Issues Affecting 2023 Budget The Forestry Division receives an abundance of 311 requests that is impossible to keep up with unless additional staff is hired. The State passed the Lead Service Line Replacement and Notication Act which is an unfunded mandate to replace all lead service lines. The law also states that lead service lines cannot be repaired and therefore replaced as well as requiring lead service lines be replaced to the water meter when new water mains are installed. Cost of goods and services are increasing due to ination and supply chain issues. City of Evanston | Budget Book 2023 Page 205 Upcoming Initiatives Complete construction of the Main Street Improvements Project Complete Green Bay Road water main replacement including Central Street under the viaduct Complete Ridge Avenue Trafc Signal Safety Improvements Beg in Chicag o Avenue Phase II Design from Howard Street to Davis Street Complete design of the Animal Shelter Improvements. Complete design of a new skate park installation. Authorize the agreement and begin construction of the new raw water intake. Implementation of the Sidewalk Improvement and Sidewalk Gap Inll Programs. Beg in incorporation of CARP goals into City infrastructure projects. Beg in development of the Lead Service Line Replacement Program in compliance with State of Illinois reg ulatory requirements. To establish and maintain a section pruning program and prune all trees on a seven-year cycle by completing pruning of trees in 1/7th of the City. Replace approximately 65 light xtures in street lig ht poles with new LED xtures in conformance with the Street Light Master Plan. Install ComEd meters in three street lig ht power centers to get them off of dusk to dawn charges. Beg in a review of all solid waste contracts, to ensure services align with the city's sustainability g oals. Replace ADA-accessible beach paths at the three remaining beaches (Lighthouse, Lee, South Blvd.) Medium Voltage Reliability and Generator - Eng ineering services for electrical system reliability improvements, including replacement of outdated medium voltage switchgear and generator. Corrosion Control Study - A IEPA-mandated study of the Water Plant’s treatment process to optimize corrosion control. PFAS Treatment Study - study to establish water treatment plant pilot studies to determine the most effective and feasible treatment technique for the reduction of PFAS. Repair and resurface one basketball or tennis court in 2023 by in-house staff. Complete Waste Characterization Study of the Commercial, Residential, and Condo Franchises for both refuse and recycling streams. Study initially planned to be conducted throug h consultant or through haulers Conduct Internal Pilot, built off SWANCC 2022 pilot, for curbside recycling cart tagging using Monday collection days (Ward 8,9) Work with Facilities to conduct waste disposal review of municipal buildings and build plan for improving collection. City of Evanston | Budget Book 2023 Page 206 Revenue Detail Projected 2022 Revenue by Divis ion Public Works Agency Admin (96.8%)Public Works Agency Admin (96.8%) Public Works Agency Admin (96.8%) Traf. Sig.& St Light Maint (3.2%)Traf. Sig.& St Light Maint (3.2%) Traf. Sig.& St Light Maint (3.2%) Revenue Public Works Agency Public Works Agency Admin DUMPSTER PERMIT FEE 100.40.4105.52081 $270 $0 RIGHT-OF-WAY PERMIT 100.40.4105.52126 -$2,068 $15,010 $358,000 $358,000 $0 RESIDENTS ANNUAL PARKING PERMITS 100.40.4105.52130 -$577 -$30 $0 VISITOR PARKING PERMITS 100.40.4105.52131 -$120 -$16 $0 OVERSIZE TRUCK PERMIT 100.40.4105.52140 $24,800 $28,525 $20,000 $20,000 $0 MOVING VAN PERMIT FEES 100.40.4105.52146 -$335 $0 EASEMENTS 100.40.4105.52175 $4,727 $0 RESIDENTIAL REFUSE 100.40.4105.53605 $16,041 $0 STATE HIGHWAY MAINTENANCE 100.40.4105.53650 $22,777 $96,010 $63,000 $63,000 $0 TREE PRESERVATION REVENUES 100.40.4105.53667 $13,683 $13,359 $5,000 $5,000 $0 NEW PAVEMENT DEGRADATION FEES 100.40.4105.53736 $0 $0 $80,000 $80,000 $0 I HEART EVANSTON TREES PROJ ECT 100.40.4105.53737 $1,525 $50 $3,000 -$3,000 PROPERTY SALES AND RENTAL 100.40.4105.56010 $47,000 $94,011 $0 MISCELLANEOUS REVENUE 100.40.4105.56045 $250 $3,050 $0 REIMBURSEMENTS- SERVICES AND SUPPLIES 100.40.4105.56067 $42,047 $3,871 $20,000 $20,000 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 207 REIMB. SALT USAGE DIST 65 ETHS NW 100.40.4105.56068 $39,998 $20,771 $45,000 $32,000 -$13,000 PRIVATE ELM TREE INSURANCE MONEY 100.40.4105.56134 $33,960 $32,620 $30,000 $20,000 -$10,000 Total P ublic Wo rks Agency Admin:$239,251 $311,958 $624,000 $598,000 -$26,000 Greenways DONATIONS 100.40.4330.56011 $4,745 $15,137 $0 Total Greenways:$4,745 $15,137 $0 Traf. Sig.& St Light Maint STATE HIGHWAY MAINTENANCE 100.40.4520.53650 $3,525 $4,004 $20,000 $20,000 $0 DAMAGE TO STREET LIGH TS 100.40.4520.56031 $2,915 $0 $0 REIMBURSEMENTS 100.40.4520.53632 $3,231 $14,891 $0 Total Traf. Sig.& St Light Maint:$9,670 $18,896 $20,000 $20,000 $0 Total Public Works Agency:$253,667 $345,991 $644,000 $618,000 -$26,000 Total Revenue:$253,667 $345,991 $644,000 $618,000 -$26,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Expenditures Detail Budgeted Expenditures by Division Public Works Agency Admin (21.3%)Public Works Agency Admin (21.3%) Public Works Agency Admin (21.3%) Forestry (19.3%)Forestry (19.3%) Forestry (19.3%) Greenways (14.3%)Greenways (14.3%) Greenways (14.3%) Street Maintenance (13.2%)Street Maintenance (13.2%) Street Maintenance (13.2%) Traf. Sig.& St Light Maint (8.1%)Traf. Sig.& St Light Maint (8.1%) Traf. Sig.& St Light Maint (8.1%) Streets And Right Of Way (7%)Streets And Right Of Way (7%) Streets And Right Of Way (7%) Recycling And Environmental Main (4.3%)Recycling And Environmental Main (4.3%) Recycling And Environmental Main (4.3%) Infrastructure Maintenance (2.8%)Infrastructure Maintenance (2.8%) Infrastructure Maintenance (2.8%) Maint-Snow & Ice (2.7%)Maint-Snow & Ice (2.7%) Maint-Snow & Ice (2.7%) Parks And Facilities (2.6%)Parks And Facilities (2.6%) Parks And Facilities (2.6%) Transportation (1.7%)Transportation (1.7%) Transportation (1.7%) Capital Planning & Engineering (1.5%)Capital Planning & Engineering (1.5%) Capital Planning & Engineering (1.5%) Environmental Services (1.3%)Environmental Services (1.3%) Environmental Services (1.3%) N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 208 Expenditures Public Works Agency Public Works Agency Admin REGULAR PAY 100.40.4105.61010 $345,151 $303,633 $257,109 $266,553 $9,444 PERMANENT PART-TIME 100.40.4105.61050 $0 $4,837 $0 $0 OVERTIME PAY 100.40.4105.61110 $1,913 $285 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 100.40.4105.61430 $151 $10,832 $0 HEALTH INSURANCE 100.40.4105.61510 $26,900 $16,901 $11,351 $11,754 $403 VISION INSURANCE 100.40.4105.61513 $31 $0 LIFE INSURANCE 100.40.4105.61615 $360 $266 $232 $213 -$19 AUTO ALLOWANCE 100.40.4105.61625 $467 $1,401 $1,868 $1,712 -$156 SHOE ALLOWANCE 100.40.4105.61630 $155 $155 $0 IMRF 100.40.4105.61710 $29,269 $26,443 $12,444 $8,824 -$3,620 SOCIAL SECURITY 100.40.4105.61725 $20,027 $17,903 $14,503 $14,632 $129 MEDICARE 100.40.4105.61730 $4,930 $4,608 $3,755 $3,890 $135 SEASONAL EMPLOYEES 100.40.4105.61060 $4,072 $4,418 $12,100 $12,100 $0 CONSULTING SERVICES 100.40.4105.62185 $1,350 $795 $0 PRINTING 100.40.4105.62210 $1,325 $1,596 $0 POSTAGE CHARGEBACKS 100.40.4105.62275 $812 $0 TRAINING & TRAVEL 100.40.4105.62295 $0 $189 $4,300 $10,000 $5,700 MEMBERSHIP DUES 100.40.4105.62360 $550 $400 $2,450 $2,450 $0 COPY MACHINE CHARGES 100.40.4105.62380 $11,169 $3,333 $0 BANK SERVICE CHARGES 100.40.4105.62705 $277 $4 $0 NATURAL GAS 100.40.4105.64015 $20,884 $20,334 $0 TELECOMMUNICATIONS - WIRELESS 100.40.4105.64540 $19,941 $16,666 $0 CLOTHING 100.40.4105.65020 $50,923 $60,351 $62,150 $70,000 $7,850 FOOD 100.40.4105.65025 $812 $893 $1,000 $1,000 $0 MINOR EQUIPMENT & TOOLS 100.40.4105.65085 $1,500 $1,737 $500 $500 $0 SAFETY EQUIPMENT 100.40.4105.65090 $2,600 $2,128 $2,000 $2,000 $0 OFFICE SUPPLIES 100.40.4105.65095 $414 $509 $1,500 $1,500 $0 TRAFFIC CONTROL SUPPLI 100.40.4105.65115 $0 -$30 $0 OTHER COMMODITIES 100.40.4105.65125 $57 $347 $1,300 $1,300 $0 IT COMPUTER HARDWARE 100.40.4105.65555 $7,714 $0 OFFICE MACH. & EQUIP.100.40.4105.65620 $0 $0 $2,000 $2,000 $0 OTHER PROGRAM COSTS 100.40.4105.62490 $143 $0 FURNITURE / FIXTURES / EQUIPMENT 100.40.4105.65503 $1,001 $0 $0 OTHER IMPROVEMENTS 100.40.4105.65515 $0 $0 $3,000 $3,000 $0 RENTAL OF AUTO-FLEET MAINTENANCE 100.40.4105.62305 $992,779 $999,996 $1,000,000 $1,000,000 $0 RENTAL OF AUTO REPLACEMENT 100.40.4105.62309 $584,075 $69,996 $70,000 $240,000 $170,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 209 TRANSFER TO INSURANCE - RISK 100.40.4105.66030 $1,163,514 $1,200,000 $1,200,000 $1,260,000 $60,000 CONTINGENCIES 100.40.4105.68205 $90 $773 $1,000 $1,000 $0 Total P ublic Wo rks Agency Admin:$3,295,179 $2,771,873 $2,664,562 $2,914,429 $249,867 Environmental Services REGULAR PAY 100.40.4300.61010 $34,816 $86,792 $96,115 $96,115 $0 TERMINATION PAYOUTS 100.40.4300.61415 $28,542 $0 HEALTH INSURANCE 100.40.4300.61510 $5,734 $16,481 $19,768 $6,695 -$13,073 VISION INSURANCE 100.40.4300.61513 $63 $76 $35 -$41 LIFE INSURANCE 100.40.4300.61615 $46 $105 $129 $119 -$10 SHOE ALLOWANCE 100.40.4300.61630 $155 $155 -$155 IMRF 100.40.4300.61710 $4,247 $6,894 $4,652 $3,182 -$1,470 SOCIAL SECURITY 100.40.4300.61725 $3,879 $5,275 $5,969 $5,960 -$9 MEDICARE 100.40.4300.61730 $907 $1,234 $1,396 $1,394 -$2 TRAINING & TRAVEL 100.40.4300.62295 $506 $4,684 $5,750 $7,500 $1,750 POSTAGE 100.40.4300.62315 $192 $85 $1,000 $1,000 $0 IT COMPUTER SOFTWARE 100.40.4300.62340 $0 $0 $2,100 $2,100 $0 MEMBERSHIP DUES 100.40.4300.62360 $843 $1,190 $1,000 $1,000 $0 RENTALS 100.40.4300.62375 $1,510 $4,110 $2,810 $2,810 $0 TELECOMMUNICATIONS 100.40.4300.64505 $7,821 $9,517 $0 AGRI/BOTANICAL SUPPLIES 100.40.4300.65005 $197 $0 BOOKS, PUBLICATIONS, MAPS 100.40.4300.65010 $0 $318 $300 $300 $0 CLOTHING 100.40.4300.65020 $0 $850 $1,200 $1,200 $0 MINOR EQUIPMENT & TOOLS 100.40.4300.65085 $0 $0 $43,000 $43,000 $0 SAFETY EQUIPMENT 100.40.4300.65090 $2,996 $3,024 $5,000 $5,000 $0 OFFICE SUPPLIES 100.40.4300.65095 $299 $1,098 $700 $700 $0 Total Enviro nmental Services:$92,535 $141,875 $191,120 $178,110 -$13,010 Recycling And Environmental Main REGULAR PAY 100.40.4310.61010 $417,791 $454,862 $507,824 $437,476 -$70,348 OVERTIME PAY 100.40.4310.61110 $13,834 $25,684 $20,000 $20,000 $0 ANNUAL SICK LEAVE PAYOUT 100.40.4310.61420 $0 $1,703 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 100.40.4310.61430 $3,610 $0 HEALTH INSURANCE 100.40.4310.61510 $72,717 $75,369 $93,064 $82,424 -$10,640 VISION INSURANCE 100.40.4310.61513 $220 $225 $241 $16 LIFE INSURANCE 100.40.4310.61615 $201 $202 $207 $190 -$17 SHOE ALLOWANCE 100.40.4310.61630 $1,800 $1,800 $1,800 $1,800 $0 IMRF 100.40.4310.61710 $36,438 $39,856 $24,578 $14,481 -$10,097 SOCIAL SECURITY 100.40.4310.61725 $26,282 $29,991 $31,597 $27,235 -$4,362 MEDICARE 100.40.4310.61730 $6,147 $7,014 $7,390 $6,370 -$1,020 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 210 SEASONAL EMPLOYEES 100.40.4310.61060 $1,008 $11,313 $0 Total R ecycling And Environmental Main:$576,218 $651,625 $686,685 $590,217 -$96,468 Forestry REGULAR PAY 100.40.4320.61010 $1,185,817 $1,215,932 $1,245,771 $1,185,052 -$60,719 PERMANENT PART-TIME 100.40.4320.61050 $3,315 $1,536 $0 OVERTIME PAY 100.40.4320.61110 $16,678 $76,251 $45,000 $45,000 $0 ANNUAL SICK LEAVE PAYOUT 100.40.4320.61420 $0 $1,868 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 100.40.4320.61430 $2,790 $0 $0 HEALTH INSURANCE 100.40.4320.61510 $267,683 $255,304 $281,501 $253,442 -$28,059 VISION INSURANCE 100.40.4320.61513 $596 $521 $407 -$114 LIFE INSURANCE 100.40.4320.61615 $711 $720 $702 $459 -$243 SHOE ALLOWANCE 100.40.4320.61630 $4,800 $4,355 $4,355 $3,600 -$755 IMRF 100.40.4320.61710 $102,592 $106,239 $60,297 $39,227 -$21,070 SOCIAL SECURITY 100.40.4320.61725 $72,181 $77,528 $77,508 $73,697 -$3,811 MEDICARE 100.40.4320.61730 $16,881 $18,132 $18,127 $17,236 -$891 SEASONAL EMPLOYEES 100.40.4320.61060 $275 $5,798 $27,000 $27,000 $0 TREE SERVICES 100.40.4320.62385 $40,860 $144,941 $125,000 $125,000 $0 DED INOCULATION 100.40.4320.62496 $29,329 $32,186 $38,000 $38,000 $0 INOCULATION FUNDING- ANNUAL AMORTIZATION 100.40.4320.62497 $617,272 $0 $250,000 $700,000 $450,000 AGRI/BOTANICAL SUPPLIES 100.40.4320.65005 $63,179 $97,812 $115,000 $115,000 $0 MATER. TO MAINT. IMP.100.40.4320.65055 $6,163 $5,498 $3,000 $3,000 $0 OFFICE/OTHER EQT MTN MATL 100.40.4320.65070 $119 $0 MEDICAL & LAB SUPPLIES 100.40.4320.65075 $613 $39 $500 $500 $0 MINOR EQUIPMENT & TOOLS 100.40.4320.65085 $1,244 $7,988 $10,000 $10,000 $0 SAFETY EQUIPMENT 100.40.4320.65090 $10,806 $3,036 $7,000 $10,000 $3,000 Total Forestry:$2,443,308 $2,055,758 $2,309,282 $2,646,620 $337,338 Greenways REGULAR PAY 100.40.4330.61010 $1,084,754 $1,095,931 $1,168,622 $1,159,807 -$8,815 PERMANENT PART-TIME 100.40.4330.61050 $0 $286 $0 OVERTIME PAY 100.40.4330.61110 $2,543 $31,322 $25,000 $25,000 $0 TERMINATION PAYOUTS 100.40.4330.61415 $0 $35,472 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 100.40.4330.61430 $614 $3,845 $0 HEALTH INSURANCE 100.40.4330.61510 $213,550 $215,252 $238,136 $236,918 -$1,218 VISION INSURANCE 100.40.4330.61513 $461 $484 $443 -$41 LIFE INSURANCE 100.40.4330.61615 $711 $668 $704 $601 -$103 SHOE ALLOWANCE 100.40.4330.61630 $4,200 $3,900 $3,900 $3,600 -$300 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 211 IMRF 100.40.4330.61710 $91,390 $94,347 $56,562 $38,390 -$18,172 SOCIAL SECURITY 100.40.4330.61725 $65,624 $70,972 $67,757 $72,131 $4,374 MEDICARE 100.40.4330.61730 $15,348 $16,598 $15,847 $16,870 $1,023 SEASONAL EMPLOYEES 100.40.4330.61060 $2,345 $35,657 $57,000 $57,000 $0 LANDSCAPE MAINTENAN CE SERVICES 100.40.4330.62195 $96,839 $161,573 $185,000 $185,000 $0 PARK MNTNCE & FURNITURE RPLCMN 100.40.4330.62199 $20,306 $42,203 $20,000 $20,000 $0 SERVICE AGREEMENTS/ CONTRACTS 100.40.4330.62509 $0 $32,000 $32,000 $0 AGRI/BOTANICAL SUPPLIES 100.40.4330.65005 $14,749 $23,483 $32,000 $32,000 $0 MATER. TO MAINT. IMP.100.40.4330.65055 $5,448 $12,181 $12,000 $12,000 $0 OFFICE/OTHER EQT MTN MATL 100.40.4330.65070 $18,547 $17,253 $17,500 $17,500 $0 MINOR EQUIPMENT & TOOLS 100.40.4330.65085 $6,810 $8,885 $3,500 $3,500 $0 SAFETY EQUIPMENT 100.40.4330.65090 $71 $0 $3,500 $3,500 FITNESS INCENTIVE 100.40.4330.65141 $900 $0 AUTOMOTIVE EQUIPMENT 100.40.4330.65550 $0 $0 $35,000 $40,000 $5,000 FURNITURE & FIXTURES 100.40.4330.65625 $3,456 $4,858 $5,000 $5,000 $0 WORKERS COMP TTD PYMTS (NON SWORN)100.40.4330.66049 $137 $0 Total Greenways:$1,648,205 $1,875,284 $1,976,012 $1,961,260 -$14,752 Capital Planning & Engineering REGULAR PAY 100.40.4400.61010 $0 $0 $79,122 $79,122 $0 OVERTIME PAY 100.40.4400.61110 $1,313 $12,956 $5,000 $5,000 $0 HEALTH INSURANCE 100.40.4400.61510 $0 $1,907 $11,352 $11,754 $402 VISION INSURANCE 100.40.4400.61513 $7 $0 LIFE INSURANCE 100.40.4400.61615 $0 $7 $107 $98 -$9 AUTO ALLOWANCE 100.40.4400.61625 $0 $0 $675 $619 -$56 IMRF 100.40.4400.61710 $115 $1,047 $3,830 $2,619 -$1,211 SOCIAL SECURITY 100.40.4400.61725 $81 $1,766 $4,427 $4,558 $131 MEDICARE 100.40.4400.61730 $19 $413 $1,158 $1,157 -$1 SEASONAL EMPLOYEES 100.40.4400.61060 $0 $15,810 $15,000 $15,000 $0 PRINTING 100.40.4400.62210 $2,162 $4,519 $10,000 $10,000 $0 OFFICE EQUIPMENT MAINT 100.40.4400.62235 $4,967 $1,600 $3,500 $3,500 $0 OTHER EQMT MAINTENANCE 100.40.4400.62245 $0 $200 $200 $0 POSTAGE CHARGEBACKS 100.40.4400.62275 $4 $0 TRAINING & TRAVEL 100.40.4400.62295 $552 $3,034 $6,500 $6,500 $0 POSTAGE 100.40.4400.62315 $128 $152 $250 $250 $0 IT COMPUTER SOFTWARE 100.40.4400.62340 $0 $1,500 $12,000 $10,500 MEMBERSHIP DUES 100.40.4400.62360 $510 $540 $2,310 $2,310 $0 PLUMB, ELEC, PLAN REVEIW SERV 100.40.4400.62464 $0 $50,000 $50,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 212 TELECOMMUNICATIONS 100.40.4400.64505 $2,922 $3,400 $0 TELECOMMUNICATIONS - WIRELESS 100.40.4400.64540 $299 $0 PERSONAL COMPUTER SOFTWARE 100.40.4400.64545 $0 $850 $0 BOOKS, PUBLICATIONS, MAPS 100.40.4400.65010 $2,053 $366 $400 $400 $0 FOOD 100.40.4400.65025 $96 $267 $0 MINOR EQUIPMENT & TOOLS 100.40.4400.65085 $631 $2,054 $1,750 $1,750 $0 SAFETY EQUIPMENT 100.40.4400.65090 $66 $121 $550 $550 $0 OFFICE SUPPLIES 100.40.4400.65095 $357 $1,285 $1,766 $1,766 $0 PHOTO/DRAFTING SUPPLIE 100.40.4400.65105 $0 $750 $750 $0 Total C apital Planning & Engineering:$16,274 $52,100 $150,147 $209,903 $59,756 Streets And Right Of Way REGULAR PAY 100.40.4410.61010 $148,502 $163,608 $744,048 $749,629 $5,581 OVERTIME PAY 100.40.4410.61110 $0 $1,601 $0 ANNUAL SICK LEAVE PAYOUT 100.40.4410.61420 $0 $1,810 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 100.40.4410.61430 $0 $2,179 $0 HEALTH INSURANCE 100.40.4410.61510 $34,038 $36,741 $102,634 $118,144 $15,510 VISION INSURANCE 100.40.4410.61513 $54 $126 $116 -$10 LIFE INSURANCE 100.40.4410.61615 $102 $106 $470 $433 -$37 AUTO ALLOWANCE 100.40.4410.61625 $0 $0 $1,350 $1,238 -$112 CELL PHONE ALLOWANCE 100.40.4410.61626 $0 $0 $1,116 $693 -$423 SHOE ALLOWANCE 100.40.4410.61630 $525 $525 $1,190 $1,430 $240 IMRF 100.40.4410.61710 $12,634 $13,906 $30,204 $24,813 -$5,391 SOCIAL SECURITY 100.40.4410.61725 $8,976 $10,088 $38,918 $46,686 $7,768 MEDICARE 100.40.4410.61730 $2,099 $2,359 $9,102 $10,918 $1,816 TRAINING & TRAVEL 100.40.4410.62295 $30 $0 Total Streets And Right Of Way:$206,907 $232,977 $929,158 $954,100 $24,942 Transportation REGULAR PAY 100.40.4420.61010 $158,377 $172,564 $170,651 $170,651 $0 OVERTIME PAY 100.40.4420.61110 $116 $1,184 $0 ANNUAL SICK LEAVE PAYOUT 100.40.4420.61420 $0 $447 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 100.40.4420.61430 $0 $7,087 $0 HEALTH INSURANCE 100.40.4420.61510 $30,859 $33,868 $34,320 $35,538 $1,218 LIFE INSURANCE 100.40.4420.61615 $172 $173 $178 $163 -$15 AUTO ALLOWANCE 100.40.4420.61625 $600 $900 $900 $825 -$75 CELL PHONE ALLOWANCE 100.40.4420.61626 $504 $504 $504 $462 -$42 SHOE ALLOWANCE 100.40.4420.61630 $150 $150 $150 $150 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 213 IMRF 100.40.4420.61710 $13,393 $14,895 $8,260 $5,649 -$2,611 SOCIAL SECURITY 100.40.4420.61725 $9,574 $10,936 $10,677 $10,670 -$7 MEDICARE 100.40.4420.61730 $2,239 $2,558 $2,497 $2,495 -$2 Total Transportatio n:$215,984 $245,267 $228,137 $226,602 -$1,535 Parks And Facilities REGULAR PAY 100.40.4430.61010 $46,373 $50,282 $269,775 $269,083 -$692 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 100.40.4430.61430 $0 $2,243 $0 HEALTH INSURANCE 100.40.4430.61510 $8,961 $9,897 $41,156 $57,125 $15,969 VISION INSURANCE 100.40.4430.61513 $56 $56 $51 -$5 LIFE INSURANCE 100.40.4430.61615 $64 $65 $362 $331 -$31 AUTO ALLOWANCE 100.40.4430.61625 $0 $0 $900 $825 -$75 CELL PHONE ALLOWANCE 100.40.4430.61626 $0 $0 $504 $462 -$42 SHOE ALLOWANCE 100.40.4430.61630 $0 $78 $78 -$78 IMRF 100.40.4430.61710 $3,908 $4,317 $13,057 $8,907 -$4,150 SOCIAL SECURITY 100.40.4430.61725 $2,716 $3,099 $16,818 $16,763 -$55 MEDICARE 100.40.4430.61730 $635 $725 $3,933 $3,920 -$13 Total P arks And Facilities:$62,656 $70,761 $346,639 $357,467 $10,828 Infrastructure Maintenance REGULAR PAY 100.40.4500.61010 $102,639 $117,070 $212,274 $209,898 -$2,376 PERMANENT PART-TIME 100.40.4500.61050 $0 $30,000 $45,319 $15,319 J OB TRAINING PROGRAM 100.40.4500.61072 $0 $28,000 $28,000 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 100.40.4500.61430 $6,121 $0 HEALTH INSURANCE 100.40.4500.61510 $8,044 $13,102 $28,485 $27,583 -$902 VISION INSURANCE 100.40.4500.61513 $53 $55 $50 -$5 LIFE INSURANCE 100.40.4500.61615 $140 $141 $149 $241 $92 AUTO ALLOWANCE 100.40.4500.61625 $675 $675 $0 SHOE ALLOWANCE 100.40.4500.61630 $116 $233 $1,395 $271 -$1,124 IMRF 100.40.4500.61710 $8,650 $9,992 $10,274 $8,448 -$1,826 SOCIAL SECURITY 100.40.4500.61725 $6,298 $6,683 $12,531 $15,170 $2,639 MEDICARE 100.40.4500.61730 $1,473 $1,758 $3,113 $3,705 $592 OFFICE EQUIPMENT MAINT 100.40.4500.62235 $0 $0 $400 $400 $0 OTHER EQMT MAINTENANCE 100.40.4500.62245 $1,953 $2,000 $2,000 $2,000 $0 TRAINING & TRAVEL 100.40.4500.62295 $210 $600 $5,750 $5,750 $0 MEMBERSHIP DUES 100.40.4500.62360 $393 $360 $1,000 $1,000 $0 TELECOMMUNICATIONS 100.40.4500.64505 $6,409 $6,833 $16,800 $16,800 $0 BOOKS, PUBLICATIONS, MAPS 100.40.4500.65010 $0 $209 $333 $333 $0 FOOD 100.40.4500.65025 $631 $0 MATER. TO MAINT. IMP.100.40.4500.65055 $1,129 $690 $1,750 $1,750 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 214 MINOR EQUIPMENT & TOOLS 100.40.4500.65085 $4,413 $2,552 $4,800 $4,800 $0 SAFETY EQUIPMENT 100.40.4500.65090 $3,848 $2,115 $1,300 $1,300 $0 OFFICE SUPPLIES 100.40.4500.65095 $2,110 $1,662 $2,550 $2,550 $0 IT COMPUTER HARDWARE 100.40.4500.65555 $0 $6,541 $1,500 $1,500 $0 FURNITURE & FIXTURES 100.40.4500.65625 $402 $431 $3,500 $3,500 $0 Total Infrastructure Maintenance:$148,900 $180,450 $367,959 $380,368 $12,409 Street Maintenance REGULAR PAY 100.40.4510.61010 $1,040,986 $1,191,573 $1,269,877 $1,282,612 $12,735 OVERTIME PAY 100.40.4510.61110 $5,262 $15,682 $20,000 $25,000 $5,000 TERMINATION PAYOUTS 100.40.4510.61415 $5,522 $0 $0 ANNUAL SICK LEAVE PAYOUT 100.40.4510.61420 $0 $1,792 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 100.40.4510.61430 $3,610 $4,332 $0 HEALTH INSURANCE 100.40.4510.61510 $209,877 $221,831 $258,522 $243,947 -$14,575 VISION INSURANCE 100.40.4510.61513 $676 $745 $751 $6 LIFE INSURANCE 100.40.4510.61615 $526 $602 $683 $630 -$53 SHOE ALLOWANCE 100.40.4510.61630 $4,200 $4,200 $4,355 $4,655 $300 IMRF 100.40.4510.61710 $89,445 $99,402 $61,464 $42,454 -$19,010 SOCIAL SECURITY 100.40.4510.61725 $63,650 $73,126 $79,004 $79,811 $807 MEDICARE 100.40.4510.61730 $14,886 $17,102 $18,477 $18,666 $189 SEASONAL EMPLOYEES 100.40.4510.61060 $0 $20,000 $20,000 $0 ENGINEERING SERVICES 100.40.4510.62145 $5 $0 TRAINING & TRAVEL 100.40.4510.62295 $0 $329 $0 RESIDENTIAL DEBRIS/REMOVAL CONTRACTUAL COSTS 100.40.4510.62415 $0 $0 $5,000 $5,000 $0 MATER. TO MAINT. IMP.100.40.4510.65055 $48,467 $39,352 $62,000 $62,000 $0 MINOR EQUIPMENT & TOOLS 100.40.4510.65085 $14,658 $10,321 $20,000 $20,000 $0 SAFETY EQUIPMENT 100.40.4510.65090 $0 $5,000 $5,000 $0 OFFICE SUPPLIES 100.40.4510.65095 $0 $23 $0 IT COMPUTER HARDWARE 100.40.4510.65555 $287 $0 FITNESS INCENTIVE 100.40.4510.65141 $900 $0 FURNITURE & FIXTURES 100.40.4510.65625 $0 $3,213 $4,500 $4,500 $0 WORKERS COMP TTD PYMTS (NON SWORN)100.40.4510.66049 $3,514 $0 Total Street Maintenance:$1,502,276 $1,687,075 $1,829,627 $1,815,026 -$14,601 Traf. Sig.& St Light Maint REGULAR PAY 100.40.4520.61010 $627,206 $654,094 $674,297 $681,753 $7,456 OVERTIME PAY 100.40.4520.61110 $13,417 $23,944 $45,000 $45,000 $0 TERMINATION PAYOUTS 100.40.4520.61415 $2,057 $2,950 $0 ANNUAL SICK LEAVE PAYOUT 100.40.4520.61420 $0 $1,724 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 215 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 100.40.4520.61430 $0 $10,052 $0 HEALTH INSURANCE 100.40.4520.61510 $133,343 $150,093 $162,349 $161,527 -$822 VISION INSURANCE 100.40.4520.61513 $511 $522 $479 -$43 LIFE INSURANCE 100.40.4520.61615 $416 $437 $474 $438 -$36 SHOE ALLOWANCE 100.40.4520.61630 $2,100 $2,100 $2,100 $2,100 $0 IMRF 100.40.4520.61710 $54,117 $56,864 $32,636 $22,567 -$10,069 SOCIAL SECURITY 100.40.4520.61725 $38,717 $41,480 $41,937 $42,399 $462 MEDICARE 100.40.4520.61730 $9,055 $9,701 $9,808 $9,916 $108 SERVICE AGREEMENTS/ CONTRACTS 100.40.4520.62509 $4,250 $0 TRAFFIC LIGHT ELECTRICITY 100.40.4520.64007 $65 $0 FESTIVAL LIGHTING 100.40.4520.64008 $1,671 $1,914 $5,000 $5,000 $0 OFFICE/OTHER EQT MTN MATL 100.40.4520.65070 $73,445 $82,683 $68,000 $80,000 $12,000 MINOR EQUIPMENT & TOOLS 100.40.4520.65085 $2,614 $2,774 $2,000 $2,000 $0 TRAFFIC CONTROL SUPPLI 100.40.4520.65115 $60,181 $48,146 $58,000 $58,000 $0 WORKERS COMP TTD PYMTS (NON SWORN)100.40.4520.66049 $749 $0 Total Traf. Sig.& St Light Maint:$1,019,153 $1,093,717 $1,102,123 $1,111,179 $9,056 Maint-Snow & Ice REGULAR PAY 100.40.4550.61010 $0 $374 $0 OVERTIME PAY 100.40.4550.61110 $374 $29,233 $100,000 $100,000 $0 SNOW OT 100.40.4550.61114 $220,518 $538,249 $325,000 -$325,000 SNOW OT ADMIN SERV 100.40.4550.61115 $0 $100,000 $100,000 $0 HEALTH INSURANCE 100.40.4550.61510 $37,359 $86,895 $0 LIFE INSURANCE 100.40.4550.61615 $173 $188 $0 IMRF 100.40.4550.61710 $18,184 $42,908 $0 SOCIAL SECURITY 100.40.4550.61725 $14,670 $31,591 $0 MEDICARE 100.40.4550.61730 $3,431 $7,798 $0 PRINTING 100.40.4550.62210 $239 $249 $0 RENTALS 100.40.4550.62375 $2,000 $12,000 $40,000 $40,000 $0 TOWING AND BOOTING CONTRACTS 100.40.4550.62451 $13,770 $17,850 $55,000 $80,000 $25,000 SERVICE AGREEMENTS/ CONTRACTS 100.40.4550.62509 $5,270 $1,140 $18,000 $18,000 $0 FOOD 100.40.4550.65025 $77 $496 $350 $350 $0 MINOR EQUIPMENT & TOOLS 100.40.4550.65085 $4,748 $0 $25,000 $25,000 $0 Total Maint-Snow & Ice:$320,813 $768,972 $663,350 $363,350 -$300,000 Total Public Works Agency:$11,548,408 $11,827,735 $13,444,801 $13,708,631 $263,830 Total Expenditures:$11,548,408 $11,827,735 $13,444,801 $13,708,631 $263,830 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 216 Public Safety Pension Transfers Revenues Summary In FY 2022, the City began recording public safety pension transfers separate from the Police and Fire Department as these funds are received in the General Fund, but transferred to the Police and Fire Pension Funds.  The $20,595,105 includes $19,990,105 in property tax revenues and $605,000 in Personal Property Replacement Tax revenue from the State of Illinois which the City transfers to the pension funds. 20,595,105 -$127,957 (-0.62% vs. prior year) Public Safety Pens ion Transfers Proposed and Historical Budget vs. Actual Actual Budgeted FY2021 FY2022 FY2023 0 5M 10M 15M 20M 25M Expenditures Summary The $25,089,436 in Public Safety Pension Transfers includes Property Tax and PPRT revenues.  It also includes a one-time transfer of $4,494,331 from General Fund reserves as amended by the City Council.   25,089,436 $4 ,366,374 (21.07% vs. prior year) City of Evanston | Budget Book 2023 Page 217 Public Safety Pens ion Transfers Proposed and Historical Budget vs. Actual Actual Budgeted FY2021 FY2022 FY2023 0 5M 10M 15M 20M 25M 30M Expenditure Detail Expenditures N on-Departmental Public Safety Pension Transfers INTERDEPT TRANSFER PENSIONS 100.99.9989.62675 $0 $20,723,062 $25,089,436 $4,366,374 Total P ublic Safety Pension Transfers:$0 $20,723,062 $25,089,436 $4,366,374 Total Non-Departmental:$0 $20,723,062 $25,089,436 $4,366,374 Total Expenditures:$0 $20,723,062 $25,089,436 $4,366,374 N ame Account ID FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Revenue Detail Revenue N on-Departmental Public Safety Pension Transfers PENSION PROPERTY TAX 100.99.9989.51017 $0 $20,118,062 $19,990,105 -$127,957 PENSION PPRT 100.99.9989.51606 $0 $605,000 $605,000 $0 Total P ublic Safety Pension Transfers:$0 $20,723,062 $20,595,105 -$127,957 Total Non-Departmental:$0 $20,723,062 $20,595,105 -$127,957 Total Revenue:$0 $20,723,062 $20,595,105 -$127,957 N ame Account ID FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 218 ALL FUNDS City of Evanston | Budget Book 2023 Page 219 All Funds Summary This page shows a summary of all funds in the City's budget. Individual fund summaries can be found in the "All Funds" menu above.  Summary The City of Evanston is projecting $369.82M of revenue in FY2023, which represents a 8.1% increase over the prior year. Budgeted expenditures are projected to increase by 10.2% or $36 .77M to $39 7.21M in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $100M $200M $300M $400M $500M Expenditures by Fund 2023 Expenditures by Fund General Fund (32.2%)General Fund (32.2%) General Fund (32.2%) Water Depr Imprv &Extension Fund (14.5%)Water Depr Imprv &Extension Fund (14.5%) Water Depr Imprv &Extension Fund (14.5%) Water Fund (5.8%)Water Fund (5.8%) Water Fund (5.8%)American Rescue Plan (5.7%)American Rescue Plan (5.7%) American Rescue Plan (5.7%) Capital Improvements Fund (5.7%)Capital Improvements Fund (5.7%) Capital Improvements Fund (5.7%) Insurance Fund (5%)Insurance Fund (5%) Insurance Fund (5%) Police Pension Fund (4.1%)Police Pension Fund (4.1%) Police Pension Fund (4.1%) Debt Service Fund (4%)Debt Service Fund (4%) Debt Service Fund (4%) Fire Pension Fund (2.9%)Fire Pension Fund (2.9%) Fire Pension Fund (2.9%) Parking System Fund (2.8%)Parking System Fund (2.8%) Parking System Fund (2.8%) Sewer Fund (2.8%)Sewer Fund (2.8%) Sewer Fund (2.8%) Library Fund (2.2%)Library Fund (2.2%) Library Fund (2.2%) Solid Waste Fund (1.6%)Solid Waste Fund (1.6%) Solid Waste Fund (1.6%) Human Services Fund (1.1%)Human Services Fund (1.1%) Human Services Fund (1.1%) Motor Fuel Tax Fund (1%)Motor Fuel Tax Fund (1%) Motor Fuel Tax Fund (1%) West Evanston TIF Fund (1%)West Evanston TIF Fund (1%) West Evanston TIF Fund (1%) CDBG Fund (0.9%)CDBG Fund (0.9%) CDBG Fund (0.9%) Fleet Services Fund (0.9%)Fleet Services Fund (0.9%) Fleet Services Fund (0.9%) City of Evanston | Budget Book 2023 Page 220 General Fund $109,770,758 $113,408,067 $117,890,987 $127,737,614 $9,846,627 8.4% Human Services Fund $2,402,653 $2,746,703 $3,868,336 $4,451,258 $582,922 15.1% American Rescue Plan $0 $4,800,000 $30,400,000 $22,750,000 -$7,650,000 -25.2% General Assistance Fund $1,115,683 $1,101,729 $1,341,353 $1,360,220 $18,867 1.4% Reparati ons Fund $0 $2,096 $400,000 $3,400,000 $3,000,000 750% Sustainabili ty Fund $0 $0 $0 $802,893 $802,893 N/A Good Nei ghbor Fund $903,532 $449,539 $1,000,000 $85,000 -$915,000 -91.5% Library Fund $7,476,666 $7,530,359 $8,657,612 $8,931,467 $273,855 3.2% Motor Fuel Tax Fund $3,071,253 $3,441,722 $5,343,987 $4,141,600 -$1,202,387 -22.5% Emergency Telephone (E911) Fund $1,586,442 $1,306,679 $1,720,546 $1,672,200 -$48,346 -2.8% Special Service Area (SSA) #9 $591,950 $595,125 $575,000 $575,000 $0 0% CDBG Fund $1,698,646 $2,332,783 $3,685,621 $3,660,665 -$24,956 -0.7% CDBG Loan Fund $120,964 $44,370 $175,000 $325,000 $150,000 85.7% Nei ghborhood Improvement $150,078 $0 $0 $0 $0 0% Home Fund $449,163 $548,120 $571,745 $654,838 $83,093 14.5% Library Endowment Fund $0 $250,000 $0 N/A Affordable Housing Fund $1,138,467 $2,104,167 $2,505,625 $1,926,626 -$578,999 -23.1% Library Debt Servi ce Fund $452,261 $482,244 $506,625 $507,913 $1,288 0.3% Debt Service Fund $27,899,883 $18,945,247 $15,690,075 $15,803,723 $113,648 0.7% Howard-Ridge TIF Fund $1,049,760 $1,265,916 $1,448,113 $1,430,913 -$17,200 -1.2% West Evanston TIF Fund $630,157 $493,821 $2,045,000 $3,940,000 $1,895,000 92.7% Dempster-Dodge TIF Fund $166,643 $170,746 $173,833 $176,483 $2,650 1.5% Chicago-Main TIF $512,694 $1,583,524 $1,609,763 $2,995,355 $1,385,592 86.1% Special Service Area (SSA) #6 $226,412 $223,914 $221,000 $220,000 -$1,000 -0.5% Special Service Area (SSA) #7 $140,995 $135,898 $140,000 $140,000 $0 0% Special Service Area (SSA) #8 $58,722 $58,580 $60,200 $60,200 $0 0% Five-Fifths Fund $0 $0 $0 $100,000 $100,000 N/A Library Capi tal Improvement Fd $94,525 $405,832 $680,000 $950,000 $270,000 39.7% Capital Improvements Fund $9,590,526 $8,412,471 $16,455,000 $22,492,500 $6,037,500 36.7% Crown Construction Fund $9,143,454 $713,241 $1,700,000 $1,145,000 -$555,000 -32.6% Crown Maintenance Fund $0 $175,000 $175,000 N/A Special Assessment Fund $477,990 $634,070 $1,114,938 $830,360 -$284,578 -25.5% Parking System Fund $13,431,285 $11,363,517 $11,819,383 $11,284,472 -$534,911 -4.5% Water Fund $28,205,595 $35,800,398 $20,944,529 $23,108,917 $2,164,388 10.3% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 221 Water Depr Imprv &Extension Fund -$10,824,442 $1,215,745 $36,501,000 $57,792,200 $21,291,200 58.3% Sewer Fund $7,908,122 $5,681,106 $11,391,356 $11,251,969 -$139,387 -1.2% Solid Waste Fund $5,298,894 $5,778,875 $6,121,685 $6,448,525 $326,840 5.3% Fleet Services Fund $2,446,607 $3,136,153 $3,311,127 $3,461,979 $150,852 4.6% Equipment Replacement Fund $2,216,620 $1,547,346 $2,750,000 $2,700,000 -$50,000 -1.8% Insurance Fund $18,188,029 $17,342,820 $19,956,351 $20,013,487 $57,136 0.3% Fire Pension Fund $10,548,207 $10,883,240 $11,543,287 $11,353,560 -$189,727 -1.6% Police Pension Fund $13,843,030 $15,316,975 $16,114,448 $16,350,112 $235,664 1.5% Total:$272,182,225 $282,253,134 $360,433,525 $397,207,050 $36,773,525 10.2% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Salary and Benefits (32.1%)Salary and Benefits (32.1%) Salary and Benefits (32.1%) Capital Outlay (25.7%)Capital Outlay (25.7%) Capital Outlay (25.7%) Services and Supplies (12.4%)Services and Supplies (12.4%) Services and Supplies (12.4%) Insurance and Other Chargebacks (12.3%)Insurance and Other Chargebacks (12.3%) Insurance and Other Chargebacks (12.3%) Miscellaneous (6.7%)Miscellaneous (6.7%) Miscellaneous (6.7%) Debt Service (6.1%)Debt Service (6.1%) Debt Service (6.1%) Interfund Transfers (4.6%)Interfund Transfers (4.6%) Interfund Transfers (4.6%) Contingencies (0.1%)Contingencies (0.1%) Contingencies (0.1%) Community Sponsored Organizations (0.08%)Community Sponsored Organizations (0.08%) Community Sponsored Organizations (0.08%) Expense Objects Sal ary and Benets $110,235,419 $114,384,478 $123,353,550 $127,330,693 $3,977,143 3.2% Services and Suppl ies $36,133,267 $39,046,988 $49,495,869 $49,182,472 -$313,397 -0.6% Miscellaneous $2,141,932 $2,649,654 $27,764,890 $26,526,198 -$1,238,692 -4.5% Capital Outlay $19,906,732 $29,945,869 $68,497,100 $101,995,700 $33,498,600 48.9% Interfund Transfers $20,737,552 $21,302,638 $23,449,400 $18,213,993 -$5,235,407 -22.3% Community Sponsored Organi zations $1,359,735 $2,196,582 $384,333 $301,000 -$83,333 -21.7% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 222 Insurance and Other Chargebacks $40,530,636 $44,322,445 $43,665,227 $48,984,590 $5,319,363 12.2% Debt Service $30,010,904 $23,874,798 $23,638,656 $24,262,904 $624,248 2.6% Depreciati on Expense $11,112,925 $4,511,626 $0 $0 $0 0% Contingencies $13,122 $18,055 $184,500 $409,500 $225,000 122% Total Expense Objects:$272,182,225 $282,253,134 $360,433,525 $397,207,050 $36,773,525 10.2% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Revenues by Source Projected 2023 Revenues by Source Other Revenue (36.1%)Other Revenue (36.1%) Other Revenue (36.1%) Other Taxes (16.6%)Other Taxes (16.6%) Other Taxes (16.6%) Property Taxes (16.3%)Property Taxes (16.3%) Property Taxes (16.3%) Charges for Services (16.3%)Charges for Services (16.3%) Charges for Services (16.3%) Intergovernmental Revenue (4.1%)Intergovernmental Revenue (4.1%) Intergovernmental Revenue (4.1%) Interfund Transfers (3.3%)Interfund Transfers (3.3%) Interfund Transfers (3.3%) Insurance (2.6%)Insurance (2.6%) Insurance (2.6%) Licenses, Permits and Fees (2.3%)Licenses, Permits and Fees (2.3%) Licenses, Permits and Fees (2.3%) Interest Income (1.2%)Interest Income (1.2%) Interest Income (1.2%) Fines and Forfeitures (1%)Fines and Forfeitures (1%) Fines and Forfeitures (1%) Revenue Source Property Taxes $60,716,238 $62,452,729 $60,439,745 $60,459,745 $20,000 0% Other Taxes $51,244,062 $64,724,823 $53,925,000 $61,545,000 $7,620,000 14.1% Licenses, Permits and Fees $9,549,699 $8,842,158 $8,548,317 $8,482,450 -$65,867 -0.8% Charges for Services $57,374,005 $55,356,279 $58,790,869 $60,381,933 $1,591,064 2.7% Fines and Forfeitures $3,012,736 $3,712,442 $3,723,500 $3,632,500 -$91,000 -2.4% Intergovernmental Revenue $10,821,129 $38,777,275 $32,505,008 $15,156,550 -$17,348,458 -53.4% Other Revenue $84,368,052 $89,367,132 $98,689,458 $133,344,552 $34,655,094 35.1% Interest Income $5,390,532 $7,382,114 $4,247,750 $4,286,200 $38,450 0.9% Interfund Transfers $16,043,477 $16,844,487 $11,435,658 $12,069,668 $634,010 5.5% Workers Compensation and Liabil ity $3,966,625 $1,581,986 $825,000 $862,500 $37,500 4.5% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 223 Insurance $5,403,914 $9,278,100 $8,827,914 $9,444,453 $616,539 7% Library Revenue $71,720 $118,263 $174,800 $155,394 -$19,406 -11.1% Total Revenue Source:$307,962,189 $358,437,787 $342,133,019 $369,820,945 $27,687,926 8.1% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Revenue by Fund 2023 Revenue by Fund General Fund (34.5%)General Fund (34.5%) General Fund (34.5%) Water Fund (20.4%)Water Fund (20.4%) Water Fund (20.4%) Capital Improvements Fund (6%)Capital Improvements Fund (6%) Capital Improvements Fund (6%) Police Pension Fund (5.9%)Police Pension Fund (5.9%) Police Pension Fund (5.9%) Insurance Fund (5.9%)Insurance Fund (5.9%) Insurance Fund (5.9%) Fire Pension Fund (4.5%)Fire Pension Fund (4.5%) Fire Pension Fund (4.5%) Debt Service Fund (4.3%)Debt Service Fund (4.3%) Debt Service Fund (4.3%) Sewer Fund (2.8%)Sewer Fund (2.8%) Sewer Fund (2.8%) Parking System Fund (2.7%)Parking System Fund (2.7%) Parking System Fund (2.7%) Library Fund (2.3%)Library Fund (2.3%) Library Fund (2.3%) Solid Waste Fund (1.8%)Solid Waste Fund (1.8%) Solid Waste Fund (1.8%) CDBG Fund (1%)CDBG Fund (1%) CDBG Fund (1%) Reparations Fund (0.9%)Reparations Fund (0.9%) Reparations Fund (0.9%) Fleet Services Fund (0.9%)Fleet Services Fund (0.9%) Fleet Services Fund (0.9%) Human Services Fund (0.9%)Human Services Fund (0.9%) Human Services Fund (0.9%) Chicago-Main TIF (0.8%)Chicago-Main TIF (0.8%) Chicago-Main TIF (0.8%) City of Evanston | Budget Book 2023 Page 224 Budgeted and Historical 2023 Revenue by Fund Millions Grey background indicates budgeted figures. Good Neighbor Fund Neighborhood Stabilization Fund Neighborhood Improvement Library Endowment Fund Water Depr Imprv &Extension Fund American Rescue Plan Special Service Area (SSA) #8 CDBG Loan Fund Special Service Area (SSA) #7 Special Assessment Fund C M i t F d D t D d TIF F d1/4 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 0 100 200 300 400 City of Evanston | Budget Book 2023 Page 225 Human Services Fund The Human Services Fund was created for benets 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-sufciency and address mental well-being. The Human Services Fund includes the following operating areas of the Health & Human Services Department: Human Services, Senior Services, and Youth Engagement. Distributions to community organizations through the Social Services Committee (previously the Mental Health Board) are also part of the Human Services Fund. Summary The City of Evanston is projecting $3.2 million of revenue in FY2023, which represents a 2.4% decrease over the prior year. Budgeted expenditures are projected to increase by 15.1% or $582,922 to $4.5 million in FY2023.  The primary reason for the increase in expenditures in FY 2023 are 1.8 positions that have been moved from the General Fund to the Human Services Fund as well as two new positions focused on workforce development.  The difference between expenses and revenues will be covered with existing fund balance. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $1M $2M $3M $4M $5M The Human Services Fund is projected to end 2022 with a surplus, and will be able to use fund balance to support its operations in 2023. City of Evanston | Budget Book 2023 Page 226 Fund B alance The Human Services Fund ended 2021 with a surplus, due to reduced spending during the COVID-19 pandemic. This surplus went into fund balance and carried into 2022. The City is proposing to spend down some of this balance in 2023 to avoid a property tax increase.  Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $500K $1M $1.5M $2M $2.5M $3M Revenues by Source The Human Services Fund is supported primarily through a dedicated property tax levy, established in the 2021 budget. Revenue is also received from grants for specic programs.  Projected 2023 Revenues by Source Property Taxes (96.4%)Property Taxes (96.4%) Property Taxes (96.4%) Intergovernmental Revenue (3.5%)Intergovernmental Revenue (3.5%) Intergovernmental Revenue (3.5%) Other Revenue (0.06%)Other Revenue (0.06%) Other Revenue (0.06%) City of Evanston | Budget Book 2023 Page 227 Revenue Source Property Taxes $3,110,000 $3,110,000 $3,110,000 $3,110,000 $0 0% Intergovernmental Revenue $120,549 $151,270 $194,000 $114,000 -$80,000 -41.2% Other Revenue $25,950 $72,936 $2,000 $2,000 $0 0% Interest Income $801 $1,602 $0 N/A Interfund Transfers $100,000 $450,000 $0 $0 $0 0% Total Revenue Source:$3,357,300 $3,785,807 $3,306,000 $3,226,000 -$80,000 -2.4% N ameName FY2020 Actual FY2020 Actual FY2021 Actual FY2021 Actual FY2022 Adopted Budget FY2022 Adopted Budget FY2023 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) FY2022 vs. FY2023 (% C hange) Expenditures by Expense Type The Human Services Fund supports 17 employees of the Health & Human Services Department, in the areas of Human Services, Senior Services, and Youth Engagement. In 2023, the proposed budget includes an increase of 3.3 FTE in the fund to bring the total to 20.30.  The proposed budget includes a new Workforce Development Coordinator and a Career Development Navigator aimed at expanding workforce development services in Evanston.  The budget also reclassies the current Workforce Development to a Workforce Development Manager and moves their salary to the General Fund along with 30% of the salary for the Senior Grants Specialist.  These personnel changes have contributed to the 27.7% increase in salaries and benets in the fund. Expenses shown as "Services and Supplies" in the chart below are primarily distributions to community organizations through the Social Services Committee. The total allocation for this committee in 2023 is $736 ,373. Budgeted Expenditures by Ex pense Type Salary and Benefits (53.3%)Salary and Benefits (53.3%) Salary and Benefits (53.3%)Services and Supplies (40.5%)Services and Supplies (40.5%) Services and Supplies (40.5%) Miscellaneous (4.8%)Miscellaneous (4.8%) Miscellaneous (4.8%) Community Sponsored Organizations (1.3%)Community Sponsored Organizations (1.3%) Community Sponsored Organizations (1.3%) Expense Objects N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 228 Sal ary and Benets $1,202,507 $1,610,433 $1,705,820 $2,373,285 $667,465 39.1% Services and Suppl ies $338,286 $454,345 $1,761,183 $1,804,973 $43,790 2.5% Miscellaneous $112,670 $175,044 $258,000 $213,000 -$45,000 -17.4% Interfund Transfers $3,352 $0 $0 $0 $0 0% Community Sponsored Organi zations $735,569 $498,020 $143,333 $60,000 -$83,333 -58.1% Insurance and Other Chargebacks $10,268 $8,861 $0 N/A Total Expense Objects:$2,402,653 $2,746,703 $3,868,336 $4,451,258 $582,922 15.1% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 229 Performance Measures - Senior Services Department Goal:To utilize tailored and strategic plans to ensure that our older adults are engaged, active and healthy. The Departments strives to promote highest practical quality of care and overall awareness of activities, services and programs for Older Adults Measures-Ombudsman Types of Measure FY 2020 Actual FY 2021 Estimate FY 2022 Projected FY 2023 Projected Routine Visits/unduplicated per quarter Effectiveness, Output, Equity 14 14 300 100 Total Facility Visits Effectiveness, Output, Equity 156 186 339 200 Information and Assistance to Individuals Effectiveness, Output, Equity 720 501 444 400 Information and Assistance to Facility Staff Effectiveness, Output, Equity 200 80 188 150 # of Community Education Sessions Output 25 14 20 15 Facility Staff In-services Effectiveness, Output, Equity 20 19 4 6 Resident Council Meetings Effectiveness, Output, Equity 24 25 42 16 Stafng FTE Input 2 2 1 1.5 # of Volunteers Output 4 4 1 2 # of New Cases Output 81 75 119 95 # of Closed Cases Output 78 60 142 95 # of Closed Complaints Output, effectiveness 144 100 195 150 # of residents of long- term care facilities who were assisted in-person with wheel tax discount and payment of wheel tax Effectiveness, Output, Equity 74 180 2000 1500 # of Rebuilding Together Applications Submitted Output 11 8 2 15 # of Senior P rovider Presentations Effectiveness, output, Equity 0 12 0 20 # of Community Education P resentation Output, effectiveness 11 10 1 20 # of Seniors utilizing the Handyman Program Equity, output, effectiveness 36 48 200 220 # of new enrollees in Subsidized Transportation Programs Equity, output, effectiveness 65 71 568 580 # of Benet Access Application Completed Equity, output, effectiveness 227 171 60 100 # of individuals enrolled in the snow shoveling program Equity, output, effectiveness 88 75 75 80 Senior Services - Upcoming Activities/ New Programs, FY 2023 To utilize the care plan process to ensure resident’s needs and preferences are being addressed to strive towards the highest practical quality of care and life. City of Evanston | Budget Book 2023 Page 230 To provide more consultation and improvement on the Ombudsman Program and the rights of residents during regular presence visits. To broadcast and increase overall awareness of activities, services and programs for Older Adults. To continue to conduct site visits to Evanston long-term care facilities and to utilize information gathered from these visits to educate and advocate for residents. To increase the number of volunteers for all Senior Services Programs and Services. To create customer satisfaction protocol for all Senior Services Programs and Services. To increase the number of Age-Friendly Businesses. To create a plan and implement strategies that narrow the digital divide for older adults in Evanston. To enhance public access programming for older adults in Evanston. To ensure that each Evanston long-term care facility has its own assigned Ombudsman. To create a senior summer camp that extends the Aging Well Conference for an entire week. To expand Age-Friendly Business Initiative to include housing. Performance Measures - Victim Services Unit The Victims Services Unit designated under the Human Services Division is a unit designed to provide inform ation, assistance, support and social services to victims of crime, witnesses and to residents in response to a crisis situation. These services will be administered with respect, compassion and condentiality. The staff involved in this response and service are knowledgeable and experienced in the following tasks and responsibilities: Crisis intervention, support counseling and information sharing for crime victims and witnesses. Medical advocacy for sexual assaults, domestic violence, disturbances and physical abuse cases. Referrals or assistance in obtaining Orders of Protection. Court advocacy to assist victims and witnesses through the criminal justice system. Provide domestic violence victims with warning signs assistance, safety planning and shelter referrals. Legal resources and referrals regarding domestic violence and custody issues. Work closely with the Police regarding death notications and investigations. The staff in this unit responds to hundreds of crisis calls and situations per year ranging from suicide, homicides, sexual assaults, domestic disturbances, re outbreaks and other natural disasters. Victim Services Unit Upcoming Activities - FY 2023 Increase stafng in the unit to provide additional trauma-informed support and services for community members. To continue to work with other staff within the social service realm of the organization for specialized referral services and efforts. To continue to seek for additional services, resources and agencies outside the organizations that are geared to collaborate with in helping victims or witnesses affected by a crisis or crime. City of Evanston | Budget Book 2023 Page 231 Performance Measures - Youth & Young Adul t Programs The City of Evanston's Youth and Young Adult division was established to provide opportunities for Evanston's youth and young adults to become active and productive citizens of the community. Our comprehensive youth development program model gives young people with life challenges, multiple, closely aligned pathways to success. The Division promotes long- term sustained engagement for 14 to 26 years old, and positive relationships with adults. We also seek to provide young people with a vast network of support to become condent, competent, resilient, and self-sustaining adults. Department Goal:The goal of the City of Evanston Youth and Young Adult Division is to facilitate effective public/private collaborative partnerships that ensure the following: Recruitment, training, and retention of an Evanston youth and young adult workforce that possess the skill sets needed to compete in the21st century economy. Academic, vocational, certicate and entrepreneurial internships, externships and apprenticeship programming opportunities. Coordination of City of Evanston programs and projects that impact youth and young adults. Development and promotion of civic responsibility and engagement. The vision statement is to provide opportunities for all Evanston youth and young adults to become active and productive citizens of the community through strengthening existing youth services, establishing a network of service partnerships, increasing participation within the available local opportunities, creating marketable job training and placement, and increasing the opportunities for social and recreational outlets for disengaged youth. Measures- Youth and Young Adult Types of Measure FY 2020 Actual FY 2021 Estimate FY 2022 FY 2023 Projected # of youth who attended the Youth Job Fair Equity, output, effectiveness 748 registered Fair canceled 542 registered 510 attended 730 1000 # of youth registered for Virtual Job Fair Equity, output, effectiveness 169 registered 127 registered 130 No virtual is anticipated in 2023 # of Private Employers Input 47 34 37 external 36 internal 50 external 50 internal # of Jobs Available Equity, output, effectiveness 89-Physical 264-Virtual 400 95 125 # of youth employed through MSYEP Equity, output 353 400 312 400 # of clients who gained employment Equity, output, effectiveness 97 64 68 100 # of resumes written Output, effectiveness 55 43 17 20 # of Government Issued IDs obtained Output 10 12 5 10 # of clients who were provided transportation asst. Equity, output, effectiveness 40 53 117 130 # of clients who received GED support Equity, output, effectiveness 3 4 2 5 City of Evanston | Budget Book 2023 Page 232 # of Violence Interruption/Conict Resolution Group Sessions Output, effectiveness 25 17 7 15 # of clients who received family support* Equity, output, effectiveness 275 118 64 100 Number of youth enrolled in safe sum mer initiative Equity, output, effectiveness 386 930 750 *Some services included in Family Support: referrals for mental health services, referrals for substance abuse counseling, enrollment assistance for childcare, referrals to energy bill assistance program, health care enrollment support, etc. Youth and Young Adult Division- Upcoming Activities and New Programs, FY 2023 To Increase the number of Kingian Nonviolence Trainings provided on a quarterly basis. To continue to increase social media presence by engaging youth with activities that draw their attention (like trivia, challenges, etc.) To complete monthly community education and formal community gathering to engage and interact with youth and young adults and their families. To continue to put processes in place to implement a formal process whereby youth and young adults with juvenile hearings are automatically referred to youth outreach workers. To involve local citizens (including gang-involved youth), community groups, agencies, and coordination of programs and staff functions within and across agencies. To continue to develop a variety of specic education programs, training and employment programs targeting at-risk and gang-involved youth and young adults. To continue to develop and implement policies and procedures that result in the most effective use of available and potential resources, within and across agencies, to better address the development of at risk and gang-involved youth and young adults. To continue to involve youth service agencies (schools, grassroots groups, faith-based organizations, and other juvenile/criminal justice organizations) identifying and engaging at-risk and gang-involved youth and young adults and their families and linking them to the conventional world and needed services. Line Item Detail - Revenue Revenue H eal th Human Services PROPERTY TAXES 176.24.2445.51015 $3,110,000 $3,110,000 $3,110,000 $3,110,000 $0 IL TOBACCO FREE COMMUNITY 176.24.2445.55085 -$9,951 $0 GRANTS AND AID 176.24.2445.55251 $60,500 $43,000 $50,000 $50,000 $0 COMM AGING GRANT - ADVOCATE 176.24.2445.55255 $108,270 $64,000 $64,000 $0 TRANSFERS FROM LIBRARY FUND 176.24.2445.57009 $70,000 $0 $80,000 -$80,000 WE'RE OUT WALKING 176.24.2445.56002 -$2,125 $0 DONATIONS 176.24.2445.56011 $6,475 $640 $0 Aging Wel l Conference Revenues 176.24.2445.56016 $1,600 $0 $2,000 $2,000 $0 COMMUNITY RELIEF PROGRAM REVENUE 176.24.2445.56017 $20,000 $2,300 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 233 TRANSFER FROM GENERAL FUND 176.24.2445.57005 $450,000 $0 TRANSFER FROM GOOD NEIGHBOR FUND 176.24.2445.57058 $100,000 $0 Total Human Services:$3,356,499 $3,714,210 $3,306,000 $3,226,000 -$80,000 Social Services Committee Allocations COMPONENT UN IT RECEIPTS 176.24.4651.56801 $0 $69,996 $0 INVESTMENT INCOME 176.24.4651.56501 $801 $1,602 $0 Total Social Services Co mmittee Allocations:$801 $71,598 $0 $0 $0 Total Heal th:$3,357,300 $3,785,807 $3,306,000 $3,226,000 -$80,000 Total Revenue:$3,357,300 $3,785,807 $3,306,000 $3,226,000 -$80,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses Expenditures Community Development Social Services Committee Allocations REGULAR PAY 176.21.4651.61010 $0 $29,351 $29,351 HEALTH INSURANCE 176.21.4651.61510 $0 $7,052 $7,052 LIFE INSURANCE 176.21.4651.61615 $0 $18 $18 IMRF 176.21.4651.61710 $0 $971 $971 SOCIAL SECURITY 176.21.4651.61725 $0 $1,820 $1,820 MEDICARE 176.21.4651.61730 $0 $426 $426 COMMUNITY GRANTS PROGRAMS 176.21.4651.65546 $0 $736,373 $736,373 $0 Total Social Services Co mmittee Allocations:$0 $0 $736,373 $776,010 $39,637 Total Community Develo pment:$0 $0 $736,373 $776,010 $39,637 H eal th Co vid C ontact Tracing SOCIAL SECURITY 176.24.2420.61725 $160 $0 MEDICARE 176.24.2420.61730 $38 $0 SEASONAL EMPLOYEES 176.24.2420.61060 $2,588 $0 TELECOMMUNICATIONS - WIRELESS 176.24.2420.64540 $203 $0 FOOD 176.24.2420.65025 $179 $1,797 $0 OTHER PROGRAM COSTS 176.24.2420.62490 $425 $15,091 $0 Total C ovid Contact Tracing:$807 $19,673 $0 $0 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 234 Human Services ESTIMATED WAGES/BENEFITS 176.24.2445.61001 $0 $76,476 $76,476 REGULAR PAY 176.24.2445.61010 $438,402 $586,593 $652,532 $1,090,938 $438,406 PERMANENT PART-TIME 176.24.2445.61050 $40,034 $47,261 $0 OVERTIME PAY 176.24.2445.61110 $5,557 $26,174 $16,000 $16,000 $0 TERMINATION PAYOUTS 176.24.2445.61415 $9,967 $0 HEALTH INSURANCE 176.24.2445.61510 $70,808 $86,851 $98,298 $169,728 $71,430 VISION INSURANCE 176.24.2445.61513 $160 $170 $327 $157 LIFE INSURANCE 176.24.2445.61615 $375 $520 $472 $714 $242 AUTO ALLOWANCE 176.24.2445.61625 $1,378 $2,261 $2,543 $2,743 $200 CELL PHONE ALLOWANCE 176.24.2445.61626 $1,298 $1,458 $1,458 $2,569 $1,111 IMRF 176.24.2445.61710 $37,208 $48,948 $31,583 $33,907 $2,324 SOCIAL SECURITY 176.24.2445.61725 $29,549 $37,798 $40,227 $67,632 $27,405 MEDICARE 176.24.2445.61730 $6,951 $9,031 $9,520 $15,896 $6,376 PRINTING 176.24.2445.62210 $384 $0 $200 $200 $0 POSTAGE CHARGEBACKS 176.24.2445.62275 $0 $2,500 $2,500 $0 TRAINING & TRAVEL 176.24.2445.62295 $218 $1,675 $5,000 $5,000 $0 MEMBERSHIP DUES 176.24.2445.62360 $60 $650 $650 $0 WOMEN OUT WALKING EXPENSE 176.24.2445.62371 $267 $0 ALTERNATIVES TO ARREST 176.24.2445.62501 $0 $200,000 $200,000 $0 COMMUNITY MEMBER RELIEF FUND 176.24.2445.62502 $0 $50,000 $50,000 $0 COMMUNITY PICNIC-SPECIAL EVENTS 176.24.2445.62513 $0 $8,000 $8,000 $0 BANK SERVICE CHARGES 176.24.2445.62705 $64 $0 $250 $250 $0 VICTIM SERVICES EXPENSE 176.24.2445.62931 $0 $30,000 $30,000 GA TRANSITIONAL EXPESNE 176.24.2445.62932 $0 $15,000 $15,000 TELECOMMUNICATIONS - WIRELESS 176.24.2445.64540 $276 $0 FOOD 176.24.2445.65025 $663 $351 $1,250 $1,250 $0 OFFICE SUPPLIES 176.24.2445.65095 $1,197 $74 $450 $450 $0 IT COMPUTER HARDWARE 176.24.2445.65555 $761 $0 OTHER PROGRAM COSTS 176.24.2445.62490 $36,282 $5,526 $120,000 $75,000 -$45,000 FITNESS INCENTIVE 176.24.2445.65141 $300 $0 Aging Wel l Conference Expenses 176.24.2445.66461 $90 $3,000 $3,000 $0 RENTAL OF AUTO REPLACEMENT 176.24.2445.62309 $2,266 $0 COMMUNITY INTERVENTION PROGRAM COSTS 176.24.2445.62491 $131,389 $107,500 $143,333 $60,000 -$83,333 HANDYMAN PROGRAM 176.24.2445.63095 $1,166 $0 Total Human Services:$816,759 $962,329 $1,387,436 $1,928,230 $540,794 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 235 Youth Engagement Division REGULAR PAY 176.24.3215.61010 $400,132 $493,583 $639,631 $654,146 $14,515 PERMANENT PART-TIME 176.24.3215.61050 $1,567 $336 $0 OVERTIME PAY 176.24.3215.61110 $1,396 $60,000 $0 HEALTH INSURANCE 176.24.3215.61510 $78,900 $98,496 $129,596 $128,351 -$1,245 VISION INSURANCE 176.24.3215.61513 $221 $228 $241 $13 LIFE INSURANCE 176.24.3215.61615 $342 $398 $415 $349 -$66 AUTO ALLOWANCE 176.24.3215.61625 $150 $75 $413 $413 CELL PHONE ALLOWANCE 176.24.3215.61626 $2,730 $2,814 $3,024 $1,386 -$1,638 IMRF 176.24.3215.61710 $33,604 $45,723 $30,959 $21,652 -$9,307 SOCIAL SECURITY 176.24.3215.61725 $34,168 $49,872 $39,845 $40,669 $824 MEDICARE 176.24.3215.61730 $7,991 $11,664 $9,319 $9,511 $192 SEASONAL EMPLOYEES 176.24.3215.61060 $191,709 $328,537 $525,000 $525,000 $0 ADVERTISING 176.24.3215.62205 $0 $500 $500 $0 PRINTING 176.24.3215.62210 $845 $0 $2,600 $2,600 $0 POSTAGE CHARGEBACKS 176.24.3215.62275 $0 $450 $450 $0 TRAINING & TRAVEL 176.24.3215.62295 $98 $150 $8,500 $8,500 $0 POSTAGE 176.24.3215.62315 $2,218 $0 MEMBERSHIP DUES 176.24.3215.62360 $113 $0 $750 $750 $0 COMMUNITY ASSISTANCE FUND 176.24.3215.62503 $0 $35,000 $35,000 $0 SERVICE AGREEMENTS/ CONTRACTS 176.24.3215.62509 $0 $85,000 $85,000 $0 TELECOMMUNICATIONS - WIRELESS 176.24.3215.64540 $0 $1,210 -$1,210 CLOTHING 176.24.3215.65020 $332 $636 $2,500 $2,500 $0 FOOD 176.24.3215.65025 $564 $438 $6,000 $6,000 $0 MINOR EQUIPMENT & TOOLS 176.24.3215.65085 $0 $1,000 $1,000 $0 SAFETY EQUIPMENT 176.24.3215.65090 $0 $3,000 $3,000 $0 OFFICE SUPPLIES 176.24.3215.65095 $349 $246 $0 RECREATION SUPPLIES 176.24.3215.65110 $0 $85,000 $85,000 $0 OTHER PROGRAM COSTS 176.24.3215.62490 $75,663 $154,337 $135,000 $135,000 $0 RENTAL OF AUTO-FLEET MAINTENANCE 176.24.3215.62305 $1,086 $0 WORKERS COMP TTD PYMTS (NON SWORN)176.24.3215.66049 $10,268 $8,861 $0 Total Youth Engagement Division:$844,225 $1,256,387 $1,744,527 $1,747,018 $2,491 Social Services Committee Allocations BANK SERVICE CHARGES 176.24.4651.62705 $428 $794 $0 HOUSING AUTHORITY OF COOK COUNTY 176.24.4651.65548 $17,500 $0 PEER SERVICES 176.24.4651.67015 $80,990 $99,500 $0 HOUSING OPTIONS 176.24.4651.67065 $56,430 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 236 COMMUNITY INTERVENTION PROGRAM COSTS 176.24.4651.62491 $11,944 $0 INTERFAITH ACTION COUNCIL 176.24.4651.62960 $14,850 $0 BOOKS AND BREAKFAST 176.24.4651.62961 $24,750 $45,000 $0 THE HARBOUR, INC.176.24.4651.62962 $8,910 $0 NORTH SHORE SENIOR CENTER 176.24.4651.62980 $40,095 $0 METROPOLITAN FAMILY SERV 176.24.4651.62990 $72,270 $0 CHILDCARE NETWORK EVANSTON 176.24.4651.63067 $35,269 $21,756 $0 J AMES MORAN CENTER 176.24.4651.63069 $49,500 $75,000 $0 SHORE COMMUNITY SERVICES 176.24.4651.63071 $33,234 $0 MEALS AT HOME 176.24.4651.63120 $9,900 $0 Tri logy Inc.176.24.4651.67017 $29,700 $0 Center for Independent Futures 176.24.4651.67018 $18,488 $0 FAMILY FOCUS 176.24.4651.67030 $39,600 $22,674 $0 YOU 176.24.4651.67045 $72,391 $121,120 $0 Child Care Center Of Evanston 176.24.4651.67090 $10,692 $0 CONNECTIONS FOR THE HOMELESS 176.24.4651.67110 $59,400 $25,267 $0 INFANT WELFARE SOCIETY 176.24.4651.67125 $57,915 $75,000 $0 NORTHWEST CASA 176.24.4651.67146 $14,108 $4,703 $0 Total Social Services Co mmittee Allocations:$740,863 $508,314 $0 $0 $0 Total Heal th:$2,402,653 $2,746,703 $3,131,963 $3,675,248 $543,285 Total Expenditures:$2,402,653 $2,746,703 $3,868,336 $4,451,258 $582,922 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 237 General Assistance Fund 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 nancial assistance to Evanston residents who are not eligible for other forms of state or federal nancial 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 setting to promote the highest level of functioning. 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 established by the General Assistance Ofce. 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 benets can only be issued once in a 12-month period and must meet the denition of an emergency or life- threatening situation, such as imminent eviction, utility disconnection, and/or food insecurities. Summary The City of Evanston is projecting $1.33M of revenue in FY2023, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 1.4% or $18.87K to $1.36M in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $500K $1M $1.5M City of Evanston | Budget Book 2023 Page 238 Fund B alance Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $200K $400K $600K $800K Revenues by Source The General Assistance Fund is supported primarily through a dedicated property tax levy. Projected 2023 Revenues by Source Property Taxes (97.9%)Property Taxes (97.9%) Property Taxes (97.9%) Other Revenue (2.1%)Other Revenue (2.1%) Other Revenue (2.1%) Interest Income (0.08%)Interest Income (0.08%) Interest Income (0.08%) Revenue Source N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 239 Property Taxes $1,100,904 $1,318,391 $1,300,000 $1,300,000 $0 0% Other Revenue $42,116 $2,585 $27,500 $27,500 $0 0% Interest Income $3,132 $1,446 $1,000 $1,000 $0 0% Total Revenue Source:$1,146,152 $1,322,421 $1,328,500 $1,328,500 $0 0% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Expenditures by Expense Type The General Assistance Fund supports 4.25 FTE employees. Services and Supplies includes amounts distributed through General Assistance and Emergency Assistance programs.  Budgeted Expenditures by Ex pense Type Services and Supplies (63.6%)Services and Supplies (63.6%) Services and Supplies (63.6%) Salary and Benefits (35.9%)Salary and Benefits (35.9%) Salary and Benefits (35.9%) Miscellaneous (0.5%)Miscellaneous (0.5%) Miscellaneous (0.5%) Expense Objects Sal ary and Benets $402,641 $495,491 $469,871 $488,738 $18,867 4% Services and Suppli es $708,132 $601,561 $864,482 $864,482 $0 0% Miscellaneous $4,910 $4,676 $7,000 $7,000 $0 0% Total Expense Objects:$1,115,683 $1,101,729 $1,341,353 $1,360,220 $18,867 1.4% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Line Item Detail - Revenue N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 240 Revenue H eal th General Assistance Admin PROPERTY TAXES 175.24.4605.51015 $1,100,904 $1,318,391 $1,300,000 $1,300,000 $0 SSI REIMBURSEMENT 175.24.4605.56057 $42,116 $2,585 $27,500 $27,500 $0 INVESTMENT INCOME 175.24.4605.56501 $3,132 $1,446 $1,000 $1,000 $0 Total General Assistance Admin:$1,146,152 $1,322,421 $1,328,500 $1,328,500 $0 Total Heal th:$1,146,152 $1,322,421 $1,328,500 $1,328,500 $0 Total Revenue:$1,146,152 $1,322,421 $1,328,500 $1,328,500 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses Expenditures H eal th General Assistance Admin ESTIMATED WAGES/BENEFITS 175.24.4605.61001 $0 $19,460 $19,460 REGULAR PAY 175.24.4605.61010 $298,767 $353,254 $352,628 $360,940 $8,312 PERMANENT PART-TIME 175.24.4605.61050 $73 $0 $0 OVERTIME PAY 175.24.4605.61110 $227 $8,637 $1,500 $1,500 $0 TERMINATION PAYOUTS 175.24.4605.61415 $2,064 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)175.24.4605.61430 $45 $3,081 $0 HEALTH INSURANCE 175.24.4605.61510 $52,477 $71,066 $69,682 $65,371 -$4,311 VISION INSURANCE 175.24.4605.61513 $256 $256 $235 -$21 LIFE INSURANCE 175.24.4605.61615 $181 $199 $211 $199 -$12 AUTO ALLOWANCE 175.24.4605.61625 $622 $934 $934 $856 -$78 CELL PHONE ALLOWANCE 175.24.4605.61626 $309 $729 $729 $669 -$60 SHOE ALLOWANCE 175.24.4605.61630 $180 $90 $0 IMRF 175.24.4605.61710 $25,289 $30,313 $17,067 $11,947 -$5,120 SOCIAL SECURITY 175.24.4605.61725 $18,143 $21,751 $21,727 $22,305 $578 MEDICARE 175.24.4605.61730 $4,263 $5,182 $5,137 $5,256 $119 PRINTING 175.24.4605.62210 $195 $291 $0 POSTAGE CHARGEBACKS 175.24.4605.62275 $317 $0 $800 $800 $0 TRAINING & TRAVEL 175.24.4605.62295 $289 $476 $2,500 $2,500 $0 MEMBERSHIP DUES 175.24.4605.62360 $0 $0 $300 $300 $0 COPY MACHINE CHARGES 175.24.4605.62380 $0 $0 $500 $500 $0 BANK SERVICE CHARGES 175.24.4605.62705 $2,141 $1,834 $2,050 $2,050 $0 TELECOMMUNICATIONS - WIRELESS 175.24.4605.64540 $1,005 $1,612 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 241 RENTAL EXPENSE- GA CLIENT 175.24.4605.64566 $418,300 $331,799 $466,000 $466,000 $0 PERSONAL EXPENSE- GA CLIENT 175.24.4605.64567 $234,329 $214,329 $295,000 $285,000 -$10,000 TRANSPORTATION EX PENSE- GA CLIENT 175.24.4605.64568 $216 $0 $5,000 $5,000 $0 CHILDCARE EXPENSES - GA CLIENT 175.24.4605.64569 $0 $15,000 $15,000 $0 CLIENT OTHER NEEDS- GA CLIENT 175.24.4605.64570 $254 $70 $11,000 $11,000 $0 ALL OTHER PHYSICIANS- GA CLIENT 175.24.4605.64573 $0 $0 $500 $500 $0 MEDICAL EXPENSES - GA CLIENT 175.24.4605.64574 $0 $300 $300 $0 PSYCH OUTPATIENT/MENTAL- GA CLIENT 175.24.4605.64578 $0 $800 $800 $0 MORTGAGE/RENTAL EXPENSE- EAS CLIENT 175.24.4605.64582 $36,907 $38,876 $30,000 $40,000 $10,000 FOOD VOUCHERS - EMERGENCY-EAS CLIENT 175.24.4605.64584 $0 $113 $1,000 $1,000 $0 UTILITIES - COMED-EAS CLIENT 175.24.4605.64585 $12,092 $10,446 $15,000 $15,000 $0 UTILITIES - NICOR-EAS CLIENT 175.24.4605.64586 $0 $0 $8,000 $8,000 $0 UTILITIES - COE WATER -EAS CLIENT 175.24.4605.64587 $0 $1,549 $5,000 $5,000 $0 CLIENT OTHER NEEDS - EAS CLIENT 175.24.4605.64588 $2,000 $0 $1,500 $1,500 $0 FOOD 175.24.4605.65025 $0 $0 $1,000 $1,000 $0 OFFICE SUPPLIES 175.24.4605.65095 $87 $168 $3,232 $3,232 $0 OTHER PROGRAM COSTS 175.24.4605.62490 $4,910 $4,676 $7,000 $7,000 $0 Total General Assistance Admin:$1,115,683 $1,101,729 $1,341,353 $1,360,220 $18,867 Total Heal th:$1,115,683 $1,101,729 $1,341,353 $1,360,220 $18,867 Total Expenditures:$1,115,683 $1,101,729 $1,341,353 $1,360,220 $18,867 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 242 Reparations Fund The Reparations Fund was created during the 2020 budget process. The fund is support ed by adult-use municipal cannabis t ax. The collection of this tax began on July 1, 2020, as est ablished by Resolution 126-R-19. This tax will cont inue to fund Reparat ions programs to a total amount of $10 million, at which point the tax will be direct ed t o the City's General Fund.   Spending from the Reparat ions Fund will be determined by the Reparat ions Subcommitt ee. Programs may include: housing assist ance and relief initiatives for African American residents in Evanston; and various Economic Development programs and opportunities for African American residents and entrepreneurs in Evanst on. See more information on the City's Reparations Program  Summary In FY 2022, the City Council directed staff to reallocate $3 million of Real Estate Transfer Tax revenues from the General Fund to the Reparations Fund in FY 2023 and $1 million for the following seven scal years through FY 2030. Therefore, the adopted budget includes $3.4 million of revenue and expenses in FY 2023.   Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2019 FY2020 FY2021 FY2022 FY2023 $0 $1M $2M $3M $4M City of Evanston | Budget Book 2023 Page 243 Fund B alance Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $100K $200K $300K $400K $500K $600K Revenues by Source Revenue Source Other Taxes $0 $400,000 $3,400,000 $3,000,000 750% Other Revenue $16,807 $14,278 $0 N/A Interest Income $391 $0 N/A Interfund Transfers $200,000 $275,000 $0 N/A Total Revenue Source:$216,807 $289,669 $400,000 $3,400,000 $3,000,000 750% N ame FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Expenditures by Expense Type Expense Objects Services and Suppli es $2,096 $0 N/A Miscellaneous $0 $400,000 $3,400,000 $3,000,000 750% Total Expense Objects:$2,096 $400,000 $3,400,000 $3,000,000 750% N ame FY2021 Actual FY2022 Ado pted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 244 Line Item Detail - Revenue Revenue City Manager's Ofce Reparations Fund RECREATIONAL CANNABIS TAX 177.15.1595.51598 $0 $400,000 $400,000 $0 REAL ESTATE TRANSFER TAX 177.15.1595.51620 $3,000,000 $3,000,000 DONATIONS 177.15.1595.56011 $16,807 $14,278 $0 INVESTMENT INCOME 177.15.1595.56501 $391 $0 FROM GENERAL FUND 177.15.1595.57005 $200,000 $275,000 $0 Total R eparations Fund:$216,807 $289,669 $400,000 $3,400,000 $3,000,000 Total City Manager's Ofce:$216,807 $289,669 $400,000 $3,400,000 $3,000,000 Total Revenue:$216,807 $289,669 $400,000 $3,400,000 $3,000,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses Expenditures City Manager's Ofce Reparations Fund BANK SERVICE CHARGES 177.15.1595.62705 $2,096 $0 OTHER PROGRAM COSTS 177.15.1595.62490 $0 $400,000 $3,400,000 $3,000,000 Total R eparations Fund:$2,096 $400,000 $3,400,000 $3,000,000 Total City Manager's Ofce:$2,096 $400,000 $3,400,000 $3,000,000 Total Expenditures:$2,096 $400,000 $3,400,000 $3,000,000 N ame Account ID FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 245 Sustainability Fund The Sustainability Fund was created as part of the 2022 Budget in order to advance the implementation of the Climate Action and Resilience Plan (CARP), including the continued implementation of the recommendations of the Environmental Justice Resolution and the enforcement of the Energy and Water Benchmarking Ordinance, among other CARP-related legislation.   Summary The City of Evanston is projecting $1.2 milion of revenue in FY2023, along with $802,89 3 in budgeted expenditures.  Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2021 FY2023 $0 $250K $500K $750K $1M $1.25M $1.5M Fund B alance Projections Fund Balance FY2021 FY2022 FY2023 $0 $200K $400K $600K $800K City of Evanston | Budget Book 2023 Page 246 Revenues by Source Projected 2023 Revenues by Source Interfund Transfers (58.3%)Interfund Transfers (58.3%) Interfund Transfers (58.3%) Licenses, Permits and Fees (41.7%)Licenses, Permits and Fees (41.7%) Licenses, Permits and Fees (41.7%) Revenue Source Licenses, Permits and Fees $500,000 $500,000 Interfund Transfers $700,000 $700,000 Total Revenue Source:$1,200,000 $1,200,000 N ame FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 247 Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Services and Supplies (68%)Services and Supplies (68%) Services and Supplies (68%) Salary and Benefits (32%)Salary and Benefits (32%) Salary and Benefits (32%) Expense Objects Sal ary and Benets $256,893 $256,893 Services and Suppl ies $546,000 $546,000 Total Expense Objects:$802,893 $802,893 N ame FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 248 Performance Measures - Sustainability Fund The Sustainability Division is a function of the City Manag er’s Ofce and consists of: Sustainability & Resilience Manag er Resilient Building s Specialist Community Outreach Specialist Performance Measures Department Goal: Reduce communitywide greenhouse gas emissions by 1% by 2024 through deep decarbonization programs available to households and businesses, prioritizing low-income and BIPOC communities. Measure Type of Measure FY 2021 Actual FY 2022 Estimate FY 2023 Projected Provide nancial support for deep decarbonization to households and businesses % greenhouse gas emissions reduction as a result of deep decarbonization grants Effectiveness 0%0%1% # of low-income and BIPOC households/businesses that receive grants Equity, Output 0 0 50 2023 UPCOMING ACTIVITIES/NEW PROGRAMS ACTIVITIES/ NEW PROGRAMS Continue to implement the Climate Action and Resilience Plan Continue to implement the recommendations of the Environmental Justice Resolution Implement recommendations of the Municipal Fleet Rightsizing & Electrication Study Implement One Stop Shop for Affordable Housing Retrots Develop Accessible Solar Prog ram Develop Sustain Evanston Business Incentive Program City of Evanston | Budget Book 2023 Page 249 Good Neighbor Fund In 2021, Northwestern University's sixth year contributing $1 million to the City of Evanston, the University allocated funds focused entirely on dismantling systemic barriers faced by historically marginalized communities. This $1 million allocation of the Northwestern Good Neighbor Racial Equity Fund will support a variety of bold, progressive programs aimed at strengthening underserved communities and advancing racial equity in Evanston. The 2021 initiatives funded by Northwestern’s $1 million contribution include support for minority entrepreneurs, arts organizations, undocumented residents and socially isolated older adults, as well as funding to operationalize equity and improve language access within City government. Also, there is seed money for a guaranteed income pilot program providing direct nancial assistance to a limited number of low-income households.  The City is continuing to spend money towards those 2021 initiatives. Summary The City of Evanston is continuing to meet with Northwestern University regarding future contributions, but $0 has been budgeted in revenue in FY2023. Budgeted expenditures are $85,000. Actual Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $250K $500K $750K $1M $1.25M City of Evanston | Budget Book 2023 Page 250 Fund B alance Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $200K $400K $600K $800K $1M Revenues by Source No new revenue is budgeted for the Good Neighbor Fund in 2023 Expenditures by Expense Type 2023 budgeted expenditures in this fund are captial expenses for a dogpark Expense Objects Services and Suppli es $497 $466 $0 N/A Miscellaneous $33,035 $34,921 $620,000 -$620,000 -100% Interfund Transfers $870,000 $414,152 $380,000 $85,000 -$295,000 -77.6% Total Expense Objects:$903,532 $449,539 $1,000,000 $85,000 -$915,000 -91.5% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Line Item Detail - Revenue Revenue N on-Departmental DONATION FROM NORTHWESTERN UNIVERSITY 180.99.1800.56013 $1,000,000 $1,000,000 $0 INVESTMENT INCOME 180.99.1800.56501 $1,805 $884 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 251 Total Non-Departmental:$1,001,805 $1,000,884 $0 Total Revenue:$1,001,805 $1,000,884 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses Expenditures N on-Departmental BANK SERVICE CHARGES 180.99.1800.62705 $497 $466 $0 OTHER PROGRAM COSTS 180.99.1800.62490 $33,035 $34,921 $620,000 -$620,000 TRANSFER TO GENERAL FUND 180.99.1800.66131 $380,000 $414,152 $380,000 -$380,000 TRANSFER TO HUMAN SERVICES FUND 180.99.1800.66132 $100,000 $0 TRANSFER TO CAPITAL IMPROVEMENT FUND 180.99.1800.66156 $320,000 $0 $85,000 $85,000 TRANSFER TO LIBRARY FUND 180.99.1800.66157 $70,000 $0 Total Non-Departmental:$903,532 $449,539 $1,000,000 $85,000 -$915,000 Total Expenditures:$903,532 $449,539 $1,000,000 $85,000 -$915,000 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 252 American Rescue Plan Act (ARPA) Fund The American Rescue Plan Act (ARPA) aims to support state, local, territorial and Tribal governments by providing resources to: Respond to the COVID -19 pandemic Address its economic fallout Lay the foundation for a strong and equitable recovery The City of Evanston received approximately $43 million in Federal American Rescue Plan Act funding. Half of the funding was received in 2021, and the second half of the funding was received in 2022. Summary All funding from ARPA has received by the City, thus $0 is budgeted in 2023. The City is budgeting a signicant portion of the fund balance in 2023 to allow for maximum exibility in spending. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2021 FY2022 FY2023 $0 $10M $20M $30M $40M City of Evanston | Budget Book 2023 Page 253 Fund B alance The City is budgeting a signicant portion of the fund balance in 2023.  However, it is unlikely that the full budget will be expended likely resulting in carry over into 2024 and 2025. Projections Fund Balance FY2021 FY2022 FY2023 $0 $5M $10M $15M $20M $25M $30M $35M Revenues by Source Revenue Source Intergovernmental Revenue $26,386,827 $21,586,827 -$21,586,827 -100% Interest Income $34,807 $0 $0 N/A Total Revenue Source:$26,421,634 $21,586,827 -$21,586,827 -100% N ame FY2021 Actual FY2022 Ado pted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 254 Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Miscellaneous (81.3%)Miscellaneous (81.3%) Miscellaneous (81.3%) Interfund Transfers (11.4%)Interfund Transfers (11.4%) Interfund Transfers (11.4%) Insurance and Other Chargebacks (3.7%)Insurance and Other Chargebacks (3.7%) Insurance and Other Chargebacks (3.7%) Capital Outlay (3.5%)Capital Outlay (3.5%) Capital Outlay (3.5%) Expense Objects Miscellaneous $0 $22,250,000 $18,500,000 -$3,750,000 -16.9% Capital Outlay $0 $0 $800,000 $800,000 N/A Interfund Transfers $4,800,000 $8,150,000 $2,600,000 -$5,550,000 -68.1% Insurance and Other Chargebacks $0 $850,000 $850,000 N/A Total Expense Objects:$4,800,000 $30,400,000 $22,750,000 -$7,650,000 -25.2% N ame FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Line Item Detail - Revenue Revenue N on-Departmental GRANTS AND AID 170.99.0085.55251 $21,586,827 $0 INVESTMENT INCOME 170.99.0085.56501 $8,262 $0 GRANTS AND AID 170.99.1700.55251 $4,800,000 $21,586,827 -$21,586,827 INVESTMENT INCOME 170.99.1700.56501 $26,545 $0 Total Non-Departmental:$26,421,634 $21,586,827 -$21,586,827 Total Revenue:$26,421,634 $21,586,827 -$21,586,827 N ame Account ID FY2021 Actual FY2022 Adopted Budget FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses City of Evanston | Budget Book 2023 Page 255 Expenditures N on-Departmental American Rescue P lan OTHER PROGRAM COSTS 170.99.1700.62490 $0 $22,250,000 $18,000,000 -$4,250,000 TRANSFER TO GENERAL FUND 170.99.1700.66131 $0 $4,250,000 -$4,250,000 TRANSFER TO PARKING FUND 170.99.1700.69505 $950,000 $2,300,000 $1,100,000 -$1,200,000 TRANSFER TO WATER FUND 170.99.1700.69525 $3,000,000 $0 TRANSFER TO EQUIPMEN T REPLACEMENT 170.99.1700.69601 $850,000 $1,600,000 $1,500,000 -$100,000 Total American Rescue Plan:$4,800,000 $30,400,000 $20,600,000 -$9,800,000 Co mmunity Violence Interventio n OTHER PROGRAM COSTS 170.99.9912.62490 $0 $500,000 $500,000 Total C ommunity Violence Interventio n:$0 $0 $500,000 $500,000 Guranteed Inco me Program OTHER IMPROVEMENTS 170.99.9937.65515 $0 $700,000 $700,000 Total Guranteed Income Pro gram:$0 $0 $700,000 $700,000 ARPA Admin OTHER CHARGES- CHARGEBACK 170.99.9971.62740 $0 $850,000 $850,000 Total ARPA Admin:$0 $850,000 $850,000 Participatory Budgeting-Nu OTHER IMPROVEMENTS 170.99.9972.65515 $0 $100,000 $100,000 Total P articipatory Budgeting- Nu:$0 $100,000 $100,000 Total Non-Departmental:$4,800,000 $30,400,000 $22,750,000 -$7,650,000 Total Expenditures:$4,800,000 $30,400,000 $22,750,000 -$7,650,000 N ameName Acco unt IDAccount ID FY2021 Actual FY2021 Actual FY2022 Adopted Budget FY2022 Adopted Budget FY2023 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 256 Library Fund The staff of t he Evanston Public Library serves t he information needs of our community bot h within the walls of our two locat ions and throughout the City by bringing our programs and services to locations where our community members gather. Summary The City of Evanston is projecting $8.58M of revenue in FY2023, which represents a 0.9% decrease over the prior year. Budgeted expenditures are projected to increase by 3.2% or $273.86K to $8.93M in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $2.5M $5M $7.5M $10M Fund B alance Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $1M $2M $3M $4M City of Evanston | Budget Book 2023 Page 257 Revenues by Source Projected 2023 Revenues by Source Property Taxes (87.8%)Property Taxes (87.8%) Property Taxes (87.8%) Other Revenue (4.7%)Other Revenue (4.7%) Other Revenue (4.7%) Interfund Transfers (2.9%)Interfund Transfers (2.9%) Interfund Transfers (2.9%) Intergovernmental Revenue (2.4%)Intergovernmental Revenue (2.4%) Intergovernmental Revenue (2.4%) Library Revenue (1.8%)Library Revenue (1.8%) Library Revenue (1.8%) Interest Income (0.3%)Interest Income (0.3%) Interest Income (0.3%) Charges for Services (0.005%)Charges for Services (0.005%) Charges for Services (0.005%) Revenue Source Property Taxes $7,268,891 $7,369,039 $7,252,000 $7,535,472 $283,472 3.9% Licenses, Permits and Fees $0 $115,767 -$115,767 -100% Charges for Services $150 $287 $400 $400 N/A Fines and Forfei tures $22,320 $4,466 $0 $0 $0 0% Intergovernmental Revenue $215,046 $5,395 $472,866 $209,866 -$263,000 -55.6% Other Revenue $427,372 $438,206 $410,000 $405,000 -$5,000 -1.2% Interest Income $26,949 $10,403 $15,000 $21,600 $6,600 44% Interfund Transfers $269,414 $250,000 $217,911 $250,000 $32,089 14.7% Library Revenue $71,720 $118,263 $174,800 $155,394 -$19,406 -11.1% Total Revenue Source:$8,301,863 $8,196,060 $8,658,344 $8,577,732 -$80,612 -0.9% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 258 Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Salary and Benefits (71.6%)Salary and Benefits (71.6%) Salary and Benefits (71.6%) Services and Supplies (25%)Services and Supplies (25%) Services and Supplies (25%) Interfund Transfers (3.4%)Interfund Transfers (3.4%) Interfund Transfers (3.4%) Capital Outlay (0.02%)Capital Outlay (0.02%) Capital Outlay (0.02%) Expense Objects Sal ary and Benets $5,405,967 $5,510,632 $6,132,692 $6,393,544 $260,852 4.3% Services and Suppli es $1,714,949 $2,007,943 $2,136,767 $2,231,098 $94,331 4.4% Miscellaneous $600 $0 $0 $0 $0 0% Capital Outlay $775 $1,464 $8,500 $1,500 -$7,000 -82.4% Interfund Transfers $354,375 $10,320 $379,653 $305,325 -$74,328 -19.6% Total Expense Objects:$7,476,666 $7,530,359 $8,657,612 $8,931,467 $273,855 3.2% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 259 Performance Meas ures Measure Type of Measure FY 2021 Actual FY 2022 Estimate FY 2023 Projected Activity: Engage and connect diverse c ommunity members with library services . Library services at partner organization sites and community events. Equity, Output NA 25%30% Community listening s essions Eff ectiveness 10 15 20 % of residents by race / ethnicity who s igned up for or renewed their library card Equity, Output NA NA * % of library events in Spanish Equity, Output NA 7%10% Activity: Support improved digital literacy Job search tech kit circulations Output 175 225 275 One on One technology training Equity, Output 180 200 220 Activity: Support improved early childhood literacy Distribute book bags at preschool and dayc are centers Output NA 25/month 30/month Distribute Welcome Baby kits Output NA NA 125 *Percentages by race / ethnicity should reect the makeup of the community, using the most up-to-date c ensus numbers . Issues Affecting the 2023 Budget Increased costs of service contract s and materials due t o inat ion; Increased personnel costs due to class and compensation st udy recommendations, the current job market and ination; Property tax levy revenue accounts for more than 85% of the library’s revenue. Upcoming Initiatives ACTIVITIES/ NEW PROGRAMS Digitize some of the library’s local history holdings, including local newspapers going back to the 1 870s and newsletters from the African American community, in partnership with Shorefront Legacy Center. Continue engagement with community members to inform library services and provide programs, especially in Wards 5, 8 and 9. Continue to invite patrons to self identify race/ethnicity and language spoken at home when registering for a library card. Begin to invite patrons to self identify race / ethnicity and language spoken at home when attending library programs. Pilot an arts integrated literacy program for adults with low literacy. Continue to investigate a future library space in the Fifth ward. Celebrate the Library’s 150th anniversary. Line Item Detail - Revenue Revenue Library Engagement Services TRANSFERS FROM LIBRARY FUND 185.48.4825.57009 $0 -$350,892 $0 Total Engagement Services:$0 -$350,892 $0 Library Administration N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 260 PROPERTY TAXES 185.48.4845.51015 $7,268,891 $7,369,039 $7,252,000 $7,535,472 $283,472 INFRASTRUCTURE MAINTENANCE FEE 185.48.4845.51577 $0 $115,767 -$115,767 BEV SNACK VENDING MACHINE 185.48.4845.53200 $150 $287 $400 $400 LIBRARY FINES & FEES 185.48.4845.52610 $22,320 $4,466 $0 Federal Grants 185.48.4845.55201 $121,938 $220,171 $165,000 $100,000 -$65,000 LIBRARY STATE PER CAPITA GRANT 185.48.4845.55245 $93,108 $109,867 $109,866 $109,866 $0 TRANSFERS FROM LIBRARY FUND 185.48.4845.57009 $0 $198,000 -$198,000 DONATIONS 185.48.4845.56011 $371,734 $440,675 $400,000 $400,000 $0 MISCELLANEOUS REVENUE 185.48.4845.56045 $22,848 $14,935 $10,000 $5,000 -$5,000 FEES AND MERCHANDISE SALE 185.48.4845.56140 $222 $4 $0 CHANGE IN APPRECIATION / DEPRECIATION ON INVESTMENTS 185.48.4845.56585 $32,568 -$17,408 $0 INVESTMENT INCOME 185.48.4845.56501 $26,949 $10,403 $15,000 $21,600 $6,600 TRANSFER FROM ENDOWMENT 185.48.4845.57002 $199,414 $250,000 $217,911 $250,000 $32,089 TRANSFER FROM GOOD NEIGHBOR FUND 185.48.4845.57058 $70,000 $0 LIBRARY MATERIAL REPLACEMENT CHARGES 185.48.4845.57515 $5,704 $21,669 $15,000 $22,000 $7,000 LIBRARY BOOK SALE 185.48.4845.57526 $5,011 $3,540 $5,000 $3,000 -$2,000 LIBRARY COPY MACH. CHG 185.48.4845.57535 $5,011 $8,944 $5,000 $9,000 $4,000 LIBRARY MEETING RM RENTAL 185.48.4845.57540 $3,048 $714 $5,000 $1,000 -$4,000 NORTH BRANCH RENTAL INCOME 185.48.4845.57545 $28,066 $25,150 $19,800 $20,394 $594 LIBRARY GRANTS 185.48.4845.57551 $24,879 $58,247 $125,000 $100,000 -$25,000 Total Library Administration:$8,301,863 $8,520,703 $8,658,344 $8,577,732 -$80,612 Library Grants STATE, COUNTY AND OTHER GRANTS 185.48.4850.55146 $0 $26,249 $0 Total Library Grants:$0 $26,249 $0 $0 $0 Total Library:$8,301,863 $8,196,060 $8,658,344 $8,577,732 -$80,612 Total Revenue:$8,301,863 $8,196,060 $8,658,344 $8,577,732 -$80,612 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses Expenditures Library Early Learning & Literacy REGULAR PAY 185.48.4805.61010 $360,414 $367,282 $393,647 $395,172 $1,525 PERMANENT PART-TIME 185.48.4805.61050 $164,538 $180,046 $204,131 $201,509 -$2,622 OVERTIME PAY 185.48.4805.61110 $0 $1,025 $1,000 -$1,000 TERMINATION PAYOUTS 185.48.4805.61415 $503 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 261 ANNUAL SICK LEAVE PAYOUT 185.48.4805.61420 $1,559 $1,726 $0 HEALTH INSURANCE 185.48.4805.61510 $76,255 $80,264 $86,220 $73,765 -$12,455 DENTAL INSURANCE 185.48.4805.61610 $16 $93 $0 LIFE INSURANCE 185.48.4805.61615 $259 $266 $285 $261 -$24 IMRF 185.48.4805.61710 $41,567 $44,399 $27,478 $19,005 -$8,473 SOCIAL SECURITY 185.48.4805.61725 $32,288 $33,027 $37,063 $36,995 -$68 MEDICARE 185.48.4805.61730 $7,551 $7,724 $8,669 $8,652 -$17 SEASONAL EMPLOYEES 185.48.4805.61060 $3,900 $447 $6,000 $6,000 $0 INTERNET SOLUTION PROVIDERS 185.48.4805.62341 $0 $6,883 $0 WORK- STUDY 185.48.4805.62506 $253 $434 $900 $900 $0 STATE GRANT EXPENSE 185.48.4805.65002 $0 $7,800 $7,800 OFFICE SUPPLIES 185.48.4805.65095 $107 $511 $0 LIBRARY SUPPLIES 185.48.4805.65100 $8,490 $26,667 $19,000 $17,400 -$1,600 LIBRARY BOOKS 185.48.4805.65630 $94,975 $139,505 $159,400 $171,400 $12,000 PERIODICALS 185.48.4805.65635 $0 $0 $500 -$500 AUDIO VISUAL COLLECTIONS 185.48.4805.65641 $10,968 $20,892 $7,000 $5,000 -$2,000 FURNITURE / FIXTURES / EQUIPMENT 185.48.4805.65503 $0 $1,464 $500 $500 $0 Total Early Learning & Literacy:$803,642 $912,656 $951,793 $944,359 -$7,434 Lifelong Learning & Literacy REGULAR PAY 185.48.4806.61010 $346,917 $356,647 $396,435 $464,223 $67,788 PERMANENT PART-TIME 185.48.4806.61050 $226,119 $252,353 $294,114 $263,100 -$31,014 OVERTIME PAY 185.48.4806.61110 $337 $3,155 $1,400 -$1,400 TERMINATION PAYOUTS 185.48.4806.61415 $347 $1,992 $0 HEALTH INSURANCE 185.48.4806.61510 $71,960 $84,949 $93,407 $73,212 -$20,195 DENTAL INSURANCE 185.48.4806.61610 $16 $90 $0 LIFE INSURANCE 185.48.4806.61615 $130 $146 $138 $213 $75 IMRF 185.48.4806.61710 $46,197 $52,021 $33,423 $24,074 -$9,349 SOCIAL SECURITY 185.48.4806.61725 $34,946 $37,545 $42,814 $45,094 $2,280 MEDICARE 185.48.4806.61730 $8,173 $8,781 $10,013 $10,547 $534 SEASONAL EMPLOYEES 185.48.4806.61060 $3,268 $8,035 $11,000 $6,000 -$5,000 INTERNET SOLUTION PROVIDERS 185.48.4806.62341 $207,767 $223,732 $250,000 $280,255 $30,255 WORK- STUDY 185.48.4806.62506 $175 $0 $900 $1,000 $100 STATE GRANT EXPENSE 185.48.4806.65002 $0 $5,000 $5,000 LIBRARY SUPPLIES 185.48.4806.65100 $5,436 $9,640 $20,000 $15,000 -$5,000 LIBRARY BOOKS 185.48.4806.65630 $211,580 $299,707 $325,000 $335,000 $10,000 PERIODICALS 185.48.4806.65635 $12,719 $6,397 $6,000 $6,000 $0 AUDIO VISUAL COLLECTIONS 185.48.4806.65641 $49,062 $42,028 $50,000 $31,000 -$19,000 FITNESS INCENTIVE 185.48.4806.65141 $300 $0 Total Lifelong Learning & Literacy:$1,225,447 $1,387,218 $1,534,644 $1,559,719 $25,075 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 262 Neighborho od Services PERMANENT PART-TIME 185.48.4808.61050 $68 $0 SOCIAL SECURITY 185.48.4808.61725 $4 $0 MEDICARE 185.48.4808.61730 $1 $0 Total Neighborhood Services:$73 $0 $0 $0 $0 Access Services REGULAR PAY 185.48.4820.61010 $667,498 $558,500 $642,059 $675,467 $33,408 PERMANENT PART-TIME 185.48.4820.61050 $237,979 $264,312 $346,532 $269,724 -$76,808 OVERTIME PAY 185.48.4820.61110 $0 $1,655 $2,300 -$2,300 TERMINATION PAYOUTS 185.48.4820.61415 $11,386 $1,097 $0 ANNUAL SICK LEAVE PAYOUT 185.48.4820.61420 $470 $744 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)185.48.4820.61430 $0 $337 $0 HEALTH INSURANCE 185.48.4820.61510 $106,919 $111,732 $138,944 $140,643 $1,699 VISION INSURANCE 185.48.4820.61513 $38 $38 $105 $67 DENTAL INSURANCE 185.48.4820.61610 $29 $135 $0 LIFE INSURANCE 185.48.4820.61615 $459 $384 $410 $339 -$71 IMRF 185.48.4820.61710 $65,602 $61,838 $40,987 $27,656 -$13,331 SOCIAL SECURITY 185.48.4820.61725 $56,508 $51,882 $60,283 $58,603 -$1,680 MEDICARE 185.48.4820.61730 $13,216 $12,134 $14,099 $13,707 -$392 SEASONAL EMPLOYEES 185.48.4820.61060 $18,848 $38,405 $5,000 $5,000 $0 BLDG MAINTENANCE SERVICES 185.48.4820.62225 $108 $0 IT COMPUTER SOFTWARE 185.48.4820.62340 $120,411 $154,546 $176,200 $183,900 $7,700 INTERNET SOLUTION PROVIDERS 185.48.4820.62341 $376 $0 WORK- STUDY 185.48.4820.62506 $1,243 $996 $3,000 $3,000 $0 LIBRARY SUPPLIES 185.48.4820.65100 $22,456 $14,190 $12,000 $12,000 $0 PERIODICALS 185.48.4820.65635 $150 $0 Total Access Services:$1,323,548 $1,273,033 $1,441,852 $1,390,144 -$51,708 Engagement Services REGULAR PAY 185.48.4825.61010 $407,440 $418,097 $480,402 $475,122 -$5,280 PERMANENT PART-TIME 185.48.4825.61050 $155,936 $143,363 $226,366 $223,870 -$2,496 OVERTIME PAY 185.48.4825.61110 $0 $1,395 $2,000 -$2,000 TERMINATION PAYOUTS 185.48.4825.61415 $36,308 $6,525 $0 HEALTH INSURANCE 185.48.4825.61510 $69,722 $88,347 $97,123 $105,250 $8,127 VISION INSURANCE 185.48.4825.61513 $114 $114 $207 $93 DENTAL INSURANCE 185.48.4825.61610 $19 $91 $0 LIFE INSURANCE 185.48.4825.61615 $362 $294 $339 $304 -$35 IMRF 185.48.4825.61710 $47,517 $46,740 $33,480 $23,138 -$10,342 SOCIAL SECURITY 185.48.4825.61725 $36,821 $33,921 $43,820 $43,338 -$482 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 263 MEDICARE 185.48.4825.61730 $8,611 $7,933 $10,248 $10,136 -$112 SEASONAL EMPLOYEES 185.48.4825.61060 $8,416 $127 $15,000 $10,000 -$5,000 BLDG MAINTENANCE SERVICES 185.48.4825.62225 $2,856 $3,639 $5,000 $5,000 $0 IT COMPUTER SOFTWARE 185.48.4825.62340 $1,116 $2,598 $1,000 $14,695 $13,695 INTERNET SOLUTION PROVIDERS 185.48.4825.62341 $6,730 $4,583 $5,000 -$5,000 RENTALS 185.48.4825.62375 $49,003 $0 NATURAL GAS 185.48.4825.64015 $1,778 $1,194 $1,500 $1,500 $0 FOOD 185.48.4825.65025 $187 $0 BLDG MAINTENANCE MATERIAL 185.48.4825.65050 $21 $432 $0 OFFICE SUPPLIES 185.48.4825.65095 $69 $0 LIBRARY SUPPLIES 185.48.4825.65100 $15,377 $26,195 $12,000 $50,000 $38,000 IT COMPUTER HARDWARE 185.48.4825.65555 $76 $0 LIBRARY BOOKS 185.48.4825.65630 $141,786 $51,023 $35,000 $35,000 $0 PERIODICALS 185.48.4825.65635 $1,864 $130 $3,000 $500 -$2,500 AUDIO VISUAL COLLECTIONS 185.48.4825.65641 $9,447 $5,475 $12,000 $12,000 $0 FURNITURE / FIXTURES / EQUIPMENT 185.48.4825.65503 $775 $0 $1,000 $1,000 $0 AUTOMOTIVE EQUIPMENT 185.48.4825.65550 $0 $0 $7,000 -$7,000 Total Engagement Services:$1,001,983 $842,473 $991,392 $1,011,060 $19,668 Innovation & Digital Learning REGULAR PAY 185.48.4835.61010 $356,287 $383,437 $410,375 $415,927 $5,552 PERMANENT PART-TIME 185.48.4835.61050 $140,671 $183,589 $203,238 $241,617 $38,379 OVERTIME PAY 185.48.4835.61110 $0 $1,477 $0 TERMINATION PAYOUTS 185.48.4835.61415 $558 $377 $0 ANNUAL SICK LEAVE PAYOUT 185.48.4835.61420 $150 $146 $0 HEALTH INSURANCE 185.48.4835.61510 $62,718 $69,933 $71,051 $84,702 $13,651 VISION INSURANCE 185.48.4835.61513 $216 $226 $207 -$19 DENTAL INSURANCE 185.48.4835.61610 $15 $96 $0 LIFE INSURANCE 185.48.4835.61615 $248 $267 $288 $257 -$31 IMRF 185.48.4835.61710 $40,713 $48,049 $29,699 $20,298 -$9,401 SOCIAL SECURITY 185.48.4835.61725 $30,491 $35,350 $38,044 $40,769 $2,725 MEDICARE 185.48.4835.61730 $7,131 $8,267 $8,897 $9,535 $638 SEASONAL EMPLOYEES 185.48.4835.61060 $9,491 $10,898 $5,000 $5,000 $0 CONSULTING SERVICES 185.48.4835.62185 $0 $500 -$500 IT COMPUTER SOFTWARE 185.48.4835.62340 $32,214 $49,701 $44,000 $72,654 $28,654 INTERNET SOLUTION PROVIDERS 185.48.4835.62341 $31,128 $115 $0 FEDERAL GRANT EXPENSE 185.48.4835.65001 $0 $21,590 $21,590 STATE GRANT EXPENSE 185.48.4835.65002 $0 $500 $500 FOOD 185.48.4835.65025 $358 $150 $0 LIBRARY SUPPLIES 185.48.4835.65100 $19,679 $60,031 $17,000 $13,530 -$3,470 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 264 IT COMPUTER HARDWARE 185.48.4835.65555 $10,809 $24,241 $45,000 $36,650 -$8,350 LIBRARY BOOKS 185.48.4835.65630 $11,538 $21,862 $20,000 $20,000 $0 AUDIO VISUAL COLLECTIONS 185.48.4835.65641 $188 $2,269 $3,000 $2,500 -$500 Total Innovation & Digital Learning:$754,389 $900,472 $896,318 $985,736 $89,418 Library Maintenance REGULAR PAY 185.48.4840.61010 $334,411 $359,544 $400,023 $378,642 -$21,381 PERMANENT PART-TIME 185.48.4840.61050 $51,572 $64,095 $70,794 $64,775 -$6,019 OVERTIME PAY 185.48.4840.61110 $5,706 $14,071 $10,000 $10,000 $0 TERMINATION PAYOUTS 185.48.4840.61415 $3,196 $2,236 $0 ANNUAL SICK LEAVE PAYOUT 185.48.4840.61420 $511 $815 $0 HEALTH INSURANCE 185.48.4840.61510 $84,529 $92,839 $95,691 $97,079 $1,388 VISION INSURANCE 185.48.4840.61513 $112 $112 $103 -$9 DENTAL INSURANCE 185.48.4840.61610 $15 $94 $0 LIFE INSURANCE 185.48.4840.61615 $254 $300 $350 $275 -$75 CELL PHONE ALLOWANCE 185.48.4840.61626 $900 $900 $900 $825 -$75 SHOE ALLOWANCE 185.48.4840.61630 $540 $540 $540 $540 $0 IMRF 185.48.4840.61710 $32,292 $37,166 $22,788 $14,678 -$8,110 SOCIAL SECURITY 185.48.4840.61725 $23,354 $27,186 $29,280 $28,605 -$675 MEDICARE 185.48.4840.61730 $5,462 $6,358 $6,848 $6,690 -$158 SEASONAL EMPLOYEES 185.48.4840.61060 $4,481 $9,210 $0 CONSULTING SERVICES 185.48.4840.62185 $2,700 $0 BLDG MAINTENANCE SERVICES 185.48.4840.62225 $208,564 $276,688 $193,000 $227,295 $34,295 OFFICE EQUIPMENT MAINT 185.48.4840.62235 $0 $0 $10,000 $1,000 -$9,000 OTHER EQMT MAINTENANCE 185.48.4840.62245 $0 $2,277 $1,300 $2,277 $977 COMPUTER EQUIPMENT MAINT 185.48.4840.62250 $352 $0 POSTAGE 185.48.4840.62315 $0 $348 $0 INTERNET SOLUTION PROVIDERS 185.48.4840.62341 $425 $127 $0 ELECTRICITY 185.48.4840.64005 $95,891 $115,767 $120,000 $4,233 NATURAL GAS 185.48.4840.64015 $17,738 $17,060 $27,000 $32,400 $5,400 TELECOMMUNICATIONS 185.48.4840.64505 $962 $0 $3,500 -$3,500 CLOTHING 185.48.4840.65020 $584 $2,120 $0 J ANITORIAL SUPPLIES 185.48.4840.65040 $16,284 $10,703 $12,000 $18,377 $6,377 BLDG MAINTENANCE MATERIAL 185.48.4840.65050 $33,110 $21,629 $35,000 $35,000 $0 OFFICE SUPPLIES 185.48.4840.65095 $159 $51 $0 LIBRARY SUPPLIES 185.48.4840.65100 $1,432 $0 LIBRARY BOOKS 185.48.4840.65630 $28 $0 RENTAL OF AUTO-FLEET MAINTENANCE 185.48.4840.62305 $5,440 $5,436 $5,440 $5,440 $0 RENTAL OF AUTO REPLACEMENT 185.48.4840.62309 $4,885 $4,884 $4,885 $4,885 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 265 Total Library Maintenance:$839,885 $1,052,681 $1,045,218 $1,048,886 $3,668 Library Administration ESTIMATED WAGES/BENEFITS 185.48.4845.61001 $0 $277,466 $277,466 REGULAR PAY 185.48.4845.61010 $568,422 $547,044 $700,509 $757,543 $57,034 PERMANENT PART-TIME 185.48.4845.61050 $132,986 $112,327 $80,560 $80,546 -$14 TERMINATION PAYOUTS 185.48.4845.61415 $707 $13,205 $0 HEALTH INSURANCE 185.48.4845.61510 $69,105 $68,549 $83,975 $84,439 $464 VISION INSURANCE 185.48.4845.61513 $0 $35 $35 DENTAL INSURANCE 185.48.4845.61610 $25 $99 $0 LIFE INSURANCE 185.48.4845.61615 $577 $557 $600 $278 -$322 AUTO ALLOWANCE 185.48.4845.61625 $4,800 $4,800 $4,800 $4,800 $0 CELL PHONE ALLOWANCE 185.48.4845.61626 $1,200 $1,200 $1,200 $1,200 $0 IMRF 185.48.4845.61710 $54,742 $54,025 $34,378 $27,741 -$6,637 SOCIAL SECURITY 185.48.4845.61725 $39,205 $37,069 $46,331 $48,388 $2,057 MEDICARE 185.48.4845.61730 $9,510 $9,156 $11,414 $12,153 $739 SEASONAL EMPLOYEES 185.48.4845.61060 $28 $0 $5,000 -$5,000 CONSULTING SERVICES 185.48.4845.62185 $77,625 $139,288 $235,000 $135,000 -$100,000 ADVERTISING 185.48.4845.62205 $654 $39 $8,000 $4,000 -$4,000 PRINTING 185.48.4845.62210 $1,217 $2,981 $8,000 $45,000 $37,000 BLDG MAINTENANCE SERVICES 185.48.4845.62225 $0 $352 $0 OTHER PROFESSIONAL SERVICES 185.48.4845.62272 $0 $85,000 $85,000 POSTAGE CHARGEBACKS 185.48.4845.62275 $891 $468 $2,600 $2,600 $0 TUITION 185.48.4845.62290 $1,758 $6,207 $15,000 $15,000 $0 TRAINING & TRAVEL 185.48.4845.62295 $17,520 $18,983 $25,000 $25,000 $0 POSTAGE 185.48.4845.62315 $1,465 $76 $1,000 $1,000 $0 MEMBERSHIP DUES 185.48.4845.62360 $1,513 $1,417 $2,100 $2,075 -$25 COPY MACHINE CHARGES 185.48.4845.62380 $4,981 $221 $10,000 $10,000 $0 WORK- STUDY 185.48.4845.62506 $926 $3,299 $2,500 $3,600 $1,100 BANK SERVICE CHARGES 185.48.4845.62705 $5,894 $4,544 $5,700 $5,700 $0 ELECTRICITY 185.48.4845.64005 $32,002 $292 $0 UTILITIES - COE WATER 185.48.4845.64009 $5,546 $4,748 $26,400 $11,000 -$15,400 TELECOMMUNICATIONS - WIRELESS 185.48.4845.64540 $3,023 $4,759 $2,000 -$2,000 FOOD 185.48.4845.65025 $2,460 $3,308 $10,000 $7,000 -$3,000 BLDG MAINTENANCE MATERIAL 185.48.4845.65050 $705 $0 OFFICE SUPPLIES 185.48.4845.65095 $44,136 $27,141 $50,000 $50,000 $0 LIBRARY SUPPLIES 185.48.4845.65100 $1,721 $9,158 $0 FITNESS INCENTIVE 185.48.4845.65141 $300 $0 TRANSFER TO GENERAL FUND 185.48.4845.66131 $274,050 $0 $289,328 $295,000 $5,672 TRANSFER TO HUMAN SERVICES FUND 185.48.4845.66132 $70,000 $0 $80,000 -$80,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 266 Total Library Administration:$1,429,692 $1,075,314 $1,741,395 $1,991,564 $250,169 Library Grants CONSULTING SERVICES 185.48.4850.62185 $27,780 $10,500 $10,000 -$10,000 BLDG MAINTENANCE SERVICES 185.48.4850.62225 $86 $0 IT COMPUTER SOFTWARE 185.48.4850.62340 $12 $0 $0 FOOD 185.48.4850.65025 $128 $0 LIBRARY SUPPLIES 185.48.4850.65100 $47,481 $51,091 $45,000 -$45,000 OTHER COMMODITIES 185.48.4850.65125 $4,367 $0 LIBRARY BOOKS 185.48.4850.65630 $18,154 $24,921 $0 Total Library Grants:$98,007 $86,512 $55,000 -$55,000 Total Library:$7,476,666 $7,530,359 $8,657,612 $8,931,467 $273,855 Total Expenditures:$7,476,666 $7,530,359 $8,657,612 $8,931,467 $273,855 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 267 Library Debt Service Fund The Library Debt Fund was created to repay the outstanding debt oblig ation associated with the nancing 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. Summary The City of Evanston is projecting $507.91K of revenue in FY2023, which represents a 0.3% increase over the prior year. B udgeted expenditures are projected to increase by 0.3% or $1.29K to $507.91K in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $100K $200K $300K $400K $500K $600K City of Evanston | Budget Book 2023 Page 268 Fund B alance Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $1K $2K $3K $4K $5K Revenues by Source Revenue Source Property Taxes $480,145 $482,243 $506,625 $507,913 $1,288 0.3% Total Revenue Source:$480,145 $482,243 $506,625 $507,913 $1,288 0.3% N ame FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Expenditures by Expense Type Expense Objects Debt Service $452,261 $482,244 $506,625 $507,913 $1,288 0.3% Total Expense Objects:$452,261 $482,244 $506,625 $507,913 $1,288 0.3% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Line Item Detail - Revenue Revenue Library PROPERTY TAX ES 186.48.4861.51015 $480,145 $482,243 $506,625 $507,913 $1,288 Total Library:$480,145 $482,243 $506,625 $507,913 $1,288 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 269 Total Revenue:$480,145 $482,243 $506,625 $507,913 $1,288 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses Expenditures DEBT SERVICE- PRINCIPAL 186.48.4861.68305 $197,156 $232,343 $264,706 $275,730 $11,024 DEBT SERVICE- INTEREST 186.48.4861.68315 $213,056 $249,901 $241,919 $232,183 -$9,736 DEBT SERVICE- INTEREST 186.99.5602.68315 $42,049 $0 Total Expenditures:$452,261 $482,244 $506,625 $507,913 $1,288 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 270 Library Capital Fund This fund accounts for all of the library’s capital outlay expenditures not nanced by annual operations or maintenance. Projects funded 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. Summary The City of Evanston is projecting $9 50K of revenue in FY2023, which represents a 97.9% increase over the prior year. Budgeted expenditures are projected to increase by 39 .7% or $270K to $950K in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $500K $1M $1.5M $2M $2.5M City of Evanston | Budget Book 2023 Page 271 Fund B alance Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $250K $500K $750K $1M $1.25M $1.5M Revenues by Source The Evanston Public Library proposes to issue $950,000 in General Obligation bonds for capital improvements in 2023.  Revenue Source Other Revenue $0 $0 $480,000 $950,000 $470,000 97.9% Total Revenue Source:$0 $0 $480,000 $950,000 $470,000 97.9% N ame FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Expenditures by Expense Type Project details for the Library Capital Improvements Fund can be found in the Capital Improvements section of the Budget Book.  Expense Objects Capital Outlay $94,525 $405,832 $680,000 $950,000 $270,000 39.7% Total Expense Objects:$94,525 $405,832 $680,000 $950,000 $270,000 39.7% N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 272 Line Item Detail - Revenue Revenue Library BOND PROCEEDS 187.48.4862.56060 $0 $0 $480,000 $950,000 $470,000 Total Library:$0 $0 $480,000 $950,000 $470,000 Total Revenue:$0 $0 $480,000 $950,000 $470,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses Expenditures Library OTHER IMPROVEMENTS 187.48.4862.65515 $94,525 $405,832 $680,000 $950,000 $270,000 Total Library:$94,525 $405,832 $680,000 $950,000 $270,000 Total Expenditures:$94,525 $405,832 $680,000 $950,000 $270,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 273 Motor Fuel Tax (MFT) Fund 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 g asoline 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 sig nal 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.  The proposed 2023 budget moves these expenses back to the General Fund. Summary The City of Evanston is projecting $2.71M of revenue in FY2023, which represents a 26.1% decrease over the prior year. Budgeted expenditures are projected to decrease by 22.5% or $1.2M to $4.14M in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $1M $2M $3M $4M $5M $6M City of Evanston | Budget Book 2023 Page 274 Fund B alance Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $1M $2M $3M $4M $5M $6M $7M Revenues by Source Projected 2023 Revenues by Source Intergovernmental Revenue (99.6%)Intergovernmental Revenue (99.6%) Intergovernmental Revenue (99.6%) Interest Income (0.4%)Interest Income (0.4%) Interest Income (0.4%) Revenue Source N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 275 Intergovernmental Revenue $4,346,950 $4,554,816 $3,656,700 $2,700,000 -$956,700 -26.2% Interest Income $18,013 $4,986 $12,000 $12,000 $0 0% Total Revenue Source:$4,364,963 $4,559,802 $3,668,700 $2,712,000 -$956,700 -26.1% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Capital Outlay (67.1%)Capital Outlay (67.1%) Capital Outlay (67.1%) Services and Supplies (25.1%)Services and Supplies (25.1%) Services and Supplies (25.1%) Salary and Benefits (7.8%)Salary and Benefits (7.8%) Salary and Benefits (7.8%) Expense Objects Sal ary and Benets $0 $325,000 $325,000 N/A Services and Suppli es $684,583 $844,025 $1,038,000 $1,038,000 $0 0% Capital Outlay $1,341,683 $1,552,713 $3,261,000 $2,778,600 -$482,400 -14.8% Interfund Transfers $1,044,987 $1,044,984 $1,044,987 $0 -$1,044,987 -100% Total Expense Objects:$3,071,253 $3,441,722 $5,343,987 $4,141,600 -$1,202,387 -22.5% N ame FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) FY2022 vs. FY2023 (% C hange) Line Item Detail - Revenue N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 276 Revenue Public Works Agency Intergovernmental Revenue STATE ALLOTMENT 200.40.5100.55185 $2,710,644 $2,918,510 $2,020,400 $2,700,000 $679,600 MFT REBUILD ILLINOIS FUNDS 200.40.5105.55186 $1,636,307 $1,636,307 $1,636,300 -$1,636,300 Total Intergovernmental Revenue: $4,346,950 $4,554,816 $3,656,700 $2,700,000 -$956,700 Interest Inco me INVESTMENT INCOME 200.40.5100.56501 $18,013 $4,986 $12,000 $12,000 $0 Total Interest Income:$18,013 $4,986 $12,000 $12,000 $0 Total Public Works Agency:$4,364,963 $4,559,802 $3,668,700 $2,712,000 -$956,700 Total Revenue:$4,364,963 $4,559,802 $3,668,700 $2,712,000 -$956,700 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses Expenditures Public Works C apital Outlay OTHER IMPROVEMENTS 200.26.5100.65515 $25,473 $163,434 $0 Total Capital Outlay:$25,473 $163,434 $0 Interfund Transfers TRANSFER TO GENERAL FUND 200.26.5100.66131 $1,044,987 $0 Total Interfund Transfers:$1,044,987 $0 Total Public Works:$1,070,460 $163,434 $0 $0 $0 Public Works Agency Salary and Benets SNOW OT 200.40.5100.61114 $0 $325,000 $325,000 Total Salary and Benets:$0 $325,000 $325,000 Services and Supplies SERVICE AGREEMENTS/ CONTRACTS 200.40.5100.62509 $104,395 $94,875 $120,000 $120,000 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 277 LIGHTING 200.40.5100.64006 $102,951 $223,503 $170,000 $170,000 $0 TRAFFIC LIGHT ELECTRICITY 200.40.5100.64007 $80,248 $82,987 $75,000 $75,000 $0 CHEMICALS/ SALT 200.40.5100.65015 $396,989 $395,891 $625,000 $625,000 $0 MATER. TO MAINT. IMP.200.40.5100.65055 $46,769 $48,000 $48,000 $0 Total Services and Supplies:$684,583 $844,025 $1,038,000 $1,038,000 $0 C apital Outlay OTHER IMPROVEMENTS 200.40.5100.65515 $170,375 $533,805 $250,000 $1,274,600 $1,024,600 OTHER IMPROVEMENTS 200.40.5105.65515 $1,145,835 $855,474 $3,011,000 $1,504,000 -$1,507,000 Total Capital Outlay:$1,316,210 $1,389,279 $3,261,000 $2,778,600 -$482,400 Interfund Transfers TRANSFER TO GENERAL FUND 200.40.5100.66131 $1,044,984 $1,044,987 -$1,044,987 Total Interfund Transfers:$1,044,984 $1,044,987 -$1,044,987 Total Public Works Agency:$2,000,793 $3,278,288 $5,343,987 $4,141,600 -$1,202,387 Total Expenditures:$3,071,253 $3,441,722 $5,343,987 $4,141,600 -$1,202,387 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 278 Emergency Telephone Sys tem (E911) Fund 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 Telephone System Board (ETSB) was established. The function of the ETSB is to desig n and implement an enhanced 9-1-1 system for the City of Evanston and monitor the system once in place. In 2020, the Fund received a g rant of $240,821 to upgrade call handling equipment for Next Generation 911 system requirements. This grant is shown as Other Revenue in the nancial summary below, and the matching expense is in Capital Outlay. Also in 2020, the Fund began supporting a seven-year contract for the purchase of a new radio system for Police Ofcers and the 9-1-1 center, in the amount of $239,000 per year.  Summary The City of Evanston is projecting $1.41M of revenue in FY2023, which represents a 0% increase over the prior year. Budgeted expenditures are projected to decrease by 2.8% or $48.35K to $1.67M in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $500K $1M $1.5M $2M City of Evanston | Budget Book 2023 Page 279 Fund B alance Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $250K $500K $750K $1M $1.25M $1.5M $1.75M Revenues by Source Projected 2023 Revenues by Source Other Taxes (99.5%)Other Taxes (99.5%) Other Taxes (99.5%) Interest Income (0.5%)Interest Income (0.5%) Interest Income (0.5%) Revenue Source Other Taxes $1,460,635 $1,451,159 $1,400,000 $1,400,000 $0 0% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 280 Intergovernmental Revenue $240,821 $0 N/A Other Revenue $0 $641 $0 N/A Interest Income $5,531 $736 $7,000 $7,000 $0 0% Total Revenue Source:$1,706,987 $1,452,536 $1,407,000 $1,407,000 $0 0% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Salary and Benefits (45.3%)Salary and Benefits (45.3%) Salary and Benefits (45.3%) Capital Outlay (26.9%)Capital Outlay (26.9%) Capital Outlay (26.9%) Services and Supplies (21.2%)Services and Supplies (21.2%) Services and Supplies (21.2%) Interfund Transfers (5.4%)Interfund Transfers (5.4%) Interfund Transfers (5.4%) Insurance and Other Chargebacks (1.1%)Insurance and Other Chargebacks (1.1%) Insurance and Other Chargebacks (1.1%) Expense Objects Sal ary and Benets $559,661 $601,077 $768,616 $758,058 -$10,558 -1.4% Services and Suppl ies $241,438 $340,786 $393,700 $355,000 -$38,700 -9.8% Miscellaneous $500 $0 N/A Capital Outlay $506,613 $256,589 $450,000 $450,000 $0 0% Interfund Transfers $260,000 $90,000 $90,000 $90,000 $0 0% Insurance and Other Chargebacks $18,229 $18,228 $18,230 $19,142 $912 5% Total Expense Objects:$1,586,442 $1,306,679 $1,720,546 $1,672,200 -$48,346 -2.8% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 281 Line Item Detail - Revenue Revenue Police Emergency Telephone Systm EMERGENCY TELEPHONE SYSTM 205.22.5150.56160 $1,460,635 $1,451,159 $1,400,000 $1,400,000 $0 STATE, COUNTY AND OTHER GRANTS 205.22.5150.55146 $240,821 $0 MISCELLANEOUS REVENUE 205.22.5150.56045 $0 $641 $0 INVESTMENT INCOME 205.22.5150.56501 $5,531 $736 $7,000 $7,000 $0 Total Emergency Telepho ne Systm:$1,706,987 $1,452,536 $1,407,000 $1,407,000 $0 Total Police:$1,706,987 $1,452,536 $1,407,000 $1,407,000 $0 Total Revenue:$1,706,987 $1,452,536 $1,407,000 $1,407,000 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses Expenditures Salary and Benets ESTIMATED WAGES/BENEFITS 205.22.5150.61001 $0 $31,669 $31,669 REGULAR PAY 205.22.5150.61010 $366,763 $409,790 $574,200 $547,932 -$26,268 OVERTIME PAY 205.22.5150.61110 $996 $20,633 $5,000 $5,000 $0 TERMINATION PAYOUTS 205.22.5150.61415 $52,392 $0 $0 ANNUAL SICK LEAVE PAYOUT 205.22.5150.61420 $1,385 $1,416 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 205.22.5150.61430 $1,418 $1,317 $0 POLICE EDUCATION INCENTIVES 205.22.5150.61441 $1,000 $0 HEALTH INSURANCE 205.22.5150.61510 $69,717 $97,973 $117,432 $109,086 -$8,346 VISION INSURANCE 205.22.5150.61513 $178 $152 $105 -$47 LIFE INSURANCE 205.22.5150.61615 $500 $517 $586 $551 -$35 UNIFORM ALLOWANCE 205.22.5150.61635 $1,700 $3,400 $3,400 $3,400 $0 IMRF 205.22.5150.61710 $33,937 $33,130 $23,658 $18,137 -$5,521 SOCIAL SECURITY 205.22.5150.61725 $25,005 $25,709 $35,812 $34,183 -$1,629 MEDICARE 205.22.5150.61730 $5,848 $6,013 $8,376 $7,995 -$381 Total Salary and Benets:$559,661 $601,077 $768,616 $758,058 -$10,558 Services and Supplies BLDG MAINTENANCE SERVICES 205.22.5150.62225 $0 $3,500 -$3,500 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 282 TRAINING & TRAVEL 205.22.5150.62295 $4,562 $5,433 $7,500 $7,500 $0 MEMBERSHIP DUES 205.22.5150.62360 $318 $142 $500 $500 $0 SERVICE AGREEMENTS/ CONTRACTS 205.22.5150.62509 $185,293 $292,360 $335,000 $335,000 $0 BANK SERVICE CHARGES 205.22.5150.62705 $75 $222 $0 TELECOMMUNICATIONS 205.22.5150.64505 $3,786 $1,968 $2,000 $1,500 -$500 TELECOMMUNICATIONS - WIRELESS 205.22.5150.64540 $31,790 $36,187 $34,000 -$34,000 CLOTHING 205.22.5150.65020 $0 $327 $1,200 $500 -$700 MINOR EQUIPMENT & TOOLS 205.22.5150.65085 $15,507 $2,398 $7,500 $7,500 $0 OFFICE SUPPLIES 205.22.5150.65095 $107 $42 $1,000 $1,000 $0 OFFICE MACH. & EQUIP.205.22.5150.65620 $0 $1,708 $1,500 $1,500 $0 Total Services and Supplies:$241,438 $340,786 $393,700 $355,000 -$38,700 Miscellaneous FITNESS INCENTIVE 205.22.5150.65141 $500 $0 Total Miscellaneous:$500 $0 C apital Outlay OTHER IMPROVEMENTS 205.22.5150.65515 $506,613 $256,589 $450,000 $450,000 $0 Total Capital Outlay:$506,613 $256,589 $450,000 $450,000 $0 Interfund Transfers TRANSFER TO GENERAL FUND 205.22.5150.66131 $260,000 $90,000 $90,000 $90,000 $0 Total Interfund Transfers:$260,000 $90,000 $90,000 $90,000 $0 Insurance and Other C hargebacks TRANSFER TO INSURANCE 205.22.5150.66130 $18,229 $18,228 $18,230 $19,142 $912 Total Insurance and Other C hargebacks:$18,229 $18,228 $18,230 $19,142 $912 Total Expenditures:$1,586,442 $1,306,679 $1,720,546 $1,672,200 -$48,346 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 283 Community Development B lock Grant (CDBG) Fund 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 g oals are to provide decent housing, a suitable living environment, and economic opportunity primarily for residents whose incomes do not exceed 80% of the area median income. In 2020 and 2021, the City received funding through the CDBG-CV prog ram, which specically supported the City’s COVID-19 response. These funds are expected to be spent by the end of 2022. Summary The City of Evanston is projecting $3.63M of revenue in FY2023, which represents a 1.5% decrease over the prior year. Budgeted expenditures are projected to decrease by 0.7% or $24.96K to $3.66M in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $1M $2M $3M $4M City of Evanston | Budget Book 2023 Page 284 Fund B alance Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $20K $40K $60K $80K Revenues by Source Revenue Source Intergovernmental Revenue $1,698,646 $2,317,923 $3,684,820 $3,629,000 -$55,820 -1.5% Total Revenue Source:$1,698,646 $2,317,923 $3,684,820 $3,629,000 -$55,820 -1.5% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 285 Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Miscellaneous (70.4%)Miscellaneous (70.4%) Miscellaneous (70.4%) Salary and Benefits (19.2%)Salary and Benefits (19.2%) Salary and Benefits (19.2%) Services and Supplies (8.4%)Services and Supplies (8.4%) Services and Supplies (8.4%) Community Sponsored Organizations (2%)Community Sponsored Organizations (2%) Community Sponsored Organizations (2%) Expense Objects Sal ary and Benets $363,505 $355,996 $589,421 $702,089 $112,668 19.1% Services and Suppl ies $71,266 $42,137 $506,200 $307,200 -$199,000 -39.3% Miscellaneous $70,078 $164,011 $2,515,000 $2,576,376 $61,376 2.4% Capital Outlay $607,133 $476,342 $0 $0 $0 0% Interfund Transfers $12,111 $0 $0 $0 $0 0% Community Sponsored Organi zations $282,316 $942,074 $75,000 $75,000 $0 0% Insurance and Other Chargebacks $292,238 $352,223 $0 $0 $0 0% Total Expense Objects:$1,698,646 $2,332,783 $3,685,621 $3,660,665 -$24,956 -0.7% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Line Item Detail - Revenue Revenue Community Development Cdbg Administration PROGRAM REIMBURSEMENTS - HUD PROGRAMS 215.21.5220.56001 $1,698,646 $2,317,923 $2,834,820 $2,954,000 $119,180 Total C dbg Administration:$1,698,646 $2,317,923 $2,834,820 $2,954,000 $119,180 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 286 Cdbg-Cv PROGRAM REIMBURSEMENTS - HUD PROGRAMS 215.21.5226.56001 $0 $850,000 $675,000 -$175,000 Total C dbg-Cv:$0 $850,000 $675,000 -$175,000 Total Community Develo pment:$1,698,646 $2,317,923 $3,684,820 $3,629,000 -$55,820 Total Revenue:$1,698,646 $2,317,923 $3,684,820 $3,629,000 -$55,820 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses Expenditures Community Development Public Improvements FOSTER FIELD PK 215.21.5170.62790 $71,817 $0 ALLEY PAVING PROGRAM 215.21.5170.62840 $379,861 $350,771 $0 SPECIAL ASSESSMENTS-ALLEY 215.21.5170.62845 $0 $4,280 $0 PARK IMPROVEMENTS 215.21.5170.63010 $153,125 $69,691 $0 CURB/SIDEWALK REPLACEMENT 215.21.5170.63030 $51,600 $0 CLYDE BRUMMEL PK 215.21.5170.63105 $2,330 $0 Total P ublic Improvements:$607,133 $476,342 $0 Rehab Construction Admin REGULAR PAY 215.21.5187.61010 $75,690 $44,160 $44,020 $44,020 $0 OVERTIME PAY 215.21.5187.61110 $2,429 $362 $0 TERMINATION PAYOUTS 215.21.5187.61415 $16,846 $0 HEALTH INSURANCE 215.21.5187.61510 $20,365 $4,948 $4,953 $5,129 $176 LIFE INSURANCE 215.21.5187.61615 $33 $4 $4 $4 $0 CELL PHONE ALLOWANCE 215.21.5187.61626 $176 $0 IMRF 215.21.5187.61710 $7,101 $3,659 $2,131 $1,457 -$674 SOCIAL SECURITY 215.21.5187.61725 $5,816 $2,688 $2,729 $2,729 $0 MEDICARE 215.21.5187.61730 $1,360 $629 $638 $638 $0 SEASONAL EMPLOYEES 215.21.5187.61060 $1,720 $0 TRAINING & TRAVEL 215.21.5187.62295 $6 $0 CONTRIB TO OTH ER AGENCIES 215.21.5187.62665 $38,561 $0 BANK SERVICE CHARGES 215.21.5187.62705 $64 $67 $0 PERSONAL COMPUTER SOFTWARE 215.21.5187.64545 $1,860 $1,860 $2,000 $2,000 $0 OTHER PROGRAM COSTS 215.21.5187.62490 $0 $1,151 $0 RENTAL OF AUTO-FLEET MAINTENANCE 215.21.5187.62305 $825 $0 RENTAL OF AUTO REPLACEMENT 215.21.5187.62309 $1,340 $0 OTHER CHARGES-CHARGEBACK 215.21.5187.62740 -$24,586 -$5,693 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 287 Total R ehab Construction Admin:$111,044 $92,395 $56,475 $55,977 -$498 Demolition/Vacant Lot OTHER CHARGES-CHARGEBACK 215.21.5192.62740 $1,361 $0 Total Demo lition/Vacant Lo t:$1,361 $0 Housing Code Compliance RENTAL OF AUTO-FLEET MAINTENANCE 215.21.5204.62305 $7,160 $0 RENTAL OF AUTO REPLACEMENT 215.21.5204.62309 $2,485 $0 OTHER CHARGES-CHARGEBACK 215.21.5204.62740 $280,159 $341,609 $0 Total Housing Code Compliance:$289,804 $341,609 $0 $0 $0 Grafti Removal Program RENTAL OF AUTO-FLEET MAINTENANCE 215.21.5206.62305 $301 $0 OTHER CHARGES-CHARGEBACK 215.21.5206.62740 $37,233 $0 Total Grafti Removal P rogram:$37,534 $0 $0 $0 $0 Cdbg Administration ESTIMATED WAGES/BENEFITS 215.21.5220.61001 $0 $26,075 $26,075 REGULAR PAY 215.21.5220.61010 $125,257 $171,197 $346,597 $440,667 $94,070 PERMANENT PART-TIME 215.21.5220.61050 $49,363 $56,341 $68,911 $48,285 -$20,626 TERMINATION PAYOUTS 215.21.5220.61415 $0 $703 $0 HEALTH INSURANCE 215.21.5220.61510 $28,295 $34,935 $67,386 $79,327 $11,941 LIFE INSURANCE 215.21.5220.61615 $126 $144 $152 $141 -$11 IMRF 215.21.5220.61710 $14,524 $18,947 $20,112 $16,185 -$3,927 SOCIAL SECURITY 215.21.5220.61725 $13,068 $13,755 $25,762 $30,337 $4,575 MEDICARE 215.21.5220.61730 $3,056 $3,217 $6,026 $7,095 $1,069 SEASONAL EMPLOYEES 215.21.5220.61060 $43,033 $0 $0 ADVERTISING 215.21.5220.62205 $152 $192 $1,000 $1,000 $0 PRINTING 215.21.5220.62210 $0 $117 $0 POSTAGE CHARGEBACKS 215.21.5220.62275 $1 $0 $350 $350 $0 COURIER CHARGES 215.21.5220.62285 $0 $0 $150 $150 $0 TRAINING & TRAVEL 215.21.5220.62295 $30 $100 $1,500 $2,500 $1,000 IT COMPUTER SOFTWARE 215.21.5220.62340 $1,961 $0 MEMBERSHIP DUES 215.21.5220.62360 $1,440 $940 $0 COPY MACHINE CHARGES 215.21.5220.62380 $0 $0 $800 $800 $0 OFFICE SUPPLIES 215.21.5220.65095 $0 $300 $400 $400 $0 OTHER PROGRAM COSTS 215.21.5220.62490 $13,020 $9,239 $2,115,000 $2,201,376 $86,376 FITNESS INCENTIVE 215.21.5220.65141 $210 $210 $0 OTHER CHARGES-CHARGEBACK 215.21.5220.62740 -$79,434 -$76,924 $0 TRANSFER TO INSURANCE 215.21.5220.66130 $18,229 $0 Total C dbg Administration:$232,330 $233,413 $2,654,146 $2,854,688 $200,542 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 288 Cdbg-Cv OVERTIME PAY 215.21.5226.61110 $266 $0 IMRF 215.21.5226.61710 $22 $0 SOCIAL SECURITY 215.21.5226.61725 $17 $0 MEDICARE 215.21.5226.61730 $4 $0 SERVICE AGREEMENTS/ CONTRACTS 215.21.5226.62509 $21,000 $0 $500,000 $300,000 -$200,000 OTHER PROGRAM COSTS 215.21.5226.62490 $3,319 $400,000 $375,000 -$25,000 SUMMER YOUTH EMPLOYMENT 215.21.5226.63045 $150,092 $0 CONNECTION FOR HOMELESS 215.21.5226.62970 $386,398 $0 DIRECT FINANCIAL ASSISTANCE TO BUSINESSES 215.21.5226.63065 $46,500 $86,150 $0 CHILDCARE NETWORK EVANSTON 215.21.5226.63067 $25,000 $0 PUBLIC SERVICE - Curt's Cafe 215.21.5226.63166 $115,957 $0 OTHER CHARGES-CHARGEBACK 215.21.5226.62740 $59,277 $93,231 $0 Total C dbg-Cv:$126,777 $860,454 $900,000 $675,000 -$225,000 Public Services SUMMER YOUTH EMPLOYMENT 215.21.5240.63045 $41,848 $0 EVANSTON SCHOLARS 215.21.5240.63072 $15,000 $0 GIRL SCOUTS MAKING CHOICE 215.21.5240.62930 $7,000 $0 J AMES MORAN CENTER 215.21.5240.62935 $26,000 $50,000 $0 YOUTH JOB CENTER OF EVANSTON 215.21.5240.62945 $23,338 $0 IMPACT BEHAVIORAL HLT PTNRS (COMMUNITY UNITY 1)215.21.5240.62954 $10,000 $0 YWCA SHELTER PROGRAM 215.21.5240.62955 $29,000 $35,000 $0 INTERFAITH ACTION COUNCIL 215.21.5240.62960 $19,000 $42,500 $0 BOOKS AND BREAKFAST 215.21.5240.62961 $12,000 $0 CONNECTION FOR HOMELESS 215.21.5240.62970 $19,000 $0 NORTH SHORE SENIOR CENTER 215.21.5240.62980 $8,500 $23,750 $0 MEALS AT HOME 215.21.5240.63120 $14,000 $30,000 $0 OPEN STUDIO PROJECT 215.21.5240.63125 $4,000 $0 FAMILY FOCUS 215.21.5240.67030 $20,000 $102,326 $0 SHORE COMMUNITY SERVICES 215.21.5240.67070 $5,000 $0 Total P ublic Services:$253,686 $283,576 $0 $0 $0 Economic Development DIRECT FINANCIAL ASSISTANCE TO BUSINESSES 215.21.5260.63065 $0 $30,000 $75,000 $75,000 $0 EVANSTON COMMUNITY DEV CORP 215.21.5260.63066 $30,000 $14,994 $0 Total Economic Development:$30,000 $44,994 $75,000 $75,000 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 289 Public Facilities INFANT WELFARE SOCIETY 215.21.5275.62890 $8,002 $0 REBA REPLACE EARLY LEARNING CENTER 215.21.5275.62946 $976 $0 Total P ublic Facilities:$8,978 $0 $0 $0 $0 Total Community Develo pment:$1,698,646 $2,332,783 $3,685,621 $3,660,665 -$24,956 Total Expenditures:$1,698,646 $2,332,783 $3,685,621 $3,660,665 -$24,956 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 290 CDBG Loan Fund 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-elig ible homeowners to demolish unsafe g arages and dangerous trees. Funds are prioritized for properties with code violations, as well as for energy efciency 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 elig ible 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. Summary The City of Evanston is projecting $100K of revenue in FY2023, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 85.7% or $150K to $325K in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $100K $200K $300K $400K City of Evanston | Budget Book 2023 Page 291 Fund B alance Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $50K $100K $150K $200K $250K $300K $350K Revenues by Source Revenue Source Other Revenue $74,016 $172,476 $100,000 $100,000 $0 0% Interest Income $2,388 $0 $0 N/A Total Revenue Source:$76,404 $172,476 $100,000 $100,000 $0 0% N ame FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Expenditures by Expense Type Expense Objects Services and Suppli es $120,956 $44,370 $175,000 $325,000 $150,000 85.7% Miscellaneous $9 $0 N/A Total Expense Objects:$120,964 $44,370 $175,000 $325,000 $150,000 85.7% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 292 Line Item Detail - Revenue Revenue Community Development CITY REHAB REPAYMENTS 220.21.5280.56600 $66,950 $167,743 $100,000 $100,000 $0 INVESTMENT INCOME 220.21.5280.56501 $2,388 $0 $0 CITY REHAB REPAYMENTS 220.21.5285.56600 $5,749 $4,733 $0 CITY REHAB REPAYMENTS 220.21.5290.56600 $1,316 $0 Total Community Development:$76,404 $172,476 $100,000 $100,000 $0 Total Revenue:$76,404 $172,476 $100,000 $100,000 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses Expenditures Community Development REHAB LOANS 220.21.5280.65535 $120,956 $16,710 $175,000 $175,000 $0 OTHER PROGRAM COSTS 220.21.5280.62490 $9 $0 REHAB LOANS 220.21.5285.65535 $0 $27,660 $150,000 $150,000 Total Community Development:$120,964 $44,370 $175,000 $325,000 $150,000 Total Expenditures:$120,964 $44,370 $175,000 $325,000 $150,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 293 HOME Fund 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). Summary The City of Evanston is projecting $675.15K of revenue in FY2023, which represents a 19.4% increase over the prior year. Budgeted expenditures are projected to increase by 14.5% or $83.09K to $654.84K in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $200K $400K $600K $800K City of Evanston | Budget Book 2023 Page 294 Fund B alance Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $10K $20K $30K $40K $50K Revenues by Source Projected 2023 Revenues by Source Intergovernmental Revenue (96.3%)Intergovernmental Revenue (96.3%) Intergovernmental Revenue (96.3%) Other Revenue (3.7%)Other Revenue (3.7%) Other Revenue (3.7%) Interest Income (0.02%)Interest Income (0.02%) Interest Income (0.02%) Revenue Source Charges for Services $31,207 $34,189 $0 N/A N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 295 Intergovernmental Revenue $427,547 $504,714 $540,453 $650,000 $109,547 20.3% Other Revenue $12,334 $7,961 $25,000 $25,000 $0 0% Interest Income $115 $94 $150 $150 $0 0% Total Revenue Source:$471,203 $546,958 $565,603 $675,150 $109,547 19.4% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Services and Supplies (88.9%)Services and Supplies (88.9%) Services and Supplies (88.9%) Salary and Benefits (10.8%)Salary and Benefits (10.8%) Salary and Benefits (10.8%) Miscellaneous (0.3%)Miscellaneous (0.3%) Miscellaneous (0.3%) Expense Objects Sal ary and Benets $12,521 $62,035 $70,680 $70,572 -$108 -0.2% Services and Suppl ies $411,196 $488,949 $500,565 $582,266 $81,701 16.3% Miscellaneous $48 $102 $500 $2,000 $1,500 300% Insurance and Other Chargebacks $25,398 -$2,965 $0 N/A Total Expense Objects:$449,163 $548,120 $571,745 $654,838 $83,093 14.5% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 296 Line Item Detail - Revenue Revenue Community Development Home Fund PROGRAM REIMBURSEMENTS - HUD PROGRAMS 240.21.5430.56001 $427,547 $504,714 $540,453 $650,000 $109,547 CITY REHAB REPAYMENTS 240.21.5430.56600 $6,195 $0 Total Home Fund:$427,547 $510,908 $540,453 $650,000 $109,547 Home Rehab Loan INVESTMENT INCOME 240.21.5440.56501 $115 $94 $150 $150 $0 Total Home Rehab Loan:$115 $94 $150 $150 $0 HOME Acquisition and Financing INTEREST INCOME ON LOANS/RECEIVABLES 240.21.5450.56571 $31,207 $34,189 $0 CITY REHAB REPAYMENTS 240.21.5450.56600 $12,334 $1,767 $25,000 $25,000 $0 Total HOME Acquisition and Financing:$43,541 $35,955 $25,000 $25,000 $0 Total Community Develo pment:$471,203 $546,958 $565,603 $675,150 $109,547 Total Revenue:$471,203 $546,958 $565,603 $675,150 $109,547 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses Expenditures Community Development Home Fund ESTIMATED WAGES/BENEFITS 240.21.5430.61001 $0 $4,774 $4,774 REGULAR PAY 240.21.5430.61010 $9,256 $44,585 $55,585 $56,584 $999 PERMANENT PART-TIME 240.21.5430.61050 $3,528 $0 TERMINATION PAYOUTS 240.21.5430.61415 $820 $0 HEALTH INSURANCE 240.21.5430.61510 $1,923 $5,964 $8,133 $2,992 -$5,141 LIFE INSURANCE 240.21.5430.61615 $4 $18 $20 $20 $0 IMRF 240.21.5430.61710 $653 $3,744 $2,690 $1,873 -$817 SOCIAL SECURITY 240.21.5430.61725 $556 $2,736 $3,446 $3,508 $62 MEDICARE 240.21.5430.61730 $130 $640 $806 $821 $15 TRAINING & TRAVEL 240.21.5430.62295 $0 $0 $500 $500 MEMBERSHIP DUES 240.21.5430.62360 $0 $0 $500 $500 $0 PERSONAL COMPUTER SOFTWARE 240.21.5430.64545 $590 $590 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 297 DEVELOPMENT GRANTS/FORGIVABLE LOANS 240.21.5430.65530 $200,000 $257,202 $281,201 $281,201 REHAB LOANS 240.21.5430.65535 $186,714 $0 $200,000 -$200,000 TENANT-BASED RENTAL ASSISTANCE 240.21.5430.65538 $23,830 $231,094 $300,000 $300,000 $0 OTHER PROGRAM COSTS 240.21.5430.62490 $48 $102 $500 $2,000 $1,500 OTHER CHARGES- CHARGEBACK 240.21.5430.62740 $24,504 -$2,965 $0 TRANSFER TO INSURANCE 240.21.5430.66130 $894 $0 Total Home Fund:$449,101 $548,058 $571,680 $654,773 $83,093 Home Rehab Loan BANK SERVICE CHARGES 240.21.5440.62705 $62 $63 $65 $65 $0 Total Home Rehab Loan:$62 $63 $65 $65 $0 Total Community Develo pment:$449,163 $548,120 $571,745 $654,838 $83,093 Total Expenditures:$449,163 $548,120 $571,745 $654,838 $83,093 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 298 Affordable Housing Fund 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 prog ram 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 Manag ement 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. Summary The City of Evanston is projecting $330.1K of revenue in FY2023, which represents a 62.5% decrease over the prior year. Budgeted expenditures are projected to decrease by 23.1% or $579K to $1.93M in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $1M $2M $3M City of Evanston | Budget Book 2023 Page 299 Fund B alance Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $1M $2M $3M $4M $5M Revenues by Source Projected 2023 Revenues by Source Intergovernmental Revenue (43.9%)Intergovernmental Revenue (43.9%) Intergovernmental Revenue (43.9%) Other Revenue (39.6%)Other Revenue (39.6%) Other Revenue (39.6%) Other Taxes (15.1%)Other Taxes (15.1%) Other Taxes (15.1%) Interest Income (1.4%)Interest Income (1.4%) Interest Income (1.4%) Revenue Source Other Taxes $76,650 $15,453 $75,000 $50,000 -$25,000 -33.3% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 300 Intergovernmental Revenue $255,300 $623,955 $658,000 $145,000 -$513,000 -78% Other Revenue $655,417 $129,167 $140,600 $130,600 -$10,000 -7.1% Interest Income $27,280 $7,429 $5,700 $4,500 -$1,200 -21.1% Total Revenue Source:$1,014,647 $776,003 $879,300 $330,100 -$549,200 -62.5% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Services and Supplies (81.2%)Services and Supplies (81.2%) Services and Supplies (81.2%) Community Sponsored Organizations (8.6%)Community Sponsored Organizations (8.6%) Community Sponsored Organizations (8.6%) Salary and Benefits (6.8%)Salary and Benefits (6.8%) Salary and Benefits (6.8%) Miscellaneous (2.8%)Miscellaneous (2.8%) Miscellaneous (2.8%) Insurance and Other Chargebacks (0.6%)Insurance and Other Chargebacks (0.6%) Insurance and Other Chargebacks (0.6%) Expense Objects Sal ary and Benets $118,297 $177,649 $180,075 $130,126 -$49,949 -27.7% Services and Suppl ies $398,862 $1,294,027 $2,065,050 $1,565,000 -$500,050 -24.2% Miscellaneous $406,628 $19,419 $67,500 $53,500 -$14,000 -20.7% Capital Outlay $2,800 $4,200 $10,000 -$10,000 -100% Community Sponsored Organi zations $246,094 $653,747 $166,000 $166,000 $0 0% Insurance and Other Chargebacks -$34,215 -$44,875 $17,000 $12,000 -$5,000 -29.4% Total Expense Objects:$1,138,467 $2,104,167 $2,505,625 $1,926,626 -$578,999 -23.1% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Line Item Detail - Revenue City of Evanston | Budget Book 2023 Page 301 Revenue Community Development Emergency Solutio ns Grant PROGRAM REIMBURSEMENTS - HUD PROGRAMS 250.21.2128.56001 $0 $158,000 $145,000 -$13,000 Total Emergency So lutions Grant:$0 $158,000 $145,000 -$13,000 Esg-Cv PROGRAM REIMBURSEMENTS - HUD PROGRAMS 250.21.2129.56001 $246,539 $512,485 $500,000 -$500,000 CHARGEBACK REVENUE 250.21.2129.56158 $0 $10,000 -$10,000 Total Esg-Cv:$246,539 $512,485 $510,000 $0 -$510,000 Nsp-General Administration NSP2 GRANT REVENUE 250.21.5005.55306 $8,761 $9,445 $0 INVESTMENT INCOME 250.21.5005.56501 $0 $1,200 -$1,200 Total Nsp-General Administration:$8,761 $9,445 $1,200 $0 -$1,200 Affordable Housing AFFORDABLE HOUSING DEMOLITION TAX 250.21.5465.51631 $76,650 $15,453 $75,000 $50,000 -$25,000 FEMA 250.21.5465.55265 $102,025 $0 DEVELOPER CONTRIBUTIONS 250.21.5465.56111 $650,000 $125,000 $125,000 $125,000 $0 CITY REHAB REPAYMENTS 250.21.5465.56600 $5,417 $4,167 $5,600 $5,600 $0 INVESTMENT INCOME 250.21.5465.56501 $27,280 $7,429 $4,500 $4,500 $0 Total Affordable Ho using:$759,347 $254,073 $210,100 $185,100 -$25,000 Total Community Develo pment:$1,014,647 $776,003 $879,300 $330,100 -$549,200 Total Revenue:$1,014,647 $776,003 $879,300 $330,100 -$549,200 N ameName Acco unt IDAccount ID FY2020 Actual FY2020 Actual FY2021 Actual FY2021 Actual FY2022 Ado pted Budget FY2022 Ado pted Budget FY2023 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses Expenditures Community Development Emergency Solutio ns Grant OTHER PROGRAM COSTS 250.21.2128.62490 $5 $0 COMMUNITY SPONSORED ORGANIZATIONS 250.21.2128.67010 $146,182 $146,000 $146,000 $0 OTHER CHARGES- CHARGEBACK 250.21.2128.62740 $12,888 $12,000 $12,000 $0 Total Emergency So lutions Grant:$0 $159,076 $158,000 $158,000 $0 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 302 Esg-Cv SERVICE AGREEMENTS/ CONTRACTS 250.21.2129.62509 $0 $500,000 -$500,000 HMIS 250.21.2129.65500 $16,639 $0 OTHER PROGRAM COSTS 250.21.2129.62490 $0 $10,000 -$10,000 CONNECTIONS FOR THE HOMELESS 250.21.2129.67110 $239,662 $490,577 $0 OTHER CHARGES- CHARGEBACK 250.21.2129.62740 $6,877 $1,881 $0 Total Esg-Cv:$246,539 $509,097 $510,000 $0 -$510,000 Nsp-General Administration BANK SERVICE CHARGES 250.21.5005.62705 $0 $0 $50 -$50 PERSONAL COMPUTER SOFTWARE 250.21.5005.64545 $1,860 $1,860 $0 OTHER PROGRAM COSTS 250.21.5005.62490 $105 $230 $5,000 -$5,000 SITE MAINTENAN CE 250.21.5005.62489 $2,800 $4,200 $10,000 -$10,000 OTHER CHARGES- CHARGEBACK 250.21.5005.62740 $3,996 $3,155 $5,000 -$5,000 Total Nsp-General Administration:$8,761 $9,445 $20,050 $0 -$20,050 Affordable Housing REGULAR PAY 250.21.5465.61010 $88,115 $130,695 $139,517 $105,592 -$33,925 PERMANENT PART-TIME 250.21.5465.61050 $3,528 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)250.21.5465.61430 $0 $1,580 $0 HEALTH INSURANCE 250.21.5465.61510 $14,697 $20,200 $22,260 $12,619 -$9,641 VISION INSURANCE 250.21.5465.61513 $19 $19 -$19 LIFE INSURANCE 250.21.5465.61615 $112 $127 $133 $74 -$59 AUTO ALLOWANCE 250.21.5465.61625 $622 $934 $934 -$934 CELL PHONE ALLOWANCE 250.21.5465.61626 $225 $108 $247 $247 IMRF 250.21.5465.61710 $7,252 $10,946 $6,753 $3,496 -$3,257 SOCIAL SECURITY 250.21.5465.61725 $5,887 $7,665 $8,422 $6,563 -$1,859 MEDICARE 250.21.5465.61730 $1,386 $1,846 $2,037 $1,535 -$502 SEASONAL EMPLOYEES 250.21.5465.61060 $11,870 $0 IT COMPUTER SOFTWARE 250.21.5465.62340 $841 $0 BANK SERVICE CHARGES 250.21.5465.62705 $75 $86 $0 FOOD 250.21.5465.65025 $188 $0 WAITLIST MANAGEMENT 250.21.5465.65496 $38,675 $30,000 $45,000 $55,000 $10,000 LANDLORD-TENANT 250.21.5465.65497 $44,525 $46,800 $85,000 $85,000 $0 EMERGENCY HOTEL VOUCHERS 250.21.5465.65498 $829 $23,207 $10,000 -$10,000 HMIS 250.21.5465.65500 $0 $0 $25,000 $25,000 $0 DEVELOPMENT GRANTS/FORGIVABLE LOANS 250.21.5465.65530 $300,000 $1,175,436 $1,000,000 $1,000,000 $0 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 303 REHAB LOANS 250.21.5465.65535 $0 $0 $400,000 $400,000 $0 OTHER PROGRAM COSTS 250.21.5465.62490 $405,723 $16,875 $50,000 $50,000 $0 MISCELLANEOUS 250.21.5465.62770 $800 $590 $2,500 $3,500 $1,000 SENIOR HOUSING STUDY EXPENSE 250.21.5465.63074 $1,718 $0 HANDYMAN PROGRAM 250.21.5465.63095 $6,432 $16,988 $20,000 $20,000 $0 OTHER CHARGES- CHARGEBACK 250.21.5465.62740 -$45,087 -$62,800 $0 Total Affordable Ho using:$883,167 $1,426,549 $1,817,575 $1,768,626 -$48,949 Total Community Develo pment:$1,138,467 $2,104,167 $2,505,625 $1,926,626 -$578,999 Total Expenditures:$1,138,467 $2,104,167 $2,505,625 $1,926,626 -$578,999 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 304 Debt Service Fund 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 directly by those funds. Summary The City of Evanston is projecting $15.81M of revenue in FY2023, which represents a 0.7% increase over the prior year. B udgeted expenditures are projected to increase by 0.7% or $113.65K to $15.8M in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $10M $20M $30M Fund B alance Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $250K $500K $750K $1M $1.25M $1.5M $1.75M City of Evanston | Budget Book 2023 Page 305 Revenues by Source Projected 2023 Revenues by Source Property Taxes (81.5%)Property Taxes (81.5%) Property Taxes (81.5%) Interfund Transfers (18.5%)Interfund Transfers (18.5%) Interfund Transfers (18.5%) Interest Income (0.06%)Interest Income (0.06%) Interest Income (0.06%) Revenue Source Property Taxes $12,814,109 $14,457,696 $13,436,256 $12,878,258 -$557,998 -4.2% Other Revenue $12,018,001 $4,007,188 $0 $0 $0 0% Interest Income $24,864 $14,057 $1,500 $10,000 $8,500 566.7% Interfund Transfers $3,319,053 $1,197,420 $2,267,041 $2,918,969 $651,928 28.8% Total Revenue Source:$28,176,027 $19,676,360 $15,704,797 $15,807,227 $102,430 0.7% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 306 Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Debt Service (100%)Debt Service (100%) Debt Service (100%) Services and Supplies (0.04%)Services and Supplies (0.04%) Services and Supplies (0.04%) Expense Objects Services and Suppli es $97,523 $56,520 $0 $6,600 $6,600 N/A Debt Service $27,802,360 $18,888,727 $15,690,075 $15,797,123 $107,048 0.7% Total Expense Objects:$27,899,883 $18,945,247 $15,690,075 $15,803,723 $113,648 0.7% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Line Item Detail - Revenue Revenue N on-Departmental General Administration PROPERTY TAXES 320.99.5560.51015 $12,814,109 $14,457,696 $13,436,256 $12,878,258 -$557,998 CHANGE IN APPRECIATION / DEPRECIATION ON INVESTMENTS 320.99.5560.56585 -$4,175 $0 REALIZED GAIN/LOSS 320.99.5560.56586 $0 -$23,272 $0 INVESTMENT INCOME 320.99.5560.56501 $24,864 $14,057 $1,500 $10,000 $8,500 FROM GENERAL FUND 320.99.5560.57005 $1,503,542 $0 $600,000 $600,000 TRANSFER FROM OTHER FUNDS 320.99.5560.57057 $637,500 $0 FROM DEMPSTER-DODGE TIF 320.99.5560.57087 $160,870 $158,928 $161,833 $164,483 $2,650 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 307 FROM CHICAGO-MAIN TIF 320.99.5560.57088 $230,610 $232,848 $234,763 $241,355 $6,592 FROM HOWARD RIDGE TIF 320.99.5560.57096 $143,113 $143,112 $323,113 $320,913 -$2,200 FROM SPECIAL ASSMT. FUND 320.99.5560.57110 $385,930 $397,320 $372,938 $363,360 -$9,578 FROM CROWN CONSTRUCTION FUND 320.99.5560.57120 $0 $900,000 $945,000 $45,000 TRANSFER FROM SEWER FUND 320.99.5560.57165 $257,488 $265,212 $274,394 $283,858 $9,464 Total General Administration:$16,158,026 $15,641,725 $15,704,797 $15,807,227 $102,430 2010 A Bonds BOND PROCEEDS 320.99.5711.56060 $3,128,673 $0 BOND PREMIUM 320.99.5711.56061 $608,155 $0 Total 2010 A Bo nds:$3,736,828 $0 2011 A Bonds BOND PROCEEDS 320.99.5713.56060 $6,963,821 $0 BOND PREMIUM 320.99.5713.56061 $1,317,351 $0 Total 2011 A Bonds:$8,281,173 $0 2012 A Bonds BOND PROCEEDS 320.99.5714.56060 $3,569,500 $0 BOND PREMIUM 320.99.5714.56061 $465,136 $0 Total 2012 A Bonds:$4,034,636 $0 Total Non-Departmental:$28,176,027 $19,676,360 $15,704,797 $15,807,227 $102,430 Total Revenue:$28,176,027 $19,676,360 $15,704,797 $15,807,227 $102,430 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses Expenditures N on-Departmental 2023 Bonds DEBT SERVICE- INTEREST 320.99.5611.68315 $0 $600,000 $600,000 Total 2023 Bonds:$0 $600,000 $600,000 General Administration FISCAL AGENT SERVICES 320.99.5560.62350 $6,300 $6,500 $6,500 BANK SERVICE CHARGES 320.99.5560.62705 $41 $35 $100 $100 Total General Administration:$41 $6,335 $0 $6,600 $6,600 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 308 2018A Bonds FISCAL AGENT SERVICES 320.99.5601.62350 $350 $0 DEBT SERVICE- PRINCIPAL 320.99.5601.68305 $0 $570,000 $595,000 $25,000 DEBT SERVICE- INTEREST 320.99.5601.68315 $998,869 $998,869 $998,869 $970,268 -$28,601 Total 2018A Bonds:$999,219 $998,869 $1,568,869 $1,565,268 -$3,601 2018B Bonds FISCAL AGENT SERVICES 320.99.5602.62350 $350 $0 DEBT SERVICE- PRINCIPAL 320.99.5602.68305 $0 $105,263 $108,187 $2,924 DEBT SERVICE- INTEREST 320.99.5602.68315 $400,468 $400,468 $400,468 $395,205 -$5,263 Total 2018B Bonds:$400,818 $400,468 $505,731 $503,392 -$2,339 2018C Bonds FISCAL AGENT SERVICES 320.99.5603.62350 $350 $0 DEBT SERVICE- PRINCIPAL 320.99.5603.68305 $888,911 $917,988 $589,838 $618,915 $29,077 DEBT SERVICE- INTEREST 320.99.5603.68315 $306,466 $262,021 $216,122 $186,630 -$29,492 Total 2018C Bonds:$1,195,727 $1,180,009 $805,960 $805,545 -$415 2018D Bonds FISCAL AGENT SERVICES 320.99.5604.62350 $350 $0 DEBT SERVICE- PRINCIPAL 320.99.5604.68305 $0 $180,000 $185,000 $5,000 DEBT SERVICE- INTEREST 320.99.5604.68315 $143,113 $143,113 $143,113 $135,913 -$7,200 Total 2018D Bo nds:$143,463 $143,113 $323,113 $320,913 -$2,200 2019A Bonds FISCAL AGENT SERVICES 320.99.5605.62350 $350 $0 DEBT SERVICE- PRINCIPAL 320.99.5605.68305 $0 $330,000 $350,000 $20,000 DEBT SERVICE- INTEREST 320.99.5605.68315 $637,500 $637,500 $637,500 $621,000 -$16,500 Total 2019A Bonds:$637,850 $637,500 $967,500 $971,000 $3,500 2019B Bonds FISCAL AGENT SERVICES 320.99.5606.62350 $350 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 309 DEBT SERVICE- PRINCIPAL 320.99.5606.68305 $211,396 $222,378 $233,360 $247,086 $13,726 DEBT SERVICE- INTEREST 320.99.5606.68315 $351,000 $340,430 $329,311 $317,643 -$11,668 Total 2019B Bonds:$562,746 $562,808 $562,671 $564,729 $2,058 2020A Bonds DEBT SERVICE- PRINCIPAL 320.99.5607.68305 $0 $100,000 $130,000 $30,000 DEBT SERVICE- INTEREST 320.99.5607.68315 $188,501 $167,850 $162,850 -$5,000 Total 2020A Bonds:$188,501 $267,850 $292,850 $25,000 2020B Bonds DEBT SERVICE- PRINCIPAL 320.99.5608.68305 $0 $867,398 $867,398 DEBT SERVICE- INTEREST 320.99.5608.68315 $354,196 $397,048 $403,174 $6,126 Total 2020B Bonds:$354,196 $397,048 $1,270,572 $873,524 2021 Bonds BOND ISSUANCE COSTS 320.99.5609.62716 $1,000 $0 DEBT SERVICE- PRINCIPAL 320.99.5609.68305 $0 $350,000 $773,400 $423,400 DEBT SERVICE- INTEREST 320.99.5609.68315 $0 $353,442 $319,562 -$33,880 Total 2021 Bonds:$0 $1,000 $703,442 $1,092,962 $389,520 2010 A Bonds FISCAL AGENT SERVICES 320.99.5711.62350 $350 $0 BOND ISSUANCE COSTS 320.99.5711.62716 $28,158 $0 DEBT SERVICE- PRINCIPAL 320.99.5711.68305 $4,060,000 $0 DEBT SERVICE- INTEREST 320.99.5711.68315 $135,600 $0 Total 2010 A Bo nds:$4,224,108 $0 $0 $0 $0 2011 A Bonds FISCAL AGENT SERVICES 320.99.5713.62350 $350 $0 BOND ISSUANCE COSTS 320.99.5713.62716 $62,674 $0 DEBT SERVICE- PRINCIPAL 320.99.5713.68305 $8,823,515 $0 DEBT SERVICE- INTEREST 320.99.5713.68315 $339,674 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 310 Total 2011 A Bonds:$9,226,214 $0 $0 $0 $0 2012 A Bonds FISCAL AGENT SERVICES 320.99.5714.62350 $350 $0 BOND ISSUANCE COSTS 320.99.5714.62716 $49,186 $0 DEBT SERVICE- PRINCIPAL 320.99.5714.68305 $645,000 $700,000 $0 DEBT SERVICE- INTEREST 320.99.5714.68315 $161,288 $99,341 $0 Total 2012 A Bonds:$806,638 $848,526 $0 $0 $0 2013A Bonds FISCAL AGENT SERVICES 320.99.5715.62350 $350 $0 DEBT SERVICE- PRINCIPAL 320.99.5715.68305 $500,000 $520,000 $545,000 $565,000 $20,000 DEBT SERVICE- INTEREST 320.99.5715.68315 $344,924 $324,924 $304,124 $282,324 -$21,800 Total 2013A Bonds:$845,274 $844,924 $849,124 $847,324 -$1,800 2013 B Bonds FISCAL AGENT SERVICES 320.99.5716.62350 $350 $0 DEBT SERVICE- PRINCIPAL 320.99.5716.68305 $1,765,000 $1,788,893 $1,838,117 $1,892,504 $54,387 DEBT SERVICE- INTEREST 320.99.5716.68315 $273,009 $218,412 $164,725 $109,562 -$55,163 Total 2013 B Bonds:$2,038,359 $2,007,305 $2,002,842 $2,002,066 -$776 2014A G.O. Bonds FISCAL AGENT SERVICES 320.99.5717.62350 $350 $0 DEBT SERVICE- PRINCIPAL 320.99.5717.68305 $400,000 $415,000 $430,000 $450,000 $20,000 DEBT SERVICE- INTEREST 320.99.5717.68315 $293,362 $277,363 $256,613 $235,113 -$21,500 Total 2014A G.O. Bo nds:$693,712 $692,363 $686,613 $685,113 -$1,500 2015 B Bonds FISCAL AGENT SERVICES 320.99.5718.62350 $350 $0 DEBT SERVICE- PRINCIPAL 320.99.5718.68305 $1,750,000 $1,750,000 $1,725,000 -$1,725,000 DEBT SERVICE- INTEREST 320.99.5718.68315 $121,750 $86,750 $51,750 -$51,750 Total 2015 B Bonds:$1,872,100 $1,836,750 $1,776,750 $0 -$1,776,750 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 311 2015 A Bonds FISCAL AGENT SERVICES 320.99.5719.62350 $350 $0 DEBT SERVICE- PRINCIPAL 320.99.5719.68305 $320,000 $330,000 $345,000 $355,000 $10,000 DEBT SERVICE- INTEREST 320.99.5719.68315 $231,906 $219,106 $205,906 $192,106 -$13,800 Total 2015 A Bonds:$552,256 $549,106 $550,906 $547,106 -$3,800 2016A Bonds FISCAL AGENT SERVICES 320.99.5731.62350 $350 $0 DEBT SERVICE- PRINCIPAL 320.99.5731.68305 $405,000 $425,000 $435,000 $455,000 $20,000 DEBT SERVICE- INTEREST 320.99.5731.68315 $239,088 $226,938 $214,188 $196,788 -$17,400 Total 2016A Bonds:$644,438 $651,938 $649,188 $651,788 $2,600 2016B Bonds FISCAL AGENT SERVICES 320.99.5732.62350 $350 $0 DEBT SERVICE- PRINCIPAL 320.99.5732.68305 $730,000 $745,000 $770,000 $790,000 $20,000 DEBT SERVICE- INTEREST 320.99.5732.68315 $159,350 $144,750 $122,400 $99,300 -$23,100 Total 2016B Bonds:$889,700 $889,750 $892,400 $889,300 -$3,100 2017A Bonds FISCAL AGENT SERVICES 320.99.5733.62350 $350 $0 DEBT SERVICE- PRINCIPAL 320.99.5733.68305 $455,000 $485,000 $500,000 $520,000 $20,000 DEBT SERVICE- INTEREST 320.99.5733.68315 $371,975 $353,775 $334,375 $314,375 -$20,000 Total 2017A Bonds:$827,325 $838,775 $834,375 $834,375 $0 2017B Bonds FISCAL AGENT SERVICES 320.99.5734.62350 $350 $0 DEBT SERVICE- PRINCIPAL 320.99.5734.68305 $763,102 $776,893 $795,281 $809,072 $13,791 DEBT SERVICE- INTEREST 320.99.5734.68315 $184,616 $169,354 $153,816 $137,910 -$15,906 Total 2017B Bonds:$948,068 $946,247 $949,097 $946,982 -$2,115 2017C Bonds FISCAL AGENT SERVICES 320.99.5735.62350 $350 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 312 DEBT SERVICE- PRINCIPAL 320.99.5735.68305 $230,000 $235,000 $245,000 $260,000 $15,000 DEBT SERVICE- INTEREST 320.99.5735.68315 $161,480 $156,765 $151,596 $145,838 -$5,758 Total 2017C Bonds:$391,830 $391,765 $396,596 $405,838 $9,242 TIF ESCROW AGENT 320.99.5900.65000 $3,975,000 $0 Total TIF:$3,975,000 $0 Total Non- Departmental:$27,899,883 $18,945,247 $15,690,075 $15,803,723 $113,648 Total Expenditures:$27,899,883 $18,945,247 $15,690,075 $15,803,723 $113,648 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 313 Tax Increment Financing (TIF) Funds The City of Evanston has ve active TIFs designed to leverage private sector growth by providing a funding mechanism for infrastructure improvements, workforce development and commercial property revitalization.   Revenue by Fund Budgeted and Historical Revenue by Fund Millions Dempster-Dodge TIF Fund Howard-Ridge TIF Fund West Evanston TIF Fund Chicago-Main TIF FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $1 $2 $3 $4 $5 $6 Howard-Ridge TIF Fund $1,243,480 $1,275,690 $1,105,766 $1,115,000 $9,234 0.8% West Evanston TIF Fund $1,714,311 $1,972,405 $1,465,000 $1,465,000 $0 0% Dempster-Dodge TIF Fund $271,102 $283,487 $160,000 $181,000 $21,000 13.1% Chicago-Main TIF $1,150,612 $1,210,380 $1,000,000 $2,882,500 $1,882,500 188.3% Total:$4,379,505 $4,741,961 $3,730,766 $5,643,500 $1,912,734 51.3% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 314 Expenditures by Fund Budgeted and Historical Expenditures by Fund Millions Five-Fifths Fund Dempster-Dodge TIF Fund Howard-Ridge TIF Fund Chicago-Main TIF West Evanston TIF Fund FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $2 $4 $6 $8 $10 Howard-Ridge TIF Fund $1,049,760 $1,265,916 $1,448,113 $1,430,913 -$17,200 -1.2% West Evanston TIF Fund $630,157 $493,821 $2,045,000 $3,940,000 $1,895,000 92.7% Dempster-Dodge TIF Fund $166,643 $170,746 $173,833 $176,483 $2,650 1.5% Chicago-Main TIF $512,694 $1,583,524 $1,609,763 $2,995,355 $1,385,592 86.1% Five-Fifths Fund $0 $0 $0 $100,000 $100,000 N/A Total:$2,359,254 $3,514,006 $5,276,709 $8,642,751 $3,366,042 63.8% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 315 Howard- Ridge TIF Fund 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 Howard Street and Chicago Avenue, on the east by the City of Evanston's boundaries and the Chicago Transit Authority (CTA) Red Line, on the south by City boundaries, and on the west by Ridge Avenue. The TIF District contains mixed residential uses, retail/commercial properties, and institutional uses. 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. Summary The City of Evanston is projecting $1.12M of revenue in FY2023, which represents a 0.8% increase over the prior year. Budgeted expenditures are projected to decrease by 1.2% or $17.2K to $1.43M in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $1M $2M $3M $4M $5M City of Evanston | Budget Book 2023 Page 316 Fund B alance Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $500K $1M $1.5M $2M $2.5M $3M Revenues by Source TIF Funds are supported by property taxes collected only on the increased value of property within the TIF area since the TIF was established.  Projected 2023 Revenues by Source Property Taxes (98.7%)Property Taxes (98.7%) Property Taxes (98.7%) Interest Income (0.9%)Interest Income (0.9%) Interest Income (0.9%) Other Revenue (0.4%)Other Revenue (0.4%) Other Revenue (0.4%) Revenue Source N ame FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 317 Property Taxes $1,207,019 $1,241,924 $1,100,000 $1,100,000 $0 0% Other Revenue $20,632 $27,382 $5,366 $5,000 -$366 -6.8% Interest Income $15,829 $6,384 $400 $10,000 $9,600 2,400% Total Revenue Source:$1,243,480 $1,275,690 $1,105,766 $1,115,000 $9,234 0.8% N ame FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Expenditures by Expense Type Spending from TIF funds is primarily infrastructure improvements and economic development programs within the TIF area. The interfund transfers category includes a small transfer to the General Fund to support administration of the TIF, and a transfer to the Debt Service Fund to pay for debt incurred on projects within the TIF area.  Budgeted Expenditures by Ex pense Type Capital Outlay (54.9%)Capital Outlay (54.9%) Capital Outlay (54.9%) Interfund Transfers (27.7%)Interfund Transfers (27.7%) Interfund Transfers (27.7%) Services and Supplies (17.5%)Services and Supplies (17.5%) Services and Supplies (17.5%) Expense Objects Services and Suppli es $352,869 $309,866 $265,000 $250,000 -$15,000 -5.7% Miscellaneous $731 $18,200 $0 N/A Capital Outlay $382,140 $719,738 $785,000 $785,000 $0 0% Interfund Transfers $314,020 $218,112 $398,113 $395,913 -$2,200 -0.6% Total Expense Objects:$1,049,760 $1,265,916 $1,448,113 $1,430,913 -$17,200 -1.2% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Line Item Detail - Revenue City of Evanston | Budget Book 2023 Page 318 Revenue N on-Departmental PROPERTY TAXES 330.99.5860.51015 $1,207,019 $1,241,924 $1,100,000 $1,100,000 $0 LOAN PROCEEDS 330.99.5860.56120 $6,632 $3,578 $5,366 $5,000 -$366 REALIZED GAIN/LOSS 330.99.5860.56586 $0 -$696 $0 PROPERTY SALES AND RENTAL - 721 Howard 330.99.5860.56704 $14,000 $24,500 $0 INVESTMENT INCOME 330.99.5860.56501 $15,829 $6,384 $400 $10,000 $9,600 Total Non-Departmental:$1,243,480 $1,275,690 $1,105,766 $1,115,000 $9,234 Total Revenue:$1,243,480 $1,275,690 $1,105,766 $1,115,000 $9,234 N ameName Acco unt IDAccount ID FY2020 Actual FY2020 Actual FY2021 Actual FY2021 Actual FY2022 Adopted Budget FY2022 Adopted Budget FY2023 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses Expenditures N on-Departmental CONSULTING SERVICES 330.99.5860.62185 $770 $5,719 $5,000 $5,000 $0 REAL ESTATE TAX PAYMENTS TO COUNTY 330.99.5860.62346 $0 $0 $25,000 $10,000 -$15,000 SERVICE AGREEMENTS/ CONTRACTS 330.99.5860.62509 $2,231 $0 BANK SERVICE CHARGES 330.99.5860.62705 $7 $8 $0 REVENUE SHARING AGREEMENTS 330.99.5860.62706 $348,922 $303,278 $230,000 $230,000 $0 NATURAL GAS 330.99.5860.64015 $938 $862 $5,000 $5,000 $0 OTHER PROGRAM COSTS 330.99.5860.62490 $731 $18,200 $0 DEVELOPER FEES 330.99.5860.62483 $372,390 $391,989 $785,000 $785,000 $0 OTHER IMPROVEMENTS 330.99.5860.65515 $9,750 $327,749 $0 TRANSFER TO GENERAL FUND 330.99.5860.66131 $30,000 $75,000 $75,000 $75,000 $0 TRANSFERS TO DEBT SERVICE FUND 330.99.5860.69320 $143,113 $143,112 $323,113 $320,913 -$2,200 TRANSFER TO PARKING FUND 330.99.5860.69505 $140,907 $0 Total Non-Departmental:$1,049,760 $1,265,916 $1,448,113 $1,430,913 -$17,200 Total Expenditures:$1,049,760 $1,265,916 $1,448,113 $1,430,913 -$17,200 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 319 West Evanston TIF Fund 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 Florence 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. Summary The City of Evanston is projecting $1.47M of revenue in FY2023, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 92.7% or $1.9M to $3.94M in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $1M $2M $3M $4M $5M City of Evanston | Budget Book 2023 Page 320 Fund B alance Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $1M $2M $3M $4M Revenues by Source TIF Funds are supported by property taxes collected only on the increased value of property within the TIF area since the TIF was established. Projected 2023 Revenues by Source Property Taxes (99%)Property Taxes (99%) Property Taxes (99%) Other Revenue (0.7%)Other Revenue (0.7%) Other Revenue (0.7%) Interest Income (0.3%)Interest Income (0.3%) Interest Income (0.3%) Revenue Source N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 321 Property Taxes $1,697,958 $1,795,432 $1,450,000 $1,450,000 $0 0% Other Revenue $10,283 $171,504 $11,000 $10,000 -$1,000 -9.1% Interest Income $6,071 $5,468 $4,000 $5,000 $1,000 25% Total Revenue Source:$1,714,311 $1,972,405 $1,465,000 $1,465,000 $0 0% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Expenditures by Expense Type Spending from TIF funds is primarily infrastructure improvements and economic development programs within the TIF area. The interfund transfers category includes a small transfer to the General Fund to support administration of the TIF. Budgeted Expenditures by Ex pense Type Capital Outlay (92.9%)Capital Outlay (92.9%) Capital Outlay (92.9%) Miscellaneous (5.1%)Miscellaneous (5.1%) Miscellaneous (5.1%) Interfund Transfers (1.9%)Interfund Transfers (1.9%) Interfund Transfers (1.9%) Services and Supplies (0.1%)Services and Supplies (0.1%) Services and Supplies (0.1%) Expense Objects Services and Suppli es $787 $68,184 $5,000 $5,000 $0 0% Miscellaneous $382,670 $18,000 $200,000 $200,000 $0 0% Capital Outlay $111,700 $0 $1,765,000 $3,660,000 $1,895,000 107.4% Interfund Transfers $135,000 $407,637 $75,000 $75,000 $0 0% Total Expense Objects:$630,157 $493,821 $2,045,000 $3,940,000 $1,895,000 92.7% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Line Item Detail - Revenue City of Evanston | Budget Book 2023 Page 322 Revenue PROPERTY TAXES 335.99.5870.51015 $1,697,958 $1,795,432 $1,450,000 $1,450,000 $0 PROPERTY SALES AND RENTAL - 1817 Church 335.99.5870.56710 $10,283 $171,504 $11,000 $10,000 -$1,000 INVESTMENT INCOME 335.99.5870.56501 $6,071 $5,468 $4,000 $5,000 $1,000 Total Revenue:$1,714,311 $1,972,405 $1,465,000 $1,465,000 $0 N ameName Acco unt IDAccount ID FY2020 Actual FY2020 Actual FY2021 Actual FY2021 Actual FY2022 Adopted Budget FY2022 Adopted Budget FY2023 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses Expenditures N on-Departmental CONSULTING SERVICES 335.99.5870.62185 $770 $68,065 $5,000 $5,000 $0 ADVERTISING 335.99.5870.62205 $89 $0 BANK SERVICE CHARGES 335.99.5870.62705 $17 $30 $0 OTHER PROGRAM COSTS 335.99.5870.62490 $18,000 $200,000 $200,000 $0 CONTRIBUTIONS TO OTHER FUNDS 335.99.5870.69210 $382,670 $0 OTHER IMPROVEMENTS 335.99.5870.65515 $111,700 $0 $1,765,000 $3,660,000 $1,895,000 TRANSFERS TO OTHER FUNDS 335.99.5870.66020 $100,000 $332,637 $0 TRANSFER TO GENERAL FUND 335.99.5870.66131 $35,000 $75,000 $75,000 $75,000 $0 Total Non-Departmental:$630,157 $493,821 $2,045,000 $3,940,000 $1,895,000 Total Expenditures:$630,157 $493,821 $2,045,000 $3,940,000 $1,895,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 323 Dempster- Dodge TIF Fund The City Council approved the creation of the Dempster-Dodg e 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. Summary The City of Evanston is projecting $181K of revenue in FY2023, which represents a 13.1% increase over the prior year. Budgeted expenditures are projected to increase by 1.5% or $2.65K to $176.48K in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $100K $200K $300K City of Evanston | Budget Book 2023 Page 324 Fund B alance Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $100K $200K $300K $400K Revenues by Source TIF Funds are supported by property taxes collected only on the increased value of property within the TIF area since the TIF was established. Projected 2023 Revenues by Source Property Taxes (99.4%)Property Taxes (99.4%) Property Taxes (99.4%) Interest Income (0.6%)Interest Income (0.6%) Interest Income (0.6%) Revenue Source N ame FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 325 Property Taxes $170,306 $282,948 $160,000 $180,000 $20,000 12.5% Interest Income $796 $539 $1,000 $1,000 N/A Interfund Transfers $100,000 $0 N/A Total Revenue Source:$271,102 $283,487 $160,000 $181,000 $21,000 13.1% N ame FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Expenditures by Expense Type Spending from TIF funds is primarily infrastructure improvements and economic development programs within the TIF area. The interfund transfers category includes a small transfer to the General Fund to support administration of the TIF, and a transfer to the Debt Service Fund to pay for debt incurred on capital improvement projects within the TIF area. Budgeted Expenditures by Ex pense Type Interfund Transfers (98.9%)Interfund Transfers (98.9%) Interfund Transfers (98.9%) Services and Supplies (1.1%)Services and Supplies (1.1%) Services and Supplies (1.1%) Expense Objects Services and Suppli es $773 $1,822 $2,000 $2,000 $0 0% Interfund Transfers $165,870 $168,924 $171,833 $174,483 $2,650 1.5% Total Expense Objects:$166,643 $170,746 $173,833 $176,483 $2,650 1.5% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Line Item Detail - Revenue N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 326 Revenue PROPERTY TAXES 340.99.5875.51015 $170,306 $282,948 $160,000 $180,000 $20,000 INVESTMENT INCOME 340.99.5875.56501 $796 $539 $1,000 $1,000 FROM WEST EVANSTON TIF 340.99.5875.57007 $100,000 $0 Total Revenue:$271,102 $283,487 $160,000 $181,000 $21,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses Expenditures CONSULTING SERVICES 340.99.5875.62185 $770 $1,819 $2,000 $2,000 $0 BANK SERVICE CHARGES 340.99.5875.62705 $2 $3 $0 TRANSFER TO GENERAL FUND 340.99.5875.66131 $5,000 $9,996 $10,000 $10,000 $0 TRANSFERS TO DEBT SERVICE FUND 340.99.5875.69320 $160,870 $158,928 $161,833 $164,483 $2,650 Total Expenditures:$166,643 $170,746 $173,833 $176,483 $2,650 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 327 Chicago- Main TIF Fund 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 Chicag o 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 issued for the project in 2021. Summary The City of Evanston is projecting $2.88M of revenue in FY2023, which represents a 188.3% increase over the prior year. Budgeted expenditures are projected to increase by 86.1% or $1.39M to $3M in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $1M $2M $3M $4M City of Evanston | Budget Book 2023 Page 328 Fund B alance Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $250K $500K $750K $1M $1.25M $1.5M Revenues by Source TIF Funds are supported by property taxes collected only on the increased value of property within the TIF area since the TIF was established. Projected 2023 Revenues by Source Other Revenue (65.2%)Other Revenue (65.2%) Other Revenue (65.2%) Property Taxes (34.7%)Property Taxes (34.7%) Property Taxes (34.7%) Interest Income (0.09%)Interest Income (0.09%) Interest Income (0.09%) Revenue Source N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 329 Property Taxes $1,145,555 $1,207,608 $1,000,000 $1,000,000 $0 0% Other Revenue $0 $0 $0 $1,880,000 $1,880,000 N/A Interest Income $5,057 $2,772 $2,500 $2,500 N/A Total Revenue Source:$1,150,612 $1,210,380 $1,000,000 $2,882,500 $1,882,500 188.3% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Capital Outlay (82.4%)Capital Outlay (82.4%) Capital Outlay (82.4%) Interfund Transfers (9.1%)Interfund Transfers (9.1%) Interfund Transfers (9.1%) Miscellaneous (8.3%)Miscellaneous (8.3%) Miscellaneous (8.3%) Services and Supplies (0.2%)Services and Supplies (0.2%) Services and Supplies (0.2%) Expense Objects Services and Suppli es $785 $1,835 $5,000 $5,000 $0 0% Miscellaneous $1,075,078 $250,000 $250,000 $0 0% Capital Outlay $251,299 $243,762 $1,090,000 $2,469,000 $1,379,000 126.5% Interfund Transfers $260,610 $262,848 $264,763 $271,355 $6,592 2.5% Total Expense Objects:$512,694 $1,583,524 $1,609,763 $2,995,355 $1,385,592 86.1% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Line Item Detail - Revenue Revenue N ame Account ID FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 330 N on-Departmental PROPERTY TAXES 345.99.3400.51015 $1,145,555 $1,207,608 $1,000,000 $1,000,000 $0 REIMBURSEMENTS 345.99.3400.53632 $0 $1,880,000 $1,880,000 INVESTMENT INCOME 345.99.3400.56501 $5,057 $2,772 $2,500 $2,500 Total Non- Departmental:$1,150,612 $1,210,380 $1,000,000 $2,882,500 $1,882,500 Total Revenue:$1,150,612 $1,210,380 $1,000,000 $2,882,500 $1,882,500 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses Expenditures CONSULTING SERVICES 345.99.3400.62185 $770 $1,819 $5,000 $5,000 $0 BANK SERVICE CHARGES 345.99.3400.62705 $15 $16 $0 OTHER PROGRAM COSTS 345.99.3400.62490 $9,950 $250,000 $250,000 $0 CONTRIBUTIONS TO OTHER FUNDS 345.99.3400.69210 $1,065,128 $0 OTHER IMPROVEMENTS 345.99.3400.65515 $251,299 $243,762 $1,090,000 $2,469,000 $1,379,000 TRANSFER TO GENERAL FUND 345.99.3400.66131 $30,000 $30,000 $30,000 $30,000 $0 TRANSFERS TO DEBT SERVICE FUND 345.99.3400.69320 $230,610 $232,848 $234,763 $241,355 $6,592 Total Expenditures:$512,694 $1,583,524 $1,609,763 $2,995,355 $1,385,592 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 331 Five Fifths Fund The City Council created the Five Fifths TIF in 2021 which comprises a signicant portion of the Fifth Ward.  The TIF includes the Civic Center, but not Ingraham Park. Additional information on this TIF is on the City's website at the link below. https://www.cityofevanston.org/business/tif-districts  Summary Actual Expenditures Budgeted Expenditures FY2021 FY2023 $0 $25K $50K $75K $100K $125K Fund B alance This is the rst year, the TIF has been included in the City's budget. Although property tax increment has not yet been generated, expenses have been budgeted to begin planning efforts. Projections Fund Balance FY2021 FY2022 FY2023 $-175000 $-150000 $-125000 $-100000 $-75000 $-50000 $-25000 $0 City of Evanston | Budget Book 2023 Page 332 Expenditures by Expense Type Expense Objects Services and Suppl ies $100,000 Total Expense Objects:$100,000 N ame FY2023 Adopted Budget City of Evanston | Budget Book 2023 Page 333 Special Service Area (SSA) Funds Special Service Areas are local tax districts that fund expanded services and programs through a localized property tax levy within contiguous areas. SSA-funded projects typically include but are not limited to: public way maintenance and beautication; district marketing and advertising; business retention/attraction, special events and promotional activities; auto and bike transit; security; façade improvements; and other commercial and economic development initiatives. The City currently has four active Special Service Areas. Revenue by Fund Budgeted and Historical 2023 Revenue by Fund Millions Special Service Area (SSA) #8 Special Service Area (SSA) #7 Special Service Area (SSA) #6 Special Service Area (SSA) #9 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $0.25 $0.5 $0.75 $1 $1.25 $1.5 Special Service Area (SSA) #9 $603,483 $603,035 $595,000 $801,750 $206,750 34.7% Special Service Area (SSA) #6 $225,143 $221,621 $221,000 $221,250 $250 0.1% Special Service Area (SSA) #7 $141,348 $144,260 $142,000 $142,200 $200 0.1% Special Service Area (SSA) #8 $59,768 $60,752 $60,200 $60,200 $0 0% Total:$1,029,742 $1,029,668 $1,018,200 $1,225,400 $207,200 20.3% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Expenditures by Fund City of Evanston | Budget Book 2023 Page 334 Budgeted and Historical 2023 Expenditures by Fund Millions Special Service Area (SSA) #8 Special Service Area (SSA) #7 Special Service Area (SSA) #6 Special Service Area (SSA) #9 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $1 $0.25 $0.5 $0.75 $1.25 Special Service Area (SSA) #9 $591,950 $595,125 $575,000 $575,000 $0 0% Special Service Area (SSA) #6 $226,412 $223,914 $221,000 $220,000 -$1,000 -0.5% Special Service Area (SSA) #7 $140,995 $135,898 $140,000 $140,000 $0 0% Special Service Area (SSA) #8 $58,722 $58,580 $60,200 $60,200 $0 0% Total:$1,018,079 $1,013,518 $996,200 $995,200 -$1,000 -0.1% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 335 SSA #6 Fund 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-prot corporation. Summary The City of Evanston is projecting $221.25K of revenue in FY2023, which represents a 0.1% increase over the prior year. Budgeted expenditures are projected to decrease by 0.5% or $1K to $220K in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $50K $100K $150K $200K $250K City of Evanston | Budget Book 2023 Page 336 Fund B alance Special Service Area funds generally do not carry a fund balance. Property taxes are remitted to the SSA managing organization on a quarterly basis.  Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $1K $2K $3K $4K $5K $6K Revenues by Source Revenues for SSA funds are solely from an additional property tax levied within the SSA boundaries.  Projected 2023 Revenues by Source Property Taxes (99.9%)Property Taxes (99.9%) Property Taxes (99.9%) Interest Income (0.1%)Interest Income (0.1%) Interest Income (0.1%) N ame FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 337 Revenue Source Property Taxes $224,827 $221,554 $221,000 $221,000 $0 0% Interest Income $316 $67 $250 $250 N/A Total Revenue Source:$225,143 $221,621 $221,000 $221,250 $250 0.1% N ame FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Expenditures by Expense Type For SSA funds, property taxes collected for the SSA are remitted fully on a quarterly basis to the SSA managing organization.  Expense Objects Services and Suppli es $226,412 $223,914 $221,000 $220,000 -$1,000 -0.5% Total Expense Objects:$226,412 $223,914 $221,000 $220,000 -$1,000 -0.5% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Line Item Detail - Revenue Revenue N on-Departmental PROPERTY TAXES 350.99.3500.51015 $224,827 $221,554 $221,000 $221,000 $0 INVESTMENT INCOME 350.99.3500.56501 $316 $67 $250 $250 Total Non- Departmental:$225,143 $221,621 $221,000 $221,250 $250 Total Revenue:$225,143 $221,621 $221,000 $221,250 $250 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses Expenditures N on-Departmental OTHER PROFESSIONAL SERVICES 350.99.3500.62272 $226,411 $223,914 $221,000 $220,000 -$1,000 BANK SERVICE CHARGES 350.99.3500.62705 $1 $0 $0 Total Non- Departmental:$226,412 $223,914 $221,000 $220,000 -$1,000 Total Expenditures:$226,412 $223,914 $221,000 $220,000 -$1,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 338 SSA #7 Fund 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 activities that range from street beautication (planters, street furniture, etc.) to programmatic needs (event management, marketing support, and org anizational manag ement).     Summary The City of Evanston is projecting $142.2K of revenue in FY2023, which represents a 0.1% increase over the prior year. Budgeted expenditures are projected to increase by 0% or N/A to $140K in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2020 FY2021 FY2022 FY2023 $0 $50K $100K $150K $200K City of Evanston | Budget Book 2023 Page 339 Fund B alance Special Service Area funds generally do not carry a high fund balance. Property taxes are remitted to the SSA managing organization on a quarterly basis. Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $2.5K $5K $7.5K $10K $12.5K $15K Revenues by Source Revenues for SSA funds are solely from an additional property tax levied within the SSA boundaries. Projected 2023 Revenues by Source Property Taxes (99.9%)Property Taxes (99.9%) Property Taxes (99.9%) Interest Income (0.1%)Interest Income (0.1%) Interest Income (0.1%) N ame FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 340 Revenue Source Property Taxes $141,256 $144,157 $142,000 $142,000 $0 0% Interest Income $91 $102 $200 $200 N/A Total Revenue Source:$141,348 $144,260 $142,000 $142,200 $200 0.1% N ame FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Expenditures by Expense Type For SSA funds, property taxes collected for the SSA are remitted fully on a quarterly basis to the SSA managing organization. Expense Objects Services and Suppli es $140,995 $135,898 $140,000 $140,000 $0 0% Total Expense Objects:$140,995 $135,898 $140,000 $140,000 $0 0% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Line Item Detail - Revenue Revenue N on-Departmental PROPERTY TAXES 355.99.3557.51015 $141,256 $144,157 $142,000 $142,000 $0 INVESTMENT INCOME 355.99.3557.56501 $91 $102 $200 $200 Total Non- Departmental:$141,348 $144,260 $142,000 $142,200 $200 Total Revenue:$141,348 $144,260 $142,000 $142,200 $200 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses Expenditures N on-Departmental SPECIAL SERVICE AREA AGREEMENT 355.99.3557.62517 $140,995 $135,898 $140,000 $140,000 $0 BANK SERVICE CHARGES 355.99.3557.62705 $0 $1 $0 Total Non-Departmental:$140,995 $135,898 $140,000 $140,000 $0 Total Expenditures:$140,995 $135,898 $140,000 $140,000 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 341 SSA #8 Fund 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 g row and establish a stable funding stream for merchant and business district activities that range from street beautication (planters, street furniture, etc.) to programmatic needs (event management, marketing support, and organizational management).     Summary The City of Evanston is projecting $60.2K of revenue in FY2023, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 0% or N/A to $60.2K in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2020 FY2021 FY2022 FY2023 $0 $20K $40K $60K $80K City of Evanston | Budget Book 2023 Page 342 Fund B alance Special Service Area funds generally do not carry a high fund balance. Property taxes are remitted to the SSA managing organization on a quarterly basis. Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $1K $2K $3K $4K Revenues by Source Revenues for SSA funds are solely from an additional property tax levied within the SSA boundaries. Revenue Source Property Taxes $59,744 $49,544 $60,200 $60,200 $0 0% Interest Income $24 $11,208 $0 N/A Total Revenue Source:$59,768 $60,752 $60,200 $60,200 $0 0% N ame FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Expenditures by Expense Type For SSA funds, property taxes collected for the SSA are remitted fully on a quarterly basis to the SSA managing organization. Expense Objects Services and Suppli es $58,722 $58,580 $60,200 $60,200 $0 0% Total Expense Objects:$58,722 $58,580 $60,200 $60,200 $0 0% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Line Item Detail - Revenue City of Evanston | Budget Book 2023 Page 343 Revenue N on-Departmental PROPERTY TAXES 360.99.3608.51015 $59,744 $49,544 $60,200 $60,200 $0 INVESTMENT INCOME 360.99.3608.56501 $24 $11,208 $0 Total Non- Departmental:$59,768 $60,752 $60,200 $60,200 $0 Total Revenue:$59,768 $60,752 $60,200 $60,200 $0 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses Expenditures N on-Departmental SPECIAL SERVICE AREA AGREEMENT 360.99.3608.62517 $58,722 $58,580 $60,200 $60,200 $0 BANK SERVICE CHARGES 360.99.3608.62705 $0 $0 $0 Total Non-Departmental:$58,722 $58,580 $60,200 $60,200 $0 Total Expenditures:$58,722 $58,580 $60,200 $60,200 $0 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 344 SSA #9 Fund Special Service Area (SSA) #9 (successor to SSA #4) was reestablished in 2019 to provide certain public services to supplement services currently or customarily provided by the City to the Area. Services include the promotion and advertisement of the Area in order to attract 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 improvements (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-prot corporation. Summary The City of Evanston is projecting $801.75K of revenue in FY2023, which represents a 34.7% increase over the prior year. Budgeted expenditures are projected to increase by 0% or N/A to $575K in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $200K $400K $600K $800K $1M City of Evanston | Budget Book 2023 Page 345 Fund B alance SSA #9 carries a negative fund balance, due to remittances to the SSA higher than actual property taxes received in previous years. This problem was corrected in 2019 so that only property taxes actually received are remitted to the SSA. The negative balance is budgeted to be corrected with a transfer from the General Fund in FY 2023. Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $-250000 $-200000 $-150000 $-100000 $-50000 $0 $50K $100K Revenues by Source Revenues for SSA funds are solely from an additional property tax levied within the SSA boundaries. Projected 2023 Revenues by Source Property Taxes (74.2%)Property Taxes (74.2%) Property Taxes (74.2%) Interfund Transfers (25.8%)Interfund Transfers (25.8%) Interfund Transfers (25.8%) City of Evanston | Budget Book 2023 Page 346 Revenue Source Property Taxes $603,396 $603,007 $595,000 $595,000 $0 0% Interest Income $87 $28 $0 N/A Interfund Transfers $0 $206,750 $206,750 N/A Total Revenue Source:$603,483 $603,035 $595,000 $801,750 $206,750 34.7% N ameName FY2020 Actual FY2020 Actual FY2021 Actual FY2021 Actual FY2022 Ado pted Budget FY2022 Ado pted Budget FY2023 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) FY2022 vs. FY2023 (% C hange) Expenditures by Expense Type For SSA funds, property taxes collected for the SSA are remitted fully to the SSA managing organization. Expense Objects Services and Suppli es $591,950 $595,125 $575,000 $575,000 $0 0% Total Expense Objects:$591,950 $595,125 $575,000 $575,000 $0 0% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Line Item Detail - Revenue Revenue Community Development PROPERTY TAXES 210.21.5160.51015 $603,396 $603,007 $595,000 $595,000 $0 INVESTMENT INCOME 210.21.5160.56501 $87 $28 $0 TRANSFER FROM GENERAL FUND 210.21.5160.57005 $0 $206,750 $206,750 Total Community Development:$603,483 $603,035 $595,000 $801,750 $206,750 Total Revenue:$603,483 $603,035 $595,000 $801,750 $206,750 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses Expenditures Community Development SPECIAL SERVICE AREA AGREEMENT 210.21.5160.62517 $591,950 $595,125 $575,000 $575,000 $0 BANK SERVICE CHARGES 210.21.5160.62705 $0 $0 $0 Total Community Development:$591,950 $595,125 $575,000 $575,000 $0 Total Expenditures:$591,950 $595,125 $575,000 $575,000 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 347 Capital Improvement Fund This fund accounts for all capital outlay expenditures not nanced by annual operations or maintenance budgets included in other funds as outlined in the detailed Capital Improvement Plan. Projects nanced in the Capital Improvements Fund are developed as part of a multi-year long-term prog ram to construct, rehabilitate or otherwise improve physical city assets, including (but not limited to) streets, water main, sewer, bridg es, sidewalks, facilities, parks, and the water treatment plant. More information on projects can be found in the detailed Capital Improvements section of the budget document. Summary The City of Evanston is projecting $22.03M of revenue in FY2023, which represents a 79.8% increase over the prior year. Budgeted expenditures are projected to increase by 36.7% or $6.04M to $22.49M in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $5M $10M $15M $20M $25M City of Evanston | Budget Book 2023 Page 348 Fund B alance Staff expects to spend down a portion of the balance in the Capital Improvements Fund through the end of 2022 and issue new bonds for projects during the 2023 budget year.   Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $2.5M $5M $7.5M $10M $12.5M $15M Revenues by Source Capital improvements are funded through a variety of sources and across many different funds in the City's budget. The Capital Improvements Fund generally supports bond and grant funded capital projects. Projected 2023 Revenues by Source Other Revenue (78.8%)Other Revenue (78.8%) Other Revenue (78.8%) Intergovernmental Revenue (20.8%)Intergovernmental Revenue (20.8%) Intergovernmental Revenue (20.8%) Interfund Transfers (0.4%)Interfund Transfers (0.4%) Interfund Transfers (0.4%) City of Evanston | Budget Book 2023 Page 349 Revenue Source Charges for Services $0 $168,794 $0 $0 $0 0% Intergovernmental Revenue $0 $340,579 $0 $4,592,500 $4,592,500 N/A Other Revenue $6,906,294 $8,990,143 $12,253,000 $17,350,000 $5,097,000 41.6% Interest Income $85,930 $15,051 $0 $0 $0 0% Interfund Transfers $470,000 $0 $0 $85,000 $85,000 N/A Total Revenue Source:$7,462,224 $9,514,567 $12,253,000 $22,027,500 $9,774,500 79.8% N ameName FY2020 Actual FY2020 Actual FY2021 Actual FY2021 Actual FY2022 Ado pted Budget FY2022 Ado pted Budget FY2023 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) FY2022 vs. FY2023 (% C hange) Expenditures by Expense Type Prior to 2022, certain engineering staff salaries were funded through the Capital Improvements Fund. Beginning in 2022, these were moved back to the General Fund. All expenses in the fund are direct spending on capital projects.  Expense Objects Sal ary and Benets $662,716 $704,085 $0 $0 $0 0% Services and Suppli es $1,619,728 $2,191,656 $0 $0 $0 0% Capital Outlay $7,018,081 $5,516,731 $16,455,000 $22,492,500 $6,037,500 36.7% Interfund Transfers $290,000 $0 $0 $0 $0 0% Total Expense Objects:$9,590,526 $8,412,471 $16,455,000 $22,492,500 $6,037,500 36.7% N ame FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Line Item Detail - Revenue Revenue Public Works Agency 2020 Go Bo nd Capital BOND PROCEEDS 415.40.4120.56060 $6,175,104 $0 BOND PREMIUM 415.40.4120.56061 $417,020 $0 Total 2020 Go Bond Capital:$6,592,123 $0 $0 $0 $0 2021 Go Bond Capital BOND PROCEEDS 415.40.4121.56060 $8,370,000 $0 BOND PREMIUM 415.40.4121.56061 $549,852 $0 Total 2021 Go Bond Capital:$8,919,852 $0 2022 GO Bond Capital BOND PROCEEDS 415.40.4122.56060 $0 $10,903,000 $3,757,000 -$7,146,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 350 Total 2022 GO Bond Capital:$0 $10,903,000 $3,757,000 -$7,146,000 2023 GO Bond Capital BOND PROCEEDS 415.40.4123.56060 $0 $13,258,000 $13,258,000 Total 2023 GO Bond Capital:$0 $13,258,000 $13,258,000 2016 Capital From Other Sources STATE, COUNTY AND OTHER GRANTS 415.40.4216.55146 $0 $11,246 $0 INVESTMENT INCOME 415.40.4216.56501 $24,813 $14,158 $0 Total 2016 Capital From Other Sources:$24,813 $25,404 $0 $0 $0 Non-Bond Capital CURB/SIDEWALK REPLACEMENT FEE 415.40.4219.53735 $0 $168,794 $0 STATE, COUNTY AND OTHER GRANTS 415.40.4219.55146 $0 $0 $4,592,500 $4,592,500 GRANTS AND AID 415.40.4219.55251 $0 $329,333 $0 REIMBURSEMENTS 415.40.4219.53632 $60,873 $0 PROPERTY SALES AND RENTAL 415.40.4219.56010 $0 $1,100,000 -$1,100,000 DONATIONS 415.40.4219.56011 $0 $150,000 -$150,000 MISCELLANEOUS REVENUE 415.40.4219.56045 $21,000 $81,365 $0 DEVELOPER CONTRIBUTIONS 415.40.4219.56111 $275,000 $0 $100,000 $335,000 $235,000 TRANSFER FROM OTHER FUNDS 415.40.4219.57057 $150,000 $0 TRANSFER FROM GOOD NEIGHBOR FUND 415.40.4219.57058 $320,000 $0 $85,000 $85,000 Total Non-Bond Capital:$766,000 $640,366 $1,350,000 $5,012,500 $3,662,500 Total Public Works Agency:$7,382,936 $9,585,622 $12,253,000 $22,027,500 $9,774,500 N on-Departmental Capital Projects CHANGE IN APPRECIATION / DEPRECIATION ON INVESTMENTS 415.99.4150.56585 $18,171 -$3,451 $0 REALIZED GAIN/LOSS 415.99.4150.56586 $0 -$68,496 $0 INVESTMENT INCOME 415.99.4150.56501 $61,116 $893 $0 Total C apital Projects:$79,287 -$71,054 $0 $0 $0 Total Non-Departmental:$79,287 -$71,054 $0 $0 $0 Total Revenue:$7,462,224 $9,514,567 $12,253,000 $22,027,500 $9,774,500 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 351 Line Item Detail - Expenses Expenditures Public Works Agency Public Works Agency Admin REGULAR PAY 415.40.4105.61010 $505,862 $531,260 $0 OVERTIME PAY 415.40.4105.61110 $0 $121 $0 HEALTH INSURANCE 415.40.4105.61510 $72,518 $81,590 $0 LIFE INSURANCE 415.40.4105.61615 $661 $669 $0 AUTO ALLOWANCE 415.40.4105.61625 $1,950 $2,925 $0 CELL PHONE ALLOWANCE 415.40.4105.61626 $1,260 $1,260 $0 SHOE ALLOWANCE 415.40.4105.61630 $305 $305 $0 IMRF 415.40.4105.61710 $42,589 $45,300 $0 SOCIAL SECURITY 415.40.4105.61725 $30,432 $32,884 $0 MEDICARE 415.40.4105.61730 $7,140 $7,772 $0 Total P ublic Wo rks Agency Admin:$662,716 $704,085 $0 $0 $0 2016 Bond Projects ENGINEERING SERVICES 415.40.4116.62145 $1,331 $0 OTHER IMPROVEMENTS 415.40.4116.65515 $7,014 $0 Total 2016 Bond Pro jects:$8,345 $0 $0 $0 $0 2017 Go Bond Issuance ENGINEERING SERVICES 415.40.4117.62145 $751 $0 OTHER IMPROVEMENTS 415.40.4117.65515 $26,953 $0 Total 2017 Go Bond Issuance:$27,704 $0 $0 $0 $0 2018 Go Bo nd C apital ENGINEERING SERVICES 415.40.4118.62145 $77,172 $9,096 $0 OTHER IMPROVEMENTS 415.40.4118.65515 $0 $31,699 $0 Total 2018 Go Bond Capital:$77,172 $40,795 $0 $0 $0 2019 Go Bond Capital ENGINEERING SERVICES 415.40.4119.62145 $506,772 $289,508 $0 ADVERTISING 415.40.4119.62205 $1,398 $455 $0 BOND ISSUANCE COSTS 415.40.4119.62716 $63,513 $0 OTHER IMPROVEMENTS 415.40.4119.65515 $2,399,980 $978,899 $266,000 -$266,000 Total 2019 Go Bond Capital:$2,971,663 $1,268,862 $266,000 $0 -$266,000 2020 Go Bo nd Capital N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 352 ENGINEERING SERVICES 415.40.4120.62145 $375,044 $1,154,311 $0 ADVERTISING 415.40.4120.62205 $777 $447 $0 BOND ISSUANCE COSTS 415.40.4120.62716 $71,526 $0 OTHER IMPROVEMENTS 415.40.4120.65515 $2,824,225 $684,594 $250,000 -$250,000 Total 2020 Go Bond Capital:$3,271,571 $1,839,351 $250,000 $0 -$250,000 2023 GO Bond Capital OTHER IMPROVEMENTS 415.40.4123.65515 $0 $13,258,000 $13,258,000 Total 2023 GO Bond Capital:$0 $13,258,000 $13,258,000 2021 Go Bond Capital ENGINEERING SERVICES 415.40.4121.62145 $317,489 $0 ADVERTISING 415.40.4121.62205 $3,265 $0 BOND ISSUANCE COSTS 415.40.4121.62716 $115,852 $0 OTHER IMPROVEMENTS 415.40.4121.65515 $3,200,704 $2,329,000 $115,000 -$2,214,000 Total 2021 Go Bond Capital:$0 $3,637,310 $2,329,000 $115,000 -$2,214,000 2016 Capital From Other Sources BANK SERVICE CHARGES 415.40.4216.62705 $126 $76 $0 Total 2016 Capital From Other Sources:$126 $76 $0 $0 $0 2017 Cip Other Funding Source ENGINEERING SERVICES 415.40.4217.62145 $614 $0 Total 2017 Cip Other Funding Source:$614 $0 $0 $0 $0 Non-Bond Capital, 2018 ENGINEERING SERVICES 415.40.4218.62145 $24,255 $0 OTHER IMPROVEMENTS 415.40.4218.65515 $1,938 $0 Total Non-Bond Capital, 2018:$26,193 $0 $0 $0 $0 Non-Bond Capital ENGINEERING SERVICES 415.40.4219.62145 $408,982 $301,158 $0 SERVICE AGREEMENTS/ CONTRACTS 415.40.4219.62509 $87,384 $0 OTHER IMPROVEMENTS 415.40.4219.65515 $1,778,347 $625,527 $1,847,000 $5,012,500 $3,165,500 Total Non-Bond Capital:$2,274,713 $926,685 $1,847,000 $5,012,500 $3,165,500 Cip Cdbg Funds N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 353 OTHER IMPROVEMENTS 415.40.4319.65515 -$20,376 -$4,692 $860,000 -$860,000 Total C ip Cdbg Funds:-$20,376 -$4,692 $860,000 -$860,000 2022 GO Bond Capital OTHER IMPROVEMENTS 415.40.4122.65515 $0 $10,903,000 $3,757,000 -$7,146,000 Total 2022 GO Bond Capital:$0 $0 $10,903,000 $3,757,000 -$7,146,000 WTS Host Fees OTHER IMPROVEMENTS 415.40.4419.65515 $0 $350,000 $350,000 Total WTS Host Fees:$0 $350,000 $350,000 Total Public Works Agency:$9,300,441 $8,412,471 $16,455,000 $22,492,500 $6,037,500 N on-Departmental Capital Projects BANK SERVICE CHARGES 415.99.4150.62705 $85 $0 TRANSFER TO GENERAL FUND 415.99.4150.66131 $290,000 $0 Total C apital Projects:$290,085 $0 $0 $0 $0 Total Non-Departmental:$290,085 $0 $0 $0 $0 Total Expenditures:$9,590,526 $8,412,471 $16,455,000 $22,492,500 $6,037,500 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 354 Crown Construction Fund 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 the Robert Crown Center, a 501(c)(3) organization. After construction is completed, donations will be used to abate debt service associated with the project. The project was also nanced by g eneral obligation bonds issued in 2018 and 2019. Summary The City of Evanston is projecting $1.01M of revenue in FY2023, which represents a 1% increase over the prior year. Budgeted expenditures are projected to decrease by 32.6% or $555K to $1.15M in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $10M $20M $30M $40M City of Evanston | Budget Book 2023 Page 355 Fund B alance Funds held in the fund balance will be transferred annually for debt abatement.  Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $5M $10M $15M $20M Revenues by Source The City expects to received continued donations from Friends of Robert Crown (FRCC) in 2022 as pledges for the project are fullled.  Projected 2023 Revenues by Source Other Revenue (99%)Other Revenue (99%) Other Revenue (99%) Interest Income (1%)Interest Income (1%) Interest Income (1%) City of Evanston | Budget Book 2023 Page 356 Revenue Source Intergovernmental Revenue $0 $1,000,000 $0 $0 $0 0% Other Revenue $2,037,500 $2,800,000 $1,000,000 $1,000,000 $0 0% Interest Income $90,688 $12,174 $10,000 $10,000 N/A Interfund Transfers $2,000,000 $0 $0 $0 $0 0% Total Revenue Source:$4,128,188 $3,812,174 $1,000,000 $1,010,000 $10,000 1% N ameName FY2020 Actual FY2020 Actual FY2021 Actual FY2021 Actual FY2022 Adopted Budget FY2022 Adopted Budget FY2023 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) FY2022 vs. FY2023 (% C hange) Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Interfund Transfers (82.5%)Interfund Transfers (82.5%) Interfund Transfers (82.5%) Capital Outlay (17.5%)Capital Outlay (17.5%) Capital Outlay (17.5%) Expense Objects Services and Suppli es $333,462 $13,829 $0 $0 $0 0% Capital Outlay $8,172,492 $699,411 $800,000 $200,000 -$600,000 -75% Interfund Transfers $637,500 $0 $900,000 $945,000 $45,000 5% Total Expense Objects:$9,143,454 $713,241 $1,700,000 $1,145,000 -$555,000 -32.6% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Line Item Detail - Revenue City of Evanston | Budget Book 2023 Page 357 Revenue Public Works Agency GRANTS AND AID 416.40.4160.55251 $1,000,000 $0 DONATIONS 416.40.4160.56011 $2,037,500 $2,800,000 $1,000,000 $1,000,000 $0 INVESTMENT INCOME 416.40.4160.56501 $90,688 $12,174 $10,000 $10,000 FROM PARKING FUND 416.40.4160.57130 $1,500,000 $0 TRANSFER FROM SEWER FUND 416.40.4160.57165 $500,000 $0 Total Public Works Agency:$4,128,188 $3,812,174 $1,000,000 $1,010,000 $10,000 Total Revenue:$4,128,188 $3,812,174 $1,000,000 $1,010,000 $10,000 N ameName Account IDAccount ID FY2020 Actual FY2020 Actual FY2021 Actual FY2021 Actual FY2022 Adopted Budget FY2022 Adopted Budget FY2023 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses Expenditures Public Works Agency ENGINEERING SERVICES 416.40.4160.62145 $261,718 $13,769 $0 BANK SERVICE CHARGES 416.40.4160.62705 $210 $60 $0 IT COMPUTER HARDWARE 416.40.4160.65555 $71,534 $0 OTHER IMPROVEMENTS 416.40.4160.65515 $8,172,492 $699,411 $800,000 $200,000 -$600,000 TRANSFER TO DEBT SERVICE 416.40.4160.66026 $637,500 $0 $900,000 $945,000 $45,000 Total Public Works Agency:$9,143,454 $713,241 $1,700,000 $1,145,000 -$555,000 Total Expenditures:$9,143,454 $713,241 $1,700,000 $1,145,000 -$555,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 358 Crown Maintenance Fund The Robert Crown Center Maintenance Fund was created by resolution 65-R-17 specically 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. Summary The City of Evanston is projecting $175K of revenue in FY2023, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 0% to $175K in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2020 FY2021 FY2022 FY2023 $0 $50K $100K $150K $200K City of Evanston | Budget Book 2023 Page 359 Fund B alance Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $100K $200K $300K $400K $500K $600K Revenues by Source The fund is budgeted to receive $175,000 in a transfer from the General Fund (Crown Center operating revenue). Projected 2023 Revenues by Source Interfund Transfers (100%)Interfund Transfers (100%) Interfund Transfers (100%) Revenue So urce N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 360 Interfund Transfers FROM GENERAL FUND 417.40.4170.57005 $175,000 $174,996 $175,000 $175,000 $0 0% Total Interfund Transfers:$175,000 $174,996 $175,000 $175,000 $0 0% Total Revenue Source:$175,000 $174,996 $175,000 $175,000 $0 0% N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Capital Outlay (100%)Capital Outlay (100%) Capital Outlay (100%) Expense Objects Capital Outlay $175,000 Total Expense Objects:$175,000 N ame FY2023 Adopted Budget City of Evanston | Budget Book 2023 Page 361 Special Assessment Fund The Special Assessment Fund serves as a collection center for special assessments by property owners for their share of the cost of alley paving.     Summary The City of Evanston is projecting $155K of revenue in FY2023, which represents a 0% increase over the prior year. Budgeted expenditures are projected to decrease by 25.5% or $284.58K to $830.36 K in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $250K $500K $750K $1M $1.25M City of Evanston | Budget Book 2023 Page 362 Fund B alance The City has been working to spend down fund balance in the Special Assessment Fund.  Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $500K $1M $1.5M $2M $2.5M $3M $3.5M Revenues by Source The fund is supported by payments of special assessments. Projected 2023 Revenues by Source Other Taxes (80.6%)Other Taxes (80.6%) Other Taxes (80.6%) Interest Income (19.4%)Interest Income (19.4%) Interest Income (19.4%) Revenue Source N ame FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 363 Other Taxes $168,415 $97,652 $125,000 $125,000 $0 0% Other Revenue $0 -$1,110 $0 $0 $0 0% Interest Income $35,236 $17,656 $30,000 $30,000 $0 0% Total Revenue Source:$203,651 $114,198 $155,000 $155,000 $0 0% N ame FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Expenditures by Expense Type The Special Assessment Fund pays for funded alley projects, and transfers funds to the debt service fund to support past year bond issuances for special assessment alleys.  Budgeted Expenditures by Ex pense Type Interfund Transfers (54.8%)Interfund Transfers (54.8%) Interfund Transfers (54.8%) Capital Outlay (45.2%)Capital Outlay (45.2%) Capital Outlay (45.2%) Expense Objects Services and Suppli es $60 $60 $0 $0 $0 0% Capital Outlay $0 $144,686 $650,000 $375,000 -$275,000 -42.3% Interfund Transfers $477,930 $489,324 $464,938 $455,360 -$9,578 -2.1% Total Expense Objects:$477,990 $634,070 $1,114,938 $830,360 -$284,578 -25.5% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Line Item Detail - Revenue N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 364 Revenue Public Works SPEC ASSESS PRINCIPAL PMT 420.26.6365.56590 $168,415 $97,652 $125,000 $125,000 $0 REALIZED GAIN/LOSS 420.26.6365.56586 $0 -$1,110 $0 INVESTMENT INCOME 420.26.6000.56501 $18,578 $5,849 $0 SPEC. ASSESS. INTEREST 420.26.6365.56570 $16,659 $11,807 $30,000 $30,000 $0 Total Public Works:$203,651 $114,198 $155,000 $155,000 $0 Total Revenue:$203,651 $114,198 $155,000 $155,000 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses Expenditures Public Works BANK SERVICE CHARGES 420.26.6000.62705 $60 $60 $0 TRANSFER TO DEBT SERVICE 420.26.6000.66026 $385,930 $0 TRANSFER TO GENERAL FUND 420.26.6000.66131 $92,000 $0 Total Public Works:$477,990 $60 $0 $0 $0 Public Works Agency OTHER IMPROVEMENTS 420.40.6000.65515 $144,686 $650,000 $375,000 -$275,000 TRANSFER TO DEBT SERVICE 420.40.6000.66026 $397,320 $372,938 $363,360 -$9,578 TRANSFER TO GENERAL FUND 420.40.6000.66131 $92,004 $92,000 $92,000 $0 Total Public Works Agency:$0 $634,010 $1,114,938 $830,360 -$284,578 Total Expenditures:$477,990 $634,070 $1,114,938 $830,360 -$284,578 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 365 Parking Fund 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 ofce 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 charges. Summary The City of Evanston is projecting $9.92M of revenue in FY2023, which represents a 15.1% decrease over the prior year. Budgeted expenditures are projected to decrease by 4.5% or $534.9 1K to $11.28M in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $5M $10M $15M City of Evanston | Budget Book 2023 Page 366 Fund B alance The Parking Fund balance was signicantly depleted in 2020 by revenue losses related to COVID-19.  Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $1M $2M $3M $4M $5M Revenues by Source Parking Fund revenue is primarily from charges for services, which includes fees for City-owned lots, garages, and parking meters. In 2022, the fund received $2.3 million in funding from the American Rescue Plan (ARPA) fund in order to support capital projects and make up for lost revenue. This amount is proposed at $1.1 million in 2023. Projected 2023 Revenues by Source Charges for Services (83.8%)Charges for Services (83.8%) Charges for Services (83.8%) Other Revenue (16%)Other Revenue (16%) Other Revenue (16%) Interest Income (0.2%)Interest Income (0.2%) Interest Income (0.2%) City of Evanston | Budget Book 2023 Page 367 Revenue Source Licenses, Permits and Fees $75 $375 $0 N/A Charges for Services $6,937,517 $7,696,192 $8,873,975 $8,308,975 -$565,000 -6.4% Other Revenue $351,454 $346,858 $2,786,700 $1,586,700 -$1,200,000 -43.1% Interest Income $53,584 $38,999 $20,000 $20,000 $0 0% Interfund Transfers $140,907 $950,000 $0 $0 $0 0% Total Revenue Source:$7,483,536 $9,032,424 $11,680,675 $9,915,675 -$1,765,000 -15.1% N ameName FY2020 Actual FY2020 Actual FY2021 Actual FY2021 Actual FY2022 Adopted Budget FY2022 Adopted Budget FY2023 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) FY2022 vs. FY2023 (% C hange) Expenditures by Expense Type The Parking Fund supports 16 employees in the areas of Parking Administration and Maintenance, Revenue and Collections, and Public Works. The fund also transfers $2.9 million to the General Fund annually to support General Fund operations.  Budgeted Expenditures by Ex pense Type Services and Supplies (38.5%)Services and Supplies (38.5%) Services and Supplies (38.5%) Interfund Transfers (27.8%)Interfund Transfers (27.8%) Interfund Transfers (27.8%) Salary and Benefits (15.2%)Salary and Benefits (15.2%) Salary and Benefits (15.2%) Capital Outlay (14.2%)Capital Outlay (14.2%) Capital Outlay (14.2%) Insurance and Other Chargebacks (3.3%)Insurance and Other Chargebacks (3.3%) Insurance and Other Chargebacks (3.3%) Debt Service (0.7%)Debt Service (0.7%) Debt Service (0.7%) Miscellaneous (0.4%)Miscellaneous (0.4%) Miscellaneous (0.4%) Expense Objects Sal ary and Benets $1,543,315 $1,103,212 $1,637,275 $1,716,539 $79,264 4.8% Services and Suppl ies $3,993,870 $3,786,459 $4,550,316 $4,340,316 -$210,000 -4.6% Miscellaneous $0 $9,292 $50,000 $50,000 $0 0% Capital Outlay $8,004 $25,707 $2,025,000 $1,600,000 -$425,000 -21% Interfund Transfers $4,631,907 $3,132,384 $3,132,390 $3,132,390 $0 0% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 368 Insurance and Other Chargebacks $350,666 $351,504 $351,502 $369,077 $17,575 5% Debt Service $3,930 $38,679 $72,900 $76,150 $3,250 4.5% Depreciati on Expense $2,899,593 $2,916,281 $0 N/A Total Expense Objects:$13,431,285 $11,363,517 $11,819,383 $11,284,472 -$534,911 -4.5% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Line Item Detail - Revenue Revenue Administrative Services Parking System Mgt OTHER/MISC PERMITS 505.19.7005.52110 $75 $375 $0 HOODING FOR METERS 505.19.7005.53245 $43,531 $40,140 $35,000 $35,000 $0 PARKING METER REVENUE (MULTI / SINGLE SPACE)505.19.7005.53250 $1,221,181 $1,248,883 $2,000,000 -$2,000,000 PARKING METER REVENUE (PASSPORT ONLY)505.19.7005.53251 $1,517,360 $2,089,452 $2,000,000 -$2,000,000 PARKING REVENUE - PHYSICAL EQUIPMENT 505.19.7005.53253 $0 $1,000,000 $1,000,000 PARKING REVENUE - ONLINE 505.19.7005.53254 $0 $2,500,000 $2,500,000 SPACE (LOT) RENTALS 505.19.7005.53385 $522,613 $623,339 $525,000 $525,000 $0 DIVVY REVENUE 505.19.7005.53561 $53,750 $0 $65,000 -$65,000 AMERICAN RESCUE PLAN FUNDS 505.19.7005.55480 $0 $2,300,000 $1,100,000 -$1,200,000 MISCELLANEOUS REVENUE 505.19.7005.56045 $17,000 $0 $0 CHANGE IN APPRECIATION / DEPRECIATION ON INVESTMENTS 505.19.7005.56585 -$3,141 -$5,845 $0 REALIZED GAIN/LOSS 505.19.7005.56586 $0 -$46,478 $0 INVESTMENT INCOME 505.19.7005.56501 $46,284 $38,999 $20,000 $20,000 $0 INTEREST INCOME 505.19.7005.56503 $7,300 $0 TRANSFER FROM OTHER FUNDS 505.19.7005.57057 $950,000 $0 FROM HOWARD RIDGE TIF 505.19.7005.57086 $140,907 $0 Total P arking System Mgt:$3,566,859 $4,938,864 $6,945,000 $5,180,000 -$1,765,000 Church Street Garage DAILY TICKETS 505.19.7025.53500 $181,392 $378,003 $424,000 $424,000 $0 MONTHLY INVOICES 505.19.7025.53510 $305,101 $358,135 $360,000 $360,000 $0 KEYCARD DEPOSITS 505.19.7025.53515 $3,810 $2,160 $3,500 $3,500 $0 PROPERTY SALES AND RENTAL 505.19.7025.56010 $0 $1,000 $0 MISCELLANEOUS REVENUE 505.19.7025.56045 $12,350 $11,008 $11,400 $11,400 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 369 OVER AND SHORT - PARKING SYSTEMS 505.19.7025.56075 -$50 $0 $120 $120 $0 Total C hurch Street Garage:$502,603 $750,305 $799,020 $799,020 $0 Sherman Garage DAILY TICKETS 505.19.7036.53500 $460,163 $567,587 $720,000 $720,000 $0 MONTHLY INVOICES 505.19.7036.53510 $976,316 $894,134 $1,170,000 $1,170,000 $0 KEYCARD DEPOSITS 505.19.7036.53515 $4,475 $2,990 $7,275 $7,275 $0 PROPERTY SALES AND RENTAL 505.19.7036.56010 $28,994 $14,986 $25,000 $25,000 $0 REIMBURSEMENT- SHERMAN PLAZA TENANTS 505.19.7036.56066 $132,757 $40,402 $100,000 $100,000 $0 OVER AND SHORT - PARKING SYSTEMS 505.19.7036.56075 $70 -$25 $0 Total Sherman Garage:$1,602,776 $1,520,073 $2,022,275 $2,022,275 $0 Maple Garage DAILY TICKETS 505.19.7037.53500 $240,934 $280,270 $480,000 $480,000 $0 MONTHLY INVOICES 505.19.7037.53510 $1,398,180 $1,204,006 $1,080,000 $1,080,000 $0 KEYCARD DEPOSITS 505.19.7037.53515 $8,710 $7,095 $4,200 $4,200 $0 PROPERTY SALES AND RENTAL 505.19.7037.56010 $82,081 $94,018 $350,000 $350,000 $0 OVER AND SHORT - PARKING SYSTEMS 505.19.7037.56075 $22 $0 $180 $180 $0 PROPERTY SALES AND RENTAL - PharmaCann 505.19.7037.56711 $71,400 $157,140 $0 PROPERTY SALES AND RENTAL - Enterprise 505.19.7037.56712 $7,140 $74,990 $0 Total Maple Garage:$1,808,467 $1,817,519 $1,914,380 $1,914,380 $0 Total Administrative Services:$7,480,705 $9,026,761 $11,680,675 $9,915,675 -$1,765,000 Public Works Agency Public Works Agency Admin BOND PREMIUM 505.40.4105.56061 $2,831 $5,663 $0 Total P ublic Wo rks Agency Admin:$2,831 $5,663 $0 Total Public Works Agency:$2,831 $5,663 $0 Total Revenue:$7,483,536 $9,032,424 $11,680,675 $9,915,675 -$1,765,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses Expenditures City Manager's Ofce Revenue & Collections N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 370 ESTIMATED WAGES/BENEFITS 505.15.1560.61001 $0 $67,432 $67,432 REGULAR PAY 505.15.1560.61010 $192,880 $166,927 $234,739 $244,213 $9,474 OVERTIME PAY 505.15.1560.61110 $456 $0 $3,000 $3,000 $0 TERMINATION PAYOUTS 505.15.1560.61415 $0 $4,955 $0 HEALTH INSURANCE 505.15.1560.61510 $47,224 $49,193 $67,520 $69,492 $1,972 VISION INSURANCE 505.15.1560.61513 $134 $167 $224 $57 LIFE INSURANCE 505.15.1560.61615 $117 $72 $107 $139 $32 IMRF 505.15.1560.61710 $16,206 $14,451 $11,361 $8,084 -$3,277 SOCIAL SECURITY 505.15.1560.61725 $11,164 $10,155 $14,554 $15,142 $588 MEDICARE 505.15.1560.61730 $2,611 $2,375 $3,404 $3,542 $138 Total R evenue & Collections:$270,658 $248,263 $334,852 $411,268 $76,416 Total City Manager's Ofce:$270,658 $248,263 $334,852 $411,268 $76,416 Administrative Services 2020A Bonds DEBT SERVICE- PRINCIPAL 505.19.5607.68305 $0 $35,000 $40,000 $5,000 DEBT SERVICE- INTEREST 505.19.5607.68315 $3,930 $38,679 $37,900 $36,150 -$1,750 Total 2020A Bonds:$3,930 $38,679 $72,900 $76,150 $3,250 Parking System Mgt REGULAR PAY 505.19.7005.61010 $322,132 $227,164 $337,239 $348,478 $11,239 PERMANENT PART-TIME 505.19.7005.61050 $642 $0 OVERTIME PAY 505.19.7005.61110 $10 $0 $6,000 $6,000 $0 TERMINATION PAYOUTS 505.19.7005.61415 $5,425 $0 $0 HEALTH INSURANCE 505.19.7005.61510 $40,229 $39,572 $34,620 $30,582 -$4,038 VISION INSURANCE 505.19.7005.61513 $223 $112 -$112 LIFE INSURANCE 505.19.7005.61615 $301 $320 $262 $193 -$69 SHOE ALLOWANCE 505.19.7005.61630 $310 $0 $180 $180 IMRF 505.19.7005.61710 -$22,642 -$282,137 $16,323 $11,535 -$4,788 SOCIAL SECURITY 505.19.7005.61725 $18,794 $17,608 $20,909 $21,617 $708 MEDICARE 505.19.7005.61730 $4,395 $4,118 $4,891 $5,056 $165 SEASONAL EMPLOYEES 505.19.7005.61060 $0 $0 $833 $833 $0 ADVERTISING 505.19.7005.62205 $471 $0 PRINTING 505.19.7005.62210 $0 $0 $83 $83 $0 POSTAGE CHARGEBACKS 505.19.7005.62275 $7 $0 $2,000 $2,000 $0 TRAINING & TRAVEL 505.19.7005.62295 $0 $0 $1,200 $1,200 $0 MEMBERSHIP DUES 505.19.7005.62360 $0 $0 $1,000 $1,000 $0 COPY MACHINE CHARGES 505.19.7005.62380 $40 $0 ARMORED CAR SERVICES 505.19.7005.62431 $33,648 $41,244 $68,000 $68,000 $0 SERVICE AGREEMENTS/ CONTRACTS 505.19.7005.62509 $450 $0 LEASE PAYMENTS 505.19.7005.62655 $5,000 $0 BANK SERVICE CHARGES 505.19.7005.62705 $325,165 $384,454 $200,000 $200,000 $0 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 371 ELECTRICITY 505.19.7005.64005 $1,293 $0 TELECOMMUNICATIONS - WIRELESS 505.19.7005.64540 $10,303 $11,211 $12,000 -$12,000 OFFICE/OTHER EQT MTN MATL 505.19.7005.65070 $54 $0 SAFETY EQUIPMENT 505.19.7005.65090 $0 $112 $1,500 $1,500 $0 OFFICE SUPPLIES 505.19.7005.65095 $966 $437 $900 $900 $0 DIVVY OPERATING EXPENSES 505.19.7005.62603 $0 $9,292 $50,000 $50,000 $0 OTHER IMPROVEMENTS 505.19.7005.65515 $8,004 $25,707 $2,025,000 $1,600,000 -$425,000 RENTAL OF AUTO-FLEET MAINTENANCE 505.19.7005.62305 $145,031 $159,996 $160,000 $160,000 $0 DEPRECIATION EXPENSE 505.19.7005.68010 $2,899,593 $2,916,281 $0 Total P arking System Mgt:$3,799,620 $3,555,602 $2,942,872 $2,509,157 -$433,715 Parking Lots & Meters REGULAR PAY 505.19.7015.61010 $274,004 $185,885 $286,789 $302,475 $15,686 OVERTIME PAY 505.19.7015.61110 $1,589 $4,971 $17,000 $7,000 -$10,000 TERMINATION PAYOUTS 505.19.7015.61415 $0 $20,532 $0 HEALTH INSURANCE 505.19.7015.61510 $33,208 $36,759 $52,155 $52,799 $644 VISION INSURANCE 505.19.7015.61513 $76 $76 $70 -$6 LIFE INSURANCE 505.19.7015.61615 $174 $142 $150 $139 -$11 SHOE ALLOWANCE 505.19.7015.61630 $790 $610 $610 $610 $0 IMRF 505.19.7015.61710 $21,948 $19,530 $13,881 $10,013 -$3,868 SOCIAL SECURITY 505.19.7015.61725 $15,888 $14,926 $17,819 $18,792 $973 MEDICARE 505.19.7015.61730 $3,716 $3,491 $4,168 $4,395 $227 SEASONAL EMPLOYEES 505.19.7015.61060 $0 $0 $5,000 $5,000 $0 IMPROVEMENT MAINT SERVICE 505.19.7015.62230 $8,568 $6,330 $10,000 $10,000 $0 OTHER EQMT MAINTENANCE 505.19.7015.62245 $7,992 $1,381 $50,000 $50,000 $0 PARKING TAX PAYMENTS TO COUNTY 505.19.7015.62347 $5,677 $6,734 $18,000 $18,000 $0 PARKING TAX PAYMENTS TO CITY 505.19.7015.62348 $299,700 $301,200 $300,000 $300,000 $0 RENTALS 505.19.7015.62375 $25,378 $23,472 $35,000 $35,000 $0 SERVICE AGREEMENTS/ CONTRACTS 505.19.7015.62509 $240,557 $241,254 $310,000 $310,000 $0 PASSPORT MOBILE PARKING APP FEES 505.19.7015.62519 $116,637 $206,769 $300,000 $300,000 $0 ELECTRICITY 505.19.7015.64005 $4,834 $1,999 $0 BLDG MAINTENANCE MATERIAL 505.19.7015.65050 $493 $0 OFFICE/OTHER EQT MTN MATL 505.19.7015.65070 $185 $750 $0 MINOR EQUIPMENT & TOOLS 505.19.7015.65085 $775 $566 $0 RENTAL OF AUTO-FLEET MAINTENANCE 505.19.7015.62305 $14,486 $0 Total P arking Lots & Meters:$1,076,598 $1,077,375 $1,420,648 $1,424,293 $3,645 Church Street Garage N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 372 OTHER EQMT MAINTENANCE 505.19.7025.62245 $16,946 $12,844 $0 PARKING TAX PAYMENTS TO COUNTY 505.19.7025.62347 $19,805 $13,856 $24,000 $15,000 -$9,000 PARKING TAX PAYMENTS TO CITY 505.19.7025.62348 $186,692 $188,157 $240,000 $200,000 -$40,000 PARKING TAX PAYMENTS TO STATE 505.19.7025.62349 $3,328 $0 CONTRACT SVC-PARKING GARAGE 505.19.7025.62400 $178,838 $114,524 $200,000 $200,000 $0 ELEVATOR CONTRACT COSTS 505.19.7025.62425 $0 $0 $22,000 $22,000 $0 SERVICE AGREEMENTS/ CONTRACTS 505.19.7025.62509 $35,623 $48,747 $60,000 $60,000 $0 ELECTRICITY 505.19.7025.64005 $35,005 $0 $50,000 $50,000 $0 TELECOMMUNICATIONS 505.19.7025.64505 $12,097 $11,520 $12,000 $12,000 $0 BLDG MAINTENANCE MATERIAL 505.19.7025.65050 $542 $800 $2,000 $2,000 $0 Total C hurch Street Garage:$488,876 $390,449 $610,000 $561,000 -$49,000 Sherman Garage PERMANENT PART-TIME 505.19.7036.61050 $26,141 $21,784 $0 IMRF 505.19.7036.61710 $209 $0 SOCIAL SECURITY 505.19.7036.61725 $1,812 $1,793 $0 MEDICARE 505.19.7036.61730 $424 $419 $0 SEASONAL EMPLOYEES 505.19.7036.61060 $3,034 $5,370 $0 BLDG MAINTENANCE SERVICES 505.19.7036.62225 $0 $1,100 $0 OTHER EQMT MAINTENANCE 505.19.7036.62245 $13 $0 PARKING TAX PAYMENTS TO COUNTY 505.19.7036.62347 $58,669 $30,286 $66,000 $36,000 -$30,000 PARKING TAX PAYMENTS TO CITY 505.19.7036.62348 $541,900 $553,473 $600,000 $550,000 -$50,000 PARKING TAX PAYMENTS TO STATE 505.19.7036.62349 $9,659 $0 FISCAL AGENT SERVICES 505.19.7036.62350 $0 $0 $500 $500 $0 CONTRACT SVC-PARKING GARAGE 505.19.7036.62400 $388,949 $354,516 $600,000 $600,000 $0 ELEVATOR CONTRACT COSTS 505.19.7036.62425 $34,583 $36,191 $43,700 $43,700 $0 SERVICE AGREEMENTS/ CONTRACTS 505.19.7036.62509 $81,041 $96,839 $130,000 $130,000 $0 BUSINESS ATTRACTION 505.19.7036.62660 $20,163 $0 BANK SERVICE CHARGES 505.19.7036.62705 $3,886 $4,927 $4,000 $4,000 $0 ELECTRICITY 505.19.7036.64005 $103,652 $0 $134,000 $134,000 $0 TELECOMMUNICATIONS 505.19.7036.64505 $13,184 $11,520 $12,000 $12,000 $0 BLDG MAINTENANCE MATERIAL 505.19.7036.65050 $2,043 $1,859 $3,000 $3,000 $0 Total Sherman Garage:$1,289,361 $1,120,078 $1,593,200 $1,513,200 -$80,000 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 373 Maple Garage BLDG MAINTENANCE SERVICES 505.19.7037.62225 $129 $1,002 $0 OTHER EQMT MAINTENANCE 505.19.7037.62245 $28,243 $35,494 $0 PARKING TAX PAYMENTS TO COUNTY 505.19.7037.62347 $33,470 $9,686 $24,000 $15,000 -$9,000 PARKING TAX PAYMENTS TO CITY 505.19.7037.62348 $696,828 $626,961 $480,000 $420,000 -$60,000 PARKING TAX PAYMENTS TO STATE 505.19.7037.62349 $8,728 $0 CONTRACT SVC-PARKING GARAGE 505.19.7037.62400 $216,826 $138,851 $300,000 $300,000 $0 ELEVATOR CONTRACT COSTS 505.19.7037.62425 $372 $0 $40,000 $40,000 $0 SERVICE AGREEMENTS/ CONTRACTS 505.19.7037.62509 $48,854 $63,854 $75,000 $75,000 $0 BANK SERVICE CHARGES 505.19.7037.62705 $2,032 $2,135 $0 ELECTRICITY 505.19.7037.64005 $80,287 $179,453 $100,000 $100,000 $0 NATURAL GAS 505.19.7037.64015 $770 $2,080 $1,100 $1,100 $0 TELECOMMUNICATIONS 505.19.7037.64505 $14,016 $11,520 $10,000 $10,000 $0 BLDG MAINTENANCE MATERIAL 505.19.7037.65050 $2,029 $800 $1,500 $1,500 $0 OFFICE/OTHER EQT MTN MATL 505.19.7037.65070 $19 $19 $0 MINOR EQUIPMENT & TOOLS 505.19.7037.65085 $89 $164 $0 Total Maple Garage:$1,132,693 $1,072,019 $1,031,600 $962,600 -$69,000 Transfers TRANSFERS TO OTHER FUNDS 505.19.7050.66020 $1,500,000 $0 TRANSFER TO GENERAL FUND 505.19.7050.66131 $2,972,390 $2,972,388 $2,972,390 $2,972,390 $0 TRANSFER TO INSURANCE 505.19.7050.66130 $350,666 $351,504 $351,502 $369,077 $17,575 Total Transfers:$4,823,056 $3,323,892 $3,323,892 $3,341,467 $17,575 Total Administrative Services:$12,614,135 $10,578,092 $10,995,112 $10,387,867 -$607,245 Public Works Agency Public Works Agency Admin BOND ISSUANCE COSTS 505.40.4105.62716 $23,335 $0 Total P ublic Wo rks Agency Admin:$23,335 $0 Recycling And Environmental Main REGULAR PAY 505.40.4310.61010 -$15,254 $0 HEALTH INSURANCE 505.40.4310.61510 $165 $0 IMRF 505.40.4310.61710 $82 $0 SOCIAL SECURITY 505.40.4310.61725 $56 $0 MEDICARE 505.40.4310.61730 $13 $0 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 374 Total R ecycling And Environmental Main:-$14,937 $0 Greenways REGULAR PAY 505.40.4330.61010 $203,171 $224,059 $219,786 $219,965 $179 OVERTIME PAY 505.40.4330.61110 $384 $6,812 $0 ANNUAL SICK LEAVE PAYOUT 505.40.4330.61420 $809 $829 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)505.40.4330.61430 $270 $0 HEALTH INSURANCE 505.40.4330.61510 $36,202 $36,571 $39,213 $40,603 $1,390 LIFE INSURANCE 505.40.4330.61615 $132 $137 $145 $133 -$12 SHOE ALLOWANCE 505.40.4330.61630 $900 $900 $900 $900 $0 IMRF 505.40.4330.61710 $17,040 $18,987 $10,638 $7,281 -$3,357 SOCIAL SECURITY 505.40.4330.61725 $12,080 $13,900 $13,683 $13,694 $11 MEDICARE 505.40.4330.61730 $2,825 $3,251 $3,200 $3,203 $3 Total Greenways:$273,812 $305,446 $287,565 $285,778 -$1,787 Parks And Facilities REGULAR PAY 505.40.4430.61010 $46,372 $50,282 $49,698 $49,698 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)505.40.4430.61430 $2,243 $0 HEALTH INSURANCE 505.40.4430.61510 $8,961 $9,897 $9,664 $9,004 -$660 VISION INSURANCE 505.40.4430.61513 $56 $56 $51 -$5 LIFE INSURANCE 505.40.4430.61615 $64 $65 $66 $61 -$5 SHOE ALLOWANCE 505.40.4430.61630 $0 $78 $78 -$78 IMRF 505.40.4430.61710 $3,908 $4,316 $2,405 $1,645 -$760 SOCIAL SECURITY 505.40.4430.61725 $2,715 $3,099 $3,086 $3,081 -$5 MEDICARE 505.40.4430.61730 $635 $725 $722 $721 -$1 Total P arks And Facilities:$62,655 $70,760 $65,775 $64,261 -$1,514 Street Maintenance REGULAR PAY 505.40.4510.61010 $92,045 $100,741 $99,662 $99,662 $0 OVERTIME PAY 505.40.4510.61110 $116 $1,184 $0 ANNUAL SICK LEAVE PAYOUT 505.40.4510.61420 $437 $447 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)505.40.4510.61430 $0 $1,205 $0 HEALTH INSURANCE 505.40.4510.61510 $20,729 $22,525 $22,969 $23,784 $815 LIFE INSURANCE 505.40.4510.61615 $80 $81 $83 $76 -$7 AUTO ALLOWANCE 505.40.4510.61625 $300 $450 $450 $413 -$37 CELL PHONE ALLOWANCE 505.40.4510.61626 $252 $252 $252 $231 -$21 SHOE ALLOWANCE 505.40.4510.61630 $150 $150 $150 $150 $0 IMRF 505.40.4510.61710 $7,802 $8,513 $4,824 $3,299 -$1,525 SOCIAL SECURITY 505.40.4510.61725 $5,539 $6,170 $6,232 $6,228 -$4 MEDICARE 505.40.4510.61730 $1,295 $1,443 $1,457 $1,456 -$1 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 375 Total Street Maintenance:$128,746 $143,160 $136,079 $135,298 -$781 Parking Lots & Meters REGULAR PAY 505.40.7015.61010 $31,239 $0 OVERTIME PAY 505.40.7015.61110 $1,435 $0 OPEB EXPENSES 505.40.7015.61447 $22,179 $17,797 $0 HEALTH INSURANCE 505.40.7015.61510 $12,140 $0 LIFE INSURANCE 505.40.7015.61615 $23 $0 SHOE ALLOWANCE 505.40.7015.61630 $300 $0 IMRF 505.40.7015.61710 $3,008 $0 SOCIAL SECURITY 505.40.7015.61725 $2,073 $0 MEDICARE 505.40.7015.61730 $485 $0 Total P arking Lots & Meters:$72,881 $17,797 $0 Total Public Works Agency:$546,492 $537,163 $489,419 $485,337 -$4,082 Total Expenditures:$13,431,285 $11,363,517 $11,819,383 $11,284,472 -$534,911 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 376 Water Fund The Water Fund includes operations and capital improvements for all divisions at the Water Treatment Plant as well as the Distribution D ivision. 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. Summary The City of Evanston is projecting $75.54M of revenue in FY2023, which represents a 41.5% increase over the prior year. Budgeted expenditures are projected to increase by 40.8% or $23.46M to $80.9M in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $25M $50M $75M $100M Increases to expenses and revenues represent major capital improvements to the water treatment plant and distribution system. These are primarily funded through low-interest IEPA loans.  Fund Balance Dollars ($) Water Fund Balance $2,3 85,910$2,3 85,910 $2,3 85,910 $1,770,493$1,770,493 $1,770,493 $3,068,698$3,068,698 $3,068,698 $10,909,547$10,909,547 $10,909,547 $13,523,33 8$13,523,33 8 $13,523,33 8 $9,475,159$9,475,159 $9,475,159 $4,113,314$4,113,314 $4,113,314 Water Fund Balance 2017 2018 2019 2020 2021 2022 Projected 2023 Budgeted 0 2,500,000 5,000,000 7,500,000 10,000,000 12,500,000 15,000,000 City of Evanston | Budget Book 2023 Page 377 Operations Detail Administration Division The Administration Division manages the water utility workforce, coordinates operations 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 the 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 distribution systems during water main shutdowns and distribution system maintenance. Fil tration Division The Filtration Division manages the water treatment process, including chemical addition, sedimentation, ltration, and disinfection. The Filtration Division includes the City’s Water Quality Lab, which monitors Evanston’s drinking water for compliance with water quality regulations and completes regular reporting to the public and the Illinois Environmental Protection Agency to certify the quality of Evanston’s water.  Distribution Division The Distribution Division manages operation, maintenance, and repair of the City’s water mains, valves, re 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 efciency of Evanston’s water distribution system. Annual maintenance programs administered also include water main leak detection, valve exercising, and re 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 Ofce to process 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 City’s Advance Metering Information (AMI) system, which generates automated hourly meter reads and leak alerts for customers to help reduce water loss. City of Evanston | Budget Book 2023 Page 378 Revenues by Source Water operations are funded through charges for water service to Evanston residents and customer communities. Capital improvements in the water fund are supported by IEPA loans and general obligation bonds, which are categorized as Other Revenue.  Projected 2023 Revenues by Source Other Revenue (67.6%)Other Revenue (67.6%) Other Revenue (67.6%) Charges for Services (32.3%)Charges for Services (32.3%) Charges for Services (32.3%) Interest Income (0.09%)Interest Income (0.09%) Interest Income (0.09%) Licenses, Permits and Fees (0.07%)Licenses, Permits and Fees (0.07%) Licenses, Permits and Fees (0.07%) Revenue Source Licenses, Permits and Fees $61,117 $50,696 $50,000 $50,000 $0 0% Charges for Services $23,591,431 $20,223,874 $23,443,200 $24,378,734 $935,534 4% Other Revenue $387,257 $812,435 $29,834,150 $51,039,150 $21,205,000 71.1% Interest Income $71,543 $46,780 $70,000 $70,000 $0 0% Interfund Transfers $0 $3,181,174 $0 $0 $0 0% Total Revenue Source:$24,111,348 $24,314,959 $53,397,350 $75,537,884 $22,140,534 41.5% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 379 Expenditures by Expense Type The Water Fund supports 56.25 employees in the areas of Water Billing, Filtration, Pumping, Distribution, Capital Planning, and Administration. More detail on capital projects in the Water Fund in 2023 can be found in the Capital Improvements Section. Budgeted Expenditures by Ex pense Type Capital Outlay (71.9%)Capital Outlay (71.9%) Capital Outlay (71.9%) Salary and Benefits (8.4%)Salary and Benefits (8.4%) Salary and Benefits (8.4%) Services and Supplies (7.3%)Services and Supplies (7.3%) Services and Supplies (7.3%) Interfund Transfers (5.2%)Interfund Transfers (5.2%) Interfund Transfers (5.2%) Debt Service (5%)Debt Service (5%) Debt Service (5%) Insurance and Other Chargebacks (2.1%)Insurance and Other Chargebacks (2.1%) Insurance and Other Chargebacks (2.1%) Miscellaneous (0.02%)Miscellaneous (0.02%) Miscellaneous (0.02%) Contingencies (0.001%)Contingencies (0.001%) Contingencies (0.001%) Expense Objects Sal ary and Benets $5,431,173 $4,591,085 $6,004,602 $6,829,329 $824,727 13.7% Services and Suppl ies $3,139,675 $4,544,910 $8,812,760 $5,919,708 -$2,893,052 -32.8% Miscellaneous $300 $8,580 $15,000 $15,000 $0 0% Capital Outlay $420,883 $19,153,963 $33,200,400 $58,168,900 $24,968,500 75.2% Interfund Transfers $3,972,140 $5,340,491 $4,229,559 $4,229,559 $0 0% Insurance and Other Chargebacks $513,955 $1,559,132 $1,585,843 $1,665,135 $79,292 5% Debt Service $1,037,167 $1,817,954 $3,596,365 $4,072,486 $476,121 13.2% Depreciati on Expense $2,865,860 $0 N/A Contingencies $0 $29 $1,000 $1,000 $0 0% Total Expense Objects:$17,381,153 $37,016,143 $57,445,529 $80,901,117 $23,455,588 40.8% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 380 2023 Initiatives Be a leader in the public drinking water industry by providing high quality service to over 450,000 customers in ten communities, including vigilantly monitoring the quality and quantity of water provided to our customers. Improve water distribution system reliability and reduce water loss by continuing the water main replacement and water main leak detection prog rams. Goals are to supplement water main replacement with water main lining where feasible, to improve upon our historical 1% annual water main renewal rate, and to survey the entire distribution system for leaks on an annual cycle. Coordinate capital improvement projects with the Street Resurfacing Program and with TIF District improvement projects to ensure cost-effective and efcient use of capital improvement funding. Commence the replacement of the City’s 42”/36” Lake Michigan Raw Water Intake installed in 1909 to address diminished ow capacity. Complete the development of a citywide lead service line replacement plan as a result of the enactment Public Act 102-0613 as well as a corrosion control optimization study. Beg in the Phase II citywide meter replacement project whereby approximately 1,000 meters and metering interface units will be replaced. Beg in the Eng ineering services for electrical system reliability improvements, including replacement of outdated medium voltag e switchgear and g enerator. Continue with the water plant’s treatment process study to optimize corrosion control. The study includes a desktop analysis, laboratory pipe scale analysis, and harvested pipe loop study analyzing water quality through a variety of chemical doses and pipe materials. Beg in the Eng ineering phase of the standpipe pumping reliability project to determine improvement options to each of the City’s two standpipes and associated pump stations. Water treatment plant security improvements based on the recommendations from the Risk and Resilience Assessment. Continuing with the Lead Service Line Replacement (LSLR) Pilot Project established to focus on the replacement of private-side lead services in low-to-moderate income areas within the City on a “rst-come” basis. Performance Meas ures Measure Type of Measure FY 2021 Actual FY 2022 Estimate FY 2023 Proj ected Number of customers experiencing unscheduled disruption of water service Output 244 600 422 Number of customer complaints about water service (low pressure, service disruption, quality, etc.) Output 164 65 114 Days lost from work due to illness or injury Outcome 363 60 100 Number of Illinois Environmental Protection Agency regulatory violations Output 0 0 0 Number of known breaks/leaks per mile of water main Outcome 0.2 0.2 0.2 Millions of gallons sold to outside communities (wholesale) Input 17,635 MG 16,470 MG 17,053 MG Line Item Detail - Revenue Revenue Public Works Agency Public Works Agency Admin BOND PREMIUM 510.40.4105.56061 $23,185 $52,358 $0 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 381 LEGAL SETTLEMENTS 510.40.4105.56125 $379,250 $0 TRANSFER FROM OTHER FUNDS 510.40.4105.57057 $3,000,000 $0 Total P ublic Wo rks Agency Admin:$23,185 $3,431,608 $0 $0 $0 Water Production FEES AND OUTSIDE WORK 510.40.4200.56145 $61,117 $50,696 $50,000 $50,000 $0 REVENUE CONTRA ACCOUNT 510.40.4200.50001 $195,053 -$343,291 $0 BEV SNACK VENDING MACHINE 510.40.4200.53200 $222 $197 $0 WATER SALES-EVANSTON 510.40.4200.53575 $8,613,315 $8,636,384 $9,600,000 $10,120,856 $520,856 WATER SALES-EVANSTON FIRE 510.40.4200.53577 $108,760 $112,031 $104,000 $104,000 $0 WATER SALES EVAN- PENALTY 510.40.4200.53580 $49,713 $51,831 $50,000 $68,000 $18,000 WATER SALES-SKOKIE 510.40.4200.53585 $5,455,762 $3,491,947 $3,883,200 $4,028,342 $145,142 WATER SALES - MGNWC 510.40.4200.53586 $1,918,954 $1,813,040 $2,278,700 $2,364,095 $85,395 WATER SALES - LINCOLNWOOD 510.40.4200.53587 $352,370 $509,932 $995,800 $1,033,042 $37,242 WATER SALES-NWWC.510.40.4200.53590 $5,549,357 $5,670,328 $6,257,000 $6,373,899 $116,899 PHOSPHATE SALES - NWWC 510.40.4200.53591 $64,567 $68,160 $73,000 $85,000 $12,000 CROSS CONNECTION CONTROL FEES 510.40.4200.53592 $159,600 $130,051 $150,000 $150,000 $0 WATER METER IMPACT FEES 510.40.4200.56141 $117,823 $82,944 $51,500 $51,500 $0 INTEREST INCOME ON LOANS/RECEIVABLES 510.40.4200.56571 $1,005,936 $319 $0 PROPERTY SALES AND RENTAL 510.40.4200.56010 $184,418 $193,639 $129,150 $129,150 $0 MISCELLANEOUS REVENUE 510.40.4200.56045 $7,384 $6,370 $5,000 $5,000 $0 BOND PROCEEDS 510.40.4200.56060 $0 $6,410,000 $4,933,000 -$1,477,000 PROCEEDS FROM WIFIA LOAN 510.40.4200.56114 $0 $9,558,000 $9,558,000 PROCEEDS FROM IEPA LOAN 510.40.4200.56115 $0 $23,220,000 $36,344,000 $13,124,000 FEES AND MERCHANDISE SALE 510.40.4200.56140 $89,613 $81,721 $70,000 $70,000 $0 J DE WATER INTERFACE 510.40.4200.56196 $116 $472 $0 CHANGE IN APPRECIATION / DEPRECIATION ON INVESTMENTS 510.40.4200.56585 -$48 -$34,859 $0 INVESTMENT INCOME 510.40.4200.56501 $71,543 $46,780 $70,000 $70,000 $0 Total Water Pro duction:$24,005,574 $20,568,693 $53,397,350 $75,537,884 $22,140,534 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 382 Total Public Works Agency:$24,028,759 $24,000,301 $53,397,350 $75,537,884 $22,140,534 Utilities 2018B Bonds BOND PREMIUM 510.71.5602.56061 $1,249 $0 Total 2018B Bonds:$1,249 $0 2019B Bonds BOND PREMIUM 510.71.5606.56061 $30,839 $0 Total 2019B Bonds:$30,839 $0 2021 Bonds BOND PREMIUM 510.71.5609.56061 $8,081 $0 Total 2021 Bonds:$8,081 $0 2016A Bonds BOND PREMIUM 510.71.5731.56061 $7,159 $0 Total 2016A Bonds:$7,159 $0 2017A Bonds BOND PREMIUM 510.71.5733.56061 $1,968 $1,968 $0 Total 2017A Bonds:$1,968 $1,968 $0 Water General Support REALIZED GAIN/LOSS 510.71.7100.56586 $0 -$31,504 $0 Total Water General Support:$0 -$31,504 $0 $0 $0 2011A Bonds BOND PREMIUM 510.71.7145.56061 $2,484 $0 Total 2011A Bonds:$2,484 $0 2012A Bonds BOND PREMIUM 510.71.7150.56061 $11,552 $127,072 $0 Total 2012A Bonds:$11,552 $127,072 $0 2013A Bonds BOND PREMIUM 510.71.7151.56061 $2,352 $2,352 $0 Total 2013A Bonds:$2,352 $2,352 $0 2015 A Bonds BOND PREMIUM 510.71.7152.56061 $14,856 $15,385 $0 Total 2015 A Bonds:$14,856 $15,385 $0 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 383 Water Fund Dep, Imp, Ext TRANSFER FROM OTHER FUNDS 513.71.7330.57057 $181,174 $0 Total Water Fund Dep, Imp, Ext:$0 $181,174 $0 $0 $0 2014A Bonds BOND PREMIUM 510.71.7509.56061 $10,130 $10,130 $0 Total 2014A Bonds:$10,130 $10,130 $0 Total Utilities:$82,589 $314,658 $0 $0 $0 Total Revenue:$24,111,348 $24,314,959 $53,397,350 $75,537,884 $22,140,534 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses Expenditures Public Works Agency Public Works Agency Admin ESTIMATED WAGES/BENEFITS 510.40.4105.61001 $0 $274,576 $274,576 REGULAR PAY 510.40.4105.61010 $302,210 $257,694 $311,260 $245,939 -$65,321 OVERTIME PAY 510.40.4105.61110 $3,625 $0 TERMINATION PAYOUTS 510.40.4105.61415 $2,260 $15,542 $0 ANNUAL SICK LEAVE PAYOUT 510.40.4105.61420 $304 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 510.40.4105.61430 $207 $0 OPEB EXPENSES 510.40.4105.61447 $60,501 $0 HEALTH INSURANCE 510.40.4105.61510 $48,784 $32,088 $52,172 $29,986 -$22,186 VISION INSURANCE 510.40.4105.61513 $46 $57 $9 -$48 LIFE INSURANCE 510.40.4105.61615 $353 $257 $273 $131 -$142 AUTO ALLOWANCE 510.40.4105.61625 $450 $337 $0 SHOE ALLOWANCE 510.40.4105.61630 $305 $155 $155 $150 -$5 IMRF 510.40.4105.61710 $23,991 $22,007 $15,065 $8,142 -$6,923 SOCIAL SECURITY 510.40.4105.61725 $16,696 $16,669 $19,308 $15,258 -$4,050 MEDICARE 510.40.4105.61730 $3,928 $3,898 $4,516 $3,569 -$947 BOND ISSUANCE COSTS 510.40.4105.62716 $109,136 $0 TRANSFERS TO OTHER FUNDS 510.40.4105.66020 $11,246,385 $0 Total P ublic Wo rks Agency Admin:$11,819,136 $348,692 $402,806 $577,761 $174,955 Water Production N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 384 REGULAR PAY 510.40.4200.61010 $509,352 $626,984 $706,890 $722,659 $15,769 PERMANENT PART-TIME 510.40.4200.61050 $31 $0 J OB TRAINING PROGRAM 510.40.4200.61072 $34,320 $0 $54,100 $80,000 $25,900 TERMINATION PAYOUTS 510.40.4200.61415 $1,978 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 510.40.4200.61430 $0 $8,305 $0 HEALTH INSURANCE 510.40.4200.61510 $45,789 $54,067 $69,357 $69,329 -$28 VISION INSURANCE 510.40.4200.61513 $146 $150 $138 -$12 LIFE INSURANCE 510.40.4200.61615 $535 $694 $722 $664 -$58 AUTO ALLOWANCE 510.40.4200.61625 $1,967 $4,326 $4,793 $4,394 -$399 CELL PHONE ALLOWANCE 510.40.4200.61626 $504 $504 $504 $462 -$42 SHOE ALLOWANCE 510.40.4200.61630 $300 $300 $465 $300 -$165 IMRF 510.40.4200.61710 $44,644 $51,329 $34,214 $23,920 -$10,294 SOCIAL SECURITY 510.40.4200.61725 $31,647 $36,619 $41,389 $42,294 $905 MEDICARE 510.40.4200.61730 $7,647 $9,164 $10,332 $10,554 $222 SEASONAL EMPLOYEES 510.40.4200.61060 $0 $1,320 $5,000 $5,000 $0 STUDIES 510.40.4200.62180 $147,040 $168,305 $524,500 $180,000 -$344,500 CONSULTING SERVICES 510.40.4200.62185 $4,200 $4,200 $5,000 $5,000 $0 PRINTING 510.40.4200.62210 $2,033 $4,015 $4,500 $4,500 $0 OFFICE EQUIPMENT MAINT 510.40.4200.62235 $0 $0 $1,500 $1,500 $0 OTHER EQMT MAINTENANCE 510.40.4200.62245 $45,318 $30,670 $60,000 $60,000 $0 POSTAGE CHARGEBACKS 510.40.4200.62275 $113 $0 $3,000 $3,000 $0 TRAINING & TRAVEL 510.40.4200.62295 $2,249 $17,705 $23,000 $23,000 $0 POSTAGE 510.40.4200.62315 $197 $1,491 $2,500 $2,500 $0 IT COMPUTER SOFTWARE 510.40.4200.62340 $0 $179 $0 MEMBERSHIP DUES 510.40.4200.62360 $3,628 $12,948 $10,000 $19,000 $9,000 COPY MACHINE CHARGES 510.40.4200.62380 $1,653 $295 $1,200 $1,200 $0 NATURAL GAS 510.40.4200.64015 $1,372 $0 TELECOMMUNICATIONS 510.40.4200.64505 $7,319 $6,792 $14,300 $14,300 $0 TELECOMMUNICATIONS - WIRELESS 510.40.4200.64540 $2,432 $2,988 $5,000 -$5,000 BOOKS, PUBLICATIONS, MAPS 510.40.4200.65010 $0 $357 $550 $550 $0 CLOTHING 510.40.4200.65020 $0 $0 $1,900 $1,900 $0 FOOD 510.40.4200.65025 $328 $993 $2,000 $2,000 $0 J ANITORIAL SUPPLIES 510.40.4200.65040 $0 $0 $2,300 $2,300 $0 BLDG MAINTENANCE MATERIAL 510.40.4200.65050 $534 $847 $1,000 $1,000 $0 OFFICE/OTHER EQT MTN MATL 510.40.4200.65070 $0 $0 $30,000 $30,000 $0 MINOR EQUIPMENT & TOOLS 510.40.4200.65085 $0 $0 $8,000 $8,000 $0 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 385 OFFICE SUPPLIES 510.40.4200.65095 $3,348 $3,934 $4,900 $4,900 $0 PHOTO/DRAFTING SUPPLIE 510.40.4200.65105 $0 $0 $400 $400 $0 IT COMPUTER HARDWARE 510.40.4200.65555 $2,269 $1,945 $2,000 $2,000 $0 INTERNSHIP PROGRAM 510.40.4200.61071 $0 $5,000 $5,000 $0 RENTAL OF AUTO-FLEET MAINTENANCE 510.40.4200.62305 $15,033 $15,000 $15,000 $15,000 $0 Total Water Pro duction:$917,783 $1,066,423 $1,655,466 $1,346,764 -$308,702 Water Production Maintenance TELECOMMUNICATIONS - WIRELESS 510.40.4205.64540 $1,278 $0 Total Water Pro duction Maintenance:$1,278 $0 Water Billing REGULAR PAY 510.40.4208.61010 $92,745 $110,479 $152,656 $155,257 $2,601 PERMANENT PART-TIME 510.40.4208.61050 $23,091 $24,992 $1 -$1 OVERTIME PAY 510.40.4208.61110 $0 $0 $3,500 $3,500 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 510.40.4208.61430 $0 $2,507 $0 HEALTH INSURANCE 510.40.4208.61510 $20,720 $24,702 $37,192 $47,568 $10,376 VISION INSURANCE 510.40.4208.61513 $6 $0 LIFE INSURANCE 510.40.4208.61615 $7 $15 $7 $40 $33 IMRF 510.40.4208.61710 $7,483 $9,271 $7,389 $5,139 -$2,250 SOCIAL SECURITY 510.40.4208.61725 $6,599 $8,190 $9,466 $9,626 $160 MEDICARE 510.40.4208.61730 $1,543 $1,915 $2,214 $2,252 $38 PRINTING 510.40.4208.62210 $723 $1,151 $2,000 $2,000 $0 OTHER EQMT MAINTENANCE 510.40.4208.62245 $4,725 $11,840 $23,650 $31,000 $7,350 TELECOMMUNICATIONS - WIRELESS 510.40.4208.64540 $1,368 $1,254 $1,100 -$1,100 OFFICE/OTHER EQT MTN MATL 510.40.4208.65070 $20,887 $27,776 $173,000 $205,000 $32,000 Total Water Billing:$179,891 $224,100 $412,175 $461,382 $49,207 Pumping REGULAR PAY 510.40.4210.61010 $893,757 $1,058,376 $1,073,700 $1,042,549 -$31,151 J OB TRAINING PROGRAM 510.40.4210.61072 $20,760 $0 $27,000 $40,000 $13,000 OVERTIME PAY 510.40.4210.61110 $37,006 $28,508 $28,000 $28,000 $0 TERMINATION PAYOUTS 510.40.4210.61415 $60,436 $15,674 $0 ANNUAL SICK LEAVE PAYOUT 510.40.4210.61420 $1,871 $985 $0 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 386 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 510.40.4210.61430 $0 $3,349 $0 HEALTH INSURANCE 510.40.4210.61510 $149,481 $174,590 $169,286 $228,062 $58,776 VISION INSURANCE 510.40.4210.61513 $38 $38 $35 -$3 LIFE INSURANCE 510.40.4210.61615 $762 $833 $694 $723 $29 SHOE ALLOWANCE 510.40.4210.61630 $3,010 $3,310 $3,310 $3,010 -$300 IMRF 510.40.4210.61710 $88,554 $91,274 $51,968 $34,508 -$17,460 SOCIAL SECURITY 510.40.4210.61725 $65,364 $66,764 $66,766 $64,825 -$1,941 MEDICARE 510.40.4210.61730 $15,287 $15,614 $15,615 $15,161 -$454 STUDIES 510.40.4210.62180 $0 $50,000 $50,000 $0 IMPROVEMENT MAINT SERVICE 510.40.4210.62230 $1,382 $5,649 $11,000 $11,000 $0 OTHER EQMT MAINTENANCE 510.40.4210.62245 $17,545 $41,542 $79,300 $139,300 $60,000 MEMBERSHIP DUES 510.40.4210.62360 $0 $0 $120 $120 $0 SERVICE AGREEMENTS/ CONTRACTS 510.40.4210.62509 $1,569 $0 ELECTRICITY 510.40.4210.64005 $1,026,323 $1,038,666 $940,200 $940,200 $0 NATURAL GAS 510.40.4210.64015 $51,170 $50,736 $100,000 $100,000 $0 TELECOMMUNICATIONS 510.40.4210.64505 $411 $0 $5,000 $5,000 $0 TELECOMMUNICATIONS - WIRELESS 510.40.4210.64540 $1,061 $1,363 $5,500 -$5,500 CLOTHING 510.40.4210.65020 $0 $0 $800 $800 $0 PETROLEUM PRODUCTS 510.40.4210.65035 $5,336 $6,433 $12,800 $12,800 $0 J ANITORIAL SUPPLIES 510.40.4210.65040 $2,543 $33 $3,000 $3,000 $0 BLDG MAINTENANCE MATERIAL 510.40.4210.65050 $14,759 $1,673 $2,600 $2,600 $0 OFFICE/OTHER EQT MTN MATL 510.40.4210.65070 $50,179 $79,238 $104,000 $104,000 $0 MINOR EQUIPMENT & TOOLS 510.40.4210.65085 $1,546 $46,263 $130,000 $160,000 $30,000 SAFETY EQUIPMENT 510.40.4210.65090 $11,259 $9,124 $6,000 $6,000 $0 WORKERS COMP TTD PYMTS (NON SWORN)510.40.4210.66049 $0 $19,484 $0 Total P umping:$2,521,369 $2,759,516 $2,886,697 $2,991,693 $104,996 Fil tration REGULAR PAY 510.40.4220.61010 $1,152,119 $1,117,066 $1,243,251 $1,198,556 -$44,695 J OB TRAINING PROGRAM 510.40.4220.61072 $25,832 $30,952 $27,100 $40,000 $12,900 OVERTIME PAY 510.40.4220.61110 $41,115 $36,600 $25,000 $25,000 $0 TERMINATION PAYOUTS 510.40.4220.61415 $21,160 $26,879 $0 ANNUAL SICK LEAVE PAYOUT 510.40.4220.61420 $1,854 $0 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS) 510.40.4220.61430 $0 $13,474 $0 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 387 HEALTH INSURANCE 510.40.4220.61510 $240,337 $226,528 $241,200 $238,599 -$2,601 VISION INSURANCE 510.40.4220.61513 $168 $150 $275 $125 LIFE INSURANCE 510.40.4220.61615 $851 $816 $888 $740 -$148 SHOE ALLOWANCE 510.40.4220.61630 $3,610 $3,910 $3,910 $3,155 -$755 IMRF 510.40.4220.61710 $102,826 $105,289 $60,173 $39,673 -$20,500 SOCIAL SECURITY 510.40.4220.61725 $73,979 $76,651 $77,324 $74,507 -$2,817 MEDICARE 510.40.4220.61730 $17,302 $17,926 $18,084 $17,425 -$659 OTHER EQMT MAINTENANCE 510.40.4220.62245 $2,306 $4,930 $6,100 $6,100 $0 LEAD SERVICE ABATEMENT 510.40.4220.62410 $30 $0 MWRD FEES 510.40.4220.62420 $172,236 $207,565 $352,000 $352,000 $0 OUTSIDE LABARATORY COSTS 510.40.4220.62465 $16,634 $16,717 $32,500 $32,500 $0 TELECOMMUNICATIONS - WIRELESS 510.40.4220.64540 $1,794 $2,039 $5,900 -$5,900 AGRI/BOTANICAL SUPPLIES 510.40.4220.65005 $764 -$253 $970 $970 $0 BOOKS, PUBLICATIONS, MAPS 510.40.4220.65010 $784 $0 CHEMICALS/ SALT 510.40.4220.65015 $259,656 $357,563 $651,000 $826,718 $175,718 CLOTHING 510.40.4220.65020 $1,326 $1,883 $770 $770 $0 PHOSPHATE CHEMICALS 510.40.4220.65030 $117,665 $134,357 $204,000 $379,080 $175,080 PETROLEUM PRODUCTS 510.40.4220.65035 $1,055 -$953 $2,500 $2,500 $0 J ANITORIAL SUPPLIES 510.40.4220.65040 $2,526 $1,166 $2,200 $2,200 $0 BLDG MAINTENANCE MATERIAL 510.40.4220.65050 $410 $1,705 $2,600 $2,600 $0 OFFICE/OTHER EQT MTN MATL 510.40.4220.65070 $95,327 $90,264 $94,500 $94,500 $0 MEDICAL & LAB SUPPLIES 510.40.4220.65075 $14,097 $18,181 $21,000 $21,000 $0 MINOR EQUIPMENT & TOOLS 510.40.4220.65085 $9,105 $6,958 $42,500 $90,000 $47,500 SAFETY EQUIPMENT 510.40.4220.65090 $7,813 $9,841 $15,500 $15,500 $0 Total Fil tration:$2,383,700 $2,509,038 $3,131,120 $3,464,368 $333,248 Water Other Operations STUDIES 510.40.4225.62180 $90,139 $25,877 $220,000 $152,000 -$68,000 CONSULTING SERVICES 510.40.4225.62185 $92,420 $91,720 $100,000 $130,000 $30,000 LIEN FILING FEE 510.40.4225.62273 $0 $1,500 $1,500 $0 POSTAGE 510.40.4225.62315 $12,500 $15,000 $25,000 $25,000 $0 IT COMPUTER SOFTWARE 510.40.4225.62340 $264,331 $270,594 $229,000 $254,000 $25,000 LEAD SERVICE ABATEMENT 510.40.4225.62410 $26,625 $96,091 $125,000 $125,000 $0 MWRD FEES 510.40.4225.62420 $7,848 $7,926 $8,200 $8,200 $0 WTR/SWR BILL PRINT AND MAIL CO 510.40.4225.62455 $3,367 $5,860 $12,800 $25,000 $12,200 BANK SERVICE CHARGES 510.40.4225.62705 $171,741 $142,654 $140,000 $140,000 $0 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 388 TELECOMMUNICATIONS - WIRELESS 510.40.4225.64540 $1,873 $0 BOOKS, PUBLICATIONS, MAPS 510.40.4225.65010 $0 $444 $10,000 $10,000 $0 MERCHANDISE FOR RESALE 510.40.4225.65080 $38,473 $20,073 $30,000 $30,000 $0 AMORTIZATION EXPENSE 510.40.4225.68020 $70,863 $0 PUBLIC EDUCATION 510.40.4225.62696 $0 $628 $10,000 $10,000 $0 MISCELLANEOUS 510.40.4225.62770 $7,952 $0 DEPRECIATION EXPENSE 510.40.4225.68010 $2,865,860 $0 CONTINGENCIES 510.40.4225.68205 $0 $29 $1,000 $1,000 $0 Total Water Other Operations:$3,573,304 $757,584 $912,500 $911,700 -$800 Water Capital Outlay IT COMPUTER HARDWARE 510.40.4230.65555 $1,500 $3,995 $31,000 $31,000 $0 WATER GENERAL PLANT 510.40.4230.65702 $629 $63,181 $187,000 $470,000 $283,000 AUTOMOTIVE EQUIPMENT 510.40.4230.65550 $21,950 $164,400 $388,400 $224,000 Total Water Capital Outlay:$2,129 $89,126 $382,400 $889,400 $507,000 Capital Planning & Engineering MEMBERSHIP DUES 510.40.4400.62360 $850 $900 $0 Total C apital Planning & Engineering:$850 $900 $0 $0 $0 Water And Sewer Capital REGULAR PAY 510.40.4440.61010 $196,846 $201,617 $199,147 $302,086 $102,939 OVERTIME PAY 510.40.4440.61110 $379 $0 ANNUAL SICK LEAVE PAYOUT 510.40.4440.61420 $0 $1,165 $0 HEALTH INSURANCE 510.40.4440.61510 $42,448 $44,970 $45,404 $62,305 $16,901 LIFE INSURANCE 510.40.4440.61615 $125 $128 $129 $123 -$6 SHOE ALLOWANCE 510.40.4440.61630 $600 $600 $600 $600 $0 IMRF 510.40.4440.61710 $15,435 $17,526 $9,639 $9,999 $360 SOCIAL SECURITY 510.40.4440.61725 $10,990 $12,665 $12,384 $18,767 $6,383 MEDICARE 510.40.4440.61730 $2,570 $2,962 $2,896 $4,389 $1,493 Total Water And Sewer Capital:$269,393 $281,633 $270,199 $398,269 $128,070 Distribution Maintenance REGULAR PAY 510.40.4540.61010 $668,731 $722,720 $715,832 $998,097 $282,265 J OB TRAINING PROGRAM 510.40.4540.61072 $22,028 $0 $27,000 $200,000 $173,000 OVERTIME PAY 510.40.4540.61110 $29,269 $56,472 $80,000 $80,000 $0 TERMINATION PAYOUTS 510.40.4540.61415 $13,323 $0 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 389 ANNUAL SICK LEAVE PAYOUT 510.40.4540.61420 $894 $916 $0 HEALTH INSURANCE 510.40.4540.61510 $135,287 $140,588 $146,854 $189,454 $42,600 VISION INSURANCE 510.40.4540.61513 $433 $445 $408 -$37 LIFE INSURANCE 510.40.4540.61615 $483 $484 $509 $465 -$44 SHOE ALLOWANCE 510.40.4540.61630 $2,555 $2,555 $2,555 $2,400 -$155 IMRF 510.40.4540.61710 $59,452 $65,519 $34,647 $33,038 -$1,609 SOCIAL SECURITY 510.40.4540.61725 $42,278 $47,700 $44,540 $62,031 $17,491 MEDICARE 510.40.4540.61730 $9,888 $11,156 $10,417 $14,507 $4,090 STUDIES 510.40.4540.62180 $0 $0 $30,000 $30,000 $0 PRINTING 510.40.4540.62210 $277 $0 $1,800 $1,800 $0 BLDG MAINTENANCE SERVICES 510.40.4540.62225 $0 $0 $1,000 $1,000 $0 IMPROVEMENT MAINT SERVICE 510.40.4540.62230 $10,003 $69 $10,000 $40,000 $30,000 OTHER EQMT MAINTENANCE 510.40.4540.62245 $0 $870 $2,000 $2,000 $0 POSTAGE CHARGEBACKS 510.40.4540.62275 $146 $0 $3,400 $3,400 $0 TRAINING & TRAVEL 510.40.4540.62295 $25 $0 RESIDENTIAL DEBRIS/REMOVAL CONTRACTUAL COSTS 510.40.4540.62415 $25,740 $32,220 $45,000 $45,000 $0 TELECOMMUNICATIONS - WIRELESS 510.40.4540.64540 $5,444 $6,033 $11,600 -$11,600 CLOTHING 510.40.4540.65020 $1,763 -$786 $1,300 $1,300 $0 BLDG MAINTENANCE MATERIAL 510.40.4540.65050 $948 $0 $500 $500 $0 MATERIALS - STREETS DIVISION 510.40.4540.65051 $35,000 $26,292 $35,000 $35,000 $0 MATER. TO MAINT. IMP.510.40.4540.65055 $70,699 $151,252 $225,000 $280,000 $55,000 OFFICE/OTHER EQT MTN MATL 510.40.4540.65070 $6,773 $672 $5,500 $5,500 $0 MINOR EQUIPMENT & TOOLS 510.40.4540.65085 $13,673 $16,382 $53,500 $83,500 $30,000 SAFETY EQUIPMENT 510.40.4540.65090 $7,753 $5,389 $6,000 $6,000 $0 FITNESS INCENTIVE 510.40.4540.65141 $300 $0 RENTAL OF AUTO-FLEET MAINTENANCE 510.40.4540.62305 $157,548 $165,000 $165,000 $165,000 $0 Total Distribution Maintenance:$1,306,956 $1,465,260 $1,659,399 $2,280,400 $621,001 Total Public Works Agency:$22,975,790 $9,502,272 $11,712,762 $13,321,737 $1,608,975 Utilities 2018B Bonds DEBT SERVICE- PRINCIPAL 510.71.5602.68305 $0 $52,632 $54,094 $1,462 DEBT SERVICE- INTEREST 510.71.5602.68315 $200,234 $200,234 $200,234 $197,602 -$2,632 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 390 Total 2018B Bonds:$200,234 $200,234 $252,866 $251,696 -$1,170 2019B Bonds DEBT SERVICE- PRINCIPAL 510.71.5606.68305 $0 $97,399 $103,129 $5,730 DEBT SERVICE- INTEREST 510.71.5606.68315 $146,133 $141,702 $137,448 $132,578 -$4,870 Total 2019B Bonds:$146,133 $141,702 $234,847 $235,707 $860 2020A Bonds DEBT SERVICE- PRINCIPAL 510.71.5607.68305 $0 $70,000 $130,000 $60,000 DEBT SERVICE- INTEREST 510.71.5607.68315 $15,317 $145,587 $147,700 $144,200 -$3,500 Total 2020A Bonds:$15,317 $145,587 $217,700 $274,200 $56,500 2020B Bonds DEBT SERVICE- PRINCIPAL 510.71.5608.68305 $0 $167,913 $167,913 DEBT SERVICE- INTEREST 510.71.5608.68315 $6,816 $221,691 $77,078 $72,002 -$5,076 Total 2020B Bonds:$6,816 $221,691 $77,078 $239,915 $162,837 2021 Bonds BOND ISSUANCE COSTS 510.71.5609.62716 $34,180 $0 DEBT SERVICE- PRINCIPAL 510.71.5609.68305 $0 $32,800 $311,600 $278,800 DEBT SERVICE- INTEREST 510.71.5609.68315 $7,922 $95,060 $77,326 -$17,734 Total 2021 Bonds:$0 $42,101 $127,860 $388,926 $261,066 2023 Bonds DEBT SERVICE- INTEREST 510.71.5611.68315 $0 $100,000 $100,000 Total 2023 Bonds:$0 $100,000 $100,000 2016A Bonds DEBT SERVICE- PRINCIPAL 510.71.5731.68305 $0 $155,000 $160,000 $5,000 DEBT SERVICE- INTEREST 510.71.5731.68315 $91,294 $93,814 $82,444 $76,244 -$6,200 DEBT SERVICE- INTEREST 510.71.7153.68315 -$362 -$7,245 $237,444 -$237,444 Total 2016A Bonds:$90,931 $86,569 $474,888 $236,244 -$238,644 2017A Bonds DEBT SERVICE- PRINCIPAL 510.71.5733.68305 $0 $45,000 $45,000 $0 DEBT SERVICE- INTEREST 510.71.5733.68315 $31,042 $29,442 $27,975 $26,175 -$1,800 Total 2017A Bonds:$31,042 $29,442 $72,975 $71,175 -$1,800 Water General Support IMRF 510.71.7100.61710 -$120,875 -$1,191,197 $0 Total Water General Support:-$120,875 -$1,191,197 $0 $0 $0 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 391 ARRA/ IEPA Loan Ds (L173382) DEBT SERVICE- PRINCIPAL 510.71.7133.68305 $0 $0 $67,505 $67,505 $0 Total ARRA/ IEPA Loan Ds (L173382):$0 $0 $67,505 $67,505 $0 IEPA Loan L174820 DEBT SERVICE- PRINCIPAL 510.71.7135.68305 $0 $82,967 $84,630 $1,663 DEBT SERVICE- INTEREST 510.71.7135.68315 $27,991 $26,388 $24,960 $23,297 -$1,663 Total IEPA Loan L174820:$27,991 $26,388 $107,927 $107,927 $0 IEPA Loan L175107 DEBT SERVICE- PRINCIPAL 510.71.7136.68305 $0 $74,193 $75,415 $1,222 DEBT SERVICE- INTEREST 510.71.7136.68315 $24,002 $22,817 $21,765 $20,543 -$1,222 Total IEPA Loan L175107:$24,002 $22,817 $95,958 $95,958 $0 2011A Bonds DEBT SERVICE- INTEREST 510.71.7145.68315 $79,187 $0 Total 2011A Bonds:$79,187 $0 2012A Bonds DEBT SERVICE- PRINCIPAL 510.71.7150.68305 $161,018 $0 DEBT SERVICE- INTEREST 510.71.7150.68315 $97,131 $126,466 $0 Total 2012A Bonds:$97,131 $287,484 $0 2013A Bonds DEBT SERVICE- PRINCIPAL 510.71.7151.68305 $0 $90,000 $95,000 $5,000 DEBT SERVICE- INTEREST 510.71.7151.68315 $65,188 $61,771 $58,471 $54,872 -$3,599 Total 2013A Bonds:$65,188 $61,771 $148,471 $149,872 $1,401 2015 A Bonds DEBT SERVICE- PRINCIPAL 510.71.7152.68305 $0 $235,000 $245,000 $10,000 DEBT SERVICE- INTEREST 510.71.7152.68315 $167,598 $158,765 $150,331 $140,932 -$9,399 Total 2015 A Bonds:$167,598 $158,765 $385,331 $385,932 $601 Interfund Transfers TRANSFER TO GENERAL FUND 510.71.7160.66131 $3,799,559 $4,049,568 $4,049,559 $4,049,559 $0 TRANSFER TO INSURANCE 510.71.7160.66130 $513,955 $1,539,648 $1,585,843 $1,665,135 $79,292 Total Interfund Transfers:$4,313,514 $5,589,216 $5,635,402 $5,714,694 $79,292 Water Fund Dep, Imp, Ext ENGINEERING SERVICES 510.71.7330.62145 $892,338 $0 ADVERTISING 510.71.7330.62205 $2,499 $0 ENGINEERING SERVICES 513.71.7330.62145 $216 $122,719 $3,460,000 $6,700 -$3,453,300 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 392 ADVERTISING 513.71.7330.62205 $844 $3,226 $5,000 $5,000 $0 OTHER IMPROVEMENTS 510.71.7330.65515 $19,153,137 $0 OTHER IMPROVEMENTS 513.71.7330.65515 $420,883 -$21,124 $33,036,000 $57,780,500 $24,744,500 TRANSFERS TO OTHER FUNDS 513.71.7330.66020 -$11,246,385 $1,110,923 $0 Total Water Fund Dep, Imp, Ext:-$10,824,442 $21,263,719 $36,501,000 $57,792,200 $21,291,200 2014A Bonds DEBT SERVICE- PRINCIPAL 510.71.7509.68305 $0 $120,000 $125,000 $5,000 DEBT SERVICE- INTEREST 510.71.7509.68315 $85,596 $81,083 $75,812 $69,812 -$6,000 Total 2014A Bonds:$85,596 $81,083 $195,812 $194,812 -$1,000 IEPA Loan L175108 DEBT SERVICE- PRINCIPAL 510.71.7137.68305 $0 $806,630 $919,412 $112,782 DEBT SERVICE- INTEREST 510.71.7137.68315 $346,501 $330,517 $353,205 $22,688 Total IEPA Loan L175108:$346,501 $1,137,147 $1,272,617 $135,470 Total Utilities:-$5,594,637 $27,513,871 $45,732,767 $67,579,380 $21,846,613 Total Expenditures:$17,381,153 $37,016,143 $57,445,529 $80,901,117 $23,455,588 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 393 Sewer Fund The Sewer Fund includes operations, maintenance and capital improvements for the City’s Combined, Relief, and Storm Sewer Systems. The Sewer Division manages operation, inspection, maintenance, and repair of the City’s sewer mains and drainage structures (sewer manholes, catch basins, and storm water inlets). This includes proactive prog rams 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 ooding. 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. Summary The City of Evanston is projecting $10.27M of revenue in FY2023, which represents a 15.4% decrease over the prior year. Budgeted expenditures are projected to decrease by 1.2% or $139.39K to $11.25M in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $2.5M $5M $7.5M $10M $12.5M $15M City of Evanston | Budget Book 2023 Page 394 Fund B alance Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $2M $4M $6M $8M Revenues by Source Revenue to the sewer fund is from charges for services, which are paid by Evanston property owners through their water bill.  Projected 2023 Revenues by Source Charges for Services (99.7%)Charges for Services (99.7%) Charges for Services (99.7%) Interest Income (0.2%)Interest Income (0.2%) Interest Income (0.2%) Other Revenue (0.01%)Other Revenue (0.01%) Other Revenue (0.01%) Revenue Source N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 395 Charges for Services $10,242,066 $10,373,597 $10,113,594 $10,240,424 $126,830 1.3% Other Revenue $405,831 $16,811 $2,001,000 $1,000 -$2,000,000 -100% Interest Income $15,111 $4,547 $25,000 $25,000 $0 0% Interfund Transfers $0 $332,637 $0 $0 $0 0% Total Revenue Source:$10,663,008 $10,727,592 $12,139,594 $10,266,424 -$1,873,170 -15.4% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) FY2022 vs. FY2023 (% C hange) Expenditures by Expense Type The Sewer Fund supports 11.75 FTE employees. More detail on Capital Outlay expenses can be found in the Capital Improvements section.  Budgeted Expenditures by Ex pense Type Debt Service (33.9%)Debt Service (33.9%) Debt Service (33.9%) Capital Outlay (27.1%)Capital Outlay (27.1%) Capital Outlay (27.1%) Services and Supplies (15.6%)Services and Supplies (15.6%) Services and Supplies (15.6%) Salary and Benefits (12.3%)Salary and Benefits (12.3%) Salary and Benefits (12.3%) Interfund Transfers (7.9%)Interfund Transfers (7.9%) Interfund Transfers (7.9%) Insurance and Other Chargebacks (3.3%)Insurance and Other Chargebacks (3.3%) Insurance and Other Chargebacks (3.3%) Miscellaneous (0.01%)Miscellaneous (0.01%) Miscellaneous (0.01%) Expense Objects Sal ary and Benets $1,379,972 $1,077,577 $1,383,761 $1,386,579 $2,818 0.2% Services and Suppl ies $393,860 $345,852 $1,471,950 $1,750,300 $278,350 18.9% Miscellaneous $1,456 $0 $1,500 $1,500 $0 0% Capital Outlay $0 $262,046 $3,538,100 $3,050,700 -$487,400 -13.8% Interfund Transfers $1,337,532 $1,036,558 $871,164 $883,858 $12,694 1.5% Insurance and Other Chargebacks $306,557 $332,256 $352,190 $369,800 $17,610 5% Debt Service $715,187 $2,626,816 $3,772,691 $3,809,232 $36,541 1% Depreciati on Expense $3,773,559 $0 N/A N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 396 Total Expense Objects:$7,908,122 $5,681,106 $11,391,356 $11,251,969 -$139,387 -1.2% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) 2023 Initiatives Complete Greenleaf Street Larg e Diameter Sewer Rehabilitation Project. Eng ineering design, bid and contract award has been nalized. Secured State low-interest loan funding for the rehabilitation project scheduled for 2022. Continue the annual small diameter sewer CIPP rehabilitation program at a rate of at least 1% (1.34 miles) of the combined, small diameter sewer system rehabilitated per year. Continue to coordinate the inspection and repair of sewer mains and drainag e structures in advance of the street resurfacing program. Continue preventative maintenance cleaning and inspection of sewer mains and drainage structures. Continue to perform inspection of combined and storm sewer outfalls in accordance with IEPA requirements. Continue to perform an annual sewer extension program in conjunction with alley improvements. Beg in the engineering phase of the Combined Sewer Overow sewer repair project. Continue a hydraulic analysis of the Evanston sewer system to determine where improvements could be made to address the potential for ooding due to storm water runoff. This will assist in meeting the objectives established in the CARP. Performance Meas ures Measure Type of Measure FY 2021 Actual FY 2022 Estimate FY 2023 Proj ected Number of customer complaints about sewer service (sewer, odor complaint, basement ooding, broken sewer, poor drainage, street/alley ooding) Output 280 416 348 Days lost from work due to illness or injury Outcome 146 20 83 Line Item Detail - Revenue Revenue Public Works Agency Recycling And Environmental Main STORM WATER DETENTION REVENUE 515.40.4310.53593 $24,807 $23,250 $0 MISCELLANEOUS REVENUE 515.40.4310.56045 $0 $0 $0 Total R ecycling And Environmental Main:$24,807 $23,250 $0 $0 $0 Sewer Maintenance STORM WATER DETENTION REVENUE 515.40.4530.53593 $0 $0 $22,200 $22,200 $0 SEWER SERVICE CHARGE 515.40.4530.53595 $10,149,414 $10,281,974 $9,706,000 $9,832,830 $126,830 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 397 TAX EXEMPT PROPERTIES- REASONABLE CHARGE- SEWER 515.40.4530.53596 $0 $274,394 $274,394 $0 SEWER SERV CHARGE- PENALTY 515.40.4530.53600 $67,845 $68,373 $111,000 $111,000 $0 MISCELLANEOUS REVENUE 515.40.4530.56045 $0 $1,000 $1,000 $0 BOND PREMIUM 515.40.4530.56061 $5,761 $12,760 $0 CONTRIBUTIONS FROM OTHER FUNDS 515.40.4530.56112 $382,670 $0 PROCEEDS FROM IEPA LOAN 515.40.4530.56115 $0 $2,000,000 -$2,000,000 CHANGE IN APPRECIATION / DEPRECIATION ON INVESTMENTS 515.40.4530.56585 -$10,632 $0 INVESTMENT INCOME 515.40.4530.56501 $15,111 $4,547 $25,000 $25,000 $0 Total Sewer Maintenance:$10,620,801 $10,357,022 $12,139,594 $10,266,424 -$1,873,170 Sewer Improvements FROM WEST EVANSTON TIF 515.40.4535.57007 $332,637 $0 Total Sewer Improvements:$332,637 $0 Total Public Works Agency:$10,645,608 $10,712,909 $12,139,594 $10,266,424 -$1,873,170 Utilities 2018C Bonds BOND PREMIUM 515.71.5603.56061 $1,224 $14,683 $0 Total 2018C Bonds:$1,224 $14,683 $0 2019B Bonds BOND PREMIUM 515.71.5606.56061 $10,525 $0 Total 2019B Bonds:$10,525 $0 2011 A Bonds- Sewer Debt Serv. BOND PREMIUM 515.71.7512.56061 $5,651 $0 Total 2011 A Bonds- Sewer Debt Serv.:$5,651 $0 Total Utilities:$17,400 $14,683 $0 $0 $0 Total Revenue:$10,663,008 $10,727,592 $12,139,594 $10,266,424 -$1,873,170 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses Expenditures Public Works Agency N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 398 Sewer Maintenance ESTIMATED WAGES/BENEFITS 515.40.4530.61001 $0 $56,511 $56,511 REGULAR PAY 515.40.4530.61010 $918,937 $964,333 $1,006,818 $974,550 -$32,268 PERMANENT PART-TIME 515.40.4530.61050 $1,657 $0 J OB TRAINING PROGRAM 515.40.4530.61072 $10,256 $2,160 $27,000 $40,000 $13,000 OVERTIME PAY 515.40.4530.61110 $16,851 $22,674 $30,000 $30,000 $0 TERMINATION PAYOUTS 515.40.4530.61415 $27,209 $15,186 $0 ANNUAL SICK LEAVE PAYOUT 515.40.4530.61420 $2,092 $916 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)515.40.4530.61430 $602 $5,395 $0 HEALTH INSURANCE 515.40.4530.61510 $185,126 $171,591 $189,836 $174,739 -$15,097 VISION INSURANCE 515.40.4530.61513 $182 $371 $357 -$14 LIFE INSURANCE 515.40.4530.61615 $656 $676 $668 $621 -$47 SHOE ALLOWANCE 515.40.4530.61630 $3,075 $3,080 $3,080 $2,775 -$305 IMRF 515.40.4530.61710 $80,687 $84,023 $48,730 $32,259 -$16,471 SOCIAL SECURITY 515.40.4530.61725 $58,251 $62,109 $62,614 $60,595 -$2,019 MEDICARE 515.40.4530.61730 $13,623 $14,525 $14,644 $14,172 -$472 SEASONAL EMPLOYEES 515.40.4530.61060 $0 $5,200 $5,200 $0 IMPROVEMENT MAINT SERVICE 515.40.4530.62230 $0 $0 $10,000 $10,000 $0 OTHER EQMT MAINTENANCE 515.40.4530.62245 $2,526 $1,507 $5,500 $5,350 -$150 TRAINING & TRAVEL 515.40.4530.62295 $750 $350 $2,500 $2,500 $0 POSTAGE 515.40.4530.62315 $12,500 $15,000 $25,000 $25,000 $0 IT COMPUTER SOFTWARE 515.40.4530.62340 $6,991 $7,130 $7,000 $7,000 $0 MEMBERSHIP DUES 515.40.4530.62360 $340 $2,475 $350 $350 $0 RESIDENTIAL DEBRIS/REMOVAL CONTRACTUAL COSTS 515.40.4530.62415 $41,358 $40,000 $45,000 $45,000 $0 WTR/SWR BILL PRINT AND MAIL CO 515.40.4530.62455 $3,367 $5,860 $7,000 $7,000 $0 SEWER MAINTENANCE CONTRACTS 515.40.4530.62461 $41,495 $46,911 $220,000 $550,000 $330,000 BANK SERVICE CHARGES 515.40.4530.62705 $2,444 $1,838 $15,000 $15,000 $0 BOND ISSUANCE COSTS 515.40.4530.62716 $27,174 $0 TELECOMMUNICATIONS - WIRELESS 515.40.4530.64540 $3,841 $4,548 $9,500 -$9,500 CHEMICALS/ SALT 515.40.4530.65015 $905 $4,854 $3,200 $3,200 $0 CLOTHING 515.40.4530.65020 $334 $1,093 $1,000 $1,000 $0 J ANITORIAL SUPPLIES 515.40.4530.65040 $0 $400 $400 $0 MATERIALS - STREETS DIVISION 515.40.4530.65051 $18,000 $17,822 $18,000 $18,000 $0 MATER. TO MAINT. IMP.515.40.4530.65055 $12,227 $37,038 $53,000 $53,000 $0 OFFICE/OTHER EQT MTN MATL 515.40.4530.65070 -$294 $7,717 $7,000 $7,000 $0 MERCHANDISE FOR RESALE 515.40.4530.65080 $0 $1,000 $1,000 $0 MINOR EQUIPMENT & TOOLS 515.40.4530.65085 $3,309 $1,612 $3,300 $3,300 $0 SAFETY EQUIPMENT 515.40.4530.65090 $4,573 $3,218 $8,000 $8,000 $0 AUTOMOTIVE EQUIPMENT 515.40.4530.65550 $13,489 $296,100 $445,700 $149,600 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 399 RENTAL OF AUTO-FLEET MAINTENANCE 515.40.4530.62305 $249,877 $260,004 $260,000 $260,000 $0 DEPRECIATION EXPENSE 515.40.4530.68010 $3,773,559 $0 Total Sewer Maintenance:$5,524,297 $1,819,316 $2,386,811 $2,859,579 $472,768 Sewer Other Operations STUDIES 515.40.4531.62180 $152,277 $264,389 $235,000 $125,000 -$110,000 OTHER EQMT MAINTENANCE 515.40.4531.62245 $0 $25,000 $25,000 $0 IT COMPUTER SOFTWARE 515.40.4531.62340 $0 $3,500 $21,500 $18,000 MEMBERSHIP DUES 515.40.4531.62360 $0 $5,000 $5,000 $0 NPDES FEES - SEWER 515.40.4531.62421 $21,000 $21,000 $21,000 $21,000 $0 SEWER MAINTENANCE CONTRACTS 515.40.4531.62461 $17,694 $18,470 $25,000 $25,000 $0 MATER. TO MAINT. IMP.515.40.4531.65055 $3,595 $0 $5,000 $5,000 $0 PUBLIC EDUCATION 515.40.4531.62696 $1,456 $0 $1,500 $1,500 $0 Total Sewer Other Operations:$196,023 $303,860 $321,000 $229,000 -$92,000 Sewer Interfund Transfers TRANSFER TO DEBT SERVICE 515.40.4532.66026 $257,488 $265,212 $274,394 $283,858 $9,464 TRANSFER TO GENERAL FUND 515.40.4532.66131 $330,167 $330,168 $336,770 $340,000 $3,230 TRANSFER TO INSURANCE 515.40.4532.66130 $306,557 $332,256 $352,190 $369,800 $17,610 Total Sewer Interfund Transfers:$894,212 $927,636 $963,354 $993,658 $30,304 Sewer Capital IT COMPUTER HARDWARE 515.40.4533.65555 $0 $0 $5,500 $5,500 $0 FURNITURE & FIXTURES 515.40.4533.65625 $0 $76,776 $47,000 $50,000 $3,000 Total Sewer Capital:$0 $76,776 $52,500 $55,500 $3,000 Sewer Improvements ADVERTISING 515.40.4535.62205 $30 $0 SEWER MAINTENANCE CONTRACTS 515.40.4535.62461 $17,425 -$156,980 $700,000 $750,000 $50,000 OTHER IMPROVEMENTS 515.40.4535.65515 $0 $171,782 $3,195,000 $2,555,000 -$640,000 TRANSFERS TO OTHER FUNDS 515.40.4535.66020 $500,000 $181,174 $0 Total Sewer Improvements:$517,455 $195,976 $3,895,000 $3,305,000 -$590,000 Total Public Works Agency:$7,131,986 $3,323,563 $7,618,665 $7,442,737 -$175,928 Utilities 2018C Bonds DEBT SERVICE- PRINCIPAL 515.71.5603.68305 $0 $120,162 $126,085 $5,923 DEBT SERVICE- INTEREST 515.71.5603.68315 $61,679 $52,600 $44,028 $38,020 -$6,008 Total 2018C Bonds:$61,679 $52,600 $164,190 $164,105 -$85 2019B Bonds N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 400 DEBT SERVICE- PRINCIPAL 515.71.5606.68305 $0 $33,242 $35,197 $1,955 DEBT SERVICE- INTEREST 515.71.5606.68315 $49,875 $48,362 $46,910 $45,248 -$1,662 Total 2019B Bonds:$49,875 $48,362 $80,152 $80,445 $293 2020A Bonds DEBT SERVICE- PRINCIPAL 515.71.5607.68305 $0 $35,000 $40,000 $5,000 DEBT SERVICE- INTEREST 515.71.5607.68315 $3,930 $38,679 $37,900 $36,150 -$1,750 Total 2020A Bonds:$3,930 $38,679 $72,900 $76,150 $3,250 2020B Bonds DEBT SERVICE- PRINCIPAL 515.71.5608.68305 $0 $34,689 $34,689 DEBT SERVICE- INTEREST 515.71.5608.68315 $1,408 $13,372 $15,924 $14,874 -$1,050 Total 2020B Bonds:$1,408 $13,372 $15,924 $49,563 $33,639 Sewer Maintenance OPEB EXPENSES 515.71.7400.61447 $89,158 $8,211 $0 IMRF 515.71.7400.61710 -$28,209 -$277,485 $0 Total Sewer Maintenance:$60,949 -$269,274 $0 IEPA (L 174775) DEBT SERVICE- PRINCIPAL 515.71.7477.68305 $0 $62,671 $63,887 $1,216 DEBT SERVICE- INTEREST 515.71.7477.68315 $19,602 $18,430 $17,386 $16,170 -$1,216 Total IEPA (L 174775):$19,602 $18,430 $80,057 $80,057 $0 IEPA (L 17-5240) DEBT SERVICE- PRINCIPAL 515.71.7478.68305 $0 $10,509 $10,719 $210 DEBT SERVICE- INTEREST 515.71.7478.68315 $3,520 $3,317 $3,161 $2,951 -$210 Total IEPA (L 17-5240):$3,520 $3,317 $13,670 $13,670 $0 IEPA (L17-5242) DEBT SERVICE- PRINCIPAL 515.71.7479.68305 $0 $30,455 $30,455 $0 DEBT SERVICE- INTEREST 515.71.7479.68315 $9,866 $9,324 $9,025 $8,467 -$558 Total IEPA (L17-5242):$9,866 $9,324 $39,480 $38,922 -$558 IEPA Loan L175387 DEBT SERVICE- PRINCIPAL 515.71.7481.68305 $0 $16,233 $16,520 $287 DEBT SERVICE- INTEREST 515.71.7481.68315 $5,895 $5,618 $5,347 $5,060 -$287 Total IEPA Loan L175387:$5,895 $5,618 $21,580 $21,580 $0 2011 A Bonds- Sewer Debt Serv. DEBT SERVICE- INTEREST 515.71.7512.68315 $16,359 $0 Total 2011 A Bonds- Sewer Debt Serv.:$16,359 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 401 IEPA 174430 Ds DEBT SERVICE- PRINCIPAL 515.71.7598.68305 $0 $139,489 $142,708 $3,219 DEBT SERVICE- INTEREST 515.71.7598.68315 $48,350 $45,256 $42,892 $39,672 -$3,220 Total IEPA 174430 Ds:$48,350 $45,256 $182,381 $182,380 -$1 IEPA Ph 6A Ds (L170891) DEBT SERVICE- PRINCIPAL 515.71.7600.68305 $1,042,138 $0 DEBT SERVICE- INTEREST 515.71.7600.68315 $30,718 $3,871 $0 Total IEPA Ph 6A Ds (L170891):$30,718 $1,046,009 $0 IEPA 8A Ds (L170893) DEBT SERVICE- PRINCIPAL 515.71.7605.68305 $762,924 $0 DEBT SERVICE- INTEREST 515.71.7605.68315 $24,657 $9,590 $0 Total IEPA 8A Ds (L170893):$24,657 $772,514 $0 IEPA 7H Ds (L171192) DEBT SERVICE- PRINCIPAL 515.71.7610.68305 $207,509 $0 DEBT SERVICE- INTEREST 515.71.7610.68315 $8,082 $3,047 $0 Total IEPA 7H Ds (L171192):$8,082 $210,556 $0 Iepa 10B Ds (L171452) DEBT SERVICE- PRINCIPAL 515.71.7616.68305 $0 $392,431 $402,303 $9,872 DEBT SERVICE- INTEREST 515.71.7616.68315 $65,059 $55,587 $49,147 $39,275 -$9,872 Total Iepa 10B Ds (L171452):$65,059 $55,587 $441,578 $441,578 $0 IEPA S82B-1 Ds(L172471) DEBT SERVICE- PRINCIPAL 515.71.7617.68305 $0 $624,892 $640,612 $15,720 DEBT SERVICE- INTEREST 515.71.7617.68315 $122,525 $107,473 $95,949 $80,229 -$15,720 Total IEPA S82B-1 Ds(L172471):$122,525 $107,473 $720,841 $720,841 $0 IEPA S82B-2 Ds (L172736) DEBT SERVICE- PRINCIPAL 515.71.7618.68305 $0 $375,033 $384,468 $9,435 DEBT SERVICE- INTEREST 515.71.7618.68315 $80,057 $71,052 $62,992 $53,558 -$9,434 Total IEPA S82B-2 Ds (L172736):$80,057 $71,052 $438,025 $438,026 $1 IEPA 6C Ds (L171129) DEBT SERVICE- PRINCIPAL 515.71.7620.68305 $0 $314,601 $323,073 $8,472 DEBT SERVICE- INTEREST 515.71.7620.68315 $27,926 $19,803 $14,968 $6,496 -$8,472 Total IEPA 6C Ds (L171129):$27,926 $19,803 $329,569 $329,569 $0 IEPA Ph 8B Ds (L171193) DEBT SERVICE- PRINCIPAL 515.71.7621.68305 $0 $233,587 $245,827 $12,240 DEBT SERVICE- INTEREST 515.71.7621.68315 $27,164 $21,218 $23,469 $11,230 -$12,239 Total IEPA Ph 8B Ds (L171193):$27,164 $21,218 $257,056 $257,057 $1 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 402 IEPA Ph 9A Ds (L170894) DEBT SERVICE- PRINCIPAL 515.71.7622.68305 $0 $308,924 $316,915 $7,991 DEBT SERVICE- INTEREST 515.71.7622.68315 $36,906 $29,289 $22,467 $14,477 -$7,990 Total IEPA Ph 9A Ds (L170894):$36,906 $29,289 $331,391 $331,392 $1 Iepa Ph 10A Ds (L170895) DEBT SERVICE- PRINCIPAL 515.71.7623.68305 $0 $537,405 $551,305 $13,900 DEBT SERVICE- INTEREST 515.71.7623.68315 $71,609 $58,359 $46,492 $32,592 -$13,900 Total Iepa Ph 10A Ds (L170895):$71,609 $58,359 $583,897 $583,897 $0 Total Utilities:$776,136 $2,357,542 $3,772,691 $3,809,232 $36,541 Total Expenditures:$7,908,122 $5,681,106 $11,391,356 $11,251,969 -$139,387 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 403 Solid Was te Fund 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 qualied 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. Summary The City of Evanston is projecting $6 .51M of revenue in FY2023, which represents a 3.9% increase over the prior year. Budgeted expenditures are projected to increase by 5.3% or $326.84K to $6.45M in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $2M $4M $6M $8M City of Evanston | Budget Book 2023 Page 404 Fund B alance The fund has held a negative balance for many years, and is expected to maintain a positive fund balance in 2023.  In FY 2022, the City Council approved a one-time transfer of excess General Fund reserves to the Solid Waste Fund in order to keep the property tax levy at. Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $-1500000 $-1000000 $-500000 $0 $500K $1M $1.5M City of Evanston | Budget Book 2023 Page 405 Revenues by Source The Solid Waste fund is supported primarily by charges for services for trash and recycling collection. Since 2018, the fund has been receiving property tax revenue, which was increased over the course of three years instead of implementing a rate increase at that time. Solid Waste rates were increased 1.8% on January 1, 2023.  Projected 2023 Revenues by Source Charges for Services (71.7%)Charges for Services (71.7%) Charges for Services (71.7%) Property Taxes (20.5%)Property Taxes (20.5%) Property Taxes (20.5%) Licenses, Permits and Fees (6%)Licenses, Permits and Fees (6%) Licenses, Permits and Fees (6%) Other Revenue (1.9%)Other Revenue (1.9%) Other Revenue (1.9%) Revenue Source Property Taxes $1,332,500 $1,332,500 $1,332,500 $1,332,500 $0 0% Licenses, Permits and Fees $298,870 $293,125 $297,000 $389,000 $92,000 31% Charges for Services $4,247,762 $4,541,846 $4,516,450 $4,669,000 $152,550 3.4% Other Revenue $71,739 $133,952 $122,000 $122,000 $0 0% Total Revenue Source:$5,950,871 $6,301,423 $6,267,950 $6,512,500 $244,550 3.9% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 406 Expenditures by Expense Type  The Solid Waste Fund supports 15.5 FTE employees, who are responsible for recycling collection and bulk and special trash pickups. Residential waste collection takes place through a contractual service.  Budgeted Expenditures by Ex pense Type Services and Supplies (61%)Services and Supplies (61%) Services and Supplies (61%) Salary and Benefits (25.6%)Salary and Benefits (25.6%) Salary and Benefits (25.6%) Capital Outlay (8.1%)Capital Outlay (8.1%) Capital Outlay (8.1%) Interfund Transfers (5%)Interfund Transfers (5%) Interfund Transfers (5%) Miscellaneous (0.2%)Miscellaneous (0.2%) Miscellaneous (0.2%) Expense Objects Sal ary and Benets $1,303,709 $1,593,692 $1,492,909 $1,651,410 $158,501 10.6% Services and Suppli es $3,519,043 $3,636,764 $3,786,776 $3,935,115 $148,339 3.9% Miscellaneous $8,143 $8,506 $15,000 $15,000 $0 0% Capital Outlay $104,512 $168,062 $525,000 $525,000 $0 0% Interfund Transfers $322,362 $302,004 $302,000 $322,000 $20,000 6.6% Depreciati on Expense $41,125 $69,847 $0 N/A Total Expense Objects:$5,298,894 $5,778,875 $6,121,685 $6,448,525 $326,840 5.3% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Line Item Detail - Revenue Revenue Public Works YARD WASTE FEE 520.26.7695.56156 $2,184 $3,331 $0 Total Public Works:$2,184 $3,331 $0 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 407 Public Works Agency Recycling And Environmental Main PROPERTY TAXES 520.40.4310.51015 $1,332,500 $1,332,500 $1,332,500 $1,332,500 $0 SOLID WASTE FRANCHISE FEES 520.40.4310.52186 $185,035 $196,493 $172,000 $264,000 $92,000 SANIT SPECIAL PICKUP FEES 520.40.4310.53615 $113,836 $96,632 $125,000 $125,000 $0 RESIDENTIAL REFUSE 520.40.4310.53605 $3,947,394 $3,641,213 $4,171,450 $3,495,000 -$676,450 RESIDENTIAL REFUSE-- PENALTY 520.40.4310.53610 $34,220 $46,051 $45,000 $45,000 $0 APARTMENT REFUSE FEES 520.40.4310.53620 $114,390 $190,000 $190,000 CONDOMINIUM REFUSE FEES 520.40.4310.53621 $414,735 $639,000 $639,000 YARD WASTE FEE 520.40.4310.56156 $263,964 $322,126 $300,000 $300,000 $0 WASTE TRANSFER STATION REVENUE 520.40.4310.53196 $62,645 $126,847 $100,000 $100,000 $0 INCENTIVES PROGRAM 520.40.4310.53602 $6,070 $4,345 $4,000 $4,000 $0 TRASH CART SALES 520.40.4310.56155 $3,025 $2,760 $18,000 $18,000 $0 Total R ecycling And Environmental Main:$5,948,687 $6,298,092 $6,267,950 $6,512,500 $244,550 Total Public Works Agency:$5,948,687 $6,298,092 $6,267,950 $6,512,500 $244,550 Total Revenue:$5,950,871 $6,301,423 $6,267,950 $6,512,500 $244,550 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses Expenditures Public Works Agency Recycling And Environmental Main ESTIMATED WAGES/BENEFITS 520.40.4310.61001 $0 $69,205 $69,205 REGULAR PAY 520.40.4310.61010 $902,311 $1,097,272 $1,096,417 $1,213,117 $116,700 PERMANENT PART-TIME 520.40.4310.61050 $29 $2,029 $0 J OB TRAINING AND INTERNSHIPS 520.40.4310.61070 $18,140 $9,996 $0 OVERTIME PAY 520.40.4310.61110 $48,387 $94,685 $65,000 $65,000 $0 TERMINATION PAYOUTS 520.40.4310.61415 $0 $6,283 $0 ANNUAL SICK LEAVE PAYOUT 520.40.4310.61420 $602 $858 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)520.40.4310.61430 $7,874 $5,541 $0 HEALTH INSURANCE 520.40.4310.61510 $162,987 $180,227 $189,065 $165,692 -$23,373 VISION INSURANCE 520.40.4310.61513 $577 $504 $540 $36 LIFE INSURANCE 520.40.4310.61615 $644 $698 $654 $712 $58 AUTO ALLOWANCE 520.40.4310.61625 $225 $225 $338 -$338 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 408 SHOE ALLOWANCE 520.40.4310.61630 $3,194 $3,533 $3,920 $4,094 $174 IMRF 520.40.4310.61710 $76,116 $92,432 $53,067 $40,155 -$12,912 SOCIAL SECURITY 520.40.4310.61725 $59,529 $71,512 $67,983 $75,244 $7,261 MEDICARE 520.40.4310.61730 $13,922 $16,789 $15,961 $17,650 $1,689 SEASONAL EMPLOYEES 520.40.4310.61060 $65,364 $60,529 $110,000 $110,000 $0 TRAINING & TRAVEL 520.40.4310.62295 $223 $508 $800 $800 $0 COPY MACHINE CHARGES 520.40.4310.62380 $0 $0 $1,326 $1,326 $0 CONDOMINIUM REFUSE COLL 520.40.4310.62390 $440,034 $444,752 $460,350 $476,462 $16,112 SWANCC DISPOSAL FEES 520.40.4310.62405 $664,234 $710,546 $698,000 $735,000 $37,000 RESIDENTIAL DEBRIS/REMOVAL CONTRACTUAL COSTS 520.40.4310.62415 $1,646,640 $1,678,396 $1,731,350 $1,791,947 $60,597 YARD WASTE REMOVAL CONTRACTUAL COSTS 520.40.4310.62417 $678,671 $691,441 $718,000 $743,130 $25,130 SERVICE AGREEMENTS/ CONTRACTS 520.40.4310.62509 $10,303 $3,244 $5,000 $15,000 $10,000 ECONOMIC DEVELOPMENT PARTNERSHIP CONTRIBUTIONS 520.40.4310.62659 $37,500 $50,000 $50,000 $0 BANK SERVICE CHARGES 520.40.4310.62705 $249 -$12 $1,000 $1,000 $0 TELECOMMUNICATIONS - WIRELESS 520.40.4310.64540 $224 $260 $500 -$500 CHEMICALS/ SALT 520.40.4310.65015 $0 $200 $200 $0 CLOTHING 520.40.4310.65020 $0 $143 $250 $250 $0 FOOD 520.40.4310.65025 $1,222 $1,119 $0 MATER. TO MAINT. IMP.520.40.4310.65055 $904 $2,475 $2,000 $2,000 $0 MINOR EQUIPMENT & TOOLS 520.40.4310.65085 $3,105 $2,304 $5,000 $5,000 $0 SAFETY EQUIPMENT 520.40.4310.65090 $4,679 $2,710 $3,000 $3,000 $0 IT COMPUTER HARDWARE 520.40.4310.65555 $3,191 $850 $0 FITNESS INCENTIVE 520.40.4310.65141 $900 $0 OUTREACH 520.40.4310.67107 $7,243 $8,506 $15,000 $15,000 $0 AUTOMOTIVE EQUIPMENT 520.40.4310.65550 $32,004 $440,000 $440,000 $0 FURNITURE & FIXTURES 520.40.4310.65625 $104,512 $136,058 $85,000 $85,000 $0 RENTAL OF AUTO-FLEET MAINTENANCE 520.40.4310.62305 $322,362 $302,004 $302,000 $322,000 $20,000 DEPRECIATION EXPENSE 520.40.4310.68010 $41,125 $69,847 $0 Total R ecycling And Environmental Main:$5,289,144 $5,767,839 $6,121,685 $6,448,525 $326,840 Residential Recycling Col OPEB EXPENSES 520.40.7690.61447 $22,772 $11,036 $0 Total R esidential R ecycling Col:$22,772 $11,036 $0 $0 $0 Total Public Works Agency:$5,311,916 $5,778,875 $6,121,685 $6,448,525 $326,840 Utilities IMRF 520.71.7690.61710 -$13,022 $0 Total Utilities:-$13,022 $0 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 409 Total Expenditures:$5,298,894 $5,778,875 $6,121,685 $6,448,525 $326,840 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 410 Fleet Maintenance Fund Fleet Services maintains operating cost records, provides billing and chargeable data to all user City departments, develops vehicle specications, 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 efcient 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. Summary The City of Evanston is projecting $3.31M of revenue in FY2023, which represents a 3.7% increase over the prior year. Budgeted expenditures are projected to increase by 4.6% or $150.85K to $3.46M in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $1M $2M $3M $4M City of Evanston | Budget Book 2023 Page 411 Fund B alance Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $200K $400K $600K $800K Revenues by Source Fleet maintenance is funded solely through transfers from other City funds. These are classied as Charges for Services.  Projected 2023 Revenues by Source Charges for Services (97.9%)Charges for Services (97.9%) Charges for Services (97.9%) Other Revenue (2.1%)Other Revenue (2.1%) Other Revenue (2.1%) Interest Income (0.03%)Interest Income (0.03%) Interest Income (0.03%) Revenue Source N ame FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 412 Charges for Services $3,070,014 $3,107,436 $3,127,440 $3,244,440 $117,000 3.7% Other Revenue $14,454 $15,773 $69,000 $69,000 $0 0% Interest Income $0 $0 $1,000 $1,000 $0 0% Total Revenue Source:$3,084,468 $3,123,209 $3,197,440 $3,314,440 $117,000 3.7% N ame FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) FY2022 vs. FY2023 (% C hange) Expenditures by Expense Type The Fleet Maintenance Fund supports 13.5 FTE employees, plus all services and supplies necessary for eet maintenance. Fuel expenses for all City vehicles are also charged to the Fleet Maintenance Fund. The increase in Salary and Benets in FY 2023 is largely due to a request to add two additional Equipment Mechanic III positions (recommended in the recent Baker Tilly study) and one Procurement Specialist that is shared with the Facilities Division. Budgeted Expenditures by Ex pense Type Services and Supplies (59.1%)Services and Supplies (59.1%) Services and Supplies (59.1%) Salary and Benefits (40.9%)Salary and Benefits (40.9%) Salary and Benefits (40.9%) Expense Objects Sal ary and Benets $1,121,260 $1,170,209 $1,276,620 $1,417,422 $140,802 11% Services and Suppl ies $1,316,444 $1,924,918 $2,034,507 $2,044,557 $10,050 0.5% Miscellaneous $900 $0 $0 $0 $0 0% Capital Outlay $4 $22,859 $0 N/A Insurance and Other Chargebacks $7,999 $18,168 $0 $0 $0 0% Total Expense Objects:$2,446,607 $3,136,153 $3,311,127 $3,461,979 $150,852 4.6% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 413 Line Item Detail - Revenue Revenue Administrative Services C harges for Services CHARGES TO GENERAL FUND 600.19.7710.53750 $2,158,326 $2,199,996 $2,200,000 $2,317,000 $117,000 CHARGES TO HUMAN SERVICES FUND 600.19.7710.53752 $1,086 $0 CHARGES TO PARKING FUND 600.19.7710.53755 $159,517 $159,996 $160,000 $160,000 $0 Charges to CDBG 600.19.7710.53756 $825 $0 CHARGES TO WATER FUND 600.19.7710.53760 $172,581 $180,000 $180,000 $180,000 $0 CHARGES TO SEWER FUND 600.19.7710.53770 $249,877 $260,004 $260,000 $260,000 $0 CHARGES TO SOLID WASTE FUND 600.19.7710.53777 $322,362 $302,004 $322,000 $322,000 $0 FROM LIBRARY FUND TO FLEET FUND 600.19.7710.57013 $5,440 $5,436 $5,440 $5,440 $0 Total Charges for Services:$3,070,014 $3,107,436 $3,127,440 $3,244,440 $117,000 Other Revenue FUEL REIMB - SCHOOL DIST 65/202 600.19.7705.56062 $0 $4,891 $0 DAMAGE TO CITY VEHICLES 600.19.7710.56020 $0 $25,000 $25,000 $0 MISCELLANEOUS REVENUE 600.19.7710.56045 $70 $0 FUEL REIMB - SCHOOL DIST 65/202 600.19.7710.56062 $14,384 $10,882 $44,000 $44,000 $0 Total Other Revenue:$14,454 $15,773 $69,000 $69,000 $0 Interest Inco me INVESTMENT INCOME 600.19.7710.56501 $0 $1,000 $1,000 $0 Total Interest Income:$0 $0 $1,000 $1,000 $0 Total Administrative Services:$3,084,468 $3,123,209 $3,197,440 $3,314,440 $117,000 Total Revenue:$3,084,468 $3,123,209 $3,197,440 $3,314,440 $117,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses Expenditures Administrative Services General Support N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 414 OPEB EXPENSES 600.19.7705.61447 $25,876 $0 COPY MACHINE CHARGES 600.19.7705.62380 $1,579 $74 $0 TELECOMMUNICATIONS 600.19.7705.64505 $21,163 $0 TELECOMMUNICATIONS - WIRELESS 600.19.7705.64540 $1,217 $1,749 $0 Total General Suppo rt:$49,835 $1,823 $0 $0 $0 Fleet Maintenance ESTIMATED WAGES/BENEFITS 600.19.7710.61001 $0 $52,480 $52,480 REGULAR PAY 600.19.7710.61010 $785,647 $818,478 $935,806 $988,343 $52,537 PERMANENT PART-TIME 600.19.7710.61050 $292 $0 OVERTIME PAY 600.19.7710.61110 $21,989 $31,557 $21,920 $21,920 $0 VACATION PAYOUTS (PREVIOUSLY OTHER PAYOUTS)600.19.7710.61430 $8,050 $0 HEALTH INSURANCE 600.19.7710.61510 $159,405 $173,756 $198,466 $242,622 $44,156 VISION INSURANCE 600.19.7710.61513 $74 $72 $67 -$5 LIFE INSURANCE 600.19.7710.61615 $564 $599 $641 $663 $22 SHOE ALLOWANCE 600.19.7710.61630 $2,633 $2,633 $2,632 $2,788 $156 IMRF 600.19.7710.61710 $66,680 $71,288 $45,293 $32,715 -$12,578 SOCIAL SECURITY 600.19.7710.61725 $47,148 $51,686 $58,183 $61,450 $3,267 MEDICARE 600.19.7710.61730 $11,027 $12,088 $13,607 $14,372 $765 BLDG MAINTENANCE SERVICES 600.19.7710.62225 $188 $0 OFFICE EQUIPMENT MAINT 600.19.7710.62235 $0 $72 $0 AUTOMOTIVE EQMP MAINT 600.19.7710.62240 $42,338 $24,853 $37,910 $37,910 $0 OTHER EQMT MAINTENANCE 600.19.7710.62245 $30,861 $71,103 $0 POSTAGE CHARGEBACKS 600.19.7710.62275 -$45 $37 $400 $400 $0 TRAINING & TRAVEL 600.19.7710.62295 $6,452 $2,119 $6,950 $10,000 $3,050 IT COMPUTER SOFTWARE 600.19.7710.62340 $7,767 $2,995 $5,395 $5,395 $0 LAUNDRY/OTHER CLEANING 600.19.7710.62355 $2,000 $172 $17,000 $17,000 $0 MEMBERSHIP DUES 600.19.7710.62360 $769 $1,209 $1,625 $1,625 $0 RENTALS 600.19.7710.62375 $0 $1,000 $1,000 $1,000 $0 COPY MACHINE CHARGES 600.19.7710.62380 $0 $519 $519 $0 TELECOMMUNICATIONS - WIRELESS 600.19.7710.64540 -$13,748 $10,949 $6,994 $12,994 $6,000 CHEMICALS/ SALT 600.19.7710.65015 $5,374 $92 $4,886 $4,886 $0 CLOTHING 600.19.7710.65020 $10,718 $1,274 $5,663 $5,663 $0 FOOD 600.19.7710.65025 $327 $882 $1,000 $1,000 PETROLEUM PRODUCTS 600.19.7710.65035 $465,301 $668,015 $750,000 $750,000 $0 J ANITORIAL SUPPLIES 600.19.7710.65040 $0 $2,604 $417 $417 $0 LICENSING/REGULATORY SUPP 600.19.7710.65045 $963 $6,161 $0 BLDG MAINTENANCE MATERIAL 600.19.7710.65050 $174 $2,283 $0 MATER. TO MAINT. IMP.600.19.7710.65055 $1,500 $0 MATER. TO MAINT. AUTOS 600.19.7710.65060 $623,787 $1,048,371 $1,055,250 $1,155,250 $100,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 415 TIRES & TUBES 600.19.7710.65065 $82,267 $46,135 $100,000 -$100,000 MINOR EQUIPMENT & TOOLS 600.19.7710.65085 $17,693 $19,018 $29,000 $29,000 $0 SAFETY EQUIPMENT 600.19.7710.65090 $7,454 $12,065 $10,498 $10,498 $0 OFFICE SUPPLIES 600.19.7710.65095 $345 $1,687 $1,000 $1,000 $0 FITNESS INCENTIVE 600.19.7710.65141 $900 $0 AUTOMOTIVE EQUIPMENT 600.19.7710.65550 $4 $22,859 $0 WORKERS COMP TTD PYMTS (NON SWORN)600.19.7710.66049 $7,999 $18,168 $0 Total Fleet Maintenance:$2,396,772 $3,134,331 $3,311,127 $3,461,979 $150,852 Total Administrative Services:$2,446,607 $3,136,153 $3,311,127 $3,461,979 $150,852 Total Expenditures:$2,446,607 $3,136,153 $3,311,127 $3,461,979 $150,852 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 416 Equipment Replacement The Equipment Replacement Fund accounts for all vehicle and equipment replacement purchases, new additions to the eet 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 g overnmental funds. Enterprise Funds (Parking, Water, Sewer, Solid Waste) purchase equipment directly and do not transfer to the Equipment Replacement Fund.     Summary The City of Evanston is projecting $2.28M of revenue in FY2023, which represents a 18.1% decrease over the prior year. Budgeted expenditures are projected to decrease by 1.8% or $50K to $2.7M in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $1M $2M $3M City of Evanston | Budget Book 2023 Page 417 Fund B alance The fund balance in the Equipment Replacement Fund is budgeted to be substantially spent down in 2023. The fund will be receiving an additional $1.5 million from ARPA in 2023. Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $1M $250K $500K $750K $1.25M City of Evanston | Budget Book 2023 Page 418 Revenues by Source In the past, the Equipment Replacement Fund has been funded by a transfer from the General Fund of up to $2 million. During the 2021 budget process, this transfer was reduced to $220,000, with the difference made up by a reduction in expenses, use of fund balance, and bond proceeds. Once ARPA revenue to the City was conrmed, it was determined that 2021 equipment replacements should be funded through ARPA rather than bonds. The 2022 budget included an additional transfer of $1.6 million for 2022 equipment replacement, with an additional $1.5 million in 2023. Projected 2023 Revenues by Source Other Revenue (66.9%)Other Revenue (66.9%) Other Revenue (66.9%) Charges for Services (33.1%)Charges for Services (33.1%) Charges for Services (33.1%) Revenue Source Charges for Services $1,479,425 $224,868 $224,885 $754,885 $530,000 235.7% Other Revenue $818,320 $157,294 $2,560,217 $1,525,000 -$1,035,217 -40.4% Interest Income $433 $200 $0 N/A Interfund Transfers $850,000 $0 N/A Total Revenue Source:$2,298,178 $1,232,362 $2,785,102 $2,279,885 -$505,217 -18.1% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 419 Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Capital Outlay (100%)Capital Outlay (100%) Capital Outlay (100%) Expense Objects Services and Suppli es $35,726 $101 $0 $0 $0 0% Capital Outlay $648,105 $1,367 $2,750,000 $2,700,000 -$50,000 -1.8% Debt Service $0 $20,379 $0 $0 $0 0% Depreciati on Expense $1,532,789 $1,525,498 $0 N/A Total Expense Objects:$2,216,620 $1,547,346 $2,750,000 $2,700,000 -$50,000 -1.8% N ame FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Line Item Detail - Revenue Revenue Administrative Services CHARGES TO GENERAL FUND 601.19.7780.53750 $1,470,934 $219,984 $220,000 $750,000 $530,000 CHARGES TO HUMAN SERVICES FUND 601.19.7780.53752 $2,266 $0 Charges to CDBG 601.19.7780.53756 $1,340 $0 FROM LIBRARY FUND TO EQUIPMENT REPLACEMENT FUND 601.19.7780.57014 $4,885 $4,884 $4,885 $4,885 $0 AMERICAN RESCUE PLAN FUNDS 601.19.7780.55480 $0 $1,600,000 $1,500,000 -$100,000 DONATIONS 601.19.7780.56011 $0 $750,000 -$750,000 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 420 BOND PROCEEDS 601.19.7780.56060 $660,000 $0 SALE OF SURPLUS PROPERTY 601.19.7780.56065 $158,320 $157,294 $210,217 $25,000 -$185,217 INVESTMENT INCOME 601.19.7780.56501 $433 $200 $0 TRANSFER FROM OTHER FUNDS 601.19.7780.57057 $850,000 $0 Total Administrative Services:$2,298,178 $1,232,362 $2,785,102 $2,279,885 -$505,217 Total Revenue:$2,298,178 $1,232,362 $2,785,102 $2,279,885 -$505,217 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Ado pted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses Expenditures Administrative Services VEHICLE LEASE CHARGES 601.19.7780.62402 $35,664 $0 BANK SERVICE CHARGES 601.19.7780.62705 $62 $101 $0 OTHER IMPROVEMENTS 601.19.7780.65515 $648,105 $0 AUTOMOTIVE EQUIPMENT 601.19.7780.65550 $0 $1,367 $2,750,000 $2,700,000 -$50,000 DEBT SERVICE- INTEREST 601.19.7780.68315 $20,379 $0 Total Administrative Services:$683,831 $21,848 $2,750,000 $2,700,000 -$50,000 Public Works DEPRECIATION EXPENSE 601.26.7780.68010 $1,532,789 $1,525,498 $0 Total Public Works:$1,532,789 $1,525,498 $0 $0 $0 Total Expenditures:$2,216,620 $1,547,346 $2,750,000 $2,700,000 -$50,000 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 421 Insurance Fund 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 g eneral liability claims account is administered by the Law Department.  The worker's compensation account is administered by the Administrative Services Department.  Summary The City of Evanston is projecting $21.76M of revenue in FY2023, which represents a 4.1% increase over the prior year. Budgeted expenditures are projected to increase by 0.3% or $57.14K to $20.01M in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $5M $10M $15M $20M $25M City of Evanston | Budget Book 2023 Page 422 Fund B alance The Insurance Fund carries a negative fund balance, partly due to outstanding liability in pending litigation. Fund balance is updated at the end of each scal year.  Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $-12500000 $-10000000 $-7500000 $-5000000 $-2500000 $0 Revenues by Source Projected 2023 Revenues by Source Other Revenue (52.6%)Other Revenue (52.6%) Other Revenue (52.6%)Insurance (43.4%)Insurance (43.4%) Insurance (43.4%) Workers Compensation and Liability (4%)Workers Compensation and Liability (4%) Workers Compensation and Liability (4%) Revenue Source N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 423 Charges for Services $247,262 $830 $0 N/A Other Revenue $9,706,207 $10,440,070 $11,248,243 $11,448,112 $199,869 1.8% Workers Compensation and Liabil ity $3,966,625 $1,581,986 $825,000 $862,500 $37,500 4.5% Insurance $5,403,914 $9,278,100 $8,827,914 $9,444,453 $616,539 7% Total Revenue Source:$19,324,009 $21,300,987 $20,901,157 $21,755,065 $853,908 4.1% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Insurance and Other Chargebacks (83.8%)Insurance and Other Chargebacks (83.8%) Insurance and Other Chargebacks (83.8%) Services and Supplies (16.2%)Services and Supplies (16.2%) Services and Supplies (16.2%) Salary and Benefits (0.02%)Salary and Benefits (0.02%) Salary and Benefits (0.02%) Expense Objects Sal ary and Benets $611,826 $584,333 $4,751 $4,287 -$464 -9.8% Services and Suppl ies $3,465,872 $922,046 $2,994,200 $3,244,200 $250,000 8.3% Miscellaneous $300 $300 $0 N/A Insurance and Other Chargebacks $14,110,030 $15,836,141 $16,957,400 $16,765,000 -$192,400 -1.1% Total Expense Objects:$18,188,029 $17,342,820 $19,956,351 $20,013,487 $57,136 0.3% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Line Item Detail - Revenue N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 424 Revenue N on-Departmental OVERPAYMENT REFUNDS RECEIVED 605.99.7800.56200 $247,262 $830 $0 DAMAGE TO CITY VEHICLES 605.99.7800.56020 $5,439 $0 LEGAL SETTLEMENTS 605.99.7800.56125 $0 $3,000 $0 FROM HOME FUND 605.99.7800.57035 -$894 $0 LIABILITY/PROPERTY CONTRIBUTION- GENERAL FUND 605.99.7800.57204 $3,940,072 $1,400,004 $750,000 $787,500 $37,500 LIABILITY/PROPERTY CONTRIBUTION- CDBG 605.99.7800.57209 -$8,256 $0 SUBROGATION PROCEEDS 605.99.7800.57226 $34,809 $181,982 $75,000 $75,000 $0 LIABILITY/PROPERTY CONTRIBUTION- PARKING FUND 605.99.7800.57205 -$158,810 $0 LIABILITY/PROPERTY CONTRIBUTION- WATER FUND 605.99.7800.57206 -$232,760 $999,996 $1,000,000 $1,050,000 $50,000 LIABILITY/PROPERTY CONTRIBUTION- SEWER FUND 605.99.7800.57207 -$144,507 $0 LIABILITY/PROPERTY CONTRIBUTION- E911 605.99.7800.57208 -$8,256 $0 WORKERS COMP CONTRIBUTION- GENERAL FUND 605.99.7800.57211 $2,728,589 $2,850,000 $2,850,000 $2,992,500 $142,500 WORKERS COMP CONTRIBUTION- PARKING FUND 605.99.7800.57212 -$191,856 $351,504 $351,502 $369,077 $17,575 WORKERS COMP CONTRIBUTION- WATER FUND 605.99.7800.57213 -$281,195 $539,652 $585,843 $615,135 $29,292 WORKERS COMP CONTRIBUTION- SEWER FUND 605.99.7800.57214 -$162,050 $332,256 $352,190 $369,800 $17,610 WORKERS COMP CONTRIBUTION- E911 605.99.7800.57215 -$9,973 $18,228 $18,230 $19,142 $912 WORKERS COMP CONTRIBUTION- CDBG 605.99.7800.57216 -$9,973 $0 HEALTH INSURANCE CHARGEBACKS - SOLID WASTE FUND 605.99.7801.57196 $174,563 $184,789 $87,209 $165,691 $78,482 HEALTH INSURANCE CHARGEBACKS- GENERAL FUND 605.99.7801.57218 $8,080,853 $8,589,591 $9,595,098 $9,378,701 -$216,397 HEALTH INSURANCE CHARGEBACKS- E911 FUND 605.99.7801.57219 $74,393 $119,612 $116,096 $109,085 -$7,011 HEALTH INSURANCE CHARGEBACKS- CDBG 605.99.7801.57220 $59,186 $47,273 $40,956 $69,164 $28,208 HEALTH INSURANCE CHARGEBACKS- PARKING FUND 605.99.7801.57222 $229,946 $290,532 $223,454 $226,263 $2,809 HEALTH INSURANCE CHARGEBACKS- WATER FUND 605.99.7801.57223 $687,951 $754,669 $722,348 $788,848 $66,500 HEALTH INSURANCE CHARGEBACKS- SEWER FUND 605.99.7801.57224 $177,812 $198,428 $189,835 $174,738 -$15,097 HEALTH INSURANCE CHARGEBACKS- FLEET FUND 605.99.7801.57225 $160,546 $168,879 $181,839 $227,331 $45,492 HEALTH INSURANCE CHARGEBACKS- GA FUND 605.99.7801.57228 $46,818 $50,731 $69,682 $65,370 -$4,312 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 425 HEALTH INSURANCE CHARGEBACKS -- AFFORDABLE HOUSING FUND 605.99.7801.57232 $15,034 $27,127 $21,726 $12,618 -$9,108 HEALTH INSURANCE CHARGEBACKS- HUMAN SERVICES FUND 605.99.7801.57233 $0 $230,303 $230,303 RETIREE HEALTH INSURANCE CONTRIBUTIONS 605.99.7801.57230 $1,718,235 $1,740,267 $1,700,000 $1,700,000 $0 EMPLOYEE HEALTH INSURANCE CONTRIBUTIONS 605.99.7801.57235 $1,601,091 $1,848,631 $1,312,500 $1,685,000 $372,500 SWANNC-HEALTH INS PREMIUMS 605.99.7801.57236 $0 $438 $16,000 -$16,000 HEALTH INSURANCE CHARGEBACKS- LIBRARY FUND 605.99.7801.57262 $555,379 $597,128 $641,649 $643,799 $2,150 Total Non-Departmental:$19,324,009 $21,300,987 $20,901,157 $21,755,065 $853,908 Total Revenue:$19,324,009 $21,300,987 $20,901,157 $21,755,065 $853,908 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses Expenditures N on-Departmental REGULAR PAY 605.99.7800.61010 $372,818 $366,862 $0 OVERTIME PAY 605.99.7800.61110 $31 $29 $0 TERMINATION PAYOUTS 605.99.7800.61415 $9,735 $0 HEALTH INSURANCE 605.99.7800.61510 $54,250 $62,749 $0 VISION INSURANCE 605.99.7800.61513 $38 $0 LIFE INSURANCE 605.99.7800.61615 $399 $351 $0 AUTO ALLOWANCE 605.99.7800.61625 $1,202 $622 $0 CELL PHONE ALLOWANCE 605.99.7800.61626 $413 $150 $0 SHOE ALLOWANCE 605.99.7800.61630 $180 $180 $0 IMRF 605.99.7800.61710 $31,027 $30,114 $0 SOCIAL SECURITY 605.99.7800.61725 $23,802 $22,896 $0 MEDICARE 605.99.7800.61730 $5,567 $5,355 $0 LOST TIME PAY - WORKER'S COMP 605.99.7800.62262 $4,750 $0 SEASONAL EMPLOYEES 605.99.7800.61060 $25,080 $21,780 $0 LEGAL SERVICES - DISBURSMENT 605.99.7800.62120 $2,800 $0 LEGAL SERVICES-GENERAL 605.99.7800.62130 $625,628 $631,061 $750,000 $750,000 $0 SETTLEMENT COSTS - LIABILITY 605.99.7800.62260 $1,923,734 -$691,056 $1,250,000 $1,250,000 $0 TPA SERVICE CHARGES 605.99.7800.62266 $74,875 $112,791 $120,000 $120,000 $0 TRAINING & TRAVEL 605.99.7800.62295 $216 $350 $4,000 $4,000 $0 CITY WIDE TRAINING 605.99.7800.62310 $14,997 $0 $20,000 $20,000 $0 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 426 INSURANCE PREMIUM 605.99.7800.62615 $796,583 $845,044 $850,000 $1,100,000 $250,000 OFFICE SUPPLIES 605.99.7800.65095 $0 $0 $200 $200 $0 FITNESS INCENTIVE 605.99.7800.65141 $300 $300 $0 WORKERS COMP INSURANCE PREMIUMS 605.99.7800.66044 $186,319 $392,142 $200,000 $200,000 $0 WORKERS COMP LEGAL FEES 605.99.7800.66045 $25,094 $33,538 $60,000 $60,000 $0 WORKERS COMP MEDICAL PAYMENTS 605.99.7800.66046 $669,451 $657,196 $750,000 $750,000 $0 WORKERS COMP SETTLEMENT PAYMENTS 605.99.7800.66047 -$164,669 $782,629 $800,000 $800,000 $0 REGULAR PAY 605.99.7801.61010 $76,861 $45,139 $0 OVERTIME PAY 605.99.7801.61110 $6,893 $0 HEALTH INSURANCE 605.99.7801.61510 $18,321 $19,536 $0 VISION INSURANCE 605.99.7801.61513 $56 $0 LIFE INSURANCE 605.99.7801.61615 $208 $184 $127 $98 -$29 IMRF 605.99.7801.61710 $6,178 $7,388 $0 SOCIAL SECURITY 605.99.7801.61725 $8,579 $8,752 $3,553 $3,231 -$322 MEDICARE 605.99.7801.61730 $2,256 $2,288 $1,071 $958 -$113 BANK SERVICE CHARGES 605.99.7801.62705 $1,961 $2,076 $0 HEALTH INSURANCE PREMIUMS-PPO 605.99.7801.66050 $9,950,071 $10,062,905 $10,800,000 $10,925,000 $125,000 HEALTH INSURANCE PREMIUMS-HMO 605.99.7801.66051 $3,319,106 $3,084,090 $3,480,000 $3,125,000 -$355,000 MEDICARE SUPPLEMENT- SENIOR'S CHOICE 605.99.7801.66054 $23,292 $748,411 $700,000 $780,000 $80,000 IPBC MEDICAL WAIVER FEE 605.99.7801.66055 $316 $1,130 $0 HEALTH INSURANCE OPT OUT EXPENSE 605.99.7801.66059 $101,050 $74,100 $167,400 $125,000 -$42,400 Total Non-Departmental:$18,188,029 $17,342,820 $19,956,351 $20,013,487 $57,136 Total Expenditures:$18,188,029 $17,342,820 $19,956,351 $20,013,487 $57,136 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 427 Fire Pension Fund Every Illinois municipality having a population of not less than 5,000 and not more than 500,000 must have a Fire Pension Fund as prescribed in 40ILCS 5/4- 1 01. Summary The City of Evanston is projecting $16.59M of revenue in FY2023, which represents a 16.3% increase over the prior year. Budgeted expenditures are projected to decrease by 1.6% or $189.73K to $11.35M in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $5M $10M $15M $20M $25M $30M City of Evanston | Budget Book 2023 Page 428 Fund B alance Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $25M $50M $75M $100M $125M $150M Revenues by Source The Fire Pension Fund is funded primarily through property taxes. These are required per accounting guidelines to be budgeted in the General Fund and then transferred to the Pension Funds. This City contribution is classifed as Other Revenue.  Projected 2023 Revenues by Source Other Revenue (84.9%)Other Revenue (84.9%) Other Revenue (84.9%) Interest Income (15.1%)Interest Income (15.1%) Interest Income (15.1%) N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 429 Revenue Source Other Revenue $19,601,261 $20,999,855 $11,764,044 $14,093,978 $2,329,934 19.8% Interest Income $2,174,018 $3,441,785 $2,500,000 $2,500,000 $0 0% Total Revenue Source:$21,775,279 $24,441,641 $14,264,044 $16,593,978 $2,329,934 16.3% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Expenditures by Expense Type Spending from the Fire Pension Fund is determined by the Fire Pension B oard. Budgeted Expenditures by Ex pense Type Salary and Benefits (98%)Salary and Benefits (98%) Salary and Benefits (98%) Miscellaneous (2%)Miscellaneous (2%) Miscellaneous (2%) Expense Objects Sal ary and Benets $10,404,139 $10,669,536 $11,318,287 $11,128,560 -$189,727 -1.7% Miscellaneous $144,068 $213,705 $225,000 $225,000 $0 0% Total Expense Objects:$10,548,207 $10,883,240 $11,543,287 $11,353,560 -$189,727 -1.6% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Line Item Detail - Revenue Revenue Fire Mgmt & Support PART. PENSION CONTRIBUTION 700.23.8000.56185 $986,040 $1,041,229 $1,235,520 $1,100,000 -$135,520 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 430 CITY CONTRIBUTION 700.23.8000.56187 $9,257,516 $9,670,974 $9,528,524 $11,793,978 $2,265,454 CHANGE IN APPRECIATION / DEPRECIATION ON INVESTMENTS 700.23.8000.56585 $8,912,886 $10,071,695 $1,000,000 $1,000,000 $0 REALIZED GAIN/LOSS 700.23.8000.56586 $444,819 $215,957 $200,000 $200,000 INVESTMENT INCOME 700.23.8000.56501 $2,174,018 $3,441,785 $2,500,000 $2,500,000 $0 Total Fire Mgmt & Support:$21,775,279 $24,441,641 $14,264,044 $16,593,978 $2,329,934 Total Revenue:$21,775,279 $24,441,641 $14,264,044 $16,593,978 $2,329,934 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) Line Item Detail - Expenses Expenditures PENSION-ADMIN. EXPENSE 700.23.8000.61755 $148,979 $123,642 $125,000 $150,000 $25,000 RETIRED EMPLOYEES PENSION 700.23.8000.61770 $6,672,416 $7,065,819 $7,757,295 $7,218,876 -$538,419 WIDOWS' PENSIONS 700.23.8000.61775 $1,766,552 $1,659,536 $1,687,140 $1,793,088 $105,948 DISABILITY PENSIONS 700.23.8000.61785 $1,614,472 $1,668,410 $1,565,550 $1,736,196 $170,646 SEPARATION REFUNDS 700.23.8000.61790 $52,774 $0 $15,000 $75,000 $60,000 QILDRO'S 700.23.8000.61795 $148,947 $152,128 $168,302 $155,400 -$12,902 Pension Management Fees 700.23.8000.61715 $144,068 $213,705 $225,000 $225,000 $0 Total Expenditures:$10,548,207 $10,883,240 $11,543,287 $11,353,560 -$189,727 N ame Acco unt ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 431 Police Pension Fund Every Illinois municipality having a population of not less than 5,000 and not more than 500,000 must have a Police Pension Fund as prescribed in 40ILCS 5/3-101. Summary The City of Evanston is projecting $21.82M of revenue in FY2023, which represents a 15% increase over the prior year. Budgeted expenditures are projected to increase by 1.5% or $235.66K to $16.35M in FY2023. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $10M $20M $30M $40M $50M Fund B alance Projections Fund Balance FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 $0 $50M $100M $150M $200M $250M City of Evanston | Budget Book 2023 Page 432 Revenues by Source The Police Pension Fund is funded primarily through property taxes. These are required per accounting guidelines to be budgeted in the General Fund and then transferred to the Pension Funds. This City contribution is classied as Other Revenue. Projected 2023 Revenues by Source Other Revenue (93.1%)Other Revenue (93.1%) Other Revenue (93.1%) Interest Income (6.9%)Interest Income (6.9%) Interest Income (6.9%) Revenue Source Other Revenue $28,090,177 $36,164,185 $17,481,538 $20,320,458 $2,838,920 16.2% Interest Income $2,579,449 $3,591,523 $1,500,000 $1,500,000 $0 0% Total Revenue Source:$30,669,626 $39,755,708 $18,981,538 $21,820,458 $2,838,920 15% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) City of Evanston | Budget Book 2023 Page 433 Expenditures by Expense Type Spending from the Police Pension Fund is determined by the Police Pension Board.  Budgeted Expenditures by Ex pense Type Salary and Benefits (97.6%)Salary and Benefits (97.6%) Salary and Benefits (97.6%) Miscellaneous (2.4%)Miscellaneous (2.4%) Miscellaneous (2.4%) Expense Objects Sal ary and Benets $13,443,031 $14,968,884 $15,814,448 $15,950,112 $135,664 0.9% Miscellaneous $399,999 $348,090 $300,000 $400,000 $100,000 33.3% Total Expense Objects:$13,843,030 $15,316,975 $16,114,448 $16,350,112 $235,664 1.5% N ame FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Adopted Budget FY2022 vs. FY2023 ($ Change) FY2022 vs. FY2023 (% C hange) Line Item Detail - Revenue Revenue Police PART. PENSION CONTRIBUTION 705.22.8100.56185 $1,522,969 $1,523,341 $1,287,000 $1,525,000 $238,000 CITY CONTRIBUTION 705.22.8100.56187 $11,225,650 $11,501,791 $11,194,538 $13,295,458 $2,100,920 CHANGE IN APPRECIATION / DEPRECIATION ON INVESTMENTS 705.22.8100.56585 $11,432,630 $20,211,738 $5,000,000 $5,000,000 $0 REALIZED GAIN/LOSS 705.22.8100.56586 $3,908,929 $2,927,315 $500,000 $500,000 INVESTMENT INCOME 705.22.8100.56501 $2,579,449 $3,591,523 $1,500,000 $1,500,000 $0 Total Police:$30,669,626 $39,755,708 $18,981,538 $21,820,458 $2,838,920 Total Revenue:$30,669,626 $39,755,708 $18,981,538 $21,820,458 $2,838,920 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 434 Line Item Detail - Expenses Expenditures Police PENSION-ADMIN. EXPENSE 705.22.8100.61755 $66,152 $44,442 $75,000 $250,000 $175,000 RETIRED EMPLOYEES PENSION 705.22.8100.61770 $11,216,668 $11,808,883 $13,081,200 $12,444,960 -$636,240 WIDOWS' PENSIONS 705.22.8100.61775 $1,239,466 $1,426,538 $1,471,248 $1,479,192 $7,944 DISABILITY PENSIONS 705.22.8100.61785 $880,630 $890,650 $927,000 $915,048 -$11,952 SEPARATION REFUNDS 705.22.8100.61790 $14,182 $752,744 $200,000 $800,000 $600,000 QILDRO'S 705.22.8100.61795 $25,932 $45,628 $60,000 $60,912 $912 Pension Management Fees 705.22.8100.61715 $399,999 $348,090 $300,000 $400,000 $100,000 Total Police:$13,843,030 $15,316,975 $16,114,448 $16,350,112 $235,664 Total Expenditures:$13,843,030 $15,316,975 $16,114,448 $16,350,112 $235,664 N ame Account ID FY2020 Actual FY2021 Actual FY2022 Adopted Budget FY2023 Ado pted Budget FY2022 vs. FY2023 ($ C hange) City of Evanston | Budget Book 2023 Page 435 CAPITAL IMPROVEMENTS City of Evanston | Budget Book 2023 Page 436 2023 Capital Improvements Plan The 2023 Adopted Budget includes a Capital Improvements Plan of $92.1 million in total expenses across ten funds. Fund FY 2023 Proposed FY 2023 Adopted 178- Sustainability Fund $130,000 $130,000 180- Good Neighbors Fund $85,000 $66,480 200- Motor Fuel Tax Fund $1,504,000 $1,504,000 335- West Evanston TIF Fund $3,660,000 $3,660,000 345- Chicago Main TIF Fund $2,469,000 $2,469,000 415- Capital Improvements Fund $34,212,500 $23,302,500 416- Crown Construction Fund $200,000 $200,000 420- Special Assessment Fund $375,000 $375,000 513- Water Fund $57,947,500 $57,847,500 515- Sewer Fund $2,555,000 $2,555,000 Total $103,138,0 00 $92,109,480 Total Capital Requested 92,109,480 103 Capital Improvement Projects Total Funding Requested by Department TOTAL $92,109,480.00 None (100%)$92,109,480.00 City of Evanston | Budget Book 2023 Page 437 No Department Itemized Requests for 2023 30" Transmission Main $7,500 The downtown transmission feeder main is an 8,000-foot long 30-inch diameter pipeline that is a critical part of the City- wide water transmission network and also serves as the primary water supply for downtown Evanston. The cast iron pipeline was... ADA Transition Plan $300,000 - Alexander Park - Minor Repairs $20,000 - Alley Improvement - CDBG - N. of Linden Place, E. of Custer $220,000 - Alley Improvement - CDBG - N. of Mulford, E. of Elmwood $240,000 - Alley Improvement - Special Assessment - N. of Chancellor, E. of Asbury $750,000 - Alley Improvement - WTS - N. of Lyons, W. of Ashland $350,000 WTS (415.41.4419.65515) Alley Improvement -TIF - N. of Washington, E. of Sherman $310,000 The scope of this project is to replace a dirt/gravel alley with a concrete alley with a drainage system. In areas where the soils are appropriate, green infrastructure for stormwater management is incorporated into the alley as part of the design... Animal Shel ter Renovations $5,180,000 The existing animal shelter does not comply with modern building codes or best management practices for animal welfare. It is at the end of its useful life. This project will reither renovate and expand or build a new animal shelter. The City has... Arrington Lagoon - Retaining Wall $200,000 - Beck Park Expansion/Shore School $205,000 In 2018, the City of Evanston leased the old Shore School site from MWRD with the purpose of extending Beck Park down to Dempster. The scope of this project is to add amenities to the new area, and make limited improvements to the existing Beck... Bridge Inspection $10,000 The City of Evanston is required by IDOT to provide bridge inspection of all CTA bridges and City-owned bridges spanning the North Shore Channel. Bridges are inspected on a multi-year cycle so that only some of the bridges are inspected each year. Bus Stop ADA Improvements $75,000 The City of Evanston is anticipating to receive an Access to Transit grant from the Regional Transit Authority and the Chicago Metropolitan Agency for Planning. The grant is $240,000 from CMAP, and includes matching funds of $30,000 from RTA and... City of Evanston | Budget Book 2023 Page 438 Cartwright Park Drainage Improvements $100,000 - Chicago Ave, Howard to Davis $450,000 The scope of this project is to provide multi-modal transportation improvements to Chicago Avenue, Davis to Howard Street. This project will ll in a gap in the bicycle network that currently exists on Chicago Avenue from Davis to the City of... Church/Dodge Lighting Modernization $215,000 This project will modernize the lighting in the Church/Dodge business district and provide plug -in xtures for business- district specic decor. City Fleet Charging Infrastructure $100,000 - City Solar Infrastructure $200,000 - Crown - Glass Replacement $50,000 - Crown - Gym Sound Attenuation $50,000 - Crown - LED Sign Upgrade $50,000 - Crown - Lobby Floor Cracked Ceiling $50,000 - CSO Outlet Rehab $200,000 - Dist Sys - Lead Service Replacement Pilot $5,360,000 This scope of work for this project is the replacement of lead services located on private property where the portion of lead services on public right-of-way has already been replaced on a previous construction project. This has not been... Distribution System- Retail Water Meter Phase II and MIU $660,000 This funding is to replace residential retail water meters that are at the end of their useful life. This is the 2nd of 3 phases. Dist Sys - Retail Water Meter MIU Replacement Program This funding is to replace the meter information unit... Dog Park Installation $66,480 This funding is for the establishment of a new dog park on existing City property. The location of this park is to be determined. The $85,000 funding is from Good Neighbor Funds. Ecology Center Improvements $1,500,000 This project includes the following renovations at the Evanston Ecology Center: restroom renovations, RPZ relocation, improvements to mitigate ongoing issues with the main water service freezing, ofce reorganization and improvements. Environmental Justice Initiative Study $100,000 Sustainability-funded City of Evanston | Budget Book 2023 Page 439 Facilities Contingency $600,000 This funding is used to address unbudgeted emergency repairs at City facilities. Fitzsimons Park Renovations $125,000 - General Phase I Engineering $80,000 This funding is used to contract for survey and geotechnical investigations for projects that will not be funded until 2023. It is necessary to collect this information in advance during 2022 in order that staff has this information to complete... Howard WM Project - Sewer Repairs for Separation $540,000 - James Park - Athletic Lighting North Fields $1,500,000 - James Park - Fencing $100,000 This funding is to complete the fencing around the Public Works Storage Yard in the southwest corner of James Park. James Park - Pathway Lighting $50,000 - James Park - Pathway Reconstruction $300,000 - Lake Street Viaduct Lighting $75,000 The developer at 1500 Sherman has made a contribution for improvements at the Lake Street Viaducts. This funding is being utilized to replace the existing deteriorated lighting with improved lighting in compliance with the Streetlight Master Plan.... Larimer Park Improvements $75,000 Larimer Park has a picnic shelter, basketball court and playground equipment that is at the end of it&=39 ;s useful life and out of compliance with modern standards. In 2022, the scope of this project is to complete public engagement and design... Lead Service Line Replacement on Water Main Replacement $1,800,000 This budget line item provides funding for lead service line replacement on private property for the 2022 water main replacement program, which is mandated by State of Illinois law. Grant Funding is assumed for outyears. Lead Service Replacement Annual Program $625,000 - Lighting Modernization at City Facilities and Parks $100,000 This funding is provide to replace existing light xtures at City facilities and parks with new LED xtures compliant with the Streetlight Master Plan and Sustainability. Lincoln Street Bridge $350,000 STP-BR Funding; 2023 is PhI Engr Svcs, 2025 is Ph II Engr Svcs; 2026 is construction Main Street, Maple to Hinman $2,981,500 Streetscape improvements City of Evanston | Budget Book 2023 Page 440 Mason Park/Davis St Extension $250,000 The purpose of the 2022 study is to complete concept planning for an east-west pedestrian -bicycle pathway through the old Mayfair Railroad right-of-way at D avis Street. The study will investigate removing the railroad embankment adjacent to Mason... Mulford Viaduct Art Park $100,000 - Oakton Corridor Trafc Calming Improvements $3,650,000 This project includes trafc calming improvements as well as infrastructure to improve safety for pedestrians, bicyclists and mass transit users. Parks Contingency $100,000 This funding is used to address unbudgeted emergency repairs at City parks. Police Fire HQ - Elevator Modernization $120,000 - Public Canoe Launch (incl. Eco Cntr Parking Lot)$40,000 - Public Vehicle Charging Stations $100,000 - Raymond Park Improvements $50,000 This funding is public benets contribution from a planned unit development. The funding will be used to replace the preschool playground structure which is at the end of its useful life. Other amenities, such as park benches, will also be updated. Ridge Avenue Signal Timing $70,000 - Roof Replacement - 2023 Locations $350,000 - Service Center - Renovations $200,000 - Service Center- North Island Fuel System Replacement $1,700,000 The service center fuel system is at the end of its useful life, experiencing substantial downtime and requiring frequent repairs. This project is to replace the fuel system. Sewer - CIPP Rehabilitation $750,000 This funding is provide to rehabilitate small diameter sewers with a structural berglass lining through a Cured-In -Place Pipe (CIPP) lining process. Sewers located on streets planned for water main construction and/street resurfacing are... Sewer - Davis St Alley Repair $150,000 The scope of this project is to replace a section of collapsing sewer that is located in the alley south of Davis Street at Benson (east of the CTA tracks). The sewer is located partially under the embankment for the CTA tracks and the narrow... Sewer - Drainage Structure Lining $175,000 The scope of work for this project is insert a liner into drainage structures that have been identied as deteriorated and/or in danger of collapsing. The inserted liner stabilizes the structure and signicantly extends the life of the structure. City of Evanston | Budget Book 2023 Page 441 Sewer - Emergency Sewer Repairs $75,000 This funding is provided to complete emergency sewer repairs in the City of Evanston. Sewer - Repairs on Street Improvements $210,000 This funding is provided to repair and/or adjust sewer infrastructure on streets planned for water main construction or street resurfacing. Sewer - Sewer Extension for Alley Improvements $155,000 This funding is to extend the relief and/or stormwater sewer on alleys planned for improvement to reduce the amount of stormater entering the combined sewer system. Sewer - Stormwater Master Plan Improvements $300,000 This funding is to fund projects that are recommended as part of the Stormwater Master Plan. Sidewalk - Safe Routes to School $50,000 2024 STRS Grant for construction. Sidewalk Gap Inll/Streetlight Improvements $600,000 This funding is to install sidewalk where there are gaps of missing sidewalk within the city&=39;s sidewalk network. Staff will also evaluate if there are any streetlight improvements needed in these locations prior to the design and construction... Sidewalk Improvement Program $650,000 This project replaces the previous 50/50 sidewalk program. Instead, the city will replace deteriorated sidewalk squares with no cost share from adjacent property owners, addressing the highest priority locations rst. TIF funds are from the... Sidewalk/Streetlight Improvements - Hartrey and Greenleaf $1,0 00,000 - Street Resurfacing - Bennett, Colfax to Central $233,000 - Street Resurfacing - Central Park, Central to Isabella $364,000 - Street Resurfacing - Dobson, Ridge to Elmwood $93,000 - Street Resurfacing - Foster, Sherman to Orrington $109,000 - street resurfacing - Grant, Central Park to Lawndale $114,000 - Street Resurfacing - Hartrey, Lyons to Church $144,000 - Street Resurfacing - Thayer, Gross Point Rd to Highland $152,000 - Streetlight LED Conversion $50,000 This funding is provided to modernize streetlight xtures to LED in compliance with the Streetlight Master Plan. City of Evanston | Budget Book 2023 Page 442 Streetlight Pole and Fixture Replacement $120,000 This funding is provided to replace failed poles and xtures. New poles/xtures are installed in compliance with the Streetlight Master Plan. $50k could be placed in General Fund Operating for induction lighting unit repairs Sustainability Dashboard Development $30,000 Sustainability-funded Trafc Calming, Bicycle and Pedestrian Improvements $225,000 This funding is provided to install localized trafc calming and other safety improvements for bicycles and pedestrians. Typical improvements include speed humps and bumps, crosswalks, speed radar signs, lighting upgrades, signage and small... Trafc Signal , Central and Central Park $50,000 - Twiggs Park - Skate Park $1,665,000 The purpose of this funding is to build a new skate park at Twiggs Park off of Ashland Avenue. Water Main - Brown - Greenleaf to Lee $641,000 - Water Main - Chicago, Hamil ton to Main $1,459,000 - Water Main - Crain, Ridge to Sherman $1,080,000 - Water Main - Custer, Oakton to Mulford $1,194,000 - Water Main - Dodge, Main to Cleveland $1,365,000 - Water Main - Grey, Greenleaf to Lee $464,000 - Water Main - Lumberyard Easement, Sherman to Custer $190,000 - WM - Green Bay (Central to Lincoln) and Lincoln (GB to Poplar)$510,000 - WTP - 36/42 Intake Replacement $40,117,000 This project will replace the existing 36"/42" intake with a new 60" intake. The existing intake is over 100 years old, and the capacity has substantially decreased over time. Completion of this project is necessary so that the water utility can... WTP - CMMS System $150,000 - WTP - Corrosion Control Study $275,000 This study will investigate the optimum chemical addition and dosages for corrosion control through laboratory and on - site testing. Completion of this study is mandated by the Illinois Environmental Protection Agency and is necessary for... City of Evanston | Budget Book 2023 Page 443 WTP - East Fil ter Safety Rails $180,000 This improvement is to install handrails around the open lter beds to improve safety for the operation and maintenance workers. WTP - Fire Sprinkler System Upgrade 1 (Garage 3)$75,000 - WTP - Generator and Switchgear Rehab $950,000 Replacement of the outdated medium voltage switchgear and generator needed to provide emergency backup power at the Evanston Water Utility. WTP - Lead Paint Removal and Repainting $300,000 - WTP - Low Lift 4/5/6 Pump Improvements $200,000 - WTP - Low Lift Pump MCC $125,000 - WTP - PFAS Study $500,000 - WTP - Pump Station Dehumidication $220,000 - WTP - Roof Improvements $1,0 00,000 - WTP - Security - First Floor Windows $100,000 This project will increase the security for the water treatment plant by replacing the ground level windows with security glass. This was a recommendation of the Risk Assessment completed in 2019. WTP - Security Improvements $100,000 This is for miscellaneous water plant security improvements to address issues identied by the Risk Assessment completed in 2019. WTP - Standpipe Water Quality $350,000 The scope of this project is to make pumping and mixing improvements at the North and South Standpipes to improve water quality in the distribution system to better meet regulatory requirements. WTP - Thermal Security Camera Installation $50,000 - Total:$92,109,480 Attachments City of Evanston | Budget Book 2023 Page 444 5-Year Capital Improvements Plan The 5-Year Capital Improvements Plan is adjusted on a regular basis as these projects change and evolve. Staff continue to ll in project descriptions as details become known.  Total Capital Requested 394 ,400,540 207 Capital Improvement Projects Total Funding Requested by Department None 2023 2024 2025 2026 2027 $92,109,480.00 $72,853,000.00 $100,178,600.00 $90,381,812.00 $38,877,648.00 $0 $25M $50M $75M $100M City of Evanston | Budget Book 2023 Page 445 Total Funding Requested by Source 2021 Bonds 2022 Bonds 2023 Bonds 2024 Bonds 2025 Bonds 2026 Bonds 2027 Bonds CDBG IEPA Loans MFT Fund Other Parking Fund Sewer Fund Special Assessment Fund TIF Funds Water Fund 2023 2024 2025 2026 2027 $92,109,480.00 $72,853,000.00 $100,178,600.00 $90,381,812.00 $38,877,648.00 $0 $25M $50M $75M $100M City of Evanston | Budget Book 2023 Page 446 No Department Itemized Requests for 2023-2028 30" Transmission Main $7,500 The downtown transmission feeder main is an 8,000-foot long 30-inch diameter pipeline that is a critical part of the City- wide water transmission network and also serves as the primary water supply for downtown Evanston. The cast iron pipeline was... ADA Transition Plan $1,500,000 - Alexander Park - Minor Repairs $20,000 - Alley Improvement - CDBG - Location TBD $2,0 00,000 The scope of this project is to replace a dirt/gravel alley with a concrete alley with a drainage system. In areas where the soils are appropriate, green infrastructure for stormwater management is incorporated into the alley as part of the design... Alley Improvement - CDBG - N. of Linden Place, E. of Custer $220,000 - Alley Improvement - CDBG - N. of Mulford, E. of Elmwood $240,000 - Alley Improvement - Special Assessment - Location TBD $2,400,000 The scope of this project is to replace a dirt/gravel alley with a concrete alley with a drainage system. In areas where the soils are appropriate, green infrastructure for stormwater management is incorporated into the alley as part of the design... Alley Improvement - Special Assessment - N. of Chancellor, E. of Asbury $750,000 - Alley Improvement - WTS - N. of Lyons, W. of Ashland $350,000 WTS (415.41.4419.65515) Alley Improvement -TIF - N. of Washington, E. of Sherman $310,000 The scope of this project is to replace a dirt/gravel alley with a concrete alley with a drainage system. In areas where the soils are appropriate, green infrastructure for stormwater management is incorporated into the alley as part of the design... Animal Shel ter Renovations $5,180,000 The existing animal shelter does not comply with modern building codes or best management practices for animal welfare. It is at the end of its useful life. This project will reither renovate and expand or build a new animal shelter. The City has... Arrington Lagoon - Retaining Wall $200,000 - Beck Park Expansion/Shore School $2,205,000 In 2018, the City of Evanston leased the old Shore School site from MWRD with the purpose of extending Beck Park down to Dempster. The scope of this project is to add amenities to the new area, and make limited improvements to the existing Beck... City of Evanston | Budget Book 2023 Page 447 Bridge Inspection $50,000 The City of Evanston is required by IDOT to provide bridge inspection of all CTA bridges and City-owned bridges spanning the North Shore Channel. Bridges are inspected on a multi-year cycle so that only some of the bridges are inspected each year. Bus Stop ADA Improvements $375,000 The City of Evanston is anticipating to receive an Access to Transit grant from the Regional Transit Authority and the Chicago Metropolitan Agency for Planning. The grant is $240,000 from CMAP, and includes matching funds of $30,000 from RTA and... Canal Park Environmental Assessment $50,000 - Cartwright Park Drainage Improvements $400,000 - Cartwright Park Playground and Amenities $1,070,000 - Central Street, Hartrey to Eastwood $400,000 - Chandler - Gym Floor Replacement + Hallway $250,000 - Chandler Tot Lot- Playground $200,000 The playground equipment and safety surfacing at the Chandler Tot Lot playground is near the end of its useful life. The City had a previous agreement with NorthShore University Health Systems to build the original playground in exchange for the... Chicago Ave, Howard to Davis $9,900,000 The scope of this project is to provide multi-modal transportation improvements to Chicago Avenue, Davis to Howard Street. This project will ll in a gap in the bicycle network that currently exists on Chicago Avenue from Davis to the City of... Church St Corridor Improvement $4,500,000 The project includes pedestrian and bicycle safety improvements to the Church Street corridor, which provides critical access to the Evanston Township High School. The project also includes the creation of a north-south bike route on the west edge... Church Street Harbor - Phase 3 Renovations $2,200,000 - Church/Dodge Lighting Modernization $215,000 This project will modernize the lighting in the Church/Dodge business district and provide plug -in xtures for business- district specic decor. Circularity Warehouse $2,100,000 - City Fleet Charging Infrastructure $500,000 - City of Evanston | Budget Book 2023 Page 448 City Solar Infrastructure $1,0 00,000 - Citywide Generator Evaluation $70,000 - Citywide Roof Evaluation $85,000 - Citywide Roof Repairs (locations to be determined)$1,200,000 The City will complete a roof inspection of all city facilities in Fall 2021. This funding will go to making roong repairs at various city facilities as recommended by the roof inspection report. Civic Center - Improvements $55,280,000 - Civic Center - Repointing Exterior Brick $600,000 - Civic Center - Window Replacement $3,0 00,000 - Crown - Glass Replacement $50,000 - Crown - Gym Sound Attenuation $50,000 - Crown - LED Sign Upgrade $50,000 - Crown - Lobby Floor Cracked Ceiling $50,000 - CSO Outlet Rehab $700,000 - Dist Sys - Lead Service Replacement Pilot $5,360,000 This scope of work for this project is the replacement of lead services located on private property where the portion of lead services on public right-of-way has already been replaced on a previous construction project. This has not been... Distribution System- Retail Water Meter Phase II and MIU $1,060,000 This funding is to replace residential retail water meters that are at the end of their useful life. This is the 2nd of 3 phases. Dist Sys - Retail Water Meter MIU Replacement Program This funding is to replace the meter information unit... Dog Park Installation $66,480 This funding is for the establishment of a new dog park on existing City property. The location of this park is to be determined. The $85,000 funding is from Good Neighbor Funds. Ecology Center Improvements $1,500,000 This project includes the following renovations at the Evanston Ecology Center: restroom renovations, RPZ relocation, improvements to mitigate ongoing issues with the main water service freezing, ofce reorganization and improvements. City of Evanston | Budget Book 2023 Page 449 Environmental Justice Initiative Study $100,000 Sustainability-funded Facilities Contingency $3,150,000 This funding is used to address unbudgeted emergency repairs at City facilities. Fence Replacement- Various Parks $400,000 The City has many parks that are fenced, including Lovelace, the canal parks and others. In many locations, fences need to be replaced. Fiber Optic System Updates $2,0 00,000 In the early 2000's the City of Evanston and Northwestern University collaborated to install a ber network throughout the City. As the number of City facilities connected to the ber network have increased, it has taxed the network, which is... Fire Station 2 - Restroom Upgrades $500,000 - Fire Station 2 - Second Floor Rehabilitation $1,0 00,000 - Fire Station 5 - Siding System Repair $100,000 - Fitzsimons Park Renovations $775,000 - Fleetwood - Main Ofce Rehabilitation $100,000 - Fleetwood - Stage $350,000 - Fleetwood - Stormwater Drainage Improvements $275,000 - Fleetwood - Upstairs Ofce Renovation/Security $100,000 - Fountain Square Improvements $2,400,000 - General Phase I Engineering $440,000 This funding is used to contract for survey and geotechnical investigations for projects that will not be funded until 2023. It is necessary to collect this information in advance during 2022 in order that staff has this information to complete... Green Bay Road, McCormick to Isabella $1,374,000 This project includes streetscape and roadway improvements on Green B ay Road from McCormick to Isabella. It will provide signicant safety enhancements to pedestrians and mass-transit users. FY23 Water Main FY24 Streetscape Greenleaf Pedestrian and Bike Improvements $300,000 - City of Evanston | Budget Book 2023 Page 450 Grey Park Renovations $1,015,000 - Harbert Park Pathway / Drainage Improvements Phase B $500,000 - Hobart Park Renovations $520,000 - Howard WM Project - Sewer Repairs for Separation $540,000 - Independence Park Renovations $900,000 - James Park - Athletic Lighting North Fields $1,500,000 - James Park - Entry and Landscaping Renovations $500,000 - James Park - Existing Field Lighting Replacement - South Baseball Diamonds $1,0 00,000 - James Park - Fencing $100,000 This funding is to complete the fencing around the Public Works Storage Yard in the southwest corner of James Park. James Park - Pathway Lighting $850,000 - James Park - Pathway Reconstruction $1,250,000 - James Park - Phase 3 Field Improvements $1,500,000 - James Park - Playground Replacement $600,000 - James Park - Tennis Court Lighting $600,000 - Lake Street Viaduct Lighting $75,000 The developer at 1500 Sherman has made a contribution for improvements at the Lake Street Viaducts. This funding is being utilized to replace the existing deteriorated lighting with improved lighting in compliance with the Streetlight Master Plan.... Large Dia Water Main Lining (Pitner Avenue)$1,700,000 IEPA SRF Loan City of Evanston | Budget Book 2023 Page 451 Larimer Park Improvements $1,050,000 Larimer Park has a picnic shelter, basketball court and playground equipment that is at the end of it&=39 ;s useful life and out of compliance with modern standards. In 2022, the scope of this project is to complete public engagement and design... Lead Service Line Replacement on Water Main Replacement $9,330,0 60 This budget line item provides funding for lead service line replacement on private property for the 2022 water main replacement program, which is mandated by State of Illinois law. Grant Funding is assumed for outyears. Lead Service Replacement Annual Program $10,525,000 - Levy Center - Exterior Bollard Light Replacement $30,000 - Levy Center - Renovations $1,0 00,000 Improvements include window treatments, ooring upgrades, kitchen improvements, lighting modernization, ofce renovations, courtyard surface repairs and sewer service replacement Lighting Modernization at City Facilities and Parks $300,000 This funding is provide to replace existing light xtures at City facilities and parks with new LED xtures compliant with the Streetlight Master Plan and Sustainability. Lincoln Street Bridge $6,750,000 STP-BR Funding; 2023 is PhI Engr Svcs, 2025 is Ph II Engr Svcs; 2026 is construction Lovelace Park Drainage Improvements $300,000 - Lovelace Park Parking Lot Expansion $625,000 Completed in conjunction with a playground rehabilitation; this will add more parking to the undersized lot. Lovelace Park Path Repairs Phase B $600,000 - Lovelace Park Playground $575,000 - Main Street, Hatrey to Asbury $200,000 - Main Street, Maple to Hinman $2,981,500 Streetscape improvements Mason Park/Davis St Extension $2,750,000 The purpose of the 2022 study is to complete concept planning for an east-west pedestrian -bicycle pathway through the old Mayfair Railroad right-of-way at D avis Street. The study will investigate removing the railroad embankment adjacent to Mason... Mulford Viaduct Art Park $100,000 - City of Evanston | Budget Book 2023 Page 452 Municipal Storage Center $1,350,000 This funding is to construct a storage building at James Park in the public works storage yard. This building will provide storage for those items currently stored at the Recycling Center. The project is funded with the proceeds from City property... Noyes - AC/Chiller $1,600,000 - Noyes - Brick Tuckpointing/Recoating (minor repairs)$300,000 - Noyes - Building Modernization Ph 2/3 Engr Svcs $250,000 - Noyes - HVAC and Unit Heaters $3,250,000 - Noyes - Interior Lighting Upgrade/Energy Efciency $120,000 - Noyes - Retaining Wall Repairs $300,000 - Oakton Corridor Trafc Calming Improvements $3,650,000 This project includes trafc calming improvements as well as infrastructure to improve safety for pedestrians, bicyclists and mass transit users. Park Fieldhouses Interior/Restroom Improvements (Ackerman, Baker, Bent, Lagoon, Leahy, Lovelace)$300,000 This project is to address ADA issues and needed renovations to the restrooms at park eldhouses at miscellaneous parks including Ackerman Park, Bent Park, Baker Park, The Lagoon, Leahy, and Lovelace. Parking Garage- Structural Repairs (various locations)$300,000 A structural inspection of city-owned parking garages and the municipal service center outlined approximately $1.2M in needed repairs. This project will begin implementation of the recommended repairs. Parking Garages - Maple/Church - Structural Inspection $200,000 - Parking Garages - Sherman - Structural Inspection $200,000 - Parking Garages - Trafc Coating / Striping $1,750,000 - Parks Contingency $500,000 This funding is used to address unbudgeted emergency repairs at City parks. Philbrick Park Renovation $725,000 - Picnic Shel ter Electrication - Harbert $110,000 - City of Evanston | Budget Book 2023 Page 453 Police Fire HQ - Chillers $500,000 - Police Fire HQ - Elevator Modernization $120,000 - Police Fire HQ - Elmwood Lot Lighting Impr and Resurfacing $400,000 - Police Fire HQ - Exterior Signage $75,000 - Police Fire HQ - Fire Prevention System Repairs $300,000 - Police Fire HQ - Flooring Upgrade $100,000 - Police Fire HQ - Foundation Repair $150,000 - Police Fire HQ - Furniture Upgrade $200,000 - Police Fire HQ - Interior Entry $150,000 - Police Fire HQ - Interior Lighting Improvements $200,000 - Police Fire HQ - Interior Renovation - Holding Area $1,0 00,000 - Police Fire HQ - Interior Renovation - Locker Room $250,000 - Police Fire HQ - Interior Renovation - Ofces $750,000 - Police Fire HQ - Roof Repair $300,000 - Police Fire HQ - Security Door Improvement $60,000 - Police Fire HQ - Security System Improvement $150,000 - Police Fire HQ - Underground Pits and Waste Line Replacement $1,250,000 - City of Evanston | Budget Book 2023 Page 454 Public Art $120,000 This funding is provided to invest in artwork in City facilities and parks. It is managed by the Evanston Arts Council. Public Canoe Launch (incl. Eco Cntr Parking Lot)$540,000 - Public Vehicle Charging Stations $500,000 - Raymond Park Improvements $50,000 This funding is public benets contribution from a planned unit development. The funding will be used to replace the preschool playground structure which is at the end of its useful life. Other amenities, such as park benches, will also be updated. Ridge Avenue Signal Timing $70,000 - Roof Replacement - 2023 Locations $350,000 - Service Center - B Building Roof $1,400,000 - Service Center - Renovations $31,700,000 - Service Center - Structural Repairs $75,000 - Service Center- North Island Fuel System Replacement $1,700,000 The service center fuel system is at the end of its useful life, experiencing substantial downtime and requiring frequent repairs. This project is to replace the fuel system. Sewer - CIPP Rehabilitation $3,970,000 This funding is provide to rehabilitate small diameter sewers with a structural berglass lining through a Cured-In -Place Pipe (CIPP) lining process. Sewers located on streets planned for water main construction and/street resurfacing are... Sewer - Davis St Alley Repair $150,000 The scope of this project is to replace a section of collapsing sewer that is located in the alley south of Davis Street at Benson (east of the CTA tracks). The sewer is located partially under the embankment for the CTA tracks and the narrow... Sewer - Drainage Structure Lining $780,000 The scope of work for this project is insert a liner into drainage structures that have been identied as deteriorated and/or in danger of collapsing. The inserted liner stabilizes the structure and signicantly extends the life of the structure. Sewer - Emergency Sewer Repairs $475,000 This funding is provided to complete emergency sewer repairs in the City of Evanston. Sewer - Grit Separator $200,000 This funding is for the purchase of a grit separator which will be installed into the storm sewer system at the Evanston Water Utility by in -house staff. Grit separators are used to remove trash and oil from stormwater runoff to keep it from... City of Evanston | Budget Book 2023 Page 455 Sewer - Large Dia Rehab - Future $8,500,000 - Sewer - Repairs on Street Improvements $1,080,000 This funding is provided to repair and/or adjust sewer infrastructure on streets planned for water main construction or street resurfacing. Sewer - Sewer Extension for Alley Improvements $825,000 This funding is to extend the relief and/or stormwater sewer on alleys planned for improvement to reduce the amount of stormater entering the combined sewer system. Sewer - Stormwater Master Plan Improvements $3,800,000 This funding is to fund projects that are recommended as part of the Stormwater Master Plan. Sheridan Road - S. Limits to South Blvd $500,000 - Shoreline Stabilization $10,300,000 - Sidewalk - Safe Routes to School $300,000 2024 STRS Grant for construction. Sidewalk Gap Inll/Streetlight Improvements $2,300,000 This funding is to install sidewalk where there are gaps of missing sidewalk within the city&=39;s sidewalk network. Staff will also evaluate if there are any streetlight improvements needed in these locations prior to the design and construction... Sidewalk Improvement Program $2,450,000 This project replaces the previous 50/50 sidewalk program. Instead, the city will replace deteriorated sidewalk squares with no cost share from adjacent property owners, addressing the highest priority locations rst. TIF funds are from the... Sidewalk/Streetlight Improvements - Hartrey and Greenleaf $1,0 00,000 - Small Dia Water Main Lining (Private Easements)$1,300,000 This project will complete lining of smaller diameter water main owned by the City but located on private easements. Located in the Chicago-Main TIF. Southwest Park Renovations $150,000 - SR - CIP Funded - Future Years $5,200,000 - SR - MFT Funded - Future Years $4,0 00,000 - St. Paul's Park Renovations $150,000 - City of Evanston | Budget Book 2023 Page 456 Street Evaluation and Rating $120,000 - Street Resurfacing - Bennett, Colfax to Central $233,000 - Street Resurfacing - Central Park, Central to Isabella $364,000 - Street Resurfacing - Dobson, Ridge to Elmwood $93,000 - Street Resurfacing - Foster, Sherman to Orrington $109,000 - street resurfacing - Grant, Central Park to Lawndale $114,000 - Street Resurfacing - Hartrey, Lyons to Church $144,000 - Street Resurfacing - Thayer, Gross Point Rd to Highland $152,000 - Streetlight LED Conversion $250,000 This funding is provided to modernize streetlight xtures to LED in compliance with the Streetlight Master Plan. Streetlight Pole and Fixture Replacement $1,320,000 This funding is provided to replace failed poles and xtures. New poles/xtures are installed in compliance with the Streetlight Master Plan. $50k could be placed in General Fund Operating for induction lighting unit repairs Sustainability Dashboard Development $30,000 Sustainability-funded Tallmadge Park - Playground $575,000 - Trafc Calming, Bicycle and Pedestrian Improvements $1,665,000 This funding is provided to install localized trafc calming and other safety improvements for bicycles and pedestrians. Typical improvements include speed humps and bumps, crosswalks, speed radar signs, lighting upgrades, signage and small... Trafc Signal , Central and Central Park $1,050,000 - Twiggs Park - Embankment Stabilization $400,000 - Twiggs Park - Renovation (shel ter/playground/soccer/parking)$2,600,000 - City of Evanston | Budget Book 2023 Page 457 Twiggs Park - Skate Park $1,665,000 The purpose of this funding is to build a new skate park at Twiggs Park off of Ashland Avenue. Water Main - Brown - Greenleaf to Lee $641,000 - Water Main - Chicago, Hamil ton to Main $1,459,000 - Water Main - Crain, Ridge to Sherman $1,080,000 - Water Main - Custer, Oakton to Mulford $1,194,000 - Water Main - Dodge, Main to Cleveland $1,365,000 - Water Main - Grey, Greenleaf to Lee $464,000 - Water Main - Lumberyard Easement, Sherman to Custer $190,000 - WM - Green Bay (Central to Lincoln) and Lincoln (GB to Poplar)$510,000 - WM - Water Funded - Future Years $17,919,000 - WTP - 36/42 Intake Replacement $51,945,000 This project will replace the existing 36"/42" intake with a new 60" intake. The existing intake is over 100 years old, and the capacity has substantially decreased over time. Completion of this project is necessary so that the water utility can... WTP - CMMS System $150,000 - WTP - Corrosion Control Study $275,000 This study will investigate the optimum chemical addition and dosages for corrosion control through laboratory and on - site testing. Completion of this study is mandated by the Illinois Environmental Protection Agency and is necessary for... WTP - Doors $70,000 - WTP - East Fil ter Plant Reliability (Roof and Process)$9,700,000 - WTP - East Fil ter Safety Rails $180,000 This improvement is to install handrails around the open lter beds to improve safety for the operation and maintenance workers. City of Evanston | Budget Book 2023 Page 458 WTP - Fire Sprinkler System Upgrade 1 (Garage 3)$355,000 - WTP - Fire Sprinkler System Upgrade 2 (Pumping)$300,000 - WTP - Generator and Switchgear Rehab $7,250,000 Replacement of the outdated medium voltage switchgear and generator needed to provide emergency backup power at the Evanston Water Utility. WTP - HL MCC Main-Tie-Main Automatic Switchover $150,000 - WTP - HL Roof 3, 14, Garage 7 $2,100,000 - WTP - Intake; 60" Water Door / 54" Temp $500,000 - WTP - Lead Paint Removal and Repainting $750,000 - WTP - Low Lift 4/5/6 Pump Improvements $1,695,000 - WTP - Low Lift Pump MCC $655,000 - WTP - Overhead Doors $150,000 - WTP - Parking Lot Resurfacing $1,100,000 - WTP - PFAS Study $2,0 00,000 - WTP - Pump Station Dehumidication $220,000 - WTP - Roof Improvements $1,0 00,000 - WTP - Security - Electronic Access Control $100,000 This is to implement a new electronic access control for exterior and interior access at the Evanston Water Utility. WTP - Security - Entrance Way $230,000 This project will improve site security and public access to the administration ofces at the Evanston Water Utility. WTP - Security - Fence $200,000 - City of Evanston | Budget Book 2023 Page 459 WTP - Security - First Floor Windows $100,000 This project will increase the security for the water treatment plant by replacing the ground level windows with security glass. This was a recommendation of the Risk Assessment completed in 2019. WTP - Security Improvements $100,000 This is for miscellaneous water plant security improvements to address issues identied by the Risk Assessment completed in 2019. WTP - Shorewell Safety $100,000 - WTP - Standpipe Water Quality $580,000 The scope of this project is to make pumping and mixing improvements at the North and South Standpipes to improve water quality in the distribution system to better meet regulatory requirements. WTP - Thermal Security Camera Installation $600,000 - Total:$394,400,5 40 City of Evanston | Budget Book 2023 Page 460 Overview The Capit al Improvement Plan (C IP) is a process by which the C ity designs a multi-year plan for major capital expenditures. It represents t he City’s plan for physical development and is reviewed and updated each year to reect changing priorit ies. It provides an ongoing framework for identifying capit al requirements, scheduling projects over a period of years, coordinating related projects, and identifying fut ure scal impacts. Generally, the CIP includes improvement s that are relatively expensive, have a multi-year useful life, and, similar to capital outlay it ems, result in xed assets. These include the construction of new buildings, additions to or renovations of existing buildings and parks, const ruction of streets, sewer improvements, land purchases, and major software or equipment purchases. Due to the nature and total cost s of t he identied projects, bond proceeds are one of the major sources of revenue. The CIP is a dynamic process, with anticipat ed projects being changed, added, and deleted from t he plan as the ve-year t imeline evolves. During the past several years, st aff has undertaken a variety of comprehensive assessments of many of the City’s capit al asset s to provide a more complete understanding of t he City’s future needs. A sample of these include: the Comprehensive Pavement St udy; Parks, Forest ry, and Recreation St rategic Plan; t he analysis of the Civic Center; citywide roong assessment; St reetlight Mast er Plan; Howard Street Corridor Improvements; the assessments of emergency generators; and the current development of the IT Strat egic Plan. These studies serve as t he foundation for the staff recommendations set forth in the attached Capital Improvement Plan. As the City moves forward, it must continually assess the ongoing infrastruct ure needs of the community. Formal City Council adopt ion of t he Capit al Improvement Program indicates the C ity’s commitment to the plan, but does not in it self aut horize 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, wit h years two through ve reect ing the City’s plan for improvements. It is import ant t o dist inguish 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 t hat are not paid through one of t he C ity’s internal service, special revenue, or enterprise funds. Typically, capital purchases used to benet the Cit y as a whole are budgeted and paid from t he CIF, while capital purchases specic to one area, funct ion, or fund are t ypically paid from that specic source or fund. An example of the above would be an addition or capital improvement t o the City’s water ltrat ion plant. While this project would be included in the City’s CIP report, the expense would be budget ed in the City’s Water Utility Fund. There are a couple of exceptions to this rule. Capital project s funded via the City’s Motor Fuel Tax (MFT) Fund may benet the C ity as a whole, but for legal purposes such capital projects must be budgeted and paid out of the Cit y’s MFT Fund. Another example would be capital purchases relat ed t o the City’s eet. Since the City maintains a separate internal service Fleet Fund for tracking purposes, CIP projects pertaining to eet vehicles and equipment purchases are budgeted and paid from the Fleet Fund rather than t he CIF. City of Evanston | Budget Book 2023 Page 461 Capital Improvements Policy Section I: O bjectives and Priorities The overall goal for Evanston's capit al improvement effort is: A comprehensive capital improvement program t hat is used by decision-makers t o guide capital investments, make the best use of limit ed 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 preparat ion 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 t o the City Council for review and considerat ion. O bjectives Undert ake a comprehensive assessment of all capital needs and develop a strategic plan to meet the Cit y’s capit al needs, so that projects and funding are rationally sequenced, coordinated, and kept on the public agenda. Undert ake capital improvements that are needed to maint ain existing public facilities, increase operating efciency, and reduce operating cost s. Undert ake capital investment s that encourage and support economic development or direct ly produce income. Undert ake capital improvements that are of the highest qualit y that the C ity can afford which enhance Evanst on's physical appearance, public image, quality of life, and promote public healt h and safety. Limit t he extent t o which local property t axes are required to nance capital improvements. Plan all capital projects to meet ADA requirements. Priorities Project major capit al improvement replacement needs t o cover at least a 5- year period so t hat a long- range capital maintenance plan can be developed Set priorities for capital improvements and mat ch projects with appropriate funding sources. Monitor implementation of the C apital Improvement Plan t hrough periodic capital improvement st aff meetings and reports to the Administration and Public Works Committ ee. Undert ake an annual review of capital improvement funding sources and an assessment of capital improvement projects proposed for t he following years. Commit funds annually for improvements so that increment al progress can be made t oward long-range goals. Coordinate planned capital improvement projects where opportunit ies exist to do so. Leverage local capital improvement funds to the extent possible. Give priorit y t o projects t hat further t he objectives of the C omprehensive General Plan. More specic policies have also been writ ten t o guide t he scheduling and prioritizat ion of projects within each of t he major project classications. Economic Development Make capital investments needed to realize the full potential of Tax Increment Finance areas. Implement the goals of the Evanst on Local Employment Program and work to increase the participat ion of Evanston businesses in capital improvement projects. Coordinate improvements made in retail and commercial areas. Develop and implement programs t o upgrade and maintain streetscapes in each neighborhood business district within the C ity. Develop and implement plans for capital needs of neighborhood economic development. Environment Maintain wat er system improvements needed t o ensure a safe and adequat e water supply. Address st ormwater issues to minimize public and private propert y damage. Develop and implement programs t o eliminate environmental hazards where they exist in City facilit ies and on public grounds. City of Evanston | Budget Book 2023 Page 462 Participate in development of area-wide solut ions 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 t he Climate Act ion Resiliency Plan Parks and Recreation Rehabilitate parks through periodic replacement of pavement, athletic elds and courts, equipment, site furnishings, infrastructure, and landscaping. Undert ake improvements to enhance and protect t he lakefront park system. Maintain Evanston's community recreational facilities to the high standard expect ed. Bring play equipment into compliance with CPSC / ASTM safet y guidelines and ADA requirements. Public Buildings Consider life cycle costs (long-term costs of maintenance, operat ion, ut ilities and nancing) in making decisions concerning const ruction, purchasing, disposal, or rehabilitation of public facilities. Continue t o undertake preventive maintenance, energy conservat ion, and rehabilitation programs for public buildings. Undert ake projects needed to improve the security of public buildings and facilities. Complete the rehabilitat ion/replacement of the Robert Crown Community Center and the surrounding athletic elds. Undert ake project s and improvement to municipal facilit ies 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 ofces. Implement policy advocating art within city building project s, in compliance with Title 7, Chapter 16 of the Cit y Code Trans portation Improve the condition, efciency, and safety of Evanston’s circulat ion system. Undert ake improvements needed to keep municipal parking facilities well maint ained, safe and att ractive. Incorporate t he City’s complete and green streets policy into transportat ion project. Continue t he City’s programs for maintaining curbs, gutters, and sidewalks. Evaluate all sidewalks and develop an improvement schedule. Enhance livability of neighborhoods by implementing various trafc controls. Improve Evanston’s remaining unpaved streets and alleys. Implement a Citywide bike plan and encourage inter-modal transportat ion. Ensure adequate street lighting t o balance crime prevention, safety, and residential at mosphere. Develop plans and programs to improve the appearance and maint enance of rail embankments, viaducts, and rail stations. Section II: Fiscal Management Capital Expenditure Policies Drawn from t he long-range capital needs list , a ve-year capit al improvement program will be developed and updat ed annually, including anticipated funding sources. The Cit y will maintain all of its physical assets at a level adequate to prot ect t he C ity’s capit al invest ment and to minimize future maintenance and replacement costs. The City will coordinate development of the capital improvement budget with the development of the operat ing 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 identied during the scal year, st aff 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 nance current operations or normal maintenance. Capital projects nanced t hrough the issuance of bonds will be nanced for a period not to exceed the expected useful life of the project . City of Evanston | Budget Book 2023 Page 463 The City will est ablish an appropriate mix of bonded debt and pay-as-you-go nancing in the funding of capital projects. The City will strive to nd more st reams of revenue to support pay-as-you-go nancing of its future capital improvement s. Dedicated revenue stream options include, but are not limited t o, excess funds, additional taxes (i.e. motor fuel tax for street improvements) and use of tax increment nancing revenues as they become available. Outstanding tax-supported debt shall not exceed $160 million per resolution 44-R-19. Capital Project Planning and Cost Containment Cit y st aff will meet quarterly t o review the progress on all outstanding projects. Semi-annual reports will be presented to the Administration & Public Works Committee. Identication 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 execut ion costs, acknowledging that approving a study does not guarant ee the implementation of the project. For any enterprise fund or st orm water management fund that is support ing debt, an annual rat e st udy will be performed to ensure that the fees or rates are sufcient to meet the debt service requirements. A ve-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 capit al 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 scal year. Grants Cit y staff should seek grants for project s which are in the current scal year, the ve-year plan, or fund a recognized City need. For project s not currently funded or in the ve year plan, the Council must approve t he reduction or elimination of a previously planned project. If a grant is received, the original funds can be used in any of the following ways: Reallocated to a new project within t he ve-year plan within the same area Reallocated to a priority list of projects approved by the Cit y Council during consideration of the capital plan Used to expand t he scope of the existing project for which the grant is received Placed in t he contingency fund for future matches or cost overruns Placed in an emergency fund for unanticipated project s 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. City of Evanston | Budget Book 2023 Page 464 POSITION INFORMATION City of Evanston | Budget Book 2023 Page 465 2023 Position Control The 2023 Position Control document details the number and title of positions included in t he 2023 Adopted Budget. The full list is shown below, and the complet e document with notes regarding position changes is available in the att achments. Note this table includes all full-time and permanent part-time employees for t he City of Evanston. The Cit y does budget for and retain the services of seasonal employees (i.e. lifeguards, interns, temporary staff in departments during busy seasons, etc.). These positions are lled on a seasonal, temporary, and/or "as-needed" basis and not included in the overall position count. Position Description 2022 Adopted Budget FTE 2023 Proposed Budget FTE 2022-2023 Difference General Fund 1300 CITY COUNCIL Mayor 0.00 0.00 0.00 Alderman 0.00 0.00 0.00 Mayor's Assistant 0.00 0.00 0.00 Policy Coordinator 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 2.00 1.00 CITY CLERK TOTAL 1.00 2.00 1.00 LEGISLATIVE 2.00 3.00 1.00 1505 CITY MANAGER City Manager 1.00 1.00 0.00 Deputy City Manager 2.00 2.00 0.00 Administrative Assistant 1.00 1.00 0.00 Administrative Coordinator 1.00 1.00 0.00 Assistant to the City Manager 1.00 1.00 0.00 Accounts Payable Coordinator 0.00 1.00 1.00 ADA Coordinator 0.00 1.00 1.00 Equity and Empowerment Coordinator 1.00 1.00 0.00 Local Government Management Fellow 0.00 0.00 0.00 CITY MANAGER TOTAL 7.00 9.00 2.00 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 0.00 0.00 0.00 Temporary Cable TV Staff 0.00 0.50 0.50 Broadcast Operations Coordinator 1.00 1.00 0.00 COMMUNITY ENGAGEMENT TOTAL 3.00 3.50 0.50 1535 SUSTAINABILITY Sustainability Coordinator 0.50 0.00 -0.50 SUSTAINABILITY TOTAL 0.50 0.00 -0.50 City of Evanston | Budget Book 2023 Page 466 1555 FINANCIAL ADMINISTRATION Management Analyst 0.00 0.00 0.00 Senior Financial Analyst 1.00 1.00 0.00 Budget Coordinator 0.00 0.00 0.00 Budget Manager 1.00 1.00 0.00 Chief F inancial Ofcer/Treasurer 1.00 1.00 0.00 FINANCIAL ADMINISTRATION TOTAL 3.00 3.00 0.00 1560 REVENUE Revenue Manager 0.00 0.00 0.00 Revenue Supervisor 0.50 0.50 0.00 Revenue Collections Coordinator 1.00 0.00 -1.00 Accounts Receivable Coordinator 0.00 1.00 1.00 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 2.00 2.00 0.00 Accounts Payable Coordinator 1.00 0.00 -1.00 Financial Analyst 0.00 1.00 1.00 Senior Accountant 1.00 0.00 -1.00 Payroll Pension Administrator 0.50 0.50 0.00 ACCOUNTING TOTAL 5.50 4.50 -1.00 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 1580 Community Arts Cultural Arts Coordinator 0.00 0.40 0.40 COMMUNITY ARTS TOTAL 0.00 0.40 0.40 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 2.00 2.00 0.00 Economic Development Division Mgr.1.00 1.00 0.00 ECONOMIC DEVELOPMENT TOTAL 3.00 3.00 0.00 CITY ADMINISTRATION 30.50 31.90 1.40 1705 LEGAL ADMINISTRATION Paralegal 1.00 1.00 0.00 Administrative Lead 1.00 0.00 -1.00 Administrative Secretary 0.00 1.00 1.00 Deputy City Attorney 1.00 1.00 0.00 City Attorney 1.00 1.00 0.00 City of Evanston | Budget Book 2023 Page 467 Assistant City Attorney 3.00 3.00 0.00 LEGAL ADMINISTRATION TOTAL 7.00 7.00 0.00 LAW DEPARTMENT 7.00 7.00 0.00 1905 ADMINISTRATIVE SERVICES ADMINISTRATION Administrative Services Director/Assistant City Manager 0.00 0.00 0.00 Administrative Service Director/CIO 1.00 1.00 0.00 Administrative Assistant 1.00 1.00 0.00 Management Analyst 1.00 1.00 0.00 ADMINISTRATIVE SERVICES ADMIN TOTAL 3.00 3.00 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 HR Assistant/Benets Coordinator 1.00 1.00 0.00 Assistant HR Manager 0.00 1.00 1.00 Safety & Workers' Comp Manager 1.00 1.00 0.00 Safety Specialist 1.00 1.00 0.00 HR Recruitment and Retention Specialist 0.00 1.00 1.00 Human Resources Assistant 2.00 2.00 0.00 Human Resources Specialist 3.00 3.00 0.00 Human Resources Division Manager 1.00 1.00 0.00 HUMAN RESOURCES TOTAL 9.00 11.00 2.00 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 0.00 1.00 1.00 Civic Technology Analyst 1.00 1.00 0.00 Public Safety Technology Coordinator 1.00 1.00 0.00 Chief Information Security Ofcer 1.00 1.00 0.00 Security Analyst 0.00 1.00 1.00 Programmer Analyst 1.00 1.00 0.00 Technical Support Specialist I 2.00 3.00 1.00 CIO/IT Division Manager 0.00 0.00 0.00 IT Service Delivery Manager 1.00 1.00 0.00 Systems Administrator 1.00 1.00 0.00 INFORMATION TECHNOLOGY TOTAL 11.00 14.00 3.00 1941 PARKING ENFORCEMENT AND TICKETS Parking Enforcement Ofcer 11.00 11.00 0.00 Parking Enforcement Ofcer - PT 0.50 0.50 0.00 Parking Enforcement Supervisor 1.00 1.00 0.00 PARKING ENFORCEMENT AND TICKETS TOTAL 12.50 12.50 0.00 1950 FACILITIES Facilities & Fleet Management Supervisor 2.00 2.00 0.00 FFM Assistant 0.50 0.00 -0.50 Administrative Lead 0.00 0.50 0.50 Asset Specialist 0.00 1.00 1.00 Facilities & Fleet Division Manager 0.50 0.50 0.00 Facilities Maintenance Worker I 3.00 3.00 0.00 City of Evanston | Budget Book 2023 Page 468 Facilities Operations Coordinator 1.00 1.00 0.00 Facilities Maint. Worker I II 12.00 12.00 0.00 Master Tradesman 2.00 2.00 0.00 FACILITIES TOTAL 21.00 22.00 1.00 ADMINISTRATIVE SERVICES DEPARTMENT 59.00 65.00 6.00 2101 COMMUNITY DEVELOPMENT ADMINISTRATION Director, Community Development 0.75 1.00 0.25 Management Analyst 1.00 1.00 0.00 Administrative Lead 0.00 1.00 1.00 Sr. Grants & Compliance Specialist 0.30 0.00 -0.30 2101 COMMUNITY DEVELOPMENT ADMINISTRATION TOTAL 2.05 3.00 0.95 2105 PLANNING AND ZONING Comprehensive Plan Coordinator 0.00 0.00 0.00 Planning Manager 0.00 1.00 1.00 Planner 4.00 4.00 0.00 Neighborhood & Land Use Planner 1.00 1.00 0.00 Development Planner 0.00 0.00 0.00 Zoning Administrator 1.00 1.00 0.00 2105 PLANNING AND ZONING TOTAL 6.00 7.00 1.00 2115 PROPERTY STANDARDS Property Maint Inspector I 5.00 5.00 0.00 Senior Property Maintenance Inspector 0.00 0.00 0.00 Property Maintenance Supervisor 1.00 1.00 0.00 Customer Service Coordinator 0.00 1.00 1.00 Customer Service Representative 1.00 0.00 -1.00 2115 PROPERTY STANDARDS TOTAL 7.00 7.00 0.00 2126 BUILDING INSPECTION SERVICES Electrical Inspector II 1.00 1.00 0.00 Plumbing/Mechanical Inspector 2.00 2.00 0.00 Sign Inspector/Grafti Tech 0.00 0.00 0.00 Plan Reviewer 0.00 1.00 1.00 Permit Services Specialist 1.00 1.00 0.00 Building Construction Insp. Supervisor 1.00 1.00 0.00 Customer Service Coordinator 0.40 0.40 0.00 Customer Service Representative 2.00 0.00 -2.00 Permit Services Representative 2.00 4.00 2.00 Permit Desk Supervisor 1.00 1.00 0.00 Civil Engineer III 0.00 0.00 0.00 Civil Engineer II/ROW Permits 0.00 0.00 0.00 Structural Inspector/Plan Reviewer 1.00 0.00 -1.00 Build/Insp Serv. Division Manager 1.00 1.00 0.00 2126 BUILDING INSPECTION SERVICES TOTAL 12.40 12.40 0.00 COMMUNITY DEVELOPMENT DEPARTMENT 27.45 29.40 1.95 2205 POLICE ADMINISTRATION Administrative Lead 0.00 0.00 0.00 Administrative Coordinator 1.00 1.00 0.00 Chief of Police 1.00 1.00 0.00 Police Commander 1.00 1.00 0.00 POLICE ADMINISTRATION TOTAL 3.00 3.00 0.00 2210 PATROL OPERATIONS City of Evanston | Budget Book 2023 Page 469 Police Commander 3.00 3.00 0.00 Police Ofcer 74.00 74.00 0.00 Police Sergeant 14.00 14.00 0.00 Deputy Chief 2.00 2.00 0.00 PATROL OPERATIONS TOTAL 93.00 93.00 0.00 2215 CRIMINAL INVESTIGATION Police Commander 1.00 1.00 0.00 Police Ofcer 13.00 13.00 0.00 Police Sergeant 1.00 1.00 0.00 Deputy Chief 0.00 0.00 0.00 CRIMINAL INVESTIGATION TOTAL 15.00 15.00 0.00 2230 JUVENILE BUREAU Police Ofcer 7.00 7.00 0.00 Police Sergeant 0.00 0.00 0.00 JUVENILE BUREAU TOTAL 7.00 7.00 0.00 2235 SCHOOL LIAISON Police Ofcer 4.00 4.00 0.00 SCHOOL LIAISON TOTAL 4.00 4.00 0.00 2240 POLICE RECORDS Records Input Operator 2.00 2.00 0.00 Records Coordinator 1.00 1.00 0.00 Review Ofcer 1.00 1.00 0.00 POLICE RECORDS TOTAL 4.00 4.00 0.00 2245 COMMUNICATIONS Telecommunicator 12.00 12.00 0.00 COMMUNICATIONS TOTAL 12.00 12.00 0.00 2250 SERVICE DESK Service Desk Ofcer I I 12.00 12.00 0.00 311/Service Desk Manager 1.00 1.00 0.00 311/Service Desk Assistant Supervisor 1.00 1.00 0.00 SERVICE DESK TOTAL 14.00 14.00 0.00 2251 PUBLIC INFORMATION (311) Service Desk Ofcer I 8.00 8.00 0.00 PUBLIC INFORMATION TOTAL 8.00 8.00 0.00 2255 OFFICE OF PROFESSIONAL STANDARDS Administrative Assistant 1.00 1.00 0.00 Police Commander 1.00 1.00 0.00 Police Sergeant 1.00 1.00 0.00 OFFICE OF PROFESSIONAL STANDARDS TOTAL 3.00 3.00 0.00 2260 OFFICE OF ADMINISTRATION Deputy Chief 1.00 1.00 0.00 Police Sergeant 0.00 0.00 0.00 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 3.00 0.00 2265 NEIGHBORHOOD ENFORCEMENT TEAM City of Evanston | Budget Book 2023 Page 470 Police Commander 1.00 1.00 0.00 Police Ofcer 10.00 10.00 0.00 Police Sergeant 2.00 2.00 0.00 NEIGHBORHOOD ENFORCEMENT TEAM TOTAL 13.00 13.00 0.00 2270 TRAFFIC BUREAU Police Ofcer 5.00 5.00 0.00 Police Sergeant 1.00 1.00 0.00 TRAFFIC BUREAU TOTAL 6.00 6.00 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 Ofcer 9.00 9.00 0.00 PROBLEM SOLVING TEAM TOTAL 11.00 11.00 0.00 2291 PROPERTY BUREAU Management Analyst 1.00 1.00 0.00 Property Ofcer 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 201.00 201.00 0.00 2305 FIRE MANAGEMENT & SUPPORT Administrative Lead 1.00 1.00 0.00 Fire Chief 1.00 1.00 0.00 Deputy Chief 1.00 1.00 0.00 Administrative Coordinator 0.00 0.00 0.00 Management Analyst 1.00 1.00 0.00 FIRE MANAGEMENT & SUPPORT TOTAL 4.00 4.00 0.00 2310 FIRE PREVENTION Deputy Chief 0.00 0.00 0.00 Fire Captain 2.00 2.00 0.00 Fire Plan Reviewer 1.00 1.00 0.00 FIRE PREVENTION TOTAL 3.00 3.00 0.00 2315 FIRE SUPPRESSION Division Chief, Fire 2.00 2.00 0.00 Fireghter Apprentice 0.50 0.50 0.00 Fire Captain 25.00 26.00 1.00 Fireghter/Paramedic 73.00 80.00 7.00 Shift Chief, Fire 3.00 3.00 0.00 FIRE SUPPRESSION TOTAL 103.50 111.50 8.00 FIRE DEPARTMENT 110.50 118.50 8.00 City of Evanston | Budget Book 2023 Page 471 2407HEALTH SERVICES ADMINISTRATION Director, Health & Human Services 0.25 0.25 0.00 Management Analyst 1.00 0.50 -0.50 Workforces Development Coordinator 1.00 0.00 -1.00 Administrative Lead 0.50 0.50 0.00 HEALTH SERVICES ADMINISTRATION TOTAL 2.75 1.25 -1.50 2435 FOOD AND ENVIRONMENTAL HEALTH Environmental Health Practitioner 2.00 2.00 0.00 Environmental Health Practitioner - leafblower enforce.1.00 1.00 0.00 Community Health Specialist 1.00 0.20 -0.80 Senior Environmental Health Practitioner 1.00 1.00 0.00 Communicable Disease Surveillance Specialist 1.00 2.00 1.00 Public Health Preparedness Specialist 1.00 1.00 0.00 Environmental Health Technicians 1.50 1.00 -0.50 Health License Coordinator 1.00 1.00 0.00 PT Pest Control Operator 0.00 0.50 0.50 Public Health Manager 1.00 0.50 -0.50 FOOD AND ENVIRONMENTAL HEALTH TOTAL 10.50 10.20 -0.30 HEALTH AND HUMAN SERVICES DEPARTMENT 13.25 11.45 -1.80 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 0.00 0.00 0.00 Recreation Support Specialist 1.00 1.00 0.00 Asst. Director of Recr. & Comm. Services 1.00 2.00 1.00 Management Analyst 0.00 1.00 1.00 Special Events Coordinator 0.00 1.00 1.00 Recreation Manager 1.00 0.00 -1.00 RECREATION MGMT & GENERAL SUPPORT 6.00 8.00 2.00 3030 CROWN COMMUNITY CENTER After School Supervisor 1.00 1.00 0.00 Assistant Program Coordinator 1.00 1.00 0.00 Assistant Recreation Manager 1.00 1.00 0.00 Clerk II 3.75 3.67 -0.08 Crown Operations Supervisor 1.00 1.00 0.00 Crown Facilities Maintenance Worker II 5.00 5.00 0.00 Facility Coordinator Crown 2.00 2.00 0.00 Ofce Coordinator 1.00 1.00 0.00 Preschool Instructor 3.75 9.11 5.36 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 0.00 0.00 PT Custodian 2.75 4.50 1.75 CROWN COMMUNITY CENTER TOTAL 27.25 34.28 7.03 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 2.08 0.30 City of Evanston | Budget Book 2023 Page 472 Facilities Supervisor 0.40 0.65 0.25 CHANDLER COMMUNITY CENTER TOTAL 4.93 5.48 0.55 3040 FLEETWOOD JOURDAIN COMMUNITY CENTER Clerk III 0.70 0.70 0.00 Ofce 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 0.50 0.50 0.00 Assistant Program Coordinator 1.00 1.00 0.00 PT Custodian 1.25 1.25 0.00 FLEETWOOD JOURDAIN COMM. CENTER TOTAL 7.45 7.45 0.00 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 0.00 -0.50 RECREATION OUTREACH 0.50 0.00 -0.50 3055 LEVY CENTER SENIOR SERVICES Custodian I 1.00 1.00 0.00 Facilities Maintenance Worker/Cust I I 1.00 1.00 0.00 Recreation Manager 1.00 1.00 0.00 Recreation Program Coordinator 2.00 2.00 0.00 Secretary I I 1.00 1.00 0.00 PT Ofce Assistant 0.67 1.17 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 10.34 10.84 0.50 3080 BEACHES Lakefront Recreation Manager 1.00 1.00 0.00 Recreation Program Coordinator 1.00 1.00 0.00 BEACHES TOTAL 2.00 2.00 0.00 3130 SPECIAL RECREATION Recreation Program Coordinator 2.00 2.00 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 0.00 0.00 0.00 Facilities Supervisor 1.50 1.00 -0.50 GIBBS-MORRISON CULTURAL CENTER TOTAL 1.50 1.00 -0.50 City of Evanston | Budget Book 2023 Page 473 3605 ECOLOGY CENTER Clerk III 1.00 1.00 0.00 Recreation Program Coordinator 2.00 2.00 0.00 Recreation Manager 0.00 1.00 1.00 Garden Coordinator 0.20 1.00 0.80 Facilities Supervisor 0.50 0.50 0.00 Custodian 0.25 1.00 0.75 ECOLOGY CENTER TOTAL 3.95 6.50 2.55 3710 NOYES CULTURAL ARTS CENTER Ofce Assistant 0.50 0.00 -0.50 Weekend/Evening Coordinator 1.00 1.00 0.00 PT Custodian 1.68 1.68 0.00 NOYES CULTURAL ARTS CENTER TOTAL 3.18 2.68 -0.50 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 DEPARTMENT 73.71 84.84 11.13 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 0.00 0.00 0.00 PT Clerk 0.50 0.00 -0.50 PUBLIC WORKS AGENCY ADMIN TOTAL 3.00 2.50 -0.50 4300 ENVIRONMENTAL SERVICES Public Services Coordinator 1.00 1.00 0.00 ENVIRONMENTAL SERVICES TOTAL 1.00 1.00 0.00 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 Worker II 3.00 3.00 0.00 RECYCLING AND ENVIRONMENTAL MAINTAINENCE TOTAL 6.00 6.00 0.00 4320 FORESTRY Arborist/Forestry Supervisor 1.00 1.00 0.00 Forestry Crew Leader 3.00 3.00 0.00 Forestry Worker II I 11.00 10.00 -1.00 Forestry Worker II 0.00 1.00 1.00 Forestry Worker I 1.00 1.00 0.00 FORESTRY TOTAL 16.00 16.00 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 4.00 4.00 0.00 Public Works Maintenance Worker II 2.00 2.00 0.00 Public Works Maintenance Worker I 1.00 1.00 0.00 Greenways Worker III 4.00 4.00 0.00 GREENWAYS TOTAL 15.00 15.00 0.00 City of Evanston | Budget Book 2023 Page 474 4400 CAPITAL PLANNING & ENGINEERING Capital Planning Bureau Chief 0.50 0.50 0.00 PARKS AND FACILITIES TOTAL 0.50 0.50 0.00 4410 STREETS AND RIGHT OF WAY Civil Engineer III 1.75 1.75 0.00 Civil Engineer II 1.50 1.50 0.00 Senior Project Manager 2.00 2.00 0.00 Senor Project Manager: Construct/Design 0.50 0.50 0.00 Engineering Associate II 1.00 1.00 0.00 STREETS AND RIGHT OF WAY TOTAL 6 .75 6.75 0.00 4420 TRANSPORTATION Sr Proj Mgr: Traf/ROW/Permits 1.00 1.00 0.00 Trafc Engineering Technician 0.50 0.50 0.00 TRANSPORTATION TOTAL 1.50 1.50 0.00 4430 PARKS AND FACILITIES ADA/CIP Project Manager 1.00 1.00 0.00 Sr. Project Manager: F acilities/Parks 1.00 1.00 0.00 Architect 0.50 0.50 0.00 PARKS AND FACILITIES TOTAL 2.50 2.50 0.00 4500 INFRASTRUCTURE MAINTENANCE Project Management Supervisor 1.00 1.00 0.00 Public Services Bureau Chief 0.75 0.75 0.00 Clerk 0.00 1.00 1.00 INFRASTRUCTURE MAINTENANCE TOTAL 1.75 2.75 1.00 4510 STREET MAINTENANCE Equipment Operator II 9.00 9.00 0.00 Equipment Operator III 3.00 3.00 0.00 Maintenance Worker I (Grafti)1.00 1.00 0.00 PW Crew Leader 2.00 2.00 0.00 Supervisor: Streets 1.00 1.00 0.00 STREET MAINTENANCE TOTAL 16.00 16.00 0.00 4520 TRAFFIC SIGNAL AND S TREET LIGHT MAINTENANCE Trafc Operations Supervisor 1.00 1.00 0.00 Public Works Maint Worker II I 3.00 3.00 0.00 Trafc Electrician 3.00 3.00 0.00 Trafc 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 78.00 78.50 0.50 General Fund 602.41 630.59 28 .18 General Assistance Fund 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 3.00 3.00 0.00 General Assistance Specialist 0.00 0.00 0.00 GENERAL ASSISTANCE ADMINISTRATION TOTAL 4.25 4.25 0.00 GENERAL ASSISTANCE FUND 4.25 4.25 0.00 City of Evanston | Budget Book 2023 Page 475 Sustainability Fund 9910 SUSTAINABILITY FUND Sustainability Manager 0.00 0.50 0.50 Resilient Building Specialist 0.00 1.00 1.00 Community Outreach Specialist 0.00 1.00 1.00 Sustainability Fund Total 0.00 2.50 2.50 SUSTAINABILITY FUND 0.00 2.50 2.50 Human Services Fund 4651 MENTAL HEALTH BOARD ALLOCATIONS Senior Grants and Comp. Specialist 0.00 0.30 0.30 MENTAL HEALTH BOARD ALLOCATIONS TOTAL 0.00 0.30 0.30 2445 HUMAN SERVICES Director, Health & Human Services 0.50 0.50 0.00 Administrative Lead 0.50 0.50 0.00 Management Analyst 0.00 0.50 0.50 Community Health Specialist 0.00 0.80 0.80 Public Health Manager 0.00 0.50 0.50 Family Advocate 1.00 1.00 0.00 Community Health Specialist 0.00 0.00 0.00 Senior Human Services Advocate 0.00 0.00 0.00 Human Services Advocate 3.00 3.00 0.00 Senior Services Advocate 1.00 1.00 0.00 Long-term Care Ombudsman 1.00 1.00 0.00 Workforce Development Manager 0.00 1.00 1.00 Workforce Development Coordinator 0.00 1.00 1.00 Career Development Navigator 0.00 1.00 1.00 Human Services Manager 1.00 1.00 0.00 HUMAN SERVICES TOTAL 8.00 12.80 4.80 3215 YOUTH & COMMUNITY ENGAGEMENT Community Services Manager 1.00 1.00 0.00 Youth/Young Adult Program Supervisor 1.00 1.00 0.00 Senior Outreach Worker 1.00 0.00 -1.00 Outreach Supervisor 0.00 1.00 1.00 Community Services Advocate 1.00 1.00 0.00 Outreach Coordinator 1.00 0.00 -1.00 Outreach Assistant 0.00 0.00 0.00 Outreach Worker 4.00 5.00 1.00 YOUTH & COMMUNITY ENGAGEMENT TOTAL 9.00 9.00 0.00 HUMAN SERVICES FUND 17.00 22.10 5.10 Library Fund 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 Library Engagement Coordinator 0.00 1.00 1.00 City of Evanston | Budget Book 2023 Page 476 Branch Assistant 2 .06 1.53 -0.53 Library Assistant 2 .53 1.53 -1.00 LIFELONG LEARNING & LITERACY TOTAL 10.62 10.09 -0.53 4820 ACCESS SERVICES Circulation Manager 0.00 0.00 0.00 Access Manager 1.00 1.00 0.00 Assistant Circulation Manager 1.00 0.00 -1.00 Customer Service Manager 0.00 1.00 1.00 Library Aide II 0.00 0.00 0.00 Library Services Coordinator 3.00 3.00 0.00 Collection Development Manager 1.00 1.00 0.00 Library Assistant 3.00 3.00 0.00 Library Clerk 8.05 7.67 -0.38 Shelver 5.06 4.00 -1.06 ACCESS SERVICES TOTAL 22.11 20.67 -1.44 4825 ENGAGEMENT SERVICES Community Engagement Manager 1.00 1.00 0.00 Community Engagement Assistant 0.00 0.00 0.00 Family Engagement Coordinator 2.00 2.00 0.00 Latino Engagement Librarian 1.00 1.00 0.00 Librarian III 0.00 0.00 0.00 Branch Assistant 4.26 4.26 0.00 Library Assistant 0.67 0.67 0.00 Security Monitor 0.40 0.53 0.13 Librarian I 0.00 0.00 0.00 Supervising Librarian 1.00 1.00 0.00 Shelver 0.00 0.00 0.00 Library Clerk 2.37 2.12 -0.25 ENGAGEMENT SERVICES TOTAL 12.70 12.58 -0.12 4835 INNOVATION & DIGITAL LEARNING Librarian III 0.00 0.00 0.00 Innovation & Digital Learning Manager 1.00 1.00 0.00 Library Assistant 4.00 5.18 1.18 Library Assistant - Music Tech.1.00 1.00 0.00 Virtual Services Librarian 1.00 1.00 0.00 Technology Associate 0.00 0.00 0.00 Technology Trainer 1.34 1.20 -0.14 Teen Services Librarian I 1.00 1.00 0.00 Teen Engagement Coordinator 1.00 1.00 0.00 INNOVATION & DIGITAL LEARNING TOTAL 10.34 11.38 1.04 4840 MAINTENANCE Custodian II 2.00 2.00 0.00 Custodian I 1.00 1.00 0.00 Security Supervisor 1.00 1.00 0.00 Security Monitor 1.79 2.19 0.40 Facilities Management Supervisor 1.00 1.00 0.00 MAINTENANCE TOTAL 6.79 7.19 0.40 4845 ADMINISTRATION Ofce Coordinator 1.00 1.00 0.00 Executive Director 1.00 1.00 0.00 Assistant Library Director 1.00 1.00 0.00 City of Evanston | Budget Book 2023 Page 477 Administrative Lead 1.00 1.00 0.00 Management Analyst 1.00 1.00 0.00 Development Associate 1.34 1.34 0.00 Development Manager 1.00 1.00 0.00 Community Engagement Manager 0.00 1.00 1.00 Marketing & Communications Manager 1.00 0.00 -1.00 ADMINISTRATION TOTAL 8.34 8.34 0.00 LIBRARY FUND 79.58 78.93 -0.65 Emergency Telephone System Fund 5150 EMERGENCY TELEPHONE SYSTEM Asst. Communications Coordinator 1.00 1.00 0.00 Communications Coordinator 1.00 1.00 0.00 Telecommunicator 4.00 4.00 0.00 EMERGENCY TELEPHONE SYSTEM TOTAL 6.00 6.00 0.00 EMERGENCY TELEPHONE SYSTEM FUND 6.00 6.00 0.00 CDBG Fund 5187HOUSING REHABILITATION Customer Service Coordinator 0.60 0.60 0.00 HOUSING REHABILITATION TOTAL 0.60 0.60 0.00 5220 CDBG ADMINISTRATION Housing and Grant Manager 0.60 0.60 0.00 Housing & Grants Supervisor 1.00 1.00 0.00 Senior Housing Planner 0.00 1.00 1.00 Customer Service Representative CDBG 1.00 0.00 -1.00 PT Financial Analyst 0.50 0.50 0.00 Housing & Economic Development Analyst 0.60 0.60 0.00 Senior Grants and Compliance Specialist 0.70 0.70 0.00 Compliance and Grants Coordinator 0.60 1.00 0.40 CDBG ADMINISTRATION TOTAL 5.00 5.40 0.40 CDBG FUND 5.60 6.00 0.40 HOME Fund 5430 HOME FUND Housing and Grant Manager 0.00 0.00 0.00 PT Financial Analyst 0.00 0.00 0.00 Housing & Economic Development Analyst 0.70 0.70 0.00 HOME FUND 0.70 0.70 0.00 Affordable Housing Fund 5465 AFFORDABLE HOUSING FUND PT Financial Analyst 0.00 0.00 0.00 Social Services Grants and Compliance Specialist 0.00 0.00 0.00 Housing & Economic Development Analyst 0.35 0.35 0.00 Housing & Economic Development Analyst 0.35 0.35 0.00 Community Development Director 0.25 0.00 -0.25 Housing and Grant Manager 0.40 0.40 0.00 AFFORDABLE HOUSING FUND 1.35 1.10 -0.25 4105 CAPITAL IMPROVEMENT FUND Capital Planning Bureau Chief 0.00 0.00 0.00 Senior Project Manager 0.00 0.00 0.00 City of Evanston | Budget Book 2023 Page 478 Civil Engineer II 0.00 0.00 0.00 ADA/CIP Project Manager 0.00 0.00 0.00 CAPITAL IMPROVEMENT FUND 0.00 0.00 0.00 Parking Fund 1560 REVENUE AND COLLECTIONS Revenue Manager 0.00 0.00 0.00 Revenue Supervisor 0.50 0.50 0.00 Customer Service Representative 2.00 2.00 0.00 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 PARKS AND FACILITIES TOTAL 0.50 0.50 0.00 4510 STREET MAINTENANCE Trafc Engineering Technician 0.50 0.50 0.00 Senior Project Manager 0.50 0.50 0.00 STREET MAINTENANCE TOTAL 1.00 1.00 0.00 4330 GREENWAYS Public Works Maint Worker II 3.00 3.00 0.00 GREENWAYS TOTAL 3.00 3.00 0.00 7005 PARKING SYSTEM MANAGEMENT Parking Operations Coordinator 1.00 0.00 -1.00 Transportation and Mobility Coordinator 1.00 1.00 0.00 Management Analyst 0.00 0.00 0.00 PEO/Parking Ofce Assistant 0.00 1.00 1.00 Parking Operations Specialist 1.00 1.00 0.00 Parking Division Manager 1.00 1.00 0.00 PARKING SYSTEM MANAGEMENT TOTAL 4.00 4.00 0.00 7015 PARKING LOTS & METERS Facilities Maintenance Worker III 1.00 1.00 0.00 Parking Maintenance Worker 3.00 3.00 0.00 PARKING LOTS & METERS TOTAL 4.00 4.00 0.00 PARKING SYSTEM FUND 16.00 16.00 0.00 Water Fund 4105 PUBLIC WORKS AGENCY ADMIN MWEBE/LEP and Workforce Development Coordinator 0.00 0.00 0.00 Sustainability Manager 0.25 0.25 0.00 CMMS Analyst 1.00 1.00 0.00 Management Analyst 0.50 0.50 0.00 Environmental Services Coordinator 0.00 0.00 0.00 Plumbing Inspector 0.50 1.50 1.00 Project Management Supervisor 1.00 0.00 -1.00 PUBLIC WORKS AGENCY ADMIN TOTAL 3.25 3.25 0.00 4200 WATER PRODUCTION Director of Public Works Agency 0.50 0.50 0.00 Civil Engineer II 1.00 2.00 1.00 City of Evanston | Budget Book 2023 Page 479 Capital Planning Bureau Chief 0.50 0.50 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 5.00 6.00 1.00 4208 WATER BILLING Cust. Svc./Water Bill Coordinator 1.00 1.00 0.00 Billing Clerk 1.00 1.00 0.00 Part Time Clerk 0.00 0.00 0.00 WATER BILLING TOTAL 2.00 2.00 0.00 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 2.00 0.00 -2.00 Civil Engineer III 0.00 2.00 2.00 GIS / Engineering Technician 1.00 1.00 0.00 WATER AND SEWER CAPITAL TOTAL 3.00 3.00 0.00 4440 STREET MAINTENANCE Equipment Operator II 0.00 2.00 2.00 Crew Leader 0.00 1.00 1.00 STREET MAINTENANCE TOTAL 0.00 3.00 3.00 4540 DISTRIBUTION MAINTENANCE Water Distribution Supervisor 1.00 1.00 0.00 Lead Service Line Replacement Coordinator 0.00 1.00 1.00 Water Worker I 2.00 3.00 1.00 Water Worker III 3.00 5.00 2.00 Water / Sewer Crew Leader 3.00 3.00 0.00 DISTRIBUTION MAINTENANCE TOTAL 9.00 13.00 4.00 WATER FUND 48.25 56.25 8 .00 Sewer Maintenance Fund 4530 SEWER MAINTENANCE Management Analyst 0.50 0.50 0.00 Plumbing Inspector 0.50 0.50 0.00 City of Evanston | Budget Book 2023 Page 480 Bus. Workforce Compliance Coordinator 0.00 0.00 0.00 Environmental Services Coordinator 0.00 0.00 0.00 GIS / Engineering Technician 1.00 1.00 0.00 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 Civil Engineer III 0.25 0.25 0.00 Water Worker III 1.00 1.00 0.00 Water/Sewer Crew Leader 4.00 4.00 0.00 SEWER MAINTENANCE TOTAL 11.75 11.75 0.00 SEWER MAINTENANCE FUND 11.75 11.75 0.00 Solid Waste Fund 4310 REFUSE COLLECTION & DISPOSAL Public Services Bureau Chief 0.25 0.25 0.00 Solid Waste Coordinator 1.00 1.00 0.00 Sustainability Manager 0.25 0.25 0.00 PW Crew Leader 1.00 1.00 0.00 Public Works Maintenance Worker I 1.00 1.00 0.00 Sanitation Supervisor 1.00 1.00 0.00 Equipment Operator II 11.00 11.00 0.00 REFUSE COLLECTION & DISPOSAL TOTAL 15.50 15.50 0.00 SOLID WA STE FUND 15.50 15.50 0.00 Fleet Maintenance Fund 7710 FLEET MAINTENANCE Administrative Assistant 0.00 0.00 0.00 FFM Assistant 0.50 0.00 -0.50 Administrative Lead 0.00 0.50 0.50 Facilities & Fleet Supervisor 1.00 1.00 0.00 Facilities & Fleet Division Manager 0.50 0.50 0.00 Equipment Mechanic III 6.00 7.00 1.00 Fleet Asset Administrator 1.00 1.00 0.00 Lead Mechanic 2.00 2.00 0.00 MAJOR MAINTENANCE TOTAL 11.00 12.00 1.00 FLEET SERVICES FUND 11.00 12.00 1.00 7800 RISK MANAGEMENT Administrative Lead 0.00 0.00 0.00 City Attorney 0.00 0.00 0.00 Assistant City Attorney 0.00 0.00 0.00 Workers Comp. and Safety Manager 0.00 0.00 0.00 Safety Specialist 0.00 0.00 0.00 RISK MANAGEMENT TOTAL 0.00 0.00 0.00 7801 EMPLOYEE BENEFITS HR Assistant/Benets Coordinator 0.00 0.00 0.00 EMPLOYEE BENEFITS TOTAL 0.00 0.00 0.00 INSURANCE FUND 0.00 0.00 0.00 All Funds 819.39 863.67 44.28 City of Evanston | Budget Book 2023 Page 481 2023 Personnel Changes The FY 2023 Adopted Budget includes 35 new positions.  Of the 35 positions, 20 are budgeted in the General Fund and 15 are included in other City Funds. These positions were determined to be critical to continue department functioning and were therefore authorized by the City Manager for inclusion in the 2023 Adopted Budget. Fund Department Position FTE Explanation Fleet Services Administrative Services Mechanic 1.0 Positions recommended by Baker Tilly to improve service delivery in the Fleet Services Division. General Administrative Services HR Recruitment/Retention Specialis t 1.0 Position recommended by Baker Tilly to assist with recruitment and retention. General Administrative Services Digital Services Specialis t 1.0 Provides technical support to City Website. General Administrative Services Security Analyst 1.0 Provides cybersecurity needs f or the City. General Administrative Services Tech Support Specialis t I 1.0 Additional service desk FTE to reduce time required to fulll IT requests. General Administrative Services Asset Specialist 1.0 Provide assis tance with VueWorks , the City's asset maintenance system. General CMO Accounts Receivable Coordinator 1.0 Position recommended by Baker Tilly/ offs et by reduction in seasonal employees (collections). General CMO ADA Coordinator 1.0 Assis ts with ADA compliance. General Community Development Admin Lead 1.0 Assis t with administrative processes within CD. General Community Development Res idential Plan Reviewer 1.0 Position to ass ist with code compliance /offset by reduction in Safebuilt contrac t. General Fire Fireghter/Paramedic 7.0 New Fireghters to support a third ambulance-funded by GEMT Revenue. General Fire Fire Captain 1.0 New captain to supervise lifeguards and third ambulance. General Parks and Rec Assistant Director 1.0 Position recommended by Baker Tilly. General Parks and Rec Special Events Coordinator 1.0 Position will assist with Special Events Committee and manage social media. General Parks and Rec Management Analyst 1.0 Position recommended by Baker Tilly to provide analytical ass istance to the Parks and Recreation Department. Housing and Grant Funds Community Development Senior Hous ing Planner 1.0 Assis t with affordable housing and sourcing. Human Services HHS Workforce Development Coordinator 1.0 Position would assist with the Workforce Development Program. Human Services HHS Career Development Coordinator 1.0 Position would assist with the Workforce Development Program. Library Library Library Assis tant 1.0 Additional position to meet Library needs. Sustainability CMO Res ilient Building Specialis t 1.0 Position added to advance CARP goals. Sustainability CMO Community Outreach Specialis t 1.0 Positon added to advance CARP goals . Water Public Works Plumbing Inspector 1.0 Positon for LSLR inspections. Water Public Works Crew Leader (LSLR Pos ition)1.0 Already approved in 2022. Water Public Works Equipment Operator II (LSLR Position)2.0 Already approved in 2022. Water Public Works Water Worker I 3.0 Already approved in 2022. Water Public Works LSLR Coordinator (LSLR Position)1.0 Already approved in 2022. Total in all funds:35.0 City of Evanston | Budget Book 2023 Page 482 DEBT City of Evanston | Budget Book 2023 Page 483 City Debt Summary Debt Limit As a home rule government under Illinois law, t here 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 ex ceed $155,000,000 in aggregat e principal amount , which limit is expressly subject to increase by action of the City Council as the needs of the City may grow. Credit Rating The City of Evanst on received rat ings of AA+ from Fitch and AA from S&P Ratings for the 2021 series bonds. 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 project s may be supported by other revenue sources, including water and sewer fees, special assessment, t ax increment nancing (TIF) funds, or outside donations. In addit ion to general obligation bonds, t he City issues low-interest loans through the Illinois Environmental Prot ect ion Agency (IEPA) specically for wat er 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, 2022 General City $128,908,440 Library Fund $5,761,880 Total Tax Supported G.O. Debt $134,670,320 Water Fund $28,454,722 Sewer Fund $3,501,990 Sewer Surcharge $499,321 Parking Fund $1,380,000 Special Assessment Fund $1,398,646 Tax-Increment Financing (TIF) Districts $7,680,000 Total Self-Supporting G.O. Debt $42,914,679 Total Principal Outstanding - G.O. Debt $177,585 ,000 Sewer Fund – IEPA Loans (estimated)$13,668,146 Water Fund – IEPA Loans (est imated)$22,424,983 Total Principal Outstanding – IEPA Loans $36,093,129 City of Evanston | Budget Book 2023 Page 484 Annual Debt Service Includes principal and interest payments for general obligation bonds and IEPA loans. 2021 Budget 2022 Budget 2023 Proposed Budget Library Debt Service Fund $482,243 $506,625 $507,913 Debt Service Fund $15,133,666 $15,690,075 $15,797,123 Wat er Fund $2,318,294 $3,596,365 $4,072,486 Sewer Fund $5,195,191 $3,772,691 $3,809,230 Parking Fund $47,164 $72,900 $76,150 Total Annual Debt Service $23,176,55 8$23,638,656 $24,262,902 All governmental-type debt is paid through t he Debt Service Fund. Some other funds have transfers to the Debt Service Fund to reduce the amount of debt paid directly t hrough property taxes. 2021 Budget 2022 Budget 2023 Proposed Budget Howard-Ridge TIF Fund $143,113 $323,113 $320,913 Dempster-Dodge TIF Fund $158,923 $161,833 $164,483 C hicago-Main TIF Fund $232,843 $237,763 $241,355 C rown Construction Fund $0 $900,000 $945,000 Special Assessment Fund $397,314 $372,938 $363,360 Sewer Fund (sewer surcharge)$265,208 $274,394 $283,858 Total Transfers to Debt Service $1,197,401 $2,270,041 $2,318,969 New Debt The 2023 Proposed Budget includes the issuance of debt for capital improvement projects. More informat ion on specic projects can be found in the Capital Improvements Section. Debt issued for the Capital Improvement and Library Capital Funds is supported by propert y taxes and subject t o the self-imposed debt limit. 2023 Proposed Budget  Capital Improvement s Fund (2022)$3,757,000  Capital Improvement Fund (2023)$13,258,000  Library Capital Improvement Fund $950,000  Water Fund $5,033,000  Total Bond Proceeds Revenue $22,998,000  Water Fund – IEPA Loans $37,844,000  Water Fund – WIFIA Loans $9,558,000  Total IEPA Loan Proceeds Revenue $47,402,000 It is also important to not e that an additional $5,433,053 in C IP projects were either completed or planned for 2022 that were originally planned to be completed through 2022 GO Bonds. As these bonds were never issued, the City Council will need to determine whether these projects will be paid for with reserves, t he 2023 GO Bond issuance, or anot her nancing source. City of Evanston | Budget Book 2023 Page 485 City of Evanston | Budget Book 2023 Page 486 Debt Snapshot 18,580,027 $13,655 (0.07% vs. 2022 year) City of Evanston | Budget Book 2023 Page 487 Debt by Type Millions 2013A Capital Projects 2013B Capital Projects 2014A Capital Projects 2015A Capital Projects 2016A Capital Projects 2016B Refunding 2017A Capital Projects 2017B Refunding 2018B Capital Projects 2018C Refunding 2019B Capital Projects 2020A Capital Projects 2020B Refunding 2021A Capital Projects 2021B Refunding 2017C TIF Capital Projects 2018D TIF Capital Projects 2018B Refunding 2019A Robert Crown Center 2018A Robert Crown Center FY2022 FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 FY2031 FY2032 FY2033 FY2034 FY2035 FY2036 FY2037 FY2038 FY2039 FY2040 FY2041 FY2042 FY2043 0 5 10 15 20 FY2022 FY2023 % Change Debt Actual Actual 2018B Refunding $1,776,750 $0 -100% 2013A Capital Projects $997,595 $997,195 0% 2013B Capital Projects $2,033,000 $2,032,050 0% 2014A Capital Projects $882,425 $879,925 -0.3% 2015A Capital Projects $936,237 $933,037 -0.3% 2016A Capital Projects $931,638 $931,838 0% 2016B Refunding $892,400 $889,300 -0.3% 2017A Capital Projects $1,002,325 $1,003,325 0.1% 2017B Refunding $1,032,300 $1,030,000 -0.2% 2018A Robert Crown Center $1,568,869 $1,565,369 -0.2% 2018B Capital Projects $864,800 $860,800 -0.5% 2018C Refunding $970,150 $969,650 -0.1% 2019A Robert Crown Center $967,500 $971,000 0.4% 2019B Capital Projects $1,024,751 $1,028,499 0.4% 2020A Capital Projects $631,350 $719,350 13.9% 2020B Refunding $490,050 $1,560,050 218.3% 2021A Capital Projects $660,530 $922,214 39.6% 2021B Refunding $183,993 $559,674 204.2% 2017C TIF Capital Projects $396,596 $405,838 2.3% Total Debt:$18,566,372 $18,580,027 0.1% City of Evanston | Budget Book 2023 Page 488 FY2022 FY2023 % Change 2018D TIF Capi tal Projects $323,113 $320,913 -0.7% Total Debt:$18,566,372 $18,580,027 0.1% 2013A Capital Projects F… FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 FY2031 FY2032 FY2033 FY2022 FY2023 % Change 2013A C apital Projects —— 2013A Capital Projects $997,595 $997,195 0% Total 2013A Capital Projects:$997,595 $997,195 0% 2013B Capital Projects FY2022 FY2023 FY2024 FY2025 FY2026 FY2022 FY2023 % Change 2013B C apital Projects —— 2013B Capital Projects $2,033,000 $2,032,050 0% Total 2013B Capital Projects:$2,033,000 $2,032,050 0% City of Evanston | Budget Book 2023 Page 489 2014A Capital Projects F… FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 FY2031 FY2032 FY2033 FY2034 FY2022 FY2023 % Change 2014A Capital Projects —— 2014A Capital Projects $882,425 $879,925 -0.3% Total 2014A Capital Projects:$882,425 $879,925 -0.3% 2015A Capital Projects F… FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 FY2031 FY2032 FY2033 FY2034 FY2035 FY2022 FY2023 % Change 2015A C apital Projects —— 2015A Capital Projects $936,237 $933,037 -0.3% Total 2015A Capital Projects:$936,237 $933,037 -0.3% 2016A Capital Projects F… FY2024 FY2026 FY2028 FY2030 FY2032 FY2034 FY2036 FY2022 FY2023 % Change 2016A C apital Projects —— 2016A Capital Projects $931,638 $931,838 0% Total 2016A Capital Projects:$931,638 $931,838 0% City of Evanston | Budget Book 2023 Page 490 2016B Refunding FY2022 FY2023 FY2024 FY2025 FY2026 FY2022 FY2023 % Change 2016B R efunding —— 2016B Refunding $892,400 $889,300 -0.3% Total 2016B Refunding:$892,400 $889,300 -0.3% 2017A Capital Projects F… FY2024 FY2026 FY2028 FY2030 FY2032 FY2034 FY2036 FY2022 FY2023 % Change 2017A Capital Projects —— 2017A Capital Projects $1,002,325 $1,003,325 0.1% Total 2017A Capital P rojects:$1,002,325 $1,003,325 0.1% 2017B Refunding FY20… FY2023 FY2024 FY2025 FY2026 FY2027 FY2022 FY2023 % Change 2017B R efunding —— 2017B Refunding $1,032,300 $1,030,000 -0.2% Total 2017B Refunding:$1,032,300 $1,030,000 -0.2% City of Evanston | Budget Book 2023 Page 491 2018A Robert Crown Center FY2024 FY2026 FY2028 FY2030 FY2032 FY2034 FY2036 FY2038 FY2040 FY2042 FY2022 FY2023 % Change 2018A Robert Crown Center —— 2018A Robert Crown Center $1,568,869 $1,565,369 -0.2% Total 2018A Robert Crown Center:$1,568,869 $1,565,369 -0.2% 2018B Capital Projects F… FY2024 FY2026 FY2028 FY2030 FY2032 FY2034 FY2036 FY2038 FY2022 FY2023 % Change 2018B Capital Projects —— 2018B Capital Projects $864,800 $860,800 -0.5% Total 2018B Capital Projects:$864,800 $860,800 -0.5% 2018C Refunding FY2… FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2022 FY2023 % Change 2018C Refunding —— 2018C Refunding $970,150 $969,650 -0.1% Total 2018C Refunding:$970,150 $969,650 -0.1% City of Evanston | Budget Book 2023 Page 492 2019A Robert Crown Center FY2024 FY2026 FY2028 FY2030 FY2032 FY2034 FY2036 FY2038 FY2040 FY2042 FY2022 FY2023 % Change 2019A R o bert Crown Center —— 2019A Robert Crown Center $967,500 $971,000 0.4% Total 2019A Robert C rown Center:$967,500 $971,000 0.4% 2019B Capital Projects F… FY2024 FY2026 FY2028 FY2030 FY2032 FY2034 FY2036 FY2038 FY2022 FY2023 % Change 2019B C apital Projects —— 2019B Capital Projects $1,024,751 $1,028,499 0.4% Total 2019B Capital Projects:$1,024,751 $1,028,499 0.4% 2020A Capital Projects F… FY2024 FY2026 FY2028 FY2030 FY2032 FY2034 FY2036 FY2038 FY2040 FY2022 FY2023 % Change 2020A Capital Projects —— 2020A Capital Projects $631,350 $719,350 13.9% Total 2020A Capital Pro jects:$631,350 $719,350 13.9% City of Evanston | Budget Book 2023 Page 493 2020B Refunding FY… FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 FY2031 FY2022 FY2023 % Change 2020B Refunding —— 2020B Refunding $490,050 $1,560,050 218.3% Total 2020B Refunding:$490,050 $1,560,050 218.3% 2021A Capital Projects F… FY2024 FY2026 FY2028 FY2030 FY2032 FY2034 FY2036 FY2038 FY2040 FY2022 FY2023 % Change 2021A C apital Projects —— 2021A Capital Projects $660,530 $922,214 39.6% Total 2021A Capital Projects:$660,530 $922,214 39.6% 2021B Refunding FY… FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 FY2031 FY2032 FY2022 FY2023 % Change 2021B R efunding —— 2021B Refunding $183,993 $559,674 204.2% Total 2021B Refunding:$183,993 $559,674 204.2% City of Evanston | Budget Book 2023 Page 494 2017C TIF Capital Projects F… FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 FY2031 FY2032 FY2033 FY2034 FY2035 FY2022 FY2023 % Change 2017C TIF Capital Projects —— 2017C TIF Capital Projects $396,596 $405,838 2.3% Total 2017C TIF Capital Projects:$396,596 $405,838 2.3% 2018D TIF Capital Projects F… FY2024 FY2026 FY2028 FY2030 FY2032 FY2034 FY2036 FY2038 FY2022 FY2023 % Change 2018D TIF Capital Projects —— 2018D TIF Capi tal Projects $323,113 $320,913 -0.7% Total 2018D TIF Capital Projects:$323,113 $320,913 -0.7% City of Evanston | Budget Book 2023 Page 495 APPENDIX City of Evanston | Budget Book 2023 Page 496 Glossary Abatement: A reduction or elimination of a real or personal property tax, motor vehicle excise, a fee, charge, or special assessment imposed by a governmental unit. Granted only on application of the person seeking the abatement and only by the committing governmental unit. Accounting System: The total structure of records and procedures that identify record, classify, and report information on the nancial position and operations of a governmental unit or any of its funds, account groups, and organizational components. Accrued Interest: The amount of interest that has accumulated on the debt since the date of the last interest payment, and on the sale of a bond, the amount accrued up to but not including the date of delivery (settlement date). (See Interest) Amortization: The gradual repayment of an obligation over time and in accordance with a predetermined payment schedule. Appropriation: A legal authorization from the community's legislative body to expend money and incur obligations for specic public purposes. An appropriation is usually limited in amount and as to the time period within which it may be expended.  Arbitrage: As applied to municipal debt, the investment of tax-exempt bonds or note proceeds in higher yielding, taxable securities. Section 103 of the Internal Revenue Service (IRS) Code restricts this practice and requires (beyond certain limits) that earnings be rebated (paid) to the IRS. Assessed Valuation: A value assigned to real estate or other property by a government as the basis for levying taxes. Audit: An examination of a community's nancial systems, procedures, and data by a certied public accountant (independent auditor), and a report on the fairness of nancial statements and on local compliance with statutes and regulations. The audit serves as a valuable management tool in evaluating the scal performance of a community. Audit Report: Prepared by an independent auditor, an audit report includes: (a) a statement of the scope of the audit; (b) explanatory comments as to application of auditing procedures; (c) ndings and opinions. It is almost always accompanied by a management letter which contains supplementary comments and recommendations. Available Funds: Balances in the various fund types that represent non-recurring revenue sources. As a matter of sound practice, they are frequently appropriated to meet unforeseen expenses, for capital expenditures or other one-time costs.  Balance Sheet: A statement that discloses the assets, liabilities, reserves and equities of a fund or governmental unit at a specied date. Betterments (Special Assessments): Whenever a specic area of a community receives benet from a public improvement (e.g., water, sewer, sidewalk, etc.), special property taxes may be assessed to reimburse the governmental entity for all or part of the costs it incurred. Each parcel receiving benet from the improvement is assessed for its proportionate share of the cost of such improvements. The proportionate share may be paid in full or the property owner may request that the assessors apportion the betterment over 20 years. Over the life of the betterment, one year’s apportionment along with one year’s committed interest computed from October 1 to October 1 is added to the tax bill until the betterment has been paid. Bond: A means to raise money through the issuance of debt. A bond issuer/borrower promises in writing to repay a specied sum of money, alternately referred to as face value, par value or bond principal, to the buyer of the bond on a specied future date (maturity date), together with periodic interest at a specied rate. The term of a bond is always greater than one year. (See Note) Bond and Interest Record: (Bond Register) – The permanent and complete record maintained by a treasurer for each bond issue. It shows the amount of interest and principal coming due each date and all other pertinent information concerning the bond issue. Bonds Authorized and Unissued: Balance of a bond authorization not yet sold. Upon completion or abandonment of a project, any remaining balance of authorized and unissued bonds may not be used for other purposes, but must be rescinded by the community's legislative body to be removed from community's books. Bond Issue: Generally, the sale of a certain number of bonds at one time by a governmental unit. City of Evanston | Budget Book 2023 Page 497 Bond Rating (Municipal): A credit rating assigned to a municipality to help investors assess the future ability, legal obligation, and willingness of the municipality (bond issuer) to make timely debt service payments. Stated otherwise, a rating helps prospective investors determine the level of risk associated with a given xed-income investment. Rating agencies, such as Moody's and Standard and Poors, use rating systems, which designate a letter or a combination of letters and numerals where AAA is the highest rating and C1 is a very low rating. Budget: A plan for allocating resources to support particular services, purposes and functions over a specied period of time. (See Performance Budget, Program Budget) Capital Assets: All real and tangible property used in the operation of government, which is not easily converted into cash, and has an initial useful live extending beyond a single nancial reporting period. Capital assets include land and land improvements; infrastructure such as roads, bridges, water and sewer lines; easements; buildings and building improvements; vehicles, machinery and equipment. Communities typically dene capital assets in terms of a minimum useful life and a minimum initial cost. (See Fixed Assets) Capital Budget: An appropriation or spending plan that uses borrowing or direct outlay for capital or xed asset improvements. Among other information, a capital budget should identify the method of nancing each recommended expenditure, i.e., tax levy or rates, and identify those items that were not recommended. (See Capital Assets, Fixed Assets) Cash: Currency, coin, checks, postal and express money orders and bankers’ drafts on hand or on deposit with an ofcial or agent designated as custodian of cash and bank deposits. Cash Management: The process of monitoring the ebb and ow of money in an out of municipal accounts to ensure cash availability to pay bills and to facilitate decisions on the need for short- term borrowing and investment of idle cash. Certicate of Deposit (CD): A bank deposit evidenced by a negotiable or non-negotiable instrument, which provides on its face that the amount of such deposit plus a specied interest payable to a bearer or to any specied person on a certain specied date, at the expiration of a certain specied time, or upon notice in writing. Classication of Real Property: Assessors are required to classify all real property according to use into one of four classes: residential, open space, commercial, and industrial. Having classied its real properties, local ofcials are permitted to determine locally, within limitations established by statute and the Commissioner of Revenue, what percentage of the tax burden is to be borne by each class of real property and by personal property owners. Collective Bargaining: The process of negotiating workers' wages, hours, benets, working conditions, etc., between an employer and some or all of its employees, who are represented by a recognized labor union. regarding wages, hours and working conditions. Consumer Price Index: The statistical measure of changes, if any, in the overall price level of consumer goods and services. The index is often called the "cost-of-living index." Cost-Benet Analysis: A decision-making tool that allows a comparison of options based on the level of benet derived and the cost to achieve the benet from different alternatives. Debt Burden: The amount of debt carried by an issuer usually expressed as a measure of value (i.e., debt as a percentage of assessed value, debt per capita, etc.). Sometimes debt burden refers to debt service costs as a percentage of the total annual budget. Debt Service: The repayment cost, usually stated in annual terms and based on an amortization schedule, of the principal and interest on any particular bond issue. Encumbrance: A reservation of funds to cover obligations arising from purchase orders, contracts, or salary commitments that are chargeable to, but not yet paid from, a specic appropriation account. Enterprise Funds: An enterprise fund is a separate accounting and nancial reporting mechanism for municipal services for which a fee is charged in exchange for goods or services. It allows a community to demonstrate to the public the portion of total costs of a service that is recovered through user charges and the portion that is subsidized by the tax levy, if any. With an enterprise fund, all costs of service delivery--direct, indirect, and capital costs—are identied. This allows the community to recover total service costs through user fees if it chooses. Enterprise accounting also enables communities to reserve the City of Evanston | Budget Book 2023 Page 498 "surplus" or net assets unrestricted generated by the operation of the enterprise rather than closing it out to the general fund at year-end. Services that may be treated as enterprises include, but are not limited to, water, sewer, hospital, and airport services.  Equalized Valuations (EQVs): The determination of the full and fair cash value of all property in the community that is subject to local taxation.  Estimated Receipts: A term that typically refers to anticipated local revenues often based on the previous year's receipts and represent funding sources necessary to support a community's annual budget. (See Local Receipts) Exemptions: A discharge, established by statute, from the obligation to pay all or a portion of a property tax. The exemption is available to particular categories of property or persons upon the timely submission and approval of an application to the assessors. Properties exempt from taxation include hospitals, schools, houses of worship, and cultural institutions. Persons who may qualify for exemptions include disabled veterans, blind individuals, surviving spouses, and seniors. Expenditure: An outlay of money made by municipalities to provide the programs and services within their approved budget. Fiduciary Funds: Repository of money held by a municipality in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and other funds. These include pension (and other employee benet) trust funds, investment trust funds, private- purpose trust funds, and agency funds. Fixed Assets: Long-lived, assets such as buildings, equipment and land obtained or controlled as a result of past transactions or circumstances. Fixed Costs: Costs that are legally or contractually mandated such as retirement, FICA/Social Security, insurance, debt service costs or interest on loans. Float: The difference between the bank balance for a local government’s account and its book balance at the end of the day. The primary factor creating oat is clearing time on checks and deposits. D elays in receiving deposit and withdrawal information also inuence oat. Full Faith and Credit: A pledge of the general taxing powers for the payment of governmental obligations. Bonds carrying such pledges are usually referred to as general obligation or full faith and credit bonds. Fund: An accounting entity with a self-balancing set of accounts that are segregated for the purpose of carrying on identied activities or attaining certain objectives in accordance with specic regulations, restrictions, or limitations. Fund Accounting: Organizing nancial records into multiple, segregated locations for money. A fund is a distinct entity within the municipal government in which nancial resources and activity (assets, liabilities, fund balances, revenues, and expenditures) are accounted for independently in accordance with specic regulations, restrictions or limitations. Examples of funds include the general fund and enterprise funds. Communities whose accounting records are organized according to the Uniform Municipal Accounting System (UMAS) use multiple funds. GASB 34: A major pronouncement of the Governmental Accounting Standards Board that establishes new criteria on the form and content of governmental nancial statements. GASB 34 requires a report on overall nancial health, not just on individual funds. It requires more complete information on the cost of delivering value estimates on public infrastructure assets, such as bridges, road, sewers, etc. It also requires the presentation of a narrative statement the government's nancial performance, trends and prospects for the future. GASB 45: This is another Governmental Accounting Standards Board major pronouncement that each public entity account for and report other postemployment benets in its accounting statements. Through actuarial analysis, municipalities must identify the true costs of the OPEB earned by employees over their estimated years of actual service. General Fund: The fund used to account for most nancial resources and activities governed by the normal appropriation process. General Obligation Bonds: Bonds issued by a municipality for purposes allowed by statute that are backed by the full faith and credit of its taxing authority. Governing Body: A board, committee, commission, or other executive or policymaking bodyof a municipality or school district. City of Evanston | Budget Book 2023 Page 499 Indirect Cost: Costs of a service not reected in the operating budget of the entity providing the service. An example of an indirect cost of providing water service would be the value of time spent by non-water department employees processing water bills. A determination of these costs is necessary to analyze the total cost of service delivery. The matter of indirect costs arises most often in the context of enterprise funds. Interest: Compensation paid or to be paid for the use of money, including amounts payable at periodic intervals or discounted at the time a loan is made. In the case of municipal bonds, interest payments accrue on a day-to-day basis, but are paid every six months. Interest Rate: The interest payable, expressed as a percentage of the principal available for use during a specied period of time. It is always expressed in annual terms. Investments: Securities and real estate held for the production of income in the form of interest, dividends, rentals or lease payments. The term does not include xed assets used in governmental operations. Line Item Budget: A budget that separates spending into categories, or greater detail, such as supplies, equipment, maintenance, or salaries, as opposed to a program budget. Local Aid: Revenue allocated by the state or counties to municipalities and school districts. Maturity Date: The date that the principal of a bond becomes due and payable in full. Municipal(s): (As used in the bond trade) "Municipal" refers to any state or subordinate governmental unit. "Municipals" (i.e., municipal bonds) include not only the bonds of all political subdivisions, such as cities, towns, school districts, special districts, counties but also bonds of the state and agencies of the state. Note: A short-term loan, typically with a maturity date of a year or less. Objects of Expenditures: A classication of expenditures that is used for coding any department disbursement, such as “personal services,” “expenses,” or “capital outlay.” Ofcial Statement: A document prepared for potential investors that contains information about a prospective bond or note issue and the issuer. The ofcial statement is typically published with the notice of sale. It is sometimes called an offering circular or prospectus. Operating Budget: A plan of proposed expenditures for personnel, supplies, and other expenses for the coming scal year. Overlapping Debt: A community's proportionate share of the debt incurred by an overlapping government entity, such as a regional school district, regional transit authority, etc. Performance Budget: A budget that stresses output both in terms of economy and efciency. Principal: The face amount of a bond, exclusive of accrued interest. Program: A combination of activities to accomplish an end. Program Budget: A budget that relates expenditures to the programs they fund. The emphasis of a program budget is on output. Purchased Services: The cost of services that are provided by a vendor. Refunding of Debt: Transaction where one bond issue is redeemed and replaced by a new bond issue under conditions generally more favorable to the issuer. Reserve Fund: An amount set aside annually within the budget of a town to provide a funding source for extraordinary or unforeseen expenditures.  Revaluation: The assessors of each community are responsible for developing a reasonable and realistic program to achieve the fair cash valuation of property in accordance with constitutional and statutory requirements. The nature and extent of that program will depend on the assessors’ analysis and consideration of many factors, including, but not limited to, the status of City of Evanston | Budget Book 2023 Page 500 the existing valuation system, the results of an in-depth sales ratio study, and the accuracy of existing property record information.  Revenue Anticipation Note (RAN): A short-term loan issued to be paid off by revenues, such as tax collections and state aid. RANs are full faith and credit obligations. Revenue Bond: A bond payable from and secured solely by specic revenues and thereby not a full faith and credit obligation. Revolving Fund: Allows a community to raise revenues from a specic service and use those revenues without appropriation to support the service.  Sale of Real Estate Fund: A fund established to account for the proceeds of the sale of municipal real estate other than proceeds acquired through tax title foreclosure. Stabilization Fund: A fund designed to accumulate amounts for capital and other future spending purposes, although it may be appropriated for any lawful purpose. Surplus Revenue: The amount by which cash, accounts receivable, and other assets exceed liabilities and reserves. Tax Rate: The amount of property tax stated in terms of a unit of the municipal tax base; for example, $14.80 per $1,000 of assessed valuation of taxable real and personal property. Tax Title Foreclosure: The procedure initiated by a municipality to obtain legal title to real property already in tax title and on which property taxes are overdue. Trust Fund: In general, a fund for money donated or transferred to a municipality with specic instructions on its use. As custodian of trust funds, the treasurer invests and expends such funds as stipulated by trust agreements, as directed by the commissioners of trust funds or by the community's legislative body. B oth principal and interest may be used if the trust is established as an expendable trust. For nonexpendable trust funds, only interest (not principal) may be expended as directed. Uncollected Funds: Recently deposited checks included in an account’s balance but drawn on other banks and not yet credited by the Federal Reserve Bank or local clearinghouse to the bank cashing the checks. (These funds may not be loaned or used as part of the bank’s reserves and they are not available for disbursement.) Undesignated Fund Balance: Monies in the various government funds as of the end of the scal year that are neither encumbered nor reserved, and are therefore available for expenditure once certied as part of free cash. Unreserved Fund Balance (Surplus Revenue Account): The amount by which cash, accounts receivable, and other assets exceed liabilities and restricted reserves. It is akin to a "stockholders’ equity" account on a corporate balance sheet. It is not, however, available for appropriation in full because a portion of the assets listed as "accounts receivable" may be taxes receivable and uncollected. (See Free Cash) Valuation (100 Percent): The legal requirement that a community’s assessed value on property must reect its market, or full and fair cash value. City of Evanston | Budget Book 2023 Page 501