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HomeMy WebLinkAbout2022.07 July Monthly Report To: Luke Stowe, City Manager From: Hitesh Desai, CFO/City Treasurer Subject: July 2022 Monthly Financial Report Date: August 26, 2022 Please find attached the unaudited financial statements as of July 31, 2022. A summary by fund for revenues, expenditures, fund and cash balances is as follows: City of Evanston Cash & Investment Summary by Fund July 31, 2022 Fund #Fund Revenues Expenses Net Fund Balance Cash Balance 100 General 81,955,905 65,534,332 16,421,572 47,913,693 44,062,575 170 American Rescue Plan 21,692,165 4,453,232 17,238,933 17,265,477 34,052,304 175 General Assistance 765,928 600,785 165,143 775,461 775,461 176 Human Services 1,711,764 1,215,032 496,732 2,528,666 2,528,666 177 Reparations 4,276 133,124 (128,849) 376,866 376,866 178 Sustainability 117,969 - 117,969 117,969 117,969 180 Good Neighbor 1,248 59,176 (57,928) 844,235 844,235 185 Library 4,380,059 4,481,372 (101,313) 3,418,303 3,288,415 186 Library Debt Service 253,313 119,322 133,991 135,134 135,134 187 Library Capital Improvement FD - 138,563 (138,563) 739,563 739,563 200 MFT 2,551,492 1,189,043 1,362,449 6,443,273 6,166,285 205 E911 1,085,339 733,534 351,805 1,886,292 1,520,703 210 Special Service Area (SSA) #9 318,479 317,540 939 (205,811) (205,811) 215 CDBG 110,387 482,982 (372,595) (311,772) (311,772) 220 CDBG Loan 67,484 - 67,484 378,415 378,415 235 Neighborhood Improvement - 6 (6) 22,169 22,169 240 Home 245,437 275,681 (30,244) (4,508) (4,508) 250 Affordable Housing 285,905 297,290 (11,385) 2,461,559 2,609,424 320 Debt Service 9,356,168 2,867,384 6,488,784 7,941,355 7,799,729 330 Howard Ridge 731,422 625,918 105,503 2,779,069 2,933,084 335 West Evanston 1,007,456 57,735 949,720 4,222,934 4,201,926 340 Dempster-Dodge-TIF 159,529 100,263 59,266 384,270 384,270 345 Chicago Main-TIF 675,888 199,314 476,574 1,428,102 1,428,102 350 Special Service Area (SSA) #6 122,750 - 122,750 124,529 124,529 355 Special Service Area (SSA) #7 82,175 77,075 5,099 13,814 13,814 360 Special Service Area (SSA) #8 34,444 30,517 3,927 7,145 7,145 415 Capital Improvements 1,569,982 2,099,949 (529,967) 11,075,571 11,204,730 416 Crown Construction 621,404 653,466 (32,061) 5,697,757 5,697,757 417 Crown Community CTR Maintenance 102,083 34,951 67,132 417,128 417,128 420 Special Assessment 108,375 293,031 (184,656) 1,948,939 1,948,939 505 Parking 6,311,265 5,681,315 629,950 1,361,016 1,067,429 510-513 Water 13,844,023 17,764,899 (3,920,876) 9,572,742 7,548,429 515 Sewer 5,438,871 3,577,558 1,861,313 7,464,215 5,796,538 520 Solid Waste 3,578,173 3,685,320 (107,146) 350,622 (663,563) 600 Fleet 1,827,775 1,939,162 (111,387) 607,228 (754,968) 601 Equipment Replacement 1,917,932 2,217,552 (299,619) (283,305) (283,304) 605 Insurance 11,662,772 11,670,067 (7,296) (4,506,477) (1,252,284) Memorandum Please note that the attached supporting documents have been updated to show further fund and department analysis. Included above are ending fund and cash balances as of July 31, 2022. Cash balance represents liquid cash and/or invested assets which can be used (or easily sold) to support and fund current operations. Fund balance includes illiquid assets or future cash receipts or disbursements such as receivables (including property tax) due to the City and accounts payable/accrued expenses. All fund balances are unaudited. General Fund The unaudited financial statements show the General Fund as of July 31, 2022 with a fund balance of $47,913,693 and cash balance of $44,062,575. The attached financials show General Fund revenues at 70% of budget and expenses at 56% of budget. Additionally, taxes collected such as Sales and Income, are higher due to inflation. Per reports, the second installment of property tax disbursement from Cook County is expected to be delayed by 3-5 months. City Staff is monitoring the cash balances closely to avoid any cash flow issues. Typically, the second installment bills are sent out in July with a due date of August 1. Expenses by Department Expenses 2021 Actual 2021 Budget % of Budget 2022 Actual 2022 Budget % of Budget LEGISLATIVE 795 - - - CITY COUNCIL 281,117 556,166 51%360,893 579,384 62% CITY CLERK 108,617 178,795 61%155,259 343,573 45% CITY MANAGER'S OFFICE 3,409,920 6,004,835 57%3,435,239 6,232,882 55% LAW 266,070 576,892 46%485,664 970,341 50% ADMINISTRATIVE SERVICES 5,396,219 10,360,246 52%6,665,597 11,449,183 58% COMMUNITY DEVELOPMENT 1,872,845 3,073,829 61%1,669,140 4,488,317 37% POLICE 22,079,868 39,734,286 56%15,423,003 29,280,598 53% FIRE MGMT & SUPPORT 14,955,155 26,006,574 58%9,785,716 16,823,272 58% HEALTH 1,147,547 1,556,420 74%1,354,517 1,453,836 93% PARKS AND RECREATION 5,977,029 11,329,361 53%6,174,842 12,101,740 51% PUBLIC WORKS AGENCY 6,845,591 11,642,791 59%7,936,606 13,444,799 59% NON-DEPARTMENTAL - - 12,087,856 20,723,062 58% Expenses Total 62,340,773 111,020,193 56%65,534,332 117,890,987 56% Staff continues to monitor Police and Fire overtime expenses. Through July 31, 2022, Police had spent 52% of budget for overtime, and Fire had spent 64% of the annual budget. Overtime Expenses 2021 Actual 2022 Budget 2022 YTD % Budget Enterprise Funds Parking fund revenues through July 31, 2022, are at 54% of budget and expenses are at 48%. As the economy continues to improve in post-pandemic time, we expect Parking revenues to increase. Through July 31, 2022, overall Water Fund appears low on revenue and expenses. Water Fund operating revenues and expenses are in line with the budget, but capital projects funded with IEPA loan/debt will take place later in the year. These projects are budgeted in Other Revenue and expenses in Capital Outlay. Expenses 2021 Actual 2021 Budget 2022 Actual 2022 Budget Salary and Benefits 39,834,005 68,210,034 39,456,469 74,503,722 Insurance and Other Chargebacks 13,967,233 25,368,239 14,303,593 24,383,062 Services and Supplies 6,367,994 13,313,796 9,091,858 15,131,213 Interfund Transfers 1,776,236 3,045,000 2,131,718 2,595,000 Miscellaneous 236,462 579,625 382,006 590,390 Community Sponsored Organizations 102,741 - 22,733 69,600 Capital Outlay 54,100 320,000 145,955 434,500 Contingencies 2,002 183,500 - 183,500 Expenses Total 62,340,773 111,020,193 65,534,332 117,890,987 Through July 31, 2022, the Sewer Fund also appears low on expenses mainly due to the capital projects and debt service payments occurring later in the year. Through July 31, 2022, the Solid Waste Fund has a fund balance of $350,622 and a negative cash balance of $663,563. Other Funds Through July 31, 2022, the SSA #9 Fund is showing a negative fund and cash balance of $205,811. Through July 31, 2022, the Capital Improvements Fund is showing a fund balance of $11,075,571 and a cash balance of $11,204,730. The fund continues to spend down Series 2021 and Series 2020 bond proceeds. Through July 31, 2022, the Crown Construction fund is showing fund and cash balance of $5,697,757. The fund continues to spend down balances from bond proceeds and gifts from the Friends of Robert Crown. Through July 31, 2022, the Insurance Fund is showing a negative fund balance of $4,506,477 and a negative cash balance of $1,252,284. Fund balance is significantly lower than cash balance due to accrued liabilities for pending litigations. If there are any questions on the attached report, please contact me by phone at (847) 448-8082 or by email: hdesai@cityofevanston.org. Detailed fund summary reports can be found at: http://www.cityofevanston.org/city-budget/financial-reports/. CERTIFICATION OF ATTACHED FINANCIAL REPORTS As required per Illinois Statute 65 ILCS 5/3.1-35-45 I, Hitesh Desai, Treasurer of the City of Evanston, hereby affirm that I have reviewed the July 31, 2022 year-to-date financial information and reports which to the best of my knowledge appear accurate and complete. Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 100 GENERAL FUND Revenue Other Taxes 32,116,493 48,775,000 66%40,107,515 51,925,000 77% Property Taxes 16,254,305 28,298,539 57%16,178,435 28,774,164 56% Charges for Services 5,779,526 9,357,875 62%6,845,096 8,491,325 81% Licenses, Permits and Fees 5,577,128 8,085,550 69%4,710,525 8,085,550 58% Interfund Transfers 5,529,465 9,149,103 60%5,119,162 8,775,706 58% Intergovernmental Revenue 2,041,741 1,584,942 129%5,031,887 5,961,342 84% Fines and Forfeitures 1,688,107 4,123,500 41%2,200,872 3,723,500 59% Other Revenue 495,619 1,593,100 31%1,610,945 2,118,100 76% Interest Income 19,847 55,000 36%151,467 55,000 275% Revenue Total 69,502,229 111,022,609 63%81,955,905 117,909,687 70% Expenses LEGISLATIVE 795 - - - CITY COUNCIL 281,117 556,166 51%360,893 579,384 62% CITY CLERK 108,617 178,795 61%155,259 343,573 45% CITY MANAGER'S OFFICE 3,409,920 6,004,835 57%3,435,239 6,232,882 55% LAW 266,070 576,892 46%485,664 970,341 50% ADMINISTRATIVE SERVICES 5,396,219 10,360,246 52%6,665,597 11,449,183 58% COMMUNITY DEVELOPMENT 1,872,845 3,073,829 61%1,669,140 4,488,317 37% POLICE 22,079,868 39,734,286 56%15,423,003 29,280,598 53% FIRE MGMT & SUPPORT 14,955,155 26,006,574 58%9,785,716 16,823,272 58% HEALTH 1,147,547 1,556,420 74%1,354,517 1,453,836 93% PARKS AND RECREATION 5,977,029 11,329,361 53%6,174,842 12,101,740 51% PUBLIC WORKS AGENCY 6,845,591 11,642,791 59%7,936,606 13,444,799 59% NON-DEPARTMENTAL - - 12,087,856 20,723,062 58% Expenses Total 62,340,773 111,020,193 56%65,534,332 117,890,987 56% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 170 AMERICAN RESCUE PLAN Revenue Intergovernmental Revenue 21,586,827 - 21,586,827 21,586,827 100% Interest Income 12,332 - 105,338 - Revenue Total 21,599,159 - 21,692,165 21,586,827 100% Expenses Capital Outlay 9,028 - Salary and Benefits 400 - Miscellaneous 8,539 22,250,000 0% Community Sponsored Organizations 6,000 - Services and Supplies 17 - Insurance and Other Chargebacks 29,247 - Interfund Transfers 4,400,000 8,150,000 54% Expenses Total 4,453,232 30,400,000 15% 175 GENERAL ASSISTANCE FUND Revenue Property Taxes 600,547 1,300,000 46%736,629 1,300,000 57% Other Revenue 2,585 27,500 9%25,713 27,500 94% Interest Income 886 1,000 89%3,586 1,000 359% Revenue Total 604,017 1,328,500 45%765,928 1,328,500 58% Expenses Services and Supplies 354,613 865,982 41%325,150 864,482 38% Salary and Benefits 282,281 452,062 62%271,634 469,871 58% Miscellaneous 414 7,000 6%4,000 7,000 57% Expenses Total 637,308 1,325,044 48%600,785 1,341,353 45% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 176 HUMAN SERVICES FUND Revenue Property Taxes 1,530,000 3,110,000 49%1,550,000 3,110,000 50% Interfund Transfers 262,500 450,000 58% Intergovernmental Revenue 83,831 125,000 67%158,683 194,000 82% Other Revenue 2,740 2,000 137%- 2,000 0% Interest Income 939 - 3,081 - Revenue Total 1,880,010 3,687,000 51%1,711,764 3,306,000 52% Expenses Salary and Benefits 878,810 1,697,148 52%852,370 1,705,820 50% Services and Supplies 198,427 1,340,243 15%169,938 1,761,183 10% Miscellaneous 109,747 465,000 24%67,658 258,000 26% Community Sponsored Organizations 52,292 143,333 36%125,067 143,333 87% Insurance and Other Chargebacks 8,577 - Expenses Total 1,247,854 3,645,724 34%1,215,032 3,868,336 31% 177 REPARATIONS FUND Revenue Other Revenue 25,309 - 3,225 - Interest Income 185 - 1,051 - Other Taxes - 400,000 0%- 400,000 0% Revenue Total 25,494 400,000 6%4,276 400,000 1% Expenses Services and Supplies 31 - 1,263 - Miscellaneous - 400,000 0%131,861 400,000 33% Expenses Total 31 400,000 0%133,124 400,000 33% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 178 SUSTAINABILITY FUND Revenue Interfund Transfers 117,969 - Revenue Total 117,969 - 180 GOOD NEIGHBOR FUND Revenue Other Revenue 1,000,000 1,000,000 100% Interest Income 560 - 1,248 - Revenue Total 1,000,560 1,000,000 100%1,248 - Expenses Interfund Transfers 414,152 380,000 109%- - Miscellaneous 11,113 620,000 2%40,000 1,000,000 4% Services and Supplies 287 - 223 - Capital Outlay 18,953 - Expenses Total 425,552 1,000,000 43%59,176 1,000,000 6% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 185 LIBRARY FUND Revenue Property Taxes 3,962,489 7,252,000 55%4,074,340 7,252,000 56% Interfund Transfers 250,000 209,000 120%- 217,911 0% Intergovernmental Revenue 148,930 238,000 63%44,100 472,866 9% Other Revenue 141,247 400,000 35%165,449 410,000 40% Library Revenue 57,136 227,224 25%77,569 174,800 44% Interest Income 6,894 15,000 46%18,335 15,000 122% Fines and Forfeitures 4,478 - Charges for Services 136 - 267 - Licenses, Permits and Fees - 115,767 0% Revenue Total 4,571,310 8,341,224 55%4,380,059 8,658,344 51% Expenses Salary and Benefits 3,307,814 5,910,018 56%3,117,263 6,132,692 51% Services and Supplies 1,035,560 2,052,000 50%1,142,645 2,136,767 53% Interfund Transfers 210,707 361,226 58%221,464 379,653 58% Capital Outlay - 8,500 0%- 8,500 0% Miscellaneous - - Expenses Total 4,554,081 8,331,744 55%4,481,372 8,657,612 52% 186 LIBRARY DEBT SERVICE FUND Revenue Property Taxes 200,000 482,243 41%253,313 506,625 50% Revenue Total 200,000 482,243 41%253,313 506,625 50% Expenses Debt Service 124,950 482,243 26%119,322 506,625 24% Expenses Total 124,950 482,243 26%119,322 506,625 24% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 187 LIBRARY CAPITAL IMPROVEMENT FD Revenue Other Revenue - 449,000 0%- 480,000 0% Revenue Total - 449,000 0%- 480,000 0% Expenses Capital Outlay 386,219 449,000 86%138,563 680,000 20% Expenses Total 386,219 449,000 86%138,563 680,000 20% 200 MOTOR FUEL TAX FUND Revenue Intergovernmental Revenue 3,252,326 3,656,700 89%2,531,625 3,656,700 69% Interest Income 3,421 12,000 29%19,867 12,000 166% Revenue Total 3,255,747 3,668,700 89%2,551,492 3,668,700 70% Expenses Interfund Transfers 609,574 1,044,987 58%609,576 1,044,987 58% Services and Supplies 559,257 1,038,000 54%471,425 1,038,000 45% Capital Outlay 53,826 2,284,000 2%108,042 3,261,000 3% Expenses Total 1,222,656 4,366,987 28%1,189,043 5,343,987 22% 205 EMERGENCY TELEPHONE (E911) FUND Revenue Other Taxes 841,436 1,321,600 64%1,084,015 1,400,000 77% Interest Income 508 7,000 7%1,324 7,000 19% Other Revenue 266 - Revenue Total 842,210 1,328,600 63%1,085,339 1,407,000 77% Expenses Salary and Benefits 319,603 742,978 43%419,431 768,616 55% Services and Supplies 118,111 374,000 32%215,781 393,700 55% Interfund Transfers 52,500 90,000 58%52,500 90,000 58% Insurance and Other Chargebacks 10,633 18,230 58%10,634 18,230 58% Capital Outlay 7,796 299,163 3%35,188 450,000 8% Expenses Total 508,642 1,524,371 33%733,534 1,720,546 43% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 210 SPECIAL SERVICE AREA (SSA) #9 Revenue Property Taxes 305,551 592,665 52%318,404 595,000 54% Interest Income 5 - 75 - Revenue Total 305,556 592,665 52%318,479 595,000 54% Expenses Services and Supplies 299,214 575,000 52%317,540 575,000 55% Expenses Total 299,214 575,000 52%317,540 575,000 55% 215 CDBG FUND Revenue Intergovernmental Revenue 390,946 2,758,514 14%110,178 3,684,820 3% Interest Income 209 - Revenue Total 390,946 2,758,514 14%110,387 3,684,820 3% Expenses Community Sponsored Organizations 262,330 80,000 328%110,136 75,000 147% Salary and Benefits 206,524 319,997 65%213,714 589,422 36% Insurance and Other Chargebacks 138,009 150,000 92%127,975 - Capital Outlay 120,950 - 7,185 - Miscellaneous 12,313 1,700,000 1%13,734 2,515,000 1% Services and Supplies 4,907 506,200 1%10,239 506,200 2% Expenses Total 745,033 2,756,197 27%482,982 3,685,622 13% 220 CDBG LOAN FUND Revenue Other Revenue 77,111 110,000 70%66,280 100,000 66% Interest Income 536 - 1,204 - Revenue Total 77,648 110,000 71%67,484 100,000 67% Expenses Services and Supplies - 175,000 0%- 175,000 0% Miscellaneous - - Expenses Total - 175,000 0%- 175,000 0% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 235 NEIGHBORHOOD IMPROVEMENT Revenue Interest Income 16 - 31 - Revenue Total 16 - 31 - Expenses Services and Supplies 7 - 6 - Expenses Total 7 - 6 - 240 HOME FUND Revenue Intergovernmental Revenue 229,733 540,453 43%222,190 540,453 41% Other Revenue 22,263 25,000 89%22,784 25,000 91% Interest Income 41 150 27%463 150 308% Revenue Total 252,037 565,603 45%245,437 565,603 43% Expenses Services and Supplies 215,497 500,565 43%246,007 500,565 49% Salary and Benefits 38,749 63,876 61%36,527 70,681 52% Miscellaneous 98 500 20%- 500 0% Insurance and Other Chargebacks (431) - (6,853) - Expenses Total 253,913 564,941 45%275,681 571,746 48% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 250 AFFORDABLE HOUSING FUND Revenue Intergovernmental Revenue 220,001 658,000 33%182,357 658,000 28% Other Revenue 64,167 175,600 37%97,083 140,600 69% Other Taxes 15,453 75,000 21%- 75,000 0% Interest Income 5,179 5,700 91%6,465 5,700 113% Revenue Total 304,800 914,300 33%285,905 879,300 33% Expenses Services and Supplies 1,199,430 2,031,050 59%43,710 2,065,050 2% Community Sponsored Organizations 217,865 166,000 131%169,810 166,000 102% Salary and Benefits 102,996 202,684 51%102,800 180,075 57% Miscellaneous 16,117 102,510 16%2,991 67,500 4% Capital Outlay 4,200 10,000 42%- 10,000 0% Insurance and Other Chargebacks (27,309) 17,000 -161%(22,021) 17,000 -130% Expenses Total 1,513,300 2,529,244 60%297,290 2,505,625 12% 320 DEBT SERVICE FUND Revenue Property Taxes 7,056,088 13,936,263 51%8,012,403 13,436,256 60% Interfund Transfers 698,495 1,197,401 58%1,322,441 2,267,041 58% Interest Income 5,488 1,500 366%21,324 1,500 1422% Other Revenue (759) - - - Revenue Total 7,759,312 15,135,164 51%9,356,168 15,704,797 60% Expenses Debt Service 2,935,212 15,133,666 19%2,853,260 15,690,075 18% Services and Supplies 17 - 6 - Miscellaneous 14,118 - Expenses Total 2,935,229 15,133,666 19%2,867,384 15,690,075 18% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 330 HOWARD-RIDGE TIF FUND Revenue Property Taxes 670,975 968,000 69%688,893 1,100,000 63% Other Revenue 11,394 5,366 212%33,345 5,366 621% Interest Income 3,650 400 913%9,184 400 2296% Revenue Total 686,020 973,766 70%731,422 1,105,766 66% Expenses Services and Supplies 154,164 335,000 46%1,697 265,000 1% Interfund Transfers 127,232 218,113 58%232,233 398,113 58% Capital Outlay - 500,000 0%391,989 785,000 50% Expenses Total 281,396 1,053,113 27%625,918 1,448,113 43% 335 WEST EVANSTON TIF FUND Revenue Property Taxes 869,944 1,237,000 70%995,839 1,450,000 69% Other Revenue 171,504 11,000 1559%- 11,000 0% Interest Income 2,918 4,000 73%11,617 4,000 290% Revenue Total 1,044,366 1,252,000 83%1,007,456 1,465,000 69% Expenses Services and Supplies 50,323 5,000 1006%6,010 5,000 120% Interfund Transfers 43,750 75,000 58%43,750 75,000 58% Capital Outlay - 500,000 0%7,976 1,765,000 0% Miscellaneous - 200,000 0%- 200,000 0% Expenses Total 94,073 780,000 12%57,735 2,045,000 3% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 340 DEMPSTER-DODGE TIF FUND Revenue Property Taxes 93,669 147,000 64%158,329 160,000 99% Interest Income 296 - 1,200 - Revenue Total 93,965 147,000 64%159,529 160,000 100% Expenses Interfund Transfers 98,539 168,923 58%100,236 171,833 58% Services and Supplies 333 2,000 17%27 2,000 1% Expenses Total 98,872 170,923 58%100,263 173,833 58% 345 CHICAGO-MAIN TIF Revenue Property Taxes 460,178 879,000 52%671,852 1,000,000 67% Interest Income 1,811 - 4,036 - Other Revenue - 1,130,000 0% Revenue Total 461,989 2,009,000 23%675,888 1,000,000 68% Expenses Capital Outlay 281,946 1,130,000 25%44,838 1,090,000 4% Interfund Transfers 153,328 262,843 58%154,445 264,763 58% Services and Supplies 343 5,000 7%32 5,000 1% Miscellaneous - 250,000 0% Expenses Total 435,617 1,397,843 31%199,314 1,609,763 12% 350 SPECIAL SERVICE AREA (SSA) #6 Revenue Property Taxes 5,264 221,000 2%122,429 221,000 55% Interest Income 7 500 1%321 - Revenue Total 5,271 221,500 2%122,750 221,000 56% Expenses Services and Supplies 7,548 221,500 3%- 221,000 0% Expenses Total 7,548 221,500 3%- 221,000 0% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 355 SPECIAL SERVICE AREA (SSA) #7 Revenue Property Taxes 76,800 154,800 50%81,991 142,000 58% Interest Income 74 - 184 - Revenue Total 76,874 154,800 50%82,175 142,000 58% Expenses Services and Supplies 73,741 115,000 64%77,075 140,000 55% Expenses Total 73,741 115,000 64%77,075 140,000 55% 360 SPECIAL SERVICE AREA (SSA) #8 Revenue Property Taxes 31,525 60,200 52%34,437 60,200 57% Interest Income 1 - 7 - Revenue Total 31,525 60,200 52%34,444 60,200 57% Expenses Services and Supplies 30,893 60,200 51%30,517 60,200 51% Expenses Total 30,893 60,200 51%30,517 60,200 51% 415 CAPITAL IMPROVEMENTS FUND Revenue Intergovernmental Revenue 331,168 - Charges for Services 77,593 - 9,837 - Other Revenue 16,631 7,645,000 0%572,853 12,253,000 5% Interest Income 8,264 - 30,822 - Interfund Transfers 956,470 - Revenue Total 433,656 7,645,000 6%1,569,982 12,253,000 13% Expenses Capital Outlay 1,833,352 9,705,000 19%1,205,115 16,455,000 7% Services and Supplies 800,650 - 841,790 - Salary and Benefits 406,362 696,766 58%- - Miscellaneous 53,044 - Expenses Total 3,040,365 10,401,766 29%2,099,949 16,455,000 13% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 416 CROWN CONSTRUCTION FUND Revenue Other Revenue 2,200,000 1,000,000 220%600,000 1,000,000 60% Intergovernmental Revenue 1,000,000 - Interest Income 6,804 - 21,404 - Revenue Total 3,206,804 1,000,000 321%621,404 1,000,000 62% Expenses Capital Outlay 101,974 1,000,000 10%110,681 800,000 14% Services and Supplies 6,304 - 17,785 - Interfund Transfers - 637,500 0%525,000 900,000 58% Expenses Total 108,278 1,637,500 7%653,466 1,700,000 38% 417 CROWN COMMUNITY CTR MAINTENANCE Revenue Interfund Transfers 102,081 175,000 58%102,083 175,000 58% Revenue Total 102,081 175,000 58%102,083 175,000 58% Expenses Capital Outlay 34,951 - Expenses Total 34,951 - Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 420 SPECIAL ASSESSMENT FUND Revenue Other Taxes 62,241 125,000 50%92,579 125,000 74% Interest Income 3,573 30,000 12%15,796 30,000 53% Revenue Total 65,813 155,000 42%108,375 155,000 70% Expenses Interfund Transfers 285,439 489,314 58%271,214 464,938 58% Services and Supplies 35 - 35 - Capital Outlay - 500,000 0%21,782 650,000 3% Expenses Total 285,474 989,314 29%293,031 1,114,938 26% 505 PARKING SYSTEM FUND Revenue Charges for Services 3,722,367 10,133,725 37%4,783,675 8,873,975 54% Other Revenue 233,543 1,404,700 17%169,438 486,700 35% Interest Income 13,933 20,000 70%16,110 20,000 81% Licenses, Permits and Fees 150 - 375 - Intergovernmental Revenue 1,341,667 2,300,000 58% Revenue Total 3,969,993 11,558,425 34%6,311,265 11,680,675 54% Expenses Services and Supplies 2,103,559 4,484,316 47%2,238,079 4,550,316 49% Interfund Transfers 1,827,224 3,132,390 58%1,827,228 3,132,390 58% Salary and Benefits 863,255 1,435,962 60%787,220 1,637,273 48% Insurance and Other Chargebacks 205,044 351,502 58%205,043 351,502 58% Capital Outlay 119,308 1,750,000 7%599,353 2,025,000 30% Debt Service 28,215 47,164 60%18,950 72,900 26% Miscellaneous - 50,000 0%5,443 50,000 11% Expenses Total 5,146,605 11,251,334 46%5,681,315 11,819,381 48% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 510 WATER FUND Revenue Charges for Services 11,605,687 23,006,700 50%12,784,722 23,443,200 55% Other Revenue 420,513 19,629,150 2%941,933 29,834,150 3% Licenses, Permits and Fees 48,827 50,000 98%37,880 50,000 76% Interest Income 31,570 70,000 45%79,488 70,000 114% Revenue Total 12,106,598 42,755,850 28%13,844,023 53,397,350 26% Expenses Salary and Benefits 3,390,402 5,927,918 57%3,259,276 6,004,605 54% Interfund Transfers 2,467,248 4,229,559 58%3,578,165 4,229,559 85% Services and Supplies 1,490,544 4,793,710 31%1,605,977 5,347,760 30% Debt Service 1,245,620 2,318,294 54%1,290,240 3,596,365 36% Insurance and Other Chargebacks 905,870 1,539,653 59%928,568 1,585,843 59% Miscellaneous 8,580 15,000 57%179,687 15,000 1198% Contingencies - 1,000 0%- 1,000 0% Capital Outlay - 24,200 0%27,749 164,400 17% Expenses Total 9,508,264 18,849,334 50%10,869,662 20,944,532 52% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 513 WATER DEPR IMPRV &EXTENSION FUND Expenses Capital Outlay 3,555,816 24,068,000 15%7,462,967 33,036,000 23% Services and Supplies 169,698 1,500,000 11%543,193 3,465,000 16% Interfund Transfers (1,110,923) - Expenses Total 3,725,514 25,568,000 15%6,895,237 36,501,000 19% 515 SEWER FUND Revenue Charges for Services 5,651,020 10,375,408 54%5,433,337 10,113,594 54% Interest Income 2,203 25,000 9%5,534 25,000 22% Other Revenue (1,932) 2,001,000 0%- 2,001,000 0% Revenue Total 5,651,291 12,401,408 46%5,438,871 12,139,594 45% Expenses Debt Service 2,868,591 5,195,191 55%1,811,325 3,772,691 48% Salary and Benefits 766,381 1,425,266 54%758,185 1,383,914 55% Interfund Transfers 498,974 855,375 58%508,179 871,164 58% Services and Supplies 273,052 1,484,650 18%258,471 1,471,800 18% Insurance and Other Chargebacks 193,816 332,255 58%205,444 352,190 58% Capital Outlay 117,444 3,343,000 4%- 3,538,100 0% Miscellaneous - 1,500 0%35,953 1,500 2397% Expenses Total 4,718,257 12,637,237 37%3,577,558 11,391,359 31% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 520 SOLID WASTE FUND Revenue Charges for Services 2,358,301 4,516,450 52%2,593,916 4,516,450 57% Property Taxes 650,000 1,332,500 49%666,250 1,332,500 50% Licenses, Permits and Fees 148,664 297,000 50%195,292 297,000 66% Other Revenue 100,228 122,000 82%122,716 122,000 101% Revenue Total 3,257,194 6,267,950 52%3,578,173 6,267,950 57% Expenses Services and Supplies 1,957,547 3,778,926 52%2,014,160 3,786,776 53% Salary and Benefits 833,197 1,405,702 59%878,800 1,492,909 59% Capital Outlay 255,551 505,000 51%150,933 525,000 29% Interfund Transfers 176,169 302,000 58%632,637 302,000 209% Miscellaneous 7,409 10,000 74%8,790 15,000 59% Expenses Total 3,229,874 6,001,628 54%3,685,320 6,121,685 60% 600 FLEET SERVICES FUND Revenue Charges for Services 1,812,671 3,127,440 58%1,812,673 3,127,440 58% Other Revenue 2,720 69,000 4%15,102 69,000 22% Interest Income - 1,000 0%- 1,000 0% Revenue Total 1,815,391 3,197,440 57%1,827,775 3,197,440 57% Expenses Services and Supplies 926,034 2,034,507 46%1,252,663 2,034,507 62% Salary and Benefits 649,948 1,148,166 57%685,599 1,276,621 54% Capital Outlay 19,924 - Insurance and Other Chargebacks 17,589 - 900 - Expenses Total 1,613,496 3,182,673 51%1,939,162 3,311,128 59% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 601 EQUIPMENT REPLACEMENT FUND Revenue Other Revenue 147,093 1,060,217 14%853,374 960,217 89% Charges for Services 131,173 224,885 58%131,183 224,885 58% Interest Income 160 - 42 - Intergovernmental Revenue 933,333 1,600,000 58% Revenue Total 278,426 1,285,102 22%1,917,932 2,785,102 69% Expenses Capital Outlay 977,096 1,600,000 61%2,209,358 2,750,000 80% Services and Supplies 70 - 6 - Debt Service 8,188 - Expenses Total 977,166 1,600,000 61%2,217,552 2,750,000 81% 605 INSURANCE FUND Revenue Other Revenue 5,883,516 10,402,039 57%5,989,424 11,248,243 53% Insurance 5,346,668 8,890,677 60%5,217,751 8,827,914 59% Workers Compensation and Liability 846,243 1,475,000 57%439,151 825,000 53% Charges for Services 830 - 16,447 - Revenue Total 12,077,257 20,767,716 58%11,662,772 20,901,157 56% Expenses Insurance and Other Chargebacks 9,294,732 16,641,267 56%9,699,073 16,957,400 57% Services and Supplies 1,387,706 2,914,200 48%1,904,986 2,994,200 64% Salary and Benefits 364,503 662,620 55%66,008 4,751 1389% Expenses Total 11,046,941 20,218,087 55%11,670,067 19,956,351 58%