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HomeMy WebLinkAbout2022.09 September Monthly Report To: Luke Stowe, City Manager From: Hitesh Desai, CFO/City Treasurer Subject: September 2022 Monthly Financial Report Date: October 21, 2022 Please find attached the unaudited financial statements as of September 30, 2022. A summary by fund for revenues, expenditures, fund and cash balances is as follows: City of Evanston Cash & Investment Summary by Fund September 30, 2022 Fund #Fund Revenue Expense Net Fund Balance Cash Balance 100 General 102,074,401 84,847,232 17,227,169 48,741,252 43,928,928 170 American Rescue Plan 21,825,374 5,139,862 16,685,512 16,712,057 33,498,884 175 General Assistance 769,890 767,055 2,835 613,153 613,153 176 Human Services 1,739,450 2,048,333 (308,883) 1,723,052 1,723,052 177 Reparations 6,400 164,395 (157,995) 347,719 347,719 178 Sustainability 451,685 151,419 300,267 300,267 323,994 180 Good Neighbor 2,549 59,215 (56,666) 845,497 845,497 185 Library 4,598,779 5,853,680 (1,254,902) 2,264,714 2,117,968 186 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 3,890,970 2,409,681 1,481,289 6,562,113 6,285,124 205 E911 1,347,764 919,873 427,890 1,962,377 1,596,789 210 Special Service Area (SSA) #9 318,479 317,540 939 (205,811) (205,811) 215 CDBG 213,060 651,139 (438,079) (377,256) (377,256) 220 CD Loan 70,151 375 69,776 380,707 380,707 235 Neighborhood Improvement 65 7 59 22,202 22,202 240 Home 295,464 306,780 (11,316) 14,420 14,420 250 Affordable Housing 402,553 457,649 (55,096) 2,417,848 2,565,713 320 Debt Service 9,759,833 2,882,788 6,877,045 8,329,617 8,187,991 330 Howard Ridge 774,100 967,879 (193,778) 2,479,787 2,633,803 335 West Evanston 1,023,202 98,671 924,531 4,197,745 4,176,737 340 Dempster-Dodge-TIF 161,072 130,124 30,948 355,952 355,952 345 Chicago Main-TIF 681,391 265,280 416,111 1,367,639 1,367,639 350 Special Service Area (SSA) #6 123,215 - 123,215 124,995 124,995 355 Special Service Area (SSA) #7 82,226 77,075 5,151 13,865 13,865 360 Special Service Area (SSA) #8 34,471 30,517 3,954 7,171 7,171 365 Five-Fifth TIF 7,048 (7,048) (7,048) (7,048) 415 Capital Improvements 1,857,667 2,858,248 (1,000,581) 10,604,956 10,734,115 416 Crown Construction 645,501 847,313 (201,812) 5,528,006 5,528,006 417 Crown Community CTR Maintenance 131,250 34,951 96,299 446,295 446,295 420 Special Assessment 279,208 370,531 (91,323) 2,042,272 2,042,272 505 Parking 8,424,596 7,676,327 748,270 1,479,335 1,165,622 510-513 Water 20,511,240 26,755,334 (6,244,094) 7,248,724 5,565,874 515 Sewer 7,258,282 5,751,868 1,506,414 7,109,316 5,452,316 520 Solid Waste 5,481,493 4,680,505 800,988 1,258,757 313,854 600 Fleet 2,345,682 2,625,248 (279,566) 439,049 (923,148) 601 Equipment Replacement 2,232,280 2,337,997 (105,717) (89,402) (89,402) 605 Insurance 15,072,171 14,727,511 344,661 (4,154,520) (900,327) 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 September 30 , 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. The unaudited financial statements show the General Fund as of September 30 , 2022 with a fund balance of $48,741,252 and cash balance of $43,928,928 . The attached financials show General Fund revenues at 87% of budget and expenses at 72 % of budget. Additionally, taxes collected such as Sales and Income, are higher due to inflation. Salaries and benefits account for the majority of expenses within the General Fund. Due to widespread vacancies across several departments, expenses YTD are below target. Per reports, the second installment of property tax is expected to come in late December/ early January. 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 d ue date of August 1. Expenses by Department Expenses 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 12 LEGISLATIVE 795 - - - 13 CITY COUNCIL 363,561 556,166 65%477,427 579,384 82% 14 CITY CLERK 136,743 178,795 76%204,645 343,573 60% 15 CITY MANAGER'S OFFICE 4,409,908 6,004,835 73%4,865,109 6,232,882 78% 17 LAW 358,642 576,892 62%699,842 970,341 72% 19 ADMINISTRATIVE SERVICES 7,474,414 10,360,246 72%9,018,293 11,449,183 79% 21 COMMUNITY DEVELOPMENT 2,359,988 3,073,829 77%2,265,460 4,488,317 50% 22 POLICE 28,587,655 39,734,286 72%20,184,022 29,280,598 69% 23 FIRE MGMT & SUPPORT 19,208,094 26,006,574 74%12,969,947 16,823,272 77% 24 HEALTH 1,451,776 1,556,420 93%1,888,583 1,453,836 130% 30 PARKS AND RECREATION 8,437,042 11,329,361 74%8,951,708 12,101,740 74% 40 PUBLIC WORKS AGENCY 8,611,224 11,642,791 74%11,234,340 13,444,799 84% 99 NON-DEPARTMENTAL 12,087,856 20,723,062 58% Expenses Total 81,399,842 111,020,193 73%84,847,232 117,890,987 72% Interfund Transfers are over budget YTD due to unbudgeted transfers that occurred in 2022 approved by City Council. There was a 1,000,000 transfer from the General Fund to Solid Waste and 500,000 transfer from General Fund to the Capital Improvement Fund. Staff continues to monitor Police and Fire overtime expenses. Through September 30, 2022, Police had spent 78 % of budget for overtime, and Fire had spent 82 % of the annual budget . Overtime Expenses 2021 Actual 2022 Budget 2022 YTD % Budget Enterprise Funds Parking fund revenues through September 30 , 2022, are at 73% of budget and expenses are at 65%. Revenues are slightly below target but are expected to increase with school being back in session and increased usage of parking garages. Parking Meter Revenues (Passport) is trending higher in 2022. General Fund 2021 YTD Actual 2021 Budget % of Budget 2022 YTD Actual 2022 Budget % of Budget Expenses Salary and Benefits 49,917,017 68,210,034 73%52,386,112 74,503,722 70% Insurance and Other Chargebacks 19,273,883 25,368,239 76%14,945,076 24,383,062 61% Services and Supplies 9,361,146 13,313,796 70%12,959,155 15,131,213 86% Interfund Transfers 2,283,732 3,045,000 75%3,564,218 2,595,000 137% Miscellaneous 329,129 579,625 57%763,983 590,390 129% Community Sponsored Organizations 113,665 - 0%- 69,600 0% Capital Outlay 108,179 320,000 34%228,397 434,500 53% Contingencies 13,091 183,500 7%290 183,500 0% Expenses Total 81,399,842 111,020,193 73%84,847,232 117,890,987 72% Through September 30, 2022 , overall the Water Fund oper ating revenues and expense s are in line with the budget . Capital projects funded by IEPA loans have begun. These projects are budgeted in Other Revenue and expenses in Capital Outlay. Through September 30, 2022 , overall, the Sewer Fund operating revenues and expenses are in line with the budget. During September, the Solid Waste received a $1,000,000 transfer from the General Fund resulting in higher revenues as of September 30, 2022. Expenses in the Solid Waste fund are in line with the budget. Other Funds Through September 30 , 2022, the SSA #9 Fund is showing a negative fund and cash balance of $205,811. Through September 30, 2022, the Capital Improvements Fund is showing a fund balance of $10,604,956 and a cash balance of $10,734,115. The fund continues to spend down Series 2021 and Series 2020 bond proceeds. Through September 30, 2022, the Crown Construction fund is showing fund and cash balance of $5,528,006 . The fund continues to spend down balances from bond proceeds and gifts from the Friends of Robert Crown. Through September 30, 2022 , the Insurance Fund is showing a negative fund balance of $4,154,520 and a negative cash balance of $900,327. 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 September 30 , 2022 year-to-date financial information and reports which to the best of my knowledge appear accur ate and complete. Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 100 GENERAL FUND Revenue Other Taxes 42,736,180 48,775,000 88% 52,787,686 51,925,000 102% Property Taxes 20,171,049 28,298,539 71% 16,178,435 28,774,164 56% Interfund Transfers 6,990,983 9,149,103 76% 6,581,780 8,775,706 75% Charges for Services 6,758,360 9,357,875 72% 8,704,561 8,491,325 103% Licenses, Permits and Fees 6,687,507 8,085,550 83% 7,046,271 8,085,550 87% Intergovernmental Revenue 2,523,467 1,584,942 159% 6,115,543 5,961,342 103% Fines and Forfeitures 2,499,164 4,123,500 61% 2,803,626 3,723,500 75% Other Revenue 777,680 1,593,100 49% 1,573,586 2,118,100 74% Interest Income 24,994 55,000 45% 282,914 55,000 514% Revenue Total 89,169,384 111,022,609 80% 102,074,401 117,909,687 87% Expenses Salary and Benefits 49,917,017 68,210,034 73% 52,386,112 74,503,722 70% Insurance and Other Chargebacks 19,273,883 25,368,239 76% 14,945,076 24,383,062 61% Services and Supplies 9,361,146 13,313,796 70% 12,959,155 15,131,213 86% Interfund Transfers 2,283,732 3,045,000 75% 3,564,218 2,595,000 137% Miscellaneous 329,129 579,625 57% 763,983 590,390 129% Community Sponsored Organizations 113,665 - - 69,600 0% Capital Outlay 108,179 320,000 34% 228,397 434,500 53% Contingencies 13,091 183,500 7% 290 183,500 0% Expenses Total 81,399,842 111,020,193 73% 84,847,232 117,890,987 72% 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 19,899 - 238,547 - Revenue Total 21,606,726 - 21,825,374 21,586,827 101% Expenses Interfund Transfers 3,950,000 - 5,050,000 8,150,000 62% Miscellaneous 29,248 22,250,000 0% Services and Supplies 17 - Salary and Benefits 400 - Insurance and Other Chargebacks 29,247 - Community Sponsored Organizations 10,344 - Capital Outlay 20,604 - Expenses Total 3,950,000 - 5,139,862 30,400,000 17% 175 GENERAL ASSISTANCE FUND Revenue Property Taxes 984,370 1,300,000 76% 736,629 1,300,000 57% Other Revenue 2,585 27,500 9% 26,183 27,500 95% Interest Income 1,066 1,000 107% 7,078 1,000 708% Revenue Total 988,022 1,328,500 74% 769,890 1,328,500 58% Expenses Services and Supplies 458,183 865,982 53% 398,120 864,482 46% Salary and Benefits 357,509 452,062 79% 364,935 469,871 78% Miscellaneous 4,414 7,000 63% 4,000 7,000 57% Expenses Total 820,105 1,325,044 62% 767,055 1,341,353 57% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 176 HUMAN SERVICES FUND Revenue Property Taxes 3,110,000 3,110,000 100% 1,550,000 3,110,000 50% Interfund Transfers 337,500 450,000 75% Intergovernmental Revenue 183,260 125,000 147% 182,282 194,000 94% Other Revenue 2,740 2,000 137% - 2,000 0% Interest Income 1,303 - 7,168 - Revenue Total 3,634,803 3,687,000 99% 1,739,450 3,306,000 53% Expenses Salary and Benefits 1,146,988 1,697,148 68% 1,171,145 1,705,820 69% Services and Supplies 325,351 1,340,243 24% 259,983 1,761,183 15% Miscellaneous 125,404 465,000 27% 127,424 258,000 49% Community Sponsored Organizations 88,125 143,333 61% 489,782 143,333 342% Insurance and Other Chargebacks 8,861 - Expenses Total 1,694,729 3,645,724 46% 2,048,333 3,868,336 53% 177 REPARATIONS FUND Revenue Other Revenue 31,230 - 3,925 - Interest Income 271 - 2,475 - Other Taxes - 400,000 0% - 400,000 0% Revenue Total 31,502 400,000 8% 6,400 400,000 2% Expenses Services and Supplies 1,473 - 1,591 - Miscellaneous - 400,000 0% 162,805 400,000 41% Expenses Total 1,473 400,000 0% 164,395 400,000 41% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 178 SUSTAINABILITY FUND Revenue Licenses, Permits and Fees 333,717 - Interfund Transfers 117,969 - Revenue Total 451,685 - Expenses Services and Supplies 151,419 - Expenses Total 151,419 - 180 GOOD NEIGHBOR FUND Revenue Other Revenue 1,000,000 1,000,000 100% Interest Income 748 - 2,549 - Revenue Total 1,000,748 1,000,000 100% 2,549 - Expenses Interfund Transfers 414,152 380,000 109% - - Miscellaneous 11,621 620,000 2% 40,000 1,000,000 4% Services and Supplies 359 - 262 - Capital Outlay 18,953 - Expenses Total 426,132 1,000,000 43% 59,215 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 5,451,371 7,252,000 75% 4,074,340 7,252,000 56% Interfund Transfers 250,000 209,000 120% - 217,911 0% Intergovernmental Revenue 232,547 238,000 98% 173,089 472,866 37% Other Revenue 177,595 400,000 44% 226,654 410,000 55% Library Revenue 57,202 227,224 25% 83,425 174,800 48% Interest Income 8,240 15,000 55% 37,829 15,000 252% Fines and Forfeitures 4,509 - 3,101 - Charges for Services 172 - 342 - Licenses, Permits and Fees - 115,767 0% Revenue Total 6,181,636 8,341,224 74% 4,598,779 8,658,344 53% Expenses Salary and Benefits 4,163,884 5,910,018 70% 4,145,412 6,132,692 68% Services and Supplies 1,351,228 2,052,000 66% 1,422,528 2,136,767 67% Interfund Transfers 270,909 361,226 75% 284,740 379,653 75% Capital Outlay 1,464 8,500 17% 1,000 8,500 12% Miscellaneous - - Expenses Total 5,787,485 8,331,744 69% 5,853,680 8,657,612 68% 186 LIBRARY DEBT SERVICE FUND Revenue Property Taxes 482,243 482,243 100% 253,313 506,625 50% Revenue Total 482,243 482,243 100% 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 3,768,951 3,656,700 103% 3,847,985 3,656,700 105% Interest Income 3,632 12,000 30% 42,986 12,000 358% Revenue Total 3,772,583 3,668,700 103% 3,890,970 3,668,700 106% Expenses Capital Outlay 1,345,929 2,284,000 59% 1,027,484 3,261,000 32% Interfund Transfers 783,738 1,044,987 75% 783,740 1,044,987 75% Services and Supplies 617,205 1,038,000 59% 598,457 1,038,000 58% Expenses Total 2,746,872 4,366,987 63% 2,409,681 5,343,987 45% 205 EMERGENCY TELEPHONE (E911) FUND Revenue Other Taxes 959,626 1,321,600 73% 1,344,656 1,400,000 96% Interest Income 641 7,000 9% 3,108 7,000 44% Other Revenue 266 - Revenue Total 960,533 1,328,600 72% 1,347,764 1,407,000 96% Expenses Salary and Benefits 407,846 742,978 55% 553,835 768,616 72% Services and Supplies 220,513 374,000 59% 243,663 393,700 62% Interfund Transfers 67,500 90,000 75% 67,500 90,000 75% Insurance and Other Chargebacks 13,671 18,230 75% 13,673 18,230 75% Capital Outlay 7,796 299,163 3% 41,202 450,000 9% Expenses Total 717,325 1,524,371 47% 919,873 1,720,546 53% 210 SPECIAL SERVICE AREA (SSA) #9 Revenue Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget Property Taxes 504,463 592,665 85% 318,404 595,000 54% Interest Income 5 - 75 - Revenue Total 504,468 592,665 85% 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 797,168 2,758,514 29% 212,851 3,684,820 6% Interest Income 209 - Revenue Total 797,168 2,758,514 29% 213,060 3,684,820 6% Expenses Community Sponsored Organizations 385,028 80,000 481% 110,136 75,000 147% Salary and Benefits 259,485 319,997 81% 292,410 589,422 50% Insurance and Other Chargebacks 138,009 150,000 92% 127,975 - Capital Outlay 127,730 - 74,980 - Miscellaneous 31,731 1,700,000 2% 19,774 2,515,000 1% Services and Supplies 4,919 506,200 1% 25,865 506,200 5% Expenses Total 946,903 2,756,197 34% 651,139 3,685,622 18% 220 CDBG LOAN FUND Revenue Other Revenue 99,456 110,000 90% 67,619 100,000 68% Interest Income 615 - 2,531 - Revenue Total 100,070 110,000 91% 70,151 100,000 70% Expenses Services and Supplies - 175,000 0% 375 175,000 0% Miscellaneous - - Expenses Total - 175,000 0% 375 175,000 0% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 235 NEIGHBORHOOD IMPROVEMENT Revenue Interest Income 19 - 65 - Revenue Total 19 - 65 - Expenses Services and Supplies 9 - 7 - Expenses Total 9 - 7 - 240 HOME FUND Revenue Intergovernmental Revenue 311,836 540,453 58% 267,371 540,453 49% Other Revenue 29,109 25,000 116% 27,223 25,000 109% Interest Income 58 150 38% 870 150 580% Revenue Total 341,003 565,603 60% 295,464 565,603 52% Expenses Services and Supplies 297,610 500,565 59% 266,993 500,565 53% Salary and Benefits 49,729 63,876 78% 46,640 70,681 66% Miscellaneous 102 500 20% - 500 0% Insurance and Other Chargebacks (431) - (6,853) - Expenses Total 347,010 564,941 61% 306,780 571,746 54% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 250 AFFORDABLE HOUSING FUND Revenue Intergovernmental Revenue 280,853 658,000 43% 288,977 658,000 44% Other Revenue 96,667 175,600 55% 97,917 140,600 70% Other Taxes 15,453 75,000 21% - 75,000 0% Interest Income 6,022 5,700 106% 15,659 5,700 275% Revenue Total 398,994 914,300 44% 402,553 879,300 46% Expenses Services and Supplies 1,221,140 2,031,050 60% 66,170 2,065,050 3% Community Sponsored Organizations 306,362 166,000 185% 275,952 166,000 166% Salary and Benefits 132,842 202,684 66% 134,556 180,075 75% Miscellaneous 16,903 102,510 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 1,654,139 2,529,244 65% 457,649 2,505,625 18% 320 DEBT SERVICE FUND Revenue Property Taxes 10,574,599 13,936,263 76% 8,012,403 13,436,256 60% Other Revenue 4,010,404 - - - Interfund Transfers 898,065 1,197,401 75% 1,700,281 2,267,041 75% Interest Income 7,240 1,500 483% 47,150 1,500 3143% Revenue Total 15,490,308 15,135,164 102% 9,759,833 15,704,797 62% Expenses Debt Service 6,970,681 15,133,666 46% 2,853,260 15,690,075 18% Services and Supplies 49,208 - 11 - Miscellaneous 29,517 - Expenses Total 7,019,888 15,133,666 46% 2,882,788 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 725,531 968,000 75% 688,893 1,100,000 63% Other Revenue 15,093 5,366 281% 65,404 5,366 1219% Interest Income 4,662 400 1165% 19,804 400 4951% Revenue Total 745,286 973,766 77% 774,100 1,105,766 70% Expenses Interfund Transfers 163,584 218,113 75% 298,585 398,113 75% Services and Supplies 154,296 335,000 46% 277,305 265,000 105% Capital Outlay - 500,000 0% 391,989 785,000 50% Expenses Total 317,880 1,053,113 30% 967,879 1,448,113 67% 335 WEST EVANSTON TIF FUND Revenue Property Taxes 1,372,812 1,237,000 111% 995,839 1,450,000 69% Other Revenue 171,504 11,000 1559% - 11,000 0% Interest Income 3,923 4,000 98% 27,363 4,000 684% Revenue Total 1,548,239 1,252,000 124% 1,023,202 1,465,000 70% Expenses Capital Outlay 332,637 500,000 67% 25,076 1,765,000 1% Interfund Transfers 56,250 75,000 75% 56,250 75,000 75% Services and Supplies 50,689 5,000 1014% 10,732 5,000 215% Miscellaneous - 200,000 0% 6,613 200,000 3% Expenses Total 439,576 780,000 56% 98,671 2,045,000 5% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 340 DEMPSTER-DODGE TIF FUND Revenue Property Taxes 139,256 147,000 95% 158,329 160,000 99% Interest Income 377 - 2,743 - Revenue Total 139,633 147,000 95% 161,072 160,000 101% Expenses Interfund Transfers 126,693 168,923 75% 128,875 171,833 75% Services and Supplies 465 2,000 23% 1,249 2,000 62% Expenses Total 127,158 170,923 74% 130,124 173,833 75% 345 CHICAGO-MAIN TIF Revenue Property Taxes 884,387 879,000 101% 671,852 1,000,000 67% Interest Income 2,241 - 9,539 - Other Revenue - 1,130,000 0% Revenue Total 886,628 2,009,000 44% 681,391 1,000,000 68% Expenses Capital Outlay 923,245 1,130,000 82% 64,231 1,090,000 6% Interfund Transfers 197,136 262,843 75% 198,572 264,763 75% Services and Supplies 476 5,000 10% 2,477 5,000 50% Miscellaneous - 250,000 0% Expenses Total 1,120,857 1,397,843 80% 265,280 1,609,763 16% 350 SPECIAL SERVICE AREA (SSA) #6 Revenue Property Taxes 63,597 221,000 29% 122,429 221,000 55% Interest Income 7 500 1% 787 - Revenue Total 63,604 221,500 29% 123,215 221,000 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 91,553 154,800 59% 81,991 142,000 58% Interest Income 75 - 235 - Revenue Total 91,629 154,800 59% 82,226 142,000 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 11,195 - 34 - Revenue Total 42,720 60,200 71% 34,471 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% 365 FIVE FIFTH TIF FUND Expenses Services and Supplies 6,998 - Miscellaneous 50 - Expenses Total 7,048 - Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 415 CAPITAL IMPROVEMENTS FUND Revenue Other Revenue 8,897,411 7,645,000 116% 812,344 12,253,000 7% Intergovernmental Revenue 331,168 - Charges for Services 105,362 - 33,880 - Interest Income 9,813 - 54,972 - Interfund Transfers 956,470 - Revenue Total 9,343,754 7,645,000 122% 1,857,667 12,253,000 15% Expenses Capital Outlay 2,802,319 9,705,000 29% 1,301,081 16,455,000 8% Services and Supplies 1,209,699 - 1,414,761 - Salary and Benefits 503,265 696,766 72% - - Miscellaneous 142,405 - Expenses Total 4,515,283 10,401,766 43% 2,858,248 16,455,000 17% 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 9,220 - 45,501 - Revenue Total 3,209,220 1,000,000 321% 645,501 1,000,000 65% Expenses Capital Outlay 1,606,986 1,000,000 161% 154,518 800,000 19% Services and Supplies 6,314 - 17,795 - Interfund Transfers - 637,500 0% 675,000 900,000 75% Expenses Total 1,613,301 1,637,500 99% 847,313 1,700,000 50% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 417 CROWN COMMUNITY CTR MAINTENANCE Revenue Interfund Transfers 131,247 175,000 75% 131,250 175,000 75% Revenue Total 131,247 175,000 75% 131,250 175,000 75% Expenses Capital Outlay 34,951 - Expenses Total 34,951 - 420 SPECIAL ASSESSMENT FUND Revenue Other Taxes 61,250 125,000 49% 255,765 125,000 205% Interest Income 12,002 30,000 40% 23,443 30,000 78% Other Revenue (1,110) - Revenue Total 72,142 155,000 47% 279,208 155,000 180% Expenses Interfund Transfers 366,993 489,314 75% 348,704 464,938 75% Services and Supplies 45 - 45 - Capital Outlay - 500,000 0% 21,782 650,000 3% Expenses Total 367,038 989,314 37% 370,531 1,114,938 33% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 505 PARKING SYSTEM FUND Revenue Charges for Services 5,887,491 10,133,725 58% 6,459,825 8,873,975 73% Intergovernmental Revenue 950,000 - 1,725,000 2,300,000 75% Other Revenue 289,187 1,404,700 21% 213,749 486,700 44% Interest Income 15,128 20,000 76% 25,647 20,000 128% Licenses, Permits and Fees 375 - 375 - Revenue Total 7,142,182 11,558,425 62% 8,424,596 11,680,675 72% Expenses Services and Supplies 2,763,920 4,484,316 62% 3,047,804 4,550,316 67% Interfund Transfers 2,349,288 3,132,390 75% 2,359,712 3,132,390 75% Salary and Benefits 1,063,840 1,435,962 74% 1,042,689 1,637,273 64% Insurance and Other Chargebacks 263,628 351,502 75% 263,626 351,502 75% Capital Outlay 141,674 1,750,000 8% 932,165 2,025,000 46% Debt Service 28,215 47,164 60% 18,950 72,900 26% Miscellaneous - 50,000 0% 11,380 50,000 23% Expenses Total 6,610,565 11,251,334 59% 7,676,327 11,819,381 65% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 510 WATER FUND Revenue Charges for Services 15,358,881 23,006,700 67% 16,792,687 23,443,200 72% Other Revenue 4,899,748 19,629,150 25% 3,588,124 29,834,150 12% Intergovernmental Revenue 3,000,000 - Licenses, Permits and Fees 47,454 50,000 95% 39,313 50,000 79% Interest Income 34,645 70,000 49% 91,116 70,000 130% Revenue Total 23,340,729 42,755,850 55% 20,511,240 53,397,350 38% Expenses Salary and Benefits 4,181,152 5,927,918 71% 4,304,258 6,004,605 72% Debt Service 4,068,217 2,318,294 175% 1,290,240 3,596,365 36% Interfund Transfers 3,172,176 4,229,559 75% 4,283,092 4,229,559 101% Services and Supplies 2,156,662 4,793,710 45% 2,212,725 5,347,760 41% Insurance and Other Chargebacks 1,169,704 1,539,653 76% 1,205,378 1,585,843 76% Miscellaneous 8,580 15,000 57% 240,072 15,000 1600% Contingencies - 1,000 0% 9 1,000 1% Capital Outlay - 24,200 0% 200,482 164,400 122% Expenses Total 14,756,491 18,849,334 78% 13,736,255 20,944,532 66% 513 WATER DEPR IMPRV &EXTENSION FUND Expenses Capital Outlay 5,557,237 24,068,000 23% 13,232,404 33,036,000 40% Services and Supplies 186,853 1,500,000 12% 897,597 3,465,000 26% Interfund Transfers (1,110,923) - Expenses Total 5,744,090 25,568,000 22% 13,019,079 36,501,000 36% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 515 SEWER FUND Revenue Charges for Services 7,705,324 10,375,408 74% 7,245,230 10,113,594 72% Interest Income 3,126 25,000 13% 13,052 25,000 52% Other Revenue (2,444) 2,001,000 0% - 2,001,000 0% Revenue Total 7,706,006 12,401,408 62% 7,258,282 12,139,594 60% Expenses Debt Service 3,473,883 5,195,191 67% 2,416,617 3,772,691 64% Salary and Benefits 965,631 1,425,266 68% 1,005,792 1,383,914 73% Services and Supplies 677,794 1,484,650 46% 1,163,920 1,471,800 79% Interfund Transfers 641,538 855,375 75% 653,373 871,164 75% Insurance and Other Chargebacks 249,192 332,255 75% 264,143 352,190 75% Capital Outlay 117,444 3,343,000 4% 172,854 3,538,100 5% Miscellaneous 500 1,500 33% 75,169 1,500 5011% Expenses Total 6,125,982 12,637,237 48% 5,751,868 11,391,359 50% 520 SOLID WASTE FUND Revenue Charges for Services 3,099,320 4,516,450 69% 3,345,407 4,516,450 74% Property Taxes 1,332,500 1,332,500 100% 666,250 1,332,500 50% Licenses, Permits and Fees 211,997 297,000 71% 288,133 297,000 97% Other Revenue 101,629 122,000 83% 181,703 122,000 149% Interfund Transfers 1,000,000 - Revenue Total 4,745,446 6,267,950 76% 5,481,493 6,267,950 87% Expenses Services and Supplies 2,605,346 3,778,926 69% 2,672,008 3,786,776 71% Salary and Benefits 1,039,462 1,405,702 74% 1,158,576 1,492,909 78% Capital Outlay 415,975 505,000 82% 158,162 525,000 30% Interfund Transfers 226,503 302,000 75% 682,970 302,000 226% Miscellaneous 7,534 10,000 75% 8,790 15,000 59% Expenses Total 4,294,821 6,001,628 72% 4,680,505 6,121,685 76% 600 FLEET SERVICES FUND Revenue Charges for Services 2,330,577 3,127,440 75% 2,330,580 3,127,440 75% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget Other Revenue 2,720 69,000 4% 15,102 69,000 22% Interest Income - 1,000 0% - 1,000 0% Revenue Total 2,333,297 3,197,440 73% 2,345,682 3,197,440 73% Expenses Services and Supplies 1,303,673 2,034,507 64% 1,667,617 2,034,507 82% Salary and Benefits 817,819 1,148,166 71% 956,732 1,276,621 75% Capital Outlay 20,128 - Insurance and Other Chargebacks 17,718 - 900 - Expenses Total 2,159,338 3,182,673 68% 2,625,248 3,311,128 79% 601 EQUIPMENT REPLACEMENT FUND Revenue Charges for Services 168,651 224,885 75% 172,664 224,885 77% Other Revenue 160,294 1,060,217 15% 859,574 960,217 90% Interest Income 160 - 42 - Intergovernmental Revenue 1,200,000 1,600,000 75% Revenue Total 329,105 1,285,102 26% 2,232,280 2,785,102 80% Expenses Capital Outlay 1,038,452 1,600,000 65% 2,329,803 2,750,000 85% Services and Supplies 70 - 6 - Debt Service 8,188 - Expenses Total 1,038,522 1,600,000 65% 2,337,997 2,750,000 85% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 605 INSURANCE FUND Revenue Other Revenue 7,551,004 10,402,039 73% 7,671,998 11,248,243 68% Insurance 6,770,197 8,890,677 76% 6,795,778 8,827,914 77% Workers Compensation and Liability 1,101,071 1,475,000 75% 587,949 825,000 71% Charges for Services 7,171 - 16,447 - Revenue Total 15,429,443 20,767,716 74% 15,072,171 20,901,157 72% Expenses Insurance and Other Chargebacks 11,923,084 16,641,267 72% 12,419,159 16,957,400 73% Services and Supplies 1,518,270 2,914,200 52% 2,225,622 2,994,200 74% Salary and Benefits 446,693 662,620 67% 82,730 4,751 1741% Expenses Total 13,888,046 20,218,087 69% 14,727,511 19,956,351 74%