HomeMy WebLinkAbout2022.10 October Monthly Report
To: Luke Stowe, City Manager
From: Hitesh Desai, CFO/City Treasurer
Subject: October 2022 Monthly Financial Report
Date: December 2, 2022
Please find attached the unaudited financial statements as of October 31, 2022. A summary by fund for
revenues, expenditures, fund and cash balances is as follows:
City of Evanston
Cash & Investment Summary by Fund
October 31, 2022
Fund #Fund Revenue Expense Net Fund Balance Cash Balance
100 General 111,314,842 92,045,421 19,269,422 50,790,108 46,622,257
170 American Rescue Plan 21,902,754 6,078,534 15,824,220 15,850,765 32,637,592
175 General Assistance 771,410 853,765 (82,355) 527,963 527,963
176 Human Services 1,759,829 2,255,765 (495,936) 1,535,999 1,535,999
177 Reparations 7,258 166,309 (159,052) 346,663 346,663
178 Sustainability 501,106 170,725 330,381 330,381 373,415
180 Good Neighbor 3,480 69,234 (65,754) 836,409 836,409
185 Library 4,666,416 6,495,666 (1,829,250) 1,690,366 1,543,619
186 Library Debt Service 253,313 119,322 133,991 135,134 135,134
187 Library Capital Improvement FD - 156,707 (156,707) 721,419 721,419
200 MFT 4,184,070 3,153,897 1,030,173 6,110,997 5,834,008
205 E911 1,470,875 1,049,674 421,202 1,955,689 1,590,100
210 Special Service Area (SSA) #9 318,479 317,540 939 (205,811) (205,811)
215 CDBG 1,114,661 1,176,780 (62,119) (1,296) (1,296)
220 CD Loan 71,313 673 70,641 381,572 381,572
235 Neighborhood Improvement 90 7 83 22,226 22,226
240 Home 299,667 293,522 6,145 31,881 31,881
250 Affordable Housing 409,610 454,976 (45,366) 2,427,578 2,575,443
320 Debt Service 9,961,924 2,882,413 7,079,511 8,532,082 8,390,456
330 Howard Ridge 779,266 1,001,140 (221,874) 2,451,692 2,605,707
335 West Evanston 1,031,177 1,773,374 (742,197) 2,531,017 2,510,009
340 Dempster-Dodge-TIF 161,856 144,528 17,328 342,333 342,333
345 Chicago Main-TIF 684,154 291,442 392,712 1,344,240 1,344,240
350 Special Service Area (SSA) #6 123,453 - 123,453 125,232 125,232
355 Special Service Area (SSA) #7 82,252 77,075 5,177 13,892 13,892
360 Special Service Area (SSA) #8 34,484 30,517 3,967 7,185 7,185
365 Five-Fifth TIF 20,221 (20,221) (20,221) (20,221)
415 Capital Improvements 1,915,943 10,464,380 (8,548,436) 3,057,101 10,370,711
416 Crown Construction 657,469 954,230 (296,761) 5,433,057 5,433,057
417 Crown Community CTR Maintenance 145,833 34,951 110,882 460,878 460,878
420 Special Assessment 298,138 600,612 (302,474) 1,831,121 1,831,121
505 Parking 9,431,543 8,829,098 602,444 1,333,510 1,014,893
510-513 Water 22,386,668 31,023,844 (8,637,176) 4,855,641 3,472,166
515 Sewer 7,925,567 7,001,112 924,455 6,527,357 5,172,273
520 Solid Waste 5,851,874 5,111,668 740,206 1,197,975 325,114
600 Fleet 2,604,635 2,957,589 (352,954) 365,662 (996,535)
601 Equipment Replacement 2,384,354 2,339,997 44,357 60,672 60,672
605 Insurance 16,681,313 17,095,685 (414,372) (4,913,553) (1,659,360)
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 October 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.
The unaudited financial statements show the General Fund as of October 31, 2022 with a fund
balance of $50,790,108 and cash balance of $46,622,257 . The attached financials show General
Fund revenues at 94% of budget and expenses at 78 % 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 bills are expected
to come out on December 1 with a due date of December 30 .
Expenses by Department
Expenses 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget
12 LEGISLATIVE 795 - - -
13 CITY COUNCIL 422,805 556,166 76%526,493 579,384 91%
14 CITY CLERK 164,392 178,795 92%248,860 343,573 72%
15 CITY MANAGER'S OFFICE 5,114,485 6,004,835 85%5,330,730 6,232,882 86%
17 LAW 424,863 576,892 74%795,134 970,341 82%
19 ADMINISTRATIVE SERVICES 8,537,368 10,360,246 82%9,917,988 11,449,183 87%
21 COMMUNITY DEVELOPMENT 2,716,239 3,073,829 88%2,566,089 4,488,317 57%
22 POLICE 34,329,674 39,734,286 86%22,280,851 29,280,598 76%
23 FIRE MGMT & SUPPORT 23,270,395 26,006,574 89%14,243,068 16,823,272 85%
24 HEALTH 1,641,265 1,556,420 105%2,045,036 1,453,836 141%
30 PARKS AND RECREATION 9,352,473 11,329,361 83%9,753,006 12,101,740 81%
40 PUBLIC WORKS AGENCY 9,716,601 11,642,791 83%12,250,311 13,444,799 91%
99 NON-DEPARTMENTAL 12,087,856 20,723,062 58%
Expenses Total 95,691,354 111,020,193 86%92,045,421 117,890,987 78%
Interfund Transfers are over budget YTD due to unbudgeted transfers that occurred in 2022 approved
by City Council. Transfers include s a $1,000,000 transfer from the General Fund to Solid Waste and
$500,000 transfer from General Fund to the Capital Improve ment Fund.
Staff continues to monitor Police and Fire overtime expenses. Through October 31, 2022 , Police had
spent 86% of budget for overtime, and Fire had spent 86 % of the annual budget .
Overtime
Expenses
2021 Actual 2022 Budget 2022 YTD % Budget
Enterprise Funds
Parking Fund revenues through October 31 , 2022, are at 81 % of budget and expenses are at
75%. Revenues are slightly below target but are expected to increase with increased usage of parking
garages and overall traffic in the downtown during the holiday months. Parking Meter Revenues
(Passport) is trending higher in 2022.
Through October 31, 2022, overall the Water Fund operating re venues and expense s are in line with
the budget. Capital projects funded by IEPA loans have begun. These projects are budgeted in Other
General Fund 2021 YTD Actual 2021 Budget % of Budget 2022 YTD Actual 2022 Budget % of Budget
Expenses
Salary and Benefits 57,436,698 68,210,034 84%57,711,716 74,503,722 77%
Insurance and Other Chargebacks 24,746,278 25,368,239 98%15,281,722 24,383,062 63%
Services and Supplies 10,329,407 13,313,796 78%14,200,632 15,131,213 94%
Interfund Transfers 2,537,480 3,045,000 83%3,780,468 2,595,000 146%
Miscellaneous 372,431 579,625 64%823,287 590,390 139%
Community Sponsored Organizations 142,304 320,000 44%247,305 434,500 57%
Capital Outlay 113,665 - - 69,600 0%
Contingencies 13,091 183,500 7%290 183,500 0%
Expenses Total 95,691,354 111,020,193 86%92,045,421 117,890,987 78%
Other Funds
Through October 31, 2022, the SSA #9 Fund is showing a negative fund and cash balance of
$205,811.
Through October 31, 2022, the Capital Improvements Fund is showing a fund balance of $3,057,101
and a cash balance of $10,370,711. The fund continues to spend down Series 2021 and Series 2020
bond proceeds. The fund saw a significant decrease in fund balance due to the booking of expenses
for projects that have been completed, but invoices not received from IDOT
Through October 31, 2022, the Crown Construction fund is showing fund and cash balance
of $5,433,057. The fund continues to spend down balances from bond proceeds and gifts from the
Friends of Robert Crown.
Through October 31, 2022, the Insurance Fund is showing a negative fund balance of $4,913,553 and
a negative cash balance of $1,659,360. 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 October 31, 2022 year-to-date financial information and reports
which to the best of my knowledge appear accurate and complete.
Revenue and expenses in Capital Outlay. One concern is the fact that 2022 GO Bonds have not been
issued for projects planned in this fund. These projects have been drawing on the existing fund
balance until these bonds are issued.
Through October 31, 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 October 31, 2022. Expenses in the Solid Waste fund are in line with the budget.
Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget
100 GENERAL FUND
Revenue
Other Taxes 49,357,785 48,775,000 101%59,109,817 51,925,000 114%
Property Taxes 28,305,773 28,298,539 100%16,178,435 28,774,164 56%
Interfund Transfers 7,721,742 9,149,103 84%7,313,088 8,775,706 83%
Charges for Services 7,536,240 9,357,875 81%8,871,354 8,491,325 104%
Licenses, Permits and Fees 7,272,094 8,085,550 90%7,855,558 8,085,550 97%
Fines and Forfeitures 2,792,289 4,123,500 68%3,196,912 3,723,500 86%
Intergovernmental Revenue 2,698,522 1,584,942 170%6,603,012 5,961,342 111%
Other Revenue 998,477 1,593,100 63%1,765,378 2,118,100 83%
Interest Income 26,862 55,000 49%421,289 55,000 766%
Revenue Total 106,709,785 111,022,609 96%111,314,842 117,909,687 94%
Expenses
12 LEGISLATIVE 795 - - -
13 CITY COUNCIL 422,805 556,166 76%526,493 579,384 91%
14 CITY CLERK 164,392 178,795 92%248,860 343,573 72%
15 CITY MANAGER'S OFFICE 5,114,485 6,004,835 85%5,330,730 6,232,882 86%
17 LAW 424,863 576,892 74%795,134 970,341 82%
19 ADMINISTRATIVE SERVICES 8,537,368 10,360,246 82%9,917,988 11,449,183 87%
21 COMMUNITY DEVELOPMENT 2,716,239 3,073,829 88%2,566,089 4,488,317 57%
22 POLICE 34,329,674 39,734,286 86%22,280,851 29,280,598 76%
23 FIRE MGMT & SUPPORT 23,270,395 26,006,574 89%14,243,068 16,823,272 85%
24 HEALTH 1,641,265 1,556,420 105%2,045,036 1,453,836 141%
30 PARKS AND RECREATION 9,352,473 11,329,361 83%9,753,006 12,101,740 81%
40 PUBLIC WORKS AGENCY 9,716,601 11,642,791 83%12,250,311 13,444,799 91%
99 NON-DEPARTMENTAL 12,087,856 20,723,062 58%
Expenses Total 95,691,354 111,020,193 86%92,045,421 117,890,987 78%
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 22,787 - 315,927 -
Revenue Total 21,609,614 - 21,902,754 21,586,827 101%
Expenses
Interfund Transfers 4,800,000 - 5,375,000 8,150,000 66%
Miscellaneous 39,373 22,250,000 0%
Services and Supplies 5,417 -
Salary and Benefits 400 -
Insurance and Other Chargebacks 56,812 -
Community Sponsored Organizations 23,693 -
Capital Outlay 577,838 -
Expenses Total 4,800,000 - 6,078,534 30,400,000 20%
175 GENERAL ASSISTANCE FUND
Revenue
Property Taxes 1,310,171 1,300,000 101%736,629 1,300,000 57%
Other Revenue 2,585 27,500 9%26,183 27,500 95%
Interest Income 1,142 1,000 114%8,598 1,000 860%
Revenue Total 1,313,898 1,328,500 99%771,410 1,328,500 58%
Expenses
Services and Supplies 505,965 865,982 58%446,774 864,482 52%
Salary and Benefits 409,191 452,062 91%402,813 469,871 86%
Miscellaneous 4,676 7,000 67%4,178 7,000 60%
Expenses Total 919,833 1,325,044 69%853,765 1,341,353 64%
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 375,000 450,000 83%
Intergovernmental Revenue 209,600 125,000 168%199,915 194,000 103%
Other Revenue 2,940 2,000 147%- 2,000 0%
Interest Income 1,373 - 9,914 -
Revenue Total 3,698,913 3,687,000 100%1,759,829 3,306,000 53%
Expenses
Salary and Benefits 1,310,955 1,697,148 77%1,317,872 1,705,820 77%
Services and Supplies 329,081 1,340,243 25%283,096 1,761,183 16%
Miscellaneous 158,195 465,000 34%165,016 258,000 64%
Community Sponsored Organizations 88,125 143,333 61%489,782 143,333 342%
Insurance and Other Chargebacks 8,861 -
Expenses Total 1,895,218 3,645,724 52%2,255,765 3,868,336 58%
177 REPARATIONS FUND
Revenue
Other Revenue 31,410 - 4,105 -
Interest Income 310 - 3,153 -
Other Taxes - 400,000 0%- 400,000 0%
Revenue Total 31,720 400,000 8%7,258 400,000 2%
Expenses
Services and Supplies 1,750 - 1,869 -
Miscellaneous - 400,000 0%164,440 400,000 41%
Expenses Total 1,750 400,000 0%166,309 400,000 42%
Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget
178 SUSTAINABILITY FUND
Revenue
Licenses, Permits and Fees 383,138 -
Interfund Transfers 117,969 -
Revenue Total 501,106 -
Expenses
Services and Supplies 170,725 -
Expenses Total 170,725 -
180 GOOD NEIGHBOR FUND
Revenue
Other Revenue 1,000,000 1,000,000 100%
Interest Income 785 - 3,480 -
Revenue Total 1,000,785 1,000,000 100%3,480 -
Expenses
Interfund Transfers 414,152 380,000 109%- -
Miscellaneous 34,921 620,000 6%40,000 1,000,000 4%
Services and Supplies 385 - 282 -
Capital Outlay 28,953 -
Expenses Total 449,457 1,000,000 45%69,234 1,000,000 7%
Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget
185 LIBRARY FUND
Revenue
Property Taxes 7,254,222 7,252,000 100%4,074,340 7,252,000 56%
Intergovernmental Revenue 254,025 238,000 107%213,484 472,866 45%
Interfund Transfers 250,000 209,000 120%- 217,911 0%
Other Revenue 174,860 400,000 44%240,640 410,000 59%
Library Revenue 64,347 227,224 28%86,592 174,800 50%
Interest Income 8,688 15,000 58%47,892 15,000 319%
Fines and Forfeitures 4,509 - 3,101 -
Charges for Services 208 - 367 -
Licenses, Permits and Fees - 115,767 0%
Revenue Total 8,010,860 8,341,224 96%4,666,416 8,658,344 54%
Expenses
Salary and Benefits 4,769,282 5,910,018 81%4,548,904 6,132,692 74%
Services and Supplies 1,538,219 2,052,000 75%1,629,385 2,136,767 76%
Interfund Transfers 301,010 361,226 83%316,378 379,653 83%
Capital Outlay 1,464 8,500 17%1,000 8,500 12%
Miscellaneous - -
Expenses Total 6,609,974 8,331,744 79%6,495,666 8,657,612 75%
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%156,707 680,000 23%
Expenses Total 386,219 449,000 86%156,707 680,000 23%
200 MOTOR FUEL TAX FUND
Revenue
Intergovernmental Revenue 4,026,483 3,656,700 110%4,127,107 3,656,700 113%
Interest Income 3,900 12,000 32%56,963 12,000 475%
Revenue Total 4,030,383 3,668,700 110%4,184,070 3,668,700 114%
Expenses
Capital Outlay 1,455,452 2,284,000 64%1,667,696 3,261,000 51%
Interfund Transfers 870,820 1,044,987 83%870,823 1,044,987 83%
Services and Supplies 625,300 1,038,000 60%615,378 1,038,000 59%
Expenses Total 2,951,572 4,366,987 68%3,153,897 5,343,987 59%
205 EMERGENCY TELEPHONE (E911) FUND
Revenue
Other Taxes 1,080,391 1,321,600 82%1,466,524 1,400,000 105%
Interest Income 662 7,000 9%4,351 7,000 62%
Other Revenue 266 -
Revenue Total 1,081,319 1,328,600 81%1,470,875 1,407,000 105%
Expenses
Salary and Benefits 473,200 742,978 64%666,302 768,616 87%
Services and Supplies 227,695 374,000 61%251,977 393,700 64%
Interfund Transfers 75,000 90,000 83%75,000 90,000 83%
Insurance and Other Chargebacks 15,190 18,230 83%15,192 18,230 83%
Capital Outlay 7,796 299,163 3%41,202 450,000 9%
Expenses Total 798,881 1,524,371 52%1,049,674 1,720,546 61%
Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget
210 SPECIAL SERVICE AREA (SSA) #9
Revenue
Property Taxes 601,016 592,665 101%318,404 595,000 54%
Interest Income 7 - 75 -
Revenue Total 601,023 592,665 101%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 859,467 2,758,514 31%1,114,452 3,684,820 30%
Interest Income 209 -
Revenue Total 859,467 2,758,514 31%1,114,661 3,684,820 30%
Expenses
Community Sponsored Organizations 420,221 80,000 525%369,482 75,000 493%
Salary and Benefits 295,244 319,997 92%328,763 589,422 56%
Insurance and Other Chargebacks 281,265 150,000 188%286,213 -
Capital Outlay 127,730 - 143,779 -
Miscellaneous 44,363 1,700,000 3%19,774 2,515,000 1%
Services and Supplies 22,552 506,200 4%28,769 506,200 6%
Expenses Total 1,191,375 2,756,197 43%1,176,780 3,685,622 32%
Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget
220 CDBG LOAN FUND
Revenue
Other Revenue 102,538 110,000 93%68,093 100,000 68%
Interest Income 649 - 3,220 -
Revenue Total 103,187 110,000 94%71,313 100,000 71%
Expenses
Services and Supplies 16,710 175,000 10%673 175,000 0%
Miscellaneous - -
Expenses Total 16,710 175,000 10%673 175,000 0%
235 NEIGHBORHOOD IMPROVEMENT
Revenue
Interest Income 20 - 90 -
Revenue Total 20 - 90 -
Expenses
Services and Supplies 9 - 7 -
Expenses Total 9 - 7 -
240 HOME FUND
Revenue
Intergovernmental Revenue 311,836 540,453 58%271,421 540,453 50%
Other Revenue 29,109 25,000 116%27,348 25,000 109%
Interest Income 67 150 45%898 150 599%
Revenue Total 341,012 565,603 60%299,667 565,603 53%
Expenses
Services and Supplies 297,616 500,565 59%266,998 500,565 53%
Salary and Benefits 53,138 63,876 83%49,209 70,681 70%
Miscellaneous 102 500 20%- 500 0%
Insurance and Other Chargebacks (2,741) - (22,685) -
Expenses Total 348,114 564,941 62%293,522 571,746 51%
Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget
250 AFFORDABLE HOUSING FUND
Revenue
Intergovernmental Revenue 325,181 658,000 49%291,261 658,000 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 6,902 5,700 121%20,433 5,700 358%
Revenue Total 444,203 914,300 49%409,610 879,300 47%
Expenses
Services and Supplies 1,225,543 2,031,050 60%77,875 2,065,050 4%
Community Sponsored Organizations 311,343 166,000 188%275,952 166,000 166%
Salary and Benefits 148,429 202,684 73%142,718 180,075 79%
Miscellaneous 17,251 102,510 17%2,991 67,500 4%
Capital Outlay 4,200 10,000 42%- 10,000 0%
Insurance and Other Chargebacks (47,471) 17,000 -279%(44,560) 17,000 -262%
Expenses Total 1,659,295 2,529,244 66%454,976 2,505,625 18%
320 DEBT SERVICE FUND
Revenue
Property Taxes 14,232,477 13,936,263 102%8,012,403 13,436,256 60%
Other Revenue 4,009,248 - - -
Interfund Transfers 997,850 1,197,401 83%1,889,201 2,267,041 83%
Interest Income 8,480 1,500 565%60,320 1,500 4021%
Revenue Total 19,248,055 15,135,164 127%9,961,924 15,704,797 63%
Expenses
Debt Service 6,970,681 15,133,666 46%2,853,260 15,690,075 18%
Services and Supplies 49,214 - 13 -
Miscellaneous 29,140 -
Expenses Total 7,019,894 15,133,666 46%2,882,413 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 1,259,481 968,000 130%688,893 1,100,000 63%
Other Revenue 19,040 5,366 355%65,404 5,366 1219%
Interest Income 5,611 400 1403%24,969 400 6242%
Revenue Total 1,284,133 973,766 132%779,266 1,105,766 70%
Expenses
Capital Outlay 391,989 500,000 78%391,989 785,000 50%
Interfund Transfers 181,760 218,113 83%331,761 398,113 83%
Services and Supplies 154,420 335,000 46%277,390 265,000 105%
Expenses Total 728,169 1,053,113 69%1,001,140 1,448,113 69%
335 WEST EVANSTON TIF FUND
Revenue
Property Taxes 1,770,998 1,237,000 143%995,839 1,450,000 69%
Other Revenue 171,504 11,000 1559%- 11,000 0%
Interest Income 4,288 4,000 107%35,338 4,000 883%
Revenue Total 1,946,790 1,252,000 155%1,031,177 1,465,000 70%
Expenses
Capital Outlay 332,637 500,000 67%1,693,443 1,765,000 96%
Services and Supplies 66,821 5,000 1336%10,818 5,000 216%
Interfund Transfers 62,500 75,000 83%62,500 75,000 83%
Miscellaneous - 200,000 0%6,613 200,000 3%
Expenses Total 461,958 780,000 59%1,773,374 2,045,000 87%
Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget
340 DEMPSTER-DODGE TIF FUND
Revenue
Property Taxes 282,948 147,000 192%158,329 160,000 99%
Interest Income 412 - 3,527 -
Revenue Total 283,360 147,000 193%161,856 160,000 101%
Expenses
Interfund Transfers 140,770 168,923 83%143,194 171,833 83%
Services and Supplies 465 2,000 23%1,333 2,000 67%
Expenses Total 141,235 170,923 83%144,528 173,833 83%
345 CHICAGO-MAIN TIF
Revenue
Property Taxes 1,133,476 879,000 129%671,852 1,000,000 67%
Interest Income 2,390 - 12,302 -
Other Revenue - 1,130,000 0%
Revenue Total 1,135,865 2,009,000 57%684,154 1,000,000 68%
Expenses
Capital Outlay 1,155,641 1,130,000 102%68,245 1,090,000 6%
Interfund Transfers 219,040 262,843 83%220,636 264,763 83%
Services and Supplies 477 5,000 10%2,562 5,000 51%
Miscellaneous - 250,000 0%
Expenses Total 1,375,158 1,397,843 98%291,442 1,609,763 18%
350 SPECIAL SERVICE AREA (SSA) #6
Revenue
Property Taxes 220,256 221,000 100%122,429 221,000 55%
Interest Income 15 500 3%1,024 -
Revenue Total 220,271 221,500 99%123,453 221,000 56%
Expenses
Services and Supplies 7,549 221,500 3%- 221,000 0%
Expenses Total 7,549 221,500 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 139,121 154,800 90%81,991 142,000 58%
Interest Income 78 - 262 -
Revenue Total 139,199 154,800 90%82,252 142,000 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 48,851 60,200 81%34,437 60,200 57%
Interest Income 11,197 - 47 -
Revenue Total 60,048 60,200 100%34,484 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 20,171 -
Miscellaneous 50 -
Expenses Total 20,221 -
Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget
415 CAPITAL IMPROVEMENTS FUND
Revenue
Other Revenue 8,894,097 7,645,000 116%858,613 12,253,000 7%
Intergovernmental Revenue 331,168 -
Charges for Services 184,676 - 34,812 -
Interest Income 11,532 - 66,048 -
Interfund Transfers 956,470 -
Revenue Total 9,421,473 7,645,000 123%1,915,943 12,253,000 16%
Expenses
Capital Outlay 3,881,149 9,705,000 40%8,741,856 16,455,000 53%
Services and Supplies 1,394,024 - 1,575,057 -
Salary and Benefits 580,269 696,766 83%- -
Miscellaneous 147,466 -
Expenses Total 5,855,442 10,401,766 56%10,464,380 16,455,000 64%
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 10,218 - 57,469 -
Revenue Total 3,210,218 1,000,000 321%657,469 1,000,000 66%
Expenses
Capital Outlay 1,738,582 1,000,000 174%154,518 800,000 19%
Services and Supplies 6,319 - 49,712 -
Interfund Transfers - 637,500 0%750,000 900,000 83%
Expenses Total 1,744,902 1,637,500 107%954,230 1,700,000 56%
Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget
417 CROWN COMMUNITY CTR MAINTENANCE
Revenue
Interfund Transfers 145,830 175,000 83%145,833 175,000 83%
Revenue Total 145,830 175,000 83%145,833 175,000 83%
Expenses
Capital Outlay 34,951 -
Expenses Total 34,951 -
420 SPECIAL ASSESSMENT FUND
Revenue
Other Taxes 61,250 125,000 49%268,693 125,000 215%
Interest Income 12,899 30,000 43%29,445 30,000 98%
Other Revenue (1,110) -
Revenue Total 73,039 155,000 47%298,138 155,000 192%
Expenses
Interfund Transfers 407,770 489,314 83%387,448 464,938 83%
Services and Supplies 50 - 50 -
Capital Outlay - 500,000 0%213,113 650,000 33%
Expenses Total 407,820 989,314 41%600,612 1,114,938 54%
Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget
505 PARKING SYSTEM FUND
Revenue
Charges for Services 6,560,762 10,133,725 65%7,249,356 8,873,975 82%
Intergovernmental Revenue 950,000 - 1,916,667 2,300,000 83%
Other Revenue 327,866 1,404,700 23%233,474 486,700 48%
Interest Income 18,630 20,000 93%31,671 20,000 158%
Licenses, Permits and Fees 375 - 375 -
Revenue Total 7,857,632 11,558,425 68%9,431,543 11,680,675 81%
Expenses
Services and Supplies 3,114,146 4,484,316 69%3,472,239 4,550,316 76%
Interfund Transfers 2,610,320 3,132,390 83%2,620,745 3,132,390 84%
Salary and Benefits 1,220,239 1,435,962 85%1,144,617 1,637,273 70%
Insurance and Other Chargebacks 292,920 351,502 83%292,918 351,502 83%
Capital Outlay 141,788 1,750,000 8%1,268,394 2,025,000 63%
Debt Service 28,215 47,164 60%18,950 72,900 26%
Miscellaneous - 50,000 0%11,235 50,000 22%
Expenses Total 7,407,628 11,251,334 66%8,829,098 11,819,381 75%
Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget
510 WATER FUND
Revenue
Charges for Services 16,979,576 23,006,700 74%18,475,936 23,443,200 79%
Other Revenue 5,050,797 19,629,150 26%3,769,651 29,834,150 13%
Intergovernmental Revenue 3,000,000 -
Licenses, Permits and Fees 62,409 50,000 125%34,613 50,000 69%
Interest Income 36,898 70,000 53%106,467 70,000 152%
Revenue Total 25,129,680 42,755,850 59%22,386,668 53,397,350 42%
Expenses
Salary and Benefits 4,792,794 5,927,918 81%4,715,396 6,004,605 79%
Debt Service 4,101,969 2,318,294 177%1,323,992 3,596,365 37%
Interfund Transfers 3,524,640 4,229,559 83%4,635,555 4,229,559 110%
Services and Supplies 2,502,781 4,793,710 52%2,459,362 5,347,760 46%
Insurance and Other Chargebacks 1,301,621 1,539,653 85%1,344,825 1,585,843 85%
Capital Outlay 21,950 24,200 91%200,482 164,400 122%
Miscellaneous 8,580 15,000 57%264,564 15,000 1764%
Contingencies - 1,000 0%9 1,000 1%
Expenses Total 16,254,335 18,849,334 86%14,944,185 20,944,532 71%
513 WATER DEPR IMPRV &EXTENSION FUND
Expenses
Capital Outlay 6,421,612 24,068,000 27%16,100,441 33,036,000 49%
Services and Supplies 207,967 1,500,000 14%1,090,141 3,465,000 31%
Interfund Transfers (1,110,923) -
Expenses Total 6,629,579 25,568,000 26%16,079,659 36,501,000 44%
Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget
515 SEWER FUND
Revenue
Charges for Services 8,395,877 10,375,408 81%7,910,227 10,113,594 78%
Interest Income 3,496 25,000 14%15,341 25,000 61%
Other Revenue (5,387) 2,001,000 0%- 2,001,000 0%
Revenue Total 8,393,986 12,401,408 68%7,925,567 12,139,594 65%
Expenses
Debt Service 3,841,139 5,195,191 74%2,783,873 3,772,691 74%
Salary and Benefits 1,116,431 1,425,266 78%1,091,615 1,383,914 79%
Services and Supplies 921,572 1,484,650 62%1,339,081 1,471,800 91%
Interfund Transfers 712,820 855,375 83%725,970 871,164 83%
Insurance and Other Chargebacks 276,880 332,255 83%293,492 352,190 83%
Capital Outlay 120,195 3,343,000 4%692,871 3,538,100 20%
Miscellaneous 500 1,500 33%74,209 1,500 4947%
Expenses Total 6,989,536 12,637,237 55%7,001,112 11,391,359 61%
520 SOLID WASTE FUND
Revenue
Charges for Services 3,473,168 4,516,450 77%3,715,277 4,516,450 82%
Property Taxes 1,332,500 1,332,500 100%666,250 1,332,500 50%
Licenses, Permits and Fees 212,375 297,000 72%288,235 297,000 97%
Other Revenue 132,134 122,000 108%182,113 122,000 149%
Interfund Transfers 1,000,000 -
Revenue Total 5,150,177 6,267,950 82%5,851,874 6,267,950 93%
Expenses
Services and Supplies 2,933,950 3,778,926 78%2,963,914 3,786,776 78%
Salary and Benefits 1,206,512 1,405,702 86%1,269,907 1,492,909 85%
Capital Outlay 421,169 505,000 83%160,920 525,000 31%
Interfund Transfers 251,670 302,000 83%708,137 302,000 234%
Miscellaneous 7,534 10,000 75%8,790 15,000 59%
Expenses Total 4,820,836 6,001,628 80%5,111,668 6,121,685 84%
Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget
600 FLEET SERVICES FUND
Revenue
Charges for Services 2,589,530 3,127,440 83%2,589,533 3,127,440 83%
Other Revenue 2,720 69,000 4%15,102 69,000 22%
Interest Income - 1,000 0%- 1,000 0%
Revenue Total 2,592,250 3,197,440 81%2,604,635 3,197,440 81%
Expenses
Services and Supplies 1,416,935 2,034,507 70%1,905,795 2,034,507 94%
Salary and Benefits 957,069 1,148,166 83%1,050,894 1,276,621 82%
Capital Outlay 20,128 -
Insurance and Other Chargebacks 17,718 - 900 -
Expenses Total 2,411,850 3,182,673 76%2,957,589 3,311,128 89%
Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget
601 EQUIPMENT REPLACEMENT FUND
Revenue
Intergovernmental Revenue 850,000 - 1,333,333 1,600,000 83%
Charges for Services 187,390 224,885 83%191,404 224,885 85%
Other Revenue 160,294 1,060,217 15%859,574 960,217 90%
Interest Income 160 - 42 -
Revenue Total 1,197,844 1,285,102 93%2,384,354 2,785,102 86%
Expenses
Capital Outlay 1,160,750 1,600,000 73%2,331,803 2,750,000 85%
Services and Supplies 70 - 6 -
Debt Service 8,188 -
Expenses Total 1,160,820 1,600,000 73%2,339,997 2,750,000 85%
605 INSURANCE FUND
Revenue
Other Revenue 8,381,601 10,402,039 81%8,515,791 11,248,243 76%
Insurance 7,524,257 8,890,677 85%7,498,626 8,827,914 85%
Workers Compensation and Liability 1,224,133 1,475,000 83%650,449 825,000 79%
Charges for Services 7,171 - 16,447 -
Revenue Total 17,137,162 20,767,716 83%16,681,313 20,901,157 80%
Expenses
Insurance and Other Chargebacks 13,239,983 16,641,267 80%13,678,977 16,957,400 81%
Services and Supplies 1,595,671 2,914,200 55%3,327,309 2,994,200 111%
Salary and Benefits 510,814 662,620 77%89,398 4,751 1882%
Expenses Total 15,346,469 20,218,087 76%17,095,685 19,956,351 86%