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HomeMy WebLinkAbout2022.11 November Monthly Report To: Luke Stowe, City Manager From: Hitesh Desai, CFO/City Treasurer Subject: November 2022 Monthly Financial Report Date: December 23, 2022 Please find attached the unaudited financial statements as of November 30, 2022. A summary by fund for revenues, expenditures, fund and cash balances is as follows: City of Evanston Cash & Investment Summary by Fund November 30, 2022 Fund #Fund Revenue Expense Net Fund Balance Cash Balance 100 General 120,447,755 100,508,839 19,938,916 51,484,960 47,415,065 170 American Rescue Plan 21,995,212 6,584,468 15,410,744 15,437,289 32,224,116 175 General Assistance 773,414 931,976 (158,562) 451,756 451,756 176 Human Services 1,921,875 2,428,515 (506,640) 1,525,295 1,525,295 177 Reparations 8,712 219,506 (210,793) 294,921 294,921 178 Sustainability 583,535 206,997 376,538 376,538 455,844 180 Good Neighbor 4,610 139,261 (134,651) 767,512 767,512 185 Library 4,778,859 7,082,878 (2,304,019) 1,215,597 1,068,850 186 Library Debt Service 253,313 119,322 133,991 135,134 135,134 187 Library Capital Improvement FD - 170,259 (170,259) 707,867 707,867 200 MFT 4,465,842 3,809,749 656,093 5,736,916 5,459,928 205 E911 1,473,024 1,445,273 27,751 1,562,238 1,196,649 210 Special Service Area (SSA) #9 319,430 317,540 1,890 (204,860) (204,860) 215 CDBG 1,468,334 1,545,603 (77,269) (16,446) (16,446) 220 CD Loan 73,624 18,705 54,919 365,850 365,850 235 Neighborhood Improvement 120 8 112 22,255 22,255 240 Home 319,314 313,866 5,448 31,184 31,184 250 Affordable Housing 601,022 489,090 111,933 2,584,876 2,732,742 320 Debt Service 10,172,990 2,874,779 7,298,211 8,750,782 8,097,325 330 Howard Ridge 792,423 1,870,273 (1,077,850) 1,595,716 2,261,563 335 West Evanston 1,038,406 1,881,246 (842,840) 2,430,374 2,409,365 340 Dempster-Dodge-TIF 162,882 160,396 2,486 327,490 327,490 345 Chicago Main-TIF 688,084 316,603 371,481 1,323,008 1,323,008 350 Special Service Area (SSA) #6 123,813 - 123,813 125,592 125,592 355 Special Service Area (SSA) #7 82,354 77,075 5,279 13,993 13,993 360 Special Service Area (SSA) #8 34,505 30,517 3,988 7,206 7,206 365 Five-Fifth TIF 25,668 (25,668) (25,668) (25,668) 415 Capital Improvements 1,964,831 11,317,003 (9,352,173) 2,253,365 9,566,975 416 Crown Construction 674,448 1,029,250 (354,802) 5,375,016 5,375,016 417 Crown Community CTR Maintenance 160,417 34,951 125,466 475,462 475,462 420 Special Assessment 310,150 901,025 (590,876) 1,542,720 1,542,720 505 Parking 10,288,176 9,727,434 560,742 1,291,808 969,202 510-513 Water 29,247,218 34,183,752 (4,936,534) 9,098,970 7,845,484 515 Sewer 8,823,213 9,076,229 (253,016) 5,349,886 3,993,794 520 Solid Waste 6,508,214 5,668,384 839,829 1,297,598 174,057 600 Fleet 2,863,589 3,329,834 (466,246) 252,370 (1,109,827) 601 Equipment Replacement 3,346,726 2,457,278 889,449 905,763 905,764 605 Insurance 18,317,234 18,722,769 (405,535) (4,904,717) (1,650,523) 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 November 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 November 30, 2022 with a fund balance of $51,484,960 and cash balance of $47,415,065. The attached financials show General Fund revenues at 102% of budget and expenses at 85% 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 795.00 0.00 0.00 0.00 13 CITY COUNCIL 471,231.77 556,165.60 85%580,565.86 579,384.00 100% 14 CITY CLERK 178,808.40 178,794.66 100%271,122.26 343,573.00 79% 15 CITY MANAGER'S OFFICE 5,563,343.68 6,004,834.63 93%6,776,452.77 6,232,882.39 109% 17 LAW 472,926.91 576,892.00 82%856,185.21 970,341.14 88% 19 ADMINISTRATIVE SERVICES 9,374,197.34 10,360,246.39 90%10,857,861.94 11,449,182.64 95% 21 COMMUNITY DEVELOPMENT 2,947,285.96 3,073,829.11 96%2,904,741.85 4,488,316.71 65% 22 POLICE 36,526,627.14 39,734,285.59 92%24,525,147.61 29,280,597.55 84% 23 FIRE MGMT & SUPPORT 24,613,875.02 26,006,574.05 95%15,544,895.75 16,823,271.83 92% 24 HEALTH 1,771,553.81 1,556,419.50 114%2,254,296.43 1,453,836.00 155% 30 PARKS AND RECREATION 10,044,547.98 11,329,360.87 89%10,596,657.13 12,101,740.47 88% 40 PUBLIC WORKS AGENCY 10,544,871.39 11,642,790.99 91%13,253,056.01 13,444,799.45 99% 99 NON-DEPARTMENTAL 12,087,856.49 20,723,062.00 58% Expenses Total 102,510,064 111,020,193 92%100,508,839 117,890,987 85% Interfund Transfers are over budget YTD due to unbudgeted transfers that occurred in 2022 approved by City Council. Transfers includes 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 November 30, 2022, Police had spent 96% of budget for overtime, and Fire had spent 94% of the annual budget. Overtime Expenses 2021 Actual 2022 Budget 2022 YTD % Budget Police $1,550,896 $ 1,509,073 $1,449,867 96% Fire $1,359,388 $ 959,956 $904,913 94% Enterprise Funds Parking Fund revenues through November 30, 2022, are at 88% of budget and expenses are at 82%. 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 November 30, 2022, overall the Water Fund operating revenues and expenses 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. One concern is the fact that 2022 GO Bonds have General Fund 2021 YTD Actual 2021 Budget % of Budget 2022 YTD Actual 2022 Budget % of Budget Expenses Salary and Benefits 62,504,433 68,210,034 92%63,173,414 74,503,722 85% Insurance and Other Chargebacks 25,212,062 25,368,239 99%15,627,679 24,383,062 64% Services and Supplies 11,232,479 13,313,796 84%15,657,843 15,131,213 103% Interfund Transfers 2,791,228 3,045,000 92%4,796,718 2,595,000 185% Miscellaneous 468,548 579,625 81%943,782 590,390 160% Community Sponsored Organizations 171,026 320,000 53%301,972 434,500 69% Capital Outlay 113,665 - 6,667 69,600 10% Contingencies 16,623 183,500 9%763 183,500 0% Expenses Total 102,510,064 111,020,193 92%100,508,839 117,890,987 85% 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 November 30, 2022, overall, the Sewer Fund operating revenues and expenses are in line with the budget. During September, the Solid Waste Fund received a $1,000,000 transfer from the General Fund resulting in higher revenues as of November 30, 2022. Expenses in the Solid Waste fund are in line with the budget. Other Funds Through November 30, 2022, the SSA #9 Fund is showing a negative fund balance and cash balance of $204,860. Through November 30, 2022, the Capital Improvements Fund is showing a fund balance of $2,253,365 and a cash balance of $9,566,975. 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 November 30, 2022, the Crown Construction fund is showing fund and cash balance of $5,375,016. The fund continues to spend down balances from bond proceeds and gifts from the Friends of Robert Crown. Through November 30, 2022, the Insurance Fund is showing a negative fund balance of $4,904,717 and a negative cash balance of $1,650,523. 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 November 30, 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 55,001,719 48,775,000 113% 64,286,377 51,925,000 124% Property Taxes 28,496,720 28,298,539 101% 16,178,435 28,774,164 56% Interfund Transfers 8,452,501 9,149,103 92% 8,044,397 8,775,706 92% Charges for Services 8,101,591 9,357,875 87% 9,663,853 8,491,325 114% Licenses, Permits and Fees 7,888,678 8,085,550 98% 9,449,414 8,085,550 117% Fines and Forfeitures 3,231,681 4,123,500 78% 3,575,951 3,723,500 96% Intergovernmental Revenue 2,926,260 1,584,942 185% 6,867,946 5,961,342 115% Other Revenue 1,127,869 1,593,100 71% 1,848,343 2,118,100 87% Interest Income 29,120 55,000 53% 533,040 55,000 969% Revenue Total 115,256,139 111,022,609 104% 120,447,755 117,909,687 102% Expenses 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 12 LEGISLATIVE 795.00 0.00 0.00 0.00 13 CITY COUNCIL 471,231.77 556,165.60 85% 580,565.86 579,384.00 100% 14 CITY CLERK 178,808.40 178,794.66 100% 271,122.26 343,573.00 79% 15 CITY MANAGER'S OFFICE 5,563,343.68 6,004,834.63 93% 6,776,452.77 6,232,882.39 109% 17 LAW 472,926.91 576,892.00 82% 856,185.21 970,341.14 88% 19 ADMINISTRATIVE SERVICES 9,374,197.34 10,360,246.39 90% 10,857,861.94 11,449,182.64 95% 21 COMMUNITY DEVELOPMENT 2,947,285.96 3,073,829.11 96% 2,904,741.85 4,488,316.71 65% 22 POLICE 36,526,627.14 39,734,285.59 92% 24,525,147.61 29,280,597.55 84% 23 FIRE MGMT & SUPPORT 24,613,875.02 26,006,574.05 95% 15,544,895.75 16,823,271.83 92% 24 HEALTH 1,771,553.81 1,556,419.50 114% 2,254,296.43 1,453,836.00 155% 30 PARKS AND RECREATION 10,044,547.98 11,329,360.87 89% 10,596,657.13 12,101,740.47 88% 40 PUBLIC WORKS AGENCY 10,544,871.39 11,642,790.99 91% 13,253,056.01 13,444,799.45 99% 99 NON-DEPARTMENTAL 12,087,856.49 20,723,062.00 58% Expenses Total 102,510,064 111,020,193 92% 100,508,839 117,890,987 85% 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 24,679 - 408,385 - Revenue Total 21,611,506 - 21,995,212 21,586,827 102% Expenses Interfund Transfers 4,800,000 - 5,700,000 8,150,000 70% Miscellaneous 37,681 22,250,000 0% Services and Supplies 13,654 - Salary and Benefits 400 - Insurance and Other Chargebacks 56,812 - Community Sponsored Organizations 23,693 - Capital Outlay 752,228 - Expenses Total 4,800,000 - 6,584,468 30,400,000 22% 175 GENERAL ASSISTANCE FUND Revenue Property Taxes 1,317,477 1,300,000 101% 736,629 1,300,000 57% Other Revenue 2,585 27,500 9% 26,183 27,500 95% Interest Income 1,297 1,000 130% 10,602 1,000 1060% Revenue Total 1,321,359 1,328,500 99% 773,414 1,328,500 58% Expenses Services and Supplies 552,257 865,982 64% 487,167 864,482 56% Salary and Benefits 445,799 452,062 99% 440,631 469,871 94% Miscellaneous 4,676 7,000 67% 4,178 7,000 60% Expenses Total 1,002,732 1,325,044 76% 931,976 1,341,353 69% 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 412,500 450,000 92% Intergovernmental Revenue 215,433 125,000 172% 246,593 194,000 127% Other Revenue 2,940 2,000 147% 113,068 2,000 5653% Interest Income 1,495 - 12,214 - Revenue Total 3,742,367 3,687,000 102% 1,921,875 3,306,000 58% Expenses Salary and Benefits 1,427,224 1,697,148 84% 1,440,388 1,705,820 84% Services and Supplies 332,438 1,340,243 25% 285,614 1,761,183 16% Miscellaneous 160,428 465,000 35% 183,564 258,000 71% Community Sponsored Organizations 88,125 143,333 61% 518,948 143,333 362% Insurance and Other Chargebacks 8,861 - Expenses Total 2,017,078 3,645,724 55% 2,428,515 3,868,336 63% 177 REPARATIONS FUND Revenue Other Revenue 32,960 - 4,605 - Interest Income 351 - 4,107 - Other Taxes - 400,000 0% - 400,000 0% Revenue Total 33,311 400,000 8% 8,712 400,000 2% Expenses Services and Supplies 1,922 - 2,037 - Miscellaneous - 400,000 0% 217,469 400,000 54% Expenses Total 1,922 400,000 0% 219,506 400,000 55% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 178 SUSTAINABILITY FUND Revenue Licenses, Permits and Fees 465,567 - Interfund Transfers 117,969 - Revenue Total 583,535 - Expenses Services and Supplies 206,997 - Expenses Total 206,997 - 180 GOOD NEIGHBOR FUND Revenue Other Revenue 1,000,000 1,000,000 100% Interest Income 849 - 4,610 - Revenue Total 1,000,849 1,000,000 100% 4,610 - Expenses Interfund Transfers 414,152 380,000 109% - - Miscellaneous 34,921 620,000 6% 40,000 1,000,000 4% Services and Supplies 417 - 308 - Capital Outlay 98,953 - Expenses Total 449,489 1,000,000 45% 139,261 1,000,000 14% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 185 LIBRARY FUND Revenue Property Taxes 7,294,496 7,252,000 101% 4,074,340 7,252,000 56% Intergovernmental Revenue 280,594 238,000 118% 223,484 472,866 47% Interfund Transfers 250,000 209,000 120% - 217,911 0% Other Revenue 232,217 400,000 58% 320,185 410,000 78% Library Revenue 73,184 227,224 32% 96,510 174,800 55% Interest Income 9,566 15,000 64% 60,854 15,000 406% Fines and Forfeitures 4,509 - 3,101 - Charges for Services 244 - 386 - Licenses, Permits and Fees - 115,767 0% Revenue Total 8,144,810 8,341,224 98% 4,778,859 8,658,344 55% Expenses Salary and Benefits 5,170,672 5,910,018 87% 4,965,904 6,132,692 81% Services and Supplies 1,674,801 2,052,000 82% 1,766,459 2,136,767 83% Interfund Transfers 331,111 361,226 92% 348,015 379,653 92% Miscellaneous 1,500 - 1,500 - Capital Outlay 1,464 8,500 17% 1,000 8,500 12% Expenses Total 7,179,548 8,331,744 86% 7,082,878 8,657,612 82% 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% 170,259 680,000 25% Expenses Total 386,219 449,000 86% 170,259 680,000 25% 200 MOTOR FUEL TAX FUND Revenue Intergovernmental Revenue 4,296,632 3,656,700 118% 4,392,256 3,656,700 120% Interest Income 4,321 12,000 36% 73,586 12,000 613% Revenue Total 4,300,953 3,668,700 117% 4,465,842 3,668,700 122% Expenses Capital Outlay 1,455,452 2,284,000 64% 2,195,002 3,261,000 67% Interfund Transfers 957,902 1,044,987 92% 957,905 1,044,987 92% Services and Supplies 646,241 1,038,000 62% 656,842 1,038,000 63% Expenses Total 3,059,595 4,366,987 70% 3,809,749 5,343,987 71% 205 EMERGENCY TELEPHONE (E911) FUND Revenue Other Taxes 1,204,424 1,321,600 91% 1,466,524 1,400,000 105% Interest Income 697 7,000 10% 6,500 7,000 93% Other Revenue 266 - Revenue Total 1,205,386 1,328,600 91% 1,473,024 1,407,000 105% Expenses Salary and Benefits 521,203 742,978 70% 715,355 768,616 93% Services and Supplies 292,449 374,000 78% 349,396 393,700 89% Capital Outlay 249,520 299,163 83% 279,811 450,000 62% Interfund Transfers 82,500 90,000 92% 82,500 90,000 92% Insurance and Other Chargebacks 16,709 18,230 92% 16,711 18,230 92% Miscellaneous 500 - 1,500 - Expenses Total 1,162,882 1,524,371 76% 1,445,273 1,720,546 84% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 210 SPECIAL SERVICE AREA (SSA) #9 Revenue Property Taxes 603,007 592,665 102% 319,355 595,000 54% Interest Income 28 - 75 - Revenue Total 603,035 592,665 102% 319,430 595,000 54% Expenses Services and Supplies 595,125 575,000 104% 317,540 575,000 55% Expenses Total 595,125 575,000 104% 317,540 575,000 55% 215 CDBG FUND Revenue Intergovernmental Revenue 1,193,907 2,758,514 43% 1,467,460 3,684,820 40% Interest Income 874 - Revenue Total 1,193,907 2,758,514 43% 1,468,334 3,684,820 40% Expenses Community Sponsored Organizations 448,609 80,000 561% 404,482 75,000 539% Salary and Benefits 320,528 319,997 100% 365,225 589,422 62% Insurance and Other Chargebacks 281,265 150,000 188% 286,213 - Capital Outlay 225,711 - 310,439 - Miscellaneous 134,218 1,700,000 8% 150,100 2,515,000 6% Services and Supplies 22,558 506,200 4% 29,144 506,200 6% Expenses Total 1,432,888 2,756,197 52% 1,545,603 3,685,622 42% 220 CDBG LOAN FUND Revenue Other Revenue 171,845 110,000 156% 69,444 100,000 69% Interest Income 699 - 4,180 - Revenue Total 172,545 110,000 157% 73,624 100,000 74% Expenses Services and Supplies 44,370 175,000 25% 18,652 175,000 11% Miscellaneous - - 54 - Expenses Total 44,370 175,000 25% 18,705 175,000 11% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 235 NEIGHBORHOOD IMPROVEMENT Revenue Interest Income 21 - 120 - Revenue Total 21 - 120 - Expenses Services and Supplies 10 - 8 - Expenses Total 10 - 8 - 240 HOME FUND Revenue Intergovernmental Revenue 332,684 540,453 62% 288,616 540,453 53% Other Revenue 33,673 25,000 135% 29,755 25,000 119% Interest Income 82 150 55% 943 150 628% Revenue Total 366,440 565,603 65% 319,314 565,603 56% Expenses Services and Supplies 316,939 500,565 63% 284,739 500,565 57% Salary and Benefits 55,510 63,876 87% 51,813 70,681 73% Miscellaneous 102 500 20% - 500 0% Insurance and Other Chargebacks (2,741) - (22,685) - Expenses Total 369,809 564,941 65% 313,866 571,746 55% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 250 AFFORDABLE HOUSING FUND Revenue Intergovernmental Revenue 431,740 658,000 66% 291,261 658,000 44% Other Revenue 128,750 175,600 73% 129,583 140,600 92% Other Taxes 15,453 75,000 21% 152,880 75,000 204% Interest Income 7,174 5,700 126% 27,298 5,700 479% Revenue Total 583,117 914,300 64% 601,022 879,300 68% Expenses Services and Supplies 1,239,217 2,031,050 61% 90,580 2,065,050 4% Community Sponsored Organizations 311,343 166,000 188% 288,736 166,000 174% Salary and Benefits 159,326 202,684 79% 150,913 180,075 84% Miscellaneous 18,463 102,510 18% 3,420 67,500 5% 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 1,685,078 2,529,244 67% 489,090 2,505,625 20% 320 DEBT SERVICE FUND Revenue Property Taxes 14,306,129 13,936,263 103% 8,012,403 13,436,256 60% Other Revenue 4,008,218 - - - Interfund Transfers 1,097,635 1,197,401 92% 2,078,121 2,267,041 92% Interest Income 10,174 1,500 678% 82,466 1,500 5498% Revenue Total 19,422,156 15,135,164 128% 10,172,990 15,704,797 65% Expenses Debt Service 6,970,681 15,133,666 46% 2,853,260 15,690,075 18% Services and Supplies 55,516 - 16 - Miscellaneous 21,504 - Expenses Total 7,026,197 15,133,666 46% 2,874,779 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% 690,959 1,100,000 63% Other Revenue 22,987 5,366 428% 68,904 5,366 1284% Interest Income 6,057 400 1514% 32,560 400 8140% Revenue Total 1,288,525 973,766 132% 792,423 1,105,766 72% Expenses Capital Outlay 391,989 500,000 78% 1,224,848 785,000 156% Interfund Transfers 199,936 218,113 92% 364,937 398,113 92% Services and Supplies 154,421 335,000 46% 280,488 265,000 106% Expenses Total 746,346 1,053,113 71% 1,870,273 1,448,113 129% 335 WEST EVANSTON TIF FUND Revenue Property Taxes 1,774,424 1,237,000 143% 995,839 1,450,000 69% Other Revenue 171,504 11,000 1559% - 11,000 0% Interest Income 5,071 4,000 127% 42,567 4,000 1064% Revenue Total 1,951,000 1,252,000 156% 1,038,406 1,465,000 71% Expenses Capital Outlay 332,637 500,000 67% 1,791,968 1,765,000 102% Interfund Transfers 68,750 75,000 92% 68,750 75,000 92% Services and Supplies 66,826 5,000 1337% 13,915 5,000 278% Miscellaneous - 200,000 0% 6,613 200,000 3% Expenses Total 468,213 780,000 60% 1,881,246 2,045,000 92% 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 496 - 4,553 - Revenue Total 283,444 147,000 193% 162,882 160,000 102% Expenses Interfund Transfers 154,847 168,923 92% 157,514 171,833 92% Services and Supplies 465 2,000 23% 2,882 2,000 144% Expenses Total 155,312 170,923 91% 160,396 173,833 92% 345 CHICAGO-MAIN TIF Revenue Property Taxes 1,207,608 879,000 137% 671,852 1,000,000 67% Interest Income 2,649 - 16,232 - Other Revenue - 1,130,000 0% Revenue Total 1,210,256 2,009,000 60% 688,084 1,000,000 69% Expenses Capital Outlay 1,295,769 1,130,000 115% 68,245 1,090,000 6% Interfund Transfers 240,944 262,843 92% 242,699 264,763 92% Services and Supplies 478 5,000 10% 5,659 5,000 113% Miscellaneous - 250,000 0% Expenses Total 1,537,191 1,397,843 110% 316,603 1,609,763 20% 350 SPECIAL SERVICE AREA (SSA) #6 Revenue Property Taxes 221,511 221,000 100% 122,429 221,000 55% Interest Income 66 500 13% 1,384 - Revenue Total 221,578 221,500 100% 123,813 221,000 56% Expenses Services and Supplies 223,914 221,500 101% - 221,000 0% Expenses Total 223,914 221,500 101% - 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 144,157 154,800 93% 82,052 142,000 58% Interest Income 94 - 302 - Revenue Total 144,251 154,800 93% 82,354 142,000 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 49,464 60,200 82% 34,437 60,200 57% Interest Income 11,204 - 68 - Revenue Total 60,668 60,200 101% 34,505 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 25,618 - Miscellaneous 50 - Expenses Total 25,668 - Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 415 CAPITAL IMPROVEMENTS FUND Revenue Other Revenue 8,891,143 7,645,000 116% 891,716 12,253,000 7% Intergovernmental Revenue 340,579 - Charges for Services 168,706 - 33,442 - Interest Income 13,445 - 83,202 - Interfund Transfers 956,470 - Revenue Total 9,413,873 7,645,000 123% 1,964,831 12,253,000 16% Expenses Capital Outlay 4,500,387 9,705,000 46% 9,260,703 16,455,000 56% Services and Supplies 1,465,187 - 1,936,962 - Salary and Benefits 637,985 696,766 92% - - Miscellaneous 119,338 - Expenses Total 6,603,560 10,401,766 63% 11,317,003 16,455,000 69% 416 CROWN CONSTRUCTION FUND Revenue Other Revenue 2,800,000 1,000,000 280% 600,000 1,000,000 60% Intergovernmental Revenue 1,000,000 - Interest Income 11,195 - 74,448 - Revenue Total 3,811,195 1,000,000 381% 674,448 1,000,000 67% Expenses Capital Outlay 1,739,957 1,000,000 174% 154,532 800,000 19% Services and Supplies 13,824 - 49,717 - Interfund Transfers - 637,500 0% 825,000 900,000 92% Expenses Total 1,753,782 1,637,500 107% 1,029,250 1,700,000 61% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 417 CROWN COMMUNITY CTR MAINTENANCE Revenue Interfund Transfers 160,413 175,000 92% 160,417 175,000 92% Revenue Total 160,413 175,000 92% 160,417 175,000 92% Expenses Capital Outlay 34,951 - Expenses Total 34,951 - 420 SPECIAL ASSESSMENT FUND Revenue Other Taxes 62,553 125,000 50% 275,540 125,000 220% Interest Income 13,173 30,000 44% 34,609 30,000 115% Other Revenue (1,110) - Revenue Total 74,616 155,000 48% 310,150 155,000 200% Expenses Interfund Transfers 448,547 489,314 92% 426,193 464,938 92% Capital Outlay 121,748 500,000 24% 474,777 650,000 73% Services and Supplies 55 - 55 - Expenses Total 570,350 989,314 58% 901,025 1,114,938 81% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 505 PARKING SYSTEM FUND Revenue Charges for Services 6,986,548 10,133,725 69% 7,892,008 8,873,975 89% Intergovernmental Revenue 950,000 - 2,108,333 2,300,000 92% Other Revenue 333,351 1,404,700 24% 246,037 486,700 51% Interest Income 23,534 20,000 118% 41,422 20,000 207% Licenses, Permits and Fees 375 - 375 - Revenue Total 8,293,808 11,558,425 72% 10,288,176 11,680,675 88% Expenses Services and Supplies 3,391,077 4,484,316 76% 3,784,412 4,550,316 83% Interfund Transfers 2,871,352 3,132,390 92% 2,881,777 3,132,390 92% Salary and Benefits 1,330,178 1,435,962 93% 1,247,951 1,637,273 76% Insurance and Other Chargebacks 322,212 351,502 92% 322,210 351,502 92% Capital Outlay 141,788 1,750,000 8% 1,463,843 2,025,000 72% Debt Service 28,215 47,164 60% 18,950 72,900 26% Miscellaneous 300 50,000 1% 8,291 50,000 17% Expenses Total 8,085,121 11,251,334 72% 9,727,434 11,819,381 82% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 510 WATER FUND Revenue Charges for Services 18,719,384 23,006,700 81% 19,945,999 23,443,200 85% Other Revenue 5,042,213 19,629,150 26% 9,100,806 29,834,150 31% Intergovernmental Revenue 3,000,000 - Licenses, Permits and Fees 57,596 50,000 115% 83,786 50,000 168% Interest Income 42,332 70,000 60% 116,627 70,000 167% Revenue Total 26,861,526 42,755,850 63% 29,247,218 53,397,350 55% Expenses Salary and Benefits 5,224,979 5,927,918 88% 5,139,691 6,004,605 86% Debt Service 4,203,912 2,318,294 181% 1,425,935 3,596,365 40% Interfund Transfers 3,877,104 4,229,559 92% 4,988,018 4,229,559 118% Services and Supplies 2,729,145 4,793,710 57% 2,855,409 5,347,760 53% Insurance and Other Chargebacks 1,430,828 1,539,653 93% 1,479,947 1,585,843 93% Capital Outlay 21,950 24,200 91% 200,482 164,400 122% Miscellaneous 9,180 15,000 61% 243,754 15,000 1625% Contingencies - 1,000 0% 9 1,000 1% Expenses Total 17,497,099 18,849,334 93% 16,333,244 20,944,532 78% 513 WATER DEPR IMPRV &EXTENSION FUND Expenses Capital Outlay 6,927,904 24,068,000 29% 17,706,213 33,036,000 54% Services and Supplies 236,437 1,500,000 16% 1,255,217 3,465,000 36% Interfund Transfers (1,110,923) - Expenses Total 7,164,341 25,568,000 28% 17,850,508 36,501,000 49% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 515 SEWER FUND Revenue Charges for Services 9,410,842 10,375,408 91% 8,804,352 10,113,594 87% Interest Income 4,278 25,000 17% 18,861 25,000 75% Other Revenue (8,009) 2,001,000 0% - 2,001,000 0% Revenue Total 9,407,111 12,401,408 76% 8,823,213 12,139,594 73% Expenses Debt Service 4,865,460 5,195,191 94% 3,500,558 3,772,691 93% Salary and Benefits 1,221,200 1,425,266 86% 1,173,421 1,383,914 85% Services and Supplies 952,717 1,484,650 64% 1,562,534 1,471,800 106% Interfund Transfers 784,102 855,375 92% 798,567 871,164 92% Insurance and Other Chargebacks 304,568 332,255 92% 322,841 352,190 92% Capital Outlay 191,049 3,343,000 6% 1,663,546 3,538,100 47% Miscellaneous 500 1,500 33% 54,761 1,500 3651% Expenses Total 8,319,596 12,637,237 66% 9,076,229 11,391,359 80% 520 SOLID WASTE FUND Revenue Charges for Services 4,119,222 4,516,450 91% 4,363,193 4,516,450 97% Property Taxes 1,332,500 1,332,500 100% 666,250 1,332,500 50% Licenses, Permits and Fees 226,100 297,000 76% 296,273 297,000 100% Other Revenue 133,617 122,000 110% 182,479 122,000 150% Interest Income 20 - Interfund Transfers 1,000,000 - Revenue Total 5,811,440 6,267,950 93% 6,508,214 6,267,950 104% Expenses Services and Supplies 3,038,396 3,778,926 80% 3,335,707 3,786,776 88% Salary and Benefits 1,317,994 1,405,702 94% 1,377,118 1,492,909 92% Capital Outlay 424,409 505,000 84% 212,180 525,000 40% Interfund Transfers 276,837 302,000 92% 733,303 302,000 243% Miscellaneous 8,217 10,000 82% 10,077 15,000 67% Expenses Total 5,065,853 6,001,628 84% 5,668,384 6,121,685 93% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 600 FLEET SERVICES FUND Revenue Charges for Services 2,848,483 3,127,440 91% 2,848,487 3,127,440 91% Other Revenue 7,611 69,000 11% 15,102 69,000 22% Interest Income - 1,000 0% - 1,000 0% Revenue Total 2,856,094 3,197,440 89% 2,863,589 3,197,440 90% Expenses Services and Supplies 1,608,741 2,034,507 79% 2,181,679 2,034,507 107% Salary and Benefits 1,046,188 1,148,166 91% 1,146,356 1,276,621 90% Capital Outlay 22,159 - Insurance and Other Chargebacks 18,168 - 900 - Miscellaneous 600 - 900 - Expenses Total 2,695,855 3,182,673 85% 3,329,834 3,311,128 101% 601 EQUIPMENT REPLACEMENT FUND Revenue Intergovernmental Revenue 850,000 - 1,466,667 1,600,000 92% Charges for Services 206,129 224,885 92% 220,443 224,885 98% Other Revenue 160,294 1,060,217 15% 859,574 960,217 90% Interest Income 188 - 42 - Interfund Transfers 800,000 - Revenue Total 1,216,611 1,285,102 95% 3,346,726 2,785,102 120% Expenses Capital Outlay 1,412,700 1,600,000 88% 2,449,084 2,750,000 89% Services and Supplies 84 - 6 - Debt Service 8,188 - Expenses Total 1,412,784 1,600,000 88% 2,457,278 2,750,000 89% Funds 2021 Actual YTD 2021 Budget % of Budget 2022 Actual YTD 2022 Budget % of Budget 605 INSURANCE FUND Revenue Other Revenue 9,200,897 10,402,039 88% 9,363,120 11,248,243 83% Insurance 8,275,554 8,890,677 93% 8,224,718 8,827,914 93% Workers Compensation and Liability 1,340,800 1,475,000 91% 712,949 825,000 86% Charges for Services 7,171 - 16,447 - Revenue Total 18,824,421 20,767,716 91% 18,317,234 20,901,157 88% Expenses Insurance and Other Chargebacks 14,618,605 16,641,267 88% 15,113,353 16,957,400 89% Services and Supplies 1,753,534 2,914,200 60% 3,513,362 2,994,200 117% Salary and Benefits 556,521 662,620 84% 96,055 4,751 2022% Miscellaneous 300 - Expenses Total 16,928,960 20,218,087 84% 18,722,769 19,956,351 94%