HomeMy WebLinkAbout2023.05 May Monthly Report
To: Luke Stowe, City Manager
From: Hitesh Desai, CFO/City Treasurer
Subject: May 2023 Monthly Financial Report
Date: June 30, 2023
Please find attached the unaudited financial statements as of May 31, 2023. A summary by fund for revenues, expenditures, fund and cash
balances is as follows:
City of Evanston
Cash & Investment Summary by Fund
May 31, 2023
Fund #Fund Revenue Expense Net Fund Balance Cash Balance
100 General 58,615,579 60,796,945 (2,181,366) 55,695,618 52,335,317
170 American Rescue Plan 572,197 1,097,085 (524,887) 6,284 30,720,490
175 General Assistance 710,772 438,417 272,355 1,258,742 1,258,742
176 Human Services 1,669,401 1,118,704 550,697 3,614,758 3,614,758
177 Reparations 1,154,525 58,198 1,096,327 1,344,862 1,344,862
178 Sustainability 307,117 114,976 192,141 576,734 576,734
180 Good Neighbor 7,322 300,080 (292,758) 440,655 440,655
185 Library 4,091,588 3,118,746 972,842 4,983,447 4,983,352
186 Library Debt Service 253,956 - 253,956 256,738 256,738
187 Library Capital Improvement FD - 292,464 (292,464) 411,925 411,925
200 MFT 1,381,192 216,836 1,164,356 6,622,323 6,317,456
205 E911 496,817 581,528 (84,710) 1,399,657 1,032,656
210 Special Service Area (SSA) #9 523,934 - 523,934 323,948 323,948
215 CDBG 113,309 312,500 (199,192) (139,869) (139,869)
220 CD Loan 50,696 44,502 6,194 385,444 385,444
235 Neighborhood Improvement 252 3 249 22,544 22,544
240 Home 11,761 24,672 (12,911) (6,058) (6,058)
250 Affordable Housing 143,668 226,034 (82,365) 2,519,998 2,668,232
320 Debt Service 8,183,520 (7,645) 8,191,165 10,156,974 10,713,687
330 Howard Ridge 685,075 452,715 232,360 2,328,709 2,429,120
335 West Evanston 846,643 611,947 234,696 2,698,693 2,698,693
340 Dempster-Dodge-TIF 128,296 93,707 34,590 407,602 407,602
345 Chicago Main-TIF 681,710 171,388 510,322 2,204,000 2,204,000
350 Special Service Area (SSA) #6 123,163 (117,144) 240,306 244,861 466,723
355 Special Service Area (SSA) #7 77,967 - 77,967 90,403 90,403
360 Special Service Area (SSA) #8 33,679 - 33,679 38,207 38,207
365 Five-Fifth TIF 215,293 (215,293) (351,194) (351,194)
415 Capital Improvements 3,712,415 1,317,498 2,394,917 4,361,809 10,320,059
416 Crown Construction 94,471 485,846 (391,375) 4,913,956 4,913,956
417 Crown Community CTR Maintenance 87,498 - 87,498 577,543 577,543
420 Special Assessment 119,815 241,290 (121,475) 1,321,376 1,321,376
505 Parking 3,712,594 4,157,167 (444,573) (335,166) 383,287
510-513 Water 11,903,885 6,816,854 5,087,031 22,843,378 8,951,205
515 Sewer 3,557,254 3,061,766 495,489 8,705,269 5,872,440
520 Solid Waste 2,641,460 2,122,708 518,752 3,027,793 1,603,287
600 Fleet 1,625,994 1,444,677 181,318 525,272 (1,015,772)
601 Equipment Replacement 463,805 986,939 (523,134) 1,660,783 431,218
605 Insurance 9,378,678 8,212,017 1,166,661 (1,030,536) (1,161,257)
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 May 31, 2023. 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 City has received its first installment of property tax payments for FY 2023 with the second
installment anticipated later this summer.
Income Taxes receipts for FY 2023 slightly trail FY 2022 returns but remains well above prior years
largely due to inflation and an increase in Evanston’s population in the 2020 Census. The City relies
on the Illinois Municipal League to project this revenue and their latest projections from January 2023
show $155.85 per capita.
Like income tax, sales taxes have outpaced pre-pandemic amounts due to inflation. Inflation continues
to level out but at a slower pace than expected. The City has received three months of Sales Taxes and
Home Rule Sales Taxes and returns are in line with the amounts received in Q1 2022.
The unaudited financials as of May 31, 2023 show the General Fund with a fund balance of
$55,695,618 and cash balance of $52,335,317. The attached financials show both General Fund
revenues (at 46%) and expenses (at 48%) slightly higher than budget. General Fund Revenues are
higher mainly because of first installment of Property tax money received in March and May.
Revenue 2019 YTD 2020 YTD 2021 YTD 2022 YTD 2023 YTD 2023 Budget
STATE INCOME TAX 3,897,047 3,207,643 4,681,054 6,338,778 5,685,905 11,500,000
PROPERTY TAXES 5,565,162 4,186,342 5,431,974 4,582,433 4,993,343 9,057,297
SALES TAX - BASIC 4,039,929 3,741,902 4,019,339 4,550,842 4,740,332 11,000,000
SALES TAX - HOME RULE 2,418,493 2,445,342 2,789,534 3,366,505 3,535,072 8,000,000
RECREATION PROGRAM FEES 3,150,104 1,393,649 2,904,459 3,450,814 3,534,076 5,371,375
BUILDING PERMITS 2,392,436 2,662,874 2,800,777 1,839,732 2,160,573 4,225,100
LIQUOR TAX 1,327,415 1,140,828 1,126,045 1,361,962 1,549,398 3,000,000
TICKET FINES-PARKING 1,534,052 639,744 981,228 1,330,690 1,358,965 3,000,000
AMBULANCE SERVICE 897,369 986,868 679,660 1,649,001 1,350,258 2,100,000
PERSONAL PROPERTY REPLACEMENT TAX 387,675 - 476,593 1,933,880 1,308,508 2,250,000
STATE USE TAX 800,044 900,153 1,184,620 1,146,550 1,208,846 2,650,000
Top General Fund Revenues YTD
General Fund Expenses by Category
Salary and Benefits are in line with the budget through May. Insurances and other chargebacks are
higher mainly because of a one-time transfer of reserves from the General Fund to the Police and Fire
Pension Funds. Interfund transfers are at 123% of budget due to a transfer of $3.3 million to the
Capital Improvement Fund to cover overages on four capital projects. Unlike other transfers that are
smoothed out throughout the year, these transfers were completed all at once.
The budget planned for a 4.5% increase for all employees and included a 4% reduction to account for
city-wide vacancies. In January, the City reached an agreement with the Police Department that has
resulted in an 18% increase for Police Officer salaries and 14% increase to Sergeant salaries in 2023.
Negotiations with Fire were finalized in March with a 11% increase for Firefighters. The AFSCME
contract is still being finalized that will also likely result in wage increases higher than budgeted levels.
Through May 31, 2023, Police spent 42% of budget for overtime, and Fire spent 46% of the annual
budget.
Overtime
Expenses
2022 Actual 2023 Budget 2023 YTD % Budget
Police $1,570,628 $ 1,566,349 $657,604 42%
Fire $950,226 $ 959,956 $446,295 46%
Enterprise Funds
Parking Fund revenues and expenses are at 37% through May 31, 2023.
Through May 31, 2023, 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 2023 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 May 31, 2023, the Sewer & Solid Waste Funds operating revenues and expenses came in
below budget.
Other Funds
Through May 31, 2023, the SSA #9 Fund is showing a fund and cash balance of $323,948. There was
a February 2023 transfer from the General Fund to SSA #9 in the amount of $206,750.
General Fund 2023 Budget 2023 YTD Actual % of Budget 2022 Budget 2022 YTD Actual % of Budget
Expenses
Salary and Benefits 75,558,278 32,465,918 43%74,503,722 28,967,288 39%
Insurance and Other Chargebacks 28,934,436 17,626,702 61%24,383,062 13,467,657 55%
Services and Supplies 16,965,457 5,294,789 31%15,131,213 4,591,290 30%
Interfund Transfers 4,248,750 5,219,474 123%2,595,000 1,199,218 46%
Miscellaneous 617,822 7,983 1%590,390 220,134 37%
Community Sponsored Organizations 694,500 83,213 12%434,500 84,468 19%
Capital Outlay 598,372 96,267 16%183,500 - 0%
Contingencies 120,000 2,599 2%69,600 - 0%
Expenses Total 127,737,614 60,796,945 48%117,890,987 48,530,056 41%
Through May 31, 2023, the Capital Improvements Fund is showing a fund balance of $4,361,809 and
a cash balance of $10,320,059. 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 as well as deferred issuance
of 2022 and 2023 GO Bonds. Several projects have been approved by City Council at higher than
budgeted amounts and have used General Fund cash balance totaling $3,264,226. These transfers
from the General Fund to CIP is reflected in the May financials.
Through May 31, 2023, the Crown Construction fund is showing fund and cash balance of $4,913,956.
This cash balance is useful to fund any major needs of the Robert Crown center.
Through May 31, 2023, the Insurance Fund is showing a negative fund balance of $1,030,536 and a
negative cash balance of $1,161,257.
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 May 31, 2023 year-to-date financial information and reports which
to the best of my knowledge appear accurate and complete.
Funds 2023 Budget 2023 Actual YTD % of Budget 2022 Budget 2022 Actual YTD % of Budget
100 GENERAL FUND
Revenue
Other Taxes 56,570,000 26,394,343 47%51,925,000 28,596,655 55%
Property Taxes 29,047,402 15,589,708 54%28,774,164 15,877,224 55%
Charges for Services 8,785,075 5,260,036 60%8,491,325 5,674,891 67%
Intergovernmental Revenue 3,116,184 1,358,726 44%5,961,342 3,864,399 65%
Interfund Transfers 7,733,949 3,866,970 50%8,775,706 3,656,544 42%
Licenses, Permits and Fees 7,543,450 3,546,333 47%8,085,550 3,407,916 42%
Fines and Forfeitures 3,632,500 1,576,945 43%3,723,500 1,507,083 40%
Other Revenue 11,254,054 468,672 4%2,118,100 1,357,237 64%
Interest Income 55,000 553,847 1007%55,000 78,542 143%
Revenue Total 127,737,614 58,615,579 46%117,909,687 64,020,492 54%
Expenses
13 CITY COUNCIL 658,324 228,693 35%579,384 242,656 42%
14 CITY CLERK 360,108 145,490 40%343,573 89,984 26%
15 CITY MANAGER'S OFFICE 8,143,075 5,835,005 72%6,232,882 2,013,562 32%
17 LAW 988,558 348,300 35%970,341 345,085 36%
19 ADMINISTRATIVE SERVICES 12,537,670 4,767,772 38%11,449,183 4,561,688 40%
21 COMMUNITY DEVELOPMENT 4,183,421 1,426,393 34%4,488,317 1,179,867 26%
22 POLICE 29,214,097 14,056,424 48%29,280,598 11,588,388 40%
23 FIRE MGMT & SUPPORT 18,689,924 8,396,467 45%16,823,272 7,133,289 42%
24 HEALTH 1,413,058 765,332 54%1,453,836 804,957 55%
30 PARKS AND RECREATION 12,751,313 3,864,097 30%12,101,740 3,477,871 29%
40 PUBLIC WORKS AGENCY 13,708,631 5,267,275 38%13,444,799 5,192,919 39%
99 NON-DEPARTMENTAL 25,089,436 15,695,696 63%20,723,062 11,899,791 57%
Expenses Total 127,737,614 60,796,945 48%117,890,987 48,530,056 41%
Funds 2023 Budget 2023 Actual YTD % of Budget 2022 Budget 2022 Actual YTD % of Budget
170 AMERICAN RESCUE PLAN
Revenue
Interest Income - 572,197 - 18,671
Intergovernmental Revenue 21,586,827 - 0%
Revenue Total - 572,197 21,586,827 18,671 0%
Expenses
Interfund Transfers 2,600,000 - 0%8,150,000 3,395,833 42%
Capital Outlay 800,000 386,328 48%- 7,500
Miscellaneous 18,500,000 282,987 2%22,250,000 3,244 0%
Services and Supplies - 276,253 - -
Salary and Benefits - 148,975
Community Sponsored Organizations - 2,542
Insurance and Other Chargebacks 850,000 - 0%
Expenses Total 22,750,000 1,097,085 5%30,400,000 3,406,577 11%
175 GENERAL ASSISTANCE FUND
Revenue
Property Taxes 1,300,000 692,352 53%1,300,000 724,404 56%
Other Revenue 27,500 - 0%27,500 25,713 94%
Interest Income 1,000 18,419 1842%1,000 1,328 133%
Revenue Total 1,328,500 710,772 54%1,328,500 751,445 57%
Expenses
Services and Supplies 864,482 226,901 26%864,482 226,396 26%
Salary and Benefits 469,278 206,831 44%469,871 196,824 42%
Contingencies 19,460 - 0%
Miscellaneous 7,000 4,685 67%7,000 - 0%
Expenses Total 1,360,220 438,417 32%1,341,353 423,220 32%
Funds 2023 Budget 2023 Actual YTD % of Budget 2022 Budget 2022 Actual YTD % of Budget
176 HUMAN SERVICES FUND
Revenue
Property Taxes 3,110,000 1,555,000 50%3,110,000 1,550,000 50%
Intergovernmental Revenue 114,000 86,018 75%194,000 120,472 62%
Interest Income - 20,383 - 1,972
Other Revenue 2,000 8,000 400%2,000 - 0%
Revenue Total 3,226,000 1,669,401 52%3,306,000 1,672,444 51%
Expenses
Salary and Benefits 2,296,809 763,976 33%1,705,820 587,252 34%
Community Sponsored Organizations 60,000 257,713 430%143,333 53,400 37%
Miscellaneous 213,000 62,484 29%258,000 52,197 20%
Services and Supplies 1,804,973 34,531 2%1,761,183 51,724 3%
Contingencies 76,476 - 0%
Expenses Total 4,451,258 1,118,704 25%3,868,336 744,573 19%
177 REPARATIONS FUND
Revenue
Other Revenue - 433 - 3,025
Interest Income - 4,331 - 356
Other Taxes 3,400,000 1,149,761 34%400,000 - 0%
Revenue Total 3,400,000 1,154,525 34%400,000 3,381 1%
Expenses
Miscellaneous 3,400,000 57,365 2%400,000 61,422 15%
Services and Supplies - 833 - 931
Expenses Total 3,400,000 58,198 2%400,000 62,353 16%
178 SUSTAINABILITY FUND
Revenue
Interfund Transfers 700,000 100,002 14%- 117,969
Licenses, Permits and Fees 500,000 202,578 41%
Interest Income - 4,537
Revenue Total 1,200,000 307,117 26%- 117,969
Expenses
Services and Supplies 546,000 70,476 13%
Salary and Benefits 256,893 44,500 17%
Expenses Total 802,893 114,976 14%
Funds 2023 Budget 2023 Actual YTD % of Budget 2022 Budget 2022 Actual YTD % of Budget
180 GOOD NEIGHBOR FUND
Revenue
Interest Income - 7,322 - 840
Revenue Total - 7,322 - 840
Expenses
Miscellaneous - 225,000 1,000,000 30,000 3%
Capital Outlay - 75,000 - 850
Services and Supplies - 80 - 175
Interfund Transfers 85,000 - 0%- -
Expenses Total 85,000 300,080 353%1,000,000 31,025 3%
185 LIBRARY FUND
Revenue
Property Taxes 7,535,472 3,837,581 51%7,252,000 4,007,676 55%
Other Revenue 405,000 81,511 20%410,000 125,604 31%
Library Revenue 155,394 32,178 21%174,800 82,380 47%
Intergovernmental Revenue 209,866 49,366 24%472,866 23,130 5%
Interest Income 21,600 90,792 420%15,000 6,243 42%
Charges for Services 400 161 40%- 182
Interfund Transfers 250,000 - 0%217,911 - 0%
Licenses, Permits and Fees 115,767 - 0%
Revenue Total 8,577,732 4,091,588 48%8,658,344 4,245,215 49%
Expenses
Salary and Benefits 6,116,078 2,238,821 37%6,132,692 2,151,603 35%
Services and Supplies 2,247,673 726,240 32%2,136,767 723,359 34%
Interfund Transfers 305,325 152,658 50%379,653 158,189 42%
Miscellaneous - 63,824
Capital Outlay 1,500 - 0%8,500 - 0%
Insurance and Other Chargebacks - 1,027
Contingencies 277,466 - 0%
Expenses Total 8,948,042 3,118,746 35%8,657,612 3,096,975 36%
186 LIBRARY DEBT SERVICE FUND
Revenue
Property Taxes 507,913 253,953 50%506,625 253,313 50%
Revenue Total 507,913 - 0%506,625 253,313 50%
Expenses
Debt Service 507,913 - 0%506,625 - 0%
Expenses Total 507,913 - 0%506,625 - 0%
Funds 2023 Budget 2023 Actual YTD % of Budget 2022 Budget 2022 Actual YTD % of Budget
187 LIBRARY CAPITAL IMPROVEMENT FD
Revenue
Other Revenue 950,000 - 0%480,000 - 0%
Revenue Total 950,000 - 0%480,000 - 0%
Expenses
Capital Outlay 950,000 292,464 31%680,000 104,032 15%
Expenses Total 950,000 292,464 31%680,000 104,032 15%
200 MOTOR FUEL TAX FUND
Revenue
Intergovernmental Revenue 2,700,000 1,319,976 49%3,656,700 2,021,342 55%
Interest Income 12,000 61,217 510%12,000 7,112 59%
Revenue Total 2,712,000 1,381,192 51%3,668,700 2,028,454 55%
Expenses
Interfund Transfers 1,044,987 435,411 42%
Services and Supplies 1,038,000 184,712 18%1,038,000 361,176 35%
Capital Outlay 2,778,600 32,124 1%3,261,000 33,560 1%
Salary and Benefits 325,000 - 0%
Expenses Total 4,141,600 216,836 5%5,343,987 830,147 16%
205 EMERGENCY TELEPHONE (E911) FUND
Revenue
Other Taxes 1,400,000 485,375 35%1,400,000 599,867 43%
Interest Income 7,000 11,443 163%7,000 872 12%
Revenue Total 1,407,000 496,817 35%1,407,000 600,739 43%
Expenses
Salary and Benefits 726,389 319,791 44%768,616 323,530 42%
Services and Supplies 355,000 164,876 46%393,700 160,306 41%
Interfund Transfers 90,000 45,000 50%90,000 37,500 42%
Capital Outlay 450,000 42,291 9%450,000 35,188 8%
Insurance and Other Chargebacks 19,142 9,570 50%18,230 7,596 42%
Contingencies 31,669 - 0%
Expenses Total 1,672,200 581,528 35%1,720,546 564,121 33%
Funds 2023 Budget 2023 Actual YTD % of Budget 2022 Budget 2022 Actual YTD % of Budget
210 SPECIAL SERVICE AREA (SSA) #9
Revenue
Property Taxes 595,000 315,569 53%595,000 317,607 53%
Interest Income - 1,615 - 75
Interfund Transfers 206,750 206,750 100%
Revenue Total 801,750 523,934 65%595,000 317,682 53%
Expenses
Services and Supplies 575,000 - 0%575,000 317,540 55%
Expenses Total 575,000 - 0%575,000 317,540 55%
215 CDBG FUND
Revenue
Intergovernmental Revenue 3,629,000 111,487 3%3,684,820 110,178 3%
Interest Income - 1,822 - 90
Revenue Total 3,629,000 113,309 3%3,684,820 110,268 3%
Expenses
Salary and Benefits 676,384 174,904 26%589,422 156,222 27%
Community Sponsored Organizations 75,000 43,460 58%75,000 110,136 147%
Services and Supplies 307,200 5,836 2%506,200 5,274 1%
Miscellaneous 2,576,376 3,696 0%2,515,000 3,724 0%
Capital Outlay - 84,605
Contingencies 26,075 - 0%
Expenses Total 3,661,035 312,500 9%3,685,622 275,356 7%
220 CDBG LOAN FUND
Revenue
Other Revenue 100,000 41,203 41%100,000 64,653 65%
Interest Income - 9,493 - 461
Revenue Total 100,000 50,696 51%100,000 65,114 65%
Expenses
Services and Supplies 325,000 44,502 14%175,000 - 0%
Expenses Total 325,000 44,502 14%175,000 - 0%
Funds 2023 Budget 2023 Actual YTD % of Budget 2022 Budget 2022 Actual YTD % of Budget
235 NEIGHBORHOOD IMPROVEMENT
Revenue
Interest Income - 252 - 21
Revenue Total - 252 - 21
Expenses
Services and Supplies - 3 - 4
Expenses Total - 3 - 4
240 HOME FUND
Revenue
Intergovernmental Revenue 650,000 - 0%540,453 214,228 40%
Other Revenue 25,000 11,410 46%25,000 18,345 73%
Interest Income 150 351 234%150 111 74%
Revenue Total 675,150 11,761 2%565,603 232,684 41%
Expenses
Services and Supplies 582,266 615 0%500,565 238,035 48%
Salary and Benefits 65,798 24,056 37%70,681 26,595 38%
Contingencies 4,774 - 0%
Miscellaneous 2,000 - 0%500 - 0%
Expenses Total 654,838 24,672 4%571,746 264,631 46%
250 AFFORDABLE HOUSING FUND
Revenue
Intergovernmental Revenue 145,000 28,760 20%658,000 174,092 26%
Other Revenue 130,600 64,583 49%140,600 65,000 46%
Interest Income 4,500 50,325 1118%5,700 1,797 32%
Other Taxes 50,000 - 0%75,000 - 0%
Revenue Total 330,100 143,668 44%879,300 240,888 27%
Expenses
Community Sponsored Organizations 166,000 28,760 17%166,000 169,810 102%
Salary and Benefits 130,126 29,445 23%180,075 75,049 42%
Services and Supplies 1,565,000 167,043 11%2,065,050 32,950 2%
Insurance and Other Chargebacks 12,000 - 0%17,000 4,097 24%
Miscellaneous 53,500 786 1%67,500 2,991 4%
Capital Outlay 10,000 - 0%
Expenses Total 1,926,626 226,034 12%2,505,625 284,897 11%
Funds 2023 Budget 2023 Actual YTD % of Budget 2022 Budget 2022 Actual YTD % of Budget
320 DEBT SERVICE FUND
Revenue
Property Taxes 12,878,258 6,939,775 54%13,436,256 7,875,650 59%
Interfund Transfers 2,918,969 1,159,488 40%2,267,041 944,600 42%
Interest Income 10,000 84,257 843%1,500 6,293 420%
Other Revenue - -
Revenue Total 15,807,227 8,437,476 53%15,704,797 8,826,543 56%
Expenses
Miscellaneous - (7,662) - 16,505
Services and Supplies 6,600 17 0%
Debt Service 15,797,123 - 0%15,690,075 - 0%
Expenses Total 15,803,723 (7,645) 0%15,690,075 16,505 0%
330 HOWARD-RIDGE TIF FUND
Revenue
Property Taxes 1,100,000 630,474 57%1,100,000 675,975 61%
Other Revenue 5,000 17,500 350%5,366 21,921 409%
Interest Income 10,000 37,100 371%400 2,623 656%
Revenue Total 1,115,000 685,075 61%1,105,766 700,519 63%
Expenses
Interfund Transfers 395,913 197,958 50%398,113 165,880 42%
Services and Supplies 250,000 122,390 49%265,000 1,694 1%
Capital Outlay 785,000 10,000 1%785,000 - 0%
Miscellaneous - 122,367
Expenses Total 1,430,913 452,715 32%1,448,113 167,574 12%
335 WEST EVANSTON TIF FUND
Revenue
Property Taxes 1,450,000 804,439 55%1,450,000 963,720 66%
Interest Income 5,000 42,203 844%4,000 3,164 79%
Other Revenue 10,000 - 0%11,000 - 0%
Revenue Total 1,465,000 846,643 58%1,465,000 966,885 66%
Expenses
Interfund Transfers 75,000 37,500 50%75,000 31,250 42%
Services and Supplies 5,000 12,535 251%5,000 3,406 68%
Capital Outlay 3,660,000 1,912 0%1,765,000 17 0%
Miscellaneous 200,000 560,000 280%200,000 - 0%
Expenses Total 3,940,000 611,947 16%2,045,000 34,673 2%
Funds 2023 Budget 2023 Actual YTD % of Budget 2022 Budget 2022 Actual YTD % of Budget
340 DEMPSTER-DODGE TIF FUND
Revenue
Property Taxes 180,000 121,726 68%160,000 155,622 97%
Interest Income 1,000 6,570 657%- 358
Revenue Total 181,000 128,296 71%160,000 155,980 97%
Expenses
Interfund Transfers 174,483 87,240 50%171,833 71,597 42%
Services and Supplies 2,000 6,467 323%2,000 26 1%
Expenses Total 176,483 93,707 53%173,833 71,623 41%
345 CHICAGO-MAIN TIF
Revenue
Property Taxes 1,000,000 650,452 65%1,000,000 632,880 63%
Interest Income 2,500 31,258 1250%- 1,146
Other Revenue 1,880,000 - 0%
Revenue Total 2,882,500 681,710 24%1,000,000 634,026 63%
Expenses
Interfund Transfers 271,355 135,678 50%264,763 110,318 42%
Capital Outlay 2,469,000 3,178 0%1,090,000 25,341 2%
Services and Supplies 5,000 12,532 251%5,000 30 1%
Miscellaneous 250,000 20,000 8%250,000 - 0%
Expenses Total 2,995,355 171,388 6%1,609,763 135,690 8%
350 SPECIAL SERVICE AREA (SSA) #6
Revenue
Property Taxes 221,000 118,344 54%221,000 122,429 55%
Interest Income 250 4,819 1927%- 83
Revenue Total 221,250 123,163 56%221,000 122,512 55%
Expenses
Services and Supplies 220,000 (117,144) -53%221,000 - 0%
Expenses Total 220,000 (117,144) -53%221,000 - 0%
355 SPECIAL SERVICE AREA (SSA) #7
Revenue
Property Taxes 142,000 77,003 54%142,000 81,741 58%
Interest Income 200 964 482%- 109
Revenue Total 142,200 77,967 55%142,000 81,850 58%
Expenses
Services and Supplies 140,000 - 0%140,000 77,075 55%
Expenses Total 140,000 - 0%140,000 77,075 55%
Funds 2023 Budget 2023 Actual YTD % of Budget 2022 Budget 2022 Actual YTD % of Budget
360 SPECIAL SERVICE AREA (SSA) #8
Revenue
Property Taxes 60,200 33,287 55%60,200 32,204 53%
Interest Income - 391 - 0
Revenue Total 60,200 33,679 56%60,200 32,204 53%
Expenses
Services and Supplies 60,200 - 0%60,200 30,517 51%
Expenses Total 60,200 - 0%60,200 30,517 51%
365 FIVE FIFTH TIF FUND
Expenses
Capital Outlay - 177,091
Services and Supplies 100,000 6,465 6%
Miscellaneous - 31,737
Expenses Total 100,000 215,293 215%
415 CAPITAL IMPROVEMENTS FUND
Revenue
Other Revenue 17,350,000 45,505 0%12,253,000 572,853 5%
Interest Income - 80,184 - 14,188
Charges for Services - 9,837
Intergovernmental Revenue 4,592,500 322,500 7%
Interfund Transfers 85,000 3,264,226 3840%
Revenue Total 22,027,500 3,712,415 17%12,253,000 596,879 5%
Expenses
Capital Outlay 22,492,500 1,010,987 4%16,455,000 572,556 3%
Services and Supplies - 339,294 - 427,494
Miscellaneous - (32,782) - 48,358
Salary and Benefits - -
Expenses Total 22,492,500 1,317,498 6%16,455,000 1,048,409 6%
Funds 2023 Budget 2023 Actual YTD % of Budget 2022 Budget 2022 Actual YTD % of Budget
416 CROWN CONSTRUCTION FUND
Revenue
Other Revenue 1,000,000 - 0%1,000,000 600,000 60%
Interest Income 10,000 94,471 945%- 8,329
Revenue Total 1,010,000 94,471 9%1,000,000 608,329 61%
Expenses
Interfund Transfers 945,000 472,500 50%900,000 375,000 42%
Services and Supplies - 25 - 17,775
Capital Outlay 200,000 - 0%800,000 2,255 0%
Miscellaneous - 13,321
Expenses Total 1,145,000 485,846 42%1,700,000 395,030 23%
417 CROWN COMMUNITY CTR MAINTENANCE
Revenue
Interfund Transfers 175,000 87,498 50%175,000 72,917 42%
Revenue Total 175,000 87,498 50%175,000 72,917 42%
Expenses
Capital Outlay 175,000 - 0%- 34,951
Expenses Total 175,000 - 0%- 34,951
420 SPECIAL ASSESSMENT FUND
Revenue
Other Taxes 125,000 92,039 74%125,000 59,594 48%
Interest Income 30,000 27,775 93%30,000 5,038 17%
Revenue Total 155,000 119,815 77%155,000 64,632 42%
Expenses
Interfund Transfers 455,360 227,676 50%464,938 193,724 42%
Capital Outlay 375,000 13,589 4%650,000 11,440 2%
Services and Supplies - 25 - 25
Expenses Total 830,360 241,290 29%1,114,938 205,189 18%
Funds 2023 Budget 2023 Actual YTD % of Budget 2022 Budget 2022 Actual YTD % of Budget
505 PARKING SYSTEM FUND
Revenue
Charges for Services 8,308,975 3,516,691 42%8,873,975 3,277,405 37%
Intergovernmental Revenue 1,100,000 - 0%2,300,000 958,333 42%
Other Revenue 486,700 161,475 33%486,700 114,006 23%
Interest Income 20,000 34,429 172%20,000 6,597 33%
Licenses, Permits and Fees - 75
Revenue Total 9,915,675 3,712,594 37%11,680,675 4,356,417 37%
Expenses
Services and Supplies 4,340,316 1,678,146 39%4,550,316 1,601,440 35%
Interfund Transfers 3,132,390 1,566,192 50%3,132,390 1,305,163 42%
Salary and Benefits 1,649,107 599,678 36%1,637,273 583,407 36%
Capital Outlay 1,600,000 131,180 8%2,025,000 322,264 16%
Insurance and Other Chargebacks 369,077 184,925 50%351,502 146,459 42%
Miscellaneous 50,000 (2,954) -6%50,000 6,363 13%
Debt Service 76,150 - 0%72,900 - 0%
Contingencies 67,432 - 0%
Expenses Total 11,284,472 4,157,167 37%11,819,381 3,965,096 34%
510 WATER FUND
Revenue
Charges for Services 24,378,734 9,009,383 37%23,443,200 8,622,924 37%
Other Revenue 51,039,150 2,794,553 5%29,834,150 535,554 2%
Interest Income 70,000 99,744 142%70,000 44,679 64%
Licenses, Permits and Fees 50,000 205 0%50,000 36,080 72%
Revenue Total 75,537,884 11,903,885 16%53,397,350 9,239,236 17%
Expenses
Interfund Transfers 4,229,559 2,114,784 50%4,229,559 2,873,239 68%
Salary and Benefits 6,835,566 2,418,766 35%6,004,605 2,415,328 40%
Services and Supplies 5,908,008 1,005,462 17%5,347,760 1,136,314 21%
Insurance and Other Chargebacks 1,665,135 833,227 50%1,585,843 660,768 42%
Miscellaneous 15,000 (41,669) -278%15,000 160,161 1068%
Debt Service 4,072,486 135,695 3%3,596,365 135,695 4%
Capital Outlay 388,400 - 0%164,400 27,749 17%
Contingencies 275,576 - 0%1,000 - 0%
Expenses Total 23,389,730 6,466,265 28%20,944,532 7,409,254 35%
Funds 2023 Budget 2023 Actual YTD % of Budget 2022 Budget 2022 Actual YTD % of Budget
513 WATER DEPR IMPRV &EXTENSION FUND
Expenses
Capital Outlay 57,780,500 123,908 0%33,036,000 3,517,755 11%
Services and Supplies 11,700 226,681 1937%3,465,000 215,729 6%
Interfund Transfers - (1,110,923)
Expenses Total 57,792,200 350,589 1%36,501,000 2,622,562 7%
515 SEWER FUND
Revenue
Charges for Services 10,240,424 3,524,034 34%10,113,594 3,605,179 36%
Interest Income 25,000 33,221 133%25,000 2,480 10%
Other Revenue 1,000 - 0%2,001,000 - 0%
Revenue Total 10,266,424 3,557,254 35%12,139,594 3,607,659 30%
Expenses
Debt Service 3,809,232 1,742,782 46%3,772,691 1,708,694 45%
Salary and Benefits 1,330,068 525,687 40%1,383,914 556,233 40%
Interfund Transfers 883,858 441,930 50%871,164 362,985 42%
Insurance and Other Chargebacks 369,800 184,902 50%352,190 146,746 42%
Services and Supplies 1,750,300 (42,795) -2%1,471,800 85,889 6%
Miscellaneous 1,500 (19,512) -1301%1,500 42,031 2802%
Contingencies 56,511 - 0%
Capital Outlay 3,050,700 228,771 7%3,538,100 - 0%
Expenses Total 11,251,969 3,061,766 27%11,391,359 2,902,577 25%
Funds 2023 Budget 2023 Actual YTD % of Budget 2022 Budget 2022 Actual YTD % of Budget
520 SOLID WASTE FUND
Revenue
Charges for Services 4,669,000 1,824,828 39%4,516,450 1,839,862 41%
Property Taxes 1,332,500 666,250 50%1,332,500 666,250 50%
Other Revenue 122,000 52,559 43%122,000 119,893 98%
Licenses, Permits and Fees 389,000 95,118 24%297,000 108,146 36%
Interest Income - 2,705
Revenue Total 6,512,500 2,641,460 41%6,267,950 2,734,152 44%
Expenses
Services and Supplies 3,935,115 1,300,222 33%3,786,776 1,348,012 36%
Salary and Benefits 1,582,205 630,990 40%1,492,909 619,362 41%
Capital Outlay 525,000 20,682 4%525,000 138,999 26%
Interfund Transfers 322,000 160,998 50%302,000 125,833 42%
Miscellaneous 15,000 9,816 65%15,000 8,363 56%
Contingencies 69,205 - 0%
Expenses Total 6,448,525 2,122,708 33%6,121,685 2,240,569 37%
600 FLEET SERVICES FUND
Revenue
Charges for Services 3,244,440 1,622,214 50%3,127,440 1,294,767 41%
Other Revenue 69,000 3,780 5%69,000 7,286 11%
Interest Income 1,000 - 0%1,000 - 0%
Revenue Total 3,314,440 1,625,994 49%3,197,440 1,302,053 41%
Expenses
Services and Supplies 2,044,557 859,416 42%2,034,507 833,106 41%
Salary and Benefits 1,364,942 583,116 43%1,276,621 484,946 38%
Insurance and Other Chargebacks - 900
Capital Outlay - 2,145
Contingencies 52,480 - 0%
Expenses Total 3,461,979 1,444,677 42%3,311,128 1,318,952 40%
Funds 2023 Budget 2023 Actual YTD % of Budget 2022 Budget 2022 Actual YTD % of Budget
601 EQUIPMENT REPLACEMENT FUND
Revenue
Other Revenue 25,000 77,859 311%960,217 840,104 87%
Intergovernmental Revenue 1,500,000 - 0%1,600,000 666,667 42%
Charges for Services 754,885 377,442 50%224,885 93,702 42%
Interest Income - 8,504
Revenue Total 2,279,885 463,805 20%2,785,102 1,600,473 57%
Expenses
Capital Outlay 2,700,000 986,846 37%2,750,000 1,392,195 51%
Services and Supplies - 93
Expenses Total 2,700,000 986,939 37%2,750,000 1,392,195 51%
605 INSURANCE FUND
Revenue
Other Revenue 11,448,112 4,342,548 38%11,248,243 4,306,175 38%
Insurance 9,444,453 4,286,171 45%8,827,914 3,725,984 42%
Workers Compensation and Liability 862,500 749,830 87%825,000 313,000 38%
Charges for Services - 129 - 16,291
Revenue Total 21,755,065 9,378,678 43%20,901,157 8,361,450 40%
Expenses
Insurance and Other Chargebacks 16,765,000 6,527,244 39%16,957,400 6,799,589 40%
Services and Supplies 3,244,200 1,655,548 51%2,994,200 1,582,915 53%
Salary and Benefits 4,287 29,225 682%4,751 52,614 1107%
Expenses Total 20,013,487 8,212,017 41%19,956,351 8,435,118 42%