HomeMy WebLinkAbout2023.01 January Monthly Report
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Note that these are unaudited numbers and are subject to change through the audit process. Please find attached the unaudited
financial statements as of January 31, 2023. A summary by fund for revenues, expenditures, fund and cash balances is as follows:
City of Evanston
Cash & Investment Summary by Fund
January 31, 2023
Fund #Fund Revenue Expense Net Fund Balance Cash Balance
100 7,797,047General 6,368,099 1,428,948 57,861,894 56,202,749
170 117,353American Rescue Plan 61,143 56,209 14,361,228 31,149,737
175 2,051General Assistance 76,591 (74,540) 899,385 899,385
176 12,257Human Services 129,223 (116,966) 2,752,089 2,752,089
177 210,757Reparations 219 210,539 459,074 459,074
178 26,386Sustainability 7 26,379 410,972 426,328
180 1,288Good Neighbor 75,013 (73,725) 659,688 659,688
185 56,674Library 497,345 (440,670) 3,553,015 3,439,611
186 -Library Debt Service - - 2,782 2,782
187 -Library Capital Improvement FD - - 704,389 704,389
200 322,179MFT 28,405 293,774 5,771,762 5,530,678
205 1,976E911 70,347 (68,371) 1,534,263 1,168,674
210 Special Service Area (SSA) #9 47 - 47 69,687 69,687
215 -CDBG 40,628 (40,628) (62,665) (273,888)
220 6,234CD Loan - 6,234 390,426 390,426
235 Neighborhood Improvement 39 0 39 22,326 22,326
240 2,371Home 2,639 (268) 6,585 34,601
250 40,874Affordable Housing 5,460 35,414 2,637,778 2,791,492
320 200,229Debt Service (5,925) 206,154 2,180,470 2,038,844
330 7,794Howard Ridge 42,995 (35,201) 2,160,308 2,160,412
335 5,655West Evanston 6,253 (598) 2,452,318 2,526,492
340 Dempster-Dodge-TIF 925 14,540 (13,615) 359,397 359,397
345 3,266Chicago Main-TIF 22,615 (19,348) 1,673,439 1,673,439
350 Special Service Area (SSA) #6 476 - 476 225,925 225,925
355 Special Service Area (SSA) #7 163 - 163 79,256 79,256
360 Special Service Area (SSA) #8 57 - 57 34,016 34,016
365 -Five-Fifth TIF - (135,901) (51,709)
415 12,180Capital Improvements 26,560 (14,380) 1,670,006 9,146,326
416 20,849Crown Construction 78,755 (57,906) 5,247,425 5,260,225
417 14,583Crown Community CTR Maintenance - 14,583 504,628 504,628
420 78,269Special Assessment 37,951 40,318 1,483,169 1,570,931
505 629,471Parking 612,968 16,502 1,197,458 864,623
4,448,053510-513 Water 952,140 3,495,913 9,004,005 8,627,711
515 581,526Sewer 120,524 461,001 5,572,036 4,275,286
520 294,395Solid Waste 219,687 74,708 2,029,636 1,088,824
600 270,369Fleet 109,026 161,343 465,827 (1,031,991)
601 64,767Equipment Replacement 19 64,748 1,017,100 1,017,100
605 1,665,322Insurance 2,710,074 (1,044,752) (6,626,864) (3,343,332)
Memorandum
Luke Stowe, City Manager
Hitesh Desai, CFO/City Treasurer
January 2023 Monthly Financial Report
March 3, 2023
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 January 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.
General Fund
The unaudited financial statements show the General Fund as of January 31, 2023, with a fund balance
of $57,861,894 and cash balance of $56,202,749. The attached financials show General Fund revenues
at 6% of budget and expenses at 5% of budget. Revenues are slightly behind target for January
because the City has not received any property tax revenues in 2023, which account for a large portion
of General Fund revenues.
State Income Tax has shown growth since 2019 largely due to high levels of inflation, increases in the
amount the State shares with municipalities, and increases in Evanston’s population. While significant
private sector layoffs have been announced in late 2022 and 2023, new unemployment claims have not
risen, so those being laid off appear to be finding new positions quickly. Income tax has remained
consistent with January 2022 YTD.
Like income tax, Sales Taxes have increased in recent years due to higher inflation. At the end of the
4th quarter in 2022, inflation rate fell to 6.5%, down from 7.1% in November.
Natural Gas Utility Tax has been on the rise because of inflation in natural gas prices.
The GEMT Service Revenue is a Federal Grant program that allows for the reimbursement of a portion
of uncompensated costs for Medicaid ambulance services. The City started collecting GEMT payments
in 2021 and has seen an increase in payments and estimates it will collect $2 million by the end of the
year.
Revenue 2019 YTD 2020 YTD 2021 YTD 2022 YTD 2023 YTD 2023 Budget
STATE INCOME TAX 743,504 702,285 834,959 1,327,041 1,149,445 11,500,000
SALES TAX - BASIC 770,000 776,000 822,000 821,000 916,667 11,000,000
SALES TAX - HOME RULE 453,000 452,000 577,000 575,000 666,667 8,000,000
BUILDING PERMITS 165,616 298,475 298,636 480,598 466,161 4,225,100
LIQUOR TAX 101,927 319,610 325,756 395,613 382,634 3,000,000
TICKET FINES-PARKING 260,797 252,562 141,726 292,421 376,406 3,000,000
NATURAL GAS UTILITY TAX 111,714 118,314 113,300 177,540 356,634 1,400,000
RECREATION PROGRAM FEES 268,295 285,484 197,090 206,535 356,226 5,371,375
GEMT SERVICE REVENUE 49,923 193,655 312,625 2,000,000
ELECTRIC UTILITY TAX 250,949 248,096 234,507 516,059 245,613 2,900,000
MUNICIPAL HOTEL TAX 843 193,437 18,710 73,174 244,846 1,300,000
Top General Fund Revenues YTD
General Fund Expenses by Category
Salary and Benefits is coming in slightly below target in January as there are still several vacancies
across all departments. However, with Police’s contract recently finalized and continued negotiations
on Fire’s contract, staff is expecting higher than budgeted salary increases for 2023.
Through January 31, 2023, Police spent 7% of budget for overtime, and Fire spent 9% of the annual
budget.
Overtime
Expenses
2022 Actual 2023 Budget 2023 YTD % Budget
Police $1,570,628 $ 1,566,349 102,652 7%
Fire $950,226 $ 959,956 $81,788 9%
Enterprise Funds
Parking Fund revenues through January 31, 2023, are at 6% of budget and expenses are at 5%.
Through January 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 January 31, 2023, the Sewer & Solid Waste Funds operating revenues and expenses came in
below budget.
Other Funds
Through January 31, 2023, the SSA #9 Fund is showing a fund and cash balance of $69,687.
Through January 31, 2023, the Capital Improvements Fund is showing a fund balance of $1,670,006
and a cash balance of $9,146,326. 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
General Fund 2022 YTD Actual 2022 Budget % of Budget 2023 YTD Actual 2023 Budget % of Budget
Expenses
Salary and Benefits 5,570,034 74,503,722 7%5,582,977 75,558,278 7%
Insurance and Other Chargebacks 367,362 24,383,062 2%326,389 28,934,436 1%
Services and Supplies 358,958 15,131,213 2%260,489 16,965,457 2%
Interfund Transfers 216,250 2,595,000 8%280,999 4,248,750 7%
Miscellaneous 6,736 590,390 1%(82,755) 617,822 -13%
Community Sponsored Organizations 1,125 434,500 0%- 694,500 0%
Capital Outlay - 183,500 0%- 598,372 0%
Contingencies - 69,600 0%- 120,000 0%
Expenses Total 6,520,465 117,890,987 6%6,368,099 127,737,614 5%
Through January 31, 2023, the Crown Construction fund is showing fund balance of $5,247,425 and
cash balance of $5,260,225 The fund continues to spend down balances from bond proceeds and gifts
from the Friends of Robert Crown.
Through January 31, 2023, the Insurance Fund is showing a negative fund balance of $6,626,864 and
a negative cash balance of $3,343,332. 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 January 31, 2023 year-to-date financial information and reports
which to the best of my knowledge appear accurate and complete.
Funds 2022 Actual YTD 2022 Budget % of Budget 2023 Actual YTD 2023 Budget % of Budget
100 GENERAL FUND
Revenue
Other Taxes 5,363,392 51,925,000 10%4,962,236 56,570,000 9%
Intergovernmental Revenue 888,041 5,961,342 15%384,735 3,116,184 12%
Other Revenue 780,403 2,118,100 37%78,878 11,254,054 1%
Interfund Transfers 731,309 8,775,706 8%644,495 7,733,949 8%
Charges for Services 690,187 8,491,325 8%598,757 8,785,075 7%
Licenses, Permits and Fees 587,879 8,085,550 7%633,735 7,543,450 8%
Fines and Forfeitures 305,462 3,723,500 8%386,616 3,632,500 11%
Property Taxes 85,614 28,774,164 0%- 29,047,402 0%
Interest Income 2,441 55,000 4%107,596 55,000 196%
Revenue Total 9,434,729 117,909,687 8%7,797,047 127,737,614 6%
Expenses
13 CITY COUNCIL 46,262 579,384 8%41,676 658,324 6%
14 CITY CLERK 13,056 343,573 4%22,027 360,108 6%
15 CITY MANAGER'S OFFICE 363,838 6,232,882 6%278,518 8,143,075 3%
17 LAW 49,077 970,341 5%62,416 988,558 6%
19 ADMINISTRATIVE SERVICES 528,285 11,449,183 5%559,221 12,537,670 4%
21 COMMUNITY DEVELOPMENT 214,408 4,488,317 5%261,507 4,183,421 6%
22 POLICE 2,165,197 29,280,598 7%1,984,423 29,214,097 7%
23 FIRE MGMT & SUPPORT 1,530,579 16,823,272 9%1,530,138 18,689,924 8%
24 HEALTH 130,490 1,453,836 9%133,253 1,413,058 9%
30 PARKS AND RECREATION 503,433 12,101,740 4%575,852 12,751,313 5%
40 PUBLIC WORKS AGENCY 975,841 13,444,799 7%919,069 13,708,631 7%
99 NON-DEPARTMENTAL - 20,723,062 0%- 25,089,436 0%
Expenses Total 6,520,465 117,890,987 6%6,368,099 127,737,614 5%
Funds 2022 Actual YTD 2022 Budget % of Budget 2023 Actual YTD 2023 Budget % of Budget
170 AMERICAN RESCUE PLAN
Revenue
Interest Income 2,142 - 117,353 -
Intergovernmental Revenue - 21,586,827 0%
Revenue Total 2,142 21,586,827 0%117,353 -
Expenses
Interfund Transfers 679,167 8,150,000 8%- 2,600,000 0%
Miscellaneous - 22,250,000 0%61,276 18,500,000 0%
Capital Outlay (133) 800,000 0%
Insurance and Other Chargebacks - 850,000 0%
Expenses Total 679,167 30,400,000 2%61,143 22,750,000 0%
175 GENERAL ASSISTANCE FUND
Revenue
Other Revenue 25,277 27,500 92%- 27,500 0%
Property Taxes 3,710 1,300,000 0%- 1,300,000 0%
Interest Income 121 1,000 12%2,051 1,000 205%
Revenue Total 29,107 1,328,500 2%2,051 1,328,500 0%
Expenses
Services and Supplies 41,527 864,482 5%38,573 864,482 4%
Salary and Benefits 36,753 469,871 8%38,019 469,278 8%
Contingencies - 19,460 0%
Miscellaneous - 7,000 0%- 7,000 0%
Expenses Total 78,280 1,341,353 6%76,591 1,360,220 6%
Funds 2022 Actual YTD 2022 Budget % of Budget 2023 Actual YTD 2023 Budget % of Budget
176 HUMAN SERVICES FUND
Revenue
Intergovernmental Revenue 26,589 194,000 14%10,000 114,000 9%
Interest Income 461 - 2,257 -
Property Taxes - 3,110,000 0%- 3,110,000 0%
Other Revenue - 2,000 0%- 2,000 0%
Revenue Total 27,050 3,306,000 1%12,257 3,226,000 0%
Expenses
Salary and Benefits 105,233 1,705,820 6%128,048 2,296,809 6%
Miscellaneous 13,200 258,000 5%- 213,000 0%
Services and Supplies 231 1,761,183 0%1,175 1,804,973 0%
Community Sponsored Organizations - 143,333 0%- 60,000 0%
Contingencies - 76,476 0%
Expenses Total 118,664 3,868,336 3%129,223 4,451,258 3%
177 REPARATIONS FUND
Revenue
Other Revenue 2,500 - 257 -
Interest Income 43 - 1,023 -
Other Taxes - 400,000 0%209,477 3,400,000 6%
Revenue Total 2,543 400,000 1%210,757 3,400,000 6%
Expenses
Services and Supplies 255 - 219 -
Miscellaneous - 400,000 0%- 3,400,000 0%
Expenses Total 255 400,000 0%219 3,400,000 0%
Funds 2022 Actual YTD 2022 Budget % of Budget 2023 Actual YTD 2023 Budget % of Budget
178 SUSTAINABILITY FUND
Revenue
Interest Income 662 -
Licenses, Permits and Fees 42,391 500,000 8%
Interfund Transfers (16,667) 700,000 -2%
Revenue Total 26,386 1,200,000 2%
Expenses
Services and Supplies 7 546,000 0%
Salary and Benefits - 256,893 0%
Expenses Total 7 802,893 0%
180 GOOD NEIGHBOR FUND
Revenue
Interest Income 162 - 1,288 -
Revenue Total 162 - 1,288 -
Expenses
Services and Supplies 66 - 13 -
Miscellaneous - 1,000,000 0%
Capital Outlay 75,000 -
Interfund Transfers - - - 85,000 0%
Expenses Total 66 1,000,000 0%75,013 85,000 88%
Funds 2022 Actual YTD 2022 Budget % of Budget 2023 Actual YTD 2023 Budget % of Budget
185 LIBRARY FUND
Revenue
Property Taxes 19,251 7,252,000 0%- 7,535,472 0%
Library Revenue 4,241 174,800 2%3,309 155,394 2%
Other Revenue 3,613 410,000 1%43,548 405,000 11%
Interest Income 515 15,000 3%9,793 21,600 45%
Charges for Services 35 - 25 400 6%
Interfund Transfers - 217,911 0%- 250,000 0%
Licenses, Permits and Fees - 115,767 0%
Intergovernmental Revenue - 472,866 0%- 209,866 0%
Revenue Total 27,655 8,658,344 0%56,674 8,577,732 1%
Expenses
Salary and Benefits 267,022 6,132,692 4%420,841 6,116,078 7%
Interfund Transfers 31,638 379,653 8%25,443 305,325 8%
Miscellaneous 13,406 -
Services and Supplies 3,875 2,136,767 0%51,061 2,247,673 2%
Capital Outlay - 8,500 0%- 1,500 0%
Contingencies - 277,466 0%
Expenses Total 315,940 8,657,612 4%497,345 8,948,042 6%
186 LIBRARY DEBT SERVICE FUND
Revenue
Property Taxes - 506,625 0%- 507,913 0%
Revenue Total - 506,625 0%- 507,913 0%
Expenses
Debt Service - 506,625 0%- 507,913 0%
Expenses Total - 506,625 0%- 507,913 0%
187 LIBRARY CAPITAL IMPROVEMENT FD
Revenue
Other Revenue - 480,000 0%- 950,000 0%
Revenue Total - 480,000 0%- 950,000 0%
Expenses
Capital Outlay - 680,000 0%- 950,000 0%
Expenses Total - 680,000 0%- 950,000 0%
Funds 2022 Actual YTD 2022 Budget % of Budget 2023 Actual YTD 2023 Budget % of Budget
200 MOTOR FUEL TAX FUND
Revenue
Intergovernmental Revenue 276,988 3,656,700 8%304,867 2,700,000 11%
Interest Income 595 12,000 5%17,312 12,000 144%
Revenue Total 277,583 3,668,700 8%322,179 2,712,000 12%
Expenses
Interfund Transfers 87,082 1,044,987 8%
Capital Outlay - 3,261,000 0%- 2,778,600 0%
Services and Supplies - 1,038,000 0%28,405 1,038,000 3%
Salary and Benefits - 325,000 0%
Expenses Total 87,082 5,343,987 2%28,405 4,141,600 1%
205 EMERGENCY TELEPHONE (E911) FUND
Revenue
Interest Income 178 7,000 3%1,976 7,000 28%
Other Taxes - 1,400,000 0%- 1,400,000 0%
Revenue Total 178 1,407,000 0%1,976 1,407,000 0%
Expenses
Salary and Benefits 56,598 768,616 7%48,338 726,389 7%
Services and Supplies 13,691 393,700 3%12,914 355,000 4%
Interfund Transfers 7,500 90,000 8%7,500 90,000 8%
Insurance and Other Chargebacks 1,519 18,230 8%1,595 19,142 8%
Contingencies - 31,669 0%
Capital Outlay - 450,000 0%- 450,000 0%
Expenses Total 79,308 1,720,546 5%70,347 1,672,200 4%
210 SPECIAL SERVICE AREA (SSA) #9
Revenue
Property Taxes 193 595,000 0%- 595,000 0%
Interest Income 47 -
Interfund Transfers - 206,750 0%
Revenue Total 193 595,000 0%47 801,750 0%
Expenses
Services and Supplies - 575,000 0%- 575,000 0%
Expenses Total - 575,000 0%- 575,000 0%
Funds 2022 Actual YTD 2022 Budget % of Budget 2023 Actual YTD 2023 Budget % of Budget
215 CDBG FUND
Revenue
Intergovernmental Revenue - 3,684,820 0%- 3,629,000 0%
Revenue Total - 3,684,820 0%- 3,629,000 0%
Expenses
Salary and Benefits 28,659 589,422 5%33,781 676,384 5%
Services and Supplies 6 506,200 0%- 307,200 0%
Miscellaneous - 2,515,000 0%- 2,576,376 0%
Community Sponsored Organizations - 75,000 0%- 75,000 0%
Capital Outlay 6,847 -
Contingencies - 26,075 0%
Expenses Total 28,666 3,685,622 1%40,628 3,661,035 1%
220 CDBG LOAN FUND
Revenue
Other Revenue 3,569 100,000 4%3,401 100,000 3%
Interest Income 81 - 2,834 -
Revenue Total 3,650 100,000 4%6,234 100,000 6%
Expenses
Services and Supplies - 175,000 0%- 325,000 0%
Expenses Total - 175,000 0%- 325,000 0%
235 NEIGHBORHOOD IMPROVEMENT
Revenue
Interest Income 4 - 39 -
Revenue Total 4 - 39 -
Expenses
Services and Supplies 2 - 0 -
Expenses Total 2 - 0 -
Funds 2022 Actual YTD 2022 Budget % of Budget 2023 Actual YTD 2023 Budget % of Budget
240 HOME FUND
Revenue
Other Revenue 125 25,000 1%2,282 25,000 9%
Interest Income 7 150 4%89 150 59%
Intergovernmental Revenue - 540,453 0%- 650,000 0%
Revenue Total 132 565,603 0%2,371 675,150 0%
Expenses
Salary and Benefits 4,885 70,681 7%2,634 65,798 4%
Services and Supplies 5 500,565 0%5 582,266 0%
Contingencies - 4,774 0%
Miscellaneous - 500 0%- 2,000 0%
Expenses Total 4,890 571,746 1%2,639 654,838 0%
250 AFFORDABLE HOUSING FUND
Revenue
Interest Income 433 5,700 8%9,207 4,500 205%
Other Revenue - 140,600 0%31,667 130,600 24%
Other Taxes - 75,000 0%- 50,000 0%
Intergovernmental Revenue - 658,000 0%- 145,000 0%
Revenue Total 433 879,300 0%40,874 330,100 12%
Expenses
Salary and Benefits 13,711 180,075 8%5,455 130,126 4%
Miscellaneous 1,183 67,500 2%- 53,500 0%
Services and Supplies 5 2,065,050 0%5 1,565,000 0%
Community Sponsored Organizations - 166,000 0%- 166,000 0%
Capital Outlay - 10,000 0%
Insurance and Other Chargebacks - 17,000 0%- 12,000 0%
Expenses Total 14,898 2,505,625 1%5,460 1,926,626 0%
Funds 2022 Actual YTD 2022 Budget % of Budget 2023 Actual YTD 2023 Budget % of Budget
320 DEBT SERVICE FUND
Revenue
Interfund Transfers 188,920 2,267,041 8%193,248 2,918,969 7%
Property Taxes 40,752 13,436,256 0%- 12,878,258 0%
Interest Income 727 1,500 48%6,981 10,000 70%
Other Revenue - -
Revenue Total 230,399 15,704,797 1%200,229 15,807,227 1%
Expenses
Miscellaneous 3,467 - (5,929) -
Services and Supplies 3 6,600 0%
Debt Service - 15,690,075 0%- 15,797,123 0%
Expenses Total 3,467 15,690,075 0%(5,925) 15,803,723 0%
330 HOWARD-RIDGE TIF FUND
Revenue
Other Revenue 3,947 5,366 74%3,500 5,000 70%
Interest Income 349 400 87%4,294 10,000 43%
Property Taxes - 1,100,000 0%- 1,100,000 0%
Revenue Total 4,296 1,105,766 0%7,794 1,115,000 1%
Expenses
Interfund Transfers 33,176 398,113 8%32,993 395,913 8%
Services and Supplies 1 265,000 0%2 250,000 0%
Capital Outlay - 785,000 0%10,000 785,000 1%
Expenses Total 33,177 1,448,113 2%42,995 1,430,913 3%
335 WEST EVANSTON TIF FUND
Revenue
Property Taxes 4,363 1,450,000 0%- 1,450,000 0%
Interest Income 134 4,000 3%5,655 5,000 113%
Other Revenue - 11,000 0%- 10,000 0%
Revenue Total 4,497 1,465,000 0%5,655 1,465,000 0%
Expenses
Interfund Transfers 6,250 75,000 8%6,250 75,000 8%
Services and Supplies 1,666 5,000 33%3 5,000 0%
Capital Outlay - 1,765,000 0%- 3,660,000 0%
Miscellaneous - 200,000 0%- 200,000 0%
Expenses Total 7,916 2,045,000 0%6,253 3,940,000 0%
Funds 2022 Actual YTD 2022 Budget % of Budget 2023 Actual YTD 2023 Budget % of Budget
340 DEMPSTER-DODGE TIF FUND
Revenue
Interest Income 13 - 925 1,000 93%
Property Taxes - 160,000 0%- 180,000 0%
Revenue Total 13 160,000 0%925 181,000 1%
Expenses
Interfund Transfers 14,319 171,833 8%14,540 174,483 8%
Services and Supplies 0 2,000 0%0 2,000 0%
Expenses Total 14,320 173,833 8%14,540 176,483 8%
345 CHICAGO-MAIN TIF
Revenue
Property Taxes 7,825 1,000,000 1%- 1,000,000 0%
Interest Income 40 - 3,266 2,500 131%
Other Revenue - 1,880,000 0%
Revenue Total 7,865 1,000,000 1%3,266 2,882,500 0%
Expenses
Interfund Transfers 22,064 264,763 8%22,613 271,355 8%
Services and Supplies 1 5,000 0%2 5,000 0%
Capital Outlay - 1,090,000 0%- 2,469,000 0%
Miscellaneous - 250,000 0%- 250,000 0%
Expenses Total 22,065 1,609,763 1%22,615 2,995,355 1%
350 SPECIAL SERVICE AREA (SSA) #6
Revenue
Property Taxes 1,453 221,000 1%- 221,000 0%
Interest Income 0 - 476 250 190%
Revenue Total 1,453 221,000 1%476 221,250 0%
Expenses
Services and Supplies - 221,000 0%- 220,000 0%
Expenses Total - 221,000 0%- 220,000 0%
Funds 2022 Actual YTD 2022 Budget % of Budget 2023 Actual YTD 2023 Budget % of Budget
355 SPECIAL SERVICE AREA (SSA) #7
Revenue
Property Taxes 2,149 142,000 2%- 142,000 0%
Interest Income 3 - 163 200 82%
Revenue Total 2,153 142,000 2%163 142,200 0%
Expenses
Services and Supplies 0 140,000 0%- 140,000 0%
Expenses Total 0 140,000 0%- 140,000 0%
360 SPECIAL SERVICE AREA (SSA) #8
Revenue
Interest Income 0 - 57 -
Property Taxes - 60,200 0%- 60,200 0%
Revenue Total 0 60,200 0%57 60,200 0%
Expenses
Services and Supplies - 60,200 0%- 60,200 0%
Expenses Total - 60,200 0%- 60,200 0%
365 FIVE FIFTH TIF FUND
Expenses
Services and Supplies - 100,000 0%
Expenses Total - 100,000 0%
415 CAPITAL IMPROVEMENTS FUND
Revenue
Interest Income 1,975 - 12,180 -
Other Revenue - 12,253,000 0%- 17,350,000 0%
Intergovernmental Revenue - 4,592,500 0%
Charges for Services - -
Interfund Transfers - 85,000 0%
Revenue Total 1,975 12,253,000 0%12,180 22,027,500 0%
Expenses
Miscellaneous 10,969 - (23,049) -
Services and Supplies 5 - 5 -
Capital Outlay - 16,455,000 0%49,605 22,492,500 0%
Salary and Benefits - -
Expenses Total 10,974 16,455,000 0%26,560 22,492,500 0%
Funds 2022 Actual YTD 2022 Budget % of Budget 2023 Actual YTD 2023 Budget % of Budget
416 CROWN CONSTRUCTION FUND
Revenue
Interest Income 1,055 - 20,849 10,000 208%
Other Revenue - 1,000,000 0%- 1,000,000 0%
Revenue Total 1,055 1,000,000 0%20,849 1,010,000 2%
Expenses
Interfund Transfers 75,000 900,000 8%78,750 945,000 8%
Services and Supplies 5 - 5 -
Capital Outlay - 800,000 0%- 200,000 0%
Expenses Total 75,005 1,700,000 4%78,755 1,145,000 7%
417 CROWN COMMUNITY CTR MAINTENANCE
Revenue
Interfund Transfers 14,583 175,000 8%14,583 175,000 8%
Revenue Total 14,583 175,000 8%14,583 175,000 8%
Expenses
Capital Outlay - 175,000 0%
Expenses Total - 175,000 0%
420 SPECIAL ASSESSMENT FUND
Revenue
Other Taxes 42,126 125,000 34%72,735 125,000 58%
Interest Income 4,332 30,000 14%5,534 30,000 18%
Revenue Total 46,458 155,000 30%78,269 155,000 50%
Expenses
Interfund Transfers 38,745 464,938 8%37,946 455,360 8%
Services and Supplies 5 - 5 -
Capital Outlay - 650,000 0%- 375,000 0%
Expenses Total 38,750 1,114,938 3%37,951 830,360 5%
Funds 2022 Actual YTD 2022 Budget % of Budget 2023 Actual YTD 2023 Budget % of Budget
505 PARKING SYSTEM FUND
Revenue
Charges for Services 436,423 8,873,975 5%594,868 8,308,975 7%
Intergovernmental Revenue 191,667 2,300,000 8%- 1,100,000 0%
Other Revenue 16,490 486,700 3%29,352 486,700 6%
Interest Income 422 20,000 2%5,251 20,000 26%
Revenue Total 645,001 11,680,675 6%629,471 9,915,675 6%
Expenses
Interfund Transfers 261,033 3,132,390 8%261,032 3,132,390 8%
Services and Supplies 214,857 4,550,316 5%213,856 4,340,316 5%
Salary and Benefits 109,736 1,637,273 7%109,611 1,649,107 7%
Insurance and Other Chargebacks 29,292 351,502 8%30,756 369,077 8%
Capital Outlay - 2,025,000 0%- 1,600,000 0%
Debt Service - 72,900 0%- 76,150 0%
Contingencies - 67,432 0%
Miscellaneous - 50,000 0%(2,286) 50,000 -5%
Expenses Total 614,918 11,819,381 5%612,968 11,284,472 5%
Funds 2022 Actual YTD 2022 Budget % of Budget 2023 Actual YTD 2023 Budget % of Budget
510 WATER FUND
Revenue
Charges for Services 1,623,950 23,443,200 7%1,627,741 24,378,734 7%
Interest Income 17,443 70,000 25%41,397 70,000 59%
Licenses, Permits and Fees 200 50,000 0%- 50,000 0%
Other Revenue 93 29,834,150 0%2,778,915 51,039,150 5%
Revenue Total 1,641,686 53,397,350 3%4,448,053 75,537,884 6%
Expenses
Interfund Transfers 1,463,386 4,229,559 35%352,464 4,229,559 8%
Salary and Benefits 449,218 6,004,605 7%463,428 6,835,566 7%
Insurance and Other Chargebacks 132,154 1,585,843 8%138,761 1,665,135 8%
Miscellaneous 37,379 15,000 249%(24,202) 15,000 -161%
Services and Supplies 8,927 5,347,760 0%15,410 5,908,008 0%
Debt Service - 3,596,365 0%- 4,072,486 0%
Contingencies - 1,000 0%- 275,576 0%
Capital Outlay - 164,400 0%- 388,400 0%
Expenses Total 2,091,063 20,944,532 10%945,860 23,389,730 4%
513 WATER DEPR IMPRV &EXTENSION FUND
Expenses
Services and Supplies 34,100 3,465,000 1%- 11,700 0%
Capital Outlay - 33,036,000 0%6,280 57,780,500 0%
Interfund Transfers (1,110,923) -
Expenses Total (1,076,823) 36,501,000 -3%6,280 57,792,200 0%
Funds 2022 Actual YTD 2022 Budget % of Budget 2023 Actual YTD 2023 Budget % of Budget
515 SEWER FUND
Revenue
Charges for Services 604,057 10,113,594 6%575,518 10,240,424 6%
Interest Income 294 25,000 1%6,008 25,000 24%
Other Revenue - 2,001,000 0%- 1,000 0%
Revenue Total 604,351 12,139,594 5%581,526 10,266,424 6%
Expenses
Salary and Benefits 103,702 1,383,914 7%97,132 1,330,068 7%
Interfund Transfers 72,597 871,164 8%73,655 883,858 8%
Insurance and Other Chargebacks 29,349 352,190 8%30,817 369,800 8%
Debt Service 19,461 3,772,691 1%19,461 3,809,232 1%
Miscellaneous 8,828 1,500 589%(15,098) 1,500 -1007%
Services and Supplies 436 1,471,800 0%(85,443) 1,750,300 -5%
Capital Outlay - 3,538,100 0%- 3,050,700 0%
Contingencies - 56,511 0%
Expenses Total 234,373 11,391,359 2%120,524 11,251,969 1%
520 SOLID WASTE FUND
Revenue
Charges for Services 332,252 4,516,450 7%279,146 4,669,000 6%
Other Revenue 91,732 122,000 75%1,197 122,000 1%
Licenses, Permits and Fees 16,965 297,000 6%14,052 389,000 4%
Property Taxes - 1,332,500 0%- 1,332,500 0%
Revenue Total 440,949 6,267,950 7%294,395 6,512,500 5%
Expenses
Services and Supplies 186,214 3,786,776 5%75,435 3,935,115 2%
Salary and Benefits 113,877 1,492,909 8%117,419 1,582,205 7%
Interfund Transfers 25,167 302,000 8%26,833 322,000 8%
Capital Outlay 2,165 525,000 0%- 525,000 0%
Miscellaneous - 15,000 0%- 15,000 0%
Contingencies - 69,205 0%
Expenses Total 327,422 6,121,685 5%219,687 6,448,525 3%
Funds 2022 Actual YTD 2022 Budget % of Budget 2023 Actual YTD 2023 Budget % of Budget
600 FLEET SERVICES FUND
Revenue
Charges for Services 258,953 3,127,440 8%270,369 3,244,440 8%
Other Revenue - 69,000 0%- 69,000 0%
Interest Income - 1,000 0%- 1,000 0%
Revenue Total 258,953 3,197,440 8%270,369 3,314,440 8%
Expenses
Salary and Benefits 98,516 1,276,621 8%105,896 1,364,942 8%
Services and Supplies 24,006 2,034,507 1%3,130 2,044,557 0%
Insurance and Other Chargebacks 900 -
Contingencies - 52,480 0%
Expenses Total 123,422 3,311,128 4%109,026 3,461,979 3%
601 EQUIPMENT REPLACEMENT FUND
Revenue
Intergovernmental Revenue 133,333 1,600,000 8%- 1,500,000 0%
Charges for Services 18,740 224,885 8%62,907 754,885 8%
Other Revenue - 960,217 0%- 25,000 0%
Interest Income 1,860 -
Revenue Total 152,074 2,785,102 5%64,767 2,279,885 3%
Expenses
Services and Supplies 19 -
Capital Outlay - 2,750,000 0%- 2,700,000 0%
Expenses Total - 2,750,000 0%19 2,700,000 0%
605 INSURANCE FUND
Revenue
Other Revenue 863,557 11,248,243 8%868,988 11,448,112 8%
Insurance 543,063 8,827,914 6%730,709 9,444,453 8%
Workers Compensation and Liability 62,500 825,000 8%65,625 862,500 8%
Revenue Total 1,469,120 20,901,157 7%1,665,322 21,755,065 8%
Expenses
Insurance and Other Chargebacks 1,340,780 16,957,400 8%1,335,840 16,765,000 8%
Services and Supplies 1,090,289 2,994,200 36%1,365,823 3,244,200 42%
Salary and Benefits 22,998 4,751 484%8,411 4,287 196%
Expenses Total 2,454,067 19,956,351 12%2,710,074 20,013,487 14%