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Home My WebLink About2023.03 March Monthly Report To: Luke Stowe, City Manager From: Hitesh Desai, CFO/City Treasurer Subject: March 2023 Monthly Financial Report Date: April 28, 2023 Note that these are unaudited numbers and are subject to change through the audit process. Please find attached the unaudited financial statements as of March 31, 2023. A summary by fund for revenues, expenditures, fund and cash balances is as follows: City of Evanston Cash & Investment Summary by Fund March 31, 2023 Fund #Fund Revenue Expense Net Fund Balance Cash Balance 100 General 32,607,144 35,438,598 (2,831,455) 55,166,775 50,938,561 170 American Rescue Plan 334,943 304,109 30,834 14,625,990 31,449,718 175 General Assistance 357,391 267,713 89,677 1,076,065 1,076,065 176 Human Services 805,201 512,984 292,217 3,356,278 3,356,278 177 Reparations 651,949 48,554 603,395 851,931 851,931 178 Sustainability 177,113 15,337 161,776 546,368 546,368 180 Good Neighbor 4,672 225,049 (220,377) 513,036 513,036 185 Library 2,076,188 1,894,268 181,920 4,262,948 4,192,430 186 Library Debt Service - - - 2,782 2,782 187 Library Capital Improvement FD - 228,374 (228,374) 476,016 476,016 200 MFT 849,744 169,794 679,950 6,110,038 5,833,049 205 E911 247,360 384,195 (136,835) 1,465,799 1,100,210 210 Special Service Area (SSA) #9 418,653 - 418,653 218,666 218,666 215 CDBG 593 189,727 (189,135) (129,812) (129,812) 220 CD Loan 14,717 - 14,717 393,966 393,966 235 Neighborhood Improvement 142 1 140 22,436 22,436 240 Home 7,159 14,491 (7,332) (479) (479) 250 Affordable Housing 61,358 172,629 (111,271) 2,491,092 2,639,326 320 Debt Service 4,231,867 (6,574) 4,238,441 6,345,877 6,204,251 330 Howard Ridge 135,578 246,078 (110,500) 1,985,850 2,091,601 335 West Evanston 430,705 588,736 (158,032) 2,326,974 2,311,306 340 Dempster-Dodge-TIF 3,807 48,611 (44,804) 328,203 330,878 345 Chicago Main-TIF 540,043 81,001 459,042 2,152,721 2,158,061 350 Special Service Area (SSA) #6 75,676 (117,144) 192,819 197,374 419,236 355 Special Service Area (SSA) #7 34,994 - 34,994 47,429 47,429 360 Special Service Area (SSA) #8 12,728 - 12,728 17,257 17,257 365 Five-Fifth TIF 138,937 (138,937) (274,838) (272,168) 415 Capital Improvements 74,105 507,705 (433,600) 1,462,395 8,776,005 416 Crown Construction 62,919 237,869 (174,950) 5,130,381 5,130,381 417 Crown Community CTR Maintenance 43,749 - 43,749 533,794 533,794 420 Special Assessment 107,507 113,853 (6,346) 1,436,505 1,436,505 505 Parking 2,013,063 2,211,348 (198,285) (377,518) 635,480 510-513 Water 8,036,065 3,612,335 4,423,730 4,168,812 8,145,070 515 Sewer 1,981,036 1,234,005 747,031 9,194,891 5,867,646 520 Solid Waste 1,514,097 1,254,713 259,384 2,173,843 1,321,205 600 Fleet 811,107 804,762 6,345 328,349 (1,190,745) 601 Equipment Replacement 194,675 183,738 10,937 2,194,853 965,289 605 Insurance 5,502,282 5,476,530 25,751 (4,493,686) (2,302,167) 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 March 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. Like income tax, sales tax growth has increased over the years due to higher inflation. Inflation continues to come down but at a slower pace than expected. Sales Tax YTD remains in line with the 2023 budget. Natural Gas Utility Tax has been on the rise because of higher natural gas prices. The unaudited financial statements show the General Fund as of March 31, 2023, with a fund balance of $55,166,775 and cash balance of $50,938,561. The attached financials show General Fund revenues at 26% of budget and expenses at 28% of budget. Revenues are in line with the budget because the City has started receiving property tax revenues in 2023, which account for a large source of General Fund revenues. Revenue 2019 YTD 2020 YTD 2021 YTD 2022 YTD 2023 YTD 2023 Budget STATE INCOME TAX 1,891,189 1,991,512 2,327,958 3,131,063 2,925,894 11,500,000 PROPERTY TAXES 5,359,421 3,875,319 3,826,395 4,290,660 2,532,775 9,057,297 SALES TAX - BASIC 2,325,133 2,384,440 2,338,196 2,703,177 2,835,693 11,000,000 RECREATION PROGRAM FEES 1,512,172 1,387,307 1,284,292 1,882,089 2,213,748 5,371,375 SALES TAX - HOME RULE 1,378,914 1,510,292 1,583,176 1,954,706 2,096,977 8,000,000 BUILDING PERMITS 1,780,576 664,801 1,497,526 1,120,160 1,373,998 4,225,100 AMBULANCE SERVICE 480,561 606,686 393,504 789,532 1,048,767 2,100,000 LIQUOR TAX 629,345 724,435 598,332 808,202 931,445 3,000,000 NATURAL GAS UTILITY TAX 418,598 345,123 384,090 686,954 870,888 1,400,000 ELECTRIC UTILITY TAX 780,834 761,486 753,615 1,079,913 715,302 2,900,000 TICKET FINES-PARKING 763,186 590,186 557,525 786,283 714,182 3,000,000 PARKING TAX 600,088 809,853 630,782 759,634 700,880 2,600,000 Top General Fund Revenues YTD General Fund Expenses by Category Salary and Benefits are slightly over budget through March. 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 March 31, 2023, Police spent 24% of budget for overtime, and Fire spent 25% of the annual budget. Overtime Expenses 2022 Actual 2023 Budget 2023 YTD % Budget Police $1,570,628 $ 1,566,349 $377,702 24% Fire $950,226 $ 959,956 $241,933 25% Enterprise Funds Parking Fund revenues and expenses through March 31, 2023, are at 20% Through March 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 March 31, 2023, the Sewer & Solid Waste Funds operating revenues and expenses came in below budget. Other Funds Through March 31, 2023, the SSA #9 Fund is showing a fund and cash balance of $218,666 There was a February 2023 transfer from the General Fund to SSA #9 in the amount of $206,750. Through March 31, 2023, the Capital Improvements Fund is showing a fund balance of $1,462,395 and a cash balance of $8,776,005. The fund continues to spend down Series 2021 and Series 2020 bond General Fund 2022 YTD Actual 2022 Budget % of Budget 2023 YTD Actual 2023 Budget % of Budget Expenses Salary and Benefits 16,459,883 74,503,722 22%20,670,611 75,558,278 27% Insurance and Other Chargebacks 12,356,351 24,383,062 51%11,164,957 28,934,436 39% Services and Supplies 2,140,136 15,131,213 14%2,538,860 16,965,457 15% Interfund Transfers 648,750 2,595,000 25%1,094,749 4,248,750 26% Miscellaneous 123,086 590,390 21%(96,518) 617,822 -16% Community Sponsored Organizations 52,897 434,500 12%35,074 694,500 5% Capital Outlay 11,178 183,500 6%- 598,372 0% Contingencies - 69,600 0%30,866 120,000 26% Expenses Total 31,792,281 117,890,987 27%35,438,598 127,737,614 28% 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. Through March 31, 2023, the Crown Construction fund is showing fund and cash balance of $5,130,381 The fund continues to spend down balances from bond proceeds and gifts from the Friends of Robert Crown. Through March 31, 2023, the Insurance Fund is showing a negative fund balance of $4,493,686 and a negative cash balance of $2,302,167. 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 March 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 15,320,144 51,925,000 30%14,988,523 56,570,000 26% Property Taxes 15,096,080 28,774,164 52%7,862,433 29,047,402 27% Charges for Services 3,103,603 8,491,325 37%3,490,620 8,785,075 40% Intergovernmental Revenue 2,389,698 5,961,342 40%776,806 3,116,184 25% Interfund Transfers 2,193,927 8,775,706 25%1,933,485 7,733,949 25% Other Revenue 1,904,782 2,118,100 90%263,705 11,254,054 2% Licenses, Permits and Fees 1,883,002 8,085,550 23%2,204,703 7,543,450 29% Fines and Forfeitures 875,602 3,723,500 24%744,959 3,632,500 21% Interest Income 8,974 55,000 16%341,909 55,000 622% Revenue Total 42,775,812 117,909,687 36%32,607,144 127,737,614 26% Expenses 13 CITY COUNCIL 132,086 579,384 23%136,670 658,324 21% 14 CITY CLERK 50,774 343,573 15%90,877 360,108 25% 15 CITY MANAGER'S OFFICE 1,133,922 6,232,882 18%1,477,389 8,143,075 18% 17 LAW 183,388 970,341 19%219,047 988,558 22% 19 ADMINISTRATIVE SERVICES 2,298,285 11,449,183 20%2,832,824 12,537,670 23% 21 COMMUNITY DEVELOPMENT 668,180 4,488,317 15%892,192 4,183,421 21% 22 POLICE 6,475,113 29,280,598 22%8,956,000 29,214,097 31% 23 FIRE MGMT & SUPPORT 4,046,501 16,823,272 24%4,765,844 18,689,924 25% 24 HEALTH 425,085 1,453,836 29%473,669 1,413,058 34% 30 PARKS AND RECREATION 1,843,476 12,101,740 15%2,220,540 12,751,313 17% 40 PUBLIC WORKS AGENCY 3,125,051 13,444,799 23%3,179,180 13,708,631 23% 99 NON-DEPARTMENTAL 11,410,420 20,723,062 55%10,194,367 25,089,436 41% Expenses Total 31,792,281 117,890,987 27%35,438,598 127,737,614 28% Funds 2022 Actual YTD 2022 Budget % of Budget 2023 Actual YTD 2023 Budget % of Budget 170 AMERICAN RESCUE PLAN Revenue Interest Income 3,262 - 334,943 - Intergovernmental Revenue - 21,586,827 0% Revenue Total 3,262 21,586,827 0%334,943 - Expenses Interfund Transfers 2,037,500 8,150,000 25%- 2,600,000 0% Salary and Benefits 12,180 - Insurance and Other Chargebacks - 850,000 0% Services and Supplies - - 42,789 - Capital Outlay 77,963 800,000 10% Miscellaneous - 22,250,000 0%171,177 18,500,000 1% Expenses Total 2,037,500 30,400,000 7%304,109 22,750,000 1% 175 GENERAL ASSISTANCE FUND Revenue Property Taxes 692,622 1,300,000 53%348,672 1,300,000 27% Other Revenue 25,713 27,500 94%- 27,500 0% Interest Income 319 1,000 32%8,719 1,000 872% Revenue Total 718,654 1,328,500 54%357,391 1,328,500 27% Expenses Services and Supplies 130,158 864,482 15%135,743 864,482 16% Salary and Benefits 108,696 469,871 23%130,471 469,278 28% Contingencies - 19,460 0% Miscellaneous - 7,000 0%1,500 7,000 21% Expenses Total 238,854 1,341,353 18%267,713 1,360,220 20% Funds 2022 Actual YTD 2022 Budget % of Budget 2023 Actual YTD 2023 Budget % of Budget 176 HUMAN SERVICES FUND Revenue Property Taxes 1,550,000 3,110,000 50%777,500 3,110,000 25% Intergovernmental Revenue 80,005 194,000 41%11,720 114,000 10% Interest Income 780 - 7,981 - Other Revenue - 2,000 0%8,000 2,000 400% Revenue Total 1,630,785 3,306,000 49%805,201 3,226,000 25% Expenses Salary and Benefits 333,318 1,705,820 20%468,405 2,296,809 20% Community Sponsored Organizations 26,700 143,333 19%- 60,000 0% Miscellaneous 22,250 258,000 9%38,188 213,000 18% Services and Supplies 20,270 1,761,183 1%6,391 1,804,973 0% Contingencies - 76,476 0% Expenses Total 402,538 3,868,336 10%512,984 4,451,258 12% 177 REPARATIONS FUND Revenue Other Revenue 2,925 - 433 - Interest Income 129 - 2,732 - Other Taxes - 400,000 0%648,784 3,400,000 19% Revenue Total 3,054 400,000 1%651,949 3,400,000 19% Expenses Services and Supplies 596 - 525 - Miscellaneous - 400,000 0%48,028 3,400,000 1% Expenses Total 596 400,000 0%48,554 3,400,000 1% 178 SUSTAINABILITY FUND Revenue Interest Income 2,295 - Licenses, Permits and Fees 124,816 500,000 25% Interfund Transfers 50,001 700,000 7% Revenue Total 177,113 1,200,000 15% Expenses Services and Supplies 15,337 546,000 3% Salary and Benefits - 256,893 0% Expenses Total 15,337 802,893 2% Funds 2022 Actual YTD 2022 Budget % of Budget 2023 Actual YTD 2023 Budget % of Budget 180 GOOD NEIGHBOR FUND Revenue Interest Income 302 - 4,672 - Revenue Total 302 - 4,672 - Expenses Services and Supplies 130 - 49 - Miscellaneous - 1,000,000 0%150,000 - Capital Outlay 75,000 - Interfund Transfers - - - 85,000 0% Expenses Total 130 1,000,000 0%225,049 85,000 265% 185 LIBRARY FUND Revenue Property Taxes 3,834,457 7,252,000 53%1,932,284 7,535,472 26% Other Revenue 114,461 410,000 28%52,511 405,000 13% Library Revenue 16,183 174,800 9%22,263 155,394 14% Intergovernmental Revenue 9,212 472,866 2%27,100 209,866 13% Interest Income 1,313 15,000 9%41,945 21,600 194% Charges for Services 106 - 86 400 21% Interfund Transfers - 217,911 0%- 250,000 0% Licenses, Permits and Fees - 115,767 0% Revenue Total 3,975,733 8,658,344 46%2,076,188 8,577,732 24% Expenses Salary and Benefits 1,112,438 6,132,692 18%1,438,471 6,116,078 24% Services and Supplies 332,720 2,136,767 16%379,467 2,247,673 17% Interfund Transfers 94,913 379,653 25%76,329 305,325 25% Miscellaneous 51,972 - Capital Outlay - 8,500 0%- 1,500 0% Contingencies - 277,466 0% Expenses Total 1,592,043 8,657,612 18%1,894,268 8,948,042 21% 186 LIBRARY DEBT SERVICE FUND Revenue Property Taxes 253,313 506,625 50%- 507,913 0% Revenue Total 253,313 506,625 50%- 507,913 0% Expenses Debt Service - 506,625 0%- 507,913 0% Expenses Total - 506,625 0%- 507,913 0% Funds 2022 Actual YTD 2022 Budget % of Budget 2023 Actual YTD 2023 Budget % of Budget 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%228,374 950,000 24% Expenses Total - 680,000 0%228,374 950,000 24% 200 MOTOR FUEL TAX FUND Revenue Intergovernmental Revenue 1,523,435 3,656,700 42%799,534 2,700,000 30% Interest Income 2,217 12,000 18%50,210 12,000 418% Revenue Total 1,525,652 3,668,700 42%849,744 2,712,000 31% Expenses Services and Supplies 323,873 1,038,000 31%169,794 1,038,000 16% Interfund Transfers 261,247 1,044,987 25% Capital Outlay 33,560 3,261,000 1%- 2,778,600 0% Salary and Benefits - 325,000 0% Expenses Total 618,679 5,343,987 12%169,794 4,141,600 4% 205 EMERGENCY TELEPHONE (E911) FUND Revenue Other Taxes 365,588 1,400,000 26%240,888 1,400,000 17% Interest Income 325 7,000 5%6,472 7,000 92% Revenue Total 365,914 1,407,000 26%247,360 1,407,000 18% Expenses Salary and Benefits 171,439 768,616 22%186,202 726,389 26% Services and Supplies 43,773 393,700 11%141,091 355,000 40% Capital Outlay 23,780 450,000 5%29,616 450,000 7% Interfund Transfers 22,500 90,000 25%22,500 90,000 25% Insurance and Other Chargebacks 4,558 18,230 25%4,785 19,142 25% Contingencies - 31,669 0% Expenses Total 266,050 1,720,546 15%384,195 1,672,200 23% Funds 2022 Actual YTD 2022 Budget % of Budget 2023 Actual YTD 2023 Budget % of Budget 210 SPECIAL SERVICE AREA (SSA) #9 Revenue Property Taxes 312,970 595,000 53%211,588 595,000 36% Interest Income 315 - Interfund Transfers 206,750 206,750 100% Revenue Total 312,970 595,000 53%418,653 801,750 52% Expenses Services and Supplies - 575,000 0%- 575,000 0% Expenses Total - 575,000 0%- 575,000 0% 215 CDBG FUND Revenue Interest Income 30 - 593 - Intergovernmental Revenue - 3,684,820 0%- 3,629,000 0% Revenue Total 30 3,684,820 0%593 3,629,000 0% Expenses Salary and Benefits 86,219 589,422 15%111,681 676,384 17% Community Sponsored Organizations 69,528 75,000 93%- 75,000 0% Services and Supplies 3,723 506,200 1%4,818 307,200 2% Miscellaneous 216 2,515,000 0%7,701 2,576,376 0% Capital Outlay 65,527 - Contingencies - 26,075 0% Expenses Total 159,685 3,685,622 4%189,727 3,661,035 5% 220 CDBG LOAN FUND Revenue Other Revenue 51,551 100,000 52%9,691 100,000 10% Interest Income 157 - 5,026 - Revenue Total 51,708 100,000 52%14,717 100,000 15% Expenses Services and Supplies - 175,000 0%- 325,000 0% Expenses Total - 175,000 0%- 325,000 0% 235 NEIGHBORHOOD IMPROVEMENT Revenue Interest Income 7 - 142 - Revenue Total 7 - 142 - Expenses Services and Supplies 3 - 1 - Expenses Total 3 - 1 - Funds 2022 Actual YTD 2022 Budget % of Budget 2023 Actual YTD 2023 Budget % of Budget 240 HOME FUND Revenue Intergovernmental Revenue 164,704 540,453 30%- 650,000 0% Other Revenue 7,185 25,000 29%6,846 25,000 27% Interest Income 16 150 10%313 150 209% Revenue Total 171,905 565,603 30%7,159 675,150 1% Expenses Services and Supplies 202,322 500,565 40%605 582,266 0% Salary and Benefits 14,658 70,681 21%13,886 65,798 21% Contingencies - 4,774 0% Miscellaneous - 500 0%- 2,000 0% Expenses Total 216,980 571,746 38%14,491 654,838 2% 250 AFFORDABLE HOUSING FUND Revenue Other Revenue 31,667 140,600 23%32,500 130,600 25% Interest Income 1,265 5,700 22%28,858 4,500 641% Other Taxes - 75,000 0%- 50,000 0% Intergovernmental Revenue - 658,000 0%- 145,000 0% Revenue Total 32,931 879,300 4%61,358 330,100 19% Expenses Salary and Benefits 41,474 180,075 23%16,706 130,126 13% Community Sponsored Organizations 26,756 166,000 16%- 166,000 0% Services and Supplies 24,579 2,065,050 1%155,333 1,565,000 10% Miscellaneous 2,932 67,500 4%590 53,500 1% Capital Outlay - 10,000 0% Insurance and Other Chargebacks - 17,000 0%- 12,000 0% Expenses Total 95,741 2,505,625 4%172,629 1,926,626 9% Funds 2022 Actual YTD 2022 Budget % of Budget 2023 Actual YTD 2023 Budget % of Budget 320 DEBT SERVICE FUND Revenue Property Taxes 7,520,329 13,436,256 56%3,617,887 12,878,258 28% Interfund Transfers 566,760 2,267,041 25%579,744 2,918,969 20% Interest Income 2,063 1,500 138%34,236 10,000 342% Other Revenue - - Revenue Total 8,089,152 15,704,797 52%4,231,867 15,807,227 27% Expenses Miscellaneous 13,440 - (6,582) - Services and Supplies 8 6,600 0% Debt Service - 15,690,075 0%- 15,797,123 0% Expenses Total 13,440 15,690,075 0%(6,574) 15,803,723 0% 330 HOWARD-RIDGE TIF FUND Revenue Property Taxes 653,024 1,100,000 59%100,380 1,100,000 9% Other Revenue 11,842 5,366 221%14,000 5,000 280% Interest Income 1,009 400 252%21,198 10,000 212% Revenue Total 665,875 1,105,766 60%135,578 1,115,000 12% Expenses Interfund Transfers 99,528 398,113 25%98,979 395,913 25% Services and Supplies 1,152 265,000 0%14,732 250,000 6% Capital Outlay - 785,000 0%10,000 785,000 1% Miscellaneous 122,367 - Expenses Total 100,680 1,448,113 7%246,078 1,430,913 17% 335 WEST EVANSTON TIF FUND Revenue Property Taxes 835,647 1,450,000 58%405,258 1,450,000 28% Interest Income 446 4,000 11%25,447 5,000 509% Other Revenue - 11,000 0%- 10,000 0% Revenue Total 836,092 1,465,000 57%430,705 1,465,000 29% Expenses Interfund Transfers 18,750 75,000 25%18,750 75,000 25% Services and Supplies 1,701 5,000 34%9,986 5,000 200% Capital Outlay - 1,765,000 0%- 3,660,000 0% Miscellaneous - 200,000 0%560,000 200,000 280% Expenses Total 20,451 2,045,000 1%588,736 3,940,000 15% Funds 2022 Actual YTD 2022 Budget % of Budget 2023 Actual YTD 2023 Budget % of Budget 340 DEMPSTER-DODGE TIF FUND Revenue Property Taxes 155,622 160,000 97%- 180,000 0% Interest Income 43 - 3,807 1,000 381% Revenue Total 155,665 160,000 97%3,807 181,000 2% Expenses Interfund Transfers 42,958 171,833 25%43,620 174,483 25% Services and Supplies 26 2,000 1%4,991 2,000 250% Expenses Total 42,985 173,833 25%48,611 176,483 28% 345 CHICAGO-MAIN TIF Revenue Property Taxes 601,259 1,000,000 60%523,704 1,000,000 52% Interest Income 132 - 16,340 2,500 654% Other Revenue - 1,880,000 0% Revenue Total 601,391 1,000,000 60%540,043 2,882,500 19% Expenses Interfund Transfers 66,191 264,763 25%67,839 271,355 25% Capital Outlay 25,341 1,090,000 2%3,178 2,469,000 0% Services and Supplies 29 5,000 1%9,984 5,000 200% Miscellaneous - 250,000 0%- 250,000 0% Expenses Total 91,561 1,609,763 6%81,001 2,995,355 3% 350 SPECIAL SERVICE AREA (SSA) #6 Revenue Property Taxes 118,882 221,000 54%73,448 221,000 33% Interest Income 2 - 2,228 250 891% Revenue Total 118,884 221,000 54%75,676 221,250 34% Expenses Services and Supplies - 221,000 0%(117,144) 220,000 -53% Expenses Total - 221,000 0%(117,144) 220,000 -53% 355 SPECIAL SERVICE AREA (SSA) #7 Revenue Property Taxes 76,403 142,000 54%34,500 142,000 24% Interest Income 11 - 494 200 247% Revenue Total 76,413 142,000 54%34,994 142,200 25% Expenses Services and Supplies - 140,000 0%- 140,000 0% Expenses Total - 140,000 0%- 140,000 0% Funds 2022 Actual YTD 2022 Budget % of Budget 2023 Actual YTD 2023 Budget % of Budget 360 SPECIAL SERVICE AREA (SSA) #8 Revenue Property Taxes 30,167 60,200 50%12,532 60,200 21% Interest Income - - 196 - Revenue Total 30,167 60,200 50%12,728 60,200 21% Expenses Services and Supplies - 60,200 0%- 60,200 0% Expenses Total - 60,200 0%- 60,200 0% 365 FIVE FIFTH TIF FUND Expenses Capital Outlay 131,410 - Services and Supplies 4,990 100,000 5% Miscellaneous 2,537 - Expenses Total 138,937 100,000 139% 415 CAPITAL IMPROVEMENTS FUND Revenue Other Revenue 72,853 12,253,000 1%24,745 17,350,000 0% Charges for Services 5,903 - Interest Income 5,562 - 49,360 - Intergovernmental Revenue - 4,592,500 0% Interfund Transfers - 85,000 0% Revenue Total 84,318 12,253,000 1%74,105 22,027,500 0% Expenses Services and Supplies 236,443 - 176,154 - Miscellaneous 39,569 - (32,801) - Capital Outlay 10,577 16,455,000 0%364,352 22,492,500 2% Salary and Benefits - - Expenses Total 286,590 16,455,000 2%507,705 22,492,500 2% Funds 2022 Actual YTD 2022 Budget % of Budget 2023 Actual YTD 2023 Budget % of Budget 416 CROWN CONSTRUCTION FUND Revenue Interest Income 3,072 - 62,919 10,000 629% Other Revenue - 1,000,000 0%- 1,000,000 0% Revenue Total 3,072 1,000,000 0%62,919 1,010,000 6% Expenses Interfund Transfers 225,000 900,000 25%236,250 945,000 25% Capital Outlay 2,255 800,000 0%- 200,000 0% Services and Supplies 15 - 15 - Miscellaneous 1,604 - Expenses Total 227,270 1,700,000 13%237,869 1,145,000 21% 417 CROWN COMMUNITY CTR MAINTENANCE Revenue Interfund Transfers 43,750 175,000 25%43,749 175,000 25% Revenue Total 43,750 175,000 25%43,749 175,000 25% Expenses Capital Outlay 23,076 - - 175,000 0% Expenses Total 23,076 - - 175,000 0% 420 SPECIAL ASSESSMENT FUND Revenue Other Taxes 46,823 125,000 37%91,066 125,000 73% Interest Income 4,942 30,000 16%16,440 30,000 55% Revenue Total 51,765 155,000 33%107,507 155,000 69% Expenses Interfund Transfers 116,235 464,938 25%113,838 455,360 25% Capital Outlay 11,440 650,000 2%- 375,000 0% Services and Supplies 15 - 15 - Expenses Total 127,690 1,114,938 11%113,853 830,360 14% Funds 2022 Actual YTD 2022 Budget % of Budget 2023 Actual YTD 2023 Budget % of Budget 505 PARKING SYSTEM FUND Revenue Charges for Services 1,743,809 8,873,975 20%1,898,657 8,308,975 23% Intergovernmental Revenue 575,000 2,300,000 25%- 1,100,000 0% Other Revenue 69,983 486,700 14%99,066 486,700 20% Interest Income 1,428 20,000 7%15,340 20,000 77% Revenue Total 2,390,220 11,680,675 20%2,013,063 9,915,675 20% Expenses Services and Supplies 874,126 4,550,316 19%949,406 4,340,316 22% Interfund Transfers 783,098 3,132,390 25%783,096 3,132,390 25% Salary and Benefits 325,365 1,637,273 20%389,116 1,649,107 24% Insurance and Other Chargebacks 87,875 351,502 25%92,268 369,077 25% Capital Outlay 78,800 2,025,000 4%- 1,600,000 0% Miscellaneous 5,182 50,000 10%(2,538) 50,000 -5% Contingencies - 67,432 0% Debt Service - 72,900 0%- 76,150 0% Expenses Total 2,154,446 11,819,381 18%2,211,348 11,284,472 20% 510 WATER FUND Revenue Charges for Services 5,147,699 23,443,200 22%5,194,572 24,378,734 21% Other Revenue 334,776 29,834,150 1%2,783,356 51,039,150 5% Interest Income 24,304 70,000 35%59,837 70,000 85% Licenses, Permits and Fees 19,477 50,000 39%(1,700) 50,000 -3% Revenue Total 5,526,255 53,397,350 10%8,036,065 75,537,884 11% Expenses Interfund Transfers 2,168,312 4,229,559 51%1,057,392 4,229,559 25% Salary and Benefits 1,349,760 6,004,605 22%1,526,370 6,835,566 22% Services and Supplies 524,440 5,347,760 10%612,831 5,908,008 10% Insurance and Other Chargebacks 396,461 1,585,843 25%416,569 1,665,135 25% Miscellaneous 130,543 15,000 870%(45,867) 15,000 -306% Contingencies - 1,000 0%- 275,576 0% Capital Outlay - 164,400 0%- 388,400 0% Debt Service - 3,596,365 0%- 4,072,486 0% Expenses Total 4,569,516 20,944,532 22%3,567,294 23,389,730 15% Funds 2022 Actual YTD 2022 Budget % of Budget 2023 Actual YTD 2023 Budget % of Budget 513 WATER DEPR IMPRV &EXTENSION FUND Expenses Services and Supplies 88,779 3,465,000 3%17,341 11,700 148% Capital Outlay - 33,036,000 0%27,700 57,780,500 0% Interfund Transfers (1,110,923) - Expenses Total (1,022,144) 36,501,000 -3%45,041 57,792,200 0% 515 SEWER FUND Revenue Charges for Services 2,053,730 10,113,594 20%1,965,349 10,240,424 19% Interest Income 611 25,000 2%15,687 25,000 63% Other Revenue - 2,001,000 0%- 1,000 0% Revenue Total 2,054,341 12,139,594 17%1,981,036 10,266,424 19% Expenses Debt Service 624,753 3,772,691 17%624,753 3,809,232 16% Salary and Benefits 309,751 1,383,914 22%327,944 1,330,068 25% Interfund Transfers 217,791 871,164 25%220,965 883,858 25% Insurance and Other Chargebacks 88,048 352,190 25%92,451 369,800 25% Miscellaneous 34,226 1,500 2282%(16,761) 1,500 -1117% Services and Supplies 23,236 1,471,800 2%(70,304) 1,750,300 -4% Contingencies - 56,511 0% Capital Outlay - 3,538,100 0%54,957 3,050,700 2% Expenses Total 1,297,805 11,391,359 11%1,234,005 11,251,969 11% 520 SOLID WASTE FUND Revenue Charges for Services 1,077,303 4,516,450 24%1,036,412 4,669,000 22% Property Taxes 666,250 1,332,500 50%333,125 1,332,500 25% Licenses, Permits and Fees 99,018 297,000 33%93,743 389,000 24% Other Revenue 93,401 122,000 77%50,817 122,000 42% Revenue Total 1,935,972 6,267,950 31%1,514,097 6,512,500 23% Expenses Services and Supplies 670,188 3,786,776 18%765,902 3,935,115 19% Salary and Benefits 329,116 1,492,909 22%395,085 1,582,205 25% Interfund Transfers 75,500 302,000 25%80,499 322,000 25% Miscellaneous 5,873 15,000 39%1,540 15,000 10% Capital Outlay 4,209 525,000 1%11,686 525,000 2% Contingencies - 69,205 0% Expenses Total 1,084,886 6,121,685 18%1,254,713 6,448,525 19% Funds 2022 Actual YTD 2022 Budget % of Budget 2023 Actual YTD 2023 Budget % of Budget 600 FLEET SERVICES FUND Revenue Charges for Services 776,860 3,127,440 25%811,107 3,244,440 25% Other Revenue 4,969 69,000 7%- 69,000 0% Interest Income - 1,000 0%- 1,000 0% Revenue Total 781,829 3,197,440 24%811,107 3,314,440 24% Expenses Services and Supplies 509,541 2,034,507 25%449,619 2,044,557 22% Salary and Benefits 265,822 1,276,621 21%355,143 1,364,942 26% Insurance and Other Chargebacks 900 - Capital Outlay - - Contingencies - 52,480 0% Expenses Total 776,263 3,311,128 23%804,762 3,461,979 23% 601 EQUIPMENT REPLACEMENT FUND Revenue Intergovernmental Revenue 400,000 1,600,000 25%- 1,500,000 0% Charges for Services 56,221 224,885 25%188,721 754,885 25% Other Revenue - 960,217 0%263 25,000 1% Interest Income 5,691 - Revenue Total 456,221 2,785,102 16%194,675 2,279,885 9% Expenses Capital Outlay 1,187,197 2,750,000 43%183,679 2,700,000 7% Services and Supplies 59 - Expenses Total 1,187,197 2,750,000 43%183,738 2,700,000 7% Funds 2022 Actual YTD 2022 Budget % of Budget 2023 Actual YTD 2023 Budget % of Budget 605 INSURANCE FUND Revenue Other Revenue 2,543,029 11,248,243 23%2,609,601 11,448,112 23% Insurance 2,075,664 8,827,914 24%2,354,954 9,444,453 25% Workers Compensation and Liability 188,000 825,000 23%537,727 862,500 62% Charges for Services 2,387 - Revenue Total 4,809,080 20,901,157 23%5,502,282 21,755,065 25% Expenses Insurance and Other Chargebacks 4,236,936 16,957,400 25%3,926,018 16,765,000 23% Services and Supplies 1,474,208 2,994,200 49%1,525,220 3,244,200 47% Salary and Benefits 36,441 4,751 767%25,293 4,287 590% Expenses Total 5,747,585 19,956,351 29%5,476,530 20,013,487 27%