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HomeMy WebLinkAbout2024.06 June Monthly Report To: Luke Stowe, City Manager From: Hitesh Desai, CFO/City Treasurer Subject: June 2024 Monthly Financial Report Date: August 2, 2024 Please find attached the financial statements as of June 30, 2024. A summary by fund for revenues, expenditures, fund, and cash balances is as follows . City of Evanston Cash & Investment Summary by Fund June 30 , 2024 Fund #Fund Revenue Expense Net Fund Balance Cash Balance 100 General 67,801,300 68,824,833 (1,023,534) 48,042,938 43,996,278 170 American Rescue Plan 726,193 2,369,997 (1,643,804) 391,167 23,671,336 175 General Assistance 759,125 596,137 162,989 1,457,834 1,458,241 176 Human Services 2,047,045 1,788,811 258,235 2,647,244 2,680,957 177 Reparations 1,025,840 2,152,394 (1,126,554) 427,522 427,522 178 Sustainability 913,221 460,391 452,831 1,240,131 1,240,131 180 Good Neighbor 3,009,390 1,500,707 1,508,683 1,697,008 1,697,007 185 Library 4,467,735 3,880,175 587,560 5,414,331 5,427,773 186 Library Debt Service 287,338 110,642 176,696 179,477 179,477 187 Library Capital Improvement FD - 3,232 (3,232) (491,746) (491,746) 200 MFT 1,838,036 354,560 1,483,476 7,767,681 7,462,814 205 E911 510,629 616,303 (105,674) 1,455,100 1,095,590 210 Special Service Area (SSA) #9 351,476 325,032 26,443 39,695 39,695 215 CDBG 9,857 271,835 (261,978) (202,655) (202,031) 220 CD Loan 18,121 - 18,121 409,085 409,086 235 Neighborhood Improvement 385 1 384 23,269 23,269 240 Home 19,351 40,253 (20,902) (13,047) (13,047) 250 Affordable Housing 1,225,811 98,253 1,127,557 3,898,183 4,053,250 320 Debt Service 7,989,311 2,424,365 5,564,946 8,469,982 8,469,982 330 Howard Ridge 670,080 1,142,997 (472,916) 1,363,921 1,349,694 335 West Evanston 1,063,012 336,100 726,912 2,943,946 2,943,888 340 Dempster-Dodge-TIF 262,962 88,784 174,178 822,436 822,378 345 Chicago Main-TIF 691,708 407,453 284,255 506,301 506,242 350 Special Service Area (SSA) #6 114,728 101,639 13,089 47,315 269,176 355 Special Service Area (SSA) #7 77,626 71,826 5,800 20,136 20,135 360 Special Service Area (SSA) #8 33,148 30,974 2,174 9,326 9,326 365 Five-Fifth TIF 464,803 327,473 137,330 (59) (117) 415 Capital Improvements 1,264,107 4,884,068 (3,619,961) (11,793,371) (3,006,855) 416 Crown Construction 403,188 316,728 86,460 4,890,566 4,890,567 417 Crown Community CTR Maintenance 87,498 - 87,498 752,539 752,539 420 Special Assessment 111,509 46,032 65,477 628,535 628,535 505 Parking 5,123,154 4,982,614 140,540 2,675,610 2,127,138 510-513 Water 15,301,286 16,580,473 (1,279,187) 4,151,864 1,046,831 515 Sewer 4,317,282 3,096,445 1,220,838 9,808,112 8,129,727 520 Solid Waste 3,153,477 2,887,398 266,079 3,197,231 2,056,240 600 Fleet 2,166,151 1,570,214 595,936 1,977,561 459,772 601 Equipment Replacement 459,826 961,063 (501,237) 2,948,741 458,286 605 Insurance 10,487,362 11,136,933 (649,571) 2,640,561 3,974,998 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 June 30, 2024. 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 The FY 2023 annual audit by Sikich, LLP was finalized in June of 2024. There is a three (3) months lag in some of the state distributed revenues like Sales Tax, Home Rule Sales Tax, Use Tax and Telecommunication Tax. The unaudited financials as of June 30, 2024, show the General Fund with a fund balance of $48,042,938 and cash balance of $43,996,278 . The attached financials show General Fund revenues at 51% and expenses at 48%. Through June, the City has received $1,235,772 of permit revenue from the Ryan Field Northwestern stadium project. Since permit revenue from this project was not included as part of the FY 2024 budget, the decision to use these funds for operating needs or towards any capital outlay (civic center/Police and Fire HQ rehab/rebuild etc.) will be determined at a later point by the City Council . General Fund Expenses by Category FY 2024 Actual Revenues (Through 06/30/2024) Account Description 100 GENERAL FUND 177 REPARATIONS FUND 700 FIRE PENSION FUND 705 POLICE PENSION FUND Grand Total STATE INCOME TAX 7,444,161 - - - 7,444,161 PROPERTY TAXES 4,987,282 - - - 4,987,282 RECREATION PROGRAM FEES 4,415,808 - - - 4,415,808 SALES TAX - BASIC 4,203,563 - - - 4,203,563 BUILDING PERMITS 3,986,112 - - - 3,986,112 SALES TAX - HOME RULE 3,179,844 - - - 3,179,844 TICKET FINES-PARKING 1,702,216 - - 1,702,216 PARKING TAX 1,369,051 - - - 1,369,051 LIQUOR TAX 1,289,866 - - - 1,289,866 ELECTRIC UTILITY TAX 1,285,353 - - - 1,285,353 AMBULANCE SERVICE 1,265,614 - 1,265,614 INVESTMENT INCOME 1,056,453 - - - 1,056,453 PERSONAL PROPERTY REPLACEMENT TAX 1,048,122 - - 1,048,122 REAL ESTATE TRANSFER TAX 324,207 1,000,000 - - 1,324,207 MUNICIPAL HOTEL TAX 922,933 - - - 922,933 General Fund 2024 Budget 2024 Actual % of Budget 2023 Budget 2023 Actual % of Budget Expenses Salary and Benefits 88,012,393 39,998,830 45%75,748,150 32,465,918 43% Insurance and Other Chargebacks 29,518,684 15,703,286 53%28,934,436 17,626,702 61% Services and Supplies 19,446,153 8,060,986 41%16,965,457 5,294,789 31% Capital Outlay 272,000 2,791,001 1026%694,500 83,213 12% Interfund Transfers 4,887,100 2,068,548 42%4,248,750 5,219,474 123% Miscellaneous 1,545,213 196,983 13%617,822 7,983 1% Community Sponsored Organizations 120,000 4,995 4%120,000 2,599 2% Contingencies 126,000 206 0%408,500 96,267 24% Expenses Total 143,927,543 68,824,833 48%127,737,614 60,796,945 48% Through June 30, 2024, Police spent 49% of budget for overtime, and Fire spent 41% of the annual budget. Overtime Expenses 2023 Actual 2024 Budget 2024 YTD % Budget Police $1,862,988 $ 1,736,349 851,742 49% Fire $1,005,238 $ 1,084,000 447,599 41% Enterprise Funds Through June 30, 2024, the Water Fund is showing a fund balance of $4,151,864 and a cash balance of 1,046,831. Capital projects funded by IEPA loans have begun. These projects are budgeted in Other Revenue and expenses in Capital Outlay. These projects have been drawing on the existing fund balance while the City moves forward with a 2024 GO Bond issuance. Bond proceeds will be reflected in July 2024 financials. Other Funds Through June 30, 2024, the Capital Improvements Fund is showing a negative fund balance of $11,793,371 and a negative cash balance of $3,006,855. The fund continues to spend down Series 2021 and Series 2020 bond proceeds. The fund saw a significant decreas e 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 , 2023, & 2024 bonds. In June, the City Council recommended that the City move forward with issuance of GO Bonds in June 2024 for CIP Fund and Water Fund projects. Bond proceeds will be reflected in July 2024 Financials. Through June 30, 2024, the Fleet Fund is showing a fund balance of $1,977,561 and a cash balance of $459,772. This difference is largely a result of inventory on hand that is reflected as an asset in the fund balance but reduced from the cash balance. Through June 30 , 2024, the Insurance Fund is showing a fund balance of $2,640,561 and a cash balance of $3,974,998. 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 June 30 , 2024 year-to-date financial information and reports which to the best of my knowledge appear ac curate and complete. Funds 2024 Budget 2024 Actual % of Budget 2023 Budget 2023 Actual % of Budget 100 GENERAL FUND Revenue Charges for Services 11,655,200 6,090,368 52% 8,785,075 5,802,366 66% Fines and Forfeitures 3,725,000 1,957,677 53% 3,632,500 1,941,421 53% Interest Income 500,000 1,056,453 211% 55,000 719,929 1309% Interfund Transfers 9,623,390 4,478,894 47% 7,733,949 3,866,970 50% Intergovernmental Revenue 3,966,034 1,448,580 37% 3,116,184 2,000,263 64% Licenses, Permits and Fees 7,336,450 5,812,172 79% 7,543,450 4,050,924 54% Other Revenue 1,301,500 564,105 43% 1,168,600 754,271 65% Other Taxes 66,300,000 30,532,406 46% 56,570,000 31,226,575 55% Property Taxes 29,047,402 15,860,645 55% 29,047,402 15,941,605 55% Revenue Total 133,454,976 67,801,300 51% 117,652,160 66,304,324 56% Expenses 12 LEGISLATIVE - 4,687 13 CITY COUNCIL 594,133 331,428 56% 658,324 276,587 42% 14 CITY CLERK 535,355 174,538 33% 360,108 172,298 48% 15 CITY MANAGER'S OFFICE 10,177,532 3,152,297 31% 8,143,075 6,400,755 79% 17 LAW 1,354,786 524,021 39% 988,558 419,452 42% 19 ADMINISTRATIVE SERVICES 15,148,003 6,360,809 42% 12,537,670 5,673,324 45% 21 COMMUNITY DEVELOPMENT 4,687,076 1,738,335 37% 4,183,421 1,713,273 41% 22 POLICE 35,221,511 16,718,302 47% 29,214,097 16,199,023 55% 23 FIRE MGMT & SUPPORT 22,110,663 10,181,584 46% 18,689,924 9,935,010 53% 24 HEALTH 1,817,273 919,408 51% 1,413,058 1,030,485 73% 30 PARKS AND RECREATION 14,547,351 8,876,787 61% 12,751,313 5,170,096 41% 40 PUBLIC WORKS AGENCY 15,868,893 6,179,236 39% 13,708,631 5,988,997 44% 99 NON-DEPARTMENTAL 21,864,968 13,663,401 62% 25,089,436 15,905,067 63% Expenses Total 143,927,543 68,824,833 48% 127,737,614 68,884,366 54% 170 AMERICAN RESCUE PLAN Revenue Interest Income 50,000 726,193 1452% - 663,514 Intergovernmental Revenue - - Other Revenue - - Revenue Total 50,000 726,193 1452% - 663,514 Expenses Capital Outlay 10,188,900 1,207,918 12% 800,000 647,630 81% Community Sponsored Organizations - 292,305 - - Insurance and Other Chargebacks 100,000 - 0% 850,000 62,746 7% Interfund Transfers 1,250,000 417,200 33% 2,600,000 693,553 27% Miscellaneous 10,294,191 339,819 3% 18,500,000 486,034 3% Salary and Benefits - 219,543 Services and Supplies 3,275,000 112,755 3% - 470,661 Expenses Total 25,108,091 2,369,997 9% 22,750,000 2,580,166 11% 175 GENERAL ASSISTANCE FUND Revenue Interest Income 1,000 41,941 4194% 1,000 24,835 2484% Other Revenue 27,500 5,506 20% 27,500 - 0% Property Taxes 1,050,000 711,678 68% 1,300,000 706,088 54% Revenue Total 1,078,500 759,125 70% 1,328,500 730,923 55% Expenses Miscellaneous 7,000 1,657 24% 7,000 4,685 67% Salary and Benefits 539,408 263,247 49% 488,738 244,370 50% Services and Supplies 874,482 331,233 38% 864,482 271,149 31% Expenses Total 1,420,890 596,137 42% 1,360,220 520,204 38% 176 HUMAN SERVICES FUND Revenue Interest Income 6,000 34,605 577% - 28,025 Intergovernmental Revenue 114,000 332,440 292% 114,000 95,216 84% Other Revenue 20,000 - 0% 2,000 27,336 1367% Property Taxes 3,360,000 1,680,000 50% 3,110,000 1,555,000 50% Revenue Total 3,500,000 2,047,045 58% 3,226,000 1,705,576 53% Expenses Community Sponsored Organizations 60,000 258,152 430% 60,000 257,713 430% Insurance and Other Chargebacks - (18,805) Miscellaneous 210,000 77,394 37% 213,000 106,033 50% Salary and Benefits 2,654,369 1,187,443 45% 2,373,285 845,429 36% Services and Supplies 2,334,063 265,821 11% 1,804,973 71,824 4% Expenses Total 5,258,432 1,788,811 34% 4,451,258 1,262,195 28% 177 REPARATIONS FUND Revenue Interest Income 2,500 22,341 894% - 5,946 Intergovernmental Revenue 100,000 - 0% - 100,000 Other Revenue - 3,499 - 2,483 Other Taxes 1,400,000 1,000,000 71% 3,400,000 1,936,780 57% Revenue Total 1,502,500 1,025,840 68% 3,400,000 2,045,208 60% Expenses Miscellaneous 3,400,000 2,072,988 61% 3,400,000 231,381 7% Services and Supplies 101,000 79,407 79% - 987 Expenses Total 3,501,000 2,152,394 61% 3,400,000 232,368 7% 178 SUSTAINABILITY FUND Revenue Interest Income 2,000 12,910 646% - 5,749 Interfund Transfers 700,000 600,002 86% 200,000 100,002 50% Intergovernmental Revenue 10,000 10,000 100% Licenses, Permits and Fees 500,000 220,401 44% 500,000 236,238 47% Other Revenue 650,000 69,909 11% 500,000 - 0% Revenue Total 1,862,000 913,221 49% 1,200,000 341,989 28% Expenses Community Sponsored Organizations 500,000 - 0% Miscellaneous 525,000 - 0% Salary and Benefits 250,368 115,305 46% 256,893 61,775 24% Services and Supplies 725,120 345,085 48% 546,000 97,479 18% Expenses Total 2,000,488 460,391 23% 802,893 159,254 20% 180 GOOD NEIGHBOR FUND Revenue Interest Income 1,000 9,390 939% - 8,588 Other Revenue 3,000,000 3,000,000 100% Revenue Total 3,001,000 3,009,390 100% - 8,588 Expenses Capital Outlay - 75,000 Interfund Transfers 3,000,000 1,500,000 50% 85,000 - 0% Miscellaneous 314,000 - 0% - 225,000 Services and Supplies - 707 - 98 Expenses Total 3,314,000 1,500,707 45% 85,000 300,098 353% 185 LIBRARY FUND Revenue Charges for Services 400 1,451 363% 400 201 50% Interest Income 25,000 162,053 648% 21,600 123,061 570% Interfund Transfers 216,999 - 0% 250,000 - 0% Intergovernmental Revenue 200,213 11,433 6% 209,866 49,366 24% Library Revenue 109,394 54,336 50% 155,394 32,178 21% Other Revenue 405,000 126,589 31% 405,000 81,511 20% Property Taxes 8,213,664 4,111,873 50% 7,535,472 3,913,311 52% Revenue Total 9,170,670 4,467,735 49% 8,577,732 4,199,628 49% Expenses Capital Outlay 3,500 - 0% 1,500 - 0% Insurance and Other Chargebacks - 168 - 2,134 Interfund Transfers 360,325 180,156 50% 305,325 152,658 50% Salary and Benefits 7,264,128 2,836,515 39% 6,393,544 2,637,224 41% Services and Supplies 2,313,194 863,336 37% 2,247,673 866,964 39% Expenses Total 9,941,147 3,880,175 39% 8,948,042 3,658,979 41% 186 LIBRARY DEBT SERVICE FUND Revenue Property Taxes 574,677 287,338 50% 507,913 253,956 50% Revenue Total 574,677 287,338 50% 507,913 253,956 50% Expenses Debt Service 574,677 110,642 19% 507,913 116,092 23% Expenses Total 574,677 110,642 19% 507,913 116,092 23% 187 LIBRARY CAPITAL IMPROVEMENT FD Revenue Other Revenue 550,000 - 0% 950,000 - 0% Revenue Total 550,000 - 0% 950,000 - 0% Expenses Capital Outlay 550,000 3,232 1% 950,000 436,437 46% Expenses Total 550,000 3,232 1% 950,000 436,437 46% 200 MOTOR FUEL TAX FUND Revenue Interest Income 15,000 185,855 1239% 12,000 115,535 963% Intergovernmental Revenue 2,986,239 1,652,181 55% 2,700,000 1,602,078 59% Revenue Total 3,001,239 1,838,036 61% 2,712,000 1,717,613 63% Expenses Capital Outlay 4,405,000 25,975 1% 2,778,600 652,954 23% Salary and Benefits 325,000 - 0% 325,000 - 0% Services and Supplies 1,890,000 328,585 17% 1,038,000 241,015 23% Expenses Total 6,620,000 354,560 5% 4,141,600 893,969 22% 205 EMERGENCY TELEPHONE (E911) FUND Revenue Interest Income 7,000 19,209 274% 7,000 14,069 201% Other Taxes 1,450,000 491,420 34% 1,400,000 485,375 35% Revenue Total 1,457,000 510,629 35% 1,407,000 499,444 35% Expenses Capital Outlay 480,000 13,397 3% 450,000 42,291 9% Insurance and Other Chargebacks 19,142 9,570 50% 19,142 9,570 50% Interfund Transfers 100,000 49,998 50% 90,000 45,000 50% Miscellaneous - 338 Salary and Benefits 810,331 332,796 41% 758,058 360,837 48% Services and Supplies 368,350 210,205 57% 355,000 212,794 60% Expenses Total 1,777,823 616,303 35% 1,672,200 670,493 40% 210 SPECIAL SERVICE AREA (SSA) #9 Revenue Interest Income - 5,146 - 3,447 Interfund Transfers 206,750 206,750 100% Property Taxes 592,665 346,330 58% 595,000 323,048 54% Revenue Total 592,665 351,476 59% 801,750 533,245 67% Expenses Services and Supplies 575,000 325,032 57% 575,000 316,021 55% Expenses Total 575,000 325,032 57% 575,000 316,021 55% 215 CDBG FUND Revenue Interest Income - 3,388 - 1,822 Intergovernmental Revenue 3,068,463 6,470 0% 3,629,000 128,065 4% Revenue Total 3,068,463 9,857 0% 3,629,000 129,887 4% Expenses Capital Outlay - 6,470 - 84,605 Community Sponsored Organizations 75,000 - 0% 75,000 43,460 58% Insurance and Other Chargebacks - 134,787 Miscellaneous 2,341,499 - 0% 2,576,376 13,375 1% Salary and Benefits 681,559 256,322 38% 702,459 206,510 29% Services and Supplies 17,480 9,043 52% 307,200 5,836 2% Expenses Total 3,115,538 271,835 9% 3,661,035 488,573 13% 220 CDBG LOAN FUND Revenue Interest Income 5,000 13,840 277% - 12,259 Other Revenue 443,121 4,281 1% 100,000 41,893 42% Revenue Total 448,121 18,121 4% 100,000 54,151 54% Expenses Services and Supplies 440,000 - 0% 325,000 45,002 14% Expenses Total 440,000 - 0% 325,000 45,002 14% 235 NEIGHBORHOOD IMPROVEMENT Revenue Interest Income - 385 - 308 Revenue Total - 385 - 308 Expenses Services and Supplies - 1 - 4 Expenses Total - 1 - 4 240 HOME FUND Revenue Interest Income 150 204 136% 150 372 248% Intergovernmental Revenue 2,345,000 5,455 0% 650,000 - 0% Other Revenue 25,000 13,692 55% 25,000 13,692 55% Revenue Total 2,370,150 19,351 1% 675,150 14,064 2% Expenses Insurance and Other Chargebacks 1,150,000 - 0% - (6,503) Miscellaneous 2,000 207 10% 2,000 - 0% Salary and Benefits 68,137 21,128 31% 70,572 29,035 41% Services and Supplies 801,065 18,918 2% 582,266 620 0% Expenses Total 2,021,202 40,253 2% 654,838 23,152 4% 250 AFFORDABLE HOUSING FUND Revenue Interest Income 8,000 79,235 990% 4,500 62,113 1380% Interfund Transfers 1,000,000 1,000,000 100% Intergovernmental Revenue 145,000 61,576 42% 145,000 35,774 25% Other Revenue 130,000 65,000 50% 130,600 65,000 50% Other Taxes 50,000 20,000 40% 50,000 - 0% Revenue Total 1,333,000 1,225,811 92% 330,100 162,887 49% Expenses Community Sponsored Organizations 154,000 61,342 40% 166,000 42,307 25% Insurance and Other Chargebacks 11,000 234 2% 12,000 12,260 102% Miscellaneous 1,051,500 3,620 0% 53,500 1,023 2% Salary and Benefits 41,038 21,128 51% 130,126 34,423 26% Services and Supplies 1,670,000 11,930 1% 1,565,000 179,548 11% Expenses Total 2,927,538 98,253 3% 1,926,626 269,561 14% 320 DEBT SERVICE FUND Revenue Interest Income 10,000 57,450 575% 10,000 119,513 1195% Interfund Transfers 2,693,941 805,146 30% 2,918,969 1,159,488 40% Other Revenue - 301 Property Taxes 12,766,093 7,126,413 56% 12,878,258 7,081,587 55% Revenue Total 15,470,034 7,989,311 52% 15,807,227 8,360,588 53% Expenses Debt Service 15,460,034 2,418,057 16% 15,797,123 2,612,830 17% Interfund Transfers - - Miscellaneous - (24,661) Services and Supplies 6,600 6,308 96% 6,600 19 0% Expenses Total 15,466,634 2,424,365 16% 15,803,723 2,588,188 16% 330 HOWARD-RIDGE TIF FUND Revenue Interest Income 10,000 48,753 488% 10,000 51,339 513% Other Revenue 5,000 14,000 280% 5,000 21,000 420% Property Taxes 1,100,000 607,328 55% 1,100,000 630,474 57% Revenue Total 1,115,000 670,080 60% 1,115,000 702,813 63% Expenses Capital Outlay 50,000 926,133 1852% 785,000 10,000 1% Interfund Transfers 363,513 181,758 50% 395,913 197,958 50% Miscellaneous - 22,000 - 122,367 Services and Supplies 65,000 13,105 20% 250,000 52,490 21% Expenses Total 478,513 1,142,997 239% 1,430,913 382,815 27% 335 WEST EVANSTON TIF FUND Revenue Interest Income 5,000 71,821 1436% 5,000 57,532 1151% Other Revenue 10,000 - 0% Property Taxes 1,450,000 991,191 68% 1,450,000 808,636 56% Revenue Total 1,455,000 1,063,012 73% 1,465,000 866,167 59% Expenses Capital Outlay 3,315,000 197,535 6% 3,660,000 3,492 0% Interfund Transfers 75,000 37,500 50% 75,000 37,500 50% Miscellaneous 12,000 14,400 120% 200,000 560,000 280% Services and Supplies 1,005,000 86,665 9% 5,000 20,127 403% Expenses Total 4,407,000 336,100 8% 3,940,000 621,118 16% 340 DEMPSTER-DODGE TIF FUND Revenue Interest Income 1,000 19,460 1946% 1,000 9,115 912% Property Taxes 180,000 243,502 135% 180,000 121,726 68% Revenue Total 181,000 262,962 145% 181,000 130,842 72% Expenses Interfund Transfers 176,857 88,428 50% 174,483 87,240 50% Services and Supplies 2,000 356 18% 2,000 7,762 388% Expenses Total 178,857 88,784 50% 176,483 95,002 54% 345 CHICAGO-MAIN TIF Revenue Interest Income 5,000 61,873 1237% 2,500 44,068 1763% Other Revenue 1,880,000 50,000 3% 1,880,000 - 0% Property Taxes 1,000,000 579,834 58% 1,000,000 650,452 65% Revenue Total 2,885,000 691,708 24% 2,882,500 694,519 24% Expenses Capital Outlay 260,000 259,358 100% 2,469,000 64,432 3% Interfund Transfers 272,480 136,242 50% 271,355 135,678 50% Miscellaneous 250,000 10,080 4% 250,000 20,000 8% Services and Supplies 15,010 1,773 12% 5,000 15,124 302% Expenses Total 797,490 407,453 51% 2,995,355 235,234 8% 350 SPECIAL SERVICE AREA (SSA) #6 Revenue Interest Income 250 8,781 3512% 250 7,453 2981% Property Taxes 221,000 105,947 48% 221,000 120,072 54% Revenue Total 221,250 114,728 52% 221,250 127,525 58% Expenses Services and Supplies 220,000 101,639 46% 220,000 362 0% Expenses Total 220,000 101,639 46% 220,000 362 0% 355 SPECIAL SERVICE AREA (SSA) #7 Revenue Interest Income 200 1,307 653% 200 1,475 737% Property Taxes 142,000 76,320 54% 142,000 77,003 54% Revenue Total 142,200 77,626 55% 142,200 78,477 55% Expenses Services and Supplies 140,000 71,826 51% 140,000 77,112 55% Expenses Total 140,000 71,826 51% 140,000 77,112 55% 360 SPECIAL SERVICE AREA (SSA) #8 Revenue Interest Income - 630 - 607 Property Taxes 60,200 32,517 54% 60,200 33,632 56% Revenue Total 60,200 33,148 55% 60,200 34,239 57% Expenses Services and Supplies 60,200 30,974 51% 60,200 31,505 52% Expenses Total 60,200 30,974 51% 60,200 31,505 52% 365 FIVE FIFTH TIF FUND Revenue Interest Income - 3,314 Property Taxes - 461,489 Revenue Total - 464,803 Expenses Capital Outlay - - - 177,091 Miscellaneous - 4,667 - 93,609 Services and Supplies 100,000 322,806 323% 100,000 7,761 8% Expenses Total 100,000 327,473 327% 100,000 278,460 278% 415 CAPITAL IMPROVEMENTS FUND Revenue Charges for Services - 6,729 - 15,995 Interest Income - 64,389 - 119,846 Interfund Transfers 85,000 3,264,226 3840% Intergovernmental Revenue 1,470,000 671,954 46% 4,592,500 322,500 7% Other Revenue 23,283,500 521,035 2% 17,350,000 45,505 0% Revenue Total 24,753,500 1,264,107 5% 22,027,500 3,768,072 17% Expenses Capital Outlay 23,358,500 4,072,985 17% 22,492,500 1,688,474 8% Miscellaneous - (30,079) Services and Supplies 1,860,000 811,083 44% - 537,638 Expenses Total 25,218,500 4,884,068 19% 22,492,500 2,196,032 10% 416 CROWN CONSTRUCTION FUND Revenue Interest Income 10,000 149,832 1498% 10,000 107,413 1074% Other Revenue 1,000,000 253,356 25% 1,000,000 - 0% Revenue Total 1,010,000 403,188 40% 1,010,000 107,413 11% Expenses Capital Outlay 200,000 7,140 4% 200,000 - 0% Interfund Transfers 619,118 309,558 50% 945,000 472,500 50% Miscellaneous - 16,549 Services and Supplies 60 30 50% - 30 Expenses Total 819,178 316,728 39% 1,145,000 489,079 43% 417 CROWN COMMUNITY CTR MAINTENANCE Revenue Interfund Transfers 175,000 87,498 50% 175,000 87,498 50% Revenue Total 175,000 87,498 50% 175,000 87,498 50% Expenses Capital Outlay 175,000 - 0% 175,000 - 0% Expenses Total 175,000 - 0% 175,000 - 0% 420 SPECIAL ASSESSMENT FUND Revenue Interest Income 35,000 17,012 49% 30,000 44,172 147% Other Taxes 125,000 94,498 76% 125,000 83,814 67% Revenue Total 160,000 111,509 70% 155,000 127,986 83% Expenses Capital Outlay 452,500 - 0% 375,000 13,589 4% Interfund Transfers 425,652 46,002 11% 455,360 227,676 50% Services and Supplies 50 30 60% - 30 Expenses Total 878,202 46,032 5% 830,360 241,295 29% 505 PARKING SYSTEM FUND Revenue Charges for Services 8,420,000 4,868,664 58% 8,308,975 4,380,225 53% Interest Income 25,000 73,066 292% 20,000 45,977 230% Intergovernmental Revenue 1,100,000 - 0% 1,100,000 693,553 63% Licenses, Permits and Fees - 150 Other Revenue 422,900 181,274 43% 486,700 271,120 56% Revenue Total 9,967,900 5,123,154 51% 9,915,675 5,390,875 54% Expenses Capital Outlay - - 1,600,000 131,180 8% Debt Service 79,150 17,075 22% 76,150 18,075 24% Insurance and Other Chargebacks 369,077 184,536 50% 369,077 184,925 50% Interfund Transfers 3,180,390 1,590,192 50% 3,132,390 1,566,192 50% Miscellaneous 50,000 (2,586)-5% Salary and Benefits 1,582,397 788,938 50% 1,716,539 702,160 41% Services and Supplies 4,220,350 2,401,873 57% 4,340,316 2,077,136 48% Expenses Total 9,431,364 4,982,614 53% 11,284,472 4,677,081 41% 510 WATER FUND Revenue Charges for Services 25,259,051 11,367,047 45% 24,378,734 10,961,347 45% Interest Income 70,000 117,076 167% 70,000 130,161 186% Licenses, Permits and Fees 50,000 48,352 97% 50,000 8,005 16% Other Revenue 66,234,150 3,478,781 5% 51,039,150 2,794,845 5% Revenue Total 91,613,201 15,011,256 16% 75,537,884 13,894,358 18% Expenses Capital Outlay 58,470,500 5,761,553 10% 388,400 - 0% Contingencies 1,000 - 0% 1,000 - 0% Debt Service 4,826,609 1,529,545 32% 4,072,486 1,268,245 31% Insurance and Other Chargebacks 1,665,135 839,887 50% 1,665,135 833,227 50% Interfund Transfers 4,363,000 2,181,504 50% 4,229,559 2,114,784 50% Miscellaneous 10,000 - 0% 15,000 (45,138)-301% Salary and Benefits 7,936,849 2,923,187 37% 7,110,142 2,867,520 40% Services and Supplies 10,284,310 2,596,986 25% 5,908,008 1,276,648 22% Expenses Total 87,557,403 15,832,663 18% 23,389,730 8,315,287 36% 513 WATER DEPR IMPRV &EXTENSION FUND Revenue Interfund Transfers - 137,792 Revenue Total - 137,792 Expenses Capital Outlay - 746,239 57,780,500 2,786,384 5% Services and Supplies - 1,572 11,700 343,048 2932% Expenses Total - 747,811 57,792,200 3,129,432 5% 515 SEWER FUND Revenue Charges for Services 10,229,424 4,255,637 42% 10,240,424 4,315,764 42% Interest Income 25,000 60,878 244% 25,000 44,794 179% Other Revenue 1,000 768 77% 1,000 - 0% Revenue Total 10,255,424 4,317,282 42% 10,266,424 4,360,559 42% Expenses Capital Outlay 2,950,000 13,077 0% 3,050,700 228,771 7% Debt Service 3,550,270 1,643,504 46% 3,809,232 1,820,718 48% Insurance and Other Chargebacks 369,800 184,902 50% 369,800 184,902 50% Interfund Transfers 1,271,321 635,658 50% 883,858 441,930 50% Miscellaneous 1,500 (17,081)-1139% Salary and Benefits 1,546,276 556,949 36% 1,386,579 620,940 45% Services and Supplies 1,718,600 62,355 4% 1,750,300 (23,427)-1% Expenses Total 11,406,267 3,096,445 27% 11,251,969 3,256,754 29% 520 SOLID WASTE FUND Revenue Charges for Services 4,902,674 2,287,519 47% 4,669,000 2,131,587 46% Interest Income 3,000 6,574 219% - 4,940 Interfund Transfers 100,000 - 0% Licenses, Permits and Fees 375,000 188,184 50% 389,000 163,600 42% Other Revenue 38,000 4,950 13% 122,000 53,078 44% Property Taxes 1,332,500 666,250 50% 1,332,500 666,250 50% Revenue Total 6,751,174 3,153,477 47% 6,512,500 3,019,454 46% Expenses Capital Outlay 850,000 29,589 3% 525,000 28,854 5% Interfund Transfers 418,600 209,298 50% 322,000 160,998 50% Miscellaneous 30,000 8,766 29% 15,000 9,816 65% Salary and Benefits 1,893,717 790,813 42% 1,651,410 749,999 45% Services and Supplies 4,081,466 1,848,933 45% 3,935,115 1,552,076 39% Expenses Total 7,273,783 2,887,398 40% 6,448,525 2,501,743 39% 600 FLEET SERVICES FUND Revenue Charges for Services 4,216,140 2,108,064 50% 3,244,440 1,622,214 50% Interest Income 1,000 288 29% 1,000 - 0% Other Revenue 44,000 57,798 131% 69,000 3,780 5% Revenue Total 4,261,140 2,166,151 51% 3,314,440 1,625,994 49% Expenses Capital Outlay - 780 - 184,456 Salary and Benefits 1,624,232 750,547 46% 1,417,422 692,849 49% Services and Supplies 2,588,890 818,887 32% 2,044,557 1,077,736 53% Expenses Total 4,213,122 1,570,214 37% 3,461,979 1,955,040 56% 601 EQUIPMENT REPLACEMENT FUND Revenue Charges for Services 754,885 377,442 50% 754,885 377,442 50% Interest Income 2,000 14,516 726% - 8,904 Intergovernmental Revenue 1,250,000 - 0% 1,500,000 - 0% Other Revenue 25,000 67,868 271% 25,000 77,597 310% Revenue Total 2,031,885 459,826 23% 2,279,885 463,942 20% Expenses Capital Outlay 3,365,167 960,438 29% 2,700,000 1,014,851 38% Services and Supplies - 625 - 98 Expenses Total 3,365,167 961,063 29% 2,700,000 1,014,949 38% 605 INSURANCE FUND Revenue Charges for Services - 3,153 - 129 Insurance 10,098,091 4,813,018 48% 9,444,453 4,712,428 50% Interest Income - 16,145 Other Revenue 12,859,571 5,169,182 40% 11,448,112 5,207,393 45% Workers Compensation and Liability 886,000 485,864 55% 862,500 748,785 87% Revenue Total 23,843,662 10,487,362 44% 21,755,065 10,668,735 49% Expenses Insurance and Other Chargebacks 19,330,965 8,653,970 45% 16,765,000 7,805,077 47% Salary and Benefits 3,805 2,873 75% 4,287 29,563 690% Services and Supplies 3,660,000 2,480,091 68% 3,244,200 1,715,356 53% Expenses Total 22,994,770 11,136,933 48% 20,013,487 9,549,996 48%