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HomeMy WebLinkAbout2024.04 April Monthly Report To: Luke Stowe, City Manager From: Hitesh Desai, CFO/City Treasurer Subject: April 2024 Monthly Financial Report Date: June 7, 2024 Please find attached the unaudited financial statements as of April 30, 2024. A summary by fund for revenues, expenditures, fund, and cash balances is as follows. The financials below are unaudited: City of Evanston Cash & Investment Summary by Fund April 30, 2024 Fund #Fund Revenue Expense Net Fund Balance Cash Balance 100 General 49,087,694 50,705,210 (1,617,516) 47,897,671 40,540,323 170 American Rescue Plan 475,281 930,713 (455,432) (5,177,384) 24,958,863 175 General Assistance 713,921 377,686 336,235 1,631,078 1,631,488 176 Human Services 1,986,169 910,351 1,075,818 3,464,827 3,464,827 177 Reparations 769,015 1,938,843 (1,169,828) 384,248 384,248 178 Sustainability 224,236 170,362 53,873 841,173 841,174 180 Good Neighbor 1,967 77 1,890 190,215 190,215 185 Library 4,175,554 2,484,239 1,691,314 6,529,890 6,520,439 186 Library Debt Service 287,338 - 287,338 2,781 2,781 187 Library Capital Improvement FD - - - (478,594) (478,594) 200 MFT 1,218,325 302,675 915,650 7,199,854 6,894,987 205 E911 372,576 342,816 29,760 1,603,105 1,229,234 210 Special Service Area (SSA) #9 330,016 325,032 4,983 18,234 18,235 215 CDBG 9,857 175,388 (165,531) (106,208) (106,208) 220 CD Loan 10,951 - 10,951 401,916 401,916 235 Neighborhood Improvement 239 1 238 23,122 23,123 240 Home 9,148 24,009 (14,861) (7,007) (7,006) 250 Affordable Housing 109,965 84,284 25,681 2,796,306 2,951,373 320 Debt Service 7,396,089 6,304 7,389,785 10,582,158 10,525,120 330 Howard Ridge 605,418 128,691 476,727 2,313,345 6,509,734 335 West Evanston 991,936 143,787 848,149 3,065,183 3,065,125 340 Dempster-Dodge-TIF 255,131 59,308 195,823 844,081 844,023 345 Chicago Main-TIF 659,998 315,011 344,986 2,603,231 2,603,174 350 Special Service Area (SSA) #6 106,761 101,639 5,122 39,347 261,210 355 Special Service Area (SSA) #7 73,052 71,826 1,226 15,561 15,561 360 Special Service Area (SSA) #8 31,533 30,974 559 7,713 7,712 365 Five-Fifth TIF 431,519 2,356 429,164 291,775 291,717 415 Capital Improvements 465,491 2,662,233 (2,196,742) (9,273,641) (3,323,076) 416 Crown Construction 107,317 206,392 (99,075) 4,705,032 4,705,032 417 Crown Community CTR Maintenance 58,332 - 58,332 723,373 723,373 420 Special Assessment 96,690 30,688 66,002 629,060 629,060 505 Parking 3,105,427 3,224,814 (119,387) 1,212,260 1,678,795 510-513 Water 7,391,777 7,304,496 87,281 911,253 1,373,303 515 Sewer 2,679,053 1,773,486 905,567 10,197,066 7,882,832 520 Solid Waste 2,290,957 1,724,191 566,766 3,448,328 2,241,739 600 Fleet 1,463,174 985,131 478,043 1,859,563 327,900 601 Equipment Replacement 323,781 550,611 (226,830) 3,916,173 732,694 605 Insurance 6,746,841 8,116,681 (1,369,840) 2,020,291 3,254,453 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 April 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. All fund balances are unaudited. The FY 2023 annual audit by Sikich, LLP is being conducted from January through June with a final ACFR being issued in late June. 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 amounts shown in the table above were March allocations (received in May). The unaudited financials as of April 30, 2024, show the General Fund with a fund balance of $47,897,671 and cash balance of $40,540,323. The attached financials show General Fund revenues at 37% and expenses at 35%. General Fund Expenses by Category: FY 2024 Actual Revenues (Through 04/30/2024) Account Description 100 GENERAL FUND 177 REPARATIONS FUND 700 FIRE PENSION FUND 705 POLICE PENSION FUND Grand Total STATE INCOME TAX 5,244,967 - - - 5,244,967 PROPERTY TAXES 4,704,419 - - - 4,704,419 RECREATION PROGRAM FEES 2,965,289 - - - 2,965,289 BUILDING PERMITS 2,914,729 - - - 2,914,729 SALES TAX - BASIC 2,023,736 - - - 2,023,736 SALES TAX - HOME RULE 1,505,408 - - - 1,505,408 TICKET FINES-PARKING 1,043,276 - - 1,043,276 ELECTRIC UTILITY TAX 858,313 - - - 858,313 AMBULANCE SERVICE 851,323 - - - 851,323 PARKING TAX 829,485 - - - 829,485 REAL ESTATE TRANSFER TAX 745,130 745,130 LIQUOR TAX 718,767 - - - 718,767 NATURAL GAS UTILITY TAX 642,603 - - - 642,603 INVESTMENT INCOME 603,422 - - 603,422 PERSONAL PROPERTY REPLACEMENT TAX 489,832 - - - 489,832 MUNICIPAL HOTEL TAX 442,106 - - - 442,106 General Fund 2024 Budget 2024 Actual % of Budget 2023 Budget 2023 Actual % of Budget Expenses Salary and Benefits 88,012,393 27,139,998 31%75,748,150 26,684,428 35% Insurance and Other Chargebacks 29,518,684 14,607,745 49%28,934,436 16,987,500 59% Services and Supplies 19,446,153 4,712,814 24%694,500 57,740 8% Capital Outlay 272,000 2,749,257 1011%16,965,457 3,707,390 22% Interfund Transfers 4,887,100 1,379,032 28%4,248,750 3,780,808 89% Miscellaneous 1,545,213 116,158 8%617,822 (88,808) -14% Contingencies 126,000 206 0%408,500 83,719 20% Community Sponsored Organizations 120,000 - 0%120,000 2,599 2% Expenses Total 143,927,543 50,705,210 35%127,737,614 51,215,376 40% Through April 30, 2024, Police spent 28% of budget for overtime, and Fire spent 25% of the annual budget. Overtime Expenses 2023 Actual 2024 Budget 2024 YTD % Budget Police $1,862,988 $ 1,736,349 489,471 28% Fire $1,005,238 $ 1,084,000 275,486 25% Enterprise Funds Through April 30, 2024, the Water Fund is showing a fund balance of $911,253 and a cash balance of $1,373,303. 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. Other Funds Through April 30, 2024, the Capital Improvements Fund is showing a negative fund balance of $9,273,641 and a negative cash balance of $3,323,076. 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, 2023, & 2024 bonds. In March, the Finance and Budget Committee recommended that the City move forward with issuance of GO Bonds in 2024 for CIP projects. Through April 30, 2024, the Fleet Fund is showing a fund balance of $1,859,563 and a cash balance of $327,900. 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 April 30, 2024, the Insurance Fund is showing a fund balance of $2,020,291 and a cash balance of $3,254,453. 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 April 30, 2024 year-to-date financial information and reports which to the best of my knowledge appear accurate and complete. Fund 2024 Budget 2024 Actual % of Budget 2023 Budget 2023 Actual % of Budget 100 GENERAL FUND Revenue Charges for Services 11,655,200 4,144,593 36%8,785,075 3,845,263 44% Fines and Forfeitures 3,725,000 1,127,426 30%3,632,500 1,189,585 33% Interest Income 500,000 603,422 121%55,000 406,148 738% Interfund Transfers 9,623,390 2,707,796 28%7,733,949 2,577,980 33% Intergovernmental Revenue 3,966,034 1,117,651 28%3,116,184 1,178,346 38% Licenses, Permits and Fees 7,336,450 4,271,702 58%7,543,450 2,840,200 38% Other Revenue 1,301,500 309,636 24%1,168,600 321,669 28% Other Taxes 66,300,000 19,648,359 30%56,570,000 21,030,094 37% Property Taxes 29,047,402 15,157,109 52%29,047,402 15,589,708 54% Revenue Total 133,454,976 49,087,694 37% 117,652,160 48,978,993 42% Expenses 12 LEGISLATIVE - 4,687 13 CITY COUNCIL 594,133 192,953 32%658,324 193,072 29% 14 CITY CLERK 535,355 119,469 22%360,108 115,667 32% 15 CITY MANAGER'S OFFICE 10,177,532 1,941,344 19%8,143,075 4,387,747 54% 17 LAW 1,354,786 336,576 25%988,558 275,560 28% 19 ADMINISTRATIVE SERVICES 15,148,003 4,165,138 27%12,537,670 3,829,896 31% 21 COMMUNITY DEVELOPMENT 4,687,076 1,133,681 24%4,183,421 1,161,266 28% 22 POLICE 35,221,511 11,995,994 34%29,214,097 11,227,591 38% 23 FIRE MGMT & SUPPORT 22,110,663 6,604,349 30%18,689,924 6,682,011 36% 24 HEALTH 1,817,273 538,215 30%1,413,058 610,031 43% 30 PARKS AND RECREATION 14,547,351 6,418,177 44%12,751,313 2,960,804 23% 40 PUBLIC WORKS AGENCY 15,868,893 4,011,901 25%13,708,631 4,076,035 30% 99 NON-DEPARTMENTAL 21,864,968 13,242,728 61%25,089,436 15,695,696 63% Expenses Total 143,927,543 50,705,210 35% 127,737,614 51,215,376 40% 170 AMERICAN RESCUE PLAN Revenue Interest Income 50,000 475,281 951%- 445,249 Other Revenue - - Revenue Total 50,000 475,281 951% - 445,249 Expenses Capital Outlay 10,188,900 510,229 5%800,000 300,848 38% Community Sponsored Organizations - 162,500 Insurance and Other Chargebacks 100,000 - 0%850,000 - 0% Interfund Transfers 1,250,000 - 0%2,600,000 - 0% Miscellaneous 10,294,191 80,948 1%18,500,000 229,380 1% Salary and Benefits - 148,975 Services and Supplies 3,275,000 77,881 2%- 232,845 Expenses Total 25,108,091 831,558 3% 22,750,000 912,048 4% 175 GENERAL ASSISTANCE FUND Revenue Interest Income 1,000 25,987 2599%1,000 12,448 1245% Other Revenue 27,500 3,766 14%27,500 - 0% Property Taxes 1,050,000 684,168 65%1,300,000 692,352 53% Revenue Total 1,078,500 713,921 66% 1,328,500 704,800 53% Expenses Miscellaneous 7,000 1,112 16%7,000 3,974 57% Salary and Benefits 539,408 174,655 32%488,738 169,291 35% Services and Supplies 874,482 201,918 23%864,482 184,765 21% Expenses Total 1,420,890 377,686 27% 1,360,220 358,031 26% 176 HUMAN SERVICES FUND Revenue Interest Income 6,000 17,282 288%- 9,919 Intergovernmental Revenue 114,000 288,887 253%114,000 56,835 50% Other Revenue 20,000 - 0%2,000 8,000 400% Property Taxes 3,360,000 1,680,000 50%3,110,000 1,555,000 50% Revenue Total 3,500,000 1,986,169 57% 3,226,000 1,629,754 51% Expenses Community Sponsored Organizations 60,000 49,711 83%60,000 257,713 430% Miscellaneous 210,000 23,946 11%213,000 46,277 22% Salary and Benefits 2,654,369 788,676 30%2,373,285 612,360 26% Services and Supplies 2,334,063 48,020 2%1,804,973 25,402 1% Expenses Total 5,258,432 910,351 17% 4,451,258 941,752 21% 177 REPARATIONS FUND Revenue Interest Income 2,500 20,461 818%- 3,528 Intergovernmental Revenue 100,000 - 0% Other Revenue - 3,424 - 433 Other Taxes 1,400,000 745,130 53%3,400,000 897,417 26% Revenue Total 1,502,500 769,015 51% 3,400,000 901,378 27% Expenses Miscellaneous 3,400,000 1,913,466 56%3,400,000 49,478 1% Services and Supplies 101,000 25,377 25%- 679 Expenses Total 3,501,000 1,938,843 55% 3,400,000 50,158 1% 178 SUSTAINABILITY FUND Revenue Interest Income 2,000 8,244 412%- 2,815 Interfund Transfers 700,000 66,668 10%200,000 66,668 33% Intergovernmental Revenue 10,000 - 0% Licenses, Permits and Fees 500,000 149,324 30%500,000 166,302 33% Other Revenue 650,000 - 0%500,000 - 0% Revenue Total 1,862,000 224,236 12% 1,200,000 235,785 20% Expenses Community Sponsored Organizations 500,000 - 0% Miscellaneous 525,000 - 0% Salary and Benefits 250,368 76,378 31%256,893 6,139 2% Services and Supplies 725,120 93,985 13%546,000 51,971 10% Expenses Total 2,000,488 170,362 9% 802,893 58,110 7% 180 GOOD NEIGHBOR FUND Revenue Interest Income 1,000 1,967 197%- 5,589 Other Revenue 3,000,000 - 0% Revenue Total 3,001,000 1,967 0% - 5,589 Expenses Capital Outlay - 75,000 Interfund Transfers 3,000,000 - 0%85,000 - 0% Miscellaneous 314,000 - 0%- 225,000 Services and Supplies - 77 - 61 Expenses Total 3,314,000 77 0% 85,000 300,061 353% 185 LIBRARY FUND Revenue Charges for Services 400 1,418 354%400 131 33% Interest Income 25,000 94,863 379%21,600 60,117 278% Interfund Transfers 216,999 - 0%250,000 - 0% Intergovernmental Revenue 200,213 4,226 2%209,866 27,100 13% Library Revenue 109,394 41,111 38%155,394 24,860 16% Other Revenue 405,000 81,009 20%405,000 66,495 16% Property Taxes 8,213,664 3,952,927 48%7,535,472 3,837,581 51% Revenue Total 9,170,670 4,175,554 46% 8,577,732 4,016,285 47% Expenses Capital Outlay 3,500 - 0%1,500 - 0% Insurance and Other Chargebacks - 168 Interfund Transfers 360,325 120,104 33%305,325 101,772 33% Salary and Benefits 7,264,128 1,841,727 25%6,393,544 1,830,051 29% Services and Supplies 2,313,194 522,240 23%2,247,673 550,154 24% Expenses Total 9,941,147 2,484,239 25% 8,948,042 2,481,977 28% 186 LIBRARY DEBT SERVICE FUND Revenue Property Taxes 574,677 287,338 50%507,913 - 0% Revenue Total 574,677 287,338 50% 507,913 - 0% Expenses Debt Service 574,677 - 0%507,913 - 0% Expenses Total 574,677 - 0% 507,913 - 0% 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 - 0%950,000 253,980 27% Expenses Total 550,000 - 0% 950,000 253,980 27% 200 MOTOR FUEL TAX FUND Revenue Interest Income 15,000 120,047 800%12,000 54,857 457% Intergovernmental Revenue 2,986,239 1,098,278 37%2,700,000 1,042,466 39% Revenue Total 3,001,239 1,218,325 41% 2,712,000 1,097,324 40% Expenses Capital Outlay 4,405,000 6,167 0%2,778,600 - 0% Salary and Benefits 325,000 - 0%325,000 - 0% Services and Supplies 1,890,000 296,508 16%1,038,000 183,388 18% Expenses Total 6,620,000 302,675 5% 4,141,600 183,388 4% 205 EMERGENCY TELEPHONE (E911) FUND Revenue Interest Income 7,000 11,276 161%7,000 7,775 111% Other Taxes 1,450,000 361,300 25%1,400,000 367,001 26% Revenue Total 1,457,000 372,576 26% 1,407,000 374,776 27% Expenses Capital Outlay 480,000 9,310 2%450,000 42,291 9% Insurance and Other Chargebacks 19,142 6,380 33%19,142 6,380 33% Interfund Transfers 100,000 33,332 33%90,000 30,000 33% Miscellaneous - 338 Salary and Benefits 810,331 221,519 27%758,058 265,075 35% Services and Supplies 368,350 71,937 20%355,000 143,172 40% Expenses Total 1,777,823 342,816 19% 1,672,200 486,918 29% 210 SPECIAL SERVICE AREA (SSA) #9 Revenue Interest Income - 4,983 - 402 Interfund Transfers 206,750 206,750 100% Property Taxes 592,665 325,032 55%595,000 315,569 53% Revenue Total 592,665 330,016 56% 801,750 522,721 65% Expenses Services and Supplies 575,000 325,032 57%575,000 - 0% Expenses Total 575,000 325,032 57% 575,000 - 0% 215 CDBG FUND Revenue Interest Income - 3,388 - 1,822 Intergovernmental Revenue 3,068,463 6,470 0%3,629,000 108,987 3% Revenue Total 3,068,463 9,857 0% 3,629,000 110,809 3% Expenses Capital Outlay - 6,470 - 82,105 Community Sponsored Organizations 75,000 - 0%75,000 43,460 58% Miscellaneous 2,341,499 - 0%2,576,376 9,029 0% Salary and Benefits 681,559 164,939 24%702,459 143,113 20% Services and Supplies 17,480 3,979 23%307,200 4,821 2% Expenses Total 3,115,538 175,388 6% 3,661,035 282,527 8% 220 CDBG LOAN FUND Revenue Interest Income 5,000 8,252 165%- 6,523 Other Revenue 443,121 2,699 1%100,000 40,452 40% Revenue Total 448,121 10,951 2% 100,000 46,975 47% Expenses Services and Supplies 440,000 - 0%325,000 8,564 3% Expenses Total 440,000 - 0% 325,000 8,564 3% 235 NEIGHBORHOOD IMPROVEMENT Revenue Interest Income - 239 - 177 Revenue Total - 239 - 177 Expenses Services and Supplies - 1 - 2 Expenses Total - 1 - 2 240 HOME FUND Revenue Interest Income 150 145 97%150 332 221% Intergovernmental Revenue 2,345,000 - 0%650,000 - 0% Other Revenue 25,000 9,003 36%25,000 6,971 28% Revenue Total 2,370,150 9,148 0% 675,150 7,303 1% Expenses Insurance and Other Chargebacks 1,150,000 - 0% Miscellaneous 2,000 207 10%2,000 - 0% Salary and Benefits 68,137 15,034 22%70,572 18,932 27% Services and Supplies 801,065 8,768 1%582,266 610 0% Expenses Total 2,021,202 24,009 1% 654,838 19,542 3% 250 AFFORDABLE HOUSING FUND Revenue Interest Income 8,000 53,340 667%4,500 39,412 876% Interfund Transfers 1,000,000 - 0% Intergovernmental Revenue 145,000 23,708 16%145,000 4,605 3% Other Revenue 130,000 32,917 25%130,600 32,500 25% Other Taxes 50,000 - 0%50,000 - 0% Revenue Total 1,333,000 109,965 8% 330,100 76,517 23% Expenses Community Sponsored Organizations 154,000 55,011 36%166,000 4,605 3% Insurance and Other Chargebacks 11,000 - 0%12,000 - 0% Miscellaneous 1,051,500 2,320 0%53,500 786 1% Salary and Benefits 41,038 15,034 37%130,126 24,321 19% Services and Supplies 1,670,000 11,920 1%1,565,000 155,338 10% Expenses Total 2,927,538 84,284 3% 1,926,626 185,049 10% 320 DEBT SERVICE FUND Revenue Interest Income 10,000 19,433 194%10,000 49,298 493% Interfund Transfers 2,693,941 536,764 20%2,918,969 772,992 26% Other Revenue - 301 Property Taxes 12,766,093 6,839,591 54%12,878,258 7,193,731 56% Revenue Total 15,470,034 7,396,089 48% 15,807,227 8,016,020 51% Expenses Debt Service 15,460,034 - 0%15,797,123 - 0% Interfund Transfers - - Miscellaneous - (8,114) Services and Supplies 6,600 6,304 96%6,600 12 0% Expenses Total 15,466,634 6,304 0% 15,803,723 (8,102) 0% 330 HOWARD-RIDGE TIF FUND Revenue Interest Income 10,000 32,780 328%10,000 27,636 276% Other Revenue 5,000 3,500 70%5,000 17,500 350% Property Taxes 1,100,000 569,138 52%1,100,000 630,474 57% Revenue Total 1,115,000 605,418 54% 1,115,000 675,610 61% Expenses Capital Outlay 50,000 - 0%785,000 10,000 1% Interfund Transfers 363,513 121,172 33%395,913 131,972 33% Miscellaneous - 122,367 Services and Supplies 65,000 7,519 12%250,000 115,146 46% Expenses Total 478,513 128,691 27% 1,430,913 379,485 27% 335 WEST EVANSTON TIF FUND Revenue Interest Income 5,000 44,759 895%5,000 32,027 641% Other Revenue 10,000 - 0% Property Taxes 1,450,000 947,177 65%1,450,000 804,439 55% Revenue Total 1,455,000 991,936 68% 1,465,000 836,466 57% Expenses Capital Outlay 3,315,000 38,830 1%3,660,000 - 0% Interfund Transfers 75,000 25,000 33%75,000 25,000 33% Miscellaneous 12,000 - 0%200,000 560,000 280% Services and Supplies 1,005,000 79,957 8%5,000 9,988 200% Expenses Total 4,407,000 143,787 3% 3,940,000 594,988 15% 340 DEMPSTER-DODGE TIF FUND Revenue Interest Income 1,000 11,629 1163%1,000 4,877 488% Property Taxes 180,000 243,502 135%180,000 121,726 68% Revenue Total 181,000 255,131 141% 181,000 126,604 70% Expenses Interfund Transfers 176,857 58,952 33%174,483 58,160 33% Services and Supplies 2,000 356 18%2,000 4,991 250% Expenses Total 178,857 59,308 33% 176,483 63,151 36% 345 CHICAGO-MAIN TIF Revenue Interest Income 5,000 38,794 776%2,500 22,683 907% Other Revenue 1,880,000 50,000 3%1,880,000 - 0% Property Taxes 1,000,000 571,203 57%1,000,000 650,452 65% Revenue Total 2,885,000 659,998 23% 2,882,500 673,135 23% Expenses Capital Outlay 260,000 222,413 86%2,469,000 3,178 0% Interfund Transfers 272,480 90,828 33%271,355 90,452 33% Miscellaneous 250,000 - 0%250,000 - 0% Services and Supplies 15,010 1,770 12%5,000 9,986 200% Expenses Total 797,490 315,011 40% 2,995,355 103,616 3% 350 SPECIAL SERVICE AREA (SSA) #6 Revenue Interest Income 250 5,435 2174%250 3,073 1229% Property Taxes 221,000 101,326 46%221,000 118,344 54% Revenue Total 221,250 106,761 48% 221,250 121,417 55% Expenses Services and Supplies 220,000 101,639 46%220,000 (117,144) -53% Expenses Total 220,000 101,639 46% 220,000 (117,144) -53% 355 SPECIAL SERVICE AREA (SSA) #7 Revenue Interest Income 200 1,226 613%200 626 313% Property Taxes 142,000 71,826 51%142,000 77,003 54% Revenue Total 142,200 73,052 51% 142,200 77,629 55% Expenses Services and Supplies 140,000 71,826 51%140,000 - 0% Expenses Total 140,000 71,826 51% 140,000 - 0% 360 SPECIAL SERVICE AREA (SSA) #8 Revenue Interest Income - 559 - 248 Property Taxes 60,200 30,974 51%60,200 33,287 55% Revenue Total 60,200 31,533 52% 60,200 33,536 56% Expenses Services and Supplies 60,200 30,974 51%60,200 - 0% Expenses Total 60,200 30,974 51% 60,200 - 0% 365 FIVE FIFTH TIF FUND Revenue Interest Income - 1,189 Property Taxes - 430,331 Revenue Total - 431,519 Expenses Capital Outlay - 131,410 Miscellaneous - 3,837 Services and Supplies 100,000 2,356 2%100,000 4,990 5% Expenses Total 100,000 2,356 2% 100,000 140,237 140% 415 CAPITAL IMPROVEMENTS FUND Revenue Interest Income - 40,280 - 63,989 Interfund Transfers 85,000 2,399,226 2823% Intergovernmental Revenue 1,470,000 363,683 25%4,592,500 - 0% Other Revenue 23,283,500 61,528 0%17,350,000 24,745 0% Revenue Total 24,753,500 465,491 2% 22,027,500 2,487,960 11% Expenses Capital Outlay 23,358,500 2,280,188 10%22,492,500 732,542 3% Miscellaneous - (36,345) Services and Supplies 1,860,000 382,045 21%- 237,041 Expenses Total 25,218,500 2,662,233 11% 22,492,500 933,238 4% 416 CROWN CONSTRUCTION FUND Revenue Interest Income 10,000 107,317 1073%10,000 85,200 852% Other Revenue 1,000,000 - 0%1,000,000 - 0% Revenue Total 1,010,000 107,317 11% 1,010,000 85,200 8% Expenses Capital Outlay 200,000 - 0%200,000 - 0% Interfund Transfers 619,118 206,372 33%945,000 315,000 33% Miscellaneous - 3,295 Services and Supplies 60 20 33%- 20 Expenses Total 819,178 206,392 25% 1,145,000 318,315 28% 417 CROWN COMMUNITY CTR MAINTENANCE Revenue Interfund Transfers 175,000 58,332 33%175,000 58,332 33% Revenue Total 175,000 58,332 33% 175,000 58,332 33% 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 11,933 34%30,000 22,012 73% Other Taxes 125,000 84,757 68%125,000 91,142 73% Revenue Total 160,000 96,690 60% 155,000 113,154 73% Expenses Capital Outlay 452,500 - 0%375,000 - 0% Interfund Transfers 425,652 30,668 7%455,360 151,784 33% Services and Supplies 50 20 40%- 20 Expenses Total 878,202 30,688 3% 830,360 151,804 18% 505 PARKING SYSTEM FUND Revenue Charges for Services 8,420,000 2,949,727 35%8,308,975 2,729,309 33% Interest Income 25,000 42,761 171%20,000 23,834 119% Intergovernmental Revenue 1,100,000 - 0%1,100,000 - 0% Other Revenue 422,900 112,938 27%486,700 139,115 29% Revenue Total 9,967,900 3,105,427 31% 9,915,675 2,892,258 29% Expenses Capital Outlay - - 1,600,000 - 0% Debt Service 79,150 - 0%76,150 - 0% Insurance and Other Chargebacks 369,077 123,024 33%369,077 123,024 33% Interfund Transfers 3,180,390 1,060,128 33%3,132,390 1,044,128 33% Miscellaneous 50,000 (3,128) -6% Salary and Benefits 1,582,397 507,628 32%1,716,539 494,079 29% Services and Supplies 4,220,350 1,534,035 36%4,340,316 1,336,716 31% Expenses Total 9,431,364 3,224,814 34% 11,284,472 2,994,819 27% 510 WATER FUND Revenue Charges for Services 25,259,051 7,270,700 29%24,378,734 6,606,783 27% Interest Income 70,000 64,417 92%70,000 77,598 111% Licenses, Permits and Fees 50,000 29,256 59%50,000 7,417 15% Other Revenue 66,234,150 27,404 0%51,039,150 2,783,666 5% Revenue Total 91,613,201 7,391,777 8% 75,537,884 9,475,464 13% Expenses Capital Outlay 58,470,500 1,735,593 3%388,400 - 0% Contingencies 1,000 - 0%1,000 - 0% Debt Service 4,826,609 323,660 7%4,072,486 33,752 1% Insurance and Other Chargebacks 1,665,135 561,846 34%1,665,135 555,330 33% Interfund Transfers 4,363,000 1,454,336 33%4,229,559 1,409,856 33% Miscellaneous 10,000 - 0%15,000 (49,001) -327% Salary and Benefits 7,936,849 1,923,440 24%7,110,142 1,950,959 27% Services and Supplies 10,284,310 1,422,350 14%5,908,008 801,383 14% Expenses Total 87,557,403 7,421,225 8% 23,389,730 4,702,278 20% 513 WATER DEPR IMPRV &EXTENSION FUND Expenses Capital Outlay - 746,239 57,780,500 15,610 0% Services and Supplies - 1,572 11,700 165,353 1413% Expenses Total - 747,811 57,792,200 180,963 0% 515 SEWER FUND Revenue Charges for Services 10,229,424 2,637,801 26%10,240,424 2,554,213 25% Interest Income 25,000 40,484 162%25,000 21,598 86% Other Revenue 1,000 768 77%1,000 - 0% Revenue Total 10,255,424 2,679,053 26% 10,266,424 2,575,811 25% Expenses Capital Outlay 2,950,000 - 0%3,050,700 54,957 2% Debt Service 3,550,270 820,389 23%3,809,232 992,008 26% Insurance and Other Chargebacks 369,800 123,268 33%369,800 123,268 33% Interfund Transfers 1,271,321 423,772 33%883,858 294,620 33% Miscellaneous 1,500 (20,663) -1378% Salary and Benefits 1,546,276 383,151 25%1,386,579 425,820 31% Services and Supplies 1,718,600 22,906 1%1,750,300 (56,940) -3% Expenses Total 11,406,267 1,773,486 16% 11,251,969 1,813,070 16% 520 SOLID WASTE FUND Revenue Charges for Services 4,902,674 1,454,134 30%4,669,000 1,348,660 29% Interest Income 3,000 3,525 118% Interfund Transfers 100,000 - 0% Licenses, Permits and Fees 375,000 163,573 44%389,000 94,510 24% Other Revenue 38,000 3,475 9%122,000 51,172 42% Property Taxes 1,332,500 666,250 50%1,332,500 666,250 50% Revenue Total 6,751,174 2,290,957 34% 6,512,500 2,160,593 33% Expenses Capital Outlay 850,000 17,008 2%525,000 18,536 4% Interfund Transfers 418,600 139,532 33%322,000 107,332 33% Miscellaneous 30,000 8,616 29%15,000 2,579 17% Salary and Benefits 1,893,717 519,363 27%1,651,410 512,884 31% Services and Supplies 4,081,466 1,039,672 25%3,935,115 1,066,278 27% Expenses Total 7,273,783 1,724,191 24% 6,448,525 1,707,609 26% 600 FLEET SERVICES FUND Revenue Charges for Services 4,216,140 1,405,376 33%3,244,440 1,081,476 33% Interest Income 1,000 - 0%1,000 - 0% Other Revenue 44,000 57,798 131%69,000 - 0% Revenue Total 4,261,140 1,463,174 34% 3,314,440 1,081,476 33% Expenses Capital Outlay - 780 - 2,145 Salary and Benefits 1,624,232 494,051 30%1,417,422 469,783 33% Services and Supplies 2,588,890 490,300 19%2,044,557 621,109 30% Expenses Total 4,213,122 985,131 23% 3,461,979 1,093,037 32% 601 EQUIPMENT REPLACEMENT FUND Revenue Charges for Services 754,885 251,628 33%754,885 251,628 33% Interest Income 2,000 11,163 558%- 6,707 Intergovernmental Revenue 1,250,000 - 0%1,500,000 - 0% Other Revenue 25,000 60,990 244%25,000 3,088 12% Revenue Total 2,031,885 323,781 16% 2,279,885 261,423 11% Expenses Capital Outlay 3,365,167 550,200 16%2,700,000 617,248 23% Services and Supplies - 411 - 73 Expenses Total 3,365,167 550,611 16% 2,700,000 617,321 23% 605 INSURANCE FUND Revenue Charges for Services - 911 Insurance 10,098,091 3,160,406 31%9,444,453 3,083,300 33% Interest Income - 10,501 Other Revenue 12,859,571 3,298,623 26%11,448,112 3,475,314 30% Workers Compensation and Liability 886,000 276,400 31%862,500 606,152 70% Revenue Total 23,843,662 6,746,841 28% 21,755,065 7,164,765 33% Expenses Insurance and Other Chargebacks 19,330,965 5,758,214 30%16,765,000 5,190,147 31% Salary and Benefits 3,805 1,946 51%4,287 28,891 674% Services and Supplies 3,660,000 2,356,522 64%3,244,200 1,586,309 49% Expenses Total 22,994,770 8,116,681 35% 20,013,487 6,805,347 34%