The URL can be used to link to this page

Home My WebLink About2017.04 April Monthly Report To: Wally Bobkiewicz, City Manager Martin Lyons, Assistant City Manager/Chief Financial Officer From: Ashley King, Finance & Budget Manager Subject: April 2017 Monthly Financial Report Date: June 2, 2017 Please find attached the unaudited financial statements as of April 30, 2017. A summary by fund for revenues, expenditures, fund and cash balances is as follows: YTD Fund Cash Net Balance Balance 40,229,368 36,529,714 3,699,654 18,292,843 10,901,398 286,384 191,885 94,499 165,305 165,305 462,776 276,542 186,234 772,622 772,622 1,000,000 333,333 666,667 666,667 666,667 3,485,243 1,940,762 1,544,481 2,195,193 2,195,098 49 11,274 (11,225)(11,225) 121,185 645,016 285,997 359,020 1,772,698 1,595,997 321,296 277,851 43,445 206,506 (10,641) 165,829 82,250 83,579 (108,697) (108,697) 143,686 (143,686)(79,580) (79,579) 21,802 1,450 20,352 231,273 231,273 169,915 169,915 40,732 45,248 (4,516)(2,139) (2,139) 86,213 25,902 60,311 1,461,499 1,461,500 16,803 16,803 2,423,163 141,335 2,281,829 7,906,505 7,985,424 1,320 644,993 (643,672)(0) - 296,241 44,551 251,690 251,606 253,875 4,969 13,489 (8,521)408,739 417,061 (29,415) (29,415) 43,158 (43,158)91,919 91,919 116,728 116,728 195,022 195,023 6,860,125 6,860,125 7,606,180 7,620,976 183,702 1,594,583 (1,410,881)10,107,077 11,490,677 177,360 87,809 89,551 3,088,767 3,085,230 2,095,804 2,464,016 (368,211)7,413,913 6,923,083 5,749,327 4,465,946 1,283,380 8,786,387 6,910,634 4,234,976 3,921,271 313,706 4,916,903 3,381,062 1,616,864 1,407,255 209,608 (716,890) (1,387,860) 1,142,013 962,202 179,812 942,556 234,484 555,569 126,582 428,987 1,314,320 1,314,319 5,613,875 5,832,492 (218,617)(2,515,641) 308,726 601 EQUIPMENT REPLACEMENT FUND 605 INSURANCE FUND 515 SEWER FUND 520 SOLID WASTE FUND 600 FLEET SERVICES FUND 420 SPECIAL ASSESSMENT FUND 505 PARKING SYSTEM FUND 510 WATER FUND 350 SPECIAL SERVICE AREA (SSA) #6 320 DEBT SERVICE FUND 415 CAPITAL IMPROVEMENTS FUND 335 WEST EVANSTON TIF FUND 340 DEMPSTER-DODGE TIF FUND 345 CHICAGO-MAIN TIF 300 WASHINGTON NATIONAL TIF 310 HOWARD-HARTREY TIF 330 HOWARD-RIDGE TIF FUND 240 HOME FUND 250 AFFORDABLE HOUSING FUND 186 LIBRARY DEBT SERVICE FUND 215 CDBG FUND 220 CDBG LOAN 235 NEIGHBORHOOD IMPROVEMENT 200 MOTOR FUEL TAX FUND 205 EMERGENCY TELEPHONE (E911) 210 SPECIAL SERVICE AREA (SSA) #4 180 GOOD NEIGHBOR FUND 185 LIBRARY FUND 195 NEIGHBORHOOD STABILIZATION 100 GENERAL FUND 176 HEALTH AND HUMAN SERVICES 175 GENERAL ASSISTANCE FUND Fund Fund Description YTD Revenues YTD Expenses Included above are the ending balances as of April 30, 2017 for both unreserved fund and cash balances. Of these two amounts, cash balance is the more meaningful metric since this represents liquid cash and/or invested assets which can be used (or easily Memorandum sold) to support and fund current operations. While ending fund balance is also an important measurement of the City’s fina ncial health, it usually includes illiquid assets or future cash receipts or disbursements such as receivables (including property tax) due to the City and accounts payable/accrued expenses. During the 2016 Audit Process, a number of changes were made t o the methodology behind Evanston’s financial reporting. As a result, the April financial report has fund balances that look significantly different than those presented in March. In most instances, they are more closely aligned with cash. These changes are further explained in Attachment 1: Fund Balance Changes. As of April 30, 2017, the General Fund is reporting a net surplus of $3,699,654. The General Fund balance is $18,292,843 with a cash balance of $10,901,398. This year shows the Economic Development Fund merged with the General Fund —increasing both Fund and Cash balances. The attached supplemental charts show the General Fund Revenues at 33.8% of budget and expenses lower at 30.78%. This revenue number reflects receipt of 50% of property taxes; permit revenue, however, is well- below estimates. Through April 30, 2017, the SSA #4 Fund is showing a negative fund and cash balance of $108,697. This is due to the timing of payments to the Downtown Evanston group. Through April 30, 2017, the Home Fund is showing a negative cash balance of $2,139. Through April 30, 2017, the CDBG Fund is showing a negative cash balance of $79,579. This will be reimbursed with draw-downs during May. Through April 30, 2017, the Capital Fund is showing a fund balance of $10,107,077 and a cash balance of $11,490,677. As the year-end close process for 2016 continues through May, expenses are anticipated to increase to reflect payables due to IDOT and other organizations which will be paid in 2017. This will reduce the fund balances Through April 30, 2017, the enterprise funds (Parking, Water, and Sewer) have balances above average due to the timing of capital projects for 2017. Through April 30, 2017, the Solid Waste Fund has a negative fund balance of $716,890 and a negative cash balance of $1,387,860. Through April 30, 2017, the Insurance Fund is showing a negative fund balance of $2,515,641 with a cash balance of $308,726. Advanced Disposal fees were all held in escrow in the Insurance Fund. After the settlement, these are these are treated as revenues in the General Fund. If there are any questions on the attached report, please contact me by phone at (847) 859-7884 or by email: aking@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, Martin Lyons, Treasurer of the City of Evanston, hereby affirm that I have reviewed the April 30, 2017 year-to-date financial information and reports which to the best of my knowledge appear accurate and complete. _______________________________ Martin Lyons, Treasurer Jan Feb Mar April May Jun Jul Aug 2016 Unreserved Fund Balance 11,859,782 14,097,256 17,193,730 16,597,583 2017 Unreserved Fund Balance 15,453,984 17,244,431 19,734,012 18,292,843 2016 Cash Balance 3,656,830 2,587,845 8,182,090 7,808,208 2017 Cash Balance 6,338,271 6,393,110 11,561,044 10,901,398 2016 v 2017 Fund and Cash Balance-- General Fund - 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 2016 Unreserved Fund Balance 2017 Unreserved Fund Balance 2016 Cash Balance 2017 Cash Balance 2017 Budget April Actual YTD Actual % 2016 Actual 28,639,628 336,682 14,750,708 51.50% 27,302,687 49,402,274 4,070,956 15,722,522 31.83% 44,156,868 5,496,150 91,046 1,117,589 20.33% 6,851,422 11,648,000 277,946 1,616,421 13.88% 11,012,646 115,500 1,507 88,508 76.63% 70,395 3,810,000 247,981 921,458 24.19% 3,611,901 640,000 213,333 235,547 36.80% 687,835 5,650,895 425,629 1,909,452 33.79% 5,401,563 2,642,500 140,781 957,760 36.24% 2,687,897 7,705,774 627,310 2,509,239 32.56% 8,099,626 839,965 27,844 190,585 22.69% 988,671 2,138,046 38,008 200,897 9.40% 1,588,331 50,100 4,055 8,682 17.33% 30,285 118,778,832 6,503,079 40,229,368 33.87% 112,490,127 498,189 30,560 123,343 24.76% 433,601 275,488 23,377 91,827 33.33% 294,665 9,694,367 553,814 1,923,512 19.84% 7,471,734 1,038,137 66,227 230,421 22.20% 1,052,130 9,700,879 697,468 2,656,122 27.38% 9,164,947 2,804,668 170,041 691,682 2,510,408 38,223,842 2,527,683 13,935,137 36.46% 37,817,627 24,294,001 1,442,514 8,816,398 36.29% 23,235,714 3,582,312 244,481 907,125 25.32% 3,097,351 - - - (1,475) 12,361,460 807,216 2,877,567 23.28% 11,997,476 16,212,848 1,099,579 4,276,580 26.38% 14,488,137 118,686,191 7,662,959 36,529,714 30.78% 111,562,315 118,778,832 6,503,079 40,229,368 34% 112,490,127 118,686,191 7,662,959 36,529,714 31% 111,562,594 92,641 (1,159,880) 3,699,654 927,533 April 2017 Financial Report Through 04/30/17 Summary Listing Classification Fund Category Governmental Funds Fund Type GENERAL FUND Fund 100 - GENERAL FUND Property Taxes Other Taxes License Permit Fee Fines and Forfeitures Parking Charges for Services Parks and Recreation Charges for Services Other Charges for Services Interfund Transfers Intergovernmental Revenue Other Revenue Interest Income REVENUE TOTAL CITY COUNCIL CITY CLERK CITY MANAGER'S OFFICE LAW ADMINISTRATIVE SERVICES COMMUNITY DEVELOPMENT POLICE FIRE MGMT & SUPPORT HEALTH PUBLIC WORKS EXPENSE TOTALS Fund 100 - GENERAL FUND Net Gain PARKS, REC. AND COMMUNITY SERV. PUBLIC WORKS AGENCY EXPENSE TOTAL Fund 100 - GENERAL FUND Totals REVENUE TOTALS 2017 Budget April Actual YTD Actual % 2016 Actual - 650 1,250 3,350 6,737,875 401,650 1,976,895 29.34% 6,340,992 65,000 56,000 56,000 86.15% 168,500 4,120,636 - - 0.00% 3,711,768 12,125 - - 0.00% - 203,216 13,326 48,767 24.00% 195,895 35,070 4,340 12,892 36.76% 38,159 11,173,922 475,967 2,095,804 18.76% 10,458,663 26,000 615 4,485 17.25% 26,465 1,117,119 79,636 296,769 26.57% 1,206,649 104,802 7,366 27,679 26.41% 96,279 3,222,411 202,598 862,251 26.76% 2,846,933 278,864 17,630 54,962 19.71% 237,610 3,020,000 257,212 519,967 17.22% (24,598) 524,102 44,248 171,576 32.74% 504,784 - - - #DIV/0! 2,836,672 11,000 1,534 2,222 20.20% 5,910 4,331,771 - - 0.00% 390,235 304,000 17,447 99,211 32.64% 255,626 1,584,683 106,224 424,894 26.81% 1,303,783 14,524,752 734,509 2,464,016 16.96% 9,686,347 11,173,922 475,967 2,095,804 18.76% 10,458,663 14,524,752 734,509 2,464,016 16.96% 9,686,347 (3,350,830) (258,542) (368,211) 772,316 April 2017 Financial Report Through 04/30/17 Summary Listing Classification Fund Category Proprietary Funds Fund Type Enterprise Funds Fund 505 - PARKING SYSTEM FUND Permit Parking Charges for Services Parks and Recreation Charges for Services Interfund Transfers Intergovernmental Revenue Other Revenue Interest Income REVENUE TOTAL Employee Pay Benefits Pensions Services Supplies Capital Outlay Insurance and Other Chargebacks Depreciation Expense Contingencies Debt Service EXPENSE TOTALS Fund 505 - PARKING SYSTEM FUND Miscellaneous Interfund Transfers EXPENSE TOTAL Fund 505 - PARKING SYSTEM FUND REVENUE TOTALS 2017 Budget April Actual YTD Actual % 2016 Actual 70,000 10,774 27,926 39.89% 90,592 17,324,000 1,794,374 5,682,018 32.80% 15,851,052 36,000 3,583 14,549 40.41% 51,737 135,000 57 77 0.06% 168,482 6,828,400 6,181 15,733 0.23% 306,143 1,600 2,798 9,023 563.96% 16,536 24,395,000 1,817,767 5,749,327 23.57% 16,484,543 183,365 9,733 43,458 23.70% 193,328 4,037,387 306,739 1,155,431 28.62% 3,898,385 368,658 28,843 109,406 29.68% 517,024 2,250,760 114,288 525,646 23.35% 1,743,992 1,360,390 45,895 230,066 16.91% 876,885 14,982,119 1,066,998 827,790 5.53% 36,713 1,174,064 97,865 372,960 31.77% 1,110,835 - - - 1,973,593 1,000 - - 0.00% 1,000 1,438,470 33,752 33,752 2.35% 633,708 62,980 - - 0.00% 238,468 3,502,313 291,859 1,167,438 33.33% 3,502,313 29,361,507 1,995,973 4,465,947 15.21% 14,726,244 24,395,000 1,817,767 5,749,327 23.57% 16,484,123 14,568,688 851,004 3,553,486 24.39% 14,681,792 9,826,312 966,763 2,195,841 1,802,330 April 2017 Financial Report Through 04/30/17 Summary Listing Classification Fund Category Proprietary Funds Fund Type Enterprise Funds Fund 510 - WATER FUND Fee Water Charges for Services Sewer Charges for Services Other Charges for Services Other Revenue Interest Income REVENUE TOTAL Employee Pay Benefits Pensions Services Supplies Capital Outlay Insurance and Other Chargebacks Depreciation Expense Contingencies Debt Service Miscellaneous Fund 510 - WATER FUND Net Gain (Loss) Interfund Transfers EXPENSE TOTAL Fund 510 - WATER FUND Totals REVENUE TOTALS EXPENSE TOTALS 2017 Budget April Actual YTD Actual % 2016 Actual 12,501,500 1,162,045 4,232,809 33.86% 13,027,160 19,650 - - 0.00% 21,600 604,165 - - 0.00% 3,087 1,000 934 2,168 216.76% 4,450 13,126,315 1,162,979 4,234,976 32.26% 13,056,297 57,040 1,386 9,318 16.34% 37,763 859,043 61,766 246,964 28.75% 862,355 73,398 5,796 23,520 32.04% 118,021 908,500 6,339 34,539 3.80% 109,493 92,300 3,723 7,000 7.58% 48,058 2,819,700 721,000 721,000 25.57% 15,370 432,953 35,709 142,578 32.93% 414,270 - - - 3,461,103 8,370,946 266,839 2,405,794 28.74% 1,336,366 1,500 - - 0.00% 5,000 991,677 82,640 330,559 33.33% 773,873 14,607,057 1,185,198 3,921,271 26.85% 7,181,672 13,126,315 1,162,979 4,234,976 32.26% 13,056,297 14,607,057 1,185,198 3,921,271 26.85% 7,181,672 (1,480,742) (22,218) 313,706 5,874,625 April 2017 Financial Report Through 04/30/17 Summary Listing Classification Fund Category Proprietary Funds Fund Type Enterprise Funds Fund 515 - SEWER FUND Charges for Services Sewer Charges for Services Other Charges for Services Other Revenue Interest Income REVENUE TOTAL EXPENSE TOTAL Employee Pay Benefits Pensions Services Supplies Capital Outlay Insurance and Other Chargebacks Depreciation Expense Debt Service Miscellaneous Interfund Transfers Fund 515 - SEWER FUND Totals REVENUE TOTALS EXPENSE TOTALS Fund 515 - SEWER FUND Net Gain (Loss) 2017 Budget April Actual YTD Actual % 2016 Actual 275,000 - 41,263 15.00% 170,144 3,632,394 307,023 1,200,058 33.04% 3,586,453 1,055,967 87,997 351,989 33.33% 1,055,967 238,000 10,186 23,554 9.90% 274,808 5,201,361 405,206 1,616,864 31.09% 5,087,372 45,000 1,057 3,808 8.46% 43,025 644,768 46,614 165,729 25.70% 620,226 60,473 4,377 15,574 25.75% 87,672 3,679,126 308,445 1,006,079 27.35% 3,438,311 53,050 175 3,810 7.18% 54,768 25,750 3,979 6,264 24.33% 6,034 149,325 10,231 37,723 25.26% 138,618 21,046 - - 0.00% 2,251 15,000 - - 0.00% 12,232 504,807 42,067 168,269 33.33% 499,493 5,198,345 416,946 1,407,255 27.07% 4,902,628 5,201,361 405,206 1,616,864 31.09% 5,087,372 5,198,345 416,946 1,407,255 27.07% 4,902,628 3,016 (11,740) 209,608 184,744 April 2017 Financial Report Through 04/30/17 Summary Listing Classification Fund Category Proprietary Funds Fund Type Enterprise Funds Fund 520 - SOLID WASTE FUND License Other Charges for Services Interfund Transfers Other Revenue REVENUE TOTAL Employee Pay Benefits Pensions Services Supplies Capital Outlay Insurance and Other Chargebacks REVENUE TOTALS EXPENSE TOTALS Fund 520 - SOLID WASTE FUND Net Debt Service Miscellaneous Interfund Transfers EXPENSE TOTAL Fund 520 - SOLID WASTE FUND Totals Attachment 1: Fund Balance Policy To: Wally Bobkiewicz, City Manager Martin Lyons, Assistant City Manager/Chief Financial Officer From: Andrew Villamin, Accounting Manager Ashley King, Finance & Budget Manager Subject: Changes to Fund Balance Policy Date: June 8, 2017 Governmental Accounting Standards Board (GASB) issued GASB 63 to provide guidance for reporting deferred outflows of resources, deferred inflows of resources, and net position in a statement of financial position and related disclosures. A deferred outflow of resources is defined as “a consumption of net assets by the government that is applicable to a future reporting period,” and a deferred inflow of resources is defined as “an acquisition of net assets by the government that is applicable to a future reporting period.” The Deferred Outflows of Resources and Deferred Inflows of Resources are required to be reported as separate sections in the statement of financial position in the CAFR. As a result of this new requirement, Evanston’s Fund Balance presentation has changed, specifically treatment of property tax levy revenue. Property tax used to be recognized as revenue when tax is levied, thereby included in the fund balance. This was the major reason for the difference between Cash and Fund Balance. Unde r the new accounting treatment, property tax receivable are offset by the Deferred Inflows of Resources. This results in no net effect in the Fund Balance. Revenue is recognized when cash is received during the year and tax receivable is adjusted upon availability of the new tax levy. Currently for financial reporting, in the absence of other assets or other liabilities, cash should approximate fund balance. Other assets such as other receivables, and other liabilities such as accounts payable, may be more evident at the end of the year because of additional emphasis on accruals. The below schedule is a comparison of balances of selected Funds between December 31, 2016 and April 30, 2017.  Good Neighbor—Cash received in 2016 was deferred as revenue until 2017.  Parking and Solid Waste – The difference between Cash and Fund Balance is principally due to receivable generated from operations offset by accounts payable. Memorandum Attachment 1: Fund Balance Policy  Insurance Fund – The negative Fund Balance is due to Claims Payable offset by Receivable from IPBC.  Other Funds – The December 31, 2016 differences were the result of year-end accruals. A full chart of the differences is shown on the next page. COMPRATIVE BALANCES – December 31, 2016 and April 30, 2017 12/31/16 4/30/17 Cash Defrd Out(In)flow Other Assets Other Liabilities Fund Balance Cash Defrd Out(In)flow Other Assets Other Liabilities Fund Balance 180 Good Neighbor 1,000,000 (1,000,000) 0 666,667 666,667 210 SSA #4 (329,460) 329,460 (192,276) (192,276) (108,697) (329,460) 329,460 (108,697) 215 CDBG Fund (196,352) 617,755 (357,297) 64,106 (79,579) (196,352) 196,352 (79,579) 220 CDBG Loan 288,859 (1,894,669) 1,895,985 (79,254) 210,921 231,273 (1,894,669) 1,894,669 231,273 240 Home (4,890,677) 4,910,749 (17,695) 2,377 (2,139) (4,890,677) 4,890,677 (2,139) 250 Affordable Housing 1,406,230 (961,657) 961,657 (5,042) 1,401,188 1,461,500 (961,657) 961,657 1,461,500 186 Library 370,175 (345,955) 345,955 (353,372) 16,803 16,803 (345,955) 345,955 16,803 310 Howard Hartrey 726,204 85,304 (167,836) 643,672 0 0 350 SSA #6 165,699 (210,000) 210,000 (87,405) 78,294 195,023 (210,000) 210,000 195,023 505 Parking 8,323,966 634,718 708,084 (1,884,644) 7,782,124 7,106,415 634,718 710,217 (1,037,437) 7,413,913 520 Solid Waste 366,892 758,164 (2,096,279) (971,223) (1,387,860) 366,892 690,273 (430,920) (761,615) 601 Equipment Replacement 1,243,651 8,645 (366,963) 885,333 1,314,319 1,314,319 605 Insurance Fund 554,851 2,438,261 (5,290,136) (2,297,024) 308,726 2,437,950 (5,262,317) (2,515,641) April YTD 2016 Transactions 2017 Actual 336,682 14,750,708 27,302,687 4,070,956 15,722,522 44,156,868 370,499 2,822,517 17,934,463 247,981 921,458 3,611,901 779,743 3,102,759 8,777,295 627,310 2,509,239 8,099,626 27,844 190,585 988,671 38,008 200,897 1,588,331 - - - - - - - - - 4,055 8,682 30,285 - - - - - - 6,503,079 40,229,368 112,490,127 4,769,928 18,326,788 61,447,382 748,858 2,643,006 11,768,857 8,551 49,662 159,648 1,424,249 12,692,862 28,043,325 367 9,767 94,695 - - - 274 893 51,836 - - - 29,261 80,861 2,166,129 681,469 2,725,875 7,830,722 7,662,959 36,529,714 111,562,594 6,503,079 40,229,368 112,490,127 7,662,959 36,529,714 111,562,594 (1,159,880) 3,699,654 927,533 Starting Fund Balance 14,796,992 14,796,992 Net Change 92,641 3,699,654 Ending Fund Balance 14,889,633 18,496,646 Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 100 - GENERAL FUND REVENUE Property Taxes 28,639,628 Other Taxes 49,402,274 Licenses, Permits and Fees 17,259,650 Fines and Forfeitures 3,810,000 Charges for Services 8,933,395 Interfund Transfers 7,705,774 Intergovernmental Revenue 839,965 Other Revenue 2,138,046 Workers Compensation and Liability 0 Insurance 0 Library Revenue 0 Interest Income 50,100 Special Assessment 0 Reappropriation of Surplus 0 REVENUE TOTALS 118,778,832 EXPENSE Salary and Benefits 62,620,910 Services and Supplies 13,716,790 Capital Outlay 499,000 Insurance and Other Chargebacks 30,321,297 Community Sponsored Organizations 204,568 Depreciation Expense 0 Contingencies 213,519 Debt Service 0 Miscellaneous 1,200,481 Interfund Transfers 9,909,626 EXPENSE TOTALS 118,686,191 Fund 100 - GENERAL FUND Totals REVENUE TOTALS 118,778,832 EXPENSE TOTALS 118,686,191 Fund 100 - GENERAL FUND Totals 92,641 Run by Ashley King on 05/31/2017 09:05:15 AM Page 1 of 44 April YTD 2016 Transactions 2017 Actual 9,318 447,272 827,615 - - - - - - - - - - - - - - - - - - 1,478 15,237 49,590 - - - - - - - - - 104 267 802 - - - - - - 10,901 462,776 878,006 21,330 79,812 246,916 51,250 183,337 529,013 - - - 3,558 13,344 26,205 - - - - - - - - - - - - - 50 2,723 - - - 76,138 276,542 804,857 10,901 462,776 878,006 76,138 276,542 804,857 (65,237) 186,234 73,149 Starting Fund Balance 584,645 584,645 Net Change (252,971) 186,234 Ending Fund Balance 331,674 770,879 Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 175 - GENERAL ASSISTANCE FUND REVENUE Property Taxes 900,000 Other Taxes 0 Licenses, Permits and Fees 0 Fines and Forfeitures 0 Charges for Services 0 Interfund Transfers 0 Intergovernmental Revenue 0 Other Revenue 25,000 Workers Compensation and Liability 0 Insurance 0 Library Revenue 0 Interest Income 1,000 Special Assessment 0 Reappropriation of Surplus 0 REVENUE TOTALS 926,000 EXPENSE Salary and Benefits 282,103 Services and Supplies 858,900 Capital Outlay 0 Insurance and Other Chargebacks 30,968 Community Sponsored Organizations 0 Depreciation Expense 0 Contingencies 0 Debt Service 0 Miscellaneous 7,000 Interfund Transfers 0 EXPENSE TOTALS 1,178,971 Fund 175 - GENERAL ASSISTANCE FUND REVENUE TOTALS 926,000 EXPENSE TOTALS 1,178,971 Fund 175 - GENERAL ASSISTANCE FUND -252,971 Run by Ashley King on 05/31/2017 09:05:15 AM Page 2 of 44 April YTD 2016 Transactions 2017 Actual - - - 71,596 286,384 884,794 - - - - - - 71,596 286,384 884,794 - 121 61 - - - 191,764 191,764 849,333 - - - 191,764 191,885 849,394 71,596 286,384 884,794 191,764 191,885 849,394 (120,168) 94,499 35,400 Starting Fund Balance 35,400 35,400 Net Change - 94,499 Ending Fund Balance 35,400 129,899 Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 176 - HEALTH AND HUMAN SERVICES REVENUE Charges for Services 0 Interfund Transfers 859,153 Intergovernmental Revenue 0 Other Revenue 0 REVENUE TOTALS 859,153 EXPENSE Services and Supplies 767,055 859,153 Capital Outlay 0 Community Sponsored Organizations 92,098 Miscellaneous 0 EXPENSE TOTALS 859,153 Fund 176 - HEALTH AND HUMAN 0 EXPENSE TOTALS 859,153 Fund 176 - HEALTH AND HUMAN REVENUE TOTALS Run by Ashley King on 05/31/2017 09:05:15 AM Page 3 of 44 April YTD 2016 Transactions 2017 Actual - 1,000,000 1,000,000 - 1,000,000 1,000,000 83,333 333,333 1,000,000 83,333 333,333 1,000,000 - 1,000,000 1,000,000 83,333 333,333 1,000,000 (83,333) 666,667 (0) Starting Fund Balance - - Net Change - 666,667 Ending Fund Balance - 666,667 Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 180 - GOOD NEIGHBOR FUND REVENUE Other Revenue 1,000,000 REVENUE TOTALS 1,000,000 EXPENSE Interfund Transfers 1,000,000 EXPENSE TOTALS 1,000,000 Fund 180 - GOOD NEIGHBOR FUND Totals REVENUE TOTALS 1,000,000 EXPENSE TOTALS 1,000,000 Fund 180 - GOOD NEIGHBOR FUND Totals 0 Run by Ashley King on 05/31/2017 09:05:15 AM Page 4 of 44 April YTD 2016 Transactions 2017 Actual 70,811 3,309,312 6,136,248 - - 4,141 12,052 51,176 152,537 36 119 - - - 235,800 - 4,920 75,418 18,818 25,413 67,943 7,737 93,284 339,027 641 1,018 4,717 110,095 3,485,243 7,015,830 326,600 1,190,157 4,246,657 142,203 483,996 1,733,725 100 100 57,842 41,960 151,970 406,708 - - - - - - - - - - - - 28,635 114,539 340,272 539,498 1,940,762 6,785,204 110,095 3,485,243 7,015,830 539,498 1,940,762 6,785,204 (429,403) 1,544,481 230,626 Starting Fund Balance 760,818 760,818 Net Change - 1,544,481 Ending Fund Balance 760,818 2,305,299 Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 185 - LIBRARY FUND REVENUE Property Taxes 6,376,358 Other Taxes 46,100 Fines and Forfeitures 164,000 Charges for Services 0 Interfund Transfers 190,200 Intergovernmental Revenue 57,418 Other Revenue 24,849 Library Revenue 386,020 Interest Income 5,400 REVENUE TOTALS 7,250,345 EXPENSE Salary and Benefits 4,460,836 Services and Supplies 1,940,058 Capital Outlay 5,400 Insurance and Other Chargebacks 500,433 Depreciation Expense 0 Contingencies 0 Debt Service 0 Miscellaneous 0 Interfund Transfers 343,618 EXPENSE TOTALS 7,250,345 Fund 185 - LIBRARY FUND Totals REVENUE TOTALS 7,250,345 EXPENSE TOTALS 7,250,345 Fund 185 - LIBRARY FUND Totals 0 Run by Ashley King on 05/31/2017 09:05:15 AM Page 5 of 44 April YTD 2016 Transactions 2017 Actual - - 364,827 - - - - - 1 - - 364,828 - - (1,007) - - - - - 385,696 - - - - - 384,689 - - 364,828 - - 384,689 - - (19,861) Starting Fund Balance 16,803 16,803 Net Change - - Ending Fund Balance 16,803 16,803 Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 186 - LIBRARY DEBT SERVICE FUND REVENUE Property Taxes 345,955 Other Revenue 0 Interest Income 0 REVENUE TOTALS 345,955 EXPENSE Services and Supplies 0 Capital Outlay 0 Debt Service 345,955 Miscellaneous 0 EXPENSE TOTALS 345,955 Fund 186 - LIBRARY DEBT SERVICE 0 Fund 186 - LIBRARY DEBT SERVICE REVENUE TOTALS 345,955 EXPENSE TOTALS 345,955 Run by Ashley King on 05/31/2017 09:05:15 AM Page 6 of 44 April YTD 2016 Transactions 2017 Actual - - - - - 91,447 - - - 20 49 - 20 49 91,447 1,679 6,508 22,569 - 1,860 6,060 - - 39,316 373 1,400 4,173 - - - - - 1,705 377 1,506 17,623 2,429 11,274 91,447 20 49 91,447 2,429 11,274 91,447 (2,409) (11,225) - Starting Fund Balance (28,289) (28,289) Net Change (303) (11,225) Ending Fund Balance (28,592) (39,514) Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 195 - NEIGHBORHOOD STABILIZATION FUND REVENUE Licenses, Permits and Fees 0 Intergovernmental Revenue 139,500 Other Revenue 0 Interest Income 0 REVENUE TOTALS 139,500 EXPENSE Salary and Benefits 28,297 Services and Supplies 5,100 Capital Outlay 7,000 Insurance and Other Chargebacks 3,984 139,500 Debt Service 0 Miscellaneous 50,000 Interfund Transfers 4,518 EXPENSE TOTALS 98,899 Fund 195 - NEIGHBORHOOD 40,601 EXPENSE TOTALS 98,899 Fund 195 - NEIGHBORHOOD REVENUE TOTALS Run by Ashley King on 05/31/2017 09:05:15 AM Page 7 of 44 April YTD 2016 Transactions 2017 Actual 136,551 641,379 1,896,461 - - - 1,181 3,638 6,613 - - - 137,733 645,016 1,903,074 - - - - - 130,789 - - - - - - - - - 71,499 285,997 2,189,000 71,499 285,997 2,319,789 137,733 645,016 1,903,074 71,499 285,997 2,319,789 66,233 359,020 (416,715) Starting Fund Balance 1,413,678 1,413,678 Net Change (327,990) 359,020 Ending Fund Balance 1,085,688 1,772,698 Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 200 - MOTOR FUEL TAX FUND REVENUE Intergovernmental Revenue 1,920,000 Other Revenue 0 Interest Income 1,000 Reappropriation of Surplus 0 REVENUE TOTALS 1,921,000 EXPENSE Services and Supplies 0 Capital Outlay 1,391,000 Contingencies 0 Debt Service 0 Miscellaneous 0 Interfund Transfers 857,990 EXPENSE TOTALS 2,248,990 Fund 200 - MOTOR FUEL TAX FUND Totals -327,990 Fund 200 - MOTOR FUEL TAX FUND Totals REVENUE TOTALS 1,921,000 EXPENSE TOTALS 2,248,990 Run by Ashley King on 05/31/2017 09:05:15 AM Page 8 of 44 April YTD 2016 Transactions 2017 Actual 86,518 319,590 1,038,331 - - - - - - 527 1,705 2,472 87,045 321,296 1,040,803 40,410 133,393 509,028 14,322 70,996 263,105 21,142 21,142 423,493 8,230 27,994 91,628 - - - - - - - - - - - - 6,081 24,326 142,207 90,184 277,851 1,429,460 87,045 321,296 1,040,803 90,184 277,851 1,429,460 (3,139) 43,445 (388,657) Starting Fund Balance 12,304 12,304 Net Change (8,718) 43,445 Ending Fund Balance 3,586 55,749 Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 205 - EMERGENCY TELEPHONE (E911) FUND REVENUE Other Taxes 1,020,700 Intergovernmental Revenue 0 Other Revenue 0 Interest Income 1,000 REVENUE TOTALS 1,021,700 EXPENSE Salary and Benefits 517,524 Services and Supplies 282,400 Capital Outlay 55,000 Insurance and Other Chargebacks 102,517 Community Sponsored Organizations 0 Contingencies 0 Debt Service 0 Miscellaneous 0 Interfund Transfers 72,977 EXPENSE TOTALS 1,030,418 Fund 205 - EMERGENCY TELEPHONE -8,718 Fund 205 - EMERGENCY TELEPHONE REVENUE TOTALS 1,021,700 EXPENSE TOTALS 1,030,418 Run by Ashley King on 05/31/2017 09:05:15 AM Page 9 of 44 April YTD 2016 Transactions 2017 Actual 8,677 165,828 321,266 1 1 2 8,678 165,829 321,268 82,250 82,250 323,000 - - - - - - 82,250 82,250 323,000 8,678 165,829 321,268 82,250 82,250 323,000 (73,572) 83,579 (1,732) Starting Fund Balance (192,276) (192,276) Net Change - 83,579 Ending Fund Balance (192,276) (108,697) Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 210 - SPECIAL SERVICE AREA (SSA) #4 REVENUE Property Taxes 320,000 Interest Income 0 REVENUE TOTALS 320,000 320,000 EXPENSE Services and Supplies 320,000 Debt Service 0 Miscellaneous 0 EXPENSE TOTALS 320,000 Fund 210 - SPECIAL SERVICE AREA (SSA) 0 EXPENSE TOTALS 320,000 Fund 210 - SPECIAL SERVICE AREA (SSA) REVENUE TOTALS Run by Ashley King on 05/31/2017 09:05:15 AM Page 10 of 44 April YTD 2016 Transactions 2017 Actual - - - - - - - - 2,016,478 - - 10,197 - - - - - 2,026,675 27,583 106,905 414,848 35 3,509 6,219 - - 608,829 7,620 28,940 405,247 - - 507,815 - - - - - - 1,156 1,413 61,555 730 2,919 17,938 37,124 143,686 2,022,452 - - 2,026,675 37,124 143,686 2,022,452 (37,124) (143,686) 4,224 Starting Fund Balance 64,106 64,106 Net Change (9,484) (143,686) Ending Fund Balance 54,622 (79,580) Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 215 - CDBG FUND REVENUE Charges for Services 0 Interfund Transfers 0 Intergovernmental Revenue 2,272,494 Other Revenue 0 Interest Income 0 REVENUE TOTALS 2,272,494 EXPENSE Salary and Benefits 393,090 Services and Supplies 220,840 Capital Outlay 0 Insurance and Other Chargebacks 93,120 Community Sponsored Organizations 175,500 Contingencies 0 2,272,494 Debt Service 0 Miscellaneous 569,970 Interfund Transfers 829,458 EXPENSE TOTALS 2,281,978 Fund 215 - CDBG FUND Totals -9,484 EXPENSE TOTALS 2,281,978 Fund 215 - CDBG FUND Totals REVENUE TOTALS Run by Ashley King on 05/31/2017 09:05:15 AM Page 11 of 44 April YTD 2016 Transactions 2017 Actual - - - 2,453 21,684 208,541 62 119 4,656 2,516 21,802 213,197 - - - 180 1,450 160,641 - - - - - - 180 1,450 160,641 2,516 21,802 213,197 180 1,450 160,641 2,336 20,352 52,555 Starting Fund Balance 157,661 157,661 Net Change - 20,352 Ending Fund Balance 157,661 178,013 Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 220 - CDBG LOAN REVENUE Intergovernmental Revenue 0 Other Revenue 293,000 Interest Income 0 REVENUE TOTALS 293,000 EXPENSE Salary and Benefits 0 Services and Supplies 293,000 Miscellaneous 0 Interfund Transfers 0 EXPENSE TOTALS 293,000 Fund 220 - CDBG LOAN Totals 0 Fund 220 - CDBG LOAN Totals REVENUE TOTALS 293,000 EXPENSE TOTALS 293,000 Run by Ashley King on 05/31/2017 09:05:15 AM Page 12 of 44 April YTD 2016 Transactions 2017 Actual - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Starting Fund Balance 169,915 169,915 Net Change (100,000) - Ending Fund Balance 69,915 169,915 Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 235 - NEIGHBORHOOD IMPROVEMENT REVENUE Other Taxes 0 Interfund Transfers 0 Interest Income 0 REVENUE TOTALS 0 EXPENSE Services and Supplies 0 Capital Outlay 0 0 Debt Service 0 Miscellaneous 100,000 Interfund Transfers 0 EXPENSE TOTALS 100,000 Fund 235 - NEIGHBORHOOD -100,000 EXPENSE TOTALS 100,000 Fund 235 - NEIGHBORHOOD REVENUE TOTALS Run by Ashley King on 05/31/2017 09:05:15 AM Page 13 of 44 April YTD 2016 Transactions 2017 Actual 31,600 31,600 178,211 2,157 9,128 27,259 1 3 14 33,758 40,732 205,484 3,082 11,399 31,964 11,391 32,190 180,110 - - - 404 1,532 (4,297) - - - - - - - 126 100 - - - 14,877 45,248 207,876 33,758 40,732 205,484 14,877 45,248 207,876 18,881 (4,516) (2,392) Starting Fund Balance 2,377 2,377 Net Change (831) (4,516) Ending Fund Balance 1,546 (2,139) Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 240 - HOME FUND REVENUE Intergovernmental Revenue 585,861 Other Revenue 0 Interest Income 0 REVENUE TOTALS 585,861 EXPENSE Salary and Benefits 41,005 Services and Supplies 540,200 Capital Outlay 0 Insurance and Other Chargebacks 4,987 Community Sponsored Organizations 0 585,861 Debt Service 0 Miscellaneous 500 Interfund Transfers 0 EXPENSE TOTALS 586,692 Fund 240 - HOME FUND Totals -831 EXPENSE TOTALS 586,692 Fund 240 - HOME FUND Totals REVENUE TOTALS Run by Ashley King on 05/31/2017 09:05:15 AM Page 14 of 44 April YTD 2016 Transactions 2017 Actual 10,000 20,000 106,780 - - - - - - 32,500 65,000 448,343 297 1,213 1,392 42,797 86,213 556,515 3,082 11,399 34,138 - - 201 - - - 336 1,259 3,178 - - 735 - - - 2,408 13,244 110,956 - - - 5,826 25,902 149,207 42,797 86,213 556,515 5,826 25,902 149,207 36,971 60,311 407,308 Starting Fund Balance 1,400,923 1,400,923 Net Change (1,071,422) 60,311 Ending Fund Balance 329,501 1,461,234 Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 250 - AFFORDABLE HOUSING FUND REVENUE Other Taxes 50,000 Interfund Transfers 0 Intergovernmental Revenue 0 Other Revenue 585,600 Interest Income 230 REVENUE TOTALS 635,830 EXPENSE Salary and Benefits 63,452 Services and Supplies 1,077,500 Capital Outlay 0 Insurance and Other Chargebacks 8,800 Community Sponsored Organizations 455,000 Debt Service 0 Miscellaneous 102,500 Interfund Transfers 0 EXPENSE TOTALS 1,707,252 Fund 250 - AFFORDABLE HOUSING FUND -1,071,422 Fund 250 - AFFORDABLE HOUSING FUND REVENUE TOTALS 635,830 EXPENSE TOTALS 1,707,252 Run by Ashley King on 05/31/2017 09:05:15 AM Page 15 of 44 April YTD 2016 Transactions 2017 Actual 2,591 2,414,766 4,729,649 - - - - - - - - - 2,922 8,397 14,012 5,513 2,423,163 4,743,661 - - - - - 2,750 - - 4,473 - - - 24,668 24,668 1,098,676 29,167 116,667 4,455,515 53,835 141,335 5,561,415 5,513 2,423,163 4,743,661 53,835 141,335 5,561,415 (48,322) 2,281,829 (817,754) Starting Fund Balance 6,624,676 6,624,676 Net Change (5,385,636) 2,281,829 Ending Fund Balance 1,239,040 8,906,505 Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 300 - WASHINGTON NATIONAL TIF FUND REVENUE Property Taxes 5,145,000 Other Taxes 0 Interfund Transfers 0 Other Revenue 0 Interest Income 10,000 REVENUE TOTALS 5,155,000 EXPENSE Salary and Benefits 0 Services and Supplies 500,000 Capital Outlay 0 5,155,000 Debt Service 0 Miscellaneous 100,000 Interfund Transfers 9,940,636 EXPENSE TOTALS 10,540,636 Fund 300 - WASHINGTON NATIONAL TIF -5,385,636 EXPENSE TOTALS 10,540,636 Fund 300 - WASHINGTON NATIONAL TIF REVENUE TOTALS Run by Ashley King on 05/31/2017 09:05:15 AM Page 16 of 44 April YTD 2016 Transactions 2017 Actual - - (180) - - - - - - - - 35 - - (145) - - 5,652 - - 428,186 - - - - - 91,445 - - 525,284 - - (145) - - 525,284 - - (525,429) Starting Fund Balance - - Net Change - - Ending Fund Balance - - Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 305 - SPECIAL SERVICE AREA (SSA) #5 REVENUE Property Taxes 0 Interfund Transfers 0 Other Revenue 0 Interest Income 0 REVENUE TOTALS 0 EXPENSE Services and Supplies 0 0 Debt Service 0 Miscellaneous 0 Interfund Transfers 0 EXPENSE TOTALS 0 Fund 305 - SPECIAL SERVICE AREA (SSA) 0 EXPENSE TOTALS 0 Fund 305 - SPECIAL SERVICE AREA (SSA) REVENUE TOTALS Run by Ashley King on 05/31/2017 09:05:15 AM Page 17 of 44 April YTD 2016 Transactions 2017 Actual - - 1,233,675 - - - 390 1,320 2,319 390 1,320 1,235,994 - - 2,488 - - - - - - - - - 644,993 644,993 129,192 - - 1,741,757 644,993 644,993 1,873,437 390 1,320 1,235,994 644,993 644,993 1,873,437 (644,602) (643,672) (637,443) Starting Fund Balance 473,064 473,064 Net Change (87,357) (643,672) Ending Fund Balance 385,707 (170,608) Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 310 - HOWARD-HARTREY TIF REVENUE Property Taxes 0 Other Revenue 0 Interest Income 0 REVENUE TOTALS 0 EXPENSE Services and Supplies 0 Capital Outlay 0 Community Sponsored Organizations 0 Debt Service 0 Miscellaneous 0 Interfund Transfers 87,357 EXPENSE TOTALS 87,357 Fund 310 - HOWARD-HARTREY TIF Totals REVENUE TOTALS 0 EXPENSE TOTALS 87,357 Fund 310 - HOWARD-HARTREY TIF Totals -87,357 Run by Ashley King on 05/31/2017 09:05:15 AM Page 18 of 44 April YTD 2016 Transactions 2017 Actual 128,832 5,827,900 10,438,928 256,961 1,027,843 2,999,879 - - 8,291,285 2,005 4,382 24,264 387,797 6,860,125 21,754,356 - - 149,553 - - 23,454,863 - - - - - - - - 23,604,416 387,797 6,860,125 21,754,356 - - 23,604,416 387,797 6,860,125 (1,850,061) Starting Fund Balance 746,055 746,055 Net Change (305,500) 6,860,125 Ending Fund Balance 440,555 7,606,180 Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 320 - DEBT SERVICE FUND REVENUE Property Taxes 10,879,993 Interfund Transfers 3,244,144 Other Revenue 0 Interest Income 1,500 REVENUE TOTALS 14,125,637 EXPENSE Services and Supplies 120,250 14,125,637 Debt Service 14,310,887 Miscellaneous 0 Interfund Transfers 0 EXPENSE TOTALS 14,431,137 Fund 320 - DEBT SERVICE FUND Totals -305,500 EXPENSE TOTALS 14,431,137 Fund 320 - DEBT SERVICE FUND Totals REVENUE TOTALS Run by Ashley King on 05/31/2017 09:05:15 AM Page 19 of 44 April YTD 2016 Transactions 2017 Actual - 285,241 533,105 (1,000) 11,000 282,307 0 0 374 (1,000) 296,241 815,787 - 24,267 679,056 - - - - - - - - - 75 284 693 - - - 5,000 20,000 107,500 5,075 44,551 787,249 (1,000) 296,241 815,787 5,075 44,551 787,249 (6,075) 251,690 28,537 Starting Fund Balance (84) (84) Net Change (13,200) 251,690 Ending Fund Balance (13,284) 251,606 Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 330 - HOWARD-RIDGE TIF FUND REVENUE Property Taxes 555,000 Other Revenue 1,030,000 Interest Income 400 REVENUE TOTALS 1,585,400 EXPENSE Services and Supplies 538,000 Capital Outlay 1,000,000 Insurance and Other Chargebacks 0 Community Sponsored Organizations 0 Debt Service 600 Miscellaneous 0 Interfund Transfers 60,000 EXPENSE TOTALS 1,598,600 Fund 330 - HOWARD-RIDGE TIF FUND -13,200 Fund 330 - HOWARD-RIDGE TIF FUND REVENUE TOTALS 1,585,400 EXPENSE TOTALS 1,598,600 Run by Ashley King on 05/31/2017 09:05:15 AM Page 20 of 44 April YTD 2016 Transactions 2017 Actual - - - 1,028 4,113 11,311 260 856 1,684 1,289 4,969 12,995 - - 507 - - (1,028) - - - - - - 920 3,489 8,519 - - - 2,500 10,000 30,000 3,420 13,489 37,998 1,289 4,969 12,995 3,420 13,489 37,998 (2,131) (8,521) (25,003) Starting Fund Balance 417,260 417,260 Net Change (39,850) (8,521) Ending Fund Balance 377,410 408,739 Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 335 - WEST EVANSTON TIF FUND REVENUE Property Taxes 0 Other Revenue 0 Interest Income 150 REVENUE TOTALS 150 EXPENSE Services and Supplies 0 Capital Outlay 0 Insurance and Other Chargebacks 0 Contingencies 0 Debt Service 10,000 Miscellaneous 0 Interfund Transfers 30,000 EXPENSE TOTALS 40,000 Fund 335 - WEST EVANSTON TIF FUND -39,850 Fund 335 - WEST EVANSTON TIF FUND REVENUE TOTALS 150 EXPENSE TOTALS 40,000 Run by Ashley King on 05/31/2017 09:05:15 AM Page 21 of 44 April YTD 2016 Transactions 2017 Actual - - - - - - - - - - - 971 - - - - - 28,444 - - 29,415 - - - - - 29,415 - - (29,415) Starting Fund Balance (29,415) (29,415) Net Change - - Ending Fund Balance (29,415) (29,415) Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 340 - DEMPSTER-DODGE TIF FUND REVENUE Property Taxes 0 Other Revenue 50,000 REVENUE TOTALS 50,000 50,000 EXPENSE Services and Supplies 0 Capital Outlay 0 Debt Service 40,000 EXPENSE TOTALS 40,000 Fund 340 - DEMPSTER-DODGE TIF FUND 10,000 EXPENSE TOTALS 40,000 Fund 340 - DEMPSTER-DODGE TIF FUND REVENUE TOTALS Run by Ashley King on 05/31/2017 09:05:15 AM Page 22 of 44 April YTD 2016 Transactions 2017 Actual - - - - - 1,580,000 - - 1,580,000 - - 437 - - 1,740,000 3,067 43,158 16,556 3,067 43,158 1,756,993 - - 1,580,000 3,067 43,158 1,756,993 (3,067) (43,158) (176,993) Starting Fund Balance 135,077 135,077 Net Change (60,000) (43,158) Ending Fund Balance 75,077 91,919 Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 345 - CHICAGO-MAIN TIF REVENUE Property Taxes 0 Other Revenue 0 REVENUE TOTALS 0 0 EXPENSE Services and Supplies 0 Capital Outlay 0 Debt Service 60,000 EXPENSE TOTALS 60,000 Fund 345 - CHICAGO-MAIN TIF Totals -60,000 EXPENSE TOTALS 60,000 Fund 345 - CHICAGO-MAIN TIF Totals REVENUE TOTALS Run by Ashley King on 05/31/2017 09:05:15 AM Page 23 of 44 April YTD 2016 Transactions 2017 Actual 372 116,727 223,296 1 1 2 372 116,728 223,298 - - 145,003 - - - - - 145,003 372 116,728 223,298 - - 145,003 372 116,728 78,294 Starting Fund Balance 78,294 78,294 Net Change 500 116,728 Ending Fund Balance 78,794 195,022 Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 350 - SPECIAL SERVICE AREA (SSA) #6 REVENUE Property Taxes 220,000 Interest Income 500 REVENUE TOTALS 220,500 EXPENSE Services and Supplies 220,000 Interfund Transfers 0 EXPENSE TOTALS 220,000 Fund 350 - SPECIAL SERVICE AREA (SSA) 500 Fund 350 - SPECIAL SERVICE AREA (SSA) REVENUE TOTALS 220,500 EXPENSE TOTALS 220,000 Run by Ashley King on 05/31/2017 09:05:15 AM Page 24 of 44 April YTD 2016 Transactions 2017 Actual - - - - - 96,586 41,667 166,667 4,864,054 - - 1,527,914 - 5,074 10,268,138 3,776 11,962 16,690 45,443 183,702 16,773,383 - - - 61,499 192,863 1,333,831 456,751 1,235,054 8,948,635 - - - - - - 41,667 166,667 490,000 559,916 1,594,583 10,772,466 45,443 183,702 16,773,383 559,916 1,594,583 10,772,466 (514,473) (1,410,881) 6,000,917 Starting Fund Balance 11,626,458 11,626,458 Net Change (8,583,512) (1,410,881) Ending Fund Balance 3,042,946 10,215,577 Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 415 - CAPITAL IMPROVEMENTS FUND REVENUE Licenses, Permits and Fees 0 Charges for Services 0 Interfund Transfers 7,710,000 Intergovernmental Revenue 1,920,000 Other Revenue 12,295,000 Interest Income 0 REVENUE TOTALS 21,925,000 EXPENSE Salary and Benefits 0 Services and Supplies 0 Capital Outlay 30,008,512 Debt Service 0 Miscellaneous 0 Interfund Transfers 500,000 EXPENSE TOTALS 30,508,512 Fund 415 - CAPITAL IMPROVEMENTS REVENUE TOTALS 21,925,000 EXPENSE TOTALS 30,508,512 Fund 415 - CAPITAL IMPROVEMENTS -8,583,512 Run by Ashley King on 05/31/2017 09:05:15 AM Page 25 of 44 April YTD 2016 Transactions 2017 Actual - - - - - - - - - - - - - - - - - - - - - - - 513,349 - - - - - - - - - 786 15,588 29,661 2,818 161,772 142,874 - - - 3,605 177,360 685,884 - - - - - 8,751 - - - - - - - - - - - - 21,952 87,809 360,698 21,952 87,809 369,449 3,605 177,360 685,884 21,952 87,809 369,449 (18,347) 89,551 316,435 Starting Fund Balance 2,999,216 2,999,216 Net Change (32,227) 89,551 Ending Fund Balance 2,966,989 3,088,767 Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 420 - SPECIAL ASSESSMENT FUND REVENUE Property Taxes 0 Other Taxes 0 Licenses, Permits and Fees 0 Fines and Forfeitures 0 Charges for Services 0 Interfund Transfers 0 Intergovernmental Revenue 0 Other Revenue 250,000 Workers Compensation and Liability 0 Insurance 0 Library Revenue 0 Interest Income 51,033 Special Assessment 180,167 Reappropriation of Surplus 0 REVENUE TOTALS 481,200 EXPENSE Salary and Benefits 0 Services and Supplies 0 Capital Outlay 0 Insurance and Other Chargebacks 0 Debt Service 0 Miscellaneous 0 Interfund Transfers 513,427 EXPENSE TOTALS 513,427 Fund 420 - SPECIAL ASSESSMENT FUND REVENUE TOTALS 481,200 EXPENSE TOTALS 513,427 Fund 420 - SPECIAL ASSESSMENT FUND -32,227 Run by Ashley King on 05/31/2017 09:05:15 AM Page 26 of 44 April YTD 2016 Transactions 2017 Actual - - - - - - 650 1,250 3,350 - - - 457,650 2,032,895 6,509,492 - - 3,711,768 - - - 13,326 48,767 195,895 4,340 12,892 38,159 475,967 2,095,804 10,458,663 87,617 328,933 1,329,392 220,228 917,213 3,084,543 257,212 519,967 (24,598) 44,248 171,576 504,784 - - - - - 2,836,672 1,534 2,222 5,910 - - 390,235 17,447 99,211 255,626 106,224 424,894 1,303,783 734,509 2,464,016 9,686,347 475,967 2,095,804 10,458,663 734,509 2,464,016 9,686,347 (258,542) (368,211) 772,316 Starting Fund Balance 7,782,164 7,782,164 Net Change (3,350,830) (368,211) Ending Fund Balance 4,431,334 7,413,953 Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 505 - PARKING SYSTEM FUND REVENUE Property Taxes 0 Other Taxes 0 Licenses, Permits and Fees 0 Fines and Forfeitures 0 Charges for Services 6,802,875 Interfund Transfers 4,120,636 Intergovernmental Revenue 12,125 Other Revenue 203,216 Interest Income 35,070 REVENUE TOTALS 11,173,922 EXPENSE Salary and Benefits 1,247,921 Services and Supplies 3,501,275 Capital Outlay 3,020,000 Insurance and Other Chargebacks 524,102 Community Sponsored Organizations 0 Depreciation Expense 0 Contingencies 11,000 Debt Service 4,331,771 Miscellaneous 304,000 Interfund Transfers 1,584,683 EXPENSE TOTALS 14,524,752 Fund 505 - PARKING SYSTEM FUND Totals -3,350,830 Fund 505 - PARKING SYSTEM FUND Totals REVENUE TOTALS 11,173,922 EXPENSE TOTALS 14,524,752 Run by Ashley King on 05/31/2017 09:05:15 AM Page 27 of 44 April YTD 2016 Transactions 2017 Actual - - - 10,774 27,926 90,592 1,798,014 5,696,644 16,071,271 - - - - - - 6,181 15,733 306,143 2,798 9,023 16,536 1,817,767 5,749,327 16,484,543 345,315 1,308,295 4,608,737 160,183 755,712 2,620,877 1,066,998 827,790 36,713 97,865 372,960 1,110,835 - - - - - 1,973,593 - - 1,000 33,752 33,752 633,708 - - 238,468 291,859 1,167,438 3,502,313 1,995,973 4,465,947 14,726,244 16,484,543 14,726,244 1,758,298 Starting Fund Balance 5,291,422 5,291,422 Net Change 9,668,756 1,283,380 Ending Fund Balance 14,960,178 6,574,802 Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 510 - WATER FUND REVENUE Other Taxes 0 Licenses, Permits and Fees 70,000 Charges for Services 17,495,000 Interfund Transfers 0 Intergovernmental Revenue 0 Other Revenue 6,828,400 Interest Income 1,600 REVENUE TOTALS 24,395,000 EXPENSE Salary and Benefits 4,589,411 Services and Supplies 3,611,150 Capital Outlay 14,982,119 Insurance and Other Chargebacks 1,174,064 Community Sponsored Organizations 0 Depreciation Expense 0 Contingencies 1,000 Debt Service 1,438,470 Miscellaneous 62,980 Interfund Transfers 3,502,313 EXPENSE TOTALS 14,726,244 Fund 510 - WATER FUND Totals REVENUE TOTALS 24,395,000 5,749,327 4,465,947 1,283,380 EXPENSE TOTALS 14,726,244 Fund 510 - WATER FUND Totals 9,668,756 1,817,767 1,995,973 (178,206) Run by Ashley King on 05/31/2017 09:05:15 AM Page 28 of 44 April YTD 2016 Transactions 2017 Actual 1,162,045 4,232,809 13,048,760 - - - - - 3,087 934 2,168 4,450 1,162,979 4,234,976 13,056,297 68,948 279,801 1,018,140 10,061 41,540 157,551 721,000 721,000 15,370 35,709 142,578 414,270 - - 3,461,103 - - - 266,839 2,405,794 1,336,366 - - 5,000 82,640 330,559 773,873 1,185,198 3,921,271 7,181,672 1,162,979 4,234,976 13,056,297 1,185,198 3,921,271 7,181,672 (22,218) 313,706 5,874,625 Starting Fund Balance 5,693,921 5,693,921 Net Change (1,480,742) 313,706 Ending Fund Balance 4,213,179 6,007,627 Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 515 - SEWER FUND REVENUE Charges for Services 12,521,150 Interfund Transfers 0 Other Revenue 604,165 Interest Income 1,000 REVENUE TOTALS 13,126,315 EXPENSE Salary and Benefits 989,481 Services and Supplies 1,000,800 Capital Outlay 2,819,700 Insurance and Other Chargebacks 432,953 Depreciation Expense 0 Contingencies 0 Debt Service 8,370,946 Miscellaneous 1,500 Interfund Transfers 991,677 EXPENSE TOTALS 14,607,057 Fund 515 - SEWER FUND Totals (1,480,742) Fund 515 - SEWER FUND Totals REVENUE TOTALS 13,126,315 EXPENSE TOTALS 14,607,057 Run by Ashley King on 05/31/2017 09:05:15 AM Page 30 of 44 April YTD 2016 Transactions 2017 Actual - 41,263 170,144 307,023 1,200,058 3,586,453 87,997 351,989 1,055,967 - - - 10,186 23,554 274,808 - - - 405,206 1,616,864 5,087,372 52,049 185,111 750,923 308,620 1,009,889 3,493,078 3,979 6,264 6,034 10,231 37,723 138,618 - - - - - - - - - - - 2,251 - - 12,232 42,067 168,269 499,493 416,946 1,407,255 4,902,628 405,206 1,616,864 5,087,372 416,946 1,407,255 4,902,628 (11,740) 209,608 184,744 Starting Fund Balance (926,498) (926,498) Net Change 3,016 209,608 Ending Fund Balance (923,482) (716,890) Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 520 - SOLID WASTE FUND REVENUE Licenses, Permits and Fees 275,000 Charges for Services 3,632,394 Interfund Transfers 1,055,967 Intergovernmental Revenue 0 Other Revenue 238,000 Interest Income 0 REVENUE TOTALS 5,201,361 EXPENSE Salary and Benefits 750,241 Services and Supplies 3,732,176 Capital Outlay 25,750 Insurance and Other Chargebacks 149,325 Community Sponsored Organizations 0 Depreciation Expense 0 Contingencies 0 Debt Service 21,046 Miscellaneous 15,000 Interfund Transfers 504,807 EXPENSE TOTALS 5,198,345 Fund 520 - SOLID WASTE FUND Totals 3,016 Fund 520 - SOLID WASTE FUND Totals REVENUE TOTALS 5,201,361 EXPENSE TOTALS 5,198,345 Run by Ashley King on 05/31/2017 09:05:15 AM Page 31 of 44 April YTD 2016 Transactions 2017 Actual 283,620 1,134,478 3,387,680 - - - - - - 1,023 7,535 14,415 - - - 284,642 1,142,013 3,402,094 76,456 276,051 897,673 199,522 618,223 1,912,423 - - - 15,975 58,650 167,952 - - 44 - - - - - - - - - 2,319 9,278 26,762 294,273 962,202 3,004,854 284,642 1,142,013 3,402,094 294,273 962,202 3,004,854 (9,630) 179,812 397,241 Starting Fund Balance 773,239 773,239 Net Change (248,021) 179,812 Ending Fund Balance 525,218 953,051 Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 600 - FLEET SERVICES FUND REVENUE Charges for Services 3,388,435 Interfund Transfers 0 Intergovernmental Revenue 0 Other Revenue 81,781 Interest Income 1,000 REVENUE TOTALS 3,471,216 EXPENSE Salary and Benefits 1,071,267 Services and Supplies 2,380,057 Capital Outlay 0 Insurance and Other Chargebacks 239,630 Depreciation Expense 0 Contingencies 450 3,471,216 Debt Service 0 Miscellaneous 0 Interfund Transfers 27,833 EXPENSE TOTALS 3,719,237 Fund 600 - FLEET SERVICES FUND Totals (248,021) EXPENSE TOTALS 3,719,237 Fund 600 - FLEET SERVICES FUND Totals REVENUE TOTALS Run by Ashley King on 05/31/2017 09:05:15 AM Page 32 of 44 April YTD 2016 Transactions 2017 Actual 129,171 516,686 1,455,172 - - - 190 38,883 63,430 129,361 555,569 1,518,602 33,927 33,927 102,765 75,276 92,655 - - - 1,624,064 - - - 109,203 126,582 1,726,829 129,361 555,569 1,518,602 109,203 126,582 1,726,829 20,158 428,987 (208,226) Starting Fund Balance 1,283,721 1,283,721 Net Change 229,853 428,987 Ending Fund Balance 1,513,574 1,712,708 Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 601 - EQUIPMENT REPLACEMENT FUND REVENUE Charges for Services 1,550,058 Interfund Transfers 0 Other Revenue 210,217 REVENUE TOTALS 1,760,275 EXPENSE Services and Supplies 75,000 Capital Outlay 1,455,422 Depreciation Expense 0 Miscellaneous 0 EXPENSE TOTALS 1,530,422 Fund 601 - EQUIPMENT REPLACEMENT 229,853 Fund 601 - EQUIPMENT REPLACEMENT REVENUE TOTALS 1,760,275 EXPENSE TOTALS 1,530,422 Run by Ashley King on 05/31/2017 09:05:15 AM Page 33 of 44 April YTD 2016 Transactions 2017 Actual 13,534 54,137 441,246 68 273 - 904,876 3,382,043 9,995,502 105,032 380,372 89,822 343,082 1,796,966 6,546,063 28 83 218 1,366,621 5,613,875 17,072,851 53,879 184,036 448,109 57,801 234,534 4,004,399 - - - 1,308,298 5,410,711 14,539,279 - - - - - - - - - - - - - - 4,330 803 3,211 9,262 1,420,781 5,832,492 19,005,379 1,366,621 5,613,875 17,072,851 1,420,781 5,832,492 19,005,379 (54,160) (218,617) (1,932,528) Starting Fund Balance (639,105) (639,105) Net Change (224,815) (218,617) Ending Fund Balance (863,920) (857,722) Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 605 - INSURANCE FUND REVENUE Charges for Services 162,411 Interfund Transfers 4,987 Other Revenue 11,237,646 Workers Compensation and Liability 1,030,815 Insurance 6,413,937 Interest Income 1,000 REVENUE TOTALS 18,850,796 EXPENSE Salary and Benefits 534,441 Services and Supplies 2,385,248 Capital Outlay 0 Insurance and Other Chargebacks 16,146,290 Community Sponsored Organizations 0 Depreciation Expense 0 Contingencies 0 Debt Service 0 Miscellaneous 0 Interfund Transfers 9,632 EXPENSE TOTALS 19,075,611 Fund 605 - INSURANCE FUND Totals -224,815 Fund 605 - INSURANCE FUND Totals REVENUE TOTALS 18,850,796 EXPENSE TOTALS 19,075,611 Run by Ashley King on 05/31/2017 09:05:15 AM Page 34 of 44 April YTD 2016 Transactions 2017 Actual - - - - - - - - - 291,359 4,259,114 10,902,978 21 46 1,559,737 291,380 4,259,160 12,462,715 705,114 2,853,756 8,429,695 - - - - - - - - - - - 174,111 705,114 2,853,756 8,603,806 291,380 4,259,160 12,462,715 705,114 2,853,756 8,603,806 (413,734) 1,405,404 3,858,910 Starting Fund Balance 70,630,343 70,630,343 Net Change 4,636,709 1,405,404 Ending Fund Balance 75,267,052 72,035,747 Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 700 - FIRE PENSION FUND REVENUE Property Taxes 7,868,709 Other Taxes 280,000 Interfund Transfers 43,000 Other Revenue 1,050,000 Interest Income 4,100,000 REVENUE TOTALS 13,341,709 EXPENSE Salary and Benefits 8,705,000 Services and Supplies 0 Community Sponsored Organizations 0 Debt Service 0 Miscellaneous 0 EXPENSE TOTALS 8,705,000 Fund 700 - FIRE PENSION FUND Totals 4,636,709 Fund 700 - FIRE PENSION FUND Totals REVENUE TOTALS 13,341,709 EXPENSE TOTALS 8,705,000 Run by Ashley King on 05/31/2017 09:05:15 AM Page 35 of 44 April YTD 2016 Transactions 2017 Actual - - - - - - - - - 357,076 5,509,614 16,286,867 27 59 2,713,348 357,102 5,509,672 19,000,215 934,218 3,733,849 11,094,711 - - - - - - - - 272,795 934,218 3,733,849 11,367,506 357,102 5,509,672 19,000,215 934,218 3,733,849 11,367,506 (577,116) 1,775,823 7,632,708 Starting Fund Balance 106,204,773 106,204,773 Net Change 6,627,200 1,775,823 Ending Fund Balance 112,831,973 107,980,596 Budget by Organization Report Through 04/30/17 Prior Fiscal Year Activity Included 2017 Classification Budget Fund 705 - POLICE PENSION FUND REVENUE Property Taxes 9,912,200 Other Taxes 325,000 Interfund Transfers 57,000 Other Revenue 1,650,000 Interest Income 6,500,000 REVENUE TOTALS 18,444,200 EXPENSE Salary and Benefits 11,817,000 Services and Supplies 0 Debt Service 0 Miscellaneous 0 EXPENSE TOTALS 11,817,000 Fund 705 - POLICE PENSION FUND Totals REVENUE TOTALS 18,444,200 EXPENSE TOTALS 11,817,000 Fund 705 - POLICE PENSION FUND Totals 6,627,200 Run by Ashley King on 05/31/2017 09:05:15 AM Page 36 of 44