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HomeMy WebLinkAbout2017.05 May Monthly Report To: Wally Bobkiewicz, City Manager Martin Lyons, Assistant City Manager/Chief Financial Officer From: Ashley King, Finance & Budget Manager Subject: May 2017 Monthly Financial Report Date: June 29, 2017 Please find attached the unaudited financial statements as of May 31, 2017. A summary by fund for revenues, expenditures, fund and cash balances is as follows: YTD Revenues YTD Expenses YTD Net Fund Balance Cash Balance 46,871,502 43,829,090 3,042,412 17,635,601 10,376,936 357,980 266,552 91,429 162,235 162,235 474,124 350,720 123,404 709,792 709,792 1,000,000 416,667 583,333 583,333 583,333 3,578,758 2,411,923 1,166,835 1,817,547 1,817,452 74 16,345 (16,271) (16,271) 116,139 809,470 357,496 451,974 1,865,652 1,688,951 404,518 411,538 (7,020) 156,041 (169,431) 177,765 82,250 95,515 (96,761) (96,761) - 183,591 (183,591) (119,485) (119,485) 24,745 1,450 23,295 234,216 234,216 - - - 169,915 169,915 55,177 60,892 (5,715) (3,338) (3,338) 86,813 29,336 57,477 1,458,665 1,458,665 - 38,227 (38,227) (21,424) (21,425) 2,451,420 2,230,819 220,601 5,845,277 5,924,196 1,320 644,993 (643,672) (0) 6,016,012 304,036 312,627 (8,591) (8,675) (6,406) 5,252 16,981 (11,729) 405,531 413,853 - 32,432 (32,432) (61,847) (61,847) - 14,030 (14,030) 121,047 121,047 117,199 - 117,199 195,493 195,493 7,237,646 1,982,485 5,255,162 6,001,216 6,016,012 601,740 2,100,084 (1,498,344) 10,019,614 10,868,153 179,166 109,761 69,405 3,068,621 3,065,084 4,860,289 3,414,315 1,445,973 9,198,637 9,068,464 6,649,373 6,145,434 503,939 8,084,048 6,487,244 5,143,099 5,399,820 (256,721) 4,355,377 3,151,707 2,045,902 1,629,254 416,647 (556,136) (1,173,228) 1,428,902 1,168,646 260,257 1,023,001 314,929 691,850 175,335 516,516 1,401,849 1,401,848 7,170,479 7,336,476 (165,998) (2,463,023) 361,345 TOTAL 92,728,601 81,169,570 11,559,031 71,165,747 69,071,103 601 EQUIPMENT REPLACEMENT FUND 605 INSURANCE FUND 600 FLEET SERVICES FUND 515 SEWER FUND 520 SOLID WASTE FUND 510 WATER FUND 505 PARKING SYSTEM FUND 420 SPECIAL ASSESSMENT FUND 415 CAPITAL IMPROVEMENTS FUND 320 DEBT SERVICE FUND 345 CHICAGO-MAIN TIF 350 SPECIAL SERVICE AREA (SSA) #6 335 WEST EVANSTON TIF FUND 340 DEMPSTER-DODGE TIF FUND 330 HOWARD-RIDGE TIF FUND 310 HOWARD-HARTREY TIF 300 WASHINGTON NATIONAL TIF 186 LIBRARY DEBT SERVICE FUND 250 AFFORDABLE HOUSING FUND 235 NEIGHBORHOOD IMPROVEMENT 240 HOME FUND 220 CDBG LOAN 205 EMERGENCY TELEPHONE (E911) 210 SPECIAL SERVICE AREA (SSA) #4 200 MOTOR FUEL TAX FUND 185 LIBRARY FUND 215 CDBG FUND 180 GOOD NEIGHBOR FUND 176 HEALTH AND HUMAN SERVICES 195 NEIGHBORHOOD STABILIZATION 100 GENERAL FUND Fund Fund Description 175 GENERAL ASSISTANCE FUND Memorandum Included above are the ending balances as of May 31, 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 sold) to support and fund current operations. While ending fund balance is also an important measurement of the City’s financial 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 to the methodology behind Evanston’s financial reporting. As a result, the April and May financial report has fund balances that look significantly different than those presented in March. In most instances, they are more closely aligned with cash. As will be noted in the June 30 report, revenues for 2017 are expected to not reach budged amounts, which means the current surplus will not remain through the end of the year and staff will be identifying options at the July 10, 2017 Council meeting. As of May 31, 2017, the General Fund is reporting a net surplus of $3,042,412. The General Fund balance is $17,635,601 with a cash balance of $10,376,936. 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 39.5% of budget and expenses lower at 36.9%. This revenue number reflects receipt of 50% of property taxes; permit revenue, however, is well - below estimates. Through May 31, 2017, the E911 Fund is showing a negative fund cash balance of $169,431. This is due to purchase of new software. Through May 31, 2017, the SSA #4 Fund is showing a negative fund and cash balance of $96,761. This is due to the timing of payments to the Downtown Evanston group. Through May 31, 2017, the Home Fund is showing a negative cash balance of $3,338. This will be reimbursed with draw-downs during June. Through May 31, 2017, the CDBG Fund is showing a negative cash balance of $119,485. This will be reimbursed with draw-downs during June. Through May 31, 2017, the Capital Fund is showing a fund balance of $10,019,614 and a cash balance of $10,868,153. As the year-end close process for 2016 continues through May, expenses are anticipated to increase to reflect payables due to IDOT for work done in 2016 but recently billed in 2017. This will reduce the fund balances Through May 31, 2017, the enterprise funds (Parking, Water, and Sewer) have balances above average due to the timing of capital projects for 2017. Through May 31, 2017, the Solid Waste Fund has a negative fund balance of $556,136 and a negative cash balance of $1,173,228. Jan Feb Mar Apr May Jun Jul Aug 2016 Unreserved Fund Balance 11,859,782 14,097,256 17,193,730 16,597,583 18,375,173 2017 Unreserved Fund Balance 15,453,984 17,244,431 19,734,012 18,292,843 17,839,404 2016 Cash Balance 3,656,830 2,587,845 8,182,090 7,808,208 7,101,333 2017 Cash Balance 6,338,271 6,393,110 11,561,044 10,901,398 10,376,936 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 Fund   100 - GENERAL FUND 2017 May YTD % of Prior Year Budget Actual Actual Budget Total Actual 28,639,628.00 296,720.78 15,047,428.76 52.5%27,302,687.33 49,402,274 3,165,971 18,888,494 38.2% 44,156,868 5,496,150 481,139 1,598,727 29.1% 6,851,422 11,648,000 262,198 1,878,619 16.1% 11,012,646 115,500 2,457 90,965 78.8% 70,395 3,810,000 259,179 1,180,638 31.0% 3,611,901 640,000 213,333 448,881 70.1% 687,835 5,650,895 999,218 2,908,670 51.5% 5,401,563 2,642,500 215,502 1,173,261 44.4% 2,687,897 7,705,774 627,310 3,136,548 40.7% 8,099,626 839,965 43,549 234,134 27.9% 988,671 2,138,046 73,071 273,968 12.8% 1,588,331 50,100 2,487 11,169 22.3% 30,285 118,778,832 6,642,135 46,871,502 39.5% 112,490,127 CITY COUNCIL 498,189 62,680 186,022 37.3% 433,601 CITY CLERK 275,488 22,220 114,047 41.4% 294,665 CITY MANAGER'S OFFICE 9,878,454 484,877 2,408,389 24.4% 7,471,734 LAW 854,050 59,300 289,722 33.9% 1,052,130 ADMINISTRATIVE SERVICES 9,700,879 746,586 3,402,708 35.1% 9,164,947 COMMUNITY DEVELOPMENT 2,804,668 180,151 871,833 31.1% 2,510,408 POLICE 38,223,842 2,361,170 16,296,308 42.6% 37,817,627 FIRE MGMT & SUPPORT 24,294,001 1,287,965 10,104,363 41.6% 23,235,714 HEALTH 3,582,312 234,043 1,141,168 31.9% 3,097,351 PARKS, REC. AND COMMUNITY SERV. 12,361,460 797,068 3,674,635 29.7% 11,996,280 PUBLIC WORKS AGENCY 16,212,848 1,063,316 5,339,896 32.9% 14,488,137 118,686,191 7,299,376 43,829,090 36.9% 111,562,594 118,778,832 6,642,135 46,871,502 39% 112,490,127 118,686,191 7,299,376 43,829,090 37% 111,562,594 92,641 (657,242) 3,042,412 927,533 EXPENSE TOTALS Fund   100 - GENERAL FUND Net Gain (Loss) Interest Income REVENUE TOTAL EXPENSE TOTAL Fund   100 - GENERAL FUND Totals REVENUE TOTALS Parking Charges for Services Parks and Recreation Charges for Services Other Charges for Services Interfund Transfers Intergovernmental Revenue Other Revenue Property Taxes Other Taxes License Permit Fee Fines and Forfeitures May 2017 Financial Report Through 05/31/17 Summary Listing Classification Fund   505 - PARKING SYSTEM FUND 2017 May YTD Prior Year Budget Actual Actual %Total Actual - - 1,250 3,350 6,737,875 677,832 2,668,088 39.6% 6,340,992 65,000 - 56,000 86.2% 168,500 4,120,636 2,060,318 2,060,318 50.0% 3,711,768 12,125 - - 0.0% - 203,216 8,206 56,973 28.0% 195,895 35,070 4,768 17,660 50.4% 38,159 11,173,922 2,751,123 4,860,289 43.5% 10,458,663 26,000 3,875 8,360 32.2% 26,465 1,117,119 81,333 378,102 33.8% 1,206,649 104,802 7,661 35,340 33.7% 229,588 3,222,411 426,019 1,288,270 40.0% 2,846,933 278,864 20,607 75,569 27.1% 237,610 3,020,000 90,671 610,638 20.2% (24,598) 524,102 45,247 216,822 41.4% 504,784 - - - 2,836,672 11,000 - 2,222 20.2% 5,910 4,331,771 141,632 141,632 3.3% 390,235 304,000 27,032 126,242 41.5% 255,626 1,584,683 106,224 531,118 33.5% 1,303,783 14,524,752 950,300 3,414,315 23.5% 9,819,656 $11,173,922 $2,751,123 $4,860,289 43%$10,458,663 $14,524,752 $950,300 $3,414,315 24%$9,819,656 ($3,350,830)$1,800,824 $1,445,973 (43%)$639,007 EXPENSE TOTAL REVENUE TOTAL EXPENSE TOTALS Fund   505 - PARKING SYSTEM FUND Net Gain Debt Service Miscellaneous Interfund Transfers Fund   505 - PARKING SYSTEM FUND Totals REVENUE TOTALS Supplies Capital Outlay Insurance and Other Chargebacks Depreciation Expense Contingencies Employee Pay Benefits Pensions Services Interfund Transfers Intergovernmental Revenue Other Revenue Interest Income Permit Parking Charges for Services Parks and Recreation Charges for Services Classification May 2017 Financial Report Through 05/31/17 Summary Listing Fund   510 - WATER FUND 2017 May YTD Prior Year Budget Actual Actual %Total Actual 70,000 10,219 38,145 54.5% 90,592 17,324,000 865,374 6,547,392 37.8% 15,851,052 36,000 4,026 18,575 51.6% 51,737 135,000 31 108 0.1% 168,482 6,828,400 17,289 33,023 0.5% 306,143 1,600 3,106 12,130 758.1% 16,116 24,395,000 900,046 6,649,373 27.3% 16,484,123 183,365 6,864 50,322 27.4% 193,328 4,037,387 369,579 1,525,010 37.8% 3,898,385 368,658 33,733 143,138 38.8% 888,372 2,250,760 244,536 770,181 34.2% 1,743,993 1,360,390 78,682 308,748 22.7% 876,885 14,982,119 168,293 996,083 6.6% 36,713 1,174,064 97,925 470,885 40.1% 1,110,835 - - - 1,973,593 1,000 - - 0.0% 1,000 1,438,470 388,016 421,769 29.3% 633,708 62,980 - - 0.0% 238,468 3,502,313 291,859 1,459,297 41.7% 3,502,313 29,361,507 1,679,488 6,145,434 20.9% 15,097,592 24,395,000 900,046 6,649,373 16,484,123 29,361,507 1,679,488 6,145,434 15,097,592 (4,966,507) (779,442) 503,939 1,386,531 EXPENSE TOTALS Fund   510 - WATER FUND Net Gain (Loss) Miscellaneous Interfund Transfers EXPENSE TOTAL Fund   510 - WATER FUND Totals REVENUE TOTALS Supplies Capital Outlay Insurance and Other Chargebacks Depreciation Expense Contingencies Debt Service Interest Income REVENUE TOTAL Employee Pay Benefits Pensions Services Fee Water Charges for Services Sewer Charges for Services Other Charges for Services Other Revenue May 2017 Financial Report Through 05/31/17 Summary Listing Classification Fund   515 - SEWER FUND 2017 May YTD Prior Year Budget Actual Actual %Total Actual 12,501,500 907,035 5,139,844 41.1% 13,027,160 19,650 - - 0.0% 21,600 604,165 - - 0.0% 3,087 1,000 1,088 3,256 325.6% 4,450 13,126,315 908,123 5,143,099 39.2% 13,056,297 57,040 2,873 12,191 21.4% 37,763 859,043 79,890 326,854 38.0% 862,355 73,398 7,448 30,967 42.2% 204,330 908,500 7,245 41,785 4.6% 109,493 92,300 9,830 16,830 18.2% 48,058 2,819,700 164,450 885,450 31.4% 15,370 432,953 35,777 178,355 41.2% 414,270 - - - 3,461,103 8,370,946 1,088,397 3,494,191 41.7% 1,336,366 1,500 - - 0.0% 5,000 991,677 82,640 413,198 41.7% 773,873 14,607,057 1,478,550 5,399,820 37.0% 7,267,980 13,126,315 908,123 5,143,099 39% 13,056,297 14,607,057 1,478,550 5,399,820 37% 7,267,980 (1,480,742) (570,427) (256,721)17% 5,788,316 Fund   515 - SEWER FUND Totals REVENUE TOTALS EXPENSE TOTALS Fund   515 - SEWER FUND Net Gain (Loss) Insurance and Other Chargebacks Depreciation Expense Debt Service Miscellaneous Interfund Transfers EXPENSE TOTAL Employee Pay Benefits Pensions Services Supplies Capital Outlay Sewer Charges for Services Other Charges for Services Other Revenue Interest Income REVENUE TOTAL May 2017 Financial Report Through 05/31/17 Summary Listing Classification Fund   520 - SOLID WASTE FUND 2017 May YTD Prior Year Budget Actual Actual %Total Actual 275,000 42,110 83,374 30.3% 170,144 3,632,394 288,024 1,488,082 41.0% 3,586,453 1,055,967 87,997 439,986 41.7% 1,055,967 238,000 10,907 34,460 14.5% 274,808 5,201,361 429,038 2,045,902 39.3% 5,087,372 45,000 7,264 11,071 24.6% 43,025 644,768 51,356 217,085 33.7% 620,226 60,473 5,222 20,796 34.4% 151,916 3,679,126 98,733 1,104,812 30.0% 3,438,311 53,050 1,207 5,016 9.5% 54,768 25,750 4,358 10,622 41.2% 6,034 149,325 10,873 48,596 32.5% 138,618 21,046 920 920 4.4% 2,251 15,000 - - 0.0% 12,232 504,807 42,067 210,336 41.7% 499,493 5,198,345 221,999 1,629,254 31.3% 4,966,872 5,201,361 429,038 2,045,902 39% 5,087,372 5,198,345 221,999 1,629,254 31% 4,966,872 3,016 207,039 416,647 13,815% 120,500 Fund   520 - SOLID WASTE FUND Totals REVENUE TOTALS EXPENSE TOTALS Fund   520 - SOLID WASTE FUND Net Gain Insurance and Other Chargebacks Debt Service Miscellaneous Interfund Transfers EXPENSE TOTAL Employee Pay Benefits Pensions Services Supplies Capital Outlay License Other Charges for Services Interfund Transfers Other Revenue REVENUE TOTAL May 2017 Financial Report Through 05/31/17 Summary Listing Classification May YTD 2016 Transactions 2017 Actual 296,721 15,047,429 27,302,687 3,165,971 18,888,494 44,156,868 745,794 3,568,311 17,934,463 259,179 1,180,638 3,611,901 1,428,053 4,530,812 8,777,295 627,310 3,136,548 8,099,626 43,549 234,134 988,671 73,071 273,968 1,588,331 - - - - - - - - - 2,487 11,169 30,285 - - - - - - 6,642,135 46,871,502 112,490,127 4,744,868 23,071,656 61,447,382 679,702 3,322,709 11,768,857 8,048 57,710 159,648 1,144,859 13,837,721 28,043,325 4,384 14,150 94,695 - - - 457 1,350 51,836 - - - 35,590 116,451 2,166,129 681,469 3,407,344 7,830,722 7,299,376 43,829,090 111,562,594 6,642,135 46,871,502 112,490,127 7,299,376 43,829,090 111,562,594 (657,242) 3,042,412 927,533 Starting Fund Balance 14,593,189 14,593,189 Net Change 92,641 3,042,412 Ending Fund Balance 14,685,830 17,635,601 REVENUE TOTALS 118,778,832 EXPENSE TOTALS 118,686,191 Fund 100 - GENERAL FUND Totals 92,641 EXPENSE TOTALS 118,686,191 Fund 100 - GENERAL FUND Totals Debt Service - Miscellaneous 1,200,481 Interfund Transfers 9,909,626 Community Sponsored Organizations 204,568 Depreciation Expense - Contingencies 213,519 Services and Supplies 13,716,790 Capital Outlay 499,000 Insurance and Other Chargebacks 30,321,297 REVENUE TOTALS 118,778,832 EXPENSE Salary and Benefits 62,620,910 Interest Income 50,100 Special Assessment - Reappropriation of Surplus - Workers Compensation and Liability - Insurance - Library Revenue - Interfund Transfers 7,705,774 Intergovernmental Revenue 839,965 Other Revenue 2,138,046 Licenses, Permits and Fees 17,259,650 Fines and Forfeitures 3,810,000 Charges for Services 8,933,395 Fund 100 - GENERAL FUND REVENUE Property Taxes 28,639,628 Other Taxes 49,402,274 Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 1 of 102 May YTD 2016 Transactions 2017 Actual 9,922 457,194 827,615 - - - - - - - - - - - - - - - - - - 1,260 16,497 49,590 - - - - - - - - - 167 434 802 - - - - - - 11,348 474,124 878,006 21,496 101,308 246,916 49,064 232,400 529,013 - - - 3,558 16,902 26,205 - - - - - - - - - - - - 60 110 2,723 - - - 74,178 350,720 804,857 11,348 474,124 878,006 74,178 350,720 804,857 (62,830) 123,404 73,149 Starting Fund Balance 586,388 586,388 Net Change (252,971) 123,404 Ending Fund Balance 333,417 709,792 REVENUE TOTALS 926,000 EXPENSE TOTALS 1,178,971 Fund 175 - GENERAL ASSISTANCE FUND (252,971) EXPENSE TOTALS 1,178,971 Fund 175 - GENERAL ASSISTANCE FUND Debt Service - Miscellaneous 7,000 Interfund Transfers - Community Sponsored Organizations - Depreciation Expense - Contingencies - Services and Supplies 858,900 Capital Outlay - Insurance and Other Chargebacks 30,968 REVENUE TOTALS 926,000 EXPENSE Salary and Benefits 282,103 Interest Income 1,000 Special Assessment - Reappropriation of Surplus - Workers Compensation and Liability - Insurance - Library Revenue - Interfund Transfers - Intergovernmental Revenue - Other Revenue 25,000 Licenses, Permits and Fees - Fines and Forfeitures - Charges for Services - Fund 175 - GENERAL ASSISTANCE FUND REVENUE Property Taxes 900,000 Other Taxes - Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 3 of 102 May YTD 2016 Transactions 2017 Actual - - - 71,596 357,980 884,794 - - - - - - 71,596 357,980 884,794 - 121 61 - - - 74,666 266,430 849,333 - - - 74,666 266,552 849,394 71,596 357,980 884,794 74,666 266,552 849,394 (3,070) 91,429 35,400 Starting Fund Balance 70,806 70,806 Net Change - 91,429 Ending Fund Balance 70,806 162,235 EXPENSE TOTALS 859,153 Fund 176 - HEALTH AND HUMAN - Fund 176 - HEALTH AND HUMAN REVENUE TOTALS 859,153 Community Sponsored Organizations 92,098 Miscellaneous - EXPENSE TOTALS 859,153 EXPENSE Services and Supplies 767,055 Capital Outlay - Intergovernmental Revenue - Other Revenue - REVENUE TOTALS 859,153 Fund 176 - HEALTH AND HUMAN SERVICES REVENUE Charges for Services - Interfund Transfers 859,153 Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 5 of 102 May YTD 2016 Transactions 2017 Actual - 1,000,000 1,000,000 - 1,000,000 1,000,000 83,333 416,667 1,000,000 83,333 416,667 1,000,000 - 1,000,000 1,000,000 83,333 416,667 1,000,000 (83,333) 583,333 (0) Starting Fund Balance - - Net Change - 583,333 Ending Fund Balance - 583,333 EXPENSE TOTALS 1,000,000 Fund 180 - GOOD NEIGHBOR FUND Totals - Fund 180 - GOOD NEIGHBOR FUND Totals REVENUE TOTALS 1,000,000 EXPENSE Interfund Transfers 1,000,000 EXPENSE TOTALS 1,000,000 Fund 180 - GOOD NEIGHBOR FUND REVENUE Other Revenue 1,000,000 REVENUE TOTALS 1,000,000 Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 7 of 102 May YTD 2016 Transactions 2017 Actual 69,728 3,379,040 6,136,248 - - 4,141 11,117 62,293 152,537 21 140 - - - 235,800 - 4,920 75,418 5,263 30,676 67,943 6,604 99,888 339,027 783 1,801 4,717 93,516 3,578,758 7,015,830 315,238 1,505,395 4,246,657 84,443 568,439 1,733,725 214 314 57,842 42,632 194,602 406,708 - - - - - - - - - - - - 28,635 143,174 340,272 471,162 2,411,923 6,785,204 93,516 3,578,758 7,015,830 471,162 2,411,923 6,785,204 (377,646) 1,166,835 230,626 Starting Fund Balance 650,712 650,712 Net Change - 1,166,835 Ending Fund Balance 650,712 1,817,547 REVENUE TOTALS 7,250,345 EXPENSE TOTALS 7,250,345 Fund 185 - LIBRARY FUND Totals - EXPENSE TOTALS 7,250,345 Fund 185 - LIBRARY FUND Totals Debt Service - Miscellaneous - Interfund Transfers 343,618 Insurance and Other Chargebacks 500,433 Depreciation Expense - Contingencies - Salary and Benefits 4,460,836 Services and Supplies 1,940,058 Capital Outlay 5,400 Interest Income 5,400 REVENUE TOTALS 7,250,345 EXPENSE Intergovernmental Revenue 57,418 Other Revenue 24,849 Library Revenue 386,020 Fines and Forfeitures 164,000 Charges for Services - Interfund Transfers 190,200 Fund 185 - LIBRARY FUND REVENUE Property Taxes 6,376,358 Other Taxes 46,100 Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 9 of 102 May YTD 2016 Transactions 2017 Actual - - 364,827 - - - - - 1 - - 364,828 - - (1,007) - - - 38,227 38,227 385,696 - - - 38,227 38,227 384,689 - - 364,828 38,227 38,227 384,689 (38,227) (38,227) (19,861) Starting Fund Balance 16,803 16,803 Net Change - (38,227) Ending Fund Balance 16,803 (21,424) Fund 186 - LIBRARY DEBT SERVICE - Fund 186 - LIBRARY DEBT SERVICE REVENUE TOTALS 345,955 EXPENSE TOTALS 345,955 Miscellaneous - EXPENSE TOTALS 345,955 Services and Supplies - Capital Outlay - Debt Service 345,955 Interest Income - REVENUE TOTALS 345,955 EXPENSE Fund 186 - LIBRARY DEBT SERVICE FUND REVENUE Property Taxes 345,955 Other Revenue - Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 11 of 102 May YTD 2016 Transactions 2017 Actual - - - - - 91,447 - - - 25 74 - 25 74 91,447 1,679 8,187 22,569 - 1,860 6,060 2,642 2,642 39,316 373 1,774 4,173 - - - - - 1,705 377 1,883 17,623 5,071 16,345 91,447 25 74 91,447 5,071 16,345 91,447 (5,045) (16,271) - Starting Fund Balance - - Net Change (303) (16,271) Ending Fund Balance (303) (16,271) EXPENSE TOTALS 98,899 Fund 195 - NEIGHBORHOOD 40,601 Fund 195 - NEIGHBORHOOD REVENUE TOTALS 139,500 Miscellaneous 50,000 Interfund Transfers 4,518 EXPENSE TOTALS 98,899 Capital Outlay 7,000 Insurance and Other Chargebacks 3,984 Debt Service - EXPENSE Salary and Benefits 28,297 Services and Supplies 5,100 Other Revenue - Interest Income - REVENUE TOTALS 139,500 Fund 195 - NEIGHBORHOOD STABILIZATION FUND REVENUE Licenses, Permits and Fees - Intergovernmental Revenue 139,500 Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 13 of 102 May YTD 2016 Transactions 2017 Actual 163,085 804,464 1,896,461 - - - 1,369 5,006 6,613 - - - 164,453 809,470 1,903,074 - - - - - 130,789 - - - - - - - - - 71,499 357,496 2,189,000 71,499 357,496 2,319,789 164,453 809,470 1,903,074 71,499 357,496 2,319,789 92,954 451,974 (416,715) Starting Fund Balance 1,413,678 1,413,678 Net Change (327,990) 451,974 Ending Fund Balance 1,085,688 1,865,652 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 Interfund Transfers 857,990 EXPENSE TOTALS 2,248,990 Contingencies - Debt Service - Miscellaneous - EXPENSE Services and Supplies - Capital Outlay 1,391,000 Interest Income 1,000 Reappropriation of Surplus - REVENUE TOTALS 1,921,000 Fund 200 - MOTOR FUEL TAX FUND REVENUE Intergovernmental Revenue 1,920,000 Other Revenue - Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 15 of 102 May YTD 2016 Transactions 2017 Actual 82,897 402,488 1,038,331 - - - - - - 325 2,030 2,472 83,223 404,518 1,040,803 39,198 172,591 509,028 80,179 151,175 263,105 - 21,142 423,493 8,230 36,224 91,628 - - - - - - - - - - - - 6,081 30,407 142,207 133,688 411,538 1,429,460 83,223 404,518 1,040,803 133,688 411,538 1,429,460 (50,465) (7,020) (388,657) Starting Fund Balance 163,061 163,061 Net Change (8,718) (7,020) Ending Fund Balance 154,343 156,041 Fund 205 - EMERGENCY TELEPHONE (8,718) Fund 205 - EMERGENCY TELEPHONE REVENUE TOTALS 1,021,700 EXPENSE TOTALS 1,030,418 Interfund Transfers 72,977 EXPENSE TOTALS 1,030,418 Contingencies - Debt Service - Miscellaneous - Capital Outlay 55,000 Insurance and Other Chargebacks 102,517 Community Sponsored Organizations - EXPENSE Salary and Benefits 517,524 Services and Supplies 282,400 Other Revenue - Interest Income 1,000 REVENUE TOTALS 1,021,700 Fund 205 - EMERGENCY TELEPHONE (E911) FUND REVENUE Other Taxes 1,020,700 Intergovernmental Revenue - Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 17 of 102 May YTD 2016 Transactions 2017 Actual 11,936 177,764 321,266 - 1 2 11,936 177,765 321,268 - 82,250 323,000 - - - - - - - 82,250 323,000 11,936 177,765 321,268 - 82,250 323,000 11,936 95,515 (1,732) Starting Fund Balance (192,276) (192,276) Net Change - 95,515 Ending Fund Balance (192,276) (96,761) EXPENSE TOTALS 320,000 Fund 210 - SPECIAL SERVICE AREA - Fund 210 - SPECIAL SERVICE AREA REVENUE TOTALS 320,000 Debt Service - Miscellaneous - EXPENSE TOTALS 320,000 REVENUE TOTALS 320,000 EXPENSE Services and Supplies 320,000 Fund 210 - SPECIAL SERVICE AREA (SSA) #4 REVENUE Property Taxes 320,000 Interest Income - Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 19 of 102 May YTD 2016 Transactions 2017 Actual - - - - - - - - 2,016,478 - - 10,197 - - - - - 2,026,675 31,668 138,573 414,848 (173) 3,336 6,219 - - 608,829 7,620 36,560 405,247 - - 507,815 - - - - - - 60 1,473 61,555 730 3,649 17,938 39,905 183,591 2,022,452 - - 2,026,675 39,905 183,591 2,022,452 (39,905) (183,591) 4,224 Starting Fund Balance 64,106 64,106 Net Change (9,484) (183,591) Ending Fund Balance 54,622 (119,485) EXPENSE TOTALS 2,281,978 Fund 215 - CDBG FUND Totals (9,484) Fund 215 - CDBG FUND Totals REVENUE TOTALS 2,272,494 Miscellaneous 569,970 Interfund Transfers 829,458 EXPENSE TOTALS 2,281,978 Community Sponsored Organizations 175,500 Contingencies - Debt Service - Services and Supplies 220,840 Capital Outlay - Insurance and Other Chargebacks 93,120 REVENUE TOTALS 2,272,494 EXPENSE Salary and Benefits 393,090 Intergovernmental Revenue 2,272,494 Other Revenue - Interest Income - Fund 215 - CDBG FUND REVENUE Charges for Services - Interfund Transfers - Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 21 of 102 May YTD 2016 Transactions 2017 Actual - - - 2,865 24,549 208,541 78 196 4,656 2,943 24,745 213,197 - - - - 1,450 160,641 - - - - - - - 1,450 160,641 2,943 24,745 213,197 - 1,450 160,641 2,943 23,295 52,555 Starting Fund Balance 210,921 210,921 Net Change - 23,295 Ending Fund Balance 210,921 234,216 Fund 220 - CDBG LOAN Totals - Fund 220 - CDBG LOAN Totals REVENUE TOTALS 293,000 EXPENSE TOTALS 293,000 Interfund Transfers - EXPENSE TOTALS 293,000 Salary and Benefits - Services and Supplies 293,000 Miscellaneous - Interest Income - REVENUE TOTALS 293,000 EXPENSE Fund 220 - CDBG LOAN REVENUE Intergovernmental Revenue - Other Revenue 293,000 Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 23 of 102 May YTD 2016 Transactions 2017 Actual - - 2,257,692 - - 47,500 - - - - - 271,359 - - 8,761 - - 2,585,312 - - 539,508 - - 423,972 - - 241,180 - - 73,245 - - - - - - - - - - - 1,845 - - 865,318 - - 2,145,068 - - 2,585,312 - - 2,145,068 - - 440,244 EXPENSE TOTALS - Fund 225 - ECONOMIC DEVELOPMENT - Fund 225 - ECONOMIC DEVELOPMENT REVENUE TOTALS - Miscellaneous - Interfund Transfers - EXPENSE TOTALS - Community Sponsored Organizations - Contingencies - Debt Service - Services and Supplies - Capital Outlay - Insurance and Other Chargebacks - REVENUE TOTALS - EXPENSE Salary and Benefits - Intergovernmental Revenue - Other Revenue - Interest Income - Fund 225 - ECONOMIC DEVELOPMENT FUND REVENUE Other Taxes - Interfund Transfers - Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 25 of 102 May YTD 2016 Transactions 2017 Actual - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Starting Fund Balance 169,915 169,915 Net Change (100,000) - Ending Fund Balance 69,915 169,915 EXPENSE TOTALS 100,000 Fund 235 - NEIGHBORHOOD (100,000) Fund 235 - NEIGHBORHOOD REVENUE TOTALS - Miscellaneous 100,000 Interfund Transfers - EXPENSE TOTALS 100,000 Services and Supplies - Capital Outlay - Debt Service - Interest Income - REVENUE TOTALS - EXPENSE Fund 235 - NEIGHBORHOOD IMPROVEMENT REVENUE Other Taxes - Interfund Transfers - Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 27 of 102 May YTD 2016 Transactions 2017 Actual 12,158 43,758 178,211 2,282 11,410 27,259 5 9 14 14,445 55,177 205,484 3,082 14,481 31,964 12,158 44,348 180,110 - - - 404 1,936 (4,297) - - - - - - - 126 100 - - - 15,644 60,892 207,876 14,445 55,177 205,484 15,644 60,892 207,876 (1,199) (5,715) (2,392) Starting Fund Balance 2,377 2,377 Net Change (831) (5,715) Ending Fund Balance 1,546 (3,338) v EXPENSE TOTALS 586,692 Fund 240 - HOME FUND Totals (831) Fund 240 - HOME FUND Totals REVENUE TOTALS 585,861 Miscellaneous 500 Interfund Transfers - EXPENSE TOTALS 586,692 Insurance and Other Chargebacks 4,987 Community Sponsored Organizations - Debt Service - Salary and Benefits 41,005 Services and Supplies 540,200 Capital Outlay - Interest Income - REVENUE TOTALS 585,861 EXPENSE Fund 240 - HOME FUND REVENUE Intergovernmental Revenue 585,861 Other Revenue - Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 31 of 102 May YTD 2016 Transactions 2017 Actual - 20,000 106,780 - - - - - - 417 65,417 448,343 183 1,396 1,392 600 86,813 556,515 3,082 14,481 34,138 - - 201 - - - 336 1,595 3,178 - - 735 - - - 17 13,261 110,956 - - - 3,435 29,336 149,207 600 86,813 556,515 3,435 29,336 149,207 (2,835) 57,477 407,308 Starting Fund Balance 1,401,188 1,401,188 Net Change (1,071,422) 57,477 Ending Fund Balance 329,766 1,458,665 Fund 250 - AFFORDABLE HOUSING FUND (1,071,422) Fund 250 - AFFORDABLE HOUSING FUND REVENUE TOTALS 635,830 EXPENSE TOTALS 1,707,252 Interfund Transfers - EXPENSE TOTALS 1,707,252 Community Sponsored Organizations 455,000 Debt Service - Miscellaneous 102,500 Services and Supplies 1,077,500 Capital Outlay - Insurance and Other Chargebacks 8,800 REVENUE TOTALS 635,830 EXPENSE Salary and Benefits 63,452 Intergovernmental Revenue - Other Revenue 585,600 Interest Income 230 Fund 250 - AFFORDABLE HOUSING FUND REVENUE Other Taxes 50,000 Interfund Transfers - Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 33 of 102 May YTD 2016 Transactions 2017 Actual 25,094 2,439,860 4,729,649 - - - - - - - - - 3,163 11,560 14,012 28,257 2,451,420 4,743,661 - - - - - 2,750 - - 4,473 - - - - 24,668 1,098,676 2,089,485 2,206,151 4,455,515 2,089,485 2,230,819 5,561,415 28,257 2,451,420 4,743,661 2,089,485 2,230,819 5,561,415 (2,061,228) 220,601 (817,754) Starting Fund Balance 5,624,676 5,624,676 Net Change (5,385,636) 220,601 Ending Fund Balance 239,040 5,845,277 EXPENSE TOTALS 10,540,636 Fund 300 - WASHINGTON NATIONAL TIF (5,385,636) Fund 300 - WASHINGTON NATIONAL TIF REVENUE TOTALS 5,155,000 Miscellaneous 100,000 Interfund Transfers 9,940,636 EXPENSE TOTALS 10,540,636 Services and Supplies 500,000 Capital Outlay - Debt Service - REVENUE TOTALS 5,155,000 EXPENSE Salary and Benefits - Interfund Transfers - Other Revenue - Interest Income 10,000 Fund 300 - WASHINGTON NATIONAL TIF FUND REVENUE Property Taxes 5,145,000 Other Taxes - Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 37 of 102 May 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 - - EXPENSE TOTALS - Fund 305 - SPECIAL SERVICE AREA - Fund 305 - SPECIAL SERVICE AREA REVENUE TOTALS - Miscellaneous - Interfund Transfers - EXPENSE TOTALS - EXPENSE Services and Supplies - Debt Service - Other Revenue - Interest Income - REVENUE TOTALS - Fund 305 - SPECIAL SERVICE AREA (SSA) #5 REVENUE Property Taxes - Interfund Transfers - Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 39 of 102 May YTD 2016 Transactions 2017 Actual - - 1,233,675 - - - - 1,320 2,319 - 1,320 1,235,994 - - 2,488 - - - - - - - - - - 644,993 129,192 - - 1,741,757 - 644,993 1,873,437 - 1,320 1,235,994 - 644,993 1,873,437 - (643,672) (637,443) Starting Fund Balance 643,672 643,672 Net Change (513,865) (643,672) Ending Fund Balance 129,807 (0) REVENUE TOTALS - EXPENSE TOTALS 513,865 Fund 310 - HOWARD-HARTREY TIF Totals (513,865) EXPENSE TOTALS 513,865 Fund 310 - HOWARD-HARTREY TIF Totals Debt Service - Miscellaneous - Interfund Transfers 513,865 Services and Supplies - Capital Outlay - Community Sponsored Organizations - Interest Income - REVENUE TOTALS - EXPENSE Fund 310 - HOWARD-HARTREY TIF REVENUE Property Taxes - Other Revenue - Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 41 of 102 May YTD 2016 Transactions 2017 Actual 117,777 5,945,677 10,438,928 256,961 1,284,804 2,999,879 - - 8,291,285 2,784 7,166 24,264 377,521 7,237,646 21,754,356 1,250 1,250 149,553 1,981,235 1,981,235 23,454,863 - - - - - - 1,982,485 1,982,485 23,604,416 377,521 7,237,646 21,754,356 1,982,485 1,982,485 23,604,416 (1,604,964) 5,255,162 (1,850,061) Starting Fund Balance 746,054 746,054 Net Change (305,500) 5,255,162 Ending Fund Balance 440,554 6,001,216 EXPENSE TOTALS 14,431,137 Fund 320 - DEBT SERVICE FUND Totals (305,500) Fund 320 - DEBT SERVICE FUND Totals REVENUE TOTALS 14,125,637 Miscellaneous - Interfund Transfers - EXPENSE TOTALS 14,431,137 EXPENSE Services and Supplies 120,250 Debt Service 14,310,887 Other Revenue - Interest Income 1,500 REVENUE TOTALS 14,125,637 Fund 320 - DEBT SERVICE FUND REVENUE Property Taxes 10,879,993 Interfund Transfers 3,244,144 Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 43 of 102 May YTD 2016 Transactions 2017 Actual 1,295 286,536 533,105 6,500 17,500 282,307 0 0 374 7,795 304,036 815,787 262,996 287,263 679,056 - - - - - - - - - 81 365 693 - - - 5,000 25,000 107,500 268,077 312,627 787,249 7,795 304,036 815,787 268,077 312,627 787,249 (260,281) (8,591) 28,537 Starting Fund Balance (84) (84) Net Change (13,200) (8,591) Ending Fund Balance (13,284) (8,675) Fund 330 - HOWARD-RIDGE TIF FUND (13,200) Fund 330 - HOWARD-RIDGE TIF FUND REVENUE TOTALS 1,585,400 EXPENSE TOTALS 1,598,600 Interfund Transfers 60,000 EXPENSE TOTALS 1,598,600 Community Sponsored Organizations - Debt Service 600 Miscellaneous - Services and Supplies 538,000 Capital Outlay 1,000,000 Insurance and Other Chargebacks - Interest Income 400 REVENUE TOTALS 1,585,400 EXPENSE Fund 330 - HOWARD-RIDGE TIF FUND REVENUE Property Taxes 555,000 Other Revenue 1,030,000 Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 45 of 102 May YTD 2016 Transactions 2017 Actual - - - - 4,113 11,311 283 1,139 1,684 283 5,252 12,995 - - 507 - - (1,028) - - - - - - 991 4,481 8,519 - - - 2,500 12,500 30,000 3,491 16,981 37,998 283 5,252 12,995 3,491 16,981 37,998 (3,208) (11,729) (25,003) Starting Fund Balance 417,260 417,260 Net Change (39,850) (11,729) Ending Fund Balance 377,410 405,531 Fund 335 - WEST EVANSTON TIF FUND (39,850) Fund 335 - WEST EVANSTON TIF FUND REVENUE TOTALS 150 EXPENSE TOTALS 40,000 Interfund Transfers 30,000 EXPENSE TOTALS 40,000 Contingencies - Debt Service 10,000 Miscellaneous - Services and Supplies - Capital Outlay - Insurance and Other Chargebacks - Interest Income 150 REVENUE TOTALS 150 EXPENSE Fund 335 - WEST EVANSTON TIF FUND REVENUE Property Taxes - Other Revenue - Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 47 of 102 May YTD 2016 Transactions 2017 Actual - - - - - - - - - - - 971 - - - 32,432 32,432 28,444 32,432 32,432 29,415 - - - 32,432 32,432 29,415 (32,432) (32,432) (29,415) Starting Fund Balance (29,415) (29,415) Net Change - (32,432) Ending Fund Balance (29,415) (61,847) EXPENSE TOTALS 40,000 Fund 340 - DEMPSTER-DODGE TIF FUND 10,000 Fund 340 - DEMPSTER-DODGE TIF FUND REVENUE TOTALS 50,000 Capital Outlay - Debt Service 40,000 EXPENSE TOTALS 40,000 REVENUE TOTALS 50,000 EXPENSE Services and Supplies - Fund 340 - DEMPSTER-DODGE TIF FUND REVENUE Property Taxes - Other Revenue 50,000 Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 49 of 102 May YTD 2016 Transactions 2017 Actual - - - - - 1,580,000 - - 1,580,000 - - 437 - - 1,740,000 (29,127) 14,030 16,556 (29,127) 14,030 1,756,993 - - 1,580,000 (29,127) 14,030 1,756,993 29,127 (14,030) (176,993) Starting Fund Balance 135,077 135,077 Net Change (60,000) (14,030) Ending Fund Balance 75,077 121,047 EXPENSE TOTALS 60,000 Fund 345 - CHICAGO-MAIN TIF Totals (60,000) Fund 345 - CHICAGO-MAIN TIF Totals REVENUE TOTALS - Capital Outlay - Debt Service 60,000 EXPENSE TOTALS 60,000 REVENUE TOTALS - EXPENSE Services and Supplies - Fund 345 - CHICAGO-MAIN TIF REVENUE Property Taxes - Other Revenue - Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 51 of 102 May YTD 2016 Transactions 2017 Actual 471 117,198 223,296 - 1 2 471 117,199 223,298 - - 145,003 - - - - - 145,003 471 117,199 223,298 - - 145,003 471 117,199 78,294 Starting Fund Balance 78,294 78,294 Net Change 500 117,199 Ending Fund Balance 78,794 195,493 Fund 350 - SPECIAL SERVICE AREA 500 Fund 350 - SPECIAL SERVICE AREA REVENUE TOTALS 220,500 EXPENSE TOTALS 220,000 Interfund Transfers - EXPENSE TOTALS 220,000 REVENUE TOTALS 220,500 EXPENSE Services and Supplies 220,000 Fund 350 - SPECIAL SERVICE AREA (SSA) #6 REVENUE Property Taxes 220,000 Interest Income 500 Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 53 of 102 May YTD 2016 Transactions 2017 Actual 359,706 359,706 - 12,517 12,517 96,586 41,667 208,333 4,864,054 - - 1,527,914 - 5,074 10,268,138 4,148 16,110 16,690 418,038 601,740 16,773,383 - - - 133,126 325,988 1,333,831 330,709 1,565,762 8,948,635 - - - - - - 41,667 208,333 490,000 505,501 2,100,084 10,772,466 418,038 601,740 16,773,383 505,501 2,100,084 10,772,466 (87,463) (1,498,344) 6,000,917 Starting Fund Balance 11,517,958 11,517,958 Net Change (8,583,512) (1,498,344) Ending Fund Balance 2,934,446 10,019,614 REVENUE TOTALS 21,925,000 EXPENSE TOTALS 30,508,512 Fund 415 - CAPITAL IMPROVEMENTS (8,583,512) EXPENSE TOTALS 30,508,512 Fund 415 - CAPITAL IMPROVEMENTS Debt Service - Miscellaneous - Interfund Transfers 500,000 Salary and Benefits - Services and Supplies - Capital Outlay 30,008,512 Interest Income - REVENUE TOTALS 21,925,000 EXPENSE Interfund Transfers 7,710,000 Intergovernmental Revenue 1,920,000 Other Revenue 12,295,000 Fund 415 - CAPITAL IMPROVEMENTS FUND REVENUE Licenses, Permits and Fees - Charges for Services - Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 55 of 102 May YTD 2016 Transactions 2017 Actual - - - - - - - - - - - - - - - - - - - - - - - 513,349 - - - - - - - - - 649 16,237 29,661 1,157 162,929 142,874 - - - 1,806 179,166 685,884 - - - - - 8,751 - - - - - - - - - - - - 21,952 109,761 360,698 21,952 109,761 369,449 1,806 179,166 685,884 21,952 109,761 369,449 (20,146) 69,405 316,435 Starting Fund Balance 2,999,216 2,999,216 Net Change (32,227) 69,405 Ending Fund Balance 2,966,989 3,068,621 REVENUE TOTALS 481,200 EXPENSE TOTALS 513,427 Fund 420 - SPECIAL ASSESSMENT FUND (32,227) EXPENSE TOTALS 513,427 Fund 420 - SPECIAL ASSESSMENT FUND Debt Service - Miscellaneous - Interfund Transfers 513,427 Services and Supplies - Capital Outlay - Insurance and Other Chargebacks - REVENUE TOTALS 481,200 EXPENSE Salary and Benefits - Interest Income 51,033 Special Assessment 180,167 Reappropriation of Surplus - Workers Compensation and Liability - Insurance - Library Revenue - Interfund Transfers - Intergovernmental Revenue - Other Revenue 250,000 Licenses, Permits and Fees - Fines and Forfeitures - Charges for Services - Fund 420 - SPECIAL ASSESSMENT FUND REVENUE Property Taxes - Other Taxes - Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 57 of 102 May YTD 2016 Transactions 2017 Actual - - - - - - - 1,250 3,350 - - - 677,832 2,724,088 6,509,492 2,060,318 2,060,318 3,711,768 - - - 8,206 56,973 195,895 4,768 17,660 38,159 2,751,123 4,860,289 10,458,663 92,869 421,802 1,462,702 446,626 1,363,839 3,084,543 90,671 610,638 (24,598) 45,247 216,822 504,784 - - - - - 2,836,672 - 2,222 5,910 141,632 141,632 390,235 27,032 126,242 255,626 106,224 531,118 1,303,783 950,300 3,414,315 9,819,656 2,751,123 4,860,289 10,458,663 950,300 3,414,315 9,819,656 1,800,824 1,445,973 639,007 Starting Fund Balance 7,752,664 7,752,664 Net Change (3,350,830) 1,445,973 Ending Fund Balance 4,401,834 9,198,637 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 Interfund Transfers 1,584,683 EXPENSE TOTALS 14,524,752 Contingencies 11,000 Debt Service 4,331,771 Miscellaneous 304,000 Insurance and Other Chargebacks 524,102 Community Sponsored Organizations - Depreciation Expense - Salary and Benefits 1,247,921 Services and Supplies 3,501,275 Capital Outlay 3,020,000 Interest Income 35,070 REVENUE TOTALS 11,173,922 EXPENSE Interfund Transfers 4,120,636 Intergovernmental Revenue 12,125 Other Revenue 203,216 Licenses, Permits and Fees - Fines and Forfeitures - Charges for Services 6,802,875 Fund 505 - PARKING SYSTEM FUND REVENUE Property Taxes - Other Taxes - Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 59 of 102 May YTD 2016 Transactions 2017 Actual - - - 10,219 38,145 90,592 869,431 6,566,075 16,071,271 - - - - - - 17,289 33,023 306,143 3,106 12,130 16,536 900,046 6,649,373 16,484,543 410,176 1,718,471 4,980,085 323,218 1,078,929 2,620,877 168,293 996,083 36,713 97,925 470,885 1,110,835 - - - - - 1,973,593 - - 1,000 388,016 421,769 633,708 - - 238,468 291,859 1,459,297 3,502,313 15,097,592 900,046 6,649,373 900,046 1,679,487 6,145,434 15,097,592 (779,441) 503,939 (14,197,546) Starting Fund Balance 7,580,109 7,580,109 Net Change (4,966,507) 503,939 Ending Fund Balance 2,613,602 8,084,048 6,145,434 EXPENSE TOTALS 29,361,507 Fund 510 - WATER FUND Totals (4,966,507) 1,679,487 Fund 510 - WATER FUND Totals REVENUE TOTALS 24,395,000 Miscellaneous 62,980 Interfund Transfers 3,502,313 EXPENSE TOTALS 29,361,507 Depreciation Expense - Contingencies 1,000 Debt Service 1,438,470 Capital Outlay 14,982,119 Insurance and Other Chargebacks 1,174,064 Community Sponsored Organizations - EXPENSE Salary and Benefits 4,589,411 Services and Supplies 3,611,150 Other Revenue 6,828,400 Interest Income 1,600 REVENUE TOTALS 24,395,000 Charges for Services 17,495,000 Interfund Transfers - Intergovernmental Revenue - Fund 510 - WATER FUND REVENUE Other Taxes - Licenses, Permits and Fees 70,000 Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 61 of 102 May YTD 2016 Transactions 2017 Actual 907,035 5,139,844 13,048,760 - - - - - 3,087 1,088 3,256 4,450 908,123 5,143,099 13,056,297 90,211 370,012 1,104,448 17,075 58,615 157,551 164,450 885,450 15,370 35,777 178,355 414,270 - - 3,461,103 - - - 1,088,397 3,494,191 1,336,366 - - 5,000 82,640 413,198 773,873 1,478,550 5,399,820 7,267,980 908,123 5,143,099 13,056,297 1,478,550 5,399,820 7,267,980 (570,427) (256,721) 5,788,316 Starting Fund Balance 4,612,098 4,612,098 Net Change (1,480,742) (256,721) Ending Fund Balance 3,131,356 4,355,377 Fund 515 - SEWER FUND Totals (1,480,742) Fund 515 - SEWER FUND Totals REVENUE TOTALS 13,126,315 EXPENSE TOTALS 14,607,057 Interfund Transfers 991,677 EXPENSE TOTALS 14,607,057 Contingencies - Debt Service 8,370,946 Miscellaneous 1,500 Capital Outlay 2,819,700 Insurance and Other Chargebacks 432,953 Depreciation Expense - EXPENSE Salary and Benefits 989,481 Services and Supplies 1,000,800 Other Revenue 604,165 Interest Income 1,000 REVENUE TOTALS 13,126,315 Fund 515 - SEWER FUND REVENUE Charges for Services 12,521,150 Interfund Transfers - Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 65 of 102 May YTD 2016 Transactions 2017 Actual 42,110 83,374 170,144 288,024 1,488,082 3,586,453 87,997 439,986 1,055,967 - - - 10,907 34,460 274,808 - - - 429,038 2,045,902 5,087,372 63,841 248,952 815,166 99,939 1,109,828 3,493,078 4,358 10,622 6,034 10,873 48,596 138,618 - - - - - - - - - 920 920 2,251 - - 12,232 42,067 210,336 499,493 221,999 1,629,254 4,966,872 429,038 2,045,902 5,087,372 221,999 1,629,254 4,966,872 207,039 416,647 120,500 Starting Fund Balance (972,783) (972,783) Net Change 3,016 416,647 Ending Fund Balance (969,767) (556,136) Fund 520 - SOLID WASTE FUND Totals 3,016 Fund 520 - SOLID WASTE FUND Totals REVENUE TOTALS 5,201,361 EXPENSE TOTALS 5,198,345 Interfund Transfers 504,807 EXPENSE TOTALS 5,198,345 Contingencies - Debt Service 21,046 Miscellaneous 15,000 Insurance and Other Chargebacks 149,325 Community Sponsored Organizations - Depreciation Expense - Salary and Benefits 750,241 Services and Supplies 3,732,176 Capital Outlay 25,750 Interest Income - REVENUE TOTALS 5,201,361 EXPENSE Interfund Transfers 1,055,967 Intergovernmental Revenue - Other Revenue 238,000 Fund 520 - SOLID WASTE FUND REVENUE Licenses, Permits and Fees 275,000 Charges for Services 3,632,394 Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 67 of 102 May YTD 2016 Transactions 2017 Actual 283,620 1,418,098 3,387,680 - - - - - - 3,269 10,804 14,415 - - - 286,889 1,428,902 3,402,094 75,123 351,174 897,673 112,917 731,140 1,912,423 - - - 16,085 74,735 167,952 - - 44 - - - - - - - - - 2,319 11,597 26,762 206,444 1,168,646 3,004,854 286,889 1,428,902 3,402,094 206,444 1,168,646 3,004,854 80,445 260,257 397,241 Starting Fund Balance 762,744 762,744 Net Change (248,021) 260,257 Ending Fund Balance 514,723 1,023,001 EXPENSE TOTALS 3,719,237 Fund 600 - FLEET SERVICES FUND Totals (248,021) Fund 600 - FLEET SERVICES FUND Totals REVENUE TOTALS 3,471,216 Miscellaneous - Interfund Transfers 27,833 EXPENSE TOTALS 3,719,237 Depreciation Expense - Contingencies 450 Debt Service - Services and Supplies 2,380,057 Capital Outlay - Insurance and Other Chargebacks 239,630 REVENUE TOTALS 3,471,216 EXPENSE Salary and Benefits 1,071,267 Intergovernmental Revenue - Other Revenue 81,781 Interest Income 1,000 Fund 600 - FLEET SERVICES FUND REVENUE Charges for Services 3,388,435 Interfund Transfers - Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 71 of 102 May YTD 2016 Transactions 2017 Actual 129,171 645,857 1,455,172 - - - 7,111 45,994 63,430 136,282 691,850 1,518,602 6,594 40,521 102,765 42,159 134,814 - - - 1,624,064 - - - 48,753 175,335 1,726,829 136,282 691,850 1,518,602 48,753 175,335 1,726,829 87,529 516,516 (208,226) Starting Fund Balance 885,333 885,333 Net Change 229,853 516,516 Ending Fund Balance 1,115,186 1,401,849 Fund 601 - EQUIPMENT REPLACEMENT 229,853 Fund 601 - EQUIPMENT REPLACEMENT REVENUE TOTALS 1,760,275 EXPENSE TOTALS 1,530,422 Miscellaneous - EXPENSE TOTALS 1,530,422 Services and Supplies 75,000 Capital Outlay 1,455,422 Depreciation Expense - Other Revenue 210,217 REVENUE TOTALS 1,760,275 EXPENSE Fund 601 - EQUIPMENT REPLACEMENT FUND REVENUE Charges for Services 1,550,058 Interfund Transfers - Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 73 of 102 May YTD 2016 Transactions 2017 Actual 13,534 67,671 441,246 68 342 - 911,350 4,293,393 9,995,502 86,257 466,630 89,822 545,369 2,342,335 6,546,063 25 108 218 1,556,604 7,170,479 17,072,851 52,826 236,862 448,109 112,563 347,098 4,004,399 - - - 1,337,792 6,748,504 14,539,279 - - - - - - - - - - - - - - 4,330 803 4,013 9,262 1,503,984 7,336,476 19,005,379 1,556,604 7,170,479 17,072,851 1,503,984 7,336,476 19,005,379 52,620 (165,998) (1,932,528) Starting Fund Balance (2,297,025) (2,297,025) Net Change (224,815) (165,998) Ending Fund Balance (2,521,840) (2,463,023) Fund 605 - INSURANCE FUND Totals (224,815) Fund 605 - INSURANCE FUND Totals REVENUE TOTALS 18,850,796 EXPENSE TOTALS 19,075,611 Interfund Transfers 9,632 EXPENSE TOTALS 19,075,611 Contingencies - Debt Service - Miscellaneous - Insurance and Other Chargebacks 16,146,290 Community Sponsored Organizations - Depreciation Expense - Salary and Benefits 534,441 Services and Supplies 2,385,248 Capital Outlay - Interest Income 1,000 REVENUE TOTALS 18,850,796 EXPENSE Other Revenue 11,237,646 Workers Compensation and Liability 1,030,815 Insurance 6,413,937 Fund 605 - INSURANCE FUND REVENUE Charges for Services 162,411 Interfund Transfers 4,987 Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 75 of 102 May YTD 2016 Transactions 2017 Actual - - - - - - - - - 154,548 4,413,662 10,902,978 - 46 1,559,737 154,548 4,413,707 12,462,715 708,148 3,561,904 8,429,695 - - - - - - - - - - - 174,111 708,148 3,561,904 8,603,806 154,548 4,413,707 12,462,715 708,148 3,561,904 8,603,806 (553,601) 851,803 3,858,910 Starting Fund Balance 70,599,998 70,599,998 Net Change 4,636,709 851,803 Ending Fund Balance 75,236,707 71,451,801 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 Miscellaneous - EXPENSE TOTALS 8,705,000 Services and Supplies - Community Sponsored Organizations - Debt Service - REVENUE TOTALS 13,341,709 EXPENSE Salary and Benefits 8,705,000 Interfund Transfers 43,000 Other Revenue 1,050,000 Interest Income 4,100,000 Fund 700 - FIRE PENSION FUND REVENUE Property Taxes 7,868,709 Other Taxes 280,000 Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 77 of 102 May YTD 2016 Transactions 2017 Actual - - - - - - - - - 216,692 5,726,305 16,286,867 - 59 2,713,348 216,692 5,726,364 19,000,215 938,897 4,672,746 11,094,711 - - - - - - - - 272,795 938,897 4,672,746 11,367,506 216,692 5,726,364 19,000,215 938,897 4,672,746 11,367,506 (722,205) 1,053,618 7,632,708 Starting Fund Balance 106,191,545 106,191,545 Net Change 6,627,200 1,053,618 Ending Fund Balance 112,818,745 107,245,163 REVENUE TOTALS 18,444,200 EXPENSE TOTALS 11,817,000 Fund 705 - POLICE PENSION FUND Totals 6,627,200 EXPENSE TOTALS 11,817,000 Fund 705 - POLICE PENSION FUND Totals Services and Supplies - Debt Service - Miscellaneous - REVENUE TOTALS 18,444,200 EXPENSE Salary and Benefits 11,817,000 Interfund Transfers 57,000 Other Revenue 1,650,000 Interest Income 6,500,000 Fund 705 - POLICE PENSION FUND REVENUE Property Taxes 9,912,200 Other Taxes 325,000 Budget by Organization Report Through 05/31/17 Prior Fiscal Year Activity Included 2017 Classification Budget Run by Ashley King on 06/28/2017 09:43:14 AM Page 79 of 102