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HomeMy WebLinkAbout2017.08 August Monthly Report To: Wally Bobkiewicz, City Manager Martin Lyons, Assistant City Manager/Chief Financial Officer From: Ashley King, Finance & Budget Manager Subject: August 2017 Monthly Financial Report Date: September 27, 2017 Please find attached the unaudited financial statements as of August 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 81,830,316 79,513,575 2,316,742 16,910,096 10,652,102 572,769 483,332 89,436 160,242 160,242 947,581 593,504 354,077 940,465 940,465 1,000,000 666,667 333,333 333,333 333,333 6,246,983 4,255,467 1,991,517 2,642,172 2,642,134 109 24,490 (24,381)(24,381) 108,029 1,283,175 571,993 711,181 2,124,859 1,948,158 664,850 627,494 37,356 200,417 (125,055) 321,688 164,500 157,188 (35,088) (35,088) 95,299 408,551 (313,252)(249,146) (249,146) 67,651 24,700 42,951 253,872 253,872 - - - 169,915 169,915 270,779 296,358 (25,579)(23,202) (23,202) 150,514 285,841 (135,327)1,265,861 1,265,862 5,248,916 2,342,987 2,905,928 8,530,604 8,609,524 (44,005) 599,668 (643,672)- - 666,996 346,686 320,311 320,227 322,496 52,458 27,679 24,780 442,040 450,362 48,003 43,091 4,912 (24,503) (24,503) 595,432 595,754 (321)134,756 134,756 214,015 116,356 97,659 175,953 175,954 13,086,162 1,982,953 11,103,209 11,849,206 11,864,003 324,180 38,227 285,952 315,661 302,755 791,162 5,347,756 (4,556,594)6,948,570 7,553,533 - 498,507 (498,507)(498,507) (498,507) 210,010 175,618 34,392 3,033,608 3,030,071 6,077,876 5,497,152 580,724 8,333,388 7,945,991 11,895,903 9,980,328 1,915,575 9,451,654 7,244,603 8,785,312 7,089,384 1,695,928 6,308,026 3,650,321 3,281,719 2,915,400 366,319 (606,464) (1,224,033) 2,283,990 1,896,359 387,631 1,150,375 442,680 1,088,167 328,337 759,830 1,645,163 1,645,162 11,615,512 11,986,890 (371,379) (3,368,404) 1,155,965 159,673,522 139,725,604 19,947,918 78,810,767 70,822,754 601 EQUIPMENT REPLACEMENT FUND 605 INSURANCE FUND 515 SEWER FUND 600 FLEET SERVICES FUND 520 SOLID WASTE FUND 420 SPECIAL ASSESSMENT FUND 505 PARKING SYSTEM FUND 510 WATER FUND 345 CHICAGO-MAIN TIF 350 SPECIAL SERVICE AREA (SSA) #6 187 LIBRARY CAPITAL IMPROVEMENT 320 DEBT SERVICE FUND 415 CAPITAL IMPROVEMENTS FUND 240 HOME FUND 186 LIBRARY DEBT SERVICE FUND 250 AFFORDABLE HOUSING FUND 300 WASHINGTON NATIONAL TIF 310 HOWARD-HARTREY TIF 330 HOWARD-RIDGE TIF FUND 335 WEST EVANSTON TIF FUND 340 DEMPSTER-DODGE TIF 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 Fund Fund Description 100 GENERAL FUND 175 GENERAL ASSISTANCE FUND 176 HEALTH AND HUMAN SERVICES Memorandum Included above are the ending balances as of August 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, 2017 fund balances since April look significantly different than those presented previously. In most instances, they are more closely aligned with cash. As of August 31, 2017, the General Fund is reporting a net surplus of $2,316,742. The General Fund balance is $16,910,096 with a cash balance of $10,652,102. The attached supplemental charts show the General Fund Revenues at 68.89% of budget and expenses slightly lower at 66.99%. Revenues have increased with the receipt of August property taxes, and will increase further with the receipt of September property taxes. The City has seen additional building permit revenues in August. Through August 31, 2017, the Neighborhood Stabilization Fund is showing a negative fund balance of $24,381. This is due to the timing of grant funding revenues. Through August 31, 2017, the E911 Fund is showing negative cash balance of $125,055. This is due to timing of E911 revenues from the state and the expenses related to the replacement of Computer Aided Dispatch (CAD) and Police/Fire Records Software. Staff will monitor the fund for the remainder of the year to ensure a positive ending balance. Through August 31, 2017, the SSA #4 Fund is showing a negative fund and cash balance of $35,088. This is due to the timing of payments to the Downtown Evanston group. Through August 31, 2017, the CDBG Fund is showing a negative fund and cash balance of $249,146. This will be reimbursed with draw-downs during September. Through August 31, 2017, the Home Fund is showing a negative fund and cash balance of $23,202. This will be reimbursed with draw-downs during September. Through August 31, 2017, the Dempster-Dodge TIF Fund is showing a negative fund and cash balance of $24,503. This is due to the payment of interest on the Line of Credit. This negative balance was mitigated by the first receipt of TIF increment property taxes in August and will be move closer to balance with September receipts. Through August 31, 2017, the Capital Fund is showing a fund balance of $6,948,570 and a cash balance of $7,553,533. Expenses increased in June 2017 to reflect payables due to IDOT for work done in 2016 but recently billed in 2017. This reduces fund balances. Through August 31, 2017, the Library Capital Improvements Fund is showing a negative fund and cash balance of $498,507. This is due to the timing of bond sales and will be reimbursed by bond proceeds later in the year. Through August 31, 2017, the enterprise funds (Parking, Water, and Sewer) continue to spend down fund balance for capital projects during 2017. Through August 31, 2017, the Solid Waste Fund has a negative fund balance of $606,464 and a negative cash balance of $1,224,033. Through August 31, 2017, the Insurance Fund is showing a negative fund balance of $3,368,404 with a positive cash balance of $1,155,965. 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 August 31, 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 Apr May Jun Jul Aug 2016 Unreserved Fund Balance 11,859,782 14,097,256 17,193,730 16,597,583 18,375,173 21,225,995 15,790,000 17,674,579 2017 Unreserved Fund Balance 15,453,984 17,244,431 19,734,012 18,292,843 17,839,404 14,612,957 13,603,487 16,910,096 2016 Cash Balance 3,656,830 2,587,845 8,182,090 7,808,208 7,101,333 12,919,440 10,046,315 10,473,240 2017 Cash Balance 6,338,271 6,393,110 11,561,044 10,901,398 10,376,936 6,169,276 7,179,518 10,652,102 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 August YTD 2016 Budget 2017 Actual %Actual 28,639,628 7,786,074 27,968,267 97.66% 27,302,687 49,402,274 3,626,596 30,923,997 62.60% 44,156,868 5,496,150 405,830 2,257,406 41.07% 6,851,422 11,648,000 2,626,982 5,524,010 47.42% 11,012,646 115,500 2,313 97,458 84.38% 70,395 3,810,000 314,681 2,096,477 55.03% 3,611,901 640,000 53,333 448,881 70.14% 687,835 5,650,895 364,918 4,491,623 79.49% 5,401,563 2,642,500 247,755 1,720,151 65.10% 2,687,897 7,455,774 606,476 4,851,811 65.07% 8,099,626 1,089,965 175,533 997,892 91.55% 1,238,785 2,138,046 40,711 428,897 20.06% 1,338,382 50,100 4,011 23,447 46.80% 30,285 REVENUE TOTAL 118,778,832 16,255,215 81,830,316 68.89% 112,490,292 CITY COUNCIL 498,189 39,225 316,756 63.58% 433,601 CITY CLERK 275,488 15,580 177,494 64.43% 294,665 CITY MANAGER'S OFFICE 9,878,454 600,727 4,425,564 44.80% 7,471,734 LAW 854,050 58,408 492,692 57.69% 1,052,130 ADMINISTRATIVE SERVICES 9,700,879 623,534 5,740,310 59.17% 9,164,947 COMMUNITY DEVELOPMENT 2,804,668 198,056 1,557,031 55.52% 2,510,408 POLICE 38,223,842 5,023,647 28,730,357 75.16% 37,817,627 FIRE MGMT & SUPPORT 24,294,001 3,398,751 18,579,109 76.48% 23,235,714 HEALTH 3,582,312 244,555 2,000,065 55.83% 3,097,351 PARKS, REC. AND COMMUNITY SERV. 12,361,460 1,452,854 8,232,110 66.59% 11,997,476 PUBLIC WORKS AGENCY 16,212,848 1,288,722 9,262,087 57.13% 14,488,137 EXPENSE TOTAL 118,686,191 12,944,059 79,513,575 66.99% 11,562,594 118,778,832 16,255,215 81,830,316 68.89% 112,490,292 118,686,191 12,944,059 79,513,575 66.99% 111,562,594 92,641 3,311,156 2,316,742 927,698 August 2017 Financial Report Through 08/31/17 Summary Listing Classification Fund   100 - GENERAL FUND Permit Fee Fines and Forfeitures Property Taxes Other Taxes License Intergovernmental Revenue Other Revenue Interest Income Parking Charges for Services Parks and Recreation Charges for Services Other Charges for Services Interfund Transfers REVENUE TOTALS EXPENSE TOTALS Fund   100 - GENERAL FUND Net Gain (Loss) Fund   100 - GENERAL FUND Totals 2017 August YTD 2016 Budget 2017 Actual %Actual - - 1,850 - 3,350 6,737,875 748,475 3,784,317 56.16% 6,340,992 65,000 5,000 61,000 93.85% 168,500 4,120,636 - 2,060,318 50.00% 3,711,768 12,125 - - - - 203,216 14,002 136,736 67.29% 195,895 35,070 5,583 33,656 95.97% 38,159 REVENUE TOTAL 11,173,922 773,060 6,077,876 54.39% 10,458,663 26,000 - 21,268 81.80% 26,465 1,117,119 92,159 680,728 60.94% 1,206,649 104,802 8,390 64,232 61.29% 229,588 3,222,411 218,030 1,956,950 60.73% 2,846,933 278,864 25,243 144,914 51.97% 237,610 3,020,000 181,311 1,129,483 37.40% (24,598) 524,102 48,207 357,389 68.19% 504,784 - - - - 2,836,672 11,000 136 2,358 21.44% 5,910 4,331,771 - 141,632 3.27% 390,235 304,000 - 148,409 48.82% 255,626 1,584,683 106,224 849,789 53.63% 1,303,783 EXPENSE TOTAL 14,524,752 679,699 5,497,152 37.85% 9,819,656 11,173,922 773,060 6,077,876 54.39% 10,458,663 14,524,752 679,699 5,497,152 37.85% 9,819,656 (3,350,830) 93,362 580,724 639,007 Fund   505 - PARKING SYSTEM FUND Permit August 2017 Financial Report Through 08/31/17 Summary Listing Classification Other Revenue Interest Income Employee Pay Benefits Parking Charges for Services Parks and Recreation Charges for Services Interfund Transfers Intergovernmental Revenue Capital Outlay Insurance and Other Chargebacks Depreciation Expense Contingencies Pensions Services Supplies REVENUE TOTALS EXPENSE TOTALS Fund   505 - PARKING SYSTEM FUND Net Gain Debt Service Miscellaneous Interfund Transfers Fund   505 - PARKING SYSTEM FUND Totals 2017 August YTD 2016 Budget 2017 Actual %Actual 70,000 9,870 64,134 91.62% 90,592 17,324,000 1,447,149 10,999,309 63.49% 15,851,052 36,000 4,675 32,478 90.22% 51,737 135,000 (1,890) 139,735 103.51% 168,482 6,828,400 12,193 640,197 9.38% 306,143 1,600 2,669 20,050 1253.12% 16,536 REVENUE TOTAL 24,395,000 1,474,666 11,895,904 48.76% 16,484,543 183,365 8,406 106,862 58.28% 193,328 4,037,387 304,230 2,595,745 64.29% 3,898,385 368,658 28,054 245,073 66.48% 888,372 2,250,760 46,667 1,016,853 45.18% 1,743,992 1,360,390 29,916 510,936 37.56% 876,885 14,982,119 662,689 1,984,650 13.25% 36,713 1,174,064 97,295 763,564 65.04% 1,110,835 - - - - 1,973,593 1,000 - - - 1,000 1,438,470 - 421,769 29.32% 633,708 62,980 - - - 238,468 3,502,313 291,859 2,334,875 66.67% 3,502,313 EXPENSE TOTAL 29,361,507 1,469,116 9,980,328 33.99% 15,097,592 24,395,000 1,474,666 11,895,904 48.76% 16,484,543 29,361,507 1,469,116 9,980,328 33.99% 15,097,592 (4,966,507) 5,550 1,915,576 1,386,951 Fund   510 - WATER FUND Fee August 2017 Financial Report Through 08/31/17 Summary Listing Classification Interest Income Employee Pay Benefits Pensions Water Charges for Services Sewer Charges for Services Other Charges for Services Other Revenue Capital Outlay Insurance and Other Chargebacks Depreciation Expense Contingencies Debt Service Services Supplies EXPENSE TOTALS Fund   510 - WATER FUND Net Gain (Loss) Miscellaneous Interfund Transfers Fund   510 - WATER FUND Totals REVENUE TOTALS 2017 August YTD 2016 Budget 2017 Actual %Actual 12,501,500 1,257,356 8,767,146 70.13% 13,027,160 19,650 - - - 21,600 604,165 11,989 11,989 1.98% 3,087 1,000 1,200 6,177 617.67% 4,450 REVENUE TOTAL 13,126,315 1,270,545 8,785,312 66.93% 13,056,297 57,040 1,046 23,283 40.82% 37,763 859,043 65,859 551,560 64.21% 862,355 73,398 6,090 52,549 71.60% 204,330 908,500 222,826 312,698 34.42% 109,493 92,300 1,144 34,571 37.46% 48,058 2,819,700 10,798 739,936 26.24% 15,370 432,953 36,672 286,249 66.12% 414,270 - - - - 3,461,103 8,370,946 205,395 4,427,420 52.89% 1,336,366 1,500 - - - 5,000 991,677 82,640 661,117 66.67% 773,873 EXPENSE TOTAL 14,607,057 632,470 7,089,384 48.53% 7,267,980 13,126,315 1,270,545 8,785,312 66.93% 13,056,297 14,607,057 632,470 7,089,384 48.53% 7,267,980 (1,480,742) 638,075 1,695,928 5,788,316 August 2017 Financial Report Through 08/31/17 Summary Listing Classification Fund   515 - SEWER FUND Other Revenue Interest Income Employee Pay Benefits Sewer Charges for Services Other Charges for Services Capital Outlay Insurance and Other Chargebacks Depreciation Expense Debt Service Pensions Services Supplies EXPENSE TOTALS Fund   515 - SEWER FUND Net Gain (Loss) Miscellaneous Interfund Transfers Fund   515 - SEWER FUND Totals REVENUE TOTALS 2017 August YTD 2016 Budget 2017 Actual %Actual 275,000 43,882 127,255 46.27% 170,144 3,632,394 299,051 2,388,521 65.76% 3,586,453 1,055,967 87,997 703,978 66.67% 1,055,967 238,000 5,258 61,964 26.04% 274,808 REVENUE TOTAL 5,201,361 436,187 3,281,719 63.09% 5,087,372 45,000 209 23,431 52.07% 43,025 644,768 39,820 357,935 55.51% 620,226 60,473 3,612 34,725 57.42% 151,916 3,679,126 315,683 2,038,678 55.41% 3,438,311 53,050 5,021 20,985 39.56% 54,768 25,750 9,601 22,986 89.27% 6,034 149,325 8,855 76,586 51.29% 138,618 21,046 - 920 4.37% 2,251 15,000 383 2,615 17.43% 12,232 504,807 42,067 336,538 66.67% 499,493 EXPENSE TOTAL 5,198,345 425,250 2,915,400 56.08% 4,966,872 5,201,361 436,187 3,281,719 63.09% 5,087,372 5,198,345 425,250 2,915,400 56.08% 4,966,872 3,016 10,937 366,319 120,500 Fund   520 - SOLID WASTE FUND License August 2017 Financial Report Through 08/31/17 Summary Listing Classification Employee Pay Benefits Pensions Other Charges for Services Interfund Transfers Other Revenue Debt Service Miscellaneous Interfund Transfers Fund   520 - SOLID WASTE FUND Totals Services Supplies Capital Outlay Insurance and Other Chargebacks REVENUE TOTALS EXPENSE TOTALS Fund   520 - SOLID WASTE FUND Net Gain (Loss) August YTD 2016 2017 2017 Actuals 7,786,074 27,968,267 27,302,687 3,626,596 30,923,997 44,156,868 3,035,125 7,878,874 17,934,463 314,681 2,096,477 3,611,901 666,007 6,660,655 8,777,295 606,476 4,851,811 8,099,626 175,533 997,892 1,238,785 40,711 428,897 1,338,382 - - - - - - - - - 4,011 23,447 30,285 - - - - - - 16,255,215 81,830,316 112,490,292 4,757,625 39,758,286 61,447,382 1,538,866 7,784,152 11,768,857 35,061 203,863 159,648 5,905,041 25,749,695 28,043,325 5,407 85,851 94,695 - - - 180 1,981 51,836 - - - 20,411 477,998 2,166,129 681,469 5,451,750 7,830,722 12,944,059 79,513,575 111,562,594 16,255,215 81,830,316 112,490,292 12,944,059 79,513,575 111,562,594 3,311,156 2,316,742 927,698 Starting Fund Balance 14,593,354 14,593,354 Net Change 92,641 2,316,742 Ending Fund Balance 14,685,995 16,910,096 Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 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 7,455,774 Intergovernmental Revenue 1,089,965 Other Revenue 2,138,046 Workers Compensation and Liability - Insurance - Library Revenue - Interest Income 50,100 Special Assessment - Reappropriation of Surplus - 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 - Contingencies 213,519 Debt Service - 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 Kate LewisLakin on 09/27/2017 08:48:00 AM Page 1 of 42 August YTD 2016 2017 2017 Actuals 255,670 919,389 827,615 - - - - - - - - - - - - - - - - - - 8,962 27,489 49,590 - - - - - - - - - 58 703 802 - - - - - - 264,690 947,581 878,006 21,577 176,468 246,916 50,816 385,251 529,013 - - - 3,610 27,629 26,205 - - - - - - - - - - - - 4,046 4,156 2,723 - - - 80,050 593,504 804,857 264,690 947,581 878,006 80,050 593,504 804,857 184,640 354,077 73,149 Starting Fund Balance 586,388 586,388 Net Change (252,971) 354,077 Ending Fund Balance 333,417 940,465 Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 2017 Classification Budget Fund 175 - GENERAL ASSISTANCE FUND REVENUE Property Taxes 900,000 Other Taxes - Licenses, Permits and Fees - Fines and Forfeitures - Charges for Services - Interfund Transfers - Intergovernmental Revenue - Other Revenue 25,000 Workers Compensation and Liability - Insurance - Library Revenue - Interest Income 1,000 Special Assessment - Reappropriation of Surplus - REVENUE TOTALS 926,000 EXPENSE Salary and Benefits 282,103 Services and Supplies 858,900 Capital Outlay - Insurance and Other Chargebacks 30,968 Community Sponsored Organizations - Depreciation Expense - Contingencies - Debt Service - Miscellaneous 7,000 Interfund Transfers - EXPENSE TOTALS 1,178,971 Fund 175 - GENERAL ASSISTANCE REVENUE TOTALS 926,000 EXPENSE TOTALS 1,178,971 Fund 175 - GENERAL ASSISTANCE (252,971) Run by Kate LewisLakin on 09/27/2017 08:48:00 AM Page 2 of 42 August YTD 2016 2017 2017 Actuals - - - 71,596 572,769 884,794 - - - - - - 71,596 572,769 884,794 - 121 61 - - - 1,664 483,211 849,333 - - - 1,664 483,332 849,394 71,596 572,769 884,794 1,664 483,332 849,394 69,932 89,436 35,400 Starting Fund Balance 70,806 70,806 Net Change - 89,436 Ending Fund Balance 70,806 160,242 Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 2017 Classification Budget Fund 176 - HEALTH AND HUMAN SERVICES REVENUE Charges for Services - Interfund Transfers 859,153 Intergovernmental Revenue - Other Revenue - REVENUE TOTALS 859,153 EXPENSE Services and Supplies 767,055 Capital Outlay - Community Sponsored Organizations 92,098 Miscellaneous - EXPENSE TOTALS 859,153 EXPENSE TOTALS 859,153 Fund 176 - HEALTH AND HUMAN - Fund 176 - HEALTH AND HUMAN REVENUE TOTALS 859,153 Run by Kate LewisLakin on 09/27/2017 08:48:00 AM Page 3 of 42 August YTD 2016 2017 2017 Actuals - 1,000,000 1,000,000 - 1,000,000 1,000,000 83,333 666,667 1,000,000 83,333 666,667 1,000,000 - 1,000,000 1,000,000 83,333 666,667 1,000,000 (83,333) 333,333 (0) Starting Fund Balance - - Net Change - 333,333 Ending Fund Balance - 333,333 Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 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 EXPENSE TOTALS 1,000,000 Fund 180 - GOOD NEIGHBOR FUND - Fund 180 - GOOD NEIGHBOR FUND REVENUE TOTALS 1,000,000 Run by Kate LewisLakin on 09/27/2017 08:48:00 AM Page 4 of 42 August YTD 2016 2017 2017 Actuals 1,654,351 5,970,605 6,136,248 - - 4,141 10,457 85,835 152,537 - 221 - - - 235,800 17,172 22,092 75,418 5,930 48,697 67,943 10,018 117,019 339,027 206 2,514 4,717 1,698,134 6,246,983 7,015,830 319,141 2,716,742 4,246,657 102,298 986,988 1,733,725 - 314 57,842 42,458 322,323 406,708 - - - - - - - - - - 22 - 28,635 229,079 340,272 492,531 4,255,467 6,785,204 1,698,134 6,246,983 7,015,830 492,531 4,255,467 6,785,204 1,205,602 1,991,517 230,626 Starting Fund Balance 650,655 650,655 Net Change - 1,991,517 Ending Fund Balance 650,655 2,642,172 Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 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 - 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 - Contingencies - Debt Service - Miscellaneous - 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 - Run by Kate LewisLakin on 09/27/2017 08:48:00 AM Page 5 of 42 August YTD 2016 2017 2017 Actuals 91,430 324,172 364,827 - - 676,150 7 7 1 91,438 324,180 1,040,978 - - 12,349 - - - - 38,227 385,696 - - - - - 650,000 - 38,227 1,048,044 91,438 324,180 1,040,978 - 38,227 1,048,044 91,438 285,952 (7,066) Starting Fund Balance 29,709 29,709 Net Change - 285,952 Ending Fund Balance 29,709 315,661 Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 2017 Classification Budget Fund 186 - LIBRARY DEBT SERVICE FUND REVENUE Property Taxes 345,955 Other Revenue - Interest Income - REVENUE TOTALS 345,955 EXPENSE Services and Supplies - Capital Outlay - Debt Service 345,955 Miscellaneous - Interfund Transfers - EXPENSE TOTALS 345,955 EXPENSE TOTALS 345,955 Fund 186 - LIBRARY DEBT SERVICE - Fund 186 - LIBRARY DEBT SERVICE REVENUE TOTALS 345,955 Run by Kate LewisLakin on 09/27/2017 08:48:00 AM Page 6 of 42 August YTD 2016 2017 2017 Actuals - - - - - - - - - - - - 219,106 498,507 - - - - 219,106 498,507 - - - - 219,106 498,507 - (219,106) (498,507) - Starting Fund Balance - - Net Change - (498,507) Ending Fund Balance - (498,507) Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 2017 Classification Budget Fund 187 - LIBRARY CAPITAL IMPROVEMENT FD REVENUE Property Taxes - Other Revenue 3,774,500 Interest Income - REVENUE TOTALS 3,774,500 EXPENSE Capital Outlay 3,774,500 Debt Service - EXPENSE TOTALS 3,774,500 EXPENSE TOTALS 3,774,500 Fund 187 - LIBRARY CAPITAL - Fund 187 - LIBRARY CAPITAL REVENUE TOTALS 3,774,500 Run by Kate LewisLakin on 09/27/2017 08:48:00 AM Page 7 of 42 August YTD 2016 2017 2017 Actuals - - - - - 91,447 - - - 4 109 - 4 109 91,447 1,693 14,079 22,569 - 1,860 6,060 - 2,642 39,316 377 2,898 4,173 - - - - - 1,705 377 3,012 17,623 2,447 24,490 91,447 4 109 91,447 2,447 24,490 91,447 (2,443) (24,381) - Starting Fund Balance - - Net Change (303) (24,381) Ending Fund Balance (303) (24,381) Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 2017 Classification Budget Fund 195 - NEIGHBORHOOD STABILIZATION FUND REVENUE Licenses, Permits and Fees - Intergovernmental Revenue 139,500 Other Revenue - Interest Income - 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 Debt Service - Miscellaneous 50,000 Interfund Transfers 4,518 EXPENSE TOTALS 98,899 EXPENSE TOTALS 98,899 Fund 195 - NEIGHBORHOOD 40,601 Fund 195 - NEIGHBORHOOD REVENUE TOTALS 139,500 Run by Kate LewisLakin on 09/27/2017 08:48:00 AM Page 8 of 42 August YTD 2016 2017 2017 Actuals 172,174 1,273,300 1,896,461 - - - 1,784 9,874 6,613 - - - 173,959 1,283,175 1,903,074 - - - - - 130,789 - - - - - - - - - 71,499 571,993 2,189,000 71,499 571,993 2,319,789 173,959 1,283,175 1,903,074 71,499 571,993 2,319,789 102,460 711,181 (416,715) Starting Fund Balance 1,413,678 1,413,678 Net Change (327,990) 711,181 Ending Fund Balance 1,085,688 2,124,859 Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 2017 Classification Budget Fund 200 - MOTOR FUEL TAX FUND REVENUE Intergovernmental Revenue 1,920,000 Other Revenue - Interest Income 1,000 Reappropriation of Surplus - REVENUE TOTALS 1,921,000 EXPENSE Services and Supplies - Capital Outlay 1,391,000 Contingencies - Debt Service - Miscellaneous - Interfund Transfers 857,990 EXPENSE TOTALS 2,248,990 Fund 200 - MOTOR FUEL TAX FUND (327,990) Fund 200 - MOTOR FUEL TAX FUND REVENUE TOTALS 1,921,000 EXPENSE TOTALS 2,248,990 Run by Kate LewisLakin on 09/27/2017 08:48:00 AM Page 9 of 42 August YTD 2016 2017 2017 Actuals 83,952 660,687 1,038,331 - - - - - - 730 4,163 2,472 84,683 664,850 1,040,803 39,209 309,643 509,028 7,150 175,872 263,105 11,179 32,321 423,493 8,324 61,008 91,628 - - - - - - - - - - - - 6,081 48,651 142,207 71,943 627,494 1,429,460 84,683 664,850 1,040,803 71,943 627,494 1,429,460 12,740 37,356 (388,657) Starting Fund Balance 163,061 163,061 Net Change (8,718) 37,356 Ending Fund Balance 154,343 200,417 Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 2017 Classification Budget Fund 205 - EMERGENCY TELEPHONE (E911) FUND REVENUE Other Taxes 1,020,700 Intergovernmental Revenue - Other Revenue - 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 - Contingencies - Debt Service - Miscellaneous - 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 Kate LewisLakin on 09/27/2017 08:48:00 AM Page 10 of 42 August YTD 2016 2017 2017 Actuals 91,393 321,687 321,266 - 1 2 91,393 321,688 321,268 - 164,500 323,000 - - - - - - - 164,500 323,000 91,393 321,688 321,268 - 164,500 323,000 91,393 157,188 (1,732) Starting Fund Balance (192,276) (192,276) Net Change - 157,188 Ending Fund Balance (192,276) (35,088) Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 2017 Classification Budget Fund 210 - SPECIAL SERVICE AREA (SSA) #4 REVENUE Property Taxes 320,000 Interest Income - REVENUE TOTALS 320,000 EXPENSE Services and Supplies 320,000 Debt Service - Miscellaneous - EXPENSE TOTALS 320,000 EXPENSE TOTALS 320,000 Fund 210 - SPECIAL SERVICE AREA - Fund 210 - SPECIAL SERVICE AREA REVENUE TOTALS 320,000 Run by Kate LewisLakin on 09/27/2017 08:48:00 AM Page 11 of 42 August YTD 2016 2017 2017 Actuals - - - - - - - 95,299 2,016,478 - - 10,197 - - - - 95,299 2,026,675 25,925 237,678 414,848 - 3,348 6,219 860 71,159 608,829 7,002 58,468 405,247 - 25,000 507,815 - - - - - - 62 7,060 61,555 730 5,838 17,938 34,579 408,551 2,022,452 - 95,299 2,026,675 34,579 408,551 2,022,452 (34,579) (313,252) 4,224 Starting Fund Balance 64,106 64,106 Net Change (9,484) (313,252) Ending Fund Balance 54,622 (249,146) Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 2017 Classification Budget Fund 215 - CDBG FUND REVENUE Charges for Services - Interfund Transfers - Intergovernmental Revenue 2,272,494 Other Revenue - Interest Income - REVENUE TOTALS 2,272,494 EXPENSE Salary and Benefits 393,090 Services and Supplies 220,840 Capital Outlay - Insurance and Other Chargebacks 93,120 Community Sponsored Organizations 175,500 Contingencies - Debt Service - Miscellaneous 569,970 Interfund Transfers 829,458 EXPENSE TOTALS 2,281,978 EXPENSE TOTALS 2,281,978 Fund 215 - CDBG FUND Totals (9,484) Fund 215 - CDBG FUND Totals REVENUE TOTALS 2,272,494 Run by Kate LewisLakin on 09/27/2017 08:48:00 AM Page 12 of 42 August YTD 2016 2017 2017 Actuals - - - 27,365 67,439 208,541 5 212 4,656 27,370 67,651 213,197 - - - - 24,700 160,641 - - - - - - - 24,700 160,641 27,370 67,651 213,197 - 24,700 160,641 27,370 42,951 52,555 Starting Fund Balance 210,921 210,921 Net Change - 42,951 Ending Fund Balance 210,921 253,872 Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 2017 Classification Budget Fund 220 - CDBG LOAN REVENUE Intergovernmental Revenue - Other Revenue 293,000 Interest Income - REVENUE TOTALS 293,000 EXPENSE Salary and Benefits - Services and Supplies 293,000 Miscellaneous - Interfund Transfers - EXPENSE TOTALS 293,000 Fund 220 - CDBG LOAN Totals - Fund 220 - CDBG LOAN Totals REVENUE TOTALS 293,000 EXPENSE TOTALS 293,000 Run by Kate LewisLakin on 09/27/2017 08:48:00 AM Page 13 of 42 August YTD 2016 2017 2017 Actuals - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Starting Fund Balance 169,915 169,915 Net Change (100,000) - Ending Fund Balance 69,915 169,915 Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 2017 Classification Budget Fund 235 - NEIGHBORHOOD IMPROVEMENT REVENUE Other Taxes - Interfund Transfers - Interest Income - REVENUE TOTALS - EXPENSE Services and Supplies - Capital Outlay - Debt Service - Miscellaneous 100,000 Interfund Transfers - EXPENSE TOTALS 100,000 EXPENSE TOTALS 100,000 Fund 235 - NEIGHBORHOOD (100,000) Fund 235 - NEIGHBORHOOD REVENUE TOTALS - Run by Kate LewisLakin on 09/27/2017 08:48:00 AM Page 14 of 42 August YTD 2016 2017 2017 Actuals 208,751 252,509 178,211 2,282 18,256 27,259 1 14 14 211,034 270,779 205,484 3,104 25,487 31,964 223,240 267,588 180,110 - - - 412 3,156 (4,297) - - - - - - - 126 100 - - - 226,755 296,358 207,876 211,034 270,779 205,484 226,755 296,358 207,876 (15,722) (25,579) (2,392) Starting Fund Balance 2,377 2,377 Net Change (831) (25,579) Ending Fund Balance 1,546 (23,202) Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 2017 Classification Budget Fund 240 - HOME FUND REVENUE Intergovernmental Revenue 585,861 Other Revenue - Interest Income - REVENUE TOTALS 585,861 EXPENSE Salary and Benefits 41,005 Services and Supplies 540,200 Capital Outlay - Insurance and Other Chargebacks 4,987 Community Sponsored Organizations - Debt Service - Miscellaneous 500 Interfund Transfers - EXPENSE TOTALS 586,692 EXPENSE TOTALS 586,692 Fund 240 - HOME FUND Totals (831) Fund 240 - HOME FUND Totals REVENUE TOTALS 585,861 Run by Kate LewisLakin on 09/27/2017 08:48:00 AM Page 15 of 42 August YTD 2016 2017 2017 Actuals 30,000 50,000 106,780 - - - - - - 417 97,917 448,343 411 2,598 1,392 30,828 150,514 556,515 3,104 25,487 34,138 163,900 211,750 201 - - - 343 2,609 3,178 - - 735 - - - 26 45,995 110,956 - - - 167,373 285,841 149,207 30,828 150,514 556,515 167,373 285,841 149,207 (136,545) (135,327) 407,308 Starting Fund Balance 1,401,188 1,401,188 Net Change (1,071,422) (135,327) Ending Fund Balance 329,766 1,265,861 Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 2017 Classification Budget Fund 250 - AFFORDABLE HOUSING FUND REVENUE Other Taxes 50,000 Interfund Transfers - Intergovernmental Revenue - 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 - Insurance and Other Chargebacks 8,800 Community Sponsored Organizations 455,000 Debt Service - Miscellaneous 102,500 Interfund Transfers - EXPENSE TOTALS 1,707,252 Fund 250 - AFFORDABLE HOUSING (1,071,422) Fund 250 - AFFORDABLE HOUSING REVENUE TOTALS 635,830 EXPENSE TOTALS 1,707,252 Run by Kate LewisLakin on 09/27/2017 08:48:00 AM Page 16 of 42 August YTD 2016 2017 2017 Actuals 1,285,314 5,226,085 4,729,649 - - - - - - - - - 4,105 22,831 14,012 1,289,419 5,248,916 4,743,661 - - - - - 2,750 - - 4,473 - - - - 49,336 1,098,676 29,167 2,293,651 4,455,515 29,167 2,342,987 5,561,415 1,289,419 5,248,916 4,743,661 29,167 2,342,987 5,561,415 1,260,252 2,905,928 (817,754) Starting Fund Balance 5,624,676 5,624,676 Net Change (5,385,636) 2,905,928 Ending Fund Balance 239,040 8,530,604 Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 2017 Classification Budget Fund 300 - WASHINGTON NATIONAL TIF FUND REVENUE Property Taxes 5,145,000 Other Taxes - Interfund Transfers - Other Revenue - Interest Income 10,000 REVENUE TOTALS 5,155,000 EXPENSE Salary and Benefits - Services and Supplies 500,000 Capital Outlay - Debt Service - Miscellaneous 100,000 Interfund Transfers 9,940,636 EXPENSE TOTALS 10,540,636 EXPENSE TOTALS 10,540,636 Fund 300 - WASHINGTON (5,385,636) Fund 300 - WASHINGTON REVENUE TOTALS 5,155,000 Run by Kate LewisLakin on 09/27/2017 08:48:00 AM Page 17 of 42 August YTD 2016 2017 2017 Actuals - - 1,233,675 - (45,325) - - 1,320 2,319 - (44,005) 1,235,994 - - 2,488 - - - - - - - - - - 599,668 129,192 - - 1,741,757 - 599,668 1,873,437 - (44,005) 1,235,994 - 599,668 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) Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 2017 Classification Budget Fund 310 - HOWARD-HARTREY TIF REVENUE Property Taxes - Other Revenue - Interest Income - REVENUE TOTALS - EXPENSE Services and Supplies - Capital Outlay - Community Sponsored Organizations - Debt Service - Miscellaneous - Interfund Transfers 513,865 EXPENSE TOTALS 513,865 Fund 310 - HOWARD-HARTREY TIF REVENUE TOTALS - EXPENSE TOTALS 513,865 Fund 310 - HOWARD-HARTREY TIF (513,865) Run by Kate LewisLakin on 09/27/2017 08:48:00 AM Page 18 of 42 August YTD 2016 2017 2017 Actuals 3,063,346 11,017,128 10,438,928 250,020 2,000,157 2,999,879 6,941 55,529 - - - 8,291,285 2,052 13,348 24,264 3,322,359 13,086,162 21,754,356 - 1,775 149,553 - 1,981,235 23,454,863 - (57) 57 - - - - 1,982,953 23,604,473 3,322,359 13,086,162 21,754,356 - 1,982,953 23,604,473 3,322,359 11,103,209 (1,850,118) Starting Fund Balance 745,997 745,997 Net Change (305,500) 11,103,209 Ending Fund Balance 440,497 11,849,206 Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 2017 Classification Budget Fund 320 - DEBT SERVICE FUND REVENUE Property Taxes 10,879,993 Interfund Transfers 3,160,852 Intergovernmental Revenue 83,292 Other Revenue - Interest Income 1,500 REVENUE TOTALS 14,125,637 EXPENSE Services and Supplies 120,250 Debt Service 14,310,887 Miscellaneous - Interfund Transfers - EXPENSE TOTALS 14,431,137 Fund 320 - DEBT SERVICE FUND REVENUE TOTALS 14,125,637 EXPENSE TOTALS 14,431,137 Fund 320 - DEBT SERVICE FUND (305,500) Run by Kate LewisLakin on 09/27/2017 08:48:00 AM Page 19 of 42 August YTD 2016 2017 2017 Actuals 245,509 579,995 533,105 5,500 87,000 282,307 0 2 374 251,009 666,996 815,787 240 306,061 679,056 - - - - - - - - - 93 625 693 - - - 5,000 40,000 107,500 5,334 346,686 787,249 251,009 666,996 815,787 5,334 346,686 787,249 245,675 320,311 28,537 Starting Fund Balance (84) (84) Net Change (13,200) 320,311 Ending Fund Balance (13,284) 320,227 Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 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 - Community Sponsored Organizations - Debt Service 600 Miscellaneous - Interfund Transfers 60,000 EXPENSE TOTALS 1,598,600 Fund 330 - HOWARD-RIDGE TIF (13,200) Fund 330 - HOWARD-RIDGE TIF REVENUE TOTALS 1,585,400 EXPENSE TOTALS 1,598,600 Run by Kate LewisLakin on 09/27/2017 08:48:00 AM Page 20 of 42 August YTD 2016 2017 2017 Actuals 26,035 42,093 - 1,028 8,226 11,311 358 2,139 1,684 27,421 52,458 12,995 - - 507 - - (1,028) - - - - - - 1,147 7,679 8,519 - - - 2,500 20,000 30,000 3,647 27,679 37,998 27,421 52,458 12,995 3,647 27,679 37,998 23,774 24,780 (25,003) Starting Fund Balance 417,260 417,260 Net Change (39,850) 24,780 Ending Fund Balance 377,410 442,040 Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 2017 Classification Budget Fund 335 - WEST EVANSTON TIF FUND REVENUE Property Taxes - Other Revenue - Interest Income 150 REVENUE TOTALS 150 EXPENSE Services and Supplies - Capital Outlay - Insurance and Other Chargebacks - Contingencies - Debt Service 10,000 Miscellaneous - Interfund Transfers 30,000 EXPENSE TOTALS 40,000 Fund 335 - WEST EVANSTON TIF (39,850) Fund 335 - WEST EVANSTON TIF REVENUE TOTALS 150 EXPENSE TOTALS 40,000 Run by Kate LewisLakin on 09/27/2017 08:48:00 AM Page 21 of 42 August YTD 2016 2017 2017 Actuals 48,001 48,001 - - - - 1 1 - 48,003 48,003 - - - 971 - - - 3,823 43,091 28,444 3,823 43,091 29,415 48,003 48,003 - 3,823 43,091 29,415 44,179 4,912 (29,415) Starting Fund Balance (29,415) (29,415) Net Change - 4,912 Ending Fund Balance (29,415) (24,503) Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 2017 Classification Budget Fund 340 - DEMPSTER-DODGE TIF FUND REVENUE Property Taxes - Other Revenue 50,000 Interest Income - REVENUE TOTALS 50,000 EXPENSE Services and Supplies - Capital Outlay - Debt Service 40,000 EXPENSE TOTALS 40,000 Fund 340 - DEMPSTER-DODGE TIF REVENUE TOTALS 50,000 EXPENSE TOTALS 40,000 Fund 340 - DEMPSTER-DODGE TIF 10,000 Run by Kate LewisLakin on 09/27/2017 08:48:00 AM Page 22 of 42 August YTD 2016 2017 2017 Actuals 75,430 75,430 - - 520,000 1,580,000 2 2 - 75,432 595,432 1,580,000 - - 437 - 580,000 1,740,000 1,723 15,754 16,556 1,723 595,754 1,756,993 75,432 595,432 1,580,000 1,723 595,754 1,756,993 73,709 (321) (176,993) Starting Fund Balance 135,077 135,077 Net Change (60,000) (321) Ending Fund Balance 75,077 134,756 Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 2017 Classification Budget Fund 345 - CHICAGO-MAIN TIF REVENUE Property Taxes - Other Revenue - Interest Income - REVENUE TOTALS - EXPENSE Services and Supplies - Capital Outlay - Debt Service 60,000 EXPENSE TOTALS 60,000 Fund 345 - CHICAGO-MAIN TIF REVENUE TOTALS - EXPENSE TOTALS 60,000 Fund 345 - CHICAGO-MAIN TIF (60,000) Run by Kate LewisLakin on 09/27/2017 08:48:00 AM Page 23 of 42 August YTD 2016 2017 2017 Actuals 60,748 214,009 223,296 4 6 2 60,752 214,015 223,298 - 116,356 145,003 - - - - 116,356 145,003 60,752 214,015 223,298 - 116,356 145,003 60,752 97,659 78,294 Starting Fund Balance 78,294 78,294 Net Change 500 97,659 Ending Fund Balance 78,794 175,953 Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 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 - EXPENSE TOTALS 220,000 Fund 350 - SPECIAL SERVICE AREA 500 Fund 350 - SPECIAL SERVICE AREA REVENUE TOTALS 220,500 EXPENSE TOTALS 220,000 Run by Kate LewisLakin on 09/27/2017 08:48:00 AM Page 24 of 42 August YTD 2016 2017 2017 Actuals - 359,706 - - 33,339 96,586 41,667 333,333 4,864,054 10,818 12,072 2,177,914 1,008 24,210 9,591,988 4,000 28,501 16,690 57,493 791,162 16,747,233 - - - 109,368 915,687 1,320,475 1,028,391 4,098,736 8,948,635 - - - - - - 41,667 333,333 490,000 1,179,426 5,347,756 10,759,111 57,493 791,162 16,747,233 1,179,426 5,347,756 10,759,111 (1,121,933) (4,556,594) 5,988,122 Starting Fund Balance 11,505,164 11,505,164 Net Change (8,583,512) (4,556,594) Ending Fund Balance 2,921,652 6,948,570 Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 2017 Classification Budget Fund 415 - CAPITAL IMPROVEMENTS FUND REVENUE Licenses, Permits and Fees - Charges for Services - Interfund Transfers 7,710,000 Intergovernmental Revenue 1,920,000 Other Revenue 12,295,000 Interest Income - REVENUE TOTALS 21,925,000 EXPENSE Salary and Benefits - Services and Supplies - Capital Outlay 30,008,512 Debt Service - Miscellaneous - Interfund Transfers 500,000 EXPENSE TOTALS 30,508,512 Fund 415 - CAPITAL REVENUE TOTALS 21,925,000 EXPENSE TOTALS 30,508,512 Fund 415 - CAPITAL (8,583,512) Run by Kate LewisLakin on 09/27/2017 08:48:00 AM Page 25 of 42 August YTD 2016 2017 2017 Actuals - - - - - - - - - - - - - - - - - - - - - - - 513,349 - - - - - - - - - 943 21,076 29,661 2,307 188,934 142,874 - - - 3,250 210,010 685,884 - - - - - 8,751 - - - - - - - - - - - - 21,952 175,618 360,698 21,952 175,618 369,449 3,250 210,010 685,884 21,952 175,618 369,449 (18,702) 34,392 316,435 Starting Fund Balance 2,999,216 2,999,216 Net Change (32,227) 34,392 Ending Fund Balance 2,966,989 3,033,608 Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 2017 Classification Budget Fund 420 - SPECIAL ASSESSMENT FUND REVENUE Property Taxes - Other Taxes - Licenses, Permits and Fees - Fines and Forfeitures - Charges for Services - Interfund Transfers - Intergovernmental Revenue - Other Revenue 250,000 Workers Compensation and Liability - Insurance - Library Revenue - Interest Income 51,033 Special Assessment 180,167 Reappropriation of Surplus - REVENUE TOTALS 481,200 EXPENSE Salary and Benefits - Services and Supplies - Capital Outlay - Insurance and Other Chargebacks - Debt Service - Miscellaneous - Interfund Transfers 513,427 EXPENSE TOTALS 513,427 Fund 420 - SPECIAL ASSESSMENT REVENUE TOTALS 481,200 EXPENSE TOTALS 513,427 Fund 420 - SPECIAL ASSESSMENT (32,227) Run by Kate LewisLakin on 09/27/2017 08:48:00 AM Page 26 of 42 August YTD 2016 2017 2017 Actuals - - - - - - - 1,850 3,350 - - - 753,475 3,845,317 6,509,492 - 2,060,318 3,711,768 - - - 14,002 136,736 195,895 5,583 33,656 38,159 773,060 6,077,876 10,458,663 100,548 766,228 1,462,702 243,273 2,101,865 3,084,543 181,311 1,129,483 (24,598) 48,207 357,389 504,784 - - - - - 2,836,672 136 2,358 5,910 - 141,632 390,235 - 148,409 255,626 106,224 849,789 1,303,783 679,699 5,497,152 9,819,656 773,060 6,077,876 10,458,663 679,699 5,497,152 9,819,656 93,362 580,724 639,007 Starting Fund Balance 7,752,664 7,752,664 Net Change (3,350,830) 580,724 Ending Fund Balance 4,401,834 8,333,388 Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 2017 Classification Budget Fund 505 - PARKING SYSTEM FUND REVENUE Property Taxes - Other Taxes - Licenses, Permits and Fees - Fines and Forfeitures - 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 - Depreciation Expense - 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 (3,350,830) Fund 505 - PARKING SYSTEM FUND REVENUE TOTALS 11,173,922 EXPENSE TOTALS 14,524,752 Run by Kate LewisLakin on 09/27/2017 08:48:00 AM Page 27 of 42 August YTD 2016 2017 2017 Actuals - - - 9,870 64,134 90,592 1,449,934 11,171,523 16,071,271 - - - - - - 12,193 640,197 306,143 2,669 20,050 16,536 16,484,543 340,690 3,124,678 4,988,615 76,583 1,350,792 2,612,347 662,689 1,984,650 36,713 97,295 763,564 1,110,835 - - - - - 1,973,593 - - 1,000 - 421,769 633,708 - - 238,468 291,859 2,334,875 3,502,313 15,097,592 1,386,951 Starting Fund Balance 7,536,078 7,536,078 Net Change (4,966,507) 1,915,576 Ending Fund Balance 2,569,571 9,451,654 1,474,666 11,895,904 1,474,666 11,895,904 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 - 16,484,543 1,469,116 9,980,328 15,097,592 5,550 1,915,576 1,469,116 9,980,328 Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 2017 Classification Budget Fund 510 - WATER FUND REVENUE Other Taxes - Licenses, Permits and Fees 70,000 Charges for Services 17,495,000 Interfund Transfers - Intergovernmental Revenue - Other Revenue 6,828,400 Interest Income 1,600 REVENUE TOTALS 24,395,000 Depreciation Expense - Contingencies 1,000 Debt Service 1,438,470 Miscellaneous 62,980 Interfund Transfers 3,502,313 EXPENSE TOTALS 29,361,507 EXPENSE TOTALS 29,361,507 Fund 510 - WATER FUND Totals (4,966,507) Fund 510 - WATER FUND Totals REVENUE TOTALS 24,395,000 Run by Kate LewisLakin on 09/27/2017 08:48:00 AM Page 28 of 42 August YTD 2016 2017 2017 Actuals 1,257,356 8,767,146 13,048,760 - - - 11,989 11,989 3,087 1,200 6,177 4,450 1,270,545 8,785,312 13,056,297 72,995 627,393 1,104,448 223,970 347,269 157,551 10,798 739,936 15,370 36,672 286,249 414,270 - - 3,461,103 - - - 205,395 4,427,420 1,336,366 - - 5,000 82,640 661,117 773,873 632,470 7,089,384 7,267,980 1,270,545 8,785,312 13,056,297 632,470 7,089,384 7,267,980 638,075 1,695,928 5,788,316 Starting Fund Balance 4,612,098 4,612,098 Net Change (1,480,742) 1,695,928 Ending Fund Balance 3,131,356 6,308,026 Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 2017 Classification Budget Fund 515 - SEWER FUND REVENUE Charges for Services 12,521,150 Interfund Transfers - 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 - Contingencies - 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 Kate LewisLakin on 09/27/2017 08:48:00 AM Page 30 of 42 August YTD 2016 2017 2017 Actuals 43,882 127,255 170,144 299,051 2,388,521 3,586,453 87,997 703,978 1,055,967 - - - 5,258 61,964 274,808 - - - 436,187 3,281,719 5,087,372 43,641 416,091 815,166 320,704 2,059,664 3,493,078 9,601 22,986 6,034 8,855 76,586 138,618 - - - - - - - - - - 920 2,251 383 2,615 12,232 42,067 336,538 499,493 425,250 2,915,400 4,966,872 436,187 3,281,719 5,087,372 425,250 2,915,400 4,966,872 10,937 366,319 120,500 Starting Fund Balance (972,783) (972,783) Net Change 3,016 366,319 Ending Fund Balance (969,767) (606,464) Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 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 - Other Revenue 238,000 Interest Income - 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 - Depreciation Expense - Contingencies - Debt Service 21,046 Miscellaneous 15,000 Interfund Transfers 504,807 EXPENSE TOTALS 5,198,345 Fund 520 - SOLID WASTE FUND 3,016 Fund 520 - SOLID WASTE FUND REVENUE TOTALS 5,201,361 EXPENSE TOTALS 5,198,345 Run by Kate LewisLakin on 09/27/2017 08:48:00 AM Page 31 of 42 August YTD 2016 2017 2017 Actuals 283,620 2,268,957 3,387,680 - - - - - - 3,617 15,033 14,415 - - - 287,237 2,283,990 3,402,094 73,333 609,420 897,673 77,329 1,145,218 1,912,423 - - - 16,262 123,166 167,952 - - 44 - - - - - - - - - 2,319 18,555 26,762 169,243 1,896,359 3,004,854 287,237 2,283,990 3,402,094 169,243 1,896,359 3,004,854 117,994 387,631 397,241 Starting Fund Balance 762,744 762,744 Net Change (248,021) 387,631 Ending Fund Balance 514,723 1,150,375 Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 2017 Classification Budget Fund 600 - FLEET SERVICES FUND REVENUE Charges for Services 3,388,435 Interfund Transfers - Intergovernmental Revenue - 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 - Insurance and Other Chargebacks 239,630 Depreciation Expense - Contingencies 450 Debt Service - Miscellaneous - Interfund Transfers 27,833 EXPENSE TOTALS 3,719,237 EXPENSE TOTALS 3,719,237 Fund 600 - FLEET SERVICES FUND (248,021) Fund 600 - FLEET SERVICES FUND REVENUE TOTALS 3,471,216 Run by Kate LewisLakin on 09/27/2017 08:48:00 AM Page 32 of 42 August YTD 2016 2017 2017 Actuals 129,171 1,033,371 1,455,172 - - - 8,802 54,796 63,430 137,973 1,088,167 1,518,602 3,260 50,921 102,765 - 277,416 - - - 1,624,064 - - - 3,260 328,337 1,726,829 137,973 1,088,167 1,518,602 3,260 328,337 1,726,829 134,713 759,830 (208,226) Starting Fund Balance 885,333 885,333 Net Change 229,853 759,830 Ending Fund Balance 1,115,186 1,645,163 Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 2017 Classification Budget Fund 601 - EQUIPMENT REPLACEMENT FUND REVENUE Charges for Services 1,550,058 Interfund Transfers - Other Revenue 210,217 REVENUE TOTALS 1,760,275 EXPENSE Services and Supplies 75,000 Capital Outlay 1,455,422 Depreciation Expense - Miscellaneous - EXPENSE TOTALS 1,530,422 Fund 601 - EQUIPMENT 229,853 Fund 601 - EQUIPMENT REVENUE TOTALS 1,760,275 EXPENSE TOTALS 1,530,422 Run by Kate LewisLakin on 09/27/2017 08:48:00 AM Page 33 of 42 August YTD 2016 2017 2017 Actuals 13,534 108,274 441,246 68 547 - - - - 913,586 7,033,948 9,995,502 77,479 713,319 89,822 551,882 3,759,258 6,546,063 4 167 218 1,556,553 11,615,512 17,072,851 53,401 365,253 448,109 73,652 717,421 4,704,399 - - - 1,440,812 10,897,795 14,539,279 - - - - - - - - - - - - - - 4,330 803 6,421 9,262 1,568,668 11,986,890 19,705,379 1,556,553 11,615,512 17,072,851 1,568,668 11,986,890 19,705,379 (12,114) (371,379) (2,632,528) Starting Fund Balance (2,997,025) (2,997,025) Net Change (224,815) (371,379) Ending Fund Balance (3,221,840) (3,368,404) Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 2017 Classification Budget Fund 605 - INSURANCE FUND REVENUE Charges for Services 162,411 Interfund Transfers 4,987 Intergovernmental Revenue - 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 - Insurance and Other Chargebacks 16,146,290 Community Sponsored Organizations - Depreciation Expense - Contingencies - Debt Service - Miscellaneous - Interfund Transfers 9,632 EXPENSE TOTALS 19,075,611 EXPENSE TOTALS 19,075,611 Fund 605 - INSURANCE FUND Totals (224,815) Fund 605 - INSURANCE FUND Totals REVENUE TOTALS 18,850,796 Run by Kate LewisLakin on 09/27/2017 08:48:00 AM Page 34 of 42 August YTD 2016 2017 2017 Actuals - - - - - - - - - 1,199,452 13,337,509 10,902,978 67,561 836,244 1,559,737 1,267,013 14,173,753 12,462,715 727,008 5,757,494 8,429,695 - - - - - - - - - 19,709 88,046 174,111 746,716 5,845,541 8,603,806 1,267,013 14,173,753 12,462,715 746,716 5,845,541 8,603,806 520,296 8,328,213 3,858,910 Starting Fund Balance 70,599,998 70,599,998 Net Change 4,636,709 8,328,213 Ending Fund Balance 75,236,707 78,928,211 Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 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 - Community Sponsored Organizations - Debt Service - Miscellaneous - EXPENSE TOTALS 8,705,000 Fund 700 - FIRE PENSION FUND 4,636,709 Fund 700 - FIRE PENSION FUND REVENUE TOTALS 13,341,709 EXPENSE TOTALS 8,705,000 Run by Kate LewisLakin on 09/27/2017 08:48:00 AM Page 35 of 42 August YTD 2016 2017 2017 Actuals - - - - - - - - - 3,313,531 18,322,798 16,286,867 210,293 1,764,173 2,713,348 3,523,824 20,086,971 19,000,215 974,404 7,617,889 11,094,711 - - - - - - 10,210 164,118 272,795 984,614 7,782,007 11,367,506 3,523,824 20,086,971 19,000,215 984,614 7,782,007 11,367,506 2,539,210 12,304,964 7,632,708 Starting Fund Balance 106,191,545 106,191,545 Net Change 6,627,200 12,304,964 Ending Fund Balance 112,818,745 118,496,509 Budget by Organization Report Through 08/31/17 Prior Fiscal Year Activity Included Detail Listing 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 - Debt Service - Miscellaneous - EXPENSE TOTALS 11,817,000 Fund 705 - POLICE PENSION FUND REVENUE TOTALS 18,444,200 EXPENSE TOTALS 11,817,000 Fund 705 - POLICE PENSION FUND 6,627,200 Run by Kate LewisLakin on 09/27/2017 08:48:00 AM Page 36 of 42