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HomeMy WebLinkAbout2018.09 September Monthly Report To: Wally Bobkiewicz, City Manager From: Hitesh Desai, CFO/City Treasurer Kate Lewis-Lakin, Senior Management Analyst Subject: September 2018 Monthly Financial Report Date: October 16, 2018 Please find attached the unaudited financial statements as of September 30, 2018. A summary by fund for revenues, expenditures, fund and cash balances is as follows: YTD Revenues YTD Expenses YTD Net Fund Balance Cash Balance 91,218,748 87,511,594 3,707,154 16,923,253 10,763,842 921,191 699,436 221,756 866,255 866,255 644,149 665,209 (21,060) (31,875) (31,876) 2,146 750,214 (748,068) (746,184) 253,816 7,068,255 4,884,667 2,183,587 3,225,891 3,167,962 333,896 63,311 270,585 274,674 274,674 2,157,728 1,289,015 868,713 1,177,112 1,177,112 33,340 29,241 4,099 4,099 92,774 1,466,787 1,843,493 (376,706) 1,997,024 1,831,020 1,067,669 686,539 381,130 563,126 253,077 341,959 185,000 156,959 (41,835) (41,836) 444,921 492,436 (47,515) 16,592 16,592 93,013 109,247 (16,234) 236,378 236,378 616 84 532 170,703 170,703 200,840 196,977 3,863 13,140 13,140 111,863 172,771 (60,909) 1,415,635 1,420,052 5,722,724 5,379,616 343,108 5,605,652 5,684,571 20,449,714 9,115,583 11,334,131 11,575,912 11,651,781 4,284,659 1,731,106 2,553,553 2,800,931 2,803,201 225,764 38,735 187,029 619,795 628,117 136,937 75,630 61,307 55,298 55,298 219,368 109,087 110,282 171,475 171,475 113,726 - 113,726 115,933 115,933 15,331,693 9,806,609 5,525,085 14,283,558 15,410,087 26,907,879 2,814,532 24,093,346 24,634,207 24,634,207 455,307 743,560 (288,253) 2,709,447 2,705,910 8,188,025 5,678,695 2,509,329 7,220,030 7,136,275 18,291,230 13,301,591 4,989,639 11,552,434 9,306,448 11,392,295 9,806,350 1,585,945 5,623,700 3,262,200 3,834,178 3,240,147 594,032 (467,934) (986,220) 2,257,841 2,347,635 (89,795) 251,548 (529,611) 1,043,316 1,041,540 1,776 851,295 851,294 13,531,434 16,519,820 (2,988,386) (7,326,891) (4,516,496) 238,493,208 181,329,469 57,163,739 106,340,377 98,848,156 605 INSURANCE FUND 600 FLEET SERVICES FUND 601 EQUIPMENT REPLACEMENT FUND 515 SEWER FUND 520 SOLID WASTE FUND 510 WATER FUND 505 PARKING SYSTEM FUND 416 CROWN CONSTRUCTION FUND 420 SPECIAL ASSESSMENT FUND 415 CAPITAL IMPROVEMENTS FUND 187 LIBRARY CAPITAL IMPROVEMENT 320 DEBT SERVICE FUND 350 SPECIAL SERVICE AREA (SSA) #6 335 WEST EVANSTON TIF FUND 340 DEMPSTER-DODGE TIF FUND 345 CHICAGO-MAIN TIF 330 HOWARD-RIDGE TIF FUND 300 WASHINGTON NATIONAL TIF 186 LIBRARY DEBT SERVICE FUND 250 AFFORDABLE HOUSING FUND 235 NEIGHBORHOOD IMPROVEMENT 240 HOME FUND 215 CDBG FUND 220 CDBG LOAN FUND 200 MOTOR FUEL TAX FUND 205 EMERGENCY TELEPHONE (E911) 210 SPECIAL SERVICE AREA (SSA) #4 185 LIBRARY FUND 195 NEIGHBORHOOD STABILIZATION 175 GENERAL ASSISTANCE FUND 180 GOOD NEIGHBOR FUND 100 GENERAL FUND 176 HEALTH AND HUMAN SERVICES Fund Fund Description Memorandum Included above are the ending balances as of September 30, 2018 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. As of September 30, 2018, the General Fund is reporting a net surplus of $3,707,154 The fund balance in the General Fund is $16,923,253 with a cash balance of $10,763,842. The attached financials show the General Fund Revenues at 79.4% of budget and expenses at 76.6%. Fund and cash balances had increased during summer primarily because of the receipt of the second installment of property taxes. To date, the General Fund has received 97.3% of property tax revenue for the year. Through September 30, 2018, the Health and Human Services Fund is showing a negative fund and cash balance of $31,875. Through September 30, 2018, the Good Neighbor Fund is showing a negative fund balance of $746,184. This is because the revenue to this fund from Northwestern University is not received until later in the year. Transfers to other funds from the Good Neighbor Fund are made monthly to cover expenses throughout the year on designated projects. Through September 30, 2018, the SSA #4 Fund is showing a negative fund and cash balance of $41,835. Through September 30, 2018, the Capital Fund is showing a fund balance of $14,283,558 and a cash balance of $15,410,087. The fund continues to spend down balances from the 2017A General Obligation Bonds that were received in October 2017. Proceeds from the 2018B General Obligation Bonds were received in August, increasing fund and cash balances. Through September 30, 2018, the Crown Construction fund is showing a fund and cash balance of $24,634,207. Proceeds from the 2018A General Obligation Bonds were received in August, increasing fund and cash balances. Through September 30, 2018, the enterprise funds (Parking, Water, and Sewer) continue to spend down fund balance for capital projects. As seen in the Water Fund, Evanston bills the Village of Skokie at a rate of $2.06 per 1,000 gallons. Skokie is currently paying $0.78 per 1,000 gallons. This issue is being challenged in court. Through September 30, 2018, the Solid Waste Fund has a negative fund balance of $467,934 and a negative cash balance of $986,220. The Solid Waste Fund is receiving property tax revenue for the first time in 2018, and has received $410,000 in Property Taxes to date. Through September 30, 2018, the Insurance Fund is showing a negative fund balance of $7,326,891 and a negative cash balance of $4,516,496. Fund balance is lower than cash balance due to accrued liabilities for pending litigation. If there are any questions on the attached report, please contact me by phone at (847) 448-8082 or by email: hdesai@cityofevanston.org. Detailed fund summary reports can be found at: http://www.cityofevanston.org/city-budget/financial-reports/. CERTIFICATION OF ATTACHED FINANCIAL REPORTS As required per Illinois Statute 65 ILCS 5/3.1 -35-45 I, Hitesh Desai, Treasurer of the City of Evanston, hereby affirm that I have reviewed the September 30, 2018 year-to- date financial information and reports which to the best of my knowledge appear accurate and complete. January February March April May June July August September 2017 Unreserved Fund Balance 15,453,984$ 17,244,431$ 19,450,955$ 18,292,843$ 17,839,404$ 14,612,957$ 13,603,487$ 16,910,096$ 14,723,355$ 2018 Unreserved Fund Balance 16,512,558$ 15,306,742$ 17,933,253$ 17,384,626$ 18,479,429$ 15,488,721$ 17,279,434$ 18,345,522$ 16,923,253$ 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$ 8,595,629$ 2018 Cash Balance 8,905,448$ 8,120,225$ 12,288,418$ 11,184,339$ 12,226,888$ 9,006,016$ 10,816,697$ 12,252,460$ 10,763,842$ 2017 v 2018 Fund and Cash Balance-- General Fund $- $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 2017 Unreserved Fund Balance 2018 Unreserved Fund Balance 2017 Cash Balance 2018 Cash Balance September YTD 2017 2018 2018 %Actuals 50,442 27,882,902 96.7% 28,294,363 3,903,029 36,912,925 74.2% 46,951,377 416,373 7,676,313 61.9% 13,357,911 300,837 2,791,365 71.9% 3,467,694 628,415 8,107,604 80.5% 8,754,025 618,143 5,563,284 71.8% 11,586,943 70,213 1,002,903 126.5% 1,234,749 84,677 1,226,214 94.3% 1,858,106 9,511 55,238 110.3% 38,544 6,081,640 91,218,748 79.4% 115,543,711 CITY COUNCIL 43,963 402,126 81.6% 498,172 CITY CLERK 17,621 155,729 81.2% 251,193 CITY MANAGER'S OFFICE 582,645 5,207,278 69.1% 7,539,496 LAW 37,807 486,456 66.1% 772,045 ADMINISTRATIVE SERVICES 634,518 6,464,946 71.2% 9,314,164 COMMUNITY DEVELOPMENT 348,686 2,417,508 66.9% 2,592,984 POLICE 2,119,505 30,677,563 79.9% 39,067,047 FIRE MGMT & SUPPORT 1,321,621 20,014,528 83.6% 24,355,551 HEALTH 254,813 2,323,960 62.9% 3,071,334 PARKS, REC. AND COMMUNITY SERV. 1,140,611 9,730,193 81.4% 12,479,438 PUBLIC WORKS AGENCY 1,002,118 9,631,307 65.9% 13,983,314 7,503,908 87,511,595 76.6% 113,924,739 6,081,640 91,218,748 79.4% 115,543,711 7,503,908 87,511,595 76.6% 113,924,739 (1,422,269) 3,707,154 1,618,972 38,391,099 23,934,390 3,697,529 11,955,812 14,607,356 492,806 191,784 7,540,597 736,346 9,075,303 3,614,774 EXPENSE TOTALS 114,237,796 Fund   100 - GENERAL FUND Totals 602,958 EXPENSE TOTALS 114,237,796 Fund   100 - GENERAL FUND Totals REVENUE TOTALS 114,840,754 REVENUE TOTALS 114,840,754 EXPENSE Intergovernmental Revenue 793,100 Other Revenue 1,300,217 Interest Income 50,100 Fines and Forfeitures 3,882,500 Charges for Services 10,077,550 Interfund Transfers 7,748,417 REVENUE Property Taxes 28,849,196 Other Taxes 49,742,274 Licenses, Permits and Fees 12,397,400 September 2018 Through 09/30/18 2018 Classification Budget Fund   100 - GENERAL FUND September YTD 2017 2018 2018 %Actuals 105 2,248 - 1,900 515,866 4,724,176 70.8% 6,303,624 347,253 3,125,280 74.1% 4,120,636 - - 0.0% - 26,904 264,322 136.7% 253,523 12,918 71,999 205.3% 62,067 903,045 8,188,025 73.5% 10,741,750 137,287 1,265,342 68.4% 1,675,404 472,259 2,729,589 79.1% 3,172,070 6,803 200,976 8.2% 280,311 26,637 239,736 75.0% 319,648 - - - 2,561,771 - - 0.0% 4,246 - 53,131 1.7% 267,734 6,875 109,609 36.1% 267,436 120,035 1,080,313 75.0% 1,584,683 769,895 5,678,695 44.0% 10,133,302 903,045 8,188,025 73.5% 10,741,750 769,895 5,678,695 44.0% 10,133,302 133,150 2,509,329 608,448 REVENUE TOTALS 11,134,126 EXPENSE TOTALS 12,896,493 Fund   505 - PARKING SYSTEM FUND (1,762,367) Interfund Transfers 1,440,417 EXPENSE TOTALS 12,896,493 Fund   505 - PARKING SYSTEM FUND Contingencies 11,000 Debt Service 3,070,625 Miscellaneous 304,000 Capital Outlay 2,450,000 Insurance and Other Chargebacks 319,648 Depreciation Expense - REVENUE TOTALS 11,134,126 EXPENSE Salary and Benefits 1,849,028 Services and Supplies 3,451,775 Intergovernmental Revenue 12,125 Other Revenue 193,316 Interest Income 35,070 REVENUE Licenses, Permits and Fees - Charges for Services 6,676,575 Interfund Transfers 4,217,040 September 2018 Through 09/30/18 2018 Classification Budget Fund   505 - PARKING SYSTEM FUND September YTD 2017 2018 2018 %Actuals 4,543 43,471 62.1% 86,063 1,336,032 12,357,110 67.6% 17,255,947 552,249 5,739,494 21.0% 294,812 28,917 151,154 604.6% 35,784 1,921,741 18,291,230 40.0% 17,672,605 449,207 3,974,213 70.8% 5,958,873 518,511 2,452,151 52.7% 2,528,863 690,846 3,296,757 11.2% (192,124) 39,041 351,369 75.0% 468,492 - - - 2,470,280 - - 0.0% - - 465,369 23.7% 717,388 - - 0.0% 2 306,859 2,761,732 76.7% 6,327,314 2,004,464 13,301,591 29.1% 18,279,088 1,921,741 18,291,230 40.0% 17,672,605 2,004,464 13,301,591 29.1% 18,279,088 (82,723) 4,989,639 (606,483) Fund   510 - WATER FUND Totals 32,150 Fund   510 - WATER FUND Totals REVENUE TOTALS 45,695,656 EXPENSE TOTALS 45,663,506 Miscellaneous 15,000 Interfund Transfers 3,602,313 EXPENSE TOTALS 45,663,506 Depreciation Expense - Contingencies 1,000 Debt Service 1,960,760 Services and Supplies 4,655,410 Capital Outlay 29,346,200 Insurance and Other Chargebacks 468,492 Interest Income 25,000 REVENUE TOTALS 45,695,656 EXPENSE Salary and Benefits 5,614,331 REVENUE Licenses, Permits and Fees 70,000 Charges for Services 18,267,000 Other Revenue 27,333,656 September 2018 Through 09/30/18 2018 Classification Budget Fund   510-513 - WATER FUND September YTD 2017 2018 2018 %Actuals 755,841 9,497,347 75.4% 12,477,657 364,076 1,868,230 88.8% 14,870 3,965 26,718 534.4% 16,023 1,123,881 11,392,295 77.5% 12,508,550 115,760 957,912 75.1% 1,313,154 196,900 283,374 11.1% 88,677 23,767 729,275 33.4% 16,941 22,499 202,491 75.0% 269,988 - - - 3,530,787 1,056,049 6,889,540 91.4% 1,143,643 - - 0.0% - 82,640 743,758 75.0% 1,141,676 1,497,615 9,806,350 66.2% 7,504,867 1,123,881 11,392,295 77.5% 12,508,550 1,497,615 9,806,350 66.2% 7,504,867 (373,734) 1,585,945 5,003,683 EXPENSE TOTALS 14,817,870 Fund   515 - SEWER FUND Totals (119,220) EXPENSE TOTALS 14,817,870 Fund   515 - SEWER FUND Totals REVENUE TOTALS 14,698,650 Debt Service 7,540,066 Miscellaneous 1,500 Interfund Transfers 991,677 Capital Outlay 2,181,300 Insurance and Other Chargebacks 269,988 Depreciation Expense - REVENUE TOTALS 14,698,650 EXPENSE Salary and Benefits 1,274,709 Services and Supplies 2,558,630 REVENUE Charges for Services 12,589,650 Other Revenue 2,104,000 Interest Income 5,000 September 2018 Through 09/30/18 2018 Classification Budget Fund   515 - SEWER FUND September YTD 2017 2018 2018 %Actuals - 410,000 100.0% - 29,688 198,031 52.8% 329,039 273,816 2,609,312 69.9% 3,699,121 58,831 529,475 75.0% 755,967 1,478 87,360 229.9% 33,348 363,811 3,834,178 72.9% 4,817,475 75,915 693,245 69.8% 890,220 315,199 2,289,306 65.6% 3,482,141 1,491 11,472 4.2% 24,635 - 665 3.1% 1,797 - 3,688 49.2% 3,057 26,864 241,772 75.0% 504,807 419,468 3,240,147 63.4% 4,906,657 363,811 3,834,178 72.9% 4,817,475 419,468 3,240,147 63.4% 4,906,657 (55,657) 594,032 (89,182) EXPENSE TOTALS 5,109,701 Fund   520 - SOLID WASTE 151,660 EXPENSE TOTALS 5,109,701 Fund   520 - SOLID WASTE REVENUE TOTALS 5,261,361 Debt Service 21,797 Miscellaneous 7,500 Interfund Transfers 322,362 EXPENSE Salary and Benefits 993,616 Services and Supplies 3,488,676 Capital Outlay 275,750 Interfund Transfers 705,967 Other Revenue 38,000 REVENUE TOTALS 5,261,361 REVENUE Property Taxes 410,000 Licenses, Permits and Fees 375,000 Charges for Services 3,732,394 September 2018 Through 09/30/18 2018 Classification Budget Fund   520 - SOLID WASTE FUND September YTD 2017 2018 2018 Actuals 50,442 27,882,902 28,294,363 0.966505 3,903,029 36,912,925 46,951,377 416,373 7,676,313 13,357,911 0.619187 300,837 2,791,365 3,467,694 628,415 8,107,604 8,754,025 618,143 5,563,284 11,586,943 70,213 1,002,903 1,234,749 84,677 1,226,214 1,858,106 9,511 55,238 38,544 6,081,640 91,218,748 115,543,711 79.4% 5,361,759 51,166,372 71,659,904 1,007,175 8,890,056 13,414,590 62,133 157,051 361,427 330,215 20,928,244 20,883,996 3,651 46,246 124,131 - 106 4,090 99,465 567,929 835,363 639,510 5,755,590 6,641,237 7,503,908 87,511,594 113,924,739 76.6% 6,081,640 91,218,748 115,543,711 7,503,908 87,511,594 113,924,739 (1,422,269) 3,707,154 1,618,972 Starting Fund Balance 13,216,099 13,216,099 Net Change 602,958 3,707,154 Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Fund   100 - GENERAL FUND REVENUE Property Taxes 28,849,196 Other Taxes 49,742,274 Licenses, Permits and Fees 12,397,400 Fines and Forfeitures 3,882,500 Charges for Services 10,077,550 Interest Income 50,100 Interfund Transfers 7,748,417 Intergovernmental Revenue 793,100 Other Revenue 1,300,217 REVENUE TOTALS 114,840,754 EXPENSE Salary and Benefits 70,175,937 Services and Supplies 12,367,791 Capital Outlay 354,000 Insurance and Other Chargebacks 22,287,563 Miscellaneous 1,015,317 Interfund Transfers 7,704,802 Community Sponsored Organizations 123,886 Contingencies 208,500 EXPENSE TOTALS 114,237,796 Fund   100 - GENERAL FUND Totals REVENUE TOTALS 114,840,754 EXPENSE TOTALS 114,237,796 Fund   100 - GENERAL FUND Totals 602,958 Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 1 of 36 Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing Ending Fund Balance 13,819,057 16,923,253 Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 2 of 36 September YTD 2017 2018 2018 Actuals 1,539 902,944 933,020 - 12,393 33,019 1,591 5,854 1,548 3,130 921,191 967,586 30,909 282,657 324,972 48,877 412,648 579,392 10 4,130 5,110 79,796 699,436 909,475 3,130 921,191 967,586 79,796 699,436 909,475 (76,665) 221,756 58,111 Starting Fund Balance 644,499 644,499 Net Change (312,421) 221,756 Ending Fund Balance 332,078 866,255 Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Interest Income 1,000 Other Revenue 27,500 Fund   175 - GENERAL ASSISTANCE FUND REVENUE Property Taxes 925,000 Miscellaneous 7,000 Services and Supplies 858,200 REVENUE TOTALS 953,500 EXPENSE Salary and Benefits 400,721 EXPENSE TOTALS 1,265,921 Fund   175 - GENERAL ASSISTANCE FUND REVENUE TOTALS 953,500 EXPENSE TOTALS 1,265,921 Fund   175 - GENERAL ASSISTANCE FUND (312,421) Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 3 of 36 September YTD 2017 2018 2018 Actuals 69,039 621,353 859,153 22,593 22,593 - 31 202 14 91,663 644,149 859,167 22,593 - 22,593 14,409 43,229 121 181,569 614,480 918,074 2,500 7,500 - 221,072 665,209 940,789 91,663 644,149 859,167 221,072 665,209 940,789 (129,408) (21,060) (81,622) Starting Fund Balance (10,815) (10,815) Net Change (30,682) (21,060) Ending Fund Balance (41,497) (31,875) Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Other Revenue - Interest Income - Fund   176 - HEALTH AND HUMAN SERVICES REVENUE Interfund Transfers 828,471 Services and Supplies 859,153 Community Sponsored Organizations - REVENUE TOTALS 828,471 EXPENSE Salary and Benefits - Miscellaneous - EXPENSE TOTALS 859,153 Fund   176 - HEALTH AND HUMAN (30,682) Fund   176 - HEALTH AND HUMAN REVENUE TOTALS 828,471 EXPENSE TOTALS 859,153 Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 4 of 36 September YTD 2017 2018 2018 Actuals - - 1,000,000 461 2,146 1,884 461 2,146 1,001,884 134 214 - 83,333 750,000 1,000,000 83,467 750,214 1,000,000 461 2,146 1,001,884 83,467 750,214 1,000,000 (83,007) (748,068) 1,884 Starting Fund Balance 1,884 1,884 Net Change - (748,068) Ending Fund Balance 1,884 (746,184) Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Fund   180 - GOOD NEIGHBOR FUND REVENUE Other Revenue 1,000,000 Interest Income - REVENUE TOTALS 1,000,000 EXPENSE Services and Supplies - Interfund Transfers 1,000,000 EXPENSE TOTALS 1,000,000 Fund   180 - GOOD NEIGHBOR FUND Totals - Fund   180 - GOOD NEIGHBOR FUND Totals REVENUE TOTALS 1,000,000 EXPENSE TOTALS 1,000,000 Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 5 of 36 September YTD 2017 2018 2018 Actuals 10,185 6,524,264 6,370,507 6,359 75,492 122,862 27 264 338 5,833 52,500 190,200 1,677 203,045 74,206 1,120 45,719 70,807 10,459 141,960 362,608 7,936 25,012 5,169 43,598 7,068,255 7,196,696 380,848 3,538,797 4,739,145 124,592 1,070,167 1,712,359 - 492 9,904 - - 22 30,579 275,212 343,618 536,019 4,884,667 6,805,048 43,598 7,068,255 7,196,696 536,019 4,884,667 6,805,048 (492,421) 2,183,587 391,648 Starting Fund Balance 1,042,304 1,042,304 Net Change 216,912 2,183,587 Ending Fund Balance 1,259,216 3,225,891 Fund   185 - LIBRARY FUND REVENUE Property Taxes 6,685,000 Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Fines and Forfeitures 130,000 Charges for Services - Interfund Transfers 265,771 Intergovernmental Revenue 152,418 Other Revenue 130,000 Library Revenue 324,620 Interest Income 5,400 REVENUE TOTALS 7,693,209 EXPENSE Miscellaneous - Interfund Transfers 366,949 Salary and Benefits 5,074,260 Services and Supplies 2,024,688 Capital Outlay 10,400 EXPENSE TOTALS 7,476,297 Fund   185 - LIBRARY FUND Totals REVENUE TOTALS 7,693,209 EXPENSE TOTALS 7,476,297 Fund   185 - LIBRARY FUND Totals 216,912 Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 6 of 36 September YTD 2017 2018 2018 Actuals 367 333,896 338,897 (2,157,728) - 778,745 - - 7 (2,157,361) 333,896 1,117,649 (14,001) 8,349 8,587 - 54,962 1,134,570 - - 112 (14,001) 63,311 1,143,269 (2,157,361) 333,896 1,117,649 (14,001) 63,311 1,143,269 (2,143,360) 270,585 (25,619) Starting Fund Balance 4,089 4,089 Net Change 12,386 270,585 Ending Fund Balance 16,475 274,674 Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Fund   186 - LIBRARY DEBT SERVICE FUND REVENUE Property Taxes 345,790 Other Revenue - Interest Income - REVENUE TOTALS 345,790 EXPENSE Interfund Transfers - EXPENSE TOTALS 333,404 Services and Supplies - Debt Service 333,404 EXPENSE TOTALS 333,404 Fund   186 - LIBRARY DEBT SERVICE FUND 12,386 Fund   186 - LIBRARY DEBT SERVICE FUND REVENUE TOTALS 345,790 Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 7 of 36 September YTD 2017 2018 2018 Actuals 2,157,728 2,157,728 1,431,106 - - - 2,157,728 2,157,728 1,431,106 22,350 22,350 30,790 - 16,664 1,091,917 1,250,000 1,250,000 - 1,272,350 1,289,015 1,122,708 2,157,728 2,157,728 1,431,106 1,272,350 1,289,015 1,122,708 885,378 868,713 308,399 Starting Fund Balance 308,399 308,399 Net Change - 868,713 Ending Fund Balance 308,399 1,177,112 Fund   187 - LIBRARY CAPITAL IMPROVEMENT FD REVENUE Other Revenue 10,095,000 Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Services and Supplies - Capital Outlay 10,095,000 Interest Income - REVENUE TOTALS 10,095,000 EXPENSE Interfund Transfers - EXPENSE TOTALS 10,095,000 Fund   187 - LIBRARY CAPITAL IMPROVEMENT - Fund   187 - LIBRARY CAPITAL IMPROVEMENT REVENUE TOTALS 10,095,000 EXPENSE TOTALS 10,095,000 Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 8 of 36 September YTD 2017 2018 2018 Actuals - 32,755 37,641 154 584 - 154 33,340 37,641 2,115 20,113 26,454 5 1,875 1,860 - 7,008 2,642 - (5,369) (233) 340 2,124 2,400 388 3,490 4,518 2,848 29,241 37,641 154 33,340 37,641 2,848 29,241 37,641 (2,694) 4,099 - Starting Fund Balance - - Net Change 326 4,099 Ending Fund Balance 326 4,099 Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Interest Income - REVENUE TOTALS 95,147 Fund   195 - NEIGHBORHOOD STABILIZATION FUND REVENUE Intergovernmental Revenue 95,147 Capital Outlay 7,000 Insurance and Other Chargebacks - EXPENSE Salary and Benefits 28,067 Services and Supplies 5,100 Miscellaneous 50,000 Interfund Transfers 4,654 EXPENSE TOTALS 94,821 EXPENSE TOTALS 94,821 Fund   195 - NEIGHBORHOOD STABILIZATION 326 Fund   195 - NEIGHBORHOOD STABILIZATION REVENUE TOTALS 95,147 Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 9 of 36 September YTD 2017 2018 2018 Actuals 162,824 1,426,847 1,899,884 12,944 39,940 18,158 175,769 1,466,787 1,918,041 125,000 1,125,000 - 79,833 718,493 957,990 204,833 1,843,493 957,990 175,769 1,466,787 1,918,041 204,833 1,843,493 957,990 (29,064) (376,706) 960,051 Starting Fund Balance 2,373,730 2,373,730 Net Change (535,990) (376,706) Ending Fund Balance 1,837,740 1,997,024 Fund   200 - MOTOR FUEL TAX FUND REVENUE Intergovernmental Revenue 1,910,000 Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget EXPENSE Capital Outlay 1,500,000 Interest Income 12,000 REVENUE TOTALS 1,922,000 Interfund Transfers 957,990 EXPENSE TOTALS 2,457,990 Fund   200 - MOTOR FUEL TAX FUND Totals (535,990) Fund   200 - MOTOR FUEL TAX FUND Totals REVENUE TOTALS 1,922,000 EXPENSE TOTALS 2,457,990 Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 10 of 36 September YTD 2017 2018 2018 Actuals 121,467 1,056,535 978,523 - 863 - 1,819 10,271 7,178 123,286 1,067,669 985,701 43,378 424,752 585,510 35,959 193,676 239,161 - - 51,670 1,454 13,086 17,448 6,114 55,024 72,977 86,905 686,539 966,766 123,286 1,067,669 985,701 86,905 686,539 966,766 36,381 381,130 18,935 Starting Fund Balance 181,996 181,996 Net Change 8,262 381,130 Ending Fund Balance 190,258 563,126 Fund   205 - EMERGENCY TELEPHONE (E911) FUND REVENUE Other Taxes 1,050,700 Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Other Revenue - Interest Income 1,000 REVENUE TOTALS 1,051,700 Capital Outlay 55,000 Insurance and Other Chargebacks 17,448 EXPENSE Salary and Benefits 615,224 Services and Supplies 282,400 Interfund Transfers 73,366 EXPENSE TOTALS 1,043,438 Fund   205 - EMERGENCY TELEPHONE (E911) 8,262 Fund   205 - EMERGENCY TELEPHONE (E911) REVENUE TOTALS 1,051,700 EXPENSE TOTALS 1,043,438 Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 11 of 36 September YTD 2017 2018 2018 Actuals - 341,934 322,477 - 25 5 - 341,959 322,482 - 185,000 329,000 - 185,000 329,000 - 341,959 322,482 - 185,000 329,000 - 156,959 (6,518) Starting Fund Balance (198,794) (198,794) Net Change - 156,959 Ending Fund Balance (198,794) (41,835) Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Fund   210 - SPECIAL SERVICE AREA (SSA) #4 REVENUE Property Taxes 370,000 Interest Income - EXPENSE TOTALS 370,000 REVENUE TOTALS 370,000 EXPENSE Services and Supplies 370,000 EXPENSE TOTALS 370,000 Fund   210 - SPECIAL SERVICE AREA (SSA) #4 - Fund   210 - SPECIAL SERVICE AREA (SSA) #4 REVENUE TOTALS 370,000 Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 12 of 36 September YTD 2017 2018 2018 Actuals - 430,838 1,906,708 10,080 14,084 262 10,080 444,921 1,906,970 35,077 316,683 431,440 55 3,574 3,797 - 14,558 645,289 1,454 135,731 392,279 - - 318,412 - 15,174 95,606 746 6,716 20,145 37,331 492,436 1,906,970 10,080 444,921 1,906,970 37,331 492,436 1,906,970 (27,251) (47,515) - Starting Fund Balance 64,107 64,107 Net Change (109,388) (47,515) Ending Fund Balance (45,281) 16,592 Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Intergovernmental Revenue 2,330,124 Other Revenue - Fund   215 - CDBG FUND REVENUE REVENUE TOTALS 2,330,124 EXPENSE Salary and Benefits 502,898 Community Sponsored Organizations 175,500 Services and Supplies 220,840 Capital Outlay - Insurance and Other Chargebacks 20,648 Miscellaneous 569,970 Interfund Transfers 949,656 EXPENSE TOTALS 2,439,512 EXPENSE TOTALS 2,439,512 Fund   215 - CDBG FUND Totals (109,388) Fund   215 - CDBG FUND Totals REVENUE TOTALS 2,330,124 Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 13 of 36 September YTD 2017 2018 2018 Actuals 13,448 91,901 51,369 322 1,112 3,391 13,770 93,013 54,760 18,860 109,247 13,070 18,860 109,247 13,070 13,770 93,013 54,760 18,860 109,247 13,070 (5,090) (16,234) 41,690 Starting Fund Balance 252,612 252,612 Net Change - (16,234) Ending Fund Balance 252,612 236,378 Fund   220 - CDBG LOAN FUND REVENUE Other Revenue 293,000 Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Interest Income - REVENUE TOTALS 293,000 EXPENSE EXPENSE TOTALS 293,000 Services and Supplies 293,000 Fund   220 - CDBG LOAN FUND Totals - Fund   220 - CDBG LOAN FUND Totals REVENUE TOTALS 293,000 EXPENSE TOTALS 293,000 Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 14 of 36 September YTD 2017 2018 2018 Actuals 187 616 256 187 616 256 54 84 - - - - 54 84 - 187 616 256 54 84 - 133 532 256 Starting Fund Balance 170,171 170,171 Net Change (100,000) 532 Ending Fund Balance 70,171 170,703 Fund   235 - NEIGHBORHOOD IMPROVEMENT REVENUE Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Interest Income - REVENUE TOTALS - EXPENSE Miscellaneous 100,000 EXPENSE TOTALS 100,000 Services and Supplies - EXPENSE TOTALS 100,000 Fund   235 - NEIGHBORHOOD IMPROVEMENT (100,000) Fund   235 - NEIGHBORHOOD IMPROVEMENT REVENUE TOTALS - Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 15 of 36 September YTD 2017 2018 2018 Actuals - 174,817 227,450 2,282 25,812 21,820 84 211 5,685 2,366 200,840 254,955 2,630 26,193 43,994 5 163,629 231,806 68 7,155 (27,871) - - 126 2,704 196,977 248,055 2,366 200,840 254,955 2,704 196,977 248,055 (338) 3,863 6,900 Starting Fund Balance 9,277 9,277 Net Change 615 3,863 Ending Fund Balance 9,892 13,140 Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Fund   240 - HOME FUND REVENUE Intergovernmental Revenue 588,936 Other Revenue - Salary and Benefits 46,801 Services and Supplies 540,200 Interest Income - REVENUE TOTALS 588,936 EXPENSE Miscellaneous 500 EXPENSE TOTALS 588,321 Insurance and Other Chargebacks 820 EXPENSE TOTALS 588,321 Fund   240 - HOME FUND Totals 615 Fund   240 - HOME FUND Totals REVENUE TOTALS 588,936 Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 16 of 36 September YTD 2017 2018 2018 Actuals 1,650 35,700 97,000 417 66,250 333,056 2,210 9,913 5,623 4,277 111,863 435,678 6,468 59,159 44,432 22,595 56,702 209,772 - 25,674 11,532 1,469 10,995 8,927 3,298 20,241 85,660 33,829 172,771 360,323 4,277 111,863 435,678 33,829 172,771 360,323 (29,552) (60,909) 75,355 Starting Fund Balance 1,476,544 1,476,544 Net Change (38,470) (60,909) Ending Fund Balance 1,438,074 1,415,635 Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Other Revenue 400,600 Interest Income 230 Fund   250 - AFFORDABLE HOUSING FUND REVENUE Other Taxes 50,000 Services and Supplies 279,500 Insurance and Other Chargebacks - REVENUE TOTALS 450,830 EXPENSE Salary and Benefits 96,800 EXPENSE TOTALS 489,300 Community Sponsored Organizations 70,000 Miscellaneous 43,000 Fund   250 - AFFORDABLE HOUSING FUND (38,470) Fund   250 - AFFORDABLE HOUSING FUND REVENUE TOTALS 450,830 EXPENSE TOTALS 489,300 Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 17 of 36 September YTD 2017 2018 2018 Actuals 1,173 5,694,838 5,249,949 3,119 27,885 45,924 4,292 5,722,724 5,295,873 - - 2,007 - 49,336 98,672 592,253 5,330,280 5,557,325 592,253 5,379,616 5,658,005 4,292 5,722,724 5,295,873 592,253 5,379,616 5,658,005 (587,962) 343,108 (362,132) Starting Fund Balance 5,262,544 5,262,544 Net Change (3,437,040) 343,108 Ending Fund Balance 1,825,504 5,605,652 Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Interest Income 20,000 Fund   300 - WASHINGTON NATIONAL TIF FUND REVENUE Property Taxes 5,750,000 Services and Supplies 2,000,000 REVENUE TOTALS 5,770,000 EXPENSE Miscellaneous 100,000 Interfund Transfers 7,107,040 EXPENSE TOTALS 9,207,040 EXPENSE TOTALS 9,207,040 Fund   300 - WASHINGTON NATIONAL TIF (3,437,040) Fund   300 - WASHINGTON NATIONAL TIF REVENUE TOTALS 5,770,000 Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 18 of 36 September YTD 2017 2018 2018 Actuals 11,567 10,407,441 10,797,411 288,929 2,782,030 2,895,561 7,219 64,968 - - 7,106,441 8,966,396 25,899 88,834 36,782 333,614 20,449,714 22,696,150 14,417 58,306 100,625 - 9,057,278 23,099,797 - - (57) 14,417 9,115,583 23,200,365 333,614 20,449,714 22,696,150 14,417 9,115,583 23,200,365 319,198 11,334,131 (504,215) Starting Fund Balance 241,781 241,781 Net Change 128,349 11,334,131 Ending Fund Balance 370,130 11,575,912 Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Fund   320 - DEBT SERVICE FUND REVENUE Property Taxes 10,879,993 Interfund Transfers 3,460,821 Intergovernmental Revenue 83,292 Other Revenue - Interest Income 1,500 Debt Service 14,177,257 Miscellaneous - REVENUE TOTALS 14,425,606 EXPENSE Services and Supplies 120,000 EXPENSE TOTALS 14,297,257 Fund   320 - DEBT SERVICE FUND Totals REVENUE TOTALS 14,425,606 EXPENSE TOTALS 14,297,257 Fund   320 - DEBT SERVICE FUND Totals 128,349 Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 19 of 36 September YTD 2017 2018 2018 Actuals - 621,996 583,827 447 3,662,543 32,000 53 120 22 500 4,284,659 615,848 221,104 490,502 307,391 125,000 1,194,597 - 129 1,006 995 5,000 45,000 60,000 351,233 1,731,106 368,386 500 4,284,659 615,848 351,233 1,731,106 368,386 (350,733) 2,553,553 247,462 Starting Fund Balance 247,378 247,378 Net Change (296,100) 2,553,553 Ending Fund Balance (48,722) 2,800,931 Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Fund   330 - HOWARD-RIDGE TIF FUND REVENUE Property Taxes 605,000 Other Revenue 3,780,000 Interest Income 400 REVENUE TOTALS 4,385,400 EXPENSE Debt Service 960,000 Services and Supplies 461,500 Capital Outlay 3,200,000 Interfund Transfers 60,000 EXPENSE TOTALS 4,681,500 Fund   330 - HOWARD-RIDGE TIF FUND Totals (296,100) Fund   330 - HOWARD-RIDGE TIF FUND Totals REVENUE TOTALS 4,385,400 EXPENSE TOTALS 4,681,500 Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 20 of 36 September YTD 2017 2018 2018 Actuals 634 211,243 43,503 1,028 8,226 12,339 1,063 6,295 3,898 2,725 225,764 59,741 2,338 3,863 2,007 1,590 12,372 12,227 2,500 22,500 30,000 6,427 38,735 44,235 2,725 225,764 59,741 6,427 38,735 44,235 (3,702) 187,029 15,506 Starting Fund Balance 432,766 432,766 Net Change (39,850) 187,029 Ending Fund Balance 392,916 619,795 Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Fund   335 - WEST EVANSTON TIF FUND REVENUE Property Taxes - Other Revenue - Debt Service 10,000 Services and Supplies - Interest Income 150 REVENUE TOTALS 150 EXPENSE Interfund Transfers 30,000 EXPENSE TOTALS 40,000 Fund   335 - WEST EVANSTON TIF FUND Totals (39,850) Fund   335 - WEST EVANSTON TIF FUND Totals REVENUE TOTALS 150 EXPENSE TOTALS 40,000 Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 21 of 36 September YTD 2017 2018 2018 Actuals - 136,927 48,001 - - 2,067,512 - 10 1 - 136,937 2,115,514 - 1,526 38,588 - - 2,053,521 - 74,104 - - 75,630 2,092,108 - 136,937 2,115,514 - 75,630 2,092,108 - 61,307 23,406 Starting Fund Balance (6,009) (6,009) Net Change 202,334 61,307 Ending Fund Balance 196,325 55,298 Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Fund   340 - DEMPSTER-DODGE TIF FUND REVENUE Property Taxes 275,000 Other Revenue - Services and Supplies - Debt Service 72,666 Interest Income - REVENUE TOTALS 275,000 EXPENSE Interfund Transfers - EXPENSE TOTALS 72,666 Fund   340 - DEMPSTER-DODGE TIF FUND 202,334 Fund   340 - DEMPSTER-DODGE TIF FUND REVENUE TOTALS 275,000 EXPENSE TOTALS 72,666 Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 22 of 36 September YTD 2017 2018 2018 Actuals - 219,346 75,430 - - 3,520,189 2 23 9 2 219,368 3,595,628 - 1,526 58,113 - - 580,000 - - 3,031,398 - 107,561 - - 109,087 3,669,511 2 219,368 3,595,628 - 109,087 3,669,511 2 110,282 (73,884) Starting Fund Balance 61,193 61,193 Net Change 316,001 110,282 Ending Fund Balance 377,194 171,475 Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Fund   345 - CHICAGO-MAIN TIF REVENUE Property Taxes 425,000 Other Revenue - Interest Income - REVENUE TOTALS 425,000 EXPENSE Services and Supplies - Capital Outlay - Debt Service 108,999 Interfund Transfers - EXPENSE TOTALS 108,999 Fund   345 - CHICAGO-MAIN TIF Totals 316,001 Fund   345 - CHICAGO-MAIN TIF Totals REVENUE TOTALS 425,000 EXPENSE TOTALS 108,999 Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 23 of 36 September YTD 2017 2018 2018 Actuals - 113,694 215,245 7 32 21 7 113,726 215,266 - - 213,354 - - 78,000 - - 291,354 7 113,726 215,266 - - 291,354 7 113,726 (76,088) Starting Fund Balance 2,207 2,207 Net Change - 113,726 Ending Fund Balance 2,207 115,933 Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Fund   350 - SPECIAL SERVICE AREA (SSA) #6 REVENUE Property Taxes 221,000 Interest Income 500 REVENUE TOTALS 221,500 EXPENSE Services and Supplies 221,500 Interfund Transfers - EXPENSE TOTALS 221,500 Fund   350 - SPECIAL SERVICE AREA (SSA) #6 - Fund   350 - SPECIAL SERVICE AREA (SSA) #6 REVENUE TOTALS 221,500 EXPENSE TOTALS 221,500 Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 24 of 36 September YTD 2017 2018 2018 Actuals - - 359,706 3,638 47,619 33,339 536,667 4,830,000 787,177 - 51,221 530,812 - 10,274,896 11,246,149 49,632 127,958 56,607 589,937 15,331,693 13,013,790 51,546 460,704 5,392 119,552 756,954 1,672,608 1,449,469 8,213,951 13,582,482 41,667 375,000 500,000 1,662,235 9,806,609 15,760,481 589,937 15,331,693 13,013,790 1,662,235 9,806,609 15,760,481 (1,072,298) 5,525,085 (2,746,691) Starting Fund Balance 8,758,473 8,758,473 Net Change (7,655,527) 5,525,085 Ending Fund Balance 1,102,946 14,283,558 Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Fund   415 - CAPITAL IMPROVEMENTS FUND REVENUE Licenses, Permits and Fees - Charges for Services - Interfund Transfers 6,450,000 Intergovernmental Revenue 4,190,000 Other Revenue 12,002,000 Interest Income - REVENUE TOTALS 22,642,000 EXPENSE Interfund Transfers 500,000 Salary and Benefits 85,527 Services and Supplies - Capital Outlay 29,712,000 EXPENSE TOTALS 30,297,527 Fund   415 - CAPITAL IMPROVEMENTS FUND REVENUE TOTALS 22,642,000 EXPENSE TOTALS 30,297,527 Fund   415 - CAPITAL IMPROVEMENTS FUND (7,655,527) Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 25 of 36 September YTD 2017 2018 2018 Actuals - - 649,512 1,250,000 1,250,000 - 7,770 25,622,619 900,000 26,366 35,260 - 1,284,136 26,907,879 1,549,512 288,926 1,519,177 638,727 1,283,586 1,295,355 369,924 1,572,511 2,814,532 1,008,651 1,284,136 26,907,879 1,549,512 1,572,511 2,814,532 1,008,651 (288,375) 24,093,346 540,861 Starting Fund Balance 540,861 540,861 Net Change 1,866,000 24,093,346 Ending Fund Balance 2,406,861 24,634,207 Fund   416 - CROWN CONSTRUCTION FUND REVENUE Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Interfund Transfers - Intergovernmental Revenue - Other Revenue 11,500,000 Interest Income - REVENUE TOTALS 11,500,000 EXPENSE EXPENSE TOTALS 9,634,000 Services and Supplies 1,634,000 Capital Outlay 8,000,000 Fund   416 - CROWN CONSTRUCTION FUND 1,866,000 Fund   416 - CROWN CONSTRUCTION FUND REVENUE TOTALS 11,500,000 EXPENSE TOTALS 9,634,000 Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 26 of 36 September YTD 2017 2018 2018 Actuals - 277,004 - 6,696 39,057 31,207 13,872 139,246 237,012 20,568 455,307 268,219 5,877 52,816 694 5 1,938 5,613 - 303,736 - 42,786 385,070 263,427 48,667 743,560 269,734 20,568 455,307 268,219 48,667 743,560 269,734 (28,099) (288,253) (1,516) Starting Fund Balance 2,997,700 2,997,700 Net Change (123,850) (288,253) Ending Fund Balance 2,873,850 2,709,447 Fund   420 - SPECIAL ASSESSMENT FUND REVENUE Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Interest Income 31,200 Special Assessment 180,167 Other Revenue 250,000 REVENUE TOTALS 461,367 EXPENSE Salary and Benefits 71,790 Debt Service - Interfund Transfers 513,427 Services and Supplies - EXPENSE TOTALS 585,217 Fund   420 - SPECIAL ASSESSMENT FUND Totals REVENUE TOTALS 461,367 EXPENSE TOTALS 585,217 Fund   420 - SPECIAL ASSESSMENT FUND Totals (123,850) Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 27 of 36 September YTD 2017 2018 2018 Actuals 105 2,248 1,900 515,866 4,724,176 6,303,624 347,253 3,125,280 4,120,636 - - - 26,904 264,322 253,523 12,918 71,999 62,067 0.735399 903,045 8,188,025 10,741,750 137,287 1,265,342 1,675,404 472,259 2,729,589 3,172,070 6,803 200,976 280,311 26,637 239,736 319,648 - - 2,561,771 - - 4,246 - 53,131 267,734 6,875 109,609 267,436 120,035 1,080,313 1,584,683 769,895 5,678,695 10,133,302 0.440329 903,045 8,188,025 10,741,750 769,895 5,678,695 10,133,302 133,150 2,509,329 608,448 Starting Fund Balance 4,710,701 4,710,701 Net Change (1,762,367) 2,509,329 Ending Fund Balance 2,948,334 7,220,030 Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Licenses, Permits and Fees - Charges for Services 6,676,575 Fund   505 - PARKING SYSTEM FUND REVENUE Interfund Transfers 4,217,040 Intergovernmental Revenue 12,125 Other Revenue 193,316 Interest Income 35,070 REVENUE TOTALS 11,134,126 EXPENSE Insurance and Other Chargebacks 319,648 Depreciation Expense - Salary and Benefits 1,849,028 Services and Supplies 3,451,775 Capital Outlay 2,450,000 Contingencies 11,000 Debt Service 3,070,625 Miscellaneous 304,000 Interfund Transfers 1,440,417 EXPENSE TOTALS 12,896,493 Fund   505 - PARKING SYSTEM FUND Totals (1,762,367) Fund   505 - PARKING SYSTEM FUND Totals REVENUE TOTALS 11,134,126 EXPENSE TOTALS 12,896,493 Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 28 of 36 September YTD 2017 2018 2018 Actuals 4,543 43,471 86,063 1,336,032 12,357,110 17,255,947 552,249 5,739,494 294,812 28,917 151,154 35,784 1,921,741 18,291,230 17,672,605 449,207 3,974,213 5,958,873 518,511 2,452,151 2,528,863 690,846 3,296,757 (192,124) 39,041 351,369 468,492 - - 2,470,280 - - - - 465,369 717,388 - - 2 306,859 2,761,732 6,327,314 2,004,464 13,301,591 18,279,088 0.291296 1,921,741 18,291,230 17,672,605 2,004,464 13,301,591 18,279,088 (82,723) 4,989,639 (606,483) Starting Fund Balance 6,562,795 6,562,795 Net Change 32,150 4,989,639 Ending Fund Balance 6,594,945 11,552,434 Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Charges for Services 18,267,000 Fund   510-513 - WATER FUND REVENUE Licenses, Permits and Fees 70,000 Other Revenue 27,333,656 Interest Income 25,000 REVENUE TOTALS 45,695,656 Capital Outlay 29,346,200 Insurance and Other Chargebacks 468,492 EXPENSE Salary and Benefits 5,614,331 Services and Supplies 4,655,410 Depreciation Expense - Contingencies 1,000 Debt Service 1,960,760 Miscellaneous 15,000 Interfund Transfers 3,602,313 EXPENSE TOTALS 45,663,506 EXPENSE TOTALS 45,663,506 Fund   510 - WATER FUND Totals 32,150 Fund   510 - WATER FUND Totals REVENUE TOTALS 45,695,656 Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 29 of 36 September YTD 2017 2018 2018 Actuals 755,841 9,497,347 12,477,657 364,076 1,868,230 14,870 3,965 26,718 16,023 1,123,881 11,392,295 12,508,550 115,760 957,912 1,313,154 196,900 283,374 88,677 23,767 729,275 16,941 22,499 202,491 269,988 - - 3,530,787 1,056,049 6,889,540 1,143,643 - - - 82,640 743,758 1,141,676 0.661792 1,497,615 9,806,350 7,504,867 1,123,881 11,392,295 12,508,550 1,497,615 9,806,350 7,504,867 (373,734) 1,585,945 5,003,683 Starting Fund Balance 4,037,755 4,037,755 Net Change (119,220) 1,585,945 Ending Fund Balance 3,918,535 5,623,700 Fund   515 - SEWER FUND REVENUE Charges for Services 12,589,650 Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Other Revenue 2,104,000 Interest Income 5,000 REVENUE TOTALS 14,698,650 EXPENSE Salary and Benefits 1,274,709 Services and Supplies 2,558,630 Debt Service 7,540,066 Miscellaneous 1,500 Capital Outlay 2,181,300 Insurance and Other Chargebacks 269,988 Depreciation Expense - Interfund Transfers 991,677 EXPENSE TOTALS 14,817,870 Fund   515 - SEWER FUND Totals (119,220) Fund   515 - SEWER FUND Totals REVENUE TOTALS 14,698,650 EXPENSE TOTALS 14,817,870 Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 30 of 36 September YTD 2017 2018 2018 Actuals - 410,000 - 29,688 198,031 329,039 273,816 2,609,312 3,699,121 58,831 529,475 755,967 1,478 87,360 33,348 363,811 3,834,178 4,817,475 0.728743 75,915 693,245 890,220 315,199 2,289,306 3,482,141 1,491 11,472 24,635 - 665 1,797 - 3,688 3,057 26,864 241,772 504,807 419,468 3,240,147 4,906,657 0.634117 363,811 3,834,178 4,817,475 419,468 3,240,147 4,906,657 (55,657) 594,032 (89,182) Starting Fund Balance (1,061,966) (1,061,966) Net Change 151,660 594,032 Ending Fund Balance (910,306) (467,934) Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Fund   520 - SOLID WASTE FUND REVENUE Property Taxes 410,000 Licenses, Permits and Fees 375,000 Other Revenue 38,000 REVENUE TOTALS 5,261,361 Charges for Services 3,732,394 Interfund Transfers 705,967 Debt Service 21,797 Capital Outlay 275,750 EXPENSE Salary and Benefits 993,616 Services and Supplies 3,488,676 Miscellaneous 7,500 Interfund Transfers 322,362 EXPENSE TOTALS 5,109,701 EXPENSE TOTALS 5,109,701 Fund   520 - SOLID WASTE FUND Totals 151,660 Fund   520 - SOLID WASTE FUND Totals REVENUE TOTALS 5,261,361 Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 31 of 36 September YTD 2017 2018 2018 Actuals 249,053 2,241,480 2,478,435 1,113 16,337 19,016 - 24 339 250,166 2,257,841 2,497,791 84,563 757,753 1,154,569 194,801 1,564,801 1,744,972 - - - 2,787 25,081 27,833 282,151 2,347,635 2,927,375 250,166 2,257,841 2,497,791 282,151 2,347,635 2,927,375 (31,985) (89,795) (429,584) Starting Fund Balance 341,343 341,343 Net Change (262,450) (89,795) Ending Fund Balance 78,893 251,548 Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Other Revenue 81,781 Interest Income 1,000 Fund   600 - FLEET SERVICES FUND REVENUE Charges for Services 2,988,640 Services and Supplies 2,230,057 REVENUE TOTALS 3,071,421 EXPENSE Salary and Benefits 1,069,922 Interfund Transfers 33,442 EXPENSE TOTALS 3,333,871 Contingencies 450 EXPENSE TOTALS 3,333,871 Fund   600 - FLEET SERVICES FUND Totals (262,450) Fund   600 - FLEET SERVICES FUND Totals REVENUE TOTALS 3,071,421 Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 32 of 36 September YTD 2017 2018 2018 Actuals 111,228 1,001,049 1,400,057 - 39,603 88,015 712 2,664 2,128 111,939 1,043,316 1,490,200 5,511 27,667 74,539 33,242 1,013,873 - - - 1,780,829 38,753 1,041,540 1,855,367 111,939 1,043,316 1,490,200 38,753 1,041,540 1,855,367 73,187 1,776 (365,167) Starting Fund Balance 849,519 849,519 Net Change (53,028) 1,776 Ending Fund Balance 796,491 851,295 Fund   601 - EQUIPMENT REPLACEMENT FUND REVENUE Charges for Services 1,334,732 Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Other Revenue 210,217 Interest Income - REVENUE TOTALS 1,544,949 Depreciation Expense - EXPENSE TOTALS 1,597,977 EXPENSE Services and Supplies 75,000 Capital Outlay 1,522,977 EXPENSE TOTALS 1,597,977 Fund   601 - EQUIPMENT REPLACEMENT FUND (53,028) Fund   601 - EQUIPMENT REPLACEMENT FUND REVENUE TOTALS 1,544,949 Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 33 of 36 September YTD 2017 2018 2018 Actuals 13,534 127,089 162,411 - - 2,300,000 869,481 7,639,784 10,926,377 173,084 1,570,282 1,032,678 417,935 4,191,400 5,611,626 303 2,878 382 1,474,336 13,531,434 20,033,473 33,842 427,086 606,021 835,315 3,820,153 3,594,432 5,011 33,222 - 1,321,679 12,232,135 17,164,869 803 7,224 9,632 2,196,649 16,519,820 21,374,954 1,474,336 13,531,434 20,033,473 2,196,649 16,519,820 21,374,954 (722,313) (2,988,386) (1,341,481) Starting Fund Balance (4,338,505) (4,338,505) Net Change 653,342 (2,988,386) Ending Fund Balance (3,685,163) (7,326,891) Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Other Revenue 10,867,028 Workers Compensation and Liability 2,196,415 Fund   605 - INSURANCE FUND REVENUE Charges for Services 162,411 Interfund Transfers 55,242 Insurance 5,811,177 Interest Income 1,000 REVENUE TOTALS 19,093,273 EXPENSE Salary and Benefits 729,027 Services and Supplies 2,385,448 Interfund Transfers 9,632 EXPENSE TOTALS 18,439,931 Capital Outlay - Insurance and Other Chargebacks 15,315,824 EXPENSE TOTALS 18,439,931 Fund   605 - INSURANCE FUND Totals 653,342 Fund   605 - INSURANCE FUND Totals REVENUE TOTALS 19,093,273 Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 34 of 36 September YTD 2017 2018 2018 Actuals - - - - - - 85,574 10,761,711 15,225,459 - 942,996 2,065,885 85,574 11,704,707 17,291,343 771,453 6,869,481 8,682,009 - 34,117 136,256 771,453 6,903,598 8,818,265 85,574 11,704,707 17,291,343 771,453 6,903,598 8,818,265 (685,879) 4,801,109 8,473,079 Starting Fund Balance 79,073,077 79,073,077 Net Change 4,989,947 4,801,109 Ending Fund Balance 84,063,024 83,874,186 Fund   700 - FIRE PENSION FUND REVENUE Other Taxes 280,000 Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Interfund Transfers 10,000 Other Revenue 9,394,947 Interest Income 4,100,000 REVENUE TOTALS 13,784,947 EXPENSE Salary and Benefits 8,795,000 Miscellaneous - EXPENSE TOTALS 8,795,000 Fund   700 - FIRE PENSION FUND Totals 4,989,947 Fund   700 - FIRE PENSION FUND Totals REVENUE TOTALS 13,784,947 EXPENSE TOTALS 8,795,000 Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 35 of 36 September YTD 2017 2018 2018 Actuals - - - 130,269 16,043,158 24,497,983 - 1,741,225 2,829,084 130,269 17,784,383 27,327,068 1,001,131 8,983,054 11,624,574 - 192,099 264,371 1,001,131 9,175,153 11,888,945 130,269 17,784,383 27,327,068 1,001,131 9,175,153 11,888,945 (870,862) 8,609,230 15,438,122 Starting Fund Balance 121,629,667 121,629,667 Net Change 6,194,704 8,609,230 Ending Fund Balance 127,824,371 130,238,897 Fund   705 - POLICE PENSION FUND REVENUE Budget by Organization Report Through 09/30/18 Prior Fiscal Year Activity Included Detail Listing 2018 Classification Budget Interfund Transfers 57,000 Other Revenue 12,162,704 Interest Income 6,500,000 Miscellaneous 270,000 REVENUE TOTALS 18,719,704 EXPENSE Salary and Benefits 12,255,000 EXPENSE TOTALS 12,525,000 Fund   705 - POLICE PENSION FUND Totals REVENUE TOTALS 18,719,704 EXPENSE TOTALS 12,525,000 Fund   705 - POLICE PENSION FUND Totals 6,194,704 Run by Kate LewisLakin on 10/15/2018 03:10:27 PM Page 36 of 36