HomeMy WebLinkAbout2015.12 December Monthly Report
To: Wally Bobkiewicz, City Manager
Martin Lyons, Assistant City Manager/Chief Financial Officer
From: Ashley King, Finance Division Manager
David Meimers, Accounting Manager
Subject: December 2015 Monthly Financial Report
Date: February 19, 2016
Please find attached the unaudited financial statements as of December 31, 2015. A
summary by fund for revenues, expenditures, fund and cash balances is as follows:
YTD
Revenues
YTD
Expenses YTD Net
Fund
Balance
Cash
Balance
89,153,163 91,034,771 (1,881,608)13,102,358 3,807,446
1,336,224 779,714 556,510 739,609 522,645
1,000,000
6,885,044 6,161,123 723,921 2,102,891 1,543,607
253,202 130,978 122,224 122,224 214,397
1,841,274 2,333,228 (491,954)1,288,077 1,745,296
1,023,646 1,329,323 (305,677)602,677 645,921
322,058 323,000 (942)144,258 0
1,722,828 1,431,590 291,238 476,140 10,218
237,692 136,684 101,008 2,451,669 243,748
2,153,135 3,012,329 (859,193)2,681,277 2,164,077
0 0 0 169,915 169,915
552,523 499,594 52,929 4,633,008 4,500
242,426 75,832 166,594 2,713,514 978,744
562,740 601,811 (39,072)132,667 0
4,925,014 4,139,172 785,843 6,972,547 6,826,707
422,531 297,150 125,381 589,427 525,429
1,250,216 2,313,943 (1,063,726)1,305,757 1,357,470
0 893,475 (893,475)0 0
606,568 689,664 (83,097)176,022 152,518
257 57,137 (56,880)443,490 551,934
2,900,000 2,587,930 312,070 312,070 602,070
25,085,026 13,184,391 11,900,635 15,697,422 262,407
8,500,767 10,621,855 (2,121,088)6,049,838 8,243,107
392,255 228,417 163,838 2,682,406 2,678,336
9,178,746 11,481,405 (2,302,659)10,512,058 11,077,944
21,691,542 21,228,671 462,872 7,619,979 9,025,129
13,245,890 13,231,791 14,100 4,420,037 2,264,762
5,199,540 5,122,233 77,307 (1,034,768)0
3,335,942 2,941,540 394,402 273,458 0
1,536,458 1,820,815 (284,357)1,899,429 1,090,184
16,683,830 17,256,521 (572,691)(3,954,618)1,036,699
Grand Totals 251,343,741 243,663,380 5,294,453 85,324,837 58,745,210
Fund Fund Description
100 GENERAL FUND
175 GENERAL ASSISTANCE FUND
185 LIBRARY FUND
195 NEIGHBORHOOD STABILIZATION
180 GOOD NEIGHBOR FUND
200 MOTOR FUEL TAX FUND
205 EMERGENCY TELEPHONE (E911)
210 SPECIAL SERVICE AREA (SSA) #4
215 CDBG FUND
220 CDBG LOAN
225 ECONOMIC DEVELOPMENT FUND
240 HOME FUND
250 AFFORDABLE HOUSING FUND
186 LIBRARY DEBT SERVICE FUND
300 WASHINGTON NATIONAL TIF FUND
305 SPECIAL SERVICE AREA (SSA) #5
310 HOWARD-HARTREY TIF
315 SOUTHWEST TIF FUND
330 HOWARD-RIDGE TIF FUND
505 PARKING SYSTEM FUND
335 WEST EVANSTON TIF FUND
345 CHICAGO-MAIN TIF
320 DEBT SERVICE FUND
605 INSURANCE FUND
510 WATER FUND
515 SEWER FUND
520 SOLID WASTE FUND
235 NEIGHBORHOOD IMPROV FUND
600 FLEET SERVICES FUND
601 EQUIPMENT REPLACEMENT FUND
415 CAPITAL IMPROVEMENTS FUND
420 SPECIAL ASSESSMENT FUND
Memorandum
Included above are the ending balances as of December 31, 2015 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 may 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 December 31, 2015, the General Fund is reporting a net deficit of $1,881,608.
The large increase in expenses over November 2015 is partially due to the three
payrolls booked to December and the bills that have been approved by Council through
February for 2015 purchases. December is typically a below average month for
revenue receipt as property taxes have been received, building permits are slowing for
the season, and Parks programs are more popular during the summer. As can be seen
in the chart on page four of this memorandum, the General Fund expenditures are
nearly 100% of budget and revenues are 97.5% of budget.
The 2016 Proposed Budget document showed an anticipated 2015 deficit of $869,677
due to the timing of the Northwestern building permit will is ant icipated to be received in
the first quarter. Unaudited December financials show a net deficit of $1,881,608. The
City of Evanston has an internal policy that the General Fund should have 16.6% of
operating costs as fund balance. The unaudited financial report shows the General
Fund closing 2015 2.2% below the required two-month fund balance at 14.4%.
Through December 31, 2015, the Economic Development Fund is showing a fund
balance of $2,681,277 and a cash balance of $2,164,077.
The Parking Fund made the $3.2 million Sherman Garage deck payment in December,
reducing their fund balance to $10,512,058.
Through December 31, 2015, the Solid Waste Fund is showing a negative fund balance
of $1,034,768 and a cash balance of $0. Both of these are improvements over the
negative balances presented in the November monthly financial report.
Though operating at a surplus for the year, the Fleet Fund is showing no cash balance
through December 31, 2015. The fund balance for the Fleet Fund is $273,458. This is
a significant improvement over the end of 2014 fund balance of negative $113,833.
Through December 31, 2015, the Insurance Fund is showing a negative fund balance of
$3,954,618. This negative balance is primarily f or claims/cases being expensed.
These claims/cases have not been settled, and therefore there is no guarantee the City
will actually experience this negative fund balance as estimated. The Insurance Fund’s
cash balance of $1036,699 includes transfers from the IPBC Health Insurance Pool.
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 the following link: http://www.cityofevanston.org/city-budget/financial-
reports/.
2015 Dec-15 YTD
Budget
Amount
Actual
Amount
Actual
Amount %2014 Actual
11,637,118 27 11,397,061 98 11,547,828
43,689,300 4,473,912 44,182,115 100 42,686,089
5,227,777 1,219,906 5,274,252 101 4,905,786
8,134,082 342,334 6,704,846 82 9,393,158
100,700 38,510 155,619 155 205,422
4,495,774 292,419 3,548,230 79 3,357,965
+++749
640,000 640,000 640,000 100 641,667
5,367,751 287,803 5,373,025 95 5,339,742
2,127,216 161,111 2,231,053 105 1,912,451
7,892,893 630,220 7,822,014 99 7,794,660
765,727 124,186 637,577 83 1,040,024
1,316,343 580,930 1,180,800 51 1,366,946
50,000 693 6,572 13 13,037
91,444,681 8,792,050 89,153,164 97.5%90,205,523
427,044.00 52,621.28 417,571.07 98 450,772.86
249,979.00 39,102.67 281,912.91 113 259,907.98
1,903,126.00 275,920.88 1,804,588.13 95 1,911,830.50
1,129,534.00 136,512.38 1,044,228.36 92 1,060,789.73
10,371,388.00 1,248,398.33 9,540,412.76 92 8,382,104.81
2,427,257.00 328,715.00 2,407,297.65 99 2,627,186.11
27,745,569.00 3,178,654.27 28,354,274.19 102 28,272,128.42
14,462,599.08 1,830,078.22 14,837,196.93 103 14,806,149.91
3,658,702.00 315,942.09 3,198,674.20 87 3,030,175.05
18,048,955.18 2,535,726.64 18,007,849.19 100 18,454,528.38
10,836,161.00 1,242,585.82 11,140,765.88 103 12,350,340.11
$91,260,314.26 $11,184,257.58 $91,034,771.27 100%$91,605,913.86
91,444,681.00 8,792,049.96 89,153,163.56 97%90,205,523.26
91,260,314.26 11,184,257.98 91,034,771.27 100%91,605,913.86
$184,366.74 ($2,392,208.02)($1,881,607.71)($1,400,390.60)
PARKS, REC. AND COMMUNITY SERV.
HEALTH
COMMUNITY DEVELOPMENT
ADMINISTRATIVE SERVICES
EXPENSE TOTALS
Income Statement
Through 12/31/15
Summary Listing
Fund 100 - GENERAL FUND Net Gain (Loss)
REVENUE TOTALS
EXPENSE TOTALS
Fund 100 - GENERAL FUND Totals
PUBLIC WORKS
CITY MANAGER'S OFFICE
LAW
POLICE
FIRE MGMT & SUPPORT
Interfund Transfers
Intergovernmental Revenue
Other Revenue
Interest Income
CITY CLERK
CITY COUNCIL
Fee
Fines and Forfeitures
Health Department Charges
Parking Charges for Services
Parks and Recreation Charges for Services
Other Charges for Services
Classification
Fund Category Governmental Funds
Fund Type GENERAL FUND
Fund 100 - GENERAL FUND
REVENUE
Property Taxes
Other Taxes
License
Permit
2015 Dec-15 YTD
Budget
Amount
Actual
Amount
Actual
Amount %2014 Actual
.00 .00 .00 +++(36.01)
.00 .00 150.00 +++850.00
6,524,475 24,298 6,081,495 93 5,964,469
65,925 0
3,711,770 243,775 2,925,296 79 2,925,296
12,125 0 24,125
115,236 13,485 153,545 133 90,966
35,070 1,413 18,260 52 31,645
10,464,601 282,971 9,178,746 9,037,314
21,000 3,622 29,187 139 25,894
492 2 22 4 432
1,297,531 143,625 1,136,535 88 1,213,273
123,660 12,762 99,018 80 119,072
388,855 40,050 280,524 72 343,942
2,644,587 214,928 2,418,013 91 2,318,894
284,747 63,965 243,068 85 148,465
3,529,850 323,406 2,107,697 60 (79,159)
1,943,217 0 2,785,161
12,965 3,583 6,951 54 9,686
3,917,652 3,661,236 3,917,650 100 727,892
252,000 0
1,242,738 103,562 1,242,741 100 1,240,883
15,659,294 4,570,740 11,481,405 8,854,437
10,464,601 282,971 9,178,746 88%9,037,314
15,659,294 4,570,740 11,481,405 73%8,854,437
(5,194,693)(4,287,769)(2,302,659)44%182,877
Other Taxes
Permit
Parking Charges for Services
Classification
Fund 505 - PARKING SYSTEM FUND
Income Statement
Through 12/31/15
Summary Listing
Overtime Pay
Insurance
Parks and Recreation Charges for Services
Interfund Transfers
Intergovernmental Revenue
Other Revenue
Interest Income
REVENUE
Miscellaneous
EXPENSE
Interfund Transfers
Fund 505 - PARKING SYSTEM FUND Totals
REVENUE TOTALS
Pensions
EXPENSE TOTALS
Utilities Services
GENERAL
GENERAL
Benefits General
Fund 505 - PARKING SYSTEM FUND Net Gain (Loss)
Capital Outlay
Depreciation Expense
Contingencies
Debt Service
2015 Dec-15 YTD
Budget
Amount
Actual
Amount
Actual
Amount %2014 Actual
70,000 9,311 105,483 151 118,038
15,303,000 1,165,248 15,301,983 100 14,464,248
45,000 3,525 45,102 100 44,518
120,000 125,545 105 116,865
+++14,181
12,511,100 22,590 6,109,981 49 293,882
10,000 667 3,448 34 17,552
28,059,100 1,201,341 21,691,542 15,069,284
81,120 8,000 48,689 60 35,513
129,325 25,919 111,890 87 155,600
2,055 2 16 1 1,693
4,499,871 568,911 4,510,822 100 4,140,317
419,970 51,585 386,339 92 434,861
947,400 142,916 816,232 86 740,258
1,139,600 108,519 410,849 36 770,174
62,500 55,304 88 72,803
1,190,390 132,803 913,527 77 982,073
18,752,100 21,266 583,227 3 12,663
+++1,569,014
1,000 497 854 85 756
1,046,399 744,959 1,046,399 100 438,227
12,480 875 7 770,057
3,791,432 3,365,953 12,343,648 326 9,461,523
32,075,642 5,171,331 21,228,671 19,585,533
28,059,100 1,201,341 21,691,542 77%15,069,284
32,075,642 5,171,331 21,228,671 66%19,585,533
(4,016,542)(3,969,990)462,872 (12%)(4,516,249)
Fee for service
Water Charges for Services
Sewer Charges for Services
Classification
Fund 510 - WATER FUND
Benefits General
Pensions
Other Employee Pay
Overtime Pay
Insurance
Other Charges for Services
Intergovernmental Revenue
Other Revenue
Interest Income
Depreciation Expense
Contingencies
Debt Service
Utilities Services
GENERAL
Utilities Supplies
GENERAL
Fund 510 - WATER FUND Net Gain (Loss)
Income Statement
Through 12/31/15
Summary Listing
REVENUE
EXPENSES
Miscellaneous
Interfund Transfers
Fund 510 - WATER FUND Totals
REVENUE TOTALS
EXPENSE TOTALS
Capital Outlay
2015 Dec-15 YTD
Budget
Amount
Actual
Amount
Actual
Amount %2014 Actual
13,058,000 970,932 13,003,876 100 12,766,915
14,700 19,650 134 18,150
4,165 219,659 5,274
1,000 763 2,706 271 3,221
13,077,865 971,696 13,245,890 12,788,286
3,120 31,608 +++
30,000 6,731 33,676 112 50,690
405 0 403
996,644 126,631 1,005,582 101 1,103,559
94,586 11,633 91,066 96 108,534
7,000 1,022 1,022 15 6,638
916,500 30,295 897,053 98 140,486
86,300 11,599 48,644 56 119,518
628,500 3,400 500,881 80 212,183
+++3,367,923
9,619,477 1,133,309 9,613,730 100 1,735,371
5,000 3,306 66
1,005,223 83,769 1,005,223 100 800,045
13,389,635 1,411,509 13,231,791 7,645,350
13,077,865 971,696 13,245,890 101%12,788,286
13,389,635 1,411,509 13,231,791 99%7,645,350
(311,770)(439,813)14,100 (5%)5,142,936
Sewer Charges for Services
Other Charges for Services
Other Revenue
Interest Income
REVENUE
Classification
Fund 515 - SEWER FUND
Income Statement
Through 12/31/15
Summary Listing
Insurance
Benefits General
Pensions
Other Employee Pay
Overtime Pay
Capital Outlay
Depreciation Expense
Debt Service
Miscellaneous
Utilities Services
GENERAL
GENERAL
Interfund Transfers
Fund 515 - SEWER FUND Totals
REVENUE TOTALS
EXPENSE TOTALS
Fund 515 - SEWER FUND Net Gain (Loss)
EXPENSES
2015 Dec-15 YTD
Budget
Amount
Actual
Amount
Actual
Amount %2014 Actual
175,000 44,118 357,583 204 125,497
3,616,394 292,176 3,557,884 98 3,590,758
1,055,967 87,997 1,055,967 100 1,055,967
235,000 6,676 228,105 97 254,958
5,082,361 430,967 5,199,540 5,027,180
25,000 10,460 41,358 165 70,748
255 1 6 3 226
756,249 72,063 702,232 93 739,492
69,165 6,877 60,582 88 82,748
9,000 2,287 14,801 164 12,953
3,688,246 515,744 3,629,296 98 3,378,897
53,300 11,195 73,788 138 43,846
25,000 11,152 24,738 99 20,309
60,000 72,393 85,326 142 31,274
15,500 0
490,105 40,842 490,106 100 475,202
5,191,820 743,015 5,122,233 4,855,696
5,082,361 430,967 5,199,540 102%5,027,180
5,191,820 743,015 5,122,233 99%4,855,696
(109,459)(312,047)77,307 (71%)171,484
Classification
Fund 520 - SOLID WASTE FUND
Pensions
Interfund Transfers
Other Revenue
Overtime Pay
License
Other Charges for Services
EXPENSE TOTALS
Fund 520 - SOLID WASTE FUND Net Gain (Loss)
GENERAL
Capital Outlay
Debt Service
Miscellaneous
Income Statement
Through 12/31/15
Summary Listing
REVENUE
EXPENSE
Interfund Transfers
Fund 520 - SOLID WASTE FUND Totals
REVENUE TOTALS
Utilities Services
GENERAL
Insurance
Benefits General
2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
11,637,118 27 11,397,061 11,547,828
43,689,300 4,473,912 44,182,115 42,686,089
13,462,559 1,600,750 12,134,717 14,504,366
4,495,774 292,419 3,548,230 3,357,965
8,134,967 1,088,914 8,244,078 7,894,609
7,892,893 630,220 7,822,014 7,794,660
765,727 124,186 637,577 1,040,024
1,316,343 580,930 1,180,800 1,366,946
50,000 693 6,572 13,037
91,444,681 8,792,050 89,153,163 90,205,523
68,404,181 8,152,314 68,435,566 69,079,362
11,407,830 1,982,959 11,410,278 11,645,408
185,600 43,998 142,786 204,704
3,019,098 252,231 3,020,991 2,949,778
966,029 113,682 952,678 677,669
212,967 30,433 57,117
1,661,041 197,676 1,740,185 1,685,166
5,478,568 441,399 5,301,854 5,306,709
91,335,314 11,184,258 91,034,771 91,605,914
91,444,681 8,792,050 89,153,163 90,205,523
91,335,314 11,184,258 91,034,771 91,605,914
109,367 (2,392,208)(1,881,608)(1,400,391)
Starting Fund Balance 14,983,966 14,983,966
Net Change 109,367 (1,881,608)
Ending Fund Balance 15,093,333 13,102,358
REVENUE TOTALS
EXPENSE TOTALS
Fund 100 - GENERAL FUND Totals
Interfund Transfers
EXPENSE TOTALS
Fund 100 - GENERAL FUND Totals
Contingencies
Miscellaneous
Insurance and Other Chargebacks
Community Sponsored Organizations
EXPENSE
Salary and Benefits
Services and Supplies
Capital Outlay
REVENUE TOTALS
Interest Income
Intergovernmental Revenue
Other Revenue
Fines and Forfeitures
Charges for Services
Interfund Transfers
REVENUE
Property Taxes
Other Taxes
Licenses, Permits and Fees
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Fund 100 - GENERAL FUND
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2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
1,348,553 1,313,420 1,762,916
3,208 1,992
25,000 19,534 491,066
1,000 8 62 88
1,374,553 8 1,336,224 2,256,061
215,319 26,951 183,547 146,369
1,155,050 42,027 591,542 694,669
105,445
4,625 1,308
1,370,369 68,978 779,714 947,791
1,374,553 8 1,336,224 2,256,061
1,370,369 68,978 779,714 947,791
4,184 (68,970)556,510 1,308,270
Starting Fund Balance 183,099 183,099
Net Change 1,370,369 556,510
Ending Fund Balance 1,553,468 739,609
REVENUE TOTALS
EXPENSE TOTALS
Fund 175 - GENERAL
EXPENSE TOTALS
Fund 175 - GENERAL
Miscellaneous
Community Sponsored Organizations
EXPENSE
Salary and Benefits
Services and Supplies
REVENUE TOTALS
Interest Income
Intergovernmental Revenue
Other Revenue
REVENUE
Property Taxes
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Fund 175 - GENERAL ASSISTANCE FUND
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2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
884,794 73,733 884,794
884,794 73,733 884,794
859,153 25,778 849,388
859,153 25,778 849,388
884,794 73,733 884,794
859,153 25,778 849,388
25,641 47,955 35,406
Starting Fund Balance 0 -
Net Change 25,641 35,406
Ending Fund Balance 25,641 35,406
Fund 176 - HEALTH AND HUMAN
Interfund Transfers
EXPENSE TOTALS
Fund 176 - HEALTH AND HUMAN
REVENUE TOTALS
EXPENSE TOTALS
Community Sponsored Organizations
REVENUE TOTALS
EXPENSE
REVENUE
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Fund 176 - HEALTH AND HUMAN SERVICES
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2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
5,813,505 16,869 5,916,852 5,205,279
50,200 50,200 50,200 50,200
156,000 14,045 189,929 157,637
171,000 171,000 199,315
94,177 238,203 192,069
(64)286 22,662
346,810 129,497 315,890 255,774
306 2,683 2,869
6,631,692 210,853 6,885,044 6,085,806
4,710,919 546,927 4,354,576 4,130,680
1,542,994 240,934 1,437,572 1,262,675
46,430 3,294 37,508 69,995
77,268 6,439 77,268 114,597
250,000 20,833 250,000 210,000
4,081 350 4,200 4,081
6,631,692 818,777 6,161,123 5,792,028
6,631,692 210,853 6,885,044 6,085,806
6,631,692 818,777 6,161,123 5,792,028
(607,924)723,921 293,777
Starting Fund Balance 1,378,970 1,378,970
Net Change - 723,921
Ending Fund Balance 1,378,970 2,102,891
Other Taxes
REVENUE TOTALS
EXPENSE TOTALS
Miscellaneous
Interfund Transfers
Fund 185 - LIBRARY FUND Totals
Fines and Forfeitures
EXPENSE TOTALS
Fund 185 - LIBRARY FUND Totals
REVENUE TOTALS
Insurance and Other Chargebacks
EXPENSE
Salary and Benefits
Services and Supplies
Capital Outlay
Library Revenue
Interest Income
Interfund Transfers
Intergovernmental Revenue
Other Revenue
REVENUE
Property Taxes
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Fund 185 - LIBRARY FUND
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2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
605,138 1,351 601,811 746,112
1,000
606,138 1,351 601,811 746,112
605,138 522,338 562,740 748,521
605,138 522,338 562,740 748,521
606,138 1,351 601,811 746,112
605,138 599,243 562,740 748,521
1,000 (597,892)39,072 (2,409)
Starting Fund Balance 93,595 93,595 -
Net Change 1,000 39,072
Ending Fund Balance 94,595 132,667
Fund 186 - LIBRARY DEBT
EXPENSE TOTALS
Interest Income
Fund 186 - LIBRARY DEBT
EXPENSE TOTALS
REVENUE TOTALS
EXPENSE
Services and Supplies
Capital Outlay
Debt Service
REVENUE TOTALS
REVENUE
Property Taxes
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Fund 186 - LIBRARY DEBT SERVICE FUND
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2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
57,840 117,527 1,107,077
500,000 135,461 42,412
27 213
500,000 57,867 253,202 1,149,489
53,661 5,657 59,467 90,126
3,250 113 4,611 4,265
155,000 8,664 69,203 660,448
4,191 349 4,191 7,951
159,994 180 339,920
7,500 2,330 (6,674)46,779
383,596 17,113 130,978 1,149,489
500,000 57,867 253,202 1,149,489
383,596 17,113 130,978 1,149,489
116,404 40,754 122,224
Starting Fund Balance - -
Net Change 116,404 122,224
Ending Fund Balance 116,404 122,224
Fund 195 - NEIGHBORHOOD
Other Revenue
Insurance and Other Chargebacks
Capital Outlay
Fund 195 - NEIGHBORHOOD
REVENUE TOTALS
EXPENSE TOTALS
Miscellaneous
Interfund Transfers
EXPENSE TOTALS
EXPENSE
Salary and Benefits
Debt Service
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Services and Supplies
Interest Income
REVENUE TOTALS
Fund 195 - NEIGHBORHOOD STABILIZATION FUND
Intergovernmental Revenue
REVENUE
Licenses, Permits and Fees
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2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
1,750,000 832,662 1,840,455 2,194,015
1,000 151 819 277
1,751,000 832,813 1,841,274 2,194,292
1,700,000 121,605 1,500,228 893,829
833,000 69,417 833,000 833,000
2,533,000 191,021 2,333,228 1,726,829
1,751,000.00 832,813.34 1,841,274.32 2,194,292.31
2,533,000 191,021 2,333,228 1,726,829
(782,000)641,792 (491,954)467,463
Starting Fund Balance 1,780,031 1,780,031
Net Change (782,000) (491,954)
Ending Fund Balance 998,031 1,288,077
Fund 200 - MOTOR FUEL TAX
Interest Income
Other Revenue
Debt Service
Contingencies
Fund 200 - MOTOR FUEL TAX
REVENUE TOTALS
EXPENSE TOTALS
Miscellaneous
Interfund Transfers
EXPENSE TOTALS
Capital Outlay
Reappropriation of Surplus
REVENUE TOTALS
EXPENSE
Services and Supplies
REVENUE
Intergovernmental Revenue
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Fund 200 - MOTOR FUEL TAX FUND
Run by Ashley King on 02/15/2016 11:20:49 AM Page 7 of 42
2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
1,038,239 194,313 1,023,357 939,451
100 1,751
1,000 2 189 99
1,039,239 194,315 1,023,646 941,302
559,058 71,570 579,447 512,750
653,661 35,054 347,694 346,506
40,000 243,973 239,421 238,052
12,038 1,003 12,038 11,622
5,000 2,046
1,500 1,500
147,177 12,265 147,177 143,398
$1,416,934 $363,865 $1,329,323 $1,253,827
1,039,239 194,315 1,023,646 941,302
1,416,934 363,865 1,329,323 1,253,827
(377,695)(169,550)(305,677)(312,526)
Starting Fund Balance 908,353 908,353
Net Change (136,734) (305,677)
Ending Fund Balance 771,619 602,677
Fund 205 - EMERGENCY
Other Revenue
Intergovernmental Revenue
Insurance and Other Chargebacks
Capital Outlay
Fund 205 - EMERGENCY
REVENUE TOTALS
EXPENSE TOTALS
Miscellaneous
Interfund Transfers
EXPENSE TOTALS
Community Sponsored Organizations
Contingencies
Debt Service
Services and Supplies
Interest Income
REVENUE TOTALS
EXPENSE
Salary and Benefits
REVENUE
Licenses, Permits and Fees
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Fund 205 - EMERGENCY TELEPHONE (E911) FUND
Run by Ashley King on 02/15/2016 11:20:49 AM Page 8 of 42
2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
320,000 322,055 310,595
3 4
320,000 322,058 310,599
320,000 323,000 320,000
320,000 323,000 320,000
320,000 322,058 310,599
320,000 323,000 320,000
(942)(9,401)
Starting Fund Balance 145,200 145,200
Net Change - (942)
Ending Fund Balance 145,200 144,258
REVENUE TOTALS
REVENUE TOTALS
Fund 210 - SPECIAL SERVICE
EXPENSE TOTALS
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Fund 210 - SPECIAL SERVICE
EXPENSE TOTALS
EXPENSE
Services and Supplies
Fund 210 - SPECIAL SERVICE AREA (SSA) #4
Interest Income
REVENUE
Property Taxes
Run by Ashley King on 02/15/2016 11:20:49 AM Page 9 of 42
2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
3,318 13,196
1,400,000 605,063 1,719,510
590,111
1,990,111 605,063 1,722,828 13,196
430,821 47,034 362,786 268,181
21,823 2,400 28,988 70,199
827,211 31,293 262,364 188,836
6,227 519 6,227 3,035
281,500 235,459 210,737
55,500 8,743 72,142 74,660
367,029.00 22,563.39 463,622.89 596,848.62
1,990,111 112,553 1,431,590 1,412,496
1,990,111 605,063 1,722,828 13,196
1,990,111 112,553 1,431,590 1,412,496
492,510 291,238 (1,399,300)
Starting Fund Balance 184,902 184,902
Net Change - 291,238
Ending Fund Balance 184,902 476,140
Other Revenue
Capital Outlay
Services and Supplies
EXPENSE
Salary and Benefits
EXPENSE TOTALS
Fund 215 - CDBG FUND Totals
Intergovernmental Revenue
EXPENSE TOTALS
Fund 215 - CDBG FUND Totals
REVENUE TOTALS
Debt Service
Miscellaneous
Interfund Transfers
Insurance and Other Chargebacks
Community Sponsored Organizations
Contingencies
Interest Income
REVENUE TOTALS
REVENUE
Charges for Services
Interfund Transfers
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Fund 215 - CDBG FUND
Run by Ashley King on 02/15/2016 11:20:49 AM Page 10 of 42
2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
237,000 (5,873)
47,689 237,317 45,376
100 68 375
237,100 47,758 237,692 39,503
237,100 107,509 134,765 39,503
(2,249)1,919
237,100 105,260 136,684 39,503
237,100 47,758 237,692 39,503
237,100 105,260 136,684 39,503
$0 ($57,503)$101,008 $0
Starting Fund Balance 2,350,661 2,350,661
Net Change - 101,008
Ending Fund Balance 2,350,661 2,451,669
Fund 220 - CDBG LOAN Totals
Other Revenue
Interfund Transfers
Miscellaneous
Fund 220 - CDBG LOAN Totals
REVENUE TOTALS
EXPENSE TOTALS
EXPENSE
Salary and Benefits
EXPENSE TOTALS
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Services and Supplies
Interest Income
REVENUE TOTALS
Fund 220 - CDBG LOAN
Intergovernmental Revenue
REVENUE
Charges for Services
Run by Ashley King on 02/15/2016 11:20:49 AM Page 11 of 42
2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
1,800,000 38,708 2,104,007 1,913,372
47,500
65,500 3,958 49,000 45,500
3,700 12 128 2,831
1,916,700 42,678 2,153,135 1,961,703
672,310 66,481 596,265 558,123
912,200 10,172 295,851 738,622
253,500 14,426 194,941 94,978
14,782 1,232 14,782 14,271
181
916,000 175 1,293,041 52,105
483,736.00 51,454.00 617,448.00 470,154.96
3,252,528 143,940 3,012,329 1,928,435
1,916,700 42,678 2,153,135 1,961,703
3,252,528 143,940 3,012,329 1,928,435
(1,335,828)(101,261)(859,193)33,268
Starting Fund Balance 3,540,471 3,540,471
Net Change (1,335,828) (859,193)
Ending Fund Balance 2,204,643 2,681,277
EXPENSE TOTALS
Fund 225 - ECONOMIC
Intergovernmental Revenue
EXPENSE TOTALS
Fund 225 - ECONOMIC
REVENUE TOTALS
Miscellaneous
Interfund Transfers
Community Sponsored Organizations
EXPENSE
Salary and Benefits
Capital Outlay
Services and Supplies
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Insurance and Other Chargebacks
Interfund Transfers
Other Revenue
Fund 225 - ECONOMIC DEVELOPMENT FUND
REVENUE TOTALS
REVENUE
Other Taxes
Interest Income
Run by Ashley King on 02/15/2016 11:20:49 AM Page 12 of 42
2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
20,000 20,000
20,000 20,000
50,000
50,000
20,000 20,000
50,000
($30,000)$0 $0 $20,000
Starting Fund Balance 169,915 169,915
Net Change (30,000) -
Ending Fund Balance 139,915 169,915
Fund 235 - NEIGHBORHOOD
Interest Income
Interfund Transfers
Miscellaneous
Fund 235 - NEIGHBORHOOD
REVENUE TOTALS
EXPENSE TOTALS
Services and Supplies
Capital Outlay
EXPENSE TOTALS
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Debt Service
REVENUE TOTALS
EXPENSE
Fund 235 - NEIGHBORHOOD IMPROVEMENT
Interfund Transfers
REVENUE
Other Taxes
Run by Ashley King on 02/15/2016 11:20:49 AM Page 13 of 42
2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
216,000 59,442 518,870
225,200 2,407 33,633 27,384
4 19 63
441,200 61,853 552,523 27,447
38,171 12,388 22,164
402,529 26,136 458,168 924,053
146
500 680 716
211 28,359 13,143
441,200 26,347 499,594 960,223
441,200 61,853 552,523 27,447
441,200 26,347 499,594 960,223
35,506 52,929 (932,776)
Starting Fund Balance 4,580,079 4,580,079
Net Change - 52,929
Ending Fund Balance 4,580,079 4,633,008
Fund 240 - HOME FUND Totals
Interest Income
Community Sponsored Organizations
Insurance and Other Chargebacks
Fund 240 - HOME FUND Totals
REVENUE TOTALS
EXPENSE TOTALS
Miscellaneous
Interfund Transfers
EXPENSE TOTALS
Salary and Benefits
Services and Supplies
Debt Service
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Capital Outlay
REVENUE TOTALS
EXPENSE
Fund 240 - HOME FUND
Other Revenue
REVENUE
Intergovernmental Revenue
Run by Ashley King on 02/15/2016 11:20:49 AM Page 14 of 42
2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
30,000 10,000 100,000 30,000
374,772 694 142,315 160,525
228 5 111 256
405,000 10,700 242,426 190,781
350,000 98 23,949
55,000 21,584 75,734 57,000
13,990
405,000 21,584 75,832 94,939
405,000 10,700 242,426 190,781
405,000 21,584 75,832 94,939
(10,884)166,594 95,842
Starting Fund Balance 2,546,920 2,546,920
Net Change - 166,594
Ending Fund Balance 2,546,920 2,713,514
Intergovernmental Revenue
Interfund Transfers
Services and Supplies
REVENUE TOTALS
EXPENSE TOTALS
Fund 250 - AFFORDABLE
Interfund Transfers
EXPENSE TOTALS
Fund 250 - AFFORDABLE
Miscellaneous
EXPENSE
Salary and Benefits
Other Revenue
Interest Income
REVENUE TOTALS
REVENUE
Other Taxes
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Fund 250 - AFFORDABLE HOUSING FUND
Run by Ashley King on 02/15/2016 11:20:49 AM Page 15 of 42
2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
4,900,000 4,921,484 4,969,568
10,000 694 3,530 13,420
4,910,000 694 4,925,014 4,982,987
338 1,408 36,978
1,800,000 32,913 198,823 246
575,000 559,988 574,976 577,280
500,000 98,670 74,003
3,265,296 272,108 3,265,296 3,256,296
6,140,296 865,346 4,139,172 3,944,802
4,910,000 694 4,925,014 4,982,987
6,140,296 865,346 4,139,172 3,944,802
(1,230,296)(864,653)785,843 1,038,186
Starting Fund Balance 6,186,704 6,186,704
Net Change (1,230,296) 785,843
Ending Fund Balance 4,956,408 6,972,547
Capital Outlay
Services and Supplies
EXPENSE TOTALS
Debt Service
Miscellaneous
Fund 300 - WASHINGTON
EXPENSE TOTALS
Fund 300 - WASHINGTON
REVENUE TOTALS
Interfund Transfers
EXPENSE
Salary and Benefits
Interest Income
REVENUE TOTALS
REVENUE
Property Taxes
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Fund 300 - WASHINGTON NATIONAL TIF FUND
Run by Ashley King on 02/15/2016 11:20:49 AM Page 16 of 42
2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
425,000 422,527 428,515
300 4 5
425,300 422,531 428,521
425,175 276,075 297,150 442,050
425,175 276,075 297,150 442,050
425,300 422,531 428,521
425,175 276,075 297,150 442,050
125 (276,075)125,381 (13,529)
Starting Fund Balance 464,046 464,046
Net Change 125 125,381
Ending Fund Balance 464,171 589,427
Fund 305 - SPECIAL SERVICE
EXPENSE TOTALS
Miscellaneous
Fund 305 - SPECIAL SERVICE
REVENUE TOTALS
EXPENSE TOTALS
Debt Service
Interest Income
REVENUE TOTALS
EXPENSE
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Fund 305 - SPECIAL SERVICE AREA (SSA) #5
Services and Supplies
REVENUE
Property Taxes
Run by Ashley King on 02/15/2016 11:20:49 AM Page 17 of 42
2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
1,150,000 1,248,231 1,140,311
4,500 315 1,985 13,819
1,154,500 315 1,250,216 1,154,130
88 1,158 1,003,464
1,000,000 2,862 11,402 246
776,153
2,500,000 2,153,374 217,435
148,010 12,334 148,010 144,400
3,648,010 15,284 2,313,943 2,141,697
1,154,500 315 1,250,216 1,154,130
3,648,010 15,284 2,313,943 2,141,697
($2,493,510)($14,969)($1,063,726)($987,566)
Starting Fund Balance 2,369,483 2,369,483
Net Change (2,493,510) (1,063,726)
Ending Fund Balance (124,027) 1,305,757
Fund 310 - HOWARD-HARTREY
REVENUE TOTALS
Interfund Transfers
Miscellaneous
Fund 310 - HOWARD-HARTREY
REVENUE TOTALS
EXPENSE TOTALS
Capital Outlay
Community Sponsored Organizations
EXPENSE TOTALS
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Debt Service
EXPENSE
Services and Supplies
Fund 310 - HOWARD-HARTREY TIF
Interest Income
REVENUE
Property Taxes
Run by Ashley King on 02/15/2016 11:20:49 AM Page 18 of 42
2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
607,662
6
607,668
861,217 88 88 1,978
15,600
893,387
29,500
861,217 88 893,475 47,077
607,668
861,217 88 893,475 47,077
(861,217)(88)(893,475)560,591
Starting Fund Balance 893,665 893,665
Net Change (861,217) (893,475)
Ending Fund Balance 32,448 190
Fund 315 - SOUTHWEST TIF
REVENUE TOTALS
Interest Income
EXPENSE TOTALS
Interfund Transfers
Fund 315 - SOUTHWEST TIF
REVENUE TOTALS
EXPENSE TOTALS
Miscellaneous
EXPENSE
Services and Supplies
Capital Outlay
Debt Service
REVENUE
Property Taxes
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Fund 315 - SOUTHWEST TIF FUND
Run by Ashley King on 02/15/2016 11:20:49 AM Page 19 of 42
2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
10,879,993 24,687 11,156,231 11,237,317
2,743,836 136,888 1,642,654 986,132
70,041 12,278,473 811,431
1,500 290 7,668 11,934
13,625,329 231,905 25,085,026 13,046,814
292,320 1,500 155,576 79,120
13,432,509 9,399,239 13,028,022 12,780,039
193,285 793
13,918,114 9,400,739 13,184,391 12,859,158
13,625,329 231,905 25,085,026 13,046,814
13,918,114 9,400,739 13,184,391 12,859,158
($292,785)($9,168,834)$11,900,635 $187,656
Starting Fund Balance 3,796,787 3,796,787
Net Change (292,785) 11,900,635
Ending Fund Balance 3,504,002 15,697,422
Fund 320 - DEBT SERVICE FUND
Other Revenue
Interfund Transfers
Miscellaneous
Fund 320 - DEBT SERVICE FUND
REVENUE TOTALS
EXPENSE TOTALS
EXPENSE
Services and Supplies
EXPENSE TOTALS
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Debt Service
Interest Income
REVENUE TOTALS
Fund 320 - DEBT SERVICE FUND
Interfund Transfers
REVENUE
Property Taxes
Run by Ashley King on 02/15/2016 11:20:49 AM Page 20 of 42
2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
545,000 ()540,576 444,587
300,500 (5,060)64,176 61,932
500 11 1,815 211
846,000 (5,049)606,568 506,731
490,000 1,204 587,839 553,958
200,000 (6,275)166,921
600 49 585 2,507
15
107,500 8,958 107,500 105,500
798,100 10,211 689,664 828,885
846,000 (5,049)606,568 506,731
798,100.00 10,210.81 689,664.41 828,884.99
47,900 (15,260)(83,097)(322,154)
Starting Fund Balance 259,119 259,119
Net Change 47,900 (83,097)
Ending Fund Balance 307,019 176,022
Community Sponsored Organizations
Miscellaneous
Debt Service
REVENUE TOTALS
EXPENSE TOTALS
Fund 330 - HOWARD-RIDGE TIF
Interfund Transfers
EXPENSE TOTALS
Fund 330 - HOWARD-RIDGE TIF
REVENUE TOTALS
EXPENSE
Services and Supplies
Capital Outlay
Interest Income
REVENUE
Property Taxes
Other Revenue
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Fund 330 - HOWARD-RIDGE TIF FUND
Run by Ashley King on 02/15/2016 11:20:49 AM Page 21 of 42
2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
105,000 100,262
100 40 257 765
105,100 40 257 101,027
88 1,158 1,978
(1,028)(11,205)246
10,000 598 7,185 14,122
95,000 61,950
60,000 5,000 60,000 60,000
165,000 4,658 57,137 138,295
105,100 40 257 101,027
165,000.00 4,657.72 57,137.45 138,295.30
(59,900)(4,618)(56,880)(37,269)
Starting Fund Balance 500,370 500,370
Net Change (59,900) (56,880)
Ending Fund Balance 440,470 443,490
Contingencies
Miscellaneous
Debt Service
REVENUE TOTALS
EXPENSE TOTALS
Fund 335 - WEST EVANSTON TIF
Interfund Transfers
EXPENSE TOTALS
Fund 335 - WEST EVANSTON TIF
REVENUE TOTALS
EXPENSE
Services and Supplies
Capital Outlay
Interest Income
REVENUE
Property Taxes
Other Revenue
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Fund 335 - WEST EVANSTON TIF FUND
Run by Ashley King on 02/15/2016 11:20:49 AM Page 22 of 42
2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
Fund 340 - DEMPSTER-DODGE
Fund 340 - DEMPSTER-DODGE
REVENUE TOTALS
Debt Service
EXPENSE TOTALS
Other Revenue
EXPENSE TOTALS
REVENUE TOTALS
EXPENSE
Services and Supplies
REVENUE
Property Taxes
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Fund 340 - DEMPSTER-DODGE TIF FUND
Run by Ashley King on 02/15/2016 11:20:49 AM Page 23 of 42
2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
2,900,000 2,900,000
2,900,000 2,900,000
2,900,000 290,000 2,580,000
2,866 7,930
2,900,000 292,866 2,587,930
2,900,000 2,900,000
2,900,000 292,866 2,587,930
(292,866)312,070
Starting Fund Balance - -
Net Change 312,070 -
Ending Fund Balance 312,070 -
Fund 345 - CHICAGO-MAIN TIF
EXPENSE TOTALS
REVENUE TOTALS
REVENUE TOTALS
Capital Outlay
Debt Service
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Fund 345 - CHICAGO-MAIN TIF
EXPENSE TOTALS
EXPENSE
Services and Supplies
Fund 345 - CHICAGO-MAIN TIF
Other Revenue
REVENUE
Property Taxes
Run by Ashley King on 02/15/2016 11:20:49 AM Page 24 of 42
2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
87,391 110,620
875,000 936,500
10,198,000 464,081 487,563
14,946,300 7,945,481 10,048,514
20,000 1,003 3,815 20,380
26,039,300 1,003 8,500,767 11,603,577
4,472
60,000 165,724 643,510 701,494
17,482,150 2,830,332 9,488,345 7,288,509
190,364
980,000 40,833 490,000 1,547,810
18,522,150 3,036,889 10,621,855 9,732,649
26,039,300 1,003 8,500,767 11,603,577
18,522,150 3,036,889 10,621,855 9,732,649
7,517,150 (3,035,887)(2,121,088)1,870,927
Starting Fund Balance 8,170,926 8,170,926
Net Change (5,912,500) (2,121,088)
Ending Fund Balance 2,258,426 6,049,838
Other Revenue
Capital Outlay
Services and Supplies
EXPENSE
Salary and Benefits
EXPENSE TOTALS
Fund 415 - CAPITAL
Intergovernmental Revenue
EXPENSE TOTALS
Fund 415 - CAPITAL
REVENUE TOTALS
Debt Service
Miscellaneous
Interfund Transfers
Interest Income
REVENUE TOTALS
REVENUE
Charges for Services
Interfund Transfers
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Fund 415 - CAPITAL IMPROVEMENTS FUND
Run by Ashley King on 02/15/2016 11:20:49 AM Page 25 of 42
2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
250,000 243,113 506,435
51,033 2,970 26,205 32,271
180,167 31,270 122,937 137,960
481,200 34,240 392,255 676,665
1,879 3,251
501,000 226,538 53,738
620
3,084
260,698 169,848
761,698 228,417 230,541
481,200 34,240 392,255 676,665
761,698 228,417 230,541
(280,498)34,240 163,838 446,124
Starting Fund Balance 2,518,568 2,518,568
Net Change (280,498) 163,838
Ending Fund Balance 2,238,070 2,682,406
EXPENSE TOTALS
Fund 420 - SPECIAL
EXPENSE TOTALS
Fund 420 - SPECIAL
REVENUE TOTALS
Debt Service
Miscellaneous
Interfund Transfers
Services and Supplies
Capital Outlay
Insurance and Other Chargebacks
Reappropriation of Surplus
REVENUE TOTALS
EXPENSE
Salary and Benefits
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Special Assessment
Fund 420 - SPECIAL ASSESSMENT FUND
Interest Income
Other Revenue
REVENUE
Run by Ashley King on 02/15/2016 11:20:49 AM Page 26 of 42
2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
(36)
150 850
6,590,400 24,298 6,081,495 5,964,469
3,711,770 243,775 2,925,296 2,925,296
12,125 24,125
115,236 13,485 153,545 90,966
35,070 1,413 18,260 31,645
10,464,601 282,971 9,178,746 9,037,314
1,442,683 160,011 1,264,762 1,358,672
3,318,189 318,943 2,941,605 2,811,302
3,529,850 323,406 2,107,697 (79,159)
.00 .00 .00 .00
1,943,217 2,785,161
12,965 3,583 6,951 9,686
3,917,652 3,661,236 3,917,650 727,892
252,000
1,242,738 103,562 1,242,741 1,240,883
15,659,294 4,570,740 11,481,405 8,854,437
10,464,601 282,971 9,178,746 9,037,314
15,659,294 4,570,740 11,481,405 8,854,437
(5,194,693)(4,287,769)(2,302,659)182,877
Starting Fund Balance 12,814,717 12,814,717
Net Change (5,194,693) (2,302,659)
Ending Fund Balance 7,620,024 10,512,058
Fund 505 - PARKING SYSTEM
Licenses, Permits and Fees
Other Taxes
Interest Income
Fund 505 - PARKING SYSTEM
REVENUE TOTALS
EXPENSE TOTALS
Miscellaneous
Interfund Transfers
EXPENSE TOTALS
Depreciation Expense
Contingencies
Debt Service
Capital Outlay
Insurance and Other Chargebacks
Community Sponsored Organizations
REVENUE TOTALS
EXPENSE
Salary and Benefits
Services and Supplies
Intergovernmental Revenue
Other Revenue
Fines and Forfeitures
Charges for Services
Interfund Transfers
REVENUE
Property Taxes
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Fund 505 - PARKING SYSTEM FUND
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2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
70,000 9,311 105,483 118,038
15,468,000 1,168,773 15,472,630 14,625,631
14,181
12,511,100 22,590 6,109,981 293,882
10,000 667 3,448 17,552
28,059,100 1,201,341 21,691,542 15,069,284
5,132,341 654,417 5,057,756 4,767,985
3,339,890 384,238 2,195,912 2,565,308
18,752,100 21,266 583,227 12,663
1,569,014
1,000.00 497.40 853.68 756.05
1,046,399 744,959 1,046,399 438,227
12,480 875 770,057
3,791,432 3,365,953 12,343,648 9,461,523
32,075,642 5,171,331 21,228,671 19,585,533
28,059,100 1,201,341 21,691,542 15,069,284
32,075,642 5,171,331 21,228,671 19,585,533
(4,016,542)(3,969,990)462,872 (4,516,249)
Starting Fund Balance 7,454,107 7,454,107
Net Change 32,075,642 462,872
Ending Fund Balance 39,529,749 7,916,979
Licenses, Permits and Fees
Salary and Benefits
EXPENSE
EXPENSE TOTALS
Debt Service
Fund 510 - WATER FUND Totals
Charges for Services
EXPENSE TOTALS
Fund 510 - WATER FUND Totals
REVENUE TOTALS
Miscellaneous
Interfund Transfers
Community Sponsored Organizations
Depreciation Expense
Contingencies
Services and Supplies
Capital Outlay
Insurance and Other Chargebacks
Interest Income
REVENUE TOTALS
Interfund Transfers
Intergovernmental Revenue
Other Revenue
REVENUE
Other Taxes
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Fund 510 - WATER FUND
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2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
165 1,207 6,856
165 1,207 6,856
26,008
26,008
165 1,207 6,856
26,008
165 1,207 (19,152)Fund 511 - WATER - BOND AND
EXPENSE TOTALS
Other Revenue
Fund 511 - WATER - BOND AND
EXPENSE TOTALS
REVENUE TOTALS
Miscellaneous
REVENUE TOTALS
EXPENSE
Services and Supplies
Debt Service
Interest Income
REVENUE
Interfund Transfers
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Fund 511 - WATER - BOND AND INTEREST
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2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
77 792 661
77 792 661
77 792 661
77 792 661
Fund 512 - WATER-BOND
EXPENSE TOTALS
Fund 512 - WATER-BOND
EXPENSE
Miscellaneous
Interfund Transfers
REVENUE TOTALS
REVENUE TOTALS
EXPENSE TOTALS
Services and Supplies
REVENUE
Interest Income
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Fund 512 - WATER-BOND RESERVE
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2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
3,050,000 8,550,000 5,500,000
997,243 14,557
67 534 473
3,050,067 9,547,777 5,515,030
170,171 395,395 277,229
1,020,464 8,293,392 1,045,841
1,190,635 8,688,787 1,323,070
3,050,067 9,547,777 5,515,030
1,190,635 8,688,787 1,323,070
$0.00 $1,859,432 $858,989 $4,191,959Fund 513 - WATER DEPR IMPRV
Other Revenue
Interfund Transfers
Miscellaneous
Fund 513 - WATER DEPR IMPRV
REVENUE TOTALS
EXPENSE TOTALS
EXPENSE
Services and Supplies
EXPENSE TOTALS
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Capital Outlay
Interest Income
REVENUE TOTALS
Fund 513 - WATER DEPR IMPRV & EXTENSION
Intergovernmental Revenue
REVENUE
Interfund Transfers
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2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
13,072,700 970,932 13,023,526 12,785,065
4,165 219,659
1,000 763 2,706 3,221
13,077,865 971,696 13,245,890 12,788,286
1,121,635 148,115 1,161,932 1,263,185
1,009,800 42,916 946,718 266,642
628,500 3,400 500,881 212,183
3,367,923
9,619,477 1,133,309 9,613,730 1,735,371
5,000 3,306
1,005,223 83,769 1,005,223 800,045
$13,389,635 $1,411,509 $13,231,791 $7,645,350
13,077,865 971,696 13,245,890 12,788,286
13,389,635 1,411,509 13,231,791 7,645,350
(311,770)(439,813)14,100 5,142,936
Starting Fund Balance 4,405,937 4,405,937
Net Change (311,770) 14,100
Ending Fund Balance 4,094,167 4,420,037
Fund 515 - SEWER FUND Totals
Other Revenue
Interfund Transfers
Insurance and Other Chargebacks
Capital Outlay
Fund 515 - SEWER FUND Totals
REVENUE TOTALS
EXPENSE TOTALS
Miscellaneous
Interfund Transfers
EXPENSE TOTALS
Depreciation Expense
Contingencies
Debt Service
Services and Supplies
Interest Income
REVENUE TOTALS
EXPENSE
Salary and Benefits
REVENUE
Charges for Services
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Fund 515 - SEWER FUND
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2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
175,000 44,118 357,583 125,497
3,616,394 292,176 3,557,884 3,590,758
1,055,967 87,997 1,055,967 1,055,967
235,000 6,676 228,105 254,958
5,082,361 430,967 5,199,540 5,027,180
850,669 89,400 804,178 884,329
3,750,546 529,227 3,717,885 3,435,696
25,000 11,152 24,738 20,309
60,000.00 72,393.37 85,326.26 31,274.13
15,500
490,105 40,842 490,106 475,202
5,191,820 743,015 5,122,233 4,846,811
5,082,361 430,967 5,199,540 5,027,180
5,191,820 743,015 5,122,233 4,846,811
(109,459)(312,047)77,307 180,369
Starting Fund Balance (1,112,075) (1,112,075)
Net Change (109,459) 77,307
Ending Fund Balance (1,221,534) (1,034,768)
Fund 520 - SOLID WASTE FUND
Interfund Transfers
Charges for Services
Services and Supplies
Salary and Benefits
Fund 520 - SOLID WASTE FUND
REVENUE TOTALS
EXPENSE TOTALS
Miscellaneous
Interfund Transfers
EXPENSE TOTALS
Debt Service
Capital Outlay
REVENUE TOTALS
EXPENSE
Intergovernmental Revenue
Other Revenue
Interest Income
REVENUE
Licenses, Permits and Fees
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Fund 520 - SOLID WASTE FUND
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2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
2,500 208 2,500 2,381
3,396,167 273,691 3,333,442 3,177,911
1,000
3,399,667 273,900 3,335,942 3,180,292
1,262,046 122,065 1,173,877 1,278,713
2,256,021 251,577 1,741,844 2,108,163
25,820 2,152 25,820 24,927
357
450
$3,544,337 $375,794 $2,941,540 $3,412,159
3,399,667 273,900 3,335,942 3,180,292
3,544,337 375,794 2,941,540 3,412,159
(144,670)(101,894)394,402 (231,867)
Starting Fund Balance (120,944) (120,944)
Net Change (144,670) 394,402
Ending Fund Balance (265,614) 273,458
Fund 600 - FLEET SERVICES
Other Revenue
Intergovernmental Revenue
Insurance and Other Chargebacks
Capital Outlay
Fund 600 - FLEET SERVICES
REVENUE TOTALS
EXPENSE TOTALS
Miscellaneous
Interfund Transfers
EXPENSE TOTALS
Depreciation Expense
Contingencies
Debt Service
Services and Supplies
Interest Income
REVENUE TOTALS
EXPENSE
Salary and Benefits
REVENUE
Interfund Transfers
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Fund 600 - FLEET SERVICES FUND
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2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
1,700 142 1,700 1,074,510
1,659,938 125,131 1,534,758 1,502,930
1,661,638 125,273 1,536,458 2,577,440
60,000 1,855 52,472 90,671
1,455,422 512,483 1,768,343 62,978
1,476,384
6,674
1,515,422 514,338 1,820,815 1,636,707
1,661,638 125,273 1,536,458 2,577,440
1,515,422 514,338 1,820,815 1,636,707
146,216 (389,065)(284,357)940,734
Starting Fund Balance 2,183,786 2,183,786
Net Change 146,216 (284,357)
Ending Fund Balance 2,330,002 1,899,429
Fund 601 - EQUIPMENT
EXPENSE TOTALS
Other Revenue
Fund 601 - EQUIPMENT
EXPENSE TOTALS
REVENUE TOTALS
Miscellaneous
EXPENSE
Services and Supplies
Capital Outlay
Depreciation Expense
REVENUE TOTALS
REVENUE
Interfund Transfers
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Fund 601 - EQUIPMENT REPLACEMENT FUND
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2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
162,411 13,534 162,411 162,411
336,911
10,152,079 970,729 10,182,110 10,237,720
1,023,094 79,312 1,034,405 1,016,359
6,524,424 485,706 5,304,769 6,321,506
1,000 16 136 119
17,863,008 1,549,297 16,683,830 18,075,025
453,768 59,616 483,455 407,401
1,395,248 472,648 2,214,473 2,520,329
7,932
15,360,736 1,257,823 14,663,593 14,787,200
(105,000)6,426
17,209,752 1,790,087 17,256,521 17,729,288
17,863,008 1,549,297 16,683,830 18,075,025
17,209,752 1,790,087 17,256,521 17,729,288
653,256 (240,790)(572,691)345,737
Starting Fund Balance (3,381,927) (3,381,927)
Net Change 653,256 (572,691)
Ending Fund Balance (2,728,671) (3,954,618)
Fund 605 - INSURANCE FUND
Other Revenue
Interfund Transfers
Services and Supplies
Salary and Benefits
Fund 605 - INSURANCE FUND
REVENUE TOTALS
EXPENSE TOTALS
Miscellaneous
Interfund Transfers
EXPENSE TOTALS
Capital Outlay
Insurance and Other Chargebacks
REVENUE TOTALS
EXPENSE
Workers Compensation and Liability
Insurance
Interest Income
REVENUE
Charges for Services
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Fund 605 - INSURANCE FUND
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2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
6,061,575 6,614 6,097,482 6,130,815
280,000 280,000 280,000
978,500 116,612 1,007,337 919,874
850,000 550,652 1,198,791 3,665,995
8,170,075 673,878 8,583,610 10,996,684
7,886,630 724,876 8,296,220 7,971,699
7,886,630 724,876 8,296,220 7,971,699
8,170,075 673,878 8,583,610 10,996,684
7,886,630 724,876 8,296,220 7,971,699
283,445 (50,998)287,390 3,024,986
Starting Fund Balance 68,241,712 68,241,712
Net Change 283,445 287,390
Ending Fund Balance 68,525,157 68,529,102
Fund 700 - FIRE PENSION FUND
Interfund Transfers
Other Taxes
Community Sponsored Organizations
Services and Supplies
Fund 700 - FIRE PENSION FUND
REVENUE TOTALS
EXPENSE TOTALS
Debt Service
Miscellaneous
EXPENSE TOTALS
EXPENSE
Salary and Benefits
Other Revenue
Interest Income
REVENUE TOTALS
REVENUE
Property Taxes
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Fund 700 - FIRE PENSION FUND
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2015 Dec-15 YTD 2014
Budget Transactions Transactions Actual
8,380,207 11,127 8,421,427 8,476,543
325,000 325,000 325,000
1,500,000 177,884 1,454,770 1,565,053
2,800,000 1,184,696 3,184,173 9,139,372
13,005,207 1,373,707 13,385,370 19,505,968
10,542,500 1,010,889 10,771,359 10,252,264
1,698
10,542,500 1,010,889 10,771,359 10,253,962
13,005,207 1,373,707 13,385,370 19,505,968
10,542,500 1,010,889 10,771,359 10,253,962
2,462,707 362,819 2,614,012 9,252,006
Starting Fund Balance 99,687,542 99,687,542
Net Change 2,462,707 2,614,012
Ending Fund Balance 102,150,249 102,301,554
Interfund Transfers
Other Taxes
Debt Service
Services and Supplies
EXPENSE
Salary and Benefits
REVENUE TOTALS
EXPENSE TOTALS
Fund 705 - POLICE PENSION
Miscellaneous
EXPENSE TOTALS
Fund 705 - POLICE PENSION
Other Revenue
Interest Income
REVENUE TOTALS
REVENUE
Property Taxes
Budget by Organization Report
Through 12/31/15
Prior Fiscal Year Activity Included
Detail Listing
Classification
Fund 705 - POLICE PENSION FUND
Run by Ashley King on 02/15/2016 11:20:49 AM Page 38 of 42
January February March April May June July August September October November December
FY 2015 Unreserved Fund Balance 17,350,271$ 17,704,926$ 21,823,492$ 21,070,998$ 20,159,923$ 19,573,881$ 13,460,405$ 13,534,424$ 16,970,318$ 15,290,720$ 15,434,566$ 13,102,358$
FY 2014 Unreserved Fund Balance 17,321,904$ 17,910,959$ 21,166,294$ 20,395,607$ 20,882,214$ 19,058,144$ 19,999,271$ 22,595,599$ 20,438,571$ 19,062,126$ 16,290,405$ 16,269,359$
FY 2015 Cash Balance 5,232,590$ 6,567,371$ 10,786,783$ 8,666,475$ 8,237,917$ 7,501,885$ 6,692,927$ 9,614,255$ 5,925,461$ 6,629,607$ 5,932,660$ 3,807,446$
FY 2014 Cash Balance 4,173,079$ 6,745,425$ 10,059,258$ 9,101,839$ 8,474,680$ 7,167,254$ 9,635,823$ 12,266,622$ 10,328,206$ 9,083,878$ 6,093,725$ 6,093,725$
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
City of Evanston General Fund
Comparison of Fund and Cash Balances
Fiscal Year 2014 vs Fiscal Year 2015
FY 2015 Unreserved Fund Balance
FY 2014 Unreserved Fund Balance
FY 2015 Cash Balance
FY 2014 Cash Balance
FY 2015 Unreserved Fund Balance
FY 2014 Unreserved Fund Balance
FY 2015 Cash Balance
FY 2014 Cash Balance