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2014.07 July Monthly Report
YTD YTD YTD 7/31/2014 7/31/2014 7/31/2014 7/31/2014 7/31/2014 Unreserved Cash Fund Name Fund #Revenue Expenses Net Fund Balance Balance* General 100 55,034,859$ 51,398,539$ 3,636,320$ 19,999,271$ 9,635,823$ General Assistance Fund 175 604,764 364,510 240,254 240,254 240,254 Neighborhood Stabilization 195 1,295,885 871,720 424,165 424,165 392,360 Motor Fuel 200 1,418,518 962,031 456,487 1,769,055 1,931,451 Emergency 911 205 614,255 764,667 (150,412) 1,070,466 805,022 SSA#4 210 206,776 160,000 46,776 (102,559) (133,426) CDBG 215 766,715 658,576 108,139 120,938 (53,784) CDBG Loan 220 73,973 105,509 (31,536) 2,322,735 83,295 Economic Development 225 1,347,400 823,921 523,479 4,030,681 3,468,460 Neighborhood Improvement 235 - - - 149,915 149,915 Home 240 442,051 450,855 (8,804) 3,933,724 1,369 Affordable Housing 250 129,903 38,536 91,367 2,542,445 829,751 Washington National TIF 300 3,564,766 1,951,673 1,613,093 6,650,534 6,243,133 SSA#5 305 319,099 31,025 288,074 762,959 701,652 SW II TIF (Howard Hartrey)310 691,376 1,105,263 (413,887) 2,943,161 2,927,527 Southwest TIF 315 590,604 17,208 573,396 918,113 906,470 Debt Service 320 8,887,356 2,571,431 6,315,926 9,691,617 8,172,018 Howard Ridge TIF 330 437,760 389,699 48,061 436,678 425,026 West Evanston TIF 335 52 39,085 (39,033) 498,606 498,607 Dempster-Dodge TIF 340 - - - - - Capital Improvement 415 1,114,381 1,813,351 (698,969) 5,601,030 6,185,358 Special Assessment 420 107,787 99,578 8,209 2,080,624 2,076,628 Parking 505 5,504,022 3,766,571 1,737,451 15,340,270 15,427,955 Water 510-513 9,207,125 8,332,344 874,782 9,464,873 8,737,505 Sewer 515 8,033,453 7,588,899 444,554 5,019,550 3,374,656 Solid Waste 520 2,839,564 2,722,901 116,663 (1,166,897) (1,572,397) Fleet 600 1,854,690 1,894,530 (39,840) 70,726 (537,271) Equipment Replacement 601 881,173 353,947 527,226 1,116,209 1,116,208 Insurance 605 10,622,604 10,171,321 451,284 (3,276,378) 1,511,888 Library 185 4,058,676 3,241,499 817,177 1,799,941 1,118,820 Library Debt Fund 186 574,651 53,724 520,927 520,927 520,927 Total**120,649,589$ 102,689,188$ 17,960,401$ 94,452,705$ 75,185,200$ *This is net of any interfund receivables/payables **This summary does not include the Police or Fire Pension Funds even though detailed reports are included. City of Evanston Fund Financial Performance Summary As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual Tax - Property 12,481,386$ 11,941,575$ 12,271,386$ 8,443,029$ Tax - State Use 1,176,879 1,283,156 1,241,753 640,852 Tax - Sales Tax - Basic 9,291,000 9,717,393 9,690,000 5,294,057 Tax - Sales Tax - Home Rule 5,861,800 5,964,747 6,100,000 3,259,305 Tax - Auto Rental 40,000 43,598 40,000 25,408 Tax - Athletic Contest 760,000 1,056,355 800,000 - Tax - State Income 6,322,645 7,182,793 7,076,170 4,576,667 Tax - Electric Utility 3,069,806 3,000,629 3,070,000 1,730,663 Tax - Natural Gas Utility 1,400,000 1,090,915 1,200,000 1,101,405 Tax - Natural Gas Use - Home Rule 800,000 760,734 800,000 553,850 Tax - Cigarette 485,000 372,000 300,000 132,000 Tax - Evanston Motor Fuel 707,667 634,196 610,000 438,905 Tax - Liquor 2,350,000 2,261,874 2,375,000 1,627,532 Tax - Parking 2,200,000 2,418,852 2,350,000 1,395,762 Tax - Personal Property Replacement 591,600 721,173 598,300 580,180 Tax - Real Estate Transfer 2,146,300 3,940,899 2,875,000 1,446,703 Tax - Telecommunications 3,244,500 2,837,899 3,150,000 1,713,462 License Fees - Vehicles 2,600,000 2,349,686 2,700,000 465,946 License Fees - Other 1,030,502 1,427,835 937,302 583,919 Permit Fees - Building 3,020,000 3,951,048 6,142,162 5,687,412 Permit Fees - Other 1,209,788 1,746,109 1,486,716 1,680,576 Other Fees 1,559,350 1,152,473 1,356,100 748,233 Fines and Forfeiture Revenue 4,366,022 3,448,523 4,366,022 1,886,730 Charges for Services Revenue 7,904,198 7,845,651 7,936,754 4,893,529 Intergovernmental Revenue 786,798 1,425,907 721,272 622,730 Other Revenue 1,418,443 647,935 1,238,468 904,303 Interfund Transfers In (Other Funds)7,693,367 7,521,427 7,742,893 4,593,204 Interest Income 6,000 26,907 10,000 8,500 Total Revenue 84,523,051 86,772,289 89,185,298 55,034,859 Legislative 657,069 421,198 677,621 407,325 City Administration 1,582,580 1,818,451 1,941,115 972,015 Law Department 973,254 973,254 1,045,232 587,640 Administrative Services Department 7,721,650 8,546,089 8,826,606 4,103,825 Community Development 2,536,250 2,536,209 2,652,887 1,462,546 Police Department 26,508,585 26,508,583 26,876,444 16,062,658 Fire & Life Safety Services Department 14,142,078 14,142,077 14,072,488 8,437,208 Health Department 2,917,848 3,601,469 3,009,286 1,652,266 Public Works Department 10,043,463 11,186,023 17,884,613 10,505,878 Parks, Recreation & Community Services 17,616,397 14,744,293 10,483,281 6,563,220 Transfer to Solid Waste Fund - 1,245,967 936,500 390,208 Transfer to Debt Service Fund 1,000,000 1,000,000 609,000 253,750 Transfer to Fleet Maintenance Fund 600,000 600,000 - Transfer to Insurance Fund 500,000 500,000 - - Total Expenditures 86,799,174 87,823,613 89,015,073 51,398,539 Net Surplus (Deficit)(2,276,123)$ (1,051,324)$ 170,225$ 3,636,320$ Beginning Unrestricted Fund Balance (Note 1) 17,033,487 16,362,951 Adjustment to GAAP Basis of Accounting 380,788 - Total Ending Fund Balance 16,362,951$ 19,999,271$ Note 1: Unrestricted fund balance includes amounts designated for compensated absences and IMRF. City of Evanston General Fund As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual Property Taxes 136,724$ Misc. Revenue - - 1,770 Transfers from other Funds - - - 466,270 Total Revenue - - - 604,764 Administration - - - 75,961 Client Payments - - - 244,173 Capital Outlay - - - - Community Sponsored Org - - - 44,376 Total Expenditures - - - 364,510 Net Surplus (Deficit) -$ -$ -$ 240,254$ Beginning Fund Balance - - Ending Fund Balance -$ 240,254$ City of Evanston General Assistance Fund As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual Grant Proceeds 4,011,917$ 2,885,571$ 458,044$ 782,855$ Program Income - 347 - 512,397 Investment Income - - - 633 Total Revenue 4,011,917 2,885,918 458,044 1,295,885 Development Activities 3,505,000 2,653,385 290,500 426,535 Administration 341,622 128,520 126,635 383,791 Transfer to Debt Service 3,905 - 4,046 6,265 Transfer to Insurance 16,390 16,390 6,863 4,015 Transfer to General Fund 145,000 87,624 30,000 51,114 Total Expenditures 4,011,917 2,885,918 458,044 871,720 Net Surplus (Deficit) -$ 0$ -$ 424,165$ Beginning Fund Balance - - Ending Fund Balance 0$ 424,165$ City of Evanston Neighborhood Stabilization Fund As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual State Allotment 2,125,000$ 2,118,506$ 1,750,000$ 1,095,958$ Grant Revenue -$ -$ -$ 322,396$ Investment Earnings 2,000 482 500 164 Miscellaneous Income - - - - Total Revenue 2,127,000 2,118,988 1,750,500 1,418,518 Street Resurfacing 1,400,000 972,788 1,400,000 476,115 Transfer to General Fund - Staff Engineering 133,000 133,000 133,000 77,583 Transfer to General Fund - Street Maintenance 700,000 700,000 700,000 408,334 Total Expenditures 2,233,000 1,805,788 2,233,000 962,031 Net Surplus (Deficit)(106,000)$ 313,200$ (482,500)$ 456,487$ Beginning Fund Balance 999,368 1,312,568 Ending Fund Balance 1,312,568$ 1,769,055$ City of Evanston Motor Fuel Fund As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual Landline Surcharge Revenue 617,400$ 549,934$ 529,200$ 340,976$ Wireless Surcharge Revenue 416,160 454,019 428,400 170,714 Interest Income 1,000 215 1,000 52 Grants 102,078 Miscellaneous Revenue - - - 435 Total Revenue 1,034,560 1,004,169 958,600 614,255 Operating Expense 891,122 785,259 935,767 516,692 Transfer to General Fund 125,950 125,950 125,950 73,471 Transfer to Insurance Fund 98,993 98,993 88,858 10,178 Transfer to Debt Service Fund 11,215 11,215 11,622 6,780 Capital Replacement 120,000 26,680 250,000 157,547 Total Expenditures 1,247,280 1,048,097 1,412,197 764,667 Net Surplus (Deficit)(212,720)$ (43,928)$ (453,597)$ (150,412)$ Beginning Fund Balance 1,264,807 1,220,879 Ending Fund Balance 1,220,879$ 1,070,466$ City of Evanston E911 Fund As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual Property Tax Revenue 370,000$ 337,668$ 370,000$ 206,776$ Investment Income - - - - Total Revenues 370,000 337,668 370,000 206,776 Professional Fees (Evmark)370,000 370,000 370,000 160,000 Total Expenditures 370,000 370,000 370,000 160,000 Net Surplus (Deficit)-$ (32,332)$ -$ 46,776$ Beginning Fund Balance (117,003) (149,335) Ending Fund Balance (149,335)$ (102,559)$ City of Evanston Special Service Area #4 Fund As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual Intergovernmental/Entitlement 1,540,000$ $ 1,665,720 1,500,000$ $ 753,894 Funds Reallocated from Prior Years 33,100 - 168,088 - Program Income 352,000 14,412 70,000 12,761 Miscellaneous - - - 60 Total Revenues 1,925,100 1,680,132 1,738,088 766,715 CDBG Administration/Planning 195,522 239,602 300,000 201,253 Development Activities 612,500 293,045 456,288 10,313 Capital Projects 494,800 493,581 410,800 67,680 Transfers to Debt Service - 2,928 - 1,770 Transfers to General Fund 781,278 650,976 571,000 377,560 Total Expenditures 2,084,100 1,680,132 1,738,088 658,576 Net Surplus (Deficit)(159,000)$ -$ -$ 108,139$ Beginning Fund Balance 12,799 12,799 Ending Fund Balance 12,799$ 120,938$ City of Evanston CDBG Fund As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual Intergovernmental Revenue -$ 205,904$ 50,000$ 42,527$ Program Income 9,000 3,554 10,000 31,446 Interest Income - - 100 - Total Revenues 9,000 209,458 60,100 73,973 Program Expenses 20,000 - 20,000 105,509 Total Expenditures 20,000 - 20,000 105,509 Net Surplus (Deficit) (11,000)$ 209,458$ 40,100$ (31,536)$ Beginning Fund Balance 2,144,813 2,354,271 Ending Fund Balance 2,354,271$ 2,322,735$ City of Evanston CDBG Loan Fund As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual Hotel Tax 1,600,000$ 1,554,281$ 1,500,000$ 1,113,440$ Amusement Tax 300,000 275,646 300,000 204,616 Howard-Ridge Loan Repayment 48,500 48,500 45,500 26,542 Grants - 999,000 1,000,000 - Investment Income 800 922 800 2,803 Total Revenues 1,949,300 2,878,349 2,846,300 1,347,400 Economic Development Activities 1,830,209 983,057 1,760,889 487,981 Other Charges - Gigabit Challenge - - 1,000,000 24,718 Capital Projects 3,500 4,600 - Transfer to Debt Service 13,771 13,771 14,271 8,325 Transfer to Insurance 67,416 67,416 66,546 38,819 Transfers to General Fund 452,707 452,707 452,707 264,079 Total Expenditures 2,367,603 1,521,551 3,294,413 823,921 Net Surplus (Deficit)(418,303)$ 1,356,798$ (448,113)$ 523,479$ Beginning Fund Balance 2,150,404 3,507,202 Ending Fund Balance 3,507,202$ 4,030,681$ City of Evanston Economic Development Fund As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual Taxes 20,000$ 20,000$ 20,000$ -$ Interest Income - - - - Total Revenues 20,000 20,000 20,000 - Program Expenses - - 50,000 - Transfers to Other Funds - - - - Total Expenditures - - 50,000 - Net Surplus (Deficit)20,000$ 20,000$ (30,000)$ -$ Beginning Fund Balance 129,915 149,915 Ending Fund Balance 149,915$ 149,915$ City of Evanston Neighborhood Improvement Fund As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual Intergovernmental /Entitlement 797,400$ 703,935$ 674,500$ 426,031$ Interest Income - - - 46 Program Income - 6,693 - 15,974 Total Revenues 797,400 710,628 674,500 442,051 Home Administration/Planning 4,000 - 27,836 13,390 Development Activities 765,000 8,775 650,000 437,465 Transfers to General Fund 28,400 65,700 22,500 - Total Expenditures 797,400 74,475 700,336 450,855 Net Surplus (Deficit) -$ 636,153$ (25,836)$ (8,804)$ Beginning Fund Balance 3,306,375 3,942,528 Ending Fund Balance 3,942,528$ 3,933,724$ City of Evanston Home Fund As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual Developer Contributions 155,000 290,000 155,000 113,750 Rehab Repayments - 11,188 - 4,583 Interest Income 228 198 150 231 Miscellaneous - - - 11,338 Total Revenues 155,228 301,386 155,150 129,903 Housing - Buildings 227,800 30,692 200,000 - Down Payment Assistance - - - - Transfers to General Fund 23,990 23,990 13,990 8,161 Miscellaneous 46,000 31,752 50,000 30,375 Total Expenditures 297,790 86,434 263,990 38,536 Net Surplus (Deficit)(142,562)$ 214,952$ (108,840)$ 91,367$ Beginning Fund Balance 2,236,126 2,451,078 Ending Fund Balance 2,451,078$ 2,542,445$ City of Evanston Affordable Housing Fund As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual Net Property Tax Increment 4,600,000$ 4,488,658$ 3,700,000$ 3,558,130$ Interest Income 25,000 13,072 10,000 6,636 Total Revenue 4,625,000 4,501,730 3,710,000 3,564,766 Series 1997 Principal (refunded by 1999 & 2008D) 425,000 425,000 455,000 - Series 1997 Interest (refunded by 1999 and 2008D) 78,376 78,375 55,000 27,500 Contributions to Other Agencies - - - - Economic Development Projects 1,250,000 128,999 1,250,000 24,668 Capital Improvements 2,836,000 2,158,380 722,486 - Contractual Services 145,000 2,489 250,000 Transfer to Parking Fund (Sherman) 3,631,350 3,631,350 2,925,296 1,706,423 Transfer to General Fund 331,000 331,000 331,000 193,083 Total Expenditures 8,696,726 6,755,593 5,988,782 1,951,673 Net Surplus (Deficit) (4,071,726)$ (2,253,863)$ (2,278,782)$ 1,613,093$ Beginning Fund Balance 7,291,304 5,037,441 Ending Fund Balance 5,037,441$ 6,650,534$ City of Evanston Washington National TIF Fund As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual Net Property Taxes 448,875$ 460,062$ 397,800$ 319,099$ Interest Income - 585 - - Total Revenue 448,875 460,647 397,800 319,099 Series 2012A Bonds Principal 340,000 340,000 390,000 - Series 2012A Bonds Interest 78,816 78,816 46,605 31,025 General Management Support - - - - Total Expenditures 418,816 418,816 436,605 31,025 Net Surplus (Deficit)30,059$ 41,831$ (38,805)$ 288,074$ Beginning Fund Balance 433,054 474,885 Ending Fund Balance 474,885$ 762,959$ City of Evanston Special Service Area #5 As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual Net Property Tax Increment 1,100,000$ 1,122,248$ 1,100,000$ 682,779$ Interest Income 10,000 14,087 10,000 8,597 Total Revenue 1,110,000 1,136,335 1,110,000 691,376 1994 & 1996 Bonds Principal (refunded by 1999 and 2008D bonds)645,000 645,000 685,000 1994 & 1996 Bonds Interest (refunded by 1999 and 2008D bonds)75,611 75,611 39,088 19,544 Surplus Distribution 1,000,000 1,000,000 - 1,000,000 Capital Projects 1,400,000 150,000 500,000 Other Expenses 500,000 9,915 - 1,486 Economic Development - - 2,500,000 Operating Transfer to General Fund 144,400 144,400 144,400 84,233 Total Expenditures 3,765,011 2,024,926 3,868,488 1,105,263 Net Surplus (Deficit)(2,655,011)$ (888,591)$ (2,758,488)$ (413,887)$ Beginning Fund Balance 4,245,639 3,357,048 Ending Fund Balance 3,357,048$ 2,943,161$ City of Evanston SW II TIF (Howard Hartrey) As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual Net Property Tax Increment 465,000$ 492,410$ 485,000$ 590,598$ Interest Income 100 2 1,000 6 Total Revenue 465,100 492,412 486,000 590,604 Economic Development Activities - 459 748,439 Capital Improvement Projects 580,000 422,675 - Operating Transfer to General Fund 29,500 29,500 29,500 17,208 Total Expenditures 609,500 452,634 777,939 17,208 Net Surplus (Deficit)(144,400)$ 39,778$ (291,939)$ 573,396$ Beginning Fund Balance 304,939 344,717 Ending Fund Balance 344,717$ 918,113$ City of Evanston Southwest TIF As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual Net Property Tax- Current 11,798,019$ 11,864,571$ 10,879,993$ 7,833,596$ Special Assessment Levy - - 169,848 - Bond Proceeds/Premium/ Discounts - 23,281,822 - - Transfer from Other Funds - IMRF- 783,004 783,004 141,125 473,335 Miscellaneous Revenue - 33,510 - - Interest Income 1,500 5,356 1,500 5,181 Transfer from General Fund - 1,000,000 1,279,306 355,250 Transfer from Sewer Fund 190,210 190,210 207,284 120,916 Transfer from Special Assessment Fund 317,660 317,660 169,848 99,078 Total Revenue 13,090,393 37,476,133 12,848,904 8,887,356 Series 2004- Principal 775,000 9,786,794 - - Series 2004- Interest 478,400 478,400 - - Series 2004 B- Principal 595,000 2,830,000 - - Series 2004 B- Interest 130,439 130,439 - - Series 2005- Principal 1,095,000 12,465,536 - - Series 2005- Interest 664,000 664,000 - - Series 2006- Principal 85,000 85,000 185,000 - Series 2006- Interest 448,302 448,302 444,776 222,388 Series 2006 B Bonds- Principal 35,000 35,000 1,130,000 55,000 Series 2006 B Bonds- Interest 603,426 603,426 600,526 601,626 Series 2007 - Principal 965,000 965,000 1,909,709 - Series 2007 - Interest 684,458 684,456 569,684 284,842 Series 2008A - Principal 300,000 300,000 300,000 - Series 2008A - Interest 125,975 125,975 116,225 58,113 Series 2008C - Principal 362,900 362,900 378,180 - Series 2008C - Interest 376,308 376,308 364,514 182,257 Series 2008D - Principal 1,410,000 1,410,000 565,600 - Series 2008D - Interest 36,690 36,690 15,362 7,681 Series 2010 A - Principal DSF 305,000 305,000 305,000 - Series 2010 A - Interest DSF 179,338 179,338 173,238 86,619 Series 2010 B - Principal DSF 647,358 647,358 684,946 - Series 2010 B - Interest DSF 135,508 135,509 126,446 63,223 Series 2011 A - Principal DSF 1,234,836 1,234,836 1,250,432 - Series 2011 A - Interest DSF 451,586 451,586 426,890 213,445 Series 2012 A - Interest DSF 955,000 995,000 1,025,000 113,944 Series 2012 A - Principal DSF 357,706 347,766 243,332 - Series 2013 A - Principal DSF 505,055 - Series 2013 A - Interest DSF 1,601,006 309,971 Series 2013 B - Principal DSF 586,498 - Series 2013 B - Interest DSF 95,000 95,000 - 302,022 Series 2004- Interest SAF 13,650 13,650 - - Series 2005- Principal SAF 20,000 350,000 - - Series 2005- Interest SAF 17,500 17,500 - - Series 2006- Principal SAF 50,000 50,000 50,000 - Series 2006- Interest SAF 8,526 8,526 6,450 3,225 Series 2007 - Principal SAF 35,000 35,000 40,000 - Series 2007 - Interest SAF 33,920 33,920 31,994 15,997 Series 2008C - Principal SAF 19,000 19,000 19,800 - Series 2008C - Interest SAF 19,702 19,702 19,084 9,542 Series 2013 A - Principal SAF 20,000 - Series 2013 A - Interest SAF 8,867 5,442 Series 2013 B - Principal SAF 120,000 - Series 2013 B - Interest SAF 23,500 11,750 General Management and Support 5,000 - 1,000 - Bond Issuance Costs 60,000 143,063 75,000 - Net of Transfers - - - - Fiscal Agent Fees 10,000 126,610 10,000 24,345 Total Expenditures 13,824,528 36,996,590 13,933,114 2,571,431 Net Surplus (Deficit)(734,135)$ 479,543$ (1,084,210)$ 6,315,926$ Beginning Fund Balance 2,896,148 3,375,691 Ending Fund Balance 3,375,691$ 9,691,617$ City of Evanston Debt Service Fund As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual Net Property Tax Increment 500,000$ 194,881$ 350,000$ 408,632$ Interest Income 400 344 400 12 Miscellaneous - 33,014 - 29,117 Total Revenue 500,400 228,239 350,400 437,760 Economic Dev. Projects - - - 87,402 Debt Service - Interest - 592 - 332 Capital Improvements 800,000 219,785 - - Developer Agreement Payments 610,000 505,855 300,000 240,423 Repayments to Econ. Dev. Fund 48,500 48,500 45,500 26,542 Transfers to General Fund 120,400 120,400 60,000 35,000 Total Expenditures 2,037,736 895,132 405,500 389,699 Net Surplus (Deficit)(1,537,336)$ (666,893)$ (55,100)$ 48,061$ Beginning Fund Balance 1,055,510 388,617 Ending Fund Balance 388,617$ 436,678$ City of Evanston Howard Ridge TIF As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual Net Property Tax Increment 300,000$ 46,252$ 40,000$ -$ Bond Proceeds 3,400,000 - - - Interest Income 1,000 167 100 52 Total Revenue 3,701,000 46,419 40,100 52 Economic Development Projects 650,000 - 75,000 - Other Charges 1,600,000 135,353 20,000 - Debt Service - Interest 40,000 7,274 10,000 4,085 Transfers to General Fund 60,000 60,000 60,000 35,000 Capital Projects 1,285,000 179,000 - - Total Expenditures 3,635,000 381,627 165,000 39,085 Net Surplus (Deficit)66,000$ (335,208)$ (124,900)$ (39,033)$ Beginning Fund Balance 872,847 537,639 Ending Fund Balance 537,639$ 498,606$ City of Evanston West Evanston TIF As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual Net Property Tax Increment 100,000$ -$ -$ -$ Bond Proceeds 650,000 - - - Interest Income - - - - Total Revenue 750,000 - - - Economic Development Projects 650,000 - - - Total Expenditures 650,000 - - - Net Surplus (Deficit)100,000$ -$ -$ -$ Beginning Fund Balance - - Ending Fund Balance -$ -$ City of Evanston Dempster-Dodge TIF As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual Bond Proceeds 8,339,988$ 8,538,259$ 8,331,458$ Grants 1,675,000 882,160 5,382,638 487,563 Reimbursements - - Private Contributions 510,000 - 708,000 73,891 Parking Fund Loan for Financial System 596,000 - 100,000 General Fund Allocation - - 936,500 546,292 Miscellaneous - 53,986 - Interest Income 10,000 18,562 10,000 6,635 Total Revenue 11,130,988 9,492,967 15,468,596 1,114,381 Capital Outlay (includes prior year rollovers) 13,100,351 6,119,879 17,935,016 1,536,268 Interfund Transfers Out 475,000 475,000 475,000 277,083 Total Expenditures 13,575,351 6,594,879 18,410,016 1,813,351 Net Surplus (Deficit)(2,444,363)$ 2,898,088$ (2,941,420)$ (698,969)$ Beginning Fund Balance 3,401,911 6,299,999 Ending Fund Balance 6,299,999$ 5,601,030$ City of Evanston Capital Improvement Fund As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual Special Assessments Collected 300,000$ 274,848$ 230,000$ 106,218$ Bond Proceeds 250,000 241,906 250,000 Investment Income 10,000 1,982 1,200 1,569 Total Revenue 560,000 518,736 481,200 107,787 Transfer to Debt Service Fund 317,660 317,660 169,848 99,078 General Management & Support - - 1,000 500 Capital Outlay 361,000 33,976 500,000 - Total Expenditures 678,660 351,636 670,848 99,578 Net Surplus (Deficit)(118,660)$ 167,100$ (189,648)$ 8,209$ Beginning Fund Balance 1,905,315 2,072,415 Ending Fund Balance 2,072,415$ 2,080,624$ City of Evanston Special Assessment Fund As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual Parking Lots & Meters Operations 3,070,000$ 2,443,331$ 3,070,000$ 1,764,241$ Church Street Garage Operations 716,348 618,034 716,348 380,618 Maple Avenue Garage Operations 1,204,200 1,140,191 1,204,200 776739 Sherman Avenue Garage Operations 1,417,275 1,600,383 1,417,275 860,932 Washington National TIF Interfund Transfers-In 3,631,350 3,631,350 2,925,296 1,706,423 Interest Income 15,070 11,892 15,070 15,070 Miscellaneous Revenue 11,400 20,481 11,400 - Reserve for Future Repairs (Contra Depreciation) 2,034,004 432,655 2,034,004 - Total Revenue 12,099,647 9,898,317 11,393,593 5,504,022 7005 - Parking System Administration 784,607 804,417 976,360 921,724 7015 - Parking Lots and Meters 829,052 760,432 972,266 673,766 7025 - Church Street Self Park 607,955 414,444 624,855 177,569 7030 - Church Street Debt Payments 171,250 41,846 171,250 17,050 7036 - Sherman Avenue Garage 5,750,270 5,134,149 5,047,016 815,838 7037 - Maple Avenue Garage 1,611,920 861,836 1,654,244 375,759 7039 - Parking Debt 27,461 27,461 27,461 2,218 Transfer to Insurance Fund 490,236 490,236 319,648 186,462 Transfer to General Fund 644,242 644,242 869,242 507,058 Transfer to Fleet 21,991 21,992 21,991 37,699 Transfer to Equipment Replacement 30,000 30,000 30,000 51,429 Loans to Other Funds 2,796,000 - - - Capital Outlay - - - - Capital Improvements 3,455,000 1,896,659 5,180,000 - Total Expenditures 17,219,984 11,127,714 15,894,333 3,766,571 Net Surplus (Deficit)(5,120,337)$ (1,229,397)$ (4,500,740)$ 1,737,451$ Further Operating Expense Breakdown: 7015 Parking Meter Activities 762,846 760,432 935,614 673,766 7015 Parking Meter Depreciation 36,652 - 36,652 - SUBTOTAL 799,498 760,432 972,266 673,766 7025- Church Garage Activities 494,156 414,444 444,927 177,569 7025- Church Garage Depreciation 179,928 - 179,928 - SUBTOTAL 674,084 414,444 624,855 177,569 7036 Sherman Garage Activities 1,199,756 1,884,149 468,766 815,838 7036 Debt Service Payments 3,250,300 3,250,000 3,703,600 - 7036 Reserve (Depreciation)874,650 - 874,650 - SUBTOTAL 5,324,706 5,134,149 5,047,016 815,838 7037 Maple Garage Activities 1,013,991 861,836 988,046 375,759 7037 Debt Service Payments - - - - 7037 Reserve (Depreciation)666,198 - 666,198 - SUBTOTAL 1,680,189 861,836 1,654,244 375,759 Beginning Unrestricted Fund Balance 14,418,330 13,602,819 Reclassification to Fund Balance to Capital Assets 413,886 Ending Unrestricted Fund Balance 13,602,819$ 15,340,270$ City of Evanston Parking Fund As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual Evanston 5,684,000$ 5,947,632$ 6,252,400$ 3,778,310$ Skokie 2,856,000 2,772,424 2,913,000 1,886,927 Northwest Commission 4,517,000 5,183,425 4,653,000 3,114,422 Cross Connection Control Fees 100,500 94,470 95,000 116,865 Investment Earnings 2,500 20,164 2,500 16,156 Debt Proceeds 2,630,700 2,043,779 4,000,000 Debt Proceeds (zero interest)1,370,000 - 2,000,000 Fees and Merchandise Sales 40,000 94,971 45,000 114,660 Fees and Outside Work 80,000 188,610 70,000 78,602 Grants - 78,792 - 14,181 Insurance Reimbursements - - - Phosphate Sales 66,000 48,114 69,000 26,778 Property Sales and Rentals 213,300 235,936 227,316 55,813 Misc Revenue - 92,165 - 4,412 Total Revenue 17,560,000 16,800,482 20,327,216 9,207,125 General Support 990,583 960,028 933,989 548,621 Pumping 2,333,247 2,226,781 2,355,718 1,055,319 Filtration 2,635,539 2,435,092 2,740,856 1,433,252 Distribution 1,424,324 1,389,136 1,425,352 821,617 Meter Maintenance 309,163 249,474 300,760 160,423 Other Operating Expenses 478,592 994,606 491,700 140,460 Debt Service 864,233 810,068 1,297,703 495,511 Debt Service - IEPA Loan 3382 67,506 67,504 67,506 33,752 Capital Outlay 248,500 1,236,881 368,100 70,311 Capital Improvements 8,065,700 4,198,326 10,170,000 1,334,214 Interfund Transfers Out - General Fund 3,356,300 3,356,300 3,369,559 1,965,576 Interfund Transfers Out - Insurance Fund 468,492 468,492 468,492 273,288 Total Expense 21,242,179 18,392,688 23,989,735 8,332,344 Net Surplus (Deficit)(3,682,179)$ (1,592,206)$ (3,662,519)$ 874,782$ Beginning Unrestricted Fund Balance 9,192,655 8,590,091 Reclassification to Fund Balance from Capital Assets 989,642 Ending Unrestricted Fund Balance 8,590,091$ 9,464,873$ City of Evanston Water Fund As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual Operations 12,908,000$ 13,494,318$ 12,922,700$ 7,739,708$ Debt Proceeds 4,000,000 1,851,827 - - Debt Proceeds - 2012 IEPA Loan 3,100,000 2,523,969 2,190,000 292,451 Investment Earnings 1,000 1,270 1,000 1,294 Miscellaneous 18,865 15,881 4,165 - Grant Revenue - 860,353 - - Total Revenue 20,027,865 18,747,618 15,117,865 8,033,453 Sewer Operations 2,134,549 2,026,860 2,260,545 1,237,306 Other Operating Expenses 43,300 10,900 129,500 2,879 Interfund Transfers Out - General Fund 142,200 142,200 145,044 84,609 Interfund Transfers Out - Insurance Fund 269,988 269,988 269,988 157,493 Transfer to Debt Service 190,211 190,210 207,284 120,916 Capital Outlay 20,600 13,714 47,500 41,040 Depreciation - 4,570,214 - Capital Improvement Account 4,922,500 - 3,225,000 859,416 Debt Service 11,542,740 11,711,077 9,994,259 5,085,240 Total Expenses 19,266,088 18,935,163 16,279,120 7,588,899 Net Surplus (Deficit)761,777$ (187,545)$ (1,161,255)$ 444,554$ Beginning Unrestricted Fund Balance 4,199,578 4,574,996 Reclassification to Fund Balance to Capital Assets 562,963 Ending Unrestricted Fund Balance 4,574,996$ 5,019,550$ City of Evanston Sewer Fund As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual Transfer from General Fund 1,245,967$ 1,245,967$ 1,055,967$ 615,981$ Solid Waste Franchise Fees 175,000 199,980 175,000 82,734 SWANCC Recycling Incentive 140,000 30,467 25,000 4,981 Recycling Service Charge 2,954,033 3,013,668 3,334,033 2,008,726 Sanitation Service Charge Penalty 30,000 44,099 45,000 42,447 Special Pickup Fees 100,000 86,804 100,000 32,772 Trash Cart Sales 15,000 27,697 15,000 9,976 Investment Income - 20 - Yard Waste Fees 350,000 248,077 220,000 41,948 Total Revenue 5,010,000 4,896,779 4,970,000 2,839,564 Refuse Collection & Disposal 3,259,574 2,882,420 3,372,698 1,693,075 Residential Recycling Collection 1,254,398 1,223,782 1,186,134 735,051 Yard Waste Collection 750,250 626,253 750,250 294,775 Total Expense 5,264,222 4,732,455 5,309,082 2,722,901 Net Surplus (Deficit)(254,222)$ 164,324$ (339,082)$ 116,663 Beginning Unrestricted Fund Balance (1,447,884) (1,283,560) Ending Unrestricted Fund Balance (1,283,560)$ (1,166,897) City of Evanston Solid Waste As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual General Fund 2,507,356$ 3,107,358$ 2,507,356$ 1,462,626$ Library Fund 2,381 2,381 2,381 1,389 Parking Fund 21,992 21,992 21,992 12,829 Water Fund 122,751 122,751 122,751 71,605 Sewer Fund 177,729 177,729 177,729 103,675 Solid Waste Fund 298,071 298,071 298,071 173,875 Damage to City Property 24,789 - 24,789 - Miscellaneous Revenue 10,000 46,349 10,000 28,692 Interest Income 1,000 - 1,000 - Total Revenues 3,166,069 3,776,631 3,166,069 1,854,690 General Support 292,007 271,772 293,619 160,359 Major Maintenance 3,217,058 3,287,552 3,284,528 1,734,171 Total Expenditures 3,509,065 3,559,324 3,578,147 1,894,530 Net Surplus (Deficit)(342,996)$ 217,307$ (412,078)$ (39,840)$ Beginning Fund Balance (107,097) 110,566 Reclassification from Fund Balance to Capital Assets 356 Ending Fund Balance 110,566$ 70,726$ City of Evanston Fleet Maintenance Fund As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual General Fund 1,242,590$ 1,242,590$ 1,242,590$ 724,844$ Library Fund 1,700 1,700 1,700 992 Parking Fund 30,000 30,000 30,000 17,500 Solid Waste Fund 177,131 177,131 177,131 103,326 Bond Proceeds - - 1,000,000 - Sale of Surplus Property 210,217 131,072 210,217 34,511 Total Revenues 1,661,638 1,582,493 2,661,638 881,173 Capital Outlay 2,400,000 1,625,725 2,494,000 328,950 Carryover - - 200,000 - Depreciation - - Capital Leases 50,000 - 50,000 24,997 Total Expenditures 2,450,000 1,625,725 2,744,000 353,947 Net Surplus (Deficit)(788,362)$ (43,232)$ (82,362)$ 527,226$ Beginning Fund Balance 1,500,482$ 588,983$ Reclassification from Capital Assets to Fund Balance (868,267)$ Ending Fund Balance 588,983$ 1,116,209$ City of Evanston Equipment Replacement Fund As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual General Admin Contribution- General 121,204$ 121,204.00$ 121,204$ 70,702$ General Admin Contribution- E911 930 930 930 543 General Admin Contribution- CDBG 930 930 930 543 General Admin Contribution- E.D.930 930 930 543 General Admin Contribution- Parking 17,032 17,032 17,032 9,935 General Admin Contribution- Water Fund 24,962 24,962 24,962 14,561 General Admin Contribution- Sewer Fund 14,385 14,385 14,385 8,391 Liability/Property Contribution- General 909,150 909,150 909,150 530,338 Liability/Property Contribution- E911 6,972 6,972 6,972 4,067 Liability/Property Contribution- CDBG 6,972 6,972 6,972 4,067 Liability/Property Contribution- E.D. 6,972 6,972 6,972 4,067 Liability/Property Contribution- Parking 127,731 127,731 127,731 74,510 Liability/Property Contribution- Water Fund 187,209 187,209 187,209 109,205 Liability/Property Contribution- Sewer Fund 107,887 107,887 107,887 62,934 Workers' Comp Contribution- General 1,244,860 1,244,860 1,244,860 726,170 Workers' Comp Contribution- Library Fund 5,898 5,898 40,000 23,333 Workers' Comp Contribution- E911 9,546 9,546 9,546 5568.5 Workers' Comp Contribution- CDBG 9,546 9,546 9,546 5568.5 Workers' Comp Contribution- E.D. 9,546 9,546 9,546 5568.5 Workers' Comp Contribution- Parking 174,886 174,886 174,886 102,017 Workers' Comp Contribution- Water Fund 256,322 256,322 256,322 149,521 Workers' Comp Contribution- Sewer Fund 147,716 147,716 147,716 86,168 Subrogation Proceeds 83,300 155,102 100,000 48,373 Yearend Transfer from General Fund - 874,289 - - Transfer from General Fund - Casualty Loss Acct - - - - Investment Income 41,650 212 1,000 46 Workers Comp & Liability - Subtotal 3,516,536 4,421,189 3,526,688 2,046,738 Health Insurance Chargebacks- General 8,232,350 8,262,909 8,780,657 5,122,051 Health Insurance Chargebacks - Library 318,681 318,681 366,065 213,538 Health Insurance Chargebacks - NSP2 16,390 16,390 6,863 4,003 Health Insurance Chargebacks- E911 81,545 81,545 71,410 41,656 Health Insurance Chargebacks- CDBG 12,586 12,586 31,521 18,387 Health Insurance Chargebacks- E.D. Fund 56,081 49,968 49,098 28,641 Health Insurance Chargebacks- Home Fund - - 2,735 1,596 Health Insurance Chargebacks- Parking 170,588 170,588 171,325 99940 Health Insurance Chargebacks- Water 596,392 596,392 616,227 359,466 Health Insurance Chargebacks- Sewer 168,030 168,030 183,218 106,877 Health Insurance Chargebacks - Solid Waste 114,220 114,220 106,846 62,327 Health Insurance Chargebacks- Fleet 183,414 183,414 202,427 118,082 Retiree Health Insurance Contributions 1,684,894 1,688,954 1,970,647 877,320 Employee Health Insurance Contributions 1,760,276 1,489,664 1,706,017 802,085 SWANNC-Health Insurance Contributions - - - 44,899 One Time IPBC Distribution 300,000 300,000 300,000 675,000 Health & Life insurance - Subtotal 13,695,447 13,453,341 14,565,056 8,575,866 Total Revenues 17,211,983 17,874,530 18,091,744 10,622,604 City of Evanston Insurance Fund As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual City of Evanston Insurance Fund As of July 31, 2014 General Administration & Support 294,093 286,369 409,548 166,660 Auditing 25,000 - - - Liability/Property Insurance Premiums 470,000 455,514 470,000 490,744 Liability Legal Fees 350,000 460,204 350,000 240,434 Liability Settlement Payments 400,000 471,052 400,000 391,316 Transfer - to ERI Debt Service 8,325 8,325 8,627 5,032 Workers' Comp Insurance Premiums 114,400 111,111 114,400 118,530 Workers' Comp Legal Fees 80,500 38,694 80,500 28,849 Workers' Comp Medical Payments 800,000 493,886 600,000 339,579 Workers' Comp Settlement Payments 1,100,000 899,625 1,100,000 363,966 Workers' Comp TPA Pymts (non specific)145,000 154,244 125,000 25,375 Workers' Comp TTD Pymts (non sworn)- - - 56,858 Workers' Comp & Liability - Subtotal 3,787,318 3,379,024 3,658,075 2,227,342 General Administration & Support 94,093 87,437 99,805 58,490 Health Insurance Premiums 13,458,615 13,183,406 14,217,604 7,873,912 Health Insurance Opt Out Payments 84,000 45,133 91,800 11,578 Health & Life Insurance - Subtotal 13,636,708 13,315,976 14,409,209 7,943,979 Total Expenditures 17,424,026 16,695,000 18,067,284 10,171,321 Net Surplus (Deficit)(212,043)$ 1,179,530$ 24,460$ 451,284$ Beginning Unrestricted Fund Balance (7,376,499) (3,727,662) Adjustment to GAAP Basis of Accounting 2,469,307 Ending Unrestricted Fund Balance (3,727,662)$ (3,276,378)$ FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual Property Taxes 6,061,575$ 6,049,233$ 6,061,575$ 4,273,088$ Personal Property Repl Tax 280,000 280,000 280,000 279,696 Interest on Investment 800,000 1,564,893 850,000 1,261 Participant Contributions 922,500 975,932 950,000 519,711 Unrealized Gain - 5,233,195 - 5,000 Miscellaneous - 150 - - Total Revenue 8,064,075 14,103,403 8,141,575 5,078,756 Administrative Expenses 154,000 271,223 154,000 25,486 Legal Fees 50,000 - 50,000 - Retiree Pensions 4,841,000 4,871,953 4,995,500 3,064,928 Widows' Pensions 1,090,000 1,053,398 1,071,200 625,509 Disability Pensions 1,350,000 1,304,970 1,358,125 748,264 QUILDRO 75,000 90,364 90,000 55,899 Reserve for Future Payments - - - - Total Expenditures 7,560,000 7,591,908 7,718,825 4,520,086 Net Surplus (Deficit)504,075$ 6,511,495$ 422,750$ 558,669$ Beg Net Assets held in Trust 58,463,916 58,463,916 65,024,941 65,024,941 Property Tax Adjustment for GAAP Basis 49,530 End Net Assets held in Trust 58,967,991$ 65,024,941$ 65,447,691$ 65,583,610$ City of Evanston Fire Pension Fund As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual Property Taxes 8,069,325$ 8,077,915$ 8,069,325$ 5,691,456$ Personal Property Repl Tax 325,000 325,000 325,000 279,696 Interest Income 2,625,000 3,277,547 2,800,000 1,066,910 Participant Contributions 1,383,750 1,759,216 1,423,000 922,557 Miscellaneous - - - - Unrealized Gain / (Loss) - 6,375,354 - - Total Revenue 12,403,075 19,815,032 12,617,325 7,960,619 Administrative Expenses 250,000 264,528 250,000 163,770 Retiree Pensions 7,500,769 7,787,104 8,056,000 4,754,447 Widow Pensions 868,000 857,302 875,500 514,263 Disability Pensions 700,000 662,888 700,000 375,929 Separation Refunds 150,000 109,252 275,000 2,831 QUILDRO 18,000 21,084 18,000 12,668 Reserve for Future Payments - - - - Total Expenditures 9,486,769 9,702,158 10,174,500 5,823,909 Net Surplus (Deficit)2,916,306$ 10,112,874$ 2,442,825$ 2,136,710$ Beg Net Assets held in Trust 80,589,961 80,589,961 90,763,143 90,763,143 Property Tax Adjustment for GAAP Basis 60,308 End Net Assets held in Trust 83,506,267$ 90,763,143$ 93,205,968$ 92,899,853$ City of Evanston Police Pension Fund As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual Revenue By Source Allocation - Property Taxes 4,253,214$ 4,165,513$ 5,032,097$ 3,641,041$ Library Fines & Fees 185,000 169,583 164,000 89,572 Library Material Replacement 12,500 12,484 14,000 7,514 Copy Machine Charges 20,000 18,814 21,200 9,906 Meeting Room Fees 10,000 12,397 10,400 10,452 Non-resident Cards 1,690 1,565 1,040 260 North Branch Rental Income 59,660 58,697 60,000 16,578 State Per Capita Grant 76,300 103,995 94,177 - Personal Property Repl. Tax 50,200 50,200 50,200 - Video Rentals - - - - Book Sales 60,000 56,140 65,000 24,853 Merchandise Sale - 55 Fund for Excellence 245,000 127,433 125,000 28,704 Grants and Donations - 116,545 68,840 Transfer from Economic Development - 9,900 - - Miscellaneous - 3,854 - 1,587 Transfer from Endowment 131,250 131,249 159,315 159,315 Total Revenues 5,104,814 4,921,824 5,912,974 4,058,676 Expenditures Youth Services 891,720 903,873 1,030,009 567,915 Adult Services 1,535,224 1,538,627 1,514,037 857,831 Circulation 612,892 605,865 573,258 309,422 Neighborhood Services 360,757 325,649 456,528 248,632 Technical Services 503,433 431,115 538,879 270,091 Maintenance 507,517 672,615 660,703 361,890 Administration 669,377 678,430 1,103,015 609,789 Library Grants - 35,569 36,545 15,930 Total Expenditures 5,080,920 5,191,743 5,912,974 3,241,499 Net Surplus (Deficit)23,894$ (269,919)$ -$ 817,177$ Beginning Fund Balance 1,101,096 982,764 Adjustment to GAAP Basis of Accounting 151,587 - Ending Fund Balance 982,764 1,799,941 City of Evanston Library Fund As of July 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget YTD Amended Actual Adopted Actual Revenue By Source Net Property Taxes -$ -$ 748,178$ 574,651$ Investment Income - - 1,000 - Total Revenues - - 749,178 574,651 Expenditures Series 2004 - Principal DSF - - 53,430 - Series 2004 - Interest DSF - - 8,454 - Series 2005 - Principal DSF - - 44,918 - Series 2005 - Interest DSF - - 14,089 - Series 2007 - Principal DSF - - 200,291 - Series 2007 - Interest DSF - - 60,496 30,248 Series 2008 - Principal DSF - - 344,400 - Series 2008 - Interest DSF - - 22,100 11,050 Series 2013B - Interest DSF - - - 12,426 Total Expenditures - - 748,178 53,724 Net Surplus (Deficit)-$ -$ 1,000$ 520,927$ Beginning Fund Balance - - Ending Fund Balance - 520,927 City of Evanston Library Debt Fund As of July 31, 2014 January February March April May June July August September October November December 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$ FY 2013 Unreserved Fund Balance 17,412,530$ 18,091,096$ 21,774,085$ 22,459,219$ 23,342,537$ 19,526,063$ 20,250,620$ 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$ FY 2013 Cash Balance 6,624,063$ 7,811,937$ 12,160,633$ 12,969,898$ 12,797,660$ 13,337,226$ 14,279,322$ $- $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 2013 FY 2014 Unreserved Fund Balance FY 2013 Unreserved Fund Balance FY 2014 Cash Balance FY 2013 Cash Balance