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2014.10 October Monthly Report
FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual Actual Tax - Property 12,481,386$ 11,941,575$ 12,271,386$ 21,546$ 12,120,562$ Tax - State Use 1,176,879 1,283,156 1,241,753 107,483 987,308 Tax - Sales Tax - Basic 9,291,000 9,717,393 9,690,000 845,816 7,801,370 Tax - Sales Tax - Home Rule 5,861,800 5,964,747 6,100,000 513,920 4,828,396 Tax - Auto Rental 40,000 43,598 40,000 5,324 39,087 Tax - Athletic Contest 760,000 1,056,355 800,000 - 188,657 Tax - State Income 6,322,645 7,182,793 7,076,170 706,411 6,083,837 Tax - Electric Utility 3,069,806 3,000,629 3,070,000 289,620 2,515,687 Tax - Natural Gas Utility 1,400,000 1,090,915 1,200,000 46,651 1,275,532 Tax - Natural Gas Use - Home Rule 800,000 760,734 800,000 32,731 661,628 Tax - Cigarette 485,000 372,000 300,000 - 132,000 Tax - Evanston Motor Fuel 707,667 634,196 610,000 64,951 613,311 Tax - Liquor 2,350,000 2,261,874 2,375,000 256,141 2,271,239 Tax - Parking 2,200,000 2,418,852 2,350,000 288,341 2,089,488 Tax - Personal Property Replacement 591,600 721,173 598,300 197,605 778,907 Tax - Real Estate Transfer 2,146,300 3,940,899 2,875,000 185,381 2,215,556 Tax - Telecommunications 3,244,500 2,837,899 3,150,000 203,283 2,308,602 License Fees - Vehicles 2,600,000 2,349,686 2,700,000 73,244 607,262 License Fees - Other 1,030,502 1,427,835 937,302 104,593 854,403 Permit Fees - Building 3,020,000 3,951,048 6,142,162 383,220 6,431,767 Permit Fees - Other 1,209,788 1,746,109 1,486,716 122,655 2,068,096 Other Fees 1,559,350 1,152,473 1,356,100 3,351 1,135,020 Fines and Forfeiture Revenue 4,366,022 3,448,523 4,366,022 240,600 2,617,196 Charges for Services Revenue 7,904,198 7,845,651 7,936,754 399,822 6,247,194 Intergovernmental Revenue 786,798 1,425,907 721,272 53,863 954,593 Other Revenue 1,418,443 647,935 1,238,468 58,446 1,627,410 Interfund Transfers In (Other Funds)7,693,367 7,521,427 7,742,893 654,833 6,555,807 Interest Income 6,000 26,907 10,000 542 11,247 Total Revenue 84,523,051 86,772,289 89,185,298 5,860,375 76,021,164 Legislative 657,069 421,198 677,621 58,404 575,389 City Administration 1,582,580 1,818,451 1,941,115 209,324 1,435,178 Law Department 973,254 973,254 1,045,232 88,554 839,816 Administrative Services Department 7,721,650 8,546,089 8,826,606 853,309 6,600,999 Community Development 2,536,250 2,536,209 2,652,887 200,722 2,079,168 Police Department 26,508,585 26,508,583 26,876,444 2,243,845 22,634,016 Fire & Life Safety Services Department 14,142,078 14,142,077 14,072,488 1,150,383 11,867,737 Health Department 2,917,848 3,601,469 3,009,286 199,386 2,494,532 Public Works Department 10,043,463 11,186,023 17,884,613 1,385,608 14,717,708 Parks, Recreation & Community Services 17,616,397 14,744,293 10,483,281 847,285 10,077,446 Transfer to Solid Waste Fund - 1,245,967 936,500 - Transfer to Debt Service Fund 1,000,000 1,000,000 609,000 - 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 7,236,819 73,321,989 Net Surplus (Deficit)(2,276,123)$ (1,051,324)$ 170,225$ (1,376,445)$ 2,699,175$ 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$ 19,062,126$ Note 1: Unrestricted fund balance includes amounts designated for compensated absences and IMRF. City of Evanston General Fund As of October 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual Actual Property Taxes 1,767$ 409,018$ Misc. Revenue - - 11,876 13,992 Transfers from other Funds - - - - 466,269 Total Revenue - - - 13,643 889,279 Administration - - - 12,518 106,582 Client Payments - - - 65,510 469,406 Capital Outlay - - - 769 5,480 Community Sponsored Org - - - - - Total Expenditures - - - 78,797 581,468 Net Surplus (Deficit) -$ -$ -$ (65,154)$ 307,811$ Beginning Fund Balance - - Ending Fund Balance -$ 307,811$ City of Evanston General Assistance Fund As of October 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual Actual Grant Proceeds 4,011,917$ 2,885,571$ 458,044$ -$ 782,855$ Program Income - 347 - - 600,135 Investment Income - - - 45 773 Total Revenue 4,011,917 2,885,918 458,044 45 1,383,762 Development Activities 3,505,000 2,653,385 290,500 4,871 756,795 Administration 341,622 128,520 126,635 6,065 79,209 Transfer to Debt Service 3,905 - 4,046 337 7,277 Transfer to Insurance 16,390 16,390 6,863 609 5,869 Transfer to General Fund 145,000 87,624 30,000 7,302 73,020 Total Expenditures 4,011,917 2,885,918 458,044 18,575 916,300 Net Surplus (Deficit) -$ 0$ -$ (18,530)$ 467,462$ Beginning Fund Balance - - Ending Fund Balance 0$ 467,462$ City of Evanston Neighborhood Stabilization Fund As of October 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual Actual State Allotment 2,125,000$ 2,118,506$ 1,750,000$ 150,038$ 1,518,886$ Grant Revenue -$ -$ -$ 322,396$ Investment Earnings 2,000 482 500 21 224 Miscellaneous Income - - - - - Total Revenue 2,127,000 2,118,988 1,750,500 150,059 1,841,506 Street Resurfacing 1,400,000 972,788 1,400,000 - 860,118 Transfer to General Fund - Staff Engineering 133,000 133,000 133,000 69,417 110,833 Transfer to General Fund - Street Maintenance 700,000 700,000 700,000 - 583,333 Total Expenditures 2,233,000 1,805,788 2,233,000 69,417 1,554,284 Net Surplus (Deficit)(106,000)$ 313,200$ (482,500)$ 80,642$ 287,222$ Beginning Fund Balance 999,368 1,312,568 Ending Fund Balance 1,312,568$ 1,599,790$ City of Evanston Motor Fuel Fund As of October 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual Actual Landline Surcharge Revenue 617,400$ 549,934$ 529,200$ 78,979$ 467,489$ Wireless Surcharge Revenue 416,160 454,019 428,400 170,714 Interest Income 1,000 215 1,000 7 80 Grants - 102,078 Miscellaneous Revenue - - - - 435 Total Revenue 1,034,560 1,004,169 958,600 78,986 740,797 Operating Expense 891,122 785,259 935,767 63,901 699,990 Transfer to General Fund 125,950 125,950 125,950 10,496 104,958 Transfer to Insurance Fund 98,993 98,993 88,858 1,454 14,540 Transfer to Debt Service Fund 11,215 11,215 11,622 969 9,685 Capital Replacement 120,000 26,680 250,000 50,543 215,640 Total Expenditures 1,247,280 1,048,097 1,412,197 127,362 1,044,814 Net Surplus (Deficit)(212,720)$ (43,928)$ (453,597)$ (48,376)$ (304,017)$ Beginning Fund Balance 1,264,807 1,220,879 Ending Fund Balance 1,220,879$ 916,862$ City of Evanston E911 Fund As of October 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual Actual Property Tax Revenue 370,000$ 337,668$ 370,000$ 100$ 311,159$ Investment Income - - - 0 4 Total Revenues 370,000 337,668 370,000 100 311,163 Professional Fees (Evmark)370,000 370,000 370,000 - 240,000 Total Expenditures 370,000 370,000 370,000 - 240,000 Net Surplus (Deficit)-$ (32,332)$ -$ 100$ 71,163$ Beginning Fund Balance (117,003) (149,335) Ending Fund Balance (149,335)$ (78,172)$ City of Evanston Special Service Area #4 Fund As of October 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual Actual Intergovernmental/Entitlement 1,540,000$ $ 1,665,720 1,500,000$ 43,862$ $ 1,075,791 Funds Reallocated from Prior Years 33,100 - 168,088 - Program Income 352,000 14,412 70,000 13,196 Miscellaneous - - - 37 143 Total Revenues 1,925,100 1,680,132 1,738,088 43,899 1,089,130 CDBG Administration/Planning 195,522 239,602 300,000 29,485 304,585 Development Activities 612,500 293,045 456,288 4,885 157,609 Capital Projects 494,800 493,581 410,800 - 583 Transfers to Debt Service - 2,928 - 253 2,529 Transfers to General Fund 781,278 650,976 571,000 54,248 540,304 Total Expenditures 2,084,100 1,680,132 1,738,088 88,871 1,005,610 Net Surplus (Deficit)(159,000)$ -$ -$ (44,972)$ 83,520$ Beginning Fund Balance 12,799 12,799 Ending Fund Balance 12,799$ 96,319$ City of Evanston CDBG Fund As of October 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual Actual Intergovernmental Revenue -$ 205,904$ 50,000$ 1,124$ 163,402$ Program Income 9,000 3,554 10,000 3,168 40,451 Interest Income - - 100 50 100 Total Revenues 9,000 209,458 60,100 4,342 203,953 Program Expenses 20,000 - 20,000 15,237 197,903 Total Expenditures 20,000 - 20,000 15,237 197,903 Net Surplus (Deficit) (11,000)$ 209,458$ 40,100$ (10,896)$ 6,050$ Beginning Fund Balance 2,144,813 2,354,271 Ending Fund Balance 2,354,271$ 2,360,321$ City of Evanston CDBG Loan Fund As of October 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual Actual Hotel Tax 1,600,000$ 1,554,281$ 1,500,000$ 491,690$ 1,605,130$ Amusement Tax 300,000 275,646 300,000 36,884 261,936 Howard-Ridge Loan Repayment 48,500 48,500 45,500 - 34,125 Grants - 999,000 1,000,000 - - Investment Income 800 922 800 3,796 6,611 Total Revenues 1,949,300 2,878,349 2,846,300 532,370 1,907,802 Economic Development Activities 1,830,209 983,057 1,760,889 66,824 1,180,988 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 1,189 11,893 Transfer to Insurance 67,416 67,416 66,546 1,454 14,540 Transfers to General Fund 452,707 452,707 452,707 37,726 377,256 Total Expenditures 2,367,603 1,521,551 3,294,413 107,193 1,609,394 Net Surplus (Deficit)(418,303)$ 1,356,798$ (448,113)$ 425,176$ 298,409$ Beginning Fund Balance 2,150,404 3,507,202 Ending Fund Balance 3,507,202$ 3,805,610$ City of Evanston Economic Development Fund As of October 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual 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 October 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual Actual Intergovernmental /Entitlement 797,400$ 703,935$ 674,500$ 143,789$ 653,419$ Interest Income - - - 2 61 Program Income - 6,693 - 2,282 22,820 Total Revenues 797,400 710,628 674,500 146,072 676,300 Home Administration/Planning 4,000 - 27,836 2,317 18,038 Development Activities 765,000 8,775 650,000 84,354 660,585 Transfers to General Fund 28,400 65,700 22,500 - - Total Expenditures 797,400 74,475 700,336 86,671 678,623 Net Surplus (Deficit) -$ 636,153$ (25,836)$ (2,323)$ Beginning Fund Balance 3,306,375 3,942,528 Ending Fund Balance 3,942,528$ 3,940,205$ City of Evanston Home Fund As of October 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual Actual Developer Contributions 155,000 290,000 155,000 24,125 149,213 Rehab Repayments - 11,188 - - Interest Income 228 198 150 4 247 Miscellaneous - - - 972 6,944 Total Revenues 155,228 301,386 155,150 156,405 Housing - Buildings 227,800 30,692 200,000 10,094 10,486 Down Payment Assistance - - - 14,906 Transfers to General Fund 23,990 23,990 13,990 1,166 11,658 Miscellaneous 46,000 31,752 50,000 - 30,000 Total Expenditures 297,790 86,434 263,990 11,259 67,051 Net Surplus (Deficit)(142,562)$ 214,952$ (108,840)$ (11,259)$ 89,354$ Beginning Fund Balance 2,236,126 2,451,078 Ending Fund Balance 2,451,078$ 2,540,432$ City of Evanston Affordable Housing Fund As of October 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual Actual Net Property Tax Increment 4,600,000$ 4,488,658$ 3,700,000$ 29,265$ 4,953,399$ Interest Income 25,000 13,072 10,000 1,716 12,267 Total Revenue 4,625,000 4,501,730 3,710,000 30,982 4,965,665 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 49,335 Capital Improvements 2,836,000 2,158,380 722,486 - Contractual Services 145,000 2,489 250,000 2,223 2,223 Transfer to Parking Fund (Sherman) 3,631,350 3,631,350 2,925,296 243,775 2,437,747 Transfer to General Fund 331,000 331,000 331,000 27,583 275,833 Total Expenditures 8,696,726 6,755,593 5,988,782 273,581 2,792,638 Net Surplus (Deficit) (4,071,726)$ (2,253,863)$ (2,278,782)$ (242,599)$ 2,173,027$ Beginning Fund Balance 7,291,304 5,037,441 Ending Fund Balance 5,037,441$ 7,210,468$ City of Evanston Washington National TIF Fund As of October 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual Actual Net Property Taxes 448,875$ 460,062$ 397,800$ 636$ 429,161$ Interest Income - 585 - - 5 Total Revenue 448,875 460,647 397,800 636 429,166 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)$ 636$ 398,141$ Beginning Fund Balance 433,054 474,885 Ending Fund Balance 474,885$ 873,026$ City of Evanston Special Service Area #5 As of October 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual Actual Net Property Tax Increment 1,100,000$ 1,122,248$ 1,100,000$ -$ 1,140,311$ Interest Income 10,000 14,087 10,000 1,320 12,930 Total Revenue 1,110,000 1,136,335 1,110,000 1,320 1,153,241 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 - Capital Projects 1,400,000 150,000 500,000 1,000,000 Other Expenses 500,000 9,915 - 2,223 3,709 Economic Development - - 2,500,000 Operating Transfer to General Fund 144,400 144,400 144,400 12,033 120,333 Total Expenditures 3,765,011 2,024,926 3,868,488 14,257 1,143,587 Net Surplus (Deficit)(2,655,011)$ (888,591)$ (2,758,488)$ (12,937)$ 9,655$ Beginning Fund Balance 4,245,639 3,357,048 Ending Fund Balance 3,357,048$ 3,366,703$ City of Evanston SW II TIF (Howard Hartrey) As of October 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual Actual Net Property Tax Increment 465,000$ 492,410$ 485,000$ -$ 607,662$ Interest Income 100 2 1,000 - 6 Total Revenue 465,100 492,412 486,000 - 607,668 Economic Development Activities - 459 748,439 2,223 2,223 Capital Improvement Projects 580,000 422,675 - - Operating Transfer to General Fund 29,500 29,500 29,500 2,458 24,583 Total Expenditures 609,500 452,634 777,939 4,682 26,807 Net Surplus (Deficit)(144,400)$ 39,778$ (291,939)$ (4,682)$ 580,862$ Beginning Fund Balance 304,939 344,717 Ending Fund Balance 344,717$ 925,579$ City of Evanston Southwest TIF As of October 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual Actual Net Property Tax- Current 11,798,019$ 11,864,571$ 10,879,993$ 23,970$ 11,163,728 Special Assessment Levy - - 169,848 - Bond Proceeds/Premium/ Discounts - 23,281,822 - - Transfer from Other Funds - IMRF- 783,004 783,004 141,125 67,619 676,193 Miscellaneous Revenue - 33,510 - - Interest Income 1,500 5,356 1,500 1,640 10,009 Transfer from General Fund - 1,000,000 1,279,306 50,750 507,500 Transfer from Sewer Fund 190,210 190,210 207,284 17,274 172,737 Transfer from Special Assessment Fund 317,660 317,660 169,848 14,154 141,540 Total Revenue 13,090,393 37,476,133 12,848,904 175,407 12,671,707 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 448,302 448,302 444,776 225,613 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 684,458 684,456 569,684 300,839 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 376,308 376,308 364,514 191,799 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 1,601,006 315,413 Series 2013 B - Principal DSF 586,498 - Series 2013 B - Interest DSF 95,000 95,000 - 313,772 - 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 - Series 2007 - Principal SAF 35,000 35,000 40,000 - Series 2007 - Interest SAF 33,920 33,920 31,994 - Series 2008C - Principal SAF 19,000 19,000 19,800 - Series 2008C - Interest SAF 19,702 19,702 19,084 - Series 2013 A - Principal SAF 20,000 - Series 2013 A - Interest SAF 8,867 - Series 2013 B - Principal SAF 120,000 - Series 2013 B - Interest SAF 23,500 - 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 15,000 77,120 Total Expenditures 13,824,528 36,996,590 13,933,114 15,000 2,624,206 Net Surplus (Deficit)(734,135)$ 479,543$ (1,084,210)$ 160,407$ 10,047,500$ Beginning Fund Balance 2,896,148 3,375,691 Ending Fund Balance 3,375,691$ 13,423,191$ City of Evanston Debt Service Fund As of October 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual Actual Net Property Tax Increment 500,000$ 194,881$ 350,000$ 441,462$ Interest Income 400 344 400 49 176 Miscellaneous - 33,014 - 11,884 50,812 Total Revenue 500,400 228,239 350,400 11,933 492,450 Economic Dev. Projects - - - Debt Service - Interest - 592 - 47 476 Capital Improvements 800,000 219,785 - 6,860 186,770 Developer Agreement Payments 610,000 505,855 300,000 544,086 Repayments to Econ. Dev. Fund 48,500 48,500 45,500 3,792 37,917 Transfers to General Fund 120,400 120,400 60,000 5,000 50,000 Total Expenditures 2,037,736 895,132 405,500 15,699 819,250 Net Surplus (Deficit)(1,537,336)$ (666,893)$ (55,100)$ (3,766)$ (326,799)$ Beginning Fund Balance 1,055,510 388,617 Ending Fund Balance 388,617$ 61,818$ City of Evanston Howard Ridge TIF As of October 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual Actual Net Property Tax Increment 300,000$ 46,252$ 40,000$ -$ Bond Proceeds 3,400,000 - - - Loan Proceeds - - - 100,262 Interest Income 1,000 167 100 180 643 Total Revenue 3,701,000 46,419 40,100 180 100,904 Economic Development Projects 650,000 - 75,000 1,978 1,978 Other Charges 1,600,000 135,353 20,000 246 246 Debt Service - Interest 40,000 7,274 10,000 578 4,805 Transfers to General Fund 60,000 60,000 60,000 5,000 50,000 Capital Projects 1,285,000 179,000 - - - Total Expenditures 3,635,000 381,627 165,000 7,801 57,029 Net Surplus (Deficit)66,000$ (335,208)$ (124,900)$ (7,621)$ 43,876$ Beginning Fund Balance 872,847 537,639 Ending Fund Balance 537,639$ 581,514$ City of Evanston West Evanston TIF As of October 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual 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 October 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual Actual Bond Proceeds 8,339,988$ 8,538,259$ 8,331,458$ 8,469,966$ Grants 1,675,000 882,160 5,382,638 487,563 Reimbursements - - 17,573 17,573 Private Contributions 510,000 - 708,000 427,495 500,000 Parking Fund Loan for Financial System 596,000 - 100,000 - General Fund Allocation - - 936,500 78,042 780,417 Miscellaneous - 53,986 - 93,046 Interest Income 10,000 18,562 10,000 5,022 17,886 Total Revenue 11,130,988 9,492,967 15,468,596 528,132 10,366,452 Capital Outlay (includes prior year rollovers) 13,100,351 6,119,879 17,935,016 392,062 2,320,574 Interfund Transfers Out 475,000 475,000 475,000 39,583 395,833 Total Expenditures 13,575,351 6,594,879 18,410,016 431,645 2,716,408 Net Surplus (Deficit)(2,444,363)$ 2,898,088$ (2,941,420)$ 96,487$ 7,650,044$ Beginning Fund Balance 3,401,911 6,299,999 Ending Fund Balance 6,299,999$ 13,950,043$ City of Evanston Capital Improvement Fund As of October 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual Actual Special Assessments Collected 300,000$ 274,848$ 230,000$ 119,874$ Bond Proceeds 250,000 241,906 250,000 493,949 Investment Income 10,000 1,982 1,200 1,224 3,334 Total Revenue 560,000 518,736 481,200 1,224 617,157 Transfer to Debt Service Fund 317,660 317,660 169,848 14,154 144,790 General Management & Support - - 1,000 - 620 Capital Outlay 361,000 33,976 500,000 - 970 Total Expenditures 678,660 351,636 670,848 14,154 146,379 Net Surplus (Deficit)(118,660)$ 167,100$ (189,648)$ (12,930)$ 470,777$ Beginning Fund Balance 1,905,315 2,072,415 Ending Fund Balance 2,072,415$ 2,543,192$ City of Evanston Special Assessment Fund As of October 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual Actual Parking Lots & Meters Operations 3,070,000$ 2,443,331$ 3,070,000$ 197,120$ 2,491,939 Church Street Garage Operations 716,348 618,034 716,348 63,323 566,898 Maple Avenue Garage Operations 1,204,200 1,140,191 1,204,200 106,770 1,090,079 Sherman Avenue Garage Operations 1,417,275 1,600,383 1,417,275 114,597 3,436,656 Washington National TIF Interfund Transfers-In 3,631,350 3,631,350 2,925,296 243,775 243,775 Interest Income 15,070 11,892 15,070 4,183 4,183 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 11,393,593 729,766 7,833,529 7005 - Parking System Administration 784,607 804,417 976,360 235,719 1,475,710 7015 - Parking Lots and Meters 829,052 760,432 972,266 76,940 855,322 7025 - Church Street Self Park 607,955 414,444 624,855 59,217 306,650 7030 - Church Street Debt Payments 171,250 41,846 171,250 17,050 7036 - Sherman Avenue Garage 5,750,270 5,134,149 5,047,016 145,324 1,152,600 7037 - Maple Avenue Garage 1,611,920 861,836 1,654,244 165,924 681,874 7039 - Parking Debt 27,461 27,461 27,461 2,218 Transfer to Insurance Fund 490,236 490,236 319,648 26,637 266,374 Transfer to General Fund 644,242 644,242 869,242 72,437 724,368 Transfer to Fleet 21,991 21,992 21,991 - Transfer to Equipment Replacement 30,000 30,000 30,000 - 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 15,894,333 782,199 5,482,167 Net Surplus (Deficit)(5,120,337)$ (1,229,397)$ (4,500,740)$ (52,433)$ 2,351,362$ Further Operating Expense Breakdown: 7015 Parking Meter Activities 762,846 760,432 935,614 40,288 855,322 7015 Parking Meter Depreciation 36,652 - 36,652 36,653 - SUBTOTAL 799,498 760,432 972,266 76,941 855,322 7025- Church Garage Activities 494,156 414,444 444,927 (120,711) 306,650 7025- Church Garage Depreciation 179,928 - 179,928 179,929 - SUBTOTAL 674,084 414,444 624,855 59,218 306,650 7036 Sherman Garage Activities 1,199,756 1,884,149 468,766 (4,432,926) 1,152,600 7036 Debt Service Payments 3,250,300 3,250,000 3,703,600 3,703,600 - 7036 Reserve (Depreciation)874,650 - 874,650 874,650 - SUBTOTAL 5,324,706 5,134,149 5,047,016 145,324 1,152,600 7037 Maple Garage Activities 1,013,991 861,836 988,046 (500,274) 681,874 7037 Debt Service Payments - - - - - 7037 Reserve (Depreciation)666,198 - 666,198 666,198 - SUBTOTAL 1,680,189 861,836 1,654,244 165,924 681,874 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$ 15,954,181$ City of Evanston Parking Fund As of October 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual Actual Evanston 5,684,000$ 5,947,632$ 6,252,400$ 584,880$ 5,486,808$ Skokie 2,856,000 2,772,424 2,913,000 222,246 2,628,757 Northwest Commission 4,517,000 5,183,425 4,653,000 417,079 4,436,263 Cross Connection Control Fees 100,500 94,470 95,000 - 116,830 Investment Earnings 2,500 20,164 2,500 2,560 23,702 Debt Proceeds 2,630,700 2,043,779 4,000,000 - 2,700,000 Debt Proceeds (zero interest)1,370,000 - 2,000,000 - 197,048 Fees and Merchandise Sales 40,000 94,971 45,000 25,842 174,712 Fees and Outside Work 80,000 188,610 70,000 8,906 101,880 Grants - 78,792 - - 14,181 Insurance Reimbursements - - - - - Phosphate Sales 66,000 48,114 69,000 3,401 37,900 Property Sales and Rentals 213,300 235,936 227,316 95,828 180,403 Misc Revenue - 92,165 - 140 19,768 Total Revenue 17,560,000 16,800,482 20,327,216 1,360,882 16,118,252 General Support 990,583 960,028 933,989 75,366 771,522 Pumping 2,333,247 2,226,781 2,355,718 164,589 1,414,930 Filtration 2,635,539 2,435,092 2,740,856 135,735 1,887,750 Distribution 1,424,324 1,389,136 1,425,352 118,549 1,157,681 Meter Maintenance 309,163 249,474 300,760 16,388 222,005 Other Operating Expenses 478,592 994,606 491,700 15,172 463,029 Debt Service 864,233 810,068 1,297,703 514,991 Debt Service - IEPA Loan 3382 67,506 67,504 67,506 33,752 67,505 Capital Improvements 8,314,200 5,435,207 10,538,100 1,076,752 3,204,052 Interfund Transfers Out - General Fund 3,356,300 3,356,300 3,369,559 280,797 2,807,966 Interfund Transfers Out - Insurance Fund 468,492 468,492 468,492 39,041 390,411 Total Expense 21,242,179 18,392,688 23,989,735 1,956,141 12,901,841 Net Surplus (Deficit)(3,682,179)$ (1,592,206)$ (3,662,519)$ (595,260)$ 3,216,411$ 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$ 11,806,502$ City of Evanston Water Fund As of October 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual Actual Operations 12,908,000$ 13,494,318$ 12,922,700$ 1,177,832$ 11,159,988$ Debt Proceeds 4,000,000 1,851,827 - - Debt Proceeds - 2012 IEPA Loan 3,100,000 2,523,969 2,190,000 - 1,104,656 Investment Earnings 1,000 1,270 1,000 389 2,344 Miscellaneous 18,865 15,881 4,165 - - Grant Revenue - 860,353 - - - Total Revenue 20,027,865 18,747,618 15,117,865 1,178,221 12,266,987 Sewer Operations 2,134,549 2,026,860 2,260,545 116,741 1,618,870 Other Operating Expenses 43,300 10,900 129,500 23,879 Interfund Transfers Out - General Fund 142,200 142,200 145,044 12,087 120,870 Interfund Transfers Out - Insurance Fund 269,988 269,988 269,988 22,499 224,990 Transfer to Debt Service 190,211 190,210 207,284 17,274 172,737 Capital Outlay 20,600 13,714 47,500 40,283 81,324 Depreciation - 4,570,214 - - Capital Improvement Account 4,922,500 - 3,225,000 1,745,759 Debt Service 11,542,740 11,711,077 9,994,259 266,839 7,410,460 Total Expenses 19,266,088 18,935,163 16,279,120 475,723 11,398,888 Net Surplus (Deficit)761,777$ (187,545)$ (1,161,255)$ 702,498$ 868,100$ 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$ 5,443,096$ City of Evanston Sewer Fund As of October 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual Actual Transfer from General Fund 1,245,967$ 1,245,967$ 1,055,967$ 87,302$ 879,278$ Solid Waste Franchise Fees 175,000 199,980 175,000 - 125,497 SWANCC Recycling Incentive 140,000 30,467 25,000 - 20,852 Recycling Service Charge 2,954,033 3,013,668 3,334,033 279,441 2,846,971 Sanitation Service Charge Penalty 30,000 44,099 45,000 10,638 54,327 Special Pickup Fees 100,000 86,804 100,000 57,715 Trash Cart Sales 15,000 27,697 15,000 1,976 16,655 Investment Income - 20 - - Yard Waste Fees 350,000 248,077 220,000 16,239 75,061 Total Revenue 5,010,000 4,896,779 4,970,000 395,596 4,076,356 Refuse Collection & Disposal 3,259,574 2,882,420 3,372,698 366,497 2,324,486 Residential Recycling Collection 1,254,398 1,223,782 1,186,134 98,150 1,031,229 Yard Waste Collection 750,250 626,253 750,250 77,561 454,202 Total Expense 5,264,222 4,732,455 5,309,082 542,207 3,809,917 Net Surplus (Deficit)(254,222)$ 164,324$ (339,082)$ (146,611)$ 266,439 Beginning Unrestricted Fund Balance (1,447,884) (1,283,560) Ending Unrestricted Fund Balance (1,283,560)$ (1,017,121) City of Evanston Solid Waste As of October 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual Actual General Fund 2,507,356$ 3,107,358$ 2,507,356$ 208,947$ 2,089,465$ Library Fund 2,381 2,381 2,381 198 1,984 Parking Fund 21,992 21,992 21,992 1,833 18,327 Water Fund 122,751 122,751 122,751 10,229 102,293 Sewer Fund 177,729 177,729 177,729 14,811 148,108 Solid Waste Fund 298,071 298,071 298,071 24,839 248,393 Damage to City Property 24,789 - 24,789 - - Miscellaneous Revenue 10,000 46,349 10,000 6,035 47,183 Interest Income 1,000 - 1,000 - - Total Revenues 3,166,069 3,776,631 3,166,069 266,892 2,655,752 General Support 292,007 271,772 293,619 22,558 219,856 Major Maintenance 3,217,058 3,287,552 3,284,528 308,562 2,434,636 Total Expenditures 3,509,065 3,559,324 3,578,147 331,120 2,654,492 Net Surplus (Deficit)(342,996)$ 217,307$ (412,078)$ (64,228)$ 1,260$ Beginning Fund Balance (107,097) 110,566 Reclassification from Fund Balance to Capital Assets 356 Ending Fund Balance 110,566$ 111,826$ City of Evanston Fleet Maintenance Fund As of October 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual Actual General Fund 1,242,590$ 1,242,590$ 1,242,590$ 103,549$ 1,035,491$ Library Fund 1,700 1,700 1,700 142 1,417 Parking Fund 30,000 30,000 30,000 2,500 25,000 Solid Waste Fund 177,131 177,131 177,131 14,761 147,609 Bond Premiums - - - 72,810 Bond Proceeds - - 1,000,000 1,000,000 Sale of Surplus Property 210,217 131,072 210,217 12,408 46,919 Total Revenues 1,661,638 1,582,493 2,661,638 133,359 2,329,246 Capital Outlay 2,400,000 1,625,725 2,494,000 220,194 1,569,644 Carryover - - 200,000 - Settlement Costs - - - 15,290 Bond Costs - 7,212 Capital Leases 50,000 - 50,000 4,513 29,509 Total Expenditures 2,450,000 1,625,725 2,744,000 224,706 1,621,655 Net Surplus (Deficit)(788,362)$ (43,232)$ (82,362)$ (91,347)$ 707,591$ Beginning Fund Balance 1,500,482$ 588,983$ Reclassification from Capital Assets to Fund Balance (868,267)$ Ending Fund Balance 588,983$ 1,296,574$ City of Evanston Equipment Replacement Fund As of October 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual Actual General Admin Contribution- General 121,204$ 121,204.00$ 121,204$ 10,100$ 101,003$ General Admin Contribution- E911 930 930 930 78 775 General Admin Contribution- CDBG 930 930 930 78 775 General Admin Contribution- E.D.930 930 930 78 775 General Admin Contribution- Parking 17,032 17,032 17,032 1,419 14,193 General Admin Contribution- Water Fund 24,962 24,962 24,962 2,080 20,802 General Admin Contribution- Sewer Fund 14,385 14,385 14,385 1,199 11,988 Liability/Property Contribution- General 909,150 909,150 909,150 75,763 757,625 Liability/Property Contribution- E911 6,972 6,972 6,972 581 5,810 Liability/Property Contribution- CDBG 6,972 6,972 6,972 581 5,810 Liability/Property Contribution- E.D. 6,972 6,972 6,972 581 5,810 Liability/Property Contribution- Parking 127,731 127,731 127,731 10,644 106,443 Liability/Property Contribution- Water Fund 187,209 187,209 187,209 15,601 156,008 Liability/Property Contribution- Sewer Fund 107,887 107,887 107,887 8,991 89,906 Workers' Comp Contribution- General 1,244,860 1,244,860 1,244,860 103,739 1,037,385 Workers' Comp Contribution- Library Fund 5,898 5,898 40,000 3,333 33,333 Workers' Comp Contribution- E911 9,546 9,546 9,546 796 7,955 Workers' Comp Contribution- CDBG 9,546 9,546 9,546 796 7,955 Workers' Comp Contribution- E.D. 9,546 9,546 9,546 796 7,955 Workers' Comp Contribution- Parking 174,886 174,886 174,886 14,574 145,738 Workers' Comp Contribution- Water Fund 256,322 256,322 256,322 21,360 213,602 Workers' Comp Contribution- Sewer Fund 147,716 147,716 147,716 12,310 123,097 Subrogation Proceeds 83,300 155,102 100,000 1,867 55,934 Yearend Transfer from General Fund - 874,289 - - Transfer from General Fund - Casualty Loss Acct - - - - Investment Income 41,650 212 1,000 26 245 Workers Comp & Liability - Subtotal 3,516,536 4,421,189 3,526,688 287,367 2,910,922 Health Insurance Chargebacks- General 8,232,350 8,262,909 8,780,657 731,722 7,317,215 Health Insurance Chargebacks - Library 318,681 318,681 366,065 30,505 305,055 Health Insurance Chargebacks - NSP2 16,390 16,390 6,863 572 5,719 Health Insurance Chargebacks- E911 81,545 81,545 71,410 5,951 59,508 Health Insurance Chargebacks- CDBG 12,586 12,586 31,521 2,627 26,267 Health Insurance Chargebacks- E.D. Fund 56,081 49,968 49,098 4,092 40,915 Health Insurance Chargebacks- Home Fund - - 2,735 228 2,279 Health Insurance Chargebacks- Parking 170,588 170,588 171,325 14,277 142771 Health Insurance Chargebacks- Water 596,392 596,392 616,227 51,352 513,523 Health Insurance Chargebacks- Sewer 168,030 168,030 183,218 15,268 152,682 Health Insurance Chargebacks - Solid Waste 114,220 114,220 106,846 8,904 89,038 Health Insurance Chargebacks- Fleet 183,414 183,414 202,427 16,869 168,689 Retiree Health Insurance Contributions 1,684,894 1,688,954 1,970,647 186,223 1,327,230 Employee Health Insurance Contributions 1,760,276 1,489,664 1,706,017 102,347 1,102,430 SWANNC-Health Insurance Contributions - - - - 57,428 One Time IPBC Distribution 300,000 300,000 300,000 25,000 751,300 Health & Life insurance - Subtotal 13,695,447 13,453,341 14,565,056 1,195,936 12,062,049 Total Revenues 17,211,983 17,874,530 18,091,744 1,483,303 14,972,971 City of Evanston Insurance Fund As of October 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual Actual City of Evanston Insurance Fund As of October 31, 2014 General Administration & Support 294,093 286,369 409,548 238,241 528,383 Auditing 25,000 - - - Liability/Property Insurance Premiums 470,000 455,514 470,000 490,744 Liability Legal Fees 350,000 460,204 350,000 30,849 390,539 Liability Settlement Payments 400,000 471,052 400,000 575,000 995,989 Transfer - to ERI Debt Service 8,325 8,325 8,627 719 7,189 Workers' Comp Insurance Premiums 114,400 111,111 114,400 - 118,531 Workers' Comp Legal Fees 80,500 38,694 80,500 4,222 39,258 Workers' Comp Medical Payments 800,000 493,886 600,000 37,528 516,255 Workers' Comp Settlement Payments 1,100,000 899,625 1,100,000 1 498,967 Workers' Comp TPA Pymts (non specific)145,000 154,244 125,000 - - Workers' Comp TTD Pymts (non sworn)- - - 7,376 92,790 Workers' Comp & Liability - Subtotal 3,787,318 3,379,024 3,658,075 893,935 3,678,645 General Administration & Support 94,093 87,437 99,805 6,512 79,379 Health Insurance Premiums 13,458,615 13,183,406 14,217,604 1,091,596 11,148,699 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 1,098,108 11,239,656 Total Expenditures 17,424,026 16,695,000 18,067,284 1,992,043 14,918,300 Net Surplus (Deficit)(212,043)$ 1,179,530$ 24,460$ (508,740)$ 54,670$ Beginning Unrestricted Fund Balance (7,376,500) (3,727,663) Adjustment to GAAP Basis of Accounting 2,469,307 Ending Unrestricted Fund Balance (3,727,663)$ (3,672,993)$ FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual Actual Property Taxes 6,061,575$ 6,049,233$ 6,061,575$ 12,414$ 6,094,956$ Personal Property Repl Tax 280,000 280,000 280,000 304 280,000 Interest on Investment 800,000 1,564,893 850,000 8 327,255 Participant Contributions 922,500 975,932 950,000 71,624 733,423 Unrealized Gain - 5,233,195 - 5,000 Miscellaneous - 150 - - - Total Revenue 8,064,075 14,103,403 8,141,575 84,350 7,440,634 Administrative Expenses 154,000 271,223 154,000 2,779 143,905 Legal Fees 50,000 - 50,000 - Retiree Pensions 4,841,000 4,871,953 4,995,500 442,320 4,396,092 Widows' Pensions 1,090,000 1,053,398 1,071,200 88,241 897,148 Disability Pensions 1,350,000 1,304,970 1,358,125 103,678 1,059,297 QUILDRO 75,000 90,364 90,000 7,751 79,150 Reserve for Future Payments - - - - - Total Expenditures 7,560,000 7,591,908 7,718,825 644,769 6,575,592 Net Surplus (Deficit)504,075$ 6,511,495$ 422,750$ (560,419)$ 865,042$ 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$ 65,889,983$ City of Evanston Fire Pension Fund As of October 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual Actual Property Taxes 8,069,325$ 8,077,915$ 8,069,325$ 16,727$ 8,116,954$ Personal Property Repl Tax 325,000 325,000 325,000 45,304 325,000 Interest Income 2,625,000 3,277,547 2,800,000 309,086 1,376,146 Participant Contributions 1,383,750 1,759,216 1,423,000 108,462 1,142,777 Miscellaneous - - - 104,993 Unrealized Gain / (Loss)- 6,375,354 - - - Total Revenue 12,403,075 19,815,032 12,617,325 479,579 11,065,870 Administrative Expenses 250,000 264,528 250,000 18,680 182,450 Retiree Pensions 7,500,769 7,787,104 8,056,000 689,462 6,818,418 Widow Pensions 868,000 857,302 875,500 80,297 750,095 Disability Pensions 700,000 662,888 700,000 53,704 537,042 Separation Refunds 150,000 109,252 275,000 66,156 68,988 QUILDRO 18,000 21,084 18,000 1,810 18,098 Reserve for Future Payments - - - - - Total Expenditures 9,486,769 9,702,158 10,174,500 910,110 8,375,091 Net Surplus (Deficit)2,916,306$ 10,112,874$ 2,442,825$ (430,531)$ 2,690,779$ 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$ 93,453,922$ City of Evanston Police Pension Fund As of October 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual Actual Revenue By Source Allocation - Property Taxes 4,253,214$ 4,165,513$ 5,032,097$ 14,648$ 5,159,878$ Library Fines & Fees 185,000 169,583 164,000 33,692 122,907 Library Material Replacement 12,500 12,484 14,000 3,100 10,375 Copy Machine Charges 20,000 18,814 21,200 3,746 13,651 Meeting Room Fees 10,000 12,397 10,400 3,265 13,447 Non-resident Cards 1,690 1,565 1,040 - 260 North Branch Rental Income 59,660 58,697 60,000 4,440 21,018 State Per Capita Grant 76,300 103,995 94,177 - 4,000 Personal Property Repl. Tax 50,200 50,200 50,200 - - Video Rentals - - - - - Book Sales 60,000 56,140 65,000 17,028 41,881 Merchandise Sale - 1,350 1,350 Fund for Excellence 245,000 127,433 125,000 2,806 31,510 Grants and Donations - 116,545 14,711 83,551 Transfer from Economic Development - 9,900 - 9,900 Miscellaneous - 3,854 - 398 2,764 Transfer from Endowment 131,250 131,249 159,315 40,000 197,951 Total Revenues 5,104,814 4,921,824 5,912,974 139,183 5,714,441 Expenditures Youth Services 891,720 903,873 1,030,009 77,681 791,084 Adult Services 1,535,224 1,538,627 1,514,037 131,497 1,200,364 Circulation 612,892 605,865 573,258 38,331 427,096 Neighborhood Services 360,757 325,649 456,528 41,921 355,643 Technical Services 503,433 431,115 538,879 70,259 411,145 Maintenance 507,517 672,615 660,703 120,123 599,604 Administration 669,377 678,430 1,103,015 84,309 867,183 Library Grants - 35,569 36,545 4,101 24,156 Total Expenditures 5,080,920 5,191,743 5,912,974 568,220 4,676,275 Net Surplus (Deficit)23,894$ (269,919)$ -$ (429,037)$ 1,038,166$ Beginning Fund Balance 1,119,597 1,001,265 Ending Fund Balance 1,001,265 2,039,431 City of Evanston Library Fund As of October 31, 2014 FY 2013 FY 2013 FY 2014 FY 2014 Budget Audited Budget October YTD Amended Actual Adopted Actual Actual Revenue By Source Net Property Taxes -$ -$ 748,178$ 1,623$ 741,129$ Investment Income - - 1,000 - - Total Revenues - - 749,178 1,623 741,129 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$ 1,623$ 687,405$ Beginning Fund Balance - - Ending Fund Balance - 687,405 City of Evanston Library Debt Fund As of October 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$ 22,595,599$ 19,062,126$ 19,062,126$ 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$ 21,816,228$ 20,501,689$ 19,185,536$ 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$ 9,083,878$ 9,083,878$ 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$ 14,279,322$ 11,977,938$ 9,881,435$ $- $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