HomeMy WebLinkAbout2013.05 May Monthly Report
To: Wally Bobkiewicz, City Manager
Martin Lyons, Assistant City Manager/Chief Financial Officer
From: Louis Gergits, Finance Manager
Hitesh Desai, Accounting Manager
Subject: May 2013 Monthly Financial Report
Date: June 28, 2013
Please find attached the unaudited financial statements as of May 31, 2013. A
summary by fund for total revenues, expenditures/expenses, fund balances, and cash
balances is as follows:
YTD YTD YTD 5/31/2013 5/31/2013
5/31/2013 5/31/2013 5/31/2013 Unreserved Cash
Fund Name Fund # Revenue Expenses Net Fund Balance Balance*
General 100 36,830,099$ 31,534,448$ 5,295,651$ 23,342,537$ 12,797,660$
HPRP 190 - - - - -
Neighborhood Stabilization 195 1,284,830 647,279 637,551 724,543 640,529
Motor Fuel 200 715,679 347,920 367,759 1,372,939 1,529,524
Emergency 911 205 295,462 381,975 (86,513) 1,194,481 1,049,973
SSA#4 210 193,029 185,000 8,029 (89,530) (118,408)
CDBG 215 195,237 403,865 (208,628) 571,968 (108,767)
CDBG Loan 220 22,882 61,636 (38,754) 2,065,461 (57,007)
Economic Development 225 791,454 579,344 212,110 1,983,416 1,766,079
Neighborhood Improvement 235 - - - 129,915 129,915
Home 240 406,527 350,887 55,640 2,868,666 6,788
Affordable Housing 250 3,276 24,996 (21,720) 2,211,974 477,232
Washington National TIF 300 2,504,656 1,809,711 694,945 8,136,491 7,555,101
SSA#5 305 228,083 - 228,083 686,213 632,677
SW II TIF (Howard Hartrey) 310 599,146 1,060,167 (461,021) 3,786,119 3,784,619
Southwest TIF 315 255,915 12,292 243,623 556,360 548,562
Debt Service 320 6,979,426 339,063 6,640,363 9,578,000 8,016,821
Howard Ridge TIF 330 368,304 479,400 (111,096) 634,029 653,424
West Evanston TIF 335 43,048 155,000 (111,952) 230,711 756,003
Dempster-Dodge TIF 340 - - - - -
Capital Improvement 415 14,067 1,162,087 (1,148,020) 3,594,406 3,494,758
Special Assessment 420 84,215 132,529 (48,314) 1,856,931 1,857,000
Parking 505 4,109,313 2,481,592 1,627,721 16,594,150 16,142,105
Water 510-513 5,518,041 4,988,736 529,305 9,452,319 9,583,543
Sewer 515 5,849,901 5,700,173 149,728 4,291,248 2,742,788
Solid Waste 520 2,201,385 1,684,967 516,418 (963,317) (1,502,239)
Fleet 600 1,326,403 1,354,084 (27,681) (111,517) (684,675)
Equipment Replacement 601 636,504 288,958 347,546 936,374 1,019,143
Insurance 605 6,971,728 6,792,909 178,819 (7,171,314) 63,785
Library 185 2,417,904 1,831,445 586,459 916,118 1,153,455
Total** 80,846,514$ 64,790,463$ 16,056,051$ 89,379,691$ 73,930,388$
*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.
Memorandum
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Beginning in 2013 the General Fund balance calculation includes both the undesignated
and designated (IMRF and Compensated absence reserve of $5.4 million) fund
balances.
Included above are the ending balances as of May 31, 2013 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.
Since this financial report is for the fifth month of the fiscal year, many of the year-to-
date tax revenues are estimated due to normal delays between the liability month (when
the tax becomes obligated to us) and the month of collection. There is typically a one to
three month delay in collection for income tax, sales tax, use tax and
telecommunications tax.
Through May 31, the GF is operating at a $5.3 million surplus. Revenues are over
budget year to date primarily due to favorable variances in Property Tax (10.4% over
budget), Income Tax (14.3% over budget), and Building Permits (32.3% over budget).
Expenses are under budget primarily due to favorable variances in the City Manager’s
Office (11.6% under budget), Administrative Services (7.8% under budget), Community
and Economic Development (8.2% under budget), and Parks, Recreation and
Community Services (10.2% under budget). Parks, Recreation and Community
Services will see increased costs as summer seasonal and youth employment
expenses are incurred over the summer.
Through May 31, 2013, the Special Service Area (SSA) #4 Fund is showing a negative
fund balance of $89,530 and a negative cash balance of $118,408.
Through May 31, 2013, the CDBG Fund is showing a negative cash balance of
$108,767. This negative cash balance is the result of the City not receiving its 2013
Community Development Block Grant funding disbursement from the Department of
Housing and Urban Development (HUD). Staff anticipates the HUD disbursement will
be collected in June of 2013, at which time the negative cash balance in the fund will be
eliminated.
Through May 31, 2013, the CDBG Loan Fund is showing a negative cash balance of
$57,007. This negative cash balance is the result of a transfer of $205,000 in loan
expenditure from the CDBG Fund to the CDBG Loan Fund as of December 31, 2012.
Staff anticipates the negative cash balance in the CDBG Loan Fund will be resolved
when the City receives its 2013 disbursement from HUD in June.
Through May 31, 2013, the Solid Waste Fund is showing a negative fund balance of
$963,317 and a negative cash balance of $1,502,239. The Solid Waste Fund has
operated at a surplus of $516,418 through May 31, 2013. This surplus has reduced the
negative fund and cash balance in the Solid Waste Fund.
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Through May 31, 2013, the Fleet Fund is showing a negative fund balance of $111,517
and a negative cash balance of $684,675.
Through May 31, 2013, the Insurance Fund is showing a negative fund balance of
$7,171,314. This negative fund balance is primarily due to insurance reserves for
potential claims payable. These claims/cases have not been settled, and therefore
there is no guarantee the City will actually experience this negative fund balance as
estimated. Staff will continue to the Insurance Fund and provide regular updates to the
City Council in the future.
If there are any questions on the attached report, please contact me by phone at (847)
859-7816 or by email: lgergits@cityofevanston.org.
Detailed fund summary reports can be found at the following link:
http://www.cityofevanston.org/city-budget/financial-reports/
CERTIFICATION OF ATTACHED FINANCIAL REPORTS
As required per Illinois Statute 65 ILCS 5/3.1-35-45 I, Martin Lyons, Treasurer of the
City of Evanston, hereby affirm that I have reviewed the May 31, 2013 year-to-date
financial information and reports which to the best of my knowledge appear accurate
and complete.
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Revenues Budget Actual
% of
Budget Budget Actual
% of
Budget Budget Actual
% of
Budget Budget Actual
% of
Budget Budget Actual
% of
Budget
Property Tax 12,481,386$ 6,486,010$ 52.0% -$ -$ -$ -$ -$ -$ -$ -$
Sales Tax 15,152,800 5,831,557 38.5% - - - - - - - -
State Income Tax 6,322,645 3,532,825 55.9% - - - - - - - -
Utility Tax 8,514,306 3,625,603 42.6% - - - - - - - -
Real Estate Transfer Tax 2,146,300 929,626 43.3% - - - - - - - -
Liquor Tax 2,350,000 832,989 35.4% - - - - - - - -
Other Taxes 5,961,146 1,987,738 33.3% - - - - - - - -
Licenses, Permits, Fees 9,419,640 4,669,525 49.6% - - - - - - - -
Charges for Services 7,904,198 2,799,563 35.4% 6,434,293 2,596,250 40.4% 13,157,500 5,344,912 40.6% 12,908,000 5,542,405 42.9% 3,624,033 1,679,028 46.3%
Intergovernmental Revenues 786,798 1,316,939 167.4% - - - - - - 140,000 3,204 2.3%
Interfund Transfers 7,693,367 3,184,387 41.4% 3,631,350 1,513,063 41.7% - - - - 1,245,967 519,153 41.7%
Other Non-Tax Revenue 5,790,465 1,633,337 28.2% 2,034,004 - 0.0% 3,771,800 173,129 4.6% 7,119,865 307,496 4.3% - -
Total Revenues 84,523,051$ 36,830,099$ 43.6% 12,099,647$ 4,109,313$ 34.0% 16,929,300$ 5,518,041$ 32.6% 20,027,865$ 5,849,901$ 29.2% 5,010,000$ 2,201,385$ 43.9%
Expenditures
Legislative 635,096$ 247,483$ 39.0% -$ -$ -$ -$ -$ -$ -$ -$
City Administration 1,873,088 561,733 30.0% - - - - - - - -
Law Department 989,154 365,100 36.9% - - - - - - - -
Administrative Services Department 8,776,493 2,968,114 33.8% - - - - - - - -
Community and Econ. Development 2,721,262 910,320 33.5% - - - - - - - -
Police Department 25,552,038 10,283,395 40.2% - - - - - - - -
Fire & Life Safety Services 13,741,148 5,590,061 40.7% - - - - - - - -
Health Department 2,633,716 973,006 36.9% - - - - - - - -
Public Works - Operating 9,660,554 4,065,706 42.1% 10,968,984 1,997,857 18.2% - - - - 5,264,222 1,684,967 32.0%
Public Works - Capital Outlay - - 3,455,000 483,735 14.0% - - - - - -
Parks, Recreation & Comm. Services 17,937,873 5,569,530 31.0% - - - - - - - -
Utilities - Operating - - - - 12,927,979 4,676,615 36.2% 14,322,988 5,346,826 37.3% - -
Utilities - Capital Outlay - - - - 7,683,500 312,121 4.1% 4,120,600 353,347 8.6% - -
Total Expenditures 84,520,422$ 31,534,448$ 37.3% 14,423,984$ 2,481,592$ 17.2% 20,611,479$ 4,988,736$ 24.2% 18,443,588$ 5,700,173$ 30.9% 5,264,222$ 1,684,967$ 32.0%
As of May 31, 2013
City of Evanston
Report of Budget-to-Actual Revenues and Expenditures
Parking Fund Water Fund Solid Waste FundSewer FundGeneral Fund
(Target is 41.6% of FY 2013 Budget)
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FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Tax - Property 12,296,386$ 12,420,307$ 12,481,386$ 6,486,010$
Tax - State Use 1,091,215 1,073,739 1,176,879 482,344
Tax - Sales Tax - Basic 9,209,455 8,761,641 9,291,000 3,627,047
Tax - Sales Tax - Home Rule 5,997,020 5,561,629 5,861,800 2,204,510
Tax - Auto Rental 36,445 41,405 40,000 13,709
Tax - Athletic Contest 700,000 740,795 760,000 -
Tax - State Income 5,853,839 6,476,173 6,322,645 3,532,825
Tax - Electric Utility 3,069,806 3,001,783 3,069,806 1,261,155
Tax - Natural Gas Utility 1,583,000 899,358 1,400,000 639,772
Tax - Natural Gas Use - Home Rule 869,000 676,312 800,000 424,786
Tax - Cigarette 485,000 205,249 485,000 -
Tax - Evanston Motor Fuel 761,587 629,128 707,667 264,358
Tax - Liquor 2,070,063 2,262,396 2,350,000 832,989
Tax - Parking 2,160,000 2,352,581 2,200,000 912,794
Tax - Personal Property Replacement 626,300 586,273 591,600 314,533
Tax - Real Estate Transfer 1,725,000 2,026,863 2,146,300 929,626
Tax - Telecommunications 3,150,200 3,449,286 3,244,500 1,299,890
License Fees - Vehicles 2,598,341 2,562,972 2,600,000 448,140
License Fees - Other 1,045,382 1,120,833 1,030,502 545,698
Permit Fees - Building 2,500,000 3,546,648 3,020,000 2,232,390
Permit Fees - Other 1,184,788 1,937,601 1,209,788 734,333
Other Fees 1,324,350 1,306,308 1,559,350 708,964
Fines and Forfeiture Revenue 4,721,639 3,536,492 4,366,022 1,247,703
Charges for Services Revenue 7,853,023 8,064,606 7,904,198 2,799,563
Intergovernmental Revenue 669,897 862,151 786,798 1,316,939
Other Revenue 1,216,983 1,362,914 1,418,443 369,458
Interfund Transfers In (Other Funds)7,890,068 7,708,590 7,693,367 3,184,387
Interest Income 12,000 7,169 6,000 16,176
Total Revenue 82,700,787 83,181,202 84,523,051 36,830,099
Legislative 616,033 628,543 635,096 247,483
City Administration 1,856,258 1,606,510 1,873,088 561,733
Law Department 999,107 978,867 989,154 365,100
Administrative Services Department 8,643,197 7,919,254 8,776,493 2,968,114
Community and Economic Development 3,148,339 3,093,549 2,721,262 910,320
Police Department 24,752,938 25,400,515 25,552,038 10,283,395
Fire & Life Safety Services Department 13,314,621 13,451,268 13,741,148 5,590,061
Health Department 2,413,969 2,231,646 2,633,716 973,006
Public Works Department 9,559,460 9,065,156 9,660,554 4,065,706
Parks, Recreation & Community Services 17,392,621 17,402,177 17,937,873 5,569,530
Transfer to Capital Improvement Fund 1,250,000 1,250,000 - -
Transfer to Equipment Replacement Fund 500,000 500,000 - -
Total Expenditures 84,446,543 83,527,485 84,520,422 31,534,448
Net Surplus (Deficit)(1,745,756)$ (346,283)$ 2,629$ 5,295,651$
Beginning Unrestricted Fund Balance (Note 1) 18,393,169 18,046,886
Total Ending Fund Balance 18,046,886$ 23,342,537$
Note 1: Unrestricted fund balance includes amounts designated for compensated absences and IMRF.
City of Evanston
General Fund
As of May 31, 2013
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FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Grant Proceeds 80,000$ 83,648$ -$ -$
Total Revenue 80,000 83,648 - -
Program Activities 80,000 83,648 - -
Total Expenditures 80,000 83,648 - -
Net Surplus (Deficit) -$ -$ -$ -$
Beginning Fund Balance - -
Ending Fund Balance -$ -$
* Note - The HPRP Fund was fully expended and closed in FY 2012. This report is for historical purposes only.
City of Evanston
Homelessness Prevention & Rapid Re-Housing Program
As of May 31, 2013
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FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Grant Proceeds 5,699,363$ 8,048,735$ 4,011,917$ 639,996$
Program Income 1,750,000 93,235 - 644,834
Total Revenue 7,449,363 8,141,970 4,011,917 1,284,830
Development Activities 6,771,363 7,628,312 3,505,000 517,724
Administration 338,749 292,431 341,622 69,284
Transfer to Debt Service 3,616 3,616 3,905 1,627
Transfer to Insurance 15,635 15,635 16,390 6,829
Transfer to General Fund 320,000 114,984 145,000 51,815
Total Expenditures 7,449,363 8,054,978 4,011,917 647,279
Net Surplus (Deficit) -$ 86,992$ -$ 637,551$
Beginning Fund Balance - 86,992
Ending Fund Balance 86,992$ 724,543$
City of Evanston
Neighborhood Stabilization Fund
As of May 31, 2013
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FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
State Allotment 1,900,000$ 1,822,276$ 2,125,000$ 715,381$
Investment Earnings 2,000 1,103 2,000 298
Miscellaneous Income - - - -
Total Revenue 1,902,000 1,823,379 2,127,000 715,679
Street Resurfacing (2012) 1,400,000 1,181,453 1,400,000 836
Transfer to General Fund - Staff Engineering 132,727 132,727 133,000 55,417
Transfer to General Fund - Street Maintenance 704,263 704,263 700,000 291,667
Total Expenditures 2,236,990 2,018,443 2,233,000 347,920
Net Surplus (Deficit)(334,990)$ (195,064)$ (106,000)$ 367,759$
Beginning Fund Balance 1,200,244 1,005,180
Ending Fund Balance 1,005,180$ 1,372,939$
City of Evanston
Motor Fuel Fund
As of May 31, 2013
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FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Landline Surcharge Revenue 617,400$ 586,093$ 617,400$ 228,330$
Wireless Surcharge Revenue 416,160 430,675 416,160 66,987
Interest Income 1,000 679 1,000 145
Miscellaneous Revenue - - - -
Total Revenue 1,034,560 1,017,447 1,034,560 295,462
Operating Expense 847,415 778,225 891,122 280,104
Transfer to General Fund 125,950 125,950 125,950 52,479
Transfer to Insurance Fund 95,095 95,095 98,993 41,247
Transfer to Debt Service Fund 10,385 10,385 11,215 4,673
Capital Replacement 188,000 37,556 70,000 3,472
Total Expenditures 1,266,845 1,047,211 1,197,280 381,975
Net Surplus (Deficit)(232,285)$ (29,764)$ (162,720)$ (86,513)$
Beginning Fund Balance 1,310,758 1,280,994
Ending Fund Balance 1,280,994$ 1,194,481$
City of Evanston
E911 Fund
As of May 31, 2013
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FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Property Tax Revenue 398,000$ 361,466$ 370,000$ 193,029$
Investment Income - 6 - -
Total Revenues 398,000 361,472 370,000 193,029
Professional Fees (Evmark)398,000 398,000 370,000 185,000
Total Expenditures 398,000 398,000 370,000 185,000
Net Surplus (Deficit)-$ (36,528)$ -$ 8,029$
Beginning Fund Balance (61,031) (97,559)
Ending Fund Balance (97,559)$ (89,530)$
City of Evanston
Special Service Area #4 Fund
As of May 31, 2013
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FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Intergovernmental/Entitlement 1,490,500$ 1,963,086$ 1,540,000$ $ 186,693
Funds Reallocated from Prior Years 65,693 - 33,100 -
Program Income 140,000 81,942 352,000 8,544
Miscellaneous - 50 - -
Total Revenues 1,696,193 2,045,078 1,925,100 195,237
CDBG Administration/Planning 232,382 185,561 195,522 89,593
Development Activities 432,000 600,087 612,500 6,548
Capital Projects 255,000 130,000 335,800 839
Transfers to General Fund 776,811 771,633 781,278 306,885
Total Expenditures 1,696,193 1,687,281 1,925,100 403,865
Net Surplus (Deficit)-$ 357,797$ -$ (208,628)$
Beginning Fund Balance 422,799 780,596
Ending Fund Balance 780,596$ 571,968$
City of Evanston
CDBG Fund
As of May 31, 2013
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FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Intergovernmental Revenue -$ 138,360$ -$ -$
Program Income 9,000 119,567 9,000 22,847
Interest Income - 186 - 35
Total Revenues 9,000 258,113 9,000 22,882
Program Expenses 20,000 155,978 20,000 61,636
Total Expenditures 20,000 155,978 20,000 61,636
Net Surplus (Deficit) (11,000)$ 102,135$ (11,000)$ (38,754)$
Beginning Fund Balance 2,002,080 2,104,215
Ending Fund Balance 2,104,215$ 2,065,461$
City of Evanston
CDBG Loan Fund
As of May 31, 2013
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FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Hotel Tax 1,600,000$ 1,375,067$ 1,600,000$ 626,969$
Amusement Tax 300,000 230,606 300,000 144,189
Howard-Ridge Loan Repayment 48,500 48,500 48,500 20,208
Investment Income 8,000 412 800 88
Total Revenues 1,956,500 1,654,585 1,949,300 791,454
Economic Development Activities 1,802,825 1,428,350 1,830,209 352,288
Capital Projects 160,000 101,745 3,500 4,600
Transfer to Debt Service 12,752 12,752 13,771 5,738
Transfer to Insurance 75,334 75,334 67,416 28,090
Transfers to General Fund 452,707 452,707 452,707 188,628
Total Expenditures 2,503,618 2,070,888 2,367,603 579,344
Net Surplus (Deficit)(547,118)$ (416,303)$ (418,303)$ 212,110$
Beginning Fund Balance 2,187,609 1,771,306
Ending Fund Balance 1,771,306$ 1,983,416$
City of Evanston
Economic Development Fund
As of May 31, 2013
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FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited 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)(30,000)$ 20,000$ 20,000$ -$
Beginning Fund Balance 109,915 129,915
Ending Fund Balance 129,915$ 129,915$
City of Evanston
Neighborhood Improvement Fund
As of May 31, 2013
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FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Intergovernmental /Entitlement 500,000$ 651,104$ 797,400$ 395,117$
Interest Income - - - -
Program Income 10,000 54,486 - 11,410
Total Revenues 510,000 705,590 797,400 406,527
Home Administration/Planning - - 4,000 258
Development Activities 604,000 570,222 765,000 332,729
Transfers to General Fund 59,958 42,960 28,400 17,900
Total Expenditures 663,958 613,182 797,400 350,887
Net Surplus (Deficit) (153,958)$ 92,408$ -$ 55,640$
Beginning Fund Balance 2,720,618 2,813,026
Ending Fund Balance 2,813,026$ 2,868,666$
City of Evanston
Home Fund
As of May 31, 2013
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FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Demolition Taxes -$ 50,000$ -$ -$
Developer Contributions 125,000 - 155,000 3,194
Rehab Repayments - 8,333 - -
Interest Income 125 723 228 82
Miscellaneous - 11,551 - -
Total Revenues 125,125 70,607 155,228 3,276
Housing - Land - - - -
Housing - Buildings - - 227,800 -
Down Payment Assistance 166,600 71,440 - -
Transfers to General Fund 23,990 23,990 23,990 9,996
Miscellaneous 40,000 - 46,000 15,000
Total Expenditures 230,590 95,430 297,790 24,996
Net Surplus (Deficit)(105,465)$ (24,823)$ (142,562)$ (21,720)$
Beginning Fund Balance 2,258,517 2,233,694
Ending Fund Balance 2,233,694$ 2,211,974$
City of Evanston
Affordable Housing Fund
As of May 31, 2013
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FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Net Property Tax Increment 5,073,000$ 4,744,778$ 4,600,000$ 2,499,622$
Interest Income 25,000 17,755 25,000 5,034
Total Revenue 5,098,000 4,762,533 4,625,000 2,504,656
Series 1997 Principal
(refunded by 1999 & 2008D) 405,000 405,000 425,000 -
Series 1997 Interest
(refunded by 1999 and 2008D) 100,650 100,650 78,376 -
Contributions to Other Agencies 800,000 - - -
Economic Development Projects 500,000 185,285 1,250,000 -
Capital Improvements 2,536,000 622,674 2,886,000 112,118
Contractual Services 35,000 - 145,000 46,613
Transfer to Parking Fund (Sherman) 3,876,726 3,876,726 3,631,350 1,513,063
Transfer to General Fund 325,000 325,000 331,000 137,917
Total Expenditures 8,578,376 5,515,335 8,746,726 1,809,711
Net Surplus (Deficit) (3,480,376)$ (752,802)$ (4,121,726)$ 694,945$
Beginning Fund Balance 8,194,348 7,441,546
Ending Fund Balance 7,441,546$ 8,136,491$
City of Evanston
Washington National TIF Fund
As of May 31, 2013
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FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Net Property Taxes 428,756$ 433,183$ 448,875$ 228,083$
Interest Income - 9 - -
Total Revenue 428,756 433,192 448,875 228,083
Series 2002C Bonds Principal 325,000 325,000 340,000 -
Series 2002C Bonds Interest 98,232 98,231 78,816 -
General Management Support - - - -
Total Expenditures 423,232 423,231 418,816 -
Net Surplus (Deficit)5,524$ 9,961$ 30,059$ 228,083$
Beginning Fund Balance 448,169 458,130
Ending Fund Balance 458,130$ 686,213$
City of Evanston
Special Service Area #5
As of May 31, 2013
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FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Net Property Tax Increment 1,073,000$ 1,113,811$ 1,100,000$ 599,146$
Interest Income 5,000 13,251 10,000 -
Total Revenue 1,078,000 1,127,062 1,110,000 599,146
1994 & 1996 Bonds Principal (refunded by
1999 and 2008D bonds)605,000 605,000 645,000 -
1994 & 1996 Bonds Interest (refunded by
1999 and 2008D bonds)109,603 109,602 75,611 -
Surplus Distribution 1,300,000 1,000,000 1,000,000 1,000,000
Capital Projects 1,500,000 22,185 1,400,000 -
Other Expenses - 2,408 500,000 -
Operating Transfer to General Fund 141,600 141,600 144,400 60,167
Total Expenditures 3,656,203 1,880,795 3,765,011 1,060,167
Net Surplus (Deficit)(2,578,203)$ (753,733)$ (2,655,011)$ (461,021)$
Beginning Fund Balance 5,000,873 4,247,140
Ending Fund Balance 4,247,140$ 3,786,119$
City of Evanston
SW II TIF (Howard Hartrey)
As of May 31, 2013
19 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Net Property Tax Increment 470,000$ 456,403$ 465,000$ 255,915$
Interest Income 500 7 100 -
Total Revenue 470,500 456,410 465,100 255,915
Economic Development Activities - - - -
Capital Improvement Projects 580,000 670 580,000 -
Operating Transfer to General Fund 28,920 28,920 29,500 12,292
Total Expenditures 608,920 29,590 609,500 12,292
Net Surplus (Deficit)(138,420)$ 426,820$ (144,400)$ 243,623$
Beginning Fund Balance (114,083) 312,737
Ending Fund Balance 312,737$ 556,360$
City of Evanston
Southwest TIF
As of May 31, 2013
20 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Net Property Tax- Current 11,863,898$ 12,225,668$ 11,798,019$ 6,415,718$
Bond Proceeds/Premium/ Discounts - 3,572,986 - -
Transfer from Other Funds - IMRF 755,846 755,846 783,004 318,335
Miscellaneous Revenue - 18,434 - 33,510
Interest Income 1,500 3,645 1,500 251
Transfer from Sewer Fund - 99,650 190,210 79,254
Transfer from Special Assessment Fund 317,660 317,660 317,660 132,358
Total Revenue 12,938,904 16,993,889 13,090,393 6,979,426
Series 2002 C- Principal 660,000 4,195,000 - -
Series 2002 C- Interest 96,044 134,155 - -
Series 2004- Principal 760,000 845,000 775,000 -
Series 2004- Interest 506,250 525,850 478,400 -
Series 2004 B- Principal 1,630,000 1,630,000 595,000 -
Series 2004 B- Interest 195,640 195,638 130,439 -
Series 2005- Principal 730,000 750,000 1,095,000 -
Series 2005- Interest 700,500 719,000 664,000 -
Series 2006- Principal 80,000 130,000 85,000 -
Series 2006- Interest 451,582 462,158 448,302 -
Series 2006 B Bonds- Principal 35,000 - 35,000 35,000
Series 2006 B Bonds- Interest 604,126 604,126 603,426 302,063
Series 2007 - Principal 1,150,000 1,185,000 965,000 -
Series 2007 - Interest 598,958 634,277 684,458 -
Series 2008A - Principal 195,000 195,000 300,000 -
Series 2008A - Interest 132,313 132,313 125,975 -
Series 2008C - Principal 351,440 369,840 362,900 -
Series 2008C - Interest 387,730 408,030 376,308 -
Series 2008D - Principal 425,000 425,000 1,410,000 -
Series 2008D - Interest 93,554 93,554 36,690 -
Series 2010 A - Principal DSF 300,000 300,000 305,000 -
Series 2010 A - Interest DSF 185,337 185,338 179,338 -
Series 2010 B - Principal DSF 613,946 613,946 647,358 -
Series 2010 B - Interest DSF 141,648 141,648 135,508 -
Series 2011 A - Principal DSF 1,081,678 1,081,678 1,234,836 -
Series 2011 A - Interest DSF 630,961 630,959 451,586 -
Series 2012 A - Interest DSF - - 955,000 -
Series 2012 A - Principal DSF - - 357,706 -
Series 2004- Principal SAF 85,000 - 95,000 -
Series 2004- Interest SAF 19,600 - 13,650 -
Series 2005- Principal SAF 20,000 - 20,000 -
Series 2005- Interest SAF 18,500 - 17,500 -
Series 2006- Principal SAF 50,000 - 50,000 -
Series 2006- Interest SAF 10,576 - 8,526 -
Series 2007 - Principal SAF 35,000 - 35,000 -
Series 2007 - Interest SAF 35,320 - 33,920 -
Series 2008C - Principal SAF 18,400 - 19,000 -
Series 2008C - Interest SAF 20,300 - 19,702 -
General Management and Support 5,000 60 5,000 -
Bond Issuance Costs 60,000 23,686 60,000 -
Net of Transfers - - - -
Fiscal Agent Fees 8,000 74,016 10,000 2,000
Total Expenditures 13,122,403 16,685,272 13,824,528 339,063
Net Surplus (Deficit)(183,499)$ 308,617$ (734,135)$ 6,640,363$
Beginning Fund Balance 2,629,020 2,937,637
Ending Fund Balance 2,937,637$ 9,578,000$
City of Evanston
Debt Service Fund
As of May 31, 2013
21 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Net Property Tax Increment 862,000$ 471,098$ 500,000$ 354,217$
Interest Income 400 164 400 33
Miscellaneous - 15,125 - 14,054
Total Revenue 862,400 486,387 500,400 368,304
Economic Dev. Projects 300,000 25,267 - 2,550
Capital Improvements 900,000 102,269 800,000 997
Developer Agreement Payments 668,836 545,579 610,000 405,478
Repayments to Econ. Dev. Fund 48,500 48,500 48,500 20,208
Transfers to General Fund 120,400 120,400 120,400 50,167
Total Expenditures 2,037,736 842,015 1,578,900 479,400
Net Surplus (Deficit)(1,175,336)$ (355,628)$ (1,078,500)$ (111,096)$
Beginning Fund Balance 1,100,753 745,125
Ending Fund Balance 745,125$ 634,029$
City of Evanston
Howard Ridge TIF
As of May 31, 2013
22 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Net Property Tax Increment 605,000$ 96,387$ 300,000$ 42,943$
Bond Proceeds 2,270,000 - 3,400,000 -
Interest Income 1,000 714 1,000 105
Total Revenue 2,876,000 97,101 3,701,000 43,048
Economic Development Projects 1,200,000 - 650,000 -
Other Charges 490,000 308,852 1,600,000 30,000
Debt Service - Interest - - 40,000 -
Transfers to General Fund 60,000 60,000 60,000 25,000
Capital Projects 2,270,000 881,179 1,285,000 100,000
Total Expenditures 4,020,000 1,250,031 3,635,000 155,000
Net Surplus (Deficit)(1,144,000)$ (1,152,930)$ 66,000$ (111,952)$
Beginning Fund Balance 1,495,593 342,663
Ending Fund Balance 342,663$ 230,711$
City of Evanston
West Evanston TIF
As of May 31, 2013
23 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited 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 May 31, 2013
24 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Bond Proceeds 3,900,000$ 4,349,651$ 5,872,000$ -$
Grants 3,168,000 317,034 2,851,000 -
Private Contributions 1,301,200 - 510,000 -
General Fund Allocation 1,250,000 1,250,000 - -
Miscellaneous - 11,849 - 5,865
Interest Income - 19,073 10,000 8,202
Total Revenue 9,619,200 5,947,607 9,243,000 14,067
Capital Outlay (includes prior year
rollovers)14,175,358 6,476,841 10,794,172 964,170
Interfund Transfers Out 475,000 475,000 475,000 197,917
Total Expenditures 14,650,358 6,951,841 11,269,172 1,162,087
Net Surplus (Deficit)(5,031,158)$ (1,004,234)$ (2,026,172)$ (1,148,020)$
Beginning Fund Balance 5,746,660 4,742,426
Ending Fund Balance 4,742,426$ 3,594,406$
City of Evanston
Capital Improvement Fund
As of May 31, 2013
25 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Special Assessments Collected 300,000$ 292,877$ 300,000$ 83,478$
Bond Proceeds - - 250,000 -
Investment Income 10,000 5,532 10,000 737
Total Revenue 310,000 298,409 560,000 84,215
Transfer to Debt Service Fund 317,660 317,660 317,660 132,358
Capital Outlay 1,155,000 1,020,393 500,000 171
Total Expenditures 1,472,660 1,338,053 817,660 132,529
Net Surplus (Deficit)(1,162,660)$ (1,039,644)$ (257,660)$ (48,314)$
Beginning Fund Balance 2,944,889 1,905,245
Ending Fund Balance 1,905,245$ 1,856,931$
City of Evanston
Special Assessment Fund
As of May 31, 2013
26 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Parking Lots & Meters Operations 2,870,000$ 3,054,412$ 3,070,000$ 1,202,197$
Church Street Garage Operations 767,092 557,258 716,348 249,471
Maple Avenue Garage Operations 1,151,800 1,142,999 1,204,200 461,059
Sherman Avenue Garage Operations 1,356,275 1,460,452 1,417,275 665,541
Washington National TIF Interfund Transfers-In 3,876,726 4,301,726 3,631,350 1,513,063
Interest Income 15,070 15,818 15,070 841
Miscellaneous Revenue 11,400 10,100 11,400 17,141
Reserve for Future Repairs (Contra Depreciation) 2,034,004 - 2,034,004 -
Total Revenue 12,082,367 10,542,765 12,099,647 4,109,313
7005 - Parking System Administration 655,747 825,321 784,607 267,488
7015 - Parking Lots and Meters 1,584,510 701,415 829,052 233,654
7025 - Church Street Self Park 608,255 395,831 607,955 178,762
7030 - Church Street Debt Payments 173,126 173,126 171,250 -
7036 - Sherman Avenue Garage 5,772,432 4,775,635 5,750,270 446,502
7037 - Maple Avenue Garage 1,736,960 840,539 1,611,920 377,089
7039 - Parking Debt - 26,504 27,461 -
Transfer to Insurance Fund 503,877 503,878 490,236 204,265
Transfer to General Fund 644,242 644,242 644,242 268,434
Transfer to Fleet 21,991 21,992 21,991 9,163
Transfer to Equipment Replacement 30,000 30,000 30,000 12,500
Capital Outlay 120,000 - - -
Capital Improvements 3,400,000 1,834,294 3,455,000 483,735
Total Expenditures 15,251,140 10,772,777 14,423,984 2,481,592
Net Surplus (Deficit)(3,168,773)$ (230,012)$ (2,324,337)$ 1,627,721$
Further Operating Expense Breakdown:
7015 Parking Meter Activities 762,846 701,415 792,400 233,654
7015 Parking Meter Depreciation 36,652 - 36,652 -
SUBTOTAL 799,498 701,415 829,052 233,654
7025- Church Garage Activities 494,156 395,831 428,027 178,762
7025- Church Garage Depreciation 179,928 - 179,928 -
SUBTOTAL 674,084 395,831 607,955 178,762
7036 Sherman Garage Activities 1,199,756 1,525,635 1,172,020 446,502
7036 Debt Service Payments 3,250,300 3,250,000 3,703,600 -
7036 Reserve (Depreciation)874,650 - 874,650 -
SUBTOTAL 5,324,706 4,775,635 5,750,270 446,502
7037 Maple Garage Activities 1,013,991 840,539 945,722 377,089
7037 Debt Service Payments - - - -
7037 Reserve (Depreciation)666,198 - 666,198 -
SUBTOTAL 1,680,189 840,539 1,611,920 377,089
Beginning Unrestricted Fund Balance 15,196,441 14,966,429
Ending Unrestricted Fund Balance 14,966,429$ 16,594,150$
City of Evanston
Parking Fund
As of May 31, 2013
27 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Evanston 5,600,000$ 6,162,618$ 5,684,000$ 2,414,477$
Skokie 2,800,000 2,989,109 2,856,000 1,003,433
Northwest Commission 4,414,000 5,033,996 4,517,000 1,927,002
Cross Connection Control Fees 91,000 98,805 100,500 -
Investment Earnings 2,500 15,025 2,500 7,053
Debt Proceeds 4,800,000 4,448,704 2,000,000 -
Debt Proceeds (zero interest)- - 1,370,000 -
Fees and Merchandise Sales 35,000 111,459 40,000 15,314
Fees and Outside Work 80,000 228,159 80,000 41,301
Grants 262,500 262,500 - -
Insurance Reimbursements 420,000 - - -
Phosphate Sales 60,000 49,754 66,000 18,794
Property Sales and Rentals 203,057 200,951 213,300 20,477
Misc Revenue - 5,387 - 70,190
Total Revenue 18,768,057 19,606,467 16,929,300 5,518,041
General Support 832,838 911,966 990,583 298,996
Pumping 2,368,467 2,274,005 2,333,247 799,116
Filtration 2,563,022 2,980,398 2,635,539 933,059
Distribution 1,464,106 1,153,470 1,424,324 469,670
Meter Maintenance 313,840 282,913 309,163 101,887
Other Operating Expenses 285,530 227,063 478,592 143,456
Debt Service 944,157 944,157 864,233 303,016
Debt Service - IEPA Loan 3382 67,506 67,506 67,506 33,752
Capital Outlay 162,500 81,237 248,500 10,020
Capital Improvements 7,837,000 6,182,933 7,435,000 302,101
Interfund Transfers Out - General Fund 3,356,300 3,356,300 3,356,300 1,398,458
Interfund Transfers Out - Insurance Fund 468,492 468,493 468,492 195,205
Total Expense 20,663,758 18,930,441 20,611,479 4,988,736
Net Surplus (Deficit)(1,895,701)$ 676,026$ (3,682,179)$ 529,305$
Beginning Unrestricted Fund Balance 8,246,988 8,923,014
Ending Unrestricted Fund Balance 8,923,014$ 9,452,319$
City of Evanston
Water Fund
As of May 31, 2013
28 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Operations 12,908,000$ 14,087,803$ 12,908,000$ 5,542,405$
Debt Proceeds 5,000,000 4,045,823 4,000,000 -
Debt Proceeds - 2012 IEPA Loan 4,000,000 - 3,100,000 307,481
Investment Earnings 1,000 2,962 1,000 15
Miscellaneous 91,236 - 18,865 -
Total Revenue 22,000,236 18,136,588 20,027,865 5,849,901
Sewer Operations 1,869,650 2,037,201 2,134,549 646,216
Other Operating Expenses 48,100 48,098 43,300 2,100
Interfund Transfers Out - General Fund 142,200 142,200 142,200 59,250
Interfund Transfers Out - Insurance Fund 269,988 269,988 269,988 112,495
Transfer to Debt Service - - 190,211 79,254
Capital Outlay 18,000 14,885 20,600 9,204
Capital Improvement Account 4,753,000 752,977 4,100,000 344,143
Debt Service 14,360,205 14,242,990 11,542,740 4,447,511
Total Expenses 21,461,143 17,508,339 18,443,588 5,700,173
Net Surplus (Deficit) 539,093$ 628,249$ 1,584,277$ 149,728$
Beginning Unrestricted Fund Balance 3,513,271 4,141,520
Ending Unrestricted Fund Balance 4,141,520$ 4,291,248$
City of Evanston
Sewer Fund
As of May 31, 2013
29 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Transfer from General Fund 1,245,967$ 1,245,967$ 1,245,967$ 519,153$
Solid Waste Franchise Fees 175,000 129,387 175,000 78,907
SWANCC Recycling Incentive 140,000 52,486 140,000 3,204
Recycling Service Charge 2,954,033 2,958,350 2,954,033 1,500,877
Sanitation Service Charge Penalty 30,000 52,865 30,000 16,733
Special Pickup Fees 100,000 51,413 100,000 24,285
State Recycling Grant - 1,500 - -
Trash Cart Sales 15,000 32,247 15,000 10,761
Investment Income - - - 20
Yard Waste Fees 350,000 190,957 350,000 47,445
Total Revenue 5,010,000 4,715,172 5,010,000 2,201,385
Refuse Collection & Disposal 3,077,218 2,881,849 3,259,574 1,126,647
Residential Recycling Collection 1,360,393 1,129,376 1,254,398 419,912
Yard Waste Collection 750,250 611,971 750,250 138,408
Total Expense 5,187,861 4,623,196 5,264,222 1,684,967
Net Surplus (Deficit)(177,861)$ 91,976$ (254,222)$ 516,418
Beginning Unrestricted Fund Balance (1,571,711) (1,479,735)
Ending Unrestricted Fund Balance (1,479,735)$ (963,317)
City of Evanston
Solid Waste
As of May 31, 2013
30 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
General Fund 2,457,356$ 2,457,356$ 2,507,356$ 1,044,733$
Library Fund 2,381 2,381 2,381 992
Parking Fund 21,992 21,992 21,992 9,163
Water Fund 122,751 122,751 122,751 51,146
Sewer Fund 177,729 177,729 177,729 74,054
Solid Waste Fund 298,071 298,071 298,071 124,196
Sale of Surplus Property 75,000 76,115 - -
Damage to City Property 24,789 - 24,789 -
Miscellaneous Revenue 20,000 48,014 10,000 22,119
Interest Income 4,165 409 1,000 -
Total Revenues 3,204,234 3,204,818 3,166,069 1,326,403
General Support 284,571 240,361 292,007 100,434
Major Maintenance 3,211,873 3,203,629 3,217,058 1,253,650
Transfer to Equipment Repl. Fund 2,222,069 1,481,379 - -
Capital Outlay - 2,896 - -
Total Expenditures 5,718,513 4,928,265 3,509,065 1,354,084
Net Surplus (Deficit)(2,514,279)$ (1,723,447)$ (342,996)$ (27,681)$
Beginning Fund Balance 1,639,611 (83,836)
Ending Fund Balance (83,836)$ (111,517)$
City of Evanston
Fleet Maintenance Fund
As of May 31, 2013
31 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
General Fund 1,742,590$ 1,742,590$ 1,242,590$ 517,746$
Library Fund 1,700 1,700 1,700 708
Parking Fund 30,000 30,000 30,000 12,500
Water Fund 72,275 - - -
Sewer Fund 127,650 - - -
Solid Waste Fund 177,131 177,131 177,131 73,805
Miscellaneous Revenue - 10,904 - -
Sale of Surplus Property 210,217 253,156 210,217 31,745
Transfer from Fleet Fund 2,222,069 1,481,379 - -
Total Revenues 4,583,632 3,696,860 1,661,638 636,504
Capital Outlay 3,500,000 3,073,683 2,400,000 288,958
Capital Leases 50,000 34,349 50,000 -
Total Expenditures 3,550,000 3,108,032 2,450,000 288,958
Net Surplus (Deficit)1,033,632$ 588,828$ (788,362)$ 347,546$
Beginning Fund Balance -$ 588,828$
Ending Fund Balance 588,828$ 936,374$
City of Evanston
Equipment Replacement Fund
As of May 31, 2013
32 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
General Admin Contribution- General 121,207 121,207$ 121,204$ 50,501$
General Admin Contribution- E911 930 930 930 388
General Admin Contribution- CDBG 930 930 930 388
General Admin Contribution- E.D. 930 930 930 388
General Admin Contribution- Parking 17,032 17,032 17,032 7,097
General Admin Contribution- Water Fund 24,962 24,962 24,962 10,401
General Admin Contribution- Sewer Fund 14,385 14,385 14,385 5,994
Liability/Property Contribution- General 909,150 909,150 909,150 378,813
Liability/Property Contribution- E911 6,972 6,972 6,972 2,905
Liability/Property Contribution- CDBG 6,972 6,972 6,972 2,905
Liability/Property Contribution- E.D. 6,972 6,972 6,972 2,905
Liability/Property Contribution- Parking 127,731 127,731 127,731 53,221
Liability/Property Contribution- Water Fund 187,209 187,209 187,209 78,004
Liability/Property Contribution- Sewer Fund 107,887 107,887 107,887 44,953
Workers' Comp Contribution- General 1,244,860 1,244,860 1,244,860 518,692
Workers' Comp Contribution- Library Fund 5,898 5,898 5,898 2,458
Workers' Comp Contribution- E911 9,546 9,546 9,546 3,977
Workers' Comp Contribution- CDBG 9,546 9,546 9,546 3,977
Workers' Comp Contribution- E.D. 9,546 9,546 9,546 3,977
Workers' Comp Contribution- Parking 174,886 174,886 174,886 72,869
Workers' Comp Contribution- Water Fund 256,322 256,322 256,322 106,801
Workers' Comp Contribution- Sewer Fund 147,716 147,716 147,716 61,548
Subrogation Proceeds 83,300 121,316 83,300 53,444
Transfer from General Fund - Veolia Liability - 200,000 - 20,000
Investment Income 41,650 550 41,650 -
Workers Comp & Liability - Subtotal 3,516,536 3,713,455 3,516,536 1,486,606
Health Insurance Chargebacks- General 7,602,935 7,602,935 8,232,350 3,442,879
Health Insurance Chargebacks - Library 308,920 308,920 318,681 132,784
Health Insurance Chargebacks - NSP2 15,635 15,635 16,390 6,829
Health Insurance Chargebacks- E911 77,647 77,647 81,545 33,977
Health Insurance Chargebacks- CDBG 10,780 10,780 12,586 5,244
Health Insurance Chargebacks- E.D. Fund 57,886 57,886 56,081 20,820
Health Insurance Chargebacks- Parking 184,229 184,229 170,588 71,078
Health Insurance Chargebacks- Water 561,211 561,211 596,392 248,497
Health Insurance Chargebacks- Sewer 140,199 140,199 168,030 70,012
Health Insurance Chargebacks - Solid Waste 158,577 158,577 114,220 47,592
Health Insurance Chargebacks- Fleet 196,271 196,271 183,414 76,423
Retiree Health Insurance Contributions 1,903,503 1,599,166 1,684,894 755,430
Employee Health Insurance Contributions 1,209,056 1,357,679 1,760,276 448,557
One Time IPBC Distribution 200,000 200,000 300,000 125,000
Health & Life insurance - Subtotal 12,626,849 12,471,135 13,695,447 5,485,122
Total Revenues 16,143,385 16,184,590 17,211,983 6,971,728
City of Evanston
Insurance Fund
As of May 31, 2013
33 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
City of Evanston
Insurance Fund
As of May 31, 2013
General Administration & Support 354,104 404,380 294,093 118,474
Auditing - - 25,000 -
Liability/Property Insurance Premiums 470,000 417,853 470,000 454,744
Liability Legal Fees 350,000 483,384 350,000 187,922
Liability Settlement Payments 400,000 1,065,006 400,000 86,561
Transfer - to ERI Debt Service - - 8,325 -
Workers' Comp Insurance Premiums 114,400 108,284 114,400 99,804
Workers' Comp Legal Fees 60,000 56,776 80,500 12,702
Workers' Comp Medical Payments 850,000 510,510 800,000 108,954
Workers' Comp Settlement Payments 700,000 1,003,026 1,100,000 332,203
Workers' Comp TPA Pymts (non specific) 145,000 121,542 145,000 -
Workers' Comp TTD Pymts (non sworn)140,000 1,417 - 2,041
Workers' Comp & Liability - Subtotal 3,583,504 4,172,178 3,787,318 1,403,405
General Administration & Support 98,878 9,002 94,093 27,352
Health Insurance Premiums 13,005,609 13,178,021 13,458,615 5,337,667
Health Insurance Opt Out Payments 78,000 50,750 84,000 24,485
Health & Life Insurance - Subtotal 13,182,487 13,237,773 13,636,708 5,389,504
Total Expenditures 16,765,991 17,409,951 17,424,026 6,792,909
Net Surplus (Deficit)(622,605)$ (1,225,361)$ (212,043)$ 178,819$
Beginning Unrestricted Fund Balance (6,124,772) (7,350,133)
Ending Unrestricted Fund Balance (7,350,133)$ (7,171,314)$
34 of 38
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Property Taxes 6,119,393$ 6,246,212$ 6,061,575$ 3,287,721$
Personal Property Repl Tax 282,000 282,000 280,000 157,267
Interest on Investment 600,000 753,329 800,000 1,009
Participant Contributions 900,000 848,912 922,500 342,495
Unrealized Gain - - - 134
Miscellaneous - 184 - 50
Total Revenue 7,901,393 8,130,637 8,064,075 3,788,676
Administrative Expenses 154,000 289,018 154,000 29,253
Legal Fees 50,000 - 50,000 -
Retiree Pensions 4,700,000 4,771,894 4,841,000 2,000,887
Widows' Pensions 1,070,000 1,068,600 1,090,000 429,285
Disability Pensions 1,060,000 1,261,223 1,350,000 557,313
QUILDRO 75,000 79,831 75,000 37,623
Reserve for Future Payments - - - -
Total Expenditures 7,109,000 7,470,566 7,560,000 3,054,361
Net Surplus (Deficit)792,393$ 660,071$ 504,075$ 734,315$
Beg Net Assets held in Trust 54,893,621 54,893,621 55,553,692 55,553,692
End Net Assets held in Trust 55,686,014 55,553,692$ 56,057,767$ 56,288,007$
City of Evanston
Fire Pension Fund
As of May 31, 2013
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FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Property Taxes 8,196,751$ 8,359,742$ 8,069,325$ 4,412,441$
Personal Property Repl Tax 325,000 325,000 325,000 157,267
Interest Income 1,600,000 2,343,610 2,625,000 258
Participant Contributions 1,385,000 1,599,434 1,383,750 588,156
Miscellaneous - 125 - -
Unrealized Gain / (Loss) - - - -
Total Revenue 11,506,751 12,627,911 12,403,075 5,158,122
Administrative Expenses 186,000 270,571 250,000 775
Retiree Pensions 7,250,000 7,299,098 7,500,769 3,211,019
Widow Pensions 818,000 868,955 868,000 358,341
Disability Pensions 625,000 652,875 700,000 284,178
Separation Refunds - 116,538 150,000 -
QUILDRO 12,000 17,886 18,000 8,785
Reserve for Future Payments - - - -
Total Expenditures 8,891,000 9,225,923 9,486,769 3,863,098
Net Surplus (Deficit)2,615,751$ 3,401,988$ 2,916,306$ 1,295,024$
Beg Net Assets held in Trust 72,596,264 72,596,264 75,998,252 75,998,252
End Net Assets held in Trust 75,212,015$ 75,998,252$ 78,914,558$ 77,293,276$
City of Evanston
Police Pension Fund
As of May 31, 2013
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FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Revenue By Source
Allocation - Property Taxes 4,253,214 4,087,402 4,253,214$ 2,245,855$
Library Fines & Fees 150,000$ 148,074$ 185,000 68,625
Library Material Replacement 12,500 12,495 12,500 6,215
Copy Machine Charges 20,000 20,131 20,000 8,581
Meeting Room Fees 10,000 8,986 10,000 4,415
Non-resident Cards 2,460 989 1,690 395
North Branch Rental Income 47,325 58,606 59,660 25,200
State Per Capita Grant 75,900 76,385 76,300 -
Personal Property Repl. Tax 50,200 50,200 50,200 -
Video Rentals 28,000 25,016 - -
Transfer from General Fund - 521,920 - -
Book Sales - - 60,000 18,868
Fund for Excellence - - 245,000 39,750
Transfer from Endowment - - 131,250 -
Total Revenues 4,649,599 5,010,204 5,104,814 2,417,904
Expenditures
Youth Services 800,390 836,256 891,720 332,226
Adult Services 1,579,231 1,558,086 1,535,224 572,895
Circulation 589,769 618,770 612,892 243,732
Neighborhood Services 203,336 195,587 360,757 113,184
Technical Services 473,306 484,877 503,433 141,938
Maintenance 491,375 476,783 507,517 207,348
Administration 512,192 510,186 669,377 220,122
Total Expenditures 4,649,599 4,680,545 5,080,920 1,831,445
Net Surplus (Deficit)- 329,659 23,894 586,459$
Beginning Fund Balance - 329,659
Ending Fund Balance 329,659 916,118
City of Evanston
Library Fund
As of May 31, 2013
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January February March April May June July August September October November December
FY 2013 Unreserved Fund Balance 17,412,530$ 18,091,096$ 21,774,085$ 22,459,219$ 23,342,537$
FY 2012 Unreserved Fund Balance 14,685,117$ 16,337,797$ 19,881,970$ 19,002,485$ 19,669,892$
FY 2013 Cash Balance 6,624,063$ 7,811,937$ 12,160,633$ 12,969,898$ 12,797,660$
FY 2012 Cash Balance 8,894,526$ 8,902,327$ 13,603,167$ 13,093,141$ 12,607,881$
$-
$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 2013 vs Fiscal Year 2012
FY 2013 Unreserved Fund Balance
FY 2012 Unreserved Fund Balance
FY 2013 Cash Balance
FY 2012 Cash Balance
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