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Home My WebLink About2013.06 June 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: June 2013 Monthly Financial Report Date: August 2, 2013 Please find attached the unaudited financial statements as of June 30, 2013. A summary by fund for total revenues, expenditures/expenses, fund balances, and cash balances is as follows: YTD YTD YTD 6/30/2013 6/30/2013 6/30/2013 6/30/2013 6/30/2013 Unreserved Cash Fund Name Fund # Revenue Expenses Net Fund Balance Balance* General 100 42,674,173$ 40,181,597$ 2,492,576$ 19,526,063$ 13,037,089$ HPRP 190 - - - - - Neighborhood Stabilization 195 1,689,387 793,694 895,693 895,693 898,671 Motor Fuel 200 905,121 417,336 487,785 1,487,153 1,649,548 Emergency 911 205 459,742 508,437 (48,695) 1,216,112 967,791 SSA#4 210 193,029 185,000 8,029 (108,974) (118,408) CDBG 215 195,542 498,018 (302,476) (289,677) (202,614) CDBG Loan 220 51,845 61,824 (9,979) 2,134,834 (28,231) Economic Development 225 856,323 678,177 178,146 2,328,550 1,705,947 Neighborhood Improvement 235 - - - 129,915 129,915 Home 240 406,154 348,174 57,980 3,364,355 9,128 Affordable Housing 250 3,974 26,995 (23,021) 2,213,105 475,931 Washington National TIF 300 2,505,504 2,179,094 326,410 7,617,714 7,186,565 SSA#5 305 228,083 - 228,083 661,137 632,677 SW II TIF (Howard Hartrey) 310 600,232 1,110,006 (509,774) 3,735,865 3,735,867 Southwest TIF 315 255,915 437,425 (181,510) 123,429 123,429 Debt Service 320 7,143,122 2,510,475 4,632,647 7,528,795 6,009,105 Howard Ridge TIF 330 371,272 493,474 (122,202) 933,308 642,319 West Evanston TIF 335 43,057 160,000 (116,943) 755,904 751,012 Dempster-Dodge TIF 340 - - - - - Capital Improvement 415 15,224 1,368,997 (1,353,773) 2,048,138 3,289,004 Special Assessment 420 87,814 166,834 (79,020) 1,826,295 1,826,295 Parking 505 4,988,108 3,202,185 1,785,923 16,204,223 16,295,956 Water 510-513 6,750,490 6,250,570 499,920 9,692,575 9,178,382 Sewer 515 7,168,623 6,870,188 298,435 4,498,013 2,145,557 Solid Waste 520 2,571,176 2,116,135 455,041 (992,843) (1,609,700) Fleet 600 1,591,446 1,619,494 (28,048) (135,145) (667,691) Equipment Replacement 601 757,456 355,263 402,193 991,021 1,073,790 Insurance 605 8,467,890 8,086,805 381,085 (6,995,414) 266,051 Library 185 2,424,952 2,362,735 62,217 1,163,313 629,212 Total** 93,405,654$ 82,988,932$ 10,416,722$ 82,553,457$ 70,032,597$ *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 1 of 38 Included above are the ending balances as of June 30, 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 June 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 sixth 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 June 30, the General Fund is operating at a $2.5 million surplus. Revenues are over budget year to date primarily due to favorable variances in Income Tax (12.7% over budget), Building Permits (29.8% over budget), Other Permit Fees (25.2% over budget) and Intergovernmental Revenue (134.3% over budget). Expenses are under budget primarily due to favorable variances in the City Manager’s Office (11.4% under budget), Administrative Services (9.4% under budget), Community and Economic Development (7.2% under budget), and Parks, Recreation and Community Services (7.9% under budget). Parks, Recreation and Community Services will see increased costs as summer seasonal and youth employment expenses are incurred over the summer. Through June 30, 2013, the Special Service Area (SSA) #4 Fund is showing a negative fund balance of $108,974 and a negative cash balance of $118,408. Through June 30, 2013, the CDBG Fund is showing a negative fund balance of $289,677 and a negative cash balance of $202,614. 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). These negative balances will not appear in future reports as the City received the HUD disbursement of $379,000 in early July. Through June 30, 2013, the CDBG Loan Fund is showing a negative cash balance of $28,231. 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 August. Through June 30, 2013, the Solid Waste Fund is showing a negative fund balance of $992,844 and a negative cash balance of $1,609,700. The Solid Waste Fund has operated at a surplus of $455,041 through June 30, 2013. This surplus has reduced the negative fund and cash balance in the Solid Waste Fund. Through June 30, 2013, the Fleet Fund is showing a negative fund balance of $135,145 and a negative cash balance of $667,691. 2 of 38 Through June 30, 2013, the Insurance Fund is showing a negative fund balance of $6,995,414. This negative balance is primarily due to insurance reserves for potential claims payable. These claims/cases have not been settled, and therefore there is no guarantee the City will actually experience this negative fund balance as estimated. Staff will continue to monitor the Insurance Fund and provide regular updates to the City Council in the future. If there are any questions on the attached report, please contact me by phone at (847) 859-7816 or by email: lgergits@cityofevanston.org. Detailed fund summary reports can be found at the following link: http://www.cityofevanston.org/city-budget/financial-reports/ CERTIFICATION OF ATTACHED FINANCIAL REPORTS As required per Illinois Statute 65 ILCS 5/3.1-35-45 I, Martin Lyons, Treasurer of the City of Evanston, hereby affirm that I have reviewed the June 30, 2013 year-to-date financial information and reports which to the best of my knowledge appear accurate and complete. 3 of 38 Revenues Budget Actual % of Budget Budget Actual % of Budget Budget Actual % of Budget Budget Actual % of Budget Budget Actual % of Budget Property Tax 12,481,386$ 6,545,258$ 52.4% -$ -$ -$ -$ -$ -$ -$ -$ Sales Tax 15,152,800 7,070,992 46.7% - - - - - - - - State Income Tax 6,322,645 3,964,600 62.7% - - - - - - - - Utility Tax 8,514,306 4,237,424 49.8% - - - - - - - - Real Estate Transfer Tax 2,146,300 1,235,857 57.6% - - - - - - - - Liquor Tax 2,350,000 1,052,871 44.8% - - - - - - - - Other Taxes 5,961,146 2,353,502 39.5% - - - - - - - - Licenses, Permits, Fees 9,419,640 5,162,432 54.8% - - - - - - - - Charges for Services 7,904,198 3,568,043 45.1% 6,434,293 3,172,433 49.3% 13,157,500 6,535,609 49.7% 12,908,000 6,861,127 53.2% 3,624,033 1,944,988 53.7% Intergovernmental Revenues 786,798 1,481,472 188.3% - - - - - - 140,000 3,204 2.3% Interfund Transfers 7,693,367 3,821,264 49.7% 3,631,350 1,815,675 50.0% - - - - 1,245,967 622,984 50.0% Other Non-Tax Revenue 5,790,465 2,180,458 37.7% 2,034,004 - 0.0% 3,771,800 214,881 5.7% 7,119,865 307,496 4.3% - - Total Revenues 84,523,051$ 42,674,173$ 50.5% 12,099,647$ 4,988,108$ 41.2% 16,929,300$ 6,750,490$ 39.9% 20,027,865$ 7,168,623$ 35.8% 5,010,000$ 2,571,176$ 51.3% Expenditures Legislative 635,096$ 340,190$ 53.6% -$ -$ -$ -$ -$ -$ -$ -$ City Administration 1,873,088 726,640 38.8% - - - - - - - - Law Department 989,154 465,207 47.0% - - - - - - - - Administrative Services Department 8,776,493 3,563,190 40.6% - - - - - - - - Community and Econ. Development 2,721,262 1,165,761 42.8% - - - - - - - - Police Department 25,552,038 13,131,037 51.4% - - - - - - - - Fire & Life Safety Services 13,741,148 7,088,980 51.6% - - - - - - - - Health Department 2,633,716 1,200,308 45.6% - - - - - - - - Public Works - Operating 9,660,554 4,941,149 51.1% 10,968,984 2,717,560 24.8% - - - - 5,264,222 2,116,135 40.2% Public Works - Capital Outlay - - 3,455,000 484,625 14.0% - - - - - - Parks, Recreation & Comm. Services 17,937,873 7,559,135 42.1% - - - - - - - - Utilities - Operating - - - - 12,927,979 5,915,268 45.8% 14,322,988 6,515,895 45.5% - - Utilities - Capital Outlay - - - - 7,683,500 335,302 4.4% 4,120,600 354,293 8.6% - - Total Expenditures 84,520,422$ 40,181,597$ 47.5% 14,423,984$ 3,202,185$ 22.2% 20,611,479$ 6,250,570$ 30.3% 18,443,588$ 6,870,188$ 37.2% 5,264,222$ 2,116,135$ 40.2% As of June 30, 2013 City of Evanston Report of Budget-to-Actual Revenues and Expenditures Parking Fund Water Fund Solid Waste FundSewer FundGeneral Fund (Target is 50% of FY 2013 Budget) 4 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited Budget YTD Amended Actual Adopted Actual Tax - Property 12,296,386$ 8,186,281$ 12,481,386$ 6,545,258$ Tax - State Use 1,091,215 1,172,354 1,176,879 576,885 Tax - Sales Tax - Basic 9,209,455 9,008,956 9,291,000 4,389,931 Tax - Sales Tax - Home Rule 5,997,020 5,707,112 5,861,800 2,681,061 Tax - Auto Rental 36,445 41,405 40,000 18,357 Tax - Athletic Contest 700,000 921,887 760,000 - Tax - State Income 5,853,839 6,603,796 6,322,645 3,964,600 Tax - Electric Utility 3,069,806 2,996,903 3,069,806 1,466,043 Tax - Natural Gas Utility 1,583,000 910,482 1,400,000 753,884 Tax - Natural Gas Use - Home Rule 869,000 685,683 800,000 476,013 Tax - Cigarette 485,000 205,249 485,000 - Tax - Evanston Motor Fuel 761,587 629,128 707,667 318,537 Tax - Liquor 2,070,063 2,175,476 2,350,000 1,052,871 Tax - Parking 2,160,000 2,352,581 2,200,000 1,125,190 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 1,235,857 Tax - Telecommunications 3,150,200 3,433,939 3,244,500 1,541,484 License Fees - Vehicles 2,598,341 2,562,972 2,600,000 484,635 License Fees - Other 1,045,382 1,125,627 1,030,502 647,540 Permit Fees - Building 2,500,000 3,546,648 3,020,000 2,410,571 Permit Fees - Other 1,184,788 1,937,653 1,209,788 909,925 Other Fees 1,324,350 1,306,308 1,559,350 709,761 Fines and Forfeiture Revenue 4,721,639 3,470,107 4,366,022 1,745,254 Charges for Services Revenue 7,853,023 7,458,233 7,904,198 3,568,043 Intergovernmental Revenue 669,897 706,811 786,798 1,481,472 Other Revenue 1,216,983 1,301,943 1,418,443 415,709 Interfund Transfers In (Other Funds)7,890,068 7,709,312 7,693,367 3,821,264 Interest Income 12,000 7,169 6,000 19,495 Total Revenue 82,700,787 78,777,151 84,523,051 42,674,173 Legislative 616,033 621,321 635,096 340,190 City Administration 1,856,258 1,603,216 1,873,088 726,640 Law Department 999,107 975,265 989,154 465,207 Administrative Services Department 8,643,197 7,882,911 8,776,493 3,563,190 Community and Economic Development 3,148,339 3,077,886 2,721,262 1,165,761 Police Department 24,752,938 25,407,644 25,552,038 13,131,037 Fire & Life Safety Services Department 13,314,621 13,403,563 13,741,148 7,088,980 Health Department 2,413,969 2,225,149 2,633,716 1,200,308 Public Works Department 9,559,460 9,042,780 9,660,554 4,941,149 Parks, Recreation & Community Services 17,392,621 17,620,573 17,937,873 7,559,135 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 83,610,308 84,520,422 40,181,597 Net Surplus (Deficit)(1,745,756)$ (4,833,157)$ 2,629$ 2,492,576$ Beginning Unrestricted Fund Balance (Note 1) 18,393,169 17,033,487 Adjustment to GAAP Basis of Accounting 3,473,475 - Total Ending Fund Balance 17,033,487$ 19,526,063$ Audited FY 2012 Ending Fund Balance Composition Restricted for Fund Activities - Committed - Assigned / Unassigned 17,033,487 Total Ending Fund Balance 17,033,487 Note 1: Unrestricted fund balance includes amounts designated for compensated absences and IMRF. City of Evanston General Fund As of June 30, 2013 5 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited 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 -$ -$ Audited FY 2012 Ending Fund Balance Composition Restricted for Fund Activities - Committed - Assigned / Unassigned - Total 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 June 30, 2013 6 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited Budget YTD Amended Actual Adopted Actual Grant Proceeds 5,699,363$ 8,438,092$ 4,011,917$ 778,601$ Program Income 1,750,000 - - 910,786 Total Revenue 7,449,363 8,438,092 4,011,917 1,689,387 Development Activities 6,771,363 8,011,012 3,505,000 631,357 Administration 338,749 292,845 341,622 90,011 Transfer to Debt Service 3,616 3,616 3,905 1,953 Transfer to Insurance 15,635 15,635 16,390 8,195 Transfer to General Fund 320,000 114,984 145,000 62,178 Total Expenditures 7,449,363 8,438,092 4,011,917 793,694 Net Surplus (Deficit) -$ -$ -$ 895,693$ Beginning Fund Balance - - Ending Fund Balance -$ 895,693$ Audited FY 2012 Ending Fund Balance Composition Restricted for Fund Activities - Committed - Assigned / Unassigned - Total Ending Fund Balance - City of Evanston Neighborhood Stabilization Fund As of June 30, 2013 7 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited Budget YTD Amended Actual Adopted Actual State Allotment 1,900,000$ 1,816,463$ 2,125,000$ 904,792$ Investment Earnings 2,000 1,103 2,000 329 Miscellaneous Income - - - - Total Revenue 1,902,000 1,817,566 2,127,000 905,121 Street Resurfacing (2012) 1,400,000 1,181,452 1,400,000 836 Transfer to General Fund - Staff Engineering 132,727 132,727 133,000 66,500 Transfer to General Fund - Street Maintenance 704,263 704,263 700,000 350,000 Total Expenditures 2,236,990 2,018,442 2,233,000 417,336 Net Surplus (Deficit)(334,990)$ (200,876)$ (106,000)$ 487,785$ Beginning Fund Balance 1,200,244 999,368 Ending Fund Balance 999,368$ 1,487,153$ Audited FY 2012 Ending Fund Balance Composition Restricted for Fund Activities 999,368 Committed - Assigned / Unassigned - Total Ending Fund Balance 999,368 City of Evanston Motor Fuel Fund As of June 30, 2013 8 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited Budget YTD Amended Actual Adopted Actual Landline Surcharge Revenue 617,400$ 564,483$ 617,400$ 272,605$ Wireless Surcharge Revenue 416,160 440,606 416,160 186,987 Interest Income 1,000 679 1,000 150 Miscellaneous Revenue - - - - Total Revenue 1,034,560 1,005,768 1,034,560 459,742 Operating Expense 847,415 820,289 891,122 370,949 Transfer to General Fund 125,950 125,950 125,950 62,975 Transfer to Insurance Fund 95,095 95,095 98,993 49,497 Transfer to Debt Service Fund 10,385 10,385 11,215 5,607 Capital Replacement 188,000 - 70,000 19,409 Total Expenditures 1,266,845 1,051,719 1,197,280 508,437 Net Surplus (Deficit)(232,285)$ (45,951)$ (162,720)$ (48,695)$ Beginning Fund Balance 1,310,758 1,264,807 Ending Fund Balance 1,264,807$ 1,216,112$ Audited FY 2012 Ending Fund Balance Composition Restricted for Fund Activities 1,264,807 Committed - Assigned / Unassigned - Total Ending Fund Balance 1,264,807 City of Evanston E911 Fund As of June 30, 2013 9 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited Budget YTD Amended Actual Adopted Actual Property Tax Revenue 398,000$ 342,021$ 370,000$ 193,026$ Investment Income - 7 - 3 Total Revenues 398,000 342,028 370,000 193,029 Professional Fees (Evmark)398,000 398,000 370,000 185,000 Total Expenditures 398,000 398,000 370,000 185,000 Net Surplus (Deficit)-$ (55,972)$ -$ 8,029$ Beginning Fund Balance (61,031) (117,003) Ending Fund Balance (117,003)$ (108,974)$ Audited FY 2012 Ending Fund Balance Composition Restricted for Fund Activities - Committed - Assigned / Unassigned (117,003) Total Ending Fund Balance (117,003) City of Evanston Special Service Area #4 Fund As of June 30, 2013 10 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited Budget YTD Amended Actual Adopted Actual Intergovernmental/Entitlement 1,490,500$ 1,503,612$ 1,540,000$ $ 186,693 Funds Reallocated from Prior Years 65,693 - 33,100 - Program Income 140,000 - 352,000 8,849 Miscellaneous - 17,793 - - Total Revenues 1,696,193 1,521,405 1,925,100 195,542 CDBG Administration/Planning 232,382 - 195,522 120,540 Development Activities 432,000 1,928,694 612,500 8,378 Capital Projects 255,000 - 335,800 838 Transfers to General Fund 776,811 2,711 781,278 368,262 Total Expenditures 1,696,193 1,931,405 1,925,100 498,018 Net Surplus (Deficit)-$ (410,000)$ -$ (302,476)$ Beginning Fund Balance 422,799 12,799 Ending Fund Balance 12,799$ (289,677)$ Audited FY 2012 Ending Fund Balance Composition Restricted for Fund Activities 12,799 Committed - Assigned / Unassigned - Total Ending Fund Balance 12,799 City of Evanston CDBG Fund As of June 30, 2013 11 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited Budget YTD Amended Actual Adopted Actual Intergovernmental Revenue -$ 138,409$ -$ 904$ Program Income 9,000 - 9,000 50,906 Interest Income - 15,450 - 35 Total Revenues 9,000 153,859 9,000 51,845 Program Expenses 20,000 11,126 20,000 61,824 Total Expenditures 20,000 11,126 20,000 61,824 Net Surplus (Deficit) (11,000)$ 142,733$ (11,000)$ (9,979)$ Beginning Fund Balance 2,002,080 2,144,813 Ending Fund Balance 2,144,813$ 2,134,834$ Audited FY 2012 Ending Fund Balance Composition Restricted for Fund Activities 2,144,813 Committed - Assigned / Unassigned - Total Ending Fund Balance 2,144,813 City of Evanston CDBG Loan Fund As of June 30, 2013 12 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited Budget YTD Amended Actual Adopted Actual Hotel Tax 1,600,000$ 1,533,128$ 1,600,000$ 725,688$ Amusement Tax 300,000 297,000 300,000 106,294 Howard-Ridge Loan Repayment 48,500 48,500 48,500 24,250 Miscellaneous - 1,797 - - Investment Income 8,000 412 800 91 Total Revenues 1,956,500 1,880,837 1,949,300 856,323 Economic Development Activities 1,802,825 1,452,583 1,830,209 380,274 Capital Projects 160,000 - 3,500 30,957 Transfer to Debt Service 12,752 12,752 13,771 6,885 Transfer to Insurance 75,334 - 67,416 33,708 Transfers to General Fund 452,707 452,707 452,707 226,353 Total Expenditures 2,503,618 1,918,042 2,367,603 678,177 Net Surplus (Deficit)(547,118)$ (37,205)$ (418,303)$ 178,146$ Beginning Fund Balance 2,187,609 2,150,404 Ending Fund Balance 2,150,404$ 2,328,550$ Audited FY 2012 Ending Fund Balance Composition Restricted for Fund Activities - Committed 2,150,404 Assigned / Unassigned - Total Ending Fund Balance 2,150,404 City of Evanston Economic Development Fund As of June 30, 2013 13 of 38 FY 2012 FY 2012 FY 2013 FY 2013 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)(30,000)$ 20,000$ 20,000$ -$ Beginning Fund Balance 109,915 129,915 Ending Fund Balance 129,915$ 129,915$ Audited FY 2012 Ending Fund Balance Composition Restricted for Fund Activities 129,915 Committed - Assigned / Unassigned - Total Ending Fund Balance 129,915 City of Evanston Neighborhood Improvement Fund As of June 30, 2013 14 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited Budget YTD Amended Actual Adopted Actual Intergovernmental /Entitlement 500,000$ 683,538$ 797,400$ 392,462$ Interest Income - 6,976 - - Program Income 10,000 - - 13,692 Total Revenues 510,000 690,514 797,400 406,154 Home Administration/Planning - - 4,000 258 Development Activities 604,000 104,757 765,000 326,436 Transfers to General Fund 59,958 - 28,400 21,480 Total Expenditures 663,958 104,757 797,400 348,174 Net Surplus (Deficit) (153,958)$ 585,757$ -$ 57,980$ Beginning Fund Balance 2,720,618 3,306,375 Ending Fund Balance 3,306,375$ 3,364,355$ Audited FY 2012 Ending Fund Balance Composition Restricted for Fund Activities 3,306,375 Committed - Assigned / Unassigned - Total Ending Fund Balance 3,306,375 City of Evanston Home Fund As of June 30, 2013 15 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited Budget YTD Amended Actual Adopted Actual Developer Contributions 125,000 - 155,000 - Rehab Repayments - - - 3,889 Interest Income 125 748 228 85 Miscellaneous - 61,601 - - Total Revenues 125,125 62,349 155,228 3,974 Housing - Land - - - - Housing - Buildings - - 227,800 - Down Payment Assistance 166,600 60,750 - - Transfers to General Fund 23,990 23,990 23,990 11,995 Miscellaneous 40,000 - 46,000 15,000 Total Expenditures 230,590 84,740 297,790 26,995 Net Surplus (Deficit)(105,465)$ (22,391)$ (142,562)$ (23,021)$ Beginning Fund Balance 2,258,517 2,236,126 Ending Fund Balance 2,236,126$ 2,213,105$ Audited FY 2012 Ending Fund Balance Composition Restricted for Fund Activities 2,236,126 Committed - Assigned / Unassigned - Total Ending Fund Balance 2,236,126 City of Evanston Affordable Housing Fund As of June 30, 2013 16 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited Budget YTD Amended Actual Adopted Actual Net Property Tax Increment 5,073,000$ 4,594,537$ 4,600,000$ 2,499,622$ Interest Income 25,000 17,754 25,000 5,882 Total Revenue 5,098,000 4,612,291 4,625,000 2,505,504 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 39,188 Contributions to Other Agencies 800,000 725,366 - - Economic Development Projects 500,000 - 1,250,000 - Capital Improvements 2,536,000 82,593 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 1,815,675 Transfer to General Fund 325,000 325,000 331,000 165,500 Total Expenditures 8,578,376 5,515,335 8,746,726 2,179,094 Net Surplus (Deficit) (3,480,376)$ (903,044)$ (4,121,726)$ 326,410$ Beginning Fund Balance 8,194,348 7,291,304 Ending Fund Balance 7,291,304$ 7,617,714$ Audited FY 2012 Ending Fund Balance Composition Restricted for Fund Activities 7,291,304 Committed - Assigned / Unassigned - Total Ending Fund Balance 7,291,304 City of Evanston Washington National TIF Fund As of June 30, 2013 17 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited Budget YTD Amended Actual Adopted Actual Net Property Taxes 428,756$ 408,107$ 448,875$ 228,083$ Interest Income - 9 - - Total Revenue 428,756 408,116 448,875 228,083 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$ (15,115)$ 30,059$ 228,083$ Beginning Fund Balance 448,169 433,054 Ending Fund Balance 433,054$ 661,137$ Audited FY 2012 Ending Fund Balance Composition Restricted for Fund Activities 433,054 Committed - Assigned / Unassigned - Total Ending Fund Balance 433,054 City of Evanston Special Service Area #5 As of June 30, 2013 18 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited Budget YTD Amended Actual Adopted Actual Net Property Tax Increment 1,073,000$ 1,113,811$ 1,100,000$ 593,495$ Interest Income 5,000 13,251 10,000 6,737 Total Revenue 1,078,000 1,127,062 1,110,000 600,232 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)109,603 109,603 75,611 37,806 Surplus Distribution 1,300,000 1,023,923 1,000,000 1,000,000 Capital Projects 1,500,000 2,170 1,400,000 - Other Expenses - - 500,000 - Operating Transfer to General Fund 141,600 141,600 144,400 72,200 Total Expenditures 3,656,203 1,882,296 3,765,011 1,110,006 Net Surplus (Deficit)(2,578,203)$ (755,234)$ (2,655,011)$ (509,774)$ Beginning Fund Balance 5,000,873 4,245,639 Ending Fund Balance 4,245,639$ 3,735,865$ Audited FY 2012 Ending Fund Balance Composition Restricted for Fund Activities 4,245,639 Committed - Assigned / Unassigned - Total Ending Fund Balance 4,245,639 City of Evanston SW II TIF (Howard Hartrey) As of June 30, 2013 19 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited Budget YTD Amended Actual Adopted Actual Net Property Tax Increment 470,000$ 448,605$ 465,000$ 255,915$ Interest Income 500 7 100 - Total Revenue 470,500 448,612 465,100 255,915 Economic Development Activities - 670 - - Capital Improvement Projects 580,000 - 580,000 422,675 Operating Transfer to General Fund 28,920 28,920 29,500 14,750 Total Expenditures 608,920 29,590 609,500 437,425 Net Surplus (Deficit)(138,420)$ 419,022$ (144,400)$ (181,510)$ Beginning Fund Balance (114,083) 304,939 Ending Fund Balance 304,939$ 123,429$ Audited FY 2012 Ending Fund Balance Composition Restricted for Fund Activities - Committed - Assigned / Unassigned 304,939 Total Ending Fund Balance 304,939 City of Evanston Southwest TIF As of June 30, 2013 20 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited Budget YTD Amended Actual Adopted Actual Net Property Tax- Current 11,863,898$ 12,184,177$ 11,798,019$ 6,473,411$ Bond Proceeds/Premium/ Discounts - 7,618,809 - - Transfer from Other Funds - IMRF 755,846 755,846 783,004 382,002 Miscellaneous Revenue - 18,435 - 33,510 Interest Income 1,500 3,645 1,500 264 Transfer from Sewer Fund - - 190,210 95,105 Transfer from Special Assessment Fund 317,660 317,660 317,660 158,830 Total Revenue 12,938,904 20,898,572 13,090,393 7,143,122 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 506,250 525,850 478,400 246,025 Series 2004 B- Principal 1,630,000 1,630,000 595,000 - Series 2004 B- Interest 195,640 195,638 130,439 65,219 Series 2005- Principal 730,000 750,000 1,095,000 - Series 2005- Interest 700,500 719,000 664,000 340,750 Series 2006- Principal 80,000 130,000 85,000 - Series 2006- Interest 451,582 462,158 448,302 228,414 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 598,958 634,277 684,458 359,188 Series 2008A - Principal 195,000 195,000 300,000 - Series 2008A - Interest 132,313 132,313 125,975 62,988 Series 2008C - Principal 351,440 369,840 362,900 - Series 2008C - Interest 387,730 408,030 376,308 198,005 Series 2008D - Principal 425,000 425,000 1,410,000 - Series 2008D - Interest 93,554 93,554 36,690 18,345 Series 2010 A - Principal DSF 300,000 300,000 305,000 - Series 2010 A - Interest DSF 185,337 185,338 179,338 89,669 Series 2010 B - Principal DSF 613,946 613,946 647,358 - Series 2010 B - Interest DSF 141,648 141,649 135,508 67,754 Series 2011 A - Principal DSF 1,081,678 1,081,678 1,234,836 - Series 2011 A - Interest DSF 630,961 630,959 451,586 225,793 Series 2012 A - Interest DSF - - 955,000 268,262 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 23,744 5,000 - Bond Issuance Costs 60,000 - 60,000 - Net of Transfers - 3,946,173 - - Fiscal Agent Fees 8,000 74,016 10,000 3,000 Total Expenditures 13,122,403 20,631,444 13,824,528 2,510,475 Net Surplus (Deficit)(183,499)$ 267,128$ (734,135)$ 4,632,647$ Beginning Fund Balance 2,629,020 2,896,148 Ending Fund Balance 2,896,148$ 7,528,795$ Audited FY 2012 Ending Fund Balance Composition Restricted for Fund Activities 2,896,148 Committed - Assigned / Unassigned - Total Ending Fund Balance 2,896,148 City of Evanston Debt Service Fund As of June 30, 2013 21 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited Budget YTD Amended Actual Adopted Actual Net Property Tax Increment 862,000$ 752,477$ 500,000$ 354,217$ Interest Income 400 164 400 35 Bond Proceeds - 48,812 - - Miscellaneous - 14,837 - 17,020 Total Revenue 862,400 816,290 500,400 371,272 Economic Dev. Projects 300,000 692,633 - - Capital Improvements 900,000 - 800,000 3,547 Developer Agreement Payments 668,836 - 610,000 405,477 Repayments to Econ. Dev. Fund 48,500 48,500 48,500 24,250 Transfers to General Fund 120,400 120,400 120,400 60,200 Total Expenditures 2,037,736 861,533 1,578,900 493,474 Net Surplus (Deficit)(1,175,336)$ (45,243)$ (1,078,500)$ (122,202)$ Beginning Fund Balance 1,100,753 1,055,510 Ending Fund Balance 1,055,510$ 933,308$ Audited FY 2012 Ending Fund Balance Composition Restricted for Fund Activities 1,055,510 Committed - Assigned / Unassigned - Total Ending Fund Balance 1,055,510 City of Evanston Howard Ridge TIF As of June 30, 2013 22 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited Budget YTD Amended Actual Adopted Actual Net Property Tax Increment 605,000$ 26,572$ 300,000$ 42,943$ Bond Proceeds 2,270,000 600,000 3,400,000 - Interest Income 1,000 713 1,000 114 Total Revenue 2,876,000 627,285 3,701,000 43,057 Economic Development Projects 1,200,000 1,190,031 650,000 - Other Charges 490,000 - 1,600,000 30,000 Debt Service - Interest - - 40,000 - Transfers to General Fund 60,000 60,000 60,000 30,000 Capital Projects 2,270,000 - 1,285,000 100,000 Total Expenditures 4,020,000 1,250,031 3,635,000 160,000 Net Surplus (Deficit)(1,144,000)$ (622,746)$ 66,000$ (116,943)$ Beginning Fund Balance 1,495,593 872,847 Ending Fund Balance 872,847$ 755,904$ Audited FY 2012 Ending Fund Balance Composition Restricted for Fund Activities 872,847 Committed - Assigned / Unassigned - Total Ending Fund Balance 872,847 City of Evanston West Evanston TIF As of June 30, 2013 23 of 38 FY 2012 FY 2012 FY 2013 FY 2013 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 -$ -$ Audited FY 2012 Ending Fund Balance Composition Restricted for Fund Activities - Committed - Assigned / Unassigned - Total Ending Fund Balance - City of Evanston Dempster-Dodge TIF As of June 30, 2013 24 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited Budget YTD Amended Actual Adopted Actual Bond Proceeds 3,900,000$ 4,349,650$ 5,872,000$ -$ Grants 3,168,000 170,513 2,851,000 5,865 Private Contributions 1,301,200 - 510,000 - General Fund Allocation 1,250,000 1,250,000 - - Miscellaneous - 193,549 - - Interest Income - 19,073 10,000 9,359 Total Revenue 9,619,200 5,982,785 9,243,000 15,224 Capital Outlay (includes prior year rollovers)14,175,358 7,852,534 10,794,172 1,131,497 Interfund Transfers Out 475,000 475,000 475,000 237,500 Total Expenditures 14,650,358 8,327,534 11,269,172 1,368,997 Net Surplus (Deficit)(5,031,158)$ (2,344,749)$ (2,026,172)$ (1,353,773)$ Beginning Fund Balance 5,746,660 3,401,911 Ending Fund Balance 3,401,911$ 2,048,138$ Audited FY 2012 Ending Fund Balance Composition Restricted for Fund Activities - Committed / Assigned 3,401,911 Unassigned - Total Ending Fund Balance 3,401,911 City of Evanston Capital Improvement Fund As of June 30, 2013 25 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited Budget YTD Amended Actual Adopted Actual Special Assessments Collected 300,000$ 292,947$ 300,000$ 87,077$ Bond Proceeds - - 250,000 - Investment Income 10,000 5,532 10,000 737 Total Revenue 310,000 298,479 560,000 87,814 Transfer to Debt Service Fund 317,660 317,660 317,660 158,830 Capital Outlay 1,155,000 1,020,393 500,000 8,004 Total Expenditures 1,472,660 1,338,053 817,660 166,834 Net Surplus (Deficit)(1,162,660)$ (1,039,574)$ (257,660)$ (79,020)$ Beginning Fund Balance 2,944,889 1,905,315 Ending Fund Balance 1,905,315$ 1,826,295$ Audited FY 2012 Ending Fund Balance Composition Restricted for Fund Activities - Committed - Assigned / Unassigned 1,905,315 Total Ending Fund Balance 1,905,315 City of Evanston Special Assessment Fund As of June 30, 2013 26 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited Budget YTD Amended Actual Adopted Actual Parking Lots & Meters Operations 2,870,000$ 3,066,676$ 3,070,000$ 1,478,441$ Church Street Garage Operations 767,092 557,258 716,348 307,017 Maple Avenue Garage Operations 1,151,800 1,142,999 1,204,200 579,729 Sherman Avenue Garage Operations 1,356,275 1,460,927 1,417,275 789,263 Washington National TIF Interfund Transfers-In 3,876,726 4,301,726 3,631,350 1,815,675 Interest Income 15,070 2,222 15,070 842 Miscellaneous Revenue 11,400 23,696 11,400 17,141 Reserve for Future Repairs (Contra Depreciation) 2,034,004 - 2,034,004 - Total Revenue 12,082,367 10,555,504 12,099,647 4,988,108 7005 - Parking System Administration 655,747 1,262,781 784,607 319,100 7015 - Parking Lots and Meters 1,584,510 715,018 829,052 309,418 7025 - Church Street Self Park 608,255 395,831 607,955 187,136 7030 - Church Street Debt Payments 173,126 173,126 171,250 20,625 7035 - Church / Chicago Garage Debt Payments - - - - 7036 - Sherman Avenue Garage 5,772,432 2,999,368 5,750,270 891,989 7037 - Maple Avenue Garage 1,736,960 1,823,122 1,611,920 393,680 7039 - Parking Debt - 4,950 27,461 2,377 Transfer to Insurance Fund 503,877 503,878 490,236 245,118 Transfer to General Fund 644,242 644,242 644,242 322,121 Transfer to Fleet 21,991 21,992 21,991 10,996 Transfer to Equipment Replacement 30,000 30,000 30,000 15,000 Capital Outlay 120,000 - - - Capital Improvements 3,400,000 367,293 3,455,000 484,625 Total Expenditures 15,251,140 8,941,601 14,423,984 3,202,185 Net Surplus (Deficit)(3,168,773)$ 1,613,903$ (2,324,337)$ 1,785,923$ Further Operating Expense Breakdown: 7015 Parking Meter Activities 762,846 715,018 792,400 309,418 7015 Parking Meter Depreciation 36,652 - 36,652 - SUBTOTAL 799,498 715,018 829,052 309,418 7025- Church Garage Activities 494,156 395,831 428,027 187,136 7025- Church Garage Depreciation 179,928 - 179,928 - SUBTOTAL 674,084 395,831 607,955 187,136 7036 Sherman Garage Activities 1,199,756 (250,632) 1,172,020 891,989 7036 Debt Service Payments 3,250,300 3,250,000 3,703,600 - 7036 Reserve (Depreciation)874,650 - 874,650 - SUBTOTAL 5,324,706 2,999,368 5,750,270 891,989 7037 Maple Garage Activities 1,013,991 1,823,122 945,722 393,680 7037 Debt Service Payments - - - - 7037 Reserve (Depreciation)666,198 - 666,198 - SUBTOTAL 1,680,189 1,823,122 1,611,920 393,680 Beginning Unrestricted Fund Balance 15,196,441 14,418,300 Reclassification from Fund Balance to Capital Assets (2,392,044) Ending Unrestricted Fund Balance 14,418,300$ 16,204,223$ City of Evanston Parking Fund As of June 30, 2013 27 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited Budget YTD Amended Actual Adopted Actual Evanston 5,600,000$ 6,248,166$ 5,684,000$ 2,979,323$ Skokie 2,800,000 2,989,109 2,856,000 1,226,934 Northwest Commission 4,414,000 5,033,996 4,517,000 2,329,317 Cross Connection Control Fees 91,000 98,805 100,500 35 Investment Earnings 2,500 15,025 2,500 8,341 Debt Proceeds 4,800,000 - 2,000,000 - Debt Proceeds (zero interest)- - 1,370,000 - Fees and Merchandise Sales 35,000 111,459 40,000 32,206 Fees and Outside Work 80,000 228,158 80,000 60,806 Grants 262,500 396,183 - - Insurance Reimbursements 420,000 - - - Phosphate Sales 60,000 49,754 66,000 22,861 Property Sales and Rentals 203,057 200,953 213,300 20,477 Misc Revenue - 5,387 - 70,190 Total Revenue 18,768,057 15,376,995 16,929,300 6,750,490 General Support 832,838 2,246,870 990,583 398,198 Pumping 2,368,467 2,273,827 2,333,247 982,456 Filtration 2,563,022 3,010,826 2,635,539 1,202,482 Distribution 1,464,106 1,204,898 1,424,324 625,321 Meter Maintenance 313,840 251,472 309,163 128,825 Other Operating Expenses 285,530 227,933 478,592 158,057 Debt Service 944,157 199,885 864,233 473,781 Debt Service - IEPA Loan 3382 67,506 - 67,506 33,752 Capital Outlay 162,500 52,263 248,500 10,784 Capital Improvements 7,837,000 235,197 7,435,000 324,518 Interfund Transfers Out - General Fund 3,356,300 3,356,300 3,356,300 1,678,150 Interfund Transfers Out - Insurance Fund 468,492 468,493 468,492 234,246 Total Expense 20,663,758 13,527,964 20,611,479 6,250,570 Net Surplus (Deficit)(1,895,701)$ 1,849,031$ (3,682,179)$ 499,920$ Beginning Unrestricted Fund Balance 8,246,988 9,192,655 Reclassification to Fund Balance from Capital Assets (903,364) Ending Unrestricted Fund Balance 9,192,655$ 9,692,575$ City of Evanston Water Fund As of June 30, 2013 28 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited Budget YTD Amended Actual Adopted Actual Operations 12,908,000$ 14,015,561$ 12,908,000$ 6,861,127$ Debt Proceeds 5,000,000 4,103,034 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 18,121,557 20,027,865 7,168,623 Sewer Operations 1,869,650 5,113,284 2,134,549 793,060 Other Operating Expenses 48,100 48,098 43,300 2,100 Interfund Transfers Out - General Fund 142,200 142,200 142,200 71,100 Interfund Transfers Out - Insurance Fund 269,988 269,988 269,988 134,994 Transfer to Debt Service - - 190,211 95,105 Capital Outlay 18,000 - 20,600 9,204 Capital Improvement Account 4,753,000 50,243 4,100,000 345,089 Debt Service 14,360,205 2,447,913 11,542,740 5,419,536 Total Expenses 21,461,143 8,071,726 18,443,588 6,870,188 Net Surplus (Deficit) 539,093$ 10,049,831$ 1,584,277$ 298,435$ Beginning Unrestricted Fund Balance 3,513,271 4,199,578 Reclassification from Fund Balance to Capital Assets (9,363,524) Ending Unrestricted Fund Balance 4,199,578$ 4,498,013$ City of Evanston Sewer Fund As of June 30, 2013 29 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited Budget YTD Amended Actual Adopted Actual Transfer from General Fund 1,245,967$ 1,245,967$ 1,245,967$ 622,984$ Solid Waste Franchise Fees 175,000 129,387 175,000 78,907 SWANCC Recycling Incentive 140,000 52,408 140,000 3,204 Recycling Service Charge 2,954,033 2,954,908 2,954,033 1,749,778 Sanitation Service Charge Penalty 30,000 52,865 30,000 24,761 Special Pickup Fees 100,000 57,298 100,000 24,710 State Recycling Grant - 19,349 - - Trash Cart Sales 15,000 32,247 15,000 15,978 Investment Income - 78 - 20 Yard Waste Fees 350,000 191,057 350,000 50,834 Total Revenue 5,010,000 4,735,564 5,010,000 2,571,176 Refuse Collection & Disposal 3,077,218 2,885,439 3,259,574 1,379,845 Residential Recycling Collection 1,360,393 1,114,327 1,254,398 526,191 Yard Waste Collection 750,250 611,971 750,250 210,099 Total Expense 5,187,861 4,611,737 5,264,222 2,116,135 Net Surplus (Deficit)(177,861)$ 123,827$ (254,222)$ 455,041 Beginning Unrestricted Fund Balance (1,571,711) (1,447,884) Ending Unrestricted Fund Balance (1,447,884)$ (992,843) City of Evanston Solid Waste As of June 30, 2013 30 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited Budget YTD Amended Actual Adopted Actual General Fund 2,457,356$ 2,457,356$ 2,507,356$ 1,253,679$ Library Fund 2,381 2,381 2,381 1,191 Parking Fund 21,992 21,992 21,992 10,996 Water Fund 122,751 122,751 122,751 61,376 Sewer Fund 177,729 475,800 177,729 88,865 Solid Waste Fund 298,071 - 298,071 149,036 Sale of Surplus Property 75,000 472 - - Damage to City Property 24,789 - 24,789 - Miscellaneous Revenue 20,000 48,014 10,000 26,303 Interest Income 4,165 409 1,000 - Total Revenues 3,204,234 3,129,175 3,166,069 1,591,446 General Support 284,571 237,447 292,007 127,717 Major Maintenance 3,211,873 3,097,799 3,217,058 1,491,777 Transfer to Equipment Repl. Fund 2,222,069 7,858,900 - - Total Expenditures 5,718,513 11,194,146 3,509,065 1,619,494 Net Surplus (Deficit)(2,514,279)$ (8,064,971)$ (342,996)$ (28,048)$ Beginning Fund Balance 1,639,611 (107,097) Reclassification from Fund Balance to Capital Assets 6,318,263 Ending Fund Balance (107,097)$ (135,145)$ City of Evanston Fleet Maintenance Fund As of June 30, 2013 31 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited Budget YTD Amended Actual Adopted Actual General Fund 1,742,590$ 1,742,590$ 1,242,590$ 621,295$ Library Fund 1,700 1,700 1,700 850 Parking Fund 30,000 30,000 30,000 15,000 Water Fund 72,275 - - - Sewer Fund 127,650 - - - Solid Waste Fund 177,131 177,131 177,131 88,566 Miscellaneous Revenue - 10,904 - - Capital Contribution - 21,994 - - Sale of Surplus Property 210,217 304,108 210,217 31,745 Transfer from Fleet Fund 2,222,069 7,858,900 - - Total Revenues 4,583,632 10,147,327 1,661,638 757,456 Capital Outlay 3,500,000 1,440,911 2,400,000 352,411 Capital Leases 50,000 34,349 50,000 2,852 Total Expenditures 3,550,000 1,475,260 2,450,000 355,263 Net Surplus (Deficit)1,033,632$ 8,672,067$ (788,362)$ 402,193$ Beginning Fund Balance -$ 588,828$ Ending Fund Balance 588,828$ 991,021$ City of Evanston Equipment Replacement Fund As of June 30, 2013 32 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited Budget YTD Amended Actual Adopted Actual General Admin Contribution- General 121,207 121,207$ 121,204$ 60,602$ General Admin Contribution- E911 930 930 930 465 General Admin Contribution- CDBG 930 930 930 465 General Admin Contribution- E.D. 930 930 930 465 General Admin Contribution- Parking 17,032 17,032 17,032 8,516 General Admin Contribution- Water Fund 24,962 24,962 24,962 12,481 General Admin Contribution- Sewer Fund 14,385 14,385 14,385 7,193 Liability/Property Contribution- General 909,150 909,150 909,150 454,575 Liability/Property Contribution- E911 6,972 6,972 6,972 3,486 Liability/Property Contribution- CDBG 6,972 6,972 6,972 3,486 Liability/Property Contribution- E.D. 6,972 6,972 6,972 3,486 Liability/Property Contribution- Parking 127,731 127,731 127,731 63,866 Liability/Property Contribution- Water Fund 187,209 187,209 187,209 93,605 Liability/Property Contribution- Sewer Fund 107,887 107,887 107,887 53,943 Workers' Comp Contribution- General 1,244,860 1,244,860 1,244,860 622,430 Workers' Comp Contribution- Library Fund 5,898 5,898 5,898 2,949 Workers' Comp Contribution- E911 9,546 9,546 9,546 4,773 Workers' Comp Contribution- CDBG 9,546 9,546 9,546 4,773 Workers' Comp Contribution- E.D. 9,546 9,546 9,546 4,773 Workers' Comp Contribution- Parking 174,886 174,886 174,886 87,443 Workers' Comp Contribution- Water Fund 256,322 256,322 256,322 128,161 Workers' Comp Contribution- Sewer Fund 147,716 147,716 147,716 73,858 Subrogation Proceeds 83,300 121,394 83,300 60,288 Transfer from General Fund - Casualty Loss Acct - 200,000 - 20,000 Investment Income 41,650 470 41,650 - Workers Comp & Liability - Subtotal 3,516,536 3,713,453 3,516,536 1,776,082 Health Insurance Chargebacks- General 7,602,935 7,602,935 8,232,350 4,131,455 Health Insurance Chargebacks - Library 308,920 308,920 318,681 159,341 Health Insurance Chargebacks - NSP2 15,635 15,635 16,390 8,195 Health Insurance Chargebacks- E911 77,647 77,647 81,545 40,773 Health Insurance Chargebacks- CDBG 10,780 10,780 12,586 6,293 Health Insurance Chargebacks- E.D. Fund 57,886 57,886 56,081 24,984 Health Insurance Chargebacks- Parking 184,229 184,229 170,588 85,294 Health Insurance Chargebacks- Water 561,211 561,211 596,392 298,196 Health Insurance Chargebacks- Sewer 140,199 140,200 168,030 84,015 Health Insurance Chargebacks - Solid Waste 158,577 158,577 114,220 57,110 Health Insurance Chargebacks- Fleet 196,271 196,271 183,414 91,707 Retiree Health Insurance Contributions 1,903,503 1,599,166 1,684,894 804,242 Employee Health Insurance Contributions 1,209,056 1,357,679 1,760,276 750,203 One Time IPBC Distribution 200,000 200,000 300,000 150,000 Health & Life insurance - Subtotal 12,626,849 12,471,136 13,695,447 6,691,808 Total Revenues 16,143,385 16,184,589 17,211,983 8,467,890 General Administration & Support 354,104 377,089 294,093 147,690 City of Evanston Insurance Fund As of June 30, 2013 33 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited Budget YTD Amended Actual Adopted Actual City of Evanston Insurance Fund As of June 30, 2013 Auditing - - 25,000 - Liability/Property Insurance Premiums 470,000 417,853 470,000 454,744 Liability Legal Fees 350,000 723,847 350,000 239,608 Liability Settlement Payments 400,000 1,065,006 400,000 88,061 Transfer - to ERI Debt Service - 7,709 8,325 - Workers' Comp Insurance Premiums 114,400 108,284 114,400 99,804 Workers' Comp Legal Fees 60,000 56,776 80,500 15,435 Workers' Comp Medical Payments 850,000 510,510 800,000 174,448 Workers' Comp Settlement Payments 700,000 1,003,026 1,100,000 370,660 Workers' Comp TPA Pymts (non specific) 145,000 121,542 145,000 23,750 Workers' Comp TTD Pymts (non sworn)140,000 1,417 - 5,164 Workers' Comp & Liability - Subtotal 3,583,504 4,393,059 3,787,318 1,619,364 General Administration & Support 98,878 8,951 94,093 36,386 Health Insurance Premiums 13,005,609 12,983,241 13,458,615 6,402,070 Health Insurance Opt Out Payments 78,000 51,065 84,000 28,985 Health & Life Insurance - Subtotal 13,182,487 13,043,257 13,636,708 6,467,441 Total Expenditures 16,765,991 17,436,316 17,424,026 8,086,805 Net Surplus (Deficit)(622,605)$ (1,251,727)$ (212,043)$ 381,085$ Beginning Unrestricted Fund Balance (6,124,772) (7,376,499) Ending Unrestricted Fund Balance (7,376,499)$ (6,995,414)$ 34 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited Budget YTD Amended Actual Adopted Actual Property Taxes 6,119,393$ 6,188,393$ 6,061,575$ 3,317,477$ Personal Property Repl Tax 282,000 282,000 280,000 157,267 Interest on Investment 600,000 865,981 800,000 - Participant Contributions 900,000 884,170 922,500 489,701 Unrealized Gain - 2,666,737 - 134 Miscellaneous - 184 - 1,209 Total Revenue 7,901,393 10,887,465 8,064,075 3,965,788 Administrative Expenses 154,000 86,384 154,000 46,265 Legal Fees 50,000 - 50,000 - Retiree Pensions 4,700,000 4,771,574 4,841,000 2,404,858 Widows' Pensions 1,070,000 1,068,600 1,090,000 516,144 Disability Pensions 1,060,000 1,270,314 1,350,000 667,172 QUILDRO 75,000 79,832 75,000 45,157 Reserve for Future Payments - - - - Total Expenditures 7,109,000 7,276,704 7,560,000 3,679,596 Net Surplus (Deficit)792,393$ 3,610,761$ 504,075$ 286,192$ Beg Net Assets held in Trust 54,893,621 54,893,621 58,463,916 58,463,916 Property Tax Adjustment for GAAP Basis (40,466) End Net Assets held in Trust 55,686,014$ 58,463,916$ 58,967,991$ 58,750,108$ City of Evanston Fire Pension Fund As of June 30, 2013 35 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited Budget YTD Amended Actual Adopted Actual Property Taxes 8,196,751$ 8,232,316$ 8,069,325$ 4,452,332$ Personal Property Repl Tax 325,000 325,000 325,000 157,267 Interest Income 1,600,000 2,839,127 2,625,000 - Participant Contributions 1,385,000 1,654,851 1,383,750 693,269 Miscellaneous - 125 - 294 Unrealized Gain / (Loss) - 3,861,111 - - Total Revenue 11,506,751 16,912,530 12,403,075 5,303,162 Administrative Expenses 186,000 55,143 250,000 775 Retiree Pensions 7,250,000 7,303,390 7,500,769 3,852,585 Widow Pensions 818,000 868,955 868,000 430,009 Disability Pensions 625,000 653,322 700,000 337,332 Separation Refunds - 116,538 150,000 - QUILDRO 12,000 17,886 18,000 10,542 Reserve for Future Payments - - - - Total Expenditures 8,891,000 9,015,234 9,486,769 4,631,243 Net Surplus (Deficit)2,615,751$ 7,897,296$ 2,916,306$ 671,919$ Beg Net Assets held in Trust 72,596,264 72,596,264 80,589,961 80,589,961 Property Tax Adjustment for GAAP Basis 96,401 End Net Assets held in Trust 75,212,015$ 80,589,961$ 83,506,267$ 81,261,880$ City of Evanston Police Pension Fund As of June 30, 2013 36 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited Budget YTD Amended Actual Adopted Actual Revenue By Source Allocation - Property Taxes 4,253,214$ 4,098,606$ 4,253,214$ 2,217,734$ Library Fines & Fees 150,000 154,036 185,000 81,095 Library Material Replacement 12,500 12,495 12,500 7,543 Copy Machine Charges 20,000 20,131 20,000 10,802 Meeting Room Fees 10,000 8,986 10,000 4,730 Non-resident Cards 2,460 989 1,690 655 North Branch Rental Income 47,325 58,606 59,660 27,097 State Per Capita Grant 75,900 76,385 76,300 14,500 Personal Property Repl. Tax 50,200 50,200 50,200 - Video Rentals 28,000 25,017 - - Transfer from General Fund - 1,214,668 - - Book Sales - - 60,000 20,342 Fund for Excellence - - 245,000 40,240 Miscellaneous - 78,345 - 214 Transfer from Endowment - - 131,250 - Total Revenues 4,649,599 5,798,464 5,104,814 2,424,952 Expenditures Youth Services 800,390 839,808 891,720 433,792 Adult Services 1,579,231 1,561,163 1,535,224 724,863 Circulation 589,769 620,389 612,892 312,284 Neighborhood Services 203,336 196,551 360,757 151,862 Technical Services 473,306 485,545 503,433 181,126 Maintenance 491,375 484,127 507,517 262,054 Administration 512,192 509,785 669,377 296,754 Total Expenditures 4,649,599 4,697,368 5,080,920 2,362,735 Net Surplus (Deficit)-$ 1,101,096$ 23,894$ 62,217$ Beginning Fund Balance - 1,101,096 Ending Fund Balance 1,101,096 1,163,313 Audited FY 2012 Ending Fund Balance Composition Restricted for Fund Activities 1,101,096 Committed - Assigned / Unassigned - Total Ending Fund Balance 1,101,096 City of Evanston Library Fund As of June 30, 2013 37 of 38 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$ 19,526,063$ FY 2012 Unreserved Fund Balance 14,685,117$ 16,337,797$ 19,881,970$ 19,002,485$ 19,669,892$ 22,717,923$ FY 2013 Cash Balance 6,624,063$ 7,811,937$ 12,160,633$ 12,969,898$ 12,797,660$ 13,337,226$ FY 2012 Cash Balance 8,894,526$ 8,902,327$ 13,603,167$ 13,093,141$ 12,607,881$ 12,330,661$ $- $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 38 of 38