HomeMy WebLinkAbout2013.08 August 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: August 2013 Monthly Financial Report
Date: October 4, 2013
Please find attached the unaudited financial statements as of August 31, 2013. A
summary by fund for total revenues, expenditures/expenses, fund balances, and cash
balances is as follows:
YTD YTD YTD 8/31/2013 8/31/2013
8/31/2013 8/31/2013 8/31/2013 Unreserved Cash
Fund Name Fund # Revenue Expenses Net Fund Balance Balance*
General 100 59,247,500$ 54,464,759$ 4,782,741$ 21,816,228$ 13,184,967$
HPRP 190 - - - - -
Neighborhood Stabilization 195 2,223,501 1,755,866 467,635 467,635 470,611
Motor Fuel 200 1,187,661 617,439 570,222 1,569,590 1,731,986
Emergency 911 205 619,650 744,784 (125,134) 1,139,673 1,021,284
SSA#4 210 313,933 185,000 128,933 11,930 2,497
CDBG 215 682,473 764,993 (82,520) (69,721) 17,340
CDBG Loan 220 61,841 62,431 (590) 2,144,223 (18,844)
Economic Development 225 929,692 948,066 (18,374) 2,132,030 1,977,129
Neighborhood Improvement 235 - - - 129,915 129,915
Home 240 600,683 499,489 101,194 3,407,569 (4,878)
Affordable Housing 250 255,096 51,181 203,915 2,440,041 702,868
Washington National TIF 300 4,432,815 3,352,483 1,080,332 8,371,636 7,940,488
SSA#5 305 418,098 - 418,098 851,152 822,693
SW II TIF (Howard Hartrey) 310 1,116,402 1,134,072 (17,670) 4,227,969 4,227,969
Southwest TIF 315 480,770 442,342 38,428 343,367 343,367
Debt Service 320 12,375,818 2,815,363 9,560,455 12,456,603 10,936,913
Howard Ridge TIF 330 478,071 575,037 (96,966) 958,544 667,554
West Evanston TIF 335 43,070 214,266 (171,196) 701,651 696,759
Dempster-Dodge TIF 340 - - - - -
Capital Improvement 415 8,805,998 2,075,989 6,730,009 10,131,920 11,372,787
Special Assessment 420 353,217 224,334 128,883 2,034,198 2,033,963
Parking 505 7,206,103 4,154,766 3,051,337 17,469,637 17,563,794
Water 510-513 11,589,775 9,070,995 2,518,780 11,711,435 10,746,935
Sewer 515 13,114,779 9,403,419 3,711,360 7,910,938 5,484,738
Solid Waste 520 3,369,943 2,682,579 687,364 (760,520) (1,378,551)
Fleet 600 2,120,520 2,083,081 37,439 (69,658) (602,200)
Equipment Replacement 601 1,032,305 426,542 605,763 9,277,830 1,277,362
Insurance 605 11,389,476 11,101,292 288,184 (7,088,315) 173,150
Library 185 4,321,968 3,124,502 1,197,466 2,298,562 1,712,096
Total** 148,771,158$ 112,975,070$ 35,796,088$ 116,016,062$ 93,234,692$
*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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Included above are the ending balances as of August 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 eighth 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 August 31, 2013, the General Fund is operating at a surplus of approximately
$4.8 million. Revenues are over budget year to date primarily due to favorable
variances in Property Tax (28.2% over the 66.6% budget target), Income Tax (13% over
budget), Building Permits (26.6% over budget), Other Permits (34% over budget) and
Intergovernmental Revenue (76.9% over budget).
Expenses are under budget primarily due to favorable variances in the City Manager’s
Office (14.2% under budget), Administrative Services (10.9% under budget),
Community and Economic Development (8.3% under budget), and Parks, Recreation
and Community Services (3.5% under budget).
Through August 31, 2013, the Special Service Area (SSA) #4 Fund is showing a
negative fund balance of $96,985 and a negative cash balance of $106,419.
Through August 31, 2013, the CDBG Loan Fund is showing a negative cash balance of
$18,844. 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.
The negative cash balance in the CDBG Loan Fund will be resolved in the September
2013 Monthly Financial Reports as the City received a disbursement from HUD on
September 9, 2013, totaling $100,475.
Through August 31, 2013, the Solid Waste Fund is showing a negative fund balance of
$760,520 and a negative cash balance of $1,378,551. The Solid Waste Fund has
operated at a surplus of $687,364 through August 31, 2013. This surplus has reduced
the negative fund and cash balance in the Solid Waste Fund.
Through August 31, 2013, the Fleet Fund is showing a negative fund balance of
$69,658 and a negative cash balance of $602,200. However, the Fleet Fund is
operating at a modest surplus through August 31, 2013.
Through August 31, 2013, the Insurance Fund is showing a negative fund balance of
$7,088,315. This negative balance is primarily for claims/cases being expensed.
These claims/cases have not been settled, and therefore there is no guarantee the City
will actually experience this negative fund balance as estimated. Staff will continue to
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monitor the Insurance Fund and provide regular updates to the City Council in the
future.
If there are any questions on the attached report, please contact me by phone at (847)
859-7816 or by email: lgergits@cityofevanston.org.
Detailed fund summary reports can be found at the following link:
http://www.cityofevanston.org/city-budget/financial-reports/
CERTIFICATION OF ATTACHED FINANCIAL REPORTS
As required per Illinois Statute 65 ILCS 5/3.1-35-45 I, Martin Lyons, Treasurer of the
City of Evanston, hereby affirm that I have reviewed the August 31, 2013 year-to-date
financial information and reports which to the best of my knowledge appear accurate
and complete.
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Revenues Budget Actual
% of
Budget Budget Actual
% of
Budget Budget Actual
% of
Budget Budget Actual
% of
Budget Budget Actual
% of
Budget
Property Tax 12,481,386$ 11,831,067$ 94.8% -$ -$ -$ -$ -$ -$ -$ -$
Sales Tax 15,152,800 9,830,841 64.9% - - - - - - - -
State Income Tax 6,322,645 5,036,745 79.7% - - - - - - - -
Utility Tax 8,514,306 5,382,513 63.2% - - - - - - - -
Real Estate Transfer Tax 2,146,300 2,036,549 94.9% - - - - - - - -
Liquor Tax 2,350,000 1,383,982 58.9% - - - - - - - -
Other Taxes 5,961,146 3,152,131 52.9% - - - - - - - -
Licenses, Permits, Fees 9,419,640 6,484,128 68.8% - - - - - - - -
Charges for Services 7,904,198 4,983,321 63.0% 6,434,293 4,785,203 74.4% 13,157,500 9,094,189 69.1% 12,908,000 9,223,569 71.5% 3,624,033 2,536,094 70.0%
Intergovernmental Revenues 786,798 1,128,823 143.5% - - - - - - 140,000 3,204 2.3%
Interfund Transfers 7,693,367 5,095,019 66.2% 3,631,350 2,420,900 66.7% - - - - 1,245,967 830,645 66.7%
Other Non-Tax Revenue 5,790,465 2,687,828 46.4% 2,034,004 - 0.0% 3,771,800 2,495,586 66.2% 7,119,865 3,891,210 54.7% - -
Total Revenues 84,523,051$ 59,032,947$ 69.8% 12,099,647$ 7,206,103$ 59.6% 16,929,300$ 11,589,775$ 68.5% 20,027,865$ 13,114,779$ 65.5% 5,010,000$ 3,369,943$ 67.3%
Expenditures
Legislative 635,096$ 436,880$ 68.8% -$ -$ -$ -$ -$ -$ -$ -$
City Administration 1,873,088 983,565 52.5% - - - - - - - -
Law Department 989,154 622,853 63.0% - - - - - - - -
Administrative Services Department 8,776,493 4,891,346 55.7% - - - - - - - -
Community and Econ. Development 2,721,262 1,586,964 58.3% - - - - - - - -
Police Department 25,552,038 17,262,917 67.6% - - - - - - - -
Fire & Life Safety Services 13,741,148 9,265,241 67.4% - - - - - - - -
Health Department 2,633,716 1,718,714 65.3% - - - - - - - -
Public Works - Operating 9,660,554 6,367,107 65.9% 10,968,984 3,448,524 31.4% - - - - 5,264,222 2,682,579 51.0%
Public Works - Capital Outlay - - 3,455,000 706,242 20.4% - - - - - -
Parks, Recreation & Comm. Services 17,937,873 11,329,172 63.2% - - - - - - - -
Utilities - Operating - - - - 12,927,979 7,559,300 58.5% 14,322,988 7,471,879 52.2% - -
Utilities - Capital Outlay - - - - 7,683,500 1,511,695 19.7% 4,120,600 1,931,540 46.9% - -
Total Expenditures 84,520,422$ 54,464,759$ 64.4% 14,423,984$ 4,154,766$ 28.8% 20,611,479$ 9,070,995$ 44.0% 18,443,588$ 9,403,419$ 51.0% 5,264,222$ 2,682,579$ 51.0%
As of August 31, 2013
City of Evanston
Report of Budget-to-Actual Revenues and Expenditures
Parking Fund Water Fund Solid Waste FundSewer FundGeneral Fund
(Target is 66.6% of FY 2013 Budget)
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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$ 11,831,067$
Tax - State Use 1,091,215 1,172,354 1,176,879 772,268
Tax - Sales Tax - Basic 9,209,455 9,008,956 9,291,000 6,080,365
Tax - Sales Tax - Home Rule 5,997,020 5,707,112 5,861,800 3,750,476
Tax - Auto Rental 36,445 41,405 40,000 25,598
Tax - Athletic Contest 700,000 921,887 760,000 187,553
Tax - State Income 5,853,839 6,603,796 6,322,645 5,036,745
Tax - Electric Utility 3,069,806 2,996,903 3,069,806 1,911,633
Tax - Natural Gas Utility 1,583,000 910,482 1,400,000 879,786
Tax - Natural Gas Use - Home Rule 869,000 685,683 800,000 548,697
Tax - Cigarette 485,000 205,249 485,000 27,000
Tax - Evanston Motor Fuel 761,587 629,128 707,667 415,624
Tax - Liquor 2,070,063 2,175,476 2,350,000 1,383,982
Tax - Parking 2,160,000 2,352,581 2,200,000 1,492,041
Tax - Personal Property Replacement 626,300 586,273 591,600 446,600
Tax - Real Estate Transfer 1,725,000 2,026,863 2,146,300 2,036,549
Tax - Telecommunications 3,150,200 3,433,939 3,244,500 2,042,397
License Fees - Vehicles 2,598,341 2,562,972 2,600,000 540,329
License Fees - Other 1,045,382 1,125,627 1,030,502 880,711
Permit Fees - Building 2,500,000 3,546,648 3,020,000 2,814,068
Permit Fees - Other 1,184,788 1,937,653 1,209,788 1,218,141
Other Fees 1,324,350 1,306,308 1,559,350 1,030,879
Fines and Forfeiture Revenue 4,721,639 3,470,107 4,366,022 2,389,856
Charges for Services Revenue 7,853,023 7,458,233 7,904,198 4,983,321
Intergovernmental Revenue 669,897 706,811 786,798 1,128,823
Other Revenue 1,216,983 1,301,943 1,418,443 287,708
Interfund Transfers In (Other Funds)7,890,068 7,709,312 7,693,367 5,095,019
Interest Income 12,000 7,169 6,000 10,264
Total Revenue 82,700,787 78,777,151 84,523,051 59,247,500
Legislative 616,033 621,321 635,096 436,880
City Administration 1,856,258 1,603,216 1,873,088 983,565
Law Department 999,107 975,265 989,154 622,853
Administrative Services Department 8,643,197 7,882,911 8,776,493 4,891,346
Community and Economic Development 3,148,339 3,077,886 2,721,262 1,586,964
Police Department 24,752,938 25,407,644 25,552,038 17,262,917
Fire & Life Safety Services Department 13,314,621 13,403,563 13,741,148 9,265,241
Health Department 2,413,969 2,225,149 2,633,716 1,718,714
Public Works Department 9,559,460 9,042,780 9,660,554 6,367,107
Parks, Recreation & Community Services 17,392,621 17,620,573 17,937,873 11,329,172
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 54,464,759
Net Surplus (Deficit)(1,745,756)$ (4,833,157)$ 2,629$ 4,782,741$
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$ 21,816,228$
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 August 31, 2013
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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 August 31, 2013
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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$ 1,730,887$
Program Income 1,750,000 - - 492,614
Total Revenue 7,449,363 8,438,092 4,011,917 2,223,501
Development Activities 6,771,363 8,011,012 3,505,000 1,543,927
Administration 338,749 292,845 341,622 115,505
Transfer to Debt Service 3,616 3,616 3,905 2,603
Transfer to Insurance 15,635 15,635 16,390 10,927
Transfer to General Fund 320,000 114,984 145,000 82,904
Total Expenditures 7,449,363 8,438,092 4,011,917 1,755,866
Net Surplus (Deficit) -$ -$ -$ 467,635$
Beginning Fund Balance - -
Ending Fund Balance -$ 467,635$
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 August 31, 2013
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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$ 1,187,285$
Investment Earnings 2,000 1,103 2,000 376
Miscellaneous Income - - - -
Total Revenue 1,902,000 1,817,566 2,127,000 1,187,661
Street Resurfacing (2012) 1,400,000 1,181,452 1,400,000 62,105
Transfer to General Fund - Staff Engineering 132,727 132,727 133,000 88,667
Transfer to General Fund - Street Maintenance 704,263 704,263 700,000 466,667
Total Expenditures 2,236,990 2,018,442 2,233,000 617,439
Net Surplus (Deficit)(334,990)$ (200,876)$ (106,000)$ 570,222$
Beginning Fund Balance 1,200,244 999,368
Ending Fund Balance 999,368$ 1,569,590$
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 August 31, 2013
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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$ 361,231$
Wireless Surcharge Revenue 416,160 440,606 416,160 258,248
Interest Income 1,000 679 1,000 171
Miscellaneous Revenue - - - -
Total Revenue 1,034,560 1,005,768 1,034,560 619,650
Operating Expense 847,415 820,289 891,122 560,664
Transfer to General Fund 125,950 125,950 125,950 83,967
Transfer to Insurance Fund 95,095 95,095 98,993 65,996
Transfer to Debt Service Fund 10,385 10,385 11,215 7,477
Capital Replacement 188,000 - 70,000 26,680
Total Expenditures 1,266,845 1,051,719 1,197,280 744,784
Net Surplus (Deficit)(232,285)$ (45,951)$ (162,720)$ (125,134)$
Beginning Fund Balance 1,310,758 1,264,807
Ending Fund Balance 1,264,807$ 1,139,673$
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 August 31, 2013
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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$ 313,933$
Investment Income - 7 - -
Total Revenues 398,000 342,028 370,000 313,933
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)$ -$ 128,933$
Beginning Fund Balance (61,031) (117,003)
Ending Fund Balance (117,003)$ 11,930$
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 August 31, 2013
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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$ $ 672,714
Funds Reallocated from Prior Years 65,693 - 33,100 -
Program Income 140,000 - 352,000 9,634
Miscellaneous - 17,793 - 125
Total Revenues 1,696,193 1,521,405 1,925,100 682,473
CDBG Administration/Planning 232,382 - 195,522 164,124
Development Activities 432,000 1,928,694 612,500 109,015
Capital Projects 255,000 - 335,800 838
Transfers to General Fund 776,811 2,711 781,278 491,016
Total Expenditures 1,696,193 1,931,405 1,925,100 764,993
Net Surplus (Deficit)-$ (410,000)$ -$ (82,520)$
Beginning Fund Balance 422,799 12,799
Ending Fund Balance 12,799$ (69,721)$
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 August 31, 2013
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FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Budget YTD
Amended Actual Adopted Actual
Intergovernmental Revenue -$ 138,409$ -$ -$
Program Income 9,000 - 9,000 61,726
Interest Income - 15,450 - 115
Total Revenues 9,000 153,859 9,000 61,841
Program Expenses 20,000 11,126 20,000 62,431
Total Expenditures 20,000 11,126 20,000 62,431
Net Surplus (Deficit) (11,000)$ 142,733$ (11,000)$ (590)$
Beginning Fund Balance 2,002,080 2,144,813
Ending Fund Balance 2,144,813$ 2,144,223$
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 August 31, 2013
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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$ 735,701$
Amusement Tax 300,000 297,000 300,000 161,554
Howard-Ridge Loan Repayment 48,500 48,500 48,500 32,333
Miscellaneous - 1,797 - -
Investment Income 8,000 412 800 104
Total Revenues 1,956,500 1,880,837 1,949,300 929,692
Economic Development Activities 1,802,825 1,452,583 1,830,209 587,536
Capital Projects 160,000 - 3,500 4,600
Transfer to Debt Service 12,752 12,752 13,771 9,181
Transfer to Insurance 75,334 - 67,416 44,944
Transfers to General Fund 452,707 452,707 452,707 301,805
Total Expenditures 2,503,618 1,918,042 2,367,603 948,066
Net Surplus (Deficit)(547,118)$ (37,205)$ (418,303)$ (18,374)$
Beginning Fund Balance 2,187,609 2,150,404
Ending Fund Balance 2,150,404$ 2,132,030$
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 August 31, 2013
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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 August 31, 2013
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FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Budget YTD
Amended Actual Adopted Actual
Intergovernmental /Entitlement 500,000$ 683,538$ 797,400$ 582,427$
Interest Income - 6,976 - -
Program Income 10,000 - - 18,256
Total Revenues 510,000 690,514 797,400 600,683
Home Administration/Planning - - 4,000 258
Development Activities 604,000 104,757 765,000 470,591
Transfers to General Fund 59,958 - 28,400 28,640
Total Expenditures 663,958 104,757 797,400 499,489
Net Surplus (Deficit) (153,958)$ 585,757$ -$ 101,194$
Beginning Fund Balance 2,720,618 3,306,375
Ending Fund Balance 3,306,375$ 3,407,569$
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 August 31, 2013
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FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Budget YTD
Amended Actual Adopted Actual
Developer Contributions 125,000 - 155,000 250,000
Rehab Repayments - - - 5,000
Interest Income 125 748 228 96
Miscellaneous - 61,601 - -
Total Revenues 125,125 62,349 155,228 255,096
Housing - Land - - - -
Housing - Buildings - - 227,800 20,188
Down Payment Assistance 166,600 60,750 - -
Transfers to General Fund 23,990 23,990 23,990 15,993
Miscellaneous 40,000 - 46,000 15,000
Total Expenditures 230,590 84,740 297,790 51,181
Net Surplus (Deficit)(105,465)$ (22,391)$ (142,562)$ 203,915$
Beginning Fund Balance 2,258,517 2,236,126
Ending Fund Balance 2,236,126$ 2,440,041$
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 August 31, 2013
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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$ 4,423,138$
Interest Income 25,000 17,754 25,000 9,677
Total Revenue 5,098,000 4,612,291 4,625,000 4,432,815
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 2,886,000 625,115
Contractual Services 35,000 - 145,000 46,613
Transfer to Parking Fund (Sherman) 3,876,726 3,876,726 3,631,350 2,420,900
Transfer to General Fund 325,000 325,000 331,000 220,667
Total Expenditures 8,578,376 5,515,335 8,746,726 3,352,483
Net Surplus (Deficit) (3,480,376)$ (903,044)$ (4,121,726)$ 1,080,332$
Beginning Fund Balance 8,194,348 7,291,304
Ending Fund Balance 7,291,304$ 8,371,636$
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 August 31, 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$ 417,512$
Interest Income - 9 - 586
Total Revenue 428,756 408,116 448,875 418,098
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$ 418,098$
Beginning Fund Balance 448,169 433,054
Ending Fund Balance 433,054$ 851,152$
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 August 31, 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$ 1,106,614$
Interest Income 5,000 13,251 10,000 9,788
Total Revenue 1,078,000 1,127,062 1,110,000 1,116,402
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 96,266
Total Expenditures 3,656,203 1,882,296 3,765,011 1,134,072
Net Surplus (Deficit)(2,578,203)$ (755,234)$ (2,655,011)$ (17,670)$
Beginning Fund Balance 5,000,873 4,245,639
Ending Fund Balance 4,245,639$ 4,227,969$
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 August 31, 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$ 480,770$
Interest Income 500 7 100 -
Total Revenue 470,500 448,612 465,100 480,770
Economic Development Activities - 670 - -
Capital Improvement Projects 580,000 - 580,000 422,675
Operating Transfer to General Fund 28,920 28,920 29,500 19,667
Total Expenditures 608,920 29,590 609,500 442,342
Net Surplus (Deficit)(138,420)$ 419,022$ (144,400)$ 38,428$
Beginning Fund Balance (114,083) 304,939
Ending Fund Balance 304,939$ 343,367$
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 August 31, 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$ 11,490,614$
Bond Proceeds/Premium/ Discounts - 7,618,809 -
Transfer from Other Funds - IMRF 755,846 755,846 783,004 509,335
Miscellaneous Revenue - 18,435 - 33,510
Interest Income 1,500 3,645 1,500 3,779
Transfer from Sewer Fund - - 190,210 126,807
Transfer from Special Assessment Fund 317,660 317,660 317,660 211,773
Total Revenue 12,938,904 20,898,572 13,090,393 12,375,818
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 604,126 604,126 603,426 603,426
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 6,525
Total Expenditures 13,122,403 20,631,444 13,824,528 2,815,363
Net Surplus (Deficit)(183,499)$ 267,128$ (734,135)$ 9,560,455$
Beginning Fund Balance 2,629,020 2,896,148
Ending Fund Balance 2,896,148$ 12,456,603$
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 August 31, 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$ 455,181$
Interest Income 400 164 400 330
Bond Proceeds - 48,812 - -
Miscellaneous - 14,837 - 22,560
Total Revenue 862,400 816,290 500,400 478,071
Economic Dev. Projects 300,000 692,633 - -
Capital Improvements 900,000 - 800,000 56,397
Developer Agreement Payments 668,836 - 610,000 406,041
Repayments to Econ. Dev. Fund 48,500 48,500 48,500 32,333
Transfers to General Fund 120,400 120,400 120,400 80,266
Total Expenditures 2,037,736 861,533 1,578,900 575,037
Net Surplus (Deficit)(1,175,336)$ (45,243)$ (1,078,500)$ (96,966)$
Beginning Fund Balance 1,100,753 1,055,510
Ending Fund Balance 1,055,510$ 958,544$
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 August 31, 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 1,000 127
Total Revenue 2,876,000 627,285 3,701,000 43,070
Economic Development Projects 1,200,000 1,190,031 650,000 -
Other Charges 490,000 - 1,600,000 70,000
Debt Service - Interest - - 40,000 4,266
Transfers to General Fund 60,000 60,000 60,000 40,000
Capital Projects 2,270,000 - 1,285,000 100,000
Total Expenditures 4,020,000 1,250,031 3,635,000 214,266
Net Surplus (Deficit)(1,144,000)$ (622,746)$ 66,000$ (171,196)$
Beginning Fund Balance 1,495,593 872,847
Ending Fund Balance 872,847$ 701,651$
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 August 31, 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 August 31, 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$ 8,339,988$ 8,538,259$
Grants 3,168,000 170,513 1,675,000 215,599
Private Contributions 1,301,200 - 510,000 -
General Fund Allocation 1,250,000 1,250,000 - -
Miscellaneous - 193,549 - 40,301
Interest Income - 19,073 10,000 11,839
Total Revenue 9,619,200 5,982,785 10,534,988 8,805,998
Capital Outlay (includes prior year
rollovers)14,175,358 7,852,534 10,794,172 1,759,322
Interfund Transfers Out 475,000 475,000 475,000 316,667
Total Expenditures 14,650,358 8,327,534 11,269,172 2,075,989
Net Surplus (Deficit)(5,031,158)$ (2,344,749)$ (734,184)$ 6,730,009$
Beginning Fund Balance 5,746,660 3,401,911
Ending Fund Balance 3,401,911$ 10,131,920$
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 August 31, 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$ 109,583$
Bond Proceeds - - 250,000 241,906
Investment Income 10,000 5,532 10,000 1,728
Total Revenue 310,000 298,479 560,000 353,217
Transfer to Debt Service Fund 317,660 317,660 317,660 211,773
Capital Outlay 1,155,000 1,020,393 500,000 12,561
Total Expenditures 1,472,660 1,338,053 817,660 224,334
Net Surplus (Deficit)(1,162,660)$ (1,039,574)$ (257,660)$ 128,883$
Beginning Fund Balance 2,944,889 1,905,315
Ending Fund Balance 1,905,315$ 2,034,198$
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 August 31, 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$ 2,526,324$
Church Street Garage Operations 767,092 557,258 716,348 420,650
Maple Avenue Garage Operations 1,151,800 1,142,999 1,204,200 780,178
Sherman Avenue Garage Operations 1,356,275 1,460,927 1,417,275 1,030,133
Washington National TIF Interfund Transfers-In 3,876,726 4,301,726 3,631,350 2,420,900
Interest Income 15,070 2,222 15,070 7,626
Miscellaneous Revenue 11,400 23,696 11,400 20,292
Reserve for Future Repairs (Contra Depreciation) 2,034,004 - 2,034,004 -
Total Revenue 12,082,367 10,555,504 12,099,647 7,206,103
7005 - Parking System Administration 655,747 1,262,781 784,607 407,078
7015 - Parking Lots and Meters 1,584,510 715,018 829,052 424,862
7025 - Church Street Self Park 608,255 395,831 607,955 246,372
7030 - Church Street Debt Payments 173,126 173,126 171,250 20,625
7036 - Sherman Avenue Garage 5,772,432 2,999,368 5,750,270 1,050,040
7037 - Maple Avenue Garage 1,736,960 1,823,122 1,611,920 508,567
7039 - Parking Debt - 4,950 27,461 -
Transfer to Insurance Fund 503,877 503,878 490,236 326,824
Transfer to General Fund 644,242 644,242 644,242 429,495
Transfer to Fleet 21,991 21,992 21,991 14,661
Transfer to Equipment Replacement 30,000 30,000 30,000 20,000
Capital Outlay 120,000 - - -
Capital Improvements 3,400,000 367,293 3,455,000 706,242
Total Expenditures 15,251,140 8,941,601 14,423,984 4,154,766
Net Surplus (Deficit)(3,168,773)$ 1,613,903$ (2,324,337)$ 3,051,337$
Further Operating Expense Breakdown:
7015 Parking Meter Activities 762,846 715,018 792,400 424,862
7015 Parking Meter Depreciation 36,652 - 36,652 -
SUBTOTAL 799,498 715,018 829,052 424,862
7025- Church Garage Activities 494,156 395,831 428,027 246,372
7025- Church Garage Depreciation 179,928 - 179,928 -
SUBTOTAL 674,084 395,831 607,955 246,372
7036 Sherman Garage Activities 1,199,756 (250,632) 1,172,020 639,365
7036 Debt Service Payments 3,250,300 3,250,000 3,703,600 410,675
7036 Reserve (Depreciation)874,650 - 874,650 -
SUBTOTAL 5,324,706 2,999,368 5,750,270 1,050,040
7037 Maple Garage Activities 1,013,991 1,823,122 945,722 508,567
7037 Debt Service Payments - - - -
7037 Reserve (Depreciation)666,198 - 666,198 -
SUBTOTAL 1,680,189 1,823,122 1,611,920 508,567
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$ 17,469,637$
City of Evanston
Parking Fund
As of August 31, 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$ 4,028,233$
Skokie 2,800,000 2,989,109 2,856,000 1,752,760
Northwest Commission 4,414,000 5,033,996 4,517,000 3,219,426
Cross Connection Control Fees 91,000 98,805 100,500 93,770
Investment Earnings 2,500 15,025 2,500 12,268
Debt Proceeds 4,800,000 - 2,000,000 2,043,779
Debt Proceeds (zero interest)- - 1,370,000 -
Fees and Merchandise Sales 35,000 111,459 40,000 74,230
Fees and Outside Work 80,000 228,158 80,000 66,550
Grants 262,500 396,183 - -
Insurance Reimbursements 420,000 - - -
Phosphate Sales 60,000 49,754 66,000 33,038
Property Sales and Rentals 203,057 200,953 213,300 102,990
Misc Revenue - 5,387 - 162,731
Total Revenue 18,768,057 15,376,995 16,929,300 11,589,775
General Support 832,838 2,246,870 990,583 553,841
Pumping 2,368,467 2,273,827 2,333,247 1,301,246
Filtration 2,563,022 3,010,826 2,635,539 1,486,654
Distribution 1,464,106 1,204,898 1,424,324 825,842
Meter Maintenance 313,840 251,472 309,163 164,871
Other Operating Expenses 285,530 227,933 478,592 162,780
Debt Service 944,157 199,885 864,233 480,453
Debt Service - IEPA Loan 3382 67,506 - 67,506 33,752
Capital Outlay 162,500 52,263 248,500 13,881
Capital Improvements 7,837,000 235,197 7,435,000 1,497,814
Interfund Transfers Out - General Fund 3,356,300 3,356,300 3,356,300 2,237,533
Interfund Transfers Out - Insurance Fund 468,492 468,493 468,492 312,328
Total Expense 20,663,758 13,527,964 20,611,479 9,070,995
Net Surplus (Deficit)(1,895,701)$ 1,849,031$ (3,682,179)$ 2,518,780$
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$ 11,711,435$
City of Evanston
Water Fund
As of August 31, 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$ 9,223,569$
Debt Proceeds 5,000,000 4,103,034 4,000,000 2,042,037
Debt Proceeds - 2012 IEPA Loan 4,000,000 - 3,100,000 1,847,917
Investment Earnings 1,000 2,962 1,000 1,256
Miscellaneous 91,236 - 18,865 -
Total Revenue 22,000,236 18,121,557 20,027,865 13,114,779
Sewer Operations 1,869,650 5,113,284 2,134,549 1,077,011
Other Operating Expenses 48,100 48,098 43,300 23,100
Interfund Transfers Out - General Fund 142,200 142,200 142,200 94,800
Interfund Transfers Out - Insurance Fund 269,988 269,988 269,988 179,992
Transfer to Debt Service - - 190,211 126,807
Capital Outlay 18,000 - 20,600 9,204
Capital Improvement Account 4,753,000 50,243 4,100,000 1,922,336
Debt Service 14,360,205 2,447,913 11,542,740 5,970,169
Total Expenses 21,461,143 8,071,726 18,443,588 9,403,419
Net Surplus (Deficit) 539,093$ 10,049,831$ 1,584,277$ 3,711,360$
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$ 7,910,938$
City of Evanston
Sewer Fund
As of August 31, 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$ 830,645$
Solid Waste Franchise Fees 175,000 129,387 175,000 116,679
SWANCC Recycling Incentive 140,000 52,408 140,000 3,204
Recycling Service Charge 2,954,033 2,954,908 2,954,033 2,254,889
Sanitation Service Charge Penalty 30,000 52,865 30,000 33,724
Special Pickup Fees 100,000 57,298 100,000 42,319
State Recycling Grant - 19,349 - -
Trash Cart Sales 15,000 32,247 15,000 21,259
Investment Income - 78 - 20
Yard Waste Fees 350,000 191,057 350,000 67,204
Total Revenue 5,010,000 4,735,564 5,010,000 3,369,943
Refuse Collection & Disposal 3,077,218 2,885,439 3,259,574 1,640,174
Residential Recycling Collection 1,360,393 1,114,327 1,254,398 762,172
Yard Waste Collection 750,250 611,971 750,250 280,233
Total Expense 5,187,861 4,611,737 5,264,222 2,682,579
Net Surplus (Deficit)(177,861)$ 123,827$ (254,222)$ 687,364 -
Beginning Unrestricted Fund Balance (1,571,711) (1,447,884)
Ending Unrestricted Fund Balance (1,447,884)$ (760,520)
City of Evanston
Solid Waste
As of August 31, 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$ 1,671,572$
Library Fund 2,381 2,381 2,381 -
Parking Fund 21,992 21,992 21,992 14,661
Water Fund 122,751 122,751 122,751 81,834
Sewer Fund 177,729 475,800 177,729 118,486
Solid Waste Fund 298,071 - 298,071 198,714
Sale of Surplus Property 75,000 472 - -
Damage to City Property 24,789 - 24,789 -
Miscellaneous Revenue 20,000 48,014 10,000 33,666
Interest Income 4,165 409 1,000 1,587
Total Revenues 3,204,234 3,129,175 3,166,069 2,120,520
General Support 284,571 237,447 292,007 170,296
Major Maintenance 3,211,873 3,097,799 3,217,058 1,912,785
Transfer to Equipment Repl. Fund 2,222,069 7,858,900 - -
Total Expenditures 5,718,513 11,194,146 3,509,065 2,083,081
Net Surplus (Deficit)(2,514,279)$ (8,064,971)$ (342,996)$ 37,439$
Beginning Fund Balance 1,639,611 (107,097)
Reclassification from Fund Balance to Capital Assets 6,318,263
Ending Fund Balance (107,097)$ (69,658)$
City of Evanston
Fleet Maintenance Fund
As of August 31, 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$ 828,393$
Library Fund 1,700 1,700 1,700 1,133
Parking Fund 30,000 30,000 30,000 20,000
Water Fund 72,275 - - -
Sewer Fund 127,650 - - -
Solid Waste Fund 177,131 177,131 177,131 118,087
Miscellaneous Revenue - 10,904 - -
Capital Contribution - 21,994 - -
Sale of Surplus Property 210,217 304,108 210,217 64,692
Transfer from Fleet Fund 2,222,069 7,858,900 - -
Total Revenues 4,583,632 10,147,327 1,661,638 1,032,305
Capital Outlay 3,500,000 1,440,911 2,400,000 421,133
Capital Leases 50,000 34,349 50,000 5,409
Total Expenditures 3,550,000 1,475,260 2,450,000 426,542
Net Surplus (Deficit)1,033,632$ 8,672,067$ (788,362)$ 605,763$
Beginning Fund Balance -$ 8,672,067$
Ending Fund Balance 8,672,067$ 9,277,830$
City of Evanston
Equipment Replacement Fund
As of August 31, 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$ 80,803$
General Admin Contribution- E911 930 930 930 620
General Admin Contribution- CDBG 930 930 930 620
General Admin Contribution- E.D. 930 930 930 620
General Admin Contribution- Parking 17,032 17,032 17,032 11,355
General Admin Contribution- Water Fund 24,962 24,962 24,962 16,641
General Admin Contribution- Sewer Fund 14,385 14,385 14,385 9,590
Liability/Property Contribution- General 909,150 909,150 909,150 606,100
Liability/Property Contribution- E911 6,972 6,972 6,972 4,648
Liability/Property Contribution- CDBG 6,972 6,972 6,972 4,648
Liability/Property Contribution- E.D. 6,972 6,972 6,972 4,648
Liability/Property Contribution- Parking 127,731 127,731 127,731 85,154
Liability/Property Contribution- Water Fund 187,209 187,209 187,209 124,806
Liability/Property Contribution- Sewer Fund 107,887 107,887 107,887 71,925
Workers' Comp Contribution- General 1,244,860 1,244,860 1,244,860 829,907
Workers' Comp Contribution- Library Fund 5,898 5,898 5,898 3,932
Workers' Comp Contribution- E911 9,546 9,546 9,546 6,364
Workers' Comp Contribution- CDBG 9,546 9,546 9,546 6,364
Workers' Comp Contribution- E.D. 9,546 9,546 9,546 6,364
Workers' Comp Contribution- Parking 174,886 174,886 174,886 116,591
Workers' Comp Contribution- Water Fund 256,322 256,322 256,322 170,881
Workers' Comp Contribution- Sewer Fund 147,716 147,716 147,716 98,477
Subrogation Proceeds 83,300 121,394 83,300 93,577
Transfer from General Fund - Casualty Loss Acct - 200,000 - 20,000
Investment Income 41,650 470 41,650 212
Workers Comp & Liability - Subtotal 3,516,536 3,713,453 3,516,536 2,374,847
Health Insurance Chargebacks- General 7,602,935 7,602,935 8,232,350 5,508,606
Health Insurance Chargebacks - Library 308,920 308,920 318,681 212,454
Health Insurance Chargebacks - NSP2 15,635 15,635 16,390 10,926
Health Insurance Chargebacks- E911 77,647 77,647 81,545 54,364
Health Insurance Chargebacks- CDBG 10,780 10,780 12,586 8,391
Health Insurance Chargebacks- E.D. Fund 57,886 57,886 56,081 33,312
Health Insurance Chargebacks- Parking 184,229 184,229 170,588 113,725
Health Insurance Chargebacks- Water 561,211 561,211 596,392 397,594
Health Insurance Chargebacks- Sewer 140,199 140,200 168,030 112,020
Health Insurance Chargebacks - Solid Waste 158,577 158,577 114,220 76,147
Health Insurance Chargebacks- Fleet 196,271 196,271 183,414 122,276
Retiree Health Insurance Contributions 1,903,503 1,599,166 1,684,894 1,142,163
Employee Health Insurance Contributions 1,209,056 1,357,679 1,760,276 1,022,651
One Time IPBC Distribution 200,000 200,000 300,000 200,000
Health & Life insurance - Subtotal 12,626,849 12,471,136 13,695,447 9,014,629
Total Revenues 16,143,385 16,184,589 17,211,983 11,389,476
City of Evanston
Insurance Fund
As of August 31, 2013
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FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Budget YTD
Amended Actual Adopted Actual
City of Evanston
Insurance Fund
As of August 31, 2013
General Administration & Support 354,104 377,089 294,093 180,366
Auditing - - 25,000 -
Liability/Property Insurance Premiums 470,000 417,853 470,000 455,514
Liability Legal Fees 350,000 723,847 350,000 300,924
Liability Settlement Payments 400,000 1,065,006 400,000 413,719
Transfer - to ERI Debt Service - 7,709 8,325 5,550
Workers' Comp Insurance Premiums 114,400 108,284 114,400 99,804
Workers' Comp Legal Fees 60,000 56,776 80,500 20,158
Workers' Comp Medical Payments 850,000 510,510 800,000 270,165
Workers' Comp Settlement Payments 700,000 1,003,026 1,100,000 532,655
Workers' Comp TPA Pymts (non specific) 145,000 121,542 145,000 47,627
Workers' Comp TTD Pymts (non sworn)140,000 1,417 - 23,275
Workers' Comp & Liability - Subtotal 3,583,504 4,393,059 3,787,318 2,349,757
General Administration & Support 98,878 8,951 94,093 53,735
Health Insurance Premiums 13,005,609 12,983,241 13,458,615 8,662,340
Health Insurance Opt Out Payments 78,000 51,065 84,000 35,460
Health & Life Insurance - Subtotal 13,182,487 13,043,257 13,636,708 8,751,535
Total Expenditures 16,765,991 17,436,316 17,424,026 11,101,292
Net Surplus (Deficit)(622,605)$ (1,251,727)$ (212,043)$ 288,184$
Beginning Unrestricted Fund Balance (6,124,772) (7,376,499)
Ending Unrestricted Fund Balance (7,376,499)$ (7,088,315)$
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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$ 5,870,083$
Personal Property Repl Tax 282,000 282,000 280,000 223,300
Interest on Investment 600,000 865,981 800,000 1,151,371
Participant Contributions 900,000 884,170 922,500 662,317
Unrealized Gain - 2,666,737 - 134
Miscellaneous - 184 - 50
Total Revenue 7,901,393 10,887,465 8,064,075 7,907,255
Administrative Expenses 154,000 86,384 154,000 130,363
Legal Fees 50,000 - 50,000 -
Retiree Pensions 4,700,000 4,771,574 4,841,000 3,218,721
Widows' Pensions 1,070,000 1,068,600 1,090,000 694,114
Disability Pensions 1,060,000 1,270,314 1,350,000 882,636
QUILDRO 75,000 79,832 75,000 60,226
Reserve for Future Payments - - - -
Total Expenditures 7,109,000 7,276,704 7,560,000 4,986,060
Net Surplus (Deficit)792,393$ 3,610,761$ 504,075$ 2,921,195$
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$ 61,385,111$
City of Evanston
Fire Pension Fund
As of August 31, 2013
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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$ 7,834,668$
Personal Property Repl Tax 325,000 325,000 325,000 223,300
Interest Income 1,600,000 2,839,127 2,625,000 1,422,957
Participant Contributions 1,385,000 1,654,851 1,383,750 1,045,685
Miscellaneous - 125 - -
Unrealized Gain / (Loss) - 3,861,111 - -
Total Revenue 11,506,751 16,912,530 12,403,075 10,526,610
Administrative Expenses 186,000 55,143 250,000 172,509
Retiree Pensions 7,250,000 7,303,390 7,500,769 5,168,700
Widow Pensions 818,000 868,955 868,000 566,713
Disability Pensions 625,000 653,322 700,000 445,620
Separation Refunds - 116,538 150,000 6,556
QUILDRO 12,000 17,886 18,000 14,057
Reserve for Future Payments - - - -
Total Expenditures 8,891,000 9,015,234 9,486,769 6,374,155
Net Surplus (Deficit)2,615,751$ 7,897,296$ 2,916,306$ 4,152,455$
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$ 84,742,416$
City of Evanston
Police Pension Fund
As of August 31, 2013
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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$ 4,047,567$
Library Fines & Fees 150,000 154,036 185,000 108,619
Library Material Replacement 12,500 12,495 12,500 9,179
Copy Machine Charges 20,000 20,131 20,000 13,236
Meeting Room Fees 10,000 8,986 10,000 6,150
Non-resident Cards 2,460 989 1,690 915
North Branch Rental Income 47,325 58,606 59,660 40,190
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 38,157
Fund for Excellence - - 245,000 42,430
Miscellaneous - 78,345 - 1,025
Transfer from Endowment - - 131,250 -
Total Revenues 4,649,599 5,798,464 5,104,814 4,321,968
Expenditures
Youth Services 800,390 839,808 891,720 570,819
Adult Services 1,579,231 1,561,163 1,535,224 938,366
Circulation 589,769 620,389 612,892 403,198
Neighborhood Services 203,336 196,551 360,757 200,304
Technical Services 473,306 485,545 503,433 248,242
Maintenance 491,375 484,127 507,517 354,900
Administration 512,192 509,785 669,377 408,673
Total Expenditures 4,649,599 4,697,368 5,080,920 3,124,502
Net Surplus (Deficit)-$ 1,101,096$ 23,894$ 1,197,466$
Beginning Fund Balance - 1,101,096
Ending Fund Balance 1,101,096 2,298,562
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 August 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$ 19,526,063$ 20,250,620$ 21,816,228$
FY 2012 Unreserved Fund Balance 14,685,117$ 16,337,797$ 19,881,970$ 19,002,485$ 19,669,892$ 22,717,923$ 22,741,824$ 23,492,360$
FY 2013 Cash Balance 6,624,063$ 7,811,937$ 12,160,633$ 12,969,898$ 12,797,660$ 13,337,226$ 14,279,322$ 14,279,322$
FY 2012 Cash Balance 8,894,526$ 8,902,327$ 13,603,167$ 13,093,141$ 12,607,881$ 12,330,661$ 12,686,783$ 13,735,774$
$-
$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