The URL can be used to link to this page

Home My WebLink About2013.10 October 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: October 2013 Monthly Financial Report Date: December 6, 2013 Please find attached the unaudited financial statements as of October 31, 2013. A summary by fund for total revenues, expenditures/expenses, fund balances, and cash balances is as follows: YTD YTD YTD 10/31/2013 10/31/2013 10/31/2013 10/31/2013 10/31/2013 Unreserved Cash Fund Name Fund #Revenue Expenses Net Fund Balance Balance* General 100 70,258,033$ 68,105,984$ 2,152,049$ 19,185,536$ 9,881,435$ HPRP 190 - - - - - Neighborhood Stabilization 195 2,295,860 1,853,890 441,970 441,970 444,946 Motor Fuel 200 1,493,441 1,606,477 (113,036) 886,332 1,048,728 Emergency 911 205 706,697 884,519 (177,822) 1,086,985 968,596 SSA#4 210 314,183 277,500 36,683 (80,320) (89,754) CDBG 215 1,055,918 1,373,667 (317,749) (304,950) (217,888) CDBG Loan 220 272,826 95,341 177,485 2,322,298 159,232 Economic Development 225 2,426,930 1,192,117 1,234,813 3,385,217 3,230,703 Neighborhood Improvement 235 - - - 129,915 129,915 Home 240 836,013 561,621 274,392 3,580,767 168,319 Affordable Housing 250 293,685 55,180 238,505 2,474,631 737,457 Washington National TIF 300 4,473,362 4,619,534 (146,172) 7,145,132 6,713,983 SSA#5 305 418,550 44,378 374,172 807,226 778,766 SW II TIF (Howard Hartrey)310 1,118,527 1,318,055 (199,528) 4,046,111 4,046,112 Southwest TIF 315 480,769 447,258 33,511 338,450 338,450 Debt Service 320 12,876,043 2,790,985 10,085,058 12,981,206 11,461,517 Howard Ridge TIF 330 489,679 828,344 (338,665) 716,845 425,808 West Evanston TIF 335 50,756 369,847 (319,091) 553,756 548,274 Dempster-Dodge TIF 340 - - - - - Capital Improvement 415 9,101,068 4,402,910 4,698,158 8,100,069 9,340,935 Special Assessment 420 357,894 291,361 66,533 1,971,848 1,971,613 Parking 505 8,784,338 5,462,864 3,321,474 17,739,774 17,901,844 Water 510-513 13,046,144 13,671,800 (625,656) 8,566,999 9,512,659 Sewer 515 14,828,299 13,707,330 1,120,969 5,320,547 4,403,542 Solid Waste 520 3,932,077 3,840,888 91,189 (1,356,695) (1,760,299) Fleet 600 2,651,246 2,746,311 (95,065) (202,162) (734,708) Equipment Replacement 601 1,305,704 844,874 460,830 1,961,312 1,132,428 Insurance 605 14,131,045 13,994,509 136,536 (7,239,963) 21,286 Library 185 4,671,035 4,039,617 631,418 1,732,514 1,194,986 Total**172,670,122$ 149,427,161$ 23,242,961$ 96,291,350$ 83,758,885$ *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 October 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. Through October 31, 2013, the General Fund is operating at a surplus of approximately $2.2 million. Revenues are over budget year to date primarily due to favorable variances in Property Tax (13.6% over the 83.3% budget target), Income Tax (13.7% over budget), Real Estate Transfer Tax (62.8% over budget), Other License Fees (18.3% over budget), Building Permits (25.8% over budget), Other Permits (36.4% over budget) and Intergovernmental Revenue (76.3% over budget). Expenses are under budget primarily due to favorable variances in the City Manager’s Office (17.3% under budget), Administrative Services (13.2% under budget), and Community and Economic Development (10.6% under budget). Through October 31, 2013, the Special Service Area (SSA) #4 Fund is showing a negative fund balance of $80,320 and a negative cash balance of $89,754. Through October 31, 2013, the CDBG Fund is showing a negative fund balance of $304,950 and a negative cash balance of $217,888. These negative balances are primarily the result of a timing issue between CDBG project payments and program reimbursements from HUD. Specifically, the City issued a check totaling approximately $265,000 for alley paving services on October 29, 2013. The negative balances in the CDBG Fund will be reduced in December due to a disbursal from HUD and a reclassification of fund balance from the CDBG Loan Fund to the CDBG Fund. Through October 31, 2013, the Debt Service fund balance is $12,981,206 and the cash balance is $11,461,517. The Debt Service fund and cash balances are at high levels to provide funding for the December 1, 2013 bond payments. The December 1, 2013 Debt Service payment totaled approximately $17.7 million. Through October 31, 2013, the Solid Waste Fund is showing a negative fund balance of $1,356,695 and a negative cash balance of $1,760,299. Through October 31, 2013, the Fleet Fund is showing a negative fund balance of $202,162 and a negative cash balance of $734,708. Through October 31, 2013, the Insurance Fund is showing a negative fund balance of $7,239,963. This negative balance is primarily for claims/cases being expensed. These claims/cases have not been settled, and therefore there is no guarantee the City will actually experience this negative fund balance as estimated. Staff will continue to monitor the Insurance Fund and provide regular updates to the City Council in the future. 2 of 38 If there are any questions on the attached report, please contact me by phone at (847) 859-7816 or by email: lgergits@cityofevanston.org. Detailed fund summary reports can be found at the following link: http://www.cityofevanston.org/city-budget/financial-reports/ CERTIFICATION OF ATTACHED FINANCIAL REPORTS As required per Illinois Statute 65 ILCS 5/3.1-35-45 I, Martin Lyons, Treasurer of the City of Evanston, hereby affirm that I have reviewed the October 31, 2013 year-to-date financial information and reports which to the best of my knowledge appear accurate and complete. 3 of 38 Revenues Budget Actual % of Budget Budget Actual % of Budget Budget Actual % of Budget Budget Actual % of Budget Budget Actual % of Budget Property Tax 12,481,386$ 12,104,568$ 97.0%-$ -$ -$ -$ -$ -$ -$ -$ Sales Tax 15,152,800 12,436,881 82.1%- - - - - - - - State Income Tax 6,322,645 6,136,871 97.1%- - - - - - - - Utility Tax 8,514,306 6,584,678 77.3%- - - - - - - - Real Estate Transfer Tax 2,146,300 3,135,454 146.1%- - - - - - - - Liquor Tax 2,350,000 1,764,569 75.1%- - - - - - - - Other Taxes 5,961,146 4,433,192 74.4%- - - - - - - - Licenses, Permits, Fees 9,419,640 7,211,181 76.6%- - - - - - - - Charges for Services 7,904,198 5,656,695 71.6%6,434,293 5,758,213 89.5%13,157,500 10,358,848 78.7%12,908,000 10,259,613 79.5%3,624,033 2,877,182 79.4% Intergovernmental Revenues 786,798 1,256,146 159.7%- - - - - - 140,000 16,589 11.8% Interfund Transfers 7,693,367 6,368,774 82.8%3,631,350 3,026,125 83.3%- - - - 1,245,967 1,038,306 83.3% Other Non-Tax Revenue 5,790,465 3,169,024 54.7%2,034,004 - 0.0%3,771,800 2,687,296 71.2%7,119,865 4,568,686 64.2%- - Total Revenues 84,523,051$ 70,258,033$ 83.1%12,099,647$ 8,784,338$ 72.6%16,929,300$ 13,046,144$ 77.1%20,027,865$ 14,828,299$ 74.0%5,010,000$ 3,932,077$ 78.5% Expenditures Legislative 635,096$ 541,528$ 85.3%-$ -$ -$ -$ -$ -$ -$ -$ City Administration 1,873,088 1,237,629 66.1%- - - - - - - - Law Department 989,154 782,372 79.1%- - - - - - - - Administrative Services Department 8,776,493 6,158,986 70.2%- - - - - - - - Community and Econ. Development 2,721,262 1,979,881 72.8%- - - - - - - - Police Department 25,552,038 21,518,376 84.2%- - - - - - - - Fire & Life Safety Services 13,741,148 11,464,183 83.4%- - - - - - - - Health Department 2,633,716 2,301,840 87.4%- - - - - - - - Public Works - Operating 9,660,554 7,880,352 81.6%10,968,984 4,240,444 38.7%- - - - 5,264,222 3,840,888 73.0% Public Works - Capital Outlay - - 3,455,000 1,222,420 35.4%- - - - - - Parks, Recreation & Comm. Services 17,937,873 14,240,837 79.4%- - - - - - - - Utilities - Operating - - - - 12,927,979 9,448,069 73.1%14,322,988 9,920,277 69.3%- - Utilities - Capital Outlay - - - - 7,683,500 4,223,731 55.0%4,120,600 3,787,053 91.9%- - Total Expenditures 84,520,422$ 68,105,984$ 80.6%14,423,984$ 5,462,864$ 37.9%20,611,479$ 13,671,800$ 66.3%18,443,588$ 13,707,330$ 74.3%5,264,222$ 3,840,888$ 73.0% As of October 31, 2013 City of Evanston Report of Budget-to-Actual Revenues and Expenditures Parking Fund Water Fund Solid Waste FundSewer FundGeneral Fund (Target is 83.3% 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$ 12,104,568$ Tax - State Use 1,091,215 1,172,354 1,176,879 998,645 Tax - Sales Tax - Basic 9,209,455 9,008,956 9,291,000 7,704,368 Tax - Sales Tax - Home Rule 5,997,020 5,707,112 5,861,800 4,732,513 Tax - Auto Rental 36,445 41,405 40,000 34,066 Tax - Athletic Contest 700,000 921,887 760,000 187,553 Tax - State Income 5,853,839 6,603,796 6,322,645 6,136,871 Tax - Electric Utility 3,069,806 2,996,903 3,069,806 2,498,795 Tax - Natural Gas Utility 1,583,000 910,482 1,400,000 965,052 Tax - Natural Gas Use - Home Rule 869,000 685,683 800,000 606,838 Tax - Cigarette 485,000 205,249 485,000 153,000 Tax - Evanston Motor Fuel 761,587 629,128 707,667 517,158 Tax - Liquor 2,070,063 2,175,476 2,350,000 1,764,569 Tax - Parking 2,160,000 2,352,581 2,200,000 1,985,804 Tax - Personal Property Replacement 626,300 586,273 591,600 556,966 Tax - Real Estate Transfer 1,725,000 2,026,863 2,146,300 3,135,454 Tax - Telecommunications 3,150,200 3,433,939 3,244,500 2,513,993 License Fees - Vehicles 2,598,341 2,562,972 2,600,000 584,469 License Fees - Other 1,045,382 1,125,627 1,030,502 1,047,002 Permit Fees - Building 2,500,000 3,546,648 3,020,000 3,294,698 Permit Fees - Other 1,184,788 1,937,653 1,209,788 1,448,208 Other Fees 1,324,350 1,306,308 1,559,350 836,804 Fines and Forfeiture Revenue 4,721,639 3,470,107 4,366,022 2,789,803 Charges for Services Revenue 7,853,023 7,458,233 7,904,198 5,656,695 Intergovernmental Revenue 669,897 706,811 786,798 1,256,146 Other Revenue 1,216,983 1,301,943 1,418,443 359,033 Interfund Transfers In (Other Funds)7,890,068 7,709,312 7,693,367 6,368,774 Interest Income 12,000 7,169 6,000 20,188 Total Revenue 82,700,787 78,777,151 84,523,051 70,258,033 Legislative 616,033 621,321 635,096 541,528 City Administration 1,856,258 1,603,216 1,873,088 1,237,629 Law Department 999,107 975,265 989,154 782,372 Administrative Services Department 8,643,197 7,882,911 8,776,493 6,158,986 Community and Economic Development 3,148,339 3,077,886 2,721,262 1,979,881 Police Department 24,752,938 25,407,644 25,552,038 21,518,376 Fire & Life Safety Services Department 13,314,621 13,403,563 13,741,148 11,464,183 Health Department 2,413,969 2,225,149 2,633,716 2,301,840 Public Works Department 9,559,460 9,042,780 9,660,554 7,880,352 Parks, Recreation & Community Services 17,392,621 17,620,573 17,937,873 14,240,837 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 68,105,984 Net Surplus (Deficit)(1,745,756)$ (4,833,157)$ 2,629$ 2,152,049$ 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$ 19,185,536$ 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 October 31, 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 October 31, 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$ 1,814,086$ Program Income 1,750,000 - - 481,774 Total Revenue 7,449,363 8,438,092 4,011,917 2,295,860 Development Activities 6,771,363 8,011,012 3,505,000 1,601,048 Administration 338,749 292,845 341,622 132,300 Transfer to Debt Service 3,616 3,616 3,905 3,254 Transfer to Insurance 15,635 15,635 16,390 13,658 Transfer to General Fund 320,000 114,984 145,000 103,630 Total Expenditures 7,449,363 8,438,092 4,011,917 1,853,890 Net Surplus (Deficit) -$ -$ -$ 441,970$ Beginning Fund Balance - - Ending Fund Balance -$ 441,970$ 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 October 31, 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$ 1,493,016$ Investment Earnings 2,000 1,103 2,000 425 Miscellaneous Income - - - - Total Revenue 1,902,000 1,817,566 2,127,000 1,493,441 Street Resurfacing (2012) 1,400,000 1,181,452 1,400,000 912,310 Transfer to General Fund - Staff Engineering 132,727 132,727 133,000 110,835 Transfer to General Fund - Street Maintenance 704,263 704,263 700,000 583,332 Total Expenditures 2,236,990 2,018,442 2,233,000 1,606,477 Net Surplus (Deficit)(334,990)$ (200,876)$ (106,000)$ (113,036)$ Beginning Fund Balance 1,200,244 999,368 Ending Fund Balance 999,368$ 886,332$ 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 October 31, 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$ 448,254$ Wireless Surcharge Revenue 416,160 440,606 416,160 258,248 Interest Income 1,000 679 1,000 195 Miscellaneous Revenue - - - - Total Revenue 1,034,560 1,005,768 1,034,560 706,697 Operating Expense 847,415 820,289 891,122 661,041 Transfer to General Fund 125,950 125,950 125,950 104,958 Transfer to Insurance Fund 95,095 95,095 98,993 82,494 Transfer to Debt Service Fund 10,385 10,385 11,215 9,346 Capital Replacement 188,000 - 70,000 26,680 Total Expenditures 1,266,845 1,051,719 1,197,280 884,519 Net Surplus (Deficit)(232,285)$ (45,951)$ (162,720)$ (177,822)$ Beginning Fund Balance 1,310,758 1,264,807 Ending Fund Balance 1,264,807$ 1,086,985$ 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 October 31, 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$ 314,183$ Investment Income - 7 - - Total Revenues 398,000 342,028 370,000 314,183 Professional Fees (Evmark)398,000 398,000 370,000 277,500 Total Expenditures 398,000 398,000 370,000 277,500 Net Surplus (Deficit)-$ (55,972)$ -$ 36,683$ Beginning Fund Balance (61,031) (117,003) Ending Fund Balance (117,003)$ (80,320)$ 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 October 31, 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$ $ 1,044,654 Funds Reallocated from Prior Years 65,693 - 33,100 - Program Income 140,000 - 352,000 11,139 Miscellaneous - 17,793 - 125 Total Revenues 1,696,193 1,521,405 1,925,100 1,055,918 CDBG Administration/Planning 232,382 - 195,522 217,463 Development Activities 432,000 1,928,694 612,500 541,595 Capital Projects 255,000 - 335,800 839 Transfers to General Fund 776,811 2,711 781,278 613,770 Total Expenditures 1,696,193 1,931,405 1,925,100 1,373,667 Net Surplus (Deficit)-$ (410,000)$ -$ (317,749)$ Beginning Fund Balance 422,799 12,799 Ending Fund Balance 12,799$ (304,950)$ 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 October 31, 2013 11 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited Budget YTD Amended Actual Adopted Actual Intergovernmental Revenue -$ 138,409$ -$ 205,825$ Program Income 9,000 - 9,000 66,881 Interest Income - 15,450 - 120 Total Revenues 9,000 153,859 9,000 272,826 Program Expenses 20,000 11,126 20,000 95,341 Total Expenditures 20,000 11,126 20,000 95,341 Net Surplus (Deficit) (11,000)$ 142,733$ (11,000)$ 177,485$ Beginning Fund Balance 2,002,080 2,144,813 Ending Fund Balance 2,144,813$ 2,322,298$ 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 October 31, 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$ 1,188,037$ Amusement Tax 300,000 297,000 300,000 198,962 Howard-Ridge Loan Repayment 48,500 48,500 48,500 40,417 Grants - - - 999,000 Miscellaneous - 1,797 - 396 Investment Income 8,000 412 800 118 Total Revenues 1,956,500 1,880,837 1,949,300 2,426,930 Economic Development Activities 1,802,825 1,452,583 1,830,209 742,605 Capital Projects 160,000 - 3,500 4,600 Transfer to Debt Service 12,752 12,752 13,771 11,476 Transfer to Insurance 75,334 - 67,416 56,180 Transfers to General Fund 452,707 452,707 452,707 377,256 Total Expenditures 2,503,618 1,918,042 2,367,603 1,192,117 Net Surplus (Deficit)(547,118)$ (37,205)$ (418,303)$ 1,234,813$ Beginning Fund Balance 2,187,609 2,150,404 Ending Fund Balance 2,150,404$ 3,385,217$ 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 October 31, 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 October 31, 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$ 813,193$ Interest Income - 6,976 - - Program Income 10,000 - - 22,820 Total Revenues 510,000 690,514 797,400 836,013 Home Administration/Planning - - 4,000 258 Development Activities 604,000 104,757 765,000 525,563 Transfers to General Fund 59,958 - 28,400 35,800 Total Expenditures 663,958 104,757 797,400 561,621 Net Surplus (Deficit) (153,958)$ 585,757$ -$ 274,392$ Beginning Fund Balance 2,720,618 3,306,375 Ending Fund Balance 3,306,375$ 3,580,767$ 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 October 31, 2013 15 of 38 FY 2012 FY 2012 FY 2013 FY 2013 Budget Audited Budget YTD Amended Actual Adopted Actual Developer Contributions 125,000 - 155,000 270,000 Rehab Repayments - - - 23,575 Interest Income 125 748 228 110 Miscellaneous - 61,601 - - Total Revenues 125,125 62,349 155,228 293,685 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 19,992 Miscellaneous 40,000 - 46,000 15,000 Total Expenditures 230,590 84,740 297,790 55,180 Net Surplus (Deficit)(105,465)$ (22,391)$ (142,562)$ 238,505$ Beginning Fund Balance 2,258,517 2,236,126 Ending Fund Balance 2,236,126$ 2,474,631$ 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 October 31, 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$ 4,462,003$ Interest Income 25,000 17,754 25,000 11,359 Total Revenue 5,098,000 4,612,291 4,625,000 4,473,362 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 12,000 Capital Improvements 2,536,000 82,593 2,886,000 1,197,713 Contractual Services 35,000 - 145,000 68,675 Transfer to Parking Fund (Sherman) 3,876,726 3,876,726 3,631,350 3,026,125 Transfer to General Fund 325,000 325,000 331,000 275,833 Total Expenditures 8,578,376 5,515,335 8,746,726 4,619,534 Net Surplus (Deficit) (3,480,376)$ (903,044)$ (4,121,726)$ (146,172)$ Beginning Fund Balance 8,194,348 7,291,304 Ending Fund Balance 7,291,304$ 7,145,132$ 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 October 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$ 417,964$ Interest Income - 9 - 586 Total Revenue 428,756 408,116 448,875 418,550 Series 2002C Bonds Principal 325,000 325,000 340,000 - Series 2002C Bonds Interest 98,232 98,231 78,816 44,378 General Management Support - - - - Total Expenditures 423,232 423,231 418,816 44,378 Net Surplus (Deficit)5,524$ (15,115)$ 30,059$ 374,172$ Beginning Fund Balance 448,169 433,054 Ending Fund Balance 433,054$ 807,226$ 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 October 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 11,913 Total Revenue 1,078,000 1,127,062 1,110,000 1,118,527 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 1,400,000 150,000 Other Expenses - - 500,000 9,916 Operating Transfer to General Fund 141,600 141,600 144,400 120,333 Total Expenditures 3,656,203 1,882,296 3,765,011 1,318,055 Net Surplus (Deficit)(2,578,203)$ (755,234)$ (2,655,011)$ (199,528)$ Beginning Fund Balance 5,000,873 4,245,639 Ending Fund Balance 4,245,639$ 4,046,111$ 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 October 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$ 480,769$ Interest Income 500 7 100 - Total Revenue 470,500 448,612 465,100 480,769 Economic Development Activities - 670 - - Capital Improvement Projects 580,000 - 580,000 422,675 Operating Transfer to General Fund 28,920 28,920 29,500 24,583 Total Expenditures 608,920 29,590 609,500 447,258 Net Surplus (Deficit)(138,420)$ 419,022$ (144,400)$ 33,511$ Beginning Fund Balance (114,083) 304,939 Ending Fund Balance 304,939$ 338,450$ 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 October 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$ 11,778,713$ Bond Proceeds/Premium/ Discounts - 7,618,809 - - Transfer from Other Funds - IMRF 755,846 755,846 783,004 636,669 Miscellaneous Revenue - 18,435 - 33,510 Interest Income 1,500 3,645 1,500 3,926 Transfer from Sewer Fund - - 190,210 158,508 Transfer from Special Assessment Fund 317,660 317,660 317,660 264,717 Total Revenue 12,938,904 20,898,572 13,090,393 12,876,043 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 - - 955,000 223,884 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 26,525 Total Expenditures 13,122,403 20,631,444 13,824,528 2,790,985 Net Surplus (Deficit)(183,499)$ 267,128$ (734,135)$ 10,085,058$ Beginning Fund Balance 2,629,020 2,896,148 Ending Fund Balance 2,896,148$ 12,981,206$ 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 October 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$ 462,417$ Interest Income 400 164 400 336 Bond Proceeds - 48,812 - - Miscellaneous - 14,837 - 26,926 Total Revenue 862,400 816,290 500,400 489,679 Economic Dev. Projects 300,000 692,633 - - Debt Service - Interest - - - 447 Capital Improvements 900,000 - 800,000 53,500 Developer Agreement Payments 668,836 - 610,000 633,647 Repayments to Econ. Dev. Fund 48,500 48,500 48,500 40,417 Transfers to General Fund 120,400 120,400 120,400 100,333 Total Expenditures 2,037,736 861,533 1,578,900 828,344 Net Surplus (Deficit)(1,175,336)$ (45,243)$ (1,078,500)$ (338,665)$ Beginning Fund Balance 1,100,753 1,055,510 Ending Fund Balance 1,055,510$ 716,845$ 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 October 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$ 50,609$ Bond Proceeds 2,270,000 600,000 3,400,000 - Interest Income 1,000 713 1,000 147 Total Revenue 2,876,000 627,285 3,701,000 50,756 Economic Development Projects 1,200,000 1,190,031 650,000 65,353 Other Charges 490,000 - 1,600,000 70,000 Debt Service - Interest - - 40,000 5,494 Transfers to General Fund 60,000 60,000 60,000 50,000 Capital Projects 2,270,000 - 1,285,000 179,000 Total Expenditures 4,020,000 1,250,031 3,635,000 369,847 Net Surplus (Deficit)(1,144,000)$ (622,746)$ 66,000$ (319,091)$ Beginning Fund Balance 1,495,593 872,847 Ending Fund Balance 872,847$ 553,756$ 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 October 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 October 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 1,675,000 491,635 Private Contributions 1,301,200 - 510,000 - General Fund Allocation 1,250,000 1,250,000 - - Miscellaneous - 193,549 - 54,329 Interest Income - 19,073 10,000 16,845 Total Revenue 9,619,200 5,982,785 10,534,988 9,101,068 Capital Outlay (includes prior year rollovers)14,175,358 7,852,534 10,794,172 4,007,077 Interfund Transfers Out 475,000 475,000 475,000 395,833 Total Expenditures 14,650,358 8,327,534 11,269,172 4,402,910 Net Surplus (Deficit)(5,031,158)$ (2,344,749)$ (734,184)$ 4,698,158$ Beginning Fund Balance 5,746,660 3,401,911 Ending Fund Balance 3,401,911$ 8,100,069$ 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 October 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$ 114,135$ Bond Proceeds - - 250,000 241,906 Investment Income 10,000 5,532 10,000 1,853 Total Revenue 310,000 298,479 560,000 357,894 Transfer to Debt Service Fund 317,660 317,660 317,660 264,717 Capital Outlay 1,155,000 1,020,393 500,000 26,644 Total Expenditures 1,472,660 1,338,053 817,660 291,361 Net Surplus (Deficit)(1,162,660)$ (1,039,574)$ (257,660)$ 66,533$ Beginning Fund Balance 2,944,889 1,905,315 Ending Fund Balance 1,905,315$ 1,971,848$ 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 October 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$ 3,067,708$ Church Street Garage Operations 767,092 557,258 716,348 505,776 Maple Avenue Garage Operations 1,151,800 1,142,999 1,204,200 914,689 Sherman Avenue Garage Operations 1,356,275 1,460,927 1,417,275 1,240,217 Washington National TIF Interfund Transfers-In 3,876,726 4,301,726 3,631,350 3,026,125 Interest Income 15,070 2,222 15,070 7,629 Miscellaneous Revenue 11,400 23,696 11,400 22,194 Reserve for Future Repairs (Contra Depreciation) 2,034,004 - 2,034,004 - Total Revenue 12,082,367 10,555,504 12,099,647 8,784,338 7005 - Parking System Administration 655,747 1,262,781 784,607 507,491 7015 - Parking Lots and Meters 1,584,510 715,018 829,052 537,946 7025 - Church Street Self Park 608,255 395,831 607,955 311,098 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 1,227,153 7037 - Maple Avenue Garage 1,736,960 1,823,122 1,611,920 645,029 7039 - Parking Debt - 4,950 27,461 2,377 Transfer to Insurance Fund 503,877 503,878 490,236 408,530 Transfer to General Fund 644,242 644,242 644,242 536,868 Transfer to Fleet 21,991 21,992 21,991 18,327 Transfer to Equipment Replacement 30,000 30,000 30,000 25,000 Capital Outlay 120,000 - - - Capital Improvements 3,400,000 367,293 3,455,000 1,222,420 Total Expenditures 15,251,140 8,941,601 14,423,984 5,462,864 Net Surplus (Deficit)(3,168,773)$ 1,613,903$ (2,324,337)$ 3,321,474$ Further Operating Expense Breakdown: 7015 Parking Meter Activities 762,846 715,018 792,400 537,946 7015 Parking Meter Depreciation 36,652 - 36,652 - SUBTOTAL 799,498 715,018 829,052 537,946 7025- Church Garage Activities 494,156 395,831 428,027 311,098 7025- Church Garage Depreciation 179,928 - 179,928 - SUBTOTAL 674,084 395,831 607,955 311,098 7036 Sherman Garage Activities 1,199,756 (250,632) 1,172,020 816,478 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 1,227,153 7037 Maple Garage Activities 1,013,991 1,823,122 945,722 645,029 7037 Debt Service Payments - - - - 7037 Reserve (Depreciation)666,198 - 666,198 - SUBTOTAL 1,680,189 1,823,122 1,611,920 645,029 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$ 17,739,774$ City of Evanston Parking Fund As of October 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$ 4,534,505$ Skokie 2,800,000 2,989,109 2,856,000 2,092,525 Northwest Commission 4,414,000 5,033,996 4,517,000 3,637,418 Cross Connection Control Fees 91,000 98,805 100,500 94,400 Investment Earnings 2,500 15,025 2,500 16,355 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 61,710 Fees and Outside Work 80,000 228,158 80,000 129,449 Grants 262,500 396,183 - - Insurance Reimbursements 420,000 - - - Phosphate Sales 60,000 49,754 66,000 37,322 Property Sales and Rentals 203,057 200,953 213,300 235,936 Misc Revenue - 5,387 - 162,745 Total Revenue 18,768,057 15,376,995 16,929,300 13,046,144 General Support 832,838 2,246,870 990,583 679,141 Pumping 2,368,467 2,273,827 2,333,247 1,644,677 Filtration 2,563,022 3,010,826 2,635,539 1,938,923 Distribution 1,464,106 1,204,898 1,424,324 1,062,894 Meter Maintenance 313,840 251,472 309,163 203,198 Other Operating Expenses 285,530 227,933 478,592 217,705 Debt Service 944,157 199,885 864,233 480,452 Debt Service - IEPA Loan 3382 67,506 - 67,506 33,752 Capital Outlay 162,500 52,263 248,500 203,375 Capital Improvements 7,837,000 235,197 7,435,000 4,020,356 Interfund Transfers Out - General Fund 3,356,300 3,356,300 3,356,300 2,796,917 Interfund Transfers Out - Insurance Fund 468,492 468,493 468,492 390,410 Total Expense 20,663,758 13,527,964 20,611,479 13,671,800 Net Surplus (Deficit)(1,895,701)$ 1,849,031$ (3,682,179)$ (625,656)$ 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$ 8,566,999$ City of Evanston Water Fund As of October 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$ 10,259,613$ 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 2,523,969 Investment Earnings 1,000 2,962 1,000 2,680 Miscellaneous 91,236 - 18,865 - Total Revenue 22,000,236 18,121,557 20,027,865 14,828,299 Sewer Operations 1,869,650 5,113,284 2,134,549 1,462,376 Other Operating Expenses 48,100 48,098 43,300 23,100 Interfund Transfers Out - General Fund 142,200 142,200 142,200 118,500 Interfund Transfers Out - Insurance Fund 269,988 269,988 269,988 224,990 Transfer to Debt Service - - 190,211 158,508 Capital Outlay 18,000 - 20,600 9,204 Capital Improvement Account 4,753,000 50,243 4,100,000 3,777,849 Debt Service 14,360,205 2,447,913 11,542,740 7,932,803 Total Expenses 21,461,143 8,071,726 18,443,588 13,707,330 Net Surplus (Deficit) 539,093$ 10,049,831$ 1,584,277$ 1,120,969$ 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$ 5,320,547$ City of Evanston Sewer Fund As of October 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$ 1,038,306$ Solid Waste Franchise Fees 175,000 129,387 175,000 157,921 SWANCC Recycling Incentive 140,000 52,408 140,000 16,589 Recycling Service Charge 2,954,033 2,954,908 2,954,033 2,510,815 Sanitation Service Charge Penalty 30,000 52,865 30,000 33,724 Special Pickup Fees 100,000 57,298 100,000 64,334 State Recycling Grant - 19,349 - - Trash Cart Sales 15,000 32,247 15,000 25,479 Investment Income - 78 - 20 Yard Waste Fees 350,000 191,057 350,000 84,889 Total Revenue 5,010,000 4,735,564 5,010,000 3,932,077 Refuse Collection & Disposal 3,077,218 2,885,439 3,259,574 2,391,855 Residential Recycling Collection 1,360,393 1,114,327 1,254,398 961,186 Yard Waste Collection 750,250 611,971 750,250 487,847 Total Expense 5,187,861 4,611,737 5,264,222 3,840,888 Net Surplus (Deficit)(177,861)$ 123,827$ (254,222)$ 91,189 Beginning Unrestricted Fund Balance (1,571,711) (1,447,884) Ending Unrestricted Fund Balance (1,447,884)$ (1,356,695) City of Evanston Solid Waste As of October 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$ 2,089,465$ Library Fund 2,381 2,381 2,381 1,984 Parking Fund 21,992 21,992 21,992 18,327 Water Fund 122,751 122,751 122,751 102,293 Sewer Fund 177,729 475,800 177,729 148,108 Solid Waste Fund 298,071 - 298,071 248,393 Sale of Surplus Property 75,000 472 - - Damage to City Property 24,789 - 24,789 - Miscellaneous Revenue 20,000 48,014 10,000 42,676 Interest Income 4,165 409 1,000 - Total Revenues 3,204,234 3,129,175 3,166,069 2,651,246 General Support 284,571 237,447 292,007 210,267 Major Maintenance 3,211,873 3,097,799 3,217,058 2,536,044 Transfer to Equipment Repl. Fund 2,222,069 7,858,900 - - Total Expenditures 5,718,513 11,194,146 3,509,065 2,746,311 Net Surplus (Deficit)(2,514,279)$ (8,064,971)$ (342,996)$ (95,065)$ Beginning Fund Balance 1,639,611 (107,097) Reclassification from Fund Balance to Capital Assets 6,318,263 Ending Fund Balance (107,097)$ (202,162)$ City of Evanston Fleet Maintenance Fund As of October 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$ 1,035,491$ Library Fund 1,700 1,700 1,700 1,417 Parking Fund 30,000 30,000 30,000 25,000 Water Fund 72,275 - - - Sewer Fund 127,650 - - - Solid Waste Fund 177,131 177,131 177,131 147,609 Miscellaneous Revenue - 10,904 - - Capital Contribution - 21,994 - - Sale of Surplus Property 210,217 304,108 210,217 96,187 Transfer from Fleet Fund 2,222,069 7,858,900 - - Total Revenues 4,583,632 10,147,327 1,661,638 1,305,704 Capital Outlay 3,500,000 1,440,911 2,400,000 829,234 Capital Leases 50,000 34,349 50,000 15,640 Total Expenditures 3,550,000 1,475,260 2,450,000 844,874 Net Surplus (Deficit)1,033,632$ 8,672,067$ (788,362)$ 460,830$ Beginning Fund Balance -$ 1,500,482$ Reclassification from Fund Balance to Capital Assets (7,171,585)$ Ending Fund Balance 1,500,482$ 1,961,312$ City of Evanston Equipment Replacement Fund As of October 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$ 101,003$ General Admin Contribution- E911 930 930 930 775 General Admin Contribution- CDBG 930 930 930 775 General Admin Contribution- E.D. 930 930 930 775 General Admin Contribution- Parking 17,032 17,032 17,032 14,193 General Admin Contribution- Water Fund 24,962 24,962 24,962 20,802 General Admin Contribution- Sewer Fund 14,385 14,385 14,385 11,988 Liability/Property Contribution- General 909,150 909,150 909,150 757,625 Liability/Property Contribution- E911 6,972 6,972 6,972 5,810 Liability/Property Contribution- CDBG 6,972 6,972 6,972 5,810 Liability/Property Contribution- E.D. 6,972 6,972 6,972 5,810 Liability/Property Contribution- Parking 127,731 127,731 127,731 106,443 Liability/Property Contribution- Water Fund 187,209 187,209 187,209 156,008 Liability/Property Contribution- Sewer Fund 107,887 107,887 107,887 89,906 Workers' Comp Contribution- General 1,244,860 1,244,860 1,244,860 1,037,383 Workers' Comp Contribution- Library Fund 5,898 5,898 5,898 4,915 Workers' Comp Contribution- E911 9,546 9,546 9,546 7,955 Workers' Comp Contribution- CDBG 9,546 9,546 9,546 7,955 Workers' Comp Contribution- E.D. 9,546 9,546 9,546 7,955 Workers' Comp Contribution- Parking 174,886 174,886 174,886 145,738 Workers' Comp Contribution- Water Fund 256,322 256,322 256,322 213,602 Workers' Comp Contribution- Sewer Fund 147,716 147,716 147,716 123,097 Subrogation Proceeds 83,300 121,394 83,300 149,303 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 2,995,838 Health Insurance Chargebacks- General 7,602,935 7,602,935 8,232,350 6,885,758 Health Insurance Chargebacks - Library 308,920 308,920 318,681 265,568 Health Insurance Chargebacks - NSP2 15,635 15,635 16,390 13,658 Health Insurance Chargebacks- E911 77,647 77,647 81,545 67,954 Health Insurance Chargebacks- CDBG 10,780 10,780 12,586 10,489 Health Insurance Chargebacks- E.D. Fund 57,886 57,886 56,081 41,640 Health Insurance Chargebacks- Parking 184,229 184,229 170,588 142,157 Health Insurance Chargebacks- Water 561,211 561,211 596,392 496,993 Health Insurance Chargebacks- Sewer 140,199 140,200 168,030 140,025 Health Insurance Chargebacks - Solid Waste 158,577 158,577 114,220 95,183 Health Insurance Chargebacks- Fleet 196,271 196,271 183,414 152,845 Retiree Health Insurance Contributions 1,903,503 1,599,166 1,684,894 1,317,233 Employee Health Insurance Contributions 1,209,056 1,357,679 1,760,276 1,255,704 One Time IPBC Distribution 200,000 200,000 300,000 250,000 Health & Life insurance - Subtotal 12,626,849 12,471,136 13,695,447 11,135,207 Total Revenues 16,143,385 16,184,589 17,211,983 14,131,045 City of Evanston Insurance Fund As of October 31, 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 October 31, 2013 General Administration & Support 354,104 377,089 294,093 223,505 Auditing - - 25,000 - Liability/Property Insurance Premiums 470,000 417,853 470,000 455,514 Liability Legal Fees 350,000 723,847 350,000 409,700 Liability Settlement Payments 400,000 1,065,006 400,000 435,564 Transfer - to ERI Debt Service - 7,709 8,325 6,938 Workers' Comp Insurance Premiums 114,400 108,284 114,400 102,047 Workers' Comp Legal Fees 60,000 56,776 80,500 28,446 Workers' Comp Medical Payments 850,000 510,510 800,000 388,358 Workers' Comp Settlement Payments 700,000 1,003,026 1,100,000 787,125 Workers' Comp TPA Pymts (non specific) 145,000 121,542 145,000 83,405 Workers' Comp TTD Pymts (non sworn)140,000 1,417 - 39,404 Workers' Comp & Liability - Subtotal 3,583,504 4,393,059 3,787,318 2,960,006 General Administration & Support 98,878 8,951 94,093 69,618 Health Insurance Premiums 13,005,609 12,983,241 13,458,615 10,924,675 Health Insurance Opt Out Payments 78,000 51,065 84,000 40,210 Health & Life Insurance - Subtotal 13,182,487 13,043,257 13,636,708 11,034,503 Total Expenditures 16,765,991 17,436,316 17,424,026 13,994,509 Net Surplus (Deficit)(622,605)$ (1,251,727)$ (212,043)$ 136,536$ Beginning Unrestricted Fund Balance (6,124,772) (7,376,499) Ending Unrestricted Fund Balance (7,376,499)$ (7,239,963)$ 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$ 6,009,539$ Personal Property Repl Tax 282,000 282,000 280,000 278,483 Interest on Investment 600,000 865,981 800,000 1,245,651 Participant Contributions 900,000 884,170 922,500 799,926 Unrealized Gain - 2,666,737 - 134 Miscellaneous - 184 - 150 Total Revenue 7,901,393 10,887,465 8,064,075 8,333,883 Administrative Expenses 154,000 86,384 154,000 184,811 Legal Fees 50,000 - 50,000 - Retiree Pensions 4,700,000 4,771,574 4,841,000 4,036,395 Widows' Pensions 1,070,000 1,068,600 1,090,000 876,339 Disability Pensions 1,060,000 1,270,314 1,350,000 1,093,823 QUILDRO 75,000 79,832 75,000 75,295 Reserve for Future Payments - - - - Total Expenditures 7,109,000 7,276,704 7,560,000 6,266,663 Net Surplus (Deficit)792,393$ 3,610,761$ 504,075$ 2,067,220$ 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$ 60,531,136$ City of Evanston Fire Pension Fund As of October 31, 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$ 8,023,447$ Personal Property Repl Tax 325,000 325,000 325,000 278,483 Interest Income 1,600,000 2,839,127 2,625,000 2,786,217 Participant Contributions 1,385,000 1,654,851 1,383,750 1,486,147 Miscellaneous - 125 - - Unrealized Gain / (Loss) - 3,861,111 - - Total Revenue 11,506,751 16,912,530 12,403,075 12,574,294 Administrative Expenses 186,000 55,143 250,000 257,647 Retiree Pensions 7,250,000 7,303,390 7,500,769 6,482,002 Widow Pensions 818,000 868,955 868,000 709,332 Disability Pensions 625,000 653,322 700,000 556,579 Separation Refunds - 116,538 150,000 109,252 QUILDRO 12,000 17,886 18,000 17,571 Reserve for Future Payments - - - - Total Expenditures 8,891,000 9,015,234 9,486,769 8,132,383 Net Surplus (Deficit)2,615,751$ 7,897,296$ 2,916,306$ 4,441,911$ 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$ 85,031,872$ City of Evanston Police Pension Fund As of October 31, 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$ 4,135,381$ Library Fines & Fees 150,000 154,036 185,000 133,069 Library Material Replacement 12,500 12,495 12,500 11,165 Copy Machine Charges 20,000 20,131 20,000 15,504 Meeting Room Fees 10,000 8,986 10,000 9,422 Non-resident Cards 2,460 989 1,690 1,435 North Branch Rental Income 47,325 58,606 59,660 50,184 State Per Capita Grant 75,900 76,385 76,300 97,276 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 41,263 Fund for Excellence - - 245,000 43,920 Miscellaneous - 78,345 - 1,166 Transfer from Endowment - - 131,250 131,250 Total Revenues 4,649,599 5,798,464 5,104,814 4,671,035 Expenditures Youth Services 800,390 839,808 891,720 724,601 Adult Services 1,579,231 1,561,163 1,535,224 1,192,178 Circulation 589,769 620,389 612,892 494,012 Neighborhood Services 203,336 196,551 360,757 253,800 Technical Services 473,306 485,545 503,433 339,901 Maintenance 491,375 484,127 507,517 488,321 Administration 512,192 509,785 669,377 532,746 Library Grants - - - 14,058 Total Expenditures 4,649,599 4,697,368 5,080,920 4,039,617 Net Surplus (Deficit)-$ 1,101,096$ 23,894$ 631,418$ Beginning Fund Balance - 1,101,096 Ending Fund Balance 1,101,096 1,732,514 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 October 31, 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$ 20,250,620$ 21,816,228$ 20,501,689$ 19,185,536$ 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$ 21,698,232$ 21,011,611$ FY 2013 Cash Balance 6,624,063$ 7,811,937$ 12,160,633$ 12,969,898$ 12,797,660$ 13,337,226$ 14,279,322$ 14,279,322$ 11,977,938$ 9,881,435$ 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$ 11,745,631$ 11,079,412$ $- $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