HomeMy WebLinkAbout2013.11 November 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: November 2013 Monthly Financial Report
Date: January 3, 2014
Please find attached the unaudited financial statements as of November 30, 2013. A
summary by fund for total revenues, expenditures/expenses, fund balances, and cash
balances is as follows:
YTD YTD YTD 11/30/2013 11/30/2013
11/30/2013 11/30/2013 11/30/2013 Unreserved Cash
Fund Name Fund # Revenue Expenses Net Fund Balance Balance*
General 100 76,926,860$ 74,699,217$ 2,227,643$ 19,261,130$ 9,693,515$
HPRP 190 - - - - -
Neighborhood Stabilization 195 2,406,405 2,296,623 109,782 109,782 112,761
Motor Fuel 200 1,978,598 1,736,371 242,227 1,241,595 1,403,990
Emergency 911 205 807,450 956,980 (149,530) 1,115,277 996,887
SSA#4 210 316,122 370,000 (53,878) (170,881) (180,315)
CDBG 215 1,072,873 1,375,032 (302,159) (289,360) (202,299)
CDBG Loan 220 278,336 113,858 164,478 2,309,291 146,225
Economic Development 225 2,450,631 1,337,532 1,113,099 3,263,503 3,109,434
Neighborhood Improvement 235 - - - 129,915 129,915
Home 240 845,104 729,244 115,860 3,422,235 9,786
Affordable Housing 250 294,664 57,179 237,485 2,473,611 736,437
Washington National TIF 300 4,484,404 5,265,386 (780,982) 6,510,322 6,079,175
SSA#5 305 426,867 44,378 382,489 815,543 787,083
SW II TIF (Howard Hartrey) 310 1,119,516 1,330,089 (210,573) 4,035,066 4,035,068
Southwest TIF 315 480,770 450,176 30,594 335,533 335,532
Debt Service 320 37,191,859 26,793,548 10,398,311 13,294,459 11,774,770
Howard Ridge TIF 330 495,850 880,346 (384,496) 671,014 380,025
West Evanston TIF 335 51,303 376,044 (324,741) 548,106 543,214
Dempster-Dodge TIF 340 - - - - -
Capital Improvement 415 9,102,185 5,537,917 3,564,268 6,966,179 8,207,046
Special Assessment 420 403,440 322,978 80,462 1,985,777 1,985,542
Parking 505 15,262,122 11,933,164 3,328,958 17,747,258 17,839,497
Water 510-513 15,398,683 14,950,285 448,398 9,641,053 9,394,292
Sewer 515 17,345,657 15,738,925 1,606,732 5,806,310 4,230,619
Solid Waste 520 4,687,729 4,234,524 453,205 (994,679) (1,658,271)
Fleet 600 2,915,775 3,029,996 (114,221) (221,318) (753,864)
Equipment Replacement 601 1,436,744 933,831 502,913 2,003,395 1,174,511
Insurance 605 15,537,938 15,364,674 173,264 (7,203,235) 58,229
Library 185 4,727,540 4,485,166 242,374 1,343,470 806,641
Total** 218,445,425$ 195,343,463$ 23,101,962$ 96,150,351$ 81,175,445$
*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
Included above are the ending balances as of November 30, 2013 for both unreserved
fund and cash balances. Of these two amounts, cash balance is the more meaningful
metric since this represents liquid cash and/or invested assets which 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 November 30, 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 Income Tax (12.7% over the 91.6% budget target), Parking Tax
(8.3% over the budget target), Real Estate Transfer Tax (79.25% over the budget
target), Other License Fees (20.1% over the budget target), Building Permits (30.3%
over the budget target), Other Permits (40.9% over the budget target) and
Intergovernmental Revenue (61.4% over the budget target).
Expenses are under budget primarily due to favorable variances in the City Manager’s
Office (18.9% under the 91.6% budget target), Administrative Services (13.8% under
the budget target), and Community and Economic Development (11.9% under the
budget target).
Through November 30, 2013, the Special Service Area (SSA) #4 Fund is showing a
negative fund balance of $170,881 and a negative cash balance of $180,315.
Through November 30, 2013, the CDBG Fund is showing a negative fund balance of
$289,360 and a negative cash balance of $202,299. 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 eliminated in December due to HUD disbursals of $222,813 and
$97,124, which were received on December 12 and 19, respectively.
Through November 30, 2013, the Debt Service fund balance is $13,294,459 and the
cash balance is $11,774,770. 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, of which approximately
$11 million is attributable to the Debt Service Fund.
Through November 30, 2013, the Solid Waste Fund is showing a negative fund balance
of $994,679 and a negative cash balance of $1,658,271. The Solid Waste Fund is
operating at a surplus of $453,205 as of November 30, 2013.
Through November 30, 2013, the Fleet Fund is showing a negative fund balance of
$221,318 and a negative cash balance of $753,864.
Through November 30, 2013, the Insurance Fund is showing a negative fund balance of
$7,203,235. This negative balance is primarily for claims/cases being expensed.
These claims/cases have not been settled, and therefore there is no guarantee the City
will actually experience this negative fund balance as estimated. Staff will continue to
monitor the Insurance Fund and provide regular updates to the City Council in the
future.
If there are any questions on the attached report, please contact me by phone at (847)
859-7816 or by email: lgergits@cityofevanston.org.
Detailed fund summary reports can be found at the following link:
http://www.cityofevanston.org/city-budget/financial-reports/
CERTIFICATION OF ATTACHED FINANCIAL REPORTS
As required per Illinois Statute 65 ILCS 5/3.1-35-45 I, Martin Lyons, Treasurer of the
City of Evanston, hereby affirm that I have reviewed the November 30, 2013 year-to-
date financial information and reports which to the best of my knowledge appear
accurate and complete.
Revenues Budget Actual
% of
Budget Budget Actual
% of
Budget Budget Actual
% of
Budget Budget Actual
% of
Budget Budget Actual
% of
Budget
Property Tax 12,481,386$ 12,157,037$ 97.4% -$ -$ -$ -$ -$ -$ -$ -$
Sales Tax 15,152,800 13,796,362 91.0% - - - - - - - -
State Income Tax 6,322,645 6,599,870 104.4% - - - - - - - -
Utility Tax 8,514,306 7,179,823 84.3% - - - - - - - -
Real Estate Transfer Tax 2,146,300 3,667,129 170.9% - - - - - - - -
Liquor Tax 2,350,000 1,950,629 83.0% - - - - - - - -
Other Taxes 5,961,146 4,794,327 80.4% - - - - - - - -
Licenses, Permits, Fees 9,419,640 8,769,894 93.1% - - - - - - - -
Charges for Services 7,904,198 6,303,471 79.7% 6,434,293 11,933,384 185.5% 13,157,500 12,650,924 96.1% 12,908,000 12,517,099 97.0% 3,624,033 3,529,004 97.4%
Intergovernmental Revenues 786,798 1,204,043 153.0% - - - - - - 140,000 16,589 11.8%
Interfund Transfers 7,693,367 6,875,026 89.4% 3,631,350 3,328,738 91.7% - - - - 1,245,967 1,142,136 91.7%
Other Non-Tax Revenue 5,790,465 3,629,249 62.7% 2,034,004 - 0.0% 3,771,800 2,747,759 72.9% 7,119,865 4,828,558 67.8% - -
Total Revenues 84,523,051$ 76,926,860$ 91.0% 12,099,647$ 15,262,122$ 126.1% 16,929,300$ 15,398,683$ 91.0% 20,027,865$ 17,345,657$ 86.6% 5,010,000$ 4,687,729$ 93.6%
Expenditures
Legislative 635,096$ 587,989$ 92.6% -$ -$ -$ -$ -$ -$ -$ -$
City Administration 1,873,088 1,361,788 72.7% - - - - - - - -
Law Department 989,154 856,033 86.5% - - - - - - - -
Administrative Services Department 8,776,493 6,831,866 77.8% - - - - - - - -
Community and Econ. Development 2,721,262 2,169,284 79.7% - - - - - - - -
Police Department 25,552,038 23,589,162 92.3% - - - - - - - -
Fire & Life Safety Services 13,741,148 12,518,858 91.1% - - - - - - - -
Health Department 2,633,716 2,602,476 98.8% - - - - - - - -
Public Works - Operating 9,660,554 8,610,481 89.1% 10,968,984 10,743,720 97.9% - - - - 5,264,222 4,234,524 80.4%
Public Works - Capital Outlay - - 3,455,000 1,189,444 34.4% - - - - - -
Parks, Recreation & Comm. Services 17,937,873 15,571,280 86.8% - - - - - - - -
Utilities - Operating - - - - 12,927,979 10,471,799 81.0% 14,322,988 11,701,872 81.7% - -
Utilities - Capital Outlay - - - - 7,683,500 4,478,486 58.3% 4,120,600 4,037,053 98.0% - -
Total Expenditures 84,520,422$ 74,699,217$ 88.4% 14,423,984$ 11,933,164$ 82.7% 20,611,479$ 14,950,285$ 72.5% 18,443,588$ 15,738,925$ 85.3% 5,264,222$ 4,234,524$ 80.4%
As of November 30, 2013
City of Evanston
Report of Budget-to-Actual Revenues and Expenditures
Parking Fund Water Fund Solid Waste FundSewer FundGeneral Fund
(Target is 91.6% of FY 2013 Budget)
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$ 12,157,037$
Tax - State Use 1,091,215 1,172,354 1,176,879 1,096,462
Tax - Sales Tax - Basic 9,209,455 9,008,956 9,291,000 8,535,449
Tax - Sales Tax - Home Rule 5,997,020 5,707,112 5,861,800 5,260,913
Tax - Auto Rental 36,445 41,405 40,000 39,686
Tax - Athletic Contest 700,000 921,887 760,000 187,553
Tax - State Income 5,853,839 6,603,796 6,322,645 6,599,870
Tax - Electric Utility 3,069,806 2,996,903 3,069,806 2,757,870
Tax - Natural Gas Utility 1,583,000 910,482 1,400,000 1,011,951
Tax - Natural Gas Use - Home Rule 869,000 685,683 800,000 655,457
Tax - Cigarette 485,000 205,249 485,000 153,000
Tax - Evanston Motor Fuel 761,587 629,128 707,667 561,512
Tax - Liquor 2,070,063 2,175,476 2,350,000 1,950,629
Tax - Parking 2,160,000 2,352,581 2,200,000 2,199,148
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 3,667,129
Tax - Telecommunications 3,150,200 3,433,939 3,244,500 2,754,545
License Fees - Vehicles 2,598,341 2,562,972 2,600,000 1,186,905
License Fees - Other 1,045,382 1,125,627 1,030,502 1,152,104
Permit Fees - Building 2,500,000 3,546,648 3,020,000 3,684,159
Permit Fees - Other 1,184,788 1,937,653 1,209,788 1,604,783
Other Fees 1,324,350 1,306,308 1,559,350 1,141,943
Fines and Forfeiture Revenue 4,721,639 3,470,107 4,366,022 3,204,856
Charges for Services Revenue 7,853,023 7,458,233 7,904,198 6,303,471
Intergovernmental Revenue 669,897 706,811 786,798 1,204,043
Other Revenue 1,216,983 1,301,943 1,418,443 398,494
Interfund Transfers In (Other Funds)7,890,068 7,709,312 7,693,367 6,875,026
Interest Income 12,000 7,169 6,000 25,899
Total Revenue 82,700,787 78,777,151 84,523,051 76,926,860
Legislative 616,033 621,321 635,096 587,989
City Administration 1,856,258 1,603,216 1,873,088 1,361,788
Law Department 999,107 975,265 989,154 856,033
Administrative Services Department 8,643,197 7,882,911 8,776,493 6,831,866
Community and Economic Development 3,148,339 3,077,886 2,721,262 2,169,284
Police Department 24,752,938 25,407,644 25,552,038 23,589,162
Fire & Life Safety Services Department 13,314,621 13,403,563 13,741,148 12,518,858
Health Department 2,413,969 2,225,149 2,633,716 2,602,476
Public Works Department 9,559,460 9,042,780 9,660,554 8,610,481
Parks, Recreation & Community Services 17,392,621 17,620,573 17,937,873 15,571,280
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 74,699,217
Net Surplus (Deficit)(1,745,756)$ (4,833,157)$ 2,629$ 2,227,643$
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$ 19,261,130$
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 November 30, 2013
FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Bud et 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 November 30, 2013
FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Bud et YTD
Amended Actual Adopted Actual
Grant Proceeds 5,699,363$ 8,438,092$ 4,011,917$ 2,283,071$
Program Income 1,750,000 - - 122,824
Investment Income - - - 510
Total Revenue 7,449,363 8,438,092 4,011,917 2,406,405
Development Activities 6,771,363 8,011,012 3,505,000 2,060,614
Administration 338,749 292,845 341,622 137,083
Transfer to Debt Service 3,616 3,616 3,905 3,580
Transfer to Insurance 15,635 15,635 16,390 15,024
Transfer to General Fund 320,000 114,984 145,000 80,322
Total Expenditures 7,449,363 8,438,092 4,011,917 2,296,623
Net Surplus (Deficit) -$ -$ -$ 109,782$
Beginning Fund Balance - -
Ending Fund Balance -$ 109,782$
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 November 30, 2013
FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Bud et YTD
Amended Actual Adopted Actual
State Allotment 1,900,000$ 1,816,463$ 2,125,000$ 1,978,140$
Investment Earnings 2,000 1,103 2,000 458
Miscellaneous Income - - - -
Total Revenue 1,902,000 1,817,566 2,127,000 1,978,598
Street Resurfacing (2012) 1,400,000 1,181,452 1,400,000 972,788
Transfer to General Fund - Staff Engineering 132,727 132,727 133,000 121,917
Transfer to General Fund - Street Maintenance 704,263 704,263 700,000 641,667
Total Expenditures 2,236,990 2,018,442 2,233,000 1,736,371
Net Surplus (Deficit)(334,990)$ (200,876)$ (106,000)$ 242,227$
Beginning Fund Balance 1,200,244 999,368
Ending Fund Balance 999,368$ 1,241,595$
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 November 30, 2013
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$ 452,810$
Wireless Surcharge Revenue 416,160 440,606 416,160 354,432
Interest Income 1,000 679 1,000 208
Miscellaneous Revenue - - - -
Total Revenue 1,034,560 1,005,768 1,034,560 807,450
Operating Expense 847,415 820,289 891,122 713,822
Transfer to General Fund 125,950 125,950 125,950 115,454
Transfer to Insurance Fund 95,095 95,095 98,993 90,744
Transfer to Debt Service Fund 10,385 10,385 11,215 10,280
Capital Replacement 188,000 - 70,000 26,680
Total Expenditures 1,266,845 1,051,719 1,197,280 956,980
Net Surplus (Deficit)(232,285)$ (45,951)$ (162,720)$ (149,530)$
Beginning Fund Balance 1,310,758 1,264,807
Ending Fund Balance 1,264,807$ 1,115,277$
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 November 30, 2013
FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Bud e YTD
Amended Actual Adopted Actual
Property Tax Revenue 398,000$ 342,021$ 370,000$ 316,122$
Investment Income - 7 - -
Total Revenues 398,000 342,028 370,000 316,122
Professional Fees (Evmark)398,000 398,000 370,000 370,000
Total Expenditures 398,000 398,000 370,000 370,000
Net Surplus (Deficit)-$ (55,972)$ -$ (53,878)$
Beginning Fund Balance (61,031) (117,003)
Ending Fund Balance (117,003)$ (170,881)$
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 November 30, 2013
FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Bud e YTD
Amended Actual Adopted Actual
Intergovernmental/Entitlement 1,490,500$ 1,503,612$ 1,540,000$ $ 1,061,499
Funds Reallocated from Prior Years 65,693 - 33,100 -
Program Income 140,000 - 352,000 11,249
Miscellaneous - 17,793 - 125
Total Revenues 1,696,193 1,521,405 1,925,100 1,072,873
CDBG Administration/Planning 232,382 - 195,522 235,870
Development Activities 432,000 1,928,694 612,500 181,186
Capital Projects 255,000 - 335,800 361,248
Transfers to General Fund 776,811 2,711 781,278 596,728
Total Expenditures 1,696,193 1,931,405 1,925,100 1,375,032
Net Surplus (Deficit)-$ (410,000)$ -$ (302,159)$
Beginning Fund Balance 422,799 12,799
Ending Fund Balance 12,799$ (289,360)$
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 November 30, 2013
FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Bud e YTD
Amended Actual Adopted Actual
Intergovernmental Revenue -$ 138,409$ -$ 205,825$
Program Income 9,000 - 9,000 72,391
Interest Income - 15,450 - 120
Total Revenues 9,000 153,859 9,000 278,336
Program Expenses 20,000 11,126 20,000 113,858
Total Expenditures 20,000 11,126 20,000 113,858
Net Surplus (Deficit) (11,000)$ 142,733$ (11,000)$ 164,478$
Beginning Fund Balance 2,002,080 2,144,813
Ending Fund Balance 2,144,813$ 2,309,291$
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 November 30, 2013
FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Bud et YTD
Amended Actual Adopted Actual
Hotel Tax 1,600,000$ 1,533,128$ 1,600,000$ 1,188,037$
Amusement Tax 300,000 297,000 300,000 218,614
Howard-Ridge Loan Repayment 48,500 48,500 48,500 44,458
Grants - - - 999,000
Miscellaneous - 1,797 - 396
Investment Income 8,000 412 800 126
Total Revenues 1,956,500 1,880,837 1,949,300 2,450,631
Economic Development Activities 1,802,825 1,452,583 1,830,209 843,530
Capital Projects 160,000 - 3,500 4,600
Transfer to Debt Service 12,752 12,752 13,771 12,623
Transfer to Insurance 75,334 - 67,416 61,798
Transfers to General Fund 452,707 452,707 452,707 414,981
Total Expenditures 2,503,618 1,918,042 2,367,603 1,337,532
Net Surplus (Deficit)(547,118)$ (37,205)$ (418,303)$ 1,113,099$
Beginning Fund Balance 2,187,609 2,150,404
Ending Fund Balance 2,150,404$ 3,263,503$
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 November 30, 2013
FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Bud e 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 November 30, 2013
FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Bud et YTD
Amended Actual Adopted Actual
Intergovernmental /Entitlement 500,000$ 683,538$ 797,400$ 820,002$
Interest Income - 6,976 - -
Program Income 10,000 - - 25,102
Total Revenues 510,000 690,514 797,400 845,104
Home Administration/Planning - - 4,000 865
Develo ment Activities 604,000 104,757 765,000 668,154
Transfers to General Fund 59,958 - 28,400 60,225
Total Expenditures 663,958 104,757 797,400 729,244
Net Surplus (Deficit) (153,958)$ 585,757$ -$ 115,860$
Beginning Fund Balance 2,720,618 3,306,375
Ending Fund Balance 3,306,375$ 3,422,235$
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 November 30, 2013
FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Bud e YTD
Amended Actual Adopted Actual
Developer Contributions 125,000 - 155,000 270,000
Rehab Repayments - - - 24,547
Interest Income 125 748 228 117
Miscellaneous - 61,601 - -
Total Revenues 125,125 62,349 155,228 294,664
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 21,991
Miscellaneous 40,000 - 46,000 15,000
Total Expenditures 230,590 84,740 297,790 57,179
Net Surplus (Deficit)(105,465)$ (22,391)$ (142,562)$ 237,485$
Beginning Fund Balance 2,258,517 2,236,126
Ending Fund Balance 2,236,126$ 2,473,611$
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 November 30, 2013
FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Bud et YTD
Amended Actual Adopted Actual
Net Property Tax Increment 5,073,000$ 4,594,537$ 4,600,000$ 4,472,255$
Interest Income 25,000 17,754 25,000 12,149
Total Revenue 5,098,000 4,612,291 4,625,000 4,484,404
Series 1997 Principal
refunded b 1999 & 2008D 405,000 405,000 425,000 -
Series 1997 Interest
refunded b 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 88,247
Capital Improvements 2,536,000 82,593 2,886,000 1,490,619
Contractual Services 35,000 - 145,000 15,177
Transfer to Parking Fund (Sherman) 3,876,726 3,876,726 3,631,350 3,328,738
Transfer to General Fund 325,000 325,000 331,000 303,417
Total Expenditures 8,578,376 5,515,335 8,746,726 5,265,386
Net Surplus (Deficit) (3,480,376)$ (903,044)$ (4,121,726)$ (780,982)$
Beginning Fund Balance 8,194,348 7,291,304
Ending Fund Balance 7,291,304$ 6,510,322$
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 November 30, 2013
FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Bud et YTD
Amended Actual Adopted Actual
Net Property Taxes 428,756$ 408,107$ 448,875$ 426,281$
Interest Income - 9 - 586
Total Revenue 428,756 408,116 448,875 426,867
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$ 382,489$
Beginning Fund Balance 448,169 433,054
Ending Fund Balance 433,054$ 815,543$
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 November 30, 2013
FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Bud e 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 12,902
Total Revenue 1,078,000 1,127,062 1,110,000 1,119,516
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
Sur lus Distribution 1,300,000 1,023,923 1,000,000 1,000,000
Ca ital Pro ects 1,500,000 2,170 1,400,000 150,000
Other Expenses - - 500,000 9,916
Operating Transfer to General Fund 141,600 141,600 144,400 132,367
Total Expenditures 3,656,203 1,882,296 3,765,011 1,330,089
Net Surplus (Deficit)(2,578,203)$ (755,234)$ (2,655,011)$ (210,573)$
Beginning Fund Balance 5,000,873 4,245,639
Ending Fund Balance 4,245,639$ 4,035,066$
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 November 30, 2013
FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Bud et 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 - 459
Capital Improvement Projects 580,000 - 580,000 422,675
Operating Transfer to General Fund 28,920 28,920 29,500 27,042
Total Expenditures 608,920 29,590 609,500 450,176
Net Surplus (Deficit)(138,420)$ 419,022$ (144,400)$ 30,594$
Beginning Fund Balance (114,083) 304,939
Ending Fund Balance 304,939$ 335,533$
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 November 30, 2013
FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Bud et YTD
Amended Actual Adopted Actual
Net Propert Tax- Current 11,863,898$ 12,184,177$ 11,798,019$ 11,827,656$
Bond Proceeds/Premium/ Discounts - 7,618,809 - 24,159,490
Transfer from Other Funds - IMRF 755,846 755,846 783,004 700,336
Miscellaneous Revenue - 18,435 - 33,510
Interest Income 1,500 3,645 1,500 5,320
Transfer from Sewer Fund - - 190,210 174,359
Transfer from Special Assessment Fund 317,660 317,660 317,660 291,188
Total Revenue 12,938,904 20,898,572 13,090,393 37,191,859
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 9,325,000
Series 2004- Interest 506,250 525,850 478,400 246,025
Series 2004 B- Principal 1,630,000 1,630,000 595,000 2,235,000
Series 2004 B- Interest 195,640 195,638 130,439 65,219
Series 2005- Principal 730,000 750,000 1,095,000 12,265,000
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 Mana ement and Support 5,000 23,744 5,000 -
Bond Issuance Costs 60,000 - 60,000 143,063
Net of Transfers - 3,946,173 - -
Fiscal A ent Fees 8,000 74,016 10,000 61,025
Total Expenditures 13,122,403 20,631,444 13,824,528 26,793,548
Net Surplus (Deficit)(183,499)$ 267,128$ (734,135)$ 10,398,311$
Beginning Fund Balance 2,629,020 2,896,148
Ending Fund Balance 2,896,148$ 13,294,459$
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 November 30, 2013
FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Bud et YTD
Amended Actual Adopted Actual
Net Property Tax Increment 862,000$ 752,477$ 500,000$ 464,605$
Interest Income 400 164 400 342
Bond Proceeds - 48,812 - -
Miscellaneous - 14,837 - 30,903
Total Revenue 862,400 816,290 500,400 495,850
Economic Dev. Pro ects 300,000 692,633 - -
Debt Service - Interest - - - 544
Ca ital Im rovements 900,000 - 800,000 214,829
Develo er A reement Pa ments 668,836 - 610,000 510,148
Re a ments to Econ. Dev. Fund 48,500 48,500 48,500 44,458
Transfers to General Fund 120,400 120,400 120,400 110,367
Total Expenditures 2,037,736 861,533 1,578,900 880,346
Net Surplus (Deficit)(1,175,336)$ (45,243)$ (1,078,500)$ (384,496)$
Beginning Fund Balance 1,100,753 1,055,510
Ending Fund Balance 1,055,510$ 671,014$
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 November 30, 2013
FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Bud et YTD
Amended Actual Adopted Actual
Net Property Tax Increment 605,000$ 26,572$ 300,000$ 51,144$
Bond Proceeds 2,270,000 600,000 3,400,000 -
Interest Income 1,000 713 1,000 159
Total Revenue 2,876,000 627,285 3,701,000 51,303
Economic Development Projects 1,200,000 1,190,031 650,000 -
Other Charges 490,000 - 1,600,000 135,353
Debt Service - Interest - - 40,000 6,691
Transfers to General Fund 60,000 60,000 60,000 55,000
Capital Projects 2,270,000 - 1,285,000 179,000
Total Expenditures 4,020,000 1,250,031 3,635,000 376,044
Net Surplus (Deficit)(1,144,000)$ (622,746)$ 66,000$ (324,741)$
Beginning Fund Balance 1,495,593 872,847
Ending Fund Balance 872,847$ 548,106$
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 November 30, 2013
FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Bud et 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 November 30, 2013
FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Bud et 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 17,962
Total Revenue 9,619,200 5,982,785 10,534,988 9,102,185
Capital Outlay (includes prior year
rollovers)14,175,358 7,852,534 10,794,172 5,102,500
Interfund Transfers Out 475,000 475,000 475,000 435,417
Total Expenditures 14,650,358 8,327,534 11,269,172 5,537,917
Net Surplus (Deficit)(5,031,158)$ (2,344,749)$ (734,184)$ 3,564,268$
Beginning Fund Balance 5,746,660 3,401,911
Ending Fund Balance 3,401,911$ 6,966,179$
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 November 30, 2013
FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Bud et YTD
Amended Actual Adopted Actual
Special Assessments Collected 300,000$ 292,947$ 300,000$ 159,623$
Bond Proceeds - - 250,000 241,906
Investment Income 10,000 5,532 10,000 1,911
Total Revenue 310,000 298,479 560,000 403,440
Transfer to Debt Service Fund 317,660 317,660 317,660 291,188
Capital Outlay 1,155,000 1,020,393 500,000 31,790
Total Expenditures 1,472,660 1,338,053 817,660 322,978
Net Surplus (Deficit)(1,162,660)$ (1,039,574)$ (257,660)$ 80,462$
Beginning Fund Balance 2,944,889 1,905,315
Ending Fund Balance 1,905,315$ 1,985,777$
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 November 30, 2013
FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Bud et YTD
Amended Actual Adopted Actual
Parking Lots & Meters Operations 2,870,000$ 3,066,676$ 3,070,000$ 3,267,962$
Church Street Garage Operations 767,092 557,258 716,348 489,833
Maple Avenue Garage Operations 1,151,800 1,142,999 1,204,200 944,978
Sherman Avenue Garage Operations 1,356,275 1,460,927 1,417,275 7,199,839
Washington National TIF Interfund Transfers-In 3,876,726 4,301,726 3,631,350 3,328,738
Interest Income 15,070 2,222 15,070 7,630
Miscellaneous Revenue 11,400 23,696 11,400 23,142
Reserve for Future Repairs (Contra Depreciation) 2,034,004 - 2,034,004 -
Total Revenue 12,082,367 10,555,504 12,099,647 15,262,122
7005 - Parking System Administration 655,747 1,262,781 784,607 573,464
7015 - Parking Lots and Meters 1,584,510 715,018 829,052 583,230
7025 - Church Street Self Park 608,255 395,831 607,955 369,529
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 7,343,111
7037 - Maple Avenue Garage 1,736,960 1,823,122 1,611,920 763,787
7039 - Parking Debt - 4,950 27,461 2,377
Transfer to Insurance Fund 503,877 503,878 490,236 449,383
Transfer to General Fund 644,242 644,242 644,242 590,555
Transfer to Fleet 21,991 21,992 21,991 20,159
Transfer to Equipment Replacement 30,000 30,000 30,000 27,500
Capital Outlay 120,000 - - -
Capital Improvements 3,400,000 367,293 3,455,000 1,189,444
Total Expenditures 15,251,140 8,941,601 14,423,984 11,933,164
Net Surplus (Deficit)(3,168,773)$ 1,613,903$ (2,324,337)$ 3,328,958$
Further Operating Expense Breakdown:
7015 Parkin Meter Activities 762,846 715,018 792,400 583,230
7015 Parking Meter Depreciation 36,652 - 36,652 -
SUBTOTAL 799,498 715,018 829,052 583,230
7025- Church Gara e Activities 494,156 395,831 428,027 369,529
7025- Church Garage Depreciation 179,928 - 179,928 -
SUBTOTAL 674,084 395,831 607,955 369,529
7036 Sherman Gara e Activities 1,199,756 250,632 1,172,020 6,932,436
7036 Debt Service Pa ments 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 7,343,111
7037 Maple Gara e Activities 1,013,991 1,823,122 945,722 763,787
7037 Debt Service Pa ments - - - -
7037 Reserve (Depreciation)666,198 - 666,198 -
SUBTOTAL 1,680,189 1,823,122 1,611,920 763,787
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$ 17,747,258$
City of Evanston
Parking Fund
As of November 30, 2013
FY 2012 FY 2012 FY 2013 FY 2013
Bud et udited Bud et YTD
mended ctual do ted ctual
Evanston 5,600,000$ 6,248,166$ 5,684,000$ 5,534,546$
Skokie 2,800,000 2,989,109 2,856,000 2,541,421
Northwest Commission 4,414,000 5,033,996 4,517,000 4,480,487
Cross Connection Control Fees 91,000 98,805 100,500 94,470
Investment Earnings 2,500 15,025 2,500 18,166
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 79,230
Fees and Outside Work 80,000 228,158 80,000 158,696
Grants 262,500 396,183 - -
Insurance Reimbursements 420,000 - - -
Phosphate Sales 60,000 49,754 66,000 49,202
Property Sales and Rentals 203,057 200,953 213,300 235,936
Misc Revenue - 5,387 - 162,750
Total Revenue 18,768,057 15,376,995 16,929,300 15,398,683
General Support 832,838 2,246,870 990,583 753,390
Pumping 2,368,467 2,273,827 2,333,247 1,886,856
Filtration 2,563,022 3,010,826 2,635,539 2,076,206
Distribution 1,464,106 1,204,898 1,424,324 1,173,947
Meter Maintenance 313,840 251,472 309,163 222,929
Other Operating Expenses 285,530 227,933 478,592 304,455
Debt Service 944,157 199,885 864,233 480,452
Debt Service - IEPA Loan 3382 67,506 - 67,506 67,505
Capital Outlay 162,500 52,263 248,500 207,604
Capital Improvements 7,837,000 235,197 7,435,000 4,270,882
Interfund Transfers Out - General Fund 3,356,300 3,356,300 3,356,300 3,076,608
Interfund Transfers Out - Insurance Fund 468,492 468,493 468,492 429,451
Total Expense 20,663,758 13,527,964 20,611,479 14,950,285
Net Surplus (Deficit)(1,895,701)$ 1,849,031$ (3,682,179)$ 448,398$
Beginning Unrestricted Fund Balance 8,246,988 9,192,655
Reclassification to Fund Balance from Capital Assets (903,364)
Ending Unrestricted Fund Balance 9,192,655$ 9,641,053$
City of Evanston
Water Fund
As of November 30, 2013
FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Bud et YTD
Amended Actual Adopted Actual
Operations 12,908,000$ 14,015,561$ 12,908,000$ 12,517,099$
Debt Proceeds 5,000,000 4,103,034 4,000,000 2,300,530
Debt Proceeds - 2012 IEPA Loan 4,000,000 - 3,100,000 2,523,969
Investment Earnings 1,000 2,962 1,000 4,059
Miscellaneous 91,236 - 18,865 -
Total Revenue 22,000,236 18,121,557 20,027,865 17,345,657
Sewer Operations 1,869,650 5,113,284 2,134,549 1,826,080
Other Operating Expenses 48,100 48,098 43,300 23,100
Interfund Transfers Out - General Fund 142,200 142,200 142,200 130,350
Interfund Transfers Out - Insurance Fund 269,988 269,988 269,988 247,489
Transfer to Debt Service - - 190,211 174,359
Capital Outlay 18,000 - 20,600 9,204
Capital Improvement Account 4,753,000 50,243 4,100,000 4,027,849
Debt Service 14,360,205 2,447,913 11,542,740 9,300,494
Total Expenses 21,461,143 8,071,726 18,443,588 15,738,925
Net Surplus (Deficit) 539,093$ 10,049,831$ 1,584,277$ 1,606,732$
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$ 5,806,310$
City of Evanston
Sewer Fund
As of November 30, 2013
FY 2012 FY 2012 FY 2013 FY 2013
Bud et udited Bud et YTD
mended ctual do ted ctual
Transfer from General Fund 1,245,967$ 1,245,967$ 1,245,967$ 1,142,136$
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 3,011,500
Sanitation Service Charge Penalty 30,000 52,865 30,000 33,724
Special Pickup Fees 100,000 57,298 100,000 73,939
State Recycling Grant - 19,349 - -
Trash Cart Sales 15,000 32,247 15,000 27,417
Investment Income - 78 - 20
Yard Waste Fees 350,000 191,057 350,000 224,483
Total Revenue 5,010,000 4,735,564 5,010,000 4,687,729
Refuse Collection & Disposal 3,077,218 2,885,439 3,259,574 2,614,191
Residential Rec clin Collection 1,360,393 1,114,327 1,254,398 1,063,284
Yard Waste Collection 750,250 611,971 750,250 557,049
Total Expense 5,187,861 4,611,737 5,264,222 4,234,524
Net Surplus (Deficit)(177,861)$ 123,827$ (254,222)$ 453,205
Beginning Unrestricted Fund Balance (1,571,711) (1,447,884)
Ending Unrestricted Fund Balance (1,447,884)$ (994,679)
City of Evanston
Solid Waste
As of November 30, 2013
FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Bud et YTD
Amended Actual Adopted Actual
General Fund 2,457,356$ 2,457,356$ 2,507,356$ 2,298,412$
Library Fund 2,381 2,381 2,381 2,183
Parking Fund 21,992 21,992 21,992 20,159
Water Fund 122,751 122,751 122,751 112,522
Sewer Fund 177,729 475,800 177,729 162,918
Solid Waste Fund 298,071 - 298,071 273,232
Sale of Surplus Property 75,000 472 - -
Damage to City Property 24,789 - 24,789 -
Miscellaneous Revenue 20,000 48,014 10,000 734
Interest Income 4,165 409 1,000 45,615
Total Revenues 3,204,234 3,129,175 3,166,069 2,915,775
General Support 284,571 237,447 292,007 230,404
Major Maintenance 3,211,873 3,097,799 3,217,058 2,799,592
Transfer to Equipment Repl. Fund 2,222,069 7,858,900 - -
Total Expenditures 5,718,513 11,194,146 3,509,065 3,029,996
Net Surplus (Deficit)(2,514,279)$ (8,064,971)$ (342,996)$ (114,221)$
Beginning Fund Balance 1,639,611 (107,097)
Reclassification from Fund Balance to Capital Assets 6,318,263
Ending Fund Balance (107,097)$ (221,318)$
City of Evanston
Fleet Maintenance Fund
As of November 30, 2013
FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Bud et YTD
Amended Actual Adopted Actual
General Fund 1,742,590$ 1,742,590$ 1,242,590$ 1,139,041$
Library Fund 1,700 1,700 1,700 1,558
Parking Fund 30,000 30,000 30,000 27,500
Water Fund 72,275 - - -
Sewer Fund 127,650 - - -
Solid Waste Fund 177,131 177,131 177,131 162,370
Miscellaneous Revenue - 10,904 - -
Capital Contribution - 21,994 - -
Sale of Surplus Property 210,217 304,108 210,217 106,275
Transfer from Fleet Fund 2,222,069 7,858,900 - -
Total Revenues 4,583,632 10,147,327 1,661,638 1,436,744
Capital Outlay 3,500,000 1,440,911 2,400,000 891,145
Capital Leases 50,000 34,349 50,000 42,686
Total Expenditures 3,550,000 1,475,260 2,450,000 933,831
Net Surplus (Deficit)1,033,632$ 8,672,067$ (788,362)$ 502,913$
Beginning Fund Balance -$ 1,500,482$
Reclassification from Fund Balance to
Capital Assets (7,171,585)$
Ending Fund Balance 1,500,482$ 2,003,395$
City of Evanston
Equipment Replacement Fund
As of November 30, 2013
FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Bud et YTD
Amended Actual Adopted Actual
General Admin Contribution- General $ 121,207 121,207$ 121,204$ 111,104$
General Admin Contribution- E911 930 930 930 853
General Admin Contribution- CDBG 930 930 930 853
General Admin Contribution- E.D. 930 930 930 853
General Admin Contribution- Parking 17,032 17,032 17,032 15,613
General Admin Contribution- Water Fund 24,962 24,962 24,962 22,882
General Admin Contribution- Sewer Fund 14,385 14,385 14,385 13,186
Liability/Property Contribution- General 909,150 909,150 909,150 833,388
Liability/Property Contribution- E911 6,972 6,972 6,972 6,391
Liability/Property Contribution- CDBG 6,972 6,972 6,972 6,391
Liability/Property Contribution- E.D. 6,972 6,972 6,972 6,391
Liability/Property Contribution- Parking 127,731 127,731 127,731 117,087
Liability/Property Contribution- Water Fund 187,209 187,209 187,209 171,608
Liability/Property Contribution- Sewer Fund 107,887 107,887 107,887 98,896
Workers' Comp Contribution- General 1,244,860 1,244,860 1,244,860 1,141,122
Workers' Comp Contribution- Library Fund 5,898 5,898 5,898 5,407
Workers' Comp Contribution- E911 9,546 9,546 9,546 8,750
Workers' Comp Contribution- CDBG 9,546 9,546 9,546 8,750
Workers' Comp Contribution- E.D. 9,546 9,546 9,546 8,750
Workers' Comp Contribution- Parking 174,886 174,886 174,886 160,312
Workers' Comp Contribution- Water Fund 256,322 256,322 256,322 234,962
Workers' Comp Contribution- Sewer Fund 147,716 147,716 147,716 135,406
Subrogation Proceeds 83,300 121,394 83,300 150,793
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 3,279,960
Health Insurance Chargebacks- General 7,602,935 7,602,935 8,232,350 7,574,333
Health Insurance Chargebacks - Library 308,920 308,920 318,681 292,125
Health Insurance Chargebacks - NSP2 15,635 15,635 16,390 15,024
Health Insurance Chargebacks- E911 77,647 77,647 81,545 74,750
Health Insurance Chargebacks- CDBG 10,780 10,780 12,586 11,537
Health Insurance Chargebacks- E.D. Fund 57,886 57,886 56,081 45,804
Health Insurance Chargebacks- Parking 184,229 184,229 170,588 156,372
Health Insurance Chargebacks- Water 561,211 561,211 596,392 546,692
Health Insurance Chargebacks- Sewer 140,199 140,200 168,030 154,027
Health Insurance Chargebacks - Solid Waste 158,577 158,577 114,220 104,702
Health Insurance Chargebacks- Fleet 196,271 196,271 183,414 168,130
Retiree Health Insurance Contributions 1,903,503 1,599,166 1,684,894 1,475,983
Employee Health Insurance Contributions 1,209,056 1,357,679 1,760,276 1,363,499
One Time IPBC Distribution 200,000 200,000 300,000 275,000
Health & Life insurance - Subtotal 12,626,849 12,471,136 13,695,447 12,257,978
Total Revenues 16,143,385 16,184,589 17,211,983 15,537,938
City of Evanston
Insurance Fund
As of November 30, 2013
FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Bud et YTD
Amended Actual Adopted Actual
City of Evanston
Insurance Fund
As of November 30, 2013
General Administration & Su ort 354,104 377,089 294,093 299,902
Auditing - - 25,000 -
Liability/Property Insurance Premiums 470,000 417,853 470,000 455,514
Liability Legal Fees 350,000 723,847 350,000 446,406
Liability Settlement Payments 400,000 1,065,006 400,000 466,028
Transfer - to ERI Debt Service - 7,709 8,325 7,631
Workers' Comp Insurance Premiums 114,400 108,284 114,400 111,111
Workers' Comp Legal Fees 60,000 56,776 80,500 36,539
Workers' Comp Medical Payments 850,000 510,510 800,000 457,095
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 - 40,800
Workers' Comp & Liability - Subtotal 3,583,504 4,393,059 3,787,318 3,191,556
General Administration & Support 98,878 8,951 94,093 77,356
Health Insurance Premiums 13,005,609 12,983,241 13,458,615 12,053,177
Health Insurance Opt Out Payments 78,000 51,065 84,000 42,585
Health & Life Insurance - Subtotal 13,182,487 13,043,257 13,636,708 12,173,118
Total Expenditures 16,765,991 17,436,316 17,424,026 15,364,674
Net Surplus (Deficit)(622,605)$ (1,251,727)$ (212,043)$ 173,264$
Beginning Unrestricted Fund Balance (6,124,772) (7,376,499)
Ending Unrestricted Fund Balance (7,376,499)$ (7,203,235)$
FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Bud et YTD
Amended Actual Adopted Actual
Property Taxes 6,119,393$ 6,188,393$ 6,061,575$ 6,031,312$
Personal Property Repl Tax 282,000 282,000 280,000 278,483
Interest on Investment 600,000 865,981 800,000 1,379,862
Participant Contributions 900,000 884,170 922,500 869,178
Unrealized Gain - 2,666,737 - 134
Miscellaneous - 184 - 150
Total Revenue 7,901,393 10,887,465 8,064,075 8,559,119
Administrative Expenses 154,000 86,384 154,000 249,755
Le al Fees 50,000 - 50,000 -
Retiree Pensions 4,700,000 4,771,574 4,841,000 4,450,415
Widows' Pensions 1,070,000 1,068,600 1,090,000 967,452
Disabilit Pensions 1,060,000 1,270,314 1,350,000 1,199,387
QUILDRO 75,000 79,832 75,000 82,830
Reserve for Future Payments - - - -
Total Expenditures 7,109,000 7,276,704 7,560,000 6,949,839
e urp us e c 792,393$ 3,610,761$ 504,075$ 1,609,280$
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$ 60,073,196$
City of Evanston
Fire Pension Fund
As of November 30, 2013
FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Bud et YTD
Amended Actual Adopted Actual
Property Taxes 8,196,751$ 8,232,316$ 8,069,325$ 8,053,549$
Personal Property Repl Tax 325,000 325,000 325,000 278,483
Interest Income 1,600,000 2,839,127 2,625,000 2,980,736
Participant Contributions 1,385,000 1,654,851 1,383,750 1,592,184
Miscellaneous - 125 - -
Unrealized Gain / (Loss) - 3,861,111 - -
Total Revenue 11,506,751 16,912,530 12,403,075 12,904,952
Administrative Ex enses 186,000 55,143 250,000 257,822
Retiree Pensions 7,250,000 7,303,390 7,500,769 7,134,432
Widow Pensions 818,000 868,955 868,000 783,317
Disabilit Pensions 625,000 653,322 700,000 609,733
Se aration Refunds - 116,538 150,000 109,252
QUILDRO 12,000 17,886 18,000 19,328
Reserve for Future Payments - - - -
Total Expenditures 8,891,000 9,015,234 9,486,769 8,913,884
e urp us e c 2,615,751$ 7,897,296$ 2,916,306$ 3,991,068$
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$ 84,581,029$
City of Evanston
Police Pension Fund
As of November 30, 2013
FY 2012 FY 2012 FY 2013 FY 2013
Budget Audited Bud et YTD
Amended Actual Adopted Actual
Revenue By Source
Allocation - Property Taxes 4,253,214$ 4,098,606$ 4,253,214$ 4,153,552$
Library Fines & Fees 150,000 154,036 185,000 142,354
Library Material Replacement 12,500 12,495 12,500 12,054
Copy Machine Charges 20,000 20,131 20,000 17,933
Meeting Room Fees 10,000 8,986 10,000 10,021
Non-resident Cards 2,460 989 1,690 1,565
North Branch Rental Income 47,325 58,606 59,660 55,180
State Per Capita Grant 75,900 76,385 76,300 98,277
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 42,018
Fund for Excellence - - 245,000 62,136
Miscellaneous - 78,345 - 1,200
Transfer from Endowment - - 131,250 131,250
Total Revenues 4,649,599 5,798,464 5,104,814 4,727,540
Expenditures
Youth Services 800,390 839,808 891,720 797,989
Adult Services 1,579,231 1,561,163 1,535,224 1,324,005
Circulation 589,769 620,389 612,892 540,155
Neighborhood Services 203,336 196,551 360,757 285,009
Technical Services 473,306 485,545 503,433 380,082
Maintenance 491,375 484,127 507,517 541,937
Administration 512,192 509,785 669,377 596,855
Library Grants - - - 19,134
Total Expenditures 4,649,599 4,697,368 5,080,920 4,485,166
Net Surplus (Deficit)-$ 1,101,096$ 23,894$ 242,374$
Beginning Fund Balance - 1,101,096
Ending Fund Balance 1,101,096 1,343,470
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 November 30, 2013
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$ 19,261,130$
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$ 20,295,702$
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$ 9,693,515$
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$ 10,365,174$
$-
$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