HomeMy WebLinkAbout2013.01 January 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: January 2013 Monthly Financial Report
Date: March 8, 2013
Please find attached the unaudited financial statements as of January 31, 2013, which
represents the first month of the 2013 Fiscal Year. A summary by fund for total
revenues, expenditures/expenses, fund balances, and cash balances is as follows:
YTD YTD YTD 1/31/2013 1/31/2013
1/31/2013 1/31/2013 1/31/2013 Unreserved Cash
Fund Name Fund # Revenue Expenses Net Fund Balance Balance*
General 100 5,208,346$ 5,842,702$ (634,356)$ 17,412,530$ 6,624,063
Library 185 59,481 302,765 (243,284) 86,375 115,311
HPRP 190 - - - -
Neighborhood Stabilization 195 1,000 26,618 (25,618) 61,374 63,996
Motor Fuel 200 160,056 69,417 90,639 1,095,819 1,252,404
Emergency 911 205 78,476 56,433 22,043 1,303,037 1,158,784
SSA#4 210 213 - 213 (97,346) (126,223)
CDBG 215 142,292 78,977 63,315 843,911 57,790
CDBG Loan 220 3,520 9,000 (5,480) 2,098,735 115,990
Economic Development 225 393,054 91,225 301,829 2,073,135 1,863,760
Neighborhood Improvement 235 - - - 109,915 109,915
Home 240 54,329 3,580 50,749 2,863,775 3,714
Affordable Housing 250 717 1,999 (1,282) 2,232,412 497,670
Washington National TIF 300 4,413 330,196 (325,783) 7,115,763 6,534,373
SSA#5 305 943 - 943 459,073 405,417
SW II TIF (Howard Hartrey) 310 1,228 12,033 (10,805) 4,236,335 4,234,835
Southwest TIF 315 - 2,458 (2,458) 310,279 302,481
Debt Service 320 141,416 337,313 (195,897) 2,741,740 1,180,561
Howard Ridge TIF 330 1,814 14,924 (13,110) 732,015 751,532
West Evanston TIF 335 22 5,000 (4,978) 337,685 862,978
Dempster-Dodge TIF 340 - - - -
Capital Improvement 415 2,119 77,871 (75,752) 4,666,674 5,336,218
Special Assessment 420 66,352 26,472 39,880 1,945,125 1,945,195
Parking 505 682,309 479,793 202,516 15,168,945 14,721,134
Water 510-513 1,115,594 964,598 150,996 9,074,010 9,950,871
Sewer 515 1,193,404 187,282 1,006,122 5,147,642 3,774,675
Solid Waste 520 420,215 90,622 329,593 (1,150,142) (1,448,122)
Fleet 600 268,264 145,136 123,128 39,292 (464,198)
Equipment Replacement 601 156,785 - 156,785 745,613 745,400
Insurance 605 1,337,628 1,934,891 (597,263) (7,947,396) (731,292)
Total** 11,493,990$ 11,091,305$ 402,685$ 73,706,325$ 59,839,232$
*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
Beginning in 2013 the General Fund balance calculation includes both the undesignated
and designated (IMRF and Compensated absence reserve of $5.4 million) fund
balances.
Included above are the ending balances as of January 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. There is typically a one to
three month delay in collection of income tax, sales tax, use tax and
telecommunications tax.
Since this financial report is for the first month of the fiscal year, many of the year-to-
date tax revenues are estimated due to normal delays between the liability month (when
the tax becomes obligated to us) and the month of collection. There is typically a one to
three month delay in collection for income tax, sales tax, use tax and
telecommunications tax.
Through January 31, 2013, the Special Service Area (SSA) #4 Fund is showing a
negative fund balance of $97,346 and a negative cash balance of $126,223.
Through January 31, 2013, the Solid Waste Fund is showing a negative fund balance of
$1,150,142 and a negative cash balance of $1,448,122.
Through January 31, 2013, there is a negative cash balance of $464,198 in the Fleet
Fund.
Through January 31, 2013, the Insurance Fund is showing a negative fund balance of
$7,947,396 and a negative cash balance of $731,292. The negative cash balance in
the fund is largely attributable to workers’ compensation payouts and a one-time annual
insurance premium payment of $544,290, which occurred in January. Monthly
Departmental Insurance Fund contributions made throughout the year should offset the
annual premium payment. Staff will continue to monitor workers’ compensation awards
in the future.
If there are any questions on the attached report, please contact me by phone at (847)
859-7816 or by email: lgergits@cityofevanston.org.
Detailed fund summary reports can be found at the following link:
http://www.cityofevanston.org/city-budget/financial-reports/
CERTIFICATION OF ATTACHED FINANCIAL REPORTS
As required per Illinois Statute 65 ILCS 5/3.1-35-45 I, Martin Lyons, Treasurer of the
City of Evanston, hereby affirm that I have reviewed the January 31, 2013 year-to-date
2
financial information and reports which to the best of my knowledge appear accurate
and complete.
3
Revenues Budget Actual
% of
Budget Budget Actual
% of
Budget Budget Actual
% of
Budget Budget Actual
% of
Budget Budget Actual
% of
Budget
Property Tax 12,481,386$ 6,890$ 0.1% -$ -$ -$ -$ -$ -$ -$ -$
Sales Tax 15,152,800 1,150,000 7.6% - - - - - - - -
State Income Tax 6,322,645 471,000 7.4% - - - - - - - -
Utility Tax 8,514,306 631,000 7.4% - - - - - - - -
Real Estate Transfer Tax 2,146,300 122,065 5.7% - - - - - - - -
Liquor Tax 2,350,000 155,207 6.6% - - - - - - - -
Other Taxes 5,961,146 287,574 4.8% - - - - - - - -
Licenses, Permits, Fees 9,419,640 1,080,942 11.5% - - - - - - - -
Charges for Services 7,904,198 229,916 2.9% 6,434,293 379,696 5.9% 13,157,500 1,105,765 8.4% 12,908,000 1,193,398 9.2% 3,624,033 313,503 8.7%
Intergovernmental Revenues 786,798 153,679 19.5% - - - - - - 140,000 2,881 2.1%
Interfund Transfers 7,693,367 636,877 8.3% 3,631,350 302,613 8.3% - - - - 1,245,967 103,831 8.3%
Other Non-Tax Revenue 5,790,465 283,196 4.9% 2,034,004 - 0.0% 3,771,800 9,829 0.3% 7,119,865 6 0.0% - -
Total Revenues 84,523,051$ 5,208,346$ 6.2% 12,099,647$ 682,309$ 5.6% 16,929,300$ 1,115,594$ 6.6% 20,027,865$ 1,193,404$ 6.0% 5,010,000$ 420,215$ 8.4%
Expenditures
Legislative 635,096$ 49,596$ 7.8% -$ -$ -$ -$ -$ -$ -$ -$
City Administration 1,873,088 114,869 6.1% - - - - - - - -
Law Department 989,154 63,686 6.4% - - - - - - - -
Administrative Services Department 8,776,493 511,007 5.8% - - - - - - - -
Community and Econ. Development 2,721,262 198,565 7.3% - - - - - - - -
Police Department 25,552,038 1,916,971 7.5% - - - - - - - -
Fire & Life Safety Services 13,741,148 1,145,152 8.3% - - - - - - - -
Health Department 2,633,716 147,116 5.6% - - - - - - - -
Public Works - Operating 9,660,554 672,686 7.0% 10,968,984 479,793 4.4% - - - - 5,264,222 90,622 1.7%
Public Works - Capital Outlay - - 3,455,000 - 0.0% - - - - - -
Parks, Recreation & Comm. Services 17,937,873 1,023,054 5.7% - - - - - - - -
Utilities - Operating - - - - 12,927,979 964,598 7.5% 14,322,988 187,282 1.3% - -
Utilities - Capital Outlay - - - - 7,683,500 - 0.0% 4,120,600 - 0.0% - -
Total Expenditures 84,520,422$ 5,842,702$ 6.9% 14,423,984$ 479,793$ 3.3% 20,611,479$ 964,598$ 4.7% 18,443,588$ 187,282$ 1.0% 5,264,222$ 90,622$ 1.7%
As of January 31, 2013
City of Evanston
Report of Budget-to-Actual Revenues and Expenditures
Parking Fund Water Fund Solid Waste FundSewer FundGeneral Fund
(Target is 8.3% of FY 2013 Budget)
4
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Tax - Property 12,296,386$ 12,420,307$ 12,481,386$ 6,890$
Tax - State Use 1,091,215 1,073,739 1,176,879 81,000
Tax - Sales Tax - Basic 9,209,455 8,761,641 9,291,000 700,000
Tax - Sales Tax - Home Rule 5,997,020 5,561,629 5,861,800 450,000
Tax - Auto Rental 36,445 41,405 40,000 3,525
Tax - Athletic Contest 700,000 740,795 760,000 -
Tax - State Income 5,853,839 6,476,173 6,322,645 471,000
Tax - Electric Utility 3,069,806 3,001,783 3,069,806 224,000
Tax - Natural Gas Utility 1,583,000 899,358 1,400,000 75,000
Tax - Natural Gas Use - Home Rule 869,000 676,312 800,000 67,000
Tax - Cigarette 485,000 205,249 485,000 -
Tax - Evanston Motor Fuel 761,587 629,128 707,667 41,589
Tax - Liquor 2,070,063 2,262,396 2,350,000 155,207
Tax - Parking 2,160,000 2,352,581 2,200,000 161,460
Tax - Personal Property Replacement 626,300 586,273 591,600 -
Tax - Real Estate Transfer 1,725,000 2,026,863 2,146,300 122,065
Tax - Telecommunications 3,150,200 3,449,286 3,244,500 265,000
License Fees - Vehicles 2,598,341 2,562,972 2,600,000 260,046
License Fees - Other 1,045,382 1,120,833 1,030,502 161,167
Permit Fees - Building 2,500,000 3,546,648 3,020,000 476,449
Permit Fees - Other 1,184,788 1,937,601 1,209,788 173,016
Other Fees 1,324,350 1,306,308 1,559,350 10,264
Fines and Forfeiture Revenue 4,721,639 3,536,492 4,366,022 271,786
Charges for Services Revenue 7,853,023 8,064,606 7,904,198 229,916
Intergovernmental Revenue 669,897 862,151 786,798 153,679
Other Revenue 1,216,983 1,362,914 1,418,443 11,350
Interfund Transfers In (Other Funds)7,890,068 7,708,590 7,693,367 636,877
Interest Income 12,000 7,169 6,000 60
Total Revenue 82,700,787 83,181,202 84,523,051 5,208,346
Legislative 616,033 628,543 635,096 49,596
City Administration 1,856,258 1,606,510 1,873,088 114,869
Law Department 999,107 978,867 989,154 63,686
Administrative Services Department 8,643,197 7,919,254 8,776,493 511,007
Community and Economic Development 3,148,339 3,093,549 2,721,262 198,565
Police Department 24,752,938 25,400,515 25,552,038 1,916,971
Fire & Life Safety Services Department 13,314,621 13,451,268 13,741,148 1,145,152
Health Department 2,413,969 2,231,646 2,633,716 147,116
Public Works Department 9,559,460 9,065,156 9,660,554 672,686
Parks, Recreation & Community Services 17,392,621 17,402,177 17,937,873 1,023,054
Transfer to Capital Improvement Fund 1,250,000 1,250,000 - -
Transfer to Equipment Replacement Fund 500,000 500,000 - -
Total Expenditures 84,446,543 83,527,485 84,520,422 5,842,702
Net Surplus (Deficit)(1,745,756)$ (346,283)$ 2,629$ (634,356)$
Beginning Unrestricted Fund Balance (Note 1) 18,393,169 18,046,886
Total Ending Fund Balance 18,046,886$ 17,412,530$
Note 1: Unrestricted fund balance includes amounts designated for compensated absences and IMRF.
City of Evanston
General Fund
As of January 31, 2013
5
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Grant Proceeds 80,000$ 83,648$ -$ -$
Total Revenue 80,000 83,648 - -
Program Activities 80,000 83,648 - -
Total Expenditures 80,000 83,648 - -
Net Surplus (Deficit) -$ -$ -$ -$
Beginning Fund Balance - -
Ending Fund Balance -$ -$
City of Evanston
Homelessness Prevention & Rapid Re-Housing Program
As of January 31, 2013
6
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Grant Proceeds 5,699,363$ 8,048,735$ 4,011,917$ 1,000$
Program Income 1,750,000 93,235 - -
Total Revenue 7,449,363 8,141,970 4,011,917 1,000
Development Activities 6,771,363 7,628,312 3,505,000 1,000
Administration 338,749 292,431 341,622 13,564
Transfer to Debt Service 3,616 3,616 3,905 325
Transfer to Insurance 15,635 15,635 16,390 1,366
Transfer to General Fund 320,000 114,984 145,000 10,363
Total Expenditures 7,449,363 8,054,978 4,011,917 26,618
Net Surplus (Deficit) -$ 86,992$ -$ (25,618)$
Beginning Fund Balance - 86,992
Ending Fund Balance 86,992$ 61,374$
City of Evanston
Neighborhood Stabilization Fund
As of January 31, 2013
7
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
State Allotment 1,900,000$ 1,822,276$ 2,125,000$ 160,000$
Investment Earnings 2,000 1,103 2,000 56
Miscellaneous Income - - - -
Total Revenue 1,902,000 1,823,379 2,127,000 160,056
Street Resurfacing (2012) 1,400,000 1,181,453 1,400,000 -
Transfer to General Fund - Staff Engineering 132,727 132,727 133,000 11,083
Transfer to General Fund - Street Maintenance 704,263 704,263 700,000 58,333
Total Expenditures 2,236,990 2,018,443 2,233,000 69,417
Net Surplus (Deficit)(334,990)$ (195,064)$ (106,000)$ 90,639$
Beginning Fund Balance 1,200,244 1,005,180
Ending Fund Balance 1,005,180$ 1,095,819$
City of Evanston
Motor Fuel Fund
As of January 31, 2013
8
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Landline Surcharge Revenue 617,400$ 586,093$ 617,400$ 45,793$
Wireless Surcharge Revenue 416,160 430,675 416,160 32,643
Interest Income 1,000 679 1,000 40
Miscellaneous Revenue - - - -
Total Revenue 1,034,560 1,017,447 1,034,560 78,476
Operating Expense 847,415 778,225 891,122 36,754
Transfer to General Fund 125,950 125,950 125,950 10,496
Transfer to Insurance Fund 95,095 95,095 98,993 8,249
Transfer to Debt Service Fund 10,385 10,385 11,215 934
Capital Replacement 188,000 37,556 70,000 -
Total Expenditures 1,266,845 1,047,211 1,197,280 56,433
Net Surplus (Deficit)(232,285)$ (29,764)$ (162,720)$ 22,043$
Beginning Fund Balance 1,310,758 1,280,994
Ending Fund Balance 1,280,994$ 1,303,037$
City of Evanston
E911 Fund
As of January 31, 2013
9
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Property Tax Revenue 398,000$ 361,466$ 370,000$ 213$
Investment Income - 6 - -
Total Revenues 398,000 361,472 370,000 213
Professional Fees (Evmark)398,000 398,000 398,000 -
Total Expenditures 398,000 398,000 398,000 -
Net Surplus (Deficit)-$ (36,528)$ (28,000)$ 213$
Beginning Fund Balance (61,031) (97,559)
Ending Fund Balance (97,559)$ (97,346)$
City of Evanston
Special Service Area #4 Fund
As of January 31, 2013
10
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Intergovernmental/Entitlement 1,490,500$ 1,963,086$ 1,540,000$ $ 139,570
Funds Reallocated from Prior Years 65,693 - 33,100 -
Program Income 140,000 81,942 352,000 2,722
Miscellaneous - 50 - -
Total Revenues 1,696,193 2,045,078 1,925,100 142,292
CDBG Administration/Planning 232,382 185,561 195,522 17,600
Development Activities 432,000 600,087 612,500 -
Capital Projects 255,000 130,000 335,800 -
Transfers to General Fund 776,811 771,633 781,278 61,377
Total Expenditures 1,696,193 1,687,281 1,925,100 78,977
Net Surplus (Deficit)-$ 357,797$ -$ 63,315$
Beginning Fund Balance 422,799 780,596
Ending Fund Balance 780,596$ 843,911$
City of Evanston
CDBG Fund
As of January 31, 2013
11
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Intergovernmental Revenue -$ 138,360$ -$ -$
Program Income 9,000 119,567 9,000 3,511
Interest Income - 186 - 9
Total Revenues 9,000 258,113 9,000 3,520
Program Expenses 20,000 155,978 20,000 9,000
Transfer to CDBG - - - -
Development Activities - - - -
Total Expenditures 20,000 155,978 20,000 9,000
Net Surplus (Deficit) (11,000)$ 102,135$ (11,000)$ (5,480)$
Beginning Fund Balance 2,002,080 2,104,215
Ending Fund Balance 2,104,215$ 2,098,735$
City of Evanston
CDBG Loan Fund
As of January 31, 2013
12
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Hotel Tax 1,600,000$ 1,375,067$ 1,600,000$ 354,166$
Amusement Tax 300,000 230,606 300,000 34,822
Howard-Ridge Loan Repayment 48,500 48,500 48,500 4,042
Investment Income 8,000 412 800 24
Total Revenues 1,956,500 1,654,585 1,949,300 393,054
Economic Development Activities 1,802,825 1,428,350 1,830,209 46,733
Capital Projects 160,000 101,745 3,500 -
Transfer to Debt Service 12,752 12,752 13,771 1,148
Transfer to Insurance 75,334 75,334 67,416 5,618
Transfers to General Fund 452,707 452,707 452,707 37,726
Total Expenditures 2,503,618 2,070,888 2,367,603 91,225
Net Surplus (Deficit)(547,118)$ (416,303)$ (418,303)$ 301,829$
Beginning Fund Balance 2,187,609 1,771,306
Ending Fund Balance 1,771,306$ 2,073,135$
City of Evanston
Economic Development Fund
As of January 31, 2013
13
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Taxes 20,000$ -$ 20,000$ -$
Transfers From Other Funds - - - -
Interest Income - - - -
Total Revenues 20,000 - 20,000 -
Program Expenses 50,000 - - -
Transfers to Other Funds - - - -
Total Expenditures 50,000 - - -
Net Surplus (Deficit)(30,000)$ -$ 20,000$ -$
Beginning Fund Balance 109,915 109,915
Ending Fund Balance 109,915$ 109,915$
City of Evanston
Neighborhood Improvement Fund
As of January 31, 2013
14
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Intergovernmental /Entitlement 500,000$ 651,104$ 797,400$ 54,329$
Interest Income - - - -
Program Income 10,000 54,486 - -
Total Revenues 510,000 705,590 797,400 54,329
Home Administration/Planning - - 4,000 -
Development Activities 604,000 570,222 765,000 -
Transfers to General Fund 59,958 42,960 28,400 3,580
Total Expenditures 663,958 613,182 797,400 3,580
Net Surplus (Deficit) (153,958)$ 92,408$ -$ 50,749$
Beginning Fund Balance 2,720,618 2,813,026
Ending Fund Balance 2,813,026$ 2,863,775$
City of Evanston
Home Fund
As of January 31, 2013
15
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Demolition Taxes -$ 50,000$ -$ -$
Developer Contributions 125,000 - 155,000 -
Rehab Repayments - 8,333 - 694
Interest Income 125 723 228 23
Miscellaneous - 11,551 - -
Total Revenues 125,125 70,607 155,228 717
Housing - Land - - - -
Housing - Buildings - - 227,800 -
Down Payment Assistance 166,600 71,440 - -
Transfers to General Fund 23,990 23,990 23,990 1,999
Miscellaneous 40,000 - 46,000 -
Total Expenditures 230,590 95,430 297,790 1,999
Net Surplus (Deficit)(105,465)$ (24,823)$ (142,562)$ (1,282)$
Beginning Fund Balance 2,258,517 2,233,694
Ending Fund Balance 2,233,694$ 2,232,412$
City of Evanston
Affordable Housing Fund
As of January 31, 2013
16
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Net Property Tax Increment 5,073,000$ 4,744,778$ 4,600,000$ 3,250$
Interest Income 25,000 17,755 25,000 1,163
Total Revenue 5,098,000 4,762,533 4,625,000 4,413
Series 1997 Principal
(refunded by 1999 & 2008D) 405,000 405,000 425,000 -
Series 1997 Interest
(refunded by 1999 and 2008D) 100,650 100,650 78,376 -
Contributions to Other Agencies 800,000 - - -
Economic Development Projects 500,000 185,285 1,250,000 -
Capital Improvements 2,536,000 622,674 2,886,000 -
Contractual Services 35,000 - 145,000 -
Transfer to Parking Fund (Sherman) 3,876,726 3,876,726 3,631,350 302,613
Transfer to General Fund 325,000 325,000 331,000 27,583
Total Expenditures 8,578,376 5,515,335 8,746,726 330,196
Net Surplus (Deficit) (3,480,376)$ (752,802)$ (4,121,726)$ (325,783)$
Beginning Fund Balance 8,194,348 7,441,546
Ending Fund Balance 7,441,546$ 7,115,763$
City of Evanston
Washington National TIF Fund
As of January 31, 2013
17
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Net Property Taxes 428,756$ 433,183$ 448,875$ 943$
Interest Income - 9 - -
Total Revenue 428,756 433,192 448,875 943
Series 2002C Bonds Principal 325,000 325,000 340,000 -
Series 2002C Bonds Interest 98,232 98,231 78,816 -
General Management Support - - - -
Total Expenditures 423,232 423,231 418,816 -
Net Surplus (Deficit)5,524$ 9,961$ 30,059$ 943$
Beginning Fund Balance 448,169 458,130
Ending Fund Balance 458,130$ 459,073$
City of Evanston
Special Service Area #5
As of January 31, 2013
18
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Net Property Tax Increment 1,073,000$ 1,113,811$ 1,100,000$ -$
Interest Income 5,000 13,251 10,000 1,228
Total Revenue 1,078,000 1,127,062 1,110,000 1,228
1994 & 1996 Bonds Principal (refunded by
1999 and 2008D bonds)605,000 605,000 645,000 -
1994 & 1996 Bonds Interest (refunded by
1999 and 2008D bonds)109,603 109,602 75,611 -
Surplus Distribution 1,300,000 1,000,000 1,000,000 -
Capital Projects 1,500,000 22,185 1,400,000 -
Other Expenses - 2,408 500,000 -
Operating Transfer to General Fund 141,600 141,600 144,400 12,033
Total Expenditures 3,656,203 1,880,795 3,765,011 12,033
Net Surplus (Deficit)(2,578,203)$ (753,733)$ (2,655,011)$ (10,805)$
Beginning Fund Balance 5,000,873 4,247,140
Ending Fund Balance 4,247,140$ 4,236,335$
City of Evanston
SW II TIF (Howard Hartrey)
As of January 31, 2013
19
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Net Property Tax Increment 470,000$ 456,403$ 465,000$ -$
Interest Income 500 7 100 -
Total Revenue 470,500 456,410 465,100 -
Economic Development Activities - - - -
Capital Improvement Projects 580,000 670 580,000 -
Operating Transfer to General Fund 28,920 28,920 29,500 2,458
Total Expenditures 608,920 29,590 609,500 2,458
Net Surplus (Deficit)(138,420)$ 426,820$ (144,400)$ (2,458)$
Beginning Fund Balance (114,083) 312,737
Ending Fund Balance 312,737$ 310,279$
City of Evanston
Southwest TIF
As of January 31, 2013
20
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Net Property Tax- Current 11,863,898$ 12,225,668$ 11,798,019$ 28,527$
Bond Proceeds/Premium/ Discounts - 3,572,986 - -
Transfer from Other Funds - IMRF 755,846 755,846 783,004 63,667
Miscellaneous Revenue - 18,434 - 6,860
Interest Income 1,500 3,645 1,500 39
Transfer from Sewer Fund - 99,650 190,210 15,851
Transfer from Special Assessment Fund 317,660 317,660 317,660 26,472
Total Revenue 12,938,904 16,993,889 13,090,393 141,416
Series 2002 C- Principal 660,000 4,195,000 - -
Series 2002 C- Interest 96,044 134,155 - -
Series 2004- Principal 760,000 845,000 775,000 -
Series 2004- Interest 506,250 525,850 478,400 -
Series 2004 B- Principal 1,630,000 1,630,000 595,000 -
Series 2004 B- Interest 195,640 195,638 130,439 -
Series 2005- Principal 730,000 750,000 1,095,000 -
Series 2005- Interest 700,500 719,000 664,000 -
Series 2006- Principal 80,000 130,000 85,000 -
Series 2006- Interest 451,582 462,158 448,302 -
Series 2006 B Bonds- Principal 35,000 - 35,000 35,000
Series 2006 B Bonds- Interest 604,126 604,126 603,426 302,063
Series 2007 - Principal 1,150,000 1,185,000 965,000 -
Series 2007 - Interest 598,958 634,277 684,458 -
Series 2008A - Principal 195,000 195,000 300,000 -
Series 2008A - Interest 132,313 132,313 125,975 -
Series 2008C - Principal 351,440 369,840 362,900 -
Series 2008C - Interest 387,730 408,030 376,308 -
Series 2008D - Principal 425,000 425,000 1,410,000 -
Series 2008D - Interest 93,554 93,554 36,690 -
Series 2010 A - Principal DSF 300,000 300,000 305,000 -
Series 2010 A - Interest DSF 185,337 185,338 179,338 -
Series 2010 B - Principal DSF 613,946 613,946 647,358 -
Series 2010 B - Interest DSF 141,648 141,648 135,508 -
Series 2011 A - Principal DSF 1,081,678 1,081,678 1,234,836 -
Series 2011 A - Interest DSF 630,961 630,959 451,586 -
Series 2012 A - Interest DSF - - 955,000 -
Series 2012 A - Principal DSF - - 357,706 -
Series 2004- Principal SAF 85,000 - 95,000 -
Series 2004- Interest SAF 19,600 - 13,650 -
Series 2005- Principal SAF 20,000 - 20,000 -
Series 2005- Interest SAF 18,500 - 17,500 -
Series 2006- Principal SAF 50,000 - 50,000 -
Series 2006- Interest SAF 10,576 - 8,526 -
Series 2007 - Principal SAF 35,000 - 35,000 -
Series 2007 - Interest SAF 35,320 - 33,920 -
Series 2008C - Principal SAF 18,400 - 19,000 -
Series 2008C - Interest SAF 20,300 - 19,702 -
General Management and Support 5,000 60 5,000 -
Bond Issuance Costs 60,000 23,686 60,000 -
Net of Transfers - - - -
Fiscal Agent Fees 8,000 74,016 10,000 250
Total Expenditures 13,122,403 16,685,272 13,824,528 337,313
Net Surplus (Deficit)(183,499)$ 308,617$ (734,135)$ (195,897)$
Beginning Fund Balance 2,629,020 2,937,637
Ending Fund Balance 2,937,637$ 2,741,740$
City of Evanston
Debt Service Fund
As of January 31, 2013
21
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Net Property Tax Increment 862,000$ 471,098$ 500,000$ -$
Interest Income 400 164 400 6
Miscellaneous - 15,125 - 1,808
Total Revenue 862,400 486,387 500,400 1,814
Economic Dev. Projects 300,000 25,267 - -
Capital Improvements 900,000 102,269 800,000 849
Developer Agreement Payments 668,836 545,579 610,000 -
Repayments to Econ. Dev. Fund 48,500 48,500 48,500 4,042
Transfers to General Fund 120,400 120,400 120,400 10,033
Total Expenditures 2,037,736 842,015 1,578,900 14,924
Net Surplus (Deficit)(1,175,336)$ (355,628)$ (1,078,500)$ (13,110)$
Beginning Fund Balance 1,100,753 745,125
Ending Fund Balance 745,125$ 732,015$
City of Evanston
Howard Ridge TIF
As of January 31, 2013
22
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Net Property Tax Increment 605,000$ 96,387$ 300,000$ -$
Bond Proceeds 2,270,000 - 3,400,000 -
Interest Income 1,000 714 1,000 22
Total Revenue 2,876,000 97,101 3,701,000 22
Economic Development Projects 1,200,000 - 650,000 -
Other Charges 490,000 308,852 1,600,000 -
Debt Service - Interest - - 40,000 -
Transfers to General Fund 60,000 60,000 60,000 5,000
Capital Projects 2,270,000 881,179 1,285,000 -
Total Expenditures 4,020,000 1,250,031 3,635,000 5,000
Net Surplus (Deficit)(1,144,000)$ (1,152,930)$ 66,000$ (4,978)$
Beginning Fund Balance 1,495,593 342,663
Ending Fund Balance 342,663$ 337,685$
City of Evanston
West Evanston TIF
As of January 31, 2013
23
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Net Property Tax Increment -$ -$ 100,000$ -$
Bond Proceeds - - 650,000 -
Interest Income - - - -
Total Revenue - - 750,000 -
Economic Development Projects - - 650,000 -
Total Expenditures - - 650,000 -
Net Surplus (Deficit)-$ -$ 100,000$ -$
Beginning Fund Balance - -
Ending Fund Balance -$ -$
City of Evanston
Dempster-Dodge TIF
As of January 31, 2013
24
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Bond Proceeds 3,900,000$ 4,349,651$ 5,872,000$ -$
Grants 3,168,000 317,034 2,851,000 -
Private Contributions 1,301,200 - 510,000 -
General Fund Allocation 1,250,000 1,250,000 - -
Miscellaneous - 11,849 - -
Interest Income - 19,073 10,000 2,119
Total Revenue 9,619,200 5,947,607 9,243,000 2,119
Administration - - - -
Capital Outlay (includes prior year
rollovers)14,175,358 6,476,841 10,794,172 38,288
Interfund Transfers Out 475,000 475,000 475,000 39,583
Total Expenditures 14,650,358 6,951,841 11,269,172 77,871
Net Surplus (Deficit)(5,031,158)$ (1,004,234)$ (2,026,172)$ (75,752)$
Beginning Fund Balance 5,746,660 4,742,426
Ending Fund Balance 4,742,426$ 4,666,674$
City of Evanston
Capital Improvement Fund
As of January 31, 2013
25
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Special Assessments Collected 300,000$ 292,877$ 300,000$ 66,021$
Bond Proceeds - - 250,000 -
Investment Income 10,000 5,532 10,000 331
Total Revenue 310,000 298,409 560,000 66,352
Transfer to Debt Service Fund 317,660 317,660 317,660 26,472
Capital Outlay 1,155,000 1,020,393 500,000 -
Total Expenditures 1,472,660 1,338,053 817,660 26,472
Net Surplus (Deficit)(1,162,660)$ (1,039,644)$ (257,660)$ 39,880$
Beginning Fund Balance 2,944,889 1,905,245
Ending Fund Balance 1,905,245$ 1,945,125$
City of Evanston
Special Assessment Fund
As of January 31, 2013
26
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Parking Lots & Meters Operations 2,870,000$ 3,054,412$ 3,070,000$ 166,096$
Church Street Garage Operations 767,092 557,258 716,348 28,018
Maple Avenue Garage Operations 1,151,800 1,142,999 1,204,200 79,858
Sherman Avenue Garage Operations 1,356,275 1,460,452 1,417,275 105,349
Washington National TIF Interfund Transfers-In 3,876,726 4,301,726 3,631,350 302,613
Interest Income 15,070 15,818 15,070 375
Miscellaneous Revenue 11,400 10,100 11,400 -
Reserve for Future Repairs (Contra Depreciation) 2,034,004 - 2,034,004 -
Total Revenue 12,082,367 10,542,765 12,099,647 682,309
7005 - Parking System Administration 655,747 825,321 784,607 35,022
7015 - Parking Lots and Meters 1,584,510 701,415 829,052 46,798
7025 - Church Street Self Park 608,255 395,831 607,955 52,810
7030 - Church Street Debt Payments 173,126 173,126 171,250 -
7036 - Sherman Avenue Garage 5,772,432 4,775,635 5,750,270 133,186
7037 - Maple Avenue Garage 1,736,960 840,539 1,611,920 113,104
7039 - Parking Debt - 26,504 27,461 -
Transfer to Insurance Fund 503,877 503,878 490,236 40,853
Transfer to General Fund 644,242 644,242 644,242 53,687
Transfer to Fleet 21,991 21,992 21,991 1,833
Transfer to Equipment Replacement 30,000 30,000 30,000 2,500
Capital Outlay 120,000 - - -
Capital Improvements 3,400,000 1,834,294 3,455,000 -
Total Expenditures 15,251,140 10,772,777 14,423,984 479,793
Net Surplus (Deficit)(3,168,773)$ (230,012)$ (2,324,337)$ 202,516$
Further Operating Expense Breakdown:
7015 Parking Meter Activities 762,846 701,415 792,400 46,798
7015 Parking Meter Depreciation 36,652 - 36,652 -
SUBTOTAL 799,498 701,415 829,052 46,798
7025- Church Garage Activities 494,156 395,831 428,027 52,810
7025- Church Garage Depreciation 179,928 - 179,928 -
SUBTOTAL 674,084 395,831 607,955 52,810
7036 Sherman Garage Activities 1,199,756 1,525,635 1,172,020 133,186
7036 Debt Service Payments 3,250,300 3,250,000 3,703,600 -
7036 Reserve (Depreciation)874,650 - 874,650 -
SUBTOTAL 5,324,706 4,775,635 5,750,270 133,186
7037 Maple Garage Activities 1,013,991 840,539 945,722 113,104
7037 Debt Service Payments - - - -
7037 Reserve (Depreciation)666,198 - 666,198 -
SUBTOTAL 1,680,189 840,539 1,611,920 113,104
Beginning Unrestricted Fund Balance 15,196,441 14,966,429
Ending Unrestricted Fund Balance 14,966,429$ 15,168,945$
City of Evanston
Parking Fund
As of January 31, 2013
27
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Evanston 5,600,000$ 6,162,618$ 5,684,000$ 504,346$
Skokie 2,800,000 2,989,109 2,856,000 222,796
Northwest Commission 4,414,000 5,033,996 4,517,000 378,623
Cross Connection Control Fees 91,000 98,805 100,500 -
Investment Earnings 2,500 15,025 2,500 1,606
Debt Proceeds 4,800,000 4,448,704 2,000,000 -
Debt Proceeds (zero interest)- - 1,370,000 -
Fees and Merchandise Sales 35,000 111,459 40,000 -
Fees and Outside Work 80,000 228,159 80,000 4,546
Grants 262,500 262,500 - -
Insurance Reimbursements 420,000 - - -
Phosphate Sales 60,000 49,754 66,000 3,677
Property Sales and Rentals 203,057 200,951 213,300 -
Misc Revenue - 5,387 - -
Total Revenue 18,768,057 19,606,467 16,929,300 1,115,594
General Support 832,838 911,966 990,583 53,918
Pumping 2,368,467 2,274,005 2,333,247 94,642
Filtration 2,563,022 2,980,398 2,635,539 128,369
Distribution 1,464,106 1,153,470 1,424,324 97,274
Meter Maintenance 313,840 282,913 309,163 18,719
Other Operating Expenses 285,530 227,063 478,592 2,405
Debt Service 944,157 944,157 864,233 250,538
Debt Service - IEPA Loan 3382 67,506 67,506 67,506 -
Capital Outlay 162,500 81,237 248,500 -
Capital Improvements 7,837,000 6,182,933 7,435,000 -
Interfund Transfers Out - General Fund 3,356,300 3,356,300 3,356,300 279,692
Interfund Transfers Out - Insurance Fund 468,492 468,493 468,492 39,041
Total Expense 20,663,758 18,930,441 20,611,479 964,598
Net Surplus (Deficit)(1,895,701)$ 676,026$ (3,682,179)$ 150,996$
Beginning Unrestricted Fund Balance 8,246,988 8,923,014
Ending Unrestricted Fund Balance 8,923,014$ 9,074,010$
City of Evanston
Water Fund
As of January 31, 2013
28
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Operations 12,908,000$ 14,087,803$ 12,908,000$ 1,193,398$
Debt Proceeds 5,000,000 4,045,823 4,000,000 -
Debt Proceeds - 2012 IEPA Loan 4,000,000 - 3,100,000 -
Investment Earnings 1,000 2,962 1,000 6
Miscellaneous 91,236 - 18,865 -
Total Revenue 22,000,236 18,136,588 20,027,865 1,193,404
Sewer Operations 1,869,650 2,037,201 2,134,549 137,082
Other Operating Expenses 48,100 48,098 43,300 -
Interfund Transfers Out - General Fund 142,200 142,200 142,200 11,850
Interfund Transfers Out - Insurance Fund 269,988 269,988 269,988 22,499
Transfer to Debt Service - - 190,211 15,851
Capital Outlay 18,000 14,885 20,600 -
Capital Improvement Account 4,753,000 752,977 4,100,000 -
Debt Service 14,242,990 14,143,340 11,542,740 -
Transfer to Debt Service 117,215 99,650 - -
Total Expenses 21,461,143 17,508,339 18,443,588 187,282
Net Surplus (Deficit) 539,093$ 628,249$ 1,584,277$ 1,006,122$
Beginning Unrestricted Fund Balance 3,513,271 4,141,520
Ending Unrestricted Fund Balance 4,141,520$ 5,147,642$
City of Evanston
Sewer Fund
As of January 31, 2013
29
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Transfer from General Fund 1,245,967$ 1,245,967$ 1,245,967$ 103,831$
Solid Waste Franchise Fees 175,000 129,387 175,000 41,932
SWANCC Recycling Incentive 140,000 52,486 140,000 2,881
Recycling Service Charge 2,954,033 2,958,350 2,954,033 246,921
Sanitation Service Charge Penalty 30,000 52,865 30,000 -
Special Pickup Fees 100,000 51,413 100,000 845
State Recycling Grant - 1,500 - -
Trash Cart Sales 15,000 32,247 15,000 158
Investment Income - - - 8
Yard Waste Fees 350,000 190,957 350,000 23,639
Total Revenue 5,010,000 4,715,172 5,010,000 420,215
Refuse Collection & Disposal 3,077,218 2,881,849 3,259,574 6,901
Residential Recycling Collection 1,360,393 1,129,376 1,254,398 83,721
Yard Waste Collection 750,250 611,971 750,250 -
Total Expense 5,187,861 4,623,196 5,264,222 90,622
Net Surplus (Deficit)(177,861)$ 91,976$ (254,222)$ 329,593
Beginning Unrestricted Fund Balance (1,571,711) (1,479,735)
Ending Unrestricted Fund Balance (1,479,735)$ (1,150,142)
City of Evanston
Solid Waste
As of January 31, 2013
30
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
General Fund 2,457,356$ 2,457,356$ 2,507,356$ 208,947$
Library Fund 2,381 2,381 2,381 198
Parking Fund 21,992 21,992 21,992 1,832
Water Fund 122,751 122,751 122,751 10,229
Sewer Fund 177,729 177,729 177,729 14,811
Solid Waste Fund 298,071 298,071 298,071 24,839
Sale of Surplus Property 75,000 76,115 - -
Damage to City Property 24,789 - 24,789 -
Miscellaneous Revenue 20,000 48,014 10,000 7,408
Interest Income 4,165 409 1,000 -
Total Revenues 3,204,234 3,204,818 3,166,069 268,264
General Support 284,571 240,361 292,007 19,314
Major Maintenance 3,211,873 3,203,629 3,217,058 125,822
Transfer to Equipment Repl. Fund 2,222,069 1,481,379 - -
Capital Outlay - 2,896 - -
Total Expenditures 5,718,513 4,928,265 3,509,065 145,136
Net Surplus (Deficit)(2,514,279)$ (1,723,447)$ (342,996)$ 123,128$
Beginning Fund Balance 1,639,611 (83,836)
Ending Fund Balance (83,836)$ 39,292$
City of Evanston
Fleet Maintenance Fund
As of January 31, 2013
31
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
General Fund 1,742,590$ 1,742,590$ 1,242,590$ 103,549$
Library Fund 1,700 1,700 1,700 142
Parking Fund 30,000 30,000 30,000 2,500
Water Fund 72,275 - - -
Sewer Fund 127,650 - - -
Solid Waste Fund 177,131 177,131 177,131 14,761
Miscellaneous Revenue - 10,904 - -
Sale of Surplus Property 210,217 253,156 210,217 35,833
Transfer from Fleet Fund 2,222,069 1,481,379 - -
Total Revenues 4,583,632 3,696,860 1,661,638 156,785
Capital Outlay 3,500,000 3,073,683 2,400,000 -
Capital Leases 50,000 34,349 50,000 -
Total Expenditures 3,550,000 3,108,032 2,450,000 -
Net Surplus (Deficit)1,033,632$ 588,828$ (788,362)$ 156,785$
Beginning Fund Balance -$ 588,828$
Ending Fund Balance 588,828$ 745,613$
City of Evanston
Equipment Replacement Fund
As of January 31, 2013
32
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
General Admin Contribution- General 121,207 121,207$ 121,204$ 10,100$
General Admin Contribution- E911 930 930 930 78
General Admin Contribution- CDBG 930 930 930 78
General Admin Contribution- E.D. 930 930 930 78
General Admin Contribution- Parking 17,032 17,032 17,032 1,419
General Admin Contribution- Water Fund 24,962 24,962 24,962 2,080
General Admin Contribution- Sewer Fund 14,385 14,385 14,385 1,199
Liability/Property Contribution- General 909,150 909,150 909,150 75,763
Liability/Property Contribution- E911 6,972 6,972 6,972 581
Liability/Property Contribution- CDBG 6,972 6,972 6,972 581
Liability/Property Contribution- E.D. 6,972 6,972 6,972 581
Liability/Property Contribution- Parking 127,731 127,731 127,731 10,644
Liability/Property Contribution- Water Fund 187,209 187,209 187,209 15,601
Liability/Property Contribution- Sewer Fund 107,887 107,887 107,887 8,991
Workers' Comp Contribution- General 1,244,860 1,244,860 1,244,860 103,738
Workers' Comp Contribution- Library Fund 5,898 5,898 5,898 492
Workers' Comp Contribution- E911 9,546 9,546 9,546 795
Workers' Comp Contribution- CDBG 9,546 9,546 9,546 795
Workers' Comp Contribution- E.D. 9,546 9,546 9,546 795
Workers' Comp Contribution- Parking 174,886 174,886 174,886 14,574
Workers' Comp Contribution- Water Fund 256,322 256,322 256,322 21,360
Workers' Comp Contribution- Sewer Fund 147,716 147,716 147,716 12,309
Subrogation Proceeds 83,300 121,316 83,300 18,515
Transfer from General Fund - Veolia Liability - 200,000 - 20,000
Investment Income 41,650 550 41,650 -
Workers Comp & Liability - Subtotal 3,516,536 3,713,455 3,516,536 321,147
Health Insurance Chargebacks- General 7,602,935 7,602,935 8,232,350 688,576
Health Insurance Chargebacks - Library 308,920 308,920 318,681 26,557
Health Insurance Chargebacks - NSP2 15,635 15,635 16,390 1,366
Health Insurance Chargebacks- E911 77,647 77,647 81,545 6,795
Health Insurance Chargebacks- CDBG 10,780 10,780 12,586 1,049
Health Insurance Chargebacks- E.D. Fund 57,886 57,886 56,081 4,164
Health Insurance Chargebacks- Parking 184,229 184,229 170,588 14,216
Health Insurance Chargebacks- Water 561,211 561,211 596,392 49,699
Health Insurance Chargebacks- Sewer 140,199 140,199 168,030 14,002
Health Insurance Chargebacks - Solid Waste 158,577 158,577 114,220 9,518
Health Insurance Chargebacks- Fleet 196,271 196,271 183,414 15,285
Retiree Health Insurance Contributions 1,903,503 1,599,166 1,684,894 94,709
Employee Health Insurance Contributions 1,209,056 1,357,679 1,760,276 65,545
One Time IPBC Distribution 200,000 200,000 300,000 25,000
Health & Life insurance - Subtotal 12,626,849 12,471,135 13,695,447 1,016,481
Total Revenues 16,143,385 16,184,590 17,211,983 1,337,628
City of Evanston
Insurance Fund
As of January 31, 2013
33
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
City of Evanston
Insurance Fund
As of January 31, 2013
General Administration & Support 354,104 404,380 294,093 23,613
Auditing - - 25,000
Liability/Property Insurance Premiums 470,000 417,853 470,000 448,853
Liability Legal Fees 350,000 483,384 350,000 6,093
Liability Settlement Payments 400,000 1,065,006 400,000 -
Transfer - to ERI Debt Service - - 8,325 694
Workers' Comp Insurance Premiums 114,400 108,284 114,400 95,437
Workers' Comp Legal Fees 60,000 56,776 80,500 14
Workers' Comp Medical Payments 850,000 510,510 800,000 20,943
Workers' Comp Settlement Payments 700,000 1,003,026 1,100,000 215,862
Workers' Comp TPA Pymts (non specific) 145,000 121,542 145,000 -
Workers' Comp TTD Pymts (non sworn)140,000 1,417 - -
Workers' Comp & Liability - Subtotal 3,583,504 4,172,178 3,787,318 811,509
General Administration & Support 98,878 9,002 94,093 4,522
Health Insurance Premiums 13,005,609 13,178,021 13,458,615 1,114,550
Health Insurance Opt Out Payments 78,000 50,750 84,000 4,310
Health & Life Insurance - Subtotal 13,182,487 13,237,773 13,636,708 1,123,382
Total Expenditures 16,765,991 17,409,951 17,424,026 1,934,891
Net Surplus (Deficit)(622,605)$ (1,225,361)$ (212,043)$ (597,263)$
Beginning Unrestricted Fund Balance (6,124,772) (7,350,133)
Ending Unrestricted Fund Balance (7,350,133)$ (7,947,396)$
34
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Property Taxes 6,119,393$ 6,246,212$ 6,061,575$ 8,892$
Personal Property Repl Tax 282,000 282,000 280,000 -
Interest on Investment 600,000 753,329 800,000 -
Participant Contributions 900,000 848,912 922,500 98,673
Unrealized Gain - - - -
Miscellaneous - 184 - 353
Total Revenue 7,901,393 8,130,637 8,064,075 107,918
Administrative Expenses 154,000 289,018 154,000 3,640
Legal Fees 50,000 - 50,000 -
Retiree Pensions 4,700,000 4,771,894 4,841,000 406,532
Widows' Pensions 1,070,000 1,068,600 1,090,000 84,355
Disability Pensions 1,060,000 1,261,223 1,350,000 111,714
QUILDRO 75,000 79,831 75,000 7,534
Reserve for Future Payments - - - -
Total Expenditures 7,109,000 7,470,566 7,560,000 613,775
Net Surplus (Deficit)792,393$ 660,071$ 504,075$ (505,857)$
Beg Net Assets held in Trust 54,893,621 54,893,621 55,553,692 55,553,692
End Net Assets held in Trust 55,686,014 55,553,692$ 56,057,767$ 55,047,835$
City of Evanston
Fire Pension Fund
As of January 31, 2013
35
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Property Taxes 8,196,751$ 8,359,742$ 8,069,325$ 13,309$
Personal Property Repl Tax 325,000 325,000 325,000 -
Interest Income 1,600,000 2,343,610 2,625,000 -
Participant Contributions 1,385,000 1,599,434 1,383,750 199,687
Miscellaneous - 125 - -
Unrealized Gain / (Loss) - - - 48
Total Revenue 11,506,751 12,627,911 12,403,075 213,044
Administrative Expenses 186,000 270,571 250,000 775
Retiree Pensions 7,250,000 7,299,098 7,500,769 639,816
Widow Pensions 818,000 868,955 868,000 71,668
Disability Pensions 625,000 652,875 700,000 58,413
Separation Refunds - 116,538 150,000 -
QUILDRO 12,000 17,886 18,000 1,757
Reserve for Future Payments - - - -
Total Expenditures 8,891,000 9,225,923 9,486,769 772,429
Net Surplus (Deficit)2,615,751$ 3,401,988$ 2,916,306$ (559,385)$
Beg Net Assets held in Trust 72,596,264 72,596,264 75,998,252 75,998,252
End Net Assets held in Trust 75,212,015$ 75,998,252$ 78,914,558$ 75,438,867$
City of Evanston
Police Pension Fund
As of January 31, 2013
36
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Revenue By Source
Allocation - Property Taxes 4,253,214 4,087,402 4,253,214$ -$
Library Fines & Fees 150,000$ 148,074$ 185,000 18,396
Library Material Replacement 12,500 12,495 12,500 1,609
Copy Machine Charges 20,000 20,131 20,000 2,255
Meeting Room Fees 10,000 8,986 10,000 1,980
Non-resident Cards 2,460 989 1,690 -
North Branch Rental Income 47,325 58,606 59,660 3,833
State Per Capita Grant 75,900 76,385 76,300 -
Personal Property Repl. Tax 50,200 50,200 50,200 -
Video Rentals 28,000 25,016 - -
Transfer from General Fund - 521,920 - 2,357
Book Sales - - 60,000 1,795
Fund for Excellence - - 245,000 27,256
Transfer from Endowment - - 131,250 -
Total Revenues 4,649,599 5,010,204 5,104,814 59,481
Expenditures
Youth Services 800,390 836,256 891,720 61,987
Adult Services 1,579,231 1,558,086 1,535,224 84,724
Circulation 589,769 618,770 612,892 49,891
Neighborhood Services 203,336 195,587 360,757 16,902
Technical Services 473,306 484,877 503,433 23,892
Maintenance 491,375 476,783 507,517 21,785
Administration 512,192 510,186 669,377 43,584
Total Expenditures 4,649,599 4,680,545 5,080,920 302,765
Net Surplus (Deficit)- 329,659 23,894 (243,284)$
Beginning Fund Balance - 329,659
Ending Fund Balance 329,659 86,375
City of Evanston
Library Fund
As of January 31, 2013
37
January February March April May June July August September October November December
FY 2013 Unreserved Fund Balance 17,412,530$
FY 2012 Unreserved Fund Balance 14,685,117$
FY 2013 Cash Balance 6,624,063$
FY 2012 Cash Balance 8,894,526$
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
$20,000,000
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