HomeMy WebLinkAbout2013.02 February 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: February 2013 Monthly Financial Report
Date: April 5, 2013
Please find attached the unaudited financial statements as of February 28, 2013. A
summary by fund for total revenues, expenditures/expenses, fund balances, and cash
balances is as follows:
YTD YTD YTD 2/28/2013 2/28/2013
2/28/2013 2/28/2013 2/28/2013 Unreserved Cash
Fund Name Fund # Revenue Expenses Net Fund Balance Balance*
General 100 12,142,520$ 12,098,310$ 44,210$ 18,091,096$ 7,811,937$
HPRP 190 - - - - -
Neighborhood Stabilization 195 332,484 264,386 68,098 155,090 164,596
Motor Fuel 200 309,759 138,833 170,926 1,176,106 1,332,691
Emergency 911 205 159,216 144,243 14,973 1,295,967 1,151,460
SSA#4 210 11,412 92,500 (81,088) (178,647) (207,525)
CDBG 215 185,088 159,393 25,695 806,291 125,556
CDBG Loan 220 5,870 14,530 (8,660) 2,095,555 (26,913)
Economic Development 225 488,743 221,253 267,490 2,038,796 1,819,823
Neighborhood Improvement 235 - - - 129,915 129,915
Home 240 161,932 110,663 51,269 2,864,295 2,416
Affordable Housing 250 1,147 18,998 (17,851) 2,215,843 481,102
Washington National TIF 300 491,972 684,944 (192,972) 7,248,574 6,667,183
SSA#5 305 32,182 - 32,182 490,312 436,777
SW II TIF (Howard Hartrey) 310 2,295 24,067 (21,772) 4,225,368 4,223,867
Southwest TIF 315 - 4,917 (4,917) 307,820 300,022
Debt Service 320 1,809,198 337,313 1,471,885 4,409,522 2,848,343
Howard Ridge TIF 330 294,618 97,722 196,896 942,021 961,418
West Evanston TIF 335 4,936 10,000 (5,064) 337,599 862,892
Dempster-Dodge TIF 340 - - - - -
Capital Improvement 415 3,984 197,950 (193,966) 4,548,460 5,076,616
Special Assessment 420 74,921 52,943 21,978 1,927,223 1,927,292
Parking 505 1,493,457 787,742 705,715 15,672,144 15,218,480
Water 510-513 2,198,543 1,819,411 379,132 9,302,146 9,350,218
Sewer 515 2,202,675 929,939 1,272,736 5,414,256 3,598,296
Solid Waste 520 781,236 503,133 278,103 (1,201,632) (1,553,790)
Fleet 600 532,004 402,729 129,275 45,439 (533,352)
Equipment Replacement 601 249,937 - 249,937 838,765 922,008
Insurance 605 2,831,227 3,151,623 (320,396) (7,670,529) (435,429)
Library 185 637,611 683,827 (46,216) 283,443 434,449
Total** 27,438,967$ 22,951,369$ 4,487,598$ 77,811,238$ 63,090,348$
*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 February 28, 2013 for both unreserved
fund and cash balances. Of these two amounts, cash balance is the more meaningful
metric since this represents liquid cash and/or invested assets which may be used (or
easily sold) to support and fund current operations. While ending fund balance is also
an important measurement of the City’s financial health, it usually includes illiquid
assets or future cash receipts or disbursements such as receivables (including property
tax) due to the City and accounts payable/accrued expenses.
Since this financial report is for the second 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 February 28, 2013, the General Fund is operating at a slight surplus of
$44,210. It should be noted that General Fund revenues through February 28, 2013 do
not include the first distribution of the 2012 property tax levy. In addition, General Fund
expenditures through February 28, 2013 include four payroll accruals.
Through February 28, 2013, the Special Service Area (SSA) #4 Fund is showing a
negative fund balance of $178,647 and a negative cash balance of $207,525.
Through February 28, 2013, the CDBG Loan Fund is showing a negative cash balance
of $26,913. This negative cash balance is the result of a transfer of $205,000 in loan
expenditure from the CDBG Fund to the CDBG Loan Fund as of December 31, 2012.
Through February 28, 2013, the Solid Waste Fund is showing a negative fund balance
of $1,201,632 and a negative cash balance of $1,553,790.
Through February 28, 2013, there is a negative cash balance of $533,352 in the Fleet
Fund.
Through February 28, 2013, the Insurance Fund is showing a negative fund balance of
$7,670,529 and a negative cash balance of $435,429. The negative cash balance in
the fund is largely attributable to workers’ compensation payouts and a one-time annual
insurance premium payment of $544,290, which occurred in January. Staff anticipates
the monthly departmental contributions to the Insurance Fund will offset the annual
premium payment in approximately two months. Staff will continue to monitor workers’
compensation awards in the future.
If there are any questions on the attached report, please contact me by phone at (847)
859-7816 or by email: lgergits@cityofevanston.org.
2
Detailed fund summary reports can be found at the following link:
http://www.cityofevanston.org/city-budget/financial-reports/
CERTIFICATION OF ATTACHED FINANCIAL REPORTS
As required per Illinois Statute 65 ILCS 5/3.1-35-45 I, Martin Lyons, Treasurer of the
City of Evanston, hereby affirm that I have reviewed the February 28, 2013 year-to-date
financial information and reports which to the best of my knowledge appear accurate
and complete.
3
Revenues Budget Actual
% of
Budget Budget Actual
% of
Budget Budget Actual
% of
Budget Budget Actual
% of
Budget Budget Actual
% of
Budget
Property Tax 12,481,386$ 1,602,058$ 12.8% -$ -$ -$ -$ -$ -$ -$ -$
Sales Tax 15,152,800 2,300,000 15.2% - - - - - - - -
State Income Tax 6,322,645 1,177,646 18.6% - - - - - - - -
Utility Tax 8,514,306 1,391,172 16.3% - - - - - - - -
Real Estate Transfer Tax 2,146,300 208,840 9.7% - - - - - - - -
Liquor Tax 2,350,000 299,606 12.7% - - - - - - - -
Other Taxes 5,961,146 632,183 10.6% - - - - - - - -
Licenses, Permits, Fees 9,419,640 1,869,500 19.8% - - - - - - - -
Charges for Services 7,904,198 638,341 8.1% 6,434,293 888,232 13.8% 13,157,500 2,089,605 15.9% 12,908,000 2,202,663 17.1% 3,624,033 570,693 15.7%
Intergovernmental Revenues 786,798 175,929 22.4% - - - - - - 140,000 2,882 2.1%
Interfund Transfers 7,693,367 1,273,755 16.6% 3,631,350 605,225 16.7% - - - - 1,245,967 207,661 16.7%
Other Non-Tax Revenue 5,790,465 573,490 9.9% 2,034,004 - 0.0% 3,771,800 108,938 2.9% 7,119,865 12 0.0% - -
Total Revenues 84,523,051$ 12,142,520$ 14.4% 12,099,647$ 1,493,457$ 12.3% 16,929,300$ 2,198,543$ 13.0% 20,027,865$ 2,202,675$ 11.0% 5,010,000$ 781,236$ 15.6%
Expenditures
Legislative 635,096$ 105,803$ 16.7% -$ -$ -$ -$ -$ -$ -$ -$
City Administration 1,873,088 227,971 12.2% - - - - - - - -
Law Department 989,154 137,981 13.9% - - - - - - - -
Administrative Services Department 8,776,493 1,058,588 12.1% - - - - - - - -
Community and Econ. Development 2,721,262 382,888 14.1% - - - - - - - -
Police Department 25,552,038 3,963,005 15.5% - - - - - - - -
Fire & Life Safety Services 13,741,148 2,208,760 16.1% - - - - - - - -
Health Department 2,633,716 303,393 11.5% - - - - - - - -
Public Works - Operating 9,660,554 1,524,439 15.8% 10,968,984 722,810 6.6% - - - - 5,264,222 503,133 9.6%
Public Works - Capital Outlay - - 3,455,000 64,932 1.9% - - - - - -
Parks, Recreation & Comm. Services 17,937,873 2,185,482 12.2% - - - - - - - -
Utilities - Operating - - - - 12,927,979 1,792,731 13.9% 14,322,988 920,735 6.4% - -
Utilities - Capital Outlay - - - - 7,683,500 26,680 0.3% 4,120,600 9,204 0.2% - -
Total Expenditures 84,520,422$ 12,098,310$ 14.3% 14,423,984$ 787,742$ 5.5% 20,611,479$ 1,819,411$ 8.8% 18,443,588$ 929,939$ 5.0% 5,264,222$ 503,133$ 9.6%
As of February 28, 2013
City of Evanston
Report of Budget-to-Actual Revenues and Expenditures
Parking Fund Water Fund Solid Waste FundSewer FundGeneral Fund
(Target is 16.67% 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$ 1,602,058$
Tax - State Use 1,091,215 1,073,739 1,176,879 162,000
Tax - Sales Tax - Basic 9,209,455 8,761,641 9,291,000 1,400,000
Tax - Sales Tax - Home Rule 5,997,020 5,561,629 5,861,800 900,000
Tax - Auto Rental 36,445 41,405 40,000 6,955
Tax - Athletic Contest 700,000 740,795 760,000 -
Tax - State Income 5,853,839 6,476,173 6,322,645 1,177,646
Tax - Electric Utility 3,069,806 3,001,783 3,069,806 492,564
Tax - Natural Gas Utility 1,583,000 899,358 1,400,000 199,651
Tax - Natural Gas Use - Home Rule 869,000 676,312 800,000 168,957
Tax - Cigarette 485,000 205,249 485,000 -
Tax - Evanston Motor Fuel 761,587 629,128 707,667 112,922
Tax - Liquor 2,070,063 2,262,396 2,350,000 299,606
Tax - Parking 2,160,000 2,352,581 2,200,000 350,306
Tax - Personal Property Replacement 626,300 586,273 591,600 -
Tax - Real Estate Transfer 1,725,000 2,026,863 2,146,300 208,840
Tax - Telecommunications 3,150,200 3,449,286 3,244,500 530,000
License Fees - Vehicles 2,598,341 2,562,972 2,600,000 362,675
License Fees - Other 1,045,382 1,120,833 1,030,502 244,214
Permit Fees - Building 2,500,000 3,546,648 3,020,000 616,358
Permit Fees - Other 1,184,788 1,937,601 1,209,788 258,815
Other Fees 1,324,350 1,306,308 1,559,350 387,438
Fines and Forfeiture Revenue 4,721,639 3,536,492 4,366,022 380,285
Charges for Services Revenue 7,853,023 8,064,606 7,904,198 638,341
Intergovernmental Revenue 669,897 862,151 786,798 175,929
Other Revenue 1,216,983 1,362,914 1,418,443 190,884
Interfund Transfers In (Other Funds)7,890,068 7,708,590 7,693,367 1,273,755
Interest Income 12,000 7,169 6,000 2,321
Total Revenue 82,700,787 83,181,202 84,523,051 12,142,520
Legislative 616,033 628,543 635,096 105,803
City Administration 1,856,258 1,606,510 1,873,088 227,971
Law Department 999,107 978,867 989,154 137,981
Administrative Services Department 8,643,197 7,919,254 8,776,493 1,058,588
Community and Economic Development 3,148,339 3,093,549 2,721,262 382,888
Police Department 24,752,938 25,400,515 25,552,038 3,963,005
Fire & Life Safety Services Department 13,314,621 13,451,268 13,741,148 2,208,760
Health Department 2,413,969 2,231,646 2,633,716 303,393
Public Works Department 9,559,460 9,065,156 9,660,554 1,524,439
Parks, Recreation & Community Services 17,392,621 17,402,177 17,937,873 2,185,482
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 12,098,310
Net Surplus (Deficit)(1,745,756)$ (346,283)$ 2,629$ 44,210$
Beginning Unrestricted Fund Balance (Note 1) 18,393,169 18,046,886
Total Ending Fund Balance 18,046,886$ 18,091,096$
Note 1: Unrestricted fund balance includes amounts designated for compensated absences and IMRF.
City of Evanston
General Fund
As of February 28, 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 -$ -$
* 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 February 28, 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$ 220,776$
Program Income 1,750,000 93,235 - 111,708
Total Revenue 7,449,363 8,141,970 4,011,917 332,484
Development Activities 6,771,363 7,628,312 3,505,000 210,760
Administration 338,749 292,431 341,622 29,517
Transfer to Debt Service 3,616 3,616 3,905 651
Transfer to Insurance 15,635 15,635 16,390 2,732
Transfer to General Fund 320,000 114,984 145,000 20,726
Total Expenditures 7,449,363 8,054,978 4,011,917 264,386
Net Surplus (Deficit) -$ 86,992$ -$ 68,098$
Beginning Fund Balance - 86,992
Ending Fund Balance 86,992$ 155,090$
City of Evanston
Neighborhood Stabilization Fund
As of February 28, 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$ 309,644$
Investment Earnings 2,000 1,103 2,000 115
Miscellaneous Income - - - -
Total Revenue 1,902,000 1,823,379 2,127,000 309,759
Street Resurfacing (2012) 1,400,000 1,181,453 1,400,000 -
Transfer to General Fund - Staff Engineering 132,727 132,727 133,000 22,167
Transfer to General Fund - Street Maintenance 704,263 704,263 700,000 116,667
Total Expenditures 2,236,990 2,018,443 2,233,000 138,833
Net Surplus (Deficit)(334,990)$ (195,064)$ (106,000)$ 170,926$
Beginning Fund Balance 1,200,244 1,005,180
Ending Fund Balance 1,005,180$ 1,176,106$
City of Evanston
Motor Fuel Fund
As of February 28, 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$ 92,165$
Wireless Surcharge Revenue 416,160 430,675 416,160 66,987
Interest Income 1,000 679 1,000 64
Miscellaneous Revenue - - - -
Total Revenue 1,034,560 1,017,447 1,034,560 159,216
Operating Expense 847,415 778,225 891,122 104,883
Transfer to General Fund 125,950 125,950 125,950 20,992
Transfer to Insurance Fund 95,095 95,095 98,993 16,499
Transfer to Debt Service Fund 10,385 10,385 11,215 1,869
Capital Replacement 188,000 37,556 70,000 -
Total Expenditures 1,266,845 1,047,211 1,197,280 144,243
Net Surplus (Deficit)(232,285)$ (29,764)$ (162,720)$ 14,973$
Beginning Fund Balance 1,310,758 1,280,994
Ending Fund Balance 1,280,994$ 1,295,967$
City of Evanston
E911 Fund
As of February 28, 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$ 11,412$
Investment Income - 6 - -
Total Revenues 398,000 361,472 370,000 11,412
Professional Fees (Evmark)398,000 398,000 398,000 92,500
Total Expenditures 398,000 398,000 398,000 92,500
Net Surplus (Deficit)-$ (36,528)$ (28,000)$ (81,088)$
Beginning Fund Balance (61,031) (97,559)
Ending Fund Balance (97,559)$ (178,647)$
City of Evanston
Special Service Area #4 Fund
As of February 28, 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$ $ 178,087
Funds Reallocated from Prior Years 65,693 - 33,100 -
Program Income 140,000 81,942 352,000 7,001
Miscellaneous - 50 - -
Total Revenues 1,696,193 2,045,078 1,925,100 185,088
CDBG Administration/Planning 232,382 185,561 195,522 34,740
Development Activities 432,000 600,087 612,500 1,060
Capital Projects 255,000 130,000 335,800 839
Transfers to General Fund 776,811 771,633 781,278 122,754
Total Expenditures 1,696,193 1,687,281 1,925,100 159,393
Net Surplus (Deficit)-$ 357,797$ -$ 25,695$
Beginning Fund Balance 422,799 780,596
Ending Fund Balance 780,596$ 806,291$
City of Evanston
CDBG Fund
As of February 28, 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 5,853
Interest Income - 186 - 17
Total Revenues 9,000 258,113 9,000 5,870
Program Expenses 20,000 155,978 20,000 14,530
Total Expenditures 20,000 155,978 20,000 14,530
Net Surplus (Deficit) (11,000)$ 102,135$ (11,000)$ (8,660)$
Beginning Fund Balance 2,002,080 2,104,215
Ending Fund Balance 2,104,215$ 2,095,555$
City of Evanston
CDBG Loan Fund
As of February 28, 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$ 385,490$
Amusement Tax 300,000 230,606 300,000 95,131
Howard-Ridge Loan Repayment 48,500 48,500 48,500 8,083
Investment Income 8,000 412 800 39
Total Revenues 1,956,500 1,654,585 1,949,300 488,743
Economic Development Activities 1,802,825 1,428,350 1,830,209 132,271
Capital Projects 160,000 101,745 3,500 -
Transfer to Debt Service 12,752 12,752 13,771 2,295
Transfer to Insurance 75,334 75,334 67,416 11,236
Transfers to General Fund 452,707 452,707 452,707 75,451
Total Expenditures 2,503,618 2,070,888 2,367,603 221,253
Net Surplus (Deficit)(547,118)$ (416,303)$ (418,303)$ 267,490$
Beginning Fund Balance 2,187,609 1,771,306
Ending Fund Balance 1,771,306$ 2,038,796$
City of Evanston
Economic Development Fund
As of February 28, 2013
13
FY 2012 FY 2012 FY 2013 FY 2013
Budget Unaudited Budget YTD
Amended Actual Adopted Actual
Taxes 20,000$ 20,000$ 20,000$ -$
Interest Income - - - -
Total Revenues 20,000 20,000 20,000 -
Program Expenses 50,000 - - -
Transfers to Other Funds - - - -
Total Expenditures 50,000 - - -
Net Surplus (Deficit)(30,000)$ 20,000$ 20,000$ -$
Beginning Fund Balance 109,915 129,915
Ending Fund Balance 129,915$ 129,915$
City of Evanston
Neighborhood Improvement Fund
As of February 28, 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$ 161,932$
Interest Income - - - -
Program Income 10,000 54,486 - -
Total Revenues 510,000 705,590 797,400 161,932
Home Administration/Planning - - 4,000 -
Development Activities 604,000 570,222 765,000 103,503
Transfers to General Fund 59,958 42,960 28,400 7,160
Total Expenditures 663,958 613,182 797,400 110,663
Net Surplus (Deficit) (153,958)$ 92,408$ -$ 51,269$
Beginning Fund Balance 2,720,618 2,813,026
Ending Fund Balance 2,813,026$ 2,864,295$
City of Evanston
Home Fund
As of February 28, 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 - 1,111
Interest Income 125 723 228 36
Miscellaneous - 11,551 - -
Total Revenues 125,125 70,607 155,228 1,147
Housing - Land - - - -
Housing - Buildings - - 227,800 -
Down Payment Assistance 166,600 71,440 - -
Transfers to General Fund 23,990 23,990 23,990 3,998
Miscellaneous 40,000 - 46,000 15,000
Total Expenditures 230,590 95,430 297,790 18,998
Net Surplus (Deficit)(105,465)$ (24,823)$ (142,562)$ (17,851)$
Beginning Fund Balance 2,258,517 2,233,694
Ending Fund Balance 2,233,694$ 2,215,843$
City of Evanston
Affordable Housing Fund
As of February 28, 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$ 489,777$
Interest Income 25,000 17,755 25,000 2,195
Total Revenue 5,098,000 4,762,533 4,625,000 491,972
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 24,552
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 3,631,350 605,225
Transfer to General Fund 325,000 325,000 331,000 55,167
Total Expenditures 8,578,376 5,515,335 8,746,726 684,944
Net Surplus (Deficit) (3,480,376)$ (752,802)$ (4,121,726)$ (192,972)$
Beginning Fund Balance 8,194,348 7,441,546
Ending Fund Balance 7,441,546$ 7,248,574$
City of Evanston
Washington National TIF Fund
As of February 28, 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$ 32,182$
Interest Income - 9 - -
Total Revenue 428,756 433,192 448,875 32,182
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$ 32,182$
Beginning Fund Balance 448,169 458,130
Ending Fund Balance 458,130$ 490,312$
City of Evanston
Special Service Area #5
As of February 28, 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 2,295
Total Revenue 1,078,000 1,127,062 1,110,000 2,295
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 24,067
Total Expenditures 3,656,203 1,880,795 3,765,011 24,067
Net Surplus (Deficit)(2,578,203)$ (753,733)$ (2,655,011)$ (21,772)$
Beginning Fund Balance 5,000,873 4,247,140
Ending Fund Balance 4,247,140$ 4,225,368$
City of Evanston
SW II TIF (Howard Hartrey)
As of February 28, 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 4,917
Total Expenditures 608,920 29,590 609,500 4,917
Net Surplus (Deficit)(138,420)$ 426,820$ (144,400)$ (4,917)$
Beginning Fund Balance (114,083) 312,737
Ending Fund Balance 312,737$ 307,820$
City of Evanston
Southwest TIF
As of February 28, 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$ 1,590,278$
Bond Proceeds/Premium/ Discounts - 3,572,986 - -
Transfer from Other Funds - IMRF 755,846 755,846 783,004 127,334
Miscellaneous Revenue - 18,434 - 6,860
Interest Income 1,500 3,645 1,500 81
Transfer from Sewer Fund - 99,650 190,210 31,702
Transfer from Special Assessment Fund 317,660 317,660 317,660 52,943
Total Revenue 12,938,904 16,993,889 13,090,393 1,809,198
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)$ 1,471,885$
Beginning Fund Balance 2,629,020 2,937,637
Ending Fund Balance 2,937,637$ 4,409,522$
City of Evanston
Debt Service Fund
As of February 28, 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$ 294,606$
Interest Income 400 164 400 12
Miscellaneous - 15,125 - -
Total Revenue 862,400 486,387 500,400 294,618
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 68,723
Repayments to Econ. Dev. Fund 48,500 48,500 48,500 8,083
Transfers to General Fund 120,400 120,400 120,400 20,067
Total Expenditures 2,037,736 842,015 1,578,900 97,722
Net Surplus (Deficit)(1,175,336)$ (355,628)$ (1,078,500)$ 196,896$
Beginning Fund Balance 1,100,753 745,125
Ending Fund Balance 745,125$ 942,021$
City of Evanston
Howard Ridge TIF
As of February 28, 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$ 4,892$
Bond Proceeds 2,270,000 - 3,400,000 -
Interest Income 1,000 714 1,000 44
Total Revenue 2,876,000 97,101 3,701,000 4,936
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 10,000
Capital Projects 2,270,000 881,179 1,285,000 -
Total Expenditures 4,020,000 1,250,031 3,635,000 10,000
Net Surplus (Deficit)(1,144,000)$ (1,152,930)$ 66,000$ (5,064)$
Beginning Fund Balance 1,495,593 342,663
Ending Fund Balance 342,663$ 337,599$
City of Evanston
West Evanston TIF
As of February 28, 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 February 28, 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 3,984
Total Revenue 9,619,200 5,947,607 9,243,000 3,984
Administration - - - -
Capital Outlay (includes prior year
rollovers)14,175,358 6,476,841 10,794,172 118,783
Interfund Transfers Out 475,000 475,000 475,000 79,167
Total Expenditures 14,650,358 6,951,841 11,269,172 197,950
Net Surplus (Deficit)(5,031,158)$ (1,004,234)$ (2,026,172)$ (193,966)$
Beginning Fund Balance 5,746,660 4,742,426
Ending Fund Balance 4,742,426$ 4,548,460$
City of Evanston
Capital Improvement Fund
As of February 28, 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$ 74,291$
Bond Proceeds - - 250,000 -
Investment Income 10,000 5,532 10,000 630
Total Revenue 310,000 298,409 560,000 74,921
Transfer to Debt Service Fund 317,660 317,660 317,660 52,943
Capital Outlay 1,155,000 1,020,393 500,000 -
Total Expenditures 1,472,660 1,338,053 817,660 52,943
Net Surplus (Deficit)(1,162,660)$ (1,039,644)$ (257,660)$ 21,978$
Beginning Fund Balance 2,944,889 1,905,245
Ending Fund Balance 1,905,245$ 1,927,223$
City of Evanston
Special Assessment Fund
As of February 28, 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$ 350,066$
Church Street Garage Operations 767,092 557,258 716,348 77,108
Maple Avenue Garage Operations 1,151,800 1,142,999 1,204,200 213,135
Sherman Avenue Garage Operations 1,356,275 1,460,452 1,417,275 244,538
Washington National TIF Interfund Transfers-In 3,876,726 4,301,726 3,631,350 605,225
Interest Income 15,070 15,818 15,070 714
Miscellaneous Revenue 11,400 10,100 11,400 2,671
Reserve for Future Repairs (Contra Depreciation) 2,034,004 - 2,034,004 -
Total Revenue 12,082,367 10,542,765 12,099,647 1,493,457
7005 - Parking System Administration 655,747 825,321 784,607 74,240
7015 - Parking Lots and Meters 1,584,510 701,415 829,052 84,372
7025 - Church Street Self Park 608,255 395,831 607,955 60,691
7030 - Church Street Debt Payments 173,126 173,126 171,250 -
7036 - Sherman Avenue Garage 5,772,432 4,775,635 5,750,270 167,580
7037 - Maple Avenue Garage 1,736,960 840,539 1,611,920 138,182
7039 - Parking Debt - 26,504 27,461 -
Transfer to Insurance Fund 503,877 503,878 490,236 81,706
Transfer to General Fund 644,242 644,242 644,242 107,374
Transfer to Fleet 21,991 21,992 21,991 3,665
Transfer to Equipment Replacement 30,000 30,000 30,000 5,000
Capital Outlay 120,000 - - -
Capital Improvements 3,400,000 1,834,294 3,455,000 64,932
Total Expenditures 15,251,140 10,772,777 14,423,984 787,742
Net Surplus (Deficit)(3,168,773)$ (230,012)$ (2,324,337)$ 705,715$
Further Operating Expense Breakdown:
7015 Parking Meter Activities 762,846 701,415 792,400 84,372
7015 Parking Meter Depreciation 36,652 - 36,652 -
SUBTOTAL 799,498 701,415 829,052 84,372
7025- Church Garage Activities 494,156 395,831 428,027 60,691
7025- Church Garage Depreciation 179,928 - 179,928 -
SUBTOTAL 674,084 395,831 607,955 60,691
7036 Sherman Garage Activities 1,199,756 1,525,635 1,172,020 167,580
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 5,750,270 167,580
7037 Maple Garage Activities 1,013,991 840,539 945,722 138,182
7037 Debt Service Payments - - - -
7037 Reserve (Depreciation)666,198 - 666,198 -
SUBTOTAL 1,680,189 840,539 1,611,920 138,182
Beginning Unrestricted Fund Balance 15,196,441 14,966,429
Ending Unrestricted Fund Balance 14,966,429$ 15,672,144$
City of Evanston
Parking Fund
As of February 28, 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$ 926,888$
Skokie 2,800,000 2,989,109 2,856,000 402,936
Northwest Commission 4,414,000 5,033,996 4,517,000 759,781
Cross Connection Control Fees 91,000 98,805 100,500 -
Investment Earnings 2,500 15,025 2,500 3,008
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 7,936
Grants 262,500 262,500 - -
Insurance Reimbursements 420,000 - - -
Phosphate Sales 60,000 49,754 66,000 7,327
Property Sales and Rentals 203,057 200,951 213,300 20,477
Misc Revenue - 5,387 - 70,190
Total Revenue 18,768,057 19,606,467 16,929,300 2,198,543
General Support 832,838 911,966 990,583 116,783
Pumping 2,368,467 2,274,005 2,333,247 264,015
Filtration 2,563,022 2,980,398 2,635,539 244,816
Distribution 1,464,106 1,153,470 1,424,324 177,711
Meter Maintenance 313,840 282,913 309,163 36,823
Other Operating Expenses 285,530 227,063 478,592 12,102
Debt Service 944,157 944,157 864,233 303,016
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 26,680
Interfund Transfers Out - General Fund 3,356,300 3,356,300 3,356,300 559,383
Interfund Transfers Out - Insurance Fund 468,492 468,493 468,492 78,082
Total Expense 20,663,758 18,930,441 20,611,479 1,819,411
Net Surplus (Deficit)(1,895,701)$ 676,026$ (3,682,179)$ 379,132$
Beginning Unrestricted Fund Balance 8,246,988 8,923,014
Ending Unrestricted Fund Balance 8,923,014$ 9,302,146$
City of Evanston
Water Fund
As of February 28, 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$ 2,202,663$
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 12
Miscellaneous 91,236 - 18,865 -
Total Revenue 22,000,236 18,136,588 20,027,865 2,202,675
Sewer Operations 1,869,650 2,037,201 2,134,549 269,703
Other Operating Expenses 48,100 48,098 43,300 -
Interfund Transfers Out - General Fund 142,200 142,200 142,200 23,700
Interfund Transfers Out - Insurance Fund 269,988 269,988 269,988 44,998
Transfer to Debt Service - - 190,211 31,702
Capital Outlay 18,000 14,885 20,600 9,204
Capital Improvement Account 4,753,000 752,977 4,100,000 -
Debt Service 14,360,205 14,242,990 11,542,740 550,632
Total Expenses 21,461,143 17,508,339 18,443,588 929,939
Net Surplus (Deficit) 539,093$ 628,249$ 1,584,277$ 1,272,736$
Beginning Unrestricted Fund Balance 3,513,271 4,141,520
Ending Unrestricted Fund Balance 4,141,520$ 5,414,256$
City of Evanston
Sewer Fund
As of February 28, 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$ 207,661$
Solid Waste Franchise Fees 175,000 129,387 175,000 41,932
SWANCC Recycling Incentive 140,000 52,486 140,000 2,882
Recycling Service Charge 2,954,033 2,958,350 2,954,033 494,234
Sanitation Service Charge Penalty 30,000 52,865 30,000 9,364
Special Pickup Fees 100,000 51,413 100,000 1,280
State Recycling Grant - 1,500 - -
Trash Cart Sales 15,000 32,247 15,000 227
Investment Income - - - 17
Yard Waste Fees 350,000 190,957 350,000 23,639
Total Revenue 5,010,000 4,715,172 5,010,000 781,236
Refuse Collection & Disposal 3,077,218 2,881,849 3,259,574 335,135
Residential Recycling Collection 1,360,393 1,129,376 1,254,398 167,998
Yard Waste Collection 750,250 611,971 750,250 -
Total Expense 5,187,861 4,623,196 5,264,222 503,133
Net Surplus (Deficit)(177,861)$ 91,976$ (254,222)$ 278,103
Beginning Unrestricted Fund Balance (1,571,711) (1,479,735)
Ending Unrestricted Fund Balance (1,479,735)$ (1,201,632)
City of Evanston
Solid Waste
As of February 28, 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$ 417,893$
Library Fund 2,381 2,381 2,381 397
Parking Fund 21,992 21,992 21,992 3,665
Water Fund 122,751 122,751 122,751 20,459
Sewer Fund 177,729 177,729 177,729 29,622
Solid Waste Fund 298,071 298,071 298,071 49,679
Sale of Surplus Property 75,000 76,115 - -
Damage to City Property 24,789 - 24,789 -
Miscellaneous Revenue 20,000 48,014 10,000 10,289
Interest Income 4,165 409 1,000 -
Total Revenues 3,204,234 3,204,818 3,166,069 532,004
General Support 284,571 240,361 292,007 38,710
Major Maintenance 3,211,873 3,203,629 3,217,058 364,019
Transfer to Equipment Repl. Fund 2,222,069 1,481,379 - -
Capital Outlay - 2,896 - -
Total Expenditures 5,718,513 4,928,265 3,509,065 402,729
Net Surplus (Deficit)(2,514,279)$ (1,723,447)$ (342,996)$ 129,275$
Beginning Fund Balance 1,639,611 (83,836)
Ending Fund Balance (83,836)$ 45,439$
City of Evanston
Fleet Maintenance Fund
As of February 28, 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$ 207,098$
Library Fund 1,700 1,700 1,700 283
Parking Fund 30,000 30,000 30,000 5,000
Water Fund 72,275 - - -
Sewer Fund 127,650 - - -
Solid Waste Fund 177,131 177,131 177,131 29,522
Miscellaneous Revenue - 10,904 - 834
Sale of Surplus Property 210,217 253,156 210,217 7,200
Transfer from Fleet Fund 2,222,069 1,481,379 - -
Total Revenues 4,583,632 3,696,860 1,661,638 249,937
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)$ 249,937$
Beginning Fund Balance -$ 588,828$
Ending Fund Balance 588,828$ 838,765$
City of Evanston
Equipment Replacement Fund
As of February 28, 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$ 20,201$
General Admin Contribution- E911 930 930 930 155
General Admin Contribution- CDBG 930 930 930 155
General Admin Contribution- E.D. 930 930 930 155
General Admin Contribution- Parking 17,032 17,032 17,032 2,839
General Admin Contribution- Water Fund 24,962 24,962 24,962 4,160
General Admin Contribution- Sewer Fund 14,385 14,385 14,385 2,398
Liability/Property Contribution- General 909,150 909,150 909,150 151,525
Liability/Property Contribution- E911 6,972 6,972 6,972 1,162
Liability/Property Contribution- CDBG 6,972 6,972 6,972 1,162
Liability/Property Contribution- E.D. 6,972 6,972 6,972 1,162
Liability/Property Contribution- Parking 127,731 127,731 127,731 21,289
Liability/Property Contribution- Water Fund 187,209 187,209 187,209 31,202
Liability/Property Contribution- Sewer Fund 107,887 107,887 107,887 17,981
Workers' Comp Contribution- General 1,244,860 1,244,860 1,244,860 207,477
Workers' Comp Contribution- Library Fund 5,898 5,898 5,898 983
Workers' Comp Contribution- E911 9,546 9,546 9,546 1,591
Workers' Comp Contribution- CDBG 9,546 9,546 9,546 1,591
Workers' Comp Contribution- E.D. 9,546 9,546 9,546 1,591
Workers' Comp Contribution- Parking 174,886 174,886 174,886 29,148
Workers' Comp Contribution- Water Fund 256,322 256,322 256,322 42,720
Workers' Comp Contribution- Sewer Fund 147,716 147,716 147,716 24,619
Subrogation Proceeds 83,300 121,316 83,300 31,262
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 3,516,536 616,528
Health Insurance Chargebacks- General 7,602,935 7,602,935 8,232,350 1,377,152
Health Insurance Chargebacks - Library 308,920 308,920 318,681 53,114
Health Insurance Chargebacks - NSP2 15,635 15,635 16,390 2,732
Health Insurance Chargebacks- E911 77,647 77,647 81,545 13,591
Health Insurance Chargebacks- CDBG 10,780 10,780 12,586 2,098
Health Insurance Chargebacks- E.D. Fund 57,886 57,886 56,081 8,328
Health Insurance Chargebacks- Parking 184,229 184,229 170,588 28,431
Health Insurance Chargebacks- Water 561,211 561,211 596,392 99,399
Health Insurance Chargebacks- Sewer 140,199 140,199 168,030 28,005
Health Insurance Chargebacks - Solid Waste 158,577 158,577 114,220 19,037
Health Insurance Chargebacks- Fleet 196,271 196,271 183,414 30,569
Retiree Health Insurance Contributions 1,903,503 1,599,166 1,684,894 268,290
Employee Health Insurance Contributions 1,209,056 1,357,679 1,760,276 233,953
One Time IPBC Distribution 200,000 200,000 300,000 50,000
Health & Life insurance - Subtotal 12,626,849 12,471,135 13,695,447 2,214,699
Total Revenues 16,143,385 16,184,590 17,211,983 2,831,227
City of Evanston
Insurance Fund
As of February 28, 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 February 28, 2013
General Administration & Support 354,104 404,380 294,093 59,304
Auditing - - 25,000 -
Liability/Property Insurance Premiums 470,000 417,853 470,000 -
Liability Legal Fees 350,000 483,384 350,000 -
Liability Settlement Payments 400,000 1,065,006 400,000 -
Transfer - to ERI Debt Service - - 8,325 -
Workers' Comp Insurance Premiums 114,400 108,284 114,400 544,290
Workers' Comp Legal Fees 60,000 56,776 80,500 47,550
Workers' Comp Medical Payments 850,000 510,510 800,000 30,476
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 - 2,041
Workers' Comp & Liability - Subtotal 3,583,504 4,172,178 3,787,318 899,523
General Administration & Support 98,878 9,002 94,093 9,007
Health Insurance Premiums 13,005,609 13,178,021 13,458,615 2,229,100
Health Insurance Opt Out Payments 78,000 50,750 84,000 13,993
Health & Life Insurance - Subtotal 13,182,487 13,237,773 13,636,708 2,252,100
Total Expenditures 16,765,991 17,409,951 17,424,026 3,151,623
Net Surplus (Deficit)(622,605)$ (1,225,361)$ (212,043)$ (320,396)$
Beginning Unrestricted Fund Balance (6,124,772) (7,350,133)
Ending Unrestricted Fund Balance (7,350,133)$ (7,670,529)$
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$ 813,639$
Personal Property Repl Tax 282,000 282,000 280,000 -
Interest on Investment 600,000 753,329 800,000 541
Participant Contributions 900,000 848,912 922,500 134,336
Unrealized Gain - - - 134
Miscellaneous - 184 - -
Total Revenue 7,901,393 8,130,637 8,064,075 948,650
Administrative Expenses 154,000 289,018 154,000 8,779
Legal Fees 50,000 - 50,000 -
Retiree Pensions 4,700,000 4,771,894 4,841,000 806,829
Widows' Pensions 1,070,000 1,068,600 1,090,000 168,711
Disability Pensions 1,060,000 1,261,223 1,350,000 223,428
QUILDRO 75,000 79,831 75,000 15,069
Reserve for Future Payments - - - -
Total Expenditures 7,109,000 7,470,566 7,560,000 1,222,816
Net Surplus (Deficit)792,393$ 660,071$ 504,075$ (274,166)$
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$ 55,279,526$
City of Evanston
Fire Pension Fund
As of February 28, 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$ 1,092,492$
Personal Property Repl Tax 325,000 325,000 325,000 -
Interest Income 1,600,000 2,343,610 2,625,000 92
Participant Contributions 1,385,000 1,599,434 1,383,750 262,197
Miscellaneous - 125 - -
Unrealized Gain / (Loss) - - - -
Total Revenue 11,506,751 12,627,911 12,403,075 1,354,781
Administrative Expenses 186,000 270,571 250,000 775
Retiree Pensions 7,250,000 7,299,098 7,500,769 1,284,860
Widow Pensions 818,000 868,955 868,000 143,336
Disability Pensions 625,000 652,875 700,000 116,826
Separation Refunds - 116,538 150,000 -
QUILDRO 12,000 17,886 18,000 3,514
Reserve for Future Payments - - - -
Total Expenditures 8,891,000 9,225,923 9,486,769 1,549,311
Net Surplus (Deficit)2,615,751$ 3,401,988$ 2,916,306$ (194,530)$
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$ 75,803,722$
City of Evanston
Police Pension Fund
As of February 28, 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$ 554,615$
Library Fines & Fees 150,000$ 148,074$ 185,000 30,170
Library Material Replacement 12,500 12,495 12,500 2,623
Copy Machine Charges 20,000 20,131 20,000 3,831
Meeting Room Fees 10,000 8,986 10,000 2,790
Non-resident Cards 2,460 989 1,690 -
North Branch Rental Income 47,325 58,606 59,660 7,250
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 - -
Book Sales - - 60,000 3,417
Fund for Excellence - - 245,000 32,915
Transfer from Endowment - - 131,250 -
Total Revenues 4,649,599 5,010,204 5,104,814 637,611
Expenditures
Youth Services 800,390 836,256 891,720 124,148
Adult Services 1,579,231 1,558,086 1,535,224 218,991
Circulation 589,769 618,770 612,892 100,846
Neighborhood Services 203,336 195,587 360,757 44,334
Technical Services 473,306 484,877 503,433 48,125
Maintenance 491,375 476,783 507,517 59,292
Administration 512,192 510,186 669,377 88,091
Total Expenditures 4,649,599 4,680,545 5,080,920 683,827
Net Surplus (Deficit)- 329,659 23,894 (46,216)$
Beginning Fund Balance - 329,659
Ending Fund Balance 329,659 283,443
City of Evanston
Library Fund
As of February 28, 2013
37
January February March April May June July August September October November December
FY 2013 Unreserved Fund Balance 17,412,530$ 18,091,096$
FY 2012 Unreserved Fund Balance 14,685,117$ 16,337,797$
FY 2013 Cash Balance 6,624,063$ 7,811,937$
FY 2012 Cash Balance 8,894,526$ 8,902,327$
$-
$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