HomeMy WebLinkAbout2012.11 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 2012 Monthly Financial Report
Date: January 4, 2012
Please find attached the unaudited financial statements as of November 30, 2012. A
summary by fund for total revenues, expenditures/expenses, fund balances, and cash
balances is as follows:
YTD YTD YTD 11/30/2012 11/30/2012
11/30/2012 11/30/2012 11/30/2012 Unreserved Cash
Fund Name Fund # Revenue Expenses Net Fund Balance Balance*
General 100 75,236,474$ 73,333,941$ 1,902,533$ 20,295,702$ 10,365,174
Library 185 4,938,057 4,063,281 874,776 874,776 875,441
HPRP 190 83,648 83,648 - - 0
Neighborhood Stabilization 195 7,366,540 7,103,139 263,401 263,401 276,326
Motor Fuel 200 1,511,386 1,784,571 (273,185) 927,059 1,089,455
Emergency 911 205 932,409 938,064 (5,655) 1,305,103 1,165,103
SSA#4 210 361,472 398,000 (36,528) (97,559) (126,436)
CDBG 215 1,925,941 1,612,819 313,122 735,921 (46,492)
CDBG Loan 220 227,566 142,471 85,095 2,087,175 110,754
Economic Development 225 1,624,260 1,837,595 (213,335) 1,974,274 1,761,337
Neighborhood Improvement 235 - - - 109,915 109,915
Home 240 651,831 571,158 80,673 2,801,291 (17,279)
Affordable Housing 250 57,483 93,431 (35,948) 2,222,569 543,637
Washington National TIF 300 4,752,352 4,511,039 241,313 8,435,661 7,854,271
SSA#5 305 430,941 423,231 7,710 455,879 402,223
SW II TIF (Howard Hartrey) 310 1,125,812 1,187,008 (61,196) 4,939,677 4,939,676
Southwest TIF 315 455,021 27,180 427,841 313,758 305,959
Debt Service 320 16,872,417 7,173,793 9,698,624 12,327,644 10,766,465
Howard Ridge TIF 330 486,508 800,142 (313,634) 787,119 826,441
West Evanston TIF 335 96,954 644,508 (547,554) 948,039 1,473,331
Capital Improvement 415 5,740,277 5,349,824 390,453 6,137,113 6,441,583
Special Assessment 420 231,453 1,255,137 (1,023,684) 1,921,205 1,921,206
Parking 505 9,852,016 6,859,730 2,992,286 18,188,727 17,721,741
Water 510-513 18,290,864 16,811,711 1,479,153 9,726,141 9,972,497
Sewer 515 17,147,923 13,058,507 4,089,416 7,602,687 6,216,592
Solid Waste 520 4,351,716 3,997,168 354,548 (1,217,163) (1,575,221)
Fleet 600 2,948,128 4,518,767 (1,570,639) 68,972 (431,842)
Equipment Replacement 601 3,330,707 3,074,206 256,501 256,501 256,501
Insurance 605 14,891,309 15,785,277 (893,968) (7,018,740) 439,132
Total** 195,921,465$ 177,439,346$ 18,482,119$ 97,372,847$ 83,637,490$
*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.
The City manages these funds as a trustee and are not available for use by the City.
Memorandum
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Beginning in 2012 the General Fund balance calculation includes both the undesignated
and designated (IMRF and Compensated absence reserve of $5.4 million) fund
balances.
The budget target through November 30, 2012 was 91.6% of the Fiscal Year 2012
budgeted amount. General Fund Revenues were approximately $75.2M or 91% of the
budgeted amount. General Fund Expenditures were $73.3M or 86.8% of the budgeted
amount. The net surplus for the General Fund through November 30, 2012 was
approximately $1.9 million. Barring external circumstances such as reductions in
Federal or State funds, the overall FY 2012 General Fund budget appears stable.
Included above are the ending balances as of November 30, 2012 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.
Through November 30, 2012, the Library Fund revenues are $4.4M after excluding the
one-time transfer of assets from the General Fund totaling $521,920 (Library Gift Funds,
Electronic-Payment Gift / Fine Accounts, and Petty Cash). Additionally, when excluding
the one-time General Fund transfer of assets, year-to-date Library Fund surplus is
approximately $352,856. Staff anticipates that Library Fund revenues will not increase
significantly for the remainder of FY 2012. As a result, staff anticipates the Library will
spend down most of the remaining fund balance by year-end. Please note beginning in
January of 2013, the Library Fund will be moved to the end of the Monthly Financial
Reports.
Through November 30, 2012, the Special Service Area (SSA) #4 Fund is showing a
negative fund balance of $97,559 and a negative cash balance of $126,436.
Through November 30, 2012, the Community Development Block Grant (CDBG) Fund
is showing a negative cash balance of $46,492. This negative cash balance is the
result of two outstanding receivables due to the City from the Federal Government. The
City collected the first receivable, totaling $12,085, on December 6, 2012. The second
receivable, totaling $82,483, was collected on December 17, 2012.
Through November 30, 2012, the Home Fund is showing a negative cash balance of
$17,279. This negative cash balance is the result of an outstanding receivable due to
the City from the Federal Government. The City collected this receivable, totaling
$20,000 on December 3, 2012.
Through November 30, 2012, the Debt Service Fund is showing a positive cash balance
of approximately $10.8M. This balance was significantly reduced on December 1, 2012
due to a scheduled debt service payment of approximately $9.5M. Additionally, the
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Debt Service Fund balance will be further reduced due to a scheduled payment of
$337,063 on January 1, 2013.
Through November 30, 2012, the Solid Waste Fund is showing a negative fund balance
of $1,217,163 and a negative cash balance of $1,575,221.
Through November 30, 2012, there is a negative cash balance of $431,842 in the Fleet
Fund.
If there are any questions on the attached report, please contact me by phone at (847)
859-7816 or by email: lgergits@cityofevanston.org.
Detailed fund summary reports can be found at the following link:
http://www.cityofevanston.org/city-budget/financial-reports/
CERTIFICATION OF ATTACHED FINANCIAL REPORTS
As required per Illinois Statute 65 ILCS 5/3.1-35-45 I, Martin Lyons, Treasurer of the
City of Evanston, hereby affirm that I have reviewed the November 30, 2012 year-to-
date financial information and reports which to the best of my knowledge appear
accurate and complete.
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Revenues Budget Actual
% of
Budget Budget Actual
% of
Budget Budget Actual
% of
Budget Budget Actual
% of
Budget Budget Actual
% of
Budget
Property Tax 12,296,386$ 12,409,383$ 100.9% -$ -$ -$ -$ -$ -$ -$ -$
Sales Tax 15,206,475 13,064,942 85.9% - - - - - - - -
State Income Tax 5,853,839 6,089,992 104.0% - - - - - - - -
Utility Tax 8,672,006 7,459,584 86.0% - - - - - - - -
Real Estate Transfer Tax 1,725,000 1,806,694 104.7% - - - - - - - -
Liquor Tax 2,070,063 2,059,101 99.5% - - - - - - - -
Other Taxes 5,860,547 4,584,079 78.2% - - - - - - - -
Licenses, Permits, Fees 8,652,861 9,039,887 104.5% - - - - - - - -
Charges for Services 7,853,023 6,730,924 85.7% 6,171,637 5,873,350 95.2% 12,905,000 13,001,401 100.7% 12,908,000 13,099,144 101.5% 3,624,033 3,157,172 87.1%
Intergovernmental Revenues 669,897 852,329 127.2% - - 262,500 262,500 100.0% - - 140,000 52,408 37.4%
Interfund Transfers 7,890,068 7,043,911 89.3% 3,876,726 3,978,666 102.6% - - - - 1,245,967 1,142,136 91.7%
Other Non-Tax Revenue 5,950,622 4,095,648 68.8% 2,034,004 - 0.0% 5,600,557 5,026,963 89.8% 9,092,236 4,048,779 44.5% - -
Total Revenues 82,700,787$ 75,236,474$ 91.0% 12,082,367$ 9,852,016$ 81.5% 18,768,057$ 18,290,864$ 97.5% 22,000,236$ 17,147,923$ 77.9% 5,010,000$ 4,351,716$ 86.9%
Expenditures
Legislative 616,033$ 565,046$ 91.7% -$ -$ -$ -$ -$ -$ -$ -$
City Administration 1,856,258 1,394,966 75.1% - - - - - - - -
Law Department 999,107 855,549 85.6% - - - - - - - -
Administrative Services Department 8,643,197 6,920,401 80.1% - - - - - - - -
Community and Econ. Development 3,148,339 2,739,202 87.0% - - - - - - - -
Police Department 24,752,938 22,021,012 89.0% - - - - - - - -
Fire & Life Safety Services 13,314,621 11,932,199 89.6% - - - - - - - -
Health Department 2,413,969 2,032,453 84.2% - - - - - - - -
Public Works - Operating 9,559,460 7,992,886 83.6% 11,731,140 5,066,730 43.2% - - - - 5,187,861 3,997,168 77.0%
Public Works - Capital Outlay - - 3,520,000 1,793,000 50.9% - - - - - -
Parks, Recreation & Comm. Services 17,392,621 15,480,227 89.0% - - - - - - - -
Capital Improvement Transfer 1,250,000 1,000,000 80.0%
Equipment Replacement Transfer 500,000 400,000 80.0%
Utilities - Operating - - - - 12,664,258 11,164,370 88.2% 16,690,143 12,296,761 73.7% - -
Utilities - Capital Outlay - - - - 7,999,500 5,647,341 70.6% 4,771,000 761,746 16.0% - -
Total Expenditures 84,446,543$ 73,333,941$ 86.8% 15,251,140$ 6,859,730$ 45.0% 20,663,758$ 16,811,711$ 81.4% 21,461,143$ 13,058,507$ 60.8% 5,187,861$ 3,997,168$ 77.0%
As of November 30, 2012
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 2012 Budget)
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FY 2011 FY 2011 FY 2012 FY 2012
Budget Audited Budget YTD
Adopted Actual Amended Actual
Tax - Property 16,516,200$ 16,235,517$ 12,296,386$ 12,409,383$
Tax - State Use 677,877 921,494 1,091,215 974,949
Tax - Sales Tax - Basic 7,300,000 7,671,007 9,209,455 7,988,433
Tax - Sales Tax - Home Rule 4,552,968 4,902,429 5,997,020 5,076,509
Tax - Auto Rental 29,155 34,004 36,445 38,319
Tax - Athletic Contest 550,000 718,538 700,000 190,795
Tax - State Income 4,635,565 4,924,177 5,853,839 6,089,992
Tax - Fire Insurance 90,000 - - -
Tax - Electric Utility 2,196,333 2,358,266 3,069,806 2,819,438
Tax - Natural Gas Utility 1,385,130 871,281 1,583,000 830,207
Tax - Natural Gas Use - Home Rule 709,044 539,228 869,000 609,850
Tax - Cigarette 295,284 301,219 485,000 142,495
Tax - Evanston Motor Fuel 550,378 481,751 761,587 586,201
Tax - Liquor 1,623,754 1,857,121 2,070,063 2,059,101
Tax - Parking 1,800,000 1,942,347 2,160,000 2,151,449
Tax - Personal Property Replacement 441,166 438,324 626,300 499,871
Tax - Real Estate Transfer 1,500,000 1,989,587 1,725,000 1,806,694
Tax - Telecommunications 2,691,834 2,607,013 3,150,200 3,200,089
License Fees - Vehicles 1,799,820 2,056,523 2,598,341 1,573,084
License Fees - Other 814,720 900,475 1,045,382 1,017,347
Permit Fees - Building 2,500,000 1,834,961 2,500,000 3,375,877
Permit Fees - Other 1,086,400 1,142,828 1,184,788 1,787,370
Other Fees 1,092,617 847,241 1,324,350 1,286,209
Fines and Forfeiture Revenue 3,806,864 3,279,785 4,721,639 3,177,978
Charges for Services Revenue 6,048,402 6,184,831 7,853,023 6,730,924
Intergovernmental Revenue 802,239 795,336 669,897 852,329
Other Revenue 1,575,183 809,498 1,216,983 910,899
Interfund Transfers In (Other Funds)6,790,549 6,557,462 7,890,068 7,043,911
Interest Income 12,000 767,335 12,000 6,771
Total Revenue 73,873,482 73,969,578 82,700,787 75,236,474
Legislative 523,131 516,342 616,033 565,046
City Administration 1,675,952 1,363,079 1,856,258 1,394,966
Law Department 828,120 821,667 999,107 855,549
Administrative Services Department 8,206,488 7,297,540 8,643,197 6,920,401
Community and Economic Development 2,824,205 2,616,811 3,148,339 2,739,202
Police Department 20,263,642 20,444,887 24,752,938 22,021,012
Fire & Life Safety Services Department 11,192,783 11,019,489 13,314,621 11,932,199
Health Department 2,135,313 1,991,209 2,413,969 2,032,453
Public Works Department 6,862,268 6,426,231 9,559,460 7,992,886
Library (Note 1)3,708,359 3,695,279 - -
Parks, Recreation & Community Services 15,653,221 15,436,525 17,392,621 15,480,227
Transfer to Capital Improvement Fund - - 1,250,000 1,000,000
Transfer to Equipment Replacement Fund - - 500,000 400,000
Total Expenditures 73,873,482 71,629,059 84,446,543 73,333,941
Net Surplus (Deficit)-$ 2,340,519$ (1,745,756)$ 1,902,533$
Beginning Unrestricted Fund Balance (Note 2) 22,003,752 18,393,169
Adjustment to GAAP Basis of Accounting (5,951,102) -
Total Ending Fund Balance 18,393,169$ 20,295,702$
Audited FY 2011 Ending Fund Balance Composition
Restricted for Fund Activities -
Committed -
Assigned / Unassigned 18,393,169
Total Ending Fund Balance 18,393,169
Note 1: The Library is budgeted as a separate fund in FY 2012.
Note 2: Unrestricted fund balance includes amounts designated for compensated absences and IMRF.
City of Evanston
General Fund
As of November 30, 2012
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FY 2011 FY 2011 FY 2012 FY 2012
Budget Audited Budget YTD
Adopted Actual Adopted Actual
Revenue By Source
Library Fines & Fees -$ -$ 150,000$ 139,545$
Library Material Replacement - - 12,500 11,765
Copy Machine Charges - - 20,000 19,374
Meeting Room Fees - - 10,000 7,291
Non-resident Cards - - 2,460 989
North Branch Rental Income - - 47,325 54,126
State Per Capita Grant - - 75,900 76,385
Personal Property Repl. Tax - - 50,200 -
Video Rentals - - 28,000 25,016
Transfer from General Fund - - - 521,920
Allocation - Property Taxes - - 4,253,214 4,081,646
Total Revenues - - 4,649,599 4,938,057
Expenditures
Youth Services - - 800,390 730,594
Adult Services - - 1,579,231 1,346,752
Circulation - - 589,769 542,624
North Branch - - 203,336 170,970
Technical Services - - 473,306 412,670
Maintenance - - 491,375 415,202
Administration - - 512,192 444,469
Total Expenditures - - 4,649,599 4,063,281
Net Surplus (Deficit)- - - 874,776$
Beginning Fund Balance - -
Ending Fund Balance - 874,776
Audited FY 2011 Ending Fund Balance Composition
Restricted for Fund Activities -
Committed -
Assigned / Unassigned -
Total Ending Fund Balance -
*The Library is budgeted as a separate fund in FY 2012. In prior fiscal years, the Library
was a department in the General Fund.
City of Evanston
Library Fund*
As of November 30, 2012
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FY 2011 FY 2011 FY 2012 FY 2012
Budget Audited Budget YTD
Adopted Actual Adopted Actual
Grant Proceeds 288,460$ 195,943$ 80,000$ 83,648$
Total Revenue 288,460 195,943 80,000 83,648
HPRP Administration 27,000 18,522 - -
Program Activities 261,460 177,421 80,000 83,648
Total Expenditures 288,460 195,943 80,000 83,648
Net Surplus (Deficit) -$ -$ -$ -$
Beginning Fund Balance - -
Ending Fund Balance -$ -$
Audited FY 2011 Ending Fund Balance Composition
Restricted for Fund Activities -
Committed -
Assigned / Unassigned -
Total Ending Fund Balance -
City of Evanston
Homelessness Prevention & Rapid Re-Housing Program
As of November 30, 2012
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FY 2011 FY 2011 FY 2012 FY 2012
Adopted Audited Budget YTD
Budget Actual Adopted Actual
Grant Proceeds 6,887,345$ 5,409,752$ 5,699,363$ 7,101,332$
Program Income 1,500,000 - 1,750,000 265,208
Total Revenue 8,387,345 5,409,752 7,449,363 7,366,540
Development Activities 7,985,000 5,083,230 6,771,363 6,742,974
Administration 124,345 324,612 338,749 237,116
Transfer to Debt Service - 1,910 3,616 3,315
Transfer to Insurance - - 15,635 14,332
Transfer to General Fund 278,000 - 320,000 105,402
Total Expenditures 8,387,345 5,409,752 7,449,363 7,103,139
Net Surplus (Deficit) -$ -$ -$ 263,401$
Beginning Fund Balance - -
Ending Fund Balance -$ 263,401$
Audited FY 2011 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, 2012
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FY 2011 FY 2011 FY 2012 FY 2012
Adopted Audited Adopted YTD
Budget Actual Budget Actual
State Allotment 1,900,000$ 2,195,972$ 1,900,000$ 1,510,404$
Investment Earnings 2,000 615 2,000 982
Miscellaneous Income - - - -
Total Revenue 1,902,000 2,196,587 1,902,000 1,511,386
Street Resurfacing (2012) 1,200,000 980,941 1,400,000 1,017,331
Transfer to General Fund - Staff Engineering 110,606 110,606 132,727 121,666
Transfer to General Fund - Street Maintenance 586,886 586,886 704,263 645,574
Total Expenditures 1,897,492 1,678,433 2,236,990 1,784,571
Net Surplus (Deficit)4,508$ 518,154$ (334,990)$ (273,185)$
Beginning Fund Balance 682,090 1,200,244
Ending Fund Balance 1,200,244$ 927,059$
Audited FY 2011 Ending Fund Balance Composition
Restricted for Fund Activities 1,200,244
Committed -
Assigned / Unassigned -
Total Ending Fund Balance 1,200,244
City of Evanston
Motor Fuel Fund
As of November 30, 2012
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FY 2011 FY 2011 FY 2012 FY 2012
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Landline Surcharge Revenue 525,000$ 511,586$ 617,400$ 532,914$
Wireless Surcharge Revenue 340,000 383,844 416,160 398,855
Interest Income 750 296 1,000 640
Miscellaneous Revenue - - - -
Total Revenue 865,750 895,726 1,034,560 932,409
Operating Expense 778,737 689,786 847,415 688,364
Transfer to General Fund 125,868 125,868 125,950 115,454
Transfer to Insurance Fund - 95,095 87,170
Transfer to Debt Service Fund - 10,385 9,520
Capital Replacement 229,353 164,146 188,000 37,556
Total Expenditures 1,133,958 979,800 1,266,845 938,064
Net Surplus (Deficit)(268,208)$ (84,074)$ (232,285)$ (5,655)$
Beginning Fund Balance 1,394,832 1,310,758
Ending Fund Balance 1,310,758$ 1,305,103$
Audited FY 2011 Ending Fund Balance Composition
Restricted for Fund Activities 1,310,758
Committed -
Assigned / Unassigned -
Total Ending Fund Balance 1,310,758
City of Evanston
E911 Fund
As of November 30, 2012
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FY 2011 FY 2011 FY 2012 FY 2012
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Property Tax Revenue 378,000$ 214,614$ 398,000$ 361,466$
Investment Income - 30 - 6
Total Revenues 378,000 214,644 398,000 361,472
Professional Fees (Evmark)378,000 388,000 398,000 398,000
Total Expenditures 378,000 388,000 398,000 398,000
Net Surplus (Deficit)-$ (173,356)$ -$ (36,528)$
Beginning Fund Balance 112,325 (61,031)
Ending Fund Balance (61,031)$ (97,559)$
Audited FY 2011 Ending Fund Balance Composition
Restricted for Fund Activities -
Committed -
Assigned / Unassigned (61,031)
Total Ending Fund Balance (61,031)
City of Evanston
Special Service Area #4 Fund
As of November 30, 2012
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FY 2011 FY 2011 FY 2012 FY 2012
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Intergovernmental/Entitlement 2,095,180$ 1,754,755$ 1,490,500$ $ 1,851,530
Funds Reallocated from Prior Years 25,000 65,693 -
Program Income 20,000 - 140,000 74,361
Miscellaneous - 5,302 - 50
Total Revenues 2,140,180 1,760,057 1,696,193 1,925,941
CDBG Administration/Planning 308,367 337,872 232,382 187,587
Development Activities 1,016,894 1,418,095 432,000 609,078
Capital Projects - - 255,000 138,522
Transfers to Debt Service - 4,090 - 2,485
Transfers to General Fund 772,000 - 776,811 675,147
Total Expenditures 2,097,261 1,760,057 1,696,193 1,612,819
Net Surplus (Deficit)42,919$ -$ -$ 313,122$
Beginning Fund Balance 422,799 422,799
Ending Fund Balance 422,799$ 735,921$
Audited FY 2011 Ending Fund Balance Composition
Restricted for Fund Activities 422,799
Committed -
Assigned / Unassigned -
Total Ending Fund Balance 422,799
City of Evanston
CDBG Fund
As of November 30, 2012
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FY 2011 FY 2011 FY 2012 FY 2012
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Intergovernmental Revenue -$ 4,800$ -$ 133,549$
Program Income 9,000 - 9,000 93,836
Interest Income - 1,018 - 181
Total Revenues 9,000 5,818 9,000 227,566
Program Expenses 20,000 8,460 20,000 142,471
Transfer to CDBG - - - -
Development Activities - - - -
Total Expenditures 20,000 8,460 20,000 142,471
Net Surplus (Deficit) (11,000)$ (2,642)$ (11,000)$ 85,095$
Beginning Fund Balance 2,004,722 2,002,080
Ending Fund Balance 2,002,080$ 2,087,175$
Audited FY 2011 Ending Fund Balance Composition
Restricted for Fund Activities 2,002,080
Committed -
Assigned / Unassigned -
Total Ending Fund Balance 2,002,080
City of Evanston
CDBG Loan Fund
As of November 30, 2012
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FY 2011 FY 2011 FY 2012 FY 2012
Adopted Audited Amended YTD
Budget Actual Budget Actual
Hotel Tax 1,350,000$ 1,440,739$ 1,600,000$ 1,363,219$
Amusement Tax 300,000 241,767 300,000 212,152
Howard-Ridge Loan Repayment - - 48,500 48,500
Miscellaneous - - - -
Investment Income 8,000 179 8,000 389
Total Revenues 1,658,000 1,682,685 1,956,500 1,624,260
Economic Development Activities 1,640,247 1,541,021 1,802,825 1,257,991
Capital Projects - - 160,000 83,878
Tax Rebate Agreement - - - -
Transfer to Debt Service - - 12,752 11,689
Transfer to Insurance - - 75,334 69,055
Transfers to General Fund 377,256 377,256 452,707 414,982
Total Expenditures 2,017,503 1,918,277 2,503,618 1,837,595
Net Surplus (Deficit)(359,503)$ (235,592)$ (547,118)$ (213,335)$
Beginning Fund Balance 2,423,201 2,187,609
Ending Fund Balance 2,187,609$ 1,974,274$
Audited FY 2011 Ending Fund Balance Composition
Restricted for Fund Activities -
Committed 805,575
Assigned / Unassigned 1,382,034
Total Ending Fund Balance 2,187,609
City of Evanston
Economic Development Fund
As of November 30, 2012
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FY 2011 FY 2011 FY 2012 FY 2012
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Taxes 20,000$ 20,000$ 20,000$ -$
Transfers From Other Funds - - - -
Interest Income - - - -
Total Revenues 20,000 20,000 20,000 -
Program Expenses 50,000 - 50,000 -
Transfers to Other Funds - - - -
Total Expenditures 50,000 - 50,000 -
Net Surplus (Deficit)(30,000)$ 20,000$ (30,000)$ -$
Beginning Fund Balance 89,915 109,915
Ending Fund Balance 109,915$ 109,915$
Audited FY 2011 Ending Fund Balance Composition
Restricted for Fund Activities 109,915
Committed -
Assigned / Unassigned -
Total Ending Fund Balance 109,915
City of Evanston
Neighborhood Improvement Fund
As of November 30, 2012
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FY 2011 FY 2011 FY 2012 FY 2012
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Intergovernmental /Entitlement 560,000$ 175,068$ 500,000$ 624,729$
Interest Income - 6,030 - -
Program Income 10,000 - 10,000 27,102
Total Revenues 570,000 181,098 510,000 651,831
Home Administration/Planning 56,000 - - -
CHDO Operating 28,000 - - -
Development Activities 429,600 97,011 604,000 531,778
Transfers to General Fund 56,400 - 59,958 39,380
Total Expenditures 570,000 97,011 663,958 571,158
Net Surplus (Deficit) -$ 84,087$ (153,958)$ 80,673$
Beginning Fund Balance 2,636,531 2,720,618
Ending Fund Balance 2,720,618$ 2,801,291$
Audited FY 2011 Ending Fund Balance Composition
Restricted for Fund Activities 2,720,618
Committed -
Assigned / Unassigned -
Total Ending Fund Balance 2,720,618
City of Evanston
Home Fund
As of November 30, 2012
16 of 37
FY 2011 FY 2011 FY 2012 FY 2012
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Demolition Taxes 8,330$ 20,000$ -$ 50,000$
Developer Contributions - 2,000 125,000 -
Rehab Repayments 20,000 - - 7,083
Interest Income 1,000 245 125 -
Miscellaneous - 11,357 - 400
Total Revenues 29,330 33,602 125,125 57,483
Housing - Land 41,650 - - 43,190
Housing - Buildings - - - -
Down Payment Assistance 166,600 47,152 166,600 -
Transfers to General Fund 19,992 19,992 23,990 21,991
Miscellaneous 39,984 7,094 40,000 28,250
Total Expenditures 268,226 74,238 230,590 93,431
Net Surplus (Deficit)(238,896)$ (40,636)$ (105,465)$ (35,948)$
Beginning Fund Balance 2,299,153 2,258,517
Ending Fund Balance 2,258,517$ 2,222,569$
Audited FY 2011 Ending Fund Balance Composition
Restricted for Fund Activities 2,258,517
Committed -
Assigned / Unassigned -
Total Ending Fund Balance 2,258,517
City of Evanston
Affordable Housing Fund
As of November 30, 2012
17 of 37
FY 2011 FY 2011 FY 2012 FY 2012
Adopted Audited Amended YTD
Budget Actual Budget Actual
Net Property Tax Increment 4,800,000$ 3,326,012$ 5,073,000$ 4,736,133$
Interest Income 25,000 6,708 25,000 16,219
Total Revenue 4,825,000 3,332,720 5,098,000 4,752,352
Series 1997 Principal
(refunded by 1999 & 2008D) 325,000 325,000 405,000 -
Series 1997 Interest
(refunded by 1999 and 2008D) 128,200 118,200 100,650 50,325
Contributions to Other Agencies - - 800,000 -
Economic Development Projects 500,000 128,354
Capital Improvements 773,715 - 2,536,000 425,000
Contractual Services 125,000 113,212 35,000 55,777
Transfer to Parking Fund (Sherman) 3,419,636 3,419,636 3,876,726 3,553,666
Transfer to General Fund 325,000 325,000 325,000 297,917
Total Expenditures 5,096,551 4,301,048 8,578,376 4,511,039
Net Surplus (Deficit) (271,551)$ (968,328)$ (3,480,376)$ 241,313$
Beginning Fund Balance 9,162,676 8,194,348
Ending Fund Balance 8,194,348$ 8,435,661$
Audited FY 2011 Ending Fund Balance Composition
Restricted for Fund Activities 8,194,348
Committed -
Assigned / Unassigned -
Total Ending Fund Balance 8,194,348
City of Evanston
Washington National TIF Fund
As of November 30, 2012
18 of 37
FY 2011 FY 2011 FY 2012 FY 2012
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Net Property Taxes 428,756$ 263,566$ 428,756$ 430,932$
Interest Income 100 34 - 9
Total Revenue 428,856 263,600 428,756 430,941
Series 2002C Bonds Principal 340,000 - 325,000 325,000
Series 2002C Bonds Interest 88,756 53,853 98,232 98,231
General Management Support - - - -
Total Expenditures 428,756 53,853 423,232 423,231
Net Surplus (Deficit)100$ 209,747$ 5,524$ 7,710$
Beginning Fund Balance 238,422 448,169
Ending Fund Balance 448,169$ 455,879$
Audited FY 2011 Ending Fund Balance Composition
Restricted for Fund Activities 448,169
Committed -
Assigned / Unassigned -
Total Ending Fund Balance 448,169
City of Evanston
Special Service Area #5
As of November 30, 2012
19 of 37
FY 2011 FY 2011 FY 2012 FY 2012
Adopted Audited Amended YTD
Budget Actual Budget Actual
Net Property Tax Increment 1,300,000$ 641,140$ 1,073,000$ 1,113,811$
Interest Income 5,000 1,826 5,000 12,001
Total Revenue 1,305,000 642,966 1,078,000 1,125,812
1994 & 1996 Bonds Principal (refunded by
1999 and 2008D bonds)570,000 570,000 605,000 -
1994 & 1996 Bonds Interest (refunded by
1999 and 2008D bonds)141,804 141,058 109,603 54,801
Surplus Distribution - - 1,300,000 1,000,000
Capital Projects - - 1,500,000 -
Other Expenses 460,000 1,200 - 2,407
Operating Transfer to General Fund 141,600 141,600 141,600 129,800
Total Expenditures 1,313,404 853,858 3,656,203 1,187,008
Net Surplus (Deficit)(8,404)$ (210,892)$ (2,578,203)$ (61,196)$
Beginning Fund Balance 5,211,765 5,000,873
Ending Fund Balance 5,000,873$ 4,939,677$
Audited FY 2011 Ending Fund Balance Composition
Restricted for Fund Activities 5,000,873
Committed -
Assigned / Unassigned -
Total Ending Fund Balance 5,000,873
City of Evanston
SW II TIF (Howard Hartrey)
As of November 30, 2012
20 of 37
FY 2011 FY 2011 FY 2012 FY 2012
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Net Property Tax Increment 656,000$ 212,489$ 470,000$ 455,014$
Interest Income 500 31 500 7
Total Revenue 656,500 212,520 470,500 455,021
Economic Development Activities 700,000 700,000 - 670
Capital Improvement Projects - - 580,000 -
Operating Transfer to General Fund 24,100 24,100 28,920 26,510
Total Expenditures 724,100 724,100 608,920 27,180
Net Surplus (Deficit)(67,600)$ (511,580)$ (138,420)$ 427,841$
Beginning Fund Balance 397,497 (114,083)
Ending Fund Balance (114,083)$ 313,758$
Audited FY 2011 Ending Fund Balance Composition
Restricted for Fund Activities -
Committed -
Assigned / Unassigned (114,083)
Total Ending Fund Balance (114,083)
City of Evanston
Southwest TIF
As of November 30, 2012
21 of 37
FY 2011 FY 2011 FY 2012 FY 2012
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Net Property Tax- Current 10,806,574$ 9,115,344$ 11,863,898$ 12,193,818$
Bond Proceeds/Premium/ Discounts - 152,637 - 3,572,986
Transfer from Other Funds - IMRF 871,528 727,560 755,846 692,859
Miscellaneous Revenue - - - 18,431
Interest Income 1,000 1,637 1,500 3,485
Transfer from Sewer Fund - - - 99,650
Transfer from Special Assessment Fund 317,660 317,660 317,660 291,188
Total Revenue 11,996,762 10,314,838 12,938,904 16,872,417
Series 2002 C- Principal - - 660,000 4,195,000
Series 2002 C- Interest 117,400 63,547 96,044 134,155
Series 2003 B- Principal - 2,780,000 - -
Series 2003 B- Interest 46,623 59,832 - -
Series 2004- Principal 735,000 815,000 760,000 -
Series 2004- Interest 533,250 558,450 506,250 253,125
Series 2004 B- Principal 1,210,000 1,535,000 1,630,000 -
Series 2004 B- Interest 145,494 253,200 195,640 97,819
Series 2005- Principal 525,000 545,000 730,000 -
Series 2005- Interest 721,500 740,800 700,500 350,250
Series 2006- Principal 75,000 125,000 80,000 -
Series 2006- Interest 454,620 467,220 451,582 225,791
Series 2006 B Bonds- Principal 302,063 - 35,000 -
Series 2006 B Bonds- Interest - 302,063 604,126 604,126
Series 2007 - Principal 1,115,000 1,150,000 1,150,000 -
Series 2007 - Interest 626,520 663,239 598,958 299,476
Series 2008A - Principal 195,000 195,000 195,000 -
Series 2008A - Interest 138,162 138,163 132,313 66,156
Series 2008C - Principal 343,800 361,800 351,440 -
Series 2008C - Interest 398,044 418,884 387,730 193,865
Series 2008D - Principal 520,000 520,000 425,000 -
Series 2008D - Interest 47,874 47,874 93,554 46,777
Series 2010 A - Principal DSF 240,000 240,000 300,000 -
Series 2010 A - Interest DSF 190,138 190,138 185,337 92,669
Series 2010 B - Principal DSF 695,000 580,534 613,946 -
Series 2010 B - Interest DSF 176,528 147,453 141,648 70,824
Series 2011 A - Principal DSF - - 1,081,678 -
Series 2011 A - Interest DSF - - 630,961 394,350
Series 2004- Principal SAF 80,000 - 85,000 -
Series 2004- Interest SAF 25,200 - 19,600 9,800
Series 2005- Principal SAF 20,000 - 20,000 -
Series 2005- Interest SAF 19,300 - 18,500 9,250
Series 2006- Principal SAF 50,000 - 50,000 -
Series 2006- Interest SAF 12,600 - 10,576 5,288
Series 2007 - Principal SAF 35,000 - 35,000 -
Series 2007 - Interest SAF 36,720 - 35,320 17,660
Series 2008C - Principal SAF 18,000 - 18,400 -
Series 2008C - Interest SAF 20,840 - 20,300 10,150
General Management and Support 5,000 17,529 5,000 60
Bond Issuance Costs 75,000 - 60,000 23,686
Net of Transfers - - - -
Fiscal Agent Fees 8,000 79,156 8,000 73,516
Total Expenditures 9,957,676 12,994,882 13,122,403 7,173,793
Net Surplus (Deficit)2,039,086$ (2,680,044)$ (183,499)$ 9,698,624$
Beginning Fund Balance 5,309,064 2,629,020
Ending Fund Balance 2,629,020$ 12,327,644$
Audited FY 2011 Ending Fund Balance Composition
Restricted for Fund Activities 2,629,020
Committed -
Assigned / Unassigned -
Total Ending Fund Balance 2,629,020
City of Evanston
Debt Service Fund
As of November 30, 2012
22 of 37
FY 2011 FY 2011 FY 2012 FY 2012
Adopted Audited Amended YTD
Budget Actual Budget Actual
Net Property Taxes 689,000$ 479,036$ 862,000$ 471,098$
Interest Income 400 100 400 143
Miscellaneous - 17,618 - 15,267
Total Revenue 689,400 496,754 862,400 486,508
General Management Support - - - -
Economic Dev. Projects 27,551 300,000 18,321
Capital Improvements - 900,000 82,771
Developer Agreement Payments - 668,836 540,183
Repayments to Econ. Dev. Fund - 48,500 48,500
Transfers to General Fund 120,400 120,400 120,400 110,367
Total Expenditures 120,400 147,951 2,037,736 800,142
Net Surplus (Deficit)569,000$ 348,803$ (1,175,336)$ (313,634)$
Beginning Fund Balance 751,950 1,100,753
Ending Fund Balance 1,100,753$ 787,119$
Audited FY 2011 Ending Fund Balance Composition
Restricted for Fund Activities 1,100,753
Committed -
Assigned / Unassigned -
Total Ending Fund Balance 1,100,753
City of Evanston
Howard Ridge TIF
As of November 30, 2012
23 of 37
FY 2011 FY 2011 FY 2012 FY 2012
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Net Property Taxes 580,000$ 352,740$ 605,000$ 96,387$
Bond Proceeds - - 2,270,000 -
Interest Income 1,000 2,285 1,000 567
Total Revenue 581,000 355,025 2,876,000 96,954
General Management Support - - - -
Economic Development Projects - - 1,200,000 -
Other Charges - - 490,000 308,851
Transfers to General Fund 50,000 50,000 60,000 55,000
Capital Projects 490,000 63,875 2,270,000 280,657
Total Expenditures 540,000 113,875 4,020,000 644,508
Net Surplus (Deficit)41,000$ 241,150$ (1,144,000)$ (547,554)$
Beginning Fund Balance 1,254,443 1,495,593
Ending Fund Balance 1,495,593$ 948,039$
Audited FY 2011 Ending Fund Balance Composition
Restricted for Fund Activities 1,495,593
Committed -
Assigned / Unassigned -
Total Ending Fund Balance 1,495,593
City of Evanston
West Evanston TIF
As of November 30, 2012
24 of 37
FY 2011 FY 2011 FY 2012 FY 2012
Adopted Audited Amended YTD
Budget Actual Budget Actual
Bond Proceeds 5,078,500$ 5,177,539$ 3,900,000$ 4,349,651$
Grants 4,231,473 216,225 3,168,000 360,609
Private Contributions 575,000 - 1,301,200 -
General Fund Allocation - - 1,250,000 1,000,000
Miscellaneous 149,000 547,000 - 12,591
Interest Income - 17,546 - 17,426
Total Revenue 10,033,973 5,958,310 9,619,200 5,740,277
Administration 95,680 723,428 - -
Capital Outlay (includes prior year
rollovers)13,014,138 5,091,436 14,175,358 4,914,407
Interfund Transfers Out 300,000 302,130 475,000 435,417
Total Expenditures 13,409,818 6,116,994 14,650,358 5,349,824
Net Surplus (Deficit)(3,375,845)$ (158,684)$ (5,031,158)$ 390,453$
Beginning Fund Balance 5,905,344 5,746,660
Ending Fund Balance 5,746,660$ 6,137,113$
Audited FY 2011 Ending Fund Balance Composition
Restricted for Fund Activities -
Committed / Assigned 5,746,660
Unassigned -
Total Ending Fund Balance 5,746,660
City of Evanston
Capital Improvement Fund
As of November 30, 2012
25 of 37
FY 2011 FY 2011 FY 2012 FY 2012
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Special Assessments Collected 550,000$ 235,028$ 300,000$ 226,253$
Bond Proceeds - - - -
Investment Income 25,000 7,687 10,000 5,200
Total Revenue 575,000 242,715 310,000 231,453
Transfer to Debt Service Fund 317,659 317,659 317,660 291,188
Capital Outlay 1,575,000 740,122 1,155,000 963,949
Total Expenditures 1,892,659 1,057,781 1,472,660 1,255,137
Net Surplus (Deficit)(1,317,659)$ (815,066)$ (1,162,660)$ (1,023,684)$
Beginning Fund Balance 3,759,955 2,944,889
Ending Fund Balance 2,944,889$ 1,921,205$
Audited FY 2011 Ending Fund Balance Composition
Restricted for Fund Activities -
Committed -
Assigned / Unassigned 2,944,889
Total Ending Fund Balance 2,944,889
City of Evanston
Special Assessment Fund
As of November 30, 2012
26 of 37
FY 2011 FY 2011 FY 2012 FY 2012
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Parking Lots & Meters Operations 2,349,060$ 2,317,592$ 2,870,000$ 2,928,053$
Church Street Garage Operations 583,333 539,895 767,092 515,027
Maple Avenue Garage Operations 1,138,711 898,492 1,151,800 1,052,592
Sherman Avenue Garage Operations 1,331,134 1,162,225 1,356,275 1,354,746
Washington National TIF Interfund Transfers-In 2,820,455 3,419,636 3,876,726 3,978,666
Interest Income 34,900 7,432 15,070 13,782
Miscellaneous Revenue - 128,966 11,400 9,150
Reserve for Future Repairs (Contra Depreciation) 2,044,000 - 2,034,004 -
Total Revenue 10,301,593 8,474,238 12,082,367 9,852,016
7005 - Parking System Administration 743,677 811,324 655,747 769,879
7015 - Parking Lots and Meters 799,498 701,477 1,584,510 622,255
7025 - Church Street Self Park 674,084 360,574 608,255 356,456
7030 - Church Street Debt Payments 133,030 169,336 173,126 24,063
7035 - Church / Chicago Garage Debt Payments - (124,573) - -
7036 - Sherman Avenue Garage 5,324,706 2,617,785 5,772,432 1,433,961
7037 - Maple Avenue Garage 1,680,189 1,446,950 1,736,960 757,530
Transfer to Insurance Fund - - 503,877 461,888
Transfer to General Fund - - 644,242 590,555
Transfer to Fleet - - 21,991 20,159
Transfer to Equipment Replacement - - 30,000 27,500
7039 - Parking Debt - 3,000 - 2,484
7050- Interfund Transfers Out 803,242 803,241 - -
Capital Outlay - - 120,000 -
Capital Improvements 3,242,598 - 3,400,000 1,793,000
Total Expenditures 13,401,024 6,789,114 15,251,140 6,859,730
Net Surplus (Deficit) (3,099,431)$ 1,685,124$ (3,168,773)$ 2,992,286$
Further Operating Expense Breakdown:
7015 Parking Meter Activities 762,846 701,477 1,547,858 622,255
7015 Parking Meter Depreciation 36,652 - 36,652 -
SUBTOTAL 799,498 701,477 1,584,510 622,255
7025- Church Garage Activities 494,156 360,574 428,327 356,456
7025- Church Garage Depreciation 179,928 - 179,928 -
SUBTOTAL 674,084 360,574 608,255 356,456
7036 Sherman Garage Activities 1,199,756 (632,215) 1,194,182 1,433,961
7036 Debt Service Payments 3,250,300 3,250,000 3,703,600 -
7036 Reserve (Depreciation)874,650 - 874,650 -
SUBTOTAL 5,324,706 2,617,785 5,772,432 1,433,961
7037 Maple Garage Activities 1,013,991 1,446,950 1,070,762 757,530
7037 Debt Service Payments - - - -
7037 Reserve (Depreciation)666,198 - 666,198 -
SUBTOTAL 1,680,189 1,446,950 1,736,960 757,530
Beginning Unrestricted Fund Balance 22,046,297 15,196,441
Reclassification from Fund Balance to Capital Assets (8,534,980)
Ending Unrestricted Fund Balance 15,196,441$ 18,188,727$
City of Evanston
Parking Fund
As of November 30, 2012
27 of 37
FY 2011 FY 2011 FY 2012 FY 2012
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Evanston 4,647,499$ 4,751,615$ 5,600,000$ 5,747,169$
Skokie 2,286,500 2,304,066 2,800,000 2,778,871
Northwest Commission 3,570,300 3,710,581 4,414,000 4,376,556
Cross Connection Control Fees 80,000 91,480 91,000 98,805
Investment Earnings 9,996 6,569 2,500 13,361
Debt Proceeds 3,340,000 - 4,800,000 4,448,704
Debt Proceeds (zero interest)- - - -
Fees and Merchandise Sales 35,000 61,526 35,000 207,063
Fees and Outside Work 66,640 94,184 80,000 105,058
Grants 350,000 580,995 262,500 262,500
Insurance Reimbursements - - 420,000 -
Phosphate Sales 49,980 43,655 60,000 46,439
Property Sales and Rentals 193,388 657,329 203,057 200,951
Misc Revenue - 73,102 - 5,387
Total Revenue 14,629,303 12,375,102 18,768,057 18,290,864
General Support 681,872 2,011,130 832,838 758,800
Pumping 2,270,869 1,978,311 2,368,467 2,012,367
Filtration 2,138,628 1,923,780 2,563,022 2,642,696
Distribution 1,260,167 988,315 1,464,106 1,028,623
Meter Maintenance 320,115 269,115 313,840 251,651
Other Operating Expenses 219,791 162,344 285,530 184,712
Debt Service 82,542 100,087 944,157 779,461
Debt Service - IEPA Loan 3382 - - 67,506 -
Capital Outlay 115,500 37,736 162,500 72,525
Capital Improvements 7,670,000 - 7,837,000 5,574,816
Depreciation - - - -
Interfund Transfers Out - General Fund 2,737,748 2,737,748 3,356,300 3,076,608
Interfund Transfers Out - Insurance Fund 390,410 390,410 468,492 429,452
Total Expense 17,887,642 10,598,976 20,663,758 16,811,711
Net Surplus (Deficit)(3,258,339)$ 1,776,126$ (1,895,701)$ 1,479,153$
Beginning Unrestricted Fund Balance 6,133,887 8,246,988
Reclassification to Fund Balance from Capital Assets 336,975
Ending Unrestricted Fund Balance 8,246,988$ 9,726,141$
City of Evanston
Water Fund
As of November 30, 2012
28 of 37
FY 2011 FY 2011 FY 2012 FY 2012
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Operations 10,931,000$ 11,339,113$ 12,908,000$ 13,099,144$
Debt Proceeds 8,687,475 8,099,352 5,000,000 4,045,823
Debt Proceeds - 2012 IEPA Loan - - 4,000,000 -
Investment Earnings 3,332 2,094 1,000 2,956
Miscellaneous 89,586 37,488 91,236 -
Total Revenue 19,711,393 19,478,047 22,000,236 17,147,923
Sewer Operations 1,673,727 4,252,569 1,869,650 1,756,246
Other Operating Expenses 21,000 23,305 48,100 23,152
Interfund Transfers Out - General Fund 446,657 446,658 142,200 130,350
Interfund Transfers Out - Insurance Fund - - 269,988 247,489
Capital Outlay 12,000 10,973 18,000 14,885
Capital Improvement Account 687,475 24,218 4,753,000 746,861
Depreciation - - - -
Debt Service 14,215,356 2,362,727 14,242,990 10,039,874
Transfer to Debt Service - - 117,215 99,650
Total Expenses 17,056,215 7,120,450 21,461,143 13,058,507
Net Surplus (Deficit) 2,655,178$ 12,357,597$ 539,093$ 4,089,416$
Beginning Unrestricted Fund Balance (889,063) 3,513,271
Reclassification from Fund Balance to Capital Assets (7,955,263)
Ending Unrestricted Fund Balance 3,513,271$ 7,602,687$
City of Evanston
Sewer Fund
As of November 30, 2012
29 of 37
FY 2011 FY 2011 FY 2012 FY 2012
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Property Tax Transfer from General Fund -$ -$ 1,245,967$ 1,142,136$
Solid Waste Franchise Fees 141,610 148,773 175,000 129,387
SWANCC Recycling Incentive 124,950 283,870 140,000 52,408
Recycling Service Charge 1,826,269 1,943,468 2,954,033 2,710,608
Sanitation Service Charge Penalty 16,660 34,887 30,000 42,188
Special Pickup Fees 100,000 69,897 100,000 51,093
State Recycling Grant 45,000 139,774 - 1,500
Trash Cart Sales 15,000 39,058 15,000 32,231
Yard Waste Fees 680,000 240,454 350,000 190,165
Total Revenue 2,949,489 2,900,181 5,010,000 4,351,716
Refuse Collection & Disposal 1,975,110 2,979,100 3,077,218 2,453,798
Residential Recycling Collection 960,841 814,397 1,360,393 1,013,559
Yard Waste Collection 1,031,334 678,395 750,250 529,811
Total Expense 3,967,285 4,471,892 5,187,861 3,997,168
Net Surplus (Deficit)(1,017,796)$ (1,571,711)$ (177,861)$ 354,548
Beginning Unrestricted Fund Balance - (1,571,711)
Ending Unrestricted Fund Balance (1,571,711)$ (1,217,163)
City of Evanston
Solid Waste
As of November 30, 2012
30 of 37
FY 2011 FY 2011 FY 2012 FY 2012
Adopted Audited Adopted YTD
Budget Actual Budget Actual
General Fund 2,877,885$ 2,877,887$ 2,457,356$ 2,252,576$
Library Fund - - 2,381 2,183
Parking Fund 24,740 24,740 21,992 20,159
Water Fund 162,518 162,518 122,751 112,522
Sewer Fund 254,482 254,484 177,729 162,918
Solid Waste Fund 396,000 395,999 298,071 273,232
Sale of Surplus Property 350,000 85,109 75,000 76,115
Damage to City Property 24,798 - 24,789 -
Miscellaneous Revenue - 302,718 20,000 48,014
Interest Income 4,165 273 4,165 409
Total Revenues 4,094,588 4,103,728 3,204,234 2,948,128
General Support 236,857 1,304,541 284,571 212,580
Major Maintenance 2,934,771 2,517,585 3,211,873 2,821,912
Transfer to Equipment Repl. Fund - - 2,222,069 1,481,379
Capital Outlay 1,933,320 35,219 - 2,896
Total Expenditures 5,104,948 3,857,345 5,718,513 4,518,767
Net Surplus (Deficit)(1,010,360)$ 246,383$ (2,514,279)$ (1,570,639)$
Beginning Fund Balance 2,393,958 1,639,611
Reclassification from Fund Balance to Capital Assets (1,000,730)
Ending Fund Balance 1,639,611$ 68,972$
City of Evanston
Fleet Maintenance Fund
As of November 30, 2012
31 of 37
FY 2011 FY 2011 FY 2012 FY 2012
Adopted Audited Amended YTD
Budget Actual Budget Actual
General Fund -$ -$ 1,742,590$ 1,539,041$
Library Fund - - 1,700 1,558
Parking Fund - - 30,000 27,500
Water Fund - - 72,275 -
Sewer Fund - - 127,650 -
Solid Waste Fund - - 177,131 162,370
Miscellaneous Revenue - - - 10,904
Sale of Surplus Property - - 210,217 107,955
Transfer from Fleet Fund - - 2,222,069 1,481,379
Total Revenues - - 4,583,632 3,330,707
Capital Outlay - - 3,500,000 3,039,857
Capital Leases - - 50,000 34,349
Total Expenditures - - 3,550,000 3,074,206
Net Surplus (Deficit)-$ -$ 1,033,632$ 256,501$
Beginning Fund Balance -$ -$
Ending Fund Balance -$ 256,501$
City of Evanston
Equipment Replacement Fund
As of November 30, 2012
32 of 37
FY 2011 FY 2011 FY 2012 FY 2012
Adopted Audited Adopted YTD
Budget Actual Budget Actual
General Admin Contribution- General 105,624 98,582$ 121,207$ 111,106$
General Admin Contribution- E911 775 775 930 853
General Admin Contribution- CDBG 775 775 930 853
General Admin Contribution- E.D. 775 775 930 853
General Admin Contribution- Parking 14,193 14,193 17,032 15,613
General Admin Contribution- Water Fund 20,793 20,793 24,962 22,882
General Admin Contribution- Sewer Fund 11,992 11,992 14,385 13,186
Liability/Property Contribution- General 792,266 739,448 909,150 833,388
Liability/Property Contribution- E911 5,810 5,810 6,972 6,391
Liability/Property Contribution- CDBG 5,810 5,810 6,972 6,391
Liability/Property Contribution- E.D. 5,810 5,810 6,972 6,391
Liability/Property Contribution- Parking 106,442 106,442 127,731 117,087
Liability/Property Contribution- Water Fund 155,945 155,945 187,209 171,608
Liability/Property Contribution- Sewer Fund 89,942 89,942 107,887 98,896
Workers' Comp Contribution- General 1,084,816 1,013,938 1,244,860 1,141,122
Workers' Comp Contribution- Library Fund - - 5,898 5,407
Workers' Comp Contribution- E911 7,955 7,955 9,546 8,751
Workers' Comp Contribution- CDBG 7,955 7,955 9,546 8,751
Workers' Comp Contribution- E.D. 7,955 7,955 9,546 8,751
Workers' Comp Contribution- Parking 145,738 145,738 174,886 160,312
Workers' Comp Contribution- Water Fund 213,516 213,516 256,322 234,962
Workers' Comp Contribution- Sewer Fund 123,146 123,146 147,716 135,406
Subrogation Proceeds 83,300 77,363 83,300 120,816
Transfer from General Fund - Veolia Liability - - - 200,000
Investment Income 41,650 823 41,650 548
Workers Comp & Liability - Subtotal 3,032,983 2,855,481 3,516,536 3,430,324
Health Insurance Chargebacks- General 8,124,110 7,947,664 7,602,935 6,969,357
Health Insurance Chargebacks - Library - - 308,920 283,177
Health Insurance Chargebacks - NSP2 5,463 5,463 15,635 14,332
Health Insurance Chargebacks- E911 74,836 74,836 77,647 71,176
Health Insurance Chargebacks- CDBG 19,137 19,138 10,780 9,882
Health Insurance Chargebacks- E.D. Fund 36,576 36,576 57,886 53,062
Health Insurance Chargebacks- Parking 89,573 89,573 184,229 168,876
Health Insurance Chargebacks- Water 523,267 537,497 561,211 514,443
Health Insurance Chargebacks- Sewer 142,501 142,502 140,199 128,516
Health Insurance Chargebacks - Solid Waste 145,937 145,944 158,577 145,362
Health Insurance Chargebacks- Fleet 184,760 184,761 196,271 179,915
Retiree Health Insurance Contributions 1,695,988 1,429,614 1,903,503 1,469,289
Employee Health Insurance Contributions 1,200,000 1,244,736 1,209,056 1,278,598
One Time IPBC Distribution - - 200,000 175,000
Health & Life insurance - Subtotal 12,242,148 11,858,304 12,626,849 11,460,985
Total Revenues 15,275,131 14,713,785 16,143,385 14,891,309
City of Evanston
Insurance Fund
As of November 30, 2012
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FY 2011 FY 2011 FY 2012 FY 2012
Adopted Audited Adopted YTD
Budget Actual Budget Actual
City of Evanston
Insurance Fund
As of November 30, 2012
General Administration & Support 251,843 241,733 354,104 353,924
Liability/Property Insurance Premiums 391,510 372,834 470,000 417,853
Liability Legal Fees 175,000 512,429 350,000 454,517
Liability Settlement Payments 300,000 250,290 400,000 1,065,006
Workers' Comp Insurance Premiums 120,000 81,437 114,400 108,284
Workers' Comp Legal Fees 71,000 56,692 60,000 54,471
Workers' Comp Medical Payments 900,000 781,652 850,000 476,756
Workers' Comp Settlement Payments 833,000 652,848 700,000 639,158
Workers' Comp TPA Pymts (non specific) 108,750 125,458 145,000 97,792
Workers' Comp TTD Pymts (non sworn)249,000 85,822 140,000 -
Workers' Comp & Liability - Subtotal 3,400,103 3,161,195 3,583,504 3,667,761
General Administration & Support - 2,556 98,878 8,694
Health Insurance Premiums 11,138,960 12,679,229 13,005,609 12,061,822
Health Insurance Opt Out Payments 64,974 58,080 78,000 47,000
Health & Life Insurance - Subtotal 11,203,934 12,739,865 13,182,487 12,117,516
Total Expenditures 14,604,037 15,901,060 16,765,991 15,785,277
Net Surplus (Deficit)671,094$ (1,187,275)$ (622,605)$ (893,968)$
Beginning Unrestricted Fund Balance (4,937,497) (6,124,772)
Ending Unrestricted Fund Balance (6,124,772)$ (7,018,740)$
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FY 2011 FY 2011 FY 2012 FY 2012
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Property Taxes 6,913,759$ 4,132,019$ 6,119,393$ 6,236,506$
Personal Property Repl Tax 235,000 235,000 282,000 224,584
Interest on Investment 625,000 835,335 600,000 665,021
Participant Contributions 750,000 742,350 900,000 782,510
Unrealized Gain - 443,976 - -
Miscellaneous - 134 - 50
Total Revenue 8,523,759 6,388,814 7,901,393 7,908,671
Administrative Expenses 170,000 245,164 154,000 285,404
Legal Fees - - 50,000 -
Retiree Pensions 3,500,000 3,794,695 4,700,000 4,371,874
Widows' Pensions 750,000 866,915 1,070,000 984,244
Disability Pensions 720,000 885,842 1,060,000 1,155,891
QUILDRO 18,000 61,399 75,000 72,375
Reserve for Future Payments - - - -
Total Expenditures 5,158,000 5,854,015 7,109,000 6,869,788
Net Surplus (Deficit)3,365,759$ 534,799$ 792,393$ 1,038,883$
Beg Net Assets held in Trust 54,358,822 54,893,621 54,893,621
End Net Assets held in Trust 54,893,621$ 55,686,014$ 55,932,504$
City of Evanston
Fire Pension Fund
As of November 30, 2012
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FY 2011 FY 2011 FY 2012 FY 2012
Adopted Audited Adopted YTD
Budget Actual Budget Actual
Property Taxes 8,561,091$ 5,095,397$ 8,196,751$ 8,345,314$
Personal Property Repl Tax 270,833 270,833 325,000 258,917
Interest Income 1,420,000 2,268,478 1,600,000 2,343,456
Participant Contributions 1,153,600 1,149,735 1,385,000 1,475,958
Miscellaneous - 69 - 125
Unrealized Gain / (Loss) - (1,208,517) - -
Total Revenue 11,405,524 7,575,995 11,506,751 12,423,770
Administrative Expenses 155,000 255,788 186,000 263,913
Retiree Pensions 5,750,000 5,802,426 7,250,000 6,680,666
Widow Pensions 512,500 675,909 818,000 796,287
Disability Pensions 437,500 571,045 625,000 595,577
Separation Refunds - 128,188 - 116,538
QUILDRO 12,000 11,889 12,000 16,180
Reserve for Future Payments - - - -
Total Expenditures 6,867,000 7,445,245 8,891,000 8,469,161
Net Surplus (Deficit)4,538,524$ 130,750$ 2,615,751$ 3,954,609$
Beg Net Assets held in Trust 72,465,514 72,596,264 72,596,264
End Net Assets held in Trust 72,596,264$ 75,212,015$ 76,550,873$
City of Evanston
Police Pension Fund
As of November 30, 2012
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January February March April May June July August September October November December
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 2011 Unreserved Fund Balance 15,876,431$ 13,696,626$ 15,222,768$ 20,587,218$ 19,833,681$ 17,675,102$ 15,666,386$ 13,995,827$ 13,049,413$ 14,559,012$ 19,431,679$
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$
FY 2011 Cash Balance 10,098,061$ 10,059,185$ 8,500,193$ 12,269,387$ 11,926,354$ 10,788,858$ 10,521,181$ 6,868,731$ 3,819,631$ 5,209,882$ 10,426,196$
$-
$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 2012 vs Fiscal Year 2011
FY 2012 Unreserved Fund Balance
FY 2011 Unreserved Fund Balance
FY 2012 Cash Balance
FY 2011 Cash Balance
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