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Home My WebLink About2012.12 December 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: December 2012 Monthly Financial Report Date: February 8, 2013 Please find attached the unaudited financial statements as of December 31, 2012, which represents the end of Fiscal Year 2012. A summary by fund for total revenues, expenditures/expenses, fund balances, and cash balances is as follows: YTD YTD YTD 12/31/2012 12/31/2012 12/31/2012 12/31/2012 12/31/2012 Unreserved Cash Fund Name Fund # Revenue Expenses Net Fund Balance Balance* General 100 83,181,202$ 83,527,485$ (346,283)$ 18,046,886$ 10,674,525 Library 185 5,010,204 4,680,545 329,659 329,659 469,236 HPRP 190 83,648 83,648 - - 16,675 Neighborhood Stabilization 195 8,141,970 8,054,978 86,992 86,992 90,291 Motor Fuel 200 1,823,379 2,018,443 (195,064) 1,005,180 1,331,699 Emergency 911 205 1,017,447 1,047,211 (29,764) 1,280,994 1,148,408 SSA#4 210 361,472 398,000 (36,528) (97,559) (126,436) CDBG 215 2,045,078 1,687,281 357,797 780,596 18,687 CDBG Loan 220 258,113 155,978 102,135 2,104,215 137,340 Economic Development 225 1,654,585 2,070,888 (416,303) 1,771,306 1,592,134 Neighborhood Improvement 235 - - - 109,915 109,915 Home 240 705,590 613,182 92,408 2,813,026 7,615 Affordable Housing 250 70,607 95,430 (24,823) 2,233,694 554,762 Washington National TIF 300 4,762,533 5,515,335 (752,802) 7,441,546 6,871,308 SSA#5 305 433,192 423,231 9,961 458,130 404,474 SW II TIF (Howard Hartrey) 310 1,127,062 1,880,795 (753,733) 4,247,140 4,247,140 Southwest TIF 315 456,410 29,590 426,820 312,737 304,939 Debt Service 320 16,993,889 16,685,272 308,617 2,937,637 1,376,708 Howard Ridge TIF 330 486,387 842,015 (355,628) 745,125 785,874 West Evanston TIF 335 97,101 1,250,031 (1,152,930) 342,663 867,956 Capital Improvement 415 5,947,607 6,951,841 (1,004,234) 4,742,426 6,357,490 Special Assessment 420 298,409 1,338,053 (1,039,644) 1,905,245 1,907,671 Parking 505 10,542,765 10,772,777 (230,012) 14,966,429 14,599,037 Water 510-513 19,606,467 18,930,441 676,026 8,923,014 9,895,275 Sewer 515 18,136,588 17,508,339 628,249 4,141,520 2,629,043 Solid Waste 520 4,715,172 4,623,196 91,976 (1,479,735) (1,381,358) Fleet 600 3,204,818 4,928,265 (1,723,447) (83,836) (362,826) Equipment Replacement 601 3,696,860 3,108,032 588,828 588,828 588,828 Insurance 605 16,184,590 17,409,951 (1,225,361) (7,350,133) 141,615 Total** 211,043,145$ 216,630,233$ (5,587,088)$ 73,303,640$ 65,258,025$ *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 2012 the General Fund balance calculation includes both the undesignated and designated (IMRF and Compensated absence reserve of $5.4 million) fund balances. As mentioned above, the December 31, 2012 financial statements represent the end of Fiscal Year 2012. The December 31, 2012 financial statements are unaudited and subject to change. The year-end 2012 financial statements will not be finalized until the completion of the 2012 Comprehensive Annual Financial Report (CAFR). This December 31, 2012 Financial Report is intended to provide a brief summary of the City’s year-end financial status for FY 2012. Staff will provide a more thorough 2012 year-end financial report at an upcoming City Council Meeting in February. Through December 31, 2012 General Fund Revenues were approximately $83.2M or 100.6% of budget. General Fund Expenditures were $83.5M or 98.9% of budget. The net deficit for the General Fund through December 31, 2012 was $346,283. This compares to a budgeted General Fund deficit of approximately $1.75M due to transfers of $1.25M to the Capital Improvement Fund and $500,000 to the Equipment Replacement Fund. These transfers were approved as part of a FY 2012 Budget Amendment in June of 2012. Included above are the ending balances as of December 31, 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 December 31, 2012, the Library Fund revenues are approximately $4.5M 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 this one-time transfer of assets, the Library Fund is showing a deficit and negative fund balance of $192,261. Please note beginning in January of 2013, the Library Fund will be moved to the end of the Monthly Financial Reports. Through December 31, 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 December 31, 2012, the Solid Waste Fund is showing a negative fund balance of $1,479,735 and a negative cash balance of $1,318,358. Through December 31, 2012, there is a negative cash balance of $362,826 in the Fleet Fund. 2 If there are any questions on the attached report, please contact me by phone at (847) 859-7816 or by email: lgergits@cityofevanston.org. Detailed fund summary reports can be found at the following link: http://www.cityofevanston.org/city-budget/financial-reports/ CERTIFICATION OF ATTACHED FINANCIAL REPORTS As required per Illinois Statute 65 ILCS 5/3.1-35-45 I, Martin Lyons, Treasurer of the City of Evanston, hereby affirm that I have reviewed the December 31, 2012 year-to- date financial information and reports which to the best of my knowledge appear accurate and complete. 3 Revenues Budget Actual % of Budget Budget Actual % of Budget Budget Actual % of Budget Budget Actual % of Budget Budget Actual % of Budget Property Tax 12,296,386$ 12,420,307$ 101.0% -$ -$ -$ -$ -$ -$ -$ -$ Sales Tax 15,206,475 14,323,270 94.2% - - - - - - - - State Income Tax 5,853,839 6,476,173 110.6% - - - - - - - - Utility Tax 8,672,006 8,026,739 92.6% - - - - - - - - Real Estate Transfer Tax 1,725,000 2,026,863 117.5% - - - - - - - - Liquor Tax 2,070,063 2,262,396 109.3% - - - - - - - - Other Taxes 5,860,547 5,629,170 96.1% - - - - - - - - Licenses, Permits, Fees 8,652,861 10,474,362 121.1% - - - - - - - - Charges for Services 7,853,023 8,064,606 102.7% 6,171,637 6,241,039 101.1% 12,905,000 14,284,528 110.7% 12,908,000 14,087,803 109.1% 3,624,033 3,416,719 94.3% Intergovernmental Revenues 669,897 862,151 128.7% - - 262,500 262,500 100.0% - - 140,000 52,486 37.5% Interfund Transfers 7,890,068 7,708,590 97.7% 3,876,726 4,301,726 111.0% - - - - 1,245,967 1,245,967 100.0% Other Non-Tax Revenue 5,950,622 4,906,575 82.5% 2,034,004 - 0.0% 5,600,557 5,059,439 90.3% 9,092,236 4,048,785 44.5% - - Total Revenues 82,700,787$ 83,181,202$ 100.6% 12,082,367$ 10,542,765$ 87.3% 18,768,057$ 19,606,467$ 104.5% 22,000,236$ 18,136,588$ 82.4% 5,010,000$ 4,715,172$ 94.1% Expenditures Legislative 616,033$ 628,543$ 102.0% -$ -$ -$ -$ -$ -$ -$ -$ City Administration 1,856,258 1,606,510 86.5% - - - - - - - - Law Department 999,107 978,867 98.0% - - - - - - - - Administrative Services Department 8,643,197 7,919,254 91.6% - - - - - - - - Community and Econ. Development 3,148,339 3,093,549 98.3% - - - - - - - - Police Department 24,752,938 25,400,515 102.6% - - - - - - - - Fire & Life Safety Services 13,314,621 13,451,268 101.0% - - - - - - - - Health Department 2,413,969 2,231,646 92.4% - - - - - - - - Public Works - Operating 9,559,460 9,065,156 94.8% 11,731,140 8,938,483 76.2% - - - - 5,187,861 4,623,196 89.1% Public Works - Capital Outlay - - 3,520,000 1,834,294 52.1% - - - - - - Parks, Recreation & Comm. Services 17,392,621 17,402,177 100.1% - - - - - - - - Capital Improvement Transfer 1,250,000 1,250,000 100.0% Equipment Replacement Transfer 500,000 500,000 100.0% Utilities - Operating - - - - 12,664,258 12,666,271 100.0% 16,690,143 16,740,477 100.3% - - Utilities - Capital Outlay - - - - 7,999,500 6,264,170 78.3% 4,771,000 767,862 16.1% - - Total Expenditures 84,446,543$ 83,527,485$ 98.9% 15,251,140$ 10,772,777$ 70.6% 20,663,758$ 18,930,441$ 91.6% 21,461,143$ 17,508,339$ 81.6% 5,187,861$ 4,623,196$ 89.1% As of December 31, 2012 City of Evanston Report of Budget-to-Actual Revenues and Expenditures Parking Fund Water Fund Solid Waste FundSewer FundGeneral Fund (Target is 100% of FY 2012 Budget) 4 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$ 12,420,307$ Tax - State Use 677,877 921,494 1,091,215 1,073,739 Tax - Sales Tax - Basic 7,300,000 7,671,007 9,209,455 8,761,641 Tax - Sales Tax - Home Rule 4,552,968 4,902,429 5,997,020 5,561,629 Tax - Auto Rental 29,155 34,004 36,445 41,405 Tax - Athletic Contest 550,000 718,538 700,000 740,795 Tax - State Income 4,635,565 4,924,177 5,853,839 6,476,173 Tax - Fire Insurance 90,000 - - - Tax - Electric Utility 2,196,333 2,358,266 3,069,806 3,001,783 Tax - Natural Gas Utility 1,385,130 871,281 1,583,000 899,358 Tax - Natural Gas Use - Home Rule 709,044 539,228 869,000 676,312 Tax - Cigarette 295,284 301,219 485,000 205,249 Tax - Evanston Motor Fuel 550,378 481,751 761,587 629,128 Tax - Liquor 1,623,754 1,857,121 2,070,063 2,262,396 Tax - Parking 1,800,000 1,942,347 2,160,000 2,352,581 Tax - Personal Property Replacement 441,166 438,324 626,300 586,273 Tax - Real Estate Transfer 1,500,000 1,989,587 1,725,000 2,026,863 Tax - Telecommunications 2,691,834 2,607,013 3,150,200 3,449,286 License Fees - Vehicles 1,799,820 2,056,523 2,598,341 2,562,972 License Fees - Other 814,720 900,475 1,045,382 1,120,833 Permit Fees - Building 2,500,000 1,834,961 2,500,000 3,546,648 Permit Fees - Other 1,086,400 1,142,828 1,184,788 1,937,601 Other Fees 1,092,617 847,241 1,324,350 1,306,308 Fines and Forfeiture Revenue 3,806,864 3,279,785 4,721,639 3,536,492 Charges for Services Revenue 6,048,402 6,184,831 7,853,023 8,064,606 Intergovernmental Revenue 802,239 795,336 669,897 862,151 Other Revenue 1,575,183 809,498 1,216,983 1,362,914 Interfund Transfers In (Other Funds)6,790,549 6,557,462 7,890,068 7,708,590 Interest Income 12,000 767,335 12,000 7,169 Total Revenue 73,873,482 73,969,578 82,700,787 83,181,202 Legislative 523,131 516,342 616,033 628,543 City Administration 1,675,952 1,363,079 1,856,258 1,606,510 Law Department 828,120 821,667 999,107 978,867 Administrative Services Department 8,206,488 7,297,540 8,643,197 7,919,254 Community and Economic Development 2,824,205 2,616,811 3,148,339 3,093,549 Police Department 20,263,642 20,444,887 24,752,938 25,400,515 Fire & Life Safety Services Department 11,192,783 11,019,489 13,314,621 13,451,268 Health Department 2,135,313 1,991,209 2,413,969 2,231,646 Public Works Department 6,862,268 6,426,231 9,559,460 9,065,156 Library (Note 1)3,708,359 3,695,279 - - Parks, Recreation & Community Services 15,653,221 15,436,525 17,392,621 17,402,177 Transfer to Capital Improvement Fund - - 1,250,000 1,250,000 Transfer to Equipment Replacement Fund - - 500,000 500,000 Total Expenditures 73,873,482 71,629,059 84,446,543 83,527,485 Net Surplus (Deficit)-$ 2,340,519$ (1,745,756)$ (346,283)$ 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$ 18,046,886$ 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 December 31, 2012 5 FY 2011 FY 2011 FY 2012 FY 2012 Budget Audited Budget YTD Adopted Actual Adopted Actual Revenue By Source Library Fines & Fees -$ -$ 150,000$ 148,074$ Library Material Replacement - - 12,500 12,495 Copy Machine Charges - - 20,000 20,131 Meeting Room Fees - - 10,000 8,986 Non-resident Cards - - 2,460 989 North Branch Rental Income - - 47,325 58,606 State Per Capita Grant - - 75,900 76,385 Personal Property Repl. Tax - - 50,200 50,200 Video Rentals - - 28,000 25,016 Transfer from General Fund - - - 521,920 Allocation - Property Taxes - - 4,253,214 4,087,402 Total Revenues - - 4,649,599 5,010,204 Expenditures Youth Services - - 800,390 836,256 Adult Services - - 1,579,231 1,558,086 Circulation - - 589,769 618,770 North Branch - - 203,336 195,587 Technical Services - - 473,306 484,877 Maintenance - - 491,375 476,783 Administration - - 512,192 510,186 Total Expenditures - - 4,649,599 4,680,545 Net Surplus (Deficit)- - - 329,659$ Beginning Fund Balance - - Ending Fund Balance - 329,659 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 December 31, 2012 6 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 December 31, 2012 7 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$ 8,048,735$ Program Income 1,500,000 - 1,750,000 93,235 Total Revenue 8,387,345 5,409,752 7,449,363 8,141,970 Development Activities 7,985,000 5,083,230 6,771,363 7,628,312 Administration 124,345 324,612 338,749 292,431 Transfer to Debt Service - 1,910 3,616 3,616 Transfer to Insurance - - 15,635 15,635 Transfer to General Fund 278,000 - 320,000 114,984 Total Expenditures 8,387,345 5,409,752 7,449,363 8,054,978 Net Surplus (Deficit) -$ -$ -$ 86,992$ Beginning Fund Balance - - Ending Fund Balance -$ 86,992$ 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 December 31, 2012 8 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$ 1,822,276$ Investment Earnings 2,000 615 2,000 1,103 Miscellaneous Income - - - - Total Revenue 1,902,000 2,196,587 1,902,000 1,823,379 Street Resurfacing (2012) 1,200,000 980,941 1,400,000 1,181,453 Transfer to General Fund - Staff Engineering 110,606 110,606 132,727 132,727 Transfer to General Fund - Street Maintenance 586,886 586,886 704,263 704,263 Total Expenditures 1,897,492 1,678,433 2,236,990 2,018,443 Net Surplus (Deficit)4,508$ 518,154$ (334,990)$ (195,064)$ Beginning Fund Balance 682,090 1,200,244 Ending Fund Balance 1,200,244$ 1,005,180$ 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 December 31, 2012 9 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$ 586,093$ Wireless Surcharge Revenue 340,000 383,844 416,160 430,675 Interest Income 750 296 1,000 679 Miscellaneous Revenue - - - - Total Revenue 865,750 895,726 1,034,560 1,017,447 Operating Expense 778,737 689,786 847,415 778,225 Transfer to General Fund 125,868 125,868 125,950 125,950 Transfer to Insurance Fund - 95,095 95,095 Transfer to Debt Service Fund - 10,385 10,385 Capital Replacement 229,353 164,146 188,000 37,556 Total Expenditures 1,133,958 979,800 1,266,845 1,047,211 Net Surplus (Deficit)(268,208)$ (84,074)$ (232,285)$ (29,764)$ Beginning Fund Balance 1,394,832 1,310,758 Ending Fund Balance 1,310,758$ 1,280,994$ 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 December 31, 2012 10 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 December 31, 2012 11 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$ $ 1,963,086 Funds Reallocated from Prior Years 25,000 65,693 - Program Income 20,000 - 140,000 81,942 Miscellaneous - 5,302 - 50 Total Revenues 2,140,180 1,760,057 1,696,193 2,045,078 CDBG Administration/Planning 308,367 337,872 232,382 182,850 Development Activities 1,016,894 1,418,095 432,000 600,087 Capital Projects - - 255,000 130,000 Transfers to Debt Service - 4,090 - 2,711 Transfers to General Fund 772,000 - 776,811 771,633 Total Expenditures 2,097,261 1,760,057 1,696,193 1,687,281 Net Surplus (Deficit)42,919$ -$ -$ 357,797$ Beginning Fund Balance 422,799 422,799 Ending Fund Balance 422,799$ 780,596$ 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 December 31, 2012 12 FY 2011 FY 2011 FY 2012 FY 2012 Adopted Audited Adopted YTD Budget Actual Budget Actual Intergovernmental Revenue -$ 4,800$ -$ 138,360$ Program Income 9,000 - 9,000 119,567 Interest Income - 1,018 - 186 Total Revenues 9,000 5,818 9,000 258,113 Program Expenses 20,000 8,460 20,000 155,978 Transfer to CDBG - - - - Development Activities - - - - Total Expenditures 20,000 8,460 20,000 155,978 Net Surplus (Deficit) (11,000)$ (2,642)$ (11,000)$ 102,135$ Beginning Fund Balance 2,004,722 2,002,080 Ending Fund Balance 2,002,080$ 2,104,215$ 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 December 31, 2012 13 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$ 1,375,067$ Amusement Tax 300,000 241,767 300,000 230,606 Howard-Ridge Loan Repayment - - 48,500 48,500 Miscellaneous - - - - Investment Income 8,000 179 8,000 412 Total Revenues 1,658,000 1,682,685 1,956,500 1,654,585 Economic Development Activities 1,640,247 1,541,021 1,802,825 1,428,350 Capital Projects - - 160,000 101,745 Tax Rebate Agreement - - - - Transfer to Debt Service - - 12,752 12,752 Transfer to Insurance - - 75,334 75,334 Transfers to General Fund 377,256 377,256 452,707 452,707 Total Expenditures 2,017,503 1,918,277 2,503,618 2,070,888 Net Surplus (Deficit)(359,503)$ (235,592)$ (547,118)$ (416,303)$ Beginning Fund Balance 2,423,201 2,187,609 Ending Fund Balance 2,187,609$ 1,771,306$ 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 December 31, 2012 14 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 December 31, 2012 15 FY 2011 FY 2011 FY 2012 FY 2012 Adopted Audited Adopted YTD Budget Actual Budget Actual Intergovernmental /Entitlement 560,000$ 175,068$ 500,000$ 651,104$ Interest Income - 6,030 - - Program Income 10,000 - 10,000 54,486 Total Revenues 570,000 181,098 510,000 705,590 Home Administration/Planning 56,000 - - - CHDO Operating 28,000 - - - Development Activities 429,600 97,011 604,000 570,222 Transfers to General Fund 56,400 - 59,958 42,960 Total Expenditures 570,000 97,011 663,958 613,182 Net Surplus (Deficit) -$ 84,087$ (153,958)$ 92,408$ Beginning Fund Balance 2,636,531 2,720,618 Ending Fund Balance 2,720,618$ 2,813,026$ 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 December 31, 2012 16 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 - - 8,333 Interest Income 1,000 245 125 723 Miscellaneous - 11,357 - 11,551 Total Revenues 29,330 33,602 125,125 70,607 Housing - Land 41,650 - - - Housing - Buildings - - - - Down Payment Assistance 166,600 47,152 166,600 71,440 Transfers to General Fund 19,992 19,992 23,990 23,990 Miscellaneous 39,984 7,094 40,000 - Total Expenditures 268,226 74,238 230,590 95,430 Net Surplus (Deficit)(238,896)$ (40,636)$ (105,465)$ (24,823)$ Beginning Fund Balance 2,299,153 2,258,517 Ending Fund Balance 2,258,517$ 2,233,694$ 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 December 31, 2012 17 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$ 4,744,778$ Interest Income 25,000 6,708 25,000 17,755 Total Revenue 4,825,000 3,332,720 5,098,000 4,762,533 Series 1997 Principal (refunded by 1999 & 2008D) 325,000 325,000 405,000 405,000 Series 1997 Interest (refunded by 1999 and 2008D) 128,200 118,200 100,650 100,650 Contributions to Other Agencies - - 800,000 - Economic Development Projects 500,000 185,285 Capital Improvements 773,715 - 2,536,000 622,674 Contractual Services 125,000 113,212 35,000 - Transfer to Parking Fund (Sherman) 3,419,636 3,419,636 3,876,726 3,876,726 Transfer to General Fund 325,000 325,000 325,000 325,000 Total Expenditures 5,096,551 4,301,048 8,578,376 5,515,335 Net Surplus (Deficit) (271,551)$ (968,328)$ (3,480,376)$ (752,802)$ Beginning Fund Balance 9,162,676 8,194,348 Ending Fund Balance 8,194,348$ 7,441,546$ 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 December 31, 2012 18 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$ 433,183$ Interest Income 100 34 - 9 Total Revenue 428,856 263,600 428,756 433,192 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$ 9,961$ Beginning Fund Balance 238,422 448,169 Ending Fund Balance 448,169$ 458,130$ 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 December 31, 2012 19 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 13,251 Total Revenue 1,305,000 642,966 1,078,000 1,127,062 1994 & 1996 Bonds Principal (refunded by 1999 and 2008D bonds)570,000 570,000 605,000 605,000 1994 & 1996 Bonds Interest (refunded by 1999 and 2008D bonds)141,804 141,058 109,603 109,602 Surplus Distribution - - 1,300,000 1,000,000 Capital Projects - - 1,500,000 22,185 Other Expenses 460,000 1,200 - 2,408 Operating Transfer to General Fund 141,600 141,600 141,600 141,600 Total Expenditures 1,313,404 853,858 3,656,203 1,880,795 Net Surplus (Deficit)(8,404)$ (210,892)$ (2,578,203)$ (753,733)$ Beginning Fund Balance 5,211,765 5,000,873 Ending Fund Balance 5,000,873$ 4,247,140$ 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 December 31, 2012 20 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$ 456,403$ Interest Income 500 31 500 7 Total Revenue 656,500 212,520 470,500 456,410 Economic Development Activities 700,000 700,000 - - Capital Improvement Projects - - 580,000 670 Operating Transfer to General Fund 24,100 24,100 28,920 28,920 Total Expenditures 724,100 724,100 608,920 29,590 Net Surplus (Deficit)(67,600)$ (511,580)$ (138,420)$ 426,820$ Beginning Fund Balance 397,497 (114,083) Ending Fund Balance (114,083)$ 312,737$ 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 December 31, 2012 21 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$ 12,225,668$ Bond Proceeds/Premium/ Discounts - 152,637 - 3,572,986 Transfer from Other Funds - IMRF 871,528 727,560 755,846 755,846 Miscellaneous Revenue - - - 18,434 Interest Income 1,000 1,637 1,500 3,645 Transfer from Sewer Fund - - - 99,650 Transfer from Special Assessment Fund 317,660 317,660 317,660 317,660 Total Revenue 11,996,762 10,314,838 12,938,904 16,993,889 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 735,000 815,000 760,000 845,000 Series 2004- Interest 533,250 558,450 506,250 525,850 Series 2004 B- Principal 1,210,000 1,535,000 1,630,000 1,630,000 Series 2004 B- Interest 145,494 253,200 195,640 195,638 Series 2005- Principal 525,000 545,000 730,000 750,000 Series 2005- Interest 721,500 740,800 700,500 719,000 Series 2006- Principal 75,000 125,000 80,000 130,000 Series 2006- Interest 454,620 467,220 451,582 462,158 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 1,185,000 Series 2007 - Interest 626,520 663,239 598,958 634,277 Series 2008A - Principal 195,000 195,000 195,000 195,000 Series 2008A - Interest 138,162 138,163 132,313 132,313 Series 2008C - Principal 343,800 361,800 351,440 369,840 Series 2008C - Interest 398,044 418,884 387,730 408,030 Series 2008D - Principal 520,000 520,000 425,000 425,000 Series 2008D - Interest 47,874 47,874 93,554 93,554 Series 2010 A - Principal DSF 240,000 240,000 300,000 300,000 Series 2010 A - Interest DSF 190,138 190,138 185,337 185,338 Series 2010 B - Principal DSF 695,000 580,534 613,946 613,946 Series 2010 B - Interest DSF 176,528 147,453 141,648 141,648 Series 2011 A - Principal DSF - - 1,081,678 1,081,678 Series 2011 A - Interest DSF - - 630,961 630,959 Series 2004- Principal SAF 80,000 - 85,000 - Series 2004- Interest SAF 25,200 - 19,600 - Series 2005- Principal SAF 20,000 - 20,000 - Series 2005- Interest SAF 19,300 - 18,500 - Series 2006- Principal SAF 50,000 - 50,000 - Series 2006- Interest SAF 12,600 - 10,576 - Series 2007 - Principal SAF 35,000 - 35,000 - Series 2007 - Interest SAF 36,720 - 35,320 - Series 2008C - Principal SAF 18,000 - 18,400 - Series 2008C - Interest SAF 20,840 - 20,300 - 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 74,016 Total Expenditures 9,957,676 12,994,882 13,122,403 16,685,272 Net Surplus (Deficit)2,039,086$ (2,680,044)$ (183,499)$ 308,617$ Beginning Fund Balance 5,309,064 2,629,020 Ending Fund Balance 2,629,020$ 2,937,637$ 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 December 31, 2012 22 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 400 100 400 164 Miscellaneous - 17,618 - 15,125 Total Revenue 689,400 496,754 862,400 486,387 General Management Support - - - - Economic Dev. Projects 27,551 300,000 25,267 Capital Improvements - 900,000 102,269 Developer Agreement Payments - 668,836 545,579 Repayments to Econ. Dev. Fund - 48,500 48,500 Transfers to General Fund 120,400 120,400 120,400 120,400 Total Expenditures 120,400 147,951 2,037,736 842,015 Net Surplus (Deficit)569,000$ 348,803$ (1,175,336)$ (355,628)$ Beginning Fund Balance 751,950 1,100,753 Ending Fund Balance 1,100,753$ 745,125$ 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 December 31, 2012 23 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 1,000 714 Total Revenue 581,000 355,025 2,876,000 97,101 General Management Support - - - - Economic Development Projects - - 1,200,000 - Other Charges - - 490,000 308,852 Transfers to General Fund 50,000 50,000 60,000 60,000 Capital Projects 490,000 63,875 2,270,000 881,179 Total Expenditures 540,000 113,875 4,020,000 1,250,031 Net Surplus (Deficit)41,000$ 241,150$ (1,144,000)$ (1,152,930)$ Beginning Fund Balance 1,254,443 1,495,593 Ending Fund Balance 1,495,593$ 342,663$ 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 December 31, 2012 24 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 3,168,000 317,034 Private Contributions 575,000 - 1,301,200 - General Fund Allocation - - 1,250,000 1,250,000 Miscellaneous 149,000 547,000 - 11,849 Interest Income - 17,546 - 19,073 Total Revenue 10,033,973 5,958,310 9,619,200 5,947,607 Administration 95,680 723,428 - - Capital Outlay (includes prior year rollovers)13,014,138 5,091,436 14,175,358 6,476,841 Interfund Transfers Out 300,000 302,130 475,000 475,000 Total Expenditures 13,409,818 6,116,994 14,650,358 6,951,841 Net Surplus (Deficit)(3,375,845)$ (158,684)$ (5,031,158)$ (1,004,234)$ Beginning Fund Balance 5,905,344 5,746,660 Ending Fund Balance 5,746,660$ 4,742,426$ 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 December 31, 2012 25 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$ 292,877$ Bond Proceeds - - - - Investment Income 25,000 7,687 10,000 5,532 Total Revenue 575,000 242,715 310,000 298,409 Transfer to Debt Service Fund 317,659 317,659 317,660 317,660 Capital Outlay 1,575,000 740,122 1,155,000 1,020,393 Total Expenditures 1,892,659 1,057,781 1,472,660 1,338,053 Net Surplus (Deficit)(1,317,659)$ (815,066)$ (1,162,660)$ (1,039,644)$ Beginning Fund Balance 3,759,955 2,944,889 Ending Fund Balance 2,944,889$ 1,905,245$ 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 December 31, 2012 26 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$ 3,054,412$ Church Street Garage Operations 583,333 539,895 767,092 557,258 Maple Avenue Garage Operations 1,138,711 898,492 1,151,800 1,142,999 Sherman Avenue Garage Operations 1,331,134 1,162,225 1,356,275 1,460,452 Washington National TIF Interfund Transfers-In 2,820,455 3,419,636 3,876,726 4,301,726 Interest Income 34,900 7,432 15,070 15,818 Miscellaneous Revenue - 128,966 11,400 10,100 Reserve for Future Repairs (Contra Depreciation) 2,044,000 - 2,034,004 - Total Revenue 10,301,593 8,474,238 12,082,367 10,542,765 7005 - Parking System Administration 743,677 811,324 655,747 825,321 7015 - Parking Lots and Meters 799,498 701,477 1,584,510 701,415 7025 - Church Street Self Park 674,084 360,574 608,255 395,831 7030 - Church Street Debt Payments 133,030 169,336 173,126 173,126 7035 - Church / Chicago Garage Debt Payments - (124,573) - - 7036 - Sherman Avenue Garage 5,324,706 2,617,785 5,772,432 4,775,635 7037 - Maple Avenue Garage 1,680,189 1,446,950 1,736,960 840,539 Transfer to Insurance Fund - - 503,877 503,878 Transfer to General Fund - - 644,242 644,242 Transfer to Fleet - - 21,991 21,992 Transfer to Equipment Replacement - - 30,000 30,000 7039 - Parking Debt - 3,000 - 26,504 7050- Interfund Transfers Out 803,242 803,241 - - Capital Outlay - - 120,000 - Capital Improvements 3,242,598 - 3,400,000 1,834,294 Total Expenditures 13,401,024 6,789,114 15,251,140 10,772,777 Net Surplus (Deficit) (3,099,431)$ 1,685,124$ (3,168,773)$ (230,012)$ Further Operating Expense Breakdown: 7015 Parking Meter Activities 762,846 701,477 1,547,858 701,415 7015 Parking Meter Depreciation 36,652 - 36,652 - SUBTOTAL 799,498 701,477 1,584,510 701,415 7025- Church Garage Activities 494,156 360,574 428,327 395,831 7025- Church Garage Depreciation 179,928 - 179,928 - SUBTOTAL 674,084 360,574 608,255 395,831 7036 Sherman Garage Activities 1,199,756 (632,215) 1,194,182 4,775,635 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 4,775,635 7037 Maple Garage Activities 1,013,991 1,446,950 1,070,762 840,539 7037 Debt Service Payments - - - - 7037 Reserve (Depreciation)666,198 - 666,198 - SUBTOTAL 1,680,189 1,446,950 1,736,960 840,539 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$ 14,966,429$ City of Evanston Parking Fund As of December 31, 2012 27 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$ 6,162,618$ Skokie 2,286,500 2,304,066 2,800,000 2,989,109 Northwest Commission 3,570,300 3,710,581 4,414,000 5,033,996 Cross Connection Control Fees 80,000 91,480 91,000 98,805 Investment Earnings 9,996 6,569 2,500 15,025 Debt Proceeds 3,340,000 - 4,800,000 4,448,704 Debt Proceeds (zero interest)- - - - Fees and Merchandise Sales 35,000 61,526 35,000 111,459 Fees and Outside Work 66,640 94,184 80,000 228,159 Grants 350,000 580,995 262,500 262,500 Insurance Reimbursements - - 420,000 - Phosphate Sales 49,980 43,655 60,000 49,754 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 19,606,467 General Support 681,872 2,011,130 832,838 911,966 Pumping 2,270,869 1,978,311 2,368,467 2,274,005 Filtration 2,138,628 1,923,780 2,563,022 2,980,398 Distribution 1,260,167 988,315 1,464,106 1,153,470 Meter Maintenance 320,115 269,115 313,840 282,913 Other Operating Expenses 219,791 162,344 285,530 227,063 Debt Service 82,542 100,087 944,157 944,157 Debt Service - IEPA Loan 3382 - - 67,506 67,506 Capital Outlay 115,500 37,736 162,500 81,237 Capital Improvements 7,670,000 - 7,837,000 6,182,933 Depreciation - - - - Interfund Transfers Out - General Fund 2,737,748 2,737,748 3,356,300 3,356,300 Interfund Transfers Out - Insurance Fund 390,410 390,410 468,492 468,493 Total Expense 17,887,642 10,598,976 20,663,758 18,930,441 Net Surplus (Deficit)(3,258,339)$ 1,776,126$ (1,895,701)$ 676,026$ 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$ 8,923,014$ City of Evanston Water Fund As of December 31, 2012 28 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$ 14,087,803$ 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 2,962 Miscellaneous 89,586 37,488 91,236 - Total Revenue 19,711,393 19,478,047 22,000,236 18,136,588 Sewer Operations 1,673,727 4,252,569 1,869,650 2,037,201 Other Operating Expenses 21,000 23,305 48,100 48,098 Interfund Transfers Out - General Fund 446,657 446,658 142,200 142,200 Interfund Transfers Out - Insurance Fund - - 269,988 269,988 Capital Outlay 12,000 10,973 18,000 14,885 Capital Improvement Account 687,475 24,218 4,753,000 752,977 Depreciation - - - - Debt Service 14,215,356 2,362,727 14,242,990 14,143,340 Transfer to Debt Service - - 117,215 99,650 Total Expenses 17,056,215 7,120,450 21,461,143 17,508,339 Net Surplus (Deficit) 2,655,178$ 12,357,597$ 539,093$ 628,249$ 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$ 4,141,520$ City of Evanston Sewer Fund As of December 31, 2012 29 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$ 1,245,967$ Solid Waste Franchise Fees 141,610 148,773 175,000 129,387 SWANCC Recycling Incentive 124,950 283,870 140,000 52,486 Recycling Service Charge 1,826,269 1,943,468 2,954,033 2,958,350 Sanitation Service Charge Penalty 16,660 34,887 30,000 52,865 Special Pickup Fees 100,000 69,897 100,000 51,413 State Recycling Grant 45,000 139,774 - 1,500 Trash Cart Sales 15,000 39,058 15,000 32,247 Yard Waste Fees 680,000 240,454 350,000 190,957 Total Revenue 2,949,489 2,900,181 5,010,000 4,715,172 Refuse Collection & Disposal 1,975,110 2,979,100 3,077,218 2,881,849 Residential Recycling Collection 960,841 814,397 1,360,393 1,129,376 Yard Waste Collection 1,031,334 678,395 750,250 611,971 Total Expense 3,967,285 4,471,892 5,187,861 4,623,196 Net Surplus (Deficit)(1,017,796)$ (1,571,711)$ (177,861)$ 91,976 Beginning Unrestricted Fund Balance - (1,571,711) Ending Unrestricted Fund Balance (1,571,711)$ (1,479,735) City of Evanston Solid Waste As of December 31, 2012 30 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$ 2,457,356$ Library Fund - - 2,381 2,381 Parking Fund 24,740 24,740 21,992 21,992 Water Fund 162,518 162,518 122,751 122,751 Sewer Fund 254,482 254,484 177,729 177,729 Solid Waste Fund 396,000 395,999 298,071 298,071 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 3,204,818 General Support 236,857 1,304,541 284,571 240,361 Major Maintenance 2,934,771 2,517,585 3,211,873 3,203,629 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 4,928,265 Net Surplus (Deficit)(1,010,360)$ 246,383$ (2,514,279)$ (1,723,447)$ 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$ (83,836)$ City of Evanston Fleet Maintenance Fund As of December 31, 2012 31 FY 2011 FY 2011 FY 2012 FY 2012 Adopted Audited Amended YTD Budget Actual Budget Actual General Fund -$ -$ 1,742,590$ 1,742,590$ Library Fund - - 1,700 1,700 Parking Fund - - 30,000 30,000 Water Fund - - 72,275 - Sewer Fund - - 127,650 - Solid Waste Fund - - 177,131 177,131 Miscellaneous Revenue - - - 10,904 Sale of Surplus Property - - 210,217 253,156 Transfer from Fleet Fund - - 2,222,069 1,481,379 Total Revenues - - 4,583,632 3,696,860 Capital Outlay - - 3,500,000 3,073,683 Capital Leases - - 50,000 34,349 Total Expenditures - - 3,550,000 3,108,032 Net Surplus (Deficit)-$ -$ 1,033,632$ 588,828$ Beginning Fund Balance -$ -$ Ending Fund Balance -$ 588,828$ City of Evanston Equipment Replacement Fund As of December 31, 2012 32 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$ 121,207$ General Admin Contribution- E911 775 775 930 930 General Admin Contribution- CDBG 775 775 930 930 General Admin Contribution- E.D. 775 775 930 930 General Admin Contribution- Parking 14,193 14,193 17,032 17,032 General Admin Contribution- Water Fund 20,793 20,793 24,962 24,962 General Admin Contribution- Sewer Fund 11,992 11,992 14,385 14,385 Liability/Property Contribution- General 792,266 739,448 909,150 909,150 Liability/Property Contribution- E911 5,810 5,810 6,972 6,972 Liability/Property Contribution- CDBG 5,810 5,810 6,972 6,972 Liability/Property Contribution- E.D. 5,810 5,810 6,972 6,972 Liability/Property Contribution- Parking 106,442 106,442 127,731 127,731 Liability/Property Contribution- Water Fund 155,945 155,945 187,209 187,209 Liability/Property Contribution- Sewer Fund 89,942 89,942 107,887 107,887 Workers' Comp Contribution- General 1,084,816 1,013,938 1,244,860 1,244,860 Workers' Comp Contribution- Library Fund - - 5,898 5,898 Workers' Comp Contribution- E911 7,955 7,955 9,546 9,546 Workers' Comp Contribution- CDBG 7,955 7,955 9,546 9,546 Workers' Comp Contribution- E.D. 7,955 7,955 9,546 9,546 Workers' Comp Contribution- Parking 145,738 145,738 174,886 174,886 Workers' Comp Contribution- Water Fund 213,516 213,516 256,322 256,322 Workers' Comp Contribution- Sewer Fund 123,146 123,146 147,716 147,716 Subrogation Proceeds 83,300 77,363 83,300 121,316 Transfer from General Fund - Veolia Liability - - - 200,000 Investment Income 41,650 823 41,650 550 Workers Comp & Liability - Subtotal 3,032,983 2,855,481 3,516,536 3,713,455 Health Insurance Chargebacks- General 8,124,110 7,947,664 7,602,935 7,602,935 Health Insurance Chargebacks - Library - - 308,920 308,920 Health Insurance Chargebacks - NSP2 5,463 5,463 15,635 15,635 Health Insurance Chargebacks- E911 74,836 74,836 77,647 77,647 Health Insurance Chargebacks- CDBG 19,137 19,138 10,780 10,780 Health Insurance Chargebacks- E.D. Fund 36,576 36,576 57,886 57,886 Health Insurance Chargebacks- Parking 89,573 89,573 184,229 184,229 Health Insurance Chargebacks- Water 523,267 537,497 561,211 561,211 Health Insurance Chargebacks- Sewer 142,501 142,502 140,199 140,199 Health Insurance Chargebacks - Solid Waste 145,937 145,944 158,577 158,577 Health Insurance Chargebacks- Fleet 184,760 184,761 196,271 196,271 Retiree Health Insurance Contributions 1,695,988 1,429,614 1,903,503 1,599,166 Employee Health Insurance Contributions 1,200,000 1,244,736 1,209,056 1,357,679 One Time IPBC Distribution - - 200,000 200,000 Health & Life insurance - Subtotal 12,242,148 11,858,304 12,626,849 12,471,135 Total Revenues 15,275,131 14,713,785 16,143,385 16,184,590 City of Evanston Insurance Fund As of December 31, 2012 33 FY 2011 FY 2011 FY 2012 FY 2012 Adopted Audited Adopted YTD Budget Actual Budget Actual City of Evanston Insurance Fund As of December 31, 2012 General Administration & Support 251,843 241,733 354,104 404,380 Liability/Property Insurance Premiums 391,510 372,834 470,000 417,853 Liability Legal Fees 175,000 512,429 350,000 483,384 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 56,776 Workers' Comp Medical Payments 900,000 781,652 850,000 510,510 Workers' Comp Settlement Payments 833,000 652,848 700,000 1,003,026 Workers' Comp TPA Pymts (non specific) 108,750 125,458 145,000 121,542 Workers' Comp TTD Pymts (non sworn)249,000 85,822 140,000 1,417 Workers' Comp & Liability - Subtotal 3,400,103 3,161,195 3,583,504 4,172,178 General Administration & Support - 2,556 98,878 9,002 Health Insurance Premiums 11,138,960 12,679,229 13,005,609 13,178,021 Health Insurance Opt Out Payments 64,974 58,080 78,000 50,750 Health & Life Insurance - Subtotal 11,203,934 12,739,865 13,182,487 13,237,773 Total Expenditures 14,604,037 15,901,060 16,765,991 17,409,951 Net Surplus (Deficit)671,094$ (1,187,275)$ (622,605)$ (1,225,361)$ Beginning Unrestricted Fund Balance (4,937,497) (6,124,772) Ending Unrestricted Fund Balance (6,124,772)$ (7,350,133)$ 34 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$ 6,246,212$ Personal Property Repl Tax 235,000 235,000 282,000 282,000 Interest on Investment 625,000 835,335 600,000 753,329 Participant Contributions 750,000 742,350 900,000 848,912 Unrealized Gain - 443,976 - - Miscellaneous - 134 - 184 Total Revenue 8,523,759 6,388,814 7,901,393 8,130,637 Administrative Expenses 170,000 245,164 154,000 289,018 Legal Fees - - 50,000 - Retiree Pensions 3,500,000 3,794,695 4,700,000 4,771,894 Widows' Pensions 750,000 866,915 1,070,000 1,068,600 Disability Pensions 720,000 885,842 1,060,000 1,261,223 QUILDRO 18,000 61,399 75,000 79,831 Reserve for Future Payments - - - - Total Expenditures 5,158,000 5,854,015 7,109,000 7,470,566 Net Surplus (Deficit)3,365,759$ 534,799$ 792,393$ 660,071$ 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$ 55,553,692$ City of Evanston Fire Pension Fund As of December 31, 2012 35 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$ 8,359,742$ Personal Property Repl Tax 270,833 270,833 325,000 325,000 Interest Income 1,420,000 2,268,478 1,600,000 2,343,610 Participant Contributions 1,153,600 1,149,735 1,385,000 1,599,434 Miscellaneous - 69 - 125 Unrealized Gain / (Loss) - (1,208,517) - - Total Revenue 11,405,524 7,575,995 11,506,751 12,627,911 Administrative Expenses 155,000 255,788 186,000 270,571 Retiree Pensions 5,750,000 5,802,426 7,250,000 7,299,098 Widow Pensions 512,500 675,909 818,000 868,955 Disability Pensions 437,500 571,045 625,000 652,875 Separation Refunds - 128,188 - 116,538 QUILDRO 12,000 11,889 12,000 17,886 Reserve for Future Payments - - - - Total Expenditures 6,867,000 7,445,245 8,891,000 9,225,923 Net Surplus (Deficit)4,538,524$ 130,750$ 2,615,751$ 3,401,988$ 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$ 75,998,252$ City of Evanston Police Pension Fund As of December 31, 2012 36 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$ 18,046,886$ 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$ 16,357,983$ 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$ 10,674,525$ 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$ 10,572,661$ $- $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 37